Section 23
SEC. 23. In making the settlement of each account, and before certifying the same, the Auditor shall require a statement from the i division of bookkeeping setting forth the charges with which said officer should be debited during the period comprehended by the sell lenient. The last certified balances on the particular accounts . shall be verified by the previous certificate of settlement, if any. These balances and charges shall be used as the basis of the Auditor's , sell lenient of the account before him.