Section 28
SEC. 28. It shall be the duty of every disbursing officer in the city of Manila having any public moneys intrusted to him for disbursement to deposit the same with the Treasurer of the Islands or' in a depository duly designated, and to draw for the same as may be required for payments made by him in pursuance of law. No payment shall be made in cash by any disbursing officer in the city of Manila where the amount to be paid exceeds the sum of twenty-five pesos. Philippine currency, except for salaries and wages. All payments to creditors other than for salaries and wages, as stated, in the city of Manila, shall be by check upon the designated depository for the disbursing officer, the number and the amount of the check so drawn being entered on the voucher covering said payment. Payments of salaries and wages may be made in cash, lint the disbursing officer shall draw his check payable to himself for an amount, not exceeding the amount of any pay roll to be paid by him for any month, and he shall state on the check so drawn that it is for funds with which to pay salaries and wages. No disbursing officer shall keep in his personal possession at any time an amount in cash exceeding his immediate requirements for disbursement, but shall deposit all surplus funds drawn from the Insular Treasury, in his designated depository until such time as he may lie required or directed by the Auditor to deposit the same in the Insular Treasury as repayments to the appropriations originally drawn upon: Provided, That each disbursing officer, under such regulations as the Auditor may prescribe, is authorized to advance, on memorandum receipt, to the head of a Bureau or Office reasonable sums, to be approved by the Auditor, for the purpose of enabling such head of a Bureau or Office to make immediate payments of minor bills presented or obligations incurred. In such cases the payee's memorandum receipts or receipted bills covering these minor payments shall be presented to the disbursing officer at convenient intervals and be included, when practicable, in one reimbursement voucher. Each head of a Bureau or Office shall be responsible to the disbursing officer, under the provisions of section forty-three of this Act, for a proper accounting, either by cash or by evidence of proper disbursement, for all sums advanced as herein provided. When a disbursing officer becomes separated from the service ' through removal, resignation, or death, and in the settlement of his accounts it becomes necessary to transfer funds from his disbursing account to the General Treasury, it shall be the duty of the Treasurer of the Philippine Islands, or a designated depository, upon the request of the Auditor for the Philippine Islands, to charge the disbursing officer's account in the sum to be deposited in the Treasury, and to deposit the same therein as requested by the Auditor; and the written request of the Auditor for such action shall be sufficient authority for the Treasurer or the designated depository to make such deductions and deposits.