Section 43
SEC. 43. The Auditor shall supervise the collection of all debts found to be due the Government in connection with his settlement and adjustment of accounts, through the usual civil and judicial channels, and request the Secretary of Finance and Justice to direct the institution of any legal proceedings necessary to enforce the payment of such debts and the restitution of all amounts found to be due said Government in settlements made by him, and he may direct the proper disbursing officer to withhold From any officer, agent, or employee of the Government, who is indebted to the Government, any amount which may be due or which may become due to such officer, agent, or employee who fails in pay such indebtedness on demand. Indebtedness to the Government shall be construed to mean indebtedness to the Insular Government, to a provincial government, or to the city of Manila.