Section 47
SEC. 47. Disbursing officers shall deposit funds placed in their hands for disbursement pursuant to appropriations only in such. depositories in the Philippine Islands as may be designated according to the next preceding section. When payment is made by check, its number shall be noted on the voucher to which it pertains. Such depositories shall report to the Auditor at the close of each quarter or often or if he shall require it, the balances to the credit of all disbursing officers as shown by their records. In every case where two years have elapsed since the rendition and settlement of the final account of a disbursing officer and there remains a balance in any depository to the credit of such disbursing officer, by reason of the non-presentation of checks or otherwise, the Auditor shall require the said depository to deposit the said balance with the Treasurer of the .Islands, to be carried by the Auditor to a permanent appropriation for "outstanding liabilities." No disbursing officer's check shall be paid after two years from the date of its issue.