Section 54
SEC. 54. Transfers of funds from one disbursing officer to another shall be made only upon the authority of the Auditor given in advance. When there is a change in disbursing officers, the outgoing officer shall render an account in full showing the disposition of his unexpended balance, whether transferred to his successor in accordance with the provisions heroin contained, or deposited with the Treasurer of the Islands. When an officer gives a new bond, he shall render an account in full, and satisfactorily account for all funds due under his previous bond.