Section 61
SEC. 61. The Auditor shall, at the time of settlement, send an official notification in writing to each person whose accounts have! been settled in whole or in part, stating the cash balances found due thereon and certified and the charges or differences arising on such settlement by reason of disallowances, charges, or suspensions made by the Auditor, or from other causes, which statement of charges or differences shall he properly itemized. The reasons for a disallowance, charge, or suspension of credit shall in all cases he ' stated. A charge or suspension which shall not be satisfactorily , explained within ninety days after the deposit in the mails of notice ' to the officer concerned of such charge or suspension shall become a disallowance, unless the Auditor shall, in writing, extend the time for answer beyond ninety clays.