Section 6
SEC. 6. In case the disbursing officer or agent by whom such lost, destroyed, or stolen original check was issued, is dead, or no longer in the service of the Government of the Philippine Archipelago, it shall be the duty of the Auditor to state an account in favor of the owner of the original check for the amount thereof, and to charge such amount to the account of such officer or agent, or to the account of "outstanding liabilities," if the amount has been deposited to said account, as provided in Rule Thirty-one of Act Numbered Ninety.