Section 2
SEC. 2. Two reimbursable accounts are hereby created which shall be known as "Benguet Automobile Line" and "Dwellings and Equipment for Rent in Baguio," for the operation, maintenance, and improvement of the Benguet automobile line and of the dwellings and equipment of the Government for rent in Baguio, respectively. Upon the approval hereof, all the assets and liabilities of the services above named shall be transferred to said accounts, and a sum equivalent to the balance appearing when such transfer is made is hereby appropriated, out of any funds in the Insular Treasury not otherwise appropriated, to constitute the capital of each of said funds. The capital so provided for each of the two accounts above-mentioned, together with their future accretions from the operating income of said services and future appropriations for the same, shall be disbursed by the Director of Public Works, with the approval of a committee composed of the Secretary of Commerce and Communications, the Secretary of Finance, and the Insular Auditor, for the operation and maintenance, of said "Benguet Automobile Line" and "Dwellings and Equipment for Rent in Baguio" and for the purchase and construction of the necessary equipment and buildings for said services. As soon as possible after the close of each year, the Director of Public Works shall render a detailed financial report of the operation during said year of the two accounts hereinbefore mentioned, to the Philippine Legislature, through the Committee, and any surplus funds which in the opinion of the Committee are not necessary for the operation of said services shall revert to the general funds in the Insular Treasury.