Section 375
SEC. 375. All accounts of the receipt and disbursement of moneys by customs officers shall be rendered monthly and forwarded to the Auditor of the Archipelago within ten days after the expiration of each month, as provided by Act Numbered Ninety of the Philippine Commission. It shall be the duty of the collectors of customs and other officers of customs to transmit with their accounts to the said Insular Auditor all such papers, records, or copies thereof, relating to their transactions as officers of customs, as the Insular Auditor may direct and which may be necessary for the proper auditing of public accounts.