Section 4
SEC. 4. The Auditor for the Philippine Archipelago is hereby authorized and directed to transfer hereafter on the books of his office from appropriated moneys, to the general revenue or unappropriated moneys, all sums undrawn and standing to the credit of any Department, Bureau, or Office one year after the expiration of the fiscal year for which said appropriations were originally made, provided that such appropriations were made within the fiscal year and not as deficiency appropriations subsequent to the close of said fiscal year. The Auditor is hereby further authorized and directed, upon approval of the Civil Governor, to transfer at any time from appropriated moneys to the general revenue any balances standing to the credit of a Department, Bureau, or Office when the head of such Department, Bureau, or Office shall certify to the Auditor that there are no outstanding obligations payable from said balances.