Section 24
SEC. 24. The Insular Treasurer shall prescribe the method of keeping the ledgers and records of the provincial treasurer and the district treasurers, and shall prepare such rules and regulations relating to the administration of the affairs of these offices as may be necessary. The Insular Auditor shall prescribe the form and manner in which the provincial treasurer and the district treasurers shall render accounts for settlement, as provided by rule twelve of Act Numbered Ninety, and issue instructions relative to the rendition of such accounts as provided in rules twelve and forty-four of said Act. The necessary books and forms for the provincial and district treasurers shall be prepared under the direction of the Insular Treasurer, and shall be furnished by him to the provincial treasurer at cost. The monthly accounts current of the provincial treasurer shall be audited by the Insular Auditor. For assistance in such audit the provincial treasurer shall forward to the Insular Auditor certified copies of all acts or resolutions of the legislative council authorizing the appointment of assistants, deputies, and other employees, and fixing their salaries. At least once in six months the office of the provincial treasurer shall be examined by a traveling examiner of the Insular Treasurer. In case such an examination discloses a defalcation of the provincial treasurer, it shall be the duty of the examining officer to report the fact to the provincial governor, and to seize the office and its contents and to notify the Insular Treasurer forthwith, who shall thereupon, by himself or deputy, at once take possession of the office, the books, papers, vouchers, and cash of such provincial treasurer, and shall at once notify the Insular Auditor of the fact, and shall temporarily continue such public business as is necessary until the amount due from the provincial treasurer shall be exactly determined by the Insular Auditor or his deputies, and a correct account stated, when, upon proper certificate from the Auditor, the examining officer shall transfer the office and its contents to the provincial treasurer then lawfully entitled. The same procedure shall be pursued in case of the death of the provincial treasurer. Upon the seizure the sureties of the defaulting or deceased officer shall be at once notified thereof by the Insular Treasurer. The Auditor shall forward to the provincial, attorney a statement of the account of the defaulting or deceased officer, and request suit to be brought for any balance which may be due upon the official bond of the defaulting or deceased officer, and in such suit the account stated by the Insular Auditor shall be prima facie evidence of the amount due on the bond. In case of a defaulting provincial treasurer or district treasurer, criminal proceedings shall be instituted against the offender. In case of a deceased provincial treasurer, if no balance is found to be due from him, the Auditor shall settle his account and furnish his legal representatives with a certified copy of the settlement.