Section 2
SEC. 2. The party aggrieved by the final decision of the Auditor General in the settlement of an account or claim may, within thirty days from receipt of the decision, take an appeal in writing: To the President of the United States, pending the final and complete withdrawal of her sovereignty over the Philippines, or To the President of the Philippines, or To the Supreme Court of the Philippines if the appellant is a private person or entity. If there are more than one appellant, all appeals shall be taken to the same authority resorted to by the first appellant. From a decision adversely affecting the interests of the Government, the appeal may fee taken by the proper head of the department or in case of local governments by the head of the office or branch of the Government immediately concerned. The appeal shall specifically set forth the particular action of the Auditor General to which exception is taken with the reasons and authorities relied on for reversing such decision.