credit is not  within the competency of the district auditor, the application and evidence, with the recommendation of the district auditor, shall be forwarded to the Insular Auditor for his action. SECTION  670 . Losses of Postal Money Order Funds.  — Losses of postal money order funds shall, upon credit being given or relief granted therefor, be made a charge against the current postal money order revenues.  [1792-47.] SECTION  671 . Liability for Acts Done by Direction of Superior Officer. —  No accountable person shall be relieved from liability by reason of his having acted under the direction of a superior officer in paying out, applying, or disposing of the funds or pr operty with which he is chargeable; but the officer directing any illegal payment or disposition of such funds or property shall be first required to answer therefor. cDEICH [1792-23.] SECTION  672 . Destruction or Sale of Unserviceable Property.  — When Government property, not constituting sales stock or supplies, has become unserviceable from any cause, or is no longer needed, it shall, upon application of the accountable officer, be ins pected by a district auditor, or other duly designated officer of the Bureau of Audits, and if found to be valueless or unsalable may be destroyed in the presence of the inspecting officer, and if found to be valuable may be sold at public auction under th e supervision of the Bureau of Audits, to the highest bidder after advertisement for not less than six days by printed notice in a newspaper of general circulation in the community where such property is to be sold, or by notices posted a like period in at l east four public places where there is no newspaper published. In the discretion of the Governor-General such property may be sold at private sale, subject to such restrictions as he may, in each case, impose. [1792-66.] SECTION  673 . Transfer of Property Between Different Branches of Government.  — Government property unserviceable or no longer needed by the branch of the Government to which it belongs may be transferred without cost, or at an appraised valuation, to other  branches of the Government service, upon authority of the respective heads of Departments concerned. HTacDS [1792-66.] Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 209