are made shall revert to the general fund a nd shall not thereafter be available for expenditure except by subsequent legislative enactment. TSEHcA [1792-25; 2319-5.] SECTION  632 . Official Fiscal Year.  — The fiscal year of all branches of the Government of the Philippine Islands shall be the period beginning with the first day of January and ending with the thirty-first day of December of each calendar year. SECTION  633 . Transfer of Unexpended Balances to General Fund.  — The Auditor may transfer at any time, from moneys appropriated for a specific purpose, to the unappropriated general fund, any surplus balances standing to the credit of any appropriation or f und when the officer having administrative control thereof shall certify to the Auditor that there is a surplus in excess of the requirements, or that the work or purpose for which the appropriation was made has been completed or indefinitely postponed, an d that there are no outstanding obligations to be paid therefrom. [2305-1.] SECTION  634 . Reimbursable Funds for Purchase of Supplies.  — When in the opinion of the Insular Auditor it shall be advisable to create a reimbursable fund for the purchase of supplies for any Bureau or Office of the Insular Government, he shall so certify  to the Secretary of the Department concerned, stating the amount he recommends for such fund, which certificate shall be forthwith transmitted by said Secretary to the Governor-General with his recommendation. The Governor-General may thereupon create such f und and fix the amount thereof, the same to be thereafter administered by the Bureau or Office concerned under regulations of the Bureau of Audits. [1792-25.] [1873-8.] SECTION  635 . Payment of Rewards. — When a reward becomes payable by authority of law for information given relative to any offense or for any act done in connection with the apprehension of the offender, such reward shall, in the absence of special provisi on, be paid in such manner as shall be prescribed by executive order. The final determination of any such matter by proper administrative authority pursuant to law or any such order shall be conclusive, as regards the liability of the Government, not only  as to whether the person in respect to whose right the adjudication is made is entitled to any reward or not, but 199 Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011