as Acting Auditor. [1792-3.] SECTION  613 . General Jurisdiction of Bureau of Audits. — The authority and powers of the Bureau of Audits extend to and comprehend all matters relating to accounting procedure, including the keeping of the accounts of the Government, the preservation of vo uchers, the methods of accounting, the examination and inspection of the books, records, and papers relating to such accounts, and to the audit and settlement of the accounts of all persons respecting funds or property received or held by them in an accoun table capacity, as well as to the examination and audit of all debts and claims of any sort due from or owing to the Government of the Philippine Islands in any of its branches. [1792-2, 6.] SECTION  614 . Annual Report of Insular Auditor.  — The annual report of the Auditor shall embrace the fiscal transactions of the Government for the year and shall show the income, expense, and outlays of the various Departments and Bureaus of the Insular Gov ernment and of the various provinces and municipalities for the year. [1792-8.] SECTION  615 . Auditor's Notification of Excessive Expenditures by Bureau or Office.  — The Insular Auditor shall from time to time bring to the attention of the proper administrative officer any expenditure of money or use of property which in his opinion is  irregular, unnecessary, excessive, or extravagant. [1792-2.] SECTION  616 . Auditor's Right of Direct Communication with Claimants.  — The Auditor may communicate directly with any Department, Bureau, Office, or person having official relations with his office or having a claim before him for settlement. [1792-6.] SECTION  617 . Authority of Auditor in Adjustment of Accounts between Offices.  — The Insular Auditor shall have the power, subject to such regulations as may be prescribed therefor, to authorize and enforce the settlement of accounts subsisting between the d ifferent Bureaus or Offices of the Insular service or between any such Bureau or Office and any provincial or municipal government. Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 194