with the approval of the respective provincial boards. [1679-9, 10; 1792-66; 1873-5; Comp., 721.] Upon the submission of facts warranting such action and consistently with good business practice, the authorities which fix the amounts to be paid for services rendered and supplies or articles furnished or sold, in accordance with the foregoing, may recom mend that the whole or part of any sum so paid be refunded, and the same shall thereupon be done, upon the approval of the Insular Auditor. [1679-11.] SECTION  314 . Disposition of Miscellaneous Bureau Receipts . — Money collected for property thus sold or service rendered, and all other receipts or earnings of Bureaus, Offices, and branches of the Insular service, not being revenue or the proceeds of taxat ion, shall accrue, in the absence of special provision, to the general unappropriated surplus of the Insular Government. [2319-4.] In case of the provinces, municipalities, townships, settlements, and cities incorporated under special charters, such receipts shall be paid into their respective treasuries as are their other treasury funds and shall be expendable in the same manner. HcTIDC [174-1; 1679-10; 1873-5.] Official Reports SECTION  315 . Annual Report of Chiefs of Bureaus and Heads of Offices . — All provincial governors and the Municipal Board of the city of Manila, and all chiefs of Bureaus and heads of Offices of the Insular Government shall severally render annual reports t o their respective heads of Department for each fiscal year. Such reports shall be typewritten but shall not be printed unless by specific approval of the Governor-General. Official copies of all such reports and statements shall be filed in English and Sp anish by the Executive Secretary with the Philippine Legislature at the beginning of each regular session. DCSETa [2305-2; 2355-1.] SECTION  316 . Time for Submission of Annual Reports . — Except as otherwise specially provided, all reports and statements covering the fiscal year Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 106 ARTICLE  VI