the condition of ea ch Government account standing on their books. They shall pay no check drawn against a Government account after two years from date of issue or at any time after notification of stoppage of payment by the Audit for or drawer thereof. [1792-39, 42.] SECTION  658 . Deposit of Funds in Hands of Officers.  — Officers having funds in their hands for disbursement shall deposit them only with such duly appointed depositaries as may be designated by the Insular Treasurer. Collecting officers may, in the same manner, with the further approval of the Insular Auditor, temporarily deposit collections received by them, pending payment into the proper treasury. IDcAHT [1792-39.] SECTION  659 . Annual Report of Officers Having Accounts with Depositaries.  — Every officer having an account with a depositary shall, at the close of business on the last day of every fiscal year, render a report to the Auditor showing all checks issued by  him which have been outstanding and unpaid for two years or more from date of issue. [1792-42.] SECTION  660 . Final Report of Officer Having Account with Depositary. — Upon ceasing to act in the official capacity under which an account with a depositary was maintained, the officer having such an account shall render a report to the Auditor, showing th e balance standing to his credit with said depositary and a list of checks yet outstanding and unpaid. [1792-43.] SECTION  661 . Transfer of Balance to Insular Treasury.  — If in such case there remains an untransferred balance to the credit of such account, the Auditor may require the depositary to deposit such balance, or any part thereof, in the Insular Treasury; and  when two years elapse after the final account of such officer is rendered, any remaining balance shall be so deposited. DaHSIT [1792-39, 41, 44, 45.] ARTICLE  IX Accounts and Accounting Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 206