[See 1407-26 ( d ).] SECTION  618 . Authority of Insular Auditor to Investigate Business of Railroad Company.  — The Insular Auditor shall have the power to examine from time to time, in his discretion, or when requested to do so by the Governor-General, the books, records, accou nts, and vouchers of any railroad company or corporation organized or operating in the Philippine Islands. [1507-5.] SECTION  619 . Submission of Papers Relative to Government Obligations.  — It shall be within the power of the Insular Auditor for purposes of inspection to require the submission of the original of any order, deed, contract, or other obligation under which a ny payment should or might be made from Government funds, and such certificate or other evidence respecting the same as may be required; and if an authenticated copy is needed as an office record the same shall, upon demand, be supplied. [1792-6, 26, 27.] In the case of deeds to property purchased by the Government, the Auditor shall require a certificate of title entered pursuant to a decree of the Court of Land Registration or other evidence satisfactory to the Governor-General that the title is in the Go vernment. [1792-27.] SECTION  620 . Authority of Officers to Administer Oaths and Take Testimony . — The Insular Auditor, the Deputy Insular Auditor, the assistant auditors, the chief district auditor, and the district auditors shall have authority to administer oaths and take te stimony in any investigation or matter within the jurisdiction of the Bureau of Audits. [1792-9.] SECTION  621 . Statement of Monthly Receipts and Disbursements to Secretary of War.  — The Auditor shall forward to the Secretary of War, as soon as practicable and within sixty days after the expiration of each month, a statement of all receipts of the Insul ar Government of whatever class, and payments of moneys made on warrants or otherwise during the preceding month. [1792-7.] ARTICLE  II 195 Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011