SIXTY—FOURTH CONGRESS. Sess. II. C11. 145. 1917. 957 study shall be re ared b him sub`ect to disa roval - ernor if he desirles ih act. yHe sliall piepare mleslglfivemiiigthleasglzh- i tion of teachers, and appointments of teachers by local school boards shall be subject to his approval, and he shall perform such other duties, not inconsistent witgi this Act, as may be prescribed bv law. Sec. 18. That the commissioner of agriculture and labor shall have ,i§§ ?b§{ “-" general chzige of such bureaus and branches of government as have $°°P°°*°“°*°*i*i· een or sh be legally constituted for the study, advancement ‘and benefit of agricultural and other industries, the chief urpose of this department being to foster, romote, and develop the agricultural interests and the welfare ofp the w e earners of Porto Rico, to improve their worldng conditions, snag to advance their opportunities for profitable_l;a()1i;1ip1l)oy;nent, and shall perform such other duties as may e rescri y aw. Sec. 19. That the commissioner of health shall have general charge ,,,?,§,,‘§‘,,“‘ ‘ “‘° “°’ of all matters relating to public health,_sanitation, and charities D¤¤•¤` ¤¤d wimexcept such as relate to the conduct of maritime uarantine, and shall im perform such other duties as may be prescribed by law. Sec. 20. That there shall be a pointed by the President an auditor, by ,1,, at an annual salary of $5,000, tiir a term of four years and imtil his Pfsidn, •¤"¢- successor is appointed and qualified, who shall examine, audit, and ¤nanda1accoi‘inl,`tils’,ei.c1l settle all accoimts rtaining to the revenues and receipts, from whatever source, of tgiie government of Porto Rico and of the munici- Halgovernments of Rorto Rico, including public trust funds and funds erived from bond issues; and audit, m accordance with law and administrative regulations, all expenditures of funds or property
to or held in trust by the government of Porto Rico or the
municip `ties or dependencies thereof. He shall perform a like duty with respect to all government branches. He shall keep the general accounts of the government and preserve v,,,l:c§,‘§§f,,‘Q‘"°“ °‘ the vouchers pertaining thereto. It shall be the duty of the auditor to bring to the attention of the ,,§,'§l{§,,'fZ?§° °' "' prolpvgr administrative oggper expenditures of funds or property which, in o inion, are irre ar, unnecessa , excessive, or extravagant. In cage of vacancy or of the absencdjfrom duty, from any cause, of the auditor, the Governor of Porto Rico may designate an assistant, ·‘°°*•**¤*· who shall have charge of the office. The jurisdiction of the auditor over accounts, whether of funds or ,,,}‘_?,*g`L§§;;m{;',g'j’°*°· pro erty, and all vouchers and records pertaining thereto, shall be eircliisive. With the approval of the governor, he shall from time to Methods or mma time make and promulgate general or special rules and regulations not M" inconsistent with law cogepngdsthe iinethods of sicggunting forbpubge fimdsand roert,an un an propert e intrust yte governmentpor iinylif its branches: Provided, Tyhat any officer account- P'°°*’°~ able for public funds or property may require such additional reports or returns from his subordinates or others as he may deem necessary for his own information and protection. _ _ 'I'he decisions of the auditor shall be final, except that appeal there- mm ¤*d¢¢=¤¤¤¤=· from may be taken by the party aggrieved or the head o the department concerned within one year, in the manner hereinafter prescribed. The auditor shall, except as hereinafter provided, have like authority migsirggf ¤¤¤·<·¤¤¤¤<1- as that conf:->£re% by the jiiw upoxla tha sewgairagtapiditorrs of the Urnited ‘ States and e om tre er o the 'mt a es reasury, an is authorized to commilinicate directly with any person having claims before him for settlement, or with any department, officer, or person having official relations with his office. _ As soon after the close of each fiscal year_as the accounts of said ,,,·},Q}”,,,",§",,§’""'°*""*° year may be examined and adjusted, the auditors shall submit to the governor an annual report of the fiscal concerns of _ the government, showing the recei ts and disbursements of the various epartments and bureaus of the government and of the various municipalities,
