an account or claim may within one year appeal to the Insular Auditor; and any person similarly aggrieved by th e action or decision of the Insular Auditor may likewise within one year appeal to the Governor-General. ATICcS 

[1792-36, 61.] 

From a decision adversely affecting the interest of the Government the appeal may be taken by the proper head of Department, or in case of provinces and municipalities, or other form of local government, by the head of the Office or branch of the Governmen t immediately concerned. 

[1792-6.] 

SECTION 686 . Procedure Incident to Appeal.  — All appeals shall be in writing and the particular action or decision to which exception is taken shall be specifically set forth; with the reason and authorities relied on for modifying or reversing the same, a ll the papers in the cause being at the same time transmitted to the officer to whom the appeal is taken. CaAIES 

[1792-61.] 

SECTION 687 . Finality of Decision Made by Auditor.  — A decision of the Insular Auditor or of a district auditor upon any matter within their respective powers shall be conclusive, subject to appeal or review as hereinafter provided. 

[1792-6, 54.] 

SECTION 688 . Final Action by Governor-General or Secretary of War. — If the Governor-General shall, upon any appeal to him, confirm the action of the Auditor, he shall so indorse the appeal and transmit it to the Auditor, and such action shall be final. Sh ould he fail to sustain the action of the Auditor, he shall forthwith transmit his grounds of disapproval to the Secretary of War, together with the appeal and the papers necessary to a proper understanding of the matter; and the decision of the latter off icer shall thereupon be conclusive. SDHacT 

[1792-61.] 

SECTION 689 . Power of Auditor to Open and Revise Settled Accounts. — At any time before the expiration of three years after the making of any settlement by a district auditor, the Insular Auditor may, on his own motion, review and revise the same and certif y a new balance. For such purpose he may require any account, vouchers, or other papers connected with the matter to be forwarded to him. 

