[See 1792-65.] 

SECTION 666 . Records and Reports Required by Persons Primarily Accountable.  — An officer primarily accountable for Government funds or property may require any person in possession of the same or having custody and control thereof under him to keep such re cords and make such reports as may be necessary for his own information and protection. IcTCHD 

[1792-6, 65.] 

SECTION 667 . Measure of Liability of Officers Accountable for Government Property.  — Every officer accountable for property shall be liable for its money value in case of the improper or unauthorized use, or misapplication thereof, by himself or any person  for whose acts he may be responsible; and generally he shall be liable for all loss, damage, or deterioration occasioned by negligence in the keeping or use of such property, whether it be at the time in his actual custody or not. 

[1792-64, 65.] 

SECTION 668 . Measure of Liability of Officers Accountable for Government Funds.  — Persons accountable for Government funds shall be liable for all losses resulting from the unlawful or improper deposit, use, or application thereof and for all losses attrib utable to negligence in the keeping of the same. 

[1792-49.] 

SECTION 669 . Credit for Loss Occurring in Transit or Due to Casualty — Notice to Auditor.  — When a loss of Government funds or property occurs while the same is in transit or is caused by fire, theft, or other casualty, the officer accountable therefor or having custody thereof shall immediately notify the Insular Auditor, or the district auditor, according as the matter is within the original jurisdiction of the one or the other, and within thirty days or such longer period as the Auditor, or district audi tor, may in the particular case allow, shall present his application for relief, with all the available evidence in support thereof. An officer who fails to comply with this requirement shall not be relieved of liability or allowed credit for any such loss  in the settlement of his accounts. 

[1792-49.] 

A district auditor shall not allow credit for these losses unless the Insular Auditor shall give him express authority to that effect, to be exercised only if the loss is not in excess of one hundred pesos. When, in any case, the allowance of 

