SECTION 674 . Disposition of Funds or Property Held by Defunct or Superseded Officer Primarily Accountable . — When an officer primarily accountable for Insular funds or property dies, absconds, or becomes incapacitated for the performance of his duties, the  proper head of Department shall designate a custodian to take charge of such funds, or property until a lawful successor may be appointed and qualified, and may appoint a committee of one or more persons to count the cash and make an inventory of the prop erty for which such officer was accountable and to determine the responsibility for any shortage therein. One copy of such inventory and of the report of the committee, duly certified, shall be filed with the Insular Auditor; but the finding of the committee  shall not be conclusive until approved by the Insular Auditor or his duly authorized representative. 

If the defunct or superseded officer is accountable for funds or property of a province, the custodian and committee shall be designated by the Executive Secretary; if accountable for funds or property of a city organized under a special charter, by the ch ief executive of said city; and if accountable for municipal, township, or settlement funds or property, by the provincial treasurer. In all other respects the proceedings in such cases shall be as above prescribed. SHCaEA 

[1792-69.] 

SECTION 675 . Disposition of Funds or Property Held by Defunct or Superseded Officer Secondarily Accountable.  — If the defunct or superseded officer is responsible to another who is primarily accountable, the latter may himself designate the committee or ta ke other lawful measures for the protection of his interests. 

[1792-68.] 

SECTION 676 . Transfer of Funds from One Officer to Another.  — Transfers of Insular funds or funds of the city of Manila from one officer to another shall, except as allowed by law or regulation, be made only upon prior direction of the Auditor. 

[1792-22.] 

SECTION 677 . Invoice and Receipt Upon Transfer of Funds or Property.  — When Government funds or property are transferred from one officer accountable therefor to another, or from an outgoing officer to his successor, it shall be done upon properly itemized  invoice and receipt. EcHTCD 

SECTION 678 . Shipment of Government Funds or Property by Carrier — Notation of Evidence of Loss.  — When Government funds or property are 

