Promptly upon receipt, from any judicial officer of a court not of record, county officer or city officer, of the return required by section 901 of this article, the Department of Revenue shall settle the account of such officer, and transmit it to the Department of the Auditor General for audit and approval as in the case of tax settlements, and the subsequent procedure shall be the same as in the case of tax settlements, but a final discharge shall not be granted to any judicial officer of a court not of record, city officer or county officer upon any such account until the accounts and dockets of such officer shall have been audited by the Department of the Auditor General as in this act provided.
72 P.S. § 902