If any person in possession of documents relative to public accounts before auditors refuses to produce the same or if any officer whose accounts are to be settled and adjusted by the auditors refuses to appear or submit to examination as directed by this subchapter, the auditors or a majority of them may proceed, by the examination of witnesses and other evidence, to ascertain and settle, as near as may be, the amount of public money received by the officer and its application to public purposes or otherwise.