Exchequer and Audit Departments Act, 1866

Annual accounts of issues for services charged directly on Consolidated Fund.

21. The Treasury shall cause an account to be prepared and transmitted to the Comptroller and Auditor General for examination on or before the thirtieth day of September in every year, showing the issues made from the Consolidated Fund of Great Britain and Ireland in the financial year ended on the thirty-first day of March preceding, for the interest and management of the public funded and unfunded debt, for the Civil List, and all other issues in the financial year for services charged directly on the said Fund; and the Comptroller and Auditor General shall certify and report upon the same with reference to the Acts of Parliament under the authority of which such issues may have been directed; and such accounts and reports shall be laid before the House of Commons by the Treasury on or before the thirty-first day of January in the following year, if Parliament be then sitting, and if not sitting, then within one week after Parliament shall be next assembled.