Exchequer and Audit Departments Act, 1866

Books and mode of keeping accounts may be prescribed.

23. A plan of account books and accounts, adapted to the requirements of each service, in order to exhibit, in a convenient form, the whole of the receipts and payments in respect of each vote, shall be designed under the superintendence of the Treasury; and Her Majesty may from time to time, by Order in Council, prescribe the manner in which each department of the public service shall keep its accounts.