Exchequer and Audit Departments Act, 1866

Gross revenues to be paid to Exchequer, and daily returns to be sent to Comptroller and Auditor General.

10. The Commissioners of Customs, the Commissioners of Inland Revenue, and the Postmaster-General shall, after deduction of the payments for drawbacks, bounties of the nature of drawbacks, repayments, and discounts, cause the gross revenues of their respective departments to be paid, at such times and under such regulations as the Treasury may from time to time prescribe, to accounts, to be intituled “The Account of Her Majesty’s Exchequer,” at the Bank of England and at the Bank of Ireland respectively; and all other public moneys payable to the Exchequer shall be paid to the same accounts; and accounts of all such payments shall be rendered to the Comptroller and Auditor General daily, in such form as the Treasury may prescribe: Provided always, that this enactment shall not be construed to prevent the collectors and receivers of the said gross revenues and moneys from cashing, as heretofore, under the authority of any Act or regulation, orders issued for naval, military, revenue, civil, or other services, repayable to the revenue departments out of the Consolidated Fund, or out of moneys provided by Parliament.