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Reports of the Comptroller and Auditor General.
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32. In reporting as herein-before directed, for the information of the House of Commons, the result of the examination of the appropriation accounts, the Comptroller and Auditor General shall prepare reports on the appropriation account of the Army and on that of the Navy separately.
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He shall prepare a report on the appropriation accounts of the departments of Customs, Inland Revenue, and Post Office.
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He shall prepare a report or reports on the accounts relating to the several grants included within each of the classes into which the grants for Civil Services are divided in the Appropriation Act.
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In all reports as aforesaid he shall call attention to every case in which it may appear to him that a grant has been exceeded, or that money received by a department from other sources than the grants for the year to which the account relates has not been applied or accounted for according to the directions of Parliament, or that a sum charged against a grant is not supported by proof of payment, or that a payment so charged did not occur within the period of the account, or was for any other reason not properly chargeable against the grant.
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If the Treasury shall not within the time prescribed by this Act present to the House of Commons any report made by the Comptroller and Auditor General on any of the appropriation accounts, or on the accounts of issues for Consolidated Fund services, the Comptroller and Auditor General shall forthwith present such report.
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Accounts other than Appropriation Accounts.
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