Exchequer and Audit Departments Act, 1921

Minor amendments of 29 & 30 Vict. c. 39.

9.—(1) In section twenty-three of the principal Act (which makes provision as to the form and manner in which Departments are to keep their accounts) the words “in “order to exhibit, in a convenient form, the whole of the “receipts and payments in respect of each vote” shall cease to have effect, and the words “the Treasury may prescribe” shall be substituted for the words “Her “Majesty may from time to time by Order in Council “prescribe.”

(2) Section twenty-eight of the principal Act (which provides that the Comptroller and Auditor General shall, for the purpose of the examination of appropriation accounts, have access to books of account, &c.) shall apply to any examination made by the Comptroller and Auditor General of any accounts, and the word “cash” wherever it occurs in that section shall be repealed.

(3) In section thirty-four of the principal Act (which provides by what persons accounts other than appropriation accounts are to be rendered to the Comptroller and Auditor General) the words “every accountant” shall be substituted for the words from “every public officer” to the words “any public service” inclusive, and the words “together with the authorities and vouchers relating thereto” shall be inserted after the words “receipts and payments.”

(4) Section thirty-five of the principal Act (which directs that accountants are to transmit their accounts to the Comptroller and Auditor General under certain regulations) shall cease to have effect.

(5) In section thirty-nine of the principal Act (which provides that every account signed and passed by the Comptroller and Auditor General shall be recorded in his office) the words “and certified” shall be substituted for the words “signed and passed.”