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Exchequer and Audit Departments Act 1866

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Accounts other than Appropriation AccountsU.K.

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34 By whom such accounts shall be rendered.U.K.

The accounts which [F2by section 3 of the Exchequer and Audit Departments Act 1921 (examination of cash accounts)] the Treasury are empowered to subject to the examination of the Comptroller and Auditor General shall be rendered to him by the departments or officers who may be directed so to do by the Treasury; and the term “accountant,” when used in this and the following sections of this Act with reference to any such accounts, shall be taken to mean the department or officer that may be so required by the Treasury to render the same; and [F3every accountant] shall, at such times and in such form as the Treasury shall determine, render an account of his receipts and payments [F3together with the authorities and vouchers relating thereto] to the Comptroller and Auditor General; and it shall be the duty of the Treasury to inform him of the appointment of every such officer.

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F2Words in s. 34 substituted (1.4.2001) by 2000 c. 20, s. 29, Sch. 1 para. 11; S.I. 2000/3349, art. 3 (with art. 5)

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45 Saving all existing rights of the Crown.U.K.

Nothing in this Act contained shall extend to abridge or alter the rights and powers of Her Majesty to control, suspend, or prevent the execution of any process or proceeding, under this Act or otherwise, for recovering money due to the Crown.

46 Acts in Schedule (C.) to be repealed.U.K.

F13... All accounts required or directed to be audited by the Board of Audit shall be audited according to the provisions of this Act: But nothing herein shall be deemed to confer upon the Treasury the powers with respect to audit vested in the Admiralty by the M1Greenwich Hospital Act 1865. F13...

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Marginal Citations

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