Exchequer and Audit Departments Act 1866

Appropriation Accounts U.K.

21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 U.K.

Textual Amendments

F1 S. 21 repealed by National Loans Act 1968 (c. 13), Sch. 6 Pt. I

22 Annual accounts of the appropriation of public money to be prepared for the House of Commons. U.K.

On or before the days specified in the respective columns of schedule A. annexed to this Act, accounts of the appropriation of the several supply grants comprised in the Appropriation Act of each year shall be prepared by the several departments, and be transmitted for examination to the Comptroller and Auditor General and to the Treasury, and when certified and reported upon . . . F2 they shall be laid before the House of Commons; and such accounts shall be called the “appropriation accounts” of the moneys expended for the services to which they may respectively relate; and the Treasury shall determine by what departments such accounts shall be prepared and rendered to the Comptroller and Auditor General; and the Comptroller and Auditor General shall certify and report upon such accounts . . . F2 ; and the reports thereon shall be signed by the Comptroller and Auditor General: Provided always, and it is the intention of this Act, that the Treasury shall direct that the department charged with the expenditure of any vote under the authority of the Treasury shall prepare the appropriation account thereof: Provided also, that the term “department,” when used in this Act in connexion with the duty of preparing the said appropriation accounts, shall be construed as including any public officer or officers to whom that duty may be assigned by the Treasury.

Textual Amendments

F2 Words repealed by Exchequer and Audit Departments Act 1921 (c. 52), Sch. 2

23 Each department to keep such Books of account as may be prescribed by the Treasury. U.K.

A plan of account books and accounts, adapted to the requirements of each service, . . . F3 shall be designed under the superintendence of the Treasury; and [F4 the Treasury may prescribe] the manner in which each department of the public service shall keep its accounts.

Textual Amendments

F3 Words repealed by Exchequer and Audit Departments Act 1921 (c. 52), s. 9(1)

F4 Words substituted by Exchequer and Audit Departments Act 1921 (c. 52), s. 9(1)

Modifications etc. (not altering text)

C1 S. 23 excluded by Post Office Act 1961 (c. 15), Sch., which Act was repealed by British Telecommunications Act 1981 (c. 38, SIF 96), Sch. 6 Pt. I subject to a saving in s. 89(3) of the 1981 Act whereby, notwithstanding the repeal, the 1866 Act continues to have effect with the amendments made by Schedule 1 to the 1961 Act (the Schedule to the repealed 1961 Act provides that s. 23 of the 1866 Act should not apply to accounts kept in pursuance of s. 12 of the 1961 Act)

24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5 U.K.

Textual Amendments

F5 S. 24 repealed by National Audit Act 1983 (c. 44, SIF 99:1), s. 14, Sch. 5

25 A balance sheet, if thought necessary by the Comptroller and Auditor General, or a statement showing the disposition of the balance, to accompany the appropriation account. U.K.

The department charged with the duty of preparing the appropriation account of a grant shall, if required so to do by the Comptroller and Auditor General, transmit to him, together with the annual appropriation account of such grant, a balance sheet so prepared as to show the debtor and creditor balances in the ledgers of such department on the day when the said appropriation account was closed, and to verify the balances appearing upon the annual appropriation account: Provided always, that the Comptroller and Auditor General may, if he thinks fit, require the said department to transmit to him in lieu of such balance sheet a certified statement showing the actual disposition of the balances appearing upon the annual appropriation account on the last day of the period of such account.

26 The appropriation account to be accompanied by a statement explaining disposal of balances and cause of excesses. U.K.

Every appropriation account when rendered to the Comptroller and Auditor General shall be accompanied by an explanation showing how the balance or balances on the grant or grants included in the previous account have been adjusted, and shall also contain an explanatory statement of any excess of expenditure over the grant or grants included in such account; and such statement, as well as the appropriation account, shall be signed by such department.

27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6 U.K.

Textual Amendments

F6 Ss. 27, 29, 30, 33, 35, 36, 38, 40 repealed by Exchequer and Audit Departments Act 1921 (c. 52), Sch. 2

28 The Comptroller and Auditor General to have access to books of account, &c. in the accounting departments. U.K.

In order that such examination may as far as possible proceed pari passu with the . . . F7 transactions of the several accounting departments, the Comptroller and Auditor General shall have free access, at all convenient times, to the books of account and other documents relating to the accounts of such departments, and may require the several departments concerned to furnish him from time to time, or at regular periods, with accounts of the . . . F7 transactions of such departments respectively up to such times or periods.

Textual Amendments

F7 Words repealed by Exchequer and Audit Departments Act 1921 (c. 52), s. 9(2)

Modifications etc. (not altering text)

C2 S. 28 extended by Exchequer and Audit Departments Act 1921 (c. 52), s. 9(2)

29, 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8 U.K.

Textual Amendments

F8 Ss. 27, 29, 30, 33, 35, 36, 38, 40 repealed by Exchequer and Audit Departments Act 1921 (c. 52), Sch. 2

31 Objections made by the Comptroller and Auditor General in the course of the examination to be reported to the accounting department, and in certain cases to the Treasury. U.K.

If during the progress of the examination by the Comptroller and Auditor General herein-before directed any objections should arise to any item to be introduced into the appropriation account of any grant, such objections shall, not withstanding such account shall not have been rendered to him, be immediately communicated by him to the department concerned; and if the objections should not be answered to his satisfaction by such department, they shall be referred by him to the Treasury, and the Treasury shall determine in what manner the items in question shall be entered in the annual appropriation account.

32 What reports the Comptroller and Auditor General shall prepare for submission to Parliament. U.K.

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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.

Textual Amendments

F9 Words repealed by Exchequer and Audit Departments Act 1921 (c. 52), Sch. 2