http://www.legislation.gov.uk/id/ukpga/Vict/29-30/39

http://www.legislation.gov.uk/ukpga/Vict/29-30/39/section/27/1991-02-01

Exchequer and Audit Departments Act 1866

An Act to consolidate the Duties of the Exchequer and Audit Departments, to regulate the Receipt, Custody, and Issue of Public Moneys, and to provide for the Audit of the Accounts thereof.