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EXCHEQUER AND AUDIT ACT (NORTHERN IRELAND) 1921 - SECT 14

Appropriation Account to be accompanied by explanatory statement.

14. Every Appropriation Account, when rendered to the Comptroller and
Auditor-General, shall be accompanied by an explanation showing how the
balances on the grants included in the previous account have been adjusted,
and shall also contain an explanatory statement of any excess of expenditure
over the grants included in such account; and such statement, as well as the
Appropriation Account, shall be signed by the Department.[


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© 1921 Crown Copyright

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