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EXCHEQUER AND AUDIT ACT (NORTHERN IRELAND) 1921 - SECT 16 

Unauthorised expenditure.

16. If at any time the Comptroller and Auditor-General is required by the
Ministry of Finance to ascertain whether any expenditure included in any
Appropriation Account is supported by the authority of that Ministry, he shall
examine that expenditure with that object, and shall report to the Ministry of
Finance any expenditure which appears upon the examination to have been
incurred without such authority, and any such unauthorised expenditure shall,
unless sanctioned by the Ministry of Finance, be regarded as not being
properly chargeable to a Parliamentary grant, and shall be so reported to the
House of Commons.]

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© 1921 Crown Copyright

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