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EXCHEQUER AND AUDIT ACT (NORTHERN IRELAND) 1921 - SECT 19

19. The accounts of the receipts of revenue by every Department and the
accounts of every receiver of money which is by law payable into the ...
Exchequer shall be examined by the Comptroller and Auditor-General on behalf
of the House of Commons, in order to ascertain that adequate regulations and
procedure have been framed to secure an effective check on the assessment,
collection and proper allocation of revenue, and the Comptroller and
Auditor-General shall satisfy himself that any such regulations and procedure
are being duly carried out.

The Comptroller and Auditor-General shall make such examination as he thinks
fit with respect to the correctness of the sums brought to account in respect
of such revenue as aforesaid, and shall, together with his report on the
Appropriation Accounts of the Departments concerned, present to the House of
Commons a report on the results of any such examination.

© 1921 Crown Copyright

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