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EXCHEQUER AND AUDIT ACT (NORTHERN IRELAND) 1921 - SECT 20

Examination of other cash accounts.

20. The Comptroller and Auditor-General shall examine, if so required by the
Ministry of Finance and in accordance with the prescribed regulations, the
accounts of all [Departments] and any other accounts, whether relating
directly to the receipt or expenditure of public funds or not, which the
Ministry of Finance may, by minute to be laid before Parliament, direct.

The Comptroller and Auditor-General shall examine any such accounts so
required to be examined by him as aforesaid with as little delay as possible,
and when the examination of each account has been completed shall sign a
certificate to the account recording the result of his examination, and a copy
of the account so certified shall be sent to the [Department or person
rendering the account].

A list of all accounts so certified shall be submitted by the Comptroller and
Auditor-General to the Ministry of Finance not later than the first week in
February and the first week in August in every year.[

© 1921 Crown Copyright

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