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EXCHEQUER AND AUDIT ACT (NORTHERN IRELAND) 1921 - SECT 21

21. Stock or store accounts shall be kept in all cases where, in the opinion
of the Ministry of Finance, the receipt, expenditure, sale, transfer, or
delivery of any securities, stamps, provisions, or stores the property of His
Majesty in any Department is of sufficient amount or character to require the
keeping of such accounts, and the Comptroller and Auditor-General shall, on
behalf of the House of Commons, examine any such accounts so required to be
kept, in order to ascertain that adequate regulations have been made for
control and stocktaking, and that the regulations are duly enforced and that
any requirements of the Ministry of Finance have been complied with.

The Comptroller and Auditor-General may require a special stocktaking to be
carried out by any Department in the presence of one of his officers if, on
his examination of any such account, it appears to him that such stocktaking
is necessary, and the Department shall thereupon take steps to comply with
such requisition.

The Comptroller and Auditor-General shall report to the House of Commons the
result of any such examination.

© 1921 Crown Copyright

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