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EXCHEQUER AND AUDIT ACT (NORTHERN IRELAND) 1921 - SECT 22

Preparation and examination of trading, etc., accounts.

22. There shall be prepared in each financial year ... statements of account
showing the income and expenditure of any manufacturing, trading or commercial
services conducted by any Department, together with ... balance sheets and
statements of profit and loss ....

All such accounts shall be transmitted to the Comptroller and Auditor-General
and presented to Parliament.

All such accounts as aforesaid shall be examined by the Comptroller and
Auditor-General on behalf of the House of Commons, and in his examination he
shall have regard to any programme of works or manufacture which may have been
laid before Parliament, and he shall certify and report on such accounts to
the House of Commons.

Preparation and rendering of accounts and questions at audit.

© 1921 Crown Copyright

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