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EXCHEQUER AND AUDIT ACT (NORTHERN IRELAND) 1921 - SECT 26

Adjustment of balances on accounts.

26. Every [public officer] shall, on the termination of his charge [of public
moneys], or in the case of a [deceased public officer] his representatives
shall forthwith pay over any balance of public money then due to the public in
respect of such charge to the public officer authorised to receive the same;
and in all cases in which it shall appear to the Comptroller and
Auditor-General that any balance of public money has been improperly and
unnecessarily retained by [a public officer], he shall report the
circumstances of such cases to the Ministry of Finance, and that Ministry
shall take such measures as to that Ministry may seem expedient for recovering
the amount of such balance, together with interest upon the whole or part of
such balance, for such period of time, and at such rate as to that Ministry
may appear just and reasonable.

© 1921 Crown Copyright

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