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EXCHEQUER AND AUDIT DEPARTMENTS ACT 1866 - SECT 25

Balance sheet or statement showing the disposition of balance.

25. The department charged with the duty of preparing the appropriation
account of a grant shall, if required so to do by the Comptroller and Auditor
General, transmit to him, together with the annual appropriation account of
such grant, a balance sheet so prepared as to show the debtor and creditor
balances in the ledgers of such department on the day when the said
appropriation account was closed, and to verify the balances appearing upon
the annual appropriation account: Provided always, that the Comptroller and
Auditor General may, if he thinks fit, require the said department to transmit
to him in lieu of such balance sheet a certified statement showing the actual
disposition of the balances appearing upon the annual appropriation account on
the last day of the period of such account.

© 1866 Crown Copyright

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