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EXCHEQUER AND FINANCIAL PROVISIONS ACT (NORTHERN IRELAND) 1950 - SECT 36

36.(1) The Ministry shall keep, in respect of each financial year, and in such
form as it may determine, accounts showing

(a)capital receipts and capital expenditure;

(b)the earnings on capital advances or investments;

(c)the receipts into, and payments out of, any fund or account created under
or by virtue of any provision of this Act, other than a provision relating to
the Civil Contingencies Fund, or any enactment amending or extending the
provisions of this Act.

(2) The accounts required to be kept under this section (which for the
purposes of this Act or of any other enactment may be called "the Capital
Accounts") shall, on or before the fifteenth day of October next after the
expiration of each financial year, be submitted to the Comptroller and Auditor
General, and shall be audited by him.

On or before the fifteenth day of November next after the said date, the
Comptroller and Auditor General shall send the accounts as audited by him to
the Ministry, and the Ministry shall lay the said accounts before the House of
Commons on or before the thirtieth day of the last-mentioned month, if
Parliament is then sitting, or if not sitting, within one week after the then
next meeting of Parliament.

S.37, with Third Schedule, effects amendments

© 1950 Crown Copyright

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