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Examination and passing of store accounts.
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40. In all cases where the Comptroller and Auditor General shall be required by the Treasury to examine and audit the accounts of the receipt, expenditure, sale, transfer, or delivery of any securities, stamps, Government stock or annuities, provisions, or stores, the property of Her Majesty, he shall, on the examination of such accounts being completed, transmit a statement thereof, or a report thereon, to the Treasury, who shall, if they think fit, signify their approval of such accounts to him; and he shall thereupon transmit to the accountant a certificate, in a form to be from time to time determined by the Comptroller and Auditor General, which shall be to such accountant a valid and effectual discharge from so much as he may thereby appear to be discharged from.
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