|
By whom such accounts shall be rendered.
|
34. The accounts which by the last preceding section the Treasury are empowered to subject to the examination of the Comptroller and Auditor General shall be rendered to him by the departments or officers who may be directed so to do by the Treasury; and the term “accountant,” when used in this and the following sections of this Act with reference to any such accounts, shall be taken to mean the department or officer that may be so required by the Treasury to render the same; and every public officer into whose hands public moneys, either in the nature of revenue or fees of office, shall be paid by persons bound by law or regulation to do so, or by subordinate or other officers, whose duty it may be to pay such moneys, wholly or in part, into the receipt of Her Majesty’s Exchequer, or to apply the same to any public service, shall, at such times and in such form as the Treasury shall determine, render an account of his receipts and payments to the Comptroller and Auditor General; and it shall be the duty of the Treasury to inform him of the appointment of every such officer.
|