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Examination of appropriation accounts.
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1.—(1) Every appropriation account shall be examined by the Comptroller and Auditor General on behalf of the House of Commons, and in the examination of such accounts the Comptroller and Auditor General shall satisfy himself that the money expended has been applied to the purpose or purposes for which the grants made by Parliament were intended to provide and that the expenditure conforms to the authority which governs it.
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(2) The Comptroller and Auditor General, after satisfying himself that the vouchers have been examined and certified as correct by the accounting department, may, in his discretion and having regard to the character of the departmental examination, in any particular case admit the sums so certified without further evidence of payment in support of the charges to which they relate:
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Provided that, if the Treasury desire the vouchers or any of them to be examined in greater detail, the Comptroller and Auditor General shall take action accordingly.
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(3) If at any time the Comptroller and Auditor General is required by the Treasury to ascertain whether any expenditure included in any appropriation account is supported by the authority of the Treasury, he shall examine that expenditure with that object, and shall report to the Treasury any expenditure which appears upon the examination to have been incurred without such authority, and any such unauthorised expenditure shall, unless sanctioned by the Treasury, be regarded as not being properly chargeable to a Parliamentary grant, and shall be so reported to the House of Commons.
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(4) The Comptroller and Auditor General shall report to the House of Commons any important change in the extent or character of any examination made by him.
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