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Examination of stock and store accounts.
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4.—(1) Stock or store accounts shall be kept in all cases where, in the opinion of the Treasury, the receipt, expenditure, sale transfer or delivery of any securities, stamps, provisions, or stores the property of His Majesty in any Government department is of sufficient amount or character to require the keeping of such accounts, and the Comptroller and Auditor General shall, on behalf of the House of Commons, examine any such accounts so required to be kept in order to ascertain that adequate regulations have been made for control and stocktaking, and that the regulations are duly enforced and that any requirements of the Treasury have been complied with.
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