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Exchequer and Audit Departments Act 1866

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31Objections made by the Comptroller, &c. to be reported to the accounting department, and in certain cases to the Treasury.

If during the progress of the examination by the Comptroller and Auditor General herein-before directed any objections should arise to any item to be introduced into the appropriation account of any grant, such objections shall, notwithstanding such account shall not have been rendered to him, be immediately communicated by him to the department concerned, and if the objections should not be answered to his satisfaction by such department, they shall be referred by him to the Treasury and the Treasury shall determine in what manner the items in question shall be entered in the annual appropriation account.

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