Appropriation Accounts (Certification)

HC Deb 29 February 1988 vol 128 c450W

Mr. Tim Smith

To ask the Chancellor of the Exchequer under what statutory authority accounting officers seek certification by the Comptroller and Auditor General of appropriation accounts.

Mr. Norman Lamont

[holding answer 23 February 1988]: The statutory authority for the Comptroller and Auditor General's certification of appropriation accounts is contained in section 22 of the Exchequer and Audit Departments Act 1866.