{
  "url": "https://openlegislation.uk/exchequer-and-audit-departments-act-1866/section-34",
  "json_url": "https://openlegislation.uk/exchequer-and-audit-departments-act-1866/section-34.json",
  "legislation": "ukpga/Vict/29-30/39",
  "legislation_title": "Exchequer and Audit Departments Act 1866",
  "legislation_url": "https://openlegislation.uk/exchequer-and-audit-departments-act-1866",
  "path": "section/34",
  "kind": "section",
  "number": "34",
  "heading": "By whom such accounts shall be rendered.",
  "text": "The accounts which by section 3 of the Exchequer and Audit Departments Act 1921 (examination of cash accounts) 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 accountant shall, at such times and in such form as the Treasury shall determine, render an account of his receipts and payments together with the authorities and vouchers relating thereto 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 34 substituted (1.4.2001) by 2000 c. 20, s. 29, Sch. 1 para. 11; S.I. 2000/3349, art. 3 (with art. 5)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words substituted by Exchequer and Audit Departments Act 1921 (c. 52), s. 9(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Vict/29-30/39/section/34",
    "retrieved_at": "2026-10-29T13:01:36.071086+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}