114.This section provides an additional safeguard for Parliament that the C&AG’s reports on accounts provided for in the Bill will be available to it in a timely manner by giving the C&AG an independent power to lay his reports if the Treasury fails to do so within the times set out in the Act. This section is a modernised and extended re-enactment of section 32 of the Exchequer and Audit Departments Act 1866 which is therefore repealed.
Commentary on Sections Section 26: Reports by the C&AG