Abbildungen der Seite
PDF
EPUB
[ocr errors]

CA P. CXXI.

An Act to alter and abolish certain Forms of Proceedings
in the Exchequer and Audit Office, relative to Public Ac-
countants, and for making further Provisions for the Pur-
pose of facilitating and expediting the passing of Public
Accounts in Great Britain; and to render perpetual and
amend an Act passed in the Fifty fourth Year of His late
Majesty, for the effectual Examination of the Accounts of
certain Colonial Revenues.
[11th July 1821.]

WHEREAS it hath been found by Experience, that great

General Imprest Certificates to be made

out in the Exchequer Four Times a Year instead of Half Yearly;

Inconvenience, and much unnecessary Labour, Expence ' and Delay, are occasioned in the passing of Public Accounts, by reason of certain Forms and Proceedings relating thereto, 'which are required by Law, or by the ancient Course and Prac'tice of various Offices in the Receipt and in the Court of His Majesty's Exchequer, and in the Audit Office, to the manifest Injury as well of the Public Service as of the Individual Accountant; and it is expedient, for Remedy thereof, that certain of the said Forms and Proceedings should be abolished, and that ' others of them should be rendered more efficient for the Purposes for which they were designed:' Be it therefore enacted by The King's Most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That instead of the General Imprest Certificates of Monies issued at the Receipt of His Majesty's Exchequer, by way of Imprest or upon Account, which have heretofore been made out and transmitted Half Yearly to the Commissioners for auditing the Public Accounts, General Imprest Certificates of all Monies so issued shall, from and after the Tenth Day of October One thousand eight hundred and twenty one, be made out in the Office of the Auditor of the said Exchequer, Four Times in each Year, for the Four Quarterly Periods ending the Fifth Day of January, the Fifth Day of April, the Fifth Day of July and the Tenth Day of October, in every Year; and shall be signed by him or his Chief Clerk, and be examined in the Office of the Clerk of the Pells, and be signed by his Deputy; which said Certificates shall respectively contain and to distinan Account of all Monies issued at the Receipt of His Majesty's guish Date and Exchequer, by way of Imprest or upon Account, during the pre- Issues; to be ceding Quarter, and shall specify and distinguish the Date and written in the Amount of every such Issue made within that Period, and whether English Lanin Money or in Exchequer Bills; and such Quarterly General Im- guage and in prest Certificates shall be transmitted to the aforesaid Commis- common Chasioners, within Thirty Days after each of the said quarterly Days Sms in comrespectively; and all such quarterly Imprest Certificates, which, mon Numerals from and after the said Tenth Day of October One thousand eight or Figures. hundred and twenty one, shall be made out and transmitted to the said Commissioners, shall be written in the English Language in a common legible Hand and Character, and the several Sums of Money expressed therein as the Amounts of the several Issues, as well as the Dates of such Issues, shall be written and described

in

Amount of

racters, and

Proviso for

prest Rolls Half Yearly into Exchequer,

and for Accountants demanding Special Imprest Rolls, &c. Exception.

in common Numerals or Figures, any thing in any Act or Acts now in force, or in the ancient Course or Usage of the Exchequer, to the contrary thereof in anywise notwithstanding.

II. Provided always, and be it further enacted, That nothing Transmission of in this Act contained shall extend or be construed to extend to General Imprevent the regular Transmission of the General Imprest Rolls, Half Yearly, to the Office of His Majesty's Remembrancer of the Court of Exchequer, according to the ancient Usage of the Exchequer; nor to prevent any Person or Persons to whom any Monies may have been issued by way of Imprest and upon Account, from demanding from the Office of the Auditor of the Exchequer a Special Imprest Certificate, or Special Imprest Certificates of all Monies so issued to him or them; and all such Special Imprest Certificates, which shall be demanded after the Tenth Day of October One thousand eight hundred and twenty one, shall be made out in such Manner and Form as herein is directed in regard to the said Quarterly General Imprest Certificates; save and except only that such Special Imprest Certificate may contain the Whole of the Issues made to any Person or Persons for the same Service for the Space of One Year.

25 G. 3. c. 52.

46 G. 3. c. 141.

[ocr errors]

III. And Whereas by virtue of an Act passed in the Twenty fifth Year of His late Majesty, intituled An Act for better examining and auditing the Public Accounts of this Kingdom, and of another Act passed in the Forty sixth Year of His late Majesty, intituled An Act for making more effectual Provision for the more speedy and regular Examination and Audit of the Public Accounts of this Kingdom, certain Powers are vested in the Commissioners for auditing the Public Accounts, for com'pelling all Persons accounting before them to deliver in their Accounts: And Whereas Writs of Distringas ad Computandum, ' with certain Schedules annexed, commonly called the Ordinary Process, still continue to be issued after Hilary and Trinity Terms in every Year, from the Office of His Majesty's Remem'brancer of the Court of Exchequer to the Sheriffs of London and • Middlesex, although Proceedings have very rarely been had thereupon; and the said Process hath therefore long since become in a great Degree nugatory and useless;' Be it therefore enacted, That the Practice of issuing such Process, in regard to Persons liable to account before the said Commissioners, and all Proceedings, Acts, Matters and Things whatsoever, heretofore used or practised in the Office of His Majesty's said Remembrancer in relation thereto, shall, from and after the Tenth Day of October One thousand eight hundred and twenty one, be discontinued, and be no longer used or practised in the said Office; any thing of Exchequer in Act or Acts now in force, or in the ancient Course or Usage of the Exchequer, to the contrary thereof in anywise notwithstanding.

The ordinary
Process of is-

suing Writs of
Distringas ad
Computandum,
from the Office
of the King's
Remembrancer

discontinued.

[ocr errors]
[ocr errors]

any

• IV. And Whereas the said Commissioners for auditing the • Public Accounts are required by Law or by ancient Usage to • make and transmit at various times of the Year, to His Majesty's • Remembrancer of the Court of Exchequer, certain Accounts, • Certificates, Lists and Copies or Extracts of Documents in their Office: And Whereas the said Practice hath been found by Experience to be attended with Inconvenience to the Public Service, • without

[ocr errors]

of

any

mitted from the

Commissioners of Audit to the

❝ without answering any useful Purpose;' Be it therefore enacted, That from and after the Tenth Day of October One thousand eight No Accounts, hundred and twenty one, no Accounts or Copies, or Extracts of &c. to be transAccounts, nor any Certificates or Lists, nor any Copies or Extracts Documents in the Office of the said Commissioners, shall be made up and transmitted by them to the said Remembrancer, other than and except such as may be required to be transmitted to that Officer by the said recited Acts of the Twenty fifth and Forty sixth Years of His late Majesty, or under the Provisions of this Act, or such as the said Commissioners may in their Discretion deem it useful or expedient for the Public Service to continue to transmit to the said Remembrancer, and which, when so transmitted, shall be as valid and effectual to all Intents and Purposes as if their transmission had been expressly directed by this Act.

[ocr errors]
[ocr errors]
[ocr errors]

Office of the King's Remembrancer, except such as may be required by the 25 G. 3. c. 52., 46 G. 3. c. 141. and this Act.

Provisions of

Setting Persons insuper in de

clared Accounts discontinued.

V. And Whereas by the said recited Acts of the Twenty 'fifth and Forty sixth Years of His late Majesty, and by another 45 G. 3. c.55. Act passed in the Forty fifth Year of His said late Majesty, intituled An Act to amend an Act made in the Twenty fifth Year of His present Majesty, for better examining and auditing the • Public Accounts of this Kingdom, and for enabling the Commis•sioners in certain cases to allow of Vouchers, although not stamped according to Law, certain Public Officers therein named, and every other Fublic Officer who shall pay, issue or deliver to any 'Person or Persons whomsoever, Money for Public Services by way of Imprest or upon Account, are required to transmit to the • Commissioners for auditing the Public Accounts, periodically at 'the times therein specified, Certificates or Accounts of all Sums so paid, issued or delivered as aforesaid, in order that such Persons may forthwith be put in Charge, and rendered account'able for the same: And Whereas the Practice of setting Persons insuper in declared Accounts, hath by reason thereof been ' rendered of no real Utility; Be it therefore enacted, That from and after the Fifth Day of July One thousand eight hundred and twenty one, the Practice by which Persons have heretofore been set insuper in the declared Accounts of any Principal Accountant, in respect of any Public Monies which may have been paid, issued and delivered to them by such Principal Accountants by way of Imprest, and upon Account, shall cease and be wholly discontinued: Provided always, that if the said Commissioners shall, in the Exercise of their Discretion, deem it expedient for the Public Service that the Name or Names of any such Person or Persons so rendered accountable as aforesaid should be entered as a Public Accountant or Public Accountants on the General Imprest Roll of His Majesty's Exchequer, then and in every such case it shall be lawful for the said Commissioners to transmit a Certificate, containing the Name of every such Person, and the total Amount of the Sums with which he is become chargeable, and also the Name. of the Principal Accountant by whom such Sum or Sums was or were paid, issued or delivered to him, to His Majesty's Remembrancer of the Court of Exchequer, who shall, upon the Receipt of such Certificate, cause the same to be inrolled in his To be inrolled, Office, and such Inrolment shall be and be deemed a Record in his Office, as valid and effectual to enable any Process or Processes in the Law against the Party so rendered chargeable, and

Commissioners

may transmit Certificate containing Names of Persons put in Charge, and Amount of Sums with which they are chargeable, to the King's Remembrancer.

to

Treasury nay direct Certificates of Monies

ers of Audit at shorter Periods

than is now by

Law directed.

to and for all other Intents, Constructions and Purposes whatsoever, as if such Party had been then actually returned an insuper Accountant in any declared Account duly inrolled as of Record in his Office.

VI. Provided always, and be it further enacted, That if it shall appear to the Lord High Treasurer or the Commissioners of the Treasury for the time being, or any Three or more of them, that issued by certain Public Officers it will be for the Benefit of the Public Service that the said Certo be transmitted tificates or Accounts, which by the said recited Acts of the Twenty to Commission- fifth, Forty fifth and Forty sixth Years of His late Majesty, or any of them, are required to be periodically transmitted by the respective Public Officers therein mentioned to the said Commissioners for auditing the Public Accounts, should be so transmitted at any other shorter Periods than those respectively prescribed in the said Acts, it shall be lawful for the said High Treasurer or the Commissioners of the Treasury, or any three or more of them, by Warrant under their Hands, to order and direct that the said Certificates or Accounts shall be transmitted by such Public Officers respectively to the said Commissioners, at such shorter Periods as shall or may be specified in such Warrant; and every such Order and Direction shall be as valid and effectual, and shall be obeyed, observed and kept in such and the same Manner to all Intents and Purposes as if the same had been expressly ordered and directed by this Act.

Regulations for
making out
Accounts for
Declaration

to be transmit

ted to Exchequer and inrolled.

After Inrol

ment, Account

to be returned to Office of

Commissioners

[ocr errors]

VII. And Whereas much unnecessary Labour and Expence to the Public are occasioned in the Office of the Commissioners for auditing the Public Accounts, by the Practice of making up " and transcribing two Parts of every Account, one on Paper, and • the other on Parchment, for the Purpose of being presented ' for Declaration before the Chancellor of the Exchequer: And Whereas the passing of declared Accounts, through the respec'tive Offices of the Lord Treasurer's Remembrancer, and of the 'Clerk of the Pipe, is attended with great Inconvenience, and 'much unnecessary Delay and Expence, without answering any. Purpose of real Utility; For Remedy thereof be it enacted, That from and after the Tenth Day of October One thousand eight hundred and twenty one, one Part only of every Account shall be made up and transcribed in the said Office of the Commissioners for auditing the Public Accounts, for the Purpose of being presented for Declaration before the Chancellor of His Majesty's Exchequer, which Account shall be written on Paper in the English Language, in common Characters, and the several Sums of Money expressed therein shall be written and described in common Numerals or Figures; and every such Account, after the same shall have been declared before the Chancellor of the Exchequer, and been signed by Two or more of the other Commissioners of the Treasury, shall be transmitted to the Office of His Majesty's Remembrancer of the Court of Exchequer, and shall there be inrolled as of Record, in like Manner in all Respects as the Part of every Account transcribed on Parchment hath heretofore been inrolled; and after Inrolment thereof, every such Account, instead of being transmitted to the Office of the Lord Treasurer's Remembrancer, and from thence to the Office of the Clerk of the Pipe, shall be returned to the Office of the

Com

[ocr errors]
[ocr errors]

Commissioners for auditing the Public Accounts, where the same for auditing shall finally remain deposited, and be carefully preserved and Public Ackept, any Law, Usage or Custom to the contrary thereof in anywise notwithstanding; and the Inrolment of such declared Accounts in the said Office of His Majesty's Remembrancer shall be as valid and effectual for enabling the Proceeding for and Recovery of any Balances and Interest due or to become due thereon, and for all other Purposes whatever in anywise concerning or relating to such Accounts, as if the same had been also recorded in the Office of the Lord Treasurer's Remembrancer and of the Clerk of the Pipe, according to the Course of the Exchequer before the passing of this Act.

required, to Copies or Exgrant certified tracts of the Inrolment of any Account in his Office, for the Purpose of being recorded in the Offices of the Lord Treasurer's Remem

brancer or Clerk of the Pipe.

VIII. Provided always, and be it further enacted, That in case The King's Reit shall at any time be found necessary, for the due Proceeding membrancer, if in any Suit, Action or Process at Law in His Majesty's Court of Exchequer arising upon or out of any Account so declared and inrolled as aforesaid, that such Account or any Part thereof, or any Abstract thereof or Extract therefrom, should become and be made matter of Record in the Offices of the Lord Treasurer's Remembrancer, and of the Clerk of the Pipe, or in either of them, then and in every such case His Majesty's Remembrancer of the Court of Exchequer, or his Deputy, shall and he is hereby required, upon Application made to him for that Purpose, to cause a true and exact Copy to be made from the Inrolment in his Office of such Account, or of such Part or Parts thereof as may be required, and shall certify the same to be a true Copy or Extract of such Inrolment, under his Hand, and shall cause such Copy or Extract so certified to be transmitted to the said Office of the Lord Treasurer's Remembrancer, who shall thereupon cause the same to be inrolled as of Record in his Office, and certify, either by himself or his sufficient Deputy, such Inrolment at the Foot or on the Back thereof, and if necessary, cause the same to be transmitted to the Office of the Clerk of the Pipe, who shall also cause the same, together with the Certificate of the Lord Treasurer's Remembrancer, or of his Deputy, to be inrolled as of Record in his Office; and such respective Inrolments as of Record in the said Offices of the Lord Treasurer's Remembrancer, and of the Clerk of the Pipe, shall be and be deemed as valid and effectual, and shall and may be applied and made use of in such and the like manner, for or towards the due Proceeding in any such Suit, Action or Process at Law, to all Intents, Constructions and Purposes whatsoever, as any Record of declared Account made before the passing of this Act in the said Offices; or either of them, according to the ancient Course and Practice of the Exchequer hath heretofore been deemed valid and effectual, or could or might be applied or made use of for or towards the due Proceeding in any such Suit, Action or Process at Law, as aforesaid. IX. And be it further enacted, That from and after the Tenth Day of October One thousand eight hundred and twenty one, whenever any Account shall have been declared before the Chancellor of the Exchequer, the Commissioners for auditing the -Public Accounts shall, as soon as conveniently may be after such to be the QuieDeclaration, cause a Certificate thereof to be made out, which tus of the Acshall contain the Date of such Declaration, the total Amount of countant.

1 & 2 GEO. IV.

K k

any

the

The Certificate of the Commissioners of

Audit of a declared Account,

« ZurückWeiter »