Accountant General's Records

This group is archivally complex comprising a large accumulation of records either originating in the Accountant General's Department at East India House and the India Office or deposited with that department. The following are the main categories of record:- 1) Accounting records arising from the commercial activities of the East India Company (including records of the purchase and sale of East India Company stock) 2) Accounts relating to the administration of India and Burma under both the East India Company and the Crown 3) Service records, salaries and pensions of EIC/India Office home establishment staff (also pensions paid to their dependents) 4) Leave, furlough pay and pensions of members of the Indian and Burma civil, military and naval services (also pensions paid to their dependents) 5) Estate papers and wills of persons dying in India or Burma and correspondence regarding the same 6) Records of the London offices of various Indian and Burma railway, irrigation and canal companies.

For other accounting and financial records in the IOR see especially the records of the Financial Department [IOR/L/F], India and Provincial Commercial and Financial Proceedings [IOR/P], Home Accounts [IOR/V/6/277-286] and Public Finance Serials [IOR/V/16] Indexes - A draft nominal and subject index to the IOR/L/AG list, compiled by the late S J McNally, is available for public consultation.

• East India Company
• India Office

Available for research unless otherwise stated

A Chief Accountant of Accountant General was regularly appointed by the East India Company from 1623-24 to take charge of their main books of account, the work having previously been carried out by one or two book-keepers. From the late 18th century onwards the Accountant General's responsibilities (and concomitantly the size of his staff) were gradually increased to include control of most of the Company's purely financial transactions in London (eg. private trade accounts, sales of Company's goods (to 1833), bills of exchange, Parliamentary accounts and estimates, bullion transactions, management of the Company's capital stock, payment of furlough pay and pensions of overseas staff etc.). In 1835 the Accountant General's Office was made subordinate to the Financial Secretary's Department which in turn was amalgamated with the Secretary's Department in 1836. The replacement of the East India Company by the India Office in 1858 saw a further increase in the Accountant General's duties - in 1860 he absorbed most of the functions of the old Cashier's Department - the Cashier had been responsible for the actual disbursement of salaries, pensions etc.(see IOR/L/AG/19,20,21) - at the same time the Accountant General was made responsible for routine Home Establishment business ie questions regarding India Office salaries, pensions, vacancies, promotions etc (see especially series IOR/L/AG/30). The Accountant General's Department after being reconstituted as the Accounts Branch of the Financial Department in 1872 again reverted to separate status in 1879. In 1909 it took over the duties of the Funds Department - the Funds Department was responsible both for the administration of Family Pension Funds (see series IOR/L/AG/23) and for the work of the Estates and Wills Branch and of the Official Agent to the Administrators General of India, i.e. the administration in the UK of the estates of persons dying in India and related territories (see the whole of series IOR/L/AG/34).