Records of the Auditors of the Imprest and successors

Accounts and administrative records of the auditors of the prests, commissioners for audit, Exchequer and Audit Department and the National Audit Office relating to the audit of the accounts of government departments and other publically accountable bodies.

By the provisions of the Exchequer and Audit Departments Act 1866 and subsequent acts, the departmental and other accounts rendered by the various Accounting Officers are examined by the Comptroller and Auditor General (C&AG) on behalf of the House of Commons. In addition, the C&AG examines the several accounts on behalf of the Treasury, to ascertain that particular expenditure requiring it received the appropriate Treasury authority. After examination, the accounts are certified by the C&AG as correct, subject to any observations in his reports on the accounts. As soon as the examination of the appropriation accounts of the votes is completed they are printed under the C&AG's direction, together with his reports, and forwarded to the Treasury for presentation to the House of Commons. Standing Orders of the House provide for the accounts and reports to be referred to the Public Accounts Committee, which may invite departmental accounting officers to attend its proceedings to give evidence on any accounting matter.

Successive series of declared accounts, 1536 to 1912, will be found in AO 1 , AO 2 , AO 20 and AO 22. Accounts and other documents subsidiary to these are in AO 3 and AO 19. Registers of accounts received, 1765-1868, are in AO 4. For the mid-nineteenth century there are also authorities of departmental expenditure in AO 21 and bankruptcy accounts in AO 18. The minutes of the commissioners of audit are in AO 6 and reports to the board are in AO 10. Records of Miscellanea are in AO 16, and of Absorbed Departments in AO 17. Reports and Letters are in AO 23. Enrolment books of important documents dating from 1563 are in AO 15, while later series of registers of papers received are in AO 5. Actual in-letters of the Comptroller General of the Exchequer are in AO 9. Series of entry books of out-letters will be found for the commissioners of audit in AO 7 and AO 8. Establishment records relating to these departments will be found in AO 11. Notes used by the Comptroller and Auditor General when attending meetings of the Public Accounts Committee are in AO 31. Reports to the Comptroller are in AO 26. Registered files of the Exchequer and Audit Department are in AO 27 and establishment records are in AO 28. Series of reference material maintained and used mainly by the staff of the Exchequer and Audit Department will be found in AO 24, AO 25, AO 29 and AO 30. Annual reports of the National Audit Office are in AO 32 and publicity records in AO 33. National Audit Office Management Board minutes and papers are in AO 36. Exchequer and Audit Department Senior Management Group minutes and papers are in AO 37. Divisions 1 to 10 files, White (Policy) files prefix are in AO 38 and Units A,B, C, D and E Audit Policy: Red (policy) files are in AO 39.

Topics

Government finances

Litigation

Debt