Series
HM Treasury: Public Services Sector: Expenditure Support Group: Accountancy, Finance...
Catalogue reference: T 465
What's it about?
T 465
The records in this series concern Treasury discussion in relation to the financing of the public sector and privatisation. Management accounting advice to expenditure groups is covered by these records. Also, the development of financial...
Full description and record details
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Reference (The unique identifier to the record described, used to order and refer to it)
- T 465
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Title (The name of the record)
- HM Treasury: Public Services Sector: Expenditure Support Group: Accountancy, Finance and Audit Division: records (PSA prefix)
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Date (When the record was created)
- 1979-1984
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Description (What the record is about)
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The records in this series concern Treasury discussion in relation to the financing of the public sector and privatisation.
Management accounting advice to expenditure groups is covered by these records. Also, the development of financial management and internal audit in government departments; fees and charges; ready reckoner for staff costs.
PSA prefix denoted 'Public Services Accounts'.
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Arrangement (Information about the filing sequence or logical order of the record)
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Records are arranged in prefix order and in chronological order.
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Held by (Who holds the record)
- The National Archives, Kew
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Former department reference (Former identifier given by the originating creator)
- PSA
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Legal status (A note as to whether the record being described is a Public Record or not)
- Public Record(s)
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Language (The language of the record)
- English
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Creator(s) (The creator of the record)
- Treasury, Public Services Sector, 1975-1983
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Physical description (The amount and form of the record)
- 238 file(s)
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Access conditions (Information on conditions that restrict or affect access to the record)
- Open unless otherwise stated
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Immediate source of acquisition (When and where the record was acquired from)
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From 2013 Treasury
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Accumulation dates (The dates the record was accumulated)
- 1982 to 1985
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Accruals (Indicates whether the archive expects to receive further records in future)
- Series is accruing.
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Selection and destruction information (Information about how the record was selected for archiving)
- Acquisition theme - 2.2.1.2 Management of the economy.
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Administrative / biographical background (Historical or biographical information about the creator of the record and the context of its creation)
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Accountancy, Finance and Auditing Division was created in 1982 under the Expenditure Support Group and both there under the Public Services Sector of HM Treasury. Its sibling Divisions under the Expenditure Support Group included: Operational Research Division; Public Services Economic Division; and the Statistics and Computing Services Division. In 1984, the Group title changed to Accountancy Advice.
Management accountancy is primarily concerned with presenting information on which cost conscious management decisions will be made. Government management accountants must decide, through analysis of the cost variances concerned, the precise amounts of funding necessary for expenditure in any particular area or function of government. They are also concerned with budgetary control (it is upon the figures which they supply that budgets are ultimately agreed) and standard costing (where products and services are costed on the basis of budgeted output).
Records of the Expenditure Support Group will have touched upon its lead responsibility for maintaining a framework for government accounting which makes clear how public sector resources are used. This will have included work on audit procedures; the application of accruals based budgeting procedures to the Public Expenditure Survey, planning for capital in-year control, and considering their application to parliamentary reporting; and also producing a timetable for the implementation of resource accounting and budgeting.
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Publication note(s) (A note of publications related to the record)
- Government accounts will have been published in Parliament
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Record URL
- https://beta.nationalarchives.gov.uk/catalogue/id/C13273186/
Catalogue hierarchy
This record is held at The National Archives, Kew
Within the department: T
Records created or inherited by HM Treasury
You are currently looking at the series: T 465
HM Treasury: Public Services Sector: Expenditure Support Group: Accountancy, Finance and Audit Division: records (PSA prefix)