Treasury: Treasury Officers of Accounts (TOA, 2/TOA, and Unregistered Series) Records

T 292

1866-1997

This series consists of records of the Treasury Officers of Account, including material from its library of reference. It comprises minutes, papers and correspondence on a wide variety of subjects including appointments, procedures, banking, contracts, gifts of public property, financial questions arising out of amalgamation and reorganisation of government departments, relations with the Public Accounts Committee, parliamentary questions, and the responsibilities and duties of departmental accounting officers. There is also a set of Treasury Officers of Accounts reports for the period 1878-1938.

T 292/1-35 are arranged by former file reference; the reports at T 292/36-58 are arranged chronologically; the 2/TOA files from piece 59 are in former file reference order.

TOA, 2/TOA, and unreferenced

Public Record(s)

English

359 files and volumes

Open unless otherwise stated

from 1991 Treasury

Series is accruing

Treasury Officers of Accounts act as advisers to the Treasury and other Government departments on accounting and financial matters.

Treasury Officers of Account first appeared in 1872 to advise Government officials on the presentation of accounts, and the technical points of accounting and book-keeping. They formed a separate Treasury division, headed by the Treasury Officer of Accounts, who was usually a Third Treasury Secretary (later an Under-Secretary).

The Treasury Officers of Accounts are responsible for the form of public accounts and for dealings with departmental accounting officers and finance officers. Their duties include relations with the Public Accounts Committee, the Comptroller and Auditor General, and the National Audit Office. They are responsible for ensuring Public Accounts Committee rulings are properly carried out. An officer of the Division attends all meetings of the Public Accounts Committee at which evidence is taken from departmental accounting officers and answers to the Committee on behalf of the Treasury.

Treasury Officers of Accounts advise Treasury on financial aspects of draft bills, statutory instruments and other legislation, and are responsible for Government banking.