Exchequer and Audit Department and successors: Divisions 1 to 10 files; White (Policy)...

The AG prefix files consists of Audit General business covering policy issues relating to the audit of government departments and value for money from taxpayers' payments from the services they provide.

The files are arranged in file prefix and chronological order.

• Exchequer and Audit Department, 1867-1984
• National Audit Office, 1984-1984

From 2018 National Audit Office

The records were originally created by the Exchequer and Audit Department. As AG was a policy prefix it was most likely created by the First Division whereby other Divisions would all contribute into it with their own particular expertise on policy areas relating to audit services. The Comptroller and Auditor General was responsible for controlling receipts into and issues from the Consolidated and National Loans Funds. His officers examined the accounts of government departments and certain public bodies and international organisations. The Comptroller and Auditor General reported directly to Parliament.

In 1977, there were originally 10 Divisions in the Exchequer and Audit Department. These were:

First Division: Administration; departmental estimates and accounts; establishments and training; Comptroller function; audit information services; European Economic Community questions; preparation of government accounts for publication; computers

The remaining nine divisions comprised the actual Audit Divisions.

Second Division: Defence related expenditure; including industrial pay, sea systems, Navy, Army and Air store accounts; roads and surface transport; various toll bridge accounts

Third Division : Defence Appropriation accounts; administrative expenses; cash accounts (Navy, Army, Air); Barrack Office accounts and accommodation stores (Army); Defence lands repayment and recovery procedures (Navy, Army and Air); Service pay, pensions; contract bills and accounts; Contracts for tanks and vehicles, weapons, ammunition stores, and provisions for the services; Royal Ordnance factories; Service Museums; Royal Hospital; Chelsea and Greenwich Hospital.

Fourth Division: Customs and Excise; and Inland Revenue; Scottish Education Department and associated grant-aided bodies; Department of Education and Science and associated bodies (excluding Trustee museums and galleries); universities and colleges.

Fifth Division: Home Office, police, prisons, courts,; Northern Ireland Office; Departments of Trade and Prices and Consumer Protection; National Oil accounts; industrial research and development contracts; shipping services; Tourist Boards

Sixth Division: Property Services Agency; Civil and Defence Accommodation Services; Ordnance Survey; Civil Service Department; Department of the Environment; Welsh Office; New Towns and Housing; Rate Support Grants; Civil Service salaries and wages; Civil superannuation; Stationery Office; Broadcasting; Royal Mint; National Debt Office; Trustee Museums and galleries in London; British Library Board.

Seventh Division: UK Atomic Energy Authority; Agriculture Fisheries and Food; Intervention Board; Crown Estate Office; Scottish Office; Forestry Commission; Department of Employment; Manpower Services Commission; Health and Safety Commission.

Eight Division: Ministry of Defence; Procurement Executive; contracts for Air systems, guided weapons and electronics and civil aircraft; MoD research and development establishments; contractors accounts; of Government owned stores; Department for National Savings; Contingencies Fund.

Ninth Division: National Health Service; Social Security.

Tenth Division: Foreign and Commonwealth Services; Diplomatic Service; Overseas Aid; Overseas pensions and superannuation; British Council; Houses of Parliament; Public Trustee; Church Commissioners; Charity Commission; Commonwealth bodies; United Nations; Educational, Scientific and Cultural organisations; Inter-Governmental Maritime Consultative Organisation; World Meteorological Organisation; North Atlantic Ocean Stations; General Agreement on Tariffs and Trade; Western European Union (Assembly) ; Food and Agriculture Organisation of the United Nations; Crown Agents.

In 1983, the National Audit Office (NAO) was created and replaced the Exchequer and Audit Department carrying out the same function. The AG prefix files continued to be used by the NAO until 1990. NAO originally had 21 Divisions listed as follows: Establishment and Accounts Division; Planning and Policy Division; Audit Guidance Division; Central Studies Division; Computer Division; Manpower, Pay and Pensions Division; Defence Division A (Navy and Army); Defence Division B (RAF, MOD Appropriation Accounts); Overseas Services Division; Agriculture and Employment Division; Industry and Trade Division; Nationalised Industries Division; Environment and Wales Division; Law, Order and Central Division; Education Science and Arts Division; Health Division; Social Security Division; Revenue Division; Property Services Agency Division; Scottish Division; International Division.