Exchequer and Audit Department: Registered Files

AO 27

1865-1970

This series comprises records dealing with policy and establishment functions of the Exchequer and Audit Department and with audit questions concerning selected departments.

It contains selected files of three types: files bearing plain four digit references, dating from the 1860s to the 1920s,"red" files (RFs) from the scheme operated from the 1920s to 1977, and various documents from the Post Office section, dating from 1876 to 1970, (journals, working folders, section files and indices).

The registered files of the Exchequer and Audit Department are divided into two main groups, those dealing with the policy and establishment functions of the department and those dealing with the actual audit. Since May 1977 the former group has been divided into various distinct categories, with each category having its own prefix for file numbers.

The files are generally specific to one topic and the categories are as follows: Administration (prefix ADM); Audit General (AG); Establishment (EXT); Fee Files (CA); Private Secretary's Files (PS); Training (TRG); Welfare (W); and White Files (WF). Audit general files are used for audit matters of general departmental concern not appropriate for audit divisions. White files are the central records used as the permanent source of precedents and authorities for audit policy and procedure. The other categories are self-explanatory. Except for fee files the numbering is according to subject matter and content. Prior to 9th May 1977 most of these files (excluding fee files, private secretary's files and white files) were contained under one generic type, known as a red file (RF). The file was numbered according to the year of its opening and its order within that year (e.g. RF 56/27 would be the 56th file opened in 1927). The red file system was introduced in the early 1920s; prior to this a straight four digit numeric code was used.

Public Record(s)

English

88 file(s)

Subject to 30 year closure