Exchequer and Audit Department: White Files

AO 29

1834-1993

This series consists of 'White Files', which were compiled for the use of the Exchequer and Audit Department staff for purposes of reference. They typically contain decisions and information obtained from external sources as well as from the Department's own working files. They particularly concern auditing practice as regards contracts, stores and stocktaking.

This series was constructed from the then department's previous General and Accounts files in 1952, in order to rationalise and update them. Since then they have been continually augmented by the addition of later material.

The authorities, guide books and query books in AO 25 were gradually replaced by this central series of ''white files'' created in 1908 and reconstructed in 1951, in AO 29 , containing those acts and Treasury letters which could be used as precidents for audit. Each account was also supported by a series of section files (AO 30), containing current authorities and a guide to the audit. Continuous journals were gradually replaced by individual journals raised for each audit observation; formal questions about the account were addressed to the accounting officers by reference sheet, or semi-official letter for informal or discursive points.

Public Record(s)

English

• Commissioners of Audit, 1785-1866
• Exchequer and Audit Department, 1867-1984

621 file(s)

Open

In 1984-2008 National Audit Office

This series ended in the early 1990s, being superseded by the Policy and Audit Precedent series

No further accruals are expected

The authorities, guide books and query books (AO 25) were gradually replaced by the central series of white files created in 1908, (and reconstructed in 1951)(AO 29) containing those acts and Treasury letters which could be used as precedents for audit. Each account was also supported by a series of section files (AO 30) containing current authorities and a guide to the audit. The continuous journal was replaced by individual journals raised for each audit observation, and formal questions about the account were addressed to the accounting officer by reference sheet, or semi-official letter for informal or discursive points.