The Commissioners of Audit had responsibility from 1785 to 1866 for the auditing of public accounts in the United Kingdom.
In 1785 a Commission for Auditing the Public Accounts was established by statute, replacing the Auditors of the Imprest. Its members, the Commissioners of Audit, were five in number: three were appointed by letters patent, the other two were the Comptrollers of Army Accounts, who served ex officio . (Comptrollers of Army Accounts had first been appointed in 1703, to audit the accounts of all Army regiments and paymasters; their office was later abolished, in 1835, whereupon their duties were taken over by the Commissioners of Audit.) [1]
In 1806 the Commission was reconstituted with ten commissioners (no longer incorporating the ex officio members). [2] Over ensuing decades the size of the Commission gradually decreased as departing members were not always replaced. Under the terms of the Exchequer and Audit Departments Act 1866, the offices of the Comptroller of the Exchequer and the Commissioners of Audit were merged and their duties vested in a new official: the Comptroller and Auditor General. [3] His office, the Exchequer and Audit Department, was reconstituted in 1984 as the National Audit Office.
From | To | Name | Notes |
---|---|---|---|
1785 | 1799 | Sir William Musgrave | |
1785 | 1806 | John Thomas Batt | |
1785 | 1805 | John Martin Leake | ex officio from 1794 |
1785 | 1802 | Sir John Dick | ex officio |
1785 | 1794 | William Molleson | ex officio |
1794 | 1799 | William Chamberlayne | |
1799 | 1802 | Reginald Pole Carew | |
1800 | 1806 | Sir Charles William Rouse Boughton | |
1802 | 1805 | John Erskine | ex officio |
1802 | 1806 | The Hon. Bartholomew Bouverie | |
1806 | 1821 | William Mackworth Praed (lawyer) | Chairman of the Commissioners, 1806-1821 |
1806 | 1818 | Francis Perceval Eliot | Previously an 'Additional Commissioner' 1805-1806 |
1806 | 1822 | Richard Dawkins | Previously an 'Additional Commissioner' 1805-1806 |
1806 | 1810 | Charles Moore | Previously an 'Additional Commissioner' 1805-1806 |
1806 | 1821 | John Sargent | |
1806 | 1819 | John Anstey | |
1806 | 1836 | John Whishaw | |
1806 | 1813 | Philip Deare | |
1806 | 1809 | Lewis Jenkins | |
1821 | 1827 | The Hon. Edward Richard Stewart | Chairman of the Commissioners, 1821-1827 |
1821 | 1823 | George Jenkinson | |
1821 | 1823 | Francis Seymour Larpent | (later reappointed as chairman) |
1821 | 1826 | John Thornton | |
1822 | 1849 | Henry Fownes Luttrell | |
1822 | 1835 | James Chapman | |
1824 | 1848 | Sir John Osborn | |
1826 | 1865 | Henry Arbuthnot | |
1827 | 1843 | Francis Seymour Larpent | Chairman of the Commissioners, 1827-1843 |
1835 | 1854 | Sir William Lewis Herries | Chairman of the Commissioners, 1843-1854 |
1836 | 1865 | Edward Romilly | Chairman of the Commissioners, 1854-1865 |
1843 | 1854 | Sir Alexander Cray Grant | |
1849 | 1860 | Charles Ross | |
1849 | 1867 | Richard Vaughan Davis | |
1854 | 1867 | William Leader Maberley | |
1865 | 1867 | Sir William Dunbar | Chairman of the Commissioners, 1865-1867; then appointed Comptroller and Auditor General |
1865 | 1867 | Charles Zachary Macaulay | |
1867 | 1867 | William George Anderson | Appointed Assistant Comptroller and Auditor General in 1867 |
A 'financial audit' is conducted to provide an opinion whether "financial statements" are stated in accordance with specified criteria. Normally, the criteria are international accounting standards, although auditors may conduct audits of financial statements prepared using the cash basis or some other basis of accounting appropriate for the organisation. In providing an opinion whether financial statements are fairly stated in accordance with accounting standards, the auditor gathers evidence to determine whether the statements contain material errors or other misstatements.
The Comptroller and Auditor General (C&AG) in the United Kingdom is the government official responsible for supervising the quality of public accounting and financial reporting. The C&AG is an officer of the House of Commons who is the head of the National Audit Office, the body that scrutinises central government expenditure.
In the civil service of the United Kingdom, Her Majesty’s Exchequer, or just the Exchequer, is the accounting process of central government and the government's current account in the Consolidated Fund. It can be found used in various financial documents including the latest departmental and agency annual accounts.
In many states with political systems derived from the Westminster system, a consolidated fund or consolidated revenue fund is the main bank account of the government. General taxation is taxation paid into the consolidated fund for general spending, as opposed to hypothecated taxes earmarked for specific purposes.
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Auditor of the Imprests was a profitable office of the Exchequer, responsible for auditing the accounts of officers of the English crown to whom money was issued for government expenditure, from 1559 to 1785.
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