880:
121:, where all the work was undertaken by the auditor's deputies. In the 1780s, the Commissioners for Examining the Public Accounts were not "able to discover ... any solid Advantage derived to the Public from the Examination given to ... by the Auditor of Imprests, and, for that Reason, we have suggested the Propriety of exempting them from his Jurisdiction, and the urgent Necessity of relieving the Nation from so heavy, and, to all Appearance, so unnecessary an Expense".
74:
frequently had large sums of money in hand, which they were able to invest until it needed to be spent. Thus a person no longer in office, but with a balance in hand had no incentive to pay it back in to the
Exchequer. Furthermore, an ancient statute (51 Hen. 3. c. 5) required that accounts should be cleared in order. This meant that work on auditing a later officer's account could not even begin until that of his predecessor had received its acquittance (Quietus).
153:, also known as Burke's Civil Establishment Act), the latter abolishing 134 sinecures in the Royal Household. The following year acts required balances to be deposited in the Bank of England. These officers were paid by fee and did their work by deputy, and a further 144 sinecures abolished. This movement ended with the abolition of the auditors of the imprests in 1785 and their replacement by five
53:
Prior to 1559 this duty was carried out sometimes by auditors specially appointed, at other times by the auditors of the land revenue, or by the auditor of the exchequer, an office established as early as 1314. But in 1559 an endeavour was made to systematize the auditing of the public accounts, by
73:
The system operation was defective. The auditors did not audit the actual expenditure of the departments administering the army and navy. Nor was there any mechanism for ensuring that accounts were presented and passed promptly. Indeed the system encouraged abuses. The officers accounting
44:
In this crucial role, the
Auditor of the Imprests held the responsibility of meticulously scrutinizing the financial transactions and played a pivotal role in ensuring transparency and accountability by overseeing the allocation of funds for government expenditure. The rigorous audit process
89:
The auditors were paid by fees. This made the offices extremely profitable. In 1703, the office had a salary of £300, but the fees were worth at least £700 more. Its value is demonstrated by the need to pay £7,000 compensation to
81:(Lord Holland from 1763), who had been Paymaster-General of Forces between 1757 and 1765 did not have his accounts audited until 1778, 23 years later, during which time he was estimated to have received £250,000 in interest.
533:
W. Funnell, 'The "Proper Trust of
Liberty": economical reform, the English constitution and the protections of accounting during the American War of Independence',
154:
150:
790:
514:
819:
708:
686:
869:
412:
854:
463:
91:
744:
668:
554:
438:
783:
899:
450:
70:. The auditors were responsible for seeing that these officers expended the money issued to them for the purposes intended.
757:
387:
102:
879:
45:
contributed significantly to maintaining the financial integrity of the
English government during this historical period.
962:
839:
834:
130:
106:
78:
829:
484:
983:
894:
776:
425:
399:
345:
142:
952:
251:
133:, the government came under great pressure to ensure that its revenue was properly spent, particularly curbing
215:
67:
864:
824:
265:
957:
941:
909:
63:
712:
690:
687:"The Lives of the Poets of Great Britain and Ireland (1753) Volume III / Cibber, Theophilus, 1703-1758"
538:
935:
930:
859:
137:
expenditure. This led to the passing in 1782 of an Act concerning the office of
Paymaster-General (
904:
849:
508:
844:
678:
299:
737:
649:
101:. During the 17th century reversionary grants of the office were sometimes made. However
761:
609:
238:
98:
17:
977:
503:
754:
914:
572:
947:
134:
41:
crown to whom money was issued for government expenditure, from 1559 to 1785.
479:
The ancient
Exchequer of England; the Treasury; and origin of the present ...
800:
146:
138:
34:
118:
667:(Cambridge University Press for History of Parliament Trust), pp. 236-9
507:
637:
617:
97:
Until the end of the 17th century, auditors were appointed for life by
38:
768:
567:
Roland Thorne, ‘Stuart, John, first marquess of Bute (1744–1814)’,
553:(Cambridge University Press for History of Parliament Trust), 236.
62:
Substantial sums of money had to be issued to officers such as the
612:, 'The Price of Crown Land at the Turn of the Sixteenth Century',
772:
571:(Oxford University Press, Sept 2004; online edn, Jan 2008)
37:, responsible for auditing the accounts of officers of the
491:(List and Index Society, Special Series 18, 1983), 135–39.
632:, Vol. 20, No. 6, (Jun., 1905), p. 164 (citing Stow's
616:, New Series, Vol. 20, No. 2, (Aug., 1967), p.231n.
563:
561:
109:, though in practice, it amounted to the same thing.
923:
887:
807:
683:
The Lives of the Poets of Great
Britain and Ireland
585:The Growth of the British Civil Service 1780-1939
54:the appointment of two auditors of the imprests.
709:"The Tatler, Volume 1, 1899 / Aitken, George A"
155:Commissioners for Auditing the Public Accounts
105:and most subsequent auditors only held office
784:
8:
518:(11th ed.). Cambridge University Press.
151:Civil List and Secret Service Money Act 1782
791:
777:
769:
27:Office of the English Exchequer, 1559–1785
529:
527:
525:
164:
820:Auditor of the Receipt of the Exchequer
569:Oxford Dictionary of National Biography
495:
94:when the office was abolished in 1784.
870:Teller of the Receipt of the Exchequer
587:(London: Frank Cass and Co.1965), p.37
7:
855:Comptroller General of the Exchequer
628:L. H. Holt, 'Ben Jonson's Volpone'
145:) and a Civil Establishments Act (
25:
598:The English Administrative System
878:
734:The Environs of London: volume 1
665:The House of Commons, 1690-1715
651:Victoria County History, Surrey
551:The House of Commons, 1690-1715
33:was a profitable office of the
900:Exchequer Bill Loan Commission
464:John Stuart, Lord Mount Stuart
451:Lewis Watson, 1st Baron Sondes
92:John Stuart, Lord Mount Stuart
68:Paymaster-General of HM Forces
1:
963:Taxation in medieval England
840:Chief Baron of the Exchequer
835:Chamberlain of the Exchequer
755:North American Studies Group
131:American War of Independence
830:Chancellor of the Exchequer
288:George Bingley (died 1656)
1000:
895:Court of Exchequer Chamber
583:Funnell, citing E. Cohen,
143:Paymaster General Act 1782
117:By 1745, the office was a
953:Red Book of the Exchequer
876:
760:February 4, 2008, at the
509:"Audit and Auditor"
489:Officers of the Exchequer
477:Francis Sheppard Thomas,
449:
447:
437:
434:
424:
421:
411:
409:
386:
384:
333:
331:
298:
295:
287:
284:
276:
274:
250:
247:
236:
234:
214:
212:
204:
202:
194:
192:
277:John Worfield (to 1643)
815:Auditor of the imprests
614:Economic History Review
549:David W Hayton et al.,
515:Encyclopædia Britannica
85:Remuneration and tenure
31:Auditor of the Imprests
18:Auditor of the Imprests
825:Baron of the Exchequer
663:David W Hayton et al.
958:Stop of the Exchequer
942:Dialogus de Scaccario
910:Exchequer of the Jews
638:subscription required
630:Modern Language Notes
618:subscription required
64:Treasurer of the Navy
936:Exchequer of Chester
367:Sir Richard Langley
77:The result was that
931:Exchequer Standards
865:King's Remembrancer
860:Lord High Treasurer
573:accessed 5 May 2008
905:Exchequer of Pleas
850:Clerk of the Pells
600:1780-1870 pp.125-8
535:Accounting History
252:Sir Richard Sutton
227:Charles Wednester
205:William Dodington
984:Exchequer offices
971:
970:
845:Clerk of the Pipe
706:, Volume 1, 1899
679:Theophilus Cibber
469:
468:
400:Arthur Mainwaring
346:Francis Godolphin
300:Bartholomew Beale
16:(Redirected from
991:
882:
793:
786:
779:
770:
764:
752:
746:
741:Survey of London
730:
724:
723:
721:
720:
711:. Archived from
701:
699:
698:
689:. Archived from
676:
670:
661:
655:
647:
641:
626:
620:
607:
601:
594:
588:
581:
575:
565:
556:
547:
541:
537:, February 2008
531:
520:
519:
511:
500:
439:William Aislabie
165:
161:List of auditors
21:
999:
998:
994:
993:
992:
990:
989:
988:
974:
973:
972:
967:
919:
883:
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803:
797:
767:
762:Wayback Machine
753:
749:
731:
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707:
696:
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662:
658:
648:
644:
627:
623:
608:
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596:Chester (1981)
595:
591:
582:
578:
566:
559:
548:
544:
532:
523:
502:
501:
497:
474:
163:
127:
115:
107:during pleasure
87:
60:
51:
28:
23:
22:
15:
12:
11:
5:
997:
995:
987:
986:
976:
975:
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968:
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945:
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781:
773:
766:
765:
747:
725:
671:
656:
642:
621:
610:R.B. Outhwaite
602:
589:
576:
557:
542:
521:
506:, ed. (1911).
504:Chisholm, Hugh
494:
493:
492:
482:
473:
470:
467:
466:
461:
458:
454:
453:
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446:
442:
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436:
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429:
428:
426:William Benson
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397:
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391:
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385:
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369:
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365:
363:
359:
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357:Roger Twisden
355:
353:
349:
348:
343:
340:
336:
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334:Brook Bridges
332:
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325:
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297:
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239:Francis Gofton
235:
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211:
207:
206:
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197:
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190:John Coddenham
188:
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162:
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126:
123:
114:
111:
99:letters patent
86:
83:
59:
56:
50:
47:
26:
24:
14:
13:
10:
9:
6:
4:
3:
2:
996:
985:
982:
981:
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964:
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959:
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916:
913:
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868:
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851:
848:
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836:
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831:
828:
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810:
806:
802:
794:
789:
787:
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780:
775:
774:
771:
763:
759:
756:
751:
748:
745:
742:
738:
735:
729:
726:
715:on 2007-10-18
714:
710:
705:
693:on 2011-09-29
692:
688:
684:
680:
675:
672:
669:
666:
660:
657:
654:
652:
646:
643:
639:
636:from 1604-5)
635:
631:
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619:
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611:
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603:
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586:
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431:
430:
427:
418:
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406:
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401:
398:
396:
393:
392:
389:
388:Edward Harley
381:
380:
376:
374:
371:
370:
366:
364:
361:
360:
356:
354:
351:
350:
347:
344:
341:
338:
337:
328:
327:
324:Robert Wilde
323:
320:
317:
316:
312:
309:
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301:
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271:
270:
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266:Ralph Freeman
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149:. c. 82; the
148:
144:
141:. c. 81; the
140:
136:
132:
124:
122:
120:
112:
110:
108:
104:
103:Edward Harley
100:
95:
93:
84:
82:
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71:
69:
65:
57:
55:
48:
46:
42:
40:
36:
32:
19:
940:
814:
750:
740:
733:
728:
717:. Retrieved
713:the original
703:
695:. Retrieved
691:the original
682:
674:
664:
659:
650:
645:
633:
629:
624:
613:
605:
597:
592:
584:
579:
568:
550:
545:
534:
513:
498:
488:
485:J. C. Sainty
481:(1848), 124.
478:
413:Thomas Foley
402:(died 1712)
377:Thomas Done
302:(died 1674)
216:John Conyers
177:In reversion
171:In reversion
128:
116:
96:
88:
76:
72:
61:
52:
43:
30:
29:
915:Pell Office
732:D. Lysons,
195:John Hamby
129:During the
948:Pipe rolls
719:2008-05-03
704:The Tatler
697:2008-05-03
653:III (1911)
472:References
313:John Wood
135:Civil list
49:Foundation
888:Divisions
801:Exchequer
487:(comp.),
147:22 Geo. 3
139:22 Geo. 3
125:Abolition
79:Henry Fox
35:Exchequer
978:Category
808:Officers
799:English
758:Archived
352:1674 Sep
339:1674 May
119:sinecure
113:Sinecure
66:and the
736:(1792)
634:Annales
39:English
924:Other
460:1781
457:1781
445:1754
435:1720
432:1737
422:1717
419:1735
407:1713
394:1705
382:1703
372:1677
362:1675
342:1672
329:1672
321:1643
318:1670
310:1640
307:1660
296:1641
293:1650
285:1632
282:1634
272:1632
264:Sir
261:1621
258:1628
248:1600
245:1604
237:Sir
232:1597
222:1595
210:1573
200:1570
185:1560
180:Two
168:Date
58:Work
743:39
174:One
980::
739:;
702:;
681:,
560:^
524:^
512:.
157:.
792:e
785:t
778:v
722:.
700:.
640:.
540:.
20:)
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