The Commissioners of Audit had responsibility from 1785 to 1866 for the

auditing An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon.” Auditing ...

of public accounts in the

United Kingdom The United Kingdom of Great Britain and Northern Ireland, commonly known as the United Kingdom (UK) or Britain, is a country in Europe, off the north-western coast of the continental mainland. It comprises England, Scotland, Wales and North ...

History

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 Letters patent ( la, litterae patentes) ( always in the plural) are a type of legal instrument in the form of a published written order issued by a monarch, president or other head of state, generally granting an office, right, monopoly, titl ...

, the other two were the

Comptrollers of Army Accounts Comptrollers of Army Accounts were British public officials first appointed on 10 June 1703, by the Lord High Treasurer, Lord Godolphin; there were two Comptrollers (assisted by a Secretary and eight clerks). Initially under the authority of the ...

, who served ''

ex officio An ''ex officio'' member is a member of a body (notably a board, committee, council) who is part of it by virtue of holding another office. The term '' ex officio'' is Latin, meaning literally 'from the office', and the sense intended is 'by right ...

''. (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.) In 1806 the Commission was reconstituted with ten commissioners (no longer incorporating the ''ex officio'' members). 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 Exchequer and Audit Departments Act 1866 is the UK Act of Parliament under which most of the revenue from taxation, and all other money payable to the Exchequer, must be paid into the Consolidated Fund. The act "established a cycle of account ...

, 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 An auditor general, also known in some countries as a comptroller general or comptroller and auditor general, is a senior civil servant charged with improving government accountability by auditing and reporting on the government's operations. Fre ...

. His office, the Exchequer and Audit Department, was reconstituted in 1984 as the National Audit Office.

List of commissioners

References

{{Reflist 1785 establishments in England 1866 disestablishments in England Auditing in the United Kingdom