A history of british national audit the pursuit of accountability

A History of British National Audit A History of British National Audit The Pursuit of Accountability David Dewar Warwick Funnell Great Clarendon Street, Oxford, OX2 6DP, United Kingdom Oxford University Press is a department of the University of Oxford It furthers the University’s objective of excellence in research, scholarship, and education by publishing worldwide Oxford is a registered trade mark of Oxford University Press in the UK and in certain other countries © David Dewar and Warwick Funnell 2017 The moral rights of the authors have been asserted First Edition published in 2017 Impression: All rights reserved No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, without the prior permission in writing of Oxford University Press, or as expressly permitted by law, by licence or under terms agreed with the appropriate reprographics rights organization Enquiries concerning reproduction outside the scope of the above should be sent to the Rights Department, Oxford University Press, at the address above You must not circulate this work in any other form and you must impose this same condition on any acquirer Published in the United States of America by Oxford University Press 198 Madison Avenue, New York, NY 10016, United States of America British Library Cataloguing in Publication Data Data available Library of Congress Control Number: 2016942457 ISBN 978–0–19–879031–0 Printed in Great Britain by Clays Ltd, St Ives plc ‘People will not look forward to posterity who never look backward to their ancestors.’ Edmund Burke, Reflections on the Revolution in France (1790) Foreword by Sir Amyas Morse, KCB Comptroller and Auditor General National Audit Office Living in a modern democracy it is easy to take for granted that the Executive will keep proper records of how it has used the resources at its disposal and be accountable to Parliament for the way it conducts its business But as the meticulous research by the authors of this book shows, instilling effective financial control and accountability for the use of public funds and the proper conduct of public business has been an incremental process that has taken centuries My predecessors in this office and its forerunners, supported by enlightened parliamentarians, have been key players in promoting financial accountability for government spending and the need for it to be audited independently on behalf of Parliament The scope of that audit has developed over the years from a focus on the presentation and accuracy of accounts to ensuring that funds are spent only for purposes approved by Parliament and that resources have been used efficiently, effectively, and with economy As a result, the National Audit Office and its predecessors have long played a vital role supporting Parliament to hold government to account for the value for money of public spending and the services it delivers While this is the Office’s ultimate purpose, it also aims to use its work to help the organizations it audits to improve performance and service delivery The significant financial constraints that departments face today requires them to recognize that short-term cost-cutting measures will not be enough Fundamental changes will be needed requiring departments to identify and implement new ways of delivering their objectives with a permanently lower cost base Responses to this challenge are likely to include service transformation, digitization, further use of private and third sector providers, and more integration of services at a local level While there have been some positive developments in terms of the civil service acquiring and developing the skills and capabilities required to make these complex changes and protect public value, they not yet match the scale of the challenge The weaknesses we still see in the public sector—services delivered in silos, short-term decision making, and a lack of organizational learning from experience—are all ones that would be familiar to many of my predecessors Foreword Complementing our existing charges of helping Parliament hold government to account, and helping to drive improvement in public services, our new roles relating to the audit of local public bodies under the Local Audit and Accountability Act 2014 substantially increase the breadth of our work These responsibilities mark a significant extension in the reach of our work, enabling us to take an end-to-end view from national policy through to local delivery and the effect on citizens At the heart of the National Audit Office are the expertise and passion of the people who work there, who are engaged on tasks that are challenging and satisfying and continue to reflect individual initiative I, like my predecessors, am indebted to them for their dedication and hard work in the service of the public viii Table of Contents A Sense of History Medieval Beginnings Advance and Retreat in the Financial Supremacy of Parliament 32 The Commissioners and Board of Audit 51 Early Victorian Reform 80 The 1866 Audit Act and the Modern State 106 Audit, Accountability, and the Impact of the Two World Wars 139 Post-War Strengths and Challenges 177 Audit in the Time of the New Public Management 196 10 The National Audit Office 230 11 Recurring Themes and Continuing Change 261 Appendices 275 276 277 279 279 283 289 Appendix Comptrollers and Auditors General Appendix Exchequer Tallies: ‘Preposterous Sticks’ Bibliography Primary Sources Secondary Sources Index Index The following abbreviations are used in the index: C&AG, Comptroller and Auditor General; E&AD, Exchequer and Audit Department; NAO, National Audit Office; PAC, Public Accounts Committee Aaron of Lincoln 24 AC&A see Assistant Comptroller and Auditor academy trusts 271, 272 access, rights of 183–6, 266–7 C&AG 233–4, 235–6, 246, 247 National Audit Act 1983 240–2 Sharman Report 243 Accountability to Parliament for Taxpayers’ Money 272 Accountant General of the Admiralty 85 Accounting Officers 263 Audit Act 1866 113–15 clarifying and strengthening accountabilities 270–1, 272 E&AD review 248 Exchequer and Audit Departments Act 1921 156 interwar period 146–53, 154 and NAO, relationship between 270 National Audit Act 1983 241, 242 New Public Management further developments 219 Next Steps programme 216 reform of the E&AD 205n25, 206, 207–8 post-war period 179 audit relationships 187, 188 emerging concerns 190, 191 reporting practices 245 Second World War 168, 171 accounting practices 115–18 Accounts Commission 249 accrual accounting 161–5, 249–51 Act of Settlement 1701 Admiralty see Navy Advisory Committee on Public Appointments 255 Air Ministry 151 Aldred, Keith 219 amercements 23 American Civil War 65–6 American War of Independence 2, 3, 53, 55, 56, 57 Ancient Greece Anderson, William 99, 119, 124–5, 126 Audit Act 1866 100, 106, 124 Anguish, Thomas 61n46 Anson, John 207n28 Anti-Corn Law League 99 anti-Semitism 24 appropriation 4–5, 261–2 Accounting Officers 115, 263 Audit Acts 1832 85, 87, 91 1846 89, 91 1851 91 1866 110, 111, 116, 117, 164 Exchequer and Audit Departments Act 1921 157 First World War 139, 140 introduction 33–5 PAC 104 post-war period 195 Select Committee on Public Monies 95, 96 welfare state 133 Appropriation Act 154 Aristotle 1n1 arm’s-length limited companies 271 Army Accounting Officers 114 accrual accounting 161–3, 249–50 Audit Act 1846 87–8, 89 1866 111–12, 115, 138 Commissioners for Examining the Public Accounts 62 commissions, purchase of 53 early Victorian reforms 92 First World War 141, 143, 144 Prince of Wales’ Own Civil Service Rifles 132 Second World War 169–70 Index Army (cont.) Select Committee on Public Monies 95 stores accounting 128, 131 value-for-money audits 128, 131 Army and Navy Audit Act 1889 156, 158, 161 Army Council 163 Arnold, Bishop of Lincoln 12 Arthur Andersen 219 Arthur Young McClelland Moore 219 Arts Council 185–6 assarts 24 assays 26–7 Assistant Auditors General (AAGs) 238 Assistant Comptroller and Auditor (AC&A) abolition of post 150 Anderson 124–5, 126 Gibson 132 Kempe 132 Macaulay 123–4 Mills 126 Richmond 131 Ryan 126 Wilkins 149–50 Athens Atomic Energy Authority 183 Attlee, Clement 126 Audit Act 1832 82–7, 99, 127, 128, 262 Audit Act 1846 87–91 Audit Act 1851 87, 91 Audit Act 1866 5, 78, 80, 91n55, 100, 103–4, 106–7, 137–8, 177 Accounting Officers 113–15, 263 accrual accounting 251 Anderson 100n110 appropriation 164, 262 Assistant Comptroller and Auditor and C&AG posts 123–4 and Audit Act 1921 156 audit remit 265 C&AGs 93n72 independence 108–12 open-ended period of service 252 and the Treasury 222 colonial audit 136 early challenges accounting practices 115–18 staffing and asserting independence 118–22 need for update 230 rights of access and inspection 183, 266 Select Committee on Public Monies 94 Treasury 6, 269 value for money 127 welfare state 133 Audit Act 1921 118n28, 177 Accounting Officers 263 accrual accounting 251 290 appointment of professionally qualified audit staff 158–60 Assistant Comptroller and Auditor post 123n47, 149 key reforms 156–8 need for update 230 restoring financial control 154 staffing 119n29 stores accounting 128 test audit 165, 166 Treasury powers to direct the C&AG 239 Audit Act 1983 see National Audit Act 1983 Audit Commission 227, 231, 248, 249 Audit Committee of the Welsh Assembly 249 Audit House 189 Auditing Practices Committee 220 Audit Office 131–2 Auditor for America 55 Auditor General Act 1977 (Canada) 237 Auditor General for Scotland 249 Auditor General for Wales 249 Auditor General of Accounts in the Peninsula 42 Auditor of the Exchequer 39, 42 Auditor of the Excise 42 Auditor of the Receipt 17, 54, 93n72 Auditors of the Imprests 40–2, 50 abolition of posts 67 Burke on 42, 58 and Commissioners for Examining the Public Accounts 61, 62, 65, 67 economical reform 58 independence 263–4 replacement by Commissioners of Audit 67, 68, 69 sinecure 54 Auditors of the Land Revenue 39, 42, 50 Audit Scotland 249 Australia 217, 222, 237 Austria 169 Bacon, Sir Francis 25 Baldwin, Sir Peter 207n28 Baldwin, Stanley 147n20 Baldwin Council 147 Bancroft, Sir Ian 210n33 Bank of England 41, 64, 102 Bardi family 28 Baring, Sir Francis 4, 92, 94, 96n84 Barnett, Joel 208 Barons of the Exchequer 11, 12, 30 accountability of sheriffs 19, 20 course of the Exchequer 14, 16, 17 Battle of the Medway (1667) 47 BBC 180, 243, 266–7 Beachcroft, Samuel 60n46 Bell, John 16 Index Benn, Anthony Wedgewood 151, 152 Bennett, Arnold 149 Bentham, Jeremy 88 Bichard, Lord 256 Billett, Paul 207n28 Bill of Rights Blackstone, W 52, 54 blanching 26 Bloodhound guided missile contracts 182 Blue Streak guided missile system 183 Board of Account 117 Board of Admiralty 45 Board of Audit 68–73, 78 Audit Acts 1832 85, 86–7 1846 89–90 1851 91 1866 100, 107, 124 consolidation of audit 73–5 Dunbar 123 early Victorian reforms 80–1, 92 Audit Act 1832 86–7 Audit Act 1851 91 Audit Act 1866 100 delays in audit reform 101–2 Exchequer and Audit Departments Act 1866 103 Gladstone’s ‘sacred mission’ 100 Select Committee on Public Monies 95, 96 independence 105, 108, 109, 264 Macaulay 124 remit 265 staff transferred to the E&AD 119 and Treasury, relationship between 121, 270 Board of Education 75 Board of Health 75 Board of Trade 27, 134–5 Bourn, Sir John 10, 216, 251, 252, 254 bovate 10n9 Bowsher, Charles 244n15 Bowyer, Sir Charles 92n65 Bowyer, Sir George 102 Boxer rebellion 127 Boyd-Carpenter, John 187 Bradbury, Sir John 147n18 Bradbury Report 147 bribery 16, 21, 46 Bridges, Sir Edward 151, 178 Bristol Siddeley Engines 182 British Empire 42 Brittan, Leon 232 Brown, Thomas 17 Budget and Accounting Act 1921 (USA) 147 Budget Responsibility and National Audit Acts 2011 254, 255–7 2014 264 Burke, Edmund 273 Auditors of the Imprests 42, 58 Commissioners for Examining the Public Accounts 60, 63, 64 on corruption 56 economical reform 57–8, 59, 98 influence on Trevelyan 88 liberty on service of the public 5–6 sinecures and patronage 55–6, 57 on taxation 23 Burr, Tim 254, 255 Butler, James 83 Buxton, S 97–8n93 C&AG see Comptroller and Auditor General Cabinet Office central government reorganization 201, 202 Central Policy Review Staff 202, 203 Financial Management Initiative 214 ‘following public money’ 247 Next Steps programme 215–16 vetting of departmental proposals by Treasury 147n19 Caen Calculator 14 Campbell-Bannerman, Sir Henry 222 Canada 168, 217, 237 Carelton, Sir Guy 60n46 Carey, Sir Peter 151–2 carucage 10, 23 Central Office of Information 216, 219 Central Policy Review Staff (CPRS) 202–3 Central Statistical Office 216 Certificates of Urgency 140 certification audits Audit Act 1866 127 developments 258 E&AD’s relationship with departments 269 New Public Management 228 further developments 218 Next Steps programme 216 reform of the E&AD 208, 210 PAC and Parliament, relationship between 268 post-war period 177, 180, 190, 191 rights of access and inspection 183 Second World War 167 test audits 145, 165 Treasury 111, 269 welfare state 133, 138 world wars 175–6 Chamberlains (Treasury) 54 Chancellor of the Exchequer Auditors of the Imprests 40 Gladstone’s ‘sacred mission’ 98 in nineteenth-century Britain 77 origins of the post 16 291 Index Chancellor of the Exchequer (cont.) rolls 17 Charles I 42–3, 44n13 Charles II 41n9, 43–4, 44n13, 63 Charnels, John 34 Chartered Institute of Public Finance and Accountancy (CIPFA) 160, 220 Cheetham, John 207n28, 220 Chief Cashier of the Bank of England 41 Childers, Mr 106 Cholmondeley, Earl of 55 Chorley, Lord Roger 207n28 Church medieval period 28 sheriffs 22 and state, interweaving of 12–13 Churchill, Sir Winston 126 City of London College 160 Civil Establishments Act 1782 53, 64 Civil List 51–3, 56, 58, 262 Commissioners for Examining the Public Accounts 61, 62, 64 civil service Audit Act 1866 115, 118, 137 beginnings 57, 65 E&AD 118 early Victorian reforms 88 Fisher on 149 interwar period 153 National Audit Act 1983 235, 238 New Public Management 197 Financial Management Initiative 214, 215 Fulton Committee 197–201 new management techniques 203 Raynerism 211–12 nineteenth-century Britain 75–8 Northcote-Trevelyan report 75–6, 77, 119, 197 post-war period 178, 189 recruitment 119 ‘Reorganisation of Central Government’ White Paper 202 Ryan 126 Thatcher’s views 210 trade unions 199 Treasury access to higher positions in 121n37 Civil Service College 198 Civil Service Department 198, 206, 207, 248 Civil Service Inquiry Commission 77n115 Civil War 42 Clementi, Sir David 267, 272 Clerk, Sir George 86 Clerk of the Acts to the Navy Board 45–7 Clerk of the Estreats 26 Clerk of the Nichils 25 Clerk of the Pells 54, 55, 93n72 292 Clerk of the Pipe 25 Clive, Lord 63 Cobden, Richard 96n84, 99, 103–4 Cockburn, Admiral Sir George 86 Code of Audit Practice 248 Cofferer of the Household 54 Cohen, E 57 coinage 26–7 Colleton, Sir Peter 49 colonial audit 135–6 Colonial Office 115, 136 Combined Code on Corporate Governance 252 Comet 183 Commissariat accounts 91–2 Commissioners for Auditing the Accounts of Ireland 42 Commissioners for Auditing the Public Accounts 39, 42 Commissioners for Colonial Accounts 42, 136 Commissioners for Examining the Public Accounts (1780–5) 42, 56, 59–67, 78, 263 Commissioners for West India Accounts 42, 135–6 Commissioners of Audit Audit Act 1846 89, 90 colonial audit 136 consolidation of audit 73 early Victorian reform 80–1 independence 264 remit 265 Select Committee on Public Monies 97 Treasury’s dominance over the 235, 270 Commissioners of Public Accounts (1690) 49, 50 Commissioners of Woods, Forests, and Land Revenues 91 Commission of Public Accounts 116 Committee of Accounts (1667) 47–9, 50 Committee of Public Revenue 41n9 Committee on National Expenditure (1902) 109, 110, 131 Committee on Public Expenditure (1810) 41, 69, 71–4, 98n102 Commonwealth 43 Commonwealth Auditors General 220 Companies Acts 241, 243 competition 247–9 Comptroller and Auditor General (C&AG) Accountability to Parliament for Taxpayers’ Money 272 Accounting Officers 114, 115, 148, 150 accrual accounting and resource accounts 161, 163, 164, 250–1 appointment 233–4 Audit Act 1866 5, 107, 137–8 Index accounting practices 115, 117–18 independence 108–12 rights of access and inspection 266 staffing and asserting independence 118, 119–22 Budget Responsibility and National Audit Act 2011 255–7 clarifying and strengthening accountabilities 272 colonial audit 136 competition and contracting out 248 corporate governance 252–5, 257 delays in audit reform 102 and departments, relationship between 246 devolution 249 E&AD reform 206, 207, 209, 210 environmental auditing 244 Exchequer and Audit Departments Act 1921 119n29, 156–8 expenses 251–2 First World War 140n1, 141, 143, 145–6 focus of reports 138 ‘following public money’ 246, 247 full title 17 independence 6, 104, 118, 222–3, 224, 225, 233, 253–4, 261, 264 Audit Act 1866 108–12 Budget Responsibility and National Audit Act 2011 257 National Audit Act 1983 235 initiating reform 231, 232–3 interwar period Accounting Officers, appointment of 148, 150 restoring financial control 152–4, 155 knighthoods 132 list of 276 MPs’ expenses 136, 137 and NAO, relationship between 256–7 National Audit Act 1983 230, 234–8 maintaining and extending audit access 240–2 Treasury response to 239 New Public Management 196, 228–9 Fulton Report 200–1 further developments 221–2 new management techniques 204 Next Steps programme 216 and the Treasury 222–7 open-ended versus fixed-term appointment 252 origins of the post 16, 17, 93 and PAC, relationship between and Parliament, relationship between 268 performance (2014–15) 257 post-war period 177, 178–81, 195 audit relationships 187, 188 emerging concerns 189, 190, 193, 194 rights of access and inspection 183–4, 185–6 value-for-money examinations 181, 182, 183 predecessors to post 44 ‘public watchdog’ role 251 Raynerism 213 remit 265 reporting practices 245 responsibilities 230, 231 rights of access and inspection 233–4, 235–6, 246, 247, 266, 267 post-war period 183–4, 185–6 Sharman Report 243 Second World War 175 audit of contracts for supplies and services 170–5 audit of expenditure overseas 167–70 threats to effective audit 165–7 Sharman Report 243–4 and Treasury, relationship between 269 value-for-money audits 127, 128, 129–31, 263 venison payment 10 welfare state 133–4, 135 see also Bourn, Sir John; Burr, Tim; Downey, Sir Gordon; Dunbar, Sir William; Fraser, Sir Bruce; Gibson, Sir Henry; Henley, Sir Douglas; Kempe, Sir John; Mills, Sir Richard; Morse, Sir Amyas; Pitblado, Sir David; Ramsay, Sir Malcolm; Richmond, D C.; Ryan, Sir Charles; Tribe, Sir Frank Comptroller General of the Exchequer development of the office 17 Dunbar 123 early Victorian reforms 93n72 Gladstone’s wish to abolish the office 93 Monteagle 93, 94 origins of the post 16, 100 Comptroller of Army Accounts 42, 70, 73 Comptroller of the Navy 85 Comptroller of the Pipe 25 Comptrollership of the Exchequer 102 Concorde 183 Confederation of British Industry (CBI) 247 confidentiality 247 Conservative Party/governments audit reform 231 central government reorganization 201, 203 E&AD reform 210 early Victorian reform 81 New Public Management 224 see also Thatcher government Consolidated Fund 67, 109 Consultative Council of Accountancy Bodies 220 293 Index Contact Committee of European Auditors 220 contracting out 247–9 contracts First World War 142–5 post-war period 181–2 Second World War 170–5 Coopers and Lybrand 207 Corn Laws, repeal of the 81, 99 corporate governance 264 NAO 251–5 Corporate Governance in Central Government Departments 252–3 corpus comitatus 20 corruption American War of Independence 56 Commissioners for Examining the Public Accounts 65 economical reform 58 medieval times 16 Pepys 46, 48 sheriffs 21, 22 sinecures and patronage 57 cost-plus-percentage profit contracts First World War 142–3, 144–5 post-war period 181–2 Second World War 171 council houses, sale of 219 Council of British Industry 267 course of the Exchequer 13–17, 27 Court of Augmentations 38 Court of Exchequer 8, 16n25, 18, 38 Court of First Fruits and Tenths 38 Court of the General Surveyors of the King’s Lands 38 Court of Wards and Liveries 38 court structure and audit 4n17 Cousins, Philip 220 Crecy 34 Creedy, Sir Herbert 161 Crimean War 93, 97 Cromwell, Oliver 44n13 Cromwell, Thomas 38, 50 Curia Regis 12 custodian sheriffs 22 Customs departments/officers 24, 54, 92, 118 Danegeld 23 Dawkins, Richard 42 Debenham, Gerald 207n28 Declaration of Rights (1689) Defence of the Realm Act 143, 144 de la Pole, William 28, 29, 34 democracy, public accountability as cornerstone of de Montfort, Simon 31 Demosthenes 1n1 294 Department of Education and Science 184, 185, 186 Department of Public Works 87, 92 Department of the Environment 211n34 Department of Trade and Industry 151 Department of Transport 240 Departments of Woods and Forests 54, 87 Deputy Comptroller and Auditor General 238 de Valmer, Charles Auguste, Vicomte de 122n40 devolution 230–1, 249, 271 Dewar, David 207n29 Dialogus de Scaccario 8, 9, 10, 12, 13 blanching 26 course of the Exchequer 14, 17, 27 Domesday Book 12 introduction 18 Summons of the Pipe 19 Dickens, Charles 277 discounting 26 Disraeli, Benjamin 126 District Audit Service 208, 227, 248 Domesday Book 11–12, 26 Douglas-Home, Sir Alec 201 Downey, Sir Gordon 213, 214–15, 216, 220–1, 242 Downie, J 49 Downing, Sir George 44 Driver and Vehicle Licensing 216 Drummond, George 61n46 Duchy of Lancaster 38 Dunbar, Sir William 103, 122–6 Audit Act 1866 116 independence of C&AG 104 inherited title 132 staffing of E&AD 119–20 Treasury 269 value-for-money audits 127, 128 Dundrum criminal lunatic asylum case 114 Dutch wars 3, 43, 47 E&AD see Exchequer and Audit Department Easter proffers 19, 21, 23 economical reform 58–9 economy see value-for-money audits Eden, Sir Anthony 126, 201 Edward I 22, 27, 28, 30, 32–3 Edward II 16, 28, 33 Edward III 28, 33 Edward IV 36–7 effectiveness/efficiency see value-for-money audits Elizabeth I 18, 37 English Constitution 1–2 environmental auditing 244–5 escheats 23 Excess Profits Tax 174 Index exchange rates 155, 169 Exchequer appropriation 262 Audit Act 1866 101, 103, 107 Auditors of the Imprests 40 colonial audit 135 Commissioners for Examining the Public Accounts 62, 64, 65, 67 Committee of Accounts (1667) 47 course of the 13–17, 27 early Victorian reforms 80 Audit Act 1866 101, 103, 107 delays 100, 102 Graham, Sir James 83 Select Committee on Public Monies 95 independence 263 medieval period 8–13 accountability of sheriffs 18–25 controls 25–7 later 27–31 origins 8–13 Pepys 44, 45 Stop of the 43 Stuarts 42, 43 tallies 277–8 Tudors 37–40 year 19 Exchequer and Audit Department (E&AD) Accounting Officers 113, 114 Audit Act 1866 5, 107, 112, 138 accounting practices 118 staffing and asserting independence 118, 119–20 Audit Act 1921 158 colonial audit 136 competition and contracting out 248 independence 208, 264 interwar period 153 and NAO, comparison between 259–60 National Audit Act 1983 235 New Public Management 196, 228–9 C&AGs and the Treasury 223–4, 225, 226 further developments 219, 220, 221 new management techniques 204–5 offices 189–90 and Parliament, relationship between 267, 268 post-war period 177–8, 180–1, 195 audit relationships 186–8 emerging concerns 188–94 rights of access and inspection 186 value-for-money examinations 181, 182 reform impetus for change 205–6 initiating 231, 232 Management Review 206–11, 228 relationship with departments 245 remit 259, 265 replacement by NAO reports, approval of 242 Second World War 165, 166–7, 169, 171 staff training 159–60 and Treasury, relationship between 269–70 value-for-money audits, introduction of 127, 128, 130, 131 welfare state 132 world wars 175–6 Exchequer and Audit Departments Act 1866 see Audit Act 1866 Exchequer and Audit Departments Act 1921 see Audit Act 1921 Exchequer of Receipt (Lower Exchequer) 14–17, 18–19, 25 Expenditure Committee (1976–7) 221, 223–4 export credits guarantees 219 farmer sheriffs 22 farm of the county 20 Farwell, Lord Justice 131 Ferme Générale 22–3 Ferranti Ltd 182 Filacers 26 Finance Act 1913 137 Financial Management Initiative (FMI) 213–15 Financial Reform Movement 99 Financial Reporting Council 248 fines 23–4 First World War 139, 175 appropriation 262 audit 145–6, 265 controls on contracts 142–5 rights of access and inspection 267 Treasury control of departments 140–2 Fisher, Sir Warren 147, 148–50, 151, 158 Fitz-Nigel, Richard 9, 10, 12–13, 18 assays 27 on ‘exchequer’ term 14, 15 Florence 28 Food Controller 144 forced loans 29 Foreign Apposer 25 Foreign Office 115, 150 foundation trusts 271 Fox, Henry 62 France Cour des Comptes 4n17, 223 Edward I’s operations 32 Edward IV’s operations 37 Ferme Générale 22–3 Revolution 22–3 tax farming 22–3 Terrors 23 Fraser, Sir Bruce 185–6 295 Index Frescobaldi family 28 Fulton Report 197–201, 226 gabelle (salt tax) 23 Garrett, John 194, 201, 225–6 Gay, Oonagh 254n30 Geddes, Sir Eric 147n17 ‘Geddes Axe’ 147 George III 60n46 Germany 169–70 Gibson, Sir Henry 132, 137, 138, 148–9, 159 Gilbert of Surrey 20 Gladstone, William Audit Act 1866 106–7, 116, 117, 138 C&AG as officer of House of Commons 225 civil service support 88 and Cobden 104 conviction and commitment 105 delays in audit reform 102–3 and Dunbar 122–3, 125 finance and liberty, relationship between 1–2 and Graham 83 on independence of audit 104–5 Memorandum on Financial Control 95, 97, 102 and Monteagle 93, 94 Playfair Commission 77n115 and Ryan 126 ‘sacred mission’ 97–100 Select Committee on Public Monies 92–3, 95 Treasury 90–1, 269 value-for-money audits 127, 128 opposition to 99 work ethic vis-à-vis Disraeli 126 Glass, Norman 219 Glorious Revolution 2, 3, 51 ‘Good’ Parliament (1376) 34 Gordon, General 127 Government Accounting Adviser 248 Government Accounting Service 206 Government of Wales Act 1998 249 Government Resources and Accounts Act 2000 235, 243, 250, 262 Graham, Sir James 82–5 Audit Act 1832 85–6, 87, 99, 127 civil service support 88 conviction and commitment 105 Gladstone’s ‘sacred mission’ 97 PAC 96n84 patronage 57 value-for-money audits 127 Graham Act see Audit Act 1832 Gray, A 203–4n19 Great Pipe Rolls 25 Great Seal 30 Green Paper (1980) 224–6, 232 Greville, Lord 93n72 296 Grey, Earl 81 Grimwood, Colonel 160 Groom of the Stole 54 Gurney, Nick 207n29 Haldane, Richard 160 Hamilton, Sir Robert 77 Hancock, Sir David 242 Hankey, Mr 102 Harding, Warren 147 Harris, Sir Charles 63, 160, 161, 162, 163 Harrison, A 214 Harrison, George 4, 74, 75 Hatsell, John 34n2 Heath, Edward 201 Henley, Sir Douglas 220 audit relationships 188 council houses, sale of 219 and Cousins 220 departmental expenditure controls 219 E&AD reform 205–6, 209 expertise of C&AGs 223 independence 222 management review 248 New Public Management 224 role of C&AG 190 Hennessy, Peter 187, 191, 217n48 Henry I 8, 9–10, 12, 18 Henry II 15, 17, 21–2, 37 Henry III 11, 29–30, 40 Henry IV 35 Henry V 35–6 Henry VI 36 Henry VII 37, 38 Henry VIII 37, 38 Herbecq, Sir John 210n33 Heseltine, Michael 211n34, 227 hidage 10 Higgins, John 207n29 Hoffray, Edward 89, 96, 121n37 Holland, Lord 62 Holms, J 111–12 hospitals 186 House of Commons accrual accounts, introduction of 161, 164 Audit Act 1866 106, 107, 110, 120 C&AG appointment 234, 254–5 as officer of 109, 225, 233, 234 report 121, 245 support 269 and the Treasury 222, 224 Commissioners for Examining the Public Accounts 60 Committee of Accounts 49 constitutional powers 52 early Victorian reform 81, 82, 83, 85 Index economical reform 58 emergence and naming of the 33 First World War 139, 141, 146 governance and management structure 258 interwar period 154 Lancastrians 35, 36 limits of audit 79 NAO’s use of resources 256 National Audit Act 1983 232, 235 PAC’s relationship with 268 post-war period 188 Procedure Committee (1979) 224 Ranelagh’s expulsion 63 reporting practices 121, 245 value-for-money audits 130, 131 virement 262 House of Lords 52, 60 House of Orange 51 Housing Act 1914 143 Hughes, E 88 Hume, David 52 Hundred Years War 3, 28, 30, 33, 34 Hunt, Norman 201 Ibbs, Sir Robyn 213 Income Tax Acts 157 independence 263–4 Board of Audit 105, 108, 109, 264 C&AG 6, 104, 118, 222–3, 224, 225, 233, 253–4, 261, 264 Audit Act 1866 108–12 Budget Responsibility and National Audit Act 2011 257 National Audit Act 1983 235 Commissioners of Audit 264 E&AD 208, 264 Exchequer 263 NAO 246, 251–5, 264 PAC 104, 264 Industry Act 1972 151 ‘inferior’ exchequers 30 informal ‘exchequers’ 29–30 Inland Revenue 54, 118, 157, 174 Inquest of Sheriffs 21 inspection, rights of 183–6, 235–6, 246, 266–7 Sharman Report 243 Institute of Chartered Accountants 159, 160 Institute of Professional Civil Servants 199 International Organisation of Supreme Audit Institutions (INTOSAI) 220 Ireland 32, 42 Irnham, Lord 60 Iron and Steel Control 172 Iron and Steel Federation 172–3 Italy 4n17 James II 48, 51 Jameson Raid 127 Jamieson, David 207n29 Jenkins, W 203–4n19 Jews 24 Jodrell Bank 183 John, King 18 Justiciar 14, 15, 17 Kearney, Trecker Marwin Ltd 151 Kempe, Sir John 132, 150 Knight Silversmith 26 Labour Party/governments 180, 202 Lambarde, William 52–3 Lancaster, Duchy of 38 Lancastrians 35–6 Lang, Sir John 182 Lansdowne, Marquess of 84 Latin America 4n17 Lavoisier, Antoine Laurent 23 Lawrence, General Sir Herbert 163 Lawrence, Michael 207n29 Leigh, Edward 254–5 le Poer, Roger, Bishop of Salisbury 9–10 Liberal Party/governments 122, 125 liberty 1–2, 52 Lighthouse Commissioners 129 Likierman, Sir Andrew 256 Lincoln, Abraham 112 Lincoln, Mary 112 Lloyd George, David 147n17 Local Audit and Accountability Act 2014 248 local authorities 221, 227 Local Government Finance Act 1982 227 London School of Economics (LSE) 159–60 Lord High Treasurer 41 Lords of the Treasury 40 Louis XI 37 Lovett, Toni 207n29 Lowe, Robert 121 Lower Exchequer (Exchequer of Receipt) 14–17, 18–19, 25 Macaulay, Charles 69 Assistant Comptroller and Auditor post 103, 123–4 Audit Act 1866 106, 108, 117 Gladstone’s ‘sacred mission’ 100 independence of C&AG 104, 108 limitations of Board of Audit 87 Select Committee on Public Monies 96 MacDonagh, O 88, 106 Mackenzie, William 120 Macmillan, Harold 201 Macpherson, Sir Nicholas 255 Madox, Thomas 9, 16–17 297 Index management techniques, new 203–5 Marat, Jean 23 Marks & Spencer 211 Marlborough, Duke of 63 Martin-Leake, J 121n37 Master of the Household 54 Master of the Jewel Office 54 Mawhood, Caroline 220 Melter 26 Members of Parliament’s expenses 136–7 Meriden Motorcycle Company 151 Metcalf, L 198, 212–13 Meteorological Office 216 Middleton, Earl of 76–7 military service 145, 175 Mill, John Stuart 115 Mills, Sir Richard 117, 126–7, 131, 132, 222n54 MINIS (Ministerial Information System) 211n34 Ministry of Agriculture 155 Ministry of Aviation 182 Ministry of Munitions 140, 141, 143–4, 145–6 Ministry of Pensions 133–4 Monopolies and Mergers Commission 227 Montagu, Lord 90, 101–2, 105 Monteagle, Lord 93–4 delays in audit reform 100–1, 102–3 retirement 103, 123 Select Committee on Public Monies 93 Morley, John Morse, Sir Amyas 254, 255, 266–7 Mountagu, Edward, Earl of Sandwich 44–5, 48–9 Mount Stewart, Lord 67 MPs’ expenses 136–7 Munitions Act 143 NAO see National Audit Office National Audit Act 1983 146, 158, 177, 234–9, 251 accrual accounting 251 aims 230 budgets and staffing 119n29 C&AG appointment 223, 254 as officer of House of Commons 109 and PAC, relationship between reports 122n39 role 268 and the Treasury 225 independence 264 initiating reform 232–4 maintaining and extending audit access 240–2 PAC and C&AG, relationship between and Parliament, relationship between 268 298 recognition of need for 248 rights of access and inspection 267 Treasury removal of controls 269 response 239–40 National Audit Office (NAO) 226 accrual accounting and resource accounts 250–1 Budget Responsibility and National Audit Act 2011 255–7 and C&AG, relationship between 256–7 clarifying and strengthening accountabilities 272 Code of Audit Practice 248 competition and contracting out 248–9 corporate governance 251–5 developments 6–7 devolution 249 and E&AD, comparison between 259–60 environmental auditing 244–5 establishment Financial Management Initiative 214–15 ‘following public money’ 246–7 forward strategy 259–60 headquarters 238 independence 246, 251–5, 264 National Audit Act 1983 235, 237–9 maintaining and extending audit access 241–2 Treasury response to 240 Next Steps programme 216, 217 and Parliament, relationship between 268–9 performance (2014–15) 257–8 priorities 230 Raynerism 213 reform, initiating 231, 233 relationship with departments 245–6 remit 265 responsibilities 273 rights of access and inspection 266–7 Sharman Report 243–4 staff numbers 258 structure 231 and Treasury, relationship between 269, 270 National Expenditure Committee (1902) 137 National Health Insurance Commissions 134 National Insurance 134–5 National Insurance Act 1911 135, 138 National Insurance Audit Department 135 nationalized industries 180, 221, 224, 226, 227, 267 National Audit Act 1983 232 Navy Accounting Officers 114 accrual accounts, trial introduction of 161 Audit Acts 1832 85–7 Index 1846 89 1866 111–12, 115, 138 Commissioners for Examining the Public Accounts 62 Committee of Accounts (1667) 47–9, 50 early Victorian reforms 92 First World War 140, 141, 142, 143–4 fishing operation 155 Graham, Sir James 82–4 Second World War 171 Select Committee on Public Monies 95 stores accounting 128, 131 value-for-money audits 128, 130–1 Navy Board 45–7, 48, 83, 85 Neave, Richard 61n46 Netherlands 44n13 New Public Management (NPM) 196, 228–9 C&AGs and the Treasury 222–7 central government reorganization 201–3 E&AD reform 205–11 Financial Management Initiative 213–15 Fulton Report 197–201 further developments in audit 217–22 new management techniques 203–5 Next Steps programme 215–17 Raynerism 211–13 Newport, Sir John 94 New Zealand 195n28, 222 Next Steps programme 215–17 Nigel, Bishop of Ely 10, 12 Norman Conquest (1066) 8, Normandy 8–9 Normanton, E 194 North, Lord 52, 60–1, 64 Northcote, Sir Stafford 75, 90, 96n84, 102, 112 Northcote-Trevelyan report 75–6, 77, 119, 197 Old Age Pensions 133 Old Age Pensions Act 1908 138 Onslow, Arthur 2–3 oppression 21 overseas expenditure, audit of 167–70 PAC see Public Accounts Committee Palmerston, Lord 98n95, 103, 122 Parliamentary Control of Expenditure (Reform) Bill see National Audit Act 1983 Parnell, Sir Henry 74–5, 82, 91 Patent Office 216 patronage 53–7, 104, 119, 121n37 Paymaster General for the Army 41 Paymaster General of His Majesty’s Forces 54, 55 Paymaster General of the Forces 60, 62–3, 64 payments in kind 9, 10 Pearce, John 207n29 Peasants’ Revolt (1381) 21 Peel, Sir Robert 81, 90, 101 pensions old age 133 war 133–4 Pepys, Samuel 44–7, 48–9 performance auditing 123 performance-related pay 238 Permanent Under-Secretary of State for War 161 Peruzzi family 28 Pesour 26 Petty, Lord Henry 70 Picking, Bruce 207n29 Pigott, Arthur 60n46 Pipe Office 25 Pitblado, Sir David 126 Pitt, William 67 Planning Inspectorate 216 Playfair Commission 77n115 Plowden Committee 197 Poitiers 34 Policy Unit 202 poll taxes 21 Poole, R 9, 25 posse comitatus 24 Post Office 114, 118 Prince of Wales’ Own Civil Service Rifles 132 Principal Finance Officers 241 Private Eye 251, 252 Privy Council 18 Privy Seal 30 prize goods and prize money 48–9 Procedure Committee (1979) 223–4 Procurement Executive 202 Programme Analysis and Review (PAR) 203, 204, 212 Programme Planning and Budgeting Systems (PPBS) 203, 212 Property Services Agency 202 Protectorate 43 prupestures 24 Public Accounts Commission, the (TPAC) 226, 251–2 corporate governance 252–4, 255 NAO budget 268 and C&AG, relationship between 256, 257 National Audit Act 1983 235, 238 non-executive members of the NAO’s Board 256 Public Accounts Committee (PAC) Accounting Officers 113, 114, 115, 263 interwar period 148–9, 150, 151, 152 accrual accounts, introduction of 161–5 appropriation 262 Audit Act 1866 104, 107, 138 accounting practices 115, 116, 117, 118 299 Index Public Accounts Committee (PAC) (cont.) independence of the C&AG 111 staffing and asserting independence 120, 121 Audit Act 1921 156–8 C&AG appointment 254–5 relationship between support 269 and the Treasury 222–3, 225, 226–7 clarifying and strengthening accountabilities 270, 272 colonial audit 136 competition and contracting out 248 ‘Contracting out Public Services to the Private Sector’ report 247 E&AD reform 205n25, 207, 208 environmental auditing 244–5 establishment (1861) 78, 95–6 First World War 140, 141–2, 143, 144–6 focus of reports 138 ‘following public money’ 246–7 forerunners 47 Fourth Report of Session (1950–1) 180 Gibson 132 independence 104, 264 interwar period Accounting Officers, appointment of 148–9, 150, 151, 152 restoring financial control 152, 153, 154, 155–6 medieval predecessors 20 membership 104 NAO performance (2014–15) 258 National Audit Act 1983 234, 235, 237 maintaining and extending audit access 241, 242 Treasury response to 239 New Public Management C&AGs and the Treasury 222–3, 225, 226–7 Fulton Report 201 further developments 219, 221 and Parliament, relationship between 267–9 post-war period 178–80, 195 audit relationships 186–7, 188 emerging concerns 190, 191, 192–4 rights of access and inspection 184–5, 186 value-for-money examinations 181, 182, 183 priorities 230 Raynerism 213 reform, initiating 231, 232, 233, 234 remit 101–2, 265 reporting practices 245 rights of access and inspection 266 Second World War 175 300 audit of contracts for supplies and services 170–5 audit of expenditure overseas 168–9, 170 threats to effective audit 165–7 Sharman Report 243–4 value-for-money audits 127, 128–31, 181, 182, 183, 259 welfare state 133–4, 135 Public Audit (Wales) Act 2005 249 Public Expenditure Surveys 197 Public Finance and Accountability (Scotland) Act 2000 249 public money, following 246–7 Public Record Office 11, 25 Public Service Agreement targets 244 Pyx Chamber 27 qualification of staff 160 Ragman Quest 22 Ramsay, Sir Malcolm 150 Ranelagh, Earl of 62–3 Rawlinson, Sir Anthony 223 Rayner, Lord 211, 212, 213 Raynerism 211–13, 214 ‘Reference Sheets’ 188 regularity 5, 111 Reitan, E 64 Remembrancer of the First Fruits and Tenths 25–6 remit, audit 265 ‘Reorganisation of Central Government’ White Paper 201–2 reporting practices 245 research councils/institutes 183, 186 resource accounts 249–51, 262 Richard II 30, 35 Richard III 37 Richard of Ilchester Richards, S 198, 212–13 Richmond, D C 131, 132 Richmond, Duke of 58 Robbins Committee 185 Robert the Bruce 33 Rockingham, Lord 58 Roe, William 61n46 Roger II, King of Sicily 17 Roger of Salisbury 12, 26 Romilly, Edward 92, 118 Audit Act 1866 108, 117 delays in audit reform 102 Gladstone’s ‘sacred mission’ 100 retirement 103 Select Committee on Public Monies 96–7 Roseveare, H 4, 49 Rouen Royal Commission on Income Tax 157 Index Royal Mint 27 Royal Warrants 133–4 Russell, Lord John 83 Ryan, Sir Charles 125, 126–7, 222n54 St John-Stevas, Norman 232, 239 salt tax 23 Scaccarium Aaronis 24 Scaccarium Judeorum 24 Scotland devolution 231, 249 independence 33 operations against 32, 33 Scottish Daily News 151 Scottish Public Audit Committee 249 scutage 10, 23 Second World War 139, 175 appropriation 262 audit of contracts for supplies and services 170–5 audit of expenditure overseas 167–70 audit remit 265 rights of access and inspection 267 threats to effective audit 165–7 Selby, Lord 109–10 Selby-Bigge, Sir Lewis 149 Select Committees on Culture, Media, and Sport 266–7 on Energy and Climate Change 245 on Environment 244, 245 on Estimates 197, 198 on Expenditure 1975 204 1977–8 204 on Finance 74 on Miscellaneous Expenditure 92 on National Expenditure 1902 114–15 1917 141 1918 161 on Procedure 204, 221 on Public Monies 78, 92–7, 118 Audit Act 1846 89 Audit Act 1866 107 Board of Audit 69 delays in audit reform 100, 101, 102 Gladstone’s ‘sacred mission’ 100 Trevelyan 88 Sharman Report 243–4, 267 Sharp, Sir Kenneth 207n28 Shelburne, Lord 58–9, 60 Sheldon, Robert 194, 242 sheriffs abuses of office 21–5 accountability 18–25 custodian 22 examination of accounts 18–21 Exchequer controls 25, 26 farmer 22 Inquest of Sheriffs 21 Ragman Quest 22 shire reeves 18 Simey, Lord 200 sinecures 53–7 Commissioners for Examining the Public Accounts 65, 67 Comptroller General of the Exchequer 94 Navy 83, 84 Smith, Augustus 90 Smith, Don 207n28 Sondes, Lord 67 South African War (1899–1902) 3, 131, 132 South Kensington Museums case 114, 116 Spain 4n17, 42 Special Studies Unit 219 Spring-Rice, Thomas see Monteagle, Lord standards 190–1 Standards Act 1866 27 Stationery Office 128, 216 Stephen, King 12 ‘Stop of the Exchequer’ 43 strategic thinking at government level 201 Stuarts 42–4 ‘subordinate’ exchequers 30 Summons of the Pipe 19–20 Surveyor of the Green Wax 25 tallies 277–8 of assignment 29, 43 Tally Cutter 54 Teller of the Receipt of the Exchequer 44 Tellers (Treasury) 54 Tenney Committee 159 Tenney, John 159 test audits 145, 165, 166, 169 Thatcher government audit reform 231, 232 Central Policy Review Staff disbandment 203 competition and contracting out 248 council houses, sale of 219 Financial Management Initiative 213 Raynerism 211, 212 reform of the E&AD 210 Tiner, John 253 Tomkins, C 203n16 training of staff 159–60, 192, 198 Treasurer accountability of sheriffs 20 Fitz-Nigel 12, 13, 14 Nigel, Bishop of Ely 12 payments in kind 10 rolls 17 Treasurer of the Comptroller 54 301 Index Treasurer of the Navy 41, 84, 85 Treasury Accounting Officers 113, 114, 148, 150, 151, 152, 263 accrual accounts, introduction of 161–2, 164 appropriation 262 Audit Act 1866 6, 104, 106, 107, 138 accounting practices 115, 116–18 independence of the C&AG 108–11 Macaulay 124 staffing and asserting independence 118, 119–20, 121–2 Auditors of the Imprests 40–1, 264 audit remit 265 colonial audit 136 Commissioners of Audit (1785–1866) 68, 69–70, 71–3, 78–9 C&AGs who served in the 126 consolidation of audit 73–5 Corporate Governance in Central Government Departments 252–3 Course of the Exchequer 17 Crimean War 93 Dialogus de Scaccario 12 and E&AD reform 205n25, 206, 207, 208 relationship between 269–70 review 248 early Victorian reforms 80–1, 92, 105 Audit Act 1832 86–7 Audit Act 1846 88–91 Audit Act 1851 91 delays 100, 101, 102 Gladstone’s ‘sacred mission’ 97, 99 Select Committee on Public Monies 95, 96 see also Audit Act 1866 Exchequer and Audit Departments Act 1921 119n29, 156, 157, 158 First World War 140–2, 145, 146 Gibson 132 independence of audit 264 initiating reform 231, 232, 233 interwar period 147 Accounting Officers, appointment of 148, 150, 151, 152 restoring financial control 152, 153, 154–5, 156 Mills 126 MPs’ expenses 136, 137 and NAO, relationship between 269, 270 C&AG 256, 257 National Audit Act 1983 235, 236, 239–40, 241 New Public Management and the C&AG 222–7 Financial Management Initiative 214 Fulton Report 198 302 new management techniques 203, 204 Next Steps programme 215–16 in nineteenth-century Britain 75–8 post-war period 178–80, 195 audit relationships 187, 188 emerging concerns 189, 193, 194 rights of access and inspection 184 value-for-money examinations 181, 182 priorities 269 Ryan 126 Second World War 175 audit of contracts for supplies and services 170, 173–4 audit of expenditure overseas 168–9 threats to effective audit 166–7 sinecures and patronage 54 tax on every ninth lamb and ninth fleece 27 Trevelyan’s influence 88 value-for-money audits 127, 128, 129–31 virement 262 welfare state 133–4 writs of liberate 15 Treasury Accountants 126 Treasury Accounting Officer 169 Treasury and Civil Service Committee 231 Treasury Officers of Accounts 116–17 accrual accounts, introduction of 163 C&AGs who served as 126n60 Mills 126 restoring financial control 153 Trevelyan, Sir Charles 75, 88–9, 93, 99 see also Northcote-Trevelyan report Trial of the Pyx 27 Tribe, Sir Frank 151, 180, 189n21, 227 Tudors 40–2 Tyrrell, James 34n2 United Kingdom Commercial Corporation 168–9 United Nations (UN) 181, 257 United States of America American Civil War 65–6 American War of Independence (1775–83) 2, 3, 53, 55, 56, 57 Budget and Accounting Act 1921 147 Bureau of the Budget 147 Congress’s approval of budget provisions 112 General Accounting Office 147, 194, 243–4n15 new management techniques 203 Second World War 168 universities 180, 183–6, 266 University Grants Committee 183–4, 185, 186, 266 Upper Exchequer 14–16, 18–19, 27 usury 29 Index value-for-money audits Accounting Officers 150–1, 152, 263 avoiding party political subjects 219, 268 Commissioners for Examining the Public Accounts (1780–5) 60 contracting out 248 developments 258–9 E&AD’s relationship with departments 269–70 examinations of effectiveness 191–2, 231, 236 Exchequer and Audit Departments Act 1921 158 First World War 145, 175–6 Gladstone’s opposition to value-for-money audits 99 handling examination of policy issues 219, 235–7 initiating reforms 231, 233 introduction 127–32 medieval times 11 NAO performance (2014–15) 258 National Audit Act 1983 237–8, 239 New Public Management 228 E&AD reform 208, 210 further developments 218–19, 221 Next Steps programme 216 PAC and Parliament, relationship between 268 Pepys’ interest in 45–7 post-war period 177, 178, 180, 181–3, 195 audit relationships 188 emerging concerns 190, 191, 192, 194 remit 265 reports, and associated delays 122n39 rights of access and inspection 183 Second World War 167, 175–6 ‘top-down’ and ‘systems-based’ approach 192 Treasury 269 Vehicle Inspectorate 216 Victoria, Queen 53 Victualling Board 82, 83 virement 154, 262 Votes of Credit 262 First World War 140–2, 146, 152 Second World War 167, 168 Wales devolution 231, 249 Edward I’s operations 32 Wales Audit Office 249 Walpole, Horatio 55 Walpole, Robert 55 Wardrobe 30 War Office accrual accounts, introduction of 161–3 Audit Act 1846 87–8, 89 early Victorian reforms 92 First World War 140, 142, 144 Second World War 169, 170 value-for-money audits 128–9, 130 war pensions 133–4 Warren, Sir W 46–7 Wars of the Roses 37 Weatherill, Bernard 238 Welby, Lord 85 Audit Act 1866 137 C&AG and the Treasury 222 independence of C&AG 109, 120–1 on the Select Committee on Public Monies 94–5 welfare state 132–5 Wellington, Duke of 42 Westminster Abbey 11 Whigs 3, 81, 85, 99 ‘Whole of Government Accounts’ 250 Wilding, Richard 207n28 Wilkins, Roland 149–50 William I 9, 12, 18 William III 51, 63 Willoughby, Sir Henry 92n65, 96n84 Wilson, Harold 197, 198 Winckler, Andrew 207n29 Wright, M 57, 76, 77, 123n43 writs of computate 15 of liberate 15 of perdono 15 Yorkists 36–40 303 ... Advance and Retreat in the Financial Supremacy of Parliament 32 The Commissioners and Board of Audit 51 Early Victorian Reform 80 The 1866 Audit Act and the Modern State 106 Audit, Accountability, and... extra labour to farm an increased arable acreage, particularly in the heavily-farmed lands of the Midlands and the south-east of England, where the need for extra labour was greatest and labour-service.. .A History of British National Audit A History of British National Audit The Pursuit of Accountability David Dewar Warwick Funnell Great Clarendon Street, Oxford, OX2