Department of the Accountant-General of the Navy explained

Type:Department
Agency Name:Department of the Accountant-General of the Navy
Jurisdiction:Government of the United Kingdom
Headquarters:Admiralty Building
Whitehall
London
Formed:1829
Dissolved:1932
Superseding:Department of the Permanent Secretary
Parent Agency:Department of the Secretary to the Admiralty

The Department of the Accountant-General of the Navy[1] also known as Accountant-General's Department[2] was the department charged by the British Government with reviewing all naval estimates, conducting naval audits and processing payments[3] from 1829 to 1932.

History

Prior to 1832 the navy did not have a specialist department for accounting purposes there existed only an office for administering naval widows pensions that was the domain of the Paymaster for Widows Pensions. The Accountant-General's Department was established when the Admiralty's civil departments were reorganized and the Navy Board was abolished in 1832, this new department took over the duties of the Navy Boards, Accountants Department and Navy Boards, Payments Department. The Accountant-General of the Navy was initially one of the new Principal Officers of the Board of Admiralty from 1832 until 1869.[4]

In 1866 the accountant and his department became the immediate deputising function to the Parliamentary and Financial Secretary to the Admiralty, it was then given a partial remit over control of naval estimating.[5] The accountants department, however, had no authority to monitor and track expenditure or estimates of other departments.

In January 1869 the department was restructured with new reporting lines – that which made the Parliamentary Secretary, with the Civil Lord of the Admiralty as his assistant, now had overall responsibility for Naval Finance. As a result of the re-structuring, the stores accounts functions, for both naval and victualling, overseen by the Storekeeper-General and the Controller of Victualling, were transferred as part of the new responsibilities of the department. The office of the Accountant-General was thus empowered to both review and critique these departments financially, further enlargement of the department took place in 1876 with traditional responsibilities added. The department continued in this role until 1932 when the office of Accountant-General and his staff were merged into the Department of the Secretary to the Admiralty.

The department consisted of a number of specialist accounting divisions with sub-branches that were administered by the Assistant Accountants-General of the Navy, see each divisions responsibilities in the relevant section below.

Accountant-General's duties

Included:

Accountants-General of the Navy

Included:

Deputy Accountants-General

Incomplete list included:

Assistant Accountants-General

Incomplete list included:

Structure

Estimates division

Included:[4]

Navy Pay division

Invoice and Claims division

Attribution

Primary source for this article is by * Lovell, Tony; Harley, Simon. "Accountant-General of the Navy". dreadnoughtproject.org. Dreadnought Project.

Sources

Notes and References

  1. Web site: Bruce. C. M.. The Department of the Accountant-General of the Navy. SNR. The Society for Nautical Research: The Mariner's Mirror.. 23 February 2017. 3 August 1924.
  2. Web site: Accountant-General's Department (Royal Navy). Parliamentary Debates (Hansard). Hansard, vol 22 cc1186-7, 8 March 1911. 8 March 1911. 23 February 2017.
  3. Web site: Reports from Committees, Great Britain. Parliament. House of Commons. H.M. Government. p.67.. 23 February 2017. en. 1 January 1876.
  4. Book: Hamilton. Sir Richard Vesey. Naval Administration: The Constitution, Character, and Functions of the Board of Admiralty, and of the Civil Departments it Directs. 1896. G. Bell and sons. 34 to 36. Naval Administration, by Sir Vesey Hamilton, G.C.B. (1896).. en.
  5. Web site: Archives. The National. Records of Accounting and Pay Departments. discovery.nationalarchives.gov.uk. National Archives, 1615-1953, ADM Division 14. 24 February 2017.
  6. Web site: Collinge. J. M.. Principal officers and commissioners, Navy Board, British History Online. www.british-history.ac.uk. University of London, 1978. 6 June 2017. en.
  7. Web site: Archives. The National. Briggs, Sir John Thomas (1781-1865) Knight Accountant General of the Navy. discovery.nationalarchives.gov.uk. National Archives. 23 February 2017.
  8. Book: Moodie Heddle. J. G. F.. Orkney and Shetland. 1946. CUP Archive. 160. en.
  9. Web site: 714 THE EDINBURGH GAZETTE, JULY 15, 1902.. thegazette.co.uk. The Edinburgh Gazette, 1902. 23 February 2017.
  10. Web site: Archives. The National. Miller, Sir Gordon William (1844-1906), Knight, Accountant General of the Navy. discovery.nationalarchives.gov.uk. National Archives. 23 February 2017.
  11. Web site: Navy lists: 1913-1914, 1918-1920, 1939-1940. National Library of Scotland. 535. en. 23 February 2017.
  12. Web site: K.H. CHARLES HAULTAIN. THE NEW NAVY LIST. H.M. Stationery Office, p.262. 24 February 2017. en. 1 January 1844.
  13. Web site: ADMIRALTY—OFFICE OF THE ACCOUNTANT GENERAL OF THE NAVY. (Hansard, 23 April 1885). Parliamentary Debates (Hansard). 23 April 1885. 24 February 2017.
  14. Book: Whitaker, Joseph. An Almanack for the Year of Our Lord 1891. 221.
  15. Web site: British Military lists : Navy lists, March 1913. National Library of Scotland. 582. en. 23 February 2017.
  16. Book: Sellers. Leonard. The Hood Battalion. Sep 14, 1993. Pen and Sword. 9780850523867. 205. en.
  17. Web site: Archives. The National. Navy Board, Navy Pay Office, and Admiralty, Accountant General's Department: Seamen's Wills. discovery.nationalarchives.gov.uk. National Archives, 1786-1882, ADM 48. 24 February 2017.