Auditor of the imprests
Encyclopedia
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.
and the Paymaster-General of HM Forces
. The auditors were responsible for seeing that these officers expended the money issued to them for the purposes intended.
The system operated 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 actually encouraged abuses. The officers accounting 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 Henry III, 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).
The result was that Henry Fox
(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.
when the office was abolished in 1784.
Until the end of the 17th century, auditors were appointed for life by letters patent
. During the 17th century reversionary grants of the office were sometimes made. However Edward Harley and most subsequent auditors only held office during pleasure
, though in practice, it amounted to the same thing.
expenditure. This led to the passing in 1782 of an Act concerning the office of Paymaster-General and a Civil Establishments Act (22 Geo. III, c.21 and c.22), 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 Commissioners for Auditing the Public Accounts.
Exchequer
The Exchequer is a government department of the United Kingdom responsible for the management and collection of taxation and other government revenues. The historical Exchequer developed judicial roles...
, responsible for auditing the accounts of officers of the English
England
England is a country that is part of the United Kingdom. It shares land borders with Scotland to the north and Wales to the west; the Irish Sea is to the north west, the Celtic Sea to the south west, with the North Sea to the east and the English Channel to the south separating it from continental...
crown to whom money was issued for government expenditure, from 1559 to 1785.
Foundation
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 the appointment of two auditors of the imprests.Work
Substantial sums of money had to be issued to officers such as the Treasurer of the NavyTreasurer of the Navy
The Treasurer of the Navy was an office in the British government between the mid-16th and early 19th century. The office-holder was responsible for the financial maintenance of the Royal Navy. The office was a political appointment, and frequently was held by up-and-coming young politicians who...
and the Paymaster-General of HM Forces
Paymaster of the Forces
The Paymaster of the Forces was a position in the British government. The office, which was established 1661 after the Restoration, was responsible for part of the financing of the British Army. The first to hold the office was Sir Stephen Fox. Before his time it had been the custom to appoint...
. The auditors were responsible for seeing that these officers expended the money issued to them for the purposes intended.
The system operated 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 actually encouraged abuses. The officers accounting 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 Henry III, 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).
The result was that Henry Fox
Henry Fox, 1st Baron Holland
Henry Fox, 1st Baron Holland, of Foxley, MP, PC was a leading British politician of the 18th century. He identified primarily with the Whig faction...
(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.
Remuneration and tenure
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 £7000 compensation to John Stuart, Lord Mount StuartJohn Stuart, 1st Marquess of Bute
John Stuart, 1st Marquess of Bute, PC, FRS was a British nobleman.He was the son of the 3rd Earl of Bute and the former Mary Wortley Montagu, a granddaughter of the 1st Duke of Kingston-upon-Hull and great-granddaughter of the 1st Earl of Sandwich...
when the office was abolished in 1784.
Until the end of the 17th century, auditors were appointed for life by letters patent
Letters patent
Letters patent are a type of legal instrument in the form of a published written order issued by a monarch or president, generally granting an office, right, monopoly, title, or status to a person or corporation...
. During the 17th century reversionary grants of the office were sometimes made. However Edward Harley and most subsequent auditors only held office during pleasure
At Her Majesty's pleasure
At Her Majesty's pleasure is a legal term of art derived from all legitimate authority for government stemming from the Crown. Originating from the United Kingdom, it is now used throughout the Commonwealth realms...
, though in practice, it amounted to the same thing.
Sinecure
By 1745, the office was a sinecure, where all the work was undertaken by the auditor's deputies. In the 1780s, the Commissioners for Examining the Public Accounts 'able to discover ... any solid Advantage derived to the Public from the Examination given to ... [the public accounts] 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'.Abolition
During the American War of Independence, the government came under great pressure to ensure that its revenue was properly spent, particularly curbing Civil listCivil list
-United Kingdom:In the United Kingdom, the Civil List is the name given to the annual grant that covers some expenses associated with the Sovereign performing their official duties, including those for staff salaries, State Visits, public engagements, ceremonial functions and the upkeep of the...
expenditure. This led to the passing in 1782 of an Act concerning the office of Paymaster-General and a Civil Establishments Act (22 Geo. III, c.21 and c.22), 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 Commissioners for Auditing the Public Accounts.
List of auditors
| Date | In reversion | One | In reversion | Two |
|---|---|---|---|---|
| 1560 | John Coddenham | John Hamby | ||
| 1570 | William Dodington | |||
| 1573 | John Conyers | |||
| 1595 | Charles Wednester | |||
| 1597 | Sir Francis Gofton. | |||
| 1604 | 1600 | Sir Richard Sutton | ||
| 1628 | 1621 | Sir Ralph Freeman Ralph Freeman (lawyer) Sir Ralph Freeman was an English civil lawyer, also known as a dramatist and translator. He should not be confused with another Sir Ralph Freeman who was lord mayor of London, and died on 16 March 1634.-Life:... |
||
| 1632 | John Worfield (to 1643) | |||
| 1634 | 1632 | George Bingley (died 1656) | ||
| 1650 | 1641 | Bartholomew Beale Bartholomew Beale Bartholomew Beale was an English bureaucrat of the Commonwealth and Restoration periods.Beale was the third son of Bartholomew Beale, of Walton, Buckinghamshire. His elder brother, Charles, was the husband of the portrait painter Mary Beale.Educated at Peterhouse, Cambridge, Beale was admitted to... (died 1674) |
||
| 1660 | 1640 | John Wood | ||
| 1670 | 1643 | Robert Wilde | ||
| 1672 | Brook Bridges | |||
| 1674 May | 1672 | Francis Godolphin | ||
| 1674 Sep | Roger Twisden | |||
| 1675 | Sir Richard Langley | |||
| 1677 | Thomas Done | |||
| 1703 | Edward Harley | |||
| 1705 | Arthur Mainwaring (died 1712) | |||
| 1713 | Thomas Foley Thomas Foley (auditor of the imprests) Thomas Foley held the sinecure office of auditor of the imprests. He was the eldest son of Paul Foley, Speaker of the House of Commons and ironmaster, and succeeded to his estates around Stoke Edith, Herefordshire on his father's death in 1699.Thomas Foley was Member of Parliament for Hereford... |
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| 1735 | 1717 | William Benson | ||
| 1737 | 1720 | William Aislabie | ||
| 1754 | Lewis Watson, 1st Baron Sondes | |||
| 1781 | 1781 | John Stuart, Lord Mount Stuart John Stuart, 1st Marquess of Bute John Stuart, 1st Marquess of Bute, PC, FRS was a British nobleman.He was the son of the 3rd Earl of Bute and the former Mary Wortley Montagu, a granddaughter of the 1st Duke of Kingston-upon-Hull and great-granddaughter of the 1st Earl of Sandwich... |