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.[5]
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:[4]
- Ensure that all Naval accounts were examined and supported by the correct documents.
- Ensure that all Naval stores supplied were in conforming within the terms of contract.
- Examination of Naval accounts, the payment of bills, and the recording of expenditure.
- Keeping all books and accounts connected with the receipt and expenditure of the Navy, and including both the Victualling and Marine Services.
- Preparation of all invoices for the payment of claims by the Paymaster-General.
- Review Navy's current expenditure, or the employment of labour and material, as distinguished from cash payments of the dockyards.
- Review Naval proposals for the spending of money on new work or repairs of any kind for which estimates are currently proposed.
Accountants-General of the Navy
Included:
Deputy Accountants-General
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- B. Woolsey O'Brien, (1844) [13]
- William Willis (1881),[14]
- Follett Pennell (1891) [15]
- Conrad James Naef, (1913, 1918)[16]
- Thomas David James (1920 to 1931) [17]
Assistant Accountants-General
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- Thomas David James (1914)[18]
Structure
Estimates division
Included:[4]
| Branch |
Responsibility |
| Estimates and Liabilities Branch |
Generally estimates are prepared, after having been compiled and worked out under the immediate responsibility of the heads of the executive departments, who are responsible also for the administration of the several votes. |
| Ledger Branch |
charged with the great work of bringing all expenditure to book under the several votes and sub-heads of votes, and with preparing the all-important Navy Appropriation Account. |
| Salaries Branch |
Responsible for all Officer and Seamen wages, maintains records of all payments made. |
| Ships Establishment Branch |
Keeps and furnishes records of establishments for estimate and other purposes, and prepares certain of the estimates. |
Navy Pay division
| Branch |
Responsibility |
| Allotment Branch |
Charged with |
| Full and Half Pay Branch |
Charged with all matters relating to the pay of officers, and has its share in the preparation of estimates and returns. |
| Navy Pension Branch |
Charged with administering all Navy Pensions. |
| Registry Section |
Charged with all matters relating to the pay of officers, and has its share in the preparation of estimates and returns. Superintendence of the Central Registry, which records the services, characters, ages, etc., of petty officers and seamen, and conducts other like business; and Superintendence of the Inquiry Office |
| Seamen's Pay Branch |
Exercises all Wages Audit's on ships' ledgers of wages, and deals with the whole business of seamen's wages. There are also a Victualling Audit of payments or allowances in lieu of victualling, subsistence allowances while travelling, and field allowances; and examination of ships' ledgers, with related business. |
Invoice and Claims division
| Branch |
Responsibility |
| Banking Branch |
Management of the Naval Savings Banks. |
| Prize Branch |
All questions relating to prizes and bounties. |
| Travel and Subsistence Branch |
Charged with processing travelling, and subsistence expenses, and other like matters, with the audit of naval accountants in that regard. |
| Wills Branch |
Deals with the claims and settlement of wills of seamen and marines.[19] |
References
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- ↑ Lua error in package.lua at line 80: module 'strict' not found.
- ↑ Lua error in package.lua at line 80: module 'strict' not found.
- ↑ The London Gazette: (Supplement) no. 33675. p. . 1 January 1831.
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- ↑ The London Gazette: (Supplement) no. 31840. p. . 30 March 1920.
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Attribution
Primary source for this article is by * Lovell, Tony; Harley, Simon. "Accountant-General of the Navy". dreadnoughtproject.org. Dreadnought Project.
Sources
- Hamilton, Admiral Sir. Richard. Vesey, G.C.B. (1896). Naval Administration: The Constitution, Character, and Functions of the Board of Admiralty, and of the Civil Departments it Directs. London: George Bell and Sons.
- Lovell, Tony; Harley, Simon. "Accountant-General of the Navy". dreadnoughtproject.org. Dreadnought Project, 14 October, 2104. Retrieved 6 November 2016.
- Haydn, Joseph; Ockerby, Horace (1890). The Book of Dignities; containing Lists of the Official Personages of the British Empire, Civil, Diplomatic,
- Logan, Karen Dale (1976). The Admiralty: Reforms and Re-organization, 1868-1892. Unpublished Ph.D. dissertation. University of Oxford.
- Rodger. N.A.M., (1979) The Admiralty (offices of state), T. Dalton, Lavenham, ISBN 978-0900963940.
- Smith, Gordon (2014), British Admiralty, Part 2 - Changes in Admiralty Departments 1913-1920, Naval-History.Net.
External links
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| Principal officers |
- Lieutenant of the Admiralty, (1546-1564)
- Treasurer of Marine Causes, (1546-1564)
- Comptroller of the Navy, (1546-1660)
- Surveyor of the Navy, (1546-1832)
- Clerk of the Navy, (1546-1660)
- Master of Naval Ordnance, (1546-1589)
- Keeper of the Storehouses, (1546-1560)
- Surveyor of Marine Victuals, (1550-1679)
- Treasurer of the Navy and Senior Commissioner, (1564-1660)
- Comptroller of the Navy and Chairman of the Board, (1660-1832)
- Treasurer of the Navy, (1660-1832)
- Clerk of the Acts, (1660-1796)
- Controller of Treasurer Accounts, (1667-1796)
- Controller of Victualling Accounts, (1667-1796)
- Controller of Storekeepers Accounts, (1671-1796)
- Comptroller of Victualling and Transport Services, (1800-1832)
- Commissioners for Current Business, (1686-1688)
- Commissioners for Old Accounts, 1686-1688)
- Commissioners for Examining Accounts (Incurred), (1688-1689)
- Deputy Comptroller of the Navy, (1793-1813), (1829-1832)
- Pay Commissioner, (1796-1814)
- Civil Architect and Engineer of the Navy, (1808-1812)
- Surveyor of Buildings, (1813-1832)
- Surveyor of Dockyards, (1813-1832)
- Accountant-General of the Navy, (1829-32)
- Superintendent of Transport, (1829-1831)
- Storekeeper-General of the Navy, (1829-32)
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| Subsidiary boards |
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Resident Commissioners
of the navy
home yards |
- Resident Commissioner, Chatham Dockyard, (1631-1829)
- Resident Commissioner, Portsmouth Dockyard, (1649-1829)
- Resident Commissioner, Woolwich Dockyard,(1688-1828)
- Resident Commissioner, Plymouth Dockyard, (1691-1822)
- Resident Commissioner, Deptford Dockyard, (1714-1823)
- Resident Commissioner, Sheerness Dockyard, (1793-1822)
- Resident Commissioner, Devonport Dockyard, (1823-1832)
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Resident Commissioners
of the navy
overseas yards |
- Resident Commissioner, Jamaica Yard, (1675-1832)
- Resident Commissioner, Cadiz Yard, (1694)
- Resident Commissioner, Bombay Yard
- Resident Commissioner, Kinsale Yard, (1694-1713)
- Resident Commissioner, Gibraltar Yard, (1704-1832)
- Resident Commissioner, Antigua Yard, (1707-1832)
- Resident Commissioner, Ascension Yard, (1728-1832)
- Resident Commissioner, Port Mahon Yard, (1742-1763)
- Resident Commissioner, Halifax Yard, (1759-1832)
- Resident Commissioner, Barbados Yard, (1779-1783, 1810)
- Resident Commissioner, Kingston Yard, (1783-1832)
- Resident Commissioner, Ajaccio Yard, (1794-1799)
- Resident Commissioner, Bermuda Dockyard, (1795-1832)
- Resident Commissioner, Amherstburg Yard, (1796-1813)
- Resident Commissioner, Quebec Yard, (1804-1826)
- Resident Commissioner, Malta Dockyard, (1805-1832)
- Resident Commissioner, Madras Yard, (1808-1817)
- Resident Commissioner, Cape of Good Hope Yard, (1808-1822)
- Resident Commissioner, Bombay Dockyard, (1808-1816)
- Resident Commissioner, Trincomalee Dockyard, (1810-1832)
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Offices
under the
principal officers |
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| Ministerial Lords |
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| Naval Lords |
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| Staff Naval Lords |
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| Civil Lords |
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| Civil Secretaries |
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Direction and control
of Admiralty and Naval affairs |
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Boards and offices under
the First Lord |
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Direction of
Admirals
Naval/Sea Lords
War and Naval Staff |
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Secretariat and staff under
the First Sea Lord |
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Operational planning, policy
strategy, tactical doctrine
requirements |
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Divisions and sections
under the War and
Naval Staff |
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| Offices of the Sea Lords |
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Admiralty civil units
under the Sea Lords |
- Admiralty Area Cash Offices
- Admiralty Central Dockyard Laboratory
- Admiralty Central Metallurgical Laboratory
- Admiralty Civilian Shore Wireless Service
- Admiralty Compass Observatory
- Admiralty Constabulary
- Admiralty Experiment Works
- Admiralty Gunnery Establishment
- Admiralty Interview Board
- Admiralty Labour Department
- Admiralty Mine Design Department
- Admiralty Mining Establishment
- Admiralty Naval Aircraft Materials Laboratory
- Admiralty Record Office
- Admiralty Regional Offices
- Admiralty Research Laboratory
- Admiralty Signal Establishment
- Admiralty Signals and Radar Establishment
- Admiralty Surface Weapons Establishment
- Admiralty Surveying Service
- Admiralty Torpedo Experimental Establishment
- Admiralty Underwater Weapons Establishment
- Architectural and Engineering Works Department
- Air Equipment and Naval Photography Department
- Air Department
- Air Materiel Department
- Air Personnel Department
- Amphibious Warfare Headquarters
- Armament Supply Department
- Board of Invention and Research
- Board of Longitude
- Boom Defence Department
- Boom Defence and Marine Salvage Department
- Britannia Royal Naval College
- Chemical Board
- Chemical Department
- Civil Catering Department
- Civil Engineer in Chiefs Department
- Coastguard and Reserves Branch
- Combined Operations Headquarters
- Commissioner for Property and Income-tax for the Naval Department
- Compass Department
- Contract and Purchase Department
- Council of Naval Education
- Dental Examining Board
- Department of Radio Equipment
- Department of the Accountant-General of the Navy
- Department of Aeronautical and Engineering Research
- Department of Miscellaneous Weapons Development
- Department of Naval Assistant (Foreign) to Second Sea Lord
- Department of Naval Education
- Operational Research
- Department of Personal Services and Officer Appointments
- Department of Physical Research
- Department of Physical Training & Sports
- Department of Radio Equipment
- Department of Research Programmes and Planning
- Department of Superintendent of de-magnetisation
- Department of the Admiral of the Training Service
- Department of the Chief Inspector of Naval Ordnance
- Department of the Chief of Naval Information
- Department of the Chief Scientist
- Department of the Civil Engineer-in-Chief
- Department of the Comptroller of Steam Machinery
- Department of the Comptroller of Victualling and Transport Services
- Department of the Controller of the Navy
- Department of the Controller-General of Merchant Shipbuilding
- Department of the Controller for Navy Pay
- Department of the Deputy Controller for Auxiliary Shipbuilding
- Department of the Deputy Controller for Dockyards and Shipbuilding
- Department of the Director Contract-Built Ships
- Department of the Director-General Aircraft
- Department of the Director-General of Manpower
- Department of the Director-General, Supply and Secretariat Branch
- Department of the Director of Aircraft Maintenance and Repair
- Department of the Director of Contract Labour
- Department of the Director of Dockyards
- Department of the Director of Electrical Engineering
- Department of the Director of Manning
- Department of the Director of Merchant Shipbuilding
- Department of the Director of Merchant Shipbuilding and Repairs
- Department of the Director of Merchant Ship Repairs
- Department of the Director of Naval Construction
- Department of the Director of Naval Equipment
- Department of the Director of Naval Recruiting
- Department of the Director of Naval Weather Service
- Department of the Director of Personal Services
- Department of the Director of Physical Training and Sports
- Department of the Director of Torpedoes and Mining
- Department of the Director of Transports
- Department of the Director of Underwater Weapons
- Department of the Director of Unexploded Bombs
- Department of the Director of Warship Production
- Department of the Director of Welfare and Service Conditions
- Department of the Director of Wreck Dispersal
- Department of the Flag Officer Sea Training
- Department of the Engineer in Chief
- Department of the Paymaster Director-General
- Department of the Inspector of Anti-Aircraft Weapons
- Department of the Inspector of Dockyard Expense Accounts
- Department of the Inspector-General of Naval Hospitals and Fleets
- Department of the Medical Director-General of the Navy
- Department of the Physician of the Navy
- Department of the Physician General of the Navy
- Department of the Storekeeper-General of the Navy
- Department of the Surveyor of Buildings
- Department of the Surveyor of Dockyards
- Directorate-General, (Naval Manpower and Training)
- Directorate General Training
- Dockyards and Fleet Maintenance Department
- Dockyards Branch
- Dockyard Expense Accounts Department
- Dockyard Schools
- Electrical Engineering Department
- Engineer Branch
- Engineering Department
- Experimental Department
- Fire Control Group
- Greenwich Hospital Department
- Inspector of Telegraphs
- Inspector of Repairs
- Medical Consultative Board
- Medical Examining Board
- Historical Section
- Hydrographic Department
- Marine Pay Office
- Materials and Priority Department
- Medical Consultative Board
- Medical Department
- Medical Examining Board
- Movements Department
- Nautical Almanac Office
- Naval Artillery and Torpedo Department
- Naval Engineering College
- Naval Equipment Department
- Naval Historical Branch
- Naval Construction Department
- Naval Intelligence Department
- Naval Medical Service
- Naval Law Division
- Naval Mobilisation Department
- Naval Ordnance Department
- Naval Ordnance Inspection Department
- Naval Ordnance Stores Department
- Naval Publicity Department
- Naval Reserve Department
- Naval Security Department
- Naval Stores Department
- Naval Training Department
- Naval Works Department
- Navy, Army and Air Force Institute
- Navy and Army Canteen Board
- Navy Works Department
- Navigation Department
- Observatory at the Cape of Good Hope
- Office of the Admiral Commanding Coast Guard and Reserves
- Office of the Admiral Commanding, Reserves
- Office of the Admiral Superintendent, Chatham
- Office of the Admiral-Superintendent, Devonport
- Office of the Admiral-Superintendent, Malta
- Office of the Admiral-Superintendent of Naval Reserves
- Office of the Admiral-Superintendent, Pembroke
- Office of the Admiral-Superintendent, Plymouth
- Office of the Admiral-Superintendent, Portsmouth
- Office of the Admiral-Superintendent, Rosyth
- Office of the Admiralty Chemist
- Office of the Adviser on the Naval Construction to the Board of Admiralty
- Office of the Assistant Controller
- Office of the Assistant Controller Research and Development
- Office of the Clerk of the Journals
- Office of the Deputy Controller of Navy
- Office of the Deputy Controller Production
- Office of the Director Woman’s Royal Naval Nursing Service
- Office of Extra Naval Assistant to Second Sea Lord
- Office of the Inspector Gun Mountings
- Office of the Keeper of Records
- Office of the Senior Psychologist of the Navy
- Office of the Translator of French and Spanish Languages
- Office of the Vice Controller Air
- Office of the Vice Controller of the Navy
- Organisation and Methods Department
- Packet Service
- Regional Organisation for Merchant Shipbuilding and Repairs
- Royal Corps of Naval Constructors
- Royal Flying Corps
- Royal Marines Office
- Royal Marines Pay Office
- Office of the Chaplain of the Fleet
- Royal Naval Academy
- Royal Naval Aircraft Workshops
- Royal Naval Air Service
- Royal Naval Air Stations
- Royal Naval Armaments Depot
- Royal Naval Cordite Factories
- Royal Naval Propellant Factory
- Royal Naval College, Dartmouth
- Royal Naval College, Greenwich
- Royal Naval College, Keyham
- Royal Naval College, Osborne
- Royal Naval Engineering College
- Royal Naval Film Corporation
- Royal Naval Hospital
- Royal Naval Medical Depot
- Royal Naval Minewatching Service
- Royal Naval Mine Depot
- Royal Naval Patrol Service
- Royal Naval Scientific Service
- Royal Naval Sick Quarters
- Royal Naval Torpedo Depot
- Royal Naval Volunteer Reserve
- Royal Naval War College
- Royal Naval War College, Portsmouth
- Royal Navy Dockyard
- Royal Navy Medical Service
- Royal Navy Shore Signal Service
- Royal Observatory, Greenwich
- Royal School of Naval Architecture
- Salvage Department
- School of Mathematics and Naval Construction
- Scientific Research and Experiment Department
- Sea Transport Department
- Ship Department
- Ship Design Department
- Signal Department
- Signal School
- Statistics Department
- Steam Department
- Superintendent of De-magnetisation
- Torpedoes and Mining Department
- Transport Department
- Undersurface Warfare Department
- Victualling Department
- Volunteer Boys and Cadet Corps
- Weapons Department
- Wireless Telegraphy Board
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| Distribution of the Fleet |
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Military units
distributed under
the Admiralty |
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| Direction of Naval Finance |
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Departments under
Secretary |
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Direction of Naval Administration
and the Admiralty Secretariat |
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Branches and offices under
Permanent Secretary |
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| Civil Administration |
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Departments under
Civil Administration |
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| Legal |
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Legal under
Judicial Department |
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