From Wikipedia, the free encyclopedia
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
This section
needs expansion . You can help by
adding to it .
(February 2017 )
Incomplete list included:
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
This section
needs expansion . You can help by
adding to it .
(February 2017 )
Incomplete list included:
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
^ Bruce, C. M. (3 August 1924). "The Department of the Accountant-General of the Navy" . SNR . The Society for Nautical Research: The Mariner's Mirror. Retrieved 23 February 2017 .
^ "Accountant-General's Department (Royal Navy)" . hansard.millbanksystems.com . Hansard, vol 22 cc1186-7, 8 March 1911. Retrieved 23 February 2017 .
^ "Reports from Committees, Great Britain. Parliament. House of Commons" . H.M. Government. p.67. 1 January 1876. Retrieved 23 February 2017 .
^ a b c Hamilton, Sir Richard Vesey (1896). Naval Administration: The Constitution, Character, and Functions of the Board of Admiralty, and of the Civil Departments it Directs . G. Bell and sons. pp. 34 to 36. Naval Administration, by Sir Vesey Hamilton, G.C.B. (1896).
^ a b Archives, The National. "Records of Accounting and Pay Departments" . discovery.nationalarchives.gov.uk . National Archives, 1615-1953, ADM Division 14. Retrieved 24 February 2017 .
^ Collinge, J. M. "Principal officers and commissioners, Navy Board, British History Online" . www.british-history.ac.uk . University of London, 1978. Retrieved 6 June 2017 .
^ Archives, The National. "Briggs, Sir John Thomas (1781-1865) Knight Accountant General of the Navy" . discovery.nationalarchives.gov.uk . National Archives. Retrieved 23 February 2017 .
^ Moodie Heddle, J. G. F. (1946). Orkney and Shetland . CUP Archive. p. 160.
^ "714 THE EDINBURGH GAZETTE, JULY 15, 1902" (PDF) . thegazette.co.uk . The Edinburgh Gazette, 1902. Retrieved 23 February 2017 .
^ Archives, The National. "Miller, Sir Gordon William (1844-1906), Knight, Accountant General of the Navy" . discovery.nationalarchives.gov.uk . National Archives. Retrieved 23 February 2017 .
^ "Navy lists: 1913-1914, 1918-1920, 1939-1940" . National Library of Scotland . p. 535. Retrieved 23 February 2017 .
^ "No. 33675" . The London Gazette (Supplement). 1 January 1831. p. 2.
^ K.H, CHARLES HAULTAIN (1 January 1844). "THE NEW NAVY LIST" . H.M. Stationery Office, p.262. Retrieved 24 February 2017 .
^ "ADMIRALTY—OFFICE OF THE ACCOUNTANT GENERAL OF THE NAVY. (Hansard, 23 April 1885)" . hansard.millbanksystems.com . Hansard. Retrieved 24 February 2017 .
^ Whitaker, Joseph. An Almanack for the Year of Our Lord 1891 . p. 221.
^ "British Military lists : Navy lists, March 1913" . National Library of Scotland . p. 582. Retrieved 23 February 2017 .
^ "No. 31840" . The London Gazette (Supplement). 30 March 1920. p. 3767.
^ Sellers, Leonard (Sep 14, 1993). The Hood Battalion . Pen and Sword. p. 205. ISBN 9780850523867 .
^ 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. Retrieved 24 February 2017 .
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
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)
Subsidiary boards 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)
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)
Offices under the principal officers
Ministerial Lords Naval Lords Staff Naval Lords Civil Lords Civil Secretaries
Direction and control of Admiralty and Naval affairs Boards and offices under the First Lord Direction of Admirals Naval/Sea Lords War and Naval Staff Secretariat and staff under the First Sea Lord Operational planning, policy strategy, tactical doctrine requirements Divisions and sections under the War and Naval Staff Offices of the Sea Lords Admiralty civil departments and organisations 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 Constabulary Headquarters
Admiralty Engineering Laboratory
Admiralty Experimental Station
Admiralty Experiment Works
Admiralty Gunnery Establishment
Admiralty Interview Board
Admiralty Labour Department
Admiralty Marine Technology Establishment
Admiralty Materials Laboratory
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
Admiralty Underwater Weapons Launching 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 Underwater Weapons Materials
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
Joint Warfare Establishment
Medical Consultative Board
Medical Examining Board
Historical Section
Hydrographic Department
Marine Department
Marine Pay Department
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 Manpower Department
Naval Mobilisation Department
Naval Ordnance Department
Naval Ordnance Inspection Department
Naval Ordnance Stores Department
Naval Personnel Services and Officer Appointments Department
Naval Publicity Department
Naval Regional Offices
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 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 Chief Polaris Executive
Office of the Deputy Controller of Navy
Office of the Deputy Controller Production
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 (Naval)
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 Marine Police
Royal Marines 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 Auxiliary Service
Royal Naval Cordite Factories
Royal Naval Propellant Factory
Royal Naval College
Royal Naval College and the School for Naval Architecture
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 Branch
Sea Transport Department
Sea Transport Division
Ship Department
Ship Design Department
Signal Department
Signal School
Sixpenny Office
Statistics Department
Steam Department
Superintendent of De-magnetisation
Torpedo Experimental Establishment
Transport Department
Undersurface Warfare Department
Victualling Department
Volunteer Boys and Cadet Corps
Weapons Department
Weapons Department (Naval)
Women's Royal Naval Service
Wireless Telegraphy Board
Direction/Command of the Fleet Naval formations after 1707
1st Fleet
2nd Fleet
3rd Fleet
Commander-in-Chief, Africa
Atlantic Fleet
Commodore, Arabian Seas and Persian Gulf
Australia Station
Cape of Good Hope Station
Cape and West Africa Station
Battle Cruiser Fleet
Battle Cruiser Force
Caspian Flotilla
Channel Fleet
Channel Squadron
Commander-in-Chief, Coast of Ireland
Cork Station
Coast of Scotland
Commander-in-Chief, China
Commander-in-Chief, Dover
Flag Officer, East Africa
East Indies Station
East Indies and China Station
Eastern Fleet
Far East Fleet
English Channel
Grand Fleet
Flag Officer Gibraltar
Harwich Force
Home Fleet
Jamaica Station
Leith Station
Commander-in-Chief, Levant
Levant and East Mediterranean
Commander-in-Chief, Leeward Islands
Mediterranean Fleet
Medway
Newfoundland Station
New Zealand Division
New Zealand Naval Forces
Nore
North America and West Indies Station
Commander-in-Chief, North Sea
Admiral Commanding, Orkneys and Shetlands
Pacific Fleet
Pacific Station
Admiral of Patrols
Commander-in-Chief, Plymouth
Commander-in-Chief, Portsmouth
Queenstown Station
Royal East African Navy
Royal Indian Navy
Flag Officer Submarines
Commander-in-Chief, Rosyth
Reserve Fleet
Scotland and Northern Ireland
Commander-in-Chief, South Atlantic
South East Coast of America Station
Commander-in-Chief, Thames and Medway
West Africa Squadron
Flag Officer, West Africa
Commander-in-Chief, Western Approaches
Naval formations before 1707 Direction of Naval Finance Departments under the Parliamentary and Financial Secretary Direction of Naval Administration and the Admiralty Secretariat Branches and offices under the Permanent Secretary Civil Administration Departments under the Civil Lords Legal