Auditor of the Exchequer in Scotland

The Scottish Exchequer had a similar role of auditing and deciding on Royal revenues as in England. It was not until 1584 that it also became a court of law, separate from the King's Privy Council. Even then, the judicial and administrative roles never became completely separated into two bodies, as with the English Exchequer. The Auditor of the Exchequer played a pivotal role in this important office of state.

The earliest surviving mention of a public official charged with auditing government expenditure is a reference to the Auditor of the Exchequer in 1314.John Barbour, author of The Bruce, was, in 1373, one of the Auditors of the Exchequer of Scotland. About 1430 "Roberto de Lawedre de Edrington, militi," was an Auditor of Exchequer and between 1425 and 1433 he was Governor of Edinburgh Castle. Sir David Murray of Tullibardine (d.c1451) was Auditor of the Exchequer in Scotland in 1448. In 1512 Sir Alexander Lauder of Blyth, Provost of Edinburgh, was Auditor of the Exchequer.

In later centuries the Auditor was responsible for examining and making up all public accounts, except those of Excise, although the Customs accounts also underwent a preliminary examination by the Board's own auditor. Duplicates of the accounts were retained in the Auditor's Office, either in roll form or in a register, the principal rolls being preserved in the Pipe Office. Certain minor accounts of expenditure were not engrossed on rolls and appear only in the Auditor's register. The Auditor had particular responsibility for the accounts of revenues from the Crown lands and bishoprics, the charges against the several receivers and collectors being verified by the rentals preserved in that office.

The modern history of this office of Auditor of Exchequer in Scotland commences in 1708 with an Act of Parliament under Queen Anne. It was not expressly established by the Exchequer Court (Scotland) Act 1707 (6 Anne cap.26 - 53), but its existence was implied by section 11 of that Act and the Exchequer was reconstituted into a court on the English model with a Lord Chief Baron of the Exchequer and 4 ordinary Barons. The court adopted English forms of procedure and had further powers added to it.

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