Auditor of the imprests

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.

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.

Substantial sums of money had to be issued to officers such as the Treasurer of the Navy 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.

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 Stuart 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.

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