Catalogue description HM Treasury: Public Services Sector: Expenditure Support Group: Accountancy, Finance and Audit Division: records (PSA prefix)

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Details of T 465
Reference: T 465
Title: HM Treasury: Public Services Sector: Expenditure Support Group: Accountancy, Finance and Audit Division: records (PSA prefix)
Description:

The records in this series concern Treasury discussion in relation to the financing of the public sector and privatisation.

Management accounting advice to expenditure groups is covered by these records. Also, the development of financial management and internal audit in government departments; fees and charges; ready reckoner for staff costs.

PSA prefix denoted 'Public Services Accounts'.

Date: 1979-1984
Arrangement:

Records are arranged in prefix order and in chronological order.

Held by: The National Archives, Kew
Former reference in its original department: PSA
Legal status: Public Record(s)
Language: English
Creator:

Treasury, Public Services Sector, 1975-1983

Physical description: 238 file(s)
Access conditions: Open unless otherwise stated
Immediate source of acquisition:

From 2013 Treasury

Accumulation dates: 1982 to 1985
Selection and destruction information: Acquisition theme - 2.2.1.2 Management of the economy.
Accruals: Series is accruing.
Publication note:

Government accounts will have been published in Parliament

Administrative / biographical background:

Accountancy, Finance and Auditing Division was created in 1982 under the Expenditure Support Group and both there under the Public Services Sector of HM Treasury. Its sibling Divisions under the Expenditure Support Group included: Operational Research Division; Public Services Economic Division; and the Statistics and Computing Services Division. In 1984, the Group title changed to Accountancy Advice.

Management accountancy is primarily concerned with presenting information on which cost conscious management decisions will be made. Government management accountants must decide, through analysis of the cost variances concerned, the precise amounts of funding necessary for expenditure in any particular area or function of government. They are also concerned with budgetary control (it is upon the figures which they supply that budgets are ultimately agreed) and standard costing (where products and services are costed on the basis of budgeted output).

Records of the Expenditure Support Group will have touched upon its lead responsibility for maintaining a framework for government accounting which makes clear how public sector resources are used. This will have included work on audit procedures; the application of accruals based budgeting procedures to the Public Expenditure Survey, planning for capital in-year control, and considering their application to parliamentary reporting; and also producing a timetable for the implementation of resource accounting and budgeting.

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