Catalogue description Exchequer and Audit Department: Registered Files

The registered files of the Exchequer and Audit Department are divided into two main groups, those dealing with the policy and establishment functions of the department and those dealing with the actual audit. Since May 1977 the former group has been divided into various distinct categories, with each category having its own prefix for file numbers.

The files are generally specific to one topic and the categories are as follows: Administration (prefix ADM); Audit General (AG); Establishment (EXT); Fee Files (CA); Private Secretary's Files (PS); Training (TRG); Welfare (W); and White Files (WF). Audit general files are used for audit matters of general departmental concern not appropriate for audit divisions. White files are the central records used as the permanent source of precedents and authorities for audit policy and procedure. The other categories are self-explanatory. Except for fee files the numbering is according to subject matter and content. Prior to 9th May 1977 most of these files (excluding fee files, private secretary's files and white files) were contained under one generic type, known as a red file (RF). The file was numbered according to the year of its opening and its order within that year (e.g. RF 56/27 would be the 56th file opened in 1927). The red file system was introduced in the early 1920s; prior to this a straight four digit numeric code was used.