Департамент главного бухгалтера ВМФ [ 1 ] Департамент генерального бухгалтера [ 2 ] [ 3 ]
До 1832 года во флоте не было специального отдела бухгалтерского учета, существовало только управление по управлению пенсиями военно-морским вдовам, которое находилось в ведении казначея пенсий вдовам . Департамент генерального бухгалтера был создан, когда гражданские отделы Адмиралтейства были реорганизованы и Военно-морское управление было упразднено в 1832 году. Этот новый отдел взял на себя обязанности Военно-морского управления, Бухгалтерского управления и Военно-морского управления, Платежного отдела . Генеральный бухгалтер военно-морского флота первоначально был одним из новых главных офицеров Адмиралтейского совета с 1832 по 1869 год. [ 4 ]
В 1866 году бухгалтер и его отдел стали непосредственными заместителями парламентского и финансового секретаря Адмиралтейства , затем ему были переданы частичные полномочия по контролю над военно-морскими оценками. [ 5 ]
В январе 1869 года департамент был реструктурирован с новыми линиями подотчетности: парламентский секретарь с гражданским лордом Адмиралтейства в качестве его помощника теперь нес полную ответственность за военно-морские финансы. В результате реструктуризации функции учета запасов, как для военно-морского флота, так и для снабжения продовольствием, находящиеся под контролем главного кладовщика и контролера снабжения продовольствием, были переданы в рамках новых обязанностей департамента. Таким образом, Управление генерального бухгалтера было уполномочено как проверять, так и критиковать эти департаменты в финансовом отношении. Дальнейшее расширение департамента произошло в 1876 году с добавлением традиционных обязанностей. Департамент продолжал выполнять эту роль до 1932 года, когда офис главного бухгалтера и его сотрудники были объединены в департамент секретаря Адмиралтейства . [ 5 ]
Департамент состоял из ряда специализированных бухгалтерских отделов с филиалами, которыми руководил помощник генерального бухгалтера ВМФ, см. обязанности каждого подразделения в соответствующем разделе ниже.
Включено: [ 4 ]
Убедитесь, что все отчеты ВМФ были проверены и подтверждены правильными документами. Обеспечить, чтобы все поставленные военно-морские запасы соответствовали условиям контракта. Проверка военно-морских счетов, оплата счетов и учет расходов. Ведение всех книг и счетов, связанных с поступлениями и расходами ВМФ, включая снабжение продовольствием и морскую службу . Подготовка всех счетов для оплаты претензий генерального казначея . Просмотрите текущие расходы ВМФ, или использование рабочей силы и материалов, в отличие от денежных выплат верфей. Рассмотрите предложения ВМФ о расходе денег на новые работы или ремонт любого рода, смета которых предлагается в настоящее время. Включено:
Этот раздел
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( февраль 2017 г. )
Неполный список включал:
Б. Вулси О'Брайен (1844 г.) [ 13 ]
Уильям Уиллис (1881), [ 14 ]
Фоллетт Пеннелл (1891) [ 15 ]
Конрад Джеймс Наеф (1913, 1918) [ 16 ]
Томас Дэвид Джеймс (1920–1931) [ 17 ] Этот раздел
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Неполный список включал:
Томас Дэвид Джеймс (1914) [ 18 ] Включено: [ 4 ]
show Ответственность
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.
show Ответственность
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.
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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]
^ Брюс, CM (3 августа 1924 г.). «Отдел главного бухгалтера ВМФ» . СНР . Общество морских исследований: Зеркало моряка . Проверено 23 февраля 2017 г. ^ «Отдел генерального бухгалтера (Королевский флот)» . Парламентские дебаты (Хансард) г. Проверено 23 февраля 2017 г. ^ «Отчеты комитетов Великобритании. Парламент. Палата общин» . Правительство Ее Величества. стр.67. 1 января 1876 года . Проверено 23 февраля 2017 г. ^ Jump up to: а б с Гамильтон, сэр Ричард Веси (1896). Военно-морская администрация: Конституция, характер и функции Адмиралтейского совета и гражданских департаментов, которыми он руководит 34–36 . Военно-морское управление, сэр Веси Гамильтон, GCB (1896). ^ Jump up to: а б Архивы, Национальный. «Записи отделов бухгалтерии и оплаты труда» . Discovery.nationalarchives.gov.uk . Национальный архив, 1615–1953, 14-й отдел ADM . Проверено 24 февраля 2017 г. ^ Коллиндж, Дж. М. «Главные офицеры и комиссары Военно-морского совета, Британская история в Интернете» . www.british-history.ac.uk . Лондонский университет, 1978 год . Проверено 6 июня 2017 г. ^ Архивы, Национальный. «Бриггс, сэр Джон Томас (1781–1865) кавалер, генеральный бухгалтер военно-морского флота» . Discovery.nationalarchives.gov.uk . Национальный архив . Проверено 23 февраля 2017 г. ^ Муди Хеддл, JGF (1946). Оркнейские и Шетландские острова ^ «714 ЭДИНБУРГСКАЯ ГАЗЕТА, 15 ИЮЛЯ 1902 ГОДА» (PDF) . thegazette.co.uk . «Эдинбургская газета», 1902 год . Проверено 23 февраля 2017 г. ^ Архивы, Национальный. «Миллер, сэр Гордон Уильям (1844–1906), рыцарь, генеральный бухгалтер военно-морского флота» . Discovery.nationalarchives.gov.uk . Национальный архив . Проверено 23 февраля 2017 г. ^ «Списки ВМФ: 1913–1914, 1918–1920, 1939–1940» . Национальная библиотека Шотландии . п. 535 . Проверено 23 февраля 2017 г. ^ «№33675» . Лондонская газета ^ К. Х., ЧАРЛЬЗ ГОЛТЕН (1 января 1844 г.). «НОВЫЙ Флотский список» . Канцелярия Ее Величества, стр. 262 . Проверено 24 февраля 2017 г. ^ «АДМИРАЛТИЕ — УПРАВЛЕНИЕ ГЕНЕРАЛЬНОГО БУХГАЛТЕРА ВМФ. (Хансард, 23 апреля 1885 г.)» . Парламентские дебаты (Хансард) . Проверено 24 февраля 2017 г. ^ Уитакер, Джозеф. Альманах к 1891 году Господню . п. 221. ^ «Списки британских военных: списки ВМФ, март 1913 г.» . Национальная библиотека Шотландии . п. 582 . Проверено 23 февраля 2017 г. ^ «№31840» . Лондонская газета ^ Селлерс, Леонард (14 сентября 1993 г.). Худский батальон ИСБН 9780850523867 ^ Архивы, Национальный. «Военно-морской совет, касса военно-морского флота и отдел главного бухгалтера Адмиралтейства: завещания моряков» . Discovery.nationalarchives.gov.uk . Национальный архив, 1786-1882, АДМ 48 . Проверено 24 февраля 2017 г.
Основным источником для этой статьи является * Ловелл, Тони; Харли, Саймон. « Генеральный бухгалтер ВМФ ». dreadnoughtproject.org. Проект Дредноут.
Гамильтон, адмирал сэр. Ричард. Веси, GCB (1896 г.). Военно-морская администрация: Конституция, характер и функции Адмиралтейского совета и гражданских ведомств, которыми он руководит. Лондон: Джордж Белл и сыновья.
Ловелл, Тони; Харли, Саймон. « Генеральный бухгалтер ВМФ ». dreadnoughtproject.org. Проект «Дредноут», 14 октября 2104 г. Дата обращения 6 ноября 2016 г.
Гайдн, Йозеф; Окерби, Гораций (1890). Книга Достоинств; содержащий списки официальных лиц Британской империи, гражданских, дипломатических,
Логан, Карен Дейл (1976). Адмиралтейство: реформы и реорганизация, 1868–1892 гг. Неопубликованный доктор философии. диссертация. Оксфордский университет.
Роджер. ДН, (1979) Адмиралтейство (государственные учреждения), Т. Далтон, Лавенхэм, ISBN 978-0900963940 .
Смит, Гордон (2014), Британское Адмиралтейство, Часть 2 - Изменения в ведомствах Адмиралтейства 1913-1920 гг., Naval-History.Net.
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