Auditor of The Exchequer in Scotland - Responsibilities

Responsibilities

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.