Auditor of the Exchequer in Scotland

The earliest surviving mention of a public official charged with auditing government expenditure is a reference to the Auditor of the Exchequer in 1314.

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.

[5] The modern history of this office of Auditor of Exchequer in Scotland commences in 1708 with an Act of Parliament under Queen Anne.

Even the power of deputation could not be exercised until 1776, as the commissions to the Principal Auditors expressly reserved the rights of Philp and Arbuthnot, and later of William Alston, who was appointed joint Deputy-Auditor with the former in 1757 and held office until his death on 5 April 1775.

George Murray received a commission as Principal Auditor, to take effect on the death or resignation of the then holder of the office, James Townsend Oswald, whom he accordingly succeeded in January 1814.

From 1 December 1848 the office of Auditor was united with that of the Queen's and Lord Treasurer's Remembrancer, in terms of a Treasury Minute, dated 3 November 1848.