Prior to 1832 the navy did not have a specialist department for accounting purposes there existed only an office for administering naval widows pensions that was the domain of the Paymaster for Widows Pensions.

The Accountant-General of the Navy was initially one of the new Principal Officers of the Board of Admiralty from 1832 until 1869.

[4] In 1866 the accountant and his department became the immediate deputising function to the Parliamentary and Financial Secretary to the Admiralty, it was then given a partial remit over control of naval estimating.

In January 1869 the department was restructured with new reporting lines – that which made the Parliamentary Secretary, with the Civil Lord of the Admiralty as his assistant, now had overall responsibility for Naval Finance.

[5] The department consisted of a number of specialist accounting divisions with sub-branches that were administered by the Assistant Accountants-General of the Navy, see each divisions responsibilities in the relevant section below.