Document Type
Journal Article
Abstract
In most Westminster governments the essential characteristics of central government audit can be traced to the British Exchequer and Audit Act 1866. The Act was the pinnacle of government finance and accountability reforms implemented in the middle decades of the nineteenth century which were motivated by the need both to control and reduce government spending. The well-recognised Victorian affection for retrenchment gained its influence over these reforms through the contributions of key committed individuals, most importantly the politicians William Gladstone and Sir James Graham and the civil servant Sir Charles Trevelyan, all of whom were unremitting advocates of economy.
RIS ID
10209
COinS