ECR 62 062 - 238

ECR 62 062 - 238

College Accounts: Draft audit books

Sub-series

1649 - 1899

These books are drafts of the annual accounts as found in the audit books, usually in more than one hand, with corrections and calculations. Many are probably final drafts, regarded effectively as duplicates of those annual quires bound together to form the audit books, since they are signed by the Provost, Vice-Provost, or (from 1871) external auditor. Also, from 1678/1679 (62/80) lists of the officers elected for the ensuing year are included after the arrears due. Until 1693/1694 (62/91) the lists are intermittent and are noted, but from 1694 until 1868 it can be assumed the officers are listed unless otherwise stated. Towards the end of the period, the offices were usually entered by a clerk and the names filled in subsequently, but to begin with the list was usually written by whoever had signed the acquittance.

The earlier books have paper covers or occasionally wrappers made from old deeds, and either on this cover or as a sort of title page is usually a formal title (as in the audit books) - Compotus of (bursars’ names) and covering dates. This at first is elaborately laid out, again as in the audit books. The use of covering dates dies out and from 1793 (62/132) only the year in which the bulk of the account fell is noted. Where a month is given, it is noted in the list. It is possible that some of these earlier volumes now coverless originally had blank covers, since much of the sewing was loose and in some cases leaves at the rear have been cut away. On some blank wrappers the date was added c.1935. Before 1787, those with parchment wrappers appear to be rougher drafts than those with paper.

From 1787 (62/130) all the books except 62/208 and 209 are large folios with vellum covers, hard from 1852 onwards. They are labelled in a contemporary hand Audit Book and the year date (Audit Book was previously used only in 1731 and 1739 (62/110, 111)). From 1831, however, only the year date is written on, moving in 1857 from the front to the spine. The “title page” (compotus, bursars’ names, dates) is omitted after 1792-1793 (62/132) except in 1797.

After 1869 (62/206) the headings into which the account is divided are no longer called tituli and in 1870 is recorded an agreement to strike a balance each year, which is found thereafter. Other notes to do with the accounts are sometimes inserted in the seventeenth century (e.g. 62/73-76). From 1871, an auditor signed the accounts each year.