Series details E 368

Rolls recording memoranda made in the Exchequer. Each roll or set of rolls covers a year, consisting of four terms, and is divided into different sections. The contents of the two parallel series, one kept by the King's Remembrancer and the other by the Lord Treasurer's Remembrancer, reflect the differing functions of the two offices, which were defined by the Exchequer ordinances of 1323. From that time, the rolls of the Lord Treasurer's Remembrancer included the following 11 sections:

• Adventus vicecomitum, recording the arrival of the sheriffs and other officials, such as escheators, with their proffers at Michaelmas and Easter
• Dies dati vicecomitibus, dates of days assigned for the hearing of their accounts
• Commissiones et littere patentes, mainly enrolments of grants of office or commitments of the custody of royal land by letters patent
• Recorda, varied enrolments, mainly of decisions about liabilities for payments and general memoranda
• Fines, manucapciones, redditus, affidaciones et visores, notes of fines, mainprises, renders, affidavits and viewers
• Presentaciones, attornati, dies dati et respectus, presentations of officials, appointments of attorneys, days given for appearance, and respites from rendering account
• Recogniciones, private recognisances of debt enrolled for a fee
• Brevia irretornabilia, enrolments of writs not requiring a return, concerned with matters such as the provisioning of castles or the royal household, or the payment of wages
• Brevia retornabilia, enrolments of writs which did require a return, intended to bring before the Exchequer a debt to the Crown, such as rents levied annually by the sheriffs or feudal reliefs
• Status et visus compotorum, notes resulting from preliminary 'views' or final audit of accounts rendered by sheriffs or other officials

Until about 1300 the rolls also included pleadings in the Exchequer of Pleas,. Much of the later contents of the rolls, in the dominant Recorda or 'Common Business' section, concerned revenue proceedings in the Exchequer. From the 16th century the number of sections diminished, with ultimately the Recorda only remaining by the time the Exchequer ceased to be an accounting department in 1833.