A treasury is either A government department related to finance and taxation, a finance ministry. A place or location where treasure, such as currency or precious items are kept. These can be state or royal property, church treasure or in private ownership. The head of a treasury is typically known as a treasurer. This position may not necessarily have the final control over the actions of the treasury, particularly if they are not an elected representative. The adjective for a treasury is normally treasurial. The adjective "tresorial" can also be used, but this normally means pertaining to a treasurer. History The earliest found artefacts made of silver and gold are from Lake Varna in Bulgaria dated 4250–4000 BC, the earliest of copper are dated 9000–7000 BC. The term treasury was first used in Classical times to describe the votive buildings erected to house gifts to the gods, such as the Siphnian Treasury in Delphi or many similar buildings erected in Olympia, Greece by competing city-states to impress others during the ancient Olympic Games. In Ancient Greece treasuries were almost always physically incorporated within religious buildings such as temples, thus making state funds sacrosanct and adding moral constraints to the penal ones to those who would have access to these funds. The sovereigns' treasury within the palace in ancient Jerusalem, is considered to be similar in nature to the temple treasury. The temple treasury of the settlement had appointed officials and functioned akin to a bank. In excavations of Persepolis a text containing information pertaining to the activities of a temple treasury were discovered dated to the fifth century BC. The texts written in the Elamite language name the treasurer as ganzabara The ancient Roman word aerarium signified the treasury of the Senate, fiscus was used to indicate the imperial treasury used by Caesar. Treasuries as government departments Treasury In the United Kingdom, His Majesty's Treasury is overseen by the Chancellor of the Exchequer. The traditional honorary title of First Lord of the Treasury is held by the prime minister. His Majesty's Revenue and Customs administers the taxation system. In the United States, the Treasurer reports to an executive-appointed Secretary of the Treasury. The IRS is the revenue agency of the US Department of the Treasury. Ministry of finance In many other countries, the treasury is called the "ministry of finance" and the head is known as the finance minister. Examples