NRS-16289 | Cash books [Waugoola Shire Council]

Under part VII division 2 of the Local Government (Shires) Act, 1905 a council was obliged to maintain true and regular accounts in books of accounts of all sums of money received or paid into or out of every fund, and of several purposes for which such moneys have been received and paid. The forms or manner in which, different kinds of these books were kept, were prescribed by the Governor (1). These Cash Books were accounting records incorporated in a standard public sector accounting system. The purpose of these books in the Waugoola Shire Council accounting system was to record receipts and payments of cash and cheques. The Council was obliged to prepare a detailed account of expenditure and revenue to be published in June and December each year. The books were also utilised to indicate the balance of the amount of cash available at any time.These records contain details of the cash account maintained by the Waugoola Shire Council. Income and expenditure recorded by the Cash Books, including rates, fees, wages, maintenance and repair.One of the cash books covers income and expenditure of the urban area of Woodstock. There are some gaps in the contents of the series. Cash Books for 1912 – 1918 and after 1925 are missing and may not be extant. FOOTNOTES:(1) The Statutes of New South Wales, Act No. 33

根据1905年《地方政府（郡）法案》（Local Government (Shires) Act, 1905）第七部分第2节的规定，郡议会有义务在账簿中对所有基金的收支款项以及这些款项收支的具体用途保持真实且规范的记录。各类账簿的记录形式与方式由总督规定（1）。这些现金账簿是纳入标准公共部门会计体系的会计记录。在沃古拉郡议会会计体系中，这些账簿的用途是记录现金与支票的收支情况。该议会需编制详细的收支账目，并于每年6月和12月公布。这些账簿还用于随时显示可用现金余额。这些记录包含沃古拉郡议会所维护的现金账户详情。现金账簿记录的收支项目包括税费、费用、工资、维护及修缮支出等。其中一本现金账簿涵盖伍德斯托克城区的收支情况。该系列记录存在部分内容缺失。1912–1918年及1925年后的现金账簿已遗失，且可能不复存在。脚注：(1) 新南威尔士州法规，第33号法案