VPRS 29 Port Phillip District Expenditure Accounts

This series consists of expenditure authorities received and maintained by the sub-Treasurer of the Port Phillip District. The office of the Sub-Treasury was created in 1839 and was originally handled by Sub-Collection of Customs, Mr R. S Webb. In 1840, the position was assumed by William Lonsdale. A detailed analysis of this series and the financial system involved is still required, however, it is reasonably clear that this series contains accounts received by the Sub Treasury for the payment of rations, wages, contracts, rewards or other matters. Essentially accounts were submitted for payment which also included supporting documentation to justify the sum arrived at. If the account was accepted payment was made and the documentation generated to indicate that the sum had been received. In many instances, the supporting documentation accompanying the account will be of more interest to the researcher than the documentation of the financial transaction. Examples include a listing of staff at a location for wages payments, work undertaken by prisoners to justify payment for the provision of rations and student lists for denominational schools to justify the payment of Government subsidies for those parents who could not pay for tuition. Accounts received were bound in chronological order to form the resultant volumes. Separate volumes were created for pay (i.e wage) abstracts between 1841-1846. Separate volumes were also created for Central Road Board Expenditure for 1853 and a miscellaneous accounts volume spans the entire date range of the series. This particular volume (unit 56) is notable in that it includes copies of shipping lists of bouty immigrants for the period 1840 -?1844.

本系列档案涵盖菲利普港区（Port Phillip District）财务副主管（sub-Treasurer）所接收并保管的支出核准文件。港区副财务办公室设立于1839年，最初由海关副征收员R·S·韦伯（R. S. Webb）负责管理。1840年，该职位由威廉·朗斯代尔（William Lonsdale）接任。尽管目前仍需对本系列档案及所涉财政体系开展深入分析，但现有资料已可明确：本系列包含港区副财务办公室接收的各类账款凭证，用于发放口粮、薪酬、合同款项、酬金及其他相关支出。本质而言，申请付款的账款需附带佐证材料，以证明所申报金额的合理性。若账款获批，则将完成付款流程，并生成凭证以记录款项已收讫。在多数情况下，相较于财务交易凭证本身，档案附带的佐证材料更受研究者关注。举例而言，此类佐证材料包括：用于薪酬发放的某场所员工名册、用以证明囚犯劳作以申领口粮拨款的相关记录，以及用以证明宗派学校向无力承担学费的家长申领政府补贴的学生名册。所接收的账款凭证将按时间顺序装订，形成最终档案卷册。1841年至1846年间，另有专门卷册收录薪酬（即工资）摘要。1853年还设有单独卷册收录中央道路委员会（Central Road Board）的支出款项，另有一本杂项账款卷册覆盖本系列的全部时间跨度。本卷（编号56）尤为特殊，其收录了1840年至约1844年间的津贴移民（bounty immigrants，原文疑似笔误为bouty）乘船清单副本。