NRS-15822 | Town Hall registers [Municipality of Balmain]

Town Hall Registers were initially required to be created under s. 9 of the 1922 Municipal Accounting regulations (1) and subsequent accounting regulations. s. 9 required the maintenance of Town Hall Registers in order to record the receipts and charges for hire of the Town Hall (or Council Chambers). The Town Hall Registers were maintained in a double page format recording the following information: Name or organisation responsible for hire of Town Hall, purpose of hire, room hired, date hired, amount of hire, date, receipt number, and amount of the deposit and balance of payment, total of hire hall, balance owing at the end of half year, and remarks. The remarks column indicated particulars regarding payment such as those charged at charity rates.The municipal accounting regulations do not specify the process of entering information contained in the registers into the main accounting system. However, income derived from town hall hire was also entered into the Miscellaneous Revenue Books (NRS 15819), and summarised in the Cashbooks (NRS 15818). This information was then posted into General Ledgers. Ledgers form part of a standard public sector accounting system. This system generally comprised Cash Books, Journals (General and Subsidiary), and Ledgers (General and Subsidiary).Income and expenditure recorded by the Town Hall Registers were accredited through the General Ledger into the General Fund. The Council also maintained other funds such as loans and trust funds. Under Schedule 1 of the 1908 Municipal Accounting Regulations (2), accounts were classified into General Purpose (G.P) Public Works (P.W), Public Service (P.S), Health Administration (H.A) and Shire Property.Custody History This series was in the custody of Mitchell Library until December 2001 when it was transferred to State Records NSW under section 29 of the State Records Act, 1998End Notes (1) NSW Government Gazette 27 January, 1922 p. 564(2) NSW Government Gazette 19 November, 1908 p. 6131– 6135市政厅登记册（Town Hall Registers）最初需根据1922年市政会计条例第9条(1)及后续相关会计条例编制。第9条要求留存市政厅登记册，用以记录市政厅（或议会会议厅）租赁的收入与计费项目。 市政厅登记册采用双页版式，记录以下信息：租赁市政厅的使用方名称或机构名称、租赁用途、租用房间、租赁日期、租赁金额、收据编号、押金与付款余额、市政厅租赁总费用、半年度期末应付余额及备注。备注栏用于标注与缴费相关的详情，例如按慈善费率计收的费用。 市政会计条例未明确规定将登记册中的信息录入主会计系统的流程，但市政厅租赁所得收入同时会录入杂项收入账簿（Miscellaneous Revenue Books，NRS 15819），并在现金账簿（Cashbooks，NRS 15818）中进行汇总。该类信息随后会被过账至总分类账（General Ledger）。分类账属于标准公共部门会计系统的组成部分，此类系统通常包含现金账簿、日记账（普通日记账与辅助日记账）以及分类账（总分类账与辅助分类账）。 市政厅登记册所记录的收支项通过总分类账确认并归入普通基金。议会同时还管理其他各类基金，例如贷款基金与信托基金。根据1908年市政会计条例附表1(2)，账目被划分为普通用途（General Purpose，G.P）、公共工程（Public Works，P.W）、公共服务（Public Service，P.S）、卫生管理（Health Administration，H.A）以及郡属资产（Shire Property）五大类别。 保管历史：该档案系列此前由米切尔图书馆（Mitchell Library）保管，直至2001年12月，依据《1998年州档案法》第29条移交至新南威尔士州档案处（State Records NSW）。 注释： (1) 新南威尔士州政府公报，1922年1月27日，第564页 (2) 新南威尔士州政府公报，1908年11月19日，第6131–6135页