NRS-16297 | Voucher registers [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. The forms or manner in which, these books were kept, were prescribed by the Governor (1). This series initially was created in order to record the particulars of all invoices for the supply of goods and services to the Waugoola Shire Council. The Voucher or Claims registers were maintained in a register recording the following information: voucher number, (numbered consecutively for each year) date of registration, the date of supply or rendering of service, claimant, particulars, amount of voucher, date paid and amount paid.The entries are in numerical and chronological order. Under provision of the Local Government (Shires) Act, this series was subject to audit in the same manner as other Shire accounting records. (2).FOOTNOTES: (1) Local Government (Shires) Act, 1905 s. 40 (2) Ibid. s.41