NRS-17969 | Ledgers [Municipality of Hillgrove]

This series contains the ledgers of the Hillgrove Municipal Council. Such accounting records were created under s.38 of An Act for establishing Municipal Institutions 1858 (22 Vic. No. 13), and subsequent legislation. This legislation specified that a council keep books of accounts, which were to be made available to auditors. The council was also to prepare a detailed account of expenditure and revenue to be published in June and December. Municipal accounting regulations also governed the format and type of records to be maintained. Ledgers were accounting records incorporated in a standard public sector accounting system. Their purpose was to record all transactions, including debits and credits relating to accounts. Information from the ledgers was utilised to prepare the required financial reports, such as profit and loss and half yearly statements.These ledgers relate to all accounts maintained by the Hillgrove Municipal Council including rates, street accounts, salaries, sanitary services, maintenance and repairs. Income and expenditure recorded in the ledgers was accredited into the General Fund. There is an alphabetical index of the entries at the front of the register.