NRS-18302 | Cash Book [Bellingen Temporary Shire Council]

Under part VII division two of the Local Government (Shires) Act of 1905 (Act No.33) 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). This Cash Book was an accounting record of the Bellingen Temporary Shire Council incorporated in a standard accounting system used by the Shires in conformity with the Regulations. The purpose of this book in the Bellingen Temporary 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 loose pages arranged in chronological order, contain details of the cash account maintained by the Bellingen Temporary Shire Council. Income and expenditure recorded by the Cash Books included Councillor fees, Printing and advertising, Returning officers and Supplies. Endnote:1. The Statutes of New South Wales, Act No. 33Custody History These files were deposited to the Regional Archives in June 1962.