NRS-15819 | Miscellaneous revenue books [Municipality of Balmain]

Miscellaneous Revenue Books (or Revenue Counter books) were initially required to be created under s.51 and Schedule XXV of the 1908 Municipal Accounting regulations (1) and subsequent accounting regulations. S. 51 (a) specified that a Revenue Counter book could be used in conjunction with Cash Books to record revenue received by the council. Under Schedule XXV of the regulations the Council Clerk could design the Revenue Counter Book with as many or as few columns as was required for council business. These Miscellaneous Revenue Books therefore, appear to have been customised on the basis of the Revenue Counter Books. The Council also maintained separate Cash Books (NRS 15818). The Miscellaneous Revenue books were maintained in a double page format recording the following information: date, receipt number, name, type of revenue, total of revenue receipt amount, amount banked (on a daily basis), and remarks. Additional information regarding the source of revenue i.e. sale of sand is recorded in the remarks column. Entries in the Miscellaneous Revenue Books were posted monthly (in a summary) to the Cash Books. The relevant folio in the Cash Books is also recorded in the remarks column. S. 51 (f) of the accounting regulations specified the process of posting information contained in the Miscellaneous Revenue Books regularly into the Cash Books, and from the Cash Books into the relevant accounts in the General Ledger (2). 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). Under Schedule 1 of the 1908 Municipal Accounting Regulations, (3) accounts were classified into General Purpose (G.P) Public Works (P.W), Public Service (P.S), Health Administration (H.A) and Shire Property. The type of revenue recorded in these books has been broken down into the above accounts classification. Revenue classified under General Purpose includes: building fees, and search fees. Revenue classified under Public Works includes: Road opening fees, sale of materials, and contribution to works. Revenue classified under Health Administration includes: Licence fees for butchers and small goods, and garbage fees. Revenue classified under Public Services includes: Bath takings, and impounding fees. Revenue classified under Municipal Property includes: rents from Town Hall, or Municipal Properties.Income and expenditure recorded by the Miscellaneous Revenue Book was accredited through the General Ledger into the General Fund. The Council also maintained other funds such as loans and trust funds.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 19 November, 1908 p. 6153 - 6156(2) Ibid p. 6154(3) Ibid p. 6131 – 6135