NRS-17891 | General Fund expenditure journals [Dumaresq Shire Council]

This series appears to be a detailed account of expenditure and revenue of the Dumaresq Shire Council General Fund. The General Fund for shires was created under the Local Government (Shires) Act, 1905 (Act No. 33, 1905) section 39.  The fund held revenues of a council including: (a) the proceeds of all general rates, dues, rents, fees, charges, penalties, compensation or other moneys payable. (b) moneys received under any grant, endowment or statutory authority. (c) other revenues not directed by this Act to be carried to any other fund. The proceeds of the General Fund could be used to finance the major activities of the shire stipulated in the Act. These included road and bridge construction, public health activities, lighting, and water supply. The first volume is a generic type of journal entry for a standard public sector accounting system. It records the movement of funds between different accounts and shows expenses such as rates, bank charges, endowment for contribution to roads, roads construction and maintenance, sanitation, sundries and miscellaneous expenses. It contains the following information: date, entry from, particulars, posting folio, detail, debit, credit. Amounts are carried forward over each page. The final three volumes have a different format, a standard expenditure journal used by shires in conformity with the regulations. It is set out as follows: Date, Voucher Number, Name of Claimant, Cheque Number and Total Amount. There are columns for all the different accounts: Shire Clerk Salary, Clerical Assistant Salary, Office RLC, Advertising, Printing and Stationery, Postage and Telegrams, Councillors Travelling Expenses, Sundry GP Expenses, Roads M & R, Roads Construction, Bridges M & R, Bridges Construction, Road Signs M & R, Engineer’s Salary, Engineer’s Travelling Expenses, Plant M & R, PW Incidentals, Tools, Stores and Materials, Sanitary Contractor Charges, Health Inspector Salary, Destruction of Noxious Weeds, Trust Fund, Main Roads Trust Fund, Other Accounts to be Charged, Folio, Miscellaneous Items. All columns were tallied at the end of each month and presented to the Finance Committee.