NRS-16302 | Stores and materials book [Waugoola Shire Council]

Regulations under the Local Government (Shires) Act, 1905 set down requirements for the management and recordkeeping of stores and materials. Stores and materials were defined as ‘such stores and materials as are required for use in the work supervised by the Engineer, and also such articles of what are called “plant” – such as picks, shovels, barrows and scaffolding.” (1) [The regulations defined plant as ‘alliances of a comparatively permanent nature’ such as engines, ferries, pumps (2) and these are excluded from regulations governing stores and materials.]The regulations specified that within a month of the establishment of a Shire the Engineer submit to the Clerk an inventory of the stores and materials taken over from the Public Works Department, indicating their condition and including an estimate of their value. The statement was required to distinguish between the items in use and those retained in storage. This inventory was to be pasted into a guardbook to be labelled ‘Stores and Materials’ and the value entered into the ledger as a ‘stores and materials account’ under the “Government Grants Account’. (3) The Engineer was required to keep a record of all materials purchased indicating the purposes for which the items were required and these were debitted to the stores and materials account. (4) The Engineer was also to make the following records: (a) A quarterly statement to the Clerk for submission to Council regarding the stores issued during the period, their cost and the purpose for which they were used. The statement was to include details of stores and equipment returned to store after the completion of projects showing an allowance for depreciation. This was to be pasted into the stores and materials book. (5) (b) An annual inventory of stores and materials in stock indicating their value. In this report any discrepancy with the expected holdings of the Shire was to be explained and recommendations for writing down of value were to be included. If approved relevant alterations were made to the ‘stores and materials' account. (6) The Waugoola Shires Stock and Materials Book’ contains the return of tools and plant held by the Shire 30 November 1906. Other regular statements and returns include: stores and materials in stock; plant in possession of the Council; stores and materials issuedincluding depreciation ; half-yearly returns of tools; engineers instruments; office fitting returns; and stores and material (roads) While the initial returns as required by section 139 of the regulations were made and inserted into the volume, regular returns have not survived prior to 1912. The index at the front of the voume indicates the folio number for returns and statements of a particular type. Endnotes: (1) The Local Government (Shires) Act, 1905. Regulations [NSW Government Gazette 28 November 1906 p. 6446 ff. No 138. (2) Ibid. 147(3) Ibid. 139 (4) Ibid 140- 141(5) Ibid. 143(6) Ibid. 146