NRS-15821 | Stores and materials books [Municipality of Balmain]

This series contains the Stores and Materials Books of the Municipality of Balmain. The Book in this consignment contains a basic index. Stores and Materials Books (or registers) were initially required to be created under s.140 and Schedule IX of the 1906 Municipal Accounting regulations, (1) and subsequent accounting regulations. S.140 specified that the engineer keep a stores and materials book to record all the stores and materials received, and works they were utilised on. The Stores and Materials books were maintained in a double page format recording the following information; date of receipt of stores/materials, supplier quantity, value or cost, date stores/materials were issued, area of work supplied to, quantity, value or cost. S. 141 – 146 of the accounting regulations specified the process of posting information contained in the stores and materials book to the relevant accounts in the General Ledger. 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).Income and expenditure recorded by the Stores and Materials Book was accredited through the General Ledger into the General Fund. The Council also maintained other funds such as loans and trust funds. Under Schedule 1 of the 1908 Municipal Accounting Regulations, (1) accounts were classified into General Purpose (G.P) Public Works (P.W), Public Service (P.S), Health Administration (H.A) and Shire Property.The second item in this consignment consists of a summary of the Stores and Materials book for 1941. The first half of the booklet contains typewritten half yearly statements, and schedule of stores. The second half of the booklet contains working notes, which appear to have been utilised to prepare the half yearly statements, and schedules. The documents are pasted into the booklet and are arranged in roughly chronologically order. The booklet appears to have been compiled by the Mitchell Library from miscellaneous papers found loose in the Stores and Materials Book. Custody History This series was in the custody of Mitchell library from 1965 until December 2001 when it was transferred to State Records NSW under section 29 of the State Records Act, 1998Endnotes (1) NSW Government Gazette 28 November, 1906 p. 6446 - 6460 (2) NSW Government Gazette 19 November, 1908 p. 6131 – 6135