VPRS 8104 Paving and Drainage Ledger

Section 359, Part XIII of the Local Government Act 1890 called for books of accounts to be kept by councils, which would be made available to auditors for inspection at periodic intervals. General Ledgers were created to administer the Municipal General Fund, a fund which dealt with the main items of municipal income and expenditure. Specific ledgers were also created to document large specific financial areas of activity undertaken by councils.This series consists of a single ledger which summarily documented the Council's financial commitment to paving and drainage projects. Ratepayers who benefited from the paving and drainage projects were held accountable for the payment of such projects.Daily Cash Books and Journals were the primary accounting records whose chronological paving and drainage entries have been carried forward into the Paving and Drainage Ledger. Neither Cash Books nor Journals are considered to be permanent records and are destroyed 7 years after action is completed. The Paving and Drainage Ledger recorded the amounts of total charges and graduated payments involved with Council paving and drainage construction projects.It appears that this series was created in 1925 when the Shire of Blackburn and Mitcham was proclaimed. It is not known whether another volume was created subsequent to the closure of the volume in custody.An incomplete street location list exists at the front of the ledger which lists the construction sites in folio number order. The contents of the ledger were chronologically arranged by date of delivery of demand. Within this chronological framework, entries were then arranged by street name.Each folio was headed by a street name location and then the following details were recorded underneath:- date of deliver of demand- lot no.- name- address- measurements- square yards- amounts chargeable to owners year ending 30 Sept. ____(*this was detail relating to the payment of yearly instalments which was repeated until payment was complete.)A possible relationship can be drawn between this series and VPRS 8103 Drain Construction Case Files. But there were actually very few drainage entries made in the Paving and Drainage Ledger. They only occurred towards the end of the volume, dating from 1952. No matching entries between the two series could be found.This series has been permanently retained in accordance with section 6.5.5 of the Public Record Office General Disposal Schedule for Local Government Records (PROS 84/25).