NRS-16293 | Engineer's advance account [Waugoola Shire Council]

Under section 48 of the Local Government (Shires) Act, 1905 there shall be an engineer for a shire or for two or more adjoining shires appointed by the council (councils) or by the Governor. (1)Section 40 the same Act required that all council officers maintain 'true and regular accounts in books of accounts of all sums of money received or paid.' The forms or manner in which these books were kept, were prescribed by the Governor. (2) The purpose of this series is to record the Waugoola Shire Council Engineer’s advance account. This series records the petty cash issued and purposes for which it was used. The following information is recorded about payments of petty cash: date, cheque number, amount of cheque, date of outgoing, name [to whom paid], ledger folio number, total. On an adjoining table the amounts of petty cash used for the following purposes are also recorded - postage, advertising, printing, stationery, office cleaning, freight, cartage, tree planting, rates refunded, election expenses, office fittings, dead animal removal, telephone, road and bridge maintenance, and sundries. The accounts were usually audited at least every six months under the provisions of the Local Government (Shires) Act. (3).Endnotes 1. Local Government (Shires) Act, 1905 (Act No. 33, 1905) s. 48.2. Ibid. s. 40 (1). 3. Ibid. s. 40 (2).