NRS-15824 | Rate cash books [Municipality of Balmain]

Rates Cash Books (or Rates Revenue Counter Cash Books) were initially required to be created under s.49 and Schedule XXIX of the 1908 Municipal Accounting regulations (1) and subsequent accounting regulations. S. 49 (a) required the council clerk to post the rates, arrears and interest on a daily basis into the (General) Rates Books (NRS 15823). The rating information was to be obtained from the carbon duplicates of receipts issued by the council. The Clerk was also required to enter the rating information concurrently in the Rates Revenue (Counter Cash) books. S. 49 (d) required the clerk to regularly check the postings in the rates books with entries in the Rates Revenue (Counter Cash) Books.The Rates Revenue (Counter Cash) Books were maintained in a double page format recording the following information: Date of Payment, Valuation Assessment Number, Ward, Name (of Ratepayer), receipt number, remarks and grand total. The amounts of rates paid, and total amount paid for each ward were recorded in the following columns: General Rates Current, General Rates Arrears, Interest Current, and Interest Arrears.S. 54 (c) of the accounting regulations specified the process of posting information contained in the Rate Revenue (Counter Cash) Books on a monthly basis into the General Cash Books (NRS 15818), and from the Cash Books into the relevant accounts in the General Ledgers. (2). 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 recorded by the Rates Revenue (Counter Cash) 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, (4) accounts were classified into General Purpose (G.P) Public Works (P.W), Public Service (P.S), Health Administration (H.A) and Shire Property.Custody History This series was in the custody of Mitchell library until December 2001 when it was transferred to State Records NSW under section 29 of the State Records Act, 1998.End Notes1. NSW Government Gazette 19 November, 1908 p.6223 – 6225 2. Ibid p. 6228 3. Ibid p. 6131 - 6135税率现金账簿（Rates Cash Books，亦称税率收入对账现金账簿）最初依据1908年《市政会计条例》第49条及附录XXIX(1)及后续会计条例要求设立。第49条(a)款要求市政书记员每日将税款、欠款及利息登入（通用）税率账簿（NRS 15823），所需税项评定信息取自市政开具的收据复写件；书记员还需同步在税率收入（对账现金）账簿中录入相关税项评定信息。第49条(d)款要求书记员定期核对税率账簿的登账项与税率收入（对账现金）账簿中的条目。 税率收入（对账现金）账簿采用双页格式，记录以下信息：付款日期、估值评估编号、选区、纳税人姓名、收据编号、备注及总计。各栏目分别记录已缴税款金额及各选区缴付总金额：通用当期税款、通用欠缴税款、当期利息及欠缴利息。 该会计条例第54条(c)款规定了每月将税率收入（对账现金）账簿中的信息登入通用现金账簿（NRS 15818），再从现金账簿登入总分类账的相关账户(2)。总分类账是标准公共部门会计系统的组成部分，此类系统通常涵盖现金账簿、日记账（通用及附属）及分类账（通用及附属）。通过税率收入（对账现金）账簿记录的收入，需通过总分类账入账至普通基金。市政当局还维护其他各类基金，如贷款基金及信托基金。根据1908年《市政会计条例》附录1(4)，账户被划分为普通用途（G.P）、公共工程（P.W）、公共服务（P.S）、卫生管理（H.A）及郡财产。 保管历史：该档案系列由米切尔图书馆保管至2001年12月，随后依据1998年《州档案法》第29条移交至新南威尔士州档案管理局（State Records NSW）。 注释： 1. 新南威尔士州政府公报，1908年11月19日，第6223–6225页 2. 同上，第6228页 3. 同上，第6131–6135页