NRS-16298 | Works, costs and streets ledgers [Waugoola Shire Council]

The construction, maintenance and management of roads and streets was one of the primary responsibilities of shire councils constituted by the Local Government (Shires) Act 1905 (1). Under the same Act a council was obliged to 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 Waugoola Shire Council street ledger was used to record the financial transactions in relation to road and street construction, and maintenance. The ledger is arranged as follows: there is an account for every project. Under each account the following information was entered. date, particulars, folio number. Expenses were divided into the following main categories - staff wages, materials, carting, and contracts. This was followed by the cost of the transaction. Each account was totalled annually or at the completion of the project. As required by the Local Government (Shires) Act, 1905, the series was audited regularly (3).FOOTNOTES: (1) Local Government (Shires) Act 1905 (Act No. 33, 1905) s. 10 (d) - (k) (2) Ibid. s. 40 (3) Ibid. s. 41

1905年《地方政府（郡）法案》（Local Government (Shires) Act 1905）所设立的郡议会，其核心职责之一为道路及街道的修建、维护与管理(1)。依据该法案，郡议会须就所有收支款项设立真实规范的会计账簿，并进行如实登记。此类账簿的格式与记账规则由总督规定(2)。沃古尔郡议会（Waugoola Shire Council）街道总账用于记录与道路及街道修建、维护相关的财务交易。
该总账的编排方式如下：每个项目单独设立一个账户，每个账户下需登记以下内容：日期、业务详情、账页编号。支出分为以下主要类别：员工薪酬、物料采购、运输费用及合同款项，随后登记该笔交易的总成本。每个账户须按年度或项目竣工时进行汇总核算。依据1905年《地方政府（郡）法案》的要求，该系列账簿须定期接受审计(3)。

脚注：
(1) 1905年《地方政府（郡）法案》（1905年第33号法案）第10条(d)至(k)款
(2) 同前注，第40条
(3) 同前注，第41条