VPRS 11332 Detail Ledgers of Expenditure [Consolidated Revenue Fund]

This series consists of Detailed Ledgers Expenditure created from 1861 to 1974. Prior to 1861, Daily Abstract Books: Expenditure were created (see VPRS 11331).Separate ledgers were created for recording revenue and expenditure transactions. The Detailed Ledgers: General Revenue are located in VPRS 11329.An Overview of Victorian Public AccountingThe keystone of the system of responsible government is Parliaments control of finance. The government has no financial resources of its own and depends on Parliament to make moneys available to it from a central fund into which all proceeds of taxation and other revenues are paid. The Government is accountable to the Parliament for the expenditure of these moneys...Nevertheless two principal features of Australian fiscal federalism detract from the control of finance by Commonwealth and State parliaments...The first is the regular transfer of substantial funds as grants or loans for general or specific purposes from the Commonwealth to the States. The other is the centralization of government borrowing through the Australian Loan Council... [General Financial Arrangements Between the Commonwealth and Victoria 1981/82. Intergovernmental Relations in Victoria Program, University of Melbourne 1982.]Consolidated RevenueGeneral revenue from sources such as taxation, the sale and rental of crown lands, payments received from the Commonwealth under various financial agreements and special grants and receipts from other sources such as the payment of fines and fees was paid into the Consolidated Revenue Fund. Expenditure from this fund was authorised either under an Annual Appropriation Act which governed expenditure on Departmental salaries and wages, capital works and contingencies or under one of many special appropriation acts. These latter acts governed the payment of such items as the salaries and allowances of the Governor, members of Parliament, judges and certain other public officials and authorised expenditure on State pensions and payments to such bodies as the Hospitals and Charities Fund, the Housing Commission, the Mint and educational institutions.Special funds were also established under various Acts which authorised the raising and expenditure of revenue for specified purposes. Such funds were considered part of the consolidated revenue but were managed separately. The revenue of some of these funds was primarily a transfer of revenue from consolidated revenue but the revenue of other funds was raised through specified fees and charges. For example, in the 1960s the revenue of the Country Roads Board Fund was derived from payments made by municipalities, fees and fines levied under the Motor Car Act, the Country Roads Act, the Commercial Goods Vehicles Act and drivers licence fees. While some special funds were continuing, others were established for a specific short term purpose.Loan FundUntil 1970, a separate account known as the Loan Fund was maintained by Treasury. The Public Account Act 1958 required that all moneys borrowed for and on behalf of the State pursuant to the Commonwealth and State Financial Agreement Act 1927, all moneys obtained by the Treasurer by way of temporary advance, moneys received in repayment of loans and advances and from the sale of property purchased or produced out of loan funds be credited to the Loan Fund.Until 1927, the State raised its own public loans under the provisions of various specific loan acts. Parliament authorised the raising of public loans and the expenditure of loan funds. With the advent of the Commonwealth and States Financial Agreement, the State ceased to raise public loans and instead shared in the proceeds of loans raised by the Commonwealth at the direction of the Australian Loan Council.Funds from the General Loan Account were used primarily for capital works and services including the construction and development of railways, roads and bridges, harbours and rivers, water supply, electricity supply, public buildings such as schools and hospitals and support for primary production.In 1970 the Public Account Act 1958 was substantially amended to provide for the amalgamation of the former Consolidated Revenue and Loan funds into a single new account, the Consolidated Fund. At the same time, a trust fund, the Works and Services Account was established to cater for expenditure on capital works and services.Trust FundIn addition to the Consolidated Fund, the Public Account included a large number of trust accounts which collectively comprised the Trust Fund. They were notionally divided into four categories: State government funds, including the works and services account; joint Commonwealth and State funds; Commonwealth government funds and moneys held for bequests, donations, deposits and research.The operation of the Trust Fund is regulated by the Public Account Act 1958, although its establishment was more directly attributable to the Audit Act. The Public Account Act provides that the Treasurer may establish trust accounts and define the purposes for which they are established. Unlike the Consolidated Fund, expenditure from the Trust Fund, other than from the works and services account, does not require parliamentary approval. However, section 12 of the Act provides that it shall not be lawful for the Treasurer to expend any moneys from the Trust Fund for purposes other than the one for which a trust account was established.RecordsPublic sector accounting systems comprise a structured collection of records which together document the financial transactions of government.The Treasury maintained cash books, journals, daily abstract books which were succeeded by detailed ledgers for general revenue and special accounts, provisional ledgers for trust funds and special appropriations, trust fund ledgers, loan ledgers, works and services ledgers and the public account ledger which was the prime ledger.The Treasurer was required to present an annual Budget and an annual Finance Statement to Parliament. The latter was frequently accompanied by the report of the Auditor-General.Records in PROV custodyVPRS 11325 Cash Books: Revenue and Expenditure [Consolidated Revenue Fund] 1856-1872VPRS 11326 Cash Books: Revenue [Consolidated Revenue Fund] 1872-1973VPRS 11330 Cash Books: Expenditure [Consolidated Revenue Fund] 1872-1974VPRS 11328 Journals [Consolidated Revenue Fund] 1856-1974VPRS 11327 Abstract Books: Revenue [Consolidated Revenue Fund] 1857-1860VPRS 11331 Abstract Books: Expenditure [Consolidated Revenue Fund] 1856-1860VPRS 11329 Ledgers: General Revenue and Special Accounts 1861-1973VPRS 11332 Expenditure Ledgers [Consolidated Revenue Fund] 1861-1974VPRS 11336 Loan Ledger 1885-1970VPRS 11337 Works and Services Ledger 1970-1974VPRS 11333 Provisional Ledgers: [Trust Funds and Special Appropriations] 1857-1974VPRS 11334 Trust Fund Ledgers 1858-1979VPRS 11335 Public Account Ledger 1856-1974[In 1974 the Treasury introduced an electronic recordkeeping system.]VPRS 11342 Agent-General Accounts 1857-1914VPRS 11340 Agent-General Ledgers 1856-1961VPRS 11341 Agent-General: Service Account: Remittances and Collections 1915-1963VPRS 11344 Agent-General Service Account: Payments 1915-1963VPRS 11343 Advances and Agent-General Remittances Account 1862-1968VPRS 11345 Record of Miscellaneous Funds and Accounts 1870-1971VPRS 11338 Loan Council: Minutes of Meetings 1927-1980VPRS 11339 Loan Council: Reports and Papers 1977-1981(See also List of Holdings 1985 pages 390-392)

本系列涵盖1861年至1974年编制的支出明细分类账(Detailed Ledgers Expenditure)。1861年之前的支出日常摘要簿(Daily Abstract Books: Expenditure)可参见档案编号VPRS 11331。该系列设有独立分类账用于记录收支交易，其中通用收入明细分类账(Detailed Ledgers: General Revenue)存档于VPRS 11329。

维多利亚州公共会计概述
负责任政府体系的核心基石是议会对财政的控制权。政府自身并无财政资源，依赖议会从中央基金拨付资金——所有税收及其他收入均缴入该中央基金。政府需就上述资金的使用向议会承担问责……
然而澳大利亚财政联邦制的两大核心特征，削弱了联邦与州议会对财政的控制权：其一为联邦定期向州政府拨付大额拨款或贷款，用于通用或特定用途；其二为通过澳大利亚贷款委员会(Australian Loan Council)集中政府借贷行为。[《1981/82年联邦与维多利亚州间通用财政安排》，《维多利亚州政府间关系项目》，墨尔本大学1982年版]

综合收入基金
税收、王室土地出售与租赁、根据各类财政协议从联邦获得的款项及专项拨款，以及罚款、规费等其他来源收入，均缴入综合收入基金(Consolidated Revenue Fund)。该基金的支出需经由年度拨款法案授权，用于部门薪资、资本工程及应急开支；或经由专项拨款法案授权，后者涵盖总督、议会议员、法官及其他部分公职人员的薪资与津贴，以及州养老金、向医院与慈善基金、住房委员会、造币厂及教育机构等主体的拨付。

专项基金
同时，多部法案设立了专项基金，授权为特定用途筹集并使用收入。此类基金被视为综合收入的一部分，但单独管理。部分基金的收入主要源自综合收入的划转，其他基金则通过指定规费与收费筹集收入。例如20世纪60年代，乡村道路委员会基金(Country Roads Board Fund)的收入来自市政当局缴款、依据《机动车法案》《乡村道路法案》《商用货车法案》征收的规费与罚款，以及驾驶执照费。部分专项基金为长期存续，其余则为特定短期目标设立。

贷款基金
直至1970年，财政部(Treasury)均单独设有名为贷款基金(Loan Fund)的账户。《1958年公共账户法案》(Public Account Act 1958)要求，所有依据《1927年联邦与州财政协议法案》为州政府举借的资金、财政部长获得的临时垫款、偿还的贷款与垫款所得，以及出售使用贷款基金购置或建设的资产所得款项，均需贷记至贷款基金账户。1927年之前，州政府依据各类专项贷款法案自行举借公共贷款，议会授权举借公共贷款及使用贷款基金。随着联邦与州财政协议的实施，州政府不再自行举借公共贷款，转而根据澳大利亚贷款委员会的指令，分享联邦举借贷款的所得资金。普通贷款账户的资金主要用于资本工程与服务，包括铁路、道路与桥梁、港口与河道、供水、供电、学校与医院等公共建筑的建设与开发，以及支持第一产业。1970年，《1958年公共账户法案》大幅修订，将原综合收入基金与贷款基金合并为单一新账户——综合基金(Consolidated Fund)。同时设立信托基金“工程与服务账户”，用于资本工程与服务的开支。

信托基金
除综合基金外，公共账户还包含大量信托账户，统称为信托基金(Trust Fund)。此类账户理论上分为四类：州政府基金（含工程与服务账户）、联邦与州联合基金、联邦政府基金，以及用于保管遗赠、捐赠、存款及研究资金的账户。信托基金的运作受《1958年公共账户法案》监管，但其设立更多直接依据《审计法案》。该法案规定，财政部长可设立信托账户并明确其用途。与综合基金不同，除工程与服务账户外，信托基金的支出无需议会批准。但法案第12条规定，财政部长不得将信托基金资金用于账户设立时指定用途之外的其他目的。

档案记录
公共部门会计系统由结构化的档案集合组成，共同记录政府的财务交易。财政部留存了现金账簿、日记账、日常摘要簿，后续被通用收入与专项账户明细分类账、信托基金及专项拨款临时分类账、信托基金分类账、贷款分类账、工程与服务分类账，以及作为核心分类账的公共账户分类账所取代。财政部长需向议会提交年度预算与年度财务报表，后者通常附带有审计长的报告。

维多利亚公共档案办公室(PROV)保管的档案
VPRS 11325 现金账簿：收支[综合收入基金] 1856-1872
VPRS 11326 现金账簿：收入[综合收入基金] 1872-1973
VPRS 11330 现金账簿：支出[综合收入基金] 1872-1974
VPRS 11328 日记账[综合收入基金] 1856-1974
VPRS 11327 摘要账簿：收入[综合收入基金] 1857-1860
VPRS 11331 摘要账簿：支出[综合收入基金] 1856-1860
VPRS 11329 分类账：通用收入与专项账户 1861-1973
VPRS 11332 支出分类账[综合收入基金] 1861-1974
VPRS 11336 贷款分类账 1885-1970
VPRS 11337 工程与服务分类账 1970-1974
VPRS 11333 临时分类账：[信托基金与专项拨款] 1857-1974
VPRS 11334 信托基金分类账 1858-1979
VPRS 11335 公共账户分类账 1856-1974
[1974年财政部引入电子档案管理系统。]
VPRS 11342 代理总长账户 1857-1914
VPRS 11340 代理总长分类账 1856-1961
VPRS 11341 代理总长服务账户：汇款与收款 1915-1963
VPRS 11344 代理总长服务账户：付款 1915-1963
VPRS 11343 垫款与代理总长汇款账户 1862-1968
VPRS 11345 杂项基金与账户记录 1870-1971
VPRS 11338 贷款委员会：会议纪要 1927-1980
VPRS 11339 贷款委员会：报告与文件 1977-1981
另参见《藏品清单1985》第390-392页