VPRS 11341 Agent General: Service Account Remittances and Collections

This series documents credits and debits to and from the Agent-Generals Service Account.Agent-Generals Accounting SystemThe London transactions were handled in the office of the Agent-General for Victoria. The transactions consisted in the main of payment of interest on the States overseas debt, payments in respect of materials indented by the State and the expenses of the Agent-Generals office.ProcedureA banking account was opened in London and was provided with funds from the Treasurers account. These funds were remitted regularly on the basis of known commitments for interest due and an estimated amount to cover other expenditure.The authority of the Agent-General to make payments from the bank account in London was contained in advice signed by the Treasurer and known as Treasury Credits. A general credit was issued each half year authorising expenditure during the ensuing six months on certain classified items, each with a prescribed limit based on the estimated requirements of departments. Specific Treasury credits were issued as required to cover charges not allowed for in the general credit. The Agent-General was required to keep a record of the payments against each Treasury Credit.Each month the Agent-General prepared a statement of the receipts and payments on the Government Account and submitted it, together with the supporting vouchers and a copy of the bank pass book, to a public accountant in London for audit.On completion of the audit in London the statement and vouchers were sent to the Treasury where they were examined and the receipts and payments dissected in accordance with the Treasury funds and heads of account to which they were applicable. The Treasury then debited or credited the appropriate funds by transfer to the London Remittance Account. The vouchers and statements were then forwarded to the Auditor-General.[From Manual of Government Accounting in New South Wales c1963]

本系列档案记录了代理总长（Agent-General）服务账户的借贷收支情况。
代理总长会计制度（Agent-Generals Accounting System）
伦敦辖区的交易均由维多利亚州代理总长办公室经办，交易主要包括各州海外债务利息支付、州方订购物资款项支付以及代理总长办公室的运营开支。

流程说明：
首先在伦敦开立银行账户，资金由财政账户拨付。资金依据已确认的到期利息债务及覆盖其他开支的预估金额，定期汇划至该账户。
代理总长从伦敦银行账户进行支付的权限，需以财政大臣签署的、被称为“国库授信（Treasury Credits）”的官方通知为依据。每半年会出具一份通用授信，授权在随后六个月内开展分类支出项目的开支，每个项目均根据各部门预估需求设定限额。若需覆盖通用授信未涵盖的开支，则需按需出具专项国库授信。代理总长需针对每份国库授信留存支付记录。
代理总长每月需编制政府账户收支报表，并连同原始凭证及银行存折副本，提交给伦敦的执业会计师进行审计。
伦敦审计完成后，报表及原始凭证将送交国库部门，由其按照适用的国库资金类别与会计科目（heads of account）对收支进行拆分核算。随后国库通过划转至伦敦汇划账户的方式，对相应资金进行借贷记账。最后凭证与报表将被移送至审计总长（Auditor-General）处。

【资料来源：《新南威尔士州政府会计手册》（Manual of Government Accounting in New South Wales，约1963年）】