VPRS 6177 Court of Petty Sessions Collector's Cash Book

Clerks of Petty Sessions were obligated by the Justices Act to keep considerable records relating to the business of the court, all of which implied the keeping of associated financial records. They were also subject to the provision of the Audit Act with respect to financial accountability. The Collectors Cash Book was listed in the Clerks of Courts Manual as the primary record to be kept relating to the Court's function as Collectors of Imposts and Receivers of Revenue with the direction that there shall be entered details of all fines.and every sum of money which is payable either wholly or in part to the revenue and also every payment out of such money Payments made to the court are usually listed in Collectors cash books recording the date, name, particulars (for example, fines, license fees, poor box) and the amount. At the end of each month there is a summary report of the ingoings for the month and the outgoings.

根据《治安法官法》（Justices Act）规定，治安法院书记员（Clerks of Petty Sessions）有义务妥善保管与法院业务相关的大量档案，其中必然涵盖配套的财务记录。同时，该类人员还需遵守《审计法》（Audit Act）中有关财务问责的相关条款。
《法院书记员手册》（Clerks of Courts Manual）将收款员现金账簿（Collectors Cash Book）列为法院作为关税征收者与税收收入接收者履行职能时需留存的核心档案，并明确要求登记所有罚款、全部或部分缴入国库的款项明细，以及该类资金的各项支出。
缴付至法院的款项通常会被记录在收款员现金账簿中，登记内容涵盖款项日期、缴款人姓名、款项详情（例如罚款、许可费、济贫箱捐款）及金额。每月月末，还需编制当月收入项与支出项的汇总报告。