VPRS 11334 Trust Fund Ledgers

This series consists of Trust Fund Ledgers which document revenue and expenditure transactions for individual trust fund accounts.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)

本系列包含**信托基金分类账（Trust Fund Ledgers）**，用于记录各单个信托基金账户的收支交易。

维多利亚州公共会计概述（An Overview of Victorian Public Accounting）
责任政府体系的核心基石，在于议会对财政的控制权。政府本身并无自有财政资源，需依赖议会从中央基金中拨付资金——所有税收及其他收入均上缴该中央基金。政府需就上述资金的使用向议会承担问责责任……
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的财政控制权……其一，联邦定期向各州拨付大额拨款或贷款，用于通用或特定用途；其二，通过澳大利亚贷款委员会（Australian Loan Council）实现政府举债的集中化……
[《联邦与维多利亚州1981/1982年总体财政安排》，墨尔本大学（University of Melbourne）维多利亚州政府间关系项目组，1982年。]

统一收入基金
来自税收、王室土地出售与租赁、联邦依据各类财政协议拨付的款项及专项拨款，以及罚款、规费等其他来源的总收入，均上缴**统一收入基金（Consolidated Revenue Fund）**。该基金的支出，需依据《年度拨款法案》（管控部门薪酬、资本工程及应急开支）或多项专项拨款法案之一获得授权。后者这类法案则规范总督、议会议员、法官及其他部分公职人员的薪酬与津贴发放，授权拨付州养老金，以及向医院与慈善基金、住房委员会、造币厂、教育机构等主体提供资金。

同时，依据各类法案还设立了专项基金，用于为特定用途筹集并支出资金。这类基金被视为统一收入基金的组成部分，但实行单独管理。部分专项基金的收入主要来自统一收入基金的资金划转，其余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的收入来自市政当局缴纳的款项、依据《机动车法案》《乡村道路法案》《商用货车法案》征收的罚款与费用，以及驾驶执照规费。部分专项基金为长期存续，其余则为特定短期用途设立。

贷款基金
直至1970年，财政部（Treasury）均单独设立名为贷款基金的账户。《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、财政部长通过临时垫款获得的资金、偿还贷款与垫款所得资金，以及出售使用贷款基金购置或生成的资产所得收入，均需计入贷款基金。

1927年之前，维多利亚州依据各项专项贷款法案自行举借公共贷款，议会负责授权举借公共贷款及支出贷款基金资金。随着《联邦与州财政协议》生效，州政府停止自行举借公共贷款，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项目，包括铁路、道路与桥梁、港口与河道的建设与开发，供水、供电设施，学校、医院等公共建筑，以及扶持初级产业发展。

1970年，《1958年公共账户法案》得到大幅修订，将原统一收入基金与贷款基金合并为单一新账户——**统一基金（Consolidated Fund）**。同时，设立名为工程与服务账户的信托基金，用于资本工程与服务项目的开支。

信托基金
除统一基金外，公共账户还包含大量信托账户，共同构成**信托基金（Trust Fund）**。该基金理论上分为四类：包括工程与服务账户在内的州政府基金、联邦与州联合基金、联邦政府基金，以及用于遗赠、捐赠、存款与科研的托管资金。

信托基金的运作受《1958年公共账户法案》规制，但其设立更直接依据《审计法案（Audit Act）》。该法案规定，财政部长可设立信托账户并明确其设立用途。与统一基金不同，除工程与服务账户外，信托基金的其他支出无需获得议会批准。但该法案第12条规定，财政部长不得将信托基金资金用于账户设立用途之外的其他目的，否则属违法行为。

档案
公共部门会计体系由结构化的档案集合构成，共同记录政府的各类财务交易。财政部留存的档案包括：现金账簿、日记账、每日汇总账簿，后续替换为通用收入与专项账户明细分类账、信托基金与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。

财政部长需向议会提交年度预算与年度财务报表，后者通常附带审计署长（Auditor-General）的审计报告。

PROV馆藏档案
VPRS 11325 现金账簿：收支记录【统一收入基金】，1856-1872年
VPRS 11326 现金账簿：收入记录【统一收入基金】，1872-1973年
VPRS 11330 现金账簿：支出记录【统一收入基金】，1872-1974年
VPRS 11328 日记账【统一收入基金】，1856-1974年
VPRS 11327 汇总账簿：收入记录【统一收入基金】，1857-1860年
VPRS 11331 汇总账簿：支出记录【统一收入基金】，1856-1860年
VPRS 11329 分类账：通用收入与专项账户，1861-1973年
VPRS 11332 支出分类账【统一收入基金】，1861-1974年
VPRS 11336 贷款分类账，1885-1970年
VPRS 11337 工程与服务分类账，1970-1974年
VPRS 11333 临时分类账：【信托基金与专项拨款】，1857-1974年
VPRS 11334 信托基金分类账，1858-1979年
VPRS 11335 公共账户分类账，1856-1974年

[1974年，财政部引入了电子档案管理系统。]

VPRS 11342 州代理总长（Agent-General）账户，1857-1914年
VPRS 11340 州代理总长分类账，1856-1961年
VPRS 11341 州代理总长服务账户：汇款与收款，1915-1963年
VPRS 11344 州代理总长服务账户：付款记录，1915-1963年
VPRS 11343 垫款与州代理总长汇款账户，1862-1968年
VPRS 11345 杂项基金与账户记录，1870-1971年
VPRS 11338 澳大利亚贷款委员会：会议纪要，1927-1980年
VPRS 11339 澳大利亚贷款委员会：报告与文件，1977-1981年

另可参阅《1985年馆藏清单》第390-392页。