NRS-21166 | Sanitary Register [Municipal District of Enfield/Municipality of Enfield]

These accounting records were initially created under s.38 of the An Act for establishing Municipalities Institutions 1858 (22, Victoria Act No. 13), and subsequent legislation. This section specified that the council keep books of accounts, which were to be made available to auditors. The Council was also to prepare a detailed account of expenditure and revenue to be published in June and December. Municipal Accounting regulations also governed the format and type of records to be maintained. The purpose of these Registers was to show details of the sanitary accounts maintained by Council. Specifically, each volume contains the following information: name, amount from previous quarter, number of services, amount for current period, amount due, date of payment, receipt number, amount paid, prepayment allowance, bad debts written off, amount to next period and remarks. In the later volume (also named as a personal account ledger), the information is arranged over a 2 page spread, with an extra column for the auditors tick.

本批会计记录最初系依据《1858年市政机构设立法案》（维多利亚22年第13号法案）第38条及后续立法制定。该条款明确要求市政委员会留存会计账簿，并需向审计人员开放查阅。委员会还需编制详细的收支报告，于每年6月及12月对外发布。市政会计管理条例同时对需留存的会计记录的格式与类型作出了规范。此类登记簿的设置目的为展示委员会所留存的卫生会计账目明细。具体而言，每卷账簿包含以下信息：项目名称、上一季度结转金额、服务次数、本期发生额、应付款项、付款日期、收据编号、已付金额、预付款减免额、已核销坏账、结转下期金额及备注。后期版本的账簿（亦称为个人往来总账）采用两页跨页排版，并增设一列供审计人员勾选使用。