NRS-20099 | Stores and Materials Register [Culcairn Shire Council]

This series is comprised of two volumes of Stores and Materials Registers for the Culcairn Shire Council. The Culcairn Shire Councils Stores and Materials Book contains the return of tools and plant held by the Shire from 1912. It contains the following information: nature of material; receipts – date received – from whom – quantity – rate; value or cost; Issues – date issued – to whom – to what work – Job. No. – quantity – rate; value or cost.Regulations under the Local Government (Shires) Act, 1905 set down requirements for the managing and recordkeeping of stores and materials. Stores and materials were defined as ‘such stores and materials as are required for use in the work supervised by the Engineer, and also such articles of what are called “plant” – such as picks, shovels, barrows and scaffolding.” (1) [The regulations defined plant as ‘alliances of a comparatively permanent nature’ such as engines, ferries, pumps (2) and these are excluded from regulations governing stores and materials.]The regulations specified that within a month of the establishment of a Shire the Engineer submit to the Clerk an inventory of the stores and materials taken over from the Public Works Department, indicating their condition and including an estimate of their value. The statement was required to distinguish between the items in use and those retained in storage. This inventory was to be pasted into a guard book to be labelled ‘Stores and Materials’ and the value entered into the ledger as a ‘stores and materials account’ under the “Government Grants Account’. (3)The Engineer was required to keep a record of all materials purchased indicating the purposes for which the items were required, and these were debited to the stores and materials account. (4)Endnotes: 1. The Local Government (Shires) Act, 1905. Regulations [NSW Government Gazette 28 November 1906 p. 6446 ff. No 138.2. Ibid. 1473. Ibid. 1394. Ibid 140- 141

本系列由两卷《卡尔卡郡议会物资与材料登记簿（Stores and Materials Registers）》构成。卡尔卡郡议会《物资与材料账簿》记录了该郡自1912年起所持有的工具与机具（plant）台账，包含以下信息：物资品类；入库详情——入库日期、供货方、数量、单价；价值或成本；出库详情——出库日期、领用方、对应工程、作业编号、数量、单价；价值或成本。
1905年《地方政府（郡）法案（Local Government (Shires) Act, 1905）》所配套的管理条例，对物资与材料的管理及存档工作作出了规定。条例将物资与材料定义为"工程师监督的工程作业所需使用的各类物资与材料，以及所谓的‘机具（plant）’类物品——例如镐、铁锹、手推车与脚手架"(1)。[条例同时将机具（plant）定义为"性质相对永久的设施"，例如发动机、渡轮、水泵(2)，此类机具不受物资与材料相关管理条例约束。]
该条例规定，郡政府成立后的一个月内，工程师需向书记员提交从公共工程部（Public Works Department）接管的物资与材料清单，注明物资状况并估算其价值。该清单需区分在用物品与库存留存物品，并需粘贴至标注为"物资与材料"的护封簿中，同时将其价值记入"政府补助账户（Government Grants Account）"项下的"物资与材料账户"(3)。
工程师需留存所有采购物资的记录，注明物资用途，并将此类采购记入物资与材料账户的借方(4)。
注释：1. 《1905年地方政府（郡）法案》管理条例[新南威尔士州政府公报（NSW Government Gazette），1906年11月28日，第6446页及后续，第138号。2. 同上，第1473页。同上，第1394页。同上，第140-141页。