VPRS 16247 Contract Register

This series comprises volumes called Contract Registers. They were created to document contract particulars.The Contract Registers provide a brief summary of contracts entered into by the Council for the provision of goods and services. Under the provisions of the Local Government Act 1874 and subsequent Local Government Acts and the Municipal Accounting Regulations, a local council could enter into contracts with individuals for the execution of any municipal works, or the furnishing of any goods by giving a notice in a newspaper expressing the purpose of the contract and inviting tender.The requirements for calling tenders does not apply to a contract entered into by a municipality with another municipality, a government department, or a statutory authority.Every contract is required to specify the work to be done, the material to be furnished, the price to be paid for the same, and a completion date.The Council is required to keep Contract Registers to record particulars of all the municipal contracts which include:* contract number* name of the contract* description of work and account* successful tender* details of payments* extra, deduction and deposits madeContracts recorded in the register are to be included in a statement of contracts which is incorporated in the Annual Statement of Accounts.The Contract Register is a subsidiary accounting record linked to the summary account contracts in the general fund ledgers which shows the liability of the council for contract work. It is also an important source of reference for the municipal engineer who is required to issue certificates to the Council to the effect that progress payments to contractors are justified by the state of the works. The Register is an important part of the system of internal checks on contract payments.

本系列包含以《合同登记簿》（Contract Registers）命名的卷宗，其编制目的为记录合同详情。《合同登记簿》会简要汇总议会为采购商品及服务而签订的各类合同。

依据1874年《地方政府法》及后续《地方政府法》与《市政会计条例》的规定，地方议会可通过在报纸刊登公告说明合同意向并邀请投标的方式，与个人签订合同以开展各类市政工程或提供相关商品。邀请投标的法定要求不适用于市政当局与其他市政当局、政府部门或法定机构签订的合同。

每份合同均需明确载明需实施的工程、需提供的物料、对应价款及完工日期。议会需留存合同登记簿，以记录所有市政合同的详情，具体包括：
- 合同编号
- 合同名称
- 工程描述与账目
- 中标投标详情
- 付款详情
- 额外款项、扣款及缴存保证金详情

登记簿中记载的合同需纳入合同明细表，该明细表将并入年度会计报表。合同登记簿为辅助会计账簿，与普通基金分类账中的合同汇总账户相关联，用以体现议会就合同工程所承担的负债。同时，该登记簿也是市政工程师的重要参考依据——市政工程师需向议会出具证明，确认向承包商支付的进度款项与工程实际进度相符。该登记簿亦是合同付款内部核查体系的重要组成部分。