VPRS 12334 Balance Books

This series comprises records which belonged to a municipal accounting system. An explanation of the types of funds managed by municipalities and the types of records found within accounting systems follows.Municipal Accounting FundsMunicipal accounting has been subject to the provisions of the Local Government Act 1874 and subsequent local government legislation and to the Municipal Accounting Regulations. Under these provisions the income and expenditure of Victorian municipal councils is segregated into Municipal Funds, Loan Funds and a Country Roads Board Fund.The Municipal Funds are further broken down into the following three types of funds:General FundUndertakings such as abattoirs, electricity supply etcPrivate Street Construction, Separate Rate and Special Improvement Charges.Municipalities are required to credit ordinary revenue to the Municipal Funds. Ordinary revenue is comprised of rates, tolls and rent of tolls, grants and all other moneys not being the proceeds of a loan. The General Fund is the principal fund of the council and its accounts show the main items of municipal income and expenditure.The Municipal Accounting Regulations require separate accounting records to be kept for the three types of Municipal Funds.Accounting RecordsAccounting systems comprise a structured collection of records which together document financial transactions. At the most basic level the flow of information between the integral components, or records, within the system is indicated by the following diagram:Source Documents

本系列数据集包含原属市级会计系统的各类记录。下文将对市级政府管辖的基金类型，以及会计系统内的记录类型进行说明。

市政会计基金（Municipal Accounting Funds）
市级会计工作需遵守《1874年地方政府法》及后续地方政府相关立法，同时需符合《市政会计条例》的相关规定。依据上述规定，维多利亚州市级议会的收支被划分为市政基金（Municipal Funds）、贷款基金（Loan Funds）以及乡村道路委员会基金（Country Roads Board Fund）三类。

市政基金可进一步细分为以下三类：
1. 普通基金（General Fund）
2. 屠宰场、供电等运营事业基金
3. 私人道路建设、单独税费及专项改善收费基金

市级政府需将普通收入计入市政基金。普通收入包括税费、通行费及通行费租金、拨款，以及所有非贷款所得的其他款项。普通基金为议会的核心基金，其账目可直观体现市级政府收支的主要项目。

《市政会计条例》要求针对三类市政基金分别留存独立的会计记录。

会计记录（Accounting Records）
会计系统由一系列结构化的记录集合构成，可完整记录各类金融交易活动。在最基础的层面，系统内各核心组件（或记录）之间的信息流转可通过如下示意图体现：原始凭证（Source Documents）