NRS-16291 | General fund registers [Waugoola Shire Council]

Full description

The General Fund for shires was created under the Local Government (Shires) Act, 1905 (Act No 33, 1905) section 39. The purpose of the fund was to record the following revenues of the Council including:
(a) the proceeds of all general rates, dues, rents, fees, charges, penalties, compensation or other moneys payable.
(b) moneys received under any grant, endowment or statutory authority.
(c) other revenues not directed by this Act to be carried to any other fund (1).

The proceeds of the General fund could be used to finance the major activities of the Shire stipulated in the Act. These included road street and bridge construction, public health purposes, lighting, and water supply.

This series appears to be a detailed account of expenditure and revenue of the Waugoola Shire Council General Fund. The first part of the register contains groups of expenses such as rates, bank charges, cash expenses, endowment for contribution to roads, roads construction and maintenance expenses, sundries and miscellaneous expenses. A riding balance is recorded for each half a year.

The total expenses and revenues brought forward in June and December each year are the basis of balance sheets which are shown in the second part of the register.

Endnotes
(1) Local Government (Shires) Act, 1905 (Act No 33, 1905)