Full description
Under part VII division 2 of the Local Government (Shires) Act, 1905 a council was obliged to maintain true and regular accounts in books of accounts of all sums of money received or paid into or out of every fund, and of several purposes for which such moneys have been received and paid. The forms or manner in which, different kinds of these books were kept, were prescribed by the Governor (1).
These Cash Books were accounting records incorporated in a standard public sector accounting system. The purpose of these books in the Waugoola Shire Council accounting system was to record receipts and payments of cash and cheques. The Council was obliged to prepare a detailed account of expenditure and revenue to be published in June and December each year. The books were also utilised to indicate the balance of the amount of cash available at any time.
These records contain details of the cash account maintained by the Waugoola Shire Council. Income and expenditure recorded by the Cash Books, including rates, fees, wages, maintenance and repair.
One of the cash books covers income and expenditure of the urban area of Woodstock.
There are some gaps in the contents of the series. Cash Books for 1912 – 1918 and after 1925 are missing and may not be extant.
FOOTNOTES:
(1) The Statutes of New South Wales, Act No. 33
Created: 1907-06-30 to 1925-12-31
Data time period: 1907-06-30 to 1925-12-31
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