NRS-16820 | Annual Statement of Accounts [North Coast Water]

Full description

This series consists of the Annual Statements of Accounts for the Lower Clarence County Council. The Council was responsible for water supply for the County District that initially included the Municipalities of Maclean and Ulmarra and the Shires of Orara and Harwood. From 1970 to 1993, the first page of the Statement was the Clerk’s Certificate and this provided a summary of the Statement’s contents, a section for the signature of certification by the County Clerk and the Chairman’s Minute attesting that the Statement had been referred to the Auditor in accordance with the Local Government Act, 1919. This was replaced from 1993 by a summary page signed by the Council Chairman, General Manager and Responsible Accounting Officer, and a Councillor, although not all subsequent Statements have this page.

The Annual Statements of Accounts included: an Aggregate Balance Sheet with Auditor’s Certificate; Revenue Account; General Purposes Expenditure; Rates and Extra Charges on Overdue Rates; Details of District Water Supply Local Rate; Statement of Outstanding Rates and Extra Charges on Overdue Rates; Lists of Sundry Debtors and Sundry Creditors; Return of Expenditure of Loan Moneys; Statement of Reserves; Statement of Bank Balances; Statistical Summary of Loans Current; Income and Expenditure; Statement of Trust Fund; Statements of Fixed Assets; and Statement of Reconciliation of Government Grants.

Although each of the Statements of Accounts was spiral bound from 1990, the contents remained largely unchanged until 1993 when the new Local Government Act came into force. From 1993, the Council’s Financial Statements still contained the required financial information but were accompanied by more descriptive notes. The Council’s Statement of Accounts were now required under Section 413 (2) (c) of the Local Government Act 1993.

All of the Annual Statements of Accounts were required to be sent to the Department of Local Government each year in accordance with the Local Government Acts of 1919 and 1993.