This data allows citizens to view who received payments from the state for goods or services and how much they received. The data can be explored by searching for specific payee names or by browsing by Government Function. The Open Checkbook app allows the user to drill down from aggregated spending accounts all the way down to each individual payment to a payee. The data is updated nightly and therefore reflects current spending activities more accurately than any other publicly available source. In general the data reflects all payments made up to 24 to 48 hours prior to view. Certain payee names have been removed in order to protect the privacy of individuals, in accordance with Health Insurance Portability and Accountability Act (HIPAA) regulations or where the information is otherwise protected by law. Redacted information includes: •Payees who are statutorily protected •Information that would lead to violating HIPAA laws •Information of Minors

General Ledger

Information relating to the transactional accounting, for the exchange of funds between an Individual, Organizations or other Government Agencies and FSA.

These records represent financial ledgers covering cash accounts. Volume one details the following: date, ledger folio number, particulars (such as sundries, general balances, working expenses and salaries), debit, credit, and running totals. Volumes two and three are slightly different and record the following: ledger folio number, vote, cash book folio number, date, number of cheque, particulars, number of voucher, and totals.

This State Rail Archives Series R448 included Journal Ledgers- Wages, Expense Reimbursements and Allowances and Journal Ledger- Capital Accounts. These have been separated from this series and now constitute:
NRS 17428 Journal Ledgers- Wages, Expense Reimbursements and Allowances
NRS 17429 Journal Ledger- Capital Accounts.


Custody History
From 1955 until 2000 the State Rail Authority of New South Wales maintained an ‘in house archives’ consisting of the archival records of the Authority, its predecessor agencies and the private railway companies taken over by the government. The date ranges of the records were from 1849 until 2000. When the decision was made to close the ‘State Rail Archives’ the parts of the collection that were required as State archives were transferred to the State Records Authority of NSW. Those record series were incorporated into the State Records series system of archives control and were re-numbered.

This series was formerly part of the State Rail Archives collection. It may have been viewed in the State Rail Archives as series R448 and could have been previously cited as such in notes by researchers at State Rail Archives or in publications or unpublished works.

This series consists of the Public Account Ledgers which were the prime ledgers from which the annual Finance Statement was prepared.

An Overview of Victorian Public Accounting

The keystone of the system of responsible government is Parliaments control of finance. The government has no financial resources of its own and depends on Parliament to make moneys available to it from a central fund into which all proceeds of taxation and other revenues are paid. The Government is accountable to the Parliament for the expenditure of these moneys...Nevertheless two principal features of Australian fiscal federalism detract from the control of finance by Commonwealth and State parliaments...The first is the regular transfer of substantial funds as grants or loans for general or specific purposes from the Commonwealth to the States. The other is the centralization of government borrowing through the Australian Loan Council... [General Financial Arrangements Between the Commonwealth and Victoria 1981/82. Intergovernmental Relations in Victoria Program, University of Melbourne 1982.]

Consolidated Revenue

General revenue from sources such as taxation, the sale and rental of crown lands, payments received from the Commonwealth under various financial agreements and special grants and receipts from other sources such as the payment of fines and fees was paid into the Consolidated Revenue Fund. Expenditure from this fund was authorised either under an Annual Appropriation Act which governed expenditure on Departmental salaries and wages, capital works and contingencies or under one of many special appropriation acts. These latter acts governed the payment of such items as the salaries and allowances of the Governor, members of Parliament, judges and certain other public officials and authorised expenditure on State pensions and payments to such bodies as the Hospitals and Charities Fund, the Housing Commission, the Mint and educational institutions.

Special funds were also established under various Acts which authorised the raising and expenditure of revenue for specified purposes. Such funds were considered part of the consolidated revenue but were managed separately. The revenue of some of these funds was primarily a transfer of revenue from consolidated revenue but the revenue of other funds was raised through specified fees and charges. For example, in the 1960s the revenue of the Country Roads Board Fund was derived from payments made by municipalities, fees and fines levied under the Motor Car Act, the Country Roads Act, the Commercial Goods Vehicles Act and drivers licence fees. While some special funds were continuing, others were established for a specific short term purpose.

Loan Fund

Until 1970, a separate account known as the Loan Fund was maintained by Treasury. The Public Account Act 1958 required that all moneys borrowed for and on behalf of the State pursuant to the Commonwealth and State Financial Agreement Act 1927, all moneys obtained by the Treasurer by way of temporary advance, moneys received in repayment of loans and advances and from the sale of property purchased or produced out of loan funds be credited to the Loan Fund.

Until 1927, the State raised its own public loans under the provisions of various specific loan acts. Parliament authorised the raising of public loans and the expenditure of loan funds. With the advent of the Commonwealth and States Financial Agreement, the State ceased to raise public loans and instead shared in the proceeds of loans raised by the Commonwealth at the direction of the Australian Loan Council.

Funds from the General Loan Account were used primarily for capital works and services including the construction and development of railways, roads and bridges, harbours and rivers, water supply, electricity supply, public buildings such as schools and hospitals and support for primary production.

In 1970 the Public Account Act 1958 was substantially amended to provide for the amalgamation of the former Consolidated Revenue and Loan funds into a single new account, the Consolidated Fund. At the same time, a trust fund, the Works and Services Account was established to cater for expenditure on capital works and services.

Trust Fund

In addition to the Consolidated Fund, the Public Account included a large number of trust accounts which collectively comprised the Trust Fund. They were notionally divided into four categories: State government funds, including the works and services account; joint Commonwealth and State funds; Commonwealth government funds and moneys held for bequests, donations, deposits and research.

The operation of the Trust Fund is regulated by the Public Account Act 1958, although its establishment was more directly attributable to the Audit Act. The Public Account Act provides that the Treasurer may establish trust accounts and define the purposes for which they are established. Unlike the Consolidated Fund, expenditure from the Trust Fund, other than from the works and services account, does not require parliamentary approval. However, section 12 of the Act provides that it shall not be lawful for the Treasurer to expend any moneys from the Trust Fund for purposes other than the one for which a trust account was established.

Records

Public sector accounting systems comprise a structured collection of records which together document the financial transactions of government.

The Treasury maintained cash books, journals, daily abstract books which were succeeded by detailed ledgers for general revenue and special accounts, provisional ledgers for trust funds and special appropriations, trust fund ledgers, loan ledgers, works and services ledgers and the public account ledger which was the prime ledger.

The Treasurer was required to present an annual Budget and an annual Finance Statement to Parliament. The latter was frequently accompanied by the report of the Auditor-General.

Records in PROV custody

VPRS 11325 Cash Books: Revenue and Expenditure [Consolidated Revenue Fund]1856-1872

VPRS 11326 Cash Books: Revenue [Consolidated Revenue Fund] 1872-1973

VPRS 11330 Cash Books: Expenditure [Consolidated Revenue Fund] 1872-1974

VPRS 11328 Journals [Consolidated Revenue Fund] 1856-1974

VPRS 11327 Abstract Books: Revenue [Consolidated Revenue Fund] 1857-1860

VPRS 11331 Abstract Books: Expenditure [Consolidated Revenue Fund] 1856-1860

VPRS 11329 Ledgers: General Revenue and Special Accounts 1861-1973

VPRS 11332 Expenditure Ledgers [Consolidated Revenue Fund] 1861-1974

VPRS 11336 Loan Ledger 1885-1970

VPRS 11337 Works and Services Ledger 1970-1974

VPRS 11333 Provisional Ledgers: [Trust Funds and Special Appropriations] 1857-1974

VPRS 11334 Trust Fund Ledgers 1858-1979

VPRS 11335 Public Account Ledger 1856-1974

[In 1974 the Treasury introduced an electronic recordkeeping system.]

VPRS 11342 Agent-General Accounts 1857-1914

VPRS 11340 Agent-General Ledgers 1856-1961

VPRS 11341 Agent-General: Service Account: Remittances and Collections 1915-1963

VPRS 11344 Agent-General Service Account: Payments 1915-1963

VPRS 11343 Advances and Agent-General Remittances Account 1862-1968

VPRS 11345 Record of Miscellaneous Funds and Accounts 1870-1971

VPRS 11338 Loan Council: Minutes of Meetings 1927-1980

VPRS 11339 Loan Council: Reports and Papers 1977-1981

(See also List of Holdings 1985 pages 390-392)

300 United States import shipment records of Waste paper white ledger with prices, volume & current Buyer’s suppliers relationships based on actual United States import trade database.

Delphi general ledger contains the following data elements, but is not limited to the United States Standard General Ledger (USSGL) chart of accounts, stores actual, budget, and encumbrance balances for detail and summary accounts, event time stamps, stores journal entry source names and descriptions, and stores the relationships between ledgers.

This series consists of Trust Fund Ledgers which document revenue and expenditure transactions for individual trust fund accounts.

An Overview of Victorian Public Accounting

The keystone of the system of responsible government is Parliaments control of finance. The government has no financial resources of its own and depends on Parliament to make moneys available to it from a central fund into which all proceeds of taxation and other revenues are paid. The Government is accountable to the Parliament for the expenditure of these moneys...Nevertheless two principal features of Australian fiscal federalism detract from the control of finance by Commonwealth and State parliaments...The first is the regular transfer of substantial funds as grants or loans for general or specific purposes from the Commonwealth to the States. The other is the centralization of government borrowing through the Australian Loan Council... [General Financial Arrangements Between the Commonwealth and Victoria 1981/82. Intergovernmental Relations in Victoria Program, University of Melbourne 1982.]

Consolidated Revenue

General revenue from sources such as taxation, the sale and rental of crown lands, payments received from the Commonwealth under various financial agreements and special grants and receipts from other sources such as the payment of fines and fees was paid into the Consolidated Revenue Fund. Expenditure from this fund was authorised either under an Annual Appropriation Act which governed expenditure on Departmental salaries and wages, capital works and contingencies or under one of many special appropriation acts. These latter acts governed the payment of such items as the salaries and allowances of the Governor, members of Parliament, judges and certain other public officials and authorised expenditure on State pensions and payments to such bodies as the Hospitals and Charities Fund, the Housing Commission, the Mint and educational institutions.

Special funds were also established under various Acts which authorised the raising and expenditure of revenue for specified purposes. Such funds were considered part of the consolidated revenue but were managed separately. The revenue of some of these funds was primarily a transfer of revenue from consolidated revenue but the revenue of other funds was raised through specified fees and charges. For example, in the 1960s the revenue of the Country Roads Board Fund was derived from payments made by municipalities, fees and fines levied under the Motor Car Act, the Country Roads Act, the Commercial Goods Vehicles Act and drivers licence fees. While some special funds were continuing, others were established for a specific short term purpose.

Loan Fund

Until 1970, a separate account known as the Loan Fund was maintained by Treasury. The Public Account Act 1958 required that all moneys borrowed for and on behalf of the State pursuant to the Commonwealth and State Financial Agreement Act 1927, all moneys obtained by the Treasurer by way of temporary advance, moneys received in repayment of loans and advances and from the sale of property purchased or produced out of loan funds be credited to the Loan Fund.

Until 1927, the State raised its own public loans under the provisions of various specific loan acts. Parliament authorised the raising of public loans and the expenditure of loan funds. With the advent of the Commonwealth and States Financial Agreement, the State ceased to raise public loans and instead shared in the proceeds of loans raised by the Commonwealth at the direction of the Australian Loan Council.

Funds from the General Loan Account were used primarily for capital works and services including the construction and development of railways, roads and bridges, harbours and rivers, water supply, electricity supply, public buildings such as schools and hospitals and support for primary production.

In 1970 the Public Account Act 1958 was substantially amended to provide for the amalgamation of the former Consolidated Revenue and Loan funds into a single new account, the Consolidated Fund. At the same time, a trust fund, the Works and Services Account was established to cater for expenditure on capital works and services.

Trust Fund

In addition to the Consolidated Fund, the Public Account included a large number of trust accounts which collectively comprised the Trust Fund. They were notionally divided into four categories: State government funds, including the works and services account; joint Commonwealth and State funds; Commonwealth government funds and moneys held for bequests, donations, deposits and research.

The operation of the Trust Fund is regulated by the Public Account Act 1958, although its establishment was more directly attributable to the Audit Act. The Public Account Act provides that the Treasurer may establish trust accounts and define the purposes for which they are established. Unlike the Consolidated Fund, expenditure from the Trust Fund, other than from the works and services account, does not require parliamentary approval. However, section 12 of the Act provides that it shall not be lawful for the Treasurer to expend any moneys from the Trust Fund for purposes other than the one for which a trust account was established.

Records

Public sector accounting systems comprise a structured collection of records which together document the financial transactions of government.

The Treasury maintained cash books, journals, daily abstract books which were succeeded by detailed ledgers for general revenue and special accounts, provisional ledgers for trust funds and special appropriations, trust fund ledgers, loan ledgers, works and services ledgers and the public account ledger which was the prime ledger.

The Treasurer was required to present an annual Budget and an annual Finance Statement to Parliament. The latter was frequently accompanied by the report of the Auditor-General.

Records in PROV custody

VPRS 11325 Cash Books: Revenue and Expenditure [Consolidated Revenue Fund]
1856-1872

VPRS 11326 Cash Books: Revenue [Consolidated Revenue Fund] 1872-1973

VPRS 11330 Cash Books: Expenditure [Consolidated Revenue Fund] 1872-1974

VPRS 11328 Journals [Consolidated Revenue Fund] 1856-1974

VPRS 11327 Abstract Books: Revenue [Consolidated Revenue Fund] 1857-1860

VPRS 11331 Abstract Books: Expenditure [Consolidated Revenue Fund] 1856-1860

VPRS 11329 Ledgers: General Revenue and Special Accounts 1861-1973

VPRS 11332 Expenditure Ledgers [Consolidated Revenue Fund] 1861-1974

VPRS 11336 Loan Ledger 1885-1970

VPRS 11337 Works and Services Ledger 1970-1974

VPRS 11333 Provisional Ledgers: [Trust Funds and Special Appropriations] 1857-1974

VPRS 11334 Trust Fund Ledgers 1858-1979

VPRS 11335 Public Account Ledger 1856-1974

[In 1974 the Treasury introduced an electronic recordkeeping system.]

VPRS 11342 Agent-General Accounts 1857-1914

VPRS 11340 Agent-General Ledgers 1856-1961

VPRS 11341 Agent-General: Service Account: Remittances and Collections 1915-1963

VPRS 11344 Agent-General Service Account: Payments 1915-1963

VPRS 11343 Advances and Agent-General Remittances Account 1862-1968

VPRS 11345 Record of Miscellaneous Funds and Accounts 1870-1971

VPRS 11338 Loan Council: Minutes of Meetings 1927-1980

VPRS 11339 Loan Council: Reports and Papers 1977-1981

(See also List of Holdings 1985 pages 390-392)

This statistic contains recent circulation numbers for the Newark Star-Ledger. In the six months period ending on March 31, 2013 the average paid weekday circulation of this Newark based newspaper amounted to 340,778 copies.Additional info: circulation of the Newark Star-LedgerThe Newark Star-Ledger of Newark, New Jersey, is the state's largest daily newspaper. Richard Vezza has been the publisher of The Star-Ledger since 2009. The newspaper is a property of Advanced Publications holding company, which was founded in 1922 by Sam Newhouse. Other media properties owned by Advanced Publications include Vogue, Vanity Fair, GQ and Architectural Digest. According to figures published by the Alliance for Audited Media in April 2013, average weekday paid circulation amounted to 341,00 copies between October 2012 and March 2013, up from about 280,000 copies sold between October 2011 and March 2012. Meanwhile, average paid circulation of the Sunday edition fell from a high of about 442,000 copies between April and September 2012, to just around 430,000 copies between October 2011 and March 2012.

This series consists of Ledgers: General Revenue and Special Accounts which record revenue transactions for the period 1861 to 1973. The Special Accounts concern transactions relating to special funds such as the Country Roads Board (CRB) Fund, Transport Regulation Board (TRB) Fund, Estate Agents Fund, Guarantee Fund, etc..

An Overview of Victorian Public Accounting

The keystone of the system of responsible government is Parliaments control of finance. The government has no financial resources of its own and depends on Parliament to make moneys available to it from a central fund into which all proceeds of taxation and other revenues are paid. The Government is accountable to the Parliament for the expenditure of these moneys...Nevertheless two principal features of Australian fiscal federalism detract from the control of finance by Commonwealth and State parliaments...The first is the regular transfer of substantial funds as grants or loans for general or specific purposes from the Commonwealth to the States. The other is the centralization of government borrowing through the Australian Loan Council... [General Financial Arrangements Between the Commonwealth and Victoria 1981/82. Intergovernmental Relations in Victoria Program, University of Melbourne 1982.]

Consolidated Revenue

General revenue from sources such as taxation, the sale and rental of crown lands, payments received from the Commonwealth under various financial agreements and special grants and receipts from other sources such as the payment of fines and fees was paid into the Consolidated Revenue Fund. Expenditure from this fund was authorised either under an Annual Appropriation Act which governed expenditure on Departmental salaries and wages, capital works and contingencies or under one of many special appropriation acts. These latter acts governed the payment of such items as the salaries and allowances of the Governor, members of Parliament, judges and certain other public officials and authorised expenditure on State pensions and payments to such bodies as the Hospitals and Charities Fund, the Housing Commission, the Mint and educational institutions.

Special funds were also established under various Acts which authorised the raising and expenditure of revenue for specified purposes. Such funds were considered part of the consolidated revenue but were managed separately. The revenue of some of these funds was primarily a transfer of revenue from consolidated revenue but the revenue of other funds was raised through specified fees and charges. For example, in the 1960s the revenue of the Country Roads Board Fund was derived from payments made by municipalities, fees and fines levied under the Motor Car Act, the Country Roads Act, the Commercial Goods Vehicles Act and drivers licence fees. While some special funds were continuing, others were established for a specific short term purpose.

Loan Fund

Until 1970, a separate account known as the Loan Fund was maintained by Treasury. The Public Account Act 1958 required that all moneys borrowed for and on behalf of the State pursuant to the Commonwealth and State Financial Agreement Act 1927, all moneys obtained by the Treasurer by way of temporary advance, moneys received in repayment of loans and advances and from the sale of property purchased or produced out of loan funds be credited to the Loan Fund.

Until 1927, the State raised its own public loans under the provisions of various specific loan acts. Parliament authorised the raising of public loans and the expenditure of loan funds. With the advent of the Commonwealth and States Financial Agreement, the State ceased to raise public loans and instead shared in the proceeds of loans raised by the Commonwealth at the direction of the Australian Loan Council.

Funds from the General Loan Account were used primarily for capital works and services including the construction and development of railways, roads and bridges, harbours and rivers, water supply, electricity supply, public buildings such as schools and hospitals and support for primary production.

In 1970 the Public Account Act 1958 was substantially amended to provide for the amalgamation of the former Consolidated Revenue and Loan funds into a single new account, the Consolidated Fund. At the same time, a trust fund, the Works and Services Account was established to cater for expenditure on capital works and services.

Trust Fund

In addition to the Consolidated Fund, the Public Account included a large number of trust accounts which collectively comprised the Trust Fund. They were notionally divided into four categories: State government funds, including the works and services account; joint Commonwealth and State funds; Commonwealth government funds and moneys held for bequests, donations, deposits and research.

The operation of the Trust Fund is regulated by the Public Account Act 1958, although its establishment was more directly attributable to the Audit Act. The Public Account Act provides that the Treasurer may establish trust accounts and define the purposes for which they are established. Unlike the Consolidated Fund, expenditure from the Trust Fund, other than from the works and services account, does not require parliamentary approval. However, section 12 of the Act provides that it shall not be lawful for the Treasurer to expend any moneys from the Trust Fund for purposes other than the one for which a trust account was established.

Records

Public sector accounting systems comprise a structured collection of records which together document the financial transactions of government.

The Treasury maintained cash books, journals, daily abstract books which were succeeded by detailed ledgers for general revenue and special accounts, provisional ledgers for trust funds and special appropriations, trust fund ledgers, loan ledgers, works and services ledgers and the public account ledger which was the prime ledger.

The Treasurer was required to present an annual Budget and an annual Finance Statement to Parliament. The latter was frequently accompanied by the report of the Auditor-General.

Records in PROV custody

VPRS 11325 Cash Books: Revenue and Expenditure [Consolidated Revenue Fund]
1856-1872

VPRS 11326 Cash Books: Revenue [Consolidated Revenue Fund] 1872-1973

VPRS 11330 Cash Books: Expenditure [Consolidated Revenue Fund] 1872-1974

VPRS 11328 Journals [Consolidated Revenue Fund] 1856-1974

VPRS 11327 Abstract Books: Revenue [Consolidated Revenue Fund] 1857-1860

VPRS 11331 Abstract Books: Expenditure [Consolidated Revenue Fund] 1856-1860

VPRS 11329 Ledgers: General Revenue and Special Accounts 1861-1973

VPRS 11332 Expenditure Ledgers [Consolidated Revenue Fund] 1861-1974

VPRS 11336 Loan Ledger 1885-1970

VPRS 11337 Works and Services Ledger 1970-1974

VPRS 11333 Provisional Ledgers: [Trust Funds and Special Appropriations] 1857-1974

VPRS 11334 Trust Fund Ledgers 1858-1979

VPRS 11335 Public Account Ledger 1856-1974

[In 1974 the Treasury introduced an electronic recordkeeping system.]

VPRS 11342 Agent-General Accounts 1857-1914

VPRS 11340 Agent-General Ledgers 1856-1961

VPRS 11341 Agent-General: Service Account: Remittances and Collections 1915-1963

VPRS 11344 Agent-General Service Account: Payments 1915-1963

VPRS 11343 Advances and Agent-General Remittances Account 1862-1968

VPRS 11345 Record of Miscellaneous Funds and Accounts 1870-1971

VPRS 11338 Loan Council: Minutes of Meetings 1927-1980

VPRS 11339 Loan Council: Reports and Papers 1977-1981

(See also List of Holdings 1985 pages 390-392)

Subscribers can find out export and import data of 23 countries by HS code or product’s name. This demo is helpful for market analysis.

The Star Ledger Amerika Birleşik Devletleri nin New Jersey eyaletinin Newark şehrinde yayınlanan günlük gazete ın sahibi

Machine-readable royalty withholding-tax rate between Switzerland and United States. Part of Project Black Ledger’s dataset covering 2400 treaty provisions.

Machine-readable dividend withholding-tax rate between United States and Switzerland. Part of Project Black Ledger’s dataset covering 2400 treaty provisions.

Machine-readable technical-service fee withholding-tax rate between United States and Switzerland. Part of Project Black Ledger’s dataset covering 2400 treaty provisions.

This series consists of a single volume, recording expenditure for each financial year. The years are listed at the top of the page and the volume is divided into the following sections: date, number of abstract, particulars, date charged against vote, Lindfield to Hornsby surveys, Hornsby to Gosford engineering, Gosford to Newcastle land, Waratah to West Maitland clearing, West Maitland to Murrurundi earthworks, Murrurundi to Werris Creek tunnels, bridges and culverts, level crossings, Emu Plains to Blaxland fencing, Mt. Victoria to Dargans ballasting, Bowenfels to Bathurst sleepers, Bathurst to Blayney rails and fastenings, tracklaying, buildings, roads and approaches, Picton to Goulburn water supply, Goulburn to Cullerin signals and interlocking, Cullerin to Harden telegraph and telephone lines, jetties and wharves, masts and structures, overhead wiring, sectioning equipment, Sydney to Sydenham, Waterfall to Otford, old classification, miscellaneous, and total. Some of the categories alter slightly for some years.

Tramway Capital is also recorded in this volume, detailing the following: folio, date, number of abstract, particulars, date charged against vote, surveys, engineering, land, earthworks, bridges and culverts, junction arrangements, construction of line sidings, rails/sleepers and ballast, buildings, bonding, signals, water supply, legal expenses, telegraphs and telephones, wood paving, fencing, car shed, overhead wiring, feeders, battery house and booster, sub stations, goods depots, roads and approaches, miscellaneous, sundries, and total.

There is also a loose A4 typescript sheet containing additions to tramway capital subsequent to 30 June 1930.

This series was originally part of State Rail Archives Series R399. R399 included a number of record series and these have been separated as follows:
NRS 17439 Index to capital works correspondence [Railways] 1884-1888
NRS 17441 Capital account ledgers [Tramways] 1879-1931
NRS 17442 Capital account ledgers [Railways] 1849-1980

Custody History
From 1955 until 2000 the State Rail Authority of New South Wales maintained an ‘in house archives’ consisting of the archival records of the Authority, its predecessor agencies and the private railway companies taken over by the government. The date ranges of the records were from 1849 until 2000. When the decision was made to close the ‘State Rail Archives’ the parts of the collection that were required as State archives were transferred to the State Records Authority of NSW. Those record series were incorporated into the State Records series system of archives control and were re-numbered.

This series was formerly part of the State Rail Archives collection. It may have been viewed in the State Rail Archives as series R399 and could have been previously cited as such in notes by researchers at State Rail Archives or in publications or unpublished works.

State-owned enterprise introduction International Financial Reporting Standards accounting subject code

This series consists of Detailed Ledgers Expenditure created from 1861 to 1974. Prior to 1861, Daily Abstract Books: Expenditure were created (see VPRS 11331).

Separate ledgers were created for recording revenue and expenditure transactions. The Detailed Ledgers: General Revenue are located in VPRS 11329.

An Overview of Victorian Public Accounting

The keystone of the system of responsible government is Parliaments control of finance. The government has no financial resources of its own and depends on Parliament to make moneys available to it from a central fund into which all proceeds of taxation and other revenues are paid. The Government is accountable to the Parliament for the expenditure of these moneys...Nevertheless two principal features of Australian fiscal federalism detract from the control of finance by Commonwealth and State parliaments...The first is the regular transfer of substantial funds as grants or loans for general or specific purposes from the Commonwealth to the States. The other is the centralization of government borrowing through the Australian Loan Council... [General Financial Arrangements Between the Commonwealth and Victoria 1981/82. Intergovernmental Relations in Victoria Program, University of Melbourne 1982.]

Consolidated Revenue

General revenue from sources such as taxation, the sale and rental of crown lands, payments received from the Commonwealth under various financial agreements and special grants and receipts from other sources such as the payment of fines and fees was paid into the Consolidated Revenue Fund. Expenditure from this fund was authorised either under an Annual Appropriation Act which governed expenditure on Departmental salaries and wages, capital works and contingencies or under one of many special appropriation acts. These latter acts governed the payment of such items as the salaries and allowances of the Governor, members of Parliament, judges and certain other public officials and authorised expenditure on State pensions and payments to such bodies as the Hospitals and Charities Fund, the Housing Commission, the Mint and educational institutions.

Special funds were also established under various Acts which authorised the raising and expenditure of revenue for specified purposes. Such funds were considered part of the consolidated revenue but were managed separately. The revenue of some of these funds was primarily a transfer of revenue from consolidated revenue but the revenue of other funds was raised through specified fees and charges. For example, in the 1960s the revenue of the Country Roads Board Fund was derived from payments made by municipalities, fees and fines levied under the Motor Car Act, the Country Roads Act, the Commercial Goods Vehicles Act and drivers licence fees. While some special funds were continuing, others were established for a specific short term purpose.

Loan Fund

Until 1970, a separate account known as the Loan Fund was maintained by Treasury. The Public Account Act 1958 required that all moneys borrowed for and on behalf of the State pursuant to the Commonwealth and State Financial Agreement Act 1927, all moneys obtained by the Treasurer by way of temporary advance, moneys received in repayment of loans and advances and from the sale of property purchased or produced out of loan funds be credited to the Loan Fund.

Until 1927, the State raised its own public loans under the provisions of various specific loan acts. Parliament authorised the raising of public loans and the expenditure of loan funds. With the advent of the Commonwealth and States Financial Agreement, the State ceased to raise public loans and instead shared in the proceeds of loans raised by the Commonwealth at the direction of the Australian Loan Council.

Funds from the General Loan Account were used primarily for capital works and services including the construction and development of railways, roads and bridges, harbours and rivers, water supply, electricity supply, public buildings such as schools and hospitals and support for primary production.

In 1970 the Public Account Act 1958 was substantially amended to provide for the amalgamation of the former Consolidated Revenue and Loan funds into a single new account, the Consolidated Fund. At the same time, a trust fund, the Works and Services Account was established to cater for expenditure on capital works and services.

Trust Fund

In addition to the Consolidated Fund, the Public Account included a large number of trust accounts which collectively comprised the Trust Fund. They were notionally divided into four categories: State government funds, including the works and services account; joint Commonwealth and State funds; Commonwealth government funds and moneys held for bequests, donations, deposits and research.

The operation of the Trust Fund is regulated by the Public Account Act 1958, although its establishment was more directly attributable to the Audit Act. The Public Account Act provides that the Treasurer may establish trust accounts and define the purposes for which they are established. Unlike the Consolidated Fund, expenditure from the Trust Fund, other than from the works and services account, does not require parliamentary approval. However, section 12 of the Act provides that it shall not be lawful for the Treasurer to expend any moneys from the Trust Fund for purposes other than the one for which a trust account was established.

Records

Public sector accounting systems comprise a structured collection of records which together document the financial transactions of government.

The Treasury maintained cash books, journals, daily abstract books which were succeeded by detailed ledgers for general revenue and special accounts, provisional ledgers for trust funds and special appropriations, trust fund ledgers, loan ledgers, works and services ledgers and the public account ledger which was the prime ledger.

The Treasurer was required to present an annual Budget and an annual Finance Statement to Parliament. The latter was frequently accompanied by the report of the Auditor-General.

Records in PROV custody

VPRS 11325 Cash Books: Revenue and Expenditure [Consolidated Revenue Fund] 1856-1872

VPRS 11326 Cash Books: Revenue [Consolidated Revenue Fund] 1872-1973

VPRS 11330 Cash Books: Expenditure [Consolidated Revenue Fund] 1872-1974

VPRS 11328 Journals [Consolidated Revenue Fund] 1856-1974

VPRS 11327 Abstract Books: Revenue [Consolidated Revenue Fund] 1857-1860

VPRS 11331 Abstract Books: Expenditure [Consolidated Revenue Fund] 1856-1860

VPRS 11329 Ledgers: General Revenue and Special Accounts 1861-1973

VPRS 11332 Expenditure Ledgers [Consolidated Revenue Fund] 1861-1974

VPRS 11336 Loan Ledger 1885-1970

VPRS 11337 Works and Services Ledger 1970-1974

VPRS 11333 Provisional Ledgers: [Trust Funds and Special Appropriations] 1857-1974

VPRS 11334 Trust Fund Ledgers 1858-1979

VPRS 11335 Public Account Ledger 1856-1974

[In 1974 the Treasury introduced an electronic recordkeeping system.]

VPRS 11342 Agent-General Accounts 1857-1914

VPRS 11340 Agent-General Ledgers 1856-1961

VPRS 11341 Agent-General: Service Account: Remittances and Collections 1915-1963

VPRS 11344 Agent-General Service Account: Payments 1915-1963

VPRS 11343 Advances and Agent-General Remittances Account 1862-1968

VPRS 11345 Record of Miscellaneous Funds and Accounts 1870-1971

VPRS 11338 Loan Council: Minutes of Meetings 1927-1980

VPRS 11339 Loan Council: Reports and Papers 1977-1981

(See also List of Holdings 1985 pages 390-392)

This is a data set of the City of South Bend's receipts and disbursements from 2019 broken down by revenue and expense accounts on a monthly basis.It includes the following data:Fund: Fund means "cash" or a group of accounts set aside for the purpose of accounting for moneys or other resources of general functions or specific activities such as utilities, construction projects or other activities of a city or town in accordance with a system of accounts prescribed y the State Board of Accounts or as required by statute.Department: The organizational unit typically classified by the functions or services performed by the unit.Division: The organizational unit of a department. Some departments only have one division.Subdivision: A further breakdown of the divisions within a department. Some departments have only one subdivision.Main Account: The type of general ledger account for transaction and reporting purposes.Account Type: A unique place in the general ledger that is used for recording a dollar balance along with a history of changes to that balance.GL Account: General ledger account number.This information is current as of December 31, 2019.

Machine-readable royalty withholding-tax rate between United States and Ireland. Part of Project Black Ledger’s dataset covering 2400 treaty provisions.