Metropolitan sewers.

  • Grey, William Henry.
Date:
[1849]
Catalogue details

Licence: Public Domain Mark

Credit: Metropolitan sewers. Source: Wellcome Collection.

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    amount carried, by a journal entry, to the ledger to the debit of Special Contracts in general, and to the credit of the Liabilities of the District it belongs to; and at the end of each month the Special Contracts in general should be debited, and the Liabi¬ lities of the several Districts should be credited with the amount paid on special con¬ tracts during the month. The Special Contract Book may contain accounts current with each Contractor. A Loan and Annuity Book must be kept, showing all loans contracted and annuities granted, a form for which 1 also beg to suggest. Whenever a loan is Form No. 4. made, the amount should be entered in this book and carried, through the Journal, to the Ledger to the credit of Lenders or Bondholders in general and to the debit of the Loan account of the District it is made for; and when any loan is paid off, it should be carried to the debit of the Bondholders in general and to the credit of the Loan account of the District. The Loan Book should contain accounts current with each lender or annuitant. And lastly, with reference to the suggestion made by the Committee, when I had last the honour of attending it, that a register should be kept of all bills sent in by tradesmen or others, either for work done or for materials furnished for works, and also for office expenses;—such a book has been prepared, a form of which I enclose, which I think will answer the purpose intended. It is called the Be- Form No. 5, gister of Bills and Accounts. In it every bill should be entered as soon as presented, and a subsequent entry should show how each bill has been disposed of. As a general rule, I would strongly recommend that no tradesmen should be employed except such as are sanctioned by the Commissioners, and that no order should be given to a tradesman except upon written requisitions, in the form Form No. 6. annexed, to the Order-Clerk, who, on receipt of such requisition, should issue an order to the tradesman or contractor, of which a counterpart should be kept. I add the form of a book to be used for this purpose. These orders should be produced Form No 7 with the bill, and without them no charge should be allowed. Assuming this regulation to be adopted, it will be necessary to give notice of it to all the trades¬ men, &c., hitherto employed. The Accountant, on receiving a tradesman’s bill, should see it immediately entered in the Register of bills and accounts, and refer it to the officer who can certify its correctness, state the district it belongs to, and, if necessary, give an abstract of the charges it contains according to the headings under which it would have to be posted. If the bill is for works, the reference must be made to the Surveyor’s department; if an account of management, to the Clerk’s department. When returned to the accountant, properly certified, the bill should be laid before the next Court, and if approved it may either be paid then or included in the list of cheques to be signed at a subsequent Court. If the several books I have now proposed are properly kept, they will enable the accountant, without any difficulty, to lay before you an exact monthly report (3)