Audit Department I

Unique IDAG-0083DescriptionPrior to 1899 two external auditors were elected by the voting public annually.

In 1899, Council decided to appoint a General Auditor with full powers to check at any time all items of receipt and expenditure. This appears to have been as a result of several large frauds alluded to by the Town Clerk in a report to Council on 20 November 1899. [The City Treasurer, Arthur Speer, was prosecuted in 1896 for embezzlement of about £5,000 and pleaded guilty. In October 1893, George Merriman, the City Solicitor, had taken about £5,000 for his own use but died before he could be prosecuted. Some other frauds of the time were perpetrated by Willis A Benson in 1889, who was convicted of embezzlement in April 1889, and Ernest Pidcock in 1892 who confessed before discovery and repaid his defalcations.]

The Audit Department was responsible for checking and verification of financial transactions and issue of stores, plant and assets; ensuring regulations relating to stores, plant, clothing, receipt of monies etc were adhered to by Council departments; and reconciliation of accounts.

The position of General Accounts Auditor or General Auditor was created in 1898. The first appointment, confirmed at meeting of Council on 11 August 1898 (ref. 0951-1055), was Samuel Henry Solomon, who was previously Examiner of Accounts. Throughout 1899 Solomon conducted audits and reviews of most Council departments. Solomon held the office of General Auditor until November 1899 when he became the City Treasurer. Robert Dougan was a Clerk in the Treasurer’s Department, appointed 1883, and later the Paymaster. He succeeded Solomon as General Auditor and so was the second in that position.

On 15 April 1931 this Department and CA 79, Corporation Assets and Stores Department, were disbanded by Council. This was a result of "serious defalcations" being discovered in the Assets Department, relating to the collection of rent from leased properties. The positions of General Auditor and Deputy General Auditor were abolished, and the duties and functions of the Department became a branch of the Town Clerk's Department. The General Auditor did not lose his job, but was renamed the Examiner of Accounts and had his salary reduced by £200 per annum.

On 11 July 1938, the Audit Department was reconstituted as a Department with Alfred Sydney Shirley appointed as City Auditor.CreationResolution of Council 1899AbolitionResolution of Council 14 April 1931

Position

Clerk [Audit Department I]

Collector [multiple departments]

General Auditor [Audit Department I]

Auditor [Audit Department I]

City Auditor [multiple departments]

Series

Town Clerk's Department Correspondence Files, 1914-1978 [Municipal Council of Sydney / City of Sydney]

Town Clerk's Correspondence Folders, 1899-1913

Letters Sent, 1842-1900

Letters Received, 1843-1899 [Municipal Council of Sydney]

Agency

Town Clerk's Department

Description

Start date qualifiermonth & year onlyStart dateBetween 1st August 1898 and 31st August 1898End date14th April 1931Relationship legacy dataPRECEDED BY: Camperdown Municipal Council AG-0063 (01/01/1909)
PRECEDED BY: Town Clerks Department AG-0040 (c. 01/01/1899)
RELATED TO: Sydney City Council OR-0001 (01/01/1899 to 14/04/1931)
RELATED TO: Council administration FN-0026 (01/01/1899 to 14/04/1931)
Source System ID83

Relationships

Preceding agenciesCamperdown Municipal CouncilTown Clerk's DepartmentOrganisationSydney City CouncilRelated functionsCouncil administration

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Audit Department I