Title and statement of responsibility area
Title proper
Miscellaneous provincial treasury financial records
General material designation
- textual record
Parallel title
Other title information
Title statements of responsibility
Title notes
- Source of title proper: Title based on contents of series.
Level of description
Series
Reference code
Edition area
Edition statement
Edition statement of responsibility
Class of material specific details area
Statement of scale (cartographic)
Statement of projection (cartographic)
Statement of coordinates (cartographic)
Statement of scale (architectural)
Issuing jurisdiction and denomination (philatelic)
Dates of creation area
Date(s)
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1869-1948 (Creation)
Physical description area
Physical description
1.2 m of textual records
Publisher's series area
Title proper of publisher's series
Parallel titles of publisher's series
Other title information of publisher's series
Statement of responsibility relating to publisher's series
Numbering within publisher's series
Note on publisher's series
Archival description area
Name of creator
Biographical history
The Ministry of Finance was first established in 1873, when an amendment to the Constitution Act (SBC 1873, c. 31) established the position of minister of finance and agriculture. Prior to 1873, the office of the Provincial Secretary administered the financial affairs of the province. In 1879, the Revenue Act was enacted and it was this act that first defined the minister’s responsibilities regarding the management and control of the revenues and expenditures of the province (SBC 1879, c. 29). Since this time, the functions were to supervise, control, administer and direct all matters relating to the financial affairs of the government. In 1899, a further revision to the Revenue Act (SBC 1899, c. 65) established the office of the Treasury Dept., presided over by the minister of finance. Although a separate Dept. of Agriculture was established in 1894, the minister of finance continued to act as both the minister of finance and agriculture until 1916 when the ministries were fully separated (SBC 1916, c. 14).
Name of creator
Biographical history
The Ministry of Finance was first established in 1873, when an amendment to the Constitution Act (SBC 1873, c. 31) established the position of minister of finance and agriculture. Prior to 1873, the office of the Provincial Secretary administered the financial affairs of the province. In 1879, the Revenue Act was enacted and it was this act that first defined the minister’s responsibilities regarding the management and control of the revenues and expenditures of the province (SBC 1879, c. 29). Since this time, the functions were to supervise, control, administer and direct all matters relating to the financial affairs of the government.
In 1899, a further revision to the Revenue Act (SBC 1899, c. 65) established the office of the Treasury Dept., presided over by the minister of finance. Although a separate Dept. of Agriculture was established in 1894, the minister of finance continued to act as both the minister of finance and agriculture until 1916 when the ministries were fully separated (SBC 1916, c. 14)
The name of the Treasury Dept. was changed to the Dept. of Finance on March 20, 1929.
Name of creator
Biographical history
The Dept. of Finance was established in 1929, when amendments to the Revenue Act renamed the Treasury Dept. to the Dept. of Finance (SBC 1929, c. 53). The department was responsible for the collection and management of provincial revenues, debt management, and the payment and accounting of public moneys appropriated for the use of the government by the Legislative Assembly. In 1976, the name of the department was changed to the Ministry of Finance (OIC 3199/76).
Custodial history
Scope and content
This series consists of 41 volumes of financial records likely created by the Provincial Treasury and Department of Finance from 1869-1948. The majority of records are waste books, journals, ledgers and cash books. However they may not be labelled clearly as such. Other types of records include day books, memoranda, authorities, promissory notes, blotters, form K, form J and other account books. The titles of each volume in the file list are transcribed directly from the cover or front page of the volume. Title information in [square brackets] is estimated or inferred by the archivist. The records document the financial transactions and balances of the provincial government in all aspects of its operations and functions.
Waste books are rough account book in which transactions are recorded as they occur. Waste book entries are often transferred to day books prior to summary in journals and ledgers. These transactions are entered chronologically by date and are arranged under various accounts. The accounts may be the type of expense, or the name of the office in which the transaction relates to. Information may be entered under the following headings: date, related journal page, amount and total. Only some books include a description of individual services or items of a transaction.
Journals are a type of financial record used in double entry book keeping to separate transactions into debits or credits. They are an intermediary record used to reorganize the chronological entries in rough day books or waste books into specific accounts, before they are ultimately copied into a ledger book. Information may be entered under the following headings: amount, associated ledger folio number, associated waste book page, date, a description of the transaction, and if the transaction was a debit or credit. The end of each year includes a sheet summarizing the balances for various accounts.
Ledger books are financial records in which each transaction is entered under a particular account or subject as a debit or a credit. The information may have been copied from a related daybook or journal before being sorted and copied into the ledger. Accounts can include anything that is a source of government income or expenditure. Account names may be indexed. Information may be entered under the following headings: date, related journal page, description of the transaction, and the amount. Debit transactions are recorded on the left side of a folio and credits on the right side.
Cash books list receipts and payments in date order and are used to determine total assets at any given time. Information may be entered under the following headings: date of receipt or payment, number of voucher; name of the person or department making or receiving the payment; reason for payment or receipt; amount received or paid; the heading under which the entry was recorded in the related waste book; and the waste book page number. Cash books may be referred to as collectorate books or records of receipts and payments.
Notes area
Physical condition
Immediate source of acquisition
These records were found in archival storage. Their provenance is unknown.
Arrangement
This series is a collection of financial records found in archival storage with no original order. The archivist chose to arrange the records chronologically based on their date of creation.
Language of material
Script of material
Location of originals
Availability of other formats
Restrictions on access
There are no access restrictions.
Terms governing use, reproduction, and publication
Finding aids
File list. The titles of each volume in the file list are transcribed directly from the cover of the volume. Title information in [square brackets] is estimated or inferred by the archivist. http://search-bcarchives.royalbcmuseum.bc.ca/Document/Finding_Aids_Atom/GR-4001_to_GR-4500/GR-4170.pdf
Associated materials
GR-3053 - Treasury cash books
GR-3054 - Treasury journals
GR-3055 - Treasury ledgers
GR-3056 - Treasury waste books
GR-4169 - Miscellaneous colonial treasury financial records
Accruals
General note
Accession number(s): G90-261
Conservation
Volumes 7, 14 and 29 have received conservation treatment for mould.
Alternative identifier(s)
Standard number area
Standard number
Access points
Subject access points
Place access points
Name access points
- British Columbia. Treasury Dept. (Subject)
- British Columbia. Dept. of Finance (Subject)
- British Columbia. Dept. of Finance and Agriculture (Subject)