Scope and Contents

Journals are a daily record of the financial activity of the City of Boston. They record the financial transactions of the City in the order in which they occurred. All entries appear in chronological order; an alphabetical index often appears at the front of each volume.

Scope and Contents

The Ledgers are a record of the financial activity of the City of Boston by department or account. As opposed to the Journals, which record all activity chronologically, the Ledgers record all transactions by department or account on a monthly or yearly basis.

Scope and Contents The Receipts and Expenditures provide a record of all monies coming into and going out from the City of Boston. The Expenditures document all payments made by each department in the City of Boston for a given fiscal year. There are payrolls, various expense journals, department account ledgers, and sub-division reports. The Receipts document all the revenue and income received by the City of Boston through its departments over the course of a fiscal year. Sources of revenue include loans,...

Scope and Contents

The Auditor for the City of Boston also serves as the Auditor of Suffolk County. The Suffolk County auditing records consist of receipts and expenditures, expense journals, account ledgers, payment records, court and county medical examiner financial records, as well as county payroll records.