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Appropriation records
The Appropriation ledgers document the monthly obligations taken on by each department and how these obligations were paid for, including general drafts, payroll drafts, and special drafts. They also present the initial total amount provided by appropriation for each department as well as any additional amounts obtained through other means (e.g. loans) to meet the year-end total departmental obligations.
Auditing Department annual reports and publications
Includes copies of the Auditor's Reports which are annual reports of the receipts and expenditures of the City. Also includes miscellaneous publications of the Auditing Department. Annual reports can also be found in the City Documents series.
Bills and Receipts for Payment
Includes bills and receipts for services and materials purchased by the City of Boston, circa 1822-1870. The records are generally grouped by department and date and record the materials or services purchased, the cost and a signature or note approving the purchase.
City Council orders
Three bound volumes of City Council financial orders sent to the Auditing Department, 1918 October 21-1922 December 4.
Committee on Accounts proceedings
The ordinance passed August 2, 1824 establishing the position of Auditor of Accounts also established a joint committee of the City Council as part of a new system of accountability in the expenditures of the City. Includes the proceedings of the meetings of the Committee on Accounts.
Debt records
The Debt records document all the debt of the City of Boston. This includes the City Debt, the Water Debt, and any additional bonds or notes issued by the City. Also included are records for the City’s Sinking Fund; the Sinking Fund serves as a means by which the City pays down its debt.
Journals
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.
Ledgers
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.
Mayor's approvals
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