Scope and Contents

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.

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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.

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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.

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Three bound volumes of City Council financial orders sent to the Auditing Department, 1918 October 21-1922 December 4.

Scope and Contents note

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.

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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.

Scope and Contents The Boston Finance Commission records are comprised of three series: administrative files, project files, reports. The administrative files is a small series containing the records of the Finance Commissioner and the records of the Boston Assessing Committee. The project files include reports, correspondence, studies and related information on issues investigated by the Boston Finance Commission. The reports series includes both published and unpublished reports that were issued by the...

Scope and Contents

Includes Reports of the Boston Finance Commission and surveys on the Boston Public Schools, Building Department, Welfare Department, Health Department, Boston Elevated Railway, etc.

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Various financial records kept by the City Treasurer. Includes ledgers, journals, cash books, records of bonds, records of debt, etc.

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Includes Ledgers of the Sinking funds, 1881-1894, 1921-1955; Cashbooks and Journals, 1881-1985 with gaps; Schedules of Investments, circa 1881-1945; Drafts, 1877-1898; Receipts and Disbursements, 1870-1882; and other miscellaneous volumes.

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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.

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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.

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Requests by the Mayor to the City Treasurer to pay persons named the sums listed. From 1820-1822, the requests are made by the Selectmen.

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Printed copies of the monthly statements of the Sinking Funds submitted to the Mayor and City Council.

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Record of receipt of payment of city draft. Includes amount and signature.

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Record of payments of the drafts of the Mayor and Aldermen and County drafts of the Mayor and Aldermen. Volume 1 includes payment of drafts of the Overseers of the Poor.

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Includes Daily Abstracts of Receipts and Disbursements, 1886-1914 and 1917-1918; Monthly Abstracts of Receipts and Disbursements, 1886-1902; and General Abstracts, 1921-1985 with gaps. Some volumes are in extremely poor condition.

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Lists of unpaid drafts with disposition of item.

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Minutes of the meetings of the Board of Commissioners on the Sinking Funds for the payment or redemption of the City Debt.

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Includes receipts, correspondence, etc. of the Sinking Funds.

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Record of the monthly requirements for the operation of the sinking funds.

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Records of votes taken by the Board of Sinking Fund Commissioners.

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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.