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Series Information
(Bureau of Accounting Operations)

Series Description

The bureau of accounting operations was established with the reorganization of the department of finance under the 1964 municipal charter and controls the accounting for and disbursement of city funds. Its disbursements and payroll division handles compensation and pensions for all municipal employees, payments to vendors, and any other authorized disbursements. The accounting division is responsible for maintenance of a modern system of accounting for all general accounts and making recommendations for improvements. For more detail concerning the bureau's functions, see the Baltimore City Charter of 1964, art. 7, sects. 7 and 8.

The financial records which comprise this record group have been deemed to have permanent value by the bureau. Their original order may have been disturbed somewhat in an effort to group similar records together.

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Found 11 total items for this series.
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DateSeries NameDescriptionMSA Citation
  Details1925-1972Fixed Asset RecordsContains valuations of property, fixed asset record revisions, and consolidations.BRG54-1
  Details1832-1934Water RecordsContains sanitary sewers records, stormwater drains records, and Baltimore County Water and Electric Company valuation.BRG54-2
  Details1932-1965Capital LedgersLedgers recording funding sources, including loans, for capital projects undertaken by various city agencies (aviation, city hospitals, harbors, highways, public welfare, and sewers). Primarily concern property, construction work, materials and supplies, and proprietary interests.BRG54-3
  Details1932-1971"11 x 11" JournalsBooks of original entry in which were recorded the summation of construction work orders and memos for capital projects. The entries represent various types of adjustments to the agency's account, such as capitalization, depreciation, installation, abandonment, or transfer of assets, and closing of completed capital projects. Information provided varies with the adjustment to be made but a typical entry would include the work order number, the total cost, the account number, and any other pertinent remarks.BRG54-4
  Details1932-1970Plant Investment LedgersLedgers recording the totals for.work orders for capital projects. These totals are derived from the "11 x 11" journals (series 4). The ledgers serve as records of all plant assets installed or disposed of, primarily land, but also various structures and equipment. Entries provide the date of the summation, the journal entry or sheet number, the work order number, debits (installations), credits (abandonments and selling of property), and the balance following the transaction.BRG54-5
  Details1900-1941Duct RentalsLedgers recording the rental of conduit space in the municipal conduit system beneath Baltimore. Information provided for each lessee includes the date of the bond issued; the bonding company; the date of the lease; the rate per duct foot; the date of the application for rental; types of duct space occupied and vacated; dates of duct rentals; charges; the date of the rent notice; the date the rental was paid; and any other pertinent remarks. Lessees include federal, municipal, and private concerns (such as the Chesapeake and Potomac Telephone Company, Mercy Hospital, Consolidated Gas and Electric Company, Western Union Telegraph Company, United States Hydrographic Office, United States Department of Agriculture, city engineer, board of park commissioners, Fire Alarm and Telegraph, and department of education).BRG54-6
  Details1935-1974Plant Distribution LedgersLedgers recording the breakdown of sewer and highway improvement accounts by showing the accumulated costs for assets installed. Types of transactions represented include purchases, renovation of properties, increases in property values, and the construction of curbing and sewers. Information provided for each adjustment includes the date reported, the work order number, identification of the type of adjustment, the fund number and the cost breakdown.BRG54-7
  Details1949-1966Monthly Financial Statements

Cumulative statements of revenue and appropriation accounts providing an accurate picture of the city's financial status on a monthly basis. The format has varied somewhat through the years but the types of information derivable have remained basically the same: revenue accounts Include the balance carried forward, estimated and actual receipts, adjustments net credit, balance; appropriation accounts include the balance carried forward, budget appropriation for the current year, adjustments, net expenditures, encumbrances, and unencumbered balance.

This series reflects a change in the administration of the city's financial affairs. The statements for the period December 31, 1949 to April 30, 1965 were prepared by the bureau of accounts and disbursements in the comptroller's office. With the recreation of the department of finance by the 1964 municipal charter, this responsibility was transferred to the now department and the publication underwent a change in title from Monthly Statements of Appropriations and Revenue Accounts Together with Cash Balances to simply Monthly Financial Statements.

For additional statements prepared by the bureau of accounts and disbursements, see RG 43, series 4. Statements from 1967 to the present are maintained in the library of the department of legislative reference and those from the current fiscal year are available for inspection upon request to the Baltimore City Archivist.

  Details1924-1974Loan Ledgers

Records of all funding sources for capital projects, primarily loans and bonds. The ledger sheet for each fund contains entries for all expenditures from and increments and allotments to that particular account as well as the corresponding unexpended balance. These sheets are supplemented often by encumbrance sheets and contract cards. The encumbrance sheets record potential expenditures to be charged against the fund and provide the loan symbol, construction work order number, agency/division name, date and description of the encumbrance, purchase order or service order number, amount encumbered, and date paid. Contract cards record the amount involved, the contract number, contractor's name, the department involved, purpose of the contract, date of the transaction, the voucher number, amount paid, and any pertinent remarks.

Not all projects represented in these ledgers are complete but accounting has now been computerized so these records will no longer be genarated in this form.

  Details1943, 1945-1952, 1955, 1967-1978General Ledgers

Books of original entry showing the balance at year end of various city funds. Entries are generally made monthly, recording the totals of debit and credit transactions and the balance of each account.

The ledgers in this series are not entirely uniform. Those from 1943 through 1955 originated in the bureau of accounts and disbursements in the comptroller's department, the predecessor of the bureau of accounting operations, and chronicle a fiscal year of January 1 - December 31. Fiscal years 1966 through 1969 reflect the change to a July 1 - June 30 accounting period with the continuation of the manual accounting system. Beginning with the volume for fiscal year 1971, these records are in computer printout form. The printouts include an additional accounting for each fund, an overall statement control sheet, which provides monthly totals of assets, liabilities, revenues, and expenditures for the entire fiscal year.

  Details1974General Ledger Master FileAudit trails for the general ledgers. Information provided in these computer printouts includes the account number; changes, additions, or deletions; totals of journal entries, cash receipts, disbursements, and payrolls; and the net effect money.BRG54-11
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