Information on BRG54 - (Bureau of Accounting Operations)
Series Information
BALTIMORE CITY
BALTIMORE CITY ARCHIVES
(Bureau of Accounting Operations)
1900-1970
BRG54
BALTIMORE CITY
BALTIMORE CITY ARCHIVES
(Bureau of Accounting Operations)
1900-1970
BRG54
Series Description
The bureau of accounting operations was established with the reorganization of the department of finance under the 1964 municipal charter ...More
Similar Series
| Date | Series Name | Description | MSA Citation | ||
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Details | 1925-1972 | Fixed Asset Records | Contains valuations of property, fixed asset record revisions, and consolidations. | BCA BRG54-1 |
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Details | 1832-1934 | Water Records | Contains sanitary sewers records, stormwater drains records, and Baltimore County Water and Electric Company valuation. | BCA BRG54-2 |
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Details | 1932-1965 | Capital Ledgers | Ledgers 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. | BCA BRG54-3 |
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Details | 1932-1971 | "11 x 11" Journals | Books 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 ...More | BCA BRG54-4 |
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Details | 1932-1970 | Plant Investment Ledgers | Ledgers 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 ...More | BCA BRG54-5 |
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Details | 1900-1941 | Duct Rentals | Ledgers 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 ...More | BCA BRG54-6 |
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Details | 1935-1974 | Plant Distribution Ledgers | Ledgers 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 ...More | BCA BRG54-7 |
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Details | 1949-1966 | Monthly 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, ...More | BCA BRG54-8 |
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Details | 1924-1974 | Loan 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. ...More | BCA BRG54-9 |
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Details | 1943, 1945-1952, 1955, 1967-1978 | General 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 ...More | BCA BRG54-10 |
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Details | 1974 | General Ledger Master File | Audit 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. | BCA BRG54-11 |