Series 1536: Financial Records. 1907-1947.
Deaf, School for the (RG 99)

Series 1536: Financial Records. 1907-1947.
Deaf, School for the (RG 99)

      Four bound ledgers spanning the years 1907 to 1947, one folder of general financial papers, and a folder containing receipts from the State Treasurer’s Office and the State Auditor’s Office. The general financial papers consist of one folder of loose documents dated between 1924 and 1936. These include bank contracts, School for the Deaf Board of Trustees resolutions authorizing bank loans, promissory notes, pass books, correspondence, and other items. The ledgers reflect various accounting practices of the school from 1907 through 1947. A description of their contents follows.

1. Account book, 1907-1911. “Journal” printed on spine. Miscellaneous accounts.
2. Student accounts ledger, 1916-1921. Marked “Journal -- Pupils’ Funds.” Shows expenditures for individual students’ clothing, shoes, dental work, eyeglasses, postage, railroad and automobile transportation, and total expenditures. Ledger entry is chronological.
3. General accounts ledger, 1927-1936. Marked “Transfer.” Very detailed account records include school assets, revenues, expenses, and liabilities. Assets include state appropriations, Building Commission allocations, land, buildings, livestock, and supplies. Liabilities include unearned appropriations and accounts payable. Revenues include appropriations, tuition, board, and fees. Expenses are also detailed, including salaries, subsistence, housekeeping, laundry, medical care, utilities, and care of buildings and grounds. Ledger entry is chronological.
4. General accounts ledger, 1947. A detailed account book for fiscal year 1947. It contains accounting information similar to that found in the previous ledger.