Research

Scope and Content Note

The series consists of pre-printed ledger forms accounting for appropriations funded and expended through the Post-War Reconstruction Fund and the Capital Construction Fund by the Division of the Budget. The records reflect the wide-ranging scope of projects for which money was appropriated to various state departments for public works. Facilities include colleges and universities, correctional facilities, and mental health institutions.

Ledger forms for both funds are often present for each facility or institution (the Capital Construction Fund apparently supplanted the Post-War Reconstruction Fund in the mid to late 1950s). This results in a chronological history of appropriations documenting public works spending for each institution. Allocations often span several decades.

The bulk of Post-War Construction Fund ledger forms date from 1944-1951. They are completed in manuscript to include some or all of the following: name of department, division, or institution; amount of appropriation/reappropriation (by chapter/part/year), or amount repealed or lapsed; brief description of project; type of appropriation method; function of appropriation (highways, rehabilitation, equipment, etc.); amount of appropriation available (with code) and date per the Department of Audit and Control; amount of cash expenditures, balance, unpaid obligations, and unencumbered appropriation balance; and "memorandum account" information, including Division of Budget estimates of lapsed amount and cash balance, with date.

The bulk of the Capital Construction Fund ledger forms date from the 1960s. They are completed in manuscript to include some or all of the following: name of department, division, and institution; amount of appropriation/reappropriation (by chapter/part/year), or amount repealed or lapsed; brief description of project; amount of appropriation available (with code) and date per the Department of Audit and Control; amount of cash expenditures, unpaid obligations, and unencumbered balance; and "memorandum account" information, including Division of Budget estimates of lapsed amount and cash balance, with date.