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Budget Office records

 Collection
Identifier: RG-18-050
The budgets estimate the University's revenue and expenditures for each year, and provide a schedule of appropriations. The budgets list the annual appropriations for all divisions of the University, broken down by department. The financial reports contain balance sheets, statements of income and expenditure, and are usually broken down by division with descriptions of endowment or other funds, including descriptions of how the funds were invested. The records of the budget office, beginning in 1908 (though lacking years 1927-1965), are a collection which is continually maintained; when they are sent to the Archives they are added to this collection.

Dates

  • 1908-2007

Creator

Conditions Governing Access

This collection is housed off-site and requires 48-hours' notice for retrieval. Please contact Special Collections for more information.

All collections are closed except to office of origin or original owner until processed. University records are closed for 25 years from the point of creation.

Conditions Governing Use

Single copies may be made for research purposes. Researchers are responsible for determining any copyright questions. It is not necessary to seek our permission as the owner of the physical work to publish or otherwise use public domain materials that we have made available for use, unless Johns Hopkins University holds the copyright.

Extent

6.63 Cubic Feet (5 record center cartons, 1 letter size document box)

Biographical / Historical

Budgets and Financial Reports date from 1908. The budgets estimate the University's revenue and expenditures for each year, and provide a schedule of appropriations. The budgets list the annual appropriations for all divisions of the University, broken down by department. The financial reports contain balance sheets, statements of income and expenditure, and are usually broken down by division with descriptions of endowment or other funds, including descriptions of how the funds were invested.

In 1929, the financial statement was replaced with the Report of the Treasurer, which was published as a supplement to the Annual Report of the President until 1936. The Treasurer's Reports contain all of the information found in the Financial Statements, except for the detailed list of securities held by the University, which was published separately in the Schedule of Securities. In 1950, the University began producing a summary edition of the Report of the Treasurer, designed for "the reader who may not be interested in complete details."

In 1965, when Bruce Partridge replaced Henry Baker as treasurer, the format of the annual report underwent drastic changes. The Summary Edition of the Report of the Treasurer was retained, and became the Financial Report. Some of the additional material in the Detailed Edition of the Treasurer's Report was reorganized into a series of supporting schedules to the Financial Report, and an edition of the Financial Report with these supporting schedules attached was also published. One of the new supporting schedules was a detailed list of securities held by the University, but the separate Schedule of Securities was also published in 1965. Finally, narrative descriptions of endowment funds were removed from the Financial Report, significantly shortened, and placed in a third publication, Descriptions of Endowment and Similar Funds.

Between 1972 and 1979 no Financial Reports were issued by the University. Instead, the Annual Report of the President, which had been discontinued when Milton S. Eisenhower retired, was revived, and the information that had been included in the short form of the Financial Report was included in it. Copies of those reports can be found in series 4 of the University Publications Collection (RG 10.030). More detailed information about the University's finances from this time can be found in the Financial Statements prepared by the accounting firm of Peat, Marwick, Mitchell & Co., and the supporting schedules to those statements prepared by the Office of the Controller.

In 1979 the Annual Report of the President was discontinued, as an economy measure, and the University once again began to issue a Financial Report. These can be found in the University Publications Collection (Series 1, subseries 2).

Scope and Contents

The records of the budget office, beginning in 1908 (though lacking years 1927-1965), are a collection which is continually maintained. Each year a new set of budgets, financial reports, and annual reports are issued. When they are sent to the Archives they are added to this collection.

Arrangement

Arranged chronologically.

Immediate Source of Acquisition

Transferred by the Milton S. Eisenhower Library University Budget Publications office.

Accruals

Accession Numbers: XX.011-09.001, 2006.12

Related Materials

Related archival materials can be found in the University Publications record group: RG.10.030.

Processing Information

Processed by Kelly Betts.

Repository Details

Part of the Special Collections Repository

Contact:
The Sheridan Libraries
Special Collections
3400 N Charles St
Baltimore MD 21218 USA