This series consists of ledgers reflecting receipts and expenditures of state government. Most ledgers contain an account of receipts listed by revenue sources and expenditures listed by appropriation fund. Also included are treasurers' reports, sometimes referred to as general balances of accounts, that are recapitulations for a specific period, usually a year. Data consistently given includes: (1) date, (2) folio number, (3) revenue sources or appropriation fund, (4) amount. Entries of the data were taken from Journals of Receipts and Disbursements, RGSGSERIES 8-1-3, which give more information on the purpose of expenditure or receipt than the ledgers. One ledger dated 1875 - 1890, lists expenditures, usually by county, and receipts, according to revenue source, for school fund only.