This series consists of bound registers containing generalized information on passed bills and unbound originals of passed bills. These passed bills were forms used by the Auditor to record the request, spending and receipt of funds to pay for the goods and services of the major divisions of the Western and Atlantic Railroad. The divisions were: Transportation, Motive Power, Maintenance of Way, Maintenance of Cars, Repairs of Buildings, and General Expenses and Construction. The bound volumes must be divided into two groups: Volumes 1 and 2 appear to be summation registers of Volumes 3 through 8. These first two volumes generally give the: year and specific month and day of transaction, passed bill number, receiver of funds, and specific amount paid. Volumes 3 through 8 go into more specific detail, covering each bill on a separate page. Listed is: general date, passed bill number, receiver of funds, amount, date of audit, specific date of transaction, who specifically was to receive what, for how much and why, signature of recipient, and an occasional endorsement. In the unbound originals of passed bills, the information given generally includes: date of transaction, recipient of funds, amount, auditor's signature, recipient's signature, division the funds were charged to, and attached memos, certifications and receipts. Since these papers contain fiscal auditing information, they are a prime source of study on how the W&A managed its budget. Payroll records can also be seen both in the volumes and in the unbound papers.