This series contains audits for county and city school systems for the years 1931-1961, and public libraries for the years 1947-1961. For each county there is a statement for the county school system as well as for city school systems and local school districts within the county. Both school and library audits are arranged alphabetically by county and thereunder chronologically. The amount of information given varies, with the statements for county and city systems being most comprehensive. The county audits contain such information as: comments on financial position, bookkeeping procedures and suggestions for improvement of-administrative and bookkeeping procedures; current balance sheet; statement of receipts and payments; list of salaries; statement of building funds; transfer to and from districts; and analysis of cash balance. The library audits contain information such as: comments on financial status of the library, administrative procedures and suggestions for administrative improvements; current balance sheet; statement of receipts and payments; list of salaries and travel expenses; and analysis of cash balance.

Beginning with 1970, all State Agency, University System and Public School System Audit Report Files are listed under RGSGSERIES 19-2-10.