The modern method of accounting with a general ledger and journal system was adopted fully by the City of La Crosse comptroller’s by 1888. This series may contain two older ledgers originally belonging to the treasurer rather than the comptroller, as there were two sets labeled “Ledger A” and “Ledger B” that overlapped in terms of date “Comptroller Ledger A” and another volume labeled “Comptroller.” The total coverage for the general ledgers is 1886-1959.
The general ledgers are financial summaries of each account listed by fund name and include income as well as expenditures. Besides the general ledgers are three small ledgers devoted to the WPA projects the city undertook in conjunction with the Board of Public Works, and date from 1937-1942.
The total coverage for the journals is 1886-1963. The journals are financial summaries of each account listed by fund name and include income as well as expenditures. See La Crosse Series 50 Licenses for the early cash journals kept by the treasurer (1856-1877).
ORDERS PAID include “Record of Orders, 1872-1906,” which were created by the treasurer in all likelihood. These volumes include the order (draft) number, amount, to whom payable, and the amount is categorized by Council Committee (e.g. Fire, Police, Poor, Grounds & Buildings, etc., each have their own column). Some dates overlap with this subseries and the next titled “Record of City Orders, 1888-1905.” The volumes in this subseries look a bit different and were created by the comptroller. Although still arranged in chronological order by draft number, a fund was listed rather than having columns of the Council committees, and a column “Returned from Treasurer” is included. Finally “Record of School Orders, 1888-1905” consist of orders drafted by the treasurer for school expenses and were also created by the comptroller.
