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Finance, Office of the Director of / Accounting Bureau

[Record Group 62-5]

62-5.1 Annual Financial Report
1952-1969, FY 1970 - FY 1998
46 volumes
Detailed report of all City funds; also includes statements of bonded indebtedness and general fixed assets, summarizing and statistical statements, City Controller's opinion. Volumes from FY 1984 onwards are titled Annual Report.
The City's budget year followed the calendar year until 1967. On 14 December 1967, Mayor James H. J. Tate signed an ordinance changing the fiscal year to a July 1-June 30 year. For the purposes of transition, the City operated an 18-month fiscal year from 1 January 1968 to 30 June 1969. All financial reports prepared by the Office of the Director of Finance reflect the change in the fiscal year.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
Shelf list is available.
62-5.2 Monthly, Quarterly & Semi-Annual Financial Reports
1953-1977
214 volumes, index
Reports generally issued monthly under title of Financial Report or Report of Revenues & Obligations. Report of Revenues & Obligations is a shortened version of the Financial Report. Each report includes the period from the beginning of the fiscal year to the month of the report and provides information on the Operating, Capital Projects and Industrial Development Funds. The schedules and exhibits of the Operating Funds contain data concerning assets, liabilities, and reserves of Operating Funds; total salaries, unclassified expenses and debt service of major Operating Funds; statements of operations including revenues, encumbrances and expenditures, and obligations and accrued expenses; statements of appropriations activity, net revenues and revenue refunds; summaries. Schedules and Exhibits of Capital Projects Fund include assets, liabilities, and reserves; a statement of operations, amounts of financed authorizations, and obligations and expenditures; and statements of capital budget activity with entries of authorizations, expenditures, adjustments, encumbrances and obligations. The schedules of the Industrial Development Fund are similar to those of the Capital Projects Fund.
For similar reports, 1976-1978, see Finance Releases. For similar reports 1992- , see City Managers Reports.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
Shelf list is available.
62-5.3 Philadelphia Financial Report
1953-1954, 1957-1962, 1964
9 volumes
A condensed popular statement of the financial affairs of the City; it provides a brief of description of the functions of the General Fund including a statement of operations for the year of balance sheet, fiscal policies, capital improvements, outstanding debt, financial management and includes a number of general charts and balance sheets.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
Shelf list is available.
62-5.4 Financial Program
1956-1968, FY 1970, FY 1972
15 volumes
A booklet prepared for distribution to the people of Philadelphia; it provides a brief explanation of the sources of funds and expenditures of the General, Water, Sewer and other Operating Funds and of the Capital Budget and Capital Improvement Program. Also included is general information on outstanding debt, the assessed valuation rate, and current collection of real estate taxes; income, earnings, and net profits taxes; water rents and sewer charges; mercantile license tax.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
Shelf list is available.
62-5.5 Financial Information
1958-1966
9 volumes, index
A booklet which presents in condensed form a comparison of the fiscal operations of the year of the report with those of the preceding year, and with the budget for the following year. Under headings for the General, Water and Sewer Operating Funds are included entries of revenues and income, expenditures, financial position of the City, receivable and bonded debt. Entries for Capital Improvement Funds include source and disposition of funds, projects in progress, financial position, loan financing for future projects, and the seven year capital program. Vols. 1962-1963 add entries for the Industrial Development Fund, including source and disposition of funds, investment in industrial land and financial position. Vols. 1959-1963 add statement of financial position of the Municipal Retirement System.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
Shelf list is available.
62-5.6 Finance Releases
1976-1979
9 volumes, index
Includes financial statements relative to specific and general operations of the Office of the Director of Finance, including annual fund operations, sale of bonds, and annual, semiannual and quarterly financial reports.
For similar reports, 1953-1977, see Monthly, Quarterly & Semi-Annual Financial Reports. For similar reports 1992- , see City Managers Reports.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
Shelf list is available.
62-5.7 Supplemental Report of Revenues and Obligations
FY 1977-FY 1998
22 volumes
Annual accounting of the revenues and expenditures of the city. Report consists of comparison of the actual revenues and obligation against the original estimated revenues and adjusted appropriations as approved by City Council. The funds are listed in three major categories: General Fund; Special Revenue Funds, which include the County Liquid Fuels Tax Fund, the Special Gasoline Tax Fund, the Pier Maintenance Fund, Parking Facilities Fund, Grants Revenue Fund, Community Development Fund, and the Comprehensive Employment and Training Act Fund, among others; and the Enterprise Funds, composed of the Water Fund, Sewer Funds and Aviation Fund.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
Shelf list is available.
62-5.8 Report of Bonded Indebtedness
1957-1962, FY 1974 - FY 1998
31 volumes
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
Shelf list is available.
62-5.9 Schedule of Financial Assistance
FY 1986 - FY 1996
10 volumes
Volumes include introductory remarks; reports of auditors; schedules of financial assistance from state and federal sources by grantor agency/project title and including contract number, grant period, award amount, receivables, cash receipts and expenses; schedule of Pennsylvania Department of Public Welfare Financial Assistance; report on compliance; report on internal controls; plan for corrective actions; and supplementary schedules. Volumes FY 1986-FY 1987 contain federal financial assistance schedules only.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
Shelf list is available.
62-5.10 City-Owned Real Property Inventories
1957-1958
2 volumes
Vol. 1957 contains a typed report of the completion, acquisition or disposition of city-owned property. Vol. 1958 contained entries for each property, grouped by City departments in whose charge they are, list its location, valuations of land, buildings, facilities, and other improvement thereon; capital costs, total value; similar information included for construction in progress.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
62-5.11 Accounting Manuals
1953-1971
8 volumes
Accounting manuals prepared by the Office of the Director of Finance both for general use throughout municipal departments and specific use for targeted departments and agencies.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
Shelf list is available.
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Last updated on October 28, 1999