RECORDS OF THE FINANCE
DEPARTMENT
RG 3
Municipal Archives
Windsor Public Library
Donna Murphy
Processing Archives Assistant
March 1989
TABLE OF CONTENTS
RG 3
Preface
Historical Note
Content Note
Summary of the Records
Windsor Treasurers/Commissioners of Finance
Subgroup A- Financial Statements and Reports
-Summary of the Records
-Subgroup Note
-Series Description
Appendix I- Alphabetical Listing of Files (RG 3 AII - 6)
Appendix II- Plans Removed from Departmental Budget Files
Appendix III- Plans Removed from Capital Works Files
Subgroup B- Administrative Correspondence
-Summary of the Records
-Subgroup Note
-Series Description
Appendix I- Newspaper Clippings Removed from
RG 3 BIV – 1
Appendix II- Plans Removed from RG 3 BIV – 1
Appendix III- Plans Removed from RG 3 BV – 1
Appendix IV- Council Resolutions re: E.C. Row Expressway
RG 3 BV – 3
Appendix V- Ontario Municipal Board Orders re: E.C. Row
Expressway RG 3 BV – 3
Appendix VI- Plans Removed from RG 3 BV – 3
Appendix VII- Plans Accompanying RG 3 BV – 4
Appendix VIII - Newspaper Clippings Removed from
RG 3 BV – 4
Appendix IX- Photographs Removed from RG 3 BV – 4
Appendix X- Newspaper Clippings Removed from
RG 3 BV – 6
Subgroup C- Payroll/Staff Records
-Summary of the Records
-Subgroup Note
-Series Description
TABLE OF CONTENTS – continuedRG 3
Subgroup D- Treasury Section
-Summary of the Records
-Subgroup Note
-Series Description
Subgroup E- Assessment Department
-Summary of the Records
-Subgroup Note
-Series Description
Appendix I- Photographs Removed from RG 3 EII
Appendix II- Photographs Removed from RG 3 EIV
Subgroup F- Tax Department
-Summary of the Records
-Subgroup Note
-Series Description
CONTENT NOTE
RG 3
The records of the Finance Department offer unique research possibilities. While containing a large amount of information best suited to quantitative studies, there is also qualitative information about the City of Windsor that cannot bed found anywhere else in the Municipal Archives’ holdings.
It should be noted that dates for all units are not necessarily inclusive and may also contain undated material. Access to units containing sensitive information or in-camera Council minutes is restricted. Permission of the Commissioner of Finance is required to view the records so designated.
Many records series, particularly in the first subgroup (RG 3 A) – Financial Reports and Statements – are reasonably complete, particularly for the recent past. The correspondence found in the second subgroup (RG 3 B) provides considerable insight into the operation of the department. Staff records (RG 3 C) are partially restricted, but open records show the activities of civic employees, especially during the two World Wars. Treasury Section records (RG 3 D) contain a number of incomplete series which in combination with fuller series provide detailed financial information. The records of the Assessment Department (RG 3 E) provide extensive information on the City’s tax base in summary and aggregate forms.
Appendices have been compiled to give detailed information on plans and photographs which have been removed from the records. Patrons are referred to the table of contents at the beginning of each subgroup for a list of appendices.
The Finance Department interacts with all other City departments, particularly in helping to prepare their budgets. The responsibilities of the Commissioner of Finance are quite diverse. Topics dealt with range from Affirmation Action to Animal Control. Records of most financial transactions are found at least in summary from and in some cases in more detail.
These records will be of interest to patrons conducting research in a variety of fields. Business administration, history, political science, economics, public administration and urban studies projects among others may be undertaken in the records of the Department of Finance.
RECORDS OF THE FINANCE DEPARTMENT
RG 3
Summary of the Records
AFINANCIAL STATEMENTS AND REPORTS 1878-1987
IAUDITOR’S REPORTS 1878-1981
1.Original 1894-1979
2.Published 1878-1980
3.Sundry 1942-1981
IIBUDGET DOCUMENTATION 1921-1983
1.Final Budgets/Estimates 1921-1983
2.Supplementary Information to Estimates 1964-1977
3.Details of New Equipment 1957-1982
4.Grant Applications 1957-1983
5.Current Budget Files 1972-1983
6.Departmental Budget Files 1976-1983
7.Salary Recommendations 1957-1982
8.Comparison of Expenditures Against Appropriations 1949
9.Monthly Budget Statements 1949-1951
10.Sundry Budget Materials 1953-1983
IIICAPITAL WORKS PROJECTIONS 1968-1987
1.Five Year Projections 1968-1986
2.Ten Year Projections 1969-1987
3.Capital Works Files 1964-1975
IVSTATISTICS AND GENERAL INFORMATION 1958-1980
VREFUNDING PLAN 1932-1947
1.Reports 1932-1945
2.Correspondence 1936-1946
3.Accounts 1932-1945
4.Legal Documentation c.1942-1947
SUMMARY OF THE RECORDS – continuedRG 3
BADMINISTRATIVE CORRESPONDENCE 1874-1985
IEARLY TREASURER’S CORRESPONDENCE 1874-1907
1.Letterbooks 1890-1907
2.Inward Correspondence 1874-1904
IIA.E. COCK OFFICE FILES 1941-1944
IIIE.J. LANGLOIS OFFICE FILES 1938-1968
IVEDWARD AUTHUR AGNEW OFFICE FILES 1950-1985
1.Subject Correspondence 1957-1985
2.Essex and Kent Chartered Accountants’ Association 1950-1970
VPROJECT FILES 1946-1985
1.Annexation 1946-1972
2.Coliseum Feasibility 1981
3.E.C. Row Expressway 1965-1985
4.Fountain Fund 1975-1980
5.Steinberg Building – Museum and other proposals 1974-1977
6.Transit Windsor/Sandwich Windsor and Amherstburg Railway
Company 1968-1981
7.Miscellaneous Plans c.1966-1971 and Undated
CPAYROLL/STAFF RECORDS 1914-1983
ISALARY REGISTERS 1921-1943
IIPAYROLL LEDGER CARDS c.1944-1983
SUMMARY OF THE RECORDS – continuedRG 3
CPAYROLL/STAFF RECORDS 1914-1983 - continued
IIISTAFF ORGANIZATIONS 1914-1950
1.Canadian Patriotic Fund and Red Cross Fund 1918-1920
2.Windsor Municipal Patriotic Fund 1918-1920
3.Employees’ Relief Fund 1930-1931
4.Windsor Civic Employees Was and Patriotic Fund 1936-1946
5.Windsor (England) Flood Relief Fund 1947
6.United Emergency Fund for Britain 1949-1950
DTREASURY SECTION 1855-1988
IACCOUNTING RECORDS 1866-1951
1.Municipal Ledgers 1875-1935
2.Municipal Journals 1891-1935
3.Daily Cashbooks 1866-1905
4.Main Entry Cashbooks 1893-1935
5.Voucher Cashbooks 1893-1905
6.Monthly Balance Books 1893-1939
7.Expenditure and Receipt Books 1870-1949
IIACCOUNTS PAYABLE 1921-1967
1.Ledgers 1921-1952
2.Ledger Cards 1952-1967
IIIDEBT AND CASH MANAGEMENT 1855-1988
1.Debenture Registers 1884-1988
2.Debenture Coupon Books 1874-1920
3.Sample Debentures 1855-1972
4.Local Improvement Ledgers 1877-1935
5.Local Improvement Registers 1913-1930
6.Local Improvement Cashbooks 1888-1924
7.Local Improvement Trial Balances 1921-1935
8.Sinking Fund 1894-1944
9.Construction Supplies 1902-1913
SUMMARY OF THE RECORDS – continuedRG 3
DTREASURY SECTION 1855-1988 – continued
IVSUNDRY ACCOUNTS 1873-1936
1.Carnegie and Public Library Account 1896-1905
2.Charity Account 1876-1878
3.Contingencies Account 1886-1891
4.Fire Department Account 1889-1910
5.License Certificates 1877-1878
6.Municipal Ambulance Service Account 1904-1917
7.Municipal Fuel Account 1918-1921
8.Promissory Notes 1878-1879
9.Revenue Stamps 1934-1936
10.Treasurer’s Bond 1875
11.Water Rates 1873-1891
VRELIEF DEPARTMENT 1932-1940
EASSESSMENT DEPARTMENT 1915-1970
IREPORTS AND MANUALS 1915-1970
1.Assessment Commissioner’s Annual Report 1915-1969
2.Annual Report of the Essex Regional Assessment Office for the City of
Windsor 1970
3.Procedures Manual c.1947
IICORRESPONDENCE 1938-1956
IIIASSESSMENT CARDS c.1919-1959
1.Residential Assessment Cards c.1919-1955
2.Rental Properties Assessment Cards c.1954-1955
3.Building Field Cards c.1948-1958
4.Business Assessment Cards c.1950-1959
IVCOURT OF REVISION DOCKETS c.1946-1959
SUMMARY OF THE RECORDS – continuedRG 3
FTAX DEPARTMENT 1853-1971
IWORKING PROCEDURES MANUAL c.1973
IICORRESPONDENCE [CA 1870]-1971
1.Correspondence [ca 1870]-c.1950
2.Correspondence 1931-1942
3.Correspondence 1946-1970
4.Correspondence 1950-1971
5.Correspondence 1969-1971
IIICOLLECTOR’S ROLLS 1853-1890
1.Certifying Letter for the Rolls 1853
2.Collector’s Rolls 1855-1887
3.Non-resident Collector’s Rolls and Abstract of Unpaid
Taxes 1856-1890
IVARREARS OF TAXES 1969-c.1960
1.Arrears of Property Tax 1869-c.1960
2.Arrears of Income Tax 1928-1932
3.Arrears of Poll Tax 1941-1945
VSALE OF LANDS 1877-1936
1.Registered Properties 1906-1936
2.Lists of Lands for Sale 1877-1931
3.Records of Sale 1877-1925
PREFACE
RG 3
This Guide to the Records of the Department of Finance is a milestone in the development of
the Municipal Archives – Windsor Public Library. It represents a process over five years in duration. Early on in the work done by grant projects to lay the foundation for the present Municipal Archives, the Finance Department demonstrated a cooperative spirit and were sympathetic to the goals of preserving Windsor’s documentary heritage. Theirs were the first historic records to be transferred to the Windsor Public Library, and were among the earliest projects worked on when the Municipal Archives was established in 1984.
Of particular note in the progress of this project has been the continued cooperation of Commissioner Ed Agnew and the Director of Debt and Cash Management, John Poulson. Through Mr. Agnew’s active interest a pilot project for municipal records management was established for the Finance Department. The Municipal Archives coordinated the project, made recommendations and worked closely with Mr. Poulson who became the Department Records Officer and liaison. With the scheduled retention and disposal of departmental records came a number of transfers to the Municipal Archives, much of which will be seen in the more recent documents of this record group.
Although initial processing and a draft guide was undertaken by the Municipal Archivist, the vast majority of work on the Finance Department records has been conducted by Processing Archives Assistant Donna Murphy in a term position funded with the assistance of the National Archives of Canada through the Canadian Council of Archives. The Assistant Municipal Archivist proofread and assisted in the supervision of the project while the Archives Clerk undertook clerical components, including the production of the guide.
The quality of the information found in these records is at first deceiving, with past facts and figures seemingly having little to offer. And yet, there is a dimension to these records which deepens understanding of Windsor’s past in a way in which other records do not. Here we see the day-to-day operation of the City in dollars and cents; here we see the financial implications of political decisions. Categories of expenditures and receipts carried out today have their roots in the Windsor of 1854.
Completion of this project shows the value of archives and records management programmes in preserving and managing non-current information. We invite all interested in Windsor’s history, both in the near and distant past, to share in the richness of the records of the Department of Finance.
G. Mark Walsh
Municipal Archivist
Windsor Public Library
March, 1989
HISTORICAL NOTE
RG 3
The Department of Finance dates back to the incorporation of Windsor as a village in 1854. Originally known as the Treasurer’s Office, the department consisted of the Treasurer and a clerk. The position of treasurer is required by the terms of the Ontario Municipal Act, making the incumbent one of the officers of the corporation. The title was changed to Commissioner of Finance in 1970.
The functions of the Treasurer’s office were augmented by the integration of the positions of Tax Collector, Assessor/Assessment Commissioner and Purchasing Agent into the modern Finance Department. At present, the department has six divisions, exclusive of the administrative unit consisting of the Commissioner, Deputy Commissioner and Director of Budget and Administration. They are as follows: Debt and Cash Management and Accounting, Internal Audit, Purchasing, Management Information Systems and Tax. The first two divisions, Debt and Cash Management and Accounting, are taken together to form the Treasury Section. The Payroll Section is functionally aligned to Debt and Cash Management.
Duties of the Treasurer include accounting for the City’s finances, payroll and assisting Council in budget preparation. Added to them is the responsibility of the Commissioner of Finance for financial aspects of operation of the Cleary Auditorium and Memorial Convention Hall, City of Windsor Housing Company and Roseland Golf and Curling Club. The Commissioner is also called upon to serve as Acting City Administrator as needed in the absence of the City Administrator.
The Deputy Commissioner of Finance is responsible for the day-to-day operation of the department. Other duties of this position include preparation of the Current Budget and to act as Treasurer/Commissioner in her/her absence.
For more information on the Finance Department, see Departmental Organizations, City of Windsor, Office of the City Administrator, 1982; (R 352.071331 WIN), and Duties of the Municipal Treasurer, Ministry of Treasurer, Economics and Intergovernmental Affairs, 1977
(R 352.10202 OTE).
RG 3
Windsor Treasurers/Commissioners of Finance
Thomas E. Trew1859*
Patrick Conway1862-1866
Clement D. Grasite1866-1872
Charles F. Ireland1872-1875
Arthur Wickson1875-1878
David B. Odette1878-1887
Charles Barillier1887-1890
Simon Gignac1890-1892
W.M. BoomerSep 1892 – Jan 1893
James C. Guillot1893-1904
J.R. Thomson1904-1930
Martha A. DickinsonJan – Mar 1930
P.A. Cleminson1930-1935
A.E. Cock1935-1951
Eugene L. Langlois1951-1970
Edward A. Agnew1970-
*Treasurers for 1854-1858, 1860-1861 were appointed in by-laws for those years but not
identified.
RECORDS OF THE FINANCE
DEPARTMENT
RG 3 A
FINANCIAL STATEMENTS
AND REPORTS
1878-1987
Subgroup and Series Description with Appendices
BOX AND UNIT LISTING
RG 3 A
Box 1I – 1/1 - /8
Box 2I – 1/9 - /19
Box 3I – 1/20 – 2/18
Box 4I – 2/19 - /34
Box 5I – 2/35 - /44
Box 6I – 2/45 - /54
Box 7I – 2/55 - /61
Box 8I – 2/62 - /68
Box 9I – 2/69 - /74
Box 10I – 2/75 - /79
Box 11I – 2/80 - /82
Box 12I – 2/83 - /86
Box 13I – 2/87 - /90
Box 14 I – 2/91 - /93
Box 15I – 2/94 - /96
Box 16I – 3/1 - /4
II – 1/1 - /14
Box 17II – 1/15 - /21
Box 18II – 1/22 - /27
Box 19II – 1/28 - /32
Box 20II – 1/33 - /36 oversized
Box 21II – 1/37 - /40
BOX AND UNIT LISTING – continuedRG 3 A
Box 22II – 1/41
Box 23II – 1/42
Box 24II – 1/43 - /44
Box 25II – 1/45 - /46
Box 26II – 1/47 - /48
Box 27II – 1/49 - /51
Box 28II – 1/52 - /53
Box 29II – 1/54 - /57
Box 30II – 1/58 – 2/6
Box 31II – 2/7 - /9
Box 32II – 2/10 - /11
Box 33II – 2/12 - /13
Box 34II – 2/14 – 3/14
Box 35II – 3/15 – 4/2
Box 36II – 4/3 - /4
Box 37II – 4/5, 4/7
Box 38II – 4/6, 4/8 - /12
Box 39II – 4/13 – 5/9
Box 40II – 5/10 – 6/9
Box 41II – 6/10 - /47
Box 42II – 6/48 - /83
Box 43II – 6/84 - /116
BOX AND UNIT LISTING – continuedRG 3 A
Box 44II – 6/117 - /160
Box 45II – 6/161 - /195
Box 46II – 6/196 - /217
Box 47II – 6/218 - /247
Box 48II – 6/248 – 7/2
Box 49II – 7/3 – 9/3
Box 50II – 9/4 - /18
Box 51II – 9/19 – 10/15
III – 1/1 - /2
Box 52III – 1/3 – 2/9
Box 53III – 2/10 – 3/3
Box 54III 3/4 - 3/6
IV/1 - /13
Box 55IV/14 - /23
V – 1/1 - /2
Box 56V – 1/3 – 2/3
Box 57V – 2/4 – 3/3
Box 58V – 3/4 - 4/3
TABLE OF CONTENTS
RG 3 A
Summary of the Records
Subgroup Note
Series Description
Appendix I – Alphabetical Listing of Files
Appendix II – Plans Removed from Departmental Budget Files
Appendix III – Plans Removed from Capital Works Files
FINANCIAL STATEMENTS AND REPORTS
RG 3 A
Summary of the Records
IAUDITOR’S REPORTS 1878-1981
1.Original 1894-1979
2.Published 1878-1980
3.Sundry 1942-1981
IIBUDGET DOCUMENTATION 1921-1983
1.Final Budgets/Estimates 1921-1983
2.Supplementary Information to Estimates 1964-1977
3.Details of New Equipment 1957-1982
4.Grant Applications 1957-1983
5.Current Budget Files 1972-1983
6.Departmental Budget Files 1976-1983
7.Salary Recommendations 1957-1982
8.Comparison of Expenditures Against Appropriations 1949
9.Monthly Budget Statements 1949-1951
10.Sundry Budget Materials 1953-1983
IIICAPITAL WORKS PROJECTIONS 1968-1987
1.Five Year Projections 1968-1986
2.Ten Year Projections 1969-1987
3.Capital Works Files 1964-1975
IVSTATISTICS AND GENERAL INFORMATION 1958-1980
VREFUNDING PLAN 1932-1947
1.Reports 1932-1945
2.Correspondence 1936-1946
3.Accounts 1932-1945
4.Legal Documentation c.1942-1947
FINANCIAL STATEMENTS AND REPORTS
RG 3 A
Subgroup Note
This subgroup consists of documents which show the City of Windsor’s financial accounting practices. These documents record more than a century of Windsor’s history, from 1878 to 1983. A wide range of financial processes are reflected in these records, from nineteenth-century expenditures to zero-based budgeting. These records are primarily statistical in nature with supporting correspondence.
Auditor’s Reports and Statistics and General Information are published by the Finance Department for the information of Windsor’s citizens. These reports contain a variety of information on Windsor, City departments and associated agencies as well as major industrial interests in the area.
Budget Documentation illustrates the entire budget process used by the City of Windsor. This includes expenditure data for all City departments as well as outside agencies such as the Essex Region Conservation Authority, Greater Windsor Tourist and convention Bureau and others. Petitions to Council for grants from charitable organizations are also of interest.
Capital Works Projections show public works and local improvements which the City sought to accomplish during the projection periods of five and ten years. These records concern the recent past and include details of such projects as the Neighbourhood Improvement Program and the E.C. Row Expressway.
The Refunding Plan is a general heading for correspondence, reports and accounts that deal with Windsor’s financial insolvency brought about due to the 1935 Amalgamation with East Windsor, Sandwich and Walkerville. The recalling of debentures and the funding again of the City’s debt load give these records their name.
AUDITOR’S REPORTS
RG 3 AI
Series Description
The Ontario Municipal Act sets out the primary duty of the Auditor as to “audit the accounts and transactions of every local board, … and to “prepare the material to be published by the Treasurer.” The Auditor’s Reports for the City of Windsor commence in 1878 and continue up to 1981. There are three subseries consisting of the original Auditor’s Reports (RG 3 AI – l), Published Copies (RG 3 AI – 2) and Sundry Auditor’s Reports (RG 3 AI – 3). It should be noted that RG 3 AI – 3 contains Treasurer’s Reports for the years 1942 and 1943. The Auditor’s Reports contain not only the City’s financial statements, but also statements for boards and commissions such as the Windsor Public Library Board and City-owned Roseland Golf and Curling Club.
AUDITOR’S REPORTS
RG 3 AI – 1
RG 3 AI – 1ORIGINAL AUDITOR’S REPORTS 1894-1979
UnitDate
1- 1894
2- 1898
3- 1899
4- 1901
5- 1902
6- 1903
7- 1904
8- 1905
9- 1906
10- 1907
11- 1909
12- 1911
13- 1943
14- 1950
15- 1951
16- 1952
17- 1953
18- 1954
19- 1955
20- 1957
21- 1959
22- 1961
23- 1977
24- 1978
25- 1979
AUDITOR’S REPORTS
RG 3 AI – 2
RG 3 AI – 2PUBLISHED AUDITOR’S REPORTS 1878-1980
UnitDate
1- 1878
2- 1879
3- 1880
4- 1882
5- 1884 (2)
6- 1885
7- 1889
8- 1891
9- 1892
10- 1893
11- 1894
12- 1895
13- 1896
14- 1897
15- 1898
16- 1899
17- 1900
18- 1901
19- 1902
20- 1903
21- 1904
22- 1905
23- 1906
24- 1907
25- 1908
26- 1909
27- 1910
28- 1911
29- 1912
30- 1913
31- 1914 (2)
32- 1915
33- 1916
34- 1917
35- 1918
36- 1919
37- 1920
38- 1921
PUBLISHED AUDITOR’S REPORTS 1878-1980 – continuedRG 3 AI – 2
UnitDate
39- 1922
40- 1923
41- 1924 (2)
42- 1925 (2)
43- 1926 (2)
44- 1927 (2)
45- 1928 (2)
46- 1929 (2)
47- 1930
48- 1931
49- 1932
50- 1933
51- 1934
52- 1935
53- 1936
54- 1937
55- 1938
56- 1939
57- 1940
58- 1941
59- 1942
60- 1943
61- 1944
62- 1945
63- 1946
64- 1947
65- 1948
66- 1949
67- 1950
68- 1951
69- 1952
70- 1953
71- 1954
72- 1955
73- 1956
74- 1957
75- 1958
76- 1959
77- 1960
78- 1961
79- 1962
80- 1963
PUBLISHED AUDITOR’S REPORTS 1878-1980 – continuedRG 3 AI – 2
UnitDate
81- 1964
82- 1965
83- 1966
84- 1967
85- 1968
86- 1969
87- 1970
88- 1971
89- 1972
90- 1973
91- 1975
92- 1976
93- 1977
94- 1978
95- 1979
96- 1980
AUDITOR’S REPORTS
RG 3 AI – 3
RG 3 AI – 3SUNDRY AUDITOR’S REPORTS 1942-1981
UnitDescriptionDates
1.- Windsor-Tecumseh Joint Waterworks Board1976
2.- Windsor-Tecumseh Joint Waterworks Board1978
3.- Treasurer’s Report1942
4.- Treasurer’s Report 1943
BUDGET DOCUMENTATION
RG 3 AII
Series Description
The material found in this series documents the entire budget process. All departments and City Agencies submit budget requests to the Finance Department. After these submissions have been reviewed by the Finance Commissioner and City Administrator they are then submitted to Council. This budget is then the basis for all City expenditures for the year.
The first subseries, RG 3 AII – 1, Final Budgets/Estimates is the end product of this process. For some years the final approved budget does not appear to have survived and therefore the estimates submitted to Council will be found in its place. Clerk’s copies of Budget estimates for 1935-1966 can be found in RG 2 DVI – 4. Budget materials for the Amalgamation period will be found in RG 3 AV – 3/2.
RG 3 AII – 2, the second subseries is Supplementary Information to the Estimates. These bound volumes give Council added information about the budget requests. RG 3 AII – 3 contains the details of new equipment requests for any given year. Applications for grants by charitable organizations can be found in RG 3 AII – 4. Current year budget files contain actual expenditures for the year to date and can be located in RG 3 AII – 5.
Departmental Budget Files, RG 3 AII – 6, contains submissions from both departments and other agencies such as the Essex Region Conservation Authority. It should be noted that RG 3 AII – 6/28 contains documents pertaining to both the Children’s Aid Society, County of Essex and The Roman Catholic Children’s Aid Society. Access to some files in this subseries is restricted. An alphabetical listing of files can be found in Appendix I, and a description of the plan removed will be found in Appendix II.
RG 3 AII – 7 consists of salary recommendations for the years 1957 to 1982 (not inclusive). Salary recommendations for 1977 are in RG 3 B individually by department. The comparison of Expenditures against appropriations, RG 3 AII – 8 is only for 1949. RG 3 AII – 9 contains monthly budget statements for the years 1949 - 1951. Sundry Budget Materials comprise the last subseries RG 3 AII – 10. This subseries consists of debenture schedules, budget adjustments and other miscellaneous expenditure information.
BUDGET DOCUMENTATION