Financial Office Records, 1892-1952

All incoming correspondence is arranged first by year, then by first letter of the last name. Each alphabetical subdivision is in a rough chronological order. The letters from 1899-1901 and 1901-1902 are in binders, the remainder in file folders.

The letterbooks contain orders for supplies, correspondence dealing with purchases and forms which were enclosed with warrants. Early financial responsibility rested with the Board of Regents and the secretary signed all letters and forms. Later this responsibility was transferred to the purchasing agent, although the president of the university also signed letters and forms. Under President MacLean the purchasing agent assumed the title of bursar.

Other books include a record of insurance carried on each building, 1926-1935, an accountant's report of an audit of university books, 1913-1916, minutes of the executive committee of the Board of Regents (page 151 of volume 1 Records the official action accepting land for the agricultural college in 1896), and minutes of the Idaho Agricultural Experiment Station Council, 1893-1910.

The final series contains a variety of account books, ledgers, journals, and warrant registers. Because of the miscellaneous nature of this collection the items were arranged chronologically.