ST. CLOUD STATE REFORMATORY:
An Inventory of Its Financial Records at the Minnesota Historical Society
Government Records
OVERVIEW
| Creator: | Minnesota State Reformatory for Men. | |
| Title: | Financial Records. | |
| Dates: | 1887-1968. | |
| Language: | Materials in English. | |
| Abstract: | Journals, ledgers, cash books, voucher registers, supplies statements, and other financial records documenting transactions related to the construction of and improvements to the Reformatory physical plant, to various prison industries and enterprises, and to day-to-day operation of the facility. | |
| Quantity: | 10.75 cubic feet (12 boxes). | |
| Location: | See Detailed Description for shelf locations. |
SCOPE AND CONTENTS
Much of the financial activity documented centers on 20 categories or accounts, including attendance [payroll?]; food; clothing and bedding; laundry supplies; fuel; light; medical supplies; freight and transportation; building and repairs; tools and machinery; farm, garden, stock, and grounds; and industrial training expenses. Key funds include building expense, current expenses, diversified labor, permanent improvements, social welfare, and vocational training. There are monthly sales figures for the reformatory's woodworking, tailor, printing, and shoe shops; figures for its automobile license plate plant; and information about a reformatory-operated rock crushing plant, and sales and shipments of rubble.
ADMINISTRATIVE INFORMATION
Availability:
The collection is open for research use.
Preferred Citation:
[Indicate the cited item and/or series here]. Minnesota State Reformatory for Men. Financial Records. Minnesota Historical Society.
See the Chicago Manual of Style for additional examples.
Accession Information:
Accession numbers: 983-179; 991-90
Processing Information:
Catalog ID number: 990017293450104294
DETAILED DESCRIPTION
| 108.J.8.8F-1 | Journals: | ||||||||||
| The journals document financial transactions connected with construction of and repairs and improvements to reformatory buildings and facilities; transactions involving farm supplies and livestock; garden seed; clothing; the reformatory library and musical equipment; fuel, light, and water; the operation of a rock crushing plant and the sale of rubble; salaries and wages; and other transactions. Funds include current expense, improvement and repairs, and diversified labor. | |||||||||||
| Journal A, July 26, 1887-August 1, 1901. | |||||||||||
| No voucher or check numbers after July 17, 1900. Bookkeeping methods appear to change approximately August 1, 1900, following an audit. | |||||||||||
| Journal A, August 1, 1901-June 30, 1926. | |||||||||||
| No voucher or check numbers. | |||||||||||
| 108.J.8.8F-2 | Ledgers: | ||||||||||
| Ledgers "A" relate directly to and document the same transactions as Journals "A" above. | |||||||||||
| Ledger A, July 1887-August 1901. | |||||||||||
| Ledger A, August 1901-July 1, 1926. | |||||||||||
| 118.E.5.5B | Ledger Trial Balance, May 1927-June 1950. | ||||||||||
| Cash Books: | |||||||||||
| The cash books include information about the sources and amounts of funds and about checks written against those funds, including the date and number of the check and to whom it was payable, the reason for which it was written (e.g., state aid to families of inmates, discharge cash, salaries, pensions, board meeting expenses, etc.), the voucher and check numbers, the dollar amount of the check, and a notation as to whether the expenditure was reimbursed. Lots of what appear to be inmate names and numbers. | |||||||||||
| Revolving Cash 1, August 1900-December 1914. | |||||||||||
| No voucher numbers. | |||||||||||
| Cashbooks: | |||||||||||
| Include voucher numbers. | |||||||||||
| January 1915-November 1921. | |||||||||||
| Directly follows Revolving Cash 1, above. | |||||||||||
| May 1927-August 1, 1932. | |||||||||||
| August 1932-November 1936. | |||||||||||
| 105.F.4.3B-1 | Detailed Statement of Supplies: | ||||||||||
| Record of expenditures for supplies, classified as: attendance (salaries and wages); food; clothing and bedding; laundry supplies; fuel; light; medical supplies; freight and transportation; postage and telegraphy; books, stationery and printing; amusements and instruction; household supplies, furniture and upholstery; building and repair; tools and machinery; farm, garden stock, and grounds; insurance; burial expense; expenses not classified; and industrial training. Includes date, voucher number, in whose favor, kind of supplies, quantity, rate cost, and dollar totals. | |||||||||||
| July 1887-July 1901. | |||||||||||
| Spine label reads: Special Expenses, Volume 2. | |||||||||||
| 105.F.4.3B-2 | August 1889-December 1899. | ||||||||||
| Spine label reads: Current Expense Record; overlaps but does not duplicate previous volume. | |||||||||||
| 105.F.4.4F-1 | January 1900-July 1901. | ||||||||||
| Spine label reads: Current Expense Record, Volume No. 3. | |||||||||||
| 105.F.4.4F-2 | Sales Records: | ||||||||||
| Sales Ledgers: | |||||||||||
| Contain entries for cash receipts for materials or products sold by the reformatory to other state institutions and individuals, including tinware, clothing, stone, ice, hay, wood, garden plants, and animals. Gives date of sale, description of articles sold, dollar amount, date paid, check or receipt number, and amount of remittance. Volume for 1906-1912 also includes accounts for library fund and inmates benefit fund. | |||||||||||
| 1906-1916 (bulk 1906-1912). | |||||||||||
| 1912-1918. | |||||||||||
| Spine says "Sales." | |||||||||||
| Sales Registers: | |||||||||||
| Monthly chronological record giving date and number of reformatory's invoice, name of purchaser, dollar amount of total sales, breakdown by prison industry (e.g., Tailor Shop, Print Shop, Auto License Plant), and analysis of purchasers (accounts receivable) (reformatory, state institutions, officers, inmates, other). | |||||||||||
| 1935-1939. | |||||||||||
| 105.F.4.5B-1 | 1940-1947. | ||||||||||
| 108.J.9.3B | 1948-1950. | ||||||||||
| 1951-1954. | |||||||||||
| 1955-June 1959. | |||||||||||
| 126.D.4.3 | Voucher Registers: | ||||||||||
| Chronological record typically including date, number, and amount of voucher, in whose favor made, for what purpose, and analysis of current expense and other funds broken down into 20 categories of transactions. | |||||||||||
| July 26, 1887-January 1, 1897. | |||||||||||
| "Volume 2," August 1897-June 1900. | |||||||||||
| Also includes "Ledgers E-G" which give what appear to be inmates' names, voucher numbers, and monthly figures in five columns under the headings Dr. Det'd., Dr. Cons., Cr. Det'd., Cr. Cons., and Balance (see pages 38-40). | |||||||||||
| "Ledger F," March-June 1909. | |||||||||||
| Pages 38-44. | |||||||||||
| "Ledger E," March-June 1909. | |||||||||||
| Pages 45-55. | |||||||||||
| "Ledger G," March-June 1909. | |||||||||||
| Pages 56-59. | |||||||||||
| "Ledger F," July-October 1909. | |||||||||||
| Pages 60-64. | |||||||||||
| "Ledger E," July-October 1909. | |||||||||||
| Pages 65-74. | |||||||||||
| "Ledger G," July-October 1909. | |||||||||||
| Pages 75-80. | |||||||||||
| 126.D.4.1 | "Volume 1," 1899-1901. | ||||||||||
| Mainly August 1900-August 1901. | |||||||||||
| "Volume 4," August 1914-August 1916. | |||||||||||
| 118.K.12.1B | Miscellaneous Records: | ||||||||||
| Social Welfare Financial Reports, 1933-1968. 1 volume. | |||||||||||
| Shows monthly debits and credits to the Reformatory's Social Welfare account. Includes disbursements of discharge and parole cash; inmates store expenses (postage, abstracts, newspapers), and miscellaneous expenses (broken dishes; bookkeeping; tailor, shoe, and print shops; dental care; woodworking). | |||||||||||
CATALOG HEADINGS
This collection is indexed under the following headings in the catalog of the Minnesota Historical Society. Researchers desiring materials about related topics, persons or places should search the catalog using these headings.
- Topics:
- Crushed stone industry -- Minnesota.
- Prison administration -- Minnesota.
- Prison industries -- Minnesota.
- Prisons -- Minnesota -- Design and construction.
- Reformatories -- Minnesota -- Accounting.
- Reformatories -- Minnesota -- Equipment and supplies.
- Places:
- Saint Cloud (Minn.)
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