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CC-13

Centre College Financial Records

Collection Outline
Digital Archives

See Centre College Digital Archives - Financial for digitized versions of selected items from the following inventory

Collection Description

This collection is divided into five sub-groups: Buildings and Repairs; Kentucky School for the Deaf; Early Financial Records - General; Early Subscription Documents; and Current Business. The first four groups include early financial records, and examine different aspects of the financial health and development of the young institution. The fifth sub-group consists of more recent records.

Sub-Group One provides researchers with bits and pieces of the physical development of the campus through small series of invoices, warrants, and receipts. As with other sub-groups, such documents would not normally be retained today, but in lieu of more comprehensive financial records, these "non-permanent" records take on a special significance.

Sub-Group Two contains scattered papers which provide similar clues to the early development of the Kentucky School for the Deaf. Anyone consulting these papers should bear in mind that the minutes of the Centre College Board of Trustees still constitute the single best primary source for information on the subject.

Sub-Group Three contains the early financial records with the general ledgers, financial statements, and journals providing the best overview of Centre's financial state in the early years, while the audits provide a modern breakdown of the college's finances.

One of the more interesting sets of papers in Centre's collection is Sub-Group Four, Early Subscription Documents. This group contains promissory notes, lists, and related documents concerning the young school's struggle to survive financially, and the efforts of Centre's financial agents to raise sufficient funds to ensure that survival.

Sub-Group Six contains institutional audits dating from 1966. This material is restricted and may not be used without permission of the Dean of the College or Vice-President for Finance.

Collection Inventory
 
CC-13.1 Buildings and Repairs
Series A Invoices
 
Folder 1Invoices to Treasurer, undated, and dated 1822-1826
Folder 2Invoices to Treasurer, 1822-1844
Folder 3Invoices to Treasurer, 1846-1867
Folder 4Invoices to Treasurer, 1869-1873
Folder 5Invoices to Treasurer, 1874-1882
Folder 6Invoices to Treasurer, 1883-1885
Folder 7Invoices to Treasurer, 1886-1927
 
CC-13.1 Buildings and Repairs
Series B Warrants
 
Folder 1Contracts and agreements of Centre College, undated, and dated 1820-1870
Folder 2Contracts and agreements of Centre College, 1890-1907
Folder 3Contracts and agreements with Centre College, 1910-1920
Folder 4Contracts and agreements with Centre College, 1921
Folder 5Contracts and agreements with Centre College, 1923
 
CC-13.1 Buildings and Repairs
Series C Receipts
 
Folder 1Receipts to Treasurer/Financial Agent, 1819-1820
Folder 2Receipts to Treasurer/Financial Agent, 1821-1825
Folder 3Receipts to Treasurer/Financial Agent, 1870-1891
Folder 4Miscellaneous vouchers, papers concerning buildings and repairs, undated, and dated 1819, 1833, 1870-1871
 
CC-13.2 Kentucky School for the Deaf
 
Folder 1Invoices to Treasurer, 1823-1835
Folder 2Warrants issued, February-October, 1823
Folder 3Receipts to Treasurer, May-June 1823
Folder 4Statements of account, miscellaneous financial statements, undated, and dated 1823-1832
 
CC-13.3 Early Financial Records - General
Series A Invoices
 
Folder 1Invoices to Treasurer, 1818-1825
Folder 2Invoices to Treasurer, 1826-1911
Folder 3Invoices from Treasurer, 1906
 
CC-13.3 Early Financial Records - General
Series B Warrants
 
Folder 1Warrants issued, undated, and dated 1821-1861
 
CC-13.3 Early Financial Records - General
Series C Receipts
 
Folder 1Receipts to Treasurer, 1820-1893
 
CC-13.3 Early Financial Records - General
Series D Reports, Journals, Miscellaneous
 
Folder 1Financial reports to Trustees by Financial Agent/Treasurer, 1855-1863
Folder 2Financial reports to Trustees by Financial Agent/Treasurer, 1864-1868
Folder 3Financial reports to Trustees by Financial Agent/Treasurer, 1869-1871
Folder 4Financial reports to Trustees by Financial Agent/Treasurer, 1877
Folder 5Financial reports to Trustees by Financial Agent/Treasurer, 1909
Folder 6Balance sheets, 1862-1925
Folder 7Statement of receipts and expenditures, 1869
Folder 8Statements of receipts and expenditures, 1904-1906
Folder 9Statements of receipts and disbursements, 1907-1916
Folder 10Statements of receipts and disbursements, 1918-1922
Folder 11Budget statements, 1909-1914
Folder 12Financial journals, 1820-1844
Folder 13Financial journals, 1845-1888
Folder 14Miscellaneous interim - special financial reports, undated, and dated 1821-1852
Folder 15Miscellaneous - special financial reports, 1858-1908
Folder 16Miscellaneous - special financial reports, 1909-1918
Folder 17Promissory notes, 1819-1825
Folder 18Miscellaneous financial papers, statements of accounts, etc., undated, and dated 1821-1882. Revised schedule of fees and expenses, 1914-1915
 
CC-13.3 Early Financial Records - General
Series E Early Financial Ledgers
 
Volume 1General ledger, 1852-1857
Volume 2General ledger, 1858-1870
Volume 3Supplemental ledger, 1858-1872
Volume 4Supplemental ledger, 1873-1874
Volume 5General ledger, 1873-1886
Volume 6Supplemental ledger, 1873-1883
Volume 7General ledger, 1886-1902
Volume 8General ledger, 1902-1909
 
CC-13.3 Early Financial Records - General
Series F Journals
 
Volume 1Financial journal of D. A. Russell, Treasurer, 1845-1852
 
CC-13.3 Early Financial Records - General
Series G Cash Books
 
Volume 1Cash book, 1858-1872
Volume 2Cash book (Receipts), 1920-1923
Volume 3Cash book (Receipts), 1926-1928
Volume 4Cash book, 1926-1928
Volume 5Cash book (Disbursements), 1927-1928
 
CC-13.3 Early Financial Records - General
Series H Day Books
 
Volume 1Day book, 1822-1869
Volume 2Day book - Account book, 1824-1825
 
CC-13.3 Early Financial Records - General
Series I Records of Financial Agents
 
Volume 1Record (Diary) of Transactions of J. A. Jacobs, Financial Agent, 1842-1845
Volume 2Record (Diary) of Transactions of J. A. Jacobs, Financial Agent, 1845-1852
Volume 3Record (Diary) of Transactions of J. A. Jacobs, Financial Agent, 1852-1860, and notation of receipt by W. J. McKnight, Agent
Volume 4Receipt Book kept by P. A. Russell, Treasurer of funds received from J. A. Jacobs, Financial Agent, 1842-1857
Volume 5Receipt Book kept by agents of Centre College, of funds received from J. A. Jacobs, Financial Agent, 1858-1859
 
CC-13.3 Early Financial Records - General
Series J Passbooks
 
Volume 1Passbook (Bankbook) kept by J. A. Jacobs, Financial Agent, 1844-1853
Volume 2Passbook (Bankbook) kept by J. A. Jacobs, Financial Agent, 1853-1857
Volume 3Passbook (Bankbook) kept by W. J. McKnight, Financial Agent, 1859-1860
Volume 4Passbook (Bankbook) kept by Financial Agents, 1860-1864
Volume 5Passbook (Bankbook), 1865-1869
Volume 6Passbook (Bankbook) 1874-1876. Also contains two pages of one line notes - beginning of Civil War diary 1862-1863
Volume 7Passbook (Bankbook) 1893-1900
Volume 8Passbook (Bankbook) 1909-1910
Volume 9Deposit Book, 1882-1886; Centre General; "Special Fund". Also contains list of notes and cash subscriptions taken by Rev. J. L. McKee, 1884-1885
 
CC-13.3 Early Financial Records - General
Series K Miscellaneous Account Books
 
Volume 1Ledger of student accounts, 1860-1864, 1867-1868
Volume 2Receipts for tuition, 1861-1877
Volume 3Record of fees paid by students, 1905-1908
Volume 4Record of bills sent, fees owed by students, undated
Volume 5Record of bills sents out, fees paid by students, 1906-1907
 
CC-13.3 Early Financial Records - General
Series L Audits
 
Volume 1Report of detailed audit, May 15, 1925
Volume 2 Report of detailed audit, two years ending May 15, 1927
Volume 3Report of detailed audit, May 15, 1928; Endowment Fund; Centre College - Men's Department; Centre College - Women's Department
Volume 4Accountant's report of audit, May 15, 1928; Athletics
Volume 5Accountant's report of audit, may 15, 1929; Endowment fund records; Business manager's records; Book store records
Volume 6Accountant's report of audit, May 15, 1929; Athletic's
Volume 7Accountant's report of audit, May 15, 1930; Endowment fund records; Business manager's records; Book store records
Volume 8Accountant's report of audit, May 15, 1930; Athletics
Volume 9Report of audit, May 15, 1931
Volume 10Report of audit, May 15, 1931; Athletics
Volume 11Report of audit, May 15, 1932
Volume 12Report of audit, May 15, 1932; Athletics
Volume 13Report of audit, May 15, 1933
Volume 14Report of audit, May 15, 1934
Volume 15Report of audit, May 15, 1935
Volume 16Report of audit, May 15, 1936
Volume 17Report of audit, June 30, 1937
Volume 18Report of audit, June 30, 1938
Volume 19Report of audit, June 30, 1939
Volume 20Report of audit, June 30, 1940
Volume 21Report of audit, June 30, 1941
Volume 22Report of audit, June 30, 1942
Volume 23Report of audit, June 30, 1943
Volume 24Report of audit, June 30, 1944
Volume 25Report of audit, June 30, 1945
Volume 26Report of audit, June 30, 1946
Volume 27Report of audit, June 30, 1947
Volume 28Report of audit, June 30, 1948
Volume 29Allocation of market value of investments, June 30, 1948
Volume 30Report of audit, August 31, 1949
Volume 31Percentage of participation in pooled investments, September 1, 1949
Volume 32Report of audit, August 31, 1950
Volume 33Report of audit, August 31, 1951
Volume 34Report of audit, August 31, 1952
Volume 35Report of audit, August 31, 1953
Volume 36Report of audit, August 31, 1954
Volume 37Report of audit, August 31, 1955
Volume 38Report of audit, August 31, 1956
Volume 39Report of audit, August 31, 1957
Volume 40Report of audit, July 31, 1958
Volume 41Report of audit, July 31, 1959
Volume 42Audit report, July 31, 1960
Volume 43Audit report, July 31, 1961
Volume 44Report of audit, July 31, 1962
Volume 45Report of audit, July 31, 1963
Volume 46Report of audit, July 31, 1964
Volume 47Report of audit, July 31, 1965
 
CC-13.3 Early Financial Records - General
Series M Athletic Financial Records
 
Folder 1Athletic financial records, mostly invoices from various companies, Sept. 12, 1922-Jan. 10, 1923
 
CC-13.4 Subscription Documents
Series A Miscellaneous Subscription Documents
 
Folder 1Miscellaneous early Centre subscription documents. Includes promissory notes, lists and related documents concerning subscriptions to Centre College, undated and dated, 1819
Folder 2Miscellaneous early Centre subscription documents. Includes promissory notes, lists and related documents concerning subscriptions to Centre College, 1820-1821
Folder 3Miscellaneous early Centre subscription documents. Includes promissory notes, lists and related documents concerning subscriptions to Centre College, 1822-1826
Folder 4Miscellaneous early Centre subscription documents. Includes promissory notes, lists and related documents concerning subscriptions to Centre College, 1830-1839
Folder 5Miscellaneous early Centre subscription documents. Includes promissory notes, lists and related documents concerning subscriptions to Centre College, 1841-1884
Folder 6Miscellaneous Centre subscription lists for the Boyle-Humphrey Alumni Gymnasium Fund, undated. Also includes a statement of the fund, June 9, 1914
Folder 7Promissory notes to the Boyle-Humphrey Alumni Gymnasium Fund, 1911, 1914-1915
Folder 8Miscellaneous Centre subscription documents, 1908-1919
 
CC-13.4 Subscription Documents
Series B Subscription Volumes
 
Volume 1Record of subscriptions taken from area churches by Rev. F. G. Strahan, late 1850's
Volume 2Apparently a record of subscriptions to Centre, but not identified. Dates from approximately 1860
Volume 3Listing of the subscribers and cash donors to the Building Fund of Centre College, arranged by Kentucky churches and Presbyteries. A note on the cover mentions this record is "from a list in the possession of Rev. W. J. McKnight, late financial agent". Dated October, 1860
Volume 4Ledger - List of the subscribers to the Boyle-Humphrey Alumni Gymnasium Fund, completed January 1, 1916. Record of campaign begins 1911
Volume 5Record of subscriptions taken, 1873, arranged alphabetically
Note: See also CC-2 Centre College Presidents for correspondence concerning subscriptions
 
CC-13.5 Business (Current)
Series A Audits
 
Volume 1Report of audit, July 31, 1966
Volume 2Report of audit, July 31, 1967
Volume 3Report of audit, July 31, 1968
Volume 4Report of audit, July 31, 1969
Volume 5Report of examination of financial statements and supplemental data, July 31, 1970
Volume 6Report of examination of financial statements and supplemental data, July 31, 1971
Volume 7Report on examination of financial statements and supplemental data, July 31, 1972
Volume 8Report on examination of financial statements and supplemental data, July 31, 1973
Volume 9Report on examination of financial statements, July 31, 1974
Volume 10Report on examination of financial statements, July 31, 1975
Volume 11Report on examination of financial statements, July 31, 1976
Volume 12Report on examination of financial statements, July 31, 1977
Volume 13Report on examination of financial statements, July 31, 1978
Volume 14Report on examination of financial statements, July 31, 1979
Volume 15Report on examination of financial statements, July 31, 1980
Volume 16Report on examination of financial statements, July 31, 1981
Volume 17Report on examination of financial statements, July 31, 1982
Volume 18Report on examination of financial statements, July 31, 1983
Volume 19Report on examination of financial statements, July 31, 1984
Volume 20Report to management, October 10, 1984
Volume 21Report on examination of financial statements, July 31, 1985
Volume 22Report to management, October 8, 1985
Volume 23Report on examination of financial statements, June 30, 1986
Volume 24Report to management, September 8, 1986
Volume 25Report on examination of financial statements, June 30, 1987
Volume 26Report to management, August 28, 1987
Volume 27National direct student loan program; College work-study program; Supplemental educational opportunity grants program, June 30, 1979
Volume 28National direct student loan program; College work-study program; Supplemental educational opportunity grants program, November 18, 1983
Volume 29Pell grant program, November 18, 1983
 
CC-13.6 Personnel
 
Folder 1Employee handbook, 1992, 1995, 1997; Faculty and professional staff benefits summary, 1996
 
CC-13.7 Purchasing
 
Folder 1Purchasing procedures, 1992
 
CC-13.8 Miscellaneous
 
Folder 1Finance Office News, 1998-