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General Ledgers - Archival?



At our monthly Records Oversight Committee meeting this week one of our
members (an archivist) questioned the archival status of general ledgers.
Loooong ago when I was in archives school (University of Denver) in the late
1970's, we covered certain "types" of records that generally are archival,
i.e., minute books, CEO Correspondence, annual reports, GENERAL LEDGER, etc.
I think the archivist who is now questioning the archival value of the
General Ledger has a good point - they may have been the premiere accounting
related document in the 19th century and for much of the 20th century but
especially in the latter part of the 20th century and the present the
general ledger is often hard to recognize.  Sometimes the purpose of the
general ledger has been absorbed into other complex records series with
numerous acronyms - CIPPS and PIPPS and whatever you call it in your
location.

It used to be pretty easy to identify the general ledger when it was a
pretty leather bound book with gold lettering on the spine and we archivists
usually have been quick to accession those - but what are you doing about
the latest versions of the general ledger?  I would love to hear what you
are doing in your locations - especially other state archives throughout the
US.  Additionally we are contacting our State Auditor for his assessment on
the lasting value of the general ledger as well.  You may post to me offline
or keep it on the listserv.

Thanks,

C. Preston Huff, CRM, CA
State Records Administrator
The Library of Virginia
(804) 692-3607
phuff@lva.lib.va.us

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