The Dept. of Mental Health and Mental Retardation is responsible for providing mental health, mental retardation and substance abuse services for the people of Alabama. This records series, general ledgers, 1983-1990, constitutes the principal record of final entry for all financial transactions of the Dept. The general ledgers are monthly computer spread sheets and are maintained in two forms: consolidated and by division. The consolidated general ledger shows the Dept.'s monthly receipts and expenditures arranged by accounts, such as: general operating fund; cash on deposit; accounts payable; payroll; resident/patient payroll; capital improvement fund; certificates of deposit; warehouse inventory; canteen inventory; equipment and furniture; buildings; state medicaid penalty payable-facilities; matching employee benefits payable; employees federal income taxes payable; employees state income taxes payable; employees F.I.C.A. income taxes payable; investments in fixed assets; estimated revenue from state appropriations; estimated revenue from other sources; estimated expenditures for current year; and estimated expenditures of federal funds. The general ledger by division is an itemized monthly statement of receipts and expenditures for individual institutions under the Dept.'s jurisdiction, such as Bryce Hospital, Searcy Hospital, Partlow School and Hospital, Tarwater Development Center, Eufaula Adjustment Center, Thomasville Adult Adjustment Center, and the North Ala. Regional Hospital in Decatur. For each division or institution are entered the accounts named in the consolidated ledger which reflect the institution's receipts and expenditures. General ledgers provide very detailed information on the Dept.'s financial transactions but virtually no information on the nature of services provided.
