This subsidiary ledger is used to break down a single controlling account into individual accounts for particular creditors. The subsidiary ledger contains a separate entry space for each individual account. Information available in these records includes entries documenting the voucher number, payee, warrant number, date, accounting allotment by quarter, amount brought forward, amount of transaction, date warrant was mailed, amount of warrants to date, and balance. Individual accounts in this volume include salaries, supplies, repairs, rent, postage, travel, printing, general expenses, capital outlay, and encumbrances. Each account is identified by a number, many of which are not identified by a name. In 1975, Fort Morgan came under the purview of the Alabama Historical Commission (1966 - present).
