This collection is composed of accounting records, budget requests and financial reports. Folders are composed of correspondence, vouchers, reports, ledgers, payroll records, deposit tickets and various fund vouchers, budget requests, financial reports, internal management reports, and operating budget reports for South Dakota State University and departments within.

The general office records are made up of records that did not indicate coming from a particular fund. The bulk of this series consists of correspondence between the chief financial officer and various businesses, college faculty and staff. Also included are reports, receipts, and vouchers. Some items of note include correspondence between the Department of Health, Education and Welfare and Presidents Briggs during the early 1960s, material dealing with the management of the Ladies Dormitory between 1908 and 1910 and ledgers of tuition and fees from the 1880s to the mid-1920s.

The Adams fund is composed of accounting records for disbursements paid through the Adams Fund. Included are payroll records, general supplies and equipment records, horticulture records, veterinary equipment purchases, grain drying lab supplies, travel expenses, and records dealing with N.E. Hansen supplies for fruit breeding project, chemicals, grain. Also included are abstracts of disbursements.

The Endowment fund is composed of vouchers for disbursements made through the Endowment Fund.

The Experiment Station fund is composed accounting records for the South Dakota Agricultural Experiment Station. Records are arranged according to division or fund. The Agricultural Division shows the cost of feed. The Incidental includes travel expenses and membership dues for the Association of American Agricultural Colleges and Experiment Station. The Printing costs covered expenses for the Collegian, forms, bulletins, and circulars. The Building Division covered costs for building a silo, a plant house, and various other buildings. Records from the Chemical Division show costs for lab chemicals, furniture, supplies, and equipment. The Executive Division consists of records for office supplies, furniture, and travel expenses. The Entomology records detail the purchase of beneficial and injurious insects, supplies, equipment, and furniture. Also included are records related to Horticulture and N.E. Hansen and the purchase of plant materials and seeds.
The Farm fund is composed of vouchers for the purchase of lumber, feed, straw for bedding, equipment, repairs, registration of livestock, and State Fair expenses.

The general fund is composed of accounting records for maintenance on campus, as well as water and light expenses, telephone and telegraph charges, travel, freight, postage, equipment, supplies, and farm expenses for livestock, feed purchases and machinery repairs. Also included are expenses for the Highmore Sub-station, including labor, buildings (notices to contractors, construction costs, insurance,) team rental, and feed. Some items of note include the purchase of one mounted skeleton of a crane and the purchase of sea animals, including starfish, sea urchins, fish, and crayfish.

The Hatch fund is composed of accounting records for agriculture, botany, horticulture, printing expenses, payroll and fuel and light expenses for the campus. The Hatch Act of 1887 gave federal land grants to states in order to create a series of agricultural experiment stations, as well as pass along new information, especially in the areas of soil minerals and plant growth. State agricultural stations created under this act were usually connected with land-grant state colleges and universities founded under the Morrilll Act of 1862.

The local and endowment fund is composed of accounting records for breaking sod at Highmore Experiment Station, payroll, printing costs for the Jackrabbit yearbook, washing, President Chalmer's travel expenses, and land purchase (Horace Fishback). Also included is a letter from President Chalmers to R.A. Larson discussing disallowed travel expenses.

The local fund. is composed of advertising expenses, Regent travel expenses, milk purchases, State Fair expenses, repairs, student and
janitor payroll, traveling expenses, equipment, supplies, meals for threshing crew, and livestock expenses.

The Morrilll fund is composed of accounting records for salaries, library books and subscriptions, museum expedition costs, cooking and sewing supplies and equipment, mechanical shop supplies, horticultural, botanical, veterinary, dairy, astronomy, entomology, physics and chemistry and supplies and equipment, travel expenses, diplomas, and statements of accounts.

The State fund is composed of accounting records for the library, steam heating, furnishings, barns and fences, janitor, engineering, incidental funds, repairs, supplies, dynamite, telegraph wire, books, fuel and lights, and the Highmore experiment station costs of breaking sod. An item of note included "Territory of Dakota" heading that has been corrected to "State of South Dakota" in November 1889.

The budget requests and financial reports is made up of internal management reports, and operating budget reports for South Dakota State University and departments within.