These files consist of material regarding the Museum's financial planning, general accounting practices and a few funding projects. The two sets of budget files comprise the bulk of material and reflect the Museum's dual role as a private corporation as well as a City-funded entity. The first set of "Budget estimates and reports" primarily represents the Museum's budget calculated on its fiscal year, which ran from June 1 of the first year to May 31 of the following year. With the exception of documentation for 1928-1929, a variety of materials make up these files, including correspondence, reports, tables, many notes and newspaper clippings. Much of the information recorded in the treasurer's estimated budget and reports of actual expenditures deals with salaries for administrative personnel and curators. There is also substantial material on the wages of all the other Museum employees who were paid by the City. Some WPA project funding is included, too.
The second set of budget files, entitled "City appropriations," focuses on the Museum's municipal employees. The amount of documentation, however, is limited since Kimball kept similar, more detailed information in his Museum Budget files. Unlike the Museum, the City's budget was based on the calendar year. Other documentation includes reprints of pertinent City ordinances and several volumes of appendices to municipal journals.