Series 5: Accounting and Financial, 1938-1993 (Bulk 1955-1993)

The Accounting and Financial series contains manuals, reports, balance sheets, correspondence, proposals, ledgers, expense and financial statements, studies, surveys, agreements, brochures, memos, minutes, contracts, microfilm, and other material related to GHA's fiscal activities. The majority of the material is intertwined between the accounting department and finance office. Included are records concerning accounts receivable, audits, budgets, claims, inventories, payroll, the Special Assistance Fund (SAF), taxes, labor relations, membership, legislation, and fixed assets. The series describes the daily financial operating procedures as well as future fiscal planning, covering subjects from budget presentations to Federal Employees Health Benefits Act (FEHBA) regulations. Of particular note are Finance Committee records dating 1968-88, Federal Office of Personnel (OPM) documents, competitor files, and Maryland and Virginia licensing material. The series is organized alphabetically into nine sub-series. The General Ledger and Journal Ledger sub-series primarily consist of computer printouts.