The Budget Department subseries is divided into eight sections: (1) Gorton Arnold Correspondence; (2) International Records; (3) Production Accounting; (4) Sales Analysis; (5) General Wine and Spirits Company; (6) Departmental Records; (7) Administrative Budgets; and (8) "S" Review - Savings Program. (1) Gorton Arnold served as Budget Director until Spring 1965 when he was named Director of Accounting Operations. His correspondence pertains to financial reports and accounting matters (1956-1965). (2) The International Records section is further divided into three parts: a) Financial Statements for Fiscal Years 1965-1972; b) Financial Reports (1963-1974) which include audits and profit plans; and c) the files of John Griffin (1978-1984) which consist of financial reports including profit plans, standards cost reports and expenditure proposals. (3) The Production Accounting section (1963-1974) includes budgets, cost statements, cost standards, operating budgets, and operating books. In the (4) Sales Analysis Department materials (1959-1978), there are mainly reports regarding sales and sales promotions. 5) The General Wine and Spirits Company records (1959-1966) relate to budget and marketing meetings. (6) The Departmental Records section (1973-1979) contains reports on domestic companies and include Cost of Sales, "Summary of Shipments" and others regarding advertising and merchandising. (7) The administrative budgets span 1971-1978 and (8) the "S" Review - Savings Program records contain mainly departmental reports to comply with company-wide savings program for fiscal year 1979.