Archival records as a source of study of the budget of a district town of Tyumen of the Tobolsk province in 1895-1913

The article describes the archival records as a source for studying the budget of a district town of Tyumen. On the basis of the review of budget estimates concluding data on the planned incomes and expenditures, budgetary statements of the town administration and audit committees, registers of the town administration and council containing information about the formation and implementation of the budget and search for ways to increase revenue and optimize costs, it is concluded that together these records allow researchers to analyse the dynamics, the sources of the budget revenue and the expenditure types of the Tyumen budget of 1895-1913.