Contemporary English Version makes it clear that this section also continues the letter started at 2Macc 1.10 by inserting again the subheading The Letter Continues before this verse. Other languages may find this helpful.
The same things are reported in the records and in the memoirs of Nehemiah: The same things refers to the material in 2Macc 1.18–2.12. A slightly different Greek word for records is used here from that in verse 1. Good News Bible translates here “royal records,” but we doubt that this is correct. A better model for the beginning of this verse is “All these things are found in the records….” Memoirs are writings in which people record events in their own life which they want known. The memoirs of Nehemiah may refer to the book of Nehemiah, or sections of it, chapters 1–7 and 11–13. On the other hand, it may refer to an otherwise unknown book. The biblical book of Nehemiah says nothing about rebuilding the Temple, a miraculous fire, or a library. New Jerusalem Bible translates “the Memoirs of Nehemiah.”
And also that he founded a library and collected the books about the kings and prophets, and the writings of David: The Greek phrase rendered and also that makes the grammar rather complicated. It is saying that in addition to what was narrated above (1.18–2.12), the records show that Nehemiah founded [or, built] a library. So we may render and also that he founded a library as “who also built a library.” The books about the kings and prophets could refer to the books of 1-2~Samuel and 1-2~Kings. The writings of David probably refers to the Psalms.
Letters of kings about votive offerings: Votive offerings refers to voluntary offerings made in fulfilment of vows; they were not required. For this whole phrase Goldstein has “the letters of Persian kings on dedicatory gifts to the temple.” This makes sense in this context and is supported by Ezra 7.11-20. We favor Goldstein’s added material, but some translators may wish to be less specific.
New Jerusalem Bible has a good approach to this verse, saying “In addition to the above, it was also recorded, both in these writings and in the Memoirs of Nehemiah, how Nehemiah founded a library and made a collection of books dealing with the kings and the prophets, the writings of David and the letters of the kings on the subject of offerings.” This suggests the following model:
• You will find all these things [or, facts] in our records, as well as in Nehemiah’s own writings. These same sources also tell us that Nehemiah started [or, founded/built] a library, and that he collected books in it about the kings and the prophets, the writings of David, and letters from kings [of Persia] dealing with offerings made to the Temple.
Quoted with permission from Bullard, Roger A. and Hatton, Howard A. A Handbook on 1-2 Maccabees. (UBS Helps for Translators). New York: UBS, 2011. For this and other handbooks for translators see here.