Zl Chicago Bureau of Public Efficiency 



requested is usually reduced by the taxing authorities. The 

 Park Board then immediately readjusts its original estimate 

 by scaling it down to equal the amount of taxes actually 

 extended on the tax rolls, plus miscellaneous revenues expected 

 to accrue, and less probable loss and cost of collection. This 

 readjusted estimate is then used as a guide throughout the 

 year. The amount contained in the estimate for each function 

 and activity becomes in fact an appropriation; accounts are 

 opened under corresponding titles and a monthly statement, 

 showing the expenditures against each appropriation, i. e., each 

 item in the revised estimate, is rendered to the board by the book- 

 keeper. 



The South Park Board compiles and adopts a similar esti- 

 mate each year but not until nearly a year after the tax levy has 

 been made. In fact, the taxes have been extended by the County 

 Clerk and nearly all collected, and expenditures have actually 

 been made by the Park Board for several months of the current 

 year before the estimate (budget) is adopted. For example, col- 

 lection of the levy of August 6, 1909, began in January, 1910. 

 This levy was made for the purpose of meeting expenditures of 

 the fiscal year, beginning March 1, 1910, and yet the estimates 

 for the year were not adopted until June 30, 1910, four months 

 later. The dates on which the estimates of the South Park Board 

 were adopted in recent years are as follows : 



May 16, 1906. June 30, 1909. 



May 31, 1907. June 30, 1910. 



June 3, 1908. April 5, 1911. 



Ledger accounts are opened with each estimate title, as is 

 done by the Lincoln Park Board, and monthly statements ren- 

 dered of expenditures from each. 



The West Park Board adopts no formal estimate as a basis 

 for administration except as each piece of new work is planned. 

 In the latter part of 1908, the estimates for the West Park Board 

 for the ensuing year were compiled in the form of a budget. The 

 amounts estimated as necessary for each function and activity 

 were set forth in great detail as to objects of expenditure, such as 

 individual salary items, kinds of supplies, etc. It was a very 



