The Park Governments of Chicago ZZ 



commendable piece of work and had it been adopted and subse- 

 quently adhered to during the year would have gone far to re- 

 move many of the objectionable features of the financial system 

 of the West Park Board. The budget was transmitted to the 

 Board by the President, January 1, 1909, and was published in the 

 annual report of the Board for 1908. In his letter to the Board 

 in which he transmitted the report, the President said : 



"I attach hereto the proposed budget for the year 1909, showing 

 in detail the outlined expense for completing the work already under 

 way, improving the grounds and buildings, maintaining the system and 

 its total pay roll." 



The beginning thus made toward the adoption of scientific 

 budget methods was not further developed. The budget was not 

 used as a guide during the year nor was it even adopted by the 

 Board; in fact, its publication in the annual report was mislead- 

 ing inasmuch as it conveyed to the public the impression that the 

 Park Board was operating under or was about to inaugurate 

 scientific budget methods. 



Sound business principles demand that a definite financial 

 plan be adopted by each Park Board at the beginning of each 

 year as a guide for that year. It matters not whether the plan 

 is called an "estimate," "budget," or something else, but the items 

 contained therein should be carefully considered by the Board, 

 inasmuch as there is often more merit in, or necessity for, some 

 park expenditures than others. 



Moreover, the public is entitled to know at the beginning of 

 each year how the Park Boards, which are public bodies, propose 

 to expend the millions of dollars of public funds with which they 

 are entrusted. After a definite plan is adopted, the public is also 

 entitled to know when changes are made therein. It is therefore 

 suggested to each Park Board that each item in the estimate 

 finally adopted be considered an appropriation and that a ledger 

 account be maintained with each. It is further suggested when 

 an amount in the estimate has proven insufficient for the pur- 

 pose intended, that the matter be reported to the Board by the 

 chief accountant, and that the Board consider the situation in 

 open meeting and either stop further charges against such ap- 

 propriation or authorize a transfer thereto of a part of some 



