The Park Governments of Chicago 41 



The West Park Board has maintained a special fund of $40,- 

 000 intact since 1902. It consists of part payment by the County 

 Treasurer of a 1901 tax levy which was subsequently declared 

 invalid. The ownership of the fund is still in controversy but 

 nevertheless the Park Board has collected 2 per cent annual in- 

 terest thereon and used it for current purposes. Inasmuch as 

 the South Park Board is able to secure 3 per cent, on time depos- 

 its, this fund should likewise have been earning 3 per cent. 



The West Park Board maintains a contingent fund which 

 has been made use of for many unbusiness-like practices. It 

 originated as a petty cash fund. On January 1, 1907, it amounted 

 to $2,115. On January 1, 1910, it had been increased to $5,805, 

 and during 1910 it was further increased to $16,000. Not only 

 has the privilege of obtaining salary advances from this fund 

 between pay days been abused but thousands of dollars of claims 

 have been paid therefrom without audit. The reason advanced 

 for maintaining so large a fund is that it is necessary (1) as a 

 means of paying off employees discharged between pay days; (2) 

 as a means of taking advantage of cash discounts, and (3) as a 

 petty cash fund. Practically no cash discounts were taken until 

 the Bureau called attention to the matter and those taken since 

 have nearly all been on payments from the general fund. It is 

 apparent, however, that persons in a hurry for money due them 

 might, if they had sufficient influence, have their claims paid 

 from the contingent fund without awaiting audit. The fund 

 has no relation to cash discounts as they may be had by allowing 

 claims to take the regular course of procedure. Eliminating pay- 

 ments to men discharged or resigned between pay days the 

 amount advanced from this fund during such interims in 1910 on 

 account of salaries and wages was as follows : 



To office employees $11,589.70 



To policemen 19,200.71 



To other employees 22,381.00 



Total $53,171.41 



Altogether $111,062.89 was expended through this fund in 

 1910. Salary and wage payments are reimbursed from the pay- 

 masters' fund each pay day. Payments from the contingent 



