TABLE OF CONTENTS— Continued 



IV. Central Accounting and Auditing Control 49 



South Park Commissioners 49 



West Chicago Park Commissioners 49 



Receipts 50 



Expenditures 51 



Materials and Supplies 51 



Contracts 52 



Payrolls 52 



Cost Accounting 53 



Auditing 53 



In General 55 



Lincoln Park Commissioners 56 



Receipts 56 



Expenditures 56 



Materials and Supplies 56 



Contracts 57 



Expense Accounting 58 



Payrolls 58 



Auditing 58 



Summary and Conclusions of Part One 59 



Board Meetings 59 



General Financial Methods 60 



Taxes for Park Purposes 63 



Central Accounting and Auditing Control 65 



Part Two ^^ 



I. Methods of Purchase (exclusive of coal) 67 



Need for Centralization 67 



Need for Standardization 70 



Purchase of Soil 74 



A $100,000 Annual Saving 75 



1 1. Purchase of Coal 76 



Defects in Specifications ^^ 



South Park Commissioners ^^ 



West Chicago Park Commissioners 78 



Lincoln Park Commissioners 78 



Methods Actually Employed in Weighing, Sampling 



and Testing 79 



South Park Commissioners 79 



West Chicago Park Commissioners 79 



Lincoln Park Commissioners 79 



Savings Possible by Proper Selection of Coals 80 



4 



