The Park Governments of Chicago 49 



LEVYING SPECIAL ASSESSMENTS 



Under statutory authority the South and West Park Boards 

 may each act as a board of local improvements and levy special 

 assessments for the initial improvement of streets and boulevards 

 under their control. Both Boards have from time to time levied 

 special assessments in that way and also collected them. 



The amount of special assessments collected by the South 

 and West Park Boards respectively during 1910 was $20,024 and 

 $40,356. Improvements of this nature in the Lincoln Park dis- 

 trict have, as a rule, been made under special agreements entered 

 into between individual property owners and the Park Board. 



IV. CENTRAL ACCOUNTING AND AUDITING CONTROL 



South Park Commissioners 



Following closely the disclosures by the Merriam Commis- 

 sion of defects in the accounting and auditing system of the City 

 government and about the time the Chicago Bureau of Public 

 Efficiency was organized, the South and Lincoln Park Boards 

 took steps to improve their systems of accounts. The changes 

 which were made practically all took place during the period of 

 this inquiry. The accounting and auditing features incident to 

 the operation by the several Park Boards of refectories, boats, 

 automobiles, horse service and repair shops, are discussed in 

 subsequent chapters. 



Such further criticisms as might be made of the new South 

 Park accounting system would be of a minor character. After 

 the installation of any new system, changes in detail are often 

 found necessary. The changes which might be suggested in the 

 new South Park accounts are of that kind. The accounting 

 forms and procedure in general seem well designed to meet the 

 requirements and the system appears to be operated as intended. 



West Chicago Park Commissioners 



Since the present inquiry began some of the members of the 

 West Park Board have been agitating the improvement of the 



