50 Chicago Bureau of Public Efficiency 



accounts of that Board, but up to October 1, 1911, nothing had 

 been done. There are several defects in the present system and 

 they are noted in this chapter. Even with the most complete 

 system of accounting and auditing, however, it is doubtful 

 whether better results could be secured until an improved esprit 

 de corps is obtained in the West Park offices. Equally important 

 with changes in the accounts are changes in organization and 

 personnel as suggested in the chapter entitled, "Need for Reor- 

 ganization." 



RECEIPTS 



Although the West Park Board receives notification from the 

 County Clerk as to the amount of taxes extended on the tax 

 rolls for the uses of the West Park District, no entry is made 

 thereof on the park books until the end of the fiscal year. The 

 amount is then posted only as one of the entries necessary to 

 close the books for the year. Collections are transmitted from 

 the County Treasurer from time to time during the year and 

 recorded. Before the end of the year therefore the general ledger 

 does not reflect the amount still due, although it is one of the 

 most important assets of the Park Board. 



Special assessments are levied by the commissioners sitting 

 as a board of local improvements and the collection of such as- 

 sessments is accounted for in a set of books separate and dis- 

 tinct from the regular park books. The Assistant Secretary 

 acts as special assessment collector. The clerk who signs the 

 receipts in the name of the collector is not bonded. 



An examination of the cash book shows that the cash be- 

 longing to the general fund and permit fund has not been depos- 

 ited in bank promptly when collected. All bank deposits made 

 during 1909 and 1910 to the credit of the general fund are shown 

 in Table A of the Appendix, together with the amounts on hand 

 at the dates of deposit, and the amounts not deposited. The lat- 

 ter often aggregated several thousand dollars. Although it ap- 

 pears that the money was retained only for the purpose of meet- 

 ing contingent fund checks, the Bureau suggests that the prac- 

 tice be discontinued. The entire daily receipts should be depos- 

 ited promptly in bank and a fund of reasonable amount pro- 



