The Park Governments of Chicago 51 



vided for petty disbursements. In this connection it is suggested 

 also that cash be more carefully guarded while in the park offices. 

 One employee should act as cashier and be stationed at a speci- 

 fied desk window for that purpose. The cash on hand should 

 either be in the cashier's cage or in the safe which stands in the 

 vault. As an illustration of the laxity which has prevailed the 

 following excerpt is cited from the daily report of March 9, 1911, 

 of one of the Bureau accountants assigned to the West Park 

 offices : 



"About 10 a. m. a property owner presented $96.00 in currency in 

 payment of a special assessment installment. WTiile writing out a receipt 

 the clerk slipped the currency into his vest pocket, which he often does 

 before turning it over to the assistant secretary. At 11 :30 he left the 

 office and went to lunch. At 2 :30 he happened to put his hand into his 

 vest pocket and discovered the roll of bills." 



At another time while looking for canceled boat tickets in 

 the drawers of the vault in the general office one of the Bureau 

 accountants opened a drawer close to the door and noticed a 

 quantity of bills and silver lying loose. Two memoranda showed 

 the amount to be more than $250. This represented money re- 

 ceived at the general office two days previous. The entrance to 

 the vault is in that part of the office used by the public. Anyone 

 can enter the vault by manipulating the catch on the door; and, 

 in fact, the door often remains open for a considerable time. 



EXPENDITURES 

 Materials and Supplies. 



Electrical stores are kept in separate store rooms from the 

 general stores and each is in charge of a separate storekeeper. 

 The method of accounting for stores is cumbersome and con- 

 ducive to losses. As an indication of the lack of accounting con- 

 trol over stores, attention is called to the fact that the inventory 

 of general stores taken December 31, 1909, was $27,957.92 in 

 excess of the balance shown by the book account therewith and 

 the inventory of electrical stores was $3,816.20 less than the 

 balance shown by the book account with the electrical stores. 

 Adjustment entries for these amounts were made arbitrarily at 

 that time in order to bring the accounts into agreement with the 



