52 Chicago Bureau of Public Efficiency 



valuation of the physical inventory. Better control might be 

 exercised over stores if they were consolidated in one building 

 and under one storekeeper. It is suggested that a stores ledger 

 be kept carrying an account with each kind of material and sup- 

 plies taken into stock. These accounts should show both quanti- 

 ties and costs. The stores ledger should, of course, be controlled 

 through a stores account in the general ledger. 



Contracts. 



In order to ascertain the extent of performance on any con- 

 tract, amount of money paid thereon, or amount yet due, it is 

 necessary to assemble the data from several different sources and 

 even then the result may be incorrect. It is suggested that a 

 contract ledger be kept which shall contain an account with each 

 contract awarded and show price and amount of each kind of 

 goods or services included within the contract, the quantity and 

 amount ordered, the quantity and amount delivered, and the war- 

 rants issued in payment. This book should also show at all times 

 the balance not ordered on each contract and the balance not 

 yet paid. The contract ledger should, of course, be under control 

 through the general ledger. 



Pay-Rolls. 



The West Park Board pay all employees by check. The fact 

 has already been cited herein that the present Secretary is the 

 actual head of the park government. He strengthens his posi- 

 tion on the West side politically by going through the park sys- 

 tem in his automobile each pay day and handing the checks in 

 person to the several hundred employees. The Assistant Sec- 

 retary accompanies him. The aggregate salaries of these two 

 men is $7,500. It is suggested that a lower salaried employee, 

 adequately bonded, should act as paymaster. The checks for 

 men who do not appear for the purpose of receiving them are 

 left sometimes with foremen and sometimes with other men. 

 Some of the checks are taken back to the office to be called for. 

 It is suggested that employees who do not receive their pay from 

 the Paymaster on his customary visit be required to call for it at 



