The Park Governments of Chicago 53 



the office. There has been a large loss of time each pay day by 

 reason of employees waiting at the designated assembling places 

 for the Secretary to arrive with the pay checks. Most of the 

 time now lost might be saved if on the morning of each pay day 

 the persons in charge at the several parks were advised by tele- 

 phone as to the approximate time the Paymaster would arrive 

 there. 



The plan of requiring each laborer to wear a numbered 

 badge was perfected during the present year and aids in identifi- 

 cation, as the respective numbers appear opposite the names in 

 the office roster and on the pay-roll. 



Cost Accounting. 



Cost ledger forms are operated which purport to reflect the 

 expense of the several park functions and activities. Examina- 

 tion showed, however, that several of the accounts therein were 

 incorrect and the ledger totals did not agree with the general 

 ledger controlling accounts. If properly kept, the distribution 

 of cost is of great value in determining efficiency and economy 

 of past work and also as a guide for future action. A simple 

 and reliable plan is to work out a general classification and code 

 for the several items of cost and have this classification available 

 in printed pamphlet form. Each requisition should then bear 

 the code number of the cost account. 



Auditing. 



After an invoice has been checked by a clerk as to mathe- 

 matical accuracy and O. K'd as to prices by the purchasing agent 

 and as to fact of delivery by some one supposed to know of such 

 fact, the essential features of the invoice are copied on a standard 

 form of voucher. These vouchers accumulate until just before 

 the next Board meeting when they are listed, and the list is 

 submitted to the Board for action. Each commissioner receives 

 a copy of the list. Action by the Board is only perfunctory. On 

 motion the vouchers are referred to the Finance Committee with 

 power to act. Although the signatures of each of the three 

 members of the committee are required on vouchers, it is to be 



