54 Chicago Bureau of Public Efficiency 



noted that the members take no action as a committee. All 

 vouchers except those on which a cash discount may be obtained 

 are sent to the down town office of the Auditor and to each 

 member of the committee for signature. Until the beginning 

 of the present inquiry, the Board did not take advantage of cash 

 discounts which since have averaged at least $100 a month. At 

 the present time warrants are submitted with all vouchers sub- 

 ject to discount and both are signed except by the Treasurer on 

 the day of the Board meeting. 



Not only is there no audit by the Board or by the Finance 

 Committee, but the Auditor does not sign the vouchers until they 

 are presented to him after being referred to the Finance Com- 

 mittee. Until the present, inquiry was begun, the vouchers were 

 not even approved by the purchasing agent as to prices until 

 after they had been referred to the Finance Committee. 



Five signatures are now required on vouchers, namely, three 

 members of the Finance Committee (one of whom is the presi- 

 dent), the Auditor, and the Treasurer and four on warrants, 

 namely, President, Auditor, Treasurer and Secretary. The value 

 of so many signatures is not apparent. The large number per- 

 mits the evasion of responsibility instead of definitely fixing it. 

 The securing of so many signatures tends also to clog the ma- 

 chinery and by delaying payment of claims, militates against the 

 securing of lowest prices. The suggestion is made in this report 

 that a competent chief accountant be placed in charge of the 

 accounting and auditing work. When this is done claims 

 certified by such officer and countersigned by the statutory 

 Auditor should suffice for payment thereof. Time might be 

 saved by the adoption of a voucher-invoice similar to that used 

 by the city or of a voucher-check. The South and Lincoln Park 

 Boards each use a form of voucher-check. 



The West Park Board notifies vendors by mail when checks 

 are ready for distribution and each vendor must then go in person 

 to the offices in Union Park for the check or send an agent. The 

 form of voucher-check recently adopted by the Lincoln Park 

 Board is specially appropriate for use in mailing checks. Sending 

 checks by mail disposes of claims more expeditiously and should 



