The Park Governments of Chicago 55 



operate to secure lower prices after dealers become aware of the 

 new conditions. It saves them both annoyance and expense. 



Persons whose claims have been delayed in audit and others 

 whose claims may not have been delayed but who, nevertheless, 

 were able to obtain early payment have been paid from the 

 contingent fund. Large amounts have also been advanced from 

 this fund to an employee for use in purchasing supplies and no 

 sufficient evidence required as to the disposition of such amounts. 

 From time to time, vouchers and warrants drawn on the general 

 fund for lump sum amounts and payable to the contingent fund 

 have been presented to the Board for approval in order to reim- 

 burse the contingent fund. In 1910, $34,955.01 was thus ex- 

 pended from the contingent fund. On December 31, 1910, there 

 was yet due the contingent fund on account of such expenditures 

 the sum of $9,806.96. Vouchers for the latter amount had not 

 yet been presented to the Board, although the original expendi- 

 tures extended over the entire year 1910 and even back into 1909. 

 Moreover, on September 1, 1911, $6,674.27 still remained un- 

 vouchered, some of it having been expended twenty months 

 previously. The Board had no official knowledge of these ex- 

 penditures, and the checks drawn on the contingent fund were 

 signed only by the Secretary. The intent of the Board to per- 

 sonally inspect all claims preceding payment has thus been de- 

 feated in a considerable degree. An efficient auditor is needed. 

 Laxity in the use of this fund made possible the practices per- 

 petrated in connection with the purchase of repairs for automo- 

 biles described on page 122. 



In General. 



While the Bureau has made no audit of the West Park 

 books the fact was apparent that the accounting and auditing 

 had been carelessly performed. For example, on September 1, 

 1911, no postings had been made to the general ledger since May 

 31 and no trial balance taken off since April 30. 



Old books of record, documents, reports, etc., have for many 

 years been dumped in a vault in the office basement. The door 

 was not locked nor even closed. No one knew of what the 



