56 Chicago Bureau of Public Efficiency 



jumble consisted. While the Bureau was engaged in examining 

 the accounts the door was repaired, the contents of the vault 

 listed and arranged in order. 



Lincoln Park Commissioners 



While the Lincoln Park system of accounts is now better 

 adapted to the needs of the Board than formerly there are still 

 some defects which should be remedied and to which attention 

 is therefore directed. 



RECEIPTS 



The omission of the West Park Board to include in its 

 accounts as a current asset the amount due from the County 

 Treasurer has already been noted. The same criticism applies 

 to the accounts of the Lincoln Park Board. For the current 

 information of the Board, it is suggested that a controlling ledger 

 account be maintained with the County Treasurer which will be 

 charged with amounts extended on the tax rolls for the Lincoln 

 Park Board and with sales by the County Treasurer of Lincoln 

 Park bonds. The account should be credited with the amounts 

 received from the County Treasurer or paid out by him for pur- 

 poses of the Board. 



Amounts advanced from the general fund for small park 

 and park extension purposes are an asset of the general fund 

 and should so appear on the books and on statements produced 

 therefrom. This has not been done. 



EXPENDITURES 

 Materials and Supplies, 



Each month the Superintendent prepares and presents to the 

 Board for approval an estimate of the amounts required for 

 supplies during the ensuing month. Until the beginning of this 

 inquiry, these estimates were filed in a scrap book and no further 

 use made of them as a medium for control. The actual cost of 

 supplies during a month was sometimes more than twice the 

 amount approved by the Board. Since attention was called to 

 the condition, a memorandum record has been kept wherein 



