The Park Governments of Chicago 57 



amounts expended each month for suppHes have been assembled 

 in columns arranged with captions corresponding to the estimate 

 items. This distribution, however, has likewise been of no prac- 

 tical use. Not only has no comparison of amounts actually ex- 

 pended been made with the estimates as approved, but the col- 

 umns of the distribution sheet have not even been footed. Tests 

 made by the Bureau showed that the amounts expended for 

 certain items often exceeded the estimates approved therefor. 



Until control through a standardized budget is established 

 the present method may serve as an expedient if carried to a 

 logical conclusion. To obtain proper results, however, the col- 

 umnar distribution sheet already installed should be footed at 

 the end of each month, totals arranged in statement form and 

 submitted to the Board at the next meeting as a report on the 

 fidelity with which the estimates have been observed. These 

 statements should show in parallel columns the estimates ap- 

 proved and actual expenditure for each item. 



The Lincoln Park Board does not keep its stores in one 

 central storehouse. In addition to the general storeroom, a stock 

 of supplies is also kept on hand by the electrical department and 

 by the mechanical and repair department. A stores ledger is 

 maintained with each of these but until 1911 these ledgers were 

 not under any central control. A stores account was carried 

 in the general ledger as an expense account. Only debit entries 

 were posted thereto, including salaries of storekeepers and the 

 entire amount was charged off at the end of the year. It is sug- 

 gested that the general and mechanical stores be placed in charge 

 of one storekeeper and controlled through one stores account in 

 the general ledger in the central office. This account should, of 

 course, be operated as a capital account and adjusted periodically 

 to agree with physical inventories. The supplies used in the 

 stable, laundry and garage should also clear through the ac- 

 counts of the storekeeper. 



Contracts. 



There is the same lack of current information with respect 

 to performance and liability on contracts as at the offices of the 

 West Park Board. It is suggested that a separate ledger be 



