58 Chicago Bureau of Public Efficiency 



kept containing a separate account with each contract as described 

 on page 52. 



Expense Accounting. 



There is the same need for an accurate distribution of costs 

 of the Lincoln Park Board as of the costs of the other park 

 boards and a cost ledger similar to that already outlined for 

 the West Park Board is suggested for adoption. 



Pay-Rolls. 



During 1911 changes were made in the methods of securing 

 reports on the time of employees and in making up pay-rolls. 

 The former were defective in several ways which have been 

 remedied under the new methods. 



Auditing. 



After invoices have been approved as to prices and delivery, 

 they are entered on a standard form of voucher-check (recently 

 adopted). The supporting invoices are attached thereto and 

 the vouchers signed by the bookkeeper and secretary. They 

 are then sent for signature to the down town offices of the mem- 

 bers of the committee or committees having supervision over the 

 expenditure and also to the Auditor and President. At the time 

 the Auditor, President and Secretary sign a voucher, they also 

 sign the check attached thereto. There are thus seven signatures 

 and sometimes ten on a voucher and three on a check. It is 

 elsewhere suggested in this report that the Chief Accountant and 

 Secretary be made the official auditor of the Board. If this is 

 done, it is believed that his signature on vouchers and checks 

 countersigned by the President would be a sufficient safeguard. 

 Invoices should, of course, carry the signatures of the persons 

 approving the claims as to prices and deliveries. In this con- 

 nection it is important that all delivery slips be forwarded 

 promptly from points of delivery to the central office for use 

 in auditing. This has not been done. 



Pay-rolls of the respective labor gangs are now certified by 

 the foreman and signed by the clerk making the extensions pre- 

 ceding the signing of the rolls. 





