The Park Governments of Chicago 65 



city government and the application of a uniform tax rate 

 to the aggregate valuation should remedy the present in- 

 equitable conditions. 



Central Accounting and Auditing Control. 



1. The new accounting system installed by the South 

 Park Board in 1910-11 is well adapted to the requirements 

 and is being operated effectively. 



2. The Lincoln Park accounting system, as recently re- 

 vised, is an improvement over the former system, but like 

 that of the West Park Board should be extended to in- 

 clude better control over supplies in storerooms, accurate 

 cost accounting, and accounts showing the performance 

 and liability on each contract. 



3. Auditing by the Park Boards, by committees thereof 

 and by statutory auditors has been largely perfunctory. It 

 should be done by an experienced and salaried auditor of 

 the office staff. 



4. Five signatures are required on vouchers of the 

 West Park Board and seven (sometimes ten) on vouchers 

 of the Lincoln Park Board. Under the circumstances the 

 large number of signatures admits of evasion of responsi- 

 bility instead of definitely fixing it. Fewer signatures and 

 more definite certificates to be signed would be better evi- 

 dence that claims should be paid. The South Park Board 

 requires only two signatures on its vouchers which, for the 

 conditions, appear sufficient. 



5. The means of safeguarding cash in the West Park 

 offices have been inadequate. Cash has been deposited in 

 bank only at irregular intervals. 



6. The Lincoln Park Board pays park employees in 

 cash. This method is commended to the other two Boards. 

 The South and Lincoln Park Boards mail checks to ven- 

 dors and contractors doing business with the Boards. It 

 is suggested that this plan be adopted also by the West 



