The Park Governments of Chicago 91 



$93,000, and that the annual loss has ranged from $13,000 to 

 $22,000; the total loss for the last five years being $88,400. In 

 addition to the refectories and lunch rooms named on page 90, 

 these figures include lunch rooms in Ogden Park, Cornell Square 

 and Mark White Square which were discontinued early in 1911 

 because of the losses they entailed. 



The inquiry by the Bureau as to the cause of such large 

 losses disclosed : 



(1) That instead of maintaining at the central offices 

 a separate book account with each refectory and lunch 

 room, only two accounts had been used; one including all 

 expenditures for the five refectories and lunch rooms in 

 Jackson and Washington Parks, and the other, all expen- 

 ditures for the seven lunch rooms conducted in the other 

 parks and squares. Administrative officials were thus un- 

 able to determine the amount of loss in any particular 

 plant as a basis for locating and removing the cause there- 

 of. The accounts, moreover, were so involved that an 

 analysis of expenditures was very difficult. Beginning 

 January 1, 1911, a separate accounting was begun with 

 each dining room, lunch counter, soda fountain and cigar 

 stand. These accounts already show that some of the 

 above activities are operating at a profit, and attention is 

 thus directed to those operating at a loss. In this connec- 

 tion it is suggested that a proportionate amount of expense 

 for general administration should be charged to these ac- 

 counts. The criticism sometimes directed against the op- 

 eration of park industries makes it desirable that the 

 accounting therewith be fully as accurate as with any 

 other of the park functions or activities. 



(2) That no effective control is had over food in the 

 kitchens. The system is conducive to pilfering by em- 

 ployees, delivery men and others. 



(3) That no effective control is had over cash re- 

 ceived from sales. An attempt has recently been made 

 to secure more control over cash sales, but the plan 

 has not been carried to its logical conclusion. Four cash 



