1 18 Chicago Bureau of Public Efficiency 



ried on the engineering and administration pay rolls, instead of on 

 the garage payrolls, where they belong. Neither do the park 

 figures include an amount of $2,441 paid for supplies and repairs 

 from a contingent fund. When these amounts are added, the 

 expense appears as $14,501. No depreciation was included 

 therein for 1910 or any other year. A cursory examination in- 

 dicates that the expense shown for the preceding years is also 

 incomplete in instances similar to that noted for 1910, but the 

 Bureau did not check out the errors except for the year 1910. The 

 cost of new tires on the two Oldsmobiles during 1910 was $1,702 

 or an average of approximately $70 per car per month. This cost 

 is exclusive of all tire repairs. There has been no central control 

 over the condemnation of old or purchase of new tires. The 

 Bureau checked the records of all tires purchased and sold from 

 June 1, 1906, to April 1, 1911. Of those purchased 79 were not 

 on hand April 1, nor did the records show that they had been 

 sold. Under such a lack of system it would be an easy matter 

 for men in the garage to sell tires newly purchased and make no 

 record of the transaction. 



In computing the amount of depreciation, the rate of one and 

 one-half per cent, per month has been applied by the Bureau on 

 all machines owned at the close of the year 1910, as on the South 

 Park machines. It is believed to be a fair rate, even though some 

 of the West Park machines have been repaired more extensively 

 than those of the other commissions. Depreciation on the four 

 machines which were purchased and sold within the last five 

 years, however, has been considered to be the difference between 

 the purchase and exchange prices, prorated over the number of 

 months owned. These amounts, when added to the automobile 

 expense set forth on the park records, show the '.otal cost of the 

 West Park automobile service to have been as follows : 



Expense per 

 Year. Park Records. Depreciation. Total Cost. 



1906 $1,823 $386 $2,209 



1907 1,879 821 2,700 



1908 4,239 1,377 5,616 



1909 5,743 1,688 7,431 



1910 14,501 1,983 16,484 



Total $28,185 $6,255 $34,440 



