5 4 



PARKS 



a budget of receipts and expenditures at the beginning of each fiscal year. 

 Whether it is required or not, every park department, however governed, 

 which derives its funds from an appropriation that is a part of the general 

 city appropriation, should provide and adopt a budget, and carry on its 

 activities in accordance with the provisions in that budget. 



A budget is an estimate of the receipts and expenditures for the depart- 

 ment for the forthcoming year. The act of making up the budget requires 

 foresight into the coming year's business and necessitates premeditated 

 planning; from the taxpayers' point of view it establishes a program of 

 activity in which he is much interested. The park department is com- 

 mitted to this program by the adoption of the budget, and all financial 

 transactions during the ensuing year are guided in accordance therewith. 

 Although all budget experts do not agree on the exact form the budget 

 should take, there is a sufficient agreement to enter into at least a general 

 discussion of the form here. If your park department is operating under a 

 separate governing body which has the power to levy taxes, its procedure 

 is identical with the procedure of the compilation of a general city budget. 

 In those cases where the park department is but one of the sub-depart- 

 ments, of the general city government, the general method followed is for 

 the proper authorities of the city to call for budget estimates to be submitted 

 by all departments by a certain date. These departments, including the 

 park department, compile their anticipated receipts and expenditures for 

 the coming fiscal year, arranged into classifications which have now become 

 fairly well standardized. Such a classification follows: 



too Personal service. 



101 Salaries and wages, permanent. 



102 Salaries and wages, seasonal. 



103 Salaries and wages, temporary. 



104 Fees and compensation for expert services. 



105 Teams with drivers. 



200 Contractual services. 



201 Transportation of persons. 



202 Telephone and telegraph. 



203 Freight, express and drayage. 



204 Hire of horses and of vehicles. 



205 Subsistence of persons. 



206 Subsistence and care of animals. 



207 Storage and care of equipment and materials, 

 etc. 



208 Advertising. 



209 Printing and binding. 



210 Water rent. 



211 Ice and drinking water. 



212 Lighting public buildings. 



213 Lighting streets and parks. 



214 Power, rental of. 



215 Heating public buildings. 



216 Gas and electricity. 



217 Cleaning service. 



218 Music and entertainment. 



299 Contractual service not otherwise classified. 



300 Supplies. 



301 Office. 



302 Postage. 



303 Fuel. 



304 Gasoline, kerosene, distillates, etc. 



305 Lubricants. 



306 Mechanical, electrical and shop. 



307 Provisions. 



308 Animal (forage veterinary zoo). 



309 Wearing apparel and dry goods. 



310 Recreational. 



3 1 1 School. 



312 Laboratory, medical and chemical. 



313 Agricultural and botanical. 



314 Street sprinkling. 



315 Cleaning, toilet and laundry. 



316 Lighting. 



