590 PARKS 



Park are estimated and classified according to the codes above described 

 and are combined with like estimates representing the requirements of 

 Lincoln Park, Washington Park, etc. Now, in conscientiously carrying out 

 this program of expenditure and in seeing from month to month that the 

 plan is actually adhered to, especially in cases where a large system is 

 involved, it is necessary to have the records which are compiled each month 

 issued in exactly the same form as the budget. It is frequently required 

 that these records be further detailed into the expenditures properly clas- 

 sified on each of the parks in the system. In many cases this may be suffi- 

 cient for all management purposes, so far as the maintenance of the park 

 system is concerned. However, it will be noted by a further reference and 

 study of the code classification above referred to, that the carrying out of 

 certain minor improvements or larger repairs may entail expenditures in 

 several of the classifications mentioned. When this occurs, it may be neces- 

 sary to go to the trouble of compiling expenditure records on an additional 

 classification than the standard code classification. 



For example, in making up the budget it has been estimated that 

 $3,000 will be required for repairing a certain building. In carrying out 

 this plan, various materials in various classes are purchased, both perma- 

 nent and temporary labor is used, and in fact expenditures in half a dozen 

 or more classifications may be made. These expenditures are combined with 

 expenditures on various other repairs, probably to the same park, and the 

 $3,000 item which was the basis of the estimate finds no one corresponding 

 figure in the expenditure records. It would therefore be a great aid to the 

 manager if a classification on the basis of functions performed were com- 

 piled in order to facilitate the close scrutiny which the manager requires 

 for his purposes. The sample budget presented on page 587 shows such a 

 reclassification in general terms. 



Only experience will determine whether it is necessary in any one par- 

 ticular system to compile records on more than one classification basis, 

 the size of the system and the amount of work performed often being the 

 deciding factor in such determination. The purpose for which the record 

 is sought determines how that classification shall be made up, and the con- 

 crete illustration given above is an example of a general principle which 

 exists in the compilation of all financial records, that is, to compile financial 

 records in the manner which will answer the purpose or purposes for which 

 the records are kept. The principle itself is obvious, but practically it is 

 often lost sight of in the detail of compiling the records themselves. 



