596 PARKS 



1. Dredging and filling. n. Walks and fences. 



2. Park grading. 12. Miscellaneous park equipment. 



3. Road grading. 13. Playground apparatus. 



4. Road surfacing. 14. Plantings. 



5. Curb and gutter. 15. Seeding and sodding. 



6. Walks and steps. 16. Sundry expenses. 



7. Sewers and drains. 17. Construction machinery charges. 



8. Water supply. 18. Special items. 



9. Bridges. 19. Engineering and contingencies. 

 10. Buildings. 20. General park office administra- 

 tion. 



Page 597 is a sample of an engineer's estimate of the cost of a construc- 

 tion project. 



The purpose of keeping financial records in this case is to ascertain 

 the exact cost of the project, to see that the total cost does not exceed the 

 appropriated funds and to provide the engineer with progress statements 

 so as to control the costs both in detail and in sum total as the work pro- 

 gresses. It is therefore obvious that the financial records should be so kept 

 that a comparison both in sum total and in detail with the engineer's esti- 

 mate may be available at all times. Ordinary monthly statements of expend- 

 iture are sufficient for most purposes, although when the completion of 

 one phase of the work or one detail of the work is close at hand more fre- 

 quent statements on that particular part may be required. 



The engineer must have, in order to compile his estimates, very authen- 

 tic cost records. For his purpose it is therefore necessary to obtain even 

 in more detail than his estimate, costs on various phases of the work. 

 For example, he must be provided with the cost per square yard of the 

 completed pavement and a statement as to how that unit cost is made 

 up. Page 598 is an example of a completed cost report which has been com- 

 piled from the actual record of expenditures received from the auditing 

 department. 



Quite frequently the engineering department will make up these detailed 

 cost reports from the records of the accounting department, and sometimes 

 the engineer will keep his detailed costs independent from the accounting 

 department by observation in the field. Cost records which are not thor- 

 oughly tied up with the actual expenditures as revealed by the accounting 

 department are very apt to be unreliable because all costs are not included 

 therein or because all the cost information has not been available to the 

 engineer. A more reliable method is for the accounting department, if it 

 is at all possible, to keep in sufficient detail all costs on the construction 



