OFFICE ORGANIZATION AND MANAGEMENT 607 



expenses and capital expenditures alike, accounts should be so kept as to 

 make it possible readily to separate the two classes of expenditure. Facts 

 concerning the current expense funds are the most sought after and the 

 most interesting to park officials of other cities. Figures on special funds 

 usually involve capital investments including acquisitions and improve- 

 ments of parks and parkways and are of interest to other park officials 

 only on certain occasions. The following items of a brief budget on the 

 current expense funds should always be available. 



c 

 STATEMENT OF INCOME AND EXPENSE ON CURRENT EXPENSE FUND 



Income: 



1. Balance at beginning of current year. 



2. General taxes. 



5. Special assessments (road oiling, sprinkling, sidewalks, etc.). 



4. Operation of revenue producing activities (give only net income). 



5. Miscellaneous (donations, court fines, etc.). 



Total income. 



Expenditures: 



1. Direct cost of maintenance of parks, parkways and playgrounds. 



2. Capital expenditures (if any). 



3. Repair and replacement of equipment. 



4. Playground instructors, supervisors and general playground office. 



5. Administration and general park office. 



Total expenditure. 

 Balance. 



The items listed under income are all self-explanatory, but some of the items under expenditures probably 

 call for a little more detailed explanation. 



Item No. i, although calling for direct cost, may or may not contain such general overhead items as police, 

 music, etc. But should it not contain these items, then a separate item should be made in the list of expenditure 

 items for police, music, etc. 



Item No. 2 is not ordinarily included in current expense funds, but there are bound to be some minor improve- 

 ments or new equipment purchases or land purchases which will be made out of the current expense fund, and 

 the items are put in here so that they can be readily identified. 



Item No. 3 is self-explanatory. It contains no expenditure for the purchase of new equipment other than 

 that required for replacement purposes. 



Item No. 4 is self-explanatory, and of course in such systems which do not operate a playground system 

 th's item will be missing. 



Item No. 5 takes care of all overhead expenditures and items not listed previously. 



No attempt will be made to suggest a uniform system of special fund 

 expenditures since such figures do not ordinarily occur in budget form and 

 are usually requested for specific purposes easily ascertainable. 



2. Uniform park statistics. A comparison of statistics of the various 

 park departments of the country is continuously in progress by one or more 

 of the individual departments. Since these comparisons are likely to go on 

 indefinitely, it is well for the various departments to have available answers 

 to what might be termed a model or standard questionnaire here reproduced. 



Questionnaire No. i is to be sent out to cities served by one park 

 system: 



