94 NEW YORK ZOOLOGICAL SOCIETY 



Fortunately the request was granted, and the stock accounting 

 system was put into effect on the first of January, 1914. 



The Budget Appropriation for 1914 called for a great 

 amount of detailed information as to the quantities of various 

 foods and supplies used during the previous year, entailing an 

 enormous amount of additional work in its preparation, owing 

 to our inability to put the stock accounting system into effect in 

 1913. 



The rigid rule adopted by the Board of Estimate last year, 

 not permitting transfers from salary appropriations to supplies, 

 was a special hardship this year. Owing to the fact that Mr. 

 Beebe continued to be employed throughout the year on the 

 Pheasant Monograph and was paid from other funds, there was 

 a saving made in Salaries Account of nearly $2,500, none of 

 which could be applied to the purchase of supplies. 



The prices of many supplies of which we are large consum- 

 ers advanced materially. On the item of beef alone, the best 

 contract we were aljle to make for the year carried an advance 

 of one cent per pound, making an additional expense of 

 $1,165.68, for the year. It was not believed possible to keep 

 within the year's appropriation, and only by economies in every 

 direction were we able to accomplish it. 



Accounts and Audit. — The changes in the books of the Privi- 

 lege Department, which were under consideration in 1912, were 

 put into effect at the beginning of the year 1913. The principal 

 benefits gained by the change was the consolidation of the three 

 bank accounts previously carried into one, and the elimination 

 of several books by the transferring of accounts. 



The usual audit of the Society's books kept in this office 

 was made after the closing of the accounts for the year. They 

 were found to be correct, and are so attested by the certificate 

 of the accountants immediately following the Treasurer's state- 

 ments, appearing elsewhere. 



The privilege accounts for the year have also undergone a 

 careful audit conducted by the same accountants, and a full re- 

 port thereon has been made to the Auditing Committee of the 

 Society, accompanied by a detailed balance sheet. Following 

 the Society's usual policy this report is not printed herein, be- 

 cause of its unimportant details, but it is, as it always has been, 

 available for scrutiny by the Accounting Bureau of the Finance 

 Department or any other duly authorized representative of the 

 Mayor, or the Board of Estimate. 



