Park Department Finance. — The Park Department of each bor- 

 ough draws its financial supplies from the City government through 

 three channels, namely : the annual department budget, special revenue 

 bonds, and the issuance of corporate stock. 



Department Budget. — The various items of Park expense that enter 

 into the budget are as follows : 



1 — Administration — General Expenses 

 2 — Park Supervision and General Expenses 

 3— Care of Roads, Paths and Driveways 

 4 — Care of Trees, Shrubs, Flowers and Lawns 

 5 — Care of Beaches and Shore Lines 



6 — Operation and Maintenance of Playgrounds and Athletic Fields 

 7 — Care of General Park Improvements and Properties 

 8 — Care of Bath Houses and Comfort Stations 

 9 — Care of Other Buildings and Structures 

 10 — Music and Celebrations 

 11 — Care of Trees on City Streets 

 12 — Miscellaneous : 



General Park Equipment 



Greenhouses and Nurseries 



Stables 



Shops (overhead expenses) 



The departmental estimate is based on the needs of the department ; 

 that is, the clerical, supervising, mechanical and laboring forces necessary 

 to carry on the various activities of the department. Necessary supplies, 

 equipment, materials, etc., are based on the consumption for the year. 

 with the additions required to take care of the increasing areas of park 

 lands opened to the public, and to provide for new activities. 



The departmental estimate is submitted to the Board of Estimate 

 and Apportionment, and referred by them to the Comptroller, who is 

 the Chairman of the Budget Committee. The Comptroller takes this 

 estimate under consideration, and, after a personal conference between 

 his Examiners and officials of this department, a decision is reached as 

 to the appropriations to be granted. When the report of the Chairman 

 of the Budget Committee is submitted to the Board of Estimate and 

 Apportionment, public hearings are held, after which the Board acts 

 upon and passes the budget. It is then submitted to the Board of Alder- 

 men, which has the power to decrease, but not to increase it. After action 

 by the Board of Aldermen, the budget is returned to the Board of Esti- 

 mate and Apportionment for approval and certification. 



Special Revenue Bonds. — The request of the department for 

 special revenue bonds for improvements not covered by the budget, is 

 submitted to the Board of Aldermen, and, if the request meets with their 



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