THE GARDENERS' CHRONICLE OF AMERICA. 
439 
charge of all the accounting- and auditing for the board. 
He should audit all claims and audit and control all col- 
lections received by agents of the board. He should keep 
the revenue and expense, asset and liability accounts, 
budget allotment ledger, registers of purchase orders, 
vouchers and warrants, expenditure distribution record 
by parks, payroll rosters, registers of leases, rents, per- 
sonal bonds, and building construction and paving con- 
tracts, a record of insurance placed on park property. 
Too many park departments to-day are operating on 
the old receipt and disbursement basis which does not 
furnish reliable data on which to base administrative ac- 
tion. For example, under this system receipts are cred- 
ited to the month when the cash came in and disburse- 
ments are charged against the period when the actual 
disbursement was made. Under such a procedure a state- 
ment on the cost of operation for a particular period does 
not reflect the true cost, as bills paid during the period 
may have included commodities delivered and used 
months before. The same holds true of revenues. 
The only method of accounting which will force the 
executive to face his exact financial standing at all times 
is the system founded on a revenue and expenditure basis. 
In contrast to receipt and disbursement accounts, revenue 
expenditure accounting shows all income accrued or ex- 
pense incurred irrespective of the time of cash collection 
or date of payment. Revenues earned in January are 
credited to January, though the actual cash may not be 
received until later. Oil bought and used in July is 
charged against July, although the bill is paid in Septem- 
ber. Such a system of accounts permits the executive to 
compare June revenues and expenditures of one year with 
the same period a year ago. It is not necessary to wait 
until the end of the year when all revenue is in and all 
bills are paid to make comparisons with previous periods. 
Too costly operation reveals itself immediately. 
Probably the most important function of the park 
board is making the annual budget. This involves care- 
ful consideration of each activity before setting aside its 
allotment for the coming year. The budget when passed 
serves as a guide to the executive in improving and main- 
taining the parks. The more intelligent study that is 
given the budget before passing, the fewer adjustments 
will be needed during the year. Such changes necessarily 
upset the executive's plans and are expensive to the board. 
A proper budget enables the executive to plan his work 
in detail and largely eliminates the shifting labor force. 
One hundred well trained men will accomplish more than 
one hundred and twenty-five untrained men who are un- 
certain of their jobs. It is good policy on the part ff 
short time employees to make the job last as long as 
possible. 
When such a budget has been adopted appropriation 
accounts must be set up to show currently, for each ac- 
tivity, the appropriation with the latest modifications, all 
outstanding liabilities and the available balance. In order 
to get the available balance it is necessary for the account- 
ant to make a memorandum charge against each appro- 
priation for every item contracted for, whether it is per- 
sonal service or commodities. This will become an actual 
charge as soon as the bill is paid. 
Take plavgrounds for instance, the payroll of the su- 
pervisor and his assistants should be set up for the season 
and the total amount should be charged against the play- 
ground account as a contingent liability. This warns the 
supervisor that he has a limited available balance. He 
can now plan such additional expenditures as his funds 
will allow. As rapidly as equipment and supplies are or- 
dered they become contingent liabilities and the available 
balance is reduced by the amount necessary to reserve 
for their payment. 
One of the most valuable services which a modern ac- 
counting system performs is furnishing the executive with 
the cost of each job or project. This is especially valuable 
in construction work. The administrator needs to know, 
from the time the job begins, how costs are running. He 
can be kept informed by weekly summary reports show- 
ing (1) jobs ordered but not started; (2) jobs under 
way with the cost to date and the estimated cost to finish, 
and (3) jobs completed since the last report with the final 
cost figures. To do this an estimated cost should be es- 
tablished for each job at the start and this estimate should 
be charged against the appropriation for the activity con- 
cerned as a contingent liability. Adjustments may be 
made when the final costs are complete. Job cost state- 
ments enable the executive to check costs that are running 
too high, and to estimate more accurately the cost of 
future projects. 
Underlying revenue and expense accounts and job costs 
is stores accounting. It is necessary to carry a stores 
account against which goods purchased are charged and 
which is credited when the goods are issued for use on 
a particular activity. The stores records should be kept 
as a perpetual inventory reflecting the quantity and value 
of the goods charged to the stores account. They should 
include maximum and minimum quantities of each article 
to be kept on hand to enable the storekeeper to replenish 
his stock before it runs out and to prevent overstocking. 
The storekeeper should also be held responsible for all 
equipment in the field. To control this he should make a 
memorandum charge against each foreman or employee 
for all tools and equipment issued to him. The foreman 
must account for all equipment in his charge before he 
can get a clearance to leave the service. Pay should be 
withheld until this is done. 
Every park board should have one man responsible for 
its purchasing. Better yet would be a central purchasing 
system for the whole city. Many cities already have 
them. Standardization of supplies and equipment is the 
foremost result of central purchasing. 
However purchasing is handled, schedules of articles 
to be used should be prepared and submitted periodically 
to dealers for bids. This will bring better prices and is 
more satisfactory than the old shop-by-telephone method. 
Don't forget that it is a temptation to dealers to furnish 
you with inferior goods if they know that articles deliv- 
ered get by without inspection. It is up to you to know 
that deliveries meet specifications. 
Another opportunity to save in purchasing is having a 
revolving fund which may be used for making prompt 
payments in order to secure cash discounts. The pur- 
chasing agent should, however, be sure that the vendor is 
not charging a price high enough to offset the discount 
for cash. 
Of fundamental importance to the superintendent of 
parks is his classification of accounts. Such a classifica- 
tion must not only include the functions concerning which 
the particular board wishes information, but it must also 
be so drawn as to permit of comparison with other city 
departments and the park expenditures of other cities. 
Unfortunately there is not as yet a standard classification 
of functions for parks. That is one problem which your 
organization should seek to remedy. You all have the 
same problems — administration, operation, maintenance 
and outlay and you all should know what each function or 
activity is costing in other cities. If you can agree on a 
general classification it will be invaluable to all. 
The greatest danger to the executive is burying him- 
self in detail. As soon as this happens the department is 
forced to run itself. It is an unusual man who is big 
enough to wage a successful war with detail. This is the 
man who makes the opportunity to analyze the work of 
