242 
ance is reduced by the amount necessary to 
reserve for their payment. 
One of the most valuable services which 
a modern accounting systems performs is 
furnishing the executive with the cost of 
each job or project. This is especially 
valuable in construction work. The admin- 
istrator needs to know, from the time the 
job begins, how costs are running. He can 
be kept informed by weekly summary re- 
ports showing (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 re- 
port with the final cost figures. To do this 
an estimated cost should be established for 
each job at the start, and this estimate 
should be charged against the appropria- 
tion for the activity concerned as a con- 
tingent liability. Adjustments may be made 
when the final costs are complete. Job cost 
statements enable the executive to check 
costs that are running too high and to esti- 
mate 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 is- 
sued 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 mini- 
mum quantities of each article to be kept 
on hand to enable the storekeeper to re- 
plenish 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, sched- 
ules of articles to be used should be pre- 
pared 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 
delivered get by without inspection. It is 
up to you to know that deliveries meet 
specifications. 
Another opportunity to save in purchas- 
ing is having a revolving fund which may 
be used for making prompt payments in 
order to secure cash discounts. The pur- 
PARK AND CEMETERY. 
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 su- 
perintendent of parks is his classification 
of accounts. Such a classification 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 stand- 
ard classification of functions for parks. 
That is one problem which your organiza- 
tion should seek to remedy. You all have 
the same problems — administration, opera- 
tion, maintenance and outlay, and you all 
should know what each function or activ- 
ity 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 himself 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 de- 
tail. This is the man who makes the op- 
portunity to analyze the work of his subor- 
dinates, to see that his chief assistants are 
doing the work for which they were em- 
ployed and not work which could be more 
economically and perhaps better done by 
clerks. He also appreciates the value of 
centralization and does not allow the du- 
plication of effort which is found in many 
park departments. To accomplish this, he 
insists on his chief subordinates reporting 
daily, weekly or monthly on all the phases 
of their work. These reports are submit- 
ted in summary form and include compari- 
sons with previous periods. As examples 
of the reports which a park superintend- 
ent should require those of refectory man- 
agers to the refectory supervisor and the 
supervisor to the superintendent are de- 
scribed. 
The manager’s daily report should show 
the force at work, the sales by depart- 
ments compared with the same day of the 
preceding week, supplies needed, and un- 
der comments any unusual happenings and 
reasons for increase or decrease in busi- 
ness. At stated periods he should rate the 
efficiency of his employees. The super- 
The entrance to Tioga Point Cemetery, 
Athens, Pa., illustrated on the cover of 
this issue, is a good example of the mass- 
ive monumental post style of entrance gate. 
The heavy posts, executed in rough finish, 
make an imposing setting for the very or- 
namental gates and present a suggestion of 
rugged simplicity, permanence and protec- 
tion that is well suited to the character of 
a cemetery. 
An unusually attractive and highly orna- 
mental design is shown in the central drive 
visor should consolidate the manager’s re- 
ports as to force and sales and should give 
his own explanation of increase or decrease 
in business. He should include under his 
comments any information which might be 
of use to other operating divisions. His 
monthly teports should summarize the daily 
reports. 
Other heads of divisions should make 
similar reports at such intervals as the ac- 
tivity of their divisions makes necessary. 
All these reports should be periodical. The 
superintendent’s desk will serve as the 
clearing house. Reports requiring no ac- 
tion will be filed and matters needing at- 
tention the superintendent will take up 
during the daily conference with the head 
of the division affected. 
On the basis of the efficiency ratings of 
the foremen or managers, efficiency records 
should be kept for all employees. Em- 
ployees who claim unfair treatment should 
have the privilege of appeal to the super- 
intendent. Efficiency records plus seniority 
should be the basis for promotions or re- 
duction of force. 
A new venture in park activities is the 
employment of a publicity man who stimu- 
lates interest in the parks and their activi- 
ties. He continually forces on the public 
the fact that it is not making full use of 
its property. Catchy slogans, timely news 
items and attractive posters are the means 
of increasing patronage which in turn 
creates boosters for park activities who 
stand behind the board when appropria- 
tions for park activities are under consid- 
eration. 
In so short a time you realize it is only 
possible to scratch the surface of the daily 
worries which confront every park super- 
intendent. 
The essential elements in the successful 
administration of parks are, first, an or- 
ganization with the lines of authority 
clearly drawn and responsibility definitely 
fixed ; second, freedom for employees in 
executive positions to use their own judg- 
ment within the lines drawn, and, third, 
a modern accounting system to enable the 
superintendent and the board to exercise 
constant control over all park activities. 
The board and park officials must not for- 
get that they are the trustees of the public. 
gates of this entrance, where a beautiful 
pattern of massive and decorative iron- 
work has been developed with the triangle 
as the motif. 
There are many variations of this at- 
tractive type of entrances with posts of 
stone, brick or concrete that can be de- 
signed to suit any entrance problem. The 
Stewart Iron Works Co., of Cincinnati, who 
designed and built the entrance illustrated 
on the cover, will be glad to furnish prices 
and plans for entrances of this style. 
THE COVER ILLUSTRATION. 
