SB 482 .A3 Copy 2 DEPARTMENT OF COMMERCE AND LABOR BUREAU OF THE CENSUS WASHINGTON E. DANA DURAND, Director SUGGESTED STANDARD FORMS FOR UNIFORM REPORTS OF THE FINANCIAL TRANSAC- TIONS AND PHYSICAL STATISTICS OF PARKS PREPARED BY L. G. POWERS CHIEF STATISTICIAN IN CHARGE OF STATISTICS OF CITIES PRESENTED TO THE ANNUAL MEETING OF THE AMERICAN ASSOCIATION OF PARK COMMISSIONERS, AT KANSAS CITY, MO., AUGUST 8, 9, AND 10, 1911 D> SS > D> © BY ERNST C. MEYER, EXPERT SPECIAL AGENT AUGUST 3, 1911 WASHINGTON GOVERNMENT PRINTING OFFICE 1911 i] as oe . » we - ‘ a ao [ees Fee a? Mh By = ite La — i“ at | ee , ar - ON ah, ' b ee, Fe. wae “ aes SUGGESTED STANDARD FORM FOR UNIFORM REPORTS OF THE FINANCIAL TRANSACTIONS OF PARKS. RECEIPTS. I. REVENUE RECEIPTS. 1. Appropriations and _ gifts from city treasury: a. Appropriations, annual and sup- plemental (other than from bond sales) . b. Value of water, light, and power furnished free by city. ...... c. Value of other services rendered free" Dy. Clty 25 ts ee ace . ~~ 2. Taxes, licenses, etc.: a. General property taxes. ....... b. Special assessments. .......... Ge Hromtacéstaxes ees ee. ses dae @armacesicenses =a 52. + 2455-52 CrP LGRUNUS sae/5 2a.) 42 Nee as ce Se f. Other taxes, licenses, etc... ..- . Gifts and donations: a. From private individuals. ...-. bs From:-corporations: =.-=2-,-.-.: Oo 4. Fees and charges incidental to care, operation, and maintenance of park: a. Bathhouses, wading pools, and bathing beaches.........---- b. Tennis, golf, baseball, skating, andlOuner iS POLise= ase e eee ee c. Damages to park property...... d. Excess of distributed charges of central or incidental operat- ing plants over their expenses. e. Other fees and charges......... 5. Charges for services not inci- dental to care, operation, or maintenance of park: a. Charges for services for private Panules. swe a sete es ee b. Charges for services for city de- DANS UNMIS E ook Gee cee eee meee 4710-11 I. REVENUE RECEIPTS—Contd. 6. Rents (without grants of commercial privileges) : FS ilo 1110 pe ee ee ee ag bs Of other buildinesss.= 2-222 522 “J . Privileges: am Reireshmenteaeecs=-e54 25. oe baelenonc as a8 so 2a tse ie Go. AMINES oooescspeneeacoee d= Transportaiionesss- <2. Sse é. Other.privaleges. ......2. 2.1.22 . Interest: a. From deposits and investments . bh. Credit transfer receipts from cen- tral or incidental operating 0) Sales of property not charged to construction or improve- ment: a. Sales by refectories and lunch No) LOOMS dcacis Nes pees aes b. Sales of grass, hay, trees, plants, andewoodis se eas 45 terest c. Sales of scrap and equipment balanced by charges for re- pairs and replacement......- d. Other sales credited to revenue AC COUNMNIS Saeesene os ea eee 10. Other revenues _ - 11. Total revenue receipts. - - -- -- Il. RECEIPTS ON DEBT ACCOUNT. 12. Appropriations from munic- ipal bond sales (to be re- ported im-detail) Se 2: (3) 4 RECEIPTS—Continued. II. RECEIPTS ON DEBT ACCOUNT— | III. Continued. | 13. Receipts from bond sales: ize a. Par value of bonds sold. ......- b. Premiums secured... . c. Accrued interest received... ..- de Discowntrallowedeesssesesssee e. Net receipts from sales... - --- 14. Receipts from revenue loans, | warrants, etc.: a. Receipts from short-term obliga- LONSISSWed sa ee see ee nae b. Amount of warrants and audited claims issued but not paid dummies theryieanes .5- eee «. Receipts on private trust ac- 18 COUME Ae eo ee ae te 15. Transfer receipts from sinking | funds ich) gen eee ee 16. Total receipts on debt ac- count Sqyp seo ap 19 It. MISCELLANEOUS RECEIPTS AND BALANCES. X()- 17. Sundry receipts credited to 51 asset accounts: MISCELLANEOUS RECEIPTS AND BALANCES—Continued. Sundry receipts credited to asset accounts—Contd. c. Receipts from sales incidental to construction and improve- MECIMUS 3... sae d. From fire insurance adjust- Me€nts:...2:5. 235232 e. Transfer receipts on account of depreciations 27 —- eee f. Receipts from decreasing stock of supplies... 2. - eeeeeee Bo ce ch ee hs SS i eee ee Receipts in error and for cor- rection of error: a. JRecelpts imsenrors ees ae b. Receipts in correction of errone- OUS PayAMeN ise =] eee Other miscellaneous receipts - Total miscellaneous receipts_- Total receipts —__ a. Receipts from sales of real prop- | 22. Balances at beginning of the CLO Se OY oem Naa Oe ate year: b. Receipts from sales of scrap and | a. Cash 2. so. ete equipment not balanced by | b. Appropriations... =25. aaa charges to repairs and replace- | € ry * = aes Lee AS Tey ea ga 23. Total receipts and balances_- PAYMENTS. Payments for expenses (costs of care, operation, and maintenance). IV. GENERAL EXPENSES. (Overhead charges, or expenses not dis- tributed to individual parks, boule- vards, etc.) 24. Expenses of general adminis- tration: a. Salary of superintendent... _.. b. Salary of landscape architect .-. c. Salaries of superintendent’s | clerks and assistants......... d. Repair and replacement of office | 24. furniture and fixtures........ e. Automobiles and carriages for | 95. use of superintendent and | general administration em- | Plowmeesy <..e o.SR Ree eee | . Printing and stationery........ 26. , IV. GENERAL EXPENSES—Continued. Expenses and general admin- istration—Continued. g¢. Other expenses of superintend- ent’s office. ..2:..2. ee h. Legal salaries and expenses. ...- i. Cost of assessing and collecting TAKS. so5 eee j. Other expenses of general ad- ministration... ... 5-5 k. Total expenses of general admin- istration Undistributed expenses — of central or incidental oper- ating plants: 2a aaa Total general expenses____ __ 5D PAYMENTS FOR EXPENSES—Continued. PARK DEPARTMENTAL EXPENSES. [Expenses of individual parks, squares, and boulevards, classified by objects of expenditure. | OBJECTS OF EXPENSE. All parks, squares, ete. Park No. 2. V. EXPENSES FOR | CARE AND MAINTE- NANCE OF PARK AREAS. 27. Lawns: . Sodding and BECMIMe st SE ois, cos ae et Daekientilizimop eee a CAVA berInomes ela E wera me Mowamnows Sane shite se Picking up pa- Persy Cle = sheen = == me Oihere aes cool ee see: Grass areas other than lawns: a. Seeding. ....-- [epee ter eNO Wa se | os os 2 @ Others 22222. Ieee Aye sy ee Flowers and plants in- Goors =: Flowers and oinamental plants out of doors: . Bulbs, plants, _ and seeds..... Other expenses. 30. Sie rees. and ' shrubs in plantation: | Shrveres!. sam di + Shinulbs sesso oss ee ee Spraying Moth extermi- | va LO Ne ee es eee Ophieriexpensess|.% 22° d. Horests fis ts | Lakes, lagoons, and canals: | ab. Cheamine eh 2 I2 aoa). Sao b. Repairs and ared cine ee yobs se 32. 33. Expenses of— | »Park | No. 3. Square. | Circle. = = Boule- | Boule- vard vard No. 1. | No. 2. } | | | | } | t | \ | i 6 PAYMENTS FOR EXPENSES—Continued. Park DEPARTMENTAL ExPENSES—Continued. Expenses of— ‘OBJECTS OF EXPENSE. ho ‘ dtmes | Park | Park | Park Square. | Circle. eae a |e ote 4 AO. Mea Bo. 2.5) No. 3. No tenets V. EXPENSES FOR | CARE AND MAINTE- NANCE OF PARK | AREAS—Continued. 34. General park improve- ments: ‘ae Sewers and @raiien: 5.0. o2 aig alee ce ee ets ee eel ee | b. Water pipes <°2|...- 43.) ogni oc Aetellete ss c]|- Seem elt oe mere elise eel el @.. Boumtaings:o3 5s 2a as sl sek oe et ee ee |e e. Watering | TROUGHS oo | esse ey eS Le ees ot cea] cheers eee een |e ee f. Sea walls and breakwater’)... (00.200 so Sallee 2 che ee eee eee ee ee See g. Other beach | improve- | METILS eee lersse statch seni BA ccetel| esate eer ec lllee eeeel| Se eal | eee | Se h. River front improve- MEN(6.2 3. cccalllas ceelaciclloshejelial |e ere Ae eh eo b6 Se ee hoe Slee eee ; i j. Band stands: .$|. 0.25.2 5 See Soh eee a ee k. Pergolas. . 22. (58 2s eae eal ee ail, Eee | ed eee | et 1. Settees and | 5 SSMS ces ie tcaitie thee eal eee Reel eee ae peel Meee a tS. Eee m., Monuments.) 4). 2 2sc2ec ea eee ee el in, [Bin heresies 2) Soe | 0. Other general | im prove- Men Gs). 5./-, S554. See Eee See: a oes | Na Sa ee Sete S| ee 35. Other expenses for care and mn) aint er tamce fot Darkeareds os)... owe al ek ake ele Sols. a a 36. Total expenses for care and mM aio tex nance of park areaseh) 2. de) So aliens 2 et ee J All expenses and outlays mentioned on lines 37 to 98 should be arranged in the form given above. | 7 PAYMENTS FOR EXPENSES—Continued. VI. EXPENSES OF CARE AND MAIN- | VIII. EXPENSES FOR THE RECRE- ATION AND COMFORT OF VISIT- ORS—Continued. TENANCE OF PARK HIGHWAYS. 37. Macadam roads: . Cleaning and snow removal. .. . | 49. Athletics: PS PUMMGNTE: oSesses costes 22 5s . Renewals and repairs. ...---..- eI OsherexieNsessacns seis nae 3 TROT ® © = =p B Q 38. Gravel roads: a. Cleaning and snow removal. .-. | Dees pLumkslimpes ee Sao cce | aoe ose Cup Onlimomeemeche.- 2s 2 sas ee d.. Renewals and repairs.....-.....- Cn OGHeMEXPeNSeS ee <1 e1ca< ces aoe eee Dero OLORNM ROR es icceao es oco Sse Othenmoddstaee see e eee -_Bridlespathss = eee eee Goncreteswalkess 2222 eee | FO there walls 22 =e ee | he ‘Curbsand Putters: 25 jae Othenhichwayses= ss s= =e 78: Buildings: | a. Pavilions and waiting rooms. . - . . Bath DOusesis a5 She eee 2 COMPOTiS btlONSae === . For zoological exhibits.-.......- .SMiISeIIMS Se oe eee eee eee . Art galleries . Halls ) PAYMENTS FOR OUTLAYS—Continued. X. OUTLAYS FOR LAND ANDLANDED | XII. PAYMENTS OF INTEREST AND IMPROVEMENTS—Continued. ON DEBT ACCOUNT— Continued. 79. Total outlays for land and | 101. Transfers to sinking funds_- landed improvements ----- | 192. Total payments of interest XI. OUTLAYS FOR EQUIPMENT. and on debt account. __ - 80. General administrative | x01. MISCELLANEOUS PAYMENTS offices Pe Ccheeee AND BALANCES. 81. Pavilions and waiting rooms_ | 108. Payments on asset account: a. Payments for increasing stock 82. Picnie grounds. _-_ - ; c Ol Sup pliess Sac eee eee eee Som blayorounds --.2 2.2... - b. ——— ..-- 2220s eee eee eee BMA thilatites. .. : ____- | 104. Payments in error and for correction of error: 85. Zoological exhibits az: Bayanente in efor ¢.icei sas 86. Museums __._. ; oe b. Refund payments in correction : of erroneous receipts--.------ 87. Refectories - = are c. Canceled appropriations . . - --- SS. Wiaundries. ..........-.---- | 105. Payments to, other park SOMME Mateo. of te ae funds _ - 22 Ss Eee) Se Mae Automobiles 106. Other miscellaneous pay- : ments: Hie Stables... 2. < enc a 5 Ae ee te ee b. ——— eC OMserVuLOries. anid .prOpaga= |. 2: ssa PSao Seen aay ( Se tion houses. — ~ 93. Electric-light plant 107. Total miscellaneous pay- CINCO: ee eee eee ae 94. Ice-cream factory __ 108. Balances at close of year: Ok a eee Ce ey a a. Cash 96. ah et Dee Np Pro prianOns sae ee | 109. Payments and balances_ __ - 98 XIV. ILLUSTRATIVE ACCOUNTS OF j GENERAL OR INCIDENTAL OPER- XI. PAYMENTS OF INTEREST AND ATING PLANTS. ON DEBT ACCOUNT. . Total outlays for equipment 1. Electric heht plant: OOstmbervEstee- vio al sa wth | ae Labor nay aes ee ee ere bs Llectinicallsuppliess====sees——= 100. Redemption of debt: Cn Ruel: ah toe eee ee a. Redemption of bonds.......--- d. Repairs and replacements. - - - - b. Redemption of — short-term en Depreciationss: 9955s as ae LOS TS eee ee open ae repos ace f. Interest on value of plant... . - c. Redemption of warrants and eo Otherexpensesessse sae ere audited claims of preceding | h. Amounts charged to other ex- VGA eye rope stars iota ee a favor? | EUSE la CCOUMUUS Eyer ee d. Payment of private trust ac- | i. Undistributed expenses (or ex- (CLO UTAH ae een oo regs ee | G@ess Charces) ie sae ses aee 10 PAYMENTS FOR OUTLAYS—Continued. XIV. ILLUSTRATIVE ACCOUNTS OF | XIV. ILLUSTRATIVE ACCOUNTS OF GENERAL OR INCIDENTAL OPER- GENERAL OR INCIDENTAL OPER- ATING PLANTS—Continued. ATING PLANTS—Continued. 2. Stables and shops: 3. Conservatories and propaga- ae ARBORS 2 Pe econ ee ne eee tion houses—Continued. b. Feed.............-..---------- g. Undistributed expenses (or ex- c. Repairs and replacements. ..... cess charges)....:..-.-----<- d.#@ier-expenses.....-....-----. Ee ‘ e. Amounts charged to other ex- 4. Nurseries: penseccountseee asso esee 2. Labor -.:a%6:5282 oe f. Amounts charged to eerie & con- b. Other expenses.---.2.-. -geeees struction and improvements c. Amounts charged to other ex- ACCOUNTS we os eee eee Penseaccountss = eee g. Undistributed expenses (or ex- d. Undistributed expenses (or ex- cessichanreves) ba: eee eee cess Charfes) 23.2 eee 3. Conservatories and propaga- | 5. [ce cream factory: tion houses: | a. Labora. 222 ee Af MU DOR ss s)he ae See b. ‘Materials. -< 5.4.0.2 22 eee Denture ee ie eu. eee ae ce. Heating and lighting..........- c. Plants, bulbs, and seeds. .....- | d. Other expenses: 2-. 4-2-2 eeeeee d. Repairs and replacements... . - - | e. Amounts charged to other ex- e. Other expenses... 222 25.2225 | pense accounts. . Undistributed expenses Go eXx- cess charges) 2222. eee f. Amounts charged to other ex- Penseaccountss= = aso asoeee SUGGESTED STANDARD FORM FOR REPORTING PHYS- ICAL STATISTICS OF PARKS AND COMPARATIVE STATISTICS OF COSTS OF CARE AND MAINTENANCE OF PARKS. Table forms 1 to 5 are here presented as suggestions for uniform use In arranging data relating to park areas and distances, and for summing up and presenting averages of park expenses for compara- tive purposes. These forms should be considered in connection with the table of park equipment given in the report of the South Parks of Chicago, 1909, pages 107 and 108, and on park lighting in the report of West Chicago Parks, 1909, pages 56 to 58; and table of playgrounds of Boston, Mass., 1911 report, pages 11 and 12. it ‘819403 puv sqino Jo vere Surpnyuy 1 Tein sie Dg pg | Seren ate | mcteJoaie= o's onincr nian Users we | -c, are l ge ee mee i eg | tere | pe epee tray ob ale ag tet || o ac iaein wT RRBs Boia yak a| 22s eis Cs etn asia aerate ect | ate eee Sc sic cael ee gee | [seeps SRR | oe eho Gralla earn eee ° = “syueyd “i sqniys | ua ee "stale Rete SUM] teen rsyea | “spunows | oimoig| soa | “Budo pue | ‘sumey araea | podojaa | _PeAo ba poroud | . pur pue spay | SPuno 904 L, SIaMOT | podoad Pee ; -apug | Un and page -ullU pune speoy oeTULV aiessyial -WIy F || *Baae “OL ‘[RIOYNAY | “TRANyeN “fPAep 104}O ’ OL | pury ‘049 ‘SqUVA _ Teo, ‘syed (GOL ‘SMuVg ‘stare podorduryu py) “store paaosdury “HOVGUAS UALVAN “HOVAAS, ANVT SCUVAGTOOM ANV ‘SH TONVIML ‘SHIOUIO ‘Sauvads ‘SMUVd NI SHYOV—'T @1avy, 12 “SHTeM IO “SHTR AL 9 o1OU0-) “spied orenbs Ul Bolly ee ul -saq tut Teme | ay ya 30091 ‘syyed arpa “SHTVA % mA i 1 SP aah yp ie 9 “s10}jN3 pure sqimo Jo vere Jo aAISNYOX GT I 3 A auenbs | Set mt U1 Roly uieuer *posold uit yy) ; “yuour |*punoduro)) . pereee ee pea uj TOSS “royO | 4reudsy |'[oaery | ‘ureproeyw AON | zomg, | paieory | Pereenh et eet Se ee TRIOL See ul “WOTJUDA yjsue'y - -oid ysnp 10y pee ee ai Aq poyisse[D TeHeyeur Aq poyrsse[o “OLE ‘SduvaA -a1nog “spavd orenbs Ul voly ‘saquvads ‘SHUVd “parody “‘Sadvouw ASVIYUVO ‘SMIVM CONV ‘SHLVd FIGIUG ‘SAVOU ADVIUUVO AO 1 VAUV GNV HLONGT—S F141 ‘QOBJANS PUL] JO aloe 1 0} afdood Jo 1aquinN | if | “yard jo 0108 “QORBJANS PUT JO satoV 0} o[dood jo saquinN | OOT 0} Syaed ut soloy ‘sorenbs pue syied ul satay “OTST ‘Ajo Jo uonepndog | i “soloVy “So Tur alenbs “A410 JO aovjans puvy Jo vary ‘SLOIMLSIQ] MUV ‘SLOIULSIG MUVd AM “ALIO AO VAUV MUVd ANV ‘NOILVINdOd ‘VAUV—'S FEV ‘a0RJANS Yons Jo yaed @ se papnyout st ‘ ‘oja ‘SUOOSR] ‘saye] [BIOTA JO Bare ayy ‘vovjans yred paaosdunt jo soroe asvIdar Surnduioo uy ; Pai Mites eer ey, ope 05. rer? 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