DISCUSSION OF CONSTRUCTIVE PROPOSALS

Chapter I. The Budget as an Instrument of Planning and of

Publicity

Practice in Parliamentary Government.

Charter Requirements of New York.

Extent to Which the Board of Estimate Has Failed to Use

Charter Powers ...

Component Parts of a Budget as a Means of Publicity.

Need for Explanatory Text...

Need for Financial Statements.

Need for a Balance Sheet.....

Need for an Operation Account.

Need for a Surplus Account.

Need for Debt Statement...

Need for a Fund Statement..

Need for Summaries of Estimates...

Comparative Summary of Revenue Estimates.

Comparative Summary of Expenditure Estimates.

Supporting Detailed Schedules of Estimates..

Detailed Analysis of Estimated Revenues.

Detailed Analysis of Cost of Proposed Work.

Detailed Analysis of Things to be Bought and Prices to

be Paid ..

Volume of Proposed Budget.

Chapter II. Advantages to be Gained Through Proposed Changes

in the Form of Appropriation Ordinance..

Beginning of Budget Revision in New York..

Efforts to Bake the Budget an Instrument of Publicity.

Analysis by Functions..

Impracticability of Act of Appropriation for 1913.

Form of Appropriation Defeats Its Purpose.

Itemization Which Was Harmful....

Itemization of Functions Makes Efficient Management Im-

possible ....

Classification of 1913 Abandoned.

Policy to be Determined for 1916..

Need for Control over Contracting Relations.

The Form Recommended...

Chapter III. Conditions Attached to Appropriations for Per-

sonal Services

Purpose of Itemization of Positions and Rates of Pay..

Conditions Attached to the 1914 Act Governing Transfers... 40

Conditions Attached Governing Appropriation Charges....

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41

Chapter III.-Continued.

Conditions of 1914 Governing Salaries and Grades..

Strength and Weakness of Present Method of Control..

Advantages of Proposed Method..

Simplification of Method Made Possible.

Chapter IV. Conditions Attached to Appropriations for Supplies,

Materials and Equipment....

Itemization of the 1914 Appropriations.....

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Functional Classification Worse than Useless.

49

Chapter V. Need for the Adoption of a "Work-Program,” with

a System of Allowance as a Means of Executive Control. 55

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Difficulties Experienced with Present Accounting Installation 61

Value of Cost Data to the Manager....

Significance of Separating the "Appropriation Ordinance"

from "Work Program

Chapter VI. Advantages to be Gained in the Exercise of Ad-

ministrative Control over Appropriation and Fund Ac-

counts and Reports...

Control by Board of Estimate and Apportionment..

The Bureau of Standards...

Division of Salaries and Grades.

Division of Supplies...

Bureau of Contract Supervision.

Central Control of Department of Finance.

Division of Audit.....

Division of Bookkeeping.

Control over Purchases and Contracts in the Departments.

Advantages of Itemization of Appropriations Recom-

mended

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Chapter VII. Advantages to be Gained in the Exercise of Ad-

ministrative Control over Property, Stores and Cost Ac-

counts and Reports....

Examples of Cost Accounts.

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68

Analysis of Automobile Costs.

68

Cost of Tunnel Construction..

69

Cost of Stabling and Feeding Horses..

70

Cost of Cleaning Filter Beds..

71

Futility of Trying to Show Costs in Fund Accounts.

72

Labor Cost Must be Based on Time Analysis.....

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Material cost Must Be Based on Use and Not on Purchases..

72

Accounts of Property and Stores...

73

Nothing in Common with Fund Accounts...

74

Present Resolution of Board Impossible to Execute.

Provisions at Variance with Good Practice...

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75

Resolution of Board Opposed to Established Accounting

Procedure

Summary of Advantages in Proposed Plan...

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