December 31. Exhibit 8-Fund Statement The purpose of this statement is to show the condition of the appropriations and the resources with which the unexpended balances are to be met. This is a Philadelphia form. To it would be added a column for estimate as of December 31. Exhibit 9-Summary of Actual and Estimated Revenues The purpose of this statement is to set forth in detail the several kinds and amounts of revenue that have accrued to the city within past years and the amounts estimated for the current and ensuing years. This statement should support in total Exhibit No. 3. Exhibit 10-Summary of Actual and Estimated Expenditures— Classified by Organization Units and Functions. The purpose of this exhibit is to set forth the estimated amounts to be expended for each function of each organization unit, in comparison with amounts spent in previous years. This exhibit would agree. as to its captions and as to the estimates with Exhibit 2, namely the work-program. It would be produced from a trial balance of the departmental expenditure ledgers. Exhibit 11-Summary of Actual and Estimated Expenditures— Classified by Organization Units and Character The purpose of this exhibit is to set forth an analysis of the expenditures of each organization unit showing how the proposed expenditure for each organization unit is to be distributed between current expenses, acquisition of property, fixed charges, contingencies and losses contrasted with the operations of past years. Exhibit 12-Summary of Estimated Expenditures-Classified by Organization Units and Objects The purpose of this exhibit is to set forth for each organization unit the objects that it is proposed to purchase with the appropriations asked for. This exhibit sets forth the data on the basis of which conclusions are reached for the purpose of formulating the appropriation ordinance. Exhibit 13-Form Showing Increases or Decreases in Departmental Estimates by Action of the Board of Estimate and Apportionment This exhibit would set forth the changes made by the board of estimate and apportionment in the amounts of the departmental estimates. It would be the means of putting on record and placing before the public the facts that are necessary in order to fix the responsibility not only of in the matter of the work-program. Exhibit 14-Form Showing Detailed Departmental Estimates The purpose of this exhibit is to set forth the elements that are necessary in the form of departmental estimates. It is not contemplated at this time to go into the details of the methods to be followed and the forms to be used for the preparation of departmental estimates. In accordance with the requirements of the charter the budget estimates are required to be printed in the City Record. No matter what form is used for preparing detailed departmental estimates it is not suggested that such estimates be printed in the budget but should be the basis of the preparation of a form showing the increases and decreases resulting from the action of the board of estimate and apportionment. This latter form which has been referred to above would be printed in the budget. Exhibit 15-Form for Showing Departmental Unit Cost Data The purpose of this exhibit is to show in comparative form the results of the operations of past years in terms of unit cost. It provides for setting forth the various processes to which unit costs are applicable and in respect to each process the kind of unit and the cost per unit. Exhibit 16-Detailed Analysis of Supplies, Materials and Equipment Purchased Showing Quantities and Comparative Prices The purpose of this exhibit is to show the variations that exist between departments and within departments in prices paid for similar or identical articles. This exhibit would set forth information of great importance to the legislative body as a basis of determining whether the prices on which estimates are based are justified. Exhibit 17-List of Established Positions, Salaries and Grades The purpose of this exhibit is to set forth for each department the positions, the number of incumbents in each position, the salaries paid and the functions or activities in which the several incumbents are engaged. This exhibit sets forth information that is essential to an intelligent consideration of the justification of the estimates of the amount required for personal service. Exhibit 18-Specifications Governing Employment in the Civil Service Groups and Grades This exhibit defines the qualifications, duties and rates of pay of the established positions enumerated in Exhibit 17. By consideration of Exhibit 18 in connection with Exhibit 17 conclusions may be reached as to the justification of the estimates for personal service. Materials and Equipment This exhibit defines the articles enumerated in the detailed departmental estimates. By means of this exhibit consideration may be given to the question-whether articles requested are in kind and grade best adapted to the needs of the service. |