SB 482 .fl3 Copy 2 SB 482 .fl3 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 -Q^ <:i^ <::> ^ '^ BY ERNST C. MEYER, EXPERT SPECIAL AGENT AUGUST 3, 1911 WASHINGTON GOVERNMENT PRINTING OFFICE 1911 n •V /"^ je- SUGGESTED STANDARD FORM FOR UNIFORM REPORTS OF THE FINANCIAL TRANSACTIONS OF PARKS. RECEIPTS. I. REVENUE RECEIPTS. gifts 1. Appropriations ant 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 by city 2. Taxes, licenses, etc.: a. General property taxes b. Special assessments c. Frontage taxes d. Carriage licenses 6. Permits f. Other taxes, licenses, etc 3. Gifts and donations: a. From private individuals b. From corporations 4. Fees and charges incidental to care, operation, and maintenance of park: a. Hathhouses, wading pools, and bathing beaches b. Tennis, golf, baseball, skating, and othei' sports c. Damages to park property d. Excess of distributed charge!* 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 parties b. Charges for services for city de- ] )artments 4710—11 I. REVENUE RECEIPTS— Contd. Rents (without grants of commercial privileges) : a. Of halls b. Of other buildings Privileges: a. Refreshment b. Liquor c. Amusement d . Transportation e. Other privileges 10. 11. Interest : a. From deposits and investments . b . Credit transfer receipts from cen- tral oi' incidental operating plants Sales of property not charged to construction or improve- ment : a. Sales by refectories and lunch rooms b. Sales of grass, hay, trees, plants,. and wood c. Sales of scrap and equipment balanced by charges for re- pairs and replacement d. Other sales credited to revenue accounts Other revenues Total revenue receipts. n. RECEIPTS ON DEBT ACCOUNT. 12. Appropriations from munic- ipal bond sales (to be re- ported in detail) (3) RECEIPTS—! 'onl iiiiicd. m. MISCELLANEOUS RECEIPTS AND BALANCES -('oiUinued. 17. Sundry receipts credited to asset accounts — Contd. c. Receipts from sales incidental to construction and improve- ments d. From fire insurance adjust- ments e. Transfer receipts on account of depreciation f . Receipts from decreasing stock of supplies II . RECEIPTS ON DEBT ACCOUNT— ('(iiitinued. 13. Receipts troni bond sales: -a. Par value of bonds sold b. Premiums secured c. Accrued interest received d. DiscoiMit allowed e. Net receii)ts froui sal.'s 14. Receipts from revenue loans, warrants, etc.: a. Receipts from short-term obliga- tions issued b. Amount of warrants and audited claims issued but not paid during the year ■<■. Receipts on private trust ac- count 1 5. Transfer recei])ts from sinking funds 16. Total recei])ts on debt ac- cotnit m. MISCELLANEOUS RECEIPTS AND BALANCES. 17. Sundry receipts cretlited to asset accounts : a. Receipts from sales of real prop- erty b. Receipts from sales of scrap and equipment not balanced by charges to repairs and replace- ment ! 23. Total receipts and balances _ . PAYMENTS. Payments for expenses (costs of care, operation, and maintenance). IV. GENERAL EXPENSES— Continued. 24. Expenses and general admin- h. 18. Receipts in error and for cor- rection of error: a. Receipts in error b. Receipts in correction of errone- ous payments 19. Other miscellaneous receipts. 20. Total miscellaneous receipts. _ 21 . Total receipts 22. Balances at beginning of the year : a. Cash b. Ap])r()priations IV. GENERAL EXPENSES. f( 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 . . . €. Salaries of superintendent's clerks and assistants ■d. Repair and replacement of office furniture and fixtures ■e. Automobiles and carriages for use of sui)erintendent and general administration em- ployees i. Printing and stationery istration — Continued. g. Other expenses of superintend- ent's office. h. Legal salaries and expenses i. Cost of assessing and collecting taxes j. Other expenses of general ad- ministration k. Total expenses of general admin- istration 25. Undistributed expenses of central or incidental oper- ating j)lants 26. Total general expenses PAYMENTS FOR EXPENSES— Continued. PARK DEPARTMENTAL EXPENSES. [Expenses of individual parks, squares, and boulevards, classified by objects of expenditure.] Expenses of— OBJECTS OF EXPENSE. All parks, squares, etc. Park No. 1. Park No. 2. .Park No. 3. Square. Circle. BoTile- vard No. 1. Boule- vard No. 2. V. EXPENSES FOR CARE AND MAINTE- NANCE OF PARK AREAS. 27. LavMis: a. Sodding and seeding' b. Fertilizing .... c. Watering d. Mowing e. Picking up pa- pers, etc . f. Other 28. Grass a r e a s other than lav ns: a. Seeding b Mowing c. Other 29. Flowers a n ti j)laiiis m- (h)OiS - _ 30. Flowers and ornamental })lants out of doors: a. Bulbs, plants, and seeds 31. Trees and shrubs hi plantation: a. T r e es and shrubs b Spraying c. Moth extermi- nation 32. Forests 33. Lakes, lagoons, and canals: a Cleanino' b. Repairs and dredsins: .... PAYMENTS FOR EXPENSES— Continued. Park Departmental Expenses — Continued. Expenses of— •OBJECTS OF EXPENSE. All parks, squares, etc. Park No. 1. Park No. 2. Park No. 3. Square. Circle. Boule- vard No. 1. Boule- vard No. 2. V. EXPENSES FOR CARE AND MAINTE- NANCE OF PARK AREAS — Continued. -34. General park improve- ments : a. Sewers and drains b. Water pipes . . c. Fountains .... d. Drinking foun- tains w ■e. Watering troughs f. Sea walls and breakwater . g. Other beach improve- ments h. River front improve- ments i. Fences j. Bandstands... k. Pergolas 1. Settees and signs m. Monuments... n. Bridges . . . 0. Other general improve- ments ^5. Otlier expenses for care and mainte- nance of park areas. . 36. Total expenses for care and m a i n t e - n a n c e of park areas. . [All expenses and outlays mentioned on lines 37 to 98 should be arranged in the form given above.] PAYMENTS FOR EXPENSES— Continued. VI. EXPENSES OF CARE AND MAIN- TENANCE OF PARK HIGHWAYS. 37. Macadam roads: a. Cleaning and snow removal. . . . b . Sprinkling c. Oiling d . Renewals and repairs e. Other expenses 38. Gravel roads: a. Cleaning and snow removal. . .. b. Sprinkling c. Oiling d . Renewals and repairs e. Other expenses 39. Asphalt roads: a. Flushing, cleaning, and snow removal b . Sprinkling c. Resurfacing and repairs d. Other expenses 40. Other carriage roads 41 . Bridle paths . _ 42. Walks 43. Curbs and gutters 44. Other highway expenses 45. Total expenses for care and maintenance of park high- ways Vn. EXPENSES OF POLICE AND LIGHTS. 46. Police: a. Salaries of officers b. Salaries of policemen on beats.. c. Expenses of park police stations. d. Other police expenses 47. Expenses for lighting j)ark areas and highways Vin. EXPENSES FOR THE RECRE- ATION AND COMFORT OF VISIT- ORS. 48. Playgrountls: a. Service of attendants b. Repairs and replacement of equipment c. Other playground expenses Vra. EXPENSES FOR THE RECRE- ATION AND COMFORT OF VISIT- ORS — Continued . 49. Athletics: a. Baseball grounds b . Tennis courts c. Skating and tobogganing d. Golf links e . Track and field athletics f . Gymnasiums g. Other athletics 50. Picnic grounds: a. Service of attendants b . Other expenses 51. Baths: a. Service of attendants b. Lighting and heating c. Other expenses 52. Bathing beaches: a. Service of attendants b. Other expenses 53. Wading pools 54. Music 55. Entertainments and festivals . 56. Zoological exhibits: a. Service of attendants b. Fuel and lights c. Replacements of collections d. Other expenses 57. Museums • 58. Art exhibits 59. Other expenses for recreation 60. Pavilions and waiting rooms: a. Service of attendants b. Lighting and heating c. Other expenses 51. Comfort stations: a. Service of attendants b. Lighting and heating c. Other expenses 62. Other expenses for comfort of visitors 63. Total expenses for pro^dding accommodation and recrea- tion for visitors PAYMENTS FOR EXPENSESContinued. IX. EXPENSES OF QUASI PRODUC- TIVE ENTERPRISES. 64. Refectories: a. Labor b. Heating and lighting. c. Other expenses 65. Lainulries: a. Labor b. Heating and lighting. c. Other expenses 66. Boats: a. Labor b. Repairs and replacements. c. Other expenses 67. Automobiles and sight-seeing carriages: a. Labor b. Repairs and replacements c . Other expenses IX. EXPENSES OF QUASI PRODUC- TIVE ENTERPRISES— Continued. 68. Services performed outside of parks: a. Caring for private lawns b. Caring for private trees c. Other services for private indi- viduals d. Care of trees in city streets for city department e. Other services for city depart- ments 69. Other quasi prochictive en- terpiises 70. Total expenses of quasi pro- ductive enterprises 71. Miscellaneous departmental expenses 72. Total department expenses -_ 78. Total payments for expenses. Payments for outlays (costs of land, landed improvements, and equipment) . X. OUTLAYS FOR LAND AND LANDED IMPROVEMENTS. 74. Land 75. Improved areas: a. Grading b. Seeding and sodding c. Plantations d. Lakes, lagoons, and canals e. Other improvements of park 76. General park improvements: a. Water-front construction b. Sewers and drains c . Water pipes d . Fountains e. Drinking fountains f . Watering troughs g. Bridges h. Band stands i. Pergolas j. Settees and signs k. Monuments 1. Other general improvements. . . X. OUTLAYS FOR LAND AND LANDED IMPROVEMENTS— Continued. 77. Park highways: a. Macadam roads b . Gravel roads , . c. Asphalt roads d . Other roads e. Bridle paths f . Concrete walks g. Other walks h . Curbs and gutters i. Other highways 78. Buildings: a. Pa^'ilions and waiting rooms. . . . b. Bath houses c. Comfort stations d. For zoological exhibits e. Museums f . Art galleries g. Halls h. Police stations i. PAYMENTS FOR OUTLAYS— Continued. X. OUTLAYS FOR LAND AND LANDED IMPROVEMENTS—Continued. 79. Total outlays Tor laiul and landed improvements XI. OUTLAYS FOR EQUIPMENT. 80. G e n e r a 1 administrative offices _ . ■ 8-1. Pavilions and waiting rooms _ 82. Picnic o:roimds 83. Playgrounds . 84. Athletics , 85. Zoological exhibits 86. Museums . 87. Ref-ectories 88. Laundries 89. Boats 90. Automobiles 91. Stables 92. Conservatories and i)ropaga- tion houses 93. Electric-light plant 94. Ice-cream factory 95. 96. 97. 98. Total outlays for ec{uipment. Xn. PAYMENTS OF INTEREST AND ON DEBT ACCOUNT. 99. Interest _ 100. Redemption of tlebt: a. Redemption of bondy b. Redemption of i^hort-term loans c. Redemption of warrants and audited claims of preceding year d. Payment of private trust ac- counts XII. PAYMENTS OF INTEREST AND ON DEBT ACCOUNT— ('(mtinued. 1 01 . Transfers to sinking funds _ . 102. Total payments of interest and on debt account Xm. MISCELLANEOUS PAYMENTS AND BALANCES. 103. Payments on asset account: a. Payments for increasing stock of supplies b. 104. Payments in error and for correction of error: a. Payments in error h. Refund payments in correction of erroneous receipts c. Canceled approjniations 105. Payments to other funds 106. Other miscellaneous ments: park pay- pay- 107. Total miscellaneous ments 108. Balances at close of year: a. Cash b. Appropriati(ms 109. Payments and balances XIV. ILLUSTRATIVE ACCOUNTS OF GENERAL OR INCIDENTAL OPER- ATING PLANTS. 1 . Electric light i)lant : a. Lal^or b. Electrical supplies c. Fuel d. Repairs and replacements e. Depreciation f. Interest on value of plant g. Other expenses h. Amounts charged to other ex- pense accounts i. Undistributed expenses (or ex- cess charges) 10 PAYMENTS FOR OUTLAYS— Continued. XIV. ILLUSTRATIVE ACCOUNTS OF GENERAL OR INCIDENTAL OPER- ATING PLANTS— ('(intinued. 2. Stables and shops: a. Labor b. Feed c. Repairs and replacements d. Other expenses e. Amounts charged to other ex- pense accounts f. Amounts charged to park con- struction and improvements accounts g. Undistributed expenses (or ex- cess charges) 3. Conservatories and propaga- tion houses: a. Labor b. Fuel c. Plants, bulbs, and seeds d. Repairs and replacements e. Other expenses f. Amounts charged to other ex- pense accounts XIV. ILLUSTRATIVE ACCOUNTS OF GENERAL OR INCIDENTAL OPER- ATING PLANTS— Continued. 3. Conservatories and propaga- tion houses — Continued. g. Undistributed expenses (or ex- cess charges) 4. Nurseries: a. Labor b. Other expenses c. Amounts charged to other ex- pense accounts d. Undistributed expenses (or ex- cess charges) 5. Ice cream factory: a. Labor b. Materials c. Heating and lighting d. Other expenses e. Amounts charged to other ex- pense accounts f. Undistributed expenses (or ex- cess charges) 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 ef|uipment given in the report of the South Parks of Chicago, 1909, pages 107 and 108, and on park ligliting 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. 11 m Q < > O Q <1 ~ S O C3 . o fc- QJ o|.~ c3 i;.^ 5a? w. hq o I— I o CO < C of <; Ph Q <1 £ °3_ . &H c 5 ft 1 Oi ^ s > 6 O S o fci ° =s § ^W Parks, Squares, Boule- vards, ETC. 12 < W h^ Q CO Q <1 O Pi W O < o <1 p O w ^ -/ ^ ;i^ 3 - ^ ^;1 • • { 1 CO =e>> ti •< <; ^ ,? ^ o C Ja fl Bridl paths 3iigth miles — 1 a oj • c3 S'g III ■ R •^ s C bjO~ ^-' l.en in m •d o+^ a< Zg .^ ■*^ T3 fe^i-t^ ^ S§g Sa O.f30 6 s Is "S^c i3 > fs+^ a ^•^i ■ s> ^ •O.TJ O S P3 o ss S >> 3 ^"5 ■o a" o U 5 C3 5 p <5 y materia Asphalt. H-' ^ TJ ? e c3 ■^ a •3 C3 ! S c3 O E- . MHS gs >iQ -m 1 . m W 63 M « « H a 6 -< t>0 <.! W C- 005 > 13 O )— I Pi CO 5£ 1^ o o o f Acres in parks to 100 acres of land surface. Acres in parks and squares. Topulation of city, 1910. o 3 o <5^ < c 1 1 1 J 1 14 o > <1 «i; S H O 2; <; H o O H O < o tf <^ W w P-( r» o iz; . w w Pi w ■< Pi <^' fa 12: o ^ y: a. M W l-H M <; '^ w < SJ Q »< > V J3 O xpenses for rec- reation and com- fort of visitors. -51 a ft x W E-< is be 43 .2 M ^ ^ < 1^ & f-. X O W ^1 ,!< ft s •2s a*' > < ft s w ^ ffi 0^ a f? ft X > <1 ■S ft <; H «i Q M •«1 >■ H ri O « «- w 1 a \ ■< » . . , , * a ' m m W « - .*J R ^ a 0-^2 c >< ;-l ^■3-1 w < <93 ^•ao , a » M w ^•o S^2 .5 >•« dog P p^fcH t, T3 . Is§| be 0-^2 ma-a § ^-^2 T3 o2 ffl • 1 > if, H P.'S E/J .is D ^£"g f- 5 ffi • S Q ■0 > M < a^ cc a . -J tB p . Wo" Ph 45 t: O — — 44 M O o '-' o ft re LIBRARY OF CONGRESS 000 882 684 5 f LlBRf^P^^ OF CO' ngre^^. mwm ilgiSfSs*