Indiana daily times. [volume] (Indianapolis [Ind.]) 1914-1922, 1921-02-24
of
Budget System,
Comes to Light
JeICett administration En-
dbLed to Shift Finances
Among Different Funds.

If It were not for the elasticity OF the
budget system by which the administra-
ticn Of Mayor Charles W. Jewett tuggles
the finances OF the city OF indianapolis
the city market and TOmlinson Hall
might be a very chilly place for about
two-thirds OF 1921 1t was said at the
board Of public works meeting today that
the $1,000 fund. Appropriated by the city
council last September when the 1921
budget was made up, TO pay for heating
and maintenance Of the market building
and Tomliuson Hall cannot cover the ex-
penea for more than three or four
months, since the charges OF the Mer
chants Heat and Light Company are so
far In excess Of last year, due to In
creases in rates granted by the public
service commission.
The Merchants Heat and Light Com
pany charged the city S43SSs for heat
ing the building from Dec 20, 1919. TO
Jan. 20, 1920 y bill recently was sub
mitted by the company for 81 03026 for
heating the same building from Dec. 20,
1920, to Jan. 20, 1921, representing an
increase of $622 3S for one month over
the previous year Two months bills
at this rate would eat up the s., 600 fund
which ,he council intended Z, cover the
entire year
EXPECTED GREATER
HEATING COST.
The board Of public works expected
the heating to be greater because the
increased rates were in effect during the
last months Of last year, 50 It was nsces-
sary to transfer $1,000 additional to the
fund, but the council, while ii appropri-
ated more money for the upkeep Of Tom
lnsOn hall, placed the increase In a
separate fund for the purchase and up
keep Of furniture. This cannot be ex-
pended for heating so within the next
two or three months it Is expected that
the board Of works win have to go be-
fore the council and ask that money be
transferred from some other fund to make
up the deficit in that for heating.
theoretically the city has a budget
system. The city departments make up
estimates OF what they Will need for
the coming year and the council appro-
pirates that amount In many cases the
department heads boast about how eco
nomical they have bcen in their esti-
mates. However, there Is always some
fund which is estimated far over the ac-
tual needs.
The department heads carefully avoid
saying anything about this until few
months before the end Of the year when
they suddenly discover" that they are
not going to have enough in several OF
their funds to run until the end Of the
year Then they discover" that there
will be a big balance IN the fund which
was padded" in the first place.
BORROW FROM
OTHER FUNDS.
They so before the council and get
sums transferred from the overestimated
fund TO those In which they need money.
Thus when the final checking up comes
it generally can be discovered that the
departments have not been half so eco
nominal as they boasted they were going
to be.
The city was given an excellent dem
onstration last fall Of how funds can be
made to appear to be very low at the
beginning of the year and then filled out
from padded" appropriations when it is
found that more is needed. Dozens of
ordinances, transferring a total which
ran into more than 100000 were intro
duced and passed by the council during
the last few months Of 1920
Indications are that the difficulty
over the Tomlinson Hall maintenance
fund VIII start the annual procession of
transfers a little earlier than usual