The classification of the established positions by function" has forced the board to spend much of its time and that of experts in making "transfers" in order to prevent its falling of its own weight. But with this it was found that for its own protection the board must attach many conditions and prohibitions. The conditions attached to the 1914 budget, so far as they are related to transfers between scheduled items of appropriations for "personal service," are as follows:

First

(a) That no transfers shall be made from appropriations or schedules of "Salaries Regular Employees," to any other appropriation or schedule than "Salaries Regular Employees"

(b) That no transfers shall be made from appropriations or schedules of "Salaries Temporary Employees," to any other appropriation or schedule than "Salaries Temporary Employees "

(c) That no transfers shall be made from appropriations or schedules of "Wages Regular Employees," to any other appropriation or schedule than "Wages Regular Employees"

(d) That no transfers shall be made from appropriations or schedules of Wages Temporary Employees," to any other appropriation or schedule than "Wages Temporary Employees"

(e) That no transfers shall be made from or to appropriations classified as "Hire of Horses and Vehicles with Drivers," Hire of Horses and Vehicles without Drivers," "Hire of Automobiles," except to or from an appropriation classified as "Hire of Horses and Vehicles with Drivers," "Hire of Horses and Vehicles without Drivers " or " Hire of Automobiles "

(f) That no transfers shall be made from appropriations or schedules of "Fees and Commissions" to any other appropriation or schedule than "Fees and Commissions "

(g) That no transfers shall be made from any of the appropriations made herein under any classification other than "Personal Service" to any appropriation classified as "Personal Service," except in cases where the title of appropriation specifically provides for transfers herein forbidden, or in cases where appropriations were made under the classification of " General Repairs," if, upon the written statement of the department head, the board of estimate and apportionment finds that the repair work can be done more economically by departmental labor

(h) That no transfers shall be made from any of the appropriations made herein under any classification where the title of the appropriation prohibits such transfer or when the appropriation is made conditional upon the purchase of some stated article or articles or for the payment of insurance or taxes, although otherwise the transfer might be proper under the budget resolutions in the budget for 1914

office, bureau or department in the city or county governments in the schedules of Salaries Regular Employees"; "Salaries Temporary Employees"; "Wages Regular Employees"; "Wages Temporary Employees"; "Fees and Commissions"; herein contained, except when authorized thereto by twelve (12) votes of the board of estimate and apportionment, and that no requests for changes shall be considered except as follows:

(a) In the case of schedules or appropriations of "Salaries Regular Employees," where the proposed change will not increase the amounts expendable in any month to more than one-twelfth of the total amount herein appropriated for "Salaries Regular Employees "

(b) In the case of schedules or appropriations of "Wages Regular Employees," where the proposed change will not increase the amounts expendable in any week to more than the pro rata of the number of working days in such week to the total number of working days provided for such schedule line for the whole year

Third-That in case of modifications of schedules or transfers within appropriations classified as "Personal Service," where one of the appropriations is a tax levy part appropriation, the full amount of cash necessary to pay the total salaries or wages of incumbents transferred for the balance of the year 1914 shall be transferred to the appropriation to which the incumbents are transferred.

Conditions Attached Governing Appropriation Charges

Even with all these provisions for transfer great difficulty has been found in operation due to the inability to use efficiently the persons employed. There has been great waste through inelasticity, and in many instances absolute disregard for prescribed regulations. Men have been used for work other than authorized and nothing has been said about it. Both the rigidity and the effort to prevent false charges to functional appropriation items are shown by the fourth condition attached to the appropriation ordinance of 1914, viz.:

Fourth

(a) That the heads of the several boards, offices, bureaus and departments of the city and county governments shall prepare their several payrolls for audit by the department of finance in accordance with the items of the aforesaid schedules, entitled "Salaries Regular Employees"; "Salaries Temporary Employees"; Wages Regular Employees"; Wages Temporary Employees"; "Fees and Commissions," or in case these items have been changed by twelve (12) votes of the board of estimate and apportionment, in accordance with the items of the schedules as changed, and that no payroll shall be passed by the department of finance unless the incumbents and the rate of individual compensation agree with such schedule lines as originally adopted or as hereafter modified by the board of estimate and apportionment

capitulation showing the exact amount expended to and including said payroll for every item appearing on the schedules supporting any of the appropriations against which all or any part of the moneys involved in said payrolls is to be charged, and that this recapitulation shall contain the full schedule supporting any such appropriations or in case these schedules have been changed by twelve (12) votes of the board of estimate and apportionment, the full schedule as changed

(c) That each payroll of any department, in addition to any other departmental number, shall be numbered during the year serially, beginning with number one for each specific account, and such payroll shall bear a certificate signed by a person cognizant of the fact, stating that the recapitulation attached thereto is the correct recapitulation for the payroll bearing said number

(d) That in all instances where changes in schedule items have been made by twelve (12) votes of the board of estimate and apportionment, all sums which have been expended against such schedule items as are changed shall be apportioned against the new lines in the same ratio as the new totals of the schedule items bear to the old totals

(e) That on all payrolls against schedules entitled "Salaries Regular Employees," and "Wages Regular Employees," there shall be set forth the monthly or weekly pro rata expenditures against such schedules, or in case the items on such schedules have been changed by twelve (12) votes of the board of estimate and apportionment, the monthly or weekly pro rata expenditures against such schedules as changed

(f) That there shall be affixed to all payrolls a certificate made by the person preparing such payroll to the effect that there is a time record on file in said board, office, bureau or department, certified by the person or persons having knowledge of the facts, showing the character of service and the exact time of employment of such person or persons, except heads of departments, and excepting bureau and division heads relieved by the head of their department of the duty of keeping such record on said payrolls, and that the distribution or division of the time of such person or persons as shown on such payrolls is in accordance with such time record

This last requirement was injected for the purpose of making officers responsible for submitting payrolls based on time records which would show which men had been used as appropriated for, and to provide that charging of payroll costs of work should be met by tax levy appropriations against corporate stock and special funds. The experience of the last two years has shown this to be a regulation without means of enforcement.

A further condition is also attached governing salary rates and grades of positions.

First-That the positions and grades of positions appearing in the schedules under the classification "Personal Service," and entitled "Salaries Regular Employees," supporting the appropriations made to the different boards, offices, bureaus and departments of the city or county governments in the budget of the city of New York for the year one thousand nine hundred and fourteen be established in the different boards, offices, bureaus and departments of the city or county governments for the number of incumbents shown in said schedules, except that in all cases where a position or grade of position has previously been established for an unlimited number of incumbents, or for a number of incumbents greater than the number shown in said schedule, nothing in this resolution contained shall be deemed to reduce the number of incumbents previously authorized.

"

Second-That the positions and grades of positions appearing in the schedules under the classification "Personal Service," and entitled Wages Regular Employees," "Salaries Temporary Employees," Wages Temporary Employees" and "Fees and Commissions," supporting the appropriations made to the different boards, offices, bureaus and departments of the city or county governments in the budget of the city of New York for the year one thousand nine hundred and fourteen be established in the different boards, offices, bureaus and departments of the city or county departments.

Third-Nothing in this resolution contained shall be deemed to nullify or abolish any position or grade of position in the different boards, offices, bureaus and departments of the city or county governments which has been previously established, but which does not appear in the schedules entitled "Salaries Regular Employees," "Salaries Temporary Employees." " Wages Regular Employees," "Wages Temporary Employees," and "Fees and Commissions," supporting the appropriations made to the different boards, offices, bureaus and departments of the city or county governments in the budget of the city of New York for the year one thousand nine hundred and fourteen.

Strength and Weakness of Present Method of Control

Both the schedule of salaries and wages and the conditions which were attached have operated on the whole to the great advantage of the city. It has prevented practices which were much more damaging than the waste due to inelasticity and the false charging of appropriations which has been forced. It is contended, however, that the proposed method of control will give all the benefits and cure the defects of the present plan. To restate the defects:

1. It is a method of control which does not provide for the most efficient use of services of municipal employees

2. It is not adapted to the development of highest individual

ability and expertness

3. It has resulted in forced and false charges to appropriations

negative and not positive in its results.

Conversely, it is urged that the third constructive proposal submitted for the consideration of the board is one which would carry with it a much more effective means of control, and, at the same time, would facilitate the working out of a constructive program in which both the civil service commission and the bureau of standards of the board of estimate and apportionment might coöperate for the marked improvement of the personnel of the whole service.

Advantages of Proposed Method

To restate the constructive proposal: The method proposed as an alternative to the present practice is this: that, having appropriated an amount to each organization unit for the purchase of "personal services " to govern the expenditure of these total amounts so appropriated by all of the conditions attached to the schedule or list of "standardized salaries and grades" established by resolution of the board of estimate and apportionment, without regard to the functions or activities of the department. This list of positions would also carry with it all of the conditions and provisions attached by civil service regulations governing appointment and promotion from grade to grade. Likewise, it would carry with it regulations governing advancement from one salary rate to another within each grade.

Aside from the more efficient financial control that would obtain through making positions with standardized salaries and grades a condition attached to appropriations for personal services, there would be a distinct administrative advantage in that both the civil service commission and the bureau of standards of the board of estimate and apportionment would be utilized administratively in the exercise of control. The action of the board would establish a general law." The central administrative controlling agencies would apply this law instead of forcing every change to be submitted to the board for "special legislation." Questions of promotion and demotion would also be made a matter of administration control, instead of special action on the part of the board of estimate and apportionment each time that a change was to be made. This would be apart from the added advantage of relieving the board and other controlling officers from giving time to the subject of transfers, -a subject which is essentially one for the attention of the manager.

To illustrate: Enginemen, for example, provided for the president, borough of Manhattan, are at present scheduled as follows:

Administration-executive

1 auto engineman.

Care of Highways-executive

3 auto enginemen at

......

$1,500

1,200