000,000 00 000,00000 000,000 00 000,000 00 000,000 00 000,000 00 000,000 00 000,000 00 000,000 00 000,000 00 Inspection of sanitary conditions in factories, stores or places 000,000 00 000,000 00 000,000 00 000,000 00 000,000 00 000,000 00 000,000 00 SUGGESTED FORM FOR APPROPRIATION ORDINANCE* Be it ordained by the board of aldermen of the city of New York as follows: That the board of aldermen hereby appropriates from the general fund of the city of New York for the use of all departments, bureaus, offices, boards and commissions, including the amounts appropriated to the counties of New York, the Bronx, Kings, Queens and Richmond, and for all purposes for the ensuing year 1916, $000,000,000.00 which amount shall be available for purchases and payments as follows: $000,000,000.00 for salaries, wages and other claims for personal services $000,000,000.00 for the purchase of supplies $000,000,000.00 for the purchase of contracts or open order service $000,000,000.00 for meeting fixed charges and contribu tions $000,000,000.00 for making grants, gratuities and subven tions to institutions $000,000,000.00 for meeting contingencies The amounts of contracts and other obligations which may be incurred, and of vouchers which may be drawn in payment for liabilities of the city for expenditures made by each of the several departments, bureaus, offices, boards and commissions shall be confined to the objects of expenditure and shall not exceed the amounts for each object set forth below. * This form of general fund appropriation ordinance would be prepared by the board of estimate and apportionment and submitted for enactment to the board of aldermen as a part of the annual budget. ** For the smaller offices and commissions and the courts it would be quite unnecessary to have more than two or possibly three items, such as "Personal Service," "Supplies, Material and Equipment," "Contract or Open Order Service." The standard analysis would appear in the expenditure accounts and in the estimates. There are hereby attached and made a part of the terms and con ditions under which these appropriations may be expended, the following resolutions passed by the board of estimate and apportionment, under section 226 of the charter. Resolved that the appropriations for the fiscal year 1916 shall be administered under the following terms and conditions: 1. That no person shall be employed and no contract shall be entered into as an encumbrance and no payment shall be made from appropriations for the purchase of personal services, except pursuant to the resolutions of the board of estimate and apportionment and the board of aldermen which have been heretofore passed or which may hereafter be passed establishing positions; and, except by subsequent resolution of the board of estimate and apportionment, no person shall be employed whose compensation is to be paid out of appropriations for "personal services" except conformable to the list of the positions, salaries and grades hereto attached and made a part of this budget 2. No contract or agreement shall be entered into for purchase of supplies, materials, and equipment, except that these be 1 a. and the regulations established by the board of estimate and apportionment governing the same in so far as they may be applicable. And the comptroller shall establish in his office a means for determining whether contracts are in accordance with such specifications and regulations before approval of vouchers for payment, and in the making of such analysis the comptroller shall also provide within his office the means whereby the expenditures of the city may be analyzed by objects of expenditure showing by such analysis the amounts expended, classified by the objects or kind of thing purchased, following the general classification of items of this budget, also showing by detailed analysis The quantity and amount of each kind of thing purchased b. Reference to specifications, file or catalogue, purchase The average price paid 3. That subject to such changes as may formally be made by the board of estimate and apportionment, no greater cost may be incurred for carrying on the several functions and activities of the city and county government during the next fiscal year than is provided for in the "work-program" hereto attached, which "work-program" shall be amended, if need be, by the board of estimate and apportionment, to bring the total cost of all functions and activities of the city and county government within the total amount of authorizations for purchases of "personal services," "supplies," "materials," equipment" and other objects which may be acquired under this appropriation ordinance as enacted by the board of aldermen and approved by the mayor, and after the amount of each item of appropriation shall have been fixed and the appropriation for the ensuing year shall have been approved by the board of aldermen as required by section 226 of the charter; and before January 1st, following, the head of each department, bureau, office or commission to which appropriations are made shall revise his estimates of cost of work for the next fiscal year in accordance with a classification of activities, processes and work units which shall be approved by the comptroller and the board of estimate to bring the total estimated cost within the amount of the annual authorization, and shall indicate what amount he desires to have allotted for the first quarter for each of the several activities or work processes to be carried on and what amount of the total appropriations he wishes to have held in reserve for future allotments, which revised estimate shall be presented to the board of estimate and apportionment by the mayor or a borough president under whose jurisdiction the work is to be performed and in case the item of appropriation shall not fall under the jurisdiction of the mayor or a by the president of the board of aldermen, whereupon the board of estimate and apportionment shall determine by allotment the amount which may be expended for each purpose set forth during the period designated in the act of allotment and the amount which shall be held in reserve. And the comptroller shall not audit or approve for payment any payroll or voucher until such revised estimate shall have been presented and an allotment shall have been made by the board of estimate and apportionment, and when so made the allotment or such modification thereof as shall thereafter be made in like manner shall determine and control the amount which may be expended for each such function, activity or process 4. Hereafter all appropriation accounts kept in the several departments, bureaus, and offices of the city shall be discontinued, and the comptroller shall report daily to departments whose appropriation balances have been changed by vouchers sent to the department of finance, and in any event, monthly, the condition of appropriations, as required by section 149 of the charter, and such reports shall show the total credit or amount of each appropriation, the expenditure to date, the unexpended balance, contract encumbrances to date, the open market order encumbrances to date, and the unencumbered balance 5. Each department shall keep accounts under the direction and control of the comptroller, as provided for under section 149 of the charter, which will provide for showing a. With respect to each allotment, the amount allotted, the amount of expenditures accrued to date analyzed by objects, the unexpended balance of allotments b. With respect to each process or individual subject of unit cost, the total cost and the unit cost for each period to be reported and analyzed into such elements as may be required by the comptroller or by standard cost accounts which may be recommended by the comptroller and approved by the board of estimate and apportionment c. With respect to stores, the aggregate book value of each kind of stores on hand at the beginning of each period to be reported on, the amount purchased or received, the amount dispensed, or issued, and the amount on hand at the end of each period d. With respect to each article or kind of equipment, property, or thing that has been purchased or issued for use which is to be accounted for in kind, the aggregate book value and quantity held by each custodian, and the additions and deductions. And reports shall be made from the several departments, bureaus, offices, and commissions with respect to the condition of allotments, the expenditure analysis of objects, the unit cost of work performed, the stores, equipment and property on hand or in use each month; one copy of |