The Finances of the City of New York

ect them. It is safe to say that their estimates were very unreliable. For instance, the salary estimates were very frequently fixed by the departments, not on a pro-rata basis, but on the basis of what is known as the " June Jump ". Knowing that the next year's salary appropriations would be based on what was spent in June, public money spenders greatly augmented the June expenditure by deferring some May pleasures until June and by anticipating some July obligations by meeting them in June.1 The salary allowances in the budget therefore far exceeded what the department really needed. All the estimates which were submitted in lump-sums were not only unreliable but did not afford sufficient detail whereby the appropriating body might understandingly pass upon the necessity or advisability of granting the amounts requested. In most instances, no segregation was made as to the amount required for the several functions, sub-functions, or activities of a department. Furthermore, these estimates were not classified by the objects of expenditure,such as salaries and wages, other services, equipment, materials, supplies, etc. They appeared to have been made on the basis of what was expended during the previous year instead of upon the basis of particular needs for particular purposes. The history of budget-making in New York City reveals the fact that however reasonable an estimate might be, it would be cut down by a large percentage by the Board of Estimate and Appo... --This text refers to the Paperback edition.