AND
NEW YORK, NOVEMBER 2,5, 1916
RESULTS OF CITY BUDGET ANALYZED
Comparative Study of City's Appropriation, Chargeable Against
Current Revenues for 1917, Compared With Other Years
By DR. FREDERICK A. CLEVELAND, Director, Bureau Municipal Research*
PART THREE.
FOR the sake of clearness the two pre¬
ceding articles have dealt directly
with those items of the annual appro¬
priation bill which are available for what
are called "expenses of administration,
operation and maintenance." The total
of these items, however, constitute little
more than one-half of the "budget" and
less than one-half of the city's annual
expenditures. The relation which the
amount of aporopriations for current ex¬
penses as thus defined bears to the total
of authorized exoenditures each year is
shown by table 17:
As has been said the enormous amount
made available each year in the "budget"
for purposes other than what are called
"expenses" ftogether with the amount
of bond issues authorized to pay for
lands, public improvements, judgments
and awards to) are orimarily to meet
obligations authorized or incurred in tlie
past expenditures due to decisions and
policies for which men in office when the
"budget" is passed or the bonds are
issued cannot be held responsible. To
make this auite clear tables 17 to 23 have
been prepared.
It is in the analysis of expenditures, as
shown in these tables, that we find the
answer to the question, "Why has the
total of expenditures immediately
chargeable against revenue risen from
year to year at a ratio far beyond the
ratio of increase in property valuation?"
While from this analysis, and those
which have gone before, it is evident
that the seriousness of the city's finan¬
cial situation is almost entirely attri¬
butable to practices, the results of which
are reflected in the last column—the
other items in the columns headed
"Rent and Advertising" "Private Chari¬
table Institutions," "Libraries and Mu¬
seums" and "Tax Deficiencies" are de¬
serving of notice; this is of special im¬
portance when considering the extent to
which elected executives are responsible
for appropriation increases.
Usually an item for rent might be in¬
cluded in current "expenses"; to do so
in the City of New York, however, would
tend to disturb or distort comparisons.
It is entirely a matter of long-time policv
whether the city rents or owns the prop¬
erties used. As a matter of policy the
city has been gradually housing itself.
Pursuing this policv, the amounts ap¬
propriated for rent rise from $352,095.07
in 1903 to $1,124,192.08 in 1913; then the
amount suddenly drons to $720,000 in
1914, from which point it again rises to
$858,471 for 1917.
There is an increase of over 200 per
cent in the rent bill of the city in ten
years, from 1903 to 1913, then a drop in
one year of nearly 40 ner cent. How¬
ever, much the administration may be
criticised for the r.inid rise of the rent
bill the dro» in 1914 certainly -m^s not
due to economy: the reason for this droD
is found in the fart th:.t in 1913 a laree
number of the offices were moved info
the new Municipal Buildine—a careful
inquiry showinf that instead of economy
there has been in inanv instances a dis-
rejrard for the prnner use of office snace
and tl'at there is in the rent item a con¬
siderable percentafe of waste. The
amount of this waste, however, is not
Table XVII.—Table shoioing the amount of appropriations considered aa
in various articles compared with other appropriations and authcrrisations.
'Current Expenses"
Year.
in03
in04
im)-,
19116
1807 .
1!M18 .
mof)
inio
mti
iri2
1013
1!)14
191.5
1916 .
1917
Expenses
Administration,
operation and
maintenance.
(As in Table
III, et seq).
.. $ 83,92.1,189
67,.'59fi,<165
70,74.-),,575
73,042,105
81,390,726
88,121,608
93,31 (i.s:iO
.. 99,247,720
99,7,56.868
.. laS,113,960
.. 112,804.07:1
.. n7,467,,554
.. 117.293,:{07
. , 11,-1,844,116
. . 120,039,918
,—In Annual
For city
purposes.
$28,920,621
34,809,754
34,312,645
36,708,392
44,2!l0.2:i6
50,3.-i2,796
58,01)0,122
58,525,426
68,757,162
62,7,59,743
65,725,624
64,:VJ1,.529
74,660,763
76,0;i5,474
83,760,781
-Other Authorizations.-
Budget.- ,
For county
and State
purposes.
$ 4,27.'!,221
4,268,2:16
4,759,:i72
5,054,993
4,740, .5,55
5,097,862
5.175,796
5,3.55,123
5,453,803
10.217 154
14,181,604
ll,20f),469
7,0:«,717
21,076,5,88
7,314,317
♦Funds
raised by
borrowing,
.$50,953,9,55
92,073.f(45
47,180,0,34
64.514,675
87.468,195
82,702,,85()
78,066,075
70,:!.56,921
67,800,7,57
75,128,066
69,0110,004
89,814,943
82,1,84,9;«
65,750,000
Total.
$ 84,147,797
131,153.9,35
â– 86,252.051
10(1,278,460
I:i6,4!l8,986
i:-l8,l,53,517
141,:101.993
134,237,472
142,011,724
148,104,,363
148,908,272
165.142,943
163,879,416
162,862,062
Total
budget
authoriz¬
ations and
borrowings.
$148,672,9,86
198,7.50,900
156,997,626
181,320,565
217,889,712
226,275,125
2:14.61,8.823
2.33,4,85,192
241,768,592
25li,218,:i23
261,712,.345
282,610,497
281,174,72.3
278,700,j.78
•Amounts of bond issues other than those of revenue and of general fund bonds.
Table XVIII.—Showing amount included in ea
to amounts shown in Table III, et acq., as "Ex
tenance."
ch year's "B-udget" for city porposes, in addition
penses of Administration, Operation and Main-
Priv
Rent and
charlt
Year.
Total.
advertising.
Inatitu
1903 ...
.....!;2S02n620 97
$ 6112,095 07
?2,728.
1904 ...
..... .34,809.7.5:!.94
582,095.07
2,.846,
1!)03 . . .
.....34,312,645.12
637,4,52..84
3,0^8.
1016 ...
......36,708.3'.r_'.37
651,1(;458
3,4,5(!,
)ro7 ...
.....44,290,2.36.11
684,7,52.89
3,767,
loos ...
.....50,352,795.57
930„835.96
4,167,
1909 ...
.....58,0611,122.08
1.217,.342.25
4,760,
1910 ...
..... 58,525.425.83
1,.33 4,6.53.00
4,734,
l,:W4.7.57.:i7
4,.598,
1912 ...
.....82,7.59,142.86
1,:)59,216.18
4,7.39,
iri3 .,.
.....65,725,674.13
1,329.192.08
4,8.33,
1914 ...
.....♦64,321 ,.528.71
095 0rt'1.00
5,317,
1015 ...
..... 74,660.762.83
983,471,00
5,:i71,
irifi ...
..... 76 0:H5.474.04
9.5S,.3(16.42
5,4,8:?,
1917 ...
.....83,760,781.42
940,309.25
5,582,
ate
able
tions,
261.04
219.55
3.56.38
056.44
819.40
.349.40
659.98
252.26
573.00
1.30 00
Ot'O.OO
.557.00
375.00
875 00
435.00
Libraries,
museums and
miseellaupous.
$1,896,193.01
1,670,119.28
1,310,141.17
1,4.84,964.14
1,579,218.45
1.699.8,37.33
1,936.603.44
2,012.,822.85
2,102.007.60
2,118,901.77
2,213,110.71
2,377,4:19.00
2,361,443.:J7
2.380.082.31
2,487.468.22
Tax de¬
ficiencies.
3,000,
3,000,
2 9**2
4,000!
10,0110,
3,287,
2.300,
2„50O,
6,112
4,000,
5,000,
1,000.00
,000.00
447.08
0110.00
ono.oo
,366.74
000.00
,000.00
,092.44
000.00
,000.00
Debt
service.
$23,694,068,85
29,711.2! 10.04
29,286,694.73
.31,116,207,21
35,2,58,44ri,,37
40,454,772,86
47,223,078.33
46,443,695.72
50,661,821 99
51,254,528.17
54,977,:1S1.;M
52,611,517.65
59,832,381.04
63,213,210.11
69,744.568.95
•Contains $520,015.06 Borough Assessments,
columns.
In addition to amounts shown in succeeding
Table XIX.—Showing analysis
of appropria
Dire
Year, Total
1903 ........... $23,694,068
1904
1903
1906
1907
1908
1909
1910
1911
29,711,290,
29,266,6tM
31,116,207
35,258.445
40,4,54.772
47,223.078
46,443.695
50,661,821
85
04
73
21
.37
86
33
.99
1912 ............ 51,254,528.17
1913 ........... 54.977,3S1 .34
1914 ........... 52,611,517.85
1915 ...........(a)59,8:«,381 04
1!10 ............ 63,213,210.11
1917 ........... 69,744,568.95
Special
revenue
bonds.
$ 4,197,7.85.20
7,931,0.35.71
5,2.50,201,75
5,969,100.00
7,462„500.00
8,368,000.00
9,362,000.00
5,500,000.00
7,:«4,125.00
6,010,314.92
6,727,065.51
6,022,823.00
8,920,000.00
9,125,0110.00
10,000,000,00
tions for "Debt Service.'
ct Redemption of Bonds,—
Long-term
bonds.
$1,571,278,70
1,565,478,70
1,878,012.03
1,461,892.03
1,436,295.86
1,.399,161.67
1,557,425.15
l,604,.32n.:ra
1,324,820..39
l,4O4.,320.3g
1,070,841.99
1,.391,077.19
1.0,8:1,477.19
(b)3,Se7,275.27
(0)7,760,316.83
Instalments to
sinking funds.
$4,618,295.27
5.023,823,99
6,0.36,630.06
5,226,199.80
5,559,768.69
6,111,088.62
6,632.583.05
7,160.614.84
7,7.88,739.31
8,3(ie,206.93
8,723,.597,17
7,451,778.88
7,400,000.00
8,200,000.00
8,700,000,00
Interest.
$13,276,709.63
15,188,9.'J1.64
17,101,8.50 89
18,4,59,015.38
20,799.880,82
24.576,522.57
29,671,070.13
32,178,760.49
34,214,i:i7.09
33.473,683.93
.38,453,876.67
37,745.8:!6..5S
42.411,903,85
42.020,9:14.84
43,284,252,12
(a) Includes $17,000 expenses not included in distribution columns,
(b) Includes $2,028,320 for serial bonds and one-year bonds Issued in accordance with "Pay-as-
you-go" agreement.
(c) Includes $3,204,730 for serial bonds and one-year bonds issued in accordance with "Pay-as-
you-go" agreement.
Table XX.— Shoimng Increases in total appropriations for reducing the funded debt.
Rates per cent,
of annual
Increase.
gTotal appropriations
to meet principal
Year. of funded debts,
1003 ......................... $ 6,219,373.97
1904
l'K)5
]9I)6
19(7
1908
1900
1910
1911
I'll-'
1913
l"lt
19'5
1916
1917
6,219,373.97
6,ii9l,:l02.69
6,914,642.09
6.688,091 ..S3
6,996.064.55
7,510,2.50.29
8,190,008.20
8,764.9:!5.23
9,1'3.,5,59.90
9.770.327.,32
il,796.4:l'1.16
8 842 856 07
S.4«3.4T7 in
12.0'!7.2T5 27
10.460,316.83
Amounts of
annual Increaso.
$ :171.
,728.72
323,
:W9,40
•226
550,26
307,
,972.72
514.185,74
679,
757.91
574,
927.03
348,624.67
656,
967.42
â– '" '
911.84
•953
583.00
•:i.59.
.378.88
3,.5S3,
798.08
4,393,041,56
5 98
490
•3.27
4.60
7.:i5
9.05
7.02
3.95
7,21
,27
•9 73
•4 08
t42.24
t3«.41
5RT"1vd"s revenue and special revenue bonds.
•Pccrcase.
tResuIt of Pay-as-you-go-Policy.