"PASTORAL" IN THIS ISSUE In Charge of the City's Money Page 1 New Color Processes Are Announced Page 11 The Department of Finance Kotavachrome Professional, Kodak M inicolor A Snapshot from Palestine Page 2 Brownie Reflex, Synchro Model Page 11 Kodak dealer in Beersheba Latest addition to a famous line F arty Years of Kodak Service Page 3 Don't Take this Gamble! Page 12 Mr. Sulzer is interviewed A Medical Department warning Panorama Page 4 Suggestion Scores Page 12 Varied, as usual Ring-change idea rings bell Cameras Click and Capture Clouds Page 5 Two Tax-Savings Plans Page 13 Some good examples, helpful hints Save for that "drainy day" Westward to the Isles of Spice Page 6 Kodak Milestones Page 13 On the greatest voyage in history Listing significant "firsts" The Kodak Choral Society Page 7 From Atop a Famous Chimney Page 13 Songsters set for eighth season The bicycle still held sway Activities Calendar Page 7 Activities In and Around the Plants Page 14 What's a-coming Jottings from the recreation clubs Another Roll of Retired Employees Page 8 Escape from Poland: a Tale of War Page 15 . to each of whom go our best wishes A Kodak employee relates experiences The Editor's Page Page 10 Out of the Hat Page 16 Notable career Visitor from Shanghai Copyright, 1941, hy the Eastman Kodak Company Trade-i\Iark KoDAK R egistered United States Patent Office Volume 20 SEPTEMBER 1941 Number 9 In Charge of the City's Money HOW THE CITY GOVERNMENT GETS AND SPENDS ITS MONEY (1941 BUDGET) STATf BORROWING $19,545,068 $1 , 465,000 $2,802,500 $ 7,053,771 $4,580,000 $2,539,000 $4,182,326 $8,500.118 $1 ,373,252 $1 ,356,779 DE BT. EACH ARROW REPRESENTS ONE MILLION DOLLARS The Department of Finance Is the execution of special services- Rochester takes in and pays out Custodian and Disburser of The services necessary to a happy, safe, around thirty million dollars a year healthful, and dignified existence. to provide for them. Revenues for Local Government Rochester's city government, like all This article, 17th of the series, will forms of democratic government, is consider the agencies which have IN ARTI CLES appearing over the past a service organization created by the been created to administer the fiscal year and a half, KoDA K has en- people and managed by elected policies of the city and to handle this deavored to take its readers behind representatives of the people. vast annual sum. the scenes of Rochester's city govern- It provides its citizens, as previous .ment and to show how that govern- Three Divisions articles have pointed out, with such ment operates. These articles have A comptroller, appointed by the services as fire and police protection, discussed the general structure of our city manager, is in general charge of street maintenance, an educational council-manager form of government, all fi scal affairs of the city. As head its various departments, and the serv- system, playgrounds and recreational of the Department of Finance, he ices that it renders to its citizens. facilities, and safeguards to the public appoints the heads of the various Democratic government implies the health. These services and many divisions making up that department. development and maintenance of others are vital to the welfare of our It is by examining the activities of certain conditions that benefit all community. At the same time, they these divisions- the Division of Audit citizens. These conditions result from cost a great deal of money. In fact, and Accounts, the D ivision of the Page 2 K 0 D A K if adequate funds are available for A Snapshot from Palestine their payment, the treasurer IS authorized to honor them. The Division of Audit and Ac- counts, to fulfill its duties properly, must keep a great many records. It keeps an appropriation ledger which shows how much money has been allowed by t he budget for each de- partment and how much of this allowance has been spent. By keeping this ledger up to date, the -division can release monthly statements show- ing how closely the city is operating within its appropriations. City Pay Rolls The Division of Audit and Ac- counts also keeps ledgers to record all money held by the city in trust; and it prepares the city pay rolls, which are made up from the departmental time sheets. These pay rolls are care- fully checked against a file that in- For this picture showing a Kodak dealer in Beersheba, Palestine, we are indebted to a member of the cludes all necessary data concerning Australian forces, lance Corporal George H. de Fraga. " It is typical of Kodak representatives that are patronized by the Aussies in Biblical towns and cities," he writes. Beersheba is a very ancient every city official and employee. town, mentioned frequently in the Old Testament. The picture is enlarged from a 35-millimeter negative All purchases of materials and sup- plies for the city are made by the Treasury, and the Division of Pur- These two budgets indicate the Division of Purchase and Supply, chase and Supply-that we learn how amount of money which, it is esti- which is headed by the purchasing the money for running the city of mated, will be required by the city agent. It is his duty to purchase "all Rochester is taken in, paid out, and during the coming year to meet its real property, materials, supplies, accounted for. financial obligations. To raise this equipment, and work needed by the Because the amount of money to be money, the Council subtracts from city," and he is also ent rusted with taken in and spent by the city de- the total amount such revenues as it disposing of real and personal prop- pends upon the requirements set .expects to receive from the State and erty that the city no longer needs. forth in the annual budget, we would other sources and then provides for All purchases made by the pur- do well at the beginning to .consider raising the remainder by levying a chasing agent are paid for by the this important fi scal document. tax or special assessments on private treasurer after the auditor has ap- Once a year, each of the city de- property. proved their payment. Thousands of partments estimates the amount of orders are handled every year in this money it will need for operating Major Sources way. expenses during the coming year. The Most of the city's revenue comes It can be readily seen how the superintendent of schools makes a from property and utility taxes, from interlocking duties of the various similar estimate of what money the state grants and shared taxes, and divisions of the Department of Fi- schools are expected to require. from borrowing in the open market. nance serve as a valuable check and Finally, the comptroller computes From whatever source it is derived, balance on all civic fiscal matters. the requirements of the public debt. it is collected or received by the Careful accounting of revenue and Division of the Treasury, which has disbursements in this department, to- Estimates Reviewed "the care and custody of all city gether with a wisely prepared budget, These three estimates are reviewed moneys." are Rochester's surest guarantee that by the city manager while the Board The city treasurer is, therefore, it is getting its money's worth from of Education is considering t he super- the civic services that its government provides. intendent's report. After making such he holds all city money until it is changes as seem desirable, they sub- disbursed. But before he can disburse mit the estimates to the City Council. it for any purpose whatsoever, he Quality First The Council then makes any changes must receive authorization to do so EvERY CINE-KODAK is "shot" at it deems fit, combines the city and from the Division of Audit and strongly lighted "pie charts," and the school estimates into a single "current Accounts, in charge of the city film used is inspected with a magni- expense" budget, and, at the same auditor, which examines all claims fying glass after development to insure time, adopts the comptroller's esti- against the city. If these claims are that focus, at all distances, is needle mate as a "debt service" budget. found to be accurate and legal, and sharp, before the camera "passes." K 0 D A K Page 3 Forty Years of Kodak Service Company's General Manager as assistant general manager of the Corps. The Paper Mill was just com- Is Interviewed as He Reaches Company; and in May of this year pleted at that time, and the Company he was named general manager, turned the fourth floor over to the The Four-Decade Service Point succeeding Mr. Lovejoy in that office. Government as barracks and dark- Sooner or later, in talking with rooms for the men. For a time, the KoDAK PARK had just rounded out Mr. Sulzer about Kodak Park a Company supplied the instructors, its first decade of operation when a chimney will be introduced-with a training about a thousand men a young chemical engineer was added smile. No ordinary chimney, this. month." to the small staff of the Chemical It's the north chimney, which towers Laboratory, on August 1st, 1901. Most dramatic development in "Yes, I've seen the Park come up photography since Mr. Sulzer's early from the time when it was just about days with the Company was, he be- getting under way," says Albert F .