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THE VALUE OF POOL OPERATION RECORDS AND REPORTS |

By
J, ¥, Montieth, Perk Commissioner
University City, Mo,

What type of business employing more than one person of the present
day, can operate without keeping accurate records?

I think I can safely answer this question by saying that there isn't
any.

With the various incomes, sales, social security, unemployment
insurance and undistributed profit tax, many types of business are forced to
employ additional help to keep these records and make additional reports.

The Government, with its many departments, the state and cities,
are required to keep detailed records of all incomes and expenditures and
experiences. These records are seemingly vorthless to the average person,
some possibly are, however, in many cases records are actually of great value
and a saving to the agency. ©

When an ocean liner, battleship, air-plane transport, start on a
scheduled trip, they rely on records and reports furnished them for their
safety. They receive reports regularly which “ill determine their progress,
They also keep accurate "legs" of records of their trips.

Where would the practice of Medicine, Lav, or Engineering or
practically any profession be without records?

Most swimming pools can be classed as business ventures and pool
operation is fast becoming a profession,

How does the keeving of accurate records and reports help the pool
orners and operators? in the case of private, commercial or municipal pools,
the answer is the same, The pool either operated as a commercial establishment,
a municipal enterprise, or by a Country Club or by an individual, mst return
either sufficient pleasure or an income to make it profitable. In case of
a school or university, the pool is a necessary facility to round out the
education program, If the operators are a Municipal Government, Park District,
Officials or other public agency, the pool is operated as a recreation facility
for the public. In the exwenditure of public funds, an accurate record must be
kept of both incomes and expenditures as required by*the statutes and in many
states and cities where these statutes do not apply, the responsibility of the
community justifies accurate records and these records are public information,

To Commercial Pool Operators, operating for a profit, an annual
set-up of records vill afford a clear picture at the end of the day, ~eek,
month or season as to just what happened. A study of the record ill assist him
in making his plans for the future.

To the operators of the Country Club Pool, records kept by the Club
Manager, of the Pool Operator, will indicate whether the pool is an asset or
liability and unless the cost of opereting the pool is insignificant to the
operation of the club it should determine future policy of the club in regard
to pool operation,

For private pool operators, operation records will be a check on
the operation for the following season and also affords the orner some idea
of the cost of his luxury,

TYPES OF RECORDS; ~

All Commercial end Public Pools should be self supporting or at
least partially so, - so records of most importance should be of INCOME AND
EXPENDITURES,

Records of all admissions in various charge classification will
be indicative of the comparative adult and children's ettendeance. “ith a
little additional effort this can be broken dorm to the number of men, omen,
boys and girls patronizing the pool. From these records, the alert operator can