H37 Columbia Uniiiersitp Contributions; to Cbutation tZtatbtts College feeeies juno^ aforneU UnitJCtattg ffiihrarg Sttjaca, Nero $ort BOUGHT WITH THE INCOME OF THE SAGE ENDOWMENT FUND THE GIFT OF HENRY W. SAGE 1891 -1 ' . DATE ^n c "7 v HOV 1 7 1963 ffS Cornell University Library LB2830 .H97 y School costs and school accountin olin 3 1924 032 500 310 Cornell University Library The original of this book is in the Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924032500310 SCHOOL COSTS AND SCHOOL ACCOUNTING BY J. HOWARD HUTCHINSON, Ph.D. h TEACHERS COLLEGE, COLUMBIA UNIVERSITY CONTRIBUTIONS TO EDUCATION, No. 62 PUBLISHED BY leathers College, Columbia tHmtotrsitp NEW YORK CITY 1914 Copyright, 1014, bt J. Howard Hutchinson PREFACE Whatever value is possessed by this dissertation comes from the kindness and courtesy of the superintendents of schools and from school accounting officers who so willingly made available the data in their possession concerning the cost of education in their school systems and the methods employed in accounting for school funds. Their number alone prevents acknowledgment being made to them individually. To them also must acknowl- edgment be made for permission to use copies of forms and records for purposes of illustration. To Professor George D. Strayer of Teachers College, Columbia University, the author is particularly obligated for guidance while making the investiga- tion and for wise suggestions and criticism in the treatment of the data collected. The opportunities afforded by a year with the Training School for Public Service of the Bureau of Munici- pal Research, New York City, increased the worth of the con- structive aspect of the study. Finally, to my wife should acknowledgment be made for aid in the detailed study of the data and for inspiration and suggestion in their treatment. CONTENTS Chapter Page I. Introduction 1 PART I. A STUDY OF SCHOOL COSTS II. Purposes op School Accounting 4 III. Purpose op This Investigation 10 IV. Annual Financial Statements of Some Boards op Edu- cation 12 V. Amounts Spent by Twenty Cities for the Education op Each Pupil in Average Daily Attendance 20 VI. Problem One: Cost per Pupil in Average Daily Attend- ance on All Schools 32 VII. Problem Two: jCost per Pupil in Average Daily Attend- ance on Each Kind op School 37 VIII. Problem Three: Cost per Pupil in Average Daily At- tendance por Each Character op Service 47 DC. Problem Four: Cost per Pupil in Average Daily At- tendance for Personal Service, Supplies, and Various Services 53 PART II. A STUDY OF SCHOOL ACCOUNTING X. Description and Use of Documents op Expenditure... 56 A. Requisitions. B. Purchase Orders. C. Payrolls. D. Vouchers. XI. Description and Use of Various Ledgers 77 XII. Description and Use of Financial Statements 86 vi Contents PART III. A SYSTEM OF SCHOOL ACCOUNTING RECOMMENDED Page XIII. Purposes to be Served by the Accounting System Rec- ommended 98 XIV. Description and Use of Expenditure Documents Recom- mended 101 A. Requisitions. B. Purchase Orders. C. Vouchers. D. Payrolls. XV. Description and Use of Various Ledgers Recommended. 122 A. Expense Ledger. B. Property Ledger. C. Supply and Text-book Ledger. D. Supply and Text-book Tag. E. Appropriation Ledger. XVI. Description and Use of Financial Statements 131 A. General Balance Sheet. B. Statement of Expenditures. C. Monthly Property Statement. D. Distribution of Expense Sheet. E. Statement of Unit Costs. XVII. Conclusion 146 Index 147 Table I. Table II. Table III. Table IV. Table V. Table VI. Table vn. Table VIII. Table IX. Table X. Table XI. Table XII. Table XIII. Table XIV. Table XV. Table XVI. Table XVII. Table XVIII. Table XIX. Table XX. Table XXI. Table XXII. Table XXIII. Table XXIV. Table XXV. LIST OF TABLES Page List or Cities Visited and Their Populations. . 2 Statement or Items fob Which Unit Costs Were Sought 11 Statement of Expenditures of City F 12 Statement of Expenditures of City L 13 Statement of Expenditures of City M 13 Statement of Expenditures of City V 14 Statement of Expenditures of City T 14 Statement of Expenditures of City C 15 Statement of Expenditures of City A 16 Statement of Expenditures of City E 17 Statement of Expenditures of City W 18, 19 Average Daily Attendance on All Schools, Elementary Schools, and High Schools, in Twenty Cities 20 Amounts Spent per Pupil in Average Daily At- tendance on the Schools of Twenty Cities. . .22-31 Total Expenditures per Pupil in Average Daily Attendance on All Schools 32 Amounts Spent for Each Kind of School as Shown in the Statement from City C 37 Amounts Spent for Each Kind of School as Shown in the Statement from City W 42 Amounts Spent for Each Kind of School as Shown in the Statement from City G 45 Amounts Spent for Each Kind of School as Shown in the Statement from City H 46 Amounts Spent for Operation as Given in the Statements from Six Cities 51 Expenditure per Pupil in Average Daily Attend- ance for Operation of Schools in Six Cities 51 Amounts Spent per Pupil in Average Daily Attend- ance for Personal Service for Education in Eight Cities 54 Summary of the Data Contained and Required on the Requisition Forms in Use in Sixteen Cities 58-60 Summary of the Data Contained and Required on the Order Forms in Use in Eleven Cities. 65, 66 Summary of the Data Contained and Required on the Payrolls in Use in Eighteen Cities.. .70-72 Summary of the Data Contained and Required on the Vouchers in Use in Ten Cities 75, 76 LIST OF FORMS RECOMMENDED Page Requisition for Text-books and Supplies 102 Work Requisition 106 Purchase Order 110 Payment Voucher 114 Elementary School Payroll 116 Elementary School Principal's Time Sheet 116 Supervisors' and Special Teachers' Payroll 118 Supervisors' and Special Teachers' Time Sheet 118 Grade Ledger Sheet ; 123 General Administration Sheet 123 School Ledges Sheet 124 Property Ledger Sheet 124 Supply and Text-book Record Sheet 128 Supply and Text-book Tag 129 Appropriation Ledger 130 Monthly Balance Sheet 132 Monthly Statement op Expenditures 134 Monthly Property Statement 134 Statement of Supplies and Text-books in Use 136 Expense Distribution Sheet 140-141 Monthly Statement of Unit Costs 144-145 SCHOOL COSTS AND SCHOOL ACCOUNTING CHAPTER I INTRODUCTION The purpose of this investigation was to determine standard unit costs of public education. Thirty-eight cities were visited in order to obtain the data necessary. Superintendents were asked for a statement of the expense of running their schools during the last financial year. They gave what data they could in one of two ways: (1) by re- ferring the writer to the books, from which he obtained such information as they had to offer, and (2) by referring the writer to the last annual report, which he used only after the superin- tendent had said that it was a true statement of the expendi- tures for carrying on the activities of the school board for the year named. The latter data were used only when the books of record were unavailable. Two other inquiries were made to learn: (1) the original documents used in recording transactions and the facts con- tained in such documents, and (2) the final disposition made of the data contained in the original documents. That is, informa- tion was obtained concerning the forms and books used in re- cording expenditures and accounting for funds. During the first part of the investigation the information concerning forms and records was considered merely as inci- dental, as possibly interesting in some supplementary study. But as the investigation proceeded, the character of the cost data collected made apparent the importance of studying the records kept of school expenditures. Naturally it was desired to make the investigation productive of results that would be useful to the greatest number of school officials. To do this it was necessary that cities be chosen for study that were typical of American cities in general and so did not vary too much in size of population. Therefore the lim- 1 2 School Costs and School Accounting its set were 10,000 and 100,000, for between these limits are found by far the greatest number of cities. In Table I is given the list of cities visited and the population of each. TABLE I Cities Visited and Their Populations Name of City Population Little Falls, N. Y.* 12,273 Geneva, N. Y.* 12,446 Port Chester, N. Y.* 12,809 Framingham, Mass 12,948 Marlborough, Mass 14,579 Bloomfield, N. J.* 15,070 Melrose, Mass.* 15,715 Lockport, N. Y.* 17,970 Revere, Mass 18,219 Beverly, Mass 18,650 Northampton, Mass 19,431 Montclair, N. J.* 21,550 New Brunswick, N. J.* 23,388 Brookline, Mass 27,792 Newburgh, N. Y.* 27,805 Poughkeepsie, N. Y.* 27,936 Stamford, Conn.* 28,836 New Rochelle, N. Y 28,867 Orange, N. J 29,630 Niagara Falls, N. Y.* 30,445 Mount Vernon, N. Y.* 30,919 Amsterdam, N. Y.* 31,267 Chelsea, Mass 32,452 Everett, Mass.* 33,484 East Orange, N. J 34,371 Auburn, N. Y 34,668 Elmira, N. Y 37,176 Newton, Mass 39,806 Maiden, Mass.* 44 404 Binghamton, N. Y.* 48,443 Passaic, N. J 54 773 Bayonne, N. J 55,545 Hoboken, N. J 70 324 Schenectady, N. Y 72 826 TJtica, N. Y* 74*419 Somerville, Mass 77 236 Yonkers, N. Y.* 79^803 Lynn, MaBs.* 89,336 Introduction 3 The star placed after the names of certain of the cities listed indicates that the data of expenditures obtained from them are used in the treatment of costs that follows. Financial data from the other cities were not made use of for one or more of these reasons: (1) because the data available were so incomplete as to make them useless; (2) because different methods of distri- bution of expenditures were employed by different cities, with no indication of the methods used or of the warrants for their use, which introduced a factor causing variability that should not be allowed to influence the results; (3) because the data could not be found in the superintendent's office by those in charge of them; (4) because of the unwillingness of the person in charge to permit examination of the books — in one case because of the absence of the superintendent; in the other case because the superintendent had no authority over such officer to dispel his unwillingness. The results of the investigation are presented under the three following headings : 1. A Study of School Costs. 2. A Study of School Accounting. 3. A System of School Accounting Recommended. PART I. A STUDY OF SCHOOL COSTS CHAPTER II PURPOSES OF SCHOOL ACCOUNTING Of all the subjects presented at the 1913 meeting of the De- partment of Superintendence of the National Education Asso- ciation, none was so productive of discussion as that of stand- ardization in school work. Time and again was the subject touched upon directly or indirectly by its advocates; and more often did speakers mention it so as to bring a laugh at the expense of those who would standardize all that is possible of stand- ardization in education. The magic word efficiency that is causing such a revolution in industry is beginning to work in education. As in industry, so in education, efficiency is based on complete knowledge. That administrative officers have not yet demanded and obtained knowledge sufficient to enable their school systems to work at anything like high efficiency is shown by statements made at this meeting; and the fact that the statements were made shows that there is felt a need for more knowledge. Two men, one United States Commissioner of Education, the other Auditor of the Board of Education of New York City, are reported to have repeated the statement that figures or statistics may "make or unmake policies." It is from quan- titative data that the best and only truly accurate measure of methods can be obtained. Before standardization can take place data must be provided; and before data can be provided there must have been installed the mechanism for their collection. Our purpose is to standardize school costs. The accomplishment of the purpose depends upon the data collected and these in turn upon the mechanism provided for their collection. One of the speakers at the meeting of the National Education Association stated again the oft-repeated but nearly worn-out excuse for educational inefficiency when he said that the amount 4 Purposes of School Accounting 5 of money appropriated for education determines the amount of education provided. The statement is true and is not true. A critic of present-day educational administration is perfectly right in saying that the statement is not true. At any rate, we do know that no more does the city that spends most for educa- tion turn out the most efficient citizens than does the city that spends least for education turn out the least efficient citi- zens. The city that spends more than is necessary does as much harm through the benefits that are lacking because of wasted funds, as the city that spends less than is necessary does through the benefits that are lacking because of inadequate funds. The amount of money spent by municipalities for education is increasing much more rapidly than the population. The finan- cial requirements of education are to-day greater than those of any other service performed by the community. It has often been said that the limit to the money that can be spent for educational purposes will soon be reached. Certain communi- ties have already reached their limit. In these cities the indi- viduals in control — they may be members of school boards or persons working through members of school boards — decide upon the maximum tax rate that their city can levy without driving industries away or keeping them from coming to their community, and fix the allowance for education accordingly. Expenditures for training children cannot continue to increase in the future as they have increased in the past. But the quali- fications required of the individual are continually becoming higher, more general, and more specialized. These make neces- sary more and better training. That is, for the same expenditure of money there must be an increasing return in education. That is, again, the percentage of efficiency of a school system, instead of being from 15 per cent to 35 per cent, as it now is stated to be, must approach 100 per cent. By this time the query has probably occurred: How will the determination of standard unit costs for education increase school efficiency? Again to refer to the discussions of the superintendents attend- ing the National Education Association, it is refreshing to find a school man emphasizing that which, though common to school work and industry, is not emphasized in school work as it is in 6 School Costs and School Accounting industry where it has been found to be indispensable. Superin- tendent Spaulding of Newton, Mass., read a paper upon "Ap- plied Scientific Management," in which he showed how a knowl- edge of the cost per pupil of instruction in each subject in the high schools of Newton helped to determine the action of the authorities with regard to future instruction in those subjects. He drove his point home by emphasizing the preposterousness of delegating to one officer full charge of the financial side of a school system and to another coordinate officer full charge of the educational side of a school system. Would a shoe manu- facturing concern, he asked, give to one official full control over the finances, the determination of the expenditures of the con- cern, and to another full charge of the manufacturing of shoes, paying no attention to the cost of such production? The answer is obvious. Producing shoes without regard to costs is the first step in bankruptcy proceedings. Some time administration of education without regard to costs will be sufficient evidence of inefficiency of administrative officers. Accounting serves three purposes: (1) From it can be learned whether those persons to whom funds have been entrusted have used those funds as they report they used them. (2) By it can be determined policies in regard to the work of an organization as a whole or in any of its parts. (3) Through it those in au- thority may discover the efficiency of persons employed and methods and equipment used. The first purpose is served in a school system when the items and amounts of appropriations are listed, when evidence of ex- penditures is recorded together with the evidence of proper receipt of goods and services, when such expenditures are charged against the proper items of appropriation, when it can at any time be shown what is the recorded balance on hand of any appropriation and when there is the evidence that such balance is on hand. The purpose of such accounting is to insure the fidelity of the individuals entrusted with the funds. The follow- ing is a good example of such accounting as it is required of the Board of Education of City X. Purposes of School Accounting 7 CITY X 1910 financial exhibit Tuition Appropriation $107,500 .00 Receipts 43 . 50 Transfer from contingent $ 1,836.60 $109,380.10 By pay rolls 109,380.10 Salaries Appropriation $ 18,500.00 Receipts 24.00 Transfer from contingent 69 .43 $18,593.43 By salaries paid $ 18,593.43 Incidentals and Supplies Appropriation $ 12,500.00 Receipts 268.49 — $12,768.49 By bills paid 11,752.89 Balance to contingent $1,015.60 School Bldgs., Care and Repair Appropriation $ 6,000 . 00 Receipts 121 .30 Transfer from contingent 590.00 ■ $ 6,711.30 By bills paid 6,325.88 Balance to contingent $385 . 42 Fuel Appropriation $7,700.00 $7,700.00 By bills paid 7,049.08 Balance to contingent $650 . 92 8 School Costs and School Accounting This board of education, through its employees, kept account of each fund and charged against the proper fund each expen- diture, but only after the receipt of goods or services had been certified to by an employee and the expenditure had been en- dorsed by a committee of the board. At the end of the year this board presented its report as above, which is in brief, "At the beginning of the fiscal year we received the amounts indi- cated, to be expended for the purposes and things named. Ex- penditures have been made to the amounts stated, vouchers for the same being filed in the office of the secretary. The balances as stated are on hand, of which the records and names of de- positories may be seen upon application to the secretary." And following the original statement is probably an affidavit to the same effect, signed by the president as representing the board of education. An inquisitive citizen could, from the accounting kept by this board of education, learn whether or not it was faithful to the trust imposed in it, i.e., whether it spent the money as it stated it did. However, all of these expenditures were really made for the purpose of purchasing the performance of certain services or functions. Suppose an inquisitive citizen, jealous of his wealth, should ask, " How much did we spend for high schools last year? " ' ' How much was that per pupil? " " How does that compare with the cost per pupil a year before?" No information could be given him. Indeed no information at all is given of the amount of service purchased for the expenditures and of the cost per unit of that service. The second and third purposes of accounting, commonly called cost accounting, are to express expenditures in terms of output, of work done, of services rendered. This phase of accounting is more recent than the former. It is found chiefly in private con- cerns, having made little headway in municipal accounting. It came as the result of keen competition in the industrial world. The manufacturer was obliged to make a certain profit. To do this he had to sell at a price not above that of his competitors. So to be certain of covering all the expense of manufacture and to insure the profit desired he had to know accurately the costs of production. Again, by accounting for each process in the manufacture of an article, the manufacturer can continually cheapen production by trying new methods of performing certain Purposes of School Accounting 9 operations and comparing the costs of these with the methods previously used. But probably the most important use of cost accounting is to measure efficiency. By learning the cost per unit for performing the various steps in the production of an article, by comparing it with previous costs and usual costs, it can be known at once when any changes have taken place in the performance of the work and from that the causes of such changes. When one department or one man is turning out more work, the matter becomes known and can be investigated and perhaps the new method can be used in other departments and by other men to increase their efficiency. The chief usefulness of cost accounting is to measure the efficiency of work done. From the above can be inferred the importance of determining standard costs of education. What a lawn mower, a stationary engine, or a locomotive should cost is known. It is known what one should spend to construct a house of a certain kind, to keep a hen for a certain period, to raise a spring lamb; but no one knows how much should be spent to educate a child; it is not even known how much should be spent to give a child one year's schooling. A study of sufficient cities should enable one to determine what ought to be the cost of instructing a child in each kind of school. Such standards would enable cities to determine whether they are doing right by their youth; they would serve as a guide to them. Such standards would enable those inter- ested in education to test the efficiency of the educational per- formance of any city. That is, standard unit costs for education would serve as tests which, together with other tests, could be used by those within and by those without a school system to determine the efficiency of educational production. CHAPTER III PURPOSE OF THIS INVESTIGATION The original purpose of this study as stated before was to determine standard unit costs for public education. It is well at once to define these terms as they are used in this study. Education is used to include only that instruction and training which is provided in institutions existing for that stated purpose. By public education is meant that instruction and training which is obtained through the expenditure of funds voted by citizens of a municipality (together with contributions from other sources) and administered by duly authorized representatives of such citizens. By the cost of public education is meant all the expense in- curred in providing instruction and training by means of funds voted by the citizens of a municipality and contributed to the citizens of a municipality for that purpose. The term unit costs for public education is used to mean the total cost of public education as well as the costs of any part of it, divided by the total number of units of any one kind that determine the total cost of public education or any part of it. Thus, some of the kinds of units that determine such costs are schools, school rooms, subjects taught, pupils taught, districts, and city wards. The unit used in this discussion is "pupil in average daily attendance," because it is a physical constant that is easily and accurately ascertainable, having to all persons the same meaning. The word standard contains the idea of authority based upon numbers. Standard units are units that have authority because of the frequency of their occurrence. Unit costs of public edu- cation would be standard when such unit costs were practically identical for many cities. The purpose then in determining standard unit costs of pub- lic education is to provide the school administrator with certain tests which, with other tests, especially of pupils' abilities, will enable him to determine the efficiency of his own school system by comparing the costs per pupil in average daily attendance for public education in his own system with the costs in many school systems. 10 Purpose of this Investigation 11 The plural form of the word cost is used because to be worth while the study must reveal the standard unit costs, not only of the one great service public education, but also of the many distinct services that make up public education. That is, to be worth while, this study must determine not only the standard total unit cost for public education, i.e., for all schools, but also the standard unit cost for each kind of public education, i.e., for all elementary schools, for all high schools. Nor is this suffi- cient. For all schools and for each kind of school there should be determined the standard unit costs for each character of service rendered, i.e., administration, operation, etc. And finally, to be complete, there must be determined for all schools, for each kind of school; and for each character of expenditure for each kind of school and all schools, the standard unit cost of each object of expenditure, as of personal service, of supplies, etc. The purpose of this study given in detail was the following : To determine the standard cost for public education for each pupil in average daily attendance for each item in Table II distributed as indicated. TABLE II Items for which Unit Costs were sought from the Study of the School Expenses of Twenty Cities Total: Total cost Personal service Supplies Various services Administration : Total cost Personal service Supplies Various services Supervision: Total cost Personal service Supplies Various services Instruction: Total cost Personal service Supplies Various services Operation: Total cost Personal service Supplies Various services Maintenance: Total cost Personal service Supplies Various services All Schools Elementary Schools High Schools Vocational Schools Evening Schools CHAPTER IV ANNUAL FINANCIAL STATEMENTS OF SOME BOARDS OF EDUCATION In attempting to determine the unit costs of education there were obtained from twenty cities the fullest statements possible of the expenses for education for the last financial year of which records were available. The original forms of the statements were changed as far as necessary in order to have them arranged uniformly so as to facilitate comparison. There are given in Tables III to XI inclusive nine of these statements representing three that are regarded as the poorest, three as ordinary and three that are considered as the best of the twenty examined. The statements given here have been further modified to make them less unwieldy while in no way injuring their usefulness, by omitting the expenditures for certain elementary schools when expenditures as originally reported had been distributed to all schools and the data concerning two or three elementary schools were sufficiently descriptive of all. All data omitted here are on file in the Department of Educational Administration, Teachers College, Columbia University, New York City, where they may be examined by those desiring to do so. Tables III to V inclusive contain the three financial state- ments that are regarded as the poorest; Tables VI to VIII those that are considered fair or ordinary; and Tables IX to XI inclusive those that are considered the best of the twenty examined. TABLE III Annual Financial Statement op City F Teachers' Wages $55,711.58 High School Teachers. , 19,515 77 Repairs 17,148.36 Furniture, etc 1,028 29 Library 682.61 Contingent 15,311.58 Bonds and Interest 7,680.00 Total S117.078.19 13 Financial Statements of Boards of Education 13 TABLE IV Annual Financial Statement op City L Teachers and Superintendent J48.225.92 Repairs 780. 18 Fuel 4,103.34 Library 534.20 Compulsory Education 400.00 Night School 213.50 Medical Inspection 240.00 Contingent Expenses 6,194.68 Bonds due May 1, 1911 6.000 00 Interest May 1, 1911 720.00 Interest Due November 1, 1911 600.00 Total $68,011 .82 TABLE V Annual Financial Statement of City M Superintendent and Teachers $66,200.72 Pensions 664.00 Total $66,864.72 Janitors and Attendance Officers 5,251 .09 Clerk 200.00 Census 100.00 Interest on Bonds 7,378,27 Insurance 32.80 New Furniture 1.400 .00 Annual Instalment on Bonds 5,067.00 First National Bank 10,800.00 Repair of Buildings 952.22 Fuel 1,720.86 Books 2,326.20 Supplies 2,268.88 Apparatus and Reference Books 136.16 Contingent Cartage, Freight and Express 145.61 Tuning Piano 31 .00 Laundry 110.34 Printing and Advertising 303.85 Assessment Roll 75.00 Legal Services 155.00 Water Rent 146.32 Gas and Electricity 89.89 Postage 26.96 Telephone 180.41 Bill Posting 16.00 Rent of Hall— Annual Meeting 20.00 Sundry Supplies 1,409. 24 Expenses of Superintendent 198.91 Interest on Loan 102.44 Assessment and Taxes 216 .54 Washington Park School 20,460 . 60 Brookville School Addition 10.361.57 Total $138,547. 88 Grand Total $205,412.60 14 School Costs and School Accounting TABLE VI Annual Financial Statement op City V Total Geammar Schools Hioh School Night School Board of Education* Superintendent Supervisors Principals Teachers Text-books Stationery, etc Janitors Fuel and Light Library Teachers' Retirement Fund. . Water, Janitors' Supplies, etc. Repairs and Insurance Bonds Interest Total «, 3, 11, 22, 137, 6, 2, 13, 9 13 4, 13, 10, 7, 22 ,890.00 740.69 775.00 800,00 ,832.36 ,114.66 153.72 ,093.04 ,181.62 ,370.00 ,115.44 .886.82 .833.29 .000.00 ,611.50 $11,775,00 17,500.00 102,018.83 4,500.03 885.29 11,266.84 7,782.75 12,033.00 3,480.63 11,891.06 8,504.94 7,000.00 19,411.50 $5,300.00 33,108.53 1,614.63 1,039.33 1,826.20 1,398.87 1,337.00 634.81 1,995.76 2,328.35 3,200.00 $2,705.00 229.10 $283,398.14 $218,049.87 $53,783.48 $2,934.10 * Includes clerk, stenographer, attendance officer. TABLE VII Annual Financial Statement of City T Total High School School A School B School C $23.72 1,100.00 5.50 111.55 695.76 520.33 1,527.42 1,441.10 345.87 1,047.49 4,003.38 290.86 9.80 2.00 1,205.81 52,061.74 9,616.00 590.82 $69.26 35.19 165.00 229.24 265.00 19.23 $109.30 176.26 120.00 $99.65 245.83 227.50 $14.00 School Sites School Houses 78 73 168 54 Printing, Stationery and Postage. . . . Water Taxes 1.10 77.77 22.32 98.95 53.65 11.10 Totals $74,599.15 5904.18 $459.21 $651.85 $525.94 Financial Statements of Boards of Education 15 TABLE VIII Annual Financial Statement of City C Total High School School A School B School C School D Building Fund Sites $44,613.22 4,249.65 171.44 125.00 125,679.89 755.06 11,686.68 3,806.23 $43,013.22 63.65 45.44 125.00 25,526.50 23.83 1,711.59 767.41 $376.25 48.17 8,258.50 29.16 627.66 168.91 $86.47 2,882.50 7.20 728.00 61.64 $797.22 9,739.25 48.94 1,035.84 406.70 $141.32 Improvement of Teachers' Fund General Fund Fuel 8,262.91 1.80 Janitors and Labor.. Supplies and Repairs 634.98 207.58 Total 5191,087.17 $71,276.64 $9,508.65 $3,765.81 $12,027.95 $9,248.59 Superintendent Supervisor of Music . . . Supervisor of Drawing Truant Teacher Tuition Orphan Home . Gas and Electricity. . . 53,000.00 1,250.00 500.00 431.25 300.00 624.06 916.42 123.00 178.56 144.89 1,200.00 720.00 494.00 521.58 50.47 2,470.92 221.49 792.00 11.65 Board Printing High School Printing. . Ward School Printing . . Secretary's salary Attendance Officer. . . . Office and Miscellane- LlBRART AND BoOE Fund Apparatus Night School Fund Teachers' Wages. . . . Total $13,950.29 Grand Total $205,037.46 16 School Costs and School Accounting TABLE IX Annual Financial Statement op Citt A Total School A School B School C Hioh School Administra- tion $473.04 199.69 995.85 1,173.76 194.52 74.33 968.23 78.84 381.42 824.13 640.50 877.86 181.41 10.79 426.34 205.85 81.82 313.19 124.90 73.21 88.52 1,828.14 119.89 138.15 341.75 341.75 311.16 224.65 328.15 387.41 199.02 $21.14 8.08 2.75 si. oo 2.00 89.55 19.27 2.45 2.89 8.46 $2.50 66.46 36.21 3.00 2.89 12.97 3.08 6.52 8.05 21.91 $12.70 97.51 127.13 779.62 45.13 $459.34 2.70 Drawing Material Electric Light and 94.47 78.60 39.02 9.47 237.26 42.83 82.42 74.95 72.18 570.04 78.09 .10 188.75 205.85 320.82 5.10 6.82 3.59 17.90 .80 1.89 .14 219.29 13.80 7.55 528.49 378.65 Maps and Globes 134.81 4.95 .05 19 60 .32 1.50 9.32 237.59 2.04 .15 22.85 2.50 11.51 .53 4.00 21.71 14.40 2.60 .80 8.63 96.41 18.67 105.54 70.22 Busy Work 42.77 32.09 33.77 799.01 20.80 15.53 52.51 48.72 126.81 13.00 Ink 27.82 21.12 4.01 3.28 1.48 43.39 6.55 4.15 14.61 18.03 7.10 179.69 12.00 1.60 3.50 13.78 10.78 12.70 36.61 209.39 95 39 3.30 4.38 128 94 328 15 378.06 9 35 199 02 Total $12,608.27 $4,040.71 2,429.49 15,838.03 140,491.31 4,965.62 19,865.53 725.00 $126.02 $269.13 $370.42 $4,227.40 $3,885 15 $4,040 71 Employees and Helpers $816.50 5,322.29 41,021.17 612.00 2,600.00 1,563 40 $598.36 3,297.67 167.50 S648.22 4,534.58 30.00 1,650.00 $847.67 9,272.45 206.80 1,800.00 Regular Teachers Substitute Teachers. . . Superintendents and Supervising Princi- 547.71 1,378.87 2,700.00 725 00 Total $188,355.69 $5,244.13 777.72 650.11 92.93 5,474.59 686.29 37.17 $4,063.53 $93.37 10.88 $6,862.80 $311.57 8.32 $12,126.92 $310.21 28.48 $50,371.96 $964.92 282.10 $10,955.69 $48.85 Water 650 11 56.94 4.51 3,397.56 686 29 25.99 $12,962.94 $104.25 $376.83 $338.69 $1,277.52 $4,835.55 Grand Total $213,926.90 $4,293.80 $7,508.76 $12,836.03 $55,876.88 $19,676.39 Financial Statements of Boards of Education 17 TABLE X Annual Financial Statement op City E Total High School A School B School C Evening* School $115,101.88 5,916.27 717.47 963.50 339.41 89.78 2,536.90 645.50 604.32 319.16 386.88 2,625.30 423.76 276.25 6.69 14.40 41.80 40.90 2,392.24 $23,667.12 728.62 45.13 119.75 29.00 7.42 453.42 6.89 $8,769.38 569.57 67.08 86.75 29.00 8.90 210.33 88.82 42.77 27.94 28.75 307.88 30.75 14.50 .42 3.84 2.80 5.70 24.63 $6,835.28 409.42 62.95 64.25 21.00 12.76 188.81 55.21 44.05 11.83 2.70 238.90 $6,235.83 319.25 49.22 64.25 29.00 6.54 165.93 52.13 56.30 16.69 5.75 244.02 20.20 14.50 .56 2.59 5.00 1.70 24.95 $1,825.00 Fuel 1.46 Stationery Supplies . . . 98.90 284.93 29.05 53.21 10.50 Printing and Advertis- 18 75 (f) Pianos and Organs. Druggist's Supplies . . . 14.50 2.80 6.80 16.40 389.69 Miscellaneous Expenses 35.34 1.01 Total $133,442.41 $25,946.83 $10,319.81 $7,999.80 $7,314.41 $1,846.22 TABLE X— Continued Domestic Science Drawing Physical Training Music (*) Trdanct Enumer- ation Adminis- T&ATION AND General $912.87 $1,766.82 $800.00 $1,396.50 $196.60 $314.70 Fuel $39.41 6.20 369.97 15.37 66.44 2.96 14.42 7.00 612.42 Trinting and Advertising (t) Pianos and Organs, 16.55 253.25 .90 100.44 2.40 30.00 Miscellaneous Expenses. . 285.23 559.99 Total $1,223.81 $1,868.16 $832.40 $1,396.50 $196.60 $314.70 $6,541.42 (*) $112.00 for text-books in music are included under text-boots, (t) Includes $85 for purchasing pianos. 2 TABLE XI— Annual Financial Total HlOH School A High School B High School C Manual Training High School A School B School C Cooking Repairs to Property and Buildings . . . $3,565.62 967.58 2,702.92 656.22 244,991.98 25,004.67 2,974.71 8,590.16 365.72 10,472.91 1,297.58 541.05 209.82 271.74 10,476.32 150.24 617.70 5,724.10 865.67 781.47 $306.69 191.67 458.84 112.09 $19,786.50 $31,512.92 $10.42 $4.02 $68.18 $167.20 41.13 83.22 5,589.62 702.00 24.74 2,353.93 10.60 213.30 9.68 23.50 6.75 189.28 3.50 .55 129.53 20.69 $19.68 Repairs Furniture and 10.32 4,157.67 63.46 2,834.34 386.00 11.17 18.74 4.60 224.25 .24 208.35 2,792.30 480.00 22.57 14.06 8.00 110.50 696.51 4,304.00 310.35 738.32 55.12 1,457.50 547.04 54.00 24.92 4.10 School House Improve- Heat. .7 13.40 253.18 17.50 26.25 32.79 68.65 2.67 50.33 6.72 .60 51.32 23.46 86.44 723.18 62.35 3.64 .08 235.57 18.10 1,376.70 Stock — Furniture and 19.08 .58 6.00 241.40 57.80 1,215.37 Teachere' and Pupils' 1.41 2.81 12.05 115.97 7.69 Total (321,228.18 $8,685.32 $21,436.85 $33,628.50 $4,478.23 $3,866.58 $3,839.06 $9,569.22 $808 01 Laboratory Supplies 433.39 124.12 774.32 347.49 87.00 74.19 496.21 632.81 508.79 273.20 274.86 27.36 60.00 15.92 3,731.40 3,000.00 1,200.00 700.00 30.00 1,200.00 250.00 28.50 186.68 2,566.13 456.15 .57 558.09 1,520.19 94.51 527.91 75.00 716.43 5,523.75 61.99 13.79 415.85 102.27 82.17 1.40 380.00 82.17 1.40 380.00 351.22 33.67 394.32 347.49 87.00 74.19 2.36 30.70 Electrical Supplies . . . 401.68 360.76 12.38 109 74 274 86 Milk 27 36 15 92 Superintendent's Assistant Truant Offi- Evening Truant Offi- School House Me- Kindergarten Teach- Transportation of Offi- Commitment of Tru- Assistant Superinten- dent's Salary Graduation Expense. Special TeacherB' Sal- Text-books Sold Total $27,088.87 $8,685.32 $463.57 $1,290.25 $805.52 Grand Total.... $348,317.05 $8,685.32 $21,900.42 $34,918.75 $5,283.75 $3,866.58 $3,839.06 $9,569.22 $1,235.89 Statement op City W Ojfice Supply Room WORK- SHOP SUMMER Annex jRAMMAH Manual Training School W New Chat- ham Evening Drawing Evening Elemen- tary Evening Grammar Evening High General Account $25.00 (14.50 $55.94 $67.00 18.00 4.00 11.75 $1,027.75 $287.50 28.00 3.43 $69.95 $1,145.00 170.00 $1,911.50 195.00 $2,368.00 260.00 $1,715.00 328.00 .37 333.39 168.00 10.96 37.16 62 35 43.29 $49.52 23.21 .58 2.40 10.00 27.25 220.81 24.75 34.56 8.75 306.15 7.50 7.50 30 85 8.36 .08 10.67 2.90 3.65 245.00 1.95 .24 $ 118. 20 S60.ll $602.69 $143.65 $1,030.65 $569.98 $69.95 $1,322.50 $2,143.75 $2,873.56 $2,086.31 $445.67 65 16.31 485.85 2.00 8.00 231.13 148.03 3.80 .90 23.14 18.10 33.46 7.09 44.32 9.50 16.62 60.00 900.00 2,831.40 3,000. 00 1,200.00 700.00 30.00 1,200.00- 250.00 28.50 186.63 2,566.13 456.15 .57 558.09 1,520.19 94.51 527.91 76.00 716.43 5,523.75 61.99 13.79 415.85 102.27 $2,865.59 $1,478.78 $389.16 $3.80 $24.04 $51.56 $51.41 $27,088.87 (2,983.79 $1,538.89 $991.85 $143.65 $1,030.65 $569.98 $69.95 $1,326.30 $2,167.79 $2,925.1. ! $2,137.72 $348,317.05 CHAPTER V AMOUNTS SPENT BY TWENTY CITIES FOR THE EDUCATION OF EACH PUPIL IN AVERAGE DAILY ATTENDANCE Together with all the other data gathered there were obtained from each city figures showing the average daily attendance for all schools, for each class of schools, and for each school, in so far as such figures were available. There are given here the average daily attendance for all schools, for high schools, and for elementary schools in each of the twenty cities of which the financial statements have been printed. TABLE XII Average Daily Attendance on All Schools, Elementary Schools, and High Schools in Twenty Cities Cut Total Attendance High School Eleuentary Other Schools CityF 2,601 . 1 326.3 2,274.8 CityC 6,246 717 5,529 City J 2,275 237 2,038 CityN 6,102.7 588.4 5,514.3 CityL 1,322 382 940 CityR 1,048.6 177.9 870.7 CityT 2,296 277 2,019 •CityW 9,770 1,117 8,653 City A 6,194.8 826.9 5,367.9 CityD 2,559.4 531.5 2,027.9 CityG 3,005 552 2,453 City V 4,910 615 4,295 City U 2,255 330 1,925 City S 3,311 351 2,960 CityP 3,866 532 3,334 City M 2,202.4 193.1 2,009.7 CityB 2,856.9 486 2,370.9 CityE 4,134.8 371.5 3,763.3 CityK 8,156 837 7,319 CityH 11,547 916 10,523 (Trainings., 66 (Trade School, 42 20 Amounts Spent by Twenty Cities for Education 21 Table XIII gives the expenditure per pupil in average daily attendance for each of the items of expenditure contained in the financial statements of the twenty cities listed. The results were obtained by dividing the amount of each item by the total number of pupils in average daily attendance as given in Table XII. The unit used in measuring the cost of evening schools is the average daily attendance upon day schools — not a proper unit of measurement for that service. The average nightly attend- ance upon evening schools is the unit that should have been used. But the number of pupils in average nightly attendance was not obtainable from every city. Why it was not desired by the school superintendents is a mystery. Perhaps in New York State it was because the State Department of Education did not ask for such figures. The only proper unit of measurement common to all cities is pupil in average daily attendance. Therefore this unit was used. 22 School Costs and School Accounting B CO M CM CD C4 CO CM 3 W m 00 CO CO o o a o o o o 00 CO cm' &< CO CM CO ca co co CO P OO > O o CO O CO cc Q — - o 1 BJ CM •*** 00 (J O CO S5 o CO CM »-> CO O a> oo o CM 00 oo © & E o 9 | a & ft w o s n O c c '■5 W *c -a S o ffl -a U o ! I o If g a s 1 11 s % I J 1 o 3 o 1 =3 o .8 a 1 CD 1 I n 1 1 §■ CO ! i o 1 a *c o ■s CO i ! o § o I 1 2 Q. M Q § 1 •§ 1 o O *s3 CO i .2 "3 o •§ II o 2 1 1 -a s s 1 1 1 t T c 1 c E CO ■s "S 2 a ■g §• 1 < 1 a a .9 1 § M M OO m o to a en o o o CO O co O o ■* o o o O Ph eo CQ 00 P > o o CI «* T 1 co © co o o o fee «3 O O o o H PS o: >J co z cm' OS I— o o »-3 co o CM o CO o o fe a o o e « o a -c a 1 P. i 1 IB .6 e p. CO 5 & cc e a ft c & £ ! s I 9 t- "C 5 c a. 1 .j J b _c i c cc 1 fc c X K ■i 1 ? b _c pt "c c X cc -c i i s a "3 1 a) .a •S Ph -£ o Ph -o s b a o '*3 03 CQ ho I. I 5 i > «5 § .a 1 1 > 1 I Ph (3 1 iS) 1 CS O -a a a X Ml °3 1 I a O X '8 £ | C P- ' 24 School Costs and School Accounting B s CO ^ Ix w oc C- ■""' b »-< lO Pt oo r 5 A a a- e*- tc K CO or C o ~ > ■** 13 S c -S p g 1 1 C ss t£3 1 < •"• O A c* t— t r- ^ X & c CO U3 H « E- 2 3 n- o ■* CO *r i-: £ ir -* *- C c- o c & I" « -a •I g o e i e 1 i 1 E ■s 2 1 1 Z c I tic 2 c -I 2 O .9 E - a. 1 c 1 a. E- E a 1 a t 1 PC j 1 E J 8 CQ c c _c t K b c 1 ■a o o M CO D bp 1 c b 1 c c I 1 _ '* 1 E a. a 1 3 c cc 1 1 a •s I • 1 E-« ho £ § a i c E 1 1 c c I 1 E- i Amounts Spent by Twenty Cities for Education 25 a CD CO O CN M o C4 ■ew m N m CO a oo o 00 OO S to o CO © eu s © CQ CO C4 t=> © CO eo > i© CO o on on CI Q © CO -< 00 oo o E£ co o o o o 00 o o CO © 3 U3 H © CO Pi o i© co CO OO ►3 S3 o © »-» to oo o o o o PR 6 g g I* O g a 1 £1 c £ CQ 1 a E © •g c8 as H a" o Is o o I 1 ■a H § 1 5 •g "a as 1 a S 1 -a s H a -S a to M a W i o a <5 © ■s © CO >> o 2 o ■s d o ■43 I 6 1 w d oS & o •s § 1 1 o o o CO 1 o 1 o 1 1 o .1 .a pq s Id a a 3 CO § 1 O pq 1: 1; f; o . 1: CO • !i CJ P. §• CO i IS Q. §■ CQ "o o s CO CQ £ Or a &< 13 a as 1 = 5' li 26 School Costs and School Accounting a M o W 3 CO o o to »o o o ea S Ph 03 o CO o o P s > s s a s X o Q «! O ■* CO o CO o o (O «3 O O o o o CO CM o X n is o o o to o CO o o o o H « o o o 1-3 S= •-> O o o PR 6 I o a & fa O 8 CO O 1 P | * 4 4 § CO CO O co a ■< CM O o CD O CO O CO CM o I* to o O co O o o CM O O CO CM o CO o CM O E- «5 O es o o 1-3 55 t-9 OS CM o CO o co CO Ph a e i H A fe O to D S n O I Pi t ) a .E E 3 E3 H O 1 8 & a, 5 CQ >. -5 § CQ IS a .2 02 'S3 to -a 9 8 ■a CD j 4 i t o to w e 1 C) - a • n : Qj - o ; CD ' tf : 1; fl g o -*3 8 -2 ■a ►-a N o J3 eg h3 a 1 •1 4 o h3 a a =i era "E o i E 1 -a 1 c CG b 1 28 School Costs and School Accounting M w 00 s M r*. 3 CO CO w b- M CO m CO US CO 00 S QO o o CO Ph CO OO o en OS QQ to OS u > CO oo CO ■a •is C5 o r- o OS Q o CO I X s « < << co o o o> OO IS OS o o C3 ° Eh o o 7* CO H PS US co OS 1Q s J o co OS S5 CO CO CO Ha 1 I 1 « •s ■1 °* ID pi Amounts Spent by Twenty Cities for Education 29 m cc CO o M o o CO «5 lO o S H o o m s o S o o CB a o B4 •«*< ■* *# a CO CO S3 to £ co co o > CI o o o CO a ->! CO o O t£ CO TO OO CO O s co O o H >o CO OO B3 *— eo J 00 O S5 t-a co co OS © o uO CM O fe CO CM I o g n ° 1 a a C3 1 '3 P5 d ; & " n. ■ o ; £ : S| 22 ■a-g &rt rt T3 1 O C s a .a at d Ee ea 1 * ■ll t E : T3 • a ■ a • a> . ■3 : ■| ; a • &. • o ; it i 3 a a, a ■a I o o a rt C J. c 5 1 1 -a 3 s 3 CD I 1 t a § a .1 1 s "3 1 1 o "n o .fa 6 o "S rt j a c c "o T cu s a £ "o o M « 1 30 School Costs and School Accounting w c o o CO © o M eo CN H CO o CO o CO m »n CO © co o S oo o © Ph CD O en CQ -* •o OS GO CO P CO lO 1M > OS H3 o 2 eo eo cn CO CO CN CM 1 ft E- 5 o s o a 3 O .1 I c 3 .1 c e | 5 >< > c c cr »- a tr a - o • |i £ : fl • oj ■ •3 : n : 2-3 &§ L -d 5 CQ • 1: o ■ •u : cut3 g S3 go CQ .a p. & o .1 1 o Q. 1 o -a CD a & d 3 -a 5 a s & o 1 B 1 CO I 5 g ! o p. B CD 1 W o o ■3 GG k [ s : ® ; is . CD . 3 : o . °£ o C -a ft CQ 1 E bo "a 3 P cj S i i 1 1 CQ i a o 1 § J Amounts Spent by Twenty Cities for Education 31 w 00 cs CO oo tO M CM o eo CO cs o W cs cs CO M cs CS *o. S co o eo o CS cs CO Ph o •c* CQ co CO co o S= to o to CO CO © > to cs U3 o 00 cs o U3 CO S Q CO o © cs as CO <: CO cs o eo "* eo £ ^ o to © o O o CO lO CO Ei co CS o MS cs* eo tf CO o go W3 J o o CO is o CO CO eo Ha ■9 CO co O o eo CO cs eo fe o cs o MS >■ C 1 i a § CQ 6 s n O £ : « : § : 1 : 1 in ft 2 •a 1 £-§■ • 1- = d aoiaj > ewax j jo HMtmn^ — axxmHj sxkieinoq 3 1 |s + 1 «3 1 ISIS N0II*nH3S3Q > > > > > STomry SXINfl > AHlNVilft > > HHHHQ^ XHSKXH-VdaQ Ildiag > Hannn^j h:whq > aaffna^ Noiuaiaba-y; > > > H35Hfl^ H3i| > ishaiiseq jo ranx > > laaiiiaQ 40 xnioj > ttLTQ > > > > > > xwag aouio -^^M °1 o. CQ Board of Contract and Supply & Q. 0Q M aoaaog » cq i-1 3 o.g 55 CQ S g K CQ saidoo jo HaaKn^i C4 CO aiTHTJZg xhv sraa jli hdih^ hoj aaKoiuBiabXH saooo Supplies Books Paints etc. Janitors' Supplies 4 S •pa ^ CO Blanks eto. Janitors' Supp. Misc. Supp. e ; > 1 a c 1 j f ' 1 t 3 * c a X "a 5 Description of Documents of Expenditure 59 > > > > + SI + + OO CO 4- CO C4 CI > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > 1* O. a Bureau of Con- tract and Supply II a 1 » CQ 8-1 a CO ■*a*0 « *o ri 11 a) » 1-1 Sox ^ CQ "So « o g-a 5* a 1 fe OS -ioiao 8T BHvgsLNaiJJOQ xwag hdijuq • LVH M °X la aaAiaoau > hoioq ft o u 02 3 1VNI -OIHQ ST 3KYS SJJJaiMOQ > go, > > xeoo aax vmisg > NOLlIBinf3a>J 10 idiaoay; jo mvg > aaAiaoay; iJinorey > > > aanaaao J-Naowy > > > > aNvg; ho iHaowy > > > H3aHQ OHIDVT^ £0 StLVQ > > aaxvQ idisoajj > > ia aaNBig Miaosjj .2 £ > za aaAOHdjy & 3 CO CO HINOIIISiaO!^ JO aWV^ > .3 > aatraraQ hoisiaiq > > aaOH?HQ .LN£I ODOy > > DN2333HQ HOJ NMJ110Q > > lYNioiao to hotoq 2 i .•§ .-2 0) aauixaso .3 Teacher Prin. Business Mgr. Chairman Com. ■1 0, £ > .a i S 1 1 n ! i >4 a V 2 a 1 a i ! a d 3 as fa £ ft i o fiiraax > ( xa saooo > > -diHg jo iHais.iVdaH.j ox sy > > > tvnioihq iO SOIOQ -2 OJ 3 & 3 3 3 a) XSOQ dHiLYKLLSg > s'i'ng OKixNaBaKj jo sj.tq 3^ "a Last busi- ness day Last Fri. within 60 da. 8XNJJ00 -3y 40 XN3K3TlI3g 40 3XVQ "£ SXINfl l> Hsswajsj waxj 1 l> soiaj uw Q 1 l> loonag 40 hhv^ >l 1 aaoHTHQ as oj, omo^ l> 1 H3SHH JJ NOIXISI;lt:>T}£ >l > > > > l> is aasHOOK^ 3 P. 3 .4^ S ° > 3 .as CO ■a 5 Board of Contract and Supply Sec. 1 CO N01GN31X3 40 a vio x > tony > > > > > > san.id.ig > Nou-flHoeag > > > > > > aoiAHag > lxiiNvn^ > > > > > XKioumg 40 noix7hixs3q > > > > > aaaao i0 3i V Q > > > > > > > > > > > nxann^ Haaao > > > > > > > > > > xNawdrug 40 ax vg > > > iNaKdrng 40 axn oy; > > > tnvj aEva > aoxuraA > > > > > > > > > > > BHidOQ 40 aaaHa^ CN eo en n « CM w CO CO "* - i St t P. o I 1 m 1 1 s ■3 § S a 1 55 J9 -a 3 1 o 03 c 1 5; 66 School Costs and School Accounting O i— i H m m KOIXISOJSIQ o 1 CO H H010J3 1 HHVg SiMaLHOQ > nouiqnoo aoo£) m aaAiaoa-g > > HOTOQ 1 IS IB O 1 1 SH Vg RLMBJ-NOO ■s, 2 P V" 3 □a ■gog a . B > > HOIUflOdSIQ i! I Pi aj o g "11 4 s •3-S fc- o o o d *> •3.a ft O o a > 1 M B a ■si ■gj © sotoq | .5 n s o o 3 o 3 1 3 HJIVg SXHSXHOQ > > J1 > O o, o V > > > > NOlUSOdSIQ T3 E — 1 I E •a a> E 13 a o o tf 3 00 s 1 > ■s V CQ a 1 .9° 3 E j a 1 s 1 c ■S I ■i c ft 1 w C ' o s ■3 ■S g s J ,3 1 a l ■i a • "2 o i 1 Description of Documents of Expenditure 67 7. Have the order endorsed by some officer representing the school board. 8. Enter the number of the requisition for which the order is given. 9. Have the duplicate copy of the order printed on different colored paper from that of the original. 10. File the duplicate copy for use in checking the goods received. There is little change to be suggested in the data entered on an order. The variations in practice are shown in the illustrations. Gty of Lynn — School Department Purchase Order v " , «^miw i IQJ Pluae hiranb us wiib ibc good* named below, and tend bill i a DUPLICATE lor «n e to Secretary and AgtDL Original (White)— Sent to Seller Gty of Lynn — School Department ■usHATvat. Purchase Order JVo w — Record ol goods ordered by Supply Department. Duplicate (Blue) Gty of Lynn — School Department Purchase Order J{0.„ Addre&f^ Supply Drparumcat reeeijn or goods named below Return to Secretary and Agent Received in uinfaclorp candiiion by Triplicate (Yellow) To be Retained by the Supply Department Until Goods are Received Purchase Order in Use in Lynn, Mass. 68 Seoretary, School Department Ner/tonville,, Maw. Please send to ' School Costs and School Accounting Requtittwi N8 M _ ~J9 —forthe Department, the following goods t Quantity [THIS MUST BE EBBLICIT AND OiaTINGUISHIHO. S'kOU OELOW TO BE LETT IN CASE OP NOOKS. OIVB EXACT AND FULL TITLE AUTKON ANQ PUBLISHER, BLANK ON COFT BENT TO OTTTCE Requested Approved*, Purchase Order in Use in Newton, Mass. G. Payrolls Table XXIV shows that of the more than seventy-three entries provided on the payrolls used in the eighteen cities listed, only four items are entered by ten or more of them. These items are: 1. The name of the school. 2. The name of the month. 3. The name of the payee. 4. The amount due. There is no uniformity in the data required in the original document that describes the transactions between the school board and its employees whereby the board pays for personal services rendered it. A payroll should contain the following information: 1. The name of the payee. 2. The amount due the payee. 3. The time during which the payee rendered service. 4. The kind of service rendered. 5. The division of the school system that receives the service. Other data can of course be entered, of which examples are given in the illustrations. Description of Documents of Expenditure 69 FAY ROLL Board of Education POUGHKEEPSIE, ST. Y. .191 Regular Salary Salary for Montb Amount Face B. ! f O e 2. a. 0* i * P 1 g § ET CO o ■a E. "0 > cu O s c a Reverse Payroll in Use in Poughkeepsie, N. Y. 70 ainxusang to hhvn St > ft ooZ Co sis an d * 3ch ool A ccc unto nff > > ssoiiiaay > > SMOLLOaaKQ > > > > ! > > > > aXQJ,U.9 -ang hug xnqohv > any xwiiowy > > > > > > > > > > > > > > > > > > IHVTYg la^j > NOI8NMJ > > < iVQ aad AVJ > > aoiHtj > > mvavg athj.no ^ > > > > > > > iavivg iiHvax > > > > > > > aoNaeay jo Basil yq > 1 > > sxra^ aaotf > aowasay as lvcj savq ao aaawiifj > > > asaa^ > > XHDflYJ, bay > anij, > > > > fliva > HiNO^J NI BAVd -rooHog ao aaanjiji > ssaaji omj, > aai y j jo aw y $ > > > > > > > > > > > > > > > > > > aavaf ) jo aaann^ > > Hjjio fv *o a« v^ > > > > > > > > > > > > aaa^ j o anvtf > TOOHOg 40 BKT^ > > > > > > > > > > > > > > xs aauuasQ 1 QPh •3 £.§ 4 4 o & e o 1 •a .9 ce o i I 4* CD § O o M >$ a a 1 a 1 J a ! 55 o t I EH S I I s eg sr e C 1 1 o 1 Ph I 1 1 I « 1 H § 1 c Description of Documents of Expenditure 71 "2 I 1— ( H H ffl IS XHVH 1 1 1 1 1 1 1 1 1 1 >l 1 1 | soxhq io Hsana^ > > 1 1 > l> 9H0H0VKX lYIOZdg sr.T.n.T.T.T.qirnq ITIOT 1 > BHHHOV3J, Tviorag itxox 1 1 ! ! ! > BHSHOVKX sr.T.n.T.T.T.gqng qyiOJ, > 1 1 i > SHSHOYSX HTTaOSI^ TViOJ, > \ 1 1 1 1 > qoihsj X) "3 o s a o a •a a o a "3 o a "a o a aiTQ > asuaay 1 ■< 6|5 HOLLIBOj > > > HOLLTdOOOO > > > KHO J 1JI33BH > > HaH3.10.\ > aasoig p. s GO za asAOH^jy Is 3 GO > aTiox > > > > > TIlHQ 3HIJJ0 SaLVd > SHOLVNMg > > > > > > ilAYaiiiy > NOLL -VOMLLHSQ *0 aLTQ > > > saiva HXLtt. 'SOIAHSg OKI -Avaq ao oKiaaiNa 8H3H0 vax 'o sanT^ > ssavway; > > > 30HHQ 10 HS&HflN JO > > o a. » PS .1 a J a 5 ■ a 1 •s a V "53 -a C (0 t > a o o w 5 a 1 1 s "a ■§ c Pi B a s 6= a 55 T3 S =3 o 1 ^1 si 55 I 6 1 -a O 1 a. 1 p o Ah -a a 09 ! w p CO at 72 HNVg— MO 20EUI3 t M 00 I Cot •ts an d Sc fto ol Ac COl > ,'ng as axNoig £& aivj atraaauo HiVQ > aiTj aanaauQ > > aatjoig -HaiNHOQ SOaHQ > Haawa ^ hhhm o ,\ > > > asm any 0) la fa -a o O ia aaAOHdjy So Eh Chair- man Finance Com. as azuunsQ Supt. Chair- man Finance as -1 1 1 IVAOHddy JO 3J.VQ > iiaa v jo H£vq > aaouviio onji j > OITQ£ HSoaH r i aesadxg > iKnony > > > Haami^ soanQ > hhhkji]^ HsraHO > > tiohay j jo idiaoay; > aoaHQ JO isaAnaQ jo &lyq > idiaoajj jo axvQ > axio^; tioh -ivj jo Miaoaij > > aiYd > > > > > > aooHOg > > > > o & 1 5 i n c -S I | E ' 8 ■f -a C .S 1 ►J g ■a 2 1 s ai =3 V ■s £ 1 O « .1 H § S3. I "3 fa S oS SP bD § O ! o a. 1 § CM o I 1 S =3. & 1 o CQ 1 Description of Documents of Expenditure 73 D. Vouchers After goods have been received or services have been rendered the school system is under obligation to make payment of money for the same. The services or things purchased are described in a bill which is rendered to the school board. Before payment is made the school authorities must examine the bill to ascertain the validity of the charges in order that they may vouch for it and approve its payment. For this purpose bills are usually rendered or copied on a form supplied by the school board; on the reverse of the bill is a form to be filled out by the employees and representatives of the board vouching for the validity of the bill and the propriety of its payment, which form when filled may become an order on the proper officer to pay for the services and things supplied. The entries contained in the vouchers in use in ten cities are described in Table XXV. In the data entered in these docu- ments the majority of cities agree as to the important matters. Thus we find that most of them provide for making the following entries in the vouchers : 1. The date on which the statement is drawn up. 2. The name of the vendor. 3. The description of the services and things purchased. 4. The amount due on each item. 5. The total amount due. On the reverse side: 6. The voucher number. 7. The amount vouched for. 8. The class of services or things purchased. 9. The name of the vendor. 10. The endorsement of the proper officers. A voucher containing such entries would be satisfactory pro- vided it contained also the date of the purchase, the number of the order on which it was made and the name of the appropria- tion to which the expenditure is to be charged. Forms of vouchers in use are shown in the illustrations. 74 School Costs and School Accounting THE CITV OP YOINKERS DEPARTMENT OF EDUCATION. „iZU ORDER MUST BE ATTACHED HERETO NO. SCHOOL NOTICE.— The number of each order issued for this account must be inserted in the" Order Jfo." column above, and on the same line with its Item, and also the orders proper must accompany the bill, otherwise payment will not be made. % Ijrrrbg ffinHfii. That the merchandise, materials or articles enumerated in the above account have been received, and the ser- vices specified performed; that they were necessary for, and have been, or will be applied to the use of this Department, and I further certify, that no part of said account has been paid o y»n&*> fQf SignaA*. 7itle of office _ Face w» £ £ H Z 3 Z 1 1 i 9 z i i < u a a 5 J Z J > *.-* a OS y § Ji MS , . Ji < a. s 3.1 I 196 Jllfj 5S < 111 a * 4 _being duly sworn, says* READ THIS AFFIDAVIT State of New York, County of Westchester, City of Yonkers, ' 'Thatdeponent is duly authorized by claimant to make this affidavit and it fully acquainted with the facts herein stated, That- the labor or services, merchandise, materials or articles charged in the within account or claim in the amount therein specified have been actually performed, made or delivered FOR THE CITY OF YONKERS? THAT THE ITEMS AND SPECIFICATIONS THEREIN ARE CORRECT; THAT THE SUMS CHARGED THEREFOR ARE REASONABLE AND JUST; and that no set-off exists, nor payment has been made on account thereof or claim assigned to other parties except such as ate. included ot referred to in such account, and that claimant is not an employee of the City of Tankers, Subscribed and sworn to before me **»• „ _ ^_____________ day of ■ *Bratc if made by claimant. Sign your name very plainly and in full. 191. Signature of Person making the affidavit, Reverse Voucher in Use in Yonkers, N. Y. Description of Documents of Expenditure 75 g o « u g o o « B a m PS a 5 g I u g ■< Q B o 1 bsmoq jo uaana^ iimoooy > is aaHxaao > H2HHn_N Noiusianay > aSDHVHQ ON:"!^ > a00H3g > sxann^ hsoho > > > ■UAVaiijy > > HSdHQ 40 aj,YQ > iXIQ JO HKYNJ > > > > > > > > > Haana jsi Km i > g ivxox > > > > > > > > fe HDIHJ > > BIMH > j.uaony > > > > > > > > > niiNvaf) > a3H2ATI3Q HOHJi J, > JLH2ATISQ JO Mi VQ > N0IXdIH093Q > > > > > > > > > SSTHOHOJ JO XLTQ > > > > > xbsuiisq jo aovij > HOCUMA > > > > > > > > HXTQ > > > > > > > > ■3 s ! .3 m 2 i JS — 3 i ho z .2 p. I to 1 Oh 3 u g A o 1 CO E •i c t- 76 School Costs and School Accounting ai vj XMflOny > 1 1 BHOHH3 > ! aiaiw^ mvio > — 61 avajt 1V08I.J > nan v aoi Xdisosg jo ax vq > iiAvaijjy > imvhhy^ jo aiva > a a aasHoaNa — Com. Finance Com. Sec, Comr., Mayor, Clerk, Compt. o 1 •1 ~a -a o go § a o a o O . I.I s o£ «ai so . •Sua 2 « > > iNVBHYji ao naawn^i > > > xuaony > > > > nany jo sitq > > > aaoHYHQ omuj > > > > aaoavHQ J.JH1000 y > > asvHoanj jo kltq > > > H0ON3A. > > > > > > aasVHOaaj eaooy jo ot v^ > > > > > > HNvg jo anv^i > 3DHHO > 3wvg jo aitvjj > > axsna^ soxhq > > maony > > > > > > > Hxana^ aiHOno^ > > > > > > > Nouvoaag jo anjog > > > > > aauono^ s^aajiavaax > c S I i C 1 m =3 5 I ? t 1 a •5 s a 1 • ■i o s a* o CO 1 1 1 . CHAPTER XI DESCRIPTION AND USE OF VARIOUS LEDGERS Our next problem is this: How do these cities bring together the data contained in original documents recording transactions and relate them to resources in order to learn their financial condition? Expenditures are made from certain funds; how are these expenditures related to such funds so as to show their con- dition? These questions can be answered only by studying methods in use in certain chosen cities that are examples of the practice in others. In Amsterdam there was shown to the writer one book in which the accounts were kept. There were some thirteen columns, one for each of the following: Date, To Whom Paid, Number of Warrant, Amount, Teacher's Wages, High School, Repairs, Fur- niture, etc., Library, Contingent, Bonds and Interest, Regents, Coal. For each expenditure there were thus entered the date, the payee, the number of the warrant authorizing payment, the amount and the distribution of the amount to one or more of nine objects. This method accounts only for expenditures, does not distinguish between capital outlay and current expenditures, gives only some indefinite information concerning expenditures for kinds of schools, makes it impossible to learn the amount ex- pended for administration, supervision, etc., and does not show the amounts spent for personal service, supplies, and other ob- jects. Such accounting serves only to prove the faithfulness of the authorities charged with the expenditure of school funds. In Port Chester expenditures were entered in a day book and posted from there to a ledger, which had an account for each appropriation, as credit against such appropriation. Each ex- penditure entered, together with information concerning it, was charged to some object of expenditure or other subject con- cerning which information was desired. This of course is the basis of all accounting. Other cities differ from Port Chester only in the way in which this is done. As used, Port Chester's method of accounting gives little of the information desired. 77 78 School Costs and School Accounting Page One CITY OF NEWTON. MONTH Or Page Two CITY OF NEWTON. MONTH 'OF Page Three CITY OF NEWTON. MONTH OF HIHUmiH HI,. HILIlll lUuLJl — Page Four CITY OF NMWTOH. MONTH OP 19 Page Five CITY OF NBUfTON< Page Six Register' of Accounts Payable in Use in Newtonj Mass. Description of Various Ledgers 79 By having ledger accounts for each school this city would be able to provide very much of the information desired. The same is true of a majority of the cities visited and the accounting methods in use. They could be made efficient instruments in administration if the administrative officers felt a desire so to use them. Newton makes use of the sheets shown in the illustration. Here are listed all bills to be paid. The objects to which the expenditures may be charged are sixty-two in number, each heading a column, in addition to which there are a column for the total expended and three blank columns. The number of the bill, the name of the vendor and the amount are entered in their proper columns, from which the total expended is dis- tributed to the various objects. But even in Newton, where the superintendent of schools, Mr. Spaulding, has made more use of cost data in his work of administration than any school official met in the investigation, it is not possible to distinguish current expenditures from expenditures for capital outlay. And on these sheets on which it was stated that the "only record is made" there is no provision for entering expenditures for personal ser- vice for administration, supervision, instruction, and operation. Nor is there provision made for getting the amounts spent for supplies and other things used in supervision. Of all the cities visited Lynn had provided the accounting system best adapted to accomplish the purposes that school ac- counting should serve. On the loose leaf sheets headed "Con- trolling Record of accounts payable" there is entered the information as shown in the illustration. On the back of the E chool Department- - City of Lynn. Controlling Record of ACCOUNTS PAYABLE jj taken uitu atonunl ftr Ou month rndliU , ifiS .&• •— ^ 'nssr ***" ™ *™ nb " "-—-—"—-— riff V "—"" nar " u- L- — . — Page One Chargrd m Nlnwing apprnpriatinoai. Page Two Controlling Record of Accounts Payable in Use in Lynn, Mass. 80 School Costs and School Accounting following sheet, which, when bound is opposite the record of ac- counts payable, are columns headed by the titles of appropriations in which columns expenditures are entered and thereby charged to the proper appropriations. On the record of accounts payable there is a column in which are indicated for what division of the school organization the expenditure is made and the object for which the expenditure is made. This shows the division of the organization, for each of which there is in the ledger a separate sheet or group of sheets on which there is a column for each of the objects to which expenditures are charged. In the case of repairs and alterations, instead of a column there is provided for each school a sheet on which is given the desired information concerning each transaction. Gry of Lynn — School Department UttrlbuHn* eftttrm* thartvi U Page One Sh44t No ^___ City of Lynn — School Department. T— ^flf-^T— ¥T-^F— TffTT— 'W-'X— W'- ~^-WUiM\[\x\ AmV .jolt _1tir Page Two School Ledger Sheet in Use in Lynn, Mass. From this city there was obtained more accurate information than from any other, yet even here we cannot get true costs nor ac- curate expenditures for each kind of school — because expendi- tures for cooking are not distributed and evening schools do not receive their share of expenditures and because various expendi- tures for such objects as drawing supplies, graduation expense, and special teachers' salaries are not distributed; nor can there be obtained information concerning each character of expendi- ture or each object of expenditure. Description of Various Ledgers 81 49 Tj'oI BMlmsu. $ DEPARTMENT OF CONXINGENT PU N O __JilJLLllUiiL iJLuaEJiUiiiiiij UUlLliiR Page One EDUCATION 48 IWWIIJJIM UUIiPl^JlMIM Page Two Ledger in Use in Niagara Falls, N. Y. The above has had to do with the means used in bringing together data concerning transactions so as to show the condition of school funds that must meet the obligations incurred in such transactions. These transactions have all been those to which the school system is a party. There are other transactions that take place within a school system itself. Certain of these we have mentioned, such as the requisitioning for supplies. One division of the school organization asks another division of the same organization to furnish it with certain articles of supplies. The requisition blank endorsed corresponds with the purchasing order sent from the school organization to an outside party. In the former case, data concerning transactions were brought together to get information concerning the condition of funds of school money. Here data concerning transactions are brought together to learn the condition of funds of school supplies which have been accepted as the exact equivalent of certain amounts of school moneys. Thus another problem is to learn what ac- count is kept of school supplies. But three cities were found that kept a continuous record of supplies. These were Lynn, Montclair, and Schenectady. Many other cities take inventory once a year, while New Haven was 82 School Costs and School Accounting found to do so twice a year. Some cities apparently had no record of supplies once they were issued to the schools. In these cities the various divisions of the school organization receive supplies that were the equivalent of money and apparently no further questions are asked. Lynn, Montclair, and Schenectady have a continuous record of supplies on hand and of the divisions re- ceiving such supplies, to which divisions charges may be made for the supplies that they receive. Bh4Mt ffa. . _ - City of Lynn — School Department STOCK BOOK. SUPPLY DEFT. #*~./m*u Stock Book in Use in Lynn, Mass. Montclair keeps a stock record card of each article of supplies and the unit used in carrying on transactions in it. On the card are also spaces, one for the minimum quantity of stock permitted to be on hand, the other to indicate the maximum to be ordered. When the quantity on hand reaches the minimum, a purchasing order must be issued for the quantity indicated as the maximum. A similar record is kept of books used except that no minimum or maximum quantities are entered on the cards. KForaaV-ZSOJ-i;' TITLE AUTHOR _„„„ PUBLISHER - BOOK RECORD. RECEIPTS. DISBlHSEMFflm Date Km. Ealtisa PrlM DUei Vna Bate N«™. Ta Date Nu, T* Book Record Card in Use in Montclair, N. J. Lynn made use of a sheet like that shown in the illustration for each article of supplies. A card was also used for wood and another for coal for each school. These cards were open to in- spection by the janitors and were being used for the third year when the city was visited. It was stated that each year since their introduction the unit cost for fuel had decreased over that of the preceding year. The sheet and cards used by Lynn supply Description of Various Ledgers 83 STOCK ROOM RECORD Maximum Minimum- DAT! QUANTITY COST AUT. DATB WITHDRAWN BALANCE DATE W1THDHAWH HALaWCE Face Reverse (Lengthwise) Stock Room Record Card in Use in Schenectady, N. Y. SCHOOL care OCLIWEHED no. .». TON. «»■' OCUVERCO ""■ .... ,... •MOUNT Coal Record Card in Use in Lynn, Mass. BOOK ACCOUNT. To be 6!kd in duplicate ; one retained by the c by the teacher. T, vPiir ™r TK» . 25s. ™ .... — -— » .™- ££.. .,;;:.■■. ~ - f r ___ F | 1 1 Tfce .'itoiT list represents the books and tbe number of each with which rou are charged at tbebeginning of tbe year. Please examine, and it found correct place a check (V) in the "September'' column! if you do not ban as many a* art indicated io the "Charged" column, record the number So the "September'' column. At the end of the year repeat the process io tlir m Juoe" column. Io the column* "Ziomt^"8old,"-ctA, . make the record for the entire year. In tbe mat three columns record the condition ol your books at theeadofStaj. Booh Account in Use in Everett, Mass. the same information as those used by Montclair. The informa- tion contained on the card used by Schenectady is shown in the illustration. Each of these cities is able to tell at any time the value and quantity of supplies on hand in the storeroom and the quantity issued to any school or all schools. Lynn and Montclair are able to learn whether one school is using more than its share of goods. However, the schools are charged for 84 School Costs and School Accounting the goods issued to them, but not the division of the schools using the goods. Because of this defect it is not possible to learn the cost of supplies used in teaching any grade in the elementary school or any subject in the high school. We have found that the boards of education of all school sys- tems account currently for the funds entrusted to them; the boards of education of three cities account currently for the sup- Text-book Record Card Primary Grades _,. , T ate Y.TL. res. crtr.. "m" -bud'c trftu ™ «»« "1'.°' N..C-D Aesdpls rtblw G. CjAPdirkf c. All (he Yeu Ruund,Automn C* Cjrt.1 G. All (he Year Round, Winter C Cfftll C. All (he Tear Round, Spring . G» Cjrt. Ill , C All (he Year Round j Summer G» Andersen's Falrj Tiles, 1 C Era Ctax&re ISBHer A.0.C Arnold rdmct s.a Graded Literature, I i ItMi ftaldwln's)! A.BX Graded Literature* II M.M Daldwln^ II (VJLC Graded Literature, til M.M, DaldoirA III A.BC Grimm*. Fairy Tale* G., Baldwin's Fairy Tales and Fables AJbC llawhorrm 1 Glob* Carroll's A round (be World,! S.B. Hiaihome, ft ClotK Child Lifo In Man; Land* R.M. HawihoroA lit Globe Child Life I-rlmer Mac Iliavatna Para or H.M Child UO,l Man Child Ufr. n Mac, In Mftbtand. 1 •£doe, Ch.!d LUd III Mac. lalfyddsod.U Edoc Face nr«* m „„. "It™ hit <-..*», "I'm" >iib-> Jon*. I G, Ward's .Primer S. B. Jones, II G. Ward's 1 S, B. Jones III u. Ward's. II Ward's III S. B. S. B. Home Copy Booh, I S. B. B Mone Copy Book, 11 S. B. i Morse Copy Book, III. S,B. 3 Nature's Byways S..B. Niehol"* Arlihmeiic.il T. B. Normal First Music Reader 5. B. Scuddei's Fables and Folk Stories H. M. Stepping Stones, I S L B. Stepping Si ones, II S, B. Stepping StonM, III S. B. Stories ol Great Americans (or Liiile Ainerjcan* A.B.G. ■Stories of Great Men Educ. Sunbonnel Babies' Primer K.M. Tyrnefa Stories (or Young Children C. Reverse Text-book Record Card in Use in Maiden, Mass. Description of Various Ledgers 85 plies purchased by them; but not one city was found in which the board of education accounted currently for the property en- trusted to it and purchased by it. In no city was there found any ledger or other means by which were recorded and related all the transactions that took place between the school organization or any division of it and any of its property. The school board of each city received for its disbursement during the year certain funds, of the expenditure of which it kept accurate record. At the beginning of the year it likewise received for its administra- tion certain property. Of the value of that property at the be- ginning of the year it had no record; of the worth of the property at the end of the year it furnished no record. It rendered no full accounting of the decrease in value of the property due to depreciation and other causes; and of the increase in value of the property due to alterations and additional equipment it rendered no accounting; — though the value of the property en- trusted to each board of education was worth many times the appropriations of money entrusted to it. CHAPTER XII DESCRIPTION AND USE OF FINANCIAL STATEMENTS The last problem is to learn in what form periodical, preferably monthly, statements are rendered to enable the public, if it desires, and especially the legislative body, the board of educa- tion, to have such information as will give them a true and com- plete knowledge of the financial condition of the school system. For the board of education of Auburn there are rendered two monthly statements, a financial statement, and a schedule of expenditures. As shown in the illustration, in the monthly financial statement are given the receipts from various sources, under disbursements the expenditures for certain large appro- priation items, under balances the amounts on deposit in various banks and the amount of cash. A "Special Building Account" is reported upon in addition to the above. The disbursements under the large items of appropriations are further analyzed in a second statement as shown in the illustration. The financial statement makes possible the comparison of one month with another; but it does not permit comparison of one month with the corresponding month of a previous year nor does it show the total expended to date. The accounts listed in the second statement have the defects mentioned previously in our study of costs. The statement enables one to make a com- parison from month to month simply of expenditures for cer- tain objects; it gives no statement of expenditures in terms of services performed. The city of Beverly presents a statement that is more useful though peculiar in certain respects. Three columns make possi- ble the comparison of the expenditures for the period this year with the corresponding period of two previous years. The statement gives, in addition to expenditures and the total ex- pended, the amount of obligations contracted in the form of salaries to be paid, for maintenance, for bills on hand, and for fixed charges for the remainder of the year. The sum of the total amounts expended and contracted, deducted from the total of 86 Description of Financial Statements 87 BOARD OF EDUCATION. Monthly Financial Statement General Account. Receipts. Balance, Aug. f. City taxes, State Apportionments, Tuition, Interest, Miscellaneous, Total. Disbursemen ts. Deficit, Aug. h Salaries, Supplies and expenses, Equipments, Buildings and sites, Total Balances. Nat. Bank of Auburn, Cayuga Co. Nat. Bank. E. R. Fay & Sons, Wm. H. Seward & Co., Cash, Total. i Special Building Account. Receipts). 1 Total. f- Disbursements. Total [| L_ Balances. Nat. Bank of Auburn, Cayuga Co. Nat. Bank, E. R. Fay & Sons, Wm. H. Seward & Co. Cash, total -^™ ™/ Monthly Financial Statement in Use in Auburn, N. Y. 88 School Costs and School Accounting SCHEDULE ONE \ Salaries. Superintendent, Clerks, Officers. Teachers, Principals and Supervisors. Medical Inspectors, Janitors. Total. / Supplies and Expenses. Administration Supplies and Expenses. Janitor Supplies and Expenses. Miscellaneous School Supplies and Expenses. Manual Training Supplies and Expenses. Domestic Science Supplies and Expenses* Pupils' Free Supplies. Text Books for Indigent Pupils. Fuel. Lights, i PoWer. Water. Insurance. Printing. Lectures and Entertainments. Miscellaneous Expenses. Total. Equipments. Apparatus. Furniture and Furnishings. Pictures and Casts. Library. Totn!. j Buildings and Sites. Repairs and Improvements. New Sites. New Buildings. Total. / Monthly Financial Statement, Schedule One, in Use in Auburn, N. Y. amounts received and available, gives the working balance for the remainder of the year; which makes this statement of real help to the school authorities. But one wonders why expendi- tures except for salaries are considered as for maintenance. The term maintenance is usually used to mean something very much Description of Financial Statements different from "everything but salaries." The statement from Beverly is good as a presentation of the financial condition of the school system as regards its moneys. There is no statement giving an analysis of expenditures. CITY OF BEVERLY SCHOOL DEPARTMENT Expenditures— Comparisons— Balances DATED . 19 ADMINISTRATION SALARIES INSTRUCTORS' SALARIES JANITORS' SALARIES TOTAL SALARIES MAINTENANCE: BUILDINGS MAINTENANCE: SUPPLIES MAINTENANCE s MISCELLANEOUS TRANSPORTATION SUPPORT OF TRUANTS TOTAL MAINTENANCE TOTAL EXPENDED I / Salaries OBLIGATIONS 2 CONTRACTED ij Maintenance 3 l Bills on hand TOTAL EXPENDED AND CONTRACTED ( Salaries WORKING BALANCES I Maintenance A Total fixed charges for balance of year* Free for nse on Maintenance* "Buildings " *» " '* Maintenance; Supplies A • < *. ii u Maintenance: Miscellaneous •See Detail. Monthly Statement of Expenditures in Use in Beverly, Mass. Of the form and content of the financial statement of Little Falls we have no knowledge. Probably, as in Auburn, it is a simple statement of receipts, expenditures, and the balances to be expended. Little Falls does, however, distribute its expendi- tures each month in a "distribution book" in accordance with the form shown in the illustration which was taken from one of its pages. This distribution is defective as shown early in the 90 School Costs and School Accounting study; also it permits no quick comparison of month with month of the same or previous years nor does it show the total expended to date nor even the balance to be expended with comparisons of these amounts with those of previous years. This form provides for but the first step toward a proper statement of expenditures. CITY OF LITTLE FALLS, N. Y. Depaktment of Public Schools Expenditure for Each School in the Month of 191 . Designation op Account Gen- eral Expense High School Benton Hall Church Stheet Jeffer- son Street Li- BRARY Domes- tic Science Manual Train- ing Teachers Regular Substitute Music Drawing Physical Training.. Kindergarten Domestic Science . . Elocution Manual Training. . . Total Teachers Libraries Free Text-books School Apparatus Sites and Permanent Improve- ments Repairing School Houses. . . Insurance Fences, Sidewalks, etc Furniture Printing, Stationery and Office Exp's Fuel and Lighting Janitors and Janitors' Supplies Supplies Water Tax Bond and Interest Miscellaneous Superintendent Clerk Librarian Attendance Officers Other Officers Total Contingent Grand Total Monthly Statement of Expenditures in Use in Little Falls, N.Y. The monthly distribution of expenditures of Maiden is sub- ject to the same criticism as that of Auburn with the exception Description of Financial Statements 91 that Maiden does show the expenditures for each division of the school system. Yet, because a separate sheet is made out for each school, it is difficult to compare quickly the schools one with another. School 191 N— i— » M~T •UK* **■ mr j_ J* ■-*. fcpfe** OCMMT IWW 0— i. w sss. t Em I'M) Monthly Financial Statement in Use in Maiden, Mass. In Lynn, the statement of expenditures is given as shown in the illustration. It is a financial statement, simply comparing expenditures to date for the objects listed with the amounts estimated for the year giving the balances unexpended and making comparison with the same period of the preceding year. There is no statement of expenditures for the various divisions 92 School Costs and School Accounting of the school organization such as Lynn is able to give and such as would be most helpful to the school authorities. EXPENDITURES FOR NINE MONTHS ENDING OCTOBER 1, 1912 E 5™"™ D Expended Expended J*"*™ * J5™ 1 ™; toOct.1, to Oct. 1, ^TT™" Overdbawn TDREB FOB 1019 1011 TI0N UNEX- 1912 '"" 1VXl FENDED 1. Salary Pay Roll $13,381.67 $9,921.22 $10,697.84 $3,460.45 2. Day Teachers' Salaries 279,625.30 189,388.00 189,562.38 90,237.30 3. Janitors' Salaries 29,709.00 21,581.61 20,466.44 8,127.39 4. Evening Teachers' Salaries 8,850.00 3,714.00 3,752.00 5,136.00 5. Evening Janitors' Salaries 1,238.75 514.50 467.00 724.25 6. Pensions 900.00 675.00 300.00 225.00 7. Schoolhouse Repairs, Alterations, Rent, etc 11,350.00 7,351.78 12,627.45 3,998.22 8. Fuel 16,500.00 13,552.82 11,860.02 1,947.18 0. Printing 1,000.00 903.39 1,235.10 96.61 10. Text-books 5,000.00 5,689.27 8,284.86 $689.27 11. Reference Books 132.80 12. Teachers' and Pupils' Supplies 9,000.00 6,536.60 8,337.17 2,463.40 13. Janitors' Supplies 900.00 881.61 924.08 18.39 14. Horse and Wagon Expense 918.33 678.68 380.50 239.65 15. Express and Delivery 500.00 332.70 392.26 167.30 16. Washing Towels and Belts 440.00 256.92 296.64 183.08 17. Light and Power 2,700.00 2,280.90 1,759.60 419.10 18. Telephones 660.00 514.50 595.98 145.50 19. E. H. S. Laboratory Service 56 . 00 20. Graduation Expense 450.00 534.45 456.32 84.45 21. Commitment of Truants 2,600.00 1,763.28 1,268.50 836.72 22. Advertising 60.00 37.15 24.95 22.85 23. Transportation and Expense of Offi- cers 110.66 75.04 60.91 35.62 24. Transportation of Children 550 . 00 300 . 00 250 . 00 250 . 00 25. Committee Expense 17.00 5.00 10.45 12.00 26. School Census 685.50 685.50 27. Tuition 60.00 48.28 6.00 11.72 $386,206.21 $267,536.70 $274,205.25 $118,669.51 $773.72 Receipts to Oct. 1, 1912 $715.75 Receipts to Oct. 1, 1911 892.04 Monthly Statement of Expenditures, Lynn, Mass. The city of Newton gives a statement for the year to date of appropriations, amounts expended and unexpended for regular schools and vocational schools providing for comparison with the previous year. These are further analyzed as shown in the illustration. This statement, surpassing that of Beverly in show- ing for what expenditures have been made, does not have the great advantage of the Beverly statement in showing the obliga- tions contracted and the funds available. Description of Financial Statements 93 NEWTON SCHOOL COMMITTEE SALARIES Tcacber* Superintendent Secretary Clerks Truant Officer Janitors Total INCIDENTALS Boot. School Supplies Janitors' Supplies Repairs Furniture Printing Truancy Lighting Miscellaneous Total FUEL Wood. Coal Gas Total CONVEYANCE OF PUPILS EVENING SCHOOLS Salaries — Teachers Salaries — Janitors Fuel Incidental. Total VACATION SCHOOLS Salaries — Teschera Salaries *— Janitors Incidentals Total TECH. SCHOOL EQUIPMENT GRAND TOTAL VOCATIONAL Monthly Statement of Expenditures in Use in Newton, Mass. 94 School Costs and School Accounting REGULAR SCHOOLS The Chairman presented the following report of impropriations, expenditures and unespeuded balance* for the current fiscal year: ( ) Salaries. It*, APPROPRIATION EXPENDED UNEXPENDED Supplies and Incidental*. >9 Fuel, lit, , Conveyance of Pupils. 10 , Evening Schools, ' 19 Vacation Schools. 19 •> Technical High Equipment 19 Receipts from Tuition-. 19 Receipts from Dog Tax* 19 School Income. 19 ' . Appropriation. in . ~ Total. Il» Total, IS Monthly Statement of Expenditures for Regular Schools in Use in Newton, Mass. Description of Financial Statements 95 VOCATIONAL SCHOOLS The Chairman presented the following report of appropriations, expenditures and unexpended balances for the current fiscal year: ( ) DAY Salaries. 19 APPROPRIATION : EXPENDED UNEXPENDED Supplies and Incidentals. 19 Fuel. 19 EVENING 19 RECEIPTS FROM TUITION. Day 19 Evening 19 SCHOOL INCOME. Day ■ 9 • Evening 19 * STATE REIMBURSEMENT. Day 1? . Evening 19 GENERAL APPROPRIATION. Total, 19 « ToUt, 19 Monthly Statement of Expenditures for Vocational Schools in Use in Newton, Mass. 96 School Costs and School Accounting In Poughkeepsie Superintendent Shear, dissatisfied with the financial facts supplied to those in authority when he came to MEMORANDUM-SEPTEMBER 4, 1912 DlBBUnSE- APPROPRIATIONS MENTS BALANCE General Expense $5,378.09 $5,271.64 $106.45 Clerk 600.00 400.00 100.00 Carpenter 840.00 560.00 280.00 Furniture 600.00 149.00 351.00 Fuel and Light 4,700.00 4,843.28 000.00 -$143.28 Insurance 800.00 952.60 000.00 — 152.60 Janitors' Salaries 5,500.00 3,577.36 1,922.64 Night School 1,000.00 667.00 333.00 Printing 600.00 390.77 209.23 Repairs 6,500.00 3,000.58 3.499.42 Supplies 3,000.00 2,113.91 886.09 Superintendent 3,000.00 2,000.00 1,000.00 Text-books 3,000.00 2,519.11 480.89 Compulsory Education 1,200.00 644.35 555.65 Teachers' Salaries 71,000.00 40,931.85 30,068.15 Teachers' Ret. Fund 3,968.85 1,050.00 2,918.85 Playgrounds and V. S 700.00 389.91 310.09 School Nurse 700.00 390.00 310.00 UpperChurchSt 78,712.50 53,154.00 25,558.50 $191,599.44 $123,005.36 $68,889.96 -$295.88 Note. High School 340.75 Total Disbursements $123,346.11 Monthly Statement of Expenditures, Poughkeepsie, N. Y. DISBURSEMENTS BT SCHOOLS . of Ik. Cllr of Poockluwp.1*. N. V .. lor the a Supervisors Teachers Janitors At'nd'ce Officer School Nurse School Carpen- ter Total Salaries Gen'l Expense Clerks Furniture Fuel and Light Insurance Printing Repairs Supplies Text-books Teachers' Re- tirement Fund Play Grounds & Va't'n Schools Monthly Statement of Expenditures in Use in Poughkeepsie, N. Y. that city, determined to know what was being expended for each division of his system. The form shown in the illustration was introduced by him to gain this information. While it is possible Description of Financial Statements 97 to compare expenditures by schools as in Little Falls and other cities, yet as in those cities it is not possible to compare the ex- penditures for this month with the expenditures for any other period. The change in Poughkeepsie is an instance of the desire on the part of the administrative officer for financial data that will aid him in performing his function more efficiently than he could with financial data that show only the amounts received, expended, and on hand. From the statements studied we find that 1. No city demands periodically a complete statement of revenue and expense. 2. No city renders any statement of the condition of the properties entrusted to it. 3. But one city, Beverly, states the amount of obligations already incurred at the date of rendering the statement which enables the school authorities to know the amount available for other purposes. The preceding pages show the extent to which the inability of cities to furnish the data desired is due to the inadequate mechanism used by the school authorities in recording, treating and reporting financial facts. Helpful information can be re- corded and become useful only after the forms and methods for its collection and treatment have been provided and elabo- rated. This problem is considered in Part Three. PART III A SYSTEM OF SCHOOL ACCOUNTING RECOMMENDED CHAPTER XIII PURPOSES TO BE SERVED BY THE ACCOUNTING SYSTEM RECOMMENDED The following pages are given to the explanation of a system of accounting, the use of which shall enable school authorities to answer for themselves the questions that this investigation set out to answer. The methods used in this system include certain methods already described in the preceding pages, gathered in the visits to the cities listed, others obtained from investiga- tion of accounting as carried on in manufacturing concerns of different types, and from material obtained from the "Manual of Accounting and Business Procedure for the City of New York, " 1909, and the "Advance Sheets of Standard Departmental Forms for Accounting and Reporting" effective in Philadelphia on January 1, 1913. Every step taken in the system of accounting here described is to accomplish one or more of these three purposes: 1. To provide for each transaction an original document that will contain a complete history of the transaction from its begin- ning to its completion, including the fixing of personal responsi- bility for each step taken, and will serve as the best evidence obtainable to protect the city in any action that might be taken as a result of the transaction. 2. To make it possible for those in authority to account for funds appropriated for school purposes. 3. To furnish the administrative officers such information as will enable them to decide whether every service is performed at the lowest cost compatible with maximum efficiency. 98 Purposes to be Served by the Accounting System 99 If the reader finds in this system of accounting that which he believes is unnecessary or requires too much labor or for some other reason is not suitable, he must apply each of these tests. If the step under consideration does not meet any of these tests the reader's judgment is correct. Otherwise it is not. There is nothing recommended here that has not been found in principle in use in public accounting of funds or in industrial accounting of costs. Steps that seem to require the greatest expenditure of time have been found in industry to be necessary to the greatest efficiency, which must be based on complete knowledge. The system is such that it may be installed gradually or all at once. At first it may be desired to get costs by school build- ings or it may be desired to go further and keep accurate records for each individual room. However, as finally installed and used, the writer believes that costs should be recorded at least by grades in each elementary school and by subjects in each high school. The system described has been designed to give costs thus, i.e., by grades in elementary schools and by subjects in high schools. In a few school systems, especially those where the superin- tendent thinks that school finances are none of his affairs, the installation of such a system would mean an additional expendi- ture of $1800 for clerk and assistant. It is the confident belief of the writer, based on the knowledge of results in industry, that such accounting of school funds will save to a city many times more than is required for its operation. The forms to be used are the following: Forms Recommended Requisition for Supplies. Work Requisition. Purchase Order. Purchase Order Voucher. Payroll for Elementary Schools. Principal's Time Sheet. Payroll for Supervisors and Special Teachers. Time Sheets of Supervisors and Special Teachers. Expense Ledger Sheet for Each Grade or Subject. Expense Ledger Sheet for Each School. 100 School Costs and School Accounting Expense Ledger Sheet for General Administration. Property Ledger Sheet. Supply and Text-book Ledger Sheet. Supply Tag. Appropriation Ledger Sheet. General Balance Sheet. Monthly Statement of Supplies in Use. Monthly Property Statement. Monthly Statement of Expenditures. Monthly Distribution of Expense. Monthly Statement of Unit Costs for General Administration and for each School. Monthly Statement of Unit Costs for each Grade. CHAPTER XIV DESCRIPTION AND USE OF EXPENDITURE DOCUMENTS RECOMMENDED A. Requisitions Most of the transactions in a school system have their begin- ning in some grade in which children are being taught. It takes the form of a lack of some article of supplies, or arises from the failure of some part of the equipment or structure that needs repairing, or from the need for some special service. In a small school the teacher will walk to the home of a school trustee and will ask him to see that the article or service is supplied; or she will write him to that effect. She wastes her time in doing either. A standard form makes necessary the smallest amount of writing. A requisition blank is such a form used to state a request for supplies or services. The requisition blank here used is made out in triplicate. It contains the following infor- mation on the original copy: 1. The requisition number is entered by the secretary and serves to identify the requisition and to give it a place in the serial order of requisitions received. 2. The numbers of the room and grade designate what sub- division of the school organization needs the goods or services, enable the secretary to examine his records to learn whether the requisition should be granted, and enable him also to make the charge for the goods or services directly to the subdivision of the system receiving them. 3. Likewise the name of the school identifies the destination of the goods or services and later makes it possible to get the total cost of the same supplied to each school. 4. The date on or before which delivery is desired is given to enable the person who delivers the goods to do so at his con- venience, yet to insure their being on hand when desired. 5. The description given in the column headed "Description" identifies the goods or services for all persons having to do with 101 102 School Costs and School Accounting o«\UvA y\\ -Vtt. S<*T*i\*«*taE_ *^t\^Y«jj£w»— ^oWt.S* *^0 V 0*t^-*XvV<.T»A. OvorV.i,,. \*\ ■0"-£* *■'*©***•>% U.»Kh «»*w*tl OfL«n) t*i!« — v_^—_ ^^~— __^— . ^i- 1 N/ ^ A v\\ — ^«M^r ?Tv«\*V{»«\ \M Requisition for Text-books and Supplies Description of Expenditure Documents Recommended 103 the requisition. The three forms can be still further standard- ized by printing the names of the articles in their proper column. Such an arrangement would be most helpful at those stated times, as at the beginning of the year, when requisitions are made for many articles. The blank form here shown could then be used during the period when goods or services are desired only irregularly. 6. The amount given as the quantity in stock enables the principal and later the secretary to decide whether the request shall be granted. It enables the secretary also to check up the teacher's statement of amount on hand with the amount as shown by his own records. It should also result in the teacher's taking better care of the supplies furnished her. 7. The number requested must of course be given to show what quantity is desired. 8. In the fourth column the secretary will enter the quantity of each article that he orders the storekeeper to deliver to the person making the requisition. 9. In the next column the secretary will show, by a check opposite each article, that he has received the statement of the storekeeper containing the signature of the teacher showing that the goods have been received. 10. In the last column the secretary will also enter the cost of the quantity of each article delivered. 11. No requisition is honored unless it has the signature of the teacher desiring the goods. 12. The date shows when the requisition was originally made out. 13. The principal's signature shows his belief that the request should be granted. 14. The date shows the time when his approval was given. 15. The signature of the secretary is necessary to show that he has ordered the goods delivered as stated. 16. The date after the secretary's name shows at what time he gave his order for the goods to be delivered. 17. The date of delivery of goods is shown as taken from the statement of the storekeeper. 18. The second signature of the secretary shows his endorse- ment of the storekeeper's statement that the goods have been delivered. 104 School Costs and School Accounting 19. The secretary's memorandum shows that he has made the proper entries on the supply and text-book record sheets reserving the quantities requisitioned and making the proper deductions in the quantities available. 20. The secretary's memorandum with date shows that he has entered on the supply and text-book record sheets the quantities delivered and the quantities remaining in stock. 21. The secretary's memorandum with date shows that he has charged on the ledger sheet for the proper division the stock delivered to it. The duplicate and triplicate copies contain the following as on the original copy: 1. Requisition number. 2. Numbers of room and grade. 3. Name of school. 4. Desired date of delivery. 5. Description of articles. 6. Quantity on hand. 7. Quantity requested. 8. Quantity ordered delivered. 9. Signature of teacher with date. 10. Signature of principal with date. 11. Signature of secretary with date. 12. Check to show that goods have been received. The duplicate copy has in addition: 1. The signature of the teacher to show the goods have been received as checked. 2. The date on which the goods were received. 3. The signature of the person delivering the goods. 4. The date on which he delivered the goods. The triplicate, in addition to the eleven entries listed, not including the secretary's signature and date of same, also pro- vides for entering the date on which the goods were received in order that the principal may have it in his files. The procedure in the use of the blanks is as follows: The teacher, using two sheets of carbon paper, enters on the three copies the number of the grade, the name of the school, Description of Expenditure Documents Recommended 105 the latest date on which she wishes the goods delivered, the description of the articles desired, the quantity she has on hand, the quantity she desires, and signs her name with date showing when she makes out the requisition. The three copies are for- warded to the principal. The principal examines the requisition, and using two sheets of carbon signs the copies to show that he approves the requisition, giving the date of his approval. He keeps the triplicate copy on file. The original and duplicate copies are sent to the secretary, who should examine the requisi- tion to see whether the quantity on hand warrants the issue of the goods, whether the quantity on hand is what it should be according to the ledger sheet of the grade. If, after examination, he believes the goods or any part of them should be delivered, the secretary enters in the column "Ordered Delivered" the quantity of each article that he will allow. His signature with the date shows that he so orders the storekeeper. The use of a carbon sheet has entered the same information upon the duplicate copy. At this time the secretary will enter on the supply and text- book record card for each article in the column "Apportioned" the quantity of the article that he has ordered to be delivered, the date of his order, and the number of the requisition asking for the article. At the same time he will enter the same data in the column "Available" and the quantity obtained by sub- tracting the quantity just apportioned from the quantity previously available to get the quantity available for other requisitioners after the article is apportioned. This is done for each article on the requisition. The original copy of the requisition is then filed and the duplicate is sent to the storekeeper as an order to him to deliver the goods on or before the date given. The storekeeper takes from the storeroom the goods ordered, on the store's tag deducts the quantity to be issued, entering also the date, and delivers the goods to the room on or before the date given in the requisition. He has the teacher check the items to show they have been delivered. She also signs her name to the form and writes the date to show that the goods checked have been received on the date given. The one deliv- ering the goods also puts his signature on the sheet and the date of delivery. At this time the principal being notified of 106 School Costs and School Accounting o*\. or \:**t-»t «- -\.^i\* *.«.&■!, a.-r-^ \Vv«.\ \\yt ^Jtmrny w^'W w^wto , ., . „.«^G-f»A<_ _\T\ ^«V«o\ _______________ -\«l\ — V\\- 'Q^^ s _W. .\M_ ■^•fikJh^M*!**^ rt\ — Purchase Order Description of Expenditure Documents Recommended 111 B. Purchase Orders It is of course necessary for a board of education to make periodically many hundred purchases of various articles. The purchase order may be written throughout or the form may be standardized. Naturally the form has been standardized for most school systems. The form here used is made out in triplicate, the original being sent to the vendor, the duplicate being kept by the secretary and the triplicate being sent to the storekeeper. The original copy provides for the following entries : 1. The date on which the order is issued. 2. The serial number of the order entered by the secretary to aid in identifying it. 3. The name and address of the vendor. 4. A blank with no entry requests prepayment of transpor- tation, with "Do Not" inserted requests that transportation charges be not prepaid. 5. The designation of the means of transportation as by freight or express. 6. The quantity of goods desired. 7. The description of the goods ordered. 8. The signature of the secretary as the person transmitting the order. The same entries are made on the duplicate and triplicate forms by the use of carbon sheets. The duplicate provides also for the following entries: 9. The initials of the secretary with date showing that he has entered on the supply and text-book record cards the quan- tities ordered. 10. The initials of the secretary with date showing that he has checked the goods received as indicated by the storekeeper with the duplicate copy of the original order. 11. The initials of the secretary with date showing that he has made the proper entries on the supply and text-book record cards, adding the quantities received to the quantities in stock and checking the quantities ordered in the column so headed on the same cards. 112 School Costs and School Accounting 12. The initials of the secretary with date showing that he has compared the statement of the storekeeper as to quantities in stock with the quantities in stock as given on the supply and text-book record cards. 13. The initials of the secretary with date showing that he has written the vendor and notified the storekeeper of adjust- ments to be made in the shipment received. The triplicate copy provides for the following entries in addi- tion to the entries on the original copy: 9. The check of the storekeeper to show that each article received is as ordered; if not, the respect in which it is unsatis- factory. 10. The check of the storekeeper to show that each article received is as described in the invoice accompanying the ship- ment; if not, the respect in which they are unlike. 11. The quantity in stock as per the supply tag of each article of which there is a shipment. 12. The signature of the storekeeper with date showing that all goods have been received in satisfactory condition and as per invoice. 13. The signature of the secretary with date showing that all goods have been received in satisfactory condition and as per invoice. The original form is filled out by the secretary and is sent to the vendor together with the form on which the vendor is to render his bill (to be described later). The duplicate copy is filed temporarily in the office of the secretary. The triplicate copy is sent to the storekeeper to notify him of the goods to be delivered. At the same time the secretary, on the supply and text-book record card of each article ordered, will enter in the column headed " Ordered" the date of the order, the quantity, and the order number. On his file copy in the blank provided the secretary will show that he has made such entry by writing his initials and the date. Upon the receipt of the goods by the storekeeper he will examine them to see that they are satisfactory, that they are as ordered and as listed on the invoice. In the proper column all goods that are satisfactory and as ordered will be checked. If any articles are not satisfactory or do not fulfil the order, the storekeeper states the respect in which they are lacking. Description of Expenditure Documents Recommended 113 In the next column the storekeeper checks all articles that are in accordance with the statement on the invoice. Those respects in which the goods do not correspond with the invoice are like- wise stated. The storekeeper then enters on his supplies tag for each article, the date and quantity received and the total on hand. He will enter, in the proper column, on the triplicate for each article the quantity on hand, not of course including those that are unsatisfactory. The storekeeper then signs the copy, enters the date and returns the triplicate to the secretary. The secretary checks on the duplicate copy of the order all goods received that are satisfactory according to the storekeeper's certification, after which he enters his initials in the proper blank together with the date to show that he has done this. The secretary then enters on the supply and text-book record card for each article in the column "In Stock" the date, the order number and the quantity received and enters the sum of the last entry and the quantity previously on hand. The order number in the column headed "Ordered" on which the goods were received is checked to show the receipt of the same. The secretary, after obtaining for each article the quantity on hand, compares it with the quantity on hand as given by the store- keeper on the triplicate. He shows that this operation has been performed by entering on the duplicate his initials and the date in the blank headed "Goods in Stock Compared." Any adjustments that must be made are attended to by the secretary through correspondence with the vendor. The store- keeper is notified that such is the case by the receipt a second time of the triplicate, the secretary showing that he has done this by entering his initials and the date in the proper space on the duplicate. The receipt of the goods in satisfactory condition and as invoiced is shown by the check made by the storekeeper as described above for the original receipt of the goods. Both the storekeeper and secretary perform for these articles the same operations as for the goods originally received. The duplicate copy is then filed to compare with ihe bill rendered by the vendor. 114 School Costs and School Accounting C. Purchase Order Vouchers With the original purchase order there will be sent the form to be used by the vendor in rendering his bill. On its face this form contains the following entries: 1. The date on which the bill is rendered. 2. The name and address of the vendor to whom the board of education is debtor. 3. The number of the order on which goods were delivered. 4. The quantity of goods sold. 5. The description of the goods. 6. The price of the goods per unit. 7. The amount of the cost for each item. 8. The total amount due on the bill. .\M. T A>o. ^\.\\» ■», - 1 % f 1 \ p i 1 ti J / Poywtenf Voucher Description of Expenditure Documents Recommended 115 This bill when properly endorsed as shown on the reverse side, becomes a voucher for the propriety of paying the vendor for the services or things contained in it and is an order on the secretary to make such payment. D. Payrolls, Time Sheets, and Payroll Vouchers The payroll on which are entered the salaries and wages of regular employees is made out for each school by the principal. The payrolls for elementary schools contain on their face the following entries: 1. The name of the school. 2. The month for which the payroll is made out. 3. The signature of the principal. 4. The date on which the payroll is made out. 5. The number of the grade which each teacher instructs. 6. The name of the teacher entered by the principal. 7. The number of days each person has taught during the month. 8. The monthly salary of each teacher. 9. The amount to be deducted for teachers' retirement fund, absence or other reason. 10. The difference between the last two entries or the amount due each person for services rendered. 11. The signature of the teacher showing that she has received the amount due. 12. The total for teaching. 13. Similar entries for the principal and 14. For the janitor or janitors of the school. 15. The total amount paid for personal service in the school. On the reverse of the payroll is the voucher of the proper school authorities approving the bill for payment. With the payroll there will be submitted by the principal a copy of his time sheet for the month containing the following information: 1. The name of the month and the year for which the state- ment is rendered. 2. The signature of the principal making the statement. 3. The date on which the statement is made. 116 School Costs and School Accounting Va.vrCo\\\or^L\^.vrv < t-v\cx.r\^ ^sOtN.ooV'i Mi- ^rvtvo.^'A -VU — ^To\o\ 'XejM^vocsy^ ■lo.TlA.T- VuX. A^W Elementary School Payroll tV\o n\ \<-i« *^vcc\«. v>9«x>H 'vr\ 'boo^t.TYv.^vrv.'j ^tx,<^o. "rXooxtv if** \ a. 3 A S 4 iT. c r~-t z — > W 1 ^ [~— 1 1 — i 30 E Uci tojkVs^uXv, 1 H IE H 1 SI SB. IE c«\ £«K»wfe _..! 1 I 1 1 I 1 | 1 Elementary School Principal's Time Sheet Description of Expenditure Documents Recommended 117 4. The name of the school for which the statement is made. 5. The amount of time spent each day in administration. 6. The amount of time spent each day in supervision. 7. The amount of time spent each day in supervision in each room. 8. The total amount of time spent in supervision of each room. 9. The amount of time spent in supervision of each grade. 10. The amount of the principal's salary to be charged to each grade. The payrolls and time sheets to be used for high schools are the same as those for elementary schools, except that in place of the numbers of the grades being given there will be listed the subjects taught. The payroll for supervisors and special teachers follows the same plan as that for high school teachers. It is, however, made out by the secretary instead of principal. The time sheet shown in the illustration is to be used to get the data necessary to know the cost of supervision and special teaching for each division of the school system. The sheet provides for the following entries: 1. The month and year of which the following is a statement of service. 2. The name of the supervisor or special teacher whose the time sheet is. 3. The date on which it is completed. 4. For each day of school the name, abbreviated, of the school visited. 5. The number of each grade visited. 6. The number of minutes in hours and decimal parts of hours spent in each grade. 7. The total time spent in supervision, or special teaching each day. 8. The total time spent in supervision for the. month. On the reverse of the time sheet for the supervisors and special teachers is the summary by school and grade of the time spent in supervision or special teaching and the cost for the same. There is provision for the following entries: 1. The name of each school visited. 2. The time spent in supervision or special teaching in each grade in each school. 118 School Costs and School Accounting Yc\.«tA\v W-\ \ ox^ovn'&V «A .\y ^uy^rt'^'^TN or ^ y^U\^uu&v*or\.^ vi\^.qAv ^><-\\oo\ a.V\^_ ^t.TCkA.9- Face \Vo.vw.<. *V\.Ti\*.oj l \A.trtA crt %u*«n*U«v.T*r«aM&^uj&\«\% \i\^jx^^.toAs. oj»A%t&\„\ ToT«A 4™Aj.\ ^rUxfL WiiSL WAjlIX w t«v U«w t»&v u*. \koyv S u^'nu ^*OT«*3 \"V«l«l jam General Administration Sheet 17. The cost of other supplies for operation. 18. The cost of various services for operation. 19. The cost of personal service for maintenance of the operat- ing plant and equipment. 20. Other costs for the same. 21. The cost of personal service for maintenance of the school plant that is not for administering or operating purposes and that cannot be charged to any grade. 22. The cost of supplies for same. 23. Other costs for same. The sheet is used by the secretary by entering all charges against a school, giving the date, description if desired, the voucher number or requisition number, and entering the cost in the proper column or columns. Ledger sheets for other expenses will take the forms desired showing the characters and objects of expense so far as possible. Such a sheet is shown for general administration. 124 School Costs and School Accounting CQ £ -J ~~ « * 1 t? / 3 t_ 9 / o 1" | « J ^ 1 aJ , t 1 ► ., M J 4 4 . « i S { i* ? « 5 fZS ii s-i 1 u 1 i rf» -. I J / ** 1 tr ( T^J f- ~~i \ \ U> \ * '% — 7 M \ o (3 \ i* / i 1 * ( «* J \ Description of Ledgers Recommended 125 B. Property Ledger A third class of ledger accounts consists of those that show the value of the school property and the charges that are made against it. The property ledger sheet provides for the following entries: 1. The name of the school of which the sheet shows the record of property. 2. The date on which the account is opened on the sheet. 3. The date of the original construction of the building. 4. The description of the building, so far as such can be given on three lines. 5. The cost of land originally purchased for the school and of any additions. 6. The cost of the building as originally constructed and of all additions or other improvements to the building that increase its value. 7. The cost of the equipment originally placed in the build- ing and of any new equipment that increases the value of the equipment already in the school. 8. The date of the transaction. 9. The description of the transaction. 10. The number of years the building or any addition to it is estimated to be in use. 11. The number of years it is estimated the equipment pos- sessed and purchased is to be in use. 12. The amount that it is estimated that the value of the build- ing or any addition to it will decrease each year; obtained by dividing the cost by the number of years it is estimated the building or addition will be in use. 13. The amount that it is estimated the value of the equipment will decrease each year; obtained as above described. 14. The amount that it is estimated the value of the building or any additions will decrease during each month of use; ob- tained by dividing the yearly decrease in value by the number of months in use. 15. Likewise, the amount that it is estimated the value of the equipment will decrease during each month of use. 16. The amount of depreciation, obtained as described above, that is credited to the value of the building or any addition. 126 School Costs and School Accounting 17. The amount of depreciation, obtained as described above, that is credited to the value of the equipment. 18. The amount of decrease in value of the building due to other causes. 19. The amount of decrease in value of the equipment due to other causes. 20. The total amount of depreciation to be charged against the value of the building. 21. The total amount of depreciation to be charged against the value of the equipment. 22. A column each for administration, operation, and for each classroom in which is shown the division or divisions of the school in which the transactions take place. When a school building has been constructed, the secretary- learns the cost of the land, the cost of the building, the cost of the equipment and enters them as debits to the school. The cost of equipment for each division of the school building is then determined and is entered in the proper column as the detailed analysis of the investment for equipment. The secretary then determines the number of years it is estimated the building will be used. He calculates the amount of depreciation each year and the amount of depreciation each month on both building and equipment. At the end of each month he will credit to the building its depreciation for the month and to the equipment its depreciation for the same period. He will also credit to building and equipment any loss in value due to fire, accident, or other causes. The secretary will debit to buildings any change or addition that increases their value. Thus, an addition of two rooms is debited to the building; while redecorating the interior is charged to running expense and does not appear in this ledger. Suppose it is found that the furniture purchased for Room 9 is unsatis- factory and furniture is purchased to replace it. From the sheet giving the divisions it is learned that the furniture in Room 9 cost $1500.00, that it was expected to last ten years, that $150.00 was credited against it each year, and that therefore it is not now carried as an asset. So the cost of the new furniture is debited to the school and is extended to the column under Room 9. Room 4 had new furniture five years ago that was expected to last ten years, that cost $1600.00, of which $160.00 was credited Description of Ledgers Recommended 127 to the school each year. After five years it was carried as an asset of $800.00. The furniture was found unsatisfactory and had to be replaced by furniture costing $1200.00. This furniture took the place of furniture that had not served its period of usefulness. The latter on the books was still worth $800.00, but was replaced by the former worth $1200.00. The increase in the permanent value of the school is the difference, $400.00; the remainder is charged to maintenance. C. Supply anb Text-Book Ledger The supply and text-book ledger sheet provides for the fol- lowing entries: 1. The name of the article or book. 2. A short description of the article or the name of the author of the book. 3. The quantity to be ordered when the quantity available equals or falls below the minimum. 4. The smallest quantity allowed to be available; when the quantity available equals or falls below the minimum the maxi- mum quantity must be ordered. 5. The cost per unit of the article or book. 6. The date on which an order for articles or books is issued. 7. The number of the purchase order. 8. The quantity of goods ordered. 9. The checking of orders received. 10. The date on which goods are delivered. 11. The number of the requisition on which goods are delivered. 12. The quantity of goods delivered from stock. 13. The date when quantity of goods stated is received in stock. 14. The quantity of goods received in stock. 15. The date on which goods are reserved. 16. The number of the requisition on which goods are reserved. 17. The quantity of goods reserved for delivery but not de- livered. 18. The date on which the quantity stated was made available. 19. The quantity of goods available, i.e., not reserved or delivered. 128 School Costs and School Accounting When the secretary orders any supplies or books to be sent to the storeroom, he enters on the record the date of the order, the quantity ordered and the number of the order. When he receives word from the storekeeper that the goods have been received, on the record for each article ordered he checks the proper order and enters in the column "In Stock" the number received to- gether with the date. He adds the quantity in stock to the quantity previously in stock to get the number in stock after receipt of the last shipment. He also enters in the column headed "Available" the date of receipt of the article and the quantity, adding the latter to the quantity previously available to get the quantity available after receipt of shipment. Upon receipt of a requisition, if it is to be granted the secretary enters the quantity, Supply and Text-book Record Sheet the date and the number of the requisition in the column "Re- served for Delivery" to show that the quantity has been assigned to some division. Thesame quantity is enteredinthe "Available" column together with the date and is subtracted in order that the goods may not be delivered to some other division in case they are not at once delivered to the first. When the goods are delivered to the division the quantity so issued is entered in the column. "Delivered from Stock" together with the date of delivery and the number of the requisition. At the same time the quantity issued is entered in the column "In Stock" and is subtracted from the quantity previously in stock to get the quantity in stock at this date, which also is entered in this column. This record is of greatest use because it is a perpetual inventory of goods in the storeroom. Also reference to it will show at a glance the quantity of goods available for use, the quantity of goods actually in stock in the storeroom and the quantity ordered. The record can be balanced at any time by adding the quantity on hand to the total of the quantities issued, which result should equal the total of the quantities ordered. Likewise the total Description of Ledgers Recommended 129 of the quantities reserved added to the quantity available should equal the total of the quantities ordered. No leaks in goods can take place in the storeroom without being detected by the secre- tary because of the storekeeper's statement with each issue of the quantity on hand which is compared with the quantity on hand as shown in the ledger. D. Supply and Text-book Tag The storekeeper makes out for each article kept in stored a supply tag fastened near the articles in store. The tag provides for the following entries: 1. The name of the article. 2. The date on which the article is delivered. 3. The number of the requisition on which the article is delivered. 4. The quantity delivered. 5. The quantity in stock. Supply and Text-book Tag When the storekeeper receives from the secretary a requisition endorsed ordering him to deliver the goods as stated and takes the same from stores, for each article he enters on the tag the date of the delivery, the number of the requisition, the quantity delivered and the quantity in stock after deducting the quantity delivered. The storekeeper then enters on the requisition his initials and the date showing that he has made the entry, and gives the quantity of each article on hand after the delivery. By this means the secretary is able to check his records of deliv- eries and quantity in stock. When goods are received in the 130 School Costs and School Accounting storeroom the storekeeper enters the date, the number of the order under requisition number, and the quantity in the column "In Stock" and enters the total in stock after the receipt of the goods. QjpTTtfyrto^Uvx Vv*^^*-r tWttf^Uft TKSSS |P«vat | c»^|BJ«»«.||D«.\t. I Bnai^w, tiSZSOX. |o«.^ &"*** ^°^iL Appropriation Ledger Sheet E. Appropriation Ledger The appropriation ledger sheets provide for the following entries: 1. The title of the appropriation. 2. The date on which the account on the sheet was opened. 3. The date of the transaction with the appropriation. 4. The description of the transaction in briefest form possible. 5. The numbers of the vouchers for credits to the appropriation. 6. The amount received on the appropriation. 7. The amounts credited to the appropriation. 8. The balance of the appropriation so arranged that it may be entered after each transaction. The same form may be used for accounts receivable. From the ledger can be obtained at any time the amount on hand in any appropriation and the total balance of all appropriations. CHAPTER XVI DESCRIPTION AND USE OF FINANCIAL STATEMENTS The worth of accounting is determined very largely by the use made of it to obtain data necessary to present periodically statements that picture clearly, accurately, comparatively, and in sufficient detail the present worth of the school plant, the expense incurred, the expenditures that have been made and the services that have been purchased. This is accomplished here by the use of four monthly statements, the general balance sheet, the statement of expenditures, the statement of expense, and the statement of unit costs. A. General Balance Sheet The balance sheet gives the total of all assets and of all lia- bilities, with the balance of assets over liabilities. The assets are classed as available and non-available, i.e., assets that are in such form that they may be used for the running expenses of the school system, and those that may not be used for such purpose. There are two classes of available assets, appropria- tions made by the municipality and accounts receivable, or money receivable from other sources such as the state, special taxes, and charges for tuition. Assets not available are property of the school system including land, buildings and equipment, funds set aside for more land, buildings and equipment, and sup- plies that are in the storeroom and in use in the schools. The liabilities are classed as current, i.e., amounts owed by the school system for the running of the schools, and special, i.e., amounts owed by the school system for various special purposes. The current liabilities are taken from the audited vouchers showing the amount owed on each appropriation. Under special liabilities are listed all amounts owed that are not for the running expenses of the schools. These include the amounts of school bonds outstanding, interest and the like. All of the above information is given not only for the present date but also for the month preceding and for the same date last year. 131 132 School Costs and School Accounting From this sheet it can be learned at a glance what the school system is worth at the date given, of what the assets of the system consist, how the assets of the school system vary with different periods. It should also make necessary questions con- cerning reasons for changes in the amounts of assets and liabili- ties for different periods. The balances of the various appropriations are obtained from the appropriation ledger, where will also be entered the accounts ^oXoocvra. ^V**A ^oy Oft^ol -VN- .111- "Pco^iAvj * d' o > Os *■ / ( S /\ o 1 ** 1 1 ° \ 1 ^ *> I f ^ % \ 1 u P \ t* 55 Si Si Description of Financial Statements 135 poses; a much more useful statement than simply that which shows receipts, expenditures, and balances. The statement also makes possible comparisons with the preceding year, great varia- tions from which will always demand explanations. All the information contained in the statement will be obtained from the appropriation ledger, except the charges fixed and con- tracted for during the remainder of the year. C. Monthly Property Statement The monthly property statement gives for each month the amount of the value of the property used for educational pur- poses. It provides for the following entries : 1. The name of the month for which it is a statement. 2. The signature of the secretary with date. 3. The name of the piece of property. 4. The value of the land. 5. The value of the buildings. 6. The value of the equipment. 7. The value of the books in its possession. 8. The value of the supplies in its possession. 9. The total value of all the assets of the piece of property under consideration. This statement is made out monthly by the secretary who enters from the property ledger sheet of each school or other piece of property the present value of the land, buildings and equipment after the proper deductions have been made for de- preciation and other charges. The present value of the books and supplies in the school is obtained from the monthly state- ment of supplies and text-books in the possession of the school as made out by the principal. This statement of supplies and text-books in use is rendered to make it possible to know periodically the value of the assets of the school system that are in the schools and offices, not yet consumed, still of value to the city. The statement provides for the following entries : 1. The name of the school from which the report comes. 2. The name of the principal of the school. 136 School Costs and School Accounting V»VNUf*X ^^MWV GuroAn Statement of Supplies and Text-books in Use 3. The designation of the room for which report is made. 4. The name of the grade or subject if the report is made by a teacher. 5. The name of the person making the report. 6. The date on which the report is rendered. 7. The names of the articles reported. 8. The number of each title of text-books that are thrown aside during the month. 9. The number of each title of text-books on hand at the end of the month. 10. The quantity of each article of supplies on hand at the end of the month. 11. The cost of each number of text-books on hand. 12. The cost of each quantity of supplies on hand. 13. The initials of the secretary with date showing that he has determined the cost of text-books and supplies consumed and used during the month. Description of Financial Statements 137 Just as far as possible the articles listed should be standardized so that the list may be printed as a part of the form. Three forms could be made, one for teachers' and pupils' text-books and supplies, another for principal's or administration supplies and a third for janitors' or operation supplies. The persons making the reports would then enter only the articles not listed together with the quantities asked for concerning all items. The report is made at the end of each month. The person reporting enters the name of the school, the desig- nation of the room, the name of the subject or the number of the grade where possible, his or her own name and the date of the report. For each article in the room or other division designated there is listed in the proper column the quantity on hand at the date of the report. The statement is turned over to the principal who by his signature shows his endorsement of it. The principal sends all the statements from the school to the secretary. Upon receipt of the statements the secretary will enter upon each of them the cost of the quantity on hand of each text- book and article of supplies, and will total the same for the whole statement. He will compare the statements for each division as to text-books on hand with the records in the ledger to learn if the cost of books on hand plus the cost of those used up during the month equals the amount given in the ledger for the grade. The secretary will then enter on the monthly expense statement, as the cost of text-books for the grade, three per cent of the value of the books on hand at the beginning of the month as shown on the ledger sheets. In the total given on the monthly property statement he will enter as an asset fifty per cent of the cost of the books. The secretary will also subtract the cost of the sup- plies on hand at the end of the month from the sum of the costs of the supplies on hand at the beginning of the month and issued to the division during the month, and enter the difference on the monthly expense sheet as the cost of supplies for the division during the month. The cost of the supplies on hand at the end of the month is listed with the assets of the schools on the monthly property statement. The rates three per cent and fifty per cent used in determining the cost and value of text-books are based upon the opinion that the usefulness of such articles continues between three and four 138 School Costs and School Accounting years and that at any given time the average value of all text- books in use is one half the original value. If text-books can be used for three years before being cast aside, their value decreases one third yearly; if they are used ten months in the year their value decreases each month one thirtieth. The percentage here used allows an additional third of a year for books to last, making the rate of monthly decrease in value three per cent of the original cost. The choice of rate is of course arbitrary. Yet by its use there is charged to each division using the school system a certain loss in value of text- books, one of the system's assets, that is as just a rate as can be used unless the per cent of loss is determined scientifically as it has not yet been, but should be. Likewise the use of fifty per cent of the original cost as the amount of the present value of text-books in use is the result of an arbitrary decision that the value of books varies normally from zero in the case of books just thrown aside to one hundred per cent of the original cost as the value of books just purchased. Neither supposition is correct because books thrown aside are still of some small value and books just purchased cannot be sold for the original price. However, the use of the rate does make possible the inclusion of text-books as an asset of the school system and is as just as any rate that can be used unless the monthly and yearly rate of loss of value is determined scientifically. D. Distribution of Expense Sheet But for purposes of efficiency in education and school admin- istration the two following statements are most useful. By these the school administrator is able to learn facts concerning the work of his school that he could get in no other way. From their study he is able to learn where the leaks are in the work of his school and to repair them so that he gets the maximum of service out of his resources. By the statements a superin- tendent is able to learn not only what janitor is wasting fuel, what teacher is wasting supplies, but what principal is wasting his service, what supervisor is wasting her service. The superin- tendent can detect what grade is receiving more or less than its share of instruction and of supervision by principal and by supervisor. The statements are two in number, the first a Description of Financial Statements 139 statement of expense for each school and grade, the second a statement of expense for each pupil in average daily attendance in each school and grade. To be worth while the statements must be complete and accurate, i.e., to each school must be charged all the expenses incurred within it and because of it. Likewise for each grade there must be charged to it all expenses incurred within and because of it. This means that there must be charged to each division of the school system all the expense incurred that is chargeable directly to it and in addition a pro- portion of all indirect expense that is as nearly accurate as it is possible to be. In order that these ends may be obtained there is explained here a method by which all the charges direct and indirect may be made to the proper divisions so that a true measurement of costs is obtained. On Sheet 1 for general administration and on sheets for each school similar to Sheet 2 there are entered all the direct charges that may be obtained from the expense ledger. Thus for general administration items 1 and 5 will be entered from the general administration ledger sheet. Items 1 through 5, and 7 through 21 for each school will be obtained from the school ledger sheets. .Likewise items 33 through 42 for the grades will be obtained from the grade ledger sheets. In all cases the cost of supplies is obtained by subtracting from the sum of the costs of the sup- plies on hand at the beginning of the month plus the cost of sup- plies received during the month, the cost of the supplies on hand at the end of the month, plus three per cent of the value of the text-books on hand in the division at the beginning of the month. These steps and the following steps are all explained on the expense distribution sheet. After all the direct expenses have been entered and totalled there must be made a proper dis- tribution of indirect expense. No exact method of charging to each division of a building its exact share of operating expense is known. $1,000.00 may be spent for fuel but just how much of that was used in heating Room 8 last month and this month is not known. Exactly how much it costs to clean Room 8 each day cannot be known because there is no time clock at the entrance to the room where the janitor can register the time of his beginning and ending work, nor is there any one to issue to him the necessary supplies when he enters and take what is left when he comes out, to get the 140 School Costs and School Accounting is a ft • 9 SB ea £ S 3 at S ii in 8 1. 1 .2 .5 a. -a O > S ■s S- S g s « 1 S 5so| o ^^o a ■S a 5 a « s 111 JI a. » p. M 1 •as s | E g - -8 g I i B £ a ** Sf : ■SIS K a 8 "SB ifl 3* Z 3 I |1 I M 2^ «-fi ' Z 2 & .! ill* 1 | Is ' --S -II 6| s S • gg la E § 53 ! is! 9-8 i-sa §1 ■Jail Jill j|J1 ■SS o 8 =5 5 ■O rt CJ — to «, S 'S i I ■> s« ¥ li: i II L.-g g^ 2 „ o — u II" 3 •58 !IU 11 & •I „ -a 2 4 ! Ill www las s 3 to 5" •S-E ?£ 2§ ' o a. a" -a i J 'S *a2 E>> Sg -J "2"° si ' mil ■as. fg P H •2-° ='3 SS ■sl i j * S.-S 1 I ■3= c ' S3 ? E a, o 5 o a 5 o 2; ™o « « S S5 ' 1 II La a = 3-1 Sis s •S i I >.2 S — it** ill! 5 ww 11 IS I J I II a F. o ■i * I* * g& S- s r8 3» ^c» i. 2 i- ■3* |* i§ I O Q W W i eo ° « S« « « £ S" ll §2 J-o , s j -if S S la 1=^1 ai ^e «& lllill. If S= S..2 "5 S"* °S : St, -3 j«g •'jf*j o 33 ~3 « E •x- 3 55 ■** • — «d f S «e 3 S5 §5 3-tf t i-K v >* is . £ .2-2 -gJ» "O t QJBJ -* e» « s 1 c I\ 3 1 -sh a- P p u m c 1 S 2 A s > u a 5 a 7 it h 11 OQ J o U5 X V l* > a o .-. J 3 l! ~ X 3 to n a O c ooooooaa>a>.£2 - - = r _ - - - _ ■- -_. .- 2 ~ a > C SB H O K o o c a < C is ft a < Q | f- O e> S * z w ■< D. - * < o fc 8 .2 g g o . > > u. > a g « §■ *" to '«. | » | g J 3 £ lis a S ■= -S co •*■ E",p* w > E-*, c s "3 s C ej "i §, < °| £ (3 g w-g & »§ So ^0 ■i -il- g all le^i^ 3 ! p. en > f-" M G. <» >- t^ a "3 2a fig -3 c 1 c a a} 2 0) 2 uoisi/uadng uoipaiisni uoisujadng uoi^aiujsui S H — — (h Mi OSS V DO N « O O n m n n n eo ■* 5 N Ml r~ CO n t ift » 1^ « - W'- 10 l> 00 z. D O S < 3 Q Z 2 W B a: 1 o C a* £ if? g 1-S-a a Og. g * -0° •1 ■ £ -=£ 1 1 § « o 8 w S § c '■3 *> a> -S & (S 5. o % 1 .1 .1 3 1 SI l| 1 1 111 ! I l-iils i 1*551! I! a fl i8|i3i3 * 1 II I III if!i£ig3;j' 1 2 S.£Pj5« 5.3.33 S 3d o» o w 0.-° 5.— o'-' O 1! - CJ <*i V O cD O © *» a. 142 School Costs and School Accounting difference and to add to it the decrease in value of the brushes and brooms used in cleaning. The distribution must be more or less arbitrary; it should be the least arbitrary possible. The cost of cleaning a building or a room varies more or less closely with the area. The cost of heating a building varies more or less closely with the volume. The part of the cost of these two items to be borne by any part of a building should vary according to the time it is used. These three factors are used in determining the amounts to be distributed to each grade for the cost of operation and maintenance of a school building in so far as the maintenance cannot be charged directly to any room. The form shown on the back of each sheet is used. On it all the rooms used by Grade I are listed in the proper column. For each room there are entered its volume and its area and the product of these two numbers. All the products of rooms used by Grade I are totalled in the same column, the number of hours per week the rooms are in use is entered and the product of the last two numbers is entered as the number desired. If the room is used for manual training or for evening school instruction or for other purposes requiring the consumption of relatively more of any service or thing than other rooms, the number of hours in use should be doubled when used to compute the operat ion and maintenance number. The same is done for each grade, for each subject in the high school, for evening schools, for kinder- gartens and for administration. The operation and maintenance rate is obtained as stated in the procedure. The cost of administration is distributed on the basis of aver- age daily attendance because the cost of administration is to a great extent dependent upon *he number of pupils in daily at- tendance. In determining the costs of evening school a two- hour session is considered as two-fifths of a school day. By the use of the expense distribution sheet there is charged to general administration its share of operating and maintenance expense, especially if the superintendent's office is in a school building. The expense for general administration is then distributed to each school and is merged with the cost of school administration which has itself received its share of the cost of operation and maintenance. Administration and operation and maintenance are then distributed to the various grades, so that finally there Description of Financial Statements 143 is known accurately what it has cost to do for one month for each grade that for which the schools exist. E. Statement op Unit Costs In the unit cost statement each of the amounts of expense has been divided by the proper number of pupils in average daily attendance in order to compare them with the previous average cost per pupil for the present year to date and for the previous year to the same date. The same comparisons are made of all the schools in the system. The second part of this table compares the cost per pupil in each grade for each character of service, direct expense and in- direct expense, with like costs of previous periods and with the same grades of other schools. Costs in the high school will be measured by dividing the cost of each subject by the average daily attendance multiplied by the number of recitations in the subject held during the month. 144 School Costs and School Accounting i i 1 -1 HI ^ CO o »0 fry 11- u o i I J I r 5 o o d Hi i*? *** *** e/5 « !•!- 5?D u h P ■ P VA.oi^'oaT^vuwu.^Y) ^AO'\>yOA.*»dQ o-3\mu'»\u.\t>vy| Description of Financial Statements 145 CKuruJctajr 0? £.*.p£-T\£t. S)t\\oo\ \ ScVvooV % SOc\.ooV 3 $>c,Koo\ A- TVvvs *£*■ TVv> jwXX w t£ IkM \£X'3£- cv.A)?rvTttjL^(i\ Sw-1?t. V^l.^t.jiu^tT.l.illTJ \nv\rixsAvorv VCVa.erA.tTi.a.rvc** To\cA O vrtdf tx^t-wst. J -d d Sultry wit. on. \s l^ ?rw\«*^«A S w.^tr vw-cn. \»^Sw£trv Ucvfc \y^-i*\j(.*1.\.ot\. V(\ j% wyvrvi-i otl \T\fc\ rvt\\.OT\ VCVcn.YvNtwB.wtt. T&^V^vvcrit ^.J-9«\S<- i d Ou^u/i'.i.c" ^>\j ?vlnt-upft\ i^ptTriAwm V^wQU'v \\o\~% \tv»\vu«?ti-ov\ y\u-'«_TA.w\a\-\tfi* lAo-VOvrt.c\ ^j-pfcrat. 1* S>\>p*-TyC^i.»f\^ij , Prvt\t*.ipoX Swefcvr\,%Vov.\B^SwptTri l iofj W%\ryt\irtrv VCV ccrA«Pc\.ojc\.t.t. Vo^o-V vr e.t\ tjopt-TiM- d $„£«* ■r'wivry ^^VctvupaX SwpfcrriACe-rv ^SuptTri»,OTi Vw-VpuAi-ov* UWcT\\\R.t\Q,TV.fcO T«A<0L , Q\r*A^>¥«****- c5 S v^er v L%'\. » t\ N»^ fr \.T^!f ftX Svt?«,cvc^oT\ V^Sue«-rv-W6pi Vt\AvuA.\-o-w Xt\.aJ.\\\.t,xyJti.-rA*- To\*.V.Ovr«,A £jtp**\.i A