ALBERT IL MANN LIBRARY AT CORNELL UNIVERSITY Cornell University Library LB 2825.T9 Budgetary procedure for a local school s 3 1924 013 431 352 Cornell University Library The original of tiiis bool< is in tine Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924013431352 BUDGETARY PROCEDURE FOR A LOCAL SCHQOLSYSTEM By John Wesley Twente, Ph. D. Submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in the Faculty of Philosophy Columbia University New York, N. Y. 1922. BUDGETARY PROCEDURE FOR A LOCAL SCHOOL SYSTEM By John Wesley Twente, Ph. D. Submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in the Faculty of Philosophy Columbia University New York, N. Y. 1922. ACKNOWLEDGMENTS The writer wishes to acknowledge his indebted- ness to the individuals who have assisted in making possible the completion of this study. He wishes to acknowledge with gratitude his indebtedness to Dr. George D. Strayer, professor of educational admin- istration, Teachers College for making available the major portion of the data used in this study, also, to Dr. Luther Gulick, acting director of the Institute of Public Administration for data on school budgets. More particularly, would the writer express his appre- ciation of the counsel, cooperation, and direction given by Dr. N. L. Engelhardt, professor of educa- tional administration, Teachers College. The list of acknowledgments would be incomplete without giving credit to the writer's wife for her untirii^ as- sistance in the tabulation and interpretation of the data here presented. J. W. T. CONTENTS Chapter Page Introduction 9 I. Statutory Provisions for Budgetary Procedure 13 II. Statutory and Charter Provisions for Budge- tary Procedure in Selected City of New York State 20 III. .Existing Practices in Budgetary in 363 Cities OVER 8000 Population 35 IV. An Analysis of the Budgetary Procedure in Chapters I, II, and III 70 V. Classification of Budget Material 83 VI. Estimating Budget Needs 96 VII. Unit Costs for Budget Purposes 112 Summary of Conclusions 130 Underlying Principles for Budgetary Proce- dure 131 A Proposed School Budget plan 134 Appendices I. School Law References 135 Bibliography 137-139 II. Extracts from School Laws Relating to the Budget 140 III. Source of Data for Chapter III 150 Inquiry on Budgetary Procedure 150 Cities that Contributed to the Inquiry 152 IV. Suggested Record Forms for Collecting Bud- get Data 157 INDEX OF TABLES Number Page I . School Budget Data as Collected from the State School Codes . . 16-17 II . Frequency with which the Special School Charters of 37 New York Cities Designate Certain Items or Purposes on which Data shall be Given in the Budget Estimate 23 III . Variation in the Dates upon which the Fiscal Year Begins with the Number of Cities for Each Date, 363 Cities Re- porting 36-37 IV . Number of Days that Elapse Between the Date that the Bud- get is Presented to the Reviewing Body and the Initial Date of the Fiscal year, 155 Cities Reporting. 40-11 V Officials, Officers or Board that Most Frequently Compile the Budget, 360 Cities Reporting 42-43 VI . Number of Cities, 357 Reporting, in which the School Board has Final Authority as to the Amount of the Budget Except as Limited by State and City Charter Regula- tions 44 VII. Number of Cities in which the Mayor has the Power to Veto the Budget, 273 Cities Reporting 45 Vni. Governmental Bodies, Municipal, County, or State, that Review the School Estimate after it has been Passed by the Board of Education, 187 Cities Reporting 46 IX. Number of Cities in which the Members of the Governmental Bodies that Review the School Budget as Passed by the Board of Education are Elected or Appointed, 142 Cities Reporting 49 X . Variation in the Size of the Governmental Bodies that Review the School Estimate after it has been Passed by the Board of Education, 181 Cities Reporting 50-51 XI . Number of Cities in which the Action of the First Board Other than the Board of Education is Subject to the Approval of Any Other Board, Governing Body, or Committee, 211 Cities Reporting 52 XII. Number of Cities in which Local Authorities Consider Other Budget Estimates at the Same Time that they Consider School Estimates, 207 Cities Reporting 53 8 Index of Tables XIII. Per Cent of the School Budget Estimate that was Adopted Because of Mandatory Legislation, 107 Cities Keport- ing 65 XrV . Number of Years that the Present Budget Procedure has been in Effect, 202 Cities Reporting 66 XV . Number of Cities in which the Present Budget Plan is Satis- factory or not Satisfactory, 280 Cities Reporting 67 XVI . School Budget Facts for Individual Cities as Reported by Sup- erintendents of Schools in Inquiry No. Ill for the Na- tional Coinmittee for Chamber of Commerce Coopera- tion with Public Schools, 1921 58-67 XVII . Methods of Reviewing the School Budget Proposal Prevailing in Thirty-Four Financially Independent Cities of More than 100,000 Pouplation 78 XVIII. Increase in Average Daily Attendance and Enrolment for Nine Months 1916-1917 and 1917-1918 100 XIX. Increase in Total Enrolment, Average Number Belonging, and Average Daily Attendance of the School Population in a School System for a Ten Year Period 102 XX . Growth in School Population 104 XXI. Classes Added and Discontinued by Schools and by Years since 1911 106 XXII . Cost Data Based on Enrolment and Average Daily Attendance 113 XXIII . New York State Per Pupil Costs Based on A. D. A. Fifty-Nine Cities, 1919-1920 114-125 XXIV . New York State Per Pupil Costs based on A. D. A. for Cities 1919-1920 127-128 XXV. New York State Per Pupil Costs Based on A. D. A. for Cities 1920-1921 129 INTRODUCTION In the nearly one hundred references listed in the card catalog of New York City Public Library dealing with some phase of the budget in the national, state, or municipal government as admin- istered in the United States, the school budget is not mentioned. Since approximately one-third of all municipal expenditures are devoted to education, it is evident that the school budget and its admitiistration are of vital concern, not only to the finance officials of a municipality, but to educators as well. What is meant by a budget may be approached by quoting definitions which budget authorities have given. Dr. F. A. Cleve- land, one of the foremost of our authorities upon the subject of budgets, defines the term thus: A budget is a plan for financing an enterprise or govern- ment during a definite period, which is prepared and sub- mitted by a reasonable executive to a representative body (or duly constituted agent) whose approval and authoriza- tion are necessary before the plan may be executed.^ Prof. A. R. Hatton states of the budget that it provides a means through which citizens may assure themselves that their effort which has been diverted to com- mimity ends is made to produce the maximum of results for the effort expended." Dr. A. E. Buck of the Bureau of Municipal Research staff states that the budget in the strict sense of that term, is a complete financial plan for a definite period, which is based upon careful estimates both of the expenditure needs and of the probable income of the government.' Thus definitions given by other writers on the budget might be quoted. Those who have discussed the budget within the last five years generally designate it as a document which gives the expenditure and income program for a definite period of time, ^National Municipal Review, 5:403-10, July 1916. * Annals — American Academy of Political and Social Science, Nov. 1915, p. 7. ^Budget-Making— D. Appleton & Co., New York 1921, p. 2. serves as a means of financial control, and gives public information on matters for which public revenues are expended. This study presents some of the budgetary practices as defined by the state school codes, as reported by superintendents of schools in an inquiry of national scope, and as revealed by a personal in- vestigation of practices in a Umited niunber of cities. Sources of data. (1) State school codes of the forty-eight states as they were available in the Columbia University libraries. (2) Spfecial charters and statutes regulating school systems in cities of New York State. (3) RepUes of superintendents of schools to Inquiry No. Ill by the National Chamber of Commerce Committee Cooperation with the Public Schools and The American City Biu-eau, 1921. (4) Data on budgetary procedure in school systems, obtained through the Institute of Municipal Research, New York City. (5) Data obtained from the state reports in the office of the Educational linance Inquiry, New York City. (6) Investigation of budget practices in fourteen cities through personal investigation or through an analysis of the budget pro- posals and completed budgets of these cities. Validity of the data. The data as gathered from the state school codes, statutes, or city charters are reliable and correct for the years to which they apply. For most states the latest laws were examined and the results recorded. The facts as tabulated from Inquiry No. Ill, National Chamber of Commerce Committee Cooperation with the Pubhc Schools and American City Bureau are without doubt quite reliable since the superintendents of schools who supplied the information did so with the understandii^ that their replies might be published and distributed to many school systems. The data from the Institute of Public Administration and the Bureau of Municipal Research were obtained by questionnaire and voliuninous correspondence. This material was checked against that from the same cities in Inquiry No. Ill, revealing any dis- crepancies that might be found for some of the cities that replied to both the questionnaire and the inquiry. The data secured by personal investigation, those taken from reports, surveys, and budgets were used just as reported by or found in the sources. The scope of this investigation is limited to: (1) budgetary facts as contained in the state school sjrstems in cities of New York State; (2) budgetary practices as reported by superintendents of schools in cities with a population of 8000 or over in an nation wide inquiry; (3) discussion of the present school budget procedures in view of standards that have been accepted by experts in financial management; (4) proposed princi- ples and plans for budgetary procedure in a local school system. CHAPTER I STATUTORY PROVISIONS FOR BUDGETARY PROCEDURE When does the fiscal school year beginf The initial date of the artificial division of the calendar for financial purposes for school districts is indicated by the school codes of 36 states. In 30 states^ it is provided that this date be July 1. In Or^on* it is the third Monday in June; in Georgia*, January 1; in Colorado*, December 1; in Maryland^, August 1; and in New Mexico*, September 1. In Pennsylvania^ all school districts of the first class begin the fiscal year on January 1 ; the second, third, and fourth class districts, on the first Monday in July. Twelve state codes do not designate the date for the be- giniung of the fiscal year but use the term, school year, which in many cases is not synonymous with the fiscal year. With reference to the fiscal year, when must the budget be presented? In Alabama* and Arizona® the budget must be presented on the first day of the fiscal year; in Florida^", Nebraska^ ^, North Dakota^*, Ohio^*, and Utah'^*, less than one month before; in North Carolina^", two months before; in Nevada*® and •^Appendix 1 school law references nos. 1,2, 3, 4, 7, 8, 10, 11, 12, 13, 14, 15, 16, 17., 23, 24, 25, 26, 27, 28, 31, 32, 33, 37, 38, 39, 42, 43, 45, 46. 'Ibid., school law reference no. 35. *Ibid., school law reference no. 9. *Ibid., school law reference no. 5. *Ibid., school law reference no. 18. *Ibid., school law reference no. 29. 'Ibid., school law reference no. 36. *Ibid., school law reference no. 1. •Ibid., school law reference no. 2. ^''Ibid., school law reference no. 8. * *Ibid., school law reference no. 25. * 'Ibid., school law reference no. 32. '^'Ibid., school law reference no. 33. **Ibid., school law reference no. 42. ^ 'Ibid., school law reference no. 31. ■'■ *Ibid., school law reference no. 26. 14 Budgetary Procedure for a Local School System New Mejrico^, three months before; in Deleware* and Vermont', five months before; and in Illinois*, Iowa", and Montana" the budget must be presented from eight days to two months after the fiscal year begins. The above data have reference to school systems outside the large cities. The variation for cities is given in Table III. Several school codes provide that the budget be presented at the first annual or other designated meeting of the school district. To what extent are the details for the budget estimates presented by school codes? The school codes of 34 states^ define, either in detail or in general, the classifications or items that must be included in the budget estimate. In 34 states^ expenditure estimates are re- quired, whereas in only 10 states^ items pertaining to the estimated income for the fiscal period are designated. Four states" desig- nate that the unexpended balance for each specific purpose be given in the estimate. In Oregon^ ° , in addition to the estimated expenditures, the budget estimate must include the original esti- mate sheets of every officer and department with unit costs of services, material, and supplies for the last fiscal year. In Ohio^ *, besides the estimated expenditures for the coming fiscal period, the budget estimate must give the monthly and total expenditures from each and all funds, the annual expenditures from each fund for the last five years, the monthly average ex- penditures from the several funds for the last year, and the total monthly average from all fimds for the last five years. In *Ibid., school law reference no. 29. *Ibid., shcool law reference no. 7. 'Ibid., school law reference no. 43. 'Ibid., school law reference no. 11. *Ibid,, school law reference no. 13. •Ibid., school law reference no. 24. 'Ibid, school law reference nos. 1, 2, 3, 4, 6, 7, 8, 11, 13; 15, 16, 18, 20, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 33, 35, 36, 39, 40, 42, 43, 44, 45, 46, 47. *Ibid., school law reference nos. 1, 7, 15, 16, 18, 22, 26, 33, 35, 46. •Ibid., school law reference nos. 18, 26, 33, 35. * "Ibid., school law reference no. 35. ■* ^Ibid., school law reference no. 33. Statutory Provisions J or Budgetary Procedure 15 Nevada^ such classifications as realty valuation, improvement valuation, personal valuation, and total valuation are made a part of the budget estimate list on which data are given. The rate of taxation necessary to produce the required amount must be given in the budget estimates of Missouri* and Nevada' . Data on the number of elementary and high school pupils with pupil costs are made a part of the budget estimates of Vermont*. The number of classifications or items required for the budget estimate varies from 12 in Ten- nessee®, 10 in Nevada' and Oregon, 9 in Ohio^, 8 in Delaware' and Kentucky, 7 in Maryland*, 6 in California^", Missouri, and Washington, 4 in Connecticut^^, New Hampshire, New Mexico, North Carolina, Utah, Vermont, and Wisconsin, 3 in Alabama^", Arkansas, Iowa, Mississippi, Montana, Nebraska, New Jersey, and New York, 2 in Florida^', Illinois, Louisiana, Virginia, and Wyoming to one in Arizona^*, Michigan, Pennsylvania, and South Dakota. Ninety different classifications for budget estimate data may be listed by checking schools codes. The frequency of any one specific classification varies from 8 to 1. Estimates of current expenses are stated in some form or other in all budget proposals. Several states require that the amount for the general fund be estimated; others demand estimates for certain objects. Capital outlay and debt service information is generally not considered as a necessary part of the budget estimates. In the presentation of the budget proposal there is no uniformity as to the form of the budget nor in the number of classifications on which data shall be supplied. ^Ibid., school law reference no. 26. *Ibid., school law reference no. 23. 'Ibid., school law reference no. 26 *Ibid., school law reference no. 43. *Ibid., school law reference no. 40. *Ibid., school law reference nos. 26, 35. ^Ibid., school law reference no. 33. 'Ibid., school law reference nos. 7, 15. 'Ibid., school law reference no. 18. ^ "Ibid., school law reference nos. 4, 23, 45. 1 ^Ibid., school law reference nos. 6, 27, 29, 31, 42, 43, 47. * "Ibid., school law reference nos. 1, 3, 13, 22, 24, 25, 28, 30. ^ 'Ibid., school law reference nos. 8, 11, 16, 44, 48. l*Ibid., school law reference nos. 2, 20, 36, 39. 16 Budgetary Procedure for a Local School System TABLE I SCHOOL BUDGET DATA AS COLLECTED FROM THE STATE SCHOOL CODES Key to numbers used below: I July. 1 II . Other date than July 1. m. Uses term, school year, not always synonymous with fiscal year. 1 . Estimated receipts from state or county. 2. Estimated receipts from taxation in local district. 3. Estimated expenditures for maintenance. 4 . Estimated expenditures for current expenses. 5 . Estimated expenditures for teachers' salaries. 6. Estimated expenditiures for capital outlay. 7. Estimated expenditures for debt secvice. 8. Estimated amounts to defray expenses. 9. Estimated expenditures for various items. 10. Statement of imexpended balance by funds. H . Data on type of activity, work program, that is carried on. 12 . Comparative data. Initial Items or classificaiions on Total number State date of which data are given in the of items fiscal year ' budget estimates for estimate Alabama I 1,2,8 3 Arizona I 8 1 Arkansas I 4,8,9 3 California I 3, 4, 5, 6, 9 5 Colorado II Connecticut III 3, 4, 5, 8, 12 5 Delaware I 1, 2, 3, 6, 7, 9 8 Florida I 2,3 2 Georgia III Idaho I Illinois I 2,6 2 Indiana I Iowa I 3,4,8 3 Kansas I Kentucky I 1, 2, 3, 4, 5, 6, 9 8 Louisiana I 1, 2, 3, 4, 5, 6, 7, 8, 9 9 Maine I Maryland II 1,2,3,4,10 7 Massachusetts III Michigan III 8 1 Minnesota III Mississippi III 1,2,8 3 MissoTui I 2, 3, 6, 7, 9 5 Statutory Provisions for Budgetary Procedure 17 TABLE I— (Continued) Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming ,8,11 ,7,9 , 2, 8, 9, 10 , 4, 8, 9 , 3, 4 , 4, 6, 7 ,4,5 , 4, 5, 11 , 2, 3, 4, 6, 7, 10 , 2, 3, 4, 5, 6, 10 , 4, 5, 9 , 6, 7, 9 , 11, 12 ,8 , 2, 6, 7, 8 , 5, 6, 8 ,4,8 3 3 10 4 3 4 3 4 10 1 1 12 4 4 2 5 5 3 Who submits the budget proposal? For district schools the budget proposal is nearly always submitted by the board of directors or trustees. Such proposal is referred to the annual meeting for ratification or modification. In case of a county organization the estimate is prepared and pre- sented by the county board of education and is filed with the proper financial county officer which includes said amount in the next assessment. In the township organization the budget estimate is submitted to the township treasurer who in turn forwards it to the county clerk to be included in the next tax hst. The greatest differences in practice as to how and by whom the budget estimate must be approved is found in cities This variation will be pre- sented in Chapters II and III. Who collects and accounts for the school funds? School moneys for districts, township, or county schools are collected at the same time, in the same way, by the same persons 18 Budgetary Procedure for a Local School System as other tax moneys are collected. In the case of the district unit the district treasurer disburses the funds upon the order of the district board, the township treasurer for township schools disburses the funds on the order of the township board, and the county treasurer disburses the funds in county organization units upon the order of the county school board. What data of budgetary value are included in the annual report of the board of education? In 11 states the school code provides that the board of educa- tion make a report concerning the budget transactions for the pre- ceding year. Such report is made either soon after the close of the fiscal year or immediately preceding the annual meeting or at the annual meeting when the election of a school director is to take place. In 5 states such report is made to the public at large; in 3 it is presented at the annual meeting; in 2, to the county super- intendent; and in 1, to the town auditor. The Vermont code pro- vides that such report give the condition of current accomplish- ments and needs, give an itemized account of expenditures and finances of the district showing the record, number, date, to whom paid, and object of expenditm-e for the last twelve months for each amount paid out, give the number of elementary and high school pupils, the average amount expended for each pupil, the cost of each separate school, and make recommendations for the coming year. Colorado provides that the report contain an item- ized account of expenditures and finances of the district and a statement of disbursements with receipts. Connecticut requires merely a printed statement of the cost of each and all schools the preceding year. The other states make requirements similar to the above, some demanding specific details and others general statements. What provision is made for auditing the accounts of the board of education? An independent audit of the accounts of the board of educa- tion and of its financial officers is provided for in Alabama, Mis- souri, New Jersey, Maryland, Delaware, Kentucky, and Nebraska. In Louisiana the board treasurer is under bond not to disburse any funds for any purposes not designated in the budget. In a Statutory Provisions for Budgetary Procedure 19 number of states the treasurer must keep a record of the warrants drawn, date, amount, person to whom paid, and object of expendi- ture besides making a complete report on such transactions. SUMMARY 1. More than one-half the state school codes provide that the fiscal school year shall begin on July 1. Twelve state codes use the term, school year, and do not indicate whether it is identical with the fiscal year or not. Some of the state school laws specify that in cities the school year shall be identical with that of the municipality. In Pennsylvania the initial date of the fiscal year is determined by the class of the school district. 2 . Legislation in regard to budgetary procedure and budget making varies as to the kind and amount of data that must be in- cluded in the budget. Oregon and Nevada have budget laws which are rather complete in designating the steps of budget making from the time of the preparation of the bud- get until its execution. The Ohio budget law states specifi- cally what types of information shall be set forth in the annual estimates. The Tennessee code defines a number of items for which the required amounts for the next fiscal period shall be estimated. 3. Most legislation on budget estimates takes into account the expenditure program only. The income program and work program are not generally made a part of school budget estimates. 4. Capital outlay and debt service estimates are seldom included in the annual budget estimate. 5 . The board of education is the authority which is responsible for the preparation, presentation, and execution of the budget. 6. The type of information which the annual report of the board of education shall contain varies in nearly every state. Data which have value for budgetary purposes are seldom given. 7 . The independent audit of the accounts and records of the board of education is provided for in seven states. The state codes require that the financial officer of the board of education give a commercial or personal bond for the faithful perfor- mance of his duty. CHAPTER II STATUTORY AND CHARTER PROVISIONS FOR BUDGET- ARY PROCEDURE IN NEW YORK STATE The General Education Law of New York State provides that the board of education of each district shall present in writing at the annual meeting a detailed statement of money which will be required for the ensuing year for school purposes specifying the several purposes and the amount for each. Such estimate is voted as a whole or, on request of any voter, the items presented shall be vot§d separately. The voters may increase the amount of any estimated expenditures or reduce the same except for teacher wages and the ordinary contingent expenses of the schools. In villages or cities with union free schools the board of educa- tion submits to the corporate authorities an estimate of expendi- tures for various purposes and the said authorities raise by tax such amounts without increasing or decreasing the same, provided that the voters of such union free school have authorized the pro- posed estimates. In cities having a population of less than one million the board of education prepares an itemized estimate of expenditures for the current or ensuing year for the following purposes : A. 1. Salary of superintendent of schools. 2. Salary of associate or district superintendent. 3 . Salary of examiner. 4. Salary of directors. 5 . Salary of supervisors. 6. Salary of principals. 7 . Salary of teachers. 8 . Salary of lecturers. 9 . Salary of special instructors. 10. Salary of auditors. 11 . Salary of medical inspectors. 12. Salary of nurses. 13 . Salary of attendance officers. 14. Salary, fees, or compensation for other employees of the board of education. Statutory and Charter Provisions in Selected City 21 B. Incidental and contingent expenses. 1 . Building repairs. 2. Fuel and light. 3. Supplies. 4. Text-books. 5. School apparatus. 6. Books. 7. Furniture and fixtures and other articles and service necessary for the proper maintenance, operation and support of the schools, libraries, and other educational, social, or recreational affairs and interests under its management and direction. C . 1 . The remodeling and enlarging of buildings. ^2. The construction of new buildings. 3 . The furnishing and equipment of buildings. 4 . The purchase of real property for new sites. 5 . The purchase of real property for additional sites. 6. The purchase of playground or recreation centers and other educational purposes. 7. To meet any indebtedness or liability incurred for purposes in this section. Such itemized estimate is filed on or before September 1 in all cities except in those where special statutes or charters make budgetary procedure provisions for the local school sjrstem. Thirty-seven of the first and second class cities^ with approxi- mately 75 per cent of the total number of 5 to 18 year old resi- dents of New York State have special statute and charter pro- visions in regard to 'budgetary procedure'' for the local school system. Sixteen of these cities begin the fiscal year on January 1 ; 10, on August 1 ; 3, on July 1 ; 3, on September 1 ; and for each of the dates, April 1, May 1, October 1, November 1, and Decem- ber 1, there is one. * Amsterdam, Auburn, Binghampton, Cohoes, Cortland, Dunkirk, Elmira, Fulton, Gloversville, Hudson, Ithaca, Johnstown, Kingston, Little Falls, Lockport, Middletown, Mount Vernon, New Rochelle, New York, New- burgh, Niagara Falls, Odgensburg, Oneida, Oneonta, Oswego, Plattsburg, Poughkeepsie, Rensselaer, Rochester, Rome, Salamanca, Saratoga Springs, Tonawanda, Utica, Watertown, Watervliet, White Plains. *See page 27 for plans of procedure for typical cities of New York State. 22 Budgetary Procedure for a Local School System The time that elapses between the date of fih'ng the budget estimates and the beginning of the fiscal year varies from 10 months for one city, 6 months for three cities, 5 months for one city, 4 months for two cities, 3 months for five cities, 2 months for four cities, to 1 month or less for eight cities. In Little Falls and Platts- burg an estimate for the current year is made two and one-half months after the fiscal year begins; in Ogdensburg it is submitted one month later than the initial date of the fiscal year. In the remaining ten cities no definite date for submitting the budget proposal is given in the school code. The frequency with which certain items or purposes are stated on which the budget proposal shall give data as listed in Table II varies from 25 to 1. Some of the codes require estimates for definite detailed purposes, while others ask for an estimate on a general classification of items. The number of items or purposes on which any city requires data in the budget estimate varies from a general classification to a detailed statement of the purposes for which estimates are to be made. In 5 cities estimates and data must be given on nine items or purposes; in 1, on eight; in 7, on seven; in 8, on six; in 3, on five; in 2, on two; and in 1], on one. A detailed statement of anticipated expenditures for various purposes is used by those 11 cities which employ a general statement in designating for what purposes estimates are to be made. The proposed estimates are submitted to the reviewing officials by the board of education. In the laws of Cohoes^ it is stated that such estimate shall be prepared with the aid of the superin- tendent of schools. In 27 cities the board of education prepares a statement of sums of money necessary for a fiscal period and submits the same to a reviewing officer or officials; in 8 cities the board of education fixes, determines, and certifies as to the amount of money needed; in 2 cities the board of education levies and collects by tax the school funds for current expenditures. In 16 of these cities the prepared estimates are submitted to the mayor for review and approval; in 11 cities, to the common council of the city; in 4 cities, to the board of estimate and apportionment ; in 1 city, to the 'com- mon council and board of estimate and control; in 2 cities, to the *New York State, Laws 1915, ch. 130, sec. 208. Statutory and Charter Provisions in Selected City 23 TABLE II FREQUENCY WITH WHICH THE SPECIAL SCHOOL CHABTERS OP 37 NEW YORK CITIES DESIGNATE CERTAIN ITEMS OR PURPOSES ON WHICH DATA SHALL BE GIVEN IN A BUDGET ESTIMATE Item or Purpote Frequency Wages of superintendent and teachers 25 Contingent expenses including wages of clerk, janitors, truant officers, and other assistants and employees as well as incidental expenses 22 Repairing school houses, outhouses, and grounds with their appendages and appurtenances 22 Purchasing, exchanging, improving, and repairing school apparatus 21 Purchasing fuel and lights 19 Purchase, maintenance, and care of the school library 14 Detailed statement of anticipated expenditures for various purposes 12 Rent of school houses and rooms for school purposes 8 Maintenance of the high school and payment of the teachers thereof 7 Purchase and lease of sites for school buildings 7 Insurance 5 Other purposes 4 Payment of charges or expenses incvured by law (fulfill contract) 2 Refundof loans and payment of interest thereon. . .i 2 Salaries of all other employees 2 Buildings ■.-... Furniture Buildings, including the purchase of sites ^ Evening schools All other necessary incidental and contiagent expenses An estimate of the income of the board of education for the ensuing year . . . Total number of persons registered as pupils in the pubUc schools the preceding year Average membership per month for each school during the year mayor and common council; and in 1 city, to the city clerk. The reviewing authority may adopt or approve the estimates in 25 cities, may increase certain items in 2 cities, may diminish items in 2 cities, and must adopt, levy, and collect as submitted in 10 cities. In 16 of the 25 cities where the reviewing body is not com- pelled to adopt and collect the estimated amounts, the board of education may by two-thirds to three-fifths vote readopt over the reviewing body's veto or objections the original estimate as prepared and submitted. In those cities where the power to diminish is given to the reviewing body, certain items, such as salaries, necessary contingent expenses, and statutory obliga- tions may not be made less than the amoimts estimated. 24 Budgetary Procedure for a Local School System In those cities where the board of education is the only au- thority that has any power in determining and fixing the amounts to be collected, such boards are usually confined within certain liim'ts beyond which they may not estimate. Some cities have a h'mitation on the basis of per capita expenditures based on average membership or average daily attendance during some past period, and others are Umited to a certain percentage of the assessed valuation. In the cities of New York State the city authorities collect the school moneys at the same time and in the same way as other tax moneys are collected. In Ithaca^ the board of education makes out the tax list on the last assessment roll and directs the city chamberlain to collect said amounts. The corporate authori- ties levy and collect the school fund at the same time as other city taxes. In Buffalo* all expenses of the school department are in- cluded in and paid out of the general fund. The city finance officer, designated in 21 of these cities as city treasurer, in 10 as city chamberlain, in 2 as commissioner of finance, in 1 as city comptroller, is the custodian of the school funds to the credit of the board of education. In 2 cities the school district treasurer is the custodian of the funds, and in 1 city the treasurer of the board of education acts as the custodian of the funds after they have been collected and alloted to the school district as school moneys. In disbursing school funds there are sh'ghtly different pro- cedures, but in each case more than one individual must sign, audit or approve the account before it can be allowed. In 12 cities the funds are disbursed pursuant to a resolution by the board of education which must have the signatures of the president and clerk of the board of education. In 19 cities funds are emended by orders or warrants upon the treasurer, which must have the signatures of at least 2 members of the board of education. In 6 cities all school bills must be audited and are paid as obtains for the settlement of other city bills. In 7 cities it is required that all orders be numbered consecutively giving the payee and fund upon which drawn. In 7 other cities the orders must specify ^New York State, Laws of 1908, ch. 503, sec. 180. ''New York State, Laws of 1914, eh. 217, sec. 292. Statutory and Charter Provisions in Selected City 25 for what purpose the amount shall be paid as obtains in the case of other bills against the city. The regulations as to how the board of education keeps it- self informed concerning the current condition of the funds, vary widely. In 16 cities the custodian of the school funds shall, on request of the board of education, render a statement as to the balance remaining in any or all funds; in other cities such officer makes a statement at regular intervals. The cities vary in the number and type of reports that must be rendered during a current period. Auburn^ requires that the secretary of the board of educa- tion keep an accurate account of all orders drawn on different funds and that he make a monthly report to the board of education of the amount of orders drawn from the commencement of the fiscal year. As a check against the secretary's report the treasurer must compile a monthly statement giving the condition of the funds in his hands on the first day of each month and the deposi- tory submits an itemized statement on the first of each month listing the deposits and withdrawals for that month and the balance remaining in each fund. In Cohoes'' the members of the board of education are personally liable in permitting an expenditure greater than the amount appropriated, while in Rochester' it is a misdemeanor for any officer of the city during any fiscal year to expend any amount which is in excess of the estimated appro- priations adopted by the common council for such fiscal period. In most cities funds may be expended only for which appropriated. The transfer of funds from one item to another by the board of education is specifically prohibited, while the mayor and chamber- lain may make such transfers on request of the board of education in the city of Oswego*. The board of education in 35 cities is required to include in its annual report some phase of budgetary significance. In 13 cities this report is made at the same time the state superinten- dent's report is rendered; in 7, within one month after the close of the fiscal year; in 6, on the first day of the fiscal year; in 7, within fifteen days after the close of the fiscal year; in 6, within ^New York State, Laws of 1875, ch. 577, sec. 30. "New York State, Laws of 1915, ch. 130, sec. 216. 'New York State, Laws of 1907, ch. 755, art. 1, sec. 23. *New York State, Laws of 1895, ch. 394, sec. 167, as amended by L. 1899 ch.304. 26 Budgetary Procedure for a Local School System ninety days after the close of the fiscal year; and in 1, within one- hundred-fifty days after the close of the fiscal year. In 4 cities such report is rendered before the fiscal year ends, usually at some time with references to the election of the board members. In 20 cities such report is rendered to the common council and mayor, while in 15 cities it is made to the public at large. In 12 cities it is specifically required that such statement be published in an official newspaper or in a paper that has general circulation within the region concerned, and in 7 cities it is a part of the finan- cial report of the city. All these reports give facts concerning the expenditures of the school district for a definite fiscal period. An itemized state- ment of the amount expended or incurred under each head of ex- penditure is given in 29 of these annual reports of the board of education, and the remaining 6 reports give a statement under one or more of the following heads: the amounts paid in salaries; the amount expended by funds; the cost of the operation of the school; an account of all warrants issued. In addition to the current expenditure figures, 8 cities render a report as to the debt service of the district and 1 city gives the condition of the present truant funds. Income figures, by sources and by amounts, are given in either a general or detailed form in many of these reports. The work program is expressed in various ways, some cities requiring data on the niunber of pupils enrolled, on average daily attendance, and on the number of teachers for a certain fiscal period; some, a general description of the work and condition of the schools; and others, detailed information concerning the man^ement and prog- ress of the schools together with recommendations as to possible improvement and future growth. In addition to the annual report by the board of education it is required in 9 cities that the superintendent of schools render a report to the board of education and the public giving informa- tion which may have potential value for use in the carrying out of a budget plan. The New York City and New Rochelle statutes state that such report shall be a statement of the general condition and needs of the schools of the city with such details as shall be fixed by the by-laws and rules of the board of education. The Statutory and Charter Provisions in Selected City 27 codes of the other cities^ list certain items on which data shall be given. The condition of the school buildings and equipment, figures on enrollment and attendance of pupils, and curriculum changes advisable, are considered in these reports. Many educa- tional data which have budgetary value are available in many annual reports that are published by the board of education. PLANS ILLUSTRATING BUDGETARY PROCEDURE AS PRESCRIBED BY THE CHARTERS FOR VARIOUS CITIES OF NEW YORK STATE The following plans are based on an analysis of the sections of the special charter and statute regulations that govern the school systems in certain localities. The procedure and the neces- sary steps involved in the carrying out of the budget laws are illustrated. These plans are indicative of the type of procedure that is outlined by statutes and charters for selected New York cities that have special regulations governing the city school systems. ^Amsterdam, Cortland, Fulton, Mount Vernon, Oneida, Oneonta, Salamanca. 28 Budgetary Procedure for a Local School System BEACON, NEW YORK J, Chapter 539, Laws of 1913 Sec. 102 The school board shall have ex- clusive charge and control of all school matters and school property A report and budget is made by the school board to the annual June meeting of the city council for the year beginning next September 1 < r Commissioner of finance is custodian of school funds ' School funds paid out on the written order of the school board prop- erly co\jnter signed by its president and clerk Statviory and Charter Provisions in Selected City 29 COHOES, NEW YORK Chapter 130, Laws of 1915 Sections 208, 215, 210, 216 Statement by board of education on or before the first day of December of amount neoessary for year beginning next January 1. Suoh estimate is prepared with the aid of the superintendent of eohools Submitted to board of estimate and apportionment; said board must approre and allow the estimated amounts Submitted to common council; said council has no power to limit said board of educa- tion to sum less than stated in the estimate Said board of education shall apportion to various funds the amount specified in the estimate and shall notify the treasurer and comptroller of suoh apportionment. Transfer in funds may be made on resolution of said board with the consent of the comptroller and treasurer. School moneys deposited with city treasurer to credit of respective funds under con- trol of board of education School moneys paid out for specific purposes by city treasurer on resolutions of board of education if approved by the city comptroller T School board members " are personally liable for incurring debt in excess of cunount appro- priated or provided for specific- school purpoasa Bo6U>d of education within 30 days after the close of the fiscal year ma]ces a report to the common council giving in detail information concerning the Aunber of scholeurs, receipt and expenditure of funds for the year ending June SO last 30 Budgetary Procedure for a Local School System CORTLAND, NEW YORK Chapter 160, Laws 1900 Section 158, as amended by L. 1901, ch. 196; 159 statement by board of education with the oounsel of the mayor on or before October IS of the amount necea^ary for year beginning next January 1. •• Salary of euperintendent and teachera. b. Maintenance of high sohoci end payment of teachera. o« Repair of school houees* grounds, outhouaea* appurtenancee. d. Purohaae and repair of school apparatuSf booka* furniture, fixtures. «. Purchase of fuel, light; contingent expenaea. LI I May approTe| J Presented to oayor r Uay rajaot any item within 6 daya I Board of eduoatlon | 'By two^thlrds vote may sustain original statomant r Hay Bcdlfy to oonform to auiyor'a objeotlon* I ?lled with olty oler'k| it Common oouncil Includea amounts In annual tax and assessment roll not to axoeed oae-thlrd of one per 'bent of total assessed valuation of all property. Limitation' nay be exceeded by two-thirds vote of-ooanoll» Amounts oolleoted and kept by olty ohamberlaia to the oredit of board of eduoatlon Board of eduoatlon disburses for speolfio purposes all funds by orders upon the ohamberlain signed by the pres .dent t On request of board of eduoatlon the ohaaber^ lain makes a oartifiad statement aa to the oon> ditiOQ of varioua funda * board of education on or before the 10th day of January in each year, makes a detailed report as to appropriations and expenditures of school moneys to the oommon oouncil *If the board of education modifies the estimate to conform to the views expressed by the mayor in his objection, he shall sign and file it with the city clerk or return the same with his objections within twenty-four hours. The board of education shall continue to present statements as aforesaid until the mayor's approval is obtained or until two-thirds of the members of said board agree to pass the same over his objections and said statement when thus approved or passed shall be filed with the city clerk. Statutory and Charter Provisions in Selected City 31 NEW ROCHELLE, NEW YORK Chapter 559, Laws of 1910 Section 62, 63 Detailed statement of estimated expenditures by board of eduo»> tion on or before December 15 for year beginning January 1 a. Salaries b» All other expenses itemiaed Presented to mayor Plaoed before board of estimate and apportionment on or before January 15 I May approve 1^ May forthwith make changes, diminish any item or total Board of education may within 10 days by two- thirds vote of all its members readopt estimate Filed with oity clerk Inoludod in etn- oual oity budget 32 Budgetary Procedure for a Local School System ELMIRA, NEW YORK Chapter 370, Laws of 1895 Sections 12, 15, 16, 17, 19 as amended by L. 1094, ch. 189; L. 1901, ch. 464; L. 1911, ch. 522; 20 as amended by L. 1911, ch. 522; 27. Statsment -of estimated amounts made by the board of education on or before the first regular meeting of the coimnon oounoll in October for the year beginning next January 1 a« site fund d. Operation fund b. Building fund e. Contingent fund c. Maintenance fund f . Salary fund ^^^ i Reported to oommon counoill X — " I Hay approve I [May increase! X I May dnninishl Amounts certified to board of education which shall limit expenditures to appropriations 1. Certifies to board of super- visors on or before the Isth of November the amount to be expended as aforesaid Board of supervisors levies and collects the certified amounts in same manner as money is raised for the health and public relief departments and general election expenses All school funds are in the hands of the city chamber- lain to the credit of the board of education City chamberlain pays out moneys upon drafts drawn by the' president and countersigend by the secretary of the board of education which draft is drawn pursuant to a resolution by the board of education Board of education at least 15 days before the annual election of commissioners makes a detailed statement as to the appropri- ations and disbursement of the .school fund Statutory and Charter Protdsions in Selected City 33 KINGSTON, NEW YORK Chapter 494, Laws of 1902 Sections 172 and 173 as amended by L. 1915, ch. 611; 174 Detailed statement by board of educa- tion On or before July 1, giving the antioipated expenditurea for various purposes for year beginning next August 1 [Certified to mayor and council I j^ Common council eoneiders ee- timata on or before July 15 Kay reduce or revise Within two days I May approve estimate Board of education oon-i aiders revised estimate Two-thirds vote of board of educa- tion sustains original estimate Filed with city clerk by July 20 Hay modify estimate * to conform to mayor's objections and return to him for his signature Common council levies and col- lects amounts as determined School funds in hands of city trsasurer to credit of board of education School funds disbursed by city treasurer on warrants signed by the president and clerk of the board of education City treasurer renders to board of education, when required, state- ment giving detailed information concerning school funds in his hands *Estimate must have the mayor's signature or be passed by two-thirds vote of board of education members over mayor's veto before it may be filed with the city clerk. 34 Budgetary Procedure for a Local School System SUMMARY 1 . The cities of New York State with special statute and charter provisions governing the school systems present several plans of budgetary procedure. 2. The mayor or the governing body of the mum'cipab'ties with special charter and statute provisions regulating the school systems, has the reviewing power of the expenditures to be made for educational purposes; but in the majority of these cities the board of education may exercise final authority as to the amounts that shall be expended for the schools. 3 . The General Education Law of New York State provides that estimated expenditures be made in three divisions : one for salaries, one for incidental and contingent expenses, and another for capital outlay and debt service. Each of these divisions has many details Usted for which estimates shall be made. 4. The income and work programs are not included as a part of the budget estimates in many cities: 5. The board of education has the spending power in nearly all cases. In a few instances the city finance authorities must approve and audit the board of education bills and accounts. 6. Boards of education make annual reports to the pubh'c at large giving financial facts in the form of an operation or balance statement without any comment of justification for such expenditures. Some superintendents and boards of education issue a report which gives intelligible information in regard to school activities and expenditures. CHAPTER III EXISTING PRACTICES IN BUDGETARY PROCEDURE IN 363 CITIES OVER 8000 POPULATION* When does the fiscal school year iegin? Table III makes a distribution of 363 cities giving the number of cities for each date according to size and geographical location. Fifty-nine per cent of the total number of cities begin the fiscal year on July 1; 14 per cent, on January 1 and September! each; and the remaining cities are distributed among eleven different dates. The larger the city the more likely it is that the fiscal year does not begin on July 1. Of 124 Eastern cities 32 per cent begin the fiscal year on January 1 and 44 per cent on July 1. Eighty-seven per cent of the Great Plains cities, 85 per cent of the Western, 70 per cent of the Southern, begin the fiscal year on July 1. How much time intervenes between the date that the budget is pre- sented to the reviewing body and the beginning of the fiscal.yearf In Table IV the responses to this question for 155 cities are tabulated according to size and geographical location. Fifteen per cent of them give less than 15 days for the consideration of the budget; 3 per cent, fifteen to thirty days; 11 per cent, thirty to sixty days; 14 per cent, sixty to ninety days; and 25 per cent, over ninety days. Thirty-two per cent of these cities consider the budget after the fiscal period begins. It is interesting to note that for 33 per cent of the total Eastern group cities here represent- ed, the intervening time is from one hundred twenty to one hun- dred fifty days; 15 per cent present the budget thirty to sixty days after the fiscal year begins; and 18 per cent give less than fifteen days in which to discuss the budget proposal. There is no city in the Southern group here h'sted in which the budget is proposed after the beginning of the fiscal period. In 20 per cent of these Southern cities the time for reviewing the budget proposal is limited to less than fifteen days; in 6 per cent, from fifteen to thirty *Data from Inquiry No. Ill, by Chamber of Commerce Committee Coopera- tion with the Pubhc Schools and American City Bureau, 1921. 36 Budgetary Procedure for a Local School System - 5 S CO g H o b P m I a 3 ^ sssgs ^sgss"' 3o.oo«5t- 03 rH tH W 1-H W 1-t o> CO r-l <-i eo I-H r-l M OS r-1 U"^ 3 fl »0 (N »0 CO fH W CO -55°' 1 1-H fH (N 1-t lO rt 1 1 •— 1 1-1 eo co(M^Tt t- ^ ^"'S ""Sg <0 00 ^4 OS t~eH«0'*0«oeo 1-^ CO --c >* to ei N W 1-c N CM eO w ■* rt iH 8 S S5 S 5: ?§ ^ g 5 So S 4 1 •^ ■* fH 1-1 a rH M rt tH N N N -H rt '^ '^ e!i f-i rt ^ .-1 eo tH M rti-(r1tH .-INi^l ^ rt M -1 CO fH rt a rt ^ l-H N 1-1 1-4 §2:sss?3 ejcocoi-iiHCJ«eoleo Total small Total middle Total large % of total small % of total middle % of total large Total Eastern Total Southern Total Great Lakes Total Great Plains Total Western % of total Eastern % of total Southern % of total Great Lakes % of total Great Plains % of Western t-l g Ml o ^ 38 Budgetary Procedure for a Local School System days; in 25 per cent, from thirty to sixty days; in 25 per cent, fro sixty to ninety days; in 6 per cent, from ninety to one hundn twenty days ; and in 18 per cent, more than one hundred twen days. The larger cities have a longer time in which to consid the budget proposal than the smaller ones. What officials, officers, or board compile the budget? Of the 360 cities answering this query one hundred eight eight, 52 per cent, indicate that the superintendent of schoc either compiles the budget data or is a member of the committ or body which compiles them. In one hundred twenty-three, 34 p cent, the board of education or combination of members with t board of education represented, gather and compile the budg information. In fifty-nine, 14 per cent, some municipal office officials, or board not directly responsible for the educatior welfare of the school system, compiles the budget data. T tabulation in Table V indicates a wide variability in practice to who actually compiles the data for the budget. The board education or school committee compiles the budget in 20 per ce of the cities; the superintendent of schools, in 16 per cent;t superintendent of schools and the secretary of the board of educ tion, in 11 per cent; the finance committee of the board of educ tion, in 10 per cent; the secretary of the board of education, 9 per cent; the superintendent of schools and the board of educ tion, in 8 per cent; the remaining cities are distributed amo: budget compib'ng authorities of various types and combinatioi some 35 in number. In small group cities the superintendent schools and the board of education or school committee perfoi this budget compiling task an equal number of times or in 21 p cent of 228 cities. Out of 87 middle group cities the board education compiles the budget in 18 per cent and the superinte dent of schools in 9 per cent. The larger the system the great the probability that the officials, officers, or board which compil the budget data will be composed of a combination of represent tives from the municipal, board of education, and school officii group. The superintendent of schools acts as budget compili authority in 31 per cent of the Southern cities, while in the ott geographical groups the board of education or school committ seems to assume this responsibility. In the Eastern group mc than twice as many cities have the budget compiled by the boa Existing Practices in 363 Cities 39 of education or school committee as by the superintendent of schools. In how many cities does the board of education have final authority as to the amount of the budget except as limited by state and city charter regulation? Table VI indicates that in 49 per cent of the 357 cities which responded to this question, the board of education does have the final authority as to how much shall be provided for the school system. In the small group cities 52 per cent of the boards of education have final authority as to the amount of school budget, in the middle group 45 per cent, and in the large group 43 per cent. In the Eastern group 39 per cent of the cities have boards of educa- tion with final authority as to the amount of the school budget; in the Southern group, 48 per cent; in the Great Lakes group, 53 per cent ; in the Great Plains group, 80 per cent; in the Western group, 25 per cent. In how many cities does the mayor have the veto power over the school budget? Table VII giving results from 273 cities, indicates that in 10 per cent of these cities the mayor has the veto power with respect to the school budget. In the small group cities the mayor may exercise this prerogative in 4 per cent of the cities; in the middle sized group, in 17 per cent; and in the large sized group, in 30 per cent. In the Eastern group the mayor vetoes the school budget in 21 per cent of the cities; in the Southern, in 5 per cent; in the Great Lakes, in 7 per cent; in the Western, in 8 per cent. What bodies review a school budget? Table VIII gives for 187 financially dependent cities, the bodies that have the reviewing power over the amounts that are estimated as necessary for school purposes. In these cities budget estimates as proposed by the board of education are submitted to another governmental body for consideration. Some of these bodies have the power to increase or decrease certain items or the totals in the budget proposal; others may suggest alterations in the amounts that are requested, the board of education taking action on such changes. 40 Budgetary Procedure for a Local School System ^ B a o m o 5 I ^ i Ifi [C « e " lO g !§ g g a o g^ ft m to i< Q o ^ tooooioeo Neooe^os oe«H to (^ 1 5§ * a ^ f-H i-H 5§ h 1 ^ i-H S2 5§ hH CO CO •H t- lO •3 ^ iH t» N N 1-1 .-H ■* OS 1 1 ^§ h N 1-1 N »H rt r» >o 1 s§ ^ C«Tt-i O «;? ^ 1^ S3 2 1 s. 4h s§^='s elL ill|i sl'^li llllf ■3 Existing Practices in 363 Cities,^. 41 "V g§§§ feS^^g rt (N -^ 50 -H (» t^ N 00 "H rt -H rH m N Csi CO 1-1 CO N 1 « CO iH CO CO M »-l •* 00 ■* •* o to t^ 1-4 00 ■* PI OS o » cji-ii-i .-icotoeo "5 «0 N U5 lO CO "-I CO ■* N 15 1-1 iH ■a r(( ■* ■* »0 O b- i-t i-t rH »-H I-t I t^ 00 CO 00 OS M O CO rH O U5 ' tt> 1 O i-( tH i-( 1-1 CO lO 1-t 1 <39 CO u3 o 00 e C) .2 -S « S d _ s .H a 42 Budgetary Procedure for a Local School System o as g o o a f- .3 p i 53 ^ I I ^ 3 n p M O •s * ooOTHOrH eor- MNOO'* M>Ot»eOrH U5eO®NM jocoooN'-i loeOTti i-i ■>il OONUJ CT .-(r-l.-l i-Hi-INCON o CO eo laMrHtO'^ coc4>aco useo ih w 1-1 U5 iH N «0 eo a CO (O ?4 r-r- uj I-I N ^eowjoOi-i «0 50^ eoi-i .H th ■* t- (N to eo m B S S S oS o3 o3 CB OS a s a a a CQ QQ 03 og OQ 53^ -g -g ^ a "S S S 3 <1> 4> 4) c3 b ^ g 1-3 h^ >4hq eo O 00 i«^ 5S2SSg3^ § S §§ 3 « 2 S ?5 § S o CO 1-1 03 u3 e«i i-i?o«e«roose«co-»j(os a u3 a> 00 N 1-1 t- N IN I— t «oi-i-*oe<)-*i-i05 r-l CO 05 OS Ttt'*iO(NCO^00«OTHOS 1-1 O ■* OS OJ O O <-l i-< f-l eOTt>owt-c»-*THr-coto 1-1 1-H 1-1 1-1 CO 1-f 1-t Total small Total middle Total large % of total small % of total middle % of total large Total Eastern Total Southern Total Great Lakes Total Great Plains Total Western % of total Eastern % of total Southern % of total Great Lakes % of total Great Plains % of total Western 02 W W (N § lO •« '^ ^ ft ^ OS o O "' rrt O I W'S .2 J T3 ' -3 PS ft ti 2 S o o S "'CD a. . § i ■i =» W M »j_, *<-< t|-» »*H o O O •2 J ,S ^ ■ii T3 "o -g S o ^ g S o B 1 g-S^g- 3 O Q, •- ^ .s ■s I 'S J ? ;R o .a 44 Budgetary Procedure for a Local School System TABLE VI NUMBER OF CITIES, 357 REPORTING, IN WHICH THE SCHOOL BOARD HAS PINAIi AUTHORITY AS TO THE AMOUNT OF THE BUDGET EXCEPT AS lilMITBD BT STATE AND CITY CHARTER REGULATIONS Distributed according to size and geographical location (a). Cities Yes No Total Small Eastern 34 37 71 Small Southern 14 16 30 Small Great Lakes 36 30 66 Small Great Plains 31 8 39 Small Western 3 17 20 Middle Eastern 9 25 34 Middle Southern 5 6 11 Middle Great Lakes 15 13 28 Middle Great Plains 9 2 11 Middle Western 2 3 5 Large Eastern 4 11 15 Large Southern 4 3 7 Large Great Lakes 3 5 8 Tjarge Great Plains 4 1 5 Large Western 3 4 7 Total 176 181 357 % of total 49 51 Total small 118 108 226 Total middle 40 49 89 Total large 18 24 42 % of total small 52 48 % of total middle 46 55 % of total large 43 57 Total Eastern 47 73 120 Total Southern 23 25 48 Total Great Lakes 54 48 102 Total Great Plains 44 11 55 Total Western 8 24 32 % of total Eastern 39 61 % of total Southern 48 52 % of total Great Lakes 53 47 % of total Great Plains 80 20 % of total Western 25 75 (a) For explanation of size and geographical location see page 152. Existing Practices in 363 Cities TABLE VII 45 NUMBER OP CITIES IN WHICH THE MAYOR HAS THE POWER TO VETO THE BUDGET, 273 CITIES REPORTING Distributed according to size and geographical location (a). CiUes Yes No ToUd Small Eastern 3 43 46 Small Southern 21 21 Small Great Lakes 2 51 53 SmaU Great Plains 29 29 SmaU Western 1 16 17 Middle Eastern 9 18 27 Middle Southern 11 11 Middle Great Tiakes 3 18 21 Middle Great Plains 6 6 Middle Western 4 4 Large Eastern 6 8 14 Large Southern 2 6 8 Large Great Lakes 1 8 9 Large Great Plains 3 3 Large Western 1 3 4 Total 28 245 273 % of total 10 90 Total small 6 160 166 Total middle 12 57 69 Total large 10 28 38 % of total small 4 96 % of total middle 17 83 % of total large 30 70 Total Eastern 18 69 87 Total Southern 2 38 40 Total Great Lakes 6 77 83 Total Great Plains 38 38 Total Western 2 23 25 % of total Eastern 21 79 % of total Southern 5 95 % of total Great Lakes 7 93 % of total Great Plains 100 % of total Western 8 92 — — , (a) For explanation of size and geographical location see page 152. 46 Budgetary Procedure for a Local School System TABLE VIII GOVERNMENTAL BODIES, MUNICIPAL, COUNTY OB STATE,THAT REVIEW THE SCHOOL ESTIMATE AFTER IT HAS BEEN PASSED BY THE BOARD OP EDUCATION, 187 CITIES BEFOBTINO Distributed according to size and geographical location (a) Cities Number of cities in each group I* n* III* IV* V* VI* Total Small Eastern 13 12 11 2 10 48 Small Southern 7 5 12 Small Great Lakes 6 19 1 5 31 Small Great Plains 1 3 4 SmaU Western 6 12 18 Middle Eastern 2 15 7 3 27 Middle Southern 5 5 Middle Great Lakes 4 1 3 2 2 12 Middle Great Plains 3 3 Middle Western 2 2 Large Eastern 2 2 6 10 Large Southern 3 1 4 Large Great Lakes 1 3 1 5 Tiarge Great Plains 2 2 Large Western 4 4 Total 17 56 27 31 34 22 187 % of total 9 30 14 16 18 12 Total small 13 26 11 25 23 15 113 Total middle 22 24 S 3 7 5 49 Total large 2 6 8 3 4 2 25 % of total small 11 23 10 22 20 13 % of total middle 4 49 16 6 14 10 % of total large 8 24 32 12 16 8 Total Eastern 17 29 24 2 13 85 Total Southern 15 1 5 1 22 Total Great Lakes 11 25 3 8 47 Total Great Plains 1 2 6 9 Total Western. 6 18 24 % of total Eastern 20 34 28 3 15 % of total Southern 68 5 23 4 % of total Great Lakes 23 53 6 17 % of total Great Plains 11 22 67 % of total Western 25 75 (a) For explanation of size and geographical location see page 152. Existing Practices in 363 Cities 47 T. Finance Committee; Town Finance Board; Finance Committee and Mayor. II. Mayor amd Municipal Council; Mayor and Aldermen; Mayor and City Commission; Municipal Council; City Commission; Court of Common Council; Municipal Council and Board of Taxation; Board of Aldermen; Selectmen. III. Board of Estimate; Board of School Estimate. IV. Budget Commission. V. County Board of Review; County Board of Supervision; Board of County Commissioners; County Board of Education; Advisory Board and County Commissioners; County Excise Board; County Coimcil. VI. Mayor; Town Meeting; Appropriation Committee; State Tax Com- mission; Commission of the District of Columbia. In 9 per cent of these cities the conunittee on financereviews the proposed expenditures for educational purposes; in 30 per cent the municipal legislative and executive bodies; in 14 per cent the board of estimates; in 16 per cent the budget commission; in 18 per cent a county board; and in 12 per cent either the mayor, the tax commission, the appropriation committee, or the electors at a town meeting. The larger cities are more likely to have a permanent committee or board which acts as a reviewing authority for estimates. In Eastern and Southern groups the municipal governmental officials more frequently act as the reviewers of the proposed expenditures for school purposes. How are members for the reviewing bodies selected? One hundred forty-two cities of the group in Table IX indi- cated whether the members of such reviewing bodies were elected or appointed. In Table IX, 27 per cent of the cities have the members appointed, while in 73 per cent they are elected. The larger cities are more likely to have members of such reviewing bodies elected. Fifty-nine per cent of the Eastern group cities have such bodies elected while in 90 per cent of the Southern and 100 per cent of the Great Plains cities they are elected. What is the size of the governmental reviewing body? Table X shows that the size of such reviewing body varies from 1 member to 43. The median number of members is 5. Twenty-three per cent of these cities have a reviewing body of three and 28 per cent have five members on such body. Twenty-seven per 48 Budgetary Procedure for a Local School System cent of the small sized group cities, 12 per cent of the middle sized group, and 30 per cent of the large sized group have a board con- sisting of three members. Thirty-three per cent of the Eastern cities, 29 per cent of the Southern cities, and 67 per cent of the Western cities have five members on the reviewing body, while 78 per cent of the Great Plains cities have seven, and 67 per cent of the Great Lakes cities have three. The reviewing bodies with 143 and 263 members are composed of electors in cities where the budget proposal is submitted to a town meeting for consideration and approval. How many cities have a second authority that must review a budget proposal? Table XI shows that there are still a few cities in which a second reviewing body must approve a school budget estimate after the first reviewing body has taken action. Out of 211 cities which checked this question, forty-seven cities or 22 per cent have a second reviewing authority. Thirty-two per cent of the cities in the large sized group; 20 per cent of the middle sized group, and 21 per cent of the small sized group, have a second reviewing body which passes on the board of education estimate. Forty-one per cent of the cities located in the Eastern section, 17 per cent of the cities located in the Western section, 13 per cent of the Southern section cities, and 11 per cent of the cities in the Great Lakes group, have a second body which reviews the school estimate. The Great Plains section does not record a single city with this cumbersome step as a part of school budget procediu-e. In how many cities do the authorities consider the school budget at the same time that they consider other departmental estimates? Table XII makes a distribution of 207 cities that replied to this question. In 61 per cent of these cities the school budget estimate must compete with other departments for funds. This is true for cities of all sized groups as well as for the Eastern, Great Lakes, and Western groups. In the Great Plains section 62 per cent of the cities have the school budget estimate considered separately from other departmental estimates. Existing Practices in 363 Cities TABLE IX 49 NTJMBEK OP CITIES IN WHICH THE MEMBERS OF THE GOVERNMENTAL BODIES THAT REVIEW THE SCHOOL BUDGET AS PASSED BY THE BOARD OP EDUCATION ABE ELECTED OR APPOINTED, 142 CITIES REPORTING Distributed according to size and geographical location (a) Citiea Appointed EW.tM Total Small Eastern 21 20 41 SmaU Southern 1 11 12 Small Great Lakes 2 7 9 Small Great Plains 8 8 Small Western 16 16 Middle Eastern 6 16 22 Middle Southern 5 5 Middle Great Lakes 3 5 8 Middle Great Plains Middle Western 1 2 3 Large Eastern 3 8 11 Large Southern 1 2 3 Large Great Lakes 1 1 Large Great Plains Tiarge Western 3 3 Total 38 104 142 % of total 27 73 Total small 24 62 86 Total middle 10 28 38 Total large 4 14 18 % of total small 28 72 % of total middle 26 74 % of total large 22 78 Total Eastern 30 44 74 Total Southern 2 18 20 Total Great Lakes 6 13 18 Total Great Plains 8 8 Total Western 1 21 22 % of total Eastern 41 59 % of total Southern 10 90 % of total Great Lakes 27 73 % of total Great Plains 100 % of total Western 5 95 (a) For explanation of size and geographical location see page 152. 50 Budgetary Procedure for a Local School System m g X £ ^ G ft CO -^ OiOiH CO ,-(CO<©»H^ 1^ 00 • 1-H 93 *-4 1-H *4 (N N i-H 1-H 1-H (N »H S OJ CO rH iH 1-H 1-H 1-H 1— I 05 lO 00 CI 1-H 1-H 1-H 1-H 1-H t> •* i i^ rt< O rH 1-H rH rH ■* 00 1-H 1 to t* (N (M rt CD 1-H 1 ■Q COCDrH OS CDrHC^ 1^ 1-i 1-^ T-t ■* IM s 09 S -M-f9^o3i^ S^P^Pw s^^cStii^ cg^ajaSS r^o^fe,-i3fc». os35a HoqOOI> ojcajoo WcqOO^ ^^^=3^ ^I^H I'S'Sis iiiii gssiis ^^^^3^ 1 15 Exisitng Practices in 363 Cities 51 S S^ * S! : 1-H fH ^H t CO 1-H 1-H 1-H 1 i-H iH 1-1 1 rH 1 CO 1-H 1-H ■M ■* 1-H 1-H 1—1 1-H 1— 1 1 CO 1-H 1-1 1-H 1 1-H 1-4 1-H 1 CO 1-H 1-H 1-H 1 •* CO N CO U3 CO 05 rtl t~ N N 1-1 N X5 ■* 1-H CO 1-H 1-H CD Ttl -H 1-1 1-H 1 CO 1-H 1-1 1 C<> 1 to CO 1-H iC l> 111 to N W 00 l> ■* 1 *^ *"* 1-H IN IN rt (N 1 CO N 1-1 CO 1 , (N (N N CO ■ 1-H 1-H 1-H -^ 1-H 1-H lH IN ! to i-( N "5 1 00 CO U3l-Hl-Hl-ll-Ht* ICSl-H^ Tj< lH 1 ■* N i-H CO 15 TJH ■* N 1-H to 1^ W o ej to 1 -* 00 O (N 00 «0 ON CO 1> 1 1-H ! OS ■* 00 >fl CO ej M 1-1 N CO CO ^ooco ocogo fe IN (N ^ IM «5 Tf CO 0< Tf IV 1 ^H lO lO t^ w o CO C<1 1-H N NNNi-l- o is g !■ 1 ■s Wf^ujfHi-iuJo coed to -^ PS eo a> g> t' o a> ■s ^ •Til S i-H 11 N o o» e» eo .-I rH 'vaot^-^'OtDeiOiOioto coeocococococoeo ^3! us^u5eJiHt~«5eo«b r iOi-ieo»-(l'cx!x5eo»HC« ■>oeo-H;o>o^^ •*»HOt>.>OeON><50i-l ^ooiooioi^cMt<-t»eo tocM^esNt^oJt^-ocoo t^CONCS00t^TIJ o o M u n O s g i s J 00 00 OS ■* M N "5 i (N M O 03 rH «5 ■* ** o C^ N 1^ T-H ^ 1 >--i 1 1-1 ^ CO -^ •-< Cfl OS >s 0» T-i >C Tt< o o »o 1 ~. 1 02 1-1 CO CO t* lO 00 lO ■* CO lO 1 -2 ,S 1 ^ 1 g CO CO t> o 00 o ■v ' w O CO r- ■* »0 op ■* r-1 1 1-H O »-l »0 Tp CD »-l 9i ^ CO >o 1 •*H CO eo e» 1-t »-H ' (N IN 1 R i< — •ea o ■g 00 § i »H 1 »0 00 CO CO Si lO ffl 03 >o i § il i S '^ ~ i« r O O 2 N 05 , e»i OS rH m r- o o ' e» 1-1 CO CO Tt< C CO t^ ■* CO 1> N s» 1-H O 1-H -^ rH t* : ^ CO ^ . u O 1 113 > „ -S 1, ■* T(l CO O o o ^ Id t^ ■* CO a K> N 3 1^ o o 1= Estimating Budget Needs 105 The New Brunswick, New Jersey superintendent of schools estimates the increase of pupils on the basis of the average increase in enrolment for the last three or four years. This increase is divided by the average number of pupils per teacher at the present time which gives the additional number of teachers that»will be needed. The increased enrolment of children under fourteen years is about the usual one for New Brunswick ^- It is evident that from Table XXI the superintendent has the growth in enrolment for the different types of school as well as the total figure. On the basis of this table the growth for the coming year may be estimated. In Trenton, New Jersey, the number of elementary teachers is estimated on the increased enrolment for the past two years. This estimate is checked against that made by the principals of the buildings and supervisors. One teacher for 35 pupils in the elementary grades is provided. In the high school the number of teachers is provided on the basis of increased enrolment by departments. A teacher for each group of 25 pupils in high school is provided. Using the above methods of estimating, there was an error of one and a half per cent on the number of teachers re- quired for the whole school system. In Mount Vernon and Yonkers, New York the school authori- ties estimate additional teachers needed on the basis of enrolment data for the schools. The general growth over the past three to five years is computed and school provisions are made accordingly. In Table XXI the scheme used in Newark, New Jersey for determining how many additional elementary teachers will be needed is illustrated. The figures in Table XXI are not actual facts from the New- ark, New Jersey records, but they illustrate the system used by the estimating officer when the number of additional teachers are computed. It would seem that this plan is quite feasible since the actual number of new classes begun takes into account the policy of the board as to size of classes, the size of class rooms, the available class rooms, and the conditions that determine when ^New Brunswick, New Jersey, Report of Board of Education, 1921. 106 Budgetary Procedure for a Local School System 1 OO0OOOO0OO CM ■ •It ■^ si (NrtOeO'-HM'-^OINO i-( o i-H 1 1 ?5 INOOlNOwi-iOrHrt 3 ■s •a 1 1; -g: ^; ■« 1 o i < 1-1 rti-lON'-HNOO'-lO o lMO0COOi-i- O w s^ i r-i ^ ■>*<'' CO ^ T(< ei § t>. O b- 00 «-l lO U3 C<1 OS CO *H t* o ■* /ipO}03U9^3S CO O CO o o 00 CO U5 >0 lo eo DQ i-( rH t-t ' CO N i-l iH O ■
  • lO CO id 00 C4 O o CQ 00 e0 OS Til CO SJhS^S rt lO a i3w M}831100JJ M ^ CO 1-1 i-i N eo T-1 rH e) a s-si >H i-H M (N ' CO 1-H (^ i-i CO r(i U) lO rH CO 00 ■* (N (N OS 00 yf la °^. ilMx ai9ii CO o> CO O O iH eo N 00 ' rH N lO i-i ^ ^fe CO i-< CO CO Od -< CM N ^ w eg » CD iH OS 1-1 CO OS ? * g ojDffng IS 00 CO ^ O 00 N i-< O O U3 t- ^ 0> ■* "". ^« ^ ' N I-I eo s-^^ ■§ !>■ •<* '^ ■§ •< g ^s a ? 1 11 s iJ g 1 o 0) >J ■1 1 o g ■= .2 ^ 1 1 I'll it l-olfs-s 5 fl 1 i"s| o 1 i 1 i SI'S s ^ .a a til i 1 1 11 1 1 1 1 s ll iillli §1 |H g 3 ° O 1 |oo^ I^mOwwOO |Ihoo| Unit Costs for Budget Purposes 115 ci^n_ ^ s §SS S3§ CO ^ 9 ° ^ &2S 1-1 rH ^^^ s M g ° 00 2 2^ ^^ at 2 d « s o ^ 00 1— 1 ^ ^ 9 ^ ^ ^ CO 1-H 2§ ° fe ^ ^ rH ^g§ S 00 1-4 CO 883 OS 1-* ^ ~ 9 SJ5 t-1 s? SE; S 8 g?s S5 s 31^ « U3 CO U3 a> 1-H »H §9 ^ g 2fe £o§ § N as 1-f S 9 gs 9 ^g^ o » 00 S'S s R CO CO ^ 1-1 U3 ^ N pi ° 2 2 U5 2 ^ CO »-H l-H T-t 1-4 iH ^SU S5 2S ss ^ U3 1^ ss? ^ ^ to CO .-1 5SS CO 1-t 1-t 7a d a Q S Si, g"S '3 XI ^ &° !" g S 03 ^ J-Sj-g s 111 ft S* a 1^ S d a :S c3 d *« O tH 3 g II -a ^ I S £ -e S ^ QQ Ph |S^o6o| 116 Budgetary Procedure for a Local School System aiJ/iqunQ to lO tX) >o o lis CO 05 1^ 05 rH CD 00 l> 05 O pUVlfMQ (SI) DUIUMQ (N lO t^ CO O 05 Tjl CO O M o l^ OS 05 '-I l» as CO CO CO (ff) Bunuoj m I- (N N >0 00 03 CD rt CO (N CO (N O CO O O O lO N ■* ■* o s9oyoj i-H Ol O o ■* >o O 9 ^ 00 2§ OJ CO lO CO 1-1 CO g lO CO CO o o ° gggss CO •* 1-t 1-H §^2 on3wpuvuv[ji CD ■* O CO CO o 1-t 1-* rH lO lunvag I I. I viavfvg J2 (N 1-1 CO ° 9 CO lO ^ CO So i CO 1-* 9 SS ^ rH CO OS c« IN ^ ° +■ Sh s ^ Mjnqny >0 CO >H •* ,-1 CO 00 t ■* 00 (N CO CO o g - ^ g o -a +3 '^ I § a " fl ^ 3 J 03 T3 a ca c3 CQ i-a:! O O o g*2 •3 ° O CO ^ J3 2 a 9 O S fs el 00 o o " oo "^ 05 S o o 3 «> ° " t- *s 5 sl ° -i o 9< n^ S 5 ai' o Unit Costs for Budget Purposes 117 0> 1-1 ■* o> ON OS t> (N fM eq ■* CO OS CO o> Td CM C4 usll US OS N 00 i-i e<5 ui o O 1-1 O N (N 1-1 m CO N O 00 co| t- 1-1 1-1 Co| o> 00 00 N l- CO CO t- OS U5 03 • O "5 s o o 1*1 •tH CD us • ■ (O 1-1 1-1 to y-l r-l Ui 00 00 us CO ■* 1-1 CM CO o o •* CM CO lO ■* O O O l> CO M o O o 00 C« CM eo o t- U5 1-1 OS 00 t~ .-1 1-1 00 ■* CO m 1-1 CO CM on O CO -< CO t» -H ■* O <0 1-1 00 rt o o O CM 00 o CO w O O T)l t- iH CM 1-1 CM 03 Cq CM Ttl lO 00 o CM O t^ 1-1 00 o ^ 9 ° "^ N rH O Td< IN CO US gj: no CM CO •* 1—1 t» S2 n 5i E; S2 m «D o •-1 o> o 00 Tfl 1-1 o CM o o ■* us O O CO o rH CO rH 1-1 00 CM US CO on US 1-1 H 1-1 fc r3 S Si j3 ^ lO CO O (N -H OS ■* o 1-1 o 00 o o e« CO o o o 05 1—1 1-1 lO CO t« t^ us vH CO CO rM CO o us CM s CO H 2 00 us 00 N CO OS «o O CO CO 1-1 CM cq -co o ea •* i-t CM 1-1 CM S 3 O M ■* 00 c 00 CO ct £2 £2 U3 0> 1-t ^ s s t- r-4 CD eo 1-1 CO CO 1-4 C4 W 1 m s •a P :s "o > •+3 ?n "S ?? it < 1 « Light and power Janitor's supplies General care of grounds Services other than personal Other expenses of operation Total of operation of plant i §1 ■s 1 11 •35 11 1 1 1 1 Heating, Lighting, and plumbi Apparatus Furniture Other equipment Other expenses of maintenanci Total of maintenance of school Auxiliary Aqencibs and Sund 1 1 Salaries Repair and replacement of bo Other expenses New books ■s 1 1 Medical inspection Nurse service Dental service Other expenses Other auxiliary agencies and s Total of auxiliary agencies 118 Budgetary Procedure for a Local School System •I I— ( n 1 Sgc^S S S2g §S^ 1 imofsmivf ■* U5 l> -H O rt N 1-1 CO fe -^ ^ CO CO rt O O CO lo CO CO OS CO 111 CO N o t- o mmiii T-i t- a t- lO N CO O OS U5 1-1 CO «? N CO -H N ro i-H rH OS 1-1 lO CO tH ■* CO OS M CSI U5 t» ?2§3J5S§ CO OS ttospnjj CO o ■* N O 1-1 CO rt ej CO g-^-^ ?§ N 1-1 lO «o >H CO SS3SS lO •* J19UMJJ « to CO "* CO CO C4 CO •* 55-^ § CO ei O CN| tH oa C4 CO o 0) CO N lO b- T)t CO 1-1 N 9iipgj3aoiQ ■* t- (N w o -1 e« o t~ -X u} CO ei us t- CO IH N 1-4 •* iH OS CO CO ei eo sffOd »m9 SSK 00 O rH 5 rH Sgg^S s§ CO CO 1-1 s ^ ^ CO PJ S§2 N 00 CO t- CO CO t* 1-1 tH OS ■* CO 9(lOJU9l{) o w o o O 03 O ^-1 03 eo 00 lo CO CO ^H g « ^ ■* CO >o o lo O U3 sssss eo T(< OS VIWU9Q CO t- o 00 t> CO CO vH N CO r^ M S :§ N ■* "OWN il CO O CO t^ -^ CO 00 o> uotinj O O rt •* N O O ■* rH ■* tH o CO CO iH e» CO t- co Co N eo g§S2S CO CO OS OS 1-1 l~ U5 OMUIJ^ ^ CO o «0 CO CO O CO CO .1 1-t N -H lO ^ s CO N ubjects isistants sands fficeaa ce a f pcrvisors of grade of supervisors cipals ipal's clerks and of principal's offi of supervision o s. 6 s control onal control control ERVICB hers used in instructi of instruction ional service 1 % a ! 1 ost of busines ost of educati tal of general rKUCTIONAI. S aervision 9,lariespaidsu ther expenses daries of prin filariesofprinc ther expenses ther expenses aching ilaries of teac extbooks ther supplies ther expenses tal of instruct Operation op Pl Wages of janitc Fuel Water M OO^ gswOMwOO^ mHOO ° Unit Costs for Budget Purposes 119 ^ CO o eb U3 00 S: O fH 04 oa t- <-t N CO 00 •a 00 i ■* rt to •*! b- CO Cj 00 M o> C4 U3 O vH rH 1-4 ggsg Sg $S3S e4 CO iH uj «s o CO U3 CO <3i 04 00 s ^^ss§s •a CO O 1-1 C4 CO CO i-i M 00 O 09 CO C4 C4 CJ Ol »H O OS ^ a> 00 ej la C4 oo O r^ CO O 1-4 t-t 1-1 t- CO 1-1 00 •a CO o o) us CO 04 03 o a> 00 1-c O 04 i-l CO GO M CO « -« O O lO o N ■* N Oil 04 1-1 o 1-1 04 00 U3 01 O CO 04 04 <3> -H 00 t- CO o o O 00 O rH CO CO S: a> 00 CO U3 CO CO O iH o 04 O iH ts »^ » O 1-1 CO § o £ a "a 6 » ° d «> ° a b-g 3 4oSo£ "3 S Ills o< ft. s ft g> I-l 1 -a "i .9 ill i o "S 5 1 «. s g S ft -s 5 §i|| 2 t-l ,-s - 2 00 3 « S g J J I 3 ■§ ■§ .^3 -ta -ts a _S aS ^1 120 Budgetary Procedure for a Local School System o o o 00 00 o 09 O CO lO o ■>* CO W CJ o eo OS ilBj,nqm»j^ 00 rH OS CO O (N ■* "? 1-H 1-H rH CO ^-'^ ^ ei ci CO .-H tH lO t-H CD lO P» CD OS OS lO 00 •* >o OS SJl^yOOy 013 j^ «3 OC <* 00 o 00 o o t- r(i CO (N OS N m ea ■-H N rH CO .H CO i-H N ni lO CD ui CO ! ai u5 •>!< 1-1 iH O 00 o rt Tfl lO CJ o o •* • Motua^ -jjf O rt IN OS O l> CO o (N r) OS 00 ■* 1-1 U3 N .-H CO i-H •* 00 1-1 .-H J> ■* -H a ao t~ a> CO U3 ^ CO C^ CO CO CO IN 00 TJH (N CO sss 00 00 OS c pod^ooj OS CO CO o CO rH rH M OS CO M ^ N CO N CO S i^ i: CO ni >0 lO !0 (O O m rt t^ CO U5 n< lO o N r- ^^ npj mm >0 lO t- ■* (N OS CO CM n< CO OS «0 CO "^ CO CO T)i IN O C4 1 CO ■* ■* o ■* cn ui ro CD tr> to ui CO oi CD us CO o vuuvnv3[0V'j 00 CD rl< o OS ON CO OS CD ^ lO .-1 OS IN iH CO U3 CO i-H o 1-1 00 n< CO •V m 1 {; rt 00 CD •* CO 00 l^ CO IN OS «0 O o ni us UOJSfiMlJf O i-l »-t ■* o OS 1-H 1— 1 OS O ^ S "S £ N 00 C>l ) N f-t CO 1-1 rH 00 CO CO CO CO C4 00 o 00 CO O 00 ^ CO O tH ■<*< 05 ■>* O 1-1 w 00 eo a> CO a> o M CO Ui O 1^ ■* CO 00 l> C<( CO t- C4 lo CO OS >a CO ■* O O -H 05 CO « CO O "5 i-H CO 00 CO CO 00 to T)( CO N N CO O i-H CO CO CO N CO CO CO m ■* Tji >n 00 o o t- 00 05 t- CO IQ to CO 01 I^ ■* M .-H Ttl O « »-H 00 -i o Ttl lO rH N CO CO CO O CO U3 (4-1 P H ■S ° §.3 2 S ® !5 t- Ld O ■< •r' ^ ^ ^ ■* 00 00 m m uj o O O N go 00 lO 00 O O t^ O rt N OS S: Bxnqs})t>ld to CO a> lO ■* OS 3 CO o ra CO U3 1-1 « C5 O rH a> ff4 00 « eo fH w 1-1 en o U5 «o (O ■* m C^ CO o N CO o >s O O 00 O I oi " " ' CO 00 Vpi03U0 00 o» ^■ t- CO fW O 1-1 t- M 1-1 CO OpWMf) c«i o e t>. OS OS e«i 1-1 CO w uoajo 0> CO U3 O O O 00 CO o ^ CO 0> OS CO CO 00 CO CO 03 o eq •* t~ 1-1 a> t3 lo ta n a o o o ^H ^ ^ M 00 rH O •* CO CO CO ipraiMjii 8 wpwammioj^ -^ >o •* a> c« t» CO 00 a> •-• CO ■* CO o CO 1-t CO n H sjjo^ vxvdmfi la 00 iH o CO CO o 00 e^i o Unit Costs for Budget Purposes 123 S8S 5- eo . 00 a> CO ^ CO o s Q t- CO 1-1 00 •-< CO rt 00 O 0 CO t~ .-I U5 CO rt O (O CO o rH o m ■* e» N o CO N ■* 00 s CO N 00 o o t~ O OS CO N s » ^ lO ^ CJ t ® O »-l O rH O ci o o CO to C4 e^ 00 CO >-l o S5 CO CO ■* to CO t- CO 'H OS CO s§ c« 00 09 CO CO r-l a> ^ .-I OS Q CO "-I ■* O U5 00 "O 1-H r-l t- to 0 r- ^ rH to CO e« ■* o 1-1 ■* US 124 Budgetary Procedure for a Local School System SUWiJ 3mM. O W "5 "O --I QO Oi t^ CO CO t- (N 0 IN jajjiuajoji to ■* o •<* M 00 CO o> r- ■* i-c ffl i-H 00 N o» f-l 00 tMlOJiSJOJl O) CO CO U3 O) U3 ;0 (O O 03 CJ to 1-1 ■* •* vpwaaiTmoj; 00 i-( CO CO o O) I-H CO CO i-H N •Bdg oBofDdvg 00 t- »o O .-H (N ■-((NO t- CD i-( i-( CO >o 9" I J V3UVlUVp)gl .1 N N O CO O O C4 CO i-( CO 0> rH lO O CO O 1-1 o amojj >0| ■* OS >-i' 1-1 (N ■-( N CO J»D19SSU3}J O CO >-( 05 0» CO CO •^ CO i^ CO 00 0> "3 r^ CO 9isd99^i{Bnoj Unit Costs for Budget Purposes 125 CO CO a» 00 00 00 CO N •* -"JH O CO l>. rH •* rlt CO O O CO 00 J5 5; « 00 0 CO ■^ i-l 1-c CO (N «3 IN 11 «0 1-1 N rH 00 o> ^ CO 00 C4 «o 1-1 iH O "ON O O r-l 2S tH CO OS (N 10 •* W 1-1 tH 1-1 CO 000 o 00 o O CO OS 1-1 r» N 00 O CO o CO CO g o o •* OS •* N CO t^ ffi 00 "3 t- W O •-( o 1-1 00 1-1 n< CO M IN rH O UJ « 126 Budgetary Procedure for a Local School System control the costs are given the two items: business control which includes salaries and expenses of school elections, salaries and expenses of the board of education and secretary's office expenses for legal services, and other expenses of business control, cost of educational control which includes salaries and expensed in connec- tion with the enforcement of the compulsory education laws, truancy laws, census enumeration, and other expenses of educa- tional control. To the item, other auxiliary agencies and sundry activities, are added : transportation of pupils, care of children in institutions, provision of lunches, commimity lectures, social centers, recrea- tion, payments to private schools, and pajrments to schools of other civil institutions. In Table XXIV the cities of New York State are grouped according to population and a measure of central tendency is given for all four groups. Since there are only three cities in the first group, the amount expended by the middle city in an order distribution is given as the median for each item here listed which may be accepted as the measure of central tendency. The actual median for the cost of business control for the cities of the first class is $1.25, while the amount given is $1.23. The actual median for the cost of educational control for the three first class cities is $1 . 125, while the amount expended by the middle city is $1 . 13. The figures given as the median for the seven second class cities were entered in a manner similar to that employed in the first column for the first class cities, that is, the amount spent by the fourth city in an order distribution of amoimts spent by the seven cities is given as the median. On inspection it is found that the median amounts spent for some items vary only sHghtly. The larger cities expend more for instructional service. The first quartile for the cities with over 30,000 population is nearly the same as the median amount spent by the third class cities for instructional service. A part of the greater cost for this item in the large cities is attributable to the greater amount spent per pupil for the salaries of principals. The item, salaries for teachers, in the large cities requires from seven to ten dollars per pupil more which is a big item in the cost of instructional service. For a majority of the items here Usted the amoimt expended per pupil in average daily attendance is greater Unit Costs for Budget Purposes 127 I o o o a S g O IH n !5S5g sssssggss ^ o N 1-1 t^ rH -* r- i-H iH «» §■ l' 1 ^S^ S^S5SS?3SS2 CT -H N r-( W g rH .-( •1 3 «» 1 SiSS 8g5S2§S5§§S »H iH N T-i eo o ■* eo eo a i-i «o aioot^oeooosooo n lO 00 o >oioaocor-4eoot>co w CO t-i e '^ ■* ^ o rintiO'-i^'^oooo cjeo«0'-io«oe»it~»-i 1 eo eo "S 1 ^ O iH N sssssssss 5 t? oS "^ 1 00 t- rt a» O »-l ■* . N PH -H pj "2 |s si OS eo m U5 -H N Oi t» CO II 1 CO e>) r^ ei .H .^ 00 1-1 o -H eo •* 1 -S ■§ ^ s S IS" "S o U General control Cost of business control Cost of educational control Instructional Service Salaries paid supervisors of grades and su Salaries of principals Salaries of principal's clerks and office assi Other expenses of principal's office Salaries of teachers Text-books Other supplies used in instruction Other expenses of instruction 128 Budgetary Procedure for a Local School System «0 lO O (N "5 t- lO o lo OS eo 9\ g « N .-< t- CO •* 00 >o »H ■* CO us o i-i O lO CO c» >-i >-i N ■ o 1 §: g lO lO U3 O CD >0 lO o U3 CO CO lO ■■s 1 1 .H ^ O U5 CO tH O 00 00 CO ■* »«. 00 Tti ro N i-J »H S o o o 00 r- U5 O O O ■* CD to o» ■* CO CO N lO |> t-. lO (N (N w CD CO N 1~A »-) OJ CO 00 o> N ■* 05 00 00 o OS ■* •i n 05 N o la >o 00 CO 05 ■^ ■* «o OJ •*' T* ej ^ pi s OD si 00 CO iO 0> CO 00 C» 1-H ■* N CD l-H 1 § c 00 lO i-H ■* CO 1 °° *r »0 CO •<«i o 1 t>^ eo CO N 1-* 1-H CO -H CO oa CO 00 to o CO •* 00 >o ^^ t^ 05 ■* N M lO CO CO N N N 1> "§ CO CO N I-t 1-1 s •§ ■S O Second Class Cities !i »0 O •* 05 05 ■* l«. o N ■* 00 o 2 1 00 «0 CO ■* CO OS 00 i>. 00 CO ■* uj J OS T)i CO ' I-H tH ^A ^_ *« flo 1 ■* rt 00 ■* CD N rH o CO 3 First Clasi Cilie s I rt 1-1 CD CO 00 uj i-J CO OS OS CO "-I 00 »— 1 CD « Comparative data for previous years • Comparative data from other school syatems > Proposed budget for next year !■ Statement of revenuea by souroee >■ Statement olasBifying the proposed expenditures by object organiggtien unite, character, function and analyais of unit costs T Final budget sstinate Is submitted to board of education by the chief executive of the school systea I .ett| ?lnal budget eatlmte la deliberated upon, given publicity, considered at public hearings, and finally approved by board of education pinanoing plan| [Spending puS| APPENDIX I SCHOOL LAW REFERENCES 1 . Alabama, General Laws 1919, art. 8, sec. 18. 2. Arizona, The School Law 1919, oh. 18, sees, 2817, 2818. 3. Arkansas, Digest of Laws 1920, sees. 7, 7589-a, 7625, 7627, 7628, 7631. 4. Califomia, School Law 1921, art. 7, sec. 1612a. 5. Colorado, School Law 1917, sec. 245. 6 . Connecticut, General Statutes 1 920, ch . 58 ; Support of Schools, ch. 16, sees. 235, 236, 252. 7. Delaware, School Code 1920, sees. 127, 130, 132, 134. 8. Florida, School Laws 1921, sees. 2, 53. 9. Georgia, School Code 1921, sec. 67. 10. Idaho, School Laws 1921, art. 24, sec. 1043. 11. Illinois, The School Laws 1921, Circular No. 157, sees. 3, 136, 190. 12. Indiana, School Laws 1917; 1919; 1921. 13. Iowa, School Laws Code 1897, the Supplement to Code 1913, and the Supplemental Code 1915, sees. 2806, 2807, 2810, 2768. 14. Kansas, The School Laws 1921, H. B. 570, sec. 9072. 15. Kentucky, Educational Laws Supplemental to the Constitu- tion 1920. 16. Louisiana, Public School Law 1919, act. no. 120, 1916, sees. 55, 56. 17. Maine, Laws Relating to Public Schools 1921. 18 . Maryland, The Public School Laws in Code of Public General Laws 1912 and Acts of A^embly 1912, 1914, 1916, 1918, 1920, ch, 4, sec. 26; 1920, ch. 442; 1916, ch. 506, sees. 27, 29, 52. 19. Massachusetts, Commonwealth of School Laws 1919. 20. Michigan, Revision 1919, act. 65, sees. 4, 5; 1917, act. 166, sec. 23. 21. Minnesota, Educational Laws 1921. 22. Mississippi, School Laws 1919-1920; 1910, ch. 122, sec. 3426; 1912, ch. 125, sees. 4525, 4534. 23. Missouri, Revised Code 1921, ch. 102, art. 2, sees. 11142, 11155, 11188, 11189. 136 Budgetary Procedure for a Local School System 24. Montana, School Law 1919, oh. 6, sec. 607; ch. 20, sec. 2001, 2002. 25. Nebraska, School Laws, 1917, acts. 2, 22. 26. Nevada, The School Code 1921 Fiscal Management of School Districts sees. 1, 2, 3, 9, 10, 14. 27. New Hampshire, Laws Relating to Public Schools as Codified and Amended by the Session Laws of 1921, part 4, sec. 15; part 6, sec. 4. 28. New Jersey, School Laws 1921, sees, 74, 75, 76. 29. New Mexico, Public School Laws as amended 1917. 30. New York State, Education Law 1921, ch. 16; art. 33-a; sec. 877. 31. North Carolina, The Public School Law 1919, arts. 11, 12. 32. North Dakota, General School Laws, 1919, art. 7, sec. 632; art. 12, sees. 1298, 1301, 1304, 1306; art. 21, sec. 1382. 33 . Ohio School Laws 1921, sees. 260, 4763, 5649. 34. Oklahoma School Laws 1921. 35. Oregon School Laws 1921, ch. 7, sees. 228, 230, 231, ch. 9, sees. 307, 334. 36. Pennsylvania, The School Law 1919, art. 5, sees. 501, 513, 523, 524, 532, 533, 534, 536, 537, 563, 564. 37. Rhode Island, Laws Relating to Education 1919-1921. 38. South CaroHna, General School Law 1919 as amended. 39. South Dakota, School Laws 1915-1921. 40. Tennessee, Public School Law 1921, ch. 2, sec. 1. 41 . Texas, Public School Laws, 1917, 1919, 1921. 42. Utah, School Laws 1921 as amended ch. 10, sec. 4624; ch. 11, sec. 4704. 43 . Vermont, General Laws Relating to Department of Education as amended to 1922. 44. Virginia, School Laws 1920, Code sections 646, 661, 726, 747. 45. Washington, Code of Public Instruction 1917. 46. West Vir^nia, Code 1919, ch. 126 to amend ch. 28a of 1916. 47. Wisconsin, Laws of 1919, oh. 14, sec. 925. 48. Wyoming, School Laws 1919. BIBLIOGRAPHY Adams, H. C. The Science of Finance. New York. Holt. 1898. Agger, E. E. The Budget in the American Commonwealth. Studies in History, Economics, and Law, Vol. 25, No. 2. Columbia University. Ph. D. Thesis. New York City. 1907. Bachman, E. p. Estimating for Budget Purposes the Number of Teachers Needed in the Elementary Schools. Report of the Committee on School Inquiry, Board of Estimate and Appor- tionment, City of New Ydrk. 1911-1912. Ballou, F. W. Efficient Finance for the City School System. Pro- ceedings N. E. A. 1918, p. 613. Boston Statistics Department. Special Publications 1-20 on the Budget. City of Boston, Printing Department 1898-1913. Brtjbke, H. The Budget as an Administrative Program. Annals — American Academy of PoUtical and Social Science, 62: 176-191. November, 1915. Buck, A. E. Budget Making. New York. Appleton. 1921. Buck, A. E. The Operation of the New Jersey Budget Law. New- ark, New Jersey. 1917. Budget Legislation in 1921. The American PoUtical Science Review. Bureau of Municipal Research Making a Municipal Budget, 1907. Harrisburg, Pa., Survey, 1917, pp. 4^-52. A Handbook of Municipal Accounting. New York. Appleton. 1914. Bulletins Nos. 57, 80, 88. Newark, New Jersey Survey of the Municipal Government, 1919. pp. 86-110 (unpublished). Dunkirk, New York Survey of the Municipal Government, 1919. pp. 30-40 (unpublished). Salem, Massachusetts Survey of the MunidpalGovernment, 1921. pp. 45-55 (unpublished). Cleveland, F. and Buck, A. E. The Budget and Responsible Government. New York. Macmillan. 1920. CoBDEN Club of London. Correspondence Relative to Budgets of Various Countries. New York. Cassell, Petter and Galpin. 1877. Cook, H. R. M. Standardization of School Accounts and Statistics. AmericanSchoolBoard Journal, 61: 43-54. July, 1920. Elliott, E. C. Some Fiscal Aspects of Public Edu,cation in America. Teachers Collie Contribution to Education, No. 6. Coltunbia University. New York. 1905. 138 Budgetary Procedure for a Local School System Engblhardt, N. L. a Score Card for Records and Reports of a School System. Department of Educational Administration, Teachers College, Columbia University. New York City. FiNEGAN, T. E. Statutes and Provisions of Charters Regulating School Systems in the Several Cities of New York State. Albany. The University of the State of New York. 1915. FiTZPATRicK, E. A. Budget Making in a Democracy. New York. Macmillan. 1918. Gilchrist, H. The Governor's Budget in Maine. Bureau of Municipal Research Bulletin No. 92. New York City. 1917. GuLiCK, L. H. 'Evolution of the Budget in Massachusetts. New York. Macmillan. 1920. Hadley, W. "R. Accounting Basis of Budgetary Procedure. Annals — American Academy of PoUtical and Social Science, 62 : 136-39, Nov. 1915. Hutchinson, J. H. School Costs and Accounting. Teachers College Contribution to Education No. 62. Columbia Univer- sity, New York City. 1914. Indianapolis, Indiana. An Analysis of the Budget for School Purposes. American School JBoard Journal, 63 : 76. Nov. 1921 . Mandel, a. M. Budgetary Procedure Under the Manager Form of City Government. Annals — American Academy of Political and Social Science, 62: 163-75. Nov. 1915. Michener, a. M. Budget System of Frankfort-on-the-Main. Columbia University. Ph. D. Thesis. New York City. 1921. Moehlman, a. B. a Standardized Budget. American School Board Journal, 61: 33-35. Oct. 1920. Morrison, J. C. The Legal Status of the City School Superinten- dent. Baltimore. Warwick and York. 1921. Oakey, F. Principles of Government Accounting and Reporting. New York. Appleton. 1920. Ohio Budget Commission. Budget Code and Explanation. Col- umbus. 1916. Proceedings, Eighth Annual Schoolmen's Week. University of Pennsylvania, Bulletin Vol. 21, No. 37. June 1921, 110-134. QuiMBY, H. D. Budget for the City of Rochester for 1919. City Controller's Office, Rochester, New York. Report of the Committee on Uniform Financial Reports. Proc. N. E. A. 1899, p 349. Also see U. S. Bureau of Education Bulletin No. 3. 1912. Report of Special Joint Committee on Taxation and Retrenchment. Legislative Document No. 80. Albany, New York. 1920. Bibliography 139 RiGHTOR, C. E. Recent Progress in Municipal Budgets and Accounts. National Municipal Review, 5: 403-410. July, 1916. Smith, H. P. The Accounting System and Budget of a SmaU City. American School Board Journal, 61 : 41-43. Nov. 1920. Spaulding, F. E. The Making of a School Budget. School Review, 26: 684-95. Stratkb, G. D. and Engelhakdt, N. L. The Survey of the Hadeensack, New Jersey School System. Board of Education, Hackensack, New Jersey. 1921. Strayek, G. D. City School Expenditures. Teachers College Contribution to Education No. 5. Columbia University, New York aty. 1905. Strayeb, G. D. and Thobndike, E. L. Educational Adminis- tration. New York. Macmillan. 1913. Theisen, W. W. The City Superintendent and the Board of Educa- tion. Teachers College Contribution to Education No. 75. Colimibia University, New York. 1916. Updegkafp, H. a. a Study of Expenses of City School Systems. U. S. Bureau of Education Bulletin No. 5. 1912. Upson, L. D. Budget Making for SmaU Cities. Annals — American Academy of Political and Social Science, 62: 249-63. U. S. Bureau of Budget Circulars for 1921. Washington, D. C. U. S. Census Bureau. Financial Statistics of Cities. 1919. WiLLOUGHBY, W. F. The Problem of a National Budget. New York. Appleton. 1918. APPENDIX II EXTRACTS FROM SCHOOL LAWS RELATING TO THE BUDGET ALABABIA, GENERAL I4AWS 1919, ART. 8 Section 18. The city board of education shall annually prepare on or before the first day of July a school budget which shall show the amounts needed during the succeding school year. This annual school budget shall also show the estimated amounts that will be received from the county, and from any local tax levy for schools It shall be the duty of the city council or commis- sion to make such an appropriation as will care for the deficit from the treasury from the city, if at all practicable to do so. Section 20 The business and financial transactio^is of the city board of education, and the records and accounts of its treasurer shall be audited as early as possible after July the first of each year, and may be pubhshed. Section 22. The city board of education shall cause to be prepared and pubhshed annually, not later than the month of October, in sufficient quantities for distribution among the inter- ested citizens of the city, an annual report showing the condition, current accomplishments and needs for the improvement of the schools; abo a statement of the business transactions of the board, and the amount expended and for what purpose. Such state- ment must show the total amount of school funds received by the city and the sources from which derived. The amount expended for teachers' salaries ip. each school and the amount paid out of the school funds for any other purpose than teachers' salaries must be shown and shall include the name of the person to whom paid, the amount of each items, and the purpose for which said amounts were expended. Article 15. The scholastic year shall begin on the first day of October of each year, and end the thirtieth day of September of the following year MISSOXJRI, REVISED CODE 1921 Chapter 102, article 2, section 11155 the school year shall commence on the first day of July and end the thirtieth day of June following. Section 11142. The board of directors of each district shall, on or before the fifteenth day of May of each year, forward to the Extracts from School Laws 141 county clerk an estimate of the amount of funds needed to sustain the schools of their district for the time required by law, or, when a longer term has been ordered by the annual meeting, for the time thus decided upon, together with such other amount for purchas- ing site, erecting buildings or meeting bonded indebtedness, and interest on same, as may have been legally ordered in such estimate, stating clearly the amount deemed necessary for each fund, and the rate required to raise said amount. Section 11188. The county treasurer in each county shall be the custodian of all moneys for school purposes belonging to the different districts, until paid out on warrants duly issued by order of the board of directors or to the treasurer of some town, city or consohdated school district, as authorized by this chapter, except in counties having adopted the township organization law, in which counties the township trustee shall be the custodian of the school moneys belonging to the township, and be subject to corresponding duties as the county treasiu:er; and said treasurer shall pay all orders heretofore legally drawn on township clerks .... Section 11189. The county or township treasurer shall, semi- annually settle his accoimts with the county court at its first and third regular terms in each year, being the regular lebruary and August terms of said court The said treasurer shall account for all school moneys and funds of any and all kinds received by him, from whom and on what account, and the particular fund to which each of said funds were entered and charged, and the amount paid out for school purposes to the various districts of the county, and for any and all other purposes. The county court shall examine the vouchers, receipts, orders and warrants upon which each of such payments was made, and if satisfied that said payments were just and correct, shall make an order attesting the same, which order shall be entered of record and shall be prima facie a discharge of the liabiUty of said treasurer The said county or township treasurer, shall on the 25th day of March and the first Monday in October of each year, deUver or mail to the clerk of each school district in the county or township an accurate and detailed statement, showing the actual amount of cash on hand to the credit of each of the district funds; and the statement made in October, as herein provided, shall show the amount of cash on hand on the day of the approval of the last settlement made by the said treasurer with the county court, and shall be jointly made and signed by the said county treasurer or clerk of the county clerk, and shall be a full exhibit, showing the amount of public money, railroad taxes, and all other moneys on hand or due the district by taxation, the levies made, the assessed valuation of each of said districts for the year, and the balance on hand to the credit of each district fund. 142 Budgetary Procedure for a Local School System NEW JERSEY, SCHOOL LAWS 1921 '> Section 74. On or before the 15th day of May* in each year, the board of education of such school district shall prepare and deliver to each member of said board of school estimate (two mem- bers of the board of education appointed by the president of said board of education and three members of the city council or city commission appointed by the city council or the commissioner) an itemized statement of the amount of money estimated to be necessary for thfe current expenses of and for repairing and fur- nishing the public schools of such district for the ensuing school year, and also the amount which shall have been apportoined to such district by the county superintendent. Section 75. Between the first and 15th day of February in each year said board of school estimate shall fix and determine the amount of money necessary to be appropriated for the use of the public schools in such district for the ensuing school year ex- clusive of the amount which shall have been apportioned to it by the county superintendent of schools. Said board of school estimate shall, on or before the last named date, make two cer- tificates of said amount, signed by at least three of the members of said board, one of which certificates shall be deUvered to the board uf education of said school district and the other to the common council, board of finance or other body in the city having the power to make appropriations of moneys raised by taxes in such cities. Section 76. Said common council, board of finance or other body shall, upon receipt of said notice, appropriate by including the amount so certified as aforesaid, in the tax ordinance, and said amount shall be assessed, levied and collected in the same manner as moneys appropriated for other purposes in such city shall be assessed, levied and collected provided, that any amount in excess of three-foiuihs of one per centum of the taxable valuation of the real and personal property shall be appropriated only with the concurrence and consent of said common council, board of finance or other body, expressed by the resolution duly passed. The board of education shall, as soon as practicable after the close of each school year, cause to be printed and published a report of the condition of the pubUc schools under its charge, of all the property under its control, and an itemized account of the expenditures of the board and of the finances of the district. *The board of education submits its estimate at the time that other de- partments of the city government file their estimates, that is Feb. 1 'The fiscal year begins July 1. Extracts from School Laws 143 All disbursements of the board of education shall be by warrant drawn on the custodian (city treasurer) of the school moneys of the district, signed by the president of said board and counter- signed by the secretary. The comptroller, auditor or other officer shall audit the claims and demands against said munici- pality. shall be auditor of the school district shall audit warrants and statements. The secretary shall report monthly to the board of education the amount for which warrants shall have been drawn during the preceding month, the accounts against which said warrants shall have been drawn and the balance to the credit of each account and shall at the close of the fiscal year, make a full itemized report of the finances of the school district. OHIO SCHOOL lAWS 1921 Section 260-1. For all state officers, departments, commis- sions, boards and institutions of the state the fiscal year shall be and is hereby fixed to begin on the first day of July in each year and to end on the last day of June of the succeeding year. (106v 508) Section 4663. In each city school district, the treasurer of the city funds shall be the treasurer of the school funds. In a^l exempted village, village and rural school districts which do not provide legal depositories as provided in sections 7604 and 7608 inclusive, the county treasurer shall be treasurer of the school funds of such districts. (H. B. 180.) Section 5649-1. In any taxing district, the taxing authority shall, within the limitations and the manner prescribed by law, levy a tax sufficient to provide for interest and maturity payment purposes for all serial bonds issued by any political subdivisoin, and for interest and for sinking fund purposes of all bonds hereto- fore issued by such political subdivision, which tax shall be placed before and in preference to all other items, and for the full amount thereof. (H. B. 33) Section 5649-3a. On or before the first Monday in June, each year, the county commissioners of each county, the council of each municipal corporation, the trustees of each township, each board of education and all other boards or officers authorized by law to levy taxes, within the county, except taxes levied by the state or for state purposes, shall submit or cause to be submitted to the county auditor an annual budget, setting forth in itemized form an estimate stating the amount of money needed for their wants for the incoming year, and for each month thereof. Such annual budgets shall specifically set forth: 1 . The amount to be raised for each and every purpose allowed by law for which it is desired to raise money for the incoming year. 144 Budgetary Procedure for a Local School System 2. The balance standing to the credit or debit of the several funds at the end of the last fiscal year. 3. The monthly expenditures from each fund in the twelve months and the monthly expenditures from all funds in the twelve months of the last fiscal year. 4. The annual expenditures from each fund for each year of the last five fiscal years. 5. The monthly average of such expenditures from each of the several funds for the last fiscal year, and also the total monthly average of all of them for the last five fiscal years. 6. The amount of money received from any other source and available for any purpose in each of the last five fiscal years, together with an estimate of the probable amount that may be received during the incoming year from such source or sources. 7 . The amount of the bonded indebtedness, setting out each issue and the purpose for which issued, the date of issue and the date of maturity, the original amount issued and the amount out- standing, the rate of interest, the sum necessary for interest and sinking fund purposes, and the amount required for all interest and sinking fund purposes for the incoming year. 8. The amount of all other indebtedness incurred, with a statement of the sections under which such indebtedness was incurred, and the amount of such additional taxes as may have been authorized as provided in section 5649-5 or 5649-4 or any other section of the General Code under which taxes have been levied outside of usual tax hmitations or by a vote of the people, setting out in detail each item of indebtedness as provided in the next preceding paragraph and giving the details as to dates of such levies, their rates and the periods for which they run. 9. Such other facts and information as the tax commission of Ohio or the budget commissioners may require. The aggregate of all taxes that may be levied by a countyj for county purposes, on the taxable property in the county, on the tax ]3st, shall not exceed in any one year three mills. The aggregate of all taxes that may be levied by a municipal corpora- tion on the taxable property in the corporation, for corporation purposes, on the tax list, shall not exceed in any one year five mills. The aggreagte of all taxes that may be levied by a township, for township purposes, on the taxable property in the township on the tax Ust, shaU not exceed in any one year one and five-tenths mills. The local tax levy for school purposes shall not exceed in any one year three mills on the dollar of valuation of taxable property in any school district. Such limits for county, township, municipal and school levies shall be exclusive of any special levy provided for by a vote of the electors, any levy excepted from the Extracts from School Laws 145 limitation provided for in section 5649-2 of the General Code or authorized by said section or by any other provision of law to be made in addition to the limitation provided for in said section; nor shall such limits include special assessments, levies for road taxes that rnay be worked out by the tax payers, and levies and assessments in special districts created for road or ditch improve- ments, over which the budget commissioners shall have no control. Such budget shall be made up annually at the time or times now fixed by law when such boards or officers are required to de- termine the amount in money to be raised or the rate of taxes to be levied in their respective taxing districts. The county auditor shall provide and furnish such boards and officers blank forms and instructions for making up such budgets. (S. B. 160.) Section 5649-lc. On or before the first Monday in May of each year, the fiscal officer of the municipal corporation or other political subdivision shall certify to the council, county commis- sioners, board of education or other tax levying authority of his political subdivision the amount of tax necessary to pro"nde for the payoaent of final judgments against the political subdivision, except in condemnation of property cases, and said tax levying authority shall place such amount in the annual tax levying ordi- nance, resolution or other measure for the full amount certified. (H. B. 33.) OREGON SCHOOL LAWS 1921, CHAPTER 7 Section 228 the fiscal school year shall begin on the third Monday of June and end on the last day (preceding the third Monday) of June (of the following year.) 0. L., sec. 6135.) Section 230. District Meetings — No tax shall be levied at any meeting unless the call for such meeting shall contain an item- ized budget showing contemplated expenditures Section 231. It shaU be the duty of the district clerk of any district at least two weeks before a meeting is held for the purpose of levying taxes to publish in one or more newspapers published in the district and having a general circulation, a budget statement of the estimated amount of revenue required for the ensuing year for the maintenance of the school district, and in districts in which no newsparer is published the clerk shall post such budget on the door of the school house in said district at least ten days before such meeting. It shall be the duty of the directors of any such district to make out and deliver to the district clerk of their dis- trict, an itemized statement of the amount of revenues which may be required for the purpose of carrying on the district schools for the ensuing year, which statement shall be signed by the board of directors at a legally called board meeting. O. L. Sec. 6138. 146 Budgetary Procedure for a Local School System Section 231-A. It shall be unlawful for any municipal cor- poration in this state to levy in any year any tax upon property subject to taxation unless an estimate shall have first been made of the total amount of money proposed to be expended by the municipal corporation for all purposes during the fiscal year next ensuing, and such estimate published and opportunity for a full and complete discussion thereof allowed in the manner hereinafter provided in this act. 4. The estimates herein required shall be fully itemized and shall be so prepared and arranged as to show in plain and succinct language each particular item of proposed expenditure, showing under separate heads the amount required for personal service, for material and supplies and for any and all other purposes for each department, each office or officer, each improvement or unit there- of, the construction, maintenance and repair of each building, structure or institution and the salary of each officer or employee; provided, that employees of like salary in amount in each depart- ment or office may be hsted by the number of such employees, the amount of each salary and the amount of their combined salaries. Said estimates shall show also the amount proposed to be expended for the construction, use, maintenance or improvement of public highways, roads, streets, bridges; the construction, operation and maintenance of each public utiUty; the payment of bonded, float- ing, funded, warrant or other indebtedness and the interest there- on, and shall contain a full and complete disclosure of all the pro- posed expenditures. Accompanying said estimates and made a part thereof shall be the original estimate sheets of every officer and department from which the estimates herein required have been compiled. Said original estimate sheets shall show in parallel columns the unit costs of the several services, material and supplies for the three fiscal years next preceding the current year, the de- tailed expenditures for the last one of said three preceding fiscal years and the budget allowances and expenditures for six months of the current year. Said estimates of proposed expenditiures and original estimate sheets as provided in this section shall, when pre- pared, be certified to as correct and filed in the office of the levying board and shall be open to public inspection. All estimates of expenditures and all other estimates of any kind required by this act shall be made a sufficient length of time in advance of all regular or special meetings of the levying board at which by law tax levies are authorized to be made to permit publication thereof, discussion thereof, and consideration thereof and action thereon as hereinafter provided. 5 . Each municipal corporation shall include in the estimates which by this act it is required to make one estimate only for emergency or other expenditures unf orseen at the time the estimates Extracts from School Laws 147 were made and such emergency fund shall be applied only to the payment of such u&foreeen expenditures. 6. Each municipal corporation shall, at the time of making and filing the estimates of expenditures and original estimate sheets as required by this act, also prepare and file its estimate in detail of the probable receipts of the municipal corporation and account what fund, department or office, during the next ensuing year from fees, licenses, fines, forfeited bail, interest on deposits, or on securities of any land, delinquent taxes, judgments, damages, rent, premiums on sales of bonds, services, road or other work done for private persons, transfer of unused balances of any fund, rebates, refunds of moneys heretofore paid on any account, apportionment, grant, contribution or allocation from any state, county, municipal or other Uke fund and from any and all other sources of whatsoever kind or character. Said estimate of prob- able receipts required by this section shall include also an estimate of the probable unappropriated or unexpended balance in money which shall remain in each fund, department or office on the last day of the current year. The amount of the difference between the estimated receipts as herein provided and of the estimated expen- ditures for all purposes, including the estimates for emergency expenditures, shall be the estimated tax levy upon .the assessable property within the municipal corporation for the next ensuing fiscal year as nearly as the same may be determined. 7. The estimates required by this act, together with the notice of the time and place at which such estimates may be dis- cussed with the levying board, shall be published in the manner provided in this act at least twice prior to the time appointed for such proposed meeting in a newspaper of general circulation pub- lished in the municipal corporation; provided, that the first pub- lication shall be not less than twenty days nor (or) the second publication less than ten days prior to the date of such meeting; Provided further, that in case no newspaper of general circulation shall be published in the municipal corporation, then the notices and estimates required by this act shall be posted in three con- spicuous places in the municipal corporation for at least twenty days prior to such meeting. 8 . It shall be the duty of the levying board to meet at the time and place designated in the notice of the meeting required by this act, when and where any person who shall be subject to such tax levy, when the same shall be made, shall be heard in favor of or against said tax or any part thereof. 9. When the hearing provided for in this act shall have been held, or if at the time and place appointed for such hearing no taxpayer shall appear to discuss the proposed levy, then the levying board shall proceed to make, determine and declare the amount 148 Budgetary Procedure for a Local School System of taxes to be levied upon the current assessment and tax roll and to make a separate appropriation for each office or officer, depart- ment, building, structure, institution, bridge, road, highway, street, public utility or other purpose as shall be sufficient to raise the amount of taxes so determined and declared, and such determina- tion shall be entered in the proper records of the levying board; and no greater tax than that so entered upon the record shall be levied or collected by the municipal corporation proposing such tax for the purpose or purposes indicated. And thereafter no greater expenditure of public money shall be made for any specific purpose than the amount estimated and appropriated therefor, except as provided in sections 5 and 10 of this act. 10. Subject to the provisions contained in the charter of any city or town or in any law of this state relating to municipal corporations, it shall be lawful to transfer money from any esti- mate or fund to any other estimate or fund of the municipal cor- poration, and the levying board may provide that money so trans- ferred must be returned to the estimate or fund from which it was transferred; provided, that it shall not be necessary to return to the emergency fund any moneys transferred therefrom to any other estimate or fund. 14. It shall be the duty of the levying board to appoint each year a suitable number of the qualified electors and freeholders of the municipal corporation equal to the number of members of the levying board, who with the members of the levying board, shall constitute the budget committee; provided, that the electors and freeholders so appointed shall not be officerSj agents or employ- ees of any municipal corporation. It shall be the duty of said budget committee to prepare all the estimates required by this act. Said budget committee shall not receive any compensation for their services in preparing said estimates. Said budget com- mittee shall be empowered to demand and receive from any officer, employee or department of the municipal corporation any informa- tion it may require for the preparation of the budget and compel the attendance of any such officer or employee at its meetings. Said budget committee shall at its first meeting after its appoint- ment elect a chairman and a secretary from among its members. CHAPTER IX Section 307. On or before the last day of October of each year, the district school board of each school district shall prepare a budget showing the amount of money which in the judgment of the board will be needed in the ensuing year for the maintenance, operation and support of all schools of the district and for acquir- ing or improving school sites, after deducting therefrom sums expected to be received from statewide and countrywide taxes Extracts from School Laws 149 levied as heretofore provided by law or from other state or county funds. Section 334. On or before the last day of October in each year the district school board of each of such districts shall pre- pare a budget for the ensuing year of such sums of money as it may deem necessary for the maintenance, operation and support of the school system of the district, said budget to be published according to the forms prescribed and furnished by the state superintendent of pubHc instruction. (0. L., sec. 5209.) WISCONSIN, LAWS OP 1919 City Schools, chapter 4, 925. 1 . The board of education shall prior to the first day of October each year make an estimate of the expenses of the public schools for the ensuing year^, including all necessary incidental expenses and the amount thereof which it will be necessary to raise by city taxation and certify the same to the city clerk who shall lay the same before the common council at its next regular meeting. It shall be the duty of the common council to consider such estimate and by resolution determine the amount to be raised by city taxation for school purposes for the ensuing year, which amount so fixed shall be included in the annual budget to be raised by tax called the city school tax, which shall be collected the same as other taxes. 2 . It shall be the duty of the city treasurer to keep all moneys raised in any way for school purposes, whether by the state, county or the city, coming into his hands and to pay out the same when- ever the board of education shall present to the city clerk a certi- fied bill, voucher or schedule signed by its president and secretary setting forth the names of the claimants, the amounts of each claim, and the purpose for which expended; such city clerk shall issue orders upon the city treasurer Jwho shall pay the amounts there- of, provided that funds are on hanain the city treasury appropriated for school purposes sufficient to pay the same. ^The fiscal year begins July 1. APPENDIX III SOURCE OF DATA FOR CHAPTER III In Inquiry Number III, "Know and Help Your School" of the Amerioan City Bureau, 1921 series by Dr, George D. Strayer et al, the following questions concerning the school budget were asked: 1. By what official, officials or board is your school budget estimate compiled? 2. When does your fiscal school year begin? 3. Aside from state and city charter i^egulations concerning amounts, does your school board have Final authority as to the amount of this budget? 4. If not, when must your budget be ready for presentation to any authority other than the Board of Education? 5. Give the following data concerning the board or authority mentioned in question 4: 1. Name. 2. Number of members, 3. Appointed or elected. 4. By whom? 5. If it is an ex-officio board or has ex-officio members on it, give a list of the officers that serve on it. 6. What action may this board or authority take concerning your school budget estimate? (Underline and add others.) 1. Reduce 2. Increase 3. Adopt 4. Reject 7. What action did this board or authority take on your last budget? (If your budget was itemized give the following) 1. What items were reduced? 2. What items were increased? 3. What items were adopted as presented? 4. What items were cut from budget? 8. What percentage of the budget estimate adopted by this board was adopted because of mandatory legislation? 9. Is the action of this board or authority subject to approval by any other board, governing authority or committee? Source of Data for Chapter III 151 10. Give the following data concerning the board or authority mentioned in question 9 : 1. Name. 2. Number of members. 3. Appointed or elected. 4. By whom? 5. If it is an ex-officio board or has ex-oflBcio members on it, give a list of the officers that serve on it. 11. What action may this board or authority take concerning your school budget estimate? (Underline and add others.) 1. Reduce 2. Increase 3. Adopt 4. Reject 12. What action did this board or authority take on your last budget? (If your budget was itemized give the following) 1 . What items were reduced? 2. What items were increased? 3. What items were adopted as presented? 4. What items were cut from budget? 13. What percentage of the budget estimate adopted by this board, was adopted because of mandatory legislation? 14. Has the mayor power to veto the budget? 15 . If so, how and by whom can this veto be overcome? 16. Are other budget estimates considered at the same time and by the same authorities that the school budget estimates are? 17. If so, underline them and add others if necessary. Sewers Streets Pohce Fire City Administration 18- How long has the above procedure of budget adoption been in operation in your city? 19 . Is the present plan satisfactory to your schools? 20 . If not, what plan would you prefer? 21. If your answers to the above questions fail to make your situation clear, please write on blank paper and attach to this sheet, an account of how, when and by whom your budget estimate is compiled, and the possible legal actions that any official, board or authority may take in the matter of changing, adopting, rejecting or in any way influencing your budget. CITIES CONTRIBUTING TO INQUIRY NO. Ill, NATIONAL COMMITTEE FOR CHAMBER OF COMMERCE CO- OPERATION WITH THE PUBLIC SCHOOLS, AMERICAN CITY BUREAU, NEW YORK CITY, 1921. I Cities from 8,000 to 30,000 population (Small) II Cities from 30,000 to 100,000 population (Middle) in Cities over 100,000 population (Large) A. Eastern States, including Connecticut, Maine, Massachussetts, New Hampshire, New Jersey, New York, PeuisylTania, Rhode Island, Vermont. B. Southern States, including Alabama, Arkansas, Florida, Georgia, Kentucky, Louisiana, Maryland, Mississippi, North Carolina, Tennessee, Texas, Virginia, West Virginia. C. Great Lakes States, including Illinois, Indiana, Michigan, Ohio, Wisconsin. D. Great Plains States, inchiding Iowa, Kansas, Minnesota, Missouri, Nebraska, North Dakota, Oklahoma, South Dakota. £. Western States, including Arizona, California, Colorado, Montana, Utah, Washington, Wyoming. Aberdeen, S. Dak ID Auburn, Me lA Ada, Okia ID Aurora, (E. S.), HI IIC Adrian, Mich IC Aurora, (W. S.), HI IIC Akron, Ohio IIIC Austin, Texas HB Albion, Mich IC Bakersfield, Cal IE Allentown, Pa IIA Bangor, Me LA Alliance, Ohio IC Battle Creek, Mich IIC Alpena, Mich IC Bayonne, N. J IIA Alton, 111 IC Bellefontaine, Ohio IC Altoona, Pa IIA Belleville, N. J LA Americus, Ga IB Bellingham, Wash IE Amsterdam, N. Y IIA Beloit, Wis IC Anderson, Ind IC Bennington, Vt lA Ann Arbor, Mich IC Beverly, Mass lA Ansonia, Conn lA Bloomfield, N. J LA Appleton, Wis IC Bloomington, Ind IC Ardmore, Okla ID Bluefield, W. Va IB Asbury Park, N. J lA Boone, Iowa. . .' ID Atchison, Kans. ID Boston, Mass LEIA Atlanta, Ga IIIB Boulder, Colo IE Attleboro, Mass lA Bowling Green, Ky IB Cities that Contributed to the Inquiry Braintree, Mass Bridgeton, N. J Brockton, Mass, , Brookline, Mass , Burlington, Iowa , Burlington, N. J Burlington, Vt. Cairo, 111 Camden, N. J Cape Girardeau, Mo Carbondale, Pa Carlisle, Pa Carrick, Pa. . . .' Carthage, Mo Cedar Rapids, Iowa Centralia, 111 Champaign, HI Chanute, Kans Cheyenne, Wyo Chicago, lU Chicago Heights, 111 ChiUicothe, Ohio Cincinnati, Ohio Claremont, N. H •. . . Clarksyille, Tenn Cleveland, Ohio Cleveland Heights, Ohio. Clinton, Iowa Clinton, Mass Coffey ville, Kans Colorado Springs, Colo. . . Columbus, Ga Columbus, Miss Concord, N. H Coshocton, Ohio Covington, Ky Crawfordsville, Ind Danvers, Mass Danville, III Davenport, Iowa Dayton, Ohio Decatur, lU Denver, Colo Detroit, Mich DuBois, Pa Dubuque, Iowa Dunkirk, N.Y I A East Chicago, Ind lA East Hartford, Conn . II A East Liverpool, Ohio. , IIA Easton, Pa ID East Orange, N. J. . . . lA Eau Claire, Wis lA Elizabeth, N. J IC JElmira, N. Y IIIA El Reno, Okla ID Elwood, Ind lA Elyria, Ohio.' ' lA Enfield, Conn lA Englewood, N. J. . . . . ID Eureka, Cal IID Everett, Mass IC Everett, Wash IC Fairmount, W. Va. . . . ID Fall River, Mass IE Findlay, Ohio IIIC Flint, Mich IC Fort Smith, Ark IC Fort Worth, Texas. . . . IIIC Frankfort, Ind lA Frankfort, Ky IB Franklin, Pa IIIC Frederick, Md IC Freeport, 111 ID Fulton, N.Y lA Galesburg, 111 ID Gardner, Mass HE Gary, Ind ' IIB Glendale, Cal IB Glens FaUs, N. Y lA Gloucester, Mass IC Goshen, Ind IIB Grand Forks, N. D . . . IC Grand Junction, Colo. I A Grand Rapids, Mich. . lie Granite City, 111. ... i . IID Great Falls, Mont. . . . IIIC Hackensack, N. J IIC Hagerstown, Md IIIE Hammond, Ind IIIC Harrisburg, Pa lA Harvey, 111 IID Hastings, Neb I A Hattiesburg, Miss. . . . , 153 IIC lA IC IIA IIA IC IIA IIA ID IC IC lA lA IE IIA IE IB IIIA IC IIC IB IIIB IC IB lA IB IC lA IC lA IIC IE lA lA IC ID IE IIIC IC IE lA IB IIC IIA IC ID IB 154 Budgetary Procedure for a Local School System Hazeltoa, Pa. Helena, Mont .■ Henderson,Ky Highland Park, Mich. Holyoke, Mass Homestead, Pa HorneU, N. Y Houston, Texas. ., Huntington, Ind Hutchinson, Kans. . . . Independence, Kans. . Indianapolis, Ind lola, Kans Ironton, Ohio Ironwood, Mich Jackson, Mich Jamestown, N. Y Jeannette, Pa Jefferson City, Mo Joliet, 111 Kalamazoo, Mich Kankakee, 111 Kansas City, Kans. . . Kansas City, Mo Kenosha, Wis Kent, Ohio Keokuk, Iowa Kinston, N. C Lakewood, Ohio Lansford, Pa La Salle, 111 Latrobe, Pa Leavenworth, Kans. . . Lebanon, Pa Lewiston, Me Lexington, Ky Lincoln, Neb Little Falls, N. Y Logan, Utah Logansport, Ind Long Beach, Cal Los Angeles, Cal Louisville, Ky Ludington, Mich Manhattan, Kans . . . . Manistee, Mich Mankato, Minn II A Mansfield, Ohio IE Marietta, Ohio IB Marinette, Wis IIC Marion, Ohio HA Marlborough, Mass I A Marquette, Mich lA Marshall, Texas IIIB Marshalltown, Iowa IC Mason City, Iowa ID Meriden, Conn ID Merrill, Wis IIIC Methuen, Mass ID Michigan City, Ind IC Middleboro, Mass IC Middletown, Conn. . . . . . IIC Middletown, Ohio ...... IIA Milford, Conn lA Millville, N. J ID Milwaukee, Wis , . IIC Minneapolis, Minn IIC Mishawaka, Ind IC Missoula, Mont HID Mobile, Ala HID Modesto, Cal IIC Mohne, 111 IC Monmouth, 111 ID Monroe, Mich IB Montclair, N. J IIC Montgomery, Ala lA Morgantown, W. Va IC Mt. Vernon, Ohio lA Muncie, Ind ID Muskegon, Mich I A Muskogee, Okla IIA Nanticoke, Pa IIB Nashville, Tenn IID Newark ,N. J lA New Bedford, Mass IE New Britain, Conn IC New Brunswick, N. J. . . HE Newburg, N. Y HIE New Haven, Conn IIIB New London, Conn IC New Orleans, La.' ID New Philadelphia, Ohio. IC Newport, R. I ID Newton, Kans IC IC IC IC lA IC IB ID ID IIA IC lA IC lA lA IC lA lA IIIC HID IC IE IIB IE IIC IC IC lA IIB IB IC IIC IIC IID lA IIIB IIIA IILA IIA IIA IIA IIIA lA IIIB IC IIA ID CUiea that Contributed to the Inquiry Newton, Mass.' New York City, N. Y. Norfolk, Neb.... Nomstown, Pa Norwood, Mass Oakland, Cal Oklahoma City, Okla. . Okmulgee, Okla Old Forge Boro, Pa. . . Olean, N. Y Omaha, Neb Orlando, Fla Ottawa, ni Ottawa, Kans Ottumwa, Iowa Owensboro, Ky , Owosso, Mich Paducah, Ky Palestine, Texas Parkersbiurg, W. Va. . . Pasadena, Cal Passaic, N. J , Paterson, N. J Pawtucket, R. I Peoria, 111 Perth Amboy, N. J Phillipsburg, N. J.... Phoenix, Ariz Phoenixville, Fa Pittsburg, Kans Pittsburg, Pa. .' Pittsfield,Ma8s Plainfield, N. J Pontiac, Mich , Poplar Bluff, Mo Port Arthur, Texas — Port Huron, Mich Portland, Me Portsmouth, N. H Portsmouth, Ohio Portsmouth, Va Pottstown, Pa Poughkeepsie, N. Y — Providence, R. I Quincy, 111 Racine, Wis Rahway, N. J IIA Ranger, Texas IIIA Reading, Pa ID Redlands, Cal IIA Red Wing, Minn lA Richmond, Ind HIE Richmond, Va Ill) River Rouge, Mich ID Riverside, Cal lA Roanoke, Va lA Rochester, N. H niD Rochester, N. Y IB Rock Island, 111 IC Rockland, Me. . . , , ID Rocky Mount, N. C. . . , ID Rome, Ga IB Rutherford, N. J IC Saginaw, (E. S.), Mich. IB St. Cloud, Minn , IB St. Louis, Mo IB Sahna, Kans IIE Salt Lake City, Utah . . , IIA San Antonio, Texas IIIA San Bernardino, Cal IIA San Diego, Cal IIC San Francisco, Cal IIA Santa Ana, Cal lA Santa Cruz, Cal i IE Santa Rosa, Cal lA Sapulpa, Okla ID Saratoga Springs, N.Y. , IIIA Saugus, Mass IIA Sault Ste. Marie, Mich. LA Savannah, Ga IIC Sayre, Pa , ID Schenectady, N. Y IB Scranton, Pa IC Seattle, Wash IIA Shamokin, Pa lA Sharon, Pa , IIC Shawnee, Okla , IIB Shelton, Conn lA Sioux Falls, S. D IIA Somerville, Mass IIIA South Bend, Ind IIC Southington, Conn IIC Spokane, Wash lA Springfield, 111 155 IB IIIA IE ID IC IIIB IC IE IIB lA IIIA IIC lA IB IB lA IIC ID HID ID HIE IIIB IE IIE HIE IE IE IE ID LA lA IC IIB lA IIA IIIA HIE lA lA ID lA ID IIA IIC lA IIIB IIC 156 Budgetary Procedure for a Local School System Springfield, Mass. . Springfield, Mo Springfield, Ohio. . . Stamford, Conn Stratford, Conn Streator, 111 Suffolk, Va Swampscott, Mass. Tacoma, Wash Tarentum, Pa Terra Haute, Ind. . Texarkana, Texas. . Tiffin, Ohio Topeka, Kans Trenton, N. J Tulsa, Okla Tyrone, Pa Vallejo, Cal Vancouver, Wash. . Virginia, Minn Wabash, Ind Wakefield, Mass Warren, Ohio Washington, D. C. . IIIA Washington, C. H., Ohio. IID Waterbury, Conn lie Waterloo, Iowa II A Watertown, Wis FA Watervliet, N. Y IC Waukegan, 111 IB Wausau, Wis lA Waycross, Ga HE Webster, Mass lA Westerly, R, I lie West Palm Beach, Fla. . . IB Weymouth, Mass IC WheeUng, W. Va IID Wichita, Kans IIIA Wilkinsburg, Pa IID Williamson, W. Va I A Winchester, Mass IE Winchester, Va. , IE Winfield, Kans , ID Winona, Minn IC Winsted, Coim lA Winston-Salem, N. C IC Woonsocket, R. I IIIB Zanesville, Ohio IC HA IID IC lA IC IC IB lA lA IB lA IIB IID lA IB lA IB ID ID lA IIB HA IC APPENDIX IV SUGGESTED RECORD FORMS FOR COLLECTING BUDGET DATA* 1. Population and Enrolment Record. 2 . Total and Per Capita Wealth Record. 3. Tax Rate Record — ^Mills on the Dollar. .4. Comparative Record of Per Capita Wealth and School Tax Rate with Selected Cities. 5. Summary of Expenditures — School and Municipal. 6. A Summary of Receipts and Expenditures for Schools. 7. Enrolment and Attendance Record. 8. Total Receipts and Distribution by Sources. 9. Distribution of Expenditures by Departments of. Service. 10. Per Cent of Total Expenditures Devoted to the Various Department's of Service. 11. Budget Appropriations for Public Schools. 12. Per Cent Each of the Major Items of School Budget is of the Total Appropriation. 13 . Distribution of School Appropriations among Principal Sub- DiArisions of Budget. 14. Unit Costs of PubUc Education by Schools — I. 15. Unit Costs of Public Education by Grades— II. 16 . Unit Costs of Public Education by High School Subject-Groups or Departments — III. 17. School Debt Record. 18. Principals and Supervisors Distributed by Salary-Groups. 19. Elementary Teachers Distributed by Salary-Groups. 20. Secondary Teachers Distributed by Salary-Groups. 21. Other Teachers Distributed by Salary-Groups. 22 . Median Salaries of Teachers and Principals and Supervisors. 23. Principal's Budget Estimate to the Superintendent. 24. Financial Facts. *These record forms are indicative of the type that superintendents of schools may use. This list does not presume to be complete in every detail but is more extended and inclusive than most school systems have at the present time. 15 8 Budgetary Procedure for a Local School System o f O i o 1X4 e « 1 CQ ■§ ■8 1 fl. 1 "S g "" ^ § S J ^►3 § OQ 1 g$fe iS o ■•» •M ^ JS s P5 (^ J ^ £ » 1 ^ ■"■" Q Si w 1 IJ i H ^fe Q ~i -i 1 *} 0, ^ P . 2 1 II ysfe I" ft. .5 •i •| E<. £ k s >, 1 Oft 2 S 1-4 9^ 1-4 1-H Suggested Record Forms for Collecting Data 159 o „ PS o W I g I 1 is fei a. 2 e3 -^ ^^ g" "S § i^ II ^ .<: ,^ .:» § S" 0?^ ■S s? ■§.1 o g o 1 ^'-§ ft. g^ Is" i s ■■§^ Cq -^ ~l 1^ . h. ' S >i s at 2 2 1-t 160 Budgetary Procedure far a Local School System o Q o OQ :^ i-i a o o r o ^ o o tf % Bote is 01 Total City Rale Total Tax Rate/or City (MiUs) Tax Rate School Tax (MiUs) Tax Rate State Tax (Mills) Tax Rate County Tax (MiUs) Tax Rate Municipal Tax Other Than Schools (MUls) ^ o> OS OJ 1-H OS OS 1-H OS 1-t 2 Ol 05 ^-1 Pi QQ 1^ OS i o o n u OQ 6 o o o o d Suggested Record Forms for Collecting Data 161 I § § CQ S 5i c§^ ^ Ml I - " (S ii 00 S I' i-s f 'I I s I I o § 1 162 Budgetary Procedure for a Local School System :§ 1 |4 o Q O OS flO 5 u § ^ K 1 - Ijll^ fsii^: ft- i §•«§ ^ Oig « DO § *© -^ O -^ O ^ S Eh ^ ^ tg i *^ § ft ■* , Q. O- K] OKI •3-1 !.» ^ 1 ri fell Isl (^l-l 111 ^« 1 ~. a6^ ^ ■^ "o W V ^ ^ s o ^ 4 — ^ 2 K r>A aa •^ R •"§ *>« •»A ~1 s s ^^ i ^ ^ o» 04 at Oi : Oi <3i a> O) o> al I-l i-t i-t 1^ 1-4 rH 1-1 1 ^ r^ ^H Suggested Record Forma far CoJkding Data 163 Hecord Form No. 6. City op A SUMMARY OF RECEIPTS AND EXPENDITURES FOR SCHOOLS Year Total Rece ipts Total Eiipenditu res Surplus or Deficit 19 19 19 19 19 19 19 19 19 19 Record Form No. 7. City op ENROLMENT AND ATTENDANCE RECORD Year Total Enrolment Number BeUmging Average Daily Attendance 19 19 19 19 19 19 19 19 19 19 164 Bvdgetary Procedure for a Local School System ^ g 6) O O i .2 1 ^|SJ 1 1 • •1 1 , ^1^1 3 « 1 >, * ^1^1 S 1 as 1 ^J^l ft II 1 1 1 OS 1^ ^^l^i ^1 ^1 1 s 2 S s at »-4 Sttggested Record Forms for Collecting Data 165 I 1 Inhab- itant 1 • 1 .8 «) 1 1 t ^ 1 §1 4i f £ S •5 ' s. 1 _, ^n aJ 1 r >5 ■* Is 1 ^ ►•« '' t £ _ 1 a 2 S s 2 2 2 2 2 2 ^ 166 Budgetary Procedure for a Local School System o i o OS H Q g Q Q H o o ^ l§ o IB TotoZ . « 1 i tion and Health ^ 1 ^||^ to >^ OS 05 OS 1^ 1-t OS o> 1-1 Suggested Record Forms for Collecting Data 167 o I 1 OS i O »— t n i 2 Suggested Record Forms for Collecting Data 169 o Q n 1X4 o i § g o ;? o o s s 6 2 S il § o (4 pj •& "3 1 o f s 1^ i| s 111 , h, 60 ■« g t,"? H i» P "jo 1^ 1 1 J- S -^ 1 1 sl . 1 a S 2 S 0) o> 2 o> oa o> 170 Budgetary Procedure for a Local School System o 1-1 I i ll ^ 0) ! . 1 |i g 9- i^ 1 s „s ^ III E^ Pk 8 O !zi O •5 1 1 1 ■& s 1 'O? .1 pj ^ ! 1 1 -1' § "&S u CQ o i II - ■S-. II 1 1 2 S Ok 2 at a> o> oa o> I I I I I o t-H n e O OS H OS O U iSu^ jested iZ ecori iFo rms for doUectin g Data 1 71 * Daily Attendance Unit Cost {A. D. A.) » Average Daily Attendance * Unit Cost iA. D. A.) i Average Daily Attendance 1"^ Average Daily Attendance 1 o Unit Cost {A. D. A.) J ^ Average Daily Attmdamx >., r-l 1-) S 1-i 2 2 2 03 172 Budgetary Procedure for a Local School System o I o § o n o o ^ o &• 1 Average Daily Attendance i^ . u Average Daily Attendance u •5"^ 1 5 II 1 III <& ^. II Average Daily Attendance 1 >«i _ u II Average Attendance 1 a> a » O) a oa ai 9 s 2 o 6 Suggested Record Forms for Collecting Data 173 o I s, P n Eh I 1 ^ ^ £3 O i I tiO ^ 174 Budgetary Procedure for a Local School System o o o H i-i }l S § o 3 I QQ I •a J 1.^ •^ C) 'fl E» IS '^ 1 13 ■nj vV "^^ ■^ 05 13 ■^ Q ^ .8 IJ i •«, iH OS 1^ OS OS OS r-l OS OS s Suggested Record Forms for Collecting Data 175 Record Form No. 17. C sc 3lTY OP. . . . !HOOL DEBT RECORD Year Total Indehtedn ess Sinkirn Fund Ass I ets Net De 7t Per Capi Net Deb ta 19 19 19 19 19 19 19 19 19 19 176 Budgetary Procedure for a Local School System O a Q •§'; ^ Ml I f^Wzn I 1 ! ■s ^ p ti a F> U oc p< tl a U II a l> H m > o c a o a Suggested Record Forms for CoUeding Data 177 1 ^ 1 £ - 1 / ^tc a c4Hc J dn t tj nn c H n IS OS S a> = S J 78 Budgetary Procedure for o Local School System o ^§1 I ig 1 El -'— — __ 3 1 CQ ^ 'S a. t- ■IHMB 1 &< a . - ■ fe:. ■ ■ ■ ■ ^. r-4 1H 1-H 0» f-1 Si I 1 II II 1l S Si ^ I no o 3 s 1^ f r CO I I Eh St^g^esfed Record Forms for ( Collecting Data 17& ^ ^ £s - — > §. — — — § ^ ' *E ^ 1 =o o s> s. H g .« o •g OS i iS 1^ 1 g § e!J ou •S 1 1 - — C9 ^ s 1-H tH tH 05 1— t 05 1-^ 1—1 03 1 i t ! .a 1 ■S 1 SI •a I 180 Btidgetary Procedure for a Local School System I n Q I a q Q D 1 - ■1— 1 S. - m 1* 4 ■ - 1 *- t t 1 - 6 1 ■»— - n S ■4! 1 1l - •4— -1— IS II ;^ <3> 1-H 1-H *-< t-t Suggested Record Forms for Collecting Data 181 o W ^^ O I t-H Q I •s- flD ■ High School Principals Elementary School Principals 1 o ^ Secondary School Teachers Elanentary School Teachers Year s OS a> OS i-t s 2 Oi 1—1 OS 1-H f-l 182 Budgetary Procedure for a Local School System iz; pq O s • « 1 i *^ s CO a i m 2 r 1^ i4' i« ■>! *" ""~ SP 11^ ■:^'- § -~ ■ s 6 to 1 fe ~ u 1^1 ■* •^s"^ ~ 5 Sq 2 -s "" O) "3 Ci fe •^ , b e fo a Ci ri f OS 1 1 ' •? 1 § '5 • c 11^ 1 ■ i 1 1 O O OO g&; ^ Sh S I < s c ;j ( 1 *" C e<" ■4 IT cc t- oc o c ^