The San Francisco call., 1897-01-28
HE SCORES TWO BOARDS
Says the Last Two Bodies Have
Been Extravagant and
Arbitrary.
CANNOT DIVIDE SCHOOL FUND
The Ex.School Director and Attor.
ney Says Mandamus Would Be
Against the Auditor.

There has been considerable interest in
the status of the public school funds for
several weeks owing to Auditor Brod-
erick's statement that there are no avail
able assets with which to pay teachers
their current salaries.
Auditor Broderick's statement seems to
confirm the estimate of Chairman Wal
Ter of the Finance Committee of the
Board of Education, to the effect that the
department is confronted with a deficit of
about $4,000
F. A. Hyde, ex president of various
boards of education, has entered the field
as a disputant of nearly all the facts
alleged by Chairman Waller and Auditor
Brodericks
That the case may appear clear to the
taxpayer, it is we'll to recur to Auditor
Brodericks figures. His statement OF
the condition of the finances of the de-
partment is contained in the following
table:
Appropriation for ,000, ,0e0 GO
For Mission High School ............ 100000 90
Balance from S95-96.,............. 41,277 %
Total. 81, ,24l, ,277 rs
Audited for six months TO December
81, 1885. b......--.....'.............'. ooU, o1 20
Allowed under onetwelf.h act...... $500, 600 90
surplus from ls96-96................ 4,277 rs.
Total amount available to De-
Gem Der 81, 1896. $541, PIT %
Total amount audited. ................ 560,161 0S
Ays fscaI year. II. ~. i.. .i =. ' s1ss7s IS
Bills on hand not audited. .....-..... 1883 II
January -. ... $4,000 90
anu rents ...............,.......... . 1852 SO
Total estim ated expenses for
January w .................... $116.415 AZ
January ..................... s4,333 SO
Estimated overdraft end of Jan. sS3. Os2 IA
Allowed for Mission High school,. 100000 90
On hand not audited. 4,44S As s5e, s48 4b
Balance ........................... sl43,O5e 55
The chief contest in which the public
is concerned is that between the chairman
of the present Finance Com mittee and the
chairman of the same committee of for
mer board. The Auditors statement
seems to confirm the estimate OF Director
Waller, but F. a. Hyde, former presi-
dent of various boards, has different ideas.
In an interview with THE CALL yesterday
he said:
The fact is that none of the figures are cor
rect. The claim of ex-Director HaWley that
there is no deficiency is correct, but his fig
ures in support OF the PROPOSE ton are absurd.
The figures of Waller and Auditor Broder1ck
are correct but they do not support their con-
clusions that there is g deficit The Auditors
error, whic has been accepted by the present
and past Boards OF Education, is in settiny
aside the sum of $500. 900 for the Mission
trenched upon except for that purpose. 1t is
true that the Board of Supervisors assumed to
do this, but there is no authority of law there
for. There is put one school fund. and if the
Supervisors can say that $500, 900, or any
sum, shall be spent for the cree Con of High
School they can say how much the directors
shall spend for slate-pencils, or carpenter
work, or salaries.
The school Directors themselves have no
power to divide the school fund. The fund is
responsible for bills of any character in the
order OF presentation. The late board re-
tanned q half months salary from the teach
ers. The money was in the treasury to pay
them and they, were entitled to their money.
understand that the Auditor has declined to
approve some of the bills contracted by the
late board. In my opinion he has no right to
do 1t, and If the contractors know their rigb Is
they will get their money before it is used for
other purposes. The shortage will become ap-
parent when the contractors for the Mission
High School apply for their money, but as
their demands will not mature during this
fiscal year, there seems to be no reason why
the teachers should not be paid their full
salaries.
While 1t is true the last Board OF
Educa ton employed a great many un-
necessary teachers, that is no reason
why all of them should foot the bills.
But, If the present board refuses to pay the
teachers their half-month's salary, which was
withheld by the late board, they can collect il
by law. The same is true of the contractors.
The Auditor must know, for he has been in
office long enough to know, that he has no
right to withhold the payment of any bills
approved by the Board of Educatiou-pro-
vIded the one-twelfth act is not violated.
The Board of Supervisors appropriated
$l,20O,OOO. If, in that appropriation, it was
stated that $500, 600 was tor building Mis-
sion High School that was only advisory. If,
following out that advice, the Board OF Educa-
tlon chose not to spend the $500, 900 for other
purposes it could appropriate 1T 10 the Mission
High School; but ii the directors contracted
indebtedness in excess of 81, 900, 900 then the
surplus must come out of the 5000, 600 fund.
In fact there is but one iund The Auditor
says that there is at present an overdraft on
the funds of the department of $36, 1873 &C. In
this deficit he does not include the $500 600
of which 100000 is TO the credit of the fund
up to the first of this January, and il lea ves
instead OF deficit, considerable fund car
r1ed over.
II is undoubtedly true that the late board
bought supplies and contracted obligations
that were unnecessary and extravagant bu t
that Is no reason why those who have parted
with their goods or furnished labor ard mate
rial should not receive their money. They
made their contracts with the Board of Educa-
ton, and their bills have been presented and
approved. 1 think that the Auditor knows too
much law to refuse to pay them if they give
him to understand that their claims will be
enforced through the courts.
see no necessity for closing the schools, nor
for the teachers losing any portion Of their
salaries for the present fiscal year.
THE SEWER BOND ISSUE.