The San Francisco call., 1897-02-20
VERY LAX BOOKKEEPING.
Report of Grand Jury Invsstiga-
tionS in the O flee of the
School Board.
Money Taken and PAID Out in Lump
Sums That Leave Much to Be
Guessed At

The committee OF the Grand Jury hav-
ing in charge an investigation of the
met u DDS under which money is spent and
accounted for by the Board of Education
filed its report yesterday. 1t discovers q
remarkably loose system of bookkeeping.
1t says in part:
the method employed in keeping record
OF these transactions has been very faulty. In
the Case OF the teachers certificates and appli-
cations Tor such the stubs OF the certificate
books were the only source from which the IN
formation could be gained, whether or not
any discrepancies occurred during The last SIX
years. This made it more difficult and con-
Sumed more time than would otherwise have
been necessary had book or account been
kept to snow what money had been collected,
from whom, and what disposition was made OF
1t and when.
This Mr. Waller has since remedied by hav
Ing had prepared a book Tor the purpose, and
by having made IL obligatory upon the person
having the matter in charge to keep proper
accounts. The same faulty methods apply to
the collection OF rents and tuition fees and, in
fact, TO the general system of keeping &C
counts as they existed heretofore.
In the matter of general expenditures no
record was kept of where certain permanent
improvements or repairs were made, 10 what
school or schools certain supplies and the
kind were delivered and the cost of such sup
plies, the amount expended for lights, water.
fuel and rents, for library books, books for III
digent children, etc.
Ali these items were charged to the separate
committees having the respective expendi-
lures in charge, and were accounted ior eS q
whole but no compilation was ever made TO
show these transactions in detail.
An account has been kept at the depart
ments storehouse of the different supplies
and materials received and delivered 10 the
different schools, but never upon basis of
cost, or dollars and cents.
Mr.. Waller is now having prepared a tabu-
lated book, which will give the entire monthly
expenditures of the depar; IN ent, so segregated
as 10 show what supplies have been furnished
each school and their COST the cost of labor
and material tor repairs made and where made,
the salaries paid to the teachers and janitors
in each school, the rents paid, the cost of
lights, fuel and water as used in each school,
IN fact, 10 give in detail and aggregate the cost
TO run each school and neces sarily the aver
age cost per pupil attending such. 1t will also
show the cost to run the Office, storehouse and
shop, in fact, cover every item of expenditure
and enable the Board of Education to adjust
them properly and evenly.
We lind a double entry ledger has been
opened which viii embrace the different &C
counts as above, as we'll as ali others coming
under the head OF "Receipts and expeu di-
lures" From this ledger q monthly trial
balance Will be drawn to verify the clerical
work and TO snow the actual condition of
every account and of every fund and give
compre hensive knowledge of the condition
OF the department. l.. 5. KAsT, Chairman.
J. W. CUDWoRTH,
r. b. kITTREDGE