The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1898-12-08
expenditure Of a few paitry dollars to
defeat great project like the extension
Of q transcontinental railroad to the
City of Destiny.


BETTER SCHOOL MANAGEMENT.
The new members OF the school board
have an excellent opportunity to effect
q much needed reform in the school sys-
TEN. There are two departments which
are entirely distinct and should be kept
SO. Probably 1t viii deyolve upon Mr.. c.
J. Smith more than any other member
to devise plan by which there shall be
real auditing of the accounts. 1t Is
absurd that an institution calling for
the expenditure Of 100000 a year, at
least, should have all its purchases
made, It's cash disbursed and its &C
counts audited by the same man. Ii
Is asking too much of human nature.
The laxity Of the system has tempted
more than one secretary TO misapply
school funds: and the temptation should
be removed. not only for the benefit Of
future officials. but in order to remove
a stigma from the good judgment of a
board which has permitted such a sys-
tenn to remain in spite of several warn
ings.
The board should recognize two dis
tinct departments One is the educa-
tional. Of which the superintendent
should be the absolute head, and be re-
other is the business part. at whose
head should be the secretary. To him
should be delegated the authority to
make such purchases and to carry out
such other orders as the board author
ICES. Repairs to buildings, difficulties
as to furnaces and such other matters
should be reported TO him by the jani-
tors. who should be under his authority
and responsible to him. He should be
q practical man, who would be likely to
know when there was waste of coal,
wood. material; or neglect in cleaning,
doing ordinary repair work, or such
other routine duties as would result In
damage and expense. He should be re-
quired to report to the board only such
matters as affected the stewardship OF
the property. and never interfere with
the school work or with teachers.
But. OF equal value and rank, is an
auditor. also directly appointed By and
directly responsible to the board. His
business should be to see that the prices
charged are according to contract or
bids, that the money paid out by the
secretary is properly youched for, and
that all warrants agree with the esti-
mated authorized amounts, both before
being signed and before being cancelled
after payment.
An estimate is made prior to the tax
levy each year of the probable expenses
Of the following year. That should be
divided into twelve months and a
monthly estimate presented to the
board i'm advance. so that only pro-
portionate share be expended in any
should be conservatively watched, as
taxes are not always paid in full and
a percentage IL always delinquent
Now Is the time to put some such
plan into operation Ii 1t be left until
the new appointments are made it
might imply a doubt of integrity.
which is not at all necessarily involved.
and 1t might be more difficult to ef-
| feet readjustment OF duties and rela-
| tons The need of some such system
| has long been apparent TO one or more
| Of each board. but either n little fric-
| ton on the part of members or a want
| OF harmony or a dislike to disturb mat
| ters after appointments have been made
| has operated 10 prevent a determined
effort 10 put an end to very loose meth
| eds.