New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1900-12-21
ATTACKS SCHOOL REPORTS
REPORT TO MERCHANTS ASSOCIATION
ARRAIGNs THE PRESENT SYSTEM.

The Merchants Association of New-York yes
terdav published a report by Frederick b.
De Bersrd on the expenses OF the puhile scnools
Of the city which is arragnment Oh the sya'
TEN Of reports i'm the Department or Eduestioh'
Mr.. De Berard recently made report ahesIns
large discrepancies in the accounts OF the DC
partment OF Water supply particularly as 10 INC
city's income from the sale of water passing
through meters He has declared that the
Board of Estimate and Apportionment Is com
PEELED TO make appropriations on insufficieht
knowledge derived from reports from heads Oh
departments. His report published yesterday
contains the following declarations:
That the official reports Of the Board Of Edu-
cation are especially defective in data relaIlts
TO average attendance, which is either the staeu
tory actual basis Of appropriation ana app.
tionment and which greatly affects the amounts
Of specific outtays.
That such data of attendance as are given are
inaccurate and contradictory, and therefore uli
reIiable they are defective because they lach
comprehensive exhibits Of details; because tIie
details given are not usefully digested or class
fed. and because their total do not pro
duce the aggregates elsewhere stated as result
ing from them,
That estimates submitted by the Board of Ed
ucation 10 the Board of Estimate and Appor-
tionment are in part based upon inaccurate data
which oNerstate the average attendance; thaI
the estimates for supplies assume the previous
years outlay correct basis. when IL Is III
fact incorrect and excessive; that the estimates
excessive and that a progressive ana cuniu-
lative increase in the annual outlay Tor supplies
may be effected without being subjected 10 reat
scrutiny. and without obvious appearance OF
disproportion.
That the current estimates for supplies, which
assume last years OUTLAWS as a basis, allow
S3 3Slb per CAPITA for new scholars. while the
actual per -apita cost last year was only y oZ;
according TO the published reports of the Board
Of Education.
That the current estimates for supplies assume
an Increase in attendance in Manhattan about
three times great as the normal increase ana
four times as great as the ohlclally stated m
crease Of the last school year; that a large part
Of the increased attendance thus assumed and
provided for is deducted not from previous at
tendance and annual increase OF population. but
from the capacity Of new schoolhouses. which
viii be occupied in large part by scholars al
ready enrolled and attending the public schools.
In temporary rented premises, when , me new
buildings viii displace; that while official data
of school population and its increase show an
estimate Of = per cent increase in attendance to
he excessively liberal the estimates for supplies
ask for 26 per cent increase in the appropr-
alton 20 provide for the increased attendance.
That the outlay for general supplies. repairs
fuel. lighting and janitor service is extremely
Observation-Disclosures as between the Borough OF
Manhattan and the Borough Of Brooklyn, on the
bases Of equivalent results equal services and
that there is a similar disprOp0rton as between
the various schools, especially in Manhattan.
That The printed estimates in the budget con-
tain no data that win enable the Board Of Esti-
mate and Apportionment TO readily discover the
discrepancies cited, that they cannot test ques-
tionable items because they cannot segregate the
elements Of cost and therefore cannot compare
the results Of given outlay with the results of
other OUTLAWS for identical purposes under equiv
alent conditions: and, 10 sum up, that every
essential OF effective audit and scrutiny is omit
ted. Because of these omissions the printed re
ports Of the Board Of Education have no stats
tical or actuarial value whatever. They contain
no proper schedules exhibits of details, no
lucid digests, few needful or verifiable aggre-
gates and clear summaries. They neither eX-
hibit nor explain. AS serious statements Of the
business affairs OF a great corporation they are
mere travesties.
An imposing array Of facts and figures in sup
port of the statements made is contained in the
report. and Mr.. De Berard says that he is pre-
pared TO point out in bureau waste IN
salaries Of somewhat more than S200.00O, and 10
demonstrate the waste. by showing conclUsively
that not only equal out more efficient, service
has been rendered for less than one-Quarter Of
the amount paid, a.