The Greeley tribune., 1904-04-28
MORE PUBLIC
WHAT MEETINGS OF SCHOOL
BOARD SHOULD BE MADE.
Interesting Statement of Present
Business Methods of the
Board as Compared by
Old Methods.

While Denver is trying to get at
the "Whys and Whereforesi of her
school funds, it behooves US Greeley
people to understand how ours are
handled and see whether we are apt
to have such time OF mud Singing
as Denver has had this winter.
Few people know how well the
laws of this state guard our school
funds nor do they know whether the
laws are being obeyed or carelessly
disregarded.
Our statutes plainly provide that
no payments should be made out of
our school funds except by warrants
drawn on the county treasurer, and
yet at the time the city passed into
the list Of first class districts (about
1871 all payments were then being
made by individual checks of the
district treasurer. While practically
no record for several years previous
had been kept of what was spent,
overdrafts, amounting to many thous-
ands, were run at the banks and high
rates OF interest we're charged up
monthly to the district because no
one that knew what the law plainly
commanded evef made a kick; the
board seemed to be at the mercy of
everyone with bill.
Bills, paid and unpaid, were kept
in "a small drawer and every few
months, when 1t got full, they went
to the paper basket, or as the writer
remembers In 1889, they were allowed
to blow about the school grounds,
thus affording the greatest possible
publicity and relieving the board of
any charge Of covering their mis-
deeds.
The incoming board OF 1851 imme-
diately set about the adoption Of a
system which would conform to the
law and afford permanent record Of
all expenditures. All warrants were
henceforth drawn on the county
treasurer, kept b7 consecutive num-
bers, registered in a book and dis
tributed by funds both in and out,
thus atfording opportunity for a
double entry balance accurate at
every point.
No warrants we're drawn except on
uniform voucher bearing duplicate
numbers, setting forth on their face
four facts:
(a) The nature of the work or
material furnished
(b) The place where furnished or
done.
.(c) The date when furnished or
done.
(d) On whose order performed or
sent.
The oversight of the board is
divided into several departments and
the secretary delivers bill conform
ing with above requirements to the
proper committee. If some items
furnished are claimed to have been
ordered by the superintendent teacher
or janitor, the bill is taken to that
party TOR written approval II the
bill is found correct, it receives the
signature Of the chairman OF this
committee, nor is it yet paid until
the chairman of the finance CON-
m1ttee has signed it and funded 1t
by indicating how its payment should
be distributed to correspond Wit.
the law; no bills for permanent Il ..
pIovements are permitted out ot.;iuu .
general fund. After thisysnse is
process, the secretary is a nee in ::
to draw a warrant which reqd other .
signature of the president anga,eu
urer as we'll as her own, VIII.
voucher is placed in a permanery, l :
Now while this process, reqnntty :
extra work by members OF the ttra. .
savoIs much Of circumiotany
office and while its red tape my
quently annoying, it surely g,
the funds of the district in a
that comes pretty near showip,
writing who is responsible for e' :
cent thus spent. .
In this way overdrafts are re,.' .
sented by registered warrants as t.
should be and draw only per I
interest, thus making a big savii
the district in interest alone.
The only change that can be s. .
gested is to gradually give the b.
ness of the board more publicity =
give after each meeting a summs