Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1921-07-15
WILLIAM DICK
On School-Cost ACCOUNTING

NOST accounting, or q report to the tax
~ payer on what he Is getting for the
money he pays for public school service;
has become an indispensable feature of
public school administration, according to
William Dick, secretary of the Board OF
Education.
"Only in comparatively recent years.
said Mr.. Dick, "has cost accounting become
distinctive feature in public school ad-
ministration reports.
School authorities of a decade or two
ago seemed content with statements show
ing enrolment and attendance OF pupils,
receipts and expenditures, with limited sub
divisions thereof-no particular attention
being given to uniformity in the varied forms
of presentation.
.'This prevented anything like intelligent
comparisons with other cities or towns more
or less similar in character. size or locality.
Education Costs More
However, in the ever increasing cost of
public education, through the almost uni
versal recognition OF the fact that the pres
ervation and progress of any nation depend
upon the proper education and training of its
youth, we are now spending millions where
we once spent thousands.
THE taxpayer who provides the where
withap for the schools (and in no branch of
public service more willingly Is entitled
to the fullest accounting Of his money
where 1t goes, what it accomplishes and
what it costs OF course, until some method
is devised Of measuring the output of the
public schools there can be no defined state
ment of the profits attained. In other
words, there can be no declaration of divi-
dends as in the case of financial or indus
trial corporations.
IAN that can be shown in dealing with
this human product.is the effect of improved
methods of instruction and organization
the uplifting of the mental and physical
qualifications of our future citizens and
the betterment of the school plant. The
profits can only be accounted for as future
provision against the high cost of ignorance
with these aims In view school Off
cials, national State and local, are work
ing more and more in unison not only to
show with much more detail than heretofore
what is represented in public school expendi-
lures, but In addition to bring about q
Standardization of the forms of presenting
such facts that all who will may read in
telligently.
What Public Wants to Read
zone difficulty is that people cannot or
will not take the time to read anything in
the way Of public statements except the
headlines or that which Is written up' in
manner that will easily appeal to their
imagination.
Statistics of any kind are always dull
reading and often misunderstood
Perhaps there Is no special part of the
work in any public department where more
time and labor are expended with view to
accuracy than in the preparation of volumi-
nous statistical reports for general diatri-
button, and so little understood and appre-
ciated Often the statisician is frowned
upon as a general nuisance and trouble
maker, but when information is demanded
upon any particular line or the inquisitiye
and ever occurring QUESTIONABLE arrives,
for which school board members and school
officials throughout our country are particu-
larly notorious, and recourse Is made to his
figures, the value OF his work 10 more an
parent
ITO get the average taxpayer to compre-
hend what is being done with his money,
statistical reports must be picturized so
to speak, and so we find the up to date
method Of presenting this information in
the forms of diagrams, graphs, etc, and
even this is not sufficient. TO put il over
the figure and diagram work must be fol-
lowed by analysis aud short, pungent SEN
tences bringing out the salient facts shown
by the statistics-the cost of this, that or
the other function or activity and It's rela-
ton to the total expenditures.
Much Money Is Needed
IAN of this requires an outlay or expen.
diture OF public money, which is often NOT
obtainable because the appropriating body
is not always easily persuaded In advance
as to the efficacy Of such expenditures,
''In school administration. like all other
business operations, 1t pays to advertise.
"As an illustration. the Detroit School
Board, which has approved an SIS, ,OOO, 600
building program now under way to meet
its requirements, In addition to its annual
expenditure Of about $40, ,000,00 for lnstruc-
l4cds sas1aseaene 'vher - 1ns~Gx1S o.