Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1921-07-28

and educational results are OBJ
tanned.
The best interests Of the public
schools" says the report, cannot
be served in city where the budg-
ct of the board of education may
be reduced and remodeled by city
officials who have not made a def
mite study of the needs of the
schools"
Boards which are really a SUBJ
division Of the municipal govern
ment and whose budget may be
changed by municipal authorities
are classified as dependent" and
undesirable from the standpoint of
the public good.
1t is thus pointed out that in the
case OF cities in New Jersey, the
budget may be passed upon by a
special board of public school es-
Innate; in Oklahoma cities the
school trustees are dependent upon
an excise board; in Ohio cities,
school budgets must be subjected
direct to a town meeting and in
many western cities the budget is
determined by some county au-
thority.
The survey shows that the school
receipts in the 377 cities for the
past fiscal year were $353,260, 600
and that the expenditures of these
same cities during this period were
about 100000 less than income.
The funds are from five sources
and are supplied in the following
proportions: From the states, lis
per cent; the federal government,
0.3 per cent; the county, 81 per
cent; local taxes, 65.4 per cent;
non-reVenue or miscellaneous
sources, including income from
sale Of bonds or ort-time loans,
40 per cent. The survey shows
that OF all cities reporting, 70 per
cent do not receive dollar from
the federal government. Teachers
salaries aggregated $1SO,000,000 or
81 per cent of the total of the cur
rent expense of the schools.
The total expenditure for debt
service, varies from four-tenths of
l per cent in the eastern cities, l
and 1-3 per cent in the southern
cities and up to 8 1-2 per cent in
the Great Lakes group. In one
fifth of the Great Lakes cities the
expenditure for this item Is more
than 20 per cent of the total ex-
penditure for all purposes. In a
number Of Ohio cities it is between
30 an 80 per cent.
The relation Of capital outlay,
aggregating $51.727554, to the to-
tai expenditures, showed that near
ly IS per cent was utilized on sites
and new buildings. A total of
S1,341,0 900 was expended for med
ical inspection and dental and
nurse service in the 377 cities
named. The part of the total ex-
penditure spent for the alteration
and equipment of old buildings was
only is per cent. Commenting on
this the committee said:
1.-THE smallness of this amount
is Of particular interest in connec-
ton with the findings of this COM
mittee in their report on school
housing conditions in American cit
les. This report shows that a large
percentage of the children in the
public schools are continually me-
naced by the unsanitary conditions
and fire hazards in many C'1
school buildings now in use. In
tdoltlh CllltS .ltlb COUulilOl9 80
particularly bad"
Basis for the Survey.
An intermediate class of school
boards, designated as Special"
which are neither dependent nor
Independent, are also discussed in
the report and held to be con-
trary to the best educational pol
icy.
The basis for the committees
survey was an inquiry sent to the
of schools in cities
with populations in excess of 5000.
The present survey is the third of
q series. The first report, pub
lished last October, presented the
facts concerning salaries, training
and experience Of teachers. A sec
ond report, published last March.
dealt with school housing condi-
lions.