The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1921-03-12

such sufficient statement has been male
at any time. In this connection II re-
marks:
(O The legality OF the school levy
for 1920, which includes tax lot ilSt
school, from reading or SuVn ss,,'I
Of the school Law as could ne tnn.'L H.
apnears questionable. But IN" law "hi'h
relates to iht Independent S'h"n! 49,
, trict of Wheeling is such Il hht''t -.
patchwork that the question Is pr""H
rnlv 10 h.. solved by an extensive IrSh!
scrrch and then confirmed by '""!'
ruling.
Discussing the Wheeling Public, L.
brary. the report goes into DEAN i,"""
inE the amount ui money spent on 90.
library, and the uses made of the library
nv the citizens 1t says til" per capt"
circulation in Wheeling * = ana 'I.,n
sA37. This does not show the Iip"i''H'>
Of such cities as Chicago. EIcH".i'hi A'.t
Pittsburgh, which have per car!"'
ely. and which r%prnd slo.%n. sl3'oo ana
$3.50 per IQU books Clrculatrh:
Chicago spends 80 cents, tInFeIahh
a2.6 and Pittsburgh $50 cents per cap;
tn for public libraries. whereas -,
ing spends 2l4 cents Obviously WheeI-
ing should begin the construction OF
branch libraries, and be more liberal ~
its expenditures for library personnel
and In its purchase Of books.
/ The survey analyses with ritiless SSh
DDS of Keeping The accounts "i w
Board of Education. Under this heading
It says:
6. Constructive Recommendations for
School Financial and Business
Procedure
(D What is vitality necessary for the
schools is the establishment " huI!-
moss department to Dc headed By Il sun
executive who shall report To tho Dpari
4 Via the Superintendent Of Schools.
(hl Such n department should con-
tain an accounting staff OF adequate size
To furnish the Superintendent. the I!nar"
and the public the sam" kind of iinan-
cial and statistical information as is
commonly required by any first class
business concern.
= (c) Modern accounting methods ana
procedure should br adopted.
Id Cp-to-datc filing ap 2 ara
should be installed. likewise other labor
saving devices wherever practical
(n All contracting and purchasing
should clear through this department.
and 4 complete system OF stores con-
trol should he put int" effect.
, G) All janitorial and repair service
should be under the technical control
and supervision OF this department. Nal
under the managerial supervision Of 1he
various school principals.
Ig) This department should be en- .
phatically Il service agency TO the Schon!
system as a whole. to the Super!nteni-
ent. and 10 the Board
(h) 4 modern budget system should
hc adopted by the Board. Such bulge;
should be prepared on tho basis OF fun"-
tons and should include the originating.
Of departmental estimates by the heads
of the various departments. These Ct
Inmates should u" transmitted to the
business department. for Comh'nHi ion
and analysis and then u" forwarded to
the Superintendent for r"vi"w. He, as
the schools executive should he reSp"n-
sihlc for the budget in it's entirety: and
III It's presentation to IN" Board u
should represent the policy and program
which ne recommends for the S"hoo':
for tho ensuing year. Tn" junction "t
the Board should then De- III" approval
or disapproyal in total or IN part Of he
BUDGET aS submitted. Upon lis approval
and formal adoption by IA" Board. IN"
budget should hc the Superintendent
lrCali2rL authority for tn" ensuing
years expenditures: and he should ~
the administrative" "fti"tal to h" h"!d
responsible" Cor the Board for IN" eXccH-
ton OF tho budget as approved.
% An amendment 10 tn" @"h"o! cog"
should hr immediately presented To tn =
legislature. which VIII make man"at tory
the adoption If IL" school budget for
the ensuing year prior u the close ~
each fiscal year: and thus eliminate III"
hiatus of financial authority which At
crescent exists between the beginning nf
4 school year and tho date. prescribed
by law for the adoption Of the budget
by the Board. several weeks later.