The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1921-03-12
OF MeInDeIS n
tho Board Of EducEtto".
Ter cent OF :, >, =
ATTENDING" I'll. OI.J Us -

Total Il y Il - 90
l .,%T %G", 81 .s,.o e1.o Ga Fc.7
or IN. a Meetings held during tho
three Years. seven had fewer man
mrmh,rs present or quorum NJ HhlE
!! members present: only on" meeting
w,s attended by as many rs II mcrl :
hers. Tn. per cent of attendant" or
members for IN" ,hr"" year p"r!od was
e. In this connection i may ne
noted that tho board requires - per
cen, rrrtnrranc. from ,hc children in
a., crbrnls Ms a condition Of promo ton.
School Censua
rho report also takes up N" subject
nt school CENSUS. and shows mat ih'
annual school census taken IN Wh''IimG
l,,. been taken IN very fiulty ara
Unsatisfactory manner. II compares
The HEurrs II the census with IA" NJ
ur,. for enrolment IN min" public 'i",
rrutary schools and six par"ch!Ai
schools. showing that thor" were "42
more children under fourteen years 81
ago than were accounted Tor IN III"
rrnSus report Evidently IN" census
REPORTS are rarrlcSsly taken. and rr;i'-
ttral,v worthless. TIL" total number at
whist. Ch;idrrr reported was lV.S4a; OF
ms. ,h, ares are not given in 2.lN@
cases TOR NOR" than 20 per cent IF all.
OF as colored children, the ages are no.
reported in lis cases, or nearly % per
cen Of all
such reports. the commission remarks
are. practically valu"lrss. and paying
..r them IS a waste Of public m"n"T.
Under the heading. "t!narc" and Nc
counting" tn" survey makes c"mlhr-
ison Of tho expenditures OF the R'ird
of EluCatiun with other public inStitG-
,jors. and inds that these have nor
been extravaganza. For instance, COM
par!son between the tax rates of 1919
and 1920 shows that the school tax rate
To hav" Increased "a per cont. and the
city tax rate 10 have increased 30 PER
cent. Under IN" heading, "Comraris"n
Of Wheeling school expenditures with
those of other cities" the survey says:
In compa rson with the same As
cities. Wheeling ranks thirtv-third as
tN total school expenses tinciudlnE AL
,itional and !mprCTrmcntS). Il rankS
3Sth in cX,"nscs for general contrOl:
32nd in construction costs: 3tth in cos:
nf plant operation: 29th a. 10 expenses
for auxiliary agencies. and Goth In fix
I'd chrrrca and interests.
(c) Wh"rlinr's cost In 1920 per
pupil average daily attendance as to
total school expenses is 5000: for GER
cral control. $2.lG: for instruction tday
SCHOOL,. s54.l3 operation Of plant,
1874: upk"rp. S7.ld: auxiliary aSenc!"<.
81 &c: fined charges AMI interest, $%.o4.
Continuing IN" report says:
g. Discussion of tho Accounts CT the
wheeling Public Schools.
(a) Tho public schools Of Wheeling
unfortunately. Blk" numerous oth"r
school systems Of the country, maintain
no accounting system in the technical
sense Of thu word. ny this is meant 4
double entry set OF books from which
balance sheets. operating. ami other
analutical statements may be currently
drawn.
10 The school accounts Of Wheel
ing consist Of Il volumtrous record OF
I.hn
W whirh Is duplication. with hut litt"
separation as to character Of cHp"nd.-
turr. and mixed UP as to distribution
Of functional costs. There appears TO
he misunderstanding as to whi"h
funds are the proper ones to make cor
tain charges AGAINST AMI have the
charges legal Instances exist wh"r"
ahatrmcnts O' expenditures ar" shown
rs revenues: and also the opposite,
where ahatcmCnts Of revenues NJ"
shown as expenditures. Expenditures
pertaining {" different school year
arc not clearly segregated. EHn"nhi-
turcs. such rs repairs and !mnroEc-
mrnts. ar" grouped together. although
on" is expense and the other invest
mnnt.
CO.. Tho annual financial statements
Of tho schools arc To ho criticized ~
masses Of undiE"st"d data. giving l!'tl"
information 10 the public, and II DraC-
tically no value for administrative re-
view.
ca The method OF Ming Is an:iquat-
ID and the filing apparatus Obsolete
(r) As for rho store records. y
would be unfair TO say that there ar"
none. i1aamuch as memoranda totals
Of 1uolitics arn occasionally made: but
nevertheless, the acquisitions on which
books and supplies are delivered from
the stor"rnom ar" not priced nor cN-
tended and arc therefore not rcCord"i
in any financially usahlr form.
~ The schools arc doing huSi-
moss cC from 5000. Don to $500. oon t19l?-
% il will roach $500 O0ol hut n" 20"
counting staff consists Of one man wh"
acts as cl"rk OF the board hookke"p' :.
cashier. paymnst"r. f1l!ng clerk, rur-
chn$InE agent and Storckccper. Tn"
only assistance II" has in = portion -
~" services Of n stcnoEraphar who acts
also IN Tx" capacity FOR tho superir-
tcnirnt Of schools.
(E) Inquiry develops tho fact that II
has not been the policy OF the board 10
anthor!ze or the clerk to request NJ
tendance by him NJ annual conventions
e. school accountants where modern
and advanced methods oC school &c
counting ar" reviewed and discussed
Tho survey then prepares halanr"
sheet Of operation and other statements
and calls attention to the fact that 40