The Lubbock avalanche. (Lubbock, Tex.) 1909-1922, 1922-03-14
FINANCING PUBLIC SCHOOLS


permanent card index school census is kept anc
these contain the name OF every child OF schoo
age. These census cards arranged by city
blocks and carefully checked over with the card
index school record cards in the superintendent ,
office and with the record OF those in charge oil
private schools Financial accounting OF school ex
penses is claimed to grow out OF complete and ac'
curate child accounting
At the recent meeting of national educators. D
E. Weber superintendent OF schools at Scranton
Pa discussed Problems OF Financing Education
How They Being Solved BY My City VIVA,
he said seems especially adapted to the need oil
Fort Worth.
Mr. Weber said il was desired and required to
account for ali the children of school age in the
community. to determine the adequacy OF the school
buildings school grounds and school equipment
available for housing and instrucng the rising gen
Grafton. The quality OF service rendered by the
teachers is made matter OF special inquiry, and al
80 the care given buildings, grounds and equipment
bv the anitors To know thoroughly. he said,
the educational needs supplied well as those not
supplied appears TO me primary requisite IN prop
ery financing any school system. This implies to
an annual inventory. educational stook-taking oil
the entire school system.
The successful operation OF any school system
depends not only upon the amount OF revenues
available but also upon the proper distribution and
expenditure Of such revenues The latter involves
the careful making OF a school budget. regardless
OF the SIZE OF the tcnool sybtcHf III Wh'h "iS -
forth approximately the various items OF expendi-
ture The school budget this directly becomes a
rather reliable index to the possible effectiveness
with which school system may minister to the edu-
cational needs Of a community. In miniature It re-
fleets a school system at work IL does more. II
harbors the potential energies OF school system.
AN appeal to the people to authorize the board
to levy additional school tax for remedying unsais-
factory school conditions is usually successful It the
facts are fully and frankly laid before them. In
this matter we have in two years raised the average
salary of grade teachers from 1886 OF $50, dou-
bic the annual increment and raised the maximum
for grade teachers from 5000 to 5 800. BY the
same method the public has approved OF the board .
action in setting aside annual levy OF two and
one G l-2) mills for the purchase OF additional
grounds and the erection OF additional school build
ings.
There is a we'll understood aim to base every
item OF expenditure requested in the budget upon
sound educational grounds and to practice the most
economical procedure consistent with the best edu-
catonal practice. Much financial waste by ianitors
is avoided by acquantng them with periodic com
parsons of costs Of operating and maintaining the
different buildings. School principals are required
TO exact from each pupil above the second grade a
personal receipt for books received at the begin
ming OF the term and to impose fine at the end
OF the term for the unnecessary damage to books.
Tbales OF comparative costs OF books and materials
for the several buildings are discussed annually
with the principals II is only in this way that the
careless waste OF public property can be avoided
and one of the strongest criticisms OF providing
books and materials to pupils at public expense can
be successfully met
The practice of avoiding waste and observing
economy brings school teachers and school admin
isiraors in direct practical touch with the financial
problems involved It also to convince the
board Of education and the public that school men
and women have knowledge OF and reasonable re-
gard for the practical problems which constantly
arising in the administration OF schools.
After the budget for the school year has been
finally approved by the board, consider II a
matter OF good business management to limit ex-
pendures 10 the amount allowed in the budget.
The secretary presents to the board a monthly bal
ance sheet showing expenditures and balances to
date under each OF the major items Of the budget
The superintendent Of buildings and superintendent
OF supplies keeps the superintendent OF school
posted any narrow margins discovered IN any
department Only in exceptional Of emer-
genoy expenditures permitted TO exceed the
nount allowed in the budget and then only with the
full knowledge OF the board When deficits occur
in any one department they met by transferring
a sufficient amount from other department
OF departments in which surplus occurs.
The Scranton board OF school directors.
through the operation Of its school budget shows
surplus at the end of the year. however small such
surplus may be. We believe il Is safer 10 on
the side Of conservation than err the side Of
productivity and be obliged to face a deficit. A
deficit always undermine public confidence in any
enterprise School districts exception TO this
rule. Public funds should be expended with the
same care exercises in the expenditure of pri-
vate funds
"A special obligation attaches 10 the disburse-
menf OF school funds. because they are the means
employed by public sanction TO enrich the lives Of
bows and girls. What obligation can be more sac