Smyrna times., 1947-01-23
" hat Do You KnOW About
Your Educational System
Prepared by the Council Delaware Education
For Delaware Education

school district" may also hire em-
ployees and dismiss them only for
certain causes.
The law provides for the estab-
lishment of a new special school
districts" by the State Board of
Education. A special school dis
trict may be dissolved and divided
ineto the school districts from
which it was initially formed, by a
majority vote in a general school
election.
The City of Wilmington is a
special school district, and its
Board of Education applies to the
State for it's portion of State
school money by submitting its
budget to the State Board of Edu-
cation, just like any special school
district" However, the Whining
ton schools are allowed to operate
by the special city laws in effect
when the Delaware School Code
was rewritten in 1885. For ex-
ample, the Wilmington Board of
Education has six instead of four
members.
Financing Schools
In Delaware the public schools
are supported largely by State
funds and to a lesser extent by To-
cal taxation. This is not result
of statutory provisions but rather
a case of custom.
Delaware law, until recently,
provided that the State funds used
for educational purposes should be
obtained by all revenue derived
from the personal income tax, by
all revenue derived from the Cor
porate franchise tax, and by addi-
tional appropriations by the Gen
eral Assembly.
All the revenue collected by the
methods mentioned were set aside
by the State Treasurer and paid
out only as appropriated by the
General Assembly. At each of its
biennial sessions the General ASS
embly made provision for the pay
ment to the free public schools of
an amount shall amply provide
for the items of the official school
budget" and the payment of these
funds were made by the State
Treasurer on authorization by the
State Board of Education. The
General Assembly of 1889 passed
an act discontinuing this school
fund and provided for payments to
schools through the states General
Fund. The 1889 Assembly also
provided for a permanent Budget
Commission which has been men
toned earlier. The General As
however, has retained its
right to make appropriations for
operation of schools and to issue
su p pl m n t ary appropriations
which it deems necessary. When
receiving their appropriations the
recipients are advised in detail,
the extent to which they may
make commitments for each class
Of expense and the amount of fiex-
Lbility allowed between accounts.
The Auditor of Accounts audits
the records, investments, and ac-
counts of the State Board of Edu-
cation, the boards of education of
the special school districts" and
the boards of school trustees of the
school districts" This, auditing is
done as soon as possible after the
end of each school year (June 3O),
and the results of the audit are
made public.
The Auditor of Accounts is en-
powered to withhold his approval
Of any voucher or bill Of spec
lal school district" if that district
fails to comply with the law in the
of its money.
Any school district" or special /
school district" may levy and col
lect school taxes on the assessed
value of real estate and personal |
in that district. The levy
ing of such taxes must be approx
ed by referendum at special
school election in that district. A
poll tax on each resident 81 years
of age and upwards may also be
added.
When such local tax has been !
levied after a referendum, it may
be continued from year to year
without further referendum. If
the voters want to discontinue the
tax they may petition for another
School district officials shall in
clude with their biennial budgets a
proposed building program, cover
ing sites, Fairgrounds, buildings,
and equipment. If the State Board