The Key West citizen. [volume] (Key West, Fla.) 1879-current, 1952-01-12
SURVEY REVEALS
lContinued From PAGE one

amount of S1S3.75. This was caused
by the unprecedented collection o
, 100 percent in taxes. The Boart
had budgeted on the basis OF ap
proximately 95 percent collection
Another curt remark was forth
coming from the State Audit DE
partment regarding the irregular
! ity of trading with trustee. There
was no evidence that sealed bid:
were requested from suppliers fol-
Sl2.6S5. for building supplies. Thl:
transaction was made by the for
mer administration and upon in
vestigaiion, it was shownethat- thi:
irregularity occurred during the
emergency caused by the two hur
ricanes that hit this island within
two weeks in l94c.
The Truman SchoC. was so bad
" damaged that immediate steps
had to be taken to reconditiOn the
school center. Material was pur
chased without going thru the for
mality of bids. The School Board
deemed il wise not to spend the
time in calling for bids and start
ed repair crews the day following
the second storm.
Another criticism was spanked by
high transportation costs. The au'
dit states that the amount spent for
Transportation exceeded the. IL;
percent of the amount included in
he Minimum Foundation Pro
gram.
Accordingly, the transportation
program was subject to review by
the State Board of Education.
High transportation costs were
due TO the necessity for transpor-
ting children over many miles Of
islands. The long stretches be-
tween points Of habifation make
If a costly service. Most countries
have miles Of mainland from
which many roads lead 10 GEN.
trail points where children may
congregaie for bus service. No
relief is offered by the Monroe
County officials at this time.
However. with the growth Of the
keys. more children will be
transported over the same mile
age. The audit reflects parfiev-
lar praise for the handling of in
ternal school accounts.
Adequate records were maintain
ed in each of the five schools in
Key West. Records were not main
tanned at the Marathon, Tavern
Ter or Matecumbe schools. The
amount of money handled by the
Key schools in the past has not
been sufficient to maintain Bank
Account or necessitate frequent au-
dts. Total amount handled by the
schools is approximately $500 per
school year and consists mostly OF
revenue derived from the children
for the March of Dimes, Red Cross,
etc, and is given directly to these
organizations in cash without a
bank transaction.
However, the new consolidated
Coral Shores School at Tavernier
has established a bank account
and will keep financial records in
accordance with State require
mentS.
Depository collateral was ade-
quate at all times as evidenced by
the records of the Florida Nation
al Bank at Key West, and con-
firmed by Mr.. j. Trevor. Presi-
dent of the Bank. However, an in
veStigation shows that there ap-
peared to be a delay between the
First Guaranty and Trust Com
pany of New York and the State
Comptroher'S office in the actual
transfer of funds TO satisfy the
school requirements. This interim
was between April II, 1850. and
April 20. 1850. or 3 days.
Superintendent O'Bryant was
particularly proud of the fact that
not single invoice passed through
his office for payment without
signed evidence of the receipt of
the goods and purpose for which
used. The principals of the respec-
tive schools are the only ones del
egated with the authority to make
purchases. These purchases are
made by requisition through the
Superintendent office.
Another interesting phase of the
recent audit show that the small
"a and 30-passenger buses have
been replaced by 48-passenger bus
es. Superintendent O'Bryant point
ed out that these small buses are
being offered for sale by sealed
bids.
The final and most important
part Of the survey reveals that
the financial condition Of the
Monroe County School System is
by far in better shape that il has
been at any time in history. After
all accounts Of the fiscal year had
been paid. the cash balance was
s243. 1885 in the Support and
Maintenance fund.
This was not only sufficient 10
operate the school system until tax
money was collected the current
year, but also assured teachers
salaries through the lean period
from July l to December.
n