Evening star. [volume] (Washington, D.C.) 1854-1972, 1956-02-22

It points to "after-the-fact'
uses the word "subterfuge" in de-
scribing the boards habit of en-
ploying Federal funds to take
up the slack of overspending.
The survey found the board
currently is spending $25 mil
Lion a year-a figure due for a
multi-million dollar jump next
year.
Both capital and operating
budgets are the targets Of sweep
ing criticism by the survey team,
which recommended that the
spending be circumscribed by
rigid safeguards.
These would be erected by ap-
propriating lump sums for school
operations, eliminating the use
Of "uncommitted funds" in the
capital budget, and removing
State and Federal grants from
use as contingency funds.
Artificial Ceilings
These changes are based on
these revelations, the McKinsey
Report says:
The Board Of Education has
been able to accumulate funds
for capital spending by including
fresh appropriations in an an
nual budget for a project
planned. but not undertaken, in
the previous year, thus creating
an appropriation ceiling which
was twice as much as the esti-
mated cost of the project"
The report relates that
Wheaton High, with an esti-
mated cost of $3,138.124 had an
appropriation ceiling Of a.
784.129; the Grosvenor Lane
School, with an estimated cost OF
$264.206, had an appropriation
ceiling of s736.979.
The report says the board must
seek authorizations for transfers
from one fund to another from
the County Council. but notes
that the Councils awareness Of
the boards ability to move funds
by itself has resulted in only
one denial In three years OF a
re-allocation request.
Federal Funds for Deficits
Moreover, II such approval
were withheld, the Board OF Ed
ucation may use Federal funds
entirely at its own discretion to
finance deficits. Inasmuch
as funds supplied by the Fed
eral Government are customar-
fly about Is per cent of funds
supplied by the county. 1t Is ap-
parent that the Board Of Edu-
cation is almost entirely unre-
strained in its use of capital
funds and the process of County
Council approval Of reallocated
funds is Just 30 much red
tape.
The practice Of Borrowing"
from one school project which
was overfunded or not started
to eliminate a deficit in another
project was termed mot In keep
ing with the budgeting respon-
sibilities usually found and re-
quired in public jurisdictions"
Turning to the operating bud
get, the report asserts that the
boards estimates of spending
have never pictured accurately
the funds needed to run the
school system for one fiscal
year"
Our examinations Of the
budgets presented to the County
Council during the current and
preceding fiscal year make clear
that the Recommendation and
defense of these budgets is in
adequate. Supporting statistics
are almost wholly In terms OF
cost per pupil and these statis-
tics have not been reduced to
q common base to eliminate the
effect of infiationary trends"
The reports adds significantly
that the Councils reception Of
the budget might have been i'm
proved" If the board had ex-
planned the why" of increased
funds for personnel, operations
and maintenance.
Budgeting Recommendations
Following are the major bud
getting recommendations by the
McKinsey Report:
The Council should give the
board a lump sum for operating
Improved Pure