Key Number

KEY CODE XVI (Cont'd)

Provision

1524 County aid apportionment is dependent upon the approval of the state superintendent (2)*

1525 County special aid is apportioned for special

services to students (1)*

1526 The state superintendent apportions county sec

ondary school funds (1)*

1527 County aid is apportioned for high school tuition (1)*

1528 County aid is apportioned upon enrollment basis (1)*

SYNOPSIS

Methods of apportionment, of public funds for public secondary school support, should be evaluated in terms of their respective contributions to the development of a more valuable educational program available to an increasing percentage of the population.

Federal funds for the vocational education part of the secondary program are allotted, with the exception of a small fixed minimum, on the basis of need, taking proportion of population as an index. The method of final apportionment depends upon local consent, financial participation, and the maintenance of standard curricula, teaching corps, and equipment. The federal funds distributed to the states can be used only for salaries of teachers, teacher training, and teacher supervision. The importance of properly trained and properly paid teachers to the success of the educational program is thus definitely recognized.

Many of the states still apportion state aid upon the basis of the number of children of school age within the district. Other states, evidently recognizing the fact that such a method neither stimulates nor rewards local educational or financial effort, apportion on actual school enrollment, average daily attendance, number of qualified teachers provided, special subjects that need promotion, special services given free to students by the local district, and other stimulating forms of apportionment. The apportionment of a special equalization fund in inverse ratio to the district's ability to support good schools is, perhaps, the most significant of the methods employed. The special apportionment of aid where free transportation is furnished, free tuition to other districts maintaining secondary schools is granted, and where free milk, free medical or dental service, or free board are given to students, are especially important indications of a developing policy to provide at public expense approximately equivalent educational opportunities for every child, irrespective of his place of residence, or his economic or social status.

The statutes of certain states grant to state departments of education the discretionary power of approving public secondary schools for state aid, or of withholding aid when acceptable standards of work are not met and full compliance with the state school laws is not given. In states where county aid to secondary schools is granted, the methods of apportionment are usually similar to those of the state. In the county, the county superintendent is usually authorized to apportion the county school funds. In the state, the state superintendent is usually designated as the official who shall apportion the state aid. The state and county superintendents are given rather wide discretionary powers in apportioning funds. Within the limitations of the constitutions and statutes they have discretionary power relative to courses of study, standards of equipment, standards of buildings, qualifications of teachers and reports from local school boards. Another important discretionary function recently added to the duties of state and county departments is that of apportioning the special equalization funds.

The power to withhold apportionments of special state

and county aid is the chief power ver of persuasion available to the educational leaders of the large administrative units. Also, many states are now providing in their statutes for methods of apportionment that are intended as rewards of educational effort. The statutes of some are providing special emergency or equalization funds that are to be apportioned to districts otherwise unable to support financially a good educational program, to provide educational opportunities to those to whom they would otherwise be denied.

CHAPTER XI

LEGITIMATE PURPOSES OF EXPENDITURE OF PUBLIC SECONDARY SCHOOL FUNDS

For what purposes is it legal for public secondary school boards to spend the public school funds?

The present public secondary education program includes diversified curricular offerings and many extracurricular activities and services. These activities and varied types of instruction require adequate sites, suitable buildings, and specially adapted equipment and supplies. Specially trained teachers and other employees must be provided. Capable supervisors and administrators are needed to direct the program in order that it may achieve the results desired.

What are the legitimate objects of expenditure of public secondary school funds as designated by the constitutions and statutes of the several states? How have the courts interpreted these provisions for expenditures?

The discussion of expenditures that are legalized in the various states will be segregated as follows: (1) general control, (2) teachers' salaries, (3) other expenses of instruction, (4) library, (5) operation of plant, (6) maintenance of plant, (7) fixed charges, (8) capital outlays, (9) auxiliary agencies and other sundry activities, (10) laboratory supplies. This segregation of expenditures is identical with the principal divisions of the California System of Classification of Accounts. This classification has been chosen because, in its essential features, it corresponds to the approved plan of segregation used by boards of education and state departments in reports to the United States Bureau of Education.1

See Research Bulletin Vol. 11, Nos. 1, 2, National Education Association, 1924 p. 31, for references relative to the development of uniform methods of school accounting and budgeting

GENERAL CONTROL

In order to discover those for whom the public secondary school opportunities should be made available, thirty-eight states require that a school census be included as an item of expenditure. Many states either require or permit the hiring of attendance officers as a further means of insuring that those for whom the schools exist shall have the opportunities provided. *

4

A few states authorize the payment of school election expenses out of public school funds. Some states permit the payment of the traveling expenses of members of public school boards and administrators as legitimate expenses of the public schools. In addition to the usual clerical and custodial employees, certain states authorize the employment of attorneys, accountants, and architects.

5

When an architect prepares building plans for a board of education with the understanding that no charge will be made unless the bonds are sold, he has no legal claim for services rendered in case the bonds are declared invalid and not subject to sale. The California Supreme Court has held that an architect may be employed without advertising for competitive bids. It has also been held that an architect may be employed for services, the value of which exceeds the money in the treasury at the time, if the indebtedness accruing during future periods will not exceed the ordinary income to be provided. Even in the absence of specific statutory authority, it has been held that, since school boards have statutory power to make contracts

See key numbers 1529, 1555, 1556, Summary Chart XVII, post

See key numbers 1531, 1532, 1533, 1534, 1535, Summary Chart XVII, post See key numbers 1536, 1543, Summary Chart XVII, post

See key numbers 1539, 1541, Summary Chart XVII, post

See key numbers 1552, 1546, 1550, Summary Chart XVII, post

"Board of Trustees of Alpine Independent Dist. et al v Jacob (1914) (Texas Civil

App.) 170 S. W. 795, 796

SF. T. Harris, Appellant, v Lewis E. Cooley, Supt. of Schools of the County of

Imperial, Respondent, (1915) 171 Cal. 144, 145, 152 P 300

Ralph Wyckool, Plaintiff and Respondent, v J. C. Force, as Supt. of Schools of Monterey County, California, et al, Defendants and Appellants, (1923) 40 Cal. App. Dic. 555, 556, 558