A GUIDI TO THI CLA.SSJllCA'rlDll or IUIIPl'S AD IISBU&SIMll'J:S
JOB. ml DIVISJDR SURI.~ JN 1.'D IUILXC
SCHOOLS OF 'fD ftATI OI' VJRGJNIA
W:UU.• Dabney Duxhaa, Jr.
The•i• n.bmltt.etl to the Gr&duate faculty of the
Virginia Polytechnic Jnetitu~e
in undiclac;y for the degree of
HA8'fD Of SCIDCI
D
IVSJRISS MKJIUUATJDll
Read of Department
Hay, 1958
Blackaburg. Virginia
The author wiehea to expreaa apprecf.atton to Dr. Heman L. llom.
Otnaton Supertnteaclent, aoanoke Co•ty Pub11c lehool•• for hi• ec:ov.r•
agaent aad helpful auggesttona in th• preparatlon of this the1i1, Ua
pemla•i.on to atlldy pertinct foma ad report• ...a by hie office. aad
hia author1&&tioa to ue certain natdoted mated.al• aeeded to complete
th1a tbe111; to Willi• a. Gay, C. r. A., Pnfe110r of Buine11
M'mtniatraUon, Ylrg1n1a tol7teclmlc !D•titate • for hie helpful nu••• t1oaa and readtq of the •tedal pn.-te41; to Dr. Imo• L. limaear.
trofe110r of Vocational lducation, Ylraf.nt,a Po17techalo INd.tute, for
hi• enoov.raa-t, euueetl.ons, helpful cn:1t1cl .. , amt. retUliq of the
material pre-ted; to J. G. Blomt, rtn.aace Director, State loard of
lducation, for fumf.1hing numerous foms and report• that wn uaed ••
reference uteriah and to Hrs. Jatdcia Jl. Le• for her auggeationa
and cooperatloa la typing the manu•dpt.
treparatioa of tbia tbeaia wnald have aot bean poaaible but for the
willing cooperation of each penon a.- Uo••·
- 3 -
TABLI or CONTENTS
GW"fD. PIGI
~IMD'l'S 2
DnODUCrmR ' Statement of. the ra1>1• 7
hrpoHa of the Study 7
Settiaa ancl Beecl • JJ.iU.tatione '
COllHRSD OUTLJNB or BAIJ'.C ACCl>VITI 11
UVDV OF Ll".tBMTURI 12
1. CLUSDICATDt or llCIJ:n ACCOUITI ll
J1aUl .Accomting 13
caah .. Accrual 1a ... 14
Doable and SiDgle llltl')' Boekkeep1ng 15
HiaC.. ad Detailed beef.pt Aecemte 15
AOcount Rmben 16
hceipt Aecomt1 Cl••ltf1 .. 16
II. •••rras or naam ACC»mrs 19
aneue 1.eoetpta 19
aneaue f l'Olll State r.4• 19
aeveaue fl'Oll r..aeral rua41 23
Revenue fi:oa Local r.d• 24
a.venue frea Ci.t)'•Couaty had• 24
leYenue f1:0m D18trict·ftacla 24
lorareveave &eeeipts a.s
' .. 4 ..
CllAftlll f AGI
aneaue from Other Pmd• 25
Revenuea from. Loaaa, Bon41, and Inveatmanta 28
Ill •. · CL&ISUICMr lDB O'I DUIVllmllft ACCOUl'rl 31
.&ocountin& for lxpeadlturu by Proar- Area 31
Mf.nisma and Detailed lxpa.ditvre .Accomt1 32
.kcoua.t Rt.abera 33
Claaa1f1eation of Diabur881l8Rt Aocouo.t• 33
J.V. nrarrms 01 DlSBUllSBMUr ACXDUll'?S 38
Actafnl•tratLoa 39
lu•txvctlon 41
ao-onttute Actlvitiea 46
Amd.U.aq Agm:aoiea 47 '
Operattcm a4 Maintenaace of SCltool rlaat so fixed Ch&rpa .53
C&pi tal Outla1 ,, Debt Serri.Ge '' v. CLl.AlllC - llVOLYDIG 11118 &emuns 61
Cleadag ACGounta f.n the Acco•Ung S,.ataa 61
Cle&riq AccoVDta 63
Other hDcl Aoeomt• 66
VI. fBOllATDG IDIDBUUS 68
vu. PAY IOLLI 75
1a7 loll Accountlq aou.Uae aml Proceduea 76
Aecualation of hY Boll Data 76
YUl.
.... 5 -
rreparation of the Pay Roll
Employee's Pay Boll Record•
ray 1.oll Accounting
rreparation of Monthly State PolDIS
State and Federal Quarterly Reports
State a.M 1ed.eral '!early llaport•
~c,owting for tay Boll Tues
PUllCB.ASS or surn.ms AND &QUil'MBNT
Cr1teda for SUpply J:t-.s
Crtteda for lqui,_at lt.u
Bui.lt•in Equipmn.t
hrchaaiag of Suppll•• and Kalateuw• ltw
Procedure, or rlow of Won, la Completing hl'cb&a•• of SUpplie• asrd Jlalateaaaca It_.
ht:ehaaiag of Btpd.pmat
PAGE
77
78
78
79
79
80
81
82
82
82
83
84
8.5
89
90
91
92
BecDM of the diffl.cv.J.U.u that are frequeat17 encountered "1 the J>f.'ri.aiou Superintende.ut• for the ptlblic •hool ayat• in the Stat•
of Vtrgtnta ta •iatalntng ad..,.te ftnaaeial reoom1, the niter 11
attempting to prelellt ln tb.:11 tbe11a a flUl•• to receipt and espenfltture
aocountlng for the various looal .,-it... It contd.as atamlazd receipt
a4 .,....bare accomt1 1 o1aal1ft• 1811 defined,_. ..sdltlonal &cC0\11\t-
ing temf.aelo11 neo••NZJ' t:o their effective ue. !he acco•t code
nmber1 uecl thmugbout this thed.a are thoH that are curnatly re4(Uind
bf the State of Vlratnta.
ltaMlat:d aooount• a:ad tendaolo11 an the foundation for accuate
recot:ding, npol'tiag, ud interpretatioa- of fi'A&llCl&l infcn.•U.on. OalJ . wb8n baaic it.a ef fl.nwf.al infomatf.oa have the ew wning can tUJ be uaect pmfit&bly fer all purpo1U.
um.urMl ue •f the atatdard accomta d temt.aolo11 in thta
theat.1 will: (a) help to tneun appropriate taltlal ncoxding of
financial 4ata; (b) tap.-ve the acco•t:lag for school funda; (c)
1111pmve .chool buclged.ng; (cl) eatabU.ah a aemd baa• for coat acocnat:•
tnu (•) impmve the aceunoy of local, state and national .-rte11
(f) facf.U.tate compadeona of ff.naactal :l.afosm.U.on among c-1ti••
a amona other 1tate1; (g) _.'ble local aad Sta&• educational •tber-
itie• to o'btata more am.table ...... 1nfemattoa for poll.cJ detemlna-
tioas (h) blprove the accuracy of eclucaUoaal researoh& and (l) facl.U.•
tate ad U.:mw reU.a1>1e reporU.ng to the public on the condition ad
• 7 -
pmgreaa of education.
Certaln a4clitioad. feat.area hne been 1acludecl tn thi.1 tbe1i1 to
eahaaoe 1ta Y&lue aa a ready reference. Cb.apter V ia a p14e for t:he
e1tabU.1h1u1 ad ue of rewlviag fm4 Ad eleartag account• 1n t1'e
aecomting 8J•t• of the divf.eion eupedat.clent'a office. Chapter VI
cont&taa nggeatecl •thod• for prorating exp..U.turea anoag the var1ou
diaburaemat accowata. Chapter Vll contaiu.1 appnpdate infomatf.en for
the praparaticm of pay roll• an4 the Mtnteuaoe of P&J mll accoattag
recorde. Chapter VIII eontaina a au14• for 41atiapilhtng between
auppU.e1 and equipment. "fhta chapter al• pmn4ea a gu:lcle to aa ade-
quate pul'Ohas:f.ng policy for -.plies and equtpmat. fertinet caaa-
refereuce i• deaipecl to -.M thl1 the1i• eaay to uu.
aond .... outU.ua 8how1ng the standard receipt an4 _,_.iture
a.ooomta ad their OOfltag are 1hown on pap 11. !hi• outline will
pro...Ue ea overvtw of the c1aaalfic•t1• of accouata.
@talf!!!lt of d!! rmbl•
The pnbl• of thta tl\eata 1awlve1 a IUrltlJ of IOM of tbe Gvneat:
accounting tyateaa now f.a UH by the ••lie acboola on the d1vtaton level ta an attempt to prepare an adequate guide to the reoordtna of receipt•
..a d1abura--ta that are ha.dled bJ the '1Ylaioa svpednte'lltlent'e
office.
lugpft! of tl\! !tug
na pmpoee• of tht• atudy •Y be atated •• foll.on:
1. !• 4etemtu in what •J•• f.f &a'/• the acoounttna amt peJ:Cbaataa ayet• mw being employed bf eoM of the public Mbool• oa the
• 8.
cU.visi011 level are 1nadequ,ate or il'lefficient.
2. -ro detemine. insofar as possible, anJ ways that the accounting
and purchasing system now 1n use b)1 the public achoola on the
division level uy be iqn:oved and to make suggestions necesNJ:J
for their it19rovement.
3. to prepare, for poui.b1e use by d1vi8iou euperf.utendenta and
for instructional ua in the claaal\tO'B. an adequate guf.de to
th• proper c1aa1Uicat1011 and recording of receipt• and dis•
bur,..ts within the 41.vtaion aupednteadent'• office and CO
aid the superbtenclent Sa the pl'epaad.Ml •f the vanou fo'DU
_, reporu ~red •f him.
1155'.U at ht!! The accounting and purchaaina system now in use b)t the public
acl\oola -. the 4f.'ri1Mm level ta not as aclequate or efff.cten~ as it
lhouW be. Jecauae. 9f the lack of pub1tahe.d l.DfomaU.n fxoa the State
level (inatnactl.ona aa4 1nt.erpreta'1ou be1q fumf.ahed the '1v&sion
auped.ntelld.•t 11 at a 1011 • in aany 1n1taiwea, £n cU.1tiagulabing
proJHlrlY between the vadou r••f.pt.I and disbusaenta. handled wf.thln
IU.1 office. J.egulationa •• 4eacrl.becl b)" the Gode of Virglala, pertatniag
c. aoeovntJ.ng recoms rea4 •• follows:
laoh divf.a1on nperl.ntenclent aba11 keep in hf.a office a record fftr the parpeae ot keepiag • MC11Ate report •f &11 r•dft• ad cll1buraeaents of 94bool fumla, aad all 1ta.t.f.1tlca1 1afomation wldeh a&)' k required. by the ttate IN.I'll b. Che -.tlom report to
... 9 •.
be submitted to it by the division superintendent.1
Vith reference to the duties of the clerk ttf the school board, the
State Code has the following t.o say:
The elerlc ••••• shalt keep a recoid of meetings and pmceecltnga of the boaxd ••••• an4 1a another book, a receipt u4 diswrsements reeerc! as prescribed by the State IHm.2
Por th.A establishing and mainteaaace. of accountina records, the State
Code reads:
The State Boant, in conjuaction with the Director of the Budget ..a the Comptmller, •ball eatab11ah and. require of ~ locality a mdem syst(ID of ~ounting for all scb.ool fvnds.
Row• .,,. though the pmvia1ons are _.e 1n the Code of Virgf.nt•, there
11 eU11 a lack of uaiforml.ty 111 the appU.catln of theae recivtnra-.ta.
Division superintendents apparentlJ 4o ut have a clear Ul'Mler:ataadtq.
because of a laek of pmper 1n.founat1on available to th•• as to hew
the ~qsaxy .aceomting informaeton should be cluufied and reooded.
tt is 'With theae point• in mind, therefore, that this study wae pmpoaed..
J4m!tat1ons
This study was 11111ted to the accounting 171tem comoul7 uaed 'by
1eoa ot Vlrgtata, Title 2.2-atueattoa, Chapur hm:--lchMl Divtaiou, Section 22•36.1 aecom.
a Me of Vtrglua, 'ff.tle ll••UucaUon. Chapter 8lx••J.oo&l DMD:lt of lehool '?1:U1tee1. Article lt aeeuoa 21-$3 'Dut1e1 of the 01•1* •f ......
3 . Gocle of V:&.tgh.1&, !1.t1e 22••1dtaeat1oa. Chapcar lf.ght••lc.hool
lua4a, Sectf.ou 22•143 St&temertta of had• A•i.1al>le.
.. 10.
the pabU.c acboola en t:he tivlaion lnel ill the State of 'ff.rgf.aia. .6.11
material• wen aatn•ncl bJ ruearch amt peneul tnuni ...
- 11.
'?he fo11owtag accomt cocle aumbera are tboae ncpd.rad by t1ae State loard of lduoad.Oll
&eceipt Accomta
!he deta1.l.S c1a"1ficatloa ad clefinltf.ou of uoomta wi.11 M founcl la Chapten l and II
119llUI UGID!S
lt•l.••R.•12.. ae... from State .... B.•19.••1•21. lleYame fnm City• Coaty 1'md1
a-23.••l•M. anaaue f-. atatd.et ,.... . a-14.-•l.•17, a.venue ft.'OIB Fecilenl .... talllft1IUB UCID'rl
11•26.-1.-43. a.....- from Other ,... a-45.--a-so. ...,,_.. f-. LND.a, BoQlla, ete.
11.nr._t Moemt•
The 4eta.1ecl c1ua1f1cat1oa _. uff.Qitloaa of accoata w111 k ._. I.a Cbaptera IU _. 1V
17• 17bl 17b2
171J3 17c 17d1
19
.Admlntetration 1742 lnatructtoa, Day S.hool !natructiott, lves:dng, ·•art• 1743
ttae, etc. Other Iutructloul Coat.a 1731 Co-ortiute Acd.v.f.d.ea 17e2 Aud.ltar.r Ageneiea, Trana- 17f
portatf.on
Clpltal Outlay 20
.A..tJJ.ar.r Apnci••· 1.ep1 ..... -.at 0£ .....
AaUJ.aq qenetea, Other .A.md.UaEJ Apaoie1
Oper&d.oa Of Schoel Pllat Malnt..-.e of School Pl•t rtxed Charaea
»ebt service
.. 12 -
'Iba author made a oanful •""7 •i die vari.o\W ia&t4\11Cti.ou.a f.or
the preparad.oa _. eullsrd.alton of the foJM m rep4»rtl pn1Cdbecl bJ '1Mt It.ate Boaal •f .._.doa.. the proceduret for ftMaeW aooomdag
ia Che Dtri1S. l\1pedatemleat • • office fen; the OcJ•tJ ef JtNaetce,
Vt.qt.U.a; the &MOctiq need• ln that office; and the wJ.'iow re-
port• _, &-. --' bf that of!f.oe were alao earduJ.11 et1Jd1e4. All awtlal>le 19pedateadenta -'ftllllk·1.....a 1>J ti. State IMd of
u .. u.n wen •lfO oat:dullJ .-... u .. 'bu I>.- Mde of current
fen.-, t:9p0rt•, w -'*'411; amt idea• 1.nwlve4 ta that have bee
..ae • ,.re of tU• theat•.
-d.Oua 4eff.aittou aaw ""° c.1"'4, ta pan, fl'Olll w.rt.ou
Qllltbilob &ad. f'tGllD a ftnaaotal ~ pubU.eba4 'bJ the United States
lep&rtMat ol Health, 14.,.U-, aad Welfare tbat wen ue4 •• qfereace
MC.rial. lie direct .-tl.Uou wen ~ fmm the" to•t."Oa, kt tbq
were refernd to aa aut1'cn:'tr for oertdn •tat_..U an4 .WJ.af.ttona.
The •J•d.'7 of the -~d&l preacted ta th.la tuli• vu ol>tataed
thmugh rueanh and f.!mdtia&tf.oD of vad.ou IP.h ,.,.., reporU, a t.utnottou _. tiu:euah letters, coaw:reatf.oall, _. oouultatloa• wtth
the urtou. pe~a• mentt_.. ta the ac1caow1•1••h •f tilt• ChaAa.
• 13 -
Thia cU,ter conu.t.u the olaaaftu.Uon of 1taadam noel.pt ••
oeata S.ao1u4ed ta t:ht• tDMta. !be olaNtftea.tton l• dealaae4 to
Mc...Ute the needa of both -11 aad. large achool cli'ri.aiou ...s·to
_.t all •~te ~---ta. lt oontalaa the mtU- ••Hntiala for . all ICbMl 41¥!.efna aM Mclttlonal •e.i&DI ..-.ti !or tlwM dtvt•
8'oae tbat 11111 D.4ed to SP b.,..ad the .tnta..
bl4 ... Si!I A .had f.• a •• of ....,. or other releuzeea •t a.Ue for .,_tfte
actt'fid.•• of a "1too1 tiriat.oa. 'Ii.. had ..._._ .... ttcate a ._.
plete •U.*7 _. all •f .the fl.aeaoU.1 traaactJ.ne for th• parttc.iax-
fun& are niooale4 ln th•· 'fh• ..-.r aM kiMI of fund• .. loye4
Upend upon 1Hal and .Ute ftttd1't1188t1.
An acoo•t ta a .. acdptive heading _..,. whl.eh are recorded fl.w-
et.al t:nnaactt.ou that an daf.1Ar ta tema of a gl..- fl'lll8 •f refew-
the ..._ta ll10ft ta tld.a •Mehr are the k.U ...-ts wldeh
lbo\IU 1'e ued tn acooattng for the t:ecetpt• •f _, ..uu.-.. funl.
n ... aeeomt• •re aot •1•11 tor the _.rat ,.. •r .. parttc.iar
.,..W funtl. When legal ftf(UlNDlllt• oi- otbet: coaat.l.eratioos aflO•alt-
'4te the eetablt..._t ef iwlt...U-l fund• for .,ed'flc &0U'flt1e1,
app1Dpd.ate tta'adar.I •--t• ebcnd.4 be M1eote4 fma ti.ae contatn.cl 1a
tbl.1 o.la&pter to ---~ tor the receipt• of tbe ladf...U.1 fmacl.
It la ..,_te Ukel;v tb&t aot a11 of Che aooo•t• :I.a thta chapter
• 14 •
woul• l>e a-.•aazr or appU.o&ble to . Mc._t for the receipt• ef aar given fun4. Ia Mttlaa up t:M accomt• for a f\DI, it• IOU••• of
recetpta· would ••t•llllat whf.~h •f the 1t&Ddarcl nceipt acoomt1 wal.4
be needed.. '?hat ta, f.f the fulMI oltt.aiae4 rrnmue flOla different local
80\11:ee1, appmpd.ate account• would be Hlected fros the cl•••lfl.oatton
ut11111.ng the 1.•l •• l.•25 Mrie• of levenue &ecetpt Aocounh in accor-
dance with the aourcea from vbtch the money for the fun4 was ebtatne4.
S!!JJ et Af!R&I. ..... The cash bat1• of accounting 1• the ba11.a under which revenuee are
recorclecl only 'llhea actually received, and on11 cash 4.tabur1eaenta are
recorded aa expen4f.turea.
The acrual baste of accounting 11 the baeis under which revenues
are recoded wha ea.med or when levies are u.cle, and expendituree are
recorded. a1 aooa •• the7 result in 11ab:lU.tlea. regardleee of when the
revenue is actually received. or the payMUt ls actually made.
Falling between these two ba1ee are varioua modf.fica~f.one. Ia IGll8
casea, most it ... of revenue anti expenditure •1 be handled on the ac•
c:rual ba1i1 • but certain iteme are baadlecl on tbe caeh bula. Tlds 1•
ooaa1dere4 a slightly modified accrual baal1. ta other tn1taace1,
revenue ltau may 'be haadled on the cash baais while expenditure• are
hanclled on the accrual baala. This is known •• the mo4ift• caah bad.a
or modified accrual basla.
this th••i• cloes not: recomaend an7 particular ba811 over another.
!he aooounta presented ta this theala are for un wlth any baata; caab,
m41fiecl cash, or accrual.
- 15 -
I
the accounts sbown in Chia theed.a ·are for uae with either •thod
of boolckaepiq, double entqr or single eutry. When used with either
method, they will reaul.t in comparable fiuacial data among school div:t.•
aions. 'Ebia the·aia does oot make any recoaaeodation as to the method of
bookkeepf.a& that abovld be used.
M&niala p Detailed· g!C!iet MsoMQtt
l.eceipt accemta coaatituttq the m•t .. bnakdowll an •llowa ta
capital letters and nt.abera in the claaatfication, 1. e., a•l. General
Appropriation. Additional deta11ed accounts are ablwn in 1m11ll letter•
as aubominate to the mtnf.-. ec.eountai for __,1., J.•1. (a) kale
~p•priation.
IC 1a ~ed that all acbool tiviatona, regardless of aiae,
maintain the mn1naa reoeipt ac:couata ahowa in the c1uaiflcat1on aa
long aa thq receive 41D.J am.ey fx:om the somcea indicated by the tatli•
vi4ual mi111.mn 8"01m"· It ia further rec:OlllRIMled that the adclitional
cSet411ed .ccounta be ud.U.zed, wherever applicable, aa school d.iviaioa1
have · ued to eap•d their accountf.ag 11•tea•
Because of differences in aoarce1 of ac:.bool money, 1KJ1111e school
df.vi.aioAa w111 iiot and even all of the m:lnta.a receipt accounta. It
would not, of courae, be neceoaq to eatablish an accomt 1£ a cliviaioa
received no mcmey from the eoume i.Mlcatecl by the acooua.t. Other achool
•tvtatou •7 wtah to keep ml"e detail.t receipt acco•t•. If thf.• l•
done, aueh 4etailed acCOUllta $beuU be nadily claaalf:l.ahle under the
accounca li1te4 in this chapter.
... 16 ...
.Account BYl,bera
The nt11ber1. i.e. 1.-1 •• appearing to the left.of the accounta are
those that are currently required to be used bJ the State. thq may be
used wtth aecessaqr adaptations with either mach1De method• of accouat•
_ 1ng or pc•aucl•lnk methods.
aece&pt Aecouat@ g1a1DUed
The ncel.ft acceun.ts • coded accomi.Dg to atata regulattoaa, are
defined in Chapter II. The page ocmttSnf.ng the defin1t1oa. of each
account :ls 1ncU.cate4 in the classificatien under the column heacU.ns
Refird.t;,Mm. P!I! lfU!ber.
1.•l. Geaeral Appzopd.aUoat (a) Dasie Appropriatl.ou • • • • • • • • • • • • 20 (b) roater .,.. Children • • • • • • • • • • • 20
B.•2. Pupil transportation • • • • • • • • • • • • • • 20 a-3. Mtns- U..tioll Ingra • • • • • • • • , • • • • 20 a-4. Salary lqualtzatlon rund • • • • • • • • • • • • 21 ... ,. Lao•l IUp•rfi•ioa • • • • • • • • • • • • • • • • 21 B.•6. Special and Adult lducation • • • • • • • • • • • 11
(•) 'aal•rl••. • • • • • • • • • • • • • • • • • 21 (b) Suppltea • • • • • • • • • • • • • • • • • 21
1.-1. IUfezvl•f.oll rrtncipa1• (12 ..ath•) • • • • • • • 21 1.•8. liacret1onary rUll4 • • • • • • • • • • • • • • • 21 a.-9. Vou.donal
(•) Salartu • • • • • • • • • • • • • • • • • 22 (I>) Tr.,,el • • • • • • • • • • • • • • • • • • 22 (c:) Bul.l.dtngs and Bqu:Lpment • • • • • • • • • • 22
l.•10. Teao~•r• lick Leave,. • • • • • • • • • • • • • • 22 a-11. rree.!extbooka • • • • • • • • • • • • • • • • • 22 1.•12• Other State P\m41 • • • • • • • • • • • • • • • • 12
R•l4. ll•15. R.•16. J.•17.
; .
... 17 ...
:.IBCIIP'r ACCOUNTS Definition ••a•"'81>er
Forest Reserve Fund • • • • • • • • • • • • • • • • Scbeol Luach and Special Hilk fund• • • • • • • • • tublie Law 815 • • • • • • • • • • • • • • • • • • rublf.c Lav 874 • • • • • • • • • • • • • • • • • •
23 23 23 24
R•19. City-COunty Levy • • • • • • • • • • • • • • • • • 24 a-20. Aippzoprtatl.oa • • • • • • • • • • • • • • • • • • • 24 R•21. Deli~quent Tax.es Collected • • • • • • • • • • • • 24
a-u. Df.atri.ot Levi.ea <•> capital Outlq • • • • • • • • • • • • • • • • 24 (b) IMehtedaua. • • • • • • • • • • • • • • • • 24 (c) Town School District • • • • • • .. • • • • • • 24
1.•24. DeU.ncpMDt: TU•• Collected • • • • • • • • • • • • 24
ltlVllUE neH O'tlD. !'UNlfS
P .... 2.f.. Specf.al Gifts from l'ound&tious and Board.a • • • • • 2!; a-:n. Appropriation from laperrieore for~ Ba•lc
Salacy of Superintendent: • • • • • • • • • • • • 25 lt.•28. Ttd.Uon froaa Pdvate lo\U::o• • • • • • • • • • • • • ZS R•29. Tutti.on from another County or City • • • • • • • • 26 ll•30. 'f'ru&t ...... • • • • . ·• • • • • • • • .. . . • • • 26 J.•31. transportation of Pupils • • • • • • • • • • • • • 26 ll-32. tpec.1a1 •ees from Pupils • • • • • • • • • • • • • 26 R•33. C&f eterlas • • • • • • • • • • • • • • • • • • • • 2.6 l.•34. hl• of Tatbooka • • • • • • • • • • • • • • • • • 16 J.•3S. Sale of Other Supplies • • • • • • • • • • • • • • 17 1•36. lale of lleal lat&ta • • • • • • • • • • • • • • • • 27 l.•37. Sale of lq\lf.pmea.t
(a) lehool Buse• •• • • • • • • • • • • • • • • • 27 (b) Otlter Eqt.d.pment • • • • • • • • • • • • • • • 27
J.•38. lenU and h1>&tea • • .. ·• • • .. • • • • • • • • • 27
.. 18 ..
E.•39. aefund•-Gasoline ?ax (&) Scbeol Bua Operat1011 • • • • • • • • • • • • (b) Other Motor Vehicles • • • • • • • • • • • •
a-40. Fire Jnaw:aace .Adjuatment • • • • • • • • • • • • 11•41. Donations for School Librariaa • • • • • • • • • a-42. Other ruml1 • • • • • • • • • • • • • • • • • • • ll-43. Other School Divisions • • • • • • • • • • • • •
ltl'fll1UI fW LO.All• BOllDS, Bra.
J.-45. B.•46.
. 1.-47. 1-48. B.-49.
ii-so.
Lo•• fnm Literaqr f\1IMI •••••••••• J.acal Bond Issues • • • • • • • • • • • • • • 1Dtere1t oa Jave•tlllllllta • • • • • • • • • • • Interest on l\aOk Depoaf.ta •••• ·• ••••• IOn:owed from Baka and Other SOv.aee
(tempor&J:J Loan•) • • • • • • • • • • • • • IDCOlll!t frctra sa1e of J.mre•t:mma.ta • • • • • • •
• • • • • • • •
• • • •
:Definition Page lumber
27 27 28 28 28 28
29 29 30 30
30 30
- 11 •
QHAftD II
DRmr.nms or 11e1m ACCOUl!l'ts
!bis chapter cont&ba the 4eff.Ut1ou of &he receipt aeoomta
abcnm f.D Chapter I. 'fhe mllbed.Dg of ._.•t• la tht• obapter 1• in
acool.'clance with state regulaUoaa. and the acecnmt mwal>en an tnntf.cal
vi.th theta .... in Chapter t. Special nferenee ia -4e to the diacae11ea 1n. Obapter I eoaom1q
the adaptaUoa of tl\e receipt uooat• to ~ Acoo.ttna. CUh ud
Acenal laM•• aad Jouble ao4 Single lntry Bookkeeping.
11V11UB nams. a-1. --1.-u. m.as I.av.me ncetpta an ..wttiou to aaata vld.eb. do aot tncu •
obllptlon that ._.t be 'Mt at..,_ htun date, clo not repnaea.t a-
cbanpa of pmpert)' for__,., -4 an a'Y&ilable for .,..Uture by the
bo&m of educattoa.
These RVW ao.oom.ta are UMll to need only rewame ln the !om
of __,. U the 1ehool df.vid.oa la on the caah baaf.1, r...,_• an
recom.11 onl.1 vhea aetually received. If the Nbool 4f:Y1aion la ft the
acc1!'U&l 'buta, nvmua are recome4 when eamed. er when lntea are .....
Hated.al pod• or •i:vioe• auppU ... the echool df.viaioa are •t
recomM ta the• accorata; they an aceoated ffn: throuah ..,raatda
aeao-.t1.
ll!gUI nm BG llP•· a-1. -a-1a. 111111 ......._. fna State aotm:ea -4 revenue• neelw4 f-. the federal
geveiument thxough the State •• a tiatribating •aeacr are recorded mader
• 20.
tld• "ri••· TMM man•• abnU be 'bllMlled ta ttd.• wax- bee ....
tn 111111. i.f •t ••t, &nauaeea, the local aoluMl diviaioa would •t k
able to Uatlnpdah betweea State amt 8Uch federal mmey •
.... ,, i!D!ra1 •••enattn (•) JaAo Appmpd&t1oru Na appmprl.atioa la _.. for the p&J-
maat of teacher•' l&ladea mpJ.oyed O'DlJ 1D eff1.d.1Gt el .... ta:r:y and
aeeondaq tcboola. lt i• pmvf.cled that in the appoX'ttemaeat of tbi•
am., no ceua.ty or city alta11 ncetft 1••• tlula the_,_, pnacrtbed 1ly
the Coutf.tatioo. of Yirgtnt.a. It ta further p1:09f.cled that tbla ftald
aball be diatd.lNted 1a'Uler the nl•• aacl npJ.attou pivmalgated. "1 the
State Boam ot 14mad.oa..
(b) l'Oltu .... Ohildreru ru1 appmpd&tioa f.• ..... t:o the yarf.ou
4tv1a1ou fer the educ:attoa of foster heae cld.14raa withta the atat• but
fzom other tbaa the l'IOIM 4lvt.lioa.
1•2. 191& IPl!ftfl:ati& Na appmpr.1.atf.oa la lor the ,.,_.t of pvpf.1 traruspcn:tatfAn te
..S. fi., dfl.olet •1-t&J:J .. 1ecndaq Mboola oaly. It allaJ.1 IJe
df.atdbuted. .. ns.lture-.t fol' co1u of pupil tra1P9rtatioa .... r
ni.. and nplad.oaa to be pruc.d.lNd l>y the. Sta.ta Joarcl of 14_..u ... g-:s, Iii'- Ms•SIM £•1-.
A comt.r er ctty, v1d.c1l wts the eul'ftDt retpd.1'41118tl •• prued.W
bJ' the scat• Legialature., ..i being aubJect to the nlea &11111 npJ.au ... p-1.p.ted 1'f the State 10am •f l'ucattoa, f.a eltg11>1e to receive aa
.,,.rttom•t to pt:Mf.de nffietet maiee to operate • ldaS.. ecluca-
Uonal pmanai a ....... ecluoatf.oaal pagra 1• tldiud u ..,..u.can
- 21 •
for IChoel operatlou of Ql>t leas thail ou hmdred and •nenty dollars
per pupil in average daily atteadance.
1-4. l4m' lplipt&on IH!I!! Na appnpri.ation is uaed to plece lato effect the eal•l'J' ahechtl•
appJ:OVed for public eehool t.,..hera by the itate Boad of Uueat1oo. ..i
the OoveJ.'Mr ef the State.
1-s, 1et11· l!eem81en '?hia appmpdat1cm la to be _,.... for ulutes of 4Lvi.lion
auperiateadata unter the ooadl.Uou aet forth la the Gocle ef Vf.qi.m.&,
State fUnd1reee1ve4 .. rdmbura--..t for the salaq of viaittug teachers
1• aleo f.mlacle4 la this 1~
, .. ,, bect!J. as M!ll 14uet!1t.P Appiopd.atiou for salari.e• and Suppli•• recd.vect fma the State
&re ao dutp&te4 ad regulated bf the State load of lclaNti.oa.
t.acef.pta for these ·purpoaea an reoolda4 ta thta ueo•t. g-7. IYP!ffi•&u nt1.l#tR!J.1
Tbi• appmpd.aUOD. ia used. 6tr the ••'*>llllmc. ..i Miateaance
of local q4lnf.aion of wtructiou ln effid.cmt el--.taxy - aec:oadal!J'
•boola, mcludtag visid.ng t.-cher1. to be cl••lsa&ted ... apportiouM
bJ the It.ate Board of 14ucat:iot1..
&•!a R'•r•Ma•v bed Appzopd.atlou for a di•red.ouzy fUDd to 'be uaecl m af.db.g uec1J
ooad.e• to pt:enid.e a ~ ahool tea -.t to aid tboae comtiu
aM/or ot.Uu that ar:e eacpedaxf.q •tr&tJDl.luXJ eontbmtaa lncreaw
m avenge dally atteDdace are d.etenrdne4 ..S regulated 'bJ the State
Board of lduution. aevenues fl:C>m the 41scret1oui:y fund are to be
recoxdecl tn tbf.s aceount. Bevenues received for adult vocational cl.a•••
.ehould be .reconle4 heN and not mder accowt l.•6.
Bi•!. !os•tiO¥J ._. r94eive4 from the State are to include those mcmie• receiv6d
fma the l'edeul govel.WDellt. The ..,.1;, received ad ex.pended bf the
divtsiou for (a) Salaries, (b) Travel, w (o) Bu11cllaga ad 1.,Upmmt
belag ded.pattMI •ud aupeniffd 1>y the State Boam of ld-..tln. Thu•
artDunt1 should be recorded in thell' pmper aecouat.
l.•101 '.teacher• 81.ek WY! rue fd. 1• fol' &ck leave with ,., for teaeben ta the pwllc
free schoola, to be apeaded in ueodance wf.tb. regulatiou of the
lt:ate Boan of lcluoaUon, subject to the pri.or wd.ttea approv&l of the
lt•111 l!!• t•tbooka Appmprtattons for the pmvi&llon of free textbooka fma the ltate
· are co be regulated by the State Board of 14--.d.on.
&•12, OSh!r State b9f! Appmprtatioaa \Dder tbis title are to con•i•t of tho1e mollies to
be used for: at.nten.anee of lU:n:•ri.•• aad other tMcldng •t•dal ta pal>lic '4hoola; for ind.uSt:d.&l rebalttU.utton; for plac.emmit and
tratntng of veteraas in busineaa eetablisbmlmta5 aad for the -4ucation
of oq»bana of .ao1.4ler1, .Ulor•, aat •dnes who were killed iD action
or die4, or who are ceca.Uy and pemanently dlMl>led •• a result of
service durt.ng the World war. 'tlds aecovnt does not c:eutaia revenue•
- 23.
for reimbursement for ram Machinery B.epatr c1Aaae1 and School Cos>1nunt t.J'
cannertea.. They ebould appear f.n ~t ll•9.
!l!RUI 1114 IDIMJe ,.., •• J-14.-&-17. RRJll ttevenue received fmm the Federal Gonnmeat thioagh the State aa
a distributing ageacy f.s not recorded tm4er this heeding. It 1s recorded
under geyepue ri:om Stat! ~. PeCten.1 revenues received thioqh the
State as a di•trlbu.ttng ~ are hamlled f.n this manner because in
many, if not .,st, f.nat:aneea, the local school division would •t be able
to df.stf.ngui.ilh between State and such Federal money. The State Boanl
of Jducation should be able to identify, for State nporting pu1:p0aea,
the DDnef that co•s into the State fi:oa the Jederal Cove1.'111m'lt. far
scboel purpeaea.
1•14. Poreat ,Reserve l'uqd
Monq from the roreet Jteaet'ft 1-4 set to the cli'Vlaioa -..d.D~
denc:, through the off ice of the State Comptxoller is recolded ta this
NCOUlltt
g-l~t School :Lunch and !Jecf.al l(f.\!t ,_..,
Ml:Nnts received fmm the School Luach hn4 eent to the clivf.stoa.
fl.'Oll the State Boam of Uuc.atton. Thta acaomt f.s alao to include
Special Milk 1'tmd remf.tta:noe1. (lee Chapter T fer a df.IC'Wldoa m ~
accomttng.)
&-16 N!Y.• Law 815
Mbntes received fmm the Federal Government under 'fublf.c Law 815
for school anatnsction purposes aire recorded in thta account.
&•IZ, £PIH lr9' 174 "81• nce!Yltd umler hblic Law 874 for M&tat8l:MlaC• _. Opentloa
muat k ncem.t ia thf.1 &COOW\t.
bWmle fram J.oc&1Puada11 l'e'ftl1"8 pl»cluced wlthia the Nbool
dtvlttoa openttng the acboo1• amt available to the df.Ylsion la the
..,_t pmtluce4. D1Yilloa auped.ntmdenta 11111 ftacl tt ..,.U.mt to
maiDttala the baaic aecomt• and nbacoomta· .. Hfined below bec:auae
th., are nflui.red by the State Bo•d.·ef ldw:atton.
MYPB aw 1m=Aa1t1 mw. a-1t.--a-a1. PUii UDder thf.a headlaa. in accomta Jt:19. 11~ ISi& !•!lit
APRDJ?JYtin& _. 1•21, hlill!!pt zm1 C!!l!SMI f.1 ncomed R'l8llUe
fma local aouroe1 •zmlked in· acboel JUPO•• for vhf.oh the achool
41vf.doa 1• mt the ftul aatboritJ, vtthb legal Uaf.u, ta detemtatag
the 8aDUllt te be railed for IChool paxpoae1. ACCOmt &•lO. jppxopd.atlor&
11 to oeataf.n appmpd.ad.oaa _.other all..._ .. 1'J tbe load of
lvpervi.•r• or C1tJ Gemoil such u .t..1.c. fmcla, loS T•, .,.
Gapf.tatie , .....
11!1111 '* •m&• ...... ,.u.-a-Z!t· •• 1JD4er.' thf.1 heldtag, ill aocomta J.•23, Dl•tdef Lfd.H (to 1.Dolwle
..,_.._, •·U· <•> M?&MI fltJ,ft; a-u. O!> lpff!?tfdm.111 ..s &•23,
'9> Ila MMol. N•td!!C> aad &:24. Deltnfl!!!!t B!M 1pllt1tt4 t.a
noode4 ~ from 1oca1 aeucea which 11 ..,_,n.ated by dMa load
of ..,.m.•ra at the reque1t of t.lle lcbool Boaat. !he ..,_t: te be
rdNd for 11Cboo1p•rpoau11 detemhaed by 'the achool dtvtatoa. Na
""' 25.
iacludes a11 such reveaua, whether for general or epeciff.c puzpona.
11>D1V1HU1 1111m1, a-26 .. -a-43. nams Under thia heading are lnelu4e4 &CCOUDt• tbat do not meet the
def1aition •f aevanue B.ecef.pta. ror ex:ample, accomts 1.•36., Sale of
aea1 latate _. 1•37., Sale of 16pd.,._t an ..- to r:ecoid receipts
fz. the aal• of pnperty tbat ruulta f.a cllaaghg the fom of • ••Mt
fma •J:OP•rtJ t:o caah, am4 thet:efon clecnue the value ol •llool PWP"'
erty, ........ tl7, ncetpu of thi• utue wuW •n ,_,.ri, be
ncoma4 f.ll lloanv.mae AecoUata. llYllB,. m11 rmw. 1::u.-g.:y a•m 1:u. lllU!I qiCY fa l!!Rf.tYoM !B! 1eam1
...,.., nMiwd. , .. phtlaat-.10 ,....tiou, prlw.te 1Dcllvt.dual•,
or private oqtatuttou for whtch • ....,..,,._t en~ apec1&1 aem.o. to
the coatdbutor i• a:pec:ta4 1• l.'ee;Orded in tld.a account,
1:.2.7, AJ?l•lfl.!ll• C9 99ervtaor1 for Oaf:Mll Miff f!l•p 1f
,_.!1pl@!M!•S
...._ &ppnpd.ated by t:be loarcl of ~erd.aon for partial pq-
Mnt of the tivl1ton aupertnteadmt'• Mlasy 1• rwded la tbJ.• .acoomt
prov.I.dad tht• .. ., ta tamed over to the ecbool 'beam and mt patd
.U.nctlJ to the dtvialoa aupe~c.
l·M· J!&d.on fros Pdytp IDB!! 'rbia aooo•t I.a to OODUia noel.pt• froa tm.ttoa noef.ved fr.a
. andeatat their parmta, or gaa1.'IU.aa for ecluc&Uon pmvided ln the
N'bool• •f the tiri.aloa, tnc1.U... bd.Uoa fOr all tn- of pna-..
• 26.
1•2?, MM!B froa .yo5ur f:?uatJ or UQ
Tb11 MCOwit coatatu reoetpta fi.a tutttO'A received fma another
GGuaty or C:f.ty for educ.ttf.on pmvlclecl f.a the acho•l• of tbe divtaloa,
1.ncludf.slg tutUon for all e:n-• of pi-ogras. ree1 recetvecl flOI'& the
l'edea.1 Gove~t under hbllc Lav 815 and 874 are recol'ded tn reveD.\18
accost. l.•16. and l.•17. reepectf.vely. TUf.tion. pald . .,, Town Kbool
a1atd.ct1 within the df.v11tea is net to be 1nclude4 in tbla acoo-.t.
g.30, teat h14t &eoef.pta f ae the prH..ta of tmat funtl• are reeoNed f.a this
!•llr IJ!MR!!rtat&s •C 19&11
11oaeJ reoetved fzoa student• for tnupot:tation teu. •• dlltb-.
p:&.•ed fJ."Oa maey reoeived fna the State, 1• reusdecl :I.a tbi• ucount,
1-la, anew '•' '• 19 .. 1. lpeetal 1 ... ooll•ted tma at.ulleata fer Y&d.ou uttvf.tf.e• alrould
b• reoon.t 1D th.ta aceo•t. Jlefareau ta _.. to Chapter 'I for a dia-
cu11oa OD Clea:d.q .Moemta.
1.•33. C!l•M!IU Only tbe aet pmftt froa tbe opedtioa of ICIMtol cafetedaa f.a
reoome4 1• thf.• aocomt:. a .. Cha.peer v for a dtacuatoa on Cl•d.Da
...... t ••
1•341 I'll Of t!fSIM!Y !be ut pmftt f:ro11 the M1• of textbooks la reoometl b.ereta. lo
not lnclUile Ml•• ¥eceipta. See Cbapter 'I for a 41acustoa oa Cleadag
Aec.ounta.
- 27.
l.•35, &a.le of Other l!!J?Rliet
the net profit from. the 1&le of suppU.ea gd other it-. should be
recol'd41d f.t'l thia account. .lgau. reference ie made to Chapter v for
the dilCu•af.ou on Clearing Acco•t,a.
&•36. f!le of :gea\ l•S!S• l.eeeipts from the Mle of real eetate held 'bJ the llObool cllvlatoa
1• recoded in tht• account. Couidera.tioa eb.ould 1te givn to aay ••ta of. the eale and ooly the net pnceede fmm the Ml• recoded benta.
!•37. lalf of 1--t 1:37. (a) !Qeol IH.H encl 1•371 Cl?~ Otb.er l..,._t coat:ala the
pDMeda fmm d\e Mle of eqvt,_.t ue4 1:>y the ICheola. Whm equip-
. -t 11 •1' bf IDOther pvermeatal watt, if the •DeJ f:ma the Nle
goea back to th• •hool 4'ria1on, the recelpta ahou14 k ncorcl• IMre.
Whea Hhool .,..._ or other e41ut.,_.t are tnde4 1a for aw itms, their
aehange 11 •t coaeidered a •1•. '?he allovaoe1 neetvect •hov.14 be
Mulclel'M •• a re4uot1• of coat fOr the aar ttm.
··~· gsy tel 11\?!S!• ru1 aocount ooatatu nveauet recei.wd fl'Oa the r:cmtal of ICbool
papen, ao.d ethel: pmperty not Ming held apecf.flca11y for Mhool uea
ad for rektea b the fom of fieco•ta *"' refvads.
1·3!1 l!hlll:-twMat lg
... ta !•II• (•) f!!!!!l IV IP•!MHI _. l•lf, (!!) GQar nttor
Ye!\f.!lep MRAin epante W'tUD.tl ieoeived as nfmct f1*1 peolf.n• tu•• pa14 bJ' the 41'1iaion. !he -•t• so reool\'lecl eho.U be UM4 to off-
eet eo•t• of trau.,ortatton ~u.sltvre-.te.
• 28 •
R-40. Pf.re Jnaur,ance AOJustaient
thie account 1.a uud to record reeef.pte of mney coved.ng losses
of achoo~ pxoputy from fire. It may be desirable to. uee a Clearing
Acco\ll\t to recoid preliminary recef.pts, becaue 1110ft8J' received that la
used to replace tt.aaed pi:opertf ahould not be recorded here. It should
be u.sec1 to re4u<:e the ci>et of replacement,
B•4)., J!!:M"29• fo:t lgboel U.\u:artes
Money receive.ti fxom a pl'd.laat.mplc fo_..ttn, pdvate ladf.vf.cha11,
er private organization• that 11 received with the 1tipulatton that it
11 to be ued for acbool U.brartea ta recoded in thl• . aoeo•t·
1-42. 0$b!£ lJsda ....., t'M..eived f~ the Mla of Junk, fines,· spec1&1 aate$111entl,
ch11cl-care-centar feea and other MICh fee1, abateaeat1 of prior )"e&Ta'
.,_.itu:ret, ao4 any other rnemaes fl'ml local pyerameatal 10•:rcet
which are not covered by an1 other revenue receipt aeeomt •Y be re-
corcleid 1n tlda account. Pxovia1oae ahoa.ld be made for their detailed
recodl.ng ao that the prepamttoa of ftflUlnd atate fema _,. k
faeiU.tated.
1:43r Othfr 1!!\901 J)iy1fie91 ' J.e•enue• received fl:Oll other •hool divf.sf.one within the state,
conat.1ting of ,.,._ta for -1a MMe•• aa bealtb Nmu11 the ue of
recnatioul facf.l:f.tiea, JDd -., other &111>UD.t:• •' pmperl7 recome4 in
ot:ui- .ecomta are recorded 'benta.
UVIMI llfll LOAllS, ..... - D1VIS'Dlllftl, ll-45.--a-so. llllJll
MoneJ f.,.. loans• 'boada, ad ia'feet:11eat.1 are to he cou1'en4
• 29 -
..,,n,_ recelpu when theJ f.llou aa obUpd• tb&t wt be Mt at
.,. future date. thia belclioa al• taelud.u ..._ recet...a fna tni-
tereat oa tawatmanta ad n beak depo1lt1 aa wll •• incoae fioa the
aale of llwMtmenta.
It I.• blportaat to note that whether• recd.pt ia ~or non•
nYW i• detemtaed fma th• at"G4pc>iut of the Rhool divlaloa n-cetYing the.,..,.. fer ....,1., auppoH the State floated a boQd l•aue•
,,,
the pmceeda of which were in cum loaaed to local 11ebMl dl'fidou.
tor the 1GM1 llClaool dlvl.U.1 f.D. tbl• caae • .,.., i:ecet..i under 8Mb
cemlitioll• 1a a mmrev-.ue reoeipt becauee the \lldMte r.,.,.._t of
the loaa fall• vpoa the local ac'bool dlvf.1f.oa. Ola the other hand, sup-
,. .. the pmceecl1 of the State a.n4 1uu.e were graahd t.o loul eobool
dlviaioa. for/ the 1oca1 eohool dtvtlioa, la thf.1 ""• mr&eJ noel..t
-4er aach oomlitlon• le • nvaue neetpt Moaue lt tacreaaed the
echHl diviet.cm•a a1aet1 and does not tw..e to be paU Mak bf tbe lehoo1 divtefMl.
l:!t!· J.t!M la M¥JMJ ,.. .._ts of mney bosrow .. fzm the Liiera..:y had of Virgf.u1a an t.o
IM nooded in thl• acco•t.
' r.aeed1 frosa the aale of 1oca1 boncla, im:lalf.Da _, pz.al\1111
accl'UM 1Dtareat, and Kruel iatereat fma the •1• of nch 1*oede are
recodecl f.a thi• ac:co•t. &ecetpta ft:Olll the aal• of holt.41 for nfmd•
ing olcl ._.. lbould aot be recorded hare but ta a epecl&l acoomt that
will indtoate tbef.r uture.
- 30 •
g-47, IBte~•t Oil JeW•li!etf Net eaud.1111 f1'0ll interest on invu~ta aboultt 1>e· recomed f.n
th1• a.coomt.
l·Y· · l!\5egst oa Mn's l!•!&Y Bet eamiuge fxom interested on 4•dta 1a beaks 1houlcl 'H recow-
cled ta dd• account.
!:'t!· l!t'!ftl4 In pPt oad t!her l2!DM apamu Ing)
leceipt• of ll)'J'Je)' frea temporal:)' loaaa (short-teJ.11.) lbould be
recorclecl ta this acco.it. Tax aad.cipation not .. or wartut.a should
be treated as current loaa.1 f.f pd.411 back f nm the ta collec:tiona antic•
lpated with the 1a8'11DC• ef the notea.
1•50.·J'illee!! fJ:Om sale of J!u•test! Houey received from the aale of inve1tmmta 1 exclualve of net eam-
:1.aga 1a the fom of f.nter:eat whicb. should he recorded in accomt 1.-47.,
ie pioperly recoriecl within this UCOUDt. tld.1 account ta te take care
of receipt• fl'Olll aale of :l.a'ftatmenta whf.ch were r:eptJrted •• cliaburaemeata
during previous 1ear1,
• 31 •
CUftll Ill.
Cl.AISD'llATlDR Of »ISBURSJIKINT MCOUlll
Na chapter corntd.a• the o1a1aUicaUoa of ataadal'41 41abur...-t
accounts :Lnclvded 1n th1• theai.1. The claeatflcaUon ta 4eaipe4 to
accemdate the aeecl1 of both wll aad large eohoql di:riatoa• -4 to
... t the requf.r..,.ta of the State Boaxd of lclvcadoa 1n Viqial.a. lt
coataf.nl ldatwa ueentiala for all aehool divta.u aacl pm'ri.clea ad•
clitiona1 standard a.ocoata for theae cliviatou that _,. wish t::o ao beyoml the mlnbm.
the reader• attention le called to Chapter I for the di•uallc:m n• lating to had Acooua.ttaa, cash and Accrual Ba••• of acco•tina, _.
A.daptf.Dg to Double am Single latq lookkeepf.ag.
Mff!!Btf.aa for lppl3zture1 bz rmaraa Ag!
Ill uing the io.fcn:•tion aupp11ed by the fillaacial aocomttaa
ayetm wtthta tile ltate, it 11 ott. UC••Al'J for a achoo1 dl'lilioll to
1cnotf the ...ca ..,..... for tbe 41.ffer•t pwgna area•• l1lf:!t. 1.nfor-
•tioa. ca be made available :la elther of tw wa7•1
(1) BJ dtatd.bt&Uaa ., .. ts.tuna 41.rectly to the intivf.clval px.-
ar• anN at the time apendi.tuie1 •n i:.,.J.'lled. 1n the aooouata,
which, would, for ••t ayatau, 1.nvolve pmradag cera:.ill
.,..Uta"• at the tiM of raco1'41ag; or
(2.) 17 charglag exp..U.t\U:U t.o • total or Ullliatdkted ac:oomt at
the ti.me of recoaliag ad pxoratlag the total t.ee0•t to the
41.Uereat progr• anae at • later date.
Local conditiona will cletem.1.ae the extent ta whi.cl\ one OT the
- 32 -
other of these met.bods can be esaployed... Most school systems will .-
d.oubtedly wish to use the first •thod for certain apenditures an4 the
s8COtld method for other expenditures.
'lbe recomme.odation of this thesis is that" to the extent feasible.
expenctltures should be distributed to separate aceo\1Dts for tbe ind.ivi•
dual p1'0gram.area.s at the time expenditures are rcoxdecl in the accomta ..
l&!lpg and R!tal.led J&pUgan Asevnta
Bxpenclitu~ accounts constituting the minima breakdown are shown
in capital letters in the classification a:ncl are indlcatecl by numbers
and letters (l 7a. Administration) to the left of the account•. Mdi•
t1oul detailed acaomte are 1boa m lltlllber• aa aubot.'Una.te to the
mnt•r• aeoomts and are f.ntioate41>J additf.oaal ma1>en (17a. 100, Compensation of Ha111>er1 (of the kbool Boad.).
It ta ~ed that all achool clivistou, regamlesa of ad.sa,
•intaia the miai,.. .,..U.ture aee.ounts aholm ill the clauifieatJ.on ••
long•• they expend any..,.,.,. for mq of the pv.1:p0ae1 tndtut.ed 111 the
la41vtclua1 minimn acoo•ta· It 1• farther reccmaSll'lded that_, a4d1•
tlcm&l detailed accomta be ottlf.zed., wherever applicable, •• achool
41via:f.ons have need to expand their acC0111\tti\g l)"ltala beyond the
.Snh111. JecaMe of dtfference1 ta acU"fitiea, aome school 41.viaiOlla
•1 not need even ,11 of the mlnfnn expeMlta:r:e accnot1. It would
not. ef course. be necessary to eatabU.sh a accoat if a cU.vt1ton
expea4• ao ma.q fo1: the purpoae f.udi.cat.ed bJ dle ~mt. Other
ecbottl 419iaiou -.y wiab. to keep mn cleta11ed expmclitv.re acooata
t.bea tbeae lb.own. 1a the claaalfloat:toa. If th11 1a.41one, such detailed
.. 33 ...
a.ccouo.ts should be readily classifiabl~ under the accounts listed in
thia chapter ..
Acco,unt Jiumbere
The numbers appearing to the left of the 1.cc.ounta are those that
are required b:y- the State. They •)' be used a1 an account.tl'&g code with
d.thar machiae methods of aocom~ ox ~·ink met.bod•.
S,la1!f.fi9a"9P, of Ritburf!!!!P:S Aceo5ta
the d:llburs--.t accomta are de.fined in Chapter tv. The page
cosatainln& the definition of each accomc i1 lmtcat.ed 1n. the claae-
if1eat1on mder the colam heading l•i:Lld,SHP: f!U ft!fE!r.
100 ~tioa of Ktm1>en • • • • • • • • • • • • • • 39 101 Cctipensation of Olel'k(a) of Boam • • • • • • • • • 39 102 CollpenU.Uoa of SUperl.ate&Mlmt
(a) toca.1 (Basic) • • • • • • • • ~ • • • • • • • • 40 (I)) Suppl-.t f.,. lohDel Boatd • • • • • • • • • 40
13.5 Compenaad.011. of Aaaiatant. ateeriutendeat(1) • • • • 40 13Sa ~tion of Other Mmeaiatratiw a.1.,_. • • 40 1351> Gmpena&tion of Secntadea and Clertu.1 renomie1 40 209 lzpn••• J'ralght 1 aad »a.yap • • • • • • • • • • • 40
· %15 Offiee ~t . • • • • • • • • • • • • • • • • • 40 218 festaae. 1e1..-..1 ..a Telegraph • • • • • • • • • 41 210 traveUu.g l:Kpeo.Se of &uperiatem!eata • • • • • • • 41 299 Oc:her ........ · • • • • • • • • • • • • • • • • • • 41 319 Offic:e SUppliea • • • • • • • • • • • • • • • • • • 41 326 , .... , sun.,-a 1 ,.. ...,.¥t• . . • . . . . . . . . 41
!Rft'l.UC'tlDll
171>1, bplar Day sehool
133 Ootlp•Nti.oo of Pd.ad.pal.a .. Bwl Teacberll • • • 42 (1) Sl8111Dtar,p Schoola Only • • • • • • • • • • • • 42 (2) seoond&ry lelhoo1• 8Dly • • • • • • • • • • • • 42 (3) .,..,.._. 11-Al'J ID4 .__..t'J' Selloola • • • 42
134 CompeaNtton of -i...-r•: • • • • • • • • • • • • • 41 (1) 11811181le&XJ teacher• • • • • • • • • • • • • • • 43 (2) Seooldazy Teaebe.... • • • • • • • • • • • • • • 43 (3) Yocatf.oul teacher• (secondary) • • • • • • • • 43 (4) s.battc:.te teacher• • • • • • • • • • • • • • • 43
135 OompcMtlaa of hpeni•n -.I. Vl•luq tMOher1 • 43
171>2, 1vea1ag1 hrt;...ttme, s-r school
134 lftntaa-•Mtd-'c; lv.iag-VooatioaalJ hrt• tiM-Ma4-..a hrt•tim••Yocattoaal; SpecU.l aad Ad\t1t; a-r ~1 • • • • • • • • • • • • • 44
305 oti.r :&xpate• of J.n1tnietion • • • • • • • • • • • 44
171>3, Other Ja1tructioll&l Coet1
109 Ooalpene&tioa of Clede. r.o Pdsct,.1 •. • • • • • • • 44 220 traveling lxp•ff• of hperri.90r1, Vocatioaal
Peraoanel, etc. • • • • • • • • • • • • • • • • 44 221 tld.dn. Paf.4 Geher llvldona • • • • •• • • • • • 45 305 Geun.1 SuppUe1, Mapa, G1obea, and Chart• ••• • 45 313 Lahoratoi:y SuppU.•• • • • • • • • • • • • • • • • • 45 314 Lt.brad.•••· IMU, hppU.e1, am hdodioala • • • • 45 315 HaaUal traf.niag SUpplt•• • • • • • • • • • • • • • 45 310 textbook• lund.e'blMl r.-.e •• ·• • • • • • • • • • • 45 311 \'H&ttoaal i:nt.aia& a.ppu... • • • • • • • • • • • 45 399 Other ID.atl:UCtf.onal Ol>ah • • • • • • • • • • • • • 45
CO-ODDU.D Alt'l.1Vr.tDS
17G1 Qo-ordbate .Utf.'ff.tf.ea
llla coap_..tioa of Doer.on • • • • • • • • • • • • • • 46
• 35 ..
111b Ooalp8Al&tion of Dmd.at• • • • 127 Ccllllfea..Ucm of 11\U'... • • • • 119 Oompults0q Attend ... • • • • 191 Child JA'bor Alnd1'1atnt10D • • 199 Other Co-ord.laat• Aettv.lt1ee • 316 H.edtca.1 luppUea • • • • • • •
AUXJLDU AODCDS
1741, tnuportatlon of Pupil•
• • • • • •
• • • • • • • • • • • • • • • • • • • • • • • • • • • • • •
• • • • • • • • • • • •
• • • • • • • • . " .
, . •
46 46 46 47 47 47
136 Compalaation of ... ertven • • • • • • • • • • • 47 142 ~tioa of oa~ge llt>J.oree• • • • • • • • • • 48 Jlk fraaapot:tatiea bf Contmct • • • • • • • • • • • • 48 219' '.fuuport.att.oa. by Jub11c Vdlid.• • •• • • • • • 48 300 J.epain, t1rea, t1iibe1, and hrtl • • • • • • • • • 48 312 c ... uae, Grea•, • 011 • • • • • • • • • • • • 49 210 fire ~· (B1118•) • • • • • • • • • • • • • • 49 211 Lt&bt11tr Jnaut'allee (Buaea) • • • • • • • • • • • 49 299 Other Traaportation Coata • • • • • • • • . • • • • 49
17412, lleplaceMAt of BUea
49' B.eplaoaaan.t of BU.eee • • • • • • • • • • • • • • • 49
17'3, Other Amd.U.aiy Agflaef.e1
298 Ooammf.tJ Act19't1•• ad eo.eao--..t Coat 299 Other Allld.lia17 .A.geaci•1 • • • • • • • • • 310 cafeted.a .. •SOMel i.a.h • • • • • • • • •
OlllA'l'JDB 8 1fAJR'mUllCI Of ICl8>L rLAn
17el, Opea.tloa ·of Scbctol Plat
Compae&Uoa of .Jani.ton • • • 119 123 a01 218
Collp_..tf.oa of Other llliployeee U.pt _.lower • • • • • • • telephne Serri.ce • • • • • •
• • • • • • • • •
• • • • • • • • • •
• • • •
• • • • • • • • •·• ..
• • • • • • • • • • • • • • • •
so 50 .so
51 51 51 51
• 36 •
223 Water service • • • • • • • • • • • • • • • • • • 306 .Ja.1tora • SuppU.ea • • • • • • • • • • • • • • • 311 l'uel • • • • • • • • • • • • • • • • • • • • • • 399 Other ll:pens• • Operation of tlaat • • • • • • • 900 Cost of Opeud.oa a Hdnt--• of Other
Hotor Yehiclea • • • • • • • • • • • • • • • •
17e2, Halnt•moe of school Plant
215 llepair of lhd.141.aga aad Upkeep of Gro_.a • • • • 115 ~r and Matnt___. of bmiture IDll
- IC(Uipment • • • • • • • • • • • • • • • • • • 399 Other IJl:pet\aea • Halnt.._. of flat • • • • • •
rua cuao11 17f, J'ised Cb.arpa
210 ff.re J'anrance • • • • • • • • • • • • • • • • • 211 Liability J'aMIJ.'DO• • • • • • • • • • • • • • • • 213 wortcmea• • .., ... u.oa JAnraace • • • • • • • • 214 a-t. • • • • • • • • • • • • • • • • • • • • • • 299 Other Pixed. Charaea • • • • • • • • • • • • • • •
19, Cepf.tal Outlay
20S Archlt.Mt' a reea • • • • • • • • • • • • • • • • 400& •• school Due• • • .. • • • • • • • • • • • • • 4001t Other Motor Veblolea • • • • • • • • • • • • • • 403 lquipmmt, foi: hf.14i:ag• • • • • • • • • • • • • • 410 &quipa&tmt for 8Cboo1 Bue• • • • • • • • • • • • 600. ful'Ob&M Of Land • • • • • • • • • • • • • • • • 600b -J:O'MleD.t. to lit•• • • • • • • • • • • • • • • 601a ·- 111f.J.dinga •••••••• • • • • • • • • • • 60tb.•1terat1oaa of 014 Builclbp • • • • • • • • • • 69' Other Capital O.U.;ra • • • • • • • • • • • • • •
Definttloa Page Bmber
.51 51 51 52
52
53
53 53
54 54 54 54 5.5
56 57 57 57 57 57 57 57 57 51-
- 37.
zo. Debt Service
800& Pa)"D1ell.t oi »oa.411 • ·• • • • • • • • • • • • • • • • St 800b Payment to Sinldng rumt • • • • • • • • • • • • • 59 101 Payment of L1tel'&J:7 r-4 Loan• • • • • • • • • • • 60 802 1.edemption of temporary Loans • • • • • • • • • • 60 803 Interest on Jonell • • • • • • • • • • • • • • • • 6o 804 Interest on tJ.ter&rJ' f\md. Loans • • • • • • • • • 60 805 Iatereat on temporary Loana • • • • • • • • • • • 68
Other lebt Serviee • • • • • • • • • • • • • • • • 60
- 38 •
GBAftD 1Y
DllDn:rlDllS '6 DISIUUl'Mlft ACCIOUftS
tht• chapter contain• the definitf.oa.• of diabur•--t acco•t• a1'owD
:l.n lb.apter III. The mabering of the account• in thia chapter i• idea•
tieal vi.th the Dllllbed.ng .... 1a Chapter xn. llefereoce 1• ma4e to the cl1.cua•'°11 1.n Cb.apter X com:em1ag th•
adaptation of accoimt• to hD4 A.cCO•tilla, lash an4 .Mcl'Ual Baa••• ad
Double aad SiD.gle btJ:J Bookkeeping.
If account• are kept on the aecnal l>aa1• • the tem plfbur•..enl
imluclea total ehaq.ea incurre4, wbether paid. or 11Af&l4, for cunen:t
expense, capital outlay, aad del»t aerrice. Xf aecoUnta are kept oa the
caa'b kaia, the tem R~•kr....at 1Dc1udea oaly a•tual 4f.a1*r,..11t1 fol'
theae purpoaea. Tranafer• l>et.weea fund•• ,.,_,. of cash for U.abl.U.•
ties already aeco•tecl •• 411kr1aneat1. am tile r.,.,._t of principal
of nneat 1 ... ahouW •t 1»e '°1ltUere4 aa uu.r .... u but 8b.ou1d l>e
treat• aa 1nteracccnat or iaterflat tra1fera of .,..,. •
&efulut1 of taxee, ref'uaU of tuition• ntaacta of tDlllQOrtatioa
chars••• ad •'1 other rdmd• wld.cb the aboo1 cH:¥1a1oa mlk•• °" muey
received pd.or to the current fieoa1 ,.ar abn1«l be Teooaed •• df.a-
1nar....ata uader l.ooount. 17f, 199 Other flaed Chara••• SUch refund•
which the IChool dt:vtaLon maJcu • 11DD81 receiwd dud.q the nrreat
ft1C&l yMr should not 'be coa1tdere4 aa clianr ..... t•& they are abate-
MD.ta of revenue, aoil abould be cl.._ted fz:om the appropriate ~
accouo.ta.
ledcttoat made at the State or inte1'Mdtate off ue f.a nnnue f roa
- 39 -
State or lnteraedf.ate tources abouJ.4 be recomed under the appmprl.ate
cU.al>eraement accounts 1n accordance wtth the purpoae for vhf.ch the cle-
cluctf.oaa are made, and should •1• be recorded as reveaua 1Sl4er the
revenue receipt aecounte.
The accounts :ln tbia chapter are for recorcltag 4f.akr...-u of the
acheol cl1vial.on for activitlea under 1ta contm1. f)f.11:ntremer1ts made
bJ other agencies for aervicea or •terta.1 aood• provided to. the school
41:ri.aion 1bou1d not be rec:orcle4 'Ullcler theae .ccomta. SUCh tervicea or
•teri.al goods ehould be accoate4 for thi:ough -r:aa.tla MCOma~.
AlllDD'fUTJlll
Atlmhatatution cemf.at.1 of thoae aotivltiea wblcb have aa tbeir
puxpo• the g-.eral replatioa, 4f.nctioa. &ad ccmtrol ol the affaf.r1 of
the acboel 4f.vidoa that •re 171tmmrf.4e ancl mt cnflud to OD.a achool,
abject, or narmw phaM of school actf.Ylty.
lebool BNda 1Zf le.d.9
100 oa-eMn of llM!rt
Salad.ea or per cli• of beam of eclucatf.on m1-.r1 are reooded
la tht• account. Travel an4 oth4r apeasea of the boanl of •••ti.an ahou14 be reooaled ta acoomt 299 • Other bpenH1.
101 OJ•'*"""' of ll•Ek<•l ti IO•al 'f"8 Ml•d.ma, pan•dme, a.ad panted portteaa of oeapeaMd.oa
paU to clel'k(•) of the boaal of eclucaUoa ehn1cl be ueorde.t ht tld.a uco•t. If a clel!k of the boazd of eclucatin 1• -.loye4 la another
poaitioa a.a4 1• pd.d atx. Nl&XJ to act aa a olal!k of the board., such
atra aal.aq ..W be recometl 1n Chia acc.oei.
.. 40 ..
102 Co!penAtion of §!Per1nteadent
Account 102 (a) }eeal should contain e:itpenditures of fund• provided
by the c.it)' council or hoard of supervisors for the baaic aalar.v of the
4iviain •utM'd.ntendent prov1d8' thia moaey la turned over to the achool
boad and not paid directly to the cU.vls1oa superintendent.
AecOunt 102 Cb) l!lfRl!!!!!t. Crom She lehool Joa:al should coatain t.hoae ..,t.mts eapended that an ued to supplement the df.viaton auper-
inteadeot'a compensation ..
135 ...,.\Mm of A11&1taat SS?etintsct&tCa)
Amounts expended as compensation for the assistant superintendent
are reoorded herein.
&35 (!> t9!!Mt&oa of Qg)!!r f4!:1n1atrad.-.e lwl!J•I
141'1 adm:lntatrative ulariea wblch eannot be properl7 recoded under
ay other expea41.ture acco•t within Sedea 17a acecnmta ab.oulcl be
recorcled. 1a this ucount ..
135 {)?) Si!!e!9f!tioa of seeretas•• and Clerf.cal ••raow1 The full•time • part•Ume, and prorated portion• of ealartes of
seeretarl.ea ancl cled.cal peraonu.el are record.a within this account.
209 IQresa, Frei.pt 1 and !r•J!I!
IXpend.itv:rea Md.e for the paJl*lt of. espreaa, freight, a.ad drayage
a.pensea are recoded herein.
215 Of &!!a 19'!d.t!!!at Bapead:l.turea made for the paRhase of offiee equi.,._t to 1»• uaed
in the ..a.la11trative office• are recor4ecl in thia accouat.
- 41 -
218 fostage 1 Teleeoone, and Telegraeh
Expenditures fo~ these items by the administrative offiees are to
be recorded in this account.
220 Traveling BxJ?enses of tu.periuten.deots
Necesaa.ry traveling expenses of division auperinttmdeuts are to be
recorded in this account.
2.99 Other 13Peoges
lxpemlit.ures for books and aubaerl.ptiona for adsaintatrative ataff,
rental of post office and aa.fe deposit boxes, and any other general
adminiatJ:at1ou expense which eannot be eharged to aoae other apec.if1c
adminiatratioa e:q>eadl.ture MGOUGt ahe\114 be re•erdecl heretn.
319 Of(1u Supplies
b;penditures for avppliea of the avperinteadeat. a1Ml hia geueral
ldadntstrative peraomle1 are reeordecl in thi• accom.t.
316 ts.et. l!nJ1•· .- •mn• lzpenditures for auppliea and coa1; of school casua, auneya, and
reports are recorded herein.
llftlWC'tJON
Xnatr®tion conaiau of those ac,tivitiea dealing tirecr.tly with or
d.d1ng in the teaching of st\ld.ents or 1.mpmving the quality of taac:.biag.
Tbeae are activities of tba teaelun:·, principal, eouaultant, or super-
v1aor of inat~tion.
AD:1 expenditures for svpp1emen:taq ecl'mat:J.onal media are recorded
under the appropriate functional a.eomts in the .... 1UDD8r aa for &II)'
other 1etivity of the school division.
.. 42 ...
17bl Regular Day School~
133 92!!J>ensation of PrinciP!l§ and Head teachers
The full•time 1 and p't'Or&ted portions of salaries of principals,
assistant principals, and other such personnel performing the function
of a principal are recorded under this heading. Sa.larles of teaching
principals should be prorated to this account in proportion to the. tt.
devoted to the coordination and supervision of the activities of the
school. To meet the requirements of the State 1 salaries paid to White
male and female and Negt'O male and female should be maintained
separately.
133 (1) ll!!!f!ta:ry school• Onlz
Inter here all salaries paid to principals and bead teachers in
elementary schools only.
133 (2) Secondary Schools Onll
Inter here all salaries paid to principals and head teachers in
secondary schools only.
133 (3) Combined llementary and f!e!!!!.9 §Chet?~• Inter here all aalarie1 paid t:o prf.acipala and head teachers of
combined elanentary and aecondaiy achools.
~34 C!?r!Pensation to Teachers
The Ml•time salad.ea ad prorated portions of aalarie1 for all
teaching services rendered to pupils or students ta the public achools 1
including the salad.es of teachers of special claaees, are recol:ded
under thla 11:em. It f.a necessary, in complying with State regulatlona,
to report aeparate amounts for White male and f-.le lad Begxo male aDCl
... 43""
female.
ll!t ,ill Element,atl., Teachers
Record in this account salaries paid to teachers for positions ill
elementary schools only.
l~ (2) SecoQda:z:y School!
Enter in this account salaries paid to teachers in eecoad.axy school•
excluding teacher salaries for vocational subjects.
134 ,3) xocas12!l!& 4!!£bel'! (1!5,oefN¥l
Inter under this account all ea.lades paid to teachers of wca-
tioul subjects.
134 ('t) $\lbstitute T!!fru:rs
:Recori in this aceouo.t ealarles paid to substitute teachers,
distinguishing between thoM pa14 to teachers :1n eleme.ntary and
aecondaxy schools.
Salad.ee paid to muaic teachers and U.brartana should be inelmed
in the sala.riea for el-.tary and •ec:.oudaxy teaeber1.
13S @g!eu&C:W,p of S!PeffilOrs aad y:f.sj,tW l!!E!\!n Jn addition to recorclb.g the ea.lades paid directors of iutruction
and supervisors under one of the proper subb.eadinga (White.._le, White-
female, Jegro-male, Negro•female) • include the salar1ea paid to visiting
teachers.
Xn the event that a. person has been em.ployed by the school board f.n
the capacity of an attendance officer, the aal&XJ paid such a perSOD
should be •tered under 17c, Item 129, Co-ordinate Activities, and not
under Itaa 135.
17b2 lventna. Part•time5 Sumner school
lt!!! 131 is to include salaries paid to teachers of Eveoing-
Academic; l'Vem.ng;-•Vocattouli Part•ttlae-•Acadend.c; Part-time-•
Vocational; Special and Multi and Suemer School., the tem "8Ul111Br
Mbool" ii tate~reted to •D any CW8 ...tuc:teel by the IOhool 4urtq
the .-r smtha for which credit 1• pvea. The replar courMa of•
fered in the 'VOC&tiou.1 _. acaclmi.c ff.e14e 1n eonneetion wlth their
regular p:r»p-e shall 'be reported as rart•ti.ae 11'111111/or Bventng Classes
ta the uaul way and shou14 aot 1>e reported•• ...-r aehool.
305 OS,bel' IRaff! of lfft!!!!tleD
Bxpeadlt.11ne for ..,u.ea ued in the l.utructinal pioar• d
for the p•Rha•e of miacellaaeou items not p1:0perl7 ncorcle4 1a mother
acoow.t, wh1ch are not actually con8UalCI 1n Che teacld.ng-leat:Df.ng prow
••••• 1hota14 M reoor;decl hexeta.
17!!1 ttJ!er lutmtMef1 l!•Y &n .... Yea ,, lka c:o f51.MJpe1
&spmdtcurea ml4e for alanu to ol•*- aml ••llf.•tant elem to
hip Mhool pd.nclpala an recotdM. ta thi• ace••t. l&O Jravelill 1PaH of fW!U!&pr•e Yoeatl!P!l f!r!!P!!la •Ms
bpen•U.wrea &r paJWt of tnve11ag expeuee foT iutncUoul
per.._.1 tn vocad.oaal .-jeet•• other tea4hi11g pereorm.el. and auper•
vl•n• i1'Clu4iag tx.wl in conaectio1l with tlle evet:JC1«1 lnetl'UCtional
activiUea aad travel to ccmveadoaa, aetiap1 tutlt11te11 .- woi:k•
•hop• ahou14 be. reeorc!ecl in ihi• aoomt.
- 45 ..
221 Tuition l'aid 0-..:her Divisions
Tuition paid other: divisions. excluding tuition paid to town
d.iviaions. ia reco£.lled in this account;.
305 Gen.eral S9elies1 Maes1 Globesa and Cbarts
b:penditurea for the iteu in this beading that are used for
iuatructioa.al puxpoaes should be recorded herein.
313 L&borato;y §ueelies
Expenditures for laboratory supplies used. for instructional pur•
poaes are recomed. herein.
314 Libraries 1 Books, SWP1ies1 &1ld Periodical§
lxpcditurea for the iteaul in tb.i.a heading, when uaed for 1.natruc•
tioaa1 pw:poSf!a • •hould 'be recoxded herein.
~J.S 1591 trM!f.91 S!JP!liU Bxpeadf.tures for •upplf.ea ued ill manual tr•lDlag co11rse1 aho\ll.d
be recom.t !n this aecoat.
320 textbooks rumtahed rre• lxpenditure:a for tatl»ooka fv.m.iahed free to at-1enta ebould lHil
recorded herein.
322 ·~1t1ona1 trmw ••1u.e1 IXpeadi turea for suppl tea uae4 in vocational t:r:&f.nt1l1 cousea are
to be recorded f.n thia aecoua.t.
lf! OQ!r lM&!'PSJ.oMl Co!Sf Other -.penditures tn.urred for the lastru&tioaal pxogram.., whidl
cannot be properly recorded in &nf of the a'boYe aecouat1, should 1Ha
reoolde4 1a this aaoouat.
• 46 -
CO-OIDDIA'll AC'llV?rDS
Co•olUD&te act1vitlea coae1.1t of those acd:vit1ea which have aa
their primary purpose the promtf.on an.cl iq>mvmant of chtldrena• at• tenduoe at school, thmugb. enfonemant of compul.10t:y attead-..e lawa
and health aenicea.
lxpeacliaaree for the admlaiatn.tion of attaaace •rvice• an
recoded mder theH aceoun.ta together with other attem1anee _,_ ....
17c Co•ortinate Act1vit1e1
lllt l!•e•t&s of lggtore
!ha Ml•tiM, l*'l't•U.., ancl pnrated port1ou of p&Jllllllt• for
mecltoal aemces to 4octor• in coaectioa with health aervlcea are to
be recorded in this accoat.
lllb f!!l!!IMde of Reat1•£!
The full•Ume, part-U-1 and p1'0n.ted portiona of pa,_u for
cleutal service• pd.cl to doctors and incurred 1n CODUeti.on with health
aemoea aboulcl be rec.om.i hereia.
J17 1!'!19•!"9 of bre1 The full•time, put•ttme, act pmratacl portiou of aalar1 .. for
health services rendered by nraea on the p&)'J.'011 of the eehool dJ.viaton
are reccn:ded mder this accomt ..
Bxpend.1ture1 for full•U., part-time, aml p1'0rate4 porttoaa of
Nlad.ea for attenclaMe off1oert 1 v.tlidng tucber1 1 camHlor1 1 aocial
won.era, etc., who alone compulaory attaanee lawa, aaalpe c&UHa
of fl01l-&ttenda'ice, and wbo brf.ag together the home, ac:hool and
• 47 -
commmf.ty in solv.lug the probl_. of 1ndtviduala, la order to l.mprove
the attendance of 1.Uvidual pupils, are ncorie4 ia thf.a 8"Dat.
l98 CMY L!.l!or MN.S•tqtloa
Bxpenaea of ebild labor a411:1.aiatratf.ou are recorclecl herein.
199 Other Cg=ordla&Q Mt&vitle,.•
ADJ other .,..Ucm:e itaa, nch aa travel a:peuaee for attea•
clanc• aerri.cea and af.aee11aaeou euppU.es, that oaanot be properly
recomecl lu another acc.omt wader thi• headiag are recorded herein.
316 l!!llo.A f!!pplte1
Bxpen41tures for nch ital •• med:f.cal a dental aupplf.ea lhouU
'be recoJ:Ucl 1.D thi• aocovat.
AUXJLJUY .AGDCllS
&7d\ r.&l lr!!!IS!ntMe! Pupil traaportaUon COllaiata of those aetlvitiu wh1•h have aa
their pvpoae the conft)'ance of pup11a to d from Hbool actlvltf.ea,
either 'betweea home &1ld school or on trips for curricular or co•
eurri.cular act1vitiea.
lxpeaditures for the admtaiatraUon of pupil trauportatf.on
aen:lcee are recorded uader tb.eae accomta togetlun: wlth other pupil
tranaportatf.oa expenses.
136 f!:!E9MM.op of I!• Driver•
!hi• ac.cotmt should ccmtata only salad.et and wages of pe1"801ID81
oa the p411:0ll of the achool df.vialon that drive ecbool buae• OWIMlld by
the achool IM>am. When transportation per--•1 tivi4e thelr time
betweea pupil traaaportation an4 aome other activitj, their aalarf.ea
abo.W be pJ:Omted to the appiopd.ate aeoomta 1n pnpord.oa to the t1ae
.,.at ta eaoh aatf.vlt.J. (lee Cbape;er Vl, P?Oratiag bpeaditwre•)
1.42 f!MeaeY.. of &•rw fll!l!X!U
Thi• account 1heu1d cntd.n cn:aly aalarte1 • wage• of perlOllDel
oa the pay.1.'011 of the achoo1 cU:ri1lon that pedom md.nteuace service
oa aehool buu owaed 1'J the aebeol boam. Whc the perllODllel employed
in thta capacity cltvUe Cheir tt. betweea thl• aativltJ ad ,... other
.ct1vlty, thetr ealarl•• a'bould k proratecl to the appmprtate accoat•
ln pnpol'Uoa to the time apot ia each aoUvtt:.y. (lee Chapter Vl,
froratlng l&pendittare1)
219& tr ... rta!Ma n Co!tnct
bpm41.tv.rea to owaera who operate •bool buae• and -11 vald.elea
to tr...,.rt pupils; to oontractora who own a part of a hes aad to
pareat• for transpord.aa gsoupe of chi.Wren, l.acludtag thetr own ehil•
clren, er traaportiaa oa17 their own children are ncomecl 1n thi1
ucoat.
Jlfb Jraaaprtattoq g rubU.c ptil&tiu lxpeaditurea for tranaportatioa oa ptlblio carrier vehicle• being
uec1 b7 the general public,. regamlesa of whether a contract baa been
made wU:h the carrier and regatdleea of whether p&JMDt• have been made
to pupil• or carriers, are reeomed herein.
300 Mg1.:r1, '1ire1, 'NMa. ad Par51
&xpendiblrea fen: repair part1, aaU•freece, _. nppU.ea uec1 in
the tiviaion-operated pupil transportation garage for malaterumce end
operation of pup:ll trenaportatiou vehicles; expendttuTee for ualltor
• 49 ..
repaira; and expenditures for tire and tube replacements are recorded
wlthta thia account.
312 Gaae11ae, G~se1 and 011
Amounts expended for gaeoU.ue, grease, and oil to be used in
pupU tranaportatiou are recorded ln this account.
210 11re l!!!!f!!S• CIJ!•!l Bapeadf.turea for fl.re and theft and colU.aioa taaurance prmd.181
on school buaea abouU be reooxded 1a this accomt.
111 JJ.abilitx IMIE!Ee O!!•••) IJ:pendttures for ~i&b:LU.ty ad property .._,. tnaunace px.l_.
on se'bool 'buaee 1hould he recoxded 1n th!• ..._t. 19! 2Jl!tr '19MM£S!!!!D Coas,t
lxpenditures for iaaemce training, driver trd.n1ng counea, and
other traasportation expenaea vhf.eh eamaot be charged to a epeoiftc
pupil t.ranaporution accost are ftc.Oxded herein.
17d! lfRl•'l!Pt. d ..... 400 &epl•wef of •••
lxpelld1tv:re1 for replacements of pupf.l trauport&Ucm vebtclea •
repxdle" of the relative val\18 of the replaced vehicle• should 1>e
recoded ta thia aecomt. nue a:pendl.turea inclUll• 4elive1.')' costa
· alMl ,.,._ts for raplaeeaeat of aecessoriea and ecpd.,._t, whether
attacbad to the veh1e1es at the ttme of ftll'CM•• or acquired at a later
date. llq trade-tu allowances or a>unta i-ealiud. from the separate
aale of replaced vehicle• ahould be recorded in acco•t R.•37. sale of
lquipmat, (a) lc.hool Buses, anAl after accumlation. should norally be
- 50.
abated agdnat this account. Bxpen.df.turea for initial or additt.onal
pupil traaspcn:tat1011 vehicles are not recorded here• they are reecn:decl
wder Capital outlay, aecomt 4004 • New School Buaee.
\143 Other Auxil:Jd!!Y Aaenciet
zta !!1!!9:ttx Ac\&vts&•• .- terl!!PIB' tu1s lxpeadlturea for aenicea pmvicled by the echool division for the
oomuatf.ty as a whole, or aome segment of the coammt ty, aa well as coat
of comnenceaent exexe.ises are recorded in this ccovnt.
299 Otl}er AailiaQ' Agencies
Bxpendi turea that should 'be recorded WMleT aa111ary ageacd.ee, for
whi&h there f.a no specific eccount, are recorded herein.
310 Mf ete!ias••Bgbool Lunch
In coarpU.ance with a request bf the State Board of lduoatf.on for
recording e.qeadf.turea for school lunch (eafeted.a) pmar_., onl7 tboae
expenditures of State reimbursement and local tax ftmda for school
lunches a.re to 'be recorded in tlda aceount.
onura .. llAMDANCB OP SCHOOL l'LARr
17•1 9.f!r&UM oC ICbool fl.Mt
Operation of School Jlaat cona:LKa of the bouekeeptaa actf.'ri.tf.ee
coucemecl with keeping the phJaical plant open and read.7 to ue. lt
include• cleaning, heating, 11gbt1ag, e.wtoatlou, power, •vtna hmlture, hadling atorea, oad.ag for grounds, aDd other such ho...-
keeping actlvf.Uea •• are repeated IOMWba.t nplarly on a daily,
weekly, mnt.1117, or aeuonal H.aia. Operation of plat, 'however, 4ou
not eDCOlllf••• the repain ad nplacemats of. fu111Uea aacl ecpd.pmeat.
• 51 -
119 ..,_ffligp of ,z...ttora
The full•tlae, ,.rt•tt., aacl prorated portioD.1 of 1alad.ea of
J&aJ.tora and janitors• helpers ahould be recorcled f.n tld.a ~t.
123 -.s1n of Q£htr !Rlm!!I The Ml•dme, part•tiae, 8 pxorated porttona of aalariea of
genei:al utility --., night wacebmea, fiHIDID, ancl other nob per•_.1
are to be recorded herein. thi• aceo-.t 11 alao to l•lurl• oompeuatJ.oa
paitl 41ri.Wtra of 41vtston 01fMd Mboo1 ecpd.pmeat other than achoo1 busea.
io1 Wet el l!!!r lxpeacU.turea for U.ghtf.ag _. power, eaoept for heatf.ng lnd.ltiqa,
ahoul.4 be recorcled 1a tlda tcco•t.
218 ltl!J!l!o!f ••£!&!! bpendf.tuna for talep'boae nntce, lnel.ataa r•tal of telepbou
IWitehl>oarda, are reoomect la t.hie ucouat.
223 water 1•mt• IXpell&liturea for wtar or'lice, except expmditurea for electdd.ty ,
used £or pumping the clivlatn•a own water which ia recorded ta accomt
207 Light 4114 rower, an reeor.letl in thla account.
306 Jtp1Sf1:'8 f f911:l.e1
lxpenclitures for cutocltal auppU.ea euoh as •P• • cluatera, U.ght
Wlba, paper towela, toilet tlane, and aoap an reoom.d herein.
lxpedlturea for all coal, atea, eleetrlct.t)', fuel oil, aa4 vood
ued for heating, incl\ldlng trasportattcm. coata f.awlvect in 1ecuriaa
.. 52 ..
399 Rther llJ!!!er:RP•raMa of 11es lxpeaditurea for office auppU.es used 1n COlljmcUoa with the
eperatioa of the plant. all flag•• and any other auppU.e1 used by the
df.vitioa employees for operatloa of plant which c.aaaot he reeom.t under
_., other specifk account should he recorded herein.
!00 .. at o( Oper1t1.on ad,· MS!tsec• o( Other Mztor f!hiCl!•
lxpel'Mit.itui:ea for gaaolf.u, lultricaata, and other auppliea aed in
the operation of vehicle• by .U.viaioa employee• for hauling auppli•s
and ecp.ti.paeot, -.cl by the plant operation ataffe are properl7 recorded
in thie 8"01.m.t. lxpead.1turea for tires, tubes, repairs, aa:l replace-
ment• of auch veh1c1ea ahou14 be ncordecl in accomt 215 &epatr and
laplaement of hmiture ad ..-..-nt. 17e21!'95pf!BS! og @Sbool Ilg!
Kaiatenance of flmt ct.cmaists of those acUvitiea that are coa-
eemed with keeping the gmvncla, lnd.ldlnga, &11d eflUl,_at at their
origf.nal coad.:1.tion of -.pleteaua or efficf..,.y • either through repairs
or by replacmeata of pmpertJ (wnially lua than rep1ac--t of a total
1Ju11dlag) •
Ooneemiag efiUipmeat, expend:l.tuea for repair• ..t for ptece•for-
piece replacement• are recorclecl under tbia beading, reprdl••• of the
nlative vale of the replu.c.t i'- of equipment md lt1 nplacemnt..
Jy piece-for•piece replac.ant 11 wt the replac._.t of a COlllpl•te
.it of equipmeat hJ' another __,1et.e tmit of eqtd.,_at aervil\g the ....
'""°" 1a the amae wa7. When there ia a trade•ln allowance on old e.pd.paeat turae4 f.n
• S3 •
toward new, or the replaced equS.;ment 1• I01cl at a later tf.m 1 the am>at
realized from the trade-in or sale is p1:0perl7 recorded 111 revenue ao•
eount ll--37. Sale of lquipment, (b) Other Equipment, and should be, ta
tum, ued to reduce the maintenauce ex.penditure account: '81iCler which
the apendf.ture wa1 recoried.
bpeaditures for 1nf.t1a1 or a&litional purc:baae of eflUipmeat are
recor:ded.mder Capital outlay.
!15 Meair of ISMDM !1¥1 Ueken oi g1:0!9£l! lxpetu:litures for mated.ale, rental of equi.,_.t, repair parts, amt
other incUental upenaea for the l:eJ.)air of 1>uild1nga bf ach.ool d.1vis1oa
aployeeai and expezuliturea for material•, rental of eC(U1pmeat, and other
lacUeatal expenses for the repair ancl upkeep •f srounct• 1ty school clivt•
sf.on employee.a are recorded in th1a ueouat.
21S beair sd · 1!21&_..t of hm191re a! lft&p!!!!t lxpenditurea for mated.ale, repair parts, rental of equf.pmen.t, ad
other f.acideatal espasea for the repairing, by school df:ria.f.oa _.
ploy~a • of equ.f.pmea.t which ia aot a built•in 1t•; ad p1ece•for•
piece replacement of fumiture and equipment are recorded herein.
399 Other 15?eaee-Maiat!!M!• of flg!
Other expead.iturea that canaot 'be properly recorde4 111 8J otber
appropriate KCOtatt that are incurred ia couj_.Uoa wttb the main-
teaaM• of the plant are to 1M recoded. ta thf.1 acooant.
rDD CBABGll
riutt charge• are expenditure• of a generally reourreat nature
which are not rMdily allocable to other expelMU.ture accouata.
17f Fix!f cyrp1
212 fire l!R!'P!•
IXpeacU.turea for all foDU of tnsurance coveri.Dg the loaa of. or
clamage to, propertJ of the eclloo1 clf.viaf.oa f1:0m fire, theft, atom, or
•1 ether caue, aoept for the paJ11811t of prmf.me oa pap:f.1 t.raaapCJr-
tatton ecpd.pment, are reeom.I ill this ac.oomt. eoac. for appntaa1a
of pmpert.J for insurance ,.rpoMa absuld al• 1M reoel'Clecl h•re.
21! Wfbf.l&tx Ja!l.9!5• 1Xpead.1turea for wuranoa ooverqe of the 1e1aool 4i'd.aion, or it•
officers, apiaat J.oaaee ruultiag fmm Jull..-nttt ••rded ap1nat the
di'Vialon, eaept p&JMnt of premi188 for liability luaurace coverage
n ,..,11 traaaportad.oa ecpd.,._t, are recorded hereia.
Bxpeadltuna -.de tn lieu of 11al>ilitJ iaauraee ahoul4 alto IJe
recol'Clecl I.a th.ta account.
!&3 ,,.._., l!!ee!t51.oa IM!!'!!i! lxpeadttv.rea for wrkmea'• c..-.aation coatd.INtiona to the State
for llljured employees, etc. 1 are recoded 1n th.ta accouat.
214 :aeut
Jlec:ordecl under thia accowat are a.peaditurea £or the rental of la and 1:nd.ld1aga, for all pmpoMa, except direct up•••• that should be
recofte&t mder aaether accouat: •
...-1tun1 for the rental of equipment lhould be recol'Clecl ..-er
the fvla4t1oa for which the equipment is uae4.
299 05ber lixed Clb!FJ!!
• SS• I
Expenditure& for apecial asaeaamenta agaiuet the achool diviaion
for the mainteuance and operation of nouachool property, an'I loaaea
renlting from tbe Ale of ucuri.tiu purc.haMd prior to the current
f1acal year, and -., other expenses of a gqerally recvrreat nature
vb.ich are alloc.Ole to pvpil eoat and catmOt be r.aord.i 18.1.der any
other cv.rteat expecee acco•t• abould lK\ recozded here. &efund.e of
taaea, refUlll.la of t\Jltioa, refund• of tran.aportatioa charges, and my
other ref\lmls which the echool 41v1eion makes on 1IOH7 received prior
to the current fiseal 7ear ahovld also be nooned hen. Sw:h refwM!la
vbieb the achoo1 division Mkea on money receive4 charing the current
f1acal year should not M nccn:ded here but ehould be akted against
the appnpri.at.e receipt aooo.1.1nt. Spcf.al aaH•-ta agdut the eehool
division fen: capital improv-.nte ••h aa streets, ciurl>a, and drab.a
ahoul4 not be recordecl herei they ahou14 be reoonled -er capital
Outlay aocomt 6001>, l'atpnve1Mnt to Sttea.
capital o•tlay expead.iturea are those vldch reault l.n the acqt.d.•
aition of fixed aaHta or *1ditioaa to f1xec1 aaaeta. They an apea•
diturea for land or exl.atf.q builcU.ap• f.mp~t• •f grounds,
ooutructioa of bu114inaa. addition• to buildtnp, na>dellng of 'bullcl•
inga, or f.nltial or addf.ttonal •q1d.PMl\t•
bperadf.turea for all repair• to building ett\\ICtvrea that 4o uot
add to exted.ag facilities an recoded umter the 17•2 aeri.ea, Maia•
tenaac.e of Sehool Pleat, rather thaa capital OUtlay. As a gm.un:al
- S6 ...
au14• conceming repair• to l>v114iag structure•. if changa1 of parti•
tiona, roof atxvccure, or walla are not involved, the expenditures
should be recorded '8der the 17•2 aeries. Maiateaance of flat; 1f
auch ebaagea an involved, the apeSMliturea are recorded mder the
19 Md.ea, Capital Oatlay, ••Alteration.a of OW Btd.ldiaga.
Bxpeudf.turea for the 1n1t:la1 iaatallatloa &IMI ateuf.on of aemoe
qatema and other lnd.lt•h ecautpmera.t 1a ed.atf.ng 1*1141lqa are recorded
1'Dder C&pital outlay.
bp..U.tarea for the replao..._.t of a l>u11dillg which has beea
totally 4eatxoyed are recoma der Capital outlay. lapea41taru for
the repair and rep1ao--t of achool property (aaytbiaa leae than a
total btd.l&g loea) which la 1oat or damaged are reccn:de4 under the
17e2 Mri.ea 1 Mainteunce ef llant, except that artf adcl:ltf.oaa to plat
are recorded. under Capital Outlay.
If ianrance adjuatmeat• are received for loat or u.aged pxoperty,
the reoetpta should 1>e reconed iD revenue ucow.t a."'40., Pi.re Jnnraaee
AdJuatmat.
Id.nor oolleed.oaa fen: lo•• oi- 4-ap to aehool pl"Operty ahoul.4 be
abated agd:n.at the expeDlliturea occasioaecl by auah loaa or 4-age.
Ooncemf.Da equf.paeat. oaJ.7 .,..Uturea for initial or a441tional
•cauf..-t al'e recomed ia caps.tat outlay. lxpemlituree for repairs ad
for ptece•for-pf.eoe reptac .... ta ahoul.4 be recoded in tlleir appmpd.ate
accounts.
105 ADhlWS't l!!! bpearlitures for drawings. apec1ficationa. aa.d other fee• directl1
- 57.
related to the acqv.:tsitin. construction. and raaodeling of buildlnp
anc1 other capital outlay :l.te&U ahould be recorded herein.
400. I!! ,lfbeol l!!ffs
lxpenditui:es for initial or additional purchases of new school
buses are recc:>rded in this account.
400b O,ther l<?tor Vehicle!
IXpenclitures for initial OJ." additlon.al motor vehLclea, other than
new acbool huses, shoW.4 be recorded in thia accomt.
403 19SP!plt !or luf.lf&!e
bpendf.t\lree for tnl.tf.al or addttloaal ecpd.,_.t to be ue4 ill
ccm.jmctioa with the operation or ~t_...... ef the Mbool plant a.-uld
k reeoaled within thf.a •ccouat.
410 h!M@RS for lfbe!I 1MH Puroha"8 of initial or acWJ.ttoul equf.,._t for uae oa Kbool
bulea U. ,,,,,_r17 recoded 1n tld.a account.
600& brcba1e o,I le!p4
lxpe84f.turea for the purchase of laml are reoorcled herein.
6001> Ja!i!Y!l!!!u~ t! li5f!
lxpendf.turea for the tmprovaaent of new and •lei 1itu and adjacent
wa7a, consisting of sacb vodt aa: gracU.ag, landacapf.ag, aeecling ud
planting of shrubs and. treesi ocmstructing new sidewalks, roaclwa7a,
retaiaiag walls, ao.d eewera a.cl atom draw; original nrfaciDa ad
aotl treatmaat of athletic field• aad him.la courts; fllmiahtng an4
insta.1111\g for the first ttm. fixed playgi:oun4 apparatus. flagpole1,
p.tewaya aad ,_.es; ancl demlf.tion work. Special ••••-ta against
.. 58·.
the school 4f.viaf.on for capital uvroVllllOllts such as streets, curbs,
Ad drain• sboulcl a1ao 1:te ncord.ed here u well aa expen41.turea for
professional services that are paid 1n c.onjunctioa with the above
activities.
601a )!ew Bt.d.ldina.t
Construction coats for buildiap and acldttloas conalating of all
~it»rea for general coutruet:l.oa, advertlaeaaenta for contract,
,.,,.._ta on contracts for coaatructioa, installation of plambing, heat•
tng, U.ghting, veat11attas, ad electdM1 ayatms; built· in lockers,
elevators, and other equipaen.t Hilt into bu11cl1nga; legal aervlces,
ad traveling expenaea f.neurrecl in e~tlon with ooastruction; paint
and other interior and exterior 4ecorating; and an.y other coats con•
aect.ed with the plaunf.ng aad coutruction of b\d.141nga or additions to
bu1U1nga, with the ao.eptioa of architectural ancl au.neylng fees,
ahou14 be recoi:ded f.n this accouat.
6011t Alt!r•Mm of S!W 1s1•e11 1Xpenclltun1 for Mjor pemanct structural alterattou and the
lnU:ial or addttioul taatalJAtioa of hu.tiaa aud ventilatirt.g ay1tema,
electrical systems, plwing ayst_., fire pmtection ayatea, an.cl other
aemce ayatema ln ad.at.tag builcU.qa are recorded herein. ll_,..U.ag
or taprovwnt of lNf.lctf.np uully taku place withia the exiet:blg
floor area. ae,.irs to lmil.Una• $ repairs aarl nplacemente of aerrice
ayatw abould be recorctecl under Maintenance of fl.ant.
699 OSHr 1111m1 !!£lg•
&xpendlturea for other 1tau that my 1:te properly elualfied as
- 59 ...
capital outlay and that cannot 'be recoxded 1n any other Capital outlay
account should be recomed w1th1n thie account.
DDr SlllVICB
Debt eenice eonaiata of apenclituree foT the retirement of debt,
_,_.tture• for 1ntereat on clel>t, ad paJMAt• fnm fuda f.nto atnld.ng
fund• which are to be. uaed at .,. future date to retb:e tam IJomla.
A ebldng ftDt 1• a fund whte.h baa bee set aide or invuted for
the 4eflalte puxpoae of aeetlng payment• of clebt at eome future t•. lt ta W1U&ll7 a fund Mt up for the P"l'p08e of acc-4atiag 110MJ over
a period of years 1n order to have mney available for the redemption
of 1cma-tem olJUptf.ou at the date of maturity. ra,..ta f roa fund•
into Reh ai'Dkiag fund• an coasicierecl as debt aemce becaue the
llDtlq in'folved in such traaafera into 11nld.ng fmda ta ao longer avail•
able for general uae.
go Debt ltrvf.1•
8004 lfD!!t of 1!2!!1! JIXpe:ntiturea fmm funda to retire bonds, regardleee of the purpose
for whlch the l:K>nda were 1aaue4, are recomect here. Interest paymen:ta
cm such hoac.ta are not recorded here; such payment• ahould be recorded
mcler aocomt 803, J:a.tereat on Bonds.
800b !•&Mt t;g IY!d!& he!I ADDUD.ta paid from cun-•t f\Dle into a:lnkf.ng f1Dta which are to 1:>e
_.. at .,.. future date to retire tem honcla are recol'clecl lD this
&CCO\at.
- 60.
801 l!Y!'!t oC W,t•xaq; !uad tel!! Payments of priacipal cm U.tera.r, hDd Loans (not to include the
interest OD such loans) are recoded lu thia account.
89! ld!!!1&&9B of t92ra~ L!E• Bxpeaditvrea for the reclemptloa. of the principal of ehort•tem,
or tempcn:al'J', loaae are rec:orded ureiu. !ax aticipatl.oa not.ea or
warrants should be truced aa eurreo.t loaua f.f pa14 back fJ!'Dll.,the tax
collectictu aatiotpated with the isRaDCe of the notes.
803 Mtereet 211!!!4!
lxpend.f.tures for iuterut on aerl.al and tem bonds. if &'fl"/ 1 1nclud•
ing aay ... ,. pd.cl into sinking f\al• that is to be uecl specif1ca11J
for f.ntereat, ia reccn:decl in thia account.
§04 l!tef!!t oa IJ.terai:z ltg! lee! Diebw:~ta for the paJIMftt of 14.terary Fund Loans :tntereet :la
recorcled in this aeco•t.
805 IU!nat 9! J!!lf!!rt9 k!S! lxpel'l41turea for the p&JlllUt of interest OD sbort•tem.1 or tera-
porary loans, 1• recorclecl in thla accouat.
Other pel>t S!mc.~
Bxpeaditurea £or a7 expense incurnd h oomwctlon with debt
••nice 1 other than the ,.,_t of debt ancl th• payment of :late rest on
debt, nch as fees paid to paying agents, is receN.ecl in this account.
.. 61 ..
CflAftD. v CLIAINDE .AND UVOLVDIG rum> Aca:>tllTS
gieertrut M!o•t,a &11 the Aeeo-s&Y snt• In conc:lucting the school 41v:laiona bus.tneaa, certa:lJl financial
transactions involve a dou1>1e han<IU:ag of sney. Moaq ta received
f'1'0Jll the operation of an activity and spent again fo-r the same activity
in a cycle of ope~tlons. In these iMtancea • if all of the 1*>1ley re-
ceived fl'Oll sad spent fer the activity 1a recorded. in the regular receipt:
and di•bursement accomta, it greatl7 diatorta the finacd.al picture
wf.th reapect to money available for expcmditure by the board of ectuc.0.-Uon, and 110Mf expeaded dv.d.q the 7ear by the 'bo&J:d.
If tbe school dtvtaln aatntaiaa ita flnaaoial recoma on a euh
l>aata, the tru.aac.tions f.a cpae1tioa geaerally ooaoexn oae of the fo11ow-
tng: (1) act!vttiea ftaame4 vhollJ or 1n pa.rt. bJ revenue p~ueed by
tile acttvttJ, (2) abatement9, (3) esehaapa of one aaaet or UabJ.U.tJ
for another uaet or 1ial>:f.11ty, (4) iaterfund tr.,..fera, ad (S) iaaaT-
ance adjut:Mata.
BJ eatablilh1ng the ngpated clearing aiDd revolving fund accouata
ill thia chapter aa an tntegn.1 part of the ff.Da.Deial reoorda of the
ecbool division, it will be poaa1ble to rcacod. g1:0as tra.aactf.ons of the .
type 1n .-•tion outaicle the regular receipt aad expeaditue ~ta.
In eo flotq, 1t will provide a. ..-.s for the board of education to
exeniae fS.eea.1 control over the activittea eoracemed. if reqvired, an4
at the aame U., the clearing accouata will provide a COl'l'fflllen.t means
... 62 •
for aecertd.Ding the rul or net effect upon the ff.nanolal eta.tu of the
41"1a1on of the tranaactf.oas 1n question.
If lt ia the policy of the 'boam of education to .Uetdize _, of
the activities hantlled through clearing accoata, the clearing aocomt•
for aueh MUvtt1e1 shou1cl he balanced at the end of the ftacal year.
at which Ume the net expecadiblrea for each utivf.ty ehou14 be recoide4
1n the regular •1....Stture accomt.a. If there la any balw•• the net
recetpt1 abould he re&0r4ecl \tDdar the regular receipt account• when they
are available for general eapendttun by the board of edueation. If th•
aet recef.pta are not available for geaeral eapenditure, the balance
lhou14 l>e earned fowarcl fJ:Om. yur to yur for each ativf.ty.
If tt ta the poliq of the boam of education not to nbaidf.ae •"7
of the activf.ttea hauctlecl through cleariq aoaunta, tit.ea the net re-
ceipts O'l' net expeadf.turea for 1uch acUvlttea should not he recorde4 f.a
the replar receipt amt apemU.tvre accomt•• but should be earned fowarcl
from year to 7ear for each ut1"1tJ. Bovever, f.f it 11 the policy of
the board of eduo.ation to tlake up a deficit amDunt ln •111 acc.o•t from
geaeral fds, than the expenditure coverf.ng the cleftclt ab.oulcl be
recomecl under the regular expecaditure aooovnt.
Any exoeas over the fiud authori.zatlon of a part1cnalar c.leariag
.ceomt or revolving f\1acl at the end of the fieoal yur abould he recorded
ader the replar recd.pt ucount.
Jn__, tustaoces. it_, aot only be 4utru1• 1*t aeceH&l!J' to
eataJ.U.ah separate revolving faacla for same of the aeUvitiea carried oa
by the school divlsion whea it ta dednble to accouat for tbo••
• 63 ..
activities. A revolving funcl ia a sma of money or other resource• set
aside to carry out a cycle crf operations. 'the av:>unta expended :from the
fund are restored from earnings from operations or by transfers froa
other funds, so that it remains intact, either ta the fom of cash,
receivables, inventcrry, or other assets. 'the fund account• constitute
a complete entity and all of the fiaancial tTaa&actions for the partie•
ular fund are recorded 1n them.
The apecifie clearing auovnts needed by aay Khoot div.ts:ton wf.11
depend primarily upon the activities of the school d.1vislon and the
system of bookkeep1ng 1.mrolved. In some school div1sf.oas, certain
activ1t1ee mq be under the coatrol of the boarcl of educ•ttoa, while 1n
other dlvl.1ions, the same activities may tlOt be -4er their control.
the aooounta men.tioned 1n tbia ohapter do not make up a all iaclustve
list of accomt.s that may be needed or require.cl. 0rttl1 those that are
more frequently used will be clefinecl. Additional accounts and fRll>ac•
couota ma1 'be estabU.ahed •• they are needed.
llyfi!I Mco!et• '.fh1a section of the chapter ts c.oneetned with the cleff.dtioaa of
various elearf.ng accomts that •Y be moat. frequently U.- by the Mhool
cU.Yialon. %11sofar as possible, the code numbert •f the regular accoat.a
vtth which the clearing aocoua.ts are aasocl.ated will be given.
••tty Ca.sh Puad t The petty aaah had con11at• of •ney Mt aside
for the paq.oae of raaking cbaage or 1aled.1ate payment• of comparatively
amall amo•t.a. Na fund ia not self austaiaing. As the fuml is used
it is npleatahed., at which time charges are made to the appropriate
.. 64.
expadltun accounts for the aotmt npleD.i.shed. At arq glvea time, the
petty eaah fund should balanee out. 'that is, tbe .- of the cuh on
hand and tbe receipted alt.pa for apendtturea whJ.ch have mt been
charged to the ngular accouata lhould e.,aal the amount reccn:clecl under
th11 acccnmt. Qaly the initial 8111>\1Dt of the fund and any addition• to
the Id are recorded in thi• accoat; ..,..a,t.a ue4 to replen.lah the
fun4 are ehargad ta thd.r appropd.ate accounts. Tbe petty eaah ftaV.l 11
part of the geaeral oper•ting fund, ad., at the end of the rear, the
balaaoe 1n the accoat 1• lnolmed f.n the caah bal&RCe of the operating
fa. Stores a4 SuppUea: Ii: •Y be duirable, tn the dtviaioaa that
bave a e•tral atorap plaee from whtch etorea d supplies an clia•
tril:n.lte4 oa nMp&t.attton d•ring the year, to maintain a clearing Moount
for the• itaas to facilitate their bai:ng charged to the appropriate
expencltture account. When geoa an. received at the central storage,
their coats should be reeodecl in thts aocount. As tbeM pod.a an
tiatrikted. to the eonaatag uatt, their coai:a vi11 'be record.eel uader
appmpriate expeadf.ture headinga 1a tbta ~t. At pertodic i.atervala,
the coat.a of the atorea aad auppU.ea it.au •Y be recoded 1a total :ln
the replar cliaburaaaeat aeeomta, thia account l>ef.na reduced accom1ng11.
AAJ bal&Me rmdaiag la the account at the yur•• end lhos1cl 'be carried
on the fln.aacial statement as an auet.
D.._ttoaa ft:om fayw11: fte puzpoH of th1• acoo-.t '8 to faciU ....
tate the oo11ectioa of data pertinent to pa1mll declucUona aad daetr
traaaaf.ttal to the pmpei: payees. It ahould 1Ma noted that total aalari•••
.. 65.
1ncludiaa UducUona, are to be recorded under the proper salary ae•
count• in the regular cU.sburseaent aocoUDta. All01mt• deducted from
salaries .for taxes, rettrement 1 1aa1,1ra:oce• and othel' such pw:pona
ahould be recomed within thla .accoet. DiaburatlleUt& .that are macle at
pertoclic intfn!vala to the ptoper payeee should alao be reeoi:ded when
they are ..... the ue o.f appropriate su'baceouata will be necessary
to accouat for the d.iffereat kinda of deducd.ou. At the end of the
fiscal 7ear 1 any balances raulnl.ag lu the aubaeco•t• abould be sbowa
•'!' a li.UiU.ty on the finacial statement.
l&fetertaa: A elead.aa acC0\11.lt for receipts _. clilbur._ta
aade ia comaectioa with the operation of cafeterl.aa is 4eairable. All
receipt• ad df.aburaeaent.a made with re.apeot to the operation of school
cafetenaa1 excepting khool Lunch .-cl Spectal Milk l'Uatl• xeceived fl'OID.
Pede:ra.1 ha4a (recomect in revemae MCOUDt R•lS.) • local tax fvmls made
availaltle for c&fetena pui:poaea (t:eeonte4 Sn accomta 1•19. aotl/or
tt.•20.) amt axpemlitures of State rel.mbareement and lHal tax fund.a uecl
for school lunches (recorded ta\der clf.abur....,ta, 17'3 ae.:tiea, account
310 Cafetcn:iu .. School Lunch) should be recorded in this account. the
ucouat ia closed at the ead of the f1sc:.al year• ud only the net profit
from the operation of eehool cafeterias is transferred to revenue
&0UW1t &•33. Cafetenaa.
sale of 'text'bootuu 1.eeelpta ad 41ennermeata pertaining to the
renUD.g 4114 sales of textbooks, -.eept~ State relmburaaaent for free
textbooka 1 receided in aceovnt l.•11., local tax ftmda aade available for
textbooks. recoided in accounts l.•19. &Dll/or 1.•IO., aad di-.U:lelll8llts
• 66.
for textbook.a fumiahed free fxom State and local tax fuada, record.eel.
aa a clisbursmaent under 11b3 in accoua.t 320• should be recoded in this
ac.c.omit. &t the end of tb.e fi1C&l year 1 only the net profit from the
renting or aale of textbooks lbovld be closed to revenue account lt.•34.
lf the clearing account should illdicate a net loss on the rentir&.g or
u.le of te:&tbooks, thf.a amount may be etlosed to expeactiture ~eomt
3991 Other Jl\structional Costa, in s•tion 17b3.
sale of Supplies; A clearing account for receipts astd diaburae-
aata pertainiag to the aale of school suppUea will areatly facilitate
the recor.1111.g of revenue receipt• reaultiaa from net profit from the
sale of supplies aucl the groaa apen41t.area for materials that have
beea sold. At the end of the fiscal year, the net profit on operation•
for the year should be c.loa.ed to revenue ae.count 1•35. Should there be
a net loaa on operations for the ;year 1 the amouat might proper11 'be
charged to d.iakrsemeat aceomt 399, Other ?natnw.t1ona.l Costs, tu
aectiou 17b3. SuppU.u aac.t matedals remaisaing on band at the end of
the 7ea.r should be shown a.a a asset in the finaacial atatmmt.
Speed.al reea from Pupils: lecd.pta of ~ial fees may be i:eeomed ..
1n this &C*>unt wt.til ash time u d:lsbursmeats are made for the par-
U.nlar activit7 tavolved. It 'l1lllA7 be deail:able to ••• this a.ccomt u
a method of auperviaor,y control, in which cue it would QOt be c.losed
ou.t to the regular receipt a.a4 apendi.ture accouata.
Otifr 194 MH!fpta
'the of.Uce of the State s..-rtateudeat of tal>lie J:it.atruc.tion aow
reqv.iua the following fund aceouata to 'be 11t&iata1:aed. 1n the cU.vision
- 67.
auper1ntenclent's office:
Veterans training r.d: Veterau tra1nirlg exp..titurea are no
longer centdned in the regular expenditure acc.-ta. Bxpend1tures for
lnatructor'a aalad.ea, clerical ulad.es, travel apenae, supplies, ao.d
m:lacellaneou items lnourred ta couneetf.cm wf.tb Veter•• Train1ng ahouJ.4
be recol'ded .tn tbf.s account. B.eceipte consiat:l.ag of mney received
from the State, from the Veterana A.cllldniatrattoa, froa local 6ata, amt
f1:011 tuition paid by veterans should also be reeomecl herein. Wbea
properl7 maintataecl, thia account will fund.eh all the essen.tial in•
fomatioa rectUtnd for the C01111PletJ.oa of Sheet llo. 31-, Veterans 'fr.Wng
ft.mcl, aa ~red by the State Superf.nten4•t'• offloe.
school Coutruetioa l'uad: avperiatearleat• -rand• Bo• 2464,
utecl. April 4, 1950, auueated that School Coaatruetion J'mda be
bacllecl through a separate acco•t. JD accot.darace with that .. n:andvm,
all rece1pte and diabv.r.._ta for achool oonstructtoa vader Bouee 1111
Ho. 96 lhoulcl be reoomed la this account. lomal capital out147 ea•
pendf.ture• ehoul.4 be recoded umler $ectioa 19, C&pltal Outlay, f.n the
regular -.nner. The recordf.ng of receipt and a:pemt1ture iteu tor
capf.tal outlq ahou1d not be duplicated.
- 68 -
The public schools :l.n the State of Vlrg:l.IU.a are contiauallJ ex•
teading the benefits of their eclucatioaal pmgt'ml to mre &1ld mn
group1. lncnaaf.ng efforts to achieve ... 1 .. •t1U.aation have reaultecl
in the a.tensive ue of school !ae111t1u for many purpoaea f.n aclditioa
to the priM1:'J oae 6n: which the f&cilitiu were erected, name11. the
eclw:.atiea of children.
TheH dptfloant tread• heve created lmportant probl ... ooncemtna
the claaaifieation of mcpeaclitu:r:e1. Whenever -. expeaditure oceura. it
ta always aec.uaa17 t:o cleterm.tne the account under w'bi.ch it aboulcl 'be
rec4tded. A.a loa.g aa an apead.f.ture is for a d.ngle purpo••• the pro'b-
1• la not 80 great. hr exaple. a salary pa.14 to • full•tiae e1--.-
ta17 IOhool teacher Pl'•••t• ao prol>l• of elaaa:l.fioad.oa. Xt ia
recoded tallder the proper inatneUon account. However. the aituation
i• 4ifferent when a P.noa who perfoma cutodial won alao dri.vea a
Kho•l bu. Bare, a af.qle a.peadttun-•the nlaiy of ih11 peraon-ta
made for two puzpoaea, opention of plat and pupf.1 tranapertation. The
proltl• here 1• to detemine what part of the Ml&X'J la proper17 a
..,.. •• of operation of plaat and what part ta pi:operly a apeue of
pupf.1 transportation.
S11d.lar problems exist with reapect to other expemU.turea. When
the 10l1ool bu1141ng 1• u...S for &clult education claaHa I.a the even.tag.
there f.a the probl• of detexmtntag what parta of the expendit.w:u for
light, heat, etc., are properly an expense of the adult edUC4d.on
- 69 ..
progna. Likewise, if tl\e acbool 'building 11 uaed fox co.aunity rec re•
atioa or aoc1al activitiea, a aiallar probl• exiata i• 4etend.nlng
c.oata fen~ education froa DOnedueational purpoaea.
No school divieion ahould att81Pt to ignore the probl• of pro•
rating expencliturM. ror vb.at 1• the altematl.vet lt is to ncor:d
total aalad.e1 on the baaia of major portion of ttae, and to recom
total expenditurea mder the uUvity aceounta to which the ujor part
of an a.peaditure applies. 'fo illustrate this altemaUve 1n the han4•
llng of ealaries, cona:lder the -..ple cited above of a peraoa who
perfome netodU.1 wodt and al80 dd.vea a school bua. Jn tht• caae,
tf the pereon .,_t •re time in cuatocUal wozk than in dd.vlng the bu,
the 1ala1.'J woul.4 be reaord• under the operation of plant aecomta; if
•re U.. was .,_t in the "911 treaportat1oa pmgr•, the aala'Cf wou14
k neoned under the amdltary ageade1 aceounts. With this alternative,
•P••Uture1 otl:Mn' than aalad.ea would also k hand.led in a eimi1ar
unner.
While the alternative to prorating is stniple, unfortunatel7, lt
do•• not, fol:' local divieton purposes, preHD.t accurate infomaUoa coa-
••rnina the aemcea an4 the benefit• that are beiag obtataed foi- the
110MJ 'being spent. Moat aehool cU.vtsion• have aany 1erd.e•• which are
perfomed by individual• aerri.ng •re thaa oae function, ad 41ff'erent
activtUee which awn:e th• NM faeilitlea aa tho• uae4 lty tlte regular
day aohoola. Because of these con4ttions 1 it ia highly pwltable that
without proration the accomta of such d1vta1oaa would abow 1IO lllU'J'
being 1peat for Mrvleea that are aetuall7 being provtdecl e.nd pd.ct for,
• 70 •
while 1bowing exceaalve S\88 of mouey being spent on certain acttv-
1 Uet for the mnovnt of ••rri.c•• being provided. Thus. there is the
nece.uity for prorating in41cidual expd1ture1 _.. for mre thaa
one puspose••a necessity for 4etermin1ng the proportionate part• of
sueh expeaclf.tures that are properly chargab1e to differeut accounts.
There are 1l'lanJ •tbodt u.aed for prorating expenditures. The ••t COlllllOl1 of these havt\ for a 'basts either: (1) ttme; (1) average daily
a.ttef&dance; (3) time•floor areai (4) hour•c.on•'111Ption; (S) umber
of pupile; (6) 1111eage; or (7) quantity consume4.
Undoubtedly. there will at times be expenditure• to which then
metbeda will not apply. In neh cases. some •thod *1Juate4 to par-
ticular lMal eondi.Uoll•• or ao4tftcat1ons in the method.a sugeet8'
here• •1 be neceeaa:ry.
The .sHl!, method for prorating consists of allocating a part of a
expea41cue to a given activity in pmportl.on to the tfaa .,_t in the
aetivity. ror ...,1 •• .,.. .. a per10D teaches during 7S per ceat of
her employe4 time, am perfome 4uties as the ecbool nurae during the
other 15 per ._t of her UM. Ja this case• 15 per eeat of her salary
1hcHild be recorded under inatruction accounts amt 15 per cent recented
UIMler co-oldinate activities accOU11t.a.
The averag f!l.h: atteDdltM• method for pi:orating oouiata of
allooadng a part of an expenditure to a given activicy in proportion
to the average daily attendance of the pupil• engaged in the activity.
The U..floor•trea methotl for pmradng conalata of allocating
a part of an eKPenclitv.re to a given activity in proportion to the grosa
.. 71 -
floor area used by the acUvf.ty, and the length of time the floor are&
is used. For example, suppose it ts desired to prorat• a f12,000.00
expet&dt ture between a aaintanance of plant account and the OOlllllUDitJ
act1vitf.es accolmt when the two &et1v!Uo use the same 'building, the
regular school week is 25 hours, the groes noor area of the building
ts 30,000 square feet, and the eoanunity aed.v:lty used 6,000 square
fut of floor space 5 ho1Jrs a week. Based on noor area a.lone, the
part of the $12,000.00 cbargable to conmua!ty aet1vf.tie1 wou14 be tn
the ratio of 6,000 square feet to 30,000 8qu&l'e feet, or fZ,400.00.
aowever, the emrmadty actf.vtty used the school faciU.U.ea oaly S/30,
or 1/6, of the total ttsae, therefore, e,-..;iity a.etf.vf.tlee would be
eharged with only 1/6 of the $2,400.00, or $400.00, and the ad.ateraauce
of plant account would be charged with the f12,000.00 11'1.n• the $400.00,
or $11,600.00. Jn using this method of prontiaa, if it is 4etemine4
that the ac.tivitf.e• coaeernecl uae their f.aci11tiea concurrently, the
step• tnvolviag the ti.me eleaen.t can 'be ellminatecl. an.cl the expenditure•
prorated ln pl'Oportf.011 to the groee floor area uffd.
The hopr-conra5tcm metho4 for prorating conai1t1 of a11oeattng
a part of an expenditure to • gf.ven activity tn proportin to the length
of UM th• activity uee facil:ltiee, and the beur17 rate at vhf.ch th•
uuU.tJ la coasmed in the uee of such facf.lf.t1••· It appU.ea primarily
to espndf.tures for water, electricf.ty • aa4 gae, eaept for 'beating.
!be maber-of•stlf method of prorating coa1t1t1 of allocating a
part •f aa expenditut:e to .a given activity f.n proportion to the .actual
n-.ber of pupils involved. It appU.es pd.marilJ to eqeacliturea for
-n.•
transporting apeeial groups of pupil•, such aa nonpublic •ebool pup1la.
'118 l,'ilty! method for proratiag coal.ate of allocatiag a part of
.an axperulitw:e to a given ac:tivi.t7 in proportion to the 11111eage travele.t
for the activity. It applies pd.11u1ly to expeaMlitur•• ior special
kind.a Qf tr-.,.rtation aervicu au.cb u trauporting pupil• on fielcl
tripe or to a~etic conteets.
The 9!MQti51-90Q!!f1!!!9 athotl for prorati.ng couiata of allootf.a&
a part of an -.-•H.ture to a gt.v• act1vit7 la proportion to C.he actual
conaumption of supplies or other comoiitlee. Dn4er thu •tllod, an
actual count i• kept of the utuial• UMcl 'b7 • activity. an4 a ,.t
of the total _,_aa.ture for the •ter1a1a ia allooatecl to the activf.t7•a
account• on the baaia of the 8110unt UHd 1>7 tb.e aetivit7.
ODe of tb.e ••t f.llporuat conaUeratiou in aelecting a •thocl for
prorattna expend.itw.-ea 1• that if!: have a direct rel.atiouhip to the
activity for wldch the u.pencU.ture la l>•f.aa prorate4. To illutrate,
floor •• bu little• if •1 • direct bearing on 4ettmliniag tAe WJ:'k
10&4 of a teacher. Conatlfluently, it ooulcl not cauUfJ u a duirable
l>uia for pnratl.ng t•acmer•• ••lad.••· Yet. floor area ia YVJ •lani• f1cat f.n cleteminlng the won. loacl ot a jaU:or, ad woulct be a
dealrole •1-t in prorating Jaaiton• aalarlea.
Alae import•t in .. iectf.ng • •tbod for pnratba •• the practt.oal
oou1tleretiou lnvolvecl. !be •thM _.., be u at.aple u con41t1ou will
allow, aa4 it -.c be feuf.bl• to app11.
lo •f.aal• •tho4 will •f ftoe for pnratiaa the Ma)' dlffarent
ld.ndl of expentituna imrolvecl f.n aobool fiua••· Wf.t:hb a gtv• Job
classification, time is uatl&lly the moat important determinant of work
load, and, for a given job, pat'aonal service• are usually hired on the
haais of time. That i•, a teacher ts paid a full-time salary or a
part-time 1alat7 on the basis of 8Dk>unt of time on the job. Therefore,
time constitute• a 111>1t equitable basts for prorating large 1alary ea•
pendtturea, When it 1• not poaaible to prorate salaries easily on a
ti.ale buie, lt ls necessary to uae aoma other closely related method.
For •onte activttiea, such as general aclministrative and super•
visory salaries• average daily attenclance uy be the moat satisfactory
alternate prorating method. Thia la on the uswaption that the •re
chlld:ren 1n attenclanoe for a given paroar• area, the greater :la the
portiGn. Of tiM moted to the frOP'• area 'by seaeral dldnlatr&tiVe
and aupervtao17 per.omual.
ror other acttvl.tlea, sucb aa eqtMial and M.f.nteaance ealart.u.
floor _... •1 1ae the 1111Ht Ntlafaotory alternate •thed. Thll l• cm
the u•U&lplion that the gne.ta the floor ••• allotced to a al.ven
prop• area, the •re tfOl'k f.1 tnvolve4 for the outotllal aa4 .U.ate•
1um.oe pereomael.
ror salary ..,.Utul'u iaculTecl in provf.cltng trauportattoa
••nice• for apeeial poupe of pupil•• or 1n prw14ing apectal tl'ana•
ponatt.on 1enicea1 the mmiber of pupil• tnvolv• Del the 11f.leag• tn•
volve4. n1peetf.vel1, 11117 eout1tute the mre clut.r•l• •tbo41.
ror ••t u.pen41tf.aru other tha Hlar:l••· tlm .. a .... ,. for
pruatf.ng f.• of little Yalu•. for _, of noh eapenAitur••, average
tlal.17 attenclance oonlll.tutea a 4eatrab1e baa11 for: proratlna for
.. 74.
si11ilar rea.ona •• tho .. presented in conaection with salari••· That
18, generally a greater number of pupils use a greater a:m>unt of supplies
and are the eauee for a greater portion. of vartoua ov•heu costs. Aleo•
floor area may coa.titute a more desirable basis for prorating aoae
other expeaiiture besiie salaries. ror certain other experulitures,
still other methods 11&7 be UDre desirable.
In or•er to obtain the benefits which pTorating offers, and to
ld.nimize the work iavolve4, achool 4ivl81ou •1 find it expHient to
cletermine, at the 'beginning of the year or other appropriate t1me, the
general cl .. aes of expeaclituJ."•• which are to be prorated an4 eetabliah
ataad.u:d ratf.01 coulcl the he applf.e4 to the particular cl .. ••• of
expea4ituru without tlle neeesaityi>r ltwolvecl calculation• fl'lery tlme
a expenditure la ..... While thue ratioa, of courae, vov.lcl be extab•
u.ahe4 in vln of loeal conditou. the guide• pnviouly pruent..S f.n
thia chapter would serve u af... in utf.11&1118 equitable •thoa.
In cenclwU.ng this .U.acuaaioa on prorat:f.oll, f.t should be apba•i•M
that proration 1• uot t.elns recowndefl u a nl>•tltute for the recorcl•
ing of actual expen4ituree for 4lffereat activiti•• when •uch la feaaible.
Through the ue of -..uate co4tna, it •Y 1'e pMatble to recor4 clirectl:y
mmy expea4ituree without prorating. lut when it 1• necea•UJ• the
•thou r~ f.n thi• chapter. will provt• sutance tn utablt.•ht.na
a ~•tiafactory •yatem of proratlaa.
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CHAP'l'D. VII
PAY llOLLS
Pay roll computations and pay roll accounting for the public
achools in the State of Virginia refers to a system of procedure and
recorcla whereby it will be poasible to determine, quickly ancl accurately,
exactly how much each employee has eamed.; haw much should. be deducted
from the earninga for the varioua pay roll decluctiona; to 1ee that the
balance i• paid promptly to each employee; and to aid in the recording
of the necessary accowting data in the financial records. The vast
aaount of clerical work involved in pay roll accounting makea a good
pay roll accounting system a prerequisite for auceeaaful operation of
the public achoob. Purthenaore, the eue with which fraud. may be
comlitted aa well aa the poaaibility of error because of the large
volumn of clerical work, ukea it very important that aclequate internal
checks be aet up.
BecauH of the many pay roll tax lava, aa well •• incom tax lava,
certain accoµnting and. procedural requirement• have been aet up b7 law.
ror example, the law apecifiea that a certain amount mu.st be w1thhel4
for inco• tax purposes. Thia atst be shown on the pay roll record••
and must be reportea to the employee in the courae of the development of
a goo4 pay roll accounting system. In a44itf.on, deductions for federal
Insurance Contributions Act taxes (P.I.C.A.), V. 1. A. dues, group
insurance pr•iU111, and state retirement fund contributions must be
carefully ahovn ao that the various report• required monthly, quarterly,
an.4 annually by the governmental bodies can be quickly and correctly
-76-
prepared.
Pay aoll Accountin,a aoutine ancl Procecluree
In attempting to visualise the pay roll DBthocla employed in the
school division within the State of Virginia. it is first necessary to
segregate the functions of pay roll work. TheH functions aay be s•-
mariaecl in the following manner: (l)acc"'8Ulation of pay roll data
conaiating of information pertaining to taxea, a.umber of UJ8 worked
during the 11110nth, type of employment (teaching, custodial service•.
transportation aarvicea, and clel'ical, etc.), amt aaaounta of groaa pay
clue each employee; (2) preparation of the pay roll; (3) •intenance
of 1ndiv1clual employee'• pay roll recorda; (4) recording pay roll infor-
aation in the accounting recorda kept by the superintendent'• office;
(5) preparation of State for1111 and supporting information requil'ed on a
month to month baaia; (6) preparation of rtM(uired quarterly report•
for the State ancl federal govermaenta; ancl (7) completion of yearly
report• for the State ancl fecleral government• ancl for individual
eaployeu.
Since each of the :function• listed above are better explained sep-
arately, their diacuaaion ia 4iv1d•• into heading• appropriate to each
function.
Accumulation of fay lloll hta
It ia the dut7 of each achool or office within the school 4iviaion
to report to the superintendent'• office at the encl of each pay per1ocl,
information consisting of the employee'• nema, the number of days worked
or taught clurlng the 11Dnth, the number of deya absent from work for which
• 77 -
the _,lofee la not t.o k paf.4, _. _, idewtton. a11W for the pay-
Ml\t of ,..stttute teaoher•• lb• f.nfoi.atton thul receive4 DuW then
k aaMlbled in the 4eai.re4 order on the teacher'• Pay loll or the
1111floy•'• ,.., toll l'800m abHt. l.efei:eace -.y th• be mde to the
..,i.,...•a tadtvl4ua1 ,., roll recom cam to ctatemtne DJ •••••11
tax iafozaUon (-.rf.tal •Uta u.d maber of dependent•)• tne of
_,1.,...t.1 encl the -•t of a••• pa, whl.ch le the transferred to
tU appnpriate pa7 mll sheet.
IDMBMr!P of the Bl M•I .deer .. ..-11q the MH••IJ' pay zoll f.nfomaUoo and after
ncoldtag IUch tnfezation on th• pay zoll sheet•. computatf.eue for the
net -•t of PCJ due e11eh _,ioyee 18 -'•• Ccim81cler&tin met be
gtv• to 4eduotiou for wf.tbhoUiaa taxea, r. I. c. A.. uau, gnvp in•
•rue• pl.'8d.181 1 reUnmeat fma4 contdbud.O'll1, ..S other cte4•tJ.o&:ul
na--.rtly _.. f1'0ll the -.loJee'• eamb.ga. The• aeceaur.y deduc•
Uoaa are couequeat.17 llll4e f'ZOID the u.rntap of tbe _,1~eet to
cletertdM the net pq cl• each _,107ee.
A.t the ...,led.a of the pa, •11 aheett fot: enployeee, aalaq
c1**1 are vrU:te, the nmbere of the Ci\hecka being recorded on the pay
all lheeta opposite the pmper 811'>1oyee• s name. ra1 roll check1 aboulcl
thee be sent to the CoUnty trea.aurer' s offtee for hie liaoature.
Before Che pq J:011 check• an dist.nbuted • 41't11eate eavloyee
•n.f.aa eU.pa tbould be pi:ep•nd that will sub1ta11tlate the aDPUDt of
the pay mJ.1 check. 'fheae eamlng 1Up1 should contain. such eaaential
WoJID'lil.tioa u the employee' a name, type of woxk done. month et pq
-78-
period, itemized d.e.WCtiona made from the groae pay; &lld. the net aount
of pay received. The original copy should be includ.ecl with the salary
check. the duplicate being retained in the superintendent's office to
be used when recording pay roll data in the financial records.
!!q>loxee'a Pay loll aecorda
At the end of each pay period., after the preparation of the pay
roll, the individ;ual employee's earning record sheet ahould be completed.
The individual employee's earning record card ahould provide for the chro-
nological accumulation of earnings and deductions for various purpoaea. The
completion of employee tax information for both quarterly and yearly reports
will be greatly facilitated if provisions are made on the earnings card
for recording earnings and deductions on a quarterly baaia.
The individual employee's earning record should also contain pro-
visions for indicating the type of work perf01'1118Cl. where esaployecl, the
rate of pay, and pertinent information needed to determine withholding
tax d.ed.uctiona.
Pay l.oll Accounting
At the end of each pay period, it is necessary to record in the
financial records maintained by the ~uperintendent'• office all aa.>unta
that have been distributed by that office for pa,.ent of employees. The
posting of disbursements for earnings to the varioua ledger accounts
will be greatly facilitated by uaing the duplicate copy of the employee'•
earning slips. These slips should be segregated according to the class-
ification of wage payments which will determine the proper ledger account
to which the disbursement will 'be posted.. The amounts paili for each.
-79-
c1asaif1cation may be potted in total to the proper ledger account,
the posting• being proved against the pay roll sheet• or check register.
Pre2aration of Monthly State lorml
It ia neceaaary for the diviaion auperinteudent'a office to pre-
pare two monthly reports for the State. The firat of these ia the
monthly report to in•icate retirement fund contributions by employees
to the Virginia Supplemental letir8Mnt Syata. !his report, prepared
in duplicate, ia d.ea:laned to give the name of the •ployee, hia aocial
security number, annual salary, amount received each pay period., the
amount deducted each pay period for the retireaeat fund, and other ea-
aential information. The report, aigned by the proper person, is uiled,
with a check to cover the total of retirement deductions, at the end of
the pay ped.ocl.
The second monthly report that must be prepared ia one for the
Department of Labor and Industry, State of Virginia, for reporting
number• of per1ou employed., woaen eaployed, faculty employed, and the
total pay roll for the period reported. Thia report i• mailed monthly
to the State, and after proceaaina by the lepartaent of Lab<>T and
Industry ia returned to the superintendent'• office to be uaed the
following month.
@Sate and fecleral Quarterly llepgrU
The cliviaion superintentlent'• office is required to prepare quar-
terly report• to both the State am Ped.eral goveft1Mnt1 an wages paicl
to the cliviaion employees. The State require• a report, State'•
quarterly Report of Wages Patel, that indicates names of employeea, their
-so-
social security account number, and covered wages paid to the employee•
during the quarter. The rederal report, form 941, i8 tUJed to report
earnings received by employees during the quarter covered., their name.a,
ana social aecurity account numbers, aa well aa the total amount of
withholding taxea withheld an4 r. 1. C. A. tax amount•. The preparation
of these quarterly wage reports is greatly facilitated by uaing the
individual employee's earning& record which should contain all of the
eaeential information aaeded for their completion.
State and federal ?early lepor\f
At the encl of each calendar year, it ia nec.eaauy for the auper:ln-
tenclent '• office to pi"epare for the State DepartMnt of Taxation an
information return, rorm 500-A, on which ii :r:eportecl aalariea and wages
paid to employees. In acldition to Pora 500-A, individual copies of
form soo-a, an information return for the individual employee that i•
used bybitl in preparation of Ma own state inc0118 tax return, must be
filed. The use of the individual employee'• earning recor4 will again
greatly facilitate the preparation of these forma.
The Internal Revenue Service requires that individual copies of
form W-2, individual employee'• eaming1 slips. be furnished each
employee before J'anuary 31 of each calendar year, with respect to ....
ployment during the preceding calendar year. These forms allow wages sub-
ject to income tax withholding paid during the preceding year and the
amount of tax withheld on such wages for income tax and. old age benefit
tax. The Di1trict Director'• copy of the J'orm W-2 b filed With the
final quarterly return of Form 941 refl\lired at the end of the calendar
·11-
,. .... Aocouat:IM fer Pax Bell T!g!
&ef•••• i• ... ao tile aeetioa ca hclu.eti.Gna fr• fa7 1811 1a
Clulpter •• Cleartag •• llnolYiag ,_. Acoeuata.
A.I n.-ce4 in tlult chapter ...... ,. vUmlut14 fr• _,1.,. .. •.
vaa• 8Muld 1ta recor ... 1a a olMriaa MCCMlllt Miat4dn• for tilt.a
put1aalar ,_,.... *• di•IMln-'8 •• •de fer tile tl'...S.tul of
t.llu• witldleld t:axaa to tlua ltatl'ict Directer of lat_...1 a.. ... , D• aocouat ellov.ld be r.-.. .. aecor4t.q17. 'A• .... , of coacrf.llu.tf.oa ....
"7 t1le Mllool 4i:ri.aioa for Federal Old·- laefiU ..... ld H r ... ried
1a tlae appropriate ap•diture uoouat, aot ta tile clearilla ••euat for
witblle14 ......
'Ill• purp•• of dai• portioa of tile chapter u to pron• ....
pi.fliaa priaoipl• to tile nlut:t.oa of that ever•pru•t pro•1• 1a
ftnaacial accouatia&·-•utiapiatag i,etweea auppliu •• -.uipllmt.
t'kue pidea •--1•t of critsia fer elauif)'i.aa • it.a u a auppl7,
eriteria for claaifJial • ittm u .. ld.pMat, •• a cleliaeatioa of
built·ia equipmaat.
Criteria for l!fplz: lt-
A auppl7 it• 1• •1 article n ut:erial wlaiclt. ... u •1 oae •r
•r• of ..... followlag coaauoaa: (1) lt 1• ........ 1n .....
(2) lt lo•• U:• oriaiaal •hap• or appearDO• witlt ••·
(3) It 18 ap•da.ltle, CU.t la, if tla• artiole la .._,., or ....
of it• parta are loat or won out, it ia uuall7 •r• f ... iltle
to r.,lae• it with • •tirel7 ..., uait ratller tlaa r.,air it.
(4) It 1• • 1aap .. s.ve it•, M'riag aUr&eterietica of •ipMat,
wiaoa• -11 uatt. ... , Mku it illattvi.aUl• to up:Ltalf.H tile
it•·
(5) It J.eau its 14-tit)' tltroup iMorporacioa taco dtff er•t
or more C0111Pl• unit or auktaace.
Crltsia for b!ilet Itw
.An ..-t.p••t it• 18 a ..able or ff.•d Ullit of hnitun • Iva•
ulliap, an Saetr.•••t, a auhlae, • apparatua, or a ••t of artS.elu
-83-
which ... ta all of the followlng conditiou:
(1) tt retd.na ita orqiu.1 ft&pe •• appeareaee with •••·
(2) lt 1• aoa•apmcl&ble, that ia, :l.f the article u ....... or
acme of 1&11 parta are lo•t or wra eut, it la un.al17 ..-.
f ... it>le to repair it ratll.er thaa replace lt with a •t:l.rely
·-unit ..
(3) lt repr .. •ta a lnvea-.t of _., 1*1ch .._ it f ... ible
•cl aflri•abl• to caplU.U.ze Che it•.
(4) It do• aot lo•• ia idmtit7 throuah iaoorporauoa lato a
differ•t or aore CCllllPl• •it or auntace.
J!!ilt•ia l!l!iR!!flS Built•la ... ,,._c COD.aiaU of two tn•J (1) ... 1...-& Md.lt
iato IN:llcliaa• •• (2) ..-1,._t bot.le iato aroua•. IJlp•cU.tu• for
for th. .. • two en• are r•orcled _._. 41iffer•t accouau.
lfl'd.pmmt vhicll ia 1N1U: iato IN:llcU.aa• coaai•ta of -.ut.,._t it-Cllat are i•te&l'•l paru of INildlap. !lult ia, tile .. uipmat 1a pena-
--tl7 futaefl to the Ml114lina, haet1ou a.a a part of '11• t..ailtina,
ha.a a uaehl lif• apprmdaatel7 ...-1 tit t'Ut of tile 1"d.1'1q, ••
ca•• appreciable ..... to cu 1*11cli.aa if r..,,,.... lllpaclinr• fer
iaitial or acldtt1 ... 1 •ipllet wilt f.ato k114liap ahou141 be recordM
uaw Capital 0.tlay, 19 ••lu, aec0tat 403, a.aif••t for luildiap,
or acaeu.at 601b, Alterau .. of Olfl 1u11a.qa. bp-.41.tur• for repair•
•d repJac••• of ncll ... ..,._, ._l, k reeerded •w llatatw•
of Sehool l'l•t, 17e% •ert.u, accouat 215, &epair •• l.eplac--t ef
hnlhl'• -· ... s.,-c.
-84·
a.1pa1mc •1• 1• 11u11t into areua• ccuut• of equt.,._t it-
that are pee m•tlJ attaolled to CM arouu •• fuaeUoa • a par• •f
tile grouaa. ..,_....._.. for initial en: adtitioaal -auipmat llluilt
iato the gouaclll alloul4 k r....,d .. uader Capt.cal O.tla7, 19 ••1••
ucount 6001-, blprov--t to Ii.tea. lap•41tuea far repair• ad I'••
plac--t of euoh 941Uipllmt alloultl '&Ml r--•• uad• Haiat--ce •f
lckool Jllat, 17e2 aeriea, wouat 215, a.pair of luiltliap _. Upkeep
o£ Grouna. lxaplea of euch ~t are: flqpolea, ptea, goal
poata, an•_._ aroua• atoraa• taka whicil are aot part of a aenice
tyetaa.
l'Ucbasiy of l!ftli• •• ltala!••ac• lMN Aa ......atiq qac. for pm'dluiq of nppU.u and •iat--••
it_. ab.ould •t.a'bU.ah procedUI'• •• caat tu follewiag coadU:lou ..,
he Mt:
(1) 0817 pnperl7 •tlaorlaecl euppli•, u&tll'ial•. anti maiateaace
it- will " ........
(2) lllm tlaeae it.a ue recei•e4, tll•J aould k 1-p•t .. ad
GG111pare4 with tM purcllaaa order u to ..-tltJ ad deac:riptiea.
(3) oaJ.7 properl7 athel'i.aetl it- *i•h have 'bee reffived allwld
k ,,..._... •cl paid for.
(4) 1'lle eunu .... •t•ial•, ad Millt__.• 1t: .. ._1• k
properl1 eoatrolle4, ao that 1 ..... fr. lllaplae••t or ..._
aa• will k eUainated, er at 1 ... t re._e4 to a aiaimm.
fte else of tile adlool df.vi.aioa will •t--... the CC111plaity ••
elaborateaeaa •f tile purclautq function. ror tile aost effi•i•t
• 8.5 •
open.tton, thl• fuaetiGO ...wt M octnU.aed.
The p\ll'Chuing of tuppU.• and maintetUl'OCe 1 t'88, wi.11 1 mder
ordf.aaX)' condf.t1ona, cons11t •f the following actlvittea: (1) puiebae-
f.ag, (2) neei.v1Dg &Pd s.a..-ttna. (3) dtatdbotina ad •torlna, and
(4) ac.-ttag. The ..,..zaticm of tbeee tot1v1U•• should be oanied
nt, U..f&r u po..tb1e1 ta oder to mdntain • nlt&J>le ~ of
lacemal oonti-ol. N1 la acoompU.ahll4 by utag oert&tn toma and
nporu to check againat the purcU.. omera ....i the f.irvelcq.
!m••rt. o.& Fler! og !RB• '9 taletfBg "&MtM of 191.ig Ind
*'!tp!M•ISf!I! lt 11 Che author' a ~tlcm. that the following pmce4ure1 be
followed, wherever practi•l, when~ 1uppltea, materials, or
.U.teuace 1tau.
lurohuing: Whenft'er 1GJ echo01 1 •r offtee, within the division
4eair .. to pm:cbaae ..,11aa, •terf.al11 or -1.ateaance tt.caa, the
pe'l'llft in charge of lllklng .-h purchase.a should prepan • l'W:'Chaae
....-11.ttoa tn •urUcate, keeflna ne cow a hi• recont, ad fowas:diag
tile ort.gtaal to the ti'flai• npedntendent' 1 office for pzoce1af.ng.
the Jt&rcuae JAiMIU$,P.doa ehould coatatn predatens for tnliuttna the eohool en: <Jff:l.ce od.pnating the recpd.aitlon, the elate of the
...,..S.Uon, a apace for the stpature ef the penon aubmttttng the
..-nu.on, ad the elate wmt.ell. Jn ad41Uon, pmnalon1 lhould 1>e
_..for l.IMU.oat1ng the ..-utr of the P•"f.cul.ar itaa Wilted ml a
utailed 4e•d.ptt.on of th• 1t• or ltc1111. ho'Ylain• ahould alto be
.-. &n: tndtoatJ.aa 4U)' other particular tnfomatton that might be
deaired by each achool diviaion.
Upon receipt of the Purchase &equiaition by the auperintenclent•1
office,the peraon in charge of purchasing iteaa for the diviaion abould
obtain the neceaeary coat and quantity data froa prospective aellera,
either from catalogues, or by telephone, or by uiling out formal
quotation llequeet fol'118 if the quantity being ordered warrant• it. If
price quotation• are satisfactory. a formal Purchase Order should th.en
be preparecl. Since there would po1sibly be uny different foru of
the Purchaae Order thet ia 4e1ired to 'be uaecl by the various divi1ion1,
no particular racomaenclation b ucle in thi1 chapter, but it 1hould
contain, 8llOlll other thing1, the quantity, cleacription, pd.cea if known,
aethocl of .. livery, u well as the cleaire date of delivery. 'l'be pm:chaae
orders ahoulcl be pren.umberecl. It 1hou14 alao contain proviaiou for
indicating the Purchase ltequistion number, the acWreaa of the teller,
the date of preparation of the order, the addreaa to which the order
i1 to be shipped (the 1upplf.es or uteriala in -.>at iutancea would
be shipped to the office or 1cbool originating the purchaae requi1itioa),
and the aehool 4iviaioa that la to be bille4 for the orcler.
The number of copiea of the rurchaae Order will vary froa diviaion
to division, 4epencl1ng upon the routine procedure followecl. Usually a
atnbaua of three eopi•• of the Purchale Order aboul4 be uaecl to e1tal>·
liah a certain ms>ua.t of internal control by the auperintenct.Dt's office.
If conclitiona warrant, -.>re copiea uy be added. The three copiea that
are pi-eparri aay be used aa follow1:
·87-
(1) The original copy is sent to the vendor of the goocla.
(2) The duplicate copy is retained by the superintendent's office.
(3) The tripU.cate copy is sent to the school or office that
requested the purchase, to inform them that the goo4a a~e on
orift, and to be used lity them fer verification purpo•••· aeeeivlag ad tupecting: Soma time after the purchue ordu U.
been placed with a vendor, the goocla will he received by the office or
school that prepared the Purchase lequisition. !his 1a the first
physical ccmtact with the materials, an4 step• -..et be taken to detet'•
mine that all goo4a that have 1teen ordere4 are r.-eoeive4 ad that •7
ahortagu 1>1 outside agencies an dlacovere.t 1-41.anly. The office
or: school that r-.tves the auppl:f.• or utertala about• t.aediat:ely
check the 1hf.,_.t -iut their COf1 of the hrchue Order. fttlf:l•
cations should lite 1ndtcate4 on that copy, the copy then being ant to the
avperinten4at '• office. The office ~tvtna tha abt,.ant aboulcl aln
~ thail' copy of the Purchue l.equ:laf.tf.on to iadicate that tl&e cmler
hu been received, and tbea file tt ta an orier rece1ved. file.
91atri'buthg ad Storing: Thi! office or Hhool recet•in.a tlle
•terial•• after verifying quantities, abeu14 auertaia that the lbmtl
rHe:ived are diatrib•tecl to per8008 authorin4 to recd.•• th.ea. ti..
persona receiving such APf llea or utuf.ala ahoul4 then be heU rupa•
af.ble for ue of the•• items.
Aocountiq: When the superlnt_._t •s office receives tbe Purchase
aeq•ttioa fr011 .- other office or: acllool, or when preparing •• for
material• or aupplf.es to be uaec.l within the offf.ce, a hrchue GrQI" la
-as-
prepared. Proper d.iapoal.U.on b ucle of the three copies. The copy
that is being held in the •uperintendant'• office should be uaecl to
record the amount of encumbrance in the proper leclger account. lefore
the Purchaae Order is filed in nwaerical order in an unfilled order file,
inclicationa ahould be made on the face of the order that the neceaaary
information haa already been recorded aa an encumbrance in the appropri-
ate ledger account.
lncwabrancea should be recorded. in detail in the proper aubaicliary
ledger account and ahould be checked pertoclically against the unfilled
order file. The amount of encumbrance• of each appropriation ta then
available in the avhaicliary le4ger accoun.ta. Leclgei: account balance•
are redu.cecl lty the amount of tha encumbrance.
Upon receipt of the material• and the invoice for the material•
that have been orured., the Pu.rchaae Order ah.oulcl be pulled froa the
unfilled order file, and. it, along with the triplicate received froa
the school or office receiving the uteriala, ahoulcl be checked againat
the invoice for verification of 41u&1 .. tit7, amounts, if known, and for
extenaiona on invoicea.
After vellfication of the invoice. the bill ta put in line for
pa}'Mnt either by the original invoice or by the uae of a voucher fora
if thia ia deaire4. When the iuvoicea are placed in line for payment.
encumbrance• which have previously been aet up for them are li,uidated.
At the ... ti•, actual invoice amounts are entered in the appropriate
leclger accounta, and the appropriation balance• are changed to reflect
any difference• ltetween encumbranu and the iuvoice. A warrant may then
-89-
be issued on the proper fund in payment of the bill. The paid invoice
and the original Purchase Order should be fastened together and. filed
in a filled order file in Purchase Order nWlerical order, or according
to the claaeification of the purchaae if deaired. Thia file should be
maintained for an appropriate length of tiae.
Purchaaing o, lg,uipaaent
The purchasing of equipaent will involve expenditure• for the pro-
curement of initial or ad4itional items of equipaent that are an integral
part of a building, expenditure• for the purchase of equipml1lt that ia
not an integral part of a builcling, and expenditure• for the repair ancl
piece-for-piece replueeent of equi.,..nt. The -jor diatinction between
theae it ... ia the accounts in which they are to be recorded.
The purchaaing policy to be followed, with respect to equipment,
should be fundameatally the same as that indicated for the purchaaina
of supplies, materials, arul maintenance it.... The un of Purchaae
aequiaitione and Pw:'ehaae Orders i• rec01DeAded. Bneumbrancea ahoulcl be
recorded within the individual le4ger accounts, and any necessary adjuat·
.. nta to the balance 1n the accounts after recording amounts ahown on
the invoices should be made. Authoriaation and approval of Purchase
Order• for the purchase of equipment should alao be required in order
that internal con~rol may be maintained.
-90-
BIBLIOGUPIY
Qille•pie, Cecil, Accounting Syst ... : Procedure• ancl Method•. Prentice-Hall, Inc., April, 1957.
Lasser, J. ~., Handbook of Accounting Method~. D. Van Nostrand C<>111pay • Inc • , 1943.
Horey, Lloycl ancl Diehl, Orval W. Mamicipal Accounting Pr:tnciplee and Procecl'!!!. John Wiley ancl Sona• Inc. , 1942.
Prentice-Hall, Federal Tax Cour•e 1958. Inglewood Cliffe, New Jer•ey, 1957.
l.eaaon, Paul L. ad White, Alpheua L. fillallcial Aceountiy for Local and State School Syateta!• u. s. Department of Health, Welfare, ancl Education, Office of lducation, lantlbook II, Bulletin 19.57, Wumber 4. Washington, I. C., 1957.
Saith, Aubrey C. and Ashburne, Jia a. Finaueial and Admini1trative ¥countty. lkCraw 11111 look Compay, Inc., 1943.
State loarcl of lducatlon, SuP!rinteacl!ft of Public laetructioa Annual Report, 1955-!956, Vol.Ullll'l mtx, October:, 1956, Number 3. C~nwealth of Virginia, lichlloa4, Virginia, 19.56.
Tenner, Irving, Jfualclffl awl Govenmental Accouatiy. Prentice-Ball Inc., 1955.
Virglrtia. Acta of the General Assembly of the Commonwealth of Virginia lxtra Seaeion 1956.
Virginia. Code of Virginia, Title 22·-lducation, 1954.
The vita has been removed from the scanned document
-92-
J<'orm S-2 6-1-56 500 -93-A N NU AL SCHOOL REPORT
FINANCIAL SECTION FOR
County or City
For School Year Ended June 30, 19 ________ _
RECEIPTS From State Funds* From Other Funds (Continued)
R 1. General Appropriation: R 30. Trust Funds (a) Basic Approp. $ R 31. Transportation of Pupils ( b) Ward Children R 32. Special Fees from Pupils
R 2. Pupil Transportation R 33. Cafeterias R 3. Minimum Education Program R 34. Sale of Textbooks R 4. Salary Equalization Fund R 35. Sale of Other Supplies R 5. Local Supervision R 36. Sale of Real Estate R 6. Special and Adult Education: R 37. Sale of Equipment
(a) Salaries $ (a) School buses $ (b) Supplies (b) Other equipment
R 7. Supervising Principals (12 months) R 38. Rents and Rebates R 8. Discretionary Fund R 39. Refund-Gasoline Tax R 9. Vocational: (a) School Bus Operation $
(a) Salaries s (b) Other Motor Vehicles (b) Travel R 40. Fire Insurance Adjustment (c) Bldg. & Equip. R 41. Donations for School Libraries
R 10. Teachers Sick Leave R 42. Other Funds (Itemize on reverse R 11. Free Textbooks side of this eage)
- -R 12. Other State Funds (specify) R 43. Other School Divisi:ons R 13. Total From State R 44. Total From Other Funds
From Federal Funds From Loans, Bonds, and Investments R 14. Forest Reserve Fund R 45. Loans from Literary Fund R 15. School Lunch and Special Milk Funds R 46. Local Bond Issues R 16. Public Law 815 R 47. Interest on Investments R 17. Public Law 874 R 48. Interest on Bank Deposits R 18. Total From Federal R 49. Borrowed from Banks and Other
From City-County Funds Sources (Temporary Loans)
R 19. City-County Levy R 50. Income from Sale of Investments R 51. Total From Loans, Bonds, etc. R 20. Appropriation**
R 21. Delinquent Taxes Collected Recapitulation R 22. Total From City-County From State Funds (R13)
From District Funds From Federal Funds (R18)
R 23. District Levies ·From City-County Funds (R22) (a) Capital Outlay s From District Funds (R25) (b) Indebtedness From Other Funds (R44) (c) Town School Dist. From Loans, Bonds, etc. (R51)
R 24. Delinquent Taxes uouectcd Total Receipts
R 25. Total From Di1tricts Balances at Beginning of Year. From Other Funds City-County School -Operating Fund
R 26. Special Gifts from Foundations and County School Debt Fund Boards District Debt Fund
R 27. Appropriation from Supervisors for District Operating Funds Yi; Basic Salary of Superintendent Building, and Other Funds R 28. Tuition from Private Source
R 29. Tuition from another County or Total Balances City*** I Total Receipts and Balances
• Bee renne aide of thil 1heet. •• Include in thia item direct appropriatioDI and other allowanceo by the Board of Bupervilon or City Council 1uch as A. B. C. !unda, Dog tax, and Capitat1ou taxea • ... Do not include "Tuition Paid by Town Bohaol Diltrictl" in thia report.
Sheet No. 1
I
----
CLASSIFICATION OF STATE FUNDS
R 1. General Appropriation (a) Basic Appropriation based on assigned teaching
positions (b) Ward Children (Foster Home)
R 2. Pupil Transportation R 3. Minimum Education Program R 4. Salary Equalization Fund
R 5. Local Supervision Salaries of directors of instruction, local school
supervisors (white and negro) and visiting teachers
R 6. Special and Adult Education Separate salaries and supplies as indicated
R 7. Supervising Principals ( 12 months principals)
R 8. Discretionary Fund (self-explanatory)
R 9. Vocational Agriculture Business Education Distributive Education Farm Machinery Repair Home Economics School Community Canneries Trade and Industry
(Distribute R 9 between items a, b, c) R 10. Teachers Sick Leave (self-explanatory)
R 11. Free Textbooks (self-explanatory)
R 12. Other State Funds (specify)
FROM OTHER FUNDS Item R 42
Form ·s.2 6-1-56 500 -94- Sheet No. 2
D IS BURS B NB 11 TS _______________________ County or City School Year·------------
Administration Evening, Part-time, Summer School School Board:
(Salaries Only)1 lOO Compensation of Members 101 Compensation of Cferk(s) of Board 134 EveiUng-Academic 102 Compensation of Superintendent: E,vening-V ocational
(a.) Local (Basic) Part-time-Academic (b.) Supplement from School Board Part-time-Vocational
135 Compensation of Assistant Supt.(s) Special and Adult 1S5a Comcfm:nsation of Other Summer School
A ministrative Employees 305 Other Expenses of Instruction 135b Compensation of Secretaries and
17b2 Total Evening, Part-time, etc. Clerical Personnel 209 Express, Freight and Drayage Total Instruction 215 Office Equipment 218 Postage, Telephone and Telegraph Other Instructional Costs 220 Traveling Exp. of Superintenaents 109 Compensation of Clerk to Principal 299 Other Expenses 220 Traveling Expense of Supervisors, 319 Office Supplies Vocational Personnel, etc. 326 Census, Surveys arlcl Reports 221 Tuition Paid Other Divisions• 11a Total Administration 305 General Supplies, Maps, Globes.
and Charts lmtruction 313 Laboratory Supplies
Regular Day School: 314 Ll.Draries, Boob, Supplies and Periodicals 133 Comrinsation of Principall 315 Manual Training Supplies an Head Teachers:
(1) Elementary Schools Only 320 Textb09'1cs Furnished Free White Male 322 Vocational Training Supplies White Female 399 Other Instructional Costs ~o-Ma!e 17b8 Total Other Instructional Costa Negro-Female
(2) seconder)' SchOC>ll Only Co-ordinate Activities White-Male llla Compensation of Doctors White-Female b Comnensation ·Of Dentists Negro-Male
127 Compensation of Nurses Nem-o-Female 129 ComDut.orv Attendance (3) U>mbined Elementary and 198 Cllllil Labor Administration Secondary Schools 199 Other Co-ordinate Activities White-Male
White -Female 316 MP.dtcal Sumilles ~M~. Necrro-Female
17c Total Co-ordinate Activities
134 Compensation of Teaclieli: AuDliary Agencie1 (1) Elementary Teachen
Transportation of Pupils: White-Male White-Female 136 Compensation of Bus Drivers Nearo-Male 142 Compensation of Garage Em1>loyees Negro-Female 219a Transportation by Contract
(2) Secondar)' Teachers 2190 Trans1>0rtation by Public Utilities White-Male 300 RenAir1, Tires, Tubes ana: Parts White Female 312 Gasoline, Grease and Oil Negro-Male 210 Fire Insurance (Buses) Negro-Female 211 Liability Insurance (Buses)
(3) Vocational Teacner1 (Secondary) 299 Other Transportation Costs •• White-Male White Female 17dl Total T tfon Negro-Male 17cll Neuo-Female 400 Replacement of Buses C-') Substitute Teachers
Other Auxiliary Agencie11 Elementary •I 298 Community Activities and Com· 135 ComJi:mation of Supervilon k mencement Cost lilting Teacbus: 299 Other Auxiliarv Agencies White7Male 310 Cafeterias • School Lunch White-Female
Neuo-Male Neoo-Fema.1e 17d8 Total Otlm AuxDfarv A1encfea
i7bl Total lmtructloa Day School Total Awdllary Apnci•
•Do not inolu4• •tuition Pai4 town Dietriote• in 'bi• report. ••It••i•• on r•Y•r•• ei4e.
.J
Form S-2 6-1-56 500 -95-
D I ii B lJ ll SE li2 ENT S Sheet No. 3
~---------------------'----------~C.ounty or City School Year ____ ~---------------------------
Operation of School Plant 119 Compensation of Janitors 123 Compensation of Other Employees 207 Light and Power 218 Telephone Service 223 Water Service 306 Janitors' Supplies 311 Fuel 399 Other Expem:es - Operation of Plant 900 Cost of Operation and Maintenance
of Other Motor Vehicles 17el Total Operation of Plant
Maintenance of School Plant 215 Repair of Buildings and Upkeep of
Grounds 215 Repair and Replacement of Fumi-
ture and Equipment 399 Other Expenses - Maint. of Plant 17e2 Total Maintenance of School Plant
Fixed Charges 210 Fire Insurance 211 Liability Insurance 213 Workmen's Compensation Insurance 214 Rent 299 Other Fixed Charges 17f Total Fixed Charges
Capital Outlay 205 Architect's Fees 400a New School Buses 400b Other Motor Vehicles 403 Equipment for Buildings 410 Equipment for School Buses 600a Purchase of Land 600b lmproveme!lt to Sites 60la New Buildings 601b Alterations of Old Buildings
•699 Other Capital Outlays 19 Total Capital Outlays
Debt Service 800a Payment of Bonds 800b Payment to Sinking Fund 801 Payment of Literary Fund Loans 802 Redemption of Temporary Loans 800 Interest on Bonds 804 Interest on Literary Fund Loans 805 Interest on Temporary Loans
Other Debt Seryice•• 20 Total Debt Service
•Include cost ot Surveys for New ComtnactioD. •• ftemize on reverse aide of this pace.
; Recapitulation
Administration (17a) Instruction (17bl + 17b2) Other Instructional Cost . (17bS) Co-ordinate Activities (17c) Auxiliary Agencies (17dl+17d2+17d3) Operation of School Plant (17el) Maintenance of School Plant · (17e2) Fixed Charges (17£)
Total Operation Capital Outlay (19) Debt Service (20)
Total Disbmsements
Balances at Close of Year City-County School Operating Fund City-County School Debt Fund District Debt Funds I
District Operating Funds Building, and Other Funds
Total Balances
Total Disbursements and Balances
Indebtedness at Close of Year Literary Fund Other Bonds Banks, etc. Others
Total Indebtedness
Rates of Levy for Schools
(Please furnish below such rates as were in effect durin~ the year for which this report is made.
1. Rate of County School Levy
2. Cash Appropriation by County-City Converted to School Levy Rate of
S. Tax Yield from District Levies Con-verted to County Levy Rate of
Total School Levies or Equivalent
Form S-2 6-1-57 600
-96-
(County or City)
STATEMENT SHOWING LOCAL FUNDS USED FOR INSTRUCTION FOR THE SESSION 1956-57
Sheet No. 3a
(1) Instruction (17bl and 17b2) ---·--··········-----------····················--·-·················-------·~------······························-······· $ _____ _
Add:
(2) Tuition Paid Other Divisions, Cline 221, page 2) ·······-·············································································· $, _____ _ (3) Money due teachers as of June 30, 1957, for the school year 1956-1957 which was not included in
items 17bl and 17b2 of the 1956-57 school report, and which will be paid after July 1, 1957 ............ $ ___ _ ( 4) Total $-----
Subtract: (5) All monies due teachers as of June 30, 1956, for the school year 1955-56 and paid after July l, 1956,
which is included in Items l 7bl and l 7b2 of the 1956-57 school report-····-·············-----------------------------$ (6) Summer Schools (Listed under 17b2). .......................................................... ----------------------·------------------------ $ _____ _
(7) Net Cost of Instruction $, _____ _
(8) State Salary Funds:
a. Basic Appropriation for Teachers Salaries (Average Daily Attendance) --------------------·--------- $, _____ _
b. Salary Equalization Fund -------------------····························-·············································--·········· $------c. Special Supervision ------··········-----------------------·-············-······························································ $ _____ _ d. Special and Adult Education (salaries only). ............................................................................. $ _____ _ e. Supervising Principals ................................................................................................................ $ ___ _ f. Vocational Education (salaries only) ........................................................................................ $ _____ _ .. g. Teachers Sick Leave .................................................................................................................. $ _____ _ h. Other State Salary Funds (specify) ....................................................................................... $ _____ _
(8) Total State Funds for Salaries $ _____ _
(9) Local Funds used for Instruction (Item 7 minus item 8) ..................................................... $ (10) Per cent of local support for instruction (Item 9) --:- Item 7) -----------·-----------·-·············------------______ %
Note: Please copy figures as they may appear on pages 1, 2, and 3 of this report. If you wish to submit any supplementary adjustments, please list such exceptions on reverse side of this sheet.
Form S-2 6-1-57 600
School Year
A. RECEIPTS:
I. Balance beginning year
2. From State:
a. Agriculture
-97-
VETERANS TRAINING FUND
3. From Veterans Administration (direct)
4. From Local Funds
5. Tuition paid by Veterans
Sheet No. 3b
County or City
$ _____ _
6. Total Receipts, including balance at beginning of the year $ _____ _
B. DISBURSEMENTS:
la. Salaries-Instructors $. _____ _
b. Salaries-Clerical $ _____ _
2. Travel Expense
3. Supplies
4. Other
5. Total Disbursements $. _____ _
6. Balance close of year $. _____ _
7. Total Disbursements and Balance $-========= *Item A-6 should equal Item B-7.
FORl\I S·2 6·i·SS 750
School v-A. Receipts :
-92/-
SCHOOL CONstRUCTION FUNI>
1. Balance beginning year ........•...•..................•...........•...••....••.••.•
2. From State
$
a. School construction fund (H.B.96) ..................................... ,..$ ______ _
b. Other State funds ••••..................•.••.••.•.•...•.......•......•...•...•.•.••.
Total State funds
3. From Local Funds
a. Tax levy .......................••••..•...•.•....•...•...•......•...••.......•.•••.•.. " .• ..,.$--------b. Cash appropriation ............................................................... .
c. Bond issue ...............•....................•....•.••..........................••.....
d. Literary Fund loan .......................•..•............................•••..••••
e. Temporary loan •...•..........•.............•.•...•..••........•..............•.•.•
f. Other local sources .......•.......................................................•.......... ----
Total local funds ............................................................. .
4. From Federal Funds .....................•................................•...................
Total Receipts and Balance .: .................... :··················· $
B. Disbursements:
1. Purchase of land ..................................... ,. ........ " ......................... --------
2. A.·chitect's fees ......................................................................... .
3. Actual constn.H·tion (new) .....................................................•..
4. Equipment .................................................................................•
S. Repair, renovation and improvement to existing buildings ••
6. Payment of indebtedness incurred for school building con-
st ruction ·-· ------. -·---..... --- .. --- ......................................................... -·· ···"'.············
Total Disbursements ............................................ : .........••..
7. Balance close of year ............................................................... .
Total Disbursements and Balance ............................... . $
Sheet No. 3e
Form S-2 6-1-57 600 -99- Sheet No. 4
STATISTICAL SECTION for
(~orClty)
For School Year Ended June SO, 19-
Taltle 1--8cbool Trustee Electoral Board
1 2 3 Term
Name Expires Address
Table 2--School Board Members
1 2 3 Term
Name Expires Address Chairman Vice Chairman
' (Add-.) Amount of Bond
Day(1) of the month on which reiular meetiq(1) af School Board i1 (are) held: --------------
Special Town School District Cbainnan
. . T.W. 1--AdminUtrative and Professional Administrative• Assistants
1 2 3
Name Title of Position
. -
~:;: I Principals' ~·s Principals' ·total Office ce Offiqe
a. Number of Full-time Clerks and Secretaries.• White Negro r b. Number of Part-time Clerk,. and Secretaries.• White Negro
11.......,.. A..iltaat Superial•cl...a wl. Dtrecton of Supervloon but - Supervil:>n of (nltructloll. I ~ all clerb wl. ~ -ployed by Scbool Boenl, cluolled by noe oi clerb 1111d M>C111tarlea rather than b,y r11ee of the school they •• rve.
I 8 r-l I
llO
0 ~
1:
0 0 \0
...... I/'\ ' .... '° N VJ El '"' 0 ~
...... a Table 4--Di !tribution of Principals and Hea~ Teachers A
ccording to Size and Type of School >-8 .c u er. ,.... ?1 u .. 0 >.
I! I •
1 12
a I• 1 s 6 I 1 Is I 9
lo I 11 I 12 I 13 I 14 I 15
16 11 I 18 I 19 I 20
21 22
23 24
26 N
UM
BE
R O
F PRIN
CIPA
LS'
NU
MB
ER
OF H
EAD
TE
AC
HE
RS'
20 or 5 or
4 H
10-14
15-19 m
ore Total
2 3
4 m
ore Total H
ead . P
l: OJ' .S
cBO
OL
Teacher Teacher
Teacher Teacher
Teacher Pnncipals
Teacher Teacher
Teacher Teacher
Teachers School
School School
School School
School School
School School
w
N
N
w
N
w
N
W&
N w
N
w
N
w
N
w
N
w
·-
-.&. Elem
entary• .. Secondary• c. C
ombined Elem
.and Sec.•
w~w
w~ d. Total C
a+b+c) 1Report as Principals heads of schools teaching las than half tim
e. •R
eport as Head Teachers heads of 2-teacher or laraer athools teaching half tim
e or more.
•Include principals and head teachers in charge of elementary schools onb'.
•Include principals and -head teachers in charge of leCODdu7 schools ~.
•Include only those principals and head teachers in charge of both elementary and secondary schools
(combined elem
entary and secondary schools).
Figures reported in items for ·"com
bined elem. and sec." do not represent the sum
of the figures reported in the tw
o preceding items.
Table 5-D
istribution of Custodial and other Em
ployees• Paid from Public School Funds
N
W&
N
1 I
2 I a l • I 5 I
6 I 1 L_LL~ I lo I n
· 1 12 I la I 14 I 1sl-i6-l 11 I 1s I 19 I 20 I 21
NU
MB
ER
OF EM
PLOY
EF.S
TIM
E
School D
ental A
ttendance School B
uses' Recn-..ation-
EM
PLO
YE
D
Janitors• R
epair Physicians
Dentist.a
Hygienists
Nunes
Workers 1
; al W
orkers
L Full Tim
e b. Part Tim
e•
Men'
w ~w
N
w
N
w
N
w
N
w
N
•Employed by board of education: exclude all adm
iaistratift aad instructional penonneL •Include such personnel em
ployed leu than fall-time.
•Include firemen, w
atchmen, laborers, charw
omen u
d cleaniaa forces, etc •
•Include only those carried on payroll of board of edacation. •Exclude visitins teachers.
Drivers
Mechanics
w ~WIN w~w
,.-
•Include bus drivers and others maintainins and operatins public
tralpportatioa facilities carried on payroll.
(Include thoM on
payroll by contract.)
N
•
'° ~ I
Table &a W
hite-Distribution of A
ttendance Data in R
egular Day Schools by T
ype of School with L
ength of Term
..... C
l)
cu I ..
~ ·~
~
~ I 0 0 \0
..... 11'1 . .... ..a N
J, a ... ~
1 t' u .. 0 t' c: :I
,8
1 2
3 I
4 I I
Average 1
Type of School D
ays E1
Taught ~~
a. P,rimary (G
rade 4 & below
) b. Elem
entary (Grades 5, 6 &
7) c. Secondary (G
rades 8-12) d. Total (a+
h+c)*
Table 6a W
hite-Continued
l 15
I 16
I 17
18 W
ithdrawls
Type of School
AU W's
M
F T
M
a. Primary (G
rade 4 & below
) b. Elem
entary (Grades 5, 6 &
7) c. Secondary (G
rades·S-12) d. Total (a+b+c>*
Table 6a W
hite-Continued
1 24
I 25
I 26
Type of School
Aggregate D
ays Attendance
M
F
I
T a. Prim
ary (Grade 4 &
below)
b. Elementary (G
rades 5, 6 & 7)
c. Secondary (Grades 8-12)
d. Total (a+b+
c)* •Total days caught by all full-tim
e teachen divided by the number of full-tim
e tacbers . •Total ~ days attended divided by average days taught .
•Total ~ days m
embership divided by average days taught.
t Aggrepce days attendaaa divided by aggrepte days m
embership.
5 I
6 I 1 I s I
9 I
10 i
11 12
13 14
Original Entries
Re-entries
ES A
ll E's
All R
's T
M
F T
M
F T
M
F T
I 19
I 20
21 I
22 I
23 Enrollm
ent M
embership
E1+
Es.tR
• All E
's-t-All R
's-All W
's
I
F
I
T M
F
T
27 28
29 30
31 32
Average'
Average•
Per Cent of
Aggregate D
ays Mem
bership D
aily D
aily A
ttendance M
embership
Attendancet
M
F T
•Data in a>lum
ns 2, 30, 31, aod 32 are no' to be added. Each line in these colum
ns is to be calculated separately
according to the
directions given
just above.
See footnote
1 on
sheets 15. 16. aod 17.
" ~ I
Table 6b N
egro-Distribution of A
ttendance Data in R
egular Day Schools by Type of School w
ith Length of T
erm .
... u u , ..
.c I!
CFJ >-
~
~ I 0 0 \0
.......
"' . ... '° ' rh E
J;
1 8 .. 0 t-= :I 8·
I
1 2
3 I
4 I
Average 1
Type of School -
Days
E1 Taught
M
F a. Prim
ary (Grade 4 &
below)
b. Elementary (G
rades 5, 6 & 7)
c. Secondary (Grades 8-12)
d. Total (a+b~)•
Table 6b N
egro-Continued
1 15
I 16
I 17
18 W
ithdraw le
Type of School A
ll W's
M
F T
M
a. Primary (G
rade 4 & below
) b. Elem
entary (Grades 5, 6 &
7) c. Secondary (G
rades 8-12) d. Total (
a+b~)•
Table 6b Negro-C
ontinued
1 24
I 25
I 26
Type of School
Aggregate D
ays Attendance
M
F T
a. Primary (G
rade 4 & below
) b. Elem
entary (Grades 5, 6 &
7) c. Seconds ry (G
rades 8-12) d. Total (
a+b~)•
. •Total days taught by all full-tim
e teachers divided by the number of full-tim
e achcrs .
•Total aggregate days attended divided by average days taught.
•Total aggregate days mem
bership divided by average days taught.
t Aggregate days attendance divided by aggregate days m
embership.
5 I
6 I 7 I
8 I
9 I
10 i
11 12 I
13 I 14
Original Entries
Re-entries
E'
All E
's All R
's T
M *
M ~
T M
F
T
I
I 19
I 20
21 I
22 I
23 Enrollm
ent M
embership
E1+
Es.tR
1 All E
'rrAll R
's-All W
's F
T M
F
T
27 28
29 30
31 32
Average
2 A
verage a A
ggregate Days M
embership
Daily
Daily
Per Cent of
Attendance
Mem
bership A
ttendancet -
M
F T
I I
•Data in colum
ns 2, 30, 31, and 32 arc not to be added. F.ach line in these colum
ns is to be calrulated
separately according
to the
directions given
jua above. Sec
footnote 1 on
sheers 15, 16, and 17.
co 0 Z
I TaW
e Ge White and N
egro-Distribution of A
ttendance Data in R
egular Day Schools by Type of School w
ith Length of T
erm
... ., ., ;ij Ii ,..
I
"' ~ I ~ ~
..!. J, N
J, ~
) s ~
J
1 2
a 4
Average'
Type of School D
ays E
' T
aught M
F
L Prim
ary (Grade 4 &
below)
b. Elem
entary (Grades 5
1 6 ct 7) c. Secondary (G
rades 8-122 d. T
otal (a 1 ~
1 :)*
T.W
. le W
laite _. N
epo---Continued
1 15
I 16
I 17
18 W
ith drawls Type of School
All W
's M
F
T M
a. Prim
ary (Grade• ct below2
b. Elem
entary (Grades 5, 6 ct 7)
c. Secondary (Grades 8-12)
d. Total (a : !:. _)•
Tat.le 6c W
Wte aad N
egro-Continued
1 ~
25 I
26
Type of School A
ggregate Daye A
ttendance
M
F T
L Prim
ary ~Grade • & below
) b. E
lementary (G
rades 5, 6 & 7)
c. Secondary (Oracles 8-12)
d. Total (a • :..
.. )• •Tocal days caught bJ all full-tim
e teachen dnided by the Dumber ol fall-tim
e telCben..
•Tocal qgrepce days aumded divided by averqe days taUgbt.
aTocal qgrepce days mem
bership divided bf avenge days 1auaJir. tA
arePre days anmdaace divided by qgrepce days m
embership.
s 6
7 8
9 I
10 i
11 12
13 I 14
Original Entries
Re-entries E
• A
ll E's
All R's
T M
F
T M
F
T M
~ T
I 19
I 20
21 I
22 I
23 Enrollm
ent M
embership
E1+Es.+R•
All E
'rt-All R
's-All W
's F
T M
F
T ·--
27 28
29 30
31 32
Average•
Average•
Aggregate D
ays Mem
bership D
aily D
aily Per C
ent of A
ttendance M
embership
Attendance t
M
F T
•Dau iD
columas 2, 30, 31, aod 32 are DOC co be addtd.
J!acb liae ill thae columm
ii ID be cakulaaed
...,.teiy accordiq
to the
directions given
just above. See
footnote 1 on
. sbeea 15, 16, aod 17.
..
Form S-2 6-1-57 600 -104- Sheet No. 9
County or City School Year
Table 7-Miscellaneous Items
1. Libraries: (See Items 16 of Teacher's Term Report, page 48 of the Register I (Report Totals for County or City)
1 2 3 4
NUMBER VOLUMES NUMBER VOLUMES NUMBER BooKs READ TOTAL VALUE OF BEGINNING OF YEAR END OF YEAR DURING YEAR LIBRARIES
White Negro Total White Negro Total White Negro Total White Negro Total
$ $ $
2. School Lunch Program
1 2 3 4 5 6 7 8 9 10 11
NUMBER LUNCH PROGRAMS AVERAGE NUMBER TYPE LUNCH SERVED PUPILS SERVED DAIL y
OF
TYPE SCHOOL USES Not Reim-OF bursed from Free or Com- Only
SCHOOL National Special Federal Partially Paid plete Milk a la Carte
White Negro School School School Only and/or Lunch Milk Lunch Paid Lunch Resale Items
Act Program Funds Funds Funds
a. One-Teacher Schools
b. Elementary Schools with two or more teachers
c. High Schools
d. Total -
•
Form S-2 o-1-57 600 -105- Sheet No. 1(
(County or City) (School Year) Table 7-Miscellaneous Items (Continued)
1 2 I ;~ 4 5
NUMBER AVERAGE AVERAGE AVERAGE CLASSIFICATION POSITIONS SALARY SALARY SALARY
w N White Negro WHITE
& NEGRO
4a. Number Positions and Average Annual Salary Principals and Head Male Teachers-Elementary Schools Only.
Female
4b. Number Positions and Average Annual Salary Principals Male and Head Teachers-Secondary Schools Only._
Female
4c. Number Positions and Average Annual Salary Principals and Head Male Teachers-Combined Sec. and Elem. Schools.
Female
5. Number Positions and Average Annual Salary Elem. Teachers Male (Exclude Suprs., Prins., Head Tchrs. & Vaca.)
Female
6a. Number Positions and Average Annual Salary Sec. Teachers Male (Exclude Suprs., Prins., Head Tchrs. & Vaca.)
Female
6b. Number Positions and Average Annual Salary Vocational Teachers. Male
Female
7. Number positions and Average Annual Salary Supervisors, Male and Visiting Teachers.
Female
8. Average Annual Salary of All Teachers (Exclude Super- Male xx x xx x visors, Principals, Head Teachers, and Visiting Teachers) (Include only 5, 6a and 6b above). Female xx x xx x
9. Number of Positions Total x x x x xx xx xx xx
ITEM WHITE NEGRO WHITE
& NEGRO
10. Cost of Elementary Salaries per Pupil in A. D. A. • I
11. Cost of Secondary Salaries per Pupil in A. D. A. t
12. Cost of Operation per Pupil in A. D. A. (See Instructions, reverse side of page). x x x x xx xx
13. Value of Sites and Buildings.
14. Value of Furniture and Equipment.
15. Value of School Buses (publicly owned.)
16. Total Value of School Property.
17. Total Number of School Plants in Use.
- ADJUSTED AVERAGE DAILY ATTENDANCE- PRIMARY & SECONDARY TOTAL ELEMENTARY
-18. Average Daily Attendance, page 8, Col. 30, Lines a, b, c, and d.
19. Average Daily Attendance of Pupils for Whom You Pay Tuition. tt 20. Total (Item 18 plus Item 19.
21. Average Daily Attendance of Non-resident Pupils for Whom You Receive Tuition. :j:
22. A Vlerage Daily Attendance for Determining Per 21).
Capita Cost (Item 20 minus Item
23. Average Daily Attendance of Pupils under 6 and over 20 years of age.
24. Net Average Daily Attendance, Adjusted for Distributing State Funds (Item 22 minus Item 23). -tt
See lnatructiona on Reverae Side.
INSTRUCTIONS
* When principals or teachers (including Librarians) devote one-fourth or more of their time to instructing other than regular day elemen-tary pupils their salaries are to be prorated according to the time devoted to the assigned work. See sixth page of Principal's or Head Teacher's Report.
t Prorate salaries when appropriate as directed in Note * above.
tt Multiply number pupils for whom you pay tuition by per cent of attendance, page 8, col. 32, in Table 6c, when specific report of AD.A. is not available.
:j: Multiply number pupils for whom you receive tuition by per cent of attendance, page 8, col. 32, in Table 6c, when specific report of AD.A. is not available.
:j::j: This is the figure upon which State reimbursement is based. Tuition accounts between a county and a separate school district within that county are ignored in this calculation.
Page 10-Line 12-In determining the Cost of Operation per Pupil in A. D. A., use the following method :
Total Cost of Operation (Recapitulation, Financial Section, Sheet #3) less l 7b2, and less amount received for tuition from other counties and/ or cities, (Line 29, Sheet #1)-divided by A. D. A. (Line 22, Sheet #10). ENTER PER CAPITA COST THUS OBTAINED ON LINE 12, Sheet #10.
NOTE: Do not include capital outlay and debt service in the total cost of operation.
Please refer to mimeographed instruction.
f
...... .... 0
I Table S
.-Wh
ite-Ag
e Grade D
istribution for All O
riginal Entry Pupils (E1 + E:i) R
ecorded During the School Y
ear 19 __
-l9 __
and z
the Num
ber of Pupils Promoted and R
etained During the School year by G
rade . .... ~
, .. ~
~
J:> ~ I 0 0 \0
f'.
"' I .... '° N J, 8 '"' ~
] ~ t-u .. 0 t-c: :I
18
Kndg.or
GR
AD
EB
A
ges• U
n-N
ursery Totals
graded School
1 2
I 3
4 5
6 7
8 9
10 11
12
Under 5
5 6 7 8 9
10 -
11
12
13
14
15
16
17
18
19 •
20 and Over
-T
OT
ALB
Num
ber Promoted
Num
ber Retained 2
•The school age of pupils is as of September 1 of the school year.
•Num
ber .Promoted pllis N
umber lltui.oed w
ill '"" MJiturily equal the Tocal above.
N 0
z ... cu cu ..c: Ill
J__ ~ I
l"'t"1l"'"
0 0 \0
..... "' . .... VJ N
r:n a ... 0 ~
~ ) s ~
t-
.~
Table 81>-N
esn>-Age G
rade Distribution for AU O
riginal Entry Pupils (E1 + E
i) Recorded D
uring the School Yea1
19 __
-19
--attd
the N
umber of Pupils Prom
oted and Retained D
uring th'! School year by Grade.
Kndg.01
GR
AD
ES
A
ges1 U
n-N
ursery Totals
graded School
1 2
3 •
5 6
1 8
9 10
11 12
Under 5
5 6 8 9
lCi
11
12 .
13
14
15
16
17
18
19
20 and Ov~r
TO
TA
L&
Num
ber Promot.ed 1
Num
ber Retained•
•Tbe ICb
oo
l. of papib ii u oi Scppmher l oi die ICbool JW
' • •N
umber Prom
oced plus Num
ber a.ia
ed
.,;/I "°' om-nz, eqm
l die TCllll ...,.,._
f") ..... 0 z ... Q
) u
..c: ff)
4 ~ I 8 .,., \0
"? ......
'° e:i en 5 ~
"1F :a, ''.~'?. ...
I ~ ) s ~ t-~
Table Sc-White and N
esr.-Ag
e Grade D
istribution for All O
riginal Entry Pupils (E
1 + ~) R
ecorded During the S.chool Y
ear 19 __
19___and the N
umber of Pupils Prom
oted and Retained D
uring the School Year by G
rade.
Kndg.or
GR
AD
ES
Ages•
Un-
Nursery
Totals
graded School
1 2
3 4:
5 6
7 8
9 10
11 12
----
Under 5
5 6 7 8 9
10
11
12
13
14
15
16
17
18
19
20 and Over
ToTAJ..s
Num
ber Promoted 1
Num
ber Retained t
•The school age of pupils is as of September 1 of the school year.
•Num
ber Promoted plus N
umber llecained w
ill ltOI ortlif1M
il1 equal the Tolal .00.e.
~.'
Form S-2 6-1-57 600 -109-
County or City
Table 9--Physical Inspection -"
1 2 l 3 4 I 5 -WHITE NEGRO
ITEM No. Defects No. Corrections No. Defects No. Correct_onl
Eyes
Ears
Throat
Teeth
Weight
Speech
Crippled
Vaccination
Diphtheria Immunization
Totals Number Pupils With One or More Defects or Corrections
5-Point Attainment: Number of 5-Points
Minimum
High
Gold
Total
Table IO-Distribution of High School• Graduates by Ages
1 2 3 4 5 6 7 White Negro
Ages2 M F T M
14 or Less 15 It> 17 18 19 20. Over 20 Total
1Include only graduates who have completed four years of high school work. 2IH.tf'rmine pupil age as of last birthday on or prior to September 1 last.
F T
Sheet No. 14
School Year
6 I 7
WHITE AND NEGRO
No. Defects No. Corrections
8 9 10 White and Negro
M F T
County or City
TABLE 11-A - White
1 2 3 4
r I
-llO-
NUMBER OF TEACHERS AND PUPILS BY TYPE OF SCHOOL AND TYPE OF INSTRUCTION
5 6 7 8 9 10 11
Sheet No. 15
12 13 14 REGULAR DAY SCHOOLS SUMMER DAY SCHOOLS
Type of NUMBER TEACHERS No. PUPILS NUMBER NUMBER PUPILS Instruction TOTAL ENROLLED 1
TEACHERS ENROLLED Equated ,
M F lndi- Full- M F Total M F Total M F Total vlduals Time 1. Primary &
Elementary 2. Secondary
(Grs. 8-12) 3. Total (1 &
2, minus duplicates)
4. Agriculture 2 5. Commerce 2 6. Home Econ.2 7. Trade & Ind.2 8. Distributive 2 9. Other Voca.2
10. Shop or Ind. Arts 2
Table 11-a-White (Continued) 15 16 17 18 19 20 21 22 23 24 25 26
NIGHT AND EVENING ADULT SCHOOLS OR CLASSES PART-TIME & CONTINUATION SCHOOLS OR CLASSES
Type of NUMBER NUMBER PUPILS NUMBER Instruction TEACHERS ENROLLED TEACHERS
M F Total M F Total M F Total 1. General
Education 2. Vocational
Education 3. Total (1 &
~ 2, minus .. duplicates)
4. Agriculture 2
5. Commerce 2
6. Home Econ. 2
7. Trade & Industrial 2
8. Distributive Education 2
9. Other Voca.2
10. Shop or Ind. Arts 2
1 These totals in Columns 6, 7, and 8 are the same as lined, Columns 18, 19, and 20 on Sheet 6 White.
NUMBER PUPILS ENROLLED
M F Total
..
2 The same pupil may be listed in more than one subject and in more than one school, hence Items 4-10 (incl) may carry duplicates. It is possible that the same teacher is teaching in one or more of the four types· of schools.
Form S-2 6-1-57 250 -111- Sheet No. 16
County or City
NUMBER OF TEACHERS AND PUPILS BY TYPE OF TALI E 11 B N , - - egro SCHOOL AND TYPE OF INSTRUCTION
1 2 3 4 5 6 7 8 9 10 11 12 13 14 REGULAR DAY SCHOOLS SUMMER DAY SCHOOLS
Type of NUMBER TEACHERS No. PUPILS NUMBER NUMBER PUPILS Instruction TOTAL ENROLLED 1
TEACHERS ENROLLED Equated
M F lndi- Full- M F M F M F Total vi duals Time Total Total 1. Primary &
Elementary 2. Secondary
(Grs. 8-12) 3. Total (1 &
2, minus duplicates)
4. Agriculture 2
5. Commerce 2
6. Home Econ. 2
7. Trade & Ind.2
8. Distributive 2
9. Other Voca.2
10. Shop or Ind. Arts 2
Table 11-b-N egro (Continued) 15 16 17 18 19 20 21 22 23 24 25 26
NIGHT AND EVENING ADULT SCHOOLS OR CLASSES PART-TIME & CONTINUATION SCHOOLS OR CLASSES
Type of NUMBER NUMBER PUPILS NUMBER Instruction TEACHERS ENROLLED TEACHERS
M F Total M F Total M F Total 1. General
Education 2. Vocational
Education 3. Total (1 &
2, minus duplicates)
4. Agriculture 2
5. Commerce 2
6. Home Econ.2
7. Trade & Industrial 2
8. Distributive Education 2
9. Other Voca.2
10. Shop or Ind. Arts 2
1 These totals in Columns 6, 7, and 8 are the same as lined, Columns 18, 19, and 20 on Sheet 7 Negro.
NUMBER PUPILS ENROLLED
M F Total
2 The same pupil may be listed in more than one subject and in more than one school, hence Items 4-10 (incl) may carry duplicates. It is possible that the same teacher is teaching in one or more of the four types of schools.
Form S-2 6-1-57 250
County or City
TABLE 11-C - 'White & Negro
1 2 3 4
-112-
NUMBER OF TEACHERS AND PUPILS BY TYPE OF SCHOOL AND TYPE OF INSTRUCTION
5 6 7 8 9 10 11 ' ..
Sheet No. 17
12 13 14 REGULAR DAY SCHOOLS SUMMER DAY SCHOOLS
Type of NUMBER TEACHERS No. PUPILS NUMBER NUMBER PUPILS Instruction TOTAL ENROLLED 1
TEACHERS ENROLLED Equated
M F lndi- Full- M F Total M F Total M F Total vlduals Time
1. Primary & Elementary
2. Secondary (Grs. 8-12)
3. Total (1 & 2, minus duplicates)
4. Agriculture 2
5. Commerce 2
6. Home Econ.2
7. Trade & Ind.2
8. Distributive 2
9~ Other Voca. 2
10. Shop or Ind. Arts 2
Table 11-c-White and Negro (Continued) 15 16 17 18 19 20 21 22 23 24 25 26
NIGHT AND EVENING ADULT SCHOOLS OR CLASSES PART-TIME & CONTINUATION SCHOOLS OR CLASSES I
Type of NUMBER NUMBER PUPILS NUMBER Instruction TEACHERS ENROLLED TEACHERS
M F Total M F Total M F Total 1. General
Education 2. Vocational
Education 3. Total (1 &
2, minus duplicates)
4. Agriculture 2
5. Commerce 2
6. Home Econ. 2
7. Trade & Industrial 2
8. Distributive Education 2
9. Other Voca. 2
10. Shop or Ind. Arts 2
1 These totals in Columns 6, 7, and 8 are the same as line d, Columns 18, 19, and 20 on 3heet 8 White and Negro.
NUMBER PUPILS ENROLLED
M F Total
2 The same pupil may be listed in more than one subject and in more than one school, hence Items 4-10 (incl) may carry duplicates. It is possible that the same teacher is teaching in one or more of the four types of schools.
00 ...... 0 z ...., '11.
'11 ..c: U
') I ~
rl I § :g ...:.
'° ~ Cf)
E ~
I~ 8 ..c: c>l t' u ~ e-c ::l
la
Table IZ-N
umber of Schools A
ccording to Average M
embership and N
umber of Teachers
1 2 I 3 I 4 I 5 I 6 I 7 I s I 9
I 10 111 112 I 13 I 14 I 15 I 16 I 11 I 1s I 19 I 20 I 21 I 22 I 23 I 24 I 25 I 26 I 21 I 28 I 29 I 30 I 31 I 32 N
umber of Elem
entary Schools with:
Num
ber of High Schools w
ith: A
verage Seven
I Seven
Total M
embership
One
Two
Three Four
Five Six
or more
One
Two
Three Four
Five Six
or more
Tchr. Tchrs.
Tchrs. Tchrs.
Tchrs. Tchrs.
Tchrs. Tchr.
Tchrs. Tchrs.
Tchrs. Tchrs.
Tchrs. Tchrs.
w
N
w
N
w
N
w
N w
N
w
N
w
N
w
N
W
N
w
N
W
IN w
N
w
N
w
N
w
N
W
&N
--
1-4 --
--
-,_
5-9
--
--
--
--
--
--
--
--
--
--
--
--
--
-------
10-24 -
--
--
--
--
--
--
--
---
--
,_
------
25-49 50-74
--
--
--
--
--
--
--
--
--
--
--
--
--
,_____ ------
--
--
--
--
--
--
--
-75-99
--
--
--
--
--
--
--
---
--,--
--
--
--
--
--
--
--
---
'-----
--
--
-------
100-149 150-199--
--
,_
,_
--
--
--
--
--
200-249 -
--
--
--
------
-250-299
--
--
f-----
--
--
--
--
,_
-,_
--
--
---
--
--
--
--
--
--
-~ -
--
--
--
--
--
--
--
300-349 350 or m
ore -
--
--
--
-,_
_ -
,__
--
--
--
--
------
--
--
--
--
---
--
,_
--
--
--
--
--
--
--
---
--
Total
I I
Table 13--Num
ber of ~ne-Teacher Schools by A
verage Mem
bership and Grades T
aught. (T
his table should check with colum
ns 2 & 3 of Table 12)
-I
-l
• •
• -
-•
-~
--
I -
• •
--
I -
-I
-I
-•
--
I 1
-o
~
I
I 2 I 3 I
4 I
5 I
6 I
7 I
8 I
9 I 10 I 111
12 I 13 I 14 I 10 I 16 I 11 I 18 I 19 I 20 I 21 I 22 I 23 I 24 I 25 26 I 21 I
28
Average
Num
ber of One-Teacher Schools w
ith: M
embership
Total in O
ne-O
ne Tw
o Three
Four Five
Six Seven
Eight
Nine
Ten
Eleven Tw
elve Teacher
Grade
Grades
Grades
Grades
Grades
Grades
Grades
Grades
Grades
Grades
Grades
Grades
Schools w
N
w
N
w
N
w
N
w
N
w
N
w
N
w
N
w
N
w
N
w
N
w
N
w
N
W
&N
--
--
--
--
--
1-4 ----------------
,__
----
5-9 -
--
--
--
,_
--
--
-------------
------
10-14 --
--
---
--
--
--
--------
15-19 ----------------
--
-I-
,_ -
--
--
20-24 ------------
f-----
--
--
-----------
25-29 --------------
--
--
--
--
--
--
----
30-34 ------
-----
-L
--
--
--
,_ --
----
35-39 --------------,_
--,_
--
--
--
--
--
--
40-44 ------------------------
--
--
--
'"--
--
--
----
4M9
---------------
--
--
--
--
-,___ -
--
--
50-54 -
------------------------
--
--
--
--
--
--
55-59 I
---------------
--------
--
--
--
--
--
--
60 or more
---
----
To
tal--,--
----
---
-114-
Form S-2 6·1·56 500 Sheet No. 19
CERTIFICATE
I hereby certify that this is a true and correct report, both financial and statistical, for
the school year according to the best of my knowledge and belief.
Date Division Superintendent of Schools
Clerk of School Board
-115-
6/1/57
INSTRUCTIONS
FOR MAKING DIVISION SUPERINTENDENT'S ANNUAL REPORT
(Form S-2)
PART I
FINANCIAL (Sheets Nos. 1, 2, 3, 3a, 3b, 3c)
Sheet No. 1 - Receipts
(a) R-1.
(b) R-5.
(c) R-6.
(d) R-7.
(e) R-8.
(f) R-9.
Include reimbursement on account of Basic Appropriation and Foster Home Children.
Local Supervision - Include under this item, in addit~on to supervision funds, State funds received as reimbursement for the salary of visiting teachers.
Special and Adult Education - Enter separately on indented lines amounts received for salaries and supplies.
Supervising Principals - ·.Enter· here State funds received as reimbursement for supervising principals on twelve-months basis.
Discretionary Fund - To maintain nine months term.
Vocational - Enter separately on indented lines amount received for· salaries, travel, buildings, and equipment ·according to classification shown on reverse side of Sheet No. 1. Report remittances on account of adult vocational classes under R-9, and ~under R-6.
State reimbursement for Farm Machinery Repair classes and School Community Canneries should be reported under R-9 and .!!2!_ under R-12.
(g) Federal Funds
R-14. Forest Reserve Fund sent to you through the office of the State Comptroller.
R-15. School Lunch Fund sent to you through the State Board of Educa-tion. Include Special Milk Fund remittances under this heading.
R-16 and R-17. Public Laws 815 and 874 sent to you diree$.
Note: Please do not report vocational education reimbursement under Federal Funds. Funds received under Public Law 815 for school construction may be entered either under R-16 or under ~, It~m 4, Sheet No. Jc. Do not duplicate.
Funds received under P.L. 874 for Maintenance and Operation must be entered under R-17.
-116-
-2-
Sheet No •. 1 (continued)
(h)
(i)
(j)
(k)
(1)
(m)
(n)
(o)
All Veterans Training Funds should be reported on Sheet 3b.
R-23. District Levies - Enter separately on indented lines amount received for capital outlay and amount received for payment of indebtedness. A line is provided for use in reporting town school districts.
R-27. Enter here the appropriation made by the city council or board of supervisors for the basic salary of the division superintend-ent, provided this money is turned over to the school board and !!,2! paid directly to the division superintendent.
R-33. Cafeterias - Enter here net profit, if any, from the operation of cafeterias if the schOOT board is operating cafeterias or
R-34 ..
R-37.
R-39.
if profits are turned over to the school board. Do not include sales receipts.
Sale of textbooks - inter here ~ prof it from the sale of text-books. Do not include sales receipts.
Sale of Equipment - Indicate under (a) receipts from sale of school buses when sales have been made directly by the school board and the bus not traded in on a new bus.
Separate gasoline tax refunds applicable to school buses under (a); all other vehicles under (b).
R-42. Amount reported here must be itemized on reverse side of Sheet No. 1. However, do not list any item under this heading for which specific line items have been provided.
R-50. This item is to take care of receipts from sale of investments which were reported as disbursements during previous years.
Sheet No. 2 - Disbursements
(a) Item 102 (a) Local - Enter here expenditure of funds provided by the city council or board of supervisors for the basic salary of the division superintendent provided this money was turned over to the school board and not paid directly to the division superintendent. ----
Regular Day Schools
(b) Item 133 - Compensation o.f .Principals and Head. Teachers. (Note - See definitions on Sheet No. 5 of the report form and instruc-tions for Sheets No. 5 and 10 on Pages 7, 8 and 9 of these inst rue tions.)
(1) Elementary Schools Only - Enter here all salaries paid for those positions reported in classification 4a, Column 2, Table 7, Sheet No. 10.
-117-
-3-
Sheet No. 2 (continued)
(2) Secondary Schools Only - Enter here all salaries paid for those positions reported in classification 4b, Column 2, Table 7, Sheet No. · 10.
(3) Combined Elementary and Secondary Schools ..;. Enter here all salaries paid for those positions reported in classification 4c, Column 2, Table 7, Sheet No~ 10.
(c) Iteµt 134 - Compensation of Teachers. (Note - See instructions for Sheet No. 10.)
(1) Elementary Teachers - Enter here all salaries paid teachers for positions reported in classification 5, Column 2, Table 7, Sheet No. 10.
(2) Secondary Teachers (excluding teachers of vocational subjects) -Enter here all salaries paid teachers for positions reported in classification 6a, Column 2, Table 7, Sheet No. 10.
(3) Vocational Teachers - ~nter here all salaries paid teachers. for positions reported in classification 6b, Column 2, Table 71 Sheet No. 10. r ~~
(4) Report substitute teachers under 17bl - Regular Day Schools.
(Note: The salaries for music teachers and librarians will be included in the salaries for high school or elementary teachers. Directors of instruction should be included under the heading "Compensation of Supervisors.")
(d) Item 135 - Compensation of Supervisors.
(1) In addition to entering the salaries paid directors of instruc-tion and.supervisors under the proper subhead, f.nclude the salaries paid visiting teachers.
(2) In·ca:se a person has been employed by the school board in the capacity of an attendance officer, the salary paid such a person should be entered under "co·-ordinate Ac ti vi ties," 17c, Item 129, and not under 135.
Evening, Part-time,and Summer School
(e) Summer Schools - The .term "Summer School" is interpreted to mean any class conducted by the school during the summer months for which credit is given. The regular courses offered in the vocational and academic fields in connection with their regular program shall be reported as part-time and/or evening classes in the usual way and should not be reported as summer school. · -
(f) Item 129 - Co-ordinate Activities - Refer to instructions under Item 135 concerning attendance officer.
-118-
-4-
Sheet No. 2 (continued)
(g) Auxiliary Agencies - Transportation of Pupils~
(1) Item 136 • Enter here all ~~penditures for salaries of bus drivers - school board owned equipment.
(2) Item 142 - Garage employees - School bus operation only.
(3) Item 219a - Enter here all expenditures for school buses operated under contract system - individually owned or partly owned by school board and individual.
(4) Item 219b - Enter all costs of transporting children by public utility in lieu of providing school board owned buses or service by contract.
(5) Items 210 and 211 - Enter here expenditures for school board owned equipment only.
(6) Item 310 - See Special Instructions below.
Sheet No. 3 - Operation of School Plant
•.' Item 123 - Include compensation paid drivers of county or city owned school equipment other than school buses.
Sheet No. 3b
In accordance with previous advices, we have eliminated the Veterans Training expenditures from the regular report and we are requesting the financial information on Sheet No. 3b. Statistical information will be secured through the respective services from reports which you have already furnished.
Sheet No. Jc - School Construction Fund
In Supts. Memo. No. 2464, dated April 4, 1950, we suggested that School Construction Funds be handled through a separate account. In accordance with that request we are providing a form on which all receipts and disburse-ments for school construction under H.B. No. 96 shall be reported.
Normal capital outlay expenditures should be reported on Sheet No. 3, as heretofore.
Do not duplicate receipts and expenditures on Sheets Nos. 1, 2, 3, and 3c.
SPECIAL INSTRUCTIONS
School Lunch (Cafeterias) and Textbooks
In accordance with recent trends in public school finance, with particular reference to local effort and for the purpose of uniformity in reporting, we are requesting that only the following items be included in your annual re.p.ort.
-119-
School 1:,unch Program
Under Receipts:
R-15 - Federal reimbursement channelled through the State for school lunch programs.
R-19 and/or R-20 - Local tax funds made available for this purpose.
R-33 - Profits from sales, if deposited in school operating fund.
Under Disbursements:
Sheet 2, 17d3, Line 310 - Expenditure of State reimbursement and local tax funds for school lunches.
Textbooks
Under Receipts:
R-11 - State reimbursement for free textbooks.
R-19 and/or R-20 - Local tax funds made available for this purpose.
R-34 - Profit from sales if deposited in school operating fund.
Under Disbursements:
Sheet 2, 17b3, Line 320 - Textbooks furnished free from State and local tax funds.
~: These instructions apply to the financial report (Form S-2 onlx) and do not affect your book records and accounts in which xou record all receipts and disbursements.
Do not duplicate receipts or disbursements on Sheets 1, 21 3, and~·
Jointly Owned and Operated Schools
The county responsible for the records and accounts of jointly o'Wtled and oper-ated schools shall maintain the records in accordance with the financial classi-fications approved by the State Department of Education.
At the end of the year, a report will be made to each participating county showing its prorata share of the receipts and disbursements of operating such schools. Each participating county will then combine the report showing its share of receipts and disbursements of the jointly owned school with the report showing the cost of operating the regular public schools within its own county. (In the consolidation of these reports, payments made by the county to the jointly owned school should be eliminated and the corresponding receipt by the jointly owned school should be eliminated in order to avoid duplication.)
Average daily attendance will be claimed by each participating county and not by the county acting as disbursing agent.
-120-
-6-
Jointly Owned and Operated Schools (continued)
Participating counties of each jointly owned and operated school will determine the reporting procedure to be followed during the school year. In other words, monthly, quarterly, semi-annual, or annual settlements may be made.
Average salaries will be determined by the use of fractions applied to the county's share of the salaries paid said teachers.
Technical Schools
Accounts and records of such schools will be kept entirely separate from those of the regular public free school system, but the same financial classif icationi shall be used. At the end of the school year a report will be made to the State Department of Education on Form S-2, and marked "Technical School. 11
-L~l-
-7-
PART II
STATISTICAL (Sheets Nos. 4 through 19)
Sheet No. 4
1. Tables 1 and 2 are self-explanatory.
2. Table 3 is entirely administrative. If the division superintendent
Sheet
1.
2.
is clerk of the school board, his name and address are recorded in Table 2, but he should also be included in Table 3 under "b. Number of Part-time Clerks and Secretaries." Space has been provided to show number of clerks and secretaries assigned to principals' offices. Note 1 .. Include Assistant Superintendents, Directors or Supervisors,
but not Supervisors of Instruction.
No. 5
Table 4 ... "Distribution of Principals and Head Teachers according to Size and Type of School." (Note - See definitions Sheet No. 5 of the report.)
Col. 12 is the total of Cols. 2, 4, 6, 8, and 10 on the same line. Col. 13 is the total of Cols. 3, s. i, 9 ~ and 11 on the same line. Col. 14 is the total of Cols. 12 and 13 on the same line. Col. 23 is the total of Cols. 15, 17, 19, and 21 on the same line. Col. 24 is the total of Cols. 16' 18' 20, and 22 on the same line. Col. 25 is the total of Cols. 23 and 24'on the same line.
Table 5 - "Distribution of Custodial and Other Employees Paid from Publ.ic School Funds" • is well defined by directions on the blank.
Cols. 4 and 5 ._. J'Sehool Repair Men4" is intended to include mechanics for general school repairs rather than specialized auto mechanics listed under "School Buses6 , 11 Cols. 18 and 19.
Sheets Nos. 6, 7, and 8
Tables 6a, 6b, and 6c are duplicates for White, Negro, and Total White and Negro, respectively. These sheets are summaries of the Virginia Teachers' Term Reports or of summaries prepared by princi-pals and head teachers. The recor.ds of the teachers must be true and accurate, which demands a mastery of the .defin·itions, codes, direc-tions, .and forms in the Virginia Teacher's Register.
Specific directions are c~~ried in the Register and on the sheets of the Division Superintendent's Annual Report.·
It is most important that all counties and cities conform to the grade distribution shown in Tables 6a, 6b, and 6c. Systems having junior high schools and such organizations as 6-5 and 6-6 should report sixth and seventh grade pupils on line "b" in these tables.
-l22-
-8-
Sheets Nos. 6, 7, and 8 (continued)
~: Homebound children who receive five or more hours of instruction per week or twenty or more hours-of instruction per month, and are taught by regularly employed teachers should be included in all classifications on pages 6, 7, and 8 for the period so taught.
Sheet No. 9
1. Libraries - You will note that it is no longer necessary to give information as .to the number of volumes, etc., kept in the separate room libraries. · Simply indicate the totals for white and Negro schools on a city or county basis.
2. School Lunch Program - Inasmuch as the School Lunch Program is rapidly becoming an integral part of the administration of the schools, and in view of the fac.t that there appears to be considerable differences in the methods used in operating.and administering such programs, it is believed that it will be of value to the respective divisions and the State Department of Education to secure State-wide data in regard to such activities. Report all school lunch operation on this page, irrespective of whether State reimbursement is received or not.
Sheet No .. 10
Table 7 - Miscellaneous Items (continued)
Note: Column 2 in this table is the only place in the annual report where the total nUCl.ber of teaching positions in the county or city is given. Combined positions, such as agriculture teacher serving as principal also, should be reported 1/2 position under 4b or 4c, and 1/2 position under 6b. Use an appropriate decimal fraction for each new position created during the school session, and for each existing position discontinued during the school session. Also, in case the same position is filled by both a male and a female teacher during the achoo~ session, use the appropriate decimal fraction to show the part of the session each was employed. (See classification under which salary paid each is entered on p·age 3.)
In. calculating ·the n.umber of positions under Items 4a, 4b, 4c, 5, 6a, 6b, and.7, include only time devoted to regular day school work (do not include time devoted to summer school classes, night and evening classes, part-time and continuation classes). Likewise, in calculating the average annual salary under the foregoing Items, use only the salary received for regular day school work.
lt:em 4a. - 0 Number of Positions and Average Annual Salary of Principals and Head Teacher$ - Eleinentary Schools Only" - Distribute in Col. 2, by sex and race, the totals of Line!_, Table 4, Sheet ~o. 5. Divida Item 133(1), Sheet No. 2, by corresponding Item, Column 2 of this page to obtain average salaries.
-123-
-9-
Sheet No. 10 (continued)
Table 7 (continued)
Item 4b - "Number of Positions and Average Annual Salary of Principals and Head Teachers of Secondary Schools Only" - Distribute in Col. 2, by sex and race, the totals of Line b, Table 4, Sheet No. S. Divide Item 133(2), Sheet No. 2, by corresponding Item, Column 2 of this page to obtain average salaries.
Item 4c - "Numbe't' of Positions and Average Annual Salary of Principals and Head Teachers of Combined Secondary and Elementary Schools" -Distribute in Column 2, by sex and race, the totals of Line c, Table 4, Sheet No. 5. Divide Itein 133(3), Sheet No. 2, by corre-sponding Item, Column 2 of this page to obtain average salaries.
Item 5 -·"Number of Positions arid Average Annual Salary of Elementary Teachers" - Enter in Column 2, by race and sex, the number of ele-mentary teaching positions. Divide Item 134(1), Sheet No. 2, by corresponding Item, Column 2 of this page to obtain average salaries.
Item 6a - "Number of Positions and Average Annual Salary of Secondary Teachers" - Enter in Column 2, by race and sex, the number of secondary teaching positions, excluding vocational positions. Divide Item 134(2), Sheet No. 2, by corresponding Item, Column 2 of this page to obtain average salaries.
Item 6b - "Number of Positions and Average Annual Salary Vocational Teachers" - Enter in Column 2, by race and sex, the number of secondatyvocational teaching positions. Divide Item 134(3), Sheet No. 2, by corresponding Item, Column 2 of this page to obtain average salaries.
Item 7 - "Number of Positions and Average Annual Salary of Supervisors" (Including Directors of Instruction and Visiting Teachers) - Enter in Column 2, by race and sex, the number of supervising positions. Divide Item 135, Sheet No. 2, by corresponding Item, Column 2 of this page to obtain average salaries.
Item 8 - "Average Annual Salary af All Teachers" - Divide the sum of similar Items (example - White, Male) within Item 134(1), (2), and (3), Sheet No. 2, by sum of corresponding Items under Items 5, 6a, and 6b, Column 2, Sheet No. 10.
Item 9 - "Number of Positions" - The total number of instructional positions by race - (Total of Items 4a, 4b, 4c, 5, 6a, 6b, and 7). (Note - Col. 5 - "Average Salary - w. & N." - Only one figure is desired opposite each number classification - namely, the average salary for the classification including all positions whether held by males, females, white or Negro.)
Items 10 and 11 - The term "Salaries" rather than "Instruction" is being used to secure more uniform reporting from the various divisions.
-l24-
-10-
Sheet No. 10 (continued)
Table 7 (continued)
Item 12 - See Instruction - reverse side of Sheet 10.
Item 13 - Report present value of all school buildings owned by the school board, including land and sites. (This should be same as reported for year on School Plant Inventory.)
Item 14 - Report present value of all furniture and equipment owned by the school board. (This should be same as reported for year on School Plant Inventory.)
Item 15 - Report present value of all publicly owned school buses (complete unit, or chassis or body). This figure should be based on the total original cost of publicly owned transportation equip-ment reported on P.T. 4 - Transportation Inventory Report submitted to State Supervisor of Pupil Transportation, and should be computed by depreciating the original cost by 8% for each year that the bus has been in service. After 12 or more years, the present value of any bus, or bus body, should be considered to be 4% of the original cost.
Item 19 - Pupils for whom tuition is paid to a separate town school district within the county are not to be counted here, as they are already counted in the total A.D.A. for the county.
Iri the past, some division superintendents have experienced difficulty in securing a report on the A.D.A<. of tuition pupils. Since they know the number of pupils for whom they pay or receive tuition, a close estimate of the A.D.A. can be made by assuming that the tuition pupils attend as regularly as non-tuition pupils. Hence, when specific A.D.A. data are not available, the calculations described in foot-notes on back of Sheet No. 10 will be acceptable.
Item 21 - Include all pupils from other divisions for whom tuition is paid from public funds. All pupils from other divisions for whom tuition is paid by individuals must be reported here unless the State reimbursement on A.D.A. has been subtracted from the tuition charge.
Item 23 - The A.D.A. of pupils under 6 years of age uot legally admitted to the primary grades as provided in Section 22-218, Virginia School Laws, must be entered under this Item, along with the A.D.A. of pupils over 20 years of age. Since ages are recorded as of Septem-ber 1, the only pupils whose ages may be shown as under 6 years of age on Age Grade Distribution and legally admitted to the primary grades in any school year are pupils in an annual promotion system whose sixth birthday occurs between September 1 and October 1, and pupils in a semi-annual promotion system admitted for the first semester whose sixth birthday occurs between September 1 and October 1 and pupils admitted for the second semester whose sixth birthday occurs between September 1 and March 1.
~: It is important that we secure accurate information concerning average daily attendance, both elementary and secondary.
-125-
-11-
Sheets Nos. 11, 12, an.2..11
"Age Grade Distribution"
These are duplicate sheets for white,. Negro, and total white and Negro. The footnote defines the school age as of September 1 of the school year. In conformity with the age, the grade status of that date (September 1) is the grad& to report - not the grade to which the pupil has been promoted during the school year.
Each teacher reports only original entry pupils (E1 and E2) on the Age Grade table. This avoids any duplicates and includes every pupil enroll.ed in the public schools of the State during the schqol year. The grand totals of the Age Grade tables, Sheets Nos. 11, 12, and 13, should check with the totals in Column 11, Lined, on Sheets Nos. 6, 7, and 8, respectively.
The Virginia Teacher's Register does not provide for a summary classifi-cation of all pupils into the former PTomoted, Failed, Dropped classes, Thi~ Age Grade form calls for Number Promoted and Number Retained. These two classes will not account for all the pupils reported in the Age Grade table, except in classroOLls or schools where there have been no "Withdrawals." A pupil is "promoted" when the record shows that he is to enter a higher grade next yenr. He is "retained" when he will be enrolled in the same grade next year.
Sheet No. 14
Table 9 - "Physical Inspection" - Care should be taken to see that the "Number of Corrections" for vaccinations and diphtheria immuni-zation is the number for this school year only.
Sheets Nos. 15, 16, and 17
"Number of Teachers and Pupils by Type of School and Type of Instruction"
With adult education, summer schools, evening schools, and part-time schools playing such a large part in education today, and likely to continue with an expanded program, it is important that we present in summary form a more complete picture of the total instructional program of the schools.
Sheets Nos. 15, 16, and 17 hove as their purpose:
(1) To include all instruction offered by the schools; (2) To show the ratio of the number of persons offering instruction
to the number of pupils enrolled; (3) To give an estimate of the amount of instruction offered.
We are attempting to account for all of the instruction given in the schools provided it is directed by the public school system. This will include farm machinery repair, adult and part-time vocational education classes, general adult education, summer schools, etc., as well as the
-126-
-12-
Sheets »o~. 15. 16. end 17 (continued)
regular day school program. It is very important to break down into the various types of vocational classes (Lines 4 through 10) ~ requested information on vocational classes. (See Note 2, bottom of pages 15, 16, and 17, for instructions on filling out Lines 4 through 10, inclusive.)
"Number of Teachers" is the number of teaching positions in service during the school year, or the number of individuals giving instruction, whether they be principals, head teachers, full-time or part-time teachers. In ordAT. to present a picture of the equivalent of the nucber of full-time teadwrs, a part-time teacher is counted as one in Column 4 for each type of instruction he is giving, put in Col\lllln S""he is counted as the appropriate fraction of a full-time teacher.
Sheet No. 18
Table 12 - "Number of Schools According to Average Membership and Number of Tea~hers" - In this table, the elementary grades and the secondary grades, even though under the same p~incipnl and housed in the same build:.ng, a::-e counted as .E!£ schools. Hence, the totals in Columns 30, 31, and 32 nay be larger than the number of buildings or the number of school plants.
Table 13 - Is for one-teacher schools only and is self-explanatory.
Sheet No. 19
"Certificate"
A printed sheet is provided along with the other pages of the Annual Report which is the certificate to be signed by the Superintendent and the Clerk.
-l27-Form No. SCF No. 1-lM-9-15-54 Revised
APPLICATION FOR STATE SCHOOL CONSTRUCTION FUND
To: THE STATE BoARD OF EDUCATION RICHMOND, VIRGINIA
The School Board for the County (or City) of ----
Name of School
Race
hereby makes
application for State school construction funds in the amount of$-------- for the purpose of D '(a) new
school building construction, D ( b) current school building construction, D ( c) addition to present building, or
D (d) repair, renovation and improvement of existing buildings located at as
follows: (Describe briefly as to number of rooms, auxiliary facilities, etc.)
The said building, addition, or permanent improvement thereto, to be of (Brick, frame, etc.)
construction, will be
used as an --------Elem. Sch., H. S.. Agric., H. E. etc.
building and is estimated to cost $ (including cost of
land, construction, equipment, etc.) , for ___ _ Number
pupils.
The site on which this building, addition, or permanent improvement will be located contains------ acres,
of which _____ acres are well suited and usable, or can be easily improved and made usable, for playground and
recreational purposes.
The plans and specifications for the building or improvement have been .approved by the division superintendent of schools or will be submitted to the Superintendent of Public Instruction for his approval. It is understood that the State Board of Education reserves the right to withhold any part of this grant if the plans and specifications approved by the Superintendent of Public Instruction are not followed. Adequate and satisfactory supervision of construction will be provided by the school board in accordance with the provisions of "Minimum Requirements and Standards for School Buildings," Regulations State Board of Education.
This project is included in the Four-Year School Building Construction Program (through June 30, 1954) approved
by the State Board of Education on---------------- . The Board of Supervisors for the County, or the Council for the City, has by resolution (page 2), agreed to provide sufficient funds to complete this project for which State funds are requested.
The county (or city) has not authorized a bond issue, nor signed Literary Loan Fund bonds or notes for this proj-ect. However, the governing body of said county (or city) has agreed to provide sufficient funds to complete the proj-ect as evidenced by the resolution on page 2.
Given under my hand this the ___ day of ___ _ '19 __ _
THE SCHOOL BOARD OF COUNTY OR CITY
ATTEST: By Chairman
..-------------Clerk
-128-
2
At a Meeting of the Board of Supervisors for the County of-------· ------ or the Council for
the City of ---------· held in the said County or City on the ___ day of ------· 19 __ ;
WHEREAS, The School Board for the County of---·----------, or City of-----------
------, on the ___ day of , 19 __ , presented to this Board or Council, an application
addressed to the State Board of Education of Virginia for the purpose of securing State School Construction Funds in
the amount of $------- for the new school building (or for adding to or improving the present school build-
ing) at --------------
RESOLVED, that the application of the County or City School Board to the State Bo.ard of Education of Virginia for
'!'-------- from the School Construction Fund is hereby approved.
The Board of Supervisors for said County or Council of said City has, or will provide sufficient funds through
cash appropriations and/or levy, to complete this project. If the School Board has sufficient funds on hand to com-
plete the project, permission is hereby granted for the use of said funds, for the purpose designated in the application.
I hereby certify that the foregoing is a true copy as taken from the minutes of the Board of Supervisors for the
County of or the Council of the City of ---------·
, Clerk
BOARD OF SUPERVISORS FOR THE
COUNTY OF ---------------Date
COUNCIL FOR THE
CITY OF --------------~
-129-
3
FINANCIAL STATEMENT
CosT OF PROJECT FOR WHICH THIS APPLICATION rs MADE:
Site
Construction
Architect's Fees
Equipment
Total $~-----
FINANCIAL PLAN FOR CONSTRUCTION OF PROJECT:
State School Construction Fund$'---------
Local Funds : Cash Appropriation---------
Tax Levy
Bond Issue (Approved ---------·) Literary Loan
Temporary Loan
Total
INSTRUCTIONS;
The County or City School Board will be notified of the approval of this application. Said School Board will then submit copy of contract, performance bond, and insurance policy (including fire coverage) in force during construction. If the School Board acts as its own contractor, a resolution to that effect should be filed with the State Board of Educa-tion, accompanied by an insurance policy in force during construction. Upon receipt of the above information and docu-ments, the State will then release 20% of the funds to be applied to this particular project; installment payments will be made upon request submitted on form S.C.F. No. 3 based on construction progress. The final 15% will be paid upon re-ceipt of a resolution of the School Board to the effect that the building or buildings have been completed and accepted by the local School Board.
-130-
4
(Do NoT WRITE IN THESE SPACES)
Plans and specifications for this particular project have been approved by the State Board of Education .
. _____ Date Supervisor of School Buildings
This application has been approved by the State Board of Education.
_____________ Date Secretary State Board of Education
Copy of Contract, Performance Bond and Insurance Policy in force during construction filed with State Board of Edu-cation and found to be in order.
Date Finance Director
PAYMENTS
Date Amount Voucher No.
Resolution of School Board certifying completion and acceptance of school building or particular work of repair re-ceived and attached to this application.
·------·-----Date Finance Director
Form SCF No. 2-500 -131-
APPLICATION FOR STATE SCHOOL CONSTRUCTION FUND
PAYMENT OF INDEBTEDNESS ONLY
To: THE STATE BOARD OF EDUCATION
RICHMOND, VIRGINIA
The School Board for the County (or City) of ---------------- hereby makes
application for State School Construction Funds in the amount of$----- for the purpose of paying existing school
indebtedness or school obligations of the county (or city) incurred for the construction of public school buildings.
The School Board further certifies, as evidenced by the attached resolution of this School Board, that
---------------- County (or City) has met its existing school construction needs through June
30, 1954.
Said State funds will be used to pay the following described indebtedness:
1. D Bond Issue; D Literary Loan; D Temporary Loan; D Other (Describe on reverse side)
2. Name of School -------------------
3. Address ------------- Race, _____ _
4. Elementary ____ High School ____ Other ___ _
S. Original cost, exclusive of site and equipment ----$---------
6. Balance due on amount reported on line S ------------$---------
7. Rate of interest on present method of financing --------%
8. Balance remaining unpaid after application of
State funds covered by this request ·---·---·-·-------------$•---------
Given under my hand this th.__ ____ day of ________ , 19 __ _
SCHOOL BOARD OF _______________ _ COUNTY OR CITY
Attest: By -------------~ Chairman
------------Clerk
Approved by State Board of Education -----------------------------,, 19 __
Secretar1, Stilte Board of Education
Certified for paymen.__ __________ ,, 19 __ , in the amount of$--------
Voucher No., ________ _ Supervisor Accounts and Records
-132-
REQUISITION FOR PAYMENT FROM STATE SCHOOL CONSTRUCTION FUND (Mail to Finance Director, State Board of Education, Richmond, Va.)
(1) County or CitY------------------------- Date---------
(2) Name of School as shown on approved application
(3) Amount of State funds approved for use on this project. ............................................................ .
( 4) (a) Amount of Construction Contract ( s) ·······-··········-·············· ................................................ .
(b) Architects' Fees ....................................................................................................................... .
(c) Total Obligations to which these funds will be applied (a+ b) ........................................ ~============== (State funds may not be used for equipment, except that which is built-in and generally regarded as a permanent part of the building.)
(5) Total Expenditures plus current payment due under contract .................................................... $•---------
(6) Less amount reimbursed by State on this application to date including first payment of 20% ..,_ _______ _
(7) Balance due from State on account of incurred obligations (Item 5 minus Item 6) ................ $•---------(Total reimbursement, however, will not exceed amount reported on line 3.)
Disflision S11pni111nul1111 of Schools
(The space below to be filled in by the State Department of Education)
The above requisition is herewith approved in the amount of .P---------Dat~--------
Finance DireclO#'
Note: Upon approval by the State ,Board of Education of the school construction program and detailed plans and specifications for the specific project or .projects, which shall be a part of said program, and if let to contract, the county or city shall submit a certified copy of the contract with per-: ·rmance !: "nd and insurance policy ii:i force during construction period. The State will then release 20% of State funds approved for the particular project, subsequent payments to be based upon construction progress; and final payment of 15% to be released when the building has been completed and ac:ceptcd. The school board shall certify by resolution as to the completion and acceptance of eac:h particular project.
When making request for final and/or full payment, please attach resolution of school board certifying completion and acc:eptanc:e of building.
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Form
SCF
No.
4 R
evis
ed 5
/7/5
0 S
CH
OO
L
CO
NS
TR
UC
TIO
N
PR
OG
RA
M
(Sec
tion
7-a
of
the
Act
)
,,-
I A.
B. c. D.
l
July
l,
1949
-Ju
ne 3
0, 1
95Lt
C
ount
y or
Cit
y
Nam
e of
Sch
oo
l!.
Element~y
' an
d R
ace
or
Pupi
l C
onst
ruct
ion
Rem
arks
L
ocat
ion
i Se
cond
arv
Can
acit
v C
ost*
I
I I
I Ne
w Con~truction:
I 1
. -
New
Bui
ldin
gs I
I I
2.
Add
ition
s to
~esen
t Bui
ldin
gs**
I
I I
Uur
rent
Con
stru
ctio
J fo
r -w
hich
dou
ntv
or C
ity
has
~ot Aut
hori
zed
~suance
of B
onds
(N
ot i
nclu
dinJ
Tem
2ora
rv
(If
Lit
erar
y Fu
nd n
otes
or
note
s ha
ve b
een
sign
ed,
do n
ot l
ist
unde
r th
is h
eadi
Jtg.
) N
otes
llr ~ 'f
I I
I
I I
I Ne
w e:r
Ki/o
r C
urre
nt C
onst
ruct
iol
for
whi
ch B
onds
~ve b
een
Aut
hori
jed
>r N
otes
Si
ned:
j
_Rep
air,
Ren
ovat
lon
and
Impr
ovem
ent
of E
xist
ing
Bui
ldim
;!'s:
l-'-
~ I
-I .
I I
I l
j -··
I j
--.
Cle
rk o
f B
oard
• D
ate
App
rove
d b
y Sc
hool
Boa
rd
(Res
olut
ion
atta
ched
) *I
nclu
ding
arc
hit
ects
' fe
es.
Do n
ot i
nclu
de c
ost
of l
and
or e
quip
men
t. **
Show
pup~l
capa
city
for
new
con
stru
ctio
n_on
ly a
nd n
ot f
or e
ntir
e sc
hool
pla
nt.
Not
e: -
.r;xp
la1n
bri
efly
on
reve
rse
side
, di
ffer
ence
, if
any
, be
twee
n.th
is r
epor
t an
d
Cha
irman
of
Scho
ol B
oard
any
plan
pre
viou
sly
subm
itte
d.
· At a ______________ _...aeettiii ot the School Board tor (regular or special)
-----~~--~-----h•ld on the ---- U., ot ------· 1950, (Count7 or Cit7)
tb• following resolution was adopted:
Whereas, the General Assembq ot Virginia bae enac~ House Bill ' ' Ifo. 96 prorlding grants b7 the State to the localitie1 tor -1d. ~ the con-
struction ot public school buildinge, and
Whereas, the said House Bill Hoo 96 prorldes that tu localit7 shall
project a well-planned school building construction program, through June JO, 1954,
which is necessal"7 to the proper educational facilities ot sue~ localit7, and
Wher~aa, the State Board ot Education has b7 resolution pl"Ovided ttat
such a program shall be projected after caretul stud7 ot the actual needs tor
such construction based on population studies, enrol.lment a~ att.endanoe records,
illprOTeaent ot educational ot.terings, and economical o)i!lration, with due ,·
corisideration tor comnun1t7 centers and reasonable tr~aportation policies, ,
now therefore, \ . Be it nsolved that tbe School Board .. tor
----c~coun--~t-7-.-.-. c~·1~t7~')p. -----
hereb7 cet'ti.tiei to the State Board ot Fducation that the attached School
Cori.strict.ion Program bas been prepared in accordance with the prorlsiona ot the
Act and !egulations ot the State Board ot t.ducation, and
Be it turther resolved that said School Con~ruotion Prograa is hereb7
J:tt~et: --> Clerk ot the Board.
Chairman ot the School Board
Date ----------------------
-. : ·~:·hr.if SCF Jo. 7 -135-, ....
'·· At a --.--~------:-~~--meeting of the School Board for
(regular or special)
---...,.-!""----.,~"""""----held on the ______ . day or ------(County or City)
the following resolution was adopted:
Whereas, the General Assembly of Virginia has enacte~ House Bill
Noo 96 providing grants by the State to the localities for aid in the con-
struction of public school buildings, and
1950,
Whereas, the said House Bill No. 96 provides that whenever the State
Board of Education finds that any county or city has met its existing school
construction needs, the State Board of F.ducation shall authorize the payment
to such county or city of the amounts allocated to such county or city under
the proyisions of the Act to be used by the county or city to pay any existing
school indebtedness or school obligation or the counw ·.or city incurred fo:r
the construction of public school buildings, and
Whereas, the State Board of Ed.ucation'has by resolution prescribed
certain standards which must be met in order to meet the provisions of the Act,
now therefore,
Be it resolved that the School Board for ---,.(~Co-un~ty __ o_r_C~i~t-y~)-----
hereby certifies to the State Board of Education that in the opinion or this
Board, school construction needs have been met and that such needs take into
consideration adequate offerings, general conditions, and adequacy of available
space, and
It is further certified that there are no schools operating on a
double shift within said county or cit7 and that the teacher-pupil ratio tor
primary grades is __ , for upper elementar7 gradee is ___ and for high school
grades __ •
Attest: Chairman of the School Board
Clerk ot the Boafi Date. -----------------------
I Form SCF Noo 8 -R
evised REQUISITION FOR REIMBURSE}~::NT--SCHOOL CONSTRUCTION FUND
VOCATIONAL BUILDIN}S AND EQUIPMENT
Date
-~--~----~-
The School foard for County (C
ity) requests reimbursem
ent from the School C
onstruction Fund made available for buildings and/or equipm
ent for vocational educition facilities per approved application at:
School
1. Amount c f State aid approved under date of --------
•••"••••••••••••••••••C•~••••o••• $ ~~~----------
'-,Q 2. ~
Tot al ccst of vocational facilities (Building and/or "?quipm
ent) ....•..•••..••••...••...•.•••.•••• $ I J.
Per cent of State funds to the cost of vocational facilities (Item 1 divided by Item
2) ••.•...••• %
_
__
___
;
h. Total actual expenditures to date, including current contract obligations, on
vocational facilities .•...••..•................•••••.•••••• $ --~--~
S. Reim
bursable amount:
__
__
_ %
(Not to exceed
t~e percentage in Item 3 applied to Item
4) .••• $ ____ _
6. Less am
ount already reimbursed by State on this application to date .•..•...•.................•.••. $ ~
--~-
7Q Reim
bursement requested (Item
5 minus Item
6) •. fl••••••o••••••••••••••••••••••t>••D••••••••••••••••~P ~
~~~~~~~~~~~-
I ceJ.·tify that the above expenditures are in accordance with the application approved by the State Board of
1'.duca tion, and that State funds are being used on the project only for the purpose for which approval was
granted by the State Board of Education.
-~ = = = = -
--
= = =
= = = = = = = = = = -------
Date
Approved for
~;; ~~~~~~~~--
Division Superintendent of Schools
~ -
---
---
---
--
--
--
--
--
----
--
--
--
----
--
--------
-
Director of V
ocational ~ducation
