;S: 4 •'/» < :>^ ,'*, X.** V 'fc % v^^°- v^^ °^- ,^^9. ' . . > ^ ■ v> ■%..** cP -^ ,s»~- .N*" «:^ ♦ " , -^ "o.. ^ ''h- ^ C?\* '"^^_ 0^^ ■^^o^ '% ■^-^0^ 0' «^ ^ y jrl> o^ ■^^0^ '^.^ %> 'ir- ,-«^ ^^^ aW / ■" s' 'it. '= '%.o^ -f- ^ - -^ ^ \,^^ : ^^- ,/ % \J^J ,/ % ^^.^' /^ % ' d^.*y:'-% cf.*r^'»^ cp\^r:'.^ . ' 'v->'-''/ 'i'-'^'*/ *■■--■> "^-^0^ cP' jS o,. cP\ ■^ .^ '^ aV •?*• iC^ ^> .N^ "2?, •^ /^ \> ' . . ^ \V ^O. ' . . ^ \v ,aC>^ .> ^ , , A*^ ^ , , A*^ <- / '-■•^--^.-.N* %---^?^-\/ V^3;/ v"^ \.** •s^-^ ?^ 9., ^-^d< "'.,'%> cO- •,f- V.'' « ,. •>- w • ,■ ^ a'^ -0- '■'-.% &■ cO^ aC^ <^ ^^S -^'< J^ .^^ ^ rp- "To Secure Efficieacy and Economy in GovernmoDt" DETROIT BUREAU OF GOVERNMENTAL RESEARCH. INC. 100 GRISWOLD STREET REPORT ON THE AUDIT of the TRiiHSACTIONS OF' TIIS BOARD OP EDUCATION For the Fiscal Year Ended June 30, 1917. Prepared "by the Detroit Bureau oi Governmental Research At the request of the Oomruit- tee on Audit of the Lo'^rr' of Education. September, 1917. ^6^ V • I'?* - Contents - R3P0RT Oil THE AUDIT OF THE TBAiJSACTIOI^S OP THE BOARD OF EDUCATION POR THE FISCAL YEAR SilDED OUNE, 30, 1917. S-uiomarv of RccoiTOTiendat\oi s aiic* Siu-.'^:estion3 Pa!?e LetLcjr of Transmittal Introductory Page Table of Contents List of Statement, Exhibits and Schedules 1-2 Summary of Financial Transactions 3-5 Balance Sheet as of June 30, 1917. 7 Real and Personal Property Stateraen-t 8 Analysis of the Gash Account for the Year Ended June 30 1917 9 « Sumi-.iary Statement of Receipts and Disbursements for the Twelve Months Ended June 30, 1917. 10 Statement of I.Ionthly Receipts and Disbursements for the Fiscal Year Ended June 30, 1917. 11 Statem.ent of the Maintenance Fund, Api'.ropria- tion Transfers to and Prom A^r ropriations. Disbursements . Cash Balance, Encumbrances and Unencumbered Balance 12 Statement of the Building Fund, Appropriations, Transfers to and From Ap ropriations. Disbur- sements, Cash Balance, Encumbr^.nces and Hn- encumbei'ed Balance 13 Statement of Receipts and Disbursen,ents of the Ivlaintenance and Building Fund for the Fiscal Year Ended June 30, 1917. 14 Statement of Receipts and Disbursements of the Evening High School Fees Fund for the Fiscal Year Ended June 30, 1917. 15 Statement of Receipts and Disbursements of the Institute Fees Fund for the Fiscal Year Ended June 30, 1917. 16 aifii. Pag:e Statement of Receipts and Disbursements of the Scripps Memorial Fund for the Fiscal Year Ended June 30, 1917. 17 Cash Receipts of the Building Fund by Source and Month for the Fiscal Yeai Ended June 30, 1917, 18 Cash Receipts of the ifeintenance Fund by Source and Month for the Fiscal Year Ended June 30, 1917. 19 Cash Receipts of the Scripps Memorial Fund by Source and Month for the Fiscal Year Ended June 30, 1917. 20 Recapitulation of Cash Receipts for the Year Ended June 30, 1917. 21 Petty Cash Fund as of August 21, 1917. 22 Contracts for Service in Force as of June, 30, 1917, 23-25 Contracts for Construction ,/orfc in Force as of Jiine 30, 191B 26 Contracts for the Purchase of Sup lies and Equipment in Force as of Ji-uie 30, 1917. E7 Statement of Abstracts of Title, .Warranty Deeds and Court ?roceedin,e:s affecting Real Estate as of June 30, 1917. 28 Statement of Incomplete Files of Abstracts of Title, i/arranty Deeds, and Court Proceedings' affecting Real Property, as of June 30, 1917. 29 Statement of Land, Structures, Fixtures, and Equipmait as of June 30, 1917. 30 Inventory of Educational Supplies and Equip- ment as of June 30, 1917. 31 List of Insurance Policies in Force as of June 30, 1917 32 Construction Costs during the Five Year Period Ended June 30, 1917. 33 Fees Paid to Architects and Engineers during the live Year Period Ended June 30, 1917, 34 (f Page List of Statements of the Board of Trustees of the Teachers' Ratirement Tund for the Year Ended August 31, 1917. 35 Comment on Solvency of Teachers' x^etirement Pirnd 36 Statement of Gash Receipts and i^isbursements of the General pind for the Fiscal Year Ended August 31, 1917. 37 Statement of Gash Receipts and Disbursements c-^ the Permanent Fund for the Year Ended August 31, 1917. 38 Board of Trustees - Teachers' Retirement Fund, Investments, General Buni, as of August 31, 1917. 39 Board of Trustees - Teachers' Retirement Fund, Investments, Permanent Fund, as of August 31, 1917. 40 Description of and Comment on the ludit 41-45 Recommendations Concerning Accounting Records and Procedure 46-50 Recommendations Concerning Jfeintenance of School Property 51 Recommendations Concerning Purchasiing of Sup;lies 52-53 Recommendations Concerning Operation of Buildings 54-53 Recomi'iienAations Concerning Construction of Buildings 56-57 Recommendations Concerning Board of Educaticn Procedure 58 Appendix A. - Suggested Reports to be Submitted currently by the .Superintendent of Education to the Board of Education September E2, 1917, Messrs. Alfred, Angell & Mumford, Committee of Audit, Gentlemen :- Accompanying is a report on tho Audit of the Transactions of the Board of Education for the Fiscal Year ended Jure 30, 1917. Certain comments have heen made upon facts dis- closed by the audit and recoiTraendatio:o.s have been added concerning the business procedure of the Board of Education. This audit v;as supervised by Mr. Henry SteffsBS, Jr., of the Bureau of Governmental Research, and was made in accordance with your request. Very Sruly yours, L. D. Upson, Director, Idu - 1 -;s , aoiv vOJjLvli. Jiio .bijaOvL .t^ .eas .tU vo be^a^vieqsjQ jBXX'O vl '^XJ^ Xa y. i-Ji/ .'fr - iJ.- .:. rjdj^.^ ,d3e,i4 60.8CG,ses,iq;. is.;^£e,oai'| 8oei-voei sa.vvv,9v-5.s os.oee.aae.s s-E.vss.sse fsiei-siei Ge,5"vr n-r,^^ oa.>S:^,eaa.s Gs.iev,oev.,i . Mei-siei ^e,asi,oca,f> ^e.S:^a,8IG.a os.sea.iss.x aiei-:Mei SI. sj^a, 16:^,3 e:E^.eee.j^ds,E va.eee.ass.s aiei-aiei 5S.sa#,oK,3 II^.I58,a^8,5 S8.:^S^, VG8 ,1 Vier-6IGX tcae^ IjBoaii srit sai-x-uf) elcfBlXsSVB ff8£0 Isct-od- srlT sjcril lo jVa.Sl^d.GSe.a^^ o* Jbe-inworas ,V.Cei ,0S ecisjl bebae .-seBoqiJjq bxjox-Xjsv lo'i fisBiirtfs i.b asw oS.SSO,aSd,d§ d-nircnis lo iBO"^ ericf lo 93oIfi sflj i-js eorrxli^cr da.GO £ ni: gnxtfiJasi -prcsqo eric)- loi &nece asw I:&.VC:&,V:&8,S^ to d-.auotns oA S8.:^S3,'s'G8,I';; ;ci3d-3^i.3 Icoxios B:ii I'O sonaaojai-em Me noi:* -qmefjsi odS io\ 00.000,088(|^ f>n£ ;8g'-o9G(En:q d-n s k'Svo iqmx loi s§X£l axriT .diotctsd lo \jtxO srf* ^^ abfim enBoI io noxcj- sdJ- gnijifieq r-so-^ Ifiosxfc icBl arfcf gnx-XL'fi sbsm saw kboI Y.i-finix-cq 1:o acxtoslloo erid- /:;nB aBnoci ctrtstnevoxgrax ^o else .Y9«om loorios 9ori6rt9crfixjcra Bhb aoi^BiQqo 9ri^ toI si^nemeBixrcfaxI-) Y.Irf*ncDa -8x£» sixriv/ ,ai.GSO,IVS$- od- bsd-nur ^-Bya loc ' -'t io e -xo ,Sa.;&aS,GM',r' iBJ-oc)- 3fiow ctn: ..qrax loi . „ , oaxwd" VV.5VE,0Sa| '±0 asacqijjq IIb lol ©3»t:9vb Y-Cfi^^otn aao^ The apiro-.^riations of t'.i3 Build. i.-; .5 x'urc'. •„'oi tae year 1916-17, a" fund created for the purpose or paying the ccet of im-Drovements, additions and hettsiT.isnts ibo the school system, "was i'>2,175,537, 50. If to this ar.iotmt is addjd the unex-jended "balance of previous years appropriatioms amounting to $941,506.27, and the transfers from the sur^'lus account during the year totaling ,^^5,305,77, the total a- mount available for im^rovementsprojects is ^3, 312. 54. Of this amount 01.S97 ,624.82 was silent during the year and lia'Dilities aggregating ol, 429, 964. 29 remain unpaid, leaving an ap arent deficit in the Building Pund at the close of the year |l5,258.5V. The amount appropriated: in 1916-17 for the Maintenance Fund, a f-und providing for the cost of the oper- ation and maintenance of the school system, was ^p3, 615, 495. 53. Tot this amount should he addsrd the halance brought forward at the close of the last fiscal year of $30,586.81, and the transfers made from the surplus fund v/hich total $2j0, 527.34 making a gross amount of ;;p3, 856,610,18.-1 Of this sum 03,330,991.54 was spent during, the year, and liabil- ities amounting to ^?5,431.79 were incurred, resulting in a surplus of $20,186.85. The net surplus as of June 30, 1917, of the Build- ing and Maintenance Funds is .'ii;4,928.28. This figure re- ixes'^nts the difference between the expenditures plus the liabilities, and the appropriations plus balances and trans- fers during the year. It does not represent the actual sur- plus existing in the several funds of the Board of Educa- tion. The revenue and expense, receipts from other sources and expenditure statement for the period ended June 30, 1917, would show a net surplus of A. 399, 61. Th^s figure is at variance vvith the net siirplus shovra m the ap- pro riation statement because it takes into consideration accruals v^hich are not a part of that &t.^>ternent. This existing surplus of 01,599.51 ma^; be in- creased by the amount of taxes levied by ths recently a.j- ne::ed scl'-ool di':^tricts, v/hich money le ^itir.iately b elon ■ to the Board of Education, and should bs coliscted. The net balance s'.ieet surplus as of June 30, amounts to '016,817,894.76. .in estimate of the v.:,iue c:. lands, structures and -permanent eruipment was taken as euual to the amount of money s ent during the life O- the Board of Education from the Building Pund, ■^'.ns \ ..'..- u&.tion is not accurate because the buildings and fix- 'rff .IX OX •T^if i.jJ .^Oi - 5 - tures must havo de^^reciated, and in cor.ic cases the value of land must have appreciated. Only an actail appraisal can determine the exact fi^sL-.reo. The value of educational srppliei. and equipment of t'.e Board of Education is estimated at yi, 000, 000, an amount equal to about twelve to f if teendollars pe;. pupil. Like the value placed upon the land, fixtures and periaanent equipment, this is an approximate figure because no allowance has been riade for depreciation, and no final computation has been attempted. Such a procedirre v/ould have required an outlay of several hujidred dollars, and the result would have beon of no more i.ractical vs.lue than the figures used. The change in the date of the payment of the Primary School money ifirom May to August necessitates the borrowing of money to --ay current obligations, TViS loan of :y486,498.40 existing: at t-e close of the fiscal yei.r has been liquidated v;ith the exception of ;;15,000. The latter amount is the borrowing margin authorize.-" by the charter. The cash receipt and disbursement statement shows in detail the receipts from all sd urces and dis- bursements by appropriation items. There are no uncol- lected city taxee due the Board becauser the City 'r.alces a fiaal settlement at the close of each fiscal ^ear for the total amount appropriated from taxation revenue and it as?umes all the risk involved in delinouent pay- ments. The statement of receipts and disbursements of the Evening- High School Pees Turid showsn an amount of -,;4,000.00 returned b;; principals of the Evening Eigh Schools because the pu-.:il either did not ask for the re- fund or could not be located. The available cash balance IS insufficient to meet the entire liability by ',^657.98. If the Board adopted a policy of not spending any of the Evening High School Fee money until the exact amount available for its use 'sas determined, such condition could not arise. In the last will and testament of Jfames Scripts a trust fund of ^8,000 and accrued interest v;as provided. This fund may be spen* for the promotion of better scholar- ship* At the present time thefe is a cash balance of |3, 069.34 in that fund. No expenditures have been made for several years. The cash balance 4ho«n in the Institute Tees Fund of ')1191.00 is due the state. - 5 srfo" essjBO ofriOG ni oas- .botfioe-^csb c^vsri taijm bsiss:} IrJJ^OB r;£ 'siXrtO .fiscf-cxoe-rqcrE svcrf *a;jfn JjkbI io swisv Qss£&7 QiiT ,S8*fJ^il tc£X9 9ri>t Oiixr-rtsct'QJb aso iB&tGiqq^ io 3ifioS s.'u "lo d"i:i9friqxrj;:e Jb::js jexlgq-.rs iBftoxvtfiotffjs lo iBirpa '*f:x;oai.s xib ,000, 000, It';. :- " rr^ici-es ax n.- 53 sifxJ. .Ixqjjcr isc^ 8'ij?:IIo6ri9;, . : cc^ oviewt ,. .. . od" d-nanafiTiSc; bcis BS'XJ/d'zxi ,l)njBl sxlct nocxr ^©o^Ic- sulsv srid- on 521X609(5 9i.'.r§il ';-j"B!"rTxxoTg<- ' 73 Xfifixi Oil 3;-:a ,noi:c|-£xosxr oL "ioi ..- ^.. ._.,./ is blssoM e-xssbsootq & dowS .fi9tc;fried"Jt"s no9cf ajpxf «oxd"f>3-jjqraoo bc;.& .etsLlob bsibmsd Istevsa io Y-sXd'-''-^o ns bsztu'^et ovsd Qisr-v iroi&rr-i: .-■";•:- or: "^0 rttecf 9V£,d I)IfJow tluao'!: erii' ..t>98i; set ssgi^ edi- iiaxft 9rfci- xo JfisflRieq ed& io jjbX) 9rfJ" ax ggnscio eriT add" 3ec^sd■xc.3soa^I tessgsjA ocT ^bM rno*xai Tjsaoni XoorfoS tjibcixxI asol ii ' .acioicfrPxXd'o ncieitiso \&-\\ ot ^jgGOcn ic Sf^woitoo \£.a9Y X.,.o8xi Si-'d" xc QffioXo c.'J- j^B gnxd'8xx9 0:i^.8ei,d6K^ ic eriT .000, 6X.; io noid-qsoxe srlj ri^xw B9*£f»i:jjplX negd asri ado"- \6 '-esxiorid-ire Tii'%'iB(:-. griJtwoiTOd erid" ax cfruromjB is^'cJ-sX :' bn& d-c;x909i rfeso sriT -„-. ...-, :.. _-..„ , .:il 3d"ci;i909i ed& Xxs*9& ni 3worfa rXooaxr on eis 9i9ri'T ,em9d"x noxcr-aticfO'i' qe ycf actnafflsaTira' 39:.'£!T; v,tiD srJ wsirisogo 'oi£.o'i ariJ esjb eex&J yd"xo Jbgcfpsl 1B9~ XjsoGxi rio£.9 io 330X0 end && d'09m9ltd"98 XsBxi b 9Ufi9V9-x doxd-fiXBd" ffioijt beii BiiqoiqqB drtxromB Xsd'oc^ e?'.i- to 5: -yec; d-nsjJprixXsl) kx JigvXovax :gB.i*i srid' XXb S9m0"8£ d-.c Ma .adn-snj r ■ Jax.'^". bn.B as -r. ^0^ dnenied^d^a grfT 1:0 ,. ..B nsworis X)ti„ . .o'^I Ioorio8 rlgxH -.^ningvS 9(1+ io rf-gxH SKxn9va 9x1 d- io aXBqxonxxc: vd .'^erriird-sT 00.000, ^■,,' "31 srij- loi 2laj^ ci-on .^x*) -xodd-xg Xxcxrcf or'd- ee:j.£:oexe sxld" rlJi.. B9d-££)xx;p.tX nesd aeri 9<{Cf'" \s Xi-XBoff orld" il dTiuoroB d-OBXs eCi- litasj ^ecorr; 99I XoorioS dgxH snxfigvS rtoxd"Xbcioc doue. .fionxrais.tol) i sw Bess q&I loi oXtfBlxsvB .93X16 d-on filxroo Bf-qxioB asnisl io d-nsrriBd-Bed- Lkb IIxv/ *8bX erid' nl .Jo9^i:voiq 8SW d^pgigdrix bQsnoos bzB 000, S| xo b£iv± cte/Jid- b -•XBXorfos i&d-vted io noxd-omoic erlo ■^:oi Jnsqa 9rf yb^ Btiui axriT io QoaQf.&d d3so B ax ©ier^d" emi:^ drieasic- edS dA .i"X£f| 9i3£m noed 9VBCi 39iwd-i£:aeqxe oPl .firtxii d-srfd- nx l^iS.eaG.Sf .si£9Y Xbi 9V9a loi 899^1 9d-x;d-xd-3nlsr:d- ni rmodt soavkLsd rl8Bo oriT .Qd-Bd-B 9rld- 9SJb ax OO.XeXX$ io Jbnxr^ - 6 - The detailed cash receipt statemerxt of the several funds of the Boarr' of Education ^cy source and month for the year has been prepared to show the source and frequency of receipts. The petty cash fund of |350.00 has been set aside to provide for contingencies which constantly arise. In auditing this fund, a surplus balance of :,H»12 was found v/hich it is believed belongs to the Assistant Se- cretary, and should be paic". to him. In or'^.er that the Board of Education may have a read^ reference to the contracts in force on June 30, 1917, three statements have bean -repared in summary form shov/ing such information as was deemed imperative. They are viz: contracts for service, contracts for construc- tion work, contracts for the purchase of supplies and equi^Diient. The second statement reveals incompleted con- struction v/ork costing Ol,E87,805.77. Of the 148 pieces of property wwned by the Board, sixty-eight pieces were foujid with incomplete files of titles of abstracts, warranty deef.s, and court pro- ceedings. Statements nineteen and twenty show both com- plete and incomplete files, with the aid of which the necessary corrections could be made. Statement twenty-three, a list of the insurance policies in foi^ce June 30, 1917, presents a problem to be solved by the Board of Education, viz: to what extent should the property of the Board be insured? During the last five yeais the Board of EducatiOx-i has spent an amount of $4,486,028.24 for the construction of school buildings and additions to the existing school buildings. The greatest disbursement incurred '.;as in the year 1915-1916, which amounts to Ol, 435, 028. 31, ,-.nd •;' ; smallest in the year 1912-1913, amotmting to 0291,939.99, with an average of .;897,207.65 per year over the period. Statement twenty-four, showing the detailed construction costs for the fiv§ years ended June 30, 1917 should be carefully sci^itinized. a' o EH M i-i Eh O •^ ry O en 1=3 M R P W Ph F^ o O >-< Pi F-i « 1— 1 ol O Ol mi O to CO CO O -a; PP CO GO M o w Ph CO o Eh O o en CO W t> K pa CO w CO S o O o M ^^ CO en w CO CO to o o ^ OCU COOO • • • (J. i-H CU vo cn •^ O tJ -o ti n l^H rH O O :Z, CO CO tt) o PsW CO Pi ^ -H -P •H -P CO o CO o m > M W o o CO to o ■s> ^ cvi to •* to CO 03 o u 6h -p CO o ■p ■r-( o r-H o i-t Ph PP O CO « CO CI --< « CO ca ■^ Ol CO n r-^j 6h l-H <^ en M M « t-4 Ph M O w ''h v.T< Pi M P-l Kl -^ o • 00 cr> CO I -p -p • o • • SH O 3rO P 05 •H >5 O OJ p; CO CO o ^ u ci ^ o oj h^ Ph CO o CO GO H CO O s to C\l to to m lO o cr> to to CTi rH CO Q) P;>< U3 in 9 • CO CV! rH O vO ^ Lfi t- Cvj 00 ^c^to rH >i fH 05 O Ph'H M« Ph 'cf (D H CrH •H 'H c O H ■P a ■H fH Ph O f-i Pi ft n3 o 4H OCD CO •^ • • CO CO uD in u C3 CO 3 r-{ M I a 111 ■H "-P P..rH ■-, I -H fCi vD O ■d rH -H ■© C -P O rH G 05 rH >5 rH O • O C P O O S I SH o CO (Xi SH • 05 O (B O Pi ■P CO pi n • :i r-i ri •H 05 W > (D oj X CO -P rH r-( P^O fH O ro +3 o o o •H fH • ■P ,c! to o •H -rH ti '+H 0) o X c +^ C 03 05 P CO rH O P< CO CD fH P, 03 03 03 x: o Jh in to "cQ •H ^ ^< tJ 03 03 rH O 05 Eh CO O Ti P 00 CO to o o • o o o in C\J r-i to o to to rH rH G^ in CO m cr> CO o CQ O 05 -e 0) e >5P 03 C ft o U B O > fH O H -P G Hh O ^ O « ■H P fn r^ ft O -H >H HH ft'C! CO rH H I 1 i£) £> r-i <-{ CT^ CTI rH I rQ 05 ^A o8 CO p CO 03 d) CO CO fH CO fH o CO Q) •H ■P (JO 0? •p c o in rH lO ■<;» < 1 w CO rH e'- y: ) 1 rH er* r— m cc t- . vC 00 1— 1 o 1 1 o • -H • • » c • TJ • • cy ' c • c 1 5-1 • (D • CO CO 03 1 pi 1 w • p. :§ ^ S » c ' a « O 1 -H • - ^ w 03 • -p w (H 1 -C! • C - TS w (D • o . q; . CD « fM 1 ;:( • M 1 • B 1 f^ • S •H •k t:j 1 o . H ri CO c < o . -P r-^ w ce 1 d . c o M 1 C . o G Eh rH 1 3 ' C3 s M 03 » t-^ CO aj r ^ . > y* Jh W t3 « 1 o o O PQ t-^ >5 1 SH K 1 E m ■H ^S ro M 1 0) p (U o ^-^ t3 ^ 1 >.H > CO > CO M P^ 1 ^ e u U 1-^ < PhO 1 0) <# cx> 1 cr> in rH o ^ f CJ CO H > o 1 H cr> (H in 05 !> cEi CO rH rH . ■>- =&?>= in O ) rH O ID d 1 en o X <:f o •i-t ^o o fit rH o ) * • CO o 1 © • • ♦in iH 1 o • « Oir-i 1 c • • (D 1 d • ^H . 1 K) . CO ;3 p^ 1 J3 . a> ■P -H 1 CO . W) O !3 I c . c\3 CO ;3 o^rH o8 1 -H ^ EH 5h W 08 -P 1 CO Xi M -P c CO c • 'd E CQ i:i I CO CO o8 o 0) (D 1 o ::i a QJ CO ■H ■M e ) fH -H o e >3 Cti H -r? fn O Ad « >^ Jh ■P rH 1 •ffl c IS ;:i ;3 cr 1 o p i-P " E^ c3 -P -cf 05 w 1 <"■ OJ c a HiaY ffr!' ' ■^JAHA 8e.vss,:&. 'Jsa 00.':.^."> npi:; • • • » - + ..,11 - 1 o; . K I sa - 10 - CITY OP DETROIT BOARD OP EDUCATION 3. SUIVMARY ST-ITEMEWT OP RECEIPTS AIID DISBURSE- MENTS POR THE T'uEIVB MONTHS ENDED JUNE 30, 1917. Receipts Balance, July 1, 1915 ...$14,327.68 Disbursements July \ 1916 August, September October, November December January, 1917 Pebruary , Ivlarch, April, June , Balance June 30, 1917 . 638 .$877 67 29 1,364 24 17 11 15 17 1,005 547 ,490.52 ,284.32 ,266.12 ,977.38 ,045.02 ,567.88 ,014.05 ,008.70 ,511,72 ,245,84 ,711.58 ,191.76 |163 ..257 594 570 534 541 435 453 468 550 540 512 ,984.24 ,309.29 ,466.32 ,568.14 ,542.15 ,556.54 ,789.49 ,860.20 ,878.15 ,841.54 ,777.28 .458,79 4.610.54 1,629,642.57 $6 ,629,642.57 e X (tnr ^i»dr v I CO i-i tq ^P r:.T CO O &1 s K w 1— 1 w« o <1 5|^ >^l-q M CVJ ^< ID rj< C71 O in '^< CO O'i to << c- CJC\lCOpHiHLn<'C\irH>.OWC--( >J to in 'cfCJi^OCOOi^DCriOCOiHC-CO \j CD 0-1 coOvOsi CO ;ii LO in UD C- CO CD CO t- v:)! 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Disbursements, Cash Balance, Encum- hrances and Unencum'bered Balance, (This Statement is omitted except in original copies) (I - lo - CITY OP DETROIT BOARD or EDUCATION 5. Statement of the Building Fund, Jipproy-riationt, Transfers to and from Ap:.:^ropriations, Disbar se- iTients, Cash Balance, Sncumb ranees and Unencu.:.- "bered Balance, (This Statement omitced except in original Report) -T A- CITY OP DETROIT BOARD or EDUCATION 7. Statement of Receipts and Disbursements of the Maintenance and Building IT'imd for the Fiscal Year Ended June 30, 1917. (This Statement omitted e:ccept in original co-oies) - i: - CITY OP JDETROIT BOARD OF EDUCATION 8. Statement of Receipts and Disbursements of the Evening High School Tees Fund for the I'iscal Year Ended June 50, 191V, (This Statement omitted except in original Report) 10 YTIO m: ■> -for.'ort r.'ori c^: « :■..., J jqac-ii J, - lb - CITY OF lETROIT BOARD OF EDUCATION 9. Statement of Receipts and Disbursements of the Institute Pees Fund for the Fis- cal Year Ended June 30, 1917. (This Statement omitted except in original Report) CITY OF DETROIT BOARD OP SDUCATION 10, Statement of Receipts and Disburse- ments of the Scripps Memorial ^^^nd for the Fiscal Year Ended June 30. 1917. (This 'Statement omitted except in original Report) 1 • - CITY OF DETROIT BOAR© OF EDUCATION 11. Cash Recei-ots sf the Building Fujid by Source and Month for the Fiscal Year Ended June 50, 1917. (This Statement omitted except in original Report) - 19 - CITY OF DETROIT BOARD OF EDUCATION 12, Gash Receipts of the Maintenance Pimd by Source and Month for the Fiscal Year Ended June 30. 1917. (This Statement omitted excei^t in original Report) - 20 - CITY OF DETROIT BOARD or EDUCATION 13. Cash Receipts of the Scripps Memorial Fund by Source and Month for the Pis- cal Ye-.r Ended June 30, 1917. (This 34;atement omitted except in original Report) .f-.t: - 21 - CITY or DETROIT BOARD OP EDUCATION 14. Recapitulation of Cash Receipts for Year Ended June 30, 1917. (This Statement omitted except in original Report) l;:. - 22 - CiTY OP lETROIT boaRd op education 15. Petty Cash Fimd as of Augufet 21, 1917, (This Statement omitted except in-original report) h...' U/i^Ct :i - 23 - CITY or DETROIT BOARD or EDLJ3.iT I o n 16. COIITRaCTc: i"OR SZRVICr IN FCECE iS OP JUIffi 30, IS 17. SUPERliJTENDENT : Dr. Chas. E. Chadsey, appointee'. July 1, 1915, lor a tsrra of three years, at a salary of SQOOO.OO per year. (Page .2, Proceedin'-^-s 1915-16) BUST LIE 33 KLIIUGER : Mr. Chas. a. G-dd, r-D-oointed Decemher 1, 1916, for a terra ending July 1, 1918, at a salary of :,i4,000 per year. A bond of CSIO.OOO is recuired, I Pa:i,-es 247 & 252, Proceedings 19 16-17) SUPERVISOR OF PROPERTY : Capt. filbert E. Stewart, appointed April 8, 1915. for a terni of four years at a salary of ^3,500 per year. (Page 362, Proceedings 1914-15) ARCHITECT; Messrs. Ilalco-nson and Hig-inhotharn, ax-OiiTtec. Janu- ary 1, 1917, for a term of ohe year, at a com:oen- sation of 5% of the cost of ne.. buildings and additions; to be paid as follows: 2^o less 15/o of the whole amount for drawings and si:)ecifica- tions, and 2-^b for superintendence of construct- ion. paid vvL thin thrtty days after building has been com ^.leted and accepted. (Page 253, Proceed- ings 1916-17) CONSULTIITG BKGIN5ERS: Messrs. .Vmrnerman and McColl, appointed January 1, 1917^ for a term of otie year, at a compensation of 5% of the cost of the vvoick performed by them, to be paid as follows: Z^o less 15% of the whole amount for drawings and s^pecif ications and the rcmainidr for inspection of work assignc' to them when accepted. (Pago 254, ProceodingG of 1916-17) . rr.-»r T" r I ■>ju--<;i&X ciN io r rr, jO" R '1 vi-dX(^X - 24 - GOAL '.TEIGHER: Mr. George Wilson, c-ppointe^" iuly 1, 1915, for a term of foui' years, at a compensation of 6 cents -oer ton of coai weighed. (Page 353, Proceedings 1915-16). TIMING AHD KI:PAIRIIIG OF PIAI'IOS : Mr. Hubert S. Batcheller .appointed April 26, 1917 to tune and repair pianos during the fiscal year ending June 30th, 1918, as follows; Tuning pianos $1,00 each. Tuning and "bringing up to international pitch, when two tunings are necessary, v'l«50 each. Repairing, bQii per hour. No extra charge to he made for hroken strings, hroken in tuning, except on Glough and V/arren and other old pianos; these to be charged at 25f/ per string, FURNISHING AND LAUNDSEIIIG OF TOl/SLS ; }.fe.ssachusette Laundry Comj^any, appointed May 10, 1917 to furnish and l?.under towels for the Board of Edu- cation during the fiscal year beginning July 1st, 1917, according to specifications as follows: Hand towels, Offices, ^\,^Q per 100, Small towels, offices and Stock Department $.50 per 100, Large tov/els, all otheSr departments, $1.75 per 100, r::binding op books: Messrs, V/. 3. i/indisch Co., appointed June 30, 1917, for a term of one year, at a compensation of V2^i for text books, -^2.25 for large books, and v-1.25 for encyclopedias, (Page 525, Proceedings, 1916-17) 0P::RATI0N op LUriCH ROOMS: Mrs. John Bucheger, at the Eastern High School, for a term of one year beginning September, 1917, at a" cost of $160. Mrs, John Siebert, at the Central and ■/estern High Schools for a term of one year beginning September 1917, at a cost of OlOO. (Page 671 Proceedings 1916-17). g J "'.6 c ( Vi-o.-.t-j. 'CO !c; ,OuX JAO; .a ici-a; iVc "r - 25 - R::KTAL of Dvy-SLIINC-S : Property bounded by Second, Third, Beech and Jones Streets to be leased to i/. G. Holdswnrth and E. J, Crovvells for one year beginning June 16, 1917, at a rental of ;^?550.00 per month. (Page 693, Pro- ceeding's 1916-17) Property Henry '^.nd High Streets, All property exclus- ive of ,,-l£5 Iixgh Street Jest to be leased to Louis J. Hoffman on a month to ijionth basis at a rental of 0350.00 per month, -payable in advance. (Page 693, Proceedings 1916-17), No leases in force at present, eONS'"R'JCTION OF Cgi.rjSTT SI]3:r;/:lL:CS AND PRIVEV.'AYS: Contract awardo;"'. to Otis Cement Construction for a per 10, I o;. o.-'C ye..r enuin.'^ June JO, 1S18, for the furnishing of material anC labor for the construct- ion of ceoent sice\/alks and drivev/ays accoriing to the specifications of the Board of Public ,/orks, at a cost of 13^4 per square foof for sidewalks and 15$l' per square foot for driveways. (Page 532, Proceefings 1916-17). SALS OP OLD BOOKS _vI'.ID PaPEP.: "Contract aV/ardsd to Letroii. Paper Soociv Ou. lur a period of one year ending June 30, 1918, for the sale of old books and paper at a cost of 75c.' per 100 lbs. for twelve tons from the Board of Educat- ion stock department and 4:0^ per 100 lbs. for 32 tons from six high schools and office buildings. (Page 600-601, Proceedings 1916-17), - -.o - CITY OF DETROIT BOARD OS EDUGiiTIOH 17. Contracts for Construction Work in Force as of June 30, 1917. (This Statement omitted except in original Report) - 21 - CITY OP DETROIT BOARD OF EDUCATIOI 18. Contracts for the Purchase of Supplies and E<^ui;:ment in Porce as of June 30, 1917. (This Statement omitted except in original Report. ) ricH^nsc fO YTIO -jQ-iC J. n. - ^c - CITY op HDTROIT BOARD OP EDUCATION 19. Statement of Abstracts of Title, ■/arranty De^cls, and Court Bro- ceedinp;s affecting Real Estate, as of June 30, 1917. (This Statement omitted except in orisina.l Report) -i,^_.'a ex , '. :. ■:.•. . J V LV o .r; 3 aiffT) - ?s. - CITY OP DETROIT BOARD OP EDUCATION 20. Statemeiit of Incomplete Piles of Abstracts of Title, ..'arranty Deeds, and Court Proceedings affecting Real Property , as of June 30, 1917, (This statement omitted except in original Report) ^<.M ,W^ icr^oxe \ '.•■,, V- , J. -.r- - 50 - CITY OF DETROIT BOARD OF EDUCATION 21. Statement of Land, Structures, Fixtures, and Equipment as of June 30, 1917. (This Statement omitted except in original Report) TIO«Tai(I -^O Y':'-'^ r\Tr,-7 rr- .cit'i^ JJl CITY" OP DETROIT BOARD or-' EDUCATION 22. Inventory of Educational Supplies and Equipment ©s of Ju:ie 30, 1917, (This Statement omitted except in original Report) - -,.2 - CITY CI' DETROIT BOARD (F EPDCATION 23, List of Insurance roircies in Force as of June 30, 1917. (This Sta,tement oi:'t'ted except in original Repoi") ocr&05'- - 1.3 - CITY OP D3TR0IT BOARD OF SrUGATION 24. Construct ion Costs during the Five Year Period. Snded June, 30, 1917. (This Statement orr.itted except in original Report) )5.7, rfoidTt.^-r.+sfcor.) .-frS ir^r," ■rrrn = t F ;^^ r r rfT" ^ 34 - CITY OP DETROIT BOARD OF EDUCATION 25. Fees paid to Architects and Engineers during the Five Year Period Ended June 50. 1917, (This Statement omitted except in original Report) - OO - The following statements are prepared as a result of the audit of the transactions of the Board of Trustees of the Teachers' Ketireraent Pund for the year ended August 31. 1917. 26. Statement of Receipts and Disbursements of the General Fund for the Year Ended August 31, 1917. 27. Statement of Receipts and Disbursements of the Permanent Fund for the Year Ended August 31, 1917. 28. Investments-General Fund as of August 31. 1917. 29. Investments-Permanent Fund as of August 31, 1917. .. to ae :i(: lO £JB jmie "fp ■ v^ -'■ ^^ "■■' ' '^ .'■ - :;o - COMIENT ON SOLVENCY OF TEACHEHS^ RETIRSIENT FUI^FD It is believed that an actuary table. developed for the retirement fund, would shov/ that this fund is insolvent. In other words, the prem- iums paid by the teachers and other existing sources of revenue of that fund are not sufficient to meet the liabilities incurred. This condition is true of nearly all of the pension funds where no scienti- fic stu(fty has been made or v;here resulcs of such studies have not been adopted. This subject should receive attention in the near future. -^ & V X . - 37 - CITY OF DETROIT BOARD OP TRUSTEES - TEACHERS' RETIREMENT FIMD 26. STATEMENT OF CASH RECEIPTS AND DISBURSEMiHTS OE THE GENERAL FUND FOR THE YEAR ENDED AUGUST 31, 1917. Balance Sept. 1, 1916 ^57,350.10 Source of Receipts: Tuition, non-resident pupils Premiums paid by members.... Penalties-absence fees...... Interest on Investments " " Bank Balances... Teachers* Salary .$13,049.34 . 22,390.00 . 2,131.74 . 3,036.50 . 1,091.95 Fund.... 4.313.78 Total Receipts 46,013,40 Total available #103,363,50 Object of Disbursements: Annuitants.. ^33, 768.00 Investments 30,000,00 Refund pro rata fees because of resignations 59,50 Refund to Board of Et^ucation because of overpayment..,, 38 . 98 Total Disbursements 96,792.52 Balance August 31, 1917 6,750.98 ..-.r_'3. -i'.' r'l-'m I « T T " ■! ♦dS ViUi ,ic u i :iv u -.t^iiaLLw cd' t" c c ee.BS no j 'I CO •■rn - j3 - CITY OF DETROIT BOARD OF TRUSTEES - TEACHERS' RETIREMENT FUND 27. STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS OF THE PER1\!ANENT FUND FOR THE YEAR ENDED AUGUST 31, 1917, Balance. Sept. 1, 1916 ., $9,048.61 Source of Roceipts: Ree.emption of Bond, 500.00 Total available 09,548.61 Object ox Disbursements: Investments < $8,581.51 Refund of tuition fees paid by students . « . . 425.21 Total Disbursements $9,004.72 Balance, August 31, 1917 5^5.89 $9,548.61 J9 - CITY OF DETROIT BOARD OF SDUCATIOH 2S. Board of Tiustees - Teachers' Retirement Fund Investments. General Fimd. as of August 31. 1917. (This Statement omitted except in original Report) - 40 - ^ITY OF DETROIT r.OARD OP EDUCATION 29. Board of Trustees ~ Teachers" Retirement Pund , Investments, Permanent Fund, as of August 31, 1917. (This Statement omitted except in original Report) . yi.i.: x'-j 6 1 - 41 - DESCRi:~TION OF AND COI-H-TNT O.N THg Al The audit of the transactions of ths ".oard of Education for the fiscal year ended June 30, 191v, .vr.s ccrjmenced on August I'o and completed Septeir.her 19» In all there v/ere thirteen persons engaged, nine of v/hom worked the e^reater part of the period. The cost of "^.he -L-J ^ s:'i.^w'' -j.i • tc .-■ i'j- II. 6 rr.r vIuneoeH 6ricf ■isXIoo vsnoirr x :X -^f[ '""'^""'n"'^"' 9' -w -* r-. .c«?i-ocr ifffp .0 - 44 - appearing upon the tax record of the city. This reouest has not "been complied ./ith so tho several pieces of prop- erty owned by the Board were taken to be those for v/hich titles, deeds, and court action were on file in the oflice. A construction ledger which would control dis- bursements of every origin would reduce the possibility of duplicate payments of costs of work performed and would facilitate the prompt adjustments of aecounts. It may be stated that defects in the present system exist. (1) Relating to the use to which supplies and equipment are put, (2) Relating to the failure to properly examine deliveries, (3) Relating to the possibility of falsification of acknowledgments of services or articles called for upon the invoices, (4) Relating to the failure to verify receipts of money at its source. All of these issues can be rectified as suggested in the recommendations of this report, excepting the third. The taking of a complete inventory of personal property owner' by the Board was nnt attempted because of the limited time and funds. However, the inventories as submitted by the principals of the several schools were given a test check and v/ere verified against the stores records. Many discrepancies arose because in most cases the records were of no value due to the system employed. The money spent on this department during the past years has been an absolute v/aste because of the poor records and the fact that they were put to no tangible use. It is not the thought to criticize the employees of this department for they worked diligently against odds beyond their con- trol. The personal property ov/ned by the Board as of June 30, 1917, has been computed as to quantity and arti- cle from the inventories submitted by the principals. ..ith this data as the starting point the new installation can be made and should in time adjust any errors that exist. . ,' No attempt- has been made, to compile cost data because of the limited time available and the lack of standards. V li-C' --■ Zf .: * i^^ J iniij ,8i■, rslcfj- - 43 - The listing of real property owned by the Board of Educat .on as published in the annual report con- tains i:iany errors v/hich have been copied year after year, thereby tan^in^ to destroy the value of this statement. The files containing the legal papers pertainint to land ovmed by tl.9 Board could be, kept in better form if a sum- mary sheet were added. The City Controller st:.ted that he will refuse to make settlement for any piece of property acquired by the Board unless the warranty deed states the actual value of consideration. - 46 - recommendations concerning accounting records idid procedur:] It is "believec. that the installation of the following records and procedure ..ill aid in the u^dmanis- tration of the afi;airs of the Board of Education. 1. GEI^IERAL LEDGER ACCOUNTS These accounts should show everything that the Board of Education owns and owes. They will at the same time act as a control over several of the detail ledgers, 2, ACCOUNTING ON REVENUE AND EXPENSE BASIS In order that a gaaga may be had of the transactions of the Board of Education, it is important that the accounts be operated on a revenue and expense basis indicating revenues accrued and bills payable, as opposedto the present system which reflects only cash receipts and disbursements. 5. REaL property RECORDS Such a record would indicate at a glance the history of each -.arcel of land owned by the Board of Education, its v?,lue, lo- cation and cost of im roveni^n ts. In con- nection with this record a listing of all legal papers pertaining to e^ch ic.rcel of land owned by the Board of Education should be inserted in the files with such papers. PERSONAL PROPERTY RECORD The estimated value -placed upon he .erson- al property of the Board of Education is large enough', to warrant the operation of adequate records in order that no losses may occur. The persorjc.! "irojeity records should rovide such control, "a.:! should also indicate the life of tho different kinds of equipment. -..-i.J-^C.^-'U..l . Li ■, XO D'. SI^ ...... -. .... OHITKI^OCCi. .a JjiXJb c -J y,i-iio ?- j lo JuJb JvOv .i-i^C^ »X ^< ^ « . 9JS' to 9111 Sil* r ■ :o3r - 47 - 5. GONSTRUgTION LEDGER It is suggested that a separate acccuunt should be operated for each construction project so that a complete history may be had v/ith little effort. This ledger should later be enlarged to show the cost of the different kinds of work performed, 6. SCHOOL ACTIVITY LEDGER The present classification ledger might well give Way to a record which would produce more detailed cost date of the entire system, and this can be done at less cost than at present as the tabulating machines installed in the Stores Department can be used to advantage. 7. DETAILED EXPENDITURE AOCOM TS If 8 standard classification of expanditu.re accounts were to be used thruout the entire system it would be possible to arrive at the comparable cost of results. 6. JOB COST RECORDS These records and proceciure are no\J being developed by the Chief Engineer. 9. CENTR/lLIZATIQN OP PAYROLL ./ORK The payrolls could be more economically pre- pared and the checks more easily distributed if all the payroll v/ork wer^ centralized in one department, 10. TEACHERS* SAL.'iRY RECORD A card record for ihife purpose would be more practical than ths present loose leaf sheets- 11. DAIiDY TlltIS REPORT It is suggested th?.t employees ./orking in the fielf^, excepting those connected .vith the Educational Department, be required to furnish the payroll department with daily time reports. -,w* f i .3 Silo - 48 - l.:. .^-^.SPOJSIBILITY :0R SUP-LIES All employees of the 3oard Ox Eiluc^.tion using supplieB and equriment in the can dust of the activities under their di recti on should be re- sponsible for the proper use of such sup;jlies and equipment. 15. R3NTAL OF F./EIIJIIC-S It is believed that more money could be earned by the Board of Education if the dv;ellings on condemned land were reaatod thru re^J. estate agents, on say a percentage. 14. GEITSUS ENmiERATIOII BY TET I)EPAK2MI:FT 01 COIlIPULSORY EDUGA'JiO l Inasmuch as the Department of Compulsory Education is m.or3 familiar with the children of school age in the city of Detroit, and ha,s little to do during the period assigned to cen- sus taking, it is suggested that this depart* rnent should take this census v/ith the aid of additional help. In taking the census for the next yeas: it is believed that the tabulating machines can more readily compile the data and should be used for that purpose. 15. AJX)?TIOIT CI' 3T.J'TDAP;D CONSUMPTION Ai;.02Idrr3 It is suggested that the detail consumption reports to be prepare:', from the stores system now beinr: developed be md.de the basis for the adoption of consiunption allotments thruout the school system. If that were done an equit- able distribution of supplies v/ould be assured during the ensuing year, 16. VERIFICATION OF FEES GOLJ:£GTED PROF EVENIN G HIGH SCHOOL STUDEUTS It is sugp'estee that an auditor from the offices of the Business Manager should examine the en- rollment cards of all the students in the Evening High School classes and verify the fees ccllocted from such schools. 17. ^/ERIFIGA.TION OF FSE8 COLLECTED FROLI NON-RE SI DEI' T PU^-ILS As in the case above, it is believed that an du i) i. '©ajBO arlJ^ ai o* •^ '■' auditor should "be sent to each school of the city xor the ;urpose oi examining the enrol] - rment recoi-dp and to ascertain the niujber oi pupils v/ho should pay non-resident fees and vsrif 7 such results against the amounts actually collected 18. VIIRIPICATION OF 7IN33 G0LL5CT2D TROM PUPIL S A report from the Chief Engineer showing all property v/hich apparently has been maliciously or by negligence destrojred v;ould serve as a basis for the verification of the collection of fines from pupils for dofacing property. 19. SIMPLIFI5J V0U3HER It is suggested that a voucher containir^g all the information now sho'.vn upon the present voucher with the addition of certain certifi- cates, all appearing on one side of the voucher, be ado-Tted. The vaichers should be prepared on the typewriter from the audited invoice. 20. STORE RECORDS The following stores records are recommended: 1. Combination requisition for supplies and delivery receipts. 2. Notice of goods to be returned to the supply house. 5, Baclc-order Delivery Slip 4. Goods Received Slip 5. Goods Issued Slip \Jith the installation of these additional records in the Sup- ly House a better control should be had and the v/ork would be facilitated, 21. PERIODICAL FINANCIAL STATSI'SNTS It is recommended that complete financial state- ments be furnished at the close of each month's business. The nature of these statements should be - 1. Statement of appropriations 2. Cj.sh rccdipts and disbursements 3. Revenues and expense 4. Costs 5. Quarterly consumption of supplies Alf-r fo J CO, .[■[ r. r: r^ f ■ V- 91£. t no osnoo"r.? ;: - ^0 - It is believed that thp ;')resent force of the business manager's office ie large enough to undertalce all of the changes which are proposed in this ropoit. HECOACEFIDATIOrS C0NC31R!Tire !.lH.inT:;i^":mCS OF SCHOOL PROPERTY 1. It is r?Kionr\enr\cc\. that 'OJit il 'c\e chief engineer has perfacbcd his org?.ni3o,tion of ,i£.nitors and engineers, the specific purpose for which he v/.:.s employed, th.^t the tv/o functions of maintcining- and o->erating school property be carried on under two supervising hends. Or else, tloat the chief engineer be furnished a; technical assistD.nt to relieve him of t>e direct function of supervising the operatioi of buildings. Is the matter nov; stands it is believed th .t the care of buildings and their maintenance is too big a job |or one man to handle successfully. 2. It is recommended th_t the chief engineer's of lice be moved to the "shop" because the "bosses" report there daily. By having his office there the chief engineer can more easily keep in touch v.'ith his subordinates. 3. It is recommended th^t only one person be enployed tq do the clerical work in the office of the chief engineer. E^y moving the office to the "shop- , re- lieving the stenographer cf -.naking out the pa3"- roll, i:ind. by discontinuing the purchasiin^ of sup- plies by the clerk, one man should be able to handle all clerical ./ork and records. 4. It is recommended that a monthly report of v/ork done be Submitted to the Board of Education so that this body may at all times be informed as to the progress and as to the expenditure of funds authorized to carry out the annual v/ork program, 5. It is recomiriended th^t S'^pplies and materials be bought by the purchasing agent of the Board of Education according to a system which v/ill provide for proper inspection of the deliveries. -ei sno^ '1 eJ;. RECOI/nENBlTICNS CCNCnmilNG PURCH.«.SI!TG OF 3lTi-?LIES It is recommeiidcd: 1. That the v.^iisties of ?up:^lies bought by the Board of Education be reduced to a rnininura 07 standardizing the grades and fa-a2.ities o:c .rap- lies used, and thit the standard, dexl:iite and technical specifications lor ell supplies be prepared and employed in the purchase of such sup^-il^er, 2. That wherever founc" more ^r^ctic^.ble, sup:olies he bought u-:5on sample. Hov/ever , contrary to the ;jresant method, it is recom-aencled that tha purchasing agent choose a standard scuaple and receive bids usin^ his sample as a standard. The present plan of allov/in^; each bidder to furhish his own sample, without refer- ence to any standard sample of the Board of Education, tends to eliminate real competition because vendors do not bid upon the same definite article. 3. That quantity buying be extended to include all sup- plies, This can be done more easily by classiifying supplies according to their trade names rather than according to the use to which they will be put, "id submitting proposals for bids to vendors upon sci oi- ules classified in the proposed manner. At present, proposals are sent out for high schools supplies, educational supplies, kindergarten, drav/ing^ manual training supplies, etc. These various schedules contain many supplies and materials in common, v/hich, if combined in one schedule, would propably tend to reduce prices. 4. That a standard supply list of all articles to be used in the puTylic schools be prepared and published by the Board of Education as is now being done with reference to text books in the primary and gr;.muiar grades, and th;:t this list be adhered to strictly hy all persons miking requests upon the puichaoing agent, deviations being permitted only bj? ap.roval of the Board. 5. That the Board of Education discontinue the practice of ap-^roving those orders for supplies and materials for V7hich contracts have bean let for the v.hole year. This v/ill not only save time t5f the Board, but will expedite purchases and will save a needless expendi- ture of money for ;3rinting the adoption 01 such orders in the proceedings of the meetings of the Board of Education. ■ y r r : - \'\ c* '■ f^it* -^-^.*J -T -r^ \: V- (t 91 to F5T.t-.r' .1 .t&riT lo ■b'xjr.oC sri;f io .1).' 'cf ax - 0^ - 6, That in order to prevent overdraft of ap-:ropriatior!S, no -purcliase order be placed until the accountant or business manage; certifies th~t at the time the order is pierced there is an unenctunbored "bala-nce in the funds to v/hrch the piirchase is to be charged, adequate to liquidate the liabilities incurred by the issuance of the order. 7, That inspection of supplies iioclnde a laboratory test v/herever the quality c .^n be derrained by !3uch means. nt tp,.'fT .a ,s'6 RECOMjIENDATIONS concerning OPE-iATION OF BUILDINGS. It is recommended thT,t the operation of buildings be given full time attention by a technically trained cnan, either the present chief engineer or an assistant to him. In assuming from the time of his appointment the double function of Supervising the maintenance and the operaticsn of buildings, the chief engineer has taken on so much v/ork that he has been unable to devote sufr'icient time to the important difficult problem of standardizing the work and salaries of jaP^tors and engineers. However, the latter . job was considered his primary duty at the time he was Employed . as economics to be effected in the service of operating the buildings depend upon a plan of reorganiza- tion. It is not intended to imply that the chief engineer should have perfected his schedule of standardizing .vork and salaries b/ this time, but it is believed that the task is so large afid so urgent as to require more attention than he has- given it. " The following suggested factors to be determined as a basis for reorganizing the engineering and janitorial staff gives evidence of the magnitude of tliis v;ork: The maximum amount of .vork an engineer can do in eight hours in operating a heating and ventilating plant, measured in terms of coal handled, attention given to the plant, and such other bases as the chief engine ?r may deem practical. How many hours are actually needed to be spent by engineers in operating the plants in variras sized schools. How many hours can an engineer givo a day to other duties such as cleaning, etc. This, of course, presupposes sufficient time devoted to the heating and ventilating plant. H^w many hours of additional help does an engineer require to clean the building. How extensive an area -^f class room, hall, side- walk and v/indows. can one man clean in a wo-rk day; one woman - restricted to indoor work. During how many months of the year do engineers in the larger schools need firemen to assist in the operation of the heating plant. 3T.-':a -Ji. ctr. i at CIQ Bt . W ^A^C'— >•« \. During vvh-at hoi'.rs of the day can cleaning be done in the schools; \.'hether clsai'-ers shall be on duty from 8:00 A. H. to 5:00 P. H. , or shall come on duty in the after- noon, so that the amount of time lost in waiting for cla.ss rooms to become vacant is eliminated. Economies to be effected in the service of operat- ing the buildings depend upon a plan of reorganization, -.■t -jb- RECOMEKM-riONS CO.MC:]RWII''C CON STRUCT I OIJ OP BUILDINGS. 1, It is r3C0".mendefl that the Board of Education con- sic'.ei t 13 plan of enployinp cUrectly its ovvn'archi- tect ?:/ \ enficineer on a stEaight salary "basis, with vvliatever iorce is necessary for the planning and inspection of school tuilclings. The following rea- sons ire advanced in sup-'Ort of this suggestion: (^. ) Under the fee system the architect and engineer are paid according to the cost of the building and not according to the amount of work done. The possible injustice to the city of this basis of payment is especially evident at this tine, when the cost of constructing school builcUngs ' similar to those constructed during the past five years shows an increaSQ. of at least 40fj. In the tabic on construction costs iuring the five-year period ending Juno 30, 1917, the high- est average cost per room is 06,880.32. The appropriation for school buildings for the cur- rent year are based on estimates of C'10,000 per room due to increased cost of labor and mater- ial. It is Tossible that the actual cost of preparing plans and of supervision has not in- creased in the same ratio, fb) In vie. of the fact that the plans for each_ school builcU ng during one year are not radi- cally different, it is possibly a poor business proposition to pay a fee of 2^c for plans on each building when such plans are made by the same architect and engineer. It seems logical to assume thr.t if an architect and engineer, em-^loyed by the Board to drav/ plans for one building, receive no more than 2-|5o, an arch- itect and en'^ineer drawing plans for a nu-nber of buildings not radically different from each othe£ could do the v/ork -profitably for less than 2-|fc. on each. fc) By employing its own architect and engineer on a salary basis the Board of Education need not wait until appio riations have been authorized before planning a building. ?3ians could be drawn in advance and .vould be ready to be put in use ir.miediately upon the authorization of the Board of Estimates to c -nstruct a building. (d) It is believsd that an atchitect and engineer and engineering staff could be -.iaintainec" for less money than is at present spent for such services by aron'tracts. For the five-year period ended June 30, 1917, the Board of Ef'-ucation has paid out in fees for plans and inspection of buildings a total of ;,-224, 413. E^ or an average of $44,882.65 per year. (e) •". e a'^olition of ths fee systerr, leaves abeo- ■- tel' no incentive for high cost in building. (. ). * &c...aried architect and engineer would be at ':.v-i d.isposal of the Board of Education at all times for all purposes. The above reconii-iendation is not intended to in any .-_/' i^:.iect on the character of the services rendered by tlie present architects and engineers. In order to insure the best results from a salaried architect and engineer, consultants may be employed at the beginning of each year's construction season. It is recommended that the Board of Education con- sider the fact that at present it is paying the Super- visor of Property $3500 per year for vvork which is al- ready being done by architects and engineers employed under contract. The Supervisor of Property now uses a Cadillac VIII automobile: and a chauffeur is employed to run it. It is recommended that this car be sold and a number of cheaper cars bought, and that the services of the chauffeur be' dispensed with. ilX Jt^OO ii.. - vR - REG OMMENDIT IONS CONCERNING BOARD OP EDUClTION PROCEDURE. It i^. £ ^/5=:ested that the v^ork: of the Board of Educa'^ion rai'^Jvc^be facilitated v;3re its attention confined :o legilsative and inspectional functions, deleqratii}-^ all administrative functions to employed executives. APPENDIX A. Suggested Reports to be Sub- mitted currently by the Super- intendent of Education to the Board of Edudation LIST OF STATEMENTS 1. Balance Sheet of and Comparison of the period v/ith the same period aa of thd previoias year, 2. Statement of Appropriations, Transfers to aM from Appropriations, Disbiursements, Cash Balance, Encum- brances and Unencumbered Balance as of 1917. 3. Statement of Revenue and other Accounts Receivable for the Month ^and for the ^Months end- ing with Comparison of the latter period with the same period of the previous year. 4. Statement of Expenditures by schools and courses of instruction, etc. for the month of and months ended ^vvith comparisons of the latter period with the months of the year ended . 5. Statement of Receipts for the month of and months ending 191 and Comparison of the latter period with the ^months ended 191 . 6. Statement of Disbursements for the Month of and Months ending 1916 , and comparison of the latter period with the ^months ended 191 . 7. Statement of Contracts and Progress of .Vork for the month 191 . 8. Statement of Repairs for the Month of . 9. Statement of Stores for the Period of . 10. Statement of the Consumption of Supplies for the period . 11. 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