MAY 24 1928 a BBBOoSSooosooseoosaaaoaaeaaeaaaaace . a VOL. V, NO. 5 Research Bulletin OF THE 6) 6) 6) 6) €) 6) ©) National Education Association GEBEEGGKGGGGOOGO0O06056O0O600008 GHoOOHHHHHoHoHogo Hoon oe eee ——— School Records and Reports LHOHHOoOoOoOOOHOHOoOoOoHooHogoHoo ti REPORT OF THE COMMITTEE ON UNIFORM RECORDS AND REPORTS OF THE DEPARTMENT OF SUPERINTENDENCE OF THE NATIONAL EDUCATION ASSOCIATION G PUBLISHED BY THE RESEARCH DIVISION OF THE NATIONAL EDUCATION ASSOCIATION 1201 SIXTEENTH STREET NORTHWEST, WASHINGTON, D. C. Entered as second-class matter February 10, 1923. at the Post Office at Washington. DL. C.. under Act of August 24, 1912. Acceptance for mailing at special rate of postage provided for in Section 1103, Act of October 3, 1917, authorized February 10, 1923. SGS66656666656565659565 9565666506565 GOHOOGOHHOHOHOHOHHHHHHOHOOODOHOHOOHOHOOODNGOS ~ ee a Research Bulletin of the National Education Association Published five times each year in January, March, May, September, and November by the Research Division of the National Education Association of the United States. Secretary, J. W. CraBprrRee President, CORNELIA S. ADAIR The payment of the $5.00 membership fee of the National Education Association entitles one to receive the Research Bulletin, the Journal, the Annual Volume of Ad- dresses and Proceedings, and certain other publications of the National Education Asso- ciation for one year. One dollar of each $5.00 membership fee is for a year’s subscription to the Research Bulletin. The Research Bulletin may be subscribed for separately at a subscription price of $1.00 per year. Copies may be purchased singly or in quantities at a reduced rate. Those entitled to receive the Research Bulletin regularly are asked to report at once any change of address, giving old as well as new address. Entered as second-class matter February 10, 1923, at the Post Office at Washington, D. C., under Act of August 24, 1912. Acceptance for mailing at special rate of postage provided for in Section 1103, Act of October 3, 1917, authorized February 10, 1923. Director of Research: John K. Norton. Assistant Directors of Research: Margaret M. Alltucker; Frank W. Hubbard. Executive and Editorial Offices - - 1201 Sixteenth Street N. W., Washington, D. C. ee ee Research Bulletins Recently Issued See reverse of title page for titles of recently issued Research Bulletins and for in- formation as to their availability. How to Secure Additional Copies Additional copies of this issue of the Research Bulletin may be obtained at the following prices, postpaid if remittance accompanies order: Singles copies of this issue 50¢ 2 to 9 copies—10% reduction 10 to 99 copies—25% reduction 100 or more copies—33 1/3% reduction. Orders for Research Bulletins not accompanied by remittance are subject to trans- portation charges. Make checks payable to National Education Association. Subscriptions to Research Bulletins The Research Bulletin may be received regularly through a special subscription at $1.00 per year. Only those holding the $5.00 membership (see statement at top of this page) receive the Research Bulletin without such subscription. Many of the early issues of the Research Bulletin are already out of print. The special subscription at $1.00 per year offers an opportunity to maintain a complete file of future Research Bulletins. Reproduction of Material in Research Bulletins Electro-mat-slide service: The National Education Association maintains a special service to aid those reproducing material appearing in its publications. Send orders or requests for further information to the Division of Publications. Tables, charts, and any other material appearing in Research Bulletins may be reproduced for the advancement of education. No authority other than this notice is needed previous to such reproduction. For further information on this subject or others affecting the work of the Research Division, address the Division of Research, National Education Association, 1201 Sixteenth Street N. W., Washington, D. C. { 226 ] Members of the Committee on Uniform Records and Reports, Department of Superintendence, National Education Association R. O. Stoops, Chairman of Committee, Superintendent of Schools, York, Pennsylvania. N. L. ENGELHARDT, Professor of Education, Teachers College, Columbia University, New York City, New York. Harry S. GAnpersS, Professor of Education, University of Cincinnati, Cincinnati, Ohio. ArcH QO. Heck, Department of School Administration, Ohio State University, Columbus, Ohio. A. B. Merepiru, Commissioner of Education, State Board of Education, Hartford, Connecticut. FRANK M. Puivuips, Chief of Statistical Division, United States Bureau of Educa tion, Washington, D. C. Cooperators with the Committee H. E. Brair, Professor of Education, Boston University, Boston, Massachusetts. K. O. Broapy, John Jay Hall, Columbia University, New York City, New York. W. P. Dyer, New Britain State Normal School, New Britain, Connecticut. Wi carp S$. Etspree, Associate in Educational Administration, Teachers College, Columbia University, New York City, New York. FREDERICK EMMons, American Institute of Educational ‘Travel, 585 Fifth Avenue, New York City, New York. FrED ENGELHARDT, Professor of Education, University of Minnesota, Minneapolis, Minnesota. E. M. Fosrer, Principal Statistical Assistant, United States Bureau of Education, Washington, D. C. Joun Guy Fow kes, Department of Education, University of Wisconsin, Madison, Wisconsin. Frank W. Hart, Department of Education, University of California, Berkeley, California. E. E. Lewis, Department of School Administration, Ohio State University, Columbus, Ohio. H. L. Mitts, Business Manager, City Public Schools, Houston, Texas. M. G. NEALE, Dean, School of Education, University of Missouri, Columbia, Missouri. A. D. Simpson, Director, Division of Teacher Preparation, State Board of Educa tion, Hartford, Connecticut. M. R. Trasvue, Professor of Educational Administration, University of North Car olina, Chapel Hill, North Carolina. Guy M. WILson, School of Education, Boston University, Boston, Massachusetts. FRANK W. WariGurt, Deputy State Commissioner of Education, State House, Boston, Massachusetts. TABLE OF CONTENTS ee a ee ne ee ee re RI St Diving OR Pas bw ed ° aie b.cu seh iadeed et: ica abe ek Acad one Financial Records of a School System..... iS. «em ahe a” arte nhaaaaratn Essential Financial Records ............. hoi aiieac es EL wlle AE uta teed shmac Cee Records Recommended ...... Be cid din Sit «ea ln eae. i sx Census and Attendance Records...... ae ee ae es Be oe eee ole Deficiencies of the Traditional “Scholarship Mark” as a Report to Parents... Principles that Should Guide the School in Reports to Parents............ Oe OT eae EET RE LOE ea. a ee | ee ey ee er Superintendent and Board Reports to County or State....... - at ee, me! 2 er ee Os ks wd sib Ghee eb aie PRG AMEE SEES ase Ns cs macees. State Reports to the Federal Government............... 00sec ces ceccscceecees whee: : 2 Report Forms of the United States Bureau of Education............... ..... ne Selected and Annotated Bibliography...................0.cccccccecccceecceee irk’ ae Rlisd I i Gils ck do fect te kates Whe a ae A 6 hw nie é ain x's EE a a ar RR Chis 0. bo i ee bibtoe Form Form Form Form Form Form Form 7 orm Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form | —Annual Budget Statement II —Purchase Order III —Requisition lV Voucher Jacket V —Voucher Register VI —Distribution Ledger—Personal Services VII —Distribution Ledger—General Control ? Vill —Distribution Ledger—lInstruction 1X —Distribution Ledger—Operation of School Plant and Fixed Charges X —Distribution Ledger—Auxiliary Agencies and Coordinate Activities XI —Distribution Ledger—Maintenance of Plant XII —Distribution Ledger—Capital Outlay XIII —Distribution Ledger—Debt Service XIV — Catrall eS eee wale hea i aN SE phe 0 a ANITA Oe Introduction The subsequent sections of this report deal with various divisions of the problem of re- It has not been possible to cover all phases of this topic. cording and reporting school data. The report as originally planned was to con- tain a section dealing with the reports of the various officers of the superintendent's staff a section on principals’ reports, a section deal- ing with teachers’ reports to school officers, and one on reports of the superintendent and board to the public. Due to space limitations it was necessary to omit material on these topics except as it is made available by the classified bibliography which includes refer- ences on each of these topics. The degree of uniformity or standardiza- tion which can be suggested in recording data and in making reports varies according to the matter concerned. Considerable agreement has been reached, for example, as to the nine ma- jor headings under which school expenditures should be distributed. There is much less agree- ment as to what data should be permanently recorded concerning children. Practice in the reporting of information, as distinguished from its recording, varies still more widely and little uniformity has been attdined. Therefore, the committee has sought to avoid being unduly dogmatic. Education is a rapidly developing science. As yet, few of its procedures deserve the stamp of finality. School systems vary widely as to form of or- ganization, training of administrative and teaching personnel, and as to the educational problems to be dealt with. In such a situation, final pronouncements must be made with cau- tion as to just what data should be recorded by a school system and as to just what reports should be made. Premature decisions on these matters would hinder rather than advance school efficiency. At the same time, the committee recognizes the desirability of promoting uniformity and comparability as it concerns the recording and reporting of school information. Material which should minister to these desirable ends has not been omitted. A considerable num- ber of forms representative of good practice has been included in the report.'. Rather than uncritically adopting any particular set of record torms, whether found in this Bulletin or developed by other agencies, a school system should evaluate in the light of best theory and its own peculiar needs several alternative sets of forms. This Bulletin renders such proced ure practical, since it gives on page 323 a list of agencies which distribute school record forms and in the footnotes and bibliography begin ning on page 325 offers a selected and anno- tated bibliography on various phases of school recording and reporting. The use of this pro- cedure should guarantee a school system a sys- tem of record forms which will not only meet the demands of the state and federal govern- ment for data reported on comparable bases, but will supply the information needed for ef fective local administration and instruction. The material in this report should be looked upon by local school systems as the starting point in the development or revision of a sys tem of records and reports. These are among the characteristics of an acceptable local system of school records: 1. They should make for uniformity and com- parability, both as it concerns data from difterent sources within the school system and as it concerns data collected in other school systems. There must be agreement as to the meaning of items on which in- formation is collected, and as to proced ure used in recording data. Record forms should always provide for the collection of certain minimal facts, such as those re- quired by the state and federal govern ments and such additional information as is desired locally for the Ww hole school system. 2. The amount of data recorded should be no more than is needed and will be used. School procedure to be efficient must be Profes- sionally trained teachers, principals and based upon exact information. executive officers readily recognize the im- portance of adequate records. Such records facilitate wise administrative control, make possible the measurement of the efficiency improve- of school procedure and _ its ‘Neither the Committee nor the National Education Association officially approves or recommends the e of ar particular form included in this Bulletin or issued by any particular agency. The use of the name of the A ition @s sponsoring any particular system of record forms is unauthorized and disapproved. [231] ment, make possible the prediction of fu- ture needs, and generally furnish the fac- tual basis upon which school practice should be based. On the other hand, dupli- cation of effort in record keeping should be eliminated whenever possible, so that the clerical burden on teachers, principals and their clerical assistants will be reduced to a minimum. No item of information should be collected which is not used. No item should be recorded more than once unless such double recording is essential. The recording of information is not an end in itself. Unless the information re- corded functions in pertinent research and better school practice, its collection is wasted effort. [ 232] 3. The various records of a school system should be coordinated and unified. Not only should the financial records of a school system be unified in themselves, but these records should be coordinated with those having to do with child accounting, supply and textbook accounting, and othe: essential records. The information col- lected in one set of records should coordi nate with and supplement that recorded in other records. To assist school systems in developing record systems possessing the foregoing characteristics is the purpose of the material in the subsequent sections. A PO ne se ST lh Financial Records of a School System’ Prepared jointly by N. L. Engelhardt, Professov of Education, Teachers College, l'niversity, Fred Engelhardt, Professor of Education, University of lu Mi ia ana H. Es. Minnesota, Wills, President of the National Association of Public School Business Officials and Business Vanager of the Houston, Texas, Public Schools. In 1912, the Committee on Uniform Rec- ords and Reports of the Department of Super- intendence of the National Education Asso- set forth the desirable reporting fiscal statistics.? In presenting this report, the committee indicated the necessity ciation schedule for of having fiscal statistics differentiated not only with regard to the purpose for which money is spent, but also with regard to the special types of schools to be found in a given city. The form of report recommended by the committee provided for a differentiation that would enable anyone to make adequate comparisons of the different cities of the United States and at the same time called for a system of accounts which would make it pos- sible to discover the cost of particular types of schools within the system itself.° During the sixteen-year period since the is- suance of this original report, significant prog- ress has been made in the United States in achieving the purposes set up by the original committee. Many states have devoted much time and thought to the preparation of financial accounting systems which make valid financial comparison within the boundaries of the state on the basis of the forms of report recommended by the Department of Superintendence, the United States Bureau of Education, and the National Association of Public School Busi- ness Officials. Among the states which have made significant contributions are New York, New Jersey, Indiana, Wisconsin, Pennsyl- vania, and Idaho. The educational profes- sion is indebted to the school men of these states and other states who have given serious would pe ssible References cited in the bibliography, particularly on page 327 and following, consideration to the financial accounting prob have contributed to standardization field. published by the lem and in this Valuable financial accounting handbooks, state depart ments of the above-named states, are cited in the bibliography. These handbooks will ma terially assist committees in other states which contributions are desirous of making their toward greater uniformity in financial a counting. In making this present report, the com mittee has recognized certain difficulties and needs which have developed out of the uni versally expressed desire to secure uniformity in financial accounting. It has been recog nized that a system of accounts should be suf ficiently comprehensive to cover all aspects of The lack ot help and other local factors emphasized the financial management. clerical need for a condensation of accounts in the smaller school svstems. In the preparation of this report, the effort has been made to retain for the smaller school system the advantages of uniformity without increasing unduly the burden that would be placed upon the ad ministrative officer. It is obviously impossible to reproduce all of the good features of the financial account ing systems which have been developed in the various states. The general outline of the re port covers in a sufficiently comprehensive manner all of the basic financial records in a school organization. The system of classifica tion follows the recommendations of the United States Bureau of Education and Na tional Association of Public School Officials. Business Variations from the general out should be considered ir nectior th this section. * Final Report of the Committee on Uniform Records and Reports, National Fducation Association, Februar 1912 \lso published as Report of the Committee on Uniform Records and Report U. S. Bureau of Education, Bulletir 1912, No. 3. Washington, D. C. * Page 36, U. Bureau of Education, Bulletin, 1912, No 3, Washington, 1). ¢ 327 ff * See Bibliography on Finance Records, p. [ 233] line recommended by the committee will be possible in any organization. It is recom- mended, however, that the general principles involved in the classification of accounts be accepted wherever committees revise their state system.’ Essential Financial Records I. Minute Book Since the Minute Book should be the rec- ord of all official acts of the board of educa- tion, it is essential that it should be well maintained, and so arranged that ready refer- ence can be made to any single action of the board. The book should provide not only for a permanent record of the minutes of board meetings, but also for standard forms for re- porting monthly financial statements, and de- tailed statements of expenditures. The fol- lowing mechanical details are recommended: . Loose-leaf form. . Standard typewriter size. . Complete alphabetical index. Marginal index. Each motion entered in paragraph form. wren = II. Annual Budget Statement The budget is a statement of estimated ex- penditures and should serve as a basis for accounting control. A full budgetary state- ment should be an integral part of the ac- counting system. It should be in a form which makes ready reference possible, and may well be placed at the beginning of all records. A convenient form for a general statement of the budget is shown in Form I. III. Purchasing and Requisitioning A. Purchase order.—The purchase orde: illustrated in Form II is the conventional! means used in making purchases. This con tract form should specify the amount to be delivered, the means of delivery, the assured price, and the conditions of payment. The form should be in triplicate or quadruplicate depending upon the use. B. Bid form.—Bids are requested to secure standard goods at the best prices and to pro vide a fair competition in the open market. The bid form sent to the vendor should con tain the more important facts :* Date. Agreement to sell. Name and address of vendor. $. 2. 3. 4. Requirements as to delivery (time, plac« onc .% lition). Period to be covered by bids. 6. Specifications regarding materials or goods 7. Unit costs and total estimates. 8. Conditions of payments. 9. Signature of proper officials. C. Requisition—The _ requisition, trated by Form III, authorizes the supp!y man ager to issue materials to a school unit. D. Vendor index—A card index of al! vendors, giving address and the nature of the purchases, has been found to be an essentia! record in efficient purchasing. Suggested forms are shown on pages 665, 666, and 667 in Public School Business Administration. The cards should contain the following im portant facts: illus 1. Name of firm. 2. Order number. 1In the subsequent paragraphs of this report certain specific forms are either cited or reproduced for the purpose illustration. gene ral principles of accounting suggested. various types. 2A bid form is shown on page 671 in: The committee does not recommend the particular forms cited to the exclusion of others which accept 1 On page 323 will be found a list of agencies which distribute forms Before adopting a set of forms school systems should examine those distributed by various agencies Engelhardt, N. L. and Engelhardt, Fred. Public School Business Admin Teachers College, Colum ia University, 1927. tration. Bureau of Publications, FORM I ANNUAL BUDGET STATEMENT List receipts first School Year Saginnleg «pgm geome p wchool Year Curtent panne See Per | Code | Ziticigt ITEM . md o_# Sean Ser. med issn a eee Hilt | yy O Hil | IN Ht] \ HTT T i —~ der nal mn ‘ed ‘he ate rO- et. nm ee edt t gin 8 intima aa ts 3. Material. tached to the invoice and order and used in +. Price. lieu of the voucher jacket. An illustration is 5. Catalog number. shown on page 567 of Public School Business IV. Initial Records Administration. a B. Journal voucher.—TVhe journal voucher A. Voucher check.—The inside of this provides a means for authorizing, adjusting folded document serves as a voucher. When and initiating certain financial proceedings and folded, one side is a check and the other accounting transactions which are not expendi blank space is for endorsements. ‘They may tures. It is used as an authorization for open be prepared in duplicate and the carbon at- ing the books, as a means for accounting for FORM II PURCHASE ORDER ORDER NQ BOARD OF EDUCATION cua tas cee ne DISTRICT N° 35 ~ COOK. COUNTY Glencoe, Iil._ 19 M Address cuduiienbieiatidite Please enter our order for the following : Ship via ~ ___ Ship when Special Instructions————___ QUANTITY DESCRIPTION _ || PRICE AMOUNT To be retained. by vendor | ST _-— : — ~. a If shipment cannot be made as requested notify us at once. Board of Education by S% {ol . FORM III REQUIS [TION Sieben No _ - School 19 ORIGINAL * TO BE FILED IN THE OFFICE OF THE SUPERINTENDENT To the Superintendent of Schools: The follow cayns the upplies are required. for the use of this school. is we Delivery Sa Approved. — Ss aaeee Quantity | DESCRIPTION ARTICLES | PURPOSE or USE | Quantity Desired. (Be exact ) Delivered. fe ae Be Se eS SN Raine we nae The last four columns to be filled. out im superintendent's office [ 235] petty cash and stores, for providing a re- capitulation statement for the allocation of salaries to various accounts, for indicating budgetary apportionments or adjustments, and similar transactions. It saves clerical labor and makes accounting control possible. Jour- nal vouchers should be numbered and filed. C. Voucher jacket—A convenient form for initiating accounting procedures is provided by a voucher jacket on which the superintendent or his assistant indicates the disposition of the expenditure. As the name suggests, the voucher jacket is an enclosure to which may be attached the invoice and purchase order in- volved in the transaction. One side of the jacket is arranged for indicating the accounts to which the various items are to be charged. Spaces are provided for each of the accounts listed in the distribution ledger, thus facilitat- The reverse side ing the recording of items. contains information necessary for filing and reference. The vouchers should be num- bered consecutively irrespective of the order in which they are paid. (Form IV.) D. Voucher register—The first record of an expenditure is made in the voucher register. Form V is arranged so that the expenditures for the major character classifications can be conveniently entered. The current expendi- tures are separated from the capital outlay and debt service items. In this system, provision is also made for the revolving fund account and for stores. An addition of these columns pro- vides a ready means for proper accounting control of these two items. Expenditures for items not intended for immediate use, but for temporary retention in stock, should be care- fully coded and extended to the column FORM IV DISTRIBUTION oF EXPENDITURES | VOUCHER JACKET AULA EU ALASE VLE, LNQWOICE, BRA nce ed warrant Lelave igs) Cope |Account NAME| Amount |}Cope |AccouNnT NAME wT | Cove | AccounTtName | Amount l Stores (total) 300 | Auxil. Agen (total) 700 [Fixed Chaghest total } | Total Current Expense | 50 —_ | Revol. Fund (total) AO0O | Coord Activ: (total) 800 bt Service total ) 100 | Genezal Gntral (etal) 500 | Operation (total) | 900 Papital Outkaytotal Reverse Side af Voucher acket 200 _iinstruction (total) Ley o. ne cyetoumngs Senoot bISTRICT Order No. — — — Voucher No, _ _ G00 ee || | ae Amount Paid... ~~ ___ Discount Farned. — — eee ns — | FORM V VOUCHER REGISTER Saray [ 236] sl} ha 8 In Fae TE “Stores.” Materials to be _ resold headed should be coded and extended to the ‘Re volving Fund” account column. The budget estimate for total expenditures for each pur- pose should be entered at the head of each column. The voucher register should be ruled it the end of each month in order to show the status of each budgetary item. (Form V.) V. Payroll Procedure {. Distribution ledger—Personal services. [he salary register may be kept in the dis- with each tribution ledger. An accounting employee is desirable, but the duplication of names for each payroll requires much clerical labor. The register shown below (Form V1) provides a convenient plan for recording ac- counts in full with each person. This register possesses the added advantage of permitting coding and distribution of salaries according to type of school or service. B. Pension record—This form is cumula- tive and provides for the essential facts which should be available for all employees of a system coming under the retirement It should contain the following school regulations. essential facts: Teacher's name. Years taught in state. Years taught outside of state. Annual salary. Monthly deductions. ». Departure from system. Ae wh = (A suggested form is shown on page 618 in Public School Business Administration. ) Time sheet—The monthly report of attendance of teachers and other employees serves as the requisition or authorization ot salary payments. (A suggested form is shown on page 627—Public School Business Ad ministration.) It should contain the follow ing important facts: 1. School. 2. Inclusive dates. 3. Names of teachers. 4. Days Days present. absent. va 6. Reasons for absence. Names of substitutes. 8. Days substitutes taught 9. Teacher replaced by substitute VI. Distribution of Expenditures When vouchers have been recorded in the filed should be voucher register and before they are detailed posted in the proper distribution ledger. ‘he away, the expenditures forms of this ledger are arranged for the dis tribution and classification of expenditures ac There are, thus, Control, Instruction, Aunili Activities, Fixed Debt Service. cording to their character. distribution ledgers for: General Operation, Maintenance, ary Agencies, Coordinate Charges, Capital Outlay, and A. General The general control provides for a dis control. distribution ledger for tribution of expenditures into major classifi Administ The first pro cations: (1) Business ation, and (2) Educational Administration. vides for expenditures involved in school elec tions, school census, expenses of the board of public instruction, and clerical services. The second classification provides for salary, cleri cal assistance and supplies of the superintend ent of schools. (Form VII.) B. Instructional instructional service likewise provides for a service.—The ledger for ' For letailed definitions of the items of expenditures included under these various heads see the age 289 entitled Report Forms of the U. S. Bureau of Education See particularly pp. 298 and FORM VI DISTRIBUTION LEDGER PERSONAL SERVICES (SALARIES AND Waces) ial School Yoar Beginning — _. eee an . — a . : 41h Month J. | NAME AND POSITION oe T Begin eheg ea . j J. a ee a sia , 3 oa | oa ——__——_ ; ; } } ; — eee 4 a if a | q | ' i On ee ; A « 4 a ee | - i | t ELL th ate § ; classification of appropriations according to the purposes for which they are made. ‘The salaries of supervisors, principals, clerks, and supplies for these officers are distributed under “Administration and Supervision.” Teachers’ salaries, instructional supplies, and textbooks are distributed under “Instructional Service.” (Form VIII.) C. Other major classifications —The othe major classifications are cared for in a simila fashion. In each case, expenditures are dis tributed according to clearly defined functions The space at the head of each column fo budget appropriations provides a means fo: exercising control over these expenditures. Distribution ledgers for Operation, Fixe: FORM VII To Whom. 1 VOUCHER OISTRIDUTION LEDGE GENERAL CONTROL se ths same form :1 case distrebul: by DGS or adrun itis ve wets 3 Bred ONAL a 8 e $e FORM VIII DISTRIBUTION LEDGER, INSTRUCTION _ FORM IX DISTRIBUTION LEDGER FORM X Code Total wee same form incase distebulian by DISTRIBUTION LEDGER buirkiing « ar atm n) tedtive anes 3 dared AUXILIARY Tomrt y00 4. COORDINATE ACTIVITIES Crner T total [ 238 ] Pe Ihe VIE. General Ledger Charges, Coordinate Activities, Auxiliary Agencies, Maintenance, Capital Outlay, and The accounts of the general ledg cum Debt Service are illustrated. (Forms IX, X, mary records determined by the oth T XI, XII and XIII.) counts and special needs. The accounts to be FORM XI DISTRIBUTION LEDGER foe this same form in cw MAINTENANCE OF PLANT pote iit it pens [OOREPE SEOTR DS [URRTP OF BUTEINSS TORY OF STFC ST a = ae [pore | 7 VOUCHER NUMBER Cate bBo BG! | Labor Ptawrsaisl "5°! | Labor Paroriny | | | “J pr SS +t t—4 pas Budget Appropriations —. T TTT T TTT TT ToT , 2 om <—}—__-4 4111 cease +4 S++ 4-4 tt ; =O | HH ne | UII Wa ae ™ = “AL | | FORM XII DISTRIBUTION LEDGER fe 1his seme farm i cw oistrtion CAPITAL OUTLAY VID OGS Of OFM ps s/ Pel Is Poured Name = = A 2 ——, T a Jimgrovemoras of ites ~_Bulidings | Service Systema] Yquipment — 3k le os ee | ae a a Nombec 3} - T t — a a | tT t t | i S —— at Aeerenietiens To os ee ror Soo . ©) Hie aieetie TTT) = ¥ | ith | | ||| Hii} || Hil | HHH | WL | ie Seeiih | aie | i | ‘| | | if itil | ea a ip i | | mae 5 Mii itil it} Lit FORM XIII DISTRIBUTION LEDOER DEBT SERVICE ae ——s 1 aeeeeuunen ummepeoms ! I "Tedamptian re ner t Poymer teres} j Dare TOWnOMORPOR WHAT | Coda | Total j Senda trom _f yy iad Sinking] Form } , pee Gikt:- = LaeS j_ | Kinds Teh Le nm | Fynds | f | pe TO "ra cae iateabteninieasl == SE SS SS Sa A SS se . PARES AK! AE eat aes TA ae 4 +- L) | ie al eeeeieai 1] ; Por Pai | meee ETE TA 1} it] Hy }} 1 iy] { | i} / ity 1} | i | | | sisi f ii} | } | | L |] : —— alas NILE PEN : 4 9 FORM XIV GENERAL LEDGER es Ce ~ ac ee _ ome eee a = —_—————} a || . ; ae Date sy Item | Code v} 13 | Credits TT Nerente A | } — 2 Oasami in aseett Geet ee , ; i i} | ; i ' | i } ~O | h | at } ‘ i | . | ce a as | 4 q — [ 239 ] da a | | ; | : kept therefore, depend upon the local situa- tion. In general, they serve as controls of the accounts kept in the other books. (Form XIV.) VIII. Property A. Property ledger —The property or plant ledger should be kept for all property owned by the district. This account shows the original cost value, the additions and subtrac- tions, and depreciation estimates. If the yearly maintenance expenditures are also re- corded in the property ledger, a direct control of maintenance policies will be made available. Land, buildings, permanent equipment and property, and movable equipment in use or storage are items which should be recorded in this ledger. (Form XV.) B. Inventory.—An inventory book should be prepared for each teacher and for the en- gineers to whom books are allocated. (Sug- gested forms are shown on pages 375 and 376—Public School Business Administration.) They should contain the following essential facts: 1. Date of inventory. 2. School or room. . Number on hand. . Condition. . Date of purchase. . Purchase price. 8. From whom purchased. NAW + C. Insurance ledger —TVhe accounting s\ tem should summarize facts regarding insu ance policies and premiums in order that t! district may be adequately protected again fire loss without losses due to over- or unde: insurance. The form provided for this pu pose provides for adequate records of the valu of property, the rate, term, date of issue, dat of expiration, and the amount of the insuran policies carried by the district. (Form XV1 IX. Treasurer’s Registers The treasurer of the district should repor: the exact financial condition of the distric! each month. He should, therefore, have complete summary of receipts and disburs: ments available at all times. The treasure: receipt register and the check register are d: signed for this purpose. A complete list 0: delinquents, exonerations, and tax liens mus be made a permanent part of the accountiny 3. Article. records. The treasurer should be require: FORM XV PROPERTY LEDGER oh Seeman Unit ._...__.. Dept... No... Meme. a ee I einticntniats - Perpese Used... ee Eotimated Value FORM XVI INSURANCE REGISTER Name ang Address C Property Coversd | Momonendum | ae Ket | Oe heed] alee il Fh =<) [ 240 J itn ernmer ma to present to the board a monthly statement of all receipts, payments, bank balances, and XVII and outstanding warrants. (Forms XVIIL.) X. Revolving Fund Accounts Petty cash, school lunches, athletics, text- books, entertainments, school papers, and in- structional material for special departments usually constitute the revolving funds or ad vancement accounts of a school system. These accounts should be kept in a subsidiary ledger sheet (Form XIX) and checked monthly with the accounts provided for in the last column of the cash receipt book. After checking, they should be posted in the general ledger. XI. Stores Accounting A. Stores ledger. —The accounting depart ment should keep a record of all supplies as they pass through or remain in the storerooms Such a record may be easily kept in the stores ledger. If goods are issued from stores on adequate the basis of requisition, accounting control is possible. A summary entry for each requisition is recorded in the stores ledge: under “Stores Issued on Requisition.”” The total amount, properly coded as to organiza tion unit, is entered in column “Total Amount Stores” as a credit to stores. The sub-totals appropriate ac (Form XX.) are distributed among the counts to be charged as debits. FORM XVII TREASURER'S RECEIPT REGISTER feck — 1 Cost of fx Date FROM WHOM AND FoR WHAT [Gg /5.! Code | [ital Amount FUND DISTRIBUTION CREDIT) _ DELINQUENT Tax ACCOUNT ‘allecting, Current Tas Year ‘eo Taxes | Amount | . Caras lene TT = . T | iy Hh | | WU UL il FORM XVIII CHECK REGISTER Amoont Dave of c what Code ot Check |Mumber| TO WHOM OR FOR Nomber chess Coch) FORM XIxX REVOLVING FUNDS - SUBSIDIARY LEDGER Voucher 1 Item No [ 241 ] beatio oe pier seated Lp Provision is made in the stores ledger for crediting the organization unit with goods which have been returned to stores. B. Stock record.—This form contains a de- tailed statement of receipts and withdrawals of stock or equipment received and dispensed The following is an approved form: 1. Stock received: RD Cees Dace anw'p a aid BR Kain veins oo b. Order number ~ ee EN ee eee te ai kd a ow eect 6 ilk 5a o PIED See Neg are Weiss < Ke% 5 Cae oecernd Ee Ro treet Gen Ch St ale mee woh Oe 2. Stock issued: FON PO II AP ea ED, TIO i ick cecacctescnvsers ct. acs (bd eee Reine ves +e d-wene Re sak S adic ute Se Uae 6S oe edile oc 3. Stock returned: EE oh oa cate pede-rendan b. Requisition number EE, Bi Baran i oon he GR Bete vars cee cess EN en ee Lede LE TROCTe 4. Stock balance: Should be 1, plus 3, minus 2. -eae XII. Cash Book The Cash Receipt Book is used to enter chronologically all cash as it is received. Be- fore entry, each item should be coded to in sure proper posting. “The form shown pro vides columns for each type and sources of revenue, thereby making a detailed analysis of all income possible. (Form X XI.) XIII. Indebtedness A. Outstanding indebtedness form.—The board of public instruction should be in formed from time to time regarding the status of bonds and loans. The Bond Register or Outstanding Indebtedness Register should provide a complete summary of such condi tions. Form XXII is intended to provide a convenient means for presenting all data re garding loans, interest rate, date of maturity, and balance to be paid. XIV. Financial Reports and Statements A. Monthly statement, assets, and liabili ties—A monthly financial report should be prepared and submitted to the board. In ad dition to showing cash receipts and expendi tures, it should show the financial status of the budget. It may be supplemented by such analysis and detail as desired by the board Form XXIII shows the general arrangement as to form and content. FORM XX STORES LEDGER —————————— ” STORES PURCHASED STORES ISSUED ON REQUISITION STOCK RETUENED J vacue Code Total Ace be Charged Account Date Code Date | Reavis nouns a Moin Dem | Amovar BALANCE pointer Nurabor | aierion| sores, ~ \Cradived| ON HAND UW UL = 5 FORM XXI CASH RECEIPTS [ 242] an W | cl fu The balance sheet or statement of assets and liabilities is the generally accepted report which shows true financial conditions at the close of the fiscal year. Form X XIII illustrates Where trust funds exist, the financial statements showinz a convenient form to follow. the status of these funds should be completely separated from the general school accounts. The other fiancial statements, such as those show balance sheet will be accompanied by ing current operations, receipts, expenditures, property, stores, specialized activities, costs, et« FORM XXII OUTSTANDING INDEBTEDNESS interest | Mote or iii “TOANS OR WARRANTS ~~ folder of Veuchoe| Dato of Teareharm| Amoure Date ot] Parment> mente rant |Mo oC at eS seme Paternity! Dero rim ge! |toeeres F | | | i] } | i| | ii} | Wiel | WT AHI iii Hy — | | i] : 5 | lll ee FORM XXIII CONSOLIDATED As at Month Assets Amount General Fund Cash. Taxes due but not collected State appropriation due but not paid... 3 Accounts receivable stores...... Prepaid fixed charges Total. Building Fund Cash... ' Transfers due from other funds ae Bonds authorized but not sold Total. . Bonded Indebtedness Cash in sinking funds. Transfers due from other funds Investments. . Interest accrued not due Excess of liabilities** Total. . *Note showing ratio of temporary loans to tot **Note showing ratio of outstanding bond issues to total assessed valuation BALANCI al SHEET Day 19 Liabilities Amount Accounts payable Short-term loans* Amounts due other funds Excess of general fund assets Accounts payable Contracts outstanding Excess of building fund assets Bonds outstanding Serial issues Sinking fund issues assessed valuation [ 243] Rimm - a ee Form XXIII is suitable for both annual and monthly reports. They may be made an- nually, monthly or both in any school system. B. Annual statement, assets and liabilities for special and trust funds.—A balance sheet must be prepared for each fund. A suggested form is shown on page 475—Public School Business Administration. It should contain the following information: Assets: a. Current assets b. Investments c. Inventories C. Annual Statement, sinking fund invest- ments.—A suggested form is shown on page 483—Public School Business Administration. It should contain the following information: 1. Date 2. Sinking fund title 3. Description of security 4+. Value D. Annual statement, school plant increases and decreases in permanent property.—Prop- erty values have an important place in the financial statements of a public school system and are significant to both the management and the public. A suggested form is shown on page 484—Public School Business Ad- ministration. The following important facts should be included. 1. Name of all permanent property 2. Cost (initial) 3. Purchases and additions 4. Leases or sales 5. Present estimated value 6. Depreciation 7. Increase or decrease over previous yea E. Annual statement, total expenditure A suggested form is shown on page +49 Public School Business Administration. should contain the following information: . Current expense . Debt service . Capital outlays . Each of the above should be given for department of the school > wh = XV. Internal Accounting Where the school authorities assume the d rect responsibility for financing the extra curriculum activities, the accounting cont: through the revolving funds is recommended In large school systems where these activities are handled independently in the schools separate accounting plan will be necessary Suggested forms are shown on page 801 an 802 in Public School Business Administrati The following are the most approved fea tures: 1. One bank account is kept for all funds of a activities 2. The clerk in the central office pays all! obliga tions 3. Requisitions must be properly approved 4. Payment made through a voucher warran' form is desirable 5. The activities accounting ledger form shou! contain the following important facts: a. Activity; b. Class; c. Year; d. School; « Receipts; f. Disbursements; g. Deposito: record [244] peal SiO Me ee mee I te ONS cs the Pr res ' he di extra ontro ended ivities ols, *ssary. 1 and ‘ation 1 fea of al obliga- rarrant should ool ; e ositor\ Pupil Records—Permanent and Cumulative Harry S. GANDERS, College of Education, University of Cincinnati, Cincinnati, Ohio ArcH O. Heck, Department of School Administration, Ohio State University, Columbus, Ohia Permanent and cumulative pupil records are the forms on which are made original en- tries of important data and subsequent addi- tions and alterations, uniformly, for every child in the school system throughout his en- tire school history. mended, are: (1) book; (2) Pupil’s general cumulative record; (3) Pupil’s health record; (4) Pupil’s voca- tional guidance record; (5) Pupil’s psycho- logical clinic record; (6) Principal’s office record card. Records (3), (4), and (5) above are for use in school districts of sufficient size to maintain departments in health education, guidance, and psychological testing. ‘These records will be used in the offices of these departments and for those children who have passed through any one of these respective offices. It is not intended that these records be on file in some general office for every child in the school district regardless of his contact with these departments. Such records, here recom Teacher’s daily register Objectives to be Obtained Through Pupil Records’ 1. A higher degree of efficiency is secured in the routine administration of a building or a school system: school a. The office can locate a child quickly. b. The office at all times has a “bird’s-eye” view of a child’s school history. c. The office always has data on file concern- ing the work of each pupil who has ever at- tended and questions concerning pupils can be readily and accurately answered. . The duplicate collection of a large number of facts about a given child year after year is eliminated. e. Accuracy is increased by taking necessary precautions to insure accuracy. These pre- cautions cannot be taken so readily when all data have to be re-secured each six months or each year. f. Greater accuracy also is assured in the mak- ing of reports, since recorded facts can be utilized in the place of guesses. g. The necessary data for age-grade and other studies are provided. Based upon the re- sults of such studies, numerous administra- tive changes may be made. i work of higher degree of efficiency in the instruction, guidance, and health “follow-up” is made possible: a. The teacher can learn to know her pupils more quickly. b. Teachers are provided with facts about their pupils, rather than gossip. c. Because of (a) and (b) above, the teacher is better able to quickly adjust her class work to the known preparation, mental and physical ability, and interest of pupils. d. The number and variety of facts about each pupil which are available to the teacher are greatly increased. e. The teacher can better understand why a particular child does poorly or misbehaves. f. It becomes possible for a teacher who has learned significant facts explaining the con- duct of certain children to forward such in- formation to succeeding teachers. g. A teacher is enabled to spend more time study- ing her children and needs to spend less time in collecting facts, since much information has been collected already by all the teachers under whom her pupils previously have worked. 3. The efficient enforcement of compulsory attendance laws is greatly facilitated by ade- quate records, since the pupil record of at- tendance is the official record in court cases for non-attendance: a. Data concerning the extent of irregularity of attendance is made available. b. For use in all attendance cases, the records provide the complete story of daily attendance for the year and a summarized statement of attendance by semesters for the child’s entire school life. c. The knowledge that attendance records are carefully kept, in and of itself, tends to create an atmosphere favorable to better attendance. d. Accurate records make possible justifiable comparisons between various districts as to their school attendance. 1 Those studying the problem of child accounting will wish to compare the analysis of this problem given here with those given in these references: Moehlman, Arthur B., Child Accounting, Courtis Standard Tests, Friesema Bros. Press, Detroit, Michigan, 1924, and McAllister, Abel J. Company, New York, 1927. and Otis, Arthur S., Child Accounting Practice, World Book [245] 4. Necessary data are made available for the making of important investigations such as the following: a. Age-grade studies. b. The progress of pupils. c. The amount and causes of failure. types of school various = — . Comparisons of organizations. . Nationality of pupils. . Holding power of different school units. g. Relationship studies, such as: (1) Attendance and scholarship; (2) Attendance and nation- ality; (3) Attendance and mentality; (4) At- tendance and physical ability; (5) Scholar- ship and mentality; (6) Physical ability and mentality; (7) Nationality and mentality; (8) Scholarship and nationality. —™> 7 5. A higher degree of efficiency in various types of “follow-up”’ is made possible: a. Through health records: } (1) Officers of the school health department can see what treatment follows inspection and examination. (2) Children can be protected against par- ticipation in activities which would be injurious to them. (3) Preper classification of pupils into various special classes is made effective. b. Through vocational guidance and _psycho- logical clinic records: (1) Information obtained by teachers with ' | i i i reference to vocational interests and aptitudes of the children can be for- warded from teacher to teacher. (2) The vocational guidance history of pupils becomes a means of guidance in and of itself. 4 Standards fer Pupil Records The major problem in the revision of pupil records is not how to reduce the amount of data recorded, but how to provide for the é collection and reporting of data in a useable form and to make the procedure of record- keeping and report-making easily routinized. 1. All major pupil records should be cumulative. This means that a record of a child once commenced 2 || shall be continued throughout the child’s school ii history and permanently retained. Additions and changes should be made upon the record from S ii) time to time as new information is secured and as old data change. It should follow the child from grade to grade and from school to school. | 2. Records should be uniform in all school districts Ht with respect to all data which are to be used for comparative purposes. These items should be defined identically and should be recorded in similar places on similar forms and should be recorded by equivalent administrative units. Records should be uniform as to the various periods (day, month, or year). The methods of collection and bases of calculations should also be uniform. 3. Record forms should be durable. If records are to be used for a period of eight to twelve years, they should be of such material that they need not be replaced during this period. 4. Record forms should be of such a characte: that repetition of items is reduced to a minimum This involves the use of a few comprehensive forms in place of many forms each limited in scope. Where possible, items of information should be obtained “once for all.” 5. The organization of record forms should tend to simplify the process of recording and reporting. (A daily attendance sheet for each pupil mitigates against ease in performing both of these acts.) For certain pupil data, information need be re- ported only for pupils varying from the average. 6. Pupil records should be sufficiently complete to give the teacher information which is essential for adapting instruction to the needs of the children. 7. Records should be filed with the teachers, at- tendance officers, nurses, and other school officers who have most opportunity for utilizing the data contained on the records. 8. “Visible equipment” may be desirable for the record forms which have to be referred to fre- quently and where ready reference is essential. 9. In current practice there is a separation be- tween some of the elementary and secondary pupil records. Although it seems impracticable at the present time to recommend a complete merging of elementary and secondary records to the extent of making them in all cases one and the same, a de- velopment along this line is considered probable for the following reasons: (a) Conditions which formerly justified separat- ing elementary and secondary school records exist to a much less extent today, since an increasing proportion of elementary school pupils ultimately become junior and senior high school pupils; (b) it would be much more difficult today to set a record system separating elementary and secondary schoo! records because of the great variety of school organizations which makes it im- possible to determine where the elementary school period terminates and the period of secondary school education begins; (c) some of the record cards recently developed in a few of the larger cities already provide for data to be collected throughout a fawe/lve- year period. Records Recommended 1. The teacher's daily register book. This should be a record of attendance. Form XXIV is illustrative. Although the record of monthly scholarship marks in all sub- jects may find a piace on the form, it is recom- | [ 246] COC | maw ears een 7 | | = +74 Snares. ——__+-_ ++ 7: [en ae een ee ee RAIA RAB BBs A; L|M) 1) HRS SAYA SLRAY 4] L/ A) W] 4) i]M)i ula) ilalilulalalma WAS | RA) a ee AATR SSIS SIRS IS § SANS SSE § | QS AS AS fs aS RR Hip SSSR AS eS PQ RE : Sige Ral8 8p TT Tssiasindls st sueeueeeeumensit. 8, Ve VARS LL ESS SSB | Benen STR ASE TE AAVHHNS ATHLNOW “SM3ILS P HLNOW on2 ASVAWNS ATHINOW “SMALSIWAS 3 HINOW is | 8 SAOQ 40 S3NVN QUWODIAA JONVANALLY SAOQG “WALSISAY ADNVGNALIV TOOHDS WYOAINN 2x ve in im tAIXX Waod [ 247 ] aomanrwien eT ne rR STEPPES Aer oes eden seated et wpemynee wR Ee Te TE ‘ naa -_ = = Ween i cougeieaean os fs OS we t “Sf Se = &-& C£ C= ~S + Swe OwlCUetlhe - = Mae eowv¥anace x. & = @ an FT = SS 2 _ ~ = 2a «za ~ 7 a —_ —_ SS Bre mended that the register be an attendance record primarily. Other data oftentimes in- cluded in the register should find a place on the pupil’s cumulative record. The book method of recording daily attend- ance simplifies both the work of recording at- tendance and of reporting it. The names of all children appear on one page or at most upon two pages. Children absent or tardy can be recorded very quickly in the column for the day in question. The report of at- tendance for the group is easily secured for each month by summarizing each page. There is need of a general adoption of a uniform definition of terms used in the regis- ter. Until better meanings can be agreed upon, definitions presented below should be utilized by all: a. Total enrolment is the total number of dif- ferent children who have been entered upon the school roll. Total enrolment may be re- ported by teachers or class groups, by school buildings, by school districts, by states, or by the United States, for any given date. The number of pupils reported by the teacher as the total enrolment may be greater than the number that could be counted from the group in securing the total enrolment for the school building, due to the fact that the teacher in question may have pupils who had their first enrolment for the year in the building with another teacher. Total enrolment figures, as secured at present, are unreliable due to the numerous duplications arising from the transfer of children from district to district. To simplify the procedure for securing cor- rect total enrolment figures, it is proposed that each teacher throughout the United States, record in her school register a single item which has generally been omitted, viz., the “source” of the child, i. e., the place in the United States where he enrolled in school for the first time during a given school year. Such a first enrolment can be called the “original enrolment” of the child. Code letters, a to i which follow, represent the possible different places of original enrolment which should be recorded: Code for “Source” of Pupil a. Original enrolment. b. Original enrolment in same class previ- ously. c. Original enrolment with a teacher in same building. d. Original enrolment in a public school in same district. e. Original enrolment in a private or paro chial school in same district. . Original enrolment in a public school out side district but in state. g. Original enrolment in a private or paro chial school outside district but in state. h. Original enrolment in a public school out side state but in United States. i. Original enrolment in a private or paro chia! school outside state but in United States. > In the school register a column should be ruled in front of the space for listing the names of the pupils. In this space the teacher should record the proper code letters for each child. If the system is on the annual promotion basis, a given teacher will have on the average 50 such entries. Most of these children in the average district will be coded the first day of school with ‘‘a’”’ because they are enrolling for the first time during the year. All children going to other schools after once enrolling, reentering school after having stopped, will be given other code let- ters. Such children will usually be required upon entering the new school, to report to the principal’s office first. ‘The principal will be responsible for determining where the child first enrolled in school that year and reporting such fact by the code to the teacher. If the school system is on the semi-annua! basis the teacher will have two groups to record or practically the same group twice. Such a teacher during the second semester would probably need to code most of her pupils “c” if she received a new group, and “b” if she retained most of her first semeste: group. In making the annual report each teacher would report the total number of pupils hav- ing each code letter. The principal’s office, the superintendent’s office, the state office and the United States Bureau of Education would each in turn total all such reports from their subordinates. Each office would be in posses- sion of formule which would give for that office such facts as these: The total number of different pupils enrolled in all schools (pub- lic and private) ; the total number of different pupils enrolled in the public schools and in the private schools. It is assumed that private and parochial schools shall keep the same 1 For a somewhat different point of view see: McAllister and Otrs, Child Accounting Practice, p. 18 ff. [ 248 ] i a ree Alle va nowt 6 run A is a rolt ‘| “dr afte dem ave! the chil Ye A was forn school princi the ch umul record examp leavin necess probal tabula F manne such 1 Willia 4 each s ro ut ro- ut ro- ted be he ct ‘OI al on se ed e) he sls t- ed he be ld ig ec eevee RR A Ta te fundamental records and report in the same form recommended in the 1912 report was wav as do the public schools. called the “Admission, Discharge, and Pro motion Card.’’* Forms similar to the one b. Membership. All children once enrolled shall be members until they have left the local school or district, died, been granted a work ‘ certificate, passed the compulsory age limit ing the demand of modern education for a and quit school, or have been exempt for cumulative record presenting a more complete other definite legal reasons. No child shall picture to the teacher of children’s abilities be dropped from membership because of ab sence regardless of how many days he is recommended in 1912 have been widely used and have proved their value. ‘They are meet interests and special aptitudes. Development of cumulative record card. Forms XXV and XXVI represent a furthe: According to this definition, Membership development of the cumulative record card absent. is a fluctuating quantity, whereas TJ'otal en- idea.* A card similar to this is recommended rolment is a never decreasing quantity. by the committee to replace the cumulative rec The various schemes, now in vogue, of ord card (admission. discharge, promotion “dropping” children from school membership card) of the 1912 Committee report. ‘This after 3, 4, 5 or more days of absence is con- card should follow the child from teacher to demned. These practices result in fictitious teacher throughout his school life. It is re« averages and are easy methods for shirking ommended that it be retained by the teacher the state’s responsibility for educating its jn closest contact with pupils. In the ele children. mentary school this would be the regular classroom teacher.® In the platoon school it c. Days Present. A child shall be recorded would probably be the home room or roll present who is present one-half or more than one-half of a school session. Attendance should be recorded each half day. A session teacher. It will thus be most accessible to the individual most needing it and it will be thus refers to either the morning or the after- available at times when needed. Likewise, noon period during which school is open for its accessibility will tend to increase the fre educational service. — ' quency of its use. Instead of referring to d. Tardy. A child who is not in the room when A aba the record only for the worst problem cases, the last bell stops ringing is counted tardy. ty diene If nine o’clock is the hour for the school to ' begin, the child is counted tardy if he enters all children of her group. Such a tendency, the classroom after nine o’clock. If the child the committee believes, is desirable. Effective is present less than one-half the session he shall be marked absent not tardy. the teacher will tend to use it in dealing with teaching cannot be based upon ignorance of the group to be taught. The more knowledge aiiaiat Qunadettee Record the teacher has concerning the abilities, the = . ‘ interests, the aptitudes, the physical handicaps, A general cumulative record card for pupils and social conditions of the children of her was recommended by the committee on Uni- group, the better able she will be to guide form Records and Reports in 1912... The _ their educational destinies. ' Report of Committee on Uniform Records and Reports. U. §S. Bureau of Education Bulletin 1912, N Ww ington, D. C., page 33. 2In addition to this card recommended in 1912, and intended to follow the child from teacher to teacher, sone : ; a school systems have found it desirable to develop a principal's office record card. This is permanently filed in the principal's office, even though the child leaves the school. The card is similar to the cumulative record which follows the child and provides for the permanent recording in the principal's office of all, or the most significant data of the cumulative record card. * Various alterations in the card given here might be made without destroying its value Complete agreement recording data is of less importance than uniformity as to items to be recorded and agreement as to their definitions. For example, the coding of the place of birth in Form XXV could be omitted and this item could be provided for by merely leaving enough space to write in the country of birth. This procedure would save space on the card and save the tim necessary to consult the code in determining where the pupil was born. On the other hand the use of the coding schem probably makes for greater definiteness and accuracy. It is particularly desirable in the larger cities where mec tabulating devices are used in the handling of large mass’s of data Form XXVI is intended to be suggestive rather than prescriptive. Complete agreement has not been reached a manner in which the results of standard tests should be recorded. Before deciding as to the best method of recording such results, those developing pupil accounting systems will wish to consult references such as the following: McCall William A., How to Experiment in Education, The Macmillan Co., New York, 1923 * Many school systems will wish to develop a principal’s office record card, to provide for the permanent retention each school of all or most of the data found on the cumulative record card . = This recommendation presypposes the adequate training of the classroom teacher so that she may intelligently interpret the data of the cumulative record card. In some stuations the cumulative record card might best be filed iv the school counselor’s office, when such a position exists in a school, or in the principal's office [ 249] ES LS. Ai The cumulative record may take the form of a card, a book, or a sheet of ledger paper. In any case, the material of which the record is made should be such as to withstand usage during the entire school life of the child. At the completion of the elementary school the form should be filed in a central office file, or if the child enters high school it should be forwarded to high school and be retained by the teacher in the closest contact with the high school entrant. If graduation from high school terminates the school life of the pupil, it should then be filed in the central office file. If ledger paper is used, the teacher should keep the sheets filed alphabetically in loose-leaf ledger covers. A blank sheet or card of different color, the same size and weight as the cumulative record should used as a “case study record sheet” for special or problem children. ‘The story the case would be recorded and the shee: card, or book filed with the cumulative re ords. At the beginning of a new school term year or a semester) each teacher will receiv: the cumulative record form for each new pupil he receives. Mailing tubes or special! heavy envelopes of a type that can be used over and over again, should be used in mai! ing or transferring these cards. The committee recommends that if this form be of heavy ledger paper, the sheets be preserved by each teacher in a loose-leaf led ger cover, and that this teacher record be filed FORM XXV‘' ? a % CODES | PUPILS CUMULATIVE RECORD SHEET FOR ELEMENTARY SCHOOLS: | crac ‘mest cooe | WUATAERS IN THE SQUARES WHERE @E¢O) WAU THORITY FOR CURTH OS 3 RESIDENCE RECORD & OMIM CENTIBICATE | > le -a Ne 8 SS OS ES ee *<-~= Name of city or county | Mame of street and 3 ee AUTHORITY Schoo/ syste number, or distrat rumber VEONRE CUA: a 3 “ron ‘Sh O | evarupcace ° CJ Yeas ——— —————| Se oer le ~ ~ Tate * 7day tex ai Gent 2) a a % PARENTS STATEMEN } ie eS, ats Oia ois B 9 > aa onl e ¢ —— - Pe ee 7 = tS es NY ‘ LP BIRTHPLACE, NATION ® yas tem (here (MTVTL) ‘s | 5 VES og = a One ves ie 4 ———] ALITY, OR LANGUAGE 2 — ~ ‘9 " 10. UNITED STATES “ BIRTHPLACE * FA. Mad |/ WATIONAL/TY ° FAO NALANGUACE W HOME ® O as ne § | Quoneo 3 83 SEPARATED as G REMARRIED ~ FATHER Tu MOTHER Ne. (3. AME NIA ly FATHER WHIT OrYéiL OW, RED of \aROWW Ol BLACK i = ~ po MOTHER WHI 78 Ds YELLOWO RED Olamown DaLAcK O'PATION 1s eruorone rT ~ y ‘9 4% BOW / CHILDREN OLDER. \ 1 0; 20/3 oO,4o0:5a0.¢ O17 01.6 O19 OWwO 4 18. BULGARIA |W AMY “younsth; 7 0; 2 O!9 D4 O15 Ole O7 O16 Gis BoP, ““"laaa 3 pae sasearsO) FATHER oF MOTHER a 7} D1 Aun DIGUAROAN OD ys os gage Serra GaauprantNT OeRoTMeR C1 5iSTER — O\BOARDSO' ALONE Disnencd Cluesrinra 79 23 ENGLAND 24 ESTONIA ATTENDANCE AND a aa RECORD _ 25. FINLAND 26 FRANCE Oars 7A Fcrs 27 GERMANY — r. wees Name of teacher in | 24 GAEFCE et ing jet] ing mar |ery 29 HOLLANO __school building | 30 HUNGARY “ VARA INE es 5s weer (MOVES sa? | f 8 aie 3n8 z 60 UNANOWN | : @ Cause oF ABSENCE 6/. SICANESS i 62. OTHER leat HE ASOM i) ft “} is + + 18 49 - > + * / ee + S + 4 i" ; | Pe + me + 8 +3 ; CORD 30 at test | form \|Month Doy Year| S:ardg At Al CALLS ; cecal J i | } } RY: — a i Fs) 76 ICAL “P £ i ie ——o y ’ h Adler] hive ; | — le ; g*? Defect 5 oer 4 4 ce + recr enr paren $+ | = 4++— A” 8 score +3 determined from grade norms at the end of the 68 grade, he fas a 3° score « norms If a child Aas 4 gress score Subjec? age +s fyrs. and € mes. or 4 subjec’ age by the menta/ age 1A abbrewaton tor snte Me ge rece @uctien 1See footnote, page 247 $| Jeers | Jon FECORD » Ashed parent See farm /y PAysicrian TAthed parent fe see St hoo/ ph —j—+—_+ 4 4 4 contagious Disea.e Date} 2 fs so Consulted vhercy/osss| Cough fears ily ploy 3/40 MConsulted : —— | i AGP egos bees oat a Such a survey makes it possible to localize problems which the teacher will be called upon to solve if she is to serve these children best. Just what these problems are cannot be known without data concerning the chil- dren. The Michigan Cumulative Record. Forms XXVII and XXVIII illustrate the obverse and reverse respectively of a record form de- vised by A. B. Moehlman of the University of Michigan and prescribed by the Michigan State Department of Education for use in pub- lic schools in the state. On the form is a cumulative record of the entire public school iife of a pupil. It fol- lows the child from teacher to teacher. It is a record, not only of scholarship, but a physi- cal record, a standard test record, and a rec- ord showing the interests, and vocational ap- titudes of the child. The form folds twice so that its filing size is 5 x 8 inches. The form has many advantages: It is of convenient filing size; it has a more complete history of the child than does the Admission, Discharge and Promotion Card recommended in 1912 report; the various facts concerning the child are filed together instead of in dif- ferent files; there is no danger of losing a part of the information about a child; the form eliminates a repetition of many items that would need to be repeated if several cards were used. Stenquist’s Packet System. A packet de- vised by J. L. Stenquist is now being used in the public schools in Baltimore. A manila envelope, 6” x 414”, contains one to ten or even more cards. Each card contains infor- mation of a specialized character. One is a record of scholarship, one a record of the psychiatric examination, one a record of stand- ard test results, one a record of vocational in- terests and aptitudes, etc. As many cards can be added as is necessary in any particular case. The packet system has these advantages: It has the possibilities of preserving a com- plete record of each child; the facts for each child are all filed together instead of in dif- ferent files; the data, if filed with the teacher, are easily and quickly available to her; the forms are durable and capable of lasting dur- ing the child’s entire elementary school life. Pupil Record Book. A book 5” x 8” with from 15 to 23 pages has been suggested by a member of the committee. It is proposed that such a book should follow the child from teacher to teacher from the time of his entry into school through all the schools he subse- quently attends. A duplicate record book should be kept in the principal’s office. In- formation obtained during the year and re- corded in both the principal’s and teacher's copies of the book should be transcribed once a year from one book to the other in order that both may be a complete record up to the date of the transcription. American Council Cumulative Educational Record Form. This form has been developed by Ben D. Wood of Columbia University but is now being revised. A manual of directions is being prepared for use in connection with the card by the Subcommittee on Uniform Records of the American Council on Educa- tion. It is a folder, 12 x 95% inches, and will thus fit any standard letter filing system. Since it is a folder it facilitates the collection of currently secured information which can always be used in connection with the whole previous record and will thus be at the right place when the time arrives for evaluating and transferring information to the perma- nent record. The general features of the card, Form XXIX,! are that all the static information is placed together and that all the items that regularly change or that may change can be entered on a line projection from left to right. This makes it possible to follow any one line of history such, for example, as the I. Q. measure- ments, mathematics, development, vocational experience record, etc., throughout the whole school life of the child, and also enables one to judge the significance of any one item of infor- mation at any one time in relation to all con- temporary and past information. In the first case, we would follow any line in the profile or any line on the card from left to right; in the second case we would scrutinize all the entries in a single vertical column extending down the whole face of the open folder and over to the other page. 1 For further information concerning the development and use of this form address Ben D. Wood, Columbia Uni versity, New Yor City. In order to save space certain items provided for on this form have not been included in the reproduction given here, namely: spaces for photograph; for recording tests and scores; and for recording personality ratings. [ 252] ot ie ened nae: nk l=le | | =| | ~| o\-4 rnm 2 nm lo] | | 2 = s wa = o < > zlz\>|x 1 | bel lg 4 °o 3 | ~ FORM XXVII 7 ELEMENTARY SCHOOL a - : me ' F BIRTH = LAST NAME ' natin FIRST NAME } INTTIA cu pare mT A car ry sex PLACE OF BIRTH ree ee oa FATHER | MOTHER NAME OF FATHER OR GUARDIAN NAME OF Mc ol el Ll * Pane ' ME ANG AGE EMESTER OF YEAR ENDING tT GRADE | HALF DAYS PRESENT | | SUBJECTS PURSUED MARKS BY SEMESTER OR YEAR 7 . ARITHMETIC T RAWING ] LANGUAGE GRAMMAR if | WEALTH EDUCATION ] sel. | ] HISTORY f if T 7 f — HC EMOLD ARTS | | | T 1 PHYSIOLOGY-HYGIENE T T | LITERATURE a | | if on oun om : a po : te MANUAL TRAINING if SASS CP CONSE Gre re ae oe j NATURE STUDY oY | | if | | | | PENMANSHIP an ” | | | 1 T | ] —— rr. . os. 7. | | cr a | — _—___—_— oe ee ee ee a | }__} oe ee SPELLING GEOGRAPHY an "| if | T T | | ] - X CODE FOR BIRTH RECORT MARKS KX CODE FOR REASONS FOM LEAU IN Aw EXCELLENT Erasure TRANSFERRED ™! MARIE i] CHURCH RECORD OFFICIAL RECORD ®=GO00O Xx = ABSENT FROM EXAMINATION D PASSPORT... C AVERAGE 1 = INCOMPLETE GAL ace on FATHER’S STATEMENT rs oo” SAL. AGE a MOTHER'S STATEMENT....™S FORM CA &—PAGE | NDI VIDUAL CUMUL NAME SEX GRADE OR YEAR KDGN 1 2 J 4 5 6 nm ° 10 ee DATE OF PHYSICAL EXAMINATION —}——_———_} —_ —___}—_- , — - ;— . D/K-T | O| «-T o| Kx-r }o!] «r+ /o!] «Kr 1 oOo} «ro! Kr lo! «ro! «r [o! «rio! «rlo! x SKIN | ANEMIA T 7 t + = | | bn + 7 THYROID t 4 TONSILS Cle ie: ei T T T T T T MOUTH BREATHING i a= T T T TEETH oe ee | .( Se T woe T CERVICAL GLANDS ai 3 ae 1 1 ———_}—_}-_}_ | _ 4+ 1 ee ea SS 1 4 ORTHOPEDIC —s =v ar T PHIMOSIS ~T ee Siren | 1 = - } 4 VISION HEARING ee _— ; ' — ea 4 VACCINATION (DATE. RESULT) ' ~ Se . 4 MENTALITY re AGE a oa | i T T NORMAL WEIGHT (LBS) mt: | — eee a ee $ _HEIGHT (INCHES) if % UNDER WEIGHT a T 1 = a 4 1 COMMUNICABLE DISEASES (ewe oats) TOXIN—ANTITOXIN DOSES (ares) 1s 20 ; CODE: O....NO DEFECT » VERY SLIGHT DEFECT ’ Pus * COPRECTED OF SUCCESSFUL VACCINATION 00 ABNORMAL CONDITION X....O€PECT TO FOLLOW UF D oerect - TREATING OR UNSUCCESSFUL VACCINATION CORRECTED NOTE: —PRINCIPALS ARE REQUESTED TO FOLLOW UP EVERY CASE WHERE HANDICAPPING DEFECTS ARE NOTED BY THE EXAMINER FORM ®—PAGE 3——HEALTH RECORD WHEN SUCH DEFECTS Mave ort ® ENTRY SH D GE MADE UNDER THE WEADING x 1. IDEALS AND CHARACTER il. SELF DIRECTION INITIATIVE ll. SELF APPRAISAL: JUDGMENT 'V. COOPERATIVE EFFOR — T: SOCIAL ATTITUDE FORM 9—PAGE 5 THE SPACES UNDER EACH ARE REQUESTED TO USE SPACE SPARINGLY AND TO RECORD ONLY WoRTHW? RECORD OF VITAL EMOTIONAL CHARA ACHERS © OBSERVATIONS HEADING ARE FOR THE ENTIRE SCHOOL LIFE OF A [ 253] | ee FORM XXVIII JUNIOR AND SENIOR HIGH SCHOOL SEMESTER ENDING ee 3 3S ae ae | a NAME SOCIAL STUDIES (cowics. wrstomy. economics, socim.osy | mrs [ Ss | a } soma — aes Swath +—+ , . ° Ez | | EMESTER Entunc i cet | | - + + + + a ee | } + Geane | a | = a | a — oe HALF DAYS PRESENT | | | WEALTH Ps [ T az wi wm t — - +t 2 i ? —> + 7 ’ oon ws = —_ \ ' i = a = Sao 4 t = fa FOREIGN LANG: AGE T | a . - — t T +—+ t-3 + — + Joes co For SN at wo = i =e a | vocaTIONAL es | _ ENGLISH | i iz | } | nccsh ) es ee | _ = = — ~ —+—_}+— + + | | | T T = | | - a oe ee aoe oe p—— - ) a ee —+- + + — + +t + a 7 aaa j + | | ' T | ~ — + t ; t cr: t > + —_— b+ — —+—+ oT | eR | T | Setar Samael ie it ae t—+— ft yt ee oe oe a " _ = 4 7 ) a i ‘BS = - | Sn San ame Gs ee Se Se Ge Ni eeeeennenicia a +} a my dee a = ee — - | | | ee 4 a ae Se Se Se ee anaieal t ——— 1 dawn | t } | | | ~~ +— ee eee ee | — J ncmnep + NATURAL SCIENCES | he FINE ARTS _ —— —— > a ol eit Se - : i: aes r mol ee | + i top Ses ae a } od | | aK We er ro ——T — — SoS =e as 4 Se Se eS oe Oe ee ee Ht — ee ee i | i roracs | | FORM 9—PAGE 2-—INTERMEDIATE AND HIGH SCHOOL RECORD THAT ADOPTED BY Tr nNoTE— TO RE UNIFORMITY IT WAS DEEMED ADVISABLE TO USE THE UNITS OF CREDIT AS THE STANDARD. THE DEFINITIONS OF A UNIT OF CREDIT SHALL BE NORTH CENTRAL ASSOCIATION OF COLLEGES ANO SECONDARY SCHOOLS. (PROCEEDINGS OF 1929, PART I. P. 28.) COMPOS) TION HANDWRITING REAO'NG SPELLING ARITHMETIC oarTe Grove Test NO wIOUaL —— — ela scmehbine ] T 4 " ry i e “ | wi zi lw coe a7 wy onave ele 18¢ wie le Name or | rane HA NAME OF! & od NAME OF E ab ag NAME OF si dels re e g 5 ai2zi < + | r) t z ziec Test vest z Test Test 3 ES = a cass} * er) ie ; 4 €; 8/5 3} $5 @ | 2e $3 > 53<| 3 rt i $4 | | i | | | | | | | aw | | ° —— , a | —- po een mes a Pp | | , = eee a oo - | = _ Tt — | a || + ——$— fF ---—— pe +-—— —_j-______ —+— —+ +— } | | | $4 —___— $— —__——_4—_}— —+ + —o _ 4 | | | | | | | $ ) ee | “= + sine 7 — a | j | | | | 4 — + } Ea seen nomen =o a | | | | | i | | | | | | —_ 7 vu t- —— | ———— +——+ ae | } } | | + + — + a Ee ee = : Ee | | | ™ | — | a | 4 _ | a ee | — = | -_ | | } | | | i j — | ee | } — ™ Se ee — oS ——— | | } Ecol } | _ = so - ~+—}——_, a oe ew ee se eS _ | | ! aaa fe - + +f - — Ee Oe ee = 2 i | | | | | NOTE 'N USING GRADE LEVELS THAT INVOLVE TWO FACTORS THEY MAY BE WRITTEN 80/70 FORM 9—PAGE 4—ACHIEVEMENT AND MENTAL TESTS RECORD IN THESE CASES THE NUMBER ABOVE THE LINE SHALI MEPRESENT RATE VOCATIONAL !NFORMATION NOTES FORM 9—PAGE 6— VOCATIONAL TENDENCIES THE SPACE UNDER THESE HEADINGS ARE FOR THE ENTIRE SCHOOL LIFE OF A CHILD, THE SPACE UNDER NOTES 15S TO PROVIDE FOR ANY ONLY BRIEF WORTHWILE OBSERVATIONS. POINTS NOT PROVIDED FOR ELSEWHERE IN THE RECORD, 1. €.. TROVSLE CAS, ETC. [ 254] 2 eee a OO Bane ~s | ACHIEVEMENT TET gam criun 4 ee ee Tee ee, FORM XXIX Smith John MorTon, Jr hAST NAME FiQsT N LE NAME RELIGION P, YEAR (922 1923 |. 1924 — ~~? MENTAL AGE CHRON AGE io INTELLIGENCE QUOTIENTS j30 se SCHOOk GRADE ACHIEVED Bcwoo. GRADE ATTENTED b EBUCATIONAL QUOTIENTS zi t + io ii SLL ee ; it t a eee eee eee aw 1A “SPOT 0-0 6-0-0-0-1O-92-0-0-0-9-0- 0-9 01 G-9-0-9-0-y-9-9-3-0-o +o-+-+-+-09-+ | oO OTe 00-2 Hes eeees sees 2 j ewes % “ IR 1ST SR! | } a a. = H x Ba 1a | > 2 lag) a aah a 2 ne ky Alene Y ” wi Pa ? BR i> Bd -s Fee -FA tArith | s w ls Cc |S.s | -N r ,65 | T $385 Sch aad 9 a VU nt Drawing —— | = 565 [edn ot | = - e. : So2m \c" beng @ | | Fe 1 = ee 1 Se a | - “aw § Diws | Hendwrting @— | Reed | - t } | Se dh bese eee ws | } | | =e@O}z r | ae a ee ——— a : t | i pe ee he | = a | | | | { | SCHOOLS "PRIVATEOR OY Pa vk 376. 4.5 ee) A Ate | a a jcity P— ae ——_—_——}—___ | _ ] |N@ DAYS ATTENDED i SS SE Se ay : | ABSENT oe) | | [CAUSE OF ABSENCE j | + | | DISCIPLINE | | t a ave | Tvewsie | UNUSUAL KQOMPL ON MENTS — a egatabees, Ipcae soni han Onde eemeiaee te ll on Shakespeare Melere Recime Lette Ewglith on arene | is Py : i ren j i” we Seonene. ee, aod tance [earned Sponieh + Rn wre | | | | ee | . —_-—— — — = -- - _ + { YEAR 1922 [1923 | 1924 | 19ac P19ae 1927 | 1928 | CHRON. A. 10 11 12 13 4 is | ie rxtpa [ATHLETIC H/BH FH! BH TeniBH HHH HH |HH | | penal ¥RS Fe WEEK | | URRICU = ae eee es T | ania CT ee LMS a | MAS PER WEEK | CLUBS FRATERNITIES - 7 | OFFICES | | [T4P Bookstore Book stort [Law osfice [Newspopey Incwapaper | Messenger clevk boy Ofssice poy _ye porter J ; > VOCATIONAL) DURATION 3 Mes. Summer /3 mos SUMMET la mos SUMMer BMS. Summer | Synos suMmMey | | y ——}+-— -— ee ~+ DREEMES MAITIRNEEK] BE 00 = 'g1000-15-00 | g 26.00 $2000 | $25.00 | | SKKCESS ++ {| +++ +++ | ED. PLANS LA ere LA |_t.A LA email LED. RECOMMENDATIONS! = Af el Oo Ww Cee te ey * LA ia | WC K PROF. PREFERENCES Writer Writey Law \Jouvne lism [Wwiter cm ime a" Meee ee? lave tit. lene. kit. Iev. 60100 | Hest Se. bit, | _| MEASURED | SPECIAL DEFECTS Astigy. © | _| MERTAL RNGlEne | SOCIAL ADIUSTMENTS ‘ | AND Very shy Vary shy Avords compe nds Compan HOME CONtWTIONS [255] This folder permits the use of whatever auxiliary forms may be necessary, but its value as a permanent record is that it provides for the recording of every type of information over a long period of time and at the same time shows the interrelations both temporal and otherwise of these various kinds of infor- mation and shows such interrelations in a graphic and vivid manner. The form is or- ganized around the principle that the main value of a cumulative record is to make devia- tions from the average in any respect stand out clearly so that they can be seen at a glance and also to help explain such deviations. 3. Pupil Health Record. In case a separate Pupil Health Record is desired in addition to the health record in- corporated into the Pupil’s General Cumula- tive Record (Forms XXV and XXVI). Forms XXX and XXXI are recommended by J. F. Williams of Teachers College, Columbia University. If the teacher makes the examinations, the Detroit Card represented in Form XXX can Cc F. 1 Strayer and Engelhardt, School Record Series. be used. The reverse side of this card is n shown here. It provides for the usual ident fication—date, name, place and date of birt! parents, residence, school, grade, room, da) present, and reasons for leaving. The committee recommends that if th card is used, it should be made large enou, to provide for a larger number of examina tions. This is on the assumption that t! card is used throughout the secondary as we'| as elementary schools. The Massachusetts ‘Physical Record reproduced as Form XXXI is for use whe: physicians make the examinations. The revers: side of Form XXXI provides for the child's personal history—of diseases and innoculations record of defects requiring treatment—dates defects, treatment and results. Space is pro vided for names of other pre-school children in the family and ample space for notes. Physical Record. Figures XXXII and XXXIII represent the obverse and reverse sides of a “physical record’”’ card 5 x 8 inches developed by Strayer and Engelhardt.’ It has been widely used. Williams and Son, Inc., Albany, N. Y. FORM XXX | ANEMIA BREATHING ALITY NORMAL WT. (Les ) (Les.) ) Com. Dis. Date RECORD OF PHYSICAL EXAMINATION ‘Toxin-Antitoxin 3rd dose, Date | | Code: o-

attri ee tt i, a ry ings, scriptive. easy and dificult, ord—the student himself makes this record. It gives occupation of parents and others liv- ing in home, school subjects that have been what outside lessons have been taken, outside activities, jobs previously held and amount and kind of further school- ing or work desired; (c) Counselor’s —On this form the counselor records results of psychological tests, general scholarship rat- family and home conditions, names of other social agencies interested the case and a full report on counselor’s in- terview. Record health, The foregoing material concerning the col- lection of data used in guidance programs is intended to be suggestive rather than pre- Procedures are still so unstandard- ized in this field that the titles and functions of the personnel officers of school systems and the data which they will consider it desirable to collect will necessarily vary until further experimentation has been carried on. 5. Pupil’s Psychological Clinic Record. Directors of psychological clinics for public schools will probably be unwilling to limit themselves to any single clinic record. ‘The: has been developed in Cincinnati under direction of Helen T. Woolley and _ late Mabel R. Fernald, a system of recordin which has proven satisfactory, with but min changes, over a period of ten years. A folde contains all intellectual and achievement tes: administered to the child, plus a copy of th typed report summarizing findings of the clin ical examination. ‘The major record is a sheet 12 x 19 inches, folded in the middle of th: 12 inch axis. This form just fits into th cardboard folder which is never remove from the file. Page 1 of this record is repro duced as Form XXXIV. On page 2 of th record form are recorded: (a) The famil) history including name, occupation and schoo! ing of father, mother, and other children, and (b) Personal history including grade, condi tions of birth, age of walking, age of talking diseases or accidents and further personal data The sources of data are indicated. Page 3 gives name of other social agencies interested in child or family of child, statement of prin cipal regarding child and space is provided for impression of examiner. Page 4 is avai! able for an informal subsequent record. FORM XXXV ELEMENTARY PRINCIPALS OFFICE RECORD CARD “AUTHORITY FOR ™ o “ y ‘ BOY ()' SIRTHOATE - OATé of GiATH | ‘oat O' ' RACE ~ WHITE 0 YELLOW OD FEO OC SRowW OBLAcK O £. 32. not (4487 wame) ££ A ST) fe Dats \ KATHER'S NAME, BUSINESS ADORESS BUSINESS TELEPHONE WO. eects WAME Mame ADDRESS MOM E TELEPHONE WO. Coc ]« eC OQ) O}O} oO) O} o/o)o HO;g o;o;ojojolo pares | moTWet) FATHER | Marne 9} «| 2 S8] 5/40! ves] 20] ves yESs ae ae a ee YES| WO | YES) WO | YES| NO i wo 2 wr ~ PLACE _ _ \WATIOWALITY 323 Zi Sa > eee Bean ware an 1 Pre was Bow Ww ULS., OES i SS) 88s vacciwareo oostrarvs Lng? CITLENO Eyeuien 2 bwesssn 2 & Livin ? COTIITENY teeusa? emai: W 2) ery) (srare) Nae cupear ei QE MEL MAT ON DATA “ABOUT FATHER DATA ABOUT MOTHER Noi Cevsus| OCCUPATION ENR MINT) cays | O | wirn OR AWAL YAM (Gwe erty, ohh SIOE ee on at akam)\aiocn| oF carwer |\"AR| SCHOM BUILDING ATTENDED widcarg Miter eed mo] aay | wny® SEE Zs GJ “9 a a 9 ‘9 =! “3 a 4 a“ Pee 4 Le = ° 9 -_ a) Pi a = a} a 2 Ld ” —' 4 ‘3 s i 3 Ayr woeity EEN Bhi Give 25. F/NLAND 4 43. PANO 52. SYRIA @ CAUSE OF a | OO oe carta RBMTMPALL, MA. 1% BONEMIA 26. FRANCE 35. JU60-SLAVIA 44- PORTUGAL 53. TURKEY agsence AStE REVERS a massseer” Wemras pmee’ Genstog” § «Se Saeate” Birla Se uel «Se UNtePe Ci Scniist, ge, SOF fot COM 4 Q, 3 age 1h. ALBANIA 20.¢ ig. Macey Péaed, ee $e. Ster uoves Ss . leddetol #% HOLLAND weer . : ¢. ee SEB 57. o ve «(3 ARaael 22 DEWAR M. 4 . ‘ = 7 Pampers grevemeny (AUSTRALIA 23 ENGLAN® q | ae es hhh a4. 24. £sroura 22.17: iy PI ML EL) 5 i Sie ZERAND, BoM NOM A $7. [ 260 ] MEIC bed we men ne 6A MATAL MEET SDE FOR CL SPAIN SO... ee aw OF TRUANCY SO. Sat DEN ee Bere» 6 ee 6. The Principal's Office Recerd. ever can be purchased of such a character that it will last for vears. Thus, the cards only need The principal’s office record form is essen to be replaced. ‘The speed with which infor tial to the administration of a school building. mation can be-recorded on the card and se if This form is a pupil record. It is commonly cured from it are the major arguments for its 4x6 inches. Such forms have frequently been use. This pupil record is always retained in published. Forms XXXV and XXXVI are the principal’s office. If a child attends six illustrative. The card may be set up so as to be different school buildings during a given yea used in either the upright file cases or in the he will have had six of the record cards made visible index file. The visible index costs more and permanently filed for him in as many for the initial installation. Equipment, how principals’ offices. FORM XXXVI ATTENDANK AND SCHOLAR SH/P RECIARD 7]. § Tel | 5 SUBJECTS a w | . » ar é Hi S 22 2S kause Timi cause * : be ro —_ WTELL/GEN 4 92 yéut| & VAME TEACHER & Fz S| OF | ranoy, Of 5 = ET |r ieee | / e ‘ 29 |S 2 pomeg | & G “ < | ot Aer! | VAN » 13] . BD eb otk el ESR ed $ | | ig Sent — —— — - t + + + + + + + + + i” s + + + > + + - 1 oe | aw Tt] - ! - aS! — — } + } 4 11 EEE — + + + + + + + + + + = 7 2 | CODE Cconrmi ncsieail —_— + 4 4 4 } 4 4 } 4 4 4 4 4 4 @ CAUSE of TARDINESS 4 | | 6B PARENTS AtsPowsit — - + + + + + + + + + + + + + 4 . i's Mts Pons 8 | | 7a ACCIOLWTA 9 +4 —_——— —— + + + + + + + 4 ? | 4 4 } | DB wry iare im i ~ 1 | T T T T 79. 466A WOM-ATT ENDS 9 | } 74 PMYSICAL hm ——_—_—_—__— _ —_— + + + + + + + + + + + + + + t 8%e Nin RAM P] | | | Tor EMPLOVED , ++ + — —_—— i + + + + + + . + + + + + + 7? Li NE98 y rhe g | | | 1 DEATH WW FAD eS See - . i } + + } + + 4 QUARANTINE Mor or us —— — + + + + +—__+ + + $—-_}__ o , * } e2 + ; + 4 + + + ee @ | | | e4 } ~ } + + + } } O wHy wiTnOtiw fROn & | r | 8S. DEATH Z + t x - + + G6 MARAIAGE 2 | | #7. COL: . = | t } ; 48. Owl ® AGE oe | | ae. MOovED : } = } } Go, £MPLOVED | 4). Comm 9 | | | | e2 MENTAL +————_- } + qs. -HYS g | | 94 £f0N0M me | = 4 mtx eeees THIS CARD 1S ALWAYS AETAINOO W THE PRINCIPALS OFFICE WUYS £4CN SCHOOL HAS A RECORD OF EACH FUPIL ATTEN: ENTIRE PERIOD OF WIS ATTE WOANCE AT THAT SCHOOL DATA OW THE OBVERSE OF Th oy CARO AAE $0 ANFANGED MAY BE USED EASILY iN KEEPING UP-TO-DATE THE ENSUS CARDO OF Trip Mita Mid ALES “> SrsSleas ARE VALUABLE FOR PURPOSES OF BU/DANCE; MARKS | 1 PE Pee SE NVTATIVE SUB/ECTS SH 7 £0, manerowe, ft 4/§T£O | HEADED “MARHS IM SUBIECTST TWO BLANK COL UMNS- AME PROV! £0 mW WWE MAY Gh WITTE MA AMS WV OTHEt' SUBJECTS OR Concerning Form XXV An alternative coding for the countries to 86 Malay Peninsula 53 Serbia . . + rMrtr ° > see 3 Sp: that given in Form XXV, page 250, is sug- 82 Mexico = ea ( oweaden gested by the Committee in case data are to be 53 Montenegro 7 21 Netherlands tabulated by mechanical means. ‘This code is 62 Syria ; 31 Norway 5A. 66 Persis 64 Turkey 7 Sao $2 Ukraine 50 Poland 3 Switzerland as follows: 65 Albania 67 Estonia 01 United States . - _ - = 63 Arabia 33 Finland 44 Portugal 12 Wales 61 Armenia 41 France 45 Rumania 83 West Indies 16 Australia 20 Germany 52 Russia 53 Yugo-Slavia 22 Austria 46 Greece 11 Scotland 70 Unknown 42 Belgium 21 Holland — , $8 Sebeento 60 Hungary [his coding scheme groups related national 54 Bulgaria 68 India ities as follows: English speaking 0 to 19, 14 Canada 13 Ireland Germanic 20 to 29, etc. The uniform use of ( ~hi 0 alv . ° 80 China . ; 40 Italy this coding scheme would make possible sum 51 Czecho-Slovakia 81 Japan P ‘ 32 Denmark on Rasete maries of data by the Bureau of Education 10 England 55 Lithuania with a minimum of tabulating effort. [ 261 ] ee ec pay ame a eS ee Census and Attendance Records FrepericK E. EMMons 585 Fifth Ave., New York City Adequate census and attendance records are essential if compulsory attendance laws are to be properly enforced and if all the chil- dren of a state or community are to be guaran- teed their educational birthrights. ‘This sec- tion describes certain of the provisions essen- tial to an adequate system of census and at- tendance records. The term record is defined as a complete, accurate and continuing collec- tion of data in sufficient detail to render available and usable at all times adequate knowledge of the conditions involved in the attendance program. Registration of School Population—An ac- curate enumeration of the school population is necessary: (a) as a basis upon which the school authorities, state and local, may determine the effectiveness of the enforcement of compul- sory attendance laws, (b) for the distribu- tion of state funds on the basis of the total school population, where this basis of distribu- tion is still used, (c) to provide the optimum educational service for all children for whom the state and the community should feel an educational or social responsibility. For the above purposes the authorities must have available such information that they may determine: 1. How many children of all ages’ up to 21 years live within the jurisdiction of the school au- thorities ? 2. Where these children live? 3. Who is responsible for these children? 4. On what date these children are of com pulsory school age? 5. How many ought to be in school ? 6. How many are in public school, private scho: or no school? 7. What is the causes? non-attendance Present Weakness of School Census. From detailed and extensive studies of the present administration of the school census the fo! lowing weaknesses were discovered: 1. Incomplete and inaccurate information regard ing total school population. 2. The information is temporary and collected spasmodically. There is no definitely organized continuing census. 3. The actual school population is not ad: quately or regularly checked with the school en rolment. 4. There is lack of full cooperation between th: schooi authorities and the non-public schools, mak ing the so-called continuing census in most cities merely a continuing registration of public schov enrolment. 5. The school rather than the home is made the basis of information for the so-called census. 6. The state school census laws are not manda tory in some states, so no census is now taken in most of the cities in those states. 7. The school census is used as a basis for state appropriation for school funds rather tha: for the full enforcement of the compulsory schoo! laws and child labor laws. 1 Those developing census and attendance records will wish to compen the discussion given here with that found Oo page 147-157 in: McAlhster and Otis, Child Acounting Practice, rld Book Co., Yonkers, New York, 1927. 2 There is no universally accepted method of defining age for statistical purposes. Two methods have been fr quently used. According to the first method a pupil is recorded as eight years old from the time he reaches his eight birthday until he reaches his ninth birthday, and w en ages are being recorded by half years a pupil is eight years ol from the time he reaches his eighth birthday until he is eight years and six months old, and is eight and one-half yea: old from the time he is eight years and six months old until he reaches his ninth birthday. method a pupil is eight years old from the time he is seven years and six months old until he is eight years and six f by half years a pupil is eight years old from the time he is seve: months old, and when ages are being recor According to the secon years and nine months old until he becomes eight years and three months old, and is eight and one-half years old fron the time he is eight years and three months old until he becomes eight years and nine months old. The committee recommends the use of the first method in recording ages, advantages of the first method: 1. It is the one commonly used in every day life. If we ask a child how old he is and he says, “I am eight years ol:,’ it is commonly understood that he has reached his eighth, but has not yet reached his ninth birthday. 2. Tabulation of ages is made easier. number of months old. But, under the second method For example, o— readily tabulates a child as eight who is eight years and an lescr i , added mental effort and time is required to deci: whether a child who is seven years and seven months old should be recorded as seven or eight years of age. 3. The combining of half years into whole years is possible. Children eight and eight and one-half years of age, « record with This recommendation is based upon thes: cording to the definition of the first method, can be readily thrown together into one group all the children of whi: are eight years of age according to the definition of this method. According to the second plan, if pupils are first re corded by half years, then it is impossible to combine them into whole year groups, since for a whole year group su as eight, including children originally recorded as eight and eight and one-half years of age, the age limits would b: from seven years and nine months to eight years and nine months. These limits are not those of the definition of eight years of age according to the second method. [262] 25 to Na oD oc the all all of ne cot rec er. lov dre lef cat nes de} ins pol tw RR.) wet Arent 8 8. Many school authorities see no necessity fo more accurate, continuing information regarding the school population for which they are legal. responsible. 9, Often there is failure on the part of school and community agencies to cooperate with the ad ministrative officers in maintaining accurate school population statistics ; a) Because they do preciate the significance of a continuing census inefhcient adminis- not understand and ap (b) Because the careless or tration of the schools does not inspire confiijence and cooperation. Method of Continuing Census. A satisfac tory child registration must have as its chief objectives: 1. A constant and accurate file of every house occupied or unoccupied within the jurisdiction of the school authorities, with the names and ages of all occupants of school census ages. 2. Easily accessible information regarding name, age, address, name of parent, school attendance or the reason for non-attendance of every child beginning at birth or at time of becoming a resi- dent of the district. 3. To render available for the school authorities all the information necessary for the development of a modern school system on the basis of actual state laws and other needs required by desirable for cooperation with social agencies. To carry out such a program the following records and forms are recommended: enum- eration sheet, permanent card, fol- lowup cards—enrolment card, change of ad- dress and school census correction card, daily record left report, physician’s certificate and certifi- cate of home instruction.’ Regularity of Attendance. ness of any school attendance law or policy depends upon the promptness, accuracy and insistent followup with which the teacher re- The eftective- ports: 1. Cases of known or suspected truancy. 2. Unexcused absence. 3. Absences where there is suspicion of poverty or need of help of any kind. 4. Careful determination of the exact cause of all absences, legal or illegal, and complete record of remedial measures taken. 5. All cases of transfers so as to prevent loss ‘The following are also frequently essential: map of city; house card; directions for enumerators; not entered; weekly summary enrolment, transfers, change of hange of address, notice to enumerators; home information blank; special example of enrolled label; street report and report of enumerato: For ot time or school standing by the student d loss of time of the attendance othcer and nsure prompt corrections in the school census data | itie re lve ly ¢] , } rt cities are to soive satistactorily the prob lem of regularity of attendance its policies must be governed by the following standards ot attainment: 1. That every child of compulsory school age should attend school every lay unless leg illv ex cused. 2. That the absence of every child for whicel the school has no legal excuse should b nvest gated at onc 3. That no child once enrolled in the schools public or non-public, should be dropped from the school enrolment without full knowledge of th attendance department. 4. That the record of the legal and illegal ab sences of all pupils of all schools, public and non public, should be available 5. That there shall be, at all times, constant, ac curate and complete accounting of all attendance s¢ ho | au service offered by all agencies of the thorities, or outside agencies. F fective service it i ‘nded that or ettective service it 1s recommended tha the following forms be used: Teacher’s Register or Classroom Record Individual Record of Attendance. Non-Attendance 1. ie 3. Periodic Reports ot 4 Record for Attendance Cumulative Absence Department. 5. Report of Incompleted Investigations 6. Notice of Transfers. 7. Memorandum of Transferred Record 8. Attendance Office Record of Non-Attendance Cases Assigned to Attendance Ofhce: 9. Periodic Reports of Attendance Ofhce: 10. Periodic Reports of Withdrawals and Attendance. Entries, In addi recor ds, A Few of the Forms Illustrated. tion to the forms listed above, other dealing with attendance service and the courts, child employment and continuation schools will be necessary if an adequately functioning attendance service is desired.” Several important forms for attendance service are briefly described here, for about these the whole system of attendance must function. list f ous] 1ddress, lefts: attendance fficer’s report of census inquiry; memorandum blank; not ce these forms, see ( School Attendance er Frederick Earle Emmons, and other books listed in bibliography, page 2A full discussion of these and other forms will be found in th 22° cited in the bibliography, page 337. books by Emmons and Oppenheimer [ 263 ] item =a RET red cee et Ab tls. ns “th = cl ects me Enumeration Sheet. With properly trained, rather than the ordinary makeshift enumerators, accurate information will be obtained from the Enumeration Sheet, Form XXXVII. The data thus collected form the source material for the House Cards, Perma- nent Census Cards, Followup Cards, and Spe- cial Inquiry Cards. Visible record devices may be used for many of these records. It may be found desirable to add another column to this enumeration sheet for the name or num- ber of the school attended or for information regarding the home conditions. Permanent Census Card. This card pro- vides for the separate filing of the informa- tion entered upon the Enumeration Sheet. It should provide for future changes of ad- dress, school attended, and a record of em- ployment. It should be a permanent, continu- ing registration of the individual. Upon the thoroughness and promptness of the upkeep of these cards depends the value of the censu as a factor in safeguarding the enrolment ji: school of every child of compulsory scho: age. (Form XXXVIII.) Daily Report of Attendance Officer Upon the attendance office to a great extent depends the attendance information required by the school administration authorities The amount and character of the work a complished by the attendance officer is th test of his efficiency. There may be some ob jection to the amount of information required by Forms XX XIX and XL, but this report furnishes the basis of the principal’s report and the superintendent’s outlook upon his at tendance problem. Monthly Attendance Report of Principal to Superintendent. The superintendent of schools should have a record of school at tendance service not only in terms of that offered by the attendance department, but that FORM XXXVII SVG Nembers to be ated in cotumas indicated ty Enomersror Birthplace of Child of Father HL Norway Sweden 1 Unined States deal * Peas! 2 tretent ) Germany vit Rowand 4 Semmce’ Enumerating Sheet for Recording a Lb Im atores. (ensh Depa erread boys. ‘=o MS 1 eaeraee oe) 5 eadadeeoe - V bok Census Data SO’ 'For year_ Defecdve 6 Pend ' C-—ewe Not Earolled in Sch roses, inewveors boot = <4 see ted. fame How © Ls Reieotte : teh ae 5 ~ > SE ce eae a FORM XXXVIII “e Permanent School Census Card One card should be kept for every child living in the city! (To be tied in the office of the seperint eadeat of achoois | — First Nome Native Country Yr. | Mo 4 a coor rE 4 € _ phe vareee = 45 2 4 Vo 1, Ds rf : tn @ ene a nel, ¢/t17 {= fo z Covent Yee fiw Resdeace Schoo! Atiending”* = oes Tea heke - a t me | [Toe =} | Se == secs | wale] | Péuet St | Bare |/1 1G) (A 2d 1 ter | ee a Toei eee ae | tT [3 | | pst | ee | nee a? Qo. 2a. fai? 16) west ts cc gal Y\ aacecls La} Zi Cs, G47) 12 j= 1 FORM XXXIX 2A/LY REPORT OF ATTLENOANCE OF/Y/CELA See Ge cdliduébsse dws steno NAME OF OFFIELA LATE OF AEPOAT NUMBER SCHOOL | CASE Sfx] AO- HOURS LaPLOv- DATE | B/S POS/— oF WO OA NO. |\WAME'BC | OALZIS | AA-\LEAT WOM MOET \COUAT | DAOPPEO\LAWFUL| UWLAWPEUL| OF TION OF OFFICE | SOWACE VLO AOOAMESS ALTW | CASE pe — T T r T —— LO net |7O7TAL| I | ha i | if I :. it | FORM XL QAILY SUMMARY OF CLASS/PICATION OF CASES SCHOOL WO OA | A-DAOPPEO FROM AOLL|70-|\ B-LAWFUL ABSENCE ) >-|\ C-UNLAWFUL|TO- SOUMBD Al A2@AFZ ABAASAEC ATAE\TAL\B/ 82 83 84 BS BE BI\TAL\C/ C2 OF C4 \TAL +—_—4 - — - — }—__4 _ = a i a | oS i a a. offered by the schools. For this purpose the Monthly Attendance Report of the principal to the superintendent should show the dis- tribution of all absences and the disposition of the cases as ‘given on Form XLI. The report should also show the number of cases under each item which have been in- vestigated by the school and by the attendance department. By such a report the superin- tendent will be able to determine to what ex- tent the school is assuming a responsibility for regular attendance through the school nurse, teacher or otherwise; also the length of time required to close the case and its underlying cause. Accuracy in Child Accounting. McAllister & Otis apply a principle of financial account- ing to child accounting which is worth stud ing, namely, balancing the child account. The total discharges in each account must equal the total entries in the account. Thi: is true for any one pupil, teacher-grade, roon or school for the whole school year. ‘Thi. gives a much needed check on the accura of child accounting. The Responsibility of the State. cation is a function of the state, the prime re sponsibility for an adequate and accurat: school census lies with the state legislatur: and state department of education. This in cludes prescribing minimum regulations con Since ed u cerning attendance records and reports within the state. 1 See “Child Accounting Practice’ by McAllister & Otis, listed in bibliography. FORM XLI MONTHLY ATTENOANCE ALEPOAT Of PAINCEIPAL QSTAIBVTION OF ABSENCE Interpretation of Code 1. Number of oases pending at be@imming of month cecseceseseenes 2. Number of new cases reported to Attendance depar S. Total cases of imvestigation essesseceseceees 4. Number of cases pending at close of MONth eeceeececeerees 5. Om suspense register at Deginning of MONtN cecesseccseees 6. Placed on suspense register during month sseccsecseses 7. Memoved from suspense register during month «ssesscessees 8. On suspense register at end of MONTH eseeseeveceeecese As Drop Name Be Lawful A 1 Transferred B 1 Illness of A 2 Incapacitated child A 3 Not found B 2 Parent A 4 Legally employed 38 3 Death in A 5 Left city family A 6 Dead B 4 Poverty A 7 Other reasons B 5 Quarant ine 4 6 Under compulsory 8B 6 Court are B 7? Other reasons CVT Y OF TH ceccccesecnceces Ss Unlawful De Special Action C 1 Truancy D1 Notice to C 2 Parents parent C 3 Illegally D 2 Interview employed D 3 Examination C 4 Other un- D4 Mental ex- lawful amination reas ons D 5 Social Agency D6 Court ab by wi ed cay cal of th: edi an edi chi an dor pos to the tall rep the ‘ mo: c prit sect rect Stat por pra pro mit ing tem tion is ¢ refe bele for effe i opi Reports of Teachers to Parents M. R. TRABUE Professor of Educational Administration, University of North Carolina, Chapel Hill, N. C. Uniformity has not been attained and prob- ably never will be reached in the reports made by teachers to parents. Local school systems will always vary somewhat as to their general educational aims. ‘Teachers will differ as to capacity, training and personality. The physi cal, mental and emotional makeup and needs of children will always vary. To the degree that teachers’ reports to parents reflect the educational objectives of their school system and of the particular teacher in guiding the educational development of the individual child, they will vary between school systems and within a particular school system. This does not mean, however, that it will be im- possible to arrive at reasonable agreement as to the general principles which should govern the reporting by teachers to parents. This section of the committee’s report: 1. States objectives which should be at- tained by teachers’ reports to parents. 2. Lists the deficiencies of the traditional report to parents. 3. States the principles which should guide the school in reporting to parents. 4. Presents illustrations of forms in har- mony with the principles suggested. Some teachers will not fully accept the principles and procedures presented in this section. Such complete acceptance is not recommended by the committee. At this stage of development, uniformity is less im- portant than careful study of how existing practices in reporting to parents may be im- proved. This chapter is presented by the com- mittee as an illustration of the type of think- ing which should be back of every school sys- tem’s plan for reporting to parents. Addi- tional material presenting varying viewpoints is cited in the bibliography.t Study of the references cited and of the outlines presented below will furnish an excellent background for attacking the problem of improving the effectiveness of a local school system’s plan of reporting to parents. From the work of hundreds of school systems will come a bette1 agreement as to the ideal principles and pro- cedure which should govern such reporting. Objectives Which Should Be Attained by Teachers’ Reports to Parents A. Improvements in the educational results pro- duced by the school. 1. Through a clearer understanding by parents a. Of the chief objectives sought by the teacher and the school. b. Of the most important items of subject- matter and experience used by the school to attain these objectives. ce. Of the significant changes taking place in the pupil’s (1) knowledge of subject-matter. (2) skill in useful processes. (3) appreciation of values and under- standing of relationships. (4) attitudes toward his fellows and to- ward school work. (5) habits of applying his skill and knowl- edge to situations in life. d. Of the particular things which they (the parents) should do to encourage, stimu- late, correct, or otherwise assist the child in making desired adjustments or in gaining necessary habits. . Through a clearer understanding by the pupil a. Of the purposes of the teacher and of the school. b. Of the teacher’s evaluation of his (the child’s) efforts, attitudes, and activities. c. Of the actual changes taking place in him- self. 3. Through a more careful review and analysis by the teacher a. Of her own objectives and purposes. b. Of the means she is employing to attain these results. ec. Of the actual changes occurring in each pupil in each field of effort. d. Of the specific parental acts which would contribute most to the wholesome de- velopment of each child. 4. Through closer cooperation and more intel- ligently directed action among teachers, parents, and pupils. -The teacher should become the state’s expert diagnostician and writer of educational prescriptions. N 1See annotated bibliography on page 338, headed: Teachers’ Reports to Parents. [ 267 ] io a il tecaddtientnad amaXs ee Oe B. Improvements in the professional skill and knowledge of the teacher. 1. Through being required to study each pupil as an individual, and in sufficient detail to be able to speak intelligently and in plain English about the pupil’s peculiar char- acteristics and about the specific things each parent should do for his child. 2. Through having parents actually do the defi- nite things they were asked by the teacher to do and observing the results in the child. 3. Through the greater respect developed for her professional work from the recognition a. That her reports are clearly understood by the parents who receive them. b. That she herself had in mind when the report was written a clear-cut idea which is adequately conveyed to the parent by the report. C. Improvements in the confidence of parents and of the general public in the schools and their work. 1. Through more precise information about the purposes, materials, methods, and results of school work. 2. Through a more certain willingness of teach- ers to assume the responsibilities of mak- ing definite reports and intelligible sugges- tions to parents. (The parents know that the child is learning many things at home, but many teachers tend to ignore this until asked by the parents for definite sugges- tions on how to guide this extra-school learning.) Deficiencies of the Traditional “Scholarship Mark” (Percentage or Letter Grade) As a Report to Parents A. There is no agreement among teachers as to the exact facts these scholarship marks are in- tended to indicate to the parent regarding his child. The following are a few of the most popular meanings assigned to these marks by intelligent teachers :— 1. The child’s present status compared with perfection: a. In the amount of knowledge possessed. b. In the degree of skill or mastery of a subject. c. In attitude (1) toward the subject. (2) toward the teacher or school, (1) te master the subject. (2) to please the teacher. 2. Present status compared with his own previ- ous status a. In amount of knowledge of the subject. b. In degree of skill or mastery. c. In attitudes. d. In efforts. 3. Child’s present status compared with all other pupils d. In efforts in the same class or recitation group. . In the same room. In the same grade of that particular schoo! . In the same grade (1) of the city. (2) of the county. (3) of the state. (4) of the nation. aos e. Of the same age. (1) As to native intellectual capacity. (2) As to native aptitude for the specia! subject. (3) As to amount of knowledge of th: subject. (4) As to degree of skill or mastery i: the subject. (5) As to quality of expression regard ing the subject. (6) As to attitudes toward the work or the teacher. (7) As to amount of effort put into his work. (8) As to growth or change in any of these traits. (9) As to readiness for doing work in the next grade. B. Many teachers do not analyze the ideas they wish to convey by a mark. Any particular grade assigned is probably based upon a number of indefinite impressions gained through innumerable sources, of most of which the teacher is unconscious at the time she gives the grade.. C. The objective evidence employed in assigning scholarship marks varies with the teacher who assigns the marks. In the case of a single mark it may include any or all of the following: 1. Final examinations. a. Orally administered. b. In written form. (1) New, short-answer type. (2) Old essay type, requiring subjective judgments. (a) Questions requiring memory for exact facts. (b) Questions requiring origina! thinking. (c) Items requiring special types of skill. (d) Items requiring special appre- ciations. (e) Varying proportions of the above and other types of examina- tions. 2. Weekly or monthly examinations (Varying as in 1). 3. Special quizzes and exercises. 4. Daily responses and activities of the pupil. 5. Moral, social, or personal characteristics. 6. Mixtures of the above, in varying and in definite proportions. [ 268 ] aloes D. Practically no teacher holds consistently to one definite basis or to a single combination of bases in assigning scholarship marks. 1. In spite of the assumptions made by parents and pupils regarding the identity of mean- ings in identical marks, teachers realize the necessity of employing reports that will meet the needs of the particular situa- tion at hand. (In one child’s mark a teacher may intend to represent the amount of knowledge of the subject possessed by this pupil in com- parison with the amounts possesed by other pupils in his class, while in another child’s mark or in the same child’s mark at an- other time she may try to indicate that there has been some improvement since the last report in the child’s attitude to- ward the subject.) is essential that reports to parents, if they bh — > Should Mary’s mother help her more or less than at present in her reading lessons? Should Mary spend more or less time than in the past with her Third Reader at home? Is Mary’s work in reading as good as her work in spelling, for which she received a grade of B? What percentage of Mary’s class have greater reading powers than she? What percentage of the Third-Grade pupils in the United States read more rapidly than Mary? Is Mary in need of wider experiences, of a larger vocabulary, of drill in rapid silent reading, of a larger number of interesting story books, or of what has she any need? Principles That Should Guide the School in Reports to Parents are to be of maximum effectiveness, shall A- The school’s reports to parents should be recog- be based upon the specific needs of the individual child concerned. a. Individual differences in the mental and emotional reactions of different pupils (or parents) to the same suggestions vary enormously. b. The specific needs of the individual pupils in a class vary greatly when they are carefully analyzed. 3. Objections should be raised to the lack of definiteness in the meaning of scholarship marks rather than to a lack of uniformity in the bases on which a given mark is assigned. (If “85%” in Arithmetic on a given report card were clearly understood by both parent and teacher to mean, “Drill the boy in rapid addition of three-place numbers to four-place numbers,” this mark would be as useful as the sentence it- self is.) E. When his child brings home a letter or percent- age grade, the parent knows nothing definite concerning the situation that exists or con- cerning what he (the parent) is expected to do about it. If Mary Smith, who is in the 3A grade, brings home in December a grade of “C” in read- ing, after having received reading grades of “D” in September, “C” in October, and “B” in November, the parents are still without information on such important questions as the following :— Is Mary doing as well as she can in reading? How much has Mary improved in her read- ing during the term? In what respects has Mary improved her reading? Should Mary’s parents praise her or censure her for her C in reading? [ 269 J nized as having a separate and distinct func- tion of their own which is so important that it should not be weakened by modifications made in the attempt to render them useful for various other different purposes. 1. The sole function of these reports is to convey definite and helpful information about the child and his work from the teacher to the parents. 2. The classification of pupils is the attempt of the school to put into the same recitation sections those pupils who at a given time have approximately identical interests, knowledges, skills, and appreciations, and who will probably make progress in the same directions at about the same rates. a. Objective measurements of abilities, skills, and appreciations, are reliable bases for making such classifications, although the more subjective ratings and estimates made by teachers with the classification purpose in mind are legitimate and de- sirable in making classifications. (1) The fundamental purpose in classifi- cation is to get in the same group those pupils who will make better progress together than in different groups. b. There is every reason for separating the ratings of pupils for classification pur- poses from the reports sent to parents for their information and guidance. (1) Each of these activities is so impor- tant that it should not be rendered ineffective by being confused with the other. (2) The teacher’s task will become more certainly professional when she writes a report that will convey a helpful and personal message to the parents, and then records for the school an exact and objective meas- urement that will have the reli- ability and validity necessary for classification purposes. (3) Reports to parents are universally considered desirable, provided they convey real meanings, but the homo- geneous classification of pupils is not universally desired. Even those who do not believe in homogeneous classes are not opposed to accurate knowledge of the child’s abilities, skills, and the like,—but such knowl- edge is not contained in any system of scholarship marks. 3. The cumulative records kept by the school of a pupil's educational experiences and achievements should be as objective, pre- cise, and as complete as possible. a. The records should illuminate and guide (1) Administrative and supervisory off- C. cers in (a) The admission and classification of pupils. (b) The comparison of results being attained by different teachers and schools, by teaching meth- ods, textbooks, and teaching ma- terials. . (c) The guidance and control of pupils in selecting schools, courses, and elective subjects; in advising as to vocations and life problems; and in administering discipline. (2) Teachers in (a) Interpreting the child’s possibili- ties, needs, and achievements. (b) Adjusting the work to individual interests, needs, and capacities. (c) Reporting to parents and advising them how to aid in the whole- some development of their child’s life. b. It is practically impossible and certainly unnecessary for the average parent to understand the exact statistical measure- ments and records that are the basis of a modern teacher’s diagnostic study of a child. The teacher spends years of E training and of internship in classrooms in acquiring these items of knowledge and skill. It is not possible for parents to get them from a report card. B. The parent should be given in intelligible lan- guage only as much of the teacher’s conclu- sions about a child as will obtain from that child and from that parent the cooperation that will be of maximum educational value to the child. 1. Reports to parents are useless to the degree that they convey no definite meaning and injurious to the degree that parents obtain from them impressions that differ from [ 270] those the teacher meant them to convey. | would be better to make no report than | report in terms that are meaningless o misleading to parents. 2. Unless the teacher wishes the parents to tak some definite action or attitude toward particular child’s work, there is little rea son for sending any report. 3. Neither the physician nor the teacher should tell the patient’s parents all he knows abou: the child’s condition, but it is essential tha: such instructions and information as |}. does give shall be clearly understood. 4. Although the classification of pupils, the making of records for the guidance o the school, and the reporting of facts : the parent should all be based on the mos: reliable information obtainable regarding each child, no one “mark” can serve thes: three purposes. The reports of the teacher to the parents should be made in language which the parents read ily and fully understand. 1. Medians, percentiles, and other statistical o: pedagogical terms are not sufficiently we!! understood by parents to be of any prac- tical use. 2. Percentage and letter grades do not inform parents of anything sufficiently definite and helpful to be used in important reports. 3. Wherever possible the English languag: should be used in the reports of American schools. Few if any abbreviations and symbols should be used, for each of these offers an additional opportunity for mis understanding the meaning of the message . Reports to parents should be no more uniform than the facts to be reported and the advic: to be given. 1. The same report may be made regarding two different pupils if their interests, abilities, achievements, attitudes, and needs are iden tical, and if their parents have approxi- mately the same ways of looking at the school work of their children. 2. It is impossible to convey dissimilar messages by identical forms and “marks.” - The school should report to the parents when- ever a report would seem to have any chance of being helpful in the educational develop ment of the pupil concerned. 1. Definite periods for reporting are of value i focusing the attention of teachers on the results their work is attaining, but such periods may force teachers to render re- ports they can not justify. 2. If a given boy would profit by having in- formation sent to his parents today, ther: is nothing to warrant waiting until the end of the month to send it. 3. If the teacher has nothing definite to say that will improve the existing situation, there is ee no gain in making a routine report just is the supervisor's duty to help the teacher because it is the end of the quarter. to write more effective reports, as well as 4. The change from issuing regular periodic re- to help her to give better instruction to the ports to issuing reports whenever they will pupil directly Ip st b ade gradually. ‘Teach- an . be helpful must be made gradually. Teac 2. The appropriateness and helpfulness of a ers who have not caught the professional spirit and purpose of the change are likely to neglect to make any reports. teacher's reports to parents will indicate much to the alert supervisor regarding the teacher’s professional attitudes, success, F. The teacher should keep an accurate record of and skill. ) the character and contents of each report she 3. Anticipation that the record of reports will sends to each child’s parents. 1. Unless the supervisor has a complete record of these reports available, she will be un- able to help the teacher to improve the be examined frequently by the supervisor will tend to prevent the teacher from neg- lecting to study her pupils and their indi- effectiveness of her reports to parents. It vidual needs. FORM XLII, PUPIL’S REPORT CARD Name..... First Semester: Class Grade School . ; Second Semester: Class Grade Habits needing improvement are marked minus (—) Habits showing special excellence are marked plus (+) First Second SCHOOL AND COMMUNITY CITIZENSHIP TRAITS Semester | Semestet Trying to do his share in his group Showing consideration and courtesy toward others Showing appreciation of the help of others Conforming to standards of health and cleanliness Being thrifty in using school materials and property Depending on himself Finding wholesome ways of occupying his leisure time READING HABITS Reading without lip movements Reading without pointing Understanding material of appropriate difficulty Reading as rapidly as average pupil in his grade Mastering new words for himself Enjoying wholesome rather than cheap reading Reading good books and magazines outside of class LANGUAGE HABITS Speaking distinctly in a pleasant, well-pitched voice : Trying to correct his most common errors in language : Telling his own experiences in a way to interest others i Telling short stories in an effective, pleasant way j Interested in writing for the benefit of others Examining carefully the spelling of unfamiliar words . Retaining the correct spelling of words examined Spelling words correctly in general written work [ 271 ] —— ~~ ili nl ety FORM XLII, PUPIL’S REPORT CARD (Continued) HABITS IN ARITHMETIC Learning the number facts of his grade Developing adequate speed in fundamental operations Holding himself to a high standard of accuracy Attempting to correct his own weaknesses Reasoning correctly about problems Measuring accurately in handwork Avoiding childish counting devices Applying his skill in arithmetic to everyday experiences Reading arithmetical materials with understanding 2 HISTORY HABITS Using books to find out things for himself Learning significant history facts assigned his grade Giving consideration to all sides of a question Reading current magazines and newspapers Trying to understand the present by knowing the past Developing the power to weigh evidence Reading historical materials with understanding COC HR ee eee ee EE HEHEHE HEHEHE HHH HEHEHE HEHEHE HEHEHE HEHEHE HEHEHE HEHEHE EOE HEHE HEE GEOGRAPHY HABITS Reading geographical materials with understanding Recognizing the influence of geography on history Learning to use maps Learning to use references and outside readings Learning the facts appropriate to his grade Understanding the interdependence of nations Developing sympathy for peoples who live differently a Cr MUSIC HABITS Recognizing and enjoying good music more than poor music Enjoying singing in chorus Learning to use musical symbols Singing songs individually when invited ee | WRITING HABITS - Writing quality up to standard for the grade Writing speed up to the grade standard Trying to write well in all written work eee eee eee eee eee ee eee HEHEHE HEHEHE HEHEHE HEHEHE HEHEHE HEE HHH HEHEHE ART HABITS Preferring beauty to ugliness in his surroundings Trying to make and preserve attractive things Holding himself to standards of good workmanship Adapting tools and materials to his needs Expressing his own ideas with different materials Improving his pictorial vocabulary ee Te Rt el ae eae xno eck eel see eens ee eee ee A. Advantages in this type of report sheet. cal meaning to the parents. 1. Brings to the teacher’s attention and to the 4. Furnishes the parent with a definite set of parents’ notice habits which the school thinks the child should be forming. 2. Is definite in the information it conveys to points concerning which he can discuss his child’s work in school, either with the child or with the teacher. the parents. B. Objections made to this type of report. 3. There are no “marks” or “grades” of equivo- 1. The form is too long for convenient handling [ 272] 2. It costs too much to print this in the quantities all the important habits that good teachers necessary if a report is to be sent when- will try to develop. ever the child needs it. 5. Other measures of success will have to be 3. The teacher has to spend too much time obtained to serve in classifying pupils and studying the individual children. recording their successes for administrative 4. It is impossible for one such form to contain and supervisory purposes. FORM XLIII, TEACHER’S REPORT TO PARENTS EN OE NR UUROID OR) 5. snicicrcalasn« oalbins senile sou sine bbe be aen ee ee ee AOE. Santino 9c. <4 PLEASE NOTE CAREFULLY THE ITEMS MARKED “X” IN THE FOLLOWING LIST j (The teacher should draw with ink a perpendicular line ||] through the squares before those statements which do not apply. (] A. Allow me to invite your attention to: Ey hk. Bee meeuetey end effort of your child if........6 6s cciccecsecasieccs Ca Oi Crs Ge MOMNOUOURONE $i 3258 ccnwcncsescscaacdcasundeneecers [] 3. The improvement your child is making in....................0.000505. (] 4. The splendid attitude of your child towards....................0005, ; Your child is doing well in school, but has the ability to do better, especially in....... ; : OB ee OE OE MONEE, BED 6 i5:6 ab 6015.6 vio. 6'0.0,0.0:0:06 Save ednevsenenawwe [] D. Your child’s success in school is being injured by (] 1. Irregular attendance. How can we make attendance more regular? [] 2. Frequent tardiness. Please help us to correct this tendency. [) 3. Outside activities. Let us confer about this very soon. / [] 4. Weakened physical condition. A physician should be consulted. Cl E. Your child should not return to school until present symptoms of ill health have dis f } appeared. I hope the child will recover rapidly. (1 1. Child should bring a physician’s certificate when returning to school. a [] 2. Child may return to school as soon as you think it safe. C] F. I am anxious to confer with you in regard to your child’s..................... q ey | MOS CUDURIOING BO MIG. 5 cnc ccncscccncecess ge ree o'clock. ' ry OE Cen GU WR. 6 << cesenine siesecinasenes a ....0’clock. H ] (] 3. Please let me know when and where I may call on you. 7 i C1] G. In order that more effective instruction may be provided your child until further notice ij See a OE OF ORE. 6. cnc ce cicd coseeeenrss des class. : ll (ne UO a wi vinis want anak ambi teeadeacsaeadede cee. ee i oe ech aeekanewpeeee a I Paci. v-6ie wile a ye W.@alere alkene ogi nee eo ee { sin. nie se 09 4.205% Koniew's So ee ee errr DR eS inertdsiv cee (Replies may be made on the back of this report or on a separate sheet of paper) A. Advantages of this type of report. tained to each message requires but a few 1. It is a direct and personal communication seconds of the teacher’s time. ; from the teacher to the parents about B. Objections made to this type of report. ; : specific phases of the child’s work at a 1. The parent is given no helpful information ; given time. about the child’s success in those subjects t 2. There are no symbols or “grades” that may in which he is doing average work. be misinterpreted by the pupil or by the 2. Teachers should not be required to distin- ¢ } parent. guish between the achievements and the : 3. This report contains several of the commonly abilities of their pupils. ; H needed messages in such form that they 3. The teacher may wish to say something that ft can be quickly prepared by the teacher, is not printed on the form. She may even | either for mailing or for the child to carry have to use the telephone. home. 4. The child’s “outside activities” and “phys- € 4. The suggestion is clearly made that the ical condition” are not items with which | teacher wishes the intelligent cooperation the teacher should concern herself or A of the parents, and the direction this is to about which she should communicate with / take is not left in doubt. the parents. 1) 5. The report makes it easy for the teacher to 5. This report is of no value to anyone other i ask for a conference with the parents. than to the parent and is of no value to e 6. Keeping a complete record of all reports sent him except immediately after it is written if to the parents and of the responses ob- by the teacher. i [ 273] BD pe ttre ay 6 20. Ae pene te a ee Personnel Records’ WILuiarp S. ELsBREE Assistant Professor of Education, Teachers College, Columbia University, New York Cit, ‘The importance of adequate personnel rec- ords can scarcely be overestimated. Such rec- ords furnish the basis for improvement in the selection and promotion of teachers and other forms of personnel management. ‘The most important of these records are: (a) teacher's application blank; (b) recommendation blank ; (c) permanent history card, and (d) teach- er’s rating card. Teacher's Application Blank—The criterion by which this form should be judged is the degree to which it elicits a complete state- ment of the applicant’s qualifications. In ad- dition there should be ample opportunity for the candidate to express his preference as to type of position. Form XLIV is one blank now used in some cities which meets these con- ditions *. Recommendation Blank—A_ recommenda- tion form should be as objective as possible. The better forms ask for ratings on specific qualities rather than for a few general state- ments as to the candidate’s fitness for the position. Form XLV presents an example of a recommendation blank.* Teacher's Permanent History Card—This is perhaps the most important single personnel record constituting as it does a summary of the outstanding facts about the teacher. Since this card will be frequently referred to, it is desirable that especial attention be given to its form and content. Forms XLVI and XLVII present the obverse and reverse of a card designed with a view to compactness and convenience. This card provides for a history of the teacher up to and including withdrawal from the school system. The arrangement whereby experience is recorded on the face of the card ? Prepared in consultation with N. L. Engelhardt of the Committee on Uniform Records and Reports. 2 This blank is from the Strayer-Engelhardt School Record Series, C. F. Williams and Son, Inc., Albany, N. enables the superintendent to identify the teacher readily. The provision for recording facts on thie withdrawal of the teacher assures the schoo! system the data essential for a scientific stud, of turnover. This record card should be kept in the active file as long as the teache: remains in the system and should be transfe: red to the “left” file upon withdrawal. All other personnel records such as applic: tion blanks, recommendation blanks, teache: rating blank and correspondence with and con cering, the teacher might well be kept in an individual folder, preferably closed on three sides, size 9x12, and filed alphabetically. This is a convenient way of handling thi. material. Teacher Rating Card—The value of 1 teacher rating scheme depends upon its ob jectivity. The “human scale” method of rat ing teacher qualities as used in Detroit is one method.‘ By this method the principa! or other person doing the rating reviews men tally his life experiences and writes in tlic first position in his scale the name of the person who is the best representative he can recall of what excellent means. Next he is to select and write in the last position, the name of the person who is the best representa tive he can recall of what very poor means. Comparing these two with each other, he is next to select and write in the third position the name of a person whose merit is about half way between the other two. fashion, he is to select and write in the second position a person whose degree of merit is hal! way between the persons in positions ont and \ This particular form is not recommended over others which meet the criteria suggested. 8 This form is at present in use in Montclair, New Jersey, Frank G. Pickell, Superintendent of Schools. * This method of rating was used with success during the World War in the army personnel work. [ 274] In similar _— ee ee en a > rman io Fe rtgh rice three; and to select and write in the fourth of merit is half way between the persons in position, the name of a person whose degree positions three and five. FORM XLIV ay TEACHER'S APPLICATION FORM Ls Application for Position in the schools | Name in ful! Date Temporary Address Home Address Year of Birth Place of Birth Nationality General Health Height Weight Married If Married, state No. of Childre Telephone N Il, EDUCATIONAL PREPARATION School | Dates Attended ° Name and Location of lnstituuons Nature of Course Completed — Year of Graduation Degree or Diploms Receive Elem. School High Schoo! |—— Ss ao —— “TS. Traising = Class. Norm’l Scheol,_. . —= College and University T Special Schools dn - — Tl. EOUCATIONAL EXPERIENCE Years Kind of School Location of School Nature of Tosition — State also grades or subjects Ne, Menthe Tanght | Mentaly Salary Rec'd Yearly Salary Bo d TV. 1. Have you failed of re-election ? Where If so, state reasons 2. What salary did you receive in your last position ? What salary will you accept 3. At the time of making this application are you under contract for the ensuing year ? 4. Are you willing to make a personal application If you are an applicant for a position as a kindergarten teacher or in the first four grades, please answer the following questions 5. With what systems of primary reading are you familiar? What systems have. you taught ? 6. What musical instrument, if any, do you play? _........... —_ Do you sing? 7. In what state, if any, do you hold a Valid Teacher's License or Certificate v. REFERENCES: Name Title Address Answer (If personal interview is impossible it is desirable that you send a recent photograph) N ™N wn lana Sana FORM XLV RECOMMENDATION BLANK Whiteside Public Schools Whiteside, N. K. eee eee eo ee Ee I es ge dn acs che MEdw ac eee SENN een sai dcaensdeececses. Naturally, I am desirous of securing the very best teachers possible for our schools. It will help me greatly if you will give me the kind of report which you would like to have from me under similar circumstances. Your reply will be considered confidential. Very truly yours, JouHN F. Jones, Superintendent of Schools. Encircle the letter which represents your estimate of the candidate’s fitness with respect to each enumerated point: A—EXcCELLENT B—Goop C—Farr D—Poor or UNSATISFACTORY DNR Sigg mute eens sks es 6 04s es ane tees A B Cc D S Glomeral AGROGPNMG? «oes ok ces ccecacess A B Cc D SO Shae bat dbabeR es cdtemacesccssidpeeds A B Cc D Te ee RTE EE TET ERE A B Cc D ER a ee bhatt 64min a dis'a hee des oe A B S D 6. Cooperation and Loyalty ................... A B Cc D Dy IEE bi KecGneNSé crews ssecsvebeens A B Cc D EE Datei reds iicene ser esacdeweneces A B Cc D ERs on cddeveneivarssssaceatn bee A B e D 10. Professional Interest and Growth.......... A B Cc D NS 6 ci sinknreci nee Nata Oh We die Nahas Rist aes 6 Sana eee AERA mes ewesereotesceece EC eT en ene eee For dealing with what social grade of children?................ccccccccccccerenceeeeeeeeeees Wm yam CURRIE Ge GOUI GOE BID TINE oo 5 oo occ etc cearececcccecdeedesccc gs cccrccenccess Do you recommend this teacher without reservation? ............0.cee cece eee e cess eeeeeeeees rey a Gi, Gi Pe a I I I once hebben sci cccccwcwescccccccsccccccees Does this teacher have any peculiarities, mannerisms, or defects that will interfere with his or ew Cumann? ... oacs sn dcika lcs eeabuesneee ena BE, EAE hed oa eek ciaieeswecsens.... Add any special statement you wish to make... ..............cccccccccceeeecseerseeeneeeeees POR LCE seu eRRe nb aoe scciecbececess AS RS PERE! PPT Tee el. Ms a aah lA AR Rina Be i Ses, — SIS fc al in ml An illustration of this scale would be as quality. ‘The teacher rating card used in Detroit’ is shown in Forms XLVIII and XLIX. Any one of a number of forms for teacher follows: Vitality—physical development, reserve strength, and health ; / ; rating might have been reproduced in this 1. Excellent A Miss A B. Jones section. A report? of the National Educa 2. Good B Miss L. M. Black ti \ Lees t : ‘ lud ¢ : Associ: sacher ra yy ides ; : Fair C Min 3. B Brows ion Association on teacher rating includes a 4. Poor D Miss C. Smith rating scale of a type frequently used and 5. Very Poor D- Miss H. Bush cites others now in use. No one particular rating card can claim Any given teacher then would be rated by clear superiority. No satisfactory objective placing her upon the scale. A teacher with measure of teaching ability has yet been de physique and health similar to that possessed vised. Until we have isolated and measured by Miss Black would be rated good on this the complicated factors which are involved in 1 For directions as to the use ef the Detroit rating card see Manual of Dir ms fe Making Efficier Board of Education, Detroit, Michigan, 1928. 2 Teacher Rating. Report of Committee of One Hundred on Classroom Teachers’ Problems, Nati Association, Washington, D. C. July, 1925. FORM XLVI TEACHER’S RECORD CARD Single Married Name - ‘ Sex Widowed Permanent Home Address Date of Birth : Nationality Educational Experience Position Name of Location Annual Year Building Town and State | Contract Kind of Grade Subjects Salary School (K-12) Taught [ 277 ] Uniformity in scales for teacher rating canno: be achieved until teacher rating devices ha greater objectivity than they possess at prese | | } | | teaching efficiency all rating methods will be largely subjective—a matter of the personal opinion of the person who does the rating. FORM XLVII (REVERSE SIDE OF CARD) Educational Preparation | a ee - | Dates Name & Location Nature of Year Units, Credit, School Attended of Institutions Course Completed | Grad- Degree or ] uated Diploma Rec'd | Elementary High School Normal School ‘ i a College and " University E Special Schools | Summer - Sessions - a’ es Date of | KIND OF CERTIFI- Field and Subjects cs 0 + ae CATE | d Issue Expiration Renewal r r} j nd a ee oe Cae ee ee ra: oa — ’ c —— 2 sa ery | v4 Rnpcenictnipeniannannncanna swinnguaiad —_ | | a3. Bre. | ! ea | f H SS —— - ——- — |---| -——— - — ————_ - {} t ; | Ba WITHDRAWAL FROM SERVICE ‘ > af ee ae eR Mo lg PL Tee a ie Reason for withdrawal ___________--- : i ee Se, eee, Ey. Dn a Sn pe Ren es a ae). f | en BE P<. a Soe eae FO a AES ee, { [278] — TS FORM XLVIII Last Name First Narne Initia I School Date ’ Full Time 0 Platoon 0 Type: Grade Subject Amount of part time Non-Platoon 0 | 1. General merit rating - —— ee - Method: Disciplinary 0 Socialized 0 ______________ , Purrposing 0 ™m 3. Important characteristics:) V.P.| Poor Medium Good | Ex. Vitality Personality General intelligence Social intelligence Professional spirit Control over method Professional leadership Executive ability Hro mm oo D> Adaptability Name of person making the rating Position School Form $23-~Teacher’s Rating Card--3-27--20M-—AC--DW * FORM XLIX | EXPLANATION OF RATINGS A. Vitality. Half days absent for personal illness from opening of school in September ; to date B. Personality peeenstisibahinennimcniiiasdinis cimiaainineapeeiapeieisnimass Cc Speeres intelligence... cca tietiaatiy D. Social intelligence erm Co , E. _ Professional spirit a a ee _— F. Control over method 3 ss — G. Professional leadership H. Executive ability ‘ =e, I. Adaptability - asieescininaans ~— ee Superintendent and Board Reports to County or State’ ALFRED D. SIMPSON Director of Teacher Preparation, State Board of Education, Hartford, Connecticut Administrative Units The problem of reports of superintendents and boards to county or state education de- partments involves, first, a brief consideration of administrative units. These units are in process of evolution. At the present time we have four prominent administrative units; the district, the town, township or city, the county, and the state. The first two of these may be referred to definitely as local units and conse- quently these become the reporting units. While the county, as an administrative unit, is constantly changing in character it can hardly be doubted that the tendency is towards its ultimate development as a local unit. Insofar as administrative units are local units they will not be reported to except by their own educational staffs. Hence, as the county becomes more truly a /ocal administrative unit, the county school authorities will organize their own immediate records and reports, as means of administration, just as the town, township or city does today. So far as the county is concerned the problem will decreas- ingly be that of organizing a report system for its subsidiary units, but rather of organiz- ing the records and the reporting of the county staff as a local staff. Wherein, however, the county is not a local administrative unit the problem of a report- ing system will approximate that which is the state's. The county will be an intermediary. It will be reported to by subsidiary units and in turn it will report to the state. This is the situation in which the county largely finds it- self today. And in this situation the charac- ter of the county system of reports will depend much upon the system evolved for the state. There is, however, this difference. The county organization is closer to its people, it has a more detailed responsibility, and, consequently, its reporting system should be more complete and more finely organized. In view of the trends in administrat units and the subsidiary position of the coun: it will be the chief concern of this section ot the report to consider the purpose and p: cedure to be pursued in organizing a syst: of reports to the state department. State Functions in Education The functions of the state in education m be delimited by analysis until they are c densed into two comprehensive assignmen: The first has to do with administration ; ani this may be sub-divided into (a) the direct administration of certain phases of the edu: tional program, such, for example, as highe: education, and (b) the administration of ce: tain controls established or authorized by ¢!, legislature and assigned commonly to the gtate department. The second function is that of education leadership. Leadership involves activities 0! diverse types but these may be reasonably s\ divided into (a) supervisory service, (b) search and (c) publicity. A Dynamic Role for Reports With this analysis in mind it may be seen that reports from the local units to the stat department become of tremendous importance Whatever may be the extent of the state de partment’s charge for direct educational ministration or the administration of contro. it must be admitted that a system of reports presenting cogent data will be esseatial as 4 basis for action. Furthermore, the all impo: tant function of leadership, whether it be con cerned with supervisory service, research publicity, will be strong or weak in propo: tion to the extent to which this leadership ‘: based on adequate data from the local uni for whom this service is purposed. Leaders!ip service must know where local units are, ed. cationally, before it can proceed to improve- ment. 1 Prepared in consultation with A. B. Meredith, member of the Committee on Uniform Records and Reports. [ 280 ] 01 be The past quarter-century has witnessed leadership increasingly rise above “‘best-guess”’ methods and increasingly place reliance upon Publicity, involving informational service, tends to be- its scientific substitute—research. come substantial, pointed and meaningful as it is based on research. Supervisory service becomes scientific by increased reliance on re- search findings. But research, especially ad- ministrative research, is among other things, data that are complete, that are timely, that are pertinent, and, par- dependent upon, ticularly, that are reliable. The case for adequate reporting system in the several states rests basically upon the need of data of the quality just indicated. The problem of supplying these data is the problem of reports to state education departments. iF State Reports to the Public ALBerT B. MEREDITH State Commissioner of Education, Hartford, Connecticut Education has been definitely recognized as a function of the state, by which term is meant the people acting collectively through their chosen representatives; and not funda- mentally a responsibility of the local commu- nity. Such legal obligations as are not met locally are essentially delegated duties. These obligations are obviously supplemented and made effective by the interest of the commu- nity in the education of its youth and by its concern for the common good. In order that the schools of the state may be administered effectively certain responsi- bilities have been delegated to the state school officers, both by constitutional provision and by statute law. Furthermore, since the schools of the state exist for and through the efforts of the people, they have a right to ex- pect and to demand from both the local and state officers a periodic accounting. This portion of the committee’s report is concerned with the annual or biennial report of the state school officials to the public and such a report is primarily a report of ac- countability. There are at least three re- spects in which the state officials are account- able to the people. These are: 1. For a record of past accomplishments. 2. For an estimate of present conditions. 3. For the statement of a constructive pro- gram for the future. That the state report may adequately serve its purpose the committee recommends that it be divided into two parts and that the first part consist largely of a narrative discussion of the educational achievements of the period of reporting, the present condition of educa- tional activities, preferably grouped about large and significant topics, and a suggested program for the future development. Its purpose is that of informing and interesting the people and the legislature in order that they may consider intelligently the policies presented by the state school officials. Be- cause the legislature in general constitutes a cross section of the public, it will be sufficie: to consider the latter as the audience f which the report is prepared. In determining the character and content 0} part one of the report certain limitations should be kept in mind. The public is not familiar with the professional language oi education, nor is it obligated to read the r port. Consequently such a report should be in non-technical language. It should be wri: ten clearly and in a style which will interes: the average citizen. As an aid to clarity and ease of reading much use should be made 0} comparative tables, charts and graphs. Thes: should contain and interpret c aparable data for periods of years. The meaning of 4! tables, charts and graphs should be explained as simply as possible in order that the |a\ reader may be able to see their significance and to discover trends in educational practice. |» making recommendations for educational bet terment a sharp distinction should be made between those matters which may be helped by legislative action and those which may be affected through professional knowledge ani skill, coupled with popular understanding. The second part of the state report to the public has an entirely different set of aims. |t should present the educational statistical data of the several administrative units of the state in detailed form. Such a report should serve as a source of original and comparable data f.: the use of local school officials in studying their own problems. Uniformity among thc states in all matters of statistical reporting will for some time to come be impossible « to cite but a single instance, the methods ot distributing state funds varies widely, and fre quently statute law determines the forms 0! reporting. Aside from this limitation, tc committee is convinced, from a study of man forms for recording and reporting, that a < sirable uniformity may be still further realize: if its recommendations are accepted. [ 284] —s b wtp a want Just here a word of caution may be oppor- tune. In the formulation of both the narra- tive and statistical portions of the state report there is serious need of safeguarding the ac- curacy of the original data. At present there is too great a degree of inaccuracy and con- fusion in the use of the statistical data. “wo factors that contribute to this condition are inaccuracy in the original reports from the various local units, and variation in the inter- pretation of the terms used. ‘To remedy to some degree this condition is one of the pur- poses of other sections of this report. The committee repeats a previous recom- mendation to the effect that the forms used by State Departments of Education in gath- ering statistics within the state should con- form so far as possible to those employed by the Federal Bureau of Education, supple- menting the points covered therein with those required for local use.’ Such a procedure would obviate the necessity of a second re- porting by local officers to the Bureau of Education, and hasten the time when all statistics relating to the units of the state would be gathered through the various State Departments and forwarded to the Bureau of Education. With regard to the statistical content of state reports the committee commends to state officers that each state report shall contain the significant statistics of the state for which it is made and that these statistics include those relating to pupil as well as to financial ac- counting. In amplification of this recom- mendation the committee mentions the follow- ing as a suggestive but by no means complete outline: 1. Detailed statistics of all public schools under local management, (a) (b) secondary (Junior high school and Senior high school) ; (c) normal (teacher training) ; (d) collegiate; (e) vocational; (f) practical arts; (g) for special pupils; (h) elementary ; exten- sional; together with comparative summaries of the foregoing. 2. Public schools under direct state man agement—(a) elementary; (b) secondary (Junior high school and Senior high school) ; (c) normal (teacher training); (d) colle giate; (e) technical or vocational; (f) pro fessional; (g) schools for educationally ex ceptional children; (h) extensional; (i) spe cial; together with comparative summaries of the foregoing. 3. Schools under private management— (a) elementary; (b) secondary; (c) collegiate; (d) vocational; (e) professional; (f) schools for educationally exceptional children; (g) special. 4. Statistics relating to the personnel and expense of maintaining the administrative staft of the State Department of Education and re lating to such activities of the department as are not included in the foregoing paragraphs. In addition to the periodic report to the legislature and to the public the committee strongly urges its previous recommendation that the state office issue from time to time bul letins or special reports dealing with studies and research. The following subjects are offered as a suggestion: School consolidation, transportation of pupils to elementary and to secondary schools, rural progress, free text books, local school reports, migration of pupils, salary trends, suggestions to Boards of Educa tion relating to the organization and conduct of their work, financial studies of subject costs, pupil mortality, non-promotions, ete. Many state departments have found a_pe- riodical bulletin of current educational hap penings helpful in promoting a public under standing of educational movements within and without the state.* mented by frequent circular letters addressed These have been supple to the professional interests of different groups of teachers and school officials. The commit tee believes that these are useful in creating an intelligent ap preciation of public school activities. communications such as * Report of the Committee on Uniform Records and Reports, United States Bureau of Education, Bulletin 1912, N page 8. ? Ibid., page 10. *Some sixteen State Departments publish such bulletins, among which are: Connecticut Schools. Connecti ut State Board of Education, Hartford, Conn.; Hawaii Educational Review, Department of Public Instruction of Hawaii, Hor lulu, Hawaii; Educational Press Bulletin, Department of Public Instruction, Springfield, Illinois; Marvland S< hool Bul letin, State Department of Education, Baltimore, Maryland; Education Bulletin, State of New Jersey Department of Public Instruction, Trenton, New Jersey; and The University of the State of New York Bulletin to the Schools. State Department of Education, Albany, New York. [ 285 ] a. a 4 { A brief summary of recommendations re- lating to state reports is as follows: 1. That the state report consist of two parts. 2. That the first or narrative part of the report relate to educational conditions throughout the state, with recommendations for a _ constructive program of advance. 3. That there be a clear statement of the terms used and meticulous care in the collection and in the accuracy of the data used. 4. That state educational statistics conform as completely as possible to those collected by the Federal Bureau of Education. 5. That the statistical data of the periodic re- port cover all essential activities of the local and state educational systems. 6. That statistical tables, charts and graphs bx accompanied by adequate explanations and inter pretation. 7. That special bulletins covering studies and research be issued at opportune times. 8. That there be regular and more frequent bulletins than the legal report issued to the publi: and to the professional staffs of the schools. 9. That a clear distinction be made in depart- mental recommendations between those matters to be effected by legislation and board action and those which depend upon a larger degree of pro fessional insight and _ skill. [ 286 | St m; lo wl or gel for to ral ing tio: sho sta State Reports to the Federal Government FRANK W. Wric Deputy State Commissioner of Education, Stat i) ; The increasing social importance of a sys tem of public education in a democracy makes it imperative that wide-spread, uniform, and statistical be available accurate information from the several states. ‘The rising cost of education; the rapid increase in pupil enrol- ment; the growing demand for professional improvement of teachers; the tremendous out lay for new school plants; and the increasing tendency to reorganize the units of the system to incorporate the junior high school are a few of the factors that call for information on a uniform basis from the several states of the Union. There are many items commonly secured by State Departments of Education for use in making their reports to the legislature and to local school officials within the several states which are of peculiar value only in the state or states where they are sought; others are of general value and should be made available for all to be of such general importance as to war the states. The following items appear rant their inclusion in the form used by United States Bureau of Education in collect- ing statistics from state departments of educa tion. State reports to the federal government should annually provide uniform and accurate statistics on the items suggested below. General Statistics A. Number and distribution by position of ad- ministrative officers. B. Number and supervisory ofhcers. C. Number and distribution by distribution by position of position, and sex, of full-time public day school teachers. D. Pupils enrolled, distributed by sex, and among the commonly recognized units of the school system.’ House, Mass. ) Boston, F. Average daily attendance distributed among the commonly recognized units of the school system. G. Average number of days the school were actually in session—distributed among the commonly recognized units of the school system. H. Distribution of minors, to 15 vears of age inclusive: ? 1. In public day schools In continuation schools 3. In vocational or trade schools 4. In private schools 5. Not enrolled in any school I. Number of illiterate minors 16 and 20 years of age inclusive. J. Evening school enrolment 1. Elementary—teachers and pup! 2. Secondary—teachers and pupils K. Enrolment in public day schools, distributed as to grade and sex This table should include special and post-graduate ipils Provision should be made in the blank to enable svstems with junior high schools to make a separate report fot these schools L. Information concerning private schools to include (a) teachers—distributed by sex and school units; (b) pupils—distributed by sex and school units; and (c) cost by school units. Financial Statistics A. Expenditures for public schools—day and evening, distributed as provided for on page 291, in form L, items 9 to 17 inclu- sive, which are grouped under the head ing “payments.” B. Receipts, distributed as provided for on page 293, in form L, items 23 to 32 inclusive, which are grouped under the heading “receipts.” C. Payment of Debts, as provided for on page 292, items 18 to 19 in form L, In addition to the foregoing information to be secured annually, it is suggested that in- E. Aggregate attendance distributed among. . . . ¢ ‘ ) ye secured once every three or five the commonly recognized units of the formation be : cour an ) school system. years on the following items: ‘In collecting data under items C to G inclusive of this »utline, junior high school should be re lis tinct school unit wherever it exists in separately organized form and the data for tl unit should be presented separately from those concerning the elementary and senior high school. 2 The distribution of minors of compulsory school age showing the types of schools they are attending and those ovér compulsory school age showing illiterates would be valuable data if they could be obtained Because of the ition if the number of years included in the compulsory school age group in different States, these data are not a lable at present. It is therefore recommended that for reporting purposes data be gathered for these groups a gested items H and I. It will then be possible for the Federal Bureau to assemble these figures for all state t basis. [ 287 ] : : A. Professional training of teachers, dis- tributed as to school units and sex, and showing (a) college graduates; (b) nor- mal school graduates; (c) secondary school graduates with professional train- ing of one year; (d) secondary school graduates only; (e) not graduates of secondary school. B. School buildings in use January 1. 1. One-room buildings . Two-room buildings Three-room buildings . Four-room buildings . Buildings of five rooms or more 6. Total number of buildings wr wn C. Estimated value of school property, dis- tributed among the units of the system, to include: 1. Sites 2. Buildings 3. Equipment 4. Total estimated value It is suggested that the United States Bureau of Education consider the desirability of indicating the ranks of the states on certain items significant of educational progress. The publication of rankings for local systems within states has contributed to educational progress. A similar influence should result on a nation wide scale if a plan were gradually developed for ranking the states on certain items for which reliable and comparable data are avail able. [ 288 ] Bu mn un con unl rep rea con tior cha por tiol locé in § Fed 7 tion note tro: thos tem thes com this the Fo: F lowi ot | depa been the ( on p U eral the 1 shou what To | recaj come ie) rh for P Report Forms of the United States Bureau of Education FRANK M. Chief, Division of Statistics, United States The statistical reports of the United States Bureau of Education are based almost entirely on information supplied by state The exactness and and local units of school control. completeness of the data furnished by these units determine the character of the Federal reports. The promptness with which the Bu- reau can issue reports, and their accuracy and completeness is dependent upon the coopera- This chapter reproduces several of the more im- portant forms used by the Bureau of Educa- tion. The committee that local school systems collect their school records tion of state and local school officials. urges state and in such form as to facilitate reporting to the Federal Bureau. The forms of the U. S. Bureau of Educa- tion are in the process of revision. It will be noted that the forms used in collecting data from the state differ in some respects from those used in collecting from city school sys- tems. It is anticipated by the Bureau that these two forms will later be brought into complete agreement. The forms presented in this section show the stage of development at the present time. Form for Report of State Departments of Education Form L, reproduced on page 290 and fol- lowing, is used by the United States Bureau of Education in collecting data from state This been revised to accord with the suggestions of the committee given in the section beginning on page 287. Under item 9, Form L, payments for gen- departments of education. form has eral control have been divided according to the various local units of control. The total should give the complete amount for this item whatever source the money may be derived. To promote accuracy the form provides for a recapitulation which will balance current in- come, item 32, with current expenses, item 22. The state blank has also been revised so 1 This section is published by the U. S. Bureau of Education Statistical Circular PHILLIPS Bureau of Education, Washington, D. C. that it will make available on a national scale the facts relative to the newer types of school organization on the secondary level. There has been added to the state blank a section to be used in collecting rural school statistics. In accordance with the practice ot the United States Bureau of Census, refers to places less than 2,500 in population. “rural” Explanation of Items of Statistics of State School Systems’ I. General Definitions - Types of School Organizations. this item report sta 1. Kindergartens—Under of all definitely even if they are housed in the same building with Count each individual child tistics organized kindergartens, an elementary school. but once, whether he be enrolled in the morning session only or in the afternoon session, or in both sessions. 2. Elementary schools—Under this item include the statistics of such not definitely only elementary grades as have been organized as a junior high school, senior high school, o1 9-12, principals, or teachers give part of their as a high school inclusive. ) In case supervisors (grades time to the elementary grades and part to the junior high school, prorate such persons and their salaries be tween these schools according to the portion of their time devoted to each. 3. Separately Under this item report only the statistics of junior organized junior high school high schools in buildings by themselves or junio! schools that have a separate teaching force, al high This will include statistics of grades 7-9, the though housed with an elementary or seniot school. inclusive, when the schools organized on 6-3-3 of 7-8, ganized on the 6-2-4 plan; and for grades inclusive, if organized on the 6-4-2 are when or 10, plan; grades inclusive, plan. 4. Junior-senior high schools under one organt 12 inclusive, in school systems organized on the 6-3-3 6-2-4, 6-4-2 ing force is used in both the junior and the senio: school. 5. Separately These are senior high schools housed in separate zation—These are schools containing grades or 6-6 plans when a common teach- organized senior hiah schools buildings having a teaching force There can be no senior high school unless there There are or separate is a junior high school in the system. No. 10, er titled, “‘Ite1 for Public School Systems with special reference to reports to the United States Bureau of Education [ 289 ] oe ner 1 General control personnel, full-time administra- DEPARTMENT OF THE INTERIOR BUREAU OF EDUCATION Washington, D. C. STATE SCHOOL SYSTEMS A.—GENERAL STATISTICS. Statistics of... (State or Territory For the year ending. . " | istrict tive officers and employees | State County City Distric Pal 2% were Ou 4 (a) Educational administration, superintendents . and their offices. . . -| [ov eececccalereeees a — ennai — — = a - (b) Business administration, school boards and NS pe og koe abt anon ys EPCRA nee | — | (c) Other administrative officers and employees... ; sd ese | Nhe Sa a Ae Ettore ee ke ae | Sr Sie NEN SP | | Other | Sepa- | Junior- Sepa- | Reg- | ie || schools | | rately | senior | rately ular ene | (local | Ele- | organ- | schools | organ- high schools . | . 3 >= | schools | Kinder-| men- ized under | ized — schools of for “-_ garten tary | junior one senior | of 4 blind, . ee second- | schools | high | organ- | high years | ~ feeble- | schools | ization | schools or | minded, | | grade) * less delin- quent, | etc.) ? an . Pupils enrolled (net registra- . Aggregate attendance in days... . Average daily attendance..... . Average number of days schools . Number of schools (count a high . Value of all public property used Instructional personnel: (a) Supervisors of instruction of special subjects and Ee (i) PRRRGNIRES. . wk cece | (c) Teachers: (1) Number of teaching posi- tions (count each posi- tion but once): ae Women. (2) Number of different indi- viduals employed as teachers: DS ate Siv.w thre ahh eb ei wed’ I ia) uKee tue dies Hoe oan tion, excluding duplicates): Se Beer were actually in session (ex- Chading holbGage)..< . 5. .c cc cccdecscces. school, an elementary school, and a kindergarten housed in the same building as three for school purposes: (a) Sites and buildings... .. (b) Equipment (furniture, apparatus, libraries, etc.) Township | Total Total FORM L—Continued All moneys paid for school purposes should be reported under B-Payment school purposes, or from general State, cot B.—PAYMENTS 9. General control, salaries and expenses of ad- ministrative officers and employees a) Educational administration, and their offices b) Business administration, business offices school State superintendents boards and c) Other administrative officers and employees d) Total 10. Instruction (day schools): (a) Salaries and expenses of supervisors of instruc- tion (include institutes (b) Salaries and expenses of principals (c) Salaries of teachers: Men Women (d) Textbooks books) (e) Supplies; and other expenses of instruction (not library school library 11. Instruction in evening schools 12. Instruction in summer schools 13. Operation of school plant: (a) Wages of janitors, engi- neers, etc (b) Fuel, water, light, power janitors’ supplies, and other expenses 4. Maintenance (repairs, equipment, keep charges) , 5. Auxiliary agencies and coordi- nate activities: (a) Public libraries under board of education (b) Promotion of health (c) Transportation of pu- pils a (d) Enforcement of com- of school plant replacement of and other up- pulsory attendance (e) Other auxiliary agen- cies Kinder- garten Sepa- rately organ- ized junior high schools Ele- men- tary schools ints County Junior- senior schools under one organ- ization City Sepa- rately organ- ized senior high schools District Reg- ular high schools of 4 years or less Voca- tional Schools (of second- ary grade Township Total Other schools local schools for deaf, blind, feeble minded, delin quent, Total etc. Br. 291] FORM L—(Continued) B.—PAYMENTS (Continued) Other | Reg- schools Sepa- | Junior- | Sepa- ular Voca- (local Kinder- rately | senior | rately high tional | schools garten Ele- organ- | schools | organ- | schools | schools | for deaf, men- ized under ized of 4 (of blind, tary junior one senior | years | second-| feeble- | school high organ- i or ary minded schools | ization | schools less grade) delin- quent | etc. } 16. Fixed charges (pensions, rent, | } insurance, contributions, con- } ee) eee aera ST er ee eT ee, ey eee | ase .| Total (10—16,inclusive) |........ % Tee eee ee | a ee Total current expenses (9-16, inclusive)... .. XXXX XXXxX XXxx XXXX XXXxX XXxx XXXX Xxxx | 17. Capital outlays (a) New grounds and buildings, alteration of old buildings (not | EE ee ee nn, eee | own | (b) New equipment (not replacements)......|........ Se ee a ee ee, ee f ee inka. Gvlekalnece baecitinev ass closeness. ae Total of payments | for all purposes, | excluding debt | GOTVEGE. cccccccs XXXX XXxXx XXxXX XXXX XXxXxX XXxXx | XXxXX | xXXxXx 18. Debt Service: (a) Redemption of bonds and short-term loans by:' (1) Payments from current funds to retire bonds........ 2.2.22... ccc eee cece ence ee eeeeees ean Cp eee een er emmy OO GORING Bees... ncn. ccc ccc ccccccccctecacccccccccevade| socece (3) Issue of new bonds to retire old bonds which have matured. ..............00.0000005- “ 0 oa be Ree SEUSS One eee Tbeadmhheeneescnscadicces ee ee aes onc cece a Cdt mee R BEAT ee Nesp Rebsedasdscdcveccedoeavecl coves I ee ee ee (2) Payments from sinking ERE Reo rg ees oS. eS er ee eM ol ys kvaewsieeswtdaacanedoucedieesddl cose. 19. Total payment of debt and interest, excluding items 18 (a) (2) (3) and (c) (2)... 0... ccc e eee | eee 20. Recapitulation of expenditures from current funds: I FN ok rnin 5 oe GR bod o's s:den We SURE R SEA Wes 0%. d.00 atarax os NE RR Se Se Se, a ee ae ee eee eds ob nee RR ebintn sss cdeencces aaesesiqere NS alee eG has vise oko acne ees Swnbeed ke esnssad. “Chbwhersee a a Sade ACE AARHCCRERUCCAUES “KeSasecere el ce Eis 6 hadi EE URAE OKC PENERERS EMA Bide wocecne Total current expenses, items 9-16, inclusive...............0.00 0000 cece cee ceeeees ee es hk aes cbhaeeaeneeetewephedey Weeucccces td os Vac Nin ewe reese heseedd cabs sented ee” Seacsecses EO ice nddncccdewekaeerebaaseseer ebesocsccs ee | heb teb bcc ce Uekbbessedmbsaeseeews. Becccceses 22. Whole amount available for use during year, same as item 32....... 0... .0.0000600 ceccuccuee Total [ 292] 3 tal FORM L—( Continued ) C.—RECEIPTS All moneys received for school purposes should be reported under ¢ Receipts, whether they come from f neral State, county t r other local funds for school purposes, or from ge Local moneys not paid into the State treasury for general distribution Sources State moneys Totals - Township, district County P ’ and municipal 23. Income from permanent funds $ $ ry x 24. Income from leases of school lands 25. Appropriations from general funds 26. From taxation (property, business, poll taxes, et« for all school purposes, including debt obligations 27. Federal reimbursement for vocational education in public high schools (paid through the State XXXXX XXXXX XXXXX 28. Subsidies from educational foundations ....... XXXXX XXXXX XXXXX 29. All other revenue receipts (fines and penalties, gifts, bequests, contributions, rents, interest, tui- tion fees from patrons only, etc.)..... Total revenue receipts (23-29, inclusive) . 30. Nonrevenue receipts: (a) From loans and bond sales ! bunt a (b) From sales of property and proceeds of in- surance adjustments (c) Other nonrevenue receipts Total nonrevenue receipts 31. Balance on hand from previous school year (do not include in preceding totals) ‘ 32. Whole amount available for use during the year 33. Transfers from one district to another for tuition, transportation, and because of changes in district line. etc.. $ (Do not include this item under “Receipts"’ or ‘‘Payments."’) D.—MISCELLANEOUS STATISTICS 34. School census ages, , years to years, inclusive Date of latest census mber of children enumerated, boys . girls 35. Total number of schoolhouses used ; number used exclusively for high-school purposes number of one-room schoolhouses used ; number of consolidated schools. ... number of consolidated schools established this year 36. Number of pupils enrolled in day schools that were actually in session: Fewer than 81 days : 81 to 100 RE ; 101 to 120 days..............3;121 to 140 days ; 141 to 160 days NT eee ...}; 181 to 200 days : ...}; over 200 days 37. Public summer schools: Number of teachers—Men , women ; number of pupils enrolled Ee 38. Public evening schools: ; number of pupils i. Elementary. Number of teachers—Men , women enrolled, male , female 2. Secondary. Number of teachers—Men » women...... -+«} number of pupils enrolled, male . female 1 Do not include money borrowed and paid back during the same fiscal year [ 293 } ove » oo FORM L—( Continued ) D.—MISCELLANEOUS STATISTICS—(Continued) 39. ENROLLMENT OF PUPILS BY GRADES (DAY SCHOOLS). (EXCLUDE DUPLICATES) Include Pupils in Elementary Grades of Junior High Schools Under Elementary Elementary . Junior high . || Regular and senior . B schools Boys Guts schools —_ Gite high schools Boys Girls 1] | 2 = —_— Kindergarten. . .|.. en fo Sc EE, See Arp i) First secondary year First grade... ; , veel NSS wae cickehse ve tap dtnroasces || Second secondary 1 year. } Second grade. . Elementary....... | et) Awe Ne } Third secondary } year. | Third grade... rere Secondary......... Da wistg os oat aes || Fourth senior year. . Fourth grade....|........ caretal Secondary........ | asauee Fe at PY re pee ET Pe Rn Secondary.......... id dale we cm eb ROR MEE Gee aE Tee eis cup OE PS Pere ee Eas drives vis 0 | uid ie ae ee || Special and un- } graded. EE ES ERT ARE Se ere eee Ee en ee a a | OOS SESE: a Ee ae A Serer ! ae ar OR RL. MN. 27 ORRIN eee to ae | 40. Principal of permanent school funds (invested money, not including university and agricultural college funds), §. . This total includes the State permanent funds, amounting to $§ ................ ; county funds, $........... township and district funds, $................ ee EE ee ree ; endowment funds of indi- vidual public schools, $.............+.. 41. Unsold school lands (not including university and agricultural college lands): Number of acres : ._ Esti- mated value, $............ 42. School bonds outstanding (State, county, township, district, city, etc.), $................ Other forms of debt, ——— Teachers | Pupils Grade of schools SE See ae eee: ae | Total expenditures of schools Men §$ Women Boys Girls Kindergarten. . fs Rn eR Sie PRO es | “A pe eo ee NT. ove ass vances Retea sts biedea Snolip a es aad 5 ma aera en hae & Ridaada-e NG OOO EEE EE FOO LT EE a EO Ee EEE Sy wrebiaiailes: Ay Je ceeeeee mz | | | ‘ne SUPPLEMENTARY REPORT FOR RURAL SCHOOLS! . cade Ab cathe Wace mae ee 0 0 (State or Territory) oC E.—GENERAL STATISTICS (PUBLIC SCHOOLS) , County superin- | Township superin- Public day - State deg a tendents’ offices tendents’ offices Total 45. General control: administrative officers and employees devot- ing half or more of their time a ee a's che ohet ede 4:6.b 0s dnd bekewedhaave as wee ys . | AER taper 1 Data for rural schools should be included in the general statistics of State School Systems upon the blank to which this is a supplement, and should be reported separately upon this blank. ‘‘Rural schools” in the meaning of this inquiry are schools in the open country or in villages of not more than 2,500 inhabitants. If it is not practicable to make the report of rural schools upon this basis, make it upon the basis upon which rural school statistics are compiled in your State. In many States schools under the direction of county superintendents or county school commissioners and reported by them would comply with the definition of ‘rural.’ All consolidated schools should be regarded as rural. Describe clearly the basis of the statistics reported. 4 Os A [ 294 ] FORM L—( Continued E.—-GENER\L STATISTICS Rural Elementary Schools Two-or- One- Consoli more Junior teacher dated teacher high schools | schools?| rural | schools schools 46. Instructional personnel: A. Supervisory staff:* (a) Supervision of general instruction (several subjects or grades) ® (b) Supervisors of special subjects. music, art, etc.® (c) Supervisory principals B. Teachers: (a) Number of teaching positions (count each position but once): 1. Filled by men 2. Filled by women (b) Number of different in- dividuals employed as teachers: 1. Men 2. Women 47. Pupils enrolled (net registra- tion, excluding duplicates 1. Boys 2. Girls 48. Aggregate attendance in days 49. Average daily attendance 50. Average number of days schools were actually in ses- sion (excluding holidays) 51. Number of schools (count a high school, an elementary school, and a kindergarten housed in the same building as three schools) 52. Value of all public property used for school purposes $ $ (a) Sites and buildings (b) Equipment (furniture, ap- paratus, libraries, et« 2 Consolidated schools are defined as rural schools which have been form more districts or schools formerly existing separately, either with or with 3 Report any form of junior high school in this column, except those list« ‘ List here all supervisors devoting half or more of their time to rural 5 How many of these are supervisors devoting half or more of their time t county superintendents’ offices township superintendents’ offices \ local district schools PS 6 How many of these are supervisors of special subjects devoting | .; county superintendents’ offices ; township super ; total ? State departments consolidated schools 7 Report as teachers all principals and supervisors who devote half or ; local district schools ige schools consolidated PUBLIC SCHOOLS Rural Secondary Schools Junior- Regular Regular Total Senior senior 4-year | h.s. less high schools school years high osaie high than 4 by the union or mbinati { tw rtation nior-senior high schools »| supervision (see explanation rural schools in: State department re of their time to rural scho ndents’ offices village s ir time tot [ 295 ] FORM L—( Continued ) F.—PAYMENTS ' (Expenditures in Rural Schools only included here) 53. General control, salaries, and expenses of administrative officers and employees devot- ing half or more of their time to rural school activities. ... 54. Instructional personnel (day schools): (a) Salaries and expenses of supervisors of instruction (include institutes)........ (b) Salaries and expenses of supervisory principals. .... Salaries of teachers: ~ (c (d) Textbooks (not library Bee. ccc ccccdviwvanases Supplies, school libraries, and other expenses of in- GATUCHIOR. 2... cece ccscccces 55. Operation of school plant: (a) Wages of janitors, engi- ~~ (e (b) Fuel, water, light, power, janitors’ supplies, and other expenses..........-- 56. Maintenance of school plant (repairs, replacement of equipment, and other upkeep } GI, 0 3 oc 0ccncsnaeenes 57. Auxiliary agencies and coor- dinate activities: (a) Public libraries (under (b) Promotion of health....... (c) Transportation of pupils. . . (d) Enforcement of compul- sory attendance........-- (e) Other auxiliary agencies. . . 58. Fixed charges (pensions, rent, insurance, contributions, contingencies, etc.).........- Total ($4—S8, incl.)....... 59. Capital outlays: (a) New groundsand buildings, alteration of old buildings (not repairs)..........+.+- (b) New equipment (not re- placements)...........++. Total outlays (a. and b.). Total of payments for ali purposes, excluding debt service.......... State department County superin- tendents’ offices Township superin- tendents’ offices — Total er Rural Elementary Schools | | Baxi | $ Rural Secondary Schools Ore- teacher schools board of education)....... ‘= Two-or- Consoli-| more Junior | senior dated | teacher high high schools |_ rural schools | schools schools Xxx XXX xxx Xxx Seater | Senior high schools Regular | Regular | 4-year |h.s.less| Total high than 4 school years $ $ $ | | } | : | ails: + | ie -- XxX a Sere 1 Report all moneys paid out for various types of rural schools whether they come from funds reserved for school purposes, or from general State, county, or other sources. [ 296 ] sc th or es Se ea FORM L (Continued) of Junior High Schools Under Elementary Grades Elementar unior high y Boys Girls J e schools schools Kindergarten Elementary First grade Elementary Elementary Secondary Secondary Secondary Second grade Third grade Fourth grade Fifth grade Sixth grade Seventh grade. . Eighth grade 60. Of the amount included in items 54 to 59 inclusive, how much was distributed by the State from State funds t t ilat or promote rural education: (1) As building aids 2) As transportation aids ; (3) As library (4) For promotion of consolidation ; (5) As aids for other purposes (please list 4 61. Total number of rural schoolhouses used ; number used exclusively for high-school purposes room schoolhouses used ; number of consolidated schools ber of consolidated sch est 1 this year 62. Total number of vehicles used for transporting pupils ; motorized horse drawn total number [ $ transported ; number transported to consolidated schools 63. School census ages, years to years, inclusive. Date of latest census number of children enumerated boys , girls 64. Number of pupils enrolled in public rural day schools that were actually in session: Fewer than 81 days 81 to 100 days ; 101 to 120 days ; 121 to 140 day ; 141 to 160 days 161 to 180 days ; 181 to 200 over 200 days 65. Enrollment of Pupils by Grades (Rural Day Schools). (Exclude Duplicates. Include Pupils in Elementary Grades Regular or senior high schools Boys Girls Boys Girls First secondary year Second secondary year Third secondary year Fourth senior year Special and ungraded Name and title of reporting officer schools containing grades 10-12 in systems organ- ized on the 6-3-3 plan, grades 9-12 in systems on the 6-2-4 plan and grades 11 and 12 in systems on the 6-4-2 plan. 6. Regular high schools of ¢ years or less— Under this item report the statistics of all high schools not organized on the junior-senior plan. Report here the last four grades of all schools in systems organized on the 7-4, 8-4, or 9-4 plans. Junior college grades should be reported here if offered under the high school organization. 7. Vocational (of secondary grade)—Report here the data for schools definitely organized for giving vocational, trade, or continuation courses. Do not include departments of regular high schools offer- ing such courses. 8. Special schools—Include here the statistics of the following special schools: (a) Schools for the anemic, (b) schools for the blind, (c) schools for cardiac cases, (d) schools for the crippled, (e) schools for the deaf, (f) schools for the cor- rection of defective speech, (g) schools for the mentally defective, (h) schools for gifted children, (i) schools for incorrigible (truant) children, and (j) schools for tubercular children. B. Types and Sources of Income. 1, Revenue receipts—Report as revenue receipts all receipts which do not result in increasing school indebtedness or in the depletion of school property. All revenue receipts should be net. 2. Nonrevenue receipts—Nonrevenue _ receipts should include all amounts obtained from loans and bond sales and from the sales of property and supplies. All such receipts either incur indebted- ness, which must be paid at some future date, or result in decreasing the amount and value of the school property. All nonrevenue should be net. 3. State revenue paid into the State treasury different receipts moneys—‘State moneys” includes all and from school distributed that on which it was collected, i. e., receives an amount either the amount paid by the city to the State. used for paying the salaries and ex derived therefrom on a basis the city usually greater or less than Include all money penses of the State department whether from school funds or general funds. 4. County moneys—Include all the county, which is turned over support of the local school revenue raised by to the schools for the schools. In clude all money used for paying salaries and ex penses of the county school administration whether derived from school funds or general county funds. In States having the county unit of taxation, all moneys received from county sources should be reported in the column for county moneys. 5. Township, district, and municipal moneys— [ 297 ] lated OM a eee se BT of = Ln NE a | Include all moneys collected directly for school purposes or accruing to the school system from the city, township, district, or town (“town” is used here in the sense of a school district, not a village or small city) in which the school is located or of which the school forms a part. C. Eight Fundamental Expenditure Accounts. 1. General control or administration—General control or administration is defined as that group of activities that deals with (1) the carrying out of policies that provide physical, financial, and educational conditions under which pupil, teacher, principal, and supervisor may work to best ad- vantage; (2) the provision of channels through which the course of study, general data, and in- structions may be quickly and effectively placed in operation; (3) the provision of channels through which information and conditions in the schools may be promptly transmitted to the central offices; (4) putting into operation standards of achieve- ment; (5) the preparation of general data and reports; (6) research activities: (7) general pub- licity. These are usually the duties of the super- intendent and his assistants. 2. Instruction—Instruction is defined as _ that group of activities concerned directly with teach- ing or aiding in the teaching of children, or im- proving the quality of teaching. These are the activities of the supervisor, principal, and teacher. Superintendents of small school systems who are called principals should be reported under general control, 3. Operation of plant—Operation of plant has to do with keeping the school plant open and ready for use, cleaning, heating, and lighting and provid- ing water, power, and any other service. 4. Maintenance of plant—Maintenance of plant has to do with all repairs and replacements neces- sary to keep the school plant in its original con- dition. All improvements and additions belong under capital outlays. 5. Auxiliary agencies and coordinate activities— Auxiliary agencies are activities which although not a part of regular instruction are closely con- nected with the school such as public libraries under the school board transportation of pupils, school lunchrooms, ete. Coordinate activities are those activities which are carried on by the board of education in addition to instruction in the schools, such as medical inspection and health work, enforcement of the compulsory education law, and vocational guidance, placement, and fol- low-up work. In large school systems auxiliary agencies and coordinate activities should be car- ried as separate accounts. 6. Fixed charges—Fixed charges are charges which recur with some regularity, such as rent for buildings or apparatus, premiums on insurance, payments to retirement or pension funds, annual contributions and memberships, etc. 7. Capital outlays—Capital outlays are all ex- penditures which increase the value of the school plant, such as additions of any kind to grounds buildings, or equipment which are not replace ments of broken or worn-out material. Alterations which increase the value of the property should be reported here. 8. Debt service—Debt service covers all pay ments which actually reduce the debt on the schoo! property or pay the interest charges thereon o: build up a fund from which interest and principa are paid. D. Functions of Instructional Personnel. 1. Administration within a building by prin cipal—Administration within a building shall b defined as that group of activities that deals wit! (1) the carrying out of policies which provid: physical and educational conditions under whic! pupil and teacher may work to best advantage (2) the preparation of reports, collection of data and compilation of statistical and attendance rec ords; (3) research activities; (4) the preparatio and circulation of publicity material; (5) th establishing and maintaining of school and home relationships; (6) the classification and promotion of pupils; (7) the maintenance of school discipline (8) the storage and distribution of materials and supplies; (9) the inspection of the physical plant; (10) the rating of teachers. 2. Supervisien by principal or supervisor—Super vision within a building shall be defined as thar group of activities which have to do with th improvement of classroom instruction. 3. Teaching by teacher, principal or supe visor—Teaching is defined as time spent in the di rect instruction of children whether in groups or as individuals, testing, the correction of papers in school, and time spent on preparation in schoo! All persons who teach more than half time should be classified as teachers. II. Explanation of Items A. General Statistics. 1. Educational administration, superintendent and their offices—Under this head should be in cluded superintendents, assistant or deputy supe: intendents, superintendents of small school system: who are called principals and are the administra tive heads of these systems, and office assistants clerks, and stenographers connected with thei offices. 2. Business administration, school boards and business offices—Under this head should be in- cluded all full-time secretaries, treasurers, or paid members of school boards, officials in charge ot construction and maintenance of physical proper ties; such as superintendents of buildings, schoo! architects, inspectors of buildings, superintendent of repairs and schoolhouse commission, superin tendents of supplies, business managers, or othe: officers whose duties are concerned with the pur chase and distribution of supplies, and ofhce as [ 298 ] a} iat sistants, clerks, and stenographers, connected with their offices. 3. Other administrative officers and employees— Under this head should be included persons who are in the central office exercising direct control of field workers doing health work in the schools, enforcing the compulsory attendance laws, taking the school census, conducting research or in charge of vocational guidance or placement or issuing working permits and all other administrative oficers in the central office whose duties are largely administrative and who are not primarily supervisors of instruction. All office assistants, clerks, and stenographers connected with these offices should be included here. 4, Supervisors—Include under supervisors those persons who give half or more than half their time to the supervision of instruction in special subjects and grades, such as supervisors of manual training, home economics, music, drawing, etc., and supervisors of kindergartens, elementary grades, etc. Supervisors who give more than half their time to teaching should be reported as teach- ers. In case supervisors divide their time between two types of schools, as elementary and secondary schools, prorate these supervisors according to the portion of their time given to each type of school. If no adequate prorating is possible, count super- visors under organization to which major part of time is given and note other organizations to which time is devoted. 5. Principals—Include principals of groups and districts and principals of building or similar units, such as principals of high schools, elementary schools, voeational schools, etc., who devote half or more than half their time to administration and supervision of instruction. Principals who de- vote more than half their time to teaching should be included as teachers. their time between two types of schools, as ele- mentary and secondary, prorate these principals according to the portion of their time given to each type of school. Principals who are really superintendents in charge of the administration of a small school system should be reported under general control personnel. In case principals divide 6. Teachers—All persons who teach more than half time. 7. Number of teaching positions—This is the number of teaching positions making up the organi- zation of the school or the number of persons that would be required to fill all teaching positions in the schools of a school system at one and the same time and is usually less than the number of dif- ferent teachers employed during the year. In case a position has been held part of the year by a man and part of the year by a woman, count the one by whom the position was filled the greater part of the year. Positions of supervisors and principals should be included under teaching posi- tions when the occupants of such positions devote more than half their time to classroom instruction. In such cases these officers should not be reported as supervisors and principals. This item is of im- portance in determining the average salaries paid to teachers during the year. In case teachers di vide their time between two types of schools, as junior high and senior high, prorate these teach ers between the two types of schools according to the portion of their time devoted to each type &§. Pupils enrolled—This includes the total num ber of boys and girls whose names are on the school registers, counting each name but once If pupils move or are transferred during the year from one school to another they should be counted as enrolled only by the schoo! first attended that school year, and not by any school subsequently attended that school year. 9. Aggregate attendance—This is the sum of all the days actually attended by all the pupils i all the schools during the entire school year. In some schools the attendance of pupils because of congestion or for other reasons may be limited to half-day sessions only. In such schools count each pupil present as being present for a full day. (This does not refer to part-time or con tinuation schools.) This is an item of great im portance, and should be secured accurately for each type of school indicated. Days on which schools were closed for any purpose whateve should not be included in ascertaining the aggre gate attendance. 10. Average number of pupils actually present each day the daily attendance—The average schools were in session should be computed as fol lows: For a single school add together the number of days each pupil was present during the year (in schools in which pupils are limited to half-day sessions only, count each half day as a full day. continuation schools.) and divide the sum, which This does not refer to part-time o1 is the aggregate attendance in days, by the number: of days the school was actually open for instru: tion. To secure average daily attendance for a group or system of schools add together the aver age daily attendance of each school in the group or system, secured as above. The average dail attendance should be ascertained for each type of school as indicated in the blank. 11. Number of days schools were actually in session—This should include only the number of days the schools were actually open for instruc tion, and should not include legal or religious holi days on which schools were not in session, nor days on which the schools were closed on account of inclement weather, teachers’ institutes, or any othe cause. A school term may be 9 months or 180 days but on account of holidays or other causes the schools may have been actually in session for the instruction of pupils a number of days less than the legal school term. In a school system having different lengths of school year in its various units, the average num ber of days in the school year is found by divid ing the combined aggregate attendance in days of all schools in the system by the combined average daily attendance of all the schools in the system 12. Number of schools—A school, for report [ 299 ] ing purposes, is defined as a one-room school em- ploying only one teacher, or a school of two or more rooms usually housed in the same building, and having a principal in charge. In case an ele- mentary school and a high school are housed in the same building, count them as two separate schools. The number of kindergarten schools will be the same as the number of buildings which maintain kindergarten departments. In buildings having more than one teacher, each room used should not be considered a school for the purposes of this report. 13. Value of school property—There are three plausible bases on which the value of school property may be estimated (1) original cost of building, (2) replacement value, and (3) present value. To secure uniformity in reports it is sug- gested that the original cost of school property be reported. The replacement value, that is, what it would cost to replace the present building, does not represent the true and actual value of such property and does not represent the original cost to the taxpayer. Furthermore, such values are largely gross estimates. The present value of school property is likely to be a mere guess, since, if such property were sold for commercial use, it might bring considerably more or less than its pre- ent value for school purposes. The original cost is, therefore, the most accurate value, is the most easily secured, and represents what a given build- ing cost the community. The original cost, how- ever, does not take depreciation into account, but in many instances this factor is offset by appre- ciation, or increased value in school lots or even in school building. To secure accurately the value of depreciation and appreciation is practically im- possible and is not contemplated in this section of the schedule. B. Payments. 1. General control, administration. (a) Educational administration. Superin- tendents of schools and their offices—Include all payments for salaries of superintendents, assistant or deputy superintendents, whose duties are largely administrative and who are not primarily supervisors of instruction; for office assistants, clerks, and stenographers; for sta- tionery, postage, supplies, traveling expenses, printing, and other miscellaneous expenses in connection with the office of superintendent. All expenditures connected with item 1 (a) should be reported here. (b) Business administration. Board of educa- tion and business ofice—Under this head should be included all expenditures for salaries of members of school boards, of secretaries, and of other officers or assistants engaged in the busi- ness of administration, and all other expendi- tures for such officers for supplies, traveling expenses, etc. When personal bonds are required of school [ 300 J officers and are paid for by the city school board, such expenditures should be entered here. Include the salaries and expenses of thos: having charge of the construction and mainte- nance of physical properties, such as superin- tendents of buildings, school architects, in- spector of buildings, superintendent of repair. and schoolhouse commission. Payments to special employees engaged exclusively on new work should be charged to capital outlays. Include the salaries and expenses of the supe: intendent of supplies, business manager, 0: other officers whose duties are concerned with the purchase and distribution of supplies. Include operation and maintenance of admin istration building or rents paid for general con- trol offices. All expenditures connected with item 1 (b) should be reported here. (c) Other administrative officers and em ployees. Include payments for salaries and ex penses of persons who are in the central offic: exercising direct control of research or of field workers doing health work in the schools or en- forcing the compulsory education law. Include salaries and expenses of officers in charge of procuring vocational information, of giving vo- cational guidance, and of issuing working per- mits, and of census enumerators, including clerical help, necessary blanks, and other sup- plies, car fare, etc. All expenditures connecte! with item 1 (c) should be reported here. 2. Instruction. (a) Supervisors—Include salaries and ex- penses of all persons who have to do with the actual improvement of instruction through di rect contact with principal or teachers, includ- ing activities as (1) preparation and develop- ment of courses of study and bulletins on method; (2) examination of textbooks; (3 demonstration teaching; (4) institutes and teachers’ meetings for the improvement of in- struction; (5) personal conferences for the in- terpretation of methods and curricula; (6 classroom visitation and inspection; (7) setting up standards of achievement. This activity shall include supervisors in charge of special departments or subjects as defined above who devote one-half or more of their time to supervision. In case a supervisor renders service as super- visor in more than one kind of school, prorat: his salary, clerk hire, and other expenses among these types of schools according to the portion of his time given to each type. Include traveling and other expenses allowed in .attending conventions, institutes, etc., street car fares, report blanks, stationery, etc., used by supervisors, expenses in connection with hold- ing teachers’ institutes, teachers’ traveling and other expenses allowed in attending conventions, institutes, etc. All expenditures connected with item 2 (a) should be reported here. - (b) Principals—Include salaries and expenses of the principal and assistant principal and other administrative officers within the build- ing only in case they devote half or more than half of their time to administration and super- vision. All expenditures connected with item 2 (b) should be reported here. (c) Teachers’ salaries—This is the amount paid teachers without deducting amounts that are paid into the pension fund for the teach- ers’ part of the fund. Do not include amounts allowed teachers for institute expenses, as these should be included under supervision (item 2a). Include salaries of all persons who teach more than half time whatever their official title. All expenditures connected with item 2 (c) should be included here. (d) Free texthooks—Include only payments for textbooks furnished free to pupils. Pay- ments for textbooks sold to the pupils during the school year should not be entered in this re- port, as the money so spent is still available for use. (e) Educational supplies, school libraries and other expenses of instruction—Supplies are those things which, when once used, are actually or constructively consumed, including writing paper, drawing paper, blank books, chalk, ink, pencils, pens, adhesives, fasteners, carbon paper, rubber stamps, typewriter supplies, magazines for classroom use, newspapers, test tubes, lit- mus paper, filter paper, polishing and abrading supplies, drugs, chemicals, cleansers, laboratory supplies, food supplies. Freight and cartage on supplies should be included. Care should be taken to exclude from educational supplies any article made of durable material which is supposed to last year after year with reasonable use. No permanent laboratory apparatus or equipment should be included. Include the cost of supplementary books and also magazines, library books, etc., supplied to the school library when paid for out of school district funds. The cost of school library books for a new library should be reported under “Capital Outlay.” The expenses of maintain- ing and operating public libraries to which all pupils or even the public may have access should he reported under “Auxiliary Agencies.” Include expenses in connection with commence- ment exercises or school entertainments, such as music, decorations, programs, diplomas, etc. Street car fare of teachers, where allowed, should be included under this head. Expenses incident to teachers institutes should be _ in- cluded under supervision. 3. Operation of school plant. (a) Wages of janitors and other employees. Include salaries or pay of janitors, janitors’ helpers, engineers, firemen, switchboard opera- tors, matrons, watchmen, etc. (b) Fuel, water, light, power, janitors’ sup- [ 301 ] plies, and other expenses. Include all expendi- tures for coal, wood, and other fuel, including freight, cartage, and other expenses incurred in securing same; charges for water used in build ings and on grounds; gas and electric current Janitors’ supplies include articles which are consumed in using or are not expected to last from year to year, such as brooms, mops, soap, dusters, floor oil, and other cleaning supplies; electric bulbs, paper cups, and toilet supplies; and other miscellaneous articles necessary for the operation of the school plant. 4. Maintenance of school plant. head should be included all expenditures made for the restoration of any piece of property (grounds, buildings, or equipment nal condition of completeness or efficiency. This Under this to its origi includes the repair of buildings and upkeep of grounds and repairs and replacement of old or worn-out equipment. Include cost of labor and materials incident to the repair of build ings, including painting and glazing, and to repair of plumbing, lighting, heating and ven tilating equipment. Do not include expenditures for improvement of grounds in the nature of permanent equipment, alteration of old build- ings, such as tearing out walls, enlarging rooms, building of additions, putting in parti- tions, nor for additions to equipment, all of which should be included under “Capital Outlay.” 5. Auxiliary agencies and coordinate activities. (a) Public libraries under board of educa- tion—Report here salaries, cost of books, maga- zines, pamphlets, and operating expenses for maintaining free public libraries in case such libraries are maintained by the board of educa- tion. Do not include public libraries under the control of other public boards nor the libraries devoted exclusively to the service of any indi vidual school. (b) Promotion of health—In this section re port salaries and expenses of all field workers in medical inspection, dental inspection, and nurse service. If necessary prorate such ex penditures among types of schools on the basis of enrolment. The salaries and expenses of the directors of these various activities who super- vise the field workers should be reported under general control. (c) Transportation of pupils—Include all ex- penditures out of school funds for the transpor- tation of pupils to and from school, including the purchase or hire, operation, and mainte- nance of vehicles, street car fares, etc. (d) Enforcement of compulsory attendance— In this section report salaries and expenses of all field workers in compulsory attendance. If necessary prorate such expenditures among types of schools on the basis of enrolment. The salaries and expenses of the directors of this eee oan “~ activity who supervise the field workers should be reported under general control. (e) Other auxiliary agencies—Include under this head all payments made by the public school systems for the subsistence, care, and in- struction of children in asylums and other special institutions and for the care and instruc- tion of pupils in private schools; all payments made by the public school systems in connection with providing free lunches to the under- nourished and also any deficits incurred in main- taining the usual school lunchrooms. Profits from such sources are to be reported under “all other revenue receipts.” Include payments for recreation activities, including salaries and wages of supervisors, teachers and attendants having to do with playgrounds and recreation centers, school athletics, track and field meets, contests, field days, matched games, and all other exercises of a recreative nature not in- cluded as a part of the regular curriculum. Salaries and expenses of physical training teachers giving instruction required of pupils should be reported under “Instruction.” 6. Fixed charges. Include appropriations from school or general funds paid into the pension fund or pensions paid to retired employees from current funds. Do not include deductions for the pension fund from the teachers’ salaries. These should be included in the teachers’ salaries (item 10 c). Include rent paid for school buildings and equipment, insurance premiums, contributions to educational or charitable associations, contingen- cies, and taxes. 7. Capital outlays. (a) New Grounds and buildings, alteration of old buildings—Include under this head payments for land, together with all cost of acquiring title, original grading, and improvements to the grounds; payments for new buildings, in- cluding architects’ fees, advertising for contracts, payments on contracts for construction, instal- lation of plumbing, lighting, heating, and venti- lating equipment, etc., cost of tearing out walls, enlarging rooms, building of additions, putting in partitions, being careful not to include mere repairs. (b) New equipment—Include purchase of all new equipment, except such as is provided to replace worn-out or destroyed similar equip- ment, such as tables, desks, cupboards, filing cabinets, racks, stands, typewriting machines, adding machines, duplicating machines, and other labor-saving devices; electric fans, physical, chemical, biological, and other scientific laboratory and demonstration apparatus; ma- chinery, tools, and other equipment for voca- tional instruction, domestic science, manual train- ing, ete. 8. Debt service—Enter under this head all pay- ments for interest on short term loans, bonds or warrants; all payments for retiring loans, bonds, and back warrants (except where money is bor- rowed and paid back during the same year). In clude payments of refunds of taxes and tuitions from patrons. Payments from current funds, from sinking funds, and from the issue of new bonds to redeem old bonds should be kept separate. C. Receipts. 1. Income from permanent funds—This item in cludes all income from permanent invested funds given in item for “Principal of Permanent Schoo! Funds” exclusive of invested moneys designed to meet future bond obligations. The interest ac cruing from invested sinking funds should be re ported under “other revenue receipts.” It is im portant that income from invested permanent county funds be reported under “county.” Guar anteed “interest” on “permanent funds” which no longer exist should be reported as income from taxation, which is its true source. 2. Income from leases of school lands—Include only the income from school lands which have been set apart for the partial support of the schoo! system. Do not include temporary rents from cit) lots reserved for school buildings, as such income should be reported under “other revenue receipts. 3. General, specific, and emergency appropria- tions—This item includes appropriations distributed annually by the State or county on some per capita basis for school purposes; moneys appropriated by State, or county for some specific purpose, such as vocational education, high-school aid, teache: training, education of the handicapped, etc.; anc any moneys appropriated from any political unit to meet emergencies, such as appropriations from the State to supplement teachers’ salaries, or from the general city treasury to increase the money available for municipal school purposes. Include all appropriations from State or county general funds for the State or county school administra tion. 4. From taxation (property, business, poll taxes etc.) for all school purposes, including debt obliga tions—All moneys raised by State school and count) school taxation which are transferred to the loca! school funds should be included here. Include al! moneys raised by local (i.e., township, district, or city) taxation on personal property or real estate, on public and private utilities, from busi- ness taxes, and from poll taxes, for school main- tenance purposes only. Include here all moneys raised for meeting debt obligations, such as the accumulation of a sinking fund, payment of in terest on bonded indebtedness, and interest on short-term loans. Specific school taxes should be carefully distinguished from appropriations whic) may be allotted for school purposes, but which have not been specifically collected as school taxes. 5. Federal reimbursement for vocational educa tion in public high schools—After this item report the amount of reimbursement received from th: Federal Government for supervision and instruc tion under the Smith-Hughes Act. Federal ai‘ for vocational teacher training or for civilia' vocational rehabilitation should not be included. [ 302] 6. Subsidies from educational foundations— After this item enter all money received from the General Education Board, Rosenwald Fund, Jeanes Fund, Slater Fund, or other Educational Foundations. 7. All other revenue receipts—Include all fines and penalties, all gifts (except from educational foundations), bequests, and contributions to the schools, all receipts from the rent of school build- ings and lots reserved for school buildings (not school lands in the sense of a permanent invest- ment), all interest on bank deposits and invested sinking funds, and all tuition fees paid by school patrons (not tuition money transferred from one district or city to another, which should be re- ported under the item for “transfers from one district to another’). This item should include any excess in the sell- ing price of textbooks and supplies to pupils or other persons over the cost. It should include also the profit accruing from lunchrooms carried on with school funds. Net admission receipts from public entertainments should also be included. 8. Receipts from loans and bond sales—Include all receipts from bond sales negotiated during the fiscal year, but do mot report new bonds which were issued to redeem old bonds. Include also all short-term loans which were not paid during the fiscal year. It may sometimes be necessary to borrow money to maintain the schools until taxes are collected. These short-term loans, the pay- ment of which does not carry over into the next fiscal year, should not be reported. 9. Receipts from sales of property and proceeds of insurance adjustments—Include all moneys re- ceived from the sale of school buildings and grounds, sale of library books, furniture, scientific apparatus, automobiles, trucks, machinery, fuel, or other property belonging to the school system. In- clude also the proceeds of insurance adjustments. Receipts from the sale of textbooks purchased dur- ing the school year are duplicates and should not be included. 10. Cash balance on hand—Include from both revenue and nonrevenue receipts. 11. Transfer of funds from other school districts for tuition—-This item includes all school moneys transferred from one local school unit to another. It will generally include only tuition money (not tuition from patrons), but may include also money from another school unit for various It is very important that transfer money balances received purposes. be separated from other receipts. D. Miscellaneous Statistics. 1. School census ages—In statistical purposes “eight years old” shall mean “having passed the eighth birthday but not yet having reached the ninth,” and “eight and one- recording age for 1See page 233 and following. half old” shall and one-half but not yet having reached the ninth years mean “having passed eight birthday.” ? 2. Permanent school funds- of all invested, Include the principal permanent common-school funds which are the interest only being available for use (Do not and agricultural college funds cipal of a fund granted for poses has been expended or lost and the State or for school purposes. include university In case the prin common-school pur- other civil division has obligated itself to pay in terest thereon perpetually by public appropriations or otherwise, such principal should not be included fund and the source of the guaranteed income is taxes, not in as it does not exist as a permanent terest. 3. Unsold school lands—Include all unsold lands granted for common-school purposes whether 01 not such unsold lands are, at the present time, productive of school revenue. Blank For Report of City School Systems Forms LI, LII, and LIII are for the use of school systems in large, middle-sized and small cities. Forms for cities over 30,000 in popula tion have been revised in accordance with the suggestions of the Committee. The accounts for “auxiliary agencies,’ “coordinate activi- ties, to reduce the size of the blank. Forms LII and LIII for cities between 10, 000 and 30,000 population, and between 2,500 ’ and “fixed charges” have been simplified and 10,000 are contractions of the large city form, but follow the same general accounting principles. Accounts kept as outlined in the report on financial records' can be expanded or contracted for reporting on any of the city forms. Each of these blanks has two parts. Part | provides for the report of personnel statistics. This part of the report should be filled out under the direction of the person in charge of the personnel records of the school system. Part II provides for the collection of fiscal statistics. This part of the report should be filled out under the direction of the person in charge of the financial and business affairs of the school system. These reports should be compared previous to transmitting them to the United States Bureau of Education to insure complete statistical agreement. [ 303 | FORM LI DEPARTMENT OF THE INTERIOR BUREAU OF EDUCATION | WASHINGTON | PUBLIC SCHOOLS IN CITIES, TOWNS, BOROUGHS, AND VILLAGES ‘PART I—GENERAL STATISTICS FOR THE SCHOLASTIC YEAR ENDING ............ 192 | Ms Sek ncedesdqnminetessstienneaneatanee cddswbis.scekens ces bee nn 50 64.50 GAS SM OSHS | ADMINISTRATIVE OFFICERS (EXCLUDING CLERKS AND STENOGRAPHERS) 1. Number of superintendents of schools, including associates and assistant superintendents............ 2. Number of chiefs of compulsory attendance and school census................ SN nes 6s cu heeln aes 3. Number of medical inspectors................ Ce SE: cnweanveseoaves CaN, 6 a ewny 0.n0404.0 ; 4. Number of directors of research.......... ; members of board of examiners........ ; vocational guidance officials... . 5. Number of business and financial officials........ ; officers in charge of buildings............ ; officers in charge of IN ba iin. hdl ain ; members of the board of education............ 6. School census, age............ Ap eerpeey ¢ MRe, BAB: iccccn wwe a a ES Ee ee ee SUPERVISORS, PRINCIPALS, TEACHERS, PUPILS, ATTENDANCE, SCHOOL TERM, SCHOOLS, AND BUILDINGS Teaching Pupils enrol-| _ 6 Additional! positions filled | led excluding 2 - z pupils enrol- by—* duplicates 4 3 e 3 led in private 4 = ‘e and parochia! 3 3 | » & schools o > 3 3 Schoo! 312/815 Day “ ow > Z 3 & nN Wo- os 3 bs = 3 |g | Men| men | Boys | Girls} @ 3 2 oe 2 a 3 Boys | Girls : bE; eal 3 a < zi o 7. Kindergartens......... ee RY eee RA: ee Re ee ee) eee, re ifthe ce Atte eke pis I SE ES ee ee, eee a aes eee) eee ey eee 9. Special schools: } (a) For the anemic. .... SS ag ON a ee oes A, A en) Se aa ie oe | (b) For the blind....... er Sy Sere SP Pe ee See) eee ONO EEE FED OSTP FRIS EE OS eo es eee eee Ce ee Sere et (t*té‘éC SR I RR I IR SOK RR Se” RR RR RS (e) For the deaf........ UY ait, PST! 2a ee See Sane Mae oe ee Say coRaes a (f) For the mentally pil SS Te OR er SE , Meer veo Se Speen Perea (g) For the incorrigible re ee a we | ee ee hae ee ee v NF Pe eee Serer Seer Pee eee eee ee aa ay oer ” pe eee eee eee eee eee prey mores ere ee Aer 10. Junior high schools™....)....|....}..... ne RR Sa Ee ee, oe Ps, ee 11. High schools!......... Hie TPR Sear Se a” SER Bee. Sees ese. iat Ser Se arr 12. Vocational and trade schools: 3 ER ee a a SE ee Ae Peer Seer ny ee Se Sey Serre (b) Part-time.......... LP EE SES TO ee as ey Wee Se ee ee — oe EE EES RES TSA TR Se Pees erent re ys eee Be pn ook = 14. Normal schools (under City board of educa- SRR ES Sag BES Sam RE Fee SO SO Gene Gee 15. Colleges (under city oe eee SE Oe SE Ce See Meee Serer pe See Son See Penne = eR EE Oe Se ee eee: Sey are So Serer Serre Sere ce eee oe eee Serre Seen Serre perrers erees een Seren Pere A> FORM LI—(Continued . Elementary schools... . . Junior high schools... . High schools"... ..... Give names and location of the public junior high SUPERVISORS, PRINCIPALS, TEACHERS, PUPILS, ETC. Teaching Pupils enrol- positions filled | led excluding > © Ss ® by duplicates * A) 2 ® sf o <3 q =] 3 = = Day Schools - = > | £ - Wo- rad 3 | ° 2 - cy =) aig Men men Boys | Girls 7} © a = by 4 3 © | &/ & P 3 s s > n a < < Night Schools . Elementary schools!® . Junior High schools High schools!®. . Vocational schools. . Total night schools Summer Schools | Total summer schools. days School buildings used * Length of school year Number of schools * schools in the city-system and Additional pupils enrol led in private and parochial! schools Boys | Girls ifter each give the grades included [ 305 ] ns ane MAS ’ wah: Sins - . ar he gr FORM LI (Continued) PART II--FISCAL STATISTICS FOR THE YEAR ENDING... Read carefully the *‘Explanation of Items"’ before filling the bl City.... ewe’ . ; » State.. A—RECEIPTS AND BALANCES ank a —= Local moneys not paid Sources ! ; moneys County‘ | district, 1. Income from permanent funds ®. . . Pocccereseed S... | $ | $ 2. Income from leases of school lands’ . |xxxxxxxxxxxx) . . ‘ 3. General, specific, and emergency appropriations ®............... ae 4. From taxation for maintenance | purposes (property, business, poll taxes, etc.), excluding debt Re, LIAR AEE XXXXXXXXXXXX . From taxation for debt service '. . . |xxxxxxxxxxxx) 6. From other school districts for ME ieindiicncavnccnevos XXXXXXXXXXXX|. . ; | | | | wn 7. All other revenue receipts (a) fines and penalties; (b) gifts, bequests, | contributions; (c) rents; (d) in- | | terest; (e) tuition (fees from | | patrons only),etc. *........... {AXAXKANEXAR, | | Total revenue receipts (1-7 inc.)...|........ 8. Nonrevenue receipts: (a) From loans and bond sales ™. . . |xxxxxxxxxxxx (b) From sales of property and | proceeds of insurance ad- . juetments ™,............. |XXXXXXXXXXXX (c) Other nonrevenue receipts !®. . . | xxxxxxxxxxxx! Total nonrevenue receipts........ XXXXXXXXXXXX 9. Balance and inventory at beginning of year: (a) Cash balance on hand from previous school year (b) Stock on hand at beginning of year ®............. Whole amount available for use during year.......... B—PAYMENTS B—I. Administration (General Control) the State treasury for general distribution | Federal | State DE he ee Other | | | Township, municipal ° into sources and Items Salaries Supplies EFT ee eee , $ ‘ , os Board of education and secretary's office’. ........ .| ava. NEUSES . Finance offices and accounts................ ae? ae Officers in charge of buildings?................ Officers in charge of supplies *.................... sont SO ee ee eee = Fee Pee eee . Operation and maintenance of administration build- RR RS RA SS) mee a . Superintendents of schools and their offices ®........ Bs se cihs cee Roe error 9. Administration of vocational relations and school | EE OS ETE RONEN eee ey Dem dey Mis sad ~ Other objects $.. , 19 (Signature and title of officer making the report Total Total hs. os on FORM LI (Continued) Day Schools 13. Kindergartens 14. Elementary schools ! 15. Special schools: For the anemi For the blind For cardiac cases For the crippled For the deaf For the mentally defective For the incorrigible (tru- ant) For the tubercular Total special schools Junior high schools '® High schools ” Vocational and tradeschools:'* (a) Full time (b) Part time Continuation schools Normal schools (under city board of education)” Colleges (under city board of education) 7° \mericanization classes Total day schools Night Schools Elementary schools . Junior high schools High schools 7! Vocational and trade schools. 21 Total night schools Summer Schools Elementary schools Junior high schools High schools * Total summer schools. Salaries B-II.-Cost of Instruction Supervisors ° Principals Clercial service Other expenses of Clerical service Other expenses ies of teachers Salar Educational supplies ! Free textbooks ibrary books il 1 Schoo SOOT, tir mee: Pt atc a nner ote fe: ‘ r is i FORM LI (Continued) 30. 31. 33. , cnc cemae ce sweswesiandse cues Items B.—III. Coordinate activities ** er ree i he ea edd Waleed dee emewteuien abe rs io ee on eee teehee debe ke pease sd db HENS OKanEe ae Ey Oe ee ee Se ee eee Pe EE ee I ye ee ey B.—IV. Auxiliary agencie . Libraries (public)™* OE Se ee ee Se ee er er BE Se eer are . Care of children in institutions (parental ungraded)..................555- . Public lunches and lunch room deficits, excluding equipment *............. b, EL 1 iiraiiiets oie d-k4 be Ra awia eee dG 4 iw SO Cine s cdades cen daods . Community centers, including janitors’ service, fuel, etc.................. . Operation of playgrounds, including janitors’ service, fuel, etc. 7........... ne og vane ee bbb ew en oeerersaweeeeeeanwes i. 2 4 nl Cie ond We Sines pals de th 6.6.0:0:0:06.00 00 6sinae ee wee hs EE Oe NE ee Ty er ee ee . Tuition payments to other school corporations. ...... 2.2... 6666 ee eee ps Ss cies ok CL dd peb buwh v66n0 sews cae e sees ce a Se eta eh bd aw we aa teen eeeh o oun Other objects Total B.—V. Operation of School Plant * Personal service (wages of janitors etc.) Engineers and janitors supplies *° Fuel, light and water *! Other expenses T of operation ne 47. . Normal schools (under city board . Colieges (under city board of EER NEI EE ee en eee nr Te B.—-VI. Fixed Charges 58. 59. 60. 61. 62. Items Total ee aca cc ek ct Heeb ¢ hs ke o's os6des vdSnd ec RR PRERRE CC RDURSNKEpetcescocssnessene os ESSE EEE TIE, MOTT EPO OTT ORT TT TEERE TELE ET z FORM LI (Continued) 63. 64. 65. 66. 67. 68. 69. 70. Nu 73. 74, 75. 76. 77. 78. 79. 80. 81. 82. B.—-VII. Maintenance of School Plant Repair and Repair of replacement buildings and | . Schools of engineers upkeep of ; ‘ |} and janitors grounds | | equipment Kindergartens x x Elementary schools Special schools Junior high schools High schools Vocational and trade schools Continuation schools Normal schools (under city board of educa- tion) : ; Colleges (under city board of education) Americanization classes. . Total maintenance of plant B.—VIII. Capital Outlay New buildings Pur- | Elementary schools Repair and replacement of educational equipment and furniture Other expenses of Maintenance Old buildings i | | Schools | chase of | Archi- Lands- | Alter | Lands- | lana *4 | Build- | tectural | caping Equip- | etiens caping Equip- | ings*® |anden-| and ment *7 Penge and ment | | gimeer- | _play- | pairs) 38 play | | ing fees grounds *° : grounds | , | Kindergartens... . | $ | $ $ | $ % $ $ Special schools. . . Junior high schools High schools. ; Vocational and trade schools.|........| Continuation schools....... .| Normal schools (under city board of education)..... Colleges (under city board | of education)............ Americanization classes... .. Total capital outlays. | B.—-IX. Debt Service 83. 84, 85. 86. 87. 88. 89. Redemption of short term loans (do not include money both borrowed and ré fiscal year). Interest on short term loans Redemption of bonds: (a) Payments from current funds to redeem bonds (b) Payments from sinking funds to redeem bonds (c) Loans of new bonds to redeem old bonds which have matured Interest paid on bonds: (a) From current funds (b) From sinking funds Payments to sinking funds Refunds of tax and tuition. . Other items of debt service Total excluding items 85 (b) and (c), and item 86 (b) paid during same Total Total [ 309 J - ae or a ee” See FORM LI (Continued) _— = a ee Receipts and opening inventories { Cash receipts (revenue and nonrevenue)..... $ 2. Cash on band from previous school year... . 3. Stock on hand from previous school year.... MN. 2c cnakexived deaecicat gatas | C.—Condensed Batanve Sheet | 5. Cash on hand at end of fiscal year .. D.-Value of School Property ! Expenditures and closing inventories 4. Total expenditures excluding items 85 (a) and (c) and 86 (b)........... Sater wie ae 6. Stock on hand at end of fiscal year... Schools RN. caw cides ee ane cman 2. Elementary schools................ EE PE ee : 4, Jomior Belg Gehoele... . .. ccc ccccne. ve Se ee ee 6. Vocational, trade and continuation schools. ; 7. Normal schools (under city board of education) 8. Colleges (under city board of education)... .. . 9. Americanization classes .................. Total value of school property...... E.—Bonds and Sinking Funds 1. School bonds outstanding................ Rs 6g 2. Other forms of school debts. ..............00 cc. 00. 3. Total amount in school sinking funds at Close of Gaend year... ccc ccccese. patil Catan acs | 4. Estimated percentage omens valuation is Value of Value of sites and equipment buildings Total F.—Taxation 1. School tax rate for maintenance purposes: ! 2. School tax rate for other purposes including ing debt service ?........... 3. Assessed valuation of property ‘toed to produce school revenue *........ of the true property value *. . . Explanation of Items of City School Blank for Large Cities Part I * Supervisors. For explanation see “supervisors,” item II-A-4, page 299, of explanations of state school blank. * Principals. For explanation see “principals,” item II-A-5, page 299, of explanations of state school blank. "Number of teaching positions, For explanation see “number of teaching positions,” item II-A-7, page 299, of explanations of state school blank. *Pupils enrolled. For explanation see “pupils enrolled,” item II-A-8, page 299, of explanations of state school blank. "Aggregate attendance. For explanation see “aggregate attendance,” item II-A-9, page 299, of explanations of state school blank. * Average daily attendance. For explanation se: “average daily attendance,” item II-A-10, page 29° of explanations of state school blank. "Length of school year. For explanation se: “number of days schools were actually in session item II-A-11, page 299, of explanations of stat: school blank. ®’ Number of schools. For explanation see “nun ber of schools,” item II-A-12, page 299, of explana tions of state school blank. *School buildings. Do not include portable « temporary structures operated as a part of a pe manent building. In case a building houses tw or more schools, such as a kindergarten and 4 elementary school, report the building only om [ 310] and after the type of school having the largest number of pupils enrolled in it. Elementary schools. mentary schools,” item I-A-2, page 289, of explana- tions of state school blank. “Junior high schools. lefinitely organized junior high schools should be reported, whether such schools are housed sep- arately or with an senior High schools organized on the junior- senior plan should be reported here only in the junior classes. In case junior high school super- visors, principals, or teachers devote part of their time to the elementary grades or the senior high school, prorate these persons among these types of schools according to the portion of their time jevoted to each type. "High schools. After this item report the statistics of all senior high schools and of all high schools not organized on the junior-senior plan. In case high school supervisors, principals, or teachers devote part of their time to junior high school work, prorate these persons between the two types of schools according to the portion of their time de- voted to each type. High schools organized on the junior-senior plan should be reported only in the senior classes. * Vocational and trade schools. Report here the data for schools definitely organized for giving vocational or trade courses. Do not include de- partments of regular high schools offering such courses. “ Teacher training schools. Include only those schools (city normal schools) definitely organized for giving teacher training work. Do not include teacher training work offered as a part of the regu- lar high school course or offered in a county normal school. “Colleges. Report here statistics of such municipal colleges and universities as are managed and controlled by the city board of education. Junior colleges as well as four-year colleges should be included here. Do not include data for munici- pal colleges or universities controlled by a separate board of trustees. “Under night elementary schools include night Americanization classes. Under night high schools include night schools in city normal schools and city colleges when such schools are under control of the city board of education. “Under summer high schools include summer sessions of city normal schools and city colleges when such schools are under control of city board of education. For explanation see “ele- Separate statistics for all elementary or high school. here Part II A. Receipts. * Revenue receipts (items 1-7, inclusive )—Report as revenue receipts all receipts which do not re- sult in increasing school indebtedness or in the depletion of school property. All revenue receipts should be net. * Federal moneys—Under this heading and in item 3 report the amount of money received from Government for vocational education from the Smith-Hughes Fund. ’ State “State school revenue paid the Federal moneys” includes all State and distributed therefrom on a different basis from that moneys into the treasury on which it was collected, i. e., the city usually receives an amount either greater or less than the amount paid by the city to the State. to distribute the total from the State among report the total amount received from the State in If impossible amount of money received the various items 1 to 7 the “State moneys” column after “Total revenue receipts.” “County moneys—Include all school revenue raised by the county, which is turned over to the city for the support of the city schools. In States having the county unit of taxation, all moneys re- ceived from county sources should be in the column for county reported moneys. ’ Township, district, and municipal moneys—In- clude all and all revenue accruing to the city school system from the township, district, or town moneys collected directly from the city (“town” is here in the sense of a school district, not a village or small city) in which the city is located or of which the city forms a part. “Income from permanent funds—This item in- used cludes all income from permanent invested funds, exclusive of invested designed to bond moneys obligations. The interest sinking funds should be reported It is impertant that income from in meet future from accruing invested in item 7. vested permanent county funds be reported under “county.” " Income only the -Include which school lands lands from leases of from have support of the income school been set apart for the system. Do not partial school include rents from city reported under item 7. temporary school lots, as such income should be * General, specific, and emergency appropriations —This includes annually by the State or county on some per capita item appropriations distributed basis for school purposes; moneys appropriated by the Federal some specific purpose, such as vocational education, Government, State, or county for high school aid, teacher training, education of the handicapped, ete.; and any moneys appropriated from any political unit to meet emergencies, such from the State to supplement teachers’ salaries, or from the general city treasury to increase the school as appropriations money available for municipal purposes. * Taxation for maintenance—Include all raised by local (i. moneys city) taxation on personal property or real estate, on e., township, district, o1 public and private utilities, from business and from poll taxes, for school maintenance pur- All moneys raised by State school and county taxation which are transferred to the city school fund should be included here. The relationship of this item to Section F of this blank Specific school taxes should taxes, poses only. school is highly important. be carefully distinguished which may be allotted to the city for school pur- from appropriations [311] poses but which have not been specifically collected as school taxes. Item 4 should include only the taxes raised for meeting the current expenses of the school system and the taxes collected for the construction of school buildings. * Taxation for debt service—Include here all moneys raised for meeting debt obligations, such as the accumulation of a sinking fund, payment of in- terest on bonded indebtedness, and interest on short-term loans. ' “From other school districts for tuition—This item includes all school moneys transferred from one local school unit to another. It will generally include only tuition money (not tuition from patrons), but may include also money received from another school unit for various purposes. Since the money thus transferred must be eliminated from the final State report to the United States Bureau of Education in order to avoid a duplication of receipts and expenditures, it is very important that transfer money be separated from other receipts. “All other revenue receipts—Include all fines and penalties, all gifts, bequests, and contributions to the city schools, all receipts from the rent of school buildings and school lots (not school lands in the sense of a permanent investment), all in- terest on bank deposits and invested sinking funds, and all tuition fees paid by school patrons (not tuition money transferred from one district or city to another). This item should include any excess in the sell- ing price of textbooks and supplies to pupils or other persons over the cost. It should include also the profit accruing from lunchrooms carried on with school funds. Net admission receipts from public entertainments should also be included. “ Nonrevenue _receipts—Nonrevenue __ receipts should include all amounts obtained from loans and bond sales and from the sales of property and supplies. All such receipts either incur indebted- ness, which must be paid at some future date, or result in decreasing the amount and value of the school property. All nonrevenue receipts should be net. “Receipts from loans and bond sales—Include all receipts from bond sales negotiated during the fiscal year but do not report new bonds which were issued to redeem old bonds. Include also all short-term loans which were not paid during the fiscal year. It may sometimes be necessary to borrow money to maintain the schools until taxes are collected. These short-term loans, the payment of which does not carry over into the next fiscal year, should not be reported. * Receipts from sales of property and proceeds of insurance adjustments—Include all moneys re- ceived from the sale of school buildings and grounds, sale of library books, furniture, scientific apparatus, automobiles, truck, machinery, fuel, or other property belonging to the city school system. Include also the proceeds of insurance adjustments. Receipts from the sale of textbooks purchased dur- ing the school year are duplicates and should not be included. * Other nonrevenue receipts—Include all oth: receipts derived by decreasing the value of ¢! school property or by obligating the school syste: to make payment at some future time. * Cash balance on hand—Include balances fro: both revenue and nonrevenue receipts. * Stock on hand—Include all stock-room sw; plies and textbooks which have not yet been dis tributed to the various school buildings for us: B. Payments I. Administration (General Control). * Board of education and secretary's office —Unc: this head should be included all expenditures f{. salaries of members of school boards, of secr: taries, and of other officers or assistants engag: in the business of administration, and all oth: expenditures for such officers for supplies, trave! ing expenses, etc. * Officers in charge of buildings—Include th salaries and expenses of those having charge « the construction and maintenance of physical pro; erties, such as superintendents of buildings, scho. architects, inspector of buildings, superintendent « repairs and schoolhouse commission. Payments special employees engaged exclusively on new wor} should be charged to outlays. * Officers in charge of supplies—Include th salaries and expenses of the superintendent ot supplies, business manager, or other officers whos duties are concerned with the purchase and dis tribution of supplies. ‘Operation and maintenance of administration building—Include also rents paid for general con trol offices. * Superintendents of schools and their offices Include all payments for salaries of superintend ents, assistant or deputy superintendents, directors of research, and other subordinate administrativ: officers whose duties are largely administratiy: and who are not primarily supervisors of instruc tion; for office assistants, clerks, and stenographers for stationery, postage, supplies, traveling ex penses, printing, and other miscellaneous expens: in connection with the office of superintendent. * Administration of vocational relations and school census—Include salaries and expenses 0! officers in charge of procuring vocational informa- tion, of giving vocational guidance, and of issuin; working permits, and of census enumerotors, in cluding clerical help, necessary blanks, and oth« supplies, car fare, etc. "Administration of coordinate activities—Thi includes payments for all salaries and expenses « persons who are in the central office exercising direct control of all the coordinate activities a: specified in Section B—III. Do not include fie! workers. II. Instruction. * Supervisors—Include salaries and expenses 0: those persons who give half or more than hal: their time to the supervision of instruction in the: [ 312] oot = special subjects and grades, such as supervisors of manual training, home economics, music, draw- ing, etc, and supervisors of kindergartens, ele- mentary grades, etc. Salaries of supervisors who give more than half their time to teaching should be reported under teachers’ salaries. In case a supervisor renders service as super- visor in more than one kind of school, prorate his salary, clerk hire, and other expenses among these types of schools according to the portion of his time given to each type. * Other expenses of supervision—Include travel- ing and other expenses allowed in attending con- ventions, institutes, etc., street car fares, report blanks, stationery, etc., used by supervisors, ex- penses in connection with holding teachers’ in- stitutes, teachers’ traveling and other expenses al- lowed in attending conventions, institutes, etc. ” Principals—Include salaries and expenses of principals of groups and districts and principals of buildings or similar units, such as principals of high schools, elementary schools, vocational schools, etc., who devote half or more than half their time to administration and supervision of instruction. “ Educational supplies—Supplies are those things which, when once used, are actually or construc- tively consumed, including writing paper, drawing paper, blank books, chalk, ink, pencils, pens, ad- hesives, fasteners, carbon paper, rubber stamps, typewriter supplies, magazines for classroom use (not those purchased for the school library), news- papers, test tubes, litmus paper, filter paper, polish- ing and abrading supplies, drugs, chemicals, cleansers, laboratory supplies, food supplies. Freight and cartage on supplies should be included. Care should be taken to exclude from educational supplies any article made of durable material which is supposed to last year after year with reasonable use. No permanent laboratory ap- paratus or equipment should be included. “Free textbooks—Include only payments for textbooks furnished free to pupils. Payments for textbooks sold to the pupils during the school year should not be entered in this report, as the money so spent is still available for use. * School library books—Include the cost of sup- plementary books and also magazines, library books, etc., supplied to the school library when paid for out of school district funds. The cost of school library books for a new library should be reported under “Capital Outlay.” The expenses of maintaining and operating public libraries to which ail pupils or even the public may have access should be reported under “Auxiliary Agencies.” “Other expenses of instruction—Include ex- penses in connection with commencement exercises or school entertainments, such as music, decora- tions, programs, diplomas, etc. Street car fare of teachers, where allowed, should be included under this head. Expenses incident to teachers institutes should be included under supervision. ” Elementary schools—For explanation see “ele- mentary schools,” item I-A-2, page 289, of ex- planations of state school blank. “Junior high schools—For explanation see “junior high schools,” item 11 page 311, of explana- tions of city school blank. “High schools—For explanation see “high schools,” item 12, page 311, of explanations of city school blank. '* Vocational and trade schools—For explanation see “vocational and trade schools,” item 13, page 311, of explanation of city shool blank. ’ Normal schools—For explanation see “teacher training school,” item 14, page 311, of explanations of city school blank. ” Colleges—For explanation see “colleges” item 15, page 311 of definitions of city school blank “See item 16, page 311 of city school blank. * See item 17, page 311 of city school blank. III. Coordinate Activities. "Coordinate activities—In this section report salaries and expenses of all field workers in com- pulsory attendance, medical inspection, dental in- spection, and nurse service. If necessary prorate such expenditures among types of schools on the basis of enrolment. The salaries and expenses of the directors of these various activities who supervise the field workers should be reported under general control. IV. Auxiliary Agencies. * Libraries (public)—Report here salaries, cost of books, magazines, pamphlets, and operating ex penses for maintaining free public libraries in case such libraries are maintained by the city board of education. Do not include public libraries un der the control of other public boards nor the libraries devoted exclusively to the service of any individual school. * Transportation of pupils—Include all ex- penditures out of school funds for the transporta tion of pupils to and from school, including the purchase or hire, operation, and maintenance of vehicles, street car fares, etc. * Public lunches and lunchroom deficits—In- clude all costs of providing free lunches to the un- dernourished and also any deficits incurred in maintaining the usual school lunchrooms. Profits from such sources are to be reported under “all other revenue receipts.” “Operation of playgrounds—Include payments for recreation activities, including salaries and wages of directors, supervisors, teachers, and at- tendants having to do with playgrounds and rec- reatior centers, school athletics, track and field meets, contests, field days, matched games, and all other exercises of a recreative nature not included as a part of the regular curriculum. Salaries and expenses of physical training teachers giving in- struction required of pupils should be reported under “Instruction.” V. Operation of Plant. *8 Operation of school plant—Under this general heading should be included all expenditures for keeping the buildings open and ready for use. In cases where schools of different types occupy the [313] ed wn ee ae ee same building or buildings, the expenses for operating the plants should be apportioned among the different kinds of schools according to the number of square feet of floor space occupied by them. ” Wages of janitors and other employees—In- clude salaries or pay of janitors, janitors’ helpers, engineers, firemen, switchboard operators, matrons, watchmen, etc. ” Engineers’ and janitors’ supplies—Supplies in- clude articles which are consumed in using or are not expected to last from year to year, such as brooms, mops, soap, dusters, floor oil, and other cleaning supplies; electric bulbs, paper cups, and toilet supplies; and other miscellaneous articles necessary for the operation of the school phant. "Fuel, light and water—Include all expendi- tures for coal, wood, and other fuel, including freight, cartage, and other expenses incurred in securing the same. VI. Fixed Charges. " Payments of warrants and orders of preceding year—This fiscal report is to be executed on the payment basis and not on the order basis. Under this heading, therefore, should be included all payment for warrants or orders issued in the pre- ceding school year. Although the supplies or other articles ordered may not have been or may have been delivered, used, or consumed in the current school year, such payments should be entered under this heading. VII. Maintenance of School Plant. * Maintenance of school plant—Under this head should be included all expenditures made for the restoration of any piece of property (grounds, buildings, or equipment) to its original condition of completeness of efficiency. This includes the repair of buildings and upkeep of grounds and repairs and replacement of old or worn-out equip- ment. Include cost of labor and materials incident to the repair of buildings, including painting and glazing, and to repair of plumbing, lighting, heat- ing, and ventilating equipment. Do not include expenditures for improvement of grounds in the nature of permanent equipment, alteration of old buildings, such as tearing out walls, enlarging rooms, building of additions, putting in partitions, nor for additions to equipment, all of which should be included under “Capital Outlay.” Vill, Capital Outlay. * Purchase of land—Include all land purchased— school sites, additions to school sites, playgrounds, athletic fields, ete., together with all cost of ac- quiring title to such grounds. * Buildings—This heading includes payments for new buildings, advertisements for contracts, pay- ments on contracts for construction, installation of plumbing, lighting, heating, ventilation, electrical wiring, etc., and all expenditures for legal services chargeable specifically to new building costs. * Landscaping and playgrounds—Include und this heading the cost of landscaping incidental the erection of a new buiiding and the cost of play grounds to be operated in connection with a new building. Do not include here the original cost o| such sites or playgrounds. " New equipment—Include purchase of all new equipment (except such as is provided to repla worn-out or destroyed similar equipment), such a tables, desks, cupboards, filing cabinets, racks stands, typewriting machines, adding machines duplicating machines, and other labor-saving de vices; electric fans; physical, chemical, biologica! and other scientific laboratory and demonstration apparatus; machinery, tools, and other equipment for vocational instruction, domestic science, manua! training, etc. * Alteration of old buildings—Include cost of tearing out walls, enlarging rooms, building 0: additions, putting in partitions, being careful not to include mere repairs. D. Value of School Property. *Value of school property—There are thre: plausible bases on which the value of school prop- erty may be estimated: (1) original cost of building (2) replacement value, and (3) present value. To secure uniformity in reports it is suggested that the original cost of school property be reported The replacement value, that is, what it would cos: to replace the present building, does not represen: the true and actual value of such property and does not represent the original cost to the tax payer. Furthermore, such values are largely gross estimates. The present value of school propert) is likely to be a mere guess, since, if such propert) were sold for commercial use, it might bring considerably more or less than its present valu for school purposes. The original cost is, there fore, the most accurate value, is the most easil) secured, and represents what a given building costs the community. The original cost, however, does not take depreciation into account, but in many instances this factor is offset by appreciation, o: increased value in school lots or even in schoo! buildings. To secure accurately the values of de- preciation and appreciation is practically impossible and is not contemplated in this section of the schedule. F. Taxation. * School tax rate for maintenance purposes—This rate should be expressed as mills on the dolla: or as cents on the hundred dollars (state which method of designation is used). The rate given here should include the tax rate levied for meeting the current expenses of the school year. There wil! usually be only a city tax which should be reported under “Local.” If separate State or county taxes are levied on city property for school purposes these should be included also, care being taken to indicate in the proper places the rates for “State or “County” purposes. Do not include special tax rates for the construction of new buildings or fo: [314] ae @& «a meeting bonded other debt obligations. “Payments of interest on bonded indebtedness,” if not included in the special tax rate levied to provide sinking funds, should be included here. The tax rate re- ferred to in this note shall be computed by dividing the money raised by taxation during the year by the valuation of the city for the year. pur poses—Include for School tax rate for the special tax rates (city and county the construction of buildings and the purchase of grounds; for meeting bonded and other debt obligations; and for providing sinking funds *The assessed valuation of property taxed for school purposes—Report the valuation of property (personal, real estate, and public utilities) on which the tax rates, reported in items 1 and 2 are levied This valuation will usually be the assessed valua- tion. In States where the valuation is different from the monetary taxes are levied, do not report the assessed valua- tion, but instead the valuation of property on which the tax rates are actually computed. other levied assessed valuation on which w , 4 uation is of ‘Estimated percentage assessed valuat the true property value This percentage should express the relationship between the valuation which the tax rates are actually computed (see ite1 3) and the estimated true property value Blank for Report of High Schools Form LIV for public high schools is a: ranged so that different types of high schools have specified places in which to report thei: enrolments. Items 7 to 11 of Form LV are for separately organized junior high schools. Items 12 to 19 apply to the traditional high schools of four years or less and to the undivided five or six year junior-senior high schools under one organization. Items 20 to 25 apply to sepa rately organized senior high schools when there is a junior high school in the system. 7A) _- oe line it — t? ie - f b he ; i i te FORM LII’* DEPARTMENT OF THE INTERIOR BUREAU OF EDUCATION WASHINGTON PUBLIC SCHOOLS STATISTICS FOR THE SCHOOL YEAR ENDING. Read carefully the ‘‘ Explanation of Items’’ on back of this blank City : pdhtiainiesiedibasas vista State .... . --eeeee-e Superintendent ... PART I-PERSONNEL REPORT Normal schools Pousiic Dar Senoo.s Colleges K inder- | Elementary | Junior high | High schools | schools | schools . Superintendents and associate and assistant super- | intendents whose duties are mainly connec with the general control of the system_. . Supervisors whose duties are mainly connected | } with the s — ision of instruction in special | } subjects a rades, including only those who | | devote half or more than half of their time to GOUT acer criecstigesstinnteee cminetssicinite to . Supervising principals, principals of groups and districts, and principals of buildings - similar units, including only those persons who devote | half or more than half of their time te admin- | istration and supervision of instruction ....... > Number of teaching positions (number of teachers | | , necessary to supply all the positions in the | j schools at one time. Do not include items | | | 1, 2, and 3 above): ! (a) Filled by men........... , (b) Filled by women........ al Pupils enrolled (net registration, excluding duplicates) : *) eee O Gs ad Aggregate attendance (total ee of ; ! | attended by all pupils) , ‘ ' Suiecnnn 7. Average daily attendance ...................... . Number of days the public schools were actually RR SE 0 ES INES: inti niin thd : re 4 Ee ee ee . ' ! 10. Number of school buildings used, not including | - | portable or temporary structures operated as : | __& part of @ per t building -.... — — a ee Pusuc Nrest Scroois 11. Number of supervisors and principals.........-..... a ee RE See ere eee 12. Number of teachers employed: OD irene ants rninenncpatiiacicittinmaenenan Fe inenastnittitinvevvipipiniiiiectiitinnniin Dieta ee ee Se Se ee Sea 13. Number of pupils: (a) Male (6) Female............. Pe ae ea ee; oN SAE 2 ees ae SS ae ie 13. Number of nights in session... pe, Rs EP i Le Se ae . Private anp Parocatat ScHoois 15. wt pils enrolled who were not enrolled year in the public schools: (@) a) Bese Se Tae Manewe — oe Se Se ----| a See a a ee es oe | Part-time | and con- | tinuation Total | schools | 1 For explanation of items appearing on this form see “Explanation of Items of City Schoo! Cities,” page 310 and following. [ 316 Blank for Larg FORM LII (Continued) | Sommer ScHoo.is Kinder ementary | 7 at F | gartens schools schools 16. Number of supervisors and principals 17. Number of teachers employed (a) Men (6) Women 18. Number of students (a) Male (b) Female 19. Number of days in session Piatoon on Work-stupy-pLay Scnoors (data included above) Numbe 20. Elementary 21. Junior high 22. High 23. Name and location of public junior high schools in the city system, and the grades ir 24. Number of school physicians School nurses 25. School census ages, years to years, inclusive Date Number of children, bovs girls PART I|—FISCAL REPORT A. RECEIPTS 1. Revenue receipts (a) Federal appropriation for vocational education (Smith-Hughes fur (b) State apportionment and appropriations (c) County appropriations (d) Appropriations from other civil divisions, including city treasur (e) From taxation for maintenance purposes (property, | ness, poll tax« (f) From taxation for debt service (g) From other school districts for tuition (A) All other revenue receipts (fines, penalties, gifts, bequests, rents only, etc.) 2. Nonrevenue receipts borrowed and repaid d | (a) From loans and bond sales (exclude all money both and all pew bonds issued to redeem old bonds which have mature | (b) From sales of property and proceeds of insurance adjustments (c) Other nonrevenue receipts 3. Balance on hand from previous school year.. Total amount available for use during the year PAYMENTS — ~ I. Current Expenses | 1, Coneral control (overhead expenses) : (a) Board of education and business offices (b) Syperintendent of schools and educational control (c) Other administrative officers and employees | | La ots enn he TSI. oe [317] FORM LII (Continued) » 3 4 5 6 7 { | i 8 ; 4 | ‘ a 10 i _ ro e e3 4 % 13. ay 4 ERE APs s * & . j | | | Part-time Kinder | Elementary | Junior hich | Hah scall Japlor, : ormal | Foetal iat | Tota Expenses of instruction (day schools): l$ | $ | $ $ $s $ $ $ $ (a) Salaries and expenses of supervisors . ; | | | (b) Other expenses of supervison | (c) Salaries and expenses of principals __. . , (d) Salaries of teachers_............ a -| | . (e) Textbooks (free to pupils)... ! (/) Supplies, school library books, and other | | expenses of instruction......... |--* Instruction in night schools_..........................- ' . Instruction in summer schools_........................ ‘ . Operation of school plant (wages of janitors, i fel, water, light, janitor’s supplies, ‘ ao | . Maintenance of schoo! plant (repairs, ete.) ........ 4 Ausiliesy agencies: | | ernie) | = | (b) Promotion of health ...................... : | é (c) Transportation of pupils.................... } an (d) Salaries and expenses of truancy oan) (e) Tuition payments to other school cor- SI ancitiianecinniteiseanintvvingtinunnninadid (f) Other auxiliary agencies... = | Fixed charges (pensions, rent, insurance, etc.) ... Total current ) ED me 1 to 8, } inclusive). » «++ . Er peer rrerr err er rl eee ees —_——— II. Carrtan Ovtiars | | . New grounds, buildings, alteration of old build- | ings (not repairs)... ecesceagocecs New equipment (not replacements)... coceccunsoeneces L cncfocesee . Total capital outlays (items 9 and 10)___. | r a Ill. Dest Service Redemption of short term loans (exclude all money both borrowed and repaid during same fiscal year) ........... $__. Redemption of bonds: (a2) Payments from current funds to retire bonds... nigcsnciengninianancnndeandaintelagiiatiiatiatthiteitinitlests (b) Payments from sinking funds to retire bonds..:._.._.. japhaiasemnanenidiipaamescnnnnstnsanticin (c) Issue of new bonds to retire old bonds which haye matured... Transfer to school sinking fanda... Interest paid on indebtedness: (a) From current funds.... (6) From sinking funda_......................... _— Dinesinecattniiccsnindaanlls eidloecisitiiesdipleclieitinndticiiedioe Refunds (tax, tuition from pat Pe irinistedigtenisninntteinniicnsncanceninnctintsidiibemnemsenhaninines _ C. MISCELLANEOUS ITEMS . Value of school sites and buildings, $........... jn en ncniediapilitenichdnnaeat ... Value of equipment, $.__. . School bonds outstanding... $ Other forms of school debt........... eS: 1a eT — ——— neath EE a cratic sna nctewsnncijpccionsnsnecopsescsessnadineictitlbajaaintnanictectlitigs _didimsecesaenncinmenanncnseresere Assessed valuation of property taxed for school purposes 2... eee ; percentage this is of the true property value ..................; tax rate (mills) for school maintenance purposes _.............___. ; tax rate (mills) for other school purposes, including school debte ................... 3- [ 318 ] 1 FORM LIII DEPARTMENT OF THE INTERIOR BUREAU OF EDUCATION WASHINGTON PUBLIC SCHOOLS IN CITIES, TOWNS, BOROUGHS, AND VILLAGES To the Superintendent or Supe rvising Prine ipal Inclosed are two copies of the schedule for the report of public schoo 1 cities, towns, boroughs, and 1 one with the report of your schools for the school year ended June, 1926, and forward it to the “Comm i luca Washington, D. C.,"’ in the inclosed penalty envy ye at your ea t opportunity Che other schedu nay you for your files STATISTICS FOR THE SCHOOL YEAR ENDING . 1926 City State Superintendent PART |—PERSONNEL REPORT Full-time day schools 1. Number of s iperinten lents of schools, including a tant superintendent 2. Number of supervisors of special subjects and grades who give half or more than half their time to superv 3. Number of supervising principals, principals of groups and districts and principals of buildings, including only those wi give half or more than half their time to administration and superv { instruetion 4. Number of teachers (do not include persons reported under items 1, 2, and 3 above Men wome 5. Number of pupils enrolled during year: Boy girl 6. Average daily attendance for the year 7. Number of days the schools were actually in session (do not include holidays when schools were closed 8. Number of schools (count a high school, an elementary school, and a kindergarten housed in the same ling as three schools) 9. Number of-schoolhouses used If you have any of the following types of schools in your system, kindly report each type separately: 10. Kindergartens: Number of supervisors . Number of teachers Number of pupil Average daily attendance Number of kindergartens 11. Part-time and continuation schools: Number of supervisors, principals, and teachers—Men women Number of students— Male .. female Number of days in sessio 12. Night schools: Number of supervisors, principals, and teachers—Men women Number of students— Male female . Number of nights in session | 13. Summer schools: Number of supervisors, principals, and teachers— Men women Number of students— Male ....... ..... female Number of days in session Lenssen sieeineiaeentgencinninmatnaisnentiinintmemnmsaste: . ‘ — — } The number of kindergartens should be the same as the number f t g 1 ‘ } are maintained. [319] eee ee FORM LIII (Continued) PART I|—FISCAL REPORT A. PAYMENTS I. CURRENT EXPENSES 1 aap ape expenses or general control (include offices of superintendent of schools, board of educa- Dy QR oncitntitnrctsnnsphitentintbiteeeninmimaiaes . . docie—ninnnnnipeinentpesuiien o-2e-es 2. Combined salaries of supervisors, principals, and teachers in day schools................ 3. Cost of textbooks furnished free to pupils miniandioeien jacana tadipaciclovebatiinsanas 4. Cost of supplies and other expenses of instruction... ee eee eee eee eee 5. Cost of instruction in night schools.............. een ORE, RS SS al eS Ses : 6. Cost of instruction in summer schools__..........._..... 7. Cost of instruction in part-time and continuation schools... ate nn Cen ea Ae ee 8. Expended for operation of school plant (wages of janitors, fuel, light, ete.) ...... 9. Expended for maintenance of school plant (repairs, etc.)_...... nee nene nn eee neon eee eeee 10. Expended.for auxiliary agencies (tuition payments to other school corpor+tions, cost of transpor- tation of pupils, promotion of health, , t of pulsory attend law, ete.). 11 Expended for fixed charges (rent, insurance, ‘pensions, etc.) ........- nee e ene een en enne nee = Total current expenses (items 1 to 11, inclusive).............-. biaiepnninasiain aoe Il. CAPITAL OUTLAY onan 12. Expended for new sites, new buildings, alterations of old buildings (not repairs)..........-......---..0cc2 -20ee0eeceeeeeeeeoeeeeeeeeeee-e- 13. Expended for new equipment ......................-...---2...--.+-++- spi inerimintirteiaeiiase tiles dein tikeitpeinatnaticinli Total capital outlay (items 12 and 13)... SE nee ston Ill. DEBT SERVICE 14. Payment of interest on indebtedness: a i rtesteinececterithetitinndnacictntisssescceskentichinianiishianbieiesmnuptentntinninenenien Tiicnnsashiecnencbneisesibiniaienionnine . (>) From sinking funds... peice binanngnmadmestninee eaaamiatiliiaile’ Araneae sen acanquninintinnibaaany ; 15. Redemption of short-term loans (do not include money both borrowed and inthe during the sante fiscal year)... saqunesebtmanninatansnoeinnnnes ese * Rinnennnenstaceegemnesunncae ‘ 16. Redemption of bonds: (a) Payments from eurrent funds to retire bonds. ..................... 2.22 nneeeennnenneecneeeeeenennteciee ones sh aceaeniiieinianinainianon ; (b) Payments from sinking funds to retire bonds... BE nC ok SIL DR Ea ce : (c) Issue of new bonds to retire old bonds which have matured_............ BR, Tranane Rm en cctttrccegncsctctterrepenittintmninqncesccenenccnscovereipasecnssscsenienansnncnmncenninnang® 18. Refunds (tax, tuition from patrons only, ete.)............... sabnaeedhensees enna cencelonscnabecccccecseseeseenniey ceneceeceseccasdsacceneenesseccece - B. MISCELLANEOUS ITEMS 1. Value of school sites and buildings, $.........................-.-..-2.-2---.200 Se a ii ceaeitiindetcngttltancibiprnentintsscsannninippicitilaiiiiaiinaniniitaaamaigienses Boimsacsnovecscowncecerenecceeeseeses a I ar crater tacnnnciggcerinalitetinnetiniceninninitnsmminccscisciseningulitnninihie NRG apiqaereenageeunceneneneessosnees 4. Total amount in school sinking funds... Sieh Rendintdinieda signe Raa | Siillinintsocumorttiorecanses~ 5. Assessed valuation of property taxed for school purposes, $. .-} percentage this is of the true property COED .ccrccsecccsocases ; tax rate (mills) for school maintenance purposes, -................. ; tax rate (mills) for other school pur- poses, including school debts, ................... “2- c 1 For explanation of items appearing on this form see ities,” page 310 and f > [ 320 } “Explanation of Items of City School Blank for Larg FORM LIV DEPARTMENT OF THE INTERIOR BUREAU OF EDUCATION WASHINGTON PUBLIC HIGH SCHOOLS REPORT FOR THE SCHOLASTIC YEAR ENDING JUNE, 1928 hools, including regular four-yes Dor Note wetu.—The following items refer solely to public high scl and senior high schools, and five and six-year undivided high schools, but not to elementary schools seventh or the seventh and eighth grades unless they are definitely organized as a part of the undivi or whole of a distinct junior high school unit School,” for senior high school under the designation ‘‘Senior High School,’’ anda Four-Year Type and Undivided Five or Six-Year Schools.” | other schools under the d 1. Name of high school 2. Post office...... = R. D. No. .... State 3. Name of principal , 4. Check (Vv) the term that describes the unit of administrative control of the high school: City or village township (or New England town) ; consolidated school district . .; union district rural district ............ ; other (specify) 5. Is the whole or a part of an elementary school housed with this high school? 6. Length of high-school course (above elementary grades), in years (if junior organization exists ..} in the senior high school HIGH SCHOOL ENROLLMENT BY GRADES (Use only that part pertaining to your schoo CLASSIFICATION Boy Girisa Boy Junior Higa ScHoou 7. Grade six (if in high school organization) .. 8. Grade seven (if in high school organization) 9. Grade eight (if in high school organization) 10. Grade nine....... ; 11. Grade ten ........... Reootar Four-year Tyee ano Unpivipep Five or Srx-rear Scsoo.ts 12. Grade six (if in high school organization) ......... 13. Grade seven (if in high school organization) . 14. Grade eight (if in high school organization 15. Grade nine Se Serer ee 16. Grade ten 17. Grade eleven -. ~ 8. Grade twelve. a 9. Grade thirteen (if in high school organization) Senior Higa Scuoou 20. Grade nine (if in senior high school organization 21. Grade ten .... 22. Grade eleven .. 23. Grade twelve_.... 24. Grade thirteen (if in high school organization) 26. Tora. ded high scho Report statistics for junior high school under the designation esignati Grades included in the junior | WHITI COLORED t report sixt! ie lorasay nior A 2 ; in the regular four-year, or undivided five or six-year ¢ 4 <>} FORM LIV (Continued) ITEMS B G (Questions 27 to 32 do not apply to junior high schools) ataad pe 27. Number graduated from the high school in 1928 28. Number graduated from the high school in 1927 Fs | 29. How many graduates from the class of 1927 went to college? ... oa } 30. How many of these graduates (1927), not included in answer to question 2 29, ‘went | to other institutions, such as business, normal, or professional schools?. - 31. Number of pupils in your high school enrolled in a normal or teacher-training | } curriculum during 1927-28 (included in items 7 to 26) -- Sinaia 32. Number graduated in 1928 from normal or teacher- sslaing “currioulumn (included a | 1 27) nanan ORT 33. State the total number of persons employed in your school in instruction, supervision, and administration? Women 34. How many of those included in item 33 are teachers engaged half or more than half time in the instruction of pupils in the high school (excluding teachers in elementary grades below the high school or the junor high school)? Be eccacniivtiine eS 35. How many of those included in item 33 are engaged half or more than half time in the supervision of high school instruc- tion? Men ..... Women 36. How many of those included in item 33 are engaged half or more than half time in administrative work? Men Women 37. Length of school year in days, excluding holidays -.-.-. EQUIPMENT AND EXPENDITURES (Only high schools housed separately from elementary schools should report the items below) 38. Number of bound volumes (not free textbooks) in the high school library (not public or city library) 39. Original cost of buildings and grounds occupied by this high school, $...... es Present value of scientific apparatus, furniture, and other equipment used by this high school, $__...._. 41. Total amount expended during the year for sites, buildings, and other lasting improvements, $.._. Give name and location of any new junior or other high schgols in your district, organized since 1925 43. Remarks ae (Siznature and title of officer making Ubis report) (Post office and street address) [ 322] Every make the following a complete list of agencies Agencies Distributing School Record Forms reasonable effort was put forth to which publish and sell school record and re port forms. A tentative list was sent to the agencies concerned, with a request that they furnish information regarding materials pub lished, and that they add additional compa nies to the preliminary list. The agencies fur nishing definite information are named below. It is possible, however, that the names of some companies dealing in school record forms are omitted, particularly firms doing a local rather than a national business. “The omission of such firms should not be interpreted as mean ing that their forms may not be 1 w > satisfactory. Automatic File and Index Company, Green Bay, Wis. Publishes card record forms. Maintains a service department to work with schools in developing special forms. Edward E. Babb and Company, 212 Summer Street, Boston, Mass. Publishes the “Simplified School Record System,” including record and report forms for elementary and high schools. Also issues teachers’ class record books and registers, text book records, and requisition forms. Bureau of Publications, ‘Teachers Columbia University, New York, N. Y. Publishes four kindergarten record forms. College, Farquhar and Albright Company, 623-633 South Wabash Avenue, Chicago, III. Publishes the “Union Series” of ords, including attendance registers; record books; report cards; forms and records school rec- class for school clerks and treasurers; and report blanks and schedules for teachers. A. Flanagan Company, 920 North Franklin Street, Chicago, III. Publishes registers for public and private schools, with special forms for Illinois; teach- ers’ class record books, and forms for teachers’ schedules and statements; order books and school district record forms for Illinois and for Wisconsin; and the “National School Record System” of pupil accounting. J. L. Hammett Kendall Cambridge, Mass. Publishes a monthly ‘report card, an age- grade chart, and two individual record cards for standard tests. Company, Square, [ 323 ] The Harter School Supply Company 2046 East 7lst Street, Cleveland, Ohio Publishes several styles of report cards, high school record forms, a census record card, and several class record cards, excuse bla ks and other small forms; and a chart in folder form for checking work of individual pupils The Masterleaf Record Book Company, 2419 North Fifth Street, Harrisburg, Pa Publishes a class record book tor se of teachers. Omaha School Supply Company, 1113-1117 Nicholas Street, Omaha, Nebraska Publishes forms and_ records for public schools, including a looseleaf permanent high school and grade school record system Remington-Rand Business Service Ine 374 Broadway, N. Y. Publishes the “Elementary School Record System,” also a complete line of high school card records, including forms for pupil a counting, athletic records, textbooks, stock and tuition records. Roberts and Meck, 169-111 Market Street, 18th and Bellevue Streets, Harrisburg, Pa Publishes attendance forms; report forms for teachers; general record cards for pupils; grade record cards and sheets; high school record cards and sheets; junior high school and vocational school record cards: tuition, textbooks, and supply record cards; report cards for grade, vocational, junior high, and high schools 4 blanks; boards; medical inspection and dental hygiene class registers; blanks for use of school blanks ; voucher books; ordet and re tirement fund records Shaw-Walker Company, Muskegon, Mich. Publishes the “National School Record Sys tem,” with attendance, record, and report cards for elementary and high schools; a_ census record card; and a physical record card C. F. Weber and Street, San Francisco, Calif. Publishes report cards. Company, 601-609 Mission Webster Publishing Company, 102 North Third Street, St. Louis, Mo. Publishes teachers; Earle’s accounting for cities of than 10,000 population; blanks for teachers’ reports; blanks for enrol- ment, information, attendance, transfer, promotion : forms for the school for the employment excuse, and of class books books for forms plan system less and ad- of and records ministrator; forms teachers; admission, notification blanks. permission, = RET: a5. 16. W. M. Welch Scientific Company, 1516 Orleans Street, Chicago, III. Publishes the “National Card Index System” of record forms for grades and high schools; ledger records; several styles of class records; teachers’ registers; attendance and classifica- tion records; and report cards for grades and high schools. C. F. Williams and Son, Inc., 36 Beaver Street, Albany, N. Y. Publishes the following: complete series of cards and forms for pupil accounting; cards and forms for teacher accounting; uniform sys- tem of recording and distributing school ex- penditures, together with other systems and books for school financial accounting; forms and a code book for use by architects and school boards to aid in planning new building con- 17. 18. [ 324] struction; board of education minute book; ¢ mentary and high school inventory books. World Beok Company, Yonkers-on-Huds N. Y. Publishes the following: McAllister Lo. Leaf Record System, for elementary, juni and senior high school use. McAllister a Otis Child Accounting System, a revision of | preceding recording system. Provides series forms for a continuing survey of essentials child accounting. Provides for individual ferences and a scheme of checks and balan (See reference 180 in bibliography.) Yawman and Erbe, 1099 Jay Street, Rochest: N. Y. Publishes the “National School Record §\ tem” for pupil accounting in elementary schoo high schools and colleges. Selected and Annotated Bibliography on School Records and Reports These bibliographies are based on an earlier one prepared by N. L. Engelhardt, H. 8. Ganders and B. Jeannette Riefling. appearing during the past three years have been added. ment of items have been carried out by K. O. Broady of Teachers College, Columbia Unix General References 1. ALMACK, JOHN C. and Burscu, JAmMes F. The Administration of Consolidated and Village Schools. pp. 67-71. Boston: Houghton Mif flin Co., 1925. Records needed by consolidated or village school principals are listed and uses discussed. A Manual for School Officers. New York: The Century Co., 2. ANDERSON, W. N. Chapter XXV. 1925. A general characterization of records and reports needed in a school system. 3. AzariAs, Broruer, “The Accurate Keeping of School Records.” Catholic Education Associ- tion Proceedings, 261-73, 274-77. 1916. 4. BenNeTT, H. E. School Efficiency. New York: Ginn and Co., 1917. Chapters 15 and 16 tell what school reports should do and advantages of daily schedule. 5. Classroom Teacher: The Classroom Teachers, Inc., 1927. Vol. I, pp. 173-200. “Routine and Record Factors in Classroom Management,” by E. S. Evenden. Reveals necessity for extensive record sys- tem in the modern school. Lists and discusses records and reports needed. 6. DEFFENBAUGH, W. S. School Administration in Smaller Cities, United States Bureau of Edu- cation Bulletin No. 2: 1922. 75 p. Five hundred twenty superintendents in cities of 5,000 to 30,000 population furnished information concerning selection, size, term, organization, etc., of the school board; tenure power, duties of superintendent; accounting records and reports. 7. DEFFENBAUGH, W. S. and MuerMAN, J. C. Ad- ministration and Supervision of Village Schools, United States Bureau of Education Bulletin, 1919, No. 86. Explains need of village school records and gives sample forms. 8. Dutton, S. T. and SNeppEN, Davip. Adminis- tration of Education in the United States. New York, Macmillan Co. 1915. References dated earlier than 1912 have been eliminated and those This partial revision and a rearrange ersily. Chapter 30 deals with records and reports Points out defects in existing systems; gives improvements incorporated in the most modern reports of city schools. 9. EpMonpson, A. J. B. Retiring Superintendent's Report. American School Board Journal 63, No. 2: 45, 126, August 1921. Suggests that superintendents of small towns leave report of work done to aid successor. 10. ENGELHARDT, FRED. Report of the Survey of the Public School System of Superior, Wisconsin. Chapter II. 1925. Classifies records and reports in general under six divisions. Eleven functions of records and reports are given. 11. Encernarpt, N. L. “A Score Card of the Records and Reports of a City School System.” American School Board Journal 68, No. 4: 70, 72, 74. April 1924. Explains development and use of score card for records and reports. 12. ENGELHARDT, N. L. and Orners. “Bibliography of School Records and Reports.” Teachers College Record. 26: 765-81. May, 1925. Includes part of an extensive bibliography covering school records and reports. 13. FiInNEy, Ross L. “Records, Accounts, Reports, Etc., for the Village School.” American School Board Journal 57, No. 6: 25. Decem- ber, 1918. Blanks and forms for accounting in village school. various types of School Cities. Greeley, Harry S. A Records and Reports for Colorado State Teachers Colo., 1926. The items that should be included in the various elements of school and re- ports for smaller cities have been scientific- ally determined. No forms reproduced, specifications given useful in criticizing and existing records System of Smaller College, 14. GANDERS, records revising systems of and reports. 15. Hoty, T. C. “Directory of Building Material, Supply, and School Equipment Companies,” [ 325] hm aan aes PERM BOBBLE ES LT #£ Educational Research Bulletin, Vol. VI, October 26, 1927. p. 331. Lists publishers of record forms, books, and supplies. 16. Hunrer, E. F. “Report of Committee on the Reduction of Clerical Work.” Proceedings of the National Education Association, 1926. p. 412. Points out that the solution will cume through employing assistants to work on the voluminous reports that many systems re- quire. 17. Jounson, F. W. The Administration and Su- pervision of a High School, Chapter XIV. New York, Ginn and Co. 1924. Uses of records and reports; principles giving number, size, form, material to be included, etc. Lists classified types of forms. 18. Justice, W. A. “Research in the Virginia, Minnesota Schools.” American School Board Journal 66, No. 5: 59-60. May 1923. Description of department for collection of data concerning pupils and teachers. Illu- strations of system of cards used. 19. NATIONAL Epucation Association. Report of Committee on Uniform Records and Reports. (For National Education Association, United States Bureau of Education and National Association of School Accounting Officers) United States Bureau of Education Bulletin No. 3, 1912. 46 p. Sample set and discussion of reports pre- pared by authoritative committee and adopted by department of superintendence. Gives definition of terms. Deals with: 1. Records and reports for state school systems 2. Records and reports for city school systems 3. Pupil records with special reference to pupil card 4. Report of fiscal statistics. 20. Otsen, Hans C. A study of Reports Pertain- ing to Rural Schools of Buffalo County, Nebraska, Showing Educational Inequality. Nebraska State Teachers College, Kearney, Nebraska. October, 1921. A study showing shortcomings of records and reports of a typical rural central Ne- braska county. 21. Rancer, Water E. Survey of School Finance and Records in Rhode Island, Providence, R. I. 1927. 28 pp. Recommends adoption of uniform system of accounting; suggests uniformity in certain record cards. 22. Scnutze, J. W. Office Administration. New York: McGraw-Hill Book Co. 1919. 295 p. This book presents a thorough discussio: of those principles and methods which unde: lie efficient and economical office manage ment. It describes methods of handling ofthe: details that have been developed in the bes: managed offices in America. 23. Sears, Jesse B. The School Survey. Boston Houghton Mifflin Co., 1925. Chapter VII discusses need for reports and types that should be used. Other sections illustrate practical value of particular re ports. 24. SHOWALTER, N. D. Handbook for Rural School Officers. Boston, Houghton Mifflin, 1920 Various chapters emphasize need for proper records in rural schools and indicate some to be used. Appendix gives types of score cards for rating rural schools and measuring school success. 25. SKAALAND, S.G. “Office System in a Small High School.” American School Board Journal 69 No. 2: 53-54. August, 1924. Gives description of cards and _ records used in a well-organized system. nN 6. Springfield, Mass. Report of the Survey of Certain Aspects of the Public School System of Springfield, Mass. p. 51, 83, 103, 123. Di vision of Field Studies. Institute of Educa tional Research, Teachers College, Columbia University, New York. 1923-1924. Rating of the Springfield school system on the Strayer-Engelhardt Scord Card and chart of the present and proposed systems of rec ords and reports. 27. STRAYER, GeorGE D., and ENGELHARDT, N. | School Records. School Record Series. Albany N. Y., C. F. Williams & Son. 1920. Samples of records needed in a school sys- tem. Brief explanation of each. 28. Strayer, Georce D., and ENGELHARDT, N. | School Records and Reports New York. Bu- reau of Publications. Teachers College, Co lumbia University. 1923. Standards for records and reports for cities of 100,000 population and less. Records and reports actually in use in many systems were analyzed. A score card is produced useful to administrators who wish to find weaknesses of their systems. 29. Strayer, Georce D., and ENGeLnarpt, N. L. The Classroom Teacher. Chapter XII, p. 273-309. New York, American Book Co 1920. Argument for adequate records and re ports. Discusses records essential to adequat: enforcement of laws and essential for a school system. [ 326] 3! 36 37, 30. 31. 32. 33. 34. 35. 36. UPDEGRAFF, 37. Wecner, H. C. ENGELHARDT, N. L. AND Admini GEorGE D., Oruers. Problems in stration. New York: tions, Teachers College, sity, 1925. pp. 613-41. Four problems dealing with (a tendents’ annual records; (c) reporting to a board of educa- tion; and (d) bibliography with each problem. STRAYER, Educational Bureau of Publica Columbia Univer- superin- reports; (b) high school marking systems. Extensive GeorGE D., ENGELHARDT, N. L. AND OrHeERS. Report of the Survey of the Schools of Beaumont, Texas. Chapters II VI. New York: Bureau of Publications, Teachers College, Columbia University, 1927. STRAYER, and Discusses use of school building records and child accounting forms. STRAYER, GEORGE D., ENGELHARDT, N. L. AND OTHERS. Report of the Survey of the Schools of Duval County, Florida, Including the City of Jacksonville. Chapters I, II, IV and VII. New York: Bureau of Teach- ers College, Columbia University, 1927. Especial attention to in financial and child accounting; show school and population trends. Publications, records and reports maps to D., ENGELHARDT, N. L. AND of the Survey of the Schools Texas. New York: Teachers College, Columbia Chapters I, III and VI. School census and other pupil accounting; use of city maps in recording school and city population and trends of growth. STRAYER, GEORGE OTHERS. Report of Port Arthur, of Publications, University, 1926. Bureau “Two Interesting Record Blanks.” American School Board Journal 51, No. 5, 35. ber, 1915. Financial Statement Blank used in Houston, Texas; Teachers Monthly Attendance Re port in West Allis, Wis. Novem- UppEGRAFF, HARLAN. “Scientific Management in Educational Administration.” American School Board Journal 55, No. 5: 19-21. No- vember, 1917. Lays down reports; says unformed. for records and principles efficiency records as yet are Hartan. “Uniform Records and Reports.” School and Society 3: 473-80, April 1916. Reproduction of forms. and Records.” 150-61, “School Forms Journal of Educational Method, 6: December, 1926. A series of records and reports in keeping with the amount of clerical help available [ 327 ] 8 in a small school system. Classified into ten strations subdivisions, twelve pages of ill WihenerR, WILLIAM. “Record Control Ime School Board Journal 58, No 43-45 1919 can January, Record mM. Js svstem of Central High, Newark, Rura Silver Bu ALRERT York, WILLIAM New WILKINSON, VU anagement. Co 1917 Chapter yrds XIV Forms given. deals with rec ports Records Are Es Five to Imerican School Board December, 1920 use in SU WiLiiAMs, ALAN J. “What sential in a School System of Fifty Journal 61, A study of proposing records necessary for a city of this went Teachers” No. 6: 54, records in cities, size Syllabus in Principles of Mississippi 1923 Wynne, JouNn P. Educational Organization 40-41 Agricultural and Mechanical Topics and questions, with references for and College and discussion of schoo! records reports. study Finance Records Publu Finance In Macmillan CARTER. Finance. ALEXANDER, School Bibliography on Educational quiry Commission. New York Co. 1924. Annotated bibliography on 257 p. ] school finance ALMACK, JOHN C. AND Burscn, JAMes | The Idministration of Consolidated and Village S< hools, Chapter X. Boston Mifflin Co. 1925. Records and reports that should be used in Houghton connection with pupil transportation Georce M. Towns BAKER, “Financial Practices in Cities and Below I meri can School Board Journal 53, No. 4: 69-70. 1916. Complains of 25.000.” October, and error method Based on 500 “trial used by superintendents. study of questionnaires sent to superintendents and principals. Article I deals with the budget, financial accounting and reporting. Georce M. and School “Financial Practices in Towns Below 25,000 Board Journal 53, No. 5: November, 1916. Article Il budget. BAKER, Cities 1 meri- can 23-5. deals with the standardized we roe 7 > ee ee — 47. 48. 49. 50. 51. 52. 53. 54. 55. 56. . Baker, Georce M. “Financial Practices in Cities and Towns Below 25,000.” Ameri- can School Board Journal 53, No. 6: 20-21, 71. December, 1916. Article Il continued. Baker, Georce M. “Financial Practices in Cities and Towns Below 25,000.” Ameri- can School Board Journal 54, No. 1: 23-26. Jan., 1917. Article II concluded. Baker, Georce M. “Financial Practices in Cities and Towns Below 25,000.” A™meri- can School Board Journal 54, No. 2: 29-31. February, 1917. Article III deals with financial reporting. Gives rules for graphs. Baker, Georce M. “Financial Practices in Cities and Towns Below 25,000.” Ameri- can School Board Journal 54, No. 3: 25, 41-2. March, 1917. Article III continued (gives the Minnesota accounting and reporting system.) Baker, Georce M. “Financial Practices in Cities and Towns Below 25,000.” Ameri- can School Board Journal 54, No. 5: 19-21, 81. May, 1917. Article III continued. Standardized form for reporting school fiscal statistics. Baker, Georce M. “Financial Practices in Cities and Towns Below 25,000,” Ameri- can School Board Journal 54, No. 6: 27-8, 43. June, 1917. Article III concluded. Batiou, F. W. “Efficient Finance in a City School System.” American School Board Journal 56, No. 6: 21-23. June, 1918. Tells how to make a budget successfully. Batitou, F. W. “Efficient School Finance for the City School System with Discussion.” Proceedings of the National Education As- sociation 1918: 613-18. Barr, A. S. “Textbook Accounting.” Elemen- tary School Journal. 23: 127-35. October, 1922. Presents accounting scheme to control pur- chase and distribution of textbocks. Brown, E. M. “Purchase of School Supplies and Award of Contracts.” American School Board Journal 57, No. 1: 26-7, 85. July, 1918. Method of purchasing supplies, records for estimating and bidding, used in St. Louis, Mo. “Budget Making and Cost Accounting.” Edu- cational Review 66: 34. June 1923. Editorial on cost accounting. 57. 58. 59. 60. 61. 62. 63. 65. [ 328] Buck, ArtHur E. Budget Making. New York, D. Appleton and Co. 1921. 234 p. Handbook on the forms and procedure making budgets, state or city. Burris, C. “Accounting for Student Funds American School Board Journal. 72: 130 133. February 1926. Proposes an accounting system for hig! school student organizations. Suggests forms. CAMERON, J. F. “Beloit System of School Ac counting.” American School Board Journa 71: 44-5. October, 1925. , The record forms used in Beloit, Wiscon sin, shown and system briefly described. Case, Hiram C. Handbook of Instructions for Recording Disbursements for School Pur poses. The University of the State of New York, Albany, N. Y. 1917. 25 p. A model handbook for introducing a uni- form state system of school accounting. De- fines financial terminology and gives forms. Formulated with the approval of the United States Commissioner of Education, and the National Association of School Accounting Officers. Case, HiraM C. “Uniform System of Recording Disbursements for School Purposes As Pre- scribed for New York State,” American Schoo! Board Journal 53, No. 4: 24-26, 68, October, 1916. System of recording and reporting ex penditures used in New York State. Criose, Ecpert. “A New System of School Ac- counting for New Jersey.” American School Board Journal 68, No. 3: 58, 123, 124, 127. March, 1924. Gives statement of new system of account- ing adopted to replace one described by the author in this journal in 1913. Cook, Henry R. M. “Standardization of Schoo! Accounts and Statistics.” American School Board Journal 61, No. 1: 43, July, 1920. Address arguing for uniform accounts and statistics, especially uniform divisions and terminology in finance. . DoucuTon, Isaac. “Cost Accounting and Budg- eting in a Small City.” American Schoo! Board Journal 62, No. 1: 41-44. January, 1921. A description of accounting, procedure in payment of bills, budgeting and reporting in Phenixville, Pennsylvania. ENGELHARDT, Frep. “Accounting Control of the Income Needs of a School District.” Ameri can School Board Journal. 71: 39-41, Sep- tember, 1925. Indicates records and statements aiding school board and superintendent in the con- trol of the income of a school system. 66. ENGELHARDT, Frep. “An Accounting System for Smaller School Districts.’ American School Board Journal 65, No. 3: 44-47, 115, 116, 119, 120. September, 1922. Advocates uniform financial system. Presents blank forms. accounting 67. ENGELHARDT, Frep and Von _ BorGersrope, Frep. Accounting Procedure for School Systems. New York, Bureau of Publications, Teachers Coilege, Columbia 1927. Recommended forms. System of account- ing fully explained, to permit of its im- mediate use in a school system. University. 68. ENGELHARDT, N. L. and ENGELHARDT, FRep. Public School Business Administration. New York, Bureau of Publications, Teachers Col- lege, Columbia University. 1927. Most comprehensive treatise on Public School Business Administration. Intensive discussion and description records and reports needed in financial accounting. Bibliography. 69. ENGELHARDT, N. L. and ENGELHARDT, FRED. “Some Phases of Business Administration in School Systems.” Teachers College Record. 28: 179-194, 261-282, 394-412, 481-503, 611- 624, 928-948, 1045-1055. October, November, December, 1926 and January, February, May and June, 1927. Refers to record and reports system neces- sary in business administration. February article deals with local school administra- tion. . ENGELHARDT, N. L. and Gritt, G. W. “In- ternal School Accounting for Extra Cur- ricular Activities in Public Schools.” ‘Teach- ers Coilege Record. 26: 753-64. May, 1925. Discusses accounting for student activities and school cafeterias. Illustrated. . ENGELHARDT, F. and Hunt, C. Accounting Handbook. State Department of Public In- struction, Harrisburg, Pa., 1919. . ENGELHARDT, F. and Hunt, C. Uniform Ac- counting System for School Districts. Bul- letin No. 1, Pennsylvania State Department of Public Instruction, Harrisburg, Pa., 1920. Directions for . ENRIGHT, J., and Morse, H. N. Using the New Jersey School Accounting System. New Jersey Department of Public Instruction, Trenton, New Jersey, 1926. . Finney, Ross L. and Scuarer, A. L. The Administration of Village and Consolidated Schools. Chapter XV. 193-237. New York, Macmillan Co. 1920. Presents and recommends several Strayer- 75. Forp, WILLARD STANLEY. 7. FowLkKes, JoHN Guy. Engelhardt forms and a warrant register for small schools. Some Administrative Problems of the High Si hool Cafeteria Chapter VII. New York, Bureau of Publica tions, Teachers College, Columbia University. 1926. A system of accounting for school cafeterias illustrating and describing the books of ac- count and the auxiliary forms. FowLKES, JoHN Guy. Handbook of Financial Accounting for Schools. Eau Claire Book and Stationery Co., Eau Claire, Wis., 1924. School Bonds. Bruce Publishing Company, Milwaukee, Wisconsin, 1923. Suggests records for bond issues. Fow.Lkes, JoHN Guy. “Some Business Ele- ments of Educational Administration.” American School Board Journal 66, No. 6: 35. June, 1923. Accounting of school money is given as fourth of five main duties of the superin- tendent. Gives standards for rating schemes of distribution of expenditures. . Greene, C.C. “School Reporting and Account- ing in a Small City, Beaver Falls, Pa.” American School Board Journal 54, No. 5 27-28. May, 1917. The system at Beaver Falls, after combin- ing the offices of school board clerk and superintendent’s clerk and placing a trained accountant in charge. . Graitt, G. W. “Internal School Accounting,” Eleventh Proceedings of the National Associ- ation of Public School Business Officials, 1922. Graitt, G. W. “Internal School Accounting and Office Organization.” American School Board Journal 65, No. 2: 41-43, 133. 1922. Describes a scheme of accounting for stu- dent activities, departments and societies. August, Gritt, G. W., and Utricn, W. F. “The Pur- chase, Storage and Distribution of Supplies.” American School Board Journal. 73:71. July, 1926. Suggestions are given for the ordering, requisitioning, delivery and storage of sup- plies. Requisition, bid and purchase order forms are shown. GriswoLp, M. E. “School Budgets and School Finance.” Proceedings of the National Edu / cation Association, 1918. 367-9. Suggests that state compile financial statis- tics to be used by boards in making budget. Tells how budget is made in Erie, Pa. [ 329] ne CHS Pere. Poms. es ee . = ot ee ie Se 84. Harrisburg, Pa. “Finance and Accounts.” Report of a Survey of the Organization and Administration of the Public Schools of Har- risburg, Pa. Chapter IV. 121-179. Bureau of Municipal Research, New York. Feb- ruary to May, 1917. Recommended improvements in revenues, expenditures, and payroll accounting. 85. Harwoop, S. G. “Yearly Supplies.” American School Board Journal 61, No. 1: 33. July, 1920. Record system for handling supplies used in Duluth, Minn. Sample forms. 86. Howarp, G., Jr. “Simple System of Cost Ac- counting for School Transportation.” A mer- ican School Board Journal. 70:54. June, 1925. Describes and illustrates the reports in a reliable system of cost accounting for in- dividual busses. 87. Hunter, H. A. “Simple System for High School Accounts.” American School Board Journal. 73:70. September, 1926. An accounting system to meet the needs of the independent high school district. Two books are required: a loose leaf ledger and a warrant register. 88. Hutcuinson, J. H. School Costs and School Accounting. Teachers College,’ Columbia University Contributions to Education No. 62, 1914. 151 p. Study of 38 cities from 10,000 to 1,000,000. Points out defects of customary accounting. Offers recommendations. 89. IpaAHO STaTeE DepARTMENT OF EpucaTion. I/n- struction for Uniform Accounting and Re- porting for Independent and Rural High School Districts of the State of Idaho. The Caxton Printers Ltd., Caldwell, Idaho, 1922. “Analysis of the Indianapolis Budget.” American School Board Journal 63, No. 5: 76. November, 1921. Budget form used in Indianapolis, Ind., based on division of expenditures adopted by the Inter-City Conference of Superin- tendents, Ind. 90. INDIANAPOLIS, 91. Incett, H. A. “Business Management for School Boards.” American School Board Journal 62, No. 1: 66, 112, 115. January, 1921. Financial and contractual matters. 92. Incett, H. A. “Business Management for School Boards.” American School Board Journal 62, No. 2: 35-6. February, 1921. Has to do with maintenance. [ 330] 93. Irwin, E. J. 94. Jensen, GeorGce H. 95. Jos, Leonarp B. 96. Jouiey, L. F. 97. Jones, GERTRUDE. 98. Kinston, North Carolina. 99. KINKADE, ARTHUR. 100. Kirk, H. H. “Graphic Presentation of Bui ing Needs.” American School Board Jou nal. 74:60, 147-148. January, 1927. States that graphs and charts need not elaborate but should clarify points at iss “Illustrations of the use of graphic presen: tion. “Practical Record Syst for Automobile Gas Engine Courses.” /ndy trial Arts Magazine 11: 26-7. January, 192. System in Everett, Wash., where the voca tional school is part of the high scho Gives repair order, parts order blank ani job record. “Uniform Cost Accounting in Indiana.” American School Board Jou nal 69, No. 3: 42-44, 134, 136, 138. Septen ber, 1924. Shows forms in use. System adopted August 1, 1924. “An Accounting System for High School Organizations.” School Review 31 136-142. February, 1923. Description and evaluation of centralized system used in a northern Illinois high schoo! and elsewhere. “Internal Accounting in a High School.” American School Board Jou nal 66, No. 4: 68-73. April, 1923. Describes scheme used in schools for ex penditure of funds and sale of tickets Gives forms used by a faculty auditor an! school bank. “Scientific Schoo! Budgeting for the Small City.” American School Board Journal 64, No. 3: 84. March 1922. Analysis of budget with justification of! various items as used in Kinston, North Carolina. “Public School Fiscal Rec- ords from the Viewpoint of the Auditor American School Board Journal 67, No. 2: 43-45. August, 1923. Points out defects of present fiscal records Discusses fiscal books, the uniform account- ing report adopted 1922, by National Asso cation of School Business Officials. “Neglected Aspect in Uniforin Classification of School Disbursements 1 American School Board Journal. 72:48 April 1926. Terms used in the classification of dis- bursement must have uniform meaning Great disparity in the figures of seven { Cities is cited. 101. Lewron, W. W. 102. Livers, W. H., “The Cost 103. LockHart, J. J. 104. McGaucuy, J. R. 105. McKown, 106. MINNESOTA 107. MoEHLMAN, ARTHUR B. 108. MoEHLMAN, ARTHUR B. 109. MoEHLMAN, 110. MoEHLMAN, Bo ard 1919. Se hool September, Small Cities.” American Journal 59, No. 3: 58, Limited to textbook accounting in Cicero, Illinois. School Financial Report.” American School Board Journal 62, No. 2: 44-46. Discussion of various units for reporting finances. Pupil as best for reporting. Unit in a February, instruction hour proposed “Machine Shop Cost Record Keeping.” IJndustrial Arts Magazine 8: 450-1. November, 1919. Card record time consumed and Forms shown. Pueblo, Colo... to materials system used in used. “The Analysis of School Finances.” Teachers College Record, 26, No. 5: 382-92. uary, April, 1925. Shows means of arriving at reasonably Superintendent's Jan- accurate figure for measuring total cost. Harry C.-Horner, Meyers B. “Financial Administration of Extra-Cur- ricular Activities.” Twenty-fifth Yearbook of the National Society for the Study of Education, Part 11, Extra-Curricular Activi- ties, pp. 111-126. Bloomington, IIl., Public School Publishing Co., 1926. Records and reports used in financial ac- counting of extra-curricular activities. STATE DEPARTMENT OF EpucaA- TION. Uniform Accounting for Minnesota. Circular Letter No. 2, St. Paul, Minn., 1915. A Uniform Financial Procedure for the Public Schools of Michi- gan. Bulletin No. 4, Part I. State Depart- ment of Education, Lansing. 1925. A Uniform Financial Procedure for School Districts of Michigan having a Population of 2000 or less. Bulle- tin No. 4, Part II, State Dept. of Education, Lansing. 1925. ArTHuR B. “Internal Account- ing Systems for High Schools.” American School Board Journal 63, No. 3: 40-42, 120. September, 1921. Recommends uniform accounting system for non-academic activities of schools, used in Detroit, Mich. Public School Fi- McNally & Co., ARTHUR B. nance. Chicago, Rand 1927. Discussion of the accounting and budget program recently adopted by the State of Michigan. Illustrations of the forms and records. [ 331] “An Accounting System for 111. 1921. 112 113. 120. Peet, ARTHUR J. “Revision of School American School 42-45, 121-22, 125 ARTHUR B. Accounting Reports Board Journal 64, No. 5: May, 1922. Recent sample blanks, proposed by the MoEHLMAN, changes in finance reports, with Inter-City Conterence Standardized Board ARTHUR B Budget.” American School 61, No. 4: 33. October, 1920 Cost accounting system used in Detroit MoEHLMAN, Journal New Unitorm System i merican §4-56. 138. 140 Morris, Emmet L. “Iowa's School Accounting School Board Journal 74 February, 1927. description of them Forms used and a The general plan is in line with recom mendations of the N. E. A. and the Com missioner of Education with changes to fit the system to the lowa schools Mount, Joun S. “New Jersey’s Accounting System for Public Schools.’ imerican School Board Journal 69, No. 6: 41-44. De cember, 1924. forms tor Shows system used in Jersey. Mutten, J. S. “Mechanical Tabulation of School Financial Statistics.” Imerican School Board Journal 53, No. 2: 18-19, 82 August, 1916. Shows methods in desirability of such school accounting. Mutian, J. SS. “The Standardization and Distribution of Supplies and Equipment at Rochester, New York. Imerican School Board Journal. 71:39-41 July, 1925. Outlines and illustrates the in Rochester. system used “New Accounting Schedule” Elementary School Journal. 22: 565-70. April, 1922 Lists definitions proposed by committee of school financial Inter-City Conference, for accounting and reporting. Orr, L. F. Uniform Accounting System for School Cities Indianapolis, Ind., 1926. and Towns. State Printer, Peet, ArtHuR J. “New and Practical, Ac- counting Form for School Board Offcers.” American School Board Journal. 71: 40-42. November, 1925. combined journal Describes cash-book invoice and payroll register. It is suggested that this, together with the general ledger and a school ledger will provide records requiring a minimum of time. Suggestions for Pur- “Practical Saving Time in Requisitioning and pS ae ae are chasing Supplies.” American School Board Journal. 75:49, 145. July, 1927. The labor necessary in requisitioning and purchasing was cut in half in Newton, Mass., by the features described. 121. Peet, ArtHur J. “Simplified School Account- ing.” American School Board Journal 66, No. 2: 37-8. February, 1923. Article I. Financial accounts necessary to meet requirements in most modern city schools. A general survey, original records, school revenues, expenditures, ledger ac- counts, budget, monthly and annual re- ports and the use of graphic charts. Article I. 122. Peet, ArtHur J. “Simplified School Account- ing.” American School Board Journal 66, No. 3: 40-41. March, 1923. Article II. 123. Peer, ArrHur J. “Simplified School Account- ing.” American School Board Journal 66, No. 5: 39-41; No. 6: 55-56. May and June, 1923. Articles III and IV. 124. Peet, ArrHur J. “Simplified School Account- ing.” American School Board Journal 67, No. 3: 41-42. September, 1923. Article V. 125. Peer, ArtHur J. “Simplified School Account- ing.” American School Board Journal 67, No. 4: 47-48. October, 1923. Article VI. 126. Peet, ArtHur J. “Simplified School Account- ing.” American School Board Journal 67, No. 6: 37-8, December, 1923. : Article VII. 127. Pittsburgh—1924 Budget—Board of Public Education, Pittsburgh, Pa. 1924. 77p. A book showing form for budget and giv- ing a complete analysis. 128. “Practical Use of a State System of Financial Accounting.” American School Board Journal. 72: 65. May, 1926. The New Jersey state system of financial accounting briefly described and _ satisfac- tion regarding its operation is expressed. 129. Powers, Lorin C. “Uniformity in the Classi- fication of School Expenditures.” American School Board Journal 57, No. 3: 30, 67. August 1918. Suggestions by chief accountant of Phila- delphia Board of Education. 130. Ramsey, H. E. “School Building Maintenance. Part 1V—Accounting.” American School Board Journal. 72: 54, 104, 107. June, 1926. 131. 132. 133. 134. 135. 136. 137. 138. 139. 140. { 332] The system of accounting of the Main tenance Department of the Topeka schools is described. Forms are reproduced. Ramsey, H. E. “School Building Maintenance Part V—Accounting.” American Schoo Board Journal. 73: 44, 164. July, 1926. Ramsey, H. E. “School Building Maintenance Part VI—Purchasing.” American Schoo: Board Journal. 73: 50. September, 1926. Reever, Warp G. “Some Suggestive Forms for School Budget-Making.” Educationa Research Bulletin, Ohio State Universit, 5: 297-300. October 6, 1926. Lists necessary budget forms and illus- trates several. RoeEMER, JOSEPH, and ALLEN, CHARLES For- REST. Extra Curricular Activities in Junior and Senior High Schools. Chapter XIII. Boston, D. C. Heath & Co., 1926. 333 p. Method of financial accounting for extra curricular activities. Facsimiles of forms recommended. St. Joseph, Mo. “A Plan of Financial Re- ports.” American School Board Journal 63 No. 2: 62. August, 1921. Condensed financial report used for monthly report to board of education. SanperGc, G. H. “Supervision of Funds of School Organization.” American School Board Journal 64, No. 4: 57. April 1922 Through use of receipt books for each organization, a loose leaf journal and order blanks. ScHotz, Paut. “A Study of School Finances and Unit Costs.” American School Board Journal 58, No. 5: 39-40, 79. May, 1919. Financial report setting forth new stand- ards used in San Antonio, Tex. Reference to annual reports. Scott, M. J. ahd Hu, C. W. “Financia! Accounting in Student Activities.” School Review 32, No. 6: 442-4. June, 1924. Plan developed in community high schoo! at Marengo, IIl. SHeL_tey, Paut C. “A Manual Training Record System.” American School Board Journal 59, No. 6: 56-57. December, 1919. Purpose of record is to keep track of materials used, projects made, and gen- eral expense. Illustrations of forms used. SmitH, H. P. “Accounting System and Bud- get of a Small City.” American School Board Journal 61, No. 5: 41-43, 100. No- vember, 1920. Adapted to Bureau of Education and state reports, and finding unit costs. Installed and revised for Newton, Iowa, 1918. 145 141. SpaALpING, F. E. “The Making of a School Budget.” School Review 26, 684-95. No- vember, 1918. 142. SrRAYER, GeorGE D. “The Support of Public Education.” Journal of Educational Re- search 5: 331-32. April, 1922. Better budgetary and accounting systems needed, elimination of waste and increase of efficiency a crying need. 143. StRAYER, GeEorceE D., ENGELHARDT, N. L. and OruHerS. Report of the Survey of the Schools of Tampa, Florida. New York, Bureau of Publications, Teachers College, Columbia University. 1926. Chapter II discusses the finance records that should be maintained by a city of 100,000 population. 144. TayLor, RopertT B. Principles of School Sup- ply Management. New York, Bureau of Publications, Teachers College, Columbia University. 1926. Chapter VI gives a detailed plan for the management of school supplies. Many forms are reproduced. 145. Twente, J. W. Budgetary Procedure for a Local School System. Dissertation: Teachers College, Columbia University. Capital City Press, Montpelier, Vt., 1923. 184 p. Twenty-four suggested record forms for collecting budget data. 146. WAGENHORST, Lewis Hocw. The Adminis- tration and Cost of High School Inter- scholastic Athletics. Teachers College, Co- lumbia University, Contributions to Educa- tion, No. 205, Columbia University, New York City. Contract, eligibility and other forms shown. 147. Wuirney, F. L. “Exchange of Pupil Unit Costs Among Small School Systems.” Amer- ican School Board Journal 56, No. 5: 23-24. May, 1918. Unit costs for three elementary and three high schools in small towns of South Da- kota. 148. Witps, Evmer Harrison. Extra-Curricular Activities. Chapter VI. New York, Cen- tury Co. 1926. Suggests methods in recording and re- porting the finances of extra-curricular activities. 149. Witson, E. A. Instruction for Uniform Ac- counting and Reporting for School Districts of the State of Idaho. Caxton Printers, Ltd., Caldwell, Idaho, 1922. [ 333 ] Pupils’ Cumulative Records . ALLEN, RicHarp D. “The Providence Pe: sonnel Charts, Grades 10-12 Proceedings of the Tenth Annual Meeting of the Na tional Association of Secondary School Prin cipals. pp. 121-31. Cicero, Ill. H. V. Church, 1926. The chart shows C. A., M. A. I. Q., Achievement Level and Guidance Program for each pupil. Detailed directions for us« . ALLTUCKER, MarcareT M. “A Counseling Plan for Bridging the Gap Between the Junior and Senior High Schools.” School Review 32, No. 1: 60-66. January, 1924 Shows record system used in Berkeley, Calif. High School as basis of advising students. . Artuur, G. “Individual Filing Card for Preserving Test Data.” School and Society 18: 356-7. September 22, 1923. Permanent, continuing record. 3. Benepicr, W. L. “Project Records.” Manual Training Magazine 23: 349-50. April, 1922. . Brooks, S. S. “A Universal Graph Record Card for Use with Standard Tests.” Edu cational Research Bulletin, Ohio State Uni versity, 5: 155-61, 170. April 14, 1926. Suggests a system of recording by graph individual records in standard tests. . Brown, G. D. “Manual Arts Record Cards.” Industrial Education Magazine 24: 368-70. June, 1923. A card system used in Muncie, Ind. Analysis by the student himself. Cumula- tive for elementary and high school. . CampseLt, A. L. “Keeping the Score.” School Review 29: 510-19. September, 1921. Recommends the introduction of an open system, with the modern duplicating feature, such as is used in sales books. Gives specimen school score card. 7. California. (Report of Committee on Stand- ardization of High School Records, Grading and Scholarship.” Educational Adminis- tration and Supervision 6: 350-53. 1920. Suggests an individual, cumulative record card for use in high school. . CHRISTENSEN, ArnotD M. “A Test Record Sheet.” Journal of Educational Methods, §: 354-56. April 1926. A permanent test record sheet which shows in summary form numerous facts about test results. Trey Sree 8 ae ae pa as a ee? LMT Se Sst 159. 160. 161. 162. 163. 164. 165. 166. 167. Ciem, O. M. and McKown, H. C. A Work- able System of Records and Reports for the Secondary School. Department of Second- ary Education, Teachers College, Columbia University, New York, 1923. After studying many forms in use, the authors recommend forms for small, medium and large high schools. Curton, H. T. “Notes From a High School Registrar.” American School Board Jour- nal 63, No. 1: 48. July 1921. 63, No. 2: 46. August 1921. Blank forms used to register high school students by mail. Coox, WituiAM A. High School Administra- tion. Chapter X. Baltimore: Warwick & York, Inc., 1926. Desirable types of high school permanent records discussed and illustrated. Reports to parents considered. Cornett, W. S. Keeping of Records. Health and Medical Inspection of School Children. p. 45-59. F. A. Davis Co. 1920. Severe criticism of health records now kept. Proposed location for filing of each record in the system. Gives 17 principles in making physical examination and com- piling statistics. CraM, Frep O. “Tests and Measurements in Rural Schools.” National Educational Association Proceedings for 1923. pp. 322- 341. Measuring progress of school children and method of recording data. Crussett, E. H. “Records of Pupils’ Progress in Smith-Hughes Work.” Industrial Arts Magazine 9: 60-2. February 1920. Individual pupil records, why needed, their characteristics and constructive value. “Cumulative Records of Pupils.” Elementary School Journal, 27: 82-83, October 1926. An editorial containing an excerpt from a pamphlet entitled “A Cumulative Rec- ord and Child’s Trait Analysis,” by Supt. F. L. Cummings of Shorewood, Milwaukee, Wis. Deam, T. M. “The Card Catalog System and Other Methods of Recording Individual Traits and Suggestions as to How to Ad- minister these Systems of Recording.” Jour- nal of Proceedings, Illinois State Teachers Association. p95-97. Dec. 1916. Dickey, S. S. “Graphical Representation of a School Reporting System,” American School Board Journal 66: 52-3, April; 67: 55-6, July, 1923. 168. Eaton, J. J. “Progressive Charts.” Indust, Education Magazine, 27: 280-83, Mar 1926. A wall chart devised for vocatior schools which shows the number of proje: completed and the quality of the work. 169. Gutick, LuTHER HALsey and Ayres, LEONAs P. Medical Inspection of Schools. Russ: Sage Foundation, New York Survey As; ciates, Incorporated 1913. Texbook on medical and dental insp: tion and examination. Notifications parents, physical and dental record an report forms. 170. Harris, G. L. “Record Keeping in the Hig School.” American School Board Journa 75: 72-76, August 1927. Considers high school records from th standpoint of usefulness and economy of time in using them. Makes recommenda tions, reproduces some of the forms sug gested. 171. Heck, A. O. “Uniformity in Child Account ing.” Educational Research Bulletin. Ohi State University, 3: 298-303, October 29 1924. Shows that uniformity in child account ing is still a thing of the future. 172. Heck, A. O. “The Attitude of Mann and Barnard Toward Uniformity in Child A: counting.” Educational Research Bulletin Ohio State University. 4: 4-9, 18-19. Jan. 7 1925. Each tried to secure uniformity in te: minology and in record and report forms 173. Heck, A. O. “National Education Association and Uniformity in Child Accounting.” Edu cational Research Bulletin. Ohio State Un versity, IV, No. 2: 23-29. January 21, 1925. Recounts occasions upon which considera tion has been given by the National Edu cational Association to uniformity in child accounting. 174. HERZBERG, Max J. “Card Index Systems in Schools.” American School Board Journa 56, No. 3: 42. March, 1918. Reasons for tardiness in adoption of cari systems. Illustrations of forms used at Cen- tral H. S., Newark, N. J., for recording progress in various departments. 175. Hoty, T. C. and Cocxinc, W. D. “A Per manent Record and Efficiency Card for High Schools.” American School Board Journa. 67, No. 2: 50. August 1923. [ 334] should should go on a Lays down two principles that guide as to single card to formation. what items contain all necessary in High para “Meaningful School B 1922 HucHes, W. Haropin. School Records.” Journal 64: No. 1, 98. Forms used in Claremont, Calif., to show and American January, attitudes inter individual capacities, ests of students. Personne! S¢ hool Harpin. “Organized Its Bearing on High Educational Re 192+ HucHes, W. Research Problems.” search 10. Recommends and Journal of No. 5: 386-98. cumulative December, records contain- information concerning habits, ing pooled attitudes, general intelligence, results of physical and other traits, school achievement, mental examinations, etc. Gives graphs Records in the Imerican § Se: SB, 857 IRWIN, EuGcene J. “Othce Small High School.” Board Journal 68, No. April, 1924. Pupil grade records, hoot 138. including registra tion, progress, program, ete. Pupil Record Board Journal Lewton, J. J. “A Complete System.” Imerican School 59, No. 1: 60. July, 1919. Description of records Ill., with illustrations of used at Cicero, cards used. ARTHUR §S World OTIS, Yonkers: McAL LISTER, ABEL J. and Child Accounting Practice. Book Co., 1927. Presents a accounting. shown, with complete directions for using loose leaf system of child Sample pages of all forms are each. MacVay, A. P. “Cooperation Between School and College in Character National Education Association Proceedings 1918: 414-417. Recommends character and ords such as kept at Wadleigh High School, New York City. Formation.” conduct rec- Maror, Mary S. School Records—An Ex- periment. New York, Bureau of Educa- tional Experimentation. 1922. A discussion of “records of functioning and records of individual chil- dren.” Gives technic of recovering, and what the records may show. curriculum “Child Accounting Journal of Edu- 415-19. May, MOoEHLMAN, ARTHUR B. I1.—Historical cational Research 1924. Presents a _ bibliography in with the history of child accounting. need for easily administered system of child accounting. Aspects.” 9, No. 5: connection States 190. [ 335 ] MoEHLMAN, ARTHUR B ‘Child Acce Ill. Needs Journal of Edu search 10, No. 1: Need for a ounting that ts nting 61-63, June uniform state-w child ac comp continuous \RTHUR B Child , Press accounting MokEHLMAN, Friesema Bros child public schools Detroit System of in Detroit “Chil Problems thool Board Journal br -54, 13 MoekrHI Its Achievements ARTHUR B and MAN, child Michigan, Colorado local Describes accounting Indiana and and propo tems in lowa and Discusses rederal, child acco nting state and problems. Mort, Paut R WVanagement of York: Gives the The Individual Pupi Class and Book Co necessary té American 1928 records pupil in proper relation to his vironment. Illustrates use of the with many instances of their w “Recording Individual Journa NEVILLE, CHARLES E, Difference 144-46, After insert Elementary Sch 1924 a selected series of items, the October, teach letter “S’” where strength is the letter ““W” If the child This teacher. ers the shown and where weakness is shown. is normal, no record is made. sheet is passed on to the next OPPENHEIMER, Jutius J The Visiting Teacher Movement, with Special Reference to Administrative Relationships. pp. 131 33. New York: Public tion of the City of New York, 8 West 40th 1924. Recommendations relative to records used The Public record form Education Associa Street, by visiting teachers. Education Association has a conforming with the recommendations. “College-Entrance Cre- School Point of 33: 422-27, Partrince, E. A. from the High School dentials View.” Review, June, 1925. Points lack of entrance out great uniformity in certificates college institutions of higher learning; uniform blank the National Secondary School Principals. for used by that urges they adopt a such as that drawn up by Association of at * Pig a ie + ‘: y : ‘r TS ae 5 ie a " . Perry, C. A. “Significant School Extension Records.” United States Bureau of Educa- tion Bulletin No. 41, 1915. Sets forth what facts should be recorded; daily and monthly record forms are sug- gested, with arguments for uniform adop- tion, based on opinions of many superin- tendents. 192. Pererson, W. Lioyp. “High School Records.” American School Board Journal 64, No. 6: 52-3, 149. June, 1922. Article I is a study of 90 cities in the United States. Examines current practice and proposes standard forms for student records. 193. Pererson, W. Lioyp. “High School Records.” American School Board Journal 65, No. 1: 47-48, 144. July, 1922. Article II in above study. 194. Puentx, G. P. “A Full Day’s Work the First Day in Summer School.” School and So- ciety. 17: $22-4. May 12, 1923. A method of registration and arranging programs by correspondence. 195. Rapeer, L. W. School Health Administration. Teachers College, Columbia University, New York, 1913. Data, procedure and forms for a medical inspection program. Presents forms for in- dividual cards, weekly and monthly re- ports. 196. Reavis, Wiuuiam C. Pupil Adjustments in Junior and Senior High Schools. Appendix. Boston: D. C. Heath & Co., 1926. Reproduces two permanent record forms used at the University High School, Uni- versity of Chicago. ‘ 197. “Record Card for Baltimore Kindergarten Pupils.” School Life, 12: 146, April 1927. Illustration and description of the first of the record cards in each pupil’s cumula- tive history as now recorded in the Balti- more packet system. 198. Rickorp, R. W. “Simple, Comprehensive Card Record Scheme for the Shops of Vocational School.” Industrial Arts Magazine 9: 265- 70. July 1920. A card that keeps account of work done by student, time spent on work, and assign- ments. 199. Ross, Cray Camppett. Relation Between Grade School Record and High School Achievement. New York: Teachers College Contribution to Education No. 166, 1925. A study of the diagnostic value of in- dividual record cards kept in grades; rela- tion between high school achievement and various factors that appear on individual [ 336] 200. 201. 202. 203. 204. 205. 206. 207. 208. record cards of pupils at the time of co pleting grade eight. Ross, CLAY CAMPBELL. “Diagnostic Value Individual Records Cards.” Education Administration and Supervision. 9: 439-44 October, 1923. Attempts to determine the value of ¢ information contained on cumulative 1 ord cards of elementary school pupils, { advising pupils as to future career. STARKWEATHER, J. A. “The Organization 0! Night Schools.” American School Boar Journal 61, No. 4: 29. October, 1920. Gives recommendations for reports a records with directions for organizing night schools, Stratton, M. N. “System of Printed For: to Show the Relationship of Class Wor to the Shop Work in the Practical Ar: Department.” Manual Training Magazin 18: 281-87, March, 1917. Terry, Paut W. Extra-Curricular Pract: in the Junior High School. pp. 66-76. Ba timore: Warwick & York, Inc., 1926. Suggestions for the use of records participation of junior high school students in extra-curricular activities. TROXEL, OLiver L. and Koos, Leonarp \ “An Analysis of High School Record Forms.” Proceedings of the Tenth Annua: Meeting of the National Association Secondary School Principals. pp. 33-57. 1 V. Church, Cicero, IIl., 1926. A critical study of 263 sets of forms i ceived from members of the Association. Weconer, H. S. “A Graphic Record Cari for Recording Pupils Progress.” Americar School Board Journal 69, No. 3: 121. Graphic record card which will show progress of the individual in relation to other members of class. Westcott, RatpH A. “A Graphic Inventor) of Educational Progress.” American Schoo Board Journal 61, No. 6: 69-70. Dec. 1920 Record of the results of standardize: educational measurements is necessar) Gives principles governing such a recor: with a suggested form. Wuirttow, C. W. “A Method of Recording Standard Test Scores.” Journal of Edu cational Research 9, No. 2: 176-7. Fe! ruary 1924. A cumulative, individual record cari used in Riverton, Wyo. schools. Wittoucusy, G. A. “Practical Methods o! Keeping Class Records and Promoting © operation Among Vocational School Shops Manual Training Magazine 22: 69-70. September 1920. 209. Woop, THomas D. and RoweL.t, Hucu G. Health Supervision and Medical Inspection of Schools. Philadelphia: W. B. Saunders Co., 1927. Pupil health records and reports of all kinds related to the health and medical program of the school. “Plan for a Personnel Bureau Institutions.” School and May 10, 1919. record card are 210. YoaKuM, C. S. in Educational Society 9: 556-9. Items for a personnel proposed. “Practical Physical and School Record System.” American School Board Journal 58, No. 5: 45-46. May 1919. Cumulative student record system for the health department. Used by Pennsylvania Dept. of Health for districts under 5,000 population. 211. ZieGLER, JOHN G. Census and Attendance Records . Ayres, Leonarp P. “Child Public Schools.”. Cleveland Survey. vey Commission of Cleveland Foundation. Vol. 1. 1915. Accuracy of the census is discussed. Accounting in Sur- . BerMEJO, F. V. “The Permanent Continuing School Census.” American School Board Journal 65, No. 6: 43-44. December, 1922. Advocates permanent census card for each child. Tells when to take census and what data to keep. . Brrketo, C. P. “A Complete Census, Its Function and Value.” American School Board Journal, 65, No. 5: 76. Nov., 1922. Census should be taken by interested persons with sufficient training to collect data properly. Value of such a census. . Cuyurcn, H. V. “Attendance Procedure.” School Review 29: 273-77. April, 1921. Describes a registration and attendance card used in high school at Cicero, IIl. Eliminates much copying. Shows form. . Cusppertey, ELtwoop P. School Organization and Administration. “A Concrete Study Based on the Salt Lake City School Survey.” Chapter II: 21-36. New York, World Book Co, 1916. Value of census school buildings. records for locating “The Value of a Permanent Census.” American No. 6: 39. June, . Davis, Joun W. Continuing School School Board Journal 56. 1918. The only way to see that every child shall receive an education is by following 225. Haney, J. D. him up from the time he enters school until he has passed into man’s estate 218. Emmons, FrepericK E. City School Attendance New York: Bureau of Publica tions, Teachers College, Columbia Uni versity, 1926. A constructive ment of attendance service in cities enty-two record and recommended and most of produced. Service. program for the better- Sev- report forms are them are re “A Census Card Used Dunkirk, N. Y.” §2 No. . SNGELHARDT, N. L. in the City Schools of American School Board Journal 57. May, 1916. Reproduction and data recorded. description of census card with . Fuixs, B. F. “A Cumulative School Census in a Small City.” Aimerican School Board Journal 67, No. 3: 40. September, 1923. As in operation at McConnelsville, Ohio. . Gates, C. R. “Management of Smaller Schools.” New York: Houghton Miffin Co. 1923. 174 p. Chapter III deals with school attendance, telling what should be kept and showing forms to be used. records 2. Greene, Harry A. “The School Census.” University of Iowa Extension Bulletin No. 121, April 1, 1925. Certain record forms are use in the school census. suggested for . Hapans, Paut B. “The Factors of an Ade- quate School Census. How They May be Realized.” National Educational Associa- tion Proceedings, 1917. pp. 835-837. An up-to-date record card of every child in the community is necessary. . Hatstey, Orro W. “Simplifying Enrollment and Attendance Records.” American School Board Journal 59, No. 5: 40. November, 1919. Simplified ment and State reports. enroll- making method of reporting attendance. Aids in In use in Niles, Ohio. Registration of City Schoot A Consideration of the Subject Teachers Col- Children. of the City School Census. lege, Columbia University Contributions to Education No. 30. New York, Teachers College. 1910. Gives methods used in Germany, France, London and certain cities of the United States, showing records and giving recom~ mendations. [ 337] . Harris, G. L. “Attendancee Control in High Schools.” American School Board Journal, 73: 45-46, November, 1926. Two generally approved systems of at- tendance procedures are outlined, one for the small high school and one for the large high school. Records are shown which facilitate attendance control. . Heck, A. O. “Suggestions for Improving the Presentation of Enrollment and Attendance Data in City School Reports.” Educational Research Bulletin, Ohio State University, 4: 322-28, October 21, 1925. Of definite assistance to the superintendent in preparing his annual report. . Incett, H. A. “Business Management for ' School Boards.” American School Board Journal. 63, No. 3: 60-62, 64, 68. Septem- ber, 1921. IV. Deals with school census and at- tendance and employment. Gives forms. . McA.uister, Apert J. and Orts, ArtrHur S. Child Accounting Practice. pp. 145-71. Yonk- ers: World Book Co., 1927. System of child accounting by means of school census service. Forms and proce- dures explained. . McKone, W. J. “The One-Hour Census. In Albion. An Experiment.” American School Board Journal. 52, No. 2: 38. February, 1916. City divided into small districts and as- signed to high school students. Census completed in one hour. Illustration of form used for recording data. . Sterson, Paut C. “Some Examples of Efh- ciency in School Business Management.” American School Board Journal 55, No. 6: 17-19, 79. December, 1917. Bureau of census and statistics described. Perpetual census with entrance card, elimi- nation and re-entrance reports. Illustration of these forms. . Strayer, G. D. and BacuMan, F. P. Gary Public Schools—Organization and Adminis- tration, pp. 99-102. New York: General Education Board. 1918. Attendance recording at Gary, Ind. . Strayer, G. D., Corrman, Lorus D. and Prosser, C. A. Report of a Survey of the School System of St. Paul. City Council. 1917. Part I: 24-32. Presents the Buffalo, N. Y., “Block Sys- tem” for school census. Illustrates forms necessary. . Strayer, G. D. and EnGevuarot, N. L. ef al. Baltimore School Survey, 1920-21. Vol. II. “The Administration of the Public Schools” — Part I. Baltimore, Albrecht Company. 1921. [ 338] 237. WHITMAN, G. E. Records for continuing census school build ing district lines, required for attendance officers, for child accounting. Recommends standard filing sizes and interlocking forms TRAYER, GeorGE D. Report of a Survey of the School System of Butte, Montana. Chap ters X and XI: 135-163. Yonkers, N. \ World Book Co. 1916. Recommends a system of collecting and recording census data for Butte; submits procedure and forms for financial account ing. 236. SrruTHeERS, ALIce B. and Trowsripce, VERON | M. “A Complete Attendance System.’ American School Board Journal 69, No. 4: 39-41. October, 1924. This system provides immediate informa- tion to teacher, gives each teacher a re- sponsibility of checking and reporting pupil’s attendance. Centralizes work for final re ports. “Continuous Census.” American School Board Journal 70: 43-44 March, 1925. The continuation school census at Cleve land, described by the Director of Attend- ance. Forms in use are described and repro- duced. Teachers’ Reports to Parents 238. Atten, I. M. “A Plan of Reporting the Re- sults of Educational Measurements to Par- ents.” National Education Association Pro ceedings, 1921, pp. 827-833. Reasons for attempting to report the results of standardized educational tests to parents were given in a letter to the parents to gether with the report card. 239. ALLTUCKER, MARGARET M. “Keeping Parents Informed.” Journal of the National Educa tion Association, 14, No. 2: 67-68. February 1925. What parents want to know, and what reports to parents should contain. Gives sample blanks. 240. Biake, IsABEL UNDERWOOD. “The Cryptic Re- port Card.” American School Board Jour- nal 54, No. 1: 24, 57. January, 1917. Argues for the superiority of a brief mes- sage to parents over the usual report card. 241. Barton, W. A., Jr., “Pupil Reaction to School Reports.” School Review, (1) 33 771-80. December, 1925. (II) School Re- view, 34: 42-53, January, 1926. The reaction of high-school students to their scholarship reports to parents relative to reliability of marks, the effect of high marks, low marks or none at all, and the moral and emotional effects that the reports 242 244. . Evans, J. E. . Hann, J. L. . Heer, A. L. . CHAPMAN, H. DarsizE, M. L. “Detailed GRAHAM, E. C. have. Preferences and opinions of pupils regarding school marks. B. and AsHpaAucu, E. J. “Re- port Cards in American Cities.” Educational Research Bulletin, Ohio State University, 4: 289-293. October 7, 1925. Frequency of various items found on re- port cards obtained from 842 sources. “Sug- Educa- tional Research Bulletin, Ohio State versity, 4: 293-98, October 7, 1925. A constructive discussion of what should go in reports to parents. A recommended "HAPMAN, H. B. and AsHpaucu, E. | gestions for Pupils’ Report Cards.” Uni- four-page report is presented. “A Method of Reporting the Significance of Intelligence Tests to Parents and Teachers.” School and Society, 22: 597- 600, November 7, 1925. In the suggested report for general intelligence of the child is stated, advice given as to what courses may prob- ably be taken by him with profit, and the vocation that he has the greatest probability A certain degree of parents the success in following. educational determinism is admitted and de- fended. Accounts of Pupil Achievements. Hammond, Ind.” Elementary School Jour- nal, 27: 410-11, February, 1927. Gives a detailed enumeration of the items in the report cards used in the elementary schools of Hammond, Ind. Briefly describes self-rating character cards for pupils in the fourth, fifth, and sixth grades. “A Concrete Method for Report- > Ameri- 43-44, ing the Rank of Pupils in a Class.’ can School Board Journal, 58, No. 5: May, 1919. All ranked in relation to the median. Cir- cular slide rule used for interpolation. “New Systems of Records and Manual January, Certificates for Vocational Schools.” Training Magazine, 19: 157-60. 1918. Report cards show actual operations mas- tered. “Children’s Participation in Rec- ord Keeping in Kindergarten and Primary Grades.” Journal of Educational Method, 6: 125-27. November, 1926. Children and parents are more interested in school records if the pupils help in mak- ing them. Suggestions for such a plan in the primary grades. “Essential Elements of Report Cards.” Educational Research Bulletin, 53. 254. 255. 257 258. WASHBURNE, [ 339] Hucues, W. H. “Interesting Form of Report.” JULIAN, KLINE, CHARLES W. Locke, JOHN F. REILLY, FREDERICK J. TRABUE, M. R. Upton, S. M., Ohio State University, 297-99 November 14, 1923. Elements included are attitude, effort, con duct bility and willingness to cooperate and initiative, thoroughness, responsi “Standardizing Procedure in a Combination System of Supervised Study, Varying of Work and Weighted Credit.” Journal of Educational Research Vol. II, 11: 547-56. 1920 Study of a report card Antioch, Calif. Scope September, used in a high school at Forms shown Popular Edu cator, 42: 453. April, 1925. A report to parents which gives scholar ship record and a rating of habits and atti tudes desirable for good citizenship BROTHER. and Their Value.” view, 15: 131-39. Thinks that reports are of parents and of less value to teachers “The Making of Reports Catholic Education Re February, 1918 little value to “A Practical and Uniform Marking the School Work of Pupils.” American School Board Journal, 62, No. 2: 62, 117-118. February, 1921 Student W aterloo, A five-point scale Advantages of System of report card used in lowa normal distribution curve for grading pur poses. “Rating Cards for Related Subjects in the Trade School.” /J/ndustrial Irts Magazine, 13, No. 11: 429-30. Novem ber, 1924. Shows considered in factors to be rating students. “A New Report Card.” Educational Administration and Supervision, 5: 403-409. November, 1919. Gives sample of a report public school thirty-three, New card used in York City, for more than three years that has won the approval of parents. “A Gaphic Chart for Repre- Achievement A, 7 No. 5. Educational Scores.” Journal of Educational Resear: 411-14. May, 1924. A new type of graph utilizing the ther- senting mometer scale for recording scores of pupils. CHASSELL, C. I ‘Scale Importance of Habits of Good Citizenship, Practical Applica- tion to a New Report Card.” Teachers Col- lege Record, 20: 36-65, January, 1919. and for Measuring the with Books in School — yoal American CARLETON W. the Winnetka Schools.” Board Journal, 63, No. 6: 32-33. December, 1921. Gives sample pages of book used by teach- ers and pupils in Winnetka schools. Shows plans for month—the goal to be achieved. 259. Wess, O. R. “Graphs Used to Promote Efficiency in School.” Industrial Arts Maga- zine, 6: 37-8. January, 1917. Special form of report card for mechan- ical drawing. Personnel Records 260. ALMACK, JoHn C. and Burscn, James F. The Administration of Consolidated and Village Schools. pp. 369-71. Boston, Houghton Mifflin Co., 1925. Method the principal should use in rating his teachers. 261. ALMACK, JoHN C. and Lano, Apert H. Problems of the Teaching Profession. Chap- ter X. Boston, Houghton Mifflin Co., 1925. Discusses functions of special importance in a teacher rating system. 262. ANpEeRSON, Ear W. The Teacher’s Contract and Other Legal Phases of Teacher Status. Bureau of Publications, Teachers College, Columbia University, 1927. A number of contracts are shown and suggestions made for improvement. 263. BucKINGHAM, B. R. “Opinion and Practice as to the Rating of Teachers.” Educational Research Bulletin, Vol. 1, No. 18. pp. 171-74. November 8, 1922. Returns from an inquiry sent to super- intendents of schools in cities of over 25,000 population show that superintendents think teachers should be rated, but that only about 77 per cent use a plan of teacher rating. 264. Ertsprer, Wittarp S. Teacher Turnover in the Cities and Villages of the State of New York. Chapter VII. Bureau of Publica- tions, Teachers College, Columbia Univer- sity, 1928. A personal history card for members of teaching staff, including facts pertinent to those leaving the system. 265. Hess, BertHa Y. Samples of Teacher Self- Rating Cards. United States Bureau of Education, City School] Leaflet No. 18, Feb- ruary 1925. Presents a number of self-rating plans in current use. 266. Hines, Hartan C. “Merit Systems in the Large Cities.” American School Board Journal, 68: 52, 111-12, June, 1924. Survey made by personal letter of in- quiry te superintendents of schools in cities over 100,000 in population. 267. 268. 269. 270 271. 272. 273. 274. 275. [ 340] KimBALL, FLorence. A Survey of Teach Rating in the United States. Minneapoli Minn., 1923. Shows as far as the questionnaire meth: can reveal what was the status of teach: rating in 1923. Kinc, Leroy A. “The Present Status Teacher Rating.” American School Board Journal, 70: 44-46, February, 1925. Summarizes replies from 92 superintend ents and analyzes the rating plans of 103 cities. McCuure, WortH. “Value of the Practice Rating of Elementary School Principals in Service.” Yearbook of the Department of Elementary School Principals, 1925. Na tional Education Association. pp. 424-44 Finds formal system of rating principals employed in eleven large cities. Lewis, Ervin E. Personnel Problems of 1 Teaching Staff. pp. 128-35; 190-209. T) Century Co., 1925. Discusses the method of rating of teachers before and after employment. Michigan City, Michigan. “Self Rating Blank for Michigan City Teachers.” America School Board Journal 62, No. 6: 95. Jun 1921. Gives blanks used for teacher self-ratin, and explains their use. Nietz, JoHN A. “The Current Use Teachers’ Reference Blanks.” American School Board Journal 70: 41, 42. Mar 1925. Of the 45 cities studied, 17 use no r erence blank; 7 cities use a simple lette: form; 10 cities use blank forms that do not ask for weighted answers, and 11 cities u complicated blanks which ask for weighte:! data. RANDALL, ALLEN. “A Simplified Applicati Record.” American School Board Journu 50, No. 5: 22. May, 1915. Traces development teacher-record and Claims wide use. of combinativ: application blank Rippte, ANNA. “Report of the Committee One Hundred on Classroom ‘Teache: Problems, Teacher Rating.” National Ed cation Association Addresses and Proce: ings, No. 63, 1925. pp. 200-15. Opinions relative to teacher rating. Di:- cussion of the better methods of teacher rat ing now in use. Extensive bibliography. Sears, J. B. “The Measurement of Teaci- ing Efficiency.” Journal of Educational R-- search, 4: pp. 81-94. September, 1921. nA) ach poli eth: ache is Soard tend r 103 chers slank rica Jun iting atio “ra ati lank pach- | Re- eee Discusses demands that should be met by any plan of the measurement of teaching efficiency. 276. “Teachers’ Rating Cards in Use at Omaha.” Elementary School Journal, 20: 723-24, June, 1920. A rating card worked out by the teachers themselves. 277. “Teachers’ Salaries and Salary Trends in 1923.” Research Bulletin, Vol. I, No. 3, pp. 51-52. National Education Association, Washington, D. C. Presents tables showing number of cities where teachers are rated, the number of cities where rating directory affects salary, the number of groups into which teachers are divided and the prevailing number of individual ratings given each teacher. 278. WaGNER, CHARLES A. “What Should Be the Teacher’s Part in a Scheme of Teacher Rating?” American School Board Journal 68: 57-58, March, 1924. The capacity for self-valuation is like any other judging skill; it grows and itself by practice. The reaction on methods of teaching would more effective than criticism from any other source. refines become much Superintendent and Board Reports to County and State’ 279. BorAas, Jutius and Se_ke, Georce A. Rural School Administration and Supervision. Chapter VI. Boston, D. C. Heath & Co., 1926. Discussion and of report the county. illustrations of the type state should get from the “Should Re- Educational University, 280. Heck, A. O. and Meara, J. R. port Forms be Prescribed ?” Research Bulletin, Ohio State 5:23-28, January 20, 1926. Recommends that the state prescribe sys- tem of reporting for all city and county districts. There should be a certain degree of uniformity in the record system as well. State Reports to the Public 281. Ayres, Leonarp P. An Index Number for State School Systems. New York: Russell Sage Foundation. 1920. Makes it possible for state school systems to measure their progress from year to year. 282. Briccs, Tuomas H. .Secondary Education. U. S. Bureau of Education Bulletin 1918, No. 47, pp. 304. short ports and what they should contain Contains statement on school re- 283. CARNEGIE FOUNDATION FOR THE ADVANCEMENT OF TEACHING. Ninth Annual Report of New York, 1914. Contains a study entitled “State Educa- Reports” current reports and makes recommendations tional which describes the then for their improvement. i) oo - A ‘00K, ALBERT S. “What Should the People of a State Be Told About Their Schools?” Educational Administration and Super- vision, 9: 65-74, February, 1923. Discusses some of the methods used by Cook in the public. Supt. presenting his policies to nN oo wn an ‘UBBERLEY, ELLwoop P. State and County Ed cational Reorganization. pp. 7, 35. New York: Macmillan Co., 1914. In a proposed school code describes the which the annual state report. information should be included in 286. SHAW, FRANK L. State School Reports. New York: Bureau of Publications, Teachers Col lege, Columbia University, 1926. Annual and biennial reports of state de partments are described and made for helping them to better fulfill their suggestions purposes, 287. Terry, PAut WaAsHINGTON. “Recommenda- tions Concerning Reports on High Schools by State Departments of Education Ed- cational Administration and Supervision. 8: 468-478. 1922. Suggests types of treatment of official data, sources and use of data. State Reports to the Federal Government 288. “Collection of Educational Statistics. School and Society, 10:741, December 20, 1919. Tells what should be collected. mends that the state collect statistics to be Recom- turned over to the bureau in a uniform way for reporting. 289. “Collection of School Statistics.’ Society, 9:653, May 31, 1919 Recommends that the state and not the Federal Bureau’ should blanks for reports to be furnished by the § h ool a nd collect statistics, bureau when needed. 290. Sawyer, Guy E. “A Code System for School Accounts.” American School Board Journal, 73 747-48, 139, December, 1926. A code system is presented which fits the present organization of the United Bureau of Education blank for fiscal statistics. Serves to make possible ac- States reporting curate studies of unit costs. 1 Also see references in this bibliography under the heading *‘Finance Records.” . [ 341] Teachers’ Reports to School Officers 291. “Analysis of Individual Pupils in Depart- mental Reports.” School Review 32: 410-12. June, 1924. Reports used in an Illinois high school suggested as a new type of departmental accounting. 292. Bowman, E. L. “Graphic Aids in School Administration—Establish Routine Through Graphs.” American School Board Journal i 64, No, 4: 39-40, 129, 130. April, 1922. 64, No. 5. 39-40, 129, 130. May, 1922. I1I,—Shows sample lesson-plan charts and procedure charts, with descriptions. 293. Tapert, W. E. “The Oakland Standard Forms for Recording School Statistics.” American School Board Journal 54, No. 3; 64. March, 1917. . System provides a number of record forms for reporting statistics to Superintendent's office. Makes possible the presentation of a reliable report of conditions within a few days after the end of each month. Elemen- February, 294. Wetcu, E. H. “Progress Books.” tary School Journal 17: 454-6. Be 1917. i Weekly entries by each teacher showing ' work of the week. Bound at the end of bs the year. ng 295. Woop, J. W. “Educational Balance Sheet.” t4 School and Society 1: 679-84. May 8, 1915. it Suggested forms for teacher to use in re- * porting data. Principals’ Reports P. 296. Atwoop, C. H. “Use of Graph Sheets in a Small High School.” American School Board Journal 67, No. 3: 36. September, 1923. a 297. BACHMAN, F. P. Problems in Elementary School Administration. A Constructive Study Applied to New York. 205-41. New York, pend World Book Co. 1915. “ff Discussion of age-grade reports—stand- at ards, when and how to make them. rt, 298. Buss, D. C. “Applications of Standard 7 Measurements to School Administration.” National Society for the Study of Educa- tion, Yearbook 15: 69-78. 1916. Suggests use of standard tests for making ‘ reports of tendencies in school system. 299. Cupnertey, E. P. The Principal and His ’ School. Chapter X: 201-208, New York: | Houghton Mifflin Co. 1923. . Lists forms needed at the beginning, at the close, and during the term; janitor’s forms, teachers’ forms for reporting to the principal; office record forms; principals reports to central office. 300. ENGELHARDT, N. L. “Age Computation for Age-Grade Tables.” American School Board Journal 58, No. 3: 37, March 1919. Factors to consider in computing ages and table to aid in accurate computations for age-grade table. 301. ENGELHARDT, N. L. “Desirable Form of Age Grade Table.” American School Board Journal 59, No. 5: 42. November, 1919. Sample age-grade table and factors to consider in making the table. 302. ENGELHARDT, N. L. “The Inventory Problem of an Elementary School.” American School Board Journal 61, No. 6: 40-41. December, 1920. Proposes a scientific, continuing inventory, to compare with previous inventories. 303. Hart, Harris. “What Records Should be Kept in a School?” Proceedings of Superin- tendents’ Conference, Richmond, Va. pp. 20 24. November, 1916. 304. KINGSLEY, SHERMAN C. and Dress“ar, F. B Open-Air Schools. United States Bureau of Education Bulletin 1916, No. 23. Shows kind of records kept in open-air schools. Gives sample forms with sugges tions for records and reports in general 305. Lamprey, CHARLES M. “Elementary School Record System.” American School Board Journal 41, No. 3: 15-16. September, 1910 Installation of cumulative admission, dis charge and promotion card, loose-leaf at tendance and scholarship record, report card office record and transfer card at Boston 1910—would be considered excellent today 306. Luquerer, F. L. “Self-Accounting in Supe: vision.” Educational Review, 49; 460-68 May, 1915. Gives a record blank for use by prin cipals in checking their own activities. 307. McAuuisTer, Apet J. and Ors, ARTHUR S Child Accounting Practice. pp. 117-44 Yonkers: World Book Co., 1927. Describes principals’ reports to the supe: intendent. Recommends one extensive an nual administrative report. 308. Strayer, G. D. and ENGELHARDT, N. L. T/ Elementary School Inventory Book, Adapte: for a Period of Ten Years for an Elemen tary School. Albany, N. Y., C. F. Williams & Son., Inc., 1919. Book I for 12 classrooms or less. Book II for from 13 to 20 classrooms. [ 342] ee es al Book III for schools having over 20 class- rooms. 309. Strayer, G. D. and ENGeLHaArpt, N. L. /n- ventory Record Books for Elementary and High School. Albany, N. Y., C. F. Williams & Son, Inc., 1920. 303 p. Inventory sheets adapted for use for 10 years. Book I for 12 rooms or less, Book II for 13 to 20 rooms, Book III for 20 or more rooms. 310. Strayer, G. D. and ENGeLHArpT, N. L. Rec- ord Book for Elementary School Principals. School Record Series: Albany, N. Y., C. F. Williams & Son., Inc., 1919. Loose-leaf record book of various types of record sheets a superintendent and prin- cipal may need. Forty forms in all. 311. Srrayer, G. D., ENGELHARDT, N. L. and MorpuHetT, E. L. School Building Utilization Forms. New York: Bureau of Publications, Teachers College, Columbia 1927. Devised to measure the degree to which instructional space in a building is actually used for instructional purposes. Complete instructions. University, 312. “Tabulating School Records.” Elementary School Journal 17: 136-9. November, 1916. Compares mechanical method with method of having principal make reports. Decides for mechanical. 313. THomMpson, LEIGHTON S. “Statistics Which Should Be Kept on File in the Office of the High School Principal.” School Review, 35: 15-26. January, 1927. Presents items to be used in making re- ports and carrying on research. 314. Touron, Frank C. “Score Card for a High School Principal’s Annual Report.” Superintendents of schools, salaries, 108, 109, 113, 118, 119, 122, 139, 145, 153, 155. Reports of, see, Su perintendent and Board reports; Secretaries of, see, Administrative officers. [ 349] Supervisory officers, salaries, 110, 111, 112, 114, 115, 116, 117, 118, 119, 120, 121, 122, 123, 139. teachers in rural schools, 142, 144; principals in village Supply and demand, Law of, effect on quality of teaching service, 161. Support of education, measures of ability of states, 7-29; percent of economic power devoted to, 7, 8, 9, 11, 14, 24, 27, 29, 135; effort defined, 8; effort of states compared, &, 9, 24, 27, 29; effort in Alabama, 14; effort in Florida, 17; effort in Illinois, 17; effort in Massachusetts, 20; only minor fraction of _ state’s economic power required, 24, 216; ability and effort of states, 27, .29; ability of California, 28; share of local communities, 31, 33; units of, 32, 138; sources of revenue, 33, 34, 40, 41, 42, 43, 44, 46, 50, 138; ap- portionment of state funds, 34-36, 37, 39-40; differences in ability, 36; responsibility of state, 37, 38, 39; need of state funds, 38, 39, 156, 159; amount of revenues by states, 51; amounts of revenues which various forms of state taxes would yield, 51; legislative plans, 52-55; property tax as a principal source, 138; ability of the nation, 138, 156, 216; public taxation advocated by Henry Barnard, 199; adequate, and per capita income of states, 220. See also, Apportionment of school funds; Capital outlay; Costs and expenditures; Costs, School; Revenues, School; Tax; Tax collections; Taxation. Tax, general property, source of state revenue, 33, 34, 40, 41, 43, tangible property, 33, 34, 38, 42, 43, 44, 50, 51; district, for school support, 39; local, 39, 41, 199; business, 40, 41, 42, 48; severance, 40, 41, 49, 50, 51; state on net income of corporations, 40, 41, 46, 47, 48, 50, 51; state, on personal net income, 40, 41, 42, 45, 46, 50, 51; classified property, 41, 43; inheritance, 41, 43; on luxuries, 43, 48, 49, 50, 51; federal, on personal net income, 45, 46; federal on net income of corporations, 47, 48; tobacco, 48, 49, 50, 51. See also, Tax collec- tions; Taxation; Revenues, School; Support of education. Tax collections, measure of state’s economic power, 7, 9; compared with school costs as a measure of state’s effort to support education, 8, 9, 20, 21, 22, 23, 42, 43; com- peees with total government expenditures, 20; total, in Inited States, 20, 21; state and local, by states, 21. Taxation, methods, 29, 33, 34, 40, 41, 42, 138, 155; rates, 30, 42, 43, 44, 46, 48, 56; newer types, 41, 43; funda: mental principles of state and local, 42; plan of National Tax Association for model system of state and local, 42, 43, 46, 48; public, for school support advocated by Barnard, 199. Teachers, number as a basis of a portioning state aid, 34, 36; salaries in elementary schools, 71, 72, 73, 74, 75, 76, 80, 82, 83, 90, 95, 96, 101, 102, 164, 165; salaries in 1485 city school systems, 72-107; salaries in junior high schools, 72, 73, 75, 80, 81, 83, 89, 90, 95, 96, 101, 102, 104, 142, i6s, 166: variation in salaries of, 74, 76; salaries in ‘high ‘schools, 74, 75, 76, 80, 81, 82, 83, 84, 89, 90, 95, 96, 101, 102, 142, 143, 144, 164, 165, 166; salaries of forty percent of, 37; ability, 77, 156, 162, 163, 164; qualifications, 77, 156, 162, 163, 164; training, "77, 136, 138, 155, 162, 163, 164; pre-war sal- aries, 105; increase in salaries, 135, 167, 173, 178, 180, 208; supply, 136; typical salary, 136, 151; salaries of classroom, 137; economic sition, 138, 155, 179, 180; salaries in cities, 139; number, 139, 141, 151, 153, 173; median salary in two-room rural schools, 153; number receiving less than average wages of regularly em- ployed union workers, 154; median salary of classroom, 154, 155; attitude of public toward adequate compensa- tion, 158; salaries of, compared with salaries of United States government ‘employees, 155; need of better trained, 158; groups most fr uently” recognized in sal- ary schedule, 159, 160; dependents, 162, 163, 164; ex- perience, 162, 163, 164; residence, 162, 163, 164; attitude toward their work, 163, 164; principal items in the budget, 167; average salary in 1913, 176, 177, 208, 210, 211; average salary compared with average income of gainfully occupied persons, 179, 208, 211; average sal- ary in 1926, 185; over-supply, 210; reports to parents, 267-273. Teachers’ reports to parents, purpose of committee report on, 267; uniformity, 267; objectives, 267-268; defi- ciencies of traditional marks, 268-269; guiding princi- ples for use of schools, 267-271; illustrative forms of cards, 271-273; bibliography, 338-340. Teaching, importance to nation’s welfare, 137, 158; tangi- ble rewards, 138; intangible rewards, 138, 156; product deferred, 158. Teaching profession, number of members, 139, 151; aver- erage salary of members, 151, 155; status, 155. Tobacco, expenditures for, 48; revenue that would be yielded by five percent tax on expenditures for, 48; tax, 48, 49, 50, 51. Township, unit of school support, 32, 138. Trade unions. See, Union workers. Training of teachers, pre-war, 135; need of better, 136; standards of adequate, 138; and ‘specifications of salary schedules, 162, 163, Trabue, M. R., report by, 267-273. Union workers, average earnings, 134, 149, 154, 155, 211; average hourly wage rate, 149; average number of hours in full-time week, 149. United States Bureau of Education, contribution to devel- opment of financial records, 233; importance of statisti cal data contained in reports of state school systems, 287; list of items included in form for state reports, 287: general statistics included in reports of state school systems, 287, 289-300; financial statistics contained in reports of state school systems, 287, 297-298, 300-303; other data of value contained in reports of state school systems, 288, 303; form for reports of state school sys- tems, 290-297; personnel statistics of reports of city school systems, 303, 310-311; fiscal statistics of reports of city school systems, 303, 311-315; forms for reports of city school systems, 304-310, 316-322. United States Bureau of Internal Revenue, 148. United States Government employees, salaries, 149, 150, 155. United States Treasury Department, 20, 46. United States Government employees, salaries, 149, 150, 155; duties and qualifications, 150. Universities and colleges. See, Higher education. Vocational education, Directors of. See, Supervisory officers. Wages, average, of union workers, 134, 149, 154, 1 211; pre-war, of unskilled and semi-skilled workers, 1 average, of unskilled and semi-skilled workers, 136; crease in, since 1913, 136, 173, 175, 179, 208; average hourly rates of union workers, 149; average weekly, in manufacturing industries, 149; average annual, in manufacturing industries, 149, 155, 176, 177, 178, 210; of unskilled labor as a criterion for fixing rates of sal- ary schedules, 168; composite index of, 173, 178; index of, 175, 177; imcrease in, compared with increase in teachers’ salaries, 180. Wall Street, Magazine of, quoted, 166. Wealth, measure of state's economic power, 7, 9; com- pared with school costs as a measure of state's effort to support education, 7, 8, 9, 10, 11, 12, 14, 24, 28; value of tangible, of states, 10, 218, 219: per child in Alabama, 32; per child in rich and poor local communities, 32. Williams, J. F., health record recommended by, 256-257. Wholesale prices, index of, 168, 169. Wood, Ben D., revision of cumulative record form, 252. bet == Thomas D., estimate of percent of children suffer- from physical defects, 201 Woo ley, Helen T., psychological clinic records developed Wright, Frank W. + report by, 287-288. Year, School, length of, 221. [ 350] Research Bulletin OF THE National Education Association VOLUME V January to November, 1927 For index see page 34 The Research Bulletis s issued } the R of the headquarters staff of the National 1 ti \ division was creat in Fe I r 4 scientific studies vu! special interest t Bulletin One w issued by the Researcl | Bulletin Two in November rhe Bulletin is Volume I, No. 1, January, ) t Fact n Stat cational Needs. With Volume I, No t Bullet I regular publication, issued five time M September and November. The Research [Dullet posing \ me c, 2k, Fil, TV, aad V, a RESEARCH DIVISION THE NATIONAL EDUCATION ASSOCIATION OF THE UNITED STATES 1201 Sixteenth Street Northwest, Washington, D. C 19Zzi Research Bulletins Previously Issued Facts on the Cost of Public Education and What they Mean. Bulletin 1, June, 1922. 68 pp. (Out of print.) Facts for American Education Week. Bulletin 2, November, 1922. 40 pp. Price per copy, 25 cents. Facts on State Educational Needs. Vol. I, No. 1, January, 1923. 64 pp. (Out of print.) Can the Nation Afford to Educate Its Children? Vol. 1, No. 2, March, 1923. 72 pp. (Out of print.) Teachers’ Salaries and Salary Trends in 1923. Vol. I, No. 3, May, 1923. 116 pp. Price per copy, $1.00. Five Questions for American Education Week. Vol. I, No. 4, September, 1923. 56 pp. (Out of print.) Facts on the Public School Curriculum. Vol. I, No. 5, November, 1923. 48 pp. (Out of print.) Current Facts on City School Costs. Vol. Il, Nos. 1 and 2, January and March, 1924. 64 pp. (Out of print.) Teachers’ Retirement Allowances. Vol. Il, No. 3, May, 1924. 32 pp. (Out of print) Facts on the Public School for American Education Week. Vol. Il, No. 4, September, 1924. 40 pp. (Out of print.) The Problem of Teacher Tenure. Vol. Il, No. 5, November, 1924. 40 pp. Price per copy, 25 cents. Public School Salaries in 1924-1925. Vol. Ill, Nos. 1 and 2, January and March, 1925. 72 pp. Price per copy, 50 cents. Taking - of the Schools. Vol. Ill, No. 3, May, 1925. 32 pp. (Out of print. Keeping Pace with the Advancing Curriculum. Vol Ill, Nos. 4 and 5, Sep- tember and November, 1925. 96 pp. Price per copy, 50 cents. The A bility of the States to Support Education. Vol. TV, Nos. 1 and 2, Jan- uary and March, 1926. 96 pp. Price per copy, 50 cents. E ficient Teaching and Retirement Legislation. Vol. TV, No. 3, May, 1926. 72 pp. Price per copy, 25 cents. A Handbook of Major Educational Issues. Vol. TV, No. 4, September, 1926. 72 pp. Price per copy, 25 cents. Major Issues in School Finance—Part I. Vol. TV, No. 5, November, 1926. 32 pp. Price per copy, 25 cents. Major Issues in School Finance—Part Il. Vol. V, No. 1, January, 1927. 64 pp. Price per copy, 25 cents. Salaries in City School Systems, 1926-1927. Vol. V, No. 2, March, 1927. 64 pp. Price per copy, 25 cents. The Scheduling of Teachers’ Salaries. Vol. V, No. 3, May, 1927. 64 pp. Price per copy, 25 cents. The Advance of the American School System. Vol. V, No. 4, September, 1927. 32 pp. Price per copy, 25 cents. School Records and Reports. Vol. V, No. 5, November, 1927. 132 pp. Price per copy, 50 cents. [ 352] ee ANNOUNCEMENT OF TWO NOTABLE YEARBOOKS The Development of the High School Curriculum Sixth Yearbook of the Department of Superintendence 584 Pages Price $2.00 Twenty-four committees, composed of representative college and university specialists in secondary education and outstanding superintendents of schools and high school principals, were responsible for the preparation of this 1928 Yearbook of the Department of Superin- tendence. It deals with such questions as these: What are the needs of American adolescent youth? (See Chapter I.) Are our present high school courses appropriate for pupils not going to college? (See Chapter V.) Have college entrance requirements really restricted the high school? (See Chapters VI and VII.) What are the outstanding issues in each of the secondary school subject fields? What re- search findings are available for the solution of these problems? (See Chapters XIII to XXIV.) Adress communications and make checks payable to: Department of Superintendence National Education Association 1201 Sixteenth Street, N. W. Washington, D. C. The Elementary School Principalship Seventh Yearbook of the Department of Elementary School Principals 512 Pages Price $2.00 A study conducted under the guidance of a national committee giving extensive data and discussion on such questions as these: What is the progressive conception of the elementary school principalship? (See Chapter II.) What is an ideal distribution of time for an elementary school principal? (See Chapter V.) Are colleges meeting the demands for the professional training of principals? (See Chapters XXI, XXII and XXIII.) What constitutes a reasonable salary for elementary school principals? (See Chapter XXIV.) Address communications and make checks payable to: Department of Elementary School Principals National Education Association 1201 Sixteenth Street, N. W. Washington, D. C.