/ 2846 y l RELIMINARY EDITION UNITED STATES BUREAU OF EDUCATION ■i BULLETIN, 1912: NO. 3 WHOLE NUMBER 471 REPORT OF THE COMMITTEE ON UNIFORM RECORDS AND REPORTS TO THE DEPARTMENT OF SUPERINTENDENCE OF THE NATIONAL EDUCATION ASSOCIATION WASHINGTON GOVERNMENT PRINTING OFFICE 1912 Monograph \ f B e •5 «- a P 5 ! a P. ,i ■5: T 1 = * Is c I u c 1* h c P c 1 fr- it £ E E D*" ■3 = 5 | 1 hi »E I * 0 1 3 c c f 1 1 c X s .s ft 'e c - c J= t r- E a 1 e < 1 i e p B c ..- (j 0 ~ a Ph e i i e 0 E P ta C c 0 1* a E 1 1 > > 1 £ .- - E c - EH a c t- a. c c « c c c 1 ! > a £ 9 IS r c 0 c > i- 8 E E a I Ph E 1 e S 1 8 | c 1 E 1 8 .; 5 DO E | 3 H 4l O O O d 09 6J0 d 1 5 ■*) |j c iC a > 8 E '- I a ~ [5 E "- 1 0 a 1 c c c E > c a "3 c £ "5 0 id C CO 1 d > E E p. ft B 0 "3 c 3 ta 16 REPORT OX UNIFORM RECORDS AND REPORTS. •s.g eg e S i «o e ft.69 co o ,0 C\ CO e J» o e n a, a n a s o !"* 09 C 8£> s X 3 f « 8 Sal 2j M T S3 Sol gag I- Ofl ■~ *- o p_ A o I- , — g C o9S c o III v. o,a p-l « o »- 1 O o _ 3 -' *+3 o Op*3 o o en Sol EC-3 05 ri O Ph § i-< i cj£ o 13* o Sol Pi C3 CO 1" ■ 5 o 3ll 00 o Sol is-? & o — = C 1 c3i3 o o c'"*2 •5 s .S a o Q 1 a o I If «-. C3 O M t- §■§ o Z Z £ i c c : - — b Z > c 1 s> lH a: E - t; '5 > z z £ - hi Ov s s K C : b i-i i DC '2 r f > - - C I £ a t 1 s c £ --< — 1 5 = c £ > > — 5 e > c PC 3 p = h E - Is 14 — — .5 ■c 3 S > - CITY SCHOOL REPORTS. 17 Table III. — Showing cost of instruction, enrollment, and per capita cost of instruction in each type of school in the city of ,for the year . Normal High schools Academic high school Technical high school, High school of commerce Elementary schools Regular elementary Special elementary , Backward school School for blind Boys' school School for cripples School for deaf Elementary industrial... Special schools Kindergarten Evening schools Evening high schools Evening elementary schools. Summer schools Summer high schools Summer elementary schools . Grammar school Primary school Manual training school. . Boys' school Kindergarten Playgrounds Cost of in- struction. Enrollment or average daily at- tendance. Per capita cost of in- struction. The following table is a type by which may be shown various statistical items of interest and value covering a period of years: Table IV. — Showing enrollment in the regular day elementary school, for the years 1903-12, the number of teachers in the regular day elementary school, number of pupils per teacher, the decrease in number pupils per teacher over preceding year, and the per cent of decrease in number of pupils per teacher since 1903. Enrollment regular day elementary school.1 Teachers in regular day elementary school. Pupils per teacher in regular day elementary school. Decrease over preceding year in number pu- pils per teacher in regular day elementary school. Per cent of de- crease in num- ber pupils per teacher since 1903. 1902-3 1903-4 1904-5 1905-0 1906-7 1907-8 1908-9 1909-10 1910-11 1911-12 1 Exclusive of transfers and the enrollment of all special schools. 24509—12 3 18 REPORT ON UNIFORM RECORDS AND REPORTS. Table V. — Showing the enrollment in the regular day elementary schools for the years 1903-1912, the number of regular teachers in the regular day elementary schools, the average number pupils per regular teacher, the decrease in number of pupils over the pre- ceding year, also the per cent of decrease in number of pupils per regular teacher since 1908. Enrollment regular day elementary schools. 1902-3.. 1903-4.. 1904-5.. W05-6.. 1906-7.. 1907-8.. 1808-9 . . 1909-10. 1910-11. t911-12. Number regular £^1 „?,?£ ' Decrease in decrease in teachers regular ' ,, p ' , . number pupils number pupils day elementary SwffiSSiEv per regular \ per regular schools. aay^™?ntary teacher. I teacher since schools. 1003. Table VI. — Showing enrollment in Latin, English, algebra, etc., the number dropping out and failing in each high-school class. I. Latin... II. Latin... III. Latin... IV. Latin... I. English. II. English. III. English. IV. English. Algebra Etc Number Number enrolled in dropping the study. study. Number remaining. Failures of number remaining to end of year. I Per cent of j Per cent of Total failing: failures of total fail- and drop- i those re- ping study, maining to end of year. ures and ti ropping study. ANNUAL REPORT OF THE SUPERINTENDENT OF SCHOOLS. Every report should contain a table of contents, showing not only the general headings treated in the report, but also the subheads. Such reports should also contain a carefully prepared index. These two items make usable the school report and are important factors in its make-up. Every annual report of a city superintendent should also contain tables showing enrollment, distribution of enrollment, withdrawals, distribution of withdrawals, nonpromotions, distribution of nonpro- motions, etc. Information upon which these figures may be compiled should be gathered on forms similar to those which are named imme- diately below by title and which are printed on the pages following with the exception of all but one of those forms which pertain to high schools. As the high-school forms are similar in all essential respects to those for the elementary schools, it has not seemed necessary to print them. These same forms may also be used in the superintend- ent's annual report for the presentation of statistics upon these same points. CITY SCHOOL KEPOKTS. 19 ELEMENTARY SCHOOLS. Principal's Term Report. A. Enrollment, promotions, nonpromotions, by grades. B. Distribution of enrollment by ages and grades. C. Distribution of withdrawals by ages and causes. D. Distribution of attendance. E. Graduates by years in schools. F. Nonpromotions by grades and causes. G. Failures, by studies and grades. H. Distribution of leavings and withdrawals by ages and grades. I. Ages of graduates. J. Enrollment and attendance. K. Distribution of whole-time teachers. Teacher's Term Report. L. Enrollment by divisions. M. Nonpromotions by grades and causes. N. Failures by studies and grades. O. Enrollment and attendance. P. Distribution of enrollment by ages. , * Q. Distribution of withdrawals by ages and causes. R. Distribution of leavings by ages. S. Beginners by training. T. Beginners by ages. HIGH SCHOOLS. Principal's Term Report. AA. Enrollment and attendance. BB. Distribution of enrollment by ages and classes. CC. Source of new pupils. DD. Ages of new pupils. EE. Distribution of leavings and withdrawals by ages and classes. FF. Ages of graduates. GG. Distribution of enrollment, number leaving, withdrawals, by classes and terms. HH. Distribution of enrollment, number leaving, withdrawals, by courses and classes. II. Distribution of withdrawals by classes, ages, causes. JJ. Graduates by year in school. KK. Distribution of teachers. LL. Enrollment in studies and failures in each. Teacher's Term Report. MM. Enrollment and attendance. NN. Distribution of enrollment by ages and classes. 00. Source of new pupils. PP. Ages of new pupils. QQ. Distribution of enrollment, number leaving, withdrawals, by classes and terms. R.R. Distribution of enrollment, number leaving, withdrawals, by courses and classes. SS. Distribution of withdrawals. TT. Distribution of leavings and withdrawals, by ages and classes. UU. Age of graduates. VV. Graduates by years in school. 20 REPORT ON UNIFORM RECORDS AND REPORTS. PUBLIC ELEMENTARY SCHOOLS. REPORT OF THE SCHOOL, FOR THE TERM ENDING 191- ENROLLMENT, PROMOTIONS, NONPROMOTIONS, BY GRADES. All per cents will be figured at office of superintendent. First Grade. I o o •a a o o CD > o o o3 o pa s o B. G. T. B. G. T. B. G. T. OJ O Enrollment at date this report. Per cent enrollment at date on .. Per cent on enrollment at Per cent on enrollment for Per cent on enrollment at .... Per cent on enrollment for Per cent nonpromotions on en- Per cent nonpromotions on en- I""i""r CITY SCHOOL EEPOETS. 21 w •a 03 S "3 © "I^OJ; •SWO ■siog 1 'TOOx | •spio | •s.£og 1 1 0 0) s 00 a a — a a > - OJ »> CO a 01 1Q C5 a s a* a > - a e - a i 3 c H a b a 3 M O B it a S « a. b; a £ o 1? 1 - 5 I e £ «4 22 REPORT ON UNIFORM RECORDS AND REPORTS. CO W CQ o A < in % < pq < O o e n H QQ £8 •si-no •slog ■SRO •slog 'SRO ■slog ■SWO •slog •SHIO •slog •si.no •slog •SPIO •slog •SIJJO ■slog •smo •slog •SRO •slog •SP!0 •slog •siJJO •slog •SP!0 •slog •SP!0 •slog ■SWO •slog Is la a :S i-a •« a o9 « o & rt r- o g « 8 S c,te c o o 2 2 § £ « •- = - 8 CITY SCHOOL EEPORTS. DISTRIBUTION OF ATTENDANCE. 23 Time. Attending entire term Attending at least — 80 days 70 days CO days 50 days 40 days 30 days 20 days 10 days Attending less than 10 days. Boys. Girls. Total (equal enrollment for term) . Total. Per cent of whole number. GRADUATES, BY YEARS IN SCHOOLS.1 Boys. Girls. Total. 1 Counting three terms as a school year. Data from promotion record card. 24 REPORT ON UNIFORM RECORDS AND REPORTS. NONPROMOTIONS, BY GRADES AND CAUSES. Irregular attend- ance. Physical defects. Personal illness. Incapac- ity (men- tal). Indiffer- ence. First Grade.' (Boys. . C . . OMs... (Total.. (Boys. . B JOirls... [Total. . |Boys. . A Mills... 1 Total . . Total < Girls. . . [Total.. Second Grade. [Boys. . C 1 Girls... [Total.. [Boys. . B \ G iris . . . [Total.. (Boys. . A { Girls... [Total.. Total \ Girls... [Total.. Third Grade. (Boys. . C \ Girls... [Total..: [ Boys [Total A \ Girls [Total. [Boys.. Total ^Girls... iTotal . (Boys. . [Total.. 1 Same form used for grades fourth to eighth. CITY SCHOOL REPORTS. FAILURES, BY STUDIES AND GRADES. 25 First Grade.1 f Bovs . C {Girls.. iTotal. | Bovs. B {Girls.. [Total. (Bovs. A {Girls.. ITotal. (Boys. Total {Girls.. ITotal. Second Grade. B (Bovs. {Girls.. I Total. (Boys. {Girls.. (Total. (Bovs. A {Girls.. iTotal. (Boys . Total {Girls.. Total. Third Grade. (Boys. {Girls.. [Total. (Boys . {Girls.. (Total. (Boys. {Girls.. (Total. (Boys. Total {Girls.. iTotal. (Boys. Grand total { Girls . . Total. Per cent failures on enrollment for term Heading. Spelling. Lan- guage. Gram- mar. Arith- metic. History. Geog- raphy. i Same form used for grades fourth to eighth. 26 EEPOET ON UNIFORM RECORDS AND REPORTS. 'imox •SWO •s^og Woj, •s.£og •IB^oj, •syiO •sXog "ieiox ; ■SHIO •s£og •Wox •sp?0 •slog 'inox •SPIO •slog •moj, •SWO •sjfog •mox •SHIO •Siiog "I^iox •SP!0 •sXog c3c3daja>aia>a>a>a>a>a>a> •sBoie ,2 u. O cu 0,0 CITY SCHOOL KEPORTS. AGES OF GRADUATES.1 27 11 12 13 14 15 16 17 18 Total. i Give age at last birthday. ENROLLMENT AND ATTENDANCE. Average monthly enrollment . Average daily attendance Boys. Girls. Total. PUBLIC ELEMENTARY SCHOOLS. TEACHER'S TERM REPORT. building. Grade Term ending 191 .Teacher. grade. Divisions. Total. C. B. A. o s B. G. T. B. G. T. B. G. T. "3 o EH TCnrollment for term Tn division first time Previously in division. Leaving Withdrawals Enrollment at date of this report Promotions: Two divisions Nonpromotions From in division first, time. 1 NONPROMOTIONS, BY GRADES AND CAUSES. Irregular attend- ance. Physical defects. Personal j ^f" mness- (mental). Indiffer- ence. Grade. Total. (Boys. J Girls.. [Total. {Boys. Girls.. Total. (Boys. J Girls.. [Total. [Boys. .\ Girls.. iTotal. Per cent total nonpromotions due each cause. 28 REPORT ON UNIFORM RECORDS AND REPORTS. FAILURES, BY STUDIES AND GRADES. Read- ing. Spell- ing. Lan- guage. Gram- mar. Arith- metic. His- tory. Geog- raphy. Grade. C < Girls . (Total B I Girls... iTotal [Boys A \ Girls . (Total Total . A Girls .. (Total . . DISTRIBUTION OF ENROLLMENT AT DATE OF THIS REPORT, BY AGES.1 Ages. 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Total. i This table to be filled in on May report only. CITY SCHOOL REPORTS. 29 to < 05 l "3 O Eh ■rooj, 'SI^TO •slog OS rH •swo ■slog 00 •mo •slog t- •SPIO •slog CO •SWO •slog >ra •SPIO •slog -* •si-i!0 •slog CO •SWO •slog rH •siJJO ■slog ^ •spiO •slog o •SffiO •slog OJ "SPK) •slog 00 •SWD •slog r~ ■siJJO ' •slog (O •SPIO •slog P (9 a 5 o -C o a >c E o CJ "5 c E E > 1 s c c E "5 E c a o Ph CI p 5 o a; o E 1 i C 1 c S o P ,e ft c o ,e e El o M c p O ■e E t> a* O 0 o BjQ o Eh oj h ,a Is o H 30 REPORT ON UNIFORM RECORDS AND REPORTS. DISTRIBUTION OF LEAVINGS, BY AGES. Ages. 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Total Girls , Total ■ BEGINNERS 1 C DIVISION, BY TRAINING. Boys. Girls. Total. Total number of beginners (a) Number having received kindergarten training (6) Number having received no kindergarten training. Promotions (a) Number having received kindergarten training (6) Number having received no kindergarten training. Nonpromotions (a) Number having received kindergarten training (6) Number having received no kindergarten training. BEGINNERS 1 C DIVISION, BY AGES. Ages. Boys. Girls. Total. 5$ up to 6 6 up to 6 J 6 J up to 6§ 6g up to 7 7 J up to 7§ 7§ up to 8 8 up to 8§ 8| up to 9 Total .■ CITY SCHOOL REPORTS. 31 HIGH SCHOOLS— ENROLLMENT IN STUDIES AND FAILURES IN EACH. First term.2 Studies (subjects running more than one year indi- cated D, C, B, A).» Enrollment. Repeaters. Dropping. Remaining. Failures. Per cent failures B. G. T. B. G. T. B. G. T. B. a. T. B. G. T. on num- ber re- maining. American history and Medieval and modern Art history (European) Economics, commercial law, and local indus- .... 1 i Other studies included, but not listed here, are English, mathematics, science, drawing, manual train- ing, industrial activities, commercial activities, physical training, and music. 2 The same forms are used for the second and third terms. GENERAL INFORMATION. A page devoted to this subject should be included in each city- report. The following subheads are recommended — 1. The legal basis: (a) Independent district or city government; if latter, relation of education department to other departments of the municipal government, especially as to raising of money, erection of buildings, and appointment of members of board of education. (6) Method of voting and paying bonds. 2. Financial basis : (a) Limits of taxation and bonded indebtedness for school pur- poses. (6) Assessed valuation of independent district or municipality. (c) What per cent of true valuation is the assessed valuation. (d) Present tax rates for schools. 0) Amount of bonded indebtedness for schools. (/) Amount of local school tax paid by owner of real estate whose true valuation is $5,000. 32 REPORT ON UNIFORM RECORDS AND REPORTS. (g) Per rent of total school moneys received from State, county, municipality, and school district. (h) Approximate per cent of school moneys paid by business corporations not owned principally by citizens, as railroads and large industrial, mining, and commercial enterprises. 3. (a) Population of city compared with population of four preceding censuses. (b) Number engaged in each principal class of occupation — agri- cultural, professional, domestic and personal, trade and transporta- tion, manufacturing and mechanical, and also number engaged in each of the chief occupations that are represented in the city under each of these classes. 4. School census: (a) Public school enrollment. (b) Private school enrollment. (c) Average daily attendance based on number belonging. (d) Average daily attendance based on enrollment. (e) Average daily attendance based on school census. 5. Scope of system— number of different kinds of schools, classes, and activities. 6. Organization of administration — relative authority and duties of superintendent, assistant superintendent, supervisors, principals, teachers. 7. Per cent of teachers appointed from outside the city. PUPIL RECORDS. The foundation of all statistics concerning pupils is established in the records made by teachers in the schoolroom. Unless these records are expressed in common terms having a definite meaning the data gathered from them are not comparable. School statistics as at present compiled and compared are unreliable and of little value, and they will continue to be so until agreement can be reached not only as to terms used and the definite meaning of these terms, but also, to some extent, as to the method of recording and arranging the original data upon which school statistics are based. The first work of the committee on uniform statistics consisted of a careful investigation of the subject of school records, and this resulted in the submission of an elementary school record system, through the cooperation of the United States Commissioner of Education, to school superintendents throughout the country. Although several forms were offered for the purpose of getting criticisms and suggestions and for the sake of illustrating the com- plete working out of a system of school records, chief emphasis was laid on the cumulative record card which was framed to serve as a permanent and progressive record of the pupil's kindergarten and PUPIL RECORDS. elementary school career. The form recommended is given below. The card is 6 inches wide and 4 inches high. Copies may be obtained from the Bureau of Education. Elementary School Record System— Promotion Record. This card is to pass from teacher to teacher or from school to school as the pupil is promoted or transferred. It is to be filled out and sent to the principal's office when any change is made re- quiring a change in the office records. It is then to be sent to the teacher who has the pupil. (a) School. (b) Date of ad- mis- sion. (c) Age Sept. 1. (d) Grade. (e) Room. (f) Days pres- ent. (g) Health. 00 Con- duct. (i) Schol- arship. Yrs. Mos. 1 . (over) (1) 1. Last name (2) First name and initial Elementary School Record System- Admission, D i s - CHARGE, AND PRO- MOTION Card. (3) Place of birth (4) Date of birth. (5) Vaccinated. To be kept for every pupil and sent with the pupil when he is transferred to any | school, either public or private, in the city or outside the city. ' Great care should be used to have the names complete and correct . Write all dates as (6) Name of parent or (7) Occupation of parent or guardian. guardian. (8) Residence. (Use one column at a time. Give new resi- dence when pupil is transferred.) (9) Date of discharge. (10) Age. i Yrs. Mos. When a pupil is permanently discharged to work, to remain at home, or because of death, permanent illness, or commitment to an institution, this card is to be returned to the principal's office and a full statement of the cause of the pupil's discharge is to be made in the blank space remaining above. 8-304 (over) 34 REPORT ON UNIFORM RECORDS AND REPORTS. After an examination of more than 500 replies to that part of the commissioner's circular relating to a cumulative record card, the com- mittee finds as follows : 1. That there is substantially unanimous assent to the following general proposition : A cumulative record card should be kept for every child throughout his entire kindergarten and elementary school career. 2. That suggestions made by correspondents have not shown a preponderance of opinion in favor of any specific increase or decrease in either the size or contents of the card. 3. That in view of those conclusions the card submitted has been adoptedjas best representing the consensus of opinion on the matter of a cumulative record card, and the committee recommends the general use of this card or one in substantial agreement with it as to the essential facts needed for statistical data and school administration. The committee desires to call attention to the following suggestive list of uses to which the card may be put: 1. Amount of attendance of individual pupil for one year. 2. Comparative rates of progress in schools having seven-year, eight-year, or nine- year elementary courses. 3. Classification of pupils by age and grade. (Note that a standard date for com- puting ages is established, viz, September 1.) 4. Classification of pupils for enrollment data: (a) Duplicate enrollment in the school. (6) From other public schools in town or city. (c) From other public schools in State. (d) Original enrollment from all other sources. 5. Number of times child has been detained in a grade. 6. Foreign birth as affecting progress. 7. Kindergarten training as affecting progress. 8. Attendance in other schools as affecting progress. 9. Absence as affecting progress. 10. Numerous inquiries having to do with individual school management. Diverse opinions as to the necessity of certain items on the "admis- sion, discharge, and promotion card," as, for example, item "Con- duct," are not necessarily barriers in the way of the uniform use of the form of card recommended; for in any school system such an item may be omitted by direction of the superintendent or left optional with principals. The value of a uniform card lies chiefly in three considerations: 1. Universal adaptability for use in whatever system of schools the pupil may enter. 2. Decreased cost because of printing in large quantities. 3. Establishment of common practices of record making and common terms for the expression of facts valuable for statistical investigation. It is believed that any general record card recommended for universal adoption should not include a detailed statement of facts needed for an adequate study of individual cases of physically abnor- mal and retarded children. For such a purpose a special form should be used providing for yearly records of defective eyesight, hearing, condition of teeth, and other physical characteristics, and for records PUPIL EECOEDS. 35 concerning nutrition, environment, specific cases of illness, special aptitudes, and such other facts as are likely to be desired. The exact form of such a card may well be left for future consideration. The general cumulative record card and this supplementary card will represent the minimum and maximum requirements of the indi- vidual cumulative record. The daily register or daily summary should show four groups of admitted pupils as follows: (a) Pupils previously enrolled during the year, including transfers, within the school or school district. (This item is thrown out in computing the number of different pupils enrolled during the year in a given school or district.) (6) Pupils previously enrolled during the year in some other school or school district in the town or city. (This item is thrown out in computing the number of different pupils enrolled during the year in a given town or city.) (c) Pupils previously enrolled during the year in other towns or cities in the State. (This item is thrown out in computing the number of different pupils enrolled during the year in a given State.) (d) Pupils not previously enrolled during the year in any town or city in the State. (These are original enrollments included in all reports.) It is not useful to attempt a classification of discharged pupils into four groups corresponding exactly to the four groups of admitted pupils. The following classification is suggested as a desirable one: (a) Pupils temporarily discharged, and transferred within the school or school district. (b) Pupils transferred to any other school, public or private. (Graduates separately. ) (c) Pupils permanently discharged to go to work. (Schooling discontinued before completion of elementary-school course.) (d) Pupils discharged for other reasons. (A relatively small number whose schooling is discontinued before completion of elementary-school course for accidental reasons.) More important, at the present time, than forms for recording attendance and enrollment data, is the securing of a common termi- nology for certain conditions of attendance and enrollment. The following definitions are submitted as representative of the best practice : 1. Age and Grade Classification. — For this purpose the age on the 1st day of September should be used. This is the age at which, approximately, the pupil enters upon the work of a new grade. There are good reasons for taking it in preference to January 1, {he day on which the work of the grade is partially completed, or July 1, the approximate date on which the ivork of the grade is finished. It is commonly used in school census enumerations, and is conveniently near the time at which a great majority of pupils enter school. If once recorded on the "admission, discharge, and promotion card" it can be made a matter of record for each succeeding year with practically no effort and with little likelihood of error. 2. Number Enrolled. — It is generally understood that this item means the number enrolled exclusive of duplication, in whatever school unit it is reported for. The way in which this number may be ascertained is indicated under "Enrollment data," above. 3. Number Belonging. — As soon as a pupil is known to have left the school without lntention to return he ceases at once to belong and he is not thereafter included in the number belonging. If absent under any other circumstances heis carried on therollsas "belonging," and marked absent for three consecutive days (or until he returns [if his consecutive absence 36 REPORT ON UNIFORM RECORDS AND REPORTS. is less than three days in duration). He is "temporarily discharged" at the end of three consecutive days of absence, and then ceases to "belong" until he returns to school and is " readmitted. " A period of three days is suggested as the limit of time during which pupils may be counted as "belonging," for the reason that it is believed to represent the common practice in a majority of the States. N. B. — "Average number belonging" means the same as "average membership." The average number belonging is found by the same process as the average attendance. 4. Average Attendance. — The average daily attendance during the school year (which is the average number of pupils actually present each day the schools were in session) may be computed as follows: (a) For a single school: Add together the number of days each pupil was present during the year or the number of pupils present each day during the year, and divide the sum (which is the "aggregate attendance in days") by the number of such school days. (b) For a group of schools having the same number of days in the year (as the schools of most cities have): Divide the combined aggregate attendance in days of all the schools by the number of days in the school year. (c) For a system of schools having different lengths of school year (as, for instance, those of a county): Add together the average attendance of the component schools and groups of the system as ascertained by the foregoing rules. For larger systems, as those of a State, the summing-up process is continued in the same way. Note. — In systems of schools where monthly reports of attendance are called for the gen- eral principles of a, b, and c, above, apply to the finding of monthly averages. The sum of the monthly averages of attendance in the schools of most cities, divided by the number of months, is approximately the same as the average attendance for the year found by the methods given above. 5. Average Number op Days in the School Year. — In a school system having different lengths of school year in its various units (as in c, above), the average number of days in the school year is found by dividing the combined "aggregate attendance in days" of all schools of the system- by the "average attendance" as ascertained by the method given in c. 6. Distributed Attendance. — Distributed attendance is the attendance of individual pupils distributed by groups according to the number of days they have attended school during the year. A record of the number of days attended by each pupil during the year is provided for on the "admission, discharge, and promotion card," and it is believed that such a record, if generally kept, will prove to be of great interest and value in measuring school efficiency . FISCAL STATISTICS. In order to determine the cost of any particular part of our system of education, it is necessary not only to have adequate statistics concerning pupils and teachers, but also a report of 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 which are found in a given city. The form of report recommended by the committee provides for such differentiation as will enable anyone to make adequate comparisons among the several cities of the United States, and at the same time calls for a system of accounts which will make it possible to discover the cost of particular types of schools within the system itself. FISCAL. STATISTICS. 37 £ The form which follows was agreed upon by a committee of repre- sentatives from the United States Bureau of Education, the Census Office, the Association of School Accounting Officers, and the Com- mittee on Uniform Records and Reports of the Department of Superin- tendence. This schedule for reporting fiscal statistics is the one now sent out by the United States Bureau of Education. It is as follows: A. PAYMENTS. I. EXPENSES (COST OF CONDUCTING SCHOOL SYSTEM). Total. Salaries. Other objects. Expenses of General Control (Overhead Charges). 2. School elections and school cens 5. Operation and maintenance of office b 6. Offices in charge of buildings and supi 7. Office of superintendent of scho S. Enforcement of compulsory edu 9. Other expenses of general contr cation and truancy law 10. ' Total Total. Schools and special activities. Day schools. Evening schools. Nor- mal schools. Schools for the indus- tries. Special schools. Ele- men- tary, includ- ing kinder- garten. Second- ary (high). Ele- men- tary. Second ary. Spe- cial activ- ities. Expenses of Instruction. 11 . Salaries of supervisors of grades 13. Salaries of principals and their 16. Textbooks 17. Stationery and supplies used in Expenses of Operation of School Plant. 20. Wages of janitors and other em- 21. Fuel 22. Water 25. Other expenses of operation of 26. Total 38 REPORT ON UNIFORM RECORDS AND REPORTS. A. PAYMENTS— Continued. I. EXPENSES (COST OF CONDUCTING SCHOOL SYSTEM)-Contlnued. Total. Schools and special activities. Day schools. Evening schools. Nor- mal schools. Schools for the indus- tries. Special schools. Ele- men- tary, includ- ing kinder- garten. Second- ary (high). Ele- men- tary. Second- ary. Spe- cial activ- ities Expenses of Maintenance of School Plant. 27. Repair of buildings and upkeep 23. Repair and replacement of 30. Other expenses of maintenance 31. Total Expenses of Auxiliary Agencies. libraries. 32. Salaries - 33. Books promotion of health. transportation of pupils. 37. Salaries 39. Total . Miscellaneous Expenses. 41. Payments to schools of other 44. Rent 40. Total I II. OUTLAYS (CAPITAL ACQUISITION AND CONSTRUCTION). • 48, New buildings 50. Equipment of new buildings 51. Equipment of old buildings, 52. Total j ! 1 1 FISCAL STATISTICS. 39 A. PAYMENTS— Continued. III. OTHER PAYMENTS. 53. Redemption of bonds $. 54. Redemption of short-term loans 55. Payment of warrants and orders of preceding year 56. Payments to sinking funds 57. Payments of interest 58. Miscellaneous payments, including payments to trust funds, textbooks to be sold to pupils, etc 59. Total 60. Balances at close of year at .* $ . 61. Total payments and balances B. RECEIPTS. REVENUE RECEIPTS. 62. Subventions and grants from State 63. Subventions and grants from county 64. Subventions and grants from other civil divisions 65. Appropriations from city treasury 66. General property taxes 67. Business taxes (licenses, excise taxes, taxes on corporations, taxes on occupa- tions, etc.) 68. Poll taxes 69. Fines and penalties 70. Rents and interest 71. Tuition and other fees from patrons 72. Transfers from other districts in payment of tuition 73. All other revenue 74. Total revenue receipts NONREVENUE RECEIPTS. 75. Loans and bond sales 76. Warrants issued and unpaid 77. Sales of real property and proceeds of insurance adjustments. 78. Sales of equipment and supplies 79. Refund of payments 80. Other nonrevenue receipts 81. Total nonrevenue receipts 82. Total receipts 83. Balances at beginning of year 84. Total receipts and balances C. VALUE OF SCHOOL PROPERTIES. Class of buildings. Total value of sites, buildings, and equipment. Value of sites and buildings. Value of equipment. Interest on value of school plant. 40 REPORT ON UNIFORM RECORDS AND REPORTS. DEFINITIONS OF TERMS USED IN THE SCHEDULE FOR REPORTING THE FISCAL STATISTICS OF CITIES. HEADINGS. Total. — Under this heading include the sum of all figures in the columns to the right, these columns to contain no duplicates. Schools for the industries. — Include only those schools winch offer training in specific vocations. Do not include those schools in which instruction in hand training is offered with a general educational aim, as, for example, the prevailing type of manual training high school. Special schools. — Include schools for blind, deaf, feeble-minded, delinquents, dependents, etc. Special activities. — Include lectures, playgrounds, social centers, etc. ITEMS. School year. — Report data for the school year instead of the fiscal year when they conflict, if this is possible without much additional labor. Net payments and receipts only to be reported. — The receipts and payments to be reported must in all cases be net, i. e., the receipts must always show the total amounts received from all sources less any amounts received in error and later corrected by refund pay- ments; and the payments must always show the total amounts paid for the different objects less any amounts paid in error and later corrected by refund receipts. EXPENSES. Item 6. Offices in charge oj buildings and supplies. — Divide this item into two parts when possible, placing upon the first dotted line expenses of "offices in charge of buildings," including those having charge of the construction and maintenance of physical properties, such as superintendent of buildings, school architects, inspector of buildings, superintendent of repairs, and schoolhouse commission. Payments to special employees engaged exclusively on new work should be charged to outlays. Opposite ' ' offices in charge of supplies ' ' upon the second line, report expenses of the offices of superintendent of supplies, business manager, or other officers whose duties are con- cerned with the purchase and distribution of supplies. Item 7. Office oj superintendent oj schools. — -Include all payments for salaries and expenses of the superintendent of schools and of those subordinate administrative officers whose duties are largely administrative and who are not primarily supervisors of instruc- FISCAL, STATISTICS. 41 tion, such as assistant superintendent and board of examiners. See Item 11. Item 8. Enforcement of compulsory-education and truancy laws. — Include salaries and office expenses of truant officers and police officers detailed as truant officers if paid out of school fund. (Pay- ments for expenses of truant and parental schools should not be entered here, but in column headed "Special schools.") Item 11. Salaries of supervisors oj grades and subjects. — Include salaries of assistant superintendents whose duties are mainly con- nected with the supervision of instruction and of supervisors of special subjects and of grades, including only those who devote half or more than half of their time to supervision. Include also the salaries of clerks of such officers. In case an employee renders service in more than one kind of school in the same capacity, as that of a supervisor, prorate his salary, clerk hire, and other expenses between the different kinds of schools ac- cording to the amount of time devoted by him to each, charging the expense to the same account under each kind of school. In case an employee performs one function in one kind of school and another function in another kind of school, as that of supervisor in the elementary schools and that of teacher in the secondary schools, charge his salary, clerk hire, and other expenses to the accounts corresponding to the function to which he gives the major portion of his time (if his time is evenly divided, to the higher function, as supervisor) and to the kind of school in which he exercises such function. Item 13. Salaries of principals. — This item includes supervising principals, principals of groups and districts, and principals of build- ings or similar units, including only those persons devoting half or more than half of their time to administration and supervision of instruction. Item 15. Teachers. — Include all regular, special, and model teachers who devote more than half of their time to instruction. Item 16. Textbooks. — Include only the payments for free textbooks furnished the pupils. The payments for textbooks purchased to sell to pupils should be reported under Item 58. Item 17. Supplies. — Supplies are those things which when once used are actually or constructively consumed, including such items as writ- ing paper, drawing paper, blank books, pencils, pens, adhesives, fas- teners, carbon paper, rubber stamps, supplies for typewriter, and other mechanical office or school devices; magazines, newspapers, and other printed matter for current use; textbooks (for students, not purchased for library), test tubes, litmus paper, filter paper; polishing and abrading supplies; brooms and scrub brushes; drugs, chemicals, cleansers; laboratory supplies; wearing apparel; food supplies; flags; 42 REPORT ON UNIFORM RECORDS AND REPORTS. recreational supplies, etc. Include also freight and cartage of such items. Supplies used in instruction should be included under Item 17; those used in operation of plant, under Item 24. See also defi- nition of equipment, Item 50. Item 18. Other expenses of instruction. — These items include other expenses incident to instruction, as rent of halls for graduation exer- cises, diplomas, etc. Item 21 . Fuel.— Include also freight, cartage, and weighing charges. Item 24- Janitor's supplies. — See Item 17. Item 27 . Repair of buildings and uplceep of grounds. — Include pay- ments for labor and materials incident to the repair of buildings, including painting, glazing, and of plumbing, lighting, heating, and ventilation equipment, and all payments for labor and materials inci- dent to keeping the grounds in normal condition. Item 28. Repairs and replacement of equipment. — For definition of equipment see Items 50 and 51. Items 32, 33, and 34- Library expenses. — Payments for these ex- penses should be distributed according to the kind of school. Pay- ments by school authorities for the maintenance of libraries used principally by the general public and not exclusively by the schools should be reported under "special activities." Items 35 and 36. Promotion of health. — Report all payments for general promotion of health and distribute them among the various kinds of schools and educational activities as far as possible. Among the expenses that should be distributed to the different kinds of schools and special activities are "supervisors of physical training," "care and upkeep of playgrounds," etc. Payments for offices of directors and other overhead charges should be reported on the margin or on separate sheet under proper heads, as "clinic," etc. Items If) and J$. Payments to private schools and institutions. — Report all payments by the school system to private schools and institutions for the care and instruction of children in schools and institutions other than those belonging to the school system. These payments should be distributed as called for by the wording of the two lines, according to the kind of school or institution in which the children are kept; if in a day school or night school they should be given in the columns for such schools; while if in an institution fur- nishing board and clothing they should be placed in the column for special schools. Item 44- Rent. — Charges for rent of offices used by the general administration should be reported under Item 8. Items 4^-51. Outlays. — Under "Outlays" report all payments for lands, new buildings, new equipment, additions to buildings, or extensive alterations that materially change and improve the build- ings, classifying these payments as called for by these items. Include FISCAL STATISTICS. 43 with payments for land all costs of acquiring title, original grading, and improvements to the grounds, artesian wells, etc. Include with payments for new buildings, architects' fees, advertising for contracts, payments on contracts for construction, installation of plumbing, lighting, heating, and ventilation equipment, etc. All reports of payments for new equipment for general administra- tion offices and all reports of payments for the acquisition, construc- tion, or equipment of new buildings for the general administration should be reported in a column marked "Administration" on the margin or on an extra sheet. Items 50-51. Equipment. — All things other than buildings, fences, and similar structures which are adapted to continuous use for increasing the efficiency or economy of human effort, - including motors, power-operated machinery and accessories, hand tools, clocks, pianos, window shades, laboratory apparatus, furniture and furnishings, desks, globes, maps, charts, and typewriters, blackboards, except when included in contract for new building, wagons, harness, and other things used in transportation, fire-fighting apparatus, including hose, extinguishers, etc. (For convenience lighting, plumb- ing, heating, and ventilating equipment are considered as part of the building.) Item 58. Miscellaneous payments. — Include also any excess of the amount paid for supplies purchased for a storeroom over the amount issued on requisition, and expenses for school lunch rooms carried on by school funds. RECEIPTS. Items 62-64- Subventions and grants. — Include all subventions and grants whether obtained from income from State funds, from leases of school lands, from appropriations, or from general property, business or poll taxes, or from fines and penalties. Item 65. Appropriations from city treasury. — School systems that are administered as departments of the city government will report after Item 65 the aggregate appropriations from the city treasury for the use of school systems less any amounts that are derived from specific sources and are used exclusively for specific school purposes. These generally include amounts that for independent school districts would be reported after Inquiries 62, 63, 64, 71, 72, and in some cases 66. All amounts deducted as above directed from the aggregate appropriations should be reported on these lines as in the case of independent school districts. Item 78. Sales of equipment and supplies. — Include receipts from sale of textbooks and supplies to pupils; also any excess of the amount of supplies issued on requisition from a storeroom over the amount paid for supplies; also receipts from lunch rooms carried on by school funds, from admission to public entertainments, etc. 44 REPORT ON UNIFORM RECORDS AND REPORTS. DEFINITIONS OF FISCAL ITEMS IN THE SCHEDULE TOE STATE SYSTEMS AND IN THE ABEIDGED PISOAL SCHEDULE POK CITIES. The definitions of the items in the standard fiscal schedule for cities apply to the same items in the standard schedule for State systems and in the abridged city schedule, but many of the items in the last two are combinations of one or more items in the first schedule. A table is given below showing how this combination has been made. In order to ascertain the kinds of expenses that should be charged to any item in either of the last two schedules the definitions of all the items in the standard schedule which were combined in order to make the item should be consulted. Thus, to determine the ex- penses to be charged to Item 10 in the abridged schedule for cities, the definition for Items 22, 23, 24, and 25 in the standard schedule must be followed, as is indicated in the following table. Similarly, the expenses to be charged to 28b in the State schedule are given in definitions of Items 21 to 25, inclusive. Table showing manner of "telescoping " items of standard fiscal schedule into items of other schedules. State schedule. Abridged city schedule. Standard city schedule. 1 2 26a 1 • 3 4 5 6 26b] 26c J 2 {I 27a 1! \12 /13 [14 27b 5 15 (6 16 27c h (17 lis 28a 8 r >0 FISCAL STATISTICS. 45 Table shoiving manner of "telescoping" items of standard fiscal schedule into items of other schedules — Continued. State schedule. Abridged city schedule. Standard city schedule. 28b 29 30a 30b 30c 31 32 33 34 35 9 10 11 12 13 14 15 17 18 21 20 22 25 26 27 28 21 [22 23 24 25 27 28 29 .30 [32 33 |34 35 36 37 38 40 41 42 43 44 45 47 48 49 50 51 '53 54 55 56 57 58 62 63 64 65 46 REPORT ON UNIFORM RECORDS AND REPORTS. Table showing manner of "telescoping" items of standard fiscal schedule into item* of other schedules — Continued. State schedule. Abridged city schedule. Standard city schedule. 29 66 30 67 31 68 32 69 33 70 34 71 35 72 36 73 38 [75 \76 39 [77 [78 40 J79 [80 Progress in the field of school records and reports will be made pos- sible by the cooperation of superintendents throughout the United States with the Bureau of Education and with the committee of this department, should such a committee be permanently appointed. The discussion of this committee and the forms which are submitted herewith have the advantage of having been formulated after a care- ful study of records and reports which are at present in use in our various school systems. That they may be improved upon is fully realized by those who have contributed to the discussion and inves- tigation which has led to the formulation of this report. Payson Smith, Chairman. George Drayton Strayer, Secretary. William H. Elson. E. C. Warriner. Charles M. Lamprey. o i 0 021 334 624 6 #