Читать книгу Introduction to the scientific study of education - Charles Hubbard Judd - Страница 55

Table of Contents

One reason why it is important that questions like those in the foregoing paragraphs be explicitly formulated is that many citizens think of school finance as wholly distinct from school organization. Very often members of the board of education will disclaim any knowledge of the course of study or of the qualifications of teachers and say that it is their sole duty to supervise expenditures. Consideration of the real problems of school finance soon brings to the surface the fact that financial expenditures are merely means to the end of supplying adequate opportunity for all the children who are required by legislation to attend schools. School finance is one aspect of school organization.

In recent years there has been a movement in the direction of better accounting systems which are designed to reveal the needs of the schools and the ways in which these needs are being met. The financial records of progressive school systems, instead of throwing together expenditures in general accounts, are keeping items of supervision distinct from items of teaching. Costs of supplies of various kinds are kept apart. Thus, janitors’ supplies are kept separate from crayon and other educational supplies. The cost of coal is used as a means of checking the efficiency of janitors.

The Bureau of Education of the United States has prepared bookkeeping forms, and a number of school systems are keeping uniform records of expenditures. This will greatly facilitate comparisons and scientific studies in the future and will help to make school finance more than a mere haphazard distribution of public money.

EXERCISES AND READINGS

What would it cost to supply all the members of a college class with free textbooks? Would it be equally just to supply a college class with notebooks? with writing paper?

Why is a laboratory fee charged in certain courses? Is a laboratory fee just in a class in physics? in chemistry? in drawing?

In case a boy is going to become a plumber, is the public under any obligation to train him so that he will become an expert? How about a doctor? What steps does the public take to insure efficiency in teachers? in railroad engineers? in mail clerks?

What are the state laws with regard to the amount of tax that may be levied for schools? Are upper limits really necessary?

A certain town is about to build a new schoolhouse. The building will cost in the aggregate about $30,000. If the building is provided with a sightly lawn in front and with an ornamental pattern in the brick, it will cost $400 more than if it is perfectly plain and the yard is made of gravel. If the corridor is made sixteen feet wide rather than twelve, the cost will be $400 greater. Shall the two expenditures be made or not?

Clark, E. Financing the Public Schools. The Survey Committee of the Cleveland Foundation. (Copies may be secured from the Russell Sage Foundation.) This is a volume of the Cleveland survey.

Cubberley, E. P. Public School Administration. Houghton Mifflin Company. This deals with the problems of public-school organization, including the general principles of finance.

Rugg, H. O. Report on the finances of the school system of Grand Rapids in the “School Survey, Grand Rapids, Michigan.” Board of Education, Grand Rapids.

Rugg, H. O. Report on the finances of the school system of St. Louis in the “School Survey, St. Louis, Missouri.” Board of Education, St. Louis.