Selected issues regarding the use of school funds

119 Pages·05.724 MB·English

by  Hart, Franklin Joseph

SELECTED ISSUES REGARDING THE USE OP
SCHOOL FUNDS
A Thesis
Presented to
the Faculty of the School of Education
University of Southern California
In Partial Fulfillment
of the Requirements for the Degree
Master of Science in Education
by
Franklin J# Hart
June 1942
UMI Number: EP54220
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This thesis, written under the direction of the ^3 *$ CL
Chairman of the candidate’s Guidance Committee
and approved by all members of the Committee,
has been presented to and accepted by the Faculty
of the School of Education of The University of
Southern California in partial fulfillment of the
requirements for the degree of Master of Science
in Education.
.........
Dean
Guidance Committee
Irving R. Melbo
Chairman
E. E. Wagner
Nila B. Smith
TABLE OP CONTENTS
CHAPTER PAGE
I. THE PROBLEM AND DEFINITIONS OP TERMS USED . . . 1
The problem • • • • • • • • • • • . • • • • • 1
Statement of the problem. . . . . . . . . . 1
Importance of the study . . • • • • • . • • 1
Scope of the investigation. • • • • • . . . 2
Definition of terms used. . . . . . . . . . . 3
Attorney General. • • • • . . . • • • • • • 3
District Attorney • • . • • • • • • • • • . 3
Administrator . . . . . ........ . . . . . 4
Issues. 4
Opinion ........ . . . • • • • . • • • • • 4
J u d g m e n t 4
Decision. ....................... 5
Use of school funds 5
Organization of the remainder of the thesis . 5
II* PREVIOUS STUDIES AND METHOD OF PROCEDURE. . . . 6
Previous studies. . • • • . • • • • • • • • • 6
. General studies • . . . . . . . 6
Specific studies. . ........ . . . . . . . 7
Method of procedure................. 11
Filing system in the Attorney General*s
office. •• ........ • • • • • • • • • • * 12
Card index file ............... • • • • 12
iv
CHAPTER PAGE
Index card* • • • . • • • . . • • • • • • • 14
Bound opinions* • • « • • • • • • • • • * • 14
III. COUNTY SCHOOL FUNDS FOR ELEMENTARY SCHOOLS. . . 16
Unapportioned county school fund. • • « • » • 16
Traveling expenses of school trustees . . • 16
Unapportioned county elementary school fund . 17
Disposition of fines resulting from
Agriculture Code* • • • • . • • « « • • • 18
Purchase of a school bus. . * . . . . . . . 19
Purchase of a motion picture projector. . . 19
Purchase of supplementary textbooks . . . . 20
Construction of emergency schools . . . . . 21
County elementary school supervision fund . . 22
County superintendent not a supervisor. . . 22
Employment and compensation of supervisors
of instruction. • • . • • • . « • • • • • 23
Necessary expenditures. • • • • . . . • • . 23
Prohibited expenditures • • • • • • . • • . 24
Summary • • • • • • • • . . • • • • • . . • * 25
IV. COUNTY HIGH SCHOOL FUNDS AND TRANSFER OF FUNDS. 27
County high school funds. • • • • • • • • • • 27
County high school tuition fund • • • • • • 27
Transfer of junior college tuition funds. . 30
Unapportioned county high school fund . . . 31
CHAPTER PAGE
The transfer of funds . . . . . . . . . . . . 33
Authority to transfer • 34
Definition of maintenance • • • • • . • • • 35
Accrual of taxes to a political subdivision 36
Transfer from unapportioned school funds. . 37
Repayment of fund • • • • • • . • • » • • • 38
Transfer to interest and sinking fund . . . 38
Summary « • • • • . • • • • • • • • • • • • . 39
V. GENERAL USES OP DISTRICT FUNDS. . . . . . . . . 40
State apportionment . . . . . . . . . . . . . 40
Credit for apportionment of state funds
when pupil unlawfully attends a school
district. • • • • • . • • • • • • • • • • 40
Payment of junior high school tuition . . . 41
Bonds . . . . . . . . . . . . . . . . . . . . 42
Expenses of bond issues • • • • • • . • • • 42
Bond issue for 11 teacher agen . . . . . . . . 43
Use of money received from bond issue . . . 44
Surplus money in building fund; . . . . . . 44
Special building fund 45
Accumulated funds . . . • • • • • « • • • • 45
General fund. • • . • • • • • • . . ........ 46
Transfer of building and maintenance funds. 46
Cafeteria fund. 47
vi
CHAPTER PAGE
Depositing of funds « • • • • • .......... 47
Accumulated profits . . . . . . .......... 48
District budget . . • • • . « • . • • • . . . 49
General reserve 49
Budgetary limitations on expenditures . . . 51
Expenditures in excess of budget* ........ 52
Sponsorship of Works Progress Administration. 53
Claims against districts.................... 54
Contracts • * • • . • • • . « • • • • • • • • 55
Lease-purchase agreement.................... 56
Authority of governing boards to purchase
or lease equipment. . . . . . . . . . . . 56
“Lease-purchase11 agreement contract . . . . 57
Registration of school bus under “lease-
purchase” agreement . . . . . . . . . . . 59
Summary................................... 60
VI. SPECIAL USES OF DISTRICT FUNDS............. . 62
Transportation to athletic contests and the
like............................. 62
Purchase of uniforms for band and athletic
teams 63
Purchase of uniforms for California high
school cadets......... 65
Employment of special lecturers • • • • • • • 67
vii
CHAPTER PAGE
Furnishing of eyeglasses# . . 67
Fire fighting service . . . . . . . ........ 68
Installation of electric power line . . . . . 68
Installation of electric lights on athletic
field ................................. 70
Expending funds for patent. • • • • • • • • . 71
Construction and selling of a house "built toy
vocational carpentry classes# • # • • • • • 72
Summary • • • • • • • , # # • • • • # # # • • 73
¥11. COLLECT I OH OF FEES. .................. 74
Shop fees • • • • • • • • • • • • • « • • • • 75
Student body dues ........• • • • 75
Admission fees. • • • • • • • • • • • • • • • 76
Health service* ......... 76
The selling of books and apparatus. . . . . . 76
Sxunmer school fees. • • • • • • • • • • • • • 77
Incidental fees............. 77
Disposition of erroneous collections. . . . . 78
Summary ............. • • • • • • • • » 79
VIII. SALARIES..................................... 80
County superintendent acting as secretary of
county boardo f education • • « . • • » . . 80
Traveling expenses of county superintendent
of schools. 81
viii
CHAPTER PAGE
Funds from Alcoholic Beverage Control Act . . 82
Deputy county superintendent acting as clerk
for county supervisors of instruction . . • 82
County assessor • • • « • • • • • • 83
County purchasing agent • • . • • • • • • • • 84
Traveling expenses of school district
employees attending conventions . . . . . . 85
Compensation of school hoard members. . . . . 86
Payment of teachers* salaries • • • • • • • • 87
Minimum salary. 88
Summary • 90
IX. SUMMARY AND RECOMMENDATIONS......... 92
Summary • • • • • • • • • • • • • • . . • • • 93
County school funds • « • • • • • • • • • • 93
District funds................... 94
Fees. • • • • • • • • • • • » • . • * . . • 96
Salaries. . . . . . . ........ . . . . . . 96
Recommendations • . • • • • • • • • • • • • . . 97
BIBLIOGRAPHY....................................... 100
LIST OP FIGURES
FIGURE
1# Example of Card in Index File of Attorney
General • • • • « « • • • * • • • • • *