10 



The school farm 



The farm runs at a profit if investment is left out of consideration. 

 But how much of a profit, and just where it is, can not be determined 

 from the school records without a large amount of work. It has a very 

 desirable location as a farm for the intensive cultivation which prevails 

 in the county. Of all its facilities expert advice and assistance, the 

 opportunity to teach the pupils by having them do actual work, the 

 school is not making the best possible use. It returns $10,000 gross 

 receipts annually to the county of which from $3,000 to $4,000 comes 

 from the dormitory. This leaves but $6,000 to $7,000 return from 

 the farm, dairy and poultry. The net profit, not counting interest on 

 investment is less than $1,500. The problem to be worked out, which 

 there seems to have been little effort to work out, is how to so utilize 

 the facilities as to get a maximum of teaching from actual farm work, 

 and turn in at the same time a substantial profit. 



Finances 



The cost of the school is excessiye. With an enrollment of 1 9 1 and 

 an average daily attendance of 118, for the year 1914-15, the ex- 

 penditures were $52,590.02. On the most equitable basis of figuring 

 cost this is $334.52 per pupil, or $494.71 if the investment is consid- 

 ered. Net cost (allowing for farm receipts) to the county and state is 

 $281.35 without investment, or $441.54 with. On the basis of total 

 cost (including investment) there is no tendency toward reduction. 

 In 191 2-1 3 it was $439.91; in 191 3-14, $463.96; and in 1914-15, 

 $441 .54, or more than the first year. 



The dormitory is not run on a business basis. It does not have a 

 deficit, but this is because investment is not considered, so it makes little 

 difference whether it is kept full or not. With accommodations for 

 40, 37 was the highest number in residence at any one time this year, 

 and the present number is 20. 



Cost by classes varies from $2.67 to $26.32 per hundred student 

 hours. This is the salary cost alone. No records of this kind are kept 

 or worked out by the school. 



Budget methods are very rudimentary. The budget as submitted 

 contains nothing beyond requests. These are approved, with a few 

 changes, without supporting evidence of any kind. Among information 

 needed and not given is 



Past expenditures detail and summary 



Increases or decreases detail and summary 



Reasons for changes 



Per capita costs 



Class costs 



Farms costs expenses and sales 



Work program for year 



