ive. This class has eleven pupils and the teacher's salary is $1,820 

 a year. Such cost figures kept up from year to year would help to 

 show where costs were increasing and why. 



Accounting 



A new accounting system has recently been installed for the eight 

 institutions under the board of administration. This system centralizes 

 accounting in the general office. Its influence will be seen after it has 

 had time to work thru a year or more. 



Purchasing 



Purchasing has also been centralized to some extent. The school 

 still orders directly such supplies as are not common to all institutions. 

 An effective checking system is in use in the school office. An experi- 

 enced purchasing agent in charge of all purchasing would be able to ef- 

 fect savings in all county institutions. 



Budget Methods and Procedure 



Budget methods used are indefensible. The faculty submit to the 

 superintendent their estimated needs. The superintendent revises as he 

 sees fit, and submits them to the board of administration. After they 

 approve, with such changes as they desire to make, the estimates are 

 sent to the board of supervisors. The superintendent appears before 

 this board to explain the budget. After it is passed by this board it be- 

 comes the financial authorization for the year. 



The budget shows only requests. 



No comparisons are given 



No cost figures are given 



No other supporting information of any kind is included 



No investigation is made by any higher authority 



No past expenditures are shown 



Enrollment and attendance figures are not included 



Work accomplished is not shown, nor are future plans with esti- 

 mated costs 



The budget is merely a collection of estimated needs. The first 

 page contains the summary 



