TS 



Even with these cuts there was an increase over 1915 expenditures 

 of over $5,000.00 and this in the face of a decreasing attendance. 

 The expenditures for the year 1915, as shown in the report of Decem- 

 ber 31 , 1 91 5, are given in the early part of this chapter. 



Can the county board of administration, and the county board of 

 supervisors know how much money the school needs without a com- 

 parison of expenditures and requests, without detailed cost figures of 

 the kind shown in this report, and without further detailed supporting 

 data? 



The budget should show for every item of request the expenditures 

 for the previous year or two years, increase or decrease requested with 

 reason for change, and a program of work expected to be accomp- 

 lished in the year for which the budget is made with estimates of costs 

 for this work. 



Information needed by budget body 



Requests detail and summary 



Past expenditures detail and summary 



Increases and decreases detail and summary 



Reasons for changes 



Pei capita costs 



Class costs 



Farm costs expenses and sales 



Departmental costs of all kinds 



Work program for year 



Summary of Finance 



The history of the school shows that ever since its beginning it has 

 been working on an inflated basis of cost. It has the habit of extrav- 

 agance so firmly fixed that it feels that any extensive cut in its support 

 would be impossible. Per capita cost is excessive. $335.00 per pu- 

 pil per year, which counts no charge for investment, is indefensible. 

 That such cost should have continued year after year is due to infla- 

 tion in the beginning which has not been overcome, small and decreas- 

 ing number of pupils, too extensive equipment, inadequate budget 

 methods, and the attempt, perhaps unconscious, to teach boys and 

 girls of high school age and preparation in a plant suitable for a small 

 college. Even the best of results would not justify the cost, and the 

 short-comings noted in this report do not show that the work is of the 

 best. Cost ought to be very materially reduced and the work in many 

 directions materially bettered before the taxpayers of Milwaukee 

 County can feel that they are securing returns commensurate with their 

 initial and annual investment. 



