Study of the financial administration of allied activities in selected high schools
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This thesis, having been approved by the special Faculty Com mittee, is accepted by the Graduate School o f the University o f W yom ing, in p a rtial fu lfillm e n t o f the requirements fo r the degree o f
f a s t e r o f Arts______
Dean of the Graduate School.
Date
August 3, 19i?0
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STUDY OP THE FINANCIAL ADMINISTRATION OP ALLIED ACTIVITIES IN SELECTED HIGH SCHOOLS
Walter Rinehart
A Thesis Submitted to the College of Education and the Graduate School at the University of Wyoming in Partial Fulfillment of Requirements for the Degree of Master of Arts
Lt'tr-ARY
UNIVERSITY Of'WYOMING LARAMIE
University of Wyoming Laramie, Wyoming Augus t , 1950
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UMI Number: EP20132
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ACKNOWLEDGMENT The writer wishes to take this opportunity to express sincere appreciation to Dr. Louis r t . Kilzer, his adviser, for helpful suggestions and guidance throughout the prepa ration of this study.
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TABLE OF CONTENTS Chapter I.
Page
INTRODUCTION .......................................
1
The p r o b l e m .....................................
1
Statement of the p r o b l e m ....................
1
Importance of the s t u d y ....................
2
Definitions of terms used . . . . .
...........
2
Financial administration ....................
2
Activity treasurer ..........................
2
School cashier ...............................
2
Allied activities
3
..........................
P r o c e d u r e ............... Constructing the questionnaire .............
4
Specific aspects investigated
.............
4
......................
4
Treatment of findings II.
3
REVIEW OF PERTINENT LITERATURE ON ALLIEDACTIVITIES FINANCES ............................
5
Financial administration of activities
5
. . . .
Sources of i n c o m e ...............................
11
Plans for handling allied-activities funds
17
Receiving activity funds
. .
......... ..
.
17
Pay o r d e r s ...................................
18
B o o k k e e p i n g .................................
19
Financial statements ........................
19
A u d i t s .......................................
19
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Chapter
Page
Summary of c h a p t e r ............................ III.
IV.
20
THE DATA O B T A I N E D .................................
22
Administrative practices followed . . . . . . .
28
Persons handling the funds
30
....................
R e c e i p t s .......................................
33
D i s b u r s e m e n t s ...................................
50
Records k e p t ...................................
52
Forms u s e d .....................................
54
S u m m a r y .........................................
56
CONCLUSIONS AND RECOMMENDATIONS Conclusions
.
..................
63
.................................
63
Recommended uniform procedures
...............
64
Recommended forms ...............................
71
.................
71
Activity tickets . . . . . . . . . . . . . .
73
Columnar cash-journal
73
Activity-budget-plan card
......................
EnroIlment-fee c a r d .............
75
Deposit s l i p .................................
75
Financial statement
........................
79
L e d g e r .......................................
79
Monthly s t a t e m e n t ..........................
79
Petty-cash voucher ........................
.
79
R e c e i p t s .....................................
79
Refund c a r d ...................
81
Report on ticket sales ......................
81
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V
Chapter
Page
Requisitions .................................
81
Treasurer’s receipts ........................
81
Voucher check
...............................
91
...............................
93
SELECTED REFERENCES
. .
A P P E N D I X ..................................................
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95
LIST OF TABLES Table
I.
Page
Distribution of North Central High Schools Enrolling 500 or More Pupils and Cooperating
II. III. IV.
in Eight S t a t e s ..............................
23
Enrollments of High Schools R e s p o n d i n g .........
25
Persons Preparing Report .........................
26
Number of Schools Listing Accounts as Participating in the Activity F u n d .........
V.
Location of the Central Office of the Financial Organization
VI. VII.
......................
Persons Serving as High-School Treasurer . . . . Frequency of Bonded Amounts for High-School
32
Number of Activity Tickets Purchased During the Year 1948-1949
IX.
29 31
T r e a s u r e r s ................................... VIII.
27
34
Number of Activity Tickets Purchased During the Year 1948-1949 (Expressed as percentage of enrollment)
..........
55
X.
Activity-Ticket Prices ...........................
36
XI.
Privileges Extended to Activity-Ticket Holders .
38
XII.
Number of Schools which Transferred Money from the Activity-Ticket Fund to Other Accounts
XIII.
.
39
Percentage of Money Transferred from ActivityTicket Funds to Other A c c o u n t s .............
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vii Table
XIV.
Page
Frequency of Total Activity-Fund Receipts During the School Year 1948-1949
XV.
41
Frequency Distribution of Average Receipts per Pupil Enrolled During the School Year 19481949
XVI.
42
Frequency Distribution of Athletic Receipts During the School Year 1948-1949
XVII. XVIII.
Annual Glass-Dues Payments per Pupil . . . . . .
45
Frequency of Per-Column-Inch Per-Issue Rates of Advertising in School Newspapers
XIX.
43
.........
Frequency of Subscription Charges for HighSchool N e w s p a p e r s ............................
XX.
49
Comparison of Prices of Yearbooks Issued with and without A d v e r t i s i n g ...................
XXI.
48
Liability for Athletic Injuries
.
................
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51 55
LIST OF FIGURES Figure
Page
1.
Activity-Budget-Plan C a r d ............................ 72
2.
Activity T i c k e t ....................................... 74
3.
Enrollment-Fee C a r d ................................... 76
4.
Deposit Slip (Without Taxes)
5.
Deposit Slip (With Taxes)
6.
........................ 77
...............
. . . . .
78
Petty-Cash Voucher
................................
80
7.
Receipts
(Original)
................................
82
8.
Receipts
(Duplicates)
9.
Refund C a r d ............................................ 84
10.
Report on Ticket S a l e s ............................... 85
11.
Requisition (Dealer's Copy)
12.
Requisition (Treasurer's Copy)
..............................
. . . .
83
................
86
...................
87
13.
Requisition (Principal's Copy)... ...................
88
14.
Requisition (Pupil's Copy)
15.
Treasurer's Receipt .................................
16.
Voucher C h e c k .......................................... 92
17.
Senior High School Activity Fund Financial State
. ..
.................... 89
ment for Month of May, 1950 18.
90
101
Financial Report of the Senior High School Student Activities 1949-1950 ............................
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CHAPTER I
INTRODUCTION The operation of a program of allied activities in a large high school involves the handling of significantly large sums of money.
The total amount of such funds handled
approximates that of a large number of business establish ments in the same city.
Since this is secured from the pupils
and patrons of the schools, it necessarily follows that the utmost care should be used in collecting and spending the funds, and in recording all transactions involved. I.
THE PROBLEM
Statement of the problem. study to determine:
It was the purpose of this
(1) who is assigned the task of receiving,
spending, and accounting for the funds belonging to the allied activities;
(2) what procedure is used in recording receipts
for the allied activities;
(3) how payments are made;
records are kept of these receipts and payments;
(4) what
(5) what forms
are necessary in receiving, paying, and recording transactions, involving these accounts;
and (6) what uniform systems might
be developed that would be practical for the larger high schools to follow in the receiving, paying, and recording of alliedactivities money.
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Importance of the study.
The amount of money handled
in the operation of allied activities is sufficiently large to demand the usage of careful procedures in its handling. Although acceptable methods are being followed in the han dling of allied-curricular finances in a large number of schools, many are not following these approved practices. Such approved methods as buying on the basis of requisitions, paying for goods by check upon the presentation of the r e quired voucher, issuing duplicate receipts to pupils for funds deposited with the school treasurer, and the auditing by professional auditors outside the school system are fol lowed in a relatively small proportions of schools.
II.
DEFINITIONS OF TERMS USED
Financial administration.
Throughout the present study,
the term "financial administration" will be interpreted as meaning the responsibility assumed for, and the assignment of, the handling of the money involved.
This includes the work of
the director, any supervisory officer, and those delegated by either, in the required and assumed operation of the finances of the allied-activities program. Activity treasurer.
The person delegated by the princi
pal or other administrator to handle or to be responsible for the handling of allied-activities money. School cashier.
A term used to denote the person who
does the actual y/ork of receiving money paid by any pupil in
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the school for fees, dues, deposits, Installments, admittances, or for other expenses that result from his participation in classroom or extra-curricular programs.
He is ordinarily
found at some central point in the building, his headquarters being known as the cashier’s office.
In some instances, he
is the same person as the activity treasurer, but in the larger schools, because of the volume of activity finance, he is like ly to be a different individual. Allied activities.
According to Gruhn and Douglass:^
Extraclass activities will be considered to include those learning situations carried on under the direction of the school which are not a part of the regularly organ1 zecT~c 1assroom program. In this report, extra-class activities according to the above definition will be considered as allied activities. III.
PROCEDURE
The use of a questionnaire as the principal means of gathering information concerning the subject was mandatory because of the nature of the study.
In April, 1950, study
lists were sent to the 104 senior high schools with an enroll ment of 500 or more in the eight states of Colorado, Kansas, Montana, Nebraska, North Dakota, Oklahoma, South Dakota, and Wyoming, according to the lists of the North Central Association
T.T- u c 1ain Oruhn and Har 1 R. Douglass, The Modern Junior School New York; The Ronald Press Company, 1947, p. 346*
.
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Quarterly^ for July, 1949.
All respondents were requested
to submit, with their returned questionnaires, samples of all available forms used in the handling of allied-activities funds.
Constructing the questionnaire.
To develop the authen
ticity of the present investigation, an intensive study was made of a number of the recent findings dealing with the pro cedures in the financing of allied activities.
Prom the above-
mentioned undertaking a list of the pertinent information was secured.
The material obtained was organized under what seem
ed to be the proper headings. questions were formed.
From this outline, suggestive
Before reaching its final form, as
shown on pages 95-99 in the appendix, constructive criticisms and suggestions of educators and administrators were procured. Specific aspects investigated.
The following, phases
were developed in the formation of the questionnaire:
(1)
Who is assigned the task of handling the money belonging to the allied activities? receipt? are kept?
(2) What procedure is followed in its
(3) How are these funds disbursed?
(4) What records
and (5) What forms are used?
Treatment of findings.
The response to the inquiries in
the questionnaires were first tabulated.
Then conclusions
p Edgar G. Johnston, "Proceedings of the Commission on Secondary Schools," The North Central Association Quarterly, 24:64-125, July, 1949.
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were reached as to the general tendencies In the handling of allied-activities money. noted.
Any outstanding procedures were
Prom these findings, a uniform procedure is suggested
that might be followed in all schools.
From a study of the
samples received, uniform forms are suggested.
It is real
ized that some deviations will necessarily have to be made to meet the varying situations peculiar to some schools.
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CHAPTER II
REVIEW OF PERTINENT LITERATURE ON ALLIED-ACTIVITIES FINANCES I.
FINANCIAL ADMINISTRATION OF ACTIVITIES
High-school activities all over the nation have increased in recent years until they are recognized as big business. The aggregates of these funds now form totals so large that administrators must find adequate means of supervising and handling them. The problem, according to Edmonson, Roemer, and Bacon,’*' becomes all the more acute when it is realized that, where these activities’ programs have sprung into existence almost entirely unsupervised, each of the many organizations has its own peculiar methods of accounting.
They further remark that
through carelessness or lack of integrity, thousands of dol lars of these funds are lost yearly.
Pupils go from such
schools trained in lax and irresponsible methods of handling public funds.
Balances of prosperous organizations disap
pear, while other activities fail to meet their debts.
The
finances of the allied activities in high school should be so
J. B. Edmonson, Joseph Roemer, and Francis L. Bacon, The Administration of the Modern Secondary School. New York: The Macmillan Company, 1948, pp. 348-9.
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supervised and managed that their management will serve to train pupils in the systematic handling of accounts, in as suming the full responsibility for financial obligations in curred, and in integrity in all money matters. McKown^ is in agreement with the necessity of business like handling of finances in pointing out: Businesslike administration sets a good example for the students. All students in the school will handle funds of their own, and some of them will go into positions of trust and confidence in which they will handle the money of employers, employees, and the general public. In prep aration for such responsibilities they need good examples to follow as well as opportunities for appropriate prac tice. And because the extra-curricular activity program is so close to the student it offers excellent settings for helpful illustrations and beneficial practice. Hence, the very best methods of financial organization and ad ministration are the least we should expect the students to participate in or witness. In commenting on the responsibility for the administra tion of the activities, Trump^ suggests: The responsibility for the management of the extra curriculum program in the school rests with the principal; in most cases this responsibility should be delegated to a director of extracurriculum activities. The principal of the school is in a strategic position to view the total education program as it affects the youth in the school. For that reason, he should be able to view most accurately how the extracurriculum program fits into the total pro gram and how extracurriculum activities may complement regular-curriculum activities. Because of the numerous responsibilities of his office, the principal should usu ally delegat e
the m a n a g e m e n t
of details
to a subordinate
director of extracurriculum activities. 2
Harry G. McKown, Extra-Curricular Activities. Hew York: The Macmillan Company, 1948, pp. 631-2. % J. Lloyd Trump, Hlgh-School ExtraCurrlculum Activities t Their Management in Public High Schools of the North Central Association. Chicago: The University of Chicago Press, 1944, p"I 25.
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As to the types of financial organization, McKown
4
makes
this statement: In general, on the basis of control, there are two types of financial organization of extra-curricular ac tivities, the decentralized and the centralized. Decentralized. In this type each organization or ac tivity handles its own funds, usually largely as it pleases . . . Centralized. In the second type of financial organi zation all funds are handled by a central treasurer usu ally under the control of a board or committee which administers this fund. In general, there are three forms of this type of organization. In the first the principal or designated officer--usually a faculty member--handles the funds, keeps the books, and disburses on proper req uisition. In the second plan this work is done by and through the commercial department of the school; and in the third, by this same department through the school bank. These plans, of course, do not differ in general organization and procedures--they differ only in the per sonnel which handles and disburses the funds. The central treasurer is the custodian of all activity funds. He does not, however, supplant the treasurers of the various organizations; these still function in the collection of fees, dues, assessments, and other moneys, all of which are turned over to the central office and from there disbursed upon orders issued by the proper dis bursing officers of the organizations. The treasurer should be properly bonded and should have regular office hours, or be easily available. If any considerable amount is kept on the school premises it should be protected by burglary insurance. Edmonson, Roemer, and Bacon^ name the same types of fi nancial organizations: There are three common systems of direct financial con trol of the various organizations by the school authori ties. They are: (1) control through the administrative
^McKown, _op. c i t . , pp. 641-2. c; _ ^Edmonson, Roemer, and Bacon, op. c i t ., p. 351.
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office; (2) control through a faculty sponsor, preferably from the commercial department; and (3) control through a school bank, where one is in operation. Formal plans and regulations may be set up, but circumstances in the vari ous schools will modify the plan. Each of these systems calls for a central agency to control all the funds of all the organizations, this agency to be in charge of a person whom we shall term the financial secretary. It is not recommended that this financial secretary be an adminis trator or a member of the office staff, for obviously this would remove the possibility of making the financial ad ministration a school project with students assisting. Either the bank or the business manager of the board of education is still the final depository of the funds, but the funds go through the financial secretary to this de pository. 0 Fretwell,
in discussing the person to be the school
treasurer, makes the statement that; The treasurer is usually a teacher appointed by the principal. There is frequently a student-treasurer who works with this teacher-treasurer and who keeps or super vises the accounting. Each activity has its own treas urer or business manager who reports direct to the central treasurer. As to whether the responsibility should be in the hands of the pupils or the principal, Jordan7 has the following to say: Where entire control is left with the pupils, waste, extravagance, and actual dishonesty frequently result. YiThers the principal takes personal charge, his adminis tration of the funds is often open to criticism, and, if, he be not extremely careful, to whispered charges of mis appropriation and worse.
^Elbert K. Fretwell, Extra-Curricular Activities in Second ary Schools. Boston: Houghton-Mifflin Company, 1931, p. 470. 7 — Riverda Harding Jordan, Extra-Classroom Activities in Elementary and Secondary Schools. New York: Thomas Y. Crowell Company, 1928, p. 225.
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Authorities are in agreement that pupils should not have the sole responsibility for handling these funds. Roberts and Draper
8
offer this criticism of those who follow
such methods: For a principal to leave in student hands the unchecked handling of hundreds of dollars is unfair to the students, not to say immoral . . . It is no compliment to the stu dents honesty; it is rather an indication of plain stupid ity on the part of the principal. For fear that administrators might go to the other ex tremity in not permitting pupils to handle any of these funds, fretwell
gives this warning:
In getting away from the loose methods, or no methods, that have prevailed in some schools, there is a tendency on the part of some students of these problems involved in extra-curricular finances to stress complete centra lized efficiency to the extent that the educational val ues inherent in these problems are comparatively lost sight of.
Teachers of business subjects are often looking for real experiences for their pupils.
F r e t w e l l ^ calls their atten
tion to this opportunity: Business educators desire for their pupils the opportun ity to buy and sell real things involving real money, to keep real accounts in books or banks, and to write real letters to real people. The school’s extra-curricular finances furnish an opportunity.
^Alexander C. Roberts and Sdgar M. Draper, The High School Principal as Administrator, Supervisor, and Director of Extra-Curricular Activities. Chicago: D. C. Heath and Company, 1927, p. £>3TT ^Fretwell, op. c i t ., p. 448. 10Ib id ., p. 463.
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Then, suggests Fretwell,^
here is the opportunity to
give these pupils the real experiences they need so greatly: Instead of being annoyed by the difficulties of extra curricular finances in high schools, principals, and teachers should welcome the opportunities these difficul ties present for the education of both teachers and pupils. It is the business of the school to organize these extra curricular finances so that they may furnish favorable opportunities for the members of the school to practice with satisfaction now the earning, safe-keeping, and wise spending of money. All members of the school are of ne cessity concerned with extra-curricular finances, but the leadership in directing these finances can, and should be, a part of, and grow out of, the department of business education in the school. Departments of business educa tion have been constantly wanting actual business oppor tunities for practice. Here they are: budgets to make, accounts to keep, banks to establish and operate, money to earn always and sometimes a surplus to invest, audits to make and financial statements, tickets to print and sell, change to make and gate receipts that must check up, sec retarial service that can be supplied. Here is waiting a real laboratory of business experience. Some pupils wisely guided can learn real business by assuming definite re sponsibilities and putting their training to the test. The members of the whole school, by their personal inter est in the financial problems of one or more activities, can get some actual training, and in all cases they have an opportunity to appreciate ideals of business procedure in operation. Fortunately, an increasing number of schools are welcoming eagerly these opportunities for the school citizen to live intelligently financially here and now. II.
SOURCES OF INCOME
The sources of income seem to vary to as large a degree as their methods of administration.
The Kansas State Depart-
1P ment of Education-1 -^ says in a publication:
11rbid., pp. 444-5. 1P
-^Neal M. Wherry, Bookkeeping and Accounting System of Student Activity Funds for Kansas High Schools. Topeka: A Publication of the State Department of Education, 1942, p. 9.
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In the main the activity funds will be made up of ac counts supported by dues, fees, admission charges, mem berships, contributions, etc. They will ordinarily be classified as athletics, forenslcs, classes, organiza tions, scholarships, loan funds, banks, etc., or subdi visions of' the same. Other funds, the responsibility for which may be dele gatee to the principal by the school board and included in the activity funds, are cafeteria, lockers, towels, and laboratory, shop, ana class services, supplies, books, magazines, etc. As to methods of securing financial support, Trump,
13
after his study in all sizes of high schools, reports: The methods of securing financial support vary widely among the different schools. On the one extreme is the situation wherein all costs are assumed by the board of education ana stuaenas are aamiuted free to all athletic contests, plays, and other activities (this was reported in three schools); on the other extreme the board of ed ucation gives little if any airect financial assistance to activities (in 448 scnools the athletic program is supposed to be self-supporting). . . . In between the extremes tnere are almost as many systems of support as there are schools. An activities fee is used in 252 (approximately onefourth) of the schools. Two hundred and one of these schools made the payment of the fee voluntary while in fifty-one schools all students are required to pay the fee; . . . Eighty schools provide for weekly payments of the fee, the payments usually being 10 cents per week. The average annual fee is .,,.2.71. In 120 schools the fee covers all extracurriculum activities. In the other schools, the fee covers a variety of activities, the most common combination being athletics and dramatics. Season tickets are used as a means of support in 420 of the schools. In s ev en ty- one schools, individuals or groups within the community are called upon to help sup port some activities. In general, paying activities sup port nonpaying activities in 309 schools. In only fifty schools, however, are the activities which are more than
13Trum^, _op. cit., p. t>8.
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self-supporting assessed a percentage for a general activ ity fund. . . . Activities of boards of education in supporting extra curriculum programs are very limited. In only 134 schools does the board definitely assist in financing activities. One school reported a flat stipend of &1.00 per pupil en rolled paid by the board. M c K o w n ^ comes to the conclusion that the funds by which allied activities are supported come from a variety of sources, the most important of which he names as: music programs, operettas, concerts,
athletics, dramaties,
social events, dances,
parties, banquets, fairs, circuses, bazaars, picture shows, lyceums, lectures, fees, dues, assessments, activity bonds, candy, pennants,
jewelry, books, supplies, making and selling
Christmas cards and valentines, popularity contests, profits on various activities, subscriptions, donations, collections, book fines, violation fines, interest on funds, tag days, profit from the cafeteria, locker fees, activity tickets, grants from the board of education, and sales of junk, scrap iron, paper, rags, and other items. Athletic expenses for traveling, equipment, officials, and guarantees are heavy, and these expenses must be met. McKown believes it will be a great day for interscholastic athletics, as well as for all allied activities and secondary education in general, when school boards subsidize athletics and thus remove the main necessity for a winning team.
^4McKown, op. cit ., pp. 633-40.
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Teams
14
will still win and lose, he thinks, but finances will no longer dominate the picture. Dramatic and music programs are usually good money makers because their expenses are relatively small and their incomes large.
Here again, care must be taken not to over
emphasize finances and thus underemphasize education.
Their
purpose should be educational and not financial. A party, dance, or banquet usually draws well because it is an event attractive to the pupils.
And if not lavish in
music, decorations, refreshments, menus, and entertainment, it may be the source of rather good income.
However, if the
affair degenerates into a commercialized activity, this will not only tend to cheapen it but also to discourage attendance because of the admission fee charged. McKown
1
agrees with a statement made to him by a well-
known secondary-school principal that the sponsors of fairs, circuses, and bazaars are honest in that they make no pre tense about such events' being educational; and that these affairs are designed as money-raisers, pure and simple--and they are usually simple. Picture shows, lyceum courses, and lectures are justi fied not only on the basis of their financial contribution but also because they bring worth-while entertainers, musi cians, lecturers, and pictures to the school and the general
■^Loc. cit.
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15
public.
They are risky, however,
contract usually
because of the size of the
assumed and also because of the uncertainty
of the weather and other variables. The setting ization in order any school.
of a prohibitive membership fee by an organ to be exclusive, should notbe tolerated in
Many clubs and organizations have regular nomi
nal assessments.
Initiation fees and irregular dues are im
practicable. The purely service end or the "General Organization" in conducting a store where candy, pennants,
jewelry, books, and
supplies are sold, and whose profit is turned into the general school fund, is commendable.
This has some educational value
as well as contributing some financial assistance. The income from making and selling cards and valentines is always relatively small due to the amateurishness of the products and the limited number of students who are capable of making the articles.
Many buyers are "high-pressured" into
purchasing them by friends.
This procedure usually leaves a
"bad taste" in the mouths of the purchasers. When votes are sold In popularity contests, it becomes a "pocketbook contest." wo ul d not all ow it.
A school which values community respect N ei t h e r should
the school permit a girl
to be commercialized in any such "medicine-show" manner. Profits on yearbooks, newspapers, or other activities are sometimes used to increase the general fund.
This is no
more logical than in the case of athletics, music, or dramatics.
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These publications should incur few or no deficits; neither should they be considered money-makers.
Any considerable
profit should be used in the form of more or better issues. Their purpose should be educational and not financial. Subscriptions, donations, and collections are commonly used but cheapen the program represented by placing it on a charity basis, too often making enemies rather than friends. Book fines and penalties for their damage should be used to build up a fund to be used to repair or replace books, and should not be turned into the general fund. About the least discriminate method of supporting any thing is a "tag day."
It Is only glorified begging.
The
school activity or event thus subsidized is placed In the charity class.
It cheapens that for which it is conducted
and generally brings in a lower financial return than does more dignified and worthy means. In some schools the profit from the lunchroom or cafe teria is transferred to the general fund.
Any surplus ac
cruing from such a source should be returned in the form of increased service to the pupil patrons. A school has no more right to charge a locker fee than it has to a desk or seat fee.
This,
of course,
does not mean
a locker-key deposit. An activity ticket which admits the pupil holder to cer tain activities named thereon is increasing in practice. tickets are sold to the pupils through a school drive or
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These
17
campaign.
The price of such a ticket is necessarily rather
large and tends to discourage buying, even though this sum is much smaller than would be the total cost of the individual admissions to events participated in or attended.
Provisions
are usually made whereby it may be paid for in installments, entailing a considerable chore in bookkeeping and in collec tions .
III.
PLANS WOP HANDLING ALLTTD-ACTIVITIES FUNDS
Receiving activity f un d s .
Pupils should be taught cor
rect attitudes and habits in handling funds. lined by Jacobson and Reavis
X0
Procedures out-
are quoted here:
Each treasurer of a school organization should deposit with the school treasurer regularly all funds which come to his hands. The school treasurer issues a receipt in duplicate. One copy is kept in the school treasurer's files, the other is kept by the organization treasurer. According to the Recommended Standards for Activity 1
ry
Fund Accounting in Kansas High Schools, Standard II: All receipts should be issued from duplicate or tripli cate receipt books with both original and carbon copy re ceipts serially numbered and accounted for. All receipts should include, in addition to the serial number, the date, the name of the person to whom issued, the amount, the description or source, the account desig nation, and the signature. Except where payments or collections are evidenced by tickets, coupons, material cards, etc., receipts should be issued. All collections by activity account treasurers or
Paul B. Jacobson and William C. Reavis, Duties of School Principals. New York: Prentice-Hall, Inc., 1941, p. 682. lv Wherry, op. c i t ., p. 9.
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18
sponsors should be deposited intact with the central treas urer, who shall issue receipts therefor. . . . A large part of the money raised by allied activities is collected at the gate of the athletic field, at the door of the gymnasium, or at the door of the auditorium.
It is in
teresting to note who are entrusted with the responsibility of collecting this money.
Staats
18
found from one hundred
ninety-two replies to the question of who has charge of the sale of tickets for games, entertainments, or other functions, that selected pupils were used by 64 schools; the principal, in 47; faculty members, in 32; pupil managers, in 22; pupil treasurers, in 15; while 12 of the schools listed various or gave no replies. Pay orders.
When an organization treasurer wishes to
pay a bill, he issues a ’’pay order'' to the central treasurer, according to McKown.
19
This pay order is issued In duplicate
(of different colors) and the original Is delivered, together with the invoice to be paid, to the central treasurer, the duplicate remaining with the records of the organization. Upon receipt of this pay order, the central treasurer Issues a voucher check for the amount of the invoice, retaining a reco rd
on the c h e c k stub,
18
William P. Staats, A Study of Extra-Curricular Activi ty Finances in 168 Selected North Hentral Association High Schools for the School Year 1936-1937, Unpublished Master's Thesis. Laramie: University of Wyoming, p. 70. 19
ivicK0wn, op. c i t ., p. 643.
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19
Bookkeeping.
Trump
20
advises (1) that all school ac
counts be kept In one account at a downtown bank and (2) that a controlling account which shows the balance for all accounts should be kept by the school treasurer.
McKown
21
suggests
that the system of bookkeeping employed should be accurate and complete and yet as simple as is consistent with good principles, and that a standard columnar book which can be purchased at any stationery store is sufficient. Financial statements.
Fretwell
29
recommends that a fi
nancial statement covering all finances should be made to the principal at stated intervals and that these reports should be published in the school paper because pupils and teachers, as well as the principal, are interested in these reports. Terry**® includes, among the features included in most plans, monthly statements rendered by the general treasurer to all organizations and showing the status of their accounts on his books. Audits.
Standard VI recommended for activities-fund ac
counting in Kansas high
schools**^
states that all activity
accounts should be audited at regular periods of one or two
^Trump, 91
op. c I t . , p. 25.
McKown, op. c i t ., p. 644.
22
Fretwell, op. cit ♦, p. 472.
23
Paul W. Terry, Supervising Extra-Curricular Activities. New York: McGraw-Hill Book Company” Inc ., 1930, pp. 533-4. 24
Wherry, op. c i t ., p. 11.
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20
years, preferably by a licensed municipal accountant under the direction of the board of education or school district board.
It is further recommended that this audit be annual.
IV.
SUMMARY OP CHAPTER
High-school allied-activities finances should be so sup ervised and managed that they will serve as training for pupils in the systematic handling of money. organization is most often used.
The centralized type of
This may be either through
the administrative office; through a faculty sponsor, prefer ably from the commercial department; or through a school bank. Frequently the principal appoints a teacher who supervises the work done by a pupil-treasurer. The activity funds are generally made up of dues, fees, admission charges, memberships, contributions, and charges to be collected for the school board. in many schools. prevalent.
Activity tickets are sold
The installment-payment plan is becoming
Many of the schemes used' in raising money for the
organizations not putting on entertainment for the public, have fallen into cheap and shoddy methods, or else have become nothing more than asking for contributions or donations.
As
a whole, school services should not make a profit if they are conducted for the benefit of the pupils. All school-organization funds should be deposited in full with the school treasurer, who issues duplicate receipts for them.
This central treasurer issues checks upon receipt of a
"pay order" from the organization treasurer.
All moneys are
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21
deposited in one bank account, and a statement is issued monthly showing the receipts, disbursements, of each account.
and balances
These statements should be given to the
principal and published in the school paper.
Audits should
be made annually, and preferably by a licensed municipal ac countant .
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CHAPTER III
THE BATA OBTAINED Eighty-four respondents answered parts of the question naire which dealt with activity finances in selected North Central high schools during the school year 1948-1949, but some did not answer all of it. ommissions are: the questions;
Probable reasons for these
(1) some did not take time to answer all of (2) their school did not engage in all of the
activities named; and (3) some had not kept, or did not have at close hand, accurate records which would enable them to give the information called for. certain sections of the blanks;
One respondent wrote across "Rather personal."
Prom an
other: We are happy to have the opportunity to submit the en closed information concerning our student activity fund, and await with eagerness the condensed copy of your find ings for we are certain that the information obtained in your survey will be very beneficial in future changes in the organization of our Fund. A third wrote;
"I shall be pleased indeed to receive a copy
of the condensed mimeo report of your findings and shall an ticipate its receipt with a considerable amount of interest." Table I gives, in tabular form, the number of schools which enrolled five hundred or more pupils, their distribution by states, the number of schools which made replies for the purpose of this study, and the per cent of the schools that
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23
TABLE I
DISTRIBUTION OF NORTH CENTRAL HIGH SCHOOLS ENROLLING 500 OR MORS PUPILS AND COOPERATING IN EIGHT STATES
States
Number of schools questioned
Colorado
20
14
70.0
Kansas
27
24
88.9
7
6
85.7
16
12
75.0
5
4
80.0
21
17
81.0
South Dakota
5
2
66.7
Wyoming
5
5
100.0
104
84
80.8
Montana Nebraska North Dakota Oklahoma
Total
Number of schools replying
Per cent of schools replying
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24
replied to the questionnaire.
Eighty and eight-tenths per
cent of the selected schools answered the inquiries.
Wyoming
led the list with 100 per cent while South Dakota was lowest with only 66.7 per cent compliance. The schools chosen were those which enrolled 500 or more, according to the North Central Association Quarterly.
The
returned copies of the questionnaire show enrollments as low as 446 from these schools.
Table II gives the distributions
of enrollments from all 84 of these schools.
The largest en
rollment was 2,951 while the average was 1,104. According to the questionnaire, in 50 cases the princi pal prepared the answers.
Table III lists the positions or
titles held by respondents who furnished that information. The present writer has the feeling that in a few cases where information was furnished by the principal there was a ten dency for estimated figures to be given, especially if the principal did not have such information close at hand.
Such
estimations would not vary too far from the exact figures, because a large number of principals were in constant touch with their allied activities. Table IV gives the 45 most often-listed accounts.
There
were 99 in all, but 54 were m e n t i o n e d f r o m one to four times. The newspaper account topped the list with 76, which was one
■^Edgar G. Johnston, "Proceedings of the Commission on Secondary Schools," The North Central Association Quarterly, 24:64-125, July, 1949.
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25
TABLE II
ENROLLMENT S OP HIGH SCHOOLS RESPONDING
Largest enrollment
• •
2,951
90 percentile
. .
•
1,949
80 percentile
. .
1,710
70 percentile
. .
1,250
60 percentile
. .
1,075
50 percentile
. .
911
40 percentile
. .
825
30 percentile
. .
718
20 percentile
. .
600
10 percentile
. .
543
Lowest enrollment
•
446
Total enrollment .
92,735
Average enrollment
1,104
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TABLE III PERSONS PREPARING REPORT
P r i n c i p a l ........................ 50 T r e a s u r e r ........................ 10 Assistant Principal ........... 3 Activity Bookkeeper ........... 2 Bookkeeper .................... 2 Building Secretary-Treasurer . 1 Business Manager ............. 1 Central Student Treasurer . . . 1 Chairman, Finance Committee . . 1 Counselor ...................... 1 Director of Activities . . . . 1 Faculty Sponsor ............... 1 1 Financial Secretary ........... Head, Commercial Department . . 1 Office Manager ............... 1 Secretary ...................... 1 Superintendent ............... 1 1 Not d e s i g n a t e d ...............
T o t a l ............................. 84
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27
TABLE IV NUMBER OF1 SCHOOLS LISTING ACCOUNTS AS PARTICIPATING IN THE ACTIVITY FUND Newspaper ! I I I ! I 1 I I I I 76" Athletics ........................ 75 Y e a r b o o k ................................. 74 School Council ........................ 70 .......................... 70 Senior Class Federal Admission T a x e s .................. 67 Junior Class .......................... 66 Pep C l u b ................................. 66 M u s i c ......................................60 Sophomore C l a s s ................. 58 General F u n d ............................. 57 Dramatic C l u b ............................. 56 Activity Tickets ...................... 55 Speech and D e b a t e ........................ 55 Manual-Training F e e s .................... 42 Music F e e s ............................... 41 Faculty Flowers ........................ 40 Hi-Y or K a y s ............................. 40 Library Fines .......................... 40 Chemistry F e e s ...........................38 Girl Reserves, Kayettes, or Y-Teens . . 38 State Sales T a x ...........................38 Junior Red C r o s s ........................ 35 Home-Economics F e e s ...................... 34 Locker-Key Deposits .................... 34 Art Fees ...................... 32 Letter C l u b ............................... 32 Mechanical-Drawing Fees ............... 30 F. H. A .....................................29 Physics F e e s ............................. 28 Science C l u b ............................. 27 Art C l u b ................................. 26 English P e e s ............................. 26 Towel F e e s ............................... 25 Book R e n t a l s ............................. 23 C a f e t e r i a ................................. 23 Commerce C l u b ............................. 20 Music--Instrumental Rentals ........... 20 Lost B o o k s ............................... 19 Print S h o p ............................... 17 Pupil L o a n - F u n d ........................... 13 School Store .......................... 12 Building Rentals ...................... 10 G. A. A .................................. 9 Tuition ................................. 9 54 Other a c c o u n t s .................... 4 to 1
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28
more than athletics with 75.
The yearbook ranked third with
74. Fifty-two checked the question as to whether they had a school cafeteria.
From this it was concluded that 32 schools
did not have one.
I.
ADMINISTRATIVE PRACTICES IOLLOWED
The financial organization’s central office, according to Table V, was most often located In the principal's office. While 32 were so located, 24 were fortunate to the extent of having had an office of their own. classroom.
Ten were cared for in a
Ten other locations were given.
In 49 cases it was necessary for the General Fund to subsidize activities or organizations which were not selfsupporting.
In only 12 schools wore organizations which put
on entertainments or dances lor the purpose of making money required to give a certain per cent of their earnings to this fund. . Twenty of the schools surveyed had a school bank for cashing checks and making change.
In eighteen (or 90%) of
these instances, the high-school bank was operated by the same officials that handled the activity funds.
Seventy-four
of the schools questioned consolidated all accounts into one bank account.
In 59 instances, this single bank account was
subject only to the high-school treasurer's orders.
In seven
more instances the checks had to be approved by the principal. In one school the principal wrote the checks; in another the
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29
TABLE V
LOCATION OF THE CENTRAL OFFICE OF THE FINANCIAL ORGANIZATION
Principal's office . . . . . . .
32
Office of its o w n ................ 24 In c l a s s r o o m ...................... 10 Superintendent's office General office
. . . .
5
.................
3
Assistant-Principal's office Board of Education office
. .
2
...
2
...........
1
Bookroom ........................
1
Business office
1
Bookkeeper's office
...............
Director of Activities'
office .
1
Director of Cafeteria's office .
1
Registrar's office
1
.............
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30
superintendent of schools did the writing.
One school re
quired only the consent of the treasurer of the various ac tivities.
II.
PERSONS HANDLING THE FUNDS
A high-school treasurer was utilized in 69 schools as listed in Table VI.
This person was a faculty member accord
ing to 41 of the replies.
He was the school secretary in 18,
while ten employed a financial secretary.
The other 17 schools
used high-school pupils, the clerk of the board of education, the school clerk, the bookkeeper, the business manager of the board of education, the principal's secretary, the principal, or the director of activities in a few instances each.
The
high-school treasurer was other than a faculty member but worked under the supervision of a faculty member in 13 schools. In 79 schools the treasurer had custody of funds of all activities and organizations.
This procedure did not prevent
74 schools from having an organization treasurer within each activity group.
In each of the 74 schools with such a set-up,
the organization treasurer banked with the high-school treas urer.
In only three instances did the organization treasurers
keep their bank accounts independent of the high-school treas urer, while one school permitted the custom of some organiza tions' having their own individual bank accounts. As shown in Table VII, the amount of the bond required of the high-school treasurer varied from nothing to £25,000.00. The most common amount was £5,000.00.
The frequencies given
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31
TABLE VI
PERSONS SERVING AS HIGH-SOHOOL TREASURER
Schools Faculty member ............................
41
School secretary ..........................
18
Employed finance secretary ...............
10
Principal’s secretary
....................
3
Vice-principal ............................
3
Principal
.................................
2
Bookkeeper .................................
1
Business manager, Board of Education . . .
1
Clerk, Board of Education
1
...............
Director of activities ....................
1
High-school pupil
........................
1
Office bookkeeper
........................
1
School clerk ...............................
1
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32
TABLE VII
FREQUENCY OF BONDED AMOUNTS FOR HIGH-SCHOOL TREASURERS
$25,OOO •
. .
1
15,000 •
. .
1
10,000 •
. .
5
5,000 •
. .
19
3,000 •
. .
3
2,500 •
. .
2
2,000 •
. .
11
1,500 «
. .
1
1,000 •
. .
14
500 •
. .
1
None •
. .
11
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LIBRARY
l)NIV:r.3iff OF WYOMING LARAMIE
33
include only even five-thousand-dollar amounts above ^>3,000.00, but some school was included in every five-hundred dollar amount below that figure. In 80 schools the treasurer's accounts were audited by an accountant appointed by the Board of Education or some school official responsible for that appointment. All organization treasurers were trained to conform to a suitable system under supervision of the high-school treas urer in 52 schools.
Seventy-seven required the high-school
treasurer to file orders or requisitions, receipts, and bills.
III.
RECEIPTS
The number of activity tickets sold in some schools was larger than the enrollment.
This, undoubtedly, was due to
the sale to faculty members, or to pupils in other high schools or lower schools.
As a general rule, these are not sold in
great numbers to persons after graduation.
Sixty-two schools
reported using the activity-ticket system.
Sales in these
schools varied from 250 to 2,575. in Table VIII.
The distribution is shown
A number of schools reported requiring each
pupil to purchase such a ticket.
The percentages of school
enrollments buying these tickets varied from 42 to 168 per cent. The number of activity tickets purchased during the year 19481949 expressed as percentages of enrollment is shown in Table IX. The price of the activity tickets ranged from the lowest price of two dollars up to nine dollars, reported in one school. As shown in Table X, the average price was 84.31, while the
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34
TABLE VIII
NUMBER OP ACTIVITY TICKETS PURCHASED DURING THE YEAR 1948-1949
Greatest number . .
.
2,575
90 percentile
. . .
.
1,500
80 percentile . . .
.
1,262
70 percentile
. . .
984
60 percentile . . .
850
50 percentile . . .
725
40 percentile . . .
650
30 percentile . . .
600
20 percentile . . .
555
10 percentile . . .
454
Smallest number . .
250
Total purchases
. .
. 49,967
Average number
. .
878
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35
TABLE IX
NUMBER OP ACTIVITY TICKETS PURCHASED DURING THE YEAR 1948-1949 (Expressed as percentage of enrollment)
Largest percentage
. . .
168
90 p e r c e n t i l e ............. 100 80 p e r c e n t i l e ...........
98
70 p e r c e n t i l e ...........
94
60 p e r c e n t i l e ...........
90
50 p e r c e n t i l e ...........
86
40 p e r c e n t i l e ...........
79
30 p e r c e n t i l e ...........
74
20 p e r c e n t i l e ...........
67
10 p e r c e n t i l e ...........
59
Lowest percentage . . . .
42
Average percentage
83
...
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TABLE X
ACTIVITY-TICi C3T PRICES
Highest price
•
.
$9.00
SO percentile
•
6.00
80 percentile
•
5.00
70 percentile
•
4.85
60 percentile
•
4.50
50 percentile
•
4.00
40 percentile
•
4.00
30 percentile
•
3.60
20 percentile
•
3.25
10 percentile
•
3.00
Lowest price
«
2.00
Average price
•
4.31
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37
median was only four dollars.
The price of four dollars oc
curred most frequently. Of the 62 schools using the activity tickets, Table XI shows 61 extended the privilege of attending athletic events; 58 included subscriptions to the newspaper; 46 admitted to plays; 39, to musical events; 35, to special assemblies; 23 included the yearbook; and 21, school parties. Not all of the schools divided the money from the activ-
ity-ticket-sales account and transferred portions to other accounts for disbursement, but paid bills directly from the activity-ticket-sales account. transfers.
However, most did make such
The athletic account seemed to be the beneficiary
more often than any other account, according to Table XII. Others mentioned often were newspaper, general, music, dra matics, debate, and the yearbook.
Table XIII sho?/s the per
centages so transferred. During the school year 1948-1949, the activity funds in the various schools had receipts from a low of $3,776.33 to a top of $312,468.57..
The distribution of these receipts,
shown in Table XIV, gives $35,657.11 as the average.
In
Table XV, the average receipts per pupil enrolled varied from four dollars up to $280.
The mean of these averages was a
little less than $37. A large percentage of these receipts was composed of those earned by athletic events.
As is shown in Table XVI,
the smallest amount reported was $2,500.00, probably another
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38
TABLE XI
PRIVILEGES EXTENDED TO ACTIVITY-TICKST HOLDERS
Schools Athletic events . . .
61
School newspaper
58
. .
P l a y s .................. 46 Music events
. . . .
Special assemblies
39 .
35
Y e a r b o o k ............. 23 School parties
...
21
Yearbook (part cost)
4
Debates
.............
3
All-school show . . .
2
Nine o t h e r s .........
1
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TABLE XII
NUMBER OF SCHOOLS WHICH TRANSFERRED MONEY FROM THE ACTIVITY-TICK.KT FUND TO OTHER ACCOUNTS
To Athletics . . . .
49
To Newspaper . . . .
37
To General .........
30
To Music
...........
29
To Dramatics . . . .
27
To Debate
18
To Yearbook
......... . . . .
To Junior Class
18
. .
9
To Assembly Fund . .
7
To Senior Class
7
. .
To Council .........
6
To Sophomore Class .
5
To class plays
2
. . .
To 14 others . . . .
1
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40
TABLE XIII
PERCENTAGE OF MONEY TRANSFERRED FROM ACTIVITYTICKET FUNDS TO OTHER ACCOUNTS
Highest per cent
Average per cent
100.0
47.3
4.0
Yearbook
50.0
23.9
10.0
Newspaper
60.0
17.0
6.0
100.0
14.3
.8
Music
28.0
10.0
2.5
Class plays
10.0
7.7
6.0
Assembly Fund
12.0
6.7
3.0
Debate
25.0
6.5
2.5
Dramatic s
14.3
6.4
1.7
Junior Class
10.0
5.2
2.0
Senior Class
7.0
4.2
2.0
Council
5.2
3.9
3.0
Sophomore Class
4.0
3.1
2.0
Account Athletics
General
Lowest per cent
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41
TABLE XIV
FREQUENCY OF TOTAL ACTIVITY-FUND RECEIPTS DURING THE SCHOOL YEAR 1948-1949 $310,000-519,999 .........
1
•
100,000-109,999 90.000- 99,999 80.000- 89,999 70.000- 79,999 60.000- 69,999 55.000- 59,999 50.000- 54,999 45.000- 49,999 40.000- 44,-999 35.000- 39,999 30.000- 34,999 25.000- 29,999 20.000- 24,999 15.000- 19,999 10.000- 14,999 5,000- 9,999 Hone- 4,999 35,657.11 25,682.00
......... ......... ......... ......... ......... ......... ......... ......... ........... ......... ......... ......... ......... ......... .........
1 0 1 2 4 0 5 5 5 5 7 6 7 9 8 6 ........... 2 . . Average . . Median
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42
TABDE XV
FREQUENCY DISTRIBUTION OP AVERAGE RECEIPTS PER PUPIL ENROLLED DURING THE SCHOOL YEAR 1948-1949
#280-289 ...........
1
120-129 ...........
1
90- 99 ..............1 80- 89 ..............2
50- 59 ..............7 40- 49 ............. 9 30- 39 ...........
13
20- 29 ...........
20
1 0 - 1 9 ..............8 0-
9 ..............7
37.00 . . .
Average
29.00 . . .
Median
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43
TABLE XVI
FREQUENCY DISTRIBUTION OF ATHLETIC RECEIPTS DURING- THE SCHOOL YEAR 1948-1949 Schools $40,000-42,499 .............
1
37.500-39,999 .............
0
35.000-37,499 .............
1
27.500-29,999 .............
1
25.000-27,499 .............
3
22.500-24,999 .............
2
20.000-22,499 .............
3
17.500-19,999 .............
2
15.000-17,499 .............
7
12.500-14,999 .............
4
10.000-12,499 .............
9
7.500- 9,999 .............
10
5,000- 7,499 .............
20
2.500- 4,999 .............
6
None- 2,499 ................ 0 12,050.70 . . . . 9,367.00 . . . .
Average Median
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44
estimated amount.
The largest amount so designated by any
school was an even §40,000, an amount probably estimated. The average amount was §12,050.70, while the median amount was §9,367.00. The source of revenue for the debate team's expenses was a constant worry for the administration in many schools.
Some
schools have dropped interschool competition in this activity because of the lack of a means of finance.
Eleven schools
drew from the activity-ticket sales to meet this expense. Eleven received an amount for this purpose from the Board of Education.
Other sources mentioned were mock debates by six
schools, no sources by five schools, projects by three, use of activity funds by three, all-school plays by three, pupils by three, speech plays by three, and other sources in numbers fewer than three were given by 31 schools. The general fund which had to meet the disbursements of non-supporting activities and organizations also received money from such sources as could be found. were mentioned.
One hundred seven
Activity tickets led the list with 33 schools.
Other accounts transferred amounts on ten occasions. came to the aid in eight schools. and au di t o r i u m shows were
schools each.
Plays
Ooncessions, benefit games,
cre dit ed as the
source by fou r
Three schools had benefit dances for this pur
pose, while 19 schools mentioned miscellaneous projects that were listed only once or twice. Glass dues seem to be waning in usage as a method of rais ing finances.
A summary of these findings is found in Table XVII
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45
TABLE XVII
ANNUAL GLASS-DUES PAYMENTS PER PUPIL
Number of schools Amount £3.00
Seniors
Juniors
2
2.50 2
2
1.50
R o
2
1.25
1
1
2 8
12
.75 .50
Freshmen
2
2.00
1.00
Sophomore s
4 2
5
7
8
.35
2
.25
5
9
Others
12
5
3
4
Totals
34
32
25
14
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46
which reported that only 34 had senior dues; 32 had junior dues; 25, sophomore dues; and 14, freshman dues.
The lowest
annual senior dues reported were 25^, the average was 51.92, while the highest was 913.25.
Junior dues raised were as low
as 30^, averaged $1.38, with a high of ^6.00.
Lowest sopho
more dues were 25^, an average of 69^, with a high of $3.00. Freshman dues also had a low of 25*1.25 as the highest, the average being 66d'.
Table XIX on subscription
charges contains the information that some of these newspapers were issued free while others cost as much as $1.53 per year. Some schools charged a fixed fee per paper.
There was also a
variation in the number of times the newspaper was issued dur ing the year. 36 schools. schools.
The bi-weekly publications led— being used in 'Weeklies were second, having been found in 29
Ten schools had only monthly publications,
kour
were issued bi-monthly and the same number were issued every three weeks.
Other periods of publication were only two in
number. In 60 Instances a downtown office published the paper. Twenty-three of the print shops within the schools had the exclusive job; only two papers were mimeographed.
In four
schools part of the work was done downtown and the remainder by the school print shop.
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48
TABLE XVIII
FREQUENCY CF PER-COLUMN-INCH PER-ISSUE RATES OF ADVERTISING IN SCHOOL NEWSPAPERS
Rates
Schools
§1.25 • •
.
4
1.00 • •
.
7
.75 • •
.
3
.70 • •
.
2
.60 • •
.
6
.55 • •
.
4
.50 • •
.
8
.40 • •
.
7
. 55
• •
.
4
.25 • •
.
2
.
5
Others
• •
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49
TABLE XIX
FREQUENCY OF SUBSCRIPTION CHARGES FOR EIGH-SCHOOL NEWSPAPERS
Charges
Schools
.
.
1
1.50 .
.
9
1.25 .
.
3
1.00 .
. 22
81.53
.
4
.70
. .
.
2
.50
.
.
2
Free .
.
7
Others .
.
5
.75
Total . . .
55
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50
The downtown publishers charged, on the average, $100.29 per issue for the publication of the paper.
The low
est charge was $40.00 per issue and the highest was $300.00. One school print shop made no charge while another received $135.00.
The average charge by the school print shop was
$55.93 per issue.
When both downtown and school print-shop
services were used on the same paper, the price of the publi cation varied from $22.00 to $55.00, with an average of $37.33. The school yearbook carried advertising in 42 high schools, which was slightly more than half of the copies pub lished.
In the comparison of these two systems, according to
Table XX, there seems to be little difference in the cost of the yearbook whether advertising was or was not included.
The
lowest cost with advertising was $1.00, and $1.50 without ad vertising.
The highest cost of both types of yearbooks was
$ 4•0 0• IV.
DISBURSEMENTS
Purchases from merchants by pupils without an order from the principal or sponsor were permitted in only nine of the schools that responded.
Seventy-five required that a properly-
signed requisition was necessary before any bills could be charged against the activity funds.
Only 52 admitted that the
rule about properly-signed requisitions was strictly enforced. All 84 schools were unanimous in the rule that each organiza tion's expenditure must have been approved by the faculty ad viser.
nineteen schools asked for the consent of a designated
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51
TABLE .XX
COMPARISON OP PRICES OP YEARBOOKS ISSUED WITH AND WITHOUT ADVERTISING
Prices
With ad vertising
o o•
3
Without ad vertising 3
3.90
1
3.75
1
3.50
C o'
3.06
4 1
3.00
12
2.75
u
'Z
2.55
11 2 1 10
2.50
7
2.25
4
2.00
5
1
1.75
1
2 2
1.50 1.25
1
1.00
1
Total
42
39
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52
pupil or pupil committee for each organization’s expenditure, while three sometimes asked for such consent. All expenses were paid by check against the activity funds, reported 82 schools.
Yet, only 78 always paid their
officials for athletic contests in that manner.
All checks
drawn against the activity fund had to be countersigned by the principal or a person designated by him in 53 schools. This countersigning was permitted to be done by a faculty member in one school or by the business manager in another school, while two schools required only the treasurer's sig nature on a check. Sixty schools, under certain circumstances, permitted some organizations to overdraw their accounts with the Activ ity Fund.
All depositors were allowed to draw out as much as
they had deposited in 63 schools, regardless of the needs shown by non-supporting activities or organizations. V.
RECORDS KEPT
The financing of activities and the accounting therefor in only seven schools were in charge of the commercial depart ment, while one school reported that a commercial teacher had such duties.
In a few instances commercial pupils, under the
direction and supervision of a commercial teacher,
served as
bookkeeper, check writer, cashier, statement clerk, ledger clerk, assistant bookkeeper, auditor, and pupil treasurer. A combined cash journal, showing all receipts and dis bursements, was maintained by 68 schools.
Sixty-nine schools
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53
had a ledger with accounts for every organization or fund, kept Toy the general treasurer or pupil delegated by him.
One
school kept a ledger for only a part of the accounts, while another used only the columnar journal for this purpose.
In
50 schools the postings were made directly from the receipt book, check-book stubs, or disbursement orders, to the re spective ledger accounts. Regular financial reports were made to the principal in 72 schools, while in one school the principal made these re ports to the organizations within his school.
In only seven
Instances did the treasurer of each organization make reports to the principal.
The school treasurer made a report directly
to the organizations in 10 schools. Each organization was required to keep an accurate account of its expenses and receipts in books of its own in 52 schools; one school reported that this was done in part, while a third reported that the organizations were merely supposed to keep such records but did not always meet this requirement. The organization books were checked periodically by the high-school treasurer in 34 schools.
One school set up a fac
ulty audit-committee for this purpose. In only seven schools did pupils
receive credit towards
graduation for financial record-keeping of the activity funds. Forty-nine schools used pupils in this capacity. Schools were very careful in keeping a record of who was responsible for the expense In case of an injury to an athlete.
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54
According to Table XXI, in twenty-eight
(33.3'p) of the schools,
this expense was met by insurance carried by the athlete but secured on a cooperative basis through the athletic department; in 26, by insurance carried by the athletic department; in 14, entirely by the athlete or his parents; in nine, by the ath letic department alone; in seven, by insurance paid jointly by the athlete or parent and athletic department; in six, jointly by the athlete or parent and department; in four, jointly by athletic department and state activities uepartment; and in three or less, by several other methods.
VI.
FORmd USED
The respondents were most liberal in answering the re quest made for samples of forms that were used in the conduct of their activity finances; 140 being received in compliance. It would be impossible to show all or even a large part of these in this study; neither would it be practical nor advis able for any one school to use all of them in its organization. A list of those which are unique and most-often submitted in cludes the following:
accounting record of cash advanced for
expenses, activity-budget-plan card, activity ticket, athletic report, authority-to-pay card, balance sheet, box-office re port, budget request, cash-deposit summary, cash voucher, claim blank, coach’s-expense account, columnar cash-journal, credit slip, daily cash-report, delivery order, deposit enve lope, aeposit slip, enrollment-fee card, estimated-budget for trip-expense, feo-fund report, final report of trip-expense,
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55
TABLE XXI LIABILITY FOR ATHLETIC INJURIES
Insurance carried by the athlete but secured on a cooperative basis through the athletic department .
28
Insurance paid for by the athletic d e p a r t m e n t .....................25 By athlete or his p a r e n t s ..........14 By athletic department alone .........
9
By insurance paid jointly by athlete or parent and athletic depart ment ............................
7
Jointly by athlete or parent and de partment ...............
6
Jointly by athletic department and state activities department . . .
4
By insurance by state activities de partment ........................
3
By insurance by athlete
3
.............
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56
financial report, game-expense report, gate-receipt report, general financial record, individual financial record, in dividual performance record, instructions for handling money, monthly report of activity funds, newspaper, payment notice, pay order, petty-cash voucher, purchase order, purchasing req uisition, receipt, receipt for cash, record of deposit, record of ticket-sale, refund card, report of athletic contest, re port of cash account, report of fees collected, report of the treasurer, request for payment, requisition, requisition for disbursement, revenue-received report, school-remittance blank, semester audit, statement of account, statement of balance due, statement of condition, statement of receipts and disburse ments, student-activity-ticket distribution, student-activityticket funds deposited, ticket record, ticket-seller1s report, time sheet, transfer, transfer voucher, treasurer's receipt, treasurer’s report, trial balance, voucher, voucher check, voucher jacket, and withdrawal slip.
VII.
SUMMARY
Copies of a questionnaire were mailed to 104 schools with 500 or more enrollment, in the eight states of Colorado, Kansas, Montana, Nebraska, North Dakota, Oklahoma, South Dakota, and Wyoming.
Eighty-four replies were received.
rollment of these schools was 1,104.
The average en
In most cases the prin
cipal supplied the information requested. The most-often listed accounts included in the activity funds of these schools were newspaper, athletics, yearbook,
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school council, and senior class.
The majority of these
schools operated a cafeteria. The financial organization's central office was most often located in the principal's office. In the majority of cases it was necessary for the general fund to subsidize activities or organizations which were not self-supporting.
Seldom were organizations which put on en
tertainments or dances for the purpose of making money re quired to give a certain per cent of their earnings to this fun d. Twenty of the schools responding had a school bank.
In
90 per cent of these instances the high-school bank was oper ated by the same officials that handled the activity funds. Most schools consolidated all accounts into one bank ac count.
In the majority, this single bank account was subject
only to the high-school treasurer's orders.
Quite often the
principal was required to approve these checks. A high-school treasurer was found in 69 of the schools. Most often he was a faculty member.
In nearly all of the
schools he had custody of funds of all activities and organize tions.
This did not prevent having an organization treasurer
wi th i n each a ct iv it y group.
The organization treasurer banked
with the high-school treasurer.
Many organization treasurers
were trained to conform to a suitable system under supervision of the high-school treasurer.
Orders or requisitions, receipt
and bills were filed.
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58
The most common amount of bond under which the treasurer worked was $5,000.00.
Nearly all schools followed the pro
cedure of having the Board of Education appoint an accountant to audit the treasurer's books. About three fourths of the schools used the activityticket system, in some cases selling more tickets than there were pupils enrolled.
On an average, 83 per cent of the pu
pils bought an activity ticket, at an average price of $4.31. In the majority of cases these tickets admitted to athletic events, plays, musical events, special assemblies, and in cluded a newspaper subscription. Most schools distributed the net revenue from the sale. Athletics, the newspaper, general, music, dramatics, debate, and the yearbook shared most often. The average annual activity-fund receipts per school were $35,657.11.
This amounted to a little less than $37.00 per
pupil enrolled.
Athletics is responsible for an annual aver
age revenue of $12,050.70.
Debate-expense revenue was raised
by varied schemes, no one method being used in a very large number of schools.
The general fund also had more calls for
money than it could find ways to produce.
The largest number
of additions came from a share in the activlty-ticket sales. Fewer than half of the schools collected class dues. those which did, the averages collected were:
Of
seniors, $1.92;
juniors, $1.38; sophomores, 69^; and freshmen, 79$^. the class rings were purchased in the junior year.
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Most often
59
The money at the gate of the athletic field and at the doors of the gymnasium and auditorium was generally collected by faculty members.
Pupils, supervised by faculty members,
did this work in some instances. Schools which had pupils canvass the community to sell tickets were in the minority. All gate receipts in a large number of high schools first passed into the hands of the high-school treasurer before any expense charged against the organization could be paid.
Re
ceipts in duplicate were issued for each deposit, the original being given to the depositor.
A definite system of checking
on gate receipts to see that the cash taken in corresponded with the sales was quite generally used. Most high-school newspapers carried advertising. average per-column-inch rate-per-issue was 66$^.
The
The most fre
quent subscription charge for the newspaper was $1.00 per year. Bi-weekly publications led among these schools.
The downtown
publisher was responsible for the printing of three fourths of these papers.
Their charge was on the average, $100.29 per
issue. Slightly more than half of the yearbooks carried adver tising,
although there was little difference between the sell
ing price of those which did and those which did not carry such advertising.
The most frequent price for each was $3.00 per
copy. Very few schools permitted purchases by pupils from mer chants without an order from the principal or sponsor.
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A
60
properly-signed requisition was usually necessary before any bills could be charged against the activity fund. were lax about enforcing this rule.
Some schools
The schools were unani
mous in the rule that each expenditure had to be approved by the faculty adviser of the organizations concerned. Expenses were, as a rule, paid by check in practically all schools, but a few admitted they paid athletic officials in a different manner.
Checks had to be countersigned by
the principal or someone authorized by him to do so. Most schools permitted some organizations to overdraw their accounts with the Activity fund.
The general rule was
that all money deposited could be withdrawn by the depositing organization. There were some instances where commercial pupils, under the direction and supervision of a commercial teacher, handled much of the activity finance. A combined cash journal, showing all receipts and dis bursements, plus a ledger with accounts for every organiza tion or fund, seemed to have been the general practice. Regular financial reports were made monthly to the prin cipal. Each o r g a n i z a t i o n was
su pposed
to keep an accurate ac
count of its expenses and receipts in books of its own. Several schools granted pupils credit towards graduation for financial record-keeping of the activity funds. There was a wide variance of responsibility for acci dents which caused injuries in athletics.
A number of the
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61
athletic departments sponsored insurance which was carried by the athlete. One hundred forty forms used by the various high schools were submitted in compliance with the request made. ing currently introduced were:
Some be
aetivity-budget-plan card,
box-office report, enrollment-fee card, pettj^-cash voucher, refund card, transfer voucher, ana treasurer’s receipt. Those in general use for some time wer e:
activity ticket,
columnar cash-journal, deposit slip, monthly report of ac tivity funds, purchase order, receipt, requisition, voucher checks.
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and
CHAPTER IV
CONCLUSIONS AND RECOMMENDATIONS The present study of the administration of alliedactivities finances in 84 selected North Central Association High Schools of Colorado, Kansas, Montana, Nebraska, North Dakota, Oklahoma, South Dakota, and Wyoming sought to answer six major questions:
(1) Who is assigned the task of r e
ceiving, spending, and accounting for the funds belonging to the allied activities?
(2) What procedure is used in re
cording receipts for the allied activities? ments made? payments?
(3) How are pay
(4) What records are kept of these receipts and (5) What forms are necessary in receiving, paying,
and recording transactions, involving these accounts?
and
(6) What uniform systems might be developed that would be practical for the larger high schools to follow in the re ceiving, paying, and recording of allied-activities money? An extensive summary follows each chapter, and is, therefore, not repeated here.
These summaries begin on pages 20 and 56. I.
CONCLUSIONS
Although acceptable methods were being followed in the handling of allied-activities finances in a large number of schools, many did not follow these approved practices. following conclusions have been reached in this study* 1.
Principals and other administrators, as well as
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The
63
faculty members, have been doing the activities-finance work in addition to their other regular duties. 2.
Too few schools have permitted advanced commercial
pupils the experiences of actually handling the finances. 3.
In many cases credit toward graduation was not granted
pupil-helpers for the assistance they gave. 4.
Most receipts passed through the treasurer’s office
before expenses were paid. 5.
All accounts were consolidated into one bank account,
drawn upon only by the activities’ treasurer. 6.
Some activity treasurers were not under bond; others
were not sufficiently bonded. 7.
Schools, in many instances, were charging fees for
instructional supplies to be used in classroom work.
It is
the feeling of the present writer that these should be paid for by Board-of-Education funds. 8.
Many various forms were used in the handling of re
ceipts and payments.
The number should be reduced to that
required for efficiency and business-like procedures. 9.
The recording and accounting for receipts and pay
ments was more nearly uniform than the methods of receiving and di sb u r s i n g the money.
10.
There seemed to be a trend of increased receipts in
comparison with a decade ago. 11.
There was much similarity in the reports made at
the close of the monthly and annual financial periods.
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64
II.
RECOMMENDED UNIFORM PROCEDURES
It is the purpose of the present writer, from the data secured in this study and from personal experiences, to recommend uniform practices and forms.
It is realized that
not all schools will be able to follow these suggestions without change, owing to varied local situations. Because of the demand on the part of business educators for real business practices for their pupils, and of the num erous tasks of the principal’s office, the handling of the alliea-activities finances might well be undertaken by the commercial department.
The overseeing of this work should be
delegated to one of the instructors in that department, pref erably one that handles advanced bookkeeping, or if that sub ject is not offered, one of the teachers of beginning classes. He should be called the activity treasurer. In order to provide practical business experiences for them, a number of advanced commercial pupils should be selected as his assistants. least one unit
Each of these should have completed at
credit in the commercial department.
The num
ber so selected should equal, at least, the number of daily periods in that school plus three.
The first choice of these
pupils could be given the title of pupil-treasurer.
He should
be assisted by a school-cashier and two assistant cashiers. Then there should be a head bookkeeper, two ledger clerks, a statement clerk, and the remainder of the force, if any, would be assistant bookkeepers.
The usual practice of granting
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65
credit for this work is that each pupil would receive a half unit in bookkeeping for each year's service. The activity treasurer should be bonded for a sum approx imately equal to the largest amount of cash on hand at one time. One of the cashiers would be assigned to the cashier's office for a period of approximately 25 minutes before school in the morning.
Another would have the assignment of the same
length, coming just before the afternoon session, while the third would have a like period just after the close of school in the afternoon.
During the rush season of making payments,
they would be assisted by as many of the treasurers, book keepers, or clerks as would be needed to take care of the business. Each of the bookkeepers and clerks would be assigned a different period to work in the office, so that there would always be someone on duty.
When not taking deposits or issu
ing money or checks, they would make entries in the combined cash-journal, post to the ledger, make statements, keep the cash in order, or make bank deposits. attempt to keep the posting up-to-date.
The ledger clerks would The statement clerk
would get out statements as soon as possible after the close of each monthly period.
The bookkeepers would see that all
entries were made in the combined cash-journal.
Each would
complete another's undone work, thus getting the various kinds of experiences that would be provided.
Only the activity
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66
treasurer or the pupil treasurer would be permitted to sign checks. On the first day of school or soon thereafter, each pupil in the school would check on the left-hand side of a paper copy of the enrollment-fee card the fees he will pay.
The
pupil-helpers will check these by office enrollment cards and copy the corrected amounts onto the permanent enrollment-fee card.
These fees can be paid in part, but all must be paid
by the close of the first six-weeksf period.
7/hen a pupil
makes a payment, he fills out a treasurer's receipt and gives that with the money to the cashier.
The cashier then checks
to determine that the amount is correct and signs or stamps his own name on the pupil's copy.
He then gives that part to
the pupil, filing the treasurer's copy as a part of the day's business.
At the close of the day, a master deposit slip is
made for all the treasurer's receipts issued during the day. A bookkeeper gives the pupil credit on his enrollment-fee card for payments received, always bringing down the balance. The pupil treasurer writes a receipt for each deposit slip.
These receipts are written in duplicate and are num
bered chronologically, the duplicate receipt remaining in the permanent book.
The n u mb er of the receipt is written across
the deposit slip, so that reference might be made to it later. Some time before the first activity takes place, the activity-buaget plan is presented to the pupils, first in the school newspaper, then either in their home room or in an
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assembly.
The pupils are given paper copies on which they
may check their intended purchases, adding on the blank lines at the bottom any other dues they would like to pay on this budget plan.
These are collected, corrections are made if
errors occur, and the information thereon is copied on a per manent activity-budget-plan card.
These plan cards must be
paid in full by the end of five months, the fifth of the tota being due each month.
Payments are made on this plan in the
same manner as on the enrollment fees.
As needed, lists are
furnished for the benefit of all the pupils who have made payments up-to-date.
At the close of each month, distribu
tion is made of the total of all enrollment fees collected, and also of all activity-budget-plan collections.
This is
done by the pupil treasurer. When any organization has money to deposit, either from dues collected, sales, or other activities, the treasurer should fill out a deposit slip, and with money in the amount named thereon, present both to the cashier or pupil treasurer on duty for a receipt.
These receipts are handled as any
other receipt that is written.
If there is either federal
admission tax, or state sales tax, or both, the depositor should use
the
special fo r m of deposit
specific information.
slip,
c a l l i n g fo r that
If there has been a sale of tickets,
this deposit should be accompanied by a report of ticket sale There is more to allied-activities finances than receipt Money is also paid out.
Before any checks are written, a
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68
requisition should he issued.
The present writer recommends
that when organizations issue requisitions these should be written in four copies, each of a different color.
The orig
inal copy goes to the merchant or receiver of the money; one copy, to the treasurer's office for its permanent record; a third copy also, to the treasurer who, at stated intervals, hands to the principal these copies of each of the requisi tions received within that period; and a fourth copy is re tained in the organization's requisition book as a record of its expenditurea Another set of requisition books could be made up with only two copies of requisitions for use in paying school--not organization— funds, one to be kept by the principal and the other as a part of the treasurer's permanent record.
All or
ganization requisitions should be signed by both the sponsor and pupil treasurer of that organization, and the school req uisitions should be signed by either the person in charge of that school fund or by the principal. At times there are needs of small amounts of cash to pay petty bills or an organization needs to withdraw cash, not knowing the exact amount needed for this occasion. ples
of the latter are:
Two exam
the coach's taking an athletic team
on a trip, or the sponsor of the pep club's sending a pupil downtown to get some crepe paper to decorate the goal posts. The sponsor or coach signs a petty-cash voucher for an amount, sufficiently large to provide what is needed.
After the payment,
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69
any amount left over is returned and subtracted on the voucher. The voucher is then attached to a requisition filled out by the pupil treasurer.
A check is written to '‘Cash" to reim
burse the cash box for the amount of money withdrawn and not returned to it.
No check should ever be written without a
requisition on file to show the authority for that check. The check number must be written on each requisition. Where copies of each requisition are furnished, many princi pals do not care to sign the organization’s requisitions nor the checks. Books with three receipts to a page and with alternate pages permanently bound are suggested.
These should be seri
ally numbered, preferably by machine. It is much more convenient if the cashier's office can be a separate office, but if this is not provided a desk in the back of a bookkeeping room or a desk in the general of fice will suffice. The distribution of the activity-ticket-sales receipts should be determined by an activity committee, which might be • composed of the principal; director of activities, if one is employed; the activity treasurer; and the sponsors of all ac tivities concerned.
The method of determining this distribu
tion should be left entirely to this committee.
They, too,
should determine where the revenue for the general fund should be found.
This committee can be called upon to decide many
questions of policy of the allied activities.
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70
Because of the federal Deposit Insurance Corporation regulation that not more than §5,000 deposited by a person or organization In one bank Is insured, it will probably be compulsory to have accounts in more than one bank. It is recommended that, without exception, all organi zations must make their deposits with the activity treasurer. Under no circumstances should they be allowed to pay out cash from receipts before depositing. Another recommendation is that ticket sellers and takers should be pupils, accompanied and supervised by faculty m e m bers.
The latter often tire of having to do this task, but
pupils like to do this work.
It has been the present writer’s
experience over a period of twenty years in three different schools that many pupils do more efficient work than some faculty members.
Besides, the experience is very valuable
for the pupils allowed to participate.
The director of ac
tivities, or if there is none, the activity treasurer, should have a definite system of checking on gate receipts to see that the cash taken in corresponds with the sales. Overdrafts of organization accounts should be allowed only in case visible future revenue is apparent, and then only with permission of the principal or director of activities. A monthly financial report should be made to the princi pal and to the board of education.
The present writer recom
mends that this report appear in the school paper, so that all pupils might consult it.
At the close of the year, an annual
Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
71
report, showing the totals of all the monthly reports, Is made.
At the close of each month, organizations receive a
statement of receipts, disbursements, and the balance at the end of the period. tions'
At the close of the year, pupil-organiza-
treasury books are filed with the activity treasurer.
The board of education or the principal, at the close of
the school year, should arrange for an audit of all the
books by a competent auditor.
A number of boards of educa
tion pay the charges for this service.
III.
RECOMMENDED FORMS
The following forms have been devised from the many sub mitted, as necessary for the proper conduct of the alliedactivities finances.
It is realized that some schools will
want to use more than these, but it is hoped that the presen tation of these will be of benefit to those concerned. Activity-budget-plan card.
This is printed on paper and
also on card, in sufficient numbers so that all pupils may have a paper copy of each on which to write his choice of ac tivities.
As illustrated in Figure 1, on the left-hand side
is
presented the list of activities he is
likely to want.
If
he
wants the complete activity ticket, he
checks that, but
if
he does not want all of the activity ticket, he checks the de sired items in the same square, all of which are included on the activity ticket.
Below the square are the yearbook, his
class dues, and his subscription to the Junior Red ^ross. Nearly all of the pupils will make a subscription to these.
Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
72
FIGURE 1 ACTIVITY-BUDGET-PLAN CARD
]
'A
"Sfame-------------------------------------------------------- Home Room
—
—
PAYMENTS
Hutchinson H igh School ACTIVITY BUDGET PLAN 1950-1951 A c tiv ity T ic k e t B b o tb a ir B u k e tb a ll°
B a l. D u e
A m t. P a id
3 .5 0 .5 0
f r i t H a w k R e v ie w 0
.5 0
B a n d C o n c e rt0
.3 0
O rc h e s tra C o n c e rt0
.3 0
T o ta l P a ym e n ts
3 .0 0
REFUNDS
G la ss D u e s J u n io r R e d C ro ss
T o ta l D u e
$ 4 .5 0 2 .0 0
A ll S c h o o l P la y 0
JU la g a ro o
D a te
D a te
Am ount
S ig n a tu re
TO TAL
Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
73
There are three blank lines below on which he may add any other club dues or assessments he wishes to add to this plan. This he then totals and hands in.
A pupil-helper in the of
fice checks to catch any errors that might have been made, copies the corrected data on a card, and returns the origi nal to the pupil.
On the right-hand side are spaces for
recording dates, amount paid, and balances due as payments are recorded.
A line at the bottom is for totaling.
Activity ticket.
It has been the experience of the pres
ent writer that many pupils lose their activity tickets some time during the year.
For that reason, it is recommended that
a separate activity ticket be issued for the fall season, and a second for the winter and spring season.
Each ticket bears
a row of numbers representing the events the holder has per mission to attend.
Another reason for the divided ticket is
that by punching the non-athletic-event numbers, the fall season ticket can be used as a season football ticket, and the winter- and spring-season ticket can be used for a basketball and spring sport-season ticket.
This ticket is
illustrated in Figure 2. Columnar cash-journal.
A 24-columnar cash-journal can
be made up by buying the loose-leaf paper and binder at al most any office-supply store. are suggested:
The following twelve headings
cash on hand, name of bank, other banks, Fed
eral admission taxes, state sales taxes, board-of-education funds, school funds, general fund, athletics, organization
Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
74
FIGURE 2 ACTIVITY TICKET
i 950-r951 F a ll Season Hutchinson Senior H ig h School H om e
'Name
N?
Room
Est. Price . . Federal Tax State Tax . .
800
TOTAL
. .4^ .
.. . $3.5«
Lost C ards Replaced $ .2 %
#
r_
Reproduced with permission o f the copyright owner. Further reproduction prohibited without permission.
75
funds, activity-budget plan, and enrollment fees. be a debit and a credit column for each heading.
There will Each item
in the other banks, board-of-education funds, school funds, and organization funds will be posted to the account under the respective heading in the ledger, while all other columns will have only the totals posted at the end of the month or other period. Enrollment-fee car d.
Like the activity-budget-plan
card, this, too, is printed on both paper and card.
Each
pupil may have one of the paper copies, as illustrated in Figure 3, on which to compute what fees he must pay.
He
checks, on the left side of the copy, the fees that he will be required to pay, as his teacher reads off the list and gives the amount of each, and then he totals for himself the amount due.
A pupil-helper in the office checks this with
his enrollment card to detect any errors he might have made, and then enters the corrected amounts on a card and returns the original to the pupil.
On the right-hand side are spaces
for the recording of date, amount of fees, amount paid, and balance due.
A line is provided at the bottom for totaling
the amount of fees and the amount paid. De pos it
ures 4 and 5.
slip.
Two deposit
slips are i l l u s t r a te d in Fig
One is used for deposits without either Federal
admission tax or state sales tax; the other, in case either or both of the above-mentioned taxes apply to the deposit.
Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
The
76
FIGURE 3 ENROLLMENT-FEE CARD
'XANTE ... log .
3, 4.
~..........
Eng.
Dramatics
Sr. Probs.
Amer. Hist.
W o rld
Gen. Math. Biol.
Coml. Law Art
7, 8.
Const.
Hist.
H
u t c h in s o n
Alg.
Geom.
H
ENROLLMENT
Psych.
Chem.
Gen. Bus.
igh
S
c h o o l
FEE CARD
.1350-1951
Date
Amt. Fees
Amt. Paid
Bal Du*
Physics
Typing Cons. Prob.
Shthd. Home Econ.
Mech. Draw.
Woodwork.
Auto Mech.
Printing Band
Glee Club Orch.
Towel
Instrument Locker Key
TOTAL K U
Eng.
5, 6.
HOME ROOM.
Total
NO. 4M
|
;
—
Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
■
580.64
$402.21
648.50
10.00
45.00
26.41
18.59
276.75
210.19
66.56
Building Rentals Chemistry Locker Keys Lost Books Manual Training Mechanical Drawing Music Pees
To the Board |178.43
$578.50
60.00
35.30
35.30 1100.91
40.84
1059.87
39.50
.60
38.90
271.75
37.77
Music Rentals
76.60
Physics
36.00
Sanitary Cabinets
103.45
Towel Pees
571.00
Tuition
708.75
TOTALS
Previously Remitted
$4493.95
232.74 66.10
1.24 10.50
30.97
5.03 103.45
7.32
563.68 677.80 30.95
$766.51
$1555.14
Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
32172.50
106
1949 - 19b0 ACTIVITY TICKETS: Ticket Sales Sundry Items Transferred toAtfaletics Buzz General Music Speech 1949-1950 Overdraft ALLAGAROO: Subscriptions Organization Space Sundry Items Printing and Binding Supplies 1948-1949 Balance 1949-1950 Balance
Receipts
Payments
|2609.44
$12.17 18.02 1492.45 282.66 423.59 192.20 192.20 2613.29
2609.44 3.85 |2613.29 $3042.02 1476.00 55.18 “ 4 573.20 2032.68 $6605.88
ART: Fees Supplies Refunds and Transfers 1948 — 1949 Balai-iCo 1949-1950 Balance
$88.50 '60.75 6.77 156.02 10.03 $166.05
ATHLETICS: Football— Gate Receipts Transportation Guarantees Supplies and Repairs Equipment Meals and Rooms Officials Scouting Basketball— Gate Receipts Guarantees Tournament Equipment Officials Transportation
£5230.10 247.13 345.00 53.55 6.90
5882.68 $5428.89 150.00 62.93 36.95 5.00
M e a l s and Rooms
Convention Hall Rental Repairs and Supplies Scouting Advertising Track— Entry Fees Gate Receipts Equipment Transportation Meals and Rooms Repairs anu oujjpiies Officials
5683.77 #197.00 79.40
Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
#2613.29 $6.00 125.60 3891.75 449.43 4472.78 2133.10 $6665.88
#129.16 5.50 154.66 31.39 #166.05 $366.70 1084.64 175.00 725.60 1503.81 516.45 292.00 229.20 4893.40 #316.15 52.00 615.51 530.40 745.18 616.60 540.00 373.22 127.00 54.00 3972.06 $34.50 908.23 494.80 426.88 48.45 25.00
107
Receipts Baseball— Transportation Equipment Meals and Rooms Repairs and Supplies Officials Entry Fees Wre stling— Guarantee s Tournament Transportation Equipment Meals and Rooms Repairs and Supplies Officials Tennis— Entry Fees Transportation Equipment Meals and Rooms Supplies and Repairs
$85•00 41.98
M.126.98
$2.93
Summary--Football Basketball Track Baseball Wrestling Tennis Golf Miscellaneous 1948-1949 Balance 1949-1950 Balance BASKETBALL TOURNAMENT: Gate Receipts Team Expenses Officials and Gate Force To K. S. H. S. A. A. Deficit
$126.44 373.77 128.41 241.94 77.70 30.00 $978.26 $6.00 96.08
68.10 42.31 2.50 $214•99 $ 1 5 5 '. 36
Golf--Transportation Meals ana Rooms Equipment Entry Fees Miscellaneous--Insurance Benefits Camera Telepnone calls Miscellaneous Items Awards Activity Ticket Distribution Tournament Deficit Allagaroo Dues and Meetings
Payments §249.71 208.42 117.99 61.95 55.00 5.00 $698.07
$400.65 30.00 11.41 5.13 3.19 1492.45
$1942.83 $5882.68 5683.77 276.40 126.98 2.93 1942.83 13,915.59 2,198.29
106.34 84.63 4.00 $356.33 $402.15 711.04 91.14 147.65 160.16 593.12 225.00 79.00 $2409.26 $4893.40 3972.06 1938.86 698.07 978.26 214.99 350.33 2409.26 15,455.23 658.65 $T5~;iI3.68
$1643.61 $1688.80 465.75 82.18 593.12 $2256.75
$2256.75
Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
108
BOOK RENTALS: Biology Bookkeeping Chemistry Consumer Education Dramatics G-eneral Mathematics Geometry Manual Training Physics Printing Psychology Shorthand Typing
1949 - 1950 1949 Balance #15.47 .01 67.29
1948-1949 Balance BUZZ: Advertising Subscriptions and Sales Activity Ticket Distribution Sundry Items Supplies and Equipment Printing Allagaroo 1948-1949 Balance 1949-1950 Balance CLASS OF 1950: Announcements Senior Banquet and Prom Caps and Gowns Senior Dues and Pictures Senior Play Class Memorial Flowers Sundry Items 1948-1949 Balance CLASS OF 1951: Dues Allagaroo Space Sundry Items 1948-1949 Balance 1949-1950 Balance
Receipts Payments #466.58 #462.88 38.15 38.16 45.00 112.29 73.33 73.33 40.79 40.79 52.08 46.75 0. D. 3.33 37.33 13.70 51.03 31.40 51.52 20.12 108.50 179.92 71.42 15.26 7.20 22.46 0. D. 1.17 171.34 170.17 33.91 216.06 249.97 125.25 178.17 52.92 8309.23 k>1454.38 #1743.61 309.23 51743.61 #1745.61 % Receipts Payments 82110.37 * 361.25 94.66 #170.27 20.00 3.10 536.89 1598.00 20.00 2589.38 2325.16 795.40 1059.62 #5364.78 #3384.78 #924.54 863.98 749.60 607.85 249.50
3395.47 41.11 83436.58
#3436.58
8172.85 172.85 17.53 8190•08
CLASS OF 1952: Dues Allagaroo Space Flowers Sundry Items
#920.59 778.47 749.60 435.00 100.50 386•66 39.42 26.34 3436.58
#105.00 12.54 117.54 72.84 #190.38
§117.60
117.60 1949-1950 Balance #117.60
Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
#105.00 10.13 1.17 "116.30 1.30 .,.117.60
109 1949 - 1950
D0CEY-D0E CLUB: Transferred to GENERAL 1948-1949 Balance
Receipts
Payments 8 •90
8.90 »• -0
8.90
ENGLISH: Lees
Books and Magazines Sundry Items 1948-1949 Balance 1949-1950 Balance
8257.75 126.05 5.00 388.80 92.97 8481.77
FACULTY FLOWER FUND: Receipts Flowers 1948-1949 Balance 1949-1950 Balance
8294.07 164.08 458.15 23.62 8481.77
82.50 $32.57 41.17
11.10 767
FEDERAL ADMISSION TAXES: On Athletics Activity Tickets Plays Parties Concerts Movies Payments
$2635.44 421.78 209.09 183.58 136.87
10.00 6596.76
G. A* A* Parties Dues Sundry Items Awards Allagaroo 1948-1949 Balance 1949-1950 Balance
8385.76 68.60 23.81
83596.76 $5596.76 $294.92 117.98 40.41 55.50 508.81
478.17 81.76 §559.95
GENERAL: Revolving Fund Cashier Activity Ticket Distribution Stamps Sundry Items Telephone Usher Expense
8*15.67
8528.90 419.04 254.39 248.73 62.77 9.71
51.12 8559.93 $339.94 574.38
1523.54 1948-1949 Overdraft 1949-1950 Overdraft
199.87 294.46 17..05 1425.70 184.84
87.00
81610.54 H CLUB: Sundry Items Dues Allagaroo Space 1948-1949 Balance 1949-19oo oalance
843.72 25.50 69.22 .75 .97
Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
824.07
20.00 44.07 25.90 .97
110
1949 - 1950 H I-Y s
Stand Dues Sundry Items Allagaroo Space Supplies 1948-1949 Balance 1949-1950 Balance
Receipts |361.77
8.00 6.07 375.84 125.16
Payments $293.86 2.50 62.59 37.00 25.04 420.99 80.01 $500.00
2.500.00
HOME ECONOMICS: Book Rentals Key Deposits Supplies and Sundry Items
$61.40 25.50 69.47 156.37
$70.25 28.25 5.30
l'O'STs'G 1948-1949 Balance 1949-1950 Overdraft HOME EC CLUB: Candy Camps and Conferences Dues Sundry Items Allagaroo Space Donations Transferred to F. H. A. 1948-1949 Balance KAYETTES: Bookstore Dues Sundry Items Camps and Conferences Supplies Allagaroo Space 1948-1949 Balance 1949-1950 Balance
38.02 14.55 $156.57 $1666.79 130.44 63.35 33.93
1894.51 108.91 $2005.42
156.37 $1441.17 267.65 .35 42.48 37.00 19.00 195.77 2003.42 $2003.42
$444.40 135.00 65.44 43.00 687.84 258.41 $946.25
LIBRARY FINES: Fines Memorial from Class of 1950 Expenses 1948-1949 Balance
153.'SS 104.03 $257.92
1948-1949 Balance 1949-1950 Balance
b 188.15
188.15 25.97 «&2l4.12
MANUAL TRAINING (Special): Deposits Supplies 1948-1949 Balance
132.69 $946.25
$117.23 36.66
1949-1950 Balance
MAGAZINES: Fees and Refunds Magazines
$202.81 133.50 103.44 227.92 90.39 55.50 813.56
$53.21 ‘53.21 204.71 $257.92 $12.59 183.61 I9S7275 17.92 $214.12
$16.15 $12.30 19.63
Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
111
1949 - 1950
MUSIC: Salthawk Revue Choral-Orchestra Festival Band Concert Band Day Activity Ticket Distribution Instrumental Insurance Band Uniforms Sundry Items Supplies Wichita Festival Transportation Oratorio 1948-1949 Balance 1949-1950 Overdraft PALETTE & BRUSH CLUB: Sundry Items Allagaroo Supplies 1948-1949 Balance 1949-1950 Balance Dues PERRILL CLUB: Play Awards Dues Allagaroo Sundry Items 1948-1949 Balance 1949-1950 Balance
Receipts S394.16 262.18 240.39 195.51 192.20 162.00 59.15 37.96 18.55
1948-1949 Balance 1949-1950 Balance
$1917.09
$104.06
$87.87
20.00 11.75 119.62 12.79 10.75 3l52.4l 3296.67
1948-1949 Balance 1949-1950 Balance
$231.10 154.38 55.50 14.49 455.47
407.17 199.50
33711.03 32.43 3743.46 2762.09
$129.20 71.36 17.19 217.75 10.31 $228.06
SALES TAX: On Activity Tickets Athletics Music Parties Plays Stands payments Transferred t o General Fund