Oberlin College Kindergarten Training School. Oswego Normal School (New York.) Phoebe A. Hearst Kindergarten Training School (Washington, D. C.`. Ruth Avery Kindergarten Training School. Stout Kindergarten Training School (Menomonie, Wis.). Superior (Wisconsin) Normal School. Thomas Normal Training School (Detroit). University of Chicago (School of Education Kindergarten). MUSIC. Albion College. Alma College. Central Michigan Normal School (Mt. Pleasant). Chicago Auditorium Conservatory of Music. Chicago Musical College. Chicago New School of Methods. Cottey College (Nevada, Mo.) Crane Normal Institute of Music (Potsdam, N. Y.). Lawrence University (Appleton, Wis.). Michigan State Normal College (Ypsilanti). New England Conservatory of Music (Boston). Olivet College. Tomlin's School of Music (Chicago). Thomas Normal Training School (Detroit). DRAWING. Art Institute (Chicago). Central Michigan Normal School (Mt. Pleasant.) Michigan State Normal College (Ypsilanti). Pratt Institute (Brooklyn, N. Y.) Thomas Normal Training School (Detroit) Western State Normal School (Kalamazoo). 7 SCHOOL OFFICERS' MEETINGS. In order that the Department may come into closer touch with the people of the State, and particularly with school officers, the plan of holding in each county annually a school officers' meeting has been inaugurated, and during the fall of 1907 meetings have been held in the following counties: Iosco, Bay, Huron, Saginaw, Allegan, Calhoun, Oakland, and Macomb, and during the following year this plan will be continued until meetings have been held in every county of the State. tion. It is unsatisfactory to attempt to reach those in charge of Plan of the public schools by means of reports or circulars. Greater and better results will certainly be secured through a 'personal acquaintance and contact. The meetings thus far held have been very largely attended, and in some of the counties practically every school officer was present. The plan pursued thus far has been to take up matters of school law and the business administration of school affairs, giving particular attention to the use and care of school moneys and the duties and limitations of the officers who were elected as representatives of the people. Full and frank discussions have been given in regard to all these matters, and in each county a permanent organization of the officers has been effected. The purpose of this permanent organization is that there shall be at least an annual meeting of all the school officers of the county under the general direction of the Department, but under the specific direction of the county commissioner of schools, who is elected by the people to be the actual head of the school system of the county. It is believed that through this organization all the officers of the county will become acquainted with one another, and a bond of confidence will be established which will very greatly promote the welfare of the schools of the county. Teachers institutes are valuable for teachers, but if we are ever to improve our schools we must begin at the bottom, and here we find the board of education elected by the people with large powers and duties and even larger responsibilities in regard to the public welfare. No school can be efficient where the officers are indifferent or ignorant of their powers and responsibilities, or where the officers elected assume to interfere with matters that do not belong to them. We find both extremes. In some cases school boards are absolutely indifferent and give no attention to school affairs. In other cases they are extremely attentive, and by constant interference with the work of the teacher and the work of the school they hamper the teacher and retard school progress. There is a proper field of usefulness for the board of education, but it is not found in the schoolroom. Their duties pertain exclusively to school administration, and the rules and regulations which they may make have to do only with the external management of the school. The purposes of these meetings is therefore not only to promote an acquaintance among Purpose the officers themselves, but to distinguish carefully the line of of meetings.demarcation between the functions of the Department of Public Instruction, the school board, and the teaching force. There is great need for economy in all lines of school administration. There is still greater need for an active interest and earnest and hearty co-operation on the part of the people with the officials whom they elect to represent them and do business for them. All of these results it is believed will come from the careful management and continuation of school officers' meetings in the several counties of the State. SCHOOL MONEYS. Under the provisions of section 1197 of the Compiled Laws it is provided that all moneys coming into the hands of any officer of the State, county, township, or school district, pursuant to any provision of law shall be denominated public moneys. The sources of revenue for the public schools of Michigan are as follows: Primary school interest fund, one mill tax, fine moneys, dog tax, tuition, and voted taxes. The officers elected by the people to receive and disburse public money are required to keep such money separate and apart from their own and not mix it with their own money nor with that of any other person, firm or corporation. Further, such officers shall not under any circumstances use or allow this money to be used for any purpose care of other than that in accordance with the provisions of law. They money. cannot use it for their own purposes nor loan it to other persons, and such officers with the sureties on their bonds are absolutely liable to the school district or other public corporation which they represent for the safekeeping of all moneys coming into their hands. The treasurer of each school district is required to keep the school money separate and distinct from his own money, and under the statute it is separated into five different funds as follows: (a) building sites and permanent repairs; (b) teachers' wages; (e) library; (d) general; (e) incidental. These funds are derived as follows: (a) Building sites and permanent repairs from taxes voted by the people. (b) Teachers' wages from primary school interest fund, one mill tax, and voted tax. (c) Library, from fine moneys derived from the penal fines levied in the county and voted taxes. (d) General fund, from taxes, interest on deposited funds, dog tax, delinquent tax and tuition. (e) Incidental fund, from voted taxes, together with any surplus mill tax properly transferred to this fund. USES OF SCHOOL FUNDS. 1. All moneys voted by the people as taxes for the purpose of buildings, sites and permanent repairs must be used for these purposes, and if any surplus remains after such matters have been completed, this surplus may be continued in that fund for future contingencies, or may by a two-thirds vote of the taxpayers of the district be transferred to other funds. Teachers' wages. 2. The primary school interest fund can be used for teachers' wages only and cannot be borrowed and used for other purposes, nor can it be transferred to any other account. The one mill tax must be used for teachers' wages only until the district has had eight months of school, when any surplus remaining may by a majority vote of the taxpayers present and voting be transferred to the general or incidental fund. Library fund. 3. All fines assessed in any courts of a county for violations of the penal laws must be paid over from the court assessing the fine to the county treasurer, who will place these funds under the library account. The county treasurer annually, on the first of June is required to distribute this money under the direction of the Superintendent of Public Instruction to the several school districts of the county which maintain libraries and this money can be used by boards of education for library purposes only. No school board has authority to transfer library funds to other accounts or use them for other purposes. Any moneys voted by the people as a tax for library purposes must also be added to this library fund and used for library purposes. 4. The following is a statement of the taxes voted by the people, not the board, which constitute the general fund, and the items which may be purchased out of this fund: Under clause 7 of section 4665 (43) the people should vote stated sums for additional appendages, apparatus, library, debts, services of officers, transportation of pupils and indemnity bonds; the total of these sums together with the interest, dog tax, and delinquent tax and tuition, if any, will constitute the general fund, which may be used as follows: To pay for outhouses, fences, care and grading of grounds, taking of census, books for indigent children, furniture, apparatus not mentioned in section 4686 (64), transportation of pupils, officer's salaries in districts having more than fifty pupils, for bonds of the treasurer and for insurance. In paying for any of these items the director may draw an order on the general fund and the treasurer will charge the amount to this fund. It should be noted that the people at the annual meeting, if they need money for any of these items, should vote specific taxes for each of the items mentioned in said clause 7, for if they fail to vote money for each of these purposes then there would be no money in the general fund with which to pay for such omitted item. 5. Under section 4674 (52) the board is authorizd to vote a tax for incidentals and this is construed to include all such items or articles as are essential to the maintenance of the school. A school may be conducted without a library, transportation of pupils, etc., but the essential items mentioned in Sec. 4672 (50), 4686 (64), 4679 (57), 4778 (156) are to be purchased by the director and paid for out of the incidental fund and are as follows: Record books and blanks for officers, janitor's services, certain maps, glob, dictionary, library case, reading chart, looking glass, comb, towel, w er pail, cup, ash pail, poker, shovel, broom, dust pan, duster, wash basin, soap, chalk, erasers, as noted in said section 4686, also minor repairs such as window glass, door knobs, locks, etc., and free text books. The board is also required to provide fuel and a water supply (see sec. 4679), and as this may mean the renting of a well or the putting down of a ell, the pay for such water supply would come from the incidental fund. The director in drawing orders for any of these items will draw such orders ou treasurer will pay for them out of that fund. The investigation of the accounts and records of incidental fund and the chool districts has brought to light the fact that in the great majority of school districts, especially of rural school districts, the treasurer does not keep separate accounts of these funds, and there is great irregularity on the part of school officers in the drawing and cashing of school orders. School funds are mixed all together and no separate account kept of each, consequently School school boards are unable to make out accurate reports of re- accounts. ceipts and expenditures at the end of each year as the law requires. The purpose of the statute in defining school funds and their uses was clearly the protection of the people who pay the taxes, and all public officials who handle public money should be held to strict account for every penny coming into their hands and every penny they pay out. Such looseness and carelessness on the part of school officers as has been discovered is absolutely inexcusable, and results in many instances not only in the loss of public money but in the misappropriation and misuse of funds to the detriment of school interests. It is to be hoped that in the future school district officers will be more particular in their care and use of school funds, and that the plain provisions of the statute shall be strictly observed in every case. Circulars have been printed by this department at various times and distributed to the school officers of the State calling their attention to their duties in this connection and every officer is supposed to have a copy of the statute which he can consult at all times and determine his powers, duties, privileges and limitations. REPORT ON AUDITING DISTRICT ACCOUNTS. The law authorizing the superintendent of Public Instruction to audit. accounts of school districts is of recent date. It has, however, already justified itself. Before it had become operative there were requests for an auditor from several districts, and as it has be- Need of an come more generally known that such a law exists, the calls have auditor. increased far beyond our ability to respond, there being no one in this department who can give the matter his whole attention. The many requests show however that there is much dissatisfaction with the present method of accounting for public funds. The carelessness and negligence, disregard and ignorance of the plain. letter of the law with reference to accounting for public moneys is surprising and altogether too common. Sometimes officers do not so much as read the laws under which they are supposed to be operating, to say nothing of following such laws, nor is this condition confined to the school districts. In many cases it has been necessary to consult the books of the township before the district accounts could be audited. Often- Condition times the data needed could not be found in the township officers' of records. books until these books had been audited and proper corrections and additions made. Sometimes it has been necessary even to go to the books of the county treasurer for data that should be found in the township treasurer's books. This would not be the condition if the township books were kept in accordance with the forms which they contain, i. e., if each account was kept under its proper fund or head. In some cases the various columns for the proper data are ignored and the whole of the moneys |