used in the repair of equipment, apparatus or furniture.
Annual, Report of the State Board of Education 147
3. Other costs of maintenance.
Rent of school building. Any other item of expense incident to
keeping the building, equipment or grounds up to its former physical
condition should be included here.
AUXILIARY AGENCIES—
1. Library.
Expenditures for books, magazines, &c., for general reading and
reference, not including text-books.
2. Health Service.
Expenditures for the promotion of health when made for the
pupils of a particular school as distinguished from the general pro-
motion of health. ^
3. Other Auxiliary Activities.
The transportation of pupils, chargeable to the school to which
the pupils are conveyed; expenditures for community lectures, social
centers and general recreation.
CAPITAL OUTLAY—
1. Land.
2. New Buildings and Equipment.
3. Alteration of Old Buildings.
Tearing out walls, enlarging rooms, putting in partitions, re-
arranging the windows, or any similar change in the plan or ar-
rangement of the building.
4. Equipment of Old 'Buildings.
Any additional equipment or furniture which is not a replace-
ment of similar old equipment worn out or discarded. If a worn-
out heating plant, a high school laboratory, or other equipment in
an old building is replaced by a new outfit costing appreciably more
than the orginal equipment, the amount of the increase should be
charged here to capital outlay; and the amount it would cost to re-
place the old equipment with new of the same kind as the old should
he charged to maintenance under the head of replacement of equip-
ment.
The GENERAL LEDGER contains a further distribution or classification
of all expenditures not chargeable to a particular school. In order to econo-
mize on the labor required to keep this book, in which the counties have been
entering separate accounts for numerous t}'-pes of expenditures, a book has been
ruled with headings and sub-headings as indicated below. The information in
this form will also simplify the matter of reporting as well as furnish the data
according to the classification desired.
GENERAL CONTROL—
\. Offices expenses.
•Office rent, ofiice stationery and supplies and appliances, book-
keeping ledgers, postage, office janitor's service, repair and replace-
ment of furniture for the office, telephone charges, and the like.
2. Printing and advertising.
Report forms, blanks and printing not properly chargeable to a
particular school or other account.
3. Board Members ; Allowance for expenses.
3. Legal services.
5. Other costs of control.
148 Annual, Report of the State Board of Education
INSTRUCTIONAL SERVICE (GENERAL) —
1. Supervision.
Salaries, expenses, supplies and other costs of supervision not
segregated elsevi^here in the book-keeping.
2. Text-books.
3. Materials of instruction.
This includes any supplies employed in teaching, the use of
which involves their destruction, loss or breakage, and which are
distributed from the central office to the several schools in such a
manner as to make it impracticable to enter the charge in the School
Expense Ledger. '
4. Other costs of instruction.
AUXILIARY AGENCIES—
1. Health service.
2. Community activities.
Including also general recreation, such as playgrounds, school
athletics, track and field meets, and other exercises of a recreative
nature not included in such disbursements for a particular school.
4. Tuition fees for adjoining counties.
5. Other auxiliary agencies.
FIXED CHARGES—
1. Insurance.
2. Contributions and contingencies.
This includes disbursements to charitable societies, for celebra-
tions, membership of school department employes in associations,
payments due to accidents and other unforeseen expenditures not
chargeable to specific items.
3. Other fixed charges.
DEBT SERVICE—
1. Short term loans.
Receipts from loans should be entered on the credit side of this
ledger. In making the annual report to the State Board, loans con-
tracted and liquidated during the year should be entered neither
among receipts nor disbursements. Only loans, therefore, which
result in a reduction or increase of the current expense debt should
be reported here, or published in financial statements. But in the
book-keeping payments on short term loans should be entered here.
2. Interest on short terrh loans.
The BOOK AND STATIONERY LEDGER, for which any two-column
ledger is suitable, is the place for keeping an account with each school of text-
books and materials of instruction furnished from the office. Entries for these
items are made from receipts as given by the principal. Books and supplies fur-
nished direct by the dealer to a school should be charged directly to the school
receiving them. Care, however, should be taken to see that such bills are also
entered in the General Ledger under the proper accounts, for it should be re-
membered that the Book and Stationery Ledger is primarily an account of dis-
tribution, rather than of expenditures. •
The SALARY BOOK is ruled so as to require the writing of teachers'
names only once in each year, with a separate column for each monthly payment
Annual, Report of the State Board of Education
149
on account of salaries. When this book is used, the total amount of salary and
payments to teachers for the month may be entered in the Cash Book, rather
than the amounts paid to the several individuals. This book also has a column
for sundry expenses paid with the salary check. A voucher should be filed for
such expenses and they should be distributed from this voucher to the proper
ledger account. The Salary Book is the book of original entry for salaries.
The salary of the county superintendent and his office assistants should be
kept separate in the Salary Book from the teachers. If traveling expenses are
allowed regularly to members of the office force, the sundry expense column in
the Salary Book might be used for this entry.
The VOUCHER JACKET may be made according to the form shown on
the two following pages.
In addition to the classification of the expenditure shown on the back of the
Voucher Jacket, a column might be provided to indicate the school to which
the item is charged in the School Expense Ledger. This is not necessary if the
posting is done direct from the CASH BOOK.
Treasurer's Detailed Voucher.
Board of Education of County, Maryland
To Dr.
Public School Xo Election District No
19 Attach Bills Here
!
1' 1
1 1
1 1
1 II
1 II
1 1
1 1
1 i
1 1
i I
! 1
1
' li 1
1 il 1
1
1 1 1 !i
1 1 1
! 1 II 1
1 I 1 1 I il 1
1 1 1 1 ! ! i
1 . 1 1 i 1 • 1 1
1 1 1 1 ! 11 !
! 1 ! 1 ! II !
1
Totals , j j 1 1 II !
Received payment.
150
Annual Report of the State Board of Education
Check Number Voucher Number..
Approved for payment in Board order of
Checked by
19..
items
A. General Control:
1. Office Rent laudjExpenses.
2. Printing and Advertising
3. Board Members, Allo^vance
4. Legal Services
5. Auditing Accounts
6. Salary of Supt
7. Expenses of Supt
8. Salary of Asst. Supt. . . .
9. Expenses of Asst. Supt.
10. Salary of Clerk
11. Salary of Attendance
Officer
12. Expenses of Attendance
Officer
AMOUNT
13. Other Costs of General
Control
B. Instructional Service:
1. Salaries of Supervision. . .
2. Expenses of Supervision . .
3. Salaries cf Teachers
4. Text-books
5. Materials of Instruction..
C. Other Costs of Instruction
C. Operation of School Plant:
1. .Janitors' Wages
2. .lanitors' Supplies
3. Fuel
4. Other Costs of Operation
ITEMS
amount
D. Maintenance of School
Plant:
1. Repair of Buildings and
Up-keep of Grounds....
2. Repair and Replacement
of Equipment
3. Other Costs of Main-
tenance
E. Auxiliary Agencies and
Su ndry A ctivities :
1. Libraries
2. Promotion of Health ....
3. Transportation of Pupils
4. Community Activities . .
.5. Tuition Fees to Adjoining
Counties
6. Other Auxiliary Agencies.
F. Fixed Charges:
1. Insurance
2. Contributions and Contin
gencies
3. Sundry Fixed Charges.
G. Debt Service:
1. Redemption of Short Term
Loans
2. Interest on Short Term
Loans
3. Refunds Paid . .
H. Capital Outlay:
1. Land
2. New Buildings and Equip-
ment of New Buildings. .
3. Alteration of Old Build-
ings
4. Equipment of Old Build
ings
Annual Report of the State Board of Education 151
Letters by the State Superintendent announcing the adoption of
the revised cost accounting and reporting plan :
^- , ^ o • J Jul}' 19, 191^-
To the County Siipenniendcnt :
The books for the accounting system will be ready early in August.
The lowest bid for printing them was submitted by the
Company, with whom you should place an order for a set.
The several recommendations made by the superintendents in the
the meeting of April 25th have been studied and the forms reviewed
along the lines of the criticisms. It seems that the work of keeping
the general ledger, for which the committee suggested keeping an
ordinary ledger such as is now used, can be considerably reduced by
ruling a book for the purpose ; and the committee has co-operated with
this Department in drawing forms for such a book, which has been
added, making four books in all — three similar to the three now kept,
and the salary book, as reported at the meeting.
The size of the books (see number of pages indicated on the blue
prints used at the April meeting) was planned large enough to last a
county with one hundred teachers five years. Unless otherwise or-
dered, the books for the larger counties will be made proportionately
larger.
The four books will cost about $20.00. The bid on the first three
is $14.95.
The form for the principal's monthly report, which is to be substi-
tuted for the old term and monthly reports, will be ready by the open-
ing of school. There will be no further need for the old term reports.
The final or annual report for principals will be ready later. The sug-
gested revision of the teacher's register will not be ready for use the
coming year. The principals, with little extra work, will be able to
make the monthly and annual reports from the register now in use,
and I suggest that you continue it another year.
In compiling your annual report, when you report the cost by
schools, I should very much like to have each of the Approved High
Schools reported separately. A school that includes both an Approved
High and an Elementary Department should be listed as two schools,
some notation to indicate which is the high school being added.
The salary of a teacher who does both high school and elementary
school work should be pro-rated on the basis of the proportion of time
spent in each school. Janitor and fuel costs should be divided, approx-
imately, in proportion to the floor space used by each school ; and ma-
terials of instruction should be pro-rated on the basis of the number of
children in each school.
15^ AxNUAL Report of the State Board of Education
July 21, 1917.
To the County Superintendent:
1 have found it difficult to estimate the size of account books some
of the counties may want; and since some of the counties may want
some special feature in their books, I have asked the printer to hold
up the job until next Saturday morning, July 28th, in order that each,
county may place its order, indicating the size of the books and any
special feature desired.
The bid submitted was for a good paper (28-pound Stonewall Unen
ledger) ; the usual full leather binding was specified, as also the patent
sewing for flat opening.
This department is primarily concerned with the reports to this
office. It is interested in the details of the record system only to the
extent of knowing that the records are correctly kept and the reports
accurately made. To be able to make the 1918 report, it will be neces-
sary for each county to use two of the new books — the Receipts and
Disbursements Ledger and the School Expense Ledger. It will not be
absolutely necessary to use either the Salary Book or the specially
ruled General Ledger, but each of these latter will considerably lessen
the labor involved in keeping the accounts and it is recommended that
all four books be used.
The following suggestion is made for sizes of books : counties with
less than 7.5 schools will perhaps find 150 double pages large enough
for the Receipts and Disbursements Ledger, and the same size also
suitable for the General Ledger ; larger counties will perhaps need
200 double pages in each of these books. Counties with less than 75
schools will perhaps find 150 double pages sufficient for the School
Expense Ledger: counties with 75 to 115 schools about 200 double
pages ; and larger counties 250 double pages. Fifty to 75 pages will
be large enough for the Salary Book.
You will recall that the books as planned are 10^x16 in. The ruling
provides for 48 or 50 entries to the page after allowing for "brought
forward" and "total."
Kindly place your order with the Company at once.
If the orders are in by the date specified the delivery will be made by
not later than August 15. The job of ruling, which is done before the
printing, cannot be done until the sizes are known.
SCENES AROUND THE SCHOOL, FROSTBURG STATE NORMAL.
AxNUAiv Report of the State Board of Education 153
MEETINGS AND CONFERENCES.
Maryland State Teachers' Association.
The Maryland State Teachers' Association did not meet in the school
year ending July 31, 1917. As stated in the Annual Report of last
school year, the Association decided at its meeting June 27-30, 1916, to
hold the next meeting in Baltimore, November 26-28, 1917. The
officers for the next meeting are given in the Annual Report of last
year.
School Board Members and County Superintendents'
Association.
' The School Board Members and County Superintendents' Associa-
tions met in Baltimore, November 16-17, 1916. An abstract of the
minutes is given below :
Baltimore Business College, Baltimore,
November 16, 10 A. M. — Commissioner C. W. Long,
Temporary Chairman.
The Maryland high school problem was discussed by Mr. S. AL North, re-
cently appointed Supervisor of High Schools. Mr. North believes that Mary-
land has no high school problem not common to the other States, but suggests that
there are tv,o points upon which we can profitably center our attention, i. e., the
professional training of our high school teachers and the socialization of our high
schools. Our teachers are fairly well equipped on the academic side; and they are
not to blame for the shortage on the method side, as training schools have here-
tofore laid emphasis on elementary school methodology. * * * j^ live prin-
cipal will keep his school constantly before his community to enlist their attention
and their interest.
Superintendent McMaster's treatment of the work of the Attendance Officer
was followed by a discussion which brought out two facts : it is evident that
where the law is wisely administered, but little opposition arises : and the large
problem of the Attendance Officer seems to be not getting the children into school,
but keeping them there in regular attendance. _ '
Dr. William Burdick, director of the Public Athletic League, submitted a
report on games suited to the high school grades. He strongly recommends
soccer, and as strongly condemns football for these grades. Soccer is adapted
to all ages, and does not demand weight ; few accidents occur because it is so
well suited to this period of the physical development of youth. In contrast,
15-± Annual Report of the State Board of Education
football demands endurance, weight and strength, and is suitable only for pupils
of eighteen years and above. * * * Games suitable for high school girls are
being developed ; up to this time, Dr. Burdick is willing to approve only dodge-
ball and volley-ball.
November 17 — State Normal School, Towson, 10 A. M., Vice-President
A. J. Pietsch, presiding.
Superintendent Holloway, Wicomico County, led a discussion of the criti-
cisms of the school law. They are aimed at the centralization of power in the
hands of the State and county superintendents, and at some features of the
compulsory attendance provisions. The wise policy pursued in administering
the law is in itself sufficient answer to the criticisms directed towards the State
Superintendent. * * * The local boards of trustees object most to being
deprived of the power to appoint teachers. Most boards of education are allay-
ing criticisms at this point by con-ferring with trustees before appointments are
made.
Superintendent Orem, of Talbot, assisted by Superintendents J. B. Noble, of
Dorchester, and A. S. Cook, of Baltimore County, discussed the major work of
the Superintendent and. of the Supervisor. The discussion developed the con-
viction that the major w6'rk of the Supervisor is to train teachers in service, and
that the major work of the Superintendent is to see that the conditions are right
for the Supervisor to do her work well.
Officers for 1917 were elected as follows :
President — Oscar B. Coblentz, Board of Education, Frederick County.
First Vice-President — Dr. Gordon T. Atkinson, Board of Education, Somerset
County.
Second Vice-President — John V/. Selby, Board of Education, Howard County.*
Secretary — B. J. Grimes, Superintendent, Queen Anne's County.
Treasurer — George W. Joy, Superintendent, St. Mary's County.
The Committee on Resolutions, Superintendents Dashiell, J. B. Noble, and
Webb, submitted the following report :
Resolved, That this Association views with pleasure the great amount of
interest manifested by its members as a whole during the sessions of this meet-
ing, and is highly encouraged by the unprecedented fact that every county super-
intendent in the State is present.
Resolved, That this Association feels that a step in the right direction has
been made in the institution of an annual conference of the county supervisors
of elementary schools in conjunction with this meeting.
Resolved, That it is a source of great gratification to learn that the new
school law is going into effect without friction and is already showing an increase
in the efficiency of the schools.
Resolved, That this Association hereby expresses to President E. H. Norman,
of the Baltimore Business College, and to Miss S. E. Richmond, principal of the
State Normal School, Towson, its sincere appreciation of courtesies extended in
providing such excellent quarters for this meeting.
Annual Report of the State Board of Education 155
County Superintendents' Association.
The County Superintendents' Association met November 16, 1917,
an abstract of which proceedings is given below :
Auditorium, Baltimore Business College,
Baltimore, Md.
Morning Meeting — Dr. M. Bates Stephens presiding.
Superintendent E. W. McMaster elected president, and Superintendent H. W.
Caldwell, secretary-treasurer. The president appointed, -as members of the
Executive Committee, Superintendents Cook, Joy and Rathbun.
As the result of a paper upon the best way to take the first school census
(in 1918), which was read by Mr. Webb,^nd discussed by Messrs. Orem, Cook,
Burroughs, Bennett, Hershner, HoUoway, and Unger, it was moved and carried
that a committee to confer with the State Superintendent relative to devising a
card system for taking the census be appointed. The president appointed Messrs.
Holloway, Bennett and Palmer.
Mr. Rathbun opened a discussion of the topic, "How shall the salary schedule
for teachers be determined?" and proposed a sliding scale, based on the length of
the teacher's experience and the general average of the teacher's examinations.
There was no final agreement as to this question.
Mr. Caldwell advocated the elimination of the institute, and the substitution
therefor of summer school work.
Others who spoke at this meeting were Professor S. S. Handy, of St. John's
College, who spoke on summer schools ; Mrs. Henrietta Baker Low, formerly
Supervisor of Music in the Baltimore City Schools, who made an entertaining
presentation of the necessity for music in the rural schools ; and Dr. A. C.
Monahan, U. S. Bureau of Education, who addressed the meeting on types of
home work for school children and on the creation of interest in school work.
Afternoon Meeting — President McMaster in the chair.
Every superintendent in the State responded to the roll-call.
Assistant State Superintendent Reavis explained in detail the tentative plan
recommended for reporting teachers for exchange certificates.
The result of a discussion of proper quahfications for the recipients of
scholarships in the State Normal Schools was the passage of a motion to the
effect that it was the sense of the Association that, after June 1, 1918, scholar-
ships should be awarded at the Towson or Frostburg Normal schools only to
graduates of accredited high schools or to persons having equivalent preparation.
A discussion of the question, "How may the Annual State School Report be
improved?" resulted in a motion that the State Superintendent be requested to
appoint a committee to co-operate with the State Department of Education in
revising the school record and report forms for the counties and the State. The
State Superintendent appointed to this committee Messrs. Fox, Orem, and Phillips.
The approaching meeting of the Department of Superintendence of the
National Educational Association was mentioned by Dr. Stephens, who expressed
the hope that a large number of the county superintendents would attend the
meeting.
156 Annual Report of the State Board of Education
The County Superintendents were called again into a conference
April 25, 1917^ the program of which was a's follows :
CONFERENCE OF COUNTY SUPERINTENDENTS.
Baltimore, Md., April 25, 1917.
Morning Session.
9 A. M. — McCoy Hall. Report of the Committee on the Revision of School
Record and Report Forms — Superintendent Nicholas Orem, Superintendent
George Fox, Superintendent Woodland C. Phillips. General discussion.
11.15 A. M. — Katherine Hooper Hall, Goucher College. Meeting with the
Maryland State Federation of Women's Clubs. Address : "What School Im-
provent Associations Can Do for the Rural School," U. S. Commissioner P. P.
Claxton.
1 P. M.— Luncheon with Mrs. Daniel Miller, 1520 Bolton street.
Afternoon Session.
2.30 P. M. — McCoy Hall. Report on proposed regulations for teachers'
examinations, and on requirements to be met by applicants advancing the grade
of their certificates. General discussion.
The County Superintendents met again at the Johns Hopkins Summer
Session, July 9, 1917, for a series of conferences on school administra-
tion conducted by Dr. Frank P. Bachman, of the General Education
Board. The topics of these meetings were :
July 9th — Educational principles underlying the State school law.
July 10th — Distribution of duties among county school officers.
July 11th — Social and professional bases for the certification of teachers.
July 12th — The meaning of professional school administration.
July 13th — Supervision and improving the quality of teaching.
Elementary School Supe;rvisors.
A conference of the elementary school supervisors was held Novem-
ber 16, 1916, at which the following topics were discussed:
FIRST ANNUAL CONFERENCE OF THE SCHOOL SUPERVISORS
OF THE STATE OF MARYLAND.
Thursday, November 16, 1916.
Park Avenue Building, Baltimore, Md.
PROGRAM.
9.30 — Roll call and organization.
9.50 — Round table discussion : Some Problems in Supervision and How to
Meet Them. 1. How to Increase Teaching Efficiency — Lida Lee Tall, Baltimore
Count}'. Discussion led by Alice Thompson, Washington County.
10.50—2. How to Improve the Rural School Program — Nan Mildren, Fred-
erick County. Discussion led by Alice Miller, Cecil County.
Annual Report of ti-ie State Board of Education 157
12.00 — Luncheon — Hotel Rennert.
2.30 — 3. How to Attack the Course of Study — Frances H. Clark, Talbot
Count3^ Discussion led by James Bennett, Wicomico County.
3.30 — 4. Socializing the School and Community — Clarence G. Cooper, Balti-
more County. Discussion led by Marion S. Hanckel, Allegany County.
Program Committee — Isobel Davidson, Chairman, Baltimore County ; Kate
Kelly, Anne Arundel County ; I. Jewell Simpson, Carroll County.
TEACHERS' READING CIRCLE.
ORGANIZATION.