• TABLE OF CONTENTS
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 Front Cover
 Main














Group Title: Research report
Title: Current expense per pupil in average daily attendance, 1948-49 to 1958-59
CITATION THUMBNAILS PAGE IMAGE ZOOMABLE
Full Citation
STANDARD VIEW MARC VIEW
Permanent Link: http://ufdc.ufl.edu/UF00082798/00001
 Material Information
Title: Current expense per pupil in average daily attendance, 1948-49 to 1958-59
Series Title: Research report
Physical Description: 26 p. : ; 28 cm.
Language: English
Creator: Florida -- State Dept. of Education. -- Division of Administration and Finance. -- Research Section
Publisher: State Dept. of Education,
State Dept. of Education
Place of Publication: Tallahassee Fla
Publication Date: 1960
Copyright Date: 1960
 Subjects
Subject: Education -- Finance -- Florida   ( lcsh )
Genre: government publication (state, provincial, terriorial, dependent)   ( marcgt )
non-fiction   ( marcgt )
 Notes
General Note: Cover title.
 Record Information
Bibliographic ID: UF00082798
Volume ID: VID00001
Source Institution: University of Florida
Holding Location: University of Florida
Rights Management: All rights reserved by the source institution and holding location.
Resource Identifier: oclc - 27916525

Table of Contents
    Front Cover
        Front Cover 1
        Front Cover 2
    Main
        Page 1
        Page 2
        Page 3
        Page 4
        Page 5
        Page 6
        Page 7
        Page 8
        Page 9
        Page 10
        Page 11
        Page 12
        Page 13
        Page 14
        Page 15
        Page 16
        Page 17
        Page 18
        Page 19
        Page 20
        Page 21
        Page 22
        Page 23
        Page 24
        Page 25
        Page 26
Full Text


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- i ,









CURRENT EXPENSE PER PUPIL IN AVERAGE

DAILY ATTENDANCE

This study presents some statistical data on current expenditures and cur-

rent expense per pupil in average daily attendance over the past ten years. It

establishes a pattern whereby any county superintendent can make an analysis of

his individual county from data readily available in the county office.

Data used in this report are computed from tabulations in biennial reports

of the State Superintendent of Public Instruction, State of Florida. The origi-

nal tabulations were prepared by the Records and Reports Section. In defining

terms, considerable use is made of the manual, "Fanancial Accounting for Florida

Schools", published in 1959. This manual went into effect July 1, 1959, however

the period covered by this report ended June 30, 1959. Use also is made of the

manual of instructions, "Uniform Financial Account-ing for County Boards of Public

Instruction of Florida," which was revised in 1952. In general, the classifica-

tions in 19h8-h9 are comparable to the classifications used in 1958-59. The

classifications have changed to some degree beginning with the 1959-60 school

year. However, these changes do not affect the data reported here for the

1948-49 school year and the 1958-59 school year.

The total expenditure for -pei tion and maintenance (current expense) of

Florida's public schools for 1958-59 school year amounted to $239,705,405.70.

This represents an increase of $172,908,511G.G, or 259 percent, over the

$66,724,89h.16 for current expense in 19h8-h9. (See Table 1) During this same

period, average daily attendance increased 108 percent, from 391,453 pupils in

1948-49 to 814,888 pupils in 1958-59 in kindergarten through grade twelve.






The wide differences in scope and quality of public school programs from

state to state and from county to county cannot be expressed adequately by num-

bers representing current expense per pupil. Comparable educational programs do

not necessarily cost the same in all localities. Only when localities with com-

parable characteristics are involved can cost per pupil be taken as a measure of

the probability of differences in scope and quality of school programs. Among

these comparable characteristics must be considered transportation requirements,

size of school system, and uniformity in the reporting and accounting procedures

from which an average current expense figure is obtained. Uniformity is more

nearly present among the counties within a state than amnonq the states,. Average

current expenditures per pupil, even with its limitations, is still one of the

most widely accepted yardsticks for measuring public school support.

The average current expense per pupil in average daily attendance amounted

to $294.16 for the 1958-59 school year. This is an increase of $123.71 per pupil

over the average expenditure of $170.45 in 1948-h9. Florida's average expenditure

of $29h.16 per pupil is under the national average of $350.00 per pupil reported

by the Research Division of the National Education Association but is near the top

of the Southern States. Table 13 gives current expense per pupil for each of the

fifty states for 1958-59, Florida ranks 36Th among the fifty states in this tabu-

lation, a position that has changed little over the past several years. Texas and

Louisiana are the only Southern States with a higher average expenditure than

Florida in 1958-59, In 19h8-49 Florida ranked 35th among the states and Florida's

average expenditure per pupil was exceeded amonr, the Southern States only by Texas.

Current expense includes all expenditures of funds from local, state,, and

federal sources except expenditures for capital outlay and debt service, Current

expense per pupil in average daily attendance (ADA) is found by dividing total

current expense by the number of pupils in average daily attendance (ADA).






TABLE 1


CURRENT EXPENSE

Total


$ 66,724'89L..16
71,899,340o69
78,842,461.89
89,387,941.92
100,570,006.13
117,933,304.31
133,755,176.33
153,973, 294o75
171,834,348.25
216,867,060o44
239,705 -h.670


Per Pupil
in ADA

$170.45
172o81
179o82
19.o40
201.56
217.34
226.21
242.69
247 20
291.78
294.16


Current expense is made up of six broad classifications of expenditure:
1
general control, instruction. operation of plant, maintenance(repairs), auxil-

iary agencies, and fixed charges. Each of these expenditure classifications

can be reduced to expenditure per pupil in average daily attendance to permit

ready comparison from item to item and from year to year

TABLE 2


CURRENT EXPENSE


PER PUPIL IN AVERAGE
1948-49 TO 1958-59


DAILY ATTENDANCE


(1)
Item 1948-'49


General Control
Instruction
Operation of Plant
Maintenance
Auxiliary Agencies
Fixed Charges


TOTAL

I


$ 4.35
131051
9o39
7 068
12.70
4h82

$170.o45


(2)


$ 5o93
427.33
19.L
10o65
14.11
6.72

$294o16


(3)
Amount of
Change


$ 1.58
10582
10,03
2.97
1.41
123o790

$123.71


Effective July 1, 1959 the classification of General Control
tinued and the designation Administration app =ied


(4)
Percent
Change

36-32%
80-47
106.82
38.67
11.10
39.42


72.58%


was discon-


2
Effective July 1, 1959 the classification of Auxilia Agencies was dis-
continued and the designation Auxiliary Services applied


Year


1948-49
1949-50
1950-51
1951-52
1952-53
1953-54
1954-55
1955-56
1956-57
1957-58
1958-59


.






Column 1 gives a breakdown of the average expenditure per pupil in each of

the six broad classifications of current expense making up the per pupil average

expenditure of $170.45 in 1948-49. Column 2 does the same thing for the average

expenditure of $294.16 in 1958-59. Column 3 shows how the $123.71 increase in

current expenditure is distributed among the six broad classifications making up

total current expense. The greatest proportion of the $123.71 increase, 85.54

percent, is attributable to increases in instructional expenditures; 811l percent

to operation of plant; 2.40 percent to maintenance lo53 percent to fixed charges;

1.28 percent to general control. and .lol4 percent to increased costs of auxiliary

agencies.

Column 4 gives the percent of change in per pupil expenditure for each item.

Percentagewise, the greatest increase was in operation of plant which went up

106.82 percent Expenditures for auxiliary agencies showed the lowest increase,

11,10 percent between 1948-49 and 1958-59.

The percentage distribution of current expenditure for these two years and

the changes are given in Table 3o

TABLE 3

PERCENT OF CURRENT EXPENDITURE BY
BROAD CLASSIFICATION

19[8-49 1958-59 Change

A. General Control. 2.55% 202 53%
B. Instruction 77o15 80..68 3,53
Co Operation of Plant 5o51 6,60 1.09
D. Maintenance 4.51 3o62 .89
E. Auxiliary Agencies 7.45 4.80 2.65
Fo Fixed Charges 2,83 2,28 .55

TOTAL 100,00% 100,00%

The proportion of current expense devoted to instruction and to operation

of the school plant has increased since 1948-49 while the proportion devoted to

the other broad classifications has decreased as shown in the foregoing table.






Each of the six broad classifications of expenditure making up current ex-

pense can be broken down into a number of specific items. An analysis of the

components of each of these broad classifications is given to provide a complete

picture of current expenditures. Current expense per pupil in average daily at-

tendance is used for purposes of comparison since this is a constant unit and is

widely accepted and understood.

The organization of each analysis is similar. An explanation is made of

the specific items contained in each broad classification. A table is shown

giving expenditures for 1948-49 and for 1958-59, amount of change, and percent

of change. This is followed by supplementary remarks and specific examples

where applicable and readily available.

All Figures used are state averages. There are wide differences among the

individual counties, especially in items that are more or less fixed where ex-

penditure is not tied directly to the number of pupils. Insurance on a school

building, for example, will be the same whether the building serves six hundred

pupils on a single-session or twelve hundred pupils on a double-session. The

per pupil average cost will be quite different, however.

A. GENERAL CONTROL

General control is comprised of expenditures for activities which have as

their purpose the general regulation, direction, and control of the affairs of

the school board that are county-wide in nature and not confined to one school,

or narrow phase of school activity. The specific items of expenditure coming

under General Control are:

1. Salary of Superintendent. This includes all salary payments to the
County Superintendent. It does not include travel allowances or the
salaries of assistant superintendents.

2. Salaries of Administrative Assistants. This includes the salaries paid
assistant superintendents and administrative assistants who are respon-
sible to the County Superintendent. It does not include the salaries
of clerical aides or supervisors of instruction,






3o Salaries of Office Assistants, This includes the salaries of bookeepers,
accountants, finance officers, and all other regular and part-time office
assistants in the office of the County Superintendent.

4. Compensation of Board Members. This includes per diem for attendance at
regular County Board meetings or the salaries paid school board members.

5. Mileage of Board Members. This includes only the mileage allowance to
board members for attending board meetings. Other travel expenses of
board members are classified under other expenses of administration.

6. Legal Fxpenses. This includes attorney fees and salaries for advising
or representing the county board and other legal expenses. It does not
include attorneys' fees in connection with bond issues

7. Office Expense. This includes postage, telephone, telegraph, office sup-
plies, office expenses, minor items of office equipment, repair of office
equipment, and similar items for the superintendents office.

8. Other Expenses of Administration, Thl3 includes travel expense of the
County Superintendent, board members(other than mileage), and administra-
tive assistants. It includes such items of expenditure as legal adver-
tising, association dues, auditing costs, some contractual services, ad-
ministrative cost withheld by the State for servicing S.B.E, bonds, and
other administrative expenses not classified elsewhere.

TABLE 4

ANALYSIS OF GENERAL CONTROL EXPENDITURES
PER PUPIL IN AVERAGE DAILY ATTENDANCE


(1)
Item 1948-49


1. Salary of
Superintendent
2o Salaries of Adminis-
trative Assistants
3. Salaries of Office
Assistants
he Compensation of
Board Members
5. Mileage of
Board Members
6. Legal Expense
7. Office Expense
8, Other Expenses of
Administration


TOTAL


$ .89

.27

1.42

.61

.03
.22
.34


(2)
1958-59


$ 074

056

2.58


.01
.36
.45


(3)
Amount of
Change


$- 015

.29

1.16

.07

.02
.14
.11


.57 .69 .12


$ 4.35


$ 5.93


$ 1.58


General Control accounted for 2.02 percent of the total current expense per

pupil in 1958-59 and increased but $1.58 per pupil between 1948-49 and 1958-59.


(4)
Percent
Change


16.85%

107.41

81.69

- 11.48

- 66.67
63.64
32.35


36.32%






Actual decreases in expenditure per pupil resulted in salaries of county super-

intendents and in compensation and mileage of county board members. Per pupil

costs for salaries of office assistants and administrative assistants showed the

greatest increases. This is a logical development since the number of county

superintendents is fixed. Increased work load due to larger numbers of students

and teachers is met by the addition of administrative assistants and office per-

sonnel. Mileage of school board members changes very little from year to year

and has no direct relation to the number of pupils.

In 19h8-49, County Superintendents reported a total of 109 business and

administrative assistants. By 1958-59 this number had increased to 345 persons,

or had more than tripled. The number of county office assistants increased from

258 in 1948-49 to 827 in 1958-59. Salaries paid county office personnel also

have been advanced in line with general conditions and the need for more skilled

personnel.

Expenditures for administrative costs of the State serving as paying agent

for S.B.E. bonds and other expenses in connection with these bonds are partially

responsible for the twelve cents per pupil increase in other expenses of admin-

istration since 1948-49. Other increases, such as the item of postage for ex-

ample, are readily understood.

B. INSTRUCTION

The major part of total current expense is attributable to instruction, and

rightly so, since this is the primary purpose of the public school system its

justification for being. Instruction consists of activities dealing with or

aiding the teaching of students or improving the quality of teaching. These are

the activities of teachers, principals, supervisors of instruction, and guidance

and psychological personnel.

Expenditures for instruction cover many items other than teachers' salaries.

The breakdown for instructional expenditures includes the followings






1. Salaries of Supervisors. This includes salaries paid to personnel for
services rendered as general or subject consultants or supervisors of
instruction including supervisors of libraries and of audio-visual edu-
cation. It does not include fees paid outside consultants,

2. Salaries of Principals. This includes those having charge of schools
who teach less than half time Salaries of teaching-principals are in-
cluded if over one-half of their time is devoted to the coordination and
supervision of the activities of the school.

3. Salaries of Teachers, This includes the salaries of classroom teachers
and includes teachers of special classes, exceptional children, homebound,
and substitute teachers. It includes the salaries of teaching principals
who teach more than one-half time.

4. Salaries of Other Instructional Staff. This includes salaries paid pub-
lic school librarians and materials specialists, guidance personnel, cer-
tificated attendance personnel, certified school lunch personnel, deans,
heads of departments, and school psychologists. Non-certificated personnel
are not included,

5. Salaries of Clerical Assistants. This includes salaries paid non-certified
clerical assistanIs to principals, supervisors, or other members of the in-
structional staff.

6. Textbooks, County and Stat-.a This includes the cost of free state text-
books and also the cost of textbooks furnished from county sources.

7. Library Expenses. This includes the cost of periodicals and all ordinary
expense of the library, including the repair of library books. It in-
cludes library supplies It does not include the cost of new books or
the salary of the librarian or libr:-y assistants

8. Classroom Supplies. This includes paper, pencils, chalk, erasers, and
other necessary expenses, ]nd-luding minor items of equipment used in
drawing, home economics, industrial arts, vocational education, physical
education supplies, kindergarten and music classes as well as those for
regular instructional services.

9. Other Instructional Expenses. This includes a wide variety of expendi-
tures such as the cost of teacherst meetings, visiting teachers travel
expenses, workshops, and the purchase of diplomas, report cards, and
office supplies for use in the school even though not actually consumed
in the teaching process It also includes repair of motion picture ma-
chines and typewriters. The cost of professional books and magazine sub-
scriptions are not included.

Expenditures for instruction made up 77o15 percent of current expense in

1948-h9 and 80.68 percent in 1958-59o All items included under instruction have

increased, on a per pupil basis, since 1948-99,


-8-






TABLE 5

ANALYSIS OF INSTRUCTION EXPENDITURE
PER PUPIL IN AVERAGE DAILY ATTENDANCE

(1) (2) (3) (4)
Item 19l8-49 1958-59 Amount of Percent
Change Change

1. Salaries, Supervisors $ 1.91 $ 2.70 $ .79 41.36%
2. Salaries, Principals 7.13 11.66 4.53 63.53
3. Salaries, Teachers 113.10 198,05 84.95 75.11
4. Salaries, Other
Instructional Staff 2.25 9.00 6.75 300.00
5. Salaries, Clerical
Assistants 2,26 6,20 3.94 174.34
6. Textbooks, County
and State 1.89 3.53 1.64 86.77
7. Library Expense .15 .31 .16 106.67
8. Classroom Supplies 1.53 2.81 1,28 83.66
9. Other Instructional
Expense 1.29 3.07 1.78 137.98

TOTAL $131.51 $237.33 $105.82 80.i7%

School centers have been larger with a corresponding increase in the number

of full-time principals and assistant principals and in the number of clerical

assistants needed in school offices to handle routine duties. In 1948-49 there

were 759 school centers with six or more teachers; by 1958-59 there were 1,277

such centers. This accounts, in part, for the per pupil increase in salaries of

principals and of clerical assistants. The average annual salary paid principals

in 19h8-49 was $3,823, while it was about $6,848 in 1958-59. The length of the

contractual period also has increased, It is now necessary for many more prin-

cipals to remain on the job during the summer months.

The expansion in the school program which has developed since 1948-49 has

necessitated the addition of supervisors, consultants, and specialized instruc-

tional personnel other than classroom teachers. In this area come librarians,

guidance personnel and teachers offering supplementary services to children.

The number of exceptional child units authorized under the Minimum Foundation

Program, for example, has expanded from 124 units in 1948-49 to 935 units in

1958-59.
-9-






It would be misleading to consider increased costs of instruction without also

considering the increased instructional services provided by the schools in the

areas of vocational education, special education, guidance services, and improved

libraries. While these services increase immediate instructional costs, they likely

are an economy in the long run.

The average annual salary paid instructional personnel in the 1948-49 school

year was $2,837. By the 1958-59 school year this had increased to an average of

$5,028 per year. The qualifications of teachers also have shown a marked increase.

In 1948-h9, 79.84 percent of Florida's teachers had certificates based on four or

more years of college preparation. In 1958-59 the proportion of teachers with four

or more years of college preparation had increased to 98.54 percent. In 1948-h9

there were 2,704 teachers with less than four years of college preparation. By

1958-59 this number decreased to 529 such teachers in spite of the fact that the

total number of instructional personnel had grown to 36,116, an increase of 18,356

over the 17,760 in 1948-49.

Expenditures for classroom supplies increased immediately following the pass-

age, in 1955, of a law designating twenty-five dollars per instruction unit for

the purchase of instructional materials,

Library expenses have gone up with the establishment of new libraries, with

the expansion of existing libraries, and with increases in the costs of supplies

used in the operation of libraries.

The prices of textbooks provide a concrete example of increases in instruc-

tion costs. A sixth grade arithmetic textbook cost the State fifty-four cents in

1948-49 and one dollar ninety-eight cents in 1958-59; a high school biology text-

book cost one dollar and sixty-two cents in 1948-49 and four dollars and fourteen

cents in 1958-59. These increases are typical rather than exceptions and easily

account for the $1.64 increase in textbook expenditure per pupil between 1948-49

and 1958-59.


-10-






C. OPERATION OF PLANT

Operation of plant consists of the usual housekeeping activities concerned

with keeping the physical plant open and ready for use. It includes cleaning,

disinfecting, heating, lighting, communications, power, moving furniture, han-

dling stores, caring for grounds, and other such housekeeping activities as are

repeated somewhat regularly on a daily, weekly, monthly, or seasonal basis. It

does not include repairs and replacements of facilities and equipment.

Included under operation of plant are expenditures in the following class-

ifications:3

1. Wages of Janitors. This includes the salaries of full-time and part-
time custodians, firemen, night watchmen, and other personnel who per-
form housekeeping duties and care for school grounds.

2. Fuel. This includes expenditures for coal, gas, fuel oil, and wood
usedfor heating. It also includes electricity used for heating but
not for lighting when it is possible to separate the two.

3o Utilities. This includes expenses for light, water, telephone, tele-
graph, gas and other utilities other than fuel for heating.

4. Other Operating Expenses. This includes expenditures for janitors'
supplies, rental of operation-of-plant equipment, light bulbs, paper
cups, and other custodial supplies used by students and school em-
ployees. Also included are supplies used for care of school grounds.

TABLE 6

ANALYSIS OF OPERATION OF PLANT EXPENDITURES
PER PUPIL IN AVERAGE DAILY ATTENDANCE

(1) (2) (3) (h)
Item 1948-49 1958-59 Amount of Percent
Change Change

1. Wages of Janitors $ 5.93 $ 10.94 $ 5.01 84.49%
2. Fuel .65 1.53 .88 135.38
3. Utilities 1.92 5.49 3.57 185.94
4. Other Operating
Expenses .89 1.46 .57 64-.04

TOTAL $ 9.39 $ 19.42 $ 10.03 106,82%


3 The titles of most of these classifications were changed effective July 1,
1959 as provided in "A Manual Financial Accounting for Florida Schools,"
1959.


-11-






The cost of operation of the school plant has gone up more, proportionately,

than the cost of any other broad classification of items making up current expense.

There has been an increase of 106.82 percent in this item since 1948-49. It has

more than doubled.

More than one-half of the cost of operating the school plant is the cost of

custodial services. However, this item dropped from 63 percent of total plant

operation costs in 1948-49 to 56 percent in 1958-59. Janitorial and housekeeping

supplies of all kinds have gone up materially since 1948-49. It is generally re-

cognized that housekeeping standards have improved. This has meant a continuous

up-grading of custodial personnel. With the expansion of industrial employment

opportunity in many areas of the State, the schools have had to increase the sala-

ries paid in order to obtain competent custodial employees. One specific example

will illustrate this. In 1948-49 in Dade County, the beginning salary for a

school custodian was $1,710 and for a maid the beginning salary was $950. In

1958-59 these beginning salaries were $2,846 and $1,459 respectively.

Increases in the cost of fuel, utilities, and janitorial supplies are well

known and have been well publicized. The increase for these items, on a per pupil

basis, has been substantial, especially for utilities. Newer schools provide more

adequate artificial lighting than was provided in older buildingSo Many older

buildings have been re-wired and re-lighted to bring them up to acceptable stand-

ards. This has resulted in increased consumption of electricity.

D. MAINTENANCE

Maintenance of the school plant consists of activities concerned with keeping

the grounds, buildings, and equipment at their original condition of completeness

and efficiency through repairs. Expenditures for repairs to buildings are consid-

ered maintenance of plant if they do not add to existing facilities.

Expenditures for maintenance have increased an average of $2.97 per pupil,

from $7.68 in 1948-49 to $10.65 in 1958-59. This is a very nominal 38.67 percent

-12-






increase considering the cost of skilled labor, building materials, and replace-

ment hardware. No doubt such factors as newer types of construction, efficient

county maintenance staffs, and improved purchasing procedures have combined to

keep maintenance costs from soaring. On the other hand, in times of economic

stress, maintenance is one of the first items of expenditure to be curtailed.

This is seldom wise since minor repairs, if delayed too long, become major pro-

jects. Adequate expenditures for maintenance are essential to protect the multi-

million dollar investment the people of Florida have in school buildings. It is

poor economy to permit good school buildings to fall into a state of disrepair

through lack of provision for an adequate school plant maintenance program.

E. AUXILIARY AGENCIES

Auxiliary agencies provide services that are necessary for the operation of

the school and the welfare of pupils but are not instructional in nature nor are

they concerned with care and maintenance of the school plant. Among these ser-

vices are transportation of pupils, the promotion of health, school lunch, attend-

ance services, and other services auxiliary to the total school program,

1. Transportation. Pupil transportation services consist of those activ-
ities which have as their purpose the conveyance of pupils to and from
school activities, either between home and school or on trips for cur-
ricular or co-curricular activities. In the analysis in Table 7, the
unit of "per pupil in average daily attendance" is used although not
all pupils are transported. A different breakdown of transportation
expenditures is given in Table 9. This second analysis may prove more
meaningful. Transportation expenditures are classified in the follow-
ing ways

a. Salaries of Drivers. In addition to the salaries paid school bus
drivers this includes for purposes of tabulation, the salaries
paid transportation supervisors.

b. Gasoline and Oil. This includes grease and lubricants for pupil
transportation vehicles.

c. Tires. This includes tubes and recapping as well as tires. Labor
costs for repairs to tires and tubes are not included,

d. Maintenance. Maintenance is broken down into two classifications.

(1) Material. This includes repair parts, anti-freeze, and

-13-






supplies used in the county-operated pupil transportation
garage for the maintenance and operation of pupil transpor-
tation vehicles. It does not include tires, tubes, gasoline,
oil, grease, and gear lubricants

(2) Labor. This includes the full-time or part-time salaries of
mechanics, chief mechanic,, helpers, greasemen, and any other
persons employed in the school bus maintenance program. This
also includes labor on school buses performed in private ga-
rageso

e. Other Operating Expenses. This includes the cost of any office help,
office supplies, utilities, fuel, and housekeeping supplies used in
connection with school transportation.

f. Contract Transportation. This includes payments to owners who op-
erate school buses and small vehicles to transport pupils; to con-
tractors who own a part of a bus and to parents for transporting
groups of children. Also this includes payments for transportation
on public carrier vehicles being used by the general public.

go Private Payments and Payments in Lieu of Transportation. This in-
cludes payment to parents or guardians to maintain children near
schools. Expenditures for the maintenance of county-owned shelters
also are recorded here. Also included are payments for boat trans-
portation.

2. Promotion of Health. Expenditures here are broken down into salaries and
other expense s

a, Salaries, This includes the salaries of school physicians, psychi-
aEri'sts dentists, nrses, dental hygienists, and other professional
and technical health personnel, including the full-time or part-time
salaries of secretarial and clerical assistants, attendants, and
others who assist the professional and technical health personnel
in rendering service,

b. Other Expenses for Health Services. TVx-a includes expenditures for
medical supplies, oi suppMles, and other supplies used by health
personnel and their assistants. It also includes travel expenses of
health personnel in the performance of their activities.

3. School Lunch. This includes disbursements from county funds to the school
lunch fund and other expenditures from county funds for the preparation
and serving of lunches or snacks in -oi:netion with school activities.
Salaries of certificated supervisory personnel are not included but sal-
aries of non-certificated county-wide food services employees are in-
cluded. Piece-for-piece replacement costs of equipment also are included
but not the cost of the initial equipment,

4. Attendance Services. These are services having as their primary purpose
the promotion and improvement of children's attendance at school through
enforcement of compulsory attendance laws and other means, These expend-
itures are reported in two classifications.


-ll-






a. Salaries for Attendance Service. This includes the salaries of
full-time or part-time secretarial, clerical, and other non-
certificated personnel engaged in the attendance program. Cer-
tificated attendance officers and visiting teachers are not in-
cluded.

b. Other Expenses for Attendance Services,. This includes expendi-
tures for forms and supplies used by attendance personnel and
their assistants including regular travel.

5. Other Auxiliary Agencies. This includes other expenditures for aux-
iliary activities or services similar to those outlined above.

TABLE 7

ANALYSIS OF AUXILIARY AGENCIES EXPENDITURES
PER PUPIL IN AVERAGE DAILY ATTENDANCE


(1)
Item 1948-49

1. Transportation $ (7.82)
a. Salaries of Drivers 3.16
b. Gasoline & Oil 1.18
c. Tires .26
d. Maintenance (1.28)
(1) Material .67
(2) Labor .61
e. Other Operating
Expenses .23
f. Contract Transpor-
tation 1.65
g. Private Payments &
Payments in Lieu
of Transportation .06
2. Promotion of Health (.77)
a. Salaries .30
b. Other Expense .047
3. School Lunch 3.55
4, Attendance Services (.42)
a. Salaries .37
b. Other Expenses .05
5. Other Auxiliary Agencies .14


TOTAL


$ 12.70


(2)
1958-59


$ (8.64)
14.46
1.12
.25
(1.83)
.83
1.00

.14

.78

.06
(.o0)
.12
.28
14.69
(.29)
.25
.04
.09

$ 14.11


(3)
Amount of
Change

$ (.82)
1.30
.06
.01
(.55)
.16
.39

.09

.87



(-.37)
.18
.19
1.14
(-.13)
.12
.01
.05

$ 1.41


Total expenditures for auxiliary agencies have increased less than expendi-

tures for any other broad classification of current expense items.

Transportation accounts for more than half of the expenditures of Auxiliary

Agencies. Increases have taken place, on a per pupil basis, in salaries of bus


(4)
Percent
Change


(10.49)%
41.14
5.08
3.85
(42.97)
23.88
63.93

-39.13

-52.73

-
(-18.05)
-60.00
-40.43
32.11
(-30.95)
-33.43
-20.00
-35.71

11.11%






drivers and in labor and material used in school bus maintenance. All other cate-

gories have decreased. The average monthly salary of a bus driver in Florida was

$94.13 in 19L8-h9 and $148.17 in 1958-59, an increase of 57 percent, Automotive

parts have increased materially since 1948-49. For example, a four-speed transmis-

sion listing at $74.75 in 1948-49 carried a list price of $183.25 in 1958.

Certain economies have been put into practice during the last ten years so

that in spite of substantial increases in salaries, the over-all increase in trans-

portation cost, on a per pupil in average daily attendance basis, has been very

little. Buses with greater capacity have reduced fuel consumption and tire costs.

Soliciting bids for gasoline, wholesale purchases of supplies, operation of cen-

tral county repair shops, improved preventive maintenance, and pool purchases by

several counties have all combined to hold down transportation costs.

The number of transported pupils has grown steadily but the proportion of total

pupils in average daily attendance who are transported has remained fairly stable.

Many small schools have been closed and the pupils transported to larger centers.

This increase in transported pupils has been offset by the construction of new

schools in suburban areas making transportation unnecessary, Much of Florida's

growth has tended to be concentrated in fairly compact areas.

TABLE 8

TRANSPORTED PUPILS

Year ADA Percent of Average Cost Per
Transported Total ADA Transported Pupil

1948-49 120,243 30.6e $25.46
1949-50 133,300 32.0 23.49
1950-51 144,673 33.0 23.72
1951-52 153,573 33.4 24.67
1952-53 167,674 33,6 24.31
1953-54 185,268 34.1 24.50
1954-55 204,787 34.6 23.93
1955-56 208,651 32.9 25.47
1956-57 228,285 32.8 25.13
1957-58 239,282 32.2 27.15
1958-59 256,331 31.4 27.46


-16-






The cost per transported pupil in average daily attendance has increased

from $25-46 in 1948-49 to $27.46 in 1958-59. This is an increase of only two

dollars per pupil in average daily attendance transported over the ten year

period. It averages out to an increase of slightly more than one cent per

transported pupil per day.

Table 9 gives an analysis of costs per transported pupil for 1948-49 and

for 1958-59,
TABLE 9

ANALYSIS OF TRANSPORTATION COSTS
PER PUPIL TRANSPORTED

Item 1948-49 1958-59 Amount of
Change

1. Salaries of Drivers ,$ 10.30 $ 14.19 $ 3.89
2. Gasoline and .Oil 3.85 3.56 .29
3. Tires .84 .81 .03
4. Maintenance, Material 2.18 2.63 o.45
5. Maintenance, Labor 1,98 3.18 1.20
6, Other Operating Expenses .73 .43 .30
7. Contract Transportation 5.37 2.47 2,90
8. Private Payments and
Payments in Lieu of
Transportation .21 .19 .02

TOTAL $ 25.46 $ 27.46 $ 2.00

The substantial drop in per pupil costs of contractual transportation is

due to counties taking over the operation of their transportation system rather

than to reduction in contractual rates.

F. FIXED CHARGES

Fixed charges are expenditures of a generally recurrent nature that are not

readily allocable to other expenditure classifications. They are tabulated into

the following items

1. Insurance. This includes fire and other hazard insurance paid for build-
ings, buses, furniture, equipment, and apparatus. It also includes pre-
miums paid on bus liability, workmen's compensation, and all other pre-
miums on bonds of officers and employees.


-17-






2o Rent(Buildings). This includes rent paid for the use of non-publicly-
owned school buildings, classroom space, school playground sites, ath-
letic fields, and other school facilities.

3. Commissions. This includes amounts paid tax assessors and tax collectors
Tor assessing and collecting taxes for the school board.

4. Election Expense. This includes the expenses for advertising, printing
ballots, clerks at the polls, and other district election costs.

5. Other Fixed Charges. This includes all expenditures for special assess-
mens for the maintenance and operation of non-school property and other
expenses of a generally recurrent nature which are allocable to pupil
cost and cannot be charged under other current expense accounts.

Expenditures for insurance, all types combined, have shown an increase over

the past ten years. In some instances insurance rates on buildings have declined,

however buildings are more adequately covered now than in the past. Liability and

property damage insurance on motor vehicles have increased substantially over the

past few years but the pattern is not the same in all counties. Some examples will

illustrate this. The number of transported pupils in Alachua County has increased

73.4 percent since 19h8-49 but total transportation insurance costs have gone up

but 58.8 percent. Columbia County's insurance costs have increased 91.1 percent

while the number of transported pupils has increased only 13.9 percent, Hamilton

County has had an increase of 18.0 percent in transported pupils compared to an

increase of 159,3 percent in insurance premiums. The cost of motor vehicle insur-

ance is largely beyond the control of the school board since rates are a direct

reflection of over-all automotive insurance experience.

Expenditures for rent of buildings, to a degree, offset expenditures for

capital outlay since rented quarters take the place of publicly owned facilities.

Rented facilities for classroom purposes are on an emergency basis while rented

facilities for county-wide use of the school board may be on a more permanent basis.

In some instances, options on school sites may be reported as a rental item.

Commissions paid tax assessors and tax collectors are based on a percentage

of taxes assessed and collected and will vary with the amount of taxes.


-18-






Election expense remains fairly constant and can be expected to decrease,

on a per pupil basis, as the number of pupils increases. Still, election ex-

penses when based on the number of votes cast in school elections, are quite high.

TABLE 10

ANALYSIS OF FIXED CHARGES EXPENDITURES
PER PUPIL IN AVERAGE DAILY ATTENDANCE

Item (1) (2) (3) (4)
19h8-h9 1958-59 Amount of Percent
Change Change
1. Insurance $ 1.86 $ 2.92 $ 1.06 57o00%
2. Rent .10 .15 .05 $0.00
3. Commissions 2.80 3,61 .81 28.93
4. Election Expense .03 .02 .01 -33.67
5. Other Fixed Charges .03 .02 .01 -33.67

TOTAL $ 4.82 $ 6.72 $ 1.90 39.42%

Table 11 presents, in one place, an analysis of the various items going to

make up current expense per pupil in average daily attendance. Columns (1) and

(2) give average expenditure per pupil for each item for the school years 1948-h9

and 1958-59. Column (3) gives the change in per pupil expenditures. A minus (-)

before the number indicates a decrease. Column (4) gives the percent of the total

increase in current expense per pupil attributable to each item.

Table 12 gives the average current expense per pupil in each county in 1948-49
and in 1958-59 and the percent of increase over the ten year period,

The six counties showing the largest dollar increase in average current ex-

pense per pupil in average daily attendance and the six counties showing the low-

est increase for the 1948-49 to 1958-59 period are:

Largest Increase Smallest Increase

Wakulla $226.28 Charlotte $ 70.84
Gilchrist 210.52 Martin 86.60
Lafayette 199.36 Pasco 87.36
Levy 193.49 Seminole 87.90
Union 174.08 Orange 88.78
Suwannee 170.97 St. Lucie 89.30


-19-







The changes in average daily attendance in these same counties for the same

period areas

Wakulla 1085% Charlotte 138.01%
Gilchrist -14.85 Martin 132.10
Lafayette -30o60 Pasco 83.03
Levy 3.53 Seminole 109.32
Union 2.72 Orange 176.97
Suwannee 2.61 St. Lucie 129,68

Thus it seems that the counties with small growth, or an actual loss, of

pupils show the largest increase in per pupil expenditures while the counties with

the largest degree of growth show the smallest increase in expenditure per pupil.

How well this will hold up when considering all counties has not been determined.

None of the six counties showing the largest increases in per pupil costs had

pupils on double-session at the beginning of the 1959-60 school year but three of

the six counties showing the smallest increases in average per pupil costs did have

one or more schools on double-session.

Many of the items going to make up current expense per pupil are relatively

independent of the number of pupils actually served, In many instances an addi-

tional number of pupils can be absorbed with little or no actual increase in total

expenditure thus producing an actual decrease in per pupil costs. On the other

hand a decrease in the number of pupils may result in little or no decrease in ex-

penditure, thus causing an actual increase in per pupil costs even though total

expenditures remain unchanged.

Table 13 gives the estimated average current expense per pupil in average

daily attendance for each of the fifty states for 1958-59 as reported by the

National Education Association.

In Table 112 the percent increase in current expenditures per pupil in average

daily attendance from 1948-h9 to 1958-59 for each of the fifty states is shown as

reported by the National Education Association.


-20-








TABLE 11


SUMMARY OF INCREASE IN CURRENT EXPENSE PER
PUPIL IN AVERAGE DAILY ATTENDANCE

(1) (2) (3) (4)
Item 1948-49 1958-59 Increase Percent of
Per Pupil Total
Increase
GENERAL CONTROL
Salaries of
Superintendents $ .89 $ .74 $ -.15
Salaries of Adminis-
trative Assistants .27 .56 .29 .23
Salaries of Office
Assistants 1.42 2.58 1.16 .92
Compensation of
Board Members .61 .54 -.07
Mileage of Board
Members .03 .01 -.02
Legal Expense .22 .36 .14 .11
Office Expense .34 .45 .11 .09
Other Expenses of
Administration .57 .69 .12 .09

INSTRUCTION
Salaries, Supervisors 1.91 2.70 .79 .63
Salaries, Principals 7.13 11.66 4.53 3.61
Salaries, Teachers 113.10 198.05 84.95 67.66
Salaries, Other
Instructional Staff 2.25 9.00 6.75 5.38
Salaries, Clerical
Assistants 2.26 6.20 3.94 3.14
Textbooks, State
and County 1.89 3.53 1.64 1.31
Library Expense .15 .31 .16 .13
Classroom Supplies 1.53 2.81 1.28 1.02
Other Instructional
Expense 1.29 3.07 1.78 1.42

OPERATION OF PLANT
wages of Janitors 5.93 10.94 5.01 3.99
Fuel .65 1.53 .88 .70
Utilities 1.92 5.49 3.57 2.85
Other Plant Operating
Expenses .89 1.46 .57 .45

MAINTENANCE 7.68 10.65 2.97 2.36


-21-








TABLE 11 (Continued)


"W.l ,ARY OF INCREASE IN CURRENT EXPENSE PER
PUPIL IN AVERAGE DAILY ATTENDANCE

(1) (2) (3) (4)
Item 1948-49 1958-59 Increase Percent of
Per Pupil Total
Increase

AUXILIARY AGENCIES
Transportation
Salaries of Drivers $ 3.16 $ 4.46 $ 1.30 1.03
Gasoline & Oil 1.18 1.12 -.06
Tires .26 .25 -.01
Maintenance, Material .67 .83 .16 .13
Maintenance, Labor .61 1.00 .39 .31
Other Operating
Expenses .23 .14 -.09
Contract Transportation 1.65 .78 -.87
Private Payments .06 .06 -
Promotion of Health
Salaries .30 .12 -.18
Other Expense .47 .28 -.19
School Lunch 3.55 4.69 1.14 .91
Attendance Services
Salaries .37 .25 -.12
Other Expense .05 .04 -.01
Other Auxiliary Agencies .14 .09 -.05

FIXED CHARGES
Insurance 1.86 2.92 1.06 .84
Rent .10 .15 .05 .04
Commissions 2.80 3.61 .81 .65
Election Expense .03 .02 -.01
Other Fixed Charges .03 .02 -.01

TOTAL $170.45 $294.16 $123.71 100.00%


-22-







TABLE 12


CURRENT EXPENSE PER PUPIL IN AVERAGE
DAILY ATTENDANCE


Percent
County 1948-49 1958-59 Increase Increase
Alachua $156.06 $280.86 $124.80 79.97%
Baker 184,55 333.45 148,90 80.68
Bay 117.15 271.12 153.97 131.43
Bradford 151.84 310.12 158.28 104.24
Brevard 161.67 295.70 13.03 82.90
Broward 161.58 326.40 164.82 102.01
Calhoun 179.75 315.88 136,13 75.73
Charlotte 263.97 334.81 70.84 26.84
Citrus 195,39 322.27 126.88 64.94
Clay 165.14 271.69 106.55 64.52
Collier 214.00 326.88 112,88 52.75
Columbia 160.17 286.41 126.24 78.82
Dade 204.61 342.07 137.46 67.18
DeSoto 153.62 289.10 135.48 88.19
Dixie 221.49 367.43 145.94 65.89
Duval 161.17 255.40 94.23 58.47
Escambia 140.41 264.60 124.19 88.45
Flagler 211.86 382.47 170.61 80.53
Franklin 191.96 346.07 154.11 80.28
Gadsden 13.32 252.30 117.98 87.84
Gilchrist 20*.60 415.23 210.55 102.87
Glades 300.14 471.38 171.24 57.05
Gulf 148.85 314.34 165,49 111,18
Hamilton 165,23 324.67 159.44 96.50
Hardee 199.U3 267.28 111.75 71.8g
-Hendry 20t$.00 319.94 111.94 53.02
Hernando 175.94 304.42 128.48 73.02
Highlands 198.99 315.09 116.10 58.34
Hillsborough 178.16 272.87 94.71 53.16
Holmes 130.,2 295.07 164.49 126.07
Indian River 178.96 256.56 107.60 60.1"3
Jackson 124.82 270,43 145.61 116.66
Jefferson 142.56 301.97 159,41 111.82
Lafayette 236.93 436.29 199.36 84.14
Lake 179.24 284.40 lo0g.16 58.67
Lee. 11.7" 290.42 ""108.95 60.04
Leon 150.83 281.50 130.67 86.63
Levy 170.45 363.94 193.49 113.52
Liberty 211.52 439.73 228.21 107,89
Madison 149.60 285.90 136.30 91.11
Manatee 163.55. 273.66 11011 67.32
Marion 167.73 298.69 130.96 78.08
Martin 217.73 304.33 86.60 39.77
Monroe 175.78 343.11 167.33 95.19
Nassau 182.85 294.44 111.59 61.03








TABLE 12 (Continued)


CURRENT EXPENSE PER PUPIL IN AVERAGE
DAILY ATTENDANCE


Percent
County 19648-9 1958"59 Increase Increase
Okaloosa $12o50 $26l. o50 $143.00 1L.86%
Okeechobee 212. 2 'LCO'5 97.23 i5.69
Orange 167.05 25583 88-78 53.15
Osceola 196.83 290,35 102o52 52.09
Palm Beach 187o05 285o96 98,91 52.88


Pasco
Pinellas
Polk
Putnam
St. Johns
St. Lucie
Santa Rosa
Sarasota
Seminole
Sumter
'Suwannee
Taylor
Union
Volusia
Wakulla
Walton
Washington


177034
174.o 29
137.95
144010
163.93
165.49
185-51
159.16
187.29
134005
154.99
149.30o
194.o39
169.57
156.95


201.95o
302.,54
274.95
299.07
284.87
253.23
291.40
J24. 30
247.06
291 .45
305 02
3.00o.39
323.38


288.90


b7o36
125o20
100o66
161,12
140.77
-9 30
1287.91
138.79
87.90
104.16

.45o140
174.o08
112 o 29
226.28
158 .I3
166o38


>5003
70.60
57.75
116.8o
97.69

77.90
74.82
55.23
55.65
127 .5
93,81
116.60
57.77
133.44
100.94
13'.80


TOTAL $17Oo45 $294.16 $123.71 72.58%


~I


---


11m


---


Ilc


-~I~- --L












TABLE 13


CURRENT EXPENSE PER PUPIL IN ADA, 1958-59


State


New York
Alaska
New Jersey
Delaware
Wyoming
Californi a
Oregon
Connecticut
Michigan
Nevada
Montana
Illinois
New Mexico
Pennsylvania
Minnesota
Rhode Island
Washington
Maryland
Wisconsin
Arizona
Colorado
Vermont
Massachusetts
Ohio
Iowa


Average

$531o00*-
520.00
468.oo
443.00
435c,64
435.50
422.00
413o00
40000
399.83
393.00
391o00
390.00*
387.30
381.00
380.00*
378.00
367.00
365$00
361.77
361.67
353.00
350,00
38.00o*
346.00


Rank


State


26 Louisiana
27 Kansas
28 South Dakota
29 Indiana
30 New Hampshire
31 North Dakota
32 Missouri
33 Utah
34 Texas
35 Nebraska
36 Florida
37 Oklahoma
38 Hawaii
39 Idaho
40 Maine
41 Virginia
42 Georgia
43 West Virginia
44 North Carolina
45 Kentucky
46 Mississippi
47 South Carolina
48 Alabama
49 Tennessee
50 Arkansas
United States


Rank


Source: "Estimates of School Statistics, 1959-60",
Research Division, National Education Association ,
1201 Sixteenth Street, NoWo, Washington 6, D. C.


* Estimated by NEA


Average

$342.87
338.00
333.50
333.00*
333.00
323.00
320,00
309.00
299.54
295.00
294.16
277.00
273.43
265.00
258.00
242.67
224.00
223.00
220.00
205.00
201.17
200.00
198.00*
197.50
183.00
350.00












TABLE 14


PERCENT INCREASE IN CURRENT EXPENDITURES
PER PUPIL IN ADA, 1948-49 TO 1958-59


State


Mississippi
Arkansas
Georgia
Missouri
New Mexico
Delaware
New York
South .Carolina
Wyoming
Texas
Virginia
Maryland
Pennsylvania
Kentucky
Tennessee
Michigan
North Carolina
Wisconsin
Maine
Florida
New Jersey
O1egon
Iowa
Kansas
Idaho


Increase

135.1%
101.4
94.7
93.1
91.7
88.7
87.8
87.6
86.6
84.6
82.6
79.2
78.0
76.5
76.1
75.3
73.3
72.0
71.4
69.6
69.2
69.1ol
68.9
68,1
68,0


Rank


State


Vermont
Oklahoma
Hev ada
Louisiana
Alaska
New Hampshire
Massachusetts
Ohio
Rhode Island
Connecticut
Utah
Minnesota
North Dakota
West Virginia
Indiana
Illinois
Alabama
California
South Dakota
Washington
Montana
Hawaii
Colorado
Nebraska
Arizona


Increase


67.3%
67.0
66.7
65.0
64.7
61.7
61.0
60.4
59.8
58.0
57.3
56.5
5500
54.0

53.4
53.2
52.5
49.9
46.4
45.7
43.7
41.6
40.2
35.3


Source- "Rankings of the States", 1959,
Research Division, National Education Association
1201 Sixteenth Street, NoWo, Washington 6, D. C.


-26-




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