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 Higher education section














Title: Official report of the Educational survey commission, state of Florida
CITATION THUMBNAILS PAGE IMAGE ZOOMABLE
Full Citation
STANDARD VIEW MARC VIEW
Permanent Link: http://ufdc.ufl.edu/UF00096123/00001
 Material Information
Title: Official report of the Educational survey commission, state of Florida to the Senate and House of representatives, Florida state legislature, April 2, 1929
Physical Description: 743 p. incl. illus., tables, diagrs., charts. : maps (1 fold.) ; 23 cm.
Language: English
Creator: Florida -- Educational survey commission
Phillips, Irving Elway, 1893-
Strayer, George D ( George Drayton ), b. 1876
Engelhardt, N. L ( Nickolaus Louis ), b. 1882
Columbia University -- Teachers College. -- Institute of Educational Research. -- Division of Field Studies
Publisher: T.J. Appleyard, Inc.
Place of Publication: Tallahassee, Fla.
Publication Date: 1929
Copyright Date: 1929
 Subjects
Subject: Educational surveys -- Florida   ( lcsh )
Education   ( lcsh )
Education -- Florida   ( lcsh )
Education, Secondary   ( lcsh )
Education, Higher   ( lcsh )
Genre: government publication (state, provincial, terriorial, dependent)   ( marcgt )
non-fiction   ( marcgt )
 Notes
Additional Physical Form: Also issued online.
General Note: Complete report.
General Note: Cover title: Educational survey commission and survey staff report to the legislature, state of Florida, 1929.
General Note: "Your commission selected the Division of field studies, Institute of educational research. Teachers' college, Columbia university, New York city ... to undertake the educational survey work for the state of Florida ... with Dr. George D. Strayer ... as director of survey."--P. 8.
General Note: I.E. Phillips, chairman.
General Note: N.L. Engelhardt, associate director of survey.
 Record Information
Bibliographic ID: UF00096123
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 - 03624301
lccn - e 30000190

Table of Contents
    Title Page
        Page 1
        Page 2
    Table of Contents
        Page 3
        Page 4
    Educational survey commission report
        Page 5
        Page 6
        Page 7
        Page 8
        Page 9
        Page 10
        Page 11
        Page 12
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        Page 14
    Report of disbursements
        Page 15
        Page 16
        Page 17
        Page 18
        Page 19
        Page 20
    Personnel educational survey commission and survey staff
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    Elementary and secondary education section
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    Higher education section
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Full Text




OFFICIAL REPORT

of the

Educational Survey Commission
STATE OF FLORIDA

to the

Senate

and

House of Representatives

FLORIDA STATE LEGISLATURE

April 2, 1929


T J. APLEVARD, INC., TALLAHASSE, FLORIDA



































- 3 . i















THIS VOLUME CONTAINS:


(1) EDUCATIONAL SURVEY COMMISSIONN REPORT.

(2) REPORT OF DISBURSEMENTS.

P3) PERSONNEL EDUCATIONAL SURVEY COMMISSION ANI
SURVEY STAFF.

(4) ELEMENTARY AND SECONDARY EDUCATION SECTION.
Digest of Survey Staff Report.
Table of Contents Survey Staff Report.
List of Tables Survey Staff Report.
List of Charts Survey Staff Report.
Maps and Illustrations Survey Staff Report.
Survey Staff Report on Elementary and Secoildlry Education.

(5) HIGHER EDUCATION SECTION.
Digest on Higher Education.
Table of Contelnts.
List of Tables.
List of Figures.
Introduction to Staff Report.
Survey Staff Report on Higher Eductlioit.















At\V^G















Educational Survey
Commission

Report












EDUCATIONAL SURVEY COMMISSION REPORT

Jacksonville, Florida, April 2, 1929.
President and Members of the Senate.
Speaker and Members of the House of Representatives,
State of Florida.
Honorable Sirs:
The act creating the Educational Survey commissionn in and for the
State of Florida specifically states in Chapter 12011 of the Laws of Florida,
Session 1927, that:
"Section 1. Said Commission shall, on the first Tuesday after the first
Monday in April, 1929, cause to be transmitted to the Legislature of the
State of Florida, the report of the Survey Staff hereinafter provided for.
showing the condition of the Educational System of the State of Florida,
together with the recommendation for the improvements thereof."
And in Section 2 it defines the duties of the commissionn and Survey
Staff, as follows:
"Sec. 2. It shall be the duty of said Survey Commission to employ a
staff of recognized experts from outside of the State of Florida, trained
in educational survey work, to make an impartial investigation as to the
organization, administration, financial condition and general efficiency of
the Educational system of the State of Florida, including all schools and
educational institutions supported by public taxation, in accordance with
approved scientific standards of educational research, and to make definite
recommendations for the improvement thereof. Said Survey Commission
shall accompany their said report and recommendations with proposed
bills designed to carry out said recommendations."
In pursuance of said Act the Commission has the honor of transmitting
herewith its report together with:
1. A Digest of the Survey Staff Report.
2. The Report of the Survey Staff.
3. Three Proposed Legislative Bills.
4. One Proposed Constitutional Amendment.

SURVEY STAFF REPORT
The report of the Survey Staff suggests hundreds of proposed recom-
mendations and improvements in Florida School Laws and Methods of
Administration. The Commission does not believe it is fair to ask the
members of the present Legislature to digest the manifold changes pro-
posed by the Survey Staff and enact all of these into legislation at this
session. In fact they cannot make these changes under our present Con-
stitution. Therefore, the Commission submits only such proposed legis-
lative measures as are fundamentally necessary now as a basis for later
reconstruction of the State educational system, with the hope that the
legislators and the public will make a most careful study of the full re-
port of the Survey Staff, in the light of their own local and State educa-
tional experiences, and through subsequent sessions of the Legislature








OFFICIAL REPORT OF


proceed with the program of re-organizing our schools upon sound eco-
nomical business principles and in accordance with modern professional
standards.
The proposed Constitutional amendment simply permits the voters of
Florida to decide in the general election in November, 1930, their future
educational program after they have had a year and a half to study the
report of our Survey Staff.
The measure proposing a Director of Buildings and Building Standards
is necessary to eliminate future waste and extravagance in school build-
ing construction, and thereby helping prevent an unnecessary increase
in our already burdensome bonded indebtedness.
The measure proposing a Director of Finance is necessary to safeguard
both the taxpayer and the school official in the handling of the people's
money and to eliminate waste due to lack of experience and careless-
ness, by having a qualified business man install and supervise an intel-
ligent system of budgeting, accounting and auditing of educational funds.
The measure proposing changes in the school book selection law is
necessary in order to place in the hands of the teacher the proper in-
strument in teaching the child how to think.


SURVEY STAFF

After carefully investigating and studying the different agencies quali-
fied under said Act, your Commission selected the Division of Field
Studies, Institute of Educational Research, Teachers' College, Columbia
University, New York City, as the most competent equipped and quali-
fied to undertake the Educational Survey work for the State of Florida,
both from a viewpoint of economy, efficiency and expediency, with Dr.
George B. Strayer, head of the Division of Field Studies of the Institute
of Educational Research of Columbia University, as Director of Survey.
This Division of Field Studies had previously made studies of the
public schools in Duval County and the City of Tampa for the County
and City, respectively. Much of the data collected, together with the
analysis of the school laws involving a large expenditure of funds it was
found could be used in this survey, after being checked and brought up
to date. Your Commission was informed that this institution is inter-
nationally known and recognized as the foremost institution of its kind
anywhere in educational survey work.
The Commission entered into the following agreement for the employ-
ment of the Division of Field Studies of the Institute of Educational
Research:

"THIS AGREEMENT entered into this 17th day of September,
1927, by the Division of Field Studies of the Institute of Educa-
tional Research, Teachers' College. Columbia University, George
D. Strayer, Director, party of the first part, and the Educational
Survey Commission of the State of Florida, authorized by the
State Legislation in a Bill entitled 'AN ACT TO AUTHORIZE









EDUCATIONAL SURVEY COMMISSION 9

THE APPOINT IENT OF AN EDUCATIONAL SURVEY COM-
MISSION OF THE STATE OF FLORIDA; TO DEFINE ITS
POWERS AND DUTIES; TO PROVIDE FOR THE EMPLOY-
MENT OF A STAFF OF EXPERTS; TO MAKE AN APPRO-
PRIATION TO DEFRAY THE EXPENSE OF SUCH COMMIS-
SION, ITS STAFF, SERVANT AND EMPLOYEES, AND TO PRO-
HIBIT INTERFERENCE WITH THE WORK OF SAID COMMIS-
SION,' acting by its chairman of the second part.


WITNESSETH
That the party of the first part, for and in consideration of a
sum not to exceed Fifty Thousand and no/100 Dollars ($50,-
000.00), including the expense of the Educational Survey Com-
mission of the State of Florida, to be paid as hereinafter stipu-
lated, agrees:
To make a complete and thorough-going survey of the public
school system of the State of Florida, to include inter alia:
1. Local administration of schools, including a special con-
sideration of the County administration of schools;
2. State administration of schools;
3. The financing of schools;
4. Instruction and pupil progress in elementary schools;
5. High school education;
6. Teacher training, licenses, salaries;
7. Teacher training institutions;
8. Other higher education institutions;
9. Vocational education.
Upon the basis of the study so made, it is proposed to make
recommendations having to do with the development of public
school system of the State, with respect to:
1. State administrations;
2. Local administration;
3. Better organization of schools;
4. Training, licenses, and salaries of teachers;
5. Equalization oE school taxes and the like.
The party of the first part agrees to deliver a report to the
party of the second part on or before the first day of January,
1, 1929.
The party of the second part agrees to pay to the party of
the first part the cost of the survey, to include all necessary
traveling expenses, salaries and wages of persons employed on
the survey, supplies used in connection with the survey, equip-
ment, communications, and such other necessary expense as may
be incurred in the course of the undertaking.

It is agreed that bills shall be rendered monthly by the Director of the
Institute of Educational Research, Teachers College, Columbia University.
ind that all expenses shall be itemized under the following headings:

Salaries and wages;
Printing and publications:
Supplies;
Equipment;
Communications.























OFFICIAL REPORT OF


These bills, when approved by the Director of the Division of Field
Studies, shall be submitted to the Chairman of the Commission for his
approval and for the approval of the Commission as provided by the law,
and the sum due shall be paid to Teachers College, Columbia University.
The party of the second part agrees to make available to the Director
of the Survey and his associates all school records whether state or local.
and to provide for the co-operation of the State Superintendent of Schools.
.County Superintendents of Schools, Supervisors, Principals, and Teachers.
in assembling of such data as may be necessary for the preparation of the
report.
The party of the second part agrees to deliver to the party of the first
part five hundred (500) copies of the printed report, it being understood
that the party of the first part will be responsible for the reading of the
proof and other labor involved in seeing the report through the press.
THE DIVISION OF FIELD STUDIES,
Institute of Educational Research, Teachers College, Columbia University,
New York, N. Y.
Witness: GEORGE D. STRAYER.
A. A. McLEOD Director.
EDUCATIONAL SURVEY COMMISSION OF
THE STATE OF FLORIDA.
Witness: I. E. PHILLIPS.
GEO. R. HILTY Chairman.









EDUCATIONAL SURVEY COMMISSION


11


BUDGET

After making a thorough study of the scope of work required by said
act, in co-operation with Dr. Strayer. the Commission prepared the follow-
ing budget:

"ESTIMATES OF THE COST OF CONDUCTING THE
FLORIDA EDUCATIONAL SURVEY

Submitted to the

EDUCATIONAL SURVEY COMMISSION OF THE
STATE OF FLORIDA

By

George D. Strayer
1. Director:
Salary ... .............. ...... ....... ....... ........ $7.00,00
Traveling Expenses ..............- ........ ............. 4.000.00 $11..o0.00

2. Specialists:
School Education. Teacher Training. High
School Education, Elementary Education,
Rural Education. Administration, Tests and
Measurements, Colored Schools, and Vocn-
tional Education.
A. Honoraria (In case of Teachers College
men. salary paid to Teachers College for
time spent on Florida Survey) ......................... .... .. 15.000.00
B. Traveling expenses of Specialists to
Florida and in the State -......................................... ..... 9,500.00
3. Field Workers, for test and measurement program and in
connection with other inquiries, traveling expenses ........... 14.500.00
4. Statistical, stenographic drafting and clerical services ......... 11.500.00
5. Printing and publication 50 .0.......... ....... ........... .......... 000.00
6. Equipm ent and supplies ....................-- ..... ......-..... ........... :,000.00
7. Local expenses of Survey Commission ....... ............ ........... 000.00

$75,.000.00
This budget was predicated upon the scope of work necessary to present
to the Legislators a most thorough and comprehensive study of condi-
tions as they exist ai d to propose remedies. It will be observed that the
budget was $75.000)(0., allowing only $5.00.00 for the expense of the com-
mission, including the salary of the Commlission Secretary, office rent.
stationery. omissionn traveling expenses and other incidental expense.
Notwithstanding the data already collected and analysis of Flori(al
State School Laws in possession of the Survey Staff. it was found that









OFFICIAL REPORT OF


this budget could not be reduced below the above amount and perform the
job in a reasonable and satisfactory manner. Therefore, the Commission
communicated with the General Educational Board, 61 Broadway, New
York, and advised them of its proposed efforts, and that the Commission
was desirous of making the best possible study of Florida school systems,
realizing that if this survey is properly conducted and financed, it would
not only render a service to the State of Florida, but to the other states
beyond its border.
The General Educational Board agreed to provide any additional cost
of the survey in excess of the amount of $50,000.00 provided by the State
of Florida, not to exceed $25,000.00. This fund was made available im-
mediately when the Comptroller of the State advised the Commission that
the State had no more funds available for this work. The Commission
spent $48,604.20 of the State's appropriation, leaving an unexpended balance
of $1,395.80.
PERSONNEL OF SURVEY STAFF
The personnel of the Survey Staff was selected because of their pe-
culiar and specialized fitness and were not only recruited from the
Columbia University, Division of Field Studies, Institute of Educational
Research, but included nationally known experts of the different branches
of school financing, building, administration and education in their various
ramifications. These included the State Superintendent of Schools, Bal-
timore, Md.; Members of the Federal Board of Vocational Education;
George Peabody College, Nashville, Tennessee; University of North
Carolina, Chapel Hill, N. C.; Dartmouth College, Hanover, N. H.; Col-
lege of William and Mary, Williamsburg, Va.; University of Kentucky,
Lexington, Ky.; Davidson College, Davidson, N. C., all of whom are pro-
ficiently trained, experienced and recognized as authority on the
subjects assigned to them. These experts were loaned to the Commis-
sion on the basis of their regular salaries, which were paid to the in-
stitutions loaning them, plus their traveling and living expenses while
in Florida.
The Commission wishes to embrace this opportunity of expressing its
sincere appreciation, upon its own behalf and the State, to the several
institutions hereinabove mentioned for the loan of these experts.
This fine, efficient and effective co-operation has enabled the Com-
mission to keep within its budget and the Director to provide a very
satisfactory report.
SURVEY STAFF INSTRUCTIONS

Before the survey work was undertaken, your Commission requested
the Director of the Survey Staff to request members of the staff to fur-
nish the local school authorities and administrative officers such infor-
mation, suggestions and counsel as would enable them to discharge their
respective duties and responsibilities in a more efficient manner. This
has been done with the result that in many counties and in many elemen-









EDUCATIONAL SURVEY COMMISSION


tary and secondary schools, a marked improvement was shown on the
second visit. These improvements, if continued, will have justified the
expense of the survey, if nothing further had been accomplished.

HEARINGS

After the Commission had studied the tentative reports of the Survey
Staff and discussed with the Directors and different members of the
staff their findings, the Commission came to the conclusion that since
the survey was made by experts from outside of the State, an opportunity
should be afforded those within the State to express themselves and to offer
such criticisms, suggestions, recommendations, as they may wish to make.
and that such criticisms, suggestions and recommendations, coming from
our own citizens in writing, should be transmitted with the findings of
the Survey Staff to your Honorable Body. To facilitate this matter, and
to inform the citizens and taxpayers the Commission published and dis-
tributed approximately 19,000 digests of the Survey Staff Reports on
Elementary and Secondary Education and 1,000 on Elementary, Second-
ary and Higher Education. The Commission also conducted hearings at
Miami, West Palm Beach, Arcadia, Orlando, Tampa, Jacksonville, Gaines-
ville and Tallahassee, in the order mentioned and at each hearing urged
the taxpayers and citizens to offer suggestions and criticisms and excep-
tions, as they may deem expedient, regarding proposed school legislation
and resolutions offered by the Commission. The hearings were concluded
on the evening of March 26, at Tallahassee. These meetings were at-
tended by representative citizens, and school officials and legislators.
Questions were freely asked and answered.

DIGEST

The Digest was prepared by the Commission from the tentative report
of the Survey Staff and furnished a bird's-eye view of the Survey Staff's
findings. Details of any subject in which the Legislators or the public
may be interested, may be found by consulting the table of contents of
the Survey Staff's Report.

CONCLUSION
This report is the result of a year's labor in making investigations and
field study of the different schools, elementary, rural and Junior and
Senior High Schools, and the institutions of higher education.
A large quantity of data, facts and figures have been collected. It re-
quired our Survey Staff approximately six months to interpret these
facts and findings and reduce them into the proper form for presenta-
tion to your Honorable Body.
The revised final typewritten report of the Survey Staff was received
by the Commission from the Survey Staff on March 26, 1929, too late for
submission in printed form. The Commission therefore submitted type-






























14 OFFICIAL REPORT OF

written copies of the Staff's Report to each branch of the Legislature as
required by law, pending the printing of same.
Respectfully submitted.

EDUCATIONAL SURVEY COMMISSION
OF THE STATE OF FLORIDA.
1. E. PHILLIPS, Chairman, Jacksonville;
GEORGE R. HILTY, Miami;
A. A. McLEOD, Bartow;
MRS. A. F. FANGER. Hialeah;
MRS. KATHERINE B. TIPPETTS, St. Petersburg.















Report
of
Disbursements






















EDUCATIONAL SURVEY COMMISSION 17














EDUCATIONAL SURVEY COMMISSION

Condensed Statement of State Appropriation and Expenditures

State Appropriation ....... .......... ... ....... ......... .. ...$50,000.00

Office Expense ..... ................. ....................... $ .645.!()

Commission Traveling Elxpens, -.............................. 860.04

Salary of Secretary -..... ................................. 1,867.50

Columbia Salaries and Wages ............................... 28,018.73

Columbia Supplies --................... ............. 2,630.1:

Columbia Equipment .. .. ... ... ........ .......... 101.36(

Columbia Traveling Expense ...................................... 13.480.54 4.04.20


Balance ................ .. ....... .... ......... .. -1.i39 .80












OFFICIAL REPORT OF


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EDUCATIONAL SURVEY COMMISSION 19













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Personnel

Educational Survey

Commission
and

Survey Staff




















EDUCATIONAL SURVEY COMMISSION 23


THE EDUCATIONAL SURVEY COMMISSION OF THE
STATE OF FLORIDA

COMMISSIONERS
I. E. Phillips, Chairman, Jacksonville.
Geo. R. Hilty, Miami.
A. A. McLeod, Bartow.
Mrs. A. F. Fanger, Hialeah.
Mrs. Katherine B. Tippetts, St. Petersburg.








OFFICIAL REPORT OF


SURVEY STAFF

The Division of Field Studies,
Institute of Educational Research,
Teachers' College,
Columbia University,
GEORGE D. STRAYER, Director
N. L. ENGELHARDT, Associate Director

Specialists in charge of the various aspects of the survey:
N. S. Cook, State Superintendent of Schools for Maryland, Balti-
more.
Carter Alexander, Teachers College, Columbia University.
Paul R. Mort, Teachers College, Columbia University.
Willard E. Elsbree, Teachers College, Columbia University.
M. B. Hillegas, Teachers College, Columbia University.
J. F. Williams, Teachers College, Columbia University.
Walter D. Cocking, George Peabody College, Nashville, Tennessee.
E. W. Knight, University of North Carolina, Chapel Hill.
A. D. Wright, Dartmouth College, Hanover, New Hampshire.
J. C. Wright, Director, Federal Board of Vocational Education,
Washington, D. C.
Charles R. Allen, Federal Board for Vocational Education,
Washington, D. C.
E. G. Johnston, Teachers' College, Columbia University.

Specialists in charge of the survey of higher education:
R. J. Leonard,* Director, School of Education, Teachers' College,
Columbia University, Director of the survey of higher
education.
Donald Cottrell, Teachers' College, Columbia University, Asso-
ciate Director.
W. C. Bagley, Teachers' College, Columbia University.
E. S. Evenden, Teachers' College, Columbia University.
K. J. Hoke, Dean of the College of William and Mary, Williams-
burg, Virginia.
Frank L. McVey, President, University of Kentucky, Lexington,
Kentucky.
F. L. Jackson, Davidson College, Davidson, North Carolina.
F. B. O'Rear, Teachers' College, Columbia University.
Harriet Hayes, Teachers' College, Columbia University.
Evelyn M. Horton, Statistician.
Ethel Spore, Secretary to the Survey Staff.
Decenqed.











EDUCATIONAL SURVEY COMMISSION 25


The following persons assisted the specialists in the conduct of
the survey:


TUhlnan S. Alexander
Velda Bamesberger
Danylu Belser
Jean Betzner
Whit Brogan
J. J. William Brown
Oscar K. Buros
Hollis Caswell
Walter D. Cocking
Leon Deming
H. Roland Halsey
Paul Hanna
Barbara Henderson
Henry H. Hill
Raleigh W. IIolmstedl
Walter W. Isle
Roe L. Johns


Ira S. Johnson
Walter Kemmerer
Jay C. Knode
Henry Linn
Clark D. Moore
Lyle L. Morris
Henry C. Pannell
Clarence Rubado
Everett B. Sackett
Charles A. Smith
Wayne Soper
Paul R. Spencer
B. A. Stevens
Willis Thomson
Edmund Tink
Parl West
George Wilcix


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Elementary and Secondary
Education Section
of
Survey Staff Report










EDUCATIONAL SURVEY COMMISSION 29


DIGEST
OF REPORT ON ELEMENTARY AND SECONDARY
EDUCATION
Section I. Organization.
PRESENT SYSTEM
The Florida State Constitution makes provision for educa-
tion in Article XII.
Section 1 specifically states that "The Legislature shall provide
for a uniform system of public free schools, and shall provide for
the liberal maintenance of the same."
Pursuant to this section, State and County organizations for
school administration have been set up.
Funds have been provided for by means of taxes. Taxes have
been levied by (a) State, (b) Counties, (c) and Special Tax Dis-
tricts.
The State Laws and Constitution provide that the State Board
of Education shall consist of the Governor, Secretary of State, At-
torney General, State Treasurer and State Superintendent of
Public Instruction, all of whom are elective; also County Boards
of Public Instruction, County School Superintendents, District
Trustees and Special Tax School Districts with their local Boards
of Trustees, all to be elected by vote.
See Chart I for a set-up of this organization.
Each county is required by the Constitution to assess and collect
annually a school tax of not less than three mills nor more than
ten mills on the assessed valuation of all taxable property. The
special tax school districts are allowed to assess an additional tax
up to ten mills on the property valuation which special taxation
must be approved by the taxpayers of the special tax school dis-
tricts.
An ex-officio Slate Board of Education does not have the time
to properly function as a Board of Education.
The only qualifications required of State and County Super-
intendents according to law, is the ability of writing their own
names and secure enough votes for election to office. County Su-
perintendents are not responsible to the Board of Public Instruc-
tion.
Under this system there is no fixed responsibility of employ-
ment and dismissal and it offers no inducement for specialized and
trained school executives, so essential in the proper and orderly
development of school administration. Merits, ability and expe-
rience and training count for little.







OFFICIAL REPORT OF


STATE SYSTEM RECOMMENDATIONS
The Governor be empowered to appoint a State Board of Edu-
cation composed of seven members to serve without pay (subject
to the approval of the Senate). The terms of these seven members
should expire serially, one being appointed each year, the first
board appointed to cast lots as to the order in which they would
retire.
The State Board of Education should select and employ a
properly qualified Commissioner of Education, without reference
to his previous place of residence. He should have as a minimum
qualification a Master Degree, specialized study and some expe-
rience in school administration.
The Commissioner of Education should be responsible to the
State Board of Education. The State Board of Education should
function only through the Commissioner of Education, who is to
have entire charge of the organization of the State Public School
System.
This organization is set up on Chart II.

COUNTY SYSTEM RECOMMENDATIONS
It is recommended that the County Board of Education should
be elected at large by the voters of the county. This board should
consist of seven members who should serve without pay, and whose
terms expire serially. And since general elections occur only
every two years, two would be elected at every general election ex-
cept on the fourth election-when only one would be elected. The
first board should cast lots to determine the rotation in which their
terms would expire. The County Board of Education should se-
lect and employ a County Superintendent of Schools, who should
be responsible only to the Board of Education and would be sub-
ject to dismissal at any time his services should prove unsatisfac-
tory. He should have minimum qualifications similar to the State
Commissioner of Education, and have entire charge of all county
schools. The County Board of Education would function only
through the County Superintendent of Schools.
An additional recommendation is made for cities above a cer-
tain size, that the city voters should elect an advisory board of
three members, who would advise the County Board of Education
as to the needs of the city schools and would act in an advisory
capacity to the associate superintendent of schools in charge of
that particular city's schools.
See Chart III for organization set-up.
It is further recommended that the special tax school district
system be abolished in its entirety (as soon as a feasible plan may
be devised).


30







EDUCATIONAL SURVEY COMMISSION 31

REMARKS
An adequate and efficient school administration seeks to:
Establish accepted and recognized sound financial pol-
icies and programs:
Establish equitable distribution of tax burdens;
Establish insurance of conformity to contractual ob-
ligations on the part of all persons dealing with the Board
of Education;
Enforce compliance with all legal requirements in the
transaction of school business;
Anticipate all financial needs for the future educa-
tional program as developed by the educational staff;
Safeguard school funds against misuse or loss;
Develop a procedure which will assure proper stand-
ardization and care of all school material, supplies, equip-
ment and buildings provided by public funds;
Install a complete and satisfactory system of accounts
in all its ramifications, and a program of publicity which
portrays facts concerning the school system and thereby
establish confidence in the school system on the part of
its teachers, the community and the public at large.
The creation of special tax school districts and the legislation
consequent on this has produced a history of confused interpreta-
tions and varied organization types. The laws are not at all clear
as to the relative authority of the three branches of the school
organizations, namely-(a) County Superintendent of Public In-
struction, (b) County Board of Education, (c) Trustees of Special
Tax School Districts.
The result is an entire lack of definite responsibility for many
phases of county school administration.
The Florida school laws in general are based upon a theory of
educational administration in sharp contrast with present-day ten-
dencies. They hold the Board of Education responsible for de-
tailed routine of business management, and the County School
Superintendent for safeguarding the interests of the county in the
enforcement of contracts and the "application of monies to the ob-
jects for which they are raised." This is exactly the reverse of
the accepted practice. Adding to this peculiar relationship the
anomaly of the district trustees, who have certain important pow-
ers given to them and taken away from them almost in the same
law, we have an added confusion.\ Although there are several
counties in Florida which stand out as examples of sound financial
programs, taking the State as a whole, there is a haphazard pro-
gram of immediate financial support for the school instead of con-
tinuing programs based upon a careful consideration of sound
business procedure.







OFFICIAL REPORT OF


Florida has no law requiring that public school property be in-
sured. Direct responsibility for the safeguarding of school build-
ings is not placed upon school officials. Responsibility for insuring
school property should no longer be uncertain, but should be
placed definitely upon the County Board of Public Instruction.

Section II. School Finance.
TAX COLLECTION
Few of the county school offices have kept any adequate ac-
counts with the tax collector; therefore, few of them know the
exact status of their tax collections. Such records as do exist in-
dicate that collections of recent years approximate 80%. The ac-
counts of the Comptroller of the State showed that on June 30,
1927, there was net accumulated taxes as follows:
Uncollected for general school funds ...... $2,293,174.52
Uncollected taxes for special tax district
current expense fund ............... 2,226,353.25
Uncollected taxes assessed for interest and
sinking funds in special tax districts .. 1,394,562.17
Unless some relief be furnished, there will be but little option
except the closing of schools or cutting down for a number of years
an already impoverished program of education.
Some of the legal limitations and administrative practices which
have led to the accumulation of these large deficits for current
expense programs are:
School taxes do not begin to f l due until long after
the current school money is being spent;
Temporary loans for school purposes have been too
easy to secure and too great a burden for the school system
to carry;
The cost of tax collection is unnecessarily high;
An adequate system of safeguarding school money
after collection has not been developed;
One of the most serious phases of the present financial
situation in the schools of Florida counties is the amount
of time warrants which have been issued and are outstand-
ing. These obligations must be met. Under present condi-
tions it is difficult to see how many counties will be able to
meet these payments when they become due;
In 1921 the counties were given a new start through the
law permitting funding of accumulated current indebted-
ness in the counties by time warrants. In spite of the fact
that the practice was not to be extended further, the actual
necessity of keeping schools in operation has resulted in
several special legislative enactments permitting new







EDUCATIONAL SURVEY COMMISSION 33

issues of time warrants for several counties. It should be
noted that these time warrants represent accumulated
current indebtedness.
No sane consideration of these present practices, with respect to
borrowing money and the cost to the districts in annual interest,
together with the constantly accumulating debt, can come to any
other conclusion than that relief must be furnished. It is safe to
say that unless the situation is remedied and relief furnished which
will be adequate for future operation of the schools on a sound
financial basis, not only will the school be crippled but business in
general throughout the State will suffer as a consequence.
The number of school districts in many counties has necessitated
the creation of many separate funds for both current expenses and
capital outlay programs. It is essential that the integrity of these
funds be maintained at all times, in the following manner:
(a) The collection of all revenues and its proper disposi-
tion to each fund.
(b) The payment of all obligations chargeable to the re-
sources of each fund.
(c) The maintenance of each fund for its legally specified
purpose and the elimination of all inter-fund transfer
practices.
(d) The rendition of accurate, complete and audited
statements of the operations and financial conditions
of each fund.
The solution of tax anticipation borrowing practice does not lie
in the creation of cash reserves but in the synchronization of the
tax income and school expenditure years.
The borrowing of money for current expense should be carried
on only under the utmost of restrictions. Borrowing for a current
year should always be repaid during that year.
Faulty practices which have developed for the purpose of mak-
ing current expense receipts equal to the expenditures should not
be tolerated. This includes the sale of lands, the use of premium
on bond sales, and other types of questionable plans.
The issuance of time warrants to teachers should be forbidden.
The sale of bonds below par should be prohibited.
The liquidation of present current indebtedness is recommended.
Decisive measures must be employed to place the Florida schools
on a pay-as-you-go basis. The State Department of Education
should be given the responsibility for supervising the program for
paying off all present indebtedness.
DEPOSITORIES
The law provides that County School Boards of Public Instruc-
tion shall divide school funds equitably among the banks of the
-Ed. Sur.







OFFICIAL REPORT OF


county which agree in writing to pay 2% on daily balances and
4% on deposits for three months or longer, and give at their own
expense bonds to cover deposits in amounts fixed by the Comp-
troller. The result of this arrangement is that frequently checks
have to be issued on several banks to pay a teacher's salary, the
amount of district funds in no one bank being large enough to pay
the salary.
The law should be changed to allow county boards to select one
or more banks as depositories on the basis of bids and financial
stability.
PAYMENT OF OBLIGATIONS
There seems to be little agreement among counties as to the
authority for approving district expenditures. In one county the
county board cannot spend district funds without the approval of
district trustees. In another county, the principal of schools often
sends in bills approved by local trustees for payment by the county
board. In a third county, the purchase by local trustees must first
be approved by the county superintendent. In a fourth county, all
expenditures are made by the county superintendent and approved
for payment by the county board. These four counties simply rep-
resent the variety of practices with respect to the authorities and
expenditures of district funds in the various counties.
In counties where the practice is for district trustees to spend
their own money, they often do not know how much money they
have to spend, or how much they can spend for certain purposes.
A business-like method for handling payments should be set up
by the State Board and made compulsory on all county boards.
BONDING, TAX COLLECTION, ETC.
Under the present law, the Board of Public Instruction and the
County Superintendents of Schools are required to be under bond.
They are allowed to give personal bond or surety bond. Personal
bond is bad practice.
The law which permits public officials to furnish personal bonds
should be changed and only corporate surety bonds accepted here-
after.
All school tax money collected by the tax collectors should be
turned over to the proper designated school depositories at least
once a week.
It should be the duty of the several boards of public instruction
to see that the amount of security put up by the banks to protect
school deposits is never less than the amount on deposit.
When a bank carrying school funds closes, and does not reopen
within three months, the security should then be settled in favor of
the Board of Public Instruction at once. If the bank goes into







EDUCATIONAL SURVEY COMMISSION 35

receivership before three months have elapsed after it closed, the
security should then be collected at once.
Auditing public officials' accounts is a very important means of
safeguarding public funds. The State should make sufficient appro-
priation so that an audit of all county records can be made at least
once a year.
The law requires that all checks issued by the Board of Public
Instruction must have the corporate seal affixed. This law is not
being observed consistently. This law has no value and should be
repealed.
Sinking fund money should be kept inviolate for the purposes
for which it was originally intended. Money from those funds
should never be used, even temporarily, for other purposes.

Section III. School Support.

BASIC UNIT COSTS

To make the figures comparable with 4hear and figures from
other sections, it is necessary to reduce the costs to unit costs.
The units selected are as follows:
1. Per pupil in average daily attendance.
2. Current expense (the expenditures for running the
school system).
3. Debt service (the payments for interest on and retire-
ment of bonds and time warrants on school debt).
4. Capital outlay (the expenditure for buildings and
equipment which are permanent and remain as a kind
of capital).
5. Total expenditures (the sum of the last three items).
(See Table I appended hereto).
The 1917 value of a dollar is the purchasing power of a dollar
in terms of what it would have purchased in 1917.
Florida has been spending a greater percentage of its school
receipts on debt service and capital outlay than the average state
of the Union, and less for current expenses.
(See Table 4 appended hereto).
If no greater expenditures can be made for schools in Florida,
less should be devoted to capital outlay and far more to current
expense than in 1926. Current expense is by far the more impor-
tant of the two.
When these increases are made on the fairest possible basis for
1917 and to 1927, they prove for whites to be 216% on capital out-
lay, 194% on debt service and only 74% for current expense.
(See Table 1 appended hereto)
and similar figures for negroes are 94%, 174% and 87%.







OFFICIAL REPORT OF


In 1926 Florida devoted about two and a half times as great a
percentage of school expenditures to debt as did the country at
large. (See Table 4.)
Florida in the last ten years has made a great shift toward rais-
ing school revenues by district taxes. From 1917 to 1927, although
the school revenues from the State and county taxes largely in-
creased, their percentage of all school revenues was reduced by
half. At the same time, the revenue from school district taxes
nearly doubled their percentage. The shift is largely within local
taxation.
(See Chart 4 and Table 5).
The proper and adequate compensation of teachers, the county
and State ability to finance schools, suggestion of actual sources of
additional school revenue, maintenance of school properties, trans-
portation of school children, and allied subjects of an administra-
tive character are subjects for further study, discussion and anal-
ysis, but necessity for being brief prohibits a detailed account
herein. The first objective as observed by your Commission is to
strike at the root of the cause. When this is corrected, other correc-
tions will promptly result therefrom.

LOCAL TAX BASE
The amount which each county should contribute to a minimum
program of education is determined by the application of a uni-
form rate of taxation to the full value of taxable property. In
other words, the full value of taxable property is taken as an index
of the relative ability of counties to support schools.
Section IV. School Buildings.
PRESENT CONDITIONS
The prevailing practice in Florida has been to construct school
buildings from funds raised by bonding special school tax districts
rather than out of county funds.
In only a limited number of counties was evidence found of the
scientific study of population or of the anticipation of building
needs. In the majority of counties, buildings were built only when
the old buildings had depreciated to the point of danger to the
children, or when overcrowding made construction imperative.
That this condition exists is due to the fact that in many counties
no single body has accepted the responsibility for the program of
building.
The law provides that sites are to be purchased by the Board
of County Commissioners upon request of the Board of Public In-
struction. The county school board has general power to do what
is necessary to maintain schools, including buildings.







EDUCATIONAL SURVEY COMMISSION


The initiative for providing money by bonding rests with the
people by petition in special tax districts with a population of less
than 25,000. The districts larger than this, both boards or either
one may initiate such a movement.
The building itself is planned by the county board on the rec-
ommendation of the trustees.
The net result of this scattering of responsibility is very evi-
dent in the present condition of some of the school buildings in
Florida.
Only a few schools are to be found which have been erected in
conformity with well-accepted standards and fall into the cate-
gory of the best types of school buildings.
Space has been wasted in the new construction.
Many school building have been built without any reference to
future additions.
Such service facilities as lighting, heating, toilet facilities, locker
facilities, and drinking water provisions have not been developed
according to modern school standards.
Unsanitary, inadequately lighted and unsafe school buildings
are in use which should have been abolished long ago.

HIGH SCHOOLS
An attempt has been made to construct buildings that present a
good appearance out of cheap materials and with little thought in
the planning to the educational needs to be served. As a result,
many communities are facing, or will within a few years, the
necessity of completely remodeling their buildings or of discard-
ing them and erecting new ones.

ELEMENTARY SCHOOLS
The rural school buildings for elementary children present the
poorest conditions for the housing of white children. Many of
these buildings should be abandoned for school use.
There is also a need for a thorough improvement of school
building conditions for colored children.
The State Department should set up a definite standard for
these schools and should have the opportunity of passing on all
plans which are developed for the erection of schools in the State.

RECOMMENDATIONS
The most rapid improvement in school building planning and
construction will come in the State of Florida through the crea-
tion by the State Department, and with the co-operation of
local administrators, of a State school building code. Such a code







OFFICIAL REPORT OF


should be prepared in sufficient detail to give school superinten-
dents, architects and school board members guidance in the plan-
ning of every essential feature of a schoolhouse. The details should
not be of such a nature as to prevent the architect from developing
a schoolhouse which will have a distinct individuality as well as an
artistic design. The detail should, however, enable the school board
to get a maximum of utilization out of buildings which are built
and to eliminate in a large degree any waste and to prevent any
unwise expenditure of funds.
A study should be made of the location of school population
growth trends in connection with the study of educational needs
in determining the location of school buildings.

Section V. School Opportunities.

CURRICULA

The curriculum offered in the elementary grades in Florida is
narrower than normally found. More stress is given to the tool
subjects, such as reading, arithmetic and spelling, than is normally
given. In only rare instances are special classes provided to offer
a markedly different curriculum to children of insufficient men-
tality to succeed with the normal curriculum. In the junior high
schools the school opportunities offered are largely of a narrow
college-preparatory type. The most outstanding need is a corps of
trained leaders in both State and county organizations. Chart
classes are a waste of time. Children less than six years of age
should be either denied school or be placed in a well-organized kin-
dergarten. Greater opportunity or individual adjustment should
be given by some of the following means:
Special classes.
Classes for detectives.
Opportunity classes.

PROMOTION AND FAILURE
In regard to pupils over age for their classes, this situation in
Florida is particularly bad. In ten counties surveyed the percent-
age of children over age is one-third more than the percentage
found over age in Mississippi in 1925-26, more than double the per-
centage over age in New York State in 1924-25, and three times as
great as the percentage of over-ageness in the cities of New York
State. The colored school situation is approximately 50 percent
worse than was found in Mississippi in 1925-26. The percentage of
failures in the Florida schools is entirely too high and, for some un-
known reason, is much higher for boys than for girls.







EDUCATIONAL SURVEY COMMISSION 39

The remedy for this situation is a better conception of the
proper function of failure, and adjustment of the curriculum to
individual differences.

PUPILS' RECORDS AND REPORTS

What the pupils of Florida are doing or have done as shown by
school reports, nobody knows. An adequate system of pupil clas-
sification and progress records is essential if each pupil is to have a
fair chance for the best training which the schools can offer.

Section VI. Urban Elementary Schools for Whites
CONDITIONS
Growing out of the conditions set forth in this survey, one is
impressed with the large responsibility for the internal working of
the school that legislative bodies have assumed in Florida. Laws
determine the purpose of the school, laws provide for a State course
of study, laws fix the text books that must be used, laws control the
training and qualifications of the teachers, and laws are just begin-
ning to stipulate how special features of citizenship must be
taught. At the same time the character of the subjects that are
required in the schools tends to determine the methods that teachers
will employ in teaching. The State, then, either directly or indi-
rectly has taken upon itself complete responsibility for the work
that goes on in the classrooms.
RECOMMENDATIONS
Growing out of these conditions certain recommendations are
here presented:
1. In the future all legislation having to do with the work in
the classrooms should first be approved by those who are adequately
trained on the professional side of elementary education.
2. The State should assist the counties in developing courses
of study that will meet their own conditions. The State, through
capable officers, should help to train the principals of elementary
schools so that they can supervise the work in their schools. The
State should publish lists of suitable supplementary books and fur-
nish such advice as may be sought. The State should also provide
expert advice regarding the arrangement of classrooms and their
equipment and care.
3. The laws regarding text books should be changed. The selec-
tion must be made by those who have intimate, professional knowl-
edge. No one text can be equally effective in all schools.
4. Provision should be made for more adequate facilities for
the training of teachers for the elementary schools.







40 OFFICIAL REPORT OF

5. The State should assist the counties in securing a suitable
number of competent supervisors.

ELEMENTARY TEACHERS

The State of Florida through its laws determines who may teach
in the public schools. Provision is made for different grades of
certificates which entitle the holders to teach in the elementary
schools. Some of these certificates are obtained by passing exam-
inations, and others are issued on the basis of training. It is the
general impression of those who visited the public schools that the
teachers arc recruited from people who possess innate ability and
culture. At the same time, it is evident that many do not have pro-
fessional training sufficient to make them effective in the class-
rooms. A larger proportion of the teachers have certificates earned
through examination rather than by professional training. There
are some evils that are connected with permanent tenure for teach-
ers, but some of these would not equal the bad effects that follow
such rapid changes in tenure as are now common. Few teachers
who were visited had any assurance that they would receive the full
amount of pay that they expected when they accepted their posi-
tions. It is true that schools have closed earlier than had been
expected at the opening of the school year.
The usual teacher contract is unfair to the teacher in that it
does not guarantee full payment of the amount of specified an-
nual salary, or a definite assignment for the school year, nor does
it provide a safeguard to prevent unscrupulous school boards from
annulling the contract for trivial reasons. It is impossible to ex-
pect that teachers can attend summer schools, take extension
courses or pay for professional books and periodicals unless they
have a reasonable assurance of receiving the salary that was con-
templated when they accepted employment.
One great need of the teachers in Florida is connection with
professional leadership. At present few teachers have anyone to
whom they can turn for help when they experience difficulties in
their classrooms. They need more of the right kind of supervision.
There should be a sufficient number of specially qualified persons
who can act as supervisors within the county.
Progressive schools everywhere are encouraging their teachers
to obtain additional professional training. This ''training service,"
as it is called, takes different forms, among which are attendance at
summer schools, reading circles, teachers' meetings and participa-
tion in curriculum making. The first duty of the State in regard
to teachers is to provide for more adequate training of those who
are to become teachers.







EDUCATIONAL SURVEY COMMISSION


HOME-SCHOOL-COMMUNITY RELATIONS
The State cannot enact laws that will compel the local com-
munities to maintain proper relationship to the schools. There are,
however, many organizations,-state, national and local,-that
give serious attention to public education. The utilization of these
agencies for the betterment of the schools is a matter that is
worthy of encouragement on the part of the State. Properly
trained principals and teachers will foster contacts with the home
and community in such a way that will greatly benefit the school.
The interest of the school in the individual pupil is most com-
monly shown by its policy of reporting pupil progress. The pres-
ent monthly and semester report cards are very unfair and should
be replaced by a much more comprehensive set of definite state-
ments which any parent can easily understand.
The culminating feature of a program for promoting better
home-school-community relations is the Parent-Teachers Associa-
tions.
SUPERVISION
In order that the standards of supervision in Florida may be
improved, the following recommendations are offered:
Regarding elementary school principalship:
1. That great care should be given to the selection and cer-
tification of elementary school principals because they are in direct
control of their school.
2. That the State set a standard of certification for persons
entering the elementary school principalship.
3. That the State assist those who are now serving in securing
such training as will prepare them for supervision.
4. That the principal, in schools large enough to justify it,
should be freed from teaching and in the larger buildings have
clerical help, so that they can spend their time in improving teach-
ing, for which they have been trained, rather than with minor de-
tails which a clerk could as easily do.
Because of new demands that have arisen in the educational
field of the present day, more adequate requirements are becoming
necessary for the county superintendent and his staff of "helping
teachers." One or more such helping teachers in each county will
do much in bettering the teaching in Florida.
The staff recommends as qualifications for county supervisors:
1. Graduate from a standard four-year college or normal
school.
2. Three to five years' successful teaching experience in the
elementary grades followed by special courses in elementary su-
pervision.
In general, about one supervisor should be appointed for each
fifty elementary classroom teachers.








OFFICIAL REPORT OF


TEXTBOOKS, BUILDINGS AND EQUIPMENT

That the textbook situation in Florida has become acute is evi-
denced by the fact that of forty-one principals interviewed all but
two objected to it. Their criticisms are listed below in descending
order of frequency:
Too much uniformity.
List too limited.
Period of adoption too long.
Adoption made by politicians.
No provision for junior high school.
Poor textbook selection.
The staff recommends:
1. That the preliminary examination and final approval of
textbooks be delegated to a single body of well-trained, successful
educators who shall be known as the State Textbook Commission,
to be appointed by the State Board of Education upon recom-
mendation of the State Superintendent of Public Instruction.
2. That provision for free textbooks in the elementary grades
be extended to include free textbooks for the secondary schools.
If the State continues to supply all books, the county officials
must be given assistance in working out a more effective scheme
than now exists for dealing with them.

Section VII. Secondary Education.

STANDARDS

Both the State and county departments of public instruction
have spent considerable more attention, effort, time and money on
high schools in Florida than they have on elementary schools. Con-
sequently the high schools of Florida at the present time are in very
good condition. This is evidenced by the fact that Florida ranks
third in the number of Southern Association accredited schools.
However, there are many points covering all phases of high school
organization which are very much in need of being remedied. Most
of the items discussed under the elementary schools which are
urgently in need of improvements will apply to the high schools. A
partial list of these items follows:
Length of school term, size of classes and teacher load, teacher
tenure, correlation of elementary, junior and high school units of
school system, examinations, records, janitorial and sanitary serv-
ice, pupil guidance, financing extra curricular activities, libraries
and librarians, and supervision.







EDUCATIONAL SURVEY COMMISSION


The staff recommends:
1. That a standard high school be based upon a standard
elementary school and these two classes of standard
schools be correlated.
2. That a standard high school of the highest classification
must have a nine-months term and must be based upon
a nine-months elementary school.
3. That the present standards be changed in order to pro-
vide stimulus to the larger high schools and to provide
against an over-emphasis of the high school program
in smaller schools.
CURRICULUM
A study of the curriculum in the schools visited shows a need for
intensive and continuous effort on the part of all connected with
the high schools of the State. The Staff recommends:
1. That definite and continuous attention be given to the
revision of the curriculum.
2. That all connected with education in the State have a
part in curriculum making.
3. That content for the course of study be developed
largely by classroom teachers, under the leadership of
the State Department.
4. That local schools adapt these courses to their situa-
tions in the light of their peculiar needs.
5. That especially in the smaller high schools wise alterna-
tion of subjects is advisable.
6. That the present textbook law be changed so as to per-
mit the prompt use of desirable modern books.
7. That more that one book be provided for a given
subject.
8. That larger libraries be developed.
9. That the subject-matter content of subjects usually con-
sidered as college preparatory be enriched so as to be of
more practical worth to those not going to college.
10. That a program of correspondence work be planned so
that pupils in the smaller schools who desire to enter
college may have the opportunity.
11. That further consolidation of high schools should be
effected so that they may be of sufficient size to war-
rant an enriched curriculum.
Section VIII. Rural Education
RURAL BACKWARDNESS
Glaring educational inequalities set heavily against the rural
areas. A study of these and other features of public educational







OFFICIAL REPORT OF


work shows that the uniform and general school system which
the State Constitution (Article XII, Section 1) presumably seeks
to establish and maintain for all the children has not yet been de-
veloped. Thousands of rural children are denied the educational
opportunities which they are promised by this mandate of the
fundamental law of the State.

PHYSICAL, SANITARY AND HEALTH CONDITIONS
Probably few, if any, features of public education in Florida
furnish a source of more depressing and humiliating reflection
than the physical conditions of many of the small rural schools.
The visitor is distressed also by the absence of teaching appa-
ratus, the inadequate blackboard space, and the absence of libraries.
Most of these schools are insufficiently supplied with playgrounds.
Facilities for modesty and decency and the protection of health
and morals are generally inadequate or lacking altogether. The
United States Public Health Service maintains that the proper
foundation for rural health service is through the county health
department, under the direction of a well-qualified, whole-time
county health officer. Florida does not now hold an enviable posi-
tion among her sister states in public health work (as it affects
the rural schools).
TEACHERS AND TEACHING
The teachers in the small rural schools are very deficient in
training'and educational outlook. The blind dependence of the
teachers upon textbooks is generally evident. As a rule, there is
no instruction in the newer and modern subjects.
SUPERVISION
Only sixteen of the sixty-seven counties of the State now have
any supervision whatever in addition to that which the county
superintendent himself can give. The value of competent rural
school supervision is now recognized in all progressive school sys-
tems. In each county which has more than one hundred and sixty
teachers in the white elementary schools there should be a super-
visor and an additional supervisor for each additional fifty teachers.
COUNTY GOVERNMENT
The schools of Florida suffer because correct, systematic and
orderly business principles are not applied in the administration
of rural school affairs in many counties. County government in
Florida is loose-jointed. The district system is largely responsible
for the glaring inequalities in education in Florida. It is one of
Florida's most serious educational afflictions, a sore on the State's
educational body.







EDUCATIONAL SURVEY COMMISSION 45

GENERAL CONDITIONS
Florida has only 4.8% foreign population as compared with
13% in the United States as a whole. Its white illiteracy is only
3.2%, which is low compared with other southeastern states. It
is not handicapped by the problem of farm tenancy. Florida has
made rapid progress in the construction of modern roads and high-
ways and is furnishing by this means a very important aid to the
consolidation of rural schools. Florida has already accepted the
principle of rural school consolidation, but the State has not yet
practically applied the principle as extensively and as wisely as the
needs require. From a study of the conditions of Florida, it
seems clear that the laws of school consolidation and transporta-
tion should be materially strengthened.
Section IX. Vocational Education.
The report of "Florida State Educational Survey" has been
studied carefully by a committee of vocational teachers. Any at-
tempt on our part to further summarize this report would be
presumptuous. We do, however, record our reaction as favorable
to the cases as stated and note the recommendations.
DISTRIBUTION
Vocational schools are well located with regard to agricultural
and industrial sections of the State but are inadequate in number:
The chief weakness of the State program, from the standpoint of
its spread is the exceedingly limited number of occupations with
which it deals.
TYPE
The type utilized to give vocational education are the all-day
school, vocational department in the high school, vocational eve-
ning extension classes and the general continuation school, or all-
day, part-time, day unit and evening.
FUNDS
The entire State program is more or less restricted in its de-
velopment through lack of adequate funds. This situation is par-
ticularly true with regard to funds available for adequate State
supervision.
SELECTION OF STUDENTS
One of the weakest points in the program is the procedure used
for the selection of students for specific training courses.
AGRICULTURAL EDUCATION
The survey found that the program for vocational agriculture
at its present stage of development is inadequate; that the number
of agricultural schools should be multiplied several times in order







OFFICIAL REPORT OF


to meet the needs of present and progressive agricultural com-
munities of the State; that the agricultural program should not
only be spread geographically but organized so as to more fully
meet the need for extension training of adults as well as farm
youths who are employed upon farms but who have left the full-
time school. The agricultural development of the State will come
largely through immigration into the State of individuals from
other states rather than by natural internal population growth.
However well these newcomers might be experienced in agricul-
tural work in their home state, they need retraining in order to
successfully carry on agricultural work under the conditions pre-
vailing in the State of Florida. Hence, such a program must be
developed both with regard to prospective agriculturalists through
day schools and with regard to adult through part-time evening
schools.
INDUSTRIAL EDUCATION
The trade and industrial program is inadequate in occupa-
tional spread, in training for various employment levels, and is
discriminatory as between groups. In general, the local trade and
industrial programs have been developed in accordance with recog-
nized standards. To a somewhat greater extent than is true in
agriculture, the trade and industrial program is affected by the
migratory character of the population. It is apparent that the
State of Florida does not need to make more mechanics as much
as it needs to improve the quality of the mechanics already in the
State.
HOME ECONOMICS EDUCATION
The Florida program is too limited in its scope, is inadequate
as to the time it gives, and has been discriminatory in favor of the
girl against the adult, either employed in the home or elsewhere.
There seems to be evidence indicating that the latter situation is
improving.
COMMERCIAL EDUCATION
The program is exceedingly weak in its provision for unit
training for specialized jobs.
Section X. Health and Physical Education.
There should be appointed an assistant State supervisor of
physical and health education to give particular attention to health
education. The formation of a physical and health education coun-
cil to aid the State supervisor in a supervisory capacity is recom-
mended. All new teachers engaged for teaching in the elementary
schools of Florida. should have completed courses in personal














EDUCATIONAL SURVEY COMMISSION


hygiene, health education methods and materials, and physical edu-
cation activities. The local school board should be responsible for
the health service in the school. Clinics for school children are
greatly needed in Florida. Many more teachers of physical educa-
tion are needed in Florida high schools. Complete co-ordination
should be secured between school physical education and city rec-
reation. The entire State should adopt a program of five acres of
play space for each elementary school, ten acres for each junior
high school and twenty acres for each senior high school.

Section XI. Negro Schools.
There is one negro child to every two white children of school
age in Florida. School conditions for negroes in the State of Flor-
ida are "spotty." Due to official neglect and little interest of
whites in negro schools, the negro schools of the State as a whole
are by no means a credit to the State. The training of the present
teacher in the negro schools in Florida would not equal the average
of that furnished by a first-class eighth grade. Thirty-one out of
sixty-four counties with negro schools had terms of less than five
months, twenty-two had terms not more than eighty days.
The staff recommends:
1. That greater power be vested in the State Board of
Education and its agencies to require more adequate
attention on the part of local school authorities to
any neglected phase of work in their respective coun-
ties.
2. That a minimum salary scale for negro teachers
throughout the State be required.
3. That a minimum school term of six months be required.
4. That more adequate provision be made for training
of negro teachers for properly supervising and en-
couraging negro schools of the State.









48 OFFICIAL REPORT OF1








EDUCATIONAL SURVEY COMMISSION 49

CHART 2
Proposed Organization of State Department of Education


DIRECTOR
OF
RESEARCH AND
STATISTICS

DIRECTOR
OF
hEALTH AND
SANITATION









50 OFFICIAL REPORT OF















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EDUCATIONAL SURVEY COMMISSION 51


CHART 4

PER CENT DISTRIBUTION

OF

TAX REVENUES BY POLITICAL DIVISIONS


1927 1922 1917
0 to 20 30 40 50 60 TO 0 o 90 100
State County Special Tax Districts






111 1111 111U
192T, 1 J r7 I74 III




1922 f.4




1917 7


County year 1922 should be 54.q, instead of 34.9, as shown in above reproduc-
tion of Chart 4.








OFFICIAL REPORT OF


TABLE I.
COMPARISON OF PUBLIC ELEMENTARY AND HIGH SCHOOL EXPENDI-
TURES FOR WHITES, PER PUPIL, IN AVERAGE DAILY ATTENDANCE.
Dollars with 1917 Value; Florida, 1917, 1922, 1927.
Based on unpublished figures from the State Superintendent of
Public Instruction, and on cost of living indexes from the United
State Bureau of Labor, and on cost of construction indexes from
the American Appraisal Company, Milwaukee, Wisconsin.
Items of Expenditure. 1917 1922 1927
CURRENT EXPENSE-
Amount ............ ..... .. $34.13 $40.42 $59.28
Percentages (1917 as base) ...... 100% 118% 174%
DEBT SERVICE-
Amount ...................... 10.09 19.27 29.67
Percentage (1917 as base) ...... 100% 191% 284%
CAPITAL OUTLAY-
Amount ....................... 15.44 5.00 48.77
Percentage (1917 as base)....... 100% 32% 316%
TOTAL EXPENDITURES-
Amount ....................... 59.66 64.69 137.72
Percentages (1917 as base) ....... 100% 108% 231%

TABLE II.
COMPARISON OF PUBLIC ELEMENTARY AND HIGH SCHOOL EXPENDI-
TURES FOR NEGROES, PER PUPIL IN AVERAGE DAILY ATTENDANCE.
Dollars with 1917 Value; Florida, 1917, 1922, 1927.
Based on unpublished figures from the State Superintendent of
Public Instruction, and on cost of living indexes from the United
State Bureau of Labor, and on cost of construction indexes from
the American Appraisal Company, Milwaukee, Wisconsin.


Items of Expenditure. 1917
CURRENT EXPENSE-
Amount ....................... $6.84
Percentage (1917 as base) ...... 100%
DEBT SERVICE-
Amount ....................... 1.81
Percentage (1917 as base) ....... 100%
CAPITAL OUTLAY-
Amount ....................... 2.06
Percentage (1917 as base) ....... 100%
TOTAL EXPENDITURES-
Amount ...................... 10.71
100o%


1922 1927

$9.64 $12.77
141% 187%


4.52
250%


4.96
274%


1.06 4.00
77% 194%


15.22 21.73
142%, 203%,








EDUCATIONAL SURVEY COMMISSION


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54 OFFICIAL REPORT OF

TABLE IV.

The Florida percentages may be compared with those for the
whole United States for 1925-1926, the latest year for which figures
are published, thus:

Florida United States
1927 1926
Current Expense ...................... 40.9% 75.6%
Debt Service .......................... 20.2% 8.5%
Capital Outlay ........................ 38.9% 15.9%

100% 100%
From Bulletin of the United States Bureau of Education, 1927, No. 399, pp. 36-38.








EDUCATIONAL SURVEY COMMISSION 55


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OFFICIAL REPORT OF


SCHOOL LEGISLATION THAT MUST BE HANDLED IN 1929
1. A proposed amendment to the Constitution making it the
duty of the Legislature to provide for as liberal an education as is
possible for all children of the State, irrespective of sex or color,
and repealing those sections of the Constitution now setting up the
specific organization for the control of the school system, so as to
leave the determining of the exact organization to the people of
Florida through the next Legislature.
(The purpose of this amendment is to untie the school
system from the strait-jacket of obsolete organization
and methods which have proven costly to the taxpayer and
a hindrance in the efficiency of our schools.)
2. A proposed statute placing in the office of the State Su-
perintendent a director of buildings and building standards one
whose okay shall be required on all plans for school buildings to
be erected in the State.
(The purpose of this is to save the taxpayer approxi-
mately $500,000.00 annually wasted in building construc-
tion because of a lack of acquaintance with special fea-
tures of school architecture upon the part of either the
building committee or the average licensed architect
whose experience is usually limited in the field of school
building plans.)
3. A proposed statute creating a director of finance in the
office of the State Superintendent of Education who shall be em-
powered to organize and institute a system of uniform practical
budgeting of accounting and auditing in each of the respective
counties of the State.
(The reason this is needed is the taxpayer's pocket.
Budgets, technically speaking, are practically absent in
the school system of Florida. Accounting is so loose that
it is almost impossible to obtain accurate figures on the
respective costs of the different phases of our educa-
tional system. Auditing should be regular and thorough
with reports made public.)
4. A proposed change in textbook selection law, allowing a se-
lective group of books on each subject rather than an exclusive
selection, and allowing for retirement of obsolete or undesirable
textbooks after due consideration when in the best interests of the
child; also shortening the period of adoption and making of con-
tracts to expire at the same time.
(The purpose of this is to forestall the necessity of a
selection of a set of textbooks for use in the high schools
of Florida before July 1, 1930, which would be under
present law for exclusive use until 1938, nine years from
date. The present law makes no provision for use of
better books newly issued nor the retirement of obsolete
and undesirable textbooks, but binds the State to the
use of a single selection oftentimes out of date and very
undesirable.)











SURVEY STAFF
REPORT

on

Elementary and Secondary


Education

March 25th, 1929












EDUCATIONAL SURVEY COMMISSION 59



TABLE OF CONTENTS

of
Survey Staff Report
CHAPTER PAGE
I The Adm inistration of Schools ........-...--- ..... ......- .............. 71
II The Business Administration of Schools........-.................. ........ 81
Administration of the School Business Affairs of the Counties 82
The Superintendent's Office ........................... ...... ......- 82
The Records of Business Administration -............-..... 83
R em edies ..................... ...... .............. 84
R reports .................................... .... ... ..... 85
Purpose of Financial Reports................ ....... .. ........... 85
Criticism of Reports...................... ------ ..-- ... ... 86
Publicity .................... ............... ....... 87
Administrative Programs.... .............-- .....--.. 87
The Budget...... ....... .. ...-.. .................... 87
The Budget in Florida Counties..................- ........... 88
Recommendation .. ....- .......--................ ...... ....89
Transportation ........................... ... ... ................. 89
Insurance ........................ ........ -.. .- .... 90
Maintenance ..................... .. ...... ............ .. 92
The Provision of Revenue ...........-........ ... ........... 93
Other Aspects of Tax Collection.............. .. ......... 94
Recommendations ........................... .... ....... .......... 95
Borrowing Money for Current Expense......................... 95
Time W arrants............ ..... .. .. ... .................. 97
Recommendations ............................... .. ........... 98
Depositories ................................ ... ................... 98
Interest Payments by Banks..................-.............. 99
Payment of Obligations-.........--................... 99
Issuing of Bonds......................................... 100
Sinking Funds........................................ 100
The Safeguarding of Funds. ......................... .... ... 100
Tax Collector ........................ ...................... 101
Banks .............. ... ....... ........ ................... 102
Bonding School Officers........... ............ .. ......... 104
Auditing of School Accounts...................... ................... 104
Recommendations .......... ....... ............... .... ... .. 105
Ill School Buildings and Building Programs .............................. 110
Few Scientifically Developed Building Programs........................ 110
School Sites ......... .... ............. .. ............. .... 113
Lack of Protection Against Fire Dangers.............................. 113
Faulty Location of Special Rooms.................- ............... 113









OFFICIAL REPORT OF


CHAPTER PAGE
Little Evidence of Future Planning Exists........................... 114
Adequate Service Provisions Lacking-.......................... ...... 114
School Buildings Are in Use Which Should Have been
Abandoned Long Ago ................................---- .--- 114
Plans of Best Buildings Submitted by County Superintendents 114
Criticisms of the Most Recently Erected School Buildings in
Florida Based on the Plans as Presented by the Superin-
tendents of Schools ......-............- .... 114
Scores of School Buildings .... ...... ...................... 117
High Schools ........- ............ .. ..-...... 117
Elementary Schools ........... ............ ....--... .....- 117
Rural White Schools ........................- ... .. ... 118
School Buildings for Colored Children .......................... 118
Criticisms Resulting from Visitation and Scoring of the Flor-
ida Schoolhouses .................- ...... ............ .. ... .... ......- 118
State School Building Code is Recommended for Florida ....... 119
Division of School Buildings and Grounds for the State De-
partment of Education .................... ...... ....... -- .... ......-- 120
The Encouragement of Local Studies in the Development of
School Blilding Programs ....... .................... ....... 121
Educational Needs .... ..............-......- 121
Location of School Buildings ......... ............................ 121
Financing the Program -... .................... ..... ........ 122
IV Financing Education in Florida........- -......-- .--- ................ 123
What Florida Has Paid for the Kind of Schools It Has .......... 123
Increases in Florida School Expenditures ...............-.............. 123
By Method of Showing Amounts of Increase ...................... 123
Real and Seeming Increases Distinguished .............. 124
Increases Stated in Totals Only ...............................-. 124
Increases Per Pupil in Average Daily Attendance ..... 124
Increases Due to the Declining Value of the Dollar .... 125
By Method of Showing Amounts Due to Certain Causes 129
How Florida Expended Its School M6neys in 1927 .................... 130
Expenditures by Kind of Education ......................-............... 130
Expenditures for Public Elementary and High Schools
Combined, State as a W hole ..........- --............................- 130
Expenditures for Public Elementary and High Schools
Combined, by Counties ................................................... 132
Current Expense, Debt Service and Capital Outlay .... 132
Expenditures for Elementary Schools by Size of School ... 137
High School Expenditures ..---...................... .........-.. 138
High School Expenditures per Pupil .-........................ 139
High School Subject Costs per Pupil ............................ 139
Expenditures for the State Department of Public In-
struction .................. -- ... ........... 139









EDUCATIONAL SURVEY COMMISSION 61

CHAPTER PAGE
Sources of School Revenues ...... ...-.. ....... ... .........- ........-....... 140
An Analysis of the Principal Sources of School Revenues
Situation in 1927 ........ ...-. ......- ............. 140
Changes from 1917 to 1927 ....-... ........ ...... ....... 142
State Sources .......................- .. ...- .... 142
Federal Sources .................... .. ......- ... 143
County Sources .............................. ........... .. ... 143
D district Sources ..................... .................. ...... 143
Other Sources ... ...... ........ ............... 143
Revenue and Non-Revenue Receipts ........................ ..- 143
New School Revenue Measures Passed by the 1927 Florida
Legislature ................................... ....... .. .. 147
Problems in Florida School Revenues ............................... 147
Indebtedness ....-...... .......... ..... ......... ...-... 147
Is There Need of raising More School Revenues ....... 14S
Possibilities of Increased Revenues from Present
Sources ....... -.. ....... ........................-- ... ..............- ......-.... 148
Possibilities of Tapping New Sources of Revenues...... 148
V State Participation in the Support of Public Schools.................. 153
Principals to lie Considered in a State Financing Plan ............. -15
The M inim um Program ......................... ........ .. ...............
An Index of the Cost of the State's Minimum Program of
Education ....-.........-............- ---..... ---.........---. .... 156
Cost of Living Correction ............ .....-.......... 10;0
The Transportation Correction ................... ..... ......... ........
Method of Equalizing the Burden of a State's Minimum
Program .... -..........-............. ..............-..... .. .. 103
The Large Fund Plan of State Support ....................... ....... 164
The Small Fund Plan of State Support................ ...... ....... 1(4
Combination of Large and Small Fund Plan The Plan
Proposed .......--.......-...... ... ..... . ...- ........ ..- .. 16i5
Modifications Demanded in the Present Law....................- 171
The Local Tax Base..........................-......-------- ------- 173
Relation of the Financing Plan to the Minimum Program........ 175
Proposed Changes in the Florida Equalization Law Amend-
ments to Section 2 of Senate Bill 621, Passed by the Legis-
lature of 1927 .........--..- --... -- .. ............... 177
VI School Personnel .......--......-..... --......--.....---....... ... 181
Training of County Superintendents........... .......-............... 184
Training of Florida Teachers Compared with Those in Other
States .............-...........-...... ... .... 184
Teaching Assignments ....... .........----........-. ... 185
Practice Teaching ..................... ... ..... ..... ........ .... 186
Where Florida Teachers Were Trained ................................ 186









62. OFFICIAL REPORT OF


CHAPTER PACE
Professional Growth ...-..~.... ......... ... ............. .... 187
Certification ......................-.................. -................... 187
Experience and Turnover ................ ............ .... .. .. .. 188
Teachers' Salaries -............. .......................... ..... ............ 190
Salaries of Elementary School Teachers.............................. 191


Salaries of Secondary School Teachers..
Salaries of Principals and Supervisors_.
Variations in Salary .....................
Salares and Living Costs .........-......
Salary and Training ..........................
Salary and Experience......................
Recommendations .......................
Other Qualifications of Florida Teachers.....
Sex ...................-- .......-. --
Age -.--------- ...--
Marital Status .............
Personnel Policies ............- ...... ..
Selection ...... .......- .......
Local Teachers ................... ........
Absence Due to Sickness ......................
Promotion ............ -.. ....-- .
Dism issal ......... ........ ..-... .....
Teachers' Pensions and Retirement Plan ....
Personnel Records ..............................
Contract Forms ....... .............. ---..
County Superintendent's Report ...................
The Colored Teachers in Florida .........-....
Training ..............- . .
Experience ......... .....- ..... .-
Years in Present Position ....................
Sex ...............-
Salaries ...... ................. ........
Conclusions and Recommendations .............-
Training ............. .. .... ....
Experience ............. --. .....
Sex .... .... ...-..--
Salary ...... ........... -. ..- ...- ...-


............................... 191
............................... 192
.......----................ 193
..... ............ 194
--- ................ 194
...... ............... 195
-- .---- ...........-- 190
..................... 197
.. --- -----.. ................ 197
....-.....-- 197
----- ----- -197
--- ... ................. 197
................................. 198
.. ----............... .. 198
.... ....-... ................ 198
... ....-........ .. 198
.............................. 198
-............................ 199
.............................. 199
....-..-... .....-..- ....... ... 200
.....................-- .... 200
-............-................. 201
..-..-....................- .. 201
-....-........................ 201
............................ 202
....-............- ......... 202
..-........ .................. 203
.--..... .................... 203
-... ......-....... 205
............................... 205
............................... 205
....... .............. 205
-.. ..-........... 205


VII School Opportunities and Educational Results............................. 206
School Opportunities ................................... ------- ... 207
Opportunities for Pre-School Children .............- ............. 207
Classes for Defectives ...................... ........... 208
Other Special Classes ................................ 209
Curriculum for Normal Pupils ......................................... 211
Educational Results as Measured by Classification and
Progress ............................. .. ........ .. ... 214









EDUCATIONAL SURVEY COMMISSION 63

CHAPTER PAGE
Over-age Children in the Elementary Grades .................... 214
Age-Grade Status ........ ...... ................. ................... 215
Holding Power ...--......... ....... .................. .. .----- 216
Progress in the Elementary Grades .........-......---.................. 216
Progress in the High School Grades .................................... 221
Adjustment to Individual Pupils ................ ............ 223
Educational Results as Measured by Tests ................................ 225
Results of Extensive Tests in White Elementary Schools 228
Achievement of Pupils According to Size of Communities ...... 232
Achievement by Geographical Divisions ................................ 233
R leading ...................-.......................... ..............- 233
Composition and Handwriting .................... ................... 234
Language U sage ..................................... .. ..... ........ 235
The Newer School Subjects ......................-...... ...... ........ 235
Test Results in High Schools for White Children ...................... 236
Mental Tests ......... .............. -.. ................ ........... 236
Reading ......... ................ ... ....... .......-............ -........ 236
Iowa High School Content Examination ........................... 236
Homemaking and Industrial Arts................................... 237
Test Results in Elementary Schools for Colored Children ..... 237
Test Results in High Schools for Colored Children.................... 239
Records and Reprts...................... .................... 240
VIII Urban Elementary Schools for Whites.---..................- ............ 242
The Curriculum for the Elementary Schools........................... 244
The Elementary Teachers................ .... ................ 247
Home-School-Community Relations .................................... 248
Supervision .... ........................................ .. ............ 253
Textbooks, Buildings and Equipments............... ....... ........ 256
Textbooks ..................... ............... 256
Buildings -- ....- ........... -.. .. .................. 256
Supplies and Equipment...... ........................... 257
IX The Secondary Schools ....... ........ ... ..-................... 259
Organization and Administration............--- ............ 261
The Junior High School Movement........................... 261
Length of Term.... ...................................... 262
Length of Period................... ... ...-........... 262
Records ....---............................... 263
Standardization ............................... ............... 263
Standard High Schools.................... ........................ 263
The Standards ................................................... ... 263
The Effect of Standardization................................... 264
Florida and the Southern Association.................... .. 264
The Curriculum ...........-.... .......-.... .... .... ... ... ........... 265
Curriculum Revision in Florida..............--- -................ 265
The Present Curriculum.............. ..................... 267









64 OFFICIAL REPORT OF

CHAPTER PAGE
Creative Studies-............................... .--. .......... ...... 267
Private Instruction in Public Schools.................................. 268
Textbooks ........ ......... .. .......----- ......- .....-.... 268
Libraries ............----............................ 269
Library Service ................ ........ .. .. .............----... 271
Equipment .........-.. --...- -...... ---.. --- .. ----. ... 272
Supervision ...-.......................... --. ...... ... 274
Extra Curricular Activities...............-- --..--- ............ ... 275
Community Relations ......................-- ......--- ......... 276
Conclusions 2....-......- ........... .. ... .. ... .. 278
X The Rural Schools ................................................... 280
Physical, Sanitary and Health Conditions............-................. 280
The Teachers and Teaching ..... --..............----.---......... 282
Supervision ................---.... -..- .--... --- ---- -.....---.... 283
County Government and Localism...........-........... ........... 285
Other Conditions Affecting the Rural Schools...................--...... 287
Consolidation and Transportation........................ .. .... .. 288
XI Physical and Health Education in Florida ......--...--.....-....-........ 295
Procedure of the Survey .................... ........ .......... ... 295
Laws Relating to Physical and Health Education -............. 295
Interpretation of Terms ....................... .. .. ... ..... 295
Health Education ................................. ..... 296
Physical Education ..........-- ....... ..........--.. ..- 296
Health Education in the Schools ............. ...... -........... 297
Health Supervision ......... ................... -- 297
Health Service .................................. 297
Health Instruction ............... ... ..... ..-..--. 299
Physical Education ..................... ............. ... 300
Leadership .........- ...-- ....... ----- .....- ..... 300
Facilities ...........--............--.... -----... 301
Teacher Training ................------....... ...... 304
Recommendations ........... ......---- .-- --........... 310
XII Vocational Education ....... ------..................... ... .....................--- 314
A General Overview of the State Program ............................. 314
An Overview of Specific Fields ...-.............-..-- ..-.........----- 316
General W working Conditions ............................... ......................... 318
Detailed Findings and Specific Recommendations .....................- 319
Factors for Evaluating Specific Courses in Vocational
Education ...........................--------- ----- ...-- -- ...... 323
Factors for Evaluating a Part-time Continuation School ........ 331
Factors for Evaluating Specific Courses in Vocational
Education ......--.....--... --. .................... --.................. 334
Factors for Evaluating a Vocational Administrative Organi-
zation ...-.----------.......-----...... .---..--- ........ ..... -----....- 345
Factors for Evaluating a Vocational Supervisory Organization 348








EDUCATIONAL SURVEY COMMISSION 65

CHAPTER PAGE
Factors for Evaluating a Program of Vocational Education 350
Facts Relating to the conductt of the Survey ...................... 356
XIII The Education of Negroes in Florida ............................... 358
The Negro Problem in Florida ....................... ......- ...- 360
General Status for Negro Education in Florida ........................ 361
Quality of Instruction in the Schools .............................. 361
School Buildings for Negroes .........-..- ...... .............. 362
Curriculum ........ ............. -..-.... ... .... ..... ......... 363
Length of School Term ........................- .. ............. 363
Financial Support .........- ......... .....- ..... .....-....... .... 364
Educational Status of the Negro School Children of
Florida ....... .............. .... ... .... .... .. .... 365
Adequacy of the Teaching Force .......-............ .............. 369
Quality of the Teaching Staff ................... .... 369
Tenure of the Negro Teachers .... ...- ........................ 370
Salaries of Negro Teachers .................. --................. 370
Living Conditions of Negro Teachers ............................ 370
Supervision of Negro Teachers .................................... 372
Supply of Negro Teachers .......................... .... 372
Conclusions ..............-......... ....... .....---- 372
Recommendations ........... .............. .... ..... ............ 376


3-Ed. Sur.









OFFICIAL REPORT OF


LIST OF TABLES

Of Survey Staff Report

CHAPTER IV
TABLE PAGE
1. Comparison of Public Elementary and High School Expenditures
for Whites, per Pupil in Average Daily Attendance, Dollars
with 1917 value, Florida 1917, 1922, 1927............................ ....... 125
2. Comparison of Public Elementary and High School Expenditures
for Negroes, per Pupil in Average Daily Attendance, Dollars
with 1917 value, Florida, 1917, 1922, 1927................................. ..... 126
3. Analysis of 1927 Expenditures for Elementary and High Schools
in Florida to Show Causes of Increases Over 1917. Whites and
Negroes Separately ........ ............ ... ........ ......... .... ......... 129
4. Analysis of Expenditures for Public Elementary and High Schools
Combined for Whites and Negroes Separately and Together
Florida, 1926-1927 .................................... ...-... ........ 131
5. Variations in Educational Opportunities for Whites and Negroes
Separately, Florida Counties Individually, Current Expense Per
Pupil in Average Daily Attendance, Amounts and Ranks from
High to Low, Florida 1926-1927 ............... -.... ..................133-34
6. Percentages Devoted to Functions of Current Expense and Debt
Service Combined, Florida Schools as a whole, Whites and
Negroes Separately, Florida, 1926-1927 ............................................ 137
7. Expenditures Per Pupil in Average Daily Attendance for Teachers'
Salaries, Elementary Schools for Whites, Summarized Florida,
1926-1927 ..................................... ... ........ ..... ............ 138
8. Expenditures Per Pupil in Average Daily Attendance for Teach-
ers' Salaries, Elementary Schools for Negroes, Summarized
Florida 1926-1927 ..................... ............ ......... ....-............ 138
9. Expenditures of The Florida State Department of Public Instruc-
tion Florida, 1926-1927 ....................... ................................ ....... 140
10. Sources of The Support of The State Department in 1926-1927
Florida, 1926-1927 ........ .................. ........................ 140
11. Sources of School Receipts, Amounts and Constituent Percentages
Florida, 1917, 1922, 1927 .......... .............................. 141
12. Revenue and Non-Revenue Receipts, Florida and the United
States, 1917, 1922, 1927 .......................................................... ............. 145
13. Florida School Tax Revenues by Governmental Sources, Amounts
and Percentages, Florida 1922, 1927 ...................................... ...146
14. Ratio of Combined State and Local Net Bonded Indebtedness for
all Purposes to Wealth, Florida and the United States, 1913,
1922, 1925 ........ ......... .. .. .... ...... .. ...... ......... 148









EDUCATIONAL SURVEY COMMISSION 67

CHAPTER V

TABLE PAGE
15. Florida Counties Varying 20 Per Cent or Less from The State
Average Ability to Support Schools ................._.......... -.... ....... 155
16. Standard for Elementary and High School Teaching Units in
Florida ............... ................ ....... ...--- ................ 156
17. Ratio of High School Average Monthly Salary to Elementary
School Average Monthly Salary in 23 Florida Counties Schools
for White Children, 1927-1928 ....................................... 157
18. Ratio of High School Average Monthly Salary to Elementary
School Average Monthly Salary in 11 Florida Counties Schools
for Colored. Children, 1927-1928 .................................. ....... 158
19. Comparison of Number of Teachers Employed With Computed
Units Based on School Year 1926-1927..................................159-60
20. Cost of Living Correction For the Index of the Cost of the State's
Minimum Program ................................ .... ....................... ...... 161
21. Cost of Transportation that Corresponds to a $1500 Minimum
Program-Florida Counties-Based on Data for 1926-1927....162-63
22. State Aid Under the First Step of the Proposed Financing
Program ............................ .. ........ ... ................ .......................167-68
23. State Aid Per Teaching Unit at Various Levels on the Minimum
Program ......... ....... ...................169-70

CHAPTER VI

24. Training According to Size of Community (Median Number of
Years) ............... ........ ............ ...... ... ............... 185
25. Number of Florida Teachers Who Received All of Their Train-
ing in Florida as Compared With Those Receiving All of Their
Training Outside the State...... ..... ... .................................. 186
26. Per Cent of Florida Teachers Who Received All of Their Train-
ing Outside the State.......................... ...... ........................ 187
27. Total Experience of the Florida Teaching Personnel ................... 189
28. Teachers' Salaries in Florida According to Type of Position........ 191
29. Median Salaries Received by Inexperienced Teachers According
to Position and Amount of Training .............................- ..... 195
30. Recommended State Minimum Salary Schedule for Florida............ 196
31. Greatest Number of Years in One Position of Colored Teachers
in Florida .... ............. ...... .. ... ...... ........ ........... 203
32. Salaries of Colored Teachers in Florida 1927-1928........................ 204
33. Proposed Minimum Salary Schedule for Colored Teachers........... 205

CHAPTER VII

34. Per Cent of Total Time Alloted to the Three R's, The Content Sub-
jects in Florida and in the 49 Cities Reported by Year............ 211
















68 OFFICIAL REPORT OF

TABLE PACE
35. Failures in Mathematics and History, by Teachers, in a Florida
Senior High School, February, 1928................................................ 222
36. Group I. Extensive Tests Elementary Schools. Intensive Tests
Elementary Schools -......... .............................. 227
37. H igh School Tests ..-....-.. ......... ............ ....... ....... ......... .. 228
38. Results of Six Tests Given to 1,638 Fourth Grade, 1,624 Sixth
Grade Pupils, 1,407 Eighth Grade, and 2,003 Eleven-Year-Old
Pupils in Ten Representative Counties of Florida ........................ 229
39. Results of Six Tests Given to 404 Fourth Grade, 254 Sixth Grade.
149 Eighth Grade, and 227 Eleven-Year-Old Pupils in Ten
Representative Counties of Florida. Schools for Colored Chil-
dren, February. 1928 ..-- ~.._-............ .................. 238

CHAPTER VIII

40. Ratings Given to the Different Subjects and the Number Who
Judged Each Subject ...... ... ... ... ....... ..................... ... 245

CHAPTER IX
41. Program of Studies in Forty-one Florida Secondary Schools ....... 266

CHAPTER XI
42. Results of Questionnaire Sent to High School Principals of Cali-
fornia ................ ........... ..-- -..... ..... ........ ... .................. ... .... 303
43. Personnel Provisions for Health Education Work in Seven Other
States ...................... ........ .................... .......... ... 308
44. Example of "High and Low" Supervisory Points Taken from
Chart A ............... ..... .......... ... ............ 321

CHAPTER XIII
45. Age-Grade Table of Negro Children Palm Beach County Schools
1927-1928 ...-.. ..... .... .. --........................ 368








EDUCATIONAL SURVEY COMMISSION 69


LIST OF CHARTS

Survey Staff Report

CHAPTER I.
(HART PAGE
1. Showing the Present Administrative Organization for Education
in Florida .............................................. 72
2. Proposed Organization of State Department of Education ............ 76
3. Proposed Organization for School Administration within the
County U nit ............... -.................. ... ............ ............ ... 78

CHAPTER IV.
4. Percentage Increases in School Expenditures-1927 on 1917 as
Base Florida Public Elementary and High Schools Combined
for W hites ... ...... ..... ..... ..... .... ...................... .................... 127
5. Percentage Increases in School Expenditures-1927 on 1917 as
Base Florida Public Elementary and High Schools Combined
for Negroes ..... ..... ................... ............. .. .... ........ ....... 128
6. Per Cent Distribution of Tax Revenues by Political Divisions ...... 146
7. Relative Ranks of Florida Counties on Full Value of Taxable
Wealth and Income. 1926, Per Unit of Instructional Need ........ 151

CHAPTER V.
8. The Proposed Financing Plan as it Would Operate in Ten
Counties .................. .. ....... . ...- .... . .....-... ......-- ... 166

CHAPTER VII.
9. A Sixth Grade Pupil Who Should Have Been in a Special Class
for Mentally Retarded Pupils .......... ... ................. ..208
10. A Pupil of Junior High School Age Now Enrolled in the Sixth
Grade .............. ............................................. ................... 215
11. Percentage of Failure in a North Florida County Elementary
School by Grade and Sex (W hite) ...................... ........ ........... 217
12. Percentage of Failure in a Central Florida County Elementary
School by Grade and Sex ......... ..... ................ ..... ....... 217
13. A Pupil Who Should Not Have Been Required to Repeat the
Fifth Grade ......... ......... ...................... ................... 218
14. Need for Double Promotion ............................ ........... .................. 220
15. A Fifth Grade Pupil Who Should Be Specially Promoted to
G rade 6 ................... .......... ....... --.... -- .............. ........... .......... 221
16. A Fourth-Grade Pupil Who Needs to Have the Emphasis in Her
School Work Changed ............... ...................... 224
17. An Eighth-Grade Pupil Who Needs Enrichment ........................... 225
18. Results of Six Tests Given to 1,633 Fourth Grade Pupils in
Representative Counties of Florida February, 1928 ....................... 230.








70 OFFICIAL REPORT OF

CHART PAGE
19. Results of Six Tests Given to 1,611 Sixth Grade Pupils in Repre-
sentative Counties in Florida February, 1928 .................................... 231
20. Results of Six Tests Given to 1,385 Eighth Grade Pupils in Repre-
sentative Counties of Florida February, 1928 ................................ 231
21. Results of Six Tests Given to 2,000 Eleven-Year-Old Pupils in
Representative Counties of Florida February, 1928 ................. 232

CHAPTER XI
22. Diagram of the Organization................................ ......................... 306
23. Supervisor of Physical and Health Education.......................... 307
24. Organization ........................... ................ .. ...................... 309

CHAPTER XII
25. Illustration of "High and Low" Supervisory Points Data Taken
from Chart A................................... .... ........................... 321
A. All-Day Vocational Agricultural Schools............................................... 322
B. All-Day Trade and Industrial Schools............... ........... ... 326
C. Evening Trade and Industrial Schools................................................. 328
D. General Continuation Schools................................ .................. .......... 330
E. All-Day Vocational Home Economics Schools........................... 334
F. Evening Vocational Home Economics Schools ................................. 336
G. Teacher Training, Vocational Agriculture................................. 338
H. Teacher Training, Trade and Industrial Education........................ 340
I. Teacher Training, Home Economics Education......... ............ .... 342
J. State Administration Organization.................. ............... ........... 344
K. State Supervisory Organization ...................... ............ .......... 347
L. State Program of Vocational Education.......... ..................... 351
26. Showing the Percentage of the Negro School Population Having
Various Lengths of School Term, the Number of Counties and
the Number of Children Under Each Classification........................ 364
27. Per Capita Expenditures for Teachers' Salaries............................ 365
28. Per Capita Expenditures for Negro Schools, 1925-1926 in Sixteen
Florida Counties ........................................................... ............ .. 366
29. Distribution of Florida Negro School Enrollment by Grades, for
1925-1926 .................... .................. ............................... 367
30. Percentage of Negro Teachers in Florida in Various Salary Groups 371

MAPS AND ILLUSTRATIONS

Survey Staff Report
1. Counties with Average Ability to Support Schools .................. 155-156
2. Gadsden County Schools, 1925 ...................................... ................... 291
3. Proposed Consolidation of Schools, Gadsden County ................... 292
ILLUSTRATIONS PAGE
2. Opportunities for Those Who Have Left School ............ -.............. 210
3. The Modern Secondary School Offers Greatly Varied Opportunities 213












EDUCATIONAL SURVEY COMMISSION 71


CHAPTER I

THE ADMINISTRATION OF SCHOOLS
The Constitution of the State of Florida proposes that:

"The Legislature shall provide for a uniform system of public
free schools and shall provide for the liberal maintenance of
the same."
This mandate gives expression to an ideal which has been accepted
throughout the United States. The achievement of this purpose has not
yet been fully accomplished.
The State has set up an organization for both State and local ad-
ministration of schools. State funds in support of education have been
provided. Taxes levied by the State, by the counties and by special tax
districts have been required in support of this great undertaking. Certain
progress has been made. That much remains to be done is acknowledged.
The bill enacted by the Legislature of 1927, providing for the Educational
Survey, proposed that "an impartial investigation as to the organization,
administration, financial condition and general efficiency of the educa-
tional system of the State of Florida" be made, and that said
Survey Commission shall accompany their said report and recommenda-
tions with proposed bills designed to carry out said recommendations."
One of the limitations now operating to interfere with the develop-
ment of a most efficient system of public education is found in that
provision of the Constitution which creates a State Board of Education
consisting of State officials whose primary obligation is to serve in some
other capacity, and in the popular election of the State Superintendent
of Public Instruction. It has long been the contention of students of
educational administration, based upon experience in a number of states,
that a state board of education consisting of outstanding citizens ap-
pointed by the governor and holding no other public office could serve to
best advantage the interests of the public school system of the State.
In like manner there is no dissent among those most competent to judge
concerning the wisdom of having such a state board of education re-
sponsible for the selection of the state superintendent of public instruc-
tion or commissioner of education.
The present situation in the State of Florida, both with respect to
the State educational office and to the local administration of schools,
is shown on Chart 1.













72 OFFICIAL REPORT OF


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EDUCATIONAL SURVEY COMMISSION 73

The recommendation of the survey with regard to the reorganization
of the State department is that the Governor appoint a board of educa-
tion of seven members. After the terms of office of those originally ap-
pointed have been determined by lot, appointments should be made to
the board of one members each year, providing in this manner for service
on the State board for a period of seven years with the possibility of re-
appointment.
This board of education would have as its first responsibility the
selection of a commissioner of education. They should be entirely free to
choose a competent man without reference to his residence within the
State. They should, as well, be required to fix his salary. It has long
been acknowledged as a general principle of good government that the
highest type of professional service can in the long run be secured by
appointment rather than by popular election. The best practice in the
United States today provides for the selection of the school executives
by unpaid boards of public spirited citizens.
The State's participation in the administration of public education
is dependent upon the staff provided in this office, dealing on the one
hand with the supervision of schools and on the other with certain
activities which condition the success of the local provision of education.
The survey recommends that the commissioner of education be provided
with a group of assistants charged with responsibility for each of the
following divisions of the school system: (1) elementary education; (2)
secondary education; (3) vocational education; (4) special education;
and (5) negro education. In certain of these divisions specialists would
have to be provided to support the assistant commissioners in charge
of these several divisions. For example, the assistant commissioner in
charge of vocational education would have to have an assistant for agri-
cultural education, for home economics, for trades and industries and
for the work done in the field of rehabilitation. The assistant commis-
sioner in charge of elementary and secondary education would require
at least one assistant especially qualified to deal with the problems of
rural education. The assistant commissioner in charge of special educa-
tion might himself be specialized in a part of this field dealing with the
education of the blind, the deaf and dumb, the feeble-minded, the delin-
quent and the orphan, and he might need to be supplemented by one or
more other persons who could cover the part of the field in which he was
not expert. The development of this part of the staff of the commissioner
of education would be dependent upon the resources available and would
probably take place over a period of years.
If the State office is to exercise the supervision of local school sys-
tems that is clearly indicated as advisable in other sections of this re-
port, certain other employees would have to be added to the staff of the
commissioner. One of these functions-namely, that of health and physi-
cal education-is already represented on the present staff of the State









74 OFFICIAL REPORT OF

Superintendent of Public Instruction. One need not argue the importance
of State supervision in this regard. The health and physical education
of school children represents the very foundation upon which the well-
being of the community rests. Other staff officers who should just as
certainly be employed are: (1) a director of research and statistics;
(2) a director of school building construction; (3) a director of finance;
(4) a director of census and attendance; and (5) a director of examina-
tions, certification and placement of teachers.
The bureau of research should be made responsible for a continuing
survey of the school system. It is only when individuals with a highly
specialized training keep constantly before their colleagues the results
achieved by the school system that any sound recommendations can be
made for the improvement of the service.
The director of school building construction may in his office save
to the State more than the entire cost of the State department of educa-
tion. Evidence is everywhere available in Florida of waste and of lack
of wisdom in the planning of school buildings. Local boards of education
should be required by law to submit to this division of the State depart-
ment their plans for criticism; and only upon approval of this depart-
ment should buildings be erected.
The division of finance should be made responsible for the general
supervision of the financial transactions of local boards of education. As
is indicated in other sections of this report, the systems of accounting
and budgetary procedure, of handling school funds, and the like, require
immediate consideration and improvement. It is only through a strong
State office that this desired result may be expected to be brought about.
The division of census and attendance should be made responsible
for the supervision of this service throughout the State. At the present
time the counties vary greatly in the efficiency of the service rendered.
In many cases a revision of the procedure now followed would result in
a very great advantage to the children who are now being deprived of
their educational birthright. It is the experience of all states that there
must be a constant check on the local authorities in order to maintain
the attendance service to its highest degree of efficiency.
The division of examinations, certification and placement of teachers
has a large responsibility and may most effectively serve every com-
munity within the State. This report in another section recommends
that teachers be secured primarily upon the basis of their training and
that as rapidly as may be certification by examination be abolished. But
whatever the practice may be, it is of primary importance to boards of
education throughout the State that the State board render assistance
not only through the certification of teachers but by virtue of their
ability to help select the right teacher for each vacancy that occurs.
If an organization such as has been proposed were to be developed,
there would be a possible addition of $35,000 to $40,000 to the budget of









EDUCATIONAL SURVEY COMMISSION 75

the State department. A part of this money would be available from
sources that are interested in promoting the welfare of public education
in Florida and particularly concerned with the strengthening of the work
of the State department. Of the remainder necessary to establish a
thoroughly efficient department of education it may be said without fear
of contradiction that the service rendered would return to the State many
times over the necessary cost involved.
In Chart 2, which follows, is presented the organization of the State
department as proposed above.
It will be observed that the Board of Control now operating with
respect to higher educational institutions is continued in office. There
are those who would prefer to see all education placed under the control
of the State Board of Education. It seems to the members of the survey
staff better to continue in office in Florida a board of control that has
rendered important service and that may, by virtue of the specialization
of and interest in higher education, continue to serve the people of the
State most adequately in this field. In order that there may be the
proper co-ordination between higher education and the other parts of
the public school system, it is proposed that the commissioner of educa-
tion have a seat on the board of control with a vote.
However adequate the State Department of Education may be, the
success of the schools of the state of Florida will depend in very large
measure upon the local administration of schools. Florida has estab-
lished, by constitutional provision and by law, a county school system.
At the same time the special tax district with its local board of trustees
has been created. Unfortunately the county superintendent is elected
by popular vote. The development of an efficient county administration
of schools is, in the opinion of the survey staff, an essential condition of
progress.
The county board of education should be elected by popular vote as
at present. There would be a very great advantage in providing for
over-lapping terms and for a board of seven members. With a board
of this size, no more than two of whom should be elected at any one
time, it ought to be possible to secure men and women who are known
for their ability, their public spirit and for their intelligent interest in
public education. These members of the board of education should be
selected at large for their entire county. There is no advantage that may
be expected from determining the selection of board members by dis-
tricts or sections. The only well-established result is to encourage sec-
tional and local partisanship within the board and to prevent the indi-
vidual members of the board from seeing the educational needs of the
county as a whole.
A board of education such as has been described above should be
given the power to levy taxes within a limit to be determined by law,
over the whole of the county. Funds accruing from this source should









76 OFFICIAL REPORT OF,

CHART 2
Proposed Organization of State Department of Education


DIRECTOR
OF
BUILDINGS AND
STANDARDS

DIRECTOR OF
EXAM. CERT.
AND TEACHER
PLACEMENT

DIRECTOR
S OF
RESEARCH AND
STATISTICS









EDUCATIONAL SURVEY COMMISSION


be used in support of all of the schools of the county. Special tax dis-
tricts which enable wealthy communities to provide better schools than
are to be found in other sections should be abolished. The State has an
obligation to equalize educational opportunity throughout its whole area.
This desirable end can be best achieved by the organization of relatively
large units of administration locally. Certainly the county is not too
large an area for local support and administration.
In order that the county superintendent of schools may render his
best service, it will be necessary in the larger counties to provide assist-
ant superintendents for elementary and for secondary education with
assistants who may be specialized in the fields of rural education, voca-
tional education, adult education and negro education.
The superintendent of schools must, as well, be supported by a
staff whose fields of endeavor are comparable to those proposed for the
state office. In the larger counties directors of physical education and
health service, of research and statistics, of census and attendance, and
of business affairs will be required. The size of this staff and the cost
to the county will be measured by the number of pupils and of schools
to be found within the county.
In the very smallest counties a superintendent of schools and one
supervisor of instruction may constitute the whole staff. In the more
populous counties all of the persons named above would be required to
provide an adequate administration.
In those counties in which cities of considerable size are to be found,
it is recommended that the board of education appoint an associate
superintendent of schools to act as the supervisory and administrative
officer for the city school system when the number of teachers exceeds
fifty, and that the county board be required by law to appoint such an
associate superintendent of schools as the administrative and super-
visory officer for the city schools when there are one hundred or more
teachers employed in such area. This associate superintendent of schools
is to be understood as a member of the staff of the county superintendent
and is to be made directly responsible to him.
In order that the citizens of the city community may have an oppor-
tunity to present their problems to the county board of education, it is
recommended that an advisory board of education consisting of five
members elected at large be created in cities employing one hundred or
more teachers, and that this board report from time to time to the
county board of education concerning the needs of the schools in their
community. This advisory board of education is to have no authority
over the city schools and is to act only in an advisory capacity to the
county school board.
It is fortunate that in Florida the development of the county school
system has moved forward during recent years. Anything that would
operate to further develop the special tax district is opposed to the









78 OFFICIAL REPORT OF
















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EDUCATIONAL SURVEY COMMISSION


carrying forward of a plan for the equalization of educational opportunity
throughout the State. The existing constitutional provision which pre-
vents a board of education from spending money raised by vote of the
special tax district outside of that district is one of the best possible
examples of the unwise limitation imposed upon a county board of educa-
tion in the development of a sound educational program. In a case
recently brought to the attention of the courts in Florida, children were
transported from a special tax district to a consolidated school in which
their opportunity for education was greatly increased. Under the con-
stitutional provision cited, the board apparently had no right to give
these greater advantages to the children of the special tax district
concerned.
All elementary and secondary schools should be consolidated and
coordinated into one system with sound financial support and competent
professional supervision and administration.
All of the arguments that can be adduced in favor of the selection of
the State Superintendent of Public Instruction by a state board of educa-
tion apply with equal weight to the selection of the county superintendent
of schools by the county board of education. In order to establish beyond
the possibility of a doubt the desirability of this type of action, an inquiry
was instituted with respect to the present status of county superintend-
ents of schools elected by popular vote and selected by boards of educa-
tion in the states of Florida, Alabama, North Carolina and Maryland. The
results secured from this inquiry show that the county superintendents
selected by boards have had more education, are superior in the type of
experience that they had before coming to their present position, enjoy
longer tenure, and give evidence of more professional activity both in
in their work as superintendents and in their desire to improve
themselves.
Surely no citizen of the state of Florida needs to be told that the
county superintendents who now enjoy their positions through popular
election are in many cases unqualified for this most important responsi-
bility. Many of them have had less education than the better teachers
in the schools that they are supposed to supervise. Some of them never
had any educational experience until elected to this most important
supervisory office. The people themselves in the last election held failed
to return to office some of those who were little qualified and at the
same time voted against some of the best qualified men in the State.
The only way to secure adequate professional service is to set up a re-
quirement in training and experience and leave the selection, without
reference to the geographical residence of the applicants, to the decision
of the county board of education.
There is little hope for any great improvement in the administration
and supervision of schools or for the improvement of instruction until
the county superintendent of schools is removed from the necessity of



























80 OFFICIAL REPORT OF

considering political expediency in the exercise of his functions. The
men of highest qualifications under the present system have been terribly
handicapped. Under the system proposed, with the abolishment of the
special tax district and with the selection of the county superintendent
by the county board of education, more effective supervision of instruc-
tion should be provided.
One of the reasons for the better educational results secured in urban
communities in the United States is found in the better supervision pro-
vided in these areas. A board of education that is concerned about the
welfare of all of the children must seek to provide, in buildings and
equipment, in teachers and in the supervision of their work, as adequate
opportunities for children in the sparsely settled parts of the county as
for those in the city. It is only upon the basis of such a reorganization
as has been proposed that there is any reasonable expectation of equaliza
tion of educational opportunity throughout the county.









EDUCATIONAL SURVEY COMMISSION 81


CHAPTER II

THE BUSINESS ADMINISTRATION OF SCHOOLS

IN FLORIDA

Educational progress without sound business administration is difficult
to achieve. An adequate system of business administration of schools
should provide as economically and efficiently as possible the best attain-
able education for the children of a community.
Efficient business administration in a school system seeks to provide
for:
The establishment and acceptance of sound financial policies
and programs.
The equitable distribution of tax burdens.
The insurance of conformity to contractual obligations on the
part of all persons dealing with the Board of Education.
The provision that all legal requirements are met in the trans-
action of business.
The recognition and adoption of financial procedures accepted
as sound in the most advanced business circles.
The anticipation of financial needs for the future educational
program as developed by the educational staff.
The provision of a complete system of records which makes
possible detailed publicity covering all moneys provided for the
educational program.
The safeguarding of funds against misuse or loss.
The development of procedures which will assure proper care
of all goods, equipment and buildings provided by public funds.
The establishment of standards for judging the character and
quality of materials, supplies, and equipment that are used in the
school system.
The establishment of standards which will assure economy and
efficiency in the construction of school buildings.
The anticipation of supply and repair needs and the satisfaction
of those needs as they arise.
The development of a program of publicity which portrays facts
concerning the school system and thereby establishes confidence in
the school system oni the part of its teachers.
The detailed activities of business administration may be classified as
follows:
Activities which are primarily secretarial; namely, those that
are performed by the secretarial staff of any corporation.
Activities which primarily involve financial accounting or
transactions.
Activities relating largely to the establishment of standards and
the development of routines for the purchase of supplies, materials
and equipment for replacement.
Activities which are concerned largely with the maintenance
and operation of plant.
Activities which involve the purchase of land, the acquisition
of title, and the planning and construction of buildings.
No consideration can be given this important phase of school adminis-
tration without disclosing the difficulties arising out of the present system









82 OFFICIAL REPORT OF

of organization in Florida. Florida is organized with both county and dis-
trict units. Special tax districts were created to enable urban centers or
other favored localities to provide better schools for their children than
the county could afford. In the confusion attendant upon such a system,
it is natural that each county's educational program should be determined
by the dominant personalities of the county superintendent the board of
public instruction or the district trustees. These offices have been created
in a haphazard fashion under the limitations of the law; consequently
there is a lack of definite responsibility for many phases of county school
business administration and a consequent difficulty in achieving desirable
improvements, without fundamental changes in the law.
The Florida school laws, in holding the board responsible for detailed
routine of business management and the county superintendent for safe-
guarding the interests of the county in enforcement of contracts and dis-
bursement of funds, appear to be based upon a theory of educational admin-
istration in sharp contrast with present-day tendencies. The position of
the district trustees in the system serves only to add to the confusion since
they have important powers given to them and taken away from them
almost in the same law.
A sound financial program, planned on a continuing basis, is funda-
mental if public business is to be successful. A few counties in Florida
are conspicuous examples of sound financial programs for the educational
systems they support. However, for the State as a whole, the counties have
adopted haphazard programs of immediate financial support for the schools
instead of continuing programs based upon a careful consideration of busi-
ness-like procedure.


ADMINISTRATION OF THE SCHOOL BUSINESS AFFAIRS

OF THE COUNTIES

The Florida schools are not provided with the number of officers and
workers necessary for the development of superior accounting, mainten-
ance, operating and managerial programs.
The Superintendent's Office: A number of the county superinten-
ents have no secretaries or clerks; and those offices which have one clerk
so overload her with work that it is impossible for her to keep her books
up to date. Consequently, in many counties the superintendent spends
much of his time in clerical work. A few counties have trained and expe-
rienced office staffs consisting of an auditor, bookkeeper, secretary, attor-
ney, stenographers and extra temporary help; and in these counties clerks
have become notaries public, and attorneys are retained on a salary basis.
It is only in counties like these, where there is a differentiation of duties
and the superintendent is free for actual supervisory and administrative
work, that the boys and girls receive the benefits of a satisfactory educa-
tional program.









EDUCATIONAL SURVEY COMMISSION 83

Most of the administrative offices are located in the county courthouses
or in school buildings. In Volusia county, the offices are located in an
attractive, well-kept building, separate from the rest of the school system.
Such an arrangement tends to lend dignity and importance to the adminis-
tration of education, and to give it recognition in the community.
Many counties give a single room to administration. In most cases,
there is inadequate floor space, a minimum of office equipment, and little
opportunity for rearranging the rooms for educational use. Professional
libraries are very limited and sometimes entirely lacking.
There are, however, throughout the State a number of well-located,
adequately arranged, and fairly well equipped administration offices, re-
flecting credit on the State.
The Records of Business Administration: A study of the records
kept in the county superintendents' offices, together with the personal
observations of the survey staff in 18 counties, revealed a variety of types
and an inadequacy of system. The only uniformity consists in keeping
such information as is necessary to make out the various State reports.
The weakness in the present system lies not so much in the lack of book-
keeping as in the failure of the records kept to give information which
will be of use in guiding the administration the wise expenditure of funds
in the future.
A number of the county superintendents, realizing the inadequacy of
the present record system, have attempted to revise and supplement the
system. On the whole, however, it may be said that any intelligent
study of past expenditures from present records is impossible, and at-
tempts at budgeting and controlling expenditures have proved futile.
As a rule, the records contained in the minute books are complete
and sufficiently detailed, but this information is largely unusuable be-
cause it is arranged chronologically without an index.
In only four counties were voucher jackets, or a similar device, used;
in the other counties the invoices and warrants were grouped by months,
tied into bundles and filed as a mass. Distribution ledgers were kept
in all the counties, but the classification of expenditures was unsatisfac-
tory. Consequently, it was most difficult to make an adequate analysis
of school costs. It was impossible to tell from the records kept how much
money was spent for various items of school expense, how much for
elementary and high schools, nor how much for a particular school in
the county. In only a few counties were special ledger sheets kept for
each school.
Property accounts are lacking almost entirely. The only inventories
found were gross estimates made by teachers and principals as the basis
for the annual report to the State department. Likewise, adequate in-
surance records were found only infrequently.
Very little attempt has been made to account for supplies. The ma-
terials are stored in inadequate spaces and replenished when necessary









84 OFFICIAL REPORT OF

through rush orders. There is no provision for the equitable distribu-
tion of supplies among the various schools.
The county records of bonds, time warrants, notes and outstanding
warrants are kept on a variety of forms, for the general purpose of en-
abling the county superintendent to report to the State Comptroller. In
only two counties are payroll ledgers kept. The common practice is to
enter each teachers' name and salary in the minute book each month and
then in the distribution ledger in the same fashion. In connection with
the treasurer's records, usually kept by the county superintendent, the ab-
sence of a cash book is almost universal. Many forms, essential to good
accounting procedure, are lacking. A summary of the defects follows:
1. The systems are not uniform throughout the counties.
2. Accounting classifications are not comparable with those
used in other states and as required by the United States Bureau
of Education.
3. Budget records are practically non-existent.
4. The present systems furnish inadequate information and an
unsatisfactory classification of expenditures.
5. Expenditures are grouped in such a manner as to necessitate
redistribution of items if expenditures are to be classified accord-
ing to character, function, object or location.
6. Adequate stores accounting is lacking in most cases.
7. A system of requisitioning and distributing supplies is lack-
ing often, resulting in teachers and principals having difficulty in
securing needed supplies.
8. Needed records and forms are not in use in most cases.
9. Internal accounting for extra-curricular activities, cafete-
rias, etc., is not properly systematized and supervised.
Remedies: A uniform system of accounts and records should be estab-
lished by the State Department of Education in conformity to the best
accounting practice. This system would involve only a partial change in a
few counties where advanced practices have been instituted. For the large
number of counties, however, it would constitute a rather complete change
from present accounting practice.
No change in tae present law is necessary in order to change the present
system. It is within the power of the State department to change to any
system of accounting and reporting it finds consistent with the needs of
the schools.
The mechanical details of working out the accounting system are prop-
erly left with the school authorities. The survey staff, however, recom-
mends that the following type of records be used in such a financial account-
ing system.'
1. Voucher register.
2. Salary register.
3. Distribution of expenditures ledger.
4. General ledger.
5. Property ledger.
6. Cash book.
'Complete-Accounting System for Schools. Bureau of Publications, Teach-
ers College, Columbia University.









EDUCATIONAL SURVEY COMMISSION 85

7. Insurance register.
8. Bond register.
9. Treasurer's receipt register.
10. Treasurer's check register.
11. Revolving funds account.
12. Internal expenditures account.
13. Stores ledger.
In addition the following supplementary forms and records are sug-
gested :
1. Annual budget statement.
2. Minute Book.
3. Purchase order.
4. Bid form.
5. Voucher check.
6. Journal voucher.
7. Voucher jacket.
8. Time sheet.
9. Requisition form.
10. Vendor's index.
11. Inventory.
12. Stock record.
13. Outstanding indebtedness record.

Reports: A large number of reports are required of the county school
officials in Florida. These include:

1. A monthly statement by the County Board of Public In-
struction to the Clerk of the Circuit Court as to receipts and dis-
bursements of county funds for the month.
2. The depositories' (banks) monthly statements of receipts
from the tax collector made to the County Board of Public In-
struction.
3. Tax collector's report of the poll list to the county board.

4. The tax assessor's report to the County Board of Public
Instruction of the amount of special district tax assessed each
special school district.
5. The county superintendent's monthly list of persons who
have paid their poll taxes.
6. The county superintendent's monthly statement of assets
and liabilities to the County Board of Public Instruction and Comp-
troller.
7. The county superintendent's annual report to the State
superintendent.
8. The county superintendent's semi-annual report to the
Comptroller which consists of a recapitulation of all receipts and
disbursements of.all funds, of assets'and liabilities, and bonds out-
standing.
9. A list of all orders drawn on the bank and payee sent each
month to each depository.

Purpose of Financial Reports: Financial reports serve two purposes:
First, as a safeguard in directing the money to the uses and purposes for

'Engelhardt, N. L., and Engelhardt, Fred. Public School Business Adminis-
tration. Bureau of Publications, Teachers College, Columbia University, 1927.









OFFICIAL REPORT OF


which it was intended, as a cheek on those handling public money, and also
as a basis along with other accounting in facilitating an audit of school
funds. In the second place, financial reports serve to acquaint those charged
with the administration of the school with the financial condition of the
districts and counties. Good business practice demands that those respon-
sible for financial policies and expenditures know the condition of various
funds and know whether funds are available to meet proposed expenditures.
Likewise, financial reports should serve as one of the bases of acquainting
the public with financial conditions and should give them a basis for judg-
ing as to whether their representatives are discharging their trust in a
business-like way.
Criticism of Reports: Florida school reports are unnecessarily detailed
in some respects, and the classification of items is not uniform. Further-
more, there is need for some additional reports. If a careful annual audit
were made of the accounts of school funds in each county, it would seem
that the present semi-annual report to the Comptroller could be eliminated
and an annual summary report substituted in its place. At the present time
the semi-annual reports include an itemized statement of every receipt
and every warrant or check as well as detailed information concerning
bonds, notes, inventories, assets and liabilities. These lengthy and compli-
cated reports require an undue amount of time from the county superin-
tendent, and make it difficult for the State Comptroller's staff to keep up
with their task. Indeed, when the reports are finally balanced, condensed
and printed, they are often more than a year old.
The provision of the law that a bank shall not pay a warrant until a
certified list of warrants is received from the secretary of the board does
not provide the safeguard it might if it were seriously enforced. In a
number of cases the lists were not sent to the banks, and in even more
cases the lists were not examined before the warrants were paid.
The county superintendent's monthly poll tax report to the State super-
intendent and the monthly report of assets and liabilities to the Comp-
troller could also be eliminated and for them substituted the summarized
annual report before mentioned. The simplification and elimination of
some of the present reports should be conditioned upon a thorough annual
audit of the financial records in every county, however.
It would seem more reasonable for the tax collector to report monthly
the list of all persons who have not paid the poll taxes, rather than those
persons who have. There should be a periodic statement from the tax col-
lector of all tax money received either each week or each month. The
annual report of the tax collector should record all exemptions and non-
collections, thus making it possible for school officials to estimate with a
degree of accuracy the amounts of money they will receive from taxation
the coming year. The survey has revealed the fact that a large number of
county superintendents have not received the tax collectors' monthly list,
and an even larger number of superintendents state that they do not for-
ward this last to the State superintendent, as required by law. If there









EDUCATIONAL SURVEY COMMISSION 87

is no good reason for the making of the reports, and the law is not being
observed, it should be rescinded.
It is important that the classification of financial items in the reports
to the State superintendent and Comptroller be revised to conform to the
best practice in financial accounting of schools today. Until the Florida
school reports conform to the classifications used by the United States
Bureau of Education, the National Education Association, or the National
Association of Public School Business Officials, it is impossible to make
cost comparisons or intelligently study local conditions with a view to
improving the financial system of the schools.
Publicity: The law requires the publication of the monthly financial
statements, but provides that this need not be done if the cost exceeds two
dollars. As a result, in a very few counties are the taxpayers informed
of the financial conditions which exist. The two-dollar limitation should
be removed and a monthly financial statement published in all county news-
papers; or, if no paper is printed in the county, then it should be published
in the newspaper having the largest circulation in the county.
Administrative Programs: The program for the efficient business ad-
ministration of a school rests upon such educational policies as those of
curriculum, length of school term, teachers' salaries, size of classes, super-
vision, teacher's load, supplies and equipment. The problems of budget,
school buildings, insurance, maintenance, consolidation and transportation
are all contingent upon what has been previously determined with respect
to the character and type of educational work to be offered to the school
children.
The Budget: A school budget in the strict sense of the term is a
completely detailed financial program covering a definite period. It is
based upon scientific estimates of needed expenditures and the probable
income of the school district. It should serve as a means of financial
control of expenditures and give the public information concerning the
source of public revenues. Furthermore, it should safeguard the work of
each department or function of the school system by setting aside funds
commensurate with the importance of the work.
To assure the performance of these functions, the budget must be
prepared in great detail, and the estimates must be divided according to
educational functions such as administration, instruction, maintenance of
plant, operation of plant, fixed charges, co-ordinate activities, auxiliary
agencies, debt service, and capital outlay. Estimates for each of these
functions in turn must be divided into small divisions according to the
various types of schools, such as elementary, junior and senior high
schools and special schools. These estimates should then be classified
in terms of the services to be secured, whether personal in terms of
salaries and wages or services other than personal, such as supplies.
When the budget is prepared in this detail, the superintendent and the
Board of Public Instruction will be relieved of the time-consuming duty









88 OFFICIAL REPORT OF

of approving many of the routine expenditures by approving them all at
one time.
The county superintendent, as the executive head of the system, should
be responsible for the budget in its final form and for its presentation
to the County Board of Public Instruction for approval. Teachers and
principals should be acquainted with the various phases of the educational
program, and the principal of each school with the assistance of the teach-
ers should list the school's needs for the coming school year. These should
be summarized and checked against standard allotments as to school sup-
plies, supplementary books, janitors' supplies, fuel, light, power, repairs,
transportation, lunch rooms, libraries, health service, etc. A careful study
should then be made of the revenue available and needed to finance the
proposed program, and a recapitulation balance prepared indicating the
relation of estimated income to proposed expenditure. The prepared bud-
get should be presented to the Board of Public Instruction at least one
month before its adoption. Board members should have access to the
detailed schedules and estimates from which the budget was prepared
and should consider it carefully before adopting it. After adoption, the
amounts allowed under each heading should be entered in the distribution
ledgers as a check against the expenditures for each item so that the
item will not be exceeded.
The Budget in Florida Counties: The Florida school law requires
the County Board of Public Instruction to prepare, on or before the last
Monday in June, an itemized statement showing the amount of money
required for the maintenance of the common schools of the county for
the next year. The law also makes it the duty of the district trustees,
before the first day of July, to prepare an itemized estimate of the amount
of money necessary and likely to be raised for supplementing the county
school funds apportioned to the district for the next school year. This
estimate is also to set set forth the apportionment of money raised within
the district, pro rated to each school within the district. Thus, the law
clearly implies a budgetary procedure, although the basis for apportioning
of county and State funds to the districts is not made clear.
The actual practice in preparing these budget estimates varies greatly
in the counties. In some counties the county superintendent merely totals
the expenses of the past year, estimates how nearly the maximum tax rate
will yield the same amount of money, and adjusts his total expenditures
to balance this estimated revenue. In a number of counties the board
totally ignores the requirement of the law, while in others there is only
a nominal approval on the part of the trustees of what the board members
do. In a few counties, however, the local trustees assume their full
prerogative in determining the amount of the local levy.
In the apportioning of general county and State funds to the districts.
a variety of practices were found. In all of the counties the general ex-
penses of administration were paid from county funds, while transporta-
tion is paid fully from general funds in some cases and for only part of









EDUCATIONAL SURVEY COW.M IS-1. ON 89

the year in others. Commonly, teachers' salaries are paid from the gen-
eral fund for from three to six months and then from district funds for
the balance of the term.
In a few counties, the general funds are used arbitrarily to equalize
education among the districts. Generally, the poorer districts maintain
the shorter terms since they are unable to support school long after the
general funds are exhausted.
Some counties estimate their expenditures and receipts by listing only
the revenue in the general county fund and the anticipated expenditures
from this fund, omitting the district receipts and expenditures. In other
counties the total expenses and various funds are estimated. In none of
the counties was there evidence that the estimates were based on carefully
prepared requests. Records of school work, attendance or enrollment were
rarely recognized in the preparation of the budget.
The budget estimates are sent in on the prescribed State form, but are
not uniform as to makeup and classification of items. In some counties
the finally adopted budget was not even included with the minutes of the
board, while in others copies could not be found in the superintendent's
office. In general, the making of the budget is a perfunctory performance
and in only two cases was it used as a guide to expenditures.
Recommendation: In order that the budget may assume its proper
place in the administration of the school system, the law should place the
responsibility for making the budget upon the county superintendent, and
the responsibility for its approval and adoption on the county board. The
board should also have the right to determine, within legal limits, the tax
levy to be made upon the county and upon the special tax districts if these
be retained. They should have the further power to apportion all funds
among the various schools of the county. Publicity with respect to the
annual budget and monthly statements in terms of the budget should be
made obligatory.
It is further recommended that the State Department begin a plan of
uniform budgetary procedure throughout the State, to include:
1. A uniform system of forms for budget work.
2. Conferences in which county school officials can learn and
agree upon a complete budgetary program.
TRANSPORTATION
The need for transportation is repidly increasing, due to enlargement
and consolidation of districts, the development of larger school centers,
and the increase in high school enrollment. At present transportation is
largely a matter of local initiative, the most popular method being some
form of private contract. The cost of transportation is met by the district,
by the county, or by the two jointly. Public liability insurance is carried
in a number of counties.
Experience in other states has shown that consolidation, unless carefully
planned, tends to combine the more wealthy districts, leaving the poorer
ones without an opportunity to consolidate. Any attempt to maintain the









90 OFFICIAL REPORT OF

present lines of division between special tax districts will inevitably be
wasteful. Florida should plan all consolidation and transportation on a
county basis.
The costs of transportation in Florida are not available. It is generally
true that the contract method is more expensive than the owning and
operating of the system by the school unit, although the contract method
simplifies the problem and relieves school officials of certain duties.
The County Board of Public Instruction should establish general poli-
cies with respect to transportation. A few topics which should be given
consideration in the formation of policies follow:

1. General program for locating schools.
2. Minimum and maximum length of routes, both in miles
and in time.
3. Making routes and maximum walking distance involved.
4. Shelter provision at loading stations.
5. Speed and load limits for busses.
6. Methods of letting contracts, if contract system is used.
7. Qualification of drivers.
8. Specifications for busses.
9. Special provisions for small groups.
The county superintendent should be held responsible for the efficient
execution of the policies established by the board. Through his staff and
principals he should perform functions similar to the following:

1. Select drivers and require bonds to protect against injury
to busses.
2. Secure contract with drivers which reserves to the Board
the right to meet needed changes and which contains forfeiture
clause for non-faithful performance.
3. Establish public liability safeguards and secure Insurance
against fire, collision, property damage, and theft.
4. Develop schedules and routes.
5. Establish rules for driving of busses.
6. Make provision for discipline and chaperonage.
7. Arrange for upkeep and repair service.
8. Review reports required of drivers.
Provision for paying for transportation in Florida should be made a
part of the costs included in a minimum county program. Haphazard plan-
ning of transportation on the basis of small districts is not consistent with
a modern and forward looking educational program.
Insurance: Florida has no law requiring that public school property
be insured. Direct responsibility for the safeguarding of school buildings
is not placed upon school officials. In view of these facts, school authori-
ties are to be commended for what they have already done in safeguarding
the interests of the public.
Responsibility for insuring property should be placed definitely upon
the County Board of Public Instruction.
Insurance is essential to the proper business management of Florida's
schools. Whether this insurance is to be carried ultimately in stock com-









EDUCATIONAL SURVEY COMMISSION


panies or through some form of self-insurance is an unsettled problem. In
view of the various conditions in Florida, it would be of advantage to the
State to make a careful study of the insurance problem, through a bureau
of research of the State department.
Four elements-construction, location, occupancy and exposure-are con-
sidered by insurance companies as specifically contributing to fire hazard
which, in turn, affects the rates. Insurance rates in Florida range from
.50 to 5.50. This indicates a wide range of hazards. The most significant
factor of the wide variation in rates is the fact that children are being
housed in some school buildings that are extremely hazardous. Ways in
which educational authorities may modify rates are the reduction of
hazards by building better buildings, periodic inspections, and the giving
of fire prevention instruction in schools.
The type of construction, hollow tile for outside walls and frame con-
struction within, which is being largely used in Florida, is a contributing
factor in the high insurance rates. Lighting and heating equipment is also
a constant fire hazard; especially is this true in Florida, where so many
schools use individual stoves in heating the rooms. Thorough inspections
should be made frequently in order to safeguard the lives of those who use
the buildings and in order that insurance rates may be reduced to a min-
imum.
Spontaneous combustion causes over 50 per cent of the school fires.
Careful regulations relative to waste and inflammable materials in shops
and class rooms will serve to protect lives and property against this dan-
ger. Carelessness, lack of proper management, inadequate building stand-
ards, and violation of fire department regulations, are primary causes of
school fires. Fire-resistive construction of school buildings, the construc-
tion of fire wells used for the regular passage of children, properly filled
fire extinguishers, frequent fire drills, inspection by insurance and school
officials, and the use of bulletins, pamphlets and literature on fire preven-
tion will do much to lessen the possibility of loss of life in Florida's
schools.
The schools of Florida are not carrying boiler insurance. Many schools
in the State do not use a steam-heating system. However, in those schools
using steam boilers, insurance should not be neglected. This form of
insurance not only insures against loss of property, but tends to minimize
danger because of the regular inspection that goes with the insurance.
Boiler insurance is especially needed where untrained firemen and care-
takers are employed.
Methods of school building appraisal in Florida vary considerably
throughout the State. Appraisal by architects, appraisal firms, or con-
tractors is quite unusual. In a number of counties, the school board, acting
through the superintendent, determines the insurance it wishes to carry on
a building. In other cases, the insurance is placed in charge of a county
board member, the local trustees of special tax districts, or the superin-









92 OFFICIAL REPORT OF

tendent and a board member. Dependence upon insurance companies for
appraisal is quite general.
More satisfactory appraisal methods will tend to eliminate over or under
insurance, since no indemnity for damage can be collected above the
actual cost of the property. As it is, districts may be paying insurance
above the actual value they could collect; and, vice versa, a county might
meet with serious financial embarrassment due to a belated knowledge of
the insurable value of the property.
All types of policies, specific, blanket and schedule, have been written
on Florida school property. If standard specific or schedule policies were
adopted, the hazard of risk would be measured and the rate modified. The
State would profit by using three or five-year contracts, since these longer
contracts are less expensive and permit the adjustment of appraisals at
leart once every three or five years. The terms of these policies should be
arranged so that the premium payments will be distributed equitably. The
preferable method is to have one-third of the policies fall due in each suc-
ceeding year, permitting the budget estimate for this service to remain
about the same each year.
The ratio of the amount of insurance on school buildings to the approx-
imate value of these buildings varies from 33 1-3 per cent to 100 per cent.
This represents a wide range and indicates that either the counties carry-
ing insurance from 90 to 100 per cent were over-insured, or else the coun-
ties insured for less than 50 percent were under-insured. Since records
showing the sound value of school property are not available and such a
wide range in insurance prevails, it would be well for the State to make a
careful study of insurance in these counties to protect and safeguard their
interests.
Maintenance: The maintenance program for school plants includes a
systematic program of present and future repair needs. Unless systematic
repairs are made, school buildings soon reach a point where depreciation
is very rapid. It is a short-sighted business policy which allows the invest-
ment of thousands of dollars in equipment, but prohibits the few necessary
additional dollars to keep the investment in usable condition.
In many of the counties of Florida there appears no program of main-
tenance, and such repairs as are made are done in a haphazard manner. In
counties in which the local trustees assumed the responsibility of main-
tenance, the conditions of many buildings were often bad. There were evi-
dent broken windows, fallen plaster, lack of paint, equipment that did not
function, damaged furniture and equipment. Fire escapes were found in
an unsafe condition, grounds were unkempt, playground apparatus was
broken, and other evidences were to be found of a lack of a maintenance
program. In only a few counties was there a definite program of mainte-
nance and repair. Only four counties employed men for maintenance and
superintendency of buildings. Most of the repairing done was made during









EDUCATIONAL SURVEY COMMISSION 93

the summer. There was little attempt to incorporate the repair and main-
tenance program into the budget.
An adequate maintenance budget should be based upon incidental or
current repairs, upon necessary replacements, reroofing, painting and other
major repairs. If all the necessary repairs cannot be included in the
budget for a single year. they may be distributed over a period of two,
three or more years.
Such a program may be met in a number of different ways. In coun-
ties that can afford it, a full-time superintendent of buildings and a full-
time repairman should be employed. In counties less financially able, a
combination can be made with a man in charge of both business affairs
and maintenance. In other counties, a full-time carpenter can be em-
ployed with extra help in the summer months. A central workshop where
necessary repairs can be made is a necessity for every county. Janitors
should be trained to make minor repairs in their schools. Summer repair
crews can often be made up from the janitorial forces. Major items of
repair can often best be cared for through contracts with private in-
dividuals.
The Provision of Revenue: Schools may be maintained on a sched-
uled program only as the amounts of revenues are fixed with certainty
and the period and percentages of receipts are clearly established. Tax
collections are at present low. Few county school offices know the exact
status of their tax collections, since no adequate accounts have been kept
with the tax collector. Existing records indicate that collections approxi-
mate 80 percent. The accounts of the comptroller of the State on June 30,
1927, showed net accumulated uncollected taxes totaling about six million
dollars.
Irregularity in time of tax payments further complicates the collection
of taxes. Another undesirable feature is the withholding of taxes al-
ready collected for an unreasonable length of time, forcing the school
board to borrow money at interest to maintain school.
The system of borrowing in anticipation of taxes is quite general
throughout Florida. 8 percent being commonly charged for such loans. Im-
provement in credit of school systems would tend to lower the interest
rate and directly better the school's financial system. To allow any por-
tion of the school funds to be wasted in excessive non-educational costs is
just as much a neglect of duty as to allow waste through inefficient
teaching.
Accumulation of school debt, because of the inability of the administra-
tion to pay the current expenses during the school year with the funds
available, is all too common. Such a process results in compound inter-
est at abnormally high rates, and the growth of debt at compound inter-
est is astonishingly rapid. The use of time warrants for funding current
indebtedness has seemed repeatedly to be the only way by which some
counties could continue their educational systems, but it must, neverthe-








OFFICIAL REPORT OF


less, be strongly condemned. The interest rates are excessive and the
selling price almost invariably too low. Deferred payment warrants must
be condemned in principle, since their use throws upon the employees the
burden of the unfavorable situation. It would be better frankly to
acknowledge that inferior teachers at lower salaries are wanted, but to
pay them in full the lesser compensation.
Other Aspects of Tax Collection: In many counties deductions of 5
to 15 percent for non-collectable taxes have left the schools with deficits
which have been almost impossible to wipe out unless the extreme meas-
ures of reducing the length of term or closing of schools were resorted to.
The legal limitations make it impossible to raise the tax rate in order
to make up for deficits due to non-payment of taxes in previous years.
Then, too, it has been difficult under the present law to get many of
the special districts to levy the necessary millage to equalize educational
opportunities. As a rule, a mere handful of voters turn out for the
biennial election, at which time the special tax rate may be voted.
In some counties property which has reverted to the county and upon
which taxes cannot be collected has been placed on the tax books. With
such a situation existing, it is almost impossible for school authorities to
estimate income accurately.
The variable factor of assessment has added to the unsatisfactory con-
dition. Ten mills in certain counties is equivalent to twenty or even fifty
mills in other counties. The percent that the assessed valuation is of the
real valuation varied, in 1926-1927, from 15 percent to 80 percent with
the medium at slightly more than 31 percent. Such extreme range and
varied percentage of assessed valuations would seem to justify the objec-
tion frequently made against the State general property tax in that it
bears unequally upon property owners. This condition virtually places
school authorities at the mercy of the tax assessor. In some counties,
officials have contemplated closing the schools for an entire year to make
up deficits occasioned by their failure to receive tax money which they
had contemplated receiving.
Some of the legal limitations and administrative practices which have
led to the accumulation of these large deficits for the current expense
program are:

1. School taxes do not begin to fall due until long after the
current school money is being spent.
2. A general practice has developed in many parts of Florida
which has resulted in the utmost possible deferment of tax pay-
ments.
3. Economic conditions and faulty collections have resulted in
the collection of 90, 80 or even less per cent of the taxes levied.
4. It has been found relatively easy to secure temporary loans
for school purposes under present banking conditions in Florida.
5. Poor budgeting has resulted in the accumulation of current
expense loans over a period of time.
6. The cost of tax collection has frequently been unnecessa-
rily high.









EDUCATIONAL SURVEY COMMISSION 95

7. The mere cost of borrowing itself has been too great a bur-
den for the school systems to carry.
8. An adequate system of safeguarding school money after
collection has not been developed.
9. Accounting has been involved and confusing.
10. Balance sheets showing the actual financial status of each
school system have rarely been distributed to the public for their
information.
Recommendations: The most sensible way out of the present situa-
tion would be to remove the legal limit on school tax to be raised in the
county and to abolish entirely the additional special district tax. This
would leave the county board of public instruction, which represents the
people in school matters, to determine the needs of the various schools in
the county. There is no reason why Florida should not entrust her school
representatives with the same powers that she does her municipal rep-
resentatives. Only in this way can changing conditions be met which are
caused by variations in assessed valuations, increased costs of maintain-
ing schools, and depreciation in the value of the dollar.
Additional improvement could be brought about in existing conditions
if the tax assessors were trained for their work. It would not be out of
reason to put their selection on a civil service basis.
Additional powers should be given the State equalizer of taxes. The
State tax commission or equalizer of taxes should be given a proper de-
gree of supervision and control over the official acts of the local as-
sessors and an adequate means of enforcing its orders and instructions
in order that improved methods of assessment may be standardized and
used. Such authority should be sufficient to permit the equalizer of taxes
to prepare the land classification, supervise the collection of the data for
valuation, issue detailed instructions as to the manner of appraisal, re-
view and equalize the results, and order reassessments when this pro-
cedure is found necessary.

BORROWING MONEY FOR CURRENT EXPENSE
It is literally true that the Florida schools are running on borrowed
money. Factors responsible for this condition are (1) the legal limita-
tion on school taxation; (2) low assessed valuations; (3) the increasing
proportion of unpaid taxes with the resultant difficulty in estimating in-
come, and (4) the unsettled conditions in Florida during the real estate
boom and the succeeding period of depression.
During the boom hundreds of pupils who had not been anticipated had
to be provided for. Budgets were insufficient to meet the unexpected influx
and deficits were thereby incurred. After the boom conditions were
equally as bad, for taxes on thousands of dollars' worth of property were
unpaid and anticipated revenues were not realized.
The fiscal year of Florida's schools runs from July 1st to June 30th,
inclusive; the tax year from November 1st to October 31st. Consequently
the large proportion of school money comes in during the later months of








OFFICIAL REPORT OF


the school year, making it necessary to borrow money for current expenses
afhigh interest rates. The serious difficulty, however, has been the inabil-
ity of many counties to pay off current debts, and as a result they have had
to borrow to pay their accumulating debts. Bonds have been refunded
and time warrants have been issued to take up accumulated current indebt-
edness.
The following illustrates the extent of the borrowing necessary to
finance the educational program in four typical Florida counties:

CURRENT INDEBTEDNESS HISTORY FOR PAST SCHOOL YEAR
Palm. Beach County-Current Indebtedness.
Sept. 1. 1920(---...............$ 86.500 Mar. 1, 1927 ............... ..$214.200
Oct. 1. 1926 --................. 206,500 April 1. 1927-.................. 204.000
Nov. 1, 192f0.................... 278.500 May 1, 1927................... 204,000
Dec. 1. 1926..................... 377.500 .une 1. 1927 .................... 199.000
Jan. 1, 1927 .............. ... 219.50(0 .uly 1. 1927 .................. 199,000
Feb. 1. 1927................... 214,200 Aug. 1. 1927 .............. 199.000
Finally paid from proceeds of $500,000 funding issue of time
warrants.
Interest rate was 8 per cent. Total cost for year was $20.740.13.
Indian River County-Current Indebtedness.
Sept. 1, 192 ...... ........... None Mar. 1, 1927 ..................$ 40,000
Oct. 1, 1926.... ......... ... None April 1. 1927............. 40,000
Nov. 1, 1926..................... $ 40.000 May 1. 1927.......... ..... 40.000
Dec. 1, 1926...................... 40,000 June 1. 1927.................... 40.000
Jan. 1., 1927..................... 40,000 July 1. 1927.-................. None
Feb. 1, 1927 ....... .......... 40.000 Aug. 1. 1927.................... None
Six per cent interest paid. Total cost for year. $2.825.63.

Leon County--Current Indebtedness.
Sept. 1. 1926.......... ... $ 15,000 Mar. 1. 1927..................$ 77.325
Oct. 1. 1926............... 23.200 April 1. 1927 -............-... 81.125
Nov. 1. 1926...................... 28.700 M ay 1. 1927................... 75625
Dec. 1, 1926................ 38,700 June 1. 1927.............. ..... 65,625
Jan. 1. 1927............... 54.200 July 1, 1927................- 54,625
Feb. 1, 1927................ 67.200 Aug. 1. 1927.................... 40,625
Seven and eight per cent interest paid. Total cost for year
$3.149.71.

Hillsborough County-Current Indebtedness.
Sept. 1. 1926.................... None Mar. 1. 1927...................$- 350,000
Oct. 1. 1926......................$170,000 April 1. 1927................... 350,000
Nov. 1, 1926 ............... 250,000 May 1. 1927..........-...... 251,000
Dec. 1. 1926................ 270.000 June 1. 1927 ................ 215.000
Jan. 1. 1927............... 270.000 July 1, 1927 ................-- 175.500
Feb. 1, 1927............-. 350.0 0 Aug. 1, 1927 ............ 125.500
Six per cent interest paid. Total cost for year, $11.425.00.
The rate of interest on short-term loans to cover current expense has
ranged from 6 to 8 per cent, a rather high rate for loans to school districts.
The legal limit of borrowing to 80 per cent of the budget has been
exceeded in numerous instances. The feeling, however, has been to keep
the schools open even to the extent of violating the law in so doing. The


96








EDUCATIONAL SURVEY COMMISSION


law has further been broken in many instances when counties were unable
to meet all of their loans for current expenses during the year. The law
provides that loans for current expenses must be paid by the close of the
year.
The spirit of the law has been violated by the frequent transfer of funds
from one account to another. In the majority of cases, the practice of
transferring money from one fund to another has been done in order to
save interest charges for the county. Dade County is frankly organized
upon the basis of complete inter-transfer, while fulfilling at the same time
the initial and final requirements of the law. When money is received from
the tax collector, it is deposited to the credit of the various funds to which
it belongs by law. Then it is immediately transferred to a general fund
of the county school system for expenditure by the county wherever this
expenditure may be needed.
Borrowing from one district fund to another, or the county borrowing
from district funds, has been practiced in a number of the counties. In
other counties no inter-transfer of funds has been made. Loans from banks
have been made to replenish all accounts which ran short of funds. If
borrowing of current funds is a sensible practice under conditions that
exist in Florida, the law should be changed so that all funds may be con-
sidered as belonging to the general county fund. Distribution can then be
provided for by a scientifically worked out budget in each county which is
used as a control of expenditures as between schools and districts, as well
as for other classifications of expenditures. This would not only materially
reduce the clerical work in the county superintendent's office, but would
enable counties to make the maximum use of current funds on hand. Such
a practice would le consistent with good business practice and would save
considerable interest by reducing the amount of loans needed to meet cur-
rent expenditures. The program of reconstruction requires:
1. The establishment of a plan for securing earlier and more
complete tax payments.
2. The gradual elimination of all current expense debt.
3. The prohibition of the incurrence of future current expense
debts.
4. The reduction of costs involved in the collection, borrow-
ing and safeguarding of school money.
5. The adoption of a complete publicity program with regard
to the present financial condition of each county and the creation of
public opinion in favor of a complete pay-as-you-go policy with ref-
erence to all annual current expenses.

TIME WARRANTS
One of the most serious phases of the present financial situation in the
Florida schools is the amount of time warrants outstanding. Under pre-
vailing conditions it will be difficult for the counties to meet these pay-
ments when they become due. The Legislatures have, upon several occa-
sions, permitted the issuance of time warrants to fund the accumulating
current indebtedness.


4 -Ed. Sur.









OFFICIAL REPORT OF


A consideration of the present financial practice in Florida schools leads
to the conclusion that either the schools must be closed in many counties
or the amount of money which school officials can collect and levy must be
increased. The indefinite postponement of the payment of current indebt-
edness will rob future generations of their rightful educational obligations
and may undermine business in general throughout the State.

RECOMMENDATIONS
1. The number of school districts in many counties has necessitated the
creation of many separate funds for both current expense and capital out-
lay programs. It is essential that the integrity of these funds be main-
tained at all times. The administration has these distinct obligations in
the management of all funds:
a. The collection of all revenue and its proper disposition to
each fund.
b. The payment of all obligations chargeable to the resources
of each fund.
c. The maintenance of each fund for its legally specified pur-
pose and the elimination of all inter-fund transfer practices.
d. The rendition of accurate, complete and audited statements
of the operations and financial conditions of each fund.
2. The solution of the tax anticipation borrowing practice does not lie
in the creation of cash reserves but in the synchronization of the tax income
-school expenditure years.
3. The borrowing of money for current expense should be carried on
only under the utmost of restrictions. Borrowing for a current year should
always be repaid during that year.
4. Faulty practices which have developed for the purpose of making
current expense receipts equal expenditures should not be tolerated. This
includes the sale of land. the use of premiums on bond sales, and other
types of questionable plans.
5. The issuance of time warrants to teachers should be forbidden by
law.
(. The refunding of time warrants simply defers the day of payment
with unnecessarily excessive debt accumulations. It should be forbidden
by law.
7. The sale of bonds below par should be prohibited.
S. A complete program of liquidation of present current indebtedness
is recommended. Decisive measures must be employed to place the Florida
schools on a pay-as-you-go basis. The State Department of Education
should be given the responsibility for supervising the programs for paying
off all present indebtedness.

DEPOSITORIES
The law requires county school boards of public instruction to divide
school funds equitably among the banks of the county. These banks agree
to pay 2 per cent on daily balances and 4 per cent on deposits for three









EDUCATIONAL SURVEY COMMISSION


months or longer, and give at their own expense bonds to cover deposits in
amounts fixed by the Comptroller. Such a law requires the keeping of a
vast number of accounts, and an undue amount of labor in the county super-
intendent's office. In some counties most of the county superintendent's
time was spent in keeping up his numerous accounts.
Variations in practice are found in the counties. In some counties the
various district fund accounts, interest and sinking fund accounts, and
warrant and interest accounts were divided among the various banks.
making as many as 27 funds in all. In other cases, the major portion of
the school money was kept in one bank with only small amounts in other
banks. Each bank in turn from year to year became the chief depository.
In still other counties, the school funds were deposited in one bank for a
period of four months, aad then transferred to a second bank for a corre-
sponding length of time: then to a third bank.

INTEREST PAYMENTS BY BANKS
In many counties no interest is received on daily balances since the
law requires a $2,000 balance before such interest need lie paid. Since the
law also requires the distribution of funds among a number of banks, it is
generally impossible to keep so large a balance in each bank.
To remedy the present situation, the law should be changed to permit
county boards of publi, instruction to select one or more banks as deposito-
ries on the basis of hids. Such bids should include the bank's financial
statement and should show evidence that the bank can secure such securi-
ties as are necessary to completely cover deposits and guarantee interest
payments. Such a change in lnw would decrease the labor in the county
superintendent's office. It would also more adequately protect school
funds.
PAYMENT OF OBLIGATIONS
Although in many counties a businesslike procedure is followed in the
payment of obligations, the reverse is true in some counties. The law
requires the signature of the county superintendent. ;as secretary of the
board, and of the president of the board to all orders or checks against
school funds. Cases were discovered of warrants which had been cashed
without the president's signature and of bills that were paid without
authorization of the board.
There is little agreement among counties as to the authority for approv-
ing district expenditures. In some cases the approval of district trustees
is required, in others the county superintendent's approval is required, and
in still others the approval of the county board is required.
The reasons for the poor practice found at present ill many of the coun-
ties are: (1) a lack of sufficient clerical help in the county superintend-
ent's offices: (2) a lack of knowledge on the part of county officials as to
what constitutes good business procedure: and (3) the absence of a care-
fully worked out budget estimate of expenditures, used to control expendi-
tures.









OFFICIAL REPORT OF


All orders for goods or services should be approved by the county su-
perintendent, if within the approved budget estimates. If not, the order
should be disapproved, or funds transferred from some other fund which
will show a balance at the end of the year. Invoices and bills should be
checked and counter-checked carefully; and a list of all bills to be pre-
sented to the board should be sent to each board member at least three
days before each meeting of the board. Along with such list of bills should
go a statement of expenditures to date in terms of budget estimates. Such
procedure will save much time at board meetings.

ISSUING OF BONDS

Sinking Funds: The determination of the size of sinking funds should
depend largely upon two generally accepted principles of taxation. The
first principle is that taxes should remain in the productive enterprises of
the community as long as possible instead of being allowed to accumulate
in large sinking funds. The second principle is that the sinking funds
should be large enough to meet required payments when due.
Equalized payments over a period of years are generally considered to
approximate the amount theoretically desirable in sinking funds. This
assumes a constant assessment and tax rate. Florida has recognized the
dangers of the use of the sinking fund method of meeting bond obliga-
tions and now requires serial bond issues. A study of 56 sinking funds
maintained for old bond issues in 26 counties reveals a startling varia-
tion between existing practice and the theoretical amount considered de-
sirable.
Seven bond issues in Florida have sinking funds which range from 90
percent to 110 percent of the desirable amount. Twenty-one of the issues
fail to have adequate sinking funds; the sinking funds ranging from 1
percent to 85 percent of the needed amounts. 1' 11:. i!1 issues. 15
range from 120 percent to 190 percent, eight range from 200 percent to
295 percent, while five range from 300 percent to 674 percent.
The administration of sinking funds is decidedly bad. although some
of the responsibility can be laid at the door of violent economic changes
in the State. This situation will be eliminated ultimately by the opera-
tion of the new serial bond law. For the intervening years, however,
the county superintendent should make a careful study of sinking funds
and determine the amount of money that should be placed in them each
year so that taxpayers contribute an equal amount each year and so that
these annual sinking fund deposits at compound interest will be sufficient
to retire the bonds at maturity.
The Safeguarding of Funds: In public business money must be safe-
guarded at every point to insure its use only for the legitimate purposes
for which it is provided. The initial method of thus protecting public
funds is the keeping, auditing and publishing of accounts.
The present Florida law requires separate accounts for current ex-
penses of county and of each district, as well as of each bond issue. It




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