Author . Title . ■^ ** s aassjLJj^oZj^ Book ..."^. Imprint. •DfeC sz 16—17372-1 "To Seouie Effioienoy and Economy in G DETROIT BUREAU OF GOVERNMENTAL RESEARCH, Inc. 100 GRISWOLD STREET ■::¥. BOA -■.JJJOATIO'S xrepared by the miitoiT BUREAU 01' aovKiimiai::_.. .LJ^QMRCR 1^4^ -.--.- KB PORT ON BUDGET PHOGBDURE BOARD OF EDUCASI&II CITY OF DETROIT prepared "by the DETROIT BUREAU OF GOVERMENTAI RESEAROH January, 19117, ft. of ©. WAV 14 ]y20 >f2^' 9:.(o ^^..t^ ^' C^' I. IKTRODUCIIOH lav; Governing Budget Procedure 1 II. PRESEITT PROGEIUHB Preparation of the Budget Estimates o Consideration of Estimates "by Committees of thg Board 5 Consideration of Budget by Board of Education 8 Consideration of Budget Estimates "by Common Council and Board of Estimates 9 Balances in Appro -Djriat ion Funds and the Transfer of Punds ' 10 Adherence of Expenditures to Appropriations 13 Budget Puhlicity 14 Inconsistencies In Budget Procedure 15 111. PROPOSE]} PROCEDURE Preparation of Estimates 18 Consideration of Estimates "by Committees of the Board 21 Consideration by the Board of Education 22 Consideration by the City Council and the Board hi Estimates 22 Balances in Appropriation Funds 24 Budget Publicity 25 HOITOuGQggHI .1 ?■ Maoa edit Q 39*«Qr;:i t^'S !to Si-qoS IruCiij lioaJJoO CI ~ Qbml to SI anciit^Iigoic ii'intifiisacfxa xo aonotodbA ci otxr6oooi1 tsgfixrS ni ao.(on9t)'8ianoonI aHua;ai)0:ai aiiEoioHs: ,ixi 81 se-J'smiy^a!!! io aoi^isiscxs'r'i IS ' 5ifioa oriJ Off* : MixjoD ^;tjO arf:)' vd xsoi^aisbJanoO i'S afc:ii;'i riOiJ'JSJ'xq-oiqciA iii ssonelBS as Y^IoIIdTxr^ JobdjuE I - II^JRC-SUOJIOIT lavv Governing Budget Proceauire In considering the follov;ing discus-sions of ■budget methods as employed in the Department of Education, and the recomir.endat ions v*hich are appended, it must "be liOTne In mind that & budget system is not of Itself de- signed to hring economy In appropriations and efficiency in expenditure. To quote from an article recently appear- ing on state hudgets: "A "budget system Is an effective agency for better and more economical government, hut only to the extent that it acts as a mirror In tjhich affairs pertaining to prihlic finance are made usahle and intelligible to the general public. Too, It contemplates that all estimates be compiled In easy, understandable tables, so that legislators and the chief executive can readily locate doubtful items and focus attention on them." Whatever criticism Is implied in this report refers to the budget procedure and not to the Board of Education as individuals, because It is realized that the present personnel of the Board merely continued a system which it found and which had been In practice for a great ninnber of years. The section of the charter governing the budget procedure of the Board of Education Is -as follows: "It shall be the duty of 'the^ Board of Education to transmit to the Commah Council through the City Controller, on or be'fofe the first'^day of February in each year, 'or at such other time - 2 * as the Oominoii Comic 11 may by ordin&nce pre scribe for the suhmission of annual estimates, an estimate of the amount of money which said Board may deem necessary for the proper maintenance of public schools of the city during the fiscal year next ensuing, which estimate shall, so far as practicable, be made In detail, specifying the amounts recj^ulred for salaries of teachers and other employees of the Board; repairs, fuel, supplies and general current expenses, all of vihiah estimates shall be classified as the "Maintenance Fund". The said Board shall at the same time transmit such estimates as it shall deem necessary for the purchase of lots, the erection and remodeling of school buildings, together v:ith the necessary fixtures and furniture therefor, and for other Improvements to school buildings and grounds, which estimate shall state in detail the purpose for which appropriations are desired, all of which es.ti^ mates shall be classified as the "Building Pitnd", So much of said estimates as the Common Council and Board of Estimates of the City of Detroit shall ap- prove shall be levied and collected the same as other city taxes; and It shall be unlawful for said Board of Education to pay out or agree to pay out zny moneys for any item or Items dlsallovied by said Common Council or Board of Estimates; provided, ho7?ever, that the aj:iomit so appirovefl for the Maintenance Pund shell not be less than the sum of five dollars for every child In the city between the age of five and twenty years, as the number thereof may have been ascertained by the last school census." - 3 - II - PEBSSITT PRQCBJ3UHB 1. Preparation of the Budget EstlmateS o In January of every year, the main department heads of the Board of Education, - now the Superintendent of Instruction and the Business Manager - present to the respective committees financial estimates representing the needs of the schools for the ensuing year "beginning July 1st. These estimates, as the facsimile exhlhlts • accompanying indicate, are prepared In a variety of vj&ys,- some typewritten, others pencil memoranda. The estimates are not prepared upon uniform stationery, are seldom In detail, and do not Indicate Increases and decreases. They are little more than lump sura requests without sup|)orting data, and which must "be supplemented by oral statement in committee meetings. Such estimates as are repreduced In the accompanying photographs would hardly "be accept- able by the school inspectors as the bases of a-.rproprla- tlon In their own businesses, nor would they be accept- able in public business, except that they are sanctioned by well established custom. While the Superintendent of Instruction pre- pares his estimate for salaries with great care, and bases his request upon detailed data, such data Is not trans- mitted with the request, and the members of the committee consider a limip sum estimate of nearly ^?3, 000,000 with- out a recorded statement of the basis of the request. ;!,. i rz".: ■JixsiaJi- tUv-^-^'-iiuou- - 4 - increases, reasons for incycasos, etc. One item of |E3,42S V5as requested for additional teachers and clerks for Se-ptember 1916, - yet the number of clerks, pro- posed duties, or rates of -p&^ are not recorded on any estimate sheet. The same is true of the additional teachers requested. To determine his needs for the year, the Supervisor of Property estimates the necessary repairs to each school according to general repairs, repairs to heating plants, repairs to heat regulation, etc; and the totals for each of these classes of repairs, to- gether v-.ith the details for each school are presented to the proper committee. This information, hov;ever, affords little basis for intelligent consideration by the committee, because the amounts requested include both labor and material, do not shovT hov; much is to be spent for each, give no unit costs, and make no compari- sons vjith current expenditures. Furthermore, since the Board of Estimates and the Common Council make hori- zontal cuts in the totals, the Supervisor cannot foliovj the repairs planned for each school. He goes ahead v;ith his v;ork, making repairs according to urgency v-'lth- out relying largely upon his previous estimates. A comparison of estimates v;ith expenditures, made in another section of the report, shovis that there is little re- lation bet'i.^een them, the expenditures being double the estimates in msjiy cases, and practically none in others. - 5 - In instances vtTiex© repairs are needed involving the espendlture of a considerable sum, separate requests are made for them and they are set up as distinct appro-' prlatlon. items. Instead of preparing estimates in the ahove manner, it is suggested that the Business Manager make fe quests by listing the number of labor days, and the quantity of material needed to accomplish the necessary vjork. Prom records of past periods, the number of car- penter days, painter days. etc. required, and the rate of pay for each is knovm, as is the amount spent for supplies. If estimates so prepared were accompanied by comparative statements of expenditures In past years, with a program of the definite vsork to be done, the Board of Education would know what to expect for the money it allowed for the purpose of repairs. Vfhere the v^ork Is to be done by contract. It Is suggested tliat the total sum requested be supported by similar detail Indicating the estimated cost as if such v,'ork viiere to be done by force account. The absence of supplementary Information char* acterlzes all the estimates. Totals are given In the requests for educational supplies of all kinds, janitori- al supplies, fuel, etc. While the estimates are based upon past expen-dltures, plus requests for normal grovjth of the system, in no Instances are comparative data given. 2, Consideration of Estimates ^ When the estimates are turned in by the depart* :"'*8 0f.-^XIf:' ai»jaaii * 6 - ment heads, the respectiTe committees usually hold special meetings at ishich the estimates vshich come mider their jurisdiction are discussed. These meetings, according to the Secretary and the Chief Clerk, are completed at one sitting, the longest of them lasting not more than three hours, at the end of which time the committee Is ready to make Its recommendation to the Board of Education. I'he estimates as presented "by the department heads are seldom decreased, rather heing Increased, If chgn^-ed at all. What constitutes adequate Information In connect- ion T;i!lth "budget estimates may he open to discussion. Yet, using the standard practices of other cities as a guide. It may be said that the committees do not receive sufficient Information to allop them to pass thoro judgment upon the justlf iahlllty of the requests. In fact, committee memhers do not receive copies of the estimates as they are submitted. At the committee meetings the members have read to them the Items of the estimates, and the department heads are pre- pared to answer any questions. As no members of the Bu* reau 7;ere present at any of these meetings, the facts con- cerning them v;ere gathered from Intervlevis and from what- ever records v;ere available. The Chairman of one committee stated that he left the "details" to the employes of the Board, but that the information presented v;gs too meagre for a proper understanding of the needs of the school, and that he vsould demand more information If re-quests for sums of money were made In his orra business. The Chairman of I.-'ioa^- ■^aidoioo ST- -iica - 7 - another conaiuttee, vvlien eliown & co-py of tlie estlmetas presanted his commltitee, stated that he had no recollect* Ion of having seen the statement hefgre it was read to the committee "by the Secretary. Josslhly considerable discussion and ouestlonlng takes place at the committee meetings, "but this Is hardly prohahle, since the memhers of the committee do not see the estimates before they attend the meeting, and then only hear the total aiaounts read to them. A request for ;)50,000 for fire escapee seems a good example of the lack of consideration given the es- timates. IPhls request originated at the meeting of th$ Real Estate and Buildings Committee at vi/hich hudget es- timates vjere discussed. It was estimated at this sitting of the committee that a fire escape for the Doty School would cost Ol.OOO, and as there vvere posslhly 50 build- ings needing fire escapes » it vias decided to ask for $50,000. Another Instance of lack of consideration Is the action by the Committee on Teachers end Schools in raising salaries In face of a cut of |342»210 by the Board of Estimates in the original request of teachers* salari* es to be paid from city tos:es. tThls cut is the result of a reduction of sil95,460 in the total request for teachers' salaries to be paid from all sources, an in- crease of Ol06,750 in the estimated receipts from tlie Primar]? School i^'und , end the application of an apparent balance of ^40,000 In the Teachers* Salary Fund at the w c?;.ose of the fiscaj. reer endirxg June 30, 1916. It -i-ioulcl seeiu thEt had the Comnittee given the deservec. considera- tion to that original estimate, it could not have seen its ay clear to increase salaries not originally contemplated. 2, Consideration of Budget by Board of Educationo At a meeting of the Committee of the Whole, the Board of Education considers the estimates as recommended by the Individual comiiilttees. The estimates are read item by item, and If no objection is Interparsed, the request Is allovT;ecl and goes to the Coimnon Council and to the Board of Estimates. Rarely are estimates decreased at this meeting. Eight changes vvere made in the eetimates for 1916-17, - tr;o were decreases amounting to v5,000 and six Kere In- creases totaling .,)66,700. Possibly no conment is necessary, on this meeting at T;-;hieh requests for s;7,000,0C0 vsere ap- proved, othor than to state that the session opened at 8:25 P.M. and adjourned at 9:15 P.M. Within these 50 minutes the 177 items of the budget vsere read, and 55 Items of general routine, including conuimu i cat ions , vvere considered, - tn all enough m.atter to fill tvtenty-four 6x9 printed pages ' in the Proceedings of the Board of Education. In this con- nection, it should also be remembered that a member of the Board is fai^iliar «ith only those estimates vshich are passed hy committees upon vraich he serves, and that unless an in- spector attends all committee meetings, or is a member of ail coiimlttees, he votes upon estimates of ^lihich he has little or no 'tnoviledge. - 9 - 4. Cpnsl deration of Budget E stimates by Corriinon Comic 11 ind B oard of ■Sst ima t 'e s;^^ Tlie Boax'd of Education submits its estimate to the Coiffi-iion Oouncil and the Board of Estimates u-j)on uniform sheets furnished "by the Controller and '.thich call for only totals of requested items. V/hatever information and data are needed to support the estimates must be re- quested by the coniiiilttees of these tvi'o bodies v;hich are concerned with the education budgets If the members of these committees are sufficiently informed to knov; v.hat data are needed, and suifleiently to ask for such data, appropriations may be made whicJi approximate the educa- tional needs of the city. On the other hand, should these committees lack the initiative necessary to secure sufficient information, it is reasonable to suppose that the appropriation vail not reflect actual needs. For 1916-17, the estimates of the Board of Education amounted to $7,133,202.16. The Common Goancll reduced this to s)4, 784,3 73.24, making a cut of $2,34&,829. 02, The Board of Estimates made a further out of ^lii3,S40.11, bringing the budget for education to $4,641,033.03, or 35% belov? the original request. One item, a request of 0450,000 for an addition to the Cass Techjiical High School \Tas re- duced to 0250,000. Such cuts show either a lack of def- inite program on the part of the Board of Education, a lack of adequate information supporting requests, or a disregard by the Board of Estimates for legitimate needs. It is reasonable to believe that if a building to cost - 10 - $450,000 Is requestea^ even If the request is exti-s-va- gant, one costing $250,000 v;lll not suffice; and if none . at all is needed, the granting of $£50,000 Is an apparent waste. Reductions of this character indicate mreason- ableness on the part of the Board of Education, the Com- mon Council, or the Board of Sstlmates, or all three iDOdLes, - a condition the effects of which could be mini- mized, if not eliminated, hy furnishing data adequate for an Intelligent consideration on the part of the a^iproprial Ing bodies. 5 . Balances in Appropriation Funds and the Transfer of Punds. Under the present financial sy;Btera of the City of Detroit, imencumbered balances remaining in appropria- tion funds at the end of the fiscal year are left to the respective city departments. In the Board of Education, such "available" balances are carried over into the same fund, If such fund Is continued for the nesct year, other- wise they revert to the General Surplus Account. IThls retention of balances by the Board of Education, which for the year beginning 1916-17, in all funds amounts to $970,431.96, tends to complicate the vshole budget pioced- ure and destroys the chief aim of a budget, vis., the con- trol of expenditures by the appropriating body. It is understood that 0939,845.15 of the total balances com* prises balances for improvements which in some cases havo- not been completed. At the close of the fiscal year ^^illBi; ''iasxat'^ ' -tc^otcfc.^^. gi aeon. -;%r: xcronaruj -'CO. ibneqx - 11 - 1915-16, 136,328.14 was trcnef erred from the ■balances of Improvement items to the surplus accoi:int creating a "balance subject to use of |48,458.58, In the "budget procedure used hy other large cities of the ccuntry, and a& outlined hy most authori- ties on municipal finance, unencumhered tialanees, e:ccept in appropriations for permanent improvements, automatic- ally revert at the end of the year Into the General Fund of the city, for the purpose of reducing the ta:ii levy. Ho\'vever, the peculiar legal situation of the Board of Education does not recommend a change In practice at this time. Closely related to the (question of continuing "balances is that of the transfer of funds. '.Vith the e:c- ception of the inhibition to make transfers from the Main- tenance Pund to the Building Fund and vice versa, the Board of Education has the right to ezpend its money as it sees fit, irrespective of the purpose for nhich it was appropriated "by the Board of Estimates. V?hile transfers from one Item to another within these two funds are sup- posed to be made from "balances" only,- there seem to be no legal restrictions V5hich would prevent the Board of Education from transferring entire funds from one item to another, out of 121 appropriation Items for the year 1915-16, transfers vsere made to 51 of them, the amounts involved ranging from 0-23 to o30, 740.00, the total sum transferred to the various Improvement purposes ii^volved - IE - an amount of ■-,:113,4-26.48, while the amount transferred from a-_p-pro-,")rlat ions to surplus vi;as :,;49 ,64 7,91. In addition to these transfers, ten ner< funds v»ere created in amounts ranging from ;,;4.22 to t)4,S08.77, totaling 08,006.78. A practical creation of funds was made in six instances where transfers were made to halances "brought forward from the previous year but to which no nev; appropriations were made by the Board of Estimates. These transfers were in reality increases to appropriations, because practically all of the money usod in 1915-16 for transfers and for the creation of new funds was derived from surpluses from the previous year. 2)he Council and Board of Estimates probably had no idea of the existence of this money, a circumstance which is prejudi- cial to the best standards of budget procedure. Had there been no "general surplus" from previous years' funds, there could be no so-called"transfers" or Increases in appropria- tions by a body which is not authorized to appropriate pub- lic funds. Because of the Board of Education's ability to "find" money, it is not unusual at the meetings of the com- mittees to authorize expenditures from funds which are ex- hausted. Under such circumstances, the Council and Board of Estimates naturally feel that no matter how much is cut from the Estimates of the Board of Education, the latter are obtained thru the year without any hardship. - 13 - 6. Adherence of Ex-pendi tares to Vo^rppr lat ions. After reeeivins its appropriations from the Council and the Board of Estimates, the Board cf Education has the right, r;ith certain restrictions, to spend the money as it sees fit. These restrictions are: A fund may not be created for v;hich an appro- priation has been requested from the Council and Board of Estimates, but which has been disallowed. Money may not be transferred from a fund v;ith- out substantially carrying out the purposes for v;hich the fund v;as appropriated. Money may not be transferred from the Mainte- nance Fund to the Building Pund and vice versa. This power of the Beard of Education to erpend appropriations in accordance v;ith its ov-«n desires, coupled with a like power in respect to balances, neutralises to a large e^ctent the benefit derived from the quasi-piiblic budget hearings of the Council and the Board of Estimates. Instances in which money was spent as not intended by the appropriating bodies, follow: In 1914, the Board of Estimates allowed $100,000 "for a 20-room elem.entary school building in the vicinity of Green Avenue and Port Street West". A building to be used as a Junior Pligh School is now being erected with this money and with additional money granted by the appropriating bodies. The change in the proposed use of the building necessitated the additional appropriation. Salaries of supervisors, night school teachers, and clerks, were raised by the Board of Educa-' tion, without notification to the appropriating bodies at the budget hearings that increases were contemplated, and after representation by the Board of Education that the amount appropriat- ed for teachers" salaries would be insufficient even at the then existing rates of pay. * - 14 - . Sen ner, funds amounting to ^8,006.78 were created during the last jrear by the Board of Education. Transfers were made to tv;o carried-over funds, money for vvhich vjae disallowed by the Board of Estimates. This is, apparently, a direct violation of the law. 7. Budfi-et Public ity . The most Important piece of legislation enacted by the city legislative bodies is the annual appropria- tion ordinance. This ordinance represents the program of the city government for the whole year, and since It Is public money which finances the program, it is the right and duty of the public to be made acquainted with the details of and the reasons for that particular program. Modern budget procedure is designed to this particular end. It is sugvested that the Board of Education consider most seriously before it diverges from the published appropria- tion ordinance, In such fundamentals as salary rates, pro- posed use of buildings, etc., and in the creation of new funds. By having for disposal an available balance of :„i48,458.58 at the close of the fiscal year 1915-16, which bal&nce can be carried over only with Imperfect reference or application to the estimated budget of the following year, the Board of Education had the financial means of affecting Its program for the entire year. By this amount, the actual educational program differs from the one publicly announced at the budget hearings. When the i ■■ A I.;; ijtfs: Qvc':' - 15 - fiscal year is completed, the presence of available balances in any department indicates that that depart- ment has accomplished Its program for that year with less money than vjas originally estimated. In the inter- ests of more economical financing, it is hoped that the financial procedure of the city may he shortly modified so that such balances revert to their source, and may be completely applied by the appropriating bodies to the program of the ensuing year^ 8. Inconsistencies in Budget Procedure* If it is conceded that control of the purse strings is control of a program, then it must be granted that the Board of Education is not entirely responsible for the educational policy of Detroit's public school systeoo In this respect, the position of the Board of Education is a paradox^ School inspectors are elected by the people and are 'the direct representatives chosen to formulate educational policies for the community. Yet.., this body must depend for the funds viith 7vhich to carry out its program upon another body not directly responsible for education in Detroito An example of this conflict is found in the expansion of technical education in the city. Ihe Board of Education requested v453,000 for an addition to the Cass Technical High School. The budget authorities reduced the estimate and appropriated 0250,000, an amount ■.■'^.rf63'r-'J- OTiOSOC ■i»iss*aiaiTocjfiI .■ Gt rSOUb^t - 16 - viaich the Board of Sducation insists is inadequate to carry out the contemplated program of technical education, and has even considered delaying the consti'uctlon of a tuildlng until sufficient funds are assured. The (questions suggested by this inconsistency are these: Y/ho then Is responsible for the restriction of technical Instruction In the schools of Deti-oit; vshose function Is It to decide v?hat kind of education Is to be provided the children of this city; and vsho is to provide the means for such educa- tion? Perhaps an equally important Inconsistency le the apparent povser of the Board of Education to spend the money it receives, with the restrictions noted above, as it sees fit, - creating new funds, transferring or increasing appro- priations, and practically changing the purposes for which money is granted. In order to minimize the results of present defects and Inconsistencies In the method of financing the Board of Education, it Is the duty of the latter to furn- ish the appropriating bodies detailed supporting data out- lining the educational v.rogram for the fiscal period, shov3- Ing how every dollar vJill be used, and not to make radical departures from this program when approved. Cn the other hand, since the appropriating bodies control the development of the educational system of Detroit, In justice to them- selves, the Board of Education and the public should, inform themselves as thoroly regarding the educational needs of ■;! 98 ocftJ:. ■■ i 1 gnarfo -^X Ij3 i * oe': r '^iftuT »" ^Sff - 17 - this city as does the Board of Education ttsGlf. Reducing estimates does not necessarily mean efficient budget meth- ods* and reducing e&timates upon meagre data is as danger- 0U.S to effective administration as Is grsjitlng, on little Information, all that is requested. 18 - III - -fRQ POSED I ?ROQEDURE 1, Pre-paratlon of Estimates ^ The Detroit Bureau of Goverruiiental Research has submitted to the cdralnistrative officers of the city and to the Board of Estimates, as nevjly constituted, suggestions as to the modification in the present budget pro ced^ire of the city, v;hich it is oelieved v;ill insure a more careful appropriation and e^rpenditure of public funds. Modification in the present scheme of preparing budget estimates by the Board of Education should be de- signed v;ith the purpose of insuring a better 'moV5ledge on the part of committee members and of the Board of Education as a ?;hole of the purposes for v;hich requests are being made. In this connection, the follov;ing mechanical m.odifi- caticns of procedure are suggested: a - That all re-fU9sts for funds originating ■'■;ith the various heads of departments of the Board of Education be submitted on uniform station- ery ^■»hlch will be provided by the City Con- troller. b - Th^t the requests of these department f.l heads be so prepared that each activity of the Department cf Education may be easily de- teiinined. This provision is already substar- tially complied ^^ith by the Education Depart- ment. c - That ealarles and 'Aages be itemised as to the numbtrr of incumbents, character of service rnd peric^d of emplojrment and be separated from other iteins such as supplies, materials, etc. A pairt of the reg[uests made i)^ the Board of Educa!'ion are completely Itemised so far ac salary is concerned, Hovvever, the education r^^fi.bvrf - 19 « fund involving nearly three millions of dollars is loresented in a lump sitm vsitli such oral or viritten information as the .approxoriat ing bodies may request during the hearings, and is subject to such chsiiges after appropriation as the Board of Education may see fit. The Superintendent of Education 'm -ireparing his estimates bases them u-oon a very carefully prepared schedule. It is, therefore, recorauended tkftfe this schedule be in- cluded in the departmental reqaests as a proper support for that recuest. d -That all salaries vvith increases and decreases in rates and increases and changes in positions be listed in detail u^on stationery v^;hich has been prepared by the City Controller, as an assistance in formulating the budget of 1917-18. That all other expenditures vUth increases and decreases be indicated in detail according to their character. y/hile it is conceded that the Board of Education is entirely v.ithin its legal right in modifying rates of pay and number of positions after an appropriation covering these services has been granted by the appropriating bodies, at the same time, it is urged that the Board of Education should have these increases in mind v-'hen requesting funds from the legis- lative bodies of the city, so that the latter may be fully aware of such proposed increases v^hen granting funds. The budget is the matter of largest public concern which comes before the legislative body of the city during the course of the year. It is, therefore, without question the right of the public and the public's official represents • tive&to be fully av.are of the purposes for vchich every dollar of the ftand appropriated at this time is expected to be ex- pended. If a department exercises the right of modifying appropriations after they have been made by the ap;;ropriatinf,- - EO ** boclles of the city, aiacl even •onintentionalxj viithholds information fi-ora these "bodies vi'hen appropriations are heing ccnsiclered, it is natural that the appropi-iat ing bodies should regard the requests of such depart:aents with no little suspicion and should handle them in a fashion ";hich is hardly to the best interests of the community. It is urged, therefore, that the Board of Education present the full facts upon v;hich their reguests are made to the Council and Board of Estluiates, throwing upon these "bodies the bur- den of making any changes in the proposed educational pro- gram of the coimaunity. The Board of Education is in the peculiar position of being an elected body which docs not have control over the sources of its finances. Under these anomalous circum- stances, it woull seem that every step rnade by the Board should be so clear that it will be fuljy understood by the public, and the responsibility for failures to act through curtailment of funds will be placed where the responsibility properly rests. It is assumed that in accordsjice with the resolu- tion authorizing the appointment of a business manager, all the estimates of the departments undor his jurisdiction will be submitted to the Board of Education by +be Business Manage r , :^-tilL0J - 21 - 2« Oonslderstlon of SstLroatea by Committees of the Board. In order to overcome the shortcomings of the committee system, under vjhich memhers of the Board are in- formed of only those estimates v;hich fall to the jurisdict- ion of the committees on which they serve, it is suggested: a 1- That the Business Manager of the Board of Education assume responsibility for preparing a sufficient quantity of all of the estimates submitted by ^im for his department and by the Superintendent of Education, so that each member of the Board of Education will have a complete set of all of the estimates covering all of the needs of the Board. b - That this compilation of estimates be submitted to members of" the Board of Education sufficient- ly in advance of coaffiilttee meetings, so that each member may familiarise himself particularly v*ith the rec;.uests upon which his committee may pass, and in general, with the requests which vjlll be presented to other committees. This will permit every member of the Board of Educa- tion to be familiar with every request and will permit him to be heard at the meetings of tuny comj-flittee whether he so hs,ppens to be a member of that particular committee or not. e - That after the several committees have complet- ed their Inspection of the departmental esti- mates and have made their recommendations to the Boax^d of Education, these recommendations be assembled and placed on file in the office of the Business Manager, where they may be seen and studied by organisations or citizens who are interested in the administration of the school system. d - That at the meeting of the Board of Education at which these estimates are finally approved for submission to the City Council and the Board of Estimates, further provision should be made for the expression of opinions by citisens or organizations as to the adequacy of the re- quests which are proposed. The question m§y be properly raised whether this hearing for public comment upon the estimates might; more properly be deferred to the time when such es- tlmetes are considered by the City Council and . the Board of Estimates, particularly the la'.ter body. This would be true except for the fecv •Ji:;iaQ- ...:mil§A xX-3 llEi ic •i"«J» 'IQ isci to J*f: lis -'^C' 0\t ^V ■. . 0* fio-xielo:, ... V,.. -otq - 22 - that the Board of Education, although it is not res-;ionsi'ble for the raising of education funds, is an elective body and is responsible in the minds of the public for the proper administration of the schools. Certainly if^the Board of Education gives its budget estimates the viidest publicity, not only on the part of the Board itself, but on the part of the public, it may be assuiiied that such estimates ■will carry more v;eight when x^resented to the appro- priating bodies of the municipality. 5. Consideration by . the Board of Education . The budget for the fiscal year 1916-17 vjas passed by the Board of Education during a session which lasted only 50 minutes and at which other business than the budget was transacted. It can hardly be urged that this is sufficient consideration for members to give to a budget which proposes to expend over $7,000,000 and with which no member of the Board of Education is familiar in its entirety. In the fore- going, a modification of the procedure of committees has been suggested which provides for both a more thorough con- sideration by committee members and makes it possible for each member of the Board to be familiar, if he wishes, with all items of the combined estimates. If this proposed piro- cedpire is adopted, the perfunctory passing of the committee estimates by the Board of Education is at least partially precluded. 4« Consideration by the City Council and the Board of Estimates . At a recent election, the public abolished an elected Board of Estimates, substituting a small body of 3 J ,a&njj*i JioiisiQjsbQ lo ■gale.iat 9xl.t io± 8lcfia.ab'-;ss'X lo sJciiirs edi nx sicf isnoqaa^ ai Bris \bcd: eviaoslo isa ssvi'g floid'v'soiffia 1:0 S'xsos: erfo ii "•^Xnis^-eC .sloorfos i'-xs ■• -etco"^ ioiosciiija r.o &ij:.oa 33rf a©s;^*Jivifiico io st: :ioiiaoiliho:a a ,-gaso-g -noo rfgxjGtoif* siora a rftc 'Qjbivoig rioirf?if Be^fae^gwa noscf lol sldiag-O', :j-3ni Sn^s Sxecfrrreffl 9'^8 -o"xq baaoc-o^q &Uii IX .asim^iiae aecildmc: • ■3e-i':tic::;aoo sj'f^ Ic gnJaasq ^lo'^oasji-s. ^be-tc^oiV > ■^XXsi*l«q *8.ssl ■ioi taojjba: i-c btBo€ S;' .f>ef>jjX09:£C: administrative officers consisting of the Mayor, the City Controller, the GorpOi-stlon Counsel, the City Treasurer and the City Cle:2«. If the e:5cperience of other cities Is an evidence, this small Board of Esti- mates will, over a period of years, take more and more responsibility for the financial program of the entire city. This should be particularly true in Detroit, where the Mayor Is, in the last analysis, responsible for the estimates vi;hlch are submitted by the departments and Boards responsible to him. It is entirely proper that this should be so, since the Mayor is administrative head of the corm-flunity and is responsible for the proper and complete operation of the departments vtithin his jurisdiction. Such a condition, hovvever, will place upon this Board of Estimates, responsibility for providing adequate funds for the operation of the school system. Should this prove the case, the fact that this accounta- bility lies vsith the Board of Estimates and not with the Board of Education should be most forcefully brought to the attention of the public. It is most sincerely urged that the Board of Education do everything within its power to bring to the attention of the Boarc. of Estimates and of the City Council the educational needs of the community, and to supply every item of information which will make these needs evident to the appropriating bodies of the city and to the public. Again let us repeat, the Board of ^r^JiC oa? .loaf: loitxioO , to torrsiieq: » AoIO ttl^ erft &ria TcatJyaaaiT -i*". :-30ff XXaflia oiisfeiv© r;i3 si s-^jo-jo 'rerl:tr, oil'' ■i^'Z'-^o'xq l.Qiom; :^ clldiaiioqas'r iBtiorc vl-:: : 1 .-aii^ . 'iaxioqaoi a&taoS Bixa acq. ■"'oi.;3 .f'Cii toifie J'^ni; SH: ■' i acoqaef ,ae*afrii*aa 1:o b'saoS ,: - ■ 0* d'ilg.irc: 'i*«0X;&!iI io l5tso€ .Dild'- to b-xsoE erl^ tsHt Jis:^i« ^lat^tKis 't8.aiia si or I o* &r£j3 , ^;} i nmifiioo srf* l:o afsoen l£»noi;^sOiy:5© sd > lioruuoO scsrl* 9>!fim IXiw rfoixxw aai^aenotsii 'io aai i -li-i jVs ^Irjc/ja to b-x'soa odiS' , t£. .CIS - 24 - Education is an elected hody and o.atensibly responsfble for the educational policy of the municipality, T/-;'hile in fact, it has no control over ^he total amount which VI' ill be appropriated for the carrying out of the educa- tional policy vvhich has been determined upon. There-^ fore, it behooves the Board of Education not only to make its policy clear, but to make the facts upon which that policy is based, clear, and to assure themselves that the responsibility for funds will be assumed by the bodies Vihich are in fact responsible* The general needs of the schools of Detroit are commonly recognisedo It vsLll be conceded that there is an under-payment of teachers, and a lack of adequate facilities for the proper education of the school child- reno It is hoped that these needs will be frankly under- stood and talked about by the Board of Education, by the City Council Committees, by the Board of Estimates, and by the public. 5» Balances in Aippropriatlon Funds. It Is the policy of this city, and at present a legal one, to allow the educational departments to carry over their unexpended balances at the end of the fiscal year and to apply them to the follovsing year*s program. Altho It is generally recognized by other municipalities that such a system is not conducive to the economical expenditure of public funds, It is be- yond the province of the Board of Education to accomplish - ^c, - slid: XOl rioirft? t£is.- :• -boxtBq 9rf:t to j-irc -e-xsrfT ,xior ot '^inc '. d'SQWi'iji' ±0 bT^oS rloirfw aoqss 3*0. ■ ;t0cr ,iseIo voilcq a*i ailsm .'iovloarasii* e^russj-j oj b; io .^esccf si yoiico ;t;i?rf,t & ■ lOi ■^tilidianogaf . '-;rf:i- ,9idiBnoqasT ^OvOi: ax 9x0 aslfeotf iioi:- ;oa oxit to Bboan la-isnss sri'I stejO'p&iiiH! 'to 710. ;■; , 8tarios8^ io Irrera^i^cf-isfixi!".: -^iS&xm T(iiinBi^ 9cf lliw afissn ^sedi iit>d^ i)9C[on s.. nei i'aei . _ ■ £fi"j ,"i"J"io sirf* 'iCf v-.;iIoo; erf* ai tl 0:^ aoii9f:rj-:cj3c:^& IfixioiiteOiJf^' "oIXc oJ ,9110 X<:§9l ed: . ^onsXjscT BeBnaqxsnw lien';^ -xsvo ^"i-sso IBdto -; -' ■■J'- - ,■_.... .;_ ,;■ .: ,-.■:- :. 0* evi o;.!.r-)rir;0 tor; al rrsitisvo 3 rfo-CB ;■■ , . . ; /XsgJolxinra iIaiXc;i.*ooos o.t noiisojj'53 Ito Bisotl ..: • .. • q erf* baov % - 25 - a change In this procedure. However, it Is T?ithln the province of the Board of Education to estimate most accurately the amount of the unencumhe re d balances remaining in the various funds at the close of the fiscal year, so that proper application of such balances may be made when new appropriations are being allowed for those funds. V/hile it is true that the Board of Education submits to the appropriating bodies accurate b&laices» yet there is extant in the City Hall a notion that what- ever cuts in its requests it may suffer, the Board of Education will "find" sufficient funds to carry out Its program. Believing as they do, and being uncertain of the am.ounts of the unexpended balances at the end of the year, the appropriating bodies are Inclined to equalize supposedly large balances by proportionately large cuts In the requests. <5. Budget Publicity. The anomalous situation of the Board of Educa- tion as an elective body having no control over the sources of its revenues has been indicated. The urgent need for larger salaries In certain departments, and increased educational facilities Is also apparent. Yet, the Board of Education cannot of its own will remedy these existing conditions. It, "therefore, is incumbent upon the Board to do all within its power to bring these facts to the attention of the public and to urge its - 33. — Qff* aidiin ar ii .lovswoH .8T;iJDS0oiq aidi al q>sflCrio n «aom 6*sra.{^ yj^tsoJ^sa to fc-usoS erf* 'io sorxivoiq Bsoaaiscf b^TLmnuioasau sdi to Jnuoms eriiJ' vXe^sixjoos Xsoail exfi' "to sboIo orii ii^ sfinir'i sxroitcsv 9ri* ai saiiiisinsi ■(^fioi asoasXad' rfows lo noi.tsoiXCTqs isq-oiq ;ti3rij r-s ,iss'^ "lol fiQwoIXij gj^tied" ©ia axioiteiiicro'xqq.s wen n^riw sBsm ecf noi*aoj;rba 3:0 B^ijoS srf^ iadi su'zl ax t.f eXirfV/ 0* &9jaiXon.f 9ii?. 3©if>ocf gnitoiiq'Oiqq.B 9ri* ^-xae-^ ad;^ "^iXstsnoit-xoqoiq; ^^cf aaortsXJsd" egi.sX ^.X&esoqqxifs ssiXsiJ^pe -eoif&5r to brsoS. Bdt lo aoiiQsjils anoLsmoaa 'arfS 9.n-.j' 'i-vvo Xoi^tnoo on 3niv,a£i ^t^ocT evi^osXa rig ss no id' •h-x^Sixr eri'T .BstJsoifini iiood asri aacrxisvsi ati lo asoixroa bits ,^•$aom■^1mot aU',t'xOo ai asit-alaa ib-^iqI 10I Sean ,.,i .j'nsi.eqqi; obX'- t: . u^'JXiD.s'i: XenoiiJjsoufio fceajse-roni ^fjQjnrr. irjp novo u* 1 .tv d-oriru^o xxoii'aowfiS^o fiXrCoS orf* *.fi9dr.f.;m ' - ' i'i ,BnoiiibaoQ %aliQiXQ sasrfj ,-:.u;c,ri-;'- ;:;i,,.J .V. iri'Mv;? Xif! o£t d 6'Xeod grfo noqi; .-,.;] egtir o;t i.dyq orfr) io aoi Jn3;?;^i3 Qd'i oj s^ojsI * - 26 - co-operation in securing the funds necessarj?- for the e::tension of school facilities and for the pajnnent of adequate salaries to the educational staff. lUOt'S •3X1* "JO. ESTILIAIES FOR THE YEAR, Beginning July 1, 1916. Salaries for Employees in the Educational r^epartment, including ptincipals, teachers, attendance officers, olerte and bath attendants, for tho year beginning July 1, 1916 $2,867,740.00 December 1915 Payroll without deductions • $240,116.00 Schedule increase Feby.1916 . • • • 2,065.00 Schedule increase Sept. 1916 .... 6,071,00 Additional teachers for Feby.1916 . . . 13,425.00 Additional teachers and clerks for Sept. 1916 23,422.00 Additional teachers for Feb. 1917 . . 875.00 Pii6,774.00 Schedule increase Feby.1917, 5 mos $18,030,00 Salaries of Evehing School Teachers 86850.00 Eleipentary evening sohools- 100 evenings $42100. High evening schools- 100 evenings 44760. $80850. Salaries of Teachers, Summer Session, ^ Elementary Schools • $ 6,480.00 Elementary schools, 2 mos. • . $6,480. Salaries of Teachers, Summer Session, Cass Technical High School #12,850.00 To increase salaries of Bath Attendants ....•$ 450,00 (30 3 $.05 per day for 300 days) TTSTTyATKa - 1916-1917 FflTK^ft-KR SCHOOL nnnf fnr nrin ii r 1- II ■ I P iu i in mm . ^^ ^ ^ ^ ^l- ;7' T V.» J^Ai>^:!l .^ C K O QL Change© and additiora in conr.ecticn with new lunch room ^^ y\ moving of lookers - estimated by the Architecta^yT' / 1 coat of $5,00C.00(architect8 have drawings). VfX^<^ a-.i at a NQRTH?Ag;TrRr Kim SCHOOL ^JV^^ — Special Forniture and Fixtures - :;f00,QQ0 i 8ft , not including ^ Architects' and Consulting Engineers' Fees. /jf/aT' J ItORTH^R N HTr,H SCHOOL Lookers.. ^ Special Furniture and Fixtures - (.?) K NOHDSTRim TTTTTIOR HIC.H SCHOOL Lookers-. X Special. Furniture and Fixtures .- (?) ^ SOJTHEASTFKN HIC.H SCHOOL' Lockers. yjj Spexsial Furiilture and Fixtures - (?) j( STFPH?:i?er SCHOOL— "- —- - ^ Changes in connect ioi^ with the Dpen Air Department. Bids - ffljilSi^O, not including .Arohiteste' and Consulting Engineers' Fees. 32^r^'^ / FIRE rSCAPEg FOR TT70 STORY EUILDirGS Doty School - eetimated by Supexvieor as $1,000 Said about SO other aohoola were in the sarce condition ^ '^'^/C ' .^<^ % '- ^a-r^ (Pc o^C(^ 7,1.0 t^ 3.3^4. ¥0 2> >4^:^/. ^c/^^/^ /f^oi^;fc^^^e^^4i <^ / 00,^2^^, x^ y o c ^/'^M< 7// ' "boo - , // ^ J-;i//,* i--£« , ^ / ^ /