DEFINITIONS OF FISUAL ITEMS IN THE SCHEDULE FOR STATE SYSTEMS AND IN THE ABRIDGED FISCAL SCHEDULE FOR CITIES. The definitions of the items in the standard fiscal schedule for cities apply to the same items in the standard schedule for State systems and in the abridged city schedule, but many of the items in the last two are combinations of one or more items in the first schedule. A table is given below showing how this combination has been made. In order to ascertain the kinds of expenses that should be charged to any item in either of the last two schedules the definitions of all the items in the standard schedule which were combined in order to make the item should be consulted. Thus, to determine the expenses to be charged to Item 10 in the abridged schedule for cities, the definition for Items 22, 23, 24, and 25 in the standard schedule must be followed, as is indicated in the following table. Similarly, the expenses to be charged to 28b in the State schedule are given in definitions of Items 21 to 25, inclusive. Table showing manner of "telescoping" items of standard fiscal schedule into items of other schedules. Table showing manner of "telescoping" items of standard fiscal schedule into items of other schedules-Continued. Table showing manner of "telescoping" items of standard fiscal schedule into items of other schedules-Continued. Progress in the field of school records and reports will be made possible by the cooperation of superintendents throughout the United States with the Bureau of Education and with the committee of this department, should such a committee be permanently appointed. The discussion of this committee and the forms which are submitted herewith have the advantage of having been formulated after a careful study of records and reports which are at present in use in our various school systems. That they may be improved upon is fully realized by those who have contributed to the discussion and investigation which has led to the formulation of this report. PAYSON SMITH, Chairman. GEORGE DRAYTON STRAYER, Secretary. E. C. WARRINER. CHARLES M. LAMPREY. Table showing manner of "telescoping" items of standard fiscal schedule into items of other schedules-Continued. Progress in the field of school records and reports will be made possible by the cooperation of superintendents throughout the United States with the Bureau of Education and with the committee of this department, should such a committee be permanently appointed. The discussion of this committee and the forms which are submitted herewith have the advantage of having been formulated after a careful study of records and reports which are at present in use in our various school systems. That they may be improved upon is fully realized by those who have contributed to the discussion and investigation which has led to the formulation of this report. PAYSON SMITH, Chairman. GEORGE DRAYTON STRAYER, Secretary. E. C. WARRINER. CHARLES M. LAMPREY. |