SCHOOL DISTRICT KEEPS WELL WITHIN BUDGET Fred E. Ring in a recent audit completed for the Preston school district showed that total regular expenditures for the school year 1939-1940 were $101,709.72. The district was operating on a budget bud-get of $103,090.00, hence kept well within the budget. Amounts appropriated in the budget and amounts expended are shown below by main character heads with first figures being ap-priation ap-priation and the second figures the expenditures: General control $5,292.90, $4, 614.76; Instructional Service $62,-718.00, $62,-718.00, $62,072.15; Operation of Plant $11,041.00, $10,891.96; Building Build-ing Maintenance, $1,250.28, $1,-136.57; $1,-136.57; Fixed Charges $756.95, $1,-502.83; $1,-502.83; Debt Service $10,050.00, $8,-144.50; $8,-144.50; Auxiliary Agencies $!),-990.00, $!),-990.00, 10,205.17; Capital Outlay, $2,170.87, $3,141.78. Total appropriated $103,090.00. y Total expended $101,709.72. Of the total expenditure of $101,-709.72 $101,-709.72 there was chargable to the grades nine to twelve inclusive $53,S21.39, and to grades one to eight inclusive $47,SS8.33. In grades nine to twelve there was an average av-erage daily attendance of 527.85 pupils in 1939-40. The total cost per pupil in average daily attendance attend-ance would thus amount to $101.96. Since school is actually in session 172 days per year the total cost per day for high school pupils is thus found to be fifty-nine cents. In grades one to eight there were 772.59 pupils in average daily attendance. at-tendance. The total cost per year per pupil is $61.95. This figure divided by the 172 days of school held reveals that the total cost per day was thirty-six cents.