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Show Auditor Reveals WellKept School Records EDITOR. IRON COUNTY RECORD, Upon completion of an audit of the records and accounts of the Iron County School District for the fiscal year ended June 30, 1958, I would like to report publicly pub-licly that the office and financial finan-cial records are In good order, and that during the year there was continued improvement in the adoption of machine bookkeeping book-keeping to the accounting records. re-cords. I would also like to report that records of board proceedings appear ap-pear to be complete and accurate and the action of the board relating re-lating to financial maters are properly reflected In the accounts. ac-counts. ! The audit Indicates an excellent excel-lent financial coi dltlon In the district, and that the board of education has taken wise advantage ad-vantage of a favorable tax situation situ-ation to provide for future school housing nrods without the necessity ne-cessity of bonding. Proof of this action is found In the fact that extensive school plant enstrue-tlon enstrue-tlon has been undertaken to provide pro-vide present and future housing needs, partirurlay on the elementary elemen-tary level, with funds available to meet the cost by the time buildings row under construction construc-tion or currently planned are completed. Completed buildings are paid for with the exception of $35,000 which Is the final maturity on the Building Bond Issue of 191S In connection with the Cedar East Elementary School construction. construc-tion. Under the present tax structure struc-ture fund ; will bo available to cover the entire cost of the Cedar South Elf -Ternary, now under construction, and the Parowan Elementary, In the planning (Continued on Back Page) SCHOOL AUDIT (Continued from Front Page) stage, when these buildings are completed. J The audit reveals a wide variance var-iance In the per capita cost in the various schools, reflected I primarily in enrollment, which I would seem to support the cur- rent trend toward greater consolidation conso-lidation of schools to provide bet-tre bet-tre and more economical education educa-tion for young people. Considerable Consider-able consolidation has been accomplished ac-complished In the Iron County District in recent years, but the audit would indicate that there is need for further consolidatio n The aerage cost per student In the elementary school of the district is $27a.ll with an average aver-age daily attendance of 1,513.68. However, this ranges from $262.24 with an average attendance attend-ance of 3G9.35 at the Cedar East Elementary, to $106.07 with an average attendance of 32.79 at Kanarraville. The cost, followed by the average attendance at the other Elementary schools are as follows: Cedar North, $265.22, 409.76; Cedar West, $273.74, 316.06; Pa rowan, $271 57. 227.86; Paragonah, $10315. 62.39; Esca-lante Esca-lante Valley, $293.61, 65.47. The cost per student at the Cedar City High School is $357.40 with an fiveragp daily attendance attend-ance of 359.32, and the cast at Parowan High School. $1X2.36 with an average attendance of 193.50. The Cedar City school has only the three upper grades, 10th, 11th and 12th, with 9th grade students In the Junior High School, The Parowan High School has four grades, from the 9th through 12th grades. The Cedar Junior High School shows a cost of $282.88 per student stu-dent with an average daily attendance at-tendance of 430.95. E. W. South wick, auditor |