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Show FINANCIAL CONDITION OF OGDEN CITY SCHOOLS ' Board of Education Considers Matters of Interest to Ogden TaxpayersUncalled Taxpay-ersUncalled for Fund at Bank to be Received and Credited of Building: Fund Complete Detailed Report of Receipts and Disbursements Covering Period of Two Years Made by Special Auditor Resignations of ' Teachers Prior to End of Semester Turned Down by Board of Education.. Matters of considerable importance regarding the llnanclal condition or the city schools came before the board of education last night. The financial committee reported I receipts from the various sources as follows: Final apportionment of county coun-ty school fund for 4,5b7.th Apportionment from county treasurer school fund to city for 190S -.v.- 37.573 3S From county Auditor Dye, on account ot tax redemptions 218.0- ?4.:iJs -Jo Cash on hand to date SllD.K'jy '-) A communication from the treasurer treasur-er of the board. James K. Burton, disclosed dis-closed the fact that, the city schools are entitled to $2,2Sl.no rrom the Ogden Og-den State bank, which is 56 per cent of an account embracing territorial school funds which has remained in that bank, uncalled Tor. for a period of about thirteen years, and asking the board to give a receipt for the same. The account bears interest at the rate of 2 1--' per cent from the time of the deposit. The original ori-ginal amount due the city schools was 11.721.50 and interest on the account aggregates $559 50. A resolution was passed that the amount stated be received and that it be placed to the credit of the build- ( lng fund. Dr. Coulter ot the board, sprung the question as to whether the amount due the city from the tund should not bear compound Interest,1 w hereupon It was explained by 1'resi-j dent Browning that it had been kept I as an open account and was conse-1 quently not entitled to compound Interest. Mr. IMngree also statea that the account had been open up lo the year 1897.' warrants having been Issued against it up to that time. Following Is Mr. Burton's commumcjt tlon: Ogden City, Utah. March 2. 1909. To the Honorable Board of Education, Ogden. Utah Gentlemen: Pursuant to the orders of your honorable hon-orable body, given under date ot March 20, 1909, through the clerk ot the board, I beg leave to submit here-' with the following regarding the money now on deposit with the Ogden State Bank, Ogden. Utah, also their statements for each year, during the activity of the account, ' showing amounts received and disbursed rrom the time the account was opened. I find that in the year 1891 the receipts re-ceipts and disbursements were equal, thus balancing the account for that year. In 1S92 there was a difference between the receipts and disbursements disburse-ments of $3,132 87. I tlnd during this year or on January 19, 1S92, a charge of $70, which should havo been made to the county school account and was subsequently credited back 'to the territorial ter-ritorial account on January 21, 1893. During 1892 the warrants were all signed by the County Superintendent of Schools Joseph S. Peery, except some signed. "Joseph S. Peery by James Pingree." In this same year, or I should say, December 31, 1891, there seems to have been two apportionments, apportion-ments, they, however, were paid out in 1892, where the difference 6eems to occur. The first of $3,336.59, which evidently evi-dently belonged to the year previous and not collected, or an amount accruing ac-cruing from some special tax; at any rate, it was apportioned on Jhe population popula-tion of 1890, which was 6,079 pupils, or .548S7 per capita. . The second amount was $33,885.78, which should have been apportioned by the county superintendent of schools on t,t7Y population at $5.07 1-2 per capita, but evidently was apportioned on 6,079 population, the same as the smaller amount of $3,336.59. This would account for $3,031 86 of the amount left on deposit In the Ogden State July 1, 1907, to March 1, 19"t9. and have found them true and accurate as presented in the following statement of receipts and disbursements. I have compared and . checked an vouchers, pay rolls, receipts and warrants; war-rants; have verified all ledger toolings, tool-ings, and have checked all items ol every character, both debit and credit, through tho journal, and have also verified the lootings. I found all ot the work accurate and correct. Respectfully submitted, H. II. I1AK1US. Accountant and Auditor. Statement of Receipts and Disbursements Disburse-ments of the Board of Education of Ogden City to March 1, 1909. Receipts Bills payable $ 18.oiki.uu Interest from bond fund.. 909. mj Balance In building fund from 1907-OS ll.S57.f4 Sale of High school text books 1,276 tjtj Sale of grade text books. . . . bo.00 Refund on insurance, Washington Wash-ington school 2J l.- Refund on over-charge on repairs, re-pairs, Mound Fort .... 2''01 Refund on lnsurauce, Dee school 37. 5d Adjustment of llro loss, I Lewis school .7 , 58.31! State school taxes, 19(8, 21.081.oo County school taxes. 1908.! 14.261.81 Redemption taxes, 1908 .... 197.1'V Ogden City school taxes. I 190S bu.boo.uu I Balance in teachers' salaries I fund ftom 1907-OS. 7218b Proceeds from sale of $75,- 000 bond issue, 1908 ... 71,857.50 Refund for advanced freight charges 12 83 Total $201,285.li Disbursements-Bills Disbursements-Bills payable $ 22.380 00 Overdrawn in interest fund, 1907-08 153.05 Interept on bonds and floating float-ing indebtedness 4.555.20 Furniture 907. 8'i Supplies purchase'd 2,170.52 Printing .. 311.7b New buildlngpj. building sites, etc 9,194 58 Salaries of supervisors and substitute teachers ..... 2,052 2a High school text bonks purchased pur-chased '.' 737.99 Grade text books purchased 1.71.88 Miscellaneous expense, elections, elec-tions, etc 3.027.95 Maintenance of Washington Washing-ton school 4,389.29 Maintenance or Central school 3.760.10 Maintenance of . Grant school . . b.422.60 Maintenance of Mound Fort school 4.637.86 Maintenanco or ' Plngrce school : ... 4.103.86 Maintenance of Dee school 4,513.23 Maintenance of Lewis school 6,100.20 Maintenance of Five Points school ' 3,169,0 Maintenance of tjulncy school '.. 3,351.92 Maintenance of Madison school .. .'. 6197.12 Maintenance of High school ll,88b".2o Maintenanco of West Ogden school .. 320.7a Salaries of members of board and officers 3.928.80 Overdrawn In general maintenance main-tenance account, 1907-08 1,656.32 Cash balance on hand with treasurer March 1, 1909.. 89,294. 's $201,283.15 A communication from Pror. L'an-non. L'an-non. instructor or manual training at tho High school, withdrawing his resignation, was accepted by tno board. bank. I have examined the warrants now with the above named bank, and so far as I can determine they are all drawn in regular form. There was, however, an item $8,275.05, credited Aprjl 4, 1894, being drart drawn by John A. Boyle, county treasurer, cm John T. Came, auditor, which was returned re-turned and charged back to the , account ac-count April 6, 1894, It being reruscd on account of change in procedure or the state auditor, and It was in this year the city schools began to receive re-ceive their apportionment direct rrom the state'. I have also examined the account on the bank's books, and everything seems to bo correct 60 far aa their books are concerned. The bank feels that the board should pass a resolution accepting the amount before they take the receipt of tho treasurer for the same. I beg to submit the foregoing as my full examination of the accounts on their hooks, and to say that the difference dif-ference occurred In the year 1811!, that Is the amount now on deposit. JAMES F. BURTON. Treasurer. Prof. L D. Steele, Instructor in history his-tory and economics in the High school, was read and promptly turned down. The expression of the board was that they would not tolerate or consider resignations from any. teachers at this time of the year. Tho school year is nearlns the end and the hoard stated that they would not place themselves in the position of hunting for teachers ! to fill vacancies for the. unexpired term j and that no resignation except tor death or Illness would bo considered. Acting Superintendent Adams reported report-ed that tho reason for Pror. Steele s resignation was that he had been oi fered a more lucrative position in a California school. It was intimated by the board members thai if Pror. . Steele gives up his work In the High school at this time that It' Is more than likely that when he applies lor his salary for the past two weeks, It will not be forthcoming. The sura of $100ij as a second Installment Install-ment payment to Smith & Hodgson, architects of tho High school building, was ordered paid. The architects report that the work of the construction of the new build- 1 lng for the High school ia progressing as rapidly, as possible .under existing circumstances, and that the progress being made is a good average on such work. ' ! Before adjourning the board determined deter-mined to visit the High school In the early part of next week and that their visits bo continued until all the schools of the city,, shall havo been I visited, the idea or the board being that they should got closer to the : teachers and students in tho educational educa-tional work. Another Interesting report, camo from Special Accountant and Auditor H. II. Harris, giving a complete detailed de-tailed report or the receipts and disbursements dis-bursements of the board, covering tho period from July 1, 1907. to March 1, 1909. The report was accepted and ordered or-dered filed and the clerk was authorized author-ized to Issue a warrant In ravor ol Mr. Harris in the sum or ?M) ror the services he had rendered In the audit-1 lng of the accounts. In his report Mr. Harris made recommendations regard-; lng the betterment or the system ot , booklceepmg now In vogue by the , bosrd of education, the recommenna- tions being received and placed on file for future reference. The report was given as follows: . - Ogden, Utah. March 26. 1909. To the Honorable Board or Education, Ogden. Utah. Gentlemen: I hereby certify that' I have thoroughly thor-oughly examined the boks and records re-cords in the office of your clerk ror |