The fiscal problem in Missouri

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Monograph

Identifikator:: 1833271335

URN:: urn:nbn:de:zbw-retromon-230042

Document type:: Monograph

Title:: The fiscal problem in Missouri

Place of publication:: New York

Publisher:: National Industrial Conference Board, Inc.

Year of publication:: 1930

Scope:: xvi, 359 S.

Digitisation:: 2022

Collection:: Economics Books

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Document type:: Monograph

Structure type:: Chapter

Title:: Chapter VIII. Public school finance

Collection:: Economics Books

PUBLIC SCHOOL FINANCE 233 Too much significance should not be attached to the variations in the percentage distribution of total expenditures from year to year. For example, the increase in the propor- tion for teachers’ salaries between 1927 and 1929 might ap- pear unusual, but on closer analysis the increase is found to be due largely to the decline in building expenses from about $16.9 million for 1927 to $10.9 million for 1929. In other words, the increase in teachers’ salaries was probably not so significant as the decline in the annual expenditures for building purposes. It should be clearly understood that the expenditures shown in Table 76 are not financed exclusively out of funds from local sources. Each year the state distributes con- siderable sums to the local governments for various purposes. The present system in accordance with which state funds are apportioned for public school purposes is discussed in the following section. State Alp ror PusLic ScrooLs The numerous statutes governing the disbursements made by the state to the local governments for public school pur- poses were not enacted as the result of a definite plan, but were superimposed upon one another as the various needs became urgent. Consequently, it cannot be said that the distributions are made in such a way that a high degree of equalization in educational opportunity is effected. Before andertaking an analysis of the present forms of state aid, it is desirable first to consider in detail the several state school funds, as well as a functional classification of state school grants and the bases of apportionment that are used. State School Funds in Missouri There are three important school funds; namely, the public school fund, the state school moneys fund, and the county foreign insurance tax fund. The public school fund consists of state certificates of indebtedness amounting to $3,159,000 and a few hundred dollars additional obtained from other sources. The income from this fund is credited to the state school moneys fund. The latter is the most important fund.

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