240 THE FISCAL PROBLEM IN MISSOURI

year on the basis of aggregate attendance. A pupil-days apportionment
 factor is obtained by dividing the amount
available by the total number of days attendance of all
pupils in the public schools, and it follows that the apportionment
 to each district then equals the pupil-days apportionment
 factor times the number of days attendance of all
pupils of the district. In other words, the apportionment to
any district depends upon the number of pupils and the
average daily attendance. The law specifically provides for
allowance on account of days attendance lost because of a
school being dismissed by order of the Board of Education.
The teachers’ quota and pupil-days apportionments are
subject to several limitations. Before a district is entitled to
aid, it must levy a tax of $0.40 per $100 of assessed valuation,
unless the assessment of a smaller amount together with the
moneys received from the public funds shall amount to $350.
An eight-months term also is required, provided that the
tax of $0.40 and the public funds will be sufficient to maintain
the school for a term of that length’.
Expenditure Analysis of State School Moneys
The state school moneys fund, as previously remarked, is
the most important state school fund in Missouri. Although
the data are not entirely comparable from year to year
because of the fact that certain items are not always charged
to the state school moneys fund, an expenditure analysis of
the state school moneys provides an interesting approach to
the apportionments by the state for public school purposes.
Table 77 shows the expenditures chargeable to this fund in
the school years 1925 to 1929, inclusive. The total expenditures
 in 1929 amounted to $4.9 million, a larger amount than
in any other year covered in the table. The difference
between 1929 and 1927 and the earlier years is even more
significant than would appear from the totals, since in 1929
the appropriations for school inspectors, county superintendents’
 salaries, and aid in maintaining teachers’ training
courses in high schools were not charged to this fund. The
result is that the amounts available for teachers’ quota and
pupil-days apportionment were much greater in 1929 than
in 1927.

1 R. S. 1919. Section 11179.