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contingent in observance upon the convenience .or caprice of the Board or its committees; and although there may be little danger of future Boards publicly eliminating from the records manifestly wise provisions essential to honest and proper methods, yet the same result may be reached by disregarding them in practice. This has occurred in the past and it is not unreasonable to anticipate it in the future.

A system once adopted by the Board should be rigidly enforced, as well with reference to the Board and its committees as with the officers. In considering the best means of accomplishing the desired results, as also of correcting the defects still existing and noted in this report, the committee is drawn to an unqualified indorsement of the recommendation of the former committee, looking to the establishment of an “Auditor for the St. Louis Public Schools.”

Such an executive officer elected by the people at large, under heavy bond, possessing suitable powers without interfering with those of the Board, and charged with the duties as suggested, in detail, by the former committee, would supply what in the opinion of this committee is necessary to render permanent and effective any good system of management.

It is unnecessary to go further into details, as the subject has been so clearly and thoroughly presented by the former committee.

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ANNUAL EXAMINATIONS.

The committee would recommend that similar examinations be made annually, and that the committee be appointed just before the close of the fiscal year, in order to witness the closing of the books and accounts and settlements of officers, and thus secure an earlier report upon the matters under investigation.

APPENDIX.

In this form is presented the statement of receipts and expenditures during the period under examination, and the condition of the several funds at its close, as taken from the books of the secretary.

IN CONCLUSION, The committee desires to acknowledge and return thanks for cheerful assistance and uniform courtesy extended by all the officers and members of the Board with whom it has been brought in contact during the progress of the investigation.

Respectfully submitted,

JOHN H. LIGHTNER, Chairman.
E. L. ADREON,
WM. BOUTON,

Examining Committee.

APPENDIX.

RECEIPTS AND EXPENITURES, AS FROM THE BOOKS OF

THE SECRETARY.

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For all purposes from August 1, 1879, to July

31, 1881 (both inclusive). For Bonds paid.

Interest paid.
School sites purchased.
Amount paid on contracts for the erec-

tion of School Buildings.
Bills Payable....
Taxes-Special and General
Salaries of officers.
Salaries of teachers.
Salaries of Janitors.
School Supplies..
Text Books..
Printing.
Furniture.
Gas
Fuel
Repairs of School Houses.
Rents.
Insurance..
Real Estate Expenses.
Street Sprinkling.
Expenses, Incidental and Contingent..
Census (enumeration of School Children)
Board of Managers Public Library.
Thirteenth Ward Taxes.

Totals...

$369 39

RECAPITULATION,
August 1, 1879. Balance.
Receipts-August 1, 1879, to July 31, 1880 (both in-
clusive)

. $1,001,960 86
August 1, 1880, to July 31, 1881 (both in-
clusive).

1,019,347 87

-$2,021,308 73
Expenditures - August 1, 1879, to July 31, 1880 (both
inclusive).

965,200 99
August 1, 1880, to July 31, 1881 (both in-
inclusive)....

873,264 52

1,838,465 51

182.843 22

183, 212 61

Balance on hand as shown by Cash Book..
Which balance is credited to the following accounts, viz:

*** Permanent Fund...
* Sinking Fund..
* Building Fund
* General Fund..

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*These balances would be changed if the recommendations contained in committee's report were adopted and acted upon.

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