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between the number of educated people in a State and the wealth of a State. If a State does not invest money in education, its natural resources will go undeveloped, or they will be developed by the citizens of other States and consequently will be of minimum benefit to the State in which the natural resources are found. Transcending these material considerations in importance, however, is the cost to a State where the mental, social, and cultural possibilities of its citizens are undeveloped on account of inferior or inadequate facilities for higher education.

The commission is convinced that the State of Kansas is well able to make a substantial increase in the appropriations to the higher institutions. Attention has already been drawn to the increasing numbers of Kansas students who are attending higher institutions, many of them outside of Kansas. It would seem a strange paradox that the citizens of the State are financially able to send their sons and daughters in increasing numbers to the higher institutions and to pay their expenses for four years in college, but at the same time are unable to support more liberally the facilities for their instruction while they attend these institutions.

There is, however, better evidence of the ability of the State to support its higher institutions on a more substantial basis. Twelve other States in the Union, most of them sparsely settled States in the West, pay more per capita for the support of State institutions of higher learning than Kansas. (Table 5.) The University of Kansas and the State agricultural college secure from student fees and other sources 26.1 per cent of their income, which is very close to the average for the country. Moreover, statistics gathered recently by the governor's office in Kansas show that 11.2 per cent of the taxes in Kansas for the fiscal year 1922 were collected to defray State expenses, as against county and local expenses. Included in this percentage was 4.5 per cent, only, for buildings and maintenance of the State institutions of higher learning. In other words, out of each dollar paid in taxes the taxpayers of Kansas contributed about 2 cents to the university, a cent and a half to the agricultural college, and about three-fourths of a cent for all the normal schools; total, 41 cents out of each dollar. Let us take the case of the Ness County farmer, cited as an example in the bulletin issued by the governor's office. The State appropriation for all educational purposes, including higher education, could be increased by 40 per cent—an action that would raise the higher institutions in Kansas to a par financially with Michigan, Illinois, and Wisconsin—and yet the Ness County farmer's taxes would be increased only from $51.39 to $51.83. It seems clear that the appropriations at all the institutions could be substantially increased without adding more than a few cents to the taxes of the usual property owners in Kansas.

To the commission it seems essential that the higher institutions should have the opportunity for greater service to the people of the State which increased financial support would afford. With almost no material resources in the early days the pioneer of Kansas founded these institutions of higher learning and dedicated them to the service of the State. The institutions have kept faith with the high purposes held by the founders. In these days of greater material resources and with far more need for higher education as a means of solving our complex social and economic problems, the people of Kansas should show no less faith in higher education and be no less courageous in its financial support than the early pioneers. With so exalted an educational vision Kansas will keep pace with its sister Commonwealths and rise continually to new levels of material prosperity and social welfare.

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Chapter X.
THE FINANCIAL ORGANIZATION.

THE BUSINESS MANAGER.: Under the laws of the State the business manager is vested with the authority for spending the funds appropriated to the State institutions, and he is made responsible for the proper expenditure of these funds. As at present organized, the chief functions of the business manager may be said to be these: First, purchasing; second, checking pay rolls against salary schedules fixed by the board; third, supervising the letting of building contracts; fourth, accounting for funds and appropriations of the institutions; and fifth, general business direction.

The functions of the business manager's office are divided in a general way between, first, the educational institutions, and, second, the charitable, penal, and correctional institutions. One assistant business manager handles the business details of the educational institutions, and another assistant business manager handles the details of the other State institutions.

PURCHASING ROUTINE AT BUSINESS MANAGER'S OFFICE. The business manager is the final authority for purchasing material, equipment, and supplies for all State institutions, and all requisitions must pass through his office. Standard materials and supplies are purchased at periodical lettings, with open competition, and contracts are made for the requirements of all State institutions covering a period of six months. Purchases of specialized equipment, material, or supplies which are not included in these periodical lettings are made from time to time as required. Liberal provisions are made for emergency purchases at institutions, but such emergency purchases must be confirmed by requisition through the business manager's office.

PAY ROLLS OF STATE INSTITUTIONS. The business manager receives from the secretary of the board of administration copies of the budget of each educational institution, with copies of all minutes ordering changes in the pay rolls. All pay rolls from institutions pass through his hands, and all fixed salary items are checked against the official minutes as to correctness before forwarding to the State auditor for payment.

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BUILDING CONTRACTS. An important function of the business manager is the supervision over contracts for buildings. Bids for the construction of buildings, after plans have been prepared by the State architect, are received by the business manager and are tabulated by him, and, after contracts have been awarded, he has supervision over the construction of the buildings and the authorization of payments under the terms of the contracts. ACCOUNTING PROCEDURE IN THE BUSINESS MANAGER'S OFFICE.

The business manager's office keeps accounts with funds and State appropriations. All disbursement vouchers from the several institutions are audited in his office, and are charged to the several fund and appropriation accounts in accordance with abstracts accompanying said vouchers. All institutional receipts are reported through the business manager's office for credit to proper fund accounts.

The business manager's office does not keep detailed accounts with the budget appropriations of the departments in the several educational institutions. These accounts are kept in the business offices of the institutions.

GENERAL BUSINESS DIRECTION. The business manager is the business director of the State educational institutions, and as such he counsels with the heads of the educational institutions concerning the details of business operations at the institutions. He is the official adviser of the board of administration in business matters. Requests for appropriations to the State legislature pass through his hands and are tabulated by him.

BUSINESS OFFICES AT EDUCATIONAL INSTITUTIONS.

Business offices are maintained at each of the educational institutions, in charge of an official known variously as chief clerk, secretary, or bursar. In these offices accounts are kept with departmental budget appropriations. Pay rolls are made up in these offices, and signatures are secured from payees, and when certified by the president of the institution are forwarded to the business manager's office in Topeka for payment. The institutional business offices collect fees from students and income from sales, services, etc., and forward collections monthly to the State treasurer with a report to the business manager at Topeka. The institutional business offices check against budget appropriation accounts all requisitions for material, supplies, equipment, and miscellaneous expenditures before the requisitions are transmitted to the business manager.

These institutional business offices differ from the general practice in American colleges and universities, as the officers in charge have apparently no business administrative duties or authority outside of the mere routine work of collection and record keeping. In a general way these offices are simply relay stations for the transmission of business matters from the institutions to the business manager's office at Topeka.

THE BUSINESS OFFICE IN OPERATION. All institutions operate upon a budget system. When the annual budget is prepared, estimates are made of the expected income for the succeeding year, and against this expected income appropriations are made for salaries and wages, equipment, and other expenditures. After the budget has been approved by the board of administration, it becomes the duty of the head of the institution to live within the budget, and to request changes in the budget from time to time if such changes become necessary. At the university and the agricultural college the responsibility for staying within the appropriations for equipment and miscellaneous expenses rests largely with the heads of departments, though the business office at the institutions in a general way through its purchasing ledger system keeps check of expenditures and orders outstanding against the several departmental appropriations. All appropriations for salaries are administered in the business office, where pay rolls are made out chargeable to such appropriations. At the normal schools, on account of the smaller volumes of business, the president can give more time to the details of departmental expenditures than is possible at the university or the agricultural college.

PURCHASING ROUTINE AT INSTITUTIONS.

As has been explained in preceding paragraphs, all purchasing is done by the business manager or under authority delegated by him to others, but in whatever manner a purchase is made, such purchase must be confirmed on official requisition and purchase order forms.

Requisitions are made out by the department requiring equipment and supplies, and these requisitions are forwarded through the dean or otherwise to the business office at the institution, and after approval by the president or other official acting for him, are transmitted to the office of the business manager at Topeka, who makes the purchase. At the university and at the agricultural college, and perhaps at the other institutions, requests for quotations and correspondence with vendors are handled to a large extent by the departments, and after an order has been placed, the tracing for delivery and for invoices, the checking of material against order

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