TABLE XVII SOURCES OF SCHOOL REVENUE IN SOUTH DAKOTA IN 1920, 1915, AND 1905 county high school districts than in the other classes. It is worthy of note also that in the unorganized county a vote of the electors is not necessary for the issuance of bonds, but that the board of education with the approval ལན་ ༑ལ b Percentages are computed from the figures given. None 1,786,9120 76.62 76.14 None No data central or county high school district provided for by the Legislature of 1923 is permitted to issue bonds not to exceed 2 per cent of the assessed valuation of the district. at a rate not to exceed 7 per cent and to run over bonds are very similar in all classes of districts, the chief difference being in the limit of amount which is higher in the consolidated, independent, and 39 Session Laws of South Dakota, 1923, p. 150, ch. 174. 40 Ibid., p. 141, ch. 165. county high school districts than in the other classes. It is worthy of note also that in the unorganized county a vote of the electors is not necessary for the issuance of bonds, but that the board of education with the approval of the governor may issue bonds for school buildings. This concludes our detailed account of the sources from which the state of South Dakota derives its money for public schools. Table XVII shows the amount and the percentage contributed by the various major classes of sources in 1905, 1915, and 1920. A perusal of Table XVII will show that for the years ending respectively June 30, 1905, 1915, and 1920, the state has furnished a diminishing proportion of the school revenue. The proportion furnished by the permanent school fund has also decreased while the proportion furnished by all local sources and also by local taxes has increased. The statement is often made that it is not so much a question of where you are but in what direction you are going, that counts. On this question of the proportion of money furnished by state and local sources, South Dakota is not only in the wrong place, but seems from this table to be going in the wrong direction. Table XVIII shows in tabular form the classes of sources from which revenues in the state for public schools are derived. From this consideration of the sources of school revenues, we now turn in the following chapter to the methods of apportioning and the uses of school moneys. CHAPTER XIX HOW SCHOOL MONEYS ARE APPORTIONED AND USED The chief topics to be considered in this chapter are: (1) how school moneys are apportioned; (2) the conditions which must be fulfilled by units receiving the same; (3) the uses to which such moneys may be lawfully applied. APPORTIONMENT OF FEDERAL AID Forest reserve fund and fines.-National forest reserve fund money paid to the state and distributed to the counties in proportion to the amount of federal forest reserve situated in the county. The state has provided that one half of the money received by the county from federal reserve funds shall be distributed to the school districts of the county in proportion to the area of forest reserve situated in the district, but not to exceed $15 per census child, any remainder going to the county general school fund.2 Federal fines are paid directly into the county general school fund to be distributed together with the remainder of this fund, i.e., among the school districts in the county in proportion to the number of children of school age (6-21).3 Smith-Hughes.-The distribution of federal Smith-Hughes money is left largely to the state. The amounts available are turned over to the state to distribute to the individual schools under the general restrictions laid down by the Federal government. The State Board of Education is the agency created by the South Dakota legislature to administer, in the state, the federal and state Smith-Hughes acts.* (1) To The State Board of Education is given the following powers: approve, upon the recommendation of the president of the board, schools which shall maintain departments for the teaching of vocational agriculture, home economics, and trade and industrial subjects; (2) to reimburse from federal and state funds such schools as are approved by the state board of education for maintenance of departments in high schools for the teaching of vocational agriculture and home economics; (3) to reimburse from the funds available such high schools as maintain departments for the teaching of trade and industrial subjects under the regulations prescribed by the state board and the federal board for vocational education; (4) to ap 1 Acts of Congress, ch. 192. 2 Session Laws of South Dakota, 1911, ch. 160, sec. 2. Federal Criminal Code, secs. 52-54; United States Compiled Statutes, Annotated, 1916. Ibid., p. 9, sec. 7409, Part 2. point, upon recommendation of the superintendent of public instruction, such officers as he may deem necessary properly to administer the federal acts and the acts of the state of South Dakota, and fix the compensation of such officers and assistants, and pay such compensations and necessary expenses of such officials and assistants from the funds as provided. The laws provide further that the executive officer of the State Board of Education shall receive a salary of six hundred dollars a year for his services, payable in twelve monthly installments. Not more than five thousand dollars annually may be paid for the administration of these acts for purposes other than as state aid to schools. The state treasurer is the custodian of all moneys paid to the state from federal appropriations for the promotion of vocational education, and he disburses the same upon warrants from the state auditor, issued upon the certificate of the superintendent of public instruction." The aid so disbursed to the different schools of the state is divided equally among the schools approved by the board but may not, in any case, exceed the cost of maintenance of the department, and these funds may, in no way, be used to defray expenses of installation of permanent equipment.10 A law passed at the special session in 1920 provided that any claims for state and federal aid from schools in excess of the appropriations provided for state and federal aid for agriculture and home economics, which were incurred prior to July 1, 1921, should be paid out of the funds of the Department of Public Instruction appropriated as state aid to rural and consolidated schools for the fiscal year ending June 30, 1921.11 APPORTION MENT OF STATE MONEY There are two different classes of state funds: (1) the interest and income fund, apportioned upon a general basis; (2) state appropriations, given out in flat quotas. The different appropriations will require individual treatment as to apportionment, requirements for participation, and lawful uses, so the other moneys apportioned on a general basis will be treated completely before taking up this second class. Interest and income fund.-The constitution of South Dakota provides for the apportionment of the interest and income fund in proportion to the Ibid., p. 9, sec. 7409, Part 4. School Laws of South Dakota, Special session, 1920, Regular session, 1921, p. 4, sec. 7409, Part 5. s Ibid., p. 5, sec. 7410, Part 1. School Laws of South Dakota, Annotated, 1919, p. 10, sec. 7410. 10 Ibid., p. 9, sec. 7409, Part 3. 11 School Laws of South Dakota, Special session, 1920, Regular session, 1921, p. 5, sec. 7410, Part 3. |