Report On Yelm Union High School, 1941

Department of Auditor of State

 Division of Municipal Corporations

 Report On Yelm Union High School

No. 204, Thurston County, Washington

Seventh Examination

Period Covered:

July 1, 1939 to

June 30, 1941

Transfer from General Fund to Building Fund:

On December 12, 1940 the board of directors met with the County Superintendent of Schools and the County Reviewing Committees and recommended the allowance of an emergency expenditure in the sum of $2,000.00 for the purchase of building materials and equipment for a new machine and farm building, to be paid from current income. This was approved be the Superintendent of Public Instruction per H.C. Allen with the following notation:

“$2,000.00 to be transferred from General Fund to Building. Thereafter, payments of items approved herein to be made from Building Fund. Directors at time of the next budget to assess two mills to Building Fund, the proceeds from which are to be used to repay the General Fund.”

In so far as we can assert in, no question was submitted to the electors regarding the building or for a special levy. We do not see how a Union High School district whose levy is 4 mills, can set assess two mills for building fund purposes. Under the provisions of Chapter 183, Laws of 1937, the directors can set aside one fifth of the district’s taxable income for the establishment of a building fund, which in this case would amount to about $781.00 based upon the present assessed valuation of the district.

In an opinion as recent as May 20, 1941, the Attorney General has held that money in the general fund cannot be used for the erection of buildings and those expenditures for such a purpose from the building fund must first have the approval of the electors. We submit this to the Attorney General for his consideration.


Bond Redemption Fund:


The amount of outstanding bonds was reduced from $4,600.00 to $2,900.00 during the two year period. On July 1, 1939, the net bonded indebtedness was $3,692.15, while on June 30, 1941 it was only $1,540.55 or a net gain of $2,151.60.

Cost per Capita:

The cost per capita average daily attendance, excluding interest and outlays was $137.06 for the school year 1940-41, as compared with $112.62 for the previous year with $105.97 for the year ending June 30, 1939.


Claims and Warrants:

Claims were examined and found to be regular in form except that in some cases they were not sufficiently itemized. Claims for salaries and wages, if for less than a month, should show the number of days, with dates and rate of pay. Except as noted, warrants appear to have been issued for legal school expenditure.

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