-3 Footnote 4 CONTINUED Home Economics Home economics, general Home decoration and home equipment Consumer economics and home management Family relations and child development Foods and nutrition (include dietetics) Institutional management and cafeteria management Industrial arts, vocational, and technical education Veterinary medicine • Landscape architecture -112 1. THE 1862 LAND-GRANT FUND, OR FUNDS FROM LAND GRANTS MADE IN LIEU OF THE 1862 GRANT A. CONDITION OF THE FUND 1. AMOUNT OF THE 1862 LAND-GRANT FUND AT THE BEGINNING OF THE FISCAL YEAR 18. IF THE RECEIPTS FROM THE MORRILL-NELSON FUNDS ARE DIVIDED, STATE HERE THE BASIS OF DIVISION FOR THE YEAR III. SUPPLEMENTARY MORRILL FUNDS (funds received under acts of Congress of August 30, 1890, March 4, 1907, and June 29, 1935 (Title II, Section 22) in aid of Colleges of Agriculture and the Mechanic Arts.) A. INTEREST 24. INTEREST ACCRUED FISCAL YEAR ENDED JUNE 30. THIS AMOUNT IS HEREWITH RETURNED (check) 36. BALANCE REMAINING UNEXPENDED June 30 (NOTE please append a statement explaining any unex pended balance. See note concerning BALANCE on the attached sheet, page 1.) IV. CERTIFICATION BY THE TREASURER (7.9) S directly or indirectly, I HEREBY CERTIFY (A) that no portion of the expenditures of the 1862 land-grant fund was applied under any pretense whatever to the purchase, erection, preservation, or repair of any building or buildings;" that no portion of said sum has been used to defray any ''expenses incurred in the management and disbursement of moneys received" from the sale of land granted by act of Congress approved July 2, 1862; nor for "management, superintendence, and taxes from date of selection of said lands previous to their sales, and (B) that the report as rendered for the Supplementary Morrill Funds is true and correct, and that the funds were expended in accordance with the rulings printed on this form. TYPE OR PRINT NAME OF TREASURER DATE SIGNATURE OF TREASURER V. CERTIFICATION BY THE PRESIDENT I HEREBY CERTIFY that is the treasurer of the above-mentioned institution. I further certify that I have examined the above report and that, to the best of my knowledge and belief, it is correct. SIGNATURE OF PRESIDENT INTEREST MONEY. Interest accruing upon all Supplementary Morrill funds...is interest accruing to the United States and should be covered into the U.S. Treasury as miscellaneous receipts (ruling of Comptroller General, January 16, 1933). The person duly designated to receive the funds from the Federal Government is responsible for the accounting of such interest as may be credited to the deposit account by the bank in which the deposit account is maintained. BALANCE. Funds annually appropriated must be expended during the fiscal year for the purposes specified by the acts and cannot be allowed to accumulate in the form of an unexpended balance. If how ever, the condition of the institution is such that the funds cannot be spent advantageously, an unexpended balance will be allowed to remain over to the following year, when it is shown that plans are prepared for the eventual use, not only of all unexpended balances, but also of the regular annual installments. ANNUAL REPORT. Treasurer's reports are required on or before September 1. (Act of August 30, 1890.) Two copies should be sent to the U.S. Commissioner of Education who will forward one copy to the Secretary of Agriculture. Attention is called to the requirements of the acts of Congress: Morrill Act of August 30, 1890 (26 Stat L.. p. 417), Nelson Amendment of March 4, 1907 (34 Stat. L., p. 1281), Bankhead-Jones Act of June 29, 1935 (Public Act No. 182, Title II, Sec. 22), in aid of colleges of agriculture and mechanic arts respecting the annual reports of the treasurers of said institutions to the Secretary of the Department of Health, Fducation, and Welfare and the Secretary of Agriculture. Attention is called also to certain decisions respecting the disbursement of the funds authorized by the said acts. (See below.) The classification of subjects under the seven schedules (A to (i) must be adhered to in preparing annual reports. 1 SUBJECT MATTER FIELDS ALLOWED. These Federal funds are to be applied only to instruction in - A. Agriculture.-Agriculture, horticulture, forestry, agronomny. animal husbandry, dairying, veterinary science, poultry industry. apiculture, etc. B. Mechanic arts.-Mechanical, civil, electrical, irrigation, mining, marine, railway, and experimental engineering; textile industry, farm mechanics, architecture, machine design, mechanical drawing, ceramics, stenography, typewriting, printing, she work, drawing, etc. C. English language.—English language, English literature, composition, rhetoric. oratory, etc. D. Mathematical sciences.-Mathematics, bookkeeping, astronomy. etc. E. Natural and physical sciences.-Chemistry, physics, biology. botany, zoology, geology, mineralogy, metallurgy, entomology, physi ology, bacteriology, pharmacy, physical geography, meteorology, etc. F. Economic sciences.-Political economy, home economics, com. mercial geography, sociology, etc. G. Special preparation of teachers.-Subjects with special reference to agriculture, mechanic arts, and home economics: history of industrial education, methods and special instruction for teachers. All or a part of the funds provided by the act of March 4, 1907, may be used "for providing courses for the special preparation of instructors for teaching the elements of agriculture and mechanic arts." It is held that this language authorizes expenditures for instruction (a) in history of agriculture and industrial education, (b) in methods of teaching agriculture, mechanic arts, and home economics, and (c) for special aid and supervision given to teachers actively engaged in teaching agriculture, mechanic arts, and home economes in public schools. SALARIES. These funds may be used for the payment of salaries of instructors in the allowed subjects only. When an administrative officer also gives instruction in any of the branches of study mentioned in the act of August 30, 1890, or when an instructor gives such instruction and also devotes part of his time to giving instruction in branches of study not mentioned in the said act, ONLY A PART of such person's salary proportionate to the time devoted to giving instruction in the branches of study mentioned in the said act can be charged to these funds. In the division of time between instruction and you one hour of instruction shall be regarded as equivalent to two hours of administrative, supervisory, or experiment-station work. Salaries not authorized. The salaries of purely administrative of ficers, such as treasurers, presidents, secretaries, bookkeepers, janitors, watchmen, superintendents, foremen, matrons, unskilled laborers, assistants in shops, laboratories, and fields; experiment-station staff; instructors employed in research work or in collecting, classifying, and arranging specimens, collections, or exhibits; instructors in philosophy. psychology, ethics, logic, history, civil government, pedagogy, military science and tactics, and ancient and modern languages (except English ); and personnel employed in extension work cannot be charged to these funds. Nor may the funds be used for the salaries of instructors improperly trained or incompetent for the positions they are supposed to fill. FACILITIES. Purchases are authorized from these funds for apparatus, machinery, textbooks, reference books, stock, and material used in instruction, or for purposes of illustration in connection with any of the allowed subject-matter fields. In case of machinery (such as boilers, engines, pumps, etc.) and farm stock, which are made to serve for both instructional and other purposes, the I ederal funds may be charged with only an EQUITABLI PORTION of the cost of said machinery and stock. Facilities not authorized. No portion of said moneys shall be applied directly or indirectly, under any pretense whatever, to the purchase, erection, preservation, or repair of any building or buildings (Act of 1890, sec. 3), nor for the permanent improvement to buildings, grounds, and farms, such as clearing, draining, and fencing of land, nor for the heating or lighting of buildings, nor for musical instruments, military equipment, furniture, cases, shelving, desks, blackboards. tables, lockers, etc. The purchase of land is not allowable. (Ruling March 1891.) 2 |