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(5) Incidental expenses Secretary's office, itemized as follows:
(6) Salaries of Janitors. (Give name and amount paid to each.)
(7) School furniture itemized as follows:
(8) School supplies itemized as follows:
(9) Regular or fixed expenses not enumerated above, itemized follows:
(10) Extraordinary and special expenses, itemized as follows:
The Commissioner of Education shall return one copy of the budget for the two following months to the Secretary of the School Board before the first day of the first month in which the said budget is to take effect. Each item shall be approved or disapproved, the items approved or disapproved being clearly indicated, and only the amount approved can be voted by the School Board. The Commissioner of Education may increase or diminish the different items of proposed expenses in the budget, or he may add new items. The sums in the approved budget which may not have been employed or voted by the School Board during the period for which the budget was approved, shall not be disposed of after the expiration of the period indicated in said approved budget unless they are included in the budget for the next period and are therefore again approved by the Commissioner of Education.
SECTION 22.-The Treasurer of each School Board shall keep such books open at all times to the inspection of any member of the board, of the Auditing officers of the Insular Treasury or the Commissioner of Education or his delegates or of any resident of the municipality, in which he shall enter all receipts on accounts, the sources from which they were received and the objects to which they were made applicable. All disbursements so recorded shall show for what purpose the money was paid, and he shall keep on file until authorized by the Commissioner of Education or the Auditor of Porto Rico to destroy them. He shall likewise keep on file receipts and vouchers for all moneys paid out showing to whom the money was paid and all orders upon which money has been paid out. The Treasurer shall present and file with the Secretary of the School Board three (3) days before his successor may qual ify, a report in writing signed by him and containing a
statement of all moneys received by him within the year preceding and of all his disbursements, exhibiting vouchers therefore; also the amount received by him of taxes assessed upon the taxable property of the district within the year, purposes for which they were assessed, the amounts assessed for each purpose, which report shall be recorded by the Secretary, and if it appears that there is any balance in the hands of the Treasurer, he shall pay such balance into the hands of his successor as soon as he executes the bond required as a condition of holding the office of Treasurer, and his sureties justify on such bond. The President and Secretary shall examine said report, and if correct they shall endorse the same and file a duplicate copy with the Department of Education. Treasurer of the School Board of each district shall refuse absolutely to pay any warrant where the date of the meeting at which the disbursement was ordered is not specifically stated. In such cases it shall be the duty of such Treasurer to notify the Commissioner of Education.
SECTION 23.-The Treasurer of each school board shall execute a bond to the Board in double the amount of money as near as can be ascertained, which will come into his hands as Treasurer during his term, with sufficient surety to be approved by the President and Secretary, conditioned for the faithful discharge of his duties. Such bond shall be filed with the Secretary of the Board and a duplicate copy with the signed approval of the President and Secretary shall be filed with the Department of Education. In case of breach of any condition of said bond the President shall cause an action to be commenced thereon and prosecuted in the name of the Board and the money when collected shall be applied to the use of the Board for school purposes. The Treasurer failing to give bond, as provided herein, or for any cause being unable to attend to his duty, the board shall proceed to appoint another Treasurer, who shall give bond as required herein.
SECTION 24.-The Treasurer of Porto Rico may at any time prescribe for the treasurers of the school boards a method of keeping their accounts and auditing the same, which shall then become, upon thirty (30) days notice having been given of such rules and regulations as the Treasurer may prescribe, obligatory (upon) such treasurer,
provided that all the rules and regulations prescribed by the treasurer of Porto Rico shall relate solely to the method of keeping the accounts of the school board and shall be transmitted to the school board through the Commissioner of Education and with his approval.
DUTIES OF SECRETARIES OF SCHOOL BOARDS:
SECTION 25.-The Secretary shall record the proceedings of the school board in a book provided for that purpose; he shall enter therein copies of his reports made to the school superintendent or to the Department of Education, and keep and preserve carefully all records, books and papers belonging to his office and deliver the same to his successor in office; he shall act as secretary of the district in all its meetings, or, if absent, record the minutes of the secretary pro tempore; his minutes shall show all disbursements authorized by the school board and he shall keep an account of all expenses of the schools and school houses and record the cost of out buildings, fences and all the conveniences of the school room, such as charts, maps, black-boards and school libraries provided by the Board. He shall issue vouchers for all amounts owed by the Board as shown by the disbursements authorized in the minutes, when they become due, which vouchers when countersigned by the President shall become orders upon the Treasurer of the Board for their face value. Each voucher shall be dated and numbered, and shall state the service or consideration for which it was drawn, and the names of the parties rendering such service or consideration and shall be recorded by the Secretary in a book kept by him for that purpose.
RESIGNATIONS, REMOVAL OF SCHOOL DIRECTORS AND VACANCIES IN SCHOOL BOARDS.
SECTION 26.--Section 207 of the Political Code is hereby amended in so far as it applies to school directors who desire to resign from office, and said school directors are hereby required to send their resignation in writing to the Commissioner of Education, who must act upon the same within ten days after its receipt.
SECTION 27.-When a school director is accused of
any felony or crime under the laws of Porto Rico he shall be suspended from the position he holds by the Commissioner of Education, and if he is convicted of any crime or felony he shall be permanently dismissed from his position and the Commissioner shall appoint a substitute.
SECTION 28.-The Commissioner of Education shall also suspend or dismiss from his position a school director for offences committed in the performance of his duty as such director after having preferred charges of the offences in writing, copies of which charges shall be sent to the person against whom said charges are brought, to the members of the school board of the district, to the mayor of the municipality and to the supervisor of schools of the district: PROVIDED, that a reasonable length of time shall be given in which the interested person may present to the Commissioner of Education a written answer to the charges; and PROVIDED FURTHER, that at the expiration of said time the action of the Commissioner shall be stated in writing, and copies of the same shall be sent to the same parties who were entitled to receive copies of the charges preferred. A certified copy of the action taken by the Commissioner of Education, together with a copy of the charges preferred and any answer which may have been filed shall be placed together on file in the records of the Department of Education.
SECTION 29.-Vacancies in the school Board whether caused by death, resignation, removal from the district, failure to attend stated or called meetings for two consecutive months or removal by the Commissioner of Education shall be filled by appointment for the unexpired term to be made by the Commissioner of Education within one month of the date when said vacancy occurred, provided that no one shall be thus appointed who is not a qualified voter of the school district and who is not certified as a member of the same political party as the immediate previous incumbent of the position which it is desired to fill.
A written statement of the President of the party or any two members of the executive committee of the party shall be considered sufficient evidence that the appointee is a member of the party as stated. PROVIDED FURTHER, in cases where no member of the party of the previous incumbent who possesses the qualifications required by law for the office of school director can be
found who is willing to serve in said position, then the said Commissioner of Education may appoint any one qualified to fill the position without reference to his political status.
OPENING SCHOOLS AND ORDER OF SCHOOL EXERCISES.
SECTION 30.-Each school board shall annually on or before June first make a report to the Commissioner of Education, specifying the number of schools they desire to open in their district for the next ensuing school year. This report shall specify the number of rural, graded, principal and English teachers required, and also the number of special teachers or teachers of special schools, such as agricultural, kindergarten schools, night schools, etc., required, and the Commissioner of Education shall at once proceed to consider such report informing the respective schools boards not later than July first, of the number of schools and teachers that may have been assigned to their respective districts.
SECTION 31.-The school year shall in no case exceed ten months and shall be as much less as the Commissioner of Education shall direct, provided that the school year shall in no case be less than eight months and provided further, that the school board in the school district may extend the school year beyond the limit fixed by the Com. missioner of Education, but not to exceed the maximum limit herein provided for. In all cases where such extension of the school year is made, it shall be wholly at the expense of the district authorizing it.
SECTION 32.-The length of the school day, its division into sections, the length of vacations, school holidays and the observance of said school festivals shall be fixed and determined by the Commissioner of Education, subject only to the provisions of law regarding general holidays, but in all these matters, the school boards are authorized to make recommendations to the said Commissioner and so far as possible the regulations for these topics shall be uniform throughout every school district.
SECTION 33.-The school month shall consist of twenty days of actual teaching-legal holidays exceptedbut no school shall be open on a Saturday or a Sunday. Legal holidays within the meaning of this section are those