An Intensive Study of the Practices of Financing Extracurriculum Activities Discovered in Five Utah Secondary Schools

The evaluation of the effectiveness of the various aspects of our educational activity has long been practiced. Such evaluations have resulted in greater efficiency and widespread improvements in the educational fields. Continued appraisal of those aspects of our extracurricular programs that will result in greater efficiency is an ever present need; and the need for continual improvements in the field of extracurriculum finances assumes greater importance now, since in the addition to a greater tax burden for education, parents must contribute to the bulk of the funds for the extracurriculum program, in one way or another, through meeting the needs of their children in school, and supporting their activities. The parents are entitled to assurance that the money they are spending is being used for worthwhile activities, and that it is being used as economically as possible. Auditing and accounting devices now can provide adequate safeguards for funds, when used properly. However, evaluations are periodically needed to assure that the programs are meeting their objectives, that finances are adequate, that controls do not strangulate worthwhile activities, that the prudential principle is carried out and the financial program possesses adequate flexibility