It was evident from comparison with the expense of maintaining other high schools in the state, as shown on a chart prepared by Superintendent Soulen, that Moscow's money is not being wasted. The expenses per month per child in the Moscow high school is $9.30, while in many other large high schools in the state, if runs from $12 to $15 per month.

The receipts for the year were $58,765, while the disbursements were $64,000, leaving a deficit of about $6000.

Operating Expenses
The greatest part of the money paid out for operating expenses goes for instruction—salaries for the 36 teachers employed. This amounted, during the year upon which the report was based, to $43,809. Operating expenses, such as janitors' salaries, fuel, lights, etc., amounted to $12,929. Comparatively little was expended for library, furniture, etc., and for upkeep of the buildings and grounds, owing to the extremely high prices at that time. Interest on bonds amounting to $4500 was paid.

Money Expended Judiciously
That the teachers' salaries have been high in Moscow, as compared with other places in the state and in the northwest, and that no reduction had been made for the coming year. He said that in the state less than four percent of these schools had reduced salaries for next year, and a very small percent had advanced salaries over the past year, while a great majority were maintaining the same salary schedule as last year.

The loss to the  District of about $11.50 per year on non-resident pupils was cited. 