-3- 87th Fiscal Year 88th_Fiscal Year Amounts Percentages Amounts Percentages Salaries & Wages $71,404.73 68.10 $91,383.17 68.80 Mat. & Supplies 15,757.28 15.04. 21,980.00 16.54 Service & Expense 7,563.59 7.21 10,120.00 7.61 Prop. & Equipment 10,114.38 9.65 9,370.00 7.05 Totals $104,849.98 100.00 $132,853.17 100.00 This separation of budget items reveals another interesting comparison. Even though the California Polytechnic school is of the technical, or trade type necessarily involving small classes and a maximum of individual instruction, the per pupil cost is found to be surprisingly low on the basis of salaries and wages paid--$274.00 per year for the number enrolled during the first quarter. It must be remembered, too, that the salaries and wages include a considerable office and administrative staff needed to handle the 1400-acre farm and extensive laboratory properties not found in the average institution. It must also be remembered that the usual procedure is to divide the total enrollment for the year, into the budget item, to secure an average; while we have only the first quarter's enrollment as a basis. For example, the actual salaries charged to instruction are $55,201.57, and the probable number of students to be enrolled during the year more than 400. Dividing the number into the budget amount gives an amount of $138.00--a much more fair comparison with the average institution with classroom buildings and a typical campus. On the other hand, all of the farm is essential for instructional purposes and is a necessary charge against the per pupil cost. The other statistics are given simply as a more equitable basis for comparison. Finally, in reference to the budget, it may be said that not a dollar has been expended except in the face of certain and definite present needs. No investments have been made for the future, with an almost certain further increase in enrollment and necessity for more extended facilities. It has been possible to make little provision as yet to replace facilities constructed 30 years or more ago, which have long since outlived their usefulness and are