Acknowledgments THIS GUIDE was made possible through the joint efforts and cooperation of many individuals and organizations. Members of the School Finance Officers Association and the Florida Education Association Departments of Elementary and Secondary School Principals participated actively in this project that has resulted in the publication of this bulletin. Lee Young, Coordinator, Records and Reports, State Department of Educa- tion, compiled the materials and suggestions and coordinated the efforts of those involved in preparing this material. 1947 Committee Members of the 1947 committee (and the positions they held at the time) who prepared the first manual of State Board of Education Regulations and an approved system of records were: SCHOOL SUPERINTENDENTS L. S. Barstow Palatka, Florida Verman Kimbrough Sarasota, Florida George Marks DeLand, Florida Fred Wild Sebring, Florida John Dekle Milton, Chairman Marianna, Florida PRINCIPALS Vernon Dozier Bartow, Florida C. I. Hollingsworth Clewiston, Florida A. F. Swapp Melbourne, Florida W. R. Thomas Miami, Florida W. B. Treloar Daytona Beach, Florida G. F. Wilson Tampa, Florida BOOKKEEPERS Miss Luella Bowman West Palm Beach, Florida Mrs. Annette Bradley Quincy, Florida Miss Ann Butler Fort Lauderdale, Florida Lacey Johnson Orlando, Florida E. E. Winslow Marianna, Florida STATE AUDITING DEPARTMENT W. M. Abernethy A. J. Henry P. S. Shaw Bryan Willis STATE DEPARTMENT OF EDUCATION Mrs. Thelma Flanagan James L. Graham Thomas N. Morgan E. L. Morphet R. L. Johns (Also of the staff of University of Florida)