Hörcsik Richárd: A Sárospataki Református Kollégium gazdaságtörténete 1800-1919 (Sárospatak – Miskolc, 1996)

Irodalom

The financial management particular to the college, had to be reorganised several times mostly due to the inexpertise of the student officials. Neverthless it served its purpose well. As a result of the college's fast and dynamic development it overgrew its previons system of financial management. The educational system was also changing nation-wide after the collapse of the war of Independence (1848) which meant the college was faced with much higher requirements. This also meant that radical changes had to be made in the school's financial management. Restructuring of the college's economic system in the Age of Neoabsolutizm and the management of the college's financial resources till 1860 lad to be done. The political situation after the 1848 war of Independent endangered the college's existance. Its financial resources were almost completely exhausted. Therefore the financial system of the college had to be reorganised in order to ensure a suitable basis for its development. The duties of the „Senior" was so manifold that he could not possibly carry them out satisfactorily even with the help of student officials. Therefore an Elected Board was set up for the management of financial matters. The 3 main areas the Board was responsible for are the following. 1. management of financial matters (lending-borrowing) 2. management of real estate (letting property) 3. the Board had the right of inspection of any work carried out for the college. The new model of financial management differed in 3 points from the previous one. 1. The responsibilities of the Board was divided into specialised areas. 2. Professionals such as lawyers and bookkeepers were employed. 3. Financial matters and education was separated. The Elected Board carried out some fairly drastic change. Firstly, they sold almost all the vineyards and invested the money in the college's financial enterprize of lending money. Secondly, they collected in the interest from lapsed payers. Thirdly, the college's real estates were rented. The money gaimed from these actions were invested in the college's financial enterprize and it became a major banking institute. The improvement in the college's financial situation was clearly noticeable. The old classrooms were renovated, the school yard was landscaped. The Teleki library was moved to an other room. The teacher training college was opened. A new gymn and a kitchen was also built. However, the most significant achievement was that the college regained its right to issue valid certificates.