15.—2

18

ln the case of teachers' salaries,- teachers' house allowances, free school-books, training colleges, scholarships, and district high schools, the totals of columns 4, f>. and (i should balance with the figures in column 7. The discrepancy apparent. in must cases is explained by the fact that some adjustments remained to be made at the end of the year between the Boards and the Department. The balances due to or by the Boards will be found entered as assets and liabilities respectively in Table F6, of which a summary is given below. The unclassified items grouped under heading 7 (c) include*the following items of income—lnterest on fixed deposits (South Canterbury) £186 55., rents (South Canterbury) £151 2s. 3d., and interest (Hawke's Bay) £146 16s. 2d. ; and the following items of expenditure—Pupil-teacher classes (Axickland) £95, and truancy expenses (Marlborough) £65 3s. 6d. Table Fα shows how the total debit transfer to each account in Table F has been distributed—that is, the various amounts transferred by Education Boards from one account to another. It must always be borne in mind that all money? received by Boards from any source whatever are, under section 50 of the Education Act. 1908, paid into one account. But although in a sense it might be argued that transfers from one class to another were merely book entries, it must be borne in mind that certain moneys are paid to the Boards by Government for specific purposes, and must be expended for those purposes. It is only reasonable that Boards should pay into their Administration Account a fair proportion of the money expended under for instance, the Manual and Technical Account, for such a transfer might fairly be expected to cover the cost of administration in such a case. The transfer of over £8,000 from the Training College to the Teachers' Salaries Account is explained by the fact that one Board paid its training-college staff from the latter account instead of charging half the cost to each.

TABLE Fa.-Table showing how the Transfers shown in Table F were distributed.

In the above table the figures in column 4 will be found to agree with the figures in column Bof Table F. The figures in column 2do not agree in all cases withjtliose in column 9 of Table F, the reason being that in Table F the total amount of the transfer is entered, whereas in the Table Fα it will be readily seen from column 1 that the various accounts have been considerably split up. Table F3 shows the salaries and allowances paid to officers of Education Boards other than teachers. Tables F4 and F5 give a summary of the receipts and expenditure of Education Boards from 1877 to 1910.

Lcoount tram which Atnount is transferred. Account to wbich Amount Is transferred. N:iiii.- ol Account. Amount transferred. Name of Account. Amount transferred. (1) (2) (3) (4) Training oolleges .. .. .. 8,006 5 i Salaries of teaohers, &o. .. .. ,s.(M>6 5 4 Training colleges .. .. .. Xi4 II .') Teachers'honse-allowanoes .. 334 II '■'< Secondary education.. .. .. 1,000 Oil i Manual and technical instruction .. 475 l(> 6 General administration .. .. .'!.I24 :( I Maintenance of buildings, &c... .. 1,648 6 8 I Manual and teohnioal instruction .. 12 2 (> Training colleges .. .. .. 12 2 ii General administration .. .. !'~ r> Ola i i -oi m n ... • I, ,..,„ i , .> Seoondary eduoation .. .. /81 Ml .! training colleges .. .. .. <>89 14 .i i J ,, . ,. ...'.' ,. "■ .' , ... ,. Manual and technical instruction .. 219 Id !• Maintenance of buildings, sc. .. l(>'.l 10 9 i New buildings -publio schools .. 534 4 2 | ,. manual instruction .. 77 'i 4 Maintenance of buildings, &c. .. 663 16 !• Sites sales .. .. .. .. 42 8 3 ) Maintenance of buildings, &c... .. 450 1 2 Rents of buildings, &c. .. .. (."iii 1 2 068 IN :i New buildings—public schools .. 968 is :< Manual ami technical instruction .. 1,409 0 0 „ manual instruct ion .. 1,409 0 0 Maintenance of buildings, &o. .. .. 21 0 6 .. technical instruction 21 o (i ,. .. .. .'{ (i o Rent of liuilclings for manual purposes ,'! 0 II Manual and technical instruction .. - 17 6 i ¥> .- T ■, v • . i . j ... ,- Maintenance of buUdings, &c 16 0 0 f Bent of buildings for technical purposes 18 17 6 Manual and teohnioal instruction .. 95 17 0 Otlwr separate accounts .. .. 96 17 0 Totals .. .. .. £16,089 2 4 £16,089 2 4