8.-a.

22

The which is based on the amounts shown under tho heading " Incidental expenses of schools," in the general statements of receipts and expenditure of Education Boards for the year ended the 31st December, 1912. gives the amount per unit of average attendance paid to School Committees by each Board :—

In other words, the average rates of allowances made by Education Boards to School Committees vary from 4s. Bd. in the Marlborough Education District to 7s. 2fd. in the North Canterbury Education District. The legal minimum for the average in any district is ss. 6d. A reference to Table F shows that the bank balances of the Boards have, increased from £41,528 to £51,777. is that the balance as at the end of 1911 was unduly small because of the fact that the Land Boards with whom in that year was placed the administration of education reserves and endowments did not follow the practice of their predecessors—the School Commissioners—of iimking the December quarter payments before the end of the calendar year. As in the last two years, one Board only had an overdraft as at the 31st December last. 2. General Account. For convenience, the funds of Education Boards may be divided into two classes —those granted for building purposes and those not so granted. The latter class may be regarded as the General Account, and it includes all items in Table F with the exception of Nos. 2, 25-33, and also contractors' deposits. The following is a summary of the cash assets and liabilities of the Boards on the Genera] Account, of which Table F6 shows the particulars. General Account, all Boards, 31st December, 1912. Liabilities. £ Assets. £ Overdrafts .. .. .. 3,470 Cash .. .. .. .. 29,254 Due to Government .. .. 402 Due from all sources .. .. 40,001 Other liabilities .. .. 17,946 Deficits .. .. .. .. 2,432 Balances .. .. .. 49,869 £71,687 £71,687 With two exceptions the general account of every Education Board was in credit at the end of the year 1912. The total net credit balance on these accounts for the last three years is shown as follows :— Balances, Deficits. „ t UalajK't-s. £ £ £ 1910 .. 30.800 563 30.287 '911 .. 48,957 126 18,831 1912 .. 49,869 2,432 17,437

Education District. Average Attendance. Amount. Amount per Unit ol Average Attendance. Auckland Taranaki .. Wanganui .. Wellington Hawke's Bay Marlborough Nelson Grey Westland North Canterbury South Canterbury Otago Southland .. •• 38,714 5,362 13,370 16,198 9,724 2,117 5,562 1,744 1,042 19,127 5,113 18,654 9,555 £ 11,639 1,506 3,675 4,201 3,235 496 1,667 544 340 6,900 1,570 6,180 2,769 £ 0-301 0-281 0-275 0-259 0-333 0-234 0-300 0-312 0-326 0-361 0-307 0-331 0-290