E.—l

44

The amount of capitation earnings shows an average rate of £3-4 per student, as compared with £2*9 for the previous year. The following table shows the receipts and payments for 1918 in respect of classes conducted by Education Boards or by High School Boards, and by Technical School Boards or Managers (including in each case technical high, schools) : — T?Trri-*iPTq Classes conducted by XYi*oi-.ii lb. Education or Technical School High School Boards or Boards. Managers. £ £ Capitation .. .. .. .. .. .. 28,010 32,206 Class fees .. .. .-. .. .. .. 2,831 4,747 Voluntary contributions and subsidies .. .. .. 1,651 4,159 Grants for buildings, &o. .. .. .. .. 4,443 6,594 Other receipts .. .. .. .. ..5,051 6,974 Totals for 1918 .. .. .. ..41,986 54,680 Totals for 1917 .. .. .. .. 45,94.6 57,205 Payments. Staff salaries .. .. .. .. ..25,874 32,759 Working-expenses .. .. .. .. ..11,474 12,767 Buildings, &c. .. .. .. .. .. 14,281 11,642 Other payments .. .. .. .. .. .. 3,053 Totals for 1918 .. .. .. ..£51,629 £60,221 Totals for 1917 .. .. .. ~£39,814 £52,003 In the case of classes conducted by Education Boards or by High School Boards the working-expenses represented 30*56 per cent, of the total receipts, exclusive of grants for buildings, rents, and equipment, and 44*35 per cent, of the payments on staff salaries, while the payments on staff salaries represented 89*41 per cent, of the capitation earnings for the year*. The corresponding percentages in the case of classes conducted by Technical School Boards or Managers were 26*55, 38-97, and 90*08 respectively. Payments by the Government by way of capitation, grants for buildings, rents, equipment, and material, and subsidies on voluntary contributions represented 79*5 per cent, of the total receipts for the year in the case of classes conducted by Education Boards and High School Boards, and 76-3 per cent, in the case of classes conducted by Technical School Boards and Managers. The total payments exceeded the total receipts by £15,184. This excess of payments over receipts is due largely to the fact that controlling authorities and managers of technical schools have drawn upon their surplus funds for additional accommodation in land and buildings and for the purchase of permanent equipment. I n the case of the Auckland Technical School a sum of £5,651 was spent during the year on improvements to the Technical School grounds, while the total payments by controlling authorities and managers on land, buildings, and equipment amounted to £25,923 for the year, or £14,886 in excess of grants received. The following* is a statement of monetary assets and liabilities as at the 31st December*, 1918, shown in the technical instruction accounts of Education Boards as controlling authorities of technical schools, and in the statements of Technical School Boards and Managers : —

iii Education Boards. .uucation xsoa Technical School Boards and Managers. Totals. Monetary Assets. Cash balances Other assets £ 5,960 13,833 £ 5,960 13,833 £ 7,307 17,146 £ 13,267 30,979 Total assets 19,793 19,793 24,453 44,246 Liabilities. Cash deficits Other liabilities 7,341 3,928 7,341 3,928 501 2,860 7,845 0,794 TotaHiabilities .. I 11,269 3,370 14,639