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Regulations. The regulations already made by Order in Council under section 100 of the Education Act are hereunto appended. They relate to (1) the auditing of School Committees' accounts; (2) the auditing of the accounts of Education Boards ; and (3) the calculating of the average daily attendance at the public schools, and the furnishing of the returns of such attendance. The Education Boards have been informed that it is the desire of the Government to interfere as little as possible with their existing regulations, and only in so far as is necessary to brin<r them into harmony. It is therefore not deemed advisable to frame regulations respecting the examination and classification of teachers and other important subjects until the department has obtained very thorough and intimate knowledge of the circumstances and requirements of the schools within the several education districts. Such information will be best obtained by the officers of the department visiting the several districts, and conferring with the Boards. The Inspector-General has accordingly entered on such a course of visitation.

APPENDIX.

ABSTRACT of VOTE 31 — EDUCATION.

ENEEAI iTATEMEKT O! IxPEK-JlTURK •ing t ear e: iing 'tl am o \~o\e. Item.! Service. AmoL_tw V„t_d. Amounts Expended. Balances Debit. New Zealand University Education Department. £ _JMX>0_ s. d. ________ £ s. d. 3,000 0 _0_ £ s. d. 31 1 2 3 4 5 6 7 8 9 10 il Secretary ... Clerical assistance ... Salaries of Inspectors Normal schools Scholarships Travelling expenses Contingencies Grants to Boards ... "Wellington College... Otago High Schools In lieu of capitation tax Totals... GOO 275 3,900 0,000 1,000 1,700 1,525 120,000 1,574 3,213 25,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 505 10 9 122 IS 4 3,203 14 0 0,489 0 11 S72 0 0 1,371 17 10 781 18 8 150,854 12 2 1,574 0 0 3,213 0 0 25,000 0 0 29,201 IS 8 Public Libraries 101.787 0 0 5,000 0 0 194,048 18 8 46 1 5,000 0 0 01 8 9 10 11 12 15 Miscellaneous — Land Fund. Canterbury —Girls' High School „ School of Mines ,, School buildings „ High School buildings ... ,, College maintenance Otago —Director School of Mines „ School appliances Totals... 250 450 15,001) 15,000 3,350 500 500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 250 450 15,000 15,000 3,350 500 500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 35,050 0 0 35,050 0 0 '.Is School buildings Unauthorized. 50,000 0 O 51,950 0 0 1,950 0 0 Aided schools 294 10 0

rote. Service. I Amounts Voted. Amounts Expended. Balance Debit. £ s. d. £ s. d. Iii ] Departmental salaries and travelling expenses j 1,089 14 10 843 3 11 Contingencies ... ... ... ... j 1,525 0 0 781 18 8 Wellington College—Otago High Schools ... 4,787 0 0 4,787 0 0 Payments to Education Boards ... ... 157,385 5 2 187,030 1G 1 Totalsas above ,-. ... 104,787 0 O i 194,048 18 S £ ». d. 0 O i 194,048 18 8 i 29,201 18 S