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Geneeal Statement of Eeceipts and Expenditttbe for the Tear ending 31st December, 1881. tieceipis. £ s. d. Expenditure. £ s. d. To Balance, Ist January, 1881— By Office and Board— . Maintenance Account ... ~. 10,426 6 1 Office staff, salaries ... ... 1,028 10 0 Buildings Account ... ... 5,923 17 3 Departmental contingencies ... ... 271 6 4 Grants from G-OYernment— School Inspection—■ Statutory capitation (£3 155.) ... 35,872 2 9 Salaries ... ... ... ... 900 0 0 Scholarships (Is. 6d.) ... ... 642 12 9 Travelling expenses and forage allowInspection subsidy ... ... 500 0 0 auces ... ... ... 206 15 8 Training... ... ... ... 2,000 0 0 Examination of pupil-teachers ... 124 111 Specially for buildings ... ... 11,000 0 0 Teachers'salaries and allowances ... 36,683 4 11 Payments by School Commissioners from School Committees, &c, for educational education reserves ... ... 7,601 16 2 purposes ... ... ~. 5,591 15 6 Training fees ... ... ... 20 0 0 Scholarships— Rent of school site, Mandeville Plains ... 5 0 0 Paid to holders ... ... ... 705 0 0 Sales of school sites ... ... ... 104 13 9 Expenses of examinations ... ... 133 1 10 Sales of old buildingß (Amberley) ... 70 0 0 Training of teachers ... ... ... 2,190 10 6 Deposits ob contracts ... ... 292 16 7 School-fiuildings— Interest ~. ... ... ... 320 oOj New buildings ... ... ... 5,245 17 1 Enlargement, improvement, and repairs .. ... ... ... 4,007 3 6 School furniture and appliances (not included in preceding) ~. ... 012 11 9 Purchase of sites ... ~. ... 251 10 0 Plans, supervision, &c. ... ... 739 0 1 Drill instruction ... ... ... 342 1 2 Eefund of deposits on contracts ... 332 6 7 Balance ... ... ... ... 15,114 8 6 £74,779 5 4 £74,779 5 4 John Inglis, Chairman. J. V. Colboeke-Veel, Secretary. I have audited this account and have compared the items with the vouchers presented to me, and find it a correct record of the receipts and expenditure of the Board. The accounts, indeed, are carefully and most satisfactorily kept, but I have no evidence before me showing the actual expenditure of more than one-fifth of the amount; the balance is expended by School Committees, and which is said to be beyond my control. I desire to remark that the absence of legal authority to compel the production of these accounts for my examination is the only reason why 1 abstain from demanding them ; and until the School Committee accounts are placed under the inspection of the public officer, viz., the Provincial District Officer, as they ought to be, and are required to be by the Act of Parliament, the public audit is valueless and a mere waste of time.—J. Olliviee, Provincial District Auditor. 16th March, 1882,

Deill Instetjctoe's Bepoet. Sib,— Christehurch, 21st March, 1882. I have the honor to submit, for the information of the Board, the following general report on military drill and physical training at the public schools in North Canterbury for the year ending 31st December, 1881. Instkuction Classes.-—During the year 1,117 squads have been present for instruction. The programme of previous years was adopted by me as best meeting the requirements of the children. Hksults.'—The result of the year's work would be fairly satisfactory but for a few schools where it is evident very little time, if any, is spent in teaching drill; and in one school possessing junior male teachers who are trained gymnasts no lesson is given to the boys in gymnastics—the fault not resting with junior teachers, who have expressed to me their willingness to undertake the work when so directed by the head of the school. As the classes in the gymnasium are intended to fit teachers for imparting gymnastic instruction, I would recommend that when teachers are competent it be compulsory for them to devote part of the drill hour to instruction in gymnastics. Classes foe Ladt Students.—These classes have been attended very regularly during the year; each lady attending has taken charge of the class, and given the usual instruction in drill and calisthenics. The gymnasium was available for these ladies during part of the lesson hour. Classes fob Ladt Teachebs.—Although the attendance has improved during the year, there is still need for further improvement. Those who are least competent to give instruction in drill and calisthenics to the girls under their care at the school are generally the most irregular in their attendance. I cannot report any attendance from the St. Albans schools for some months. I beg to repeat the remarks of last year —that these classes are specially intended to benefit the younger teachers within, easy distance of the gymnasium, and I am convinced, if it were made compulsory to attend when practicable, the result, physically, would be of lasting benefit to the teachers, and the improvement of the school girls be more general. The gymnasium was placed at the disposal of this class, a fair proportion of those present entering very heartily into the exercises. Rftv-five classes were held during the year. Classes foe Male Pupil-Tjsachees.—During the year the work has been very satisfactory both in drill and gymnastics, but the numbers attending have been very small. There are several pupilteachers in some of the large schools who have not attended six times during the year, and others who never attend. I beg respectfully to repeat my recommendation of the past year that, where practicable, the attendance at these classes for drill and gymnastics be compulsory in the case of assistants and pupil-teachers. Gymnastic Competition.—l beg respectfully to ask the Board to devote a small sum for prizes, and to grant me permission to arrange for a gymnastic competition some time during 1882. In former years these contests have given considerable impetus to the practice of gymnastics.

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