VIII

E.—l

TABLE G.—Summary of Boards' Income.

TABLE H.—Summary of Boards' Expenditure.

With regard to the income it must he explained that the Boards do not derive any advantage from the sums paid by School Commissioners as proceeds of education reserves, such sums being always deducted from the amounts which would otherwise be paid out of the capitation vote; and that the payment of £64,318 for buildings was partly on accoimt of the parliamentary vote of 1880 and partly on account of that of 1881. The amount of the vote'in 1881 was £85,000, of which £3,700 was devoted to the payment of balances due to Boards on account of the vote of 1880, £6,300 was reserved for Native and industrial schools, and £43,582 was not paid to the Boards until the first quarter of 1882. The Boards' accounts show that money voted for buildings has in some cases been applied to other purposes than the purchases of sites, the erection of buildings, and the providing of school-furniture, andpaidfor fire insurance, for interest, forrent of schoolbuildings, and even as rent-allowance to teachers of schools to which residences are not attached. Payments of this kind have been excluded (so far as they could be ascertained) from the amounts entered for buildings in Table H. In some cases the erroneous method of charging such payments is of no consequence, because the Boards have supplemented the grants for buildings by money derived from other sources. Table No. 4a, Appendix, page 4, shows the amounts that have been practically diverted from the purposes of the building grants. The case of "Westland requires special consideration. In that district during the last three years £4,700 out of votes for buildings has been applied to other purposes, and the Board, although in 1879 it received a special grant of £2,000, had an overdraft of £1,021 12s. 4d. on the 31st December, 1881. All the Boards

Principal Heads. Year 1877. Year 1858. Year 1859. Year 1880. Year 1881. 1. Balance (deducting overdrafts) on 1st January, 1877 2. Parliamentary grants —Maintenance ... 3. „ „ Buildings 4. Education reserves ... 5. Local receipts—School fees, contributions, &c.... 6. „ „ For buildings 7. Interest on current accounts ... £ s. d. 32,490 7 6 157,392 15 10 46,812 76 16,604 4 3 £ a. d. £ s. d. £ b. d. s s. a. 216,666 4 0 101,2,57 2 ii 8,862 3 9 217,876 2 o 150,581 4 7 21,330 7 1 24i,5S5 M o 104,436 16 8 19,749 o 4 '233.587 o 9 64,318 o o 23,533 6 7 *44,754 2 3 1,190 7 1 9,366 1 10 1,284 14 3 4,5o7 '9 7 1,23' 7 9 3,048 17 2 398,575 18 2 3,817 17 ii 1,965 12 3 i,739 5 o 373,264 6 2 3,684 17 4 599 1 2 380 o o 8. Total income for year for public scbools 9. Add—Public libraries for 1879, 1880, 1881 0. Auckland and Otago High Schools, 1877 ,.. 1. Balances on 1 st January 299,244 4 5 337,436 6 9 326,102 5 10 f6,i79 2 1 4,945 8 o 453 10 9 9>°25 7 5 23,323 ° 9 36o,759 7 6 58,173 3 " 42,437 1 6 32,419 10 9 it. Totals 308,269 11 10 462,928 4 2 420,646 15 8 358,975 7 4 * Including sums raised by School Committees ai louth, £<iio is.; Hawke's Bay, £814 4s. Jd.; Otago, t Including balances excluded from summaries of ad expended on education without going through the Boards' books, as follows : New Ply£20,828 3s. ad. ' former years.

Principal Heads. Year 18}}. Year 1878. Year 1859. Year 1880. Year 1S81. 1. Cost of management by Boards 2. Cost of inspection and examination 3. Maintenance of schools—Teachers' salaries and allowances, grants to Committees and schools, scholarships, training, fire insurance, &c... 4. School-buildings 5. Refunds and sundry extraordinary payments £ b. d. 10,484 14 10 5,606 19 7 £ s. d. 10,225 I2 2 6,142 14 5 £ s. d. 11,109 8 10 7.735 4 ° £ s. d. 10,037 I7 6 8,273 13 9 £ a. d. 8,109 6 9 8,387 15 4 173,726 9 7 80,351 16 9 192,736 19 7 89.255 3 7 221,053 4 o 172,867 14 3 247.' 21 3 5 117,410 1 10 243,257 3 6 58,254 12 6 6. Total expenditure on public schools .. 7. Add—Public libraries, 1879, 1880, 1881 ... 8. Auckland and Otago High Schools 9. Balances (deducting OTerdrafts) on 3 1 st December 3,610 8 4 273,780 9 1 4,225 13 10 1,651 11 o 726 7 o 383.S69 3 6 2,011 15 10 302,586 3 7 414,417 2 1 320,020 13 11 6,074 o 7 4.658 1 5 I.S53 17 8 11,166 2 o 23,323 o 9 308,269 11 10 58,i73 3 " 360,759 7 6 42,437 1 6 32,419 10 9 420,646 15 8 37,400 15 9 o. Totals 462,928 4 2 358,975 1 4