E.—l
XII
Boards have uniformly shown such amounts among their liabilities; some other Boards appear to have overlooked them, or, at all events, to have regularly excluded them from the list of their liabilities. The amounts shown among the liabilities in the column headed "Due to Government" are all of this character. In cases where the amounts derived from primary reserves on account of the December quarter did not appear in the cash balances no corresponding liabilities would arise. From the assets of the General Account have been excluded certain sums stated to be due from the Building Account to the General Account, as, although it is not illegal to use the general funds of the Boards for buildings, yet moneys appropriated for buildings cannot be devoted to any other purpose. It is believed that the statement of the accounts thus modified and exhibited in Tables O and P represents accurately the financial position of the several Boards. On the General Account the net deficit of all the Boards is £6,983 17s. 7d., which is less by about £1 ,400 than the deficit at the end of the year 1899. The largest deficits are shown by Wellington, £4,391 9s. Bd. ; Otago, £2,308 17s. 2d.; North Canterbury, £2,222 os. lid. ; Wanganui, £973 12s. 9d. Two other Boards also show deficits. Auckland has changed a deficit of £1,033 Is. lid. into a credit balance of £1,358 2s. Id. ; six other Boards show credit balances. On the whole, eight out of the thirteen Boards have improved their position on the General Account during the year. The Wellington Board has, however, gone back £1,230 Bs. 9d. during the year. The improvement that has taken place in the majority of districts appears to be due principally to improvement of average attendance and to reductions in salaries. On the two accounts together—Building and General—there appears to have been an improvement for all Boards of £3,439 3s. lid.
TABLE O. —General Account. —Assets and Liabilities of Boards on 31st December, 1900.
TABLE P .—Building Account.—Assets and Liabilities of Boards on 31st December, 1900.
Assets and Deficits. Liabilities and Balances. Education Districts. Cash. Due from all Sources. Deficits. Overrlrnft? Due to Other ■RhIbiicbr overdrafts. Qavernment. Liabilities. glances. Auckland Vanganui Vellington lawke's Bay larlborough Telson £ s. d. 2,708 17 9 678 17 3 £ s. a. 34 1 5 131 2 6 217 5 1 475 8 2 152 5 0 98 14 0 117 1 0 49 1 4 58 0 7 482 8 1 84 17 6 443 4 1 £ s. d. 177 6 5 973 12 9 4,391 9 8 £ s. d. 262"3 3 ;3,927 14 10 £ s. a. 564 14 1 523 3 0 453 2 0 323 15 0 785 5 11 £ s. d. 820 3 0 464 3 2 475 12 7 615 8 0 34 13 6 £ s. d. 1,358 2 1 1,871 7 7 425 8 6 128 4 3 9 17 0 144 0 10 18 15 9 41 3 6 767 10 9 1,203 13 2 524 2 6 101 4 5 40 2 7 ■" i-rey Vestland forth Canterbury iouth Canterbury )tago Southland 3,167 14 3 1,214 10 0 675 13 9 1,642 9 3 149 14 6 2,222 0 11 ; 166 11 7 5,104 12 6 1,195 7 6 3,427 15 0 104 0 0 2,308 17 2 734'lO 2 907 19 1 Totals 12,522 19 7 2,343 8 9 10,223 1 5 4,356 9 8 12,377 15 0 4,116 1 3 4,239 3 10
Assets and Deficits. Liabilities and Balances. Education Districts. Overdrafts. Other Liabilities. Balances. Cash. Due from all ! Sources. Deficits. Auckland .. Taranaki Wanganui Wellington Hawke's Bay Marlborough Nelson £ s. d. 793 0 6 2,701 6 2 3,323 13 4 £ s. d. 2,600 0 0 914 7 4 1,925 0 0 9,026 0 0 2,600 0 0 900 0 0 2,000 0 0 775 0 0 750 0 0 6,000 0 0 1,800 0 0 6,201 1 2 3,400 0 0 £ s. a. 866 18 10 £ s. d. £ s. d. 4,259 19 4 2,996 1 1 3,174 6 2 4,247 12 0 1,447 18 6 1,197 15 0 2,181 13 0 680 0 0 115 13 0 2,996 1 3 £ s. d. 619 12 5 2,074 7 2 1,931 16 8 1,683 15 11 531 14 5 2,846 11 4 1,190 8 11 297 15 0 Grey .. .. Westland North Canterbury .. South Canterbury .. Otago Southland 246 15 4 98 12 0 458 9 3 68 16 5 1,008 15 11 26 3 7 881 2 4 3,102 10 9 2,258 9 3 624 3 8 1,890 14 9 2,636 9 0 393 4 5 2,94o' 8 6 1,116 0 10 Totals 9,343 19 11 38,891 8 6 1,164 13 10 5,945 1 2 27,353 8 8 16,101 12 5