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at Koiterangi, Kumara Junction, and Eangiriri totalling £317. The credit balance at the end of the year was £45 7s. sd. As the requirements for 1903 cannot be provided for if only the balance of the ordinary vote is available, application has been made for an additional grant. In the General Account there is a balance at the end of the year of £24 7s. 4d. ; but as there is included an unexpended balance of £105 10s. Id. from grants for the instruction of teachers, the actual position of the ordinary General Account is a debit balance of £81 2s. 9d. This is a decrease of indebtedness of £39 11s. 5cL, and if a Government grant to liquidate the debit balance existing at the time when the Public-School Teachers' Salaries Act came into force can be obtained, the difficulties in connection with the administration of the General Account will be removed. I have, &c, Joseph Gbimmond, Chairman. The Hon. the Minister of Education, Wellington. Gbnbeal Statement of Receipts and Expenditure for the Year ending 31st December, 1902. Receipts. £ s. d. ; Expenditure. £ s. d. Government grant for buildings .. .. 1,337 0 0 Dr. balance at beginning of year.. .. 91 13 3 Other grants from Government — Office staff—Salaries and clerical assistance 478 0 0 Capitation for relieving-teachers .. 19 12 4 Departmental contingencies .. .. 231 12 8 Allowance £250, and capitation at lls. 3d. 838 110 Examination of pupil-teachers .. .. 4 5 6 Addition to statutory capitation, 1901 .. 198 9 11 Scholarships — Salaries and allowances of teachers and Paid to scholars .. .. .. 91 1 0 pupil-teachers .. .. .. 4,451 9 7 Examination expenses .. .. 10 10 0 Scholarship grant .. .. .. 77 16 3 Training of teachers .. .. .. 12 2 4 District High Schools capitation .. 161 0 0 i Teachers' salaries .. .. .. 4,964 12 2 Manual and technical instruction — ■ ■ Teachers' house allowances .. .. 44 16 6 Capitation for special classes .. .. 80 010 \ Pupil-teachers' lodging allowances .. 10 0 0 Grant for instruction of teachers .. 75 0 0 Incidental expenses of schools .. .. 188 4 2 Grants for rebuilding schools destroyed by j School buildings— fire .. .. .. .. 30 0 0 New buildings .. .. .. 269 16 ' 6 District High School fees .. .. 56 0 0 Improvements of buildings .. .. 524 16 7 Other receipts— Rebuilding schools destroyed by fire .. 52 16 0 Deposits on tenders .. .. .. 17 0 0 . Furniture and appliances .. .. 160 6 0 Sale of furniture and books .. .. 017 6 Sites .. .. .. .. 164 9 3 Eent of residences .. .. .. 14 16 6 : Plans, supervision, and fees .. .. 19 1 6 Subsidy from High School Board .. 175 0 0 Manual and technical instructionOutstanding cheques cancelled .. .. 2 7 0 Payments to committees .. .. 80 010 Apparatus .. .. .. .. 20 13 2 Other expenses— District High School, fees refunded .. 29 0 0 Deposits returned .. .. .. 17 0 0 Balance at end of year — On Building Account, Cr. .. £75 7 5 On General Account, Dr. .. 5 12 8 — 69 14 9 £7,534 11 9 £7,534 11 9 Joseph Grimmond, Chairman. A. J. Morton, Secretary. Examined and found correct, except that the expenditure of £30 on Coronation celebrations is without the authority of law ; and that sums spent on the following services—viz., office furniture, £33 14s. 7d. ; stamps and petty-cash, £3; inspecting buildings and sites, £9 9s. ; interest, £3 Is. 3d.; telephone, £15 ss. 3d.; advertising, £1 12s. —have unlawfully been charged to moneys granted by the Government to the Board under the public works vote for buildings instead of to maintenance.— J. K. Warburton, Controller and Auditor-General.

NORTH CANTERBURY. Sir, — Chrisfcehurch, 22nd April, 1903. I have the honour to present the following report of the proceedings of the Education Board of the District of North Canterbury for the year ending the 31st December, 1902 :— The Board. —The three members who retired on the 12th August, 1902, were Mr. Adams, Mr. Peryman, and Mr. Weston, of whom the latter did not offer himself for re-election. At an election held on the 28th July, Mr. Peryman, Mr. C. H. A. T. Opie and Mr. Adams were elected. At a meeting held on the 13th August Mr. Hardy was elected Chairman of the Board, and the Board placed on record its high appreciation of the long and valuable services rendered by Mr. Weston in the cause of education, and expressed its regret that he should have found it necessary to withdraw from the active work of the Board. The Board held seventeen meetings during the year. Buildings.—The total expenditure on buildings during the year was £6,046 14s. 2d., distributed among the several school districts as shown in Table No. 8. New schools were built at

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