E.—l.

The percentage of the several Boards' income expended on administration (including in this term all the items which are included under that heading in Table Fl-—viz., salaries of office staffs, Inspectors, Truant Officers, &c, and the ordinary office contingencies —but excluding the incidental expenses of schools) was as follows : North Canterbury 3-6 (3-4); Auckland, 44 (3-9); Otago, 4-5 (4-2); Hawke's Bay, 4-6 (4-2); Wanganui, 4-7 (4-1); Wellington, 4-9 (4-0); South Canterbury, 5-1 (4-8); Southland, 5-3 (4-4); Taranaki, 5-8 (5-4); Nelson, 6-7 (6-2); Grey, 7-4 (6-9); Marlborough, 7-8 (6-3); Westland, 9-4 (7-9). The figures in brackets are last year's percentages. The mean of the percentages for the last three years (1905-7) gives North Canterbury, 3-7; Auckland, 4-2; Hawke's Bay, 4-3; Otago, 4-5; Wellington, 4-6; Wanganui, 4-7; Southland, 5-1; South Canterbury, 5-3; Taranaki, 5-8; Nelson, 6-4; Marlborough, 7-3; Grey, 7-5; Westland, 9 : 2. TABLE Fl. —Abstract of the Receipts and Expenditure of Education Boards, 1907. Receipts. £ s. d. Expenditure. £ s. d. Balance, Ist January, 1907 .. 59,075 8 11 Boards' administration .. .. 37,83118 1 Rents from reserves .. £47,385 4 8 Teachers' and pupil-teachers' salaries, Balance of grants for and pupil-teachers'lodging-allowances 484,673 610 salaries of teachers and Incidental expenses of schools (inoluding pupil-teachers .. 437,684 15 10 £4,585 3s. 2d. paid over to School CornAllowance at £250 and mittees out of special capitation procapitation .. .. 74,004 13 3 vided by Government for the purpose).. 38,319 19 7 Other grants .. .. 27,675 15 8 Salaries of relieving-teachers .. .. 4,035 11 8 Scholarships and secondary education .. 32,465 14 9 Total for maintenance 586,750 9 5 Training of teachers .. .. .. 20,086 1 9 Scholarships and salaries Manual and technical instruction .. 43,461 15 1 of staffs of secondary Buildings, house allowances, sites, &c. .. 131,228 12 4 departments of district Refunds and sundries .. .. 5,669 15 2 high schools .. .. 30,440 10 1 Balance, 31st December, 1907 .. .. 50,178 1 11 Manual and technical instruction .. .. 31,126 13 6 Buildings and teachers' house allowances .. 127,610 6 1 Total from Government .. .. .. 775,927 19 1 Local receipts— Fees, donations, &-',. .. 8,684 6 0 Interest, rents, &c. .. 3,640 17 2 12,325 3 2 Refunds, fines, &o. .. .. 622 6 0 £847,950 17 2 £847,950 17 2 It has been usual to consider separately the funds granted to the Boards for building purposes and those granted for general purposes, and to give separate summaries of the assets and liabilities on each account. Table F2 is a summary of the assets and liabilities on the General Account. It shows that the balances have decreased by £386 (from £25,292 in 1906 to £24,906 in 1907), and that the deficits have increased by £790 (from £149 in 1906 to £939 in 1907), making a total decrease of £1,176 on the year's transactions.

TABLE F2.—General Account: Assets and Liabilities of Boards on 31st December, 1907.

xviii

1907. 1! JO, Education Districts. Assets and Deficits. Liabilities an id Balances. c - h - an a |o f „ r rc™ Deflcite - Overdrafts. Due to Government. Other Liabilities. Balances. Deficits. Balances. Auckland Taranaki £ 761 £ 8,156 1,257 3,911 2,687 1,264 506 1,059 529 252 3,388 941 2,146 2,205 £ £ £ 1,781 £ 1,727 829 1,259 2,111 600 570 268 142 55 2,878 653 76 721 £ 5,409 425 1,102 2,108 3,747 £ £ 7,493 915 897 3,561 2,180 220 148 3 1,197 353 647 1,119 Wanganui Wellington Hawke's Bay Marlborough Nelson Grey Westland North Canterbury South Canterbury Otago Southland 2,179 4,202 180 598 161 116 754 460 68 635 88 129 1,599 1,582 5,888 2,917 149 100 2,121 1,797 4,258 1,602 5,969 2,441 7,605 3,005 4,880 1,147 3,787 1,572 Totals 26,162 28,301 939 2,598 16,009 11,889 24,906 149 25,292