K—l.

The Buildings Account contains the moneys granted for the general maintenance and upkeep (including replacement) of the school buildings as described in the preceding section of this report, and also the funds provided specially for the erection of new schools and the enlargement of existing schools when necessary to accommodate increased attendance, and of teachers' residences. Table F3 is a summary of the assets and liabilities on the Buildings Account. It shows that the balances have decreased by £4,077.

TABLE F3. —Buildings Account: Assets and Liabilities of Boards on 31st December, 1907.

The establishment of a special fund for the maintenance of school buildings was effected in 1904. On the 17th February, 1904, the following circular was issued to the Boards :— " The ordinary grants for school buildings have been distributed in accordance with column 10 of tne table accompanying the report of the Education Committee of the House of Representatives, 1903. In future it is the intention of the Government to follow the recommendation of the Education Committee in regard to the distribution of the building votes, and I have further to ask that the moneys thus distributed shall be expended in strict accordance with the recommendations of the Committee, and with the appropriation of Parliament. Accordingly, the purposes for which this grant (the ' ordinary grant') is available are as follows : —■ " Maintenance, renewal, and rebuilding of school buildings (including apparatus, fencing, furniture, &c); " Maintenance of school residences; " Rent of buildings used for school purposes." In January, 1905, another circular was issued in the same terms; but, following upon the report of the Education Committee dated the 2nd November, 1904, it contained the following additional statement of the objects on which the grant could be expended :— " Small Alterations and Additions : The total amount expended for all schools in the district under this head in any calendar year not to exceed 7 per cent, of the ordinary grant for school buildings, and the additional floor-space provided in any one school or residence out of the same vote in any calendar year not to exceed 400 square feet." In February, 1908, the circular took the following form : — " The ordinary grants for school buildings are distributed out of an item which is thus described in the vote for school buildings, Consolidated Fund : ' Grants to Education Boards for general maintenance of school buildings, additions to buildings, alterations, rebuilding, furniture, fittings, sites, fencing, rents, &c.'

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Education Districts. 1907. Assets and Deficits. Liabilities and Balances. **■ Deficits. fe Balfmee6 . 1907. Deficits. Balances. 1906. £ 19,179 £ 12,407 2,066 9,739 5,601 5,987 923 2,787 617 1,472 6,505 3,630 13,165 3,824 £ £ £ 6,945 1,355 4,388 2,257 2,761 582 2,234 219 232 5,134 2,420 10,103 2,439 £ 24,641 588 1,416 607 2,413 984 2,292 732 1,173 5,528 3,524 5,203 5,167 £ k 25,538 1,266 142 271 2,971 956 3,982 914 967 5,491 3,796 5,553 6,498 Auckland Taranaki Wanganui .. Wellington .. Hawke's Bay Marlborough Nelson Grey Westland North Canterbury South Canterbury Otago Southland .. 643 1,739 334 123 3,935 2,737 813 67 4,157 2,314 2,141 3,782 " Totals 41,069 54,268 58,345 34,289 68,723 7,675