E.—2

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Finances of Education Boards. Table F contains an abstract of the accounts of the receipts and expenditure of Education Boards for the year 1908. These are tabulated in detail in an appendix, and another appendix contains the annual reports of the several Boards, with their statements of receipts and expenditure in full detail. TABLE F. Abstract of the Receipts and Expenditure of Education Boards, 1908. Receipts. £ s. d. Expenditure. £ s. d. Balance, Ist January, 1908 .. 50,178 111 Boards' administration .. .. 39,730 9 7 Rents from reserves ..£48,764 19 G Teachers' and pupil-teachers' salaries, Balance of grants for and pupil-teachers' lodging-allowances 489,041 18 10 salaries of teachers and Incidental expenses of schools (including pupil-teachers ..437,282 16 5 £4,495 16s. 3d. paid over to School ComAllowance, £250, and capi- mittees out of special capitation protation .. .. 76,319 10 8 vided by Government for the purpose).. 38,077 9 1 Other grants .. .. 28,496 4 6 Salaries of relieving-teachers .. .. 3,778 3 7 Scholarships and secondary education .. 31,892 8 7 Total for maintenance 590,863 11 1 Training of teachers .. " .. .. 19,948 13 3 Scholarships and salaries Manual and technical instruction .. 48,212 3 10 of staffs of secondary Buildings, house allowances, sites, &c. .. 157,969 3 8 departments of district ' Refunds and sundries .. .. 9,817 111 highfchools .. .. 31,128 14 8 Balance, 31st December, 1908 .. .. 78,144 3 1 Manual and technical instruction .. .. 42,634 16 11 Buildings and teachers' house allowances _ .. 185,777 10 10 Total from Govern ment .. .. .. 850,404 12 6 Local receipts— Pees, donations, &c. .. 9,855 19 4 Interest, rents, &c. .. 3,686 3 0 13,542 2 4 Refunds, fines, &c. .. .. 2,486 18 8 £916,611 15 5 £916,611 15 5 If we exclude the expenditure on buildings and on scholarships and secondaryeducation, which are dealt with below, the chief items of expenditure in 1907 and 1908 were as follows:— 1907. i9OB. £ £ Boards' administration .. .. .. . ■' 37,832 39,730 Incidental expenses of schools .. .. .. 38,320 38,077 Teachers' salaries 484,673 489,042 Training of teachers 20,086 19,949 Manual and technical instruction .. .. 43,462 48,212 The increase in teachers' salaries is due to the increase in the number of schools ; and to some extent the increase in the cost of the administration may be attributed to the same cause. The increase in the expenditure upon manual and technical instruction is due mainly to the increase in the number of classes for both manual and technical instruction, and in the number of centres at which classes were held. The proportion of the expenditure by Boards for administration to their whole expenditure ajid the corresponding proportion of the incidental expenses of schools (through School Committees) for the last four years have been as follows : — Boards. Committees. Total. 1905 5-0 5-7 10-7 1906 4-5 4-8 9-3 1907 4-7 4-8 9-5 1908 4-7 4-5 9-2 On the whole, therefore, there is a slight tendency for the proportion of expenditure upon administration by the Education Boards and School Committees to decrease, and this is as it should be, for the cost of administration should not increase proportionately with the number of schools. For convenience the funds granted to the Boards for building purposes and those granted for general purposes may be considered separately, as in former years. Table Fl shows the assets and liabilities of the Boards on the General Account; these may be summarised thus —■ General Account, all Boards, 31st December, 1908. Liabilities. £ Assets. £ Overdrafts 677 Cash 26,072 Due to Government .. .. .. 17,499 Due from all sources .. .. 36,197 Other liabilities .. .. .. 14,704 Deficits .. .. .. .. Nil Balances 29,389 £62,269 £62,269