21

E.—2

Table F 3 shows the salaries and allowances paid to officers of Education Boards other than teachers. Tables F 4 and F 5 give a summary of the receipts and expenditure of Education Boards from 1877 to 1914. Excluding the expenditure on buildings, the following summary shows the chief items of expenditure for the past five years :— 1910. 1911. 19)2. 1913. 1914. £ £ £ £ £ Boards'administration .. .. 11,396 43,697 47,772 48,004 48,267 Incidental expenses of schools .. .. 37,394 42,831 44,723 46,412 46,678 Teachers'salaries* .. .. .. 582,288 608,958 643,921 668,094 716,749 Training of teachers .. .. .. 27,467 28,992 29,754 37,864 37,180 Scholarships and district high schools .. 32,811 32,620 33,361 33,072 34,436 Manual and technical instruction .. 56,049 65,195 77,131 82,030 89,350 * Excluding house allowance. The increase in teachers' salaries is due to the increase in the number of children receiving instruction, the yearly increment in salaries as provided by section 14 (2) of the Education Amendment Act, 1913, and the process of substitution of adult teachers for pupil-teachers. The increase in expenditure on manual and technical instruction is accounted for by the normal increase in attendance;, more; especially in connection with courses at day technical schools and rural courses at district high schools. The following table shows the proportion of expenditure on administration to the whole income, and the corresponding proportion of the incidental expenses of schools (through the School Committees), the figures for the six years previous being also entered for purposes of comparison : — Boards. Committees. Total. 1908 .. .. .. .. .. ..4-6 4-4 9-0 1909 .. .. .. .. .. ..4-9 4-6 9-5 1910 .. .. .. .. .. .. 4-3 3-9 8-2 1911 .. .. .. .. .. ..4-4 4-3 8-7 1912 .. .. .. .. .. ..4-3 4-0 8-3 1913 .. .. .. .. .. ..4-3 4-1 8-4 1914 .. .. .. .. .. ..3.9 3-8 7-7 The corresponding percentages for the several Education Boards are printed in Table F 12. As is to be expected, the ratio of expenses of administration to total income is highest in the smallest district (8-1). Out of the capitation paid to Education. Boards for general administration purposes the Boards provide School Committees with funds according to scale to " meet incidental expenses of schools, such as lighting, fuel, cleaning, &c. The following calculation, which is based on the amounts shown under the heading " Incidental expenses of schools," in the general statements of receipts and expenditure of Education Boards for the year ended the 31st December, 1914, gives the amount per unit of average attendance paid by each Board : —

In other words, the average rates of allowances made by Education Boards for the incidental expenses of schools vary from 4s. s|d. in the Nelson Education District to 6s. ll|d. in the North Canterbury Education District.

Education Districts. Auckland Taranaki Wanganui Wellington Hawke's Bay Marlborough Nelson Grey Westland North Canterbury South Canterbury Otago Southland I Average Attendance. 43,045 5,643 14,339 17,443 11,069 2,251 5,833 1,765 1,106 20,243 5,531 19,776 10,090 Amount. £ 12,585 1,518 3,84.1 4,697 3,604 518 1,299 506 385 6,983 1,575 6,225 2,940 Amount per Unit of Average Attendance. £ 0-292 0-269 0-268 0-269 0-326 0-230 0-223 0-287 0-348 0-345 0-285 0-315 0-291