E.—6

8

(vi.) Government payments — (a) Capitation for manual - instruction classes ; (6) subsidies on voluntary contributions for manualinstruction purposes: (vii.) Special Government grants for buildings and apparatus : (viii.) Tuition fees of pupils : (ix.) Boarding fees of pupils : (x.) Miscellaneous sources, such as interest on moneys (other than those obtained by the sale of reserves), donations, and special endowments (for scholarships, prizes, &c), rent of premises, loans raised, &c. The revenue derived from the sources (i) to (iv) is the income derived from endowments, and the " net annual income derived from endowments " is the average of this revenue for the three preceding years, less the expenditure upon the endowments and investments and subject to some qualification upon buildings, and less mortgage and other charges. In regard to new buildings the Education Act, 1914, provides that the expenditure shall not be deducted unless the Minister is satisfied that the buildings are necessary for the purposes of the secondary school. The Tenth Schedule to the Education Act, 1914, provides for more liberal payments than formerly to secondary schools admitting free pupils. In addition to a lump sum of £100 payable yearly to each school, the maximum rate of capitation for each free pupil has been increased from £12 10s. to £13 10s. per annum, and other rates proportionately. The schedule lays down certain conditions as to staffing and salaries of teachers as necessary before full rates of payment on account of the attendance of free pupils can be claimed. The following is a summary of the receipts and expenditure of all secondary schools for the year 1914 : — Table X.—Summary of the Accounts of Income and Expenditure for 1914 furnished by the Governing Bodies of Secondary Schools. Receipts. Expenditure. £ s. d. £ s. d Credit balances on Ist January, 1914 34,723 1 2 Debit balances on Ist January, 1914 .. 23,855 18 1 Endowment reserves sold, mortgage- Expenses of management .. .. 5,056 11 7 moneys repaid, and insurance .. 607 1 6 School salaries .. .. .. 78,086 7 6 Rents, &c., of reserves vested in Boards 36,594 15 11 Boarding-school Account .. .. 22,512 17 7 * Interest on moneys invested .. .. 1,246 0 5 Scholarships and prizes .. .. 2,771 16 4 Reserves revenue (not apportioned) .. 8,671 610 Printing, stationery, fuel, light, &c. .. 6,061 210 Government payments— Land, buildings, furniture, insurance, For manual instruction, capitation, rent, and rates .. .. .. 50,848 10 2 and subsidies .. .. .. 1,712 16 10 On endowments .. .. .. 6,999 11 5 For free places, capitation, and subsidies 54,986 2 2 On manual instruction, exclusive of Grants for buildings, sites, furniture, buildings.. .. .. .. 1,513 1.9 8 &o. .. .. .. .. 9,714 10 11 On technical instruction .. .. 2,574 10 5 Statutory grant (Marlborough High Interest and repayments of mortgages . . 11,029 8 6 School) .. . . .. 400 0 0 Temporary advances to pupils, and sunSchool fees (tuition).. .. .. 19,307 19 5 dries not classified .. .. 9,237 10 4 ' Boarding-school fees, &c. .. .. 30,338 I 4 Credit balances, 31st December, 1914 .. 32,106 19 10 For technical instruction, from Government and other sources .. .. 2,908 6 9 Transfers from Capital Account, loans and sundries not classified .. .. 31,213 4 9 Debit balances, 31st December, 1914 .. 20,23116 3 £252,665 4 3 £252,666 4 3 The following table gives a comparison of the chief items of income and expenditure for the years 1912, 1913, and 1914: — Income. 1912. 1913. 1914. £ £ £ Income from reserves and endowments ... 42,156 48,492 46,1512 Grants from Government (exclusive of building grants) ... ... ... ... 53,548 54,848 57,099 Building grants ... ... ... ... 5,254 4,964 9,715 Tuition fees (exclusive of boarding-school fees)... 17,973 18,784 19,308