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managers of technical schools have drawn upon their surplus funds for additional accommodation in land and buildings and for the purchase of permanent equipment. In the case of the Auckland Technical School a sum of £5,651 was spent during the year on improvements to the Technical School grounds, while the total payments by controlling authorities and managers on land, buildings, and equipment amounted to £25,923 for the year, or £14,886 in excess of grants received. The following is a statement of monetary assets and liabilities as at the 31st December, 1918, shown in the technical instruction accounts of Education Boards as controlling authorities of technical schools, and in the statements of Technical School Boards and Managers : —

The net credit balances of the technical-instruction accounts of Education Boards as shown in the above table amount to £8,524. The net debit balances on the technical-instruction accounts of six Education Boards were eliminated by transfers from other accounts of the Boards concerned. Transfers of this kind totalled £9,288. Of the Technical SchoolTßoards or'; Managers (nineteen in number) eighteen had net credit balances at the 31st December, 1918, totalling £21,083. The statements of accounts for one school —viz., the " Elam " School of Art, Auckland —had not been submitted when the above table was prepared. The statements in respect of this school for the preceding year showed a net debit balance of £2,765. The following is a summary of the expenditure by the Government on technical instruction during the financial year ended March, 1919 :— £ Capitation .. .. .. .. .. ' .. .. 66,269 Subsidies on voluntary contributions .. .. .. .. 1,673 Home-science bursaries .. ... .. .. .. .. 2,166 Grants in aid of material for class use .. .. .. ... 1,885 Grants for buildings and equipment .. .. .. .. .. 5,773 Grants for rents of buildings .. .. .. .. .. 369 Conveyance of— Instructors .. .. .. .. .. .. £464 Students .. .. .. .. .. .. 174 Free pupils .. .. .. .. .. ..3,138 3,776 Examinations .. .. .. .. .. .. ... 92 Inspectors' salaries and travelling-expenses .. .. .. 1,108 War bonus to instructors .. .. .. .. .. .. 2,224 85,335 Less recoveries (examination fees, &c.) .. .. .. ■.. 76 ' £85,259 The expenditure was at the rate of £4-3 per student, as compared with £4-8 for the previous year. Included in the total expenditure is £4,000 from nationalendowment revenue.

Education Boards. Technical School Boards and Managers. Totals. Monetary Assets. Cash balances Other assets £ 5,960 13,833 £ 7,307 17,146 £ 13,267 30,979 Total assets .. 19,793 24,453 44,246 Liabilities. Cash deficits Other liabilities 7,341 3,928 11,269 504 7,845 2,866 6,794 3,370 14,639 Total liabilities 11,269