19

E.—2

With each revision it is felt that a nearer approach is made to obtaining a list of teachers placed in the right order of merit and to securing a correct classification. By the provisions of the Education Amendment Act of 1920, Education Boards are required, with certain reservations, when appointing or transferring teachers, to select the candidate who is highest on the graded list of teachers ; the object of the graded list will thus now be attained, teachers in every education district having an equal opportunity of securing any primary-school position in the Dominion and generally having a good guarantee that merit will be duly rewarded. Finances of Education Boards. (Tables Fl-F3.) The following figures show the receipts and payments of Education Boards for the years 1919 and 1920 under the various headings : —

The payments in 1920 exceeded the receipts by £59,884, the Boards' cash balances being less by that amount at tne end of the year than they were at the beginning. The total cost of administration shows an increase of £9,623 over the cost for the previous year, and as the Government grants for this purpose were adjusted so as to make ample provision on the basis of the 1919 expenditure the result is that, without taking into account transfers to special accounts from the General Fund, there was a deficit of £5,784 on the year's working on this account alone. In the case of two Boards only the receipts were greater than the payments, and it should be mentioned that while in one district of moderate size the cost of administration was 4 - 6s. per head of the average attendance, it ranged in the various districts to a cost as high as 7-02s. in one district, the average cost per head of all the districts being s*7ls. Both the receipts and payments on account of the conveyance and board of school-children were greater than in the previous year, the receipts exceeding the payments by £841. Three Boards found it necessary to make transfers from the General Fund. In only one case, however, was this due to the payments for the year exceeding the receipts; in the other cases it was owing to previous cash debit balances not having been met by corresponding assets. The total amount of all such transfers was £1,063. The more liberal provision for incidental expenses of schools resulted in greater receipts and payments in this account than previously. The payments exceeded the receipts by £370 ; and in order to balance the account three Boards transferred substantial amounts from the general Fund, the highest amount transferred being £631, and the total amount transferred by all Boards being £1,222. Although in the case of the Manual Instruction and Technical Instruction Accounts the payments exceeded the receipts by large sums, the position, when the amounts owing to the Boards are taken into consideration, is much better. In the Manual Instruction Account five Boards have credit balances amounting in all to

1919. 19: 10. Receipts. Payments. Receipts. Payments. General fund expended on administration Teacher's salaries and allowances (including relieving teachers School and class libraries—Capitation and subsidies Conveyance and board of school-children Incidental expenses of schools Training of teachers Manual instruction Technical instruction Public-school buildings (including rebuilding) and sites Maintenance and rent of school buildings Subsidies and voluntary contributions, scholarships, refunds, &c. Receipts from local sources £ 47,863 1,278,842 £ 38,003 1,281,942 £ 41,842 1,525,892 £ 47,626 1,530,561 3,633 11,972 83,301 79,801 51,884 97,427 91,053 1,494 16,715 83,360 79,703 63,095 100,823 106,296 I 810 20,147 87,454 103,537 69,251 133,372 266,760 2,028 19,306 87,824 107,968 81,573 147,862 300,350 139,106 17,386 124,448 33,678 106,114 25,588 130,240 34,667 46,988 49,357 Totals .. 1,949,256 1,929,557 2,430,124 2,490,007