100

E.—l

I have compared this abstract with the treasurer's books and vouchers, and I certify it to be correct, subject to Note No. 1, following. But I find no authority in the Act of Parliament for payment of members' travelling expenses.—H. Livingston, Auditor. Note I.—The amount of £53 os. 9d. was over-apportioned in the September quarter to Otago and Southland Education Boards through an oversight caused by a dishonoured cheque for that amount. Note 2. —The discrepancy between primary Dr. and primary Cr. is accounted for thus :— £ s. a. £ s. d. £ s. d. Eeceipts ... ... ... ... ... ... 12,656 17 4 Expenditure ... ... ... 12,727 2 11 Less error referred to in note on last balance-sheet ... ... ... 17 6 8 Over-apportioned, as per previous note 53 0 9 70 7 5 12,056 15 6 Add paid in during 1885 to make good error referred to in last balance-sheet ... ... ... 0 1 10 12,656 17 4 Note 3. —The form for assets and liabilities shows only rents uncollected. It may be supplemented by the copy of Ledger Balance Account, which gives on the Dr. side the amounts owing by, and on the Cr. side the amounts owing to, the Commissioners.

Balance Account.

JEL Livingston, Auditor.

CIECULAES.

Education Department, Wellington, 16th October, 1885. I am directed by the Minister of Education to inform you that it has been decided to distribute among the Education Boards, in proportion to the population of their respective districts, the sum of £55,000 of the special vote out of loans for school buildings, and that the amount payable to your Board is £ .* lam to state, however, that the money will probably not be paid to the Board until towards the close of the current financial year. I am to take this opportunity to bring under your notice the provisions of section 35 of the Counties Act Amendment Act, passed last session by the General Assembly. It provides that County Councils, Eoad Boards, and town districts may contribute out of their funds for the erection or maintenance of school buildings. Seeing the heavy charge at present upon the loan expenditure for school-building purposes, the Boards might fairly ask some districts to contribute out of thenfunds for the erection or maintenance of buildings. Perhaps the fairer way would be to ask those districts that have already had expenditure for school-building purposes to aid in the extension of buildings. It would perhaps be unfair to ask districts that have had no school erected to aid in the erection of a new school. In the more settled parts, however, where there has been some expenditure for school-building purposes, the districts might very fairly be asked to aid either in the enlargement or repair of the school buildings in the district. Of course the Minister must leave it

* The amount finally distributed was £57,600, as follows: Auckland, £11,150 145.; Taranaki, £1,395 17s. 9d.; Wanganui, £3,259 3s. 3d.; Wellington, £4,808 135.; Hawke's Bay, £2,874 2s. 6d.; Marlborough, £930 10s. 3d.; Nelson, £2,536 18s.; North Canterbury, £10,382 125.; South Canterbury, £2,452 175.; Grey, £1,046 9s. 6d.; Westland, £1,409; Otago, £11,691 10s.; Southland, £3,661 12s. 9d.

1885. £ s. d. Jan. 1—Balance brought down — Capital Account .. .. 21,651 7 1 Legal expenses deposit — Sievwright, Stout, and Co. .. 19 13 0 Dec. 31—Balances forward— Investments .. .. 24,022 17 6 Fixed deposits .. .. 1,350 0 0 Bank .. .. .. 480 2 1 Otago Education Board .. 41 0 9 Southland Education Board .. 12 0 0 1885. £ s. d. Jan. 1 —Balances brought forward— Bank .. .. 568 5 8 Investments Account .. 21,102 12 7 Primary — over - apportioned, 1884 .. .. .. 0 1 10 Dec. 31 —-Balances forward— Capital Account .. .. 25,892 10 10 Legal expenses deposit .. 2 9 6 Survey deposit .. .. 11 0 0 £47,577 0 5 £47,577 0 5 1886. Jan. 1—Balances brought down— Investments .. .. 24,022 17 6 Fixed deposits .. .. 1,350 0 0 Bank .. .. .. 480 2 1 Otago Education Board .. 41 0 9 Southland Education Board .. 12 0 0 1886. Jan. 1—Balances brought down— Capital Account .. .. 25,892 10 10 Legal expenses deposit .. 2 9 6 Survey deposit .. .. 11 0 0