E.—l

20

The proportion of the expenditure by Boards for administration to thenwhole expenditure and the corresponding proportion of the incidental expenses of schools (through Schools Committees) for the last five years have been as follows:— Boards. Committees. Total. 1905 ... ... ... ... ... ... 5-0 5-7 10-7 1906 ... ... ... ... ... ... 4-5 4-8 9-3 1907 ... ... ... ... ... ... 4*7 4-8 9-5 1908 ... ... ... ... ... ... 4*7 4-5 9-2 1909 ... ... ... ... ... ... 4-6 4-4 90 On the whole, therefore, there is a slight tendency for the proportion of expenditure upon administration by the Education Boards and Schools Committees to decrease, and this is as it should be, for the cost of administration should not increase proportionately with the number of schools. The corresponding percentages for the several Boards are given in E.-2. As might be expected, the percentage is generally higher in the case of the smaller education districts. For convenience the funds granted to the Boards for building purposes and those granted for general purposes may be considered separately, as in former years. Table F6 in the special report (E.-2) shows the cash assets and liabilities of the Boards on the General Account; these may be summarized thus:— General Account, all Boards, 31st December, 1909. TAahilities. £ Asset*. £ Overdrafts ... ... ... 341 Cash ... ... ... ... 31,787 Due to Government ... ... 20,075 Due from all sources ... ... 31,502 Other liabilities ... ... ... 14,706 Deficits ... ... ... Nil. Balances ... ... ... 28,167 £63,289 £63,289 The General Account of every Board was in credit on the 31st December, 1909. The total net credit balance on these accounts for the last three years is shown as follows : — Balances. Deficits. Net Balances. £ £ c 1907 ... ... ... ... ... 24,906 939 23,967 1908 ... ... ... ... ... 29,389 Nil. 29,389 1909... ... ... ... ... 28,167 Nil. 28,167 The position of the Boards on this account, therefore, on the whole is still good, although in the total net balance there is a falling-off of £1,222. This is explained by the fact that seven Boards showed decreases in their credit balances amounting to £5,317 altogether, whereas the increases shown by the remaining six Boards amounted only to £4,095. Otago shows the largest credit balance, .£6,204. The next in order are Auckland. £4,737 ; North Canterbury, t3,617; Wellington, £3,033 ; Southland, £3,017 ; Hawke's Bay, £2,779; and Wanganui, £2,091. The Buildings Account refers to moneys granted for two purposes, which In parliamentary appropriation and by the terms of the grants made by the Department are quite distinct, namely,— (a.) Moneys granted for the general maintenance and replacement of school buildings out of the Consolidated Fund, and additional sums paid for the rebuilding of schools destroyed by fire, and for the rent of temporary premises during such rebuilding ; (b.) Moneys appropriated by Parliament and granted out of the Public Works Fund specially for the erection of new schools and the extension of existing schools rendered necessary by increased attendance, and for building teachers' residences in certain cases where suitable houses cannot be rented. The moneys so granted in the year 1909 for the respective purposes named are shown in Tables F7, FB, and F9 of E.-2.