E.—l

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Table X.—Summary of the Accounts of Income and Expenditure for 1911 furnished by the Governing Bodies of- Secondary Schools. Receipts. Expenditure. £ s. d. £ s. d. Credit balances on Jst January, 1911 .. 22,143 1 6 Debit balances on Ist January, 1911 .. 7,597 5 0 Endowment reserves sold, and mortgage Expenses of management . . .. 4,015 16 9 moneys repaid and insurance .. 1,310 410 School salaries .. .. .. 64,491 17 11 Rents, &c, of reserves .. .. 32,863 8 2 Boarding-school accounts .. .. 17,310 7 6 Interest on moneys invested .. .. 1,402 18 4 Scholarships and prizes .. .. 2,228 1 6 Reserves revenue .. .. .. 5,709 1 8 Printing, stationery, fuel, light, &c. .. 5,388 611 Government payments — Buildings, furniture, insurance, rent, and For manual instruction, capitation, rates .. .. .. .. 55,749 3 3 and subsidies .. .. .. 1,309 1 7 On endowments .. .. .. 6,343 14 6 Eor free places, capitation, and subsidy On manual instruction, exclusive of on voluntary contributions .. 46,345 18 10 buildings.. .. .. .. 1,206 13 9 Grants for buildings, sites, furniture, Interest .. .. .. .. 3, 048 2 4 &c. .. .. .. .. 11,588 6 7 Sundries not classified .. .. 5,918 17 0 Statutory grant (Marlborough High Credit balances, 31st December, 19)1 .. 27,863 17 6 School) .. .. .. 400 0 0 School fees (tuition).. .. .. 17,768 16 4 Boarding-school fees, &c. .. .. 22,456 3 3 Sundries not classified .. .. 28,839 5 11 Debit balances, 31st December, 1911 .. 9,025 16 1] £201,162 3 11 £201,162 3 11 The following table gives a comparison of the chief items of income and expenditure with those for 1909 and 1910 :— 1909. 1910. 1911. Income. £ £ £ Income from reserves and endowments ... 37,478 38,980 39,975 Grants from Government (exclusive of building grants)* ... ... ... ... 41,258 42,492 48,055 Building grants ... ... ... ... 4,746 11,794 11,588 Tuition fees ... ... ... ... 18,887 17,828 17,769 Expenditure. Salaries of staff ... ... ... ... 56,494 60,024 64,492 Expenses of management ... ... ... 3,637 4,334 4,016 Buildings, &c. ... ... ... ... 41,911 53,554 55,749 * These include, in addition to grants for secondary education properly so called, amounts paid to secondary schools as controlling authorities of technical classes: These amounts in the years 1909, 1910, and 1911 were respectively £6,521, £850, and £1,018. The receipts under " Tuition fees " are still gradually declining, owing to the steady advance of the free-place system. All other items show an increase in receipts or expenditure, as the case may be, with the exception of management and building grants. The Education Amendment Act of 1908, by the introduction of a higher scale of capitation on free pupils, benefits not only those secondary schools which have few, if any, endowments, but also the more numerous class of schools whose income from endowments is small in proportion to the number of pupils ; further, it will relieve from anxiety those schools where a necessity arises for a large building expenditure in any year, as the effect of the new sliding scale is that in any year the total of the net annual income from endowments and the capitation—that is, of the moneys available for the payment of staff salaries and working-expenses— cannot, with due safeguards, fall frelow £12 10s. per pupil—a sum which past experience shows to be just sufficient. Twenty of the secondary schools show a credit balance at the end of the year, and eight a debit balance. The net credit balance of all schools taken together has increased from £14,546 in 1910 to £16,838. This must be considered exceedingly satisfactory, as several High School Boards undertook heavy building programmes during the year ; and only one-fifth of the funds therefor was supplied by the Government. Attention has been drawn in previous reports to the urgent necessity devolving upon the High School Boards for making better provision for the salaries of their staffs. It was stated that in many schools the staffs were inadequate and, in view of the high qualifications expected, indifferently paid. The Department is, therefore, pleased to be in a position to record that this year the average salary of secondary-school teachers has been considerably improved. The total payments for salaries have increased by over £4,400, while the average salary of male assistant