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CLASS IV.-continued.

VOTE 10.-PUBLIC EDUCATION, IRELAND—continued.

EXPLANATION of the Causes of Variation between Expenditure and Grant.

Sub-Head A.-Administration : A. 1.-Office Salaries, Wages, &c.

£. 177. 19. 5. Excess. Excess due to payment for extra attendance to the members of the Office Staff for preparation of

Parliamentary Returns required during the year. A. 2.-Travelling Expenses

£. 139. 11. 4. Excess. Travelling and personal expenses of Commissioners for attendance at meetings of the Board were somewhat

higher than anticipated. A. 3.-Legal Expenses

£. 1. 11. 9. Saving Casual Saving A. 4.- Rents

£. 12. 4. Saving. Casual Saving A. 5.--Incidental Expenses

- £. 199. 11. 7. Excess. The cost of advertisements was much higher than anticipated, and more stamps were required for official use

than was expected. Sub-Head B.- Inspection : B 1.-Salaries

£. 103. 17. 3. Saving. Saving due mainly to the falling off in the number of Evening Schools, with a consequent diminution in the

amount of fees payable to the Inspectors in regard to the inspection of such schools. B. 2.-Travelling and Personal Expenses

£. 2,078. 13. 10. Saving. This saving arises principally from the decrease in the amount of inspection caused by the falling off during

the year in the number of Evening Schools ; there was also some economy effected through the use of sub

centres for the members of the inspection staff. Sub-Head C.-Training Colleges : C. 1.-Marlborough Street Training College

£. 1. 6. 2. Excess. Casual Excess. C. 2.-Training Colleges under Private Management

. - £. 258. 10. 6. Excess. The number of diploma bonuses awarded during the year in respect of ex-King's Scholars was slightly larger

than anticipated. Sub-Head D.-Model Schools : D. 1.-Central Model Schools

• £. 45. 10. 1. Saving. Casual saving. D. 2.-Other Model Schools

£. 352. 1. Excess. The Expenditure in respect of charing, the up-keep of the domestic establishment attached to these schools,

and of supply of School apparatus, etc., was somewhat larger than anticipated.
Sub-Head E. --National Schools, &c. :
E. 1.-Principals and Assistants in Ordinary National Schools and

Model Schools, and Teachers paid by Capitation, Manual
Instructresses, Workmistresses, &c.

£. 102,696. 10. 7. Excess.
Sub-heads E. 1 and H form the common fund for payments to Teachers ; the total sum voted under these sub-

heads amounted to 1,153,6301., and the payments therefrom to 1,178,1141. 198. 9d.-an excess of 24,4841. 198. 9d. This excess is due to the fact that, in accordance with sanction previously obtained from the Treasury, a sum of over 40,000?. due to teachers as Residual Capitation Grant in respect of the year ended 31st December, 1905, was paid in the month of March, 1906, instead of in the following month as in preceding years. This action was taken in order to reduce, as far as the funds in the hands of the Commissioners from the sums voted to them for the expenditure of the year would permit, the amount of payment in respect of capitation grant due and fully matured for discharge in the year ending 31st March,

1906, necessarily postponed to the ensuing financial year. Hnd this special payment not been made there would have been a saving for the year of about 16,0001. on the

combined Sub-Heads, of El and H. Close approximation of expenditure and estimate cannot be relied upon under these combined Suh-Heads,

which comprise nearly the whole amount of the Vote, and which are governed by an extensive and complex

code of rules. E. 2.—Monitors

£.11,202. 8. - Saving This saving is due to the estimate provision for the sub-head of 40,0001. having been retained for the year

pending the settlement arrived at after the estimate was framed, of a new scheme for pupil teachers and

monitors, The estimate for this service is now considerably reduced, and is limited to the amount of the anticipated

expenditure under the new scheme. E. 3.-Organising Teachers

£. 27. 7. 2. Saving. Casual saving. 27.

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12.

CLASS IV.-continued.

VOTE 10.-PUBLIC EDUCATION, IRELAND-continued.

, .

EXPLANATION of the Causes of Variation between Expenditure and Grant-continued.

R. 4.-Retiring Gratuities

£. 218. 1. 4. Saving. The expenditure under this Sub-Head cannot be estimated in advance with any close degree of accuracy. The

claims for award of Retiring Gratuities in 1905-6 were considerably less than the average for preceding years.

E. 5.-Repayment of Commission to Local Sub-Postmasters, and Incidentals £. 28. 4. 11. Saving.

Casual saving.
E. 6.-Free Grants of Requisites

• £. 205. 3. 9. Saving.
The awards of Free Stock to new schools made during the year were much fewer than usual in consequence of

the suspension of grants towards the cost of building schoolhouses.

E. 7.-Evening Schools

• £. 11,071. 11. 8. Saving. The saving under this Sub-Head is in conseqnence of the extensive decline in the number of Evening Schools

in operation during the past year.

Sub-Head F.-Manual and Practical Instruction :
F. 1.-Salaries, Fees and Travelling Expenses of Staff, &c.

- £. 728. 1. 8. Saving. Saviug due to the fact that claims from teachers for expenses incurred in attending courses of instruction at

local centres were fewer than anticipated. There was also a temporary depletion of staff of suborganizers during the year by vacancies.

F. 2.-Equipment Grants

£. 2,565. 3. 2. Saving. The demands made during the year by school managers for grants of science equipment were unexpectedly

small.

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Sub-Head J.-Appropriations in Aid .

. £. 1,631. 15. 1. Deficit. Deficit due to the fact that, subsequent to the framing of the estimate, sanction was given by the Treasury

for payment being made to the Teachers of school fees collected from model school pupils ; such fees were hitherto appropriated in aid of the Vote.

SUMMARY OF APPROPRIATIONS IN AID.

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LOSSES IRRECOVERABLE. The expenditure as recorded under Sub-heads E1, E2, and H, includes sums of 31. 2s. 11d., 1. 88. 10d., and 21. 198. id. respectively paid in error, but which cannot now be recovered ; application has been made for authority from the Treasury for writing off these sums, amounting in the total to 6l. 108. 10d. as irrecoverable.

CLASS IV.-continued.

VOTE 10.--PUBLIC EDUCATION, IRELAND-continued.

EXTRA REMUNERATION.

Return showing Extra Remuneration (when exceeding £25) received by Officers of the Board out of Public Funds, in addition to their fixed salaries during the year ended 31st March 1906.

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Notes to Sub-Head B. 1

77

Notes to Sub.Head D.

220

One Inspector received from the Intermediate Educa-
tion Board for duties in connection with marking
Examination Papers.
The Medical Attendant who was paid 401. under this
Sub-head, received as Divisional Surgeon from the
Dublin Metropolitan Police Vote 1801., 301. from
Home Office for reporting on accidents in factories,
and 101. for attendance on Prisoners in Cells. (He
also received 1001. for Medical Services from the
authorities of Marlborough Street Training College,
out of moneys obtained by them from the Education
Vote.)
One of the teachers of the Metropolitan Model Schools
received from the Intermediate Education Board for
duties in connection with Examination of Answer
Books in Arithmetic.

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80

Notes to Sub-Head F. 1

The Directress of Needlework received from the War
Office Vote an annuity in consideration of services of
her deceased brother.

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827 7 5

The Surplus of 4,0141. 8s. 7d., shown on the Account of the Vote for "Public Education, ireland,” for the year ended 31st March, 1905, has been surrendered.

W. J. M. Starkie,
Resident Commissioner and Accounting Officer.

Office of National Education,
Dublin, 26 November, 1906.

R. Naish.

Accountant.

I certify that this Account has been examined under my directions, and is correct.

John A. Kempe, Comptroller and Auditor General.

Examined,

C. H. Archibald.

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Class IV. continued.

VOTE 10.

PUBLIC EDUCATION, IRELAND.

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL.

Excess.

1. EXPENDITURE in excess of the Estimate has taken place under Sub-Heads A. 1, A. 2, A. 5, C. 1, C. 2, D. 2, E. 1, and G. 2.

Sub-Head C. 2. With reference to paragraph 4 of my Report of last year, I have been informed Training that correspondence is proceeding with the view of rendering more effective the Colleges. obligation entered into by the Scholars on their admission to the Training Colleges, to

refund, under certain circumstances, to the Commissioners the sums advanced for their maintenance and tuition.

Residual 3. With reference to paragraph 4 of the Report for 1902-3, and to the Second Report Capitation of the Public Accounts Committee for 1904 (page vii.) dealing with the question of the Grant.

postponement of payment of Residual Capitation Grant until the following financial Expenditure year, I have to state that a settlement has now been effected without having recourse

to a Supplementary Estimate. With the sanction of the Treasury, bona fide savings on the Vote are devoted to the payment of arrears of this Grant, and it is anticipated that from the year 1907–8 it will be possible to make all the payments within the financial year to which they relate.

Surplus.

4. The Amount to be Surrendered is, as shown by the Account, 1,1871. 128. 2d.

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CLASS IV. continued.

VOTE 11.

ENDOWED SCHOOLS COMMISSIONERS, IRELAND.

ACCOUNT of the Sum Expended, compared with the Sum Granted, to pay the Expenses of the

Office of the COMMISSIONERS for MANAGING certain SCHOOL ENDOWMENTS in IRELAND, in the Year ended 31st March, 1906, showing the Surplus or Deficit upon each Sub-Head of the Vote.

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EXPLANATION of the Causes of Variation between Expenditure and Grant.

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A.-Salaries :

In the Estimate for 1905–06 provision was made for a Secretary at a

salary of 4501., for a Clerk at a salary of 1551., and for an allowance
of 15l. in respect of copying. The Clerk was appointed in May, 1904,
at 1501. rising by annual increments of 51. to 300l. per annum ; con-
sequently, he should, in the ordinary course, have commenced to enjoy
1551. in May, 1905. However, not having secured his Civil Service
Certificate, he was not eligible for the increment, and 5l. was thus
saved on the Vote. In addition 121. 12s. 6d. of the sum provided for

copying remained unexpended. B.— Travelling:

Three SPECIAL Meetings of the Board were held during the year, and the

Expenditure thus entailed caused the Vote to be exceeded.

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