CLASS IV. continued.

VOTE 10.-PUBLIC EDUCATION, IRELAND-continued.

EXPLANATION of the Causes of Variation between Expenditure and Grant.

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.

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.

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 subcentres for the members of the inspection staff.

Sub-Head C.-Training Colleges :

C. 1.-Marlborough Street Training College
Casual Excess.

C. 2.-Training Colleges under Private Management

£. 1. 6. 2. Excess.

- £. 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

Casual saving.

D. 2.-Other Model Schools

. £. 45. 10. 1. Saving.

£. 352. 12. 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 subheads amounted to 1,153,630., and the payments therefrom to 1,178,1147. 19s. 9d.-an excess of 24,4847. 19s. 9d. This excess is due to the fact that, in accordance with sanction previously obtained from the Treasury, a sum of over 40,000l. 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.

Had this special payment not been made there would have been a saving for the year of about 16,000l. on the combined Sub-Heads, of El and H.

Close approximation of expenditure and estimate cannot be relied upon under these combined Sub-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 40,000l. having been retained for the year pending the settlement arrived at after the estimate was framed, of a new scheme for pupil teachers and The estimate for this service is now considerably reduced, and is limited to the amount of the anticipated expenditure under the new scheme.

CLASS IV. continued.

-7

VOTE 10.-PUBLIC EDUCATION, IRELAND-continued.

EXPLANATION of the Causes of Variation between Expenditure and Grant-continued.
£. 218. 1. 4. Saving.

B. 4.-Retiring Gratuities

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 consequence 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.

Saving 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 sub. organizers during the year by vacancies.

The demands made during the year by school managers for grants of science equipment were unexpectedly small.

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.

The expenditure as recorded under Sub-heads E1, E2, and H, includes sums of 31. 2s. 11d., -l. 88. 10d., and 21. 198. 1d. 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 61. 10s. 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.

Ditto.

Notes to Sub-Head B. 1

Notes to Sub-Head D.

Notes to Sub-Head D. 2

Notes to Sub-Head F. 1

One watchman received 561. 3s. 2d. and another)
46. 16s. as pension out of the Dublin Metropolitan
Police Vote (Class iii. vote 18).

One Inspector received from the Intermediate Educa-
tion Board for duties in connection with marking
Examination Papers.

The Medical Attendant who was paid 407. under this)
Sub-head, received as Divisional Surgeon from the
Dublin Metropolitan Police Vote 180l., 301. from
Home Office for reporting on accidents in factories,
and 107. for attendance on Prisoners in Cells. (He)
also received 1007. 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.

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

The Surplus of 4,014l. 8s. 7d., shown on the Account of the Vote for "Public Education, Ireland," for the year ended 31st March, 1905, has been surrendered.

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

Examined,

C. H. Archibald.

John A. Kempe, Comptroller and Auditor General.

CLASS IV. continued.

VOTE 10.

PUBLIC EDUCATION, IRELAND.

Excess.

Sub-Head C.
Training
Colleges.

Residual

Grant.

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL.

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.

2. With reference to paragraph 4 of my Report of last year, I have been informed that correspondence is proceeding with the view of rendering more effective the 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.

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 Postponed 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, 1,1877. 128. 2d.

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.

EXPLANATION of the Causes of Variation between Expenditure and Grant.

A.-Salaries:

In the Estimate for 1905-06 provision was made for a Secretary at a
salary of 450l., for a Clerk at a salary of 155l., and for an allowance
of 157. in respect of copying. The Clerk was appointed in May, 1904,|
at 1507. rising by annual increments of 51. to 300l. per annum; con-
sequently, he should, in the ordinary course, have commenced to enjoy
1557. in May, 1905. However, not having secured his Civil Service
Certificate, he was not eligible for the increment, and 51. was thus
saved on the Vote. In addition 127. 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.

C.-Incidental Expenses :

1. Stationery.-Saved 2. Law Costs.-Saved

3. Postage. Excess