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Class IV.—continued.

VOTE 7.

UNIVERSITIES AND COLLEGES, GREAT BRITAIN, AND INTERMEDIATE

EDUCATION, WALES.

ACCOUNT of the Sum Expended, compared with the Sum Granted, in Aid of the

Expenses of certain UNIVERSITIES and COLLEGES in GREAT BRITAIN, and of the Expenses under the Welsh Intermediate Education Act, 1889 (52 & 53 Vict. c. 40, s. 9), in the Year ended 31st March 1906, showing the Surplus or Deficit upon each Sub-Head of the Vote.

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CLASS IV. continued.

VOTE 7.-UNIVERSITIES AND COLLEGES, GREAT BRITAIN, AND INTERMEDIATE EDUCATION,

WALES—continued.

The Surplus of 5781. 13s. 5d. shown on the Account of the Vote “ Universities and Colleges, Great Britain, and Intermediate Education, Wales," for the year ended 31st March 1905, has been surrendered.

, 26 October 1906.

W. Blain, Accounting Officer.

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

John A. Kempe,
W. M. Martin.

Comptroller and Auditor General.

VOTE 7.

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL.

Accounts.

1. The Expenditure out of the Grants in Aid for which this Vote is taken is not examined in my Department, but as regards Intermediate Education, Wales, in view of the terms of the Estimate and of the Act, it is ascertained that the Aggregate Grant for the Schools in each County does not exceed the amount produced by a County.-Rate which is limited to one half-penny in the Pound on the aggregate amount of the rateable value of the property in the County.

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CLASS IV.-continued.

VOTE 8.

PUBLIC EDUCATION, SCOTLAND.

ACCOUNT of the Sum Expended, compared with the Sum Granted, for Public EDUCATION

in SCOTLAND, and for SCIENCE AND ART in ScOTLAND, including a Grant in Aid, in the Year ended 31st March 1906, showing the Surplus or Deficit upon each Sub-Head of the Vote.

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£. 3. d. Estimated Amount of Extra Receipts payable to Exchequer

80 Amount of Extra Receipts realised in the Year 1905–1906, and paid over to Exchequer - 75 197

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CLASS IV. continued.

VOTE 8.—PUBLIC EDUCATION, SCOTLAND—continued.

EXPLANATION of the Causes of Variation between Expenditure and Grant.
Sub-Head A.–The saving was due to changes in the Staff.
Sub-Head B.-Casual Variation.

Sub-Head C.- The saving was due chiefly to changes in the Staff, and partly to less being spent on Music Inspection than was estimated.

Sub-Head D.—The excess was due to the amount for Removal Expenses having been larger than was expected.

Sub-Head E.-Casual variation.

Sub-Head F.—The excess was due to the number of these children being somewhat larger than had been estimated.

Sub-Head G.-Casual variation.

Sub-Head H.-The excess was due to the average attendance in Voluntary Schools being slightly higher than estimated.

Sub-Head J.-The large saving was due to the decision in March, 1906, that the unspent balance of the General Aid Grant should be surrendered, instead of being transferred to the Suspense Account proposed to be established under Their Lordships' Minute of 16th February 1905.

Sub-Head L.— The saving was due in small part to the falling in of more Code Pensions than had been expected, but chiefly to the amount required for Superannuations and allowances under the Act, 61 and 62 Vict. c. 57, being somewhat less than had been estimated.

Sub-Heads M., N. 1, 2, 4, 5, 6, O. and P. 1 and 2-Casual variation.

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EXTRA REMUNERATION.

£. s. d.

- 536 13 4! The Architect received

from the Paymaster General as Pension as

late Architect and Surveyor for Scotland,

for inspecting and reporting on Science The Director of the Royal Scottish Museum 34

Classes at Central Institutions. A Staff Clerk received

74 9

for services as Auditors under the Educa. · 128 9

tional Endowments (Scotland) Act 1882. The Accountant in Edinburgh received

85 14

for inspecting Higher Class Schools and for Twelve Inspectors received

578 9

setting or revising examination papers in Three Junior Inspectors received

131 11 6

connection with the Leaving Certificate A Keeper, Royal Scottish Museum, received 56 5 6

Examination.

for revising examination papers and for Three Staff Clerks received

171 4

Clerical Assistance in coniection with the Three Second Division Clerks received

82 17

Leaving Certificate Examination.

99

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The Surplus of 112,4611. 15s. 1d., shown on the Account of the Vote “Public Education, Scotland," for the year ended 31st March 1905, as amended in accordance with the Comptroller and Auditor General's report, has been surrendered.

G. L. Apperson, Dover House, Whitehall.

J. Struthers,
Secretary and Accounting Officer.

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

John A. Kempe, Examined,

Comptroller and Auditor General. C, H. Archibald.

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1. EXPENDITURE in excess of the Estimate has been incurred under Sub-Heads Excess. D., F., H., and N. 6.

2. Included in the Expenditure under Sub-Head J. are various sums amounting to Sub-Head J. 1,5001. in respect of Services for which provision was made in previous Estimates under Special a separate Sub-Head, entitled “Special "Grants to Schools in Highlands and Islands."

Grants. 3. In paragraph 3 of my Report of last year I referred to the question of the Grants for recovery from ex-Students of Training Colleges of the cost of their training when Training of

Teachers. they failed to adopt the profession of teaching. I understand that fresh Regulations have been issued upon the subject of Training Colleges generally, but I am not at present able to judge how far they will secure recoveries in such cases. 4. The Capital and. Income Accounts of the Elementary School Teachers' (Scotland) Teachers'

Deferred Deferred Annuity Fund for the year 1905-6 are appended to this Report.

Annuity

Fund. 5. The Amount to be Surrendered is, as shown by the Account, 94,1141. 88. 10d. Surplus.

£. S. d. Grant

1,817,290
Expenditure

1,723,175 11
Net Surplus to be surrendered - £ 94,114 8 10

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GRANT IN AID.

6. A Statement is appended to the Account, showing the Expenditure out of the Grant in Grant in Aid for the Purchase of Specimens, Books, &c., for the Edinburgh Museum, Aid,

Sub-Head and the balance at the close of the year.

N. (3). The Statement has been audited in detail in my Department, and is correct.

John A. Kempe,
Comptroller and Auditor General.

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