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MEMORANDUM ON THE

BOARD OF EDUCATION
ESTIMATES, 1925-1926.

Presented to Parliament by Command of His Majesty.

G

R

LONDON:

PRINTED AND PUBLISHED BY HIS MAJESTY'S STATIONERY OFFICE To be purchased directly from H.M. STATIONERY OFFICE at the following addresses: Adastral House, Kingsway, London, W.C.2; 28, Abingdon Street, London, S. W.1; York Street, Manchester; 1, St. Andrew's Crescent, Cardiff;

Cmd 2386.

or 120, George Street, Edinburgh;

or through any Bookseller.

Price 6d. Net.

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15. Numbers of teachers, and their ratio to numbers of pupils 21-23

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BOARD OF EDUCATION.

MEMORANDUM

ON THE

BOARD OF EDUCATION ESTIMATES, 1925-26

Note. The Board's Estimates and the printed notes appended thereto, aim at giving precise information, subhead by subhead, showing (a) for what objects the money is to be spent, (b) for every grant contained in each subhead, under what regulations the grant will be distributed, (c) what are the factors on which the amounts payable are calculated, and (d) how the factors, and the amounts, compare with recent actuals, or recent estimates, or both.

The Board's Appropriation Accounts show the expenditure, as compared with the Estimates; and the printed notes appended to those accounts are directed primarily to the variations between estimate and expenditure; but they also supplement the accounts (which are cash accounts) with other statements in order to bring out more fully and accurately the financial position. Besides showing the expenditure proper to the year (as distinguished from the cash paid in the year), the printed notes to the Accounts bring into a combined statement the expenditure of the local authorities and of the Board upon the educational services which are administered by local authorities with the aid of grants from the Board. The Board's object in printing those notes is to give to Parliament the fullest answer that they can give in brief compass to the question how the money voted by Parliament in aid of education in England and Wales is expended.

The Board's annual Estimates Memorandum sets out in more summary fashion the main figures of the Estimates, and deals with subjects which are important in their bearing on the Estimates, but cannot conveniently be treated in notes that follow the order of the Estimates, subhead by subhead. The memoranda follow the same general plan of arrangement from year to year, but different topics are selected for fuller treatment in them as occasion requires.

(18043) (17673) Wt. 1730/642 1000 4/25 Harrow G 31

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1. Board's Estimates.-The Estimate of the expenditure of the Board of Education in 1925-26 (Class IV, Vote 1) is £40,652,754 being a decrease of £1,230,356 from the Vote of £41,900,010 for 1924-25, after deducting from the latter figure a sum of £16,900 in respect of a service now transferred to the Ministry of Health (Class VII, Vote I).

The following table compares this figure with those of recent years :

1913-14 ..

1918-19 ..

1919-20 ..

1920-21

1921-22.

1922-23..

1923-24 ..

1924-25 ..

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proposed for 1925-26

2. The Estimates Summarised.-The summary by subheads will be found on page 6 of the Estimates themselves. The summary by groups is as follows:

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