880
THE NEW ZEALAND GAZETTE.
[No. 43

vested in the School Commissioners under “The Education Reserves Act, 1877;” and the amount in each case of such rents or profits shall be deducted from the grants thereafter payable to the Board.

III.—AUDIT OF ACCOUNTS.

1. Every Education Board shall, during the month of January in every year, cause its accounts to be made up for the year ending the thirty-first day of December previous, and shall submit the same for audit to the Auditor appointed for the purposes of the said Act, in or for the district for which such Board is constituted.

2. Every such Auditor shall have access to all the books and accounts of the Board, and of its officers, and shall examine the general statement of the receipts and expenditure of the Board, and compare the same with the accounts and vouchers relating thereto, and shall either certify under his hand that he has found the same to be correct, duly vouched, and in accordance with law, or specially report to the Minister of Education holding office for the time being under “The Education Act, 1877,” in what respect he finds it incorrect, unvouched, or not in accordance with law.

3. The Board of each Education District shall, in the month of December in every year, appoint an Auditor or Auditors to audit the accounts of the School Committees within the district, and shall in the same month notify to each School Committee the name of the Auditor who is appointed to audit the accounts of such Committee for the year in which such appointment is made.

4. Every School Committee shall, not later than the fifteenth day of January in every year, make up its accounts for the year ending the thirty-first day of December previous, and shall immediately thereafter submit the same to an Auditor appointed by the Board of the Education District within which the school or schools under the jurisdiction of the Committee are situated.

5. The Auditor appointed to audit the accounts of any School Committee shall have access to all the books and accounts of the Committee and of its officers, and shall examine the general statement of the receipts and expenditure of the Committee, and compare the same with the accounts and vouchers relating thereto, and shall either certify under his hand that he has found the same to be correct, duly vouched, and in accordance with law, or specially report to the Education Board of the district in what respect he finds it incorrect, unvouched, or not in accordance with law.

IV.—INSPECTION OF SCHOOLS AND STANDARDS OF EXAMINATION.

1. Once in every year every public school shall be both inspected and examined by a Public School Inspector. If possible, there shall be an interval of time between the inspection and the examination. As soon as possible after the inspection the Inspector shall present an “inspection report,” and as soon as possible after the examination an “examination report.” In these regulations a year means a year counted from the 1st of January.

2. The inspection report shall relate to such topics as the following:—
   I. List of standard classes and teachers; II. Remarks on the organization, as shown under Topic I.; III. Suitability of time-tables; IV. Remarks on the methods and quality of the instruction in general or in detail; V. Order and discipline, and the tone of the school with respect to diligence, alacrity, and obedience; VI. Supervision in recess; VII. Manners and general behaviour of the pupils; VIII. State of buildings, ground, and fences; IX. Sufficiency of school accommodation; X. Cleanliness and tidiness of rooms and premises, including outside offices; ventilation and warming; XI., &c. Other topics.

The report shall be divided into sections, and the section relating to any topic in the foregoing list shall bear the number assigned to that topic in the list. The omission of any number shall be sufficient to indicate that the Inspector does not deem it necessary to report on the topic corresponding to that number. Section I. shall in no case be omitted from the report: it shall show what “standard classes” within the meaning of Regulation 4 there are in the school, whether the standard classes are grouped in classes for instruction, and, if so, how they are grouped, and by what teacher each class is taught, describing each teacher by his position in the school as “sole teacher,” “head master,” “first assistant,” “third-year pupil-teacher,” or as the case may be. Any section except section I. may, if the Inspector so choose, consist of the appropriate number and of a single word, such as “satisfactory.”

3. The examination report shall show the number of pupils presented in each standard class, the number of “passes” in each standard, of failures in each class, of “exceptions” in each class, and of pupils absent from each class, the “percentage of passes,” the “percentage on class-subjects,” the “additional marks,” and the character of the work done