Nov. 26.] THE NEW ZEALAND GAZETTE. 3255

cation under these regulations, or he may decline to make any grant whatever: Provided that where the cost of approved sites, buildings, furniture, fittings, and permanent apparatus is provided in part by voluntary contributions and subsidy thereon grants shall not be made for more than the remaining part of the actual cost.

44. Grants for the rent, or for the cost of sites, buildings, furniture, fittings, and permanent apparatus must not be applied to any other purpose, and a separate account must be kept by the controlling authority or by the managers, as the case may be, of all moneys so granted, which account shall be open to the inspection of any Inspector of the Department or other officer of the Department deputed thereto, or of any officer of the Audit Department.

45. In the event of any land, buildings, fittings, furniture, or permanent apparatus purchased with or by the aid of public funds for the purposes of manual and technical instruction ceasing to be used for those purposes, such land, buildings, furniture, fittings, and apparatus shall become the property of the Government to the extent of the amount contributed from such funds, including any voluntary contributions in respect of which subsidy has been paid under the Act.

46. (i.) By way of incidental allowances there shall be paid to the controlling authority, or to the managers, as the case may be, of each technical or manual-training school or class an annual grant at a rate not exceeding 30 per cent. of the total gross amount payable under the regulations for tuition during the year in respect of such school or class, including—

(a.) Salaries and allowances of full-time teachers classified under these regulations;

(b.) Salaries and allowances of principals, vice-principals, and supervisors recognized under these regulations;

(c.) Teacher-hour capitation payable under these regulations:

Provided that for recognized classes in elementary agriculture, dairy-work, and general elementary science, there shall be paid in lieu of such annual grant a capitation allowance at the rate of 1d. for each hour of instruction for each unit of average attendance.

(ii.) The purposes to which such incidental allowances may be devoted shall be such only as are comprised under the following heads:—

(a.) Office-staff salaries, exclusive of payments for the administration of endowments and management of boardinghouses: Provided that the proportion of such office-staff salaries paid out of allowance for incidentals shall not exceed in any year one-fifth part of the total allowance for incidentals for that year;

(b.) Other office expenses, including payments for furniture, equipment, printing, advertising, stationery, postages, telephones, rent, fuel, incidental bank charges, and audit or other payments under regulations:

(c.) Legal expenses not connected with the administration of endowments:

(d.) Provision of fittings, furniture, apparatus, material, and stationery for class use:

(e.) Cleaning and sanitary service, heating, lighting, ventilating, and water-supply in connection with the school or class:

(f.) Maintenance of buildings, care and improvement of sites and grounds, and maintenance and repair of equipment:

(g.) Provision of books, casts, and pictures for school purposes:

(h.) Payment of approved travelling expenses and allowances of instructors and pupils:

(k.) Payment of fees of examiners and examination supervisors:

(m.) Hire of models for art classes:

(n.) Payment of salaries of part-time teachers and laboratory and workshop assistants:

Provided that expenditure in connection with boardinghouses or teachers’ residences shall not, without the approval of the Minister, be included as incidental expenses; provided further that if provision has been made for the cost of all items specified in subclauses (a) to (n) inclusive hereof the incidental allowances may be expended on general purposes for which the Board’s funds are legally applicable, for the purpose of subsidizing up to a limit of £1 for £1 contributions from parents and others for the purchase of material and apparatus for the encouragement of organized school games, for the conveyance of pupils to the technical school or classes, and for school prizes (provided that the amount expended from this source on school prizes for any school in any calendar year shall not exceed £25, or a sum equal to 1s. 6d. per unit of the roll number at the 1st March in that year, whichever shall be the smaller).