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SCHOOL ATTENDANCE COMMITTEE:
EXPENSES AND ACCOUNTS.

CIRCULAR LETTER OF LOCAL GOVERNMENT BOARD TO BOARDS OF GUARDIANS.

SIR,

Local Government Board, Whitehall, S. W. 15th September, 1877.

1. I am directed by the Local Government Board to bring under the notice of the guardians the subject of the expenses of the School Attendance Committee appointed by them, both as regards the mode of payment and the keeping of the necessary

accounts.

2. By their General Order of 14th April last, the board have directed that the School Attendance Committee shall "from time to time" certify to the guardians in a prescribed form the expenses which they have legally incurred. In that form the particulars of the expenditure are to be stated, with the name and address of the person to whom each sum is due. Although the Order requires the committee to send to the guardians the estimate of expenses quarterly, it does not fix any period for sending the certificate of the expenses actually incurred. Such certificate is to be sent from time to time according to the discretion of the committee; but it will probably be found convenient to send it periodically, whether quarterly or otherwise.

3. On the receipt of this certificate, it will devolve upon the guardians to make the necessary payments; and in doing so, they must follow the course prescribed by the Elementary Education Act, 1876.

4. It is provided by section 31 of that Act, that the expenses of the committee shall be paid "out of a fund to be raised out of the poor rate of the parishes in which the committee act for the purposes of this Act, according to the rateable value of each parish." Having regard, however, to the provisions of section 49, it is clear that the word "parish" in section 31 will mean that part only which is under the jurisdiction of the committee, in any case in which that jurisdiction does not extend over the entire parish. The expenses, therefore, are to be paid, not out of the common fund of the union, but out of a special common fund, which is to be formed by contributions from the several parishes and parts of parishes which are under the jurisdiction of the committee. Those parishes and parts of parishes, therefore, which are

within the jurisdiction of a School Board, or within a Municipal Borough, or within the district of an Urban Sanitary Authority which has been authorised to appoint and has appointed a School Attendance Committee under section 33 of the Act, will be exempt from contributing to the fund in question.

5. In assessing contributions to the common fund in question, the rateable value will be readily ascertained from the approved valuation lists, if there be any; and if not, from the current poor rate. In the case of a part of a parish, the calculation of the contribution must be confined to the rateable value of that part.

6. For the purpose of raising this special common fund, the guardians have the same powers as they have for the purpose of obtaining contributions to their common fund under the Acts relating to the relief of the poor. They will accordingly issue orders to the overseers, calling for the required contributions; and the Board think that these orders should be distinct from the contribution orders issued by the guardians under the Poor Law Acts, though they may be framed in a similar form, adapted to the circumstances of the case. With respect to a part of a parish, it is provided by section 49, that the guardians shall have "the like power of obtaining payment of a contribution from the said part of a parish as they have of obtaining a contribution from the whole parish ;" and as the same section further provides that in such a case "the overseers of the entire parish shall be deemed to be the overseers of such part of a parish," the contribution order relating to such part should accordingly be addressed to those overseers.

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7. The Order should require the overseers to pay the money to the treasurer of the guardians, and he will receive it on behalf of the guardians. The Board think that he should enter it in the same account in which he enters other moneys received on behalf of the guardians, that is to say, in his ordinary account as treasurer, though it will be advisable that the entries should show distinctly that the receipts relate to the School Attendance Committee. like manner the Board think that he should enter in the same account any sums which may be paid to him under Article 16 of the General Order of 14th April last, as well as all payments which he may make by direction of the guardians in respect of the expenses of the committee. The treasurer need not keep a separate account of these receipts and payments, but he should mark them distinctly in his general account as relating to the Committee; and with this view the board think that the cheques drawn by the guardians with reference to such payments should be in some way clearly distinguished.

8. The Board further consider that it will not be necessary that the guardians should keep a separate ledger or book of accounts with reference to these transactions. It appears to the Board that

appropriate accounts may be opened in the general ledger, showing the receipts from the several parishes or otherwise, as well as the payments made by the guardians in respect of the special common fund which is contemplated by the Act.

I am, Sir, your obedient servant,

JOHN LAMBERT,

Secretary.

CIRCULAR LETTER TO OVERSEERS OF THE POOR.

GENTLEMEN,

Local Government Board, Whitehall, S. W.

15th September, 1877.

1. I am directed by the Local Government Board to forward for your information a copy of a Circular Letter which the Board have addressed to Guardians of the Poor, on the subject of the expenses of the School Attendance Committees appointed by

them.

2. The Board desire me to add, that as it is provided, by section 31 of the Elementary Education Act, 1876, that the fund out of which these expenses are to be paid is to be raised out of the poor rate of the several parishes, it will be incumbent upon the overseers to pay out of the poor rates the sums which may be called for by the guardians and consequently, it will not be necessary, except where the jurisdiction of the School Attendance Committee extends over part only of the parish, that the overseers should keep any separate account with reference to these transactions, but the payments will be entered in their ordinary account, in the Receipt and Payment Book.

3. In any case in which the jurisdiction of the School Attendance Committee extends over a part only of the parish, it is provided, by section 49 of the Act, that "the overseers of the entire parish shall be deemed to be the overseers of such part of a parish, and a rate in the nature of a poor rate may be levied therein by such overseers, either as a separate rate or as an addition to the poor rate:" and further that the guardians shall "have the like power of obtaining payment of a contribution from the said part of a parish as they have of obtaining a contribution from the whole parish." The Board consider that in any case of this kind the overseers should keep and submit to the auditor, under the provisions of 39 & 40 Vict. c. 61, s. 37, a separate account of this special levy, whether it be collected as a separate rate or as an addition to the poor rate.

I am, Gentlemen, your obedient servant,
JOHN LAMBERT,

Secretary.

ORDER OF LOCAL GOVERNMENT BOARD PRESCRIBING ATTENDANCE AS REGARDS WORKHOUSE SCHOOLS.

TO THE GUARDIANS OF THE POOR of the several Unions and Separate Parishes in England and Wales ;—

TO THE BOARDS OF MANAGEMENT of the several District Schools formed under the Poor Law Amendment Act, 1844, and the Acts amending the same;

And to all others whom it may concern.

Whereas by Section 5 of the Elementary Education Act, 1876, it is enacted as follows:

"A person shall not, after the commencement of this Act, take into his employment (except as hereinafter in this Act mentioned) any child

1. Who is under the age of ten years or

2. Who, being of the age of ten years or upwards, has not obtained such certificate either of his proficiency in reading, writing, and elementary arithmetic, or of previous due attendance at a certified efficient school, as in this Act in that behalf mentioned, unless such child, being of the age of ten years or upwards, is employed and is attending school, in accordance with the provisions of the Factory Acts, or of any bye-law of the local authority (hereinafter mentioned) made under section seventy-four of the Elementary Education Act, 1870, as amended by the Elementary Education Act, 1873, and this Act, and sanctioned by the Education Department."

And whereas, by Section 48 of the said Act, it is provided that the term "certified efficient school" in that Act means (among other schools) "any workhouse school certified to be efficient by the Local Government Board;"

And whereas, by Rule No. 11 in the First Schedule to the said Act, it is provided that attendance for the purpose of that Schedule includes, where the attendance is at a workhouse school, such

attendance as may be from time to time directed for the purpose by the Local Government Board:

Now therefore, we, the Local Government Board, in pursuance of the powers given by the Statutes in that behalf, hereby direct, for the purpose of the said Schedule as regards children who attend a workhouse school certified by the Local Government Board to be efficient, as follows:

ARTICLE I.-An attendance of a child at a workhouse school certified as aforesaid shall be deemed to be an attendance for the purpose of the said Schedule, where such child has attended the school and been under instruction in secular subjects at the morning or afternoon meeting of the school for not less than two hours if the child is above seven years of age, or for not less than one hour and a half if the child is above five and under seven years of age.

Provided, that where a child, if above seven years of age, has so attended and been under instruction in secular subjects for not less than three hours in the morning and one hour in the afternoon of the same day; or if above five and under seven years of age, for not less than two hours in the morning and one hour in the afternoon of the same day, each such attendance shall in each case be deemed to be an attendance for the purpose aforesaid.

ARTICLE II. Any time which may be devoted to instruction in drill or to industrial training, other than a reasonable time for needlework in the case of girls, shall not be included in the time prescribed for an attendance for the purpose aforesaid. ARTICLE III.In this Order,—

The word "union" includes any union of parishes inccr-
porated or united for the relief or maintenance of the pcor
under any Act of Parliament;

The term 66
separate parish" means a parish or place which
is under a separate board of guardians;

The word "guardians" includes any governors, directors,
managers, acting guardians, vestrymen, or other officers
appointed or entitled to act in the distribution or ordering
of relief to the poor from the poor rates under any Act of
Parliament;

The term 66

workhouse school" includes any school, certified as aforesaid, belonging to a union or separate parish which is under distinct management from that of the workhouse, whether the school buildings are part of the workhouse premises or, being separate from the workhouse, are situated either within or without the limits of the union or separate parish, and also any school belonging to a school district formed under the Poor Law Amendment Act, 1844, and Acts amending the same.

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