AN EXEMPLIFICATION

AND

GUIDE

TO THE KEEPING OF THE

ACCOUNTS

OF

SCHOOL BOARDS.

BY

GEORGE GIBSON, Esq.,

District Auditor,

AUTHOR OF "AN EXEMPLIFICATION OF ACCOUNTS FOR URBAN
AND RURAL SANITARY AUTHORITIES."

London:

KNIGHT AND COMPANY, 90 FLEET STREET.

II. INSTRUCTIONS AS TO SCHOOL BOARDS IN EXPLANATION OF THE

Introduction.

THE present work has been compiled in the hope of removing the difficulty experienced in finding persons willing to undertake the duties of Clerks to School Boards in Rural Districts, such difficulty often necessitating the employment of professional men residing at great distances from the places of meeting of School Boards, and thus materially increasing the expenditure of such Boards, coupled with the disadvantage of non-resident Clerks.

It would appear that the difficulty referred to has its origin in the fact, that the keeping of School Board's Accounts forms part of the duties to be performed by the Clerk-the persons available for the post in question in Rural Districts, and who are often otherwise well qualified to fill it, are generally wholly unacquainted with the technicalities of professional book-keeping, and seeing that the acceptance of the office necessitates the keeping of "Minute Book," "Cash Book," "Ledger," "Abstract Book," &c., an impression arises that, in order to meet the exigencies of the case, special attainments are requisite.

It is the object of the present Exemplification (which has been compiled entirely for those unaccustomed to the keeping of accounts, and which only takes cognizance of the monetary transactions of School Boards) to shew that the books of account appertaining to the office of Clerk may be kept by any of the persons above referred to, who can devote a short time after the meeting of each Board to the posting of them.

The accounts in question are required to be kept in strict accordance with the general order of the Local Government Board as to accounts of School Boards, dated 24th November, 1873, which rigidly prescribes the form in which and the persons by whom they shall be kept; this order is supplemented by detailed instructions framed by the Accountant of the Education Department. These documents are printed herewith, and form the sole basis upon which the present Exemplification has been written.

A description of the mode in which School Boards are formed under the Elementary Education Acts, and their subsequent proceedings, would be incompatible with the scope of this work; for full information on these points, the reader is referred to Mr. Hugh Owen's " Education Acts Manual." It is, therefore, supposed that the School District under consideration has been formed, that the Overseers have paid the expenses of the person employed as "Summoning Officer," and that the "Returning Officer's" bill of charges has been paid by the School Board as soon as convenient after its formation. With respect to the charges of either of the above officers it may be well to observe, that in case any question as to the amount payable either by the Overseers or School Board, shall be referred to the Education Department, their decision thereon shall be final and conclusive. (See Regulations of the Education Department with