British Mandate: A Survey of Palestine: Volume II - Page 645

CHAPTER XVI.

The second improvement introduced by Government was the inclusion of educational expenditure by other Government departments in the calculation.

Since the sum payable in per capita grants remained fairly constant, the block grant was considerably increased by any large increase in expenditure on Arab education.

55. The financial basis of the calculation in each year was however the actual expenditure of the preceding year and, since both the expenditure on Arab education and the proportion of Jewish children were increasing 1 it became necessary to make considerable deferred payments each year to adjust the account with the Jewish education authority,

Consequently it was determined in 1937 to make the calculation on the net estimated expenditure and the estimated child population (as on 1st October) of the financial year of payment.

At the same time a distinction was made between recurrent expenditure (e.g. on teachers' salaries) and non-recurrent expenditure (e.g. on new buildings) and separate grants for each were calculated. Money unspent from the non-recurrent vote for Jewish education was carried forward to the next financial year. At the end of each financial year when the actual expenditure was known adjustments were made. These were small compared with those necessary when the estimation was on the actuals of the previous year. Adjustments, whether in respect of recurrent or non-recurrent expenditure were always carried to the non-recurrent account.

56. This method of calculation has continued and the amounts" actually expended upon Jewish education have been as follows in recent years :

Table 7.

Financial year Total

£P

1937/38 1938/39 J 939/40 1940/41 1941/42 1942/43 1943/44 1944/45

* Including over-head charges.

60,213 60,213 54,330 54, 795 88,062 93,508

146,607 166,003

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