TABLE 2.-Increase in allotment of Federal money for the promotion of voca tional agriculture, trade, industry, home economics, and teacher training, 1918-19 over 1917-18, by regions-Continued.

Under the law not over 20 per cent of the total grant to any State may be expended for reimbursement of salaries of home-economics teachers. In Table 13 the amount expended in 1917-18 for salaries of home-economics teachers in the several States is given in comparison with the maximum amount available for such reimbursement, namely, 20 per cent of the total grant for trade, industry, and home economics.

Another provision of the law restricts the amount available for reimbursement of salaries of all-day and evening schools to twothirds of the total grant for trade, industrial, and home-economics schools. In Table 13 the amount expended in 1917-18 for salaries of all-day and evening schools in each State is shown in comparison with the amount available under the Federal law for reimbursement of such expenditure.

APPORTIONMENT OF ALLOTMENT FOR MAINTENANCE OF TEACHER TRAINING.

Not over 60 per cent of the total grant to any State for the maintenance of teacher training may be expended for agricultural, trade

or industrial, or home-economics teacher training, respectively. The amounts expended during the last fiscal year in the several lines in each State in comparison with the total grant to the State for teacher training is shown in Table 14.

UNEXPENDED BALANCES IN STATE TREASURIES JULY 30, 1918.

Under approved State plans total allotments of Federal money were certified and paid over to the several States for the fiscal year 1917-18, aggregating $1,655,586.72. As, however, many States were unable to organize their work completely in the limited time available under these plans covering the full year, considerable balances of Federal money unexpended at the end of the year were reported. Under the law these balances revert to the Federal Treasury, the amounts to be sent to the States in the fiscal year 1918-19 being reduced by the amount of any unexpended balances in State treasuries. Table 3 shows by regions the amount of the unexpended balances, on account of the allotments for agriculture, for trade, industry, and home economics, and for teacher training. Of the Federal grant for agriculture $273,440.11 was unexpended by the States under approved plans; of the grant for trade, industry, and home economics $198,975.48; and of the grant for teacher training $353,387.22.

Unexpended balances of allotments for each type of vocational education are shown by States in Tables 15, 16, and 17.

TABLE 3.—Unexpended balances in State treasuries June 30, 1918, and amount to be sent to States for the fiscal year 1918-19, by regions.

TABLE 3.-Unexpended balances in State treasuries June 30, 1918, and amount to be sent to States for the fiscal year 1918–19, by regions Continued.

The Federal Board has transmitted to the Secretary of the Treasury checks to the amount of $7,297.84, representing the interest earned on Federal funds allotted to the States for the fiscal year ending June 30, 1918.

The Secretary of the Treasury has rendered a decision in effect that the funds deposited with the State treasurers under the provisions of the vocational education act are United States funds. The title to the funds remains in the United States until disbursements are made in accordance with the requirements of the act. Since title is still in the United States during the period in which the State treasurer is custodian of the funds, it follows that any interest earned on the funds belongs to the United States and should be covered into the Treasury as miscellaneous receipts.

The substance of the above was communicated to the executive officers of the State boards for vocational education and to the State treasurers of the various States on February 20, 1918.

It is the duty of the Federal Board and the various State boards to check up the interest received on the funds allotted to the State through the State treasurer as custodian. The Federal Board, therefore, requires the State board on or before September 1, as a part of its annual report to the Federal Board, to include an affidavit from the custodian concerning the amount of funds received by him during the current fiscal year and also the amount of interest, if any, earned on these funds.

The following States have filed through the State treasurer an affidavit to the effect that the amount of the interest set opposite each State was earned on Federal funds for the fiscal year ended June 30, 1918:

The following States have filed through the State treasurer an affidavit to the effect that no interest was earned on Federal funds for the fiscal year ended June 30, 1918:

The State of Ohio has submitted an affidavit of the State treasurer showing that $500.80 interest was earned on Federal funds for the fiscal year ended June 30, 1918. This was accompanied by a state

ment that payment could not be made before the legislature approves it at their next meeting in January, 1919.

No accounting has yet been made by the State of South Dakota.

TABLE 4.—Increase in total allotment of Federal money for the promotion of vocational education, by States, 1918-19 over 1917–18.