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Article REFORM AT THE BOYS' SCHOOL. Page 1 of 2 Article REFORM AT THE BOYS' SCHOOL. Page 1 of 2 →
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Reform At The Boys' School.
REFORM AT THE BOYS' SCHOOL .
WE do not know who was responsible for the publication , in the daily press of the Metropolis and elsewhere , of particulars of the first six months working of tho Royal Masonic Institution for Boys under the Provisional Management Committee , bnt we unreservedl y question tho accuracy of the statements that have been
made , and which point to an immense reduction in the expenses of the Institution . The information given is too good to bo true . Wo are told that a saving at the rate of £ 11 lis per boy por annum has been effected under the new regime , tho expenses per head for the six months
ending 31 st December last being at the rate of £ 39 5 s per annum , as compared with £ 50 IGs which was shown to be the average at the time the Committee of Investigation was conducting its inquiries . We are not told how the saving has been brought about ; presumably because
every subscriber to the Institution has had a copy of tho accounts for 1889 sent him with the ballot paper for the coming Election . Without a doubt these accounts show a reduced outlay for the last half year , aud—on paper at least—there is a large reduction in expenditure ; but does
the saving really exist in bard cash , or is it the outcome of a " more efficient" system of book-keeping ? We know figures cannot lie , but they are the most deceptive things imaginable . Any one with a knowledge of accounts can produce a statement which at first blush shall prove
anything that is desired ; and , strange as it may seem , two most opposite results can often be proved from the same set of figures . We do not for one moment imagine that the account of the expenses of the Royal Masonic Institution for Boys for tbe half year to 31 st December last
has been prepared with any other object than to show the . subscribers what is being done with their money ; the " new regime" had to prove great economies , and they have done it—at least to their own satisfaction ; and we yet hope it will be possible to prove to us and other
critics that the saving has an actual existence , rather than what we are afraid will prove to be the case—an imaginary one , the outcome of the numberless books and voluminous account-keeping lately introduced into tho offices of the Institution .
The Provisional Management Committeee , in its report , submits " Statements of Accounts for 1889 in two parts , viz ., A . an Account of Receipts and Payments for the six months to 30 th Juno last , prepared by the Officials of the Institution ; B . Income and Expenditure Account for six
months to 31 st December 1889 , and Balance Sheet , " and " congratulates the friends of the Institution upon what must be regarded as a successful financial result . " We hope so , but we must confess that the more we look into tbe figures set before us the more confused we get . To begin
with , it should be pointed out that the payments for the Half year to 30 th June last , as " prepared by the officials of tho Institution , " show an average cost per boy of £ 48 0 s 5 d per annum , a considerable falling off as compared with the total of £ 50 16 s as shown in the Report of
the Committee of Investigation , submitted 26 th April 1889 . So that , even if the Provisional Committee has brought the average cost down to £ 39 5 s , they must not take all the credit of the £ 11 lis per head difference . We will now turn to the " B " accounts , which possess aome new features which will no doubt be appreciated b y
Reform At The Boys' School.
the subscribers . The item that forcibly strikes us appoars as the first line in the Balance Sheet , and is " Dr . to Sundry Creditors , £ 1448 3 s lOd . " Now what does this represent ? The accounts are made up to 31 st December , and wo imagine this debit of £ 1448 3 s lOd represonts
outstanding amounts due by the Institution . If so , do they belong to the six months under review , and is it the custom to bring forward so large an amount of liabilities ? In fact , does it correspond with the indebtedness taken over on the 1 st July ? If not , this will make a wonderful
difference in the average ; it will run it up , indeed , to £ 50 6 s per boy . It was in view of this consideration that we expressed ourselves as we did at the opening of our present remarks ; we are still undecided ns to
whether we are to believe the good news—a saving of £ 11 lis per boy per annum—or not , and await with anxiety the explanation of tho accounts which we hope is forthcoming .
Turning to individual items , we find radical changes have been introduced . In olden times the provisions for tho Institution cost £ 3019 9 s 3 d per annum , now they aro sot down at £ 1071 lis 9 d for six months . Considerable reduction may have been possible , considering the
unsatisfactory condition of affairs exhibited by the Investigation Committee , but could this be brought about to the extent of 33 per cent . ? Was there any part of the six months provision account unpaid on the 31 st December ? We ask this because the next item in the accounts is equally
mysterious , but rumour has supplied the Craft with a solution of the problem which there presents itself . Clothing , under the old conditions , is set down at £ 1704 10 s lid per annum ; under the " new regime" £ 314 lis 7 d suffices for six months ; but what about the jackets , vests , trousers
& c . for that period , and which we are told onl y cost £ 94 9 s 7 d , as compared with £ 464 8 s 9 d the preceding six months ? The gossips among us declare that the usual payment for these articles is not included in the expenditure—the account having been overlooked
somewhere . Is this a part of the £ 1448 3 s lOd appearing in the Balance Sheet as duo to Sundry Creditors ? If so , is tho balance made up of similar items ? Because in that case tbe average cost per boy goes up , as we have said , to £ 50 6 s per annum . These are a few of the doubts
existing in our mind in regard to the wonderful change that has come over the expenses of the Royal Masonic Institution for Boys , and until they are explained to us we fear we cannot do otherwise than advise our readers to accept
the congratulations of the Provisional Committee with caution . We hope we may be proved to be wrong , but wo fear a rude awakening is in store for those who believe in the new condition of affairs , as set forth in tbe glowing accounts of improvement to which we have referred .
A word now in regard to ourselves and the position we have taken up on this subject . We do not criticise merely for the sake of doing so . We are as anxious as any ono can possibly be to see a reform brought about in the conduct of the Masonic Boys' School , but we are not yet
convinced that reform is being attempted in the ri ght way . It is all very well to stato that everything was bad under the old management , but it will be a miracle if everything turns out right under the system now being advocated by
some of the more energetic reformers . We should not be surprised if results prove very different to what is generally expected , and that the remedy will ultimately appear worse than the evil it was intended to remove .
Note: This text has been automatically extracted via Optical Character Recognition (OCR) software.
Reform At The Boys' School.
REFORM AT THE BOYS' SCHOOL .
WE do not know who was responsible for the publication , in the daily press of the Metropolis and elsewhere , of particulars of the first six months working of tho Royal Masonic Institution for Boys under the Provisional Management Committee , bnt we unreservedl y question tho accuracy of the statements that have been
made , and which point to an immense reduction in the expenses of the Institution . The information given is too good to bo true . Wo are told that a saving at the rate of £ 11 lis per boy por annum has been effected under the new regime , tho expenses per head for the six months
ending 31 st December last being at the rate of £ 39 5 s per annum , as compared with £ 50 IGs which was shown to be the average at the time the Committee of Investigation was conducting its inquiries . We are not told how the saving has been brought about ; presumably because
every subscriber to the Institution has had a copy of tho accounts for 1889 sent him with the ballot paper for the coming Election . Without a doubt these accounts show a reduced outlay for the last half year , aud—on paper at least—there is a large reduction in expenditure ; but does
the saving really exist in bard cash , or is it the outcome of a " more efficient" system of book-keeping ? We know figures cannot lie , but they are the most deceptive things imaginable . Any one with a knowledge of accounts can produce a statement which at first blush shall prove
anything that is desired ; and , strange as it may seem , two most opposite results can often be proved from the same set of figures . We do not for one moment imagine that the account of the expenses of the Royal Masonic Institution for Boys for tbe half year to 31 st December last
has been prepared with any other object than to show the . subscribers what is being done with their money ; the " new regime" had to prove great economies , and they have done it—at least to their own satisfaction ; and we yet hope it will be possible to prove to us and other
critics that the saving has an actual existence , rather than what we are afraid will prove to be the case—an imaginary one , the outcome of the numberless books and voluminous account-keeping lately introduced into tho offices of the Institution .
The Provisional Management Committeee , in its report , submits " Statements of Accounts for 1889 in two parts , viz ., A . an Account of Receipts and Payments for the six months to 30 th Juno last , prepared by the Officials of the Institution ; B . Income and Expenditure Account for six
months to 31 st December 1889 , and Balance Sheet , " and " congratulates the friends of the Institution upon what must be regarded as a successful financial result . " We hope so , but we must confess that the more we look into tbe figures set before us the more confused we get . To begin
with , it should be pointed out that the payments for the Half year to 30 th June last , as " prepared by the officials of tho Institution , " show an average cost per boy of £ 48 0 s 5 d per annum , a considerable falling off as compared with the total of £ 50 16 s as shown in the Report of
the Committee of Investigation , submitted 26 th April 1889 . So that , even if the Provisional Committee has brought the average cost down to £ 39 5 s , they must not take all the credit of the £ 11 lis per head difference . We will now turn to the " B " accounts , which possess aome new features which will no doubt be appreciated b y
Reform At The Boys' School.
the subscribers . The item that forcibly strikes us appoars as the first line in the Balance Sheet , and is " Dr . to Sundry Creditors , £ 1448 3 s lOd . " Now what does this represent ? The accounts are made up to 31 st December , and wo imagine this debit of £ 1448 3 s lOd represonts
outstanding amounts due by the Institution . If so , do they belong to the six months under review , and is it the custom to bring forward so large an amount of liabilities ? In fact , does it correspond with the indebtedness taken over on the 1 st July ? If not , this will make a wonderful
difference in the average ; it will run it up , indeed , to £ 50 6 s per boy . It was in view of this consideration that we expressed ourselves as we did at the opening of our present remarks ; we are still undecided ns to
whether we are to believe the good news—a saving of £ 11 lis per boy per annum—or not , and await with anxiety the explanation of tho accounts which we hope is forthcoming .
Turning to individual items , we find radical changes have been introduced . In olden times the provisions for tho Institution cost £ 3019 9 s 3 d per annum , now they aro sot down at £ 1071 lis 9 d for six months . Considerable reduction may have been possible , considering the
unsatisfactory condition of affairs exhibited by the Investigation Committee , but could this be brought about to the extent of 33 per cent . ? Was there any part of the six months provision account unpaid on the 31 st December ? We ask this because the next item in the accounts is equally
mysterious , but rumour has supplied the Craft with a solution of the problem which there presents itself . Clothing , under the old conditions , is set down at £ 1704 10 s lid per annum ; under the " new regime" £ 314 lis 7 d suffices for six months ; but what about the jackets , vests , trousers
& c . for that period , and which we are told onl y cost £ 94 9 s 7 d , as compared with £ 464 8 s 9 d the preceding six months ? The gossips among us declare that the usual payment for these articles is not included in the expenditure—the account having been overlooked
somewhere . Is this a part of the £ 1448 3 s lOd appearing in the Balance Sheet as duo to Sundry Creditors ? If so , is tho balance made up of similar items ? Because in that case tbe average cost per boy goes up , as we have said , to £ 50 6 s per annum . These are a few of the doubts
existing in our mind in regard to the wonderful change that has come over the expenses of the Royal Masonic Institution for Boys , and until they are explained to us we fear we cannot do otherwise than advise our readers to accept
the congratulations of the Provisional Committee with caution . We hope we may be proved to be wrong , but wo fear a rude awakening is in store for those who believe in the new condition of affairs , as set forth in tbe glowing accounts of improvement to which we have referred .
A word now in regard to ourselves and the position we have taken up on this subject . We do not criticise merely for the sake of doing so . We are as anxious as any ono can possibly be to see a reform brought about in the conduct of the Masonic Boys' School , but we are not yet
convinced that reform is being attempted in the ri ght way . It is all very well to stato that everything was bad under the old management , but it will be a miracle if everything turns out right under the system now being advocated by
some of the more energetic reformers . We should not be surprised if results prove very different to what is generally expected , and that the remedy will ultimately appear worse than the evil it was intended to remove .