LIABILITIES OF THE SEVERAL GOVERNMENT DEPARTMENTS (STATEMENT OF, BY THE AUDIT OFFICE).

Appendix to the Journals of the House of Representatives, 1881 Session I, B-14

8.—14

1881.

NEW ZEALAND.

LIABILITIES OF THE SEVERAL GOVERNMENT DEPARTMENTS (STATEMENT OF, BY THE AUDIT OFFICE).

Laid on the Table in terms of " The Public Revenues Act, 1880," Section 3.

Memorandum by Mr. FitzGerald. 20th June, 1881. In.laying the accompanying statement of the outstanding liabilities on the 31st March before Parliament, in compliance with the provisions of " The Public Eevenues Act, 1880," the Controller and Auditor-General, in reference to the remarks which accompanied the similar statement of last year, has appended a statement this year, showing the votes in which the liabilities exceed the unexpended balances of the Appropriations as taken from the Appropriation Account already presented to Parliament. It will be seen that, whilst the unexpended balance of the vote for Native Land Purchases was £66,651 10s. 4d., the liabilities amount to £997,725, for which there was apparently no Parliamentary authority. The Hon. the Speaker of the James Edwabd FitzGeeald, House of Eepresentatives. Controller and Auditor General.

I.—Summary of Liabilities of the General Government of New Zealand outstanding on 31st March, 1881, prepared by the Audit Department in terms of Section 3 of "The Public Revenues Act, 1880."

I—B. 14.

Clasa. Partioalars of Service. Amount. II. Consolidated I'und. Colonial Secretary's Department Colonial Treasurer— Permanent Charges „ Land Fund Account Miscellaneous ... >.. 3,055 17 9 25,549 13 9 818 3 3 £ s. d. 22,490 0 0 III. 29,423 14 9 1,345 5 9 4,507 2 10 IV. V. Property-Tax Minister of Justice ... Postmaster-General and Commissioner of Telegraphs 6,674 19 1 1,491 6 1.1 VI. Commissioner of Customs Marine Inspector of Machinery 738 9 4 3,345 18 0 25 0 0 8,166 6 0 738 9 3,345 18 25 0 4 0 0 XL 4,109 7 4 520 8 10 3,800 0 0 VII. VIII. Commissioner of Stamps Minister of Education Minister of Native Affairs — Liabilities of former Tears ... Permanent Charges Native Reserves... Native Lands Courts, &c. ... Salaries, &c. 566 0 0 468 5 0 50 0 0 660 0 0 701 2 3 IV. IX. 2,445 7 3 Carried forward ... 76,807 12

8.—14

2

I. —Summary or Liabilities, &c.—continued.

II.—Statement of the Outstanding Liabilities which exceed the Unexpended Balances of Appropriations, included in Statement I.

Class. Particulars of Service. Amount. Consolidated Fund— continued. £ s. d. Brought forward 76,807 12 9 X. XI. Minister of Mines ... Minister of Public "Works —Bailways Colonial Architect 7,800 0 64,000 0 5,000 0 22,971 7 0 0 0 7 XII. Minister for Defence Minister of Lands— Land Fund Account ... ... 3,124 1 4 Mines ... ... ... 20 0 0 Sched. C. X. 3,144 1 4 XI. Survey Department— Land Fund Account ... ... 5,83114 0 Arrears of Survey ... ... 768 16 9 5,831 14 768 16 0 9 6,600 10 9 Minister of Public Works— Miscellaneous Public "Works, including liabilities of former years 17,570 17 5 Total Consolidated Fund 203,894 9 10 Public "Woeks Fund. X. IX. I. II. III. IV. V. VII. Xi. IX. V. VI. Commissioner of Customs—Lighthouses Minister of Education Minister of Public "Works— Immigration Departmental Eailways Surveys of New Lines Boads ... ... ... ... Waterworks Miscellaneous Public Buildings Minister of Lands—Eoads Minister of Native Affairs—Land Purchases 100 0 0 3,700 0 0 664 1 6 647 18 3 428,687 1 8 406 6 8 65,464 16 7 11,029 17 8 38,591 8 10 29,549 18 5 8,946 5 10 997,725 0 0 Total Public Works Fund 1,585,512 15 Total Consolidated Fund „ Public Works Fund 203,894 9 L 1,585,512 15 Grand Total ... £1,789,407 5

Balance of Appropriations. Liabilities. Excess ovei' Appropriations. Class XI.—Consolidated Fund. Minister for Public Works Land Fund Account £ s. d. 78,569 17 6 8,822 2 7 £ s. d. 86,570 17 5 9,724 12 1 £ s. d. 8,000 19 11 902 9 6 Public Works Fura. I. —Immigration VI.—Land Purchases 7TI.—Waterworks IX.—Public Buildings 06,651 10 4 9,819 10 8 34,602 3 5 664 1 6 997,725 0 0 11,029 17 8 37,019 18 5 664 1 6 931,073 9 8 1,210 7 0 2,447 15 0 £198,465 4 G £1,142,764 7 1 £944,299 2 7

8.—14,

3

Statement of all Liabilities in respect of the Services of the several Government Departments outstanding at the close of the Financial Period ended 31st March, 1881, prepared in terms of Section 3 of "The Public Revenues Act, 1880." Colonial Secretary's Department.

Treasury Department.

Property-Tax Department.

Postal Department.

Name of Vote. No. of Vote. Particulars of Service. Total. I.—Electoral Audit Government Statist Geological, &c. Agent-General Charitable ... Lunatic Asylums Printing, &c. Sheep and Cattle Compensation Miscellaneous 6 7 8 9 10 11 12 18 14 15 16 Contingencies » £ s. d 100 0 C 70 0 C 350 0 C 150 0 C >> !) Nil. Contingencies 8,000 0 C 2,720 0 C *8,2OO 0 C 400 0 C jj » jj Nil. _ Contingencies • t • 2,500 0 C £22,490 0

No. of Class. No. of Yote. Particulars of Service. Amount. Total. Consolidated Fund, — Ordinary Eevenue Account, — Permanent Charges,— Balance payable in respect of lands sold on deferred payments prior to 3lBt March, 1880 Annual Appropriations, — III. 19 Audit Local Bodies Exchange and Commission Imprest Pensions Expense Account Contingencies £ s. d. £ s. d. 3,055 17 9 118 16 10 600 17 7 8 17 6 89 11 4 818 3 3 jand Fund Account, — Permanent Charges, — Amount payable in respect of land sold on deferred payments since 31st March, 1880 Twenty-five per cent, on Land Sales within the Provincial District of Taranaki, payable to the New Plymouth Harbour Board Ellesmere and Forsyth Beclamation and Akaroa Eailway Trust iubsibies, — Lethbridge Local Board and County of Eangitikei, say 9,564 9 9 15,618 14 5 266 9 7 100 0 0 £29,423 14

III. IS Assessment Clerical assistance Advertising Contingencies 378 13 580 17 85 1 300 13 4 9 4 4 £1,345 5 9

V. 35 86 37 38 89 Salaries Conveyance of mails hj sea Conveyance of inland mails Conveyance of mails by railway Contingencies 55 16 5,832 2 237 17 350 0 199 3 1 4 8 0 5 £6,674 19 1 * This includes £8,012 7s. 7d. advanced to Agent-(Jeneral for stationery.

8.—14

4

Statement of all Liabilities of the several Government Departments — continued. Justice Department.

Telegraph Department.

Customs Department.

Marine Department.

Mines Department.

No. of Class. No. of Vote. Particulars of Service. Amount. Total. IV. 23 24 25 26 Expenses of Circuit Courts Travelling expenses Salaries and rents Travelling expenses and expenses of serving summonses 325' 0 0 150 75 0 0 0 0 975 0 0 1,300 1,100 325 400 1,100 57 0 0 0 0 0 0 0 0 0 0 2 10 27 28 29 30 ervice 7 ct > Criminal prosecutions Fees and expenses on inquests Contingencies Maintenance and contingencies Pension livil S A. £4,507 2 10

V. 40 Salaries, contingencies, travelling expenses, labour, &c, shipping reporters £1,491 6 11

VI. 12 Salaries Extra hands and tidewaiters Wages, &c, steam-launch service Contingencies Prevention of smuggling and illicit distillation ... Expenses connected with Beer-Duty Act: Rewards, &c. Compensation for alteration of casks... Compensation yet to be claimed 60 11 4 97 0 11 42 16 0 161 14 8 180 7 8 43 24 6 87 0 84 12 9 0 0 195 18 9 £738 9 4

I. 44 Salaries Contingencies Contracts S.S. " Hinemoa" —contingencies S.S. " Stella" —wages and contingencies Otago Graving Dock —wages and contingencies ... 6 0 2,500 0 409 18 100 0 250 0 80 0 0 0 0 0 0 0 Total of Class VI.—Vote 44... £3,345 18 0 X. 61 114 Inspection of machinery Cape Egmont Lighthouse—wages, &c. 25 100 0 0 0 0

X. 56 Maintenance of G-ovt. water-races —Nelson Creek „ „ Waimea-Kumara „ » Argyle Aids to prospecting Subsidies towards the construction of tracks, &c, upon gold fields upon equivalent subscriptions being contributed Contingencies Working expenses of diamond rock boring machine Eent of Tokatea Block 20 250 80 150 0 0 0 0 0 0 0 0 6,650 100 0 0 0 0 50 500 0 0 0 0 £7,800 0 0

5

B.—U

Statement of all Liabilities of the several Government Departments— continued. Education Department.

Native Department.

Stamp Department.

No. of Class. No. of Vote. Particulars of Service. Amount. Total. £ s. 1,172 11 27 8 d. 5 7 £ s. a. VIII. 48 Grants to Boards Contingencies 1,200 0 0 49 Salaries Contracts Contingencies 78 15 886 16 352 8 4 0 8 1,300 0 0 50 Contracts Contingencies 169 13 10 130 6 2 51 300 0 0 Contracts Contingencies 203 19 46 0 7 5 250 500 0 0 0 0 52 44 G-rant to Otago University Salaries Contracts Contingencies 30 9 182 0 37 10 0 7 5 P."W. IX. 250 0 0 113 ' Grants to Boards Contracts Contingencies 1,200 2,000 500 0 0 0 0 0 o 3,700 0 0 £7,500 0 0

Liabilities. Salaries (Item 36) Contingencies (Item 36) Miscellaneous (Item 39) —Arrears of interest on Stewart Island purchase (Paitu's share) 100 250 0 0 0 0 216 0 0 IV. 81 82 Contingencies Salaries i Contingencies 566 0 600 0 so" o 10 0 0 0 5;! 60 0 IX. Eents Contingencies 21 250 5 0 0 0 271 5 54 Interest on Stewart Island purchase for 1880-81... Expenses in connection with the Middle Island Land Purchases Commission 160 0 0 269 17 3 429 17 50 0 8 0 Native Reserv Civil List. es Accounts —Salaries Native purposes —Native salaries and pensions ... Salaries—Medical officers and medical contingencies 25o" 0 0 50 0 0 300 0 168 5 0 0 iivil List Act, 1866—Pensions £2,445 7 3

VII. 45 46 47 Contingencies Contingencies Joint-Stock Companies Act 46 3 465 18 8 7 0 1 9 I 520 8

8.—14.

6

Statement of all Liabilities of the several Government Departments — continued. Railway Department.

Colonial Architect's Department.

Defence Department.

Constabulary and Contingent Defence Department.

Crown Lands Department.

No. of Class. No. of Vote. Particulars of Service. Amount. Total. £ s. d. £ s. d. XI. 57 Total outstanding on Imprest Accounts to 81st March, for payment of wages, &c, on that date Vouchers already passed for payment, principally for stores purchases Estimated amount required for payment of accounts yet to be rendered. This is for stores purchases and other services prior to 31st March 47,775 0 0 12,925 0 0 £64,000 0 0 3,300 0 0

XI. 60 1 2 3 4 Public Buildings —General Repairs, &c.:— Government House, Auckland „ Wellington... Departmental Buildings Courthouses „ Contracts 21111 260 0 8 0 3 0 78 15 1,921 19 0 0 8 7471 11 8 Post and Telegraph Offices „ Contracts 468 18 549 6 8 6 1,018 5 100 4 57 16 36 13 333 11 275 0 653 3 50 0 2 0 3 7 0 0 8 0 8 10 11 12 13 14 17 Survey Offices Rent of Ministerial Residences ... Gas Water Rates Insurances Contingencies Eent oii Education Department, Dunedin 5,000 0 0

XII. 68 Salaries and Allowances : — Salaries ... Capitation 16 15 2,557 15 5 8 Miscellaneous: — Rifle Prizes New Zealand Cross Pensions Boats, &c, for Torpedo Corps Contingencies, &c. 2,574 11 1 80 20 153 150 2 0 1 0 1 0 3 0 403 3 4 2,977 14 5

XII. 64 Salaries and contingencies £19,993 13 2

Land Fund AcGG Accounts passed for payment, and in hand Estimated accounts outstanding for travelling expenses, advertising, &c. 995 11 6 128 9 10 :ount 1,124 1 4 07 Accounts passed for payment, and in hand Estimated accounts outstanding for compensation for determination of lease of runs, fees to members of Waste Lands Board, &c. 478 7 1,521 12 0 0 2,000 20 0 0 0 0 X. 56 Travelling expenses, advertising, contingencies ... £3,144 1 4

7

8.—14

Statement of all Liabilities of the several Government Departments— continued. Survey Department.

Immigration Department.

Statement of all Liabilities in respect of the Services of the Public Works Department outstanding at the close of the Financial Period ended 31st March, 1881, prepared in terms of Section 3 of "The Public Revenues Act, 1880," and forwarded, as therein provided, to the Audit Office. SUMMARY.

No. of No. of Class. Vote. Particulars of Service. Amount. Total. 68 Survey—"Wages and contingencies „ Allowances „ Contracts Vouchers returned by tbe Treasury too late for last year's account £ s. d. 3,463 17 2 830 0 0 1,252 14 0 £ s. d. 285 2 10 5,831 14 0 103 Authority to officers to expend on day-labour Authorities to local bodies Contracts 2,946 18 2,790 12 3,208 15 2 2 G 8,946 5 10 Arrears of Survey—Contracts „ Wages and allowances 468 16 300 0 9 0 768 16 9 £15,546 16 7

I. 70 Accounts passed for payment, and in hand Estimated accounts —Outstanding 464 200 £664 464 200 1 0 1 1 0 6 0 6 6 0

!lass. Votes. Particulars of Service. Amount. Total. Immigration and Public Woeks Loan. Departmental Railways Surveys of new lines Eoads Waterworks Miscellaneous public works £ s. d. 647 18 3 428,687 1 8 406 6 8 65,464 16 7 11,029 17 8 38,591 8 10 £ s. d. II. III. IV. V. VII. XI. 71-73 74-92 93-94 95-102 105-106 115 Liabilities of the Public Works Department on Immigration and Public Works Loan £544,827 9 8 Consolidated Fund. Liabilities Vote I., item 48, and Miscellaneous Services, Class XL, Vote 62 17,570 17 5 £17,570 17 5 W. A. Thomas, Accountant, Public Works. 30th April, 1881. II. Depakthental Public Woeks. Head Office, North Island, — Contingencies 72 152 18 5 73 Head Office, Middle Island, — Contingencies 152 18 5 494 19 10 494 19 10 Total Class II. £647 18 3

8.—14

8

Statement of all Liabilities of the several Government Departments— continued. Public Works Department— continued.

JlassB. Votes. Particulars of Service. Amount. Total. II. Eailwats. £ s. d. £ s. a. 74 KawaTcawa, — Contingencies Contracts Material ordered from England 363 19 2 23,732 9 10 1,065 13 7 25,162 2 7 75 Whangarei-Kamo, — Contingencies Contracts Material ordered from England 1,702 7 7 3,239 5 11 2,140 15 9 76 Kavpam- Waikato, — Salaries Contingencies Contracts Land compensation Material ordered from England 7,082 9 3 104 2 8 22,708 7 9 33,226 4 1 73 11 10 4,404 10 4 60,516 16 8 77 Waikato-Thames, — Contingencies Contracts Material ordered froinjEngland 1,033 11 11 4,065 16 8 14,485 3 9 78 Wellington-Napier, — Salaries Contingencies Contracts Land compensation Material ordered from England 19,584 12 4 6 11 3 10,091 6 8 4,646 9 4 18 11 10 10,340 17 11 25,103 17 0 79 Wellington-Foxton, — Contingencies ... Contracts Material ordered from England 808 5,967 58 6 1 3 8 6 6 80 Foxton-New Plymouth, — Salaries Contingencies Contracts Land compensation Material ordered from England 6,833 11 8 52 0 14,658 19 38,234 3 255 0 11,061 5 4 7 6 0 5 64,261 8 10 81 Nelson- Or ey mouth, — Salaries Contingencies Contracts Land compensation 45 0 4,617 15 5,766 3 88 1 0 8 4 0 10,517 0 0 82 Greymouth-HoMtika, — Contingencies Contracts Land compensation 260 13 10 42 0 0 152 1 0 454 14 10 83 Westport-Ngahawau, — Contingencies 84'. Picton-Hurun ui, — Contingencies Contracts 2,506 19 1 2,506 19 1 77 13 4 78 14 10 156 8 2 85 JLurunui—Waitaki,— Contingencies Contracts Land compensation Material ordered from England 30,694 0 15,802 17 130 1 8,401 11 8 7 4 4 55,028 10 11 Carried forward 277,208 11 4

8.—14

9

Statement of all Liabilities of the several Government Departments— continued. Public Works Department— continued.

2—B. 14

;las9. Votes. Particulars of Service. Amount. Total. £ s. d. £ s. d. 277,208 11 4 Brought forward ... II. 86 Eailways— continued. Canterbury Interior Main Line, — Contingencies 2,075 7 1 2,075 7 1 87 Wmtaki-Bluff,— Contingencies Contracts Land compensation Material ordered from England 54,084 16 7 40,925 16 10 1,942 5 4 9,899 7 1 106,852 5 10 88 Otago Central, — Contingencies Contracts Land compensation 1,691 4 10 18,373 0 9 12 10 4 20,076 15 11 89 Invercargill-Kingston, — Contingencies Contracts 1,570 7 478 14 6 7 2,049 2 1 90 Western Railways, — Contingencies Contracts Land compensation Material ordered from England 1,843 14 2 9,968 14 10 7 10 0 8,605 0 5 20,424 19 5 Total Class III. —Eailways £428,687 1 8 V. 91 Surveys op New Lines of Eailway. Surveys, Middle Island, — Contingencies 406 6 8 406 6 8 Total Class IV.—Surveys ~~« 6 8 Eoads. 17 8 7,223 10 4,064 19 2,003 1 9 6 3 1 V. 95 North Island, — Salaries Contingencies Contracts Grants to local bodies 13,308 19 7 96 Roads North of Auckland, — Contingencies Contracts Grants to local bodies 14,096 15 4 4,597 3 5 1,687 6 6 20,381 5 3 97 Roads and Bridges in Unsettled Districts, Patea and Taranahi, — Contingencies Contracts 6,025 8 5 3,742 8 1 9,767 16 6 98 Nelson South-West Gold Melds, — Contingencies 56 18 7 56 18 7 99 Roads, Nelson to Greymouth and Westport, — Contingencies Contracts 5,674 10 3,691 17 8 0 9,366 7 8 100 Westland, — Contingencies 234 14 3 234 14 3 Carrried forward 53,116 1 10

8.—14

10

Statement of all Liabilities of the several Government Departments— continued. Public Works Department— continued.

Native Land Purchase Department.

Authority: George Didsbuby, Government Printer, Wellington.—lBBl.

llasa. Votes. Particulars of Service. Amount. Total. £ s. d. £. s. d. 53,116 1 10 Brought forward V. 101 Roads— continued. Hokitika- Christchurch, — Contingencies Contracts 3,356 12 1,187 0 5 0 4,543 12 5 102 Opening up roads through Lands recently purchased, — Contingencies Contracts Grants to local bodies 5,036 1,269 1,500 1 1 0 0 4 0 7,805 2 4 Total Class V.—Eoads £65,464 16 7 rII. 105 "Waterworks on Gold Fields. Water-races, North Island, — Land 5 11 G 106 Water-races, Middle Island, — Contingencies Contracts 5 11 6 2,607 8,417 2 3 6 8 11,024 6 2 Total Class VII. —Waterworks on Gold Fields £11,029 17 8 XI. 115 Miscellaneous Public Wobks. Contingencies Contracts Grants to local bodies, balance of amount... 7,192 1 10 8,998 7 10 22,400 19 2 Total Class XI. — Miscellaneous Public Works 38,591 8 10 £38,591 8 10 XI. Consolidated Fund. Contingencies Contracts Land Grants to local bodies 9,007 15 6 3,835 0 8 1,561 16 0 3,166 5 3 17,570 17 5 Total Class XI. ■— Miscellaneous Services £17,570 17 5

I. 104 Auckland Hawke's Bay Wellington Taranaki 294,810 5,641 657,835 39,439 0 0 0 0 0 0 0 0 •7,725 0 0