B.—l [Pt. lII].
Session 11. 1921. NEW ZEALAND.
BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF THE VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1920-21.
CONTENTS. AUDITED ACCOUNTS. ACCOUNTS NOT YET AUDlTED— eonlinued. PAGE PAGE External Affairs .. .. .. .. 2 Electoral .. .. .. .. .. 47 Government Life Insurance .. .. .. 3 Hauraki Plains .. .. .. ..34 Government Accident Insurance .. .. 4 Health .. .. .. .. .. 35 Housing .. .. .. .. .. 5 High Commissioner .. .. .. .. 45 Kauri-gum Industry .. .. .. .. 7 Immigration .. .. ... .. 36 National Provident Fund .. .. .. 8 Industries and Commerce .. .. . . 37 Printing and Stationery .. .. .. 9 Internal Affairs (combined) .. .. ..38 Public Service Superannuation .. .. .. 11 Internal Affairs (department only) .. .. 42 Public Trust Office .. .. .. 12 Labour .. .. .. .. 48 State Advances Office .. .. .. .. 15 Land and Income Tax.. .. .. .. 49 State Coal-mines .. .. . . 21 Marine .. .. .. .. .. 50 State Fire insurance .. .. .. 27 Museum .. .. .. .. 46 State Forests .. .. .. .. 28 National Provident and Friendly Societies .. 52 Waihou and Ohinemuri Rivers Improvement .. 29 Nauru and Ocean Islands .. .. 53 Pensions .. .. .. .. .. 53 Post and Telegraph .. .. .. 55 Public Service Commissioner .. .. ... 57 ACCOUNTS NOT VET AUDITED. Railways • • ■ • • ■ .. .. 58 Rangitaiki Land Drainage .. .. 59 Audit .. .. .. .. 30 Registrar-General .. .. .. 44 Census and Statistics . . .. .. 45 Repatriation .. .. .. .. 60 Crown Law .. .. .. .. 30 Stamp Duties and Land and Deeds Department .. 63 Customs .. .. .. .. 31 Swamp-land Drainage .. .. .. 64 Defence .. .. .. .. 32 Treasury .. .. .. .. 65 Discharged Soldiers Settlement .. .. 33 Valuation .. .. .. .. 66 Dominion Laboratory .. .. .. 46 Scenery Preservation .. .. .. 67 Departmental Balance-sheets not yet ready for publication ... .. .. .. .. 68 Note .. .. .. .. .. -. .. ■• •• .. .. ..08
I—B. 1 [Pt. 1111.
B.—l [Pt. 11l
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AUDITED ACCOUNTS. EXTERNAL AFFAIRS DEPARTMENT. Balance-sheet as at 31st March, 1921. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Capital funds —Liability to Treasury, Ist Official stamps .. .. .. 32 0 0 April, 1920 .. .. .. 182 0 0 Sundry debtors .. .. .. 21 11 3 Sundry creditors .. ... .. 666 11 0 Office furniture, fittings, &c. .. 182 0 0 Treasury Adjustment Account .. .. 28,424 4 9 Add additions .. .. 39 0 0' 221 0 0 Less depreciation .. .. 9 2 0 211 18 0 Excess of expenditure over income .. 29,007 6 6 £29,272 15 9 £29,272 15 9 Income and Expenditure Account for the Year ended 31st March, 1921. Expenditure. £ s. d. Income,. £ ?. d. To Salaries .. .. .. .. 1,543 1 0 By Balance (carried down) .. .. 28,999 2 9 Advertising ...... 43 17 5 Compassionate allowance, Miss R. Lynn .. .. .. .. 50 0 0 Expenses, Samoan Observatory .. 3,021 7 6 Freight, cartage, &c. .. .. 019 9 Island Trade Commission .. .. 656 12 5 Office fittings and requisites, including printing and binding .. 103 2 2 Pay, &c., Samoan Constabulary .. 10,508 18 10 Postages and telegrams .. .. 148 18 5 Telephone services .. .. 19 10 4 Travelling allowances and expenses .. 42 14 5 Typewriters —Purchase and repairs .. 6 15 8 Visit of parliamentary party to Pacific Islands — Charter of steamer .. .. 10,418 7 4 Presents to Natives .. .. 69 18 0 Incidental expenses .. .. 2,195 7 0 Contingencies .. .. .. 10 10 6 Rent .. .. .. .. 150 0 0 Depreciation .. .. .. 9 2 0 £28,999 2 9 £28,999 2 9 £ s. d. £ s. d. To Balance (brought down) .. .. 28,999 2 9 By Excess of expenditure over income .. 29,007 6 6 Interest on capital .. .. 8 3 9 £29,007 6 6 \ £29,007 6 6 R. M. Porteous, Accountant. 21st October, 1921. J. D. Gray, Secretary. Examined and found correct. —R. J. Collins, Controller and Auditor-General. »
3
B.—l [Pt. Ill].
GOVERNMENT LIFE INSURANCE DEPARTMENT. Balance-shpiet on 31st Decembek, 1920. Liabilities. Assets. £ S. d. £ s. d. £ s. d Total Assurance, Annuity, and En- Loans on policies .. .. 735,739 9 0 dowment Funds (as per Revenue Government seeuriAocount) .. .. .. 5,542,551 19 7 ties _ Claims admitted; proofs not yet com- Consolidated stock 625,900 0 0 pleted .. .. .. .. 86,092 12 4 Debentures issued Annuities .. .. .. .. 465 16 11 under the auCommission .. .. .. 2,563 13 11 thority of the FiMedioal fees .. .. .. 630 10 6 nance Act, 1915 40,000 0 0 Premium and other deposits.. .. 5,572 19 3 £few Zealand InSundry accounts owing .. .. 693 12 3 scribed Stock — Officers' Fidelity Fund .. .. 300 0 0 War Loans ..1,068,900 0 0 Investment Fluctuation Reserve .. 288,686 1 1 ]sr 6w Zealand Inscribed Stock — Finance Act, 1919 50,000 0 0 New Zealand Inscribed Stook — Discharged Soldiers Settlement Loan.. .. 85,000 0 0 . ■ 1,869,800 0 0 Municipal Corporation debentures .. 115,983 2 6 County securities .. .. .. 6,800 9 7 Harbour Board debentures .. .. 35,200 0 0 Town Board debentures .. .. 28,450 0 0 Road Board debentures .. .. 21,800 0 0 Drainage Board debentures .. .. 2,007 10 11 Landed and house property .. .. 133,120 13 8 Landed and house property (leasehold) 1,677 18 0 Mortgages on property .. .. 2,750,025 12 1 Properties acquired by foreclosure .. 281 8 3 Overdue premiums on £ s. d. policies in force .. 6,119 4 5 Outstanding premiums due but not overdue.. 40,156 1 9 46,275 6 2 Overdue interest .. £1,214 11 1 Outstanding interest due but not overdue.. 6,351 7 8 Interest aoorued but not due .. .. 65,422 810 72,988 7 7 Agents'balances .. .. .. 4,792 0 7 Cash in hand and on ourrentaccount.. 102,615 7 6 £5,927,557 5 10 £5,927,557 5 10 Revenue Account for the Year ended 31st December, 1920. £ s. d. £ s. d. Amount of Funds at Ist January, 1920 5,354,904 4 9 Death claims under polioies, Assurance, Renewal premiums — Assurance, An- including bonus additions .. .. 190,808 17 0 nuity, and Endowment .. .. 389,764 8 1 Endowment Assurances matured, inNew premiums (including instalments eluding bonus additions .. .. 183,739 9 5 of first year's premiums falling due Endowments matured .. .. 2,580 0 0 in the year) .. .. .. 44,398 2 9 Premiums returned on endowments .. 527 14 1 Single premiums—Assurance and En- Bonuses surrendered for cash .. 1,628 16 9 dowment .. .. .. 1,653 12 10 Annuities .. .. .. .. 20,754 19 11 Consideration for Annuities.. .. 24,980 2 6 Surrenders .. .. .. 20,269 2 6 Interest .. £274,577 3 2 Loans released by surrender .. .. 29,732 3 5 Less land and in- Commission, new* .. £32,003 610 come tax .. 4,465 3 5 . renewal 3,127 12 3 270,111 19 9 — 35,130 19 1 Expenses of management — Head Office ..£26,279 18 10 Branoh offioes and agents .. .. 11,150 6 7 Extra clerical assistance 738 0 10 Medical fees and expenses .. .. 5,871 5 2 Travelling-expenses .. 1,011 5 7 Advertising .. .. 460 0 8 Printing and stationery 2,353 11 9 Rent .. .. 3,710 10 0 Postage and telegrams 2,180 7 9 Exchange .. .. 57 0 6 General expenses .. 2,682 15 4 Triennial expenses .. 1,593 511 58,088 8 11 Amount of funds, 31st December, 1920 5,542,55119 7 £6,085,812 10 8 £6,085,812 10 8 * Including Agents' allowances. Government Life Insurance Department, 2nd May, 1921. J. H. Richardson, Commissioner. Geo. W. Barltrop, Secretary. Audited and found correct.—Robert J. Collins, Controller and Auditor-General.
B.—l [Pt. Ill].
4
GOVERNMENT LIFE INSURANCE DEPARTMENT— continued. Balance-sheet of the Accident Branch on 31st December, 1920. Liabilities. £ s# j. Asset*. £ s . d. Accident Funds, as per Revenue Account 23,211 15 0 Debentures issued under authority of the Claims admitted (proofs not yet com- Finance Act, 1915 .. .. .. 10,000 0 0 pleted) .. .. .. .. 8,500 0 0 New Zealand Inscribed Stock — War Commission.. .. .. .. 352 1 4 Loans .. .. .. .. 84,500 0 0 Premium and other deposits .. .. 90 5 7 MortgageH on property .. .. 42,870 0 0 Sundry accounts owing .. .. 58 18 7 Outstanding interest due but £ n. d. Officers' Fidelity Fund' .. .. 100 0 0 not overdue .. .. 85 5 0 Reserve for unearned premiums .. 13,433 0 0 Interest accrued but not due 1,163 11 4 Investment Fluctuation Reserve .. 3,000 0 0 1,248 16 4 Reserve Fund constituted under sec- Agents' balances .. .. .. 524 18 1 tion 20 of the Government Accident Cash in hand and on current account .. 1,410 11 Insurance Act, 1908 .. .. 91,808 411 £140,554 5 5 £140,554 5 5 Revenue Account of the Accident Branch for the Year ended 31st December, 1920. £ s. d. £ s. d. Amount of Accident Funds, Ist January, Claims .. .. .. .. 14,975 7 6 1920 .. .. .. .. 13,886 18 10 Commission.. .. .. .. 3,445 8 6 Premiums .. .. £30,267 17 8 Salaries .. .. .. .. 3,835 0 0 Less reinsurance pre- Expenses of management .. .. 1,169 0 6 miums .. .. 416 410 Further appropriation to Reserve for un29,85112 10 earned premiums .. .. 2,056 0 0 Interest .. .. £6,209 6 10 Amount of Accident Funds, 31st DecemLess land and income ber, 1920 .. .. .. .. 23,211 15 0 tax .. .. 1,255 7 0 4,953 19 10 £48,692 11 6 £48,692 11 6 Government Insurance Department, 22nd April, 1921. J. H. Richardson, Commissioner. Geo. W. Barltrop, Secretary Audited and found correct. —Robert J. Collins, Controller and Auditor-General.
B.—l [Pt. 11l
5
HOUSING DEPARTMENT. Balance-sheet as at 31st March, 1920. Liabilities. £ s. d. Assets. £ s. d. Sundry depositors .. .. .. 3,244 18 3 Vacant land .. .. .. 23,518 13 9 Rates Account .. .. .. 55 15 4 Dwellings let or leased .. .. 7,666 4 9 Sundry creditors— Sundry purchasers— For rent .. .. .. 100 0 0 Balance of principal .. .. 310,549 1 6 For payments on contract .. 197 10 0 Balance of advances .. .. 37 0 4 Lands Department—Rents transferable Balance owing on vacant sections .. 1,872 18 6 to land revenue .. . . .. 18 14 0 Dwellings in course of erection (includConsolidated Fund —Expenditure re- ing stock of materials and plant) .. 5,338 14 0 payable to Labour Department vote 3,202 11 10 Instalments collectable —Arrears outInterest accrued on capital .. .. 4,297 18 8 standing .. .. .. 1,646 16 8 Special maintenance reserve .. .. 39 16 3 Rents collectable—Arrears outstanding 52 2 8 Reserve for maintenance of dwellings Deposit Account .. .. .. 3,114 19 3 let or leased .. .. .. 24 1 6 Office furniture .. .. .. 187 16 9 Reserve for depreciation of dwellings Premiums paid in advance .. .. 370 6 10 let or leased .. .. .. 1,279 511 Cash in hands of agents .. .. 62 011 Insurance reserve .. .. .. 919 19 5 Cash at G.P.O. .. .. .. 642 1 7 Capital .. .. .. .. 355,454 9 8 Cash at bank (including imprest advance) .. .. .. .. 11,928 4 1 Revenue Account (balance carried forward into next year's account) .. 1,847 19 3 £368,835 0 10 £368,835 0 10 Revenue Account, Ist December, 1919, to 31st March, 1920. £ s. d. £ s. d. To Administration expenses (general) 509 7 11 i By Administration charges .. .. 181 13 9 Salaries .. .. .. 2,810 75 | Grazing rent .. .. . ... 12 11 6 Commission .. .. .. 77 18 11 j Interest receivable .. .. 5,356 1 3 Office rent .. .. .. 100 0 0 j Insurance concession .. .. 57 17 1 Interest payable .. .. 4,017 5 7 I Miscellaneous receipts .. .. 58 17 0 Balance (carried forward into next year's Revenue Account) .. 1,847 19 3 £7,514 19 10 I £7,514 19 10 Balance-sheet as at 31st March, 1921. Liabilities. £ s. d. Assets. £ s. d. Capital Account .. .. .. 624,163 15 10 Cash at bank — £ s. d. Sundry creditors — Housing Account .. 33,997 4 7 On open account .. .. .. 1,251 1 9 Deposit Account .. 6,049 18 8 Treasury for interest .. .. 18,516 2 1 Public Account .. 18 4 8 Outstanding liabilities for rent, &c. .. 4,192 2 11 40,065 7 11 Sundry depositors .. .. .. 4,587 3 5 Cash in Post Office .. .. 1,027 1 5 Special maintenance reserve .. .. 139 16 8 Cash in hand — Depreciation reserve .. .. 1,459 10 0 Branches .. .. 42 13 1 Insurance reserve .. .. .. 1,752 11 3 Imprestees .. 5 I 10 Gravel Account .. .. .. 98 8 9 47 14 11 Loan on mortgage .. .. 3,500 0 0 Sundry debtors .. .. 608 8 11 Sundry purchasers— Dwellings .. .. 416,839 3 1 Advances .. .. 586 6 10 Vacant sections .. 1,610 16 6 419,036 6 5 Instalments in arrears .. .. 1.876 6 3 Rents in arrears .. .. 75 15 6 Stocks of materials .. .. 31,651 1 6 Works in progress .. .. 25,938 111 Uncompleted contracts .. 47,852 9 2 Office furniture and fittings 187 16 3 Net purchases during year 583 3 10 771 0 7 Less depreciation .. 138 14 8 632 5 11 Office bicycles .. .. .. 15 0 9 Freehold land .. .. .. 62,108 14 2 Freehold dwellings let or leased .. 7,300 17 4 Freehold dwellings (purchases incomplete) 2,030 0 0 Premiums paid in advance .. .. 523 17 4 Repairs and Maintenance Account .. 192 4 10 Revenue Account — Bal- £ s. d. ance at 31/3/20 .. 1,847 19 3 Add net loss for year* .. 9,830 19 2 11,678 18 5 £656,160 12 8 £656,160 12 8
* A portion of this amount is chargeable to uncompleted dwellings, land not yet built upon, and other future operations; the balance is largely due to the initial expenses incurred in setting-up the Housing Branch.
B.—l [Pt. Ill].
6
HOUSING DEPARTMENT— continued. Revenue Account for the Year ended 31st March, 1921. Dr. £ s.J d. Gr. £ s. d. £ s. d. To"!lnterest .. .. .. 12,567 19 8 By InterestSalaries .. .. .. 15,360 11 4 From purchasers, &c. 17,730 8 5 Office rent .. .. .. 1,077 10 10 From tenants .. 363 19 1 Administration expenses .. 2,801 7 11 18,094 7 6 Commission .. .. .. 192 9 8 Insurance rebate .. .. 90 1 11 Depreciation on furniture .. 138 14 8 Administration expenses recouped 3,994 12 4 Grazing .. .. .. 53 10 6 Miscellaneous receipts .. .. 75 2 8 Net loss for year to Net Revenue Account* .. .. .. 9,830 19 2 £32,138 14 1 £32,138 14 1 Net Revenue Account. £ s. d. £ s. d. To Balance brought forward .. 1,847 19 3 By Balance .. .. .. 11,678 18 5 Net loss for year* .. .. 9,830 19 2 £11,678 18 5 £11,678 18 5 * A portion of this amount is chargeable to uncompleted dwellings, land not yet built upon.,and other future operations; the balance is largely due to the initial expense incurred in setting-up the Housing Branch. Henry E. Moston, Deputy Housing Superintendent. A. Burgess, Accountant. Examined and found correct. —R. J. Collins, Controller and Auditor-General. 29th June, 1921. The accounts have been duly examined and compared with the various relative books, documents, and papers, and found to correspond therewith. The balance-sheet is, however, subject to the following qualifications and comments :— (a.) There is no authority of law for the creation of a so-called insurance reserve, and, as no investments have been made to meet the obligations entered into with regard to fireinsurance margin, Government is apparently subject to an unwarranted liability. (6.) The value of stocks of material is declared to represent the cost price, (c.) The assets and liabilities cannot be certified to until the respective values of the various transfers in land between the Lands Department and the Housing Department have been ascertained—a matter which is now being dealt with, (rf.) Workers' dwelling investments amounting to £52,100 are held by Treasury against interest totalling £60,926 Bs. 7d. accrued to 31st December, 1919. R. J. Collins, Audit Office, Wellington, 2nd November, 1921. Controller and Auditor-General. Memorandum. In regard to paragraph {a) of the Controller and Auditor-General's comments, it may be explained that as occupants of workers' dwellings usually pay only a small deposit—in most cases £10 —the Government might be liable for any loss from fire that might occur over and above the maximum amount of insurance effected with insurance offices, which is about 75 per cent. The Department has therefore, in all cases, charged the occupants with additional insurance for the balance of the risk, and the premiums so received have been paid into the Housing Account and set apart as an Insurance Reserve. Henry E. Moston, Wellington, 29th November, 1921. Deputy Housing Superintendent.
7
B.—l [Pt. Ill].
KAURI-GUM INDUSTRY. Statement of Accounts for the Year ended 31st March, 1921. Balance-sheet. Liabilities. £ s. d. Assets. £ s. d. Loan Account debentures issued under Land at face works and elsewhere, with Kauri-gum Industry Act, 1914 .. 53,000 0 0 buildings, fences, and improvements .. 5,223 15 6 Crown Land Account .. .. 500 0 0 Vacuum tank, fittings and plant, and Sundry creditors .. .. .. 2,149 12 9 royalty Short-workings Account .. 2,200 610 Interest on debentures .. .. 797 0 7 Plant and store fittings .. .. 327 7 2 Tools, Auckland and depots .. .. 67 6 4 Live and dead stock .. .. .. 62 9 3 Furniture and office fittings .. .. 127 15 2 Timber on hand .. .. .. 16 15 6 Sacks, gum-cases, and consumable stores on hand 564 17 8 Charges paid in advance .. .. 86 7 6 Gum on hand .. .. .. 34,042 8 1 Gum on consignment.. .. .. 2,171 19 10 Cash in hand .. .. .. 7,401 0 3 Profit and Loss Account .. .. 4,154 4 3 £56,446 13 4 £56,446 13 4 Receipts and Payments Account. Receipts. £ s. d. Payments. £ s. d. Cash in hand, Ist April, 1920 .. .. 16,322 10 6 Wages, &c., to workmen, overseers, and Sales of kauri-gum .. .. .. 39,214 9 2 gum-buyers .. .. .. 2,909 10 0 Interest on inscribed stock .. .. 313 14 0 Plant, machinery, stores, &c. .. .. 1,549 1.7 7 Purchases of kauri-gum .. .. 32,892 4 7 Freights, &c. .. .. .. 7,077 1 5 General and office expenses, administration, &c. .. .. ..... 1,900 19 10 Interest on loan debentures .. .. 2,120 0 0 Cash in hand, Treasury, 31st March, 1921 7,401 0 3 £55,850 13 8 £55,850 13 8 Loan Account. (Authority under Section 4 of the Kauri-gum Industry Amendment Act, 1914, £75,000.) 1921. £ s. d. 1920. £ s. d. March 31. To Balance forward .. 53,000 0 0 April 1. By Debentures issued under the Kauri-gum Industry Amendment Act, 1914 .. 53,000 0 0 £53,000 0 0 £53,000 0 0 Trading Account. £ s. d. £ s. d. To Gum on hand, Ist April, 1920 .. 20,981 3 5 By Gum on hand, 31st March, 1921 .. 34,042 8 1 Purchases of gum .. .. 33,065 410 Sales of gum .. .. .. 38,326 17 10 Wages .. .. .. .. 2,979 9 7 Gum sent on consignment .. .. 292 13 8 Freights .. .. .. .. 1,626 14 3 Balance, being gross profit to Profit and Loss Account .. .. 14,009 7 6 £72,661 19 7 £72,661 19 7 Profit and Loss Account. £ s. d. £ s. d. To Freights outward .. .. .. 3,155 10 7 By Trading Account .. .. .. 14,009 7 6 General expenses .. .. .. 262 9 6 Timber Account .. .. .. 117 6 Cables, &c. .. .. .. 91 15 10 Profits on consignments .. .. 408 15 7 Consumable stores .. .. 53 4 10 Sacks .. .. .. .. 725 4 10 Gum-cases .. .. .. 485 16 5 Fire insurance .. .. .. 149 6 5 Marine insurance .. .. .. 48 3 10 Printing and stationery .. .. 24 16 5 Travelling-expenses of Superintendent and staff .. .. .. 34 10 6 Rent .. .. .. .. 300 0 0 Salaries .. .. .. .. 675 0 0 Depreciation .. .. .. 141 10 0 Balance carried down. .. .. 8,272 11 5 £14,420 0 7 £14,420 0 7 £ s. d. £ b- d. To Balance on Ist April, 1921 .. .. 10,706 15 9 By Balance brought down .. .. 8,272 11 5 Interest on loan debentures ... 2,120 0 0 Interest on 5-per-cent. inscribed stock 400 0 1 Balance as per balance-sheet .. 4,154 4 3 £12,826 15 9 £12,826 15 9 R. P. Greville, Kauri-gum Superintendent. The Audit Office, having examined the balance-sheet and accompanying accounts, required by law to be audited, hereby certifies the same to be correct. —R. J. Collins, Controller and Auditor-General.
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B.—l [Pt. 11l
NATIONAL PROVIDENT FUND. Balance-sheet as at 31st December, 1920. £ s. d. £ s . d. Fund as per Revenue Account.. .. 473,360 11 8 Invested with Public Trustee .. .. 432,565 15 1 Claims due and in course of payment —* Balance with Post Office .. .. 4,187 11 2 Maternity .. .. .. 3,028 17 5 Balances in transit .. .. .. 6,031 14 1 Death (section 15) .. .. .. 103 1 4 Contributions outstanding or in course of Death : Allowances (section 14) .. 87 9 7 transmission— * Allowances (section 12) .. .. 61 10 6 (a.) Contributions due, but not overdue 9,965 4 6 Allowances (section 16) .. .. 38 911 (b.) Contributions overdue .. .. 2,616 9 3 Refunds in suspense .. .. .. 13,421 9 8 Government subsidy due under Act* .. 28,472 310 Deposits on incomplete applications to Refund due in respect of maternity join fund .. .. .. .. 11l claims* .. .. .. ... 3,914 0 0 Suspense Account .. .. .. 788 16 6 Fines due .. .. .. .. 327 1 2 One-half contributions of members of Ex- Interest accrued, but not due*.. .. 6,534 8 9 peditionary Forces overpaid by State.. 52 4 1 Contributions prepaid .. .. 3,670 16 1 £494,614 7 10 £494,614 7 10 * Included in Revenue Account. Revenue Account for the Year ended 31st December, 1920. £ s. d. £ s. d. Amount of fund at beginning of year .. 338,729 1 2 Maternity claims (section 18) .. .. 6,654 0 0 Contributions .. .. .. 110,594 9 0 Maternity claims (approved friendly Interest .. .. .. .. 18,821 16 7 societies) .. .. .. .. 25,318 0 0 Fines .. .. .. .. 585 1 4 Refund of contributions on lapse, reducBenefits refunded by deduction .. 43 13 7 tion, and withdrawal (sections 10, 11, Government contribution under Act .. 28,472 310 12, and 13) .. .. .. 16,944 12 9 Refund of maternity claims by the State 31,972 0 0 Incapacity allowances (sections 16 and 17), Contributions overpaid on exit .. 1 9 11 including contributions waived on incapacity (£B9 Is. 5d.) .. .. 663 15 10 Death : Refund of contributions (sections 14(5) and 15) .. .. .. 386 5 3 Death : Allowances on account of widows and children (section 14) .. .. 3,118 0 3 Retirement: Allowances (section 12) .. 2,772 2 9 Refund of contributions overpaid on exit 2 6 11 Amount of fund at end of year .. 473,360 11 8 £529,219 15 5 £529,219 15 5 R. E. Hayes, Superintendent. Examined and found correct —R. J. Collins, Controller and Auditor-General.
B.—l [Pt. Ill].
9
PRINTING AND STATIONERY DEPARTMENT. Balance-sheet as at 31st March, 1921. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Capital Account .. .. .. 158,090 6 3 Buildings .. ..42,305 12 7 Sundry creditors .. .. .. 11,370 111 Less depreciation .. 1,057 12 6 Suspense Account .. .. .. 629 3 7 41,248 0 1 Bad Debts Reserve Account .. .. 100 0 0 Plant — Balance, Profit and Loss Account .. 2,060 111 Printing .. .. 15,895 16 6 Binding .. .. 6,077 17 10 Litho and photo .. 1,759 16 1 Engine-room .. .. 472 10 9 24,206 1 2 Less depreciation .. 1,574 11 0 22,631 10 2 Type .. .. .. 7,721 2 8 Less depreciation /.. 575 17 0 7,145 5 8 Furniture .. .. 399 4 5 Less depreciation .. 29 18 6 369 5 11 Sundry debtors .. .. 25,616 18 11 Stock on hand .. .. .. 74,127 12 2 Treasury Adjustment Account .. 1,111 0 9 £172,249 13 8 £172,249 13f 8 Receipts and Payments Account for the Year ended 31st March, 1921. 1921. 1921. Mar. 31. Receipts. £ s. d. Mar. 31. Payments. £ s. d. To Sundries .. .'. .. 354 2 8 By Salaries .. .. .. .. 94,600 011 Publishing .. .. .. 928 12 6 Wages .. .. .. .. 16,143 14 2 Publications .. .. .. 1,828 11 3 Overtime .. .. .. 4,013 16 3 Sundry debtors .. .. .. 226,211 8 5 Cost-of-living bonus .. .. 1,537 17 10 Hansard salaries (recovered) .. 8,132 0 6 Stationery .. .. .. 107,688 13 6 Balance to Treasury Adjustment Ao- Stores .. .. .. .. 7,921 9 5 count.. .. .. .. 27,950 18 1 Freight, cartage, insurance, &c. .. 10,399 16 5 Machinery .. .. .. 7,431 0 4 Type and printing material.. .. 174 12 3 Monotype extras " .. .. .. 289 17 9 Monotype metal .. .. .. 673 6 4 Fuel, gas, &c. .. .. .. 2,566 19 11 Water-supply .. .. .. 81 16 6 Medical services .. .. .. 139 19 0 Office equipment .. .. .. 38 6 0 • Postage, telegrams, and exchange .. 1,454 19 10 Telephone-exchange subscriptions .. 74 15 0 Refund of amounts overpaid .. 21 7 8 Window-cleaning and rubbish-removal 132 2 6 Proportion of rent, High Commissioner's Office .. .. .. 150 0 0 Motor vehicles .. .. .. 395 9 10 Payment to L. G. Gosney for improved ready-reckoner .. .. .. 50 0 0 Contingencies .. .. .. 94 10 0 Salaries (Hansard) .. .. 8,132 0 6 Salaries (unauthorized expenditure) .. 1,199 1 6 £265,405 13 5 £265,405 13 5 Treasury Adjustment Account. 1921. 1921. Mar. 31. £ s. d. Mar. 31. £ s. d. To Sundry Debtors Account .. .. 28,752 6 6 By Repairs and Maintenance Account .. 352 7 4 Stationery Trading Account .. 1,000 0 0 Wages Account .. .. .. 2,273 0 4 Stamp - printing Department Wages Publications Account .. .. 2,929 6 7 Account .. .. .. 4,502 3 2 Interest Account .. .. .. 5,281 12 0 Bonus Arrears Account .. .. 5,643 15 5 Balance, Receipts and Payments Account .. .. .. .. 27,950 18 1 Balance .. .. .. .. 1,111 0 9 £39,898 5 1 £39,898 5 1 2-B. 1 [Pt. lII].
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B.—l [Pt. Ill].
PRINTING AND STATIONERY DEPARTMENT— continued. Profit and Loss Account for the Year ended 31st March, 1921. Lr. Cr. To Paper and materials— £ s. d. £ s. d. £ s. d. By Sales— £ s. d. £ s. d. Stock at beginning .. 35,174 14 0 Manufacturing .. 207,714 2 2 Add purchases .. 95,760 14 7 Stationery " .. 30,227 16 8 Publishing .. 1,621 611 130,935 8 7 239,503 5 9 Less stock on hand on Work in progress .. 4,667 10 0 31st March, 1921 .. 66,080 8 0 Insurances refunded .. 1,624 1 3 64,855 0 7 Stationery— Stock at beginning .. 3,359 5 8 Add purchases .. 32,942 17 9 36,302 3 5 Less stock on hand on 31st March, 1921 .. 8,569 10 8 27,732 12 9 Salaries and wages .. .. 117,382 1 11 Insurance .. .. .. 676 0 2 Repairs and maintenance — Plant .. .. 891 4 7 Premises .. .. 374 14 7 1,265 19 2 Lighting, power, and water .. 2,324 3 6 Depreciation .. .. .. 3,237 19 0 Interest on capital .. .. 5,281 12 0 Freight (inward) .. .. 6,021 13 5 228,777 2 6 General expenses — i Office salaries .. .. 5,306 12 2 Salaries and wages (Stamp Department) 4,502 3 2 Postage and telegrams .. .. 1,684 16 2 Exchange .. .. .. 1,945 1 11 Freight (outward) .. .. 942 6 6 Discounts .. .. .. 71 4 10 Telephone rental .. .. 74 15 0 Medical services .. .. 137 17 0 Sundry office expenses .. .. 252 15 10 Bad Debts Reserve Account .. 100 0 0 15,017 12 7 Balance, being net profit for year .. .. 2,060 1 11 £245,854 17 0 -£245,854 17 0 . H. M. C. Robertson, Accountant. Examined and found correct. —Robert J. Collins, Controller and Auditor-General.
11
B.—l [Pt. 11l
PUBLIC SERVICE SUPERANNUATION FUND. Balance-sheet as at 31st December, 1920. Liabilities. jg s d I Assets, g s ,j_ Fund as per Revenue Aocount ..1,502,905 16 6 Amount invested by the Board .. 1,388,967 12 11 Retiring and other allowances due, in Retiring-allowances recoverable (Incourse of payment— ternal Affairs) .. .. .. 271 10 1 To members .. .. .. 2,302 7 0 Contributions due, in course of transTo widows and children .. .. 203 11 1 mission.. .. .. .. 20,819 4 7 Refunds of contributions due, in course Interest due and accrued .. .. 22,757 13 10 of payment— Bank Account .. .. .. 55,988 19 3 Under section 46, Amendment Act Balance in hands of Postal DepartOft service) .. ~ .. 1,61117 5 ment .. .. .. .. 17,12113 0 Under sections 42 and 43 (death) .. 1,125 16 0 Balance in hands of Public Trustee.. 9,736 810 Under section 32 (cc) .. .. 0 19 3 Transfers to other funds due, in course of payment .. .. .. 7 12 0 Expenses due, in course of payment— Salaries .. .. .. 437 6 2 Office expenses .. .. .. 15 1 Post Office charges .. .. 50 0 0 Public Trustee's charges .. .. 568 18 10 Valuation fees due to Valuation Department .. .. .. 15 12 6 Cost-of-living bonus due to Treasury Department .. .. .. 56 6 3 Unclaimed Account (contributors, &c.) 2,767 16 11 Contributions paid in advance or in error 3,607 17 6 £1,515,663 2 6 , £1,515,663 2 6 Revenue Account for the Year ended 31st December, 1920. £ s. d. Retiring-allowances— £ s. d. Amount of fund at beginning of year.. 1,288,197 10 2 To members .. .. .. 118,806 9 3 Members'contributions— To widows and children .. .. 13,266 13 7 Under section 29 (ordinary) .. 227,619 16 8 Contributions returned— Transfers from other superannuation Under section 46, Amendment Act funds.. .. .. .. 634 17 10 (left service) .. .. .. 43,799 8 2 Government subsidy .. .. 86,000 0 0 Under section 42 (death) .. 5,945 11 1 Government contribution, special, on Under section 32 (c) .. .. 598 7 1 account of military contributors .. 2Q,000 0 0 Under section 32 (cc) .. .. 3,103 4 0 Interest .. .". .. .. 71,949 12 6 Under section 32 (/) .. .. 1,541 11 2 Fines, &o. .. .. .. .. 511 1 4 Under section 38 (retirement) .. 886 8 8 Interest, section 2, Amendment Act .. 30 14 4 Contributions to other superannuation funds (section 48) .. .. 238 6 5 Expenses— Salaries .. .. .. 1,650 14 0 Office expenses .. .. .. 208 8 7 Public Trustee's charges .. .. 1,798 15 0 Election expenses .. .. 6 6 0 Medical fees .. .. .. 74 11 0 Board members' travelling-expenses 1 13 8 Post Office charges .. .. 50 0 0 Amount of fund at end of year .. 1,502,905 16 6 £1,694,912 18 6 £1,694,912 18 6 Subsidiary Account. —Cost-of-living Bonus paid to Annuitants of the Public Service Superannuation Fund on behalf of the Treasury. £ s. d. £ s. d. Amount disbursed for period Ist April, Cash received from Treasury .. .. 23,533 5 1 1920, to 31st December, 1920 .. 23,476 18 10 Balance ........ 56 6 3 £23,533 5 1 £23,533 5 1 William M. Wright, Secretary, R. S. Wogan, Accountant, Wellington, 30th May, 1921. Public Service Superannuation Board. Examined and found correct—Robert J. Collins, Controller and Auditor-General.
B.—l [Pt. Ill].
12
PUBLIC TRUST OFFICE. Balance-sheet for the Year ended 31st March, 1921.
J. W. Macdonald, Public Trustee. W. Barr, Acting Chief Accountant. The Controller, and Auditor-General to the Right Hon. the Minister op Finance. Sir, — Audit Branch, Public Trust Office, Wellington, 10th August, 1921. I have the honour, in accordance with the provisions of section 39 of the Public Trust Office Act, 1908, to transmit to you the attached balance-sheet of the Public Trust Office for the year which ended on the 31st March last, and to report that I have examined the balance-sheet and found it correct. I have, &c, Robert J. Collins, The Right Hon. the Minister of Finance, Wellington. Controller and Auditor-General.
Balances on 31 it March, 1920. Transai ;tions. Balances on 31i March, 1921. Dr. Cr. Dr. Cr. Dr. Cr. Estates under administration Investment agencies War Regulations Act Miscellaneous accounts and funds Unclaimed lands Unclaimed property Rating Act Bankruptcy Act, 1908 Relief funds Sundry Native accounts Teachers' Superannuation Fund Account Public Service Superannuation Board Account Superannuation funds — Civil Service Act, 1908 Deferred (Naval) Pay Account Education Act, 1908, section 243 Government Railways National Provident Fund Post and Telegraph Act Public Service Classification and Superannuation Act, 1908, s. 31 Local authorities' superannuation funds — Westport Harbour Board Auckland Harbour Board Buller County Council Wellington Harbour Board Sinking funds Land Settlement Finance Act, 1909 General accounts — Various interna] accounts Unpaid Vouchers Account Profit and Loss Account Interest Interest receivable Overdue interest .'. Mortgage sundries Instalments receivable Ove.due instalments General investments Special investments... Mortgage securities acquired Moitgage securities in possession Office property— Office premises and building-sites Furniture, fittings, library, &c. Stationery stocks PlantMechanical appliances Motor cars and cycles Deferred expenditure Business extension Cash £ s. d. 349,908 0 4* 2,208 16 9* 416 4 7 23 7 0* 52 7 2 13 0 £ s. d. 3,562,714 14 10 595,296 10 2 282,914 11 3 657,494 19 4 8,925 0 0 10,456 11 8 2,921 12 10 1,833 0 11 24,249 19 9 262,541 9 4 16,549 10 6 £ s. d. 4,812,176 6 4 155,120 11 6 20,317 9 4 76,712 4 5 959 2 5 7,328 10 4 1,362 9 1 367 14 8 4,643 19 8 105,586 1 8 204,042 5 7 £ s. d. 5,114,364 8 6 139,341 12 4 29,936 16 5 354,110 2 10 589 16 11 3,290 17 5 461 12 3 1,511 5 4 . 4,310 12 9 135,146 11 9 204,488 3 8 £ s. d. 348,726 18 7 3,066 11 10 124 2 5 23 13 11 £ J. d. 3,863,721 15 3 577,308 14 3 295,184 5 7 934,993 13 2 8,527 1 3 6,417 15 9 2,020 16 0 2,976 11 7 22,605 0 11 291,890 4 6 3,063 13 9 1,411 11 11 430 15 6* 13,941 14 10 21.9 0 7 14,578 11 0 45,938 10 9 598,216 2 11 606,149 0 7 15,326 12 0 54,619 9 5 7,460 1 1 534 2 7 82 12 10 394,955 14 9 330,585 3 5 1,405 17 8 5,077 3 10 31 0 0 485 19 5 533,976 15 1 7,846 19 10 137 8 5 490 4 11 1,081 3 2 517 15 4 4 7 3 585,591 2 11 148,912 0 3 519 13 10 257 7 7 8,610 4 3 565 18 6 87 0 1 446,570 2 7 471,650 3 10 1,788 3 1 4,844 6 6 1,124 12 6 7,661 5 9 1,712 12 5 47,922 14 1 4,981,904 13 6 113,708 4 0 735 15 5 1,669 2 1 621 7 0 11,744 0 6 124,903 4 10 116,217 6 0 1,359 10 5 3,272 7 7 760 0 8 22.234 10 8 1,255,916 11 8 104,770 12 7 1,748 7 6 9,264 11 3 1,851 6 1 58,413 4 3 6,112,774 13 1 102,582 2 4 143 8 8 234 3 6 '6 1 5 554 15 3 184,956 3 10» 472,033 8 1 2,096,072 12 10 3,031,619 14 5 849,999 17 2 2,172,593 5 7 599,766 11 6 62,680 2 1 45,312 0 5 43,755 9 8 13,160 3 6 3,191,540 4 2 15,440 18 4 6,200 4 0 809 7 4 2,168,967 1 1 3,084,455 10 10 790,737 17 3 2,172,593 5 7 599,766 11 6 62,680 2 1 40,075 0 2 43,755 9 8 13,160 3 6 1,236,372 2 11 12,201 10 0 7,154 4 9 745 1 11 215,011 14 5 575;013 6 11 52,886 16 5 59,261 19 11 1,947 12 10 12,469 17 10 '4 0 0 5,289 4 9 11,045,257 17 5 37,086 13 6 7,547 0 8 8 3 9 1,000 0 0 239 6 9 314 3 1 13,000,543 2 8 40,326 1 10 6,892 10 3 0 17 0 117 4 0 1,000 0 0 538 17 1 242 10 11 151.269 18 3 11,626 19 4 7,162 13 10 39,950 8 0 6,421 2 10 7,209 5 6 7,599 12 7 2,786 13 6 7,162 13 10 183,620 13 8 15,261 8 8 7,209 5 6 5,854 17 9 2,429 4 4 2,254 10 7 2,004 12 3 68,533 12 10 3,322 1 5 2,061 18 10 5,396 15 7 9,372,877 0 7 1,431 0 0 1,446 10 0 638 12 0 2,992 7 8 9,376,261 9 8 7,745 19 2 3,044 13 2 1,615 18 7 4,409 0 2 65,149 3 9 11,911,290 5 5 11,911,290 5 5 :8,351,881 5 2 28,351,881 5 2 13,918,906 4 10 13,918,906 4 10 • The balances brought forward in these classes differ from the closing t of classes effect! jalances in the previous balance-sheet owing to the many amalgamations sd during the year.
B.—l [Pt. 11l
13
PUBLIC TRUST OFFlCE— continued. Statement of Assets and Liabilities on the 31st March, 1921. Liabilities. Assets. £ s. d. £ s. d. £ s. d. £ s. d. Amount held for sundry estates Freehold and leasehold preand funds .. .. .. 13,283,869 4 9 mises and sites .. .. .. 183,620 13 8 Sundry creditors .. .. .. 133,072 19 2 Furniture and plant— Assurance and Reserve Fund .. 142,147 11 7 Furniture and library, &c. 15,261 8 8 Investment fluctuations reserve 43,395 510 Mechanical appliances .. 7,745 19 2 Reserve for interest on enemy Motor cars and cycles .. 3,044 13 2 property moneys .. .. 38,773 4 4 Stationers' .. .. 7,209 5 6 Profits invested .. .. 251,870 12 2 33,261 6 6 Bonuses to estates unexpended 10,162 18 8 Stocks, bonds, and debentures— Branch Adjustment Account .. 15,614 8 4 Government securities .. 1,049,130 9 5 501,964 0 11 Land Settlement Finance Act debentures .. 52,071 0 0 Local bodies' debentures .. 2,809,358 6 2 3,910,559 15 7 Mortgages, &c.— Mortgages .. ..9,129,709 8 11 Properties acquired by foreclosure .. .. 6,892 10 3 9,136,601 19 2 Advances (on overdraft) to estates and accounts .. .. 374,071 11 9 Interest and rent accrued — Interest accrued, due, and overdue .. .. 211,848 6 9 Rent accrued and due .. 399 3 8 212,247 10 5 Sundry debtors for expenses paid in advance.. .. .. 624 10 0 Cash and deposits— Cash in hand, on current account, and Agents' balances .. .. 65,149 3 9 Land- and income-tax deposits .. .. 2,169 14 0 Fixed deposits .. .. ~ 600 0 0 — 67,918 17 9 £13,918,906 4 10 £13,918,906 4 10 J. W. Macdonald, Public Trustee. Wellington. N.Z. W. Barr, Acting Chief Accountant. Examined and found correct —Robert J. Collins, Controller and Auditor-General. Profit and Loss Account for the Year ended 31st March, 1921. To Salaries— £ s. d. £ s. d. £ s. d. Permanent .. .. 147,895 5 0 By Commission and charges .. .. .. 98,036 5 7 Temporary .. .. 19,632 15 10 Interest, being surplus from investments .. 144,056 8 0 Unclassified .. .. 500 0 0 Rent .. .. .. .. .. 1,548 4 10 168,028 0 10 Profit on sale of office-site, Durham and Overtime .. .. .. .. 1,430 19 0 Armagh Streets, Christchurch .. .. 449 8 0 Cost-of-living bonus .. .. 1,545 14 5 Service charges— Agents'commission .. 6,730 10 8 Services of High Commissioner .. .. 143 15 0 Services of General Post Office 1,071 19 8 Services of Bank of New Zealand .. .. 44 18 6 7,991 3 10 Audit of books and accounts .. 900 0 0 Maintenance of premises and plant— Repairs and insurances— Offices .. .. 2,425 6 8 Motor cars and cycles .. 2,197 19 6 Office appliances .. 486 7 5 Sundries .. .. 392 2 7 Insurance premiums on office premises, furniture, &o. .. .. 468 10 3 5,970 6 5 Rent .. .. .. .. 2,487 8 8 General charges— Advertising .. .. 2,325 0 7 Cleaning, lighting, heating, and power .. .. 3,207 5 8 Legal expenses .. .. 639 9 10 Miscellaneous payments .. 2,197 16 9 Postages and freight .. 4,722 6 1 Telephone subscriptions .. 893 11 0 Printing, stationery, and requisites .. .. 10,050 19 4 Travelling-expenses .. 7,293 14 7 Extension of business .. 1,227 910 Wages of custodian and staff 5,192 6 3 37,749 19 11 Depreciation (office premises, furniture, and plant, &c.) .. .. .. .. 7,295 6 4 Balance, being net profit to Appropriation Account .. .. .. .. 10,691 7 0 5 £244,090 6 5 J. W. Macdonald, Public Trustee. Public Trust Office, Wellington, 11th May, 1921. W. Barr, Acting Chief Accountant.
14
B.—l [Pt. 11l
PUBLIC TRUST OFFlCE— continued. Profit and Loss Appropriation Account for the Year ended 31st March, 1921. £ s. d. £ s. d. £ s. d. To Alterations to premises.. .. .. 80 0 0 By Balance from Profit and Loss Account, being Furniture, &c— net profit for year ended 31st March, 1921 10,691 7 0 Furniture and library .. 5,256 0 6 Balance transferred from Assurance and ReOffice appliances '.. .. 3,297 1 5 serve Fund .. .. .. .. 19,520 17 4 Motor cars and cycles .. 1,899 8 10 10,452 10 9 Investment and Fluctuation Reserve Account 6,500 0 0 Compassionate allowance to Mrs. Triggs .. 1,250 0 0 Amounts appropriated under section 43, Public - Trust Office Amendment Act, 1913 .. 11,667 3 7 Unauthorized expenditure—Retiring-allowance (W. A. Fordham) .. .. .. 262 10 0 £30,212 4 4 £30,212 4 4 J. W. Macdonald, Public Trustee. W. Barr, Acting Chief Accountant. Public Trust Office, Wellington, 11th May, 1921.
15
B.—l [Pt. Ill] .
STATE ADVANCES OFFICE. ADVANCES TO SETTLERS BRANCH. Statement of Liabilities and Assets as at 31st March, 1921. Liabilities. £ s. d. Assets. £ s. d. Sundry loans .. .. .. 9,283,193 1 10 Investment Account — Temporary advances from Public Debt Total principal owing by mortgagors Sinking Fund Branch .. .. 459,962 0 0 at 31st March, 1921 .. .. 6,918,274 3 3 Temporary advances from Advances Mortgage instalments overdue—lnterest 28,801 17 8 Office Sinking Fund Account .. 445,000 0 0 Interest on mortgages, accrued but not Advances Suspense Account .. .. 29,134 9 6 due .. .. .. .. 75,257 10 6 Fire Loss Suspense Account .. .. 3,189 6 8 Temporary advances to Local AuthoSuspense Account .. .. .. 6,133 3 6 rities Branch .. .. .. 225,000 0 0 Reserve Fund .. .. .. 50,000 0 0 Temporary advances to Workers Branch 330,000 0 0 Interest payable on loans, accrued but Temporary investments .. .. 2,139,773 7 9 not due .. .. .. .. 75,114 12 1 Interest on temporary investments, Profit and Loss Account .. .. 791,099 11 4 accrued but not due .. .. 34,302 1111 Insurance Premiums Account .. 392 11 4 Office Furniture and Equipment Account 1,566 16 8 Realization Account.. .. .. 639 2 8 Sinking Funds— £ s. d. Public Trustee .. 302,904 13 9 Advances Office Sinking Fund Account 963,034 811 Public Debt Sinking Fund Branch .. 10,525 10 7 1,276,464 13 3 Cash in hand and in bank at 31st March, 1921 .. 112,353 9 11 £11,142,826 4 11 £11,142,826 4 11 Statement of Profit and Loss Account for the Year ended 31st March, 1921. Dr. £ s. d. Gr. £ s. d. To Management Expenses Account .. 17,194 18 5 By Interest Account—Gross profits .. 110,086 15 8 Balance —Net profits for the year ended 31st March, 1921 .. .. .. 92,89117 3 £110,086 15 8 £110,066 15 8 £ s. d. £ s. d. To Office Furniture and Equipment Ac- By Balance as at 31st March, 1920 .. 522,028 1 It count written down .. .. 174 1 10 Accumulated profits as at 31st March, Balance—Net profits carried forward 791,099 11 4 1920, on amounts paid to Advances Office Sinking Fund Account .. 175,043 13 5 Accumulated profits as at 31st March, 1920, on amounts paid to Public Debt Sinking Fund Branch .. 850 5 1 Loss on realization, subsequently recovered .. .. .. 459 15 6 Net profits for the year .. .. 92,891 17 3 £791,273 13 2 £791,273 13 2 Statement of Interest Account for the Year ended 31st March, 1921. Dr. £ s. d. £ s. d. Gr. £ s. d. £ s. d. To Interest paid on loans.. 345,702 5 4 By Interest received on Less accrued interest at mortgages .. 313,941 12 10 31st March, 1920 .. 74,943 14 3 Less overdue and . 270,758 11 1 accrued at 31st Interest payable on loans, accrued but March, 1920 .. 105,941 11 2 not due at 31st March, 1921 .. 75,114 12 1 208,000 1 8 Interest paid on amounts temporarily Interest on bank balances .. .. 87 11 3 transferred from other branches .. 30,282 6 4 Interest on amount in Advances Office Balance—Gross profits transferred to Sinking Fund Account .. .. 48,804 11 11 Profit and Loss Acoount .. .. 110,086 15 8 Interest on temporary advances to other branches .. .. 11,157 14 8 Interest on amount in Public Debt Sinking Fund Branch .. .. 385 16 0 Interest on temporary £ s. d. investments .. 112,668 19 1 Less accrued interest at 31st March, 1920 33,224 9 6 79,444 9 7 Interest on temporary investments aoorued at 31st March, 1921 .. 34,302 1111 Interest on mortgages— Overdue at 31st £ s. d. March, 1921 .. 28,801 17 8 Accrued but not due at 31st March, 1921 .. .. 75,257 10 6 104,059 8 2 £486,242 5 2 £486,242 5 2
B.—l [Pt. 11l
16
STATE ADVANCES OFFICE.—ADVANCES TO SETTLERS BRANCH— continued. Statement of Management Expenses Account for the Year ended 31st March, 1921. Dr. £ s. d. Gr. £ s. dTo Advertising, newspapers, &o. .. .. 7 3 0 By Consent fees .. .. .. 17 12 1 Audit Office services .. .. .. 300 0 0 Production fees .. .. .. 795 1 8 Inspection fees .. .. .. 64 2 9 Release fees .. .. .. 679 7 6 Petty general expenses .. .. 60 7 11 Balance transferred to Profit and Loss Post Office services .. .. .. 771 0 9 Account .. .. .. .. 17,194 18 5 Postages and telegrams .. .. 995 10 6 Printing and stationery (including office fittings) .. .. .. .. 1,379 18 11 Salaries .. .. .. .. 14,044 7 0 Telephones .. .. .. .. 51 18 7 Travelling-expenses .. .. .. 319 6 5 Typewriters and adding - machines— Repairs .. .. .. .. 43 3 10 Valuation Department—Agency work .. 650 0 0 £18,686 19 8 £18,686 19 8 G. F. C. Campbell, Superintendent. W. N. Hinchliffe, Accountant. State Advances Office, Wellington, 27th June, 1921. Examined and found correct.—Robert J. Collins, Controller and Auditor-General. ADVANCES TO WORKERS BRANCH. Statement of Liabilities and Assets as at 31st March, 1921. Liabilities. £ s. d. Assets. £ s. d. Sundry loans .. .. .. 2,419,346 14 1 Investment Account (total principal Temporary advances from Settlers owing by mortgagors at 31st March, Branch .. .. .. .. 330,000 0 0 1921) .. .. .. .. 2,705,357 4 7 Interest payable on loans, accrued but Mortgage instalments overdue—lnterest 8,797 4 0 not due .. .. .. .. 24,963 13 7 Interest on mortgages, accrued but not Advances Suspense Account .. .. 20,730 15 6 due .. .. .. .. 30,572 1 3 Fire Loss Suspense Account .. .. 8 0 0 Loan Charges Account .. .. 12,000 0 0 Suspense Account .. .. .. 1,893 9 5 Insurance Premiums Aocount .. 133 14 6 Reserve Fund .. .. .. 41,520 14 4 Realization Account .. .. .. 724 18 10 Sinking Funds — £ s. d. Publio Trustee .. 2,715 17 9 Advances Office Sinking Fund Account .. 64,663 15 5 Public Debt Sinking Fund Branch .. 4,365 16 11 71,745 10 1 Cash in hand and in bank at 31st March, 1921 .. .. .. 9,132 13 8 £2,838,463 6 11 £2,838,463 6 11 Statement of Profit and Loss Account for the Year ended 31st March, 1.921. Dr. £ s. d. Gr. £ s. d. To Management Expenses Account .. 3,322 2 11 By Interest Account—Gross profits .. 16,299 2 8 Amount lost in transit .. .. 5 0 0 Balance —Net profits for the year .. 12,971 19 9 £16,299 2 8 £16,299 2 8 £ s. d. £ s. d. To Loan-flotation charges written down .. 5,000 0 0 By Accumulated profits as at March, 1920, Balance —Net profits transferred to on amounts paid to Advances Office Reserve Fund .. .. .. 18,480 15 3 Sinking Fund Account .. .. 10,110 8 0 Accumulated profits as at March, 1920, on amounts paid to Public Debt Sinking Fund Branch .. .. 398 7 6 Net profits for the year .. .. 12,97119 9 £23,480 15 3 £23,480 15 3 Statement of Interest Account for the Year ended 31st March, 1921. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Interest paid on loans .. 95,916 17 6 By Interest on mortgages ..112,65119 7 Less interest accrued at Less interest overdue and 31st March, 1920 .. 24,922 11 8 accrued at 31st March, 70,994 5 10 1920 .. .. 37,585 16 9 Interest paid on amounts temporarily 75,066 2 10 transferred from Settlers Branch .. 6,03114 8 Interest on amount in Advances Offioe ■ Interest payable on loans, accrued but Sinking Fund Acoount .. .. 3,682 12 5 not due .. .. .. .. 24,963 13 7 Interest on bank balances .. .. 812 0 Balance — Gross profits transferred to Interest on amount in Publio Debt Profit and Loss Account .. .. 16,299 2 8 Sinking Fund Branch .. .. 162 4 3 Interest on mortgages— Overdue at 31st March, 1921 .. 8,797 4 0 Accrued but not due at 31st March, 1921 .. 30,572 1 3 39,369 5 3 £118,288 16 9 £118,288 16 9
17
B.—l [Pt. lIIJ.
STATE ADVANCES OFFICE—ADVANCES TO WORKERS BRANCH.—continued. Statement of Management Expenses Account for the Year ended 31st March, 1921. Dr. £ s. d. Gr. £ s. d. To Audit Office services .. .. .. 150 0 0 By Production fees .. .. .. 329 11 6 Post Office services .. .. .. 400 0 0 Release fees .. .. .. 265 5 0 Postages and telegrams .. .. 145 2 0 Balanoe transferred to Profit and Loss Printing and stationery .. .. 200 0 0 Aeoount .. .. .. .. 3,322 211 Salaries .. .. .. .. 2,670 0 0 Sundries .. .. .. .. 1 17 5 Valuation Department—Agency work .. 350 0 0 £3,916 19 5 £3,916 19 5 G. F. C. Campbell, Superintendent. W. N. Hinchliffe, Accountant. State Advances Office, Wellington, 27th June, 1921. Examined and found correct.—Robert J. Collins, Controller and Auditor-General. ADVANCES TO LOCAL AUTHORITIES BRANCH. Statement of Liabilities and Assets as at 31st March, 1921. Liabilities. £ s. d. Assets. Sundry loans .. .. .. 2,775,529 0 0 Investment Account, less £ s. d. £ s. d. Money reoeived in accordance with sec- total repayments— tion 72, Local Bodies' Loans Act, 1913 3,987 12 10 Local bodies .. 2,206,904 10 4 Temporary advances from Settlers Branch 225,000 0 0 Section 70, Looal Temporary advances from Public Debt Bodies' Loans Act, Sinking Fund Branch .. .. 155,038 0 0 1913 .. .. 43,255 8 0 Suspense Account .. .. .. ' 73 17 6 Interest on loan-moneys, accrued but not Total balanoe of principal owing on due .. .. .. .. 36,385 6 7 debentures .. ' .. .. 2,250,159 18 4 Interest on debentures — Looal bodiesOverdue at 31st £ s. d. March, 1921 .. 12,571 15 8 Aoorued but not due at 31st March, 1921 16,988 9 1 Section 70— Overdue at 31st March, 1921 .. 859 17 2 Accrued but not due at 31st Maroh, 1921 293 19 5 30,714 1 4 Loan Charges Account .. .. 32,873 5 0 Temporary investments .. .. 545,226 12 3 Interest accrued but not due on temporary investments .. .. 9,351 3 5 Sinking Funds — £ s. d. Publio Trustee .. 48,461 0 5 Advances Office Sinking Fund Account .. 211,046 19 0 Public Debt Sinking Fund Branch .. 9,908 11 9 • 269,416 11 2 Profit and Loss Account .. .. 25,318 12 10 Cash in hand and in bank at 31st March, 1921 '.. .. .. .. 32,953 12 7 3,196,013 16 11 £3,196,013 16 11 Statement of Profit and Loss, Account for the Year ended 31st March, 1921. Dr. £ s. d. Cr. £ s. dTo Management Expenses Account .. 791 16 0 By Interest Account—Gross profits .. 7,639 12 11 Balance —Net profits for the year .. 6,847 16 11 £7,639 12 11 £7,639 12 11 £ s. d. £ s. d. To Balance as at 31st Maroh, 1920 .. 60,896 10 3 By Accumulated profits as at March, 1920, Loan-flotation chargis written down .. 6,240 0 0 on amounts paid to Advances Office Sinking Fund Account .. .. 34,086 18 5 Accumulated profits as at March, 1920, on amounts paid to Public Debt Sinking Fund Branch .. .. 883 2 1 Net profits for the year .. .. 6,847 16 11 Balance .. .. .. .. 25,318 12 10 £67,136 10 3 £67,136 10 3 3—B. 1 [Pt. Ill] .
18
B.—l [Pt. Ill].
STATE ADVANCES OFFICE.—ADVANCES TO LOCAL AUTHORITIES BRANCH—continued. Statement of Interest Account for the Year ended 31st March, 1921. Dr. £ s. d. £ s. d. Gr. £ s. d. £ s. d. To Interest paid on loans .. 103,195 12 6 : By Interest on debentures— Less accrued interest at Local bodies .. 78,330 17 10 31st March, 1920 .. 36,385 6 7 Section 70 .. .. 1,853 1 7 — 66,810 5 11 | Interest paid on temporary advances .. 11,327 10 5 1 80,183 19 5 Interest payable on loans, accrued but Less interest overdue and not due at 31st March, 1921 ..36,385 6 7 accrued at 31st March, Balanoe transferred to Profit and Loss 1920 .. .. 26,996 12 4 Account .. .. .. .. 7,639 12 11 53,187 7 1 Interest on amounts in Advances Office Sinking Fund Account .. .. 10,376 10 5 Interest on bank balances .. .. 4 15 0 Interest on amounts in Public Debt Sinking Fund Branch .. .. 367 2 10 Interest on temporary in- £ s. d. vestments .. .. 27,512 19 2 Less interest acorued at 31st March, 1920 .. 9,351 3 5 18,161 15 9 Interest on temporary investments, aoorued but not due at 31st March, 1921 9,351 3 5 Interest on debentures— Overdue at 31st March, £ s. d. 1921 .. .. 13,431 12 10 Accrued but not due at 31st March, 1921.. 17,282 8 6 30,714 1 4 £122,162 15 10 £122,162 15 10 Statement of Management Expenses Account for the Year ended 31st March, 1921. Dr. £ s. d. Cr. £ s. dTo Audit Office services .. .. .. 50 0 0 By Balance transferred to Profit and Loss Post Office services .. .. .. 100 0 0 Account .. .. .. 791 16 0 Postages and telegrams .. .. 146 16 0 Printing and stationery .. .. 125 0 0 Salaries ........ 370 0 0 £791 16 0 £791 16 0 G. F. C Campbell Superintendent. W. N. Hinchliffe, Accountant. State Advances Office, Wellington, 27th June, 1921. Examined and found correct. —Robert J. Collins, Controller and Auditor-General. PUBLIC DEBT SINKING FUND BRANCH. Statement of Liabilities and Assets as at 31st March, 1921. Liabilities. Assets, inking Fund Account, Investment Acoount— £ s. d. created in accord- Total principal owing on mortgages ance with the Pub- advanced to settlers .. .. 243,317 8 0 lie Debt Extinction Total principal owing by local authoAct, 1910— £ s. d. £ s. d. rities .. .. .. .. 993,907 610 Treasury, in respect Interest on mortgages— of sundry loans 1,517,33118 6 Settlers— In respect of loans Overdue at 31st Maroh, £ s. d. raised under the 1921 .. .. 600 12 0 State Advances Aooruedbut not due at Act, 1913— 31st March, 1921 .. 2,500 7 3 Advances to Settlers 3,100 19 3 Branch .. 9,289 9 6 Interest on debentures— Interest to date .. 1,236 1 1 Local Authorities— Advances to Workers Overdue at 31st Maroh, Branch .. 3,805 5 2 1921 .. .. 4,585 2 8 Interest to date .. 560 11 9 Accrued but not due at Advances to Local 31st Maroh, 1921 .. 10,207 2 9 Authorities Branch 8,658 6 10 14,792 5 5 Interest to date .. 1,250 411 Temporary advances to Looal Authorities 1,542,131 17 9 Branoh .. .. .. .. 155,038 0 0 Advances Suspense Account .. .. 3,665 0 0 Temporary advances to Settlers Branch 459,962 0 0 Suspense Account .. .. .. 141 2 8 Insurance Premiums Account .. .. 13 5 Profit and Loss Account —Profits on Cash in hand and in bank at 31st March, Treasury payments .. .. 329,073 8 4 1921 .. .. .. .. 4,892 510 £1,875,011 8 9 £1,875,011 8 9
19
B.—l [Pt. 111].
, STATE ADVANCES OFFICE.—PUBLIC DEBT SINKING FUND BRANCH— continued. Statement of Profit and Loss Account for the Year ended 31st March, 1921. Dr. £ s. d. Gr. £ s. d. To Balance—Net profits for the year .. 70,247 15 11 By Interest Aocount .. .. ..70,247 15 11 £70,247 15 11 £70,247 15 11 £ s. d. £ s. d. To profits as at 31st March, 1920, on By Balance as at 31st March, 1920 .. 260,957 7 1 amounts paid in by— Net profits for the year .. .. 70,247 15 11 Settlers Branch, transferred .. 850 5 1 Workers Branch, transferred .. 398 7 6 Local Authorities Branch, transferred 883 2 1 Balance—Net profits carried forward 329,073 8 4 £331,205 3 0 £331,205 3 0 Statement of Interest Account for the Year ended 31st March, 1921. Dr. £ s. d. Cr. £ s. d. £ s. d. Interest on amounts paid in by— By Interest on mortgages— Settlers Branch, transferred .. 385 16 0 Settlers .. .. 6,693 6 10 Workers Branch, transferred .. 162 4 3 Less interest overdue and Local Authorities Branch, transferred 367 2 10 accrued at 31st March, Balance transferred to Profit and Loss 192 C .. .. 1,863 14 8 Account .. .. .. .. 70,247 15 11 4,829 12 2 Interest on debentures— Local Authorities .. 36,197 19 0 Less interest overdue and accrued at 31st Maroh, 1920 .. .. 11,083 9 2 -, 25,114 9 10 Interest on bank balances .. .. 5 10 Interest on amounts temporarily transferred to other branches .. .. 23,320 11 4 Interest on mortgages— Settlers — Overdue at 31st £ s. d. March, 1921 .. 600 12 0 Acorued but not due at 31st March, 1921 2,500 7 3 3,100 19 3 Interest on debentures— Local Authorities— Overdue at 31st Maroh, 1921 .. 4,585 2 8 . Accrued but not due at 31st March, 1921 10,207 2 9 • 14,792 5 5 £71,162 19 0 £71,162 19 0 G. F. C. Campbell, Superintendent. W. N. Hinchliffe, Accountant. State Advances Office, Wellington, 27th June, 1921. Examined and found correct.—Robert J. Collins, Controller and Auditor-General. ADVANCES OFFICE SINKING FUND ACCOUNT. Statement of Liabilities and Assets as at 31st March, 1921. Liabilities. Assets. £ s. d. £ s. d. Investment Account — £ s. d. Amount paid in as at Total principal owing on mortgages 31st March, 1921, advanced to settlers .. .. 508,635 19 10 with profits added 1,413,745 3 4 Total principal owing on mortgages Less redemption of advanced to local authorities .. 256,513 5 2 loans .. ... 175,000 0 0 Temporary advances to Settlers Branch 445,000 0 0 1,238,745 3 4 Insurance Premiums Acoount .. 16 7 11 Advances Suspense Acoount .. .. 475 0 0 Interest on mortgages— Suspense Account .. .. .. 178 13 7 SettlersOverdue at 31st March, £ s. d. 1921 .. .. 2,229 8 2 Accrued but not due at 31st March, 1921 .. 5,208 14 4 7,438 2 6 Interest on debenturesOverdue at 31st Maroh, 1921 .. .. 1,783 11 1 Accrued but not due at 31st March, 1921 .. 2,097 6 0 3,880 17 1 Cash in hand and in bank at 31st March, 1921 .. .. .. .. 17,914 4 5 £1,239,398 16 11 £1,239,398 16 11
20
B.—l [Pt. lII].
STASE ADVANCES OFFICE.—ADVANCES OFFICE SINKING FUND ACCOUNT— continued. Statement of Profit and Loss Account for the Year ended 31st March, 1921. Dr. £ s. d. i Gr. £ a. d. To Profits as at 31st March, 1920, on By Balance as at 31st March, 1920 .. 219,240 19 10 amounts paid in by— Settlers Branch, transferred .. 175,043 13 5 Workers Branch, transferred .. 10,110 8 0 Local Authorities Branch, transferred 34,086 18 5 £219,240 19 10 £219,240 19 10 Statement of Interest Account for the Year ended 31st March, 1921. Dr. £ s. d. Gr. £ s. d. £ s. d. To Interest on amounts paid in by— By Interest on mortgagesSettlers Branch, transferred .. 48,804 1111 Settlers .. 23,352 0 6 Workers Branch, transferred .. 3,682 12 5 Less interest overdue and Local Authorities Branch, transferred 10,376 10 5 accrued at 31st March, 1920 .. .. 7,398 9 9 15,953 10 9 Interest on debentures— Local authorities .. 6,705 15 10 Less interest overdue and accrued at 31st March, 1920 .. .. 1,632 15 5 5,073' 0 5 Interest on bank balances .. .. 4 19 0 Interest on amounts temporarily transferred to Settlers Branch .. .. 13,163 5 5 Interest on sinking funds held by Public Trustee .. .. .. 17,349 19 7 Interest on mortgagesSettlers— Overdue at 31st £ s. d. Maroh, 1921 .. 2,229 8 2 Accrued but not due at 31st March, 1921 .. .. 5,208 14 4 7,438 2 6 Interest on debentures — Local authorities — Overdue at 31st March, 1921 .. 1,783 11 1 Accrued but not due at 31st March, 1921 .. .. 2,097 6 0 3,880 17 1 £62,863 14 9 £62,863 14 9 G. F. C. Campbell, Superintendent. W. N. Hinchliffe, Accountant. State Advances Office, Wellington, 27th June, 1921. Examined and found correct. —Robert J. Collins, Controller and Auditor-General.
21
B.—l [Pt. Ill]
NEW ZEALAND STATE COAL-MINES. Balance-sheet. Statement of Liabilities and Assets at 31st March, 1921. Liabilities. £ s. d. £ s. d. Assets. £ s. d. £ s. d. £ s. d. Debenture loan .. 175,000 0 0 Point Elizabeth CollieryLoan under Appropriation Machinery, plant, ropes, and Act, 1912 .. .. 50,000 0 0 rolling-stock-Inscribed stock .. 2,601 0 7 Cost at 31st March, 1920 1,386 18 6 — 227,601 0 7 Transferred to Liverpool Colliery .. .. 1,386 18 6 Debenture sinking fund.. 20,028 0 0 Depreciation fund .. 5,884 11 2 25,912 11 2 Point Elizabeth (Liverpool) Colliery and Development Accrued interest .. 4,550 19 7 Property Account — Sundry.creditors .. 22,286 310 Cost at 31st March, 1920 .. 89,844 5 8 26,837 3 5 Additions during the year 3,638 8 7 Bad-debts reserve .. .. 500 0 0 93,482 14 3 Contracts Deposit Account .. 10 0 0 Depreciation .. .. 9,318 5 5 Stocks suspense .. .. 810 0 0 84,164 8 10 Machinery, plant, ropes, and General Profit and Loss rolling-stock— Account— Cost at 31st March, 1920 41,518 15 0 Balance at 31st March, Additions during the year 3,222 1 6 1920 .. .. 38,670 9 10 Net profit for year .. 6,912 1 8 44,740 16 6 -45,582 11 6 Depreciation .. .. 4,474 1 8 40,266 14 10 Buildings at mine— Cost at 31st March, 1920 3,993 13 3 Additions during the year 1,285 18 '0 5,279 11 3 Depreciation .. .. 527 19 2 4,751 12 1 Cottages at mine— Cost at 31st March, 1920 4,740 16 10 Additions .. .. 1.903 10 0 6,644 6 10 Depreciation .. .. 664 8 8 5,979 18 2 Coal (stock on hand at mine and wharf) .. .. 2,403 14 0 Coal (stock on hand afloat).. 3,333 6 8 5,737 0 8 Stores (stock on hand) .. .. 13,003 18 10 153,903 13 James Colliery and Development Property Account — Cost at 31st March, 1920 .. 4,736 11 9 ,7, >* Additions during the year.. 10,763 11 4 15,500 3 1 Machinery, plant, ropes, and rolling-stock — Cost at 31st March, 1920 375 7 9 Additions during year .. 4,568 6 2 4,943 13 11 20,443 17 Mac Donald Colliery and Development Property Account — Cost at 31st March, 1920 .. 54,733 10 2 Additions during year .. 3,805 19 3 58,539 9 5 Machinery, plant, and rol-ling-stock — Cost at 31st March, 1920 234 1 4 Additions during the year 1,475 6 5 1,709 7 9 Buildings at mines— Expended during the year .. 394 19 1 Cottages at mine— Expended during the year .. 1,808 8 3 Tree-planting — Expended during the year .. 53 15 5 62,505 19 11 Wellington Depot Property Account — Cost at 31st March, 1920 .. 2,27117 6 Additions during the year 388 3 1 2,660 0 7 Depreciation .. .. 266 0 0 2,394 0 7 Stocks on hand .. .. .. 1,510 10 9 Stocks Suspense Account — .. 715 17 0 4,620 8 4 Carried forward .. .. 327,253 6 8 Carried forward .. .. .. 241,473 18 8
22
8.-l [Pt. 11l
NEW ZEALAND STATE COAL-MlNUS—continued. Balance-sheet— continued. Liabilities —continued. £ s. d. , Assets —continued. £ s. d. £ s. d. Brought forward .. .. 327,253 6 8 j Brought forward .. .. .. .. 241,473 18 8 Christchurch Depot Property £ s. d. Cost at 31st March, 1920 .. 3,290 6 8 Additions during the year 317 3 1 3,607 9 9 Depreciation .. .. 360 15 0 3,246 14 9 Stocks on hand .. .. .. 1,324 16 7 Stocks Suspense Account .. .. 94 3 0 4,665 14 4 Wanganui Depot Property Account— Cost at 31st March, 1920 .. 1,594 3 11 Less sale .. .. 45 0 0 1,549 3 11 Depreciation .. .. 159 8 5 1,389 15 6 Stocks on hand .. .. .. 2,137 13 4 3,527 8 10 Dunedin Depot Property Account— Cost at,3lst March, 1920 .. 385 18 4 Less sales .. .. 341 10 0 Depreciation .. .. 44 8 4 44 8 4 Sundry debtors .. .. .. .. 29,269 17 4 Suspense Account .. .. .. .. 23 11 2 Investment Account .. .. .. 30,000 0 0 Cash in hand and in Public Account on 31st March, 1921 .. ... 18,292 16 4 £327,253 6 8 £327,253 6 8 State Coal-mines Office, Wellington, 24th June, 1921. G. Jas. Anderson, Louis H. Eilers, F.R.A., N.Z., Accountant. Minister of Mines. Examined and found correct. —Robert J. Collins, Controller and Auditor-General. Note. —Stocks Suspense Account created at request of Audit Department to comply with Treasury Regulation 135.
23
B.—l [Pt. Ill].
NEW ZEALAND STATE COAL-MlNTZS—continued. Statement of Receipts and Expenditure for the Year ended 31st March, 1921. Receipts. Expenditure. To Cash in hand and in £ s. d. £ s. d. By Point Elizabeth Colliery £ s. d. £ s. d. Public Account at Account .. .. .. 792 12 1 31st March, 1920 .. .. 18,000 4 8 Liverpool CollieryProceeds of sale of coal 273,163 1 2 Property anddevelopRecoveries .. 17,298 16 5 ment .. .. 3,535 7 4 Refunds, &c. .. 38 0 5 Machinery, plant, and Interest on Investment rolling-stock .. 1,988 6 9 Account.. .. 1,439 15 9 Buildings .. 583 16 2 ■ 291,939 13 9 Cottages .. .. 11 8 0 Refund of investment .. 15,000 0 0 Stores and materials 21,039 13 11 Wages .. .. 85,895 1 8 Timber .. .. 159 0 5 Special rate .. 1,243 2 6 Railway tickets .. 914 2 3 115,369 19 0 James Colliery— Property and development .. .'. 9,198 4 8 Machinery, plant, and rolling-stock .. 2,569 0 5 11,767 5 1 Mac Donald Colliery— Property and development .. .. 1,993 1 11 Machinery, plant, and rolling-stock .. 1,238 2 3 Buildings .. 325 12 5 Cottages .. .. 1,729 12 3 Tree-planting .. 31 4 6 5,317 13 4 Seddonville Account .. 314 3 3 Wellington Depot Account .. .. 48,233 18 4 Christchurch Depot Account .. .. 18,191 2 2 Wanganui Depot Account .. .. 6,703 10 10 Dunedin Depot Account 246 6 8 73,689 1 3 Management and office salaries .. .. 4,812 5 3 Rents .. .. 92 14 2 Interest .. .. 9,101 19 2 Travelling-expenses .. 350 7 2 Printing and stationery 129 16 9 Repairs and maintenance .. .. 2,046 5 1 Railway haulage .. 18,782 18 7 Marine freights .. 58,202 19 9 Terminal charges .. 2,655 19 4 Cargo adjustments .. 11 6 4 Postage and telegrams 149 15 10 Insurances .. .. 964 1 0 Compensation .. 1,690 12 5 General expenses .. 650 6 7 Audit fees .. .. 35 0 0 Refund of revenue, &c. 34 3 11 99,710 11 4 Cash in hand and in Public Account at 31st March. 1921 .. .. 18,292 16 4 £324,939 18 5 £324,939 18 5 State Coal-mines Office, Wellington, 24th June, 1921. G. Jas. Anderson, Louis H. Filers, F.R.A., N.Z., Accountant. Minister of Mines.
24
B.—l [Pt. lII].
NEW ZEALAND STATE COAL-MlNES— continued. Statement of General Profit and Loss Account for the Year ended 31st March, 1921. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Liverpool Colliery Trade By Liverpool Colliery Expenses Account .. 117,097 10 11 ' Working Account— Wellington Depot Trade Gross profit .. 128,379 18 7 Expenses Account .. 17,351 8 6 Well ington Depot Christchurch vDe p o t Trading Account — Trade Expenses Ac- Gross profit .. 13,901 12 4 count .. .. 7,563 5 9 Christchurch Depot Wanganui Depot Trade Trading Account— Expenses Account 2,887 16 10 Gross profit .. 7.884 15 6 145,500 2 0 Wanganui Depot Dunedin Depot ex- Trading Account— penses and deprecia- Gross profit .. 2,677 0 11 tion .. .. .. 152 13 0 ■ 152,843 7 4 Briquette Account: Seddonville Collierv — Bad debts written off .. 230 0 0 Recovery " .. 117 11 9 Balance: Profit for year 13,962 2 8 Point Elizabeth Colliery — Recovery, sale of plant .. 4,879 15 6 Liverpool Colliery— Rents .. .. 521 1 8 Hulks sale—Recovery 40 0 0 Wellington Depot— Recovery .. 0 5 0 Wanganui Depot— Recovery .. 3 0 8 5,561 14 7 Investment Account interest .. .. .. 1,439 15 9 £159,844 17 8 £159,844 17 8 Sinking Fund Account 6,828 0 0 Balance at 31st March, Bad-debts reserves .. 222 1 0 1920 .. .. 38,670 9 10 7,050 1 0 Balance for year 1921 6,912 1 8 Balance carried forward .. 6,912 1 8 45,582 11 6 £13,962 2 8 £45,582 11 6 Statement of Point Elizabeth (Liverpool) Colliery Working Account for the Year ended 31st March, 1921. Dr. £ s. d. £ s. d. Gr. £ s. d. £ s. d. To Stocks on hand at 31st By Sales of coal .. 222,067 19 8 March, 1920 .. .. 1,963 15 10 ' Sales of stores .. 5,116 3 8 To Coal-winning— Sales of timber .. 104 12 7 Wages .. .. 84,381 15 10 227,288 15 11 Materials used ' .. 5,777 13 2 Stock of coal on hand Stores used.. .. 5,770 9 8 at 31st March, Railway tickets .. 356 7 9 1921— ■ 96,286 6 5 At mine and wharf 2,403 14 0 Stores sold .. .. 4,870 2 6 Afloat .. .. 3,333 6 8 Timber cut.. .. 55 9 9 -. 5,737 0 8 4,925 12 3 Special rate .. .. 1,470 3 6 Balance : Gross profit .. 128,579 18 7 £233,025 16 7 £233,025 16 7 Statement of Point Elizabeth (Liverpool) Colliery Profit and Loss Account for the Year ended 31st March, 1921. Dr. £ s. d. £ s. d. Gr. ' £ s. d. £ s. d. To Management and office By Gross profits at mine 128,379 18 7 salaries .. .. 4,530 11 3 Rents .. .. 521 1 8 Interest and exchange 6,489 12 6 128,901 0 3 Travelling-expenses .. 331 4 8 Printing and stationery 114 16 6 Repairs and maintenance .. .. 2,029 9 9 Telegrams and postages 151 14 0 Railway haulage .. 22,116 13 5 Insurances .. .. 691 16 3 Compensation for accidents and fund .. 1,376 0 4 Cargo adjustments .. 51 15 3 General expenses .. 712 13 7 Marine freights .. 61.447 17 0 Terminal charges .. 2,546 13 3 Audit fees .. .. 42 0 0 Bad debts .. .. 79 18 3 Depreciation: Mine, buildings, plant, and machinery .. 14,984 14 11 — 117,697 10 11 Balance: Net profit .. .. 11,203 9 4 £128,901 0 3 £128,901 0 3
25
B.—l [Pt. Ill]
NEW ZEALAND STATE COAL-MlNES— continued. Wellington Depot Trading Account for the Year ended 31st March, 1921. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Stocks on hand at 31st By Sales of coal .. ..80,938 6 2 March, 1920 .. .. 988 9 5 Sales of firewood, coke, Purchases of coal .. 66,897 9 9 &c. .. .. 4,592 8 8 Purchases of firewood, Sundries .. .. 43 16 6 coke, &c. .. .. 3,036 7 5 85,574 11 4 69,933 17 2 Stocks on hand at 31st Cartage to depot .. 1,393 6 1 March, 1921— Wharfage .. .. 867 17 1 Coal .. .. 52* 4 4 2,261 3 2 Firewood, &c. .. 507 0 0 Balance : Gross profit .. .. 13,90112 4 Stores, &c... .. 479 6 5 1,510 10 9 £87,085 2 1 £87,085 2 1 I Wellington Depot Profit and Loss Account for the Year ended 31st March, 1921. Dr. £ s. d. £ s. d. Cr. £ s. d. To Wages ... .. 4,227 15 10 By Balance of Trading AcSalaries .. .. 1,647 12 1 Account .. .. .. 13,901 12 4 Rents .. .. 856 0 0 Recovery .. .. .. 0 5 0 Rates .. .. 192 16 8 Balance: Loss .. .. 3,449 11 2 Interest .. .. 193 15 0 Travelling expenses and allowances .. .. 62 0 0 Repairs and maintenance 1,043 16 1 Telegrams and postages 28 17 5 Printing and stationery 195 7 3 Insurances .. .. 9 0 5 Cartage .. .. 7,064 8 5 Sacks .. .. 1,056 7 6 Freights, &c. .. .. 168 9 7 General expenses .. 135 0 0 Alterations .. .. 39 5 10 Audit fees .. .. 23 0 0 Compensation .. 82 4 2 Bad debts .. .. 59 12 3 Depreciation .. .. 266 0 0 17,351 8 6 £17,351 8 6 £17,351 8 6 Christchurch Depot Trading Account for the Year ended 31st March, 1921. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Stocks on hand at 31st By Sales of coal .. .. 33,047 8 9 , March, 1920 .. .. 1,673 5 4 Sales of firewood, coke, Purchases of coal .. 25,056 5 7 &o. 3,346 11 8 Purchases of firewood, 36,394 0 3 coke, &c. .. .. 1,771 3 10 Stocks on hand at 31st 26,827 9 5 March, 1921— Haulage to depot .. .. 1,333 6 7 Coal .. .. 868 1 9 Gross profit .. .. .. 7,884 15 6 Firewood, coke, &0... 248 17 2 Stores .. .. 207 17 8 1,324 16 7 £37,718 16 10 £37,718 16 10 Christchurch Depot Profit and Loss Account for the Year ended 31st March, 1921. Dr £ s. d. £ s. d. Cr. £ s. d. To Wages .. .. 2,689 13 1 By Balance of Trading AcSalaries .. .. 1,191 14 1 count .. .. .. 7,884 15 6 Rents .. .. 118 10 0 Interest and exchange .. 248 14 0 Repairs and maintenance 139 8 6 Telegrams and postages 15 13 2 Printing and stationery 99 15 0 Insurances . . .. 7 13 4 Travelling-expenses .. 32 9 8 Cartage .. .. 2,368 8 2 Sacks" .. .. 1.89 1 8 Freights .. .. 38 4 10 General expenses .. 49 11 11 Audit fees .... 13 13 4 Depreciation .. .. 360 15 0 7,563 5 9 Balance : Net profit .. .. 321 9 9 £7,884 15 0 £7,884 15 6 4—B. 1 |Pt. lII].
B.—l [Pt. 11l
26
NEW ZEALAND STATE COAL-MlNES— continued. Wanganui Depot Trading Account for the Year ended 31st March, 1921. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Stocks on hand at 31st By Sales of coal ... .. 14,324 14 9 March, 1920 .. .. 738 16 4 Sales of firewood, coke, Purchases of coal .. 12,785 7 5 &c. .. .. 2,438 19 10 Purchases of firewood, ■ 16,763 14 7 coke, &c. .. .. 2,273 18 9 Stocks on hand at 31st 15,059 6 2 March, 1921— Haulage to depot .. .. 426 4 6 Coal .. .. 717 5 0 Gross profit .. .. .. 2,677 Oil Firewood, coke, &c... 1,363 10 0 Stores .. .. 50 18 4 2,137 13 4 £18,901 7 11 £18,901 7 11 I Wanganui Depot Profit and Loss Account for the Year ended 31st March, 1921. Dr. £ s. d. £ s. d. Cr. £ s. d. To Wages .. .. 541 12 5 By Balance of Trading AcSalaries .. .. 573 8 0 count .. .. .. 2,677 0 11 Rents .. .. 130 0 0 Recovery .. .. .. 3 0 8 Interest and exchange 92 8 0 Balance : Loss .. .. 207 15 3 Repairs and maintenance 86 10 1 Telegrams and postages 8 13 Printing and stationery 5 11 Insurance .. .. 6 10 8 Cartage .. .. 1,046 19 6 Sacks .. .. 4 6 0 Freights, &c. .. .. 64 7 8 General expenses .. 29 18 4 Audit fees .. .. 21 6 8 Bad debts .. .. 117 18 9 Bepreciation .. .. 159 8 5 2,887 16 10 £2,887 16 10 £2,887 16 10
27
B.—l [Pt. Ill].
STATE FIRE INSURANCE OFFICE. Balance-sheet on the 31st December, 1920. Liabilities. . Assets. £ s. d. Capital authorized by the £ s. d. £ s. d. Government war-loan securities .. 138,324 12 0 State Fire Insurance / Other Government securities .. .. 57,050 0 0 Act, 1908 .. .. 100,000 0 0 Local-authority securities .. .. 2,500 0 0 Less not raised .. 100,000 0 0 Fixed deposits and at short call .. 35,000 0 0 Nil. Mortgages on property .. .. 3,114 0 0 Reserve Fund .. .. .. 202,032 0 4 Freehold land and build- £ s. d. Reserve for bonus to policyholders .. 8,000 0 0 ings .. .. 67,969 7 1 Investments Fluctuation Reserve Fund .. 9,000 0 0 Less mortgages taken Reserve for unearned premiums .. 49,815 410 over on office prePremiums and, other deposits .. .. 885 11 7 mises purchased .. 6,225 0 0 Outstanding fire losses .. .. 440 0 0 61,744 7 1 Government taxes .. .. .. 17,516 1 0 Office equipment .. .. .. 1,069 10 0 Interest accrued but not due on mortgages 64 3 3 Outstanding premiums .. .. 8,277 16 9 Other amounts owing by the Office — Interest accrued but not due .. .. 2,485 110 Reinsurance premiums £ s. d. Rent accrued or due ... .. .. 16152 due .. .. 11,046 5 7 Cash in Bank of New ZcaCommission .. .. 1,746 12 10 land at Wellington, or in £ s. d. Rent .. .. 255 9 7 transit to Wellington .. 38,089 0 7 Printing, stationery, and Imprest Account balances— advertising 49 8 0 £ s. d. Postages and sundry Head Office 262 17 9 charges .. .. 329 4 10 Auckland .. 246 17 2 13,427 0 10 Christchurch 82 1 11 Fire-insurance funds, as per Revenue Dunedin .. 39 19 4 Account' .. .. .. .. 47,210 1 11 Palmerston North .. 23 14 3 New Plymouth .. 63 3 11 718 14 4 38,808 0 11 £348,390 3 9 £348,390 3 9 21st February, 1921. C. 11. C. Robieson, General Manager. Examined and found correct. —R. J. Collins, Controller and Auditor-General. Revenue Account for the Year ended 31st December, 1920. £ s. d. £ s. d. Premiums after deduction of reinsurances 124,538 2 0 Losses by fire (after deduction of reinsurOther receipts —. ances) .. .. .. .. 21,181 11 4 Interest, commission, £ s. d. Appropriated to reserve for unearned preandrent .. .. 11,10112 2 miums (in addition to £40,305 10s. 4d. Conscience-money .. 30 0 0 already reserved) .. .. .. 9,509 14 0 11,131 12 2 Government taxes .. .. .. 15,567 3 0 Commission.. .. .. .. 9,401 16 0 Salaries and cost-of-living bonus .. 18,708 12 11 Contributions to Fire Boards under the Fire Brigades Act, 1908 .. .. 2,697 1 1 Expenses of management— £ s. d. Travelling-expenses .. 2,101 7 3 Printing, stationery, and advertising .. 1,986 16 5 Rent .. .. 1,193 11 7 Exchange .. .. 29 6 5 Postages, telegrams,cablegrams, and sundry charges .. .. 2,369 4 0 7,740 5 8 Investments Fluctuation Reserve Fund 3,000 0 0 Office premises and equipment written off 653 7 9 Amount of fire-insurance funds at end of year .. .. .. .. 47,210 I 11 £135,669 14 2 £135,669 14 2 21st February, 1921. C. R. C. Robieson, General Manager. Examined and found correct. —R. J. Collins, Controller and Auditor-General.
28
B.—l [Pt. lII].
STATE FOREST SERVICE DEPARTMENT. Receipts and Payments Account for*the Year ended 31st March, 1921. £ s. d. £ s. To Cash in hand, Ist April, 1920 .. .. 5,516 18 7 By Interest on debentures .. .. .. 6,126 6 Loan Account —Debentures issued .. .. 70,000 0 0 Afforestation: Nurseries and plantations— Revenue from State forests and provisional Materials, buildings, plant- £ s. d. State forests, rents, royalties, &c... . .M 6.815 8 5 ing, &o. .. .. 49,326 11 7 Revenue from nurseries and plantations— Extension of nurseries and £ s. d. plantations .. .. 157 6 0 Trees .. .. ..913711 Expenses of survey .. 250 0 0 Firewood and poles .. .. 318 2 2 49,733 17 Seeds .. .. .. 150 8 7 State forests — Sheep—wool, skins, and grazing 659 4 9 Management expenses .. 2,701 311 Rental of departmental houses 652 15 8 Forest reconnaissance .. 317 19 4 Sundries .. .. .. 8 17 6 Kauri - gum — Expenses of 2,702 16 7 collection .. .. 100 0 10 Nurseries and plantations—Proceeds of sale of Collection of tree-seeds .. 9 17. 4 horses.. .. .. .. .. 179 0 0 Survey of Trounson's Kauri Forest .. .. 81 17 4 3,210 18 Administration and sundries — Salaries and allowances .. 17,594 18 3 Temporary clerical assistance 466 19 0 Travelling-expenses .. 2,174 13 3 Office furniture, technical instruments .. .. 3,852 19 6 Typewriters—Purchase and maintenance .. .. 216 14 5 Rent .. .. .. 706 12 9 Books, advertising, light, and cartage .. .. 297 17 8 Telephones, telegrams, and postages .. .. 469 8 7 Motor vehicles — Purchase and maintenance .. 121 9 2 Specimens of N.Z. timber .. 55 0 6 Cost of printing Sir D. Hutchins's report (less sales) 481 12 1 Silvicultural and ecological investigations .. .. 168 5 4 26,606 10 Cash at 31st March, 1921— In Public Account .. 9,484 12 5 Imprest outstanding .. 51 17 9 9,536 10 2 £95,214 3 7 £95,214 3 7 L. Maclntosh Ellis, Director of Forestry. A. W. Gyles, Accountant. sth October, 1921. E. Phillips Turner, Secretary. The statement has been examined and agrees with the total receipts and expenditure as disclosed by the Treasury accounts. —Robert J. Collins, Controller and Auditor-General.
29
8.-l Pt. lII].
WAIHOU AND OHINEMURI RIVERS IMPROVEMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1921. Receipts. £ s. d. £ s. d. * Payments £ s. d. £ s. d. Balance at beginning of Expenditure under secyear — tion 17 of the Waihou Cash in Public Account 2,041 11 4 and Ohinemuri Rivers Imprests outstanding in Improvement Act, 1910 ... 62,249 6 6 the Dominion .. 4,221 4 11 Recoupment of interest 6,262 16 3 under Finance Act, New Zealand Loans Act,' 1919 (section 4) — 1908— Interest .. .. 5,940 19 1 Waihou and Ohinemuri Sinking fund .. .. 1,794 17 5 Rivers Improvement ■ 7,735 16 6 Act, 1910 — D c be n- Interest on investments — tures issued .. 20,000 0 0 Refund of amount erroWaihou and Ohinemuri neously credited in preRivers Improvement ous year .. .. .. 187 10 0 Act, 1910, and Finance Balance at end of year— Act, 1919 (section 6)— Cash in Public Account .. 27,751 7 4 Debentures issued ..68,000 0 0 88,000 0 0 Contributions under the Waihou and Ohinemuri Rivers Improvem c nt Act, 1910 (sections 17 and 18), and Amendment Act, 1912, and Appropriation Act, 1916 (section 27)— Gold-mining companies 735 4 7 Consolidated Fund .. 735 4 6 Gold duty .. .. 2,190 15 0 3,661 4 1 £97,924 0 4 £97,924 0 4 / -, — — J. G. Coates, Minister of Public Works. Examined and found correct. —Robert J. Collins, Controller and Auditor-General.
B.—l [Pt. 1111.
30
ACCOUNTS NOT YET AUDITED. AUDIT DEPARTMENT. Balance-sheet as at 31st March, 1921. Liabilities. Assets. £ s. d. £ s. d. Capita! Account-r- £ s d. Furniture and fittings .. 1,490 1 0 Liability to Treasury, Ist April, 1920.. 4,105 9 0 Add additions .. 26 3 0 Treasury Adjustment Account .. 21,826 12 2 1,516 4 0 Less depreciation .. 74 10 0 1,441 14 0 Books and stationery .. .. 401 18 0 Sundry debtors .. .. 1,358 13 11 Excess of expenditure over income.. 22,729 15 3 £25,932 1 2 £25,932 1 2 Income and Expenditure Account for the Year ended 31st March, 1921. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. 28,880 0 6 By Audit feesTemporary assistance .. .. 6,250 13 10 Local bodies .. .. .. 10,809 16 8 Allowances to officers, London .. 488 8 7 Government Departments .. 3,760 0 0 Allowances to officers for higher duties 89 19 7 War expenses .. .. .. 5,051 14 4 Cost-of-living bonus .. .. 374 16 9 Excess of expenditure over income .. 22,545 0 4 Travelling-expenses .. .. 3,133 15 7 Rent .. .. .. .. 1,589 4 0 Printing and stationery .. .. 403 1 1 Postages and telegrams .. .. 175 9 9 _ Telephone services .. .. 120 18 9 Fuel, light, and water .. ■.. 200 0 0 Office charing .. .. .. 150 0 0 Messenger service .. .. .. 150 0 0 Law-costs . . .. • ■ 34 4 0 Advertising .. .. .. 216 4 Contingencies .. .. .. 48 12 7 Depreciation .. .. • • 74 10 0 £42,166 11 4 £42,166 II 4 £ s. d. £ s.' d. To Balance carried down .. .. ■ 22,545 0 4 By Excess of expenditure over income Interest on capital .. .. 184 14 11 after charging interest on capital .. 22,729 15 3 £22,729 15 3 £22,729 15 3 R. J. Collins, 29th November, 1921. Controller and Auditor-General. CROWN LAW OFFICE. Balance-sheet as at 31st March. 1921. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Capital funds —Liability to Treasury, Ist Office furniture fittings and April, 1920 .. .. .. 2,531 5 0 equipment .. .. 288 6 6 Sundry creditors .. .. • • 42 17 10 Less depreciation .. 21 12 5 Treasury Adjustment Account .. .. 6,154 2 0 266 14 1 Libraries .. 2,335 0 0 Less depreciation .. 169 12 3 2,165 7 9 Excess of expenditure over income .. 6,296 3 0 £8,728 4 10 £8,728 4 10 Income and Expenditure Account for Year ended 31st March, 1921. Expenditure. £ s. d. income. £ s. d. To Salaries .. • .. .. •• 5,730 0 0 By Law-costs .. .. .. 210 19 6 Solicitors' annual certificates .. 26 5 0 Excess of expenditure over income, Printing and stationery .. .. 115 210 carried down .. .. .. 6,168 14 11 Postages, &c. .. • • • • 52 17 6 Telephone subscriptions .. . . 58 11 3 Office expenses .. .. .. 55 13 2 Rent 150 0 0 Depreciation .. • • .. 191 4 8 £6,379 14 5 £6,379 14 5 £ s. d. £ s. d. To Balance brought down .. .. 6,168 14 11 j By excess of expenditure over income after Interest on capital .. .. .. 127 8 1 charging interest .. .. .. 6,296 3 0 £6,296 3 0 '. £6,296 3 0 W. C. MacGregor, Solicitor-General.
31
B.—l [Pt. 11l
CUSTOMS DEPARTMENT. Balance-sheet as at 31st March, 1921. Liabilities. Assete. Capital funds— £ s. d. £ s. d. Office furniture and fit- £ s. d. £ s. d. Liability to Treasury, tings, Ist April, 1920.. 9,005 0 0 Ist April, 1920 .'29,398 13 9 Additions during year .. 18119 7 Add interest on capital 1,322 18 9 30,721 12 6 9,186 19 7 Sundry creditors — Outstanding ex- Less depreciation, 5 per penses, 31st March, 1921 .. .. 8,40114 4 cent. .. .. 450 5 0 Deposits Account—lmmigration Re- . 8,736 14 7 strictionAct .. .. .. 20 0 0 Buildings .. .. 8,645 0 0 Excess of revenue over expenditure .. 8,726,051 4 0 Less depreciation .. 201 11 0 8,443 9 0 Reserves .. .. .. 14,552 0 0 Treasury Adjustment Account .. 8,733,462 7 3 £8,765,194 10 10 £8,765,194 10 10 Revenue Account for the Year ended 31st March, 1921. Dr. Cr. To Administrative charges— £ s. d. £ s. d. £ s. d. » £ s. d. Salaries .. .. 83,019 9 8 By Customs and excise Less cost of services for duties .. 8,385,950 14 1 other Departments 4,000 0 0 Beer duty .. 360,478 6 2 79,019 9 8 Brewery superviAllowances, overtime, and rewards sion fees .. 1,735 16 5 paid to officers .. .. .. 3,384 1 7 Hop-beer license Advertising, books, &c. .. .. 521 8 7 fees .. .. 137 0 0 Audit fees .. .. .. 600 0 0 Warehouse license Expenses of Inquiry Agent, London.. 517 9 11 fees .. .. 6,873 17 3 Office fittings and requisites (including Chinese poll-tax .. 83,400 0 0 printing and stationery) .. .. 1,658 18 7 Tobacco Act license Payments to other Departments for fees .. .. 153 0 0 services of officers .. .. 6,968 14 4 Distillation Act Postage, telegrams, and rent of boxes 1,134 17 9 license fees .. 154 0 0 Telephone services .. • .. 582 4 4 Customs Agents' Temporary assistance .. .. 809 10 9 license fees .. 309 0 0 Travelling expenses and allowances .. 2,279 11 0 Fines .. .. 245 4 0 Miscellaneous expenses of head and Sales and disposal local offices .. .. .. 1,737 18 8 of seizures .. 363 811 Rent .. .. .. .. 4,082 0 0 Miscellaneous re103,296 5 2 venue .. 27 13 2 Additional allowances to retired officers and compassionate allowance to widows .. .. .. 513 6 3 Grant to Cook and Niue Islands Governments .. .. .. .. 2,500 5 5 Revenue embezzled by J. G. Tracy .. 5,492 4 5 8,505 16 1 Depreciation .. .. .. .. 651. 16 0 Balance carried down .. .. .. 8,727,374 2 9 £8,839,828 0 0 ■ £8,839,828 0 0 To Interest on capital .. .. .. .. 1,322 18 9 By Balance brought Excess of revenue over expenditure .. .. 8,726,051 4 0 down ..8,727,374 2 9 £8,727,374 2 9 £8,727,374 2 9 Percentage cost of collection, 1-168 = £1 3s. 4d. Geo. Craig, sth December, 1921. For Comptroller of Customs.
32
B.—l [Pt. Ill].
DEFENCE -DEPARTMENT. Balance-sheet as at 31st March, 1921. Liabilities. £ s. d. Assets. £ s. d. Capital funds —Liability to Treasury Sundry debtors .. .. .. 350 11 11 on Capital Account, Ist April, 1920 2,386,996 2 3 Consolidated FundTreasury Adjustment Account .. 650,219 0 1 Live-stock-liorses at valuation .. 1,468 13 0 Creditors .. -. .. 16,396 0 9 Ordnance stocks at vocabulary figures .. .. .. 1,379,470 11 2 Stationery and publications .. 2,979 10 9 Armaments and ammunition (assessed value at date) .. .. 268,400 15 9 Defence vessels and stores (assessed value at date) .. .. 6,000 0 0 Office furniture and equipment (assessed value at date) .. .. 263,757 1 5 Public Works Fund— £ s. d. Land and buildings 588,859 17 4 Add additions .. 8,785 2 8 597,645 0 0 Less depreciation 5,802 0 0 591,843 0 0 Excess of expenditure over income .. 539,340 19 1 £3,053,611 3 1 £3,053,611 3 1 Revenue Account for the Year ended 31st March, 1921. Dr. £ s. d. Gr. £ s. d. To Pay, Military, Civil, and Territorial, By Hire of launches .. .. .. 2,114 11 10 and cost-of-living bonus .. .. 294,665 19 7 Rent of drill-balls and houses .. 2,303 10 8 Grants for rifle shooting and cost of Grazing, rifle ranges .. .. 1,190 4 9 sending teams abroad .. .. 2,763 0 5 Sales, old iron .. .. .. 84 10- 0 Medical examination, attendance, and Balance of expenditure over income hospital charges .. .. 937 10 4 (carried dovn) .. .. ..431,166 18 0 Advertising, printing and stationery, postages, repairs, and washing .. 15,386 8 6 Maintenance, repairs, and hire of drillhalls, grounds, boat-sheds, and launches .. .. .. 15,658 2 0 Compensation, pensions, and special and compassionate allowances .. 8,428 4 0 Cost and upkeep of targets .. 238 6 9 Rations, fuel, light, and water .. 5,752 10 2 Maintenance grants to and military education of troops .. .. 7,553 10 1 Travelling - expenses, railway fares, freights, and cartage .. .. 31,879 2 2 » Amount to make good misappropriation by Trooper J. A. Will " .. 49 3 0 New Zealand Cross grants, law-costs, and funeral expenses .. .. 517 5 2 Passages and expenses of officers and cadets abroad on duty .. .. 11,586 0 8 Refund of Customs duty .. .. 265 8 0 Courts of inquiry .. .. .. 27 17 0 Depreciation on buildings .. .. 5,802 0 0 Special expenditure — Advancement of aviation in New Zealand 12,355 7 5 Contribution to Superannuation Fund 20,000 0 0 £436,865 15 3 ' £436,865 15 3 £ s. d. £ s. d. To Balance (brought down) .. .. 431,168 18 0 By Balance, excess of expenditure over Interest .. .. .. •■ 108,174 1 1 income after charging interest .. 539,340 19 1 £539,340 19 1 £539,340 19 1 H. M. Griffen, Lieut.-Colonel, Director of Financial Services.
33
B.—l [Pt. 11l
DISCHARGED SOLDIERS SETTLEMENT ACCOUNT. Balance-sheet as at 31st March, 1921. Liabilities. £ s. d. Assets. £ s. d. Loan Account .. .. 19,239,304 0 0 Advances on mortgages— £ s. d. Unpaid interest on loans .. 101,820 5 7 Current Account .. 2,134,308 15 10 Sundry creditors .. .. 51 17 2 Farms, orchards, &c. 8,050,618 010 Suspense Account .. .. 13,201 19 10 Dwellings, businesspreRealization Suspense Account .. 450 7 6 mises, &c. .. 5,137,600 210 Fire Loss Suspense Account .. 2,007 16 0 15,322,526 19 6 Revenue Account .. .. 12,226 7 3 Instalments of principal outstanding— Farms, &c. .. 10,383 8 8 Dwellings, &c. .. 3,088 16 10 13,472 5 6 Instalments of principal postponed .. 477 2 3 Interest outstanding — £ s. d. Current Account .. 55,245 18 2 Farms, &c. .. 63,954 18 2 Dwellings, &c. .. 7,225 19 8 126,426 16 0 Interest accrued but not due .. .. 157,777 15 1 Interest postponed .. 3,050 11 0 160,828 6 1 Interest accrued and unpaid on surplus funds temporarily invested .. .. 14,652 12 9 Forfeited holdings not yet liquidated .. 8,607 4 10 Sundry debtors for stock, &c, supplied .. 10,202 17 2 Expenses of raising loans .. .. 204,500 0 0 Machinery and plant .. .. .. 2,142 13 1 Dead-stock .. .. .. .. 7,470 17 10 Live-stock .. .. .. .. 272 9 3 Sundry estates—Live and dead stock .. 36,274 6 1 Land-improvement—Birdwood Estate .. 527 10 3 Cash in hand —Balance as per Treasury Ac- £ s. d. counts .. .. 3,478,454 8 2 Less accounts paid by imprestees but not cleared in Treasury .. 17,773 15 5 3,460,680 12 9 £19,369,062 13 4 £19,369,062 13 4 Revenue Account for the Year ended 31st March, 1921. Dr. £ s. d. Or. To Interest on loans .. .. 567,774 11 3 By Interest on advances — £ s. d. £ s. d. Expenses of raising loans—-Proportion Current Account written off .. .. .. 10,805 0 7 mortgages .. 77,555 17 6 Management expenses .. .. 25,069 10 0 - Instalment mortgages— Maintenance and upkeep of plant .. 924 15 4 Farms, orchards, Depreciation of plant .. .. 537 7 1 &c. .. .. 351,583 17 7 Travelling-expenses of Supervisors Dwellings, busiand Inspectors .. .. 1,996 5 6 ness premises, Valuation expenses .. .. 13,262 6 5 &c. .. .. 215,675 14 0 Loss on forfeited holdings .. 1,527 8 3 644,815 9 1 Loss on live and dead stock .. 3,066 19 1 Interest on surplus funds temporarily Rebate of interest .. .. 30,366 7 9 invested .. .. .. 28,394 7 0 Remission of interest .. .. 90 0 5 Production fees .. .. .. 55 10 0 Interest written off as irrecoverable 834 4 7 Miscellaneous .. .. .. 13 14 6 Balance .. .. .. 16,996 15 4 £673,265 6 1 £673,205 6 1 £ s. d. £ s. d. To Balance from previous year .. 4,770 8 1 By Net profit for year .. .. 16,996 15 4 Balance .. .. .. .. 12,226 7 3 £16,996 15 4 £16,996 15 4 T. N. Brodrick, Under-Secretary for Lands. J. H. O'Donnell, Chief Accountant.
s—B. 1 [Pt. Ill]
34
B.—l [Pt. Ill].
HAURAKI PLAINS SETTLEMENT ACCOUNT. Balance-sheet as at 31st March, 1921. Liabilities. Assets. Debentures — £ s. d. Improved lands handed £ s. d. £ s. d. Local Bodies' Loans Act, 1908 .. 31,000 0 0 over to Land Board Hauraki Plains Amendment Act, 1913 239,000 0 0 for settlement .. 308,150 0 0 Public Works Fund —Expenditure under Less cash sales .. 61,372 13 9 land-improvement vote .. .. 5,070 0 0 '246,777 6 3 Consolidated Fund — Interest on deben- Unimproved lands not yet disposed of .. 22,385 0 0 tures issued under Local Bodies' Loans Improvements adjoining Crown lands .. 7,710 0 0 Act, 1908 .. .. .. .. 17,773 10 2 Works in progress—Expenditure on lands Interest accrued but unpaid .. .. 2,640 7 7 in process of reclamation .. .. 46,744 7 3 Hauraki Plains—Land set apart under the Artesian wells- — Act .. .. .. .. 45,000 0 0 Hauraki Plains Crown £ s. d. Rents paid in advance .. .. 674 5 0 tenants .. 1,736 6 2 Suspense Account .. .. .. 126 5 6 Adjoining Crown lands 169 13 8 Revenue Account .. .. ..28,402 12 10 1,905 19 10 Buildings—Wharf-sheds, cottages, huts, houses, &c. .. .. 4,399 5 0 Machinery, plant, tools, and stores .. 25,025 6 3 Sundry debtors, rent, interest, &c. .. 2,493 610 Investments —Public Trustee .. .. 2,176 5 6 Consolidated Fund —Interest on investments .. .. .. .. 692 1 3 Cash in hand .. .. .. 9,378 2 11 £369,687 1 1 £369,687 1 1 Revenue Account for the Year ended 31st March, 1921. Dr. Expenditure. £ s. d. I Cr. Income. £ s. d. To Interest on debentures issued under | By Rents accrued during the year .. 14,178 4 11 Local Bodies' Loans Act, 1908 .. 1,240 0 0 : Interest earned— £ s. d. Interest on debentures issued under Investments ... 106 12 5 Hauraki Plains Amendment Act, 1913 10,693 17 10 j Outstanding accounts 64 19 2 Rebate of rent .. .. .. 905 18 2 I ■ 171 11 7 Artesian Wells Account —■ Amounts Freights .. .. .. .. 535 2 3 written off where bores not effective 58 6 2 ■ Rent of huts .. .. .. 6 18 9 Net revenue for year carried down .. 2,077 17 6 Grazing-fees .. .. .. 67 2 2 Flax .. .. .. .. 11 0 0 Timber royalty .. .. .. 10 0 Grass-seed .. .. .. 5 0 0 £14,975 19 8 £14,975 19 8 £ s. d. £ s. d. To Balance .. .. .. .. 28,402 12 10 By Balance forward from previous year .. 26,324 15 4 Net revenue as above .. .. 2,077 17 6 £28,402 12 10 £28,402 12 10 3rd September, 1921. J. H. O'Donnell, Chief Accountant. T. N. Brodrick, Under-Secretary.
35
B.—l [Pt. Ill]
DEPARTMENT OF HEALTH. Balance-sheet as at 31st March, 1921. Liabilities. A ssels. £ s. d. £ s. d. £ s. d. Capital funds—Liability to Treasury, Buildings .. .. 107,253 0 0 Ist April, 1920 .. .. .. 49,441 111 Less depreciation .. 3,217 1110 Sundry creditors .. .. .. 73,073 10 5 104,035 8 2 Treasury Adjustment Account .. 619,633 13 4 Land .. .. .. 22,938 0 0 Furniture, fittings, and equipment .. 30,768 611 Less depreciation, 5 percent. .. 1,538 8 4 29,229 18 7 Motor-cars and cycles .. 4,300 0 0 Less depreciation, 10 percent. .. 430 0 0 3,870 0 0 Farm stocks at sanatoria at market value 1,761 11 6 Institutional stores on hand, at market price .. .. .. .. 315 910 Stocks of sera and vaccines, at cost .. 594 1 7 Stocks and stores in transit, at cost .. 2,487 810 Sundry debtors .. .. .. 8,428 9 0 Excess of expenditure over revenue for the year ' .. .. \. 568,487 18 2 £742,148 5 8 £742,148 5 8 C. E. Easton, Accountant. E. Killick, Secretary. Revenue Account for the Year ended 31st March, 1921. Dr. Gr. £ s. d. To Working Accounts— £ s. d. £ s. d. By Registration and other fees .. 1,077 4 8 Sera .. .. 103 13 2 Balance (exclusive of interest on Te Waikato Sana- capital) carried down .. .. 566,015 17 1 tonum Farm .. 730 3 6 Otaki Sanatorium Farm .. .. 149 8 11 Bacteriological laboratories .. 1,429 16 4 2,413 1 11 Expenses of administration of Health, Hospitals, and other Acts .. 100,458 14 7 Institutional expenditure .. .. 28,343 11 4 Grants-in-aid .. .. .. 22,444 3 6 Subsidies .. .. .. 399,748 1 0 Special charges .. .. .. 6,877 16 9 Rent .. .. .. .. 137 9 1 Depreciation — £ s. d. Buildings .. 3,217 11 10 Furniture and fittings 1,538 8 4 Motor-cars and cycles 430 0 0 5,186 0 2 Unauthorized items .. .. 1,484 13 5 £567,093 11 9 £ s. d. £567,093 11 9 To Balance brought down .. .. 566,015 17 1 -=^ Interest on capital .. 2,472 1 1 £ s. d. By Balance, excess of expenditure .. 568,487 18 2 £568,487 18 2 £ s. d. £568,487 18 2 Balance-excess of expenditure .. £568,487 18 2 ;■—g^=a
36
B—l [Pt. Ill].
IMMIGRATION DEPARTMENT. Balance-sheet as at 31st March, 1921. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Capital funds—Liability to Treasury on High Commissioner, London—■ Capital Account, Ist April, 1920 .. 885 6 6 Imprests outstanding, per Deposits— contra .. .. 42,022 15 6 Amounts lodged on account of immi- Deposits remitted for grants for payment through High payment to immiCommissioner, per contra .. .. 1,914 10 0 grants, per contra .. 1,914 10 0 Amounts lodged on account of passage- 43,937 5 6 money for immigrants, per contra .. 118,188 17 1 Deposits on account of Sundry creditors— passage - money, per Passage-money accrued due but un- contra .. .. .. 118,188 17 1 paid on 31st March, 1921 .. .. 42,022 15 6 Office furniture, fittings, Excess of income over expenditure .. 7,271 10 4 &c. .. .. 885 6 6 Less depreciation .. 44 5 4 841 1 2 Treasury Adjustment Account .. 7,315 15 8 £170,282 19 5 £170,282 19 5 Income and Expenditure Account for the Year ended 31st March, 1921. Expenditure. £ s. d. £ s. d. Income. £ s. d. To Administration charges—- By Receipts— Salaries .. .. 3,106 0 7 Passage-money .. .. .. 118,188 17 1 Supervision of domestics 1,003 9 0 Remittances .. .. .. 1,91410 0 Posters and pamphlets 261 9 6 • Miscellaneous .. .. .. 364 16 0 Office expenses, New Zealand .. .. 2,628 14 6 Office expenses, London 683 5 10 Advances (remittances through High Commissioner).. .. 2,830 0 0 Accommodation of soldiers' wives .. 23 8 0 Miscellaneous .. 50 0 0 10,586 7 5 Passage-money— Nominated immigrants .. .. 68,651 14 11 Other immigrants .. 7,514 6 8 76,166 1 7 Refunds of passage-money .. .. 19,533 4 10 Defalcations, C. P. Chase .. .. 6 0 0 Cost-of-living bonus .. .. 520 15 7 Amounts to cover grants, &c, O.S.S. immigrants .. .. .. 5,850 1 3 Rent .. .. .. .. 450 0 0 Depreciation .. . . .. 44 5 4 Excess of income over expenditure .. 7,311 7 1 £120,468 3 1 £120,468 3 1 £ s. d. To Interest on capital at 4J per cent. .. 39 16 9 By Balance brought down exclusive of £ s. d. Excess of income over expenditure after interest .. .. .. 7,31171 charging interest .. .. 7,27110 4 £7,311 7 1 £7,311 7 1 H. D. Thomson, Under-Secretary.
37
B.—l [Pt. 11l
INDUSTRIES AND COMMERCE DEPARTMENT. Balance-sheet as at 31st March, 1921. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. 6,530 8 5 Official stamps, Head Office and branches 51 17 9$ Treasury Adjustment Account.. .. 41,300 0 0 Standardized-footwear samples .. 89 0 8J Office furniture and fittings and valuation— £ s. d. Head Office .. 1,085 10 3 Auckland Branch .. 316 12 9 Christchurch Branch 198 17 11 Dunedin Branch .. 153 10 0 1,754 10 11 Land and building, Head Office .. 4,634 19 0 Excess of expenditure over income— £ s. d. Administrative services 15,800 0 0 Non-administrative services .. .. 25,500 0 0 41,300 0 0 £47,830 8 5 £47,830 8 5 Income and Expenditure for the Year ended 31st March, 1921. Revenue Account No. 1. — Administrative Services. Expenditure. Income. Salaries (including overtime and meal £ s. d. Fines under section 32, Board of Trade £ s. d. allowances) .. .. .. 12,262 15 7 Act, 1919 .. .. .. . V •.. 4,545 0 0 Advertising, books, newspapers, &c. .. 589 511 Rent of post-office boxes and telephones, Distribution of commodities, including paid in advance .. .. .. 142 16 5 freight, cartage, and transport .. 101 12 9 Excess of expenditure over income .. 15,506 3 0 Audit fees .. .. .. .. 12 13 4 Fuel, light, power, and office-cleaning .. 90 13 4 Law-costs .. .. .. .. 544 3 1 Office stationery and requisites .. 219 3 2 Price-investigation Tribunals .. .. 2,241 14 9 Promotion of sale of New Zealand manufactures in outside markets .. .. 23 11 9 Postages, telegrams, rent of boxes, and telephone services .. .. .. 1,352 19 7 Standardized footwear — Expenses of exhibit .. .. .. .. 0 8 6 Travelling allowances and expenses, Head office and branches, Advisory Committees .. ... .. .. 2,169 1 0 Rent—Head Office and branches .. 585 16 8 £20,193 19 5 £20,193 19 5 Revenue Account No. 2. — Non-administrative Services. Expenditure. Income. £ s. d. Subsidies to steamer services: — £ s. d. Excess of expenditure over income .. 25,500 0 0 New Zealand-Vancouver (half) .. 10,000 0 0 New Zealand-San Francisco (half) .. 12,500 0 0 Reorganization of New Zealand Court, Imperial Institute, London .. .. 3,000 0 0 £25,500 0 0 £25,500 0 0 £ s. d. £ s. d. To Balance, Revenue Account No. 1 .. 15,506 3 0 By Balance .. .. .. .. 41,300 0 0 Interest on capital .. .. 293 17 0 Balance, Revenue Account No. 2 .. 25,500 0 0 £41,300 0 0 £41,300 0 0 J. W. Collins, Secretary, Department of Industries and Commerce. Memo.—The Department is also administering accounts relating to the distribution of wheat and sugar. These will b; the subjects of separate statements, becauso of the fact that the wheat year ends on the 31st December, and the first sugar contract had not terminated on the 31st March, 1921.
B.—l [Pt. lII].
38
INTERNAL AFFAIRS DEPARTMENT. HEAD OFFICE AND SUB-DEPARTMENTS (INCLUDING SUB-DEPARTMENTS I, 11, 111, IV, V, VI, VII, VIII, IX, AND X). Combined Balance-sheet as at 31st March, 1921. Liabilities. Assets. Capital as at Ist April, 1920— £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Head Office (Sub-depart- Land .. .. .. .. .. 50 0 0 partments I, 11, 111, IV, Buildings— X) .. .. .. 72,310 1 5 Head Office .. .. 1,314 16 7 Registrar-General .. 1,633 4 6 Less depreciation .. 39 8 11 Census and Statistics .. 1,052 5 3 . 1,275 7 8 High Commissioner (state- Dominion Laboratory .. 3,625 2 9 ment of capital has not Less depreciation .. 108 15 0 yet been received) .. .. 3,516 7 9 Museum .. .. 51,097 8 7 4,791 15 5 Dominion Laboratory .. 5,888 1 2 Turnbull Library Building .. 9,133 0 0 131,981 0 11 Less depreciation .. .. 182 13 3 Sundry creditors— 8,950 6 9 Head Office (Sub-depart- Turnbull Library.. .. .. 51,800 0 0 ments I, 11, 111, IV, X) 13,732 17 9 Add additions .. .. .. 753 19 4 Registrar-General .. 115 0 1 52,553 19 4 Census and Statistics .. 502 16 4 Office furniture and fittings— High Commissioner .. 10,20111 4 Head Office .. .. 3,422 3 6 Museum .. .. 160 6 8 Add additions .. 166 2 8 Dominion Laboratory .. 133 0 10 24,845 13 0 3,588 6 2 Treasury Adjustment Account— Less depreciation .. 171 2 1 Head Office .. .. 461,459 0 6 3,417 4 1 Census and Statistics .. 31,473 4 7 Registrar-General .. 1,441 5 6 High Commissioner .. 35,833 14 11 Add additions .. 2 10 0 Museum .. .. 7,853 14 7 Dominion Laboratory .. 7,206 15 6 1,443 15 6 543,826 10 1 Less depreciation .. 72 1 6 1,371 14 0 Census and Statistics .. 514 15 3 Less depreciation .. 25 14 9 489 0 6 Museum .. .. 589 6 0 Less depreciation .. 29 9 3 559 16 9 Dominion Laboratory .. 343 13 2 Less depreciation .. 17 3 8 326 9 6 6,164 4 10 Mechanical apparatus— Head Office .. .. 2,203 9 4 Add additions .. 168 2 1 2,371 11 5 Less depreciation .. 220 611 2,151 4 6 Registrar-General .. 191 19 0 Less depreciation .. 19 4 0 172 15 0 Census and Statistics .. 537 10 0 Less depreciation .. 53 15 0 483 15 0 Museum .. .. 192 4 6 Less depreciation .. 19 4 6 173 0 0 Dominion Laboratory .. 36 2 3 Less depreciation .. 3 12 3 32 10 0 3,013 4 6 Weights and measures— Head Office .. .. .. 2,455 17 8 Less depreciation .. .. 61 711 2,394 9 9 Photographic apparatus— Head Office .. .. 51 10 0 Add additions .. 13 0 0 64 10 0 Less depreciation .. 10 6 0 54 4 0 Museum .. .. 315 18 1 Add additions .. 67 13 6 383 11 7 Less depreciation .. 63 3 7 320 8 0 374 12 0 Carried forward .. £700,653 4 0 Carried forward .. .. £78,292 12 7
39
B.—l [Pt. 11l
INTERNAL AFFAIRS DEPARTMENT— continued. HEAD OFFICE AND SUB-DEPARTMENTS (INCLUDING SUB-DEPARTMENTS I to X)—continued. Combined Balance-sheet as at 31st March, 1921 — continued. Liabilities. Assets. £ s. d. £ s. d. £ s. d. £ s. d. Brought forward .. 700,653 4 0 Brought forward .. .. 78,292 12 7 Library—■ Head Office .. .. 86 10 7 Add additions .. 67 15 11 154 6 6 «• Less depreciation .. 4 6 6 150 0 0 Dominion Laboratory .. 421 1 0 Less depreciation .. 21 1 0 400 0 0 . 550 0 0 Museum exhibits .. .. 50,000 0 0 Add additions .. .. .. 825 5 10 50,825 5 10 ToolsHead Office .. .. .. 200 6 0 Less depreciation .. .. 10 0 3 190 5 9 Launches — Head Office .. .. .. 236 18 1 Less depreciation .. .. 11 16 11 225 1 2 Traps and horses— Head Office .. .. .. 85 13 3 Less depreciation .. ... 8114 : 77 1 11 Loan on mortgage — Head Office .. .. .. ..- 11,000 0 0 Motor vehicles, &c. — Head Office .. .. .. 1,319 16 5 Add additions .. .. 299 6 7 1,619 3 0 Less depreciation .. .. 263 19 3 1,355 3 9 Laboratory appliances .. .. 1,462 2 0 Less depreciation .. .. 73 2 0 1,389 0 0 Sundry debtors— Head Office .. .. .. .. 786 9 0 Treasury Adjustment Account— Registrar-General .. .. .. 396 2 0 Excess of expenditure over income— Head Office .. .. .. 462,871 2 0 Census and Statistics .. .. 32,055 10 8 High Commissioner .. .. 46,035 6 3 Museum .. .. .. 7,232 19 3 Dominion Laboratory .. .. 7,563 10 3 555,758 8 5 Less excess of income over expenditure (Registrar-General's Office) .. 192 6 5 555,566 2 0 £700,653 4 0 £700,653 4 0
B.—l [Pt. Ill].
40
INTERNAL AFFAIRS DEPARTMENT— continued. HEAD OFFICE AND SUB-DEPARTMENTS (SUB-DEPARTMENTS I TO X)—continued. Combined Income and Expenditure Account. Dr. Cr. Departmental Administrative Charges. By Revenue — To Salaries— £ s. d. £ s. d. Head Office— £ s. d. £ s. d. Head Office .. .... 34,76114 4 Passport fees .. .. 2,077 15 6 Registrar-General .. 10,808 14 3 Kinematograph censorship Census and Statistics .. 9,735 3 2 fees.. .. .. 1,543 17 0 High Commissioner .. 31,693 5 7 Weights and measures .. 378 13 4 Museum .. .. 3,632 18 4 By-laws Act .. .. 40 19 0 Dominion Laboratory .. 6,046 0 1 Miscellaneous .. .. 2 14 3 96,677 15 9 4,043 19 1 Commissions of inquiry .. .. . . 912 2 5 Registrar-General Fresh-water fisheries .. .. .. 597 4 5 Registration and other fees — Kinematograph films, censorship of .. .. 1,039 7 7 Registration of births, Fuel for Government offices .. .. 153 1 10 deaths, and marriages 19,332 15 10 Hector Observatory .. .. .. 398 2 6 Friendly Societies Act.. 62 13 0 Light, power, and water— £ s. d. Dentists Act .. 2 6 0 Head Office .. .. 450 1 2 Medical Practitioners Act 171 15 0 Dominion Laboratory .. 280 15 8 730 16 10 19,569 9 10 Office requisites— Census and Statistics— Head Office .. .., 676 0 5 Registration and other fees— High Commissioner .. 2,547 19 8 Registration of Aliens Act .. .. 116 0 0 Museum .. .. 497 19 4 High Commissioner — 3,72119 5 Shipping charges .. .. .. 272 6 1 Postage— Dominion Laboratory— £ s. d. Head Office .. .. 1,110 9 2 Explosive license fees .. 686 5 0 Registrar-General .. 963 6 6 Laboratory fees .. 94 14 6 Census and Statistics .. 1,531 19 4 Explosive storage fees .. 903 4 9 High Commissioner .. 2,084 9 8 1,684 4 3 5,690 4 8 Balance carried down .. .. 137,509 6 7 Printing and stationery— Head Office .. .. 2,727 14 6 Registrar-General .. 1,740 4 9 Census and Statistics .. 8,426 10 0 Museum .. .. 302 10 4 13,196 19 7 Publications .. .. .. .. 966 16 11 Renovation of historical graves .. .. 799 6 8 Telephones ........ 148 12 8 Travelling allowances and expenses— £ s. d. Head Office .. .. 1,497 6 3 Registrar-General .. 262 4 5 High Commissioner .. 686 9 5 Museum .. .. 304 13 2 Dominion Laboratory (Explosives Branch) .. 587 5 8 , 3,337 i 8 v Cleaning offices .. .. .. .. 72 10 6 Motor vehicles —Upkeep and repairs .. 121 7 2 Uniforms and overcoats .. .. .. 73 15 6 Audit of Patriotic Accounts .. , .. 302 3 10 Totalizators, inspection of .. .. .. 1,285 8 2 Turnbull Library.. .. .. .. 238 5 10 Expenses of various relief funds .. .. 2,0131510 Payment to Post Office for services of officers as Registrars .. .. .. .. 2,166 7 6 Registration of births, deaths, and marriages 2,109 13 8 Census, 1916 .. .. .. .. 781 0 0 Census, 1921 .. .. .. .. 4,094 18 11 Collection of statistics .. .. .. 6,065 13 11 Imperial Conference of Statisticians .. 492 16 10 Advertising .. .. .. .. 1,574 611 Official entertainments .. .. .. 575 14 11 Refund to officers of difference between English and New Zealand income-tax .. .. 577 18 5 Rent .. .. .. .. .. 5,269 18 2 Board of Science and Art .. .. 457 19 0 Establishment of historical collection relating to Maori race .. .. .. .. 716 14 9 Expenses of War Section .. .. .. 145 1 1 Photographic and phonographic apparatus .. 234 10 6 Chemicals and apparatus .. .. .. 581 16 2 Explosives Act —Magazines .. .. 193 5 2 Sundries— £ s. d. Head Office .. .. 1,351 10 8 Registrar-General .. 367 13 8 Census and Statistics .. 54111 9 High Commissioner .. 1,297 9 7 Museum .. .. 481 7 9 Dominion Laboratory .. 639 19 6 4,679 12 11 £163,195 5 10 £163,195 5 10
41
B.—l [Pt. 11l
INTERNAL AFFAIRS DEPARTMENT— continued. HEAD OFFICE AND SUB-DEPARTMENTS (SUB-DEPARTMENTS I TO X)— continued. Combined Income and Expenditure Account — continued. Dr. £ s. d. Or. £ s. d. To Balance brought down .. .. .. 137,509 6 7 By Balance carried down .. .. .. 258,769 0 3 General Public Service Administration Charges. To Contributions towards payment of minimum retiring-allowances .. .. .. 1,11618 9 Freight and cartage .. .. .. 430 0 9 Printing and stationery for Ministers' offices .. 1,475 0 3 Telephones .. .. .. .. 719 6 9 Travelling allowances and expenses of Ministers 3,822 3 0 Travelling allowances and expenses of Private Secretaries .. .. .. .. 2,376 17 0 Special allowance to Ministers' messengers .. 732 17 10 Telegrams beyond the Dominion .. .. 12,200 911 Salaries .. .. .. .. .. 88,325 7 5 Light, power, and water .. .. .. 3,021 0 2 Fuel for Government offices .. .. 1,783 14 4 Cleaning offices .. .. .. .. 2,344 011 Motor vehicles —Upkeep and repairs .. 687 6 10 Uniforms and overcoats .. .. .. 1,119 4 0 Sundries .. .. .. .. 1,105 6 9 £258,769 0 3 £258,769 0 3 £ s. d. £ s. d. To Balance brought down .. .. .. 258,769 0 3 By Balance carried down .. .. .. 550,546 10 8 Other Charges. To Fire brigades .. .. .. .. 2,560 10 1 Auckland Museum subsidy .. .. 25,000 0 0 Compassionate allowances .. .. 4,522 10 0 Veterans' Home, Auckland .. .. 750 0 0 Entertaining visitors to Dominion .. .. 1,475 13 6 Cost-of-living bonus to annuitants.. .. 82,678 13 6 Grants .. .. .. .. .. 5,607 8 2 Payment to Reuters .. .. .. 1,549 11 1 Influenza epidemic in Samoa .. .. 5,399 710 Peace celebrations .. .. .. 5,369 15 2 Racing Commission .. .. .. 2,498 4 6 Railway Superannuation Fund .. .. 50,000 0 0 Subsidies .. .. .. .. 737 10 0 Visit of H.R.H. the Prince of Wales .. 100,729 19 4 Sundries .. .. .. 2,898 7 3 £550,546 10 8 £550,546 10 8 = £ s. d. £ s. d. To Balance brought down .. .. .. 550,546 10 8 By Balance carried down .. .. .. 555,566 2 0 Rent — £ s. d. Head Office .... 685 0 0 Registrar-General .. 795 0 0 Census and Statistics .. 375 0 0 Museum .. .. 300 0 0 Dominion Laboratory .. 430 0 0 2,585 0 0 Interest on capital—■ Head Office .... 511 19 4 Registrar-General .. 72 13 2 Census and Statistics .. 47 7 0 Museum .. .. 47 7 8 Dominion Laboratory .. 264 18 4 944 5 6 Depreciation— Head Office .. .. 983 19 4 Registrar-General .. 91 5 6 Census and Statistics .. 79 9 9 Museum .. .. 11l 17 4 Dominion Laboratory .. 223 13 11 , 1,490 5 10 £555,566 2 0 To Balance carried to balance-sheet .. ..£555,566 2 0 £555,566 2 0 J. Hislop, Under-Secretary. F. J. Brooker, Accountant.
6—B. 1 [Pt. Ill].
42
8.--1 [Pt. TH.].
INTERNAL AFFAIRS DEPARTMENT— continued. SUB-DEPARTMENT I, HEAD OFFICE (INCLUDING SUB-DEPARTMENTS 11, 111, IV, AND X). Balance-sheet as at 31st March, 1921. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Capital as at Ist April, 1920 .. .. 72,310 1 5 Land .. .. .. 50 0 0 Sundry creditors .. .. .. 13,732 17 9 Buildings .. .. 1,314 16 7 Treasury Adjustment Account.. .. 461,459 0 6 Less depreciation .. 39 8 11 1.275 7 8 Turnbull Library Building 9,133 0 0 Less depreciation .. 182 13 3 8,950 6 9 Turnbull Library .. 51,800 0 0 Add additions .. 753 19 4 52,553 19 4 Office furniture and fittings 3,422 3 6 Add additions .. 166 2 8 3,588 6 2 Less depreciation .. 171 2 1 3,417 4 1 Mechanical appliances .. 2,203 9 4 Add additions .. 168 2 1 2,371 11 5 Less depreciation .. 220 6 11 2,151 4 6 Weights and measures .. 2,455 17 8 Less depreciation .. 61 711 2,394 9 9 Photographic apparatus 51 10 0 Add additions .. 13 0 0 64 10 0 Less depreciation .. 10 6 0 54 4 0 Library .. .. 86 10 7 Add additions .. 67 15 11 154 6 6 Less depreciation .. 4 6 6 150 0 0 Tools .. .. 200 6 0 Less depreciation .. 10 0 3 190 5 9 Launches .. .. 236 18 1 Less depreciation .. 11 16 11 225 1 2 Traps and horses .. 85 13 3 Less depreciation .. 8 11 4 77 1 11 Loan on mortgage .. • .. 11,000 0 0 Motor vehicles. &c. .. 1,319 16 5 Add additions .. 299 6 7 1,619 3 0 Less depreciation .. 263 19 3 1,355 3 9 Sundry debtors .. .. 786 9 0 Excess of expenditure over income .. 462,871 2 0 £547,501 19 8 £547,501 19 8
B.—l [Pt. 11l
43
INTERNAL AFFAIRS DEPARTMENT—continued. Income and Expenditure Account for the Year ended 31st March, 1921. Dr. Cr. Departmental Administrative Charges. £ s. d. £ s. d. By Revenue — £ s. d. To Salaries .. ■■ 123,087 1 9 Passport fees .. .. .. 2,077 15 6 Less chargeable to Kinematograph censorship fees .. 1,543 17 0 general adminis- Weights, and measures .. .. 378 13 4 tration .. 88,325 7 5 By-laws Act .. .. .. 40 19 0 34,761 H 4 Miscellaneous .. .. .. 2 14 3 Commissions of inquiry .. 912 2 5 Balance carried down .. .. 460,690 3 4 Fresh-water fisheries .. 597 4 5 Kinematograph films, censorship of .. 1,039 7 7 Fuel for Government offices .. .. 1,936 16 2 Less chargeable to general administration .. 1,783 14 4 153 1 10 Hector Observatory .. .. 398 2 6 Light, power, and water .. .. 3,471 1 4 Less chargeable to general administration .. 3,021 0 2 450 1 2 Office equipment .. .. 676 0 5 Postage .. •• ■• I.HO 9 2 Printing and stationery .. 2,727 14 6 Publications .. . • 966 16 11 Renovations of historical graves .. .. 799 6 8 ~ Telephones .. •■ 148 12 8 Travelling allowances and expenses of officers of Department .. .. •■ 1.497 6 3 Cleaning offices .. 2,416 11 5 Less chargeable to general administration .. 2,344 011 72 10 6 Motor vehicles — Upkeep and repairs 808 13 0 Less chargeable to general administration .. 687 5 10 - 121 7 2 Uniforms and overcoats .. .. 1,192 19 6 Less chargeable to general adminisration .. 1,119 4 0 73 15 6 Audit of Patriotic Accounts . ■ 302 310 Expenses of various relief funds .. 2,013 15 10 Totalizators, Inspector of .. •• 1,285 8 2 Turnbull Library .. .. • • 238 5 10 Sundries •■ 1> 35 1 1° 8 51,696 18 4 General Public Service Administrative Charges. To Contributions towards payment of minimum retiring-allowances .. 1,116 18 9 Freight and cartage .. • ■ 430 0 9 Printing and stationery to Ministers' offices 14 75 0 3 Telephones .. •• •■ 719 6 9 Travelling allowances and expenses of Ministers .. • • ■ • 3 > 822 3 ° Travelling allowances and expenses of Private Secretaries .. •• 2,376 17 0 Special allowance to Ministers' mes7*J9 17 10 sen s?ers . . • • * • Telegrams beyond the Dominion .. 12,200 911 Salaries .. 88.325 7 5 Light, power, and water .. •• 3,021 0 I Fuel for Government offices .. 1,783 14 4 Cleaning offices .. ■.. •• 2 > \]l Motor vehicles—Upkeep and repairs 687 5 10 Uniforms and overcoats .. •- 1,119 4 0 Sundries L lO5 6 9 121,259 13 8 Carried forward .. ..£172,956 12 0 Carried forward .. ..£464,734 2 5
8.-l [Pt. Ill]
44
INTERNAL AFFAIRS DEPARTMENT—continued. Income and Expenditure Account for the Year ended 31st March, 1921— continued. Dr. Cr. Other Charges. £ s. d. £ s. d. Brought forward .. .. 172,956 12 0 Brought forward .. .. 404,734 2 5 To Fire brigades .. .. .. 2,560 10 1 Auckland Museum'subsidy .. .. 25,000 0 0 Compassionate allowances .. .. 4,522 10 0 Veterans' Home, Auckland .. .. 750 0 0 Entertaining visitors to Dominion .. 1,475 13 6 Cost-of-living bonus to annuitants .. 82,678 13 6 Grants .. .. .. .. 5,607 8 2 Payment to Reuters .. .. 1,549 11 1 Influenza epidemic in Samoa .. 5,399 710 Peace celebrations .. .. 5,369 15 2 Racing Commission .. .. 2,498 4 6 Railway Superannuation Funds .. 50,000 0 0 Subsidies Account .. .. 737 10 0 Visit of H.R.H. the Prince of Wales.. 100,729 19 4 Sundries .. .. .. 2,898 7 3 291,777 10 5 £464,734 2 5 £ s. d. £464,734 2 5 To Balance carried down .. .. 460,690 3 4 — — Rent .. .. .. .. 685 0 0 Interest on capital .. .. 511 19 4 . £ s. d. Depreciation .. .. .. 983 19 4 By excess of expenditure over income .. 462,871 2 0 £462,871 2 0 To Balance carried to balance-sheet ..£462,871 2 0 £462,871 2 0 J. Hislop, Under-Secretary. F. J. Brooker, Accountant. SUB-DEPARTMENT V—REGISTRAR-GENERAL'S OFFICE. Balance-sheet as at 31st March, 1921. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Capital Account as at Ist April, 1920 .. 1,633 4 6 Office furniture and fittings 1,441 5 6 Sundry creditors .. .. .. 115 0 1 Add additions .. .. 2 10 0 Excess of income over expenditure .. 192 6 5 1,443 15 6 Less depreciation at 5 per cent. .. .. 72 1 6 1,371 14 0 Mechanical appliances .. 191 19 0 Less depreciation at 10 per cent. .. .. 19 4 0 172 15 0 Treasury Adjustment Account .. .. 396 2 0 £1,940 11 0 £1,940 11 0 Income and Expenditure Account for the Year ended 31st March, 1921. Expenditure. ■ Income. To Salaries. £s. d. £ s. d. By Registration and other fees — £ s. d. Permanent officers .. 8,952 2 10 Registration of births, deaths, and Temporary officers .. 1,211 3 1 marriages .. .. .. 19,332 15 10 Relieving staff .. 645 8 4 Friendly Societies Act .. .. 62 13 0 10,808 14 3 Dentists Act .. .. .. 2 6 0 Payment to Post Office Department for Medical Practitioners Act .. 171 15 0 services of officers as Registrars .. 2,166 7 6 Postage .. .. .. .. 963 6 6 Printing and stationery . . 1,740 4 9 Registration of births, deaths, and marriages .. .. .. .. 2,109 13 8 Travelling-allowances .. .. 262 4 5 Sundries .. .. .. .. 367 13 8 Balance carried down .. 1, 151 5 1 £19,569 9 10 £19,569 9 10 £ s. d. £ s. d. To Rent .. .. .. .. 795 0 0 By Balance brought down .. .. 1,1515 1 Interest on capital .. .. .. 72 13 2 Depreciation .. .. .. 91 5 6 Balance carried down .. .. 192 6 5 £1,151 5 1 £1,151 5 1 By Balance carried to balance-sheet .. £192 6 5 J. Hislop, Under-Secretary. F. J. Brooker, Accountant. m
45
B.—l [Pt. Hl].
INTERNAL AFFAIRS DEPARTMENT— continued. SUB-DEPARTMENT VI—CENSUS AND STATISTICS OFFICE. Balance-sheet as at 31st March, 1921. Liabilities. £ s. d. Assets. £ s. d. £ s. d Capital as at Ist April, 1920 .. .. 1,052 5 3 Office furniture and fittings .. 514 15 3 Sundry creditors .. .. .. 502 16 4 Less depreciation .. 25 14 9 Treasury Adjustment Account .. .. 31,473 4 7 489 0 6 Mechanical appliances .. 537 10 0 Less depreciation .. 53 15 0 483 15 0 Excess of expenditure over income .. 32,055 10 8 £33,028 6 2 £33,028 6 2 Income and Expenditure Account. Expenditure. Income. To Salaries— £ s. d. £ s. d. By Registration and other fees — £ s. d. Permanent .. 6,224 610 Registration of Aliens Act .. 116 0 0 Temporary.. .. 264 8 1 Balance carried down .. .. 31,553 13 11 Cost-of-living bonus .. 113 0 9 Relieving staff .. 3,133 7 6 — 9,735 3 2 Census, 1916 .. .. .. 781 0 0 Census, 1921 .. .. .. 4,094 18 11 Collection of statistics .. .. 6,065 13 11 Imperial Conference of Statisticians .. 492 16 10 Postage .. .. .. .. 1,531 19 4 Printing publications, including Yearbook .. .. .. .. 8,426 10 0 Sundries .. .. .. .. 541 11 9 £31,669 13 11 £31,669 13 11 £ s. d. £ s. d. To Balance brought down .. .. 31,553 13 11 By Excess of expenditure over income (carRent .. .. .. .. 375 0 0 rieddown) .. .. .. 32,055 10 8 Interest on capital .. .. .. 47 7 0 Depreciation .. .. .. 79 9 9 £32,055 10 8 £32,055 10 8 To Balance carried to balance-sheet .. £32,055 10 8 J. Hislop, Under-Secretary. F. J. Brooker, Accountant. SUB-DEPARTMENT VII—HIGH COMMISSIONER'S OFFICE. Balance-sheet as at 31st March, 1921. Liabilities. £ s. d. ; Assets. £ s. d. Sundry creditors .. .. .. 10,201 11 4 By Excess of expenditure over income .. 46,035 6 3 Treasury Adjustment Account.. .. 35,833 14 11 £46,035 6 3 £46,035 6 3 Note. —Owing to insufficiency of time no statement of assets in the High Commissioner's Office has been received. These will be brought to charge during the current year. Income and Expenditure Account for the Year ended 31st March, 1921. Dr. Cr. To Salaries. £s. d. £ s. d. £ s. d. Permanent .. 18,046 6 6 By Shipping charges .. .. .. 272 6 1 Temporary .. 211 2 0 Balance carried down .. .. 46,035 6 3 . Cost-of-living bonus 13,435 17 1 31,693 5 7 Advertising .. .. .. 1,574 611 Official entertainments .. .. 575 14 11 Office requisites .. .. ;. 2,547 19 8 Postage .. .. .. .. 2,084 9 8 Refund to officers of difference between English and New Zealand income-tax 577 18 5 Rent .. .. .. .. 5,269 18 2 Travelling-expenses .. .. 686 9 5 Sundries .. .. .. 1,297 9 7 £46,307 12 4 £46,307 12 4 To Balance carried to balance-sheet .. £46,035 6 3 J. Hislop, Under-Secretary. F. J. Brooker, Accountant.
B.—l [Pt. Ill].
46
INTERNAL AFFAIRS DEPARTMENT— continued. SUB-DEPARTMENT VIII—MUSEUM. Balance-sheet as at 31st March, 1921. Liabilities. Assets. Capital as at Ist April, 1920 — £ s. d. £ s. d. Furniture and fittings as at £ s. d. £ s. d. Ist April, 1920 .. 589 6 0 Working capital .. 1,097 8 7 Less depreciation (5 per Museum exhibits ..50,000 0 0 cent.) .. .. 29 9 3 51,097 8 7 559 16 9 Sundry creditors .. .. .. 160 6 8 Mechanical appliances as at Treasury Adjustment Account.. .. 7,853 14 7 Ist April, 1920 .. 192 4 6 Less depreciation (10 per cent.) .. .. 19 4 6 173 0 0 Photographic apparatus as at Ist April, 1920 .. 315 18 1 Add purchases.. .. 67 13 6 383 11 7 Less depreciation (20 per cent.) .. .. 63 3 7 320 8 0 Museum exhibits, Ist April, 1920 .. .. 50,000 0 0 Add purchases.. .. 825 5 10 50,825 5 10 Excess of expenditure over income .. 7,232 19 3 £59,111 9 10 £59,111 9 10 Income and Expenditure Account for the Year ended 31st March, 1921. Dr. To Salaries— £ s. d. |£ s. d. Permanent .. .. 2,553 1 10 Temporary .. .. 1,019 3 6 Cost-of-living bonus .. 60 13 0 3,632 18 4 Board of Science and Art .. .. 457 19 0 Establishment of historical collection relating to Maori race .. .. 716 14 9 Expenses of War Section .. .. 145 1 1 Office fittings .. .. .. 497 19 4 Photographic and phonographic apparatus .. .. .. 234 10 6 Printing publications .. .. 302 10 4 Travelling-allowances . . .. 304 13 2 Sundries .. .. .. .. 481 7 9 6,773 14 3 To Rent .. .. .. .. 300 0 0 Interest on capital .. .. .. 47 7 8 Depreciation .. .. .. 11l 17 4 To Balance carried to balance-sheet .. £7,232 19 3 J. Hislop, Under-Secretary. F. J. Brooker, Accountant. SUB-DEPARTMENT IX—DOMINION LABORATORY. Balance-sheet as at 31st March, 1921. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Capital as at Ist April, 1920 .. .. 5,888 1 2 Buildings .. ..3,625 2 9 Sundry creditors .. .. .. 133 010 Less depreciation .. 108 15 0 Treasury Adjustment Account.. .. 7,206 15 6 3,516 "7 9 Furniture and fittings .. 343 13 2 Less depreciation .. 17 3 8 326 9 6 Mechanical appliances .. 36 2 3 Less depreciation .. 312 3 32 10 0 Laboratory appliances .. 1,462 2 0 Less depreciation .. 73 2 0 1,389 0 0 Library, &c. .. 421 1 0 Less depreciation .. 21 10 400 0 0 Excess of expenditure over income .. 7,563 10 3 £13,227 17 6 £13,227 17 6
B.—l [Pt. 11l
47
INTERNAL AFFAIRS DEPARTMENT— continued. SUB-DEPARTMENT IX—DOMINION LABORATORY— continued. Income and Expenditure Account for the Year ended 31st March, 1921. Expenditure. Receipts. To Salaries— £ s. d. £ s. d. £ s. d, £ s. d. Permanent .. .. 5,544 3 10 By Explosive license fees .. 686 5 0 Cost-of-living bonus .... 66 3. 9 Laboratory fees .. 94 14 6 Temporary .. .. 435 12 6 Explosive storage fees .. 903 4 9 6,046 0 1 1,684 4 3 Chemicals and apparatus .. .. 581 16 2 Balance carried down .. .. 6,644 18 0 Explosives Act— Magazines .. .. .. 193 5 2 Travelling-expenses .. .. 587 5 8 Fuel, light, and water .. .. 280 15 8 Sundries .. .. .. .. 639 19 6 £8,329 2 3 £8,329 2 3 £ s. d. £ s. d. To Balance brought down •-.. .. 6,644 18 0 By Balance .. .. .. .. 7,563 10 3 Rent .. .. .. .. 430 0 0 Interest on capital .. .. .. 264 18 4 Depreciation .. .. .. 223 13 11 £7,563 10 3 £7,563 10 3 To Balance carried to balance-sheet .. £7,563 10 3 J. Hislop, Under-Secretary. F. J. Brooker, Accountant. '< ELECTORAL DEPARTMENT. Balance-sheet as at 31st March, 1921. Inabilities. £ s. d. Assets. £ s. d. £ s. d. Capital as at Ist April, 1920 .. .. 10,223 1 3 Office furniture and fittings 9,986 19 0 Sundry creditors .. .. .. 58 13 9 Add additions .. .. 104 15 6 Treasury Adjustment Account.. .. 11,51.0 1 10 10,091 14 6 Less depreciation .. 489 7 0 9,592 7 6 Mechanical appliances .. 236 2 3 Less depreciation .. 23 12 3 212 10 0 Excess of expenditure over income .. 11,986 19 4 ; , £21,791 16 10 | £21,791 16 10 Income and Expenditure Account for the Year ended 31st March, 1921. Expenditure. Receipts. To Salaries. £s. d. £ s. d. £ s. d. Permanent .. 4,017 13 0 By Deposits—Miscellaneous .. .. 10 0 0 Cost-of-living bonus 17 0 0 Balance carried down .. .. 10,878 19 4 Relieving staff .. 312 0 0 Temporary .. 198 18 6 4,545 11 6 Expenses of by-elections .. .. 1,700 1 9 General election, 1919 .. .. 2,485 8 10 Licensing poll, 1919 .. .. 188 13 1 Office equipment, &c. .. .. 83 1 1 Printing and stationery .. .. 248 3 1 Rent .. .. .. .. 283 11 7 Postage .. .. .. .. 914 19 1 Sundries .. .. .. 439 9 4 £10,888 19 4 £10,888 19 4 £ s. d. £ s. d. To Balance carried down .. .. 10,878 19 4 By Balance carried down .. .. 11,986 19 4 Rent .. .. .. .. 125 0 0 Interest on capital .. .. 460 0 9 Depreciation .. .. .. 522 19 3 £11,986 19 4 £11,986 19 4 To Balance carried to balance-sheet .. £11,986 19 4 J. Hislop, Under-Secretary. F. J. Brooker, Accountant.
B.—l TPt. Ill] .
48
LABOUR DEPARTMENT. Balance-sheet as at 31st March, 1921. Liabilities. Assets. Capital Funds—Liability to Treasury on £ s. d. Cash — £ s. d. £ s. d. Capital Account .. .. .. 7,044 17 11 In hand .. .. 8 5 0 Sundry creditors— Deposit Accounts .. 374 14 11 Factory registration fees received in In Post Office Account .. 110 advance .. .. .. 797 6 0 384 Oil Salaries accrued .. .. .. 1,094 12 10 i Official stamps .. .. .. 124 18 4 Miscellaneous Account .. .. 2,060 17 11 Sundry debtors .. .. .. 5,582 5 1 Deposits .. .. .. .. 374 14 11 Office furniture and fittings 4,850 17 11 Deposits, Miscellaneous (unclaimed wages) 49 11 4 Add additions .. .. 268 610 Treasury Adjustment Account.. .. 46,220 16 8 5,119 4 9 Less depreciation and sales 485 11 9 4,633 13 0 Motor-cycles and bicycles .. 942 15 6 Add additions .. .. 19 7 6 962 3 0 Less depreciation .. 114 5 6 847 17 6 Departmental libraries .. 1,052 10 6 Add additions .. .. 13 12 6 1,066 3 0 Freehold premises.. .. 850 0 0 Improvements .. .. 50 0 0 i 900 0 0 Less depreciation .. 27 0 0 873 0 0 Telephone subscriptions paid in advance 231 7 2 Excess of expenditure over income .. 43,899 12 7 £57,642 17 7 £57,642 17 7 Income and Expenditure Account for the Year ended 31st March, 1921. Expenditure. £ s. d. Income. £ s. "d' Salaries .. .. .. .. 28,359 18 5 Penalties .. .. .. .. 1,003 15 0 Travelling-expenses .. .. .. 6,526 1 1 Sale of literature .. .. .. 75 5 9 Overtime and tea-money .. .. 33 2 1 Factory registration fees .. .. 3,537 8 0 Printing and stationery * .. .. 3,854 4 9 Rent .. .. .. .. 190 17 10 Telephone services .. .. .. 249 1 8 Servants' registry office registration fees.. 32 10 0 Postage .. .. .. .. 1,780 14 3 Excess of expenditure over income before Repairs to dwelling .. .. .. 9 7 6 charging interest (carried down) .. 43,582 12 2 Rent .. .. .. .. 2,161 0 0 Depreciation .. .. .. 606 7 3 Assessors'fees .. .. .. 2,336 11 6 Expenses of delegates to conferences respecting industrial disputes .. .. 126 5 8 Freight, cartage, &c. .. .. .. 42 18 2 Law-costs .. .. .. .. 109 5 1 Office requisites .. .. .. 184 2 9 Fuel, light, power, and water .. .. 144 0 10 Cost of special typewritten reports .. 202 11 0 Advertising .. .. .. .. 472 16 8 Allowance to police and other officers acting as departmental agents .. 829 7 7 Audit fees .. .. .. .. 14 6 8 Rebate of fares, &c. .. .. .. 37 15 4 Typewriter repairs .. .. .. 25 8 6 Motor - cycle and bicycle repairs and maintenance .. .. .. 227 12 11 Rent-restriction valuation fees.. .. 37 0 9 < Commission .. .. .. .. 18 2 4 Miscellaneous .. .. .. 34 6 0 £48,422 8 9 £48,422 8 9 Excess of expenditure over income £ s. d. Excess of expenditure over income after £ s. d. (brought down) .. .. .. 43,582 12 2 charging interest .. .. .. 43,899 12 7 Interest on capital .. .. .. 317 0 5 £43,899 12 7 £43,899 12 7 24th November, 1921. A. Burgess, Accountant.
B—l [Pt. HI
49
LAND AND INCOME TAX DEPARTMENT. Balance-sheet as at 31st March, 1921. Liabilities. £ s. d. £ s. d. Assets. £ s. d. £ s. d. Capital Fund— Office furniture, fittings, Liability to Treasury, &c, Ist April, 1920 .. 3,550 10 6 Ist April, 1920 .. 3,294 2 6 Additions during year .. 212 0 0 Add interest on capital 148 4 9 3,442 7 3 3,762 10 6 Liability to Treasury in respect of Less depreciation outstanding tax accounts, Ist April, (5 per cent, on 1920 .. .. .. .. 676,433 9 3 £3,550 10s. 6d.) .. 177 10 6 Sundry creditors— 3,585 0 0 Outstanding expenses, 31st March, Forms and stationery .. .. 1,090 5 2 1921 .. .. .. .. 594 12 2 Library as at Ist April, Suspense land-tax .. .. 1,831 15 11 1920 .. .. 132 10 0 Suspense income-tax* .. .. 277,013 7 4 Additions during year.. 17 10 0 Excess of revenue over expenditure .. 9,702,075 1 9 150 0 0 Less depreciation .. 6 12 6 143 7 6 Official stamps .. .. 27 3 1 Sundry debtors— Land-tax .. .. 190,014 14 1 Income-tax .. 495,383 6 11 685,398 1 0 Treasury Adjustment Account .. 9,971,146 16 11 £10,661,390 13 8 £10,661,390 13 8 Contingent liability on bills under discount, £505,505 4s. sd. Income and Expenditure Account for the Year ended 31st March, 1921. Dr. £ s. d. Or. £ s. d. ToSalaries .. .. .. 29,835 0 0 By Land-tax Account .. ..1,693,148 15 5 Advertising .. .. .. 588 12 1 Income-tax Account .. .. 8,060,007 10 0 Contribution to Valuation Office .. 7,740 0 0 Law-costs .. .. .. 1,383 11 6 Printing and stationery (office requisites) .. .. .. 3,144 5 5 Repairs to machines .. .. 65 0 0 Post and Telegraph (service of officers) 1,343 0 0 Postage and telegrams .. .. 3,091 7 0 Temporary assistance .. .. 1,113 13 10 Travelling allowances and expenses.. 1,217 0 1 Contingencies (miscellaneous ex - penses) .. .. .. 48 6 0 Credits to Consolidated Fund (re Bisson, £199; re Oppenheimer, C. C, Ltd., £130) .. .. 329 0 0 Rent .. .. .. .. 850 0 0 ♦ Depreciation, office furniture, &c. .. 184 3 0 Balance carried down .. ..9,702,223 6 6 £9,753,156 5 5 £9,753,156 5 5 £ s. d. £ s. d. To Interest on capital .. .. 148 4 9 By Balance carried down .. ..9,702,223 6 6 Excess of revenue over expenditure 9,702,075 1 9 £9,702,223 6 6 £9,702,223 6 6 Percentage cost of collection of revenue, 0-535. D. G. Clark, Commissioner of Taxes. * Includes income-tax paid in advance, subject to adjustment.
7—B. 1 [Pt. Ill].
50
B.—l [Pt. 11l
MARINE AND INSPECTION OF MACHINERY DEPARTMENT. Balance-sheet as at 31st March, 1921. Liabilities. Assets. £ s. d. £ s. d. £ s. d. Capital funds .. .. 409,258 13 9 Land and buildings .. .. 38,249 10 1 Sundry creditors '.. .. 7,766 15 4 Less depreciation .. .. 239 10 1 Treasury Adjustment Account 104,624 10 7 38,010 0 0 Lighthouses (including land, towers, buildings, furniture, apparatus, and equipment) .. .. 169,819 0 0 Less depreciation .. .. 3,069 0 0 166,750 0 0 Automatic lights .. .. 10,101 0 0 Less depreciation .. .. 101 0 0 10,000 0 0 Buoys, beacons, and moorings .. 7,277 0 0 Less depreciation .. .. 182 0 0 7,095 0 0 Government steamers .. .. 27,474 0 0 Less depreciation .. .. 1,374 0 0 26,100 0 0 Wharves .. .. .. 2,154 0 0 Less depreciation .. .. 54 0 0 2,100 0 0 Harbour equipment (including boats, flagstafis, tools, signalling apparatus, &c.) .. .. 1,480 0 0 Less depreciation .. .. 74 0 0 1,406 0 0 Oyster-beds .. .. .. .. 125,000 0 0 Oyster ketch and launches .. 3,482 2 1 Less depreciation .. .. 174 2 1 3,308 0 0 Fish-hatcheries and equipment .. 1,645 0 0 Less depreciation .. .. 39 0 0 1,606 0 0 Meteorological instruments and apparatus .. .. .. 2,027 5 7 Less depreciation .. .. 405 9 1 1,621 16 6 Office furniture, fittings, and requisites .. .. .. 5,036 12 6 Less depreciation .. .. 251 16 6 4,784 16 0 Library .. .. .. 1,250 0 0 Less depreciation .. .. 125 0 0 1,125 0 0 Marine stores .. .. .. .. 15,706 9 6 Charts, saleable books and forms.. .. 2,544 14 3 Investments (under Fishing Industry Promotion Act, 1919) .. 1,390 0 0 Add accrued interest .. 8 8 10 1,398 8 10 Sundry debtors .. .. .. 1,909 4 6 Excess expenditure over income .. .. 111,184 10 1 £521,649 19 8 £521,649 19 8 Revenue Account for the Year ended 31st March, 1921. Dr. Or. To Stock as at Ist April, £ s. d. £ s. d. By Shipping and Seamen £ s. d. £ s. d. 1920— ActMarine stores .. 12,600 0 0 Engagement and disCharts, books, and charge of seamen .. 4,500 6 8 forms .. .. 2,663 3 6 Surveys of ships .. 2,949 18 0 15,263 3 6 Measurement of ships 41 I 0 Head Office expenses— Examinations of masSalaries and allowances 7,099 9 0 ters, mates, and Office expenses .. 1,443 9 9 engineers .. 490 9 6 8,542 18 9 Light dues .. 44,982 1 11 Harbour expenses— Fines and forfeitures.. 1,133 13 11 Salaries and wages .. 4,411 15 7 Miscellaneous receipts 113 10 0 General maintenance 3,052 13 0 54,211 1 0 7,464 8 7 Lighthouse expenses— Merchant Shipping Act — Salaries, | wages, and Miscellaneous receipts .. 121 8 10 station allowances.. 20,656 17 4 Harbours Act— General maintenance 8,583 14 7 Pilotage and port Maintenance auto- charges .. .. 1,002 16 3 matic lights .. 441 14 0 Foreshore rents, &c... 1,204 11 8 29,682 5 II 2,207 7 11 Meteorological expenses— Salaries .. .. 1,941 9 0 Fisheries Act— Office expenses .. 1,871 2 4 Sale of oysters .. 6,923 7 0 General expenses .. 173 14 11 Miscellaneous receipts 482 15 0 3,986 6 3 : 7,406 2 0 Carried forward .. .. £64,939 3 0 Carried forward .. .. £63,945 19 9
51
B.—l Pt. 11l
MARINE AND INSPECTION OF MACHINERY DEPARTMENT— continued Revenue Account for the Year ended 31st March, 1921 — continued. £ s. d. £ s. d. Brought forward .. .. 64,939 3 0 Brought forward .. .. 63,945 19 9 To Mercantile marine ex- By Inspection of Machinery penses— £ s. d. Act — Salaries and allowances 12,382 13 0 Inspection of boilers £ s. d. Office expenses .. 3,051 311 and machinery .. 14,056 17 6 15,433 16 11 Examinations of enInspection of machinery gine-drivers .. 605 10 0 expenses— 14,662 7 6 Salaries .. .. 19,149 19 4 Tramway Act— Travelling-expenses . . 6,315 0 9 Examinations of elccGeneral expenses .. 2,253 210 trie-tram drivers .. .. 167 0 0 27,718 2 11 Fishing Industry ProFisheries expenses — motion Account — Salaries and wages .. 2,593 4 2 Accrued interest .. .. 8 810 Cultivation, picking, Stock as at 31st March, and sale of oysters 5,544 12 6 1921--Purchase of nets and Marine stores .. 15,706 9 6 gear for sale .. 3,006 10 11 Charts, books, and General expenses .. 2,421 3 9 forms .. .. 2,544 14 3 13,565.11 4 18,251 3 9 Government steamers — Excess expenditure over T.s. " Amokura" .. 9,595 2 3 income .. .. 92,767 17 i S.s. " Hinemoa" .. 17,488 9 7 S.s. " Tutanekai " ~21,255 18 9 Expenses in connection with new training ship .... 348 14 0 48,688 4 7 Miscellaneous services— Administration of Shipping and Seamen Act 295 12 2 Charts, books, periodicals, and advertising 79 18 4 Checking passenger traffic .. .. 608 14 9 Expenses of examinations .. .. 92 19 11 Expenses of Waterways Commission .. 45 1 11 Maintenance of fogsignals .. .. 685 16 1 Freight, cartage, and transport charges .. 289 12 1 Preparation of nautical tables .. .. 300 0 0 " New Zealand Nautical Almanac " .. 1,162 13 0 Services of Customs officers .. .. 1,400 0 0 Expenses of prosecutions .. .. 15 15 1 Repairs to Jackson's Head beacon .. 152 13 0 Survey of unseaworthv ships .. .". 9 9 0 Preparation of tidetables .... 550 0 0 War medals and ribands 10 6 2 Petty expenses .. 51 6 6 5,749 18 0 Grants .. .. .. 4,187 2 2 Subsidies .. .. .. 3,424 8 7 Fishing Industry Protion Account —Interest at 4 \ per cent... .. 7 11 11 Depreciation.. .. a. 6,088 17 9 £189,802 17 2 £189,802 17 2 £ s. d. To Balance carried down . . .. 92,767 17 4 By Excess expenditure over income after £ s. d. Interest on capital .. .. 18,416 12 9 charging interest on capital .. 111,184 10 1 £111,184 10 1 £111,184 10 1 9th December, 1921. Robert Duncan, Secretary.
B.—l [Pt. Ill].
52
NATIONAL PROVIDENT AND FRIENDLY SOCIETIES DEPARTMENT. Balance-sheet as at 31st March, 1921. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Sundry creditors .. .. .. 2,368 10 1 Stationery .. .. .. 500 0 0 Treasury Adjustment Account .. .. 30,455 7 7 Office furniture and fittings 1,513 0 0 Add additions .. 338 3 6 1,851 3 6 Less depreciation .. 55 3 6 1,796 0 0 Excess of expenditure over income .. 27,043 17 8 Capital Account ~ .. 3,484 0 0 £32,823 17 8 £32,823 17 8 Income and Expenditure Account for the Year ended 31st March, 1921. Expenditure. Income. £ s. d. To Administration charges— £ s. d. £ s. d. By Sundry fees .. .. .. 209 17 0 Salaries .. ..14,146 15 4 Excess of expenditure over income .. 26.953 511 Rent .. .. .. 1,294 12 9 Postages .. .. 708 17 2 Post and Telegraph Department charges .. 2,733 12 5 Advertising .. .. 2,993 4 0 Printing and stationery 979 4 11 Travelling allowances and expenses .. 404 911 General expenses .. 152 8 1 23,413 4 7 Payment for statistical returns of sickness and mortality .. .. 754 3 0 Depreciation .. .. .. 55 3 6 Charges extraneous to Department— Half contributions of National Provident Fund contributors on active service .. .. 1,500 0 0 Assistance to Sick and Funeral Funds of friendly societies on account of war .. 1,102 11 0 Payment towards cost of reinsuring funeral benefits .. .. 338 0 10 2,940 11 10 £27,163 2 11 £27,163 2 11 £ s. d. £ s. d. To Balance brought down .. .. 26,953 511 By Excess of expenditure over income Interest on capital .. .. 90 11 9 after charging interest .. .. 27,043 17 8 £27,043 17 8 £27,043 17 8 R. E. Hayes, 25th November, 1921. Superintendent and Registrar.
53
B.—l [Pt. lIIJ.
NAURU AND OCEAN ISLANDS. Balance-sheet as at 31st March, 1921. Liabilities. Assets. Capital — Debentures 1 to 12, issued 1/12/20, £ s. d. I Share (of 16 per cent.) in Nauru and Ocea,n £ s. d under Finance Act, 1920, s. 15, maturing Islands, including £5,040 paid to employees of 1/12/25 (interest at 5 per cent., payable Ist vendor company as compensation for loss of June and Ist December) .. .. .. 600,000 0 0 employment; £9,300, the estimated New ZeaSundry creditors — land share of adjustments between the vendors British Phosphates Commission for working and Commissioners on the transfer of the busicapital .. .. .. .. 6,000 0 0 ness; £6,000, portion of working capital to Other creditors .. .. .. .. 19,317 7 9 British Phosphates Commission .. .. 580,340 0 0 Interest accrued on debentures .. .. 9,863 0 0 Sundry debtors— £ s. d. Interest Reserve Account .. .. .. 4,237 16 0 On account of interest .. 25,426 16 0 £ s. d. On Trading Account .. 6,216 18 10 Balance from Trading Account .. 362 510 31,643 14 10 Balance from Interest Account .. 992 7 1 Interest accrued on investments .. 617 5 9 1,354 12 11 Investments .. .. .. 10,000 0 0 Cash in Public Account .. 17,85116 1 Contingent liability — New Zealand's share of Imprest outstanding in London 320 0 0 legal expenses in connection with purchase of 18,171 16 1 Nauru and Ocean Islands from Pacific Phos- j phates Company .. .. .. .. £640,772 16 8 j £640,772 16 8 Trading Account for the Nine Months ended 31st March, 1921. Dr. £ s. d. i Cr. £ s. d. To Purchase of phosphates .. .. .. 8,854 1 1 By Sales of phosphates .. .. .. 20,340 711 Administration charges .. .. .. 203 8 1 Brokerage .. .. .. .. 80 15 3 Agents' commission .. .. .. 203 8 1 Freight on cargo .. .. .. 10,768 811 Loading charges .. .. .. .. 19 6 9 General expenses .. .. .. .. 10 4 5 Net profit on Trading Account .. .. 362 5 10 £20,421 3 2 £20,421 3 2 Interest Account for the Nine Months ended 31st March, 1921. £ s. d. j £ s. d. To Interest accrued on debentures .. -. 9,863 0 0 By Interest on investments paid and accrued to Interest on advance from Consolidated Fund.. 11,391 14 10 j date .. .. .. .. .. 1,058 111 Balance of interest .. .. .. 992 7 1 Interest charged British Phos- £ s. d. phates Commission, 6 per cent, on £565,040 for nine months .. .. 25,426 16 0 Less provision for reduction of interest to 5 per cent. .. 4,237 16 0 21,189 0 0 £22,247 1 11 £22,247 1 11 A. R. Stone, For Director-General, Department of Agriculture.
PENSIONS DEPARTMENT. Balance-sheet as at 31st March, 1921. Liabilities. Assets. £ £ Capital funds— £ Office furniture, fittings, and equipCapital as at Ist April, 1920 .. • .. 4,300 ment .. .. ..3,500 Sundry creditors — Less depreciation, 5 per cent. .. 175 Instalments paid but not cleared by • 3,325 Treasury— £ Stationery .. .. .. .. 800 War Pensions Act, 1915 .. 337 Sundry debtors— Pensions Act, 1913 .. .. 257 Amount owing by Commonwealth Epidemic pensions .. .. 19 Government .. .. .. 24,198 613 Amount owing by Canadian GoUnpaid instalments— . ment .. .. .. 1,078 War Pensions Act, 1915 .. 13,427 Amount owing by Union of South Pensions Act, 1913 .. .. 5,474 Africa Government .. .. 73 Miner's Phthisis Act, 1915 .. 333 • 25,349 Epidemic pensions .. .. 107 Excess of expenditure over income for year 19,341 ended 31st March, 1921 .. * ..2,981,510 Amount paid by Commonwealth Government to 31st December, 1920 .. .. .. 21,760 Amount estimated to have been paid by Commonwealth Government from Ist January, 1921, to 31st March, 1921 .. .. 7,078 Amount paid by Union of South Africa Government .. .. 277 Amount paid by Canadian Government .. .. .. 1,679 30,794 Amount owing to Post Office .. .. 2,518 Amount owing to Printing and Stationery Department .. .. .. 179 Treasury Adjustment Account .. .. 2,953,239 £3,010,984 £3,010,984
54
B.—l [Pt. 11l
PENSIONS DEPARTMENT— continued. Income and Expenditure Account for the Year ended 31st March, 1921. Expenditure. Income. To War Pensions Act, 1915, and Finance Act, £ By Credits from National Endowment residue £ 1920 .. .. .. ..1,908,780 for old-age pensions (Land Act, 1908) .. 30,134 Pensions Act, 1913, and Finance Act, 1920 963,044 Credits from gold duty (Miner's Phthisis Miner's Phthisis Act, 1915, and Finance Act, 1915) .. .. .. .. 2,503 Act, 1920 .. .. .. .. 26,718 Excess of expenditure over income for the Finance Act, 1919 (police widows' pen- year .. .. .. .. 2.981,316 sions) .. .. .. .. 436 Vote 5, epidemic pensions .. .. 68,473 Administration charges— £ Salaries .. .. .. 35,173 Cost-of-living bonus .. .. 275 Contribution to Post Office, June, September, and December quarters (paid) £7,955 ; March quarter (outstanding), £2,518 .. .. .. 10,473 Honoraria to members of War Pensions Board .. 2,454 Light, firing, and water .. 98 Office fittings and requisites, including printing and stationery (paid), £2,540; owing to Printing and Stationery Department, £179 .. .. 2,719 Postage, telegrams, and rent of boxes .. .. .. 3,319 Proportion of salaries, High Commissioner's staff .. 145 Telephones .. .. .. 131 Travelling-expenses .. 1,737 Overtime .. .. .. 317 Advertising .. .. .. 17 Interpreter's fees .. .. 1 Cartage .. .. .. 2 — 56,861 Grant to Mrs. OK. Phillips .. .. 199 Grant to Mrs. M. Young in lieu of old-age pension .. .. .. .. 15 Medical fees (war pensions) .. .. 12,292 Fees for certificates of age .. .. 7 Commission on money-orders and rate of exchange .. .. .. .. 193 Charges on postal drafts through High Commissioner, London .. .. 62 Loading on life-insurance premiums on account of impaired health .. .. 90 Payment of instalments of war pensions collected by unauthorized persons .. 67 Sundry payments .. .. .. 66 Rent .. .. .. .. 1,824 Depreciation ■ — Furniture, fittings, and equipment .. .. .. .. 175 3,039,302 Less— £ Amount owing by Commonwealth Government .. 24,198 Amount owing by Canadian Goment .. .. .. 1,078 Amount owing by Union of South Africa Government.. .. 73 25,349 £3,013,953 £3,013,953 £ £ To Balance brought down .. .. 2,981,316 By Balance after charging interest.. .. 2,981,510 Interest on capital at 4J per cent. .. 194 £2,981,510 £2,981,510 28th November, 1921. G. C. Fache, Commissioner of Pensions.
55
B.—l [Pt. Ill].
POST AND TELEGRAPH DEPARTMENT. Balance-sheet as at 31st March, 1921. Liabilities. Assets. Capital— £ s. d. Fixed assets and plant— £ s. d. £ s. d. ■ Capital funds .. .. .. 6,385,213 5 4 Postal buildings and Savings-bank Account— equipment .. 645,834 2 4 At credit of depositors .. .. 43,372,030 19 0 Telegraph buildings and On transfer New Zealand and other equipment .. 2,345,273 14 7 Administrations .. .. .. 33,905 411 Telephone buildings and Reserve fund .. .. .. 399,855 0 0 equipment .. 2,911,063 2 8 Suspense Account .. .. .. 4,78575 Wireless buildings and At credit Savings-bank Appropriation equipment .. 58, 697 0 0 Account v .. .. .. 241,344 310 Workshops plant .. 7,092 13 5 Sundry creditors— £ s. d. Money-order payees (for 5,967,960 13 0 unpaid money-orders) 114,118 16 7 Less depreciation .. 203,557 12 6 Other Administrations 5,764,403 0 6 on Money-order, Pos- Stores and stationery in stock .. .. 510,693 11 11 tal, and Cable Ac- Savings Bank Account— counts .. .. 152,761 4 3 Investments .. .. .. 42,813,536 9 7 Postal note payees (for Interest accrued on 31st March, 1921 .. 496,475 7 3 unpaid postal notes) 54,569 11 6 Other Administrations, on transfer .. 4,134 17 5 Sundry other creditors 240,503 0 5\ Sundry debtors — Other Government De- Other Administrations, partments, for balances on Money-order Acdue on 31st March, count .. .. 8,171 12 5 1921 .. .. 233,066 11114 Other Government De- — 795,019 4 9 partments (balances War-loan Certificates Account .. .. 5,293,938 12 0 due 31st March) .. 9,755 18 4 Post Office Investment Certificates Account 160,636 5 6 Sundry other debtors 13,995 6 1.1 Postmasters: For advances to Postmasters 31,922 17 8 of stamps, postal notes, British postal War-loan certificates—lnvestment's held in orders, war-loan certificates, and other Government loans .. .. .. 5,291,390 0 0 documents of value, including stocks held Post Office investment certificates— in General Post Office .. .. 779,214 3 "&\ Investments held in Government loans .. 154,500 0 0 Treasury Adjustment Account .. .. 47,897 2 9 Postmasters' balances held .. .. 1,259,249 6 10J Cash in bank (Head Office Account) .. 792,345 5 9 2,051,594 12 7J Loss on year's working— Telegraph Branch '.. 382,275 2 6f Telephone Branch .. 125,958 0 1 Wireless Branch .. 8,998 13 4 517,231 15 11J Less net profit, Postal Branch .. .. 122,043 4 \\ Net loss on year's working after charging 4 J per cent, interest on capital ... 395,188 11.10 £57,513,839 8 9J £57,513,839 8 9| The figures appearing in the balance-sheet as assets represent the recorded capital expenditure on buildings and works only, and an estimate in the case of certain other items. A valuation of all departmental assets is now in progress. In the Profit and Loss Accounts certain items of expenditure and earnings are included which had not been paid by or to the Department at the 31st Maroh, 1921. The division between the various services in some items of expenditure (known as " common-service expenditure ") is made on the basis of returns, and this allocation is necessarily partly estimated. No remuneration having been received for the following services, the estimated values have not been included in the accounts : — Non-departmental Government telegrams, £9,633 ; free postages for newspapers to public libraries, &c, £5,460.
POSTAL BRANCH. Profit and Loss Account for the Year ended 31st March, 1921. Dr. £ s. d. £ s. d. Or. £ s. d. To Salaries of officers.. 683,182 11 5 By Postages .. .. .. 1,273,586 1 8J Carriage of mails .. 290,295 13 11 ' Private box and bag rents .. 21,991 710 Working-expenses.. 213,417 3 1 Money-order and postal-note com1,186,895 8 5 mission .. .. .. 47,764 2 11 Depreciation .. .. 16,932 14 3 Miscellaneous revenue .. .. 8,897 16 6 Profit (before charging interest) carried down .. .., .. 148,411 6 3£ £1,352,239 8 11J £1,352,239 8 11£ £ s. d. Interest on capital .. .. 26,368 2 2 Balance brought down .. .. 148,411 6 3| Profit on year's working .. ..122,043 4 1|£148,411 6 3i £148,411 6 3}
56
B — 1 [Pt. Ill].
POST AND TELEGRAPH DEPARTMENT— continued. POST OFFICE SAVINGS-BANK. Profit and Loss Account for the Year ended 31st March, 1921. Dr. £ s. d. Cr. £ s. d. £ s. d. To Interest credited during the year By Interest received ended 31st March 1921 .. 1,464,216 19 3 during the year 1,565,344 12 5 Management expenses .. .. 64,000 0 0 Interest accrued Transferred to Savings-bank Appro- to 31st Maroh, priation Account .. .. 126,699 16 5 1921 .. 496,475 7 3 2,061,819 19 8 Less accrued „ interest on 31st March, 1920 .. 410,601 9 5 1,651,218 10 3 Sundry receipts .. 3,698 5 5 £1,654,916 15 8 £1,654,916 15 8 Savings-bank Appropriation Account. 31st March, 1921. £ s. d. : Ist April, 1920. £ s. d. To Transfer to Reserve Fund.. .. 21,295 0 0 By Balanoe brought forward .. .. 135,939 7 5 Balance .. .. .. 241,344 3 10 31st March, 1921. By Savings-bank Profit and Loss Account 126,699 16 5 £262,639 3 10 £262,639 3 10 TELEGRAPH BRANCH. Profit and Loss Account for the Year ended 31st March, 1921. Dr. £ s. d. £ s. d. Cr. £ s. d. To Salaries of officers .. 630,74111 4 By Telegraph revenue .. .. 683,486 8 7 i Working-expenses .. 261,594 12 10 Miscellaneous revenue .. .. 9,129 3 9 892,336 4 2 Loss (before charging interest) carried Depreciation .. .. 81,437 2 3 down .. . .. 281,157 14 04 £973,773 6 5 £973,773 .6 5 £ s. d. . £ s. d. Loss brought down .. .. .. 281,157 14 0| Loss on year's working .. .. 382,275 2 6| Interest on capital .. .. .. 101,117 8 6 £382,275 2 6| £382,275 2 6J TELEPHONE BRANCH. Profit and Loss Account for the Year ended 31st March, 1921. Dr. ■ £ s. d. £ s. d. Or. £ s. d. To Salaries of officers.. 292,547 1 3 By Telephone revenue .. .. 512,734 17 2 Working-expenses.. 119,294 15 9 Loss (before charging interest on 411,841 17 0 capital) carried down .. .. 1,946 18 3 Depreciation .. .. .. 102,839 18 5 £514,681 15 5 £514,681 15 5 £ s. d. £ s. d. Loss brought down .. .. 1,946 18 3 Loss on year's working .. .. 125,958 0 1 Interest on capital .. .. 124,011 110 £125,958 0 1 £125,958 0 1 WIRELESS BRANCH. Profit and loss Account for the Year ended 31st March, 1921. Dr. £ s. d. £ s. d. Or. £ s. dTo Salaries of officers .. 8,382 0 0 By Revenue on wireless traffic... .. 7,994 11 6 Working-expenses .. 3,622 0 0 Loss (before charging interest on 12,004 0 0 capital) carried down .. .. 6,357 6 1 Depreciation ...... 2,347 17 7 £14,351 17 7 £14,351 17 7 £ s. d. £ s. d. Loss brought down .. .. 6,357 6 1 Loss on year's working .. .. 8,998 13 4 Interest on capital .. .. 2,641 7 3 £8,998 13 4 £8,998 13 4
57
B.—l [Pt. Ill].
PUBLIC SERVICE COMMISSIONER'S OFFICE. Balance-sheet as at 31st March, 1921. Liabilities. Assets. £ s. d. ! £ s. d. £ s. d. Capita! Funds— , Official stamps .. .. .. 5 7 0 Liability to Treasury on Ist April, 1920 1,272 13 0 j Stationery .. .. .. 50 10 0 Treasury Adjustment Account .. 15,665 5 7 Office furniture, fittings, &c. 1,272 13 0 Add additions .. .. 297 8 0 1,570 1 0 Telephone subscriptions paid in advance 95 8 9 Excess of expenditure over income .. 15,216 11 10 £16,937 18 7 16,937 18 7 Income and Expenditure Account for Year ended 31st March, 1921. Expenditure. Income. £ s. d. £ s. d. j £ s. d. To Permanent charges — Salaries of j By Balance carried down" .. 15,159 6 3 Public Service Commissioners .. .. 2,750 0 0 Grant of six months' salary to retiring P.S. Commissioner (£650) and Assistant Commissioner (£500) in lieu of leave of absence .. .. .. 1,150 0 0 Appropriations— Salaries .. .. .. 7,270 0 0 Advertising vacancies .. ... 1,014 0 0 Allowances to officers temporarily performing special or higher duties .. .. .. 29 0 0 Appeal Board .. .. 1,0.23 0 0 Examinations . .. • • 1,745 0 0 Medical examination of candidates 122 0 0 Office fittings and requisites (including printing and stationery) 602 2 0 Postage and telegrams .. .. 141 13 0 Telephone services .. .. 29 11 3 Temporary assistance .. .. 138 0 0 Travelling allowances and expenses 392 0 0 Contingencies .. .. . . 324 0 0 Cost-of-living bonus, Ist January, 1920. to 31st March, 1920 .. 136 0 0 Gross .. .. .. 12,966 6 3 Less credits .. .. 1,707 0 0 11,259 6 3 £15,159 6 3 £15,159 6 3 £ s. d. £ s. d. To Balance brought down .. .. .. 15,159 6 3! By Balance .. .. 15,216 1110 Interest on capita] (4J per cent, on £1,272 135.) 57 5 7 £15,216 11 10 £15,216 11 10 A. C. Turnbull, Secretary, Public Service Commissioner.
B—B. 1 [Pt. 11l
58
8.-l [Pt. lII].
RAILWAYS DEPARTMENT. Balance-sheet as at 31st March, 1921. (Return No. 1.) Liabilities. Assets. Capital provided for con- £ s. d. £ s. d. Cost of way and works, £ s. d. £ s. d. struction of railways buildings and equipment 29,999,338 0 0 open for traffic : — Cost of rolling-stock .. 7,032,069 9 5 From General Govern- Cost of Lake Wakatipu ment funds .. 34,990,143 0 0 steamer service .. 43,708 0 0 From Consolidated Fund 4,296 0 0 37,075,115 9 5 From Harbour Board Stores and material on funds .. .. 453,074 0 0 hand:— Works constructed by pro- Working Railways Acvinces and Midland Rail- count .. .. 1,553,722 6 7 way Company (valuation) 1,787,741 0 0 Construction Account .. 150,788 10 7 37,235,254 0 0 1,704,510 17 2 Stores Account .. .. .. 1,822,375 12 1 Imprest outstanding in Suspense Account .. .. 107 11 9 London .. .. .. 268,653 5 6 Collections for refund to Deposit Account: Amount Harbour Boards, shipping held by Treasury .. .. 9,457 11 9 companies, and other Sundry debtors .. .. 62,307 19 3 carriers .. .. 51,752 4 5 Cash in hand, freights, &c, Sundry creditors .. 408,362 10 1 outstanding at stations.. 168,149 2 4 460,114 14 6 Treasury (adjustment) .. 229,657 12 11 Interest for the year 1920-21 1,396,306 4 0 460,114 14 6 Less net earnings after pay- Deficiency for the year ment of working-expenses 1,271,930 16 6 1920-21 .. .. .. 124,375 7 6 124,375 7 6 £39,642,227 5 10 £39,642,227 5 10 Note. —The capital expenditure from General Government funds and value of works constructed by provinces and Midland Railway Company are included at figures furnished by the Public Works Department. The capital expenditure from Harbour Boards' funds is compiled from information furnished by the Greymouth and Westport Harbour Boards. Interest has been computed on cost proportionately to the time during which lines taken over by the Working Railways Department within the financial year were earning revenue. Statement of Working Expenditure and Revenue for Year ended 31st March, 1921. (Return No. 2.) Expenditure. £ s. d. Revenue. £ s. d. Maintenance of way, works, and build- Passengers, ordinary .. .. 2,459,362 3 1 ings .. .. .. .. 1,053,049 6 7 Season tickets .. .. .. 198,717 2 2 Locomotive power .. .. .. 2,124,876 14 9 Parcels, luggage, and mails .. .. 335,753 13 3 Carriages and wagons —Repairs and Goods .. .. 3,676,664 18 8 renewals .. .. .. 531,934 10 0 Miscellaneous .. .. .. 136,505 8 0 Traffic expenses .. .. .. 1,712,375 10 1 Rents and commission .. .. 101,528 3 5 Head Office .. .. .. 58,773 5 4 Departmental offices .. .. 145,133 2 4 Lake Wakatipu steamers .. .. 10,458 3 0 5,636,600 12 1 Balance, net earnings after payment of working-expenses .. .. 1,271,930 16 6 £6,908,531 8 7 £6,908,531 8 7 Reconciliation of Working Expenditure and Revenue with Treasury Receipts and Payments as per Public Accounts for Year ended 31st March, 1921. (Return No. 3.) Expenditure as per Public Accounts (Consolidated Fund, Ordinary Revenue £ s. d. £ s. d. Account, Class IV) .. .. .. .. .. .. .. 6,21.1,001 1 2 Add— Accounts due to Department for work done. &c, Ist April. 1920 .. 61,434 0 8 Stock of stores at Ist April, 1920 .. .. .. .. 834,384 15 9 Liabilities outstanding, 31st March, 1921 .. .. .. 408,362 10 1 1,304,181 6 6 Deduct— 7,515,182 7 8 Accounts due to Department for work done, &c, 31st March, 1921 .. 62,307 19 3 Stock of stores at 31st March, 1921 .. .. .. .. 1,553,722 6 7 Liabilities outstanding, 31st March, 1920 .. .. .. 262,551 9 9 1,878,581 15 7 Working expenditure as per Return No. 2 .. .. £5,636,600 12 1 £ s. d. £ s. d. Revenue as per Public Accounts (Consolidated Fund, Ordinary Revenue Account) .. 6,918,492 8 3 Add — Collections for refund : Balance brought forward, Ist April, 1920 .. 30,217 14 4 Cash in hand, freights, <fee, outstanding at stations, 31st March, 1921 168,149 2 4 198,366 16 8 Deducts 7,116,859 4 11 Collections for refund : Balance carried forward, 31st March, 1921 .. 51,752 4 5 Cash in hand, freights, &c, outstanding at stations, Ist April, 1920 .. 156,575 11 11 208,327 16 4 Revenue as per Return No. 2 .. .. .. .. £6,908,531 8 7
59
B.—l [Pt. Ill]
RANGITAIKI land drainage. Balance-sheet. Liabilities. £ s. d. ! Assets. £ s. d. Debentures—Rangitaiki Land Drainage Drainage - works — Expenditure in conAct, 1910 .. .. .. .. 280,000 0 0 nection therewith, including wages, Consolidated Fund .. .. .. 375 10 6 supplies, administration, engineering Unpaid purchase-money—Sundry Natives 429 13 1 expenses, and depreciation of plant .. 246,069 1 1 Suspense Account .. .. .. 68 811 Sundry debtors for rates .. .. 14,332 10 4 Loan Redemption Account .. .. 9,230 11 5 Balance of interest on loan to 31st March, Sundry creditors .. .. .. 31 12 3 ■ 1917 (recoverable from ratepayers) ... 6,897 13 8 Interest unpaid .. .. .. 1,776 2 9 Land for Settlements Account .. .. 20 0 0 Investments—Public Trust Office '".. 904 5 4 • Loose tools .. .. .. .. 648 6 6 Plant and machinery.. .. .. 18,093 10 0 Stores .. .. .. .. 120 0 0 Sundry debtors .. .. .. 419 0 Cash in hand .. .. .. 4,821 13 0 £291,911 18 11 : £291,911 18 11 Receipts and Payments Account for the Year ended 31st March, 1921. Receipts. £ s. d. Expenditure. £ s. d. Cash in hand at Ist April, 1920 .. 50,754 7 5 Drainage - works, stop - banks, clearing Debentures issued under Rangitaiki Land channels, and other expenditure mci Drainage Act, 1910.. .. .. 30,000 0 0 dental to drainage operations .. 56,704 5 2 " Thirds" and " fourths" .. .. 17 9 2 Management and engineering expenses .. 2,253 610 Rates— £ s. d. Travelling-expenses .. .. .. 250 5 5 Year 1917-18 .. 276 18 11 Legal expenses .. .. .. 10 0 11 „ 1918-19 .. 703 4 5 Machinery and plant .. .. .. 2,668 17 7 „ 1919-20 .. 7,754 310 Stores .. .. .. .. 4,078 911 „ 1920-21 .. 795 19 0 Loose tools .. .. .. .. 271 13 0 9,530 6 2 Compensation for purchase of Native Rent of buildings .. .. .. 32 10 0 land under section 8 of the Rangitaiki Land Drainage Act .. .. 40 0 0 Rates refunded .. .. .. 171 6 8 Interest .. .. .. .. 19,064 14 3 Cash in hand .. .. .. 4,821 13 0 £90,334 12 9 £90,334 12 9 J. H. O'Donnell, Chief Accountant.
60
B.—l [Pt. lII].
REPATRIATION DEPARTMENT. Balance-sheet as at 31st March, 1921. Liabilities. Assets. Capital Account;— £ s. d. Sundry debtors — £ s. d. £ s. d. Liability to war loan capital .. 1,473,527 9 11 Loans Investment AcTreasury Account—lnterest .. 56,917 16 11 count .. .. 977,811 4 6 Add principal overdue 51,730 6 1 1,029,541 10 7 Less bad debts written off .. .. 4,661 911 , 1,024,880 0 8 Interest due and overdue .. 3,647 4 7 Interest accrued but not due .. 4,000 0 0 Furniture and fittings .. 5,829 16 8 Less depreciation .. 874 0 0 4,955 16 8 Farm assets— Buildings— Moa .. .. 2,622 13 0 Tauherenikau .. 4,795 11 3 Avonhead.. .. 3,547 4 4 10,965 8 7 Less depreciation .. 652 0 0 » 10,313 8 7 Ruakura .. .. 6,567 010 Less depreciation .. 394 0 0 6,173 0 10 Equipment— Moa .. .. 1,451 15 11 Tauherenikau .. 2,786 13 7 Avonhead.. .. 1,322 1 5 5,560 10 11 Less depreciation . . 819 0 0 4,741 10 11 Live-stock — Moa .. .. 520 17 0 Tauherenikau .. 1,963 13 6 Avonhead.. .. 1,741 10 0 4,226 0 6 Crops, <foe. — Moa .. .. 2,075 0 1 Tauherenikau .. 1,131 19 8 Avonhead.. .. 1,732 3 2 4,939 2 11 Technical classes equipment— Auckland— Ruakura Farm .. 1,044 0 7 Bootmaking .. 789 13 11 Motor-running repairs 77 8 2 Motor mechanics .. 560 4 2 Wellington— Motor mechanics .. 537 0 9 Weraroa Farm .. 1,568 4 1 Christchurch— Motor mechanics .. 742 1 8 Boot-repairs .. 75 14 1 Dunedin— Commercial and bootrepairs .. 174 6 2 5,568 13 7 Less depreciation .. 835 0 0 4,733 13 7 Balance — Excess of expenditure over income .. .. .. .. 457,835 7 7 £1,530,445 6 10 £1,530,445 6 10
61
B.—l [Pt. Ill]
REPATRIATION DEPARTMENT—continued. Income and Expenditure Account from the Beginning to 31st March, 1921. Expenditure. £ a. d. Income. £ s. d. To Farm training accounts— £ s. d. By Miscellaneous revenue .. .. 3,007 6 7 Avonhead.. .. 3,016 3 11 Excess of expenditure over income.. 457,835 7 7 Moa .. .. 1,170 14 2 Tauherenikau .. 3,089 1 7 7,275 19 8 Interest Account .. .. .. 49,270 12 4 General expenditure— Unemployment sustenance .. 5,131 2 6 Training — Fees, material, sustenance of trainees, &c. .. .. 273,747 2 3 Transportation .. .. .. 6,462 17 4 Medical fees .. .. .. 95 0 0 Miscellaneous soldiers' expenses .. 4,263 6 2 Valuation fees .. .. .. 435 5 3 Legal fees .. .. .. 348 16 6 Board fees .. .. .. 8,836 6 1 Postage and telegrams .. .. 6,702 8 11 Printing and stationery .. .. 5,916 17 8 Salaries .. .. .. 66,277 2 7 Travelling-expenses .. .. 2,451 18 8 Genera] expenses .. .. 2,554 14 0 Furnishings .. .. .. 89 4 4 Advertising .. .. .. 2,625 10 8 Rent .. .. .. .. 5,739 12 2 Miscellaneous administration .. 3,399 19 1 Cost-of-living increase .. .. 2,454 8 1 Depreciation .. .. .. 2,103 0 0 Bad debts written off .. .. 4,661 911 £460,842 14 2 .. £460,842 14 2 Moa Training-farm Account from Inception to 31st March, 1921 (Eighteen Months). Dr. £ s. d. Cr. £ s. d. Wages .. .. .. ~ 1,171 10 5 Sales .. .. .. .. 541 11 10 Repairs and maintenance .. 1,406 8 8 Board .. .. .. .. 280 0 0 Live-stock .. .. .. .. 898 11 0 Live-stock .. .. .. .. 520 17 0 General expenses .. .. .. 728 13 0 Crops and produce .. .. .. 1,350 19 2 Rent .. .. .. .. 12 0 0 Sundry debtors .. .. .. 724 011 Depreciation.. .. .. .. 371 0 0 Loss .. .. .. .. 1,170 14 2 £4,588 3 1 £4,588 3 1 Balance-sheet as at 31st March, 1921. Liabilities. £ s. d. AssHs. £ s. d. £ s. d. Treasury advances .. .. .. 7,470 0 2 Plant and equipment .. 1,149 10 6 Furnishings .. .. 302 5 5 1,451 15 11 Depreciation (eighteen months at 10 per cent.).. 218 0 0 1,233 15 11 Buildings .. .. 2,622 13 0 Depreciation (eighteen months at 4 per cent.) .. 153 0 0 2,469 13 0 Crops .. .. .. .. 1,350 19 2 Sundry debtors .. .. .. 724 0 11 Live-stock .. .. .. .. 520 17 0 Loss .. .. .. .. 1,170 14 2 £7,470 0 2 £7,470 0 2 Avonhead Training-farm Account from Inception to 31st March, 1921 (Eighteen Months). Dr. £ s. d. Cr. £ s. d. Wages .. .. .. .. 3,628 16 7 Sales .. .. .. .. 1,236 4 7 Seeds, &o. .. .. .. .. 287 10 1 Board .. .. .. .. 349 0 0 Live-stock .. .. .. .. 1,003 8 7 Live-stock on hand .. .. .. 1,741 10 0 General expenses .. .. .. 429 16 11 Crops and produce .. .. .. 1,732 3 2 Repairs, &c. .. .. .. .. 1,743 5 4 Loss .. .. .. .. 3,016 311 Depreciation .. .. .. .. 410 0 0 Rent ... .. .. .. 572 4 2 £8,075 1 8 £8,075 1 8 9—B. 1 [Pt. Ill].
B.—l [Pt. lII].
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REPATRIATION DEPARTMENT— continued. Balance-sheet as at 31st March, 1921. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Treasury advances .. .. .. 10,376 18 8 Plant and equipment .. 1,075 15 6 Sundry creditors .. .. .. 572 4 2 Furnishings .. .. 246 511 1,322 1 5 Depreciation (one year and a half at 10 per cent.) .. 198 0 0 1,124 1 5 Buildings .. .. 3,547 4 4 Depreciation (one year and a half at 4 per cent.) .. 212 0 0 3,335 4 4 Live-stock .. .. .. .. 1,741 10 0 Crops and produce .. .. .. 1,732 3 2 Loss .. .. .. .. 3,016 3 11 £10,949 2 10 £10,949 2 10 Tauherenikau Training-farm Account from Inception to 31st March, 1921 (Eighteen Months). Dr. £ s. d. Cr. £ s. d. Wages .. .. .. .. 1,557 1.0 2 Sales .. .. .. .. 4,078 1 6 Seeds, &c. .. .. .. .. 890 15 2 Live-stock .. .. .. .. 1,963 13 6 Live-stock .. .. .. .. 3,501 6 2 Crops .. .. .. .. 915 9 8 Rent .. .. .. .. 722 3 0 Sundry debtors .. .. .. 21.6 10 0 Repairs and maintenance ... .. 2,194 19 3 Clothing .. .. .. .. 96 15 6 General expenses .. .. .. 581 4 9 Loss ~ ... .. .. 3,089 1 7 Clothing .. .. ~ ~ 221 13 3 Depreciation .. .. .. .. 690 0 0 £10,359 11 9 £10,359 11 9 Balance-sheet as at 31st March, 1921. Liabilities. £ s. d. Assets. £ s. d. £ .s. d Treasury advances .. .. .. 13,076 19 7 Plant .. .. .. 1,623 1 5 Furnishings .. .. 1,163 12 2 2,786 13 7 Depreciation (eighteen months at 10 per cent.).. 403 0 0 2,383 13 7 ■ Buildings .. .. 4,795 11 3 Depreciation (eighteen months at 4 per cent.) .. 287 0 0 4,508 11 3 Live-stock .. .. .. .. 1,963 13 6 Crops .. .. .. .. 915 9 8 Sundry debtors .. .. .. 216 10 0 Loss .. .. .. .. 3,089 1 7 £13,076 19 7 £13,076 19 7 J. R. Samson, Director. E. Riddle, Accountant.
63
B.—l [Pt. lII].
STAMP DUTIES AND LAND AND DEEDS DEPARTMENTS. STAMP DUTIES DEPARTMENT. Balance-sheet as at 31st March, 1921. Liabilities. £ s. d. £ s. d. Assets. £ s. d. £ s. d Capital— Office furniture — Land and Deeds Department 8,685 18 8 Land and Deeds DepartStamp Duties Department 9,506 3 6 ment .. .. 8,219 9 8 18,192 2 2 Less depreciation (10 per Sundry creditors for expenses cent.) .. .. 822 0 0 accrued— 7,397 9 8 Land and Deeds Department 9,793 11 10 Stamp Duties Department 2,743 18 6 Stamp Duties Department 514 16 5 Less depreciation (10 per 10,308 8 3 cent.) .. .. 274 0 0 Revenue Account — 2,469 18 6 Stamp Duties Department 3,710,960 6 8 Library— Less Land and Deeds De- Land and Deeds Departpartment expenditure 85,513 11 10 ment .. .. 466 9 0 3,645,446 14 10 Stamp Duties Department 175 0 0 -■ 641 9 0 Plant and machinery— Stamp Duties Department 6,587 5 0 Less depreciation .. 330 0 0 6,257 5 0 Treasury Adjustment Account — Stamp Duties Department 3,712,079 3 1 Less Land and Deeds Department Or. balance .. .. 54,898 0 0 3,657,181 3 1 £3,673,947 5 3 £3,673,947 5 3 Revenue Account for the Year ended 31st March, 1921. Dr. Cr. £ s d. By Revenue — £ s. d. To Salaries and wages .. .. 21,892 0 0 Adhesive stamps .. .. •■ 276,65116 5 Travelling-expenses .. .. 1,008 011 Duty on instruments .. 1,305,083 3 0 Audit fees .. .. .. 326 0 0 Death duty .. .. 1,037,101 9 9 Law-costs .. .. .. 43 0 0 Gift duty .. .. .. 74,884 15 5 Telephone services, &c. ... .. 184 14 6 Fines and penalties .. .. 4,725 19 11 Office equipment — repairs and re- Company licenses .. .. 55,578 10 7 placements .. .. .. 289 12 3 Totalizator revenue .. .. 497,961 9 7 Printing and stationery .. .. 1,940 0 0 Bank composition .. .. 236,712 10 8 Amusement-tax tickets .. .. 295 16 7 Impressed stamps .. .. 206,035 17 8 Postages and telegrams .. .. 2,073 0 0 Amusement-tax .. .. 80,103 7 5 Fuel, light, and power .. .. 11l 16 1 Miscellaneous .. .. 2,283 3 11 Freight and cartage .. .. 286 12 6 Contingencies .. .. .. 209 19 1 3,777,122 4 4 Compassionate allowance .. 500 0 0 Less refunds .. .. 31,219 17 7 Stamp-printing account.. .. 5,079 8 2 Depreciation, furniture, 10 per cent. 274 0 0 3,745,902 6 9 34,514 0 1 To Balance carried down .. .. 3,711,388 6 8 £3,745,902 6 9 £3,745,902 6 9 To Interest on capital, 4i. per cent. .. 428 0 0 By balance brought down .. .. 3,711,388 6 8 Balance to balance-sheet, being net revenue after charging interest on capital .. .. .. 3,710,960 6 8 £3,711,388 6 8 £3,711,388 6 8 Expenses = 0-9328 per cent, of revenue collected = 18s. Bd. per cent. LAND AND DEEDS DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1921. Or. £ s. d. Or. £ s. d. To Salaries and wages .. .. 41,364 0 0 Mar. 31—By balance carried down .. 65,122 11 10 Travelling-expenses .. .. 1,075 1 2 Office equipment, including repairs and replacements .. .. 776 6 0 Advertising .. .. .. 693 17 6 Audit fees .. .. .. 357 0 0 Printing and stationery .. 1,496 0 0 Freight and cartage .. .. 5 0 0 Fuel and light .. .. 252 0 0 Postages and telegrams .. 327 0 0 Telephones .. .. .. 173 0 0 Contingencies .. .. .. 722 2 6 Draughting work, Survey Department 17,059 4 8 Depreciation, furniture, 10 per cent. 822 0 0 £65,122 11 10 £65,122 11 10 £ s. d. To Balance brought down .. .. 65,122 11 10 By balance to balance-sheet, £ s. d. Interest on capital at 4$ per cent... 391 0 0 being net expenditure after charging interest on capital .. .. 65,513 11 10 £65,513 11 10 £65,513 11 10 P. C. Corliss, Commissioner. 6th December, 1921. L. G. Tuck, Registered Accountant.
B.—l [Pt. Ill].
64
SWAMP LAND DRAINAGE. Balance-sheet. Liabilities. £ s. d. Assets: Debentures issued under the Act .. 128,000 0 0 Kaitaia Drainage District —• £ s. d. £ s. d Public Works Fund —Land-improvement Drainage - works.. .. 74,623 6 4 vote .. .. .. .. 4,563 19 7 Interest Account (proporConsolidated Fund —Interest paid .. 6,576 19 11 portion chargeable to disinterest accrued but unpaid .. .. 2,074 8 0 trict) .. .. 6,532 4 1 81,155 10 5 Waihi Drainage District— Drainage-works.. .. 16,610 18 5 Interest Account (proportion chargeable to district) .. .. 1,701 14 0 18,312 12 5 Poukawa Drainage District— Drainage - works.. .. 2,147 15 8 Interest Account (proportion chargeable to district) .. .. 324 18 8 2,472 14 4 Hikurangi Drainage District — Drainage-works.. .. 1,275 12 8 Interest Account (proportion chargeable to district) .. .. .93 5 2 1,368 17 10 Plant and machinery .. .. 7,289 5 6 Sundry debtors .. .. .. 687 16 0 Loose tools .. .. .. 231 9 7 Buildings .. .. .. 280 0 0 Stores on hand .. .. .. 260 0 0 Live-stock .. .. .. 100 0 0 Cash in hand .. .: .. 29,057 011 £141,215 7 6 £141,215 T 6 Receipts and Payments Account for the Year ended 31st March, 1921. Receipts. £ s. d. Payments. Cash in hand at Ist April, 1920 .. 1,722 11 7 Kaitaia Drainage District— £ s. d. £ s. d. Debentures issued under Swamp Land Drainage-works, &c. .. 17,748 5 9 Drainage Act .. .. .. 55,000 0 0 Live-stock .. .. 100 0 0 Loose tools .. .. 58 9 11 Stores and fuel .. .. 2,489 7 8 Management and engineering expenses .. .. 1,168 3 1 21,564 6 5 Waihi Drainage District— Drainage-works, &c. .. 1,675 3 3 Loose tools .. .. 4 6 8 Stores and fuel .. .. 797 7 4 Management and engineering expenses .. .. 485 0 0 2,961 17 3 Poukawa Drainage District— Drainage-works, &c. .. .. 91 5 0 Hikurangi Drainage District— Drainage-works, <foe. .. 137 7 3 Loose tools .. .. 12 6 Stores and fuel .. .. 9 5 0 Management and engineering expenses .. .. 294 8 7 442 3 4 Machinery and plant .. .. 2,605 18 8 Cash in hand at 31st March, 1921 .. .. .. .. 29,057 010 £56,722 11 7 £56,722 11 7
J. H. O'Donnell, Chief Accountant.
B.—l [Pt. Ill].
65
TREASURY DEPARTMENT. Balance-sheet as at 31st March, 1921. Liabilities. £ s. d. Asset*. £ s. d. Capital as at Ist April, 1920 .. .. 1,355 9 9 Sundry debtors .. .. .. 119 11 5 Sundry creditors .. .. .. 548 19 5 Office furniture and fittings £ s. d. Treasury Adjustment Account .. .. 50,400 9 9 and equipment .. 773 8 6 Add additions .. .. 123 3 6 896 12 0 ... Less depreciation .. 58 0 1 838 11 11 Mechanical appliances .. 538 4 0 Less depreciation .. 40 7 3 • 497 16 9 Library .. .. .. 43 17 3 Add additions .. .. 6 2 9 50 0 0 Less depreciation .. 3 5 9 — 46 14 3 Subscriptions paid in advance .. .. 57 13 2 Excess of expenditure over income •. .. 50,744 11 5 £52,304 18 11 £52,304 18 11 Income and Expenditure Accodnt for the Year ended 31st March, 1921. Expenditure. £ s. d. Income. £ s. d. To Administration charges— £ s. d. By Inscribed stock fees .. .. 575 3 6 Salaries .. .. 26,058 2 6 Commission received from Imperial Cost-of-living bonus . . 614 7 1 Government on Imperial pensions Allowances, overtime, &c. 1,309 17 3 paid in New Zealand .. .. 1,380 8 0 Office expenses .. 71 11 6 Excess of expenditure over income .. 50,683 11 5 Postages, &c. .. 3,263 12 3 Printing and stationery 3,480 15 0 Travelling-expenses .. 402 18 10 33,820 15 11 Exchange and commission .. .. 15,592 11 7 Legal expenses .. .. .. 22 3 6 Refund of superannuation contributions 70 14 10 Contributions oi superannuated Civil servants temporarily re-employed during war .. .. .. 375 511 Refund of unclaimed moneys .. 99 15 0 Rates on Crown and Native lands .. 27 15 1 Depreciation .. .. .. 101 13 1 Rent .. .. .. .. 1,148 0 0 £52,639 3 5 £52,639 3 5 £ s. d. To Balance brought down .. .. 50,683 11 5 By excess of expenditure over income after £ s. d. Interest on capital at 4 \ per cent. .. 61 0 0 charging interest .. .. 50,744 11 5 .. , £50,744 11 5 £50,744 11 5 G. F. C. Campbell, Secretary to the Treasury. J. J. Esson, Accountant to the Treasury. The Treasury, Wellington, 3Lsfc March, 1921.
B.—l [Pt. Ill].
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VALUATION DEPARTMENT. Balance-sheet as at 31st March, 1921. Liabilities. Assets. Capital Account—Liability to Treasury, £ s. d. Office furniture, fittings, and £ s. d. £ s. d. Ist April, 1920 .. .. .. 40,719 5 6 equipment .. .. 2,768 13 1 Sundry creditors .. .. .. 730 5 3 Add additions .. 308 4 6 Treasury Adjustment Account .. 26,928 18 9 3,076 17 7 Less depreciation .. 230 15 4 2,846 2 3 Office maps .. .. 12,056 5 1 Add additions .. 633 14 11 12,690 0 0 Stationery .. .. .. 1,574 15 11 Sundry debtors— Contributions accrued .. 33,249 1 6 Fees outstanding .. 3,549 12 1 On open account (motorcars) .. .. 2,194 2 4 38,992 15 11 Excess of expenditure over income .. .. .. 12,274 15 5 £68,378 9 6 £68,378 9 6 Income and Expenditure Account for the Year ended 31st March, 1921. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. 41,743 19 1 By Fees charged for valuer's reports, &c. .. 34,066 10 7 Advertising, books, newspapers, and Local bodies' contributions accrued at other publications .. .. 87 13 6 31st March, 1921 .. .. 15,875 0 0 Assessment Court expenses .. .. 174 0 6 Land-tax contributions accrued at Contracts for revising districts .. 4,028 10 7 31st March, 1921 .. .. 15,875 0 0 Fees to valuers .. .. .. 17,233 18 7 State Advances Office contribution .. 1,000 0 0 Freight, cartage, and transport charges 51 14 4 Excess of expenditure over income for Fuel, light, power, and water .. 22 19 8 the year .. .. .. 10,442 8 1 Law-costs.. .. .. .. 8 7 6 Maps, tracings, &c.. . .. .. 158 8 9 Office expenses .. .. .. 2,436 11 3 Payment to Post and Telegraph Department for services of officers .. 50 0 0 Postages, telegrams, and rent of boxes.. 1,222 15 4 Rent .. .. .. .. 1,830 0 0 Telephone services (including installation, extensions, maintenance, rent, and calls) .. .. .. 301 9 6 Travelling allowances and expenses .. 7,677 14 9 Depreciation on office furniture, fittings, and equipment ... .. .. 230 15 4 £77,258 18 8 £77,258 18 8 To Balance brought down, exclusive of £ s. d. £ s. d. interest .. .. .. 10,442 8 1 By Balance after charging interest .. 12,274 15 5 Interest .. .. .. .. 1,832 7 4 £12,274 15 5 £12,274 15 5 25th November, 1921. F. W. Flanagan, Valuer-General.
67
B.—l [Pt. 11l
SCENERY PRESERVATION ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1921. Receipts. £ s. d. Payments. £ s. d. Cash in hand, Ist April, 1920 .. .. 4,944 8 1 Salaries .. .. .. .. 25 0 0 Rents received.. .. .. .. 1,781 15 0 Acquisition of Round Bush, Foxton .. 304 0 0 Compensation for Native lands taken for scenery-preservation purposes .. .. 267 5 4 Compensation for land taken : Small Graz-ing-run 115 .. .. .. 500 0 0 Compensation for land taken under the Act 460 9 0 Acquisition of Snowden's Bush, Nelson .. 500 0 0 Orari Gorge Scenic Reserve : Contribution towards improvements and fencing .. 9 7 6 Whangaroa Harbour Scenic Reserve :* Purchase of portion of Taupo 24 Block .. 999 0 0 Surveys, valuations, and incidental expenses .. .. .. 298 11 9 Administration of reserves and historic spots— Salaries of caretakers and allow- £ s. d. ances .. .. .. 124 5 7 Travelling-expenses .. 16 10 2 Eradication of weeds 41 6 6 Advertising, &c. .. .. 811 0 Erection and upkeep of fences.. 221 4 4 Drains .. .. .. 50 0 0 461 17 7 Cash in hand, 31st March, 1921 .. .. 2,900 11 11 £6,726 3 1 £6,726 3 1 Loan Account as at 31st March, 1921. £ s. d. By Debentures issued — £ s. d. £ s. d. To Loan authority: Section 12, Scenery 1905-1919 .. 89,000 0 0 Preservation Act, 1908 .. .. 100,000 0 0 1919-1920 .. 5,000 0 0 94,000 0 0 Balance of authority as at 31st March, 1921 .. .. .. .. 6,000 0 0 £100,000 0 0 £100,000 0 0 J. H. O'DONNELL, 14th June, 1921. Chief Accountant, Lands and Survey Department.
B.—l [Pt. Ill].
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LIST OF DEPARTMENTAL BALANCE-SHEETS NOT YET READY FOR PUBLICATION. Agriculture. Lands and Survey. Native. Public Works. Cool-storage Account. Legislative. Naval Defence. Tourist. Education. Mental Hospitals. Police. War Expenses. Justice. Mines. Prisons. NOTE. While the present method of showing the financial operations of State Departments conforms to parliamentary requirements as expressed in the various statutes, it has been considered by the Government that a more accurate expression of these operations would be presented to the public if they were focussed into a Balance-sheet and Revenue Account. With this object in view it was decided that Departments should keep their accounts on the double-entry system, the foundation of which was already well laid by the existing Treasury accounting methods. A true perspective of Departments from a financial standpoint cannot be shown unless proper provision is made for depreciation and interest charges, outstanding revenue, and expenditure, interdepartmental services, &c, and although, this fact has long been recognized by the Treasury it has hitherto been found necessarily impossible to include any reference to such items in the Statement of Public Accounts, which are purely cash statements showing the amounts actually expended and the revenue actually received within each financial year. It is hoped that the preparation of an annual balance-sheet by each Department will, besides preserving to the State a valuable record of State-owned assets, lead to economical working of State services and also stimulate a greater public interest in the very important Department of Finance, which really dominates all the many and varied activities of the State. Great difficulties have been met with in connection with the valuation of assets and ; the apportionment of certain items of revenue and expenditure. In respect to the former it was necessary to have all office furniture, fittings, equipment, stores, materials, &c, inventoried, and, together with land and buildings, valued. For this work the co-operation of the Public Works and Valuation Departments was sought. Other assets, such as machinery, plant, steamboats, &c, have been valued by the experts of the Departments concerned. All valuations are not yet complete, and it has been necessary in some cases to accept conservative estimates, which will be adjusted during the current year to the correct figures. In respect to the capital assets of the Railway and Post and Telegraph Departments, the valuations have been based on the ascertained capital expenditure thereon to the 31st March, 1921. Interest has been based on the average rate of interest paid on the public debt of New Zealand. The introduction of the Treasury Adjustment Account, which appears in the balance-sheets of nearly all Departments not operating their own banking accounts, was rendered necessary to enable the principles of double-entry book-keeping to be adhered to. It is virtually a Cash Account, as it is debited with all receipts actually received, and credited with all payments actually made, by the Treasury on behalf of State Departments. Transfers from one Department to another are passed through this account, and for the past financial year it has also formed the medium for writing off services which have been taken into Department's accounts but for which transfers had not been passed. Considerable difficulties have been experienced by some Departments in drawing up their balance-sheets, and it is not suggested that in all cases the results are as complete as might be desired, but it is anticipated that improvements will be effected in future years. It is also regretted that there are some Departments whose balance-sheets in a commercial form aie not yet ready for publication. A list of these appears above. It will be, of course, impossible to prepare a general balance-sheet for the whole service until all the separate Departments come into line. G. F. C. Campbell, Secretary to the Treasury. The Treasury, Wellington, 15th December, 1921. Approximate Cost of Paper. —Preparation, not given; printing (535 copies), £112.
By Authority : Marcus F, Marks, Government Printer, Wellington.—l92l. Price Is. 6(2.1
B.—l [Pt, 111, Supplementary]
Session 11. 1921-22. NEW ZEALAND.
BALANCE-SHEETS AND STATEMENTS OE ACCOUNTS OF THE VARIOUS GO VEEN MENT DEPAETMENTS FOR THE YEAR 1920-21. SUPPLEMENTARY TO 8.-l [Pt. Ill], 1921.
CONTENTS. ACCOUNTS NOT AUDITED. PAGE p AaE Agriculture .. .. .. .. .. 2 Mines .. .. .. .. .. 14 Cool Storage (audited) . . .. .. 4 Native .. .. .. .. .. l(i Education .. .. .. .. 5 Police .. .. .. .. .. 17 Justice .. .. .. .. ..11 Prisons .. .. .. .. ..18 Legislative .. .. .. .. .. 12 Tourist and Health Resorts .. .. .. 20 Mental Hospitals .. .. .. .. 13 War Expenses .. .. .. .. 22 Departmental Balance-sheets not yet ready for publication .. .. .. .. .. .. 24
I—B.-l [Pt. 111, Sup.].
2
B.—l [Pt. 111, Sup.].
DEPARTMENT OF AGRICULTURE. Balance-sheet as at 31st March, 1921. Liabilities. Assets. £ s. d. £ s. d. £ s. d. £ s. d. Capital funds .. .. 371,939 16 0 Land .. .. .. 169,193 18 0 Less excess of expendi- Improvements .. 117,453 7 8 ture over revenue .. 315,378 0 1 Le3S depreciation .. 2,872 13 0 56,361 15 11 114,580 14 8 Sundry creditors .. .. 19,249 311 Equipment .. .. 6,044 17 10 Treasury Adjustment Ac- Furnishing and fittings .. 8,525 18 7 count .. .. .. 319,527 10 3 Books, pictures, diagrams 4,696 14 6 Motor vehicles and bicycles .. .. 11,987 16 5 Stores, farm crops, &o. .. 29,812 2 6 Dead stock at farms and depots .. .. 14,861 11 2 Livestock .. .. 28,567 9 4 104,496 10 4 Sundry debtors .. .. 6,867 7 1 £395,138 10 1 £395,138 10 1 A. R. Stone, for Director-General. Revenue Account for the Year ended 31st March, 1921. Expenditure. Revenue. Stock at Ist April, 1920— £ s. d. £ s. d. Head Office— £ s. d. £ s. d. Equipment .. .. 5,544 17 10 Salaries, bonus, and tern and fittings 8,053 19 3 porary assistance .. 2,273 11 7 Books, pictures, dia- Travelling-expenses, &c. 194 10 11 grams, and maps .. 4,696 14 6 Advertizing, &c. .. 615 16 3 Motor vehicles and bi- Co-operative field excycles .. .. 5,512 6 7 periments .. .. 665 19 11 Stores, motor accessories, Departmental exhibits, fuel, and farm crops.. 23,144 19 9 &c. .. .. 6 0 0 Dead stock at farms and Contributions, &c. .. 107 411 poison, depots .. 14,820 8 1 Experimental farms, &c 26,294 16 0 Live-stock .. .. 33,913 10 2 Biological and chemical 95,686 16 2 laboratories .. 537 5 7 Postages, &c. .. 54 11 5 Preparation of publications .. .. 2,255 19 10 Purchase of books .. 413 4 Rent of offices, &c. .. 51 17 2 Sundry charges .. 3 2 4 Head Office— 33,065 9 3 Salaries, bonus, and Live-stock Divisiontemporary assistance 47,286 9 4 Salaries, &c. .. .. 1,239 710 Travelling-expenses, Travelling-expenses, &c. 555 5 7 bicycles, motors, &o. 8,212 17 1 Destruction of noxious Advertising, printing, weeds .. .. 20 2 6 stationery, and photos 5,664 1 8 Destruction of rabbits .. 9,594 12 0 Agricultural instruction 335 7 6 Diseases of Live-stock .. 16 18 3 Co-operative Field ex- Mamaku Farm .. 810 15 3 periments .. .. 2,058 10 1 Milton Poultry Farm .. 1,232 12 6 Departments exhibits at Inspection of meat .. 15 8 3 agricultural and pas- Quarantine stations .. 1,876 11 11 toral shows .. 587 5 6 Telephone services .. 3 2 7 Contributions, subsidies, Veterinary Laboratory 31119 11 and grants .. 4,633 11 3 Sundry charges .. 41 11 4 Experimental farms and Stock Act .. .. 4,597 16 9 areas .. .. 37,725 17 10 Slaughtering and InspeeBiological and chemical tion Act .. .. 19,363 12 11 laboratories .. 1,298 17 7 39 079 17 7 Postages, telegrams, and Horticulture Division— telephones.. .. 7,524 18 8 Salaries, &c. .. .. 123 6 2 Preparation and distribu- Travelling-expenses, &c. 52 0 10 tion of publications .. 6,779 14 4 Fostering the fruit inPurchase of.books, news- dustry .. .. 218 1 7 papers, &c. .. 627 4 1 Horticultural stations Audit of accounts .. 677 10 0 and areas .. .. 8,689 8 8 Rent of offices and office Sundry charges .. 269 610 charges .. .. 1,660 9 9 Orchard and Garden Sundry charges .. 1,385 18 5 Diseases Act .. 480 0 0 126,458 13 1 9,832 4 1 Carried forward .. £222,145 9 3 Carried forward .. £82,577 10 11
3
B.—l [Pt. 111, Sup.
DEPARTMENT OF AGRICULTURE— continued. Revenue Account for the Year ended 31st March, 1921 — continued. £ s. d. £ s. d. Brought forward .. .. 222,145 9 3 Brought forward .. .. 82,577 10 11 Live-stock Division— Dairy Division — Salaries, bonus and tern- Salaries, &c. .. .. 3,288 1 1 porary assistance .. 85,604 15 2 Travelling-expenses, &c. 140 1 2 Travelling-expenses, Cow-testing .. .. 3.918 17 8 bicycles, motors, &c. 27,228 10 6 Grading dairy-produce.. 2,878 10 10 Destruction of noxious Purchase of butter for weeds .. .. 202 14 5 sale .. ..332,763 2 0 Destruction of rabbits 25,199 2 3 Sundry charges .. 416 0 Destruction of kea .. 325 2 0 Dairy Industry Act .. 1,928 311 Diseases of live-stock .. 2,500 6 9 344,921 12 8 Inspection of manure- Stock at 31st March, 1921 — sterilizing .. .. 336 4 5 Equipment .. .. 6,044 17 10 Mamaku Farm .. 2,270 16 0 Furnishings and fittings 8,525 18 7 Milton Poultry-farm .. 2,011 7 0 Books, pictures, diaInspection of meat .. 719 15 1 grams, and maps .. 4,696 14 6 Quarantine stations .. 3,760 14 9 Motor vehicles and biTelephone services .. 758 1111 cycles .. .. 11,987 16 5 Veterinary Laboratory.. 694 15 5 Stores, motor accessories, Sundry charges .. 956 1 7 fuel, and farm crops.. 29,812 2 6 Stock Act .. .. 15,709 18 11 Dead stock at farms and Slaughtering and Inspec- poison depots .. 14,861 11 2 tion Act .. .. 10,403 8 5 Livestock .. .. 28,567 9 4 Rabbit Nuisance Act .. 5,901 3 7 104,496 10 4 — 184,583 8 2 Balance being excess exHorticulture Division— penditure over revenue .. 295,968 1 9 Salaries, bonus and temporary assistance .. 20,349 8 6 Travelling -expenses, motors, bicycles, &c. 11,616 12 9 Fostering the bee industry .. .. 493 9 7 Fostering the fruit industry .. .. 2,774 15 6 Horticultural stations and areas .. .. 11,395 18 5 Telephone services .. 141 19 8 Sundry charges .. 403 1 8 Orchard and Garden Diseases Act .. 2 0 0 47,177 6 1 Dairy Division — Salaries, bonus, and temporary assistance .. 26,346 19 4 Travelling- expenses, motors, bicycles, &c... 14,109 14 2 Cow testing .. .. 834 11 6 Grading dairy-produce.. 351 5 5 Purchase of butter for sale .. ..331,872 5 2 Telephone services .. 172 10 1 Sundry charges .. 365 16 6 Dairy Industry Act .. 410 0 ■ 374,057 12 2 « £827,963 15 8 £827,963 15 8 £ s. d. To Balance carried down .. 295,968 1 9 By excess expenditure over £ s. d. Depreciation, 5 per cent. income after charging on £57,453 .. .. 2,872 13 0 interest on capital and Interest on capital, depreciation on improve--4J per cent. on ments .. .. .. 315,578 0 1 £371,939 16s. .. .. 16,737 5 4 £315,578 0 1 £315,578 0 1 A. R. Stone, for Director-General.
4
B.—l [Pt. 111, Sup.
DEPARTMENT OF AGRICULTURE.—COOL STORAGE ADVANCES ACCOUNT. Balance-sheet as at 31st March, 1921. Liabilities. Assets. Debentures at 4 per cent.— £ s. d. £ s. d. Total amount of advances £ s. d. £ s. d. Appropriation Act, 1917, as per statement .. 134,450 0 0 section 22— Less repayments .. 39,250 0 0 Maturing Ist £ 95,200 0 0 March, 1923 73,250 Treasury investments as Maturing Ist per statement .. 27,500 0 0 March, 1924 20,500 Less sales .. .. 7,500 0 0 93,750 0 0 20,000 0 0 Finance Act, 1918 (No. 2), Interest accrued— section 30— On advances .. 1,197 1 8 Maturing Ist March, On Treasury investments 206 16 3 1924 .. .. 27,000 0 0 1,403 17 11 120,750 0 0 Cash in hand as per statement of receipts Interest accrued on deben- and payments .. .. .. 2,819 110 tures— Revenue Account —Balance (loss) transAppropriation Act, 1917.. 308 4 4 ferred .. .. .. .. 2,093 19 11 Finance Act, 1918 .. 88 15 4 396 19 8 Sundry creditors .. .. .. 370 0 0 £121,516 19 8 £121,516 19 8 Revenue Account from 23rd January, 1918, to 31st March, 1921. Dr. Cr. To Interest on debentures £ s. d. £ s. d. By Interest on loans, as per £ s. d. £ s. d. issued under Appro- statement attached 13,726 19 11 priation Act, 1917, sec- Less interest concestion 22 .. .. 10,336 13 7 sions, as per stateInterest accrued on above 308 4 4 ment .. .. 4,402 11 0 10,644 17 11 Interest on debentures 'Interest actually received 9,324 8 11 issued under Finance Interest accrued on loans Act, 1918 (No. 2), sec- as above .. .. 1,197 1 8 tion 30 .. .. 2,047 0 7 10,521 10 7 Interest accrued on above 88 154 Interest received by 2,135 15 11 Treasury on sundry Administration charges .. .. 370 0 0 investments, as per statement attached .. 328 7 1 Interest accrued on Treasury investments 206 16 3 535 3 4 Balance (loss) .. .. ..2,093 19 11 £13,150 13 10 £13,150 13 10 A. R. Stone, For Director-General. The attached Revenue Account and balance-sheet have been compared with the Register of Advances and Treasury Accounts and found to agree. —G. F. C. Campbell, Controller and Auditor General.
5
B.—l [Pt. 111, Sup.].
EDUCATION DEPARTMENT. Balance-sheet as at 31st March, 1921. Liabilities. £ , Capital at 31st March, 1920 (excess of assets over liabilities) .. .. .. .. 2,935,420 15 5 Education Loans Account—Debentures issued .. .. .. .. .. .. 270,000 0 0 Sundry creditors .. .. .. .. .. .. .. .. .. 73,081 18 7 Treasury Adjustment Account .. .. .. .. .. .. .. .. 2,970,871 7 0 £6,249,374 1 0 Assets. Head Office, School Inspectors, and Physical Instructors — £ s. d. £ s. d. £ s. d. Office furniture, &c .. ".. .. .. .. 2,500 19 3 Expended, 1920-21 .. .. .. .. .. 680 2,507 7 3 Less depreciation .. .. .. .. 125 0 0 2,382 7 3 Horse (Native School Inspector), at 31st March, 1920 .. .. 14 0 0 Less depreciation .. .. .. .. 2 0 0 12 0 0 Mechanical appliance at 31st March, 1920 .. .. .. 670 0 0 Expended, 1920-21 .. .. .. .. .. 184 10 0 854 10 0 Less depreciation .. .. .. .. 66 0 0 788 10 0 Library .. .. .. .. .. .. .. 200 0 0 Examination models at 31st March, 1920 .. .. .. 164 16 0 Less depreciation.. .. .. .. .. 25 0 0 139 16 0 Motor-cycles at 31st March, 1920 .. .. .. .. 323 17 6 Expended, 1920-21 .. .. .. .. .. 679 2 6 1,003 0 0 Less depreciation .. .. .. .. 141 0 0 862 0 0 4,384 13 3 School for the Deaf— Land .. ..'".. .. .. .. .. .. 3,150 0 0 Buildings at 31st March, 1920 .. .. .. .'. 10,370 0 0 Less depreciation .. .. .. .. 220 0 0 10,150 0 0 Furniture and furnishings at 31st March, 1920 .. .. 2,318 14 5 Less depreciation .. .. .. .. 116 0 0 2,202 14 5 Farm implements, tools, &c, at 31st March, 1920 .. .. 185 4 6 Less depreciation .. .. .. .. 9 0 0 176 4 6 Live-stock .. .. .. .. .. .. .. 149 12 6 Farm-produce, &c. .. .. .. .. .. .. 175 0 0 General stores on hand .. .. .. .. .. .. 344 9 0 16,348 0 5 School for Feeble-minded — Land .. ...... .. .. .. .. .. 14,565 0 0 Buildings at 31st March, 1920 .. .. .. .. 45,416 3 0 Less depreciation .. .. .. .. 1,280 0 0 44,136 3 0 Furniture, &c, at 31st March, 1920 .. .. .. 4,182 18 9 Less depreciation .. .. .. .. 209 0 0 3,973 18 9 Farm implements, plant, &c, at 31st March, 1920 .. .. 3,007 18 2 Expended, 1920-21 .. .. .. .. .. 39 8 8 3,047 6 10 Less depreciation .. .. .. .. 150 0 0 2,897 6 10 Live-stock .. .. .. ■■ ■• .. .. 2,167 4 6 Farm-produce .. ... .. .. ■. .. .. 855 5 2 General stores on hand .. .. .. .. .. .. 3,330 7 9 Typewriters .. .. ■ • • • • • • ■ ■. 35 0 0 71,960 6 0 Industrial School, Receiving-home— Land at 31st March, 1920 .. .. .. .. .. 54,369 0 0 Expended, 1920-21 .. .. .. .. .. 2,240 0 0 56,609 0 0 Buildings at 31st March, 1920 .. .. .. .. 55,734 7 8 Expended, 1920-21 .. .. .. .. .. 9,316 6 2 65,050 13 10 Less depreciation .. .. .. .. 1,441 0 0 63,609 13 10 Carried forward .. .. .. .. .. £120,218 13 10 £92,692 19 8
B.—l [Pt. 111, Sup
6
EDUCATION DEPARTMENT— continued. Assets —continued. £ s. d. £ s. d. Brought forward .. .. .. .. .. .. 120,218 13 10 92,092 19 8 Industrial School, Receiving Home— continued. £ s. d. Furniture, &c, at 31st March, 1920 .. .. .. 9,662 5 7 Expended, 1920-21 .. .. .. .. .. 1,969 13 6 11,631 19 1 Less depreciation .. .. .. .. 480 0 0 11,151 19 I Farm implements and plant, &c, at 31st March, 1920 .. .. 3,231 9 4 Expended, 1920-21 .. .. .. .. .. 26 16 2 3,258 5 6 Less depreciation .. .. .. .. 161 0 0 3,097 5 6 Live-stock .. .. .. .. .. .. .. 4,878 16 0 Farm-produce .. .. .. .. .. .. .. 2,190 10 0 General stores on hand .. .. .. .. .. .. 10,121 9 9 Motor-cars, &c, at 31st March, 1920 .. .. .. 2,057 8 8 Expended, 1920-21 .. .. .. .. .. 2,355 13 4 4,413 2 0 Less depreciation .. .. .. .. 600 0 0 3,813 2 0 Typewriters at 31st March, 1920 .. .. .. .. 237 10 0 Less depreciation .. .. .. .. 24 0 0 213 10 0 155,685 6 2 School Buildings (Sites, Buildings, Equipment, &c.) — Value at 31st March, 1920 .. .. .. .. 2,670,000 0 0 Expended, 1920-21— Public schools .. .. .. .. .. 280,212 14 9 Secondary .. .. .. .. .. 45,404 17 6 Technical .. .. .. .. .. 69,324 8 1 Training college .. .. .. .. 11,517 1 0 Native schools .. .. .. .. 4,371 14 3 Universities .. .. .. .. .. 30,714 7 0 Kindergartens .. .. .. .. .. 1,452 2 8 3,112,997 5 3 Less depreciation .. .. .. .. 40,000 0 0 ... 3,072,997 5, 3 Central Stores, Auckland and Wellington— Stock in hand at 31st March, 1920 .. .. .. 28,958 5 3 Stock increased during 1920-21 .. .. .. .. 15,178 14 9 .. 44,137 6 0 Native Schools Store —Stock in hand .. .. .. .. .. .. 1,397 4 0 School Cadets —Camp equipment, &c, in store .. .. .. .. 50 0 0 Official stamps in hand .. .. .. .. .. .. .. 25 10 2 Secondary Debtors— Government Fire Insurance Fund .. .. .. .. 13,172 0 0 For maintenance of inmates at institutions .. .. .. 55,974 6 2 For supplies to boys and girls at service .. .. .. .. 4,843 14 1 For sale of produce, &c. .. .. .. .. .. 211 19 8 73,20119 11 Education Loans Account—Cash in Public Account at 31st March, 1921 .. .. .. .. .. .. .. .. 55,429 4 2 Balance from Income and Expenditure Account (excess of expenditure over income) .. .. .. .. .. .. 2,753,757 11 8 £6,249,374 1 0 Income and Expenditure Account for the Year ended 31st March, 1921. Expenditure. Income. General Administration (Head Office)— Teachers' Superannuation £ s. d. £ s. d. £ s. d. Fund (for clerical assistSalaries.. .. .. 11,873 0 9 ance) .. 300 0 0 Temporary assistance .. 2,011 12 7 Overtime and meal allowance 146 3 9 Travelling-expenses .. 345 6 4 Printing and Stationery .. 1,769 1 11 Office requisites .. .. 123 3 11 Telephone services .. 104 16 11 Advertising .. .. 134 4 7 Rent .. .. .. 591 0 0 Contingencies .. .. 37 11 3 Depreciation on office furniture .. .. .. 102 0 0 17,238 2 0 Carried forward ... £17,238 2 0 Carried forward .. £300 0 0
7
B.—l [Pt. 111, Sup.].
EDUCATION DEPARTMENT— continued. Income and Expenditure Account for the Year ended 31st March, 1921— continued. Expenditure. £ s. d. Income. £ s. d. Brought forward .. .. .. 17,238 2 0 Brought forward .. 300 0 0 Elementary Education— £ s. d. Elementary Education— Salaries of Head Office staff 2,229 3 4 School Journal—Sales .. 629 17 8 Rent, Head Office .. 169 0 0 Sundries .. .. 29 7 3 Depreciation on furniture (Head Office) .. .. 30 0 0 Salaries of teachers .. 1,487,586 15 4 Special allowances to teachers, Chatham Islands 29 6 10 House allowances to head teachers not provided with residence .. .. 40,862 8 11 Removal of teachers .. 572 7 5 Grading of teachers, travel-ling-expenses, &c. .. 1,113 12 7 Organizing teachers, salaries and travelling-expenses .. 15,542 4 5 Salaries of Inspectors .. 29,062 0 11 Conference of Inspectors and others .. .. 775 2 5 Travelling-expenses of Inspectors .. .. 10,408 10 0 Clerical assistance .. 350 0 0 Conveyance of pupils .. 35,104 11 0 School Journal— £ s. d. Salaries .. 709 11 8 Printing and putting up for despatch 8,860 4 10 Postage .. 1,323 15 6 V Miscellaneous 113 19 3 11,007 11 3 School and class libraries capitation .. .. 1,943 13 5 Manual instruction capitation 50,555 8 6 Grants to Education Boards for general administration 39,462 11 8 School Committees — Incidental expenses 89,800 2 2 Maintenance of school-build-ings .. .. .. 102,314 0 5 Subsidies to public schools.. 4,553 15 2 Office requisites, stationery, &o 578 4 5 Flags for schools .. .. 2 0 3 Fares of competitors, schools swimming carnival .. 10 8 3 Free kindergartens capitation 1,796 12 5 1,925,859 11 1 Secondary Education— Secondary Education— Salaries of Inspectors and Fees from paying pupils 8,805 0 0 Head Office staff .. 1,794 6 9 Proportion of income from Travelling-expenses of In- High School Boards spectors .. .. 376 2 8 endowments allocated Salaries of teachers, District for payment of teachers' High Schools .. .. 33,864 1.111 salaries .. .. 21,320 14 11 Salaries of teachers and incidental expenses, secondary schools .. .. 175,178 0 5 Conveyance of pupils .. 5,992 16 0 Manual instruction .. 4,148 14 7 National Scholarships .. 12,881 6 3 Expenses of delegates attending Education Conference 117 10 2 Stationery .. .. 46 12 6 Payments to Marlborough High School under Marlborough High School Act, 1899 400 0 0 Subsidies on voluntary contributions .. .. 517 18 6 Higher Education — University National Scholar- £ s. d. ships .'. .. •■ 2,880 19 0 University bursaries .. 8,558 0 6 Sir George Grey Scholarship 100 0 0 Educational bursaries .. 966 8 0 Agricultural bursaries .. 829 2 0 Grant to New Zealand University and University colleges .. .. ■• 43,500 0 0 College subsidies .. .. 4,618 8 6 National-endowment revenue paid over to New Zealand University and University colleges .. .. 10,004 15 6 Workers' Educational Assotion (grant) .. .. 500 0 0 307,275 13 3 Carried forward .. .. ..£2,250,373 6 4 Carried forward .. £31,084 19 10
8
B.—l [Pt. 111, Sup.
EDUCATION DEPARTMENT— continued. Income and Expenditure Account for the Year ended 31st March, 1921— continued. Expenditure. £ s. d. Income. £ s. d. Brought forward .. .. .. 2,250,373 6 4 Brought forward .. 31,084 19 10 Teonhioal Instruction— Salaries of Inspectors and £ s. d. Head Office staff .. 3,689 9 5 Stationery, Head Office .. 245 7 6 Rent .. .. .. 135 0 0 Telephones .. .. 13 5 0 Depreciation on furniture .. 15 0 0 Travelling-expenses of Inspectors .. .. 440 17 2 Salaries of instructors, &c, and capitation .. .. 85,000 5 4 Material, &c, grants for .. 2,957 17 1 Material, &c, subsidies on voluntary contributions.. 4,649 18 7 Conveyance of instructors.. 202 1 8 Conveyance of pupils .. 3,962 13 11 Examinations, City and Guild, London .. 186 5 1 Repairs to buildings .. 392 4 9 Rents of buildings .. 742 15 2 Conference of authorities .. 25 0 0 Scholarships and bursaries 3,007 0 0 105,665 0 8 Training of Teachers — Salaries of Training College Staff (three - fifths), the remaining two-fifths being charged to primary teachers' salaries .. 20,593 19 9 Allowances to students, and fees .. .. .. 91,105 3 6 Special instruction, libraries, clerical assistance, &c. .. 1,027 10 0 Science apparatus and material .. .... 177 8 9 Fares of instructors and teachers .. .. 3,985 19 4 Classes at sub-centres .. 2,442 15 3 119,332 16 7 Native Schools — Native Schools — Salaries, Inspectors and Head Tauranga endowment .. 300 0 0 Office staff, £1,652 Is. Bd. ; Fines for non-attendance 13 3 0 teachers, £52,994 13s. 3d. 54,646 14 11 Rent, Head Office .. 51 0 0 Stationery, Head Office .. 112 5 0 Advertising, &c. .. .. 12 16 6 Depreciation on office furniture .. .. .. 4 0 0 Special allowances for teachers in isolated places .. 172 18 10 Travelling-expenses of Inspectors and transfer of teachers .. .. 1,474 14 5 Conveyance and board of pupils .. .. 1,261 0 5 ' Books and school requisites 1,823 1 9 Manual instruction .. 372 8 6 Higher Education —Scholarships tenable at secondary schools and transit expenses .. .. 3,751 12 9 Repairs to buildings .. 4,452 3 0 Sundries .. .. 12 10 6 68,147 6 7 School Medical, Dental, and Physical InstructionPhysical Instruction — Sale of equipment .. 19 7 0 Salaries of Medical and Dental Officers, School Nurses, and Physical Instructors 16,964 16 3 Travelling-expenses, Medical and Dental Officers, School Nurses, and Physical Instructors .. .. 7,408 16 0 Material, books, &c. .. 1,208 2 8 Printing and stationery .. 502 14 6 Dental clinics .. .. 189 3 6 Conference of Instructors, &c. 49 13 7 Courses of instruction for teachers .. .. 52 0 1 Conveyance of teachers .. 13 14 6 Depreciation of office furniture, motor-bicycles, &c. 138 0 0 Sundries .. .. 23 10 8 26,550 11 9 Carried forward .. .. .. £2,570,069 111 Carried forward .. £31,417 910
9
B.—l [Pt. 111, Sup.].
EDUCATION DEPARTMENT— continued. Income and Expenditure Account for the Year ended 31st March, 1921— continued. Expenditure. £ s. d. Income. £ s. d. Brought forward .. .. .. 2,570,069 1 11 Brought forward .. 31,417 910 Education of Blind, Deaf, Education of Blind, Deaf, Feeble-minded, and De- Feeble - minded, and ltnquent Children— Delinquent Children— Head Office administrative charges— £ s. d. Salaries .. .. 7,090 5 11 Travelling-expenses .. 136 16 8 Allocation for rent .. 289 0 0 Stationery, &o. .. 480 14 5 Depreciation on office furniture .. .. 22 0 0 8,018 17 0 Other charges— Jubilee Institute for the Education of the blind— Blind— Grant to trustees, Jubi- Maintenance payments lee Institute, Auckland .. 579 0 2 for pupils .. 729 1 8 School for the Deaf — School for the Deaf — Salaries .. .. 5,946 5 1 Maintenance payments Advertising, &c. .. 11 0 5 by parents, &c. .. 2,595 2 8 Maintenance of inmates at Sale of produce .. 12 3 9 institution .. .. 1,752 8 2 Travelling-expenses .. 261 19 10 Special classes for deaf children .. .. 2 10 0 Repairs to buildings .. 302 14 1 Contingencies .. .. 14 17 5 Depreciation on buildings, furniture, &o. .. 345 0 0 8,636 15 0 School for Feeble-minded— School for Feeble-minded-— Salaries .. .. 11,134 11 0 Maintenance payments Advertising, &o. .. 918 8 by parents, &c. .. 3,99119 9 Maintenance of inmates at Sale of produce .. 1,584 7 7 institutions .. .. 8,389 14 3 Industrial schools and re-Traveiling-expenses .. 1,462 11 7 ceiving and probaRepairs to buildings .. 297 9 1 tion homes — Depreciation on buildings, Maintenance payments furniture, &c. .. 1,639 0 0 by parents, &c. .. 37,352 8 9 22,933 4 7 Sale of produce, InIndustrial schools and receiv- dustrial School .. 4,745 1 7 ing and probation homes— Rent .. .. 96 0 8 Salaries .. .. 28,000 7 10 Maintenance of children boarded out.. .. 66,458 14 7 Law-costs .. .. 56 5 0 Libraries .. .. 29 5 3 Commission to Postal Department for payment of boarding out orders, &o. .. .. 639 10 6 Maintenance of inmates at Government schools .. 20,600 18 11 Maintenance of inmates at private industrial schools 2,043 19 9 Maintenance at other institutions .. .. 41 12 0 Refund of inmates' earnings credited to vote in previous years .. 351 13 7 Payment to custodians of children of amount collected for maintenance 751 12 3 Rent, office requisites, telephones, &c. .. .. 942 7 5 Special instruction, Weraroa .. .. 67 11 5 Subsidy to children nursing, Wellington .. 200 0 0 Travelling - expenses of officers and children .. 9,203 13 Wages paid to inmates in residence at institutions 168 8 1 Repairs to buildings .. 5,557 14 11 Contingencies .. .. 3 0 0 Depreciation on buildings, furniture, &c. .. 2,706 0 0 137,822 2 9 Carried forward .. .. .. £2,748,059 1 5 Carried forward £82,523 16 3
2 —8.-l [Pt. 111, Sup.].
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B.—l [Pt. 111, Sup
EDUCATION DEPARTMENT— continued. Income and Expenditure Account for the Year ended 31st March, 1921 — continued. Expenditure. £ s. d. Income. £ s. d Brought forward .. .. .. 2,748,059 1 5 Brought forward .. 82,523 16 3 Miscellaneous Services — Miscellaneous Services— Compassionate allowance to Examination fees. &c. .. 2,819 14 o Mrs. Miller (late cookery £ s. d. teacher) .. .. 50 0 0 Compassionate allowance to widow of late G. F. Hogben 450 0 0 Grant to Ashburton High School Board (Urquhart v. Board) .. .. 1,000 0 0 Grant to Secondary - school Assistant Teachers' Association .. .. 50 0 0 Bonus to teachers and departmental staff from Ist January, 1920 .. .. 19,446 8 9 Council of Education—Expenses of delegates .. 260 11 10 ExaminationsHead Office— £ s. d. Salaries .. 1,625 0 0 Rent .. 275 0 0 Telephones 21 0 0 Depreciati on on office furniture, models, &c. 48 0 0 E x a m i ner's fees .. 1,977 18 9 Supervi s i on fees and expenses .. 1,746 0 3 Printing and stationery 1,592 1 5 Postages .. 345 13 7 Refund of fees 52 8 0 Miscellaneous 26 0 10 7,709 2 10 Printing and Stationery Office fittings and requisites not apportionable to other subdivision .. .. 962 2 0 Postage, telegrams, rent of of Post Office boxes, &c, not apportionable to other subdivisions .. .. 3,158 10 8 Subsidies to public libraries 2,944 7 4 Training classes, returned soldiers .. .. 594 0 6 War bursaries .. .. 468 19 2 Contributions to Teachers' Superannuation Fund .. 43,000 0 0 Pensions under Civil Service Act, 1908 .. .. 637 6 3 Contingencies .. .. 33 7 4 — 80,764 16 8 Depreciation on school buildings (public, secondary, University, &c.) 40,000 0 0 Balance carried down .. 2,783,480 7 10 £2,868,823 18 1 £2,868,823 18 1 Revenue from primary- £ s. d. education endowment reserves .. .. 91,543 6 0 Revenue from national- £ s. d. endowment reserves .. 70,273 8 8 Balance brought down .. .. .. 2,783,480 7 10 Balance (excess of exInterest on capital .. .. .. .. 132,093 18 6 penditure over revenue) 2,753,757 11 8 £2,915,574 6 4 £2,915,574 6 4 A. Bell, Secretary, C. C. Crawford, Accountant.
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B.—l [Pt. 111, Sup.
DEPARTMENT OF JUSTICE. Balance-sheet as at 31st March, 1921. Assets. Liabilities. £ s. d. Office furniture, fittings, £ s. d. £ s. d. Capital—Liability to Treasury, 31st and mechanical appli- March, 1921 ' .. .. .. 431,779 2 0 ances* .. .. 30,616 12 5 Sundry creditors .. .. .. 2,355 10 5 Buildings and sites* .. 403,518 0 0 Treasury Adjustment Account .. 35,596 7 3 434,134 12 5 Telephone subscriptions paid in advance .. .. 1,158 10 0 Excess expenditure over income .. .. .. 34,437 17 3 £469,730 19 8 £469,730 19 8 * Returns incomplete. Income and Expenditure Account for the Year ended 31st March, 1921. Expenditure. Income. Administrative charges— £ s. d. £ s. d. Revenue — £ s. d. £ s. dSalaries of Judges ..23,144 1 9 Supreme Court ..31,977 4 1 Salaries of Magistrates.. 15,765 17 4 Magistrate's Court ..93,798 18 2 Salaries (permanent, Warden's Court .. 355 3 0 temporary, and Bankruptcy Court .. 1,613 1, 7 bonuses) .. .. 66,267 11 1 Licensing Court .. 1,975 10 Travelling-expenses .. 11,290 6 0 Sheriffs .. .. 966 17 10 Fuel, light, water, &c. .. 3,248 8 0 Patents .. .. 9,707 19 11 Postage .. .. 3,373 5 8 140,394 5 7 Printing and stationery 4,861 16 3 Fees under Shorthand Telephone repairs .. 87 1 0 Reporters Act .. .. 8 8 0 Rent .. .. 312 12 8 Miscellaneous revenue— Advertising .. .. 161 14 7 Rent .. .. 49 7 1 Typewriter repairs .. 169 3 1 License fees for K.C.s to Cost administering licens- appear against Crown 10 10 0 ing laws .. .. 25 5 8 Estreated recognizances 300 0 0 128,707 3 1 Money found on prisoners 43 2 1 Cost of criminal prosecu- 402 19 2 tions .. .. .. 18,509 1 10 Excess of expenditure over Refund of fees and fines .. .. 8,793 8 11 income .. .. .. 34,437 17 3 Cost of inquests .. .. 5,552 9 1 Expenses under Reformatory Institutions Act .. .. 4,616 13 0 Expenses under Juries Act .. 2,433 13 2 Expenses Circuit Courts .. .. 1,053 6 3 Bankruptcy Commission .. .. 1,058 17 8. Cleaning Courthouses .. .. 1,921 14 7 Fidelity guarantee premiums .. .. .. 295 10 6 Commission on moneyorders .. .. .. 232 18 4 Contingences .. .. .. 163 1 11 Compassionate allowance, Mrs. Veale .. .. .. 270 0 0 Compassionate allowance, Mrs. Rawson (unauthorized) .. .. .. 500 0 0 Audit fees (unauthorized).. .. 1,135118 £175,243 10 0 £175,243 10 0 (No depreciation or interest allowed for.) C. E. Matthews, Under-Secretary.
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B.—l [Pt. 111, Sup.].
LEGISLATIVE DEPARTMENT. Balance-sheet as at 31st March, 1921. Liabilities. Assets. Capital— £ s. d. Bellamy's: Stocks of silver £ s. d. £ s. d. Liability to Treasury .. .. 94,945 17 1 plate, glassware, &c. .. 3,658 4 2 Sundry creditors .. .. .. 1,818 II 1 Less depreciation .. 182 18 3 Treasury Adjustment Account .. 121,255 13 8 3,475 5 11 Library : Stocks of books, engravings, &c. .. 74,752 0 0 Less depreciation .. 3,737 12 0 71,014 8 0 Legislative Departments (House of Representatives, Legislative Council, Bellamy's, Library): Furniture, fittings, equipment .. .. 16,535 12 11 Less depreciation .. 826 15 6 15,708 17 5 Excess of expenditure over income for year ended 31st March, 1921 .. 127,82110 6 £218,020 1 10 £218,020 1 10 Income and Expenditure Accunt for the Year ended 31st March, 1921. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. 15,923 16 9 By Excess of expenditure over income.. 123,548 19 3 Salaries (temporary assistance) .. 11,713 16 3 Miscellaneous salaries .. .. 6,581 7 6 Cost-of-living bonus .. .. 4,950 9 8 Office fittings, stationery, &c. .. 1,549 7 7 Telephone services, installations, &o. 453 14 8 Advertising .. .. .. 11 5 0 Allowance to retired extra clerks, &c. 1,279 19 5 Maintenance of Bellamy's staff .. 1,893 6 0 Washing linen, &c. .. .. 360 12 4 Bonus to extra clerks, messengers, &c. 801 16 0 Charwomen's wages .. .. 2,987 3 0 Cleaning up buildings prior to session 67 16 0 Compassionate allowances.. .. 850 0 0 Cost-of-living bonus .. .. 354 2 7 Fuel, power, light, and water .. 2,855 13 10 Grant to library .. .. .. 800 0 0 Binding books .. .. .. 557 12 11 Newspapers, and carriage of books .. 422 19 0 Linen, glassware, china, and cutlery 540 2 3 Passages and expenses of witnesses at Committees .. .. .. 45 0 8 Passages of members of both Houses 868 3 10 Photo shield .. .. .. 5 5 0 Postages and telegrams (inclusive of parliamentary papers) .. .. 884 11 1 Printing Hansard .. .. 8,686 13 0 Purchase and repairs to furniture .. 402 17 0 Refreshments supplied on late sitting nights .. .. .. 127 0 6 Secretary to Leader of Opposition .. 50 0 0 Translating Acts .. .. 25 0 0 Travelling allowances and expenses.. 52 19 2 Typewriters, &o. .. .. 113 16 10 Uniforms for messengers, &c. .. 578 9 3 Upkeep of Parliament grounds .. 140 5 11 Winding and repairing clocks .. 42 6 3 Window-cleaning .. .. 264 16 8 Contingencies .. .. .. 38 2 9 Legislature Act, 1908, and Civil List Act, 1920 51,521 4 10 Depreciation .. .. .. 4,747 5 9 £123,548 19 3 £123,548 19 3 £ s. d. To Balance brought down .. .. 123,548 19 3 By Excess of expenditure over income £ s. d. Interest on capital at 4J per cent. 4,272 11 3 after charging interest .. .. 127,821 10 6 £127,821 10 6 £127,821 10 6 E. W. Kane, Clerk, House of Representatives. W. Russell, Accountant, House of Representatives. '
13
B.—l [Pt. 111, Sup.
MENTAL HOSPITALS DEPARTMENT. Balance-sheet as at 31st March, 1921/ " ' « Liabilities. Assets. Liability to Treasury on Ist £ s. d. Consolidated Fund — April, 1920 .. .. 621,077 8 9 Live-stock. Equipment. Storeß. Treasury Adjustment Ac- Auoklan(J 1; | 28 ■• £ n>ns f 2 ,f1l 13 5 oount -- •• •• il 4 T o kanui, Kihikihi .. 3,902 0 0 3,973 10 6 774 8 3 Porirua 3,345 5 0 16,905 7 8 5,715 10 8 Nelson .. .. 966 0 0 3,550 9 9 308 8 1 Hokitika .. .. 374 0 0 3,078 7 1 571 16 2 Christchurch .. 3,330 5 0 13,305 9 8 1,881 8 1 Seacliff .. .. 5,147 6 0 14;352 9 0 2,249 18 9 Waitati .. .. .. 2,549 7 5 688 4 7 Head Office .. .. 179 19 0 18,493 4 0 70;010 16 9 14,301 8 0 Total Consolidated Fund .. £102,805 8 9 Public Works Fund (land and buildings)— Auckland .. .. 112,365 Tokanui, Kihikihi .. 40,903 Porirua .. .. 110,758 Nelson .. .. 11,567 Hokitika .. .. 5,618 Christchurch .. .. 98,385 Hornby .. .. 4,375 Seacliff .. .. 102,185 Wellington .. .. 17,711 Camp Estate .. .. 8,400 Waitati .. .. 6,005 Total Public Works Fund .. 518,272 0 0 Total assets .. .. .. .. 621,077 8 9 Excess of expenditure over income .. ... 261,739 11 4 £882,817 0 1 £882,817 0 1 Note. —Depreciation and interest for year ending 31st March, 1921, have not been allowed on the departmental assets, as it was impossible to obtain any valuation as at the Ist April, 1920. Moreover, the valuations now given are in some instances incomplete. This will be adjusted in the balance-sheet for the current year. With these reservations, I certify that the particulars shown hereon are correct. Frank Hay, Inspector-General. Revenue Account for the Year ended 31st March, 1921. Expenditure. Income. £ s. d. To Salaries, including cost-of-living in- £ s. d. By Maintenance .. .. .. 90,464 0 0 crease.. .. .. .. 169,953 17 10 Medical fees .. .. .. 706 6 0 Advertising, office equipment, &c. .. 709 6 11 Board, rent, and grazing .. .. 495 8 6 Bedding and clothing .. .. 35,598 12 0 Salaries (refund of) .. .. 2,296 1 1 Buildings and repairs .. .. 6,988 16 9 Live-stock .. .. .. 9,944 16 3 Compassionate allowance, widow of Poultry and eggs .. .. .. 1,422 5 6 late J. E. Russell .. .. 150 0 0 Farm-produce .. .. .. 2,055 16 3 Compassionate allowance, widow of Hides and offal .. .. .. 4,178 6 4 late W. McMorland .. .. 100 0 0 Stores .. .. .. .. 2,769 5 6 Compensation ex-Attendant Wansbone 172 3 0 Old iron, sacks, &c. .. .. 380 18 10 Costs inquiry under section 52 of Road-metal .. .. .. 74 16 0 Public Service Act, 1912 50 0 0 Sale of boat .. .. .. 25 0 0 Dental services .. .. .. 33 6 8 Refunds — Developmental work, bringing land Funerals .. .. .. 33 13 6 into cultivation, &c. .. .. 1,547 19 0 Overpaid claims .. .. 136 3 7 Farms, maintenance of .. .. 16,783 15 8 Prisons Department (incorrectly Fencing, draining, and roading .. 530 19 5 debited to Mental Hospitals) .. 369 15 2 Freight, cartage, and transport charges 4,677 13 0 Defence Department re Karitane Fuel, light, power, and water .. 19,959 9 5 Hospital ' .. .. .. 528 5 0 Funerals .. .. .. 358 6 3 Retire cheques .. .. .. 23 13 9 Furniture and fittings .. .. 910 5 6 Gardens and shrubberies .. .. 359 16 11 115,904 11 3 Grant to Seacliff Staff Club .. 10 0 0 Excess of expenditure over Law-costs .. .. .. 93 15 1 income .. .. .. 261,739 11 4 Laundry .. .. .. 4,131 3 7 Machinery, repairs, and stores .. 3,571 19 7 Medical fees .. .. .. 1,824 14 9 Nursing staff—Uniforms .. .. 2,022 19 3 Patients' gratuities .. .. 340 14 4 Patients' friends .. .. .. 91 13 4 Patients'recreation .". .. 8,482 6 0 Patients' transfer .. .. .. 307 9 1 Postage .. .. .. .. 737 16 3 Printing and stationery .. .. 1,037 0 3 Rations 80,988 11 4 Rents and rates .. .. .. 1,955 5 11 Stores 6,749 10 5 Surgery — Drugs and instruments .. .. 2,167 7 7 Wines, spirits, &c. .. .. 89 7 4 Telephones .. .. .. 556 13 9 Travelling allowances and expenses .. 1,180 6 4 Treatment and maintenance of patients in general hospitals .. .. 137 7 2 Contingencies .. .. .. 1,683 12 11 £377,644 2 7 £377,644 2 7
B.—l [Pt. 111, Sup.
14
MINES DEPARTMENT. Balance-sheet as at 31st March, 1921. Liabilities. Assets. £ s. d, £ s. d. Advances— £ s. d. £ s. d. Capital—Liability to Treas- Mining advances .. 29,628 11 7 ury, 31st March, 1920 84,198 14 1 Advances to oil-boring Less advances, principal companies .. .. 17,386 9 5 written off .. .. 375 0 0 ■ 83,823 14 1 47,015 1 0 Sundry creditors .. .. 4,392 2 1 Less amount written Treasury Adjustment Ac- off (Appropriation count .. .. .. 31,458 8 3 Act, 1920) .. 375 0 0 ■ 46,640 1 0 Interest accrued .. .. 7,453 8 3 Mines Department— Buildings £94 10 0 Less sales 15 2 6 79 7 6 Less depreciation .. 2 7 6 77 0 0 Furniture and fittings .. 920 18 9 Less depreciation .. 46 1 0 ■ 874 17 9 Motor vehicles .. 565 13 9 Less depreciation .. 113 2 9 452 11 0 Typewriters .. .. 263 6 6 Less depreciation .. 22 6 6 241 0 0 Instruments .. .. 276 3 0 Less depreciation .. 55 4 6 220 18 6 Maps, text-books, &c. .. 171 2 6 Less depreciation .. 8 110 162 11 6 Mineral specimens .. 51 10 6 Less depreciation .. 0 10 6 51 0 0 Consumable stores on hand .. .. .. 144 4 10 Water-races — Land .. .. .. 1,405 0 0 Reservoirs, races, &c. .. 15,000 0 0 Sundry debtors, timber royalties .. .. 56 5 0 Sundry water-sales .. 43 11 10 99 16 10 DrillsBuildings .. .. 283 2 0 Less depreciation .. 8 12 0 274 10 0 Drills and accessories .. 8,141 11 6 Less depreciation .. 814 3 0 7,327 8 6 Drill stores .. .. 2,207 9 6 Less depreciation .. 441 10 0 ■ 1,765 19 6 Carbons .. .. 3,342 2 5 Less depreciation .. 835 10 7 2,506 11 10 Fees paid in advance, telephones, &c. .. .. 117 10 6 Sundries .. .. .. 5 6 0 Geological Survey— Furniture and fittings .. 350 17 0 Less depreciation .. 17 11 0 333 6 0 Fossil and other collections .. .. 9,263 12 0 Less depreciation .. 92 12 0 9,171 0 0 Library and publications 4,666 12 0 Less depreciation .. 233 6 6 ■ 4,433 5 6 Instruments .. .. 290 14 6 Less depreciation .. 58 3 0 232 11 6 Tools, equipment, &c. .. 212 14 9 Less depreciation .. 42 11 0 170 3 9 Consumable stores on hand .. .. .. 57 8 3 Excess of expenditure over income after charging interest .. .. .. 20,456 13 5 £119,674 4 5 £119,674 4 5
15
B.—l [Pt. 111, Sup.
Income and Expenditure Account for the Year ended 31st March, 1921. Expenditure. £ s. d. Income. £ s. d. To Advertising, &c. .. .. .. 82 18 11 By Interest on advances .. .. 1,816 11 2 Assistance to prospectors, &c. .. 3,561 0 3 Sales water .. .. .. 1,678 4 1 Audit charges .. .. .. 382 16 8 Goldfields revenue .. .. 16,020 7 0 Drills—Maintenance .. .. 1,293 12 0 Timber royalties .. .. .. 298 14 9 Examinations—Expenses .. .. 214 2 3 Examination fees .. .. 33 0 0 Freight, cartage, &c. .. .. 48 0 0 Forfeited deposits .. .. 2 9 6 Fuel, light, water, cleaning, &c. .. 109 0 5 Rents and royalties on coal and Instruments, repairs and replacements 90 5 0 lignite .. .. .. 18,591 410 Law-costs .. .. .. 44 i 4 Registration and other fees .. 21 7 0 Mme-water flooding, Thames .. 458 4 2 Balance carried down .. .. 16,667 14 7 Office requisites .. .. .. 213 14 7 Outfit allowances and field expenses.. 780 17 11 Postages, telegrams, &c. .. .. 523 18 1 Printing and stationery .. .. 1,065 2 7 Rents .. .. .. .. 1,510 14 0 Retiring and other allowances .. 500 0 0 Salaries .. .. .. .. 18,850 18 4 Schools of Mines—Subsidies and expenses .. .. .. 2,882 10 3 Sick and Accident Funds—Compensation .. .. .. .. 265 0 0 Telephones, rent of boxes, &c. .. 141 12 5 Travelling expenses and allowances .. 2,770 12 4 Wages—Temporary and other assistance .. .. .. .. 2,572 4 1 Water-races—Maintenance .. .. 985 14 4 Sundries .. .. .. 48 8 9 Roads on goldfields .. .. 12,305 0 0 Depreciation .. .. .. 2,792 210 Bad debts written off (Appropriation Act, 1920) .. .. .. 637 1 5 £55,129 12 11 £55,129 12 11 £ a. d. £ s. d. To Balance brought down .. .. 16,667 14 7 By Balance .. .. .. .. 20,456 13 5 Interest on capital .. .. 3,788 18 10 £20,456 13 5 £20,456 13 5' To Balance .. .. .. .. £20,456 13 5 A. S. Kimbell, Under-Secretary for Mines. P. G. Pearce, Accountant.
16
8.-r-l (Pt. 111, Sup.
NATIVE DEPARTMENT. Balance-sheet as at 31st March, 1921. Liabilities. £ s. d. Assets. £ s. d. Capital as at 31st March, 1921 .. 11,430 510 Land .. .. .. £7,185 Sundry creditors .. .. .. 260 0 5 Buildings .. .. .. 1,350 Treasury Adjustment Account .. 29,402 19 7 8,535 0 0 Office furniture, fittings, and equipment 2,650 5 10 Motor-car .. .. .. .. 245 0 0 Sundry debtors— Native Land Court fees outstanding .. 127 8 6 Subscriptions paid in advance .. .. 236 15 0 Excess of expenditure over income .. 29,298 16 6 £41,093 5 10 £41,093 5 10 Income and Expenditure Account for the Year ended 31st March, 1921. Expenditure. Incbme. Native Department — £ s. d. £ s. d. Administration charges— £ s. d. £ s. d. Native Land Court fees .. 6,407 6 5 Salaries .. .. 26,080 4 9 Maori Land Board fees .. 4,547 12 6 Cost-of-living bonus 495 13 11 10,954 18 11 Allowances, overtime, Maori Land Board Commission .. 5,450 10 5 &c:~ .. .. 112 11 7 Fees on application for Native InterExamination of inter- prefers' licenses .. .. .. 55 13 0 prefers .. .. 21 0 0 Translation fees .. .. .. 73 9 0 Office expenses .. 154 2 7 Valuation fees recovered .. .. 1,664 1 6 Postages, &o. .. 1,098 6 8' Excess of expenditure over income .. 29,298 16 6 Printing and stationery 1,419 7 6 Travelling expenses and allowances .. 3.657 17 7 Rent .. .. 1,597 14 10 Audit of accounts .. 322 16 8 Freight, cartage .. 179 5 0 35,139 1 1 Water-supply to Native settlements, banks Ohinemuri River .. 25 0 0 Monument to Hori Ngatai 100 0 0 Pouakani Block survey .. 982 0 0 Expenses Royal Commission .. .. 1,249 16 11 2,356 16 11 Native Land Purchase Branch — Salaries .. .. 1,517 16 0 Cost-of-living bonus .. 11 5 0 Administration and other expenses .. .. 2,410 7 2 < Valuation fees .. 33 12 OJ§ 3,973 0 2 Civil List, Native Purposes — Pensions .. .. 303 10 0 Food and clothing .. 1,732 9 6 Contingencies .. .. 3,992 11 8 6,028 11 2 g £47,497 9 4 £47,497 9 4 Note. —As the valuations of the assets of this Department were made as at the 31st March, 1921, no amounts have been charged for interest and depreciation. G. Shepherd, For Under-Secretary.
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B.—l [Pt. 111, Sup,
3 —8.-1 [Pt. 111, Sup.].
POLICE DEPARTMENT. Balance-sheet as at 31st March, 1921. Liabilities. Assets. Capital: — £ s. d. . £ s. d. Liability to Treasury, 31st March, 1921 569,403 16 8 Sundry debtors .. .. .. 312 10 0 Sundry creditors .. .. .. 3,884 8 7 Stores and equipment .. .. 11,321 10 2 Treasury Adjustment Account .. 401,392 11 2 Motor vehicles .. .. .. 2,860 0 0 Horses .. .. .. .. 180 0 0 Office furniture .. .. .. 7,180 0 0 Automatic pistols .. .. .. 3,641 2 1 Freehold land and buildings .. .. 517,570 0 0 Reserves .. .. .. .. 27,821 0 0 Excess of expenditure over income .. 403,794 14 2 £974,680 16 5 £974,680 16 5 Note —Valuations were not completed until the 31st March, 1921, on which date the assets were taken on charge. As a consequence depreciation and interest on capital for the period covered by the accounts have not been charged. Income and Expenditure Account for the Year ended 31st March, '4921. Expenditure. Income. £ s. d. £ s. d. £ s. d. To Administrative charges : — By Sales of unserviceable or surplus Salaries .. ..305,625 18 0 stores, &c. .. .. .. 363 19 11 Cost-of-living bonus .. 3,027 9 0 Rents of buildings . .•• . .•■ ..■ 269 14 4 * Rent .. .. 2,611 13 5 Rents of reserves .. .. .. 38 14 1 Office expenses .. 974 16 3 Subsidies from local bodies .. .. 1,250 0 0 Printing and stationery 6,280 2 1 Excess of expenditure over income .. 403,794 14 2 Postage and telegrams 6,220 16 1 Telephones.. .. 2,984 210 House allowances .. 18,594 710 Travelling-expenses .. 19,898 8 2 366,217 13 8 Upkeep of bicycles, horses, and motor vehicles .. .. 8,660 0 2 Freight, cartage, &c. .. 4,904 1 2 Supplies, &c. .. .. 1,913 19 11 Fuel, light, water, scavenging .. .. 3,792 16 0 Expenses of prosecutions 1,600 15 3 Prisoners' rations .. 1,044 6 1 Rewards .. .. 983 6 0 Medical expenses .. 330 9 8 Police examinations .. 104 19 3 Maintenance and repairs to buildings, &c. .. 15,578 4 5 Compassionate allowances 258 12 6 Superannuation contributions .. .. 316 14 5 Sundries . . .. 11 4 0 39,499 8 10 £405,717 2 6 £405,717 2 6 A. H. Wright, Commissioner of Police.
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B.—l [Pt. 111, Sup.
PRISONS DEPARTMENT. Balance-sheet as at 31st March, 1921. Assets. Liabilities. £ s. d. £ s ' d. Capital funds —Liability to Treasury on £ s. d. Sundry debtors .. 7,729 9 3 Capital Account, 31st March, 1921 ..602,454 6 6 Stock in general store .. 4,158 19 10 Treasury Adjustment Account .. 68,827 14 11 Additional .. .. 4,774 6 2 Sundry creditors .. .. .. 6,513 0 5 8,933 6 0 Stored crops (assessed value at date) .. .. .. 4,714 0 0 Live-stock .. .. 11,066 6 0 Additional .. .. 1,969 14 0 13,036 0 0 Land (assessed value at date) .. .. .. 101,781 0 0 Loose tools .. 1,529 3 5 Additional .. .. 128 11 3 1,657 14 8 Implements and machinery 5,661 6 0 Additional .. .. 388 14 0 6,050 0 0 Growing crops (assessed value at date) .. .. 3,428 0 0 Office furniture and fittings (assessed value at date) .. 1,502 11 0 Prison furniture and fittings (assessed value at date) — Arms and accoutrements 141 15 2 Furniture and fittings .. 6,144 6 2 Library and school-books 455 16 0 — 6,741 17 4 Motor vans and accessories (assessed value at date) .. 1,800 0 0 Buildings (assessed value at date) .. .. .. 431,179 0 0 Leasehold (assessed value • • at date) .. .. .. 14,408 15 2 Clothing and bedding (assessed value at date) — Clothing .. .. 8,725 19 6 Bedding .. .. 4,540 19 5 13,266 18 11 Excess of expenditure over income .. .. .. 61,566 9 6 £677,795 1 10 £677,795 1 10 — - ri—i=-n..i- r—- ,- i Note. —As all valuations are at the 31st March, 1921, no depreciation is allowed and no charge made for interest on capital. Income and Expenditure Account for the Year ended 31st March, 1921. Expenditure. £ s. d. Income. To Salaries .. .. .. .. 51,987 16 1 By Sales— £ s. d. Advertising, purchase of books, &c. .. 296 18 4 Metal.. .. .. .. 7,712 0 0 Allowances to instructing and other Farm-produce .. .. .. 6,550 0 0 officers .. .. .. 556 15 8 Farm stock .. .. .. 7,565 0 0 Assistance to discharged prisoners .. 50 19 8 Bricks.. .. .. .. 1,190 0 0 Allowances to officers temporarily per- Concrete blocks, &c. .. .. 1,135 0 0 forming higher duties .. .. 911 8 Firewood .. .. .. 168 0 0 Expenses: First Offenders' Probation Boots.. .. .. .. 2,095 0 0 Act .. .. .. .. 384 5 5 Tree-planting realizations .. .. 2,670 0 0 Clothing, bedding, furniture, &c. .. 3,690 12 7 Prison labour employed on public Expenses connected with tree-planting buildings .. .. .. 3,905 0 0 prisons .. .. .. 474 1 11 Prison labour employed on roadworks 123 0 0 Expenses in connection with prisons, Prison labour employed on Invercarfarms, &c. .. .. .. 5,554 10 8 gill rifle range .. .. .. 2,450 0 0 Expenses in connection with prison- Miscellaneous credits .. .. 3,584 0 8 works, &c. .. .. .. 1,405 14 11 Prison labour employed on public Expenses administration Crimes works for which no financial credit Amendment Act, 1910 .. .. 574 16 11 is received. .. .. .. 20,243 0 0 Forage .. .. .. .. 677 1 9 Excess of expenditure over income .. 61,566 9 6 Freight, cartage, &c. .. .. 370 14 4 Fuel, light, and water .. .. 4,549 6 8 Gratuities to prisoners on discharge .. 544 0 2 Lodging-allowances .. .. 3,120 6 8 Materials and expenses in connection with brickmaking .. .. 243 2 8 Medicines and medical comforts .. 901 19 8 Payments to public hospitals, &c. .. 354 2 11 Carried forward .. .. £75,746 18 8 Carried forward .. ..£120,945 10 2
19
B.—l [Pt. 111, Sup.].
PRISONS DEPARTMENT—continued. Income and Expenditure Account for the Year ended 31st March, 1921 — continued. Expenditure. £ s. d. Income. £ a. d. Brought forward .. .. 75,746 18 8 Brought forward .. .. 120,945 10 2 To Payments to prisoners under Crimes Amendment Act .. .. 3,127 15 0 Postage and telegrams .. .. 608 10 5 Printing and stationery .. .. 793 7 9 Rations .. .. .. .. 21,548 9 5 Sanitary services, cleaning, and disinfectants .. .. .. 696 2 2 Telephone subscriptions and expenses 437 5 0 Temporary officers and matrons .. 6,307 11 8 Tools a,nd materials for prison labour 1,855 0 8 Travelling-expenses and conveyance of prisoners .. .. .. 4,024 5 2 Uniforms, &c, for prison officers .. 804 0 5 Workshops equipment .. .. 16 19 9 Expenses in connection with development, draining, and roading, Invercargill .. .. .. 422 11 11 Equipment and instructional work, Invercargill .. .. .. 20 12 2 Cost-of-living bonus .. .. 1,775 11 3 Contingencies, &c. .. .. 83 13 6 Purchase and upkeep of vehicles .. 1,914 15 3 Audit charges .. .. .. 600 0 0 Rental of offices (Government, "build- i ings) .. .. .. .. 162 0 0 £120,945 10 2 £120,945 10 2 C. E. Matthews, Controller-General of Prisons.
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DEPARTMENT OF TOURISTS AND HEALTH RESORTS. Balance-sheet as at 31st March, 1921. Liabilities. Assets. £ s. d. Capital Account—Liability to Trea- £ s. d. Cash held by Receivers and in transit to bank 1,151 14 0 sury, Ist April, 1920 .. .. 418,304 9 2 Sundry debtors .. .. ' .. .. 5,472 4 1 Sundry creditors .. .. 13,378 16 8 Consumable stores on hand .. .. 2,324 12 11 Treasury Adjustment Account .. 64,747 310 Live-stock .. .. .. .. 1,106 6 0 Medical and baths equipment, Rotorua .. 4,237 17 1 Hostel and office furniture and fittings .. 16,893 16 3 Loose tools .. .. .. .. 3,395 13 0 £ s. d. Motor car and truck .. 470 0 0 Less depreciation .. 60 0 0 410 0 0 Buggies and drays .. .. 85 0 0 Less depreciation .. 5 0 0 80 0 0 Steamer, launches, and boats 4,344 11 5 Add additions .. .. 109 18 7 4,454 10 0 Less depreciation .. 267 0 0 4,187 10 0 Telephone system, Milford track .. .. 762 14 2 Water and drainage systems.. 44,969 10 11 Add additions .. .. 11,616 5 1 56,585 16 0 Supply-pipes, Rotorua baths 1,047 3 1 Add additions .. .. 2,367 16 11 3,415 0 0 Electric-lighting plant, Rotorua 16,619 8 11 Add additions .. .. 3,071 11 1 19,691 0 0 Less depreciation .. 640 0 0 19,051 0 0 Wharves and jetties .. 5,010 10 0 Less depreciation .. 200 0 0 4,810 0 0 Bridges .. .. .. 4,498 0 0 Less depreciation .. 200 0 0 4,298 0. 0 Buildings, being sanatorium, baths, hostels, &c. .. 116,476 9 2 Add additions .. .. 1,852 10 10 118,329 0 0 Less depreciation .. 6,000 0 0 112,329 0 0 Land, including fencing, being reserves brought under control of Tourist and Health Resorts Control Act, 1908, and land taken under Publio Works Act for hostels, electric plant, &c. .. .. 181,093 6 3 Add additions .. .. 426 3 9 181,519 10 0 Excess of expenditure over income .. 74,399 6 2 £496,430 9 8 £496,430 9 8 Income and Expenditure Account for the Year ended 31st March, 1921. Dr. Or. To Working accounts—Gross loss— £ s. d. By Working accounts—Gross profit;— £ s. d. Te Aroha Hot Springs .. .. 2,056 18 0 Rotorua electric plant .. .. 3,430 16 0 Rotorua Sanatorium .. .. 4,222 0 2 Rotorua round trip, Waimangu .. 1,991 16 0 Rotorua baths .. .. .. 10,171 4 8 Government Hostel, Waitomo Caves 1,902 15 4 Rotorua water and drainage .. 5,477 2 8 Lake Te Anau steamer service .. 73 14 9 Rotorua Acclimatization District .. 183 18 3 Commission on passenger booking .. 3,410 19 11 Rotorua gardens and reserves .. 4,162 4 6 Sale of pamphlets .. .. 58 8 7 " Lake House" (Government Hos- Miscellaneous (including rents from tel, Waikaremoana) .. .. 726 0 8 reserves other than Rotorua) .. 247 0 9 " Hermitage " (Government Hostel, Balance carried down, being excess of Mount Cook) .. .. .. 1,368 17 3 expenditure over income .. 55,575 12 2 " Glade House " and Te Anau - Milford track .. .. 1,278 10 8 Hanmer Springs .. .. 2,846 6 5 Queenstown .. .. .. 745 19 8 New Zealand Government Agency, Sydney, Australia .. . . 1,640 6 9 New Zealand Government Agency, Melbourne, Australia .. .. 1,446 17 4 Carried forward .. .. £36,326 7 0 Carried forward .. .. £66,691 3 6
21
B.—l [Pt. 111, Sup.J.
DEPARTMENT OF TOURISTS AND HEALTH RESORTS— continued. Income and Expenditure Account for the Year ended 31st March, 1921— continued. Dr. £ s. d. Gr. £ s. d. Brought forward .. .. 36,326 7 0 Brought forward .. .. 66,691 3 6 To Working Accounts — Gross loss— contd. Head Office and New Zealand Agencies— £ s. d. Salaries, &c. .. 10,308 5 2 Travelling-e x pc n s c s, printing, postages, freight, fuel, light, office fittings, &c. .. 2,876 17 6 Advertising .. .. 3,134 6 6 Maintenance of miscellaneous reserves .. 928 19 4 Audit fees .. .. 315 6 8 Telephones .. 348 16 0 17,912 11 2 Subsidies— Port Hills - Akaroa Road .. .. 116 6 9 Bluff-Milford Sound 114 0 0 New Plymouth Expansion League .. 150 0 0 Egmont National Park Board .. 1,000 0 0 Mail-services .. 1,623 15 0 Accommoda tionhouses .. .. 150 0 0 New tracks and roads 651 3 7 Repairs to Fenton Street, Rotorua 250 0 0 4,055 5 4 Rents .. .. .. .. 1,025 0 0 Depreciation .. .. .. 7,372 0 0 £66,691 3 6 £66,691 3 6 £ s. d. To Balance brought down .. .. 55,575 12 2 By Excess of expenditure over income £ s. d. Interest on capital at Ist April, 1920, after charging interest .. .. 74,399 6 2 at 4£ per cent, per annum .. 18,823 14 0 £74,399 6 2 £74,399 6 2 B. M. Wilson, General Manager. A. B. Saunders, Acting Accountant.
[Pt. 111, Sup.] .
22
WAR EXPENSES ACCOUNT. Balance-sheet as at 31st March, 1921. Liabilities. £ s. d. Assets. £ s. d. War Loan capital .. .. .. 80,855,970 0 0 Cash in Public Account .. .. 1,385,296 16 11 Securities issued to cover expenses of Imprests outstanding— £ s. d. raising loans .. .. .. 682,599 14 1 In New Zealand ..379,456 16 1 Contributions, &c, re- In London .. 4,029 2 2 ceived towards War £ s. d. ■ 383,485 18 3 Expenses Fund .. 174,148 10 6 Investments Account (War Loan Less amounts re- moneys) .. .. .. 1,655,500 0 0 fundedand . Investments on account Sinking Fund transferred .. 3,274 13 9 (see contra) .. .. .. 2,507,164 12 2 170,873 16 9 Sundry debtors (see footnote). Pay-warrants issued (see contra) .. 19,400 0 0 Pay-warrants redeemed (see contra).. 19,361 10 0 Remittances received for transmission Remittances to and from soldiers, paid to and from soldiers (see contra) .. 468,514 13 5 (see contra) .. .. .. 466,235 3 2 Sinking Fund (see contra) .. .. 2,507,164 12 2 Ordnance and equipment stocks .. 80,703 12 7 Canteen Fund (credit balance, Canteen Divisional equipment (first) .. 802,470 12 3 Account) .. .. .. 9,513 510 Forage stocks .. .. .. 2,209 110 Sundry creditors (see footnote). Rations stocks .. .. .. 18,541 311 Treasury Adjustment Account (in- Medical and surgical stocks .. 53,584 1 9 terest, &c.) .. .. .. 10,217,709 19 10 Farm stocks (implements, live-stock, crops, &c, at Pukeora and Hanmer) 3,122 16 10 Office furniture and equipment .. 6,998 9 4 Motor transport vehicles (including stocks, spare parts, &c.) .. .. 26,845 14 10 Artificial-limb factory (building, machinery, tools, and stocks) .. 8,931 19 7 Lands and buildings (offices, camps, hospitals, farms, &c.) .. .. 256,701 0 4 Advances to Repatriation Department (Repatriation Act, 1918) .. 1,473,527 911 Unauthorized expenditure (to be refunded) .. .. .. 64 2 6 Loans Flotation Ex- £ s. d. penses Account .. 697,599 4 6 \' Less amount written off for period 1914-21 .. 406,932 17 7 • 290,666 6 11 Excess of expenditure over revenue as per account .. .. .. 85,490,335 9 0 • £94,931,746 2 1 £94,931,746 2 1 Sundry creditors (estimated) . .. £2,408,388 0 0 Sundry debtors (estimated) .. £1,600,440 0 0 Note. —Owing to the difficulties of dissection at this stage and the contingent nature of many items the outstanding liabilities and assets (sundry creditors and debtors) have not been included in the balance-sheet figures, being shown as estimates only. The item " Sundry debtors " consists almost entirely of recoveries expected on adjustment of accounts with Imperial authorities and shipowners in London, and does not include any amount under the heading " Reparation money due from Germany." The item " Sundry creditors " includes various amounts, totalling about £1,350,000, expected to be paid by New Zealand on adjustment of accounts in London, the balance representing the outstanding liabilities on War Expenses Account in New Zealand. Income and Expenditure Account from Beginning of War to the 31st March, 1921. Expenditure. Income. To Advertising, printing and stationery, £ s. d. By Credit balance, Hanmer Farm £ s. d. office expenses, &c. (New Zealand Account .. .. 27 17 7 and abroad) .. .. .. 197,643 0 3 Credit balance, Pukeora Farm Cost of services of Postal Department Account .. .. 839 10 6 re payment of warrants in New Zea- Freights earned by transports 196,633 0 2 land .. .. .. .. 30,517 10 8 Excess of expenditure over in-Half-cost of expenses of raising and come, carried down .. 75,075,992 9 0 distributing relief funds .. .. 5,701 13 7 Preparation of war records and history 7,357 9 9 Camps, expenses of (including concentration) (New Zealand and abroad) 1,075,394 6 7 Clerical assistance (including audit) (New Zealand and abroad) .. 711,113 1 3 Commissions of Inquiry, various, cost of (including Defence Expenditure Commission) .. .. .. 7,816 5 2 Compassionate allowances .. .. 338 6 0 Carried forward .. ..£2,035,88113 3 Carried forward ..£75,273,492 17 3
23
B.—l. [Pt. 111, Sup.].
WAR EXPENSES ACCOUNT— continued. Income and Expenditure Account from Beginning of War to the 31st March, 1921— ctd. Expenditure. £ s. d. Income. £ s. d. Brought forward .. .. 2,035,88113 3 Brought forward ..75,273,492 17 3 To Discharged Soldiers Information Department (covering expenditure up to date of inception of Repatriation Department) .. .. .. 20,860-7 7 Payment to New Zealand Post Office for distribution of war news and casualty lists in New Zealand .. 423,188 0 0 Equipment (boots, clothing, G. S. wagons, ammunition-carts, &c.) (New Zealand and abroad) .. .. 5,080,709 11 4 Forage (New Zealand and abroad) .. 584,527 18 11 Freight on Great Britain and Belgian relief produce .. .. .. 656 16 11 Grants to regimental funds .. .. 3,699 0 0 Grants to soldiers' hostels (New Zealand and England) .. .. 13,158 16 0 Grants to New Zealand War Contingent Association for assistance to fit men on leave in England .. .. 5,743 10 3 Grants (various) and miscellaneous .. 276 510 Half cost of reinsurance of death benefits of members of friendly societies serving with the N.Z.E.F. .. 7,422 9 5 Home defence (forts, harbour patrols, guarding wharves, mine - sweeping, &c.) .. .. .. .. 402,088 16 3 Hospital Ship " Maheno " — Charter hire, fittings, refitting, crew's wages, &c. .. .. .. .. 571,466 9 8 Hospital Ship " Marama " — Charter ... . . : .. hire, fitting, refitting, crew's wages, &c .. .. .. .. 657,871 9 10 League of Nations — New Zealand's proportion of secretariat expenses .. 1,948 0 0 Maintenance of indigent enemy subjects in New Zealand .. .. 102 10 0 Mechanical transport (motor vehicles, bicycles, spare parts, oil, mainten- — ance, &c.) .. .. .. 94,937 5 4 ; . • .; Medals and decorations .. .. 3,058 13 2 Military Service Act, administration of (Medical Boards, recruiting, &c.) .. 299,129 12 9 Medical (expenses and. equipment of hospitals, field hospitals, and ambulances ; surgical instruments ; fees ; dental treatment; artificial - limb manufacturing ; cost of funerals, &c.) 2,085,013 5 10 Military Supplies Purchase Office, salaries and expenses of .. .. 23,875 16 4 National Efficiency Board—Administrative expenses .. .. 16,42119 8 N.Z.E.F. Educational and Vocational Training (New Zealand and abroad) 126,866 13 8 Pay and allowances .. ..30,990,207 3 11 Payments to War Office (per capita) for maintenance of New Zealand troops in the Field (ammunition, extra transport, &c.) .. .. 13,567,249 18 0 Postage, telegrams, cables, &c. (including war news from the United Kingdom) .. .. .. .. 263,119 1 0 Prisoners of war, maintenance of (including expenses of escape and capture, repatriation of aliens, &c.) .. 127,896 9 2 Proportion damages by New Zealand troops during riots at Ismailia, Egypt 2, 540 14 6 Purchase of horses (including transport, wages of grooms, &c.) .. .. 287,685 5 11 Rations (New Zealand and abroad) .. 2,383,742 6 2 Superannuation paid by New Zealand Government on behalf of Civil servants serving with N.Z.E.F. .. 129,821 4 6 Soldiers Financial Assistance Board (assistance granted and administration expenses) .. .. .. 277,302 19 5 Transport of troops, New Zealand and abroad (including charter of steamers, fares, meals, freight, cartage, &c.) .. 8,360,439 6 5 Travelling expenses and allowances (New Zealand and abroad) .. 17,036 1 2 War bonus and cost-of-living bonus to staff (military and civil) .. .. 56,749 2 7 Carried forward .. ..£68,922,694 14 9 ' Carried forward ..£75,273,492 17 3
B.—l [Pt. 111, Sup
24
WAR EXPENSES ACCOUNT— continued. Income and Expenditure Account from Beginning of War to the 31st March, 1921— eld. Expenditure £ s. d. Income. £ s d. Brought forward .. .. 68,922,694 14 9 Brought forward .. 75,273,492 17 3 To Wanganui Detention Barracks —Maintenance charges .. .. .. 3,183 9 1 War graves and memorials (abroad) .. 11,775 14 9 Relief purposes (Belgium, &c.) .. 268,438 15 8 War gratuities .. .. .. 5,660,467 5 5 Loans Flotation Expenses Account (amount written off for period 1914--21) .. .. .. .. 406,932 17 7 £75,273,492 17 3 £75,273,492 17 3 ===== ========= £ s. d. To Excess of expenditure over income, £ 8. d. By Interest on investments .. 780,663 0 0 brought down .. .. .. 75,075,992 9 0 Excess of expenditure over Interest on loans .. .. .. 11,195,006 0 0 revenue (including interest) 85,490,335 9 0 £86,270,998 9 0 £86,270,998 9 0 Note.—The above figures include depreciation on existing assets which have been taken into the balance-sheet at valuation. Certified correct. L. C. Forgie, Officer in Charge War Expenses.
DEPARTMENTAL BALANCE-SHEETS NOT YET READY FOR PUBLICATION. Naval Defence. Public Works. Approximate Cost of Paper. —Preparation, not given ; printing (500 copies), £45.
By Authority: Marcus F. Marks, Government Printer, Wellington.—l 922. Price 9d.]
Permanent link to this item
https://paperspast.natlib.govt.nz/parliamentary/AJHR1921-I-II.2.1.3.3
Bibliographic details
BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF THE VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1920-21., Appendix to the Journals of the House of Representatives, 1921 Session I-II, B-01-part03
Word Count
37,572BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF THE VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1920-21. Appendix to the Journals of the House of Representatives, 1921 Session I-II, B-01-part03
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