Papers Past | Parliamentary Papers | Appendix to the Journals of the House of Representatives | 1922 Session I | BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF THE...

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B.—l [Pt. 111, Supplementary]

1922. NEW ZEALAND.

BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF THE VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1921-22. AUDITED ACCOUNTS. SUPPLEMENTARY TO B.-1 [Pt. III], 1922.

CONTENTS. PAG E PAGE Crown Law .. .. .. .. 2 I Native .. .. .. .. .. 26 Defence .. .. .. .. 3 Naval Defence.. .. .. .. ..27 Development of Water-power .. .. .. 8 j Police .. .. .. .. .. 28 Electric Supply .. .. ... . t 8 Post and Telegraph .. .. .. .. 29 Justice .. .. .. .. 19 Prisons .. .. .. .. .. ,'il Kauri-gum Industry .. .. .. 20 Public Servico Superannuation Fund .. .. 353 Land and Deeds .. .. .. 37 Railways Superannuation Fund .. .. .. 34 Land and Income Tax .. .. .. 21 Repatriation .. .. .. .. 35 Legislative .. .. .. .. .. 22 Stamp Duties .. .. .. .. .. 37 Marine .. .. .. .. .. 23 State Fire .. .. .. .. .. 38 National Provident Fund .. .. .. 25 Tourist and Health Resorts ~ .. .. 39

1 B. 1 [Pt. 111, Sup.].

B.—l [Pt. 111, Sup.l.

CROWN LAW OFFICE. Income and Expenditure Account for the Year ended 31st March, 1922. Expenditure. £ s. d. Income. £ a. d. Salaries .. .. .. .. 5,974 17 6 Law-costs .. .. .. .. 379 18 3 Annual certificates .. .. .. 26 5 0 Balance .. .. .. .. 6,281 18 6 Printing and stationery .. .. 88 18 0 Postages, &c. .. .. .. 35 5 0 Telephone service .. .. .. 54 17 6 Travelling-expenses .. .. .. 2 8 1 (3ourt and registration fees .. .. 52 11 2 Annotating statutes .. .. .. 38 0 0 Sundries .. .. .. .. 21 19 7 Rent .. .. .. .. 170 0 0 Depreciation .. .. .. 196 14 11 £6,661 16 9 £6,661 16 9 £ s. d. £ s. d. Balance brought down .. .. 6,281 18 6 Excess of expenditure over income after Interest on capital .. .. .. 110 5 0 charging interest .. .. .. 6,392 3 6 £6,392 3 6 £6,392 3 6 Balance-sheet as at 31st March, 1922. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. 2,449 17 2 Office furniture .. .. .. 288 6 6 Treasury Adjustment Account .. 6,301 8 8 £ s. d. Depreciation reserve .. .. .. 387 19 7 Libraries .. .. 2,335 0 0 Sundry creditors .. .. .. 14 13 6 Additions .. .. 77 15 9 2,412 15 9 Expenses prepaid .. .. .. 60 13 2 Excess of expenditure over income .. 6,392 3 6 £9,153 18 11 £9,153 18 11 W. C. MacGregor, Solicitor-General. I hereby certify that the Income and Expenditure Account and balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —G. F. C. Campbell, Controller and Auditor-General.

B.—l |Pt. 111, Sup.]

DEFENCE DEPARTMENT. General Revenue Account for the Year ended 31st March, 1922. Dr. £ a. d. I Cr. £ c. d. To Pay, military, civil, and cost-of-living \ By Rent of houses and quarters and hire bonus.. .. .. .: 145,760 3 9 of drill-halls and offices .. .. 1,01113 7 Medical attendance, examinations, and Retold of unexpended amounts of hospital charges .. .. 447 7 (I maintenance grants from units .. 11,252 19 9 Clothing, stores, and ammunition .. 3,544 19 2 ! Kit deficiencies .. .. .. 117 10 8 Grants for rifle shooting ... .. 319 13 0 Profit derived from the sale of horses 113 7 9 Advertising, printing, stationery, post- Interest from mortgage on building at ages, repairs, and washing .. 5,228 18 3 j Invercargill .. .. .. 20 0 0 Maintenance, repairs, and hire of drill- Crazing rights on rifle ranges .. 211 17 7 halls, buildings, grounds, boat-sheds Excess of expenditure over income and launches, and rent of offices .. 7,622 11 11 (carried down) .. .. .. 230,635 16 4 Cost and upkeep of targets .. 939 8 9 Rations, fuel, light, and water .. 2,214 10 6 Uniform allowance to officers, noncommissioned officers, and men .. 2,394 13 (i New Zealand Cross grants, law-costs, and funeral expenses .. .. 379 13 9 Passages and expenses of officers and Cadets abroad on duty .. .. 9,039 5 1 Pay of officers abroad on duty .. 1,956 1 2 Refund of Customs duties .. .. 438 11 6 Military education of troops ••. 112 15 9 Contribution towards liability of Imperial Government for pensions of officers and non - commissioned officers while serving in New Zealand 882 8 0 Travelling - expenses, railway fares, steamer fares, freights, and cartage 18,559 17 6 Horse-hire, maintenance, and veterinary stores .. .. .. 1,11.4 14 11 Maintenance of rifle ranges.. .. 575 19 10 Compensation, pensions, and special allowances .. .. .. 102 10 9 Forage .. .. .. .. 597 15 1 Proportion of salaries and rent of High Commissioner's Office .. .. 900 0 0 Purchase of coal from the Admiralty and expenses incidental thereto .. 4,057 17 1 Refund to Lieutenant H. A. Wilson of travelling allowances and expenses while on relieving duty at Palmerston North .. .. .. 24 7 6 Contingencies .. .. .. 1.2 8 6 Dominion Rifle Association. Railway and steamer fares.. .. 1,091 2 8 Pay, travelling allowances and expenses of Permanent Staff detailed for duty, &c. .. .. .. 200 16 5 Cost and upkeep of targets .. 229 11 3 Printing and stationery .. .. 38 0 0 Contribution towards cost of sending winner of N.Z. rifle championship to compete at Bisley .. .. 200 0 0 Miscellaneous charges .. .. 138 12 9 Rifle Clubs. Share of pay of military staffs .. 750 0 0 Railway fares .. .. .. 511 8 6 S.A. ammunition issued at less than cost price .. .. .. 2,366 3 9 Cost and upkeep of targets and ranges 243 7 0 Miscellaneous charges .. .. 131 3 10 Carried forward .. £213,127 3 5 Carried forward .. £243,363 5 8

B.—l [Pt. 111, Sup.

DEFENCE DEPARTMENT— continued. General Revenue Account for the Ybiar ended 31st March, 1922 — continued. Dr. £ s. d. Cr. £ 3. d. Brought forward .. ..213,127 3 5 Brought forward .. .. 243,3363 5 8 General Headquarters School. To Pay of Permanent Staff and students 8,2]5 19 2 Advertising, printing, stationery, postages, cleaning, and washing .. 143 16 10 Rations, fuel, light, and water .. .1,270 16 0 Stores, ammunition, and clothing .. 1,816 8 3 Travelling expenses and allowances of students .. .. .. 1,397 12 0 Maintenance and repairs of buildings 151 4 4 Depreciation on buildings .. .. 80 5 0 A 'on-effective Services. Pay of officers and non-commissioned officers on leave pending retirement 1,401. 311 Compensation to officers of the Department in lieu of superannuation, compassionate allowances, and pensions .. .. .. .. 9,147 16 10 South African and other pensions pay- , able under special Acts .. .. 2,992 18 11 Amount required to recoup imprest accounts for vouchers lost in transit afterpayment .. .. .. 115 15 5 Depreciation on— Offices, houses, and £ s. d. quarters .. 3,310 19 7 Furniture .. .. 191 6 0 3,502 5 7 £243,363 5 8 £243,363 5 8 £ s. d. To Balance brought down .. .. 230,635 .16 4 By Excess of expenditure over income, £ s. d. Interest on capital, one year on after charging interest on capital.. 338,489 7 7 £2,396,745 16s. 6d. at 4J per cent. 107,853 11 3 £338,489 7 7 £338,489 7 7 Territorial Revenue Account for the Year ended 31st March, 1922. Dr. £ s. d I Cr. £ s. d. To Pay, military, civil, Territorial, and | By Hire of drill-halls.. .. .. 939 2 5 cost-of-living bonus .. .. 33,034 1 8 I Grazing-rights on rifle ranges .. 565 0 3 Clothing, stores, and ammunition .. 41,827 10 7 Kit deficiencies and fines .. .. 601 7 8 Grants for rifle shooting .. .. 536 7 0 Excess of expenditure over income .. 95,736 4 9 Medical examination, attendance, and hospital charges .. .. 240 17 10 Advertising, printing, stationery, postages, repairs, and washing .. 841 2 7 Maintenance, repairs, and hire of drillhalls, grounds, boat - sheds, and launches .. .. .. 2,247 17 10 Compensation and special allowances 192 9 7 Cost and upkeep of targets .. 59 9 6 Rations, fuel, light, and water .. 1,599 7 9 Maintenance grants to and military education of troops .. .. 4,071 4 4 Courts of Inquiry and rewards to the Police Force .. .. ... 21 1 0 Travelling - expenses, railway and steamer fares, freights and cartage 11,286 2 8 Horse-hire, maintenance, and veterinary stores .. .. .. 127 15 5 Depreciation on drill-halls, offices, and quarters .. .. .. 1,756 7 4 £97,841 15 1 £97,841 15 1

B.—l [Pt. 111, Sup.].

DEFENCE-JDEPARTM ENT— continued. Cadets Revenue Account for the Year ended 31st March, 1922. Dr. £ s. d. Cr. £ s. d. To Pay, military, civil, and cost-of-living By Hire of drill-halJs.. .. .. 1,045 6 5 bonus .. .. .. .. 35,723 8 0 Grazing-rights on rifle ranges .. 635 13 11 Clothing, stores, and ammunition .. 50,066 9 I Kit deficiencies and fines .. .. 171 5 4 Grants for rifle shooting .. .. 614 J 3 0 Excess of expenditure over income .. 101,4.20 18 5 Medical examination, attendance, and hospital charges .. .. 326 13 11 Advertising, printing, stationery, postages, repairs, and washing .. 1,042 7 1 Maintenance, repairs, and hire of drillhalls, grounds, boat - sheds, and launches .. .. .. 3,097 9 5 Compensation and special allowances 80 15 3 Cost and upkeep of targets .. 11l 14 6 Rations, fuel, light, and water .. 1,143 7 6 Maintenance grants to and military education of troops .. .. 1,071 2 7 Travelling - expenses, railway and steamer fares, freights, and cartage 7,983 0 3 Horse-hire, maintenance, and veterinary stores .. .. .. 336 5 2 Depreciation on drill-halls, offices, and quarters .. .. ■ .. 1,975 18 1 £103,273 4 1 £103,273 4 1 Aviation. Revenue Account for the Year ended 31st March, 1922. Di. £ s. d. Cr. £ s. d. To Pay, military, and cost-of-living bonus 489 510 By License fees, pilots, and mechanics .. 35 0 6 Printing, stationery, and postages .. 516 7 Revenue from aerial transport of mails 36 0 0 Travelling - expenses, railway and Excess of expenditure over income .. 16,782 8 2 steamer fares, freights, and cartage 4,099 0 9 Expenses and upkeep of Government machines .. .. .. 6,182 19 9 Subsidies to aviation companies .. 600 0 0 Expenses in connection with air-mail service .. .. .. .. 1,960 0 0 Miscellaneous charges .. . . 334 7 6 Depreciation on buildings, machines, and stock .. .. .. 2,136 8 3 £15,853 8 8 £15,853 8 8 " Janie Seddon " Launch. —Revenue Account for the Year ended 31st March, 1922. Dr. £ s. d. Cr. £ a. d. To Pay, military, and cost-of-living bonus By Hire of vessel .. .. .. 758 8 3 and overtime .. .. .. 1,848 10 5 Excess of expenditure over income .. 1,815 11 11 Paint, oil, and spares .. .. 32 1 5 Fuel .. .. .. .. 291 6 3 Maintenance and repairs .. .. 203 11 11 Inspection of machinery .. 417 6 Depreciation on vessel .. .. 193 12 8 £2,574 0 2 £2,574 0 2

B.—l [Pt. 111, Sup.] .

DEFENCE DEPARTMENT— continued. " Lady Roberts " Launch.—Revenue Account for the Year ended 31st March, 1922. Dr. £ s. d. Cr. £ s. d. To Pay, military, and cost-of-living bonus 779 0 0 By Hire of vessel .. .. .. 79 4 4 Fuel and oil .. .. .. 294 14 6 Excess of expenditure over income .. 1,204 14 10 Maintenance and repairs .. .. 27 4 8 Inspection of machinery .. .. 3 0 0 Depreciation on vessel .. .. 180 0 0 £1,283 19 2 £1,2,83 19 2 War Accounts and Records in Account with Defence Department. Dr. £ s. d. Or. £ s. d. To Stationery issued from Defence stocks 120 0 0 By Cartages done by Mechanical TransWorks Branch expenses at Trentham 1,464 11 9 port .. .. • .. .. 1,815 910 Expendable stores and cleaning ma- Army Service Corps stores, rations, terial issued from Defence stocks .. 365 11 0 and forage supplied to Defence DeBalance .. .. .. .. 306,819 2 11 partment .. .. .. 793 13 9 Rations issued to General Headquarters School .. .. 1,252 1 0 Drugs and medical stores supplied to Defence Department .. .. 1,055 10 6 Buildings and huts removed from Featherston and used by Defence Department .. .. .. 705 0 0 Furniture returned to Genera] Headquarters .. .. .. 310 2 0 Aviation stores supplied to Sockburn 546 13 5 Ordnance stores taken over at Christchurch .. .. .. 623 7 11 Divisional equipment taken over and issued to Defence units .. .. 301,167 7 3 £3308,209 5 8 £308,269 5 8 By Balance in favour, cleared through Treasury Adjustment Account to close Defence books .. ..£306,319 2 11 Treasury Adjustment Account for the Year ended 31st March, 1922. Dr. I Or. To Treasury Ordinary Territorial £ s. d. By Expenditure —■ £ s. d. £ s. d. and Miscellaneous Revenue Consolidated Fund — Accounts .. .. 5,242 911 Vote 30, N.Z. Military Balance carried down .. 850,312 511 Forces and Cadets .. 373,791 811 Vote 31, Aviation .. 8,361 3 7 Vote 32, Non-effective . . 11,982 7 4 Vote 333, Rifle Clubs .. 21,316 0 0 _. 415,450 14 10 Under special Acts — Schaeffer, McGuire, and others .. .. 18 6 0 Walsh and others .. 50 0 0 Defence Act .. .. 2,924 12 11 , 2,992 18 11 Public Works FundVote 64, Contingent Defence .. 15,586 0 4 War accounts and records .. 306,319 2 11 Public Works Department 626 0 0 306,945 2 11 Interest on capita! .. .. .. 107,853 11 3 Cash in hands of the High Commissioner .. .. 5,844 19 11 Cash in the hands of New Zealand imprestees .. .. 881 7 8 6,720 7 7 £855,554 15 10 £855,554 15 10 By Balance brought down .. .. £850,312 5 11

B.—l [Pt. 111, Sup.

DEFENCE DEPARTMENT— continued. Balance-sheet as at 31st March, 1922. Liabilities. £ s. d. Assets. £ s. d. Capital funds—Liability to Trea- Sundry debtors .. .. .. .. 5,3351 3 2 surv on Capital Account, Ist Consolidated Fund — April, 1921 .. .. 2,396,745 .1.6 6 Live-stock—Horses at valuation .. .. 398 10 6 Treasury Adjustment Account.. 850,312 511 Ordnance stocks at vocabulary figures .. 1,213,477 12 9 Sundry creditors .. .. 18,440 9 3 Stationery and publications .. .. 2,311 15 4 Armaments and ammunition (depreciation not disclosed) .. .. .. .. 473,619 9 2 £ s. d. Defence vessels and stores .. 6,000 0 0 Additions .. .. 454 9 8 6,454 9 8 Less depreciation .. 373 12 8 6,080 17 0 Aerial machines and spares.. 41,275 3 4 Additions .. .. 589 10 8 41,864 14 0 Less depreciation and spares, consumed .. .. 8,095 15 11 33,768 18 1 Unit equipment and stocks.. 454,002 5 5 Less Stock Suspense Ac count .. .. 451 2 6 453,551 2 11 Less depreciation .. 96,545 12 4 357,005 10 7 Oil and spirits .. .. .. 1,049 0 0 Furniture .. .. 20,963 .1.8 2 Less depreciation .. 944 12 0 20,019 6 2 Public Works Fund— Land and buildings .. 589,943 0 0 Additions .. .. 7,775 9 7 597,718 9 7 Less depreciation .. 7,212 7 6 590,506 2 1 Mortgages on building, Invercargill •• .. 400 0 0 Less repayment .. .. 200 0 0 200 0 0 Stamps .. .. .. .. 534 13 7 Cash in the hands of High Commissioner and imprestees in New Zealand .. .. 6,726 7 7 Excess of expenditure over income— £ s. d. Aviation Revenue Account 15,782 8 2 General Revenue Account 338,489 7 7 Territorial Revenue Account 95,736 4 9 Cadets Revenue Account.. 101,420 18 5 " .Tanie Seddon " Revenue Account .. .. 1,815 11 11 " Lady Roberts " Revenue Account .. .. 1,204 14 10 554,449 5 8 £3,265,498 11 8 £3,265,498 11 8 H. M. Griffen, Lieut.-Colonel, Director of Financial Services. 14th June, 1922. Guy C. Felton, Captain, Accountant. I hereby certify that the balance-sheet and Revenue Accounts have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. A memorandum embodying certain suggestions with regard to future balancesheets has been transmitted to the Department.—G. F. C. Campbell, Controller and Auditor-General.

8.-l [Pt. 111, Sup.].

DEVELOPMENT OF WATER-POWER. STATEMENT OF ACCOUNTS AT THE 31st MARCH, 1922. General Balance-sheet at 31st March, 1922, compared with Position at 31st March, 1921.

1920-21. Liabilities. 1921-22. 1920-21. | Assets. 1921-22. £ s. d. 405,000 0 0 64,000 0 0 Aid to Water-power Works and Electric Supply Accounts — Debentures issued — At 4 per cent, interest At 4J per cent, interest Bonds issued (due 1930) at 5 per cent. interest N.Z. Consolidated stock — At 5 per cent, interest (due 1930) At 6 per cent, interest (due 1936-51) .. At 6 per cent, interest (due 1936-51) .. £ s. d. 350,000 0 0 119,000 0 0 56,150 0 0 1,331,360 0 0 1,076,938 9 3 | 807,703 17 0 | 3,' £ s. d. £ s. d. Lake Coleridge scheme — 567, 704 2 8 Assets as per separate balance-sheet Profit and Loss Account —Accumulated 1 30,673 18 4 loss to date 598,378 1 0 | Waikato River schemes — Horahora Assets as per separate £ 8. d. 294,848 8 7 balance-sheet .. 404,933 6 10 Profit and Loss Ac,741,152 6 3 count — ■ Accumu8,404 3 3 lated loss to date.. 5,882 15 9 !! £ s. d. 814,050 14 1 29,175 9 5 £ s. d. 843,226 3 6 56,500 0 0 1,331,010 0 0 Waihi Gold-mining Company (Limited) — Purchase of Horahora works —Deed of security at 5 per cent, interest •• 3,! 212,500 0 0 l 303,252 11 10 ■ Arapuni — ,953,652 6 3 | Headworks and sur11,276 0 10 veys .. .. 13,848 13 9 Land at Auckland .. 500 0 0 40,326 12 8 Stocks of material for line to Auckland .. 46,353 0 0 Interest during construction, 4J per cent. .. .. 2,706 13 8 410,816 2 7 212,500 0 0 '• 212,500 0 0 3,953,652 6 3 j Consolidated Fund — Interest accrued on loans to 31st March, 1922 Interest on Lake Coleridge expenditure to 31st March, 1921 Interest on Waikato expenditure to 31st March, 1921 i 40,326 12 8 19,165 3 5 i 1,417 2 3 Lake Coleridge scheme — Depreciation reserve Sundry creditors ; 63,408 7 5 44,750 17 9 7,590 7 4 54,536 19 0 12,148 18 6 54,536 19 0 12,148 18 6 10,210 10 7 7,411 6 11 11,276 0 10 | I — Mangahao River scheme — 5,680 10 4 Land and easements 66,685 17 6 8,408 1 6 Headworks, dams, tunnels, &c. 21,213 1110 Roads, trams, &c. 3,902 13 2 Pipe-lines, &c. 6,919 2 2 Buildings 17,62117 6 3,815 17 0 Power plant and machinery .. 51,092 8 8 Construction plant, tools, &c. .. 6,635 7 11 10,003 9 7 Workers'accommodation 12,437 8 3 Surveys, engineering, &c. 19,636 10 7 Material on hand 5,014 0 0 .. Interest during construction, 4f per cent. 11,276 0 10 —. 8,527 11 2 i 52,676 0 0 39,487 10 8 5,098 16 7 12,611 6 1 2,859 15 4 78,301 16 4 28,151 17 0 23,004 4 4 56,955 14 9 16,929 1 3 474,224 10 0 39,1 fifiS 15 ft 5,653 4 9 3,673 14 5 Horahora scheme — Depreciation reserve Sundry creditors i 10,210 10 7 7,411 6 11 66,685 17 6 17,621 17 6 5,680 10 4 8,408 1 6 21,213 11 10 3,902 13 2 6,919 2 2 3,815 17 0 51,092 8 8 10,003 9 7 12,437 8 3 19,636 10 7 8,527 11 2 52,676 0 0 39,487 10 8 5,098 16 7 12,611 6 1 2,859 15 4 78,301 16 4 28,151 17 0 23,004 4 4 56,955 14 9 16,929 1 3 Mangahao scheme — Sundry creditors .. .. I 6,635 7 11 jl Waikaremoana scheme — Sundry creditors .. .. .. I I 5,014 0 0 I 324,603 13 6 1,544 15 1 6 17 0 Interest on securities held by Investment Fund — — Sundry debtors 143,109 13 1 I 143,109 13 1 324,603 13 6 1,544 15 1 2,151,257 6 11 Lake Waikaremoana scheme — f Access roads and bridges .. .. -1 | Pipe-lines .. .. .. .. i 2 906 17 4 J P° wer h° use building and machinery ' i Compensation for land Engineering survey and office expenses .. [_ Interest during construction, 4J per cent. 2,906 17 4 : 32,079 12 3 12,525 5 0 9,544 12 3 5,327 10 0 1,573 19 6 1,515 5 3 32,079 12 3 12,525 5 0 9,544 12 3 5,327 10 0 1,573 19 6 1,515 5 3 62,566 4 3 Carried forward ,566 4 3 t 4,089,936 1 10 4, ,089,936 1 10 1,058,923 4 1 Carried forward 1 1,706,165 6 4 " 1,058,923 4 1 1,706,165 6 4 1

B.—l [Pt. 111, Sup.]

General Balance-sheet at 31st March, 1922, compared with Position at 31st March, 1921— continued.

I hereby certify that the general balance-sheet has been duly examined and compared with the p a Waldie relative books and documents submitted for audit and correctly states the position as disclosed , . „' ~'■ „, , V> tViPrpViv Accountant, Public Works Department. tiiereb y- G. F. 0. Campbell, Controller and Auditor-General.

2—B. 1 LPt. 111, Sup.].

1920-21. Liabilities. 1921-22. I 1920-21. Assets. 1921-22. £ s. d. 2,151,257 6 11 Brought forward ! £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 4,089,936 1 10 1,058,923 4 1 Brought forward .. .. .. ' 1,706,165 6 4 Other schemes, surveys, &c. — North Island — 376 13 11 Aratiatia (Waikato River) .. .. 376 13 11 413 9 6 Huka Falls (Waikato River) .. 423 9 6 2,778 17 3 Hut* River (including dam site) .. 2,754 17 3 38 9 0 Makuri River .. .. .. 38 9 0 1,216 19 7 i Rotoiti-Kaituna .. .. .. 1,355 4 4 879 16 8! Tauherenikau River .. .. 879 16 8 236 6 8 Wairua River .. .. .. 236 6 8 1 6,064 17 4 5,940 12 7 ■ South Island — 803 1 9 Clarence River .. .. .. 803 1 9 5 0 0 Lake Kanieri . . .. .. 5 0 0 129 15 9 Nelson-Marlborough .. .. 749 8 2 96 1 0 Timaru-Oamaru .. .. .. 96 1 0 519 12 7 Opihi River .. .. .. 519 12 7 17 7 0 Toaroha River .. .. .. 17 7 0 543 0 5 Teviot River .. .. .. 543 0 5 11 19 0 | Upper Taieri River .. .. 11 19 0 475 5 8 Lake Hawea .. .. .. 475 5 8 — 3,220 15 7 2,601 3 2 General expenditure not chargeable to any 4,259 15 4 individual scheme .. .. .. .. 4,404 9 11 Balance in Electric Supply Account at the — ■ end of the vear— 40,495 8 9 Gash in Public Account .. .. 4,788 11 1 In hands of Government officers in New 1,517 0 0 Zealand .. .. .. .. ! 1,309 17 6 In hands of Government officers in 36,760 3 0 London .. - .. .. .. 60,558 10 6 — 66,656 19 1 78,772 11 9 Investment Account (funds invested until 1,000,760 0 0 actually required for use) .. .. .. 2,104,460 0 0 3,890,972 8 3 Interest accrued on investments to 31st March, 1922 .. .. .. .. 28,905 17 2 3,890,972 8 3 28,905 17 2 Suspense Accounts — 3,919,878 5 5 Treasury charges for raising loans .. j 134,643 6 3 Interest not allocated to any scheme .. 35,414 10 2 3,919,878 5 5 170,057 16 5 170.057 16 5 l*U,UUi ID U 2,151,257 6 11 2,151,257 6 11 ! I £4,089,936 1 10 2,151,257 6 11 £4,089,936 1 10 ===== = , £4,089,936 1 10 ,089,936 1 10

B.—l [Pt. 111, Sup.

LAKE COLERIDGE HYDRO-ELECTRIC-POWER SUPPLY. Profit and Loss Account for Year ended 31st March, 1922, compared with Year ended 31st March, 1921. Gross Revenue Account.

1920-21. 1921-22. 1920-21. 1921-22. £ s. d. 2,366 8 7 1,562 1 5 118 9 7 764 0 9 67 11 0 41 9 4 26 12 8 649 18 7 133 0 2 272 19 3 I To Generating expenses, headworks, and power- ■! house — Salaries Wages Supplies Transport of stores, &c. Maintenance and repairs — Maintenance, Harper diversion .. Headworks Pipe-lines Power-house building .. Power-house machinery Roads and fences Staff residences, &c. £ s. d. 2,971 13 3 1.016 16 11 195 10 9 651 11 0 1,002 10 2 49 1 10 49 0 0 987 7 10 256 13 4 120 11 4 7 £ s. d. 7,300 16 5 £ s. d. £ s. d. By Sale of energv — 47,874 0 10 Wholesale .. 1,767 8 5 Retail L 49,641 9 3 r 18 5 2 Discounts forfeited .. .. .. £ s. d. 52,866 7 0 1,869 15 11 10 3 £ s. d. _ Rents — 630 0 10 Land and buildings 157 10 0 Electric lines 63 7 0 „ plant 813 17 10 169 14 0 20 14 4 6,002 11 4 Transmission- line — Salaries Transport, including upkeep of horses, traps, cars, and cycles .. .. j Repairs to power-lines Repairs to roads .. .. 518 6 4 593 0 10 1,897 11 3 146 10 0 1 l;l q c 850 17 10 544 2 4 747 4 4 1,645 19 2 200 0 0 3,137 5 10 Fees for testing and repairing electrical ap341 10 0 pliances 746 3 1 3 3,155 8 5 3,155 8 5 1,270 12 2 749 12 7 156 7 7 Substation, Addington — Salaries Wages Supplies Maintenance and repairs — Buildings and yards .. Machinery .. .. 1,124 9 7 679 0 9 145 12 11 185 11 5 147 11 8 I _. Stand-by provision : Fees from wholesale 160 0 0 consumers .. Supervision charges on works not connected 30 0 0 with Lake Coleridge, carried out by staff 31 8 6 Royalty on shingle sold Interest from local bodies in respect of 22 16 1 reticulations sold on deferred payment .. 276 18 9 Earnings motor-vehicles 160 0 0 ! 285 11 0 113 14 5 ! 2,575 17 9 z, zaz o 4 156 19 4 225 9 11 1 16 0 96 1 2 1,405 3 2 761 10 11 534 13 7 Distribution — Salaries .. .. .. .. | Wages .. .. .. .. J Transport, including upkeep of motor lorry and car Maintenance of feeder cables, transformer stations, and tools Maintenance of secondary distribution Maintenance of and testing meters Earth-testing 208 18 10 12 4 143 7 1 1,686 19 8 772 14 4 244 1 5 289 3 2 — — 3 J,346 6 10 i 3,024 14 9 16,084 18 0 51,373 5 7 Carried forward .. 1 1 14,740 9 8 Carried forward .. 15 3,084 18 0 56,813 15 ••

B.—l [Pt. 111, Sup.

LAKE COLERIDGE HYDRO-ELECTRIC-POWER SUPPLY— continued. Profit and Loss Account for Year ended 31st March, 1922, compared with Year ended 31st March, 1921— continued. Gross Revenue Account — continued.

1920-21. 1921-22. 1920-21. 1921-22. £ s. d. 14,740 9 8 Brought forward To Stand-by provision — Payment to Christchurch Tramway Board Payment to Christchurch Tramway Board, for energy supplied £ s. d. £ s. d. £ a. d. 16,084 18 0 51,373 5 7 Brought forward £ s. d. £ s. d. 56,813 15 3 1,350 0 0 1,350 0 0 3,235 8 4» ■ 4,585 8 4 1,337 13 2 2,687 13 2 Management and general expenses — Salaries Sick and holiday pay to workmen Travelling-expenses Office-rent Rent of other buildings Postages and telegrams Telephone subscriptions Printing and stationery Advertising Accident insurance Accident pay Fire insurance Legal expenses Audit fees Meter-reading and line-inspection Commission on collection of accounts.. Electrical testing Bad debts Miscellaneous trade expenses 1 2,112 4 8 215 16 1 156 18 5 200 0 0 45 12 6 144 5 4 85 3 8 129 0 1 62 7 4 4 7 7 2,316 7 3 174 12 8 184 0 4 i 200 0 0 65 10 0 178 5 2 111 5 5 125 17 3 53 12 3 71 1 10 5 5 0 59 0 0 319 18 10 70 5 1 222 15 8 526 16 1 78 8 9 50 0 0 377 4 11 66 9 0 714 11 5 1 12 11 15 15 4 9 4 4 3,913 6 5 25,910 15 1 21,341 9 3 30,031 16 4 Balance to Net Revenue Account 30,903 0 2 — £51,373 5 7 £56,813 15 3 £51,373 5 7 £56,813 15 3 Net Revenue Account. £ s. d. 7,946 2 5 18,638 17 8 3,446 16 3 £ s. d. To Depreciation at 2 per cent, per annum on completed work .. 8,423 10 0 Interest for year ended 31st March .. .. .. 20,981 1 3 Balance to Profit and Loss Appropriation Account .. 1,498 8 11 £30,903 0 2 i £ s. d. 30,031 16 4 By Balance from Gross Revenue Account £30,031 16 4 £ s. d. 30,903 0 2 £30,031 16 4 ; £30,031 16 4 £30,903 0 2

B.—l [Pt. 111, Sup.] .

LAKE COLERIDGE HYDRO-ELECTRIC-POWER SUPPLY-continued. Profit and Loss Appropriation Account.

: i 1920-21. 1921-22. 1920-21. 1921-22. £ a. d. 34,120 14 7 To Balance from previous year's statement .. . £ s. d. £ s. d. 30,673 18 4 3,446 16 3 j By Balance from Net Revenue Account 30,673 18 4 Balance to balance-sheet —Accumulated loss £ s. d. 30,673 18 4 £ s. d. 1,498 8 11 29,175 9 5 L £30,673 18 4 £34,120 14 7 | £30,673 18 4 £30,673 18 4 £34,120 14 7 Depreciation Reserve Account. £ s. d. To Amounts written off motor vehicles and tools 44,750 17 9 Balance to balance-sheet .. £44,750 17 9 £ a. d. £ s. d. .. | 427 9 6 35,389 4 2 By Balance from previous year's statement .. 54,536 19 0 1,415 11 2 Interest at 4 per cent, per annum 7,946 2 5 Amount set aside as per Profit and Loss Account .. j £54,964 8 6 £44,750 17 9 £ s. d. 44,750 17 9 1,790 0 9 8,423 10 0 j £54,964 8 6 £54,964 8 6 | Note. —The State Supply of Electrical Energy Act provides for the establishment of a sinking fund of 1 per cent, per annum when profits are available for the purpose, and for the payment of arrears of sinking-fund contributions out of any future profits. The arrears of sinking fund (at 4 per cent, interest) since commencement of operations in 1915 total £29,855.

B.—l IPt. 111, Sup.] .

LAKE COLERIDGE HYDRO-ELECTRIC-POWER SUPPLY— continued. Balance-sheet at 31st March, 1922.

1920-21. 1921-22. 1920-21. Liabilities. 1921-22. Assets. £ s. d. 44,750 17 9 4,303 1 5 2,478 4 5 430 16 2 313 5 4 65 0 0 Depreciation Reserve Account Sundry creditors — On open accounts On contracts Wages accrued Payment for current in advance .. Consumers guarantee deposits on Reserve Accou jditors — ion accounts ntracts .. 3 accrued ent for current in mere guarantee d< uried to general I assets as per contr otal liabilities as 8 int i advam leposits balanceTO above ice .. s-sheet — 3, 6, 1, .. 843 66 £ s..d. 3,996 14 1 6,496 15 9 1,217 2 0 308 6 8 130 0 0 £ s. ( !,996 14 i,496 15 ,217 2 308 6 130 0 (,226 3 i,685 17 d. 1 9 0 8 0 6 6 £ s. d. £ s. d. Works at Lake Coleridge— £ s. d. £ s. d. 54,536 19 Ol 4,229 16 4 Land, including fencing and planting .. .. 4,229 16 4 5,317 4 6 Coalgate Gorge Road .. .. .. .. 5,317 4 6 7,566 3 8 Service roads .. .. .. .. .. 7,566 3 8 279 12 8 Service telephones .. .. .. .. 279 12 8 17,392 17 2 j j Headworks — 78,543 17 9 Tunnel, including inlet and outlet works 79,558 18 8 44,444 1 5 Pipe-lines.. .. .. .. 64,457 13 2 12,148 18 6 1,996 16 2 Tram-line .. .. .. .. 1,996 16 2 410 17 7 Weir at lake-outlet, gauges, and fencing 410 17 7 12,778 19 1 Harper River diversion works .. 17,355 2 8 — •— 163,779 8 3 ' 138,174 12 0 Power-house — 776,540 6 0 23,162 17 10 Buildings, &c. .. .. .. 24,854 2 6 54,861 8 0 Machinery, &c. .. .. .. 74,555 9 3 178 4 9 Office furniture, fittings, &c... .. ! 231 2 1 j 99,640 13 10 7,590 7 4 598,378 1 0 52,341 5 1 Balance carried to general balance-sheet — Total assets as per contra Less total liabilities as above 843,226 3 6 66,685 17 6 546,036 15 11 Carried forward 78,202 10 7 Accommodation for staff and workmen — 14,181 13 1 Buildings, fencing, &c. .. .. .. 14,298 7 4 Transmission-line — 4,044 4 8 Land .. .. .. .. 4,051 11 8 44,766 0 4 Power-lines to Christchurch .. .. 85,249 6 6 Power- lines to South Canterbury .. 33,270 18 7 2,403 18 2 Telephone-system .. .. .. 2,403 18 2 Linemen's cottages, depots, tools, and 258 1 7 equipment .. .. .. .. 3,118 12 10 6,588 12 4 Alterations to public telegraph-lines .. 6,588 12 4 3,203 1 10 Point Switching Station .. .. 2,060 8 7 136,743 8 8 61,263 18 11 Addington Substation — 3,480 9 0 Land, including cottages .. .. 3,483 0 5 3,845 2 3 Substation buildings .. .. .. 3,875 6 0 16,170 6 1 Machinery, &c. .. 27,954 19 0 3,599 0 4 Store buildings and workshops .. .. 5,829 10 7 41,142 16 0 27,094 17 8 843,226 3 6 336,310 9 5 Carried forward .. .. .. .. 472,997 11 3 598,378 1 0 843,226 3 6 336,310 9 5 I •■ 472,997 11 3

B.—l [Pt. 111, Sup. I.

LAKE COLERIDGE HYDRO-ELE CTRIC-POWER SUPPLY— continued. Balance-sheet at 31st March, 1922— continued.

1920-21. Liabilities. 1921-22. 1920-21. Assets. 1921 -22. £ s. d. 598,378 1 0 Brought forward .. £ s. d. t s. 843,226 3 i. £ s. d. 6 336,310 9 5 6,882 12 7 4,834 0 6 6,913 8 7 16,354 5 7 7,729 4 6 1,406 8 4 622 9 9 310 14 5 1,516 12 8 i . • i . i £ s. d. £ s. d. Brought forward .. .. .. .. .. 472,997 11 3 Primarv distribution — Supply cables—Christchurch City .. 6,829 9 4 Christchurch Tramways .. 4,834 0 6 Lyttelton .. .. 7,013 3 9 Northern .. .. 16,513 15 8 Southern .. .. 10,786 5 1 Motukarara .. .. 3.515 12 4 Lightning-arresters .. .. .. 622 9 9 Tools and equipment .. .. .. I 300 4 5 Alterations to public telegraph-lines .. 1,516 12 8 eel cm in a £ s. d. 472,997 11 3 46,569 16 11 19,052 0 9 8,817 17 4 27,869 18 1 16,147 16 5 8,452 10 4 93 15 10 8,852 3 3 1,729 3 9 173 19 1 236 16 7 ! 51,931 13 6 Secondary distribution — Supply cables and reticulation .. .. 22,024 17 3 Local substations .. .. .. 20,395 4 11 42,420 2 2 Service transformers and meters .. .. .. 16,744 12 4 Motor cars, lorries, and cycles, &c. .. .. .. 8,171 12 0 Test-room equipment .. .. .. .. 101 10 7 Loose plant, tools, and equipment .. .. .. 10,796 7 7 Public telephones to the lake .. .. .. 1,729 3 9 Telephones to Christchurch City Council and Tramway Board and local officers .. .. 173 19 1 Christchurch office —Furniture and fittings .. .. 247 3 2 Engineering, office, and general expenses on preliminary surveys and during construction.. .. 23,969 18 8 Salaries of Engineers and others on preliminary surveys and during construction .. .. .. 20,378 10 7 Survey and investigation, Timaru line route Interest during construction .. .. .. 21,945 14 4 671,607 19 0 Stocks of material, &c, on hand at date .. .. 128,674 19 8 Telephone subscriptions and fire insurance paid in advance .. .. .. .. I .. 162 18 10 Sundry debtors — For current and rent .. .. .. 11,839 13 3 For work carried out, &c... .. .. 1,765 3 4 51,931 13 6 42.420 2 2 : i 19,423 8 4 I 16,772 8 11 978 11 11 '] 16,346 8 1 499,957 6 11 56,184 5 9 152 12 1 9,016 8 10 2,393 9 1 11,409 17 11 567,704 2 8 13,604 16 7 814,050 14 1 Balance from Profit and Loss Appropriation Account .. .. .. .. .. 29,175 9 5 30,673 18 4 j £598,378 1 0 £843,226 3 6 £598,378 1 0 £843,226 3 6 The balai ie-sheet has been duly audited with the various supporting books, vouchers, and documents, and found to correspond therewith. G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. 111, Sup

WAIKATO ELECTRIC-POWER SUPPLY.—HORAHORA SCHEME. Profit and Loss Account for Year ended 31st March, 1922, compared with Year ended 31st March, 1921. Gross Revenue Account.

1920-21. 1921-22. 1920-21. 1921-22. To Generating expenses, headworks, and power- £ s. d. house — 2,363- 5 2 I Salaries .. 433 8 2 Wages .. 281 11 4 Supplies .. .. 93 1 8 Transport Maintenance and repairs — 259 9 10 Headworks and buildings 301 7 10 | Power-house machinery 111 7 10 Staff village .. j £ s. d. 2,546 2 11 139 19 2 326 19 8 70 14 6 £ s. d. £ s. d. By Sales of electrical energy to wholesale con14,719 8 5 sumers Less discounts and rebates £ s. d. 27,105 2 7 271 16 7 £ 8. d. i <i .£U,< | 83 16 10 216 6 0 348 7 0 648 9 10 288 7 4 282 18 2 79 14 10 Hire of plant Rent, of lines 85 10 1 Miscellaneous rents 85 10 1 85 10 1 3,843 11 10 3,734 16 7 85 10 1 i i_u: ! !_ Testing, oil-drying, and repairs for consumers i Transmission-line, Horahora to Waihi — 748 16 10 Wages .. 36 16 10 Supplies .. 35 10 11 Repairs, &c. 136 4 2 Transport 957 8 9 691 1 8 45 16 0 38 13 0 135 4 7 910 15 3 725 8 3 s ._ _ Transmission-line, Horahora to Frankton — Wages Supplies Repairs Transport 97 8 7 3 1 0 3 6 10 22 2 10 125 19 3 Transmission-line, Mystery Creek to Te Awamutu — Wages Substations — Waikino Substation — 491 16 8 Operating wages (half).. 154 5 4 Repairs to building, machinery, &c. Hamilton Substation Grand Junction Substation Various substations 561 5 0 178 17 fi 561 5 0 178 17 6 61 11 8 297 10 4 12 0 10 8 2 9 178 17 6 61 11 8 297 10 4 12 0 10 1,111 5 4 / 646 2 0 " " I — —— ~ 5,447 2 7 5,447 2 7 Carried forward .. 5,890 19 2 14,804 18 6 Carried forward .. 14,804 18 6 28,207 4 1

B.—l [Pt. 111, Sup.].

WAIKATO ELECTRIC-POWER SUPPLY.—HORAHORA SCHEME— continued. Profit and Loss Account for Year ended 31st March, 1922, compared with Year ended 31st March, 1921— continued. Gross Revenue Account — continued.

1920-21. 1921-22. 1920-21. 1921-22. I . £ s. d. 5,447 2 7 142 17 2 Brought forward .. .. .. i Hire of plant .. .. .. .. j £ s. d. £ s. d. 5,890 19 2 £ s. d. 14,804 18 6 Brought forward .. £ s. d. 28,207 4 1 "" *■ ~ I Management and general — Management, salaries, and wages Accident insurance, sick and holiday pay .. Travelling-expenses and motor-cars .. Postages, telegrams, and telephone .. Fire insurance Legal expenses Printing, stationery, and advertising.. Office rent, cleaning, and lighting Experimental testing Miscellaneous expenses 769 13 2 180 2 2 191 14 10 59 7 2 24 16 11 7 7 0 48 11 9 97 19 3 17 5 1 9 5 8 503 5 3 60 12 4 87 16 11 35 10 1 41 8 10 27 6 0 34 15 5 60 7 0 10 18 2 I— 862 0 0 Purchase of current Testing, oil-drying, repairs, &c, for consumers Balance to Net Revenue Account 406 3 0 8 15 6 680 10 7 _ £14,804 18 6 £28,207 4 1 6,451 19 9 7,986 8 3 8,352 18 9 20,220 15 10 £14,804 18 6 £28,207 4 1 £28,207 4 1 Net Revenue Account. £ s. d. 10,675 0 0 3,959 14 0 £14,634 14 0 £ s. d. To Interest on purchase-money for plant purchased from Waihi Gold-mining Company, and on advances from Treasury.. 13,187 5 0 ■ Depreciation on completed works (2 per cent.) .. .. 4,262 3 4 Special depreciation provision to cover cost of replacing temporary work .. .. .. .. .. 250 0 0 Balance to Profit and Loss Appropriation Account .. 2,521 7 6 £20,220 15 10 £ £ s. d. 8,352 18 9 By Balance from Gross Revenue Account 6,281 15 3 Balance to Profit and Loss Appropriation Account E14,634 14 0 £ s. d. 20,220 15 10 £14,634 14 0 £20,220 15 10

B.—l [Pt. 111, Sup

WAIKATO ELECTRIC-POWER SUPPLY.—HORAHORA SCHEME— continued. Profit and Loss Appropriation Account.

I 1920-21. 1921-22. 1920-21. 1921-22. r-H £ s. d. J| 2,122 8 0 6,281 15 3 "£ £8,404 3 3 j To Balance from previous year Balance from Net Revenue Account £ s. d. 8,404 3 3 £8,404 3 3 £ s. d. 8,404 3 3 £8,404 3 3 By Balance from Net Revenue Account Balance to Balance-sheet —Accumulated loss to date £ s. d. : 2,521 7 6 ; 5,882 15 9 £8,404 3 3 £8,404 3 3 £8,404 3 3 Depreciation Keserve Account. £ s. d. I To Amount written off for value of motor-cycle accidentally destroyed .. .. .. .. .. 5,653 4 9 j Balance to balance-sheet .. .. .. £5,653 4 9 , i £ s. d. 180 0 0 10,210 10 7 £10,390 10 7 £ s. d. 1,628 8 0 65 2 9 3,959 14 0 £5,653 4 9 By Balance at 31st March, 1921 Interest for year Amount set aside as per Net Revenue Account £ s. d. 5,653 4 9 225 2 6 4,512 3 4 £10,390 10 7 £10,390 10 7 £5,653 4 9 Balance-sheet at 31st March, 1922. : 1920-21. 1920-21. 1921-22. Liabilities. 1921-22. Assets. I| £ s. d. 81,425 12 8 3,1)73 14 5 5,653 4 9 212,500 0 0 Electric-supply Account — Balance carried to general balance-sheet Sundry creditors Depreciation reserve Waihi Gold-mining Company (Limited) .. £ s. d. £ s. d. 393,194 5 1 7,411 6 11 10,210 10 7 i £ s. d. £ s. d. Works, &c, at Horahora — 2,091 8 6 Roads and bridges .. .. .. 2,168 5 9 876 13 1 Land and fencing .. .. .. 956 14 9 7,436 3 5 Accommodation for staff and workmen .. 9,537 15 5 86,307 11 5 Headworks .. .. .. .. 86,699 10 4 26,092 10 8 Generating-station .. .. .. j 26,682 15 8 20,896 0 3 Transformer building and machinerv .. 28,561 4 1 Tool i nd equipment .. .. .. 2,821 16 4 £ s. d. 143,700 7 4 Transmission-lines — 43,890 8 6 Horahora-Waihi .. .. .. 44,425 1 6 71 3 3 Horahora-Hamilton .. .. .. 18,090 10 5 6 13 2 Mystery Creek-Te Awamutu .. .. 6,826 12 5 Waiorongomai-Waihou .. .. 4,255 17 5 : 14,304 3 6 Horahora-Frankton .. .. .. 32,073 5 11 804 15 9 Linesmen's cottages .. .. .. 804 15 9 59,077 4 2 76 3 5 303,252 11 10 Carried forward 410,816 2 7 202,777 11 6 Carried forward 263,904 5 9

B.—l [Pt. 111, Sup.] .

WAIKATO ELECTRIC-POWER SUPPLY.—HORAHORA SCHEME— continued. Balance-sheet at 31st March, 1922— continued.

1920-21. I Liabilities. 1921-22. 1920-21. Assets. 1921-22. . £ 303,252 £ s. d. 303,252 11 10 s. d. ! 11 10 Brought forward £ s. d. 410,816 2 7 £ s. d. £ s. d. 202,777 11 6 Br. ught forward ' £ s. d. 263,904 5 9 I 535 16 1 Distribution-lines 715 16 0 Main substations — 17,724 9 0 : Waikino .. .. .. .. 18,557 17 11 83 19 2 Hamilton .. .. .. .. 4,124 3 10 131 6 4 TeAwamutu .. .. .. 2,279 6 0 TeAroha .. .. .. .. 5,884 19 10 i ! 17,939 14 6 Distribution substations Land at Ruakura Stores buildings and fittings and railwav-siding, 1,532 12 4 Ruakura : Staff residences, Ruakura 2,368 14 7 Loose tools and equipment 2,815 8 8 Motor lorries, cars, and cycles 363 0 0 Office furniture, Hamilton Engineering, office, and general expenses on 3,174 0 6 surveys and on construction .. Salaries of officers on surveys and on eon2,372 2 8 ' struction 15,619 13 8 ; Interest during construction 30,846 7 7 6,077 19 2 I 3,600 12 4 i 6,315 15 2 2,611 17 6 3,705 11 8 4,106 2 6 427 6 10 I \ r 5,744 19 9 6,434 12 10 19,316 8 0 249,498 14 6 353,807 15 1 . 44,023 17 i General stocks of material on hand .. .. 45,098 5 8 . Stocks of spares, &c. .. .. .. 300 9 0 I ±t 4 ,023 17 2 Debtors — 1,276 8 7 For electricity and sales of material .. j 5,621 17 7 For insurance premiums, &c, paid in 49- 8 4 advance .. .. .. .. 104 19 6 . 5,726 17 1 1,325 16 11 . 404,933 6 10 294,848 8 7 Balance from Profit and Loss Appropriation Account —Accumulated loss to 31st March, 8,404 3 3 1922 .. 5,882 15 9 £303,252 1 10 ! £303,252 11 10 ' ,£410,816 2 7 £410,816 2 7 ■" " ! The balance-sheet has been duly audited with the various supporting books, vouchers, and documents, and found to correspond therewith. G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. 111, Sup.

DEPARTMENT OF JUSTICE. Income and Expenditure Account for the Year ended 31st March, 1922. Expenditure. Income. Administrative charges— £ s. d. £ s. d. Revenue— £ s. d. £ s. d. Salaries, Judges .. 17,074 2 11 Supreme Court .. 531,490 13 3 Salaries, Magistrates .. 25,291 0 3 Magistrates' Court .. 113,600 13 10 Salaries, staff .. (36,666 9 10 Warden's Court .. 0 5 6 Travelling-expenses .. 12,606 0 3! Bankruptcy .. 2,789 9 2 Advertising .. .. 311 9 4 Licensing .. .. 2,003 16 0 Cost of administering Sheriffs .. .. 1,878 8 I licensing laws .. 5.1 7 10 Patents .. .. 11,201 17 0 Fuel, light, water, &c. 3,410 11 2 —184,965 2 10 Postage .. .. 4,020 3 8 Fees under Shorthand Reporters Act .. 12 12 0 Printing and stationery 7,410 13 10 Miscellaneous revenue— £ s. d. Rent .. .. 474 J 6 11 License fees for K.C.s to Telephones .. .. 1,520 910 appear against Crown 5 5 0 Typewriter repairs .. 242 16 2 Estreated recognizances 2 0 0 1.39,080 2 0 7 5 0 Audit fees .. .. .. .. 935 15 0 Balance .. .. .. .. 16,769 1 1 Bankruptcy Commission .. .. 1,982 2 0 Cleaning Courthouses.. .. .. 1,939 7 8 Commission on money-orders .. .. 365 7 10 Compensation to H. Scott .. .. 129 2 1 Compassionate allowances .. .. 110 0 0 Contingencies .. .. .. 46 11 8 Cost criminal prosecutions .. .. 16,938 7 5 Cost of inquests .. .. .. 6,659 10 7 Expenses of Circuit Courts .. .. 1,224 3 2 Expenses under Juries Act .. .. 3,081 8 6 Expenses Reformatory Institutions Act.. 5,509 17 5 Fidelity guarantee premiums .. .. 208 10 11 Pensions of Judges under Judicature Act, 1908 .. .. .. .. 3,433 6 2 Refund of fees and fines .. .. 12,745 8 6 Depreciation .. .i .. 7,375 0 0 £201,754 0 11 £201,754 0 11 £ s. d. £ s. d. Balance .. .. .. .. 16,769 1 1 Excess of expenditure over incomo .. 37,722 19 10 Interest on capital .. .. '.. 20,953 18 9 £37,722 19 10 £37,722 19 10 Balance-sheet as at 31st March, 1922. Liabilities. £ s. d. . Assets. Capital Account .. .. .. 465,643 2 3 £ s. d. £ s. d. Sundry creditors .. .. • .. 3,643 5 0 Buildings and sites .. 403,518 0 0 Depreciation Reserve Account .. 7,375 0 0 Additional returns .. 26,886 0 0 Treasury Adjustment Account .. 29,169 7 3 430,404 0 0 Patent Office Library .. .. 5,000 0 0 Office furniture and fittings .. .. 28,993 711 Additional returns .. 664 0 3 29,657 8 2 Mechanical appliances .. 1,623 4 6 Additional returns .. 317 16 0 ■ 1,941 0 6 Telephone fees paid in advance .. 848 16 0 Sundry debtors .. .. .. 256 10 0 Excess expenditure over income .. 37,722 19 10 £505,830 14 6 £505,830 14 6 C. E. Matthews, Under-Secretary.* I hereby certify that the attached Income and Expenditure Account and balance-sheet have been duly examined and compared with the relative books and documents submitted for audit and correctly set out the position as disclosed thereby. The Revenue of the Department collected by means of stamps is taken as shown in quarterly returns rendered by all Courts.—G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. 111, Sup.]

KAURI-GUM INDUSTRY. Receipts and Payments. Receipts. £ s. d. I Payments. £ s. d. Cash in hand, Ist April, 1921 .. .. 7,401 0 3 i Wages, &c., to workmen, overseers, and Sales of kauri-gum .. .. .. 22,942 11 5 : gum-buyers .. .. .. 3,0J7 1.7 3 Miscellaneous receipts .. .. 50 6 7 Plant, machinery, stores, &c. .. .. 1,203 5 3 Interest on inscribed stock .. .. 87 0 3 Purchases of kauri-gum .. .. 39,671 19 8 Letentures raised .. .. .. 22,000 0 0 Freights, &c. .. .. .. 3,894 10 11 General and office expenses, administration, &c. .. .. .. .. 1,540 6 7 Interest on loan debentures and sinking fund .. .. .. .. 1,207 12 8 Cash in hand, Treasury, 31st March, 1922 1,945 6 2 £52,480 18 6 £52,480 18 6 Trading Account. £ s. d. £ s . d. To Gum on hand, Ist April, 1921. .. 34,042 8 1 By Gum on hand, 31st March, 1922 .. 60,276 18 7 Purchases of gum .. .. 38,641 17 10 Sales of gum .. .. .. 21,852 6 I Wages .. .. .. . . 2,920 15 5 Gum sent on consignment .. .. 366 18 I Freights inward .. .. .. 2,209 2 2 Balance, being gross profit to Profit and Loss Account .. .. 4,681 19 3 £82,496 2 9 £82,496 2 9 Profit and Loss Account. £ s. d. £ s . d. To Freights outward .. .. .. 1,602 13 8 By Trading Account .. .. .. 4,681 19 3 General expenses .. .. ... 178 13 9 Timber Account .. .. .. 4126 Cables .. .. .. .. 49 11 0 Gum cases and sacks .. .. 393 7 7 Fire insurance .. .. .. 205 12 10 Printing and stationery .. .. 17 12 10 Depreciation .. ' .. .. 77 7 9 Travelling-expenses of Superintendent and staff .. .. .. 24 9 6 Rent .. .. .. - .. 300 0 0 Consumable stores .. .. 31 13 0 Salaries .. .. .. .. 645 8 4 Balance carried down .. .. 1,160 1 6 £4,686 11 9 £4,686 11 ~9 To Balance on Ist April, 1921 .. .. 4,154 4 3j By Balanco brought down .. .. 1,160 1 6 Interest on debentures .. .. 2,879 16 I|. Interest on inscribed stock .. 014 2 Balance carried to balance-sheet .. 5,873 4 8 £7,034 0 4 ; £7,0314 0 4 Balance-sheet. Liabilities. £ s. d. Assets. £ g, ( |. Loan Account, Debentures Land at face-works and elsewhere, with issued under Kauri-gum £ s. d. buildings, fences, and improvements .. 5,256 18 7 Industry Act, 1914 .. 75,000 0 0 Vacuum tank, fittings and plant, and Less sinking fund in hands royalty short-workings .. .. 2,900 610 of Treasury .. .. 102 12 8 Plant and store fittings .. .. 295 12 6 74 897 7 4 Tools, Auckland and depots .. .. 61 17 7 Crown Land Account .. .. 500 0 0 Live and dead stock .. .. .. 58 14 3 Sundry creditors for supplies, &o. .. 177 13 2 Furniture and office fittings .. .. 117 6 5 Sundry creditors for gum purchases .. 713 2 0 Sacks, gum-cases, and consumable stores 629 12 8 Interest on debentures .. .. 2,658 2 9 Charges paid in advance .. .. 100 12 8 Gum on hand .. .. .. 60,276 18 7 Gum on consignment .. .. 1,429 14 4 Cash on hand . . .. .. ], 945 (i 2 Profit and Loss Account .. .. 5,873 4 8 £78,946 5 3 £78,946 5 3 R. P. Greville, Kauri-gum. Superintendent. I hereby certify that the balance-sheet and supporting statements have been duly examined and compared with the relative books and documents submitted for audit and correctly state the position as disclosed thereby.- -G. F. C. Campbell, Controller and Auditor-General.

B,—l [Pt. 111, Sup.

LAND AND INCOME TAX DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1922. Dr. £ s. d. Cr. £ s. d. To Advertising, books, &c. .. .. 482 14 11 By Land-tax Account .. .. .. 1,744,430 19 6 Cleaning and removal of rubbish .. .. 47 13 10 Income-tax Account .. .. .. 6,164,846 7 2 Contingencies .. .. .. .. 20 3 10 Forms, stationery, efcc. .. .. .. 4,040 15 11 Law-costs .. .. .. .. 196 0 5 Postages and telegrams .. .. .. 3,743 5 4 Post and Telegraph Department collection fee 1,475 7 8 Rent .. .. ... .. .. 1,732 3 0 Repairs to machines .. .. .. 43 1 4 Salaries .. .. .. .. 32,143 11 0 Telephone services .. .. .. 111211 Temporary assistance .. .. .. 1,812 1 5 Travelling allowances and expenses .. 1,450 2 4 Contribution to Valuation Department .. 15,771 10 0 Depreciation on office furniture, fittings, library, &c. .. .. .. .. 186 6 1 Suspense Account for default assessments, &c. 75,000 0 0 Balance carried down .. .. .. 7,771,02.1 0 8 £7,909,277 6 8 v £7,909,277 6 8 £ s. cl. £ s. d. To Interest on capital .. .. .. 228 1 2 By Balance brought down .. .. 7,771,021 6 8 Excess of revenue over expenditure .. 7,770,793 5 0 £7,771,021 6 8 £7,771,021 6 8 Percentage cost of collection of revenue, 1-748. Balance-sheet as at 31st March, 1922. Liabilities. Assets. Capital Fund—Liability to Treasury, Ist £ s. d. Office furniture and fittings, £ s. d. £ s. d. April, 1921 .. .. . . .. 4,845 15 9 Ist April, 1921 .. .. 3,585 0 0 Liability to Treasury in respect of outstanding Additions during year .. 45 14 6 accounts, Ist April, 1921 .. .. 3163,523 6 10 Sundry creditors — £ s. d. 3!,63!0 14 6 Outstanding expenses .. 19,216 9 9 Deduct transfer to Internal Land-tax* .. .. 15,917 12 5 Affairs Department .. 2 5 0 Income-tax* .. .. 253,500 7 6 . 288,634 9 8 3,628 9 6 Suspense Account for default assessments, &c. .100,000 0 0 Depreciation (5 per cent, on Excess of revenue over expenditure .. 7,770,793 5 6 £3,582 155.) .. .. 179 2 9 1 3,449 0 9 Forms and stationery .. .. 1,074 14 6 Library Account, Ist April, 1921 .. .. .. 143 7 6 Additions during year .. 6 17 0 150 4 6 Less depreciation (5 per cent. on £143 7s. 6d.) .. .. 7 3 4 143 1 2 Official stamps .. .. .. 22 2 3 Value of unexpired portions of railway passes.. 297 8 8 Sundry debtors— £ s. d. Land-tax .. .. 309,025 10 4 Income-tax .. .. 609,918 15 5 918,944 5 9 Treasury Adjustment Account .. 7,603,865 18 8 £8,527,796 17 9 £8,527,796 17 9 Contingent liability in respect of bills discounted by Bank of New Zealand, £167,540 12s. lid. * Includes amounts )iiiiu in advance and overpayments subject to adjustment. Land and Income Tax Department, 6th September, 1922. D. G. Clark, Commissioner of Taxes. I hereby certify that the Income and Expenditure Account and balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—G. E. C. Campbell, Controller and Auditor-General.

B.—l [Pt. 111, Sup.

LEGISLATIVE DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1922. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. .. 36,055 1 8 Excess of expenditure over income .. 157,722 11 3 Printing, stationery, and advertising .. 25,623 15 6 Postages, telegrams, and telephones .. 1,035 14 3 Light, heating, cleaning, &c. .. .. 3,507 16 3 Maintenance of grounds, buildings, etc. .. 109 8 10 Travelling-expenses .. .. .. 1,47885 Sundry expenses .. .. .. 464 11. 2 Newspapers .. .. .. 291 4 2 Payments under Civil List Act .. 50,942 14 9 Bellamy's— Salaries .. .. 5,124 7 4 Maintenance .... 1,171 7 0 Laundry .. .. 186 4 1 6,481 18 5 Rent .. .. .. .. 26,348 0 0 Depreciation .. .. .. 5,383 17 10 £157,722 11 3 £157,722 11 3 £ s. d. Balance .. .. .. .. 157,722 11 3 £ s. d. Interest on capital .. .. .. 4,550 0 9 Balance after charging interest .. 162,272 12 0 £162,272 12 0 £162,272 12 0 Balance-sheet as at 31st March, 1922. Liabilities. £ s. d. i Assets. £ s. d. Capital, Ist April, 1921 .. .. 101,650 2 8 ! Silver, glassware, &c. ' .. .. 2,875 13 1 Sundry creditors —Outstanding expenses 4,954 .18 11 ; General Assembly Library .. .. 75,833 18 7 Depreciation Reserve Account .. 10,131. 3 7 I Furniture and fittings .. .. 26,982 18 6 Treasury Adjustment Account .. 155,683 5 8 Books, &c. .. .. .. .. 4,245 13 0 Telephones paid in advance .. .. 208 15 8 Excess of expenditure over income .. 162,272 12 0 £272,419 10 10 £272,419 10 10 E. W. Kane, Clerk, House of Representatives. 28th July, 1922. W. Russell, Accountant, House of Representatives. I hereby certify that the Income and Expenditure Account and balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. 111, Sup.].

MARINE AND INSPECTION OF MACHINERY DEPARTMENT. Income and Expenditure Account for the Year, ended 31st March, 1922. Expenditure. Income. Stock as at Ist April, 1921 — £ s. d. £ s. d. Shipping and Seamen Act — £ s. d. £ s. d. Marine stores .. .. 15,706 9 6 Engagement and discharge of Charts, saleable books and forms 2,544 14 3 , seamen .. .. .. 3,698 6 6 18,251 3 9 Survey of ships .. .. 3,538 710 Head Office— Measurement of ships .. 24 12 6 Salaries and allowances .. 8,304 10 0 Examinations of masters, Office expenses .. .. 2,424 7 3 mates, and engineers .. 585 12 8 10,728 17 3 Light dues.. .. .. 41,311 9 6 Harbours— Fines and forfeitures .. 776 7 1 Salaries, wages, and allowances 1,683 8 1 Miscellaneous receipts .. 83 0 6 General maintenance .. 1,902 10 1 60,017 16 7 3,585 18 2 Merchant Shipping ActLighthouses — Sale of forms, &c. .. .. .. 192 5 0 Salaries, wages, and allowances 21,195 11 4 Harbours Act— General maintenance .. 9,691 12 2 Pilotage and port charges .. 647 15 6 Maintenance of automatic lights 522 11 7 Foreshore rents, ifcc. .. .. 1,175 12 6 31,409 15 1 1,823 8 0 Meteorological Office — Fisheries Act— Salaries, wages, and allowances 1,850 18 0 Sale of oysters .. .. 7,763 2 0 Office expenses .. .. 1,889 10 7 Miscellaneous receipts .. 323 15 0 General expenses .. .. 116 13 8 8,086 17 0 3,857 2 3 Inspection of Machinery Act— Mercantile marine— Inspection of boilers and maSalaries and allowances .. 11,688 13 0 ehinery .. .. .. 17,382 12 11 Office expenses .. .. 4,603 18 0 Examinations of engine-drivers 601 16 9 16,292 11 0 — — 17,984 9 8 Inspection of machinery— Tramways Act — Salaries and allowances .. 20,337 3 2 Examinations of electric-tram Travelling-expenses .. .. 5,787 18 4 drivers .. .. .. .. 57 0 0 Office and general expenses .. 2,653 9 4 Fishing Industry Promotion Act — 28,778 10 10 Profit for year as per separate Fisheries — Profit and Loss Account .. .. 22 19 11 Salaries, wages, and allowances 2,897 1 5 Stock as at 31st March, 1922— Cultivation, picking, and sale Marine stores .. .. 15,879 16 6 of oysters .. .. 5,021 17 5 Charts, saleable books and forms 3,648 14 0 Office and genera] expenses .. 3,171 4 7 19,528 10 6 11,090 3 5 Excess expenditure over income.. .. 74,146 4 2 Working expenses of Government steamers — T.s. " Amokura" .. .. 6,024 3 2 S.s. " Hinemoa" .. .. 14,902 4 10 S.s. " Tutanekai" .. .. 10,246 12 10 — 31,173 0 10 Miscellaneous services— Charts, saleable books and forms 300 9 2 Checking passenger traffic .. 361 18 9 Expenses of Inland Waterways Commission .. .. 1,775 15 5 Preparation of nautical tables 426 12 0 " New Zealand Nautical Almanac " .. .. .. 347 15 1 Preparation of tide tables .. 550 0 0 War medals and ribands for mercantile marine .. 321 1 1 Relief of distressed seamen .. 33 0 4 Miscellaneous expenses .. 122 14 1.1 4,239 6 9 Grants .. .. .. .. 2,406 13 1 Subsidies .. .. .. .. 2,219 14 7 Depreciation .. .. .. .. 7,826 13 10 £171,859 10 10 . £171,859 10 10 £ s. d. Balance carried down .. .. .. 74,146 4 2 Excess expenditure over income after charging £ s. d. Interest on capita] .. .. .. 21,007 10 9 interest on capital .. .. .. ..' 95,153 14 11 £95,153 14 11 95,153 14 11 Fishing Industry Promotion Act, 1919. —Profit and Loss Account for the Year ended 31st March, 1922. Dr. £ s. d. Cr. £ s. d. To Interest at 4$ per cent. .. .. .. 152 0 0 By Interest .. .. .. .. .. 176 4 5 Expenses .. .. .. .. .. 146 Net profit transferred to Inoome and Expenditure Account .. .. .. .. 22 19 11. £176 4 5 £176 4 5

B.—l [Pt. 111, Sup.].

MARINE AND INSPECTION OF MACHINERY DEPARTMENT— continued. Balance-sheet as at 31st March, 1922. Liabilities. £ s. d. Assets. £ s. d. Capital funds .. .. .. .. 466,834 2 11 , Land and buildings .. .. .. .. 38,957 10 1 Sundry creditors .. .. .. .. 4,520 0 2 Lighthouses (including land, towers, buildings, Depreciation Reserve Account .. .. 13,915 11 7 furniture, apparatus and equipment) ..248,138 12 7 Treasury Adjustment Account .. .. 124,665 11 3 Automatic lights .. .. .. .. 21,448 18 (i Buoys, beacons, and moorings .. .. 7,491 0 0 Government steamers .. .. .. 27,474 0' 0 Wharves .. .. .. .. .. 2,354 0 0 Harbour equipment (including boats, fiagstaffs, tools, signalling-apparatus, &c.) .. .. 1,689 5 0 Oyster-beds .. .. .. .. 121,200 0 0 Oyster ketch and launches .. .. .. 5,030 18 6 Fish-hatcheries and equipment .. .. 1,794 10 0 Horses .. .. .. .. .. 512 0 0 Meteorological instruments and apparatus .. 2,145 I 4 Office furniture and fittings .. .. .. 5,373 13 4 Library .. .. .. .. •■ 1,3125 0 0 Marine stores .. .. .. .. 15,879 16 6 Charts, saleable books and forms .. .- 3,648 14 0 Investments (under Pishing In- £ s. d. dustry Promotion Act) .. 4,240 12 10 Add accrued interest . . 43! 5 0 4,283 17 10 Sundry debtors v .. .. .. .. 6,034 13 4 Excess expenditure over income .. .. 95,153 14 11 £609,935 5 11 £609.935 5 II A. I). Park, F.1.A.N.Z., Secretary. J. E. Engel, Registered Accountant, Accounts Clerk. Marine Department, 14th July, 1922. I hereby certify that the attached Income and Expenditure Account and balance-sheet have been duly examined arid compared with the relative books and documents submitted for audit, and correctly set out the position as disclosed thereby.— G. F. C. Campbell, Controller and Auditor-General.

B.—l. [Pt. 111, Sup.].

NATIONAL PROVIDENT FUND. (].) Revenue Account foe run Year ended 81st December, 1921. £ s. d. I £ s. d. Amount of fund ftt beginning of year .. 173,360 11 8 j Maternity claims (section IS).. .. 6,822 0 0 Contributions .. .. .. 129,354 31 7 I Maternity claims (approved friendly Interest .. .. .. .. 26,039 14 7 i sooieties)., .. .. .'. 81,740 0 0 Fines .. .. .. .. 712 s 7 j Refund of contributions on lapse, reduoGovernment contribution under Act .. 32,7-16 8 0 tion, and withdrawal (sections 10. 11, Refund of maternity claims by the State 38,362 I) 0 ! 12, and 13) .. .. .. is,sis 2 0 Contributions overpaid on exit .. 47 17 7 ; Incapacity allowances (sections 16 and 17), including contributions waived on incapacity (£2Ol 19s. Sd.) .. .. 1.186 16 9 Death ; Refund of contributions (sections 14 (5) and 15) .. .. .. 1.362 10 1 Death i Allowances on account of widows and children (section 14) .. .. 3,922 3 4 Retirement; Allowances (seotion 12) .. 4,367 l-l 0 Refund of contributions overpaid on exit 47 17 7 Refund of contributions unclaimed or impounded . . . . . . 80 19 9 Amount of fund at end of year .. 632,525 o ii £700.823 4 0 £700,823 4 0 liuiaitee-sbeel as at 31st Deeembrr, 1921. Liabilities. £ s. d. Assets. £ s. d. Fund as per Revenue Account, .. 632,525 0 6 In hands of Public Trustee— Claims due and in oourse of payment— Invested .. .. .. 576,175 o v Maternity .. ..' .. 6,759 16 3 Uninvested .. .. .. 10,614 5 7 Death (section 15) .. .. 237 111 Balance with Post Office .. .. 6,571 9 2 Death: Allowances (section 14) .. 170 3 5 Balances in transit .. .. .. 5,739 IS 9 Allowances (section 12) .. .. 200 14 2 Contributions outstanding or in oourse of Allowances (section 10) .. .. 05 5 5 transmission* Refunds in suspense .. .. 17,76.3 5 S (a.) Contributions due. but not overDeposits on incomplete applications to due .. .. .. 1n.70S 16 7 join fund .. .. .. 0 4 9 (i.) Contributions overdue .. 3,113 15 I Suspense Account .. .. .. 1,962 3 4 Government subsidy due under Act* .. 32,716 S 0 One-half contributions of members of Ex- Refund due in respect of maternity lieilitiiininy Forces overpaid by State 47 5 0 claims* .. .. .. .. 7.226 0 0 contributions prepaid .. .. 4,264 3 0 Pines due* .. .. .. 389 4 4 Interest due* .. .. .. 2,250 Hi I Interest accrued, but not due* .. 8,399 9 111 £663,995 3 5 £668,995 3 5 * Included in Revenue Account. .). H. Richardson, Kith May, 1922. Superintendent. 1 hereby certify thai tin- balance-sheet and revenue account have been duly examined and compared wifii the relative bunks and documents submitted for audit, and correctly stale the position as disclosed thereby.—!!. K. 0. Campbell, Controller and Auditor-General. I Slit May, 1922.

4 —B. 1 IPt. 111, Sup.J

B.—l TPt. 11l Sup.

NATIVE DEPARTMENT. , Income and Expenditure Account for the Year ended 31st March, 1922. Expenditure. Income. Administration charges— £ s. d. £ s. d. Fees— £ s. (I. £ s. d. Salaries ..' ..24,198 2 8 Native Land Courts .. 6,866 16 11 Travelling expenses and Maori Land Boards .. 2,602 2 6 allowances .. .. 4,200 17 11 Miscellaneous.. .. 148 2 6 Special allowances, over- 9,617 1 11 time, (Sec. .. .. 118 19 3 Contributions from Maori Land Boards., 8,8312 0 0 Audit fees .. .. 61 6 8 Examination of Interpreters .. .. 12 12 0 Assessors'fees .. .. 12 3 10 Freight and. cartage .. 247 2 9 Fuel, light, cleaning, &o. 152 0 4 Law-costs .. .. 1.0 2 0 Postages, &c. .. .. 1,274 14 1 Printing and stationery.. 3,138 15 0 Rent ' .. ' .. 1,603 18 7 35,030 15 7 Depreciation— Buildings .. .. 40 10 0 Furniture and fittings .. 132 10 0 173 0 0 Parliamentary grants— Ohinemuri Water-supply 50 0 0 C. B. Jordan .. . . 75 0 0 125 0 0 Civil list, Native Purposes— Pensions .. .. 229 13 4 Food and clothing .. 1,629 810 Health Department, contributions to.. .. 3,600 0 0 Miscellaneous .. .. 671 16 3 6,130 18 5 Balance carried down .. ..23,010 12 1. £41,459 14 0 £41,459 1.4 0 £ s. d. £ s. d. Balance brought down.. .. .. 23,010 12 1 Excess of expenditure over income .. 231,529 12 I Interest .. .. .. .. 519 0 0 £23,529 12 1 £23,529 12 1 -« Balance-sheet as at .11st March, 1922. Liabilities. A ssets. £ s. d. £ s. d. £ s. d. Capital liability to Treasury, Ist April, 1921 11,289 811 Land .. .. .. .. 7,185 0 0 Sundry creditors .. .. .. 418 15 10 Buildings .. .. 1,350 0 0 Treasury Adjustment Account .. .. 23,535 13 5 Less depreciation .. 40 10 0 1,309 10 0 Furniture, fittings, &o. .. 2.650 510 Add additions ,'. .. 60 10 0 2,710 15 10 Less depreciation .. 132 10 0 2,578 5 10 Stationery .. .. .. 200 0 0 Sundry debtors for-fees .. .. 185 1 0 Payments in advance .. .. 256 9 3 Excess of expenditure over income 23,529 12 I £35,243 18 2 £35,243 18 2 Native Department, Wellington, 22nd September, 1922. W. Jones, Under-Secretary. I hereby certify that the Income and Expenditure Account and balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —G. F. C. Campbell, Controller and Auditor-General.

8.-l [Pt. 111, Sup.].

NAVAL DEFENCE. Statement of Receipts and Payments for the Year ended 31st March, 1922. Receipts. £ s. d. Payments, £ s. d. liccoverics from Imperial Government Kull pa\', wages, allowances, extra pa}', naval ratings, <&c, as follows :— &c.— Full pay, wages, allowances, extra pay, Administrative stall' .. .. 3,005 5 7 &c. — Officers and ships' companies new enAdministrative staff .. .. 4 8 11 tries, &c. .. .. .. 111,221 7 10 Officers and ships' companies, new Victualling, &c. — entries, «fee. .. .. ... 6,335 14 II Clothing purchases .. .. 190 5 0 Victualling, &c.— Kit-upkeep allowance .. .. 7,416 12 0 Clothing purchases .. .. 9 1.6 5 Implement and Mess Trap Account . . 194 4 9 implement and Mess Trap Account 29 13 7 Victualling and mess allowance .. 20,268 31 6 Victualling and moss allowance .. 3,056 0 8 Leave allowance, &,c. .. .. 1,024 19 4 Medical services— Medical services— Dental treatment .. .. 3 13 6 Medical stores, &c. .. .. 261 13 8 Medical examination of recruits .. 110 Dental treatment .. .. .. 680 9 0 Coal and oil fuel —"Chatham" and Medical examination of recruits ... 182 7 0 " Philomel" and stores .. .. 2,188 2 4 Medical treatment ashore .. .. 313 3! 0 Stores : Naval, &c. . . .. 369 18 3 Repairs, &,c— Miscellaneouseffectivescrvic.es— H.M.S. " Chatham" .. .. 467 I 0 Freight, &c. .. .. .. 316 3 H.M.S. " Philomel" .. .. 998 16 2 Fittings and printing .. .. 18 5 1 Coal and oil fuel—"Chatham" and Passages and travelling allowance.. 40 6 6 " Philomel" and stores .. .. 41,886 IS 4 Postage and telegrams .. .. 86 16 2 Stores—Naval, <&c. .. .. .. 7,273 15 6 Kent, offices and stores .. .. 66 13 4 Works — Training Service Fund .. .. 94 16 10 Army huts, <&<;. .. .. .. 450 15 5 Non-effective services— Target, building ol .. .. 125 0 0 .Deferred pay .. .. .. 219 16 6 Harbour Board shed, Auckland .. 16 13 2 Pension contributions .. .. is 4 0 Reserves —Expenses.. *.. .. 21 11 6 Excess of payments over receipts .. 303,516 12 4 Miscellaneous effective services— Advertising, h&c. .. .. .. 144 13 0 Allowance in lieu of quarters .. 356 4 9 Bonus to recruiters .. .. 15 0 0 Cleaning Navy Office .. .. 37 5 0 Freight, 4.0. .. .. .. 4,021 0 I Fuel and light, Navy Office .. 5 13 2 Gunnery and torpedo .. .. 3)5 19 7 Interments .. .. .. 38 0 0 Fittings and printing .. .. 350 16 1 Passages and travelling-allowance .. 5,677 I I 8 Postage and telegrams .. .. 370 16 2 Kent, office and stores .. .. 481 15 11 Telephone, &<-. .. .. .. 123 is 0 Training Service Fund .. .. 275 9 6 Non-effective services— Deferred pay .. .. .. 11,891 10 2 National health insurance .. .. 122 6 9 Pension contributions .. .. 7,814 2 4 Savings-bank withdrawals .. .. 288 16 9 Land purchased, Auckland .. .. 1,750 0 0 Expenditure on account of previous years not brought to charge-until 1921-22 86,266 15 11 £316,063 16 7 £316,063 16 7 Navy Ollice, Wellington, 12th October, 1922. ,1. SIDDALLS, Naval Secretary. 1 hereby certify that the statement of receipts and payments has been duly examined and compared with the relative books and documents submitted for audit, and correctly states the position as disclosed thereby.- G. F. (J. Campbell, Controller and Auditor-General.

B.—l [Pt. 111. Sup. J

POLICE DEPARTM ENT. Income and Expenditure Account for the Yeak ended 31st March, 1922. Expenditure. Income. Administrative charges— £ s. d. £ s. d. i £ B. il. £ s. d. Salaries .. .. .. 305,857 15 1 Subsidies from local bodies .. 1,250 0 0 Bent .. .. .. 1,889 210 Sale of oonliseated liquor .. 82 211 Office expenses .. .. 1,365 14 7 License fees under Anns Act .. 633 4 0 Printing and stationery .. 6,922 o i 1,965 611 Postage and telegrams .. 4,840 1 9 Excess of expenditure over income .. 442,826 0 2 Telephones .. .. .. 951 4 2 House allowances .. .. 18,853 211 Travelling-expenses .. .. 22,918 7 3 — — 363,597 8 11 Other charges — Upkeep of bicycles, horses, and motor-vchicies .. .. 8,071 6 S Freight, cartage, &c. .. 5,168 0 3 Supplies. &o. .. .. 10, SIS il I I Fuel, light, water, scavenging .. 4.268 6 7 Expenses of prosecutions .. 1,994 3! II Prisoners'rations .. .. 1,138 8 6 lie-wards .. .. .. 1,193 15 3 .Medical expenses .. .. 349 10 2 Police examinations .. .. 113 8 0 Maintenance and repairs to buildings, &o. .. .. 8,926 2 I (loinpassionate allowances .. .358 7 6 Expenses under Arms Act, 1908 162 1.2 0 Grant in lieu of leave (J. O'Donovan) .. .. 500 0 (I Sundries .. .. .. 68 7 11 _ 43,1.30 18 9 Depreciation on— Buildings .. .. .. 11,496 o o .Motor-vehicles .. .. 491 3! 9 Furniture and fittings .. 314 12 11 Automatic pistols, &c. .. 724 5 9 13,026 2 5 Interest on capital .. .. .. 25,0316 17 0 £444,791 7 1 £444.791 7 1 Balance-sheet as at 31st Maech, L 922 .Liabilities. £ s. d. Assets. Capital -Liability to Treasury at Ist April, Land and buildings — £ s. d. £ s. d. 1921 .'. .. .. .. 566,874 9 5 Value at Ist April, 1921 .. 518,950 0 0 Treasury Adjustment Account .. .. 468,229 9 10 Additions .. .. 0,094 0 0 Sundry creditors .. .. .. 7,167 13 4 . 525,044 0 0 Depreciation on buildings .. 11,496 0 0 513,548 0 0 Preserves .. .. .. 27,821 0 0 — 541,369 0 0 Stores and equipmentValue at Ist April, 1921 .. 16,51118 1 Additions .. .. 7,058 11 5 231,570 9 B Consumption and sales .. 5,549 8 2 _ _ 18,021 1 4 I iffice furniture and fittings — Value at Ist April, 1921 .. 6.292 IS 6 Additions .. .. 46 7 5 6,339 5 11 Depreciation .. .. 314 12 11 6,024 13 0 Motor- vehicles— Value at Ist April, 192] .. 2,860 o o Additions .. .. 791 1 9 3,651 1 9 Depreciation .. .. 491 3i 9 3,159 18 0 Horses (at valuation) .. .. 244 0 0 Automatic pistols and ammunition (under Arms Act, 1920) Value at Ist April, 1921 .. 3.641 2 1 Handed in during year .. 12,032 511 15,673 8 0 Depreciation .. .. 724 5 9 -— 14,949 2 3 Official stamps on hand .. .. .. 1,231 10 5 Cash in hands of imprcstees .. .. .. 1,881 9 !) Expenditure paid in advance —Rents of telephones, letter-boxes, &c. .. .. .. 2,361 17 8 Excess of expenditure over income .. .. 442,826 0 2 £1,032,068 12 7 11,0.32,068 12 7 r t ) -nf -.-j--- j- - i-, ;,i.,r|. -*;, * irr.--n jm* Mth September, 1922. A. H. Wright, Commissioner of Polioe. 1 hereby certify that the Income and Expenditure Account and balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, (i. F. C. Campbell, Controller and Auditor-General.

B.— l [Pt. 111, Sup.]

POST AND TELEGRAPH DEPARTMENT. Balance-s-hbet as at 31-st Makcu, 1922. Liabilities. I Assets. Capital— £ s. d. \ Fixed assets and plant — £ s. rl. £ s. d. Capital funds .. .. .. 7,300,387 15 5 Buildings and equip-Saviugs-hank Account — nicnt— At credit of depositors .. .. 43,861,704 I 7 Postal .. .. 692,352 7 9 On transfer, New Zealand and other Ad- Telegraph .. 2,580,288 11 I ministrations .. .. .. 23,945 16 8 Telephone .. 3,141,057 I S Reserve fund .. .. .. 621,000 0 0 Wireless .. .. 56,349 2 5 At oredit Savings-bank Appropriation Ac- Workshops plant .. 8,856 8 4 count .. .. .. .. 176,095 4 11 Sundry creditors— 0,478,903 11 3 Money-order payees (for £ s. d. Less depreciation 206,094 14 5 unpaid money-orders) 80,097 6 0 Other Administrations 6,272,808 16 10 on money-order, pos- Stores and stationery tal, and cable accounts 70,878 16 2 in stock .. .. 828,877 18 7 Postal-note payees (for 7,101,686 15 5 unpaid postal notes) 56,185 13 0 Savings-bank Account— Sundry other creditors 313,379 1 11J Investments.. .. .. .. 44,016,256 9 7 Other Government De- Interest accrued, 31st March, 1922 .. 531,330 5 6 partments, for balances Sundry debtors— due on 31st March, Other Administrations, 1922 .. .. 208,962 7 5 on Money-order Ac- £ s. d. 7.35,503 46J count '.. .. 12,799 10 11 War-loan Certificates Account .. .. 3,981,564 7 10 Other Government DePost Office Investment Certificates Account 240,197 8 6 partments (balances Postmasters —For advances to Postmasters due 31st March) .. 10,578 18 9 of stamps, postal notes, British postal Sundry other debtors 46,663 14 1 orders, war-loan certificates, and other 70,042 3 9 documents of value, including stocks held War-loan Certificates Account —Investments in General Post Office.. .. .. 702,858 1 3 held in Government loans .. .. 3,962,260 0 0 Post Office investment certificates — Investments held in Government loans .. 233,350 0 0 Postmasters' balances £ s. d. held .. .. 994,405 2 I. Cash in bank (Head Office Account) .. 371,920 5 6 . 1,366,325 7 7 Treasury Adjustment Account . . .. 21.3,935 6 9 Loss on year's working— £ s. d. Telegraph Branch .. 346,958 15 10 Telephone Branch .. 73,528 17 2 Wireless Branch .. 10,421 8 0 430,909 I 0 . Less net profit, Postal Branch.. .. 282,839 5 10^ Net loss on year's working after charging 41 per cent, interest on capital .. .. 148,069 15 IJ £57,643,256 3 8| j £57,643,256 3 8} The figures appearing in the balance-sheet as assets represent the recorded capital expenditure on buildings and works, less depreciation. A valuation ol' all departmental assets is now Hearing completion. The gross profit for the year amounts to £327,910 4s. 10|d. Interest debited on capital expenditure amounts to £269,885 ss. 7d., leaving a profit of £58,024 19s. 3.', d. Depreciation totals £200,094 14s* 5d., and when taken into account makes a net loss of £148,069 15s. l|d. H. A. Huggins, Controller. Bth August, 1922. R. B. Mounts, Secretary. The attached Profit and Loss Accounts and balance-sheets have been duly examined with the relative books and documents submitted for audit, and approximately disclose the position of the Department. As soon as the valuation of assets is completed it will be possible to arrive at the correct charge for interest and depreciation. It will also be possible in future to credit the Justice Department with its share of stamp revenue now that an agreement has been come to between the Departments.—G. F. C. Campbell, Controller and Auditor-General. POSTAL BRANCH. Profit and Loss Account foe the Year ended 31st March, 1922. Dr. £ s. d. £ s. d. I Or. £ s. d. To Salaries of officers ..688,907 2 I By Postages .. .. .. .. 1,408,506 2 6 Carriage of mails .. 291,628 13 10 Private box and bag rents .. .. 28,491 4 6 Working-expenses .. 189,531 12 10 Money-order and postal-note commission 49,435 13 7 1,170,067 8 9 Miscellaneous revenue .. .. 4,516 4 3i Depreciation .. .. .. 13,86472 Profit before charging interest carried down 3107,017 8 llj £1,490,949 4 lOi £1,490,949 4 lOf £ s. d. £ s. d. £ s. d. To Interest on capital .. 28,395 12 9 By Balance brought down .. .. 307,017 8 Hi Less rents received .. 4,217 9 8 24,178 3 I Profit on year's working.. .. 282.839 5 10£ £307,017 8 llj £307,017 8 11J

B.—l [Pt. 111, Sup.).

POST AND TELEGRAPH DEPARTMENT— continued. telegraph branch. Profit and Loss Account for the Year ended 31st March, 1922. Dr. £ s. d. £ s. d. | Cr. £ s. d To Salaries of officers .. ..6.17,922 14 6 By Telegraph revenue .. .. .. 678,621 8 1 Working-expenses.. .. 228,786 2 6 ' .Miscellaneous revenue .. .. .. 10,675 10 9 - 846,708 17 0 Loss before charging interest carried down .. 2339,482 3 6 Depreciation .. .. .. 82,070 5 4 £928,779 2 4 £928,779 2 4 £ s. d. £ s. d. £ s. d. To Loss carried down .. .. .. 239,482 3 6 By Loss on year's working .. .. .. 3146,958 15 10 Interest on capital.. .. 111,309 4 5 Less rents received .. 3,832 12 1 —— 107,470 12 4 £346,958 15 10 £346,958 15 10 TELEPHONE BRANCH. Profit and Loss Account for the Year ended 31st Marco, 1922. Dr. £ s. d. £ s. d. Or. £ s. d To Salaries of officers .. .. 309,859 3 10 By Telephone revenue .. .. .. 610,790 0 1 Working-expenses.. .. 130,964 8 0 — 440,823 11 10 Depreciation .. .. .. .. 107,906 2 7 Profit before charging interest carried down.. 62,060 5 8 £610,790 0 1 £610,790 0 1 £ s. (I. £ s. d. £ s. d. To Interest on capital.. .. 137,2.76 2 8 By Balance brought down .. .. .. 62,000 5 8 Less rents received .. 1,686 19 10 Loss on year's working .. .. .. 7.'!,528 17 2 135,589 2 10 £135,589 2 10 £135,589 2 10 WIRELESS BRANCH. Profit and Loss Account for the Year ended 31st March, 1922. Dr. £ s. d. £ s. d. Cr. £ s. d. To Salaries of officers .. .. 8,686 17 10 By Revenue on wireless traffic .. .. 7,229 6 9 Working-expenses .. .. 4,068 10 3 Loss before charging interest on capital carried — 12,755 8 1 down .. .. .. .. 7,780 0 8 Depreciation .. .. .. 2,253 19 4 ' £16,009 7 5 £15,009 7 5 £ s. d. £ s. d. To Loss brought clown .. .. .. 7,780 0 8 By Loss on year's working .. .. .. 10,421 8 0 interest on capital .. .. .. 2,641 7 4 £10,421 8 0 £10,421 8 0 POST OFFICE SAVINGS-BANK. Profit and Loss Account for the Year endejd 31st March, 1922. Dr. £ s. d. CV. £ s. d. £ s. d. To Interest credited to depositors' accounts By Interest received during during year ended 31st March, 1922 .. 1,600,707 2 0 the year .. .. 1,750,116 8 0 Management expenses.. .. .. 60,000 0 0 Plus interest accrued to Transfer to Savings-bank Appropriation 31st March, 1922 .. 531,330 5 6 Account .. .. .. .. 134,896 1 1 — 2,281,446 13 6 Less interest accrued on 31st March, 1921 .. 496,475 7 3 1,784,971 (i 3 Sundry receipts .. .. .. 10,631 16 10 £1,795,603 3 1 £1,795,603 3 1 Savings-bank Appropriation Account. [1921. £ s. d. 1921, Ist April. £ s. d. To Savings-bank Reserve Account .. .. 200,145 0 0I By Balance brought forward.. .. .. 241,344 3 10 1922, 31st March. 1922, 31st March. [Balance .. .. .. .. 176,095 4 11 Savings-bank Profit and Loss Account .. 134,896 1 1 £376,240 4 11 £376,240 4 II

B.—l [Pt. 111, Sup.

PRISONS DEPARTMENT. Prisons and Institutions Account for the Year ended 31st March, 1922. Dr. £ s . d. Cr. £ s. d. Salaries .. .. .. .. 45,926 1 9 SalesAdvertising, purchase of books, &c. .. 291 0 3 Bricks .. .. .. .. 349 11 2 Allowances to instructing officers .. 756 1 8 Concrete blocks .. .. .. 3,637 15 9 Assistance to discharged prisoners . . 55 9 3! Firewood .. .. .. 48 6 6 Expenses, First Offenders Probation Act 503 4 1 Boots .. .. .. .. 1,285 10 9 Clothing, bedding, &c. .. .. 2,511 19 5 Timber .. .. .. .. 1,785 3 3 Expenses, Crimes Amendment Act .. 571 5 8 Coir mats .. .. .. 30 4 4 Freight, cartage, &o. .. .. 313 14 3 Prison labour .. .. .. 45,348 7 4 Forage .. .. .. .. 119 14 0 Balance to Profit and Loss Account .. 50,944 1] 4 Fuel, light, and water .. .. 4,230 6 8 Gratuities .. .. .. .. 291 7 5 Lodging-allowances .. .. .. 2,902 14 4 Medicines and medical comforts .. 496 5 5 Payment to hospitals .. .. 450 7 7 Payments under Crimes Amendment Act 8,970 9 11 Postage and telegrams .. . . 737 1.3 I Office fittings (including stationery and printing).. .. .. .. .1,098 12 0 Rations .. .. .. 18,189 9 4 Sanitary services .. ~ .. 623 13 11 Telephone fees .. .. .. 413 17 7 Temporary officers .. .. .. 4,865 8 8 Tools and materials .. .. .. 826 5 6 Travelling allowances and expenses (including transfer and conveyance of prisoners) .. .. .. 4,464 17 6 Uniforms .. .. .. .. 455 3 0 Workshops equipment .. .. 2 7 3 Equipment and instructional work .. 48 6 11 Contingencies .. .. .. 58 8 5 Purchase and upkeep of vehicles .. 1,370 810 Expenses, prison camps .. .. 394 12 4 Expenses, prison works .. .. 502 3 10 Expenses, brickmaking .. .. 500 13 1 Development and draining (Invercargill) 21 12 6 Compassionate allowances .. .. 283 15 0 Grants to societies .. .. .. 20 0 0 103,267 10 5 Rents .. .. .. .. 162 0 0 £103,429 10 5 £103,429 10 5 Quarry Tradinc, Account for the Year ended 31st March, 1922. Dr. £ s. d. Cr. £ s. d Stock on hand, Ist April, 1921.. .. 758 0 0 Sales .. .. .. .. 12,307 15 4 Purchases—Coal, oil, explosives, &c. .. 2,054 18 4 Stock on hand, 31st March, 1922 .. 904 5 0 Officers'salaries .. .. .. 1,989 0 8 Prison labour .. .. .. 6,954 0 0 Balance, being gross profit carried to Profit and Loss Account .. .. 1,456 1 4 £13,212 0 4 £13,212 0 4 Farm Tradinc. Account for the Year ended 31st March, 1922. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. Stock on hnnd, Ist April, Sales (stock) .. .. 2,381 5 I 1921— Sales (farm produce) .. 5,847 19 10 Live-stock .. .. 12,390 0 0 8,229 411 Stored crops .. .. 4,714 0 0 Stock on hand, 31st March, 1922— Growing crops .. 3,428 0 0 Live-stock .. .. 12,270 0 0 20,5338 0 0 Stored crops .. .. 3,477 12 6 Purchases— Growing crops .. 2,987 0 0 Stock .. .. 2,404 12 0 Honey on hand (WaikeFuel, seeds, be. .. 2,258 15 9 ria) .. .. 70 0 0 4,663 7 9 | 18,804 12 6 Officers salaries .. .. 3,819 6 8 Balance, being loss carried to Profit and Prison labour .. .. .. 6,302 16 0 Loss Account .. .. 8,289 13 0 £35,3123 10 5 £35.323 10 5 Profit and Loss Account for the Yeais ended 31st March, 1922. Dr. £ s. d. Cr. £ s. d. Farm Trading Account .. .. 8,289 13 0 Quarry Trading Account .. .. 1,456 I 4 Prisons and Institution Account .. 50,944 11 4 Balance .. .. .. .. 10.1,989 0 2 Depreciation Reserve Account .. 14,772 14 3 Interest on capital .. .. .. 27,734 (i II Maintenance of buildings .. .. 1,703 16 0 £103,445 I 6 £103,445 I 6

B.—l [Pt. 111, Sup

PRISONS DEPARTMENT— continued. Balance-sheet as at 31st March, 1922. Liabilities. £ s. d. . Assets. £ s. d. Capital liability to Treasury, Ist April, Buildings .. .. .. .. 481,247 9 7 1921 .. .. .. .. 616 318 16 3 Land .. .. .. .. 115,339 14 9 Depreciation Reserve Account .. 14,772 14 3 Leasehold .. .. .. .. 14,560 14 3! Sundry creditors .. .. .. 6,120 18 3 implements and machinery .. .. 8,036 5 5 Treasury Adjustment Account .. 150,885 4 7 | Loose tools.. .. .. .. 1,950 0 10 Prison furniture .. .. .. 8,082 18 8 i Office furniture .. .. .. 1,536 2 1 .Motor-vans and accessories .. .. 2,083 8 8 Clothing And bedding .. .. 22,618 19 8 Sundry debtors .. .. .. 4,372 31 4 Telephone fees paid in advance .. 239 14 4 Stock — £ s. il. I Genera! store .. 2,311 19 3 Local prison store .. 2,952 10 8 Tailoring stook .. 352 19 2 5,617 9 I Live-stock— Paring .. .. 12,270 0 o Other institutions .. 640 0 0 12.910 tl 0 | Crops— Stored .. .. 3,477 12 6 Growing .. .. 2.987 0 0 Farm-produce stock .. 70 0 0 6,534 12 6 Stock in quarry .. .. 904 5 0 Stationery '.. .. .. 75 0 0 Profit and Loss Account .. 101,989 0 2 £788,097 13 4 £788,097 13 4 C. E. Matthews, sth August, 1922. Controller-General of Prisons. 1 hereby certify that the Quarry and Farm Trading Accounts, the Prison Institutions .Account, Profit and Loss Account-, and Balance-sheet have been duly examined and compared with tin- relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— G. F. C. Campbell, Controller and Auditor-General.

B.—l [Ft. 111, Sup.].

PUBLIC SERVICE SUPERANNUATION FUND. Revenue Account tor the Yeak ended 31st December, 1921. £ s. d. Retiring-allowances— £ s. d. Amount of fund at beginning of year .. 1,502,905 16 6 To members .. .. .. 136,757 810 Members'contributions under section 29 To widows and children .. .. 13,836 9 3 (ordinary) .. .. .. 249,625 10 10 Contributions returned— Transfers from other superannuation Under section 46, Amendment Act funds .. .. .. .. 35112 11 (left service- .. .. .. 41,746 1 4 Government subsidy .. .. 86,000 0 0 Under section 42 (death) .. .. 5,218 17 5 Interest .. .. .. .. 85,312 3 7 Under section 32 (ec) .. .. 1,457 8 0 Fines, &c .. .. 421 7 1 Under section 32 (/) .. .. 1,480 16 3 Under section 38 (retirement) .. 1,778 3 0 Interest, section 2, Amendment Act .. 864 19 2 Contributions to other superannuation funds (section 48) .. .. 23 15 1 Expenses— Salaries .. .. .. 1,979 2 9 Office expenses .. .. .. 245 6 8 Public Trustee's charges .. .. 2,132 16 3 Medical fees .. .. .. 91 7 0 Audit fees .. .. .. - 1.00 0 0 Post Office charges .. .. 50 0 0 Heating, lighting, and cleaning .. 0 9 4 Kent .. .. .. .. 16 6 8 Balance as at end of year .. .. 1,716,837 311 £1,924,616 10 11 £1,924,616 10 11 Balance-sheet as at 31st December, 1921. Liabilities. Assets. £ s. d. Superannuation Fund Amount invested by the Board .. 1,649,466 11 I Account— £ s. d. £ s. d. Retiring-allowances recoverable (InBalance from Re- ternal Affairs) .. .. .. 251 1 4 venue Account 1,716,837 311 Contributions due, in course of transAmount transferred mission .. .. .. 20,752 0 9 from Unclaimed Interest due and accrued .. .. 30,551 4 5 Account .. 2,000 0 0 Cost-of-living bonus recoverable (Con1,718,837 3 11 solidated Fund) . . .. .. 2,309 14 0 Retiring and other allowances due, in Bank Account .. .. .. 8,994 13 3 course of payment— Balance in hands of Postal Department 10,878 19 0 To members .. .. .. 2,179 18 1 Balance in hands of Public Trustee .. 7,834 1.7 8 To widows and children .. .. 112 4 7 Refunds of contributions due, in course of payment— Under section 46. Amendment Act (left service).. .. .. 2,328 8 5 Under sections 42 and 43 (death) 592 4 5 Under section 38 .. . . 229 15 10 Expenses due, in course of payment— Salaries .. . \ .. 496 510 Office expenses .. .. .. 5 17 10 Post Office charges .. .. 50 0 0 Rent .. .. .. .. 16 6 8 Public Trustee s charges .. .. 763 15 7 Heating, lighting, &c. .. .. 0 9 4 Audit fees" .. .. .. 100 0 0 Valuation fees due to Valuation Department .. .. .. 7 7 0 Unclaimed Account (contributions, ilrc.) 1,147 2 9 Contributions paid in advance or in error .. .. .. .. 4,232 1 3 £1,731,099 1 6 £1,781,099 1 6 Subsidiary Account. Cost-of-living Bonus paid to Annuitants of the Public Service Superannuation Fund on behalf of the Treasury. £ s. ct. £ s. d. To Amount disbursed for period Ist Jan- By Amount received from Treasury .. 24,939 13 11 vary, 1921, to 31st December, 1921 27,309 711 Balance due .. .. .. 2,369 14 0 £27,3109 7 11 £27,309 7 11 William M. Wright, Secretary, R. S. Wogan, Accountant, Wellington, 31st March, 1922. Public Service Superannuation Board. I hereby certify that the Revenue Account and balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. — G. F. C. Campbell, Controller and Auditor-General.

s—B.5 —B. 1 [Pt. 111, Sup.].

B.—l [Pt. 111, Sup.|.

GOVERNMENT RAILWAYS SUPERANNUATION FUND. Statement op Accounts under Section 90 op the Government Railways Act, 1908. Revenue Account for the Year ended 31st March, 1922. Income. £ s. d. Expenditure. £ h. d. To Members'contributions .. .. 134,764 18 4 By Retiring-allowanoes to members .. 123,446 10 7 Members' contributions on account of Allowances to widows and children .. 13,956 5 9 casual service .. .. .. 239 2 0 Payments under section 82 (6) .. 882 0 5 Fines .. .. .. .. 650 15 0 Payments under section 86 (c) .. 335 10 2 Government contribution .. .. 75,000 0 0 Contributions refunded .. .. 15,657 5 7 Donation: Mr. W. J. Wilson, Christ- Travelling-expenses of members of church.. .. .. .. 5 0 0 Board .. .. .. .. 50 17 0 Interest .. " .. .. .. 23,160 11 4 Fines refunded .. .. .. 15 0 Public Trust Office charges .. 455 13 6 Balance carried down, being excess of income over expenditure for year .. 79,040 13 8 £233,826 1 8 £233,826 1 8 To Balance brought forward on Ist April, By Balance, being amount of fund at 1921 .. .. .. .. 464,490 17 0 31st March, 1922 .. .. 543,53110 8 Balance excess of income over expenditure for year ended 31st March, 1922 .. .. .. .. 79,040 18 8 £543,531 10 8 £543,531 10 8 Balance-sheet as at 31st March, 1922. Liabilities. £ a. d. Assets. £ s. d. Fund as per Revenue Account .. 543,531 10 8 In hands of Public Trustee .. .. 476,910 19 9 Retiring and other allowances due, not Contributions and fines in transit .. 11,467 0 1 paid— Arrears of contributions due by members Members .. .. .. 615 4 3 in respect to casual service .. 6,949 5 5 Widows and children .. .. 1,110 13 8 Amount due from Treasury for disburseRefunds of contributions due, in course ments on account of annuitants' costof payment .. .. .. 1,045 1 9 of-living bonus .. .. .. 975 5 1 Treasury payments in transit.. .. 50,000 0 0 £546,302 10 4 £546,302 10 4 Statement showing Cost-op-living Bonos paid on behalf of the Treasury to Annuitants of the Government Railways Superannuation Fund under Section 14 of the Appropriation Act, 1921, during the Year ended 31st March, 1922. £ s. d. £ s. d. To Cash received from the Treasury .. 29,900 11 7 By Balance due by Treasury at 31st March, Balanoe due by the Treasury at 31st 1921 .. .. .. .. 1,588 12 8 March, 1922 .. .. .. 975 5 .1 Amount disbursed .. .. .. 29,287 4 0 * £30,875 16 8 £30,875 16 8 D. H. Guthrie, Chairman of the Government Railways Superannuation Fund Board. L. Hamann, Acting Chief Accountant, New Zealand Railways. I hereby certify that the statement of receipts and payments, Revenue Account, and balancesheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. 111, Sup.

REPATRIATION DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1922. Expenditure. E s. d. Income. £ s. d. Sustenance .. .. .. .. 282 13 0 Revenue —Training .. .. .. 2,011 111 Training .. .. .. .. 47,595 16 9 Net expenditure .. .. .. 181,190 Oil Transportation .. .. .. 1,200 7 9 Medical fees .. .. .. 12 19 6 Valuation fees .. .. ~ 54 3 6 Legal fees .. .. .. .. 118 2 0 Board fees .. .. .. .. 395 15 6 Postage and telegrams .. .. 2,520 5 8 Printing and stationery .. .. 814 15 11 Salaries .. .. .. .. 30,794 10 2 Travelling-expenses .. .. .. 084 911 General expenses .. .. .. 9531 8 4 Advertising . . .. .. .. 299 3 0 Rent .. .. .. .. 3,250 1.4 1 Miscellaneous expenses .. .. 220 5 5 Furnishings .. .. .. .. 20 14 1 Net loss—Karm accounts— Moa .. .. .. .. 3,505 18 4 Avonhead.. .. .. .. 4,460 3 5 Tauherenikau .. .. .. 5,4319 18 3 Depreciation— Furniture and fittings .. .. 278 5 4 Weraroa and Ruakura (buildings) .. 330 0 0 Technical equipment .. .. 955 0 0 Interest Account—Net loss .. .. 46,076 5 0 Loss on realization —Technical equipment 4,710 10 8 Reserve for bad and doubtful debtors .. 28,226 17 3 £183,201 2 10 £183,201 2 10 Interest Account for the Year ended 31st March, 1922. (Subsidiary to Income and Expenditure Account.) Dr. £ s. d. Or. £ s. d. To interest on capital (44- per cent, on By Interest charged on loans .. .. 16,247 9 4 £1,424,8315 18s. lOd.) .. .. 64,117 12 4 Interest accrued not charged .. 1,793 18 0 Loss to Income and Expenditure Account .. .. .. 46,076 5 0 £64,117 12 4 £64,117 12 4 Moa Training-fakm Working Account for the Year ended 31st March, 1922. Dr. Cr. £ s. d. Stock on hand, Ist April, 1921— £ s. d. Sales .. .. .. .. 137 0 7 Live-stock .. .. .. 520 17 0 Stocks at 31st March, 1922— Crops and produce .. .. .. 1,350 19 2 Live-stock .. .. .. 462 12 0 Expenses— Crops and produce .. .. .. 1,872 15 0 Repairs and maintenance and seeds .. 89(5 8 9 Loss, to Income and Expenditure Account 3.505 18 4 Wages .. ... .. . . 1,832 12 I Live-stock .. .. .. 153 13 6 General expenses .. .. . . 513 8 5 Rent .. .. .. .. 409 7 0 Depreciation, buildings and equipment 3101 0 0 £5,978 5 11 £5,978 5 11 Avonhead Training-farm Working Account for the Year ended 31st March, 1922. Dr. Or. £ s. d. Stocks on hand, Ist April, 1921— £ s. d. I Sales .. .. .. .. 3,249 15 4 Live-stock .. .. .. 1.741 10 0 : Loss, to Income and Expenditure Aooount 4,460 3 5 Crops and produce .. .. .. 1,732 3 2 Expenses— Wages .. .. .. 2,132 4 0 Seeds .. .. .. .. 284 Live-stock .. .. .. 50 17 6 General expenses .. . . . . 142 1 9 Repairs and maintenance .. .. 884 10 11 Rent .. .. . . . . 743 17 I Depreciation, buildings and equipment 280 0 0 £7,709 18 9 ! £7,709 18 9

6 —B. 1 [Pt. 111. Sup.].

B.—l [Pt. 111, Sup.*

REPATRIATION DEPARTMENT— continued. Tauherenikau Training-farm Working Account for the Year ended 31st March, 1922. Dr. i Cr. £ s. d. Stocks on hand, Ist April, 1921— £ s. d. j Sales .. .. .. .. 2,002 9 4 Live-stock .. .. .. 1,963 13 6 Stocks at close— Crops and produce .. .. .. 915 9 8 Live-stock .. .. .. 1,828 1.8 6 Clothing .. .. .. .. 172 19 10 Crops, wool, and produce .. .. 774 14 6 Expenses— Clothing .. .. .. .. 172 4 0 Wages .. .. .. .. 2,629 4 7 ; Loss, to Income and Expenditure Account 5,439 18 3 Seeds .. .. .. .. 27 16 2 : Live-stock .. .. .. 695 10 0 Rent .. .. .. .. 431 0 0 Repairs and maintenance .. .. 2,507 10 3 General expenses—Clothing .. .. 334 0 7 Depreciation .. .. .. 541 0 0 £10,218 4 7 £10.218 4 7 Balance-sheet as at 31st March, 1.922 Liabilities. Assets. Capital Account — £ s. d. £ s. d. Loans Investment Account — £ s. d. £ s. d. Advances from War Principal not yet pay- 781,779 0 8 Expenses Account at able Ist April, 1921 ..1,473,59112 5 Principal overdue ..106,770 19 11 Less net repayments, 1921-22 .. 48,755 13 7 888,550 0 7 1,424,835 18 10 Less reserve for bad Treasury Interest Account—Liability for and doubtful debtors 25,517 14 9 period 1921-22 .. .. .. 44,778 3 9 863,0.32 5 10 Sundry creditors .. .. .. 20,233 6 3 Interest due and overdue 4,433 2 6 Suspense Account —Overpaid loans .. 54 9 1 Interest accrued not due 1,793 18 0 6,227 0 6 Eurniture and fittings .. 4,772 19 7 Depreciation .. 278 5 4 4,494 14 3 Farm assets—Buildings— Moa .. .. 4,098 14 3 Tauherenikau .. 7,941 17 0 Avonhead .. .. 3,506 17 6 15,547 8 9 Depreciation .. 622 0 0 14,925 8 9 Ruakura .. .. 7,268 5 4 Weraroa .. .. 996 0 0 8,264 5 4 Depreciation .. 330 0 0 7,9314 5 4 . Equipment— Moa .. .. 1,3192 0 11 Tauherenikau .. 2,343 12 6 Avonhead .. .. 1,112 18 7 4,848 12 0 Depreciation .. 500 0 0 4,348 12 0 Live-stock— Moa .. .. 462 12 0 Tauherenikau .. .. .. 1,828 18 6 Crops and produce— Moa .. .. .. .. 1,872 15 0 Tauherenikau .. .. .. 774 14 (i Clothing—Tauherenikau .. .. 172 4 0 Stationery- . . .. .. .. 200 1 8 £ s. d. Equipment, technical .. 6,385 0 5 Less loss on realization 4,710 10 8 1,674 9 9 Sundry debtors .. .. .. 127 14 6 Excess of expenditure over income— £ s. d. Balance at Ist April, 1921 .. .. 400,636 0 5 Add net expenditure, 1921-22 .. .. 181,190 0 11 581,826 1 4 £1,489,901 17 11 £1,489,901. 17 II 23rd May, 1.922. J. R. Samson, Director of Repatriation. E. Riddle, Accountant. I hereby certify that the Farm Working Accounts, Income and Expenditure Account and balancesheet have- been duly examined and compared with the relative books and documents Submitted for audit, and correctly state the position as disclosed thereby —G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. 111,, Sup.!.

LAND AND DEEDS AND STAMP DUTIES DEPARTMENTS. LAND AND DEEDS DEPARTMENT. Income and Expenditure Account for Year ended 31st March, 1922. Dr. £ s. d. I Or. £ s. d. To Draughtsmen's work .. .. 13,036 1 9 By Balance carried down .. .. 63,270 10 0 Advertising .. .. .. 949 19 11 Printing and stationery .. .. 3,155 2 2 Travelling-expenses .. .. 1,155 10 1 Contingencies .. .. .. 160 14 4 Binding .. .. .. .. 578 5 2 Audit fees .. .. .. 421 13 4 Wages and salaries .. .. 40,279 8 9 Postages and telephones .. .. 526 14 4 Fuel and light .. .. .. 31.4 3 9 Rent .. .. .. .. 1,025 0 0 Freight and cartage .. .. 101 0 5 Compassionate allowance .. .. 450 0 0 Depreciation—Furniture and fittings 763 0 8 62,917 0 8 Interest on capita! .. .. 353 9 4 £63,270 10 0 £63,270 10 0 1). G. Clark, Secretary for Land and Deeds. STAMP DUTIES DEPARTMENT. Revenue Account for the Year ended 31st March, 1922. Dr. £ s. d. (Jr. To Contingencies .. .. .. 1.50 18 4 By Net revenue— £ s. d. £ s. d. Freight and cartage .. .. 129 3 5 Adhesive stamps .. 252,235 2 6 Office equipment ' .. .. 229 12 0 Duty on instruments .. 552,042 10 7 Fuel, light, and water .. .. 110 14 0 Death duty .. 1,4431,313 7 5 Telephones .. .. .. 148 19 5 Death duty ac-Amusements-tax tickets .. 98 17 3 crucd du'c .. 278,865 15 1 Travelling-expenses .. .. 912 14 3 Stamp printing .. .. 313 14 9 1,722,179 2 6 Salaries and wages .. .. 21,305 19 0 Gift duty .. .. 69,440 15 2 Audit fees .. .. .. 108 4 0 Native rates . . . . 602 4 8 Postages and telegrams .. 2,035 9 4 Fines and penalties .. 3,472 10 10 Law-costs .. .. .. 158 19 10 Impressed stamps .. 209,458 13 2 Printing and stationery .. 2,337 12 10 Company licenses .. 54,981 7 2 Valuation fees .. .. 83 6 8 Bank composition 168,357 13 4 Defalcation —Bristow . . . . 150 0 0 Bank composition Rent .. .. .. 1,225 0 0 accrued due. . 56,3128 8 6 Depreciation— — 224,686 I 10 Furniture and fittings .. 257 17 4 Totalizator reve- £ s. d. nuo .. 486.850 19 5 Plant and machinery 312 17 3 Totalizator reveLess charged I.V. .. 302 8 9 nuo accrued duo 14,008 I 10 10 8 6 501,459 I 3 Amusements-tax .. .. 103,814 J(i 7 29,707 12 5 Miscellaneous .. .. 12,815 4 0 Balance carried down .. .. 35,677,420 3 10 £3,707,187 16 3 £3,707,187 16 3 To Treasury Adjustment Account— £ s. d. £ s. d. Interest on capital, 4| per cent. 400 9 9 By Balance carried down .. .. 3,677,420 310 Balance, being.excess income .. 3,677,019 14 1 £3,677,420 3 10 £3,677,420 3 10 D. G. Clark, Commissioner of Stamp Duties. LAND AND DEEDS AND STAMP DUTIES DEPARTMENT. Combined Balance-sheet as at 31st March, 1922. Liabilities. Assets. Capital— £ s. d. £ s. d. i Furniture and fittinsrs — £ s. d. £ s. d. Land and Deeds .. 7,854 17 0 Land and Deeds '.. 6,872 18 6 Stamp Duties .. 8,899 11 6 Stamp Duties .. 2,320 16 0 16,754 8 6 9,193 14 6 Sundry creditors — Libraries— Land and Deeds .. 3,273 4 2 Land and Deeds .. 466 9 0 Stamp Duties .. 535 8 3 Stamp duties .. 175 0 0 3,808 12 5 I 641 9 0 Treasury Liability Account .. .. 76,81.0 810 Plant and machinery—■ .Revenue Account .. .. .. 3,613,749 4 1 Stamp Duties .. .. .. 5,944 7 9 Sundry debtors— Stamp Duties Department, revenue accrued .. .. .. 349,802 5 5 Treasury Adjustment Account .. 3,345,540 17 2 £3,711,122 13 10 £3,711,122 13 10 D. G. Clark, 9th September, 1922. Commissioner of Stamp Duties. 1 hereby certify that the attached Income and Expenditure Account, Revenue Account, and balance-sheet have been compared with the relative books and documents submitted for audit, and correctly set out the position as disclosed thereby. A proportion of the revenue under " Sales of adhesive stamps " should be allocated to various Departments, but for the year under review such allocation has been impracticable.—G. F. C Campbell, Controller and Auditor-General.

k—l [Pt. 111, Sup

STATE FIRE INSURANCE OFFICE. Revenue Account for the Year ended 31st December, 1921. ' £ s. d. £ s. d. Premiums after deduction of reinsurances .. 1.36,428 12 4 Losses by fire (after deduction of reinsurances) 38,125 13 5 Other receipts—lnterest, commission, and rent 13,644 0 1 Appropriated to reserve for unearned premiums (in addition to £49,815 4s. lOd. already reserved) .. .. .. 4,756 4 2 Government taxes .. .. .. 24,473 10 0 Commission .. .. .. .. 9,379 14 2 Salaries .. .. .. .. 20,699 2 0 Contributions to Fire Boards under the Fire Brigades Act, 1908 .. .. .. 3,212 10 3! Expenses of management— £ s. d. Travelling-expenses .. 2,387 0 10 Printing, stationery, and advertising .. .. 1,873 9 6 Rent .. .. .. 1,216 10 2 Exchange .. .. .131 31 10 Postages, telegrams, cablegrams, and sundry charges 2,800 .16 8 8.409 1 0 Investments Fluctuation Reserve Fund .. 1,000 0 0 Office premises and equipment written off .. 692 6 1 Amount of Fire Insurance funds at end of year 39,324 11 4 £150,072 12 5 £150,072 12 6 Balance-sheet on the 31st December, 1921. Liabilities. Assets. £ s. d. £ s. d. £ s. d. i Government war-loan securities .. - .. 138,3524 12 0 Capital authorized by the Other Government securities .. .. 57,050 0 0 State Fire Insurance Act, Local-authority securities .. .. 4,800 0 0 1908 .. .. .. 100,000 0 0 Fixed deposits and at short, call .. .. 20,000 0 0 Less not raised .. .. 100,000 0 0 Mortgages on property .. .. .. 2,970 10 0 Nil. £ s. (I. Reserve Fund .. .. .. .. 257,242 2 3 Land and buildings .. 116,916 8 7 Investments Fluctuation Reserve Fund .. 10,000 0 0 Less mortgages taken over Reserve for unearned premiums .. .. 54,571 9 0 on Office premises purPremiums and other deposits .. .. 649 18 2 | chased .. .. 6,225 0 0 Outstanding fire losses .. .. .. 2,565 0 0 110,691 8 7 Government taxes .. .. .. 24,261 7 1 i Office equipment .. .. .. 1,019 9 3 Interest accrued but not due on mortgages .. 64 3 3 I Outstanding premiums .. .. '.. 8,186 12 0 Other amounts owing by the Office— Interest accrued but not due .. .. 2,462 6 0 Reinsurance premiums due 14,274 10 11 Cash in bank of New Zealand Commission .. .. 1,659 18 9 at Wellington, or in transit £ s. d. Rent .. .. .. 19 10 10 to Wellington .. .. 59,205 8 6 Printing, stationery, and Imprest Account balances— advertising .. .. 41 8 6 £ s. d. Postages and sundry charges 627 9 4 Head Office .. 3 811 . 16,622 18 4 Auckland .. 7 7 1 Fire Insurance funds, as per Revenue Account 39,324 11 4 Christchurcli .. 307 5 6 Dunedin . . 155 5 0 Palmerston N. 38 9 5 New Plymouth 79 7 2 591 3 1 59,796 11 7 £405,301 9 5 £405,301 9 5 0. 11. C. ROBLESON. 14th February, 1922. General Manager. I hereby certify that the Revenue Account and balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.- G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. 111, S.p.j.

DEPARTMENT OF TOURIST AND HEALTH RESORTS. Revenue Account for the Year ended 31st March, 1.922. Dr. Cr. To Working Accounts -Not loss — £ s. d. By Working Accounts —Net Profit — £ s. d. TeAroha .. .. .. 2,534 13 0 Rotorua electric .. .. 2,780 5 1 Rotorua baths .. .. .. 10,504 7 2 Waimangu round trip .. .. 1,217 0 5 Rotorua Sanatorium .. .. 2,806 13 9 Waitomo Caves hostel and guiding 1,966 6 1 Rotorua gardens and reserves .. 3,868 4 9 Sale of photographs, &c. .. .. 65 110 Rotorua water and drainage .. 559 18 1 Balance carried down —Excess of Rotorua acclimatization .. .. 19 0 5 expenditure over income .. 41,008 4 11 Lake House, Waikaremoana . . 956 12 4 Hanmer Springs .. .. 2,436 13 2 Hermitage, hostel and guiding .. 2,104 2 0 Queenstown .. .. .. 566 15 7 Te Anau steamer and hotel .. 670 10 11 Glade House and Te Anau track .. 843 18 6 Miscellaneous reserves .. .. 970 13 10 Passenger-booking bureaux . . 912 6 4 Sydney and Melbourne agoncies .. 3,144 1.7 11 Head Office — Salaries and wages .. .. 4,704 14 7 Advertising .. .. .. 2,501 15 10 Subsidies to inland mails .. .. 1,698 15 0 Subsidies to accommodation-houses 150 0 0 Subsidies to Rotorua Town Account (half bath fees) .. .. 1,727 6 8 Grants to Helonsvillc Domain Board (>OO 0 0 Repairs and improvements to roads, tracks, &c. .. .. 1,113 16 6 Compensation paid under Workers' Compensation Act .. .. 494 14 6 Travelling-expenses, postages, rent, photographs, freight and cartage, &c. .. ... .. .. 1,102 16 0 Depreciation on furniture (Head Ollice) .. .. .. 43 17 0 £47,037 4 4 1 = £47,037 4 4 £ s. d. To Balance carried down .. .. 41,008 4 11 By excess of expenditure over income, £ s. d. Interest on capital at 4i per cent. .. 18,917 10 6 after charging interest .. .. 59,926 1 5 £59,926 1 5 £59,926 1 5 B. M. Wilson, General Manager. J. Houston, Acting Accountant. Te Aroha Working Account for the Year ended 31st March, 1922. £ s. d. £ s. d. To Salaries and wages .. .. 3,096 18 1 By Receipts.. .. .. .. 1,946 7 7 Painting, repairs, cartage, printing and Net loss, to Revenue Account .. 2,534 13 0 stationery, &o. .. .. .. 1,147 13 6 Depreciation . . . . . . 236 9 0 £4,481 0 7 £4,481 0 7 Rotorua Baths. —Working Account for the Year ended 31st March, 1922. £ s. d. £ s. (I. To Consumable stores at Ist April, 1921 237 13 3 By Receipts .. .. .. .. 5,805 14 10 Salaries and wages .. .. 12,057 17 4 Consumable store's at 31st March, 1922 196 5 2 Purchases .. .. .. 1,578 15 3 Net loss, to Revenue Account .. 10,504 7 2 Travelling-expenses, lighting, printing and stationery, cartage, repairs, &o, 1,360 2 1 Depreciation .. .. .. 1,271 19. 3 £16,506 7 2 £16,506 7 2 Rotorua Sanatorium.—Working Account for the Year ended 31st March, 1922. £ s. d. £ s. d. To Consumable stores at Ist April, 1921 152 810 By Fees earned .. .. .. 3,681 8 4 Salaries and wages .. .. 3,398 10 10 Miscellaneous receipts .. .. 430 4 5 Purchases .. .. .. 2,594 10 7 Consumable stores at 3.lst March, 1922 148 19 5 Lighting, repairs, painting, freight and Net loss, to Revenue Account .. 2,806 13 9 cartage, telephones, printing and stationery, &o. .. .. .. 702 14 7 Depreciation .. .. . . 219 1 1 - £7,067 5 11 £7,067 5 11

B.—l [Pt. 111, Sup.

DEPARTMENT OF TOURIST AND HEALTH RESORTS— continued. Rotorua Gardens and Reserves.-—-Working Account for the Year ended 31st March, 1922. £ s. (I. £ s. d. To Salaries and wages .. .. 4,405 15 1 By Receipts.. .. .. .. 1,534 4 0 Lighting, printing, andoartage, tools, &o. 767 17 10 Net loss, to Revenue Account .. 3,868 4 9 Depreciation .. .. .. 228 15 10 £5.402 8 9 £5,402 8 9 , ; ; 1 Rotorua Electric System..—Working Account for the Year ended 3.lst March, 1922. £ s. d. | £ s. d. To Salaries and wages ..' .. 3,399 11 4I By Electric energy supplied .. .. 8,017 7 7 Purchases .. .. .. 764 14 (i ' Miscellaneous receipts .. .. 130 8 1 Freight and cartage, printing and stationery, travelling-expenses, &o. 359 14 3 Depreciation .. .. . . 843! 10 6 Net profit, to Revenue Account .. 2,780 5 I £8,147 15 8 £8,147 15 8 Rotorua Water and Drainage. -Working Account foe the Ykar ended 31st March, J922. £ s. (I. , £ s. (I. To Salaries and wages .. .. 1,992 7 2 ' By.Water charges earned .. .. 2,089 2 i) Purchases .. .. •• 1,130 19 3 Miscellaneous receipts .. .. 209 13 3 Freight and cartage, electric energy, I've. 288 14 2 Net loss, to Revenue Account .. 559 18 1 Depreciation .. .. .. 46 13 6 £3,458 11 I : £3,458 14 1 Rotorua Acclimatization District.- Working Account for the Year ended 31st March, 1922. £ s. d. £ s. d. To Consumable stores at Ist April, 1921 33 0 0 By Receipts.. .. .. .. 1,3107 (i 7 Salaries and wages .. .. 689 3 7 Consumable stores at 31st March, 1922 26 10 0 Travelling-expenses, printing and sta- Net loss, to Revenue Account .. 19 0 5 tionery, repairs, &c. . . . . 566 18 6 Depreciation .. .. .. 63 14 11 £1,3552 17 0 £1,3152 17 0 Waimangu Round Trip.—Working Account for the Year ended 31st March, 1922. £ s. d. £ s. d. To Consumable stores at Ist April, 1921.. 78 13 0 By Receipts .. .. .. .. 3,210 11 I Salaries and wages .. .. 1,238 4 2 Consumable stores at 31st March, 1922 78 1.3 0 Repairs, freight and cartage, purchases, &c. .. .. .. •• 501 16 3 Depreciation .. .. . . 229 4 3 Net profit, to Revenue Account .. 1,217 6 5 £3,325 4 1 £3,325 4 1 Waitomo Caves Hostel and Guiding.—Working Account for the Year ended 31st March, 1922. £ s. d. £ s. d. To Consumable stores at Ist April, 1921. . 112 11 5 By Board and guiding fees .. .. 6,582 14 7 Salaries and wages .. .. 1,776 6 7 Receipts.. .. .. .. 261 19 4 Purchases .. •• ■• 2,332 16 8 Consumable stores at 31st March, 1922 64 19 2 Repairs, printing and stationery, freight and cartage, &c. .. . . 498 I 6 Depreciation .. . . • • 223 10 10 Net profit, to Revenue Account .. 1, 966 6 I £6,909 13 1 * £6,909 13 1 Lake House, Waikaremoana. —Worklng Account for the Year ended 31st March, 1922. £ a. d. £ s. d. To Consumable stores at Ist April, 1921 57 12 0 By Receipts.. .. .. .. 935 13 1 Salaries and wages .. .. 702 8 6 Consumable stores at 31st March, 1922 42 9 9 Purchases . . ■ - • • 031 8 1 Net loss, to Revenue Account .. 956 12 4 Repairs, freight and cartage, printing and stationery, &c. .. .. .326 14 0 Depreciation .. •• •• 216 12 7 £1,934 15 2 £1,93)4 15 2

B.—l [Pt. 111, Sup.

DEPARTMENT OF TOURIST AND HEALTH RESORTS— continued. Hanmer Springs. Working Account from Ist April, 1921, to 19th January, 1922. £ s. d. ! £ s. d. To Consumable stores at Ist April, 1921 154 10 0! By Receipts .. .. .. .. 1,847 17 1 Salaries and wages .. .. 2,781 15 5! ' Consumable stores at 31st March, 1922 135 19 10 Purchases .. .. .. 910 1 8 Net loss, to Revenue Account .. 2,436 13 2 Freight and cartage, repairs, printing and stationery, &o. .. .. 400 15 7 Depreciation .. .. .. 17.3 7 5 £4.420 10 1 £4,420 10 1 Hermitage Hostel and Guiding.—Working Account for the Year ended 31st March, 1922. £ s. d. £ s. d. To Consumable stores at Ist April, 1921 697 1 1 By Fees earned .. .. .. 5,220 710 Salaries and wages .. .. 2,481 910 Receipts, miscellaneous .. .. 146 510 Purchases .. .. .. 2,670 16 7 Consumable stores at 31st March, 1922 785 5 9 Freight and cartage, repairs, travelling- Net loss, to Revenue Account .. 2,104 2 0 expenses, &c. .. .. .. 1,502 2 2 Depreciation .. .. .. 904 11 9 £8,256 1 5 £8,256 1 5 Queenstown. —Working Account for the Year ended 31st March, 1922. £ s. d. £ s. d. To Salaries .. .. .. .. 726 811 By Receipts .. .. .. .. 257 1 6 Material, printing and stationery. Net loss, to Revenue Account . . 566 15 7 freight and cartage, &c. .. .. 78 15 11 Depreciation .. .. .. 18 12 3 £823 17 1 £823 17 I Te Anau Steamer and Hotel. —Working Account for the Year ended 31st March, 1922. £ s. d. £ s. d. To Salaries and wages .. . . 463 10 9 By Receipts .. .. .. .. 760 10 6 Purchases .. .. .. 294 17 6 ' Net loss, to Revenue Account .. 670 10 11 Travelling-expenses, freight and cartage, repairs, &c. .. .. 454 10 2 Depreciation .. .. . . 218 3 0 £1,431 1 5 £1,431 1 5 Tic Anau-Melford Track and Glade House.—Working Account for the Year ended 31st March, 1922. £ s. d. £ s. d. To Consumable stores at Ist April, 1921 161 0 0 By Receipts .. .. .. .. 1,994 110 Wages .. .. .. .. 1,258 3 10 Consumable stores at 31st March, 1922 241 16 7 Purchases .. .. .. 1,011 10 10 Net loss, to Revonue Account .. 843 18 6 Travelling-expenses, freight and cartage, &c. .. ' .. .. 441 17 0 Depreciation .. .. .. 206 19 3 £3,079 16 11 £3,079 16 11 Miscellaneous Reserves. —Working Account for the Year ended 31st March, 1922. £ s. d. £ s. d. To Salaries and wages . . .. 737 7 7 By Receipts .. .. .. .. 503 3 1 Repairs, freight and cartage, &c. . . 288 11 10 Net loss, to Revenue Account .. 970 13 10 Depreciation .. .. .. 447 17 6 £1,473 16 11 £1,473 16 11 Passenger-booking Bureaux. —Working Account for the Year ended 31st March, 1922. £ s. d. £ s. d To Ticket stock (at cost) at Ist April, 1921 115 8 7 By Commission .. .. .. 3,466 8 5 Salaries .. .. .. .. 3,093 8 9 Ticket stock at 31st March. 1922 .. 116 15 7 Printing and stationery, rents, &c. .. 1,235 15 7 Net loss, to Revenue Account .. 912 6 4 Depreciation on furniture .. . . 50 17 5 £4,495 10 4 £4,495 10 4

B.—l [Pt. 111, Sup.

DEPARTMENT OF TOURIST AND HEALTH RESORTS— continued. Sydney and Melbourne Agencies.—Working Account for the Year ended 31st March, 1.922. £ s. d. i £ s. d. To Salaries .. .. .. .. 1,658 6 0, By Net loss, to Revenue Account .. 3,144 17 11 Rents, postages, printing, stationery, and cartage, &o. .. . . 1,445 2 4 Depreciation on furniture .. .. 41 9 7 £3,144 17 11 £3,144 17 11 i — Balance-sheet as at 31st March, 1922. Liabilities. Assets. Capital Account—Liability to Treasury at £ s. d. £ s. d. £ s. d. Ist April, 1921 .. .. .. 423,998 18 5 I Land .. .. .. 201,267 19 3 Sundry creditors .. .. .. 3,898 17 9 Buildings .. ..108,981 1 2 Treasury Adjustment Account.. .. 75,800 16 3 Add additions .. 5,3167 12 6 114,348 13 8 Less depreciation .. 3,234 18 10 - 111,113 14 10 Water and drainage systems .. '.. 59,880 5 1 Add additions .. 5,438 9 1 05,318 14 2 Plant and machinery .. 20,463 2 3 Add additions .. 2,758 0 5 23,221 2 8 Less depreciation .. 844 10 I 22,3170 12 7 Wharves and beacons .. 5,104 10 0 Add additions .. 243 5 (i 5,407 15 6 Less depreciation .. 258 4 6 5,149 II 0 Steamers and boats, &o, 4,187 10 0 Add additions .. 394 17 9 4,582 7 9 Less depreciation .. 418 15 0 4,163 12 9 Bridges .. .. 3,5312 0 0 Less depreciation .. 176 12 0 3,355 8 0 Motor vehicles .. 410 0 0 Less depreciation .. 41 0 0 369 0 0 Furniture and fittings .. 17,019 3 7 Add additions . . 129 12 0 17,148 16 1 Less depreciation .. 711 7 0 10.437 9 I Linen, cutlery, glassware, hardware, guiding equipment, &0,., .. .. 4,399 15 3 Live-stock .. .. .. .. 881 11 0 Telephone-line, (Hade House—Milford Sound .. . . .. .. 749 14 7 Loose tools .. . . . . .. 2,063 13 6 Sundry debtors .. .. .. 3,616 1.0 7 Consumable stores .. .. .. 2,3122 911 Payments in advance.. .. .. 186 14 6 Excess ol expenditure over income . . 59,926 1 5 £503,698 12 5 £503,698 12 5 B. M. Wilson, General Manager. 26th July, 1922. J. Houston, Acting Accountant. I hereby certify that the Working Accounts, Revenue Account, and balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby—G. F. C. Campbell, Controller and Auditor-General.

Approximate Cost oi Paper, —Preparation, not given ; printing {525 copies), £50.

Authority : W. A. G. Skinnbe, Government Printer, Wellington.—l 922.

Price Is A

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF THE VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1921-22. AUDITED ACCOUNTS. SUPPLEMENTARY TO B.-1 [Pt. III], 1922., Appendix to the Journals of the House of Representatives, 1922 Session I, B-01-part04

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF THE VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1921-22. AUDITED ACCOUNTS. SUPPLEMENTARY TO B.-1 [Pt. III], 1922. Appendix to the Journals of the House of Representatives, 1922 Session I, B-01-part04

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF THE VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1921-22. AUDITED ACCOUNTS. SUPPLEMENTARY TO B.-1 [Pt. III], 1922. Appendix to the Journals of the House of Representatives, 1922 Session I, B-01-part04

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF THE VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1921-22. AUDITED ACCOUNTS. SUPPLEMENTARY TO B.-1 [Pt. III], 1922. Appendix to the Journals of the House of Representatives, 1922 Session I, B-01-part04

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF THE VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1921-22. AUDITED ACCOUNTS. SUPPLEMENTARY TO B.-1 [Pt. III], 1922. Appendix to the Journals of the House of Representatives, 1922 Session I, B-01-part04

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF THE VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1921-22. AUDITED ACCOUNTS. SUPPLEMENTARY TO B.-1 [Pt. III], 1922. Appendix to the Journals of the House of Representatives, 1922 Session I, B-01-part04

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF THE VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1921-22. AUDITED ACCOUNTS. SUPPLEMENTARY TO B.-1 [Pt. III], 1922. Appendix to the Journals of the House of Representatives, 1922 Session I, B-01-part04

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