PUBLIC ACCOUNTS FOR THE FINANCIAL YEAR 1922-1923. PART II. PREPARED BY THE TREASURY DEPARTMENT. CERTIFIED TO BY THE CONTROLLER AND AUDITOR-GENERAL UNDER THE PUBLIC REVENUES ACT, 1910. ALSO REPORT OF THE CONTROLLER AND AUDITOR-GENERAL.

Appendix to the Journals of the House of Representatives, 1923 Session I-II, B-01-part02

8.-l [Pt. IT]

Session 11. 1923. NEW ZEALAND

PUBLIC ACCOUNTS FOR THE FINANCIAL YEAR 1922-1923. PART II. PREPARED BY THE TREASURY DEPARTMENT. CERTIFIED TO BY THE CONTROLLER AND AUDITOR-GENERAL UNDER THE PUBLIC REVENUES ACT, 1910. ALSO REPORT OF THE CONTROLLER AND AUDITOR-GENERAL.

I—B. 1 [Pt. lIJ .

B.— I IPt. ll].

CONTE N T S.

v PAGE AUDITOR-GENERAL'S RKI'OKT .. .. .. .. .. .5 Schedule of Imperfect Vouchers .. .. .. .. .. .. 12 Statement showinis Sums irrecoverable by the Crown .. .. .. .. 14 GENERAL BALANCE-SHEET :— Cash Accounts .. .. .. .. . . .. 17 Summary of Balances .. .. .. . . . .. .. ..19 DETAIL STATEMENT OV REVENUE:— Ordinary and Territorial Revenue ...... 20 Ordinary Revenue, Interest on Public Moneys .. .. .. .. .. .. 22 Miscellaneous Ordinary Revenue .. .. .. . . .23 REXOVERIES ON ACCOUNT OF EXPENDITURE OF PREVIOUS YEARS: Consolidated Fund (Ordinary X eve me Account) .. .. .. .. 24 Public Works Fund (Gbnbral Purposes Account) .. .. .. .. .. .. 54 DISBURSEMENTS IN RESPECT OF INTEREST AND SINKING FUND .. .25 DISBURSEMENTS UNDER SPECIAL ACTS .. .. .. . . . . 38 DISBURSEMENTS IN REDUCTION OF FUNDED DEBT TO IMPERIAL TREASURY . 37 IMPRESTS OF THE CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) OUTSTANDING 37 LOCAL BODIES' ACCOUNTS:— Revenue from Fees, Fines, etc. .. .. . . . . .38 Endowments of Land .. .. . .. .. .. . . :!!' Goldfields Revenue .. .. .. .. .. .. . 39 Gold Duty .. .. .. .. .. .. .. .. . . .40 Counties Separate Account.. .. .. .. .. .. . . . .41 Advance Account .. .. .. .. .. . .. .. ' . 41 DEPOSIT ACCOUNTS:— Balance-sheet .. .. .. .. .. .. .. .. .. . 42 Education Reserves Amendment Act, 1914 .. .. .. .. . .4:1 Land Act, 190S, Minino Districts L\nd Occupation Deposit Account .. .. . 43 Receipts and Disbursements under the Trustee Act, 190.S .. .. .. . .44 DETAIL STATEMENT OF TRANSACTIONS:— Advances to other Governments Account .. .. .. . .. .. 45 Land for Settlements Account .. .. .. .. .. .. .. .. 40 Land for Settlements Account (Discharged Soldiers Settlement Account) .. .. 52 IMPRESTS OK THE PUBLIC WORKS FUND OUTSTANDING .. .. .. . .55

Note.—Accounts relating to the Public Debt, Statements of Sinking Funds, and Detailed Statement of Disbursements in respect of Interest and Sinking Fund will appear in 8.-l [Part lII].

B.—l [Pt. II

PUBLIC ACCOUNTS FOR THE FINANCIAL YEAR ENDED 31 ST MARCH, 1923.

REPORT OP THE CONTROLLER AM) AUDITOR-GENERAL. In accordance with the provisions of section 84 of the Public Revenues Act, 1910, I have the honour to submit to Parliament the statement of accounts as prepared by the Treasury for the financial year ended 31st March, 1923, and to make the following comments in regard to these accounts, and to the work of the Audit Department generally in connection with the carryingout of its duties under the above-named Act. The work of the Audit Department may, for the purposes of this report, be classified under the following five headings:— (I.) Audit of the receipts and expenditure of Government Departments. (2.) Audit of Government loans and public debt. (3.) Audit of Government stores and property. (4.) Audit of Departmental balance-sheets. (5.) Audit of the accounts of all local authorities. (I.) AUDIT OF RECEIPTS AND EXPENDITURE OF GOVERNMENT DEPARTMENTS. In lust year's report mention was made of my intention, if possible, to alter the system of checking details of receipts and expenditure in certain Departments where there is a complete and reliable local audit within the Department itself. Progress has been made in this direction by arranging with certain Departments for the submission and acceptance of periodic certificates from the recognized responsible officers that the system of internal departmental audit has been duly carried out. A certain amount of duplication is thus avoided and the services of some of the audit officers engaged on this work have been made available for other duties. There is, I regret to say, still a considerable amount of arrears of work in connection with the audit of some of the Departmental accounts which is due to insufficiency of staff, but arrangements are now being made to further supplement the staff with the object of bringing the work up to date. Improvement is noticed in the manner in which expenditure vouchers of the various Departments are being prepared, though in many cases there is still failure; to furnish full information concerning the circumstances in which the expenditure has been incurred, with the result that delays sometimes occur in the passing of the claims until the particulars and supporting documents'are supplied. The Audit Department has endeavoured at every opportunity to promote a better understanding of the requirements of the Public Revenues Act in relation to the preparation of vouchers and accounts. It will be seen from the list of misappropriations and losses of public moneys included in this report that there has been a considerable increase in the number of prosecutions as compared with the number listed in my report of last year. It must be remembered, however, that, for the convenience of the public, there are public officers in every part of New Zealand who are authorized to receive and pay out public moneys, and the proportion of those committing defalcations is really not very large. It is commonly supposed that the number of prosecutions of Government officers indicates that the standard of business morality in the Service is lower than that which obtains in outside employment. I am, however, satisfied that such is not the case. The provisions of the Public Revenues Act regarding prosecutions of public officers are mandatory, and.the Audit Office has no option but to prosecute in every case of defalcation. It is thus obvious that in all cases of misappropriation in the Service the particulars must come before the public, whereas in the case of private employers there is no corresponding obligation to take legal proceedings against offenders, and prosecutions do not always follow offences. T am pleased to be able to report that the methods of internal departmental check both as regards cash and stores are gradually becoming more efficient. Audit must necessarily rely very largely upon internal check for the prevention of irregularities. Il is impossible for any system of audit in itself to entirely prevent dishonesty. Any attempt to introduce such a system would necessitate an enormous staff to watch the everyday operations of the various paying and receiving officers throughout the Dominion, including local-body officers.

In accordance with the provisions of section 84 of the Public Revenues Act, 1910, I have the honour to submit to Parliament the statement of accounts as prepared by the Treasury for the financial year ended 31st March, 1923, and to make the following comments in regard to these accounts, and to the work of the Audit Department generally in connection with the carryingout of its duties under the above-named Act. The work of the .\udit Department may, for the purposes of this report, be classified under the following five headings:— (1.) Audit of the receipts and expenditure of Government Departments. (2.) Audit of Government loans and public debt. (3.) Audit of Government stores and property. (4.) Audit of Departmental balance-sheets. (5.) Audit of the accounts of all local authorities. (I.) AUDIT OF RECEIPTS AND EXPENDITURE OF GOVERNMENT DEPARTMENTS. In last year's report mention was made of my intention, if possible, to alter the system of cheeking details of receipts and expenditure in certain Departments where there is a complete and reliable local audit within the Department itself. Progress has been made in this direction by arranging with certain Departments for the submission and acceptance of periodic certificates from the recognized responsible officers that tin- system of internal departmental audit has been duly carried out. A certain amount of duplication is thus avoided and the services of some of the audit officers engaged on this work have been made available for other duties. There is, I regret to say, still a considerable amount of arrears of work in connection with the audit of some of the Departmental accounts which is due to insufficiency of staff, but arrangements are now being made to further supplement the staff with the object of bringing the work up to date. Improvement is noticed in the manner in which expenditure vouchers of the various Departments are being prepared, though in many eases there is still failure to furnish full information concerning the circumstances in which the expenditure has been incurred, with the result that delays sometimes occur in the passing of the claims until the particulars and supporting documents'are supplied. The, Audit Department has endeavoured at every opportunity to promote a better understanding of the requirements of the Public Revenues Act in relation to the preparation of vouchers and accounts. ll will Lie seen from the list of misappropriations and losses of public moneys included in this report that there has been a, considerable increase in the number of prosecutions as compared with the number listed in my report of last year. It must be remembered, however, that, for the convenience of the public, there are public officers in every part of New Zealand who are authorized to receive and pay out public moneys, and the proportion of those committing defalcations is really not very large. It is commonly supposed that the number of prosecutions of Government officers indicates that the standard of business morality in the Service is lower than that which obtains in outside employment. I am, however, satisfied that such is not the case. The provisions of the Public Revenues Act regarding prosecutions of public officers are mandatory, and.the Audit Office has no option but to prosecute in every case of defalcation. It is thus obvious that in all cases of misappropriation in the Service the particulars must come before the public, whereas in the case of private employers there is no corresponding obligation to take legal proceedings against offenders, and prosecutions do not always follow offences. T am pleased to be able to report that the methods of internal departmental check both as regards cash and stores are gradually becoming more efficient. Audit must necessarily rely very largely upon internal check for the prevention of irregularities. If is impossible for any system of audit in itself to entirely prevent dishonesty. Any attempt to introduce such a system would necessitate an enormous staff to watch the everyday operations of the various paying and receiving officers throughout the Dominion, including local-body officers.

B.—l [Pt. ri].

Attention is culled to the fact that in a number of the cases of misappropriation recorded elsewhere the delinquents resorted to forgery in order to possess themselves of public funds, and it should be recognized that even when proper care is taken in the Audit and in the approved scheme of internal departmental check, there is greal difficulty in detecting this class of misdemeanour, and doubtless many eases go undetected. It has been found that in the ease of some Departments items which are in the nature of revenue lather than true recoveries of expenditure have been credited to the annual votes in reduction of the expenditure thereunder. In the interests of better accounting an amendment to section 48 of the Public Revenues Act, 1910, was made in 1922. which, it is hoped, will ensure that items of this nature will be more oorrectly shown in the accounts. Fuller and more accurate information will be given if such items arc shown as revenue, instead of as credits iii the estimates of expenditure. The change in the system will involve larger annual appropriations in the case of some Departments, as the gross expenditure instead of the net expenditure will require to be voted, but the actual amount appropriated will not be increased, as the permanent appropriation under subsection (3) of section 48 of the Public Revenues Act will be correspondingly reduced. I find it necessary to again refer to the recoupment of interest and sinking-fund Charges from separate accounts in cases where insufficient revenue has been received to meet such charges, and the recoupment therefore results in interest and sinking fund being paid out of loan-moneys. Such recoupments should not. in my opinion, be made until there is revenue available in the separate aocount to meet the charge, unless authority exists for the interest to be capitalized, as in the cast; of interest chargeable during const met ion. Owing to the wording of section -1 of the Finance Act, 1919, the Audit Office is not in a position to insist that this principle be adhered to. In this connection I would quote for example the Land for Settlements Account (Discharged Soldiers Settlement Account). Of £164,000 loan-moneys credited to this account for the year 1922-23, only some £60,000 was applied towards the acquirement of and expenses in connection with estates, while some £101.000 was applied to recoup interest and sinking-fund payments made out of the Consolidated Fund. To meet a recoupment of £148,000, revenue a. anting to only £44,000 was received during the year. There have been instances of failure on the part of the responsible officers to see that proper security against; loss by lire has been provided in cases where State moneys have been advanced to soldiers for business or farm purposes. 11l one case a loss of over £200 occurred as a result of failure to insure a motor-lorry under mortgage to the Government which was burnt, but as the person who m the firs! instance should have arranged the necessary insurance had acted in an honorary capacity only, and as the officials on whom the blame, rested had left the Department, no recovery was possible. The authority of the Minister of Finance was obtained in terms of section 69 of the Public Revenues Act, 1910. for the passing of certain claims without the production of supporting vouchers, on the grounds (I) that the receipts were not obtained, (2) that it- was not possible to obtain them. or (-">) that they were lost and could not be replaced. The total of claims so passed was £4,731 lis. 5d., lie- details of which appear- in a schedule hereto. The Audit Office was enabled by authority contained in section 70 of the Public Revenues Act-, 1910. to pass certain vouchers as shown in the schedule attached, which were defective for want of certificates or other relative documents. Pursuant to the State Advances Amendment Act, 1922, the balance of the following separate accounts have been transferred from the Public Account during the year: The Fruit -preserving Industry Advances Account, the Cold Storage Advances Account, the Fishing Industry Promotion Account, and the Housing Account. These accounts now form part of tin Advances Account. and are administered by the Superintendent instead of by the Treasury. The Superintendent has also, from the Ist April, 1923, collected all moneys payable to the Crown in respect of loans made under the Repatriation Act, 1918. These moneys, after deducting the cost of collection, are paid by him into the Public Account. A schedule of losses or deficiencies in cash, stores, or supply, for which parliamentary authority will be required before such can be written off, is attached to this report. The total amountis £39,546 Os. sd, The reason for writing-off is in each ease stated in the schedule. The items contained in the schedule to which I would specially direct attention are as follow : Department of Agriculture. Balance of amount advanced to the Nelson District Fruit-packers (Limited), irre- £ s. d. coverable owing to the company having been dissolved .. .. .. 971 11 2 Defence. Department. Overpayments by Financial Assistance Board to soldiers after discharge owing to dislocation of arrangements at Trentham and Featherston arising from the influenza epidemic .. .. .. .. ■• •• .. 775 6 1 Value of articles in military hospitals and depots broken, lost, or destroyed. . .. 1,798 16 0 Stock deficient on completion of sale of surplus military stoics, Wellington, for which responsibility cannot be attached to any individual .. .. .. .. 505 15 10 Value of stores and equipment of various units found deficient at stock-taking, in respect to which responsibility cannot be lixed .. .. .. .. 3,982 0 5 Petrol supplied to the N.Z. Aero Transport Company from the Imperial Government . gift stock, in consideration of Hying operations carried out whilst- not in receipt of a subsidy .. .. .. .. .. . . .. 1, 185 16 3

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B.—l [Pt. ll].

Health Department. Amounts owing by patients who wore treated at Rotorua. Pukeora, Otaki, Trenthain, and Hanmer Hospitals and Sanatoria, and at the office of the Assistant Director £ s. d. Medical Services, Wellington .. .. .. .. .. .. 11,337 7 8 Mines Department. Balance of principal and interest owing by the Taranaki (N.Z.) Oil-wells (Limited).. 1,714 10 7 Rent owing on coal leases by Seaford Coal Company (Limited) (in liquidation) .. 640 14 6 Shortage of firewood stocks and various articles at Government Firewood Depot — articles worn out or stolen .. .. .. .. .. .. 3,297 6 0 (When the wood was all sold out a shortage in. stocks was revealed of cords. It was impossible to account for the shortage. The (!oal (lontrol Department commenced operations .Inly, 191.9, and the yard was taken over by Mines Department on Ist September, 1921. It was closed down on 28th September, 1922. The shortages therefore occurred before the Mines took over control. The Coal Control officers are not now in the Government service.) Shortage in coal stocks at Wellington and Christchuteh State Coal depots, due to losses in handling, evaporation, and stone .. .. . . .. .. 683 5 1 Post and Telegraph Department. Value of materials deficient at stock-taking, damaged, or condemned as useless .. 5,905 11 11 Repatriation Department. Loans granted to discharged soldiers under Repatriation Act, 1918, irrecoverable by reason of debtors being bankrupt, wasters, or deceased .. .. .. 3,454 9 5 Misappropriations of Public Moneys. Defence Department. Sergeant-major Sanders, of the Defence Department, Marton, was demobilized in January, 1920, and was entitled to have his furniture removed to New Plymouth at the expense of the Department. Tenders were called for the removal and packing of the furniture, and in June, 1920, Sanders submitted a voucher for £47 15s. certified by him to the effect that the contract had been satisfactorily carried out. Payment to Sanders was made, but it later became known that the furniture had never been packed or removed from Marton. The police took the matter up, with the result that Sanders was found guilty and sentenced to two months' hard labour. Ed ucation Depart m ent. J. C. McGill Nutt, clerk, Education Department, Wellington, was found by the Audit Inspector to be short in his cash accounts in respect to wages of industrial-school inmates. Before the police could prosecute Nutt absconded to Australia, but as other larger amounts were subsequently found to have been misappropriated, he was brought back from Sydney, and was charged with the theft of £267 Is. 3d. and sentenced to three years' reformative detention by the Supreme Court. Recovery of the amount was made from Nutt's estate, which was managed by the Public Trustee. Dismissed from the Service. Ralph Emery Small, clerk in the Education Department, Wellington, was reported by the Audit Inspector as having, when called upon for an explanation, admitted the theft of £32 19s. 3d., trust moneys of an industrial-school inmate. Tin- matter was taken up by the police, and in the Supreme Court Small was admitted to probation for two years. Restitution of the amount was made. J Dismissed from the Service. . F. Marryatt, Education Department: Marryatt was manager of the Boys' Training-farm at Weraroa. The Department reported certain suspected irregularities to Audit, and an investigation of the accounts by Audit disclosed the fact that he had misappropriated approximately £300, portion of which consisted of moneys entrusted to his care by boys of the institution. The matter was handed to the police, with the result that Marryatt. was found guilty by the Supreme Court and sentenced to six months' hard labour. Dismissed from the Service. Jus/ice Department. J. Stanaway, cadet in the Justice Department, Invercargill, failed to account for £10 handed to him by the Clerk of Court, Invercargill, for payment to a firm of solicitors. He was prosecuted for theft, convicted, and sentenced at the Supreme Court to twelve months' reformative treatment. Restitution was made. Dismissed from the Service. Constable Harry Thomas Smith, (Jerk, Stipendaiy Magistrate's Court. Kawhia, was reported by the Audit Inspector as having his records in a very unsatisfactory state, stamps to the extent of £8 12s. 6d. were short and irregularities in the treatment of cash were apparent. In the Supreme Court he was charged with having committed nine thefts in respect to moneys paid into Court. He was foiind guilty, and sentenced to three years' reformative treatment. Dismissed from the Service.

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6

Public Works Department. George King, oversee; m Public Works Department at Aria, was suspended in August, 1922, owing to doubt as to the genuineness of signatures appearing on some vouchers prepared by him. The matter was placed in the hands of the police, and on the 11th January, 1923, King was charged in the Stipendary Magistrate's Court on thirty separate indictments covering charges of forgery and theft of Government moneys, and reserved his defence. He was committed to the Supreme Court. On the 2nd March one charge was taken, and he was held to be not guilty. On 19th June, 1923, he was found guilty on two charges, sentenced to eighteen months' imprisonment, ami ordered to pay £150 towards the cost of prosecution. Dismissed from the Service. Land and Deeds Department. William Neville Ward, clerk in the Land and Deeds Department, Wellington, was called upon' whilst on his final leave prior lo retirement, to explain the absence of a number of instruments affecting Native land presented for registration. Following the issue of a. search warrant, some 150 deeds were discovered at his residence, and Ward was then charged with theft, found guilty, and sentenced to two years' reformative treatment. New Zealand Government Railways Department. David Hodges, clerk, Goods Office, Hastings, failed to account for sums totalling £76 ss. 7d. He appeared before the Supreme Court, was found guilty, and sentenced to six months' hard labour. Restitution of the amount was made. Dismissed from the Service. T. W. Phiuip, booking clerk, Napier, failed to account for amounts totalling £202 received in January, 1923. Phaup, who after arresl admitted the theft, was sentenced at the Supreme Court to nine months' imprisonment. Dismissed from the Service. J. P. Delaney, clerk, Booking Office, Hastings, was prosecuted for embezzlement of various sums totalling £36 6s. Ec pleaded guilty, and was admitted to probation for twelve months. Restitution was made. Dismissed from the Service. J. L. McKay, clerk, Foxton, pleaded guilty in the Magistrate's Court to failure to account for two sums totalling £3 9s. 2d. collected by him, and he was committed to the Supreme Court for sentence. Restitution was made, and McKay has been dismissed from the Service. Post a.ml Telegraph Department. Douglas Lionel Gray, a telegraphist at Feilding, admitted having appropriated certain Post Office Savings-banlc deposits and State Advances receipts. At the Magistrate's Court he pleaded guilty to the theft of £70 25., and was admitted to two years' probation by the Supreme Court. Restitution of the money was made. Dismissed from the Service. Lindsay Dickie, whilst acting as counter-clerk at the Chief Post-office, Oamaru, was shown to have several cash deficiencies, which he made up at the time i hey wen- reported, lie was committed for trial on three charges of theft. Convicted and admitted to three years' probation. Dismissed from the Service. F. 11. K. Hughes, an officer employed in the Post-office at Dunedin, was reported to have misappropriated £1,000 lodged for investment in New Zealand inscribed stock. The police obtained a confession from Hughes that he had misappropriated the money, part of which he placed in a business. He was sentenced to thri a years' reformative treatment. A sum of £250 has been recovered from the Official Assignee in the prisoner's estate, and there is a possibility of a further small recovery. Dismissed from the service. J. Murray, telegraphist, Tima.ru, was suspended for failure to account for £62 10s. handed to him for lodgment to a Post Office Savings-bank account. He has been committed for trial at the Supreme Court. Dismissed from the Service. J. 11. Love, Postmaster-. Tokaanu. was on the 21st May, 1923, suspended on account of a in his cash of £375. On 20th June, 1923, he was charged in the Magistrate's Court with forgery and theft of £300, and remanded. Another charge is pending involving the loss of £275. A cheque for £475 has been handed to the Department to cover deficiencies. ' A. E. Sanders, clerk in the Post and Telegraph Department, Dunedin North, confessed to the theft, of £20 from the Posl Office Savings-bank. He came before the Supreme Court and was sentenced to twelve months' detention for reformative treatment. Dismissed from the Service. Public Trust Office. F. W. Dufaur. Office representative ai Pukekohe, failed to account for two sums of £5 and £9 respectively which formed part of two larger amounts received by him as estate-moneys. Restitution was made, but the matter was handed to the police. Dufaur appeared in the Magistrate's Court, pleaded guilty, and was admitted to three years' probation. Dismissed from the Service, Repairiation Department. A. 11. 4). MacDougall, clerk, Repatriation Department, Dunedin, who was mentioned in last year's report as having been convicted of forgery and defalcation and admitted to three years' probation, was as the result of further investigations brought before the Supreme Court charged with theft of £172 and sentenced to two years' reformative detention. Dismissed from the Service. E. W. McCardell, formerly accountant, District Repatriation Office, Wellington, on being called upon lo explain apparent, shortages in various rental accounts, admitted responsibility. The facts were supplied to the police, and an admission was obtained from McCardell that he had forged nineteen

7

B.—l [Pt. ll].

vouchers for furniture loans to discharged soldiers who had made no application, representing a sum of £1,050. lie was arrested, and remanded pending the result of further inquiries. A fidelityguarantee policy exists, which operates to the Ist July, 1923. In the Magistrate's Court he pleaded guilty, and was sentenced by the Supreme Court to eighteen months' imprisonment with hard labour. G. Telford, temporary clerk in the District Repatriation Office, Wellington, left the Department on the 31st January, 1923, but when the matter of E. W. McCardell's shortages reported above was being looked into payors in three cases produced receipts signed by Telford for amounts which had not been accounted for. The police have the matter in hand. P. V. N. Coull, an officer formerly employed in the Wellington District Repatriation Office, was on the 20th June, 1923, charged in the Magistrate's Court with forging an application for a furniture loan of £50, and with conspiring to defraud the Government in connection with three other furniture loans of £50 each. Accused pleaded not guilty, and was committed to the Supreme Court, for trial, Thomas Wintringham, clerk, Repatriation Office, Christchurch, was reported to have been guilty of irregular practices, and the matter was referred to the police, who prosecuted on three charges of forgery. At the Supreme Court Wintringham was acquitted. Stamp Duties Department. R. C. Barkle, Correspondence and Record Clerk, Head Office, Stamp Duties Department, was called upon to explain various shortages in respect to incorporated societies' and companies' fees received by him. The matter was placed in the hands of the police, and at the Supreme Court Barkle pleaded guilty to theft of £5, and was admitted to probation for a period of two years, and ordered to pay the costs of the prosecution. Dismissed from the Service. Department of Tourist and Health Resorts. S. R. Edwards, senior clerk, Tourist Department, Rotorua, was discovered by the Audit Inspector to be £80 short in cash belonging to the Rotorua Town Account. He admitted the fact and made restitution. Following the usual practice, the matter was reported to the police, with the result that Edwards was sentenced in the Supreme Court to twelve months' reformative! treatment. Dismissed from the Service. A. B. Saunders, clerk, Department of Tourist and Health Resorts, was found by the Audit Inspector to have applied to his own use certain Government moneys, and the matter was placed in the hands of the police. Saunders appeared in the Supreme Court charged with the theft of £8, and was sentenced to six months' imprisonment. Further defalcations amounted bo £34 Is. 3d. Dismissed from the Service Valuation Department. Benjamin Carter, a clerk in the Valuation Department at Auckland, was suspended by his Permanent Head for absenting himself without leave and for disregard of instructions, On the Audit, Inspector making investigations be discovered that the books and documents had been manipulated and falsified, and that shortages of valuation lees existed to the extent of £233 4s. 6d. The, matter was placed in the hands of the police, and at the Magistrate's Court Carter pleaded guilty, and was subsequently sentenced by the Supreme Court to eighteen months' imprisonment with hard labour. Dismissed from the Service. Lands and Survey Department. William Holland Makin, farmer, Leonard Walter Makin, grocer, and Percy Dowling Hawkins, farmer, were charged in the Magistrate's Court, Wellington, with forgery and with theft of blank cheques alleged to have been stolen from the Discharged Soldiers Settlement Office, Wellington. They forged cheques and opened accounts at various branches of different banks, where they lodged the amounts of the forged cheques to the extent of nearly £12,000. The accused pleaded guilty, and were brought up in the Supreme Court; the Makins were sentenced to two years' imprisonment with hard labour, and Hawkins to reformative, detention for twelve months. /'ensions Department. Frank Smith, newsvendor, Christchurch, aged seventy years, when lodging an application for an old-age pension, failed to declare £150 which he had in the Savings-bank. He consequently was overpaid £18 by way of pension, which, with a penalty of £18, he paid to the Department when required to do so. In the Magistrate's Court he was convicted and ordered to come up for sentence when called upon. Payment of pension was stopped. Emily Wood, Invercargill, when her widow's pension was under review by the Stipendiary Magistrate in March, 1923, was shown to have knowingly collected a pension to which she, was not entitled. The police took the matter up, and she was convicted and ordered to come up for sentence when called upon and to refund £58. .lames Stuart, fanner, of Pohangina, by impersonating his deceased brother, fraudulently obtained two instalments of war pension amounting to £15 3s. 4d. He pleaded guilty, and was committed to the Supreme Court, where he was admitted to twelve months' probation. The amount was recovered. Mary o'Donoghue and Jeremiah O'Donoghue, of Timaru, fraudulently obtained old-age pensions to the extent of £55 10s. in excess of the amount to which they were entitled under the Pensions Act, 1913. The wife was prosecuted, but owing to advanced age (seventy-eight years) and apparent mental limitations, the Magistrate did not convict. He, however, gave judgment for the amount overpaid (£55 10s.), which has been refunded and paid to Public Account.

B.—l TPt. TT

8

New Zealand. Waterside Workers' Federation, Wellington Branch. At the request of the Commissioner of Police, and with the approval of the Minister of Justice, the Audit Office also made an examination of the books of the Wellington Branch of the New Zealand Waterside Workers' Federation. The report, which disclosed a total deficiency of £1,035 14s. lOd. up to the 21st July, 1922, was forwarded to the police, following which the secretary was charged with theft of £846 union funds, found guilty, and sentenced to eighteen months' hard labour. Losses and other Irregularities. Repatriation Department. Owing to the failure, to provide insurance on a motor-lorry, for the purchase of which £300 had been Loaned by the Repatriation Board, a loss of £219 9s. 9d. was sustained through the destruction of the lorry by fire. As the, departmental officers concerned in the transaction had left the Department, and the failure to insure in the first instance was due to the omission of an honorary secretary, no recovery could be made. The amount requires to be written off. Prisons Department. A warder of the Terrace Prison, Wellington, was reported by the Prisons Department for alleged attempt, to defraud by supporting a voucher for refund of travelling-expenses with a bogus receipt. The police, on inquiry into the matter, were not, satisfied that there was intent to defraud, and the Solicitor-General agreed with the recommendation that there be no prosecution. The warder was dismissed from the Service. Customs Department. The Comptroller of Customs reported a loss of £100 from the cash-drawer in the office of the Collector of Customs at Auckland. The matter was placed in the hands of the police, but they were unable to account lor the hiss of the money. There was nothing to indicate that the clerk in charge was guilty of anything worse than carelessness, and he was accordingly fined £25. The remaining £75 requires to be appropriated by Parliament. Department of Health. Owing to a (ease of sickness at Tongoio the Medical Officer of Health, Napier, obtained the assistance of the Health Inspector to drive him there on Sunday, 31st December. After dealing with the case they returned, and the next day the Inspector missed £10, which is supposed to have dropped from his coat-pocket. Five pounds of this amount represented Government, imprest moneys which he was required to make good to the Treasury. He, could not be absolved from a certain amount of carelessness, but the Department, after taking all the facts into consideration, is providing an item on the estimates I'm- refund of this amount to him. Native Trust, Office. The Native Trustee, on the 20th April, 1923, reported that the sum of £10 6s. 2d. had been stolen from the cashier's cash-box. The matter was reported to the police, who made exhaustive inquiries without arriving at a conclusion as to the culprit. The Cashier has been called upon to pay 25 per cent, of the amount into the Native Trust Account, as the loss is held to be due to failure on his part to place the keys in security. The remainder will be written off. Public Works Department. A loss of cash when paying workmen from Wairoa sub-office, amounting to £40, was reported by the District Engineer, Gisborne. The pay cheque, of some £1,000, had been duly cashed, and the money parcelled by three officers in envelopes for the respective workmen ; one of these envelopes when opened, after having passed through several hands, contained £19 os. 9d. instead of £59 os. 9d. The police were unable to ascertain the culprit, but the matter was settled by the staff subscribing £40 to cover the loss. State Fire Insurance Department. An officer of the State Fire Insurance Department, New Plymouth, was discovered, when the Head Office Accountant was auditing the New Plymouth Branch, to be £2 ss. short in his cash. He was suspended, but, as there was no evidence of criminal intent, and as the Solicitor-General considered the case was not one for prosecution under section 65 (3) of the Public Revenues Act, no further action was taken. F. A. F. Bone, State Fire Insurance agent at Kawakawa, was reported by the General Manager to have disappeared, leaving a shortage of £13 or £14. He is stated to owe large sums to various creditors, and a warrant has been issued for his arrest.

B.—l [Pt. ll].

9

SUBCHAHGKS, Particulars of a number of irregular transactions necessitating the, issue of surcharges under section 65 of the Public Revenues Act are as follows : — Health Department. The Accountant, Health Department, Wellington, was surcharged with the amount of 16s. 3d. in respect of a loss of discount due to his failure to promptly pass for payment an account of £42 ss. He appealed to the Minister of Finance under Section 67 of the Public Revenues Act, 1910, but was not granted relief, and the amount was paid. Lands and Deeds Department. The clerk in charge of the deposit stock of stamps in the Auckland Land and Deeds Office, was surcharged with £5, being a shortage which occurred as a result of his neglect whilst the said stock was in his rare. The amount, was paid. Lands and Survey Department. The Chief Draughtsman, Head Office, Lands and Survey Department, Wellington, was surcharged £50 in respect of a sum of this amount received by him in payment for a theodolite, which sum, owing to neglect whilst it was in his care, was stolen and not recovered. He appealed to the Minister of Finance, and was relieved from payment to the extent of £37 10s. The amount of £12 10s. was paid by him. Marine and Inspection of Machinery Department. An Inspector of Machinery, Auckland, was surcharged with £222 2s. 4d., representing a loss of public moneys arising through his failure to make a sufficiently careful inspection of the launch " Colleen " and engine. An advance was made on the security of the said properties, which on realization resulted in the loss stated. The Minister of Finance, on being appealed to, remitted the amount with the exception of £50, which was paid. Wheat Controller's Office. The Assistant Wheat Controller, Chrietchurch, who was mentioned in last year's report as having been surcharged £70 in respect, of tin- cost, of repairs to a departmental motor-car which he permitted to be. used by persons without, authority, appealed to the Minister of Finance, who waived the surcharge, but expressed the opinion that the responsible officers did not exhibit that care which was necessary to protect the valuable property of the State entrusted to their charge. Public Works Department. The Storekeeper, Public Works Department, Greymouth, was surcharged with £113 155., the value of stores lost through neglect to keep propel- records of stores issued. Tile amount was paid. (2.) AUDIT OF GOVERNMENT LOANS, AND PUBLIC DEBT. The total amount of loans outstanding at the 31st March, 1923, was £218,953,324, showing a net decrease in the total debt during the year of £101,061. This is explained as follows :— Total loans outstanding, 31st March, 1922-- £ £ Public debt .. .. .. .. .. .. 206,431,435 State Advances debt .. .. .. .. .. 12,619,950 219,054,385 Decrease— Loans paid off during the year — £ Public debt.. .. .. .. 5,339,421 State Advances debt . . .. .. 57,000 5,396,421 Increase —• Public debtNew loans raised during the year .. 5,245,340 Raised for redemptions due in 1923-24 50.020 . 5,295,360 Net decrease Public debt .. .. .. .. 44,0(11 State Advances .. .. .. .. 57,000 ——— 101,061 218,953,324 Total loans outstanding, 31st March, 1923— Public debt .. 206,390,374 State Advances debt .. .. .. .. .. 12,562,950 — £218,953,324

2—B. 1 [Pt. ll].

B.—l [Pt. ll].

The amount of loans paid off, £5,396,421, was met as follows : — Public debt loans £ £ From cash in Ordinary Revenue Account . . .. . . 3,159,960 From cash in Electric Supply Account .. .. .. 500,000 From cash in Cold Storage Advances Account .. . . 38,000 From cash in Discharged Soldiers Settlement Account .. 45,210 From cash in Land for Settlements Account .. .. 250.100 From cash in War Expenses Account .. .. .. 1,033,945 5,027,215 From Ordinary Revenue Account (for reduction of debt funded with Imperial Government) .. .. .. .. 141,171 From moneys raised in 1921-22 for redemptions in 1922 23 .. 157,870 Redeemed out of premiums on loans raised for redemptions .. .300 Discount on securities redeemed below par . . .. . . 12,865 5,339,421 State Advances loans — From State Advances Sinking Fund .. .. .. .. 57,000 £5,396.421 In addition to the transactions above stated, public-debt loans amounting to £6,589,706 were renewed during the year by the issue of new securities of an equal amount, loans amounting to £3,069,7.80 were paid off out of the proceeds of issue of securities of an equal, amount, and securities to the amount of £3,078,060 were issued in conversion or replacement of securities of an equal nominal value. State Advances loans amounting to £7.50,000 were renewed by the issue of new securities ol an equal amount. Sinking Funds. During the year war and other advances from the Imperial Government to the amount of £27,532,163 17s. lOd. were funded under the authority of section 8 of the Finance Act, 1922, on the basis of an annual payment of £6 per centum of the amount funded. Interest is fixed by the agreement at the rate of £4 19s. 5-88 d. per cent, per annum. The annual charge in respect of the loans so funded works out at £1,651,930, and this annual payment, it is estimated, will redeem the debt in about thirty-six years. With regard to the balance of the public debt, a proposal has been made for the consideration of tfie Government that the debt should be funded (excepting certain of the loans which have thenown separate sinking funds, such as the. State, Advances loans) on the same principle as that which has been followed in the case of the Imperial Government Advances mentioned above, but based on a very much lower rati! of annual payment from the Consolidated Fund, and that some of our loan securities should be repurchased annually and cancelled. The present, system of investing sinking funds in mortgages of real property of the Dominion or in local-body debentures is unsatisfactory, owing to the difficulty of realizing the investments except at considerable loss, and also owing to the fact that no immediate relief to the Consolidated Fund is obtained as a result of the annual contributions made by it. The general effect of the present system is that, notwithstanding Large annual contributions towards sinking fund by the Consolidated Fund, our national debt gradually increases, necessitating still larger annual payments for interest and sinking fund. The amended proposal would ensure a continuous annual red net ion of debt to compensate for Ihe increase, and at a, reduced annual charge on the Consolidated Fund. During the year the separate sinking fund for Stale Coal-mines loans has, as a, result of Audit action, been placed on a satisfactory basis by the opening of a, separate Sinking Fund Account. The sinking fund moneys were hitherto allowed to remain in the Stale Coal mines Account, and could be used for the general purposes of that account,. (3.) AUDIT OF GOVERNMENT STORKS AND PROPERTY. In my last report I drew the attention of Parliament to the importance of this branch of tinAudit duties and the necessity for strengthening the inspectional staff. Since then Inspectors have been appointed at Christchurch and Auckland, and arrangements have been made for the appointment of another at Dunedin. lam pleased to say that, although a great deal remains to be done before it can be said that the main principles governing the control and disposal of Government stores and property are generally understood and carried out, yet a considerable advance has been made in some Departments of the Service. In another part of this report there appears in schedule form a, list of the various items represent ing losses requiring to be written off by Parliament. The Treasury Regulations contain very full and clear instructions as to the manner in which shortages of stores or supplies, losses and debts irrecoverable shall be provisionally written off by Audit for Departmental convenience and finally written off when sanctioned by Parliament. The investigation by Audit of all items included in departmental applications to write off is not made merely for the purpose of giving the Departments concerned a (clearance, but is a, responsibility placed on the Audit Office for safeguarding the interests of the public. It docs not appear to be generally recognized that the functions of Audit, are performed on behalf of Parliament, and not on behalf of any Department, and that the Audit investigation in no way relieves the Departments of their responsibility. Besides ascertaining that all moneys possible, have been collected from debtors, it is incumbent on Audit, to see that losses of stores or cash have not resulted from the, carelessness or neglect of an official or from want of system. It may be mentioned that a, better observance of the instructions

10

B.—l [Pt. ll].

11

regarding writings-off is noticeable, with the, result that larger lists of amounts to be written off are being annually submitted to Parliament for final approval. J may here explain that Audit does not concur in the provisional writing-off of any stores unless it has been fully established that the items have been lost beyond recovery, or have become unserviceable, through circumstances other than negligence, fraud, default, or error on l,he part of a public officer. The examination of the ledgers of the ships " Chatham " and " Philomel " has been brought up to date, and the matters connected with the audit of stores of these vessels has also received attention at the hands of the Stores Auditor. Included in the above examination has been the checking of allotments paid in England and in New Zealand. (4.) AUDIT OF DEPARTMENTAL BALANCE-SHEETS. The past year showed an increase in the number of Departmental balance-sheets dealt with as compared with the previous year. Income and expenditure accounts and balance-sheets of thirty-nine Departments were examined and certified, while those relating to seven Departments were not, completed in time for publication. 11l addition, statements of receipts and payments of five Departments were examined and certified for inclusion iii annual departmental reports to Parliament. Some of the difficulties mentioned in my previous report under the above heading have since been overcome or minimized. For instance, the necessary valuations of Post and Telegraph assets is nearly completed, and a satisfactory method has been determined of apportioning the revenue collected by sale of stamps between the Stamp Duties and Justice and Post and Telegraph Departments. The Patent Office system of accounting for revenue, by means of stamps instead of cash has been altered. Several difficulties, however, are yet to be overcome. For example, the correct assessment fur the value of interdepartmental services still presents some difficulties; so also does the separation of capital from revenue expenditure, which it is considered would be much simplified if each class were shown separately in the annual parliamentary appropriations. While in a, number of Departments considerable, improvement is disclosed in the form of their accounts, there are several subsidiary undertakings which should prepare separate profit and loss accounts and working accounts if these balance-sheets are to be of any real value. This is especially noticeable in the case of such Departments as Education and Agriculture and others where separate and distinct activities are carried on under the one central control. Unless entirely separate accounts are prepared in such eases, it will be impossible to ascertain the effect of different methods of administration; and the value of the comparison of one year's results with another will be entirely lost. (5.) AUDIT OF ACCOUNTS OP LOCAL AUTHORITIES. The audit- of local authorities' accounts for the year that has elapsed has not been attended by any striking features, but the demand for audit services consequent on the ever-increasing powers and rapid extension of operations of local bodies is such as to make more adequate staff provision imperative. During the period under review the Audit Office has been called upon to take action in consequence, of breaches of the statutes governing the local authorities whose accounts are subject to its examination as follows :— P.reaches of trustee law .. .. .. .. .. • .. 2 I lefalcations .. .. .. .. .. .. .. .. 5 Disqualifications .. .. ' .. .. .. .. ~11 Excess interest-payments .. .. .. .. .. ..2 Illegal borrowing .. .. .. .. .. .. .. 2 Illegal expenditure and payments .. .. .. .. ..6 Illegal grant .. .. .. .. . . .. . . .. I Illegal transfers of moneys .. .. .. .. .. .. 2 Loan poll expenses wrongly charged .. .. .. .. .. 2 Loan-moneys illegally used .. .. .. .. .. .. 3 Recovery of fines .. .. .. .. .. .. 2 Recovery of harbour dues .. .. .. .. .. .. 2 Travelling-expenses illegal or excessive . . .. .. .. ..II " Unauthorized " excess .. .. .. .. .. 7 So far there has not been any serious difficulty experienced with regard to the application of the requirements of the Local Bodies' Finance Act, 1921-22, relating to the determination of the antecedent liability, save in one instance, where, however, an agreement was eventually come to. It is anticipated that some time must elapse before local authorities will readily adapt themselves to the altered conditions. There is room for reform in relation to the collection of hospital fees in many cases, the yearly writings-off of which involve larger sums than would appear to be warranted if ordinary business care and energy were applied to the matter. This remark is made with a full consideration of present financial conditions. I desire to take this opportunity of again stressing the necessity for enacting some uniform provision regarding disqualifications, which will be applicable to members of every local authority. At the present time a person may be disqualified for acts in respect of one local body of which he is a member, while no disqualification would ensue for a similar act in another local body. Similarly, there is a lack of uniformity in the provisions for paying travelling-expenses to members of the different local authorities which might with advantage be remedied.

B.—l [Pt. 11].

12

I also venture to express the hope that satisfactory provision will be made in the new harbours legislation in regard to the proportion of electoral expenses which shall be borne by Harbour Boards, as the position is now rather a vexed one, with which none of the parties concerned appears to be content. One of the greatest causes of trouble in connection with the Audit, of local authorities is that many of the gentlemen who become members fail to make themselves thoroughly acquainted with the statutory rules and conditions which govern their actions and the actions of the officers under them. It is not too much to say that, a reasonable familiarity by members of local authorities with the terms of the Acts which they are called upon to administer would prevent at least 50 per cent, of the irregularities both of practice and concHict which now occur, and would thus result in considerable advantages both to the members themselves and to Audit. As'the matter stands now the Audit Office is frequently arraigned, without opportunity of retort, for being harsh or absurd in its methods because it insists on the observance of the law which is mandatory in its terms and allows no discretion to the Controller and Auditor-General. Staff. Past, year's report showed that the Audit .staff consisted of 123 officers, of whom 109 were permanent and fourteen were temporary officers, During the year under review one permanent officer died, whilst six others and also six temporary officers resigned. Only one new officer was appointed. The present staff is ((imposed of one Deputy Controller and Auditor-General, who is also Chief Clerk and Chief Inspector ; one Audit Officer and one Assistant, London ; twenty-two Audit Inspectors ; one Stores Auditor; one Local Bodies Audit Supervisor; one Officer in Charge Loans and Controls; one Chief Examiner; eleven Audit, Inspectors' assistants; three Stores Audit Inspectors; sixty-eight examiners, clerks, &c. : total. 111. In order io cope with arrears and with the continual increase in volume of (current work arising from legislation which has widened the scope of local-body and departmental activities, it has been necessary to transfer officers from the indoor to the outdoor inspectional staff. Further additions will require to be made to the latter before it will be in a, position to keep pace with all the work and I am now arranging for suitable officers to take up duties of this nature. Attention is also being given to the, indoor examination stall", with a view to strengthening it as there is at present a, shortage of examiners of experience. I cannot, speak too highly of the zeal displayed by the, staff in the discharge of duties which in many cases are not of the pleasantest description, and in the carrying-out of which the officers do not always receive that, assistance and co-operation which is so necessary for the detection of irregularities. G. F. C. Campbell, Audit Office, 26th June, 1923. Controller and Auditor-General. Schedule op Imperfect Vouchers passed by the Audit Office ctndeb Authority of Section 69, Public Revenues Act, 1910. 1. Receipts not obtained. 2. Impossible to obtain receipts. 3. Receipts lost and cannot he replaced.

Name. Particulars. No. Amount. Total Amount. Agriculture Department. £ s. d. £ s. d. Sands, G. A. E. . . .. j Travelling-expenses •• I | 1 | 3 12 2 | 3 12 2 Brodriok, N. Hould, K. Pattle, E. M. Cook Islands Department. Travelling-expenses, medical certificate Travelling-expenses Cartage, medical certificate 2 2 2 6 2 7 17 0 2 0 18 0 10 17 0 Defence Department. McConkcy, P. M. .. i Steamer fares .. I 111 0 17 6 j G 17 6 Education, Departnu ul. Newman, M. S. . . Shakespear, D. . . Noonan, K. Roydhouse, A. P. McDonald, G. A. Perrin, M. C. Reid, K. C. Moore, A. L. Smailes, E. Fowler, L. A. Henderson, G. M. Smythe, V. I.. Fletcher, J. McCallum, L. .. Law, N. H. S. .. Crawford, 0, E. .. Tliornliill, li. B. Cousins, H.' (1. .. Purchase, J. E. .. Shelley, J. Davidson. W. Dunlop, D W. .. Lock, ,1 Motor-hire Purchase sundry exhibits . . Freight on motor-cycle Steamer fares .. Freight on motor-cycle Sleeping-berth School-books Annuitant, deceased Sleeping-berth Coach fare Steamer fare Board Sleeping-berths Buggy-hire Travelling-expenses Tiixi-liiro 1 0 10 0 1 0 17 6 1 0 8 6 1 1 5 11 1 2 13 0 1 I 12 6 1 0 14 0 1 0 12 6 1 0 10 9 2 7 12 0 1 0 12 6 1 10 0 1 1 5 0 1 10 12 6 1 15 0 2 I 10 0 1 17 0" 1 15 0 1 3 0 0 1 3 0 0 1 3 5 0 1 15 0 2 0 10 0 47 0 2 — 47 0 2

B.—l [Pt. ll].

Schedule of Imperfect Vouchers passed, etc. — continued.

13

Name. Particulars. No. j Amount. Total Amount. External Affairs Department. £ s d £ s d Marshall, P. .. .. .. Hotel expenses .. .. .. ..12 176 Haniann, A. .. .. .. Travelling-expenses .. .. 2 18 o 9 j 19 8 3 Wealth Department. H. V. Trask's Imprest Account .. Wages-sheets lost, Pukeora Sanatorium .. 3 j 805 6 5 Valentine, T. H. A. .. .. Rent of room .. .. .. 2,170 Kendall, A. 11. .. .. .. Travelling-expenses .. .. ■• 2 3 6 6 Heid, K. I. .. .. .. „ .. .. 1 . 10 10 0 j j 820 10 0 Industries and Commerce Department. McDonald, W. Q. .. .. I Taxi -hire .. .. .. .. | 2 | 0 15 0 | 0 15 0 Intern ul Affairs Department. Arcus, J. L. .. .. .. Travelling-expenses .. .. .. 1 7 5 0 Stewart, G. .. .. .. „ .. .. .. 1 7 0 0 Mousley, Captain E. O. .. .. Travelling-expenses in America .. .. j 2 54 5 8 Cameron, II. (.'. .. .. .. Payments to Railway offioers embarking immi 2 2 0 0 grants, London 70 10 8 Justice Department. Hamilton, A. .. .. ,. \ Cartage .. .. .. ..12) 0 17 6 I 0 17 6 Land for Settlements Department, Kiilc, .1. II., ami Kelly, H. .. Board 'vhilst driving sheep .. .. 2 16 10 0 llcid, A. .. .. .. Travelling-expenses .. .. ., I 3 10 6 McFelin, R., and others .. .. Receipt for wages .. .. •• 1 9 0 0 — 29 0 (i Lands and Survey Department; Brook, T. .. .. .. | Steamer fare .. .. .. .. I 1 I 1 5 0 | 15 0 Mints Department. James, I. A. .. .. .. Cur-hire.. .. .. .. .. I 2 | 0 16 8 ' 0 16 8 Naval Defence Departmt m. Sale,.!. R. (Imprest Account) .. i Travelling-expenses .. .. .. | 2 | 15 7 10 i 15 7 10 Police Department. Commissioner of Polioe, Queensland | Expenses, escorting prisoners .. .. I 2 I 27 I 9 | 27 1 9 Post and Telegraph Department. Morrow, W. M. .. .. .. | Board .. .. .. .. .. | 2 | 4 10 0 | 4 10 o Pensions Department. Forman, K. .. .. .. I Horse-hire .. .. .. .. | 3 | 1 10 0 | 1 10 0 Prisons Department. Reece, W. .. .. .. (Steamer fares .. .. .. .. 1,600 Fenwiok, Sir <i. .. .. .. Travelling-expenses .. .. .. 1 9 17 8 Stout. Sir R. .. .. .. Motor-hire .. .. .. ..2,1 16 6 17 14 2 Public Works Department. MoNamara, W. .. .. .. Cartage .. .. .. .. 2 0 11 6 Hoys, W. 11. .. .. .. Travelling-expenses .. .. .. 2 26 0 0 20 11 0 Railway Department. Winter, J. C. .. .. .. Cab-hire and cartage .. . . .. 2 14 0 Hammond, A. M. .. .. Refreshments while travelling .. .. 2 3 3 0 Mason, G. W. .. .. . . „ .. ..2160 Slyiicld, R. G. .. .. .. Boat fares .. .. . . .. 1 5 1 (i Murphy, F. H. .. .. .. Deck-cabins, meals .. .. .. 2 0 15 0 Lloyd, E. L. .. .. Taxi-hire .. .. .. .. 2 0 6 0 Maoker and others .. .. Receipted pay-sheets lost .. .. .. 3 3506 16 2 .■iekiiis, R. .. .. .. Taxi-hire, cablegram .. .. .. 2 2 2 8 General Railway Signal Company, Expenses of signals expert .. .. I 1 29 1 10 Melbourne i 3,549 16 2 Stale Forest Service. Hansson, A. .. .. .. I Launoh-hire .. .. .. .. I I | 0 10 0 I 0 10 0 Stamp Duties Department (Lands and Deeds Registry), I lav, ke, G. H., and others .. I Salary abstraot losl .. .. .. I 3 ! 49 8 0 I 49 8 0 Tourist Department. Hardie, H. J. .. .. .. I Steamer fare .. .. .. .. | 1 | 2 10 0 | 2 10 0 Treasury Department. Post Office Account .. .. I Interest coupons lost .. .. .. 3 2 5 (I Flux, H. G., and Spiers, P. J. M. .. ! Coach fares .. .. .. ..2 100 3 5 0 War Expenses Account. Johnson, .1. S. .. .. .. I Salary voucher lost .. .. .. 3 20 15 8 Carter, Captain R. i. .. . . Wages, Chinese military cooks, Samoa .. 2 6 15 0 27 10 8 Total .. .. .. .. .. .. .. £4,731 6 5

B.—l [Pt. ll].

14

Schedule of Vouchers passed under Section 70 of the Public Revenues Act, 1910 (defective in respect to Certificate or other Particulars).

Statement showing the Detail of Sums irrecoverable by the Crown, or Value of Stores etc., required to be written off Departmental Accounts.

Name. Particulars. Amount. Total. Defence Department, £ s. d. £ ». d, Richardson and Co. (Limited) L. Clapson's Imprest Account Union Steamship Company Steamer warrant;-: missing Original voucher lost: details not available Steamer warrants missing 15 14 7 0 7*; 4 10 0 20 12 I Immigration Department. Levin and Co. . . | Order for steamer fare lost .. | 40 0 0 j 10 0 0 Tourist Department. Labour Department . . | Steamer fare, W. Scott, order missing .. | 3 0 0! 300 IKar Expenses Account. Levin and (Jo. .. | Bill of lading missing (£4 4s. 2d.).. Total .. 131 19 10 131 19 10 £195 11 11

Department and Particulars. Reason for Writing off. Claims abandoned. Value of Stores, Cash. Rents, &c. Agriculture. Sundry debtors: Supplies for the destruction of rabbits Amount Advanced lo Nelson District Fruitpaokers (Limited) ! ( Persons cannot lie traced or are deceased . . Company struck off the Register and dissolved t s. d. 'J s. d. 88 16 I I 971 II 2 Customs. Shortage in cash of Customs clerk Matter investigated by Police and Audit, lad loss found inexplicable 75 0 0 Defence. Value ol various articles in military hospitals and depots Stock deficient on completion of sale of surplus military stores. Wellington Value of stores and equipment of various units found deficient at stocktaking Petrol supplied to the New Zealand Aero Transport Company from the Imperial Government gift stock Overpaid financial assistance io soldiers .. Rent of Field Artillery Barracks, Nelson. . Hire charges on marquee and tents, Islam! Bay Presbyterian Orphanage fete Hire charges on marquee tents, Honi Wi Kaitaia Broken, lost, destroyed, &c. Impossible to attach the responsibility to any individual Unable Io allocate responsibility for losses Aero Company has carried ou1 considerable flying operations whilst not in reoeip, of subsidy Owing to dislocation by influenza epidemic of arrangements at Trentham and Feal hciston Camps for advising Financial Assistance Board of discbarges at time of the Armistice, overpayments resulted Irrecoverable owing to lengthy illness and death of tenant Misapprehension re terms of loan of f outage, and fete proceeds having been already disbursed Waived by Cabinet I .798 16 0 506 15 io 3,982 0 5 1,185 10 3 775 6 1 55 0 0 5 2 11 28 17 7 Education. Salary of Physical Instructor paid for unauthorized period of absence. Debtor untraceable 5 4 9 Health. Hire of car to take patient from St. Helen; Hospital, Wellington, to Porirua Maintenance of patients treated in St. Helens Hospitals Formalin supplied to Coronation Shipping Company Value of hospital stores at King George V Hospital and Pukeora Sanatorium Value, of hospital stores at King George V Hospital and Pukeora Sanatorium Travelling-allowance of Dr. E. A. Sands overpaid Grant by North Canterbury Hospital Board towards cottage for district nurse In Natives, Tuahiwi Amounts owing on account of out-patients' treatment, Queen Mary Hospital, Hanmer Amounts owing by patients treated at Rotorua, Pukeora,, Otaki. Trcntliam, and Hanmer Hospitals and Sanatoria, and at the A.D.M.s. Office, Wellington Unable to pay Debtors in poor circumstances and unable to pay The company is in liquidation and without assets Destroyed by fire, rendered unserviceable, &c. Unserviceable through fair wear-and-tear Debtor has left the service and is residing abroad Board is no longer health authority for the district and did not renew grant Debtors left the countiy or addresses unknown Debtors unable to pay . . 2 10 0 14 13 0 0 5 3 2(14 15 7 248 15 2 1 14 10 24 0 0 17 1111 11.337 7 8

15

B.—l [Pt. ll].

Statement showing the Detail of Sums irrecoverable by the Crown, etc. — continued.

Claims abi andoned. Department and Particulars. Reason for Writing off. Value of Stores, Rents &c. Cash. Immigration. Cost of cables and telegrams scut on behalf of assisted immigrant who missed steamer at (lolon Debtor unable to pay £ s. d. £ s. d. 9 10 2 Internal Affairs. Pari advance to E. Ramsay whilst stranded in Sydney Value of one bicycle stolen Balance of advanoe by New Zealand ' tovernment Agent at Sydney to .1. ,1. Armstrong Debtor in necessitous circumstances due to unemployment and illness Unable to t race Debtor in necessitous circumstances 2 0 0 12 0 8 2 0 (i Labour. Unrefunded portion of fares, board and lodging, and supplies advanced to persons proceeding to employment Passage-money incurred in repatriating Mrs. Pcrreaii and family Amount of penalties and costs inflicted under the Indus! rial (lonoiliation and Arbitration Act, 1908 Value of factory registration certificates .. Efforts to trace debtors liave been unsuccessful Debtor unable to pay 195 0 3 44 15 0 Efforts to trace debtors have been unsuccessful 301 3 2 Host by Inspectors of Factories at Waihi and waikari —unable to trace Location of debtor unknown . 9 10 0 Fee for examining and comparing wreighinginstrument : ('. Taylor 5 1 0 Lands and Surrey. Value of fencing-posts .. Lost in Hood 12 0 0 Marine. Advances by High Commissioner to distressed New Zealand seamen Deficiency on realization of launch in connection with advance under the Fishing Industry Promotion Act, 1919 Value of seamen's collars Addresses unknown Mortgagor in poor circumstances and unable to pay 82 19 li 110 18 10 Unsaleable, and of no further use 51 Oil Mines. Coal Lease No. 53, Cromwell : Outstanding rent Val f stores and horses Lessee in i r circumstances and unable to pay Stores worn out, stolen, &o. ; horses destroyed owing to accident Company lias gone into liquidation 13 HI 0 50 5 3 Balance of principal mid interest owing by Taranaki (N.Z.) Oil-wells (Limited) Lignite license Mo. 20, Invercargill: Outstanding rent Costs due iii suit lor cancellation of a. coalprospecting license Amount due by .1. Manzoni for water supplied by Government water races. Kumara Rent owing on coal leases by Seaford Coal Company (Limited) Shortage of flrewood stocks and various articles at Government Firew l-depot License forfeited unable to trace debtor Licensee cannot be traced Mining claim abandoned licensee unable to pay Company in liquidation and lias no assets 1 5 0 17 It 0 640 14 6 1,714 10 7 0 4 0 Shortage in flrewood stocks impossible to account for articles worn oul and stolen. When wood was all sold out a shortage .n stocks was revealed of 1,148*, cords. Impossible to account for shortage. Coal Control Department oommenced operations July, 1919, and the yard was taken over by Mines Department 1st September, 1921. It was closed down 2sih September 1922. Shortages occurred before .Mines took over control. The Coal Control officers are not now in Government service Depot ceased taking firewood before advances repaid. Del.lor unable to payLoss due to handling, evaporation, and stone 3.297 (i 0 Advances made to contractor I'm supply of firewood to Government Firewood-depot Shortage in coal stocks at Wellington and Christchuroh State Coal-depots Eree issues of coal to depot managers and yard foremen 72 1 10 083 5 7 Concession now cancelled 46 7 8 Naval Defence. Overpayment Io seamen Ovci -payment ol allotment t.. able seaman W. Woodley Stores lost iii quarantine ai Motuihi by ship's company of H.M.S. " Chatham " Error due Io shortage of Accountancy Staff Irrecoverable Woodley having been discharged prior to discovery of error Unable Io trace responsibility for loss 17 18 0 8 8 0 14 17 5 Printing and Stationery. Outstanding accounts .. Irrecoverable Debtors deceased or addresses unknown 59 15 1

B.—l [Pt. ll].

16

Statement showing the Detail of Sums irrecoverable by the Crown, etc. — continued.

Department and Particulars. Claims ab Reason for Writing off. Value of Stores, Rents, &c. landoned. Cash. Post and Telegraph. Value of material deficient at stocktaking : Telephone fees and rentals £ s. d. Material deficient, condemned as useless, 5,927 4 9 or damaged, £5,905 1 Is. I Id. : Ices and rentals uncollectible, £21 12s. lOd. £ s. d. Public Works. Value of freights due by workmen Canteen accounts and coach fares Canteen stores, Chatto Creek and Beaumont Account for water supplied from Mount Ida irrigation scheme Value of articles in Burke Hut, Haast Pass Road Goods and tools supplied to workmen Rent of cottage : A. T. Holt Canteen stores, Wharerata Irrecoverable —workmen have left district Irrecoverable—debtor untraceable Depreciated in value .. .. .. 17 0 7 Debtor in indigent circumstances Stolen .. .. .. .. 2 2 2 Debtors untraceable . . .. .. 31 9 9 Unable to pay . . . . . . 14 2 6 Damaged, bad, unsaleable, &o. .. 24 12 2 3 10 11 8 13 6 53 8 2 Railways. Accounts for advertising in Time-table and rent of railway reserve Debtors in indigent circumstanoes .. 22 17 6 Repatriation. Loans granted to discharged soldiers, Repatriation Act, 1918 Debtors bankrupt, wasters, or deceased 4,435 1 2 Stamp-duties. Value of stamps lost, Auckland Office Officer surcharged, but amount remitted by Minister of Finance 20 0 0 State Forest Service. Value of field equipment Value of stores Rendered useless by fire and storm .. 20 0 0 Lost and stolen .. .. . . 21 6 5 Tourist. Fees due for treatment at Rotorua Sana, torium Accounts for electric energy and watersupply Debtor in indigent circumstanoes Debtors bankrupt or untraceable 13 2 0 31 10 9 Treasury. Cost of cables respecting destitute Ncn Zea lander No funds now held in debtor's estate 2 10 6 Total 19,087 5 5 £39,545 20,457 15 0 0 5

B.—l TPt. 111.

17

GENERAL BALANCE-SHEET and SUMMARY of TRANSACTIONS for the FINANCIAL YEAR ended 31st March, 1923. CASH ACCOUNTS.

PUBLIC ACCOUNTS, 1922-1923.

3 B. I[Pt. ll.]

Balances on 31st March, 1922. Transactions Transactions, 1922-1923. 3, 1922-1923. B Balances on 31si March, 1923. 3.ALANCES s on 31si March, 1923. I Dr. Cr. Dr. Dr. Or. Or. Dr. Cr. Dr. Cr. i__ CONSOLIDATED FUND: — Ordinary Revenue Account.. Statu Foees:- Accooht State Coai.-iiiMKS Account .. State Coal-Mines Sinking Fund Account Scenery Preservation Account Nauru and Ochan Islands Account .. Accounts op Local Bodies .. Deposits Account PUBLIC WORKS FUND:— General Purposes Account.. Railways Improvement Authorization Act 1914 Account Waihou and Ohinemuri Rivers Improvement Account Electric Supply Account CHEVIOT ESTATE ACCOUNT .. LAND FOR SETTLEMKNTS ACCOUNT NATIVE LAND SETTLEMENT ACCOUNT NATIONAL ENDOWMENT ACCOUNT LAND FOR SETTLEMENTS ACCOUNT:— Discharged Soldiers Settlement Account .. Opening up Crown Lands eor Settlement Account.. CONVERSION ACCOUNT HAURAKI PLAINS SETTLEMENT ACCOUNT .. j RANGITAIKI LAND DRAINAGE ACCOUNT .. WORKERS' DWELLINGS ACCOUNT .. HOUSING ACCOUNT LOANS REDEMPTION ACCOUNT MINING ADVANCES ACCOUNT LOANS TO EMPLOYERS FOR WORKERS' DWELLINGS ACCOUNT .. FISHING INDUSTRY PROMOTION ACCOUNT EDUCATION LOANS ACCOUNT NATIONAL ENDOWMENT TRUST ACCOUNT .. KAURI-GUM INDUSTRY ACCOUNT .. FRUIT-PRESERVING INDUSTRY ADVANCES ACCOUNT DISCHARGED SOLDIERS SETTLEMENT ACCOUNT .. DISCHARGED SOLDIERS SETTLEMENT LOANS ACT 1920 DEPRECIATION FUND ACCOUNT .. MAIN HIGHWAYS ACCOUNT REVENUE FUND MAIN HIGHWAYS ACCOUNT.. SWAMP LAND DRAINAGE ACCOUNT COLD-STORAGE ADVANCES ACCOUNT WAT MARINO BUSH-FIRE RELIEF ACCOUNT GENERAL PURPOSES RELIEF ACCOUNT .. WESTPORT HARBOUR ACCOUNT WAR EXPENSES ACCOUNT .. HUNTER SOLDIERS ASSISTANCE TRUST ACCOUNT LAND ASSURANCE FUND ACCOUNT SAMOAN LOAN SUSPENSE ACCOUNT ADVANCES TO OTHER GOVERNMENTS ACCOUNT .. REMITTANCES TO LONDON ACCOUNT REMITTANCES PROM LONDON ACCOUNT .. BANK OF NEW ZEALAND ACCOUNT RESERVE FUND ACCOUNT .. NEW ZEALAND CONSOLS ACCOUNT.. SILVER AND BRONZE COIN ACCOUNT PUBLIC ACCOUNT CASH BALANCE INVESTMENT ACCOUNT £ s. d. £ s. d. £ s. d. 7,531,366 19 2 30,223,720 3 2 i 9,376 10 7 110,553 13 0 55,191 2 5 254,958 18 8 3,112 16 7 9,010 16 6 24,884 7 9 184,814 12 2 9,625 0 4 25,394 11 5 994.086 7 0 1,267,306 15 3 I 429,682 9 7 4,712,885 18 8 1,904,165 10 8 1.053,635 18 3 16,293 18 3 66,708 - 2,171,116 19 1 1,196,448 7 8 : 173,839 12 10 10.335 19 7 383,138 7 6 763,194 15 2 40,446 8 6 j 377,514 17 5 97,465 1 5 I 107,529 10 1 10,903 7 7 208,558 8 4 42 9 9 87,989 0 9 6,118 4 4 8,347 15 2 110,868 16 1 2,369 11 1 62,926 5 3 52,100 0 0 52,100 0 0 15,346 8 10 46,635 16 9 157,958 16 5 46,414,188 6 10 551 19 7 5,827 1 0 129 15 6 : 191 16 11 1,289 5 0 1,493 10 9 9,597 14 9 361,975 10 5 87 1 9 1,945 6 2 33,657 7 6 1,228 14 3 5,358 15 4 832,754 16 9 2,241,475 9 9 101,774 15 4 '.'. V. 74,417 14 1 18,221 11 11 59,589 4 3 36,532 12 6 42,771 9 3 39,517 19 6 41,782 2 10 6,513 11 4 5,509 13 5 68,803 2 7 3,710,439 5 5 1,202,574 18 9 183 8 8 37 0 8 70 9 8 10,000 0 0 10,006 i 3 195,590 10 5 150,000 0 0 750,000 0 0 875,000 0 0 2,000,000 0 0 475,991 14 0 Dr. 2,525 4 4 1,987 6 3 2,874,596 3 5 . £ s. d. 28,329,442 17 10 280,966 8 6 230,112 8 10 24,980 0 0 10,037 18 11 176,324 14 6 25,049 3 2 718,200 1 0 4,724,757 7 9 65,557 11 8 978,250 1 10 25,563 12 7 500,653 8 3 367,278 0 6 121,421 3 9 208,379 16 9 88,427 7 8 111,570 7 4 65,448 4 9 31,289 7 11 46,306,249 10 5 7,893 9 4 338 17 10 204 5 9 596,003 8 4 1,312 13 9 33,800 12 5 4,130 1 1 1,764,502 11 1 54,164 11 4 121,412 16 1 74,417 14 1 45,081 12 0 6,238 16 9 2,264 3 4 41,314 17 0 63,293 9 2 1,108 19 5 1.224 14 9 74,301 16 0 , 10,000 0 0 205,572 il 5 150,000 0 0 750,000 0 0 4,042 0 4 2,874,596 3 5 £ s. d. £ s. d. ' 5,637,089 13 10 179,789 6 1 30,344 12 7 24,980 0 0 4,139 19 0 16,394 10 1 9,279 12 1 444,979 12 9 441,553 i850,529 12 5 15,143 1 6 1,952.918 13 3 189,067 5 10 120,597 0 7 30,209 11 7 111,356 15 1 10,724 16 0 480 16 8 6,118 4 i 9,049 6 5 4,891 10 7 50,020 0 0 2,618 7 11 276 16 5 243,625 12 8 1,399 15 6 2,088 11 1 355,781 18 1 155,939 6 8 121.412 16 1 3,713 1 34,801 5 8 2,508,973 6 1 1.371 -2 9 74.231 6 4 19,98S 5 3 875,000 0 0 2,000,000 0 0 475,991 14 0 Dr. 470 10 3 Totals 22,215,214 19 3 95,475.993 4 7 'i . 22,215,214 19 3 95,475,993 4 7 . 90,277.179 18 7 , 90,277.179 18 7 . 17,016,401 13 3 17,016,401 13 3

B.—l [Pt. II

18

GENERAL BALANCE-SHEET AND SUMMARY OF TRANSACTIONS— continued. CASH ACCOUNTS -continued.

PUBLIC ACCOUNTS, 1922-1923

Balances on 31st March, 1922. Transactions, 1922-1923. Balances on 31st March, 1923. Dr. Cr. Dr. Cr. Dr. Cr. l i l PUBLIC ACCOUNT:— £ s. d. Bank op New Zealand in the Dominion .. .. .. .. 5,328,935 8 3 Bank of New Zealand in London .. .. .. .. .. 263,978 9 9 ADVANCE ACCOUNTS:— Miscellaneous Imprests .. .. .. .. .. .. 200,623 18 11 Foreign Imprest Account .. .. .. .. .. .. 877,646 2 5 Conversion Account —Stock Agents .. .. .. .. .. 1,534 17 11 £ s. d. £ s. d. £ s. d. 37,034.516 11 4 37,412,559 0 10 11,614,341 6 6 11,947,249 9' 3 21,971,597 15 8 21,899,416 4 10 1.537,769 7 5 2,108,723 4 9 £ s. d. 4,950,892 18 9 272,805 9 9 306,692 5 1 1,534 17 11 £ s. d. 68,929 13 0 INVESTMENT ACCOUNTS:— Consolidated Fund, — Ordinary Revenue Account .. .. .. .. .. 2,359,183 8 6 State Forests Account State Coal-mines Account .. .. .. .. .. 20,000 0 0 State Coal-mines Sinking Fund Account Deposits Account .. .. . .. .. 788,610 0 0 Public Works Fund :— Gbneral Purposes AccountRailways Improvement Authorization Act 1914 Account .. ! 1,826,000 0 0 Electric Supply Account .. .. .. .. .. 2.104,460 0 0 Cheviot Estate Account .. .. .. .. .. .. 170,140 0 0 Education Loans Account Land for Settlements Account .. .. .. .. .. 316,400 0 0 Land Assurance Fund Account National Endowment Account .. .. .. ,.. .. 72,000 0 0 Native Land Settlement Account Workers' Dwellings Account .. .. .. .. .. 52,100 0 0 Colo Storage Advances Account .. .. .. .. .. 32,690 0 0 Loans Redemption Account .. .. .. .. .. .. 152,450 0 0 Discharged Soldiers Settlement Account .. .. .. .. 662,470 0 0 Discharged Soldiers Settlement Loans Act 1920 Depreciation Fund Account .. .. .. .. .. .. .. .. 100,000 0 0 Waimarino Bush-fire Relief Account .. .. .. .. 37,000 0 0 General Purposes Relief Account War Expenses Account .. .. .. .. .. .. 3,498,000 19 6 Main Highways Account Main Highways Account Revenue Fund Bank of New Zealand Account .. .. .. .. .. 875,000 0 0 Public Account Cash Balance Rkserve Fund Account .. .. .. .. .. .. 2,000,000 0 0 New Zealand Consoi s Account .. .. .. .. .. 475.985 0 0 5,378,386 12 1 6,524,651 6 7 294,454 5 9 127,610 6 8 10,000 0 0 20,000 0 0 24,980 0 0 135,980 0 0 602,520 0 0 1,780,000 0 0 1,550,000 0 0 300,000 0 0 1,320,000 0 0 1,673,174 2 6 1,973,875 15 8 24,500 0 0 13,000 0 0 432,750 0 0 198,950 0 0 250,500 0 0 537,550 0 0 65,890 0 0 82,000 0 0 72,000 0 0 179,512 18 1 159,512 13 1 20,000 0 0 72,100 0 0 38,000 0 0 70,690 0 0 100,000 0 0 252,450 0 0 415,652 18 1 828,122 18 1 50,000 0 0 5,000 0 0 42,000 0 0 41,000 0 0 13,500 0 0 3,109,991 14 10 4,132,329 13 6 50,000 0 0 50,000 0 0 160,000 0 0 50,000 0 0 2,874,596 3 5 2,874,596 3 5 :: :: 1,212,918 14 0 166,843 19 1 10,000 0 0 24,980 0 322,070 0 0 230,000 0 0 806,000 0 0 1,803,758 6 10 181,640 0 0 233,800 0 0 29,350 0 0 65,890 0 ii 82,000 0 0 20,000 0 0 250,000 0 0 150,000 0 0 27,500 0 0 2,475,663 0 10 110,000 0 0 875,000 0 0 2,000,000 0 0 475,985 0 0 NEW ZEALAND CONSOLS ACCOUNT :— Bank of New Zealand .. .. .. .. .. .. 6 14 0 J 6 14 C Totals .. .. .. .. .. .. 22,215,214 19 3 j 89,654,593 15 8 94,853,407 1 8 : 89,654,593 15 8 94,853,407 1 8 17,085,331 6 3 17,085,331 6 3 68,929 13 0 68,929 13 0 * Cash in Bank of New Zealand, London, as tier last London ... Add Casb in suspense Ite-luc\ Bank Orders against London... Undistributed (London) Bank of New Zealand, London, as per Treasury Books f s. a. 5,787 5 5 328, 508 15 3 £ s. d. 334,376 0 8 ... 399,374 1 0 3,931 12 8 403,305 13 8 Or. £68,929 13 0

B.—i IPt. IP

19

PUBLIC ACCOUNTS, 19 22-192 8

GENERAL BALANCE-SHEET AND SUMMARY OF TRANSACTIONS— continued. SUMMARY OF BALANCES OF CASH ACCOUNT ON 31st MARCH, 1923.

Or £ s. d. Consolidated Fund .. .. .. .. .. .. .. 6,346,997 6 5 Public Works Fund .. .. .. .. .. .. .. 3,260,145 5 10 Cheviot Estate Account .. .. .. .. .. .. 189,067 5 10 Land for Settlements Account .. .. .. .. .. 120,597 0 7 Native Land Settlement Account .. .. .. .. .. 30,209 11 7 Land for Settlements Account: — Discharged Soldiers Settlement Account .. .. .. 10,724 16 0 Opening up Crown Lands for Settlement Account .. .. 480 16 8 National Endowment Account .. .. .. .. .. 111,356 15 1 National Endowment Trust Account .. .. .. .. .. 1,399 15 6 Conversion Account .. .. .. .. .. .. .. 6,118 4 4 Hauraki Plains Settlement Account .. .. .. .. .. 9,049 6 5 Rangitaiki Land Drainage Account .. .. .. .. .. 4,891 10 7 Loans Redemption Account .. .. .. .. .. .. 50,020 0 0 Mining Advances Account .. .. .. .. .. .. 2,618 7 11 General Purposes Relief Account .. .. .. .. .. 34,801 5 8 War Expenses Account .. .. .. .. .. .. 2,508,973 6 1 Kauri-gum Industry Account .. .. .. .. .. .. 2,0 Q 8 11 1 Discharged Soldiers Settlement Account .. .. .. .. 355,781 18 1 Discharged Soldiers Settlement Loans Act 1920 Depreciation Fund Account .. .. .. .. .. .. .. .. 155,939 6 8 Land Assurance Fund Account .. .. .. .. .. 74.231 6 4 Swamp Land Drainage Account .. .. .. .. .. 3,713 19 8 Education Loans Account .. .. .. .. .. .. 243,625 12 8 Main Highways Account Revenue Fund .. .. .. .. 121,412 16 1 Bank of New Zealand Account .. .. .. .. .. 875,000 0 0 Reserve Fund Account .. .. .. .. .. .. 2,000,000 0 0 New Zealand Consols Account .. .. .. .. .. 475,991 14 0 Silver and Bronze Coin Account .. .. .. .. .. Dr. 470 10 3 Advances to thk Governments Account .. .. .. .. 19,988 5 3 Hunter Soldiers' assistance Trust Account .. .. .. .. 1,371 2 9 Loans to I-mployers for Workers' Dwellings Acc cnt .. .. 276 16 5 Total .. .. .. .. ..£17,016.40113 3

Dr. £ s. d. Public Account .. .. .. .. .. .. .. 4,881,963 5 9 Consolidated Fund :— Ordinary Revenue Account Investment Account .. .. .. 1,212,918 14 0 State Forests Account Investment Account .. .. .. 166,843 19 1 State Coal-mines Account Investment Account .. .. .. 10,000 0 0 State Coal-Mixes Sinking Fund Account Investment Account .. 24,980 0 0 Deposits Account Investment Account .. .. .. 322,070 0 0 Public Works Fund: — General Purposes Account Investment Account .. .. .. 230,000 0 0 Electric Supply Account Investment Account .. .. .. 1,803,758 6 10 Railways Improvement Authorization Act 1914 Account Investment Account .. .. .. .. .. .. 806,000 0 0 Cheviot Estate Account Investment Account .. .. .. 181,640 0 0 War Expenses Account Investment Account .. .. .. .. 2,475,063 0 10 Reserve Fund Account Investment Account .. .. .. .. 2,000,000 0 0 National Endowment Account Investment account .. .. .. 82,000 0 0 Land for Settlements Account Investment Account- .. .. .. 29,350 0 0 Discharged Soldiers Settlement Account Investment Account .. 250,000 0 0 Discharged Soldiers Settlement Loans Act 1920 Depreciation Fund Account Investment Account .. .. .. .. .. 150,000 0 0 Native Land Settlement Account Investment Account .. .. 20,000 0 0 General Purposes Relief Account Investment Account .. .. 27,500 0 0 Education Loans Account Investment Account .. .. .. 233,800 0 0 Land Assurance Fund Account Investment Account .. .. .. 65,890 0 0 Main Highways Account Revenue Fund Investment Account.. .. 110,000 0 0 Bank of New Zealand Account Investment Account .. .. .. 875,000 0 0 Dominion and Foreign Advances .. .. .. .. .. 581,032 12 9 New Zealand Consols Account :— Bank of New Zealand .. .. .. .. .. .. 6 14 0 Investment Account .. .. .. .. .. .. 475,985 0 0 Total .. .. .. .. .. £17,016,401 13 3

B.—l [Pt. II

20

PUBLIC ACCOUNTS, 19 22-1921

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1923.

Receipts. Refunds. Net Kevenue. ORDINARY REVENUE:— Customs £ s. d. 6,157,394 0 r, £ s. d. 125,101 19 0 £ s. d. 0,032,292 7 5 Stamp and Death Duties— Adhesive stamps Duty on Instruments Death Duty Gift Duty Crown and Native Rates Fines and Penaltios Impressed Stamps Licenses .. Bank Composition Totalizator Revenue Amusement-ts x .. Miscellaneous 08,104 13 ■:, 545,719 5 6 1,791,446 0 1 50,674 3 8 412 13 0 3,00:i I 1 122,851 9 5 58,157 14 2 210,576 12 8 607,685 9 8 138,396 13 4 2,355 2 7 25,720 8 3 7,993 8 0 12,268 10 1 25 0 0 254 16 4 51 8 2 28 19 4 850 19 7 889 13 1 72,375 5 2 537,725 17 0 1,779,177 10 0 50,674 3 8 412 13 0 2,978 1 1 122,596 13 1 58,106 6 0 210,576 12 8 607,656 10 4 137,545 13 9 1,465 9 6 8,629,882 18 7 48,092 2 10 3,581,290 15 9 •Postal anu Telegraph,— Postal Revenue Telegraph Revenue Telephone Revenuo 1,545,250 3 6 724,808 7 7 589,967 0 2 155,000 0 0 1,390,259 8 0 724,803 7 7 589,967 0 2 Land-tax 2,860,029 11 3 155,000 0 0 2,705,029 11 3 1,561,076 8 1 19,574 7 11 1,541,502 0 2 Incobi k-tax 3,989,290 1 2 157,358 8 3 3,831,931 12 11 Beer Duty 01-2,478 11 2 351 1 0 612,127 10 2 Railways 7,133,421 18 7 413,557 16 11 6,719,864 1 8 1-i.EGISTRATION AND OTHER FlBS,— ■ Aliens Act, 1908 Animals Protection Act, BIOS Arms Act, 1908 Aviation Act, 1918 Births, Deaths, and Marriages By-laws Act, 1910 Ciriematograph-lilm Censorship Act, 1916 Coal Mines Act, 1908 Copjright Act, 1913 Crown Grant Fees Customs Law Act, 1913 Dairy Industry Act, 1908 Dentists Act, 1908, and Amendment Act, 1911 Distillation Act, 1908 Explosives and Dangerous Goods Act, 1908 Factories Act, 1908 Finanoe Act, 1915 (Part III) Finance Act, 1920 (Section 40) Fisheries Act, 1008 Friendly Societies Act, 1000 Health Act, 1920.. Hospitals and Charitable Institutions Act, 1909 Immigration Restriction Act, .1008 .. incorporated Societies Act, 1908 Industrial Conciliation and Arbitration Act, 1908 Inspection of Machinery Act 1908 Amendment Act, 1910 Land Agents Act, 1922 Licensing Act, 1908 Margarine Act, 1908 Masseurs Registration Act Medical Act, 1908 Midwives Aot, 1908 Mining Act, 1908 Native Land Act, 190'J Native Land Court Fees Now Zealand Consols Act, 1908 1,504 18 0 0 12 0 1,758 15 0 0 10 0 10,03:! 8 0 3 1 13 0 1,261 19 6 8 10 1 4 0 567 11 0 j 7,613 15 4 2,520 3 6 19 2 0 187 6 0 2,855 6 6 3,818 U 0 1,569 12 8 0 19 ii 8,028 9 0 fil 5 0 11 0 0 154 3 0 13,180 0 0 878 -I 8 17,978 7 li 8,3911 18 6 148 18 9 5 0 0 10-1 8 0 138 15 0 5,959 9 7 187 3 0 38 14 0 40 10 0 0 5 0 183 18 0 3 14 0 40 18 7 . 5 6 0 3 17 0 2 0 0 214 6 0 9 0 0 0 5 0 6 12 6 8 18 6 15 0 0 2 0 0 1110 230 0 0 0 10 0 41 18 6 60 15 6 17 10 0 1 5 0 5 10 0 1,321 0 0 0 12 0 1,755 I 0 0 10 0 15,991 14 11 34 13 0 1,256 14 6 4 4 0 14 0 565 11 0 7,399 II 4 2,520 8 6 19 2 0 187 o 0 2,348 14 0 3,810 0 6 1,554 12 8 0 111 0 8,026 9 0 50 4 0 14 0 0 154 8 0 12,000 0 0 Dr. 0 io 0 831 6 2 17,917 12 0 8,376 8 6 148 18 9 5 0 0 103 3 0 133 15 0 5,953 10 7 187 3 0 35 14 0 40 16 0 0 5 0 Carried forward .. 94,513 7 0 863 14 7 93,649 12 5 * Notb.—The ilet.iils ot Postal and Telegraph revenue have been col nplled from departmei ital n'turns, and hav. not been certilied by

B.—l IPt. 11l •

21

PUB LI C ACCOIT N T 8, lii 2- 1 9 2 3.

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1923— continued

ORDINARY !lEVENUE--cow<i»wed. Receipts. Refunds. Net Kevenue. Registration and other Fees— continued. Brought forward New Zealand Inscribed Stock Act, 1917 Nurses Registration Act, 1908 Orchard and Garden Diseases Act, 1908 Orchard-tax Act, 1916 Patents, Designs, and Trade Marks Act, 1921-2 Plumbers Registration Aot, 1912 .. Registration of Aliens Act, 1917 Servants' Registry Offices Act, 1908 Slaughtering and Inspection Act, 1908 Stock Act, 1908 Stone-quarries Act Timber-export Act, 1908 Timber-floating Act, 1908 Tobacco Act, 1908 Tramways Act 1908 Amendment Act, 1911 .. Valuation of Land Act, 1908 Weights and Me\sures Act, 1908 .. £ s. d. 94,513 7 0 1,210 5 0 277 10 0 506 6 3 1,881 18 4 8,145 3 7 356 10 0 11 0 0 37 10 0 26,278 5 9 1,024 2 9 72 4 4 35 7 0 57 11 0 33 5 0 50 0 0 45,165 7 8 580 8 4 t s. d. 863 14 7 11 5 0 15 0 0 3 11 10 31 15 0 1 2 6 0 11 1 8 0 0 14 4 4 11 9 1 0 0 260 10 6 0 0 6 £ s. d. 93,649 12 5 1,199 0 0 277 10 0 491 6 3 1,878 1 6 8,113 8 7 355 7 6 11 0 0 37 10 0 26,277 14 8 1,016 2 9 71 0 0 35 7 0 57 11 0 28 13 3 49 0 0 44,904 17 2 580 7 1.0 180,235 17 0 1,202 7 1 179,033 9 11 Marine, — Pilotage Rates and Harbour Fees Shipping and Seamen Act, 1908 Rents of Foreshores, Royalty, &c. 642 5 9 48,748 19 4 1,248 17 3 60 8 2 1 0 0 60 8 2 1 0 0 042 5 9 48,688 11 2 1,247 17 3 50,578 14 2 50,640 2 4 61 8 2 61 8 2 Interest on Public Moneys (details on separate, statement) 7,778 14 6 1,302,967 8 7 1,310,746 3 1 7,778 14 6 Local Bodies Loans Act, 1908, Section 76,--Refund of cost of Roads and Bridges from proceeds of Disposal of Lands 22,580 2 4 5 6 0 5 6 0 22,574 16 4 Rents oe Buildings 20,375 13 6 29 7 5 20,346 6 1 Tourist and Health Resorts, — Receipts in respect of Reserves under tho Tourist and Health Resorts Control Aot, 1908 40,006 9 0 183 14 0 39,822 15 0 Miscellaneous (details on soparaio statement) ""I 97,067 17 9 3,933 1.8 6 93,133 19 3 26,732,495 8 8 Totals of Ordinary Revenue 27,664,726 0 8 932,230 11 7 TERRITORIAL REVENUE :— Rents from Leases Royalties Under Coal Minos Act, 1908, - Rents from Leases Royalties Rents from Licenses Miscellaneous 164,503 0 0 4,008 17 4 23,295 .1.1 1 3,332 16 6 774 10 2 1,614 10 8 75 16 3 10,246 19 10 982 8 7 160,494 2 8 19,962 14 7 774 10 2 1,614 10 8 75 16 3 9,264 11 3 192,186 5 7 Totals of Territorial Revenue 200,510 8 0 | 8,324 2 5 , i NATIONAL ENDOWMENT REVENUE 95,156 11 3 95,156 11 3 (I ran ii Totals 27,960,892 19 6 940,554 14 0 27,019,838 5 6

B.—l [Pt. ll].

22

PUBLIC ACCOUNTS, 1922-1923.

DETAIL STATEMENT of ORDINARY REVENUE INTEREST on PUBLIC MONEYS for the FINANCIAL YEAR ended 31st March, 1923.

iNTKiiEST ON PUBLIC MONEYS i— On credit balances of— The Foreign Imprest Account, London The New Zealand Public Account, London The Public Debt Charges Account, London The Public Account, Wellington The Receiver-General's Deposit Account £ ,-,. d. £ ,-,. d. £ a. d. £ s. d. 2,274 10 2 2,876 8 10 44 1 9 19.743 9 9 1,104 0 3 26,042 10 1) On aocount of investments made in respect of the— Bank of New Zealand Acts Account— Dividends in terms of the Bank of New Zealand Act, 1920, section 13— On £500,000 preference A shares for year ended 31st March, 1923 On £625,000 preference B shares— Final dividend for year ended 31 st March, 1922 Interim dividend for half-year ended 30th September, 1922 50,000 0 0 40,625 0 0 25,000 0 0 Deposits Account Education Loans Account Loans Redemption Account New Zealand Consols Account Ordinary Revenue Account Public Account Cash Balance Investment Aocount . Public Works Fund Railways Improvement Authorization Act 1914 Account Reserve Fund Account War Expenses Account Workers' Dwellings Account 115,625 0 0 8.339 12 1 694 18 8 3,771 7 9 17,854 11 3 1139.559 13 3 42,244 II 9 11.190 15 1 69,410 1 I 2 86,119 5 9 123,027 8 7 I,759 8 4 1,119,597 li 8 On sinking funds held by the Public Trustee--Local Bodies' Loans Act, 1908, Sinking Fund Aocounf State Advances Act, 1913, suction 26 (6) (d), Kinking Fund Account War and Defence Loans Sinking Fund Account 35,982 0 0 0.180 8 8 8,671 1 0 50,833 9 8 On account, of miscellaneous advances— To Samoan Treasury Taranaki oilfields by Mines Department For grass-seed by Lands and Survey Department To United Eire Brigade Association for purchase of hose Land Settlement Finance Act, 1909 — Quiltowen Association Blairgowrie Association Melville Downs Association Maugawara River Board Gore Borough Council (Protective-work) Kairuru Marble Company By Lands and Survey for buildings Motor-cars sold by Valuation Department Motor-cars sold by Education Department Debentures under Hutt Road Act, 1915 Delientures, egg circle, Waikeria Reformatory To W. J. Mathers, injured Railway omployee Discharged soldiers under Repatriation Act, 1918 928 3 3 16 0 I 17 2 11 4 4 4 7 19 1 17 12 2 1 M\ 0 82 10 I 181 4 11 1,371 7 2 31 17 0 87 18 4 2 7 II 2.304 0 0 0 2 5 16 17 6 11,889 3 2 16,960 12 II On account ol loans to local bodies under Local Bodies' Loans Act, 1908 Add Bank of England fractions of interest credited to Interest on Public Moneys and adjusted 1923-24 89,418 6 11 119 9 2 Less refund charged to Interest on Public Moneys, and adjusted 1923-24 1,302,971 16 1 4 7 0 Total .. CI,302,967 8 7

[B.—l [Pt. ll].

23

PUBLIC ACCOUNTS 1922-1923.

DETAIL STATEMENT of MISCELLANEOUS ORDINARY REVENUE for the FINANCIAL YEAR ended 31st March, 1923.

Miscellaneous Revenue :— Bequest to New Zealand Government by late Robert Johnston Cash seized by Police and Customs .. Cash found on deceased soldiers Con science-money Estreated recognizances Exchange, commission, discounts, &c. Profit on sale of investments Fees received in respect of — Affidavits Analysis under Food and Drugs Act Aviation licenses King's Counsel Licenses, Defence whares.. Mining licenses Passports Redemptions, Customs Department Searches, Wardens'Courts Teachers' certificates, licenses, and examinations Native Reserve, Urewera Distriob L' s. d. £ s. d. 1 4 0 (17 15 3 0 15 (i 0 6 0 12 10 0 1 5 0 1,050 18 I I 20 7 1 I 5 10 0 351 3 6 I O 0 £ s. d. 30 0 0 22 16 9 8 2 7 97 14 0 56 18 6 2,149 2 11 3,415 4 1 Fines underBanking Assessment Act, 1914 Commercial Trusts Act, 1910 I >efence Act, 1909 I'ublic Revenues Act, 1910 2 0 0 213 0 6 35 5 8 I 0 0 2,136 16 7 Forfeited deposits of parliamentary candidates Freight on transports Gold-fields revenue accrued in counties where the Act is not in operation— Fiord County Sounds County 251 12 2 240 0 0 26,015 5 1 (111 0 2 12 10 3 3 10 586 I 7 2,268 lo I Hire of equipment Receipts from-irrigation and water-supply schemes Poundage reoeived by High Commissioner on income-tax on dividends Profit on sale of Government sugar .. Rent of Mokau Ferry Repayment by State Advances Office under Public Debt Extinction Act, 1.910 (arrears) Repayment of advances for village homestead leases Sales of old buildings— Dele nee Department Education Department .. Public Works Department 21 0 3 Id.000 0 0 10 (I 0 99 11 0 30 0 0 299 15 0 1,317 12 8 35 0 0 I ,682 7 8 Sales, miscellaneous —- Automatic pistols by Polioe Department Confiscated liquor Customs seizures Films .. Motor-cars, &c. Opossum-skins .. Obsolete stores Publications and lantern slides from High Commissioner's Office Trout 119 I 6 60 2 0 25 3 2 25 0 0 137 17 0 187 9 1 3,685 18 I 35 I I 8 Mil 12 3 Storage of powder.. Surplus cash at railway-stations Tolls collected Nine-mile Ferry Transfer of rates to Consolidated Fund under llauraki Plains Amendment Act, 1922 ... Unclaimed moneys— Under Public Revenues Act, 1910 — Courts of Law Trust Customs deposits Gaolers' deposits Goldfields deposits Intestate estates Land revenue deposits Marine deposits Patent, Office deposits .. Receiver-General's deposits 4.377 14 9 I,<i27 3 9 90 17 10 312 9 8 714 0 9 906 14 8 10 0 0 2 2 7 76 17 0 3.199 17 3 85 0 6 5 13 3 51 13 1 57 17 9 Under Unclaimed Moneys Act, 1908 4,695 15 8 8811 8 3 Water-power license revenue Water-race receipts Sundry small amounts 5,526 3 11 446 7 2 1.359 11. 10 9 19 II Less refund of amounts credited to Miscellaneous Revenue in previous years 93.618 15 11 484 16 8 Total .. £93,133 19 3

B.—l [Pt. ll].

24

PUBLIC ACCOUNTS, 1922-1923.

DETAIL STATEMENT of ORDINARY REVENUE ACCOUNT, RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1923.

Agriculture Department : Sale of motor ears and cycles Miscellaneous sales, farm equipment, &c. £ s. d. 1,207 15 0 I,051 19 10 f S, d. Education Department : — Sale of motor-oars .. Miscellaneous sales. . Refunds of salaries 2,259 II io 665 10 0 1 10 0 3 11 8 670 11 8 I NT1CKNAI, AlfEAIKS DEPARTMENT! — Sale of motor-oars, &o. Refund ol miscellaneous advances Mint charges, transfer from Silver and Bronze Coin Aocount Refund of Government contribution on account of national health and unemployment, stamps 315 18 3 506 0 7 199 (i 2 12 15 (i 1,094 0 6 Justice Departm bint i Refund value of canoelled stamps 0 I o Laiiiuii Department : — Sale of motor-cycles, &c. 18 5 0 Lands and Sihcvbv Department:— Refund of advances on account of grass-seed .. Refunds of rent from reserves recovered from Stale Forests Department .. (11st of surveys band for Settlements — Cost of surveys Land for Settlement, Discharged Soldiers' Settlement— Depreciation of tractor 188 4 1 1,370 10 8 15 0 0 273 0 0 49 16 8 Marine Department : — Sale of " Amokura," buildings, and obsolete stores Refund ol travelling expenses by It. Duncan .. I,902 I I 5 1,435 2 3 20 0 (I 1.155 2 3 Minks Department : — Final settlement by Taranaki Oil-wells Company (Limited) Sale of pipes and horse Sale of buildings and plant, Government Firewood Depot Deduotion from subsidy due t" Inangahua County Council for rent on mining claims 1,600 o o 10 0 0 130 18 2 1,742 15 10 1 17 8 Permanent Charges, Interest and Sinking Fund: — Recoupment of interest from Workers Dwellings Account under seotion I, Finance Act, 1919, up to 1st October, 1922 52,100 0 0 POLTC B I) B PARTMBNT :— Sale of obsolete stores 1-1-7 II 4 Post and Telbohaph Department:— Transfer from Public Works Fund of amount expended on motor-garage.. 3.808 10 6 Prisons Department :— Sale of motor-cars 475 0 0 Public Health DEPARTMENT: — Sale of motor-oars, <fcc. Sale of hospital equipment, plant, &c. 298 0 0 1,149 3 5 I,417 3 5 Public Service Commissioner's Office : — Fees, Public Service Entrance Examinations .. 1,538 15 S Public Works Department:— . Sale of partitions, &o. 10 0 o Tourist Department :— Refund of salary Sale of trap 45 II 9 10 0 0 55 I I II Treasure Department : — Refund of amounts advanced by High Commissioner Telegrams beyond Dominion Amount in Foreign [mprest Account not collected oo 1.3 o 44 0 0 Oil 0 105 4 0 Westport Hap.bour Account: — Compensation paid by Government Accident insurance in respect of Thomas Mitchell 439 12 9 Tola! .. £69,270 I I II

B.—l [Pt. ll].

25

4—B. 1 [Pt. ll].

PUBLIC ACCOUNTS, 1922-192 3.

STATEMENT of the DISBURSEMENTS of the CONSOLIDATED FUND (Ordinary Revenue Account) for INTEREST and SINKING FUND for the FINANCIAL YEAR ended 31st MARCH, 1923.

Act. Gross Interest and Sinking Fund. Recoveries. Net Interest and Sinking Fund. Aid to Public Works and Land Settlement Aot, 1896 £ 8. d. 9,375 0 0 £ s. d. £ s. d. 9.375 0 0 Aid to Public Works and Land Settlement Act, 1900 4,330 0 0 4,330 0 0 Aid to Public Works and Land Settlement Act, 1901 4,394 10 0 4,394 10 0 Aid to Public Works and Land Settlement Act, 1902 8,800 10 0 8,800 10 0 Aid to Public Works and Land Settlement Act, 1903 24,074 1 7 24,074 1 7 Aid to Public Works and Land Settlement Act, 1904 22.620 0 0 22,620 0 0 Aid to Public Works and Land Settlement Act, 1006 9,940 2 1 9,940 2 1 Aid to Public Works and Land Settlement Act, 1906 41,847 2 7 41,847 2 7 Aid to Public Works and Land Settlement Act, 1907 40,524 4 3 40,524 4 3 Aid to Public Works and Land Settlement Act, 1908 2,250 0 0 2,250 0 0 Aid to Public Works and Land Settlement Act, 1910 9,048 12 6 9,048 12 6 Aid to Public Works and Land Settlement Act, 1911 5,900 0 0 5,960 0 0 Aid to Public Works and Land Settlement Act, 1912 8,392 10 0 8,392 10 0 Aid to Public Works and Land Settlkment Act, 1914 115,399 10 0 115,399 10 0 Aid to Public Works and Land Settlement Act, 1921 79,498 15 7 79,498 15 7 Aid to Water-power Works Act, 1910 Less amount recovered from Electric Supply Account 19,380 0 0 19,380 0 0 600 0 0 Appropriation Act, 1912 (Irrigation and Water-supply) 600 0 0 Appropriation Act, 1917 (Section 22), (Cold-storage Advances Account) Less amount recovered from Cold-storage Advances Account 3,369 4 1 3,369 4 1 Appropriation Act, 1918 (Section 33), (Waimartno Bushfire Relief) Less amounts recovered from Waimarino Bush-fire Relief Account and Gcnoral Purposes Relief Aooount 3,000 0 0 3,000 0 0 Coal-mines Act, 1908 Less amount recovered from State Coal-mines Account 0,150 0 0 0,150 0 0 Coal-mines Act and Appropriation Act, 1912 Less amount recovered from State Coal-mines Account 1,000 0 0 1,000 0 0 Discharged Soldiers Settlement Act, 1915, and Amendment Act, 1916 Less amount recovered from Discharged Soldiers Settlement Account 1,500 0 0 4,500 0 0 Discharged Soldiers Settlement Act, 1915, and Finance Act, 1917 (Section 82) Less amount recovered from Discharged Soldiers Settlement Account 16,100 0 0 16,100 0 0 Discharged Soldiers Settlement Act, 1919, (Section 4), (Land for Settlements) Less amount recovered from Discharged Soldiers Settlement Account 129,140 19 6 129,140 19 6 Discharged Soldiers Settlement Loans Act, 1920 Less amount recovered from Discharged Soldiers Settlement Account 99,855 18 10 99,855 18 10 District Railways Purchasing Acts, 1885-86 1,600 0 0 1,600 0 0 Education Purposes Loan Act, 1919 34,682 5 11 34,682 5 11 Electric-power Works Loan Act, 1919 Less amount recovered from Electric Supply Account 3,043 0 4 3,043 0 4 Carried forward 708,876 7 3 285,539 2 9 423,337 4 6

B.—l [Pt. II

26

PUBLIC ACCOUNTS, 1922-1923

STATEMENT of the DISBURSEMENTS in respect of INTEREST and SINKING FUND—ctd.

Act. Gross Interest and Sinking Fund. Recoveries. Net Interest and Sinking Fund. £ s. d. £ s. cl. £ s. d. Brought forward 708,876 7 3 285.539 2 9 423.337 4 6 Finance Act, 1909 .. 2,110 10 10 2,110 10 10 Finance Act, 1915 (Section 105), (Public Works) Less portion of High Commissioner's Order No. 31, 9 October, 1919,"and Order No. 35, 7 April, 1920, not required 84,284 2 4 18 0 0 84,266 2 4 Finance Act, 1915 (Section 106) Less — £ s. cl. Amount recovered from Land for Settlements Account .. .. 31,755 7 6 Amount recovered from State Advances Account .. .. 450 0 0 Amount recovered from Mining Advances Account .. .. 450 0 0 88,471 2 0 32,655 7 6 Finance Act, 19)6 (Section 35) Less portion of bank orders not required— 7 April, 1920— No. 18, £2 5s. ; No. 19, £4 10s. 55,815 15 0 577,844 Hi J 577,838 1 4 6 15 0 Finance Act, 1916 (Section 35) and Appropriation Act, 1917 (Section 27) 429 19 10 429 19 Id Finance Act, 1916 (Section 49) 42,375 0 0 42,375 0 0 Finance Act, 1916 (Section 50) Less amount recovered from State Forests Account .. 2,117 10 0 2,117 10 0 Finance Act, 1910 (Section 50) and Finance Act, 1920 (Section 16) Less amount revovered from State Forests Account .. 1,772 2 7 1,772 2 7 Finance Act, 1917 (Section 77) 34,000 0 0 34,000 0 0 Finance Act, 1918 (Section 10) 572,337 19 10 572,337 19 10 Finance Act, 1918 (No. 2), Part IV (War Expenses).. 144,761 10 8 144,761 10 8 Finance Act, 1918 (No. 2), (Section 6), (Sinking Fund) 553,155 0 C 553,455 0 (I Finance Act, 1918 (No. 2), (Section 29), (Aid to Public Works) 102,750 0 0 102,750 0 0 Finance Act, 1918 (No. 2), (Section 30). (Cold-storage Advances Account) Less amount recovered from Cold-storage Advances Account 755 2 10 755 2 10 Finance Act, 1918 (No. 2), (Section 31), (Discharged Soldiers) Less amount recovered from Discharged Soldiers Settlement Account -10,(100 0 0 10.000 0 0 Finance Act, 1918 (No. 21, (Section 32), State Forests) Less amount recovered from State Forests Account 8,600 0 0 8,000 0 0 Finance Act, 1919 (Section 5), (Public Works) 6,750 0 0 6,750 0 0 Finance Act, 1920 (Section 15), (Public Works) 124,964 7 8 121,904 7 8 Finance Act, 1920 (Section 15), (Nauru and Ocean Islands) Less amount recovered from Nauru and Ocean Islands Account 30,000 0 0 30,000 0 0 Finance Act, 1921 (Section 10), (Public Works) 13,241 2 0 13,241 2 0 Finance Act, 1921-22 (Section 26) .. Less amount recovered from the Samoan Administration 2,051 11 6 2.051 II 6 Carried forward 3,141,948 6 2 403,515 12 2 2,738,432 14 0

27

B.—l [Pt. ll]

PUBLIC ACCOUNTS, 1922-192 3

STATEMENT of the DISBURSEMENTS in respect of INTEREST and SINKING FUND-ctd.

Act. Gross Interest and Sinking Fund. Recoveries. Net Interest and Sinking Fund. Brought forward £ s. d. 3,141,948 6 2 £ s. cl. 403,515 12 2 £ s. d. 2,738,432 14 0 Fishing Industry Promotion Act, 1919 Less amount recovered from Fishing Industry Promotii n Account 252 4 6 252 4 6 Fruit-preserving Industry Act, 1913 Less amount recovered from Fruit-preserving Industry Account 751 10 0 302 5 0 389 5 0 Fruit-preserving Industry Act, 1913, and Finance Act, 1917 (Suction 80) Less amount recovered from Fruit-preserving IndustryAccount 2,184 8 0 I,092 4 0 1,092 4 0 GOVERNMENT Railways Act, 1908— Railways Improvement Authorization 10,755 17 5 10,755 17 5 Government Railways Act, 1908 — Finance Act, 1909 2,595 14 6 2,595 14 6 GOVERNMKNT RAILWAYS AMENDMENT ACT, 1910 7,049 6 1 7,049 0 1 Greymouth Harbour B04RD Act, 1884 Less amount recovered from Greymouth Harbour Board 4,004 0 0 4,004 0 0 Harbours Act, 1908, and Greymouth Harbour Loans Consolidation Act, 1910, and Amendment Ait, 1910 Less amount recovered from Greymouth Harbour Board 10,100 0 0 10,400 0 0 Hauraki Plains Amendment Acts, 1913-14 .. Less a moil nt recovered from Hauraki Plains Sei I lenient Account 1,700 0 0 1,700 0 0 Hauraki Plains Amendment Act, 1913, and Appropriation Act, 1918 (Section 43) Less amount recovered from Hauraki Plains Settlement Account 3,370 0 0 3,370 0 0 Hauraki Plains Amendment Act, 1913, and Appropriation Act, 1919 (Section 18) Less amount recovered from llauraki Plains Self lenient Account 2,250 0 0 2,250 0 0 Hauraki Plains Amendment Act, 1913, ami Finance Act, 1920 (Suction 16) Less amount recovered from Hauraki Plains Settlement Account 1,309 7 11 4,309 7 11 Hauraki Plains Amendment Act, 1913, and Finance Act, 1922 (Section 17) I .ess amount recovered from Hauraki Plains Settlement Account 145 9 7 145 9 7 Hauraki Plains Amendment Act, 1913, and Finance Act, 1921-22 (Section 32) Less amount recovered from Hauraki Plains Settlement Account 1,236 8 11 1,236 8 11 Housing Act, 1919 (Section 30) tress amount recovered from the Housing Account .. 18.330 4 6 18,330 4 6 Housing Act, 1919 (Section 46) Less amount recovered from the Housing Account.. 178 17 6 178 17 6 Hutt Railway and Road Improvement Acts, 1903, 1905, 1907, and 1910 13,110 7 5 13,146 7 5 Irrigation and Water-supply Act, 1913 4,124 10 0 4,124 10 0 Kauri gum Industry Amendment Act, 1914 .. Less amount recovered from Kauri-gum Industry Account, 2,165 0 0 3,247 10 0 Cr. J,OSS H) 0 Kauri-gum Industry Amendment Act, 1914, and Appropriation Act, 1918 (Section 45) Less amount recovered from Kauri-gum Industry 1,058 11 8 1,343 0 6 Cr. 284 8 10 Lands Improvement and Native Lands Acquisition Act, 1894 18,000 0 0 18,000 0 0 Carried forward 3,250,016 4 2 455,797 4 7 2,794,218 19 7

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1922-192 3.

STATEMENT of the DISBURSEMENTS in respect of INTEREST and SINKING FUND—ctd.

28

Act. Gross Interest and -, Sinking Fund. Recoveries. Net Interest and Sinking Fund. Brought forward £ s. d. 3,250,016 4 2 £ s. d. 455,797 4 7 £ s. d. 2,794,218 19 7 Land for Settlements Act, 1908 Less amount recovered from Land for Settlements Account 94,369 10 2 94,369 10 2 Land Laws Amendment Act, 1913 Less amount recovered from Land for Settlements Account 68,583 15 3 68,583 15 3 Land Laws Amendment Act, 1913, and Appropriation Act, 1918 (Section 42) Less amount recovered from Land for Settlements Account 23,466 8 9 23,466 8 9 Local Bodies' Loans Act, 1908, and Government Loans to Local Bodies Act, 1886 10,012 0 0 10,012 0 0 Local Bodies' Loans Act, 1908 83,215 0 0 83,215 0 0 Maori Land Settlement Act, 1905 8,063 8 11 8,063 8 11 Maori Land Settlement Amendment Act, 1907 2,250 0 0 2,250 0 0 Mining Amendment Act, 1913 Loss amount recovered from Mining Advances Account 482 10 0 482 10 0 Mining Amendment Act, 1913, and Amendment Act, 1919 Less amount recovered from Mining Advances Account 1,072 7 0 1,072 7 0 Native Land Amendment Act, 1913 .. Ix-ss amount recovered from Native Land Settlement Account Native Land Purchase Act, 1892 82,916 12 8 82,916 12 8 5,000 0 0 5,000 0 0 Naval Defence Act, 1909 45,625 18 9 45,625 18 9 New Zealand Consols Act, 1908 19,092 7 2 19,092 7 2 New Zealand Loans Act, 1908, and Consolidated Loan Act, 1867 585 0 0 585 0 0 New Zealand Loans Act, 1908 :— ■ Consolidated Stock Act, 1884 Defonco and other Purposes Loan Act, 1870 General Purposes Loan Act, 1873 Immigration and Public Works Loan Act, 1870 New Zealand Consolidated Stock Act, 1877 (London Issue) Less — Interest recovered from Cheviot £ s. d. Estate Account .. .. 8,866 2 6 Interest recovered from Land for Settlements Account .. 38,217 11 4 Interest recovorcd from Stato Advances Office .. .. 135,381 9 1 Interest recovered on stock created for purposes of Native Land Settlement Account .. .. 149 4 6 Intorost rocovored on stock created for purposes of State Coal-mines Account .. .. .. 35 5 10 30,013 0 0 4,509 7 0 2,436 0 0 1,255 10 0 2,108,698 1 9 30,013 0 0 4,509 7 0 2,130 0 0 1,255 10 0 182,649 13 3 1,926,048 8 6 New Zealand Consolidated Stock Act, 1877 (London Issue, 1943-1963) Less— Interest recovered from State Ad- £ s. d. vances Office on £2,834,521, one year to 1 February, 1923 .. 113,380 16 10 Interest recovered on stock inscribed for purposes of State Coal-mines Account .. .. 2,066 13 4 Interest recovered on stock inscribed for purposes of Native Land Settlement Account .. 10,200 0 0 Interest recovered from Land for Settlements Account in respect of inscribed stock created for conversion .. .. ■. 34,346 0 8 435,389 2 4 159,993 10 10 275,395 11 6 Carried forward .. .. ■ • 6,277,652 3 11 1,069,331 12 6 5,208,320 11 6

B.—l [PtJ II

29

PUBLIC ACCOUNTS, 1922-19 23.

STATEMENT of the DISBURSEMENTS in respect of INTEREST and SINKING FUND— ctd.

Act. Gross Interest and Sinking Fund. Recoveries. Net Interest and Sinking Fund. Brought forward £ s. cl. 6,277,652 3 11 £ I, d. 1,069,331 12 6 £ s. d. 5,208,320 11 5 New Zealand Loans Act, 1908 — continued New Zealand Consolidated Stock, 1935-1945 — £ s. d. Aid to Public Works and Land Settlement Act, 1902 .. .. .. 750 0 0 Aid to Public Works and Land Settlement Act, 1921 .. .. .. 99,470 0 0 Education Purposes Loans Act, 1919 17,762 10 0 War Purposes Loan Act, 1917 .. 17,762 10 0 Discharged Soldiers Settlement Loans Act, 1920 8,881 5 0 Eteotrio-power Works Loan Aot, 1919 17,762 10 0 Finance Act, 1910 (Section 50), and Finance Act, 1920 (Section 16) .. 7,105 0 0 Native Land Amend mont Act, 1913 .. 8,881 5 0 Less intorost recovered from — Discharged Soldiers Settlement Account (Discharged Soldiers Settlement Loans Act, 1920) .. 8,881 5 0 Electric Supply Account—Eloc-tric-power Works Loan Act, 1919 .. .. .. 17,762 10 0 State Forests Account —Finance Act, 1916 (Section 50), and Finance Act, 1920 (Section 16) .. 7,105 0 0 Native Land Settlement Account (Native Land Amendment Act, 1913) .. .. .. 8,881 5 0 178,375 0 0 135,745 0 0 42,030 0 0 New Zealand Consolidated Stock, 19361951— Electric-power Works Loan Act, 1919 64,616 6 2 Finance Act, 1916 (Section 50), and Finance Act, 1920(Section 16) .. 106 9 6 Finance Act, 1918 (No. 2), Part IV.. 30,751 19 8 Finance Act, 1920 (Section 15) .. 48,462 4 8 Finance Act, 1921.. .. .. 145,386 13 10Railways Improvement Authorization Act, 1914 .. .. .. 64,616 6 2 353,940 0 0 240,754 19 8 Less interest recovered from—• Electric Supply Account — Eloctric-powcr Works Loan Act, 1919 .. .. .. 64,616 6 2 Finance Act, 1920 (Section 15), Electric Supply .. .. 48,462 4 8 113,078 10 10 State Forests Account—Finance Act, 1916 (Section 50), and Finance Act, 1920 (Section 16) .. .. 106 9 6 113,185 0 4 New Zealand Inscrired Stock Act, 1917: — Aid to Public Works and Land Settlement Act, 1902 Aid to Public Works and Land Settlement Act, 1903 Aid to Public Works and Land Settlement Act, 1906 Aid to Public Works and Laud Settlement Act, 1907 Aid to Public Works and Land Settlement Act, 1911 Aid to Public Works and Land Settlement, Act, 1914 Aid to Public Works and Land Settlement Act, 1921 Discharged Soldiers Sottlomont Loans Act, 1919 (Soction 4), (Land for Settlements) Less amount recovered from Laud for Settlements Acoount (Discharged Soldiers Settlement Account) Discharged Soldiers Settlement Loans Act, 1920 Less amount recovered from Discharged Soldiers Settlement Account Education Purposes Loan Act, 1919 Loss amount recovered from Masterton Trust Lands Trustees Eleotrio-power Works Loan Act, 1919.. Less amount recovered from Electric Supply Account.. 500 19 6 1,023 16 0 6 0 0 1,419 5 5 323 12 7 6,155 9 6 12,368 12 3 9,313 0 2 9.313 0 2 500 19 6 1,023 16 0 6 0 0 1,419 5 5 323 12 7 6,155 9 6 12,368 12 3 159,898 2 0 159,857 15 5 40 6 7 5,313 15 11 149 1 0 5,164 14 11 59,022 13 1 59,022 13 1 Carried forward 7,065,312 10 4 1,453,489 2 6 5,611,823 7 10

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1922-1923.

STATEMENT of the DISBURSEMENTS in respect of INTEREST and SINKING FUND— ctd.

30

I Act. Gross Interest and Sinking Fund. Recoveries. Net Interest and Sinking Fund. Brought forward £ s. d. 7,065,312 10 4 £ s. d. 1,453,489 2 6 £ S. d. 5,611,823 7 10 New Zealand Inscribed Stock Act, 1917— continued. Finance Act, 191 5 (Section 105) Finance Act, 1916 (Seotion 36) Finance Aot, 1919 (Section 6) Finance Act, 1920 (Seotion 15) (Pubhc Works) Government Railways Act, 1908— Railways Improvement Authorization Government Railways Act, 1908 -Finance Act, 1909 Government Railways Amendment Act, 1910 .. Land for Settlements Act, 1908 Less amount recovered from Land for Settlements Account Land Laws Amendment Act, 1913 Less amount recovered from Land for Settlements Account Maori Land Settlement Act, 1905 Now Zealand Slate-guaranteed Advances Act, 1909-10 (Guaranteed Mining Advances) Less amount recovered from Mining Advances Account New Zealand State-guaranteed Advances Act, 1909-10 (Land for Settlements Branch) Less amount recovered from Land for Settlements Account Railways Improvement Authorization Act, 1914 War Purposes Loan Act, 1917 War Expenses Less recoveries on account of previous years 8,737 4 8 37,807 16 6 30,040 2 10 589 14 7 30 0 0 1 4 2 4 4 10 1,819 5 2 26 3 3 1,819 5 2 26 3 3 8,737 4 8 37,807 10 0 30.040 2 10 589 14 7 30 0 0 1 4 2 4 4 10 7 12 9 7 12 9 16 19 5 430 3 10 16 19 5 029 10 0 5,029 10 9 1,315,974 12 11 436 3 10 029 10 (I 5,029 10 9 1 9 7 1,315,973 3 4 X ew Zealand State-guaranteed Advances Act, 1909 : — Guaranteed Mining Advances Branch Less amount recovered from Mining Advancos Account Land for Settlements Branch Less amount recovered from Laud for Settlements Account Native Land Settlement Branch Less amount recovered from Native Land Settlement Account Advances to Local Authorities Branch I .ess recovered from— £ s. d. llauraki Plains Settlement Account. . 3,437 10 0 Rangitaiki Land Drainage Account . . 1,450 0 0 Land for Settlements Account— Opening up Crown Lands for Settlement Account .. .. 7,980 19 4 187 10 0 18,500 0 0 19,799 15 0 187 10 0 18,500 0 0 19,799 15 0 12,868 9 4 New Zealand State-guaranteed Advances Acts, 19091910 :— Land for Settlements Branch Less amount recovered from Land for Settlements Account, Native Land Settlement Branch Loss amount recovered from Native Land Settlement Account 12,808 9 4 61,562 10 2 61,502 10 2 3,125 0 0 3,125 0 0 Post and Telegraph Act, 1908 9,000 0 0 9,000 0 0 Public Debt Extinction Act, 1910 .. Less Sinking Fund recovered from— £ a. d. Cheviot Estate Account .. .. 826 14 5 I .isohdrged Soldiers Settlement Account .. .. .. 21,042 9 5 Hauraki Plains Settlement Account.. 1,279 6 5 Kauri-gum Industry Account, .. 244 15 4 Land for Settlements Acoount .. 20,781 12 11 Land for Settlements Account— Discharged Soldiers Settlement Account .. .. .. 9,980 3 4 (Ipening up Crown Lands for Settlement Account .. .. 1,657 12 1 Loans to Employees for Workors' Dwellings Account .. .. 12 19 5 Native Land Settlement Aocount .. 9,154 8 5 State Forests Account .. .. 935 18 2 State Advances Office .. .. 6,296 12 6 General Purposes Rolicf Account .. 244 15 4 Westport Harbour Account .. 99 10 6 373,028 6 1 72,556 18 3 301,071 7 10 Carried forward 8,965,K'4 li 7 1,644,389 6 6 7,320,745 0 1

31

B.—l [Pt. II

PUBLIC ACCOUNTS, 1922-192 3

STATEMENT of the DISBURSEMENTS in respect of INTEREST and SINKING FUND-ctd.

Act. Gross Interest and Sinking Fund. Recoveries. Net Interest and Sinking Fund. Brought forward £ s. d: 8,965,134 6 7 £ s. cl. 1,644,389 6 6 £ s. ci. 7,320,745 0 I Public Revenues Act, 1910, and Reserve Fund Securities Act, 1907 29,891 6 0 29,891 0 0 Public Revenues Act, 1910 (Section 39) 5,136 19 10 5,136 19 10 PiiiiLic Revenues Amendment Act, 1914 (Section 8): War Expenses HH,si7 12 :: 101,847 12 3 Public Revenues Amendment Act, 1915 (Section 5): War Expenses 190,135 3 I 490,435 3 4 Public Works Act, 1908:— Paeroa-Waihi Railway Act, 1903 Waikaka Branch Railway Act, 1905 3,450 0 0 2,406 8 4 3,450 0 0 2,400 8 4 Railways Improvement Authorization Act, 1914 41,695 9 2 41,095 9 2 Rangitaiki Land Drainage Amendment Act, 1913 Less amount recovered from Itaugitaiki Land Drainage Account ion 0 0 400 0 0 Rangitaiki Land Drainage Amendment Acts, 1913-1914 Less amount recovered from Rangitaiki Land Drainage Account 2,100 (I 0 2,100 li II Rangitaiki Land Drainage Amendment Act, 1913 and Amendments Loss amount, recovered from Rangitaiki Land Drainage Account 510 0 0 510 0 0 Rangitaiki Land Drainage Amendment Act, 1913, and Finance Act, 1917 (Section 81) Less amount recovored from Rangitaiki Land Drainage Account 1,200 0 0 1,200 0 0 Rangitaiki Land Drainage Amendment Act, 1913, and Appropriation Act, 1918 (Section 44) Loss amount recovered from Rangitaiki Land Drainage Account 2,015 0 0 2,015 0 0 Rangitaiki Land Drainage Amendment Act, 1913, and Appropriation Act, 1919 (Section 19) Less amount recovered from Rangitaiki Land Drainage Account 2,700 0 (I 2,700 II li Rangitaiki Land Drainage Amendment Act, 1913, and Finance Act, 1920 (Section 16) Less amount recovered from Rangitaiki Land Drainage Account 4,540 12 7 1,510 12 7 Rangitaiki Land Drainage Amendment Act, 1913, and Finance Act, 1921-22 (Section 23) Ihcss amount recovered from Rangitaiki Land Drainage Account 998 2 8 998 2 8 Scenery Preservation Act, 1908 Less amount recovered from Scenery Preservation Account 4,111 11 4 2,006 17 0 2,104 14 4 Scenery Preservation Act, 1908, and Finance Act, 1921-22 (Section 21) 1,800 0 0 1,800 0 0 Scenery Preservation Act, 1908, and Finance Act, 1921-22 (Section 23) .145 S 8 445 8 8 State ADVANCES Act, 1913:— Advances to Settlers Branch Less amount recovered from State Advances Office.. Advances to Workers Branch U-ss amount recovered from State Advances Office .. Local Authorities Branch Less amount recovered from State Advances Office .. 22,928 0 0 22,928 0 0 2,000 0 0 8,000 0 0 2,000 0 0 8,000 0 0 Swamp Drainage Act, 1915 .. Less amount recovered from Swamp Land Drainage Account 1,907 10 0 1 ,907 10 0 Carried forward 9,695,683 10 9 1,(195,725 8 9 7,999,958 2 0

B.—l [Pt. ll].

32

PUBLIC ACCOUNTS, 1922-1923.

STATEMENT of the DISBURSEMENTS in respect of INTEREST and SINKING FUND— ctd.

Act. Gross Interest and Sinking Fund. Recoveries. Net Interest and Sinking Fund. Brought forward £ s. d. 9,695,683 10 9 £ s. d. 1,695,725 8 9 £ 8. d. 7,999,958 2 0 Swamp Drainage Act, 1915. and Appropriation Act, 1918 (Section 46) Less amount recovered from Swamp Land Drainage Account i 8,408 10 9 8,408 10 9 6,100 0 0 I 6,100 0 0 Waihou and Ohinemuri Rivers Improvement Act, 1910 Waihou and Ohinemuri Rivers Improvement Act, 1910, and Finance Act, 1919 (Section 0) 5,601 11 5 5,601 11 5 War Purposes Loan Act, 1917 357,462 13 3 357,462 13 3 War Purposes Loan Act, 1917 (Section 2), and War Purposes Loan Act, 1917 (No. 2) 291,670 4 5 291,670 4 5 War Purposes Loan Act, 1917, and Finance Act, 1917 (Section 68) 75,493 4 2 75,493 4 2 Wellington and Manawatu Railway Purchase Act, 1908 22,500 0 0 22,500 0 0 Westport Harbour Act, 1920 :— £ s. d. Westport Harbour Board Act, 1884 .. 6,000 0 0 Sinking Fund, 1 per cent, on above .. 1,500 0 0 7,500 0 0 Less Amount recovered from Westport Harbour Account Westport Harbour Board Aot, 1884, and £ s. d. « Loan Acts, 1896, 1897, 1900 .. .. 20,000 0 0 Sinking Fund, 1 por cent, on above .. 5,000 0 0 7,500 0 0 25,000 0 0 25,000 0 0 Less amount recovered from Westport Harbour Account Westport Harbour Board Act, 1884 (Section 12), and Appropriation Act, 1919 (Section 32) Less amount recovered from Westport Harbour Account £ s. d. Westport Harbour Board Loan Act, 1908 10,000 0 0 Sinking Fund, 1 per cent, on above .. 2,000 0 0 1,677 4 6 1,677 4 6 12,000 0 0 12,000 0 0 Less amount recovered from Westport Harbour Account State Advances Debt :— Government Advances to Settlers Act, 1894, and Extension Act, 1901 Less amount recovered from State Advances Office .. Government Advances to Sottlers Act, 1908 : Advances to Sottlers Less amount recovered from State Advances Office .. Government Advances to Settlers Act, 1908 : Advances to Workers Less amount recovered from Slate Advances Office .. New Zealand State-guaranteed Advances Act, 1909-1910 : Advances to Settlers Less amount recovered from State Advances Office .. New Zealand Stato-guaranteed Advances Act, 1909-1910 : Advances to Workors Less amount recovered from State Advances Office .. 3,600 0 0 10,641 0 0 1,225 0 0 3,600 0 0 10,641 0 0 120,305 8 0 1,225 0 0 53,271 0 2 120,305 8 0 53,271 0 2 10,698,139 7 5 1,939,353 12 2 8,758,785 15 3 SUMMA ,Y. Act. Gross Interest. Recoveries. Net Interest. Interest £ s. d. 9,702,556 1 4 £ s. d. 1.858,296 13 11 £ s. d. 7,904,259 7 5 Sinking Fund— M War Loans (Finance Act, 1918) |f Public Debt Extinction Act, 1910 Westport Harbour Loans .. 553,455 0 0 373,628 (i I 8,500 0 0 72,556 18 3 8,500 0 0 553,455 0 0 301,071 7 10 I,; ; Total Sinking Fund 935,583 6 I 81,056 18 3 854,526 7 10 Total Interest and Sinking ' Fund 10,098,139 7 5 1,939,353 12 2 8,758,785 15 3

33

B.—l [Pt. ll] .

PUBLIC ACCOUNTS, 1922-1923.

STATEMENT of the DISBURSEMENTS of the CONSOLIDATED FUND (Ordinary Revenue Account) for the FINANCIAL YEAR ended 31st March, 1923, under SPECIAL ACTS of the GENERAL ASSEMBLY.

s—B. 1 [Pt. ll].

The Appropriation Act, 1916 :— Section 9, — Payment of subsidies to local authorities £ s. d. £ £ s. d. £ s. d. 178,841 4 4 The Appropriation Act, 1917: — Seotion 24,— Interest at 3 per cent, per annum on £300,000 advanced on the security of Reserve Fund Securities— £50,000 from 20 April to 10 May, 1922 £50,000 from 25 April to 10 May, 1922 £200,000 from 28 April to 10 May, 1922 82 3 9 61 12 10 197 5 3 The Appropriation Act, 1920:— Section 12, — Subsidy on butter, 1920-1921 season 341 1 10 13,101 8 9 The Appropriation Act, 1920: — Seotion 16, subseotion (1),— Publio Service (Sjrnmissioners— Salaries — Morris, W. R., 1 April, 1922, to 28 February, 1923 Verschaffelt, P. D. N., 1 April, 1922, to 31 March, 1923 .. 1,237 10 0 1,092 0 0 The Auckland University College Act, 1882:— Grant for year to 31 March, 1923 2,329 10 0 4,000 0 0 The Civil List Act, 1920 (Parts III and IV) :— Payment of Members of the Legislative Council .. .. 10 Payment of Members of the House of Representatives .. 30 Salaries, 1 April, 1922, to 31 March, 1923,— Officers of Legislative Council .. .. .. .. 2 Officers of House of Representatives .. .. .. 2 10,995 6 3 30,851 7 4 I), 995 I), 851 2,448 2,774 41,846 13 7 2,448 15 0 2,774 11 1 5,223 6 1 The Civil Service Act, 1908:— Allowances Compensation on Death or Retirement, — Post and Telegraph Department— H. W. Clare, Telegraphist, Christchurch .. .. .. 1 G. H. Frank, Postmaster, Methven .. .. .. 1 A. Roberts, Chief Postmaster, Hamilton .. 1,071 1,301 440 47,069 19 8 23,943 18 5 I 1,071 2 3 1,301 3 0 440 8 6 2 Less recoveries on aocount of expenditure of previous years.. 1 2,812 1,124 2,812 13 9 1,124 7 8 The Defence Act, 1909:— Pensions 1,688 6 1 25,632 4 6 3,058 3 3 The Education Acts, 1908 and 1914 :— Education Boards, — Public Primary Schools —Subsidies Technical Instruction—Subsidies National Scholarships—Grants Secondary Schools—Subsidies 13,287 6 6 4,207 7 10 10,081 19 11 408 0 10 The Finance Act, 1918 (No. 2) :— Seotion 8, — Free issue of postage-stamps to members of Parliament 27,984 15 1 1,925 5 0 The Finance Act, 1919: — Section 14, — Police widows 473 18 2 The Finance Act, 1920:— Seotion 21, — Interest on investment of canteen and regimental funds to 1 Maroh, 1923 .. 1,440 8 2 The Finance Act, 1920:— Section 43, — Additional grant to Canterbury College .. .. 1,614 0 () The Finance Act, 1921-1922 :— Section 13, — Transfer to Advances to other Governments Aocount 22,692 19 0 The Finance Act, 1921-22:— Seotion 36,— Advance to the Council of the University of Otago 4,000 0 0 Carried forward 884,564 12 9

B.—l [Pt. II

34

PUBLIC ACCOUNTS, 192 2-192 3.

DISBURSEMENTS under SPECIAL ACTS of the GENERAL ASSEMBLY— continued.

Brought forward £ s. d. £ s. d. £ s. d. 334,564 12 9 The Finance Act, 1921-22: — Section 38,— Instalment of amount payble to Snuth Otago Hospital Board, re apportionment of assets between Otago and South Otago Boards .. 1,744 15 0 The Finance Act, 1922:— Section 19, — Transfer to Electric Supply Account The Fire Brigades Act, 1908 :— Seotion 21, — Contributions payable 250,000 0 0 i 2,010 19 6 The Geraldine County River District Act, 1921-22 : Section 7,— Revenues accumulated to 31 Maroh, 1922, derived from reserves The Greymouth Harbour Board Amendment Act, 1920: — Seotion 5, — Subsidy for interest, sinking fund, and other loan charges .. The High Commissioner Act, 1908: — Allen, Hon. Sir J., salary, 1 February, 1922, to 31 December, 1922 j 1,901 18 4 15,000 0 0 1,883 6 8 I'iik Hospitals and Charitable Institutions Act, 1909, and Amendment Acts, 1910 and 1913: — Subsidies .. The Industrial Conciliation and Arbitration Act, 1908:Seotion 65, — Judge of the Arbitration Court — Frazer, F. V., salary, 1 April, 1922, to 31 March, 1923 .. i Section 74, — Members of the Arbitration Court— Scott, W., salary, 1 April, 1922, to 31 March, 1923 Hunter, H., salary, 16 to 31 March, 1923 429,443 13 8 ! 2,000 0 0 ' j 717 10 0 i 30 15 1 ! Tap Judicature Act, 1908 :— Pensions, — Edwards, Sir W. B., 1 April, 1922, to 31 January, 1923 Cooper, T., 1 April, 1922, to 31 March, 1923 The Judicature Amendment Act, 1920: — The Judges,— The Chief Justice — Sir R. Stout, K.C.M.G., salary, 1 April, 1922, to 31 March, 1923 The Puisne Judges— Chapman, F. R., salary, 1 April, 1922, to 31 March, 1923 Hosking, J. H., salary, 1 April, 1922, to 31 March, 1923 .. Sim, W. A., salary, 1 April, 1922, to 81 March, 1923 Herdman, A. L., salary, 1 April, 1922, to 31 March, 1923 .. Salmond, Sir J. W., salary, 1 April 1922, to 81 March, 1923 Stringer, T. W., i-alary, 1 April, 1922. 11 31 March, 1923.. Reed, J. R., salary, 1 April, 1922, to 31 March, 1923 Adams, A. S., salary, 1 April, 1922, to 31 March, 1923 .. : 748 6 1 2,748 5 1 1,111 1 8 1,333 6 0 2,444 7 8 2,250 0 0 2,000 0 0 2,000 0 0 2,000 0 0 2,000 0 0 2,000 0 0 2,000 0 0 2,000 0 0 2,000 0 0 ' 16,000 0 0 The Land Act, 1908:— Amount paid over to Receivers of Land Revenue, Local Bodies' Deposit Accounts, for payment to local authorities in respoct of rents, royalties, &o. National Endowment Residue, — For Education purposes For Old age Pensions 18,250 0 0 16,518 5 7 66,609 11 10 28,546 19 B 95,156 11 3 Thb Land Settlement Finance Act, 1909:— Section 13, — Deficiency in interest due — 11 June, 1922—Owersby Land Settlement Association 10 February, 1923—Augland Land Settlement Association 111,674 16 10 1119 11 0 55 0 0 164 11 0 Less recoveries on account of previous years— Quiltowen Land Settlement Association Blairgowrie Land Settlement Association 105 1 5 I 222 111 i , 327 ,3 4 The Local Bodies' Loans Amendment Act, 1908 :— Section 10, — Subsidies on instalments of sinking fund— Cambridge Borough Council, due 30 April, 1922 .. Christchurch City Council, due 31 March, 1922 Christchurch City Council, due 31 March, 1923 .. drey Lynn Borough Council, due 1 April, 1922 .. Levin Borough Council, due 1 April, 1922 Port Chalmers Borough Counoil, due 31 March, 1923 Taihape Borough Council, due April 1, 1922 L'r.162 12 I 25 0 0 71 5 0 71 5 0 225 0 0 135 0 0 17 10 (I 125 0 0 1 670 0 0 Carried forward .. .. .. .. 1,172,124 2 9

35

B.—l [Pt. Hi

PUBLIC ACCOUNTS, 1922-1923

DISBURSEMENTS under SPECIAL ACTS of the GENERAL ASSEMBLY—continued.

£ 8. < Brought forward £ s. d. £ s. d. £ s. d 1,172,124 2 9 The Local Bodies' Loans Act, 1913:--Seotion 70, subsections (3) and (4), — Amount payable to tbo State Advances Office 510 4 0 The Magistrates' Courts Amendment Act, 1920: — Salaries of Magistrates 23,190 17 8 The Marlborough High School Act, 1899:— Grant for the year 1922-1923 400 (I II The Miner's Phthisis Act, 1915 : Pensions 30,876 4 6 The Municipal Corporations Act, 1908:— Soction 73, — Subsidies 15,926 12 9 The' Municipal Corporations Act, 1920 : — Section 72,— Subsidies 11,965 11 2 The National Provident Fund Act, 1910:— Section 25 .. The Finanoe Aot, 1916,— Maternity allowances (seotion 18) Maternity allowances for friendly societies Seotion 75, — Subsidy on total contributions from approved friendly societies for the year ended 31 December, 1922 31,625 17 2 7,284 0 0 33,000 0 0 1,120 10 10 The New Plymouth Harbour Board Endowment Act, 1874: — 25 per cent, of amount derived from land sales, rents, &c, to 31 December, 1922 73,030 8 0 4,072 8 3 The New , Zealand Institute Act, 1908, and Amendment Act, 1920 :— Grant for the year 1922-23 1,000 0 0 The New Zealand Loans Act, 1908:— The New Zealand Consolidated Stock Act, 1877, - Amount paid Bank of England for yoar ended 31 October, 1922, for management .. .. .. .. .. 26,075 9 2 Less amount recovered from— £ a. d. State Coal-mines Acoount .. .. 18 17 2 Cheviot Estate Acoount .. .. 85 17 5 Land for Settlements Account .. .. 716 14 5 Native Land Settlement Account .. 121 8 0 Electric Supply Acoount .. .. 730 12 3 State Advances Account .. .. 2,362 10 9 State Forests Acoount .. .. .. 23 6 3 Discharged Soldiers Settlement Aocount 28 7 0 A nun o o 26,075 9 2 4,087 8 3 4,087 8 3 The Public Debts Sinking Funds Act, 1868,— . Salary of Secretary .. 12 Dec, 1921, to 12 March, 1922 ! 21,988 0 11 12 10 0 The New Zealand University Act, 1908 :— Grant for the year 1922-23 22,000 10 11 3,833 15 0 The New Zealand University Amendment Act, 1914, and Amendment Act, 1919 (Sections 3 and 4) :— University National Scholarships .. .. .. .. I University Bursaries National Research Scholarships .. .. .. .. | Grants, — Auckland University College .. .. .. 6,450 0 0 Victoria University College .. .. .. .. 6,450 0 0 Canterbury College .. .. .. .. .. 3,450 0 0 University of Otago .. .. .. .. 7,900 0 0 University Colleges— Subsidies Grant to Workers Extension Lectures .. .. .. j 2,919 1 11 10,217 11 11 326 1.5 3 24,250 0 0 8,846 8 3 2,000 0 0 48,559 17 4 The Orchard-tax Act, 1916: Seotion 4, — Advanoes 1,800 0 0 The Pensions Act, 1913: — Old-age Pensions, — Pensions paid for the year 1922-23 .. .. .. 758,585 17 3 Less charged to National Endowment Residue .. 28,546 19 5 Military Ponsions, — Pensions paid for the year 1922-23 Widows' Pensions, — Pensions paid for the year 1922-23 725,038 17 10 34,109 15 0 187,871 19 6 1947,020 12 4 Carried forward 2,356,317 4 8

B.—l TPt. II

36

PUBLIC ACCOUNTS, 1922-2 3.

DISBURSEMENTS under SPECIAL ACTS of the GENERAL ASSEMBLY— continued.

Brought forward £ a. d. £ s. d. £ s. d. 2,356,317 4 8 The Public Revenues Act, 1910:— Section 6, — Salary— Controller and Auditor-General— Campbell, G. F. C. .. 1 April, 1922, to 31 Mar., 1923 Sections 16, 29, and 90,— Deposits refunded 1,165 12 6 123 3 9 The Public Revenues Amendment Act, 1912 :— Seotion 5, — Annual contribution for reinstating public buildings destroyed by fire 1,288 16 3 10,000 0 0 The Public Service Classification and Superannuation Amendment Acts, 1908, 1909, and 1912, and Appropriation Act, 1918 (Sections 25 and 26): — Annual contribution to the Public Service Superannuation Fund Annual contribution to the Teachers' Superannuation Fund Annual contribution to Government Railways Superannuation Fund .. 86,000 0 0 43,000 0 0 25,000 0 0 154,000 0 0 The Rabbit Nuisance Act, 1908:— Section 60, — Subsidies— East Coast Rabbit Board Hairini Rabbit Board Hawke's Bay Rabbit Board Kahuwera Rabbit Board Kawa West Babbit Board Loohiel Rabbit Board Mangapiko Rabbit Board Manuherikia Rabbit Board Maungakawa Rabbit Board Peria Rabbit Board Whitehall Rabbit Board 1,972 7 7 300 7 4 1,360 11 7 41 11 8 50 6 1 43 0 0 148 6 10 ; 87 10 3 29 0 0 63 4 9 267 0 3 The Reserves and other Lands Disposal and Public Bodies Empowering Act, 1916 :— Section 67,— Compensation paid to Mrs. Ann Noble for loss of orohard .. 4,363 6 4 75 12 7 The Schaper, McGuire, and Others Pension Act, 1872:— McGuire, E. .. ., 1 April, 1922, to 30 Sept., 1922 11 16 4 The Slaughtering and Inspection Act, 1908 (Section 59), and Amendment Act, 1910 :— Compensation paid to owners for condemned stock 12,057 12 10 The Stock Act, 1908:Seotion 45, — Compensation for stook destroyed on acoount of disease 11,831 0 10 The Victoria College Act, 1905 : - Grant for the year 1922-23 4,000 0 0 The Waihou and Ohinemuri Rivers Improvement Act, 1910 (Section 17 (ci)), and Amendment Act, 1912, and Appropriation Act, 1916 (Section 27) : — Contribution towards interest and sinking fund in terms of Beotions 17 and 27 1,112 1 11 Tiii.: Walsh and Others Pensions Act, 1869: — Hewett, E. A. .. ..1 April, 1922, to 31 March, 1923 50 0 0 The War Pensions Act, 1915 :— Pensions and allowances .. Section 3, Finance Act, 1920 Additional pensions * 1,433,725 6 10 1,471,531 11 8 37,806 4 10 The Westport Harbour Act, 1920, and Finance Act, 1921 (Section 4): — Transfer of amount to Westport Harbaur Account 17,884 16 1 £4,045,123 19 6 Total

37

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1922-1923

STATEMENT of the DISBURSEMENTS of the CONSOLIDATED FUND (Ordinary Revenue Account) for REDUCTION OF FUNDED DEBT for the FINANCIAL YEAR ended 31st MARCH, 1923.

TRANSFER TO LOANS REDEMPTION ACCOUNT FOR REDUCTION OF FUNDED DEBT. In terms oi' Section 8 oe the Finance Act, 1922, under Memorandum of Agreement with the Imperial Government dated 6th September, 1922. £ s. d. Aid to Public Works and Land Settlement Act, 1910 .. .. .. .. 979 8 1 Finance Act, 1916 (section 35) .. .. .. .. .. .. 24,288 3 2 Finance Act, 1918 (section 10) .. .. .. .. 33,84110 0 Land for Settlements Act, 1908 . . . . . . . . . . . . 193 14 1 Naval Defenoe Act, 1909 .. .. .. .. .. .. .. 4,938 9 1 Publio Revenues Amendment Act, 1914 (seotion 8) .. .. .. .. 10,600 13 0 Publio Revenues Amendment Act, 1915 (seotion 8) .. .. .. .. 41,563 9 5 War Purposes Loan Aot, 1917 .. .. .. .. .. .. 24,765 16 6 £141,171 3 4

STATEMENT of IMPRESTS of the CONSOLIDATED FUND (Ordinary Revenue Account) OUTSTANDING on the 31st March, 1923, showing the SERVICES for which they were issued.

Consolidated Fund :— 'Ordinary Revenue :— Under Special Acts, — Defence Act, 1909 .. .. .. .. .. .. .. .. 16 3 8 Finance Act, 1919 (Section 14),— Police Widows' Pensions .. .. .. .. .. .. .. 18 8 4 War Pensions Act, 1915 .. .. .. .. .. .. .. .. 19,000 0 0 Votes— 6—Working Railways .. .. .. .. .. . . .. .. 33,209 6 6 7—Post and Telegraph Working Expenses.. .. .. .. .. .. 67,335 1 0 12—Native Department .. .. .. .. .. .. .. .. 126 13 5 15 —Department of Industries and Commerce .. .. .. .. .. 121 16 2 10—Department of Justice .. .. . . . . .. . . . . 39 8 0 17—Supreme and Magistrates' Courts . . . . . . . . . . 620 7 0 18—Prisons Department .. .. .. .. .. .. .. .. 71 17 0 20—Police Department .. .. .. .. .. .. .. .. 3,268 13 I 21 —Pensions Department .. .. .. .. .. .. .. 84 5 10 23—Department of Internal Affairs .. .. .. .. .. .. 903 14 3 24—Audit Department .. .. .. , . .. .. .. .. 59 4 7 26 —Printing and Stationery .. .. .. .. .. .. .. 4,183 4 4 27—Mental Hospitals . . .. . . . . . . . . . . 22 5 10 28—Department of Health .. .. .. . .. .. .. ISO 1 4 29—Naval Defence .. .. .. .. .. .. .. .. 42,376 15 6 30 —Defence Department .. .. .. .. .. .. .. 4,064 6 3 31 —Customs Department .. .. .. .. .. .. .. 137 8 ! 32—Marine Department .. .. .. .. .. .. .. .. 84 6 3 33 —Department of Labour ... .. . . .. .. .. .. 350 34 —Department of Lands and Survey .. .. .. .. .. 1,416 19 9 37—Department of Agriculture .. .. . . .. .. .. 218 3 6 38 —Tourist Department .. .. .. • .. .. .. .. 125 16 3 39—Education Department .. .. .. .. .. .. 1,887 14 11 Unauthorized .. .. . . .. .. .. .. . . 50 0 0 General Imprest .. .. .. .. .. .. . . .. 7,984 7 2 General Services Acoount .. .. .. .. .. .. .. 1,448 0 4 £189,063 13 4

B.—l [Pt. ll].

38

PUBLIC ACCOUNTS, 1922-1923.

BALANCE-SHEET of ACCOUNTS of LOCAL BODIES for the FINANCIAL YEAR ended 31st March, 1923.

Balances Payments and Balances ON 31 March, 1923. on 31 March, 1922. Receipts. Transfers. REVENUE FROM FEES, FINES, ETC, Counties :— Bay of Islands Cheviot Hokianga Kaikoura Waimea Whakatane £ s. d. 21 7 6 19 9 0 1 10 0 5 0 0 5 0 0 £ s. d. 16 0 0 10 0 0 12 10 0 30 0 0 £ s. d. 35 7 6 10 0 0 21 19 0 31 0 0 £ s. d. 2 0 0 10 0 0 0 10 0 5 0 0 20- 0 0 88' 0 0 52 6 6 88 10 0 123 6 6 17 10 0 Boroughs :— Opotiki Whakatane 0 10 0 5 0 0 40 10 0 20 0 0 31 10 6 25 0 0 9 9 6 Town Boards .. Kaihohe Kawakawa Kohukohu 5 10 0 60 10 0 56 10 6 9 9 6 10 0 0 10 0 0 30 0 0 10 0 0 20' 0 0 10 0 0 20 0 0 10 0 0 40 0 0 10 0 0 50 0 0 20 0 0 Acclimatization Soci kties :- - Ashburton Auckland Canterbury Feilding and District Grey Distriot Hawke's Bay Lake Distriot Marlborough Nelson Otago South Canterbury Southland Taranaki Tauranga Waitaki-Waimate — Waitaki Branch Wanganui Wellington Westland 46 19 6 11 8 0 12 7 6 18 6 3 13 6 10 16 0 41 8 0 0 13 6 78 8 0 6 6 0 132 3 0 5 14 0 5 14 0 104 12 6 42 18 0 19 16 0 35 13 0 281 2 6 7 12 0 116 16 0 78 8 0 53 5 6 143 11 0 18 1 6 7 2 6 108 6 0 42 18 0 30 12 0 77 1 0 281 16 0 7 12 0 125 0 0 0 12 0 9 19 6 8 4 0 0 12 0 9 19 6 84' 1 0 46 8 0 55 2 0 23 8 0 139 4 0 13 6 0 55 2 0 23 8 0 223 5 0 59 14 0 277 19 0 1,067 15 0 1,345 14 0 Town of Rotorua 796 9 9 1,692 1 4 1,842 14 11 645 16 2 Total Revenue from Fees, Fines, etc. 3,388 5 11 712 15 8 142 5 3 2,958 16 4

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 192 2-192 3.

BALANCE-SHEET of ACCOUNTS of LOCAL BODIES— continued.

39

Balances on 31 March, 1922. Receipts. Payments AND Transfers. Balances on 31 March, 1923. ENDOWMENTS OF LAND. Counties :— Awakino East Taupo Kawhia Manukau Rotorua Sounds Tauranga Thames West Taupo £ s. d. 38 19 1 142 18 9 98 16 7 24 14 0 293 18 6 621 11 6 0 6 11 6 18 0 477 3 3 £ s. d. 9 15 1 £ s. d. 5 0 0 £ s. d. 38 19 1 152 13 10 98 16 7 24 14 0 293 18 6 616 11 6 0 6 11 6 18 0 470 10 2 10 15 1 17 8 2 1,705 6 7 20 10 2 22 8 2 1,703 8 7 Borough:— Runanga 1 0 0 10 0 2 0 0 Harbour Board :— Greymouth 0 0 6 0 0 6 Islands :— Great Barrier Kermadec 7 6 11 15 15 11 7 6 11 15 15 11 23 2 10 23 2 10 Total Endowments op Land 1,729 9 11 21 10 2 22 8 2 1,728 11 11 GOLDFIELDS REVENUE. Counties :— Ashburton Bruce Buller Clutha Collingwood Cook Coromandel Ellesineic Fiord G rey Hutt Inangahua K araniea Lake Maniototo Marlborough Murchison Ohinemuri Piako Rangitikei Rotorua Sounds Southland Stewart Island Taieri Takaka Tauranga Thames Tuapeka Vincent Waihemo Waikouaiti Waimea Waipawa Wairoa Waitaki Wallace Wanganui Westland Whangarei 0 5 0 2 5 0 19 5 6 0 3 9 58 4 0 10 0 0 5 0 72 16 3 0 12 6 427 17 4 0 10 0 103 7 11 8 7 6 0 1 0 3,366 5 4 1 5 0 2 10 0 84 18 9 0 12 6 482 0 11 0 10 0 103 19 11 3 2 6 0 11 0 3,403 6 6 0 10 0 1,743 14 5 7 3 0 0 3 9 4 0 5 0 12 0 0 15 0 0 10 0 629 18 3 0 10 0 72 16 0 0 10 0 40 4 9 57 2 1 7 18 0 24 0 5 i 19 0 1,97118 2 592 17 1 300 19 9 0 10 0 31 19 10 58 8 9 0 10 0 11 10 0 374 10 8 190 11 10 102 6 0 78 4 7 645 14 11 130 7 9 10 0 2 10 0 2 2 10 135 17 0 2 0 0 17 14 0 37 13 6 25 5 2 334 4 8 383 19 3 390 6 10 34 4 3 6 15 0 43 18 6 382 16 7 189 5 2 110 4 0 83 17 8 645 14 11 130 7 9 2 10 0 2 12 10 98 10 0 0 10 0 17 7 0 46 18 6 26 10 2 339 13 6 899 10 3 330 4 0 56 4 5 6 15 0 42 13 9 18' 7 4 1 19 0 10 0 48 17 6 1 10 0 1 6 0 23 18 6 0 5 0 0 19 0 33 3 6 1 10 0 5 8 10 89 7 3 10 8 2 22 7 6 0 5 0 12 13 0 0 5 0 73 16 3 76 11 0 0 7 4 0 5 0' 13 17 9 0 5 0 2 15 0 53 8 0 0 5 0 10 16 0 180 17 8 0 5 0 2,183 2 5 100 18 6 0 5 0 10 16 0 181 16 9 0 5 0 2,136 4 6 62 8 6 8 16 0 52 8 11 111 0 0 7 11 3 157 18 5 46 1 3 Carried forward .. 1,280 0 9 11,362 12 10 11,131 1 9 1,517 11 10

B.—l rPT.ii

40

PUBLIC ACCOUNTS, 1922-1923.

BALANCE-SHEET of ACCOUNTS of LOCAL BODIES— continued.

Balances on 31 March, 1.922. Receipts. Payments and Transfers. Balances on 31 March, 192S , on 31 March, 1.92 GOLDFIELDS REVENUE— continued. £ s. d Brought forward .. .. 1,286 0 9 £ s. d. 1,286 0 9 £ s. d. 11,362 12 10 £ s. d. 11,181 1 9 £ s. d. 1,517 11 10 Boroughs :— Alexandra .. .. .. 0 5 0 Brunner Cromwell .. .. .. 0 10 0 Greymouth Hokitika .. .. 10 0 Kumara .. .. 0 5 0 Motueka .. .. .. 0 5 0 Ross .. .. .. 13 19 9 Roxburgh .. .. 0 5 0 Te Aroha Thames .. .. .. 13 0 Waihi .. .. Dr. 8 0 0 1 5 0 8 15 0 3 15 0 2 0 0 10 0 0 1 1 0 0 4 0 248 17 6 0 5 0 473 7 6 310 10 11 1,497 14 10 1 10 0 8 15 0 4 5 0 1 15 0 10 5 0 0 11 0 0 4 0 238 15 6 0 5 0 473 7 6 311 13 11 1,489 14 10 0 5 0 0 15 0 0 15 0 0 5 0 24 1 9 0 5 0 9 12 9 9 12 9 2,557 15 9 2,541 1 9 26 6 9 Town Boards : - Cobden .. .. .. .. 0 5 0 Opunake Raetihi a r, n 0 5 0 3 5 0 0 5 0 0 5 0 3 0 0 0 5 0 0 5 0 0 10 0 0 5 0 High School Commissioners : — Thames 0 5 0 3 15 0 3 10 0 0 10 0 56 17 0 56 17 0 City Corporations :— Dunedin 0 15 0 0 15 0 Native Accounts :— Coromandel .. .. 300 4 3 Ohinemuri .. .. .. 132 7 7 Te Aroha .. .. .. 29 4 5 Thames .. .. 674 12 10 West Wanganui .. .. .. 76 12 0 300 4 3 132 7 7 29 4 5 674 12 10 76 12 0 1 0 0 0 2 9 85 13 7 300 1 6 47 14 0 29 4 5 781 5 7 70 12 0 123 - 6 3 10 13 6 i Old 1 i 1,213 1 1 124 6 3 102 9 10 1,234 17 6 1,213 1 1 Suspense Account:— Auckland District Goldfields .. . 4,097 4 5 4,097 4 5 2,881 7 4 3,616 17 3 3,361 14 6 6,606 4 0 10,987 9 2 3,084 12 9 17,451 17 7 3,684 12 9 6,141 15 7 Less transfers within accounts Total Goldfields Revenue .. 6,606 4 0 13,302 10 5 13,767 4 10 6,141 15 7 GOLD DUTY. (I 1 0 94 0 0 Counties: — Coromandel Great Barrier Island .. .. .. 0 10 Ohinemuri .. .. ,. 169 2 5 Piako .. .. .. 13 11 Tauranga .. .. .. 46 2 9 Thames I 19 8 398 2 5 1 2 0 1,431 6 8 3 6 0 4 19 8 473 4 10 2 5 11 1,023 10 8 3 0 0 153 18 9 216 10 1 Boroughs:— Paeroa Thames Waihi .. .. ., 250 0 0 OKfl II II 1,838 16 9 1,507 7 1 547 19 9 216 10 1 0 3 8 0 3 8 250 0 0 6,884 4 11 0,506 17 3 127' 7 8 250 0 0 0,384 8 7 6,506 17 3 250 0 0 Unknown Account .. .. ,. 15 7 1 127 11 4 15 7 1 77 3 8 92 10 9 /(Qi -in o 768 1 10 481 17 2 Less transfers within accounts 481 17 2 8,300 9 0 353 0 0 8,014 4 4 353 6 0 Total Gold Duty .. .. 481 17 2 481 17 2 7,947 3 0 7,000 18 4 768 1 10

B.—l [P T . ll]

PUBLIC ACCOUNTS, 192 2-19 23.

BALANCE-SHEET of ACCOUNTS of LOCAL BODIES— continued.

6-B. 1 [Pt. ll].

41

Balances on 31 March, 1922. Receipts. Payments AND Balances on 31 March, 1923. Transfers. COUNTIES SEPARATE ACCOUNT. £ s. d. Ashley Marlborough Peninsula £ s. d. 44 16 8 £ s. d. £ s. d. 44 16 8 17 14 4 1 19 6 119 6 Il6' 4 0 92 9 8 Total Counties Separate Account 46 16 2 64 10 6 UO 4 0 92 9 8 ADVANCE ACCOUNT. Counties :—. Bay of Islands Hokianga 0 15 0 Dr. Cr. 0 2 6 0 15 0 0 12 6 0 15 0 Cr. 0 12 6 0 15 0 1 7 6 Town Boards :— Glen Eden Henderson Kawakawa .. Mangapapa Tahunahanni Dr. J 8 8 10 015 0 51 18 0 49 5 5 0 15 0 Dr. 70 6 10 Dr. 49 5 5 Cr. 10 0 Dr. 23 3 6 Cr. 1 0 0 23' 3 G 101 18 5 Dr. 118 12 3 Dr. 40 12 4 23 18 6 Road Board :— Mangaorongo Dr. 0 15 0 Dr. 0 15 0 Harbour Boards :— Opunake Tauranga Thames Wairoa Whakatane Dr. 26 1 3 Dr. 314 16 1 116 14 10 314 16 1 251 15 4 0 13 0 118* 9 10 24315 3 0 13 6 . Dr. Cr. Cr. 26 1 3 15 0 8~ 0 1 Dr. 16 16 2 Total Advance Account Dr. 340 17 4 683 19 9 359 18 7 Dr. 381 12 2 708 13 3 463 4 6 Dr. 136 3 5

B.—l [Pt. ll].

42

PUBLIC ACCOUNTS, 1922-192:!.

BALANCE-SHEET of DEPOSIT ACCOUNTS for the FINANCIAL YEAR ended 31st March, 1923.

Accounts. Balances on 31 March, 1922. Receipts. Payments AND Balances ON :;i March, 1921 Transfers. Assets of Enemy Buinesses Canteen and Regimental Trust Board Distribution of Wool Profits Education Reserves Amondment Aot, 1914, — Primary-education Endowments— Seotion 2 (Rents) .. Section 3 (Sales) Secondary-education Endowments: Section 2 (Rents) — Auckland Provincial Distriot Taranaki Provincial District.. Wellington Provincial Distriot Hawke's Bay Provincial District Nelson Provincial District Marlborough Provincial District Westland Provincial District Otago Provincial District Secondary-education Endowments: Section 3 (Sales) — Auckland Provincial District Hawke's Bay Provincial District Emigrants' Deposits Fisheries Act, 1908 Gonoral Assembly Library Fund German Currency Gold Duty Suspense Greymouth Harbour Board Act, 1884 : Special Coal-rate Hospitals and Charitable Institutions Act, 1909 Imperial Government Butter-supply Imperial Government Hides-supply Imperial Government Meat-supply Imperial Government Soheelito-supply Imperial Government Wool-supply Land Transfer Aot, 1908 Land Aot, 1908 — Mining Districts Land Occupation Loans Stamp Duty Maori Land Settlement Act, 1905 Meat Export Control Aot, 1921-22 Miscellaneous Money-order Settlement.. Native Land Act, 1878 (No. 2) .. Nelson Rifle Prize Fund Nelson Rifle Prize Fund Investment New Zealand University Endowment, — Westland Ngatirahiri Compensation North Island Experimental Dairy School .. Public Trust Office Remittance Railways Receiver-General's Deposit Released Sinking Funds Suspense Sale of Admiralty Stores Samoan Treasury State Advances Office Taranaki Scholarships Endowment Tauranga Educational Endowment Reserves Act, 1896 Thermal Springs Districts Act, 1910 Trentham Canteen Funds Trustee Aot, 1908 Unclaimed New Zealand Bonds £ s. d. 43 19 10 41,425 9 10 23,194 16 11 £ s. d. £ s. d. £ s. d. 43 19 10 27,123 0 2 23,838 1 5 37,732 0 0 910 2 4 52,034 3 8 200 17 10 3,313 5 2 103,375 11 3 758 3 3 108,375 11 3 4,10l' 8 5 739 2 5 309 4 11 874 17 2 628 15 0 38 11 11 40 12 6 48 8 6 338 16 3 2,121 4 9 1,232 18 10 2,908 13 3 2,014 0 2 380 11 11 92 11 0 199 3 0 1,123 11 0 2,252 18 3 1,152 1 9 2,720 8 4 1,785 11 11 393 13 11 89 2 0 109 3 1 1,118 15 3 007 8 11 450 2 0 1,123 2 1 857 3 9 25 9 11 44 1 6 78 8 11 343 12 0 60 10 7 24 7 2 3,989 6 10 3 1 1 25 0 0 511,920 10 0 1,444 17 6 37,889 2 0 40,767 3 0 00 10 7 24 7 2 1,111 5 10 3 11 25 0 0 57,420 0 0 530 19 11 2,425 1 0 2,418 2 10 1,925 11 0 3,3:12 0 5 255 5 6 255 5 0 78 4 6 5,066 10 10 354 9 1 205 4 3 5,066 10 10 13 13 0 20,053 14 1 8 17 4 00,751 12 3 167 9 I 15,411 6 5 8 17 4 7,888 11 2 5 0 0 13 13 0 6,103 5 5 1,100 17 9 60,000 0 0 1,130 18 II 5 0 0 18,940 14 10 1,543 17 8 23,728 17 1 850 17 11 18,478 0 6 14,633 14 7 5,250 10 7 346 1 4 4,144 1 11 155,09 1 5 1 5,190 1 8 58 0 0 1,095 0 0 Dr. 1,000 0 0 34fi' 1 4 125,320 10 4 8,055 11 8 58 0 0 1,051 0 0 Dr. 1,000 0 0 88,591 9 5 210,394 8 1 120,435 9 8 29,447 7 6 180,020 13 4 129,300 19 8 44 0 0 1,076 2 11 17 16 4 6,868 5 11 27,991 4 9 75 0 0 1,751 2 11 17 16 4 6,533 5 11 8,793 17 4 2,840 0 0 65.000 o o 2,146 7 0 26,900 11 7 5,941 7 5 170 0 0 109 .1.7 3 2,840 0 0 19,307' 4 8 85,000 0 0 2,146 7 0 26,900 11 7 80,924 17 4 ,185,000 0 0 326 15 8 30,840 11 11 18,594 18 11 034 14 4 20,000 0 0 55,824 1 10 503,594 18 11 (lis 10 i 312 19 8 279 10 2 9,880 19 4 209 10 2 90 1 ii 1,597 0 11 187 13 0 87 19 (i 653 1 8 489 6 4 9,933 1 4 913 19 3 6,827 1 6 900 0 0 6,639 8 0 900 0 0 Totals 994,0S6 7 0 718,200 1 0 267,806 15 3 14 1,979 12 9

43

B.—l [Pt. ll]

PUBLIC ACCOUNTS, 1922-192:!.

STATEMENT of the EXPENDITURE under the EDUCATION RESERVES AMENDMENT ACT, 1914, DEPOSIT ACCOUNT for the FINANCIAL YEAR ended 31st March, 1923.

DETAILS of the EXPENDITURE of the LAND ACT, 1908, MINING DISTRICTS LAND OCCUPATION DEPOSIT ACCOUNT for the FINANCIAL YEAR ended 31st March, 1923.

Primary Education: — Section 2, — Payments for Primary Education Purposes Administration Charges, Maintenance and Upkeep Refunds £ s. d. 103,292 16 6 4,942 II 6 140 4 3 £ s. d. • Secondary Education;— Seotion 2, — Payments to Secondary Sohools Administration Charges, Maintenance, and Upkeep Refunds 108,375 11 8 9,088 4 1 474 12 11 121 17 6 9,681 14 6 £118,057 5 9

Buller County Council .. Collingwood County Council Coromandel County Council Grey County Council Inangahua County Council Lake County Council Maniototo County Council Murchison County Counoil Ohinemuri County Council Southland County Council Tauranga County Counoil Thames County Council .. Tuapeka County Council Vincent County Council.. Waitaki County Council.. Wallaoe County Council.. Westland County Council Whangarei County Counoil Waihi Borough Council .. Pelorus Road Board Cobden Town Board £ B. d. £ s. d. 13 7 6 o is 9 26 4 4 60 11 5 0 16 11 20 17 1 25 18 1 0 17 6 I OS 8 9 61 16 4 2 16 3 26 5 5 100 14 8 148 5 3 100 19 4 24 8 5 1 7 9 84. 19 8 32 2 5 3 17 6 10 10 0 £850 17 11

B.—l [Pt. ll].

44

PUBLIC ACCOUNTS, 192 2-19 23.

STATEMENT of RECEIPTS and DISBURSEMENTS under the Trustee Act, 1908, to 31st March, 1923, with Particulars of the BALANCE at CREDIT in the DEPOSIT ACCOUNT on that Date. (Published in Terms of Section 72 of the Trustee Act, 1908.)

I I II RECEIPTS. 1922. April 1 Balance on 31st March, 1922 1922. July 15 In the estate of Armandine de Francoeur Total .. £ s. d. £ s. d. 6,639 8 0 187 13 6 £6,827 1 6 DISBURSEMENTS. 1923. March 31 Balances on 31st March, 1923,— Estate of Susan Smallwood „ Sarah Jane White J. Matheson and H. Gracie Marv McKay William Tattley Bartbia Wilkie Robert Miller Paora Parau and W. R. Miller Francis Humphreys Heighway George Moore .. „ Richard Galway E. W. Alexander Edward Ruddock John Corey John Burk Geoffrey Arthur Harney „ Thomas Bacon Armandine de Francoeur Moanatairi Extended Gold-mining Company The Direct Supply Company (Limited), Auckland, in liquidation Wellington-Manawatu Railway Company (Limited) Total £ s. d. 93 10 0 354 16 8 414 3 3 43 3 10 45 1 5 287 11 1 22 4 7 23 0 0 46 12 5 2,414 0 0 836 13 9 649 7 8 538 15 10 540 5 1 74 7 10 44 15 3 65 16 2 187 13 6 16 7 8 33 5 10 95 9 8 6 £6 £ 5,827 6,827 s. d. i 1 6 J 1 6 ■ UjO-til J. U £6,827 1 6 I I

B.—l [Pt. ll].

45

PUBLIC ACCOUNTS, 1922-1923.

STATEMENT of TRANSACTIONS of the ADVANCES TO OTHER GOVERNMENTS ACCOUNT during the Financial Year ended on 31st March, 1923.

Balance al 31st March, 1922. Transfers during the Year. Repayments to Consolidated Fund. Balance at 31st Maroh, 1923. Transfers from Consolidated Fund in terms of Section 13, Finance Act, 11>21-22 £ s. d. 60,533 1 3 £ s. d. 22,692 19 0 £ s. d. £ s. d. 83,226 0 3 £ s. cl. 83,226 0 3 Balance at 31st Maroh, 1922. Repayments. Advances. Balance at 31st March, 1923. Advances to other Go- £ s. d. 190 10 4 19 5 11 47 7 6 485 7 0 267 14 7 16,756 10 1 £ s. d. 468 8 4 57 17 9 116 18 6 890 2 5 1.536 2 8 28,113 12 3 £ s. d. 463 3 4 77 3 8 224 10 5 998 9 0 1,699 8 2 27,068 16 2 £ s. d. 185 5 4 38 11 10 154 19 5 593 13 7 431 0 1 15,711 14 0 £ s. d. vernments — Bechuanaland British Guiana Canadian Government Ceylon Cook Islands Commonwealth Govern ment East African Protectorate Federated Malay States Fiji Gold Coast Hong Kong Imperial Government Imperial pensions India Mauritius Niue Nigeria Nyassaland.. Straits Settlement Trinidad Union Government of South Africa 168 9 2 886 8 0 3,909 11 8 7 13 10 31. 6 0 17,138 7 2 9,958 4 6 392 3 0 2,083 13 1 4,016 16 8 15 11 0 208 1 1 18,375 11 3 124,705 16 11 318 13 10 1,836 1 10 214 10 0 7 17 2 233 1 4 18,696 11 4 140,234 19 4 15 6 9 587 15 11 437 2 5 362 13 2 700 0 0 558 10 9 120 1.5 0 735 0 10 95 0 0 .638 16 9 107 5 0 56 6 3 17,459 7 3 25,487 6 11 15 6 9 233 17 11 309 14 3 287 0 8 600 0 0 205 1.8 3 CO 7 6 566 3 3 289 14 6 28 18 7 37 16 3 53 0 0 200 16 9 31 10 0 18 5 2 643 12 6 156 6 9 113 8 9 153 0 0 553 9 3 ill 17 6 187 2 9 50,526 17 0 182,879 12 5 195,590 10 5 63,237 15 0 63,237 15 0 Balance of A .dvances to oth ;r Governments .ccount at 31st urcli, 1923.. 19,988 5 3

B.—l [Pt. ll].

46

PUBLIC ACCOUNTS, 19 22-1923.

DETAIL STATEMENT of TRANSACTIONS relating to Purchase of and Incidental Expenses in connection with Estates in the LAND FOR SETTLEMENTS ACCOUNT.

Name of Estate. Purchase-money. £ s. d. 225 0 0 1.794 15 0 1 9 2 350 2 6 Total. Acquirement of Estates — Ardlussa Clifton Reparoa Takahu-Whangapo £ s. d. 2,371 6 8 Expenses incidental to the Acquirement of Estates— Acton Airedale Albury Allanholm Allenby Annan Aorangi Apata Ardgowan Ardlussa Argyll Armstrong Ashley Ashton Settlement Ashwick Avenel Avenel Extension Aviemore Avonhead Awamoa Aylesbury Bailey Balaohraggan Barnego Bartholomew Beach Beattie Beaumont Bellamy Benge Bickerstaffe Blind River Bourndale Braco Braeburn Brown Bruce Buckley Settlement Buddo Burke's Homestead Cadman.... Campbell Cardrona Carrington .. .. .. Carroll Chamberlain Ohorry Grove Clandeboyo Clandoboyo No. 2 Clandon Clare mont Clareviow Clayton Clifford Clifton Cloverlea Clydebank Coldstream Conical Hills Copland Corby Corliss Cradock Craigmore Cricklowood Crosshill Croucher Croydon Culverdon Dixon Douglas Doyleston Drayton Incidental Expenses. £ s. d. 21 13 3 10 5 5 118 3 7 28 2 7 72 16 8 177 7 0 11 15 3 3 17 10 59 5 6 199 5 6 207 7 5 2 7 3 5 13 4 10 13 11 72 8 1 54 II 0 32 19 1 0 6 9 403 7 10 7 1 4 29 17 0 5 0 9 6 0 4 35 II 3 4 16 5 8 0 1 22 8 0 112 15 9 10 16 11 3 3 4 08 12 2 28 16 3 28 7 1 0 17 3 20 11 6 4 12 11 3 14 4 42 0 4 4 15 7 0 18 11 2 0 0 12 7 2 0 1 9 65 1 10 1 16 0 77 II 6 3 17 7 24 2 1 14 6 9 16 5 2 54 5 0 18 I 6 36 12 0 12 14 3 13,514 10 II 05 5 11 39 5 5 41 12 4 59 14 0 14 15 0 7 6 7 6 8 9 0 4 1 19 9 9 106 14 10 13 14 1 4 13 8 63 0 1 208 8 7 4 11 5 74 4 9 9 19 0 21 0 3 Carried forward 16,600 13 0 2,371 6 8

8.-l [Pt. ll].

47

PUBLIC ACCOUNTS, 1922-1923.

DETAIL STATEMENT of TRANSACTIONS relating to Purchase of and Incidental Expenses in connection with Estates in the LAND FOR SETTLEMENTS ACCOUNT— continued.

Name of Estate. Incidental Expenses. Total. Brought forward £ s. a. 16,600 13 0 £ s. cl. 2,371 6 8 Expenses incidental to the Acquirement of Estates— continued. Duncan Dyer Earnscleugh Eooleston No. 1 Eooleston No. 2 Kdcndalo . . Elderslie Elderalie No. 2 Elsthorpe Epuni Erina Erinedale Evans Fairtield Falloon Fencourt Finlay Downs Flax bourne Forest Gate Fortification Hill Four Poaks i'vvie Galloway Gladbrook .. Glenham Clou mark .. Glentanner i lorton Graham Greenfield Groystoke .. Gwavas Hadlow Hall-Jones Hardie Harper Hatuma Hawke Hawtrey Heatherlea Hekeao Hereford Park Hetana Hewitt Highbank Hikawora Hilderfhorpe Hillboro .. Hillersden Hillersden Bush Homebrook Horahora Horahia Hornby Horrobin Horsley Downs Howard Huinga Itukutaia .. Janefield Johnson Kaimahi Kaipaki Kairanga Kakahu Katiakanaia, Kapua Kapuatohe Kaiapiro Karu [Cauroo Hill Kereta 2 II 11 96 I 3 6 0 4 18 II 5 0 10 7 137 10 (i 143 7 2 47 12 8 45 0 2 0 13 8 30 1 7 17 2 5 7 7 8 20 0 5 12 3 7 5 0 9 33 18 2 281 10 9 57 10 8 8 13 10 00 17 2 10 13 8 3 0 10 47 10 2 44 17 in 105 15 10 4 1 5 21 10 11 10 2 1 110 9 0 45 3 3 40 111 5 I) 4 3 1,823 0 10 2 10 9 20 10 I 200 14 7 1 18 8 4 8 0 22 o 5 lo I I 10 335 14 0 1 14 4 3 4 (i 88 8 4 21 13 0 10 16 9 13 13 9 240 3 8 0 4 0 33 8 9 0 17 4 17 3 9 6 5 1 6 5 3 II 11 9 0 2 6 81 3 S 00 5 '2 7 17 I! 5 10 2 0 I II 0 17 5 0 1 10 0 20 8 0 08 10 4 7 17 2 2 10 11 2 14 2 488 17 3 227 13 0 2 10 0 Carried forward 22,182 14 5 22,182 14 5 2,371 6 8

B.—l [Pt. II).

48

PUBLIC ACCOUNTS, 1922-192 3.

DETAIL STATEMENT of TRANSACTIONS relating to Purchase of and Incidental Expenses in connection with Estates in the LAND FOR SETTLEMENTS ACCOUNT— continued.

Name of Estate. Iiiriileiital Expenses. Total. Brought forward £ s. d. 22,182 14 5 £ ». d. 2,371 8 8 Expenses incidental to the Acquirement of Estates — continued. Kinlock Kitchener Knowsley Park K i La! a hi Kohika Kohika No. 2 Kopane Kota .. .. .. .. - .. Kowhatu Kuku Kumeroa Kurow Lad brook Lake . . Lakoview Lambert Lamont Langdale Langley .. Lansdowne La wry Lean Lees Valley Leeston Lewis Lindsay Linton Littler Longbush Loughnan Lyndhurst Lyndon No. I Lyndon No. 2 Lynton Downs Maerevvhenua Mahora Mahupuku Makarean and Extension Makowai Makowai Extension Manga-a-toro Mangaotoma Mangatahi Mangateparu Mangawhero Maori Hill Marakeke Maiaweka Marawiti Marshall Matakanui.. Matamata Matamua Matane Matuku Maungaraki Mavtown McDonnell McKenzie Mead Moadowbank Meadows Moiling Melville Park Merrivale Merrivale No. 1 Merrivale No. 2 Methuen .. Milford Mills 177 17 4 0 15 II 15 0 0 7 6 1 411 5 2 7 5 10 97 0 10 31 13 3 28 9 3 12 11 1 51 11 8 10 11 0 I!) 19 4 21) 3 4 1 I 0 3 11 1 7 7 7 II Hi 0 4 12 0 38 6 8 0 9 B 2 12 4 41 2 0 11 II 0 1 5 1 115 II 2 10 8 3 Oil 0 47 17 7 1 2 II 2!) I 0 25 1 3 74 15 9 20 14 1 123 2 3 34 9 5 37 16 6 80 3 0 1,420 8 8 4 3 5 77 17 4 10 0 2 127 2 10 237 2 1 3 14 3 37 5 8 24 14 11 37 15 0 23 4 3 3 1 5 5 12 1 43 7 0 13 12 5 1 11 10 17 8 9 0 6 11 7 4 5 1 0 9 5 1 3 30 19 0 26 13 10 15 19 11 0 11 6 71 2 5 36 4 1 24 1 8 10 0 3 1 16 1 3 2 0 25 18 0 Carried forward 25,837 12 7 2,371 6 8

49

B.—l [Pt. lIJ

PUBLIC ACCOUNTS, 192 2-192 3.

DETAIL STATEMENT of TRANSACTIONS relating to Purchase of and Incidental Expenses in connection with Estates in the LAND FOR SETTLEMENTS ACCOUNT— continued.

7—B. 1 [Pt. ll].

Name of Estate. Incidental Expense Total. Brought forward £ s. d. 25,837 12 7 £ 2,371 s. cl. 0 8 Expenses incidental to the Acquirement of Estatos — continued. Momona Monte Cristo Morice Morten Mount Nossing Muhunoa Narara Neligan Ncsdale Newpark Ngahinepouri Ngakaroro Ngatapa Normandale Northbank Oakleigh Ohakoa Ohapi Ohauiti Okauia Omaka Opouriao Orakipaoa Otahu Otaio Otamarakau Otamauri Otanomomo Otarakaro Otekaike Oturoa Otway Paa Creek Pakarau I'a karaka. Palmer Papaka Paparangi Parnhi Pareora No. 1 Pareora No. 2 Parkes Patoa Pawaho Peaks Pihautea Pitt Plumei Plunket .. Poorua Pomahaka Poroporo Pouparae Pourerere Puhipuhi Puhuka Pukenamu Pu ketapu Puketi Puketoi I'unaroa Putorino Rainclifi Rainford Itakitairi Rangiatea Rangitaiki Rapuwai Raumati 2 12 9 1 4 9 67 13 7 0 3 7 110 15 10 2 9 1 13 0 2 5 19 11 2 4 1 28 1 (i 4 12 2 54 4 7 77 16 3 14 14 11 18 11 11 11 10 9 0 3 20 19 7 10 3 2 0 4 3 12 19 10 7 11 3 12 11 11 7 19 8 6 15 2 153 12 3 85 10 9 47 11 11 2 5 9 174 15 9 27 8 4 11 II 0 15 1 2 922 7 10 20 17 8 3 12 10 27 5 0 7 7 5 26 19 11 13 0 2 89 19 7 23 6 1 2 4 6 2 0 11 5 4 7 145 3 2 3 11 6 0 13 7 07 II I 7 1 2 32 6 8 44 13 7 4 12 1 32 5 0 0 18 II 1 13 0 30 4 8 5 12 5 59 3 4 31 6 10 45 17 7 42 .17 0 2 10 8 10 11 0 31 10 I 4 5 8 5 7 6 17 18 10 63 6 0 Carried forward 28,702 7 10 2.371 6 8

B.—l [Pt. ll].

50

PUBLIC ACCOUNTS, 192 2-192 3.

DETAIL STATEMENT of TRANSACTIONS relating to Purchase of and Incidental Expenses in connection with Estates in the LAND FOR SETTLEMENTS ACCOUNT— continued.

Name of Estate. Incidental Expenses. Total Brought forward £ s. d. 28,702 7 10 li 9. d. 2,371 6 8 Expenses incidental to the Acquirement of Estates— continued. Raureka Kautawiri .. Remuera Settlement Heparoa Rewi Reynolds Richmond Brook Ringway Roimata Rosebrook .. .. Rosewill .. .. Ruapuna No. 2 Ruatangata Rugged Ridges Sandilands Soargill Seafield Seaforth Selwyn Sherenden Sherwood Downs Soland Spotswood Springhill Stalker Stanley Starborough Steward St. Helens .. .. .. '' ]] Stoke Stokes Strafhinore Streamlands Studholme Junction.. Tablelands.. .. .. " Tahaia Tabawai Taikorea Tainui Takitu Tamai Taniwha Tapapa Tara .. .. *' Tarawahi Tariki Taumahi Tau mata .. Tautari Tawaha Toanaraki Teihoka .. Te Arai Teasdale Te Kura To Mata .. .. .' Te Matua Te Miro TePua .. Te Puke Toschemaker Teviot .. .. .. ,. [ Timaunga Timaunga Extension Tiraumea Tokaora Tokarahi Tokoiti .. .. \\ [\ Tomoana Tongoio Totara 9 11 6 4 10 4 100 11 11 4,527 4 0 6 3 11 47 15 7 54 17 11 1 9 5 1 8 2 8 7 11 427 18 0 67 15 7 17 9 1 1 4 3 3 2 7 33 16 5 14 9 3 3 0 3 576 5 0 92 3 5 194 18 2 0 16 1 35 12 11 68 7 11 19 2 6 6 13 1 233 1 10 168 18 6 7 12 3 32 9 8 0 1 5 13 7 1 226 10 9 2 1 10 28 1 5 13 7 1 1 0 8 6 12 7 0 5 11 59 11 3 2 17 7 26 3 7 51 9 9 57 14 0 3 2 8 16 9 6 2 0 11 24 12 3 17 16 II 51 II 4 8 14 4 0 17 0 121 1(1 9 2 14 :i 39 13 8 234 5 III 5 7 II 1114 13 2 23 2 5 11 10 (i 55 13 11 Cr. 17,041 16 7 95 14 2 30 12 2 II 7 1 27 18 2 135 7 2 21 I) 0 1 10 7 03 3 9 85 10 1 2,371 6 8 Carried forward 20,920 9 5

51

B.—l |Pt. ll].

PUBLIC ACCOUNTS, 19 2 2-1923

DETAIL STATEMENT of TRANSACTIONS relating to Purchase of and Incidental Expenses in connection with Estates in the LAND FOR SETTLEMENTS ACCOUNT— continued.

Name of Estate. Incidental Expenses. Total. Brought forward £ s. d. 20,920 9 5 £ s. d. 2,371 6 8 Expenses incidental to the Aquireuient of Estates— continued. Tripp Tututawa Upokonui Valvordo Waari Waddington Wahren Waiapi Waiare Waiarikiki Waihau Waihora Waihoro Waikakahi Waimana Waimario Waimata Waimalu Waipapa Waipuka Wairere Waitahuna Waitahuna No. 2 .. Wait akaru in Waiteitei Walker Wangapeka Warnock Watea Waterson Westoott Westmere Wharonui Whitehall .. Wigan Wilford Willows Winchester. . Windsor Park No. 1 Windsor Park No. 2 Wither Run Woulfe Wright Sections 30050 and 36057 1862 36226 30791 36278 36400 36231 3622S 2082 „ 34430 and 34431, inel in ling part 29501 . . Isolated Sections — Cordon No. 2 Howard, Section 13, Block VI ' ' i . d O -rt §1" a a 62 14 10 10 9 10 21)7 5 10 50 2 0 2 11 0 249 14 7 2 16 3 4 12 4 16 6 5 16 0 3 72 16 2 3 19 0 1 14 1 569 8 6 21 14 9 I) 14 9 499 5 7 40 7 9 23 2 7 9 11 2 23 17 7 2 12 4 16 12 10 8 14 11 7 0 7 1 5 6 21 1 2 3 10 7 110 2 0 I) 1 4 7 3 6 24 0 3 4 11 li 0 10 I 13 I 7 2.787 9 4 18 8 3 32 17 5 66 5 8 27 7 0 50 11 10 1 17 0 0 7 0 0 10 0 0 2 3 0 3 6 0 7 11 0 7 9 0 17 4 2 2 4 0 13 6 0 1 6 0 10 M I -*3 O -rt '§! ■43 a 0 10 2 0 2 10 20,129 4 1 Total £28,500 10 9 Recoveries on account of Estates, — Allenton Avonhead Mangateparu Marshall McDonnell Pukenamu Reparoa Starborough Te Miro Wairere 2 0 0 200 0 0 4 11 0 2 114 4 9 4 9 li 5 557 4 9 8 0 0 1 12 6 SO 17 3 870 12 7 Total £876 12 7

B.—l TPt. II

52

PUBLIC ACCOUNTS, 1922-192 3.

DETAIL STATEMENT of TRANSACTIONS relating to Purchase of and Incidental Expenses in connection with Estates in the LAND FOR SETTLEMENTS ACCOUNT (Discharged Soldiers Settlement Account).

Name of Estate. Purchase-money. Total. Acquirement of Estates, — Orongo Spooner's £ B. d. 25 0 0 9,882 18 6 £ s. d. 9,907 18 6 Expenses incidental to the Acquirement of Estates — Ahiaruhe Akitio Alberton Almadale Araheke Arawhata Ardkeen Arnmore Banklield Blue Clen .. Bomford Braemore .. Broadfields., Brooksdale Calender Clifton Criohton Park Crownthorpe Dalmain Dawbin Devonshire Droninre Eaglesham Gee Glencoe Glengarry Glenn Goat Hills . Crango Greves Hammond Haunui Haunui No. 2 I la \vl horn.Ilei Hei .. Ilikuai Home bush Huatoki Huia Isleworth Katikara Kelso Kohatu Kohura Kopuku Kopuku No. 2 Koremea Lambrook Lauriston Linkwater Dale Mana Mangamaire Marama-a-Mau Marco Maruia Mataikona Matakitaki McLean Moorlands Moroa Morten Motukai Motutara Mountford Mount Pisa Nesdale No. 2 Neville Ngahape Incidental Expenses. £ s. d. 41 10 0 167 Hi l 19 15 3 94 12 7 0 8 9 0 12 5 270 4 7 35 7 9 III 18 8 3 0 2 5 13 2 30 2 8 0 15 6 0 12 1 0 7 II Cr. 3 0 II 7 11 9 3,533 9 9 315 15 7 3 17 4 0 8 0 4 10 0 50 0 4 0 5 11 79 0 II 007 If 0 Hi 15 0 748 5 10 0 15 1 6 10 7 0 14 10 3 17 7 6 18 1 24 14 2 133 13 o 1.411 8 7 13 19 4 1,602 19 o 47 10 1 072 II 5 0 10 10 75 5 10 150 10 1 14 0 1 22 12 0 61 17 7 8211 6 1 14 6 8 13 II 5 Hi 6 8 10 10 5 1 0 7 17 7 1 4 114 752 10 8 8,809 4 1 1,378 6 2 2 4 4 20 1 10 44 9 2 1 4 3 448 11 10 1.850 17 11 14 16 11 945 16 6 0 5 6 4 13 1 29 2 7 9,907, 18 6 Carried forward 25,870 1 4

B.—l [Pt. ll]

53

PUBLIC ACCOUNTS, 19 2 2-1928

DETAIL STATEMENT of TRANSACTIONS relating to Purchase of and Incidental Expenses in connection with Estates in the LAND FOR SETTLEMENTS ACCOUNT (Discharged Soldiers Settlement Account) — continued.

Name of Estate. Incidental Expenses. Total. Brought forward £ 8. d. 25,870 1 4 £ s. d. 9,907 18 6 Expenses incidental to the Acquirement of Estates — continued. Ngutu Oakwood Obuka Olliver Olvej Omana Omapu Omeheu Orongo Oroua Osborne .. .. .. Otahome Paremata Parinui .. ,. Pin Pohehe Poplar Grove Puahue Pukeawa Pukekoa Pukenui .. .. . • Pukemapou Puni Quillinan Ratapiko Raumaewa Repongaere Rissington Riverina Rollosby Rtitonianiika Spooner's .. Springwell Stratbvale Tairua Tail a ma Tapuae Tawhiwhi Te Kaihi Te Ore Ore Te Whiti .. Tikotu Tilverstowe Tokiri Tutaki Tuturumuri Waikiwi Wairuna Waitohi Peaks Wharekaka Whatawhata White Wilder .. • .. Woodlaw Youle 9 14 11 63 15 6 654 6 8 14 1 5 4 2 4 434 10 11 4 16 4 466 3 5 8.795 16 0 3 II 4 30 11 3 1,082 9 5 607 11 10 25 8 0 903 6 10 0 7 0 19 8 7 4113 16 8 50 4 2 28 15 0 41 5 8 565 10 8 375 13 9 8 1 1 14 19 6 4 8 0 0 10 2 28 12 0 4 17 7 1 3 I 2 9 8 20 12 (I 38 12 7 28 14 8 0 11 5 16 5 2 77 10 4 1,055 5 0 344 19 2 1.398 12 9 93 11 10 5 7 0 17 15 4 3 7 6 810 14 0 586 III 0 9 1 3 95 1 7 375 17 8 338 12 9 1 8 9 5 17 0 26 2 3 3 1 6 0 18 4 40,130 15 8 Totals £56,038 14 2 Recoveries on account of Estates — Ahiaruhe Devonshire Hikuai Kelso Orongo Osborne Ratapiko Tairua 8 15 1 2 10 7 268 0 0 35 16 8 25 0 0 14 9 3 1 19 2 4 0 0 360 10 9 Totals £360 10 9

B.—l [Pt. ll].

54

PUBLIC ACCOUNTS, 1922-192 3.

DETAIL STATEMENT of PUBLIC WORKS FUND (General Purposes Account): RECOVERIES on Account of EXPENDITURE of Previous Years for the Financial Year ended 31st March, 1923.

£ s. d. £ a. d. £ s. d. Defence Department : — Refund of compensation paid twice in respect of rifle 208 0 0 1,459 18 3 range Sale of Defence property 1,608 4 9 Education Department :— Sale of furniture from Minimal- Home 284 1 11 EXTIOIINAI. Al.'KAIKS DEPARTMENT I — Overhead charges to cover administration of Samoa for yoar ended 31st March, 1921 15 15 0 Health Department :— Sale of buildings, furniture, &<-., Te Waikato Sanatorium I ,301) 7 6 Lands and Survey Department:— Cost of survey in respect of Smedloy Estate Lots reserved for State ooal-mines 34 15 4 1,384 4 0 1,418 19 4 Mines Department : — Interest on purchase price of Thamcs-Hauraki buildings and allotment, to 31st March, 1922 Sale of water-raeo, Erin-go-Bragh Salo of stores Sale of buildings 57 18 0 300 0 t) 35 0 0 8 0 0 400 18 0 Post and Telegraph Department : — Sale of buildings .. 139 5 0 Public Works Department:— Sale of buildings Sale of materials Sale of buggy Rents of cottages . . . ; Sale of sections Refund of salaries Sale of reserves 733 0 0 2,321 13 3 6 13 0 21 15 6 30 0 0 81 13 0 100 10 0 Railway Department : — Salo of buildings 3,295 4 9 125 15 0 Adjustments between Votes :— Amount clebitod to Public Works Fund, Vote Agricultural, in 1921-22, now transferred to Vote Lighthouses Amount debited to Vote Immigration in 1921-22, now transferred to Deposits Acoount: Emigrants Amount dobited to Public Works Fund, Vote Railway Construction, in 1921-22, now transferred to Voto General Amount debited to Public Works Fund, Vote Roads, in 1.921-22, now transferred to Vote IIarbour-works Amount debited to Public Works Eund, Vote Courthouses, in 1921-22, now transferred to Vote Police-stations .. 27 5 3 140 0 0 100 2 9 16 10 9 13 3 3 297 8 0 £9,044 19 3

55

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1922-1923

STATEMENT of IMPRESTS of the PUBLIC WORKS FUND OUTSTANDING on the 31st March, 1923, showing the SERVICES for which they were issued.

The Treasury, Wellington, J. J. Esson, Secretary to the Treasury. R. E. Haykh, ■ Accountant to the Treasury,

Examined and found correct. G. F. C. Campbell, Controller and Auditor-General Audit Office, Wellington, 26th June, 1923.

By Authority : W. A. G. Skinner, Government Printer, Wellington.—l 923

Public Works Fund :— Vote 40 —Public Works, Departmental .. Vote 41 —Railway-construction Vote 42 —Additions to open Lines Vote 43—General Vote 44—Courthouses Vote 45—Prisons Vote 49—Mental Hospitals Vote 55 —Tourist and Health Resorts Vote 56 —Department of Immigration .. Vote 57—Roads, &c. Vote 60—Telegraph Extension Vote 61—Motor Transport Service Vote 63—Lands, Miscellaneous Vote 65 —Plant, Material, and Stores £ £ s. d. 535 0 0 26,348 8 1 55,023 17 2 231 9 5 245 2 10 638 7 10 243 15 10 2,237 0 8 28,438 9 7 13,940 16 11 53,910 6 9 2,044 16 5 313 10 1 16,543 9 6 E200.604 11 1 X £200,694 11 tZ0U,0!M II 1 1