PUBLIC ACCOUNTS FOR THE FINANCIAL YEAR 1923-1924. PART IT. 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, 1924 Session I, B-01-part02

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1924. NEW ZEALAND.

PUBLIC ACCOUNTS FOR THE FINANCIAL YEAR 1923-1924. PART IT. 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.

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CONTE N T S. PAGE AUDITOR-GENERAL'S REPORT .. .. .. .. .. .. .. . 3 Schedule of Imperfect Vouchers .. .. .. .. .. 13 Statement showing Sums irrecoverable by the Crown .'. .. .. ~ 14 GENERAL BALANCE-SHEET :— Cash Accounts .. .. .. .. .. . . .. ..17 Summary of Balances .. .. .. . . . .. .. 19 DETAIL STATEMENT OF REVENUE:— Ordinary and Territorial Revenue .. . . . . 20 Ordinary Revenue, Interest on Public Moneys .. .. .. .. .. ~ 22 Ordinary Revenue, Rents of Buildings .. .. .. .. .. . . .. 23 Miscellaneous Ordinary Revenue .. .. .. . . . . .24 RECOVERIES ON ACCOUNT OP EXPENDITURE OF PREVIOUS YEARS :— Consolidated Fund (Ordinary Revenue Account) .. .. .. .. .. .. 27 Public Works Fund (General Purposes Account) .. .. .. .. .. .. 00 DISBURSEMENTS IN RESPECT OF INTEREST .. .. .. . . .28 DISBURSEMENTS IN RESPECT OF SINKING FUNDS .. .. .. .. .. 30 DISBURSEMENTS UNDER SPECIAL ACTS . .. .. . . . .37 DISBURSEMENTS IN REDUCTION OF FUNDED DEBT TO IMPERIAL TREASURY . . .41 IMPRESTS OF THE CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) OUTSTANDING 41 LOCAL BODIES' ACCOUNTS:— Revenue from Fees, Fines, etc. .. .. .. .. .. .. . .42 Endowments of Land .. .. . .. .. .. . . .43 goldfields revenue . . . . . . . . . . . . . .43 Gold Duty .. .. .. .. .. .. . . . . .44 Counties Separate Account.. .. .. .. .. .. . . .44 Advance Account .. .. .. .. .. .. . . . .45 DEPOSIT ACCOUNTS:— Balance-sheet .. .. .. .. . . .. . . .40 Education Reserves Amendment Act, 1914 .. .. .. . . .47 Land Act, 1908, Mining Districts Land Occupation Deposit Account . .47 Receipts and Disbursements under the Trustee Act, 1908 . . . . . . 48 DETAIL STATEMENT OF TRANSACTIONS :— Advances to other Governments Account . .. .. .. .. . .49 Land for Settlements Account .. .. .. .. .. .. .. .. 50 Land for Settlements Account (Discharged Soldiers Settlement Account) .. .. 57 IMPRESTS OF THE PUBLIC WORKS FUND OUTSTANDING . .. . . .01 Note.—Accounts relating to the Public Debt, Statements of Sinking Funds, and Detailed Statement of Disbursements in respect of Interest and Sinking Fund appear in 8.-l [Part lII].

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PUBLIC ACCOUNTS FOR THE FINANCIAL YEAR ENDED 31st MARCH, 1924. REPORT OF THE CONTROLLER AND AUDITOR - GENERAL. 1 have the honour to present to Parliament the statement of accounts for the financial year ended 31st March, .1924, together with my report thereon, and also my comments on the work of the Audit Department generally, as required by the Public Revenues Act, 1910. The statements relating to the public debt and those showing the sinking funds and the details of disbursements for interest and sinking fund from the Ordinary Revenue Account are attached as 8.-l [Part lII], The Public Accounts. It is again necessary to refer to the fact that recoupments of interest and sinking-fund charges have been made to the Consolidated Fund from separate accounts when the revenues of such accounts were insufficient to meet the charges. Consequently these payments, which should be made solely out of revenue, have been made partly out of loan-moneys in the separate accounts. As pointed out in my last report, an amendment of the law is required to enable the Audit Office to enforce proper action in respect of such recoupments. Attention is drawn to the fact that interest due by the Discharged Soldiers Settlement Account to the Ordinary Revenue Account of the Consolidated Fund, in terms of section 8 of the Discharged Soldiers Settlement Loans Act, 1920, and section 31 of the Appropriation Act, 1920, on £13,500,000 transferred from surplus revenue, has not been paid for the year 1923-24. On the basis of the rate fixed in previous years —namely, .4 per cent. —the amount of £540,000 was due and payable at the 31st March last. As the statutory form of accounts is drawn up on a cash basis, those accounts do not clearly disclose this liability of the Discharged Soldiers Settlement Account to the Ordinary Revenue Account, but the liability will be shown in the departmental balance-sheet when published. It has been customary in tins Quarterly and Yearly Abstract of the Public Accounts to show net figures of receipts and expenditure. The result of this practice is that many important items, both of receipts and expenditure, are not disclosed in these accounts, while the figures given are not a true indication of the amounts actually received and expended. The following examples from the Public Accounts for the year (8.-l, Part I) may be quoted :— Ordinary Revenue Account— The actual expenditure from this account under the heading " Permanent Charges, Interest" was £9,631,864. During the same period £1,754,268 was received by way of recoupment from various sources. Only the difference, £7,877,596, is shown in the account. The actual expenditure under votes amounted to £15,610,813. Receipts credited to votes amounted to £2,102,766. Only the net amount, £13,508,047, is disclosed in the account. Discharged Soldiers Settlement Account: The actual expenditure under section 9of the Act was £31,010, and sums amounting to £30,417 were received against this class of expenditure. The only amount disclosed in the account is the difference, £593. Land for Settlements Account: Incidental expenditure on estates for the year was £40,704, and amounts received in respect of these estates (in addition to rents and sales) amounted to £27,761. Those receipts are not shown in the account, and the expenditure is shown as £12,943 instead of £40,704. In the case of Land for Settlements (Discharged Soldiers Settlement) £36,553 was actually expended and £21,332 received in respect of estates, but only the net amount, £15,221, is shown as expenditure. There is room for doubt as to whether the accounts in their present form are in strict compliance with the provisions of section 80 of the Public Revenues Act, 1910, and, as I am of opinion that in many cases gross figures could be shown with advantage, and that the accounts would then more clearly and correctly disclose the receipts and expenditure under the various heads, I propose during the current year to suggest to the Treasury that an alteration be made in the method of setting out the accounts. It is of interest to note that in the case of the British accounts attention has been drawn by competent authorities to the advantages of showing gross figures in preference to net.

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Control op Expenditure. For some years past difficulty has been experienced in exercising proper control over expenditure charged to votes under the annual Appropriation Act owing to the fact that credits received by a Department were treated as an addition to the total sum appropriated by Parliament for the service of that Department. The law was, however, amended last year, and in terms of section 22 of the Appropriation Act, 1923, the expenditure under departmental votes will now be limited to the amount actually appropriated by Parliament. The law now follows the principles adopted in connection with the British system of accounts. A further reform is desirable, however, before it can be said that Audit control over expenditure is complete. In some cases a Department administers various services of a widely different nature, over the expenditure on each of which it is desirable to have separate control. At the present time the whole of these services are embraced under one vote in the annual Appropriation Act, and no separate control is possible. The vote for Department of Internal Affairs is an example of this, embracing such widely different services as Registrar-General's Office, High Commissioner's Office, and Museum, which are shown as subdivisions under the vote. As the function of the Audit Office in this connection is confined to ensuring that the total appropriation for each vote is not exceeded, it will be seen that, without exceeding the vote, expenditure could be made on one service beyond the amount of the appropriate subdivision shown in the estimates passed by the House, at the expense of another subdivision in the same vote. To enable an effective control of the expenditure on each service to be carried out, it is desirable that a separate vote should be taken for each separate subdivision. Audit op Government Loans and Public Debt. During the financial year there was a net increase of £2,663,037 in the total debt of the Dominion, the amount of loans outstanding on 31st March, 1924, being £221,616,361. The movement in the debt is shown by the following statement: —- Public State Advances Total Debt. Debt. Debt. Increase — £ £ £ Raised for redemptions due in 1924-25 .. .. 46,590 .. 46,590 New loans raised during the year— For public works.. .. .. .. 4,000,000 .. 4,000,000 For Waihou and Ohinemuri Rivers improvement 60,000 .. 60,000 For Discharged Soldiers Settlement Account 37,500 .. 37,500 For Education Loans Account .. .. 200 .. 200 For Hauraki Plains settlement .. .. 80,000 .. 80,000 For Native-land settlement .. .. 320,000 .. 320,000 For Rangitaiki land-drainage .. .. 52,000 .. 52,000 For Samoan loans .. .. .. 8,000 .. 8,000 For swamp-land drainage . . .. .. 63,000 .. 63,000 For State Advances—Settlers Branch .. 1,300,000 .. 1,300,000 For State Advances—Workers Branch .. 1,300,000 .. 1,300,000 For charges and expenses of redemptions— Land for settlements .. .. .. 21,572 .. 21,572 State Advances —Settlers Branch .. .. 4,109 4,109 State Advances—Workers Branch .. .. 77,041 77,041 Total increase during 1923-24 .. 7,288,862 81,150 7,370,012 Decrease — Loans paid off during the year — From cash in various accounts— Ordinary Revenue Account .. .. 1,659,913 .. 1,659,913 Electric Supply Account .. .. 31,400 .. 31,400 Discharged Soldiers Settlement Account 3,100 .. 3,100 Land for Settlements Account .. .. 47,942 .. 47,942 War Expenses Account .. .. 2,203,958 .. 2,203,958 Total payments from cash .. 3,946,313 .. 3,946,313 From sinking funds .. .. .. 200,000 1,700 201,700 From loans raised in 1922-23 for redemptions in 1923-24 .. .. .. .. 50,020 .. 50,020 Treasury bills redeemed from proceeds Public Works Loan 500,000 .. 500,000 Discount on securities redeemed below par .. 8,942 .. 8,942 Total decrease during 1923-24.. 4,705,275 1,700 4,706,975 Net increase during 1923-24 2,583,587 79,450 2,663,037 Add loans outstanding at 31st March, 1923 .. .. 206,390,374 12,562,950 218,953,324 Loans outstanding at 31st March, 1924 £208,973,961 £12,642,400 £221,616,361

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In addition to the transactions shown above, public-debt loans to the amount of £1,283,980 were converted and replaced, £6,180,065 were renewed, and £7,068,920 were redeemed, in each case by the issue of new securities of an equal face value. Loans of the State Advances debt amounting to £217,900 were renewed, and £872,160 were redeemed, by the issue of an equal amount of new securities. Treasury bills to Ike amount of £2,250,000 were issued against revenue, and were paid off during the year. Sinking Funds. In my report on the accounts for 1922-23 I mentioned that a proposal had been made to the Government for a more satisfactory provision for the repayment of the public debt. A Bill embodying those proposals has now been circulated, and it is confidently expected that if this Bill becomes law a distinct advance will be made towards the reduction of the public debt. The Bill makes provision for the repayment of part of the public debt every year by purchase of Government securities in the open market, or by the redemption of securities falling due, but it does not cover any of the loans raised for the State Advances Office, as that office has itself the power to make provision for a sinking fund for the repayment of its loans. It is, however, a question for consideration as to whether there is not a necessity for providing an improved system of sinking fund in connection with the State Advances debt. The present provision for the redemption of this debt is contained in the State Advances Amendment Act, 1922, which provides that any profits arising from the several branches of the State Advances Office shall, after the establishment of a reserve, be paid into the Advances Office Sinking Fund. Two outstanding weaknesses exist in this method of providing for the redemption of the debt: (1) The Advances Office Sinking Fund is invested by the departmental Board in mortgages, &c, and serious difficulty would probably arise should, it become necessary to realize a large amount of the investments at any time ; (2) in the case of the Local Authorities Branch no profits have been made since its inception under the Act of 1.909, while in the case of the Advances to Workers Branch the profits so far have been insufficient to establish the reserve required by law, and it appears unlikely under existing conditions that sufficient profits will be received in either of these branches to enable the establishment of a sinking fund for the repayment of the loans out of revenue. From an ordinary business point of view the proper remedy would be to raise the rate for future advances made by these branches, as it is apparent that the rates hitherto charged have been insufficient to allow an adequate margin for sinking fund. The only alternative appears to be a contribution from the Consolidated Fund, which would involve an extra burden on the taxpayer for the benefit of those obtaining advances at less than cost, and this could not be considered sound finance. Audit op Receipts and Expenditure op Government Departments. The arrangement referred to in last year's report by which Audit agreed to accept, under specific safeguards, the internal departmental audit of certain Departments, subject to the receipt of periodic certificates from recognized responsible officers, has worked satisfactorily, and has led to a considerable reduction of the Audit staff in those Departments, and has removed duplication of work without relaxing Audit supervision and control. Progress has been made in overtaking the arrears of work of auditing departmental accounts throughout the Dominion, notwithstanding setbacks which have resulted from resignations of several Audit officers and the absence of others on prolonged sick-leave. The aim of the Audit Office is to concentrate on the early completion of the remaining arrears of work with a view of having everything brought up to date and so maintained. It has, however, become apparent that the present staff will require strengthening. From the improved manner in which departmental vouchors for expenditure are prepared it is apparent that the officers concerned are more conversant with the requirements of the Public Revenues Act than formerly, and possess a better knowledge generally regarding matters which are comprised in the public accounts. There is still evidence that in some instances insufficient check is applied to items of expenditure. Certifying officers are not, at the time of certifying, justified in appending their certificate without a more careful scrutiny as to the correctness of the items certified to. In the case of vouchors for refunds of travelling-expenses it has come to notice that laxity has prevailed on the part of some of the officers when travelling on the public service in regard to the method of obtaining receipts for transport. Instead of themselves preparing the receipt-form for signature by the payee, they have been content to obtain his signature to a blank form, and the amount paid has been subsequently filled in by themselves, sometimes incorrectly. This practice has in some cases resulted in the perpetration of fraud. The list of misappropriations and losses of public moneys included in this report shows that the number of prosecutions undertaken by Audit during the past year is approximately the same as was recorded in last year's report. There were many claims of a special nature which came before the Audit Office in the course of the year, which, after close investigation, showed that full consideration of the surrounding facts had not been given by the Departments concerned before making recommendation to the Minister, with the result that vouchers submitted were for sums far in excess of amounts properly payable. I may cite one instance in which an arbitration award of £6,344 in settlement of claims arising out of the termination of a lease was challenged by Audit as being grossly excessive in view of the land-values and other features concerned. The outcome was that finally a settlement was effected for a sum of £3,500, and there is little doubt that, had greater care been exercised by the local officers who first dealt with the matter, even that sum could have been proved to be very excessive. There are also evidences of want of appreciation of the interests of the Crown and of the taxpayer on the part of some Departments when making recommendations to Ministers, and, in consequence, losses to the State frequently occur, and it is too late to remedy them when they come

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forward for audit. Too often it seems to have been forgotten by departmental officers that the same business precautions should be observed when dealing with public monoys or stores as is the case when dealing with private property. I might cite as an instance the case of i a loan of between £7,000 and £8,000 which was made by a Department with practically no security, and in spite of the fact that the borrowing institution was known to be already mortgaged to the fullest extent. The amount was, of course, a total loss. Other similar instances could be cited. The instances in which breaches of the Stamp Act have occurred in regard to placing duty stamps on receipts and on agreements to build, &c, have been particularly numerous, and the reference of irregular vouchers to the Stamp Department for suitable action has led to the infliction of fines aggregating a substantial amount. From the number of these cases that have come to the notice of the Audit Department it is fair to assume that failure to observe the requirements of the Stamp Act results in a not inconsiderable loss to the State every year. Authorization op Unsupported Claims. The Minister of Finance, acting under powers bestowed upon him by section 69 of the Public Revenues Act, 1910, authorized the passing of certain claims without the production of supporting vouchers, on the grounds (1) that the receipts were not obtained, (2) that it was not possible to obtain them, or (3) that they were lost and could not bo replaced. The details of the claims so passed appear in a schedule hereto, as required by section 84 (d) of the above Act. Audit of the Accounts op Local Authorities. The above heading comprises not only the audit of local governing bodies such as Counties, Boroughs, Town Districts, and Road Boards, but it includes Harbour Boards, Education, Hospital, Electric-power, Drainage, Firo, and River Boards, and numerous minor Boards and Trusts which are by statute made subject to Government Audit inspection, such as Cemetery and Domain Boards. The work has so enormously increased of late that the inspectional staff was found insufficient, and additional Inspectors have in consequence been appointed. It is found that the work of local-body audit is greatly hampered by want of familiarity with statutory requirements on the part of members, and also of the administrative staffs, of many of the local bodies whose accounts come under Audit supervision. In many cases the Audit Inspector is relied on by the local-body clerk for assistance in the compilation of the annual accounts, which leads to delays, and casts upon the inspectional staff duties other than those which strictly pertain to the actual auditing of the accounts. Attention must be called to what is, in the opinion of Audit, a loose method frequently followed in writing off hospital patients' fees. In one instance brought under Audit notice the fees due in respect of relatives of the Chairman and of a member of the Board were so remitted. The tax on the community for maintaining these institutions is so groat that a more thorough investigation should be made as to the capacity of patients to pay before writings-off are allowed. If this is not done a sinister form of patronage may easily develop in favour of friends or acquaintances of Board members. The matter has been brought under the notice of the Public Health Department, and the DirectorGeneral has promptly taken steps to see that every endeavour is made to recover fees before any applications for writing off are submitted in the future. The requirements of a uniform provision regarding disqualifications, and more clearly defined conditions than now exist for the payment of travelling-expenses of members of Boards, are yearly becoming more urgent, and legislation in this direction would be welcomed by all concerned. A further matter calling for legislative action is in respect of the sections in the Municipal Corporations Act, 1920, dealing with the preparation of trading accounts. The present state of the law makes it practically impossible to construct accounts and balance-sheets so that they will be in commercial form and at the same time accord with the statutory provisions as now enacted. It is suggested that the simplest way of dealing with the difficulty would be to make it obligatory on the Audit Office to prescribe a form of trading accounts, instead of the permissive right now conferred by section 111, Municipal Corporations Act, 1920. Provision also still requires to be made to simplify the matter of apportionment of Harbour Board election expenses, allusion to which was made on page 10 of my last report. Audit has, during the past year, been called upon to take action against local authorities in respect of the matters tabulated below :— Excess and/or illegal travelling-expenses .. .. .. .. 11 Illegal payments and expenditure .. .. .. 19 Illegal use of loan-moneys .. .. .. . . 25 Illegal remission of rates .. .. .. .. .. 3 Illegal remission of harbour dues.. .. . . .. .. 2 Illegal borrowing .. .. .. .. .. ..13 Illegal commission .. . . .. .. .. .. 2 Illegal transport .. .. .. .. .. 2 Illegal contract • .. . . . . .. .. .. 1 Excess " unauthorized " expenditure .. .. .. ..11 Broaches of trust law .. .. .. .. .. .. 9 Contraventions of by-law . . . . .. .. .. 2 Recovery of subsidy wrongly claimed . . .. .. .. 1 Offences under Public Contracts, &c, Act .. .. .. 5 Antecedent liability loans excess and charges .. .. .. 6 Disqualifications .. .. . . .. .. .. 2 Defalcations .. .. . . .. .. .. .. 5

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Departmental Balance-sheets. Practically all Departments have prepared Income and Expenditure or Revenue Accounts and Balance-sheets during the year, and, with few exceptions, they have been examined and certified by Audit. In addition a large number of special accounts have been dealt with, and many statements of receipts and payments have been examined and certified for inclusion in annual departmental reports for Parliament. The total number of balance-sheets certified was seventy, as compared with forty-six last year, whilst six statements were not completed at date of this report. I am glad to be able to report that considerable improvement has been shown in the preparation of these accounts, which aro much more uniform than was the case last year, and, in nearly all cases in which a Department is controlling subsidiary undertakings, separate Profit and Loss or Working Accounts have been prepared on commercial lines. It is anticipated that next year separate accounts will be provided for all such undertakings. 1 would like to emphasize the fact that, in cases where separate activities arc carried on or where separate institutions are being controlled by one Department, a general statement showing the total net result of the working of the Department as a whole for the year would be of little value as a guide to administrative efficiency. Each separate subsidiary account should be complete in itself, so that it can be separately analysed, otherwise it will be impossible to compare the results obtained in similar establishments carried on in different places with a view to the adoption of the most economical methods of administration in all of them, and it would be equally impossible to disclose to the country the actual cost of these separate undertakings. The question of payment for interdepartmental services has been determined, and it has been decided that the services of the Audit, Crown Law, Internal Affairs, and the Treasury Departments shall only be charged in the case of trading Departments and special accounts. While simplifying the accounting of Departments, the value of the various Income and Expenditure Accounts, and the possibility of economies arising therefrom, are to a certain extent reduced. Owing to the varied nature of the work of some Government Departments, difficulties are still met with in dealing with the balance-sheets. The actual value of land held by some Departments is difficult to apportion in the " Assets " column, owing to the fact that land set aside for specific purposes has in course of time been utilized for other purposes. The detection of duplication of assets is thus in some cases a difficult matter. Misappropriations op Public Moneys. Defence Department. Captain M. R. Walker, N.Z.S.C., Invercargill, at the time his accounts as a Receiver were under review by the Audit Inspector, was found to have failed to account for sums totalling £77 10s. received by him for rent of various drill-halls in the district. At the Supreme Court sittings he was found guilty of theft of £25, and sentenced to pay a fine of £50. Restitution was made of the shortage of £25 remaining after allowing for cash in the safe. He was dismissed, from the Service. W. F. Harrison, formerly a temporary clerk in the Defence Department, was referred to in the annual report of 1921-22 as having obtained marriage allowance to the amount of £39 lis. 3d. by falsely representing that he was a married man. At that time his whereabouts could not be traced by the police, but recently he was located, and sentenced in the Magistrate's Court to one month's imprisonment with hard labour. The amount will require to be written off by authority of Parliament. Justice Department. T. H. Joyce, third clerk in the Magistrate's Court, Wellington, was discovered by the Audit Inspector to Save failed to account for various fines and costs for which he had received cash amounting to £136 4s. 3d. He pleaded guilty, and was sentenced by the Court to a term of reformative treatment not to exceed two years He made restitution of the amount stolen. Dismissed from the Service. John Bennett, a temporary employee, when working in the jury-room of the Westport Court on the compilation of the electoral roll prior to the last election was discovered by the Audit Inspector to have removed certain pages of the Court's Criminal-record Book for the purpose of obtaining the cancelled stamps, which he sold to a dealer. He was charged with theft of the stamps to the value of £88 17s. 6d., and fined £20. Labour Department. John Craig Neil], whilst the Audit inspection of the accounts of the District Office, Labour Department, Wellington, was in progress, surrendered himself to the police and admitted the theft of moneys belonging to the Government totalling £103 16s. He was placed on probation for two years. Restitution was made, and Neill was dismissed from the Service. Lands and Survey Department. Maurice Domb, an agent appointed by the Lands and Survey Department to collect landdrainage rates on its behalf, was, as the result of audit, convicted of the theft of £84 3s. 3d., and placed on probation for three years and a half, and ordered to pay £2 a month restitution and £10 costs. E. S. Braithwaitc, a clerk in the office of the Chief Drainage Engineer, Auckland, was discovered, when the accounts were being audited, to have embezzled £51 17s. Id. He pleaded guilty, and was placed on probation for a period of two years. The amount will require to be written off by authority of Parliament. Braithwaite was dismissed from the Service.

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Thomas Walker, employed as a ledger clerk in the North Auckland Office of the Lands and Survey Department, pleaded guilty in the Magistrate's Court to charges of theft of £5 3s. 2d. and £6 respectively. He was admitted to probation for three years, ordered to make restitution within one year, and to abstain from betting of any sort during the whole term of probation. He was dismissed from the Service. Charles Whittaker, who had received advances under the Discharged Soldiers Settlement Act, and pleaded guilty to the charge of selling stock under security to the Crown and converting the proceeds to his own use, was sentenced at Palmerston North to probation for a period of two years and ordered to pay costs of the trial The loss on realization requiring to be written off by authority of Parliament amounts to £470 os. Bd. C. R. Joy, Kakahi, pleaded guilty to a charge of wrongfully disposing of stock which formed the security of the Crown for advances made to him under the provisions of the Discharged Soldiers Settlement Act. He was sentenced by the Supreme Court to reformative treatment for two years. Pensions Department. Mrs. Kate Jackson, mother of a deceased pensioner, by forging the name of deceased, in whose favour the children's pension instalments had been made out, obtained moneys to which she was not entitled, and was warned by the Court of the seriousness of her action. Hori Ngarae, of Tauranga, an old-age pensioner, by failing to disclose his true position in regard to his earnings, obtained payment of several instalments of pension to which he was not entitled. In the Magistrate's Court he was convicted, fined £1 and costs, and ordered to refund pension, amounting to £29. " James Boulden, Timaru, an old-age pensioner, by not disclosing the true amount of his income, obtained, over a period of two years, pension totalling £78. Being a very old man, no conviction was made, the Magistrate adjourning the charge sine die, the case to be brought before him again at any time if pensioner did not regularly make restitution of the amount overpaid, at the rate of £3 ss. per month. The pension was cancelled. Henry Keogh, a waterside worker, by making a false declaration regarding his weekly earnings, sought to obtain an economic pension in addition to a permanent pension already being received. He declared that his average weekly earnings were £1 ss. per week, whereas they actually were, from the 3rd August, f922, to the 11th July, 1923, £4 Is. 3d. per week. He was convicted, and ordered to come up for sentence, if called upon, in six months. Thomas Savage, Auckland, by declaring that he was earning £1 per week, sought to obtain an economic war pension. Inquiries showed that his earnings were £4 4s. 3d. per week. He received a sentence of one month's imprisonment for false pretences. Jane Cragg, of Hamilton, an old-age pensioner, by failing to disclose the receipt of a legacy of £425, received pension amounting to £39 to which she was not entitled. The Magistrate convicted and discharged the pensioner, but the pensioner's daughter, Mrs. Pye, was convicted and fined £5 for aiding and abetting. The pensioner having no money from which refund could be made, the State will be recouped by keeping her off the pension roll for one year. The pension was cancelled. John C. Neill, a clerk employed by the Labour Department, returned from the war in 1918 and resumed duty in the Department, but in 1920 was obliged to enter the Pukeora Sanatorium. Whilst there he received half salary, and later one-third salary, from the Department, in addition to £2 10s. per week pension. On examination by a Pension Board doctor he stated that he was unemployed, and was granted a supplementary pension, his total income reaching approximately £400. The amount overpaid was £125 13s. 4d. He was charged with making a false statement, but a jury returned a verdict of " Not guilty." The War Pensions Board therefore decided to recover the overpayment by withholding from the current grant of the pension the balance of each instalment due after making payment to the pensioner at the rate of £1 per week. The pension was renewed at £2 per week subject to a reduction of 10s. per week for four months on account of his conviction on a criminal charge in connection with his duties as a member of the staff of the Labour Department. Piha Teretui, an old-age pensioner, was proceeded against for wilfully misstating the amount of his income and property, thereby obtaining a pension. The Magistrate convicted him, and ordered him to come up for sentence when called upon. He was also ordered to pay all Court costs, and make a refund of double the overpayment made by way of pension, which was two instalments of 10s. each. Francis B. Turner, an old-age pensioner, was proceeded against for making a false statement regarding his income, thereby obtaining the old-age pension. The Magistrate convicted him, and fined him £5 and costs 7s. The pension was cancelled, and steps are being taken to recover the amount overpaid, £6 10s. Nicholas Peters, formerly a temporary clerk in the Pensions Department, and his wife, Olive Mavis Peters, were reported in October, 1923, by the Commissioner of Pensions as having forged pensioncertificates and advices for payment, thereby misappropriating a sum of £975. The matter was placed in the hands of the police, and the offenders were arrested in Melbourne in January last and brought back to New Zealand. Peters was sentenced in the Supreme Court to three years' reformative detention, and his wife was released on probation for a period of two years. No portion of the amount stolen was recovered, and the amount will require to be written off. Police Department. Andrew McJennett, constable, employed in the Arms Office at the Police Department's headquarters, appeared in the Supreme Court charged with stealing £26 75., fees received by him for licenses under the Arms Act. In consideration of the high character given him the Court granted a term of probation covering a period of two years. Restitution of the amount has been made. Dismissed from the Service.

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Post and Telegraph Department. James Murray, a Post Office official at Timaru, pleaded guilty to a charge of failing to account for the sum of £65 125., and was admitted by the Supreme Court to probation for three years. The costs of the trial were paid, and restitution made to the Savings-bank depositor who had. made the lodgment. Murray was dismissed from the Service. J. H. Love, Postmaster, Tokaanu, who was, on the 21st May, 1923, suspended on account of a deficiency in his cash of £375, was found guilty at the Supreme Court, Hamilton, on two charges of forgery and one of theft of £200, and was sentenced to two years' reformative detention. He also pleaded guilty to the theft of £250 and £125 respectively, and was similarly dealt with, the sentences being concurrent. Restitution was made of £375, and the remaining £300 is being written off through the Post Office Savings-bank Profit and Loss Account. Love was dismissed from the Service. M. M. Holland, cadet, Darfiold, pleaded guilty at the Magistrate's Court, Christchurch, to charges of theft of postal packets, and was sentenced by the Supreme Court to eighteen months' reformative detention. Dismissed from the Service. Edward Bryan Carter, cadet, Hanmer Springs, pleaded guilty to the theft of Post Office Savingsbank deposits amounting to £65 10s., and other Government moneys, in all totalling £80 10s. He was sentenced at the Supremo Court to twelve months' reformative treatment. Restitution was made to the extent of £15, which has been applied to making good the revenue lost, leaving £65 10s. to be written off through the Post Office Savings-bank Profit and Loss Account. Dismissed from the Service. L. R. A. Reilly, cadet, Te Kuiti, pleaded guilty in the Supreme Court at Hamilton to a charge of stealing £3 2s. 1d.,, the property of the Postmaster-General. The Court placed him on probation for a period of two years, and ordered him to pay the costs of the prosecution in instalments of £1 per month. He was dismissed from the Service. Tho loss of revenue will be made good by provision on the estimates. Norman Lindscy was arrested for failing to account for Savings-bank deposits totalling £152 lodged at tho Whatatutu Post-office. He was not an officer of the Post and Telegraph Department, but an employee of the non-permanent Postmaster at Whatatutu, who before Court proceedings were taken made good to the Department the amount stolen, together with interest. Lindsey was placed on probation for throe years, and ordered to make restitution within one month. William Roy Bennett, cadet in the Post and Telegraph Department, Geraldine, pleaded guilty to a charge of theft of £40 from the official cash, and awaits sentence by the Supreme Court. Restitution has been made. Dismissed from the Service. Harold Edward Banks, Postmaster, Ohakune Junction, pleaded guilty to nine charges of misappropriation of money paid into the Post Office by various depositors, the total deficiency being £235 7s. Ild. In the Supremo Court he was sentenced to three years' reformative treatment. The Savings-bank moneys stolen, totalling £102, are being written oft through tho Savings-bank Profit and Loss Account, and the remainder will be made good by means of an item provided on the estimates. Dismissed from tho Service. Honi Eric Day, a postal officer, pleaded guilty to four charges of stealing postal packets while employed at tho Softon Post-office. At the Supreme Court he was ordered reformative treatment for five years. Ho was dismissed from the Service. Alexander Linton, a clerk in tho Post-office Savings-bank at Auckland, was, on the 15th April, 1924, charged in the Magistrate's Court with theft by forgery of an amount of £190 from a Savingsbank account at the Auckland Office. He pleaded guilty, and was sentenced in the Supreme Court to two years' reformative detention. Dismissed from the Service. Arthur Redvers Wilkins, postal officer, was charged in the Magistrate's Court with having stolen a£l note, the property of the Government. He pleaded guilty, and at the Supreme Court, Dunedin, was sentenced to twelve months' reformative treatment. Restitution was made. Dismissed from the Service. William Edward. Kemp, a postal officer at Waiuku, pleaded, guilty to the theft of various amounts at the Waiuku Post-office, totalling £14 17s. He was sentenced to detention for reformative treatment for a period not exceeding two years. Restitution was made. Dismissed from the Service. Harold George Allan, a postal officer at Waiuku, pleaded not guilty in regard to twenty charges preferred against him alleging theft, fraud, and concealment of documents, the sum of £85 10s. 4d. being involved. He was found guilty on four charges and sentenced to two years' reformative detention. The loss will require to be written off by authority of Parliament. Dismissed from the Service. Alexander Anderson, an exchange clerk at Alexandra, pleaded guilty to the theft of £15 from one of the cash-drawers at that office. At the Supreme Court he was sentenced to twelve months' reformative treatment. Dismissed from the Service. J. T. F. Howarth, an officer employed by the Post and Telegraph Department at Tuakau, pleaded guilty to theft of £70, representing Savings-bank deposits, and £97 9s. 4d., representing moneys lodged to the credit of the State Advances Department, and awaits sentence by the Supreme Court. The authority of Parliament will bo required to adjust these losses. Dismissed from the Service. P. R. Sutherland, clerk, Stores Branch, Post and Telegraph Department, was arrested on the 21st June, 1924, on a charge of forging and cashing a voucher for £20 19s. 4d., purporting to be a claim for freight on behalf of "a Wellington firm. He pleaded guilty and was admitted by the Supremo Court to two years' probation. Restitution has been promised, Dismissed from the Service.

2—B. 1 [Pt. ll].

B.—l [Pt. ll].

10

Public Works Department. J. W. Brownloe, clork in the Public Works Department, formerly located at Whangarei but more recently in the Accountants' Branch, Wellington, was arrested and charged with theft of £27 6s. lid., moneys belonging to the New Zealand Government. He had misappropriated the amount and forged a receipt therefor. At the Supreme Court he was admitted to two years' probation. Restitution was made. Dismissed from the Service. Repatriation Department. G. Telford, temporary clerk in the District Repatriation Office, Wellington, failed to account for moneys totalling £6 10s., and, by falsification of books, stole £200, the property of the Repatriation Department. The matter was placed in the hands of the police with a view to his arrest. It was supposed that he had gone to Australia, but he has not yet been traced. F. V. N. Coull, an officer formerly employed in the Wellington District Repatriation Office, who was charged on the 20th June, 1923, 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, and who pleaded not guilty, appeared twice before the Supreme Court in Wellington. Each time the jury disagreed, and, as at a third trial at Christchurch there was also disagreement, a nolle prosequi was entered, and Coull was discharged. Thomas Richard Southall, Local Secretary to the Mastorton Repatriation Committee, was charged with theft of moneys totalling £483 7s. 6d., the property of the New Zealand Government. The thefts were committed by means of a forged application for a furniture loan and a forged receipt to a Treasury voucher. He pleaded guilty, and was sentenced in the Supreme Court to twelve months' reformative treatment. A further shortage of £56 7s. 6d. was discovered, representing the value of furniture seized under a bill of sale held by the Repatriation Department, which he took to his own home. Restitution was made to tho extent of £220 125., leaving £319 3s. to be written off by authority of Parliament. Dismissed from the Service. State Fire Insurance Department. F. A. F. Bone, State Fire Insurance Agent, Kawakawa, disappeared from the district in June, 1923, and it was ascertained that he had failed to account for £9 4s. belonging to the New Zealand Government State Fire Insurance Office. His whereabouts was later discovered, and ho appeared in the Magistrate's Court in March, 1924, on various charges of theft brought by his creditors, and received throe years' reformative detention. The loss sustained by the Department will require to be written off by parliamentary authority. T. H. Jones, the State Fire Insurance Agent at Dannevirke, was arrested for embezzlement of various sums amounting to £300, tho property of private persons. Investigation disclosed that he had also embezzled £230, representing moneys belonging to tho New Zealand Government State Fire Office. He pleaded guilty, and was sentenced to six months' imprisonment in the Waikeria Reformatory. The actual loss, which amounts to £170 Is. Bd., will require to be written off by parliamentary authority. Tourist and Health Resorts Department. G. J. O'Brien, Acting Tourist Agent, Christchurch, was reported by the General Manager to be £200 short in his accounts. Necessary investigations by the Audit Inspector ensued, which revealed a deficiency of £201 ss. 4d. In the Supreme Court he was sentenced to detention for reformative purposes for a period not exceeding three years. The amount will require to be made good by parliamentary appropriation. Dismissed from the Service. Losses and other Irregularities. Education Department. An inspection in June, 1923, of the office of the Boarding-out Officer, Nelson, by an officer of the Education Department revealed cortain irregularities in regard to accounting, and a cash shortage of £3 10s. 9d. The officer responsible, who had since loft the Service, was called upon to pay this amount, 12s. 6d. being paid to Public Account, and £2 18s. 3d. to the credit of the boarded-out girl to whom it belonged. New Zealand Government Railways. New Lynn Station was broken into on the 30th September, 1923, and a sum of £10 16s. 9d. stolen. The police took the matter in hand, but were unable to trace the offender. It will be necessary to place an amount on the estimates to make good the loss. Hawera Relief Funds. The Honorary Secretary and Treasurer of the Poor of Great Britain, Ireland, and Belgium Relief Fund, Hawera, was reported to have kept his books in such a manner as to require investigation by the Audit Office under section 14 of the War Funds Amendment Act, 1918. An audit followed, which showed shortages of £55 55., that other trust-moneys had been banked in the same account as the above relief-fund moneys, and that other irregularities had been in practice. There was, however, a sum of £21 9s. 6d. in excess of what was required to balance the fund after allowing for tho alleged shortage of £55 ss. ; and, as the police considered that the evidence was not sufficiently conclusive to warrant criminal proceedings against the secretary, no prosecution resulted.

B—l [Pt. ll].

11

Surcharges. Irregularities in connection with their official duties necessitated the issue of surcharges under section 65 of the Public Revenues Act as follows : — Department of Internal Affairs. A Government photographer was surcharged with the amount of £95 lis. 3d., representing cash advances made to him and payments made on his behalf by the Administrator of Samoa whilst employed in securing photographs for the Government of New Zealand. The amount was recovered by deduction of part from the photographer's salary and the remainder from an amount due to him as refund of travelling-expenses. Health Department. The Medical Officer of Health, Napier, was surcharged with the amount of £19 19s. 2d. in respect to a loss arising from neglect to take into consideration the position regarding the rate of salary payable to a school nurse at Napier when he certified the salary abstract. On appeal, information was supplied showing that an officer or officers in the Head Office, Health Department, were not entirely free from blame, and the surcharge was waived by the Minister of Finance under section 67 of the Public Revenues Act. A sum of £3 has been refunded by the school nurso, and when the actual loss has been definitely ascertained the amount will require to be written off by authority of Parliament. Audit of Government Stores. Progress has been made in the direction of securing Audit control over the custody and disposal of Government property. The magnitude of the work involved can bo realized when it is remembered that every class of property, including live as well as dead stock, and every detail of Government purchase or manufacture, must be accounted for just as carefufly as if it were cash. This branch of Audit responsibility has in past years been very much neglected, with the result that a slackness of administration and an entire absence of proper check in many Departments has left the door open to misappropriation and loss of Government property, and the bad system in force provided no means by which such irregularities could be detected or prevented. Under the direction of the present Government, however, a new system has been introduced, but it is not an easy matter to introduce a now system in many Departments at a .moment's notice, especially when the difficulty of obtaining the services of Audit officers with a proper knowledge of stores-controf and cost accounting is taken into consideration. During the past year, however, some experienced officers have been added to the Audit staff for this work, which has somewhat eased the position. Successful supervision over Government property will depend on the strict observance by officers in charge of stores of internal departmental instructions which must be based on the requirements of the Public Revenues Act. Unfortunately, there has not been a too-ready response on tho part of some Departments to Audit requests for the preparation of these instructions and for the adoption of the principles of stores accountancy. Scrutiny by Audit during the year has revealed the existence of loose methods leading to losses to the State. For instance, in one Department it has been ascertained that two motor-cars and eleven motor-cycles are missing, and no explanation of the shortage has been supplied. Audit inquiry has also revealed the fact that it has been a recognized practice in some Departments for officers to be permitted to deal with or through their Departments in the purchase of motorcars, farm-produce, and other goods, and to use Government workshops for private work to their personal advantage. If concessions of this description are authorized by the Government, or form a condition in the contract of employment, the circumstances should be entered in the Classification Lists, otherwise Parliament will remain in ignorance of the true amount of emolument pertaining to - a particular office. Representations were made to the Government in reference to this matter, and a Treasury Regulation was immediately passed by Order in Council, which reads as follows :■*— " Officers of the Public Service are not, either directly or indirectly, to derive advantage from dealing in Government stores. Free issues or sales of public stores to officers will not bo permitted unless provided for by the Public Service Classification List, or expressly approved in writing by the permanent head under departmental regulations approved by the Treasury and Audit." Functions op Audit. Questions are occasionally raised as to whether the Audit Office, when making comments regarding expenditure, uneconomical methods, and extravagances, &c, in Departments, is not trespassing on the administrative functions of the departmental officers, and it may be as well for the matter to be clearly stated from an Audit point of view in order that there may be no misunderstandings. The Controller and Auditor-General is the servant of Parliament, and, to quote from an eminent English authority on Parliamentary Grants, " he is there to represent the House in scrutinizing the expenditure of money voted by this House. It is his duty to call the attention of this House not only to waste of public money, but to every matter arising out of his examination of finance to which he thinks the attention of Parliament should be directed. If he reports on a matter of administration from the point of view of its effects on the public purse it will be for the purpose of bringing before Parliament something which would otherwise pass unnoticed. . . . Store audit proceeds on the same general lines, and is guided by the same principles as the cash audit, with this important difference, that in the case of the stores there is, generally speaking, more necessity for the Controller and Auditor-General to extend his inquiries into matters of administration more often than in the case of the cash accounts."

B.—l. [Pt. ll].

12

I may add by way of comment that as soon as the process of instituting the new system has been concluded, and as soon as the departmental rules consequent thereon are in full working-order, the Audit functions will be chiefly confined to the making of test audits so as to ensure that those rules are being fully complied with, and tho necessity for raising questions relating to administrative acts of the departmental officers should not then be as great as at present. Some Departments appear to underestimate the advantages to be derived from adopting a proper system of stores accounting, and I subjoin the following extract from the same authority I have already quoted from, and which has a very distinct bearing on the subject: — " The functions of the Controller and Auditor-General in relation to store and expense accounts are analogous to, but on a somewhat different plane from, those which he exercises over the cash accounts. So far as tho latter are concerned, the method of using, or date of use of stores, is immaterial. The original cost of the stores appears under date of purchase in the cash account as a final charge. Store expense accounts are therefore not an integral part of the cash account, nor, from the cash-accounting point of view alone, are they in any way essential. But though a cash account may be perfectly in order as such, it does not necessarily furnish any guarantee that the stores purchased with the money provided by Parliament have been utilized in the manner intended by Parliament. Irregularity in the disposal of public stores is equivalent to an illegal appropriation of public moneys, and an audit of tho expenditure of money granted by Parliament for the purchase of stores does not satisfy Parliament as to the final application of such money— that is, as to the proper disposal of the stores. The cash account shows the purchase, the store account shows the existence, and the expense account shows the use. Stores may be misappropriated as well as money, and the resulting loss to the public is the same whether the money granted to purchase the stores is misappropriated, or whether the stores themselves, after purchase, are misappropriated. Audit of the cash accounts guards against the former contingency, and audit of the expense and store accounts is equally necessary to guard the public against loss from the latter contingency. It may even be more necessary, since tho possibilities of loss to the public arc; frequently greater when stores are dealt with, owing to the fact that laxity, negligence, and fraud can more readily creep in than in dealing with cash. It is only one of the functions of the Controller and Auditor-General to see that public money is spent correctly. The audit of the store accounts is, in the interests of the public, of equal importance." Writing off Losses of Government Property. It is laid down in the Public Revenues Act that no public property can be finally written off as a charge against the Public Account without the authority of Parliament. This provision has been greatly honoured in the breach, and losses have in the past been disposed of in a most perfunctory manner, often by subordinate departmental officers. It is impossible to estimate the amount of misappropriations and losses of Government property which has occurred in past years before the present Government took the matter in hand. The Audit system now provides that no article can be even provisionally written off charge by Departments except in accordance with departmental regulations which shall have received the concurrence of both the Treasury and Audit Offices. These provisional writings-off, after being passed by Treasury and Audit, receive the approval of the Minister in Charge of the Department, and are then submitted for final discharge from the Public Account by Parliament when the; Appropriation Act is drafted. It is obvious that, under a loose system of writing off, losses due to carelessness, or incompetence, or worse, on the part of public officers could be readily covered up, but under the system now being put into operation, delinquencies can bo ascertained and a surcharge inflicted if necessary. It is necessary for me to explain that the schedule of amounts irrecoverable which is attached to this report does not contain, in so far as loss of Government stores is concerned, the full measure of loss which has occurred during the year, for the reason that some Departments have not yet adopted the audit system or complied with the provisions of the Public Revenues Act. In other Departments the new system has only recently boon introduced, and the applications for provisional writing-off have not yet come forward for Audit scrutiny. In some Departments again, such as Navy, Health, Defence, Mines, and others, the system is in full operation and all losses are being duly recorded. G. F. C. Campbell, Audit Office, 21st July, 1924. Controller and Auditor-General.

8.-l [Pi. Hi.

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Schedule of Imperfect Vouchers passed by the Audit Office under Authority of Section 69, Public Revenues Act, 1910.

1. Receipts not obtained. 2. Impossible to obtain receipts. 3. Receipts lost and cannot bo replaced. Name. Particulars. No. Amount. Total Amount. R. Waters C. C. Buckland .. J. Begg D. W. Westenra Landale and Clark Agriculture Department. £ s. d. Travelling-expenses .. .. .. 2 2 17 0 Sorvicos and expenses in America .. .. 2 38 18 3 Steamer fares .. .. .. .. 1 600 1 3 0 0 Inspection of manure sterilizing in India— 2 29 9 8 wages Travelling-expenses .. .. .. 2 8 6 4 £ s.l d. S. C. Manhire 88 11 3 Colonel Young .. Defence Department. I Motor-hire .. .. .. .. | 2 | 150 1 5 0 W. G. Dudding .. G. C. Hamilton .. Electoral Department. Steamer fare .. .. .. .. 1 0 15 0 ..I 10 0 1 15 0 E. Irwin R. T. Cameron .. J. E. B. Pierard .. Health Department. Rent of hall, 10s. ; motor-hire, £6 15s. .. 3 7 5 0 j Steamor fare .. .. .. .. 2 110 ..2300 3 2 2 11 6 0 F. D. Thomson Internal Affairs Department. Telegrams and cables on account of Prime 2 90 0 9 Minister in Great Britain and abroad Travelling-expenses .. .. .. 2 2 5 0 2 C. Chapman A. McLennan H. C. Hyde and others Justice Department. 2 92 5 9 M. D. Shaw" .. '.'. F. Bredenberk Travelling-expenses .. .. .. 2 119 6 Steamer fare for R. C. M. Irwin .. .. 2 15 0 Steamer fare .. .. .. .. 2 15 0 ..2 3 0 0 Bus fare .. .. .. .. 2 1 17 6 2 2 2 2 2 18 17 0 B. L. Hammond.. W. J. Jaggs Labour Department. Cartage official luggage .. .. .. 3.0150 Sleeping-berths .. .. .. .. 1 150 3 I 2 0 0 C. Dowland C. E. Dowland Land and Income Tax Department. Steamer fares .. .. .. ..2 200 Tram faros and bureau fees .. .. 2 1 10 0 2 2 3 10 0 I J. D. Ritchie J. Radford N. Hooper J. F. Tamblyn Wright, Stephenson, and Co. Land for Settlement Department. Telephone charges .. .. .. 2 0 6 9 Travelling-expenses .. ■ .. .. 2 10 6 0 Wages .. .. .. .. ..2 400 Rail freight .. .. .. ..2 395 .. 2 10 5 6 ..2 5 11 5 2 11 3 0 Expenses .. .. .. .. 2 7 5 0 ..2500 2 2 2 2 2 2 2 2 2 57 7 1 », ,» ,» B.Clark S. Wilson G. Buchanan W. T. Neill R. Anderson J. Wardrop W. A. Fraser Lands and Survey Department. Hotel expenses .. .. .. .. 1 140 Taxi-hire .. .. .. .. 3 0 6 0 Travelling-expenses .. .. .. 2 1 17 6 .. 2 2 12 6 Hotel expenses .. .. .. .. 2 1 17 6 I 3 2 2 2 7 17 0 A. H. Latter Hon. E. W. Ellison A. F. Meldrum W. S. Wauchop Legislative Department. Steamer fare and hotel accommodation .. 2 4 17 6 Sleeping-berths and oar fare .. .. 1 2 5 0 Taxi-hire .. .. .. ..1 250 Steamer fares and hotel accommodation .. 1 4 7 6 2 1 1 1 13 15 0 A. D. Varian Marine Department. | Travelling-expenses .. .. .. [ 3 [ 1001 1 0 0 J. A. 0. Bayne G.Millar Mines Department. Steamer fare .. .. .. .. 1 25 12 0 . . 2 15 0 26 17 R. N. A. Bent .. G. S. Phipps Lieutenant Tregellis P. Munro T. G. James C. N. Moore A. G. Hotham Lieutenant N. S. Thomas G. E. M. O'Donnell Naval Defence Department. Taxi-hire .. .. .. ..2 0 10 0 ..1 1 18 6 ..1060 Carriage of luggage .. .. .. 1 0 7 0 ..1100 Bus fare .. .. .. ..1 070 Travelling-expenses to England .. . • 2 18 9 5 Car-hire.. .. .. .. ..21300 Expenses .. .. .. ..2 0 10 0 36 7 11

B.—l [Pt. ll]

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Schedule of Imperfect Vouchers passed, etc. — continued.

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

Name. Particulars. No. Amount. Total Amount. Captain Mackintosh A. M. Marsh Police Department. £ s. d. £ s. d. Steamer fare and cablegrams .. .. 2 12 4 3 Taxi-hire .. .. .. .. 2 4 9 10 16 14 1 E. T. O'Connell L. A. Wells i • • i Post and Telegraph Department. Steamer fare .. .. .. ..Ill 1501 Travelling-expenses .. .. .. | 2 I 0 9 6 | 114 6 W. Reece Sir G. Fenwick .. Prisons Department. Steamer fare .. . . .. .. 2 3 0 0 .. 1 3 0 0 6 0 0 F. T. M. Kissel J. H. Ingley H. R. Goodman A. E. Clark Public Works Department. Travelling-expenses in Great Britain, America, 2 70 9 2 and Continent Travelling-expenses .. .. .. 1 7 4 0 Steamer fare ... .. .. .. 2 2 10 0 Excess luggage .. .. .. .. 2 0 12 0 86 15 2 Wairoa Motor Garage ( (Limited) B. B. Johnson Company Tourist Department. Wages .. .. .. .. .. 1 17 0 0 Steamer fare .. .. .. .. 2 0 12 6 ' 17 12 6 A. McGregor N. G. Robertson Total d Treasury Department. Steamer fare .. .. .. .. 2 0 17 6 ..2 15 0 2 2 6 [ .. .. .. .. .. .. .. £493 13 3

Claims abandoned. Reason for writing off. Department and Particulars. Value of Stores. Cash. Agriculture. Motor-tractor purchased in 1918 for sale to a farmer at Tokarahi, to encourage wheatgrowing Tractor had deteriorated to the extent of £356 9s. Id. when the Department resumed possession on default of the purchaser £ s. d. 356 9 1 £ s. d. Defence. Value of equipment issued to Territorials and Cadets Value of equipment on issue Stock deficient on completion of sale of surplus military stores at Auckland, Wellington, Dunedin, and Christchurch Value of stores and equipment of various units found deficient at stocktaking Sale of surplus military stores at Featherston Sale of surplus military stores at Christchurch Sale of surplus military stores at Christchurch Hire charges on blankets and pillows Stores deficient at conclusion of sale of equipment at Trentham Hospital Stores on issue to Post and Telegraph Engineers Overpayments on N.Z. Expeditionary Force pay accounts Value of buildings, furniture, equipment, medical and surgical supplies, &c., at Cashmere Military Sanatorium Trainees untraceable 95 15 7 Lost, stolen, broken, &e. Impossible to attach the responsibility to any individual 701 10 4 9,646 4 10 Unable to allocate responsibility for losses 640 3 0 Reduction in selling-price Reduction in selling-price Destroyed or lost in transit Irrecoverable—hirer in Australia Impossible to attach responsibility to any individual Deficient on handing over to Corps of Signallers Irrecoverable owing to desertion or other 1,965 10 8 2,757 3 1 83 1 6 1 19 5 66 1 0 58 14 8 3,699 11 8 Value of furniture and equipment at the Evelyn Firth Convalescent Home, Auckland causes Handed over to the North Canterbury Hospital Board free of charge for the continuation of treatment of returned soldier T.B. patients upon the institution being taken over by the Hospital Board from the Defence Department Handed over upon the Red Cross Committee undertaking the administration of the Home for treatment of chronic invalid returned soldiers Handed over to Patriotic Committee upon its taking over the administration of the Home for the treatment of chronic invalid returned soldiers Handed over to Red Cross Committee upon its taking over the administration of the Home for the treatment of chronic invalid returned soldiers 7,746 3 4 833 13 3 1,009 12 4 Value of furniture, equipment, and modical and surgical stocks at Rannerdalo Convalescent Home, Christchurch Value of medical and surgical stocks at Monteeillo Convalescent Home, Dunedin 61 19 3

B.—l [Pt. ll]

15

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

Department and Particulars. Iieason for writing off. Claims aband Value of Stores. Claims abandoned. doned. Cash. Defence —continued. Value of one Dennis motor-lorry banded over to Samoan Administration Medical stores issued to Health Department Value of clothing Amount advanced by High Commissioner to a military scholarship-holder, to enable him to obtain a degree at Cambridge Value of goods stolen from A.S.C. grocery store, Buckle Street, Wellington Value of equipment Value of equipment and stores Free gift by direction of Cabinet. Receipt disputed by the Health Department Lost, in " Tasman " wreck AH efforts to effect recovery unsuccessful Free j Recei Lost i All efl Culpr Losl i Lost i gift by direction of Cabinet ipt disputed by the Health Depart in " Tasman " wreck Sorts to effect recovery unsuccesi rits cannot bo traced in transit in flood at Eskdalo < 'amp. . £ s. d. 625 0 0 tment 16 8 12 12 0 3Sf ul 5 3 7 417 5 10 566 18 4 £ s. d. 625 0 0 t 10 8 12 12 0 £ s. d. > i 121 8 6 £ s. 121 t Culprits cannot bo traced 5 3 7 r Lost in transit. Lost in flood at Eskdale Camp.. 417 5 10 566 18 4 I Education. Stocks of clothing at Central Stores, Wellington, reduced by direction of Cabinet The amount, stated represents the difference between purchase and selling prices The a eno nl'it amount, stated represents the di 3e between purchase and sel ces iffer- 1,144 7 5 filing 1,144 7 5 Forestry. Value of equipment Value of plates, &c, Rotorua Conservation Region Value of workmen's hut, Green vale Plantation Value of motor-cycle and side-car Lost or broken Removed from mess-room pru Lost c Remo Destrc Dama :ces or broken lived from mess-room :oyed by fire aged by accident 23 8 11 13 4 25 0 0 35 0 0 23 8 11 1 3 4 i Destroyed by fire Damaged by accident 25 0 0 35 0 0 I I Health. Value of equipment on issue to nurses Value of stores at St. Helens Hospital, Auckland ; Queen Mary Hospital, Hanmer; King George V Hospital, Rotorua ; and the Otaki Sanatorium Value of sera, Wellington Value of stores Otaki Sanatorium and Isolation Hospital fees Maintenance and treatment at St. Helens Hospital, Wellington Value of anti-tetanus serum Lost Lost, stolen, or rendered unserviceable .. Lost while being removed Handed over to various hospital clinics .. Bad de bts Debtors in poor circumstances Lost Lost,: Lost v Handc Badd Debto Suppli lion 1 stolen, or rendered unserviceable while being removed led over to various hospital clinic: iebts .. jrs in poor circumstances .. lied in the interest of the pu l+.ll -.lurl 11>IW/lAlTa*a l.l/i 4 15 0 3 .. 895 12 7 0 8 9 as .. 658 0 3 lblic 4 15 0 895 12 7 0 8 9 658 0 3 79 1 188 16 6 16 79 1 3 188 16 0 Supplied in the interest of the public health, and irreeovorable Tests in the interest of the public health and on behalf of a charitable organization Debtors untraceable 6 16 0 Cost of bacteriological examination heal Tests : and i.Ith, and irreeovorable in the interest of the public hei I on behalf of A, charitable nraani^n salth OHhfftl-l 12 0 0 12 0 Sundry small amounts ana Debto l on Denall ot a charitable orgamza jrs untraceable .. atlon 0 3 3 0 3 Immigration. Total amount of outstanding accounts owing by sundry booksellers in respect of booklet " New Zealand " Efforts by distributors to effect recovery have proved fruitless Efforti have ts by distributors to effect recov i proved fruitless very 5 18 0 5 18 Justice. Hearing fees, tenement oases Fees outstanding, Magistrate's Court, Christchurch Department unable to collect .. Impossi ble to trace person responsible for theso shortages I )i-p;\r Impost theso rtment unable to collect .. fsible to trace person responsible d shortages ) for 5 3 0 0 17 0 5 3 0 17 Labour Department. Stolen, lost, or rendered unserviceable Lost 20 1 2 5 5 0 Value of stores.. Book of five factory-registration certificates Stolen, Lost l, lost, or rendered unserviceable 20 1 2 5 5 Land and Deeds. Fees short-paid in respect of two memoranda of transfer Nos. 24060 and 24061 Fees cannot be collected Fees ci ■annot be collected 1 0 0 1 0 Lands and Survey. Irrecoverable Lessees dead or untraceable Losses on realization 879 18 0 69 18 3 817 0 6 Rents Rents Advance made from Waimarino Bush Fire Relief Fund Discharged soldiers settlement:— *Loans granted to discharged soldiers Mortgage •. • ■ ' • . Value of buildings Interest and rents .. .. Losses on realization Reduoed Reduoed Realization of property insufficient to Irrecov Lessees Losses Losses Reduoe Reduoe Realiza (ViTTnl verable IS dead or untraceable i on realization on realization ed ed ation of property insufficient ir S 41,8 1 1 to .. 2,2 41,883 9 1 100 0 0 185 0 0 2,256 0 2 879 18 69 18 817 0 883 9 100 0 185 0 256 0 1 nsurance premiums Value of timber .. .. .. f cover Irrecoverable Stolon (debtor deceased) covei Irrecov Stolon I ;r verable (debtor deceased) ;; .. i 1 6 0 113 5 0 1 6 113 5 Marine Department. Fishing-gear imported in 1920 for Northern ] and Thames Fishermen's Union Tentage and three sectional steel masts at ] Three Springs Loss on realization .. .. . . i Destroyed by iire or lost Loss or Destroy n realization yed by lire or lost .. 2,406 18 11 21 11 7 2,406 18 11 21 11 7 Mines. Shortage in coal stocks at depots .. 1 Loss due to handling, evaporation, and 1 stone Free coal supplied to oertain members of staff in 1921 Loss di stone lue to handling, evaporation, ai e ind 1,001 10 7 1,001 10 7 Coal stooks .. .. .. .. 1 HlyOIlU Free co oal supplied to oertain members in 1091 lof 11 13 4 11 13 4 in 1UZ1 * Further losses j :s amounting to £35,328 are under Investigation. amount] jug IO £35,328 are under Investigation.

B.—l [Pt. ll].

16

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

Department and Particulars. Reason for writing off. Claims abanc Value of Stores. Claims abandoned. doned. Cash. Mines —continued. £ s. d. 63 5 8 120 15 0 245 19 6 3 0 0 51 17 2 15 18 10 £ s. d. Lignite Firewood Value of carrying equipment Weighing-machine Value of detonators Carbide, colza, &c. Value of stores and equipment Value of horse Rent due, lease No. 5439 Lost in transit Under-estimated sales, 1921-22 Loss on sales I lamaged Faulty Loss due to handling and other causes beyond control Broken or worn-out Found dead Judgment obtained, but enforcement proved abortive Estates wound up and no dividend for unsecured creditors Debtors will not acknowledge their debts, and proof of all the deliveries is not now available Debtors bankrupt or in indigent circumstances Loss on realization of security 509 17 8 20 0 0 18 0 0 Amount owing for coal supplied .. 164 12 6 Value of coal supplied 5 5 6 Rents and royalties 78 18 0 Loan to mining company 9,066 0 5 Naval Defence. Compasses account (H.M.S. " Chatham ") .. Loss on provisions issued on repayment (H.M.S. " Chatham ") Loss on provisions issued to H.M.S. " Philomel " Crockery, &c, issued io H.M.S. " Chatham " Provision account (H.M.S. " Chatham ") .. Provision account (H.M.S. " Philomel ") . . Coaling equipment, Naval Depot. . Clothing account (H.M.S. "Chatham") Medical stores (H.M.S. "Philomel") taken over from previous commissions Allotment of pay overpaid by AccountantGeneral of the Navy Articles lost or broken Issued at less than cost Issued at less than cost Found brok< n or missing on unpacking • • Loss on issue (make weight) Loss on issue (make weight) Lost Issued at less than cost Found unserviceable 10 18 2 143 4 3 45 15 11 2 12 4 22 10 0 1 12 0 12 3 0 43 8 9 4 13 4 Payee deserted 0 9 6 Post and Telegraph. Value of material Value of material Telephone charges and postage accounts . .. Deficient at stocktaking Condemned as useless and damaged Uncolleotable 3,065 14 2 1,090 3 5 121 6 8 Printing and Stationery. Value of parliamentary pu blieations Irrecoverable 26 8 9 Prisons. Vegetables supplied by New Plymouth Prison Value of food stores Dobtor bankrupt I .oss on issue of rations to prisoners 4 0 5 8 12 2 Public Works. Value of whare, furniture, tools, &o. Value of stores Value of stores Stores on issue to workmen Value of horse Stores at canteens Destroyed by fire Lost during flood or damaged by water .. Lost, stolen, or broken Men now untraceable Destroyed on veterinary recommendation Stores lost and bad debts ; debtors left works Receipt disputed Rebate on account of depreciation Irrecoverable Company went into liquidation ; there are no assets for unsecured creditors Local body interested was relieved of obligation to pay difference between cost of new site and amount received for old site 305 17 4 283 1 6 184 14 0 4 12 6 7 10 0 6 14 8 62' 6 6 Sawdust sold Sale of gelignite Arrears of rent Sale of scrap iron 11 0 6 33 0 0 0 8 0 37 9 6 Difference between cost of new post-office site, Papanui, and the amount received for the old site 125 0 0 Repatriation. Second-hand blankets obtained from Defence Department Issued to discharged soldiers in necessitous circumstances sent to relief-works at Akatarawa Loss on realization —owner bankrupt Debtors deceased, bankrupt, or turned out wasters Loss on realization on closing down Loss on inter-departmental transfer Loss on realization II 3 4 Milking plant (security) seized and sold Loans granted to discharged soldiers 119 11 7 5,127 6 2 Tauherenikau Training Farm Assets Weraroa Training Farm Office furniture 7,219 12 3 468 11 5 338 10 10 Tourist. 54 13 9 Wharfage Rebate allowed owing to launch-owners at Rotorua not obtaining the full benefit of wharves on account of low level of water Total 48,207 17 7 |65,294 6 1 £113,502 3 8

17

B.—l [Pt. ll].

GENERAL BALANCE-SHEET and SUMMARY of TRANSACTIONS for the FINANCIAL YEAR ended 31st March, 1924. CASH ACCOUNTS.

3—B. 1 [Pt. ll].

PUBLIC ACCOUNTS, 1923-1924.

Balances on 31i it March, 1923. Transactioj s, 1923-1924. Balances on 31st March, 1924. Dr. Cr. Dr. Cr. Dr. Cr. CONSOLIDATED FUND :— Ordinary Revenue Account.. State Coal-mines Account .. .. .. .. State Coal-Mines Sinking Fund Account Scenery Preservation Account Nauru and Ockan Islands Account Nauru and Ocean Island Sinking Fund Account Accounts of Local Bodies .. Deposits Account PUBLIC WORKS POND :— General Purposes Account .. Waihou and Ohinemuri Rivers Improvement Account Elkctriu Supply Account ADVANCES TO OTHER GOVERNMENTS ACCOUNT .. BANK OP NEW ZEALAND ACCOUNT CHEVIOT ESTATE ACCOUNT .. CONVERSION ACCOUNT DISCHARGED SOLDIERS SETTLEMENT ACCOUNT .. DISCHARGED SOLDIERS SETTLEMENT LOANS ACT 1920 DEPRECIATION FUND ACCOUNT .. EDUCATION LOANS ACCOUNT GENERAL PURPOSES RELIEF ACCOUNT .. HAURAKI PLAINS SETTLEMENT ACCOUNT .. HOWARD ESTATE ACCOUNT .. HUNTER SOLDIERS ASSISTANCE TRUST ACCOUNT KAURI-GUM INDUSTRY ACCOUNT .. LAND ASSURANCE POND ACCOUNT LAND FOR SETTLEMENTS ACCOUNT LAND FOR SETTLEMENTS ACCOUNT:— Discharged Soldiers Settlement Account .. Opening up Crown Lands for Settlement Account.. LOANS REDEMPTION ACCOUNT LOANS TO EMPLOYERS FOR WORKERS' DWELLINGS ACCOUNT .. MAIN HIGHWAYS ACCOUNT REVENUE FUND MAIN HIGHWAYS ACCOUNT CONSTRUCTION FUND MINING ADVANCES ACCOUNT NATIONAL ENDOWMENT ACCOUNT NATIONAL ENDOWMENT TRUST ACCOUNT .. NATIVE LAND SETTLEMENT ACCOUNT RAILWAYS IMPROVEMENT AUTHORIZATION ACT 1914 ACCOUNT .. RANGITAIKI LAND DRAINAGE ACCOUNT .. REMITTANCES FROM LONDON ACCOUNT .. REMITTANCES TO LONDON ACCOUNT SAMOAN LOAN SUSPENSE ACCOUNT SILVER AND BRONZE COIN ACCOUNT STATE ADVANCES LOANS ACCOUNT STATE FORESTS ACCOUNT .. SWAMP LAND DRAINAGE ACCOUNT WAR EXPENSES ACCOUNT .. WESTPORT HARBOUR ACCOUNT PUBLIC ACCOUNT CASH BALANCE INVESTMENT ACCOUNT RESERVE FUND ACCOUNT .. NEW ZEALAND CONSOLS ACCOUNT.. £ s. d. £ s. d. 5,637,089 13 10 30,344 12 7 24,980 0 0 4,139 19 0 16,394 10 1 £ s. d. 30,965,346 8 6 293,644 18 0 £ s. d. 30,282,970 12 5 300,039 9 6 10,426 16 6 2,224 9 1 98,212 15 9 7,227 5 5 31,406 6 0 1,292,678 1 6 £ s. d. £ . d. 4,954,713 17 9 36,739 4 1 35,406 16 6 3,144 8 5 40,754 3 7 7,227 5 5 14,471 13 10 600,661 11 8 3,219 19 8 73,853 2 3 9,279 12 1 444,979 12 9 26,214 4 3 1,136,996 2 7 441,553 18 8 15,143 1 6 1,952,918 13 3 19,988 5 3 875,000 0 0 189,067 5 10 6,118 4 4 355,781 18 1 4,566,003 19 11 75,633 15 9 1,048,034 0 4 187,749 7 10 5,012,473 9 6 62,151 15 11 201,289 7 1 232,977 0 9 888,023 8 3 1,661 1 8 1,106,174 0 0 65,215 18 2 875,000 0 0 208,418 0 11 6,073 15 2 237,974 8 11 10,884 14 0 44 9 2 1,699,168 17 9 30,235 9 1 1,581,361 8 7 155,939 6 8 243,625 12 8 34,801 5 8 9,049 6 5 295,680 12 6 10,153 16 11 109,511 16 3 749 17 4 44 2 1 18,097 13 6 105 4 3 505,841 18 8 56,704 7 5 100,488 0 4 2,949 11 8 102,157 2 5 749 17 4 758 11 4 22,977 3 0 5,907 11 4 532,044 2 2 212,643 14 1 48,433 0 6 27,597 0 5 1,694 12 7 1,371 2 9 2,088 11 1 74,231 6 4 120,597 0 7 2,085 12 0 6,968 0 7 80,033 13 5 146,799 4 1 10,724 16 0 480 16 8 50,020 0 0 276 16 5 121,412 16 1 24,279 18 10 58,351 8 6 19,877,506 17 8 186 2 4 1,099 12 6 46,754 0 6 60,044 13 3 19,874,076 17 8 33,198 17 8 2,174 1 5 46,590 0 0 90 14 1 249,681 7 3 129,368 3 8 2,618 7 11 111,356 15 1 1,399 15 6 30,209 11 7 850,529 12 5 4,891 10 7 3,586 14 5 119,867 0 6 416,706 6 8 19,054 3 4 59,307 2 2 12,823 15 5 133,173 8 5 8,607 1 3 415,646 19 6 11,855 8 11 124,663 3 0 10,006 16 9 29,150 4 5 831,475 9 1 1,148 7 2 55,563 18 9 470 10 3 179,789 6 1 3,713 19 8 2,508,973 6 1 1,905,000 0 0 8,000 0 0 50 4 2 2,600,000 0 0 336,789 0 3 61,020 4 7 2,367,135 3 1 40,024 14 5 100,000 0 0 1,905,000 0 0 8,000 0 0 138 11 2 2,600,000 0 0 312,613 11 0 63,166 2 7 4,043 1 5 59,432 19 11 100,000 0 0 382 3 3 155,613 16 10 5,859 17 8 145,881 4 5 19,408 5 6 2,000,000 0 0 475,991 14 0 2,000,000 0 0 475,991 14 0 Totals 17,016,872 3 6 69,024,943 14 11 65,758,863 18 7 382 3 3 13,750,704 0 -2 470 10 3

B.—l [Pt. ll].

18

PUBLIC ACCOUNTS, 1923-1924.

GENERAL BALANCE-SHEET AND SUMMARY OF TRAN SACTION S—continued. CASH ACCOUNTS-continued.

Balances on 31st March, 1923. Dr. Cr. Transactions, 1923-1924. Balances on 31st March, 1924. Dr. Cr. Dr. Cr. Dr. Cr. PUBLIC ACCOUNT:— £ s. d. Bank of New Zealand in the Dominion .. .. .. .. 4,950,892 18 9 Bank of New Zealand in London ADVANCE ACCOUNTS,:— Miscellaneous Imprests .. .. .. .. .. .. 272,805 9 9 Foreign Imprest Account .. .. .. .. .. .. 306,692 5 1 Conversion Account —Stock Agents.. .. .. .. .. 1,534 17 11 INVESTMENT ACCOUNTS:— Consolidated Fund,— Ordinary Revenue Account .. .. .. .. .. 1,212,918 14 0 State Coal-mines Account .. .. .. .. .. 10,000 0 0 State Coal-mines Sinking Fund Account .. .. .. 24,980 0 0 Nauru and Ocean Islands Account Nauru and Ocean Islands Sinking Fund Account Deposits Account .. .. ... .. .. .. 322,070 0 0 Public Works Fund :— General Purposes Account .. .. .. .. .. 230,000 0 0 Electric Supply Account .. .. .. .. .. 1,803,758 6 10 Cheviot Estate Account .. .. .. .. .. .. 181,640 0 0 Discharged Soldiers Settlement Account .. .. .. .. 250,000 0 0 Discharged Soldiers Settlement Loans Act 1920 Depreciation Fund Account .. .. .. .. .. .. .. .. 150,000 0 0 Education Loans Account .. .. .. .. .. .. 233,800 0 0 General Purposes Relief Account .. .. .. .. .. 27,500 0 0 Land Assurance Wund Account .. .. .. .. .. 65,890 0 0 Land for Settlements Account .. .. .. .. .. 29,350 0 0 Loans Redemption Account Main Highways Account Revenue Fund .. .. .. .. 110,000 0 0 National Endowment Account .. .. .. .. .. 82,000 0 0 National Endowment Trust Account Native Land Settlement Account .. .. .. .. .. 20,000 0 0 Railways Improvement Authorization Act 1914 Account .. . 806,000 0 0 Statf. Forests Account .. .. .. .. .. .. 166,843 19 1 War Expenses Account .. .. .. .. .. .. 2,475,663 0 10 Bank op New Zealand Account .. .. .. .. .. 875,000 0 0 Public Account Cash Balance Reserve Fund Account .. .. .. .. .. .. 2,000,000 0 0 New Zealand Consoi s Account .. .. .. .. .. 475 985 0 0 NEW ZEALAND CONSOLS ACCOUNT :— Bank of New Zealand .. .. .. .. .. .. 6 14 0 £ s. d. 68,929 13 0 £ s. d. £ s. d. 37,789,904 0 1 39,894,373 3 3 16,546,962 10 4 16,350,595 5 10 19,486,214 0 6 19,575,771 4 6 2,295,319 17 8 2,305,947 9 0 1,294 9 2 9,271,526 14 9 7,410,108 18 1 38,000 0 0 28,000 0 0 30,020 0 0 20,000 0 0 90,000 0 0 50,000 0 0 7,170 0 0 285,990 0 0 160,000 0 0 3,763,721 15 8 3,843,721 15 8 188,400 0 0 939,150 0 7 41,400 0 0 20,400 0 0 293,000 0 0 474,500 0 0 63,000 0 0 ! 1,750 0 0 104,000 0 0 296,700 0 0 9,000 0 0 j 13,000 0 0 8,000 0 0 j 215,000 0 0 ! 144,350 0 0 768,000 0 0 743,000 0 0 127,000 0 0 75,000 0 0 82,000 0 0 7,000 0 0 20,000 0 0 465,000 0 0 450,000 0 0 12,700 0 0 34,843 19 1 1,931,047 9 4 4,318,949 19 6 £ s. d. 2,846,423 15 7 127,437 11 6 183,248 5 9 296,064 13 9 240 8 9 3,074,336 10 8 20,000 0 0 35,000 0 o 40,000 0 0 7,170 0 0 448,060 0 0 150,000 0 0 1,053,008 6 3 202,640 0 0 68,500 0 0 £ s. d. 211,250 0 0 41,100 0 0 23,500 0 0 73,890 0 0 100,000 0 0 25,000 0 0 237,000 0 0 75,000 0 0 7,000 0 0 •• 821,000 0 0 144,700 0 0 87,760 10 8 875,000 0 0 100,000 0 0 100,000 0 0 2,000,000 0 0 475,985 0 0 6 14 0 Totals .. .. .. .. .. .. 17,085,331 6 3 l 68,929 13 0 94,012,376 8 4 97,278,456 4 8 13,750,321 16 11

B.—l [Pt. ll]

19

PUBLIC ACCOUNTS, 1923-1924.

GENERAL BALANCE-SHEET AND SUMMARY OF TRANSACTION s— continued. SUMMARY OF BALANCES OF CASH ACCOUNTS ON 31st MARCH, 1924.

Dr. £ s. d. Public Account .. .. .. .. .. .. .. 2,973,861 7 1 Consolidated Fund :— Ordinary Revenue Account Investment Account .. .. .. 3,074,336 10 8 State Coal-mines Account Investment Account .. .. .. 20,000 0 0 State Coal-mines Sinking Fund Account Investment Account .. 35,000 0 0 Nauru and Ocean Islands Account Investment Account .. .. 40,000 0 0 Nauru and Ocean Islands Sinking Fund account Investment Account .. .. .. .. .. .. .. 7,170 0 0 Deposits Account Investment Account .. .. .. 448,060 0 0 Public Works Fund :— ■ General Purposes Account Investment Account .. .. .. 150,000 0 0 Electric Supply Account Investment Account .. .-. .. 1,053,008 6 3 Cheviot Estate Account Investment Account .. .. .. 202,640 0 0 Discharged Soldiers Settlement Account Investment Account .. 68,500 0 0 Discharged Soldiers Settlement Loans Act 1920 Depreciation Fund Account Investment Account .. .. .. .. .. 211,250 0 0 Education Loans Account Investment Account .. .'. .. 41,100 0 0 General Purposes Relief Account Investment Account ... .. 23,500 0 0 Land Assurance Fund Account Investment Account .. .. .. 73,890 0 0 Land for Settlements Account Investment Account ... .. .. 100,000 0 0 Loans Redemption Account Investment Account .. .. .. 25,000 0 0 Main Highways Account Revenue Fund Investment Account.. .. 237,000 0 0 National Endowment Account Investment Account .. .. .. 75,000 0 0 National Endowment Trust Account Investment Account .. .. 7,000 0 0 Railways Improvement Authorization Act 1914 Account Investment Account .. .. .. .. .. .. .. .. 821,000 0 0 State Forests Account Investment Account .. .. .. .. 144,700 0 0 War Expenses Account Investment Account .. .. .. .. 87,760 10 8 Reserve Fund Account Investment Account .. .. .. .. 2,000,000 0 0 Bank of New Zealand Account Investment Account .. .. .. 875,000 0 0 Dominion and Foreign Advances .. .. .. .. .. 479,553 8 3 New Zealand Consols Account :— Bank of New Zealand .. .. .. .. .. .. 6 14 0 Investment Account .. .. .. .. .. .. 475,985 0 0 Total .. .. .. .. ..£13,750,32116 11 Cr, £ s. d. Consolidated Fund .. .. .. .. .. .. .. 5,693,119 1 3 Public Works Fund .. .. .. .. .. .. .. 1,995,858 9 11 Advances to the Governments Account .. .. .-. .. 65,215 18 2 Cheviot Estate Account .. .. .. .. - .. .. 208,418 0 11 Conversion Account .. .. .. .. .. .. .. 6,073 15 2 Discharged Soldiers Settlement Account .. .. .. .. 237,974 8 11 Discharged Soldiers Settlement Loans Act 1920 Depreciation Fund Account .. .'". .. .. .. .. .. .. 212,643 14 1 Education Loans Account .. .. .. .. .. .. 48,433 0 6 General Purposes Relief Account .. .. .. .. .. 27,597 0 5 Hauraki Plains Settlement Account .. .. .. .. .. 1,694 12 7 Hunter Soldiers' Assistance Trust Account .. .. .. .. 2,085 12 0 Kauri-gum Industry Account .. .. .. .. .. .. 6,968 0 7 Land Assurance Fund Account .. .. .. .. .. 80.033 13 5 Land for Settlements Account .. .. .. .. .. 146, 799 4 1 Land for Settlements Account : — Discharged Soldiers Settlement Account .. .. .. 33,198 17 8 Opening up Crown Lands for Settlement Account .. .. 2,174 1 5 Loans Redemption Account .. .. .. .. .. .. 46,590 0 0 Loans to Employers for Workers' Dwellings Account .. .. 90 14 1 Main Highways Account Revenue Fund .. .. .. .. 249,681 7 3 Mining Advances Account ■ .. .. .. .. .. .. 11,855 8 11 National Endowment Account .. .. .. .. .. 124,663 3 0 National Endowment Trust Account .. .. .. .. .. 10.006 16 9 Native Land Settlement Account .. .. .. .. .. 29,150 4 5 Railways Improvement Authorization Act 1914 Account .. .. 831,475 9 1 Rangitaiki Land Drainage Account .. .. ... .. .. 1,148 7 2 Silver and Bronze Coin Account .. .. .. .. .. Dr. 382 3 3 State Forests Account .. .. .. .. .. .. 155,613 16 10 Swamp Land Drainage Account .. .. .. .. ■■ 5,859 17 8 War Expenses Account .. .. .. .. .. .. 145,881 4 5 Westport Harbour Account .. .. .. .. .. .. 19.408 5 6 Reserve Fund Account .. .. .. .. .. .. 2,000,000 0 0 Bank of New Zealand Account .. .. .. .. .. 875,000 0 0 New Zealand Consols Account .. .. .. .. .. 475,991 14 0 Total .. .. .. .. .. £13,750,321 16 11

20

B.—l [Pt. II

PUBLIC ACCOUNTS, 1923-192 4.

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1924.

Receipts. Refunds. Net Revenue. ORDINARY REVENUE :-- Customs £ s. d. 7,361,790 12 1 £ s. d. 123,575 6 11 £ s. d. 7,238,215 5 2 Stamp and Death Duties— Adhesive stamps Duty on Instruments Death Duty Gift Duty Crown and Native Rates Fines and Penalties Impressed Stamps Licenses Bank Composition Totalizator Revenue Amusements-tax.. .. .. .. Miscellaneous 381,698 10 7 622,395 0 3 1,481,101 16 8 61,764 8 3 323 11 10 3,492 9 8 136,153 8 2 59,722 5 1 197,792 1 0 618,507 9 4 115,662 1 6 3,656 8 5 301,210 13 11 6,735 15 10 25,440 8 8 104 15 3 679 0 10 860 1 2 80,487 16 8 615,659 4 5 1,455,655 8 0 61,659 13 0 323 11 10 3,492 9 8 135,474 7 4 58,862 3 11 197,792 1 0 618,425 5 8 115,038 14 10 910 13 4 82 3 8 623 6 8 2,745 15 1 3,343,781 9 8 3,682,269 10 9 338,488 1 1 'Postal and Telegraph,— Postal Revenue .. .. .. .. Telegraph Revenue Telephone Revenue 1,291,809 13 2 729,701 3 2 814,730 8 8 155,000 17 6 1,136,808 15 8 729,701 3 2 814,730 8 8 2,836,241 5 0 155,000 17 6 2,681,240 7 6 Land-tax 1,426,462 11 0 1,442,835 17 1 16,373 6 1 Income-tax 3,833,776 3 4 52,244 9 11 3,781,531 18 5 Beer Duty 633,041 19 11 948 3 2 632,093 16 9 Railways 7,428,862 13 10 474,393 15 8 6,954,468 18 2 Registration and other Fees, — Aliens Act, 1908 Animals Protection Act, 1908 Animals Protection and Game Ace, 1921-22 (Part 111) Arms Act, 1908 Aviation Act, 1918 .. Births, Deaths, and Marriages By-laws Act, 1910 Cinematograph-film Censorship Act, 1916 Coal-mines Act, 1908 Copyright Aot, 1913 Crown Grant Fees Customs Law Aot, 1913 Dairy Industry Act, 1908 Dentists Act, 1908, and Amendment Act, 1911 Distillation Act, 1908 Explosives and Dangorous Goods Aot, 1908 Factories Act, 1908 Finance Act, 1915 (Part III) (Beer Duty) Finance Act, 1920 (Seotion 49) (fees for transfer of New Zealand Stock and Bonds from London to New Zoaland Registers) Fisheries Act, 1908 Friendly Societies Act, 1909 Health Act, 1920.. Hospitals and Charitable Institutions Act, 1909 Immigration Restriction Act, 1908 Incorporated Societies Act, 1908 Industrial Conciliation and Arbitration Act, 1908 Inspection of Machinery Aot 1908 Amendment Act, 1910 Land Agents Act, 1922 Licensing Aot, 1908 Margarine Act, 1908 Masseurs Registration Act Medical Aot, 1908 Midwives Aot, 1908 Mining Act, 1908 Native Land Aot, 1909 Native Land Court Fees New Zealand Consols Act, 1908 469 2 0 258 18 0 6,969 6 10 2,194 14 0 0 5 0 16,860 15 0 72 9 0 1,273 18 8 44 18 0 3 6 8 715 16 3 7,249 11 11 2,438 10 0 39 1 0 168 0 0 2,761 17 6 4,915 14 6 1,569 2 2 25 2 0 245 0 5 22 0 1 11 12 6 2 7 0 4 0 0 440 7 8 9 0 0 12 0 0 9 17 6 2 11 0 81 18 2 444 0 0 13 17 7 6,969 6 10 2,194 14 0 0 5 0 16,838 14 11 72 9 0 1,262 6 2 42 11 0 3 6 8 711 16 3 6,809 4 3 2,429 10 0 39 1 0 156 0 0 2,752 0 0 4,913 3 6 1,487 4 0 94 5 0 8,286 2 6 59 5 9 57 15 0 160 10 0 10,000 0 0 4 10 11 2 0 9 0 10 0 0 10 0 94 5 0 8,281 11 7 57 5 0 57 5 0 160 0 0 10,000 0 0 1,237 8 7 17,241 6 3 11,550 7 0 154 1 3 10 0 92 6 6 278 10 0 6,631 18 3 140 6 0 10 10 0 8 0 0 1 15 0 95 9 11 37 2 6 14 13 0 3 10 1,141 18 8 17,204 3 9 11,535 14 0 154 1 3 10 0 89 5 6 278 10 0 6,628 18 3 139 5 0 10 10 0 8 0 0 1 15 0 3 0 0 110 Carried forward .. 104,010 13 7 1,027 15 5 102,982 18 2 * Nona.—The dotails of Postal and Telegraph revenue have been com] idit. >iled from departmental roturns, and have not been certified b;

21

B.—l TPt. 111.

PUBLIC ACCOUNTS, 1923-1924.

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1924— continued.

Receipts. Refunds. Net Revenue. ORDINARY REVENUE—continued. Registbation and otheb Fees—continued. £ s. d. £ a. d. £ s. d. Brought forward .. .. .. 104,010 13 7 1,027 15 5 102,982 18 2 New Zealand Inscribed Stock Act, 1917 .. .. 1,008 17 6 0 10 0 1,008 7 6 Nurses Registration Act, 1908 .. .. .. 267 10 6 .. 267 10 6 Orchard and Garden Diseases Aot, 1908 .. .. 647 9 0 4 15 6 642 13 6 Orchard-tax Act, 1916 .. .. .. .. 1,900 9 5 4 15 0 1,895 14 5 Patents, Designs, and Trade Marks Act, 1921-2 .. 11,646 11 3 116 14 3 11,529 17 0 Plumbers Registration Aot, 1912 .. .. .. 416 17 6 0 10 0 416 7 6 Registration of Aliens Act, 1917 Servants'Registry Offices Act, 1908 .. .. 42 18 0 0 18 0 42 0 0 Shorthand Reporters' Act, 1908 .. . .. 220 .. 220 Slaughtering and Inspection Act, 1908 .. .. 28,132 9 6 3 10 6 28,128 19 0 Stock Act, 1908 .. .. .. .. .. 1,548 9 6 5 15 0 1,542 14 6 Stone-quarries Act .. .. .. .. 107 0 0 .. 107 0 0 Timber-export Act, 1908 Timber-floating Act, 1908 .. .. .. .. 82 10 0 .. 82 10 0 Tobacco Act, 1908 .. .. .. .. 101 10 0 ... 101 10 0 Tramways Act 1908 Amendment Aot, 1911 .. .. 104 0 0 .. 104 0 0 Valuation of Land Act, 1908 .. .. .. 63,894 0 4 152 0 6 63,741 19 10 Weights and Measures Act, 1908 .. .. .. 2,732 18 11 8 1 2 2,724 17 9 216,646 7 0 1,325 5 4 215,321 1 8 Marine, — Pilotage Rates and Harbour Fees .. .. .. 786 2 5 19 9 4 766 13 1 Shipping and Seamen Act, 1908 .. .. .. 87,386 16 3 122 18 11 87,263 17 4 Rents of Foreshores, Royalty, &c. .. .. .. 2,995 8 11 91 8 1 2,904 0 10 91,168 7 7 233 16 4 90,934 11 3 Interest on Public Moneys (details on separate statement) .. .. .. .. .. .. 646,883 5 4 991 8 2 645,891 17 2 Local Bodies Loans Act, 1908, Section 76, — Refund of cost of Roads and Bridges from proceeds of Disposal of Lands .. .. .. .. 23,060 16 8 109 2 8 22,951 14 0 Rents of Buildings (details on separate stateemnt) .. 26,132 3 4 51 2 3 26,081 1 1 Toobist and Health Resorts, — Receipts in respect of Reserves under the Tourist and Health Resorts Control Aot, 1908 .. .. .. 48,720 3 6 1,619 15 5 47,100 8 1 Miscellaneous (details on separate statement) .. 123,435 6 3 2,073 7 2 121,361 19 1 Totals of Ordinary Revenue .. .. 28,394,864 11 8 1,167,427 17 8 27,227,436 14 0 TERRITORIAL REVENUE Rents from Leases .. .. .. .. 190,436 15 2 3,608 7 10 186,828 7 4 Royalties .. .. .. .. .. 17,532 7 1 1,605 3 7 15,927 3 6 Under Coal-mines Aot, 1908, — Miscellaneous .. .. .. .. .. 97 5 9 30 0 0 67 5 9 Receipts on aocount of Assignments of Coal Leases 50 0 0 50 0 0 Rents from Leases .. .. .. .. 2,018 12 0 91 17 0 1,926 15 0 Royalties .. .. .. .. .. 5,116 9 0 0 10 8 5,115 18 4 Rents from Licenses .. .. .. .. 60 1 3 .. 60 1 3 Miscellaneous .. .. .. .. .. 15,152 17 4 2,772 18 1 12,379 19 3 Marine Department Leases .. .. .. 72 8 9 .. 72 8 9 Totals of Territorial Revenue .. .. 230,536 16 4 8,158 17 2 222,377 19 2 GBAND Totals .. .. .. 28,625,401 8 0 1,175,586 14 10 27,449,814 13 2

B.—l [Pt. ll].

22

PUBLIC ACCOUNTS, 1923-1924.

DETAIL STATEMENT of ORDINARY REVENUE INTEREST on PUBLIC MONEYS for the FINANCIAL YEAR ended 31st March, 1924.

Interest on Public Moneys:— £ s. d. £ s. d. £ s. d. On credit balances of— The Foreign Imprest Account, London .. .. . 839 3 0 The New Zealand Public Account, London .. .. .. 1,214 11 8 The Public Debt Charges Account, London .. .. • • 32 8 5 The Public Account, Wellington .. .. .. 19,002 0 11 The Receiver-General's Deposit Account .. .. 1,129 13 6 22,277 17 0 On account 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 .. .. 50,000 0 0 Pinal dividend—■ On £025,000 preference "B" shares for year ended 31st March, 1923 .. .. .. 37,500 0 0 Interim dividend on £025,000 Preference " B" shares for year ended 31st March, 1924 .. 25,000 0 0 112,500 0 0 Deposits Account .. .. .. •• •• 13,970 2 11 Education Loans Account . . .. .. • • 6,032 7 5 Loans Redemption Account .. .. ■ ■ • • 298 6 10 New Zealand Consols Account .. .. .. 20,460 5 7 Ordinary Revenue Account .. .. . ■ • ■ 80,837 8 0 Public Account Cash Balance Investment Account . . . . 316 8 9 Public Works Fund .. • • . • •• 32,406 13 5 Railways Improvement Authorization Act 1914 Account .. 38,363 12 1 Reserve Fund Account . .. .. .. •• 90,549 14 10 War Expenses Account .. .. .. .. •• 78,507 10 0 Workers' Dwellings Account .. .. ■. • ■ 30 18 2 474,879, 8 0 On sinking funds held by the Public TrusteeLocal Bodies'Loans Act, 1908, Sinking Fund Account .. 35,982 0 0 State Advances Act, 1913, ssction 26 (6) (a), Sinking Fund Account .. .. . • •• 6,180 8 8 War and Defence Loans Sinking Fund Account .. .. 8,671 1 0 50,833 9 8 On account of miscellaneous advances — For grass-seed by Lands and Survey Department .. .. 2 2 10 Land Settlement Finance Act, 1909—Owersby Land Settlement Association . • •• 18 0 6 To Mangawara River Board, by Internal Affairs Department .. . ■ .. • ■ • • ■ • 32 9 3 To Gore Borough Council (Protective-works) .. . 147 0 2 To Kairuru Marble Company .. .. •. • • 185 11 2 Motor-cars sold by Education Department .. .. .. 21 2 3 Motor-cars sold by Valuation Department .. .. . • 66 10 0 For lime by Lands and Survey Department .. .. 9 16 0 Debentures under Hutt Road Act, 1915 .. .. . • 2,535 0 0 To W. J. Mathers, injured Railway employee, by Internal Affairs Department .. .. •• •• 16149 To Discharged soldiers under Repatriation Act, 1918.. .. 5,046 4 8 To Greymouth Harbour Board in terms of section 7 of the Grevmouth Harbour Board Amendment Act, 1920.. 776 5 0 To Thames Borough Council on account of pumping plant .. •• •• 57 18 0 To Uawa County Council . • • ■ • • • • 45 18 11 On sale of military stores •• •• •• 40 17 2 On Crown land adjoining Te Mata Settlement .. . ■ 249 11 5 To Consolidated Oiliields of Taranaki (Limited). . . . • 20 9 6 On advances from Vote, Agriculture, for assistance of Fruit-preserving Industry .. .. • • • • "'"24 10 10 On refund by Public Trustee on account of Angland Estate • • • • • • • • ■ ■ • • 1 10 9 Adjustment of refund charged to Interest on Public Moneys in previous year .. •• •• •• 476 9,70.2 U o j On account of loans to local bodies under Local Bodies' Loans Act, 1908 .. .. •• •• •• •• 88,368 7 11 j Less Bank of England fractions of interest credited 646,061 3 9 | to Intorost on Public Moneys, 1922-23 .. •• 119 9 2 Less Interest on Loan. Brighton Terraces (Limited) credited to Interest on Public Moneys in previous year, now transferred to Mining Advances Account .. 17 19 11 Less adjustment of amount credited 1922-23 .. .. 31 17 6 169 6 7 Total •• £645,891 17 2

23

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1923-1924.

DETAIL STATEMENT of RECEIPTS of RENTS of BUILDINGS for the FINANCIAL YEAR ended 31st March, 1924. £ s. d. Post and Telegraph.. .. .. .. .. .. .. .. .. 8,353 110 Justice .. .. .. .. . . .. .. .. .. . . 82 511 Prisons .. . . .. .. .. .. .. .. .. .. 442 8 6 Police .. .. .. .. . . . .. .. .. .. 302 4 0 Internal Affairs .. .. .. . . .. .. . . .. .. 192 0 0 Mental Hospitals .. .. .. .. .. .. .. .. .. 706 15 4 Health . . .. .. .. .. .. .. .. .. .. 329 9 4 Defence .. .. .. .. .. .. .. .. .. .. 4,372 5 1 Customs .. .. .. . . .. .. .. .. .. .. 50 19 10 Marina .. .. .. .. .. .. .. .. .. . . 86 12 3 Labour .. .. . . .. .. .. .. .. .. .. 76 17 7 Lands and Survey .. .. .. .. .. .. .. .. .. 100 Agriculture .. .. .. .. .. .. .. .. .. 2,253 0 10 Tourist .. .. .. .. .. .. .. .. 419 10 10 Education .. .. .. .. .. .. .. .. .. .. 821 7 3 Public Works .. .. .. .. 1. .. .. .. .. 7,411 2 6 Treasury (Advance to Hunua Dairy Company) .. .. .. .. .. .. 180 0 0 Total .. .. .. .. .. .. .. £26,081 1 1

B.—] [Pt. ll].

24

PUBLIC ACCOUNTS, 1923-1924.

DETAIL STATEMENT of MISCELLANEOUS ORDINARY REVENUE for the FINANCIAL YEAR ended 31st March, 1924.

Miscellaneous Revenue. Cash seized by police Con science-money Estreated recognizances Exchange, commission, discount, &o. Fees received in respect of— Analyses under Sale of Food and Drugs Act, 1908 Department. Police Treasury Justice Treasury £ s. d. £ s. d. £ s. d. 13 8 1 121 2 3 92 0 0 13,807 9 0 Health Customs Internal Affairs Ill 19 0 19 8 6 19 19 0 151 6 6 11 11 0 97 5 0 40 3 0 3 5 0 2 7 3 0 10 0 2,172 15 2 30 13 3 5 19 6 \ King's Counsel Laboratory fees Licenses, Defence whares Miners' rights, Rotorua Miscellaneous Native Reserve, Urowera district Passport fees Redemptions, Customs Department Searches, Wardens' Courts Teachers' certificates, licenses, and examinations Transfer of loans Whaling license fee Justice Internal Affairs Defence Mines Various Justice Internal Affairs Customs Justice Education Treasury Marine 513 11 5 0 10 0 200 0 0 Fines under — Defence Act, 1909 Sale of Food and Drugs Act, 1908 .. 3,229 17 1 Defence Health 65 14 8 2 7 0 68 1 8 Forfeited deposit under Local Elections and Polls Act, 1908 Hire of equipment m Internal Affairs Defence Health Internal Affairs Public Works.. 1 12 0 405 14 7 4 14 0 2 10 0 257 4 0 670 2 7 28 8 7 Poundage received by High Commissioner on income-tax on dividends Profit on sale of British war-loan stock— Ordinary Revenue Investment Account Doposits Account Investment Account War Expenses Investment Account Internal Affairs Treasury Treasury War Expenses 32,738 13 4 8,8.14 15 10 3,907 15 9 45,461 4 11 Profit on sale of Government sugar Industries and Commerce .. Public Works.. Rent of Mokau Ferry Receipts from irrigation and water - supply schemes Sale of old buildings 20,000 0 0 40 0 0 Public Works.. Defence Education Police Public Works.. Marine 151 10 0 228 9 6 10 0 0 221 5 0 54 19 6 2,790 11 0 Carried forward .. 066 4 0 86,990 1 2

25

B.—l [Pt. ll]

PUBLIC ACCOUNTS, 1923-1924.

DETAIL STATEMENT of MISCELLANEOUS ORDINARY REVENUE for the FINANCIAL YEAR ended 31st March, 1924— continued.

4—8.l [Pt. ll].

£ s. d. £ s. d. £ s. d. 86,990 1 2 Brought forward Miscellaneous Revenue— continued. Department. Sales, miscellaneous— Customs seizures Electric current by Defence Department Fire-arms Land taken for formation of street Liquor confiscated by Polico Department Maori curios, dfce. Motor cars, cycles, &c. Customs Defence Police Public Works.. Police [nternal Affairs Agriculture Education Health Internal Affairs Labour Lands & Survey Mental Hospitals Police Prisons 9 3 7 350 19 2 41 6 9 25 0 0 107 16 6 34 14 7 162 14 0 1,124 15 11 303 8 0 152 8 6 110 0 0 182 19 3 45 0 0 96 1 6 97 0 0 Agriculture Crown Law Customs Defence Education Electoral Industries and Commerce .. Health Internal Affairs Justice Labour Lands & Survey Marine Mines Pub. Serv. Com. Public Works.. State Coal-mines Stamp Valuation 750 9 7 3 13 2 53 0 0 900 5 10 3,808 3 10 12 15 0 2,274 7 2 Obsolete stores 34 11 0 650 9 7 231 9 4 2 0 0 9 3 7 7 4 0 363 6 0 11 7 3 15 0 0 96 10 0 55 7 11 13 10 0 4 0 0 Publications and lantern-slides from High Commissioner's Office Scales confiscated by Labour Department Trout I 7,028 6 1 Internal Affairs Labour Internal Affairs 81 18 11 16 18 0 554 10 6 Storage of powder 'Polls collected at Nine-mile F'erry Transfer of rates to Consolidated Fund under Hauraki Plains Amendment Act, 1922 Unclaimed moneys— Under the Public Revenues Act, 1910 — Courts of Law Trust Customs deposits Gaolers' deposits Goldfields deposits Intestate estates received from Public Trustee Land revenue deposits Marine deposits Money found on premises and prisoners .. Receiver-General s deposits Internal Affairs Public Works.. Lands &, Survey Treasury Treasury Treasury Treasury 542 15 7 2 0 0 12 18 2 139 8 II 10,525 7 3 1,639 13 11 168 0 9 156 9 7 Treasury Treasury Treasury Treasury Treasury 7,570 I JO 69 13 9 23 12 1 5 13 2 54 19 6 Emigrant's deposit Miscellaneous deposits Under the Unclaimed Moneys Act, 1908 Amount in excess of that required to balance Pensions Account Bank of England fractions of interest Excess cash in offices Money found among papers Unclaimed compensation for land taken for communication between lakes Rotomahana and Tarawcra Unpresented cheques Dividends unclaimed — 3-per-cent. 1945 stock .. 3£-per-cent. 1940 stock 4-por-cent. 1929 stock Talisman Consolidated (Limited) Treasury Treasury Treasu ry 8,421 6 0 10 0 0 3,038 14 0 684 7 3 Treasury Treasury Treasury Treasury 75 1 6 245 7 3 1 0 0 4 'Treasury Treasury 28 14 0 3 8 7 Treasury Treasury Treasury Treasury 3 0 0 24 16 7 159 5 11 70 5 11 257 8 5 12,765 10 4 Carried forward 112,245 3 0

B.—l fPT IT

26

PUBLIC ACCOUNTS, 1923-1924.

DETAIL STATEMENT of MISCELLANEOUS ORDINARY REVENUE for the FINANCIAL YEAR ended 31st March, 1924— continued.

Brought forward £ s. d. 112,245 3 tl Miscellaneous Revenue — continued. Department. Public Works.. Mines Lands & Survey 395 9 I I 1,524 II 11 26 11 3 Water-power license revenue Water-race receipts Wharf dues Miscellaneous— Amount charged to unauthorized expenditure instead of State Coal-mines Account in 1921-22 Annual charge for pipe-line Canteen rights Discharges from Navy Equity in exchange part section of land, Denniston Expenses of Survey, Tahaia Settlement. Imperial war risk premiums Interest on contract deposits Overcharges for coach and steamer fares Payment of balance of purchase price, Burnham Estate Police penalty Portion of salary of engineer engaged on drainage-work at Ilarihari, Wostland Repayment of loan for grass-seed Repayment of loan for lime Repayment of loan, Mangawara River Board Repayment of loan, Grey River Valley Syndicate Repayment of loan, W. J. Mathers.. ' Repayment of loan, Donbank, Y.M.C.A. Repayment of legal expenses and salaries, Ashburton High School Board Repayment of amount due to Board of Pensions, Canada Refund of postages, &c. Refund of rent of mining claims Refund of university fees and training college bonds Refund of advances made by High Commissioner from Relief Funds Refund of advances by New Zealand Government Agent, Sydney Refund of overpayments .. Refund of rates Refund of damage to. bicycle Refund of expenditure incurred for swampland drainage Refund of amount of pension and penalty under the Pensions Aot, 1913 Rent of hoarding Rent of portion of High Commissioner's Office Rent of sand-pits Recoveries by Tourisl Department.. Reoovery from Imperial Government re Tongariro Salary licensing clerk, Port Chalmers, 1st April, 1915, to 31st Maroh, 1923, reoovered from Port Clialmers Borough Council Sale of oigars, &o. Sale of wool by High Commissioner on account of Agriculture Department Sundries Refund of railway fares, &c. Sundry royalties Miscellaneous small amounts Surplus Trentham canteen funds .. Surplus cash at, railway-stations Transfer from Mining Advances Account of repayment of principal, Consolidated Oilfields of Taranaki (Limited) .. .. ' .. Value of improvements, Janefield cstato Water charges, Lake Takapuna Board of Control Mines Public Works.. Defence Naval Defence Lands & Survey Lands & Survey Treasury Treasury Tourist Education Justice Lands & Survey Lands & Survey Lands & Survey Internal Affairs Mines internal Affairs Internal Affairs Education Pensions Internal Affairs Mines Education 00 12 I I I 10 0 10 10 0 111 0 0 100 0 0 90 12 9 1,047 11 6 2 19 11 48 6 5 775 0 0 2 0 0 81 7 1 34 15 1 48 3 10 850 0 0 939 17 0 5 13 1 500 0 0 100 0 0 1110 0 30 14 10 50 6 9 44 10 9 Internal Affairs 143" 15 0 Internal Affairs Treasury Treasury Nat. Provident 13 0 0 I 4 1 10 12 0 5 0 0 Lands & Survey279 10 6 Pen sions Public Works.. Internal Affairs Public Works.. Tourist 18 0 0 I 10 (I 150 0 0 9(1 0 0 II 17 11 Internal Affairs 1 4 0 Justice Internal Affairs 160 0 0 78 13 6 Agriculture 9 10 7 Various Various Various Defence Railway 73 18 1 30 14 3 14 0 7 7 9 7 69 0 I Mines Agriculture 039 0 0 250 0 0 Lands & Survey 442 6 5 Less refunds of amounts credited to Miscellaneous Revenue in previous years 121,587 9. 7 225 10 (i Total .. £121,361 19 1

27

B.—l [Pt. ll].

P ÜBLIG ACCOUNTS, 1923-1924.

DETAIL STATEMENT of CONSOLIDATED FUND (ORDINARY REVENUE) RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS for the FINANCIAL YEAR ended 31st March, 1924.

£ s. d. £ s. d. Trioasury Department : — Permanent Charges— Interest— Amount received from the State Advances Office, Housing Branch, being accrued interest at 4 per cent, to 31st March, 1923, on £319,918 Is. 7d., expenditure from 1st April, 191.1, to 31st March, 1920, from Public Works Fund under Vote—Workers' Dwellings Less amount recovered from Workers' Dwellings Account in 1922-23 .. 97,061 12 2 52,100 0 0 Refund of advanco mado by the High Commissioner to stranded NewZealanders .. • • .. .. 44,961 12 2 2 10 0 Unauthorized :— Lands and Survey Department— Refund of advances made by District Treasury Officer, Auckland, on account of purchase of kauri-gum Treasury Department— Refund of amount advanced to Brigadier-General C. N. Watts, Imperial Army Department of Agriculture— , Refund by Bank of New Zealand, London, of unexpended balance of letter of credit issued in favour of Sir Thomas Mackenzie, High Commissioner, whilst investigating markets for New Zealand produce in America 44,964 2 2 461 0 7 1.65 0 0 136 0 0 762 0 7 Total £45,726 2 9

B.—l [Pt. ll].

28

PUBLIC ACCOUNTS, 1923-192 4.

STATEMENT of the DISBURSEMENTS of the CONSOLIDATED FUND (Ordinary Revenue Account) for INTEREST for the FINANCIAL YEAR ended 31st March, 1924.

Act. Gross Interest charged to Ordinary Revenue Account. Recoveries. Net Interest charged to Ordinary Revenue Account. Aid to Publio Works and Land Settlement Act, 1896 £ s. d. 9,375 0 0 £ s. d. £ s. d. 9,375 0 0 Aid to Public Works and Land Settlement Act, 1900 4,140 2 2 4,J40 2 2 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 7,031 15 0 7,031 15 0 Aid to Public Works and Land Settlement Act, 1903 24,184 11 5 24,184 11 5 Aid to Public Works and Land Settlement Act, 1904 11,310 0 0 11,310 0 0 Aid to Public Works and Land Settlement Act, 1905 9,859 0 0 9,859 0 0 Aid to Public Works and Land Settlement Act, 1906 37,819 5 2 37,819 5 2 Aid to Public Works and Land Settlement Act, 1907 27,093 13 2 27,093 13 2 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, .1.910 9,428 2 2 9,428 2 2 Aid to Public Works and Land Settlement Act, 1911 6,960 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 Settlement Act, 1914 109,185 5 4 109,185 5 4 Aid to Public Works and Land Settlement Act, 1921 80,213 15 4 80,213 15 4 Aid to Water-power Works Aot, 1910 Less recovered from Electric Supply Account 19,942 10 0 19,942 10 0 Appropriation Aot, 1912 (Irrigation and Water-supply) 600 0 0 600 0 0 Appropriation Act, 1917 (Section 22), (Cold-storage Advances Account) Less recovered from Cold-storage Advances Account 800 0 0 800 0 0 Appropriation Act, 1918 (Section 33), (Waimarino Busheire Relief) Less recovered from Waimarino Bush-fire Relief Account and General Purposes Relief Acoount 3,000 0 0 3,000 0 0 Coal-mines Act, 1908 Less recovered from State Coal-mines Acoount 6,150 0 0 6,150 0 0 Coal-mines Act, 1908, and Appropriation Act, 1912 .. Less recovered from State Coal-mines Account 1,000 0 0 1,000 0 0 Discharged Soldiers Settlement Act, 1915, and Amendment Act, 1916 Less recovered from [ Discharged Soldiers Settlement Account 4,500 0 0 4,500 0 0 | Discharged Soldiers Settlement Act, 1915, and Finance Act, 1917 (Section 82) Less recovered from Discharged Soldiers Settlement Account 17,050 0 0 17,050 0 0 Discharged Soldiers Settlement Act, 1919 (Section 4), (Land for Settlements) 135,396 3 1 135,396 3 1 Discharged Soldiers Settlement Loans Act, 1920 .. Less recovered from Discharged Soldiers Settlement Account 99,702 14 3 99,702 14 3 District Railways Purchasing Acts, 1885-86 1,600 0 0 1,600 0 0 Education Purposes Loan Act, 1919 Less recovered from Masterton Trust Lands Trust.. 33,645 10 9 178 10 0 33,467 0 9 Electric-power Works Loan Act, 1919 Less recovered from Electric Supply Account 3,040 0 1 3,040 0 1 Carried forward 677,064 7 11 155,363 14 4 521,700 13 7

29

B.—l [Pt. II

PUBLIC ACCOUNTS, 1923-1924.

STATEMENT of the DISBURSEMENTS in respect of INTEREST—continued.

Act. Gross Interest charged to Ordinary Eevenue Account. Recoveries. Net Interest charged to Ordinary Rovenue Account. £ s. d. £ s. d. £ s. d. Brought forward 677,064 7 11 155,363 14 4 521,700 13 7 Finance Act, 1909 (Public Works) .. 2,110 10 10 2,110 10 10 Finance Act, 1915 (Section 105), (Public Works) 78,078 5 8 78,078 5 8 Finance Act, 1915 (Section 106) Less — £ s. d. Portion of Bank Orders not required—£4 10s.; £2 5s. .. 6 15 0 Recovered from Land for Settlements Account, .. .. 26,790 15 0 Recovered from State Advances Account .. .. .. 450 0 0 Recovered from Mining Advances Account .. .. .. 360 0 0 72,831 7 6 45,223 17 6 27,607 10 0 Finance Act, 1916 (Section 35) 553.765 13 9 553.705 J3 9 Finance Act, 1916 (Section 49), (Public Works) 42,867 2 5 42,867 2 5 Finance Act, 1916 (Section 50), (State Forests) Less recovered from State Forests Account.. 2,220 5 0 2,220 5 I) Finance Act, 1916 (Section 50), and Finance Act, 1920 (Section 16), (Statu Forests) Less adjustment of overcharge in 1922-1923 I,800 0 0 342 2 5 Less recovered from State Forests Account Less adjustment of overcharge 1922-1923 1,457 17 7 1,800 0 0 342 2 5 31,042 10 2 1,457 17 7 FINANCE Act, 1917 (Section 77), (Aid to Public Works) 31,042 16 2 Finance Act, 1918 (Section 10), (War Expenses) 463,680 16 7 463,680 16 7 Finance Act, 1918 (No. 2), Part IV (War Expenses).. 135,697 12 6 135,697 12 6 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 recovered from Cold-storage Advances Account.. 2,776 5 0 2,776 5 0 Finance Act, 1918 (No. 2), (Section 31), (Discharged Soldiers) Less recovered from Discharged |Soldiers Settlement Account 47,412 16 11 47,412 16 11 Finance Act, 1918 (No. 21, (Section 32), State Forests) Less recovered from State Forests Account 8,600 0 0 8,600 0 0 Finanok Act, 1919 (Section 5), (Public Works) 0,750 0 0 6,750 0 0 Finance Act, 1920 (SECTION 15), (Public Works) Finance Act, 1920 (Section 15), (Nauru and Ocean Islands) Less recovered from Nauru and Ocean Islands Account 104,328 15 4 30,000 0 0 104,328 15 4 30,000 0 0 9,209 13 10 Finance Act, 1921 (Section 10), (Public Works) 9,269 13 10 F'inance Act, 1921-22 (Section 26) Less recovered from the Samoan Administration 4,183 11 3 4,183 11 3 Carried forward 2,376,887 18 3 279,622 0 I 2,097,265 18 2

B.—l [Pt. ll]

30

PUBLIC ACCOUNTS, 1923-1924.

STATEMENT of the DISBURSEMENTS in respect of INTEREST—continued.

Gross Interest Net Interest Act. charged to Ordinary Recoveries. charged to Ordinary Revenue Account. Revenue Account. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. .. 2,376,887 18 3 279,622 0 1 2,097,265 18 2 Fishing Industry Promotion Act, 1919 .. .. 252 4 6 Less recovered from Fishing Industry Promotion .. 252 4 6 Account Forests ACT, 1921-22 .. .. .. .. 792 2 5 Less recovered from State Forests Account.. .. .. 792 2 5 Fruit-preserving Industry Act, 1913 .. .. 778 10 0 Less recovered from Fruit-preserving Industry Account .. 1,167 15 0 Cr. 389 5 0 Fruit-preserving Industry Act, 1913, and Finance Act, 2,340 1 7 1917 (Section 80) Less recovered from Fruit-preserving Industry Account .. 3,432 5 7 Cr. 1,092 4 0 Government Railways Act, 1908— Railways Improvement Authorization .. .. 10,848 0 0 .. 10,848 0 0 Government Railways Act, 1908— Finance Act, 1909 .. .. .. .. .. 2,542 10 0 .. 2,542 10 0 Government Railways Amendment Act, 1910 .. 7,162 14 0 .. 7,162 14 0 Greymouth Harbour Board Act, 1884 .. .. 4,000 0 0 Less recovered from Greymouth Harbour Board .. .. 4,000 0 0 Harbours Act, 1908, and Greymouth Harbour Loans 10,400 0 0 Consolidation Act, 1910, and Amendment Act, 1910 Less recovered from Greymouth Harbour Board .. .. 10,400 0 0 Hauraki Plains Amendment Acts, 1913-14 .. .. 1,807 10 0 Less recovered from H aura ki Plains Settlement .. 1,807 10 0 Account Hauraki Plains Amendment Act, 1913, and Appropria- 3,385 0 0 tion Act, 1918 (Section 43) Less recovered from Hauraki Plains Settlement .. 3,385 0 0 Account Hauraki Plains Amendment Act, 1913, and Appropkia- 2,250 0 0 tion Act, 1919 (Section 18) Less recovered from Hauraki Plains Settlement .. 2,250 0 0 Account Hauraki Plains Amendment Act, 1913, and Finance Act, 4,500 0 0 1920 (Section 16) Less recovered from Hauraki Plains Settlement .. 4,500 0 0 Account Hauraki Plains Amendment Act, 1913, and Finance Act, 2,350 0 0 1921-22 (Section 32) Less recovered from Hauraki Plains Settlement .. 2,350 0 0 Account Hauraki Plains Amendment Act, 1913, and Finance Act, 2,730 7 3 1922 (Section 17) Less recovered from Hauraki Plains Settlement .. 2,736 7 3 Account Housing Act, 1919 (Section 30), (Housing Account) .. 18,558 0 0 Less recovered from State Advances Account .. .. 18,558 0 0 Housing Act, 1919 (Section 46), (Loans to Employers 178 17 6 son Workers' Dwellings Account) Less recovered from Loans to Employers for Workers' .. 178 17 6 Dwellings Account Hutt Railway and Road Improvement Acts, 1903, 1905, 13,494 2 0 .. 13,494 2 0 1907, and 1910 Irrigation and Water-supply Act, 1913 .. .. 4,218 4 0 .. 4,218 4 0 Kauri gum Industry Amendment Act, 1914 .. .. 2,165 0 0 Less recovered from Kauri-gum Industry Account .. .. 2,165 0 0 Kauri-gum Industry Amendment Act, 1914, and Appro- 1,110 0 0 priation Act, 1918 (Section 45) Less amount recovered from Kauri-gum Industry .. .. 1,110 0 0 Lands Improvement and Native Lands Acquisition 18,000 0 0 .. 18,000 0 0 Act, 1894 Carried forward .. .. .. .. 2,490,757 1 6 338,707 2 4 2,152,049 19 2

B —1 [Pt. II]

31

PUBLIC ACCOUNTS, 1923 1924.

STATEMENT of the DISBURSEMENTS in respect of INTEREST—continued.

Gross Interest Net Interest Act. charged to Ordinary Recoveries. | charged to Ordinary Revenue Account. | Revenue Account. I £ s. d. £ s. d. £ s. d. Brought forward .. .. .. .. 2,490,757 1 6 338,707 2 4 2,152,049 19 2 Land for Settlements Act, 1908 .. .. .. 82,561 13 1 Less recovered from Land for Settlements Account .. . . 82, .')(> 1 13 1 Land Laws Amendment Act, 1913 .. .. .. 69,132 0 0 Less recovered from Land for Settlements Account .. .. 69,132 0 0 Land Laws Amendment Act, 1913, and Appropriation 23,165 0 0 Act, 1918 (Section 42) Less recovered from Land for Settlements Account .. .. 23,165 0 0 Local Bodies' Loans Act, 1908, and Government Loans 10,012 0 0 .. 10,012 0 0 to Local Bodies Act, 1886 Local BODIES' LOANS ACT, 1908 .. .. .. 85,987 2 5 .. 85,987 2 5 Maori Land Settlement Act, 1905 .. .. .. 8,148 17 6 .. 8,14-8 17 6 Maori Land Settlement Amendment Act, 1907 .. 2,250 0 0 .. 2,250 0 0 Mining Amendment Act, 1913 .. ., .. 482 10 0 Less recovered from Mining Advances Account .. .. 482 10 0 Mining Amendment Act, 1913, and Amendment Act, 1919 1,284 2 6 Less recovered from Mining Advances Account .. .. 1,284 2 6 Native Land Amendment Act, 1913 .. .. .. 82,976 18 8 Less recovered from Native Land Settlement Account .. 82,976 18 8 Native Land Purchase Act, 1892 .. .. .. 5,625 0 0 .. 5,625 0 0 Naval Defence ACT, 1909 .. .. .. .. 47,539 8 4 .. 47,539 8 4 New Zealand CONSOLS ACT, 1908 .. .. .. 18,975 11 5 .. 18,975 11 5 New Zealand Loans Act, 1908, and Consolidated Loan 585 0 0 .. 585 0 0 Act, 1867 New Zealand Loans Act, 1908:— Consolidated Stock Act, 1884 .. .. .. 30,613 0 0 .. 30,613 0 0 Defence and other Purposes Loan Act, 1870 .. .. 4,500 0 0 .. 4,500 0 0 General Purposes Loan Act, 1873 .. .. .. 2,436 0 0 .. 2,436 0 0 Immigration and Public Works Loan Act, 1870 .. 1,255 10 0 .. 1,255 10 0 New Zealand Consolidated Stock (London Issue, 1929, 1940, 2,099,551 7 0 and 1945) 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 recovered from State Advances Office .. .. 135,381 9 2 Interest recovered on stock created for purposes of Native Land Settlement Account .. .. 149 4 6 Interest recovered on stock croated for purposes of State Coal-mines Account .. .. .. 35 5 10 .. 182,649 13 4 1,916,901 13 8 • New Zealand Consolidated Stock (London Issue, 1943-1963) 435,381 2 4 IjOSS Interest recovered from State Ad- £ s. d. varices 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 rospect of inscribed stock created for conversion .. .. .. 34,346 0 8 159,993 10 10 275,387 11 6 Carried forward .. .. .. .. 5,503,219 4 9 940,952 10 9 4,562,266 14 0

B.—l [Pt. ll]

32

PUBLIC ACCOUNTS, 1923-1924.

STATEMENT of the DISBURSEMENTS in respect of INTEREST— continued.

Act. Gross Interest charged to Ordinary Revenue Account. Recoveries. Net Interest charged to Ordinary Revenue Account. £ s. d. 5,503,219 4 9 £ s. d. 940,952 10 9 £ s. d. 4,562,266 14 0 Brought forward .. ew Zealand Loans Act, 190S— -continued. New Zealand Consolidated Stock, 1933-1943 — Aid to Public Works and Land Settle- £ s. d. ment Act, 1922 .. .. .. 60,000 0 0 New Zealand State-guaranteed Advances Act, 1909-1910— Land for Settlement Branch .. 4,200 0 0 Advances to Settlers Branch .. 800 0 0 Advancos to Workers Branch .. 15,000 0 0 20,000 0 0 80,000 0 0 Less recovered from State Advances Office.. 60,000 0 0 New Zealand Consolidated Stock, 1935-1945— Aid to Public Works and Land Settlement Act, 1902 .. .. .. 1,504 3 4 Aid to Public Works and Land Settlement Act, 1921 .. .. .. 143,077 13 4 Discharged Soldiers Settlomont Loans Aot, 1920 12,774 15 10 Education Purposes Loans Aot, 1919 25,549 11 8 Eloctric-powor Works Loan Act, 1919 25,549 1.1 8 Finance Act, 1916 (Section 50), and Finance Act, 1920 (Section 10), (adjustment of amount erroneously charged in 1922-1923) .. .. Or. 7,105 0 0 Forests Act, 1921-1922 .. .. 17,324 16 8 Native Land Amendment Aot, 1913 .. 12,774 15 10 War Purposes Loan Act, 1917 .. 25,549 11 8 257,000 0 0 Less interest recovered from— Discharged Soldiers Settlement Account (Discharged Soldiers Settlement Loans Act, 1920) .. 12,774 15 10 Electric Supply Aocount—-Elec-tric-power Works Loan Act, 1919 .. .. .. 25,549 11 8 Native Land Settlement Acoount (Native Land Amendment Act, 1913) .. .. .. 12,774 15 10 Finance Act, 1916 (Section 50) and Finance Act, 1920 (Section 16), (adjustment of amount erronoously charged in 1922— 1923) .. .. .. Dr. 7,105 0 0 Forests Act, 1921-1922 .. 17,324 16 8 61,319 0 0 195,681 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 1.0) .. 106 9 6 Finance Act, 1918 (No. 2), Part IV.. 30,75] 19 8 Finance Act, 1920 (Section 15) .. 48,462 4 8 Finance Act, 1921.. .. .. 145,380 13 10 Railways Improvement Authorization Act, 1914 ..' .. .. 64,616 6 2 * 353,940 0 0 Loss interest recovered from— Eleotric Supply Account — Eleotrio-power Works Loan Aot, 1919 .. ' .. .. 64,616 6 2 Finance Act, 1920 (Section 15), Electric Supply .. .. 48,402 4 8 113,078 10 10 State Forests Account —Finance Act, 1916 (Section 50), and Finance Aot, 1920 (Section 16) .. .. 106 9 6 113,185 0 4 240,754 19 8 Carried forward 6,194,159 4 9 1,135,456 11 1 5,058,702 13 8

B.—l [Pt. ll]

PUBLIC ACCOUNTS, 1923-1924.

STATEMENT of the DISBURSEMENTS in respect of INTEREST— continued.

s—B. 1 [Pt. ll].

33

Gross Interest Net Interest Act. charged to Ordinary Recoveries. charged to Ordinary Revenue Account. Revenue Account, £ s. d. £ 8. d. £ s. d. Brought forward .. .. .. .. 6,194,159 4 9 1,135,456 11 1 5,068,702 13 8 New Zealand Inscribed Stock Act, 1917 :— Aid to Public Works and Land Settlement Act, 1900 .. 13 1 11 .. 13 1 11 Aid to Public Works and Land Settlement Act, 1902 .. 2,031 15 0 .. 2,031 10 0 Aid to Public Works and Land Settlement Aot, 1903 .. 10,173 3 5 .. 10,173 3 5 Aid to Public Works and Land Settlement Act, 1906 .. 41 3 4 .. 41 3 4 Aid to Public Works and Land Settlement Aot, 1907 .. 14,743 10 0 .. 14,743 10 6 Aid to Public Works and Land Settlement Act, 1911 .. 1,312 10 0 .. j 1,312 10 0 Aid to Public Works and Land Settlement Act, 1914 .. 4,841 10 6 .. | 4,844 10 6 j Aid to Public Works and Land Settlement Act, 1921 .. 19,260 6 11 .. 19,260 (ill Discharged Soldiers Settlement Loans Act, 1919 (Section 4), (Land for Settlements) .. .. .. .. 10,300 0 0 .. 10,300 0 0 Discharged Soldiers Settlement Loans Act, 1920 .. 16.1,779 8 8 Less recovered from Discharged Soldiers Settlement .. 161,779 8 8 Account Education Purposes Loan Act, 1919 .. .. .. 8,550 10 10 .. 8,246 10 10 Less amount recouped from Masterton Trust Lands Trust .. 304 0 0 Electric-power Works Loan Act, 1919.. .. .. 41,022 6 4 Less recovered from Electric Supply Account .. .. 41,022 6 4 New Zealand Inscribed Stock Act, 1917—continued. Finance Act, 1915 (Section 105), (Public Works) .. 12,247 6 .8 .. 12,247 6 8 Finance Act, 1916 (Section 35) .. .. .. 37,967 17 (I .. 37,967 17 0 Finance Act, 1918 (Section 10), (War Expenses) .. 7,850 9 8 .. 7,850 9 8 Finance Act, 1919 (Section 5) .. .. .. 29,573 1 3 .. 29,573 I 3 Finance Act, 1920 (Section 15) (Public Works) .. .. 5,25(4 0 0 .. 5,250 0 0 Government Railways Act, 1908 — Railways Improvement Authorization .. .. 30 0 0 .. 30 0 0 Government Railways Act, 1908—-Finance Act, 1909 .. 75 15 0 .. 75 15 0 Government Railways Amendment Act, 1910 .. .. 26 5 0 .. 26 5 0 Land for Settlement's Act, 1908 .. .. .. 6,701 18 6 Less recovered from Land for Settlements Account .. .. 6,701 18 6 Land Laws Amendment Act, 1913 .. .. .. 330 15 0 Less recovered from Land for Settlements Account .. .. 330 15 0 Maori Land Settlement Act, 1905 .. .. .. 47 5 0 . . 47 5 0 Native Land Amendment Aot, 1913 .. .. .. 4,415 2 8 Less recovered from Native Land Settlement Aeoount .. 4,415 2 8 New Zealand State-guaranteed Advances Act, 1909-10 105 0 0 (Guaranteed Mining Advances) Less recovered from Mining Advances Account .. .. 105 0 0 New Zealand State-guaranteed Advances Act, 1909-10 2,763 0 1 (Land for Settlements Branch) Less recovered from Land for Settlements Account .. .. 2,763 0 I Railways Improvement Authorization Act, 1914 . . 624 10 0 .. 624 10 0 Swamp Drainage Act, 1915, and Appropriation Aot, 1918 100 0 2 (Section 46) Less recovered from Swamp-land Drainage Account .. .. 100 0 2 ! War Purposes Loan Act, 1917 .. .. .. 13,393 6 10 .. 13,393 6 10 War Expenses .. .. .. •• .. 1,339,754 5 6 .. 1,339,754 5 6 New Zealand State-ocjaranteed Advances Act, 1909 :— Guaranteed Mining Advances Branch .. .. 187 10 0 Less recovered from Mining Advances Account .. .. 187 10 0 Land for Settlements Branch .. .. .. 18,500 0 0 Less recovered from Land for Settlements Account .. .. 18,500 0 0 Native Land Settlement Branch .. .. .. 19,999 15 0 Less recovered from Native Land Settlement Account .. 19,999 15 0 Advances to Local Authorities Branch .. .. 12,988 9 4 Less recovered from— £ s. d. Hauraki Plains Settlement Account.. 3,462 10 0 Rangitaiki Land Drainago Account .. 1,462 10 0 Land for Settlements AccountOpening up Crown Lands for Settlement Account .. 8,063 9 4 12,988 9 4 New Zealand State-guaranteed Advances Acts, 19091910 :—- Land for Settlements Branch .. .. .. 61,167 12 10 Less recovered from Land for Settlements Account .. .. 61,167 12 10 Native Land Settlement Branch .. .. .. 3,125 0 0 Less recovered from Native Land Settlement Account .. 3,125 0 0 Post and Teleqraph Act, 1908 .. .. .. 9,000 0 0 .. 9,000 0 0 Carried forward .. .. .. .. 8,054,455 17 8 1,468,946 9 8 6,585,509 8 0

B.—l [Pt. II

PUBLIC ACCOUNTS, 1923-1924.

STATEMENT of the DISBURSEMENTS in respect of INTEREST— continued.

34

Act. Gross Interest charged to Ordinary Revenue Account. Recoveries. Net Interest charged to Ordinary Revenue Account. Brought forward .. .. .. .. I £ s. d. 8,054,455 17. 8 £ s. d. 1,468,946 9 8 £ s. d. 6,585,509 8 0 Public Revenues Amendment Act, 1913 (Suction 34) 0,518 11 0 6,518 11 0 Public Revenues Act, 1910 (Section 39) 17,309 4 II 17,309 4 11 Public Revenues Amendment Act. 1914 (Section 8) : War Expenses 102,045 16 0 102,045 16 0 Public Revenues Amendment Act, 1915 (Section 5) : War Expenses 494,324 4 7 494,324 4 7 Public Works Act, 1908:— Paeroa-Waihi Railway Act, 1903 Waikaka Branch Railway Act, 1905 1,219 6 3 2,014 2 8 1.219 6 3 2,014 2 8 Railways Improvement Authorization Aot, 1914 32,454 0 0 32,454 0 0 Ranoitaiki Land Drainage Amendment Act, 1913 Less recovered from Rangitaiki Land Drainage Account 400 0 0 400 0 0 Rangitaiki Land Drainage Amendment Acts, 1913-1914 Loss recovered from Rangitaiki Lane' Drainage Aocount 2,100 0 0 2,100 0 0 Rangitaiki Land Drainage Amendment Act, 1913, and Amendments * Less recovered from Rangitaiki Land Drainage Account 1,102 10 0 1,102 10 0 Rangitaiki Land Drainage Amendment Act, 1913, and Finance Act, 1917 (Section 81) Less recovered from Rangitaiki Land Drainage Account 762 10 0 702 10 0 Rangitaiki Land Drainage Amendment Act, 191.3, and Appropriation Act, 1918 (Section 44) Less recovered from Rangitaiki Land Drainage Acoount 2,015 0 0 2,015 0 0 Rangitaiki Land Drainage Amendment Act, 1913, and Appropriation Act, 1919 (Section 19) Less recovered from Rangitaiki Land Drainage Account 2,700 0 0 2,700 0 0 Rangitaiki Land Drainage Amendment Act, 1913, and Finance Act, 1920 (Section 16) Less recovered from Rangitaiki Land Drainage Account 4,550 0 0 4,550 0 0 Rangitaiki Land Drainage Amendment Act, 1913, and Finance Act, 1921-22 (Section 23) Less recovered from Rangitaiki Land Drainage Account 3,474 1 7 3,474 1 7 Rangitaiki Land Drainage Amendment Act, 1913, and Finance Act, 1923 (Section 5) Less recovered from Rangitaiki Land Drainage Aocount 10 11 7 10 11 7 3,507 5 11 Scenery Preservation Aot, 1908 3,507 5 11 Scenery Preservation Act, 1908, and Finance Act, 1921-22 (Section 21) 900 0 0 900 0 0 Scenery Preservation Act, 1908, and Finance Act, 1921-22 (Section 23) 822 5 8 822 5 8 State Advances Act, 1913 :— Advances to Settlers Branch.. Loss recovered from State Advances Office Advances to Workers Branch Less recovered from State Advances Office Local Authorities Branch Less recovered from State Advances Office 31,952 12 4 31,952 12 4 4,126 13 11 8,000 0 0 4,126 13 11 8,000 0 0 Swamp Drainage Act, 1915 Less recovered from Swam]) Land Drainage Acoount.. 1,957 10 0 1,957 10 0 Carried forward 8,778,722 4 1 1,532,097 19 1 7,246,624 5 0

B.—l [Pt. ll]

35

PUBLIC ACCOUNTS, 1923-1924.

STATEMENT of the DISBURSEMENTS in respect of INTEREST— continued.

Act. Gross Interest charged to Ordinary Revenue Account. Recoveries. Net Interest charged to Ordinary Revenue Account. Brought forward £ s. d. 8,778,722 4 1 £ s. d. 1,532,097 19 1 £ s. d. 7,246,624 5 0 Swamp Drainage Act, 1915, and Appropriation Act, 1918 (Section 46) Less recovered from Swamp Land Drainage Acoount.. 10.241 15 3 .10,241 15 3 6,350 0 0 3,604 11 8 Waihou and Ohinemuri Rivers Improvement Act, 1910 2,745 8 4 Waihou and Ohinemuri Rivers Improvement Act, 1910, and f'lnance act, 1919 (section 6) 0,758 17 6 6,758 17 6 Waihou and Ohinemuri Rivers Improvement Act, 1910, and f'lnance act, 1922 (section 16) 1,947 13 10 1,947 13 10 War Purposes Loan Aot, 1917 277,803 18 9 277,803 18 9 War Purposes Loan Act, 1917 (Section 2), and War Purposes Loan Act, 1917 (No. 2) 238,405 1 4 238,405 1 4 War Purposes Loan Act, 1917, and Finance Act, 1917 (Section 68) 73,126 17 1 73,126 17 1 Wellington and Manawatu Railway Purchase Act, 1908 22,500 0 0 22,500 0 0 Westport Harbour Aot, 1920 :— Westport Harbour Board Aot, 1884 Less recovered from Westport Harbour Account Westport Harbour Board Act, 1884, and Loan Acts, 1896, 1897, 1900 Less recovered from Westport Harbour Account Westport Harbour Board Aot, 1920 (Section 12), and Appropriation Act, 1919 (Section 32) Loss recovered from Westport Harbour Account Westport Harbour Board Loan Act, 1908 Less recovered from Westport Harbour Account 6,000 0 0 20,000 0 0 1,077 4 6 3,000 0 0 10.000 o o 3,000 0 0 10.000 0 0 10,025 0 0 838 12 3 838 12 3 5,025 0 0 5,000 0 0 State Advances Debt :— Government Ad varices to Settlers Act, 1894, and Extension Act, 1901 Less recovered from State Advances Office Government Advances to Settlers Act, 1908 : Advances to Settlers Less recovered from State Advances Office Government Advances to Settlers Act, 1908 : Advances to Workers Less recovered from State Advances Office New Zealand State-guaranteed Advances Act, 1909-1910 : Advances to Settlers Less recovered from State Advances Office New Zealand State-guaranteed Advances Act, 1909-1910 : Advances to Workers Less recovered from State Advances Office 3,600 0 0 9,741 0 0 1,125 0 0 3,600 0 0 9,741 0 0 1,125 0 0 123,3.W 15 7 40,525 6 3 123,314 15 7 39,741 16 7 783 9 8 Amount recovered from State Advances Office (Housing Branch), and which cannot be allotted to any particular authorizing Act, being interest at 4 per cent, on £319,918 Is. 7d. from Public Works Fund under Voto " Workers' Dwellings " 9,631,864 14 2 1,741,471 7 1 12,796 14 6 7,890,393 7 1 12,796 14 6 £9,631,864 14 2 £1,754,268 1 7 £7,877,596 12 7

B. 1 |Pt. llj.

36

PUBLIC ACCOUNTS, 192 3-1924

STATEMENT of the DISBURSEMENTS of the CONSOLIDATED FUND (Ordinary Revenue Account) for SINKING FUNDS for the FINANCIAL YEAR ended 31st March, 1924.

Act. Gross Sinking Fund charged Ordinary Revenue Account. Recoveries. Net Sinking Fund charged Ordinary Revenue Account. Finance Act, 1918 (No. 2), (Suction 6), (War Loans).. £ s. d. j 543,097 (I 0 £ s. d. £ s. d. 513,097 0 0 Public Debt Extinction Act, 1910 .. Recovered from various accounts 210,105 0 0 46,042 13 I 161,362 6 I I Westport Harbour Act, 1920, — Westport Harbour Act, 1884 Recovered from Westport Harbour Account.. 1,500 0 0 750 0 0 750 0 0 Westport Harbour Board Act, 1884, and Loans Acts, 1896, 1897, 1900 Recovered from Westport Harbour Account.. 5 000 0 0 2,500 0 0 2,500 0 0 Wdstport Harbour Board Loan Act, 1908 Recovered from Westport Harbour Account.. 2,000 0 0 1,000 0 0 1,009 0 0 Totals £762,002 0 0 £50,292 13 1 £711,709 6 II

37

B.—l [p T . Il|.

PUBLIC ACCOUNTS, 1923-1924

STATEMENT of the DISBURSEMENTS of the CONSOLIDATED FUND (Ordinary Revenue Account) for the FINANCIAL YEAR ended 31st March, 1924, under SPECIAL ACTS of the GENERAL ASSEMBLY.

The Animals Protection and Game Act, 1921-22 (Section 20): — Opposum foes, royalties, and finos paid to registered Acclimatization Societies £ a. d. £ s. d. £ a. d. 3,103 10 11 The Appropriation Act, 1916:— Section 9, — Payment of subsidies to local authorities 172,147 0 1 The Auckland University College Act, 1882:— Grant for year to 31 March, 1924 4,000 0 0 The Civil List Act, 1920 (Parts III and IV) :-- Honoraria, 1 April, 1923, to 31 Maroh, 1924,— Members of the Legislative Council .. .. Members of the House of Representatives Salaries, 1 April, 1923, to 31 March, 1924,— Officers of Legislative Council Officers of House of Representatives 11,737 19 4 30,965 18 7 42,703 17 11 2,920 0 0 2,200 0 0 5,120 0 0 The Civil Service Act, 1908: — Pensions 47,823 17 11 21,024 11 10 The Defence Act, 1909:— Pensions and allowances 3,146 9 8 The Education Act, 1914 :— Education Boards, — Publio Primary Schools—Subsidies Technical Instruction—Subsidies National Scholarships—Grants Secondary Schools —Subsidies 13,726 10 10 2,561 4 10 11,257 4 8 2,931 16 0 The Education Reserves Amendment Act, 1913: — Section 3, — Compensation for improvements 30,476 16 4 2,038 10 0 The Finance Act, 1918 (No. 2) :— Seotion 8, — Free issue of official postage-stamps to members of Parliament and to members of the Legislative Counoil 1,917 0 0 The Finance Act, 1919 :— Section 14, — Pensions in respect of death or disablement of police officers 486 1 2 The Finance Act, 1920:— Seotion 43, — Additional grant to Canterbury College 1,561 10 0 The Finance Act, 1921-22 :— Section 13, — Transfer to Advances to other Governments Account 2,000 0 0 The Finance Act, 1921-22:— Section 38,— Grant to Otago Hospital Board 1,744 15 0 The Finance Act, 1923: — Section 13,— Grant to daughter of lato Sir William Eraser Annuity to daughter of late Sir William Frasor, 1st August 1923, to 31st March, 1924 500 0 0 600 0 0 100 0 0 The Fire Brigades Act. 1908:— Section 21, — Subsidies 2,046 15 7 The Greymouth Harbour Board Amendment Act, 1920: — Section 5, — Subsidy for interest, sinking fund, and other loan oharges .. 15,000 0 0 Carried forward 309,116 18 6

B.- 1 TPt. IT

38

PUBLIC ACCOUNTS, 1923-19 24.

DISBURSEMENTS under SPECIAL ACTS of the GENERAL ASSEMBLY— continued.

Brought forward £ a. d. £ s. d. £ a. d. 309,116 18 6 The High Commissionish Act, 1908: — Allon, Hon. Sir J., salary, 1 January, 1923, to 31 December, 1924.. .2,000 0 0 The Hospitals and Charitable Institutions Act, 1909, and Amendment Acts, 1910 and 1913: — Subsidies 412,944 19 7 The Industrial Conciliation and Arbitration Act, 1908:Seotion 65, — Judge of the Arbitration Court— Frazer, P. V., salary, 1 April, 1923, to 31 March, 1924 .. Section 74, — Members of the Arbitration Court— Scott, W.. salary, 1 April, 1923, to 31 March, 1924 Hunter, H., salary, 1 April, 1923, to 31 March, 1924 2,000 0 0 3,430 0 0 715 0 0 715 0 0 1,430 0 0 The Judicature Act, 1908:— Superannuation allowances, — Edwards, Sir W. B., 1 February, 1923, to 31 Maroh, 1924 .. Cooper, Sir T., 1 April, 1923, to 31 March, 1924 2,888 16 4 1,555 10 4 1,333 6 0 The Judicature Amendment Act, 1920: — The Judges,— The Chief Justioe— Sir R. Stout, K.C.M.G., salary, 1 April, 1923, to 31 March, 1924 The Puisne Judges— Adams, A. S., salary, 1 April, 1923, to 31 March, 1924 .. Chapman, Sir F. R., salary, 1 April, 1923, to 81 March, 1924 Hordman, A. L., salary, 1 April, 1923, to 31 March, 1924 .. Hosking, J. H., salary, 1 April, 1923, to 31 March, 1924 .. McGregor, W. C, salary, 8 September, 1923, to 31 March, 1924 Reed, J. R., Balary, 1 April, 1923, to 31 March, 1924 Salmond, Sir J. W., salary, 1 April, 1923, to 31 March, 1924 Sim, W. A., 3alary, 1 April, 1923, to 31 March, 1924 Stringer, T. W., salary, 1 April, 1923, to 31 Maroh, 1924.. 2,000 0 0 2,000 0 0 2,000 0 0 2,000 0 0 2,250 0 0 19,377 15 7 1,127 15 7 2,000 0 0 2,000 0 0 2,000 0 0 2,000 0 0 17,127 15 7 The Land Act, 1908:— Amount paid over to Receivers of Land Revenue, Local Bodies' Deposit Accounts, for payment to local authorities in respect of rents, royalties, &c. 16,039 18 3 The Land Settlement Finance Act, 1909 :— Section 13, — Recoveries on account of previous years— Owersby Land Settlement Association Angland Land Settlement Association 278 13 0 55 0 0 Cr, 333 13 0 The Local Bodies' Loans Amendment Act, 1908 :— Section 10, — Subsidies on instalments of sinking fund— Cambridge Borough Council, due 30 April, 1923 Grey Lynn Borough Council, due 1 April, 1923 Levin Borough Counoil, due 1 April, 1923 Port Chalmers Borough Counoil, due 31 March, 1924 Taihape Borough Council, duo 1 April, 1923 25 0 0 225 0 0 135 0 0 17 10 0 125 0 0 527 10 0 The Local Bodies' Loans Act, 1913: — Seotion 70, subsections (3) and (4), — Amount payable to the State Advances Office 425 4 0 The Magistrates' Courts Amendment Act, 1920 :— Salaries of Magistrates 23,472 14 10 The Marlborough High School Act, 1899 :— Grant for the year 1923-1924 400 0 0 The Miner's Phthisis Act, 1915 :— Pensions .. .. ... .. ■• \ 32,561 9 6 The Municipal Corporations Act, 1920: — Section 72, — Subsidies 27,672 15 4 Carried forward 850,524 8 11

39

B.—l [Pt. ll]

PUBLIC ACCOUNTS, 192 3-1924.

DISBURSEMENTS under SPECIAL ACTS of the GENERAL ASSEMBLY—continued.

£ a. d. £ s. d. £ s. d 850,524 8 11 Brought forward The National Provident Fund Aot, 1910 :— Section 25, — Subsidy The National Provident Fund Act, 1910, and Pinanoe Act, 1916,— Maternity allowances (section 78) Maternity allowances for friendly societies (section 67) Subsidy on total contributions from approved friendly societies for tho year ended 31 December, 1923 (section 75) 32,185 18 6 6,984 0 0 34,000 0 0 1,050 11 11 The New Plymouth Harbour Board Endowment Act, 1874:— 25 per cent, of amount derived from land sales, rents, &c, to 31 Deoember, 1923 .. .. 74,220 10 4,831 17 The New Zealand Institute Act, 1908, and Amendment Act, 1920: — Grant for the year 1923-24 1,000 0 The New Zealand Loans Act, 1908: — The New Zealand Consolidated Stock, — Amount paid Bank of England for year ended 31 October, 1923, for management Refund by Bank of England of charges representing overpayments during the period from October, 1913, to October, 1922 Less amount reoovered from— £ s. d. Cheviot Estate Account .. .. 75 1 3 Discharged Soldiers Settlement Aocount 78 13 11 Electric Supply Acoount .. .. 738 6 8 Land for Settlements Aocount .. 629 14 3 Native Land Settlement Acoount .. 157 9 9 State Coal-mines Aocount .. .. 16 0 3 State Forests Acoount .. .. 63 10 2 16,293 7 6 23,747 11 10 1,758 16 3 18,052 3 9 The Publio Debts Sinking Funds,— Pee for auditing account for year 5,695 8 1 2 2 0 The New Zealand University Act, 1908 :— Grant for the'year 1923-24 .. 5,697 10 1 3,845 0 0 The New Zealand University Amendment Act, 1914, and Amendment Act, 1919 (Sections 3 and 4): — University National Scholarships University Bursaries National Research Scholarships Grants, — Auckland University College Victoria University College Canterbury College University of Otago University Colleges— Subsidies Grant to Workers Extension Lectures 6,600 0 0 6,600 0 0 3,600 0 0 8,200 0 0 2,978 3 3 10,338 8 10 247 15 6 25,000 0 0 11,657 9 9 2,000 0 0 The Orchard-tax Act, 1916: — Seotion 4, — Advance to New Zealand Fruitgrowers' Federation, Limited 52,221 17 4 1,893 4 0 The Pensions Act, 1913: — Old-age Pensions, — Pensions paid for the year 1923-24 Military Pensions (Maori War), — Pensions paid for the year 1923-24 Widows' Pensions, — Pensions paid for the year 1923-24 I 732,054 3 6 30,325 14 11 202,364 5 11 The Public Revenues Act, 1910 (Section 6), and Appropriation Act, 1920, (Section 15):— Salary— Controller and Auditor-General — Campbell, G. P. C, salary, 1 April, 1923, to 31 Mar., 1924 .. Seotion 29, — Deposits refunded Section 90, — Refund of amounts paid over by Publio Trustee 964,744 4 4 1,170 0 0 26 3 5 64 15 10 1,260 19 3 The Public Revenues Amendment Act, 1912 :— Seoion 5, — Annual contribution for reinstating publio buildings destroyed by fire 10,000 0 0 Carried forward 1,970,23911 6

B.—l TPt. TT

40

PUBLIC ACCOUNTS, 1923-1924.

DISBURSEMENTS under SPECIAL ACTS of the GENERAL ASSEMBLY— continued.

£ s. d. £ a. d. £ s. d. 1,970,239 11 6 Brought forward The Public Service Act, 1912, Appropriation Act, 1920 (Section 16, Subsection (1)), and Finance Act, 1919 (Section 23):— Publio Servioe Commissioners, — Verschaffelt, P. D. N., salary, 1 April, 1923, to 31 Maroh, 1924 Verschaffelt, P. D. N., additional salary as Acting Public Service Commissioner, 1 Maroh to 31 May, 1923 Park, A. D., salary, 1 November, 1923, to 31 March, 1924 .. 1,307 0 0 64 10 0 472 4 4 The Public Service Classification and Superannuation Act, 1908, and Amendment Acts, 1908, 1909, and 1912, and Appropriation Act, 1918 (Sections 25 and 26): — Annual contribution to the Public Service Superannuation Fund Additional contribution under authority of seotion 49 of principal Act Annual contribution to tho Teachers' Superannuation Fund Annual contribution to Governmont Railways Superannuation Fund .. 1,843 14 4 86,000 0 0 50,000 0 0 43,000 0 0 25,000 0 0 The Rabbit Nuisance Act,. 1908: — Section 60, — Subsidies— Apiti-Pohangina Rabbit Board East Coast Rabbit Board Hairini Rabbit Board Hawke's Bay Rabbit Board Hurunui Rabbit Board Kahuwera Rabbit Board Kawa West Rabbit Board Loohiel Rabbit Board Moawhango Rabbit Board Manuherikia Rabbit Board Maungakawa Rabbit Board Mount Benger Rabbit Board Peria Rabbit Board Wanganeu Rabbit Board Roxburgh East Rabbit Board Umutoi Rabbit Board Rangitoto Rabbit Board Whitehall Rabbit Board 204,000 0 0 1,005 12 6 2,328 5 9 246 14 11 1,362 16 6 1,196 7 6 9 17 4 76 5 4 38 14 6 332 8 5 79 11 2 118 8 8 113 6 9 126 9 6 225 17 4 135 13 2 125 12 1 345 0 4 285 14 5 • 8,152 16 2 The Reserves and other Lands Disposal and Public Bodies Empowering Act, 1916.:— Seotion 67, — Compensation paid to Mrs. Ann Noble for loss of orohard .. 78 0 0 The Rotorua Borough Act, 1922 (Section 6): — Payment to Rotorua Borough Counoil 1,625 0 0 The Schaper, McGuire, and Others Pension Act, 1872 :— McGuire, E. .. .. 24 August to 27 December, 1922 0 6 9 The Slaughtering and Inspection Act, 1908 (Section 59), and Amendment Act, 1910: — Compensation paid to owners for oondemnedstook 13,265 3 5 The Stock Act, 1908: - Seotion 45, — Compensation for stook destroyed on account of disease 11,805 12 9 The Victoria College Act, 1905 : — Grant for the year 1923-24 .. 4,000 0 0 The Waihou and Ohinemuri Rivers Improvement Act, 1910 (Section 17 (d) ), and Appropriation Act, 1916 (Section 27):Contributiou towards interest and sinking fund, and the cost of administration and maintenance 1,066 17 9 The Walsh and Others Pensions Act, 1869:— Hewett, E. A. .. .. 1 April, 1923, to 31 Maroh, 1924 41 13 4 The War Pensions Act, 1915 :— Pensions and allowances .. Section 3, Finance Act, 1920 - Additional pensions 1,292,202 18 2 1,306,651 19 3 14,449 1 1 The Westport Harbour Act, 1920, and Finance Act, 1921 (Section 4) :— Transfer of amount to Westport Harbour Account 17,000 0 0 £3,539,776 15 3 Total

41

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 192 3-192 4.

STATEMENT of the DISBUESEMENTS of the CONSOLIDATED FUND (Ordinary Eevenue Account) for REDUCTION OF FUNDED DEBT for the FINANCIAL YEAR ended 31st Mabch, 1924. TRANSFER TO LOANS REDEMPTION ACCOUNT FOR REDUCTION OF FUNDED DEBT. In Terms 01? 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 .. .. .. .. 2,032 10 0 Finanoe Aot, 1916 (section 36) .. .. .. .. .. .. 50,403 13 2 Finance Act, 1918 (section 10) .. .. .. .. .. .. 70,229 2 0 Land for Settlements Act, 1908 .. .. .. .. .. .. 401 19 9 Naval Defonoe Act, 1909 .. .. .. .. .. .. .. 10,248 9 2 Public Revenues Amendment Act, 1914 (section 8) .. .. .. .. 21,998 17 2 Public Revenues Amendment Act, 1915 (section 5) .. .. .. .. 86.254 0 5 War Purposes Loan Act, 1917 .. .. .. .. .. .. 51,394 18 8 292,963 10 4 Less amounts recouped from Land for Settlements Aeoount .. .. 392 4 7 £292,571 5 9 STATEMENT of IMPRESTS of the CONSOLIDATED FUND (Ordinary Revenue Account OUTSTANDING on the 31st March, 1924, showing the SERVICES for which they were issued. Consolidated Fund ; — Ordinary Revenue, — Under special Acts — £ s. d. War Pensions Act, 1915 .. .. .. .. .. .. .. .. 18,697 17 5 Votes— 6—Working Railways .. .. .. .. .. '.. .. .. 10,241 14 8 7—Post and Telegraph Working Expenses.. .. .. .. .. .. 1,067 15 6 15—Department of Industries and Commerce .. .. .. .. .. 12,734 18 5 16—Department of Justice . . .. .. .. .. ... .. 32 1 2 20— Police Department .. .. .. . . . . .. .. .. 28 3 0 21 —Pensions Department .. .. .. .. .. .. .. 20 0 0 23—Department of Internal Affairs .. . . .. .. .. .. 300 0 0 24—Audit Department .. .. . . . . .. .. .. .. 0 3 6 26—Printing and Stationery .. .. .. .. .. .. .. 4,544 5 8 28—Department of Health .. .. .. .. .. .. .. 468 10 3 29—Naval Defence .. .. .. .. .. .. .. ..' 10,891 0 11 30—Defence Department .. .. .. .. .. .. .. 4,567 18 1 31 —Customs Department .. .. .. .. .. .. .. 483 8 3 32—Marine Department .. .. . . .. ... , . . . .. 700 0 0 33 —Department of Labour .. .. .. .. .. .. .. 15 0 0 34 —Department of Lands and Survey .. .. . . .. .. .. 22 11 0 37—Department of Agriculture .. .. .. .. .. .. . . 508 0 0 38— Tourist Department .. .. .. .. .. .. .. .. 274 15 0 39 —Education Department .. .. .. .. .. .. .. 139 7 4 Unauthorized .. .. .. .. .. .. .. . . .. 0 110 General Imprest .. .. .. .. .. .. .. .. .. 6,238 4 7 General Services Account .. .. .. .. .. .. .. .. 80,654 15 6 £152,631 1 9

6—B. 1 [Pt. ll].

B.—l [Pt. ll].

42

PUBLIC ACCOUNTS, 1923-1924.

BALANCE-SHEET of ACCOUNTS of LOCAL BODIES for the FINANCIAL YEAR ended 31st March, 1924.

Balances Payments and Transfers. Balances on 31 March, 1924. on 31 March, 1923. Receipts. REVENUE PROM PEES, PINES, ETC. £ s. d. 2 0 0 Counties :— Bay of Islands Cheviot Hokianga Kaikoura Waimea .. Whakatane 10 0 0 0 10 0 5 0 0 £ s. d. 11 0 0 10 0 0 30 0 0 30 0 0 £ s. d. 10 0 0 20 0 0 0 10 0 5 0 0 £ s. d. 3 0 0 10 0 0 20 0 0 30 0 0 20 0 0 20' 0 0 Boroughs:— Opotiki Whakatane 17 10 0 101 0 0 35 10 0 83 0 0 9 9 6 50 0 0 20 0 0 19 9 6 40 0 0 20 0 0 Town Boards :— Kaikohe Kawakawa Kohukohu Russell 9 9 6 70 0 0 19 9 6 60 0 0 10 0 0 20 0 0 10 0 0 20 10 0 10 0 0 10 7 8 20 0 0 10 0 0 5 0 0 20 2 4 10 0 0 50 0 40 0 0 35 10 0 45 7 8 30 2 4 Town op Rotorua 645 16 2 645 16 2 Total Revenue prom Pees, Fines, etc. 173 2 4 712 15 8 206 10 0 746 3 4

B.—l [Pt. ll]

43

PUBLIC ACCOUNTS, 19'2 3-1 92 4.

BALANCE-SHEET of ACCOUNTS of LOCAL BODIES— continued.

Balances on 31 March, 1923. Payments and Transfers. Balances Receipts. on 31 March, 1924. ENDOWMENTS OP LAND. Counties :— Awakino .. • East Taupo Kawhia Manukau Rotorua Sounds Tauranga Thames West Taupo £ s. d. 38 19 1 152 13 10 98 16 7 24 14 0 293 18 6 616 11 6 0 0 11 6 18 0 470 10 2 £ s. d. £ s. d. £ 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 0 381 5 8 89 4 11 1,703 8 7 89 4 11 1,614 3 8 Borough:— Runanga 2 0 0 2 0 0 Harbour Board :— Greymouth 0 0 6 0 0 6 Islands:— Great Barrier Kermadeo 7 6 11 15 15 11 7 6 11 15 15 11 23 2 10 23 2 10 Total, Endowments of Land 1,639 7 0 1,728 11 11 89 4 11 GOLDFIELDS REVENUE. Iounttes :— Bruce Buller Clutha Collingwood Coromandel Ellesmere Peatherston Grey Hawke's Bay Horowhenua Inangahua Karamea Lake Maniototo Marlborough Murohison Ohinemuri Opotiki Piako Rangitikei Rotorua Selwyn Southland Stewart Island Taiori Takaka Tauranga Thames Tuapeka Vinoont Waihemo Waikouaiti Waimarino Waimea Waipawa Wairoa Waitaki Wallace Westland Whangarei 7 3 0 0 3 9 4 0 5 592 17 1 300 19 9 0 10 0 31 19 10 58 8 9 18* 7 4 1 19 0 1 0 0 0 5 0 523 3 3 0 14 6 209 0 6 202 9 11 2 10 0 0 5 0 4,412 7 3 15 0 0 10 0 2,209 13 1 0 14 6 351 4 7 137 16 4 73 9 0 181 0 3 673 10 1 0 5 0 146 15 0 0 15 0 0 5 0 140 14 11 7 10 0 8 16 0 4 12 0 1 1 0 303 19 7 226 4 7 484 4 2 21 12 3 13 10 0 0 5 0 33 16 6 0 5 0 91 18 4 0 14 6 152 6 0 202 9 11 2 10 0 0 5 0 4,058 8 2 1 5 0 0 10 0 2,006 19 8 1 4 6 310 1 11 175 3 4 66 9 0 177 12 11 675 9 1 0 5 0 146 15 0 1 0 0 0 15 0 0 5 0 162 15 3 9 0 0 10 2 0 28 5 6 110 303 19 7 272 6 2 466 9 7 15 12 7 13 15 0 0 5 0 46 14 3 0 5 0 10 0 18 4 9 141 3 8 2,662 6 11 117 0 6 438 7 11 0 3 9 60 14 11 946 16 2 503 13 2 73 2 6 21 1 9 7 0 0 21 14 8 48 17 6 1 10 0 16 0 23 18 6 0 5 0 2617 2 6' 5 0 0 5 0 73 16 3 76 11 0 0 7 4 0 5 0 27 14 8 94 5 7 6 7 0 13 17 9 0 5 0 10 0 2 15 0 52 8 11 157 18 5 46 1 3 10 0 16 9 3 137 12 6 2,946 1 3 97 11 9 0 19 6 48 17 9 441 12 9 26 12 6 Carried forward .. 1,517 11 10 13,572 19 0 12,342 19 1 2,747 11 9

B.—l [Pt. ll].

44

PUBLIC ACCOUNTS, 19 2 3-192 1.

BALANCE-SHEET of ACCOUNTS of LOCAL BODIES— continued.

Balances on 31 March, 1923. Receipts. Payments and Transfers. Balances on 31 March, 1924. GOLDFIELDS REVENUE— continued. Brought forward £ s. d. 1,517 11 10 £ s. d. 13,572 19 0 £ s. d. 12,342 19 1 £ s. d. 2,747 11 9 Boroughs:— Brunner Cromwell Greymouth Hokitika Kumara Motueka ... Ross Rotorua Roxburgh Te Aroha Thames Waibi 0 5 0 0 15 0 0 15 0 0 5 0 24 1 9 10 10 0 1 10 0 5 13 2 13 15 0 175 - 4 3 0 5 0 10 10 0 1 10 0 0 5 0 5 8 2 12 18 0 0 5 0 166 10 3 0 5 0 0 5 0 440 5 5 174 1 3 1,181 13 7 10 0 1 12 0 32 15 9 05 0 440 5 5 174 1 3 1,187 17 7 6 4 0 26 6 9 2,009 1 8 1,993 10 8 41 11 9 Town Board : — Cobden 0 10 0 0 15 0 15 0 Road Boards :— Pelorus 1 10 0 1 10 0 High School Commissioners: — Thames 44 18 6 44 18 6 Harbour Boards :— Greymouth 0 3 0 0 3 0 City Corporations : — Dunedin 0 15 0 0 10 0 10 0 0 11 0 Native Accounts :— Coromandel Ohinemuri Te Aroha Thames West Wanganui 300 1 6 47 14 0 29 4 5 781 5 7 76 12 0 65 3 1 10 0 4 7 6 48 5 9 360 17 1 0 8 3 29 4 5 904 9 7 76 12 0 181 8 0 58 4 0 1,234 17 6 247 11 1 110 17 3 1,371 11 4 Suspense Account: — Auckland Distriot Goldfields .. 3,361 14 6 3,248 14 8 3,378 6 8 3,232 2 6 Total, Goldfields Revenue 6,141 15 7 19,126 8 11 17,874 16 2 7,393 8 4 GOLD DUTY. 0 10 Counties :— Great Barrior Island .. Inangahua Ohinemuri Tauranga Thames 94* 0 0 453 18 9 6 19 6 473 12 I 1,168 1 0 66 7 3 0 10 6 19 6 291 9 0 1,621 19 9 66 7 3 i 276 3 1 Boroughs :— Paeroa Thames Waibi 547 19 9 0 3 8 10 16 5 10,119 7 7 1,714 19 10 1,986 16 6 10*16 5 5,259 14 8 0 3 8 276 3 1 127 7 8 4,987' 0 7 Onknown Account 127 11 4 10,130 4 0 5,270 11 1 4,987 4 3 92 10 9 77 3 8 15 7 1 Total, Gold Duty 768 1 10 11,845 3 10 7,334 11 3 5,278 14 5 COUNTIES SEPARATE ACCOUNT. Ashley Marlborough Peninsula 44 16 8 17 14 4 1 19 6 58 3 0 75 17 4 44 16 8 i 19 6 Total, Counties Separate Account 64 10 6 58 3 0 75 17 46 16 2

45

B.—l [Pt. ll]

PUBLIC ACCOUNTS, 1923-1924.

BALANCE-SHEET of ACCOUNTS of LOCAL BODIES— continued.

Balances on 31 March, 1923. Payments AND Balances Receipts. Transfers. on 31 March, 1924. ADVANCE ACCOUNT. £ s. d. Counties :— Cheviot Hokianga £ s. d. 016 3 £ s. a. 0 6 9 2 8 9 Dr. Dr. £ s. d. 0 6 9 1 12 6 0 16 3 2 15 6 Dr. 1 19 3 Boroughs : — Opotiki 1 5 11 7 10 11 Dr. 6 5 0 Town Boards :— Glen Eden Henderson Kaikohe Kawakawa Mangapapa Russell Dr. 70 6 10 Dr. 49 5 5 70 6 10 05 0 1 0 1 0 16 3 10 0 0 11 3 Dr. 49 5 5 Dr. 0 15 1 Dr. 0 16 3 Cr 1 0 0 0 11 3 Dr. 118 12 3 71 3 1 3 7 7 Dr. 50 16 9 Road Board :— Mangaorongo Dr. 0 15 0 Dr. 0 15 0 Harbour Boards :— Opunake Tauranga Wairoa Wellington Greymouth Dr. Cr. Cr. 26 1 3 15 0 8 0 1 26 1 3 15 0 8 0 1 38 11 1 32 1 1 37 19 1 32 14 8 Dr. Cr. 012 0 0 13 7 Dr. 16 16 2 Cr. 0 17 Total, Advance Account 96 15 0 79 17 3 Dr. 136 3 5 170 0 3 93 11 3 Dr. 59 14 5

B.—i ;Pt. hi.

46

PUBLIC ACCOUNTS, 1923-19 24.

BALANCE-SHEET of DEPOSIT ACCOUNTS for the FINANCIAL YEAR ended 31st March, 1924.

Accounts. Balances on 31 March, 1923. Receipts. Payments AND Balances on 31 March, 1924 Transfers. Admiralty Prize-money .. ., Assets of Enemy Businesses Canteen and Regimental Trust Board Coal-mines Amendment Aot, 1922, Section 23 Dairy-produce Export Control Act Distribution of Wool Profits Education Reserves Amondment Act, 1914, — Primary-education Endowments— Seotion 2 (Rents) Section 3 (Sales) Secondary-eduoation Endowments : Section 2 (Rents) — Auckland Provincial Distriot Taranaki Provincial District.. Wellington Provincial Distriot Hawko's Bay Provincial District Nelson Provincial Distriot Marlborough Provincial District WeBtland Provincial District Otago Provinoial District Secondary-education Endowments : Section 3 (Sales) — Auckland Provinoial District Hawke's Bay Provincial DistrictEmigrants' Deposits Fisheries Aot, 1908 General Assembly Library Fund German Currenoy Gold Duty Suspense Greymouth Harbour Board Act, 1884 : Speoial Coal-rate Hospitals and Charitable Institutions Act, 1909 Imperial Government Butter-supply Imporial Government Hides-supply Imperial Government Meat-supply Imperial Government Soheelite-supply Imperial Government Wool-supply Land Transfer Act, 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.. Nativo Land Aot, 1878 (No. 2) .. Naval Remittances Nelson Rifle Prize Fund Nelson Rifle Prize Fund Investment New Zealand University Endowment, — Westland Ngatirahiri Compensation North Island Experimental Dairy School .. Opossum Pees Public Trust Office Remittance Purchase of Wheat Railways Receiver-General's Deposit Released Sinking Funds Suspense Rotorua College and Grammar School Sale of Admiralty Stores Samoan Loan Sinking Fund Samoan Treasury State Advances Office Taranaki Scholarships Endowment Tauranga Educational Endowment Reserves Act, 1896 Thermal Springs Districts Act, 1910 Trentham Canteen Funds Trustee Act, 1908 .. ... Unolaimed New Zealand Bonds £ s. d. £ s. d. 3,255 13 4 £ s. d. 3,255 13 4 43 19 10 2,592 7 7 £ s. d. 43 19 10 27,123 6 2 7,988 4 4 50 0 0 6,609 11 3 1,012 12 2 32,519 2 11 50 0 0 6,609 11 3 24,771 0 4 23,838' 1 5 79 13 8 4,101 8 5 115,004 6 5 10 0 6 115,004 6 5 4,111' 8 11 607 8 11 450 2 0 1,123 2 1 857 3 9 25 9 11 44 1 6 78 8 11 343 12 0 1,791 7 5 1,263 5 10 2,756 4 2 1,978 8 6 418 2 7 94 1 0 157 17 0 1,105 9 1 1,851 3 7 1,225 13 6 2,617 17 6 2,119 13 3 392 5 7 95 12 4 161 19 2 1,126 10 4 547 12 9 487 14 4 1,261 8 9 715 19 0 51 6 11 42 10 2 74 7 3 322 10 9 60 10 7 24 7 2 1,111 5 10 3 11 25 0 0 57,420 0 0 530 19 11 60 10 7 24 7 2 3,772 14 9 59,818 18 10 57,157 4 11 3 11 75 0 0 3,185 11 0 2 18 2 50 0 0 2,686 1 0 97 4 10 56,920 10 0 625 6 7 255 5 6 255 5 6 167 9 4 851 16 1 145 0 0 874 5 5 1,460 17 9 6 12 9 76 13 6 1,460 17 9 4 15 1 963 6 6 1 17 8 250 5 11 5 0 0 1,13618 11 5 0 0 14,633 14 7 5,250 10 7 346 1 4 4,144 1 11 155,094 5 1 5,190 1 8 58 0 0 1,629 5 6 2,897 2 6 755 9 9 5,794 5 0 15,507 10 4 2,353 8 1 346 1 4 1,609 6 0 167,544 9 7 10,788 5 8 58 0 0 611 1 7 1,134 10 0 Dr. 1,000 0 0 27,596 4 11 783,131 19 1 25,060 8 5 30,131 0 10 770,681 14 7 19,461 19 5 1,095' 0 0 Dr. 1,000 0 0 611 1 7 39 10 0 1,751 2 11 17 16 4 6,533 5 11 75 0 0 1,826 2 11 17 16 4 6,853 5 11 15 0 0 5,595 17 4 99,577 0 3 2,840 0 0 95,000 0 0 2,146 7 0 2,891 8 11 26,860 14 10 1,455 8 10 5,584 16 2 8,79317 4 320 0 0 7,327 3 4 67 9 10 106,717 13 10 7,312 3 4 3,265 9 10 7,140 13 7 2,840 0 0 05,000 0 0 2,146 7 0 30,000 0 0 2,891* 8 11 89 16 9 26,900 11 7 5,941 7 5 1,455' 8 10 94,738 2 11 95,094'l4 2 31219 8 678 2 11 657' 7 7 33315 0 489 6 4 9,933 1 4 943 19 3 6,827 1 6 900 0 0 72' 8 0 287 9 10 450 0 0 1,227 15 0 1,231 9 1 187 13 6 39 6 4 8,777 14 4 6,639' 8 0 900 0 0 Totals .. 444,979 12 9 1,292,078 1 6 1,136,996 2 7 600,661 11 8

B.—l [Pt. 11l •

47

PUBLIC ACCOUNTS, 1923-1924.

STATEMENT of the EXPENDITURE under the EDUCATION RESERVES AMENDMENT ACT, 1914, DEPOSIT ACCOUNT for the FINANCIAL YEAR ended 31st March, 1924.

DETAILS of the EXPENDITURE of the LAND ACT, 1908, MINING DISTRICTS LAND OCCUPATION DEPOSIT ACCOUNT for the FINANCIAL YEAR ended 31st March, 1924. £ s. d. Buller County Council .. .. .. . . .. .. .. .. .. 23 11 0 Collingwood County Council .. .. .. .. .. .. .. .. 0 18 9 Coromandel County Council .. .. .. .. .. .. .. .. 22 8 1 Grey County Council .. .. .. .. .. .. .. .. .. • 68 3 1 Inangahua County Counoil .. .. .. .. .. .. .. .. 182 Lake County Council .. .. .. .. .. .. . . .. .. 23 13 3 Maniototo County Council .. .. .. .. .. .. .. .. 30 12 0 Murchison County Council .. .. .. .. .. .. .. .. 100 Ohinemuri County Council .. .. .. .. .. .. .. .. 90 0 4 Southland County Council .'. .. .. .. .. .. .. .. 59 19 3 Tauranga County Council .. .. .. .. .. .. .. .. 326 Thames County Council .. .. .. .. .. .. .. .. .. 13 17 11 Tuapeka County Council .. .. .. .. .. .. .. .. .. 106 17 3 Vincent County Council .. .. .. ... .. .. .. .. .. 148 011 Waitaki County Council .. .. .. .. .. .. .. .. .. 80 0 9 Wallace County Council .. .. .. .. .. .. .. .. .. 24 10 5 Westland County Council .. .. .. .. .. .. .. .. 4 17 7 Whangaroi County Counoil .. .. .. .. .. .. .. .. 319 6 Waihi Borough Counoil .. .. .. .. .. .. .. .. .. 38 12 6 Pelorus Road Board .. .. .. .. .. .. .. .. .. 2 16 3 Cobden Town Board .. .. .. .. .. .. .. .. .. 703 £755 9 9

Primary Education: — Section 2, — Payments for Primary Education Purposes Administration Charges, Maintenance and Upkeep Refunds .. £ s. d. 108,071 9 5 0,914 6 11 18 10 1 £ s. d. Secondary Education :— Section 2, — Payments to Secondary Sohools Administration Charges, Maintenance, and Upkeep Refund of Amounts erroneously credited Previous Years now paid to Deposits Acoount, Rotorua College and Grammar School Account Refunds 115,004 6 5 8,287 2 3 661 4 4 640 8 8 2 0 0 9,590 15 3 £124,595 1 8

B -1 [Pt. II

48

PUBLIC ACCOUNTS, 1923-192 4.

STATEMENT of RECEIPTS and DISBURSEMENTS under the Trustee Act, 1908, to 31st March, 1924, 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.)

RECEIPTS. I DISBURSEMENTS. 1923. April 1 j Balance on 31st March, 1923 £ s. d. £ s. d. 6,827 1 6 1924. March 31 In the estate of Armandine de Pranoeour Balances on 31st March, 1924, — Estate of Susan Smallwood Sarah Jane White J. Matheson and H. Gracie Mary McKay William Tattlev Barthia Wilkie" Robert Miller .. Paora Parau and W. R. Miller .. Francis Humphreys Heighway .. George Moore .. .. .. .. j Richard Galway .. .. E.W.Alexander Edward Ruddock .. .. John Corey .. .. .. John Burk .. .. .. Geofirey Arthur Harney .. Thomas Bacon Moanatairi Extended Gold-mining Company The Direct Supply Company (Limited), Auckland, in liquidation Wellington-Manawatu Railway Company (Limited) Total £ s. d. £ s. d. 187 13 6 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 16 7 8 33 5 10 95 9 8 6,639 8 0 :£6,827 1 6 i ; Total .. ■ ¥ £6,827 1 6

B.—l [Pt. ll]

49

PUBLIC ACCOUNTS, 1923-1924.

STATEMENT of TRANSACTIONS of the ADVANCES TO OTHER GOVERNMENTS ACCOUNT during the FINANCIAL YEAR ended 31st March, 1924.

7 -B. 1 [Pt. ll].

Balance at 31st March, 1923. Transfers during the Year. Repayments to Consolidated Fund. Balance at 31st March, 1924. £ s. d. Transfers from Consoli- 83,226 0 3 dated Fund in terms of Section 13, Finance Act, 1921-22 ■■ £ s. 2,000 0 d. 0 £ s. d. £ s. d. 85,226 0 3 £ s. d. 85,226 0 3 Balance at 31st March, 1923. Repayments. Advances. Balance at 31st March, 1924. Advances to other Governments — Bechuanaland British Guiana Canadian Government Ceylon Cook Islands Commonwealth Government Bast African Protectorate Falkland Islands Federated Malay States Fiji .. * .. Hong Kong Imperial Government Imperial pensions India Mauritius Niue Nigeria Nyassaland Straits Settlement St. Helena Trinidad Union Government of South Africa £ s. d. 185 5 4 38 11 10 154 19 5 593 13 7 431 0 1 15,711 .14 0 £ s. d. 488 9 8 73 19 4 224 10 5 834 7 3 1,217 17 3 25,063 4 2 £ s. d. 508 11 0 53 1 3 176 0 5 319 9 7 1,630 18 0 24,904 11 3 £ s. d. 205 6 8 17 13 9 106 9 5 78 15 11 844 0 10 15,553 1 1 £ s. d. 95 0' 0 348 13 4 349 3 4 95 10 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 18 3 1,772 17 0 208 6 3 136 1 9 20,350 13 6 176,789 7 2 15 6 9 . 625 11 11 389 16 9 569 17 0 766 13 4 558 10 9 174 0 0 1,922 4 9 420 11 5 123 11 9 3,083 16 3 151,400 5 5 174 0 0 788 4 6 319 10 2 43 16 3 192 10 0 98 5 2 593 18 5 92 17 10 528 9 3 333 6 8 553 8 0 131 4 10 85 11 6 364 6 11 202 4 5 - 12 15 4 245 12 11 166 13 4 200 15 6 131 4 10 28 7 0 505 5 0 60 7 6 566 3 3 117 12 0 425 5 2 63,237 15 0 230,977 0 9 187,749 7 10 20,0.1.0 2 1 20,010 2 1 Balance of A .dvances to oth> ir Governments .ccount at 31st :arch, 1924.. 65,215 18 2 I 1

B.—l [Pt. II

50

PUBLIC ACCOUNTS, 1923-19 24.

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. Total. Acquirement of Estates— Remuera Takahu-Wbangape £ 8. d. 386 1 3 12 19 3 £ s. d. 399 0 6 Expenses incidental to Estates— Acton Airedale Albury AUanholm Allenby Annan Aorangi Apata Ardgowan Ardlussa Argyll Armstrong Ashley Ashton Settlement Ashwick Avenel Avenel Extension Aviemore Avonhead Avonhead No. 2 Awamoa Aylesbury Bailey Balaohraggan Barnego Bartholomew Bayliss Beach Beattie .. Beaumont Bellamy Bickorstafie Blind River Bourn dale .. .. .. ... Braeo Braeburn Bruce Buckley Settlement Buddo Burke's Homestead Cadman Campbell Cardrona Carrington Carroll Chamberlain Cherry Grove Clandoboyo Clandeboye No. 2 .. Clandon Clare mont Clareview Clayton Clifford Clifton Cloverlea Clydebank Coldstream Conical Hills Cooper's Creek Copland Corby Corliss Cradoek Craigmorc Crioklewood Crosshill Croucher Croydon Cnlverden Delaney Dixon Douglas Doyleston Drayton Incidental Expenses. £ s. d. 17 7 8 30 17 1 77 2 10 11 9 0 10 2 11 129 18 2 7 15 1 1 11 9 39 12 4 159 17 2 145 6 8 3 0 1 3 17 3 4 13 10 59 13 5 32 13 4 24 17 1 0 4 6 10 9 7 10 7 1 7 8 11 21 2 7 2 10 5 12 16 6 24 7 11 6 5 2 0 9 1 2 17 17 5 8 10 18 5 15 7 8 40 15 11 21 8 8 25 8 1 0 11 3 34 9 6 6 17 6 18 1 6 2 13 2 0 9 3 2 6 0 6 11 7 0 J 2 122 12 4 31 3 11 47 3 6 83 18 3 15 9 4 9 11 2 17 4 9 42 5 3 12 12 3 18 15 10 10 6 9 10,393 14 6 12 10 3 33 19 6 32 8 9 44 19 3 1 4 8 9 8 5 5 3 () 4 5 4 0 1 7 9 12 6 1 4 4 3 18 5 3 2 5 77 15 9 133 18 1 0 3 6 6 0 6 63 15 11 1 19 6 14 3 8 Carried forward 12,331 17 6 399 0 6

B.—l [Pt. ll].

51

PUBLIC ACCOUNTS, 1923-1924.

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. 12,331 17 6 £ s. d. 399 0 6 Expenses incidental to Estatos— continued. Duncan .. .. .. Dyer .. .. .. Earnscleugh Eccleston No. 1 .. .. Eccleston No. 2 Edendale .. .. .. Eldorslie No. 1 Eldorslio No. 2 Elsthorpe Epuni Erina Ermodale .. .. .. Evans Fairfield .. Falloon Fencourt Finlay Downs Flaxbourno Forest Gate Fortification Hill Four Peaks Fyvio Galloway Gorge Road .. • ■ Gladbrook Glasspole Glenham Glenmark .. .. .. Glentannor Golden Downs Gorton Graham Greenfield Greystoke Gwavas Hadlow Hall-Jones Hardie Harper Hatuma Hawke Hawtroy Heatherloa Heights Hekeao Hereford Park Hetana Hewitt Highbank Hikawora Hilderthorpe Hill Hillboro .. Hillersden Hillersden Bush Homebrook Horahora Horahia Hornby Horrobin Horsley Downs Huinga Hukutaia Janofield Johnson Kaimahi Kaipaki .. ' Kairanga Kakahu Kanakanaia Kapua .. Kapuatohe Karapiro Karu Kauroo Hill Kereta 1 16 0 63 7 3 4 13 8 12 13 5 0 10 3 85 5 2 91 1 2 32 5 7 30 9 10 4 11 0 15 0 I 11 4 9 4 15 6 90 19 9 4 10 11 10 13 2 2.5 15 11 209 14 9 36 2 4 13 4 1 37 17 6 6 3 4 3 6 1 0 1 11 70 12 2 3 13 0 32 15 6 128 3 6 4 11 8 1 12 11 18 I 7 7 9 9 77 1 2 158 19 8 25 13 2 8 0 8 93 4 8 1 17 11 13 17 7 127 14 3 3 7 5 1 14 3 15 1 6 187 10 II 9 0 11 512 19 5 0 19 4 2 2 11 57 18 7 14 9 0 7 0 0 1 11 2 8 15 7 253 3 1 0 4 9 22 18 II 2 15 9 17 10 4 4 8 8 2 0 0 5 2 0 57 18 2 64 7 0 256 3 7 1 17 10 4 0 9 3 7 0 25 12 3 112 2 53 7 0 7 1 8 1 II 9 3 9 8 163 6 0 151 2 8 1 17 4 Carried forward 15,838 9 5 399 0 6

8.-I[Pt.ll].

52

PUBLIC ACCOUNTS, 1923-1924.

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. Brought forward Incidental Expenses. £ s. il. 15,838 9 5 Total. £ s. d. 399 0 6 Expenses incidental to Estates — continued. Kinlock Kitohenor Knowsley Park Kokatahi Kohika Kohika No. 2 Kopane Kota Kowhatu Kuku Kumeroa Kurow Ladbrook Lake Lambert Lamont Langdale Langloy Lansdowne ... Lawry .. .. .'■. ... Lean ... .. ... Lees Valley .. . j. Leeston i.I ;> .. ,, Lewis ,j. I 1 .. 1. *•"..' A.-. ..'.. Linton J. r .. .'. Littler ;. .. Longbush Loughnan Lyndhurst Lyndon No. 1 .. ... Lyndon No. 2 .. ... Lynton Downs .. .. Maerewhenua Mahora .. .: Mahupuku Makareao and Extonsiou Makowai Makowai Extension Manga-a-toro Mangaotama Mangapouri Mangatahi Mangateparu Mangawhero Maori Hill Marakeke Maraweka ... .. .... Marawiti Marshall Matakan ui.. Matamata Matamua Matane Matuku Maungaraki Maytown .. .. ... McDonnell McKenzie Mead Meadowbank Meadows Melling Melville Park Merrivale Merrivale No. 1 Merrivale No. 2 Methuen Milford Mills • ~t,. 113 18 9 0 7 1 0 10 5 2 11 8 32 1 0 6 5 4 29 12 4 18 3 8 21 18 10 7 15 3 35 2 0 6 18 4 13 2 7 13 12 4 2 4 3 4 16 5 6 17 3 2 19 11 26 8 7 0 14 3 1 14 11 69 4 6 4 7 9 10 7 113 4 10 7 1 4 0 16 6 52 6 4 0 6 0 49 14 4 16 13 0 56 7 8 31 10 9 78 2 2 22 17 6 45 8 7 74 10 9 391 4 2 14 5 6 50 10 0 2 9 6 3 5 2 81 19 8 1,353 8 11 0 15 11 24 13 4 30 16 11 23 15 3 18 16 7 1 18 11 4 7 1 37 12 3 10 14 8 1 9 10 14 14 1 4 3 10 6 14 8 0 4 11 3 7 6 21 7 1 18 14 9 11 16 11 0 11 0 3 12 0 30 13 4 7 10 2 7 5 4 1 1 11 1 3 9 17 2 0 *^ j Carried forward 19,024 4 1 399 0 6

53

B.—l [Pt. II

• PUBLIC ACCOUNTS, 1923-1924.

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 BxpenBes. Total. Brought forward £ s. d. 19,024 4 1 £ s. d. 399 0 6 Expenses incidental to Estates— continued. Momona Morice Mount Nessing Muhunoa Ngarara Neligan Newpark Ngahinepouri Ngakaroro Ngatapa Normandalo Northbank Oakleigh Ohakea Ohapi Ohauiti Okauia Omaka Opouriao Orakipaoa Otahu Gtaio Otamarakau Otamauri Otanomomo Otarakaro Otekaike Oturoa .. Otway Paa Creek Pakarau .. .. , . ., Pakaraka Palmer Papaka Paparangi Parahi Pareora No. 1 Pareora No. 2 Parkes Patoa Pawaho PoakB Perham Pihautea Pitt Plumer Plunket .. Poerua Pomahaka Poroporo Pouparae Pourerere Presoott Puhipuhi Puhuka .. .. Pukenamu Pukenamu Extension Puketapu .. .. Puketi Puketoi Punaroa Putorino Rainolifi Rainford Rakitairi Rangiatea Rangitaiki Rapuwai Raumati 0 17 0 44 7 0 70 0 9 16 6 11 2 11 11 2 10 10 12 16 9 2 16 7 5 10 1 98 15 10 10 7 3 10 17 10 7 7 4 6 4 7 16 9 6 5 6 0 9 14 6 10 3 6 8 3 9 10 6 0 5 4 7 4 19 5 8 0 10 62 8 3 23 10 9 1 8 2 114 10 5 98 9 0 5 16 1 10 0 10 20 10 5 186 8 11 3 9 0 19 6 7 4 6 4 15 13 2 8 18 8 56 3 6 17 19 2 5 15 0 I 0 2 3 18 3 1 5 0 923 14 7 2 8 6 0 5 10 -12 7 1 2 9 0 21 7 11 56 7 11 3 1 6 19 14 0 0 17 10 0 19 1 1 5 1 5 4 7 4 10 5 3 9 2 0 6 8 551 17 3 41 0 7 144 7 2 1 18 4 6 18 1 23 13 1 3 15 2 2 3 2 12 5 9 43 9 5 Carried forward 21,977 17 8 399 0 6

B.—l [Pt. ll].

54

PUBLIC ACCOUNTS, 192 3-192 4.

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. 21,977 17 8 £ s. d. 399 0 6 Expenses incidental to Estates— continued. Raureka Rautawiri .. .. .. Remucra Settlement Reparoa Rewi Reynolds Richmond Brook Ringway Roimata Rosobrook .. .. Rosewill Ruapuna No, 2 Ruatangata Ruggod Ridges Sandilands Saxon Soargill .. .. .. Seafield Seaforth Solwyn .. .. Sherenden Sherwood Downs Soland Spittall Spotswood Springhill .. .. .. Stalker .. .. .. ... Stanley Starborough Steward St. Helens Stoke Stokes Strathmore Strathvale Streamlands Studholme Junction.. Tablelands Tahaia Tahawai Taikorea Tainui Takitu Tamai Taniwha Tapapa Tara Tarawahi .. .. Tariki Tauherenikau Taumaihi Taumata Tautari Tawaha Teanaraki Teihoka .. Te Arai Teasdale Te Kura Te Mata To Matua Te Miro TePua Te Puke Teschemaker Teviot .. .. .. Timaunga Timaunga Extension Tiraumea Tokaora Tokarahi Tokoiti Tomoana Tongoio Totara 7 3 1 2 19 10 679 14 5 1,376 13 5 10 0 10 38 0 11 35 1 6 4 1 11 0 17 3 4 18 1 304 5 0 48 5 7 12 7 3 0 16 2 0 15 10 0 3 4 19 17 9 4 9 3 1 0 7 436 10 6 73 17 8 96 8 6 1 4 9 0 18 5 45 9 5 48 1 2 13 19 3 2 18 6 349 18 10 110 4 9 5 I 9 21 5 5 2 5 1 15 4 8 3 0 0 1 16 '3 1 16 4 21 3 0 308 13 5 0 13 3 43 19 3 0 11 11 37 4 11 1 10 1 10 10 8 21 7 5 35 13 3 1 12 0 12 18 7 14 0 1 29 18 7 15 18 4 14 12 1 32 16 1 5 13 0 10 7 11 90 10 8 2 2 5 32 14 3 3 5 2 3 11 10 2,088 12 7 133 7 6 8 10 6 58 12 6 7,063 17 4 62 15 0 27 6 1 802 6 10 17 13 11 90 17 11 19 10 6 1 0 4 88 10 3 59 11 5 Carried forward 37,033 11 3 399 0 6

B.—l [Pt. ll].

55

PUBLIC. ACCOUNTS, 1923-192 4.

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

I Name of Estate. Incidental Expenses. Total. £ s. d. 399 0 6 Brought forward £ s. d. 37,033 11 3 Expenses incidental to Estates — continued. Tripp " ututawa Upokonui Valverde Waari Waddington Wahren Waiapi Waiare Waiarikiki Waihau Waihora Waikakahi Waimana Waimarie Waimata Waimate Waipapa Waipuka Wairere Waitahuna No. 1 .. Waitahuna No. 2 .. Waitakaruru Waiteitei Walker Wangapoka .. Warnock Watea Waterson Westcott Westmere Wharenui Whitehall .. Wigan Wilford Willows Winchester Windsor Park No. 1 Windsor Park No. 2 Wither Run Woulfe Wright Sections 36056 and 36057 1862 36226 30791 36278 36469 36228 2082 „ 34430 and 34431, including part 29564. . Isolated Section — Howard, Section 13, Block VI i a o a ■ ■ $ 45 8 11 10 5 9 93 8 3 25 3 1 2 13 5 0 9 3 1 15 7 4 14 0 435 8 7 136 15 10 75 3 3 64 12 5 397 16 0 19 13 1 5 3 7 441 10 2 191 15 8 7 18 6 6 6 8 13 5 7 10 18 6 13 8 8 8 13 8 1 15 0 1 8 4 30 16 5 19 0 0 28 10 11 4 14 10 14 10 7 269 3 3 2 14 1 0 7 2 28 14 6 623 2 5 12 7 10 23 12 5 31 5 8 19 14 2 534 8 1 0 11 0 0 8 10 0 6 9 0 16 0 2 4 0 11 10 1 1 8 0 11 7 1 0 3 0 I 0 0 7 3 0 5 5 40,704 0 9 Total I £41,103 1 3 Credits in reduction of Expenses incidental to Estates — Acton Ardlussa Aviemore Avonhead Awamoa Chamberlain Clifton 1 )ouglas 11111 u i .n.i .. ... Knowsloy Park Kokatu .. .. .. Leo's Valley Mangateparu Morten Maerewhonua 1 19 0 2 0 0 158 3 0 1 10 9 2 17 8 0 8 8 4,759 19 4 1 2 6 31 2 10 5 7 3 0 10 2 0 10 4 3 10 7 0 3 7 0 5 0 Carried forward 4,969 11 2

B.—l [Pt. ll.]

56

PUBLIC ACCOUNTS, 1923-1924.

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. £ s. il, 4,969 11 2 £ s. d. Brought forward Credits in reduction of Expenses incidental to Estates— continued. Ngatapa Parke's .. .. .. .. .. .. Pihautea Raumati .. .. Reparoa Selwyn .. Strathvale Tara Te Mata TeMiro .. Teviot .. .. • .. Timaunga Extension Tongoio Tripp Waihau Waikakahi Waimate Watea Wilford .. 6 14 0 0 5 5 120 18 2 1 0 6 67 11 10 30 8 9 3 0 0 0 17 4 81 10 0 39 8 0 21,408 0 0 1 6 4 12 5 0 2 8 6 3 18 10 0 16 8 1 10 4 7 13 0 1,001 10 11 Total 27,760 15 3 £27,760 15 3 Recoveries on aocount of Estates, — Avonhead Lake .. . . .. .. Mangateparu Milford Reporoa 125 0 0 19 19 6 0 9 0 10 16 10 37 16 0 194 1 4 Total £194 1 4

B.—l [Pt. ll]

57

PUBLIC ACCOUNTS, 1923-1924.

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

B—B. 1 ("Pt. 111.

Name of Estate. Purchase-money. Total. i Acquirement of Estates - Mount Pisa £ s. d. 707 18 3 £ s. d. Expenses incidental to Estates — Ahiaruhe .. .. .. Akitio Almadale Arahcke Arawhata Ardkeen Arnmoro Bankfield Blue Glen Braemore .. Brooksdale Coyle Criehton Park Crownthorpe Dalmain Dawbin Devonshire Eaglesham .. .. Gee Glencoe Glengarry Glenn Rae Goat Hills Grange Greves Hammond Haunui Haunui No. 2 Hawthorne Hei Hei .. Hikuai .. .. .. Homebush Huatoki Huia Isleworth Katikara Kelso Kiwitea Kohatu Kohura .. .. .. Kopuku Kopuku No. 2 Koremoa Lambrook Lauriston Linkwater Dale Makopua .. Mana Mangamaire Marama-a-Mau Marco Maruia Mataikona .. Matakitaki McLean Moorlands Moroa Morten Motukai Motutara Monntford .. .. .. Mount Pisa Nesdale No. 2 Ngabape .. Incidental Expenses. £ s. d. 25 2 11 450 9 0 291 6 6 4 1 10 2 10 11 46 17 2 168 7 1 .. I 9 9 6 0 14 0 .. , 1,040 11 9 5 17 1 0 8 7 5 15 5 4,074 15 2 3 9 0 2 17 0 0 19 11 28 15 1 2 18 4 7 1 II 205 19 8 0 5 4 453 15 7 7 4 2 0 19 2 5 10 2 6 10 8 4 10 10 12 5 3 7 17 3 37 4 1 81 19 0 1,120 15 5 3 17 5 4 14 7 4 7 2 10 2 0 12 2 19 74 8 3 4 19 6 23 17 I 0 9 1 187 13 11 10 7 4 0 3 9 45 10 11 3)8 6 2 13 0 12 13 8 6 19 2 4 7 0 2,405 9 11 16 0 3 2 15 5 5 5 4 17 12 7 512 16 8 1,010 13 2 429 10 10 8 6 8 9.796 8 1 .. 0 3 10 200 4 7 707 18 3 Carried forward . '. 23,550 16 8 707 18 3

B.—l [Pt. El].

PUBLIC ACCOUNTS, 1923-1924.

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.

58

Name of Estate. Incidental Expenses. Total. Brought, forward £ s. d. ! 23,550 16 8 £ s. d. 707 18 3 Expenses incidental to Estates— continued. Ngutu Oakwood Ohuka . . Olliver Olvor Omana Omapu Omeheu Orongo Oroua Osborne Otahome Paramu Paremata Parinui Piu Pohehe Poplar Grove Puahue Pukeawa .. .. ... Pukekoa Pukenui Pukemapou Puni Quillinan Rahu Ratapiko Raumaewa Repongaere Rissington Riverina Rollesby Rotomanuka Springwell Strathvale Tairua Taitama Tapuae Tawhiwhi Te Kaihi Te Ore Ore Te Whiti Tikotu Tilverstowe Tokiri Tutaki Tuturumuri Wai kiwi .. ... Wairuna Wai tohi Peaks Wharekaka Whatawhata White Wilder Woodlaw Yonle 12 6 5 3 13 4 809 16 5 8 3 2 0 8 6 307 6 2 3 5 2 722 13 2 5.297 19 6 7 12 10 17 16 9 306 11 0 24 .18 6 7 17 10 15 18 0 348 6 3 164 6 5 30 17 8 612 9 2 42 19 11 16 10 1 25 7 9 449 5 8 37 15 2 5 7 4 0 3 0 9 16 4 50 10 3 134 14 1 24 5 10 6 4 10 0 18 4 0 16 0 5 0 6 222 2 2 1 19 6 10 16 7 HI 13 8 760 9 11 23 4 2 392 8 5 11 18 5 2 1 10 13 8 9 487 2 1 25 4 5 748 17 8 4 16 0 40 16 6 362 6 8 236 1 4 1 15 7 1 18 4 21 10 6 1 0 0 2 19 3 36,553 9 9 Totals £37,261 8 0 Credits in reduction of Expenses incidental to Estates— Ahiaruhe Ardkeon Crownthorpe .. .. Dalmain Goat Hills Hawthorne Kopuku No. 2 Mataikona. . .. Mount Pisa 4 119 17 7 6 183 6 9 0 6 0 2 3 3 0 16 0 8 13 5 61 0 6 20,268 1 10 Carried forward 20,549 7 0

59

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1923-1924.

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.

9—B. 1 [Pt. ll].

Name of Estate. Incidental Expenses. Total. Brought forward £ s. (I. 20,549 7 0 £ s. il. Credits in reduction of Expenses incidental to Estates— continued. Omehou Orongo Pukeawa Pukemapou Repongaere Tutaki VV'aitohi Peaks Wharekaka 12 10 2 599 3 4 I. 2 8 13 9 1 149 15 2 3 12 5 2 12 8 0 lo 0 21,332 2 6 Total £21,332 2 6 Recoveries on acoount of Estates- - Ahiaruhe Bankfield Hikuai Kelso Pukemapou Tairua 4 11 9 87 0 0 39 10 0 10 9 8 6 6 9 210 0 0 357 18 2 Total £357 18 2

8.-l [Pt. ll],

60

PUB L IC ACCOUNTS, 1923-192 4.

DETAIL STATEMENT of PUBLIC WORKS FUND (General Purposes Account): RECOVERIES on Account of EXPENDITURE of Previous Years, for the FINANCIAL YEAR ended 31at March, 1924,

DSBMNCB DEPARTMENT :— Sale of residence, Dunedin Sale of old buildings, Mahanga Bay Sale of rails £ s. d. 16 2 0 28 0 0 280 5 0 £ s. d. £ s. d. Education Department :— Sale of furniture at Miramar Homo Sale of desks at Richmond School Sale of school residence, Makirikiii Sale of Nelson Receiving Home 321 7 0 0 6 6 15 0 0 44 6 0 1,025 0 0 1,090 12 6 Immigration Department :— Refund of passage - money of civilian passengers per "Tofua" 1,267 8 2 Prisons Department : — Sale of Lyttelton Prison Reserve, in terms of section 110 of the Reserves and other Lands Disposal and Public Bodies Empowering Act, 1919 2,539 17 6 Mines Department : — Sale of assets, Muddy Terrace Sluicing Company Sale of pipes, Mountain Hill Water-race 2,000 0 0 310 0 0 2,310 0 0 Public Works Department : — Sale of Crown land adjoining Te Mata Settlement Sale of pelton wheel, Thames-Hauraki pumping plant. . . Proportion of salary of caretaker, Government Buildings. Stratford Surplus material returned to stores Deduction from Cororaandel County Council subsidy in respect of cost of Carroll's and Hospital Bridges Deduction from Lumsden Town Board subsidy to cover expenses of Commission, Lumsden Main Road 171 0 0 7 0 0 60 (I 0 9 0 0 175 8 10 8 16 0 Post and Telegraph Department : — Refund of board and lodging 431 4 10 12 5 0 Railway Department :— Sale of timber, rock-drills, &c. Sale of launch Rent of whares, &c. Sale of huts, pipes, &c. Compensation for land taken at Patumahoe for Waiuku Branch Railway Sale of buildings, &c. Sale of land at Terrace End Sale of land, Sentry Hill deviation Rent of railway-siding 35 8 0 50 0 0 39 16 10 50 15 3 41 11 3 28 18 0 694 13 3 225 0 0 0 10 0 1,106 12 7 £9,142 7 7 -.————

61

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 192 3-19 24.

STATEMENT of IMPRESTS of the PUBLIC WOBKS FUND OUTSTANDING on the 31st March, 1924, showing the SERVICES for which they were issued. Public Works Fund :— General Purposes Account, — £ s. d. Vote 45—Railway-construction .. .. .. .. .. .. .. 16,497 8 7 46 —Additions to open Lines .. .. .. - ..., .. .. .. 4,374 12 6 58—Development of Tourist Resorts .. .. .. .. .. .. 36 15 10 59—Department of Immigration .. .. .. .. .. .. 48,887 6 6 60—Roads, &c. .. .. .. .. .. .. .. .. 7,633 19 7 63—Telegraph Extension .. .. .. .. .. .. .. 65,373 13 5 68—Plant, Material, and Stores .. .. .. .. .. .. 5,802 15 6 £148,606 6 11

The Treasury, Wellington, 19th July, 1924. J. J. ESBON, Secretary to the Treasury. B. E. Hayes, Accountant to the Treasury Examined and found correot. G. F. C. Campbell, Controller and Auditor-General. Audit Office, Wellington, 19th July, 1924.

Approximate Cod of Paper. —Preparation, not given ; printing (600 copies), £1110,

Authority : W. A. G. Skinner, Government Printer, Wellington.—l924.

Price Is. 3d.]