BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1922-23. AUDITED ACCOUNTS. SUPPLEMENTARY TO B.-1 [Pt. IV], 1924.

Appendix to the Journals of the House of Representatives, 1924 Session I, B-01-part05

"R.—l [Pt. IV, Supplement A

1924. NEW ZEALAND. •

BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1922-23. AUDITED ACCOUNTS. SUPPLEMENTARY TO B.-1 [Pt. IV], 1924.

CON T E N T S. Page Page Agriculture, Department of .. .. .. 30 Lands and Survey Department .. .. ..11 Discharged Soldiers Settlement Account (C.-9) .. * Nativo Land Settlement Account .. 21 General Purposes Relief Account.. .. 37 Police Department .. .. .. ..13 Hauraki Plains Settlement Account (C.-8) .. * Post and Telegraph Department .. .. .. 40 Health, Department of .. .. .. 2 Prisons Department .. .. .. ..14 Industries and Commerce Department .. 38 Public Works Department .. .. 23 Justice Department .. .. .. ..10 Rangitaiki Land Drainage Account (C.-ll) .. * Land for Settlements Account .. .. .. 43 Swamp Land Drainage (C.-4) .. .. . . * Land for Settlements Account (Discharged Soldiers Waimarino Bush-fire Relief Account .. 36 Settlement Account) .. .. .. .. 20 * Balance-sheets published in annual reports for the year ended 31st fljarch, 1923, sec parliamentary papers a* noted in brackets,

B:— 1 [Pt. IV, Sup. A]

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DEPARTMENT OF HEALTH. Revenue Account for the Year ended 31st March, 1923. Dr. £ s. d. Or. £ s. d. To Hospital supplies—Working Accounts .. .. .. 315 411 By Sera working account .. 327 15 0 Bacteriological Laboratory service .. .. .. .. 10,463 10 2 Contribution by local Institutions controlled by Department—Net cost authorities for health after charging interest and depreciation— inspection services .. 14,722 3 7 St. Helens Maternity Hospitals— £ s. d. Recoveries in respect of Auckland .. .. .. .. 4,536 0 6 j Maori hygiene adminisGisborne .. .. .. ~ .. 1,857 16 4 | tration .. .. 4,547 2 6 Wanganui .. .. .. .. 1,574 3 9 j Registration and other Wellington .. .. .. .. 3,908 4 3 fees— Christchurch .. r .. ... .. 2,284 911 j Private hos- £ s. d. Dunedin .. .. . .. .-. 2 ,804 14 6 pita] license Tnvercargill .. .. .. .. 1,942 10 5 fees ..158 0 0 King George V Orthopaedic and General Hospital, Mid wives Rotorua .. .. .. .. .. 28,093 14 re gist raQueen Mary Neurological Hospital, Hanmer .. 7,743 4 0 tion and Otaki Hospital .. .. .. .. 1,820 15 0 examina-Infectious-diseases Hospital, Rotorua .. .. 1,020 17 I tion fees .. 132 3 6 Pukeora Sanatorium for Consumptives, Waipuku- Nurses regisrau .. .. .. .. .. 8,003 12 3 tration and Otaki Sanatorium for Consumptives .. .. 1,846 14 5 examinaLeper Colony, Quail Island .. .. .. 2,157 7 8 tion fees .. 277 0 0 Kahukura Cottage Emergency Hospital .. 182 6 II Plumbers reTreiitKam Orthopaedic pG&pHal (closed) .. 13,814 16 0 gistrat ion ! Te Waikato Sanatorium (closed) .. .. 3,996 6 9 and exami87,587 1 1 nation fees 354 19 0 School hygiene .. .. .. .. .. .. 18,243 13 7 Masseurs reDental hygiene .. .. .. .. .. .. 12,406 15 8 gistrat ion Maori hygiene .. .. .. .. .. .. 11,577 17 3 and examiChild welfare .. .. .. .. .. .. 2,019 18 3 nation fees 106 3 0 Grants in aid of medical and social relief— Bills of Royal N.Z. Society for Health of Women and health fees 11 10 0 Children .. .. .. .. .. 10,870 10 3 1,039 15 6 University of Otago (dental bursaries and assist- Sales of disinfectants .. 74 11 0 ance towards expenses of analytical, bactcrio- Miscellaneous recoveries — logical, and pathological laboratories)' .. 0 0 f 'Sundry rents, staff serOther grants in aid of medical and social relief 5,167 0 6 vices to other Depart18,037 10 9 ments, &c. .. .. 831 17 5 Health Act expenses— Balance carried down,being Board of Health expenses .. .. .. 279 19 8 excess of expenditure Infectious diseases — Expenses of preventive over income .. 583,700 14 10 measures and in connection with outbreaks .. 1,639 18 9 Notification of infectious diseases (fees to medical practitioners) .. .. .. .. 1,111 9 0 Inspection of vessels (medical fees and launch-hire) 1,217 13 1 Quarantine expenses (maintenance of stations) .. 653 2 9 Other Health Act expenses .. . . .. 105 5 11 ———-t— 5,007 9 2 Social Hygiene Act—Maintenance of V.D. clinics, payments for treatment, &c. .. . . .. .. .. 4,106 10 9 Sale of Food and Drugs Act —Purchase of samples, Analysts' fees, and legal expenses .. .. .. .. .. 601 3 5 Medical Practitioners Act —Expenses of Medical Board .. 41 12 8 Mid wives Act —Examination expenses .. .. .. 129 10 1 Nurses Registration Act—Examination expenses .. .. 216 J5 I Plumbers Registration Act—Examination expenses .. .. 616 0 0 Masseurs Registration Act—Examination expenses .. .. 205 0 7 Quackery Prevention Act—Purchase of samples .. .. 0 8 6 Compensation to patient following accident .. .. .. 30 0 0 Compensation to widow of late Health Inspector Johnston .. 767 19 6 Subsidies to Hospital Boards and separate institutions— On levies by local authorities for maintenance £ s. d. purposes .. .. .. .. .. 316,175 8 5 On voluntary contributions .. .. .. 31,560 11 4 On bequests .. .. .. .. 3,175 17 9 Payment to Otago Hospital Board under section 38, 1,744 15 0 Finance Act, 1921-22 .. , .. 352,656 12 6 General administration— Salaries and wages .. .. .. ..54,196 13 11 Travelling-expenses .. .. .. .. 13,559 9 1 Office expenses (rent, telephones, postages, and telegrams, printing and stationery. &c.) .. 7,467 1 4 Other expenses .. .. .. .. 926 4 5 76,149 8 9 Depreciation on buildings and equipment, other than institutional 4,063 17 2 £605,243 19 10 £605,243 19 10 £ s. d. £ s. d. To Balance brought down .. .. .. .. .. 583,700 14 10 By Excess of expenditure over Grants in aid of medical and social relief— ' income after charging Royal N.Z. Society for the Health of Women and Children— interest .. .. 593,671 15 "8 Expenditure in respect of previous years . . .. 6,467 0 0 Interest on capital sunk in land, buildings, and equipment (other than institutional) at 4J per cent, per annum .. .. .. 3,504 010 £593,671 15 8 £593,071 15 8

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B.—l [Pt. IV, Sup. A].

Department of health—continued. OTAKI SANATORIUM. Income and Expenditure Account for the Year ended 31st March, 1923. Expenditure. Income. £ s» d. To Institutional maintenance— £ s. d. £ s. d. By Patients' fees recoverable .. .. .. 5,909 2 0 Provisions .. .. .. 2,058 19 2 Profit on farm-working .. .. .. 126 13 4 Surgery and dispensary .. 120 11 5 Income from Brown-McWilliams Estate . . 6 118 Salaries and wages .. .. 1,735 11 5 Miscellaneous income—Adjustment of overcharge Domestic and establishment .. 1,447 13 0 in previous year .. .. .. .. 48 10 7 Miscellaneous maintenance — Excess of expenditure over income carried to Staff travelling .. £76 10 11 Revenue Account .. ... .. 1,846 14 5 Patients' comforts 3 15 6 Other expenses .. 9 3 6 89 9 ii Depreciation— £ s. d. Buildings .. 57 14 9 Equipment .. 124 13 8 182 8 5 Interest on capital .. .. 168 17 0 5,803 10 4 Administration .. .. .. .. 563 13 5 Patients' fees written off and reduced— Bad debts in Suspense .. 926 8 1 Allowances to Hospital Boards, friendly societies, &c., in respect of guaranteed fees .. 644 0 2 1,570 8 3 £7,937 12 0 £7,937 12 0 OTAKI HOSPITAL. Income and Expenditure Account foe the Year ended 31st March, 1923. Expenditure. Income. £ s. d. To Institutional maintenance—- £ s. d. £ s. d. By Patients' fees receivable .. .. .. 1,108 1 (j Provisions .. .. .. 415 2 8 Miscellaneous income—Adjustment of overcharge Surgery and dispensary 44 5 4 in previous year .. .. .. !) 10 1 Salaries and wages .. .. 1,201! 15 0 Excess of expenditure over income carried to Domestic and establishment .. 4131 II 10 Revenue Account .. .. .. 1,820 15 0 Miscellaneous maintenance — Staff travelling .. 7 l.'i 2 Other expenses .. 0 10 0 8 0 2 2,093 2 0 Administration .. .. .. .. 175 10 2 Patients' fees written off and reduced— £ s. d. Bad debts in Suspense .. 417 3 8 Allowances to Hospital Boards, friendly societies, &c., in rcspect of guaranteed fees .. 252 10 9 009 14 5 £2,938 0 7 £2,938 0 7 QUAIL ISLAND LEPER HOSPITAL. Income and Expenditure Account for the Year ended 31st March, 1923. Expenditure. Income. £ s. d. To Institutional maintenance — £ s. d. £ s. d. By Excess of expenditure over income carried to Provisions .. .. .. 404 17 5 Revenue Account .. .. .. 2,157 7 8 Surgery and dispensary .. 90 7 0 Salaries and wages .. .. 071 11 7 Domestic and establishment .. 479 3 9 Miscellaneous maintenance— £ s. d. Staff travelling .. 105 4 0 Patients' comforts .. 123 0 1 — 228 4 1 Depreciation—■ Buildings .. .. 41 17 8 Equipment .. 24 19 0 00 17 2 Interest on capital .. 82 0 1 2,083 7 7 Administration .. .. .. .. 74 0 1 £2,157 7 8 £2,157 7 8

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DEPARTMENT OF HEALTH—continued. PUKEORA SANATORIUM. Income and Expenditure Account for the Year ENDfeb 31st March, 1923. Expenditure. Income. To Institutional Maintenance— £ s. d. £ s. d. By Patients'fees receivable— £ s. d. £ s. d. Provisions .. v. 7,834 8 6 Civilian patients .. .. 7,493 17 0 Surgery and dispensary v. 596 2 0 Kx-servi'ce patients .. 18,220 1 3 Salaries and wages.. .. 10,144 6 I Examination of pensioners .. 47 15 6 Domestic and establishment 7,529 19 6 Sundry dental fees.. .. 312 0 Curative workshops .. 406 10 3 25,765 6 3 Miscellaneous maintenance-— Profit on farm-working .. .. 821 6 4 Staff travel- Miscellaneous income— ling .. £172 1 8 Adjustment of fees receivable Patients'com- of previous year.. .. 113 6 3 forts .. 17 14 11 Adjustment of wages in reOther ex- spect of previous year .. 83 6 9 penses .. 20 11 8 Board and lodgings recover210 8 3 able .. .. .. 48 8 8 Depreciation— Sale of refuse .. .. 38 3 5 Buildings ..£1,116 3 1 Sundries .. .. .. 9 11 8 Equipment .. 912 3 10 292 16 9 Other inn Excess of expenditure over income carried to proveinents 55 16 10 Revenue Account .. .. .. 8,003 12 3 2,084 3 9 Interest on capital .. .. 2,457 6 8 31,263 5 3 Administration .. .. .. 1,948 1 6 Patients' fees written off and reduced— Bad debts in Suspense .. 551 5 0 Allowances to Hospital Boards and friendly societies, &c.., in respect of guaranteed fees 1,120 9 10 . — 1,671 14 10 £34,883 1 7 £34,883 1 7 KING GEORGE V HOSPITAL, ROTORUA. Income and Expenditure Account for the Year ended 31st March, 1923. Expenditure. Incotne. To Institutional maintenance— £ s. d. £ s. d. By Patients'fees receivable — Provisions .. .. 7,091 14 9 In-patients— £ s. d. £ s. d. Surgery and dispensary .. 2,264 14 2 Orthopedic civilian .. 10,201 19 0 Salaries and wages.. .. 20,107 9 4 Orthopaedic service .. 11,434 13 3 Domestic and establishment 8,904 1 8 General .. .. 4,550 6 0 Miscellaneous maintenance — Out-patients— Staff travel- Orthopedic .. .. 147 II 6 ling .. £89 14 9 General .. .. 713 6 Patients'com- Examination of pensioners .. 35 3 6 forts .. 7 2 9 26,440 16 9 Other ex- Curative and maintenance workshops .. 491 7 9 penses .. 517 7 Rents receivable .. .. .. .. 716 5 102 15 1 Miscellaneous income— Depreciation— Board and lodgings recoverable 289 19 3 Buildings .. £1,026 9 2 Adjustment of fees receivable Equipment.. 1,110 7 9 of pre vious year.. .. 356 0 8 2,136 16 11 Contributions from Waikato Interest on capital .. .. 3,120 11 7 Hospital Board relating to 43,728 3 6 the year 1921-22 .. 300 0 0 Administration expenses .. .. 2,657 17 11 Sale of refuse, &c. .. .. 44 0 0 Patients' fees written off and Grant towards cost of fencing reduced main grounds .. .. 27 0 0 Bad debts in Suspense .. 8,744 9 7 Sundries .. .. .. 23 4 2 Allowances to Hospital Boards, 1,040 4 1 friendly societies, &c., in Excess of expenditure over income carried to respect of guaranteed fees 733 17 3 Revenue Account .. .. .. 28,093 1 4 9,478 6 10 Miscellaneous expenditure — Defence claim relating to treatment of civilian patients in previous year .. .. 110 16 7 Tourist claim for baths treatment of Waikato Hospital Board patients .. .. 98 1 6 208 18 1 £56,073 6 4 £56,073 6 4

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Jβ.—i [Pt. Tv, Bup. Aj.

DEPARTMENT OF HEALTH —continued. .ROTOR UA ISOLATION HOSPITAL. Income and Expenditure Account for the Year ended 31st March, 1923. Expenditure. Income.. £ s. d. To Institutional maintenance— £ s. d. £ s. d. By Patients' fees receivable .. .. .. 058 I 6 Provisions .. .. .. 271 2 3 Excess of expenditure over income carried to Surgery and dispensary .. 58 I I Revenue Account .. .. .. 1,020 17 1 Salaries and wages .. .. 467 19 11 Domestic and establishment .. 287 12 (3 -— . 1,084 15 9 Administration expenses .. .. 110 18 I Patients' fees written off and reduced — Bad debts in Suspense .. 450 11 5 Allowances to Hospital Boards and friondly aocieites, &c., in respect of guaranteed fees .. 32 13 4 : 483 4 9 £1,078 18 7 £1,678 18 7 KAHUKURA COTTAGE HOSPITAL. Income and Expenditure Account for the Year ended 31st March, 1923. Expenditure. Income. £ s. d. To Institutional maintenance — £ s. d. £ s. d. By Patients'fees receivable .. .. .. 172 1 3 Hospital maintenance .. .. 292 12 8 Miscellaneous income— .. .. £ s. d. Interest on capital .. .. 40 15 2 Adjustment of fees receivable of 333 7 10 previous year . . .. 14 4 6 Administration .. .. .. .. 36 0 10 Board and lodgings recoverable .. 0 16 0 15 0 6 Excess of expenditure over income carried to Revenue/ccount .. .. ; .. 182 6 1 £369 8 8 £369 8 8 TE WAIKATO SANATORIUM. Income and Expenditure Account for the Year ended 31st March, 1923. Expenditure. i Income. £ s. d. To Institutional maintenance — £ s. d. !By Rents receivable .. .. .. .. 28 0 0 Hospital maintenance .. .. .. 613 15 2 Miscellaneous income— £ s. d. Administration expenses .. .. .. 47 13 6 Adjustment of overcharge in Patients' fees in Suspense .. .. .. 732 12 0 previous year .. .. ..2176 Miscellaneous expenditure— Sundries .. .. ..320 Expenditure on farm relating to previous year 7 13 11 5 19 6 Realization Account— Excess of expenditure over income carried to Loss on sale of buildings, equipment, and Revenue Account .. .. .. 3,996 6 9 live-stock .. .. .. .. 2,628 11 8 £4,030 6 3 £4,030 6 3 TRENTHAM HOSPITAL. Income and Expenditure Account for the Year ended 31st March, 1923. Expenditure. I Income. To Institutional maintenance — £ s. d. £ s. d. By Patients'fees receivable £ s. d. £ s. d. Provisions .. .. 5,184 0 7 In-patients— Surgery and dispensary .. 1,267 3 4 Orthopaedic civilian .. 5,158 1 0 Salaries and wages .. .. 19,246 7 11 Orthopaedic service .. 19,703 2 II Domestic and establishment .. 5,094 15 8 General.. .. .. 358 1 0 Miscellaneous maintenance — Out-patients — £ s. d. I Orthopaedic .. .. 69 3 0 Staff travelling 178 II 8 j General .. .. .. 8 6 6 Other expenses 34 12 6 • Examination of pensioners .. 1 11 6 213 4 2 25,298 5 11 31,005 11 8 Curative and maintenance workshops .. 214 18 10 Dental department .. .. .. 92 15 3 Miscellaneous income— £ s. d. Administration .. .. .. 1,785 11 0 Sale of refuse, &e. .. .. 101 10 1 Patients' fees written off and Board and lodgings recoverable 81 18 0 reduced — Other .. .. .. 4 8 6 Bad debts in Suspense .. 4,662 3 II 187 16 7 Allowances to Hospital Boards, Excess of expenditure over income, carried to friendly societies, &c., in Revenue Account .. .. .. 13,814 16 0 respect of guaranteed fees .. 667 0 9 5,329 10 8 Miscellaneous expenditure— Defence claim relating to treatment of civilian patients in previous year .. 1,302 8 9 £39,515 17 4 j £39,515 17 4

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DEPARTMENT OF HEALTH—continued. ST. HELENS HOSPITAL, OHRISTCHUROH. Income and Expenditure Account foe the Year ended 31st March, 1923. Expenditure. Income. To Institutional maintenance— £ s. s. £ s. d. By Patients' fees receivable— £ s. d. £ s. d. Provisions .. .. .. 569 19 10 Indoor .. .. .. 923 19 0 Surgery and dispensary .. 123 19 2 Outdoor .. .. .. 141 12 0 ' Salaries and wages .. ..1,101 511 Babies .. .. .. .. 3 210 Domestic and establishment .. 870 10 1 1,008 13 10 Miscellaneous maintenance— Pupil-nurses' fees .. .. .. .. 13 10 0 Staff travelling .. 112 2 Rents receivable .. .. .. .. 24 I 2 Medical treatment staff 3 8 0 Miscellaneous income— Other expenses .. 115 0 Receipts from lecture .. ..00 0 0 15 8 Sundries . . .. ..330 Depreciation— - 1 9 3 0 Buildings .. 90 II 9 Excess of expenditure over income, carried to Equipment ..05 4 4 Revenue Account .. .. .. 2,284 9 11 155 Hi 1 Interest on capital .. .. 225 14 0 3,120 0 9 Maintenance of outdoor services .. . . 00 15 0 Administration expenses .. .. .. 199 10 2 Miscellaneous expenditure—Pees refunded .. 19 0 0 £3,399 17 11 £3,399 17 11 St. HELENS HOSPITAL, DUNEDIN. Income and Expenditure Account for the Year ended 31st March, 1923. Expenditure. j Income. To Institutional maintenance — £ s. <1. £ s. d. By Patients' fees receivable— £ s. d. £ s. d. Provisions .. .. .. 409 18 9 Indoor .. .. .. 571 12 11 Surgery and dispensary .. 04 1 2 Outdoor .. .. 08 17 0 Salaries and wages .. .. 1,230 8 0 Babies .. .. 22 4 0 Domestic and establishment ... 810 18 5 002 14 5 Miscellaneous naintcnancc— Pupil-nurses' fees .. .. .. .. 11 10 0 Rent .. .. 78 0 0 Miscellaneous income—Adjustment of overcharges Staff travelling . . 211 0 previous year .. .. .. .. 33 2 7 Other expenses 0 2 0 Excess of expenditure over income, carried to — 80 14 0 Revenue Account .. .. .. 2,804 14 0 DepreciationBuildings ..120 11 11 Equipment .. 53 10 9 174 8 8 Interest on capital .. .. 298 13 11 3,135 2 11 Maintenance of outdoor services .. .. 59 12 0 Administration . . .. .. .. 188 3 7 Patients' fees —Bad debts in Suspense .. 82 3 0 Miscellaneous expenditure—Pecs refunded .. 47 0 0 £3,512 I 0 £3,512 1 0 TOWNLEY ST. HELENS HOSPITAL, GISBORNE. Income and Expenditure Account for the Year ended 31st March, 1923. Expenditure. Income. To Institutional maintenance — £ s. d. £ s. d. By Patients' fees receivable— £ s. d. £ s. d. Provisions .. .. .. 431 15 0 Indoor .. .. .. 451 0 8 Surgery and dispensary .. 53 1 8 Outdoor .. . . .. 2 0 0 Salaries and wages .. . . 093 0 2 Babies .. .. .. 39 14 8 Domestic and establishment . . 085 9 9 492 15 4 Miscellaneous maintenance —Staff Pupil-nurses' fees . . .. .. 5 0 0 travelling .. .. .. 210 I Miscellaneous income—Adjustment of overcharge Depreciation — £ s. d. in previous year .. .. .. 5 3 9 Buildings .. .. 78 0 0 Excess of expenditure over income, carried to Equipment .. 37 19 5 Revonue Account .. .. .. 1,857 10 4 115 19 5 Interest on capital .. .. 184 15 8 2,100 11 9 Maintenance of outdoor services .. .. 0 10 8 Administration expenses .. .. .. 135 12 9 Patients' fees —Bad debts in Suspense .. 58 0 3 £2,360 15 5 £2,300 15 5

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B—l [Pt. IV, Sup. A[.

DEPARTMENT OF HEALTH—continued. ST. HELENS HOSPITAL, WELLINGTON. Income and Expenditure Account for the Year ended 31st March, 1923. Expenditure. Income. To Institutional maintenance— £ s. d. £ s. d. By Patients' fees receivable— £ •s. d. £ s. d. Provisions .. .. .. 1,001 13 10 Indoor .. .. .. 1,212 11 10 Surgery and dispensary .. 175 17 0 Outdoor . . .. .. 79 15 (i Salaries and wages .. ..1,338 5 8 Babies .. ... 56 2 8 Domestic and establishment .. 1,277 17 11 ——— 1,348 10 0 Miscellaneous maintenance'— Pujjil-nurses' fees .. ... .. .. 19 10 0 Rents .. .. £52 0 0 Donation from John Blundell Estate .. 100 0 0 Staff travelling .'. 8 3 11 Miscellaneous income— Other expenses .. 2 8 0 Adjustment, of overcharge in 02 11 11 previous year .. .. 28 12 1 Depreciation— Adjustment of fees understated Buildings .. 220 0 0 in previous year .. . . 0 8 8 Equipment .. 42 10 1 Receipts from lecture .. 4 4 0 — — 202 10 1 39 4 9 Interest on capital .. .. 009 3 8 Excess of expenditure over income, carried to 4,848 0 1 Revenue Account .. .. .. 3,908 4 3 Maintenance of outdoor services .. 116 3 7 Administration expenses .. . . .. 240 19 0 Patients' fees —Bad debts in Suspense .. 188 10 0 Mi seel I aneous expenditu re— Refund of fees .... 19 0 0 Other expenses ~ . . 2 4 4 _____ 21 4 4 £5,415 9 0 £5,415 9 0 St. HELENS HOSPITAL, WANGANUI. Income and Expenditure Account for the Year ended 31st March, 1923. Expenditure. ' Income. To Institutional maintenance —- £ s. d. £ s. d. By Patients'fees receivable— £ s. d. £ s. d. Provisions .. .. .. 403 16 5 Indoor .. .. .. 426 17 2 Surgery and dispensary .. 30 10 8 Outdoor .. . . . . 415 0 Salaries and wages . . ... 67,1 8 6 Babies .. . . 19 13 6 Domestic and establishment .. 439 11 II — 451 5 8 Miscellaneous maintenance —Staff Pupil-nurses' fees.. .. .. .. 6 0 0 travelling .. .. . . 5 7 6 Excess of expenditure over income carried to Depreciation— Revenue Account .. .. .. 1,574 3 9 Buildings .. £69 5 2 Equipment .. 49 0 11 — 118 6 1 Interest on capital . . .. 183 18 10 r- — 1,852 19 11 Maintenance of outdoor services .... 7 2 1 Administration expenses .. .. .. 146 8 1 Patients' fees- —Bad debts in Suspense .. 24 19 4 £2,031 9 5 £2,031 9 5 • ' ' '• u"" ' ' I ST. HELENS HOSPITAL, INVERCARGILL. Income and Expenditure Account for the Year ended 31st March, 1923. Expenditure. I ncome. To Institutional maintenance — £ s. d. £ s. d. By Patients' fees receivable — £ s. d. £. s. d. Provisions .. .. .. 330 14 5 Indoor .. .. ... 473 18 3 Surgery and dispensary . . .. 82 13 10 Outdoor .. .. .. 11100 Salaries and wages .. . . 014 7 9 Babies .. .. . . 17 0 Domestic and establishment .. 059 4 11 480 15 3 Miscellaneous maintenance .. 2 4 0 Pupil-nurses' fees .. .. .. .. 6 0 0 Depreciation— Excess of expenditure over income carried to Buildings.. .. £158 0 8 Revenue Account .. .. .. 1,942 10 5 Equipment .. 59 9 6 217 16 2 Interest on capital .. .. 313 13 8 2,226 15 3 Maintenance of outdoor services .. .. 5 13 8 Administration expenses .. . . .. 134 4 3 Patients' fees—Bad debts in Suspense.. .. 20 2 6 Miscellaneous expenditure —Fees refunded .. 48 10 0 £2,435 5 8 £2,435 5 8

B.—l [Pt. IV, Sup. AJ.

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DEPARTMENT OP HEALTH —continued. St. HELENS HOSPITAL, AUCKLAND. Income and P]xpenditube Account fob the Yeab ended 31st Mabcii, 1923. Expenditure. Income. To Institutional maintenance— £ s. d. € s. d. Bv Patient* fees receivable — £ s. d. £ s. d. Provisions .. .. .. 050 It) 9 Indoor .. .. 1,249 111 Surgery and dispensary .. 217 9 4 Outdoor .. .. .. 260 10 0 Salaries and wages .. .. 1,380 9 3 Babies .. 13 2 2 Domestic and establishment .. 1,414 15 8 1,523 0 ] Miscellaneous maintenance—Staff Pupil-nurses'fees .. .. .. 17 0 0 travelling .. .. .. 1 19 9 Miscellaneous incomeDepreciation— Adjustment of overcharge in preBuilding .. £620 14 3 vious year .. .. .. £43 4 9 Equipment .. 73 19 3 Sundries .. .. .. 0 14 6 094 13 0 43 19 3 Interest on capital .. .. 1,317 9 0 Excess of expenditure over income carried to 5,683 13 3 Revenue Account .. .. .. 4,536 0 6 Maintenance of outdoor services . . .. 138 15 3 Administration expenses .. .. .. 231 17 2 Patients'fees —Bad debts in Suspense.. .. 59 14 2 Miscellaneous expenditure—Fees refunded .. 6 0 0 £6,119 19 10 £6,119 19 10 QUEEN MARY HOSPITAL, HANMER. Income and Expenditube Account fob the Yeab ended 31st Mabch, 1923. Expenditure I Income. To Institutional maintenance— £ s. d. £ s. d. !By Patients'fees receivable— Provisions .. .. .. 6,007 17 6 In-patients— £ s. d. £ s. d. Surgery and dispensary .. 377 13 0 Civilian, male .. .. 3,120 3 0 Salaries and wages .. .. 9,882 8 0 j Civilian, female .. .. 794 8 0 Domestic and establishment .. 0,607 7 6 j Ex-service .. .. 18,384 811 Curative workshops .. .. 58 8 0 Outdoor —Medical services Miscellaneous maintenance — rendered .. .. 476 7 5 £ s. d. 22,775 7 4 Rents.. .. 350 16 4 Profit on farm-working .. .. .. 374 10 2 Staff travelling.. 446 2 4 Profit on tea-kiosk .. .. .. 23 16 9 Patients comforts 12 10 7 Miscellaneous income— Other expenses.. 45 12 7 Adjustment of fees receivable of £ s. d. 855 110 previous year .. .. 200 17 10 Depreciation — Board and lodgings recoverable 337 0 0 Buildings .. 702 12 0 Sundries .. .. .. 24 4 3 Equipment .. 1,050 3 1 -—— — 028 8 7 1,812 15 1 Excess of expenditure over income carried to Interest on capital .. .. 1,897 14 10 Revenue Account .. .. .. 7,743 4 0 27,499 0 3 Grounds, including ornamental and playing grounds .. .. .. .. 1,093 6 2 Bath-house Account .. .. .. 25 4 1 Administration expel ses .. .. .. 2,269 14 6 Patients' fees written off and reduced— Bad debts in Suspense .. 307 5 2 Allowances to Hospital Boards, friendly societies, &c., in respect of guaranteed fees .. .. 350 10 8 657 15 10 £31,545 0 10 £31,545 6 10

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B.—l [Pt. IV, Sup. A

DEPARTMENT OP HEALTH—continued. Balance-sheet as at 31st March, 1923. Liabilities. Assets. Capital Account—Liability to Treasury at £ s. d. National Development Expenditure Aclst April, 1922 .. .. ..302,992 611 countInstitutional lees paid in advance .. 322 0 0 Capital subsidies paid to Hospital Boards— £ s. d. £ s. d. Sundry creditors .. .. .. 50,183 14 4 1911-1922 .. .. .. 589,351 0 0 Reserve for depreciation— £ s. d. 1922-23 .. .. .. .. 54,973 19 0 Buildings .. ..9,531 1 7 044,324 19 6 Other improvements .. 79 110 Land— Plant and machinery .. 115 16 7 Institutions .. .. .. 50,681 7 4 lurniture, fittings, and Quarantine stations .. .. .. 1,900 0 0 equipment .. .. 4,936 16 7 — 52,581 7 4 Motor-vehicles .. 1,549 18 6 Buildings— 16,212 15 1 Institutions .. .. .. 169,708 15 2 Treasury Adjustment Account 1,275,030 11 4 Quarantine stations .. .. .. 47,555 16 0 217,264 11 2 Other improvements— Institutions .. .. .. 1,803 10 6 Quarantine stations .. .. .. 1,265 0 0 3,068 10 6 Plant and machinery at institutions .. .. 2,549 16 6 Eurniture and fittings and equipment— Institutions .. .. 46,247 9 2 Other .. .. .. .. 22,235 12 9 68,483 1 1 1 Motor-vehicles —Cars, ambulances, lorries, and cycles— Institutions .. .. .. 4,061 16 7 Other .. .. .. .. 4,631 15 10 8,693 12 5 Earm stocks at institution .. .. .. .. 3,341 13 11 Stores on hand at institutions.. .. .. .. 8,318 3 8 Sera, vaccines, and laboratory stores .. .. .. 779 14 2 Other stores on hand (drugs, disinfectants, hospital supplies, &c.) .. .. .. .. .. 1,566 13 1 Expenses paid in advance .. .. .. .. 32 1 8 Sundry debtors— £ s. d. Institutional .. .. 50,655 3 1 Less bad debts in Suspense 17,225 14 1 33,429 9 0 Other .. .. .. .. 3,512 19 0 36,942 8 0 Cash — Imprest advances outstanding .. .. 186 1 4 Receipts in hand, G.P.0., &c. .. .. 2,596 19 5 Deposits with Treasury .. .. 339 17 5 3,122 18 2 Revenue Account—Excess of expenditure over income .. 593,671 15 8 £1,644,741 7 8 £1,644,741 7 8 E. Killick, Secretary. A. von Keisenberg, Inspecting Accountant. I hereby certify that the Revenue Account and balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, except that the accounts include charges for rent and interest for which there is no appropriation by Parliament. —G. F. CI Campbell, Controller and Auditor-General.

2—B. 1 [Pt. IV, Sap. A],

B.—l [Pt. IV, Sup. A;

10

DEPARTMENT OE JUSTICE. Income and Expenditure Account for the Year ended 31st March, 1923. Expenditure. £ s. d. Income. £ s. d. To Salaries, Judges .. .. .. 18,250 0 0 By Supreme Court revenue .. .. 58,391 810 Salaries, Magistrates .. .. 23,196 17 8 Magistrate's Court revenue.. .. 107,899 17 1 Salaries, Staff .. .. .. 62,561 5 5 Warden's Court revenue .. .. 84 II 5 Travelling-expenses .. .. 12,564 14 6 Bankruptcy revenue .. .. 4,656 610 Advertising .. .. .. 418 15 9 Licensing revenue.. .. .. 1,987 3 0 Cost administering licensing laws .. 35 13 4 Patents revenue .. .. .. 11,941 I 3 Fuel, light, water, &c. .. .. 3,398 9 9 Land Agents license fees .. .. 596 210 Postage, &c. .. .. .. 4,117 8 3 License fees re. K.C.s .. .. 12 10 0 Printing and stationery .. .. 7,046 0 2 Estreated recognizances .. .. 56 18 6 Rent .. .. .. .. 345 10 0 Unclaimed moneys .. .. 958 7 4 Telephones .. .. .. 1,140 4 10 Fees re affidavits .. . . .. 14 0 Typewriter repairs .. .. 131 1 10 Fees re searches, Wardens' Courts .. 5 10 6 Bankruptcy commission and costs .. 2,446 10 6 Refund value cancelled stamp .. 0 4 0 Cleaning Courthouses .. .. 1,917 10 3 Balance .. .. .. .. 8,196 16 7 Criminal prosecutions .. .. 18,659 14 3 Cost of inquests .. .. .. 6,058 10 10 Expenses under the Juries Act .. 2,177 12 3 Commission on money-orders .. 284 8 4 Compassionate allowance .. .. 388 0 0 Contingencies .. .. .. 50 14 7 Expenses of Circuit Courts .. .. 1,300 11 7 Expenses under Reformatory Institutions Act .. .. .. 6,422 17 4 Refund of fees, fines, &c. .. .. 9,724 8 4 Compilation of " Justices' Handbook " 550 0 0 Compensation grant to A. L. Souter.. 250 0 0 Depreciation .. .. .. 7,651 19 11 Repairs and maintenance .. .. 3,693 2 6 £194,788 2 2 £194,788 2 2 £ s. d. £ s. d. To Balance .. .. .. .. 8,196 16 7 By Excess expenditure over income .. 29,414 14 7 Interest on capital .. .. 21,217 18 0 £29,414 14 7 £29,414 14 7 Balance-sheet as at 31st March, 1923. Liabilities. £ s. d. Assets. Capital, Ist April, 1922 .. .. 471,508 19 0 £ s. d. £ s. d. Sundry creditors .. .. .. 3,910 6 9 Buildings and sites .. 430,404 0 0 Depreciation reserve .. .. .. 15,026 19 11 Additional .. .. 2,018 0 8 Treasury Adjustment Account.. .. 19,017 9 6 432,422 0 8 Patent Office Library .. .. 5,000 0 0 Office furniture and fittings .. .. 29,657 8 2 Additional .. .. 4,562 3 1 34,219 11 3 Mechanical appliances .. 1,941 0 6 Additional .. .. 324 2 0 2,265 2 6 Telephone fees paid in advance .. 906 15 6 Sundry debtors .. .. .. 5,235 10 8 Excess expenditure over income .. 29,414 14 7 £509,463 15 2 £509,463 15 2 E. P. Hawthorne, for Under-Secretary. I hereby certify that the Income and Expenditure Account and balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, except that the accounts include charges against the Department for rent, interest, repairs, and additions to buildings for which there is no appropriation by Parliament, and also a credit for rent from the Native Department, for which that Department possesses no parliamentary appropriation.—G. P. C. Campbell, Controller and Auditor-General.

B.—l [Pt. IV, Sup. A

11

LANDS AND SURVEY DEPARTMENT. GENERAL ACCOUNT. Revenue Account for the Year ended 31st March, 1923. Dr. £ s. d. Gr. £ s. d. To Administration charges— By Accruou vents, &c. .. .. 226,955 18 5 Salaries and allowances .. .. 173,321 9 8 Accrued royalties .. .. .. 21,069 4 6 Costs of surveys, &c. .. .. 34,605 16 0 Accrued interest on advances .. 44 4 0 Cost of inspections of Crown lands and Lease, license, and transfer fees .. 2,751 1 3 settlement lands .. .. 14,187 16 4 Registration and other fees.. .. 623 2 0 Advertising .. .. .. 2,686 2 2 Unclaimed and forfeited deposits .. 85 0 6 Office fittings and requisites .. 5,538 0 5 Water-power licenses .. .. 262 3 8 Motor-vehiclos —Maintenance and up- Sale of opossum-skins .. .. 187 9 1 keep .. .. 1,008 5 1 Miscellaneous office fees, &c. .. 4,011 13 3 Instruments, machinery, and plant— Administration expenses —Education Maintenance and upkeep.. .. 282 811 endowments .. .. .. 5,666 7 3 Postages, telegrams, &c. .. .. 6,394 17 3 Administration expenses from other Rent of offices .. .. .. 8,807 9 0 funds .. .. .. .. 59,824 15 2 Land Board fees and expenses .. 3,898 10 9 Miscellaneous services for other DeTravelling expenses and allowances .. 5,848 19 1 partments, &c. .. .. .. 59,760 9 5 Telephone services «. .. 728 9 2 Office expenses .. .. .. 7,822 14 4 Grants, subsidies, and miscellaneous expenses incidental to the administration of Crown lands .. .. 27,682 6 0 Reserve for depreciation .. .. 2,616 16 10 Machinery, instruments, &c., written off Suspense .. .. .. 12 13 0 Unauthorized expenditure— Salaries and allowances .. .. 590 7 2 Miscellaneous expenses .. .. 57 15 0 Charges on rents, &c. — Loan repayments — Local Bodies' £ s. d. Loans Act, 1908 16,307 6 4 Section 63, Land Laws Amendment Act, 1913 8,283 18 3 24,591 4 7 " Thirds," " fourths," and " halves " 16,110 6 4 " Thirds," &e. —Special roading district.. .. .. .. 1,694 14 9 Rebates .. .. .. 9,270 2 3 Remissions .. .. .. 629 16 11 Rents written off Suspense .. 1,030 4 9 Reserve for rents, written off .. 1,000 0 0 Rates written off Suspense .. 203 18 10 Refunds of rents, &c. .. .. 2,955 18 10 Refunds of royalties .. .. 2,963 10 0 Refunds of unclaimed and forfeited deposits .. .. 45 0 0 • Awapuni water-supply .. .. 223 5 9 Refund of rents under Geraldinc County River District Act, 1921-22 1,901 18 4 Balance carried down .. .. 22,530 10 11 £381,241 8 5 £381,241 8 5 £ s. d. £ s. d. To Interest on capital expenditure, By Balance brought down .. .. 22,530 10 1] £37,377 Bs. lid., at 4J per cent. .. 1,681 19 8 Balance.. .. .. 20,848 11 3 £22,530 10 11 £22,530 10 11

B.—l [Pt. IV, Sup. A].

12

LANDS AND SURVEY DEPARTMENT—GENERAL ACCOUNT —continued. Balance-sheet as at 31st March, 1923. Liabilities. Assets. £ s. d. Capital as at Ist April, Land .. .. .. .. .. .. .. 7,078,700 18 is 1922 — £ s. d. Crown land in estates .. .. .. .. .. 205,132 0 0 Interest- £ s. d. Crown land in thermal-springs district .. .. .. 43,159 10 0 bearing 37,377 8 11 Crown land in Lake Ellesmere district .. .. .. 35,906 0 0 Non in- Unpaid purchase-money (not yet payable)— terest . For buildings .. .. .. .. .. .. 4,558 18 8 bearing 7,379,898 9 3 For other improvements .. .. .. .. .. 1,995 0 0 7,417,275 18 2 Buildings on Kapiti Island .. .. .. .. .. 530 0 0 Appreciation in land- Advances .. .. .. .. .. .. .. 4,475 15 5 values .. .. 68,409 2 6 Machinery and equipment on Kapiti Island .. .. .. 143 10 0 Sundry creditors— Machinery and instruments .. .. .. .. .. 17,346 14 5 Miscellaneous .. .. 3,046 12 2 Furniture and fittings .. .. .. .. .. 14,875 JO 9 Rents paid in advance 779 14 3 Motor-vehicles .. .. .. .. .. .. 1,322 10 0 Royalties paid in advance 2 011 Bicycles .. .. .. .. .. .. .. 20 0 0 Miscellaneous office fees Sundry debtors for— £ s. d. paid in advance .. 0 6 6 Rants .. .. .. .. 82,344,13 8 Unpaid miscellaneous ser- Less reserve for irrecoverable rents 1,000 0 0 £ s. d. vices .. .. 9,836 0 8 81,342 13 8 Depreciation Reserve .. 2,616 11 1 Principal instalment on buildings .. .. 700 9 3 Writings off Suspense .. 1,247 2 4 Rates .. .. .. .. .. 375 19 1 Balance oi Revenue Account 20,848 11 3 Miscellaneous office fees .. .. .. 1,769 0 6 Royalties .. .. .. .. .. 4,296 16 6 Insurance premiums .. .. .. .. 5 4 4 Interest on advances .. .. .. 58 2 0 Water charges, Lake Takapuna .. .. • 580 13 4 Miscellaneous services .. .. .. 7,669 8 1 Miscellaneous .. .. .. .. 1,692 3 10 98,490 10 7 Sundry debtors, for administration expenses — Land for Settlements Account .. .. 23 2 7 Land for Settlements Account (D.S.S. Account) 5 10 9 National Endowment Account .. .. 89 8 7 Native Land Settlement Account .. .. 41 12 2 Cheviot Estate Account .. .. .. 393 2 2 Primary education endowment .. .. 1,120 14 1 Secondary education endowment .. .. 127 16 8 Kauri-gum Industry Act, 1910 .. .. 136 11 8 1,937 18 8 Losses in suspense .. .. .. .. .. .. 1,247 2 4 Postpoiieu roiio .. .. .. .. .. .. 10,973 17 4 Telephone subscriptions prepaid .. .. .. .. 365 3 2 Unexpired season tickets .. .. .. .. .. 661 1 4 Imprests outstanding as at 31st March, 1923 .. .. .. 1,416 19 9 Treasury Adjustment Account .. .. .. .. 742 19 3 £7,524,061 19 10 £7,524 061 19 10 J. B. Thompson, Under-Secretary. J. H. O'Donnell, Chief Accountant. I hereby certify that the Income and Expenditure Account and balance-sheet have been duly examined and compared with the copies of journal entries of the District Land Boards submitted for audit, and correctly state the position as disclosed thereby, except that the accounts include charges for rent and interest for which the Department possesses no parliamentary appropriation, that the value of the endowment lands of the Thermal Springs District Deposit Account and the Mining District Land Occupation (Deposit Account) and the corresponding capital liability are shown herein. The Revenue Account includes rents duo for the period Ist July, 1922, to 30th June, 1923. — G. F. C. Campbell, Controller and Auditor-General.

13

B—l [Pt. IV, Sup. A

POLICE DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1923. Expenditure. Income. To Administrative charges— £ s. d. £ s. d. £ s. d. £ s. d. Salaries .. .. .. 294,995 18 6 By Subsidies from local bodies .. 1,833 5 0 Rent .. .. .. 1,399 3 1 Sale of confiscated liquor .. 60 2 0 Office expenses .. .. 1,441 17 7 License fees under Arms Act 1,755 19 0 Printing and stationery .. 5,391 9 7 Cash seized in gaming raid .. 0 5 9 Postage and telegrams ..6,053 13 2 3,649 11 9 Telephones .. .. 3,082 5 9 Excess of expenditure over income .. 423,412 10 3 House allowances .. .. 19,954 911 Travelling-expenses .. 16,642 12 3 348,961 9 10 Other charges— Upkeep of bicycles, horses, and motor-vehicles .. 9,048 5 4 Freight, cartage, &c. .. 1,993 911 Clothing, stores, &c. .. 10,643 18 4 Fuel, light, water, scavenging 4,136 18 5 Expenses of prosecutions .. 1,487 9 0 Prisoners'rati ons.. .. 885 12 9 Rewards .. .. 784 4 0 Medical expenses .. .. 370 18 0 Police examinations .. 143 1 6 Maintenance and repairs to buildings, &c. .. .. 5,703 16 0 Compassionate allowances .. 915 0 0 Expenses under Arms Act, 1908 .. .. .. 20 1 0 Sundries .. .. 10 12 3 36,143 6 6 Depreciation on— Buildings .. .. 11,323 2 2 Motor-vehicles .. .. 1,015 11 9 Furniture and fittings .. 282 13 1 Automatic pistols, &c. .. 1,121 1 7 Horses .. .. .. 31 7 9 Stores and equipment .. 961 210 14,734 19 2 Interest on capital.. .. .. 27,222 6 6 £427,062 2 0 £427,002 2 0 Balance-sheet as at 31st March, 1923. Liabilities. £ s. d. Assets. Capital—Liability to Treasury at Ist April, 1922 604,940 10 8 Land and buildings— £ s. d. £ s. d. Treasury Adjustment Account .. .. 397,197 3 10 Gross value at Ist April, 1922 525,044 0 0 Sundry creditors .. .. .. .. 7,086 16 8 Additions .. .. 6,443 4 6 Depreciation reserve .. .. 26,041 6 9 531,487 4 6 Value of buildings sold .. 600 0 0 530,887 4 6 Reserves .. .. .. 27,821 0 0 558,708 4 6 Stores and equipment—Value at 31st March, 1923, as per stock-sheets .. .. 20,427 3 9 Office furniture and fittings—Value at 31st March, 1923, as per stock-sheets .. .. 5,418 10 5 Motor-vehicles— £ s. d. Gross value at Ist April, 1922 3,651 1 9 Additions .. .. 605 2 6 4,256 4 3 Valuo of vehicles sold .. 210 0 0 4,046 4 3 Horses —Valuation at 31st March, 1923 .. 196 0 0 Automatic pistols and ammunition— £ s. d. Cross value at Ist April, 1922 15,673 8 0 Handed in during year .. 235 9 3 15,908 17 3 Sales .. .. .. 119 1 6 15,789 15 9 Official stamps on hand .. .. .. 1,318 3 5 Cash in hands of imprestees .. .. 3,268 13 1 Expenditure paid in advance—Rents of telephones, letter-boxes, &c. .. .. 2,406 5 5 Sundry debtors .. .. .. . . 274 7 1 Excess of expenditure over income .. .. 4 3,412 10 3 £1,035,265 17 11 £1,035,265 17 11 A. H. Wright, Commissioner of Police. I hereby certify that the Income and Expenditure Account and balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, except that the accounts include charges for interest and expenditure on construction and maintenance of buildings for which the Department possesses no parliamentary appropriation. —G-. P. C. Campbell, Controller and Auditor-General.

B—l [Pt. IV, Sup. A

14

PRISONS DEPARTMENT. Farm Trading and Profit and Loss Accounts for the Year ended 31st March, 1923.

Dr. Waikeria. Paparua. Invercargill. jj Gr. Waikeria. | Paparua. Invercargill. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Opening stocks — By Sales (cash) .. .. .. .. 3,842 12 2 2,767 16 10 5,243 13 0 Stored crops .. .. .. .. 760 0 0 1,277 12 6 1,440 0 0 Transfers to institutions and to other industries 1,311 14 9 1,060 16 10 2,242 18 2 Growing crops .. .. .. .. 1,112 0 0 1,775 0 0 100 0 0 Services for other industries .. .. 363 19 0 Live-stock .. .. .. .. 1,018 19 6 1,902 15 6 1,079 5 0 Closing stocks — Honey .. .. .. .. .. 70 0 0 .. .. Stored crops .. .. .. .. 1,110 0 0 1,729 5 3 1,091 0 0 Purchases — Growing crops .. .. .. .. 574 0 0 2,984 0 0 190 0 0 Seeds for cropping and gardening .. .. 88 19 3 266 10 9 91 9 2 Live-stock .. .. .. .. 657 14 0 1,401 12 9 1,097 10 0 Live-stock .. .. .. .. .. 46 16 8 255 2 6 Nursery-trees .. .. .. .. 100 0 0 Prison labour .. .. .. .. 3,751 16 0 4,068 12 0 2,309 8 0 Honey .. .. .. .. 50 0 0 Gross profits .. .. .. .. 1,208 5 2 606 4 3 4,589 16 6 8,009 19 11 9,943 11 8 9,865 1 2 ' 8,009 19 11 9,943 11 8 9,865 1 2 To Direct expenses — By Gross profits .. .. .. .. 1,208 5 2 606 4 3 4,589 16 6 Seeds (grass, &c.) .. .. .. 160 15 11 .. 3 10 Net losses .. .. .. .. 1,864 3 9 2,292 15 0 Manures .. .. .. .. 304 10 0 210 2 10 34 8 2 Machine parts, tools, and repairs .. .. 83 15 2 132 6 9 252 6 4 Oils and grease .. .. .. .. 9 17 5 8 1 11 21 3 2 Railage and cartage .. .. .. Ill 16 7 27 6 0 53 4 1 Twine, wire, staples, hemp, &c. .. .. 169 14 4 79 9 1 7 14 7 Bran, wheat, &c... .. .. .. 12 16 6 22 3 0 18 19 3 Harness and repairs .. .. .. 52 19 1 23 3 6 Blacksmithing .. .. .. .. 28 17 2 .. 4 19 8 Fuel .. .. .. .. .. 14 2 3 .. 55 10 8 Timber .. .. .. .. .. 17 1 0 15 0 0 Sundries .. .. .. .. 50 8 3 15 3 1 29 14 7 Cattle-feed .. .. .. .. 13 12 6 76 19 7 39 13 8 Cases .. .. .. .. .. 73 15 0 Lime, spray, bluestone, &c. .. .. 4 2 0 Dairy accessories.. .. .. .. 6 11 8 .. 4 8 11 Formalin, acids, &c. .. .. .. 6 17 6 .. 35 0 9 Advertising .. .. .. .. 140 Honev-comb foundations .. .. .. 9 16 0 Threshing wheat .. .. .. .. 100 17 6 Red raddle .. .. .. .. .. 150 Water rates .. .. .. .. .. 438 Rent .. .. .. .. .. .. 96 12 6 25 0 0 Subscriptions to associations .. .. .. 100 2116 Transfers from institutions and other industries.. 483 16 5 879 16 4 783 16 8 Services from other industries .. .. 47 3 3 Supervision .. .. .. .. 1,338 1 6 1,156 3 4 1,072 19 3 Depreciation on implements and machinery .. 70 15 5 49 5 2 35 7 10 Net profits .. .. .. .. .. .. 2,109 16 5 3,072 8 11 2,898 19 3 4,589 16 6 3,072 8 11 2,898 19 3 4,589 16 6

B.—l [PT. IV, Sup. A

PRISONS DEPART MENT-continue d. Quarry Trading and Pro fit and Loss Accounts for the Year ended 31st March 1923.

15

I . j j I j Dr. Napier. New Plymouth, j Auckland. Gr. Napier. ! New Plymouth. Auckland. £ s. d. £ s. d. £ s. d. I £ s. d. £ s. d. £ s. d. To Opening stocks .. .. .. .. 8 18 0 268 10 0 904 5 0 Bv Cash sales .. .. .. .. 242 16 0 962 18 0 14,272 7 2 Prison labour .. .. .. .. 281 0 0 1,053 12 0 7,820 8 0 ! " Credit sales .. .. .. .. .. .. 255 15 3 Gross profit .. .. .. .. .. .. 6,161 17 5 Closing stocks .. .. .. .. 20 0 0 122 10 0 358 8 0 Gross losses .. .. .. .. 27 2 0 236 14 0 289 18 0 1,322 2 0 14,886 10 5 289 18 0 1,322 2 0 14,886 10 5 To Gross losses .. .. .. .. 27 2 0 236 14 0 .. By Gross profit .. .. .. .. .. .. 6,161 17 5 Materials — Net losses .. .. .. .. 27 7 0 281 8 5 Tools and repairs .. .. .. .. 24 10 1 194 1 6 Fuel .. .. .. .. .. .. 13 1 6 481 13 4 Machine parts, repairs, and renewals .. .. 2 10 0 351 3 0 Sundry stores, timber, &c. .. .. 0 5 0 3 5 8 133 3 9 Explosives .. .. .. .. .. .. 203 12 3 Lubricants .. .. .. .. .. .. 182 5 0 Horse feed .. .. .. .. .. .. 281 7 0 Blacksmithing, harness repairs, &c... .. .. .. 29 13 7 Expenses — Railage and cartage .. .. .. .. 1 7 2 240 2 4 Power ............ .. 121 7 2 . Supervision .. .. .. .. .. .. 694 11 8 ] Depreciation .. .. .. .. .. ! .. 151 5 g Net profit .. .. .. .. .. .. 3,097 11 4 27 7 0 | 281 8 5 6,161 17 5 27 7 0 281 8 5 6,161 17 5

B.—l [PT. JV, Sup. A].

PRISONS DEPARTMENT-continued. AUCKLAND BOOT MAKING, TAILORIN G, BLO CK AND TILE MAKING, AND COIR-MAT MAKING INDUSTRIES. Working Accounts for the Year ended 31st March, 1923.

Trading and Profit and Loss Accounts for the Year ended 31st March, 1923.

16

j) r Tailoring. Bootmaking. Cr. Tailoring. j Bootmaking. £ s. d. £ s. d. £ s. d. £ s. d. To Opening stocks — By Cost of manufacture .. .. .. .. 2,113 8 10 3,032 6 10 Raw materials in store .. .. .. 3,173 3 10 19 11 6 Closing stocks — Raw materials in shop .. .. .. 251 18 8 138 8 7 Raw materials in store .. .. .. 2,464 17 7 316 9 6 Raw materials in local store .. .. • • . • 70 0 8 Raw materials in shop .. .. .. 205 17 7 195 6 8 Partly finished goods .. .. .. . • 38 16 0 584 14 10 Partly finished goods in shop . . .. 60 13 4 269 16 3 Purchases of materials.. .. .. .. 327 3 4 2,107 5 7 Prison labour .. .. .. .. .. 1,050 18 0 890 3 0 Direct expenses .. .. .. • • 2 17 6 3 15 1 4,844 17 4 3,813 19 3 4,844 17 4 3,813 19 3 Tile and Block Making. Matmaking. Tile and Block Making. Matmaking. £ s. d. £ s. d. £ s. d. £ s. d. To Opening stocks — By Cost of manufacture .. .. .. .. 151 8 4 102 0 4 Raw materials .. .. .. • • 90 13 9 59 13 6 Closing stocks — Purchases — Raw materials .. .. .. .. .. 21177 Dry oxide .. .. • • • • • • 3 10 10 Cement .. .. .. .. .. 25 17 9 Cartage .. .. .. • • . • 3 10 0 Prison labour .. .. .. .. .. 27 16 0 64 4 5 151 8 4 123 17 11 151 8 4 123 17 11 i I

Dr. Tailoring. Bootniaking. i Qr. Tailoring. j Bootmaking. . £ s. d. £ s. d. £ s. d. £ s. d. To Opening stocks — By Sales to other Departments, &c. .. .. 14 12 0 1,873 17 7 Finished goods in store .. .. .. 223 2 0 760 3 6 Clothing supplied to mental hospitals (labour and 154 15 0 Finished goods in shop .. .. • • 62 4 6 33 19 0 trimmings only) Working Account —Cost of articles manufactured.. 2,113 8 10 3,032 6 10 Cost of articles supplied to our own institutions .. 1,551 3 11 1,007 5 5 Officers' supervision .. .. .. .. 257 10 0 276 13 4 Closing stocks — Finished goods in store .. .. .. 931 19 11 1,025 4 8 Finished goods in shop .. .. .. 3 14 6 196 15 0 2,656 5 4 4,103 2 8 £2,656 5 4 £4,103 2 8 Tile and Block Making. Matraaking. Tile and Block Making. Matmaking. To Opening stocks — £ s. d. £ s. d. £ s. d. £ s. d. Finished articles .. .. .. • • 180 1 0 57 18 6 By Sales .. .. .. .. .. j .. 41 8 8 Cost of manufacture .. .. .. . • 151 8 4 102 0 4 Net loss .. .. .. .. .. ; .. 90 13 8 Closing stocks — Finished articles .. .. .. .. j 331 9 4 27 16 6 331 9 4 159 18 10 i 331 9 4 159 18 10

17

B.—l L?t, IV, Sup. A].

PRISONS DEPARTMENT —continued. W1 TAKO BRICKMAKING INDUSTRY. Trading and Profit and Loss Accounts for the Year ended 31st March, 1923. Dr. £ s. (1. C'r. £ 8. d. To Opening stocks .. .. .. 152 0 0 By Sale of bricks .. .. .. 903 10 7 Purchases of bricks.. .. .. II 4 3 Closing stocks .. .. .. 538 0 0 Prison labour .. .. . . 873 8 0 Gross profit .. .. .. 404 18 4 £1,441 10 7 £1,441 10 7 To Expenses— £ s. <1. £ s d. Repairs to works . . .. 20 7 8 By Gross profit .. .. .. 404 18 4 Oils, &c. .. .. .. 48 10 I. Net loss .. .. .. .. 1,181 18 0 Machine-parts .. . . .. 24 10 0 Railage and cartage .. .. 224 18 3 Fuel .. .. .. .. 040 1 11. Horse-feed .. .. 89 17 2 Blacksmithing, harness, &o. .. 0 16 11 Rent of siding .. .. .. 3 2 0 Explosives .. .. .. 24 9 4 Timber .. .. .. 4 2 10 Sundries .. .. .. 14 7 2 Depreciation of plant .. . . 340 19 0 Supervision .. .. .. 144 13 0 £1,586 16 4 £1,586 16 4 WATKUNE SAWMILLING INDUSTRY. Trading and Profit and Loss Accounts for the Year ended 31st March, 1923. JOr. £ s. d. Or. £ s. d. To Opening stocks .. .. .. 445 0 0 By Sales .. .. .. .. 2,092 0 2 Royalties .. .. .. .. 830 3 4 Transfer of timber to our own instituPrison labour .. .. .. 981 4 0 tions, for which no financial credit is Gross profit .. .. .. 353 7 4 obtained .. .. .. 184 10 11 Closing stocks .. .. .. 339 3 7 £2,615 14 8 . £2,615 14 8 £ s. d. £ s. d. To Lubricants .. .. .. (i 5 9 By Gross profit .. .. .. 353 7 4 Machine supplies .. .. .. 266 7 2 Net loss .. .. .. .. 93 5 9 Tools .. .. .. .. 8 0 0 Railage .. .. .. .. 22 15 0 Depreciation on plant .. .. 51 19 0 Bad debts reserve .. .. .. 91 6 2 £446 13 1 £446 13 1

3 —B. I [Pt. IV, Sup. A.].

B.—l [PT. IY, SUP. A|.

PRISONS DEPARTMENT—continued. Prisons and Institutions Account for the Year ended 31st March, 1923. Dr. £ s. d. £ s. d. Cr. £ 8. d. £ s. d. To Opening stocks —■ By Expenses brickmaking .. 137 6 2 Rations, clothing, &c. — Expenses prison camps .. 42 10 4 In general stores .. 2,311 1!) 3 Sales — .In local stores .. 2,952 10 8 Concrete blocks .. 073 12 9 Loose tools.. .. 1,959 14 4 Firewood, Wellington 12 0 4 Clothing and bedding 23,408 2 11 Coir mats .. .. 2 0 2 Stationery .. .. 75 0 0 Gravel, Seatoun .. 18 7 8 Blocks, Paparua .. 393 0 0 Pigs, New Plymouth 38 6 2 Growing crops, Auck- Garden-produce, New land garden .. 184 16 0 Plymouth .. 80 0 0 31,285 3 2 Horses and cattle, Salaries .. .. .. .. 42,004 8 7 Point Halswell .. 54 10 4 Advertising, Books, &c. .. .. 159 17 0 Pigs, Point Halswell 109 8 1 Allowances to instructing officers .. 770 12 8 Poultry and eggs, Assistance to discharged prisoners .. 43 12 0 Point Halswell .. 15 14 11 Expenses First Offenders Probation Act 243 2 2 Dairy-produce, Point Clothing, bedding, and furniture .. 0,927 10 7 Halswell .. 229 7 4 Expenses Crimes Amendment Act .. 550 3 0 Garden-produce, WeiFreight, cartage, &c. .. .. 147 13 10 lington .. .. 24 9 7 Forage .. .. .. .. 210 11 0 Garden-produce, Wi Fuel, light, and water .. .. 4,400 3 9 Tako .. .. 01 12 0 Gratuities to prisoners .. .. 80 7 2 Pigs, Wi Tako .. 5 10 0 Lodging-allowances .. .. 2,419 2 3 Concrete, Lyttelton •• 155 5 0 Medicines and medical comforts .. 404 I 2 Miscellaneous . . 10 0 Payments to public hospitals .. 270 2 0 1,788 3 4 Payments to prisoners under Crimes Prison labour .. .. 28,798 14 11 Amendment Act and to dependants.. 10,218 19 7 Unclaimed moneys .. .. 2 2 7 Postages and telegrams .. .. 082 3 11 Rent of buildings .. .. 423 5 3 Office fittings and requisites .. .. 752 19 4 Closing stocks — Rations .. .. .. .. 18,377 11 3 Rations, clothing, Sanitary services, cleaning, &c. .. 715 7 1 &c. — Telephones .. .. .. 410 17 4 In general stores 2,148 7 0 Temporary officers .. .. 4,470 14 8 In local stores .. 4,754 18 4 Travelling allowances and expenses .. 2,715 17 11 Loose tools .. 4,062 3 9 Tools and materials, prison labour .. 122 6 0 Clothing and bedUniforms and accoutrements .. 008 11 3 ding .. .. 17,510 18 3 Expenses, prison farms .. .. 9 110 Stationery .. 70 0 0 Workshops equipment .. .. 24 12 6 Blocks, Paparua .. 174 10 3 Equipment and instructional work, In- Growing crops .. 024 10 8 vercargill .. .. .. 73 I 10 Stored crops .. 811 5 0 Contingencies .. .. .. 41 5 0 —-— 30,163 5 9 Purchase and upkeep vehicles .. 029 7 8 Net cost of institutional upkeep ..114,401 0 9 Expenses prison-works . . .. 19 2 4 Expenses, development estuary, Invercargill .. .. .. .. 9 117 Grants to Prisoners' Aid Societies .. 20 0 0 Allowances and expenses, departmental officers .. .. .. .. 809 9 5 Interest on capital .. .. ..29,282 2 2 Depreciation reserve .. ..12,541 8 5 Maintenance of prisons and gaols .. 1,289 6 2 Depreciation on horses, &c. .. .. 120 0 4 Rent of buildings . . .. . . 141 0 0 State accounts written off 1,555 18 0 £175,810 9 1 £175,816 9 I

18

19

B.—l [Pt. IV, Sup. A].

Prisons department—continued k Balance-sheet as at 31st March, 1923. Liabililifi. Assets. £ s. d. £ s. d. £ s. d. Capital as at Ist April, 1922 .. .. (550,605 911 Land .. .. 118,613 12 6 Treasury Adjustment Account .. 158,509 1 4 Leasehold .. .. 14,438 611 Sundrj'creditors .. .. .. 1,541 I II 133,051 19 5 Depreciation reserve .. .. 27,641 13 6 Buildings .. .. 481,247 9 7 Additions during the year .. .. 12,037 10 1 » 493,284 19 8 Fixed plant .. .. 14,437 0 0 Implements and machinery . . . . 8,383 310 Loose tools .. 4,062 3 9 26,882 7 7 Furniture and fixtures— Prisons and institutions 8,301 16 7 Offices .. .. 1.573 9 7 0,875 6 2 Motor-vans and accessories .. .. .. 490 6 8 Lighters .. .. .. 1,064 0 0 Clothing and bedding .. .. 17,516 18 3 Band instruments .. . . 230 0 0 Stationery .. .. 70 0 0 Stamps .. .. 16 12 3 86 12 3 Sundry debtors . . 2,624 7 8 Less reserve for claims in dispute 91 6 2 2,533 1 6 Live-stock .. .. .. 13,725 7 9 Growing crops .. 4,472 16 8 Stored crops .. .. 4,741 10 3 Orchard trees .. 500 0 0 Honey .. . . 50 0 0 9,764 6 11 Quarries —Spawls, metal, Sr c. .. .. 500 18 0 Brickmaking—Bricks .. 538 0 0 Sawmilling — T i m be r, posts, &e. . . . . 339 3 7 Tailoring — F i n i s he d articles, &c. .. 270 5 5 Bootmaking — Finished articles, Sic. .. 661 17 11 Blockmaking — Concrete blocks and tiles .. 506 5 7 2.816 10 6 Stocks in general stores 6,930 13 3 Stocks in local stores .. 4,754 18 4 11,691 11 7 Accounts paid in advance .. 288 13 10 Losses on tradinc . • .. 624 3 10 Net cost of institutional upkeep .. .. .. 114,461 0 9 £838,387 6 8 £838,387 6 8 M. Hawkins, Inspector, Prisons Department. I hereby certify that the Trading and Profit and Loss Accounts and balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, except that the expenditure includes charges for rent, interest on capital, and repairs and additions for which the Prisons Department possesses no parliamentary appropriation. —G. F. 0. Campbell, Controller and Auditor-General.

8,-1 [Pt. IV, Sup, A|.

20

LAND FOR SETTLEMENTS ACCOUNT DISCHARGE J) SOLDIERS SETTLEMENT ACCOUNT. Revenue Account for the Year ended 3Jst March, 1923. Dr. £ 8. d. j Cr. £ s. d. Interest on loans .. .. .. 139,178 5 7 ' Accrued rents, &c. .. .. .. 124,389 5 8 Rebates of rent .. .. .. 1,547 14 1 Profit on plant—Launch .. .. 23 3 6 Remissions of rent .. .. .. 843 17 5 Profit on farming operations .. .. 3,927 16 11 Rents written off Suspense .. .. 876 7 7 Interest on purchase price, Mataikona Reserve for irrecoverable rents.. .. 750 0 0 Settlement .. .. .. 3,238 10 0 Refunds of rent .. .. .. 430 2 5 Balance carried down.. .. .. 25,360 12 10 Insurance premiums .. .. .. 1 15 8 Sinking Fund reserve.. .. .. 9,980 3 4 Inquiry Board expenses .. .. 1,262 4 6 Administration expenses .. .. 1,103 18 4 Land Purchase Controller—Expenses of Boards, &c. .. .. .. 915 0 0 Access to settlements—Vote " Expenses " 50 0 0 £156,939 8 11 £156,939 8 11 £ s. d. £ s. d. Balance brought down .. .. 25,360 12 10 Balance .. .. .. .. 49,983 710 Balance from previous year .. .. 24,622 15 0 £49,983 7 10 £49,983 7 10 Balance-sheet as at 31st March, 1923. Liabilities. £ s. d. Assets. £ s. d. Loan Account .. .. .. 3,222,050 0 0 Land .. .. .. .. 2,942,782 17 9 Accrued interest on loans .. .. 1£,425 15 0 Unpaid purchase price (not yet payable) Sundry creditors— on buildings . . .. . . 90,213 14 3 Rents in advance .. .. .. 182 211 Unpaid purchase price (not yet payable) Deferred-payment principal itistal- on crops, hay, &c... .. .. 121 0 0 ments .. .. .. .. 78 10 0 Plant and machinery . . .. 100 0 0 Interest on loans .. .. .. 80 0 0 Mount Pisa Estate—Land, buildings, Miscellaneous .. .. .. 1,448 510 stock and chattels, &c. .. .. 36,784 8 2 Unpaid miscellaneous services—Mount Sundry debtors for £ s. d. Pisa .. .. .. .. 2,177 8 11 Rents, &c. .. 141,148 19 7 Reserve Account, including unexpended Less reserve for irreloading for roads, &c. .. .. 97,355 19 4 coverable rents .. 750 0 0 Sinking Fund reserve .. .. 15,563 4 8 1 0,398 19 7 Rents written oif Suspense .. .. 1,6511111 Interest on investments .. .. 169 1 3 Principal instalments on buildings .. 4,378 7 0 Instalments on deferred payment ». 215 10 0 Sales of land .. .. .. 15,066 12 6 Insurance premiums .. .. 49 10 4 Interest on purchase price, Mataikona Estate.. .. .. .. 9,715 10 0 Miscellaneous .. .. .. 944 8 11 Postponed rent .. .. .. 34,126 18 6 Sinking Fund .. .. .. 15 ,563 4 8 Balance of Revenue Account .. . . 49,983 710 Cash in Public Account, £ s. d. 31st March, 1923 .. 8,207 17 11 Imprests outstanding, 31st March, 1923 .. 2,516 18 1 10,724 16 0 Cash in transit —Mount Pisa .. .. 22 19 11 Rents written off Suspense .. .. 1,651 11 11 £3,353,012 18 7 £3,353,012 18 7 J. B. Thompson, Under-Secretary for Lands. J. IT. O'Donnell, Chief Accountant. I hereby certify that the Revenue Account and balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, except that— (1.) The Revenue Account includes rents due to 30th June, 1923. (2.) The accounts have been compiled from copies of journal entries of the District Land Offices sent to Head Office. (3.) The only assets verified are Cash in Public Account and imprests outstanding, and liabilities for loans and accrued interest thereon. (4.) Part interest on loan capital and sinking-fund instalments have been paid out of loan-moneys. (5.) The transactions of the Mount Pisa Estate should be shown in the form of a separate account. G. F. C. Campbell, Controller and Auditor-General. Note.- -Rents for one year only have been included in the Revenue Account. They are all payable half-yearly in advance on various due dates, and it has not been the practice to apportion th em . j H. O'Donnell, Chief Accountant, Department of Lands.

21

B.—l [Pt. IV, Sup. A].

NATIVE LAND SETTLEMENT ACCOUNT. Revenue Account for the Year ended 31st March. 1923. Dr. \ Cr. To Revenue expenditure, By Revenue Income, Lands Lands Department— £ s. d. £ a. d. Department—• £ s. d. £ s. d. Rebates of rent .. 1,409 19 7 J Accrued rent .. 00,931 12 3 "Thirds" .. .. 3,709 1 4 Accrued interest .. 8,214 5 1 Loan deductions— Accrued royalty .. 5,732 13 5 Local Bodies' Loans Valuation fees . . 5 5 0 Act, 1908 .. 20 8 10 — 74,883 15 9 Section 03, Land Laws Rent received, Native Department . . 10 10 0 Amendment Act, Premium on debentures issued and 1913 .. .. 5,004 2 7 interest on overdue instalments .. 41 17 4 Remission of rent .. 54 9 1 Balance, net loss for year, carried down 80,309 10 0 Rent written off . . 1,102 0 7 Survey lion written off.. 2 0 0 Refund of rent . . 10 0 0 Administration expenses 7,197 17 11 18,030 5 11 Administration expenses, Native Department—Salaries . . .. 940 0 0 Travelling and general expenses.. .. 2,231 14 8 Valuation fees .. 28 17 6 Consolidation expenses 275 0 0 3,475 12 2 Depreciation, motor-car . . .. 36 15 0 Sinking Fund recoupment under section 4, Finance Act, 1919 . . 9,154 8 5 Loan capital expenses .. .. 5,435 7 2 Balance, Interest Account .. .. 124,507 4 11 £101,245 13 7 £101,245 13 7 £ s. d. £ s. d. To Balance at Ist April, 1922 .. .. 130,073 310 By Balance at 31st March, 1923 .. 222,982 14 4 Net loss for year .. .. .. 86,309 10 0 £222,982 14 4 £222,982 14 4 Interest Account for the Year ended 31st March, 1923. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Interest on loan capital 125,021 17 2 By Interest received on Less accrued at 31st securities hold by 11lMarch, 1922 .. 52,698 7 4 vestment Account .. 2,009 5 3 72,323 9 10 Interest accrued .. 157 10 2 Interest on loan capital— 2,707 1 5 Accrued but not due 55,300 3 4 Interest received on AdDue and unpaid .. 037 10 8 vances to Maori Land 55,937 14 0 Boards .. .. 1,040 9 3 Interest charge on liability to Maori Less interest accrued at Land Settlement Account .. 172 19 7 31st March, 1922 .. 934 12 7 111 10 8 Interest accrued at 31st March, 1923 . . 1,048 0 5 1,159 17 1 Balance transferred to Revenue Account .. .. .. 124,507 4 11 £128,434 3 5 £128,434 3 5

fe.—l |Pt. IV, Sui>. A].

22

NATIVE LAND SETTLEMENT ACCOUNT—continued. Balance-sheet as at 31st March, 1923. Liabilities. Assets. Loan Capital Account— Land— Liability in respect Blocks fully acquired £ s. d. £ s. d of loans outstand- £ s. d. £ s. d. and proclaimed .. 1,800,018 (j 0 ing .. .. 3,039,420 9 0 West Coast SettleLiability in respect ment Reserve lands 42,800 9 0 of loans repaid .. 21,100 0 0 Blocks partly ac- — — 3,000,520 9 0 quired and unproMaori Land Settlement Account— claimed.. .. 009,397 15 5 Liability at 31st March, 1923 .. 3,844 0 11 Lands suspense—■ Interest accrued on loan capital .. 55,937 14 0 Lands proclaimed Sinking funds— but not yet adminIn respect of loans from istered by Lands Government Depart- £ s. d. Department .. 39,578 10 5 ments .. .. 11,970 15 4 2,551,795 1 4 In respect of the Public Unpaid purchase-money for buildings .. 2,014 9 10 Debt Extinction Act, Survey liens— £ s. d. 1910 .. .. 14,344 0 9 Principal .. .. 109,050 19 5 20,321 2 1 Interest .. .. 42,113 17 8 Sundry creditors— — 211,170 17 I Lands Department— Surveys in progress .. .. 4,372 7 10 Ronts paid in advance 24 14 9 Survey Account— £ s. d. Survey lien overpaid 0 10 0 Urewera blocks .. 12,592 12 1 Deposits on applica- Wharepuhunga blocks 4,920 17 7 tions to purchase Hauhungaroa blocks .. 1.124 18 5 land .. .. 12,940 7 9 18,038 8 1 Misc c 11 aneous ac- Sundry debtors, Lands counts .. .. 2,440 11 5 Department— 15,400 3 11 Sales of land .. 19,572 12 4 Native Department— Instalments on deferred Con so 1 idation ex- payments . . .. 258 14 8 penses .. .. 50 0 0 Interest on deferred Duo to other Depart- payment .. .. 190 9 0 ments .. .. 1,420 15 8 Instalment on buildings 97 12 11 1,470 15 8 Rent .. .. 53,487 5 3 Appreciation of Assets Reserve Account 20,100 14 0 Royalties .. .. 5,000 0 0 Writings off in Suspense— £ s. d. Miscellaneous .. 834 0 4 Rents .. .. 1,150 15 8 79,441 1 0 Liens .. .. 2 0 0 Interest on investments and advances 1,158 15 8 accrued but not due .. .. 1,205 10 7 Liability to Consolidated Fund in respect Postponed rents .. .. .. 11,321 19 (i of interest paid .. .. .. 1,550 10 3 Land Purchase Suspense Account .. 27 0 0 Depreciation reserve.. .. .. 36 15 0 Cash in Loans Stamp Duty Deposit Account .. . . . . .. 200 19 10 Motor-car . . . . . . . . 245 0 0 Maori Land Boards—Advances under section 274, Native Land Act, 1909 20,304 17 11 Sinking Fund Investment Accounts— New Zealand State - guaranteed Advances Act, 1909 —Held by £ s. d. Public Trustee .. 11,970 15 4 Public Debt Extinction Act, 1910—Held by State Advances Office 14,344 0 9 20,321 2 1 1 Balances, Native Land Settlement Account, at 31st March, 1923— £ s. d. Cash in Public Account 9,720 3 1 Imprests outstanding.. 489 8 0 Investment Account .. 20,000 0 0 30,209 11 7 j Revenue Account— Balance at Ist April, 1922 .. .. 136,673 3 10 Add not loss for year 80,309 10 0 222,982 14 4 £3,186,371 7 0 £3,180,371 7 0 R. N. Jones, Under-Secretary, Native Department. 1 hereby certify that the Revenue and Interest Accounts and balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, except that — (I.) The Revenue Account includes rents due to 30th June, 1923. (2.) The portion of the accounts dealing with leased lands has been compiled from copies of journal entries of the District Land Offices. (3.) The advances to Maori Land Boards are incorrectly shown. (4.) Certain requirements as regard future balance-sheets, and with reference to the deduction from purchase-money payments, valuation of land handed to the Lands Department, and the capitalization of interest and administration expenses, have been communicated to the Native Department. G. F. C. Campbell, Controller and Auditor-General,

23

B—l [Pt. IV, Sup. A].

PUBLIC WORKS DEPARTMENT. CONSTRUCTION AND IMPROVEMENT OF ROADS (PUBLIC WORKS FUND). Income and Expenditure on Capital Account for the Year ended 31st March, 1923. Expenditure. Income. To Expenditure on roads, £ s. d. £ s. d. £ s. d. bridges, &c., in- By Balance .. .. .. 650,089 3 II eluding subsidies to local bodies— Whangarei district 85,711 10 4 Auckland district .. 78,128 2 2 Tauranga district .. 20,014 G 3 Gisborne district .. 100,192 13 3 Taumarunui district 35,299 12 4 Stratford district .. 100,758 16 3 Napier district .. 10,440 9 8 Wellington district 98,286 2 1 Nelson district .. 20,196 2 0 Greymouth district 33,470 0 8 Cbristehuroh district 16,134 9 1 Dunedin district .. 22,123 13 5 Invercargill district 5,932 4 2 038,094 13 8 Compensation for injuries .. .. 2,049 I 4 Advertising tenders .. .. 80 12 11 Engineering surveys .. .. 294 5 2 Roadmen's huts, storerooms, &c. .. 140 11 7 Subsidy towards the construction of roads and bridges under section 270 of Native Land Act, 1919 .. 519 4 2 Reinstatement of works damaged by floods (portion chargeable to capital) 8,310 15 I £650,089 3 11 £650,089 3 11 MAINTENANCE AND IMPROVEMENT OF ROADS (CONSOLIDATED FUND). Income and Expenditure Account for the Year ended 31st March, 1923. Expenditure. £ s. d. Income. £ s. d. To Salaries, wages, and materials, com- By Rent, Mokau Ferry .. . . 40 0 0 prising direct payments in connec- Tolls collected at Nine-mile Ferry .. 312 9 8 tion with the maintenance and im- Interest at 6-per-cent. on loan to Gore provement of roads and bridges .. 52,164 15 9 Borough .. .. .. 147 0 2 Grants and subsidies to local bodies 7,320 0 0 Excess of expenditure over income .. 60,016 9 3 Compassionate allowance to Mrs. Soufflot, widow of late L. Soufflot, Overseer, Public Works Department 74 0 0 Proportion of departmental expenditure for cost of supervision, &c. .. 500 0 0 Sundries (advertising, telephone, subscriptions, &c.) .. .. .. 340 8 3 Interest on capital at 4J per cent, on value of loan to Gore Borough .. 110 5 1 £60,515 9 1 £60,515 9 1 HARBOUR WORKS (PUBLIC WORKS FUND). Income and Expenditure on Capital Account for the Year ended 31st March, 1923. Expenditure. £ s. d. Income. £ s. d. To Erection of wharves, river improve- By Balance .. .. .. 0,533 11 7 ments, &c., in the undermentioned districts:— Whangarei .. .. .. 175 0 0 Auckland .. .. .. 1,700 13 4 Gisborne .. .. .. 000 0 0 Stratford .. .. .. 240 0 0 Greymouth .. .. .. 171 18 0 Nelson .. .. .. 19 12 7 Christehurch .. .. .. 290 7 5 Dunedin .. .. .. 3,330 0 3 £0,533 11 7 £6,533 11 7 a

B.—l rp T . IV, Sup. A

24

PUBLIC WORKS DEPARTMENT—continued. LANDS IMPROVEMENT (PUBLIC WORKS FUND). Income and Expenditure on Capital Account for the Year ended 31st March, 1923. Expenditure. £ s. d. Income. £ s. d. To Benmore Water-race .. .. 210 0 0 By Balanse .. .. .. .. 26,204 6 7 Forestry operations for relief of unemployed.. .. .. .. 4,017 0 3 Drainage subsidies .. .. 1,350 0 0 Experimental drainage work .. 23 I 0 Formation, construction, &c., Hauraki pastoral areas .. .. .. 15,535 16 5 Stop-bank and drainage, Tokatoka .. 651 12 3 Conservation of watershed, Waikaremoana.. .. .. .. 2,405 8 11 Reclamation of sand-dune areas . . 991 7 10 Domains .. .. .. 390 0 0 Work not specified .. . . 29 19 11 £26,204 6 7 £26,204 6 7 RAILWAY CONSTRUCTION (PUBLIC WORKS FUND). Income and Expenditure on Capital Account for the Year ended 31st March, 1923. Expenditure. Income. • To Expenditure on— £ s. d. By Lines handed over to Railway Depart- £ s. d. Kaihu Extension.. .. .. 13,479 710 ment, and expenditure-onopened Huarau Northwards .. .. 234,787 4 9 lines— VVhangarei Branch .. .. 6,431 5 7 Land claims .. .. .. 353 5 11 Waipu Branch .. .. .. 2,758 5 7 Sections previously opened .. 108 14 2 Waiuku Branch .. .. .. 5,449 0 3 Otago Central .. .. .. 445 14 0 Huntly Branch .. .. .. 20,171 11 II Waiuku Branch .. .. 156,709 0 0 Waihi-Taneat.ua .. .. .. 174,715 6 1 Expenses of raising loans—Propor-Gisborne-Napier .. .. 95,925 410 tion of expenses charged to opened Waikokopu Branch .. .. 179,935 8 4 lines .. .. .. .. 4,126 13 3 Opunake Branch.. .. .. 05,721 4 5 Stratford - Main Trunk .. .. 50,600 17 0 101,743 7 4 Glenhope-Murchison .. .. 12,080 14 6 Balance .. .. .. 1,068,584 15 4 Otira-Bealey .. .. .. 282,253 4 2 Westport-lnangahua . . .. 92 10 0 Greymouth - Point Elizabeth . . 21,800 211 Otago Central . . .. .. 445 ] 4 0 Orepuki-Waiau .. .. .. 8,025 3 2 Lawrence-Roxburgh .. .. 52,811 7 0 Land claims .. .. .. 122 4 9 Surveys.. .. .. .. 2,596 5 7 £1,230,328 2 8 £1,230,328 2 8 IRRIGATION AND WATER-SUPPLY : SCHEMES IN OPERATION (PUBLIC WORKS FUND AND CONSOLIDATED FUND). IDA VALLEY, GALLOWAY FLAT, AND OLRIG TERRACE. Profit and Loss Account for the Year ended 31st March, 1923. Gross Revenue Account. Dr. Cr. To Management and opera- £ s. d. £ s. d. By Sales of water— £ s. d. tion— Ida Valley section .. .. 2,207 7 4 Tda Valley section— Galloway section .. .. 187 8 7 Salaries .. .. 90 11 1 I Olrig Terrace section ... .. 83 10 0 Wages, horse allowances, and other costs of maintenance .. .. 1,077 3 10 1,167 15 9 Galloway Flat section. — Salaries .. .. 9 4 7 Wages, horse allowances, and other costs of maintenance .. 109 14 3 118 18 10 Olrig Tcrraee section — Salaries .. .. 12 0 5 Wages, horse allowances, and other costs of maintenance .. 142 19 4 154 19 9 Office rent .. .. .. 10 0 0 Maintenance of staff cottages .. 45 0 0 Gross profit on working, to Net Revenue Account .. .. .. 981 17 7 £2,478 II 11 £2,478 11 II Net Revenue Account. Dr. £ s. d. Cr. £ s. d. To Balance from previous year's statement 3,380 611 Bv Gross profit on working, as per Gross Interest on capital outlay—4 per cent. Revenue Account .. .. 981 17 7 on £148,579 2s. 7d. (half charged Balance .. .. .. .. 6,801 10 10 against revenue) .. .. 2,971 11 8 , Amount required as contribution to sinking fund, 1 per cent, on capital outlay .. .. .. .. 1,485 15 10 £7,843 14 5 £7,843 14 5

25

B.—l [Pt. IV, Sup. A

PUBLIC WORKS DEPARTMENT—continued. IRRIGATION AND WATER-SUPPLY : SCHEMES UNDER CONSTRUCTION (PUBLIC WORKS FUND). Income and Expenditure on Capital Account for the Year ended 31st March, 1923. . Expenditure,. £ s. d. Income. £ s. d. To Expenditure on— By Balance .. .. .. .. 34,178 12 4 Manuherikia scheme .. .. 10,853 10 8 Manuherikia scheme (Upper) .. 1,774 0 0 Last Chance .. .. .. 1,863 10 ti Ardgour.. .. .. .. 17,815 11 0 Roaring Meg .. .. .. 7 10 4 Upper Taieri .. .. .. 48 11 11 Earnsoleugh Flat .. .. .. 209 0 7 Teviot .. .. .. .. 1,528 14 0 Bengerburn .. .. 40 2 11 Tarras .. .. .. .. 1165 Hawea Flat .. .. .. 11 17 11 Arrow River .. .. .. 13 11 1 £34,178 12 4 £34,178 12 4 - ( PUBLIC BUILDINGS (PUBLIC WORKS FUND). Income and Expenditure on Capital Account for the Year ended 31st March, 1923. Expenditure. ' Income. To Expenditure on— £ s. d. By Amounts transferred to the under- £ s. d. Parliament Buildings .. .. 113,029 13 11 mentioned Departments: — Government Houses, Wellington and £ s. d. Auckland .. .. .. 257 1 10 Agriculture .. 514 0 0 Departmental offices .. .. 1,412 16 1 Health .. .. 21,135 0 0 Courthouses .. .. .. 2,280 5 3 Internal Affairs .. 450 0 0 Prisons .. .. .. .. 24,523 0 7 Justice .. .. 2,018 0 0 Police-stations .. .. .. 6,744 5 2 Mental Hospitals .. 13,853 0 0 Post and Telegraph offices .. .. 82,722 18 0 Police .. .. 6,298 0 0 Agricultural Buildings .. .. 631 4 4 Postal and Telegraph 77,211 0 0 Mental hospitals .. .. .. 14,572 19 8 Prisons .. .. 23,113 0 0 Hospitals and charitable institutions.. 21,781 19 4 144,592 0 0 Amounts carried to balance-sheet— Departmental buildings and offices .. 10,083 8 5 Parliamentary Buildings and Government Houses . . 113,286 15 9 123,370 4 2 £267,962 4 2 £267,962 4 2

4 — B l[Pt. IV Sup Aj.

B.—l [Pt. IV, Sup. A

26

PUBLIC WORKS DEPARTMENT —continued. MAINTENANCE OF PUBLIC BUILDINGS (CONSOLIDATED FUND). Income and Expenditure Account for the Year ended 31st March, 1923. Expenditure. I Income. £ s. d. £ s. d. £ s. d. I By Services for other Departments .. 824 13 I To Salaries .. .. 5,323 4 6 Rents assessed against other Depart - Accident compensa- ments .. .. .. .. 40,078 19 9 tion, sick-pay, holi- j Rents recovered, charged other Deday pay, &c. .. C4O 3 0 partments .. .. .. 9,904 13 9 Drainage and water- Rents—Cash collected .. .. 3,902 8 5 supply rates .. 418 17 4 Maintenance of Go- £00,770 15 0 vernment Houses, Recoveries from other Departments for Wellington and repairs to buildings .. .. 28,274 18 5 Auckland .. 1,553 17 7 Interest at 0 per cent, on advance to Maintenance of Par- Kairuru Marble Company .. 371 3 0 liamentary Buildings 1,297 10 7 Maintenance of Government Buildings 40,130 15 1 Telephones .. 228 2 0 Freight, cartage, and transport .. 1,531 4 3 Rents paid for buildings occupied by Government Departments throughout Dominion .. 23,014 10 1 Travelling allowances and expenses .. 1,409 12 8 Wages of overseers and staff workmen .. 2,-901 1 2 Advertising and miscellaneous expenses 134 12 9 Proportion of Departmental expenses for cost of supervision.. 350 0 0 1 84,999 18 0 Balance .. .. .. .. 4,410 18 5 £89,410 10 5 £89,410 10 5 To Interest on capital:— £ s. d. £ s. d. £ s. d. 4J per cent, on value By Balance brought down .. .. 4,41018 5 of — Excess of expenditure over income .. 75,224 2 4 Departmental buildings and offices (£811,929) .. 30,537 0 0 Parliamentary Buildings, Government and Ministerial residences (£529,921) 23,840 9 0 Workshops a n d garage (£24,739) 1,113 5 0 Marble-quarry Loan (£0,185 ss. 4d.) .. 278 0 9 01,775 0 9 Depreciation on— Departmental Buildings and offices .. 10,814 0 0 Parliamentary Buildings, Government Houses, and Ministerial residences 7,052 0 0 17,800 0 0 £79,041 0 9 I £79,041 0 9 | ...

27

B.—l [Pt. IV, Hup. Aj.

PUBLIC WORKS DEPARTMENT—continued. PUBLIC WORKS, DEPARTMENTAL (PUBLIC WORKS FUND). Income and Expenditure on Capital Account for the Yeah ended 31st March, 1923. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. 75,748 19 5 By Inspection of electric-light installations 102 17 0 Extra clerical and other assistance .. 6,629 5 4 Fees for preparation of power licenses 13 13 0 Travelling and transfer expenses .. .11,757 5 9 Sale of plans, &c. .. .. .. 102 4 1 Equipment and other allowances .. 1,710 5 3 Fees from local bodies in connection Postages, telegrams, &c. .. .. 4,898 311 with Commissions ... .. 45 6 6 Expenses of Commissions .. .. 46 1 0 Various fines, fees for reports, &c. .. 34 10 0 Purchase of and repairs to instruments, Sales of old motor-cars, &c. .. 176 7 0 &c. .. .. .. . • 578 4 9 Water-power license revenue .. 446 7 2 Printing and stationery .. .. 8,931 16 4 Proportion of departmental expendiWork done by High Commissioner's ture charged to Revenue Account.. 1,010 0 0 staff .. .. 815 0 0 Balance .. .. .. .. 118,080 0 7 Rent charged for offices throughout the Dominion .. .. .. 7,950 0 0 Sundries .. .. .. 378 7 7 Interest on capital—Value of office furniture and library .. .. 567 16 0 £120,011 5 4 | £120,011 5 4 GOVERNMENT AND OTHER DOMAINS (CONSOLIDATED FUND). Income and Expenditure Account for thh Year ended 31st March, 1923. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. 4,093 7 8 By Excess of expenditure overincome .. 4,70!) 111 Wages .. .. .. .. 1 15 4 Coal, coke, &o. .. .. .. SO 12 4 Flower-seeds, bulbs, plants, &c. 28 14 8 Garden implements, manure, &c. .. 66 610 Proportion of departmental expenditure for cost of supervision, &c. .. 150 0 0 Sundries —Repairs to Government House main drive .. .. 288 5 1 £4,709 1 11 £4,709 1 11 IRRIGATION AND WATER-SUPPLY : SCHEMES IN OPERATION (PUBLIC WORKS FUND AND CONSOLIDATED FUND). Statement of Liabilities and Assets as at 31st March, 1923. Liabilities. Assets. Public Works Fund — £ s. d. Dams, weirs, water-races, £ s. d. £ s. d. Capital expenditure to 31st March, 1923 168,047 15 7 &c. — Consolidated Fund— . Ida Valley sectionExcess of maintenance and interest Proportion Manorburn charges over receipts .. .. 12,182 16 6 dam and headraces 48,435 6 4 Arrears of sinking-fund contribution .. 2,860 1 2 Main water-races .. 91,937 3 8 Sundry creditors— Distribution waterIda Valley section .. .. .. 878 310 races .. .. 10,472 I 9 Galloway Flat section .. .. 5 2 3 — 150,844 II 9 Galloway Flat section — Proportion Manorburn dam .. .. 6,028 16 5 Dip Creek diverting weir .. .. 1,132 10 11 Main water-races .. 7,011 15 6 14.173 2 10 Olrig Terrace section — Proportion Manorburn dam and water-races 7,209 4 II Main water-races .. 326 4 7 7,535 9 6 172,553 4 1 Staff accommodation .. .. 1,140 0 0 Telephone system .. .. .. 800 0 0 Stocks of material on hand .. .. 150 0 0 174,643 4 1 Sundry debtors (sale of water) — 1920-21 and previous years .. .. 7 19 10 1921-22 .. .. 9 13 2 1922-23 .. .. 2,451 5 5 2,468 18 5 Profit and Loss Account—Accumulated loss to date .. .. .. 6,861 16 10 £183,973 19 4 . £183,973 19 4 0

B.—l [Pt. IV, Stjp. A.]

28

PUBLIC WORKS DEPARTMENT— continued. General Balance-sheet as at 31st March, 1923. Liabilities. j Assets. Capital Accounts— £ s. d. £ s. d. Capital expenditure on national development— £ s. d. £ s. d. £ s. d. Treasury advances for national development purposes to Construction of roads and bridges— 31st March, 1923 .. .. .. .. .. 14,348,347 8 3 Expended to 31st March, 1922 .. 13,109,265 14 10 Treasury advances for other purposes to 1st April, 1922— Expended during 1922-23 .. .. 650,689 3 11 £ s. d. 13,759,954 18 9 Non-interest-bearing .. .. 7,976,338 2 7 i Construction of harbour-works— Interest -bearing .. .. 1,556,549 6 1 Expended to 31st March, 1922 .. 404,535 10 10 9,532,887 8 8 Expended during 1922-23 .. .. 6,533 11 7 23,881,234 16 11 : 411,069 2 5 Treasury Adjustment Account .. .. .. .. .. 1,466,341 15 1 Lands improvement— Sundry Creditors .. .. .. .. ' .. .. 140,759 10 9 Expended to 31st March, 1922 .. 151,119 0 6 Depreciation reserve .. .. .. .. .. .. 17,866 0 0 Expended during 1922-23 .. .. 26,204 6 7 177,323 7 1 14,348,347 8 3 Capital expended on other works— Railway -const ruction— Expended to 31st March, 1922 .. 44,850,839 8 9 Expended during 1922-23 .. .. 1,230,328 2 8 46,081,167 11 5 Less expended on lines handed over to Railway Department— To 31st March, 1922 .. ..39,733,423 11 6 1922-23 .. .. .. 161,743 7 4 39,895,166 18 10 Railway material and stores unused .. 225,540 17 6 6,186,000 12 7 Stock on hand, Beaumont canteen .. 1,150 14 10 Permanent -wav material on hand .. 224.161 18 8 450,853 11 0 6,636,854 3 7 Irrigation schemes— Expenditure to March, 1922— Completed and interest -bearing .. .. .. 151,327 13 2 Uncompleted and non-interest -bearing .. .. 191,040 4 9 342,367 17 11 Expenditure, 1922-23—-Completed and interest -bearing .. .. .. 23,315 10 11 Uncompleted and non-interest -bearing .. .. 34,178 12 4 57,494 3 3 Value of public buildings and land at 1st April, 1922 .. 1,341 .850 0 0 Expended 1922-23 .. .. .. .. .. 123,370 4 2 1,465,220 4 2 Departmental expenditure, being cost of designing and supervising construction of works— Expended to 31st March, 1922 .. .. .. 1,817,266 4 2 Expended during 1922-23 .. .. .. .. 118,080 0 7 1,935,346 4 9

29

B.—l |Pt. IV, Sup. A

Value of stocks at 31st March, 1923— Plant, material, and stores on Yand .. .. .. 417,019 17 10 Material and stores issued to works other than railwayconstruction but unused at date .. .. .. 42,089 5 6 459,109 3 4 Value of sawmills, including standing bush and timber in stock 31,677 3 10 Workshops and garages .. .. .. .. 24,739 2 8 Office furniture and fittings and furniture at Government Houses and Ministerial residences .. .. .. 32,095 12 10 Head Office library .. .. .. .. .. 650 0 0 89,161 19 4 Sundry debtors .. .. .. .. .. 15,452 9 3 Telephone rentals, &c., paid in advance .. .. .. 1,276 10 7 16,728 19 10 Loans to Kairuru Marble Company and Gore Borough .. 8,635 8 0 Interest accrued to 31st March, 1923 .. .. .. 125 0 0 8,760 8 0 ! Balances of Income and Expenditure Accounts— Maintenance of public buildings .. .. .. 75,224 2 4 Maintenance of domains .. .. .. .. 4,709 1 11 | Maintenance of roads .. .. .. .. 60,016 9 3 Maintenance of irrigation schemes .. .. .. 6,861 16 10 146,811 10 4 £25,506,202 2 9 £25,506,202 2 9 J. J. Gibson, Accountant, Public Works Department. I hereby certify that the Income and Expenditure Accounts, Profit and Loss Account, and balance-sheet have been compared with the relative books and papers submitted for audit and found to agree therewith. The accounts include charges against the Department for interest and sinking fund for which there is no appropriation by Parliament, and also credits for the value of assessed and paid rents, and for the erection and repairs of buildings, for which the debtor Departments possess no parliamentary appropriation. The system of accounting for Government stores has been much improved, and the Department is taking the necessary steps to comply with the provisions of the Public Revenues Act. Certain other improvements, of which the Department has been advised, are desirable in future balance -sheets.— G. F. C. Campbell, Controller and Auditor-General.

8.--1 [PT. IY, SUP. A].

DEPARTMENT OF AGRICULTURE. Revenue Account for the Yeae ended 31st March, 1923. Or. (Net.) Dr. (Net.) By Investigation and works for improvement agricultural knowledge (includes £ s. d. To General establishment and communicative services (includes appropriation £ s. d. experiments, subsidies, grading of produce, laboratories, displays in buildings items, advertising, printing, stationery and photographs, postages and rent of and at shows, &c. .. .. .. .. .. .. .._ 7,692 6 7 boxes, telephone services, preparation and distribution of publications, purchases of books, newspapers, &c., upkeep and improvement of buildings, &c., Sales of condemned stock .. .. .. .. 1,291 7 10 contingencies, law-costs, rent of offices, &c. .. .. .. .. 13,084 16 2 Experimental farms and areas (includes Weraroa, Moumahaki, Ashburton, Wai- Slaughtering and Inspection Act .. .. .. .. .. 13,024 12 9 maunga, experimental areas, Mamaku, Avonhead, Milton, Papanui, Arataki, Tauranga, Te Kauwhata : interest and depreciation charges are not included) 7,419 16 3 Orchard and Gardens Diseases Act .. .. .. .. .. 358 6 3 Personal services and locomotion (including salaries, temporary assistance, bicycles, motors, travelling expenses and allowances, removal expenses: Dairy Industry Act .. .. .. .. .. .. .. 2,575 14 6 salaries,, &c.. for experimental farms and areas have been transferred out) .. 185,673 4 11 * Control and destruction of diseases and pests (includes noxious weeds, rabbits, Margarine Act .. .. .. .. .. .. .. 500 inoculation of calves, cattle-tick, erection cattle-dips, kea, inspection? of manure, compensation nurserymen, control fireblight, fumigation) .. . . 1,088 5 4 Rent of buildings (certain rents collected on farm buildings have been credited Rent of offices, &c. (arranged through Public Works Department) .. .. 6,419 2 7 to experimental farms and areas concerned) .. .. .. .. 1,506 3 2 Stock Act .. .. .. .. .. .. .. .. 12,668 1 4 Rabbit Nuisance Act .. .. .. .. .. .. .. 6,278 5 9 Territorial revenue .. .. .. .. .. .. .. 25 5 10 Bad debts written off .. .. .. .. .. .. .. 25 12 1 Depreciation (Ruakura Farm Account shows own depreciation) .. .. 9,367 2 3 Balance down .. .. .. .. .. .. .. 215,345 9 9 £242,024 6 8 £242,024 6 8 £ s. d. ■ ■— . Balance brought down .. .. .. .. .. 215,345 9 9 £ s. d. Interest (Ruakura Farm Account shows own interest) .. 11,880 4 11 £ s. d. Balance .. . .. .. .. .. .. 237,217 14 0 227,225 14 8 Ruakura Farm— Farm Working Account .. .. .. .. 3,679 0 7 Office and management expenses .. .. .. 1,051 2 3 Experimental, educational, and hostel section .. .. 5,261 16 6 9,991 19 4 £237,217 14 0 £237,217 14 0

30

B.—l [PT. IY, SUP. A].

DEPARTMENT OE AGRICULTURE— continued. Balance-sheet as at 31st March, 1923. Liabilities. Assets. Capital, 1st April, 1922— £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. General .. .. .. .. .. .. 338,193 2 6 Land .. .. .. .. .. .. 122,576 16 2 Non-interest-bearing, Ruakura ... .. .. .. 1,301 1 7 Less sales and transfers .. .. .. 3,490 16 5 Treasury advances, Ruakura .. .. .. .. 14,866 4 0 Less reserve, Ruakura .. .. .. 3,11416 9 Interest reserve, Ruakura .. .. .. .. 7,866 9 2 6,605 13 2 : 362,226 17 3 115,971 3 0 Treasury Adjustment Account— Permanent improvements .. .. .. 124,213 11 4 General .. .. .. .. .. .. 207,305 10 4 Additions .. .. .. .. 2,643 9 3 Treasury advances, Ruakura .. .. .. .. 4,106 7 2 126,857 0 7 Interest reserve, Ruakura .. .. .. .. 3,388 16 11 Less sales and transfers .. .. .. 11,376 7 6 Non-interest-bearing, Ruakura .. .. .. .. 1,120 9 10 Less depreciation reserve .. .. .. 6,157 11 10 215,921 4 3 17,533 19 4 Sundry creditors— j 109,323 1 3 General .. .. .. .. .. .. 21,305 14 6 Eurniture, fittinas. and fixtures .. .. 9,500 8 2 Departmental .. .. .. .. .. 87 4 2 Additions ' .. .. .. 335 14 8 21,392 18 8 . 9,836 2 10 Amounts received in advance .. .. .. .. .. 5,988 4 11 Less sales and transfers .. .. .. 42 14 4 Less depreciation reserve .. .. .. 768 1 10 810 16 2 9,025 6 8 Libraries .. .. .. .. .. 3,386 17 10 Additions .. .. .. .. 84 10 9 3,481 8 7 Less depreciation reserve .. .. .. .. 174 3 10 3,307 4 9 Technical instruments and equipment .. 4,011 19 10 Additions .. .. .. .. 175 12 6 4,187 12 4 Less sales and transfers .. .. .. 84 19 9 Less depreciation reserve .. .. .. 307 13 10 392 13 7 3,794 18 9 Mechanical office appliances .. .. .. .. 1,732 4 4 Less depreciation reserve .. ■ ■ • ■ .. 173 4 5 1,558 19 11 Transport equipment .. .. .. 10,189 18 3 Additions .. .. .. .. 791 10 0 10,981 8 3 Less sales and transfers .. .. .. 1,930 3 0 Less depreciation .. .. .. 1,81483 3,744 11 3 7,236 17 0 Implements and tools .. .. .. 13,426 9 4 Additions .. .. .. .. 533 19 2 13,960 8 6 Less sales and transfers ,. .. .. 1,442 1 6 Less depreciation reserve .. .. .. 1. 699 6 1 3,141 7 7 10,819 0 11 Carried forward .. .. .. .. .. .. 605,529 5 1 Carried forward .. .. .. .. .. 261,036 12 3

31

B.—l [PT. IV, SUP. A].

DEPARTMENT OF AGRICULTURE— continued. Balance-sheet as at 31st March, 1923— continued. Liabilities. Assets. £ s. d. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. .. .. .. .. 605,529 5 1 Brought forward .. .. .. .. .. 261,036 12 3 Live-stock .. .. .. .. .. .. 26,263 10 0 Stores and farm crops .. .. .. .. .. 29,092 1 3 Sundry debtors— General .. .. .. .. .. 18,831 14 6 Departmental .. .. .. .. 466 14 6 19,298 9 0 Less bad-debts reserve .. .. .. 99 16 4 Less rebuilding reserve .. .. .. 100 0 0 199 16 4 19,098 12 8 Services paid in advance _ .. .. .. .. .. 763 6 10 Suspense Account—Farm area and improvements .. .. 5,446 7 6 Imprests .. .. .. .. .. .. .. 218 3 6 Fixed assets writing off Suspense Account .. 1,304 1 11 Less reserve .. .. .. .. 1,304 1 11 Revenue Account .. .. .. .. .. .. 237,217 14 0 Revenue balance carried forward at Ruakura at 1st April, 1922 .. .. .. .. .. .. 26,392 17 1 £605,529 5 1 £605,529 5 1 A. R. Stone, For Director-General. I hereby certify that the Income and Expenditure Account and balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, except that the accounts include charges for assessed rents and interest for which the Department possesses no parliamentary appropriation, and also the value of assets transferred to the Lands and Survey Department for the payment of which that Department possesses no parliamentary appropriation. Full Audit requirements have, especially with regard to separate farm accounts, not yet been brought into operation, but attention will be given to them in future years.— G. F. C. Campbell, Controller and Auditor-General.

32

DEPARTMENT OF AG RICULTURE-c ontinued. RUAKURA FARM OF INSTRUCTION. Farm Working Account for the Year ended 31st March, 1923.

« Summary. £ s. d. £ s. d. Total debits .. .. 33,697 12 8 Total loss .. .. .. 4,296 8 7 Total credits .. .. 30,018 12 1 Total profit .. .. 617 8 0 Difference .. .. £3,679 0 7 Net loss .. .. £3,679 0 7

B.—l [PT. IY, SUP. AJ.

Receipts and Exp enditure, Experimental, Ed ucational, and Hostel, Section, for the Year ended 31st March, 1923.

s—B.5 —B. 1 [Pt. IV, Sup. A].

33

Section Stock at j Purchases and I T Bepairs and | Pastures and ! stnrp | Interest and : Total T>ehit« Balance | Sales and ! Issues of Horse j Stock at T <rf»l r™rtita Balance section. 31/3/22. j Transfers, j labour. Sundries, j Feed. | Store issues, j Depreciation, lotai Debits. p ro fit. j Transfers. | Produce. | Labour. 31/3/23. iotal Oredits. Lo3f . . ; £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Dairy herd.. .. 3,737 13 4 1,906 0 0 563 13 7 247 10 3 1,322 16 5 .. 200 3 4 29 13 6 8,007 10 5 .. 3,508 14 7 4] 4 10 .. 3,152 2 0 6,702 1 5 1,305 9 0 Farm crops.. .. 1,408 7 3 563 11 6 551 9 2 195 3 7 .. 195 19 8 274 18 11 25 10 6 3,215 0 7 .. 2 14 6 1,497 6 10 .. 1,149 3 8 2,649 5 0 565 15 7 Farm stores .. 318 8 4 214 7 7 63 5 8 254 13 10 .. .. 19 17 7 8 13 4 879 6 4 .. 2 4 11 511 14 0 .. 258 11 1 772 10 0 106 16 4 Grass and pastures .. 1,904 9 2 .. 346 14 8 260 4 1 .. 62 2 4 1,711 11 11 219 5 3 4,504 7 5 .. 2 2 6 2,128 6 2 .. 1,690 0 5 3,820 9 1 683 18 4 Milk-production herd 1.116 0 0 1,518 0 0 590 2 3 255 1 2 485 7 11 5 9 6 108 3 3 100 8 6 4,178 12 7 80 18 4 2,446 18 3 809 11 4 .. 1,003 1 4 4,259 10 11 Orchard .. .. 604 10 0 .. 196 3 9 53 10 9 .. 2 14 8 67 5 11 27 19 0 952 4 1 .. 32 13 8 76 18 4 .. 604 10 0 714 2 0 238 2 1 Pigs .. .. 775 10 0 44 2 0 517 10 5 460 1 2 756 12 4 9 10 0 110 15 6 116 1 5 2,790 2 10 .. 979 11 11 83 16 4 .. 718 12 0 1,782 0 3 1,008 2 7 Poultry .. .. 653 15 8 .. 307 1 4 130 5 9 609 1 8 15 13 5 83 0 5 128 4 10 1,927 3 1 .. 640 3 7 158 9 6 .. 959 12 7 1,758 5 8 168 17 5 Quarters .. .. .. .. 146 9 3 62 13 11 352 3 6 .. 11 0 11 15 2 6 587 10 1 .. 308 3 7 164 10 3 .. 52 17 7 525 11 5 61 18 8 Sheep .. .. 1,991 10 0 1,576 15 9 388 0 5 71 7 0 720 11 2 5 13 2 94 3 9 18 17 2 U,866 18 5 536 9 8 2,593 16 5 410 6 8 .. 2,399 5 0 5,403 8 1 Vegetable garden .. 67 10 0 .. 144 5 2 8 7 8 .. 8 5 3 5 14 10 0 7 6 234 10 5 .. 16 19 11 89 0 6 .. 50 0 0 156 0 5 78 10 0 Horses .. .. 594 6 0 .. 147 17 3 240 12 10 431 2 7 4 19 2 59 5 11 76 2 8 1,554 6 5 .. 91 15 0 4 0 0 948 10 10 431 2 0 1,475 7 10 78 18 7 13,171 19 9 5,822 16 10 3,962 12 11 2,239 12 0 4,677 15 7 310 7 2 2,746 2 3 766 6 2 33,697 12 8 617 8 0 10,625 18 10 5,975 4 9 948 10 10 12,468 17 8 30,018 12 1 4,296 8 7

Expended during ! Total Previmiilv Received during Total Bf ceI P<s Particulars. j at Tear ended Expenditure at j Particulars. rece ved Year ended 31st March 31st March l922 31st March, 1923. 31st March, 1923. j; received. 3 lst March, 1923. ' Experimental — £ s. d. £ s. d. £ s. d. Receipts from experimental plots — £ s. d. £ s. d. £ s. d. Rent of land .. .. .. .. 41 1 6 30 0 9 II 2 3 By grazing .. .. .. .. 26 0 0 11 18 2 37 18 2 Labour .. .. .. .. .. 64 14 11 12 19 5 77 14 4 j By crops .. .. .. .. .. .. 2 12 6 2 12 6 Seeds and manures .. .. .. .. 121 9 8 21 3 10 142 13 6 j Homestead —Board receipts, &c. .. .. 3,527 4 7 698 11 3 ! 4,225 15 10 Salaries .. .. .. .. .. 34.1 .. 4 1 Homestead —Operative stock on hand .. .. .. 26 7 0 26 7 0 Expenses of visitors .. .. .. .. 1,059 6 0 866 3 1 1,925 9 1 | ! Apiary products .. .. .. .. 216 17 8 30 15 0 247 12 8 Expenses of homestead .. .. .. 6,141 0 3 1,602 13 1 7,743 13 4 jj Apiary stock on hand .. .. .. 192 0 0 22 11 4 j 214 11 4 Apiary education .. .. .. .. 1,218 12 4 376 16 9 1,595 9 1 ! Agricultural education credits .. .. .. .. 800 800 Apiary stock of bees .. .. .. .. 150 0 0 .. 150 0 0 Repatriation Board receipts, &c. .. .. 4,865 14 9 1,084 9 4 j 5,950 4 1 Agricultural education .. .. .. 5,088 6 7 2,249 4 9 7,337 11 4 !j Prizes won at shows .. .. .. .. 109 2 2 .. j 109 2 2 Training of soldiers .. .. .. .. 6,203 7 8 1,838 14 11 8,042 2 7 || Balance carried forward to Capital Account .. 11,982 19 2 5,261 16 6 ' 17,244 15 8 Departmental exhibits .. .. .. 828 15 4 149 4 6 977 19 10 jj 20,919 18 4 7,147 1 1 28,066 19 5 i 20,919 18 4 7,147 1 1 28,066 19 5 S I 11

B.—l [PT. IV, Sup. A].

DEPARTMENT OF AGRICULTURE-continued. RUAKURA FARM OF INSTRUCTION. Receipts and Expenditure on Capital Account for the Year ended 31st March, 1923.

34

Capital Expendi- Less received or written off by v a i„ P Particulars Value as at ture during Year at Particulars Particulars. Slat March, 1922. ended 31st ?i,t M™h Particulars. I March, 1923. Depreciation. Sundries. Marcn, iazd. . ! £ s. d. £ s. d. £ s. d. £ 8. d. £ s. d. £ s. d. Land .. .. .. .. .. 35,976 4 0 .. .. .. 35,976 4 0 Amount required to balance account as at 31st December, 1919 .. 76,610 0 0 Advances from Treasury — £ s. d. Buildings .. .. .. .. .. 11,151 3 4 280 13 6 981 17 9 .. 10,449 19 1 1st January, 1920, to 30th June, 1920 .. .. 4,398 5 0 Fencing .. .. .. .. .. 1,924 18 0 21 18 0 182 10 0 .. 1,764 6 0 1st July, 1920, to 31st March, 1921 .. .. 4,981 4 10 Draining .. .. .. .. .. 2,594 18 1 .. 54 0 0 .. 2,540 18 1 1st April, 1921, to 31st March, 1922 .. .. 5,486 14 2 Clearing and breaking .. .. .. .. 1,777 18 11 74 5 1 .. .. 1,852 4 0 1st April, 1922, to 31st March, 1923 .. .. 4,106 7 2 Water-supply .. .. .. .. 1,702 17 0 .. 133 6 8 .. 1,569 10 4 18,972 11 2 Lighting .. .. .. .. .. 696 13 7 20 3 0 69 12 0 .. 647 4 7 Reserve —Profit on sale of land, 1921-22 .. .. 3,120 0 3 Plantations .. .. .. .. .. 1,044 18 6 17 14 1 25 18 0 44 14 4 j 992 0 3 Less adjustment on correct area being ascertained 5 3 6 Roads .. .. .. .. .. 161 0 0 .. .. .. 161 0 0 3,114 16 9 Telephones . . .. .. .. .. 46 10 0 .. 6 0 0 .. 40 10 0 Interest Reserve — Botanic gardens and plant breeding and plant- 1,329 16 10 493 10 7 .. 96 1 8 1,727 5 9 To 30th June, 1920 .. .. .. .. 1,910 1 11 propagation To 31st March, 1921 .. .. .. .. 2,584 2 2 Farm implements and machinery .. .. 1,744 16 9 30 0 0 205 7 5 52 19 0 1,516 10 4 To 31st March, 1922 .. .. .. .. 3,372 5 1 Farm tools .. ... .. .. .. 602 2 8 102 19 10 96 4 3 .. 608 18 3 To 31st March, 1923 .. .. .. .. 3,388 16 11 Motor-car (Overland) .. .. .. •• 31 13 0 .. 31 13 0 .. .. 11,255 6 1 Motor-car (Sunbeam) .. . • ■ • • • • ■ 300 0 0 .. .. 300 0 0 Agricultural books .. .. .. •- 457 1 18 0 087 .. 5 15 0 (Note. —Interest has been charged to the farm on capital expended Agricultural education .. .. .. 325 9 0 25 4 7 21 6 4 .. 329 7 3 at the rate of per cent, per annum in lieu of rent.) Office furniture .. • ■ • ■ • • 102 19 4 .. 9 2 11 .. , 93 16 5 Returned soldiers' quarters, furniture, &c. .. 28 19 11 18 0 11 25 11 6 .. I 21 9 4 Homestead furniture, &c. .. .. . ■ 434 6 1 9 18 7 43 8 8 .. 400 16 0 Apiary plant .. .. .. .. 263 8 1 5 14 3 8 15 11 3 19 2 256 7 3 i : 61,944 18 8 1,402 0 5 1,895 3 0 197 14 2 61,254 1 11 Experimental,Educational, and Hostel sections, and 11,982 19 2 7,147 1 1 .. 1,885 4 7 17,244 15 8 homestead charges and visitors 73,927 17 10 8,549 1 6 1,895 3 0 2,082 18 9 78,498 17 7 Farm working capital .. .. .. .. 28,535 4 7 2,918 11 10 .. .. 31,453 16 5 102,463 2 5 11,467 13 4 1,895 3 0 2,082 18 9 109,952 14 0 £109,952 14 0

35

B.—l |Pt. IV, Sup. A

A. S. Houston, Farm Clerk and Accountant, Ruakura Farm of Instruction. I hereby certify that tht balance-sheet and statements have been duly examined and compared with the- relative books and documents submitted for audit, and correctly state the position disclosed thereby. Audit requirements mentioned in the certificate on balance-sheet for previous year could not be brought into operation until the expiration of the year 1922-23, but will operate for future years.— G. F. C. Campbell, Controller and Auditor-General.

DEPART MENT OF AGR ICULTURE-continued. RUAKURA FARM OF INSTRUCTION. B alance-sheet as at 31st March, 1923.

1 isihih'tipji As at 31st As at 31st Avspfa As at 31st As at 31st lmlouv.ks. March, 1922. March, 1923. j ***"*' March, 1922. | March, 1923. £ s. d. £ s. d. Stock on hand — £ s. d. £ s. d. Working capital as per balance of Capital Account .. .. 28,535 4 7 31,453 16 5 As per Farm Working Account .. .. .. .. 13,171 19 9 12,468 17 8 Amounts paid in advance .. .. .. .. .. 7 0 0 .. As per Apiary Account .. .. .. .. .. 192 0 0 214 11 4 Amounts due to sundry creditors .. .. .. .. 325 15 7 697 12 10 Sundry operative stores on hand — £ s. d. Office stationery, &e. .. .. .. 152 3 0 I Timber (carpenter's shop) .. .. .. 40 1 2 Groceries at homestead .. .. .. 26 7 0 .. 218 11 2 Amounts due by sundry debtors .. .. .. .. 1,094 2 6 109 8 4 i Loss as per Farm Working Account .. .. .. .. 10,827 3 9 14,506 4 4 Office and management expenses .. .. .. .. 3,582 14 2 4,633 16 5 28,868 0 2 32,151 9 3 |j 28,868 0 2 32,151 9 3

B.—l [Pt. IV, Sup. A

36

WAIMARINO BUSH-FIRE RELIEF ACCOUNT. Receipts and Payments Account fob Period Ist April, 1922, to 31st October, 1922. Receipts. £ s. d. Payments. £ s. d. To Balance at Ist April, 1922 .. .. 39,517 19 6 By Advances on promissory note .. 30 0 0 Repayment of advances .. .. 520 11 7 Refund of interest .. .. 10 11 3 Interest on advances .. .. 866 1 3 Interest on debentures .. .. 1,500 0 0 Interest on surplus temporarily in- Balance at 31st October, 1922, transvested .. .. .. 879 0 0 ferred to General Purposes Relief Account .. .. 40,243 1 1 £41,783 12 4 £41,783 12 4 Income and Expenditure Account for Period Ist April, 1922, to 31st Octobee, 1922. Expenditure. £ s. d. ! Income. £ s. d. To Interest on debentures .. .. 1,743 3 0 By Interest on surplus funds temporarily Balance transferred to Investment invested .. .. .. 969 2 11 Reserve Account .. .. 217 3 8 Interest on advances .. .. 991 3 9 £1,960 6 8 £1,960 6 8 Balance-sheet as at 31st October, 1922. Liabilities. £ s. d. Assets. Loan capital .. .. .. 75,000 0 0 £ s. d. £ s. d. Interest on debentures accrued but not due 493 3 0 Advances secured by mortInvestments Reserve Account .. 1,624 14 9 gage .. .. .. 25,362 5 3 Sinking fund reserve .. .. 145 4 9 Advances on promissory notes 9,061 4 4 Suspense Account .. .. .. 4 511 34,423 9 7 Sundry creditors— Sundry debtors for interest Payments in advance .. .. 10 0 on mortgages .. .. 1,917 0 3 Unpaid account .. .. .. 600 0 0 Sundry debtors for interest on promissory notes .. 628 2 4 2,545 2 7 Interest accrued but not due on surplus funds temporarily invested .. .. 511 0 5 Sundry debtors, miscellaneous .. .. 010 0 Sinking fund .. .. .. .. 145 4 9 Cash in Public Account transferred to General Purposes Relief Account .. 40,243 1 1 £77,868 8 5 £77,868 8 5 J. B. Thompson, Under-Secretary for Lands. J. H. O'Donnell, Chief Accountant. I hereby certify that the statement of receipts and payments, Income and Expenditure Account, and balance-sheet have been duly examined and compared with the relative, books and documents submitted for audit, and correctly state the position as disclosed thereby. Mortgage advances under the Appropriation Act, 1918, have been taken from unaudited District Land Office returns, and in the opinion of the Audit Office a bad-debts reserve should be created.—G. F. C. Campbell, Controller and Auditor-General. Note.—The Waimarino Bush-fire Relief Account was closed on 31st October, 1922, in terms of section 20, Finance Act, 1922, and the assets were transferred to the General Purposes Relief Account.

B.—l [PT. IV, Sup. A].

GENERAL PURPOSE'S RELIEF ACCOUNT. Receipts and Payments Account for Period Ist November, 1922, to 31st March, 1923. Dr. £ s. d. £ s. d. Or. £ s. d. To Balance, Ist November, By Expenditure under section 20 (3) of 1.922 — Finance Act, 1022, in aid of works of Cash in Public Account 3,243 1 1 production—Moutere Hills orohardists 4,768 16 0 Investment Account ..37,000 0 0 Interest on loans .. .. .. 1,500 0 0 40,243 I I Sinking Fund Account .. .. 244 15 4 Interest on advances — Cash in hand (State Advances) .. 172 13 0 Waimarino bush - fire Cash in Public Account .. .. 7,301 5 8 relief .. .. 239 5 6 Investment Account .. .. 27,500 0 0 Moutere Hills orchardists (in hands of State Advances Department) 1 14 4 240 19 10 Interest on investments .. .. 758 10 5 Repayments of advances — Waimarino ffush - fire relief .. .. 74 0 0 Moutere Hills orchardists (in hands of State Advances Department).. 170 18 8 — 244 18 8 £41,487 10 0 £41,487 10 0 Income and Expenditure Account fob Period Ist November, 1922, to 31st March, 1923. Expenditure. Income. To Losses written off—Waimarino bush-fire £ s. d. By Interest on advances — £ s. d. £ s. d. relief .. .. .. .. 200 18 5 Waimarino bush-fire relief 740 8 6 Remission of interest—Waimarino bush- Moutere Hills orchardists 1 14 4 fire relief .. .. .. 229 17 1 742 2 10 Interest on loans .. .. .. 1,006 17 0 Interest accrued on advances—Moutere Interest accrued on loans .. .. 246 11 5 Hills orchardists .. .. .. 81 8 7 — Miscellaneous — Waimarino bush - fire relief .. .. .. .. 1 8 10 Interest on investments .. .. 247 10 0 Interest accrued on investments .. 269 18 0 Loss carried down .. .. .. 347 15 8 £1,690 3 11 £1,690 3 11 £ s. d. £ s. d. To Loss brought down .. .. .. 347 15 8 By Balance from Waimarino Bush-fire Relief Sinking fund reserve .. .. 244 15 4 Account for period ended 31st October, Balance .. .. .. .. 1,032 3 9 1922 .. .. .. .. 1,624 14 9 £1,624 14 9 £1,624 14 9 By Balance .. .. .. ..£1,032 3 9 Balance-sheet as at 31st March, 1923. Liabilities. £ s. d. Assets. £ s. d. Debenture issued .. .. .. 75,000 0 0 Advances under Appropriation Act, 1918, Accrued interest on loan .. .. 240 11 5 section 33 .. .. .. 34,150 18 5 Sinking fund reserve .. .. .. 390 0 1 Advances under Finance Act, 1922, Suspense Account (Waimarino bush-fire section 20 (3) .. .. .. 4,597 17 4 relief) .. .. .. .. 4 511 Investments.. .. .. .. 27,500 0 0 Payments in advance (Waimarino bush- Sinking fund .. . . . . 390 0 1 fire relief) .. .. • • 116 Sundry debtors for interest (Waimarino Writings-off in suspense (Waimarino bush- bush-fire relief) .. .. .. 2,810 1 7 fire relief) .. .. .. .. 430 15 0 Losses in suspense (Waimarino bush-fire Liability to Consolidated Fund (Wai- relief) .. .. .. .. 436 15 0 marino bush-fire relief) .. .. 000 0 0 Interest accrued on advances (Moutere Revenue Account .. .. .. 1,032 3 9 Hills orchardists) .. .. .. 81 8 7 Interest accrued on investments .. 209 18 0 Cash in hand (State advances) .. 172 13 0 Cash in Public Account . .. .. 7,301 5 8 £77,710 18 2 £77,710 18 2 R. E. Hayes, Accountant to the Treasury. I hereby certify that the statement of receipts and payments, Income and Expenditure Account, and balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. Mortgage advances under the Appropriation Act, 1918, have been taken from unaudited District Land Office returns, and in the opinion of the Audit Office a bad-debts reserve should bo created, — G. F. C. Campbell, Controller and Auditor-General.

6 —B. 1 [Pt. IV, Sup. A].

37

B — 1 [Pt. IV, Sup. A],

38

DEPARTMENT OF INDUSTRIES AND COMMERCE. Income and Expenditure Account foe the Year ended 31st March, 1923. Administrative Services. Expenditure. Income. £ 3. d. f s. d. £ s. d. By Interim profit on Government sugar contract .. 40,000 0 0 To Salaries, overtime, and meal al- Fines under Commercial Trusts Act .. . . 213 (i 6 lowances .. .. .. 6,828 6 3 Less recoveries .. .. 72 2 0 0,750 4 3 Advertising, periodicals, newspapers, &o. .. 87 17 4 Freight, cartage, and distribution of commodities .. .. 45 1 2 Less recoveries .. .. 32 4 4 12 16 10 Fuel, light and office cleaning .. .. 77 15 5 Industrial exhibitions .. 185 6 8 Less recoveries .. .. 78 17 10 106 8 10 Office requisites, including printing and stationery, departmental publications and typewriter repairs .. .. 143 18 6 Less recoveries .. .. 016 0 143 2 6 Postages, telegrams, rent of boxes, code addresses, and telephone services .. .. .. 529 16 11 Less recoveries and stamps on hand,3l/3/23 .. 120 14 2 400 2 9 Travelling expenses and allowances .. .. .. 823 10 1 Less recoveries .. .. 209 0 6 614 9 7 Promotion of sale of New Zealand commodities in outside markets .. .. .. 6 16 Expenses of British Empire Exhibition mission .. .. 304 3 7 Less recoveries .. .. 417 6 299 6 1 Rent and rates .. .. .. 401 8 6 Law-costs .. .. .. 13 2 6 Less recoveries .. .. 10 10 0 2 12 6 Expenses of New Zealand's participation in Lord Mayor's Show, London .. .. .. 77 16 4 Depreciation .. .. .. .. 263 16 2 Balance carried down (excess of income over expenditure) .. .. .. .. 30,954 7 11 £40,213 6 6 £40,213 6 6 £ s. d. I £ s. d. Interest on capital outlay .. .. .. 296 89 | Balance brought down .. .. .. 30,954 711 Balance carried down .. .. .. 30,658 10 2 , Recovery of expenditure in previous year ~ 0 11 0 £30,954 IS 11 ' £30,954 18 11 Non-administrative Services. Expenditure. Income. £ s. d. £ s. d. £ s. d. By Balance brought down .. .. .. 30,658 10 2 To Subsidies to steamer services— New Zealand - Vancouver .. 10,000 0 0 New Zealand - San Francisco .. 12,500 0 0 New Zealand - Chatham Islands 250 0 0 —— 22,750 0 0 balance (net) excess of income over expenditure 7,908 10 2 £30,658 10 2 £30,658 10 2

39

B.—l [Pt. IV, Sup, A].

DEPARTMENT OF INDUSTRIES AND COMMERC E—-continued. Balance-sheet as at 31st March, 1923. Liabilities. £ s. d. £ s. d- Assets. £ s. d. £ s, d. Capital Account .. .. .. 6,587 9 5 Office furniture and fittings— Sundry creditors —• Head Office— Capital expenditure .. .. 272 3 8 Balance from 1921-22 .. 1,139 15 8 Revenue expenditure .. 379 0 7 Additions, 1922-23 .. .. 147 6 2 651 4 3 Depreciation Reserve Account— 1,287 1 10 Balance from 1921-22 .. .. 347 2 6 Less transferred and disposed of 52 0 0 Balance for 1922-23 .. .. 263 16 2 1,235 110 610 18 8 Auckland OfficeExcess of incomo over expenditure for 1922-23, as Balance .. .. .. 275 7 0 per Income and Expenditure Account .. 7,908 10 2 Additions .. .. 2 14 2 278 1 2 Less returned to Public Works and transferred .. .. 57 0 7 221 0 7 Christchurch Office — Balance .. .. .. 198 16 8 Transferred and additions .. 18 11 6 217 8 2 Less transfers, &c. .. .. 38 3 9 179 4 5 Dunedin Office—Balance .. 153 10 0 Less returned to Public Works and transferred .. .. 97 18 0 55 12 0 Office of New Zealand Trade Commissioner, Melbourne .. .. .. .. 7 4 0 Land and buildings .. .. 4,634 19 0 Standardized boot samples .. .. 104 16 2 Library, Head Office—■ Balance, 1921-22 .. .. 73 0 11 Additions .. .. .. 6 19 3 80 0 2 Half-share in refrigerating plant, High Commissioner's Office, London .. .. 270 13 8 Expenditure in advance— Rail tickets, rentals post-office boxes, telephones, &c. .... .. .. 138 8 9 Official stamps on hand .. .. 16 4 3 Treasury Adjustment Account .. .. 8,574 3 1 British Empire Exhibition —Expenditure to date .. 240 14 7 £15,758 2 6 £15,758 2 6 J. W. Collins, Secretary. I hereby certify that the Income and Expenditure Account and balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, except that the accounts include charges for rent and interest on capital for which the Department possesses no parliamentary appropriation.—G. F. C. Campbell, Controller and Auditor-General.

8.—.1 rp T . IV, Sup. A

40

POST AND TELEGRAPH DEPARTMENT. General Profit and Loss Account for the Year ended 31st March, 1923. Dr. £ s. d. Cr. £ s. d. To Telegraph Branch loss .. .. 89,211 2 7 By Postal Branch profit .. .. 316,817 1 9 Telephone Branch loss .. .. 46,799 11 3 Savings-bank Branch profit .. 171,151 15 6 Wireless Branch loss .. .. 10,502 1 5 Profit and Loss Appropriation Account carricd down .. .. 341,456 2 0 £487,968 17 3 £487,968 17 3 Profit and Louts Appropriation Account. Dr. £ s. d. Or. £ s. d. To Profits invested in departmental assets 36,492 6 9 By Balance forward .. .. 1.76,095 411 Savings-bank Reserve Account .. 179,000 0 0 By Profit and Loss Account .. 341,456 2 0 Balance.. .. .. .. 302,059 0 2 £517,551 6 11 £517,551 6 11 POSTAL BRANCH. Profit and Loss Account for the Year ended 31st March, 1923. Dr. £ s. d. Cr. £ s. d. To Working-expenses .. .. 1,001,579 5 9 By Postages .. .. .. 1,291,173 9 6 Depreciation .. .. .. 24,144 I 10 Rents received .. .. 5,061 6 0 Profit before charging interest Private box and bag rents .. 27,971 17 11 carried down .. .. 357,801 17 6 Rural delivery fees .. .. 8,191 3 10 Money-order and postal-note commission .. .. . . 47,180 6 6 Miscellaneous revenue .. .. 3,947 1 4 £1,383,525 5 1 £1,383,525 5 1 £ s. d. £ s. d. To Interest on capital .. .. 40,984 15 9 By Balance brought down .. .. 357,801 17 6 Profit on year's working transferred to General Profit and Loss Account .. .. .. 316,817 1 9 £357,801 17 6 £357,801 17 6 TELEGRAPH BRANCH. Profit and Loss Account for the Year ended 31st March, 1923. Dr. £ s. d. • Gr. £ s. d. To Working-expenses .. .. 655,893 0 6 By Telegraph revenue .. .. 696,818 11 8 Depreciation .. .. .. 73,089 910 Miscellaneous .. .. .. 14,728 2 0 Rents received .. .. .. 2,583 6 4 Loss before charging interest carried down .. .. .. 14,852 10 4 £728,982 10 4 £728,982 10 4 £ s. d. £ s. d. To Loss brought down .. .. 14,852 10 4 By Loss on year's working transferred to Interest on capital .. .. 74,358 12 3 General Profit and Loss Account.. 89,211 2 7 £89,211 2 7 £89,211 2 7

41

B.—l rp T . IV, Sup. A].

POST AND TELEGRAPH DEPARTMENT—continued. TELEPHONE BRANCH. Profit and Loss Account foe the Year ended 31st March, 1923. Dr. £ s. d. Gr. £ s. d. To Working-expenses .. .. 448,789 4 3 By Telephone revenue .. .. 667,447 1 0 Depreciation .. .. .. 145,918 4 6 Rents reeeivod .. .. .. 2,585 14 2 Profit before charging interest carried down.. .. .. .. 75,325 6 5 £670,032 15 2 £670,032 15 2 £ s. d. £ s. d. To Interest on capital .. .. 122,124 17 8 By Balance brought down .. .. 75,325 6 5 Loss on year's workiug transferred to General Profit and Loss Account. . 46,799 11 3 £122,124 17 8 £122,124 17 8 WIRELESS BRANCH. Profit and Loss Account for the Year ended 31st March, 1923. Dr. £ s. d. Gr. £ s. d. To Working-expenses .. .. 11,946 17 0 By Revenue oil wireless traffic .. 6,460 14 7 Depreciation .. .. .. 3,032 1 3 Loss before charging interest on capital carried down .. .. 8,518 3 8 £14,978 18 3 £14,978 18 3 £ s. d. £ s. d. To Loss brought down .. .. 8,518 3 8 By Loss on year's working transferred to Interest on capital .. .. 1,983 17 9 General Profit and Loss Account.. 10,502 1 5 £10,502 1 5 £10,502 1 5 SAVINGS-BANK BRANCH. Profit and Loss Account for the Year ended 31st March, 1923. Dr. £ s. d. Gr. £ s. d. £ s. d. To Interest credited to depositors ac- By Interest received counts during the year ended during the year 1,830,720 13 7 31st March, 1923 .. .. 1,605,525 1 10 PJus interest acInterest on fixed deposit .. 800 0 0 crued to 31st Management expenses .. .. 70,650 0 0 March, 1923 .. 544,433 18 1 Transfer to General Profit and Loss Account .. .. .. 171,151 15 6 2,375,154 11 8 Less interest accrued on 31st March, 1922 .. 531,330 5 6 1,843,824 6 2 Sundry receipts .. .. 4,302 11 2 £1,848,126 17 4 £1,848,126 17 4

B.—l [Pt. IV, Sup. A

42

POST AND TELEGRAPH DEPARTMENT-continued. Balance-sheet as at 31st March, 1923. Rec eipts and Expenditure on Capital Account.

General Balance-sheet. Liabilities. £ s. d. Assets. £ s. d. Capital Account—Balance at credit .. .. .. .. .. 497,693 1 11 Stock at stores, District Telegraph Engineers', and workshops, and in transit .. 736,470 12 2 Profits invested in departmental assets .. .. .. .. .. 189,464 0 7 Sundry debtors— £ s. d. Sundry creditors— £ s. d. Other Administrations, on Money-order Account .. 65,015 3 4 Money- order payees, for unpaid money- orders.. .. 83,095 15 0 Government Departments .. .. .. .. 24,687 13 4 Other Administrations, on Money-order, Postal, and Cable Sundry other debtors .. .. .. .. 92,135 16 4 Accounts .. .. .. .. .. 84,266 15 9 * 181,838 13 0 Postal-note payees, for unpaid postal notes .. .. 55,659 5 0 Savings-bank Account— Sundry other creditors .. .. .. .. 248,555 15 0 Investments .. .. .. .. .. .. .. 44,157,156 9 7 Other Government Departments, for balances due on 31st Interest accrued, 31st March, 1923 .. .. .. .. .. 544,433 18 1 March, 1923 .. .. .. .. .. 328,006 6 9 War-loan Certificates Account— 799,583 17 6 Investments held in Government loans .. .. .. .. 2.479,760 0 0 Savings-bank Account— Post Office investment certificates— At credit of depositors .. .. .. .. .. .. 44,360,393 1 6 Investments held in Government loans .. .. .. .. 282,550 0 0 On transfer, New Zealand and other Administrations ...... 23,184 9 3 £ s. d. Reserve Fund .. .. .. .. .. .. .. 800,000 0 0 Postmasters' balances held .. .. .. .. 1,182,629 6 4 War-loan Certificates Accounts .. .. .. .. .. .. 2,329,320 6 11 Cash in bank (Head Office Account) .. .. .. 486,788 14 6 Post Office Investment Certificates Account .. .. .. .. 284,543 1 5 1,669,418 0 10 Postmasters— Treasury Adjustment Account .. .. .. .. .. .. 482,399 14 5 For advances to Postmasters of stamps, postal notes, British postal orders, Post Office investment certificates, and other documents of value, in- • eluding stocks held in the General Post Office .. .. .. 701,602 11 5 Depreciation reserve .. .. .. .. .. .. .. 246,183 17 5 Profit and Loss Appropriation Account .. .. .. .. .. 302,059 0 2 £50,534,027 8 1 £50,534,027 8 1 * This item represents the difference between the expenditure from Public Works Fund to the 31st March, 1922, and a valuation of assets made at that date for commercial balance-sheet purposes. The amount is offset by the excess of r evenue over expenditure after making due provision for interest on capital. J. Johnson, Controller of Accounts. G. McNamara, Acting-Secretary. I hereby certify that the attached Profit and Loss Accounts and balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, except that the accounts include charges against the Department for interest on capital for which the Department possesses no parliamentary appropriation, and also credits for rent of buildings occupied by other Departments for which those Departments possess no parliamentary appropriation.—G. F. C. Campbell, Controller and Auditor-General.

n As at the [Amounts expended As at the n , Capital as at Amounts received, Capital as at Vr - 31st March, 1922. during the Year. 31st March, 1923. i 1st April, 1922. Year 1922-23. 31st March, 1923. To Expenditure on — £ s. d. £ s. d. £ s. d. By Receipts — £ s. d. £ s. d. £ s. d. Telegraph and toll systems, including 1,176,805 19 0 43,689 19 11 1,220,495 18 11 Public Works Fund .. .. 6,560,233 0 0 works in progress Less * .. .. .. .. 796, 944 6 11 Telephone-exchange systems, including 2,102,692 17 11 551,868 11 1 2,654,561 9 0 works in progress Public Works loans .. .. 5,763,288 13 1 608,598 9 11 6,371,887 3 0 Wireless systems .. .. .. 44,081 0 0 .. 44,081 0 0 Buildings and sites .. .. 1,649,048 4 6 77,211 6 2 1,726,259 10 8 Plant at workshops .. .. 8,856 8 4 621 6 4 9,477 14 8 Motors, &c. .. .. .. 91,866 18 11 25,045 1 5 116,912 0 4 Furniture and fittings .. .. 101,868 19 10 537 7 8 102,406 7 6 5,175,220 8 6 698,973 12 7 5,874,194 1 1 5,763,288 13 1 608,598 9 11 Balance carried to General Balance-sheet .. .. 497,693 1 11 £6,371,887 3 0 £6,371,887 3 0

43

B.—l [Pt. IV, Sup. A].

LAND FOR SETTLEMENTS ACCOUNT. Revenue Account for the Year ended 31st March, 1923. Dr. £ a. d. Or. £ g. d. To Interest on loans.. .. .. 371,545 4 3 By Accrued rent, &c. .. .. 487,717 9' 7 Rebates of rent .. .. .. 28,687 14 0 Accrued royalties .. .. 88 5 0 Remissions of rent .. .. 7,494 18 8 Interest on investments .. .. 6,762 8 8 Rents written off suspense .. 3,088 9 9 Interest on amount set aside under Reserve for irrecoverable rents .. 2,500 0 0 section 63, Land Laws Amendment Refunds of revenue .. .. 40 7 9 Act, 1913 .. .. .. 16,380 18 10 Insurance premiums .. .. 6 5 11 Profit on farming operations .. 8,024 9 5 Interest under section 191, Land Act, 1908 .. .. .. . . 156 7 4 Inquiry Board expenses .. .. 437 0 4 Administration expenses .. .. 8,770 5 1 Reserve for depreciation .. .. 179 16 6 Maintenance, &c., Makareao Railway 66 13 11 Miscellaneous expenses .. .. 32 15 2 Management charges on bonds and stock .. .. .. 716 14 5 Expenses of redemption of loans . . 130 0 0 Sinking Fund reserve .. .. 40,960 12 II Land Purchase Controller — Expenses of Board, &c. — Salaries .. .. .. CIO 11 9 Preliminary expenses .. .. 82 11 6 Advertising .. .. .. 212 6 Maintenance office fittings .. 35 4 6 Telephones .. .. .. 17 0 0 Postages, &c. .. .. .. 56 0 0 Audit of accounts .. .. 75 0 0 Land for Settlements expenses vote 1,812 4 6 Balance carried down .. .. 51,569 0 9 £518,973 11 6 £518,973 11 6 £ s. d. £ s. d. Balance .. .. .. 89,745 19 11 Balance brought down .. .. 51,569 0 9 Balance from previous year .. 38,176 19 2 £89,745 19 11 £89,745 19 11

B.—l [Pt. IV, Sup. A].

LAND FOR SETTLEMENTS ACCOUNT—continued. Balance-sheet as at 31st March, 1923. Liabilities. Assets. £ s. d. Capital— £ s. d. £ s. d. Land .. .. .. .. 9,374,802 12 9 Loan Account .. 8,756,554 4 8 Land Purchase suspense .. .. 350 2 6 Loans redeemed Advances .. .. .. 155 11 0 from Consolidated Unpaid purchase-price (not yet payFund .. .. 51,800 0 0 able) of buildings .. .. 101,971 0 8 Crown lands in- Plant and machinery .. .. 3,040 8 0 eluded in estates 205,132 0 0 Furniture and fittings —Land Purchase Sales of Crown land 1,485,375 7 8 Board.. .. .. .. 27 0 0 : 10,498,861 12 4 Mechanical office appliances .. 23 0 0 Interest on loans .. .. .. 108,988 8 1 Teviot Estate — Deposits from Lessees of Crown lands Stock and implements, &o. .. 41,577 16 7 under section 191, Land Act, 1908 .. 4,503 10 6 Improvements .. .. .. 694 8 0 Railway maintenance, Makareao Lime- Clifton Estate— works .. .. .. .. 165 5 8 Stock and implements, &e. .. 5,315 18 4 Unpaid miscellaneous services— Improvements .. .. .. 1,526 9 8 Toviot .. .. .. .. 31 11 0 Working suspense .. .. 5,142 12 6 Clifton .. .. .. .. 43 10 0 Opening up Crown land for settleSundry creditors — ment—Amount set aside (including Rents in advance .. .. .. 1,553 10 0 interest) under section 63, Land Section5 — Laws Amendment Act, 1913) .. 464,578 5 0 Principal instalments .. .. 279 2 1 Sundry debtors for— £ s. d. Interest on deferred payment .. 1 10 9 Rents, &e. .. 202,099 18 3 Land for Settlements— Less reserve for Principal instalments .. .. 6,829 14 3 irrecoverable Interest on deferred payment .. 18 9 rents . . 2,500 0 0 Public Works Fund .. .. 2,759 17 6 199,599 18 3 Principal instalments on buildings .. 5 17 0 Principal instalment on buildings .. 6,734 18 4 Miscellaneous .. .. .. 4,375 7 6 Insurance premiums .. .. 45 10 4 Miscellaneous—Clifton .. . . 0 8 6 Section 5— Miscellaneous —Toviot .. .. .84 0 0 Sales .. .. .. 235,016 14 1 Sinking Fund reserve .. .. 1,089,219 10 1 Principal instalments .. .. 8,598 15 11 Depreciation reserve.. .. .. 179 16 6 Deferred-payment interest .. 6,579 17 2 Rents written off suspense .. .. 6,164 0 3 Land for Settlements— Reservo Account, including unexpended Sales .. .. .. 554,113 3 10 loading for roads, &c. .. .. 484,834 2 0 Principal instalments .. .. 20,163 7 5 Balance of Revenue Account .. .. 89,745 19 11 Deferred-payment interest .. 9,106 14 6 Miscellaneous .. .. .. 341 6 3 Interest on investments .. .. 215 3 0 Rates .. .. .. . . 39 9 5 Postponed rent . . .. .. 42,280 7 1 Rents written off suspense . . .. 6,164 0 3 Pihautea water-supply .. .. 6 14 8 Sinking fund— Section 4, Finance £ s. d. Act, 1919 .. 33,079 19 8 Section 26, State Advances Act, 1913 . . . . 1,056,139 10 5 1,089,219 10 1 Cash in Public Account .. .. 91,172 19 1 Imprests outstanding 74 1 6 Investment Account 29,350 0 0 120,597 0 7 £12,298,628 2 8 £12,298,628 2 8 J. B. Thompson, Under-Secretary. J. H. O'Donnell, Chief Accountant. I hereby cortifj r that the Revenue Account and balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, except that (1) The Revenue Account includes rents due to 30th June, 1923; (2) the accounts have been compiled from copies of journal entries of the District Land Offices sent to Head Office; (3) separate trading accounts for the Toviot and Clifton Estates should be included ; (4) the accounts do not include any charge for interest on capital represented by the item £1,485,375 7s. Bd., value of Crown lands sold.- Gr. F. C. Campbell, Controller and Auditor-General. Note. —(4.) The proceeds from sales of Crown lands have been regarded as free capital for the Land for Settlements Account for reinvestment in the purchase of other lands (Land Laws Amendment Act, 1912, section 5). —J. H. O'Donnell, Chief Accountant.

Approximate Coat of Paper. —Preparation, not given ; printing (660 ponies?, £7. r »

Authority : W. A. G. Skinner, Government Printer, Wellington.— lB24.

I'riee Is.]

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