Papers Past | Parliamentary Papers | Appendix to the Journals of the House of Representatives | 1925 Session I | BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF...

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1925. NEW ZEALAND.

BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1923-24. AUDITED ACCOUNTS.

CON T E N T S. PAGE PAGE Agriculture, Department of .. .. 2 Pensions Department .. .. .. .51 Education Department .. . . 16 Police Department .. .. .. .53 General Purposes Relief Account .. .. 28 Post and Telegraph Department .. .55 Hauraki Plains Settlement Account . . . . 30 Prisons Department .. .. .. . . 58 Health, Department of .. .. .. 32 Public Works Department .. .. .. 67 Immigration Department .. .. .. 38 Samoan Loan Suspense Account .. .. 80 Land and Deeds Department .. .. .. 40 Stamp Duties Department . . .. .. 81 Land for Settlements Account .. .. .. 41 State Forest Service .. .. .. .. 82 Land for Settlements Account (Discharged Soldiers Swamp Land Drainage Account .. 84 Settlement Account) .. .. .. 43 Tourist and Health Resorts Department.. .. 86 Lands and Survey Department .. . . .. 45 Waihou and Ohinemuri Rivers Improvement AcLegislative Department .. .. ..48 count .. .. .. .. ..91 National Endowment Account .. .. .49 War Expenses Account .. .. .. 92 Nauru and Ocean Islands Account .. .. 50 The following will be published in a supplementary paper : — Mental Hospitals Department. Native Land Settlement Account.

I—B. 1 [PT. IVJ.

B.—l [PT. IVJ.

B—l [Px. IV].

DEPARTMENT OF AGRICULTURE. Revenue Account for the Year ended 31st March, 1924. General Section. Dr. £ s. d. Or. £ a. d. To Personal services and locomotion (includes salaries, temporary assistance, By Fees for grading, testing, and laboratory services to improve (1) agricultural transport, and travelling expenses and allowances) .. .. .. 191,900 10 0 knowledge, (2) the standard of agricultural exports .. .. .. 23,605 17 0 General establishment (includes rents, postages, publications, printing, tele- Fees under the Slaughtering and Inspection Act .. .. .. .. 27,228 9 9 phones, law costs, upkeep of property, and contingencies).. .. .. 18,863 11 1 Fees under the Stock Act .. .. .. .. .. .. 1,645 12 0 Investigations and works for improvement of agricultural knowledge (includes Fees under the Dairy Industry Act .. .. .. .. .. 2,486 19 0 subsidies, grants, displays in buildings and at shows, and experiments) .. 5,240 3 10 Fees under the Orchard and Garden Diseases Act .. .. .. .. 519 10 2 Control and destruction of diseases and pests (includes weeds, rabbits, cattle- Fees under the Margarine Act .. .. .. .. .. .. 100 tick, kea, manure-sterilizing, fireblight, and fumigation of fruit, &c.) .. 2,245 11 11 Rent of buildings (chiefly residences) .. .. .. .. .. 1,795 14 11 Grant for repairs to Levin water-race .. .. .. .. .. 100 0 0 Territorial revenue .. .. .. .. .. .. .. 83 4 8 Relief to Otago sheepowners (sheep frozen in) .. .. .. .. 315 10 11 Balance carried down .. .. .. .. .. .. .. 212,919 6 2 Guarantee on shipments of fruit .. . .. .. .. 5,687 7 1 Depreciation .. .. .. .. .. .. .. •• 5,251 18 0 Interest .. .. .. .. .. .. .. .. 4,437 15 1 Dairy Export Control Act .. .. .. ... .. 2,251 6 9 Provision for bad debts and broken and lost property .. .. .. 358 4 1 Compensation under Stock Act .. .. .. .. .. .. 11,818 17 8 Compensation, Slaughtering and Inspection Act .. .. .. .. 13,004 3 9 Subsidies under Rabbit Nuisance Act .. .. .. .. .. 8,810 13 6 £270,285 13 8 £270,285 13 8 j r: — ■ : r t Special Section. Dr. £ s. d. j Cr. To Balance brought down .. .. .. .. .. .. .. 212,919 6 2 By Profit on undertakings for which separate accounts prepared— Ix>sses on undertakings for which separate ac- Poison-mixing depots— £ s. d. £ s. d. counts prepared— Frankton Junction .. .. .. .. .. 917 4 5 Ruakura Farm— £ s. d. £ s. d. Fairlie .. .. .. .. ... .. 446 8 3 Working Account .. .. 2,641 0 11 Kaikoura .. .. .. .. .. 48 17 7 Management Account . . . . .. 807 9 5 Rotherham .. .. .. .. .. 4134 Educational Account .. .. .. 4,757 1 5 Ranfurly .. .. .. .. .. 63 2 4 S, 205 11 9 Tnvercargill .. .. .. .. . . ..67 6 0 Weraroa Farm .. .. .. .. .. 3,624 11 7 Strychnine and carbon-bisulphide .. .. .. 285 6 7 Moumahaki Farm .. .. .. .. .. 461 15 6 1,832 18 6 Te Kauwhata Horticultural Station .. .. .. 2,005 11 1 Balance .. .. .. .. .. .. .. 232,466 3 2 Waimaunga Farm .. . . .. .. .. 663 15 9 Ashburton Farm .. .. . . .. 413 12 6 Mamaku Farm . . . . . . .. .. 948 13 2 Avonhead Poultry -farm .. . . .. .. .. 748 7 0 Papanui Orchard . . . . .. .. .. 319 15 7 Quarantine -stations— £ s. d. Motuihi Island . . . . 756 4 8 Somes Island . . . . .. 709 1 10 Quail Island . . .. . . 680 8 2 2,145 14 8 Albany Farm Area . . .. .. 281 5 7 Puwera Farm Area . . . . .. .. .. 855 0 2 Marton Farm Area . . . . .. . . . . 331 18 9 Gore Farm Area . . . . .. . . 277 10 3 Galloway Farm Area .. .. .. 382 Winton Farm Area . . . . . .. 93 4 0 21,379 15 6 £234,299 1 8 £234,299 1 8

B.—l [Pt. IV],

DEPARTMENT OF AGRICULTURE—continued. General Balance-sheet as at 31st March, 1924. Liabilities. £ s. d. Assets. Capital .. .. 343,502 5 4 £s. d. £ s. d. £ s. d. Sundry creditors .. .. 23,302 16 8 Land .. .. 119,085 19 9 Amounts received in advanoe . . .. 8,239 18 10 Additions.. 873 11 8 Depreciation reserve.. .. .. 21,192 12 2 Outgoings.. 350 0 0 Writings-off in Suspense .. .. 2,170 17 4 523 11 8 Treasury Adjustment Account .. 190.283 19 2 119,609 11 5 Permanent improvements 115,375 18 7 Additions .. .. 8,608 6 4 123,984 4 11 Furniture, fittings, and fixtures .. .. 9,793 8 6 Additions and adjustments .. .. 934 13 8 — 10,728 2 2 Libraries .. .. 3,481 8 7 Additions .. .. 805 8 8 4,286 17 3 Technical instruments and equipment ... 4,102 12 7 Additions .. .. 105 11 0 4,208 3 7 Mechanical office appliances .. .. 1,732 4 4 Additions .. .. 42 17 8 1,775 2 0 Motor vehicles and bicycles 9,041 5 3 Additions .. .. 2,670 16 0 11,712 1 3 Implements and tools .. 12,518 7 0 Outgoings .. .. 149 8 5 12,368 18 7 Live-stock .. .. .. 25,781 2 0 Farm crops and stores .. .. 29,048 2 2 Services paid in advance .. 115 19 7 Sundry debtors .. 10,755 11 11 Reserve for doubtful debts .. .. 318 7 10 10,437 4 1 Suspense Account .. .. 2,170 17 4 Revenue Account —-Excess of expendii ure over income .. .. .. 232,466 3 2 £588,692 9 6 £588,692 9 6 A. R. Stone, Accountant. I hereby certify that the Revenue Account, Working Accounts Profit and Loss 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 other Departments for which the Departments concerned possess no parliamentary appropriation. The separate accounts for Ruakura Farm are not included, not having yet been passed by Audit. Further Audit requirements have been communicated to the Department. —G. F. C. Campbell, Controller and Auditor-General.

B.—l TPt- IV 1

DEPARTMENT OF AGRICULTURE— continued. Classification of Assets in General Balance-sheet.

— *-■ ® ' L ™" j In SS 3E' WoT j Live Stock. | j Total. - . ____ ___ . £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. RuakuraFarm .. .. j 35,976 4 0 27,972 13 6 1,366 13 2 11 11 10 .. .. 300 0 0 2,730 13 5 7,948 8 6 4,166 11 5 80,472 15 10 Weraroa Farm .. .. 18,560 0 0 30,669 8 5 775 3 4 41 19 6 .. 15 0 0 163 2 6 2,060 2 4 9,706 0 0 2,623 16 11 64,614 13 0 Moumahaki Farm .. .. 9,945 0 0 7,292 19 5 211 1 8 .. .. .. .. 927 14 8 661 10 1 4,552 17 0 23,591 2 10 Te Kauwhata Horticultural Station 2,091 3 6 9,422 10 9 81 18 0 8 18 6 20 7 9 15 5 0 ! .. 1,946 3 7 1,610 11 8 439 2 0 15,636 0 9 Waimaunga Farm .. .. 1,280 0 0 1,869 10 0 .. .. .. .. .. 459 17 0 ! 324 19 0 476 12 8 4,410 18 8 Ashburton Farm .. .. .. 251 10 0 .. .. .. .. .. 502 9 9 I 20 10 0 302 15 6 1,077 5 3 Mamaku Farm .. .. | 1,034 0 0 3,890 2 1 4 10 0 .. .. .. j .. 149 2 10 j 596 0 0 125 3 3 5,798 18 2 Papanui Orchard .. .. j .. .. .. ; .. .. .. .. 190 5 2 ; 20 0 0 225 10 0 435 15 2 Motuihi Island Quarantine Station 7,900 0 0 4,955 00 990 .. .. .. .. 558 16 10 1,185 10 0 54 9 4 14,663 5 2 Somes Island Quarantine Station 1,160 0 0 2,628 10 7 .. .. 2 0 0 .. 89 0 0 128 2 2 62 8 6 28 11 6 4,098 12 9 Quail Island Quarantine Station 3,370 0 0 1,561 6 6 .. .. .. .. .. 86 18 7 j 175 11 0 35 16 0 5,229 12 1 Albany Farm Area .. .. .. .. .. .. .. .. .. 100 16 11; .. 36 16 10 137 13 9 Puwera Farm Area .. .. 150 0 0 1,006 6 5 .. .. .. .. 240 3 6 192 10 0 101 16 8 1,690 16 7 Marton Farm Area .. .. .. .. .. .. .. . . 25 3 0 25 8 0 .. 131 9 4 182 0 4 Gore Farm Area .. .. .. 41 18 0 . . . . . . . . 19 3 3 .. 134 6 3 195 7 6 Galloway Farm Area .. .. 260 0 0 524 13 7 .. .. .. .. 201 11 8 60 0 0 633 0 6 1,679 5 9 Winton Farm Area .. .. .. 529 16 9 .. .. . .. .. 270 13 3 40 0 0 397 12 8 1,238 2 8 Poison-mixing Depots .. .. 480 0 0 2,790 0 0 11 6 10 .. .. .. .. 260 15 0 .. 1,837 1 4 5,379 3 2 General .. .. .. 37,403 3 11 28,577 18 11 8,268 0 2 4,224 7 5 4,185 15 10 1,744 17 0 11,134 15 9 1,510 0 8 3,177 3 3 12,744 13 0 112,970 15 11 Totals .. .. 119,609 11 5 123,984 4 11 10,728 2 2 4,286 17 3 4,208 3 7 1,775 2 0 11,712 1 3 12,368 18 7 25,781 2 0 29,048 2 2 343,502 5 4

B.—l [PT. IY].

Profit and Loss Account for the Year ended 31st March, 1924. Dr. • £ s. d. £ s. d. Or. £ s. d. To Farm Working Acoount .. .. .. .. .. .. 629 18 4 By Balance .. .. .. .. .. .. .. .. 3,624 11 7 General maintenance and repairs .. . . . . . . .. 298 19 3 Homestead— General charges . . .. . . . . 181 13 9 Depreciation charges . . . . . . . . 245 14 2 Interest .. .. . . . . . . 94 4 4 521 12 3 Agricultural instruction— Farm school .. .. . . 129 1 0 Visitors .. . . . . .. 67 19 1 Depreciation charges . . . . 96 12 9 Interest .. .. . . 81 4 0 374 16 10 Ornamentation— General charges .. . . - ■ 228 3 4 Vegetable garden .. .. . . . . 183 2 6 Depreciation charges . .. . . 95 9 9 Interest .. .. .. . • • • 18 16 0 525 11 7 Management .. - . • ■ •. . . 1,273 13 4 £3,624 11 7 £3,624 11 7

DEPARTMENT OF AGRICULTURE— continued. CENTRAL DEVELOPMENT FARM, WERAROA. Farm Working Account for the Year ended 31st March, 1924.

Dr. Or. Section. ' i i ! I I I ™ Stock, 1st April, Purchases, Labour, i Interest and TAf „, riohito i Balance Sales, Transfers, Stock, 31st March, Total Credits I Balance 1923. j Supplies, &c. , Depreciation. Total Uebits. (Profit). Issues. 1924. (I-oss). I I [ I I I I £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Dairy herd and milk-production .. .. 6,508 0 0 4,665 3 2 738 8 7 11,911 11 9 .. 4,080 12 8 7,768 0 0 11,848 12 8 62 19 1 Sheep .. .. .. .. 1,439 5 0 2,198 4 7 192 4 6 3,829 14 1 120 5 3 2,638 4 4 1,311 15 0 3,949 19 4 Pigs .. .. .. .. .. 220 5 0 725 5 6 111 3 1 1,056 13 7 .. 613 17 11 359 5 0 973 2 11 83 10 8 Working-horses .. .. .. 324 10 0 235 13 2 124 18 10 685 2 0 127 19 2 549 1 2 264 0 0 813 1 2 Grass and pastures .. .. .. 1,733 19 6 553 4 3 1,830 7 10 4,117 11 7 116 12 2 2,494 9 3 1,739 14 6 4,234 3 9 Farm crops .. .. .. .. 987 14 9 1,023 11 4 602 11 7 2,613 17 8 .. 1,085 10 8 680 1 10 1,765 12 6 848 5 2 11,213 14 3 9,401 2 0 3,599 14 5 24,214 10 8 364 16 7 11,461 16 0 12,122 16 4 23,584 12 4 Balance to Profit and Loss Account .. . . . . 629 18 4 994 14 11 994 14 11 I

B.—l [Pt. IYj .

DEPARTMENT OF AGRICULTURE— continued. MOUMAHAKI EXPERIMENTAL FARM. Working Account for the Year ended 31st March, 1924. Dr. Cr. To Stock at Ist April, 1923— £ s. d. £ s. d. By Sales— £ s. d. £ s. d. Live-stock.. .. .. .. .. .. •• 4,469 10 0 Live-stock .. •• - - •• 2,254 10 1 Farm crops and stores .. .. 907 16 2 Produce .. .. •• •• .. 1,720 0 4 5,377 6 2 Sundries .. .. •• •• .. .. 46 1 2 Purchases— 4,020 11 7 Live-stock .. .. .. .. .. •• 65 4 0 Intersection transfers (chiefly supplies to Homestead) .. .. 166 13 10 Seeds .. .. .. .. .. . 77 1110 Stock at 31st March, 1924— Manures.. .. .. .. .. .. . 116 16 9 Live-stock .. .. .. . . .. 4,552 17 0 Sundries, . .. ~ .. . - . . . - 254 0 4 Farm crops and stores .. .. .. .. . . 1,040 13 1 513 12 11 5,593 10 1 Wages .. .. . . .. .. .. • • .. 947 3 2 Railage and cartages .. .. ft • • • • • - • • 63 3 6 Intersection transfers (chiefly board allowance).. .. . . .. 337 11 6 Balance to Profit and Loss Account .. .. .. .. .. 2,541 18 3 £9,780 15 6 £9,780 15 6 Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. Cr. £ s. d. To Maintenance and repairs (excluding wages) .. .. .. .. .. 144 8 11 By Balance from Working Account .. .. .. .. .. 2,541 18 3 Sundries .. .. .. .. .. .. .. .. 113 17 1 Board.. .. .. .. .. .. .. .. . . 208 12 7 Homestead supplies .. .. .. .. .. .. .. 282 13 6 Intersection transfers (chiefly board allowance) .. .. .. .. 337 11 6 Wages .. .. .. . . .. .. .. .. . . 431 7 2 Rent .. .. .. .. .. .. .. .. .. 69 8 0 Salaries .. .. .. .. .. .. .. .. 678 8 4 Balance .. .. .. .. .. .. .. .. 461 15 6 Intersection transfers (chiefly supplies to Homestead) .. .. .. 166 13 10 Depreciation .. .. .. .. .. .. .. . . 734 15 9 Interest charges .. .. .. .. .. .. .. 1,067 1 3 £3,619 5 10 £3,619 5 10

B.—l [PT. IYI.

Profit and Loss Account toe the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Or.- £ s. d. To Experiments .. .. .. .. . . .. .. 14 12 7 By Working Account .. .. . . . . .. .. .. 653 3 1 Maintenance and repairs— Kent .. .. .. .. .. . . .. .. . . 113 14 0 Implements and tools . .. .. .. .. 107 6 11 Balance .. .. .. .. .. .. 2,005 11 1 Water service .. .. .. . . .. 97 10 7 Permanent improvements . . .. . . .. .. 100 0 3 304 17 9 Management .. .. . . .. .. .. .. 717 19 2 Depreciation . . .. .. .. .. .. .. 534 5 5 Interest .. .. .. .. .. .. .. .. 1,200 13 3 £2,772 8 2 £2,772 8 2 — == » 1

DEPARTMENT OF AGRICULTURE— continued. TE KAUWHATA HORTICULTURAL STATION. Farm Working Account for the Year ended 31st March, 1924.

Dr. Cr. | Stock, Purchases, Wages, J Tn+ai T>phit« Ralancp, Profit i Sales, Transfers, Stock, Total Credits I "Balance (T.oss) 1st April, 1923. Transfers, &e. \ Total Ueblts - -Balance (Proat). issues, Ac. 31st March, 1924. 10tal weaits - balance (i,oss). I I I ! £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Horticulture .. .. .. .. .. 422 11 3 422 11 3 .. 99 8 2 .. 99 8 2 323 3 1 Wattle plantation .. .. .. .. .. 189 19 1 189 19 1 .. 112 0 2 .. 112 0 2 77 18 11 General farm .. .. .. .. 504 19 4 1,539 17 0 2,044 16 4 .. 943 5 9 612 16 10 1,556 2 7 488 13 9 Wine-cellar and vineyard .. .. .. .. 12,433 1 6 2,737 15 4 15,170 16 10 1,542 18 10 4,365 6 3 12,348 9 5 16,713 15 8 Balance (profit) to Profit and Loss Acconnt .... .. .. .. .. .. .. .. 653 3 1 12,938 0 10 4,890 2 8 17,828 3 6 1,542 18 10 5,520 0 4 12,961 6 3 18,481 6 7 1,542 18 10

B.—l FPT. IV!.

DEPARTMENT OF AGRICULTURE —continued. WAIMAUNGA EXPERIMENTAL FARM. Working Account foe the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. £ a. d. To Stock, lat April, 1923 — By Sales .. .. .. .. .. 847 18 5 Live-stock .. .. 818 12 0 Stock, 31st March, 1924 — Farm crops and ftores .. 458 8 5 Live-stock .. .. .. 324 19 0 1,277 0 5 Farm crops and stores .. .. 476 12 8 Wages and salaries . . , . 306 15 2 801 11 8 Purchases, maintenance, &c. . . 444 17 1 Profit and Loss Account .. .. .. 379 2 7 £2,028 12 8 £2,028 12 8 Note.—£so charged for services of Fields Instructor. Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. £ s. d. To Working Account .. .. 379 2 7 By Balance .. .. .. .. .. 663 15 9 DepreciationPermanent improvements 28 18 10 Implements and tools .. 45 19 5 74 18 3 Written off reserve .. .. 0 7 8 Interest .. . . .. 209 7 3 £663 15 9 £663 15 9 ASHBURTON EXPERIMENTAL FARM. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Stock, Ist April, 1923 — By Sales of produce .. • • .. 776 7 6 Live-stock .. .. 23 0 0 Rent of residence .. .. • • 20 0 0 Farm-crops and stores .. 320 10 0 Stock, 31st March, 1924 — 343 10 0 Live-stock .. .. .. 20 10 0 Salaries and wages . . 432 15 7 Farm crops and stores .. .. 302 15 6 Rent . . .. . . .. 253 5 1 323 5 6 Purchases, repairs, &c. . . . . 402 6 7 Profit and Loss Account .. . . .. 312 4 3 £1,431 17 3 £1,431 17 3 Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. To Working Account .. .. 312 4 3 By Balance .. .. .. .. .. .. 413 12 6 Depreciation— Permanent improvements .. 12 11 6 Implements and tools .. 40 5 6 52 17 0 Interest .. .. .. 48 11 3 £413 12 6 £413 12 6 MAMAKU EXPERIMENTAL FARM. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Stock, Ist April, 1923 — By Sales of live-stock and produce .. .. .. 819 1 6 Live-stock .. .. 999 15 0 Rent .. .. .. . . .. 38 15 0 Farm crops and stores .. 102 0 0 Stock, 31st March, 1924 — 1,101 15 0 Live-stock .. .. .. .. 596 0 0 Purchases (live-stock) .. . . 227 0 0 Farm crops and stores .. . . 125 3 3 Salary and wages .. .. .. 528 10 0 721 3 3 Maintenance, freight, &c. . . .. 172 15 8 Profit and Loss Account .. . . . . 451 0 11 £2,030 0 8 £2,030 0 8 Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d" To Working Account .. .. .. 451 011 By Balance .. .. .. .. .. .. 948 13 2 Depreciation— Permanent improvements . . 194 10 1 Furniture, fittings, and fixtures 0 6 9 Implements and tools .. 31 11 0 226 7 10 Interest .. .. . . . . 271 4 5 £948 13 2 £948 13 2

B.—l [Pt. IY].

DEPARTMENT OF AGRICULTURE—continued. AVONHEAD POULTRY-FARM. Working Account for the Year ended 31st March, 1924. Dr. Cr. £ s. d. To Stock, Ist April, 1923— £ s. d. £ s. d. By Sales of eggs and chickens.. .. .. .. 457 16 (i Live-stock .. .. 669 13 0 Clearing sale of live-stock .. .. .. .. 494 1 9 Farm crops and stores .. 57-4 1 Sundries .. .. .. .. .. 63 2 3 726 17 1 Rent . . .. .. .. .. .. 52 0 0 Wages and salaries .. .. .. 394 10 6 Profit and Loss Account .. .. .. .. 670 6 1 Repairs and rent of residence.. .. 1610 6 General purchases and repairs . . 454 18 6 £1,737 6 7 £1,737 6 7 Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. I Cr. £ s. d. To Working Account .. .. .. 670 6 1 | By Balance.. .... 748 7 0 Reserve for loss on realization of assets .. 38 7 10 Interest .. .. .. 39 13 1 £748 7 0 £748 7 0 PAPANUIEXPERIMENTAL ORCHARD. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Or. £ s. d. £ s. d. To Stock, Ist April, 1923 — By Sales .. .. .. .. .. .. 423 5 4 Live-stock .. .. .. 22 0 0 Stock, 31st March, 1924— Farm crops and stores .. 228 6 9 Live-stock .. .. .. 20 0 0 250 6 9 Farm crops and stores .. .. ..' 225 10 0 Rent and rates .. .. .. 208 18 9 245 10 0 Salaries and wages .. .. .. 349 2 0 Profit and Loss Account .. .. .. .. 243 12 1 Spraying and packing materials and sundries 103 19 11 £912 7 5 £912 7 5 Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. Cr. £ s. d. To Working Account .. .. .. 243 12 1 By Balance.. .. .. .. .. .. 319 15 7 Depreciation .. .. .. 58 12 3 Interest .. .. .. 17 11 3 £319 15 7 £319 15 7

2—B. 1 [PT. IV].

B.—l [Pt. IV].

DEPARTMENT OF AGRICULTURE— continued. MOTUIHI ISLAND QUARANTINE STATION. Working Account for the Year ended 31st March, 1924.

Profit and Loss Account foe the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. To Depreciation— By Working Account— £ s. d. £ s. d. Permanent improvements .. .. -. .. -. 247 15 0 Profit (farm) .. .. .. .. .. .. 493 10 2 Furniture, fittings, and fixtures .. .. .. .. 0 14 3 Less loss (quarantine) .. .. .. .. .. 277 15 0 Implements and tools .. ■ • • • • • • ■ 71 3 5 — 215 15 2 319 12 8 Balance .. .. .. .. .. .. .. .. 756 4 8 Interest .. ■. ■• • • • • • - • • • • 652 7 2 £971 19 10 £971 19 10

Quarantine Farm ' T t , I r ! Quarantine Farm T t , L)r ' Operations. Operations. ! Operations. Operations. ! ! | I I I To Stock, 1st April, 1923 — £ s. d. £ s. d. £ s. d. By Sales — £ s. d. £ s. d. £ s. d. Live-stock .. .. .. .. .. 1,000 5 0 1,000 5 0 Live-stock .. .. .. .. .. 411 14 0 411 14 0 Farm crops and stores .. .. .. .. 75 3 0 75 3 0 Wool .. .. . . .. .. .. 302 7 6 302 7 6 Purchases — Sundries .. .. .. .. .. 64 3 3 64 3 3 Live-stock .. .. .. .. .. 122 0 0 122 0 0 Quarantine fees .. . . .. .. 295 15 0 .. 295 15 0 Salaries and wages .. .. .. 187 10 2 219 9 5 406 19 7 Stock, 31st April, 1924 — Launch and steamer services.. .. .. 175 7 9 41 11 6 216 19 3 Live-stock .. .. .. .. .. 1,185 10 0 1,185 10 0 Maintenance .. .. .. .. 210 2 1 63 19 10 274 1 11 Farm crops and stores .. .. .. .. 54 9 4 54 9 4 Cartage and railage.. .. .. .. 0 10 0 252 2 15 2 Profit and Loss Account (loss) .. .. 277 15 0 .. 277 15 0 Profit and Loss Account (profit) .. .. .. 493 10 2 493 10 2 573 10 0 2,018 4 1 2,591 14 1 573 10 0 2,018 4 1 2,591 14 1

B.—l [PT. IYJ.

DEPARTMENT OE AGRICULTURE—continued. SOMES ISLAND QUARANTINE STATION. Working Account foe the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Stock, Ist April, 1923 — By Sales— Live-stock .. .. 7115 0 Live-stock .. .. .. 45 3 0 Earm crops and stores .. .. 25 2 0 Wool .. .. .. .. 55 3 8 96 17 0 100 6 8 Purchases — Quarantine fees and sundries .. .. 193 18 3 Live-stock .. .. .. 30 8 6 Stock, 31st March, 1924—• Salaries and wages .. .. 261 4 6 Live-stock .. .. 62 8 6 Launch and steamer service and Earm crops and stores .. .. 28 11 6 maintenance, general .. 421 17 10 91 0 0 713 10 10 Profit and Loss Account (loss) .. .. 425 2 11 £810 7 10 £810 7 10 Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. To Working Account .. .. .. .. 425 211 By Balance .. .. .. .. .. 709 110 Depreciation— Permanent improvements .. 85 0 0 Transport .. . . .. 8 18 0 Technical instruments .. .. 0 3 0 Implements and tools .. .. 9 7 0 103 8 0 Interest .. .. .. .. .. 180 10 11 £709 1 10 £709 1 10 QUAIL ISLAND QUARANTINE STATION. Working Account for the Year ended 31st March, 1924. Dr. Cr. To Stock, Ist April, 1923 — £ s. d. £ s. d. By Sales — £ s. d. £ s. d. Live-stock .. .. .. 256 5 0 Live-stock .. .. ..116310 Earm crops and stores .. .. 7 9 0 Wool .. .■■ .. .. 36 14 6 —— 263 14 0 — 152 18 4 Salaries and wages .. .. 329 310 Quarantine fees and sundries .. .. 334 12 7 Launch and steamer service and Stock, 31st March, 1924 — maintenance generally .. 467 7 5 Live-stock .. .. .. 175 11 0 796 11 3 Farm crops and stores .. .. 35 16 0 211 7 0 Profit and Loss Account (loss) .. .. 361 7 4 £1,060 5 3 £1,060 5 3 Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. To Working Account .. .. .. 361 7 4 By Balance .. .. .. .. 680 8 2 Depreciation — Permanent improvements .. 78 1 4 Implements and tools .. .. 7 5 1 85 6 5 Interest .. .. .. .. 233 14 5 £680 8 2 £680 8 2 ALBANY EXPERIMENTAL AREA. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. Cr. £ s. d. To Stock, Ist April, 1923 (farm crops and stores) .. 41 15 0 By Sales of produce .. .. .. .. 37 15 5 Purchases (seeds and manures) .. .. 13 11 1 Stock, 31st March, 1924 (farm crops and stores) .. 36 16 10 Salary and wages .. .. .. .. 269 16 9 Profit and Loss Account .. .. .. 264 10 10 Sundries .. .. .. .. .. 14 0 3 £339 3 1 £339 3 1 Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. Cr. £ s. d. To Working Account .. .. .. .. 264 10 10 By Balance .. .. .. .. .. 281 5 7 Depreciation on implements and tools .. .. 9 13 9 Interest .. .. .. .. .. 710 £281 5 7 £281 5 7

B.—l [Pt. IV].

DEPARTMENT OF AGRICULTURE—continued. PUWERA EXPERIMENTAL AREA. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Stock, Ist April, 1923— By Sales of produce .. .. .. .. SI 12 5 Farm crops and stores .. .. 125 4 0 Stock, 31st March, 1924 — Live-stock .. .. .. 158 10 0 Farm crops and stores .. .. 101 16 8 283 14 0 Live-stock .. .. .. 192 10 0 Purchases— 294 6 8 Live-stock .. .. .. 114 10 0 Profit and Loss Account .. .. .. 692 16 11 Seeds and manures .. .. 75 19 7 190 9 7 Wages .. . . .. .. .. 543 6 0 Rent and sundries .. .. .. 51 6 5 £1,068 16 0 £1,068 16 0 Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. To Working Account , . . - .. 692 16 11 By Balance .. .. .. .. .. 855 0 2 Depreciation— . Permanent improvements .. 50 6 4 Implements and tools .. .. 39 10 0 89 16 4 Interest .. .. .. .. 72 6 11 £855 0 2 £855 0 2 MARTON EXPERIMENTAL AREA. .Working Account for the Year ended 31st March, 1924. Dr. £ s. d. Cr. £ s. d. To Stock, Ist April, 1923 (farm crops and stores) .. 359 9 9j By Sales of produce .. .. .. .. 361 15 3 Wages .. .. .. .. .. 226 17 3 I Stock, 31st March, 1924 (farm crops and stores) 131 9 4 Purchases and maintenance .. .. .. 216 1 11 Profit and Loss Account .. .. .. 309 4 4 £802 8 11 £802 8 11 Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. To Working Account .. .. .. .. 309 4 4 By Balance .. .. .. .. .. 331 18 9 Depreciation— Transport .. .. .. 2 10 4 Implements and tools .. . . 1 15 0 —— 4 5 4 interest .. .. .. .. .. 18 9 1 £331 18 9 £331 18 9 GORE EXPERIMENTAL AREA. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. Cr. £ s . d. To Stock, Ist April, 1923 (farm crops and stores) .. 87 0 0 By Sales of produce .. .. .. .. 108 12 6 Wages and salaries .. .. .. ..228170 Grazing .. .. .. .. .. 10010 Rent .. .. .. .. .. 34 13 0 Stock, 31st March, 1924 (farm crops and stores) .. 134 6 3 Sundry expenses .. .. .. .. 168 10 10 Balance .. .. .. .. . . 266 1 3 £519 0 10 £519 0 10 Note. —£25 charged for services of Instructor in Agriculture. Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. To Working Account .. .. .. .. 266 1 3 By Balance .. .. .. .. .. 277 10 3 Depreciation — Permanent improvements .. 2 111 Implements and tools .... 2 13 0 4 14 11 Interest .. .. ...... 6 14 1 £277 10 3 ~ £277 10 3

B.—l [Pt. IV].

DEPARTMENT OF AGRICULTURE—continued. GALLOWAY EXPERIMENTAL AREA. Working Account for the Year, ended 31st March, 1924. Dr. £ s. d. Cr. £ s. d. £ s. d. To Stock, Ist April, 1923 — By Stock, 31st March, 1924 — Farm crops and stores .. .. .. 30 0 0 Farm crops and stores .. 633 0 6 Wages and salaries .. .. .. .. 253 4 8 Live-stock .. .. 60 0 0 Sundry expenses .. .. .. .. 333 010 693 0 6 Profit and Loss Acconnt . . .. .. 76 15 0 £693 0 6 £693 0 6 Note.—£3B charged for services of Instructor in Agriculture. Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. To Depreciation— By Working Account .. .. .. . . 76 15 0 Permanent improvements .. 26 4 8 Balance .. .. .. .. .. 3 8 2 Implements and tools .. 16 16 5 43 1 1 Interest .. .. .. .. 37 2 1 £80 3 2 £80 3 2 VVINTON EXPERIMENTAL AREA. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Stock, Ist April, 1923 — By Sales of produce .. .. .. 161 10 1 Live-stock .. .. .. 55 0 0 Grazing .. .. .. .. 77 17 8 Farm crops and stores .. .. 105 0 0 Sundries .. .. .. .. 5 3 4 160 0 0 Stock, 31st March, 1924 —■ Wages and salaries .. .. .. 313 8 6 Ijive-stock .. . . 40 0 0 Rent .. .. .. .. .. 114 16 3 Farm crops and stores .. 397 12 8 Sundry expenses .. .. .. .. 96 9 3 437 12 8 Profit and Loss Account .. .. 2 10 3 £684 14 0 £684 14 0 Note. —£25 charged for services of Instructor in Agriculture. Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. To Working Account .. .. .. 210 3 By Balance .. .. . . .. .. 93 4 0 Depreciation— Permanent improvements .. 26 9 10 Implements and tools .. 21 3 2 47 13 0 Interest .. .. .. .. 43 0 9 £93 4 0 £93 4 0 FRANKTON POISON DEPOT. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. Cr. £ s. d. To Stock, Ist April, 1923 (stores, &c.) .. .. 877 19 7 By Sales (poisons and sundries).. .. .. 5,988 10 0 Wages and salaries .. •. .. 795 14 6 Stock, 31st March, 1924 (stores, &c.) .. 585 1 6 Packing, railage, &c. .. •• 1,266 5 2 Sugar, pollard, &c. .. .. •• 1,365 19 2 Poisons .. .. •• •• 1,059 13 11 Profit and Loss Account .. .. •• 1,207 19 2 £6,573 11 6 £6,573 II 6 Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. To Depreciation — By Working Account .. .. .. .. 1,207 19 2 Permanent improvements .. 118 15 0 Furniture, fittings, and fixtures 0 13 1 Implements and tools .. 7 14 2 127 2 3 Interest .. . • • • • • 163 12 6 Balance .. • • ■ • • • 917 4 5 £1,207 19 2 £1,207 19 2 Note. —No provision has been made for supervision and other expenses of management.

DEPARTMENT OE AGRICULTURE —continued. FAIRLIE POISON DEPOT. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. To Stock, Ist April, 1923 (stores, &c.) .. 240 17 8 By Sales of poison and sundries .. .. .. 1,082 0 0 Less transferred .. .. 33 15 9 Supplies transferred .. .. .. 390 0 0 207 111 Stock, 31st March, 1924 (stores, &c.) .. 103 7 0 Wages .. .. .. . ■ .. 316 13 0 Packing, railages, &c. .. .. .. 223 4 7 Sugar, pollard, &c. . . . . . . 265 4 3 Poison .. .. .. .. .. 86 13 4 Profit and Loss Account .. .. .. 476 15 11 £1,575 13 0 £1,575 13 0 Profit and Loss Account for the Year ended 31st March, 1924. Dr. \ Cr. £ s. d. To Depreciation— £s. d. £s. d. By Working Account .. .. .. .. 476 15 11 Permanent improvements . ■ 5 5 0 Implements and tools .. .. 8 16 6 14 1 6 Interest .. . . .. . . 16 6 2 Balance .. . . . . .. 446 8 3 • £476 15 11 £476 15 11 Note.—Management expenses have not been assessed. KAIKOURA POISON DEPOT. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. To Stock, Ist April, 1923 (stores, &c.) .. 22 6 0 By Sales of poison and sundries .. .. .. 142 9 3 Less transferred .. .. 10 4 0 Stock, 31st March, 1924 (stores, &c.) .. .. 18 4 3 12 2 0 Wages .. .. . . .. .. 25 0 0 Packing, railages, &c. .. .. .. 16 4 4 Sugar, pollard, &c. .. .. .. .. 32 16 11 Poison .. .. .. .. .. 21 13 4 Profit and Loss Account .. .. .. 52 ] S 11 £160 13 6 £160 13 6 Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. To Depreciation— • By Working Account .. .. .. .. 52 16 11 Permanent improvements . . .. 15 0 Implements and tools .. .. 0 8 3 1 13 3 Interest .. .. •• .. •• 261 Balance .. .. .. .. .. 48 17 7 £52 16 11 £52 16 11 Note. —Management expenses have only been partially assessed. ROTHERAM POISON DEPOT. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. To Stock, Ist April, 1923 (stores, &c.) .. 69 12 9 By Sales of poison and sundries .. .. .. 459 7 11 Less transferred .. .. .. 211 0 Stock, 31st March, 1924 (stores, &c.) .. .. 37 18 11 67 1 9 Railages, &c. .. .. .. .. 29 8 2 Supplies transferred .. •. •. 390 6 0 Profit and Loss Account .. .. .. 10 10 11 £497 6 10 £497 6 10 Profit and Loss Account for the Year ended 31st March, 1924. Dr. Cr. £ s. d. To Depreciation— £s. d. £ s. d. By Working Account .. .. .. .. 10 10 11 Permanent improvements .. ..126 Implements and tools .... 0 7 3 . 19 9 ~lnterest .. .. .. ~ •- 4 7 10 Balance • • • • • • • • • • 4 13 4 £10 10 11 £10 10 11 Note.—Management expenses have not been assessed.

B.—l [Pt. IV].

B.—l [Pt. IYI.

DEPARTMENT OF AGRICULTURE—continued. RANFURLY POISON DEPOT. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. Cr. £ s. d. To Stock, Ist April, 1923 (stores, &o.) .. .. 207 10 2 By Sales of poisons and sundries .. .. .. 700 19 3 Wages .. .. .. .. .. 185 3 9 Stock, 31st March, 1924 (stores, &e.) .. .. 113 9 5 Packing, railage, &c. .. .. .. 137 9 0 Sugar, pollard, &c. .. .. .. .. 226 811 Poison .. .. .. .. .. 25 12 11 Profit and Loss Account .. .. .. 92 3 11 £874 8 8 £874 8 8 Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. [ Cr. £ s. d. To Depreciation— jßy Working Account .. .. .. .. 92 311 Permanent improvements .. 7 16 0 Furniture, fittings, and fixtures .. 0 3 11 Implements and tools .. .. 6 511 — 14 5 10 Interest .. .. .. .. .. 14 15 9 Balance .. .. .. .. 63 2 4 £92 3 11 £92 3 11 Note.—Management expenses have not been assessed. INVERCARGILL POISON DEPOT. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. Cr. £ s. d. To Stock, Ist April, 1923 (stores, &c.) .. .. 218 12 1 By Sales of poisons and sundries .. .. .. 904 15 11 Wages .. .. .. .. .. 196 1 2 Stock, 31st March, 1924 (stores, &c.) .. .. 61 8 6 Packing, railage, &c. .. .. .. 211 11 6 Sugar, pollard, &c. .. .. .. .. 200 7 3 Poison .. .. .. .. .. 40 13 5 Profit and Loss Account .. .. .. 98 19 0 £966 4 5 £966 4 5 Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. j Cr. £ s. d. To Depreciation— !By Working Account .. .. .. 98 19 0 Permanent improvements .. .. 514 6 Implements and tools .. ..2133 8 7 9 Interest .. .. .. .. .. 23 5 3 Balance .. .. .. .. 67 6 0 £98 19 0 | £98 19 0 Note.—Management expenses have not been assessed.

Carbon Bisulphide and Strychnine Transactions for the Year ended 31st March, 1924.

Dr. Cr. 1 S»- "BSE - ! «"•* Total. 1 i | ___j | Carbon Bisulphide. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. [ £ s. d. £ s. d. £ s. d. £ s. d. Wellington . . 132 5 4 383 13 6 5 19 0 521 17 10 26 10 4 392 16 6 155 11 8 548 8 2 Dunedin .. 218 10 10 1 10 8 9 6 8 229 8 2 12 1 10 187 18 11 53 11 1 241 10 0 Strychnine. Wellington . . 31 19 0 298 13 5 18 9 332 1 2 104 6 4 340 12 0 95 15 6 436 7 6 Chris tchiireh .. 45 18 0 540 16 6 2 1 4 588 15 10 .. 341 8 0 237 6 0 578 14 0 10 1 10 Dunedin .. 82 4 9 1,049 5 10 3 14 0 1,135 4 7 152 9 11 912 7 0 375 7 6 1,287 14 6 510 17 11 2,273 19 11 22 9 9 2,807 7 7 .. 2,175 2 5 917 11 9 3,092 14 2 10 1 10 Balance representing profit .. 285 0 7 £295 8 5 £295 8 5 Note. —Management expenses have not been assessed.

B. —1 [PT. IY].

EDUCATION DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1924. Summary. Expenditure. Income. £ s. d. To Balances brought forward from sepa- By Income from primary-education rerate accounts for — £ s. d. serves .. .. .. 108,071 9 5 Elementary education .. 2,189,875 14 9 National-endowment reserves .. 66,675 0 6 Secondary education .. .. 261,187 9 5 —-— — Higher education .. .. 79,025 5 5 174,746 9 11 Technical education .. .. 172,411 8 4 Balance as per balance-sheet .. 2,981,770 14 8 Training of teachers .. .. 165,477 10 6 Native education .. .. 77,310 8 10 Physical education .. .. 7,708 13 8 Examinations .. .. 4,192 15 4 Miscellaneous .. .. 68,71910 6 Special schools .. .. 130,608 7 10 £3,156,517 4 7 £3,156,517 4 7 Head Office Administration. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. 26,710 9 8 By Payment Teachers' Superannuation Overtime and meal allowances .. 131 8 7 Fund .. .. .. .. 900 0 0 . Telephone services .. .. 228 1 10 Sale of publications .. .. 27 15 6 Travelling-expenses .. .. 1,068 1 2 Transfer to other accounts .. .. 30,927 15 9 Office requisites, &c. .. .. 178 19 4 Advertising, &c. .. .. .. 123 0 0 Printing, &c. .. .. .. 912 9 8 Storage and despatch of stationery .. 34 18 10 Postage and telegrams .. .. 647 12 2 Rent, Government buildings .. 1,510 0 0 Depreciation on furniture, &c. .. 159 10 0 Interest on capital .. .. 151 0 0 £31,855 11 3 £31,855 11 3

B.—l [Pt. IYI.

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Elementary Education. Expenditure. £ s. d. j Income. £ s. d. To Head Office salaries and administration charges 13,302 13 3 j By School buildings—Rents 593 11 4 Public schools — £ s. d. Teachers' salaries .. 1,571,392 I 2 Teachers'house allowances 40,634 10 11 Teachers' removal expenses 559 16 7 1,612,586 11 8 Organizing teachers— Salaries .. .. 6,320 18 4 Travelling-expenses .. 3,470 0 5 — 9,790 18 9 Manual instruction — Salaries and capitation .. .. 69,614183 Grading of teachers—Head Office salaries and administration .. .. 792 0 0 Portion of Inspectors'salaries 2,360 0 0 Expenses of appeals .. 236 10 8 Sundry expenses.. .. 4 14 6 3,393 5 2 School and class libraries .. .. 1,642 311 Flags for schools .. .. 105 5 9 Less contributed by School Committees .. .. 910 9 95 15 0 Accidents to school-children.. .. 15 0 0 Maintenance of school buildings 100,418 10 5 Rent of buildings for school purposes .. .. 4,131 2 4 Subsidies on voluntary contributions for upkeep of schools 4,530 0 1 Allowances to School Committees for upkeep of schools.. 98,346 1 11 — 207,425 14 9 Inspection of schools— Inspectors'salaries .. 28,296 10 3 Inspection of schools— Less charged to grading of I Fees for special exteachers .. .. 2,360 0 0 J animations .. 117 7 6 25,936 10 3 Travelling-expenses (including depreciation) .. 10,092 19 11 Clerical assistance .. 432 5 0 Office requisites (including depreciation) .. .. 164 1 6 Postage, telegrams, &c. .. 210 9 4 36,836 6 0 Conveyance and board of pupils and Instructors, including depreciation on motor-vehicles 42,207 6 4 Education Boards—Grants for general administration .. .. .. 38,120 6 1 Correspondence classes. £s. d. Head Office charges .. 100 0 0 Salaries .. .. 1,147 19 1 £ s. d. Books, &c. 128 19 2 Less sales to parents 62 15 0 66 4 2 Postage .. .. 178 5 8 Miscellaneous .. ~ 22 7 0 1,514 J5 11 School Journal— , „ , Head Office charges .. 10S 5 0 School Journal Sales 808 7 0 Salaries .. .. 560 0 0 Printing and despatch .. 5,308 0 2 Postage, &c. .. .. 1,263 16 3 Postage for 1922-23 .. 121 9 2 Royalties and sundries .. 90 0 0 — 7,451 10 7 Education Gazette— , . Head Office charges .. 42 17 6 Education Gazette. ■ Salaries .. . . 213 6 8 o , A s " Printing, &c. .. .. 560 17 0 aj •• " 411 Postage .. .. 57 9 9 Advertising 88 9 2 Postage for 1922-23 .. 9 3 6 — 127 14 I Sundries .. .. 0 8 6 „ , . , 884 211 Free kindergartens, grants in aid .. .. 2 585 1 3 Printing and stationery .. .. .. ]' 274 9 7 Expenses of conferences .. .. ~ '261 5 9 Expenses of exchange teachers .. ~ 121 8 5 Legal expenses .. .. .. '' 121 11 9 • Miscellaneous .. .. .. .. 50 7 fin ,u- , , Rebuilding schools destroyed by fire .. 12 403 15 1 " Interest on capital .. mi 222 0 0 RecovTry from Fire Insurance Fund.. 12,398 13 3 Balance carried to General Income and Expenditure Account 2,189,875 14 9 £2,203,921 7 11 £2,203,921 7 11 3—B. 1 [PT. IV]. ~ "

B.—l [PT. IYJ.

EDUCATION DEPARTMENT —continued. Income and Expenditure Account —continued. Secondary Educatior. Expenditure. £ s. d. Income. To Head Office salaries and administration charges 1,974 0 0 By High schools— £ s. d. £ s. d. High schools — £ s. d. Tees of paying Salaries of teachers .. 174,651 18 4 pupils .. 7,110 14 2 Grading of teachers .. 294 15 7 Net income Grants to Boards for adminis- from endowtration .. .. .. 30,731 10 10 mentsapplied Grant to Marlborough High to payment School Board (under Marl- of salaries .. 18,080 17 8 borough High School Act) 400 0 0 25,191 11 10 Assistance towards mainten- Balance carried to General ance of buildings .. 142 1 2 Income and Expenditure Subsidies on voluntary con- Account .. .. 261,187 9 5 tributions .. .. 109 19 5 200,330 5 4 District high schools (secondary department)— Salaries of teachers .. .. 38,769 13 8 Inspection — Salaries of Inspectors .. 1,671 510 Less charges to grading of teachers .. .. 140 0 0 1,531 5 10 Travelling-expenses .. .. 393 18 2 1,925 4 0 Conveyance of children .. .. 7,480 9 5 Manual instruction .. .. .. 3,208 0 4 Scholarships— National.. .. .. 10,413 11 8 War bursaries .. .. 378 5 10 10,791 17 6 Printing and stationery .. .. 109 110 Conference expenses .. .. 25 0 0 Interest on capital .. .. .. 15,765 0 0 £286,379 1 3 £286,379 1 3 Higher Education. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 529 0 0 By Otago University— Grants to New Zealand University £ s. d. Rent from reserves .. 210 0 0 and to University colleges— Balance carried to General For general purposes .. 38,796 10 0 Income and Expenditure Otago University College, ad- Account .. .. 79,025 5 5 ditional for salaries .. 405 19 6 Salaries of Professors of Education .. .. .. 1,783 6 8 Workers' Educational Association lectures .. .. 2,000 0 0 Subsidies on voluntary contributions for general purposes .. .. .. 1,021 12 9 44,007 8 11 Scholarships, &c. .. .. .. .. 21,077 5 1 Grant to Workers' Educational Association (including £125 due for previous year) .. 625 0 0 Expenses of investigation re Medical and Dental Schools .. .. .. .. 154 19 7 Miscellaneous .. .. .. .. 38 11 10 Interest on capital .. .. .. 12,803 0 0 £79,235 5 5 £79,235 5 5

B.—l [FT. IV] .

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Technical Education. Expenditure. £ s. d. Income. To Head Office salaries and administration charges 1,697 0 0 By Examinations — £s. d. £ s. d. Technical schools and classes — Fees .. .. 9 17 0 Salaries of instructors and £ s. d. Sale of material 1 9 6 capitation to technical 1] 0 0 schools and classes .. 100,807 0 4 Balance carried to General Travelling-expenses of instruc- Income and Expenditure tors .. .. .. 294 3 7 Account .. .. 172,411 8 4 Grants for material used at schools .. .. 3,973 11 10 Repairs to buildings .. 556 12 2 Rent of buildings for schools 1,225 0 0 Grants for incidental expenses 28,049 10 6 Subsidies on voluntary contributions for general purposes .. .. .. 1,465 1 11 Grading of instructors .. 320 15 7 — 137,292 1 11 Inspection — Salaries of Superintendent and Inspectors .. .. 1,995 0 0 Less charged to grading of instructors .. .. 166 0 0 1,829 0 0 Travelling-expenses of Superintendent and Inspectors .. 680 3 10 Postages and telegrams .. 17 2 8 — 2,520 0 6 Conveyance, &c., of pupils .. . •• 5,775 711 Expenses of conferences ■ ■ ■ ■ • • 15 0 0 Examinations (City and Guilds, London) .. 287 18 0 Printing and stationery .. .. .. 150 1 9 Miscellaneous .. .. •. •. 2 18 9 Interest on capital .. .. .. .. 24,670 0 0 £172,422 14 10 £172,422 14 JO Training of Teachers. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 056 0 0 By Training colleges — Training colleges— Rent of buildings .. 90 5 4 Salaries of staff (half cost —- Students' bonds estreated 14 10 9 the remaining half being £ s. d. Balance to General Income charged to elementary edu- and Expenditure Account 105,477 10 6 cation).. .. .. 23,110 0 1 Special instruction .. 2,190 19 11 25,307 0 0 Allowances to students (including fees for University classes) .. 130,840 1 9 Science material .. .. 166 19 5 — 150,320 1 2 Classes at sub-centres .. 2,568 17 7 Fares of instructors and teachers 2,281 9 3 4,850 0 10 Cost of conferences .. . • •. 18 4 8 Printing and stationery .. .. 20 0 4 Legal expenses .. . • ■ 13 13 7 Interest on capital .. .. ■. 3,704 0 0 £165,582 6 7 £165,582 6 7 Native Education. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges By Recovery from (including salaries of Inspectors) .. 866 0 0 Fire Insurance Salaries of Inspectors .. .. 1,280 0 0 Fund for reNative schools — £ s. d. pairs to build- £ s. d. Teachers'salaries .. .. 53,536 4 3 ings after fire 91 10 10 Manual instruction.. .. 324 6 9 Rent of buildings 20 19 6 Books and school requisites .. 1,968 14 10 112 10 4 Repairs to buildings .. 3,552 16 8 Balance carried to General Advertising .. .. 18 1 7 Income and Expenditure Depreciation on buildings .. 3,000 0 0 Account .. ..77,310 810 62,400 4 1 Conveyance and board of children .. .. 2,441 6 2 Travelling-expenses of Inspectors and removal expenses of teachers, including depreciation 1,319 1 8 Higher education — Scholarships and allowances and expenses .. 4,214 7 3 Interest on capital .. .. •. 4,902 0 0 £77,422 19 2 £77,422 19 2

B.—l rp T . IV|.

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Physical Education. Expenditure. Income. To Head Office salaries and administration £ s. d. By Baianee carried to General Income and £ s. d. charges .. .. .. 60 0 0 Expenditure Account .. .. 7,708 13 8 £ s. d. Instructors' salaries .. 4,229 2 10 Instructors' travelling - expenses (includes depreciation on motors) .. 3,145 2 11 Postage .. .. 20 4 7 7,400 10 4 Books and material .. 175 4 0 Less books sold .. 7 3 6 168 0 6 Classes, &c., for teachers.. .. 17 18 0 Miscellaneous .. .. .. 4 4 10 Depreciation on furniture .. 2 0 0 Interest on capital .. .. 56 0 0 £7,708 13 8 £7,708 13 8 Examinations. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration By Examination fees .. .. .. 5,352 10 2 charges .. .. .. 1,978 0 0 Baianee carried to General Income and Examiners'and supervisors' £ s. d. Expenditure Account .. .. 4,192 15 4 fees .. .. .. 4,781 17 3 Printing, &c. .. .. 1,181 8 9 Forwarding charges, rents, &c. .. .. 1,145 5 10 Postages and telegrams 424 13 8 7,533 5 6 Depreciation on medals .. .. 28 0 0 Interest on capital .. .. .. 6 0 0 £9,545 5 6 £9,545 5 6 Miscellaneous. Expenditure. £ s. d. Income £ s. d. To Council of Education— " By balance carried to General Income and Expenses of delegates .. .. 245 14 1 Expenditure Account .. .. 68,719 10 6 Expenses of exhibitions .. .. 128 17 0 Expenses of departmental officers and representatives outside New Zealand 54 14 1 Contributions to Teachers' Superannuation Fund — Under Superannuation £ s. d. Act .. .. 43,000 0 0 Additional appropriation .. .. 25,000 0 0 — — 68,000 0 0 Charges and expenses of raising loans 290 5 4 £68,719 10 6 | £68,719 10 6 Special Schools Summary. Expenditure. Income. To Balances brought forward from separate By Balance brought forward from Caver- £ s. d accounts — £ s. d. sham Factory .. .. .. 416 I Education of the blind .. .. 371 13 1 Balance carried to General Income and Education of the deaf .. .. 6,708 1 3 Expenditure Account .. .. 130,608 710 Education and training of feebleminded .. . .. 12,741 1 6 Child welfare .. .. . • 108,183 6 9 £ s. d. Central store, Wellington 2,572 5 6 Branch store, Auckland 36 15 10 2,609 1 4 { £130,613 3 11 | £130,613 3 11 ===== | =======

B.—l [PT. IV].

EDUCATION DEPARTMENT—continued. Income and Expenditure Account—continued. Education of the Blind. Expenditure. Income. £ s. d. To Head Office salaries and administration £ s. d. By Maintenance fees from parents .. .. 540 9 1 charges .. .. .. .. 44 0 0 Balance carried to Special Schools SumMaintenance of children at mary Account .. .. .. 371 13 1 Jubilee Institute for the £ s. d. Blind .. .. .. 538 0 2 Special instruction .. 15 0 0 Travelling-expenses of children 13 18 9 566 18 11 Cost of Commission .. .. .. 116 3 3 Provision for bad debts .. 50 0 0 Interest on capital (grant to Institute) .. 135 0 0 £912 2 2 £912 2 2 Education of the Deaf. Expenditure. Income. To Head Office salaries and administration £ s. d. By Maintenance fees from £ s. d. £ s. d. charges .. .. .. .. 377 0 0 parents .. .. 2,571 8 5 School for the Deaf, Sum- Other recoveries on acner— £ s. d. count of expenses of Salaries of staff .. 5,263 10 2 children .. .. 28 0 11 Advertising .. .. 36 10 1 2,599 9 4 Maintenance of staff and Sale of produce .. 7 13 10 inmates .. ..2,118 4 2 Meals supplied .. .. 380 Maintenance of buildings 185 19 11 11 110 Travelling-expenses of Interest on funds held in trust (bequests) 55 8 0 children and staff .. 176 13 1 Balance carried to Special Schools Sum7,780 17 5 mary Account .. .. .. 6,708 1 3 Depreciation on buildings .. .. 412 3 0 Provision for bad debts .. .. 60 0 0 Interest on capital .. .. .. 744 0 0 £9,374 0 5 £9,374 0 5 Education and Training of Feeble-minded. Expenditure. £ s. d. Income. £ s. d. To Balance (loss) on— By Maintenance fees from parents .. 1,962 3 6 Richmond School for Girls .. 3,917 10 6 Recoveries on account of travellingOtekaike School for Boys .. 10,070 ! 11 2 expenses .. .. .. 51 6 3 Head Office administration (non-insti- Balance carried to Special Schools tional) .. .. .. 94 0 0 Summary Account .. .. 12,741 1 6 Travelling-expenses .. .. 522 10 7 • Reserve for bad debts .. .. 150 0 0 £14,754 11 3 £14,754 11 3 Special School for Girls, Richmond. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration By Revenue — charges .. .. .. 1~2 0 0 Sale of baskets .. .. .. 2 5 7 Salaries of staff .. .. .. 1,717 3 6 Sale of produce .. .. 318 0 Maintenance of inmates and staff .. 1,170 17 9 Balance carried to General Education Repairs to buildings .. .. 25 14 10 of Feeble-minded Account .. 3,917 10 6 Depreciation on buildings, &c. .. 289 18 0 Interest on capital .. .. 578 0 0 £3,923 14 1 £3,923 14 1 Special School for Boys, Otekailce. Jixpendilure. £ s. d. Income. £ s. <1. To Head Office salaries and administration By Sale of farm-produce .. .. 1,027 12 4 charges .. .. .. 348 0 0 Sale of baskets, &c. .. .. 159 6 8 Salaries of staff .. .. .. 4,313 13 5 Boot repairs .. .. .. 24 5 4 Maintenance of staff and inmates .. 2,979 910 Meals and board provided .. .. 11 6 6 Repairs to buildings .. .. 170 19 0 Donation for books .. .. 3 0 0 Farm expenses .. .. .. 435 16 0 Balance carried to General Education Basketmaking material .. .. 55 8 9 of Feeble-minded Acoount .. 10,070 10 2 Depreciation on buildings .. .. 1,166 14 0 Interest on capital .. .. 1,826 0 0 £11,296 1 0 £11,2196 1 0

B.—l iPT. IV].

EDUCATION DEPARTMENT- -continued. Income and Expenditure Account —continued. Child Welfare (Summary). Expenditure. £ s. <i. Income, £ s. d. To Balance (loss) brought forward from By Maintenance fees from parents .. 30,760 11 9 separate accounts— Balance carried to Special Schools Boys' Training-farm, Weraroa .. 5,740 13 5 Summary Account .. .. 108,183 (i 9 Industrial School, Caversham .. 2,087 19 0 Te Oranga Home .. .. .. 985 7 11 Receiving Homes - Auckland .. .. .. 1,005 4 1 Hamilton .. .. .. 825 13 0 Wanganui .. .. .. 847 1 0 Napier .. .. .. 798 15 4 Wellington .. .. .. 1,376 9 6 Nelson .. .. .. 273 1 0 Christchurch .. .. .. 1,562 510 Probation Homes — Auckland .. .. .. 1,977 16 3 Wellington .. .. .. 834 8 9 Christchurch .. .. .. 1,083 13 5 Dunedin .. .. .. 837 3 3 Non -institutional .. .. .. 108,108 6 3 Reserve for bad debts .. .. 10,000 0 0 £138,943 18 6 £138,943 18 6 ■ I Boys' Training-farm, Weraroa. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration j By Rents of buildings .. .. .. 11 18 7 charges .. .. .. 140 0 0 j Sale of firewood .. .. .. 2 8 1 £ s. d. Value of boys' time on farm .. 100 0 0 Salaries of staff .. 1,545 17 6 Balance carried to Child-welfare SumWages paid to inmates 9 8 7 mary Account .. .. .. 5,740 13 5 Maintenance of institution, inmates, and staff .. .. .. 2,148 17 5 Repairs to buildings .. .. 191 18 11 Depreciation on buildings .. .. 598 0 0 Interest on capital .. .. .. 737 0 0 Balance (loss) from Farm Account .. 483 17 8 £5,855 0 I £5,855 0 1 Boys' Training-farm, Weraroa (Farm Account). Expenditure. Income. . £ s. d. To Salaries of Farm Overseer £ s. d. £ s. d. By Sales of produce, including issues to and others .. .. 1,046 5 0 Weraroa and other institutions .. 3,189 19 0 Value of boys' time .. 100 0 0 Chaff-cutting, &c., for other farmers .. 268 3 2 s— 1,146 5 0 Stocks at 31st March Live-stock, 31st March, 1924 — £ s. d. 1923 .. .. 2,060 8 0 Live-stock.. .. 1,968 3 0 Purchases .. .. 77 14 0 Farm-produce .. 1,136 13 9 3,104 16 9 2,138 2 0 Farm - produce, 31st March, 1923 .. 1,246 14 6 — 3,384 16 6 Farm expenses —Seeds, manure, &c. .. 1,026 15 1 Maintenance of buildings, &c. .. 50 0 0 Depreciation on buildings .. .. 299 0 0 Balance carried down .. .. 656 2 4 £6,562 18 11 £6,562 18 11 £ s. d. £ s. d. To Part salaries of office staff at Weraroa 125 0 0 By Balance brought down .. .. 656 2 4 Head Office salaries and administration Balance carried to Weraroa General Accharges .. .. .. 50 0 0 count .. .. .. .. 483 17 8 Interest on capital .. .. .. 965 0 0 £1,140 0 0 £1,140 0 0 Industrial School, Caversham. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration By Sale of farm-produce, &c. .. .. 34 0 9 charges .. .. .. 72 0 0 Rent of sandhills— £ s. d. Salaries of staff .. .. .. 714 0 11 1922 -23 .. ..33 5 6 Maintenance of institution, staff, and 1923-24 .. .. (10 0 <1 inmates .. .. .. 887 0 7 — 93 5 0 Maintenance of buildings .. .. 1s 19 3 Value of girls' time at factory addiDepreciation on buildings .. .. ]$5 5 0 tional to cash payments .. .. 30 0 0 Interest on capital .. .. .. 328 0 0 Balance carried to Child - welfare Summary Account .. ~ 2,087 19 6 £2,245 5 9 £2,245 5 9

B. —1 [PT. IV].

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Te Oranga Home. Expenditure. £ s. d. Income. £ s. d. To Salary of caretaker (part-time) .. 125 0 0 By Sale of produce, &c. .. .. . . 55 2 6 Expenses of upkeep of and repairs to Rent .. .. .. 46 15 0 buildings .. .. .. .. 39 15 5 Balance carried to Child-welfare Summary Depreciation on buildings .. .. 228 10 0 Account .. .. .. .. 985 711 Interest on capital .. .. .. 694 0 0 £1,087 5 5 £1,087 5 5 Receiving-home, Auckland. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration By Sale of garden-produce .. .. 1 10 4 charges •.. .. .. .. 45 0 0 Meals and board provided .. .. 3 8 6 Salaries and v ages of staff .. .. 408 11 7 Balance carried to Child-welfare Summary Maintenance of institution, staff, and in- Account .. .. .. .. 1,605 4 1 mates .. .. .. .. 415 10 11 Maintenance of buildings .. .. 405 11 5 Depreciation on buildings .. .. 118 9 0 Interest on capital .. .. .. 217 0 0 £1,610 2 II £1,610 2 11 Receiving-home, Hamilton. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration By Meals and board provided .. .. 115 charges .. .. .. .. 28 0 0 Balance carried to Child-welfare Summary Salaries of staff .. .. .. 282 2 2 Account .. . . .. .. 825 13 0 Maintenance of institution, staff, and inmates .. .. .. .. 310 12 10 Maintenance of buildings .. .. 8 0 5 Depreciation on buildings .. .. 82 29 0 Interest on capital .. .. .. 115 0 0 £826 14 5 £826 14 5 Receiving-home, Wanganui. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration By Balance carried to Child-welfare Summary charges .. .. .. .. 24 0 0 Account .. .. . . . . 847 1 0 Salaries of staff .. .. .. 269 18 10 Maintenance of institution, staff, and inmates .. .. .. .. 341 18 6 Maintenance of buildings .. .. 8 19 2 Depreciation on buildings .. .. 81 4 6 | Interest on capital .. .. . . 121 0 0 £847 1 0 j £847 1 0 Receiving-home, Napier. Expenditure. £ s. d. Income. £ s. d p To Head Office salaries and administration By Meals and board provided .. .. 2 10 10 charges .. .. .. .. 30 0 0 Balance carried to Child-welfare Summary Salaries of staff .. .. .. 271 4 3 Account .. .. .. .. 798 15 4 Maintenance of institution, staff, and inmates .. .. .. .. 331 13 11 Maintenance of buildings .. .. 20 15 0 Depreciation on buildings .. .. 58 13 0 Interest on capital .. .. .. 89 0 0 ] £801 6 2 | £801 6 2 Receiving-home, Wellington. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration By Balance carried to Child-welfare Summary charges .. .. .. .. 49 0 <• Account .. .. .. .. 1,376 9 6 Salaries of staff .. .. .. 447 0 (> Maintenance of institution, staff, and inmates .. .. .. .. 608 5 7 Maintenance of buildings .. .. 69 13 5 Depreciation on buildings .. .. 76 10 0 Interest on capital .. .. .. 126 0 0 £1,376 9 6 £1,376 9 6

B.—l PT. IY].

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Receiving-home, Nelson. Expenditure. £ s. d Income. £ s. d. To Head Office salaries and administration By Depreciation provided for in previous charges .. .. .. .. 12 0 0 years and not now required .. .. 42 0 0 Salaries of staff .. .. 160 12 6 Profit on sale of property .. .. 21 0 0 Maintenance of institution, staff, and in- Balance carried to Child-welfare Summary mates .. .. .. .. 121 3 8 Account .. .. .. . . 273 1 0 Repairs to buildings .. .. .. 8 4 10 Interest on capital .. .. .. 34 0 0 £336 1 0 £336 1 0 Receiving-home, Ghristchurch. Expenditure. £ p. d. Income. £ s. d* To Head Office salaries and administration By Meals and board provided .. .. 010 0 charges .. .. .. 62 0 0 Allowance as rent for portion of building Salaries of staff .. .. .. 484 14 2 used as office for non-institutional purMaintenance of institution, staff, and in- poses .. .. .. .. 50 0 0 mates .. .. .. .. 709 II 6 Balance carried to Child-welfare SumMaintenance of buildings .. .. 60 2 2 mary Account .. .. .. 1,562 510 Depreciation on buildings .. .. 119 8 0 Interest on capital ~ .. . 177 0 0 £1,612 15 10 £1,612 15 10 Probation Home, Auckland. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration By Balance carried to Child-welfare Sumcharges .. .. .. .. 49 0 0 mary Account .. .. .. 1,977 16 3 Salaries of staff .. .. .. 519 8 9 Maintenance of institution, staff, and inmates .. .. .. .. 424 3 10 Maintenance of buildings .. .. 422 3 8 Depreciation on buildings .. .. 155 0 0 Interest on capital .. .. .. 408 0 0 £1,977 16 3 £1,977 16 3 Wellington Probation Home. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. 20 0 0 By Rent .. .. .. 17 15 0 Salaries of staff .. .. .. 121 2. 0 Meals and board provided . . 0 9 0 Maintenance of institution, staff, and inmates .. 419 15 3 Balance carried to ChildMaintenance of buildings .. .. .. 41 13 0 welfare Summary Account 834 8 9 Depreciation on buildings .. .. .. 87 2 6 Interest on capital .. .. .. .. 163 0 0 £852 12 9 £852 12 9 Christchurch Probation Home. Expenditure. £ s. d. [ Income. £ s. d. To Head Office salaries and administration charges .. 30 0 0 J By Sale of garden-produce .. 21 11 5 Salaries of staff . . • • • • .. 346 14 3 j Rents .. .. .. 58 10 0 Maintenance of institution, staff, and inmates .. 371 IS 7 Meals and board provided.. 5 2 0 Maintenance of buildings .. .. .. 28 5 6 Balance carried to ChildDepreciation on buildings .. .. . . 156 18 6 j welfare Summary AcInterest on capital .. .. .. .. 235 0 0 | count .. .. 1,083 13 5 £1,168 16 10 | £1,1.68 16 10 Dunedin Probation Home. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. 20 0 0 Bv Balance carried to ChildSalaries of staff. . .. .. .. 2+9 1 9 welfare Summary Account 837 3 3 Maintenance of institution, staff, and inmates .. 309 16 11 Maintenance of buildings .. .. .. 7 6 1 Depreciation on buildings .. . . 81 18 6 Interest on capital . . . ■ . . . • 169 0 0 £837 3 3 £837 3 3

B.—l [Pt. IV].

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. # Non-institutional. Expenditure. £ s. d. Income. £ s. d - To Head Office salaries and administration charges.. 8,330 19 2 By Inmates' earnings forSalaries of district officers .. .. .. 12,916 18 9 feited .. .. 305 2 3 Rents of district offices .. .. .. 1,124 15 11 Recoveries for services of Office requisites—telephones, previous years (clothAc. (including depreciation ing, &c.) .. .. 83 5 6 on furniture) .. .. .. .. 747 5 3 Balance carried to Travelling-expenses of officers Chi 1 d - welfare Sumand children (including de■ £ s. d. Mary Account .. 108,108 6 3 preciation on motor-cars) 6,416 13 10 Less recoveries from parents and others .. .. 354 12 10 6,062 1 0 Legal expenses .. .. .. 33 10 1 Boarding out of children—• Payments to foster-parents 69,636 18 1 Clothing for children .. 3,465 15 1 Medical and dental services 2,312 1 7 Commission to Post Office on payments .. .. 626 14 0 76,041 8 9 Maintenance of children sent to private and industrial schools .. .. .. .. 1,651 7 5 Maintenance of children sent to other institutions 52 10 0 Miramar Home— £ s. d. Repairs, &c. .. .. 31 18 8 Depreciation .. .. 142 19 0 Interest on capital .. 258 0 0 432 17 8 Grant to Residential Nursery .. • .. 200 0 0 Compassionate allowance to officers on retirement 200 0 0 Interest on capital .. .. .. .. 703 0 0 £108,496 14 0 £108,496 14 0 INDUSTRIAL SCHOOL, CAVERSHAM. Factory Trading Account for the Year ended 31st March, 1924. Dr. £ s. d. Or. To Stock as at Ist April, 1923 .. .. 1,844 18 0 By Manufactures— £ s. d. £ s. d. Purchases of material (including Issues to Central Store 979 13 11 freights, cartage, &c.) .. .. 1,630 511 Issues to institutions .. 56 16 5 Wages .. .. .. .. 331 4 3 Issues to other DepartGross profit carried down .. .. 11l 3 6 ments .. .. 156 19 11 1,193 10 3 Sale of rags .. .. .. 10 0 Stock of material as at 31st March, 1924 . . ..2,436 3 2 Stock of partly manufactured goods .. .. 286 18 3 2,723 1 5 £3,917 11 8 £3,917 11 8 Profit and Loss Account. Dr. £ s. d. Cr. £ s. d. To Head Office salaries and administration By Gross profit brought down .. .. 11l 3 6 charges .. .. .. .. 15 0 0 Light and power .. .. .. 9 16 8 Repairs to machinery .. .. 0 6 9 Depreciation of buildings and machinery 40 4 0 Interest on capital .. .. .. 41 0 0 Balance net profit carried to Special Schools Summary Account .. .. 4 16 1 £111 3 6 £111 3 6

4—B. 1 TPT. IV.

B.—l [PT. IV].

EDUCATION DEPARTMENT —continued. SPECIAL SCHOOLS STORES. Central Store, Wellington. Trading Account for the Year ended 31st March, 1924. Dr. £ s. d. Gr. £ s. d. To Stock as at Ist April, 1923 .. 26,145 0 4 By Issues to institutions .. .. 4,549 4 8 Purchases of material (including Transfers to Auckland store .. 606 14 3 freight, and £979 13s. lid. from Transfers to Caversham factory .. 1,385 17 3 Caversham factory) .. .. 1,569 7 2 Cash sales* .. .. .. 3,996 12 10 Stock as at 31st March, 1924 .. 16,575 11 9 Loss carried down .. .. 600 12 9 £27,714 13 6 £27,714 13 6 * During the sale to reduce stocks some goods were sold below cost, resulting In a total loss of £1,144 7s. sd. Profit and Loss Account. Dr. ' £ s. d. Gr. £ s. d. To Loss brought down .. .. .. 600 12 9 By Balance (net loss) carried to Special Head Office salaries and administration Schools Summary Account .. .. 2,572 5 6 charges .. .. .. .. 50 0 0 Salaries and wages .. .. .. 602 1 2 Insurance .. .. .. 115 0 3 Rent .. .. .. .. 100 0 0 Heating, lighting, cleaning, telephones, postage, &c. .. .. .. 52 5 6 Sundries .. .. .. .. 34 6 10 Depreciation on fittings .. .. 25 19 0 Interest on capital .. .. .. 992 0 0 £2,572 5 6 £2,572 5 6 Branch Store, Auckland. Trading Account for the Year ended 31st March, 1924. Dr. £ s. d. Gr. £ s. d. To Stock as at Ist April, 1923 .. .. 1,564 2 9 By Issues to institutions .. .. 1,172 4 7 Purchases of material .. .. 240 13 10 Stock as at 31st March, 1924 .. 1,366 1 11 Transfers of material from Wellington store .. .. .. .. 613 7 9 Balance gross profit carried down .. 120 2 2 £2,538 6 6 £2,538 6 6 Profit and Loss Account. Dr. £ s. d. Gr. £ s. d. To Head Office salaries and administration By Balance brought down .. .. 120 2 2 clmrges .. .. .. .. 5 0 0 Balance (loss) carried to Special Schools Salaries .. .. .. .. 50 0 0 Summary Account .. .. 36 15 10 Rent .. .. .. .. 30 0 0 Depreciation on fittings .. .. 3 18 0 Interest on capital .. .. ■. 68 0 0 £156118 0 £156 18 0

B.—l [Pt. IV].

EDUCATION DEPARTMENT—continued. Balance-sheet as at 31st March, 1924. Liabilities. £ s. d. Assets. Capital provided by Treasury .. 3,343,917 17 1 National Development Account— Education Loans Account—• £ s. d. Grants to Education and other Loans raised .. .. 1,383,987 14 0 Boards for sites, buildings, Transfer from Consolidated equipment, &c. — £ s. d. £ s. d. Fund .. .. 100,000 0 0 For elementary education 3,201,861 13 3 1,483,987 14 0 For kindergartens .. 3,580 7 0 Reserve for depreciation .. .. 20,898 17 9 For secondary education .. 346,605 17 5 Sundry creditors .. .. 76,758 13 3 For higher education .. 296,933 0 9 Amounts paid to the Depart- For technical education .. 543,678 17 1 ment in advance .. 82 16 5 For training of teachers .. 80,018 3 8 Amount paid to Department For education of the blind.. 3,000 0 0 and held in suspense .. 7 10 6 4,475,677 19 2 76,849 0 2 Departmental assets — Treasury Adjustment Account .. .. 2,959,888 9 5 Land (including plantations) 51,549 1 2 Buildings .. .. 204,912 7 1 Water-service .. .. 616 17 1 Furniture, fittings, &c. .. 19,629 5 7 Farm plant, implements, &c. 5,046 8 0 Motor cycles and cars .. 4,155 3 1 Typewriters and mechanical appliances .. .. 1,233 9 0 Examination models .. 139 16 0 Boat .. .. .. 32 0 0 Library .. .. 251 3 11 School Cadet equipment .. 210 0 Hydro-electric works (preliminary surveys) .. 14 19 1 Sawmill (preliminary expenses) .. . . 130 13 7 ————- 287,732 3 7 Stocks of material, &c., on hand, 31st March, 1924 — School-books requisites, &c. 1,737 10 5 General stores .. .. 34,130 0 1 Farm-produce .. .. 1,650 10 9 Live-stock .. .. 2,715 1 10 40,233 3 1 Sundry debtors .. .. 67,008 10 3 Less reserve for bad debts 16,844 7 7 50,164 2 8 Amounts due by Government Departments .. .. 1,391 7 9 51,555 10 5 Amounts paid by Department in advance .. 47 0 0 Official stamps on hand .. .. .. 92 7 0 Education Loans Account— Balance in account .. .. 48,433 0 6 Balance from Income and Expenditure Account 2,981,770 14 8 £7,885,541 18 5 £7,885,541 18 5 C. E. Crawford, Accountant. A. Bell, Secretary. I hereby certify that the Income and Expenditure, Trading, Profit and Loss Accounts, and balance-shee 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, interest, furniture, and grants to the Teachers' Superannuation Fund for which the Department possesses no parliamentary appropriation, and that in the opinion of the Audit Office the fees received for maintenance of inmates should be allocated to the various institutions.—J. H. Fowler, Deputy Controller and Auditor-General.

B—l TPt. IV].

GENERAL PURPOSES RELIEF ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1924. Dr. Cr. To Balance — £ s. d. £ s. d. By Payments under section 20 (3), £ s. d. £ g. d. Cash in Public Account .. 7,301 5 8 Finance Act, 1922— Investment Account .. 27,500 0 0 Fire relief .. .. .. 78 0 0 34,801 5 8 Flood relief .. .. 5,890 0 0 Repayment of advances— In aid of works of production—• Waimarino bush-fire relief .. 234 8 7 Moutere Hills orchardists .. 49 4 0 Flood relief (in hands State Murchison Lime Company .. 500 0 0 Advances Office) .. 17 12 6 Ferngrove Sawmilling ComIn aid of works of production— pany .. .. .. 500 0 0 Moutere Hills orchardists .. 497 13 6 -— 7,017 4 0 Moutere Hills orchardists (in Interest on loans .. . . 3,000 0 0 hands of State Advances • Sinking fund .. .. 136 12 11 Office) .. .. 27 9 8 -—— 3,136 12 11 Ferngrove Sawmilling Com- Cash in hand (State Advances pany .. .. .. 9 16 4 Office) .. .. .. .. 88 7 5 787 0 7 Cash in Public Account .. 4,097 0 5 Interest on advances — Investment Account .. 23,500 0 0 Waimarino bush-fire relief .. 798 19 0 27,597 0 5 Flood relief .. .. 6 5 0 Flood relief (in hands State Advances Office) .. 21 18 8 In aid of works of production—• Moutere Hills orchardists 152 17 10 Moutere Hills orchardists (in hands State Advances Office) .. .. 7 11 7 Murchison Lime Company (in hands State Advances Office) .. .. 13 15 0 1,001 7 1 Interest on investments .. .. 1,249 11 5 £37,839 4 9 £37,839 4 9 Income and Expenditure Account for the Year ended 31st March, 1924. Expenditure. Income. To Losses written off — £ s. d. £ s. d. By Interest on advances—• £ s. d. £ s. d. Waimarino bush-fire relief— Waimarino bush-fire reliefPrincipal .. .. 1,312 6 6 Secured by mortgage .. 1.130 16 6 Interest .. .. 41 17 4 Secured by promissory notes 431 8 1 — 1,354 3 10 Moutere Hills orchardists .. 244 12 1 Interest on debentures .. .. 3,000 0 0 Murchison Lime Company .. 15 5 0 Ferngrove Sawmilling Company 1(5 1 0 Flood relief .. . . 117 7 5 — 1,955 10 1 Interest on investments .. .. 1,215 19 7 Loss for period carried down .. .. 1,182 14 2 £4,354 3 10 £4,354 3 10 £ s. d. £ s. d. To Loss for period brought down .. 1,182 14 2 By Balance brought forward for previous period—■ Sinking fund instalment .. .. •• 136 12 11 Profits to 31st March, 1923 .. .. 1,032 3 9 Reserve for bad debts .. .. 1,000 0 0 Balance carried forward— Losses to 31st March, 1924 .. 1,287 3 4 £2,319 7 1 £2,319 7 1

B.—l [PT. IVI.

GENERAL PURPOSES RELIEF ACCOUNT —continued. Balance-sheet as at 31st March, 1924. Liabilities. Assets. Debentures issued under Appropriation Act, 1918, £ s. d. Advances under Appropriation Act, £ s. d. £ s. d. section 33 .. .. .. . . 75,000 0 0 1918, section 33— Liability to Consolidated Fund (Waimarino bush- Waimarino bush-fire relief .. 32,652 3 4 fire relief) .. .. .. .. 600 0 0 Advances under Finance Act, 1922, Sinking fund reserve .. .. .. 526 13 0 section 30 (3) — Bad debts reserve .. .. .. .. 1,000 0 0 Flood relief .. .. 5,872 7 6 Suspense Account .. .. .. .. 4 511 In aid of works of production— Writings off in suspense (Waimarino bush-fire Moutere Hills orchardists .. 4,292 16 10 relief) .. .. .. .. .. 1,790 19 4 Murchison Lime Company .. 500 0 0 Payments in advance (Waimarino bush-fire relief) 10 0 Ferngrove Sawmilling ComAccrued interest on debenture .. .. 246 11 5 P an y •• 490 3 8 43,807 11 4 Interest accrued on advances — Waimarino bush-fire relief .. 271 6 2 Flood relief .. .. 76 13 9 In aid of works of production— Moutere Hills orchardists .. 75 0 4 Murchison Lime Company .. 1 10 0 424 10 3 Interest accrued on investments.. .. 236 6 2 Sundry debtors for interest — Waimarino bush-fire relief .. 3,258 11 2 Flood relief .. .. 12 10 0 In aid of works of production— Ferngrove Sawmilling Company .. .. .. 16 1 0 Moutere Hills orchardists .. 92 5 3 3,379 7 5 Sundry debtors—Miscellaneous .. .. 31 11 0 Sinking fund under Public Debt Extinction Act, 1910.. .. •• 526 13 0 Cash in hand (State Advances) .. .. 88 7 5 Cash in Public Account .. 4,097 0 5 Investment Account .. .. 23,500 0 0 27,597 0 5 Losses in suspense —Waimarino bush-fire relief .. .. 1,790 19 4 Income and Expenditure Account .. 1,287 3 4 £79,169 9 8 £79,169 9 8 ' - ! The Treasury, Wellington, 18th December, 1924. R. E. Hayes, Accountant to the Treasury. I hereby certify that the Receipts and Payments Account, 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 disclosed thereby. Mortgage advances under the Appropriation Act, 1918, have been taken from unaudited District Land Office returns. —G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IV].

HAURAKI PLAINS SETTLEMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1924. Receipts. Payments. £ s. d. £ s. d. By Drainage-works, stop-banks, cleaning £ s. d. To Balance as at Ist April, channels, and other expenditure 1923 —■ incidental to conducting drainage Cash in Public Account 8,211 13 9 operations (including metalling and Imprests outstanding 837 12 8 formation of roads), materials, sup9,049 6 5 plies, &c. .. .. .. 54,489 11 8 Debentures issued under Hauraki Machinery and plant .. .. 3,265 19 7 Plains Amendment Act, 1913 .. 80,000 0 0 Loose tools .. .. .. 172 9 2 Sales of land .. .. .. 3,559 8 4 Material and stores .. .. 9,754 10 9 Rents .. .. .. .. 8,337 14 0 Fuel .. .. .. .. 4,042 0 5 Artesian bores —• £ s. d. Compensation for land acquired in Repayment of advances 680 1 2 connection with drainage-works .. 9,654 9 9 Interest .. 149 9 2 Maintenance of completed works ~ 8,986 17 1 829 10 4 Management and engineering expenses 1,757 17 1 Miscellaneous debtors .. .. 655 10 9 Rates refunded .. .. .. 29 19 0 Rates .. .. .. .. 7,706 15 10 Rents, &c., refunded .. .. 142 12 7 Rent of buildings .. .. .. 450 17 11 Recoupment of rates to Consolidated Grazing fees .. .. .. 97 17 8 Fund under section 5, Hauraki Tram freights .. .. .. 623 15 8 Plains Amendment Act, 1922 .. 156 9 7 Flax royalty .. .. .. 67 14 9 Interest on debentures .. .. 20,491 7 3 Sale of grass-seed .. .. .. 3 10 0 Sinking fund .. .. .. 874 10 10 Law-costs .. 75 13 4 Balance at 31st March, 1924 — Miscellaneous receipts —Credits in re- Cash in Public Account .. . . 1,694 12 7 duction of expenditure .. .. 4,055 12 4 £115,513 7 4 £115,513 7 4 Revenue Account for the Year ended 31st March, 1924. Dr. £ s. d. Or. £ s. d. To Interest on loans under Local Bodies' By Rents .. .. .. .. 12,287 2 10 Loans Act, 1908 .. .. 2,138 14 11 Rates .. .. .. .. 8,114 12 5 Interest on debentures issued under Interest on sales of land .. .. 171 11 10 Hauraki Plains Amendment Act, 1913 22,122 18 11 Interest on cost of well-boring .. 126 9 0 Maintenance of completed works .. 9,660 0 9 Miscellaneous .. .. .. 1,507 11 10 Administration expenses .. .. 392 8 3 Net loss carried down .. .. 13,746 16 1 Rebate of rent .. .. .. 658 14 11 Irrecoverable rates, &c. .. .. 106 15 5 Sinking fund reserve .. .. 874 10 10 £35,954 4 0 £35,954 4 0 £ s. d. £ s. d. To Net loss brought down .. .. 13,746 16 1 By Balance from previous years .. 22,152 0 1 Adjustment on account of previous years— £ s. d. Sinking fund reserve 3,978 9 I Interest on loans (L.8.) 2,215 4 4 Interest on investments 887 18 3 Miscellaneous .. 910 5 ■ . 7,091 2 1 Balance .. ■■ 1,314 1 11 £22,152 0 1 £22,152 0 1

B.—l [PT. IV

HAURAKI PLAINS SETTLEMENT ACCOUNT —continued. Balance-sheet as at 31st March, 1924. Liabilities. Assets. Debentures— £ s. d. Improved land —• £ s. d. £ s. d. Local Bodies' Loans Act, 1908 .. 31,000 0 0 Handed over to Board Hauraki Plains Amendment Act, 1913 529,000 0 0 for settlement .. 326,885 911 Hauraki Plains— Less sales .. .. 73,504 19 5 Land set apart under the Act .. 45,000 0 0 253,380 10 6 Appreciation in value of lands trans- Unimproved lands not yet disposed of.. 44,474 10 9 ferred to control of Land Board .. 23,905 19 11 Improvements on adjoining Crown lands 7,710 0 0 Public Works Fund— Permanent reserves .. .. .. 8,646 0 0 Expenditure under Land Improve- Works in progress— ment vote .. .. .. 5,070 0 0 Expenditure on land in process of reConsolidated Fund— clamation, including formation and Interest on debentures issued under metalling of roads .. .. 246,325 15 8 Local Bodies' Loans Act, 1908 .. 24,607 9 5 Artesian wells —- Interest accrued but unpaid on deben- Hauraki Plains Crown £ s. d. tures issued under Hauraki Plains tenants .. .. 2,150 9 10 Amendment Act, 1913 .. .. 4,817 12 6 Permanent reserves Consolidated Fund—Liability for rates 163 8 5 and Crown lands .. 169 13 8 Sinking fund reserve .. .. 4,852 19 11 — 2,320 3 6 Sundry creditors .. .. .. 8,480 9 8 Buildings .. .. .. 7,506 15 0 Rates paid in advance .. .. 0 111 Wharves .. .. .. 6,220 0 0 Tram freights paid in advance .. 0 4 9 Machinery and plant .. 69,573 1 0 Suspense Account .. .. .. 126 5 6 Live-stock .. .. .. 327 0 0 Writings off in suspense .. .. 91 2 3 Loose tools .. .. .. 1,489 14 8 Revenue Account balance .. .. 1,314 1 11 Stores and fuel .. .. 4,618 7 0 Sundry debtors for— Rents .. .. 9,458 4 9 Sales .. .. 2,628 10 7 Interest on sales, &c. 172 3 10 Rates .. .. 3,237 4 5 Tram freights .. 466 4 10 Miscellaneous .. 1,978 7 11 17,940 16 4 Postponed rent .. .. .. 1,258 7 0 Writings off in suspense .. •. 91 2 3 Sinking Fund —• In hands of Public Trustee .. 2,176 5 6 Proportion under Public Debt Extinction Act .. .. .. 2,676 14 5 Cash in Public Account .. .. 1,694 12 7 £678,429 16 2 £678,429 16 2 J. B. Thompson, Under-Secretary for Lands. J. H. O'Donnell, Chief Accountant. 19th September, 1924. I hereby certify that the balance-sheet and Revenue Account 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 in the opinion of the Audit Office interest charged on uncompleted works should be capitalized, and that lands in respect of which expenditure has been incurred subsequent to date when handed over for settlement should be loaded to cover such expenditure. Certain Audit requirements as regards future balance-sheets have been communicated to the Lands Department. The Revenue Account includes rents due for the period Ist July, 1923, to 30th June, 1924. — 6. F. C. Campbell, Controller and Auditor-General.

B.—l TPT. IYj.

DEPARTMENT OF HEALTH. Revenue Account for the Year ended 31st March, 1924. l)r. Or. To Income and Expenditure Accounts (net cost) — £s.d. By Income and Expenditure Accounts £s. d. Bacteriological Laboratory service .. .. 10,131 13 6 net profit)— Departmental institutions — £s. d. Sera .. .. .. .. 68] 9 0 St. Helens Maternity Hospitals— Institutional supplies .. .. 28 14 5 Auckland .. .. .. 5,923 17 2 Contributions by local bodies toGisborne .. .. .. 1,822 11 5 wards Health inspection services 14,850 13 4 Wanganui .. .. .. 1,744 10 9 Sales of Acts and pamphlets .. 66 2 3 Wellington .. .. .. 4,201 10 3 Registration and other Christchurch .. .. .. 2,734 3 1 fees — £s. d. Dunedin .. .. \ . 2,826 12 2 Private hospital Invercargill .. .. . . 1,838 2 0 license fees .. J6B 0 0 King George V Orthopaedic and Mid wives registration General Hospital, Rotorua .. 25,015 2 4 and examination Queen Mary Neurological Hospital, fees .. .. 72 0 0 Hanmer .. .. .. 9,976 9 5 Nurses registration Otaki Hospital .. .. .. 533 510 and examination Infectious Diseases Hospital, Rotorua 1,382 13 1 fees .. .. 267 0 6 Pukeora Sanatorium for Consump- Plumbers registration tives, Waipukurau .. .. 7,494 5 2 and examination Otaki Sanatorium for Consumptives 2,077 10 8 fees .. .. 416 15 0 Leper Hospital, Quail Island .. 2,254 3 3 Masseurs registration Kahukura Cottage Emergency and examination Hospital .. .. .. 502 9 8 fees .. .. 86 1 0 Trentham Orthopedic Hospital Bill of health fees .. 56 10 0 (closed) .. .. .. 548 19 9 District nursing fees 98 8 6 Te Waikato Sanatorium (closed) .. 339 12 11 1,164 15 0 71,215 18 11 Balance carried down (being excess Subsidies and grants — of expenditure over income) .. 559,721 0 8 Subsidies to Hospital Boards and separate institutions — On levies by local bodies for maintenance purposes .. .. 308,778 10 8 Voluntary contributions .. 34,977 7 0 Bequests .. .. .. 4,510 8 3 Payment to Otago Hospital Board under section 38, Finance Act, 1921-22 .. .. .. 1,744 15 0 350,011 0 11 Grants in aid of medical and social relief — Royal N.Z. Society for Health of Women and Children .. 15,381 13 1 University of Otago (dental bursaries and assistance towards expenses of analytical, bacteriological, and pathological laboratories) .. .. .. 1,550 10 9 Other grants in aid of medical and social relief .. .. .. 5,148 9 4 22,080 13 2 Sundry small grants .. .. .. 582 11 6 School hygiene .. .. .. .. 18,885 4 2 Dental hygiene .. .. .. .. 16,053 17 5 Maori hygiene .. .. .. .. 7,890 7 6 Child welfare .. .. .. .. 1,498 510 Health Act expenses — Board of Health expenses .. 104 9 7 Infectious diseases (expenses of preventive measures and in connection with outbreaks) .. .. 2,804 6 0 Fees for notification of infectious disease .. .. .. 806 15 0 Inspection of vessels (medical fees and launch-hire) .. .. 1,317 19 2 Quarantine expenses (maintenance of stations) .. .. .. 979 13 7 Other Health Act expenses .. 28 10 5 6,041 13 9

B.—l [,Pt. IYJ.

DEPARTMENT OF HEALTH-—continued. Revenue Account for the Year ended 31st March, 1924 —continued. Dr. Cr. To Income and Expenditure Accounts (net cost) —continued. £s.d. By Income and Expenditure Accounts £s. d. Social Hygiene Act (maintenance V. D. (net profit)—continued. clinics, payments for treatment, &c.) .. 6,451 9 3 Brought forward .. 1,164 15 0 Sale of Food and Drugs Act .. .. 679 9 1 Medical Practitioners Act (expenses of Medical Board) .. .. .. .. 232 14 10 Midvyives Act (examination expenses) .. 116 9 1 Nurses Registration Act (examination expenses) .. .. .. . . 307 6 6 Plumbers Registration Act (examination expenses) .. .. .. .. 646 17 3 Masseurs Registration Act (examination expenses) .. .. .. .. 58 13 1.0 Quackery Prevention Act (purchase of samples) .. .. .. .. 2111 General administration — Salaries and temporary assistance .. 44,197 7 6 Travelling-expenses .. .. 7,065 17 10 Office expenses (rent, telephones, postages and telegrams, printing and stationery, &c.) .. .. 6,876 9 7 Other expenses .. .. .. 1,386 6 5 ■ 59,526 1 4 Depreciation on buildings and equipment (other than institutional) .. ;. 4,099 16 3 J £576,512 15 2 j £576,512 15 2 £ s. d. I £ s. d. To Balance carried down .. .. .. .. 559,721 08J By Balance, after charging interest .. 563,318 2 0 Interest on capital (other than institutional) at 4J per cent, per annum .. .. .. .. 3,597 1 4 £563,318 2 0 £563,318 2 0 SERA. Trading Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. To Stock, Ist April, 1923 .. .. .. 674 16 6By Sales .. .. .. .. .. 7,945 5 1 Purchases .. .. .. 7,398 13 2 Stock, 31st March, 1924 .. .. .. 1,200 5 0 Less allowances .. ... 21 3 6 7,377 9 8 Gross profit .. .. .. .. 1,093 311 £9,145 10 1 £9,145 10 1 Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. Cr. £ s. d. To Handling-charges .. .. .. .. 50 00 By Gross profit .. .. .. .. 1,093 311 Postages .. .. .. .. .. 95 19 1 Dunedin Branch profit .. .. .. 24 4 0 Telephones .. .. .. .. 419 4 Salaries .. .. .. .. .. 285 0 0 Net profit .. .. .. .. .. 681 9 6 £1,117 7 11 £1,117 7 11

BACTERIOLOGICAL LABORATORIES. Working Accounts for the Year ended 31st March, 1924.

5 -B 1 [Pt. IV].

Dr. Auckland. Other. | Total. Or. Auckland. Other. Total. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Stock, 1st April, 1923 104 17 8 .. 104 17 8 Sales .. .. 1,355 13 0 108 5 1 1,463 18 1 Purchases and general 1,078 4 8 1,000 12 10 2,078 17 (i Stock, 31st March, 1,248 16 10 .. 1,248 16 10 expenses 1924 Salaries .. .. 2,937 1 2 6,658 7 8 9,595 8 10 Balance.. .. 2,475 0 1 7,656 13 5 10,131 13 6 Office expenses .. 300 0 0 50 0 0 350 0 0 Travelling-expenses 60 0 9 30 2 7 90 3 4 { Telephones .. 13 1 10 18 19 5 32 1 3 Rent .. .. 574 3 10 .. 574 3 10 Bid debts .. 12 0 0 6 16 0 18 16 0 5,079 9 11 7,764 18 0 12,844 8 5 5,079 9 11 7,764 18 6 12,844 8 5

B.—l [Pt. IYJ.

DEPARTMENT OF HEALTH— continued. Institutional Income and Expenditure Accounts for the Year ended 31st March, 1924. St. Helens Maternity Hospitals.

Auckland. Christchurch. Dunedin. Gisborne. ! Invercargill. Wanganui. Wellington. Totals. | L __ | [ I ! I Expenditure. Institutional maintenance — £ s. d. £ s. d. £ s. d. £ a. d. £ s. d. £ s. d. £ s. d. £ s. d. Provisions .. .. .. .. .. 1,089 12 8 683 15 9 458 14 7 513 6 0 i 356 0 2 438 17 11 1,172 9 11 4,712 17 0 Surgery and dispensary .. .. .. 217 0 6 84 4 3 22 17 5 j 46 16 9 2 5 4 9 81 1 6 126 1 0 603 6 2 Salaries and wages .. .. .. .. 1,914 4 4 1,183 14 6 1,421 4 0 | 1,046 18 5 1,018 16 5 851 16 8 1,584 17 11 9,021 12 3 Domestic and establishment .. .. .. 1,472 5 0 1,259 2 6 767 10 2 ! 408 11 7 352 14 5 495 14 10 1,245 11 2 6,001 9 8 Grounds .. .. .. .. .. 6 18 4 34 4 9 .. .. .. .. 12 13 10 53 16 11 Miscellaneous maintenance .. .. .. 5119 699 7 1 0 490 889 8 10 7 858 48 16 6 Miscellaneous expenditure .. .. .. .. •• 149 7 2 j .. .. 2 7 6 67 17 0 219 11 8 Depreciation — Buildings .. .. .. .. .. 705 18 1 91 7 4 81 13 6 78 0 0 105 11 2 69 5 2 245 8 4 1,377 3 7 Equipment .. .. .. .. 173 13 9 64 18 5 84 6 3 61 4' 1 59 9 6 84 18 6 120 8 3 j 648 18 9 Maintenance of outdoor services .. .. 120 41 58 75 61 13 1 203 508 16 13 2 35 112} 299 9 10 Patients' fees written off .. .. .. .. ■. .. .. .. .. 35 4 6 35 4 6 Administration expenses .. .. .. 230 5 3 129 14 8 105 12 7 82 1 1 67 5 1 77 18 7 217 12 9 910 10 0 5,935 13 9 3,595 19 4 3,159 19 9 2,243 7 2 1,998 10 11 2,127 4 5 4,872 1 6 23,932 16 10 Balance carried down .. .. .. .. 3,973 0 7 2,482 19 6 2,490 17 0 1,619 17 0 1,522 3 1 1,531 19 10 3,475 11 9 17,096 8 9 Interest on capital .. .. .. .. 1,950 16 7 251 3 7 335 15 2 202 14 5 315 18 11 212 10 11 725 18 6 3,994 18 1 5,923 17 2 2,734 3 1 2,826 12 2 1,822 11 5 1,838 2 0 1,744 10 9 4,201 10 3 21,091 6 10 : ~ " ''' i ■ i i Income. Patients' fees receivable — Indoor ... .. .. .. .. 1,696 14 8 888 2 5 570 11 6 485 8 7 454 14 2 501 16 0 1,237 19 8 j 5,835 7 0 Outdoor .. .. .. .. .. j 243 0 0 154 15 0 71 13 0 1 10 6 9 0 0 19 10 6 68 18 0 j 568 7 0 Babies .. .. .. .. .. I 8 12 10 3 10 8 10 0 0 64 16 0 4 15 8 4 17 2 42 16 1 I 139 8 5 Pupil nurses' fees .. .. .. .. 13 10 0 28 0 0 9 0 0 4 10 0 7 0 0 9 0 0 26 14 0 97 14 0 Miscellaneous income .. .. .. .. 0 15 8 38 11 9 7 18 3 67 5 1 0 18 0 60 0 11 20 2 0 195 11 8 Excess of expenditure over income before charging \ 3,973 0 7 2,482 19 6 2,490 17 0 1,619 17 0 1,522 3 1 1,531 19 10 3,475 11 9 17,096 8 9 interest on capital 5,935 13 9 3,595 19 4 3,159 19 9 2,243 7 2 1,998 10 11 2,127 4 5 4,872 1 6 23,932 16 10 Excess of expenditure over income after charging 5,923 17 2 2,734 3 1 2,826 12 2 1,822 11 5 1,838 2 0 1,744 10 9 4,201 10 3 21,091 6 10 interest on capital

B.—l [PT. IV"].

DEPARTMENT OF HEALTH— continued. Institutional Income and Expenditure Accounts for the Year ended 31st March, 1924. Institutions other than St. Helens Maternity Hospitals.

j Te Waikato Trentham | and Orthopsedic ) Pukeora Otaki 1 Otaki Quail Island I r,. . .,. Sanatorium Hospital. | and Genera! | pjtal Rotorua Hospital i Sanatorium. Sanatorium. Hospital. Leper Hospital. 1 HospUaJ Totals. Expenditure. Institutional maintenance :— £ s. d.,» £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £. s. d. £ s. d. £ s. d. £ s. d. Provisions.. .. .. .. .. 133 7 4 6,051 17 10 391 6 0 7,523 10 0 7,435 5 6 2,357 8 9 j 256 7 7 j 470 5 1 55 1 6 24,674 9 7 Surgery and dispensary .. ■■ •• 1,577 6 4 109 7 0 528 19 2 651 19 10 149 5 6} 33 17 0 I 93 17 1 16 4 4 3,160 16 3 Salaries and wages .. .. . • 24 19 8 201 15 10 19,369 0 9 969 9 1 14,358 8 6 12,072 14 4 2,803 16 1 1,072 6 6 j 738 11 6 231 4 11 51,842 7 2 Domestic and establishment .. • •• 122 16 3 7,500 15 0 336 5 7 4,644 5 8 5,034 3 1 786 9 3 j 209 10 11 } 434 9 0 69 1 6 19,137 16 3 Miscellaneous maintenance .. . ■ .. 2 4 0 150 6 11 0 10 9 260 6 1 112 14 7 71 5 10 I 18 5 3 I 244 5 5 0 6 0 860 4 10 Grounds .. .. .. .. 0 10 0 0 14 0 134 17 0 .. .. 541 9 0 352 9 6 I 74 6 10 j 19 8 4 .. 1,123 14 8 Depreciation — Buildings .. .. .. 15 0 0 .. 1,043 2 11 .. 783 9 10 1,044 13 9 130 13 6 | .. 51 14 3 63 10 2 3,132 4 5 Equipment .. .. .. .. .. 1,199 12 7 .. 1,121 11 11 975 8 0 118 4 9 .. 47 14 6 25 14 5 3,488 6 2 Miscellaneous expenditure .. .. .. 99 2 4 427 10 0 .. 804 16 6 .. .. .. 1 1 0 0 19 8 1,333 9 6 Patients' fees written off .. .. 187 5 6 253 4 8 2,327 9 10 365 17 4 859 13 5 865 14 3 288 18 2 66 7 11 .. .. 5,214 11 1 Administration expenses .. .. .. .. 1,442 1 10 67 10 7 1,057 11 3 1,349 12 10 423 18 6 79 10 4 39 14 0 27 15 0 4,487 14 4 227 15 2 813 4 5 41,224 1 0 2,240 6 4 31,942 12 4 30,083 15 2 7,482 9 10 1,810 12 4 2,141 0 2 489 17 6 118,455 14 3 Balance carried down .. .. 204 12 11 548 19 9 21,707 6 7 1,382 13 1 6,879 16 4 5,181 4 2 1,675 15 2 531 18 10 2.141 0 2 386 9 11 40,639 16 11 Grounds Account .. .. .. . . .. .. .. 653 9 1 .. 109 7 10 .. . ■ .. 762 16 11 Tea-house Account .. .. .. .. .. .. .. 133 7 3 .. .. .. .. .. 133 7 3 Farm Account .. .. .. .. .. .. 245 6 6 40 11 0 .. .. ■■ .. 285 17 6 Interest on capital .. .. .. 135 0 0 .. 3.307 15 9 .. 2,064 10 3 2,272 10 0 292 7 8 1 1 7 0 113 3 1 115 19 9 8,302 13 6 — — j 339 12 11 548 19 9 25,015 2 4 1,382 13 1 9,976 9 5 7,494 5 2 2,077 10 8 I 533 5 10 2,254 3 3 502 9 8 50,124 12 1 Income. Patients' fees receivable — Indoor .. .. .. .. .. .. 11,678 9 0 856 16 0 7,363 13 0 8,653 18 0 5,780 8 0 ! 1.278 13 6 .. .. 35,611 17 6 Outdoor .. .. .. .. .. 161 10 6 .. 344 4 4 .. .. .. .. 101 8 6 607 3 4 Ex-service .. .. .. .. .. 7,505 7 11 .. 16,912 14 3 15,864 7 3 .. .. 40,282 9 5 Examination of pensioners .. .. .. .. 32 11 0 .. 2 2 0 60 18 0 .. .. •• .. 95 11 0 Miscellaneous income .. .. 23 2 3 264 4 8 138 16 0 0 17 3 ! 440 2 5 323 7 9 26 6 8 ; .. .. 1 19 1 1,218 16 1 Excess of expenditure over income before 204 12 11 548 19 9 21,707 6 7 1,382 13 1 1 6,879 16 4 5,181 4 2 1,675 15 2 531 18 10 2,141 0 2 386 9 11 40,639 16 11 charging interest on capital — — ■ ! — — 1 — -—. — 227 15 2 813 4 5 41,224 1 0 2,240 6 4 |31,942 12 4 30,083 15 2 7,482 9 10 1,810 12 4 2,141 0 2 489 17 6 118,455 14 3 Excess of expenditure over income after 339 12 1] 548 19 9 25,015 2 4 1,382 13 1 9,976 9 5 7,494 5 2 2,077 10 8 533 5 10 2,254 3 3 502 9 8 50,124 12 1 charging interest on capital ]

£.—1 [PT. IVj.

DEPARTMENT OF HEALTH—continued. Institutional Farms Profit and Loss Accounts for the Year ended 31st March, 1924.

Otaki Grounds: i'ukeora Farm. Po |tryTarm. Otaki Farm. Harnner Farm. Totals. Poultry. : _ ; I Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Stock on hand, 1st April, 1923— Live .. .. .. •• ] ,322 3 (i 466 2 0 240 5 0 66 1 0 438 14 9 2,539 6 3 other .. .. .. 471 15 1 31 16 9 72 0 0 9 10 10 44 19 7 630 2 3 Repairs and renewals . . . .. 244 4 2 22 16 6 77 4 7 37 4 5 95 13 9 477 3 5 Purchases — Fodder .. .. .. 332 14 1 .. 190 6 6 .. 518 16 6 J,041 17 1 Seeds and manures .. .. 231 0 10 .. 62 13 0 12 8 S 100 1 1 406 3 7 Live-stock .. .. .. 989 17 3 .. 469 18 6 1 15 5 167 0 8 1,628 11 10 Fowl-food .. .. .. .. 554 8 4 .. 39 12 9 .. 594 1 1 Cartage and rent .. .. •• •• 120 7 3 .. 79 15 11 200 3 2 Other expenses .. .. .. 16 7 8 2 9 0 .. 2 4 6 .. 21 1 2 Salaries and wages .. .. 891 11 4 2S6 2 2 614 17 11 383 9 2 683 0 5 2.859 1 0 Depreciation— Buildings .. .. .. 58 17 9 30 0 0 14 2 0 .. 9 2 5 112 2 2 Equipment .. .. .. 96 9 3 .. J2 14 6 .. 50 10 10 159 14 7 Improvements .. .. • • 48 9 6 .. .. .. 48 9 6 Balance (gross profit) . . .. 270 14 5 179 0 0 72 16 10 .. .. 522 11 3 4,925 15 4 1,621 4 3 1,953 6 1 552 6 9 2,187 15 11 11,240 8 4 Interest on capital .. .. 422 17 4 67 8 1 46 10 2 .. 85 7 0 622 2 7 Balance (net profit) .. .. .. 1111111 26 68 .. .. 137 18 7 5,348 12 8 1,800 4 3 2,026 2 11 552 6 9 2,273 2 11 12,000 9 6 Or. Sale of live-stock .. .. 261 15 3 3 0 0 2 0 0 .. 5 0 0 271 15 3 Produce supplied to institution .. 2,4.76 10 4 682 13 4 1,298 15 11 327 16 1 1,311 10 0 6,097 5 8 Produce supplied to others . . • . 250 11 1 86 4 0 30 19 2 22 8 0 390 2 3 Compensation for stock destroyed .. .. .. • • .. 8 10 0 8 10 0 Sale of skins, &c. .. .. 303 6 9 .. 87 16 2 .. 1 19 9 393 2 8 Other recoveries .. 5 12 3 .. .. .. .. 5 12 3 Stock on hand, 31st March, 1924— Live.. .. .. .. 1,302 19 0 618 0 0 311 10 0 31 13 0 534 14 0 2,798 16 0 Other .. .. .. 575 11 9 66 19 10 167 0 0 52 10 8 143 14 8 1,005 16 11 4,925 15 4 1,621 4 3 1,953 6 1 442 18 11 2,027 16 5 10,971 1 0 Profit brought down .. .. 270 14 5 179 0 0 72 16 10 « .. 522 11 3 Balance (loss) .. .. . . 152 2 11 .. .. 109 7 10 245 6 6 506 17 3 5,348 12 8 1,800 4 3 2,026 2 II 552 6 9 2,273 2 11 12,000 9 6

B.—l [PT. IV].

DEPARTMENT OF HEALTH —continued. Balance-sheet as at 31st March, 1924. Liabilities. £ s. d. Assets. £ s. d. Capital Account .. .. .. .. 366,497 3 2 National Development Expenditure Account— Institutional fees paid in advance •. •. 370 16 6 Capital subsidies payable to Hospital Boards, Sundry creditors — £ s. d. 1923-24 .. .. .. .. 74,700 3 11 Trade .. .. .. 56,886 18 1 Land— £ s. d. Departmental .. .. 4,855 14 1 Institutions .. .. 50,707 16 4 61,742 12 2 Quarantine stations .. 1,900 0 0 Reserve for depreciation— 52,607 16 4 Buildings .. .. 15,579 5 3 Improvements— Other improvements .. 189 14 0 Institutions .. .. 2,831 10 9 Plant and machinery .. 243 6 5 Quarantine stations .. 1, 265 0 0 Furniture, fittings, and equip- ———— 4,096 10 9 ment .. .. .. 10,101 2 1 Buildings— Motor-vehicles .. .. 2,552 16 9 Institutions .. .. 176,712 8 1 —-—— 28,666 4 6 Quarantine stations .. 47,550 8 0 Treasury Adjustment Account .. .. 600,395 1 9 — 224,262 16 1 Plant and machinery at institutions .. .. .. .. 2,556 10 1 Furniture, fittings, and mentInstitutions .. .. 45,629 0 9 Other 22,354 17 7 67,983 18 4 Motor cars, ambulances, lorries, and cycles— Institutions .. .. 6,021 5 6 Other .. .. .. 4,303 17 5 10,325 2 11 Motor-cars on loan to Hospital Boards .. .. •• 4,187 0 0 Farm stock at institutions .. .. 5,857 14 7 Stores on hand—• At institutions .. •• 8,585 18 6 Sera, vaccine, and laboratory stores .. .. •• 2,449 1 10 Drugs, disinfectants, &c.,other than institutional .. 2,177 10 5 13,212 10 9 Cash— Imprest advances outstanding 468 10 3 Receipts in hands of General Post Office, &c. .. .. 1,695 16 6 : 2,164 6 9 Sundry debtors — Institutional •• •• 40,119 4 9 Less bad debts in suspense • • 9,950 10 10 30,168 13 11 Other 2,230 11 8 32,399 5 7 Revenue Account —Excess of expenditure over income . • .. •• •• 563,318 2 0 £1,057,671 18 1 £1,057,671 18 1 E. Killick, Secretary. H. G. Naylor, Accountant. 1 hereby certify that the various Income and Expenditure 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 rent, interest, services performed by the Legislative Department, the construction and maintenance of buildings, and the value of motor-vehicles transferred from War Expenses Account, for which the Department possesses no parliamentary appropriation. —G. F. C. Campbell, Controller and Auditor-General.

B.—l rp T . IVi.

IMMIGRATION DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1924. Expenditure. Income. £ s. cl To Administration expenses — By Miscellaneous credits .. .. .. 47 5 8 Salaries. £s. d. £ s. d. £ s. d. Cables Account .. .. .. .. 2,008 3 2 New Zealand.. 3,287 3 1 Exchanges Account .. .. .. 0 13 10 London .. 6,000 0 0 Excess of expenditure over income carried down 95,251 9 9 — 9,287 3 1 Office expenses— New Zealand.. 1,156 9 8 London .. 645 3 3 1,801 12 11 Supervision of domestics .. 3,902 16 0 Less amount due by Imperial Government. .. 577 0 10 3,325 15 2 I Rent .. .. .. 1,300 0 0 15,714 11 2 Grants, &c., to j immigrants .. .. .. 1,691 4 3 Passage-m on e y paid .. ... 199,701 3 0 Less contributions by Immigrants .. 75,395 0 6 Less contributions by Im- I perial Government .. 47,251 7 6 122,646 8 0 — 77,054 15 0 Passage-money, undesirables .. .. 209 7 3 Cables Account .. .. .. .. 2,462 15 6 Exchanges Account .. . . .. 0 12 9 Poster and pamphlets distributed .. .. 141 11 2 Depreciation Reserve Account .. .. 32 15 4 £97,307 12 5 £97,307 12 5 £ s. d. To Balance brought down .. .. .. 95,251 9 9 By Recoveries of expenditure on account of previous Adjustment on account of previous years .. 79 8 0 years— £ s. d. £ s. d. Interest on capital .. .. .. 28 10 7 War Expenses Account .. 1,267 8 2 Miscellaneous .. .. 1,400 11 8 2,667 19 10 Excess expenditure over income after charging interest .. .. .. .. 92,691 8 6 £95,359 8 4 £95,359 8 4 Receipts and Payments Account for the Year ended 31st March, 1924. Receipts. £ s. d. Payments. Passage-money deposits .. .. .. 83,311 19 6 Salaries. £s. d. £ s. d. Cables .. .. .. .. 1,845 19 9 New Zealand .. .. .. 3,287 3 1 Remittances deposited .. .. .. 2,148 10 0 London .. .. .. 6,000 0 0 Office expenses .. .. .. .. 12 8 9,287 3 1 Grants, &c., recovered .. .. .. 25 7 0 Office expenses — Imperial Government contributions towards New Zealand .. .. .. 1,099 510 passage-money .. .. .. .. 45,185 0 0 London .. .. .. 645 4 1 New Zealand loans of passage-money to immigrants 1,744 9 11 (repayments) .. .. .. .. 31 3 4 Supervision of domestics .. .. .. 3,918 17 5 Imperial Government loans of passage-money to Rent — immigrants (repayments) .. .. ■. 64 16 8 New Zealand .. .. .. 550 0 0 Imperial Government loans of passage-money to London .. .. .. 750 0 0 New Zealand Government .. .. .. 4,747 10 0 — 1,300 0 0 Imperial Government loans of passage-money to Grants, &c., to immigrants .. .. .. 1,644 17 7 immigrants advanced by New Zealand Govern- Passage-money deposits .. .. ~ 75,395 0 6 ment (recovered) .. .. .. .. 934 10 0 Cables .. .. .. .. .. 2,323 10 9 Recoveries, Imperial Government contributions of Remittances to immigrants .. .. .. J, 993 0 6 passage-money from immigrants .. .. 101 5 0 Refunds — Recoveries, Imperial Government contributions to- Passage-money .. ... .. ... 8,126 13 0 wards passage-money (Suspense Account) .. 10 0 0 Cable fees .. .. .. .. .. 28 15 6 Recoveries on behalf of Australian Government . . 18 0 0 Remittances .. . . . . .. 159 0 0 Exchanges .. .. .. .. 061 Miscellaneous .. .. .. .. 513 14 11 Sale of blankets .. .. .. .. 110 0 New Zealand contribution of passage-money .. 76,430 10 3 Miscellaneous receipts .. .. . 2,216 12 4 Imperial Government contribution of passageRecoveries on account of previous years — money .. .. .. .. .. 46,696 2 6 Public Works Fund —Passage-money .. .. 1,267 8 2 Imperial Government loans of passage-money to Balance to Treasury Adjustment Account .. 91,333 0 5 New Zealand Government (repayments) .. 1,890 15 0 New Zealand loans of passage-money to immigrants 556 0 0 Imperial Government loans of passage-money to immigrants advanced by New Zealand Government .. .. .. .. .. 965 0 0 Miscellaneous .. .. .. .. 41 2 9 Recoveries on behalf of Imperial Government (contribution, passage-money) .. .. .. 20 0 0 Passage-money, undesirables .. . . .. 209 7 3 £233,244 0 11 £233,244 0 11

B.—l TPT. IY

IMMIGRATION DEPARTMENT —continued. Balance-sheet as at 31st Maech, 1924. Liabilities. Assets. Capital liability to Treasury on account of fixed £ s. d. National Development Account — assets .. .. .. .. .. 034 0 3 Excess of expenditure over in- £ s. d. £ s. d. Passage-money held on behalf of £ s. d. come, 1923-24 .. .. 92,691 8 0 immigrants .. .. 17,471 18 0 Additional ascertained expendiRemittances held on behalf of ture on account of passageimmigrants .. .. 410 10 0 money deposits and remit17,882 8 0 tances, 1913-22 .. .. 31,030 10 9 Imperial Government loans of passage-money to — — 123,722 5 3 New Zealand Government .. .. .. 3,853 15 0 Furniture and fittings .. .. .. 655 7 2 Imperial Government loans to immigrants re- Stocks on hand — covered but not paid .. .. ~ 74 16 8 Stationery .. .. .. 136 18 2 Imperial Government contribution—Passage- Blankets .. .. .. 110 0 money recovered but not paid .. .. 161 6 8 138 8 2 Imperial Government contributions—Passage- Loans of passage-money to immigrants .. 514 16 8 money recovered (Suspense Account) .. 10 0 0 Emigrants deposits (cash credits) .. .. 3,772 14 9 Recoveries on behalf of Commonwealth Migration Sundry debtors .. .. .. .. 2,71784 Department (Australia) .. .. .. 18 0 0 Official stamps .. .. .. .. 9 6 7 Sundry creditors (outstanding expenses) .. 1,115 6 1 Poster and pamphlets (writings-off in suspense) .. 518 0 Emigrants deposits (amounts deposited with High Commissioner for repayment in New Zealand) 3,772 14 9 Writings-olf in suspense . . .. .. 5 18 0 Depreciation Reserve Account . . .. 142 1 10 Treasury Adjustment Account .. .. 103,865 17 8 £131,536 4 11 £131,536 4 11 Immigration Department, Wellington, 12th January, 1925. H. D. Thomson, Under-Secretary. I hereby certify that the attached Receipts and Payments Account, Income and Expenditure Account, and balance-sheet have been duly compared with relative books and documents submitted for audit, and correctly state the position as disclosed thereby, except that the accounts include a charge for interest on capital for which the Department possesses no parliamentary appropriation. Outstanding Imperial shipping claims have not been included. — G. F. C. Campbell, Controller and Auditor-General.

8.-1 PT. IY] k

LAND AND DEEDS DEPARTMENT. Income and Expenditure Account fob the Year ended 31st March, 1924. Expenditure. £ s. d. Income. £ s. d. To Advertising .. .. .. 780 5 7 By Fees .. .. .. .. 94,325 16 1) Draughtsmen's work .. .. 10,947 17 8 Office supplies .. .. •. 1,648 0 7 Travelling-expenses .. .. 203 14 6 Office expenses .. .. .. 15 11 3 Binding .. .. .. .. 464 13 1 Salaries .. .. .. .. 32,905 13 2 Postages and telephones .. .. 325 5 7 Fuel and light .. .. .. 287 11 6 Freight and cartage .. .. 4 14 9 Defalcation .. .. .. 12 17 0 Relieving-allowance .. .. 57 12 10 Rent .. .. .. .. 5,449 0 0 Depreciation .. .. .. 703 0 2 Balance .. .. .. ■■ 40,519 19 3 £94,325 16 11 £94,325 16 11 £ s. d. £ s. d. To Interest on capital at 4J per cent. .. 421 11 2 By Balance brought down .. .. 40,519 19 3 Balance .. .. .. .. 40,098 8 1 £40,519 19 3 £40,519 19 3 Balance-sheet as at 31st March, 1924. Liabilities. £ s. d. Assets. Capital, Ist April, 1923 .. . . 9,392 17 4 Office furniture and fittings, £ s. d. £ s. d. Writing off Suspense Account .. .. 10 0 Ist April, 1923 .. 7,560 7 0 Sundry creditors .. .. . . 447 9 5 Additions .. .. 94 10 10 Depreciation Reserve Account .. 2,971 1 7 7,654 17 10 Excess of income over expenditure .. 40,098 8 1 Mechanical appliances, Ist April, 1923 .. .. 1,341 2 2 Additions .. . . 185 11 3 1,526 13 5 Library .. .. .. .. 466 9 0 Sundry debtors for registration fees . 10 0 Salaries in advance .. .. 36 4 1 Treasury Adjustment Account .. 43,225 12 1 £52,910 16 5 £52,910 16 5 J. Murray, For Secretary for Land and Deeds. 16th January, 1925. 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 and interest for which the Department possesses no parliamentary appropriation. — J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [Pt. IY].

LAND FOR SETTLEMENTS ACCOUNT. Revenue Account fob the Year ended 31st March, 1924. Dr. £ s. d. Or. £ s. d' To Interest on loans .. .. .. 364,460 12 10 By Accrued rents, &c. .. .. .. 442,783 211 Rebates of rent .. .. .. .. 29,750 11 2 Accrued royalties .. .. .. 172 14 0 Remissions of rent .. .. .. 4,121 14 5 Accrued coal rents and royalties .. .. 25 18 1 Irrecoverable rents, &c. .. .. .. 3,742 16 9 Accrued interest on sales of Crown land .. 12,012 8 11 Reserve for irrecoverable rents .. .. 5,000 0 0 Accrued interest on sales of settlement land.. 32,360 13 7 Refunds of revenue .. .. .. 64 17 9 Interest on investments .. .. .. 3,316 15 11 Insurance premiums .. . . .. 8 0 6 Miscellaneous .. .. .. .. 260 10 8 Miscellaneous expenses .. .. .. 1115 9 Interest on amount set aside under section 63, Interest under section 191, Land Act, 1908, Land Laws Amendment Act, 1913 .. 22,256 0 5 on deposits from lessees .. .. 150 11 5 Profit on working of estates .. .. 3,528 2 9 Inquiry Board expenses .. .. .. 238 16 2 Interest on advances for workers' dwellings 428 12 0 Administration expenses .. .. .. 9,178 17 7 Expenses of redemption of loans .. .. 19 12 6 Management charges of bonds and. consolidated stock .. .. .. .. 629 14 3 j Charges and expenses of raising loans .. 21,571 910 : Interest written off under section 8, Land Laws Amendment Act, 1922 (reconversions from purchase to lease) .. .. .. 4,542 14 3 Reserve for depreciation .. .. .. 179 16 6 Maintenance, &c., Makareao Railway . . 95 15 2 Sinking fund reserve .. .. .. 30,722 5 3 Land Purchase Controller: Expenses of Board, &c.— Salaries .. .. •. .. 544 17 0 Travelling-expenses . . .. .. 119 19 Advertising .. .. . . .. 6 2 6 Maintenance, office fitting, &c. .. .. 26 8 8 Telephone services . . . . . . 8 12 6 Postages . . .. .. .. 22 0 0 Audit of accounts . . . . .. 15 0 0 Land for settlements expenses —Vote .. 2,009 18 3 Balance carried down .. .. .. 39,902 16 6 £517,144 19 3 £517,144 19 3 £ s. d. £ s. d. To Balance, being net profits from Ist April, 1921 130,407 11 8 To Balance brought down .. .. ... 39,902 16 6 Balance from previous year .. .. 89,745 19 11 Adjustment on account of previous years . . 758 15 3 £130,407 11 8 £130,407 11 8 Receipts and Payments Account for the Year ended 31st March, 1924. Receipts. Payments. • £ s. d. £ s. d. By Recoupments to ConsoliTo Cash in Public Account, Ist dated Fund under seeApril, 1923 .. .. 91,172 19 1 tion 4, Finance Act, 1919 — £ s. d. £ s. d. Imprests outstanding, Ist Interest .. .. 367,876 6 6 April, 1923 .. .. 74 1 6 Sinking fund . .. 11,715 5 3 Investment Account, Ist 379,591 11 9 April, 1923 .. .. 29,350 0 0 Sinking fund under section 26, State Advances 120,597 0 7 Act, 1913 .. .. .. .. 19,007 0 0 Receipts under section 191, Land Act, 1908 Amount set aside under section 63. Land Laws (deposits from lessees) .. .. . . 325 3 4 Amendment Act, 1913 —Transfer to Land Receipts under section 5, Land Laws Amend- for Settlements (opening up Crown Land for ment Act, 1912 (sale of Cronn lands) .. 87,987 17 4 Settlement) Account .. .. .. 40,000 0 0 Receipts from rents .. .. .. 362,045 2 6 Transfer to Loans Redemption Account for reReceipts from sales .. .. .. 90,137 611 demption of debentures under Land for Teviot Estate .. .. .. .. 21,159 0 6 Settlements Act, 1908, &e. .. .. 37,250 0 0 Clifton Estate .. ..' .. .. 4,756 10 6 Transfer to Loans Redemption Account for re - Recoveries on account of estates .. . . 194 1 4 demption and cancellation of loans under Miscellaneous .. .. .. .. 1,845 4 3 section 24, Finance Act, 1921-22 .. 10,300 0 0 Interest on securities held by Investment Ac- Recoupment to Ordinary Revenue Account of count .. .. .. 1,901 10 10 amount charged thereto for reduction of funded debt under sections 42 (b) and 82, Land for Settlements Act, 1908 .. . . 392 4 7 Expenses of redemption of loans .. .. 19 12 6 Management charges of bonds and consolidated stock .. .. .. .. 629 14 3 Interest under subsection (8) of section 191, land Act, 1908 (deposits from lessees) . . 156 310 Refunds of deposits under section 191, Land Act, 1908 .. .. .. 1,230 17 7 Refunds of revenue— £ s. d. Rents .. .. .. 1,386 15 9 Sales of settlement land .. 1,501 7 7 Sales of Crown land .. 7,617 19 2 10„506 2 6 Land for Settlements—Vote, Expenses .. 3,963 5 9 Acquirement of estates .. .. .. 399 0 6 Administration expenses, &c. .. .. 9,356 11 5 Teviot Estate .. .. .. .. 5,161 2 10 Clifton Estate .. .. .. • • 9,736 0 4 Road access, &c., to settlements .. .. 16,450 6 2 Cash in Public Account, 31st £ s. d. March, 1924 .. .. 42,508 8 8 Imprests outstanding, 31st March, 1924 .. .. 4,290 15 5 Investment Account .. 100,000 0 0 146,799 4 1 £690,948 18 1 £690,948 18 1

6 —B 1 [PT. IY].

B.—l [PT. IVI.-

LAND FOR SETTLEMENTS ACCOUNT —continued. Balance-sheet as at 31st March, 1924. Liabilities. Assets. £ s. cL Capital— £ s. d. £ s. d. Land .. .. .. .. .. 9,328,115 2 2 Loan Account .. .. 8,089,173 14 9 Advances .. .. .. .. 149 2 7 Loans redeemed from Con- Unpaid purchase price (not yet payable) of solidated Fund .. 92,003 9 3 buildings .. .. .. .. 97,460 5 3 Crown land included in Plant and machinery .. .. .. 3,640 8 6 estates .. .. 205,132 0 0 Furniture and fittings —Land Purchase Board 27 0 0 Sales of Crown land .. 1,552,100 15 8 Mechanical office appliances—Land Purchase 10,538,409 19 8 Board .. .. .. .. 23 0 0 Interest on loans .. .. .. .. 105,572 14 5 Teviot Estate —Stock and implements, &c. .. 34,608 9 7 Deposits from lessees of Crown lands under Clifton Estate— section 191, Land Act, 1908 .. .. 4,797 16 3 Stock and implements, &c. .. .. 9,167 14 2 Railway maintenance —Makareao lime-works 70 17 10 Improvements .. .. .. .. 2,389 9 3 Unpaid miscellaneous services— Workings, suspense .. .. .. 7,338 1 3 Teviot Estate .. .. .. .. 2,495 6 5 Opening up Crown land for settlement —amount Clifton Estate .. .. .. .. 1,795 9 0 set aside (including interest) under section 63, Payments in advance — Land Laws Amendment Act, 1913 .. 526,834 5 5 Rents .. .. .. .. 2,434 9 7 Sundry debtors for — £ s. d. Interest on sales of settlement land .. 12 18 8 | Rents, &c. .. .. 268,278 19 0 Principal instalments on sales of settlement \ Less reserve for irrecoverland .. .. .. .. 6,877 810 i able rents .. .. 5,000 0 0 Interest on sales of Crown land .. .. 12 12 6 ! 263,278 19 0 Principal instalments on sales of Crown land 2,297 3 11 Principal instalments on buildings .. 10,398 15 3 Principal instalments on buildings .. 36 16 3 Insurance premiums .. .. 19 11 4 Sundry creditors — Sales of Crown land — Public Works Fund .. .. .. 475 0 0 Not yet payable .. .. 231,552 2 4 Miscellaneous .. .. .. .. 16,958 3 3 Principal instalments . .. 11,775 2 1 Miscellaneous —Teviot Estate .. .. 560 0 0 Interest on sales .. .. .. 6,547 4 3 Miscellaneous —Clifton Estate .. .. 178 16 10 Sales of settlement land Fire loss suspense .. .. .. 390 7 10 | Not yet payable . . . . . . 614,438 4 7 Rents, &c., written off suspense .. .. 12,243 5 10 Principal instalments . . .. 20,919 5 3 Depreciation reserve .. .. .. 359 13 0 Interest on sales . .. 11,554 19 3 Sinking fund reserve .. .. .. 1,162,123 11 10 Miscellaneous .. . 42,591 3 9 Reserve Account, including unexpended load- Interest on investments 1,630 8 1 ing for roads, &c. .. .. 578,555 6 6 | Coal rents and royalties .. .. .. 816 1 Balance of Revenue Account, being net profits j Postponed rent .. . . . . . . 19,230 12 11 from Ist April, 1921 .. .. .. 130,407 11 8 I Rents, &c., written off suspense .. 12,243 510 ; Reductions in capital value of land by Revaluation £ s. d. Board ' .. .. 1,195 0 0 Rents written off by Revalua- • tion Board .. . . 170 5 0 Revaluation Committee expenses . . .. 836 1 0 2,201 6 0 Sinking funds — Public Debt Extinction Act, 1910 .. 44,795 4 11 State-guaranteed Advances Act, 1909 .. .. 1,117,328 6 11 1,162,123 11 10 Cash in Public Account .. 42,508 8 8 I Imprests outstanding . . 4,290 15 5 Investment Account . . 100,000 0 0 146,799 4 1 £12,567,065 10 I £12,567,065 10 1 J. B. Thompson, Under-Secretary for Lands. 2nd February, 1925. J. H. O'Donnell Chief Accountant. I hereby ccrtify that the Statement of Receipts and Payments, Revenue Account, and balance-sheet have been examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, except that—(l) The Revenue Account includes rents due to 30th June, 1924 ; (2) the accounts have been compiled from unaudited copies of journal entries of the District Land Offices sent to Head Office and accepted by Audit ; (3) separate Revenue Account for the Clifton Estate should be included ; (4) the accounts do not include any charge for interest on capital represented by the item " £1,552,100 15s. Bd.< 5 value of Crown lands sold."—Gr. F. C. Campbell, Controller and Auditor-General.

[Pt. IV!.

LAND FOR SETTLEMENTS ACCOUNT (DISCHARGED SOLDIERS SETTLEMENT ACCOUNT). Revenue Account for the Year ended 31st March, 1924. Dr. £ s. d. Or. £ s. d. To Interest on loans .. .. .. 145,915 14 4 By Accrued rents, &c. .. .. 123,726 4 1 Rebates of rent .. .. .. 1,036 12 9 I Accrued interest on sales .. 364 6 1 Remissions of rent, &c. .. .. 1,322 19 11 Miscellaneous .. .. . 342 18 0 Irrecoverable rents .. .. 2,508 5 5 Profit on working of estates .. 1,737 2 0 Reserve for irrecoverable rents ■■ 2,000 0 0 Interest on purchase price—Mataikona Insurance premiums .. .. 10 4 0 Settlement .. .. .. 3,238 10 0 Miscellaneous expenses .. .. 39 3 10 Balance carried down .. .. 32,192 1 9 Sinking fund reserve .. .. 5,870 811 Inquiry Board expenses .. .. 599 1 2 Administration expenses .. .. 1,113 411 Land Purchase Controller — Expenses of Boards, &c. .. .. 821 18 3 Access to settlements — Vote " Expenses " .. .. • • 363 8 5 £161,601 1 11 £161,601 I 11 £ s. d. £ s. d. To Balance brought down .. .. 32,192 1 9 By Adjustment on account of previous Balance from previous years .. 49,983 710 years .. .. .. .. 1,041 2 3 Balance .. .. .. 81,134 7 4 £82,175 9 7 £82,175 9 7 Receipts and Payments Account for the Yhar ended 31st March, 1924. Receipts. Payments. To Cash in Public Account, £ s. d. £ s. d. By Recoupments under the Finance Act, £ s- d. Ist April, 1923 .. 8,207 17 11 1.919, section 4—Sinking fund .. 5,870 811 Imprests outstanding, Ist Acquirement of estates .. .. 707 18 3 April, 1923 .. .. 2,516 18 1 Road access, &c., to settlements .. 24,254 5 0 10,724 16 0 Mount Pisa Estate .. .. .. 9,796 8 1 Receipts from rents .. .. 45,235 8 6 Administration expenses, &c. .. 1,138 16 0 Receipts from sales .. .. 1,517 16 6 ' Land for settlement of discharged Recoveries on account of estates .. 357 18 2 soldiers —Vote " Expenses " .. 2,480 4 5 Mount Pisa Estate •. .. .. 19,968 1 10 Refunds of revenue .. .. 526 3 11 Interest on securities held by Invest- Cash in Public Account, £ s. d. ment Account .. .. .. 169 1 3 31st March, 1924 .. 32,282 3 8 Imprests outstanding, 31st March, 1924 .. 916 14 0 33,198 17 8 £77,973 2 3 £77,973 2 3

B.—l [Pt. IY].

L\ND FOR SETTLEMENTS ACCOUNT (DISCHARGED SOLDIERS SETTLEMENT ACCOUNT) —continued. Balance-sheet as at 31st March, 1924. Liabilities. £ s. d. Assets. £ s. d. Loan Account .. .. .. 3,222,050 0 0 Land .. .. .. .. 2,958,421 6 6 Interest on loans accrued but not due 12,725 6 3 Unpaid purchase price (not yet payable) Sundry creditors— of land .. .. .. .. 9,804 17 0 Consolidated Fund —-For interest due Unpaid purchase price (not yet payable) on loans .. .. .. 145,696 3 1 of buildings .. .. .. 94,998 111 Miscellaneous .. .. .. 2,668 11 1 Unpaid purchase price (not yet payable) Mount Pisa Estate .. .. 246 9 10 of crops, hay, &c. .. .. 76 10 0 Rents paid in advance .. .. 126 6 9 Plant and machinery .. .. 100 0 0 Principal instalments on sales paid in Mount Pisa Estate—Stock, chattels, advance .. .. .. 30 7 7 implements, &c. .. .. .. 15,661 2 0 Principal instalments on buildings paid Sundry debtors—- £ s. d. in advance .. .. .. 21 12 0 Rents, &c. ..231,272 16 7 Unpaid miscellaneous services—Mount Less reserve for irrePisa .. .. .. .. 1,312 2 0 coverable rents .. 2,000 0 0 Rents written off suspense .. .. 4,909 17 4 — 229,272 16 7 Sinking fund reserve .. .. 21,433 13 7 Principal instalments on buildings ■■ 8,486 12 4 Reserve Account, including unexpended Principal instalments on sales of land 721 0 0 loading for roads, &c. .. .. 101,349 11 7 Interest on sales of land .. .. 308 4 2 Insurance premiums .. .. 17 18 8 Interest on purchase price—Mataikona Estate .. .. .. 12,954 0 0 Miscellaneous .. .. .. 256 7 10 Land for Settlement Account — Amount due under section 3, Land Laws Amendment Act, 1922 .. 14,299 7 6 Rents written off suspense .. .. 4,909 17 4 Postponed rent .. .. .. 17,330 0 0 Expenses of Revaluation £ s. d. Committees .. 744 15 5 Capital reductions by Dominion Revaluation Board .. .. 7,445 0 0 Rent written off by Dominion Revaluation Board .. .. 995 5 3 9,185 0 8 Sinking fund .. .. .. 21,433 13 7 Balance of Revenue Account . • 81,134 7 4 Cash in Public Account, £ s. d. 31st March, 1924 ..32,282 3 8 Imprests outstanding, 31st March, 1924 .. 916 14 0 33,198 17 8 £3,512,570 1 1 | £3,512,570 1 1 J. B. Thompson, Under-Secretary. 28th August, 1924. J. H. O'Donnell, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and balancesheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, except —(1) The Bevenue Account includes rents due to 30th June, 1924 ; (2) the accounts have been compiled from copies of journal entries of th? District Land Offices sent to Head Office. —G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IV].

LANDS AND SURVEY DEPARTMENT. GENERAL ACCOUNT. Revenue Account for the Year ended 31st March, 1924. br. Or. £ a. d. To Administration charges— £ s. d. By Accrued rents, &c. .. .. .. 228,710 10 10 Salaries and allowances .. ■■ .. 109,278 14 10 Accrued royalties .. .. .. 14,364 18 4 Costs of surveys, &c. .. .. 28,207 6 0 Accrued interest on advances . . .. 27 4 8 Costs of inspections of Crown and settlement Lease, license, transfer, and other fees .. 2,738 1 9 lands .. .. .. .. .. 13,600 16 0 Registration and other fees .. .. 794 6 3 Advertising .. .. .. .. 2,272 19 1 Unclaimed and forfeited deposits .. .. 69 13 9 Office fittings and requisites .. .. 4,910 15 5 Miscellaneous office fees, &c. .. .. 5,359 18 9 Motor-vehicles —Maintenance and upkeep .. 588 13 7 Administration expenses from other funds .. 67,538 19 2 Instruments, machinery, and plant, mainten- Miscellaneous services, &c., for other Departance and upkeep .. .. .. 329 7 6 | ments .. .. .. .. 43,972 2 5 Postages, telegrams, &c. .. .. .. 5,027 19 4 I Administration expenses —Education endowRent of offices .. .. .. .. 8,823 1 6 ments .. .. .. .. 5,950 11 5 Land Board fees and expenses .. .. 4,275 2 8 J Travelling expenses and allowances .. .. 6,704 16 6 Telephone services .. .. .. 8181911 Office expenses . . .. .. .. 7,280 0 9 Grants, subsidies —Miscellaneous expenses incidental to the administration of Crown lands 23,789 4 9 I Unauthorized expenditure— Salaries and allowances .. 77958 Miscellaneous expenses .. .. .. 3,835 16 0 i Depreciation reserve .. ■■ 2,561 011 -Departmental property written off suspense .. 145 6 4 Inquiry Board expenses .. .. .. 93 10 0 Charges on rents, &c. —- Loan repayments, principal and interest— Local Bodies' Loans Act, £ s. d. 1908 .. .. .. 17,186 0 3 Section 63, Land Laws Amendment Act, 1913 .. 9,613 5 9 26,799 6 0 " Thirds," " fourths," and " halves " •• 15,775 5 7 j " Thirds," &c. —Special roading district .. 1,091 12 10 ! Rebates.. .. .. ■. .. 9,932 13 2 Remissions of rent, &c. .. .. .. 1,894 19 4 Rents, &c., written off suspense .. .. 1,224 4 3 Reserve for irrecoverable rents .. ■. 1,500 0 0 Interest under section 20, Discharged Soldiers Settlement Act, 1923 .. .. .. 55 19 0 | Refunds of revenue •. •. ■ • 248 3 4 | Balance carried down .. .. .. 27,681 7 1 £369,526 7 4 j £369,526 7 4 £ s. d. To Interest on capital expenditure —£38,552 12s. £ s. d. |By Balance brought down .. .. .. 27,681 7 1 at 4} per cent. .. .. .. .. 1,734 17 6 Balance.. .. .. .. .. 25,946 9 7 £27,681 7 1 | £27,681 7 1 Receipts and Payments Account for. the Year ended 31st March, 1924. Receipts. £ s. d. Payments. To Territorial revenue —Rents, royalties, &c. .. 220,722 11 7 By Territorial revenue— £ s. d. £ s. d Lands and Survey vote —Credits under sec- Refunds of rents, royalties, &c. 7,969 5 6 tion 48, Public Revenues Act, 1910 .. 119,807 3 4 "Thirds," "four th s," and Registration and other fees — £ s. d. " halves "to local bodies . 16,039 18 3 Crown-grant fees .. .. 715 16 3 24,009 3 9 Fees under Timber Floating Act, Lands and Survey vote — Act, 1908 .. .. .. 82 10 0 Salaries, contingencies, and expenses of the —■ 798 6 3 Lands and Survey Department .. 274,729 13 3 Miscellaneous ordinary revenue—- Registration and other fees —Refunds of CrownRepayments of advances for j grant fees .. .. .. .. 4 0 0 grass-seed .. 35 1 0 j Miscellaneous ordinary revenue — Repayments of advances for lime 48 310 Refund of grass-seed repay-Water-power licenses .. 278 6 7 ments .. .. .. 0 5 11 Unclaimed deposits .. 69 13 9 Refund of water charges, Lake Wharf dues .. 21 11 3 j Takapuna .. .. 138 7 0 Excess exchange on cheques ..5 6 6 —— — 138 12 11 Rent of Provincial Hall .. 2 10 0 Interest on public moneys—Refunds of reveRates under Hauraki Plains nue, previous year .. .. .. 31 17 6 Amendment Act, 1922 .. 156 9 7 j Unauthorized expenditure— Water charges, Lake Takapuna 580 12 6 I Salaries and allowances .. 779 5 8 Sale of motor-cars .. 182 19 3 j Miscellaneous .. 3,835 16 0 Sale of obsolete stores ..7 4 0 j 4,615 1 8 Miscellaneous receipts .. 453 19 0 Balance transferred to Treasury Adjustment 1,841 17 3 Account .. -. .. .. 39,653 8 2 Interest on public moneys — Interest on adanees for grassseed .. .. .. 2 2 10 Interest on advances for lime .. 9 16 0 11 18 10 £343,181 17 3 £343,181 17 3

B.—l rP r. IVI.

LANDS AND SURVEY DEPARTMENT—9ENERAL ACCOUNT.—continued. Balance-sheet as at 31st March, 1924. Liabilities. Assets. £ s. d. Capital as at Ist April, 1923 — £ s. d. £ s. d. Land .. .. .. .. .. 7,283,681 8 0 Interest-bearing.. .. 38,552 12 0 Unpaid purchase price (not yet payable) of Non-interest-bearing .. 7,228,396 18 2 buildings .. .. .. .. 7,093 11 0 7,266,949 10 2 Unpaid purchase price (not yet payable) of other Merged interests under section 20, Discharged improvements .. .. .. .. 557 17 1 Soldiers Settlement Act, 1923 .. .. 4,890 16 7 Buildings on Kapiti Island .. .. .. 530 0 0 Sundry creditors — Advances.. .. .. .. .. 4,371 12 1 Payments to local bodies under Machinery and equipment on Kapiti Island .. 143 10 0 section 280, Land Act, 1908 802 17 5 Machinery and instruments .. .. 18,093 0 2 Rotorua Borough Council—-Pro- and fittings .. .. .. 14,814 8 4 portion of rents under Ther- Motor-vehicles .. .. .. .. 816 15 0 mal Springs District Act, Bicycle .. .. .. .. .. 20 0 0 1910 .. .. .. 536 .0 8 Rents, &c., written off Suspense .. .. 4,107 4 9 Miscellaneous .. .. 293 5 0 Departmental property written off Suspense .. 122 11 1 Unpaid miscellaneous services 6,185 8 6 Sundry debtors for— £ s. d. 7,817 11 7 Rents .. .. .. 92,970 3 1 Payments in advance — Less reserve for irrecoverable Rents .. .. .. 2,505 7 9 rents .. .. .. 1,500 0 0 Royalties .. .. .. 2,909 13 8 Principal instalments on build- 91,470 3 1 ings .. .. .. 33 4 1 Principal instalments on build5,448 5 6 ings .. .. .. 768 13 2 Rents, &c., written off Suspense .. .. 4,107 4 9 Insurance premiums .. 5 9 4 Departmental property written off Suspense .. 122 11 1 Rates .. .. .. 219 9 6 Depreciation reserve .. .. .. 4,801 2 6 Miscellaneous office fees .. 665 13 10 Treasury Adjustment Account .. .. 124,799 6 4 Royalties .. .. .. 5,997 12 10 Revenue Account Balance — Interest on advances .. 72 0 8 General Account .. .. 25,946 9 7 Miscellaneous services for other Mining Districts Land Occupa- Departments, &c. .. 2,720 2 0 tion Account .. .. 15,074 1 4 Miscellaneous .. ■•. 5,079 10 6 Thermal Springs District Act Administration expenses .. 18 1 4 1910 Account .. .. 8,847 15 7 107,016 16 3 — 49,868 6 6 Postponed rent .. .. .. .. 2,236 4 0 Unexpired season tickets .. .. .. 466 4 2 Reductions in capital value of land by Dominion Revaluation Board 100 0 0 Rents written off by Dominion Revaluation Board .. .. 13 10 0 Revaluation Committee expenses .. 312 6 11 — 425 16 11 Imprests outstanding .. .. .. 22 11 0 Cash in Public Account, 31st March, 1924 — Mining District Land Occupation Account •. ■• 15,507 10 4 Thermal Springs District Act 1910 Account .. .. 8,777 14 4 — 24,285 4 8 £7,468,804 15 0 £7,468,804 15 0 J. B. Thompson, Under-Secretary for Lands. 24th October, 1924. J. H. O'Donnell, Chief Accountant. I hereby certify that the Revenue Accounts 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 — (1) The accounts include charges for rent, interest, furniture, and the value of assets transferred from the Marine Department for which the Department possesses no parliamentary appropriation; (2) the Revenue Accounts include rents due for the period Ist July, 1923, to 30th June, 1924; (3) expenditure under the New Plymouth Harbour Endowment Act, 1874, totalling £4,831 17s. 2d., should in the opinion of the Audit Office be included in the Revenue Account and shown as a charge on rents ; (4) Capital Account is overstated (a) by the total amount of loading for roads, &c., and (b) by £2,000 balance of principal unpaid for the purchase of lands in Stewart Island ; (5) instalments of principal included in loan repayments should not in the opinion of the Audit Office be a revenue charge ; (6) expenditure from the Lands Improvement vote (Public Works Fund) absorbed in the Public Works Department accounts should be analysed and portion allocated to Crown lands ; (7) in the opinion of the Audit Office cash balances in the Deposit Accounts of the Receivers of Land Revenue should be shown in the balance-sheet; (8) separate capital liability bearing interest and sinking-fund charges is not shown for expenditure on Crown lands under the Maori Land Settlement Act, 1905. —J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [Pt. IVI.

LANDS AND SURVEY DEPARTMENT —continue*]. MINING DISTRICTS LAND OCCUPATION ACCOUNT. Revenue Account for the Year ended 31st March, 1924. Dr. £ s. d. Or. £ s. d. To Remissions of rent .. .. 8 116 By Accrued rents .. .. . . 1,649 14 5 Balance carried down .. .. 1,641 2 11 £1,649 14 5 £1,649 14 5 £ s. d. £ s. d. To Adjustment on account of previous years 1 8 9 By Balance brought down .. .. 1,641 211 Payments to local bodies under section I Balance from previous years .. 14,237 4 7 280, Land Act, 1908 .. . . 802 17 5 j Balance .. .. .. .. 15,074 1 4 i £15,878 7 6 | £15,878 7 6 Receipts and Payments Account for the Year ended 31st March, 1924. Receipts. £ s. d. Payments. £ s. d. To Balance in Public Account, Ist April, By Refunds of revenue .. .. 23 10 7 1923 .. .. .. .. 14,633 14 7 Payments to local bodies under secReceipts under section 279, Land Act, tion 280, Land Act, 1908 .. 731 19 2 1908 .. .. .. .. 1,629 5 6 Balance in Public Account .. 15,507 10 4 £16,263 0 1 £16,263 0 l THERM AL SPRINGS DISTRICT ACT 1910 ACCOUNT. • Revenue Account for the Year ended 31st March, 1924. Dr. £ s. d. i Or. £ s. d. To Rents payable to Rotorua Borough By Accrued rent .. .. .. 2,020 2 0 Council . . . . 1,924 2 6 Balance carried down . . . . 95 19 6 j £2,020 2 0 £2,020 2 0 £ s. d. £ s. d. To Balance .. .. .. .. 8,847 15 7 By Balance brought down .. .. 95 19 6 Balance from previous years .. 8,751 16 1 £8,847 15 7 £8,847 15 7 Receipts and Payments Account for the Year ended 31st March, 1924. Receipts. £ s. d. Payments. £ s. d. To Balance in Public Account, Ist April, Bv Payments to Rotorua Borough Council 1923 .. .. .. .. 9,933 1 4 " as per contra .. .. .. 3,784 12 0 Receipts under Thermal Springs District Rotorua College and Grammar School.. 1,227 15 0 Act, 1910 .. .. .. 72 8 0 Balance in Public Account, 31st March, Receipts payable to Rotorua Borough 1924 .. .. .. .. 8,777 14 4 Council as per contra .. .. 1,784 12 0 £11,790 1 4 £11,790 1 4

B.—l [Pt. IVj.

LEGISLATIVE DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1924. Expenditure. £ s. d. Income. £ s. d To Salaries .. .. .. 26,913 510 By Balance carried down .. .. 131,103 17 7 Printing, &c. .. .. .. 9,510 17 8 Postages, telegrams, and telephones.. 1,117 12 5 Lighting, heating, &e. .. .. 1,252 3 5 Maintenance of grounds .. .. 155 0 7 Travelling-expenses .. .. 914 3 11 Sundry expenses .. .. 966 17 3 Newspapers, &e. .. .. .. 126 15 8 Payments under Civil List Act, 1920 47,819 1 2 Rent .. .. .. .. 28,103 0 0 Bellamy's— £ s. d. Salaries .. •. 4,412 8 4 Maintenance of staff 601 16 0 Maintenance of glassware, &c. .. 103 0 9 Laundry-work .. 140 5 0 Charwomen, &c. .. 239 0 0 Lighting, heating, &c. 618 19 5 Printing, &c. .. 65 8 0 Depreciation .. 142 11 1 — — 6,323 8 7 Depreciation, Legislative Department .. .. .. 5,964 2 1 Postage-stamp allowance to members .. .. .. 1,917 0 0 Typewriter repairs .. .. 20 9 0 £131,103 17 7 £131,103 17 7 £ s. d. £ s. d. To Balance brought down .. 131,103 17 7 By Excess expenditure over income after Interest on capital— £ s. d. charging interest .. .. 136,127 14 9 Legislative •• 4,808 18 5 Bellamy's .. 214 18 9 — 5,023 17 2 £136,127 14 9 £136,127 14 9 Balance-sheet as at 31st March, 1924. Liabilities. Assets. Capital Aecount— £ s. d. £ s. d. Furniture, fittings, &c. — £ s. d. £ s. d. Legislative .. .. 106,864 19 2 Legislative .. .. 24,695 15 1 Bellamy's .. .. 4,776 8 7 Bellamy's .. .. 1,919 19 2 111,641 7 9 26,615 14 3 Sundry creditors (out- Sundry debtors .. .. 2,530 6 7 standing expenses) .. 420 510 Mechanical appliances, Depreciation Reserve Ac- typewriters .. .. 1,068 15 7 count— Silver, glassware, &e. — Legislative .. .. 22,007 2 2 Legislative .. .. 473 4 7 Bellamy's .. .. 285 2 2 Bellamy's .. .. 3,197 7 1 — 22,292 4 4 3,670 11 8 Treasury Adjustment Ac- General Assembly Library .. .. 77,763 18 7 count .. .. .. 118,313 12 0 Books, &c. (reference) .. .. 4,245 13 0 Publications on hand .. .. 367 13 6 Stationery on hand .. .. .. 277 2 0 Excess expenditure over income .. 136,127 14 9 £252,667 9 11 £252,667 9 11 E. W. Kane, Clerk, House of Representatives. W. Russell, Accountant. 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 for which the Department possesses no parliamentary appropriation, and credits for services rendered to several Departments for which the Departments concerned possess no parliamentary appropriation.—J. H. Fowler, Deputy Controller and. Auditor-General.

B.—l [PT. IV] •

NATIONAL ENDOWMENT ACCOUNT. Statement of Receipts and Payments fob the Year ended 31st March, 1924.

Receipts. Payments. £ s. d, £ s. d. By Expenditure tinder section 17, Land £ s. d. To Cash in Public Ac- Laws Amendment Act, 1912 .. 8,741 19 9 count, Ist April, Refunds of revenue .. .. 1,791 4 4 1923 .. .. 29,356 15 1 Payments for education and old-age Investment Account, pensions .. .. .. 111,125 0 9 Ist April, 1923 .. 82,000 0 0 Cash in Public Ac- —— 111,356 15 1 count 31st Maroh, £ s. d. Rents, &c., from national-endowment 1924 .. .. 49,663 3 0 lands .. .. .. 133,133 11 6 Investment Account, Sales under Section 267, Land Act, 31st March, 1924 75,000 0 0 1908.. .. .. .. 10 0 0 124,663 3 0 Sales under section 16, Land Laws Amendment Act, 1912 .. .. 813 Interest on investments .. .. 1,813 0 0 £246,321 7 10 £246,321 7 10 Revenue Account foe the Year ended 31st March, 1924. Dr. £ s. d. Cr. £ s. d. To Loan repayments, principal and in- By Accrued rents, &c. .. .. 134,919 4 0 terest— Accrued timber royalties .. .. 20,490 1 11 Local Bodies' Loans £ s. d. Accrued coal rents and royalties .. 866 7 7 Act, 1908 .. 4,696 5 3 Interest on investments .. .. 2,141 310 Section 63, Land Laws Amendment Act, 1913 .. 3,696 7 8 8,392 12 11 Administration expenses .. .. 7 ,735 1 2 "Thirds," "fourths," and "halves" 18,005 12 6 Remissions of rent .. .. 449 13 4 Rebates granted .. .. .. 2,314 12 6 Refunds of rent .. .. .. 83 5 4 Sundry costs .. ... .. 917 10 0 Balance carried down .. .. 120,518 9 7 £158,416 17 4 = £158,416 17 4 To Contributions for education and old- £s.d. ~ age pensions .. .. .. 125,252 17 9£s. d. Balance .. .. .. .. 72,136 16 BBy Balance brought down .. 120,518 9 7 Adjustment on account of previous years — £ s. d. Miscellaneous .. 797 11 8 Royalties .. 5,635 15 7 — 6,433 7 3 Balance from previous years .. 70,437 17 7 £197,389 14 5 £197,389 14 5 i Balance-sheet as at 31st March, 1924. Liabilities. £s.d. . Assets. £s. d. Capital, including loading for roads, &c. 4,762,378 19 7 Land .. .. .. .. 4,744,191 7 7 Appreciation in land-values .. 932 13 6 National Endowment Trust Account 19,102 4 3 Sundry creditors .. .. .. 454 7 0 Unpaid purchase price (not yet payRents paid in advance .. .. 652 8 9 able) of buildings .. .. 189 4 6 Royalties paid in advance .. .. 12 18 9 Sundry debtors for rents, £s. d. Rents written off Suspense .. 2,616 18 6 &c. .. .. 50,185 10 10 Endowments payable for old-age pen- Less reserve for irrresions and education purposes .. 124,215 9 0 coverable rents .. 781 7 6 Balance of Revenue Account .. 72,136 16 8 49,404 3 4 Rents written off Suspense .. .. 2,61618 6 Sundry debtors for principal building instalments .. .. .. 35 15 6 Sundry debtors for royalties .. 6,687 3 10 Misceilaneous sundry debtors .. 12,737 18 9 Postponed rent .. .. .. 2,956 1 1 Interest accrued due on investments .. 816 11 5 £ s. d. Cash in Public Account 49,663 3 0 Investment Account .. 75,000 0 0 124,663 3 0 £4,963,400 11 9 £4,963,400 11 9 15th August, 1924. J. B. Thompson, Under-Secretary for Lands. J. H. O'Donnell, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and balancesheet have been duly examined and compared with the copies of journal entries of the District Land Boards, and correctly state the position as disclosed thereby, except that the Revenue Account includes rents due for the period Ist July, 1923, to 30th June, 1924, and that Capital Account is overstated by the total amount the land was loaded for roading, &c., and in the opinion of the Audit Office instalments of principal included in loan repayments should not be a charge against the Revenue Account. —G. F. C. Campbell, Controller and Auditor-General.

7—B 1 [PT. IV!.

B.—l l Pt. IY].

NAURU AND OCEAN ISLANDS ACCOUNTS. Revenue Account for the Yeab ended 31st March, 1924. Dr. £ s. d. Or. £ s. d. To Purchase of phosphate .. .. 18,25115 4By Sales of phosphate .. .. 34,(578 7 0 Freight on phosphate .. .. 15,498 1 7 Brokerage .. .. .. 115 2 3 Sundry expenses, chiefly on phosphates 1,270 1 8 Balance .. .. .. .. 226 9 4 £35,019 18 7 £35,019 18 7 £ s. d. £ s. d. To Balance .. .. .. 226 9 4 By Annual paymerft from British PhosAdministration charges .. .. 375 0 0 phate Commission .. .. 35,849 1 1 Interest on debentures .. .. 30,082 4 4 Interest on sundry investments .. 1,102 6 0 Balance .. .. .. .. 6,687 10 0 Interest on sundries .. .. 419 16 7 £37,371 3 8 i £37,371 3 8 ===== | == ; Appropriation Account for the Year ended 31st March, 1924. Dr. £ s. d. Cr. £ s. d. £ s. d. To Sinking Fund Reserve Account .. 18,619 13 2By Balance, Ist April, 1923 — Balance .. .. .. .. 5,642 4 6 Trading profits .. ~. 2,888 13 9 Interest Account .. 14,685 13 11 17,574 7 8 Revenue Account .. .. 6,687 10 0 £24,261 17 8 £24,261 17 8 Capital Receipts and Payments Account for the Year ended 31st March, 1924. Dr. £ s. d. Or. £ s. d. To Balance, Ist April, 1923 .. .. £34,960 00, By Balance, 31st March, 1924 .. .. £34,900 0 0 Balance-sheet as at 31st March, 1924. Liabilities. £s. d. Assets. £s. d. Capital—Debentures 1 to 12, issued Ist Share (16 per cent.) Nauru and Ocean December, 1920, under Finance Act, Islands phosphate rights .. .. 565,040 0 0 1920, maturing Ist December, 1925. Investment Account .. .. .. 40,000 0 0 Interest 5 per cent., payable Ist June Proportion of annual payment from and Ist December .. .. .. 600,000 0 0 British Phosphate Commission accrued Interest, accrued .. .. .. 9,945 4 4 but not due .. .. .. 27,724 19 10 Sundry creditors (Government Depart- Sinking fund— £s. d. ments) .. .. .. .. 722 8 2 Investments .. .. 7,170 0 0 Sinking Fund Reserve Account .. 24,436 11 10 Cash in Public Account 57 5 5 Appropriation Account .. .. 5,642 4 6 7,227 5 5 Cash in Public Account .. .. 754 3 7 £640,746 8 10 £640,746 8 10 17th March, 1925. A. R. Stone, for Director-General of Agriculture. 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. —J. H. Fowler, Deputy Controller and Auditor-General.

B.—l TPT. IV].

PENSIONS DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1924. Expenditure. Income. To Pensions — £ s. d. £ s. d. £ s . d. War Pensions Act, 1915 1,332,542 15 10 By Credits from National Endowment residue Pensions Act, 1913 .. 1,000,474 0 1 for old-age pensions (Land Act, 1908) .. 37,176 IS II Miners' Phthisis Act, Credits from gold duty (Miner's Phthisis Act, 1915 .. .. 35,988 8 11 1915) .. .. .. .. 3,498 8 5 Civil Service Act, 1908.. 21,014 7 9 Treasury (penalty under Pensions Act, 1913) 18 0 0 Defence Act, 1909 .. 3,133 9 3 Excess of expenditure over income .. 2,460,959 1 3 Vote — Pensions (Epidemic) .. .. 33,711 15 3 Special annuities .. 4,181 18 7 Finance Act, 1919 .. 515 12 0 Judicature Act, 1908 .. 2,666 13 4 Walsh and Others Pensions Act, 1869 .. 50 0 0 Reserves and other Lands Disposal and Public Bodies Empowering Act, 1916 .. .. 78 0 0 Finance Act, 1923 .. 87 10 0 2,434,444 1J 0 Administrative charges— Salaries and temporary assistance .. .. 28,560 7 2 Contributions to Post Office .. .. 15,902 6 4 Travelling-expenses .. 5,698 18 10 Postage, &c. .. .. 2,509 15 5 Pent .. .. 2,255 19 8 Printing and stationery 2,063 1 9 1 Exchange and commission on money-orders 321 1 0 War Pensions Appeal Board—-Expenses, &c. 1,062 4 4 Telephones .. .. 161 8 7 Light, firing, and water 62 7 7 Contingencies .. 191 18 3 Office-cleaning . . 31 7 0 Advertising .. .. 21 4 9 Interpreters' fees .. 2 2 0 Depreciation .. 268 14 2 Transfer and removal of officers .. .. 39 7 2 59,153 I 4 Medical fees .. .. •• 7,597 13 9 Fees for certificate of age .. • • 4 10 9 Loading on life-insurance premiums .. 252 11 9 Grants to recipients of New Zealand Cross .. 50 0 0 Compassionate allowance — F. E. Heslin .. .. .. .. 100 0 0 O. F. Holland .. .. .. 50 0 0 £2,501,652 8 7 £2,501,652 8 7 £ s. d. £ s. d. To Balance brought down .. .. .. 2.460,959 1 3 By Balance after charging interest .. .. 2,461,158 19 1 Interest on capital .. .. .. 199 17 1.0 £2,461,158 19 1 £2,461,158 19 1

B.—l [Pt. IY].

PENSIONS DEPARTMENT —continued. Balance-sheet as at 31st March, 1924. Liabilities. Assets. £ s. d. £ g. d. £ e. d. Capital .. .. .. .. .. 4,442 1 6 Office furniture and equipment 3,693 2 8 Reserve for depreciation .. .. .. 914 I 2 Mechanical appliances .. 840 10 6 Creditors— 4,833 13 2 Advances on account of Union £ s. d. Stationery on hand .. .. .. 692 710 of South Africa .. .. 184 8 10 Sundry debtors — Sundry .. .. .. 17,343 12 3 Advances on account of Com17,528 1 1 monwealth .. .. 13,988 .1 9 Instalments paid but not cleared by Treasury 2,821 18 8 Advances on account of Unpaid pensions— Canada .. .. 106 9 5 Pensions Act, 1913 — Government Departments .. 38,114 5 7 Old-age .. £2,422 18 5 : - 52,208 16 9 Widows' .. 761 6 4 High Commissioner's Imprest Account .. 14,697 17 5 Military 121 7 6 Pensions prepaid— —— 3,305 12 3 Pensions Act, 1913 — War Pensions Act, 1915 .. 48,308 15 2 Old-age .. £46,956 16 2 Civil Service Act, 1908 .. 236 11 5 Widows' .. 11,660 10 10 Epidemic pensions.. .. 184 3 3 Military .. 1,808 18 4 Defence Act, 1909 .. 190 17 7 ' 60,426 5 4 Special annuities .. .. 173 17 1 War Pensions Act, 1915 .. 67,448 011 Miners' Phthisis Act, 1915 .. 220 9 5 Epidemic pensions .. 1,799 13 4 Judicature Act, 1908 .. 0 1 4 Miners" pensions .. .. 2,377 7 6 Finance Act, 1919 .. 13 0 0 Civil Service Act, 1908 .. 1,552 11 3 Walsh and other Pensions Act, Defence Act, 1909 .. 143 6 I 1869 .. .. .. 8 6 8 Special annuities .. . • 182 1 0 — 52,641 14 2 Judicature Act, 1908 •• 222 4 4 Treasury Adjustment Account .. .. 2,589,238 15 3 Finance Act, 1919 •• 20 17 8 Finance Act, 1923 -. 12 10 0 Walsh and other Pensions Act, 1869 .. .. .. 4 3 4 134,189 0 9 Accounts prepaid .. .. .. 105 16 10 Excess of expenditure over income .. 2,461,158 19 1 £2,667,586 11 10 £2,667,586 11 10 Pensions Department, 12th September, 1924. G. C. Pache, Commissioner of Pensions. I hereby certify that the attached Income and Expenditure Account and balance-sheet have been duly examined 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, interest, services for which the Department possesses no appropriation of Parliament. —G. P. C. Campbell, Controller and Auditor-General.

B.—l [Pt. IV].

POLICE DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1924. Expenditure. Income. x'o Administrative charges— £ s. d. £ s. d. £ s. d. £ s. d. Salaries .. .. 302,422 17 5 By Subsidies from local bodies .. 2,521 7 3 Rent .. •• 2,161 14 1 Sale of confiscated liquor .. 107 10 0 Office expenses .. 520 13 10 License fees, Arms Act .. 2,193 16 0 Printing and stationery .. 4,512 16 11 Cash seized in gaming raid .. 13 8 1 Postage and telegrams .. 5,811 0 2 Sale of confiscated firearms .. 27 13 6 Telephones .. ■ • 3,667 3 0 4,864 010 House allowances .. .. 20,140 6 1 Excess of expenditure over income .. .. 435,240 2 4 Transfer expenses .. .. 4,178 11 5 Travelling-expenses .. 15,534 710 358,955 10 9 Other charges— Upkeep of bicycles, horses, and motor-vehicles .. 8,835 16 10 Freight, cartage, &c. .. 228 0 0 Clothing, stores, &c. .. 9,794 19 3 Fuel, light, water, scavenging 4,306 12 1 Police prosecutions .. 1,382 15 2 Prisoners'rations.. .. 949 12 10 Maintenance and repairs to buildings, &c. .. .. 11,642 9 0 Rewards •. •. 754 4 3 Medical expenses .. .. 239 14 7 Police examinations • • 151 16 0 Compassionate allowances .. 228 0 0 Legal expenses .. •. 124 10 3 Sundries.. .. 24 16 0 38,663 6 3 Depreciation on— Buildings •. . • 11,120 12 6 Motor-vehicles .. .. 547 18 5 Furniture and fittings .. 404 8 3 Automatic pistols .. 1,044 10 10 Horses .. •. • • 40 11 3 Stores and equipment .. 810 12 2 — — 13,968 13 5 Loss on — Buildings destroyed by fire or sold for removal .. 887 11 0 Mo tor-vehicles sold .. 213 18 6 Stores and furniture lost or destroyed by fire • • 29 16 8 ' — 1,131 6 2 Interest on capital .. •. • • 27,385 6 7 £440,104 3 2 £44«,104 3 2

B.—l [Pt. IV].

POLICE DEPARTMEiN T —continued. Balance-sheet as at 31st March, 1924. Liabilities. £ s. d. Asset*. Capital—Liability to Treasury at Ist April, 1923 608,562 17 9 Land and buildings— £ s. d. £ s. d. Treasury Adjustment Account .. .. 402,089 8 10 Gross value at Ist April, 1923 .. 530,898 4 6 Writings-off Suspense Account .. .. 1,324 7 3 Additions .. .. .. 13,844 10 7 Sundry creditors .. .. .. .. 4,750 2 5 ——— —-— Depreciation reserve .. .. .. .. 40,196 13 1 544,742 15 1 Value of buildings sold, &c. .. 1,110 9 0 543,632 6 1 Reserves .. .. 27,821 0 0 571,453 6 1 Stores and equipment— Valuation at Ist April, 1923 .. 20,427 3 9 Additions .. .. .. 5,901 19 10 26,329 3 7 Sales .. .. .. 195 2 9 Free issues .. .. .. 4,206 9 2 Destroyed by fire, &c. .. 19 4 9 21,908 6 11 Office furniture and fittings— Valuation at Ist April, 1923 .. 6,015 16 5 Additions, &c. .. .. 418 1 4 6,433 17 9 Destroyed by fire .. .. 10 11 11 6,423 5 10 Motor-vehicles —■ Gross value at Ist April, 1923.. 4,146 4 3 Additions .. .. .. 873 16 11 5,020 1 2 Value of vehicles sold .. 486 1 6 4,533 19 8 Horses—Valuation at 31st March, 1924 .. .. .. .. 143 0 0 Automatic pistols— Valuation at Ist April, 1923 .. 15,789 15 9 Additions .. .. .. 23 1 6 15,812 17 3 Value of pistols sold, &c. .. 22 9 11 — 15,790 7 4 Official stamps on hand .. .. .. 1,210 511 Cash in hands of imprestees .. .. .. 28 3 0 Expenditure paid in Advance Account —Rents of telephones, letter-boxes, &c. .. .. 181 6 3 Sundry debtors .. .. .. .. 1160 Excess of expenditure over income, 1923-24 .. 435,240 2 4 £1,056,923 9 4 £1,056,923 9 4 17th March, 1925. A. H. Weight, 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 against the Department for interest and expenditure on construction and maintenance of buildings for which the Department possesses no Parliamentary appropriation. — J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [Pt. IV].

POST AND TELEGRAPH DEPARTMENT. General Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. Or. £ s. d. To Telegraph Branch loss .. .. 75,297 5 2 By Postal Branch profit .. .. 86,062 1 1 Wireless Branch loss .. .. 11,087 16 8 Telephone Branch profit .. .. 17,936 19 9 Garages .. .. .. 2,060 3 8 Savings-bank Branch profit .. .. 191,932 7 1 Profit and Loss Appropriation Account carried down .. .. .. 207,486 2 5 £295,931 7 11 £295,931 7 11 Profit and Loss Appropriation Account. Dr. £ s. d. Or. £ s. d. To Profits invested in departmental assets 137,111 17 5 By Balance forward .. .. .. 302,059 0 2 Savings-bank Reserve Account .. 200,000 0 0 Profit and Loss Account .. .. 207,486 2 5 Balance .. .. .. .. 172,433 5 2 £509,545 2 7 £509,545 2 7 POSTAL BRANCH. Profit and Loss Account for the Year ended 31st March, 1924. Or. £ s. d. Or. £ s. d. To Working-expenses .. .. 1,009,314 9 4 By Postages .. .. .. 1,053,727 5 3 Depreciation .. .. .. 26,341 4 5 Rents received .. .. .. 5,508 5 4 Assets not fully depreciated, written Private box and bag rents .. 28,478 6 8 off as unserviceable .. .. 196 1 3 Rural delivery fees .. .. 8,479 9 5 Profit before charging interest carried Money-order and postal-note comdown .. .. .. 135,297 14 6 mission .. .. .. 48,106 10 10 Miscellaneous revenue .. .. 26,849 12 0 £1,171,149 9 6 £1,171,149 9 6 £ s. d. £ s. d. To Interest on capital .. .. 49,235 13 5 By Balance brought down .. .. 135,297 14 6 Profit on year's working transferred to Genera! Profit and Loss Account 86,062 1 1 £135,297 14 6 £135,297 14 6 TELEGRAPH BRANCH. Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. Or. £ s. d. To Working-expenses .. .. 625,860 10 7 By Telegraph revenue .. .. 692,869 16 11 Depreciation .. .. .. 75,551 17 8 Miscellaneous .. .. .. 11,137 5 2 Material and stores written off as use- Rents received .. .. .. 2,340 12 1 less, damaged, &c. .. .. 1,525 19 6 Profit before charging interest carried down .. .. .. 3,409 6 5 £706,347 14 2 £706,347 14 2 £ s. d. £ s. d. To Interest on capital .. .. 78,706 11 7 By Profit brought down .. .. 3,409 6 5 Loss on year's working transferred to General Profit and Loss Account 75,297 5 2 £78,706 11 7 £78,706 11 7

B.—l [PT. IY].

POST AND TELEGRAPH DEPARTMENT —continue• TELEPHONE BRANCH. Profit and Loss Account foe the Year ended 31st March, 1924. Dr. £ s. d. Cr. £ s. d. To Working-expenses .. .. 407,001 15 By Telephone revenue .. .. 741,693 18 2 Depreciation .. .. .. 171,931 3 6 Rents received .. .. .. 2,083 2 1 Material and stores written off as useless, damaged, &c. .. .. 4,031 9 7 Profit before charging interest carried down .. .. .. 160,813 5 9 £743,777 0 3 £743,777 0 3 £ s. d. £ s. d. To Interest on capital .. .. 142,876 60 By Balance brought down .. .. 160,813 5 9 Profit on year's working transferred to General Profit and Loss Account 17,936 19 9 £160,813 5 9 £160,813 5 9 WIRELESS BRANCH. Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. Cr. £ s. d. To Working-expenses.. .. .. 13,534 15 2By Revenue on wireless traffic .. 7,474 9 4 Depreciation .. .. .. 3,032 1 3 Loss before charging interest on capital carried down .. .. 9,092 7 1 £16,566 16 5 £16,566 16 5 £ s. d. £ s. d. To Loss brought down .. .. 9,092 71 By Loss on year's working transferred to Interest on capital .. .. 1,995 9 7 General Profit and Loss Account .. 11,087 16 8 £11,087 16 8 £11,087 16 8 SAVINGS-BANK BRANCH. Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. Cr. £ s. d. £ s. d. To Interest credited to depositor's ac- By Interest received counts during the year ended 31st during the year 1,918,538 610 March, 1924 .. .. •.. 1,649,976 4 8 Plus interest acInterest on fixed deposit .. .. crued to 3.lst Management expenses .. .. 90,000 0 0 March, 1924 .. 552,921 11 11 Transfer to General Profit and Loss Account .. .. .. 191,932 7 1 2,471,459 18 9 Less interest accrued on 31st March, 1923 .. 544,433 18 1 1,927,026 0 8 Sundry receipts.. .. .. 4,882 11 1 £1,931,908 11 9 £1,931,908 11 9 SERVICE GARAGES. Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. Cr. £ s. d. To Working-expenses.. .. .. 20,300 18 6By Sales .. .. .. .. 22,216169 Depreciation .. .. .. 3,027 510 Loss before charging interest carried down .. .. .. .. 1,117 7 7 £23,334 4 4 £23,334 4 4 £ s. d. £ s. d. To Balance brought down .. .. 1,117 77 By Loss on year's working transferred to Interest on capital .. .. 942 16 1 General Profit and Loss Acconnt .. 2,060 3 8 £2,060 3 S £2,060 3 8

B.—l [Pt. IV].

Liabilities. £ s. d. Assets. £ s, d. Capital Account—Balance at credit .. .. .. .. •. 406,230 10 6 Stock at stores, District Telegraph Engineers', and workshops, and in transit .. 751,130 15 8 Profits invested in departmental assets .. .. .. .. .. 326,575 18 0 Sundry debtors— _£s. d. Sundry creditors £ s ' d. Other Administrations, on Money-order Account .. 16,324 12 2 Money-order payees, for unpaid money-orders .. .. 93,645 11 6 Government Departments .. .. .. .. 191,953 19 5 Other Administrations, on money-order, postal, and cable Sundry other debtors .. .. .. .. 49,203 15 11 accounts .. .. .. .. .. 75,928 6 10 — ■ 257,482 7 6 Postal-note payees, for unpaid postal notes .. .. 59,758 2 0 Savings-bank AccountSundry other creditors .. .. ■ • •• 278,396 0 6 Investments .. .. .. .. .. .. .. 46,102,780 9 7 Other Government Departments, for balances due on 31st Interest accrued, 31st March, 1924 .. .. .. .. .. 552,921 11 11 March 1924 .. . • •• •• •• 414,545 17 0 War-loan Certificate Account— ■ 922,273 17 10 Investments held in Government loans .. .. .. .. 1,142,060 0 0 Assets written off Reserve Account .. .. .. .. .. 5,753 10 4 Post Office Investment Certificate Account — Savings-bank Account— Investments held in Government loans .. .. .. .. 320,050 0 0 At credit of depositors .. . ■ •• •• •• •• 46,098,420 11 4 Postmasters' balances held .. .. .. .. 1,105,842 13 1 On transfer, New Zealand and other Administrations .. .. .. 24,149 1 10 Cash in bank (Head Office Account) .. .. .. 563,524 14 2 Reserve Fund .. .. •• •• •• •• •• 1,000,000 0 0 1,669,367 7 3 War-loan Certificate Account .. .. .. •• •• •• 1,122,186 9 8 Assets written off Suspense Account .. .. .. .. .. 5,753 10 4 Post Office Investment Certificate Account .. .. .. . ■ 313,342 16 11 Treasury Adjustment Account .. .. .. .. .. .. 722,627 7 11 Postmasters— For advances to Postmasters of stamps, postal notes, British postal orders, Post Office investment certificates, and other documents of value, including stocks held in the General Post Office .. .. .. 624,023 8 4 Depreciation reserve .. . - . • • • • • • • • • 508, 784 0 3 Profit and Loss Appropriation Account .. .. .. .. .. 172,433 5 2 £51,524,173 10 2 £51,524,173 10 2 F. T. R. Johnson, Controller of Accounts. 22nd December, 1924. 6. 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 and sanitation services for which the Department possesses no parliamentary appropriation, and credits for rent of premises for which the Departments concerned possess no parliamentary appropriation. The value of non-departmental Ministerial telegrams and free postages to libraries are not included in the accounts. — G. F. C. Campbell, Controller and Auditor-General.

POST AND TELEGRAPH DEPARTMENT— continued. Balance-sheet as at 31st March, 1924. Receipts and Expenditure on Capital Account.

B—B. 1 [Pt. IYJ.

n As at the | Amounts expended As at the ~ j Capital as at Amounts received, Capital as at ur - 31st March, 1923. j during the Year. 31st March, 1924. • j 1st April, 1923. Year 1923-24. 31st March, 1924. To Expenditure on — £ s. d. £ s. d. £ s. d. By Receipts £ s. d. £ s. d. £ s. d. Telegraph and toll systems, including 1,220,495 18 11 128,097 5 8 1,348,593 4 7 Public Works Fund .. .. 6,371,887 3 0 826,766 14 0 7,198,653 17 0 works in progress Telephone-exchange systems, in- 2,654,561 9 0 646,487 5 10 3,301,048 14 10 eluding works in progress Wireless systems . • • • 44,081 0 0 574 9 6 44,65o 9 6 Buildings and sites .. •• 1,726,259 10 8 108,369 2 9 1,834,628 13 5 Plant at workshops .. •• 9,477 14 8 1,351 11 0 10,829 5 8 Motors, garages, &c 116,912 0 4 32,973 13 8 149,885 14 0 Furniture and fittings .. •• 102,406 7 6 375 17 0 102,782 4 6 5,874,194 1 1 918,229 5 5 6,792,423 6 6 6,371,887 3 0 826,766 14 0 Balance carried to general balnnee-sheet .. .. • • 406,230 10 6 £7,198,653 17 0 £7,198,653 17 0 General Balance-sheet.

B.—l FPT. IVI.

PRISONS DEPARTMENT. AUCKLAND BOOTMAKING INDUSTRY. Manufacturing Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Opening stocks — By Goods to general store .. .. .. 3,305 11 2 Raw materials in store .. 316 9 6 Closing stocks — Raw materials in shop .. 195 6 8 Raw materials in store .. 1,226 0 10 Partly finished goods in shop .. 269 16 3 Raw materials in shop .. 286 2 6 781 12 5 Partly finished goods in shop .. 390 12 9 Loose tools .. .. .. .. 56 8 4 1,902 16 1 Materials and expenses — Loose tools .. .. .. .. 17 11 9 • Leather, nails, rivets, &c. .. 3,242 1 4 Tools and repairs .. .. 64 3 6 Power .. .. .. 24 16 2 Railage .. .. .. 9 17 10 Machine parts, needles, &c. .. 15 13 2 3,356 12 0 Supervision .. .. .. .. 283 6 8 Depreciation on machines .. .. 4 13 5 Manufacturing profit to Profit and Loss Account 743 6 2 £5,225 19 0 £5,225 19 0 Trading and Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Opening stocks —- By Sales .. .. .. .. 1,693165 Finished stocks in store .. 1,025 4 8 Value of boots supplied to prisons 734 17 9 Finished stocks in shop .. 196 15 0 Value of repairs effected .. 476 14 3 1,221 19 8 1,211 12 0 Goods from factory .. .. .. 3,305 112 Manufacturing profit .. .. .. 743 6 2 Net profit .. .. .. .. 965 1 8 Closing stocks in store .. .. .. 1,843 17 11 £5,492 12 6 £5,492 12 6 AUCKLAND TAILORING INDUSTRY. Manufacturing Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Opening stocks— By Goods transferred to general store ~ 4,438 9 6 Raw materials in store .. 2,464 17 7 Closing stocks— Raw materials in shop .. 205 17 7 Raw materials in store .. 1,929 19 0 Partly finished goods in shop .. 60 13 4 Raw materials in shop .. 212 8 8 2,731 8 6 2,142 7 8 Materials and expenses —■ Cloth, tweod, trimmings, &c. .. 1,958 14 7 Buttons, thread, cotton, &c. .. 429 7 4 Machine parts, repairs, needles, &c. .. • • ■ • 7 2 3 Tools and repairs .. .. 10 3 4 Power . • • • • • 18 12 10 Freight, railage, and cartage .. 6 6 7 Timber for repairs and sundries 10 17 1 2.441 4 0 Depreciation on machines .. .. .. 14 2 10 Supervision -. •• •• •• 214 11 0 Manufacturing profit, to Profit and Loss Account 1,179 10 10 £6,580 17 2 £6,580 17 2 Trading and Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s , j. To Opening stocks — By Work done for Mental Hospitals Department .. 806 13 4 Finished articles in store .. 931 19 11 Goods supplied to prisons and institutions .. 3,677 411 Finished articles in shop .. 3 14 6 Manufacturing profit .. .. .. 1,179 10 10 — 935 14 5 Closing stocks—Finished articles in store .. 1,451 2 7 Goodsjfrom factory .. .. .. 4,438 §9 6 Interestjon capital .. .. .. 58 9 2 Net'profit .. •• •• •• 1,731 18 7 £7,114*11? 8 £7,114 11 S

B.—l [Pt. IYI.

PRISONS DEPARTMENT —continued. AUCKLAND MAIL-BAG AND SATCHELS REPAIR INDUSTRY. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. Or. £ s. d. To Working-expenses— By Repair work effected .. .. 1,005 410 Machine parts, needles, and repairs .. 11 11 4 Closing stocks of canvas, twine, &c. .. 170 11 4 Seaming-twine, dees, rings, &c. .. 432 13 9 Sundry expenses .. .. .. 012 4 Supervision .. .. .. 46 19 0 Depreciation .. .. .. 17 0 Profit .. .. .. .. 682 12 9 £1,175 16 2 • £1,175 16 2 AUCKLAND BLOCK AND TILE MAKING INDUSTRY. Working Account tor the Year ended 31st March, 1924. Dr. £ s. d. Or. £ s. d. To Opening stocks— By Sales of blocks and tiles .. .. 139 13 9 Finished articles .. .. .. 331 9 4 Closing stocks — £ s. d. Materials used— £ s. d. Blocks .. .. 237 18 8 Cement .. .. 117 3 0 Tiles .. .. 191 10 0 Dry oxide.. .. 6 6 10 Raw materials .. 7 14 6 123 9 10 437 3 2 Expenses— Cartage .. .. 3 3 2 Sundries .. .. 1 12 10 4 16 0 Overhead expenses— Depreciation on plant 4 12 6 Interest on capital .. 4 3 3 8 15 9 Profit .. .. .. .. 108 6 0 £576 16 11 £576 16 11 AUCKLAND COIR-MAT MAKING INDUSTRY. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Or. . £ s. d. To Opening stocks — By Sales .. .. .. .. 147 17 3 Raw materials .. .. 21 17 7 Closing stocks —- £ s. d. Finished articles .. 27 16 6 Raw materials .. .. 31 10 0 — 49 14 1 Finished articles .. .. 3 0 0 Materials used— 34 10 0 Coir yarn .. .. 88 17 6 Tool replacements .. 3 19 1 Sundries .. .. 0 11 6 93 8 1 Supervision .. .. .. 13 10 0 Profit .. .. .. .. 25 15 1 £182 7 3 £182 7 3 PAPARUA BLOCKMAK ING INDUSTRY. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. Or. £ s. d. To Opening stocks .. .. . ■ 174 16 3 By Sales .. .. .. .. 551 910 Cement purchased .. .. .. 50 9 2 Closing stocks .. .. .. 515 12 7 Supervision .. .. .. 238 6 8 Net profit .. .. .. .. 603 10 4 £1,067 2 5 j £1,067 2 5

B.—l I PT. IVI.

PRISONS DEPARTMENT —continued. WAIKUNE TIMBER INDUSTRY. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. To Opening stocks of timber .. 339 3 7 By Sales of timber .. .. .. 1,254 15 10 Working-bullocks .. .. 189 0 0 Timber supplied to our own institutions 332 8 6 Working-expenses— ] Closing stocks of timber .. .. 542 710 Royalties .. .. 1,281 18 4 | Working-bullocks .. .. .. 139 10 0 Benzine and mill - Loss .. .. .. .. 573 14 8 running charges .. 388 13 10 Railage and cartage .. 128 14 4 Machine parts and re- . pairs .. .. 65 8 11 Tools and repairs .. 16 16 3 Lubricants .. .. 16 7 7 Fodder .. .. 8 8 9 Harness, repairs, &c. .. 6 15 10 Sundry stores and expenses .. .. 104 10 8 2,017 14 6 Purchase of bullocks .. .. 14 10 0 Supervision— Salaries .. . . 179 16 9 Travelling-expenses .. 2 15 0 182 11 9 ! Overhead expenses— Depreciation on plant .. .. 53 1 11 Interest on capital .. .. 46 15 1 j £2,842 16 10 | £2,842 16 10 | — SEATOUN GRAVEL INDUSTRY. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Gr. £ s. d. To Working-expenses — By Sales of gravel .. .. .. 1,666 19 0 Royalties .. .. 501 3 0 Motor-spirits, kerosene, &c. 20 19 11 Elevator expenses and repairs .. .. 16 16 1 Ironwork and sundries .. 22 11 1 Timber .. .. 23 19 5 585 9 6 Profit .. .. .. .. 1,081 9 6 £1,666 19 0 £1,666 19 0 WI TAKO BRICK-MANUFACTURING INDUSTRY. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. To Opening stocks .. .. 538 0 0 By Sales of bricks .. .. .. 1,290 6 4 Working-expenses— Closing stocks .. .. 1,098 16 6 Fuel .. .. 1,029 11 2 Loss on working .. .. .. 1,750 11 2 Railage and cartage .. 406 13 0 Horse-feed .. .. 114 16 10 Lubricants .. .. 110 17 9 Harness and dray repairs, &c. .. .. 54 2 6 Machine parts and repairs .. .. 33 9 11 Tools and repairs .. 14 19 10 Expert services of J. R. Todd, Esq. .. 160 8 4 1,924 19 4 Salaries of burners, foreman, and engineer .. .. .. 830 3 10 Depreciation on plant and buildings .. 463 5 6 Interest on capital .. .. .. 383 5 4 £4,139 14 0 £4,139 14 0

B.—l [Pt. IV].

PRISONS DEPARTMENT— continued. QUARRIES. Working Account for the Year ended 31st March, 1924.

I 1 I I I Dr. | Auckland. Napier. | New Plymouth. ! Totals. Or. Auckland. Napier. J New Plymouth. | Totals. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Opening stocks .. .. .. 358 8 0 20 0 0 122 10 0 500 18 0 By Sales (cash) .. .. .. 15,301 15 9 382 12 2 ! 1,226 13 0 16,911 Oil Horses .. .. .. 210 0 0 .. .. 210 0 0 Sales (credit) .. .. .. 1,161 6 8 .. .. 1,161 6 8 Materials used— Closing stocks .. .. .. 5 15 0 37 10 0 242 0 0 285 5 0 Machine parts, repairs, and renewals 1,691 5 2 .. .. 1,691 5 2 Horses .. .. .. 200 0 0 .. .. 200 0 0 Fuel .. .. .. 577 11 3 .. 6 15 0 584 6 3 Forage .. .. .. 357 13 11 .. .. 357 13 11 Lubricants .. .. .. 247 11 11 .. .. 247 11 11 Explosives .. .. .. 350 9 6 .. 26 8 10 376 18 4 Tools and repairs .. .. 106 4 11 .. 29 7 3 135 12 2 Sundry stores, timber, &c. .. 128 19 8 .. 0 1 6 129 1 2 Direct expenses — Railage and cartage .. .. 802 13 10 .. 7 1 9 809 15 7 Power .. .. .. 273 8 7 .. .. 273 8 7 Blaeksmithing, harness repairs .. 26 15 1 .. .. 26 15 1 Travelling-expenses, Quarry-man-ager .. .. .. 7 4 10 .. .. 7 4 10 Supervision .. .. .. 959 7 1 .. .. 959 7 1 Transfer of materials from other prisons .. .. .. 20 11 3 .. .. 20 11 3 Overhead expenses — Depreciation on plant and buildings .. .. .. 363 1 0 .. .. 363 1 0 Interest on capital .. .. 268 17 6 .. .. 268 17 6 Profit .. .. .. .. 9,918 13 11 400 2 2 1,276 8 8 11,595 4 9 16,668 17 5 420 2 2 1,468 13 0 18,557 12 7 16,668 17 5 420 2 2 1,468 13 0 18,557 12 7

B.—l TPt. IY

PRISONS DEPARTMENT —continued. FARMS. Working Account for the Year ended 31st March, 1924.

[) r j Invercargill. j Paparua. Point Halswell. Waikeria. Wi Tako. To Opening stocks — £ s. cl. £ s. d. £ s. d. £ s. d. £ a. d. Live-stock .. .. .. 6,565 0 0 2,646 12 9 446 11 0 2,850 19 0 412 0 0 Harvested crops .. .. 1,091 0 0 1,729 5 3 .. 1,110 0 0 50 0 0 Unharvested crops . . .. 190 0 0 2,984 0 0 • • 574 0 0 92 10 0 Nursery-trees .. .. .. .. .. 100 0 0 Orchard-trees .. .. .. .. .. 500 0 0 Honey .. .. .. .. .. •. 50 0 0 7,846 0 0 7,359 18 0 446 11 0 5,184 19 0 554 10 0 Purchases of live-stock — Dairy cows .. .. .. 36 16 6 466 15 0 Sheep, lambs, &c. .. .. 1,046 12 8 .. .. 307 3 6 Pigs .. .. .. 10 9 0 Beef-cattle .. .. .. 428 19 6 523 16 6 Working-horses .. .. 124 0 0 35 0 0 .. .. 70 0 0 Dogs, &c. .. .. .. 3 12 6 Poultry .. .. .. .. 10 0 0 .. 1,650 10 2 1,035 11 6 .. 307 3 6 70 0 0 Working-expenses and purchase of farm stores — Milk-production .. .. 154 10 10 19 0 0 68 5 5 28 6 5 Sheep .. .. .. 6 15 1 18 11 10 .. .. .. Pigs .. .. .. 68 9 7 20 12 3 .. 10 10 1 Cropping .. .. .. 136 18 3 471 18 10 Vegetable-garden and orchard .. 89 16 0 6 7 10 .. 292 12 3 Beef-cattle .. .. . . 6 10 6 8 19 1 Working-horses .. •• 43 8 3 61 1 7 .. 116 12 1 144 15 8 Farm, general .. .. 380 14 9 483 16 4 94 13 3 966 2 2 53 7 11 Poultry .. .. .. .. 0 12 3 11 10 5 58 4 0 Apiary .. .. .. •. •. • • 12 18 9 887 3 3 1,091 0 0 174 9 1 1,485 5 9 198 3 7 Supervision— Milk-production .. .. 416 4 0 214 9 1 .. 478 15 0 Sheep .. .. .. 1 15 7 73 6 1 Pigs .. .. .. 10 0 1 26 9 0 .. 4 11 7 Cropping .. .. .. 108 3 9 249 13 9 Vegetable-garden and orchard .. 204 17 0 280 0 0 . . 509 18 5 Farm, general .. .. 891 16 7 230 7 10 345 0 0 261 14 8 Beef-cattle .. .. .. .. 40 10 0 Poultry .. .. .. .. 10 9 8 1,632 17 0 1,125 5 5 345 0 0 1,254 19 8 Transfers from Institutions and other industries — Pigs section .. .. •. 241 17 10 30 6 10 . • 151 9 4 Calves section .. .. 101 7 3 Farm, general .. • • 230 9 10 .. .. 309 8 4 Milk-production .. .. .. 97 17 6 .. 641 1 5 Sheep .. . •• .. 220 0 0 Beef-cattle .. .... .. 57 0 0 Poultry .. .. .. .. 14 5 8 .. 1 18 1 Garden .. .. .. 1 7 3 .. .. 0 8 6 575 2 2 419 10 0 .. 1,104 5 8 Depreciation reserve .. .. 1,113 87 42 20 7 14 0 112 40 420 Interest on capital .. .. 1,763 11 0 670 9 0 36 0 0 963 9 0 227 5 0 Net profit .. .. .. .. .. 45 17 4 2,952 4 6 15,468 12 2 11,743 15 11 1,055 11 5 13,364 11 1 1,054 0 7

B.—l [PT. IYJ.

PRISONS DEPARTMENT—continued. FARMS. Working Account for the Year ended 31st March, 1924.

Summary. £ s. d. Total net losses .. .. .. .. .. 3,997 511 Total net profits .. .. .. .. .. .. 2,998 110 Balance, being excess of losses over profits .. .. .. £999 4 1

Or. Invercargill. Paparua. Point Halswell. Waikeria. Wi Tako. By Sales— £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Milk and dairy-produce .. 2,403 5 4 665 17 1 205 4 8 2,649 8 9 Rams and ewes .. .. 220 4 0 62 12 3 Wool .. .. .. 269 15 11 456 7 1 Lambs .. .. .. 382 13 10 439 12 10 Pigs .. .. .. 261 1 7 370 19 1 182 18 1 327 0 3 0 17 6 Hay and chaff •. .. 43 4 3 Vegetables and fruit .. .. 89 1 3 76 19 5 .. 965 4 6 Skins and hides .. .. 126 6 8 90 10 9 .. 102 13 9 Meat to officers .. .. 148 7 10 80 0 7 .. 133 3 10 Fat cattle .. .. .. 557 19 5 .. .. 240 12 9 Horses .. .. .. 2 17 0 .. .. .. 10 0 0 General farm produce .. .. 266 4 4 23 14 8 5 5 5 57 5 1 42 1 11 Dairy cows .. .. .. .. 35 7 0 Crops .. .. .. .. 929 11 3 Poultry and eggs .. .. .. 57 12 10 17 7 1 118 12 1 Apiary-produce .. .. .. .. .. 18 5 8 Firewood .. .. .. .. .. .. .. 23 5 0 4,771 1 5 3,289 4 10 410 15 3 4,612 6 8 76 4 5 Produce transferred and services rendered to institutions and farms — Milk, &c. .. .. .. 394 10 4 42 10 9 43 1 4 127 3 0 Beef .. .. .. 689 11 6 469 10 4 .. 456 15 2 Mutton .. .. .. 55 4 8 .. 0 13 6 31 13 11 Vegetables and trees .. .. 78 2 0 59 18 5 27 16 6 553 14 9 37 9 9 Fodder .. .. .. 314 5 0 517 9 8 .. 608 0 0 Pork . . .. .. 7 4 6 .. 98 11 1 General produce .. .. .. 0114 020 Horses .. .. .. .. .. .. 26 0 0 Hire of horses, blacksmithing, &e. .. .. .. 233 2 9 1,531 13 6 1,097 5 0 71 13 4 2,135 0 8 37 9 9 Closing stocks — Live-stock— Dairy herd.. .. .. 5,495 0 0 922 0 0 376 0 0 1,839 10 0 Sheep .. .. .. 230 14 0 781 17 0 1 0 0 43 14 0 Pigs .. .. .. 195 11 0 198 9 0 30 0 0 151 10 0 33 10 0 Beef cattle .. .. .. 664 0 0 17 10 0 .. 207 0 0 268 10 0 Working horses .. .. 798 0 0 423 0 0 61 0 0 978 0 0 135 0 0 Dogs .. .. .. I .. 700 Poultry .. .. .. .. 32 18 0 14 5 0 46 19 6 7,383 5 0 2,382 14 0 482 5 0 3,266 13 6 437 0 0 Produce, &c.— Harvested crops .. .. 858 0 0 992 0 0 .. 980 0 0 Unharvested crops .. .. 151 16 0 143 10 3 5 0 689 0 0 227 0 0 Value of vegetable gardens, 178 18 10 204 1 8 .. 1,224 15 0 orchards and nurseries Sundry stores, tools, &c. .. 203 8 1 304 16 6 87 12 10 323 2 6 Eggs, &c. .. .. .. .. 0 2 9 .. 12 3 0 Honey, bees, &c. .. .. .. .. .. 121 9 9 1,392 2 11 1,644 1 11 90 17 10 3,350 10 3 227 0 0 Net losses .. .. .. 390 9 4 3,330 10 2 .. .. 276 6 5 15,468 12 2 11,743 15 11 1,055 11 5 13,364 11 1 1,054 0 7

B.—l [PT. IYI.

PRISONS DEPARTMENT— continued. Institutional Accounts for the Year ended 31st March, 1924.

Addington. Auckland. Hautu. j Invercargill. Napier. . | Paparua. Halswell j Waikeria - Waikune. Wellington. j Wi Tako. Minor Gaols. Totals. _ , . . Dr. £ 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. To opening stocks — In local store .. .. .. .. .. 250 16 5 806 12 7 303 1 0 646 9 10 96 9 4 150 11 9 560 6 9 282 8 10 837 18 7 67 10 3 564 6 4 175 6 0 13 0 8 4,754 18 4 Clothing, bedding, &c. .. 386 14 3 4,649 10 10 510 17 2 4,751 19 7 209 9 0 691 10 8 1,674 2 0 517 2 4 1,351 0 4 319 4 2 1,615 2 9 1,072 18 10 431 3 9 18,180 15 8 Tools .. •• •• 26 5 0 1.089 8 4 73 9 0 642 6 7 29 15 9 201 5 1 217 14 8 37 12 6 866 9 4 172 5 2 123 2 6 391 1 11 134 19 7 4,005 15 5 Live-stock, growing and stored crops .. 65 5 0 233 6 8 1.067 0 0 .. .. 173 10 0 .. .. .. 69 15 0 .. .. 90 0 0 1,698 16 8 729 0 8 6,773 18 5 jl ,954 7 2 6,040 16 0 335 14 1 1,216 17 6 2,452 3 5 837 3 8 3,055 8 3 628 14 7 2,302 11 7 1,639 6 9 669 4 0 28,640 6 1 Sundry expenses — Salaries .. .. .. .. 456 13 4 9,764 5 6 810 12 2 5,136 10 3 636 13 4 1,702 18 4 2,878 14 7 825 7 9 4,034 17 4 1,277 11 4 4,889 16 4 1,321 6 6 1,999 12 5 35,734 19 2 Advertising, photos, books, &e. 7 6 8 36 1 4 3 11 0 52 13 3 .. 6 6 0 27 7 6 8 7 3 23 18 6 7 5 8 27 4 4 7 15 8 2 19 0 210 16 2 Lodging-allowance .. .. .. .. 879 18 11 16 6 0 645 15 0 9 3 4 63 8 8 126 17 7 49 2 5 20 9 2 54 6 3 471 6 9 53 5 0 29 4 11 2,419 4 0 Maintenance of prisoners in public hospitals and 20 5 7 212 16 9 8 9 0 242 19 2 32 19 1 23 5 9 96 3 5 45 19 10 87 8 6 17 5 8 126 3 8 52 13 5 85 17 2 1,052 7 0 medicines and medical comforts Office fittings and requisites, postage, telegrams, &c., 7 5 5 163 15 11 22 15 9 112 8 3 9 15 9 23 12 2 66 14 1 13 1 0 68 1 10 55 14 6 33 11 0 39 1 9 38 15 1 654 12 6 printing and stationery Expenses prison farms and works, equipment and .. 320 0 11 67 4 1 364 1 5 9 18 5 | 27 4 0 140 1 6 25 3 8 12 10 0 128 18 10 78 11 4 68 8 2 88 18 7 1,331 0 11 instructional work, and allowances to instructing officers Clothing, bedding, furniture, uniforms, and ac- 12 3 7 270 3 1 29 9 10 768 7 4 5 18 6 26 7 2 125 1 2 97 2 5 161 2 9 117 15 1 49 7 5 12 4 9 26 3 7 1,701 6 8 coutrements ' Assistance to discharged prisoners, gratuities to 10 8 11 360 14 2 19 17 6 295 15 0 3 15 6 45 6 0 100 19 5 61 3 6 140 18 4 13 14 3 22 9 0 2 9 0 10 4 6 1,087 15 1 short-sentenced prisoners, and prisoners' industry earnings Fuel light power, and water .. .. .. 148 0 5 1,097 1 6 16 2 2 739 19 11 122 7 5 168 7 1 533 19 2 250 12 6 321 14 5 21 2 5 282 5 8 125 18 0 454 2 5 4,281 13 1 Rations •• 55 17 11 3.715 17 9 719 6 1 1,799 4 8 232 3 8 639 10 4 1,080 16 1 376 1 7 988 0 1 1,448 17 11 1,045 14 1 670 3 7 2,323 2 10 15,094 16 7 Sanitary services 6 12 2 283 15 4 10 17 9 180 19 1 10 6 8 30 1 5 69 8 0 36 8 3 32 8 8 35 6 11 36 15 5 29 0 0 59 19 4 821 19 0 Telephone services 14 13 11 23 1 6 .. 22 13 0 11 4 0 7 10 3 45 11 4 27 5 10 51 18 2 .. 30 6 1 0 7 6 46 3 9 280 15 4 Temporarv Warders and Matrons 55 19 10 1.741 10 2 276 0 6 954 11 6 123 8 4 294 13 9 379 12 0 152 9 8 1,137 15 3 741 111 717 15 10 51 5 0 70 9 8 6,696 13 5 Transfer of prisoners .. .. 10 7 3 416 2 4 36 11 11 384 14 6 17 15 6 62 11 0 114 13 9 57 15 4 114 18 10 105 1 10 171 4 2 7 5 5 155 15 2 1,654 17 0 Convevance of prisoners on release 3 15 1 144 5 4 32 3 8 308 17 1 7 6 10 15 1 10 49 1 3 7 11 9 86 5 2 42 11 5 74 19 8 29 7 8 47 15 1 849 1 10 Vehicles, purchase and upkeep .. 119 1 0 41 1 8 67 3 1 .. .. 27 17 11 13 0 0 118 11 0 31 12 0 276 15 2 2 16 0 .. 697 17 10 Forage freight, and cartage, and contingencies .. 017 10 27 60 333 43 19 8 100 400 826 17 68 153 15 39 701 33 16 2 110 12 6 273 13 8 Allowances and expenses of departmental officers 12 12 2 46 16 7 38 0 7 86 8 8 1 13 4 12 4 5 138 4 1 27 16 8 136 13 4 92 17 10 283 17 2 16 14 8 35 1 5 929 0 11 and transfer of officers and families j — 823 0 1 19,622 14 1 '2,151 12 11 12,207 0 10 1,235 9 8 3,152 8 2 6,009 5 4 2,091 16 1 7,538 16 7 4,206 7 7 8,625 3 2 2,523 18 3 5,584 17 5 75,772 10 2 Maintenance of buildings .. .. .. .. 412 14 4 j .. 416 6 4 129 6 5 .. 107 12 5 .. .. .. 272 4 0 .. 775 19 5 2,114 2 11 Produce transferred from other prisons and general 28 14 1 2,558 15 7 250 9 4 1,996 13 6 54 4 6 355 4 3 1,410 0 1 322 13 6 1,617 14 4 728 17 6 770 2 0 536 3 0 524 2 3 11,153 13 11 Boot repairs effected in bootshop.. .. 476 14 3 j .. .. .. .. .. .. .. .. .. 476 14 3 Depreciation reserve .. .. 341 16 0 3,930 18 11 8 5 0 1,381 14 1 73 10 0 205 2 9 1,472 2 10 254 5 1 913 14 1 91 1 9 617 6 0 439 17 6 1,486 4 8 11,215 18 8 Interest on capital .. 673 19 4 8,955 14 6 83 8 6 3,513 18 4 280 2 6 381 9 4 3,093 3 4 434 17 9 1,900 7 0 109 1 7 2,164 5 6 673 9 5 3,376 2 6 25,639 19 7 Proportion of overhead burden .. 69 14 0 2,802 13 1 229 14 0 1,469 4 0 143 13 0 475 0 0 1,093 15 0 260 5 0 797 2 0 449 6 0 758 1 0 385 7 0 425 12 9 9,359 6 10 2,666 4 2 j45,539 3 2 4,677 16 11 27,025 13 1 2,252 0 2 5,786 2 0 15,638 2 5 4,201 1 1 15,823 2 3 6,213 9 0 15,509 13 3 6,198 1 11 12,842 3 0 164,372 12 5 Cr. ; Bv Credits for work .. .. 2 17 8 .. 184 14 6 86 6 8 .. 26 14 0 .. .. 1,354 2 5 3,454 9 3 1,164 12 9 411 18 0 .. 6,685 15 3 Sundry sales .. .. 13 12 0 .. .. 75 7 6 .. 136 11 0 .. .. .. .. 269 11 4 .. .. 495 1 10 Closing stocks — In local stores . 223 1 2 886 5 11 .. 913 16 0 80 15 1 140 9 9 410 17 2 284 18 9 802 8 3 503 12 3 451 3 11 249 17 11 13 15 1 4,961 1 3 Clothing beddin<* &c . . ! 340 19 2 4,592 13 5 528 19 2 4,363 10 1 221 7 0 681 8 1 1,248 12 7 616 6 9 1,049 3 10 862 9 6 1,077 0 0 1,087 15 0 899 0 5 17,569 5 0 Tools and materials '.. 25 9 0 572 18 3 135 6 11 263 7 11 29 15 9 199 11 4 184 9 2 44 9 6 188 8 11 239 5 1 226 0 0 330 3 9 126 4 9 2,565 10 4 Live-stock, stored and growing crops .. .. 41 5 0 267 3 4 1,906 0 0 .. .. 132 15 0 .. .. .. 261 0 0 .. .. 160 0 0 2,768 3 4 Net cost of institutional upkeep .. .. '2,019 0 2 39,220 2 3 1,922 16 4 21,323 4 11 1,920 2 4 4,468 12 10 13,794 3 6 3,255 6 1 12,428 18 10 892 12 11 12,321 5 3 4,118 7 3 11,643 2 9 129,327 15 5 12,666 4 2 45,539 3 2 4.677 16 11 27,025 13 1 2,252 0 2 5,786 2 0 15,638 2 5 4,201 1 1 15,823 2 3 |6,213 9 0 15,509 13 3 6,198 1 11 12,842 3 0 164,372 12 5 1 I i I

B.—l [PT. IV].

PRISONS DEPARTMENT—contmned. Overhead Burden Account for the Year ended 31st March, 1924. Dr. £ s. d. Cr. £ a. d. To Opening stocks of rations, &c., general stores .. 2,148 7 6 By Transfers of stores to various prisons and instiSundry expenses (including Head Office rent)■. 13,337 S 1 tutions .. .. .. 4,04< 6 3 Depreciation reserve .. .. .. 35 5 0 Closing stocks of rations, &c., in general stores 2,114 7 6 Balance divided amongst prisons on basis of prison population .. .. .. 9,359 6 10 £15,521 0 7 £15,521 0 7 Other Administrative Expenses Account for the Year ended 31st March, 1924. Dr. £ s. d. Cr. £ s. d. To Crimes Amendment Acts— By Total expenditure .. .. .. 0,494 110 Administrative expenses.. .. .. 437 13 9 Payment to prisoners' dependants .. 5,436 10 3 Probation Branch — Allowances to honorary Proba- £ s. d. tion Officers .. .. 261 0 0 Administrative expenses and advances to probationers .. 206 5 1 Printing and stationery, Probation Officers .. .. 11 5 10 Postage, telegrams, &c. .. 15 10 3 494 1 2 Miscellaneous — Special allowances ex r/ratia ■ ■ 100 0 0 Travelling-expenses in Australia 25 16 8 125 16 8 £6,494 1 10 £6,494 1 10 General Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Net losses on various under- By Net profits on various undertakings—- takings— Paparua Farm .. .. 3,330 10 2 Auckland Quarry .. .. 9,918 13 11 Invercargill Farm .. 390 9 4 Auckland mail-bag and Waikune Sawmill .. .. 573 14 8 satchels repair industry .. 682 12 9 Wi Tako Brickworks .. 1,750 11 2 Auckland tailoring industry.. 1,731 18 7 Wi Tako Farm .. .. 276 6 5 Auckland block and tile 6,321 11 9 making industry .. 108 6 0 Excess of profits over losses .. .. 13,470 8 9 Auckland Coir-mat-making industry .. .. 25 15 1 Auckland Bootmaking industry .. .. .. 965 1 8 — 13,432 8 0 Napier Quarry .. .. 400 2 2 New Plymouth Quarry .. 1,276 8 8 Paparua blockmaking industry 603 10 4 Point Halswell Farm.. .. 45 17 4 Waikeria Farm .. .. 2,952 4 6 Seatoun gravel industry .. 1,081 9 6 6,359 12 6 £19,792 0 6 £19,792 0 6

9—B. 1. [PT IV].

B.—l [Pt. IY].

PRISONS DEPARTMENT —continved. Balance-sheet as at 31st March, 1924. Liabilities. Assets. £ s. d. £ s. d. £ s. d. Capital .. .. .. .. • ■ 693,106 5 4 Land .. .. . 144,835 18 10 Treasury Adjustment Account .. .. 147,002 19 1 Leasehold .. .. .. 14,063 611 Sundry creditors .. .. .. .. 6,730 13 10 — 158,899 5 9 £ s. d. Buildings .. .. .. .. 498,254 6 3 Depreciation reserve .. 27,641 13 6 Fixed plant .. .. .. 22,824 15 11 Add amount reserved during Loose tools .. .. .. 2,565 10 4 year .. .. .. 10,691 8 5 25,390 6 3 38,333 1 11 Furniture and fixtures — Lyttelton Prison Reserve Suspense Account .. 2,539 17 6 General prisons and institutions 7,825 16 9 Stores written off Suspense Account .. .. 162 8 1 Offices .. .. .. 1,624 17 7 Profits on undertakings .. .. .. 13.470 8 9 9,450 14 4 Equipment— Clothing and bedding .. 16,005 13 2 Arms and accoutrements .. 803 17 0 Library and school-books .. 759 14 10 Band instruments .. .. 230 0 0 Stamps and stationery .. 86 12 3 17,885 17 3 Transport— Motor-vans and accessories .. 649 5 10 Lighters .. .. .. 1,064 0 0 1,713 5 10 Farm assets — Shares and debentures .. 211 5 2 Implements and machinery .. 8,982 7 0 Loose tools .. . • 249 6 3 Live-stock .. .. 15,087 7 6 Unharvested crops .. .. 1,934 2 0 Harvested crops .. .. 3,815 0 0 Value of vegetable gardens and orchards .. ■■ 1,874 18 10 Sundry farm-produce, stores, harness, &c. .. .. 669 13 8 Value of apiary and dairy accessories.. .. .. 133 15 6 32,957 15 11 Stock-in-trade — Quarries —Metal, spawls, &c... 285 5 0 Briekmaking—Bricks .. 1,098 16 6 Sawmilling—Timber .. 542 7 10 Block and tile making—Blocks and tiles .. .. 945 1 3 Other stocks in workshops .. 1,067 9 9 — — — 3,939 0 4 Stocks in general stores .. 8,617 9 7 Stocks in local stores .. .. 4,961 1 3 13,578 10 10 I Sundry debtors .. .. .. 2,891194 Accounts paid in advance .. .. 99 5 1 Cost of administering Crimes Amendment, Offenders' Probation Acts, &c. .. .. 6,494 110 Cost of Invercargill works .. 463 10 I Cost of institutional upkeep .. 129,327 15 5 — 136,285 7 4 £901,345 14 0 £901,345 14 6 Bth December, 1924. M. Hawkins, Controller-General of Prisons. I hereby certify that the Institutional Accounts, Profit and Loss 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 on capital, and for the erection and maintenance of buildings for which the Department possesses no parliamentary appropriation. The various working and Profit and Loss Accounts bear no charges for administration or prison labour. Certain Audit requirements as regards future balance-sheets have been communicated to the Department. — J. H. Fowt.ee, Deputy Controller and Auditor-General.

B.—l [Pt. IV] •

PUBLIC WORKS DEPARTMENT. NATIONAL DEVELOPMENT ACCOUNT (PUBLIC WORKS FUND). Income and Expenditure on Capital Account for the Year ended 31st March, 1924. Construction and Improvement of Roads. Expenditure. £ s. d. I Income. £ s. d. To Expenditure on roads, bridges, &c., By Recoveries on account of expenditure including subsidies to local j of previous years — bodies— Auckland Road District .. 175 8 10 Whangarei Road District .. 95,531 12 9 Wellington Road District .. 12 5 0 Auckland Road District 142,224 6 11 Greymouth Road District .. 1,500 0 0 Tauranga Road District .. 25,530 11 10 Gisborne Road District .. 80,866 8 2 1,687 13 10 Taumarunui Road District .. 62,243 14 10 Balance, being excess of capital exStratford Road District.. .. 111,819 14 8 penditure over capital income on Napier Road District .. .. 19,993 10 5 roads, &c., transferred to— Wellington Road District .. 82,298 0 5 National Develop- £ s. d. Nelson Road District .. .. 27,601 3 7 ment Account .. 781,922 5 5 Greymouth Road District .. 32,759 9 1 Roadmen's huts, &c. 230 16 2 Christchurch Road District .. 15,545 111 782,153 1 7 Dunedin Road District .. .. 17,087 14 7 Invercargill Road District .. 19,698 10 11 733,200 0 1 Compensation for injuries .. .. 1,578 0 0 Advertising tenders, &c. . . 145 9 2 Engineering surveys .. . . 984 6 3 Roadmen's huts, &c. . ■ 230 16 2 Subsidies under section 276, Native Land Act .. .. .. 19 9 2 Expenditure under section 16 (1), Native Land Amendment and Native Land Claims Adjustment Act, 1923 .. .. .. 4,500 0 0 Reinstatement of works damaged by floods (portion chargeable to capital) .. .- 43,182 14 7 £783,840 15 5 £783,840 15 5 Roads and Other Works on Goldfields and Mineral Lands. Expenditure. £ s. d. Income. £ s. d. To Net expenditure on construction of By Balance, being excess of capital exroads, tramways, and tracks in penditure over capital income for mining districts, on prospecting- j year on goldfields, roads, &c., transtracks, and on general works— ! ferred to National Development Auckland District .. .. 759 14 2 Account .. .. .. 3,074 13 9 Nelson District • .. . . . . 435 7 9 Greymouth District . 1, 248 14 4 Invercargill District . . . . 630 17 6 £3,074 13 9 £3,074 13 9

B—l [PT. IYJ.

PUBLIC WORKS DEPARTMENT—continued. NATIONAL DEVELOPMENT ACCOUNT (PUBLIC WORKS FUND} —continued. Income and Expenditure on Capital Account foe the Year ended 31st March, 1924 —contd. Construction and Improvement of Harbour-works. Expenditure.. £ s. d. Income. £ s. d. To Net expenditure on— By Balance, being excess of capital exWharves, jetties, landings, &c. — penditure over capital income for £ s. d. year on harbour-works, &c., transWhangarei District.. 1,868 7 10 ferred to National Development Auckland District .. 574 7 2 Account .. .. .. 0,409 12 5 Nelson District .. 501 3 11 Greymouth District 1,689 2 11 4,633 1 10 River navigation—lmprovements and protective works— Auckland .District .. 60 0 0 Stratford District .. 419 10 0 Wellington District.. 750 0 0 Greymouth District 27 6 0 1,256 16 0 Harbour-works and improvements— Nelson District .. .. 519 14 7 £6,409 12 5 £6,409 12 5 Lands Improvement. Expenditure. £ s. d. Income. £ s. d. To Net expenditure on— By Balance carried down, being excess of Reclamation works— capital expenditure over capital re-Sand-dune areas .. .. 1,004 18 9 ceipts for year on lands improveForeshore, Kohukohu .. .. 648 8 6 ments .. .. .. .. 18,616 16 5 Drainage-works— Subsidies, &c. .. .. -• 2,470 2 2 Experimental .. .. • • 201 13 6 Roads, &c., works —- Hauraki pastoral areas .. • • 6,963 14 4 Water-races— Annan .. .• •■ 607 16 9 Levin .. . • ■ • 50 0 0 Stop-banks— Piako 196 9 11 Taieri .. • • • • 3,500 0 0 Tokatoka .. .. •• 2,474 14 4 River-erosion — Whakatane .. . • • • 58 14 3 Spottis Creek .. .. • • 331 15 2 Watershed conservation— Waikaremoana .. • • 108 8 9 £18,616 16 5 £18,616 16 5 £ s. d. By Adjustments of previous years— ' £ s. d. To Balance brought down .. .. 18,616 16 5 Expenditure on Lands Department drainage works — Swamp Land Drainage, 1914-17 .. 4,563 19 7 Hauraki Plains Settlement, 1907.. 5,070 0 0 Balance transferred to National Development Account .. .. 8,982 16 10 £18,616 16 5 £18,616 16 5

B.—l TPt. IY].

PUBLIC WORKS DEPARTMENT—continued. RAILWAY-CONSTRUCTION (PUBLIC WORKS FUND). Income and Expenditure on Capital Account for the Year ended 31st March, 1924. Expenditure. I Income. To Net expenditure on— £ s. d. ißy Recoveries on account of expenditure of previous £ s. d. Kaihu Extension .. .. 3,335 19 11 years .. .. .. .. .. 1,106 12 7 Huarau Northwards .. .. 297,664 7 0 Credits for the amount of expenditure on lines handed Whangarei Branch .. . . 15,061 10 7 over to the Railway Department, and of expendiWaipu Branch .. .. . . 3,894 0 9 ture on open lines — Huntly Branch .. .. 11,073 3 7 Land claims, &c.— Waihi-Taneatua .. .. 221,962 13 3 Waiuku Branch £ s. d. Gis borne-Napier .. .. 120,866 2 9 Railway .. 431 6 1 Waikokopu Branch .. .. 63,291 11 5 Culverden-Waiau 85 1 6 Opunake Branch .. .. 71,243 13 4 South Island Main Stratford Main Trunk .. .. 53,828 3 0 Trunk— Glenhope-Murchison .. .. 22,566 16 7 Picton Southwards, Otira-Bealey .. .. .. 96,598 17 0 Wharanui Sec-Westport-Tnangahua .. .. 1,051 3 9 tion .. .. 510 0 0 Greymouth - Point Elizabeth .. 3,529 15 6 1,026 7 7 Orepuki-Waiau.. .. .. 39,242 2 4 Sections previously Lawrence-Roxburgh .. .. 77,822 19 9 opened— Land claims, damages on losses on Helensville North - goods in transit, and miscel- wards— laneous .. .. .. 388 8 1 Bickerstaffe SecSurveys, new lines and lines not tion . . .. 438 0 0 specified .. .. .. 1,9719 9 Sections opened during year— Kaihu Valley Extension .. 91,399 8 1 Ngapuhi Northwards - Okaihu Section .. 197,056 15 11 Napier to GisborneEskdale Section 167,619 5 3 Greymouth - Point Elizabeth .. 74,145 10 9 530,221 0 0 531,685 7 7 Less recoveries on account of sections previously opened— Foxton to Waitara and Moturoa - Sentry Hill Deviation .. 225 0 0 Napier to Woodville and Palmerston North .. 694 13 3 South Island Main Trunk— Picton Southwards .. 126 10 1 Waipawa Northwards ~ 3 18 0 Marton -Te Awam utu .. 25 0 0 Waiuku Branch .. 41 11 3 In vercargill-Kings - ton, including Lake Wakatipu steamers .. 50 0 0 1,166 12 7 530,518 15 0 531,685 7 7 Balance, being excess of capital expenditure over capital income for the year transferred to Railway Construction Account .. .. .. .. 573,707 10 9 £1,105,392 18 4 £1,105,392 18 4

B.—l [Pt. IY]

PUBLIC WORKS DEPARTMENT—continued. IRRIGATION AND WATER-SUPPLY—SCHEMES UNDER CONSTRUCTION (PUBLIC WORKS FUND). Income and Expenditure on Capital Account foe the Year ended 31st March, 1924. Expenditure. £ s. d. Income. £ s. d. To Manuherikia scheme .. 11,454 1 9 By Balance transferred to Irrigation ConManuherikia scheme (upper) .. 875 13 0 struction Account, being excess of Ardgour .. .. .. .. 2,549 3 5 expenditure over income for year .. 91,311 18 5 Last Chance .. .. 12,264 1 7 Roaring Meg .. .. .. 759 16 11 Maniototo .. .. .. 27 10 0 Upper Taicri .. .. .. 27 9 3 Barnscleugh .. .. .. 4,946 13 5 Teviot .. .. .. .. 19,803 0 1 Bengerburn .. .. .. 312 13 4 ' Tarras .. .. .. .. 38,193 11 1 Hawea Flat .. .. .. 8 14 8 Arrow River .. .. .. 1 19 4 Surveys and general .. .. 87 10 7 £91,311 18 5 £91,311 18 5 TIMBER-SUPPLY AND SAWMILLS—KATIKATI ACCOUNT (PUBLIC WORKS FUND). Income and Expenditure on Capital Account for the Year ended 31st March, 1924. Expenditure. £ s. d. Income. £ s. d. To Expenditure on survey; acquisition By Sale of timber .. .. .. 542 0 0 of timber-area rights; purchase Miscellaneous credits .. .. 12 13 3 of mill, plant, and tramway ; and Balance, being excess of capital exgeneral— penditure over capital receipts, transAcquisition of timber-area rights ; ferred to Timber-supply and Sawpurchase of mill, plant, and tram- mills Account .. .. .. 4,172 0 7 way .. .. .. 4,500 0 0 Legal expenses incidental to above 14 17 1 Annual rental .. .. 15 0 0 Miscellaneous .. . • .. 196 16 9 £4,726 13 10 £4,726 13 10 PUBLIC BUILDINGS (PUBLIC WORKS FUND). Income and Expenditure on Capital Account for the Year ended 31st March, 1924. Expenditure. £ s. d. Income. £ s. d. To Parliamentary buildings .. .. 3,123 18 8 By Amounts transferred to Departments Departmental buildings and offices.. 5,317 14 0 asunder:— Workshops, stores, and garages .. 900 17 11 £ s. d. Other Government buildings— Health .. .. 7,591 6 11 Courthouses .. .. •• 2,481 6 3 Education .. 014 2 Prisons . •• •• 27,897 411 internal Affairs .. 44 1 8 Police .. •• 13,243 8 4 Justice.. .. 2,975 8 9 Postal and telegraph .. .. 106,356 9 3 Mental Hospitals 26,540 19 5 Agricultural .. .. •• 175 5 3 Police .. .. 13,374 8 1 Mental hospitals .. .. 29,694 13 1 Postal and TeleHealth and hospital institutions .. 7,255 15 8 graph .. 108,395 7 9 Prisons .. 26,484 8 10 Printing and Stationery .. 253 0 11 Customs .. 1,467 16 7 Agricultural .. 282 0 3 — 187,409 13 4 Balance, being excess of capital expenditure over capital income transferred to— Parliamentarv £ s. d. buildings .. 3,123 18 8 Government Houses Ministerial residences Workshops, stores, and garages .. 900 17 11 Departmental buildings and offices .. 5,012 3 5 9,037 0 0 £196,446 13 4 £196,446 13 4

B.—l |TT. IYI.

PUBLIC WORKS DEPARTMENT —continued. PLANT, MATERIAL, AND STORES (PUBLIC WORKS FUND) Income and Expenditure on Capital Account for the Year ended 31st March, 1924. Expenditure. £ s. d. Income. £ s. d. To Expenditure, including salaries, wages, . By Recoveries charged to miscellaneous &c., on— £ s. d. public works — Plant .. .. 25,688 17 11 Issues, hire and depreciation on Material and stores 39,187 16 6 plant .. .. .. 25,713 9 8 64,876 14 5 Issues, including overhead charges, Balance, being excess of capital income material, fro. .. .. 88,429 16 7 over capital expenditure for year, transferred to — £ s. d. Plant Account .. 24.11 9 Material and Stores Account .. 49,242 0 1 — 49,266 11 10 £114,143 6 3 £114,143 6 3 PUBLIC WORKS, DEPARTMENTAL (PUBLIC WORKS FITND). Income and Expenditure on Capital Account for the Year ended 31st March, 1924. Expenditure. Income. To Net expenditure for year — £ s. d, By Income as under—Salaries .. .. .. .. 71,964 8 6 FeesExtra engineering, clerical, and draughting, Inspection of electrical in- £ s. d. £ s. d. and office assistance .. .. .. 9,830 12 3 ■ stallations .. .. 17 16 0 Travelling and transfer expenses, &c. .. 12,007 14 9 Preparation of power licenses 51 6 6 Expenses of Commissions generally .. 43 8 5 Water-power licenses .. 395 911 Equipment and other allowances .. .. 1,689 0 7 Commissions of Inquiry on Printing and stationery, lithographic work, behalf of local bodies .. 37 8 2 plans, periodicals, &c. .. .. 8,328 8 1 502 0 7 Purchase of, and repairs to, instruments, Sales of plans, specifications, office requisites, &c. .. .. .. 444 411 &c., and general .. .. .. 211 2 4 Work done by High Commissioner's staff .. 900 0 0 Departmental expenditurePostages, telegrams, telephone communica- Proportion applied to — tions, rent of private letter-boxes and bags 5,910 0 6 Roads (Maintenance Account) 1,700 0 0 Law charges and legal expenses .. .. 58 8 5 Domains (Maintenance AcCost of preparation of reports on New count) .. .. 150 0 0 Zealand hydro-electric schemes .. .151 2 6 Buildings (Maintenance AcSundries .. .. .. .. 515 4 7 count) .. .. 350 0 0 Bents of offices throughout iSlew Zealand . . 8,535 0 0 2,200 0 0 Balance carried down, being excess of capital expenditure over capital income for year .. 117,464 10 7 £120,377 13 6 £120,377 13 6 £ s. d. £ s. d. To Balance brought down .. .. .. 117,464 10 7 By Recoveries on Account of expenditure of preInterest at 4! 2 per cent, on capital value of vious years— departmental library (£650) .. .. 29 5 0 Expenses of Commission, Lums- £ s. d. den Town Board .. .. 8 16 0 Proportion of salary of caretaker, Government Buildings, Stratford .. .. .. 60 0 0 68 16 0 Balance transferred to Departmental Account .. .. .. . 117,424 19 7 £117,493 15 7 £117,493 15 7

B.—l [PT. IYJ.

PUBLIC WORKS DEPARTMENT —continued. MAINTENANCE OF PUBLIC BUILDINGS (CONSOLIDATED FUND). Income and Expenditure Account foe the Year ended 31st March, 1924. Expenditure. \ income. £ s. d. £ s. (1. £ s. d. ] By Services and supplies for other Departments 2,908 2 9 To Salaries .. .. .. 5,113 (i 2 Recoveries from other Departments for mainAccident compensation, &c. .. J,212 15 4 tenance .. .. .. .. 51,618 13 8 Drainage and water rates .. 340 12 6 Freight and cartage .. .. .. 599 18 8 Maintenance— £ s. d. Government Houses .. 3,521 13 9 Rents recovered .. .. 8,187 18 11 Government buildings .. 76,269 12 7 Rents assessed against GoParliamentary Buildings .. 2,721 12 9 vernment Departments .. 73,575 14 7 Telephone services .. .. 371 3 5 81,763 13 6 Rents paid for Government Interest on advances to Kairuru Quarry Comoffices .. .. .. 7,250 19 9 pany .. .. .. .. .. 371 2 4 Travelling expenses and allowances .. .. .. 846 5 6 Wages — Overseers and staff workmen .. .. 834 5 0 Advertising and sundries .. 114 5 5 Subsidy — Chatham Island steamer service .. .. 56 5 0 Proportion of departmental expenditure to cover cost of supervision .. .. 350 0 0 99,002 17 2 Depreciation (2 per cent.) — Departmental buildings and offices (£531,380 7s. 2d.) .. 11,027 12 2 Parliamentary Buildings (£403,680 13s. lid.) .. 8,073 12 4 Government Houses (£50,007 Is. lOd.) .. .. 1,000 2 10 Ministerial residences (£13,185) .. .. 263 14 0 Workshops, stores, and garages (£.19,269) .. .. 385 7 8 20,750 9 0 Balance carried down—Excess of income over expenditure for year .. .. .. ..17,508 4 9 £137,261 10 11 £137,261 10 11 £ s. d. £ s. d. To Interest on capital (4-J per cent.) —• By Balance brought down .. .. .. 17,508 4 9 Kairuru Quarry loan (£6,185 ss. 4d.) .. 278 6 9 Balance, being excess of expenditure over Departmental buildings and income after charging interest on capital .. 51,122 8 5 offices — £ s. d. Land and buildings (£822,609 7s. 2d.) ..37,017 8 5 Furniture and fi 11 in g s (£11,967 12s. lOd.) .. 538 10 10 Parliamentary Buildings— Land and buildings (£503,680 13s. lid.) .. 22,665 12 8 Government Houses — Land and buildings (£108,343) .. .. 4,875 8 10 Furniture (£14,140) .. 636 6 0 Ministerial residences — Land and buildings (£32,185) .. .. 1,448 6 6 Furniture (£5,988) .. 269 9 2 Workshops and garages — Buildings (£19,269) .. 867 2 1 68,318 4 6 Expenditure on account of previous years — Wages of overseers .. .. .. 31 11 3 £68,630 13 2 J £68,630 13 2

B.—l [PT. IVI.

PUBLIC WORKS DEPARTMENT—continued. MAINTENANCE AND IMPROVEMENTS OF ROADS, ETC., (CONSOLIDATED FUND). Income and Expenditure Account foe the Year ended 31st March, 1924. Maintenance and Improvement of Roads, etc. Expenditure. Income. To Net expenditure on roads, bridges, &c., By Income from— £ s. d. including subsidies to local bodies— • : Rents from ferries .. .. 40 0 0 Salaries, wages, ma- Tolls from ferries .. .. 264 1 11 terials, &c.— £ s. d. £ s, d. Hire of equipment .. .. 257 4 0 Whangarei district 150 0 0 Interest on loan to Gore Borough Auckland district .. 2,724 9 8 Council at 6 per cent, on £2,450 Tauranga district .. 6,355 8 10 2s. Bd. .. .. .. 147 0 2 Gisborne district .. 4,194 2 3 Balance, being excess of expenditure Taumarunuidistrict 7,115 5 4 oyer income .. .. .. 03,428 19 7 Stratford district .. 5,915 18 3 Napier district .. 2,448 16 7 Wellington district 867 12 5 Nelson district .. 3,340 9 6 Greymouth district 19,964 15 7 Christchurch di strict .. .. 1,742 11 8 Dunedin district .. 450 14 7 55,270 4 8 Grants and subsidies gi to local bodies— us* Whangarei .. 200 0 0 Auckland .. 442 10 0 Gisborne .. .. 802 0 0 Taumarunui .. 230 0 0 Wellington .. 210 0 0 Nelson .. .. 1,795 3 10 Greymouth .. 2,671 12 1 Christchurch .. 200 0 0 Dunedin .. 505 10 0 7,056 15 11 Departmental expenditure —Propor- | portion of cost of supervision, &c... 1,700 0 0 Interest on capital—4| per cent, on loan to Gore Borough Council (£2,450 2s. Bd.) .. .. 110 5 1 £64,137 5 8 £64,137 5 8 Maintenance of River Improvements. Expenditure. Income. £ s. d. To Contribution towards maintenance of By Balance .. .. .. .. 9,029 9 7 Waihou and Ohinemuri Rivers improvement— £ s. d. Contributed to 31st March, 1923 .. 7,913 5 9 Contribution due 1923-24 .. 1,116 3 10 £9,029 9 7 £9,029 9 7 GOVERNMENT AND OTHER DOMAINS (CONSOLIDATED FUND). Income and Expenditure Account tor the Year ended 31st March, 1924. Expenditure. t Income. To Net expenditure on— £ s. d. £ s. d. By Balance, being excess of expenditure £ s. d. Government domains — j over income for the year .. .. 4,904 2 7 Salaries .. .. 4,326 5 0 Wages .. .. 3 3 2 Coal, coke, water, &c. .. .. 72 14 6 Flower-seeds, bulbs, plants, &c. .. 77 18 1 Garden tools, &c. .. 125 3 0 Repairs to buildings, cartage, and sundries .. 18 18 10 Cost of supervision (allocated proportion of departmental expenditure) .. .. 150 0 0 4,774 2 7 Other domains and works— Grants towards the improvement of domains .. 75 0 0 Subsidies towards wards improveof domains .. 55 0 0 130 0 0 £4,904 2 7 £4,904 2 7

10— B. 1 [PT. IV].

B.—l TPT. IVI.

PUBLIC WORKS DEPARTMENT —continued. IRRIGATION AND WATER-SUPPLY SCHEMES IN OPERATION (PUBLIC WORKS FUND). General Balance-sheet as at 31st March, 1924. Liabilities. \ Assets. Public Works Fund—- £ s. d. | Dams, weirs, water-races, £ s. d. £ s. d. Capital expenditure to 31st March, j &c. — 1924 .. .. .. .. 178,545 710 | Ida Valley SectionConsolidated Fund — j Proportion ManorExcess of maintenance burn dam and and interest charges j head-races .. 49,070 0 0 over receipts— £ s. d. I Main water-races .. 96,615 11 0 Maintenance, less re- j Distribution waterceipts .. .. 535 5 7 races .. .. 12,246 11 4 Interest .. .. 20,432 8 1 j 157,932 2 4 20,967 13 8 Galloway Section — Depreciation Reserve Account .. 229 19 2 | Proportion ManorSundry creditors— | burn dam and Ida Valley .. .. .. 368 7 1 j head-races .. 10,408 0 0 Galloway .. .. .. 2 0 0 Dip Creek divertingweir .. .. 1,090 4 7 Main water-races.. 7,295 8 0 18,793 12 7 176,725 14 11 Staff accommodation .. .. 1,140 0 0 J Telephone system .. .. .. 800 0 0 j Stocks of material on hand .. .. 250 0 0 178,915 14 11 Part interest during construction capii talized .. .. .. .. 10,216 4 2 ' Sundry debtors (sales of water) .. 3,227 8 7 | Profit and Loss : Accumulated loss to date .. .. .. .. 7,754 0 1 £200,113 79 j £200,113 7 9

B.—l [PT. IV] •

Net Revenue Account.

PUBLIC WORKS DEPARTMENT— continued. IRRIGATION AND WATER-SUPPLY (PUBLIC WORKS FUND).—SCHEMES IN OPERATION: IDA VALLEY AND GALLOWAY SCHEMES. Profit and Loss Account. Gross Revenue Account.

1921-22. 1922-23. 1923-24. 1921-22. 1922-23. 1923-24. Management and operation — Sales of water — £ s. d. £ s. d. £ s. d. Ida Valley section — £ s. d. £ s. d. £ s. d. Ida Valley section .. .. •• 1,905 3 4 2,207 7 4 \ o ion i§ q Salaries .. .. .. .. 57 7 4 90 11 11 89 0 0 Galloway section .. .. •• 126 9 11 271 4 7 J Wages, horse allowances, and other costs 995 0 3 1,077 3 10 1,789 5 6 of maintenance Galloway section — Salaries .. .. .. .. 15 5 2 21 5 0 Wages, horse allowances, and other costs 217 11 6 252 13 7 268 16 8 of maintenance Office rent .. .. .. . • 10 0 0 10 0 0 10 0 0 Maintenance staff cottages .. .. .. 45 0 0 Gross profit on working, transferred to Net 736 9 0 981 17 7 973 16 7 Revenue Account 2,031 13 3 2 >47$ 11 11 3,130 18 9 2,031 13 3 2,478 11 11 3,130 18 9

1921-22. 1922-23. j 1923-24. 1921-22. I 1922-23. 1923 24. Total. . ■ I " j Interest on capital outlay at 4 J per cent, per £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. annum (one-half charged against revenue Gross profit on working as per 736 9 0 981 17 7 973 16 7 2,692 3 2 and one half against capital) — Gross Revenue Account At 31st March, 1921, capital outlay was 3,092 1 11 .. .. j Net loss .. .. .. 2,42i) 6 3 ' 2,437 15 4 2,886 18 6 7,754 0 1 £137,426 12s. 2d. At 31st March, 1922, capital outlay was .. 3,343 0 8 £148,579 2s. 7d. At 31st March, 1923, capital outlay was .. .. 3,781 1 6 £168,047 15s. 7d. Interest on depreciation reserve .. .. j .. 21811 603 Depreciation Reserve Account .. .. j 73 13 4 73 13 4 73 13 4 j 3,165 15 3 3,419 12 11 3,860 15 1 3,165 15 3 3,419 12 11 | 3,860 15 1 10,446 3 3

B.—l [Pt. IV].

PUBLIC WORKS DEPARTMENT—continued. TIMBER-SUPPLY AND SAWMILLS (PUBLIC WORKS FUND).—WHATORO SAWMILL. Trading and Profit and Loss Account from Date of commencing Operations on 17th December, 1920, to 31st March, 1924. Trading Account. l)r. £ 8. d. Or. £ s. d. .£ s. d. To Milling .. .. .. .. 5,412 11 1 By Transfer to GovernOperating stores and supplies . . 4,973 J9 10 ?nent works .. 40,292 15 5 Logging and royalties .. .. 17,041 19 5 Cash sales .. .. 2,347 1 3 Timber purchased and delivered .. 17,(595 13 8 48,639 10 8 45,124 4 0 Value of stock of timber on band .. 10,763 10 10 Gross profit, to Profit and Loss Account 20,279 9 6 £65,403 13 6 £65,403 13 6 Profit and Loss Account. I)r, £ s. d. Cr. £ s. d. To Salaries .. .. .. .. 1,877 911 By Gross profit from Trading Account .. 20,279 9 6 Tre-velling-expenses .. •• 588 18 11 Interest on capital .. .. 2,973 17 10 Depreciation on plant, buildings, tramlines, &c. .. .. . 6,242 5 2 Net profit carried down .. •• 8.596 17 8 £20,279 9 6 £20,279 9 6 To Fire losses. £s. d. £ s. d. £ s. d. Milling .. .. 4,111 15 4 By Net profit brought down .. .. 8,590 17 8 Operating stores and supplies .. .. 535 16 11 4,647 12 3 Balance after providing for interest on capital and replacement of losses byfire .. .. .. .. 3,949 5 5 £8,596 17 8 | £8,596 17 8 Balance-sheet as at 31st March, 1924. Liabilities. Assets. Head Office- £ s. d. £ s. tt. Value of plant, &c., after £ s. d. £ s. d. For capital advances 28,751 1 0 providing for depreeiaFor interest accrued .. 2,973 17 10 tion and writing-off as 31,724 18 10 per Profit and Loss Sundry creditors .. .. .. 865 6 11 Account-— Accumulated profit .. .. .. 3,949 5 5 Engines, haulers, boilers, Writings-off Suspense Account.. .. 4,647 12 3 planers, and tools .. 2,052 8 1 Wire ropes, wheels, belting, rails, shafting, &c. 1,133 15 7 Benches .. .. 1,496 5 0 Mill buildings .. .. 1,224 9 4 Huts and offices .. 605 16 5 Telephone-line and watersupply .. .. 90 4 4 Tram-lines .. .. 287 15 10 — 6,890 14 7 Fire Loss Suspense Account .. .. 4,647 12 3 Value of operating stores on hand .. 778 18 5 Value of stock of timber on hand .. 16,763 16 10 £ s. d. Debtors for timber sales .. 12,057 11 4 Sundry debtors .. 48 10 0 12,106 1 4 £41,187 3 5 £41,187 3 5

B.—l [Pt. IVI.

PUBLIC WORKS DEPARTMENT—continued. General Balance-sheet as at 31st March, 1924.

Treasury Adjustment Account: —- National development— £ s. d. £ s. d. Construction of Roads and Bridges vote .. .. 740,648 12 2 Harbours Improvements vote .. .. .. 6,324 10 5 Lands Improvements vote .. .. .. .. 18,181 15 1 Construction of roads on goldfields .. .. .. 7,717 511 — 772,872 3 7 Railway Construction vote .. .. .. .. .. 540,134 19 5 Irrigation and Water-supply vote— Schemes in operation .. .. .. .. 19,537 15 6 Schemes under construction .. .. .. .. 89,024 8 6 — — 108,562 4 0 Public Buildings Construction vote .. .. .. .. 742 7 4 Timber-supply and Sawmills vote .. .. .. .. 6,586 9 4 Departmental vote .. .. .. .. .. 116,708 2 9 Maintenance votes — Maintenance of Roads and Bridges vote .. .. 68,343 15 2 Maintenance of Domains vote .. .. .. 5,102 17 10 Maintenance of Public Buildings vote.. .. .. 11,467 411 84,913 17 11 1,630,520 4 4 Less Plant, Material, and Stores vote .. .. .. .. 53,861 13 4 1,576,658 11 0 Sundry Creditors : — National development— Construction of Roads and Bridges vote .. .. 85,44 5 6 5 Construction of Roads on Goldfields vote . . .. 207 7 9 Harbours Improvements vote .. .. •. 85 2 0 Lands Improvements vote .. .. .. .. 1,212 13 11 86,950 10 1 Railway-construction vote .. .. .. .. .. 76,191 16 9 Irrigation and Water-supply votes— Schemes in operation .. .. .. .. 370 7 1 Schemes under construction .. .. .. .. 19,574 10 5 — 19,944 17 6 Public Buildings Construction vote .. .. .. .. 13,267 4 0 Timber-supply and Sawmills vote .. .. .. .. 865 6 11 Plant, Material, and Stores vote .. .. .. .. 6,128 0 0 Departmental vote .. .. . • • • • • • ■ 1,645 9 2 Maintenance votes — Maintenance of Public Buildings vote.. .. .. 9,695 13 1 Maintenance of Roads and Bridges vote .. .. 5,091 2 5 Maintenance of Domains vote .. .. .. 123 8 6 14,910 4 0 — 219,903 8 5 Depreciation Reserves : — Parliamentary Buildings .. .. .. .. 16,127 4 4 Government Houses .. .. .. .. •. •. 2,000 5 8 Ministerial residences .. .. .. . • •. .. 527 8 0 Departmental buildings and offices .. .. .. .. 19,081 7 8 Workshops, stores, and garages .. .. .. .. 880 3 4 Irrigation and water-supply (schemes in operation) .. .. 229 19 2 38,846 8 2 Writings-off in suspense, as per contra .. .. .. .. .. 5,679 6 9 £12,728,498 4 3

Liabilities. Treasury Capital Account (as at 1st April, JTon-interest-bearing. Interest-bearing, i Totals. 1923)— £ s. d. £ s. d. £ s. d. £ s. d. National development—Construction of .. 3,000 0 0 3,000 0 0 Roads and Bridges vote Railway-construction vote .. .. 6,573,662 5 11 .. 6,573,662 5 11 Irrigation and Water-supply vote— Schemes in operation .. .. .. 175,108 4 5 Schemes under construction .. 225,218 17 1 .. 400,327 1 6 Public Buildings Construction vote .. .. 1,492,272 8 3 1,492,272 8 3 Timber-supply and Sawmills vote .. 2,342 16 8 28,751 1 0 31,093 17 8 Plant, Material, and Stores vote .. 417,051 7 4 .. 417,051 7 4 Departmental vote .. .. .. 1,934,807 13 9 650 0 0 1,935,457 13 9 Maintenance votes— Maintenance of Boads and Bridges vote .. 2,450 2 8 Maintenance of Public Buildings vote.. .. 32,095 12 10 34,545 15 6 9,153,083 0 9 1,734,327 9 2 10,887,410 9 11 _____ _____ _____ 10,887,410 9 11

8.-kL [Pt. IVJ.

PUBLIC WORKS DEPARTMENT—continued. General Balance-sheet as at 31st March, 1924 —continued. Assets. National Development Works (Public Works Eund) — Capital expenditure, 1923-24, on— £ s. d. £ s. d. Construction of roads and bridges .. .. .. .. .. 781,922 5 5 Construction of roads and other works on goldfields and mineral lands .. 7,924 13 8* Lands improvements .. .. .. .. .. .. 8,982 16 10 Construction and improvement of harbour works .. .. .. 6,409 12 5 805,239 8 4 Other Works (Public Works Eund) — Capital expenditure on— Railway-construction — £ s. d. £ s. d. Expenditure to 31st March, 1923 .. .. 46,013,849 0 6f Expenditure during year 1923-24 .. 1,105,392 18 4f Less recoveries, 1923-24, on account of previous years .. .. 1,166 12 7 1,104,226 5 9 Total expenditure to 31st March, 1924 .. .. 47,118,075 6 3 Deduct expenditure on lines opened— To 31st March, 1923 .. .. 39,891,040 5 7f Eor year 1923-24 .. .. 530,518 15 0 40,421,559 0 7 Total Railway Construction Account (unopened lines) .. .. .. .. .. 6,696,516 5 8 Huts, storerooms, and accommodation for workmen .. .. 69,033 11 4 Stocks of stores issued but unused — General .. .. .. .. .. 202,415 13 0 Canteens .. .. .. .. .. 1,449 15 9 Stocks of permanent-way material unused .. .. 202,860 1 4 406,725 10 1 7,172,275 7 1 Irrigation schemes in operation and under construction— Schemes in operation— Expenditure to 31st March, 1923 .. .. .. 168,923 1 10 Expenditure during year 1923-24 .. .. .. 9,742 13 1 Part interest capitalized to 31st March, 1924 .. 10,216 4 2 188,881 19 1 Schemes under construction— Expenditure to 31st March, 1923 .. .. .. 225,218 17 1 Expenditure during year 1923-24 .. .. .. 91,311 18 5 316,530 15 6 — 505,412 14 7 Timber-supply and Sawmills— Katikati Timber-supply Account — Expenditure to 31st March, 1923 .. .. .. 1,783 7 7 Expenditure during year 1923-24 .. .. .. 4,172 0 7 .. 5,955 8 2 Land-drainage works— Expenditure transferred to and recoverable from Lands Department— Swamp Land Drainage, 1914-17 .. .. .. 4,563 19 7 Hauraki Plains Settlement, 1907 .. .. .. 5,070 0 0 .. 9,633 19 7

Buildings. Land. — Value at Additions, , 31st March, 1923. 1923-24. iOTal - Public buildings and land— £ s. d. £ s. d. £ s. d. £ s. d. Parliamentary buildings 100,000 0 0 403,680 13 11 3,123 18 8 506,804 12 7 Government Houses .. 58,336 0 0 50,007 1 10 .. 108,343 1 10 Ministerial residences .. 19,000 0 0 13,185 0 0 .. 32,185 0 0 Departmental buildings, 271,229 0 0 551,380 7 2 5,012 3 5 827,621 10 7 offices and residences Workshops, stores, and .. 19,269 0 0 900 17 11 20,169 17 11 garages Roadmen's huts and ac- .. 3,493 3 10 230 16 2 3,724 0 0 commodation Sawmill buildings and .. 1,830 5 9 .. 1,830 5 9 offices (Whatoro) 448,565 0 0 1,042,845 12 6 9,267 16 2 1,500,678 8 8 — . 1,500,678 8 8 * Includes expenditure of £4,849 19s. lid., 1922-23, not previously taken into National Development Account. t Costs and expenses of raising loan under .Railways Improvements Authorisation Act, 1914, included in previous year's expenditure, now deleted from l'ublic Works Accounts,

B.—l [PT. IV].

PUBLIC WORKS DEPARTMENT—continued. General Balance-sheet as at 31st March, 1924 —continued. A ssets —continued. Furniture and fittings— £ s. d. £ s. d. £ s. d. Departmental buildings and offices .. .. .. 5,460 3 0 Ministerial residences .. .. .. .. .. 6,365 0 0 Government Houses .. .. .. .. 12,946 0 0 — 24,771 3 0 Mechanical office appliances, technical equipment, &c. .. .. .. 5,759 1 0 Departmental Library .. .. .. .. .. .. 650 0 0 —— 31,180 4 0 Plant, machinery, tools, and equipment— Plant, material, and stores vote .. .. .. .. 318,371 17 1 Timber-supply and sawmills vote (Whatoro Sawmill) .. 5,060 810 Workshops, stores, and garages .. .. .. .. 4,971 17 2 328,404 3 1 Materials and stores, &c., unused (other than railway-construction)— National development— £ s. d. Construction of roads and bridges vote .. 32,759 16 5 Lands Improvement vote .. .. 742 9 6 — 33,502 5 11 Irrigation and Water-supply vote— Schemes in operation .. .. .. 250 0 0 Schemes under construction .. .. 16,309 4 3 16,559 4 3 Timber-supply and Sawmills vote (Whatoro Sawmill) — Timber stocks .. .. .. 16,763 16 10 Stores, &c. .. .. .. .. 778 18 5 17,542 15 3 Plant, Material, and Stores vote .. .. .. 49,412 18 5 Departmental vote (official stamps) .. .. 397 10 0 Maintenance vote— Roads and Bridges, &c. .. .. 689 11 3 Public Buildings .. .. .. 2,093 2 4 Government and other Domains .. 322 3 9 3,104 17 4 120,519 11 2 — 448,923 14 3 Loans outstanding— Construction of Roads and Bridges vote .. .. .. .. 4,500 0 0 Maintenance of Roads, &c., vote .. .. .. .. 2,450 2 8 Interest accrued thereon .. .. .. .. 32 4 5 2,482 7 1 Construction of Public Buildings vote .. .. .. 6,185 5 4 Interest accrued thereon .. .. .. .. 92 15 7 6,278 0 11 13,260 8 0 Sundry debtors: — National development— Construction of Roads and Bridges vote .. .. 6,187 16 9 Lands Improvements vote .. .. .. .. 35 3 1 6,222 19 10 Railway-construction vote .. .. .. .. .. 17,713 15 0 Irrigation and Water-supply vote .. .. .. .. 4,205 4 10 Construction of Public Buildings vote .. .. .. .. 0 14 2 Timber-supply and Sawmills vote (Whatoro Sawmill) .. .. 12,106 1 4 Plant, Material, and Stores vote .. .. .. .. .. 1,532 18 6 Departmental vote .. .. .. .. .. .. 531 2 4 Maintenance votes— Public Buildings .. .. .. .. .. 8,611 9 6 Roads and Bridges, &c. .. .. .. .. 254 12 9 8,266 2 3 50,578 18 3 Expenditure paid in advance Maintenance of Public Buildings vote .. .. .. .. .. 25 0 0 Writings-olf Suspense Account: — Timber-supply and Sawmill Account —Whatoro Sawmill (fire loss) .. .. .. .. .. .. .. 4,647 12 3 Stores and equipment (sundry votes) .. .. .. .. 792 10 0 Debtors and sales, &c. (sundrv votes) .. .. .. .. 239 4 6 5,679 6 9 Departmental vote (Public Works Fund): — Unallocated cost of designing and of supervising works, &c. — To 31st March, 1923 .. .. .. .. .. .. 1,934,807 13 9 For year 1923-24 .. .. .. .. .. .. 117,424 19 7 2,052,232 13 4 Maintenance Accounts, 1923-24 :— Irrigation and water-supply-Schemes in operation .. .. .. .. .. .. 2,886 18 6 Public buildings .. .. .. .. .. .. 51,122 8 5 Timber-supply and sawmills— Whatoro Sawmill .. .. .. .. .. .. Cr. 3,949 5 5 Roads and bridges, &c. .. .. .. .. .. .. 63,428 19 7 Government and other domains .. .. .. .. .. 4,904 2 7 Waihou and Ohinemuri Rivers improvement— To 31st March, 1923 .. .. .. .. ... 7,913 5 9 For year 1923-24 .. .. .. 1,116 3 10 9,029 9 7 127,422 13 3 £12,728,498 4 3 || Total to 31st March, 1924. Chas. E. Bennett, Assistant Under-Secretary. J. J. Gibson, Accountant.

B.—l [PT. IYJ.

PUBLIC WORKS DEPARTMENT—continued. I hereby certify that the Income and Expenditure Accounts and general balance-sheets, and the subsidiary accounts and balance-sheets for irrigation schemes in operation and Whatoro Sawmill, 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 accounts include charges against the Department for rent, interest, and assets transferred from other Departments for which the Public Works Department possesses no parliamentary appropriation, and also credits for various services for which the Departments concerned possess no parliamentary appropriation. (2.) The Profit and Loss Account and balance-sheet for irrigation schemes in operation and the Whatoro Sawmill have been prepared in local offices from statements which have not been audited and have been accepted by Audit. (3.) The sum of £163,871 expended on railway-construction on the Kaikohe-Okaihau Section has been transferred out of these accounts, but is not yet included in the Railway Department balance-sheet. (4.) Stocks of timber at Whatoro Sawmill should not be brought in at selling-price. (5.) Complete valuation should be made of existing assets purchased out of the Plant, Materials, and Stores vote and of permanent-way materials which are now shown at book value. (6.) Expenditure under the Lands Improvement vote should be analysed and portion allocated to Crown Lands. (7.) In the opinion of the Audit Office additional interest charges should be brought in to cover the cost of interest actually paid from Consolidated Fund on loans raised and expended on public works. (8.) Separate revenue accounts should be submitted for (a) workshops, (b) revenue-earning lines not yet handed over to the Railway Department, (c) railway-construction canteen, and (d) Katikati milling operations. (9.) The asset represented by accumulated expenditure from departmental vote (£2,052,232 13s. 4d.) should be allocated to the various works upon which the sum has been spent. (10.) The system of accounting for Government stores calls for improvement. The Department has not yet fully complied with the provisions of the Public Revenues Act and Treasury Regulations in this respect. 6. E. C. Campbell, Controller and Auditor-General. SAMOAN LOAN SUSPENSE ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1924. Expenditure. £ s. d. Income. £ s. d. To Interest on loans .. .. .. 2,192 311 By Interest on advances to Samoan AdAccrued interest on loans .. .. 2,296 3 3 ministration .. .. .. 2,192 311 Interest accrued on advances to Samoan Administration .. .. .. 2,296 3 3 £4,488 7 2 £4,488 7 2 Receipts and Payments Account. Receipts. £ s. d. Payments. £ s. d. To Debentures issued .. .. .. 8,000 0 0 By Interest on loans .. .. .. 4.183 11 3 Interest on advances to Samoan Ad- Advances to Samoan Administration.. 8,000 0 0 ministration .. .. 4,183 11 3 £12,183 11 3 £12,183 11 ~3 Balance-sheet as at 31st March, 1924. Liabilities. £ s. d. Assets. £ s. d. Loan capital .. .. .. .. 95,000 0 0 Advances to Samoan Administration .. 95,000 0 0 Accrued interest on loans .. .. 2,296 3 3 Accrued interest on advances .. .. 2,296 3 3 £97,296 3 3 £97,296 3 3 The Treasury, Wellington, 23rd September, 1924. R. E. Hayes, Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—G. E. C. Campbell, Controller and Auditor-General,

B.—l [PT. IV].

STAMP DUTIES DEPARTMENT. Income and Expenditure Account foe the Yeae ended 31st March, 1924. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. 17,393 18 11 By Adhesive stamps .. .. 80,471 12 1 Relieving and other allowances .. 84 0 2 Duty on instruments .. .. 616,706 19 7 Printing and stationery .. .. 1,872 4 9 Death duties .. .. .. 1,347,244 10 10 Postages and telephone subscriptions 1,308 8 5 Gift duty .. .. .. 61,573 2 3 Cost of printing stamps .. .. 9,170 18 7 Crown and Native rates .. .. 323 10 4 Fuel, light, and cleaning .. .. 147 8 5 Fines and penalties .. .. 3,492 6 8 Office and general expenses .. 157 16 4 Impressed stamps .. .. 135,426 15 1 Freight and cartage .. .. 180 12 2 Company licenses .. .. 59,508 3 0 Law-costs .. .. .. 440 13 6 Bank-note duty .. .. 197,557 18 11 Valuation fees .. .. .. 289 3 6 Totalizator-tax.. .. .. 616,844 11 11 Travelling-expenses .. .. 203 14 3 Amusements-tax .. .. 115,056 10 1 Itent of offices .. .. .. 2,51417 1 Miscellaneous receipts .. .. 840 6 1 Petitions .. .. .. 171 4 2 Totalizator inspection .. .. 773 17 6 Depreciation .. .. .. 590 13 10 Balance .. .. .. 3,199,746 15 4 £3,235,046 6 10 £3,235,046 6 10 £ s. d. £ s. d. To Interest .. .. .. 453 17 8 By Balance brought down .. .. 3,199,746 15 4 Balance .. .. .. 3,199,292 17 8 £3,199,746 15 4 £3,199,746 15 4 — I r _ , — Balance-sheet as at 31st Maech, 1924. Liabilities. £ s. d. Assets. £ s. d. Capital as at Ist April, 1923.. .. 10,086 5 2 Deposit Account .. .. .. 135 1 1 Sundry depositors .. .. .. 135 1 1 Office furniture and fitSundry creditors— £ s. d. tings— £ s. d. Refunds .. ..8,694 0 0 Ist April, 1923 ..2,616 17 4 Expenditure.. .. 4,037 13 7 Additions during year 150 0 0 — 12,731 13 7 2,766 17 4 Death and gift duties suspense .. 4,371 1 0 Mechanical applicances— Depreciation reserve .. .. 2,320 17 4 Ist April, 1923 .. 594 5 6 Balance of income over expenditure .. 3,199,292 17 8 Additions during year 180 8 6 774 14 0 Library .. .. .. 175 0 0 Plant and machinery— Ist April. 1923 ..6,700 2 4 Additions during year 170 11 1 6,870 13 5 Stocks of paper and stamps on hand .. 1,405 17 6 Sundry debtors .. .. .. 269,914 5 3 Treasury Adjustment Account .. 2,946,895 7 3 £3,228,937 15 10 £3,228,937 15 10 15th January, 1925. J. Murray, Deputy Commissioner of Stamp Duties. 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 and interest for which the Department possesses no parliamentary appropriation.— J. H. Fowler, Deputy Controller and Auditor-General.

11— B. 1 [PT. IV].

B.—l IPT. IV].

STATE FOREST SERVICE. Income and Expenditure Account foe the Year ended 31st March, 1924. Expenditure. Income. £ s. d. £ s. d. By Timber— £ s. d. £ s. d. To Salaries* .. .. .. .. 16,693 5 2 Royalties.. .. .. 4,342 6 3 General management of State Sales .. .. .. 214,649 9 5 forests— Trespass .. .. .. 59 18 9 Communication expen s e s, 219,051 14 5 printing and stationery .. 1,313 0 1 Leases — Fiscal management expenses 79 14 4 Grazing, &c. .. .. 2,506 14 2 Grazing and forest reconnais- Sawmill-sites .. .. 325 8 3 sance and timber-cruising.. 9,589 14 9 Industrial .. .. 510 7 9 Office rent, light, cleaning, &c. 2,222 2 5 —— 3,342 10 2 Legal expenses .. .. 32 5 9 Permits— Temporary assistance .. 1,267 9 6 Grazing .. .. 62 8 1 Transportation expenses and Miscellaneous .. .. 455 9 4 upkeep of motor-vehicles .. 1,075 17 1 — 517 17 5 Travelling-expenses .. 1,957 2 1 License, lease fees, and miscellaneous .. 863 1 9 17,537 6 0 Opossum revenue.. .. .. .. 3,30J 9 5 Forest-fire prevention— Kauri-gum, sale of, and royalties .. .. 802 17 7 Communication and locomotion expenses .. .. 625 14 5 Wages .. .. .. 1,614 3 9 2,239 18 2 Educational — Forest exhibits .. .. 49 8 7 Photographic records .. 105 8 5 Preparation of departmental bulletins .. .. 341 14 2 ———— 496 11 2 Forest research — Forest ecology .. .. 693 9 6 Silvan management studies .. 277 14 2 Utilization and timber-testing 778 2 7 — 1,749 6 3 Afforestation— Preparation of planting plans and forest extension .. .. 1,481 8 10 Acquisition of indigenous forests— Yearly rent, Otanewainuku Survey District .. .. .. 74 0 0 Grant and subsidies to local bodies— Director's expenses to Forestry Conference .. .. 400 0 0 Grant to Rangitikei County Council.. .. 1,902 0 0 2,302 0 0 Loss on sale, Ranfurly Nursery improvements .. .. .. .. 604 16 10 Depreciation on office equipment, motorvehicles, &c. .. .. .. .. 1,301 11 11 44,480 4 4 | Less cost of administration, national-endow-ment land .. .. .. .. 958 19 9 j 43,521 4 7 Balance carried down .. .. .. 184,366 6 2 £227,887 10 9 £227,887 10 9 £ s. d. £ s. d. To Interest oil debentures and stock .. .. 23,243 010 By Balance brought down .. .. .. 184,366 6 2 Treasury management expenses of stock .. 63 10 2 Interest charged to nurseries and plantations .. 42,066 19 7 Stamp duty on transfers of stock .. .. 115 4 1 Land rental charged to nurseries and plantaSinking Fund Investment Account —Adjust- tions .. .. .. .. .. 1,750 611 ment of interest .. .. .. 17 8 7 Interest on stock and investments .. .. 6,838 7 6 National Endowment Account—Adjustment, Crown Law Office ruling.. .. .. 688 17 1 Sinking Fund Reserve .. .. .. 2,23667 Bad debts reserve .. .. .. 2,500 0 0 Balance to reserve .. .. .. 206,157 12 10 £235,022 0 2 £235,022 0 2 * Field officers' salaries, where possible, have been allocated over field operations.

B.—l [PT. IYJ,

STATE FOREST SERVlCE—continued. Balance-sheet as at 31st March, 1924. Liabilities. Assets. Sundry creditors— £ s. d. £ s. d. £ s. d. £ s. d. National Endowment Ac- Standing forests .. .. .. 33,745,646 0 0 count .. .. 31,800 2 6 Additions, 1923-24 .. .. 443,302 6 0 On open account .. 3,800 13 4 — Interest accrued to 31st 34,188,948 6 0 March, 1924 .. 4,616 15 9 Less reserve at 31st 40,217 11 7 March, 1923 .. 83,594 12 5 Sinking Fund Reserve Ac- Transferred from Income count .. .. .. 2,23667 and Expenditure AcAssets Suspense Account count .. .. 206,157 12 10 reserve .. .. .. 723 15 10 — — 289,752 5 3 Liability for amounts held in deposit .. .. .. 1,127 14 1 33,899,196 0 9 Consolidated Fund—Grants Forest improvements— made .. .. .. 59,250 0 0 Demarcation .. .. 391 7 9 Loan Account —Debentures Roads and tracks .. 310 6 7 and stock issued .. .. 501,171 6 3 Protection improvements 52 4 8 Forest Capital Account .. 36,146,892 2 3 — 753 19 0 Less adjustments of value Plantations and nurseries .. . 1,028,103 7 10 of assets .. .. 311 0 7 Land .. .. .. 1,834,002 10 0 Additions, 1923-24 .. 24,293 0 0 36,146,581 1 8 — 1,858,295 10 0 Increase of lands and Experimental works— forest controlled .. 463,121 13 0 . Sand-dune reclamation .. 3,073 4 11 r 36,609,702 14 8 Westland Forest Experiment Station .. 2,722 4 1 — 5,795 9 0 Departmental property— Buildings .. .. 338 8 9 Field equipment .. 2,302 3 3 Office equipment .. 2,335 14 8 Motor-vehicles .. .. 1,307 1 7 Telephone-lines .. 252 8 9 Fire-fighting equipment .. 250 11 0 Photographic equipment 166 10 6 Reference library and forest exhibits .. 532 8 0 Forest ecology equipment 142 15 9 Timber-testing equipment 176 1 1 Forest atlas .. .. 750 5 4 8,554 8 8 Sinking Fund Investment Account .. .. .. 2,236 6 7 Assets Suspense Account .. .. 723 15 10 Deposit Account, Amounts held in .. .. .. 1,127 14 1 Sundry debtors— State Forests .. .. 251,216 14 11 Nurseries .. .. 32 18 3 Interest accrued on Investment Account .. 1,973 9 8 253,223 2 10 Less reserve for bad and doubtful debts .. 2,500 0 0 250,723 2 10 Cash — In Investment Account .. 144,700 0 0 In Public Account .. 10,913 16 10 In Post Office .. .. 3,212 5 10 In Treasury Stamp Duties Suspense Account .. 93 11 9 — 158,919 14 5 £37,214,429 9 0 £37,214,429 9 0 Notes. (1.) All lands under the jurisdiction of the State Forest Service, including national-endowment lands, have been nominally valued at ss. per acre. (2.) The value of standing indigenous forests has been established by the Director of Forestry. (3.) Plantations have been valued at cost plus compound interest, less returns compounded. E. Phillips Turner, Secretary of Forestry. A. W. Gyles, Accountant. 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.—6. P. C. Campbell, Controller and Auditor-General.

B.—l [Pt. IYJ.

SWAMP-LAND DRAINAGE ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1924. Receipts. £ s. d. i Payments, To Balance at Ist April, 1923 .. .. 3,713 19 8 ' By Kaitaia Drainage I)isDebentures issued under Swamp Land trict — £ s. d. £ s. d. Drainage Act, 1915 .. .. 63,000 0 0 Drainage-works, &c... 9,208 14 8 Interest on surplus funds temporarily Loose tools.. .. 49 10 4 invested .. .. .. 30 11 5 Live-stock .. .. 40 0 0 Rent of buildings .. .. .. 132 6 2 Fuel and stores .. 2,633 13 2 Management and engineering expenses 823 19 10 12,755 18 0 Waihi Drainage District — Drainage-works, &c... 13,231 16 3 Loose tools.. .. 58 4 6 Live-stock .. .. 28 0 0 Fuel and stores .. 1,916 8 4 Management and engineering expenses 791 3 5 16,025 12 6 Poukawa Drainage District— Drainage-works, &c... 92 2 0 Management and engineering expenses 19 8 4 11l 10 4 Hikurangi Drainage trict-Drainage-works, &c... 9,484 4 6 Loose tools.. .. 106 4 8 Fuel and stores .. 4,410 11 5 Management and engineering expenses 907 9 6 — 14,908 10 1 Mangawai Drainage District— Drainage-works, &c... 105 16 8 Management and engineering expenses 7 18 8 113 15 4 Harihari Drainage District— Drainage-works, &c... 2,893 12 11 Management and engineering expenses 287 8 3 — 3,181 1 2 Plant and machinery .. .. 1,621 6 9 Interest on debentures .. .. 12,299 5 5 Cash in Public Account, 31st March, 1924 .. .. .. .. 5,859 17 8 £66,876 17 3 £66,876 17 3

B.—l [Pt. IYI.

SWAMP-LAND DRAINAGE ACCOUNT —continued. Balance-sheet as at 31st March, 1924. Liabilities. ] Assets. Debentures issued under Swamp Land £ s. d. Kaitaia Drainage District— £ s. d. £ s. d. Drainage Act, 1915.. .. .. 331,000 0 0 Drainage-works ..124,267 11 2 Public Works Fund—Land Improvement Interest Account (proporvote .. .. .. .. 4,363 19 7 tion chargeable to disSundry creditors, for interest on deben- trict) .. .. 27,430 1 3 tures .. .. .. .. 4 18 7 151,697 12 5 Interest on debentures accrued but not Waihi Drainage District — due .. .. .. .. 5,938 8 8 Drainage-works .. 51,109 10 10 Sundry creditors —Miscellaneous .. 3,953 14 4 Interest Account (proportion chargeable to district) .. .. 8,347 18 5 59,457 9 3 Poukawa Drainage District — Drainage-works .. 2,727 12 2 Interest Account (proportion chargeable to district) .. .. 807 17 9 3,535 9 11 Hikurangi Drainage District— Drainage-works .. 44,923 13 10 Interest Account (proportion chargeable to district) .. .. 5,190 17 9 —— 50,114 11 7 Mangawai Drainage District — Drainage-works .. 1,872 13 2 Interest Account (proportion chargeable to district) .. .. 224 10 5 2,097 3 7 Harihari Drainage District — Drainage-works .. 3,181 1 2 Interest Account (proportion chargeable to works) .. .. 187 15 5 3,368 16 7 Buildings .. .. .. .. 2,535 17 2 Plant and machinery .. .. .. 60,149 17 8 Loose tools .. .. .. .. 735 5 3 Live-stock .. .. .. .. 147 19 0 Fuel .. .. .. . . 2,324 6 2 Stores on hand .. .. .. 3,431 16 11 Sundry debtors for rent .. . . 4 13 0 Sundry debtors—Miscellaneous .. 0 5 0 Cash in Public Account .. .. 5,859 17 8 £345,461 1 2 £345,461 1 2 J. B. Thompson, Under-Secretary for Lands. J. H. O'Donnell, Chief Accountant. 11th September, 1924. I hereby certify that the Statement of Receipts and Payments and balance-sheet have been duly examined and compared with the copies of journal entries of the Chief Drainage Engineer, Auckland, submitted for audit, and correctly state the position as disclosed thereby. Certain audit requirements as regards future balance-sheets have been communicated to the Lands Department. —G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IYj.

TOURIST AND HEALTH RESORTS DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1924. t Expenditure. £ s. d. Income. £ s. d. To Working accounts — Net loss after By Working accounts — Net profit after charging interest— charging interest— Te Aroha .. .. .. 2,201 13 10 Rotorua electric system .. .. 2,761 13 10 Rotorua baths .. .. .. 9,828 18 3 Rotorua acclimatization .. .. 1,144 4 0 Rotorua Sanatorium .. .. 1,104 2 0 Waimangu round trip .. .. 868 18 8 Rotorua gardens .. .. 3,441 3 2 Waitomo Caves, hostel, and guiding 2,737 6 3 Rotorua water and drainage .. 3,993 11 10 Miscellaneous receipts—Sale of photoLake House, Waikaremoana .. 502 17 9 graphs, advertising, receipts, &c. .. 213 5 11 More re Hot Springs .. .. 177 12 9 Balance—Excess of expenditure over Queenstown .. .. .. 631. 9 10 income, after charging interest .. 35,625 16 5 Glade House and Milford Track . . 1,298 11 8 Miscellaneous reserves .. .. 5,155 15 3 Passenger-booking bureaux .. 1,641 19 7 Sydney and Melbourne agencies .. 3,104 15 2 Head Office — Salaries and wages .. .. 3,607 15 9 Advertising (general) .. 1,060 2 9 Subsidies to inland mails .. 1,458 10 0 Subsidies to Rotorua Borough Council 1,300 0 0 Improvements at Helensville, Maruia, Hot Springs, and Mount Egmont.. 716 10 1 Expenses in connection with Brisbane, Adelaide, Durban, and Vancouver agencies .. .. 105 15 0 Travelling-expenses, rent, postages. telephones, photographs, pamphlets, &c. .. .. .. 1,944 12 6 Depreciation (Head Office) .. 29 17 7 Interest on capital (Head Office and bureaux) .. .. .. 45 10 4 £43,351 5 1 £43,351 5 1 ROTORUA GARDENS. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. Gr. £ s. d. To Salaries and wages .. .. .. 3,208 3 7 By Receipts .. .. .. .. 1,047 5 3 Purchases .. .. .. 149 16 7 Balance carried down .. .. 2,771 2 8 Lighting, repairs, freight, &c. .. 252 8 0 Depreciation .. .. .. 207 19 9 £3,818 7 11 £3,818 7 11 £ s. d. £ s. d. To Balance brought down .. .. 2,771 2 8 By Net loss, to Income and Expenditure Interest on capital .. .. .. 67006 Account .. .. 3,441 3 2 £3,441 3 2 £3,441 3 2 ROTORUA BATHS. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. Gr. £ s . d. To Consumable stores at Ist April, 1923 .. 313 9 0 By Receipts .. .. .. .. 6,073 15 8 Salaries and wages .. .. .. 9,937 10 5 Consumable stores at 31st March, 1924 212 17 0 Purchases .. .. .. 1,473 9 10 Balance carried down .. .. 7,753 1 8 Travelling-expenses, freight, lighting, &c. 904 10 11 Depreciation .. .. .. 1,410 14 2 £14,039 14 4 £14,039 14 4 £ s. d. £ s. d. To Balance brought down .. .. 7,753 1 8 By Net loss, to Income and Expenditure Interest on capital .. .. .. 2,075 16 7 Account .. .. .. 9,828 18 3 £9,828 18 3 £9,828 18 3

B.—l [Pt. IYI.

TOURIST AND HEALTH RESORTS DEPARTMENT —continued. TE AROHA. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. Cr. £ s. d. To Consumable stores at Ist April, 1923 .. 102 14 9 By Receipts .. .. .. .. 1,638 11 1 Salaries and wages .. .. .. 2,471 13 0 Consumable stores at 31st March, 1924 53 16 0 Repairs, lighting, printing and sta- Balance carried down .. .. 1,533 6 0 tionery, cartage, travelling-expenses, &c. .. .. .. .. 471 5 4 Depreciation .. .. .. 180 0 0 £3,225 13 1 £3,225 13 1 £ s. d. £ s. d. To Balance brought down .. .. 1,533 6 0 By Net loss to Income and Expenditure Interest on capital .. .. .. 668 7 10 Account .. .. .. 2,201 13 10 £2,201 13 10 £2,201 13 10 ROTORUA ELECTRIC SYSTEM. Working Account for the Year ended 31st March, 1924:. Dr. £ s. d. Cr. £ s. d. To Salaries and wages .. .. .. 3,041 5 5 By Electric-energy supplied .. .. 8,381 7 3 Purchases .. .. .. 398 17 3 Discounts forfeited .. .. 80 0 7 Lighting, repairs, freights, &c. .. 373 11 10 Miscellaneous receipts .. .. 461 14 0 Depreciation .. .. .. 1,034 2 4 Balance carried down .. .. 4,075 5 0 £8,923 1 10 £8,923 1 10 £ s. d. £ s. d. To Interest on capital .. .. .. 1,313 11 2 By Balance brought down .. .. 4,075 5 0 Net profit to Income and Expenditure Account .. .. .. 2,761 13 10 £4,075 5 0 £4,075 5 0 ROTORUA WATER AND DRAINAGE SYSTEM. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. Cr. £ s . d. To Salaries and wages .. .. .. 1,568 13 8 By Water charges .. .. .. 2,940 17 1 Proportion of amount expended on re- Miscellaneous receipts .. .. 93 14 8 placement of water-mains .. 2,500 0 0 Balance carried down .. 1,568 12 3 Purchases, freights, repairs, printing, &c. 342 2 11 Depreciation .. .. .. 192 7 5 £4,603 4 0 £4,603 4 0 £ s. d. £ s. d. To Balance brought down .. .. 1,568 12 3 By Net loss, to Income and Expenditure Interest on capital .. .. .. 2,424 19 7 Account .. .. .. 3,993 11 10 £3,993 11 10 £3,993 11 10 ROTORUA SANATORIUM. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. Cr. £ s. d. To Consumable stores at Ist April, 1923 .. 160 2 I By Fees receivable .. .. .. 4,626 1 3 Salaries and wages .. .. .. 2,545 0 4 Miscellaneous receipts .. .. 175 14 10 Purchases.. .. .. .. 1,712 5 9 Consumable stores at 31st March, 1924 229 6 4 Lighting, freight, printing, repairs, &c. 1,036 9 5 Balance carried down .. .. 783 0 9 Depreciation .. .. .. 360 5 7 £5,814 3 2 £5,814 3 2 £ s. d. , £ s. d. To Balance brought down .. .. 783 0 9 By Net loss, to Income and Expenditure Interest on capital .. .. .. 321 1 3 Account .. .. .. 1,104 2 0 £1,104 2 0 £1,104 2 0

B.—l [Pt. IV|.

TOURIST AND HEALTH RESORTS DEPARTMENT —continued. ROTORUA ACCLIMATIZATION. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. Gr. £ s. d. To Consumable stores at Ist April, 1923 .. 517 9 By Sale of licenses .. .. .. 1,784 160 Salaries and wages .. .. .. 487 12 8 Miscellaneous receipts .. .. 409 16 9 Purchases .. .. .. 145 8 5 Consumable stores at 31st March, 1924 18 7 6 Repairs, freight, printing and stationery, &c... .. .. .. 148 11 4 Depreciation .. .. .. 204 1 7 Balance carried down .. .. 1,221 8 6 £2,213 0 3 £2,213 0 3 £ s. d. £ s. d. To Interest on capital .. .. .. 77 4 6 By Balance brought down .. .. 1,221 8 6 Net profit, to Income and Expenditure Account .. .. .. 1,144 4 0 £1,221 8 6 £1,221 8 6 WAIMANGU ROUND TRIP. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. Gr. £ s. d. To Consumable stores at Ist April, 1923 .. 45 6 0 By Receipts .. .. .. .. 2,557 19 4 Salaries and wages .. .. .. 1,086 6 8 Consumable stores at 31st March, 1924 48 13 9 Purchases.. .. .. .. 151 16 8 Repairs to launches, &c. .. .. 255 5 3 Depreciation .. .. .. 14 12 6 Balance carried down .. .. 1,053 6 0 £2,606 13 1 £2,606 13 1 £ s. d. To Interest on capital .. .. .. 184 7 4 £ s. d. Net profit, to Income and Expenditure By Balance brought down .. .. 1,053 6 0 Account .. .. .. 868 18 8 £1,053 6 0 £1,053 6 0 WAITOMO CAVES. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. Or. £ s. d. To Consumable stores at Ist April, 1923 .. 142 5 2 By Board and accommodation fees .. 4,420 4 3 Salaries and wages .. .. 1,622 5 3 Caves fees .. .. .. 2,871 5 6 Purchases.. .. .. .. 1,694 11 6 Miscellaneous receipts .. .. 27 10 0 Freight, cartage, repairs, painting, &c. 506 5 10 Consumable stores at 31st March, 1924 206 11 5 Depreciation .. ... .. 290 17 0 Balance carried down .. .. 3,269 6 5 £7,525 11 2 £7,525 11 2 £ s. d. £ s. d. To Interest on capital .. .. .. 532 0 2 By Balance brought down .. .. 3,269 6 5 Net profit, to Income and Expenditure Account .. .. .. 2,737 6 3 £3,269 6 5 £3,269 6 5 LAKE HOUSE, WAIKAREMOANA. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. Gr. £ s. d. To Consumable stores at Ist April, 1923 .. 88 13 1 By Board fees .. ... .. 1,068 12 6 Salaries and wages .. .. .. 463 2 5 Launch and boat hire .. .. 232 0 2 Purchases .. .. .. 630 5 9 Miscellaneous receipts .. .. 14 13 0 Freight, cartage, postages, repairs, &e... 162 13 9 Consumable stores at 31st March, 1924 132 19 8 Depreciation .. .. .. 300 10 3 Balance carried down .. .. 196 19 11 £1,645 5 3 £1,645 5 3 £ s. d. £ s. d. To Balance brought down .. .. 196 19 11 By Net loss, to Income and Expenditure Interest on capital .. .. .. 305 17 10 Account .. .. .. 502 17 9 £502 17 9 £502 17 9

B.—l [PT. IV].

TOURIST AND HEALTH RESORTS DEPARTMENT—continued. MORERE HOT SPRINGS. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. Or. £ s. d. To Salaries .. .. .. 160 0 0 By Receipts .. .. .. .. 175 16 0 Purchases, freight, repairs, &c... .. 24 12 0 Balance carried down .. .. 47 16 4 Depreciation .. .. .. 39 0 4 £223 12 4 £223 12 4 £ s. d. £ s. d. To Balance brought down .. .. 47 16 4 By Net loss, to Income and Expenditure Interest on capita! .. .. .. 129 16 5 Account .. .. .. .. 177 12 9 £177 12 9 £177 12 9 QUEENSTOWN. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. Or. £ s. d. To Consumable stores at Ist April, 1923 .. 10 8 9 By Receipts .. .. .. .. 221 15 5 Salaries and wages .. .. .. 683 0 8 Consumable stores at 31st March, 1924.. 311 10 Repairs, postages, fittings, freight, &c. .. 54 9 1 Balance carried down .. .. 527 17 2 Depreciation .. .. .. 5 5 11 £753 4 5 £753 4 5 £ s. d. To Balance brought down .. . . 527 17 2 By Net loss, to Income and Expenditure £ s. d. Interest on capital .. .. .. 103 12 8 Account .. .. .. 631 910 £631 9 10 £631 9 10 GLADE HOUSE AND MILEORD TRACK. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. Cr. £ s. d. To Consumable stores at Ist April, 1923 .. 189 12 4 By Board fees .. .. .. 2,035 010 Wages .. .. .. .. 1,348 8 3 Miscellaneous receipts .. .. 66 5 6 Purchases.. .. .. .. 903 2 11 Consumable stores at 31st March, 1924 109 13 11 Freight, cartage, repairs, postages, &c. 271 9 9 Balance carried down .. .. 1,014 11 10 Depreciation .. .. .. 512 18 10 £3,225 12 1 • £3,225 12 1 £ s. d. To Balance brought down .. .. 1,014 11 10 By Net loss, to Income and Expenditure £ s. d. Interest on capital .. .. .. 283 19 10 Account .. .. .. 1,298 11 8 £1,298 11 8 £1,298 ]1 8 PASSENGER-BOOK [NO BUREAUX. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. Cr, £ s. d" To Ticket stock (a£ cost) at Ist April, 1923 114 5 0 By Commission earned.. .. .. 3,654 9 3 Salaries .. .. .. .. 2,856 19 7 Miscellaneous receipts .. .. 81 9 11 Rent, lighting, telephones, &c. .. 2,268 6 3 Ticket stock (at cost) at 31st March,l924 112 19 11 Misappropriation of moneys .. 201 5 4 Net loss, to Income and Expenditure Depreciation .. .. .. 50 2 6 Account ~ ~ .. 1,641 19 7 £5,490 18 8 £5,490 18 8 MISCELLANEOUS RESERVES. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. Cr. £ s. d* To Salaries and wages .. .. .. 797 15 9 By Receipts . . .. . . . . 921 14 I Purchases, repairs, freight, &c. .. 316 13 6 Balance carried down .. .. 1,700 10 7 Depreciation . . .. 1,507 15 5 £2,622 4 8 £2,622 4 8 £ s. d. To Balance brought down .. .. 1,700 10 7 By Net loss, to Income and Expenditure £ s. d. Interest on capital .. .. .. 3,455 4 8 Account .. .. .. 5,155 15 3 £5,155 15 3 £5,155 15 3

12— B. 1 [PT. IVJ.

B.—l [PT. IY].

TOURIST AND HEALTH RESORTS DEPARTMENT—continued. SYDNEY AND MELBOURNE. Working Account foe the Year ended 31st March, 1924. Dr. £ a. d. Cr. £ s. d. To Salaries and wages .. .. .. 1,614 15 7 By Net loss, to Income and Expenditure Rent, lighting, telephones, &c. .. 1,413 9 1 Account .. .. .. 3,104 15 2 Depreciation .. .. .. 32 14 10 Interest, on capital .. .. .. 43 15 8 £3,104 15 2 £3,104 15 2 Balance-sheet as at 31st March, 1924. Liabilities. £ s. d. i Assets. £ s. d. Capital Account .. .. .. 417,631 14 3 J Land .. .. .. .. 184,660 0 5 Sundry creditors .. .. .. 2,482 14 10 £ s. d. Treasury Adjustment Account.. .. 47,006 12 8 Buildings .. 108,456 15 1 Reserve for depreciation .. .. 16,625 19 8 Add additions .. 3,308 13 6 111,765 8 7 Water and drainage systems .. .. 57,805 19 5 Add additions .. 16,691 19 3 74,497 18 8 Plant and machinery .. 27,980 9 1 Add additions .. 4,868 10 5 32,848 19 6 Furniture and fittings .. 15,161 19 5 Add additions .. 298 12 11 15,460 12 4 Wharves and beacons .. .. 5,407 15 6 Steamers, launches, and boats .. .. 5,229 6 9 Add additions .. 59 8 0 5,288 14 9 Bridges .. .. 3,532 0 0 Add additions .. 167 11 0 3,699 11 0 Motor vehicles.. .. 410 0 0 Add additions .. 255 3 7 665 3 7 j Garden implements .. 309 7 6 Add additions .. 128 15 9 438 3 3 Linen, cutlery, crockery, tools, guiding equipment, &c. .. .. .. 5,252 2 8 Live-stock .. . . . . .. 673 18 0 Telephone lines .. .. .. 1,249 14 7 Sundrv debtors .. .. .. 4,069 6 1 Stores" .. .. .. .. 2,093 19 5 Payments in advance.. .. .. 49 16 8 Excess of expenditure over income .. 35,625 16 5 £483,747 1 5 £483,747 1 5 B. M. Wilson, General Manager. J. Houston, Accountant. 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 assessed rent, interest, and capital expenditure from Public Works Fund for which the Department possesses no parliamentary appropriations, and that no apportionment lias been made of Head Office administration expenses.—G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. IVI.

WAIHOU AND OHINEMURI RIVERS IMPROVEMENT ACCOUNT. Income and Expenditure Account fob the Year ended 31st March, 1924. Expenditure. £ a. d. Income. £ s. d. £ s. d. To Interest on first loan of £150,000 .. .. 6,447 10 8 By Contributions from—• Sinking fund contribution on £150,000 .. 270 3 4 Gold-mining companies .. 1,135 11 6 Interest on second and third loans from Ist Gold duty .. .. .. 3,406 14 3 April, 1920, borne by Consolidated Fund .. 19,330 15 11 Consolidated Fund .. .. 1,135 11 4 Sinking fund on second and third loans from — 5,677 17 1 Ist April, 1920, borne by Consolidated Fund 1,192 0 0 Royalty on sand .. .. .. .. 17181 Maintenance of works —Administration expenses 92 12 1 Balance deficiency carried down .. .. 21,637 610 £27,333 2 0 £27,333 2 0 £ s. d. Adjustment on account of previous years contriBalance brought down from 31st March, 1923 181 7 3 butions .. .. .. .. .. 1,434 14 6 Balance brought down .. .. .. 21,637 610 Balance carried forward .. .. .. 20,383 19 7 £21,818 14 1 £21,818 14 1 Balance-sheet as at 31st March, 1924. Liabilities. Assets. Debentures issued — £ s. d. £ s d. £ s. d. Waihou and Ohinemuri Rivers Improvement Value of works and plant, &c... 358,579 0 0 Act, 1910 .. .. .. .. 150,000 0 0 Surveys .. .. .. 16,000 0 0 Waihou and Ohinemuri Rivers Improvement General engineering, &c., expenses 7,474 5 1 Act, 1910, and Finance Act, 1919, section 6.. 150,000 0 0 382,053 5 1 Waihou and Ohinemuri Rivers Improvement Advance to Waihi Borough Council under secAct, 1910, and Finance Act, 1922, section 16 86,000 0 0 tion 10, Finance Act, 1922 .. .. .. 1,997 7 9 Contributions accrued but not due .. .. 889 0 9 386,000 0 0 Debtors for contributions— £ s. d. Sinking fund reserve on first loan .. .. 3,036 14 7 Consolidated Fund .. 1,116 3 8 Sinking fund reserve on second and third loans .. 1,192 0 0 Gold duty, &c. .. .. 6,549 0 9 Sundry creditors .. .. .. .. 1,571 2 3 Gold Mining companies .. 1,116 3 8 Liability to Consolidated Fund — £ s. d. . Interest on first loan .. .. 6,350 0 0 8,781 8 1 Sinking fund on first loan .. 273 5 11 Debtors for royalty on sand .. 17 18 1 Sinking fund on second and third —- 8,799 6 2 loans .. .. 1,192 0 0 Sinking fund under Public Debt Interest on second and third loans 17,662 14 5 Extinction Act, 1910 — 25,478 0 4 On first loan .. .. .. 3,036 14 7 Interest accrued on first loan .. .. .. 1,066 16 11 On second and third loans .. 1,192 0 0 Interest accrued on second and third loans .. 1,668 1 6 — — 4,228 14 7 Cash in Public Account .. .. 1,660 9 6 Imprests outstanding in London .. 0 12 2 —— — 1,661 1 8 Income and Expenditure Account — Balance as at 31st March, 1923.. 9,585 15 2 Deficiency for year 1923-24 .. 10,798 4 5 20,383 19 7 £420,012 15 7 £420,012 15 7 Chas. E. Bennett, Assistant Under-Secretary, Public Works Department. J. J. Gibson, Accountant, Public Works Department. 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. The authority to levy rates contained in section 17 (4) (d), Waihou and Ohinemuri Rivers Improvement Act, 1910, has not been availed of. —G. F. C. Campbell, Controller and Auditor-General.

13— B. 1 IPT. IV].

B.—l [Pt. IV].

WAR EXPENSES ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1924. Expenditure. £ s. d. Income. £ s. d. To Advertising, printing and stationery, and By Camps Account .. .. .. .. 3,173 1311 office expenses .. .. ... 2,082 14 2 Motor Transport Vehicles Account .. 392 4 2 Clerical assistance (New Zealand and London) 7,111 7 5 Soldiers' Financial Assistance Account .. 73 12 0 Educational and vocational training .. 570 8 1 Discount on loans redeemed .. .. 8,881 17 G Equipment Account .. .. .. 18,594 9 2 Profit on sale of British war-loan stock (War Hospital ships " Maheno" and " Marama".. 434 4 0 Loans Investment Account) .. .. 3,907 15 9 League of Nations (New Zealand's proportion Interest on cash held in London from sale of tion of Secretariat expenses) .. .. 12,648 13 1! assets at No. 2 New Zealand General Medals and decorations .. .. .. 486 5 5 Hospital . . .. .. .. 40 17 2 Medical treatment of service patients and Excess of expenditure over income carried down 370,043 4 11 expenses incidental thereto .. .. 119,475 0 7 Pay and allowances (soldiers' accounts) .. 954 6 9 Postage, telegrams, telephones, &c. . . 52 4 4 Rations and forage .. .. .. 275 5 3 Transport of troops, &c. .. .. .. 163,237 6 7 War gratuities .. .. .. .. 4,607 19 5 War graves and memorials .. .. 54,649 12 9 Depreciation on buildings, furniture, &c. . . 260 16 1 Charges and expenses of raising loans .. 1,048 1 I 6 Miscellaneous .. .. .. . . 18 0 0 £386,513 5 5 £386,513 5 5 £ s. d. By Interest received on invest- £ s. d. £ s. d. To Excess of expenditure over income brought ments for year ended 31st down .. .. .. .. 370,043 411 March, 1924 .. .. 78,507 10 0 Interest paid on war loans £ s. d. Less accrued interest at 31st for year ended 31st March, 1923, credited last March, 1924 .. .. 3,794,117 10 11 year .. .. .. 27,566 14 6 Less accured and unpaid interest at 31st March, 50,940 15 6 1923, debited last year.. 1,375,841 811 Plus accrued interest at 31st March, 1924 .. .. 11,244 5 8 2,418,276 2 0 62,185 1 2 Plus accrued interest at Discount on Treasury bills paid in advance 1,200 15 5 31st March, 1924 .. 1,184,228 3 10 Withdrawal from sinking fund applied to Plus interest due but un- reduction of war loan .. .. .. 200,000 0 0 paid at 31st March, 1924 11,802 18 4 Repatriation Department—Proportion of in3,614,307 4 2 terest on war-loan moneys for year ended Contribution towards sinking Fund from 31st March, 1924 .. .. .. 53,828 12 9 Consolidated Fund for year ended 31st Excess of expenditure over income (including March, 1924.. .. .. .. 543,097 0 0 interest, &c.).. .. .. ..4,210,232 19 9 £4,527,447 9 1 £4,527,447 9 1 Treasury Adjustment (Consolidated Fund) Account. Dr. £ s. d. Or. £ s. d. To Interest received on war-loan investments 78,507 10 0 By Balance at 31st March, 1923 .. .. 22,103,690 510 Profit on sale of British war-loan stock .. 3,907 15 9 Contribution to sinking fund .. .. 543,097 0 0 Interest (proportion of), Repatriation De- Redemption of war loans .. .. 714,430 11 5 partment .. .. .. .. 53,828 12 9 Sinking fund withdrawal used for redempInterest on cash held in London from tions (see contra) .. .. .. 200,000 0 0 sales, No. 2 General Hospital .. 40 17 2 Interest paid on war loans .. .. 3,794,117 10 11 Withdrawal from Sinking Fund Investment Account (see contra) .. .. 200,000 0 0 Balance carried down .. .. .. 27,019,050 12 6 £27,355,335 8 2 £27,355,335 8 2 £ s. d. By Balance brought down .. .. 27,019,050 12 6 Treasury Adjustment (Interdepartmental) Account. Dr. £ s. d. Cr. £ s. d. To Balance .. .. .. .. 015,555 5 6 By Depreciation reserve (camp buildings) Land and buildings transferred to Defence transferred to Defence Department .. 455 10 0 Department .. .. .. 74,971 16 0 Divisional equipment reserve—transferred Post-war equipment and medical mobiliza- to Defence Department .. .. 381,441 4 0 tion stores transferred to Defence De- Balance carried down .. .. .. 1,554,790 15 10 partment .. .. .. .. 1,238,802 14 1 Power-house plant, Trentham, transferred to Defence Department .. .. 3,170 6 0 Motor-vehicles (ambulances) transferred to Health Department .. .. 4,187 8 3 £1,936,687 9 10 £1,936,687 9 10 £ s. d. To Balance brought down .. .. £1,554,790 15 10

B.—l [Pt. IV].

WAR EXPENSES ACCOUNT—continued. Balance-sheet as at 31st Mabch, 1924. Liabilities. Asseis. £ s. d. War-loan capital (including £ s. d. £ s. d. Cash in Treasury Loans Redemption Account 46,590 0 0 securities issued to cover Cash in Public Account .. .. .. 58,118 3 5 expenses of raising loans) Imprests outstanding (New Zealand and Lonas at Ist April, 1923 .. 80,563,884 8 0 don) .. .. .. .. 210 4 Less loans redeemed during Investment Account (war-loan moneys) .. 87,760 10 8 1923-24 .. .. 3,129,700 11 5 Investments on account of £ s. d. 77,434,183 16 7 sinking fund (see contra) 4,882,452 6 9 Contributions, &c., received Less withdrawal for retowards war funds .. 174,148 10 6 demptions .. .. 200,000 0 0 Less amounts refunded and ——— 4,682,452 6 9 transferred .. .. 3,274 13 9 Sundry debtors (for interest) .. .. 11,244 5 8 170,873 16 9 Discount on Treasury Bills paid in advance .. 1,200 15 5 Pay warrants issued .. 19,400 0 0 Sundry debtors (interdepartmental).. .. 2,599 3 8 Less pay-warrants redeemed 19,361 10 0 Ordnance and equipment stocks .. .. 22,449 7 9 38 10 0 Rations and forage stocks . .. .. 108 2 6 Kemittances received for Medical and surgical stocks .. .. 1,224 17 9 transmission to and from Office furniture and equipment .. .. 4,987 2 6 soldiers .. .. 469,682 11 3 Motor transport vehicles .. .. .. 156 12 0 Less remittances paid .. 469,682 11 3 j Artificial-limb factory (building, machinery, .. tools, and stock) .. .. .. 6,646 13 II Sinking fund (see contra) .. 4,882,452 6 9 Repatriation Department (Advances Account) 1,196,192 411 Less withdrawal for re- Assets Accounts in suspense (see contra) Assets demptions .. .. 200,000 0 0 transferred and losses incurred previously 4,682,452 6 9 audited and written off, but not yet Sundry creditors (for interest only) .. .. 1,196,031 2 2 sanctioned by ParliamentSundry creditors (interdepartmental and miscel- Losses owing to reductions laneous) .. .. .. .. 74,046 16 2 in selling-prices and Depreciation reserve .. .. .. 750 9 6 deficiencies at sales in £ s. d. Writings-off Suspense Account (sundries as various centres .. 14,518 1 1 per contra) .. .. .. .. 28,674 2 11 N.Z.E.F.--Overdrawn pay, Treasury Consolidated Fund £ s. d. irrecoverable .. 3,699 11 8 Account (interest, &e.) .. 27,019,050 12 6 Hospital buildings and Less Treasury Interdepart- Equipment handed over mental Account .. 1,554,790 15 10 to other organizations 25,464,259 16 8 for continuation of medical treatment of soldiers .. .. 9,651 8 2 Motor-lorry handed over to Samoan Administration .. .. 625 0 0 Medical stores issued and receipt disputed by Health Department .. 16 8 Clothing lost in s.s. " Tasman " wreck .. 12 12 0 Scholarship fees advanced and irrecoverable .. 121 8 6 Goods stolen from Army Service Corps Depot, Buckle Street .. 5 3 7 Married allowance fraudulently drawn and irrecoverable .. .. 39 11 3 28,674 2 11 Excess of expenditure over income— Balance, 31stMarch, 1923 99,197,670 17 7 For year ended 31st March, 1924, as per aocount .. .. 4,210,232 19 9 103,407,903 17 4 Less recovery from Germany .. .. 507,000 0 0 —-— -102,900,903 17 4 £109,051,310 17 6 £109,051,310 17 6 Sundry creditors (Australian Government) .. £32,249 18 8 Sundry debtors (Australian Government) .. £104,364 11 3 Note. —The items of sundry credits and debits with the Australian Government refer to transactions between the N.Z.E.F. and the A.I.F. during the war period, and are still in dispute with the Commonwealth authorities. As any definite settlement is problematical, the items are treated as contingencies and are not included in the balance-sheet figures. L. C. Forgie, Officer in Charge, War Expenses. 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 credits for the value of assets transferred to the Defence Department (£935,048 2s. Id.) and motor-vehicles transferred to the Health Department, for which those Departments possess no parliamentary appropriation.—G'. F. C. Campbell, Controller and Auditor-General.

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1923-24. AUDITED ACCOUNTS., Appendix to the Journals of the House of Representatives, 1925 Session I, B-01-part04

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1923-24. AUDITED ACCOUNTS. Appendix to the Journals of the House of Representatives, 1925 Session I, B-01-part04

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