Papers Past | Parliamentary Papers | Appendix to the Journals of the House of Representatives | 1926 Session I | BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF...

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B.—l. TPT. IYI.

1926. NEW ZEALAND.

BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1924-25. AUDITED ACCOUNTS.

CONTENT'S.

PAGE PAGE Cheviot Estate Account . . .. . . 2 National Endowment Account .. 60 Cook Islands Department .. .. .. 3 National Endowment Trust Account .. 61 Customs Department . . .. .. 4 National Provident _ Fund and Friendly Societies Defence Department .. .. . . 5 Department .. .. .. 62 Discharged Soldiers Settlement Account .. 9 Native Department .. .. .. 63 Education Department . . .. ..11 Native Land Settlement Account .. 65 Education Endowment Deposit Account— Nauru and Ocean Islands Account .. 68 Primary Education .. .. . . 21 Pensions Department .. .. . . 69 Secondary Education .. .. 22 Police Department .. .. .. 71 Electoral Department .. .. 23 Prisons Department .. .. .. 73 External Affairs Department .. .. 24 Public Service Commissioner's Office .. 82 Hauraki Plains Settlement Account .. 25 Rangitaiki Land Drainage Account .. 83 Health Department .. .. .. .. 27 Repatriation Department .. .. 84 Immigration Department .. .. 34 Rotorua College and Grammar School Deposit Internal Affairs Department .. .. 37 Account .. .. .. .. 85 Kauri-gum Industry Account .. .. 41 Special Coal Rate, Greymouth Harbour Board .. 86 Labour Department .. .. .. 42 State Forest Service .. .. .. 87 Land and Deeds Department .. .. 43 Swamp Land Drainage Account .. 94 Land and Income Tax Department .. .. 44 Tongariro National Park Board .. 95 Legislative Department .. .. 45 Tourist and Health Resorts Department . . 97 Maori Land Boards .. .. .. 46 Waihou and Ohinemuri Rivers Improvement Marine Department .. . . .. 52 Account .. .. .. . . . . 102 Mental Hospitals .. .. .. 54 War Expenses Account .. . . . . 103 Mines Department .. .. .. 57 Wheat Control .. .. .. . . 104 Mining Advances .. .. .. 59 The following will be published in a supplementary paper : — Agriculture Department. Lands and Survey Department. Artificial Limb Factory. Post and Telegraph Department. Land for Settlements Account. Public Works Department. Land for Settlements Account (Discharged Soldiers Scenic Reserves. Settlement Account).

I—B.1 —B. 1 [PT. IY.I.

B.—l [PT. IV].

CHEVIOT ESTATE ACCOUNT. Revenue Account for the Year ended 31st March, 1925. Dr. £ s d. Cr. £ s. d. To Administration expenses .. .. .. 872 8 8 By Accrued rent .. .. .. .. 19,227 19 7 Rebates granted .. .. ... .. 1,824 2 2 Interest on investments .. .. .. 8,37619 2 Management charges of inscribed stock .. 3 10 Interest on inscribed stock.. .. .. 8,841 17 2 Balance carried down .. .. .. 16,063 9 9 £27,604 18 9 £27,604 18 9 To Adjustment on account of previous years (rents £ s. d. £ s. d. charged in advance at 31st March, 1924) .. 6,400 0 0 By Balance brought down .. .. .. 16,063 9 9 Sinking Fund Reserve .. .. .. 451 7 10 Balance from previous years .. .. 229,691 16 4 Balance .. .. .. .. 238,903 18 3 £245,755 6 1 £245,755 6 1 Receipts and Payments Account for the Year ended 31st March, 1925. Receipts. Payments. £ s. d. To Balance at Ist April, 1924— £ s. d. £ s. d. By Refunds of revenue .. .. .. 29 18 0 Cash in Public Account .. 5,778 011 Administration expenses under section 19, Investment Account .. 202,640 0 0 Land Laws Amendment Act, 1922, and 208,418 0 11 section 21, Land Act, 1924 .. .. 872 8 8 Rents from leases .. .. .. 17,451 13 3 Interest on inscribed stock .. .. 8,866 2 6 Sales of land .. .. .. .. 15 0 0 Sinking Fund .. .. .. .. 451 710 Interest on securities held by Investment Management charges of inscribed stock .. 3 10 Account .. .. .. 8,288 3 8 Balance at 31st March, 1925— £ s. d. Cash in Public Account .. 9,309 19 10 Investment Account .. 214,640 0 0 — 223,949 19 10 £234,172 17 10 £234,172 17 10 Balance-sheet as at 31st March, 1925. Liabilities. £ s. d. £ s. d. Inscribed stock under New Zealand Loans Act, Land .. .. .. .. .. 391,380 0 0 1908 .. .. .. .. .. 253 ,318 0 0 Sundry debtors for rent .. .. .. 709 8 0 Interest due on inscribed stock .. .. 2,161 17 10 Sundry debtors for interest on investment .. 2,671 9 1 Appreciation of Assets Reserve .. .. 120,297 0 0 Postponed rent .. .. .. .. 1,340 5 2 Sinking Fund Reserve .. .. .. 2,230 4 0 Outstanding Rents Suspense .. .. 557 0 0 Rents charged in advance .. .. .. 6,488 8 7 Sinking Fund .. .. .. .. 2,230 4 0 Rents paid in advance .. .. .. 62 5 5 Capital reductions by Revaluation Board .. 1,040 0 0 Writings off Suspense .. .. .. 557 0 0 Rents written off by Revaluation Board .. 140 8 0 Balance of Revenue Account.. .. .. 238,903 18 3 £ s. d. Cash in Public Account .. 9,309 19 10 Investment Account .. 214,640 0 0 223,949 19 10 £624,018 14 1 £624,018 14 1 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 Balance-sheet have been duly examined and compared with the copies of the journal entries of the District Lands Office, Christchurch, submitted for audit, and correctly state the position as disclosed thereby. —G. F. C. Campbell, Controller and Auditor- General.

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COOK ISLANDS DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1925. Expenditure. £ s. d. Income. £ s. d. To Administration expenditure— By Balance carried down .. .. .. 23,203 19 0 Salaries .. .. .. .. 11,728 0 1 Advertising .. .. .. .. 24 611 Cook and other Islands Administration expenses .. .. . • .. 760 7 5 Freight .. .. .. .. Oil 0 Grant to Bureau of Tropical Diseases .. 50 0 0 Grant to education, Cook Islands.. . . 500 0 0 Grant to hospital, Rarotonga .. .. 1,000 0 0 Grant to new freezer, Rarotonga .. .. 1,000 0 0 Grant to wireless, Niue .. .. .. 2,268 19 5 Grant to wireless, Mangaia .. .. 378 16 1 Hire of G.S. " Tutanekai" .. .. 2,000 0 0 Motor-truck, Niue .. .. .. 249 1 3 Medical Service, Niue .. .. .. 250 0 0 Postages, telegrams, &c... .. .. 166 2 0 Printing and stationery .. .. .. 27 9 2 Subsidy, service to Niue.. .. .. 694 18 4 Telephone services . . . . .. 72 0 0 Travelling allowances and expenses .. 70 7 1 Tropical allowances .. .. . . 1,863 2 6 Contingencies .. .. .. .. 16 10 3 Rent .. .. .. .. .. 80 0 0 Depreciation .. .. .. .. 3 7 6 £23,203 19 0 | £23,203 19 0 | - £ s. d. j • £ g. d. To Balance brought down .. .. .. 23,203 19 0I By Excess of expenditure over income .. .. 23,205 15 0 Interest on capital . . • . . .. 1 16 0 £23,205 15 0 £23,205 15 0 Note. —-The following charges, for which the Department possesses no parliamentary appropriation, are included : (a) Rental value as assessed by Public Works Department; (b) interest at 4|- per cent, on capital as at Ist April, 1924. Balance-sheet as at 31st March, 1925. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Capital .. .. .. .. .. 40 0 0 Sundry debtors .. .. .. .. 2 0 0 Sundry creditors .... .. .. .. 2,817 811 Office fittings and requisites .. 40 0 0 Depreciation Reserve .. .. .. 815 0 Additions .. .. .. .. 6 0 0 Treasury Adjustment Account .. .. 20,387 11 1 46 0 0 Excess of expenditure over income .. .. 23,205 15 0 £23,253 15 0 £23,253 15 0 S. J. Smith, Acting-Secretary. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —G. F. C. Campbell, Controller and Auditor-General.

B. —1 [Pt. IV].

CUSTOMS DEPARTMENT. Revenue Account for the Year ended 31st March, 1925. Expenditure. Income. £ s. d. To Administrative charges— £ s. d. £ s. d. By Customs and excise duty .. .. 7,650,783 2 5 Salaries .. .. 83,480 10 6 Beer duty .. .. .. .. 647,077 11 7 Allowances, overtime, and Warehouse license fees .. .. .. 6,644 0 6 rewards .. .. 3,019 7 10 Customs agents'license fees .. .. 327 10 0 Expenses of official repre- Brewery supervision fees .. .. 1,278 2 9 sentative, London .. 432 16 5 Hop-beer license fees .. .. . . 139 0 0 Expenses of official repre- Customs fines .. .. .. .. 223 15 9 sentative, New York .. 1,442 12 6 Distillation Act license fees .. .. 135 10 0 Payments to other Depart- Tobacco Act license fees .. .. 132 0 0 ments for services of Sale and disposal of seizures .. .. 128 0 4 officers .. 4,455 1 4 Immigration Restriction Act —Chinese PollPostage, telegrams, and rent tax .. .. .. .. 8,600 0 0 of boxes .. .. 854 16 5 Timber export duty .. .. .. 48 8 1 Printing and stationery .. 1,403 11 11 Telephone services .. 765 16 10 Temporary assistance .. 722 14 4 Transfer and removal expenses .. .. 903 11 0 Travelling expenses and allowances .. .. 802 4 1 Rent .. .. 4,646 6 2 Maintenance and repairs .. 171 15 0 Miscellaneous expenses of Head Office and local offices .. .. 1,987 16 10 105,089 1 2 Grant to Cook and Niue Islands Governments .. .. 3,336 6 7 Depreciation .. .. .. 867 6 0 Main Highways Account .. .. 161,942 2 2 Miscellaneous Revenue Account . . .. .. .. 3 14 7 Balance carried down .. .. 8,044,278 10 11 £8,315,517 1 5 £8,315,517 1 5 £ s. d. £ s. d. To Interest on capital .. .. .. 1,318 10 6 By Balance brought down .. .. 8,044,278 10 11 Excess of revenue over expenditure .. .. .. 8,042,960 0 5 £8,044,278 10 11 £8,044,278 10 11 Notes.—The following charges are included for which the Department possesses no parliamentary appropriation : (a) Annual rental value as assessed by Public Works Department; (b) interest at 4J per cent, on capital as at Ist April, 1924. Credit has been taken without appropriation for services rendered to other Departments. Percentage cost of collection, 1-26 =£1 ss. 2d. Balance-sheet as at 31st March, 1925. Liabilities. £ s. d. £ s. d. Assets. £ s. d. £ s. d. Capital .. .. .. .. 29,300 9 4 Office furniture and fittings .. 6,460 8 0 Sundry creditors— Additions during year .. 550 14 2 Outstanding expenses .. 1,549 8 5 — 7,011 2 2 Fees received in advance .. 6,734 5 0 Mechanical office appliances .. 629 10 7 Main Highways Account .. 14,929 13 4 Additions during year .. 20 15 0 23,213 6 9 ' 650 5 7 Deposit Accounts— Buildings .. .. .. 12,548 10 9 Customs duties .. .. 63,990 7 2 Additions during year .. 810 0 0 Immigration Restriction Acts 780 0 0 13,358 10 9 64,770 7 2 Reserves .. .. .. 8,052 0 0 Depreciation Reserve .. .. .. 2,600 10 1 Additions during year .. 800 0 0 Excess of revenue over expendi- 8,852 0 0 ture .. .. .. .. 8,042,960 0 5 Sundry debtors—• Post and Telegraph Department—Customs and beer duty on hand, 31st March, 1925 .. .. .. 662 7 3 Fees paid in advance . . 167 1 9 829 9 0 Deposit Accounts — Receiver-General .. .. 53,425 0 0 Collectors of Customs . . 10,565 7 2 63,990 7 2 Treasury Adjustment Account .. .. 8,068,152 19 1 £8,162,844 13 9 £8,162,844 13 9 Geo. Craig, Comptroller of Customs. Customs Department, Wellington, 6th January, 1926. 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, subject to the above departmental notes. —G. F. C. Campbell, Controller and Auditor-General.

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DEFENCE DEPARTMENT. Headquarters General Activities Revenue Account for the Year ended 31st March, 1925. Dr. £ s. d. Cr. £ s. d. To Pay, military, civil, and Territorial .. .. .. 51,348 10 sßy Rent of houses, quarters, drill-halls, Grants for rifle shooting and purchase and engraving of and offices, and interest on mortgage 4,017 19 2 medals .. .. .. .. .. 92 10 3 Departmental rental value of buildMedical examination, attendance, and hospital charges.. 181 15 3 ings occupied .. .. .. 36,942 11 9 Advertising, printing, stationery, postages, repairs, and Grazing-rights on rifle ranges .. 1,880 7 9 washing .. .. .. .. .. 5,036 17 II Fines, Territorials and Cadets .. 57 3 0 Hire of drill-halls, offices and buildings, grounds, boat- Refund regimental funds grant .. 400 0 0 sheds and launches (including departmental rental Excess of expenditure over income value of buildings occupied) .. .. .. 27,855 8 2 (carried down) .. .. .. 108,411 14 3 Compensation and special allowances, guards of honour, and funeral expenses .. .. .. .. 246 010 Cost and upkeep of targets and rifle ranges .. .. 801 15 10 Rations, fuel, light, water, and forage .. .. 3,722 14 1 Courts of inquiry, law-c.osts, and rewards to the Police Force .. .. .. .. .. .. 153 411 Travelling-expenses, railway and steamer fares, freights and cartage .. .. .. .. .. 7,703 2 2 Horse-hire and maintenance of horses .. .. 381 14 5 Clothing, stores, and ammunition .. .. .. 10,079 7 2 Use of vessel for Defence purposes .. .. .. 51 0 0 Additional pay, passages, and expenses of officers abroad on duty .. .. .. .. .. 4,754 13 1 Expenses in connection with wireless sets .. .. 55 610 Subsidies to officers' clubs .. .. .. . . 480 10 8 Electric power for street and camp lighting and pumping drainage .. .. .. .. .. 1,769 0 11 Grants to Y.M.C.A. secretaries .. .. .. 191 13 4 Fees for technical inspection of arms, &c., damaged at Lower Hutt fire .. .. .. .. 33 18 0 Rij'e Clubs. Share of pay of military staffs .. .. .. 750 0 0 Railway fares .. .. .. .. .. 370 1 5 Small-arms ammunition issued free or at less than cost price .. .. .. .. .. .. 7,029 8 7 Share of cost of upkeep of targets, and maintenance of rifle ranges .. .. .. .. .. 25 14 4 Rent of departmental buildings occupied .. .. 574 15 9 Miscellaneous charges .. .. .. .. 57 17 11 Non-effective Services. Stores, arms, &c., destroyed in the fire at Lower Hutt Drill-hall .. .. .. .. .. 17,985 13 0 Compensation to Miss M. D. McKay .. .. 500 11 6 Compensation to Mr. J. H. Penrose for destruction of a hut by fire .. .. .. .. .. 100 0 0 Compensation to troops for damage and loss occasioned by the flood at Eskdale Camp .. .. .. 420 11 6 Depreciation on— £s. d. Buildings .. .. .. 8,438 4 10 Libraries .. .. .. 38 13 11 Wireless sets .. .. .. 137 12 6 Furniture .. .. .. 341 6 5 8,955 17 8 £151,709 15 11 £151,709 15 11 £ s. d. £ s. d. To Balance brought down .. .. .. .. 108,411 14 3By Excess of expenditure over income Interest on capital, one year on £s. d. after charging interest on capital.. 170,545 15 0 £3,660,270 os. 4d. at 4£ per cent. 164,654 11 4. Less amount transferred to— Aviation Revenue £s. d. Account .. 418 6 5 Ordnance Revenue Account .. 101,934 12 7 " Janie Seddon " Revenue Account 167 11 7 , — 102,520 10 7 62,134 0 9 £170,545 15 0 £170,545 15 0 Note.—The following charges are included for which the Department possesses no parliamentary appropriations : (a) Rental value, £481, as assessed by the Public Works Department; (6) interest at 4J per cent, on capital as at Ist April, 1924.

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DEFENCE DEPARTMENT—continued. " Janie Seddon " Launch Revenue Account for the Year ended 31st March, 1925. Dr. £ s. d. Cr. £ s. dTo Pay, military, and overtime .. .. .. 1,607 8 9 By Hire of vessel .. .. .. 1,310 18 3 Paint, oil, and stores .. .. .. .. 153 11 11 Transport of troops and towing targets, Fuel and water .. .. .. .. .. 285 910 &c. .. .. .. .. 259 10 0 Maintenance, repairs, slip dues, &e. .. .. .. 256 6 3 Excess of expenditure over income Clothing and stores consumed .. .. .. 30 0 0 (carried down) .. .. .. 948 13 0 Depreciation on vessel .. .. .. . . 186 4 6 £2,519 1 3 £2,519 1 3 £ s. d. To Balance brought down .. .. .. .. 948 13 0 By Excess of expenditure over income after £ s. d. Interest on capital, one year, on £3,724, at 4|- per cent... 167 11 7 charging interest on capital .. 1,116 4 7 £1,116 4 7 £1,116 4 7 Territorial Revenue Account for the Year ended 31st March, 1925. Dr. £ s. d. Cr. £ s. d. To Pay, military, civil, and Territorial .. .. .. 61,797 18 8 By Rent of drill-halls, &c. .. .. 742 15 6 Clothing, stores, and ammunition .. .. .. 43,912 9 7 Grazing-rights on rifle ranges .. 441 7 3 Medical examination, attendance, and hospital charges.. 803 10 9 Excess of expenditure over income .. 145,848 3 4 Grants for rifle shooting .. .. .. .. 416 510 Advertising, printing, stationery, postages, repairs, and washing .. .. .. .. .. 1,802 3 4 Hire of drill-halls, offices and buildings, grounds, boatsheds and launches, camps, including departmental rental value of buildings occupied .. .. 12,615 14 7 Cost and upkeep of targets and rifle ranges .. .. 316 7 Rations, fuel, light, water, and forage .. . . 8,299 12 11 Regimental and bands fund grants .. .. .. 2,530 6 9 Travelling-expenses, railway and steamer fares, freights, and cartage .. .. .. .. .. 13,305 9 9 Horse-hire and maintenance of horses .. .. 1,137 17 9 Hire of vessel towing targets and transporting troops .. 174 0 0 Maintenance of wireless sets .. .. .. 22 18 6 Depreciation on— £ s. d. Furniture .. .. .. .. 126 II 6 Wireless sets .. .. .. 55 19 7 182 11 1 £147,032 6 1 £147,032 6 1 Cadets Revenue Account for the Year ended 31st March, 1925. £ s. d. £ s. d. To Pay, military, civil, and Territorial .. .. .. 35,252 14 10 By Rent of drill-halls, &c. .. .. 598 6 5 Clothing, stores, and ammunition .. .. .. 15,427 13 11 Grazing-rights on rifle ranges .. 458 1 2 Medical examination, attendance, and hospital charges 60 2 0 Excess of expenditure over income .. 68,332 6 9 Grants for rifle shooting .. .. .. .. 556 13 7 Advertising, printing, stationery, postages, repairs, and washing .. .. .. .. .. 1,617 211 Hire of drill-halls, offices and buildings, grounds, boatsheds and launches, camps, including departmental rental value of buildings occupied.. .. .. 6,817 12 5 Cost and upkeep of targets and rifle ranges .. .. 27 14 6 Rations, fuel, light, and water .. .. .. 2,336 13 11 Regimental and bands fund grants .. .. . . 1,153 7 2 Travelling-expenses, railway and steamer fares, freights and cartage .. .. .. .. .. 5,830 18 2 Horse-hire and maintenance of horses .. .. 37 17 10 Depreciation on furniture .. .. .. .. 270 3 1 £69,388 14 4 £69,388 14 4

B.—l [PT. IV].

DEFENCE DEPARTMENT—continued. Army Ordnance Stores Revenue Account for the Year ended 31st March, 1925. Dr. £ s. d. Or. £ s. d. To Pay, military and civil .. .. .. .. 33,444 8 0 By Hire of stores .. .. .. 532 19 0 Medical examination, attendance, and hospital charges 31 17 8 Excess of expenditure over income Advertising, printing, stationery, postages, repairs, and (carried down) .. .. .. 43,577 0 2 washing .. .. . . .. .. 680 3 7 Departmental rental value of buildings occupied .. 3 ,359 18 3 Rations, fuel, light, and water .. .. .. 796 19 5 Maintenance and hire of horses .. .. .. 6 4 6 Travelling-expenses, railway and steamer fares, freights and cartage .. .. .. .. .. 3,211 1 1 Clothing and stores consumed .. .. .. 2,318 12 11 Use of Defence vessel—lightering, &c. .. .. 34 10 0 Depreciation on furniture .. .. .. .. 226 3 9 £44,109 19 2 £44,109-19 2 £ s. d. £ s. d. To Balance brought down .. .. .. .. 43,577 0 2 By Excess of expenditure over income Interest on capital, one year, on £2,265,214 at 4J per cent. 101,934 12 7 after charging interest on capital.. 145,511 12 9 £145,511 12 9 £145,511 12 9 Aviation Revenue Account for the Year ended 31st March, 1925. £ s. d. £ s. d. To Pay, military, flying, and casual-duty flights .. .. 4,003 18 1 By Receipts from passenger flights .. 359 10 0 Advertising, printing, stationery, and postages .. 54 18 0 By hire of horses.. .. .. 34 7 6 Travelling-expenses, railway and steamer fares, freights Excess of expenditure over income and cartage .. .. .. .. .. 620 8 0 (carried down) .. .. .. 20,441 710 Expenses and upkeep of Government machines .. 1, 554 14 11 Subsidies to aviation companies .. .. .. 371 5 0 Pay, travelling and other expenses, of refresher courses for Pilots .. .. .. .. .. 1,627 10 10 Miscellaneous charges .. .. .. .. 221 12 6 Departmental rental value of buildings occupied .. 1,706 12 6 Advance to New Zealand Plying School written off .. 4, 850 0 0 Difference in prices, vocabulary rates and purchase price, of stocks from New Zealand Plying School written off 2,651 12 6 Depreciation on— £ s. d. Aircraft, machines and spares .. 3,154 6 0 Purniture .. .. .. .. 18 7 0 3,172 13 0 £20,835 5 4 £20,835 5 4 £ s. d. £ s. d. To Balance brought down .. .. .. .. 20,441 710 By Excess of expenditure over income Interest on capital, one year, on £9,296 at 4£ per cent... 418 6 5 after charging interest on capita-1.. 20,859 14 3 £20,859 14 3 £20,859 14 3

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DEFENCE DEPARTMENT—continued. Balance-sheet as at 31st March, 1925. Liabilities. Assets. £ s. d. £ s. d. Capital funds— £ s. d. £ s. d. Public Works FundLiability to Treasury, Land and buildings .. .. 709,478 7 3 Ist April, 1924 .. 3,658,990 710 Additions .. .. .. 26,450 2 5 Value of gifts from — 735,928 9 8 Imperial Govern- Consolidated Fund — ment, .. .. 52,454 2 6 Armament and small-arms ammuni3,711,444 10 4 tion .. .. .. .. 761,870 2 4 Treasury Adjustment Account .. 538,340 5 4 Less Lower Hutt Fire Suspense AcDepreciation Reserve .. .. 41,529 6 3 count .. .. .. .. 16,619 410 Stores Depreciation Reserve.. .. 283,692 19 5 745,250 17 6 Nelson Province Rifle Prize Fund .. 1,019 15 0 Ordnance stocks at vocabulary figures 2,156,426 19 10 Rents received in advance .. .. 160 5 4 Less Stock Adjustment Account .. 80,000 0 0 Sundry creditors .. .. .. 15,720 3 4 2,076,426 19 10 Contract Deposit Account .. .. 10 0 0 Army Service Corps supplies .. .. 536 14 11 Unit equipment and stocks.. .. 432,564 3 8 Less Stock Suspense Account .. .. 139 11 0 Less Lower Hutt Fire Suspense Account .. 1,366 8 2 — 1,505 19 2 431,058 4 6 Less depreciation and stocks consumed .. .. .. 60,529 18 5 370,528 6 1 Stationery and publications.. .. .. 4,312 12 7 Libraries.. .. .. .. 725 6 9 Additions .. .. .. 187 17 8 — 913 4 5 Medals and ribands .. .. .. 385 17 5 Defence vessels and stores .. .. .. 6,757 14 10 Aerial machines and spares.. .. 51,712 4 1 Additions .. .. .. 18,917 14 4 70,629 18 5 Less Aviation Suspense Account .. 2,651 12 6 67,978 5 11 Less depreciation and spares consumed .. .. .. 5,633 4 2 — — 62,345 1 9 Oil and spirits (aircraft) .. .. .. 2,019 711 Wireless sets .. .. .. .. 1,519 13 8 Furniture .. .. .. .. 25,875 4 2 Power-house machinery and stores .. .. 3,268 6 10 Live-stock—Horses at valuation .. .. 337 18 8 Nelson Province Rifle Prize Fund Investment Account .. .. 1,000 0 0 Deposits Account .. .. .. 19 15 0 1,019 15 0 Sundry debtors .. .. .. 742 15 0 Rents accrued .. .. .. 212 0 11 954 15 11 Value of unexpired portion of railway passes. &c. .. .. .. .. 1,063 5 0 Stamps .. .. .. .. .. 259 2 2 Excess of expenditure over income—■ Aviation Revenue Account .. 20,859 14 3 Headquarters General Activities Revenue Account .. .. 170 ,545 15 0 Territorials Revenue Account .. 145,848 3 4 Cadets Revenue Account.. .. 68,332 6 9 Army Ordnance Stores Revenue Account .. .. .. 145,511 12 9 " Janie Seddon " Revenue Account 1,116 4 7 552,213 16 8 £4,591,917 5 0 £4,591,917 5 0 Notes.—(l.) The Balance-sheet includes assets totalling £3,857 15s. lOd. transferred from War Expenses Account for which no payment has been made to that account. (2.) Assets totalling £1,242 15s. 9d. have been transferred to the Naval Defence Department for which no payment has been received. H. M. Griffen, Lieut.-Colonel, Director of Financial Services. Guy C. Felton, Captain, Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —G. F. C. Campbell, Controller and Auditor-General.

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DISCHARGED SOLDIERS SETTLEMENT ACCOUNT. Revenue Account for the Year ended 31st March, 1925. Dr. £ s. d. Or. £ s. d. £ g. d. To Interest on debentures, &c. .. .. 873,760 14 9By Interest on advances— Charges and expenses of raising Loans — Current Account .. 160,463 17 2 Proportion written off.. .. .. 11,503 311 Section 2—Farms .. 358,074 1 4 Stamp duty on loans raised .. .. 103 8 8 Section 2 —Dwellings .. 349,853 311 Sinking Fund Reserve .. .. .. 11,705 9 6 Miscellaneous .. 1,711 16 0 Audit fees .. .. .. .. 500 0 0 870,102 18 5 Management expenses .. .. .. 39,366 58 Interest on surplus funds temporarily inPrinting and stationery .. .. .. 29661 vested .. .. .. '.. 12,985 910 Working-expenses of farms acquired by the Interest on purchase price of stock—MataiCrown .. .. .. .. 2,428 1 10 kona Settlement .. .. .. 579 15 II Maintenance of plant .. .. .. 790 9 3 Rent from properties bought in by Crown .. 15,366 710 Rebate of interest .. .. .. 39,729 18 7 Profit from sale of properties and stock .. 1,262 6 9 Remission of interest .. .. .. 2,419 9 6 Sale of farm-produce, &c. .. .. 6,497 14 7 Valuation expenses .. .. .. 1,795 12 9 Transfer and production fees .. ' 934 18 0 Travelling-expenses of Meld Inspectors 2,641 16 2 Valuation fees .. .. .. .. 596 7 6 Rent of Field Inspector's office .. .. 610 0 Sundries .. .. ....78 0 0 Losses on realization of securities—Writings Net loss for year .. .. .. 139,557 18 11 off in Suspense .. .. .. 57,064 2 4 Interest written off —postponements under section 16, Discharged Soldiers Settlement Act, 1921 .. . . .. ..21 15 6 Depreciation Reserve —Plant, &c. .. 999 14 3 Sundries .. .. .. .. 2,828 19 0 £1,047,961 17 9 £1,047,961 17 9 £ s. d. £ s. d. To Net loss for year, carried down .. .. 139,557 18 11 By Adjustment on account of previous year .. 235 810 Loss forward from previous year .. .. 270,908 14 II Balance —Net loss to 31st March, 1925 .. 410,231 5 0 £410,466 13 10 £410,466 13 10 Receipts and Payments Account for the Year ended 31st March, 1925. Receipts. £ s. d. Payments. £ s. d. To Cash in hand, Ist April, 1924 .. .. 237,974 811 To Advances on mortgage— £s. d. £ s. d. Current Account .. 567,747 14 5 Debentures issued .. 22,870 0 0 Section 2—Farms .. 32,522 4 6 Transfers from Stamp Duties Section 2 —Dwellings .. 92,438 16 10 Deposit .. .. 116 19 7 692,708 15 9 — ' 22,986 19 7 Miscellaneous advances .. .. .. 2,059 12 7 Repayment of advances— Plant Account—Purchase of motor-cars, &c. 2,390 10 11 Current Account .. 543,975 7 7 Office requisites .. .. .. 717 6 Section 2—Farms .. 59,169 7 8 Purchase of live and dead stock .. .. 1,215 16 9 Section 2—Dwellings .. 278,150 14 11 Sundry estates —Purchase of stock and Buildings advances .. 125 12 7 working-expenses .. .. .. 5,002 0 8 Miscellaneous advances .. 1,556 7 3 Working-expenses of farms acquired under 882,977 10 0 power of sale.. .. .. 2,369 9 I Property Account — Capital expenditure on proFreehold .. .. 22,021 13 4 perties acquired through Leasehold .. .. 8,299 18 0 exercise of power of — 30,321 11 4 sale— £ s. d. Realization Account .. .. .. 29,181 0 3 Freehold property .. 3,742 510 Sale of farm-produce, &c. .. .. 4,345 910 Leasehold property .. 772 7 4 Sundry estates . . .. .. .. 3,804 8 1 4,514 13 2 Sale of live and dead stock .. .. 9,671 9 3 Instalments on State Advances mortgages.. 228 7 8 Sale of plant .. .. .. . . 293 9 8 Realization Account—Expenses incidental to Suspense Account .. .. .. 3,114 17 10 acquisition of properties .. .. 11,063 11 9 Fire Loss Suspense Account .. .. 11,794 14 I Sundry creditors—Accounts not cleared in Bills receivable.. .. .. .. 232 9 5 Treasury books in previous years .. 5,476 410 Interest on advances— £s. d. Sinking Fund Account—Section 4, Finance Current Account 119,015 5 5 Act, 1919 .. .. .. .. 11,705 9 6 Section 2—Farms .. 178,693 17 7 Interest on debentures .. .. .. 338,048 15 11 Section 2 —Dwellings .. 320,870 9 2 Interest on transfers from the Consolidated Buildings .. • • 208 5 6 Fund .. ...... .. 540,000 0 0 Miscellaneous .. .. 41 19 1 Stamp duty on loans raised .. .. 103 8 8 618,829 16 9 Management charges on stock .. .. 3 3 11 Interest on investments .. .. .. 7,416 5 2 Charges and expenses of raising loans .. 1,500 0 0 Rents and grazing fees .. .. .. 12,804 14 ' Loans repaid .. .. .. .. 4,100 0 0 Valuation fees .. .. .. .. 579 3 0 Vote " Expenses of manageProduction and transfer fees .. .. 947 17 0 ment"— £s. d. Sundries .. . • ■• • ■ 752 12 4 Supervision, management of securities .. .. 39,366 8 8 Expenses of Revaluation Committees .. .. 20,567 11 0 59,933 19 . 8 Fire Loss Suspense Account .. .. 6,699 0 1 Valuation expenses .. . , . . 1,778 3 1 Suspense Account .. .. .. 1,268 17 1 Printing and stationery .. .. . . 296 19 7 Travelling-expenses of Supervisors and Inspectors .. .. .. .. 2,692 8 10 Miscellaneous expenses in connection with properties acquired .through exercise of power of sale .. .. .. 3,331 12 7 Maintenance—Plant and machinery .. 828 3 9 Working-expenses—Tractor .. .. 166 16 8 Audit fees .. .. .. .. 500 0 0 Sundries .. .. .. .. 24 1 1 Balance — Cash, Public Account 31st £ s. d. March, 1925.. .. 6,388 16 9 Imprests outstanding .. 12,361 18 9 Investment Account .. 159,260 0 0 , 178,010 15 6 £1,878,028 16 7 £1,878,028 16 7 2—B. 1 [PT. IY].

B.—l [PT. IV

DISCHARGED SOLDIERS SETTLEMENT ACCOUNT—continued. Balance-sheet as at 31st March, 1925. Liabilities. 4 ssets. Capital Account— £s.d.£ s. d. Advances on mortgage — £s.d.£ a. d. Securities issued 6,587,835 16 8 Current Account 3,128,911 4 7 Redeemed from Con- Section 2—Farms, &c. 6,971,773 15 9 solidated Fund .. 2,500 0 0 Section 2—Dwellings, &c. 6,867,472 6 8 Transferred from Con- 16,968,157 7 0 solidated Fund .. 13,500,000 0 0 Instalments of principal -—-—■ 20,090,335 16 8 outstanding— Interest on loans accrued to 31st March, 1925, Section 2—Farms, &c. .. 79,041 5 2 but not payable on that date .. .. 101,838 4 8 Section 2 —Dwellings .. 21,714 19 7 Sundry creditors—lnterest unpaid on de- 100,756 4 9 bentures .. .. .. .. 2,316 10 6 Unpaid purchase price (not yet payable) of Consolidated Fund —For interest unpaid, buildings on Crown properties being paid off 1923-24 .. .. .. .. 540,000 0 0 by instalments .. .. .. 6,547 2 5 Sundry creditors —Payments in advance .. 16,357 16 6 Sundry debtors for instalments of principal on Land for Settlements Account (D.S.S.) — buildings .. .. .. .. 92 1 7 Accrued interest on purchase-money, Matai- Postponed instalments of principal .. .. 41,059 12 5 kona Settlement .. .. .. 16,538 5 0 Interest outstanding— £s. d. Sundry creditors for— £s. d. Current Account .. 150,335 15 8 Miscellaneous services .. 12,903 18 7 . Section 2—Farms, &c. .. 255,059 1 2 Advances from State Ad- Section 2—Dwellings, &c. 24,604 6 5 vances Office on pro- 429,999 3 3 perties acquired by Sundry debtors for interest on buildings on Crown ... .. 8,767 17 4 Crown properties .. .. .. 123 18 4 Private mortgages .. 800 0 0 Interest on advances accrued but not due .. 134,698 16 6 • 22,471 15 11 Postponed interest on advances .. .. 183,135 1 8 Suspense Account .. .. .. 319 18 5 Interest accrued and unpaid on surplus funds Realization Suspense .. .. .. 2,636 0 9 temporarily invested .. .. .. 6,702 11 0 Writings off in Suspense .. .. .. 93,342 4 8 Sundry debtors— Property Account —Deposits on sales un- For sale of stock .. .. .. 847 16 7 completed .. .. .. .. 56 3 10 For rent of properties .. .. .. 4,888 9 2 Fire Loss Suspense .. .. .. 6,640 19 11 For working-expenses of tractor .. -.. 213 19 9 Rents charged in advance .. .. .. 453 12 7 Miscellaneous advances (rates, insurances, &e.) 1,178 12 2 Depreciation Reserve .. .. .. 1,632 6 3 Interest on miscellaneous advances .. 5 117 Sinking Fund Reserve .. .. .. 56,101 17 1 Miscellaneous —Expenses recoverable from other Departments, &c. .. .. 5,025 5 4 Bills receivable .. .. .. .. 686 5 4 Machinery and plant .. .. .. 5,119 18 8 Property Account-r-Properties acquired by Crown — £ s. d. Freehold .. .. 666,747 12 7 Leasehold .. .. 282,766 16 3 949,514 8 10 Sundry advances merged with value of Crown lands (see- „ tion 20, Discharged Soldiers Settlement Amendment Act, 1923) —- Land .. .. .. 14,093 6 4 Principal instalment due .. 152 10 3 Interest due .. .. 824 10 7 15,070 7 2 Realization Account — Properties in course of realization .. 412,962 13 4 Live stock on hand .. .. .. 36,651 9 9 Dead stock on hand .. .. .. 4,645 5 11 Losses in Suspense . . .. .. 93,342 4 8 Sundry Estates Account —Live and dead stock 20,031 7 9 Office requisites .. .. .. .. 20 7 1 Loan interest paid in advance .. .. 11,258 2 8 Sinking Fund .. .. .. .. 56,101 17 1 Charges and expenses of raising loans .. 165,000 0 0 Revaluation Board determinations, &c. — Reductions in mortgage £ s. d. values .. .. 508,379 11 5 Interest written off .. 149,350 10 1 Remissions of interest .. 16,185 17 1 Rent written off, &c. .. 89 3 4 Revaluation Committee Expenses .. .. 27,095 13 9 Revaluation Board expenses 7,859 14 10 708,960 10 6 Revenue Account—Net loss .. .. 410,231 5 0 Cash in Suspense Account .. .. 3 0 0 Balance— Cash in Public Account, £ s. d. 31st March, 1925 .. 6,388 16 9 Imprests outstanding .. 12,361 18 9 Investment Account .. 159,260 0 0 178,010 15 6 £20,951,041 12 9 £20,951,041 12 9 J. B. Thompson, Under-Secretary for Lands. 4th August, 1925. J. 11. O'Donnell, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with relative books and documents submitted for audit, and correctly state the position as disclosed thereby, except —(1) The accounts have been compiled from copies of journal entries of the District Land Offices and audited statements from Poverty Bay, JJawke's Bay, Nelson, Marlborough, Westland, and Otago ; (2) the only assets verified are cash in Public Account, imprests outstanding, and liabilities for loans, accrued interest thereon, Sinking Fund Reserve, except in the districts mentioned in exception No. 1 ; (3) part of interest on capital and Sinking Fund instalments have been paid out of loan-moneys. —G. F. C. Campbell, Controller and AuditorGeneral.

B.—l [PT. IV

EDUCATION DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1925. Summary. Expenditure. Income. To Balances from separate accounts — £s.d.£ s. d. Primary Education .. .. .. 2,294,804 14 9By Income from primary-education reserves .. 109,925 13 1 Secondary Education .. .. 279,714 4(i Income from national-endowment reserves 74,353 17 9 Higher Education .. .. .. 87,862 19 5 Balance as per balance-sheet .. .. 3,130,654 16 4 Technical Education .. .. 182,310 18 7 Training of Teachers .. .. 175,6791411 Native Education .. .. .. 77,771 19 9 Physical Education .. .. .. 7,980 19 7 Examinations .. .. .. 4,440 5 8 Miscellaneous .. .. .. 78,523 18 3 Special Schools Branch .. .. 125,844 11 9 £3,314,934 7 2 £3,314,934 7 2 Head Office Administration. Expenditure. £ s. d. Income. . £ s. d. To Salaries .. .. .. .. .. 27,577 16 BBy Payment by Teachers' Superannuation Fund for Overtime and meal allowance .. .. 154 14 3 clerical work .. ~ 900 0 0 Telephones .. .. .. .. 284 910 Sale of publications .. .. .. 69 8 9 Travelling-expenses .. .. .. 1,261 17 10 Balance transferred to other accounts .. 32,267 19 10 Office requisites .. .. .. .. 233 5 8 Advertising, &c. .. .. .. .. 29 15 11 Printing and stationery, &c. .. .. 771 13 2 Postage, telegrams, &c. .. .. .. 722 15 3 Rent, Government Buildings .. .. 1,745 0 0 Depreciation on furniture, &c. .. .. 296 0 0 Interest on capita) .. .. .. 160 0 0 £33,237 8 7 £33,237 8 7

B.—l |PT. IYI.

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Primary Education. Expenditure. £ s. d. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. 13,949 19 10 By Recovery for education Public schools —- of foreign children .. 97 19 3 Teachers'salaries .. .. .. 1,639,796 14 3 Registration of school Teachers' house allowance .. .. 43,925 0 3 1 colours —Fees for reTeachers' removal expenses .. .. 528 9 1 I gistration .. .. 4 0 0 — — 1,684,250 3 7 Organizing teachers —• Salaries .. .. .. .. 6,648 4 0 Travelling-expenses .. .. .. 2,783 5 8 _______ 9,431 9 8 Manual instruction— l Salaries .. .. .. .. 44,936 13 4 Material .. .. .. .. 30,036 15 1 74,973 8 5 Grading of teachers —• Head Office and administration .. .. 830 0 0 Portion of Inspectors'salaries .. .. 2,670 0 0 Expenses of appeals .. .. .. 387 3 5 Printing, &c. .. .. .. .. 6 4 0 • ___ 3,893 7 5 School and class libraries .. .. .. .. 1,807 7 0 Flags for schools .. .. .. .. 33 1 9 Less contributed by Committees .. .. 14 9 9 — 18 12 0 Accidents to school-children .. .. .. 8 3 6 Maintenance of school buildings, &c. — School buildings—Rent of Grants to Boards for maintenance .. 104,000 19 0 buildings and sites .. 431 0 8 Subsidies on voluntary contributions for upkeep of schools .. .. .. 4 ,534 15 3 School Committees'allowances .. .. 103,107 13 2 Rent, of buildings for school purposes .. 5,783 9 1 217,426 16 6 Inspection of schools —■ Inspection of Fiji, &c. — Inspectors'salaries .. .. .. 32,022 7 5 Recovery for expenses, Less charged to grading of teachers .. 2,670 0 0 &c., from Fiji Govern- • ——-— ment .. .. 133 16 8 29,352 7 5 Special examination fees .. 124 17 6 Travelling-expenses (including depreciation on departmental cars, &c.) .. .. 10,930 6 3 Office requisites (including depreciation On furniture) .. .. .. .. 221 0 7 Clerical assistance .. .. • • 421 15 0 Postage, telephones, &c. .. .. . . 241 8 1 — 41,166 17 4 Conveyance and board of pupils and instructors, including depreciation on departmental cars and buses .. .. .. .. .. 38,297 10 4 Education Board—Grants for general administration .. .. .. .. .. 38,708 19 10 Correspondence classes —• Head Office administration .. .. 50 0 0 Salaries .. .. 1,799 17 7 £ s. d. Books and stationery.. .. 225 12 I Less recoveries from parents.. 93 15 10 — 131 16 3 Postage, &c. .. .. .. • . 175 0 0 Rent of offices and cleaning .. .. 118 3 0 Advertising .. .. .. • ■ 22 2 6 Depreciation of office furniture .. • . 13 0 0 Interest on capital .. . • .. 10 0 0 2,319 19 4 By School Journal— School Journal—• Sale of Journal .. 742 18 6 Head Office administration .. .. 50 0 0 Salaries .. .. .. .. 726 14 5 Printing .. .. 4,756 7 8 Putting up for despatch .. .. .. 410 15 0 Postage .. .. .. 1,542 1111 Royalties and sundries .. .. .. 98 19 10 Rent of office (including cleaning and light).. 80 0 0 — —•—• 7,665 8 10 Education Gazette —• Education Gazette—• £ s. d. Head Office administration .. . . *20 0 0 Sales .. 41 8 2 Salaries .. .. .. .. 220 0 0 Adv e r - Printing and despatching .. .. 878 3 3 tising 61 0 4 Postage .. .. .. .. 95 1 3 ■ 102 8 6 Sundries .. .. • - .. 11 14 0 Rent of office (including cleaning and light) 30 0 0 1,254 18 6 Free kindergartens—Grants in aid .. .. .. 3,203 7 8 Printing and stationery .. .. .. .. 1,21580 Conferences —Expenses .. .. .. .. 800 13 6 Exchange teachers —•Expenses .. .. .. 98 13 1 Rebuilding school buildings, &c., destroyed by Buildings destroyed by fire .. .. .. .. .. • ■ 34,493 4 5 fire— Rewards for prevention and detection of fires .. 130 0 0 Recovery from Fire Waikino tragedy —Expenses and compensation .. 794 9 9 Insurance Fund .. 32,289 4 9 Miscellaneous * .. .. .. .. ■ - 23 2 1 Balance, carried to Interest on capital .. •• •• 152,799 0 0 general Income and Expenditure Account 2,294,804 14 9 £2,328,731 0 7 £2,328,731 0 7

B.—l [FT. IYI .

EDUCATION DEPARTMENT —continued. Income and Expenditure Account —continued. Secondary Education. Expenditure. £ s. d. Income. To Head Office salaries and administration .. .. .. 2,068 0 0 By High schools —• £ s. d. £ s. d. High schools— £ s. d. Fees of paySalaries of teachers .. .. .. .. 185,768 16 7 ing pupils 7,131 7 6 Grading of teachers .. .. .. .. 210 34 Net income Grants to Boards for administration .. .. 31,465 1 8 from en« Grants to Marlborough High School Board under dowment Marlborough High School Act .. .. 400 0 0 applied to Assistant towards maintenance of buildings .. 843 16 1 payment Subsidies on voluntary contributors for general of teachers' purposes .. .. .. .. 416 0 7 salaries 19,448 9 1 219,103 18 3 _____ 26,579 16 7 District high schools (secondary department)— Balance carried to General Salaries of teachers .. .. .. .. .. 46,600 15 5 Income and Expenditure Inspection—• Account .. ..279,714 4 6 Salaries of Inspectors .. .. .. 1,442 11 11 Less charged to grading of teachers .. .. 120 0 0 1,322 11 11 Travelling-expenses, &c. .. .. .. 335 7 7 . . 1,657 19 6 Conveyance of pupils .. .. .. .. .. 5,600 0 7 Manual instruction .. .. .. .. .. 3,380 14 8 Scholarships —• National .. .. .. 9,686 19 1 War bursaries .. .. .. .. 340 8 4 10,027 7 5 Printing and stationery .. .. .. .. 86 10 3 Conference expenses .. .. .. .. .. 65 15 0 Interest on capital .. .. .. .. -. 17,703 0 0 £306,294 1 1 £306,294 1 1 Higher Education. Expenditure. £ s. d. Income. To Head Office salaries and administration charges .. .. 555 0 0 By Balance carried to General £ s. d. Grants to New Zealand University and to four Income and Expenditure University Colleges— £ s. d. Account .. .. 87,862 19 5 For general purposes .. .. .. 41,557 17 6 Otago University College—Additional for salaries .. 491 13 6 Salaries of Professors of Education .. .. 3,795 16 8 Workers' Educational Association lectures .. 2,000 0 0 Subsidies on voluntary contributions for general purposes .. .. .. .. .. 3,429 10 11 ■ 51,274 18 7 Scholarships .. .. .. .. .. .. 19,562 7 7 Grant to Workers' Educational Association (including £125 for previous year) .. .. .. .. 1,625 0 0 Miscellaneous .. .. .. .. .. 60 13 3 Interest on capital .. .. .. .. .. 14,785 0 0 £87,862 19 5 £87,862 19 5 Technical Education. Expenditure. £ s. d. Income. To Head Office salaries and administration charges .. .. 1,780 0 0 By ExaminaTechnical schools and classes. £s. d. tions —■ £ s. d. £ s. d. Salaries of instructors .. •• 110,370 18 7 Fees .. 121 17 6 Grants to Boards for general expenses .. 29,513 6 5 Saleof Travelling-expenses of instructors .. .. 611 6 1 material 11 13 9 Grants for material used at schools .. .. 4,018 13 7 —•——-——■ 133 11 3 Repairs to buildings.. .. .. .. 845 7 4 Balance carried to General Rent of buildings for classes .. .. .. 770 0 4 Income and Expenditure Subsidies on voluntary contributions for general Account .. 182,310 18 7 purposes .. .. .. .. 1,247 18 4 Grading of instructors .. .. .. 314 8 1 ■ 147,691 18 9 Inspection—• Salaries of Superintendent and Inspectors . - 2,633 0 6 Less charged to grading of instructors .. 220 0 0 2,413 0 6 Travelling-expenses .. .. .. .. 729 1 3 Postage and telegrams .. .. .. 119 3 . . . . —- 3,153 11 0 Conveyance, &c., of pupils .. .. .. .. 4,139 19 2 Conference, expenses of .. .. .. • • 60 3 10 Examinations (City and Guilds, London) .. .. 350 12 6 Printing and stationery .. .. .. .. 35116 Miscellaneous .. .. .. • • • ■ 10 11 1 Interest on capital .. .. .. •• •• 25,22200 £182,444 9 10 £182,444 9 10

B. —1 [PT. IV].

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Training of Teachers. Expenditure. £ s. d. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. .. 687 0 0 By Balance carried to general Training colleges—■ Income and ExpendiSalaries of staff and teachers of normal schools ture Account .. 175,679 14 11 (half cost, the remaining half being charged to primary education) .. .. .. 26,825 6 4 Special instruction .. .. .. .. 2,040 411 University college fees for students attending University classes .. .. .. 4,624 14 0 33,490 5 3 Allowances to students .. .. .. 131,547 10 I Science material .. .. .. •• 195 11 3 ■ ■ ■ — 165,233 6 7 Classes at sub-centres .. .. .. .. 3,094 16 11 Classes —-Fares of instructors and teachers .. 2,259 12 3 ——— 5,354 9 2 Conferences, expenses of .. .. .. .. 18 16 3 Printing and stationery .. .. .. .. 54 2 11 Interest on capital .. •. .. • • • ■ 4,332 0 0 £175,679 14 11 £175,679 14 11 Native Education. Expenditure. £ s. d. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. .. 907 0 0 By Truancy fines .. 2 0 0 Native schools —• Bent of buildings .. 35 0 0 Salaries of teachers .. .. .. .. 56,241 4 11 Contribution Manual instruction .. .. .. .. 374 0 5 from Natives Books and school requisites .. .. .. 1,158 19 4 towards reRepairs to buildings.. .. .. .. 3,249 3 2 building ToAdvertising .. .. .. .. 20 16 0 komaru Bay Depreciation on buildings .. .. .. 3,000 0 0 School (de64,044 310 stroyed by £ s. d. Removal expenses of teachers .. .. .. 458 19 2 fire) .. 500 0 0 Conveyance and board of children .. .. .. 1,856 0 4 Recovery from Inspection—■ Eire Insurance Salaries of Inspectors .. .. .. 1, 380 0 0 Fund .. 462 8 7 Travelling-expenses .. .. • • .. 454 10 6 —-—-—— 962 8 7 —— ——■ 1,834 10 6 Balance carried to General Higher education — Income and Expenditure Scholarships and allowances and expenses .. .. 3,708 5 11 Account .. .. 77,771 19 9 Rebuilding school destroyed by fire .. .. .. 962 8 7 Interest on capital . • .. .. •. • • 5,000 0 0 £78,771 8 4 £78,771 8 4 Physical Education. Expenditure. £ s. d. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. .. 63 0 0 By Balance carried to General Salaries of instructors .. .. .. .. 4,555 16 1 Income and Expendi-Traveiling-expenses of instructors (including deprecia- ture Account .. 7,980 19 7 tion on motor-cycles, &c.) .. .. .. 3,09377 Postages and telegrams (instructors) .. .. 39 6 3 —— — 7,688 9 11 Books and material .. .. • • ■ • 174 15 5 Less books sold .. .. .. .. 3 7 3 — 171 8 2 Classes for teachers .. .. .. ■. .. 25 1 6 Interest on capital .. ■ ■ . ■ • ■ • • 33 0 0 £7,980 19 7 £7,980 19 7 Examdnations. Expenditure. £ s. d. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. .. 2,060 0 0 By Fees for examinations and Examiners'and supervisors'fees .. .. .. 4,930 310 certificates .. .. 5,862 18 3 Printing and stationery, &c. .. .. .. 1,414 19 6 Balance carried to General Forwarding charges, rents of buildings, &c... .. 1,534 16 6 Income and ExpendiPostages and telegrams .. .. .. .. 322 0 5 ture Account .. 4,440 5 8 — — 8,202 0 3 Conferences —Expenses .. .. .. ~ .. 10 3 8 Depreciation on models .. .. .. ■ • .. 25 0 0 Interest on capital .. ■■ .. ■■ 600 £10,303 3 11 £10,303 3 11

B.—l TPt. IV

EDUCATION DEPARTMENT —continued. Income and Expendituke Account —continued. Miscellaneous. Expenditure. Income. To Council of Education—• £ s. d. By Balance carried to General £ s. d. Expenses of delegates .. .. .. .. .. 171 16 11 Income and ExpendiExhibitions —Expenses .. .. .. .. .. 12 15 2 ture Account .. 78,523 18 3 Expenses of departmental officers outside New Zealand .. ..11122 Expenses of reports, &c., on educational matters by persons from outside of New Zealand .. .. .. .. .. 112 2 10 Expenses re cases of impersonation at examinations .. .. 12 12 0 Expenses re testing of children .. .. .. .. 12 12 0 Subsidies to public libraries .. .. .. .. .. 2,999 3 9 Contribution to Teachers' Superannuation Fund — £ s. d. Under Superannuation Act .. .. 43,000 0 0 Additional appropriation .. .. .. 25,000 0 0 ■ . ■ 68,000 0 0 Expenses of raising loans .. .. .. .. .. 7,091 13 5 £78,523 18 3 £78,523 18 3 Special Schools (Summary). Expenditure. £ s. d. Income. £ s. d. To Balance brought forward from separate accounts —■ By Balance carried to General Education of the Blind .. .. .. .. .. 5,545 1 6 Income and ExpendiEducation of the Deaf .. .. .. .. .. 7,501 16 11 ture Account .. 125,844 11 9 Education of the Feeble-minded .. .. .. .. 12,421 16 3 Child Welfare .. .. .. .. .. .. 99,275 8 10 Stores Summary Account .. .. .. .. . . 1,100 8 3 £125,844 11 9 £125,844 11 9 Special Schools Branch-General Administration. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 9,080 0 0 By Transfers to the separate accounts for special Postage and telegrams .. .. .. 1,012 10 10 schools, &c. .. .. .. ... 10,387 14 8 Printing and stationery, &c. .. .. 295 3 10 £10,387 14 8 £10,387 14 8 Education of the Blind. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 45 0 0 By Maintenance fees from parents, &c. .. .. 429 18 2 Maintenance of children at Jubilee £ s. d. Balance carried to Special Schools Branch SumInstitute for the Blind .. 604 4 8 mary of Income and Expenditure .. .. 5,545 1 6 Special instruction .... 15 0 0 Travelling-expenses of children 7 14 2 , . , . 626 18 10 Provision for bad debts (maintenance fees) .. 40 0 0 Jubilee Institute for the Blind —Subsidy on contributions for general purposes .. 4,903 0 10 Interest on capital expenditure (grants to Jubilee Institute for buildings) .. .. .. 360 0 0 £5,974 19 8 £5,974 19 8 Education of the Deaf. Expenditure. £ s. d. Income. £ s. d. £ s. d. To Head Office salaries and administration charges 380 0 0 By Maintenance fees, from parents, &e. 1,527 1 0 School for the Deaf, Sumner— £ s. d. Other recoveries on account exSalaries of staff .. .. 5,668 9 2 penses of children .. .. 13 15 4 Maintenance of staff, inmates, —•— —• 1,540 16 4 &c. .. .. .. 1,740 14 5 Sale of produce .. .. 3 15 9 Maintenance of buildings .. 226 5 5 Meals provided .. . . 0 8 0 — 7,635 9 0 — 4 3 9 Advertising .. • • • • • • 12 14 10 Deductions from salaries of staff for board or Travelling-expenses of children and escorts .. 261 5 7 quarters provided .. .. .. 525 0 0 Medical examinations .. •. .. 5 9 6 Interest on funds held in trust for benefit of the Postage and telegrams .. .. •• 19 13 0 deaf (bequests) .. .. .. .. 105 14 11 Depreciation on buildings, &c. .. .. 451 0 0 Balance carried to Special Schools Branch SumProvision for bad debts (maintenance fees, &c.) 150 0 0 mary of Income and Expenditure Account .. 7,501 16 11 Interest on capital • • • ■ ■ • 762 0 0 £9,677 11 11 £9,677 II 11

B. —1 [PT IV].

EDUCATION DEPARTMENT —continued. Income and Expenditure Account —continued. Education and Training of Feeble-minded. Expenditure. . £ s. d. Income. £ s. d. To Balance (loss) on —• By Maintenance fees from parents, &c. .. .. 1,900 5 5 Richmond School for Girls .. .. 3,921 14 5 Recoveries on account of travelling-expenses ... 33 3 7 Otekaike School for Boys .. .. 9,934 16 0 Balance carried to Special Schools Branch SumHead Office administration (non-institutional) 95 0 0 rnary of Income and Expenditure Account .. 12,421 16 3 Travelling-expenses .. .. .. 303 14 10 Provision for bad debts (maintenance fees) .. 100 0 0 £14,355 5 3 £14,355 5 3 \ Special School for Girls, Richmond. Expenditure. £ s. d. j Income. £ s. d. To Head Office salaries and administration charges 140 0 0 By Sales of produce, &c. .. .. .. 7 3 8 Salaries of staff .. .. .. .. 2,064 4 4 Deductions from salaries of staff for board or Maintenance of inmates and staff .. .. 1,270 13 9 quarters provided .. .. .. 355 0 0 Repairs to buildings .. .. .. 22 16 7 Balance carried to Education and Training of Depreciation on buildings, &c. •. .. 297 0 0 Feeble-minded Income and Expenditure AcAdvertising .. .. .. .. 9 3 5 count .. .. .. .. .. 3,921 14 5 Interest on capital .. .. .. 480 0 0 £4,283 18 1 : £4,283 18 1 I , „ Special School for Boys, Otekaike. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 320 0 0 By Sales of baskets, &c. .. .. 207 1 6 Salaries of staff .. .. .. .. 4,815 4 2 Meals provided .. .. .. .. 5 8 6 Maintenance of staff and inmates .. .. 3,332 18 4 Boot repairs for staff, &c.. .. .. .. 12 5 6 Repairs, &c., to building, &c. .. .. 733 12 11 Deduction from salaries of staff for board or Advertising .. .. .. .. 20 0 7 quarters provided .. .. .. 1,12500 Medical examinations .. .. .. 8 9 6 Sawmill Account —Office expenses, &c. .. 20 0 0 Basketmaking material .. .. .. 136 11 8 Value of boys'labour on farm and at sawmill .. 110 5 0 Depreciation on buildings, &c. .. .. 1,047 0 0 Balance (profit) from —■ Interest on capital .. .. .. 1,524 0 0 Farm Account .. .. .. .. 353 15 3 Sawmill Account .. .. .. 169 5 5 Balance carried to Education and Training of Feeble-minded Income and Expenditure Account .. .. .. .. .. 9,934 16 0 £11,937 17 2 £11,937 17 2 Special School for Boys, Otekaike (Farm Account). Expenditure. Income. £ s. d. To Stocks on hand, Ist April, 1924— £ s. d. £ s. d. By Sales of produce (including issues to Otekaike Live-stock .. .. .. 669 1 6 institution) .. .. .. .. 1,602 7 6 Farm-produce .. .. 441 17 0 Sawmill account for use of traction-engine .. 30 0 0 1,110 18 6 Stock on hand, 31st March, 1925 — £ s. d. Purchase of live-stock .. .. .. 97 6 9 Live-stock .. . . .. 615 0 0 Purchase of seeds, manures, &c. .. .. 277 7 4 Farm-produce .. .. 1,093 0 0 Purchase of feed .. .. .. 180 1 11 1,708 0 0 Salaries of staff employed on farm.. 675 0 0 Value of boys' time on farm 75 0 0 750 0 0 Repairs to plant on farm. .. .. . . 64 17 9 Depreciation on farm buildings, plant, &c. .. 103 0 0 Balance carried down .. .. .. 756 15 3 £3,340 7 6 £3,340 7 6 £ s. d. £ s. d. To Head Office salaries and administration charges 30 0 0 By Balance brought down .. . . .. 756 15 3 Otekaike office salaries .. .. .. 50 0 0 Interest on capital .. .. .. 323 0 0 Balance (profit) carried to Otekaike General Account .. .. .. .. 353 15 3 £756 15 3 £756 15 3 Special School for Boys, Otekaike (Sawmill Account). Expenditure. £ s. d. Income. £ s. d. To Wages (including value of boys' labour) . . 269 5 0 By Sales .. .. .. .. .. 248 8 0 General expenses .. .. .. .. 87 17 7 Timber used at institution .. .. ~ 88 0 0 Hire of traction-engine from farm .. .. 30 0 0 Stock of sawn timber on hand, 31st March, 1925 360 0 0 Royalty .. .. .. .. .. 86 0 0 Depreciation of plant, &c. .. .. .. 15 0 0 Balance carried down .. .. .. 208 5 5 £696 8 0 £696 8 0 £ s. d. £ s. d. To Head Office administration charges ~ . . 10 0 0 By Balance brought down . . . . .. 208 5 5 Office expenses at Otekaike .. . . 20 0 0 Interest on capital .. .. .. 9 0 0 Balance (profit) carried to Otekaike General Account .. .. .. .. 169 5 5 £208 5 5 £208 5 5

B.—l [Pt. IVI.

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Child Welfare (Summary). Expenditure. £ s. d. Income. £ s. d. To Balance from separate accounts— By Fees recoverable from parents, &c., for mainBoys' Training-farm, Weraroa .. .. 6,322 12 5 tenahce of children .. .. .. 31,722 18 3 Caversham Industrial School .. .. 2,322 18 2 Balance transferred to Special Schools Income Te Oranga Home .. .. .. 1,055 18 1 alid Expenditure Account .. .. 99,275 810 Miramar Home .. .. . . . . 465 10 9 Receiving-homes — Auckland .. .. .. .. 1,418 17 1 Hamilton .. .. .. .. 771 11 3 Wanganui .. .. .. .. 847 0 5 Napier .. .. .. .. 833 10 4 Wellington .. .. .. .. 1,142 15 11 Christchurch .. .. .. .. 1,520 16 6 Probation Homes — ' Auckland .. .. .. 1,946 5 0 Wellington .. .. .. .. 993 O 2 Christchurch .. .. .. .. 1,143 5 8 Dunedin .. .. .. .. 963 10 11 Non-institutional .. .. .. 100,250 14 5 Provision for bad debts (maintenance fees) .. 9,000 0 0 £130,998 7 1 £130,998 7 1 Boys' Training-farm, Weraroa. Expenditure. £ s. d. Income. £ s. dTo Head Office administration charges .. .. 140 0 0 By Rent of buildings .. .. .. .. 116 5 Salaries and wages of staff, &c. .. .. 1,958 19 4 Hire of departmental car .. .. .. 315 0 Maintenance of inmates and staff .. .. 2,058 10 2 Meals provided .. .. .. .. 3 6 1 Maintenance of buildings, &c. .. .. 438 15 1 Value of boys' labour on farm .. .. 100 0 0 Telephones .. .. .. . . 13 2 6 Deductions from salaries of staff for board or Depreciation on buildings, &c. .. .. 616 0 0 quarters provided .. .. .. 425 0 0 Interest on capital .. .. .. 770 0 0 Balance carried to Child Welfare Income and Balance (loss) from Farm Account .. .. 861 2 10 Expenditure Account .. .. .. 6,322 12 5 £6,856 9 11 £6,856 9 11 Boys' Training-farm, Weraroa (Farm Account). Expenditure. Income. To Stocks, Ist April, 1924 —• £ s. d. £ s. d. By Sales of produce, &c., including issues to Weraroa £ s. d. Live-stock .. .. .. 1,968 3 0 institution .. .. .. .. 2,760 15 2 Fijrm-produce .. .. 1,136 13 9 ' Chaff-cutting, &c. .. .. .. .. 237 18 6 — 3,104 16 9 Deduction from salaries of staff as rent of cottages Purchase of live-stock .. .. 714 3 provided .. .. .. .. 60 0 0 Purchase of seeds, manures, &c. .. .. 558 0 6 Stocks on hand at 31st March, 1925 — £ s. d. Purchase of feed .. .. .. .. 173 3 4 Live-stock .. .. 2,069 0 0 Repairs to buildings, plant, &c. .. .. 171 9 9 Farm-produce .. .. 852 0 0 Miscellaneous expenses .. .. .. 188.17 7 ——.— — 2,921 0 0 Depreciation on buildings, plant, &c... .. 300 0 0 Salaries and wages of farm staff, &c. (including value of boys' labour) .. .. 1,106 4 4 Balance carried down . . .. . . 305 17 2 £5,979 13 8 £5,979 13 8 £ s. d. £ s. d. To Head Office administration charges .. .. 50 0 0 By Balance brought down .. .. .. 305 17 2 Weraroa Office salaries, &c. • . . . 125 0 0 Balance carried to Weraroa Income and ExpendiInterest on capital .. • • • • 992 0 0 ture Account .. .. .. .. 861 210 £1,167 0 0 £1,167 0 0 Gaversham Industrial School (Girls). Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 70 0 0 By Grazing fees .. .. .. .. 2 0 0 Salaries and wages of staff .. •• .. 898 11 2 Value of girls'labour at factory .. .. 30 0 0 Maintenance of inmates and staff • • •. 928 0 8 Deductions from salaries of staff for board or Maintenance of buildings, &c. .. .. 75 3 10 quarters provided .. .. .. 150 0 0 Telephones .. .. • • • • 9 2 6 Balance carried to Child Welfare Income and Depreciation on buildings, &c. .. .. 198 0 0 Expenditure Account .. .. .. 2,322 18 2 Interest on capital .. . • . • 326 0 0 £2,504 18 2 £2,504 18 2 Te Oranga Home. Expenditure. £ s. d. Income. £ s. d. To Salaries and wages —Caretaker, &c. .. .. 139 0 0 By Rents received .. .. .. .. 42 0 0 Maintenance of buildings, &c. .. .. 35 15 10 Vegetables, &c., grown .. .. .. 7 10 3 Telephone ■ ■ ■ • • • ■ • 8 12 6 Balance carried to Child Welfare Income and Depreciation on buildings, &c. .. .. 228 0 0 Expenditure Account .. .. .. 1,055 18 1 Interest on capital . • • ■ • • 694 0 0 £1,105 8 4 £1,105 8 4

3—B. 1 [PT. IY].

B.—l [PT. IY].

EDUCATION DEPARTMENT —continued. Income and Expenditure Account —continued. Miramar Home for Children. Expenditure. £ s. d. 1-ncunte. £ s. d. To Maintenance of buildings, &c. .. .. 61 10 9By Balance carried to Child Welfare Income and ExDepreciation of buildings, &c. .. .. 144 0 0 penditure Account .. .. • • 465 10 9 Interest on capital .. •. • • 260 0 0 £465 10 9 £465 10 9

Receiving-homes.

Probation Homes.

Stores Summary Account. Expenditure. Income. To Balances brought forward from— £s.d. By Balances brought forward from — £s. d. Central store, Wellington .. .. .. 1,113 2 2 Branch Store, Auckland .. .. .. 185 18 8 Caversham Factory .. .. .. 243 0 7 Sub-store, Nelson .. .. .. 69 15 10 Balance carried to Special Schools Summary Account ■ • .. 1,100 8 3 £1,356 2 9 £1,356 2 9

Auckland. Hamilton. Wanganui. Napier. Wellington. Christchurch. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Head Office administration charges .. 45 0 0 30 0 0 25 0 0 30 0 0 50 0 0 60 0 0 Salaries of staff .. .. . • 502 3 1 345 0 6 297 17 4 37116 3 530 7 0 577 1 5 Maintenance of inmates and staff .. .. 591 8 4 221 0 9 294 3 10 296 9 3 393 18 4 626 2 8 Maintenance of buildings, &c. .. .. 44 14 5 31 7 0 82 9 3 50 18 7 65 6 10 90 8 8 Telephones .. .. .. .. 7 12 6 6 15 0 5 10 0 663 539 639 Depreciation on buildings, &c. .. .. 118 0 0 83 0 0 81 0 0 61 0 0 77 0 0 119 0 0 Interest on capital .. .. .. 217 0 0 115 0 0 121 0 0 92 0 0 126 0 0 177 0 0 1,525 18 4 832 3 3 907 0 5 908 10 4 1,247 15 11 1,655 16 6 Income and Balance. By Staff, for board and quarters provided .. 105 00 60 00 60 00 7500 105 0 0 135 0 0 Grazing fees .. .. .. .. 213 Meals provided .. .. .. .. 0 12 0 Balance carried to Child Welfare Income and 1,418 17 1 771 11 3 847 0 5 833 10 4 1,142 15 11 1,520 16 6 Expenditure Account 1,525 18 4 832 3 3 907 0 5 908 10 4 1,247 15 11 1,655 16 6

Auckland. Wellington. Christchurch. Dunedin. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. To Head Office administration charges .. .. . . .. 50 0 0 20 0 0 30 0 0 20 0 0 Salaries of staff .. .. .. .. .. .. 649 11 1 238 2 10 465 14 5 311 16 3 Maintenance of inmates and staff .. .. .. .. 464 15 4 439 15 8 378 12 5 345 11 1 Maintenance of buildings, &c. .. .. .. .. 304 74 123 18 28 189 87 137 Telephones .. .. .. •• •• •• 7113 8 10 0 889 7 10 0 Depreciation on buildings, &c. .. .. .. .. 156 00 87 00 157 00 82 00 Interest on capital .. .. .. .. .. 409 0 0 163 0 0 235 0 0 169 0 0 2,041 5 0 1,079 10 2 1,303 14 4 1,023 10 11 7mp/vrno rtvtn Tin!nmoo By Staff, for board and quarters provided ' 95 0 0 80 0 0 115 0 0 60 0 0 Bent of buildings .. .. .. .. .. • • •. 6 10 0 29 10 0 Vegetables grown and disposed of .. .. • • •. • ■ 12 12 3 Board provided (other than staff) .. .. .. .. .. •• 365 Balance carried to Child Welfare Income and Expenditure Account 1,946 5 0 993 0 2 1,143 5 8 963 10 11 2,041 5 0 1,079 10 2 1,303 14 4 1,023 10 11

B.—l [PT. IV].

EDUCATION DEPARTMENT—continued.

Income and Expenditure Account —continued. SPECIAL SCHOOL STORES. Central Store, Wellington. Trading Account for the Year ended 31st March, 1925. Expenditure. £ s. d. Income. £ s. dTo Stock as at Ist April, 1924 .. .. .. 16,575 11 9By Issues to institutions .. .. .. 6,093 110 Purchases .. .. .. .. 929 6 4 Transfers to Auckland store .. .. 731 3 3 Issues from factory .. .. .. 1,691 3 7 Transfers to Nelson sub-store .. .. 279 9 5 Balance, gross profit, carried down .. .. 465 8 4 Transfers to factory .. .. .. 191 2 5 Cash sales .. .. .. .. 342 13 1 Stock as at 31st March, 1925 . . .. 12,024 0 0 £19,661 10 0 £19,661 10 0 Profit crnd Loss Account. Expenditure. £ s. d. Income. £ a. d. To Head Office salaries and administration charges 50 00 By Balance brought down—Gross profit .. 465 8 4 Salaries and wages. . .. .. .. 450 8 4 Packing charges .. .. .. ..18 12 6 Rent .. .. .. .. .. 100 0 0 Balance (net loss) carried to Stores Summary Freight .. .. .. .. .. 70 18 4 Account .. .. .. 1,113 2 2 Fire-insurance—Stock . . .. . . 115 8 6 Heating, lighting, &c. . . .. .. 60 2 4 Sundries .. .. .. .. .. 556 Depreciation on fittings . . .. ..26 0 0 Interest on capital .. .. .. 719 0 0 £1,597 3 0 £1,597 3 0 Branch Store, Auckland. Trading Account for the Year ended 31st March, 1925. Expenditure. £ s. d. Income. £ s. d. To Stock as at Ist April, 1924 .. .. .. 1,366 111 By Issues to institutions .. .. .. 1,534 10 0 Purchases .. .. .. .. 104 16 2 Stock on hand, 31st March, 1925 .. .. 993 0 0 Transfers from Wellington .. .. .. 731 3 3 Gross profit carried down .. .. .. 325 8 8 £2,527 10 0 £2,527 10 0 Profit and Loss Account. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 500 By Balance brought down .. .. .. 325 8 8 Salaries .. .. .. .. .. 50 0 0 Rent .. .. .. .. .■24 10 0 Depreciation on fittings . . .... 40 0 Interest on capital .. .... 56 0 0 Net profit carried to Stores Summary Account.. 185 18 8 £325 8 8 £325 8 8 Sub-store, Nelson. Trading Account for the Year ended 31st, March, 1925. Expenditure. £ s. d. Income. £ s. d. To Stock as at Ist April, 1924 .. .. .. 882 110 By Issues .. .. .. .. .. 310 7 9 Transfers from Wellington .. .. .. 279 9 5 Stock on hand, 31st March, 1925 .. .. 1,090 0 0 Purchases . . . . ....72 0 8 Gross profit carried down .. .. .. 166 15 10 £1,400 7 9 £1,400 7 9 Profit and Loss Account. Expenditure. £ s. d. | Income. £ s. d. To Head Office salaries and administration charges 500 By Balance brought down .. .. .. 166 15 10 Salaries .. .. .. .. .. 25 0 0 Rent .. .. .. .. .. 25 0 0 ..... . Interest on capital ■ . .. .. 42 0 0 Balance (net profit) carried to Stores Summary Acoount ... .. ■■ 69 15 10 £166 15 10 £166 15 10 Caversham Factory. Trading Account for the Year ended 31st March, 1925. Expenditure. £ s. d. £ s. d. Income. £ s. d. To Stocks of material and unfinished By Sale of rags .. .. .... '119 .J work at Ist April, 1924, as Goods manufactured .. .. .. 1,789 14 11 shown last year .. .. 2,723 1 5 Stock at 31st March, 1925 .. ~.. 1,310 9 6 Less amount of stock overstated 214 710 — 2,508 13 7 Material transferred from Wellington store and purchases (including freight) .. .. 317 0 9 Wages .. • ■ .. .. • ■ 240 3 2 Balance carried down .. .. .. 36 6 0 £3,102 3 6 £3,102 3 6

B.—l [Pt. IV].

EDUCATION DEPARTMENT —continued. Income and Expenditure Account —continued. SPECIAL SCHOOL STORES—continued. Profit and Loss Account. Expenditure. £ s. d. Income. £ s. d. To Repairs and sundries .. .. .. 312 5 By Balance brought down .. .. .. 36 6 0 Lighting, power .. .. .. .. 6 6 4 Balance (loss) carried to Stores Depreciation . . .. .. .. 19 0 0 Summary Account — £ s. d. Head Office salaries and administration charges 15 0 0 1923-24 .. .. .. 214 710 Interest .on capital .. •• •• 21 0 0 1924-25 .. .. .. 28 12 9 Additional charge for 1923-24 (stock overstated, — —-— 243 0 7 31st March, 1921) .. .. .. 214 710 £279 6 7 £279 6 7 Balance-sheet as at 31st March, 1925. Liabilities. £ s. d. Assets. Capital provided by Treasury, at Ist April, 1924 3,368,227 19 4 National Development Account — Education Loans Account — £ s. d. Grants to Education and other Loans raised .. .. 1,924,221 13 3 Boards for sites, buildings, Transfer from Consolidated equipment, &c. — £ s. d. £ s. d. Eund .. .. 1.00,000 0 0 For elementary education .. 3,466,225 7 0 —-— — 2,024,221 13 3 For kindergartens .. 4,201 14 5 Reserve for depreciation .. .. 29,608 12 9 For secondary education .. 440,213 1 11 Former inmates of departmental For higher education .. 360,199 0 5 institutions —-Wages in hands For technical education .. 577,307 6 5 of Department .. .. .. 74,842 10 5 For training of teachers .. 112,518 18 0 Sundry creditors .. .. 47,055 16 1 For education of the blind . . 13,000 0 0 Amounts paid to the Depart- 4,973,665 8 2 ment in advance .. .. 222 15 11 Departmental assets — Amounts paid to Department Land, &c. .. .. 53,841 12 10 and held in suspense .. 19 12 8 Buildings .. .. 205,646 5 11 Hutt High School Board— Water service .. .. 616 17 1 Amount of rent held in trust 219 10 6 Furniture, fittings, &c. .. 19,850 0 4 Fire Insurance Fund —Amount Farm and other plant, impleoverclaimed .. .. 77 15 0 ments, &c. .. .. 5,104 9 0 ——•—-— 47,595 10 2 Motor cycles and cars .. 4,159 8 1 Treasury Adjustment Account .. 3,138,111 10 9 Typewriters and mechanical appliances .. .. 1,374 18 6 Examination models .. 139 16 0 Boat .. .. .. 32 0 0 Library .. .. .. 316 0 11 i School Cadet equipment .. 2 14 3 Hydro-eleetric works (preliminary surveys) .. 14 19 1 — 291,099 2 0 Stocks of material on hand, 31st March, 1925 —• School-books and requisites 2,391 12 7 General stores .. .. 27,658 18 6 Farm-produce .. .. 2,017 0 0 Live-stock .. .. 2,771 0 0 — — 34,838 11 1 Amounts paid in advance . . 47 0 0 Sundry debtors .. .. 71,821 10 3 Less reserve for bad debts .. 22,722 1 1 49,099 9 2 Amounts due by Government Departments .. .. 1,86119 6 00,061 8 8 Deposits in Post-office Savings-bank (wages of former .. .. .. .. 74,842 10 5 OfjiQjal stamps on hand .. .. .. 44 0 8 Education Loans Account—Balance in account 126,454 19 4 Balance from Income and Expenditure Account 3,130,654 16 4 £8,682,607 16 8 £8,682,607 16 8 Note.—The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value of offices, &c., as assessed by Public Works Department; (b) interest on capital. C. E. Crawford, Accountant. A. Bell, Secretary. I hereby certify that the Income and Expenditure, Trading, 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, subject to the above departmental notes. 1. The fees received for maintenance of inmates of the Child Welfare Division are not credited to the accounts of the individual institutions. The Department, however, explained that the. expense of making such allocation would not be warranted. 2. Certain suggestions are also being made by Audit with reference to future accounts. G. P. C. Campbell, Controller and Auditor-General.

B.—l TPt. IV!.

EDUCATION ENDOWMENT DEPOSIT ACCOUNT. PRIMARY-EDUCATION ENDOWMENTS. Revenue Account for the Year ended 31st March, 1925. Dr. £ s. d. Or. £ s. d. To Loan repayments (principal and interest) under By Accrued rents, &c. .. .. .. 112,560 4 5 section 63, Land Laws Amendment Act, Accrued royalties .. .. .. 2,041 13 9 1913 .. .. .. .. 268 3 1 Interest on cash and investments held by Administration expenses .. .. .. 5,929 10 8 Public Trustee .. .. .. 1,132 9 8 Irrecoverable rents .. .. .. 348 5 4 Miscellaneous .. .. .. .. 26 19 4 Reserve for irrecoverable rents .. .. 200 0 0 Balance carried down .. .. .. 1,465 160 Survey costs .. .. .. .. 217 9 9 Remissions of rent .. .. .. 33813 Repayments for primary education purposes 109,925 13 1 £117,227 3 2 £117,227 3 2 £ s. d. £ s. d. To Balance carried down .. .. .. 1,465 16 0 By Balance from previous years .. .. 23,958 17 6 Adjustment on account of previous years — Rents charged, in advance at 31st March, 1924, &c. .. .. .. .. .. 21,817 6 3 Balance .. .. .. .. 675 15 3 £23,958 17 6 £23,958 17 6 Receipts and Payments Account for the Year ended 31st March, 1925. - ' Receipts. £ s. d. Payments. £ s. d. To Balance in Public Account, Ist April, 1924.. 4,111 8 11 By Payments for primary-education purposes.. 109,925 13 1 Rents received under section 2, Education Administration expenses .. .. .. 6,140 2 9 Reserves Amendment Act, 1914 .. .. 116,099 2 6 Refunds of revenue .. .. .. 75 5 5 Sales of land under section 3, Education Re- Balance in Public Account, 31st March, 1925 4,722 5 1 serves Amendment Act, 1914 .. .. 652 14 11 £120,863 6 4 £120,863 6 4 Balance-sheet as at 31st March, 1925. Liabilities. £ s. d. Assets. £ s, d. Capital, including loading for roads, &c. .. 2,236,962 3 9 Land .. .. .. .. .. 2,288,971 13 0 Appreciation in land values .. .. 87,991 19 0 Unpaid purchase price (not yet payable) of Sundry creditors, miscellaneous .. .. 358 8 3 buildings .. .. .. .. 4,669 11 1 Rents paid in advance .. .. . .. 719 14 5 Unpaid purchase price (not yet payable) of land 1,666 13 4 Royalties paid in advance '.. • • 512 0 Sundry debtors for— £ s. d. Consolidated Fund—for compensation,,fo'r im- Rents .. .. .. 13,985 17 5 provements .. .. 600 0 0 Less reserve for irrecoverable Rents, &c., charged in advance .. .. 22,783 3 10 rents .. .. .. 200 0 0 Writings-off Suspense .. .. .. 901 011 — — 13,785 17 5 Revenue Account—Balance .. .. 675 15 3 Royalties .. .. .. .. 621 3 7 Principal instalments on building .. 89 19 7 Interest on cash and investments .. 47 2 6 Miscellaneous .. .. .. .. 1,015 1 2 Postponed rent .. .. .. .. 7,167 19 6 Outstanding Rents Suspense .. .. 901 0 11 Interest accrued but not due on investments .. 28 18 7 Revaluation Board determinations — £ s. d. Reductions in value of land 3,600 0 0 Rents written off .. .. 446 0 0 Remissions of rent.. .. 361 0 10 4,407 0 10 Investments held by Public Trustee.. .. 3,962 0 0 Cash held by Public Trustee .. .. 18,941 10 10 Cash in Public Account .. .. .. 4,722 5 1 £2,350,997 17 5 £2,350,997 17 5 30th July, 1925. 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 Balarce-sheet have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby, except-—(1) The accounts have been compiled from copies of journal entries of the District Land Offices and audited statements from Otago, Nelson, West-land, Poverty Bay, Hawke's Bay, Southland, and Marlborough ; (2) the Capital Account is overstated by the total amount the land was loaded for roading, &c. ; and (3) in the opinion of the Audit Office instalments of princij>al included in loan repayments should not be a charge against the Revenue Account. —G. F. C. Campbell, Controller and Auditor-General.

b.—i rp T . iv

EDUCATION ENDOWMENT DEPOSIT ACCOUNT-continued.

SECONDARY-EDUCATION ENDOWMENTS. Revenue Account foe the Year ended 31st March, 1925. Dr. £ s . d. Or. £ s . d. To Loan repayments (principal and interest) under By Accrued rents, &e. .. .. .. 9,851 10 4 section 63, Land Laws Amendment Act, 1913 27 13 6 ' Accrued royalties .. .. .. '521 6 6 Administration expenses .. .. .. 502 2 1 Interest on cash held by Public Trustee !! 43 14 1 Rotorua College and Grammar School .. 640 8 0 Miscellaneous .. .. .. .. 30 10 8 Remissions of rent .. .. .. 04 3 Survey costs .. .. .. .. 13 18 3 Payments to secondary schools .. .. 8,406 7 7 Balance carried down .. .. .. 856 711 7 £10,447 1 7 To Adjustment on account of previous years— £g_ d. Rents charged in advance at 31st March, By Balance brought down .. .. .. 856 711 1924, &c. .. .. .. .. 1,899 12 10 Balance from previous years .. .. 4,166 1 6 Balance.. .. .. .. .. 3,122 16 7 £5,022 9 5 £5,022 9 5 Receipts and Payments Account for the Year ended 31st March, 1925. Receipts. £s. d. Payments. £s. d. To Balance in Public Account, Ist April, 1924 .. 3,588 78 By Payments to secondary schools .. .. 8,406 7 7 Rents, &c., received under section 2, Education ' Rotorua College and Grammar School .. 640 8 0 Reserves Amendment Act, 1914 .. .. 9,561 12 1 Administration expenses .. .. .. 614 610 Sales of land under section 3, Education Re- Refunds of revenue .. .. .. 123 6 6 serves Amendment Act, 1914 .. .. 50 0 Balance in Public Account, 31st March, 1925.. 3,370 10 10 £13,154 19 9 £13,154 19 9 Balance-sheet as at 31st March, 1925.

Liabilities. £ s. d. Assets. £ s. d. Capital, including loading for roads, &c. .. 196,230 0 9 Land .. .. .. .. .. 204,797 19 1 Appreciation in land-values .. .. .. 8,311 59£s. d. Sundry creditors — Sundry debtors for rent .. 1,583 15 10 Miscellaneous .. . . .. ..14 3 5 Less reserve for irrecoverable Rents paid in advance .. .. .. 20 3 rents .. .. .. 12 15 11 Royalties paid in advance.. .. .. 01 6 1,570 19 11 Consolidated Fund—For compensation for im- Sundry debtors for royalties .. .. .. 127 6 0 provements .. .. .. .. 1,318 10 0 Miscellaneous sundry debtors .. .. 148 6 2 Writings off Suspense .. .. .. 54 17 6 Outstanding Rents Suspense ....54 17 6 Rotorua College and Grammar School .. 5,123 4 0 Overpayments to secondary schools .. .. 5,123 4 0 Rents, &c., charged in advance .. . . 1,988 3 5 Cash held by Public Trustee .. .. .. 971198 Revenue Account—Balance .. .. .. 3,122 167 Cash in Public Account .. .. .. 3,370 1010 £216,165 3 2 £216,165 3 2 J. B. Thompson, Under-Secretary for Lands. J. H. O'Donnell, Chief Accountant. 30th July, 1925.

I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, except that —(1) The accounts have been compiled from copies of journal entries of the District Land Offices and audited statements from Otago, Nelson, Westland, Poverty Bay, Hawke's Bay, Southland, and Marlborough ; (2) the Capital Account is overstated by the total amount the land was loaded for roading, &c. ; (3) 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.

B.—l [PT. TV].

ELECTORAL DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1925. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. 3,783 12 6 By Sundry revenue .. .. .. .. 28 17 6 Postage .. .. .. .. 4,523 10 6 Balance carried down .. .. .. 19,804 9 7 Bent .. .. .. .. 909 16 1 Sale of rolls .. .. .. .. 45.11 0 Loss on sales .. .. .. .. 8 0 9 Compulsory registration of electors.. .. 9,606 12 0 Sundries .. .. .. .. 956 4 3 £19,833 7 1 £19,833 7 1 £ s. d. £ s. d. To Balance brought down .. .. .. 19,804 9 7 By Balance .. .. .. .. 21,154 14 1 Depreciation .. .. .. .. 806 2 1 Interest on capital .. .. .. 544 2 5 £21,154 14 1 £21,154 14 1 Balance-sheet as at 31st March, 1925. Liabilities. £ s. d. I dsseis. £ s. d. Fixed capital as at Ist April, 1924 .. .. 12,106 2 4 Furniture and fittings .. .. .. 11,127 3 4 Sundry creditors .. .. .. .. 5,497 10 6 Mechanical appliances .. .. .. 274 19 11 Depreciation Reserve .. .. .. 3,336 1 6 Stock of rolls .. .. .. .. 1,215 7 0 Treasury Adjustment Account .. .. 12,833 16 3 Sundry debtors .. .. .. .. 16 3 Excess of expenditure over income .. .. 21,154 14 1 £33,773 10 7 £33,773 10 7 J. Hislop, Chief Electoral Officer. A. W. Pyne, 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 rent, interest on capital, furniture, and services rendered by the Internal Affairs Department for which the Department possesses no parliamentary appropriation.—G. F. C. Campbell, Controller and Auditor-General.

8.--1 {Pr. IYJ .

EXTERNAL AFFAIRS DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1925. Expenditure. £ a. d. Income. £ s. d. To Administration expenses— By recovery of expenditure on account of Samoan Salaries .. .. .. .. 2,164 12 9 Constabulary .. .. .. .. 39 18 11 Advertising .. .. .. .. 31 9 4 Balance carried down .. .. .. 43,247 12 10 Expenses upkeep Apia Observatory .. 1,425 3 1 Freight .. .. . . . . 15 5 League of Nations .. .. .. 13,788 12 8 Visit of Samoan chiefs .. .. . . 952 5 0 Fuel, &c. .. .. . . . . 98 0 0 Grant to — Bureau Tropical Diseases .. .. 100 0 0 Ethnological research, Western Samoa .. 100 0 0 Samoan Administration for educational, medical, and wireless services .. 16,000 0 0 Samoan Administration to cover deficit, 1923-24 .. .. .. .. 6,000 0 0 Office fittings .. .. .. .. 8 5 9 Photographic film .. . . .. 15 19 7 Postages, telegrams, &c... . . .. 298 7 10 Printing and stationery .. .. . . 192 9 0 Payment to F. F. Wolter .. .. 226 6 0 Purchase power plant, Apia Wireless .. 140 0 0 Radio telephone equipment, Apia Wireless.. 1,400 0 0 Telephone services .. .. .. 33 15 0 Travelling allowances and expenses .. 106 7 0 Rent .. .. .. .. .. 80 0 0 Loss on typewriter .. .. .. 2 2 6 Depreciation .. .. . . .. 122 10 10 £43,287 11 9 £43,287 11 9 £ s. d. £ g. d. To Balance brought down .. .. .. 43,247 12 10 By excess of expenditure over income .. .. 43,273 10 3 Interest on capital .. .. .. 25 17 5 £43,273 10 3 £43,273 10 3 Note.—The following charges, for which the Department possesses no parliamentary appropriation, are included : (a) Rental value as assessed by Public Works Department; (6) interest at 4| per cent, on capital as at Ist April, 1924. Balance-sheet as at 31st March, 1925. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 574 18 5 Official stamps .. .. .. .. 16 510 Sundry creditors .. .. .. .. 2,571 3 4 Sundry debtors .. .. £ s. d. 60 10 0 Depreciation reserve .. .. .. 225 17 2 Office fittings .. .. 274 18 5 Treasury Adjustment Account .. .. 42,583 9 3 Additions .. .. .. 30 3 8 Writings-off in Suspense .. .. .. 2 2 6 305 2 1 Advance Samoan Administration .. .. 2,000 0 0 Photographic film .. .. .. .. 300 0 0 Suspense Account .. ~ .. .. 2 2 6 Excess of expenditure over income .. .. 43,273 10 3 £45,957 10 8 £45,957 10 8 S. J. Smith, Acting-Secretary. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —G. F. C. Campbell, Controller and Auditor-General.

b.—i [Pt. ivi .

HAURAKI PLAINS SETTLEMENT ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1925. Receipts. £ s. d. Payments. £ a. d. To Cash in Public Account, Ist April, 1924 .. 1,694 12 7 By Drainage-works, stop-banks, cleaning channels, Debentures issued under Hauraki Plains Amend- and other expenditure incidental to conducting ment Act, 1913 .. .. .. .. 70,000 0 0 drainage operations (including metalling and Sales of land .. .. .. .. 1,999 11 10 formation of roads), material, supplies, &c. .. 49,749 8 3 Rents, &c. .. .. .. .. 6,819 16 11 Machinery and plant .. .. .. 1,483 17 8 Interest on sales of land .. .. .. 128 11 11 Loose tools .. .. .. .. 114 0 8 Artesian bores —■ £ s. d. Material and stores .. .. .. 7,689 0 8 Repayment of advances .. 340 6 4 Fuel .. .. .. .. 6,255 6 1 Interest .. .. 116 9 7 Compensation for land acquired in connection — —-—• 456 15 11 with drainage-works .. .. .. 20 0 0 Rates .. .. .. .. 2,629 5 7 Maintenance of completed works .. .. 8,894 511 House rents .. .. .. .. 490 15 5 Management and engineering expenses .. 2,198 15 5 Law-costs .. .. .. .. 2 10 Refund of rates .. .. .. .. 112 9 5 Tram freights .. .. .. .. 847 2 6 Refunds of rents, &c. . . . . .. 164 13 0 Grazing fees .. .. .. . . 97 3 10 Recoupment of rates to Consolidated Fund under Flax royalties .. .. .. .. 188 18 8 section 5, Hauraki Plains Amendment Act, Miscellaneous .. .. .. .. 9 8 0 1922 .. .. . . . . .. 33 19 7 Interest on debentures .. .. .. 1,743 150 Sinking Fund .. . . .. .. 997 17 5 Cash in Public Account, 31st March, 1925 .. 5,906 15 1 £85,364 4 2 £85,364 4 2 Revenue Account for the Year ended 31st March, 1925. Dr. £ s. d. Or. £ s. d. To Interest on loans under Local Bodies' Loans Act, By Rents .. .. .. .. .. 13,962 15 6 1908 .. .. .. .. .. 2,224 6 0 Rates .. .. .. .. 10,100 7 2 Interest on debentures issued under Hauraki Interest on sales of land . . .. .. 158 13 2 Plains Amendment Act, 1915 .. .. 24,137 10 8 Interest on cost of well-boring .. .. 104 11 2 Interest on expenditure from Public Works Fund 228 3 0 Miscellaneous .. .. .. .. 1,668 16 7 Maintenance of completed works .. ..10,178.4 3 Net loss carried down .. .. .. 13,962 5 5 Rebate of rent .. .. .. .. 534 13 4 Remissions of rent .. .. 1,138 13 10 Irrecoverable rates, &c. .. .. .. 1,515 17 11 £39,957 9 0 £39,957 9 0 £ s. d. £ s. d. To Net loss brought down .. .. .. 13,962 5 5 By Balance from previous years .. .. 1,314 111 Adjustments on account of pre- Adjustments on account of previous years — vious years— Rents charged in advance, 31st £ s. d. Interest on sales accrued to 31st £ s. d. March, 1924 .. .. 3,113 0 0 March, 1924 .. .. 62 0 0 Interest on expenditure from Administration expenses inPublic Works Fund .. 1,825 4 0 correctly charged .. 424 411 4,938 4 0 Miscellaneous .. .. 173 2 7 659 7 6 Sinking Fund Reserve .. .. 997 17 5 Balance .. .. .. .. 17,924 17 5 £19,898 6 10 £19,898 6 10

4—B. 1 [PT. IV].

B.—l [Pt. IY].

HAURAKI PLAINS SETTLEMENT ACCOUNT—continued. Balance-sheet as at 31st March, 1925. Liabilities. Assets. Capital Account— £ s. d. Improved land— £ a. d. Debentures issued— Handed over to Land Board for Settlement 327,459 17 11 Local Bodies' Loans Act, 1908 .. .. 31,000 0 0 Less— £ s, d. New Zealand State - guaranteed Advances Sales .. .. .. 75,392 7 5 Act, 1909 .. .. .. .. 95,000 0 0 Reductions by Revaluation Hauraki Plains Amendment Act, 1913 .. 504,000 0 0 Board .. .. .. 40,580 0 0 Expenditure from Public Works Fund .. 5,070 0 0 115,972 7 5 Value of Crown lands set apart under the Act.. 45,000 0 0 Appreciation in value of lands transferred to 211,487 10 6 control of Land Board .. .. .. 24,545 17 11 Unimproved lands— Interest accrued but unpaid on debentures Not yet disposed of .. .. .. 44,481 10 9 issued under Hauraki Plains Amendment Act, Improvements on adjoining Crown lands .. 7,710 0 0 1913 .. .. .. .. .. 5,220 11 0 Permanent reserves .. .. .. 8,851 0 0 Consolidated Fund — Works in progress— Interest on debentures issued under Local Expenditure on land in process of reclamation, Bodies' Loans Act, 1908.. .. .. 26,831 15 5 including formation and metalling of roads 312,040 11 10 Interest, 1924-25, on debentures issued under Artesian wells— £ s. d. Hauraki Plains Amendment Act, 1913 .. 21,990 17 2 Hauraki Plains Crown tenants 1,753 17 11 Unpaid rates levied, 1917-21 .. .. 123 13 0 Permanent reserves and Crown Interest on expenditure from Lands Improve- lands .. .. .. 216 10 9 ment vote (Public Works Fund) .. .. 2,053 7 0 1,970 8 8 Sinking Fund Reserve .. .. .. 5,850 17 4 Buildings .. .. .. .. 7,272 6 0 Sundry creditors .. .. .. .. 6,850 8 9 Wharves .. .. .. .. 5,909 0 0 Rates, &c., paid in advance .. .. .. 0 5 1 Machinery and plant .. .. .. 66,651 17 6 Writings off Suspense .. .. .. 5 4 1 Live-stock .. .. .. .. 302 16 0 Rents charged in advance .. .. .. 2,867 0 0 Loose tools .. .. .. .. 1,473 15 6 Stores and fuel .. .. .. 5,924 12 6 Sundry debtors for— Rents .. .. .. 5,410 3 9 Sales of land .. .. 2,515 7 6 Interest on sales, &c. .. 192 7 7 Rates .. .. .. 9,329 10 0 Tram freights .. .. 441 10 1 Miscellaneous .. .. 3,376 6 10 21,265 5 9 Postponed rent . . .. .. 199 18 9 Writings off in Suspense .. .. 5 4 1 Revaluation Board determinations— Reductions in value of land .. 40,580 0 0 Rents written off .. .. 5,383 16 9 Remission of rents .. .. 5,157 12 4 — 51,121 9 1 Interest accrued but not due on sales of land .. .. . . 60 0 0 Sinking Fund— In hands of Public Trustee .. 2,176 5 6 Proportion under Public Debt Extinction Act, 1910 .. 3,674 11 10 5 ; 850 17 4 Revenue Account balance .. .. 17,924 17 5 Cash in Public Account .. .. 5,906 15 1 £776,409 16 9 £776,409 16 9 The Valuer-General has been requested to value all unlet lands within the area, and lands in process of reclamation. J. B. Thompson, Under-Secretary. J. H. O'Donnell, Chief Accountant. 2nd September, 1925. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, except — (a) In the opinion of the Audit Office interest charged on works in progress should be capitalized ; (b) a Bad Debts Reserve should be created ; (c) suggestions in reference to the treatment of expenditure on lands already handed over for settlement have been made to the Department.—G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. IV].

DEPARTMENT OF HEALTH.

Revenue Account for the Year ended 31st March, 1925. Dr. Cr. To Income and Expenditure Accounts — £s.d. By Income and Expenditure Accounts— £s. d. Net cost:— Net profit:— Bacteriological Laboratories .. .. 11,407 1 7 Sera .. .. .. 479 14 0 Departmental institutions — Institutional supplies .. .. 34 15 4 St. Helens Maternity Hospitals— £s. d. Auckland .. .. .. 6,41318 5 Contributions by local bodies towards Gisborne .. .. .. 1,914 11 5 health inspection services .. 14,875 5 0 Wanganui .. .. .. 2,006 8 1 Registration and other fees—■ Wellington .. .. .. 3,911 15 11 Private hospital license £s. d. Christchurch .. .. .. 2,405 10 6 fees .. .. 210 11 4 Dunedin .. .. .. 2,903 11 0 Mid wives registration and Invercargill .. .. .. 2,211 10 11 examination fees .. 83 3 8 King George V Orthopaedic and Gene- Medical practitioners reral Hospital, Rotorua .. .. 16,088 13 1 gistration fees .. 158 15 0 Queen Mary Hospital, Hanmer .. 6,516 18 11 Nurses registration and Otaki Hospital .. .. .. 1,844 16 1 j examination fees .. 305 10 5 Infectious Diseases Hospital, Rotorua 1,543 14 1 Plumbers registration and Pukeora Sanatorium for Consump- examination fees .. 418 17 6 tives, Waipukurau .. .. 5,227 7 4 Masseurs registration and Otaki Sanatorium for Consumptives 2,318 8 6 examination fees .. 15 12 6 Leper Hospital, Quail Island .. 2,466 6 0 Bills of health fees .. 72 10 0 Kahukura Cottage Emergency Hos- District nursing fees .. 55 15 0 pital .. .. .. 723 4 6 1,320 15 5 Te Waikato Sanatorium (closed) .. 615 0 Trentham Orthopedic Hospital (reRotorua Cottage Hospital (closed) .. 723 5 6 coveries) .. .. .. 34 6 59,826 15 3 Stores (general) on hand .. .. 912 11 8 Subsidies to Hospital Boards and separate institutions — On levies by local bodies for maintenance purposes .. .. 405,289 18 5 Voluntary contributions .. .. 40,337 15 5 Bequests .. .. .. 15,692 16 3 461,320 10 1 Grants ill aid of medical and social relief— Royal N.Z. Society for the Health of Women and Children, and Women's National Reserve .. .. 26,831 4 5 University of Otago (dental bursaries, and assistance towards expenses of analytical, bacteriological, and pathological laboratories) . . 1, 148 7 2 Other grants in aid of medical and social relief .. .. .. 21,416 8 0 49,395 19 7 Sundry small grants .. .. .. 747 10 0 Schooi hygiene .. .. .. .. 19,186 18 4 Dental hygiene .. .. .. .. 17,031 0 4 Maori hygiene .. .. .. .. 10,689 73 Child welfare .. .. .. .. 1,419 2 1 Maternal welfare—Ante-natal clinics .. .. 71 910 Health Act expenses— Board of Health expenses .. 85 7 1 Infectious diseases (expenses of preventive measures and in connection with outbreaks) .. .. 1,151 8 3 Fees for notification of infectious disease .. .. .. 1,051 7 0 Inspection of vessels (medical fees and launch hire) .. .. 1,249 11 6 Quarantine expenses (maintenance of stations) .. .. .. 2,028 14 9 Other Health Act expenses .. 2,532 12 0 8,099 0 7 Carried forward .. .. 17,626 6 5

B.—l [Pi. IV] .

DEPARTMENT OP HEALTH —continued. Revenue Account fob the Year ended 31st March, 1925 —continued. Dr. £ s. d. Cr. £ s. d. To Social Hygiene Act (Maintenance V.I). Brought forward .. .. 17,626 6 5 clinics, payments for treatments, &c.) .. 1,269 19 2 Sale of Pood and Drugs Act .. .. 645 14 7 Medical Practitioners Act (expenses of Medical Board) .. .. .. .. 280 0 4 Midwives Act (examination expenses) .. 138 17 1 Nurses Registration Act (examination expenses) .. .. .. • . 325 17 9 Plumbers Registration Act (examination expenses) .. .. . ■ . ■ 685 0 4 Masseurs Registration Act (examination expenses) .. .. .. ■ . 24 16 0 Expenses of committee re mental defectives and sexual offenders .. .. . . 582 15 1 Expenses of inquiry re Kelvin Maternity Hospital .. .. .. . • 923 9 2 Expenses of inquiry re Palmerston North Hospital .. .. .. • • 57 19 2 General administration — Salaries and temporary assistance .. 47,597 14 6 Travelling-expenses .. .. 8,833 11 1 Office expenses (rent, telephones, postages, and telegrams, printing and stationery, &c.) .. .. 9,879 16 1 Bad debt (other than institutional) 0 13 0 Expenses sending nurses abroad for training . . .. .. 480 3 9 Other expenses .. .. .. 1,071 8 2 — 67,863 6 7 Boot value of motor ambulances handed over gratuitously to Hospital Boards .. .. .. 4,187 0 0 Book value of Port Chalmers Quarantine Station equipment handed over gratuitously to Otago Hospital Board .. .. .. .. ■. 412 6 9 Depreciation on buildings and equipment (other than By Balance carried down (being excess of institutional) .. .. .. .. .. 4,064 14 1 expenditure over income) .. 703,030 4 7 £720,656 11 0 £720,656 11 0 £ s. d. £ s. d. To Balance brought down .. .. .. 703,030 4 7 By Balance after charging interest .. 706,572 18 0 Interest on capital (other than institutional) at 4| per cent, per annum .. .. .. .. 3,542 13 5 £706,572 18 0 £706,572 18 0 SERA. Trading Account for the Year ended 31st March, 1925. Dr. £ s. d. Cr. £ s. d. To Stock, Ist April, 1924 .. .. .. 1,200 5 0 By Sales .. .. .. .. .. 7,429 12 0 Purchases .. .. .. .. 6,618 6 9 Stock, 31st March, 1925 .. .. .. 1,310 13 9 Gross profit carried down .. .. .. 921 14 0 £8,740 5 9 £8,740 5 9 Profit and Loss Account for the Year ended 31st March, 1925. Dr. £ s. d. Cr. £ s. d. To Handling-charges .. .. .. .. 11l 0 0 By Gross profit brought down .. .. .. 921 14 0 Telephones .. .. .. .. 31 0 0 Salaries .. .. .. .. .. 300 0 0 Net profit .. .. .. .. .. 479 14 0 £921 14 0 £921 14 0 INSTITUTIONAL SUPPLIES. Trading Account for the Year ended 31st March, 1925. Dr. £ s. d. Cr. £ s. d. To Stock, Ist April, 1924 .. .. .. 825 4 3 By Sales .. .. .. .. .. 485 10 10 Purchases.. .. .. .. .. 136 3 2 Stock, 31st March, 1925 .. .. .. 510 11 11 Balance .. .. .. .. .. 34 15 4 £996 2 9 £996 2 9

B.—l [Pt. IVJ.

DEPARTMENT OF HEALTH— continued. Institutional Income and Expenditure Account for the Year ended 31st March, 1925. St. Helens Maternity Hospitals.

Auckland. Christchurch. Dunedin. G-isborne. Invereargill. Wanganui. Wellington. Total. Expenditure. £ s. d. £ s. d. £ s. d. £ s. a. £ s. d. £ s. d. £ s. d. £ s. d. Provisions .. .. .. .. .. 1,223 13 10 752 1 8 431 9 5 401 3 11 340 9 0 297 9 2 981 13 3 4,428 0 3 Surgery and Dispensary .. .. .. .. 223 12 10 137 10 6 94 8 8 43 13 3 58 13 3 34 3 0 251 9 2 843 10 8 Salaries and wages .. .. .. .. 2,428 12 2 1,468 0 7 1,688 5 4 1,271 14 8 1,247 4 0 1,160 19 11 1,701 2 0 10,965 18 8 Domestic and establishment .. .. .. 1,228 6 0 437 11 7 334 8 1 175 10 10 399 4 2 418 3 0 859 9 3 3,852 12 11 Grounds .. .. .. .. .. 2 16 9 37 11 5 171 1 6 .. 4 0 11 15 6 1 .. 230 16 8 Miscellaneous maintenance .. .. .. 2 11 0 17 11 11 9 18 0 1 19 0 3 15 0 7 16 3 7 1 1 50 12 3 Miscellaneous expenditure .. .. .. 54 91 .. 34 16 300 100 .. 78 18 170 12 3 Depreciation— Buildings .. .. .. .. 767 4 11 94 0 9 122 10 4 79 0 10 158 15 9 69 5 2 245 8 3 1,536 6 0 Depreciation— Equipment .. .. .. 194 17 2 66 1 10 84 18 3 61 14 0 59 9 6 84 18 6 131 14 9 683 14 0 Maintenance of outdoor service .. .. .. 81 11 7 80 12 1 56 15 2 1 1 6 13 7 5 23 3 4 30 7 4 286 18 5 Patients' fees written off .. .. .. .. 19 1 4 62 12 6 53 17 6 103 7 2 15 10 6 15 19 8 80 12 3 351 0 11 Administration expenses .. .. .. .. 337 1 5 188 11 0 121 18 7 87 12 4 95 3 8 88 2 7 268 3 1 1,186 12 8 6,563 18 1 3,342 5 10 3,203 12 4 2,229 17 6 2,396 13 2 2,215 6 8 4,635 2 1 24,586 15 8 Balance carried down .. .. .. .. 4,299 4 5 2,161 12 5 2,572 7 7 1,710 8 1 1,891 4 9 1,793 6 0 3,176 14 4 17,604 17 7 Interest on capital .. .. .. .. 2,114 14 0 243 18 1 331 3 5 204 3 4 320 6 2 213 2 1 735 1 7 4,162 8 8 6,413 18 5 2,405 10 6 2,903 11 0 1,914 11 5 2,211 10 11 2,006 8 1 3,911 15 11 21,767 6 3 Income. Patients' fees receivable — Indoor .. .. .. .. .. 2,036 8 9 885 1 1 523 17 9 423 3 6 468 0 5 394 19 8 1,342 1 10 6,073 13 0 Outdoor .. .. .. .. .. 213 16 0 197 14 0 • 75 14 0 1 4 6 20 10 0 17 10 0 81 4 0 607 12 6 Babies .. .. .. .. .. 8 8 7 11 15 8 19 14 0 43 3 8 10 15 0 1 0 0 15 17 2 110 14 1 Pupil nurses' fees .. .. .. .. 6 0 0 18 13 0 10 0 0 6 10 0 5 10 0 6 10 0 16 0 0 69 3 0 Miscellaneous income .. .. .. .. 004 67 98 1 19 0 45 79 0 13 0 210 349 120 15 6 Excess of expenditure over income before charging 4,299 4 5 2,161 12 5 2,572 7 7 1,710 8 1 1,891 4 9 1,793 6 0 3,176 14 4 17,604 17 7 interest on capital 6,563 18 1 3,342 5 10 3,203 12 4 2,229 17 6 2,396 13 2 2,215 6 8 4,635 2 1 24,586 15 8 Excess of expenditure over income after charging 6,413 18 5 2,405 10 6 2,903 11 0 1,914 11 5 2,211 10 11 2,006 8 1 3,911 15 11 21,767 6 3 interest on capital

B.—l [Pt. IY].

DEPARTMENT OF HEALTH— continued. Institutional Income and Expenditure Accounts for the Year ended 31st March, 1925— continued. Institutions other than St. Helens Maternity Hospitals.

T? nfni'iifl I n o George V E.otorua Onpfn Marv "Kahnlciira Te Waikato 1 Orthopsedic and Infectious Pukeora Otaki Otaki Quail Island Cnttaie Totals Sanatorium. General Diseases Sanatorium. -1? 10 ® 0 * Sanatorium. Hospital. Leper Hospital. TJosnitll ' Hospital. | Hospital. Hospital. nospitai. nospitai. Expenditure £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Provisions ' •• •• 4,675 19 1 324 2 9 7,958 18 9 6,578 12 8 1,846 16 0 820 14 4 456 6 0 25 12 10 22,687 2 5 Surgery and dispensary •• ■■ 1 » 851 19 2 108 2 5 419 6 10 193 14 11 70 3 1 57 7 6 191 8 0 19 2 10 2,911 4 9 Salaries and wages ... .. 16,828 7 11 953 15 2 12,424 0 8 12,983 19 3 3,213 1 6 1,086 7 0 832 16 8 376 13 4 48,699 1 6 Domestic and establishment • • 1,393 19 2 370 2 8 3,180 16 4 1,607 18 7 751 3 7 214 5 4 418 9 4 40 9 3 7,977 4 3 Miscellaneous maintenance .. .. •• •• 230 11 6 2 3 9 249 5 11 263 6 4 190 16 8 3 0 6 295 9 7 24 14 6 1,259 8 9 Grounds, &c. .. .. • ■ • • • • 17 9 1 2 14 7 94 19 0 .. 377 8 0 308 4 9 36 7 1 32 15 7 869 18 1 Depreciation — Buildings • •• •• 911 8 3 149 3 5 1,097 7 7 787 9 10 164 11 10 .. 56 19 11 64 2 3 3,231 3 1 Equipment !! .. .. •• •• 1,355 12 1 42 15 0 1,062 7 4 1,186 15 4 114 16 4 .. 59 16 6 25 4 3 3,847 6 10 Other improvements .. ■ • • • • • • • • • 29 4 5 0 16 / 4 5 5 .. .. .. 34 6 5 Miscellaneous expenditure .. .. •• •• 521 3 8 458 3 10 28 15 6 78 17 3 25 17 7 .. 1,112 17 10 Bad debts written ofi •• 6 15 0 713 13 6 735 8 8 22 4 6 188 7 8 88 4 0 541 6 6 97 13 0 .. 30 15 0 2,424 7 10 Allowances ■ ■ • • 9 12 0 141 6 0 18 0 0 130 17 8 16 17 6 . . 14 17 0 .. .. 331 10 2 Administration .. .. ■■ •• !, 2 56 8 7 68 4 5 1,502 1 9 1,202 1 5 556 9 10 97 19 11 44 6 9 42 2 11 4,769 15 7 6 15 0 723 5 6 29,398 9 6 2,061 8 8 28,858 17 7 25,368 0 3 7,859 14 3 2,779 6 7 2,417 17 5 681 12 9 100,155 7 6 Balance brought down .. .. 6 15 0 723 5 6 13,640 14 1 1,195 3 6 2,897 8 7 3,471 2 8 1,542 1 9 1,625 19 9 2,332 17 5 606 1 9 28,041 10 0 Ornamental grounds .. .. • ■ • • • • • • • • • • 934 9 3 .. .. .. .. 934 9 3 Interest on capital .. .. .. •• •• 3,047 19 0 348 10 7 2,329 18 9 2,111 7 0 776 6 9 218 16 4 133 8 7 117 2 9 9,083 9 9 6 15 0 723 5 6 16,688 13 1 1,543 14 1 5,227 7 4 6,516 18 11 2,318 8 6 1,844 16 ] 2,466 6 0 723 4 6 38,059 9 0 Income. Jtf GGS p6C61V3;1}1G I In-patients •• •• ' •• 10,787 13 0 798 19 6 10,775 2 0 | 9,486 0 0 6,254 11 0 1,152 7 0 .. 17 2 0 39,271 14 6 Out-patients • • 198 5 0 .. . . | 594 12 5 .. .. .. 57 9 0 850 6 5 Ex-service .. .. • • •• •• 4 >347 7 5 65 15 6 14,945 19 8 11,468 5 5 .. •• I •• •• 30,827 8 0 Examination of pensioners .. . • • • • • 19 19 0 .. 67 4 0 6 2 0 .. . . .. .. 93 5 0 Miscellaneous income .. .. •• •• 404 11 0 1 10 2 159 15 7 50 3 6 .. 0 19 10 85 0 0 1 0 0 703 0 1 Profit on farm-working .. .. • • • • • • • • 13 7 9 116 15 4 3 11 10 .. .. .. 133 14 11 Profit on vegetable garden .. .. • • • • • • • • • • 52 7 0 59 9 8 .. .. .. Ill 16 8 Profit on teahouse .. .. • • • • • • • • • • • • 15 13 5 .. .. .. .. 15 13 5 Profit on bathhouse .. .. • • • • • • • • • • • • 106 18 6 .. . . . . .. 106 18 6 Excess of expenditure over income before 6 15 0 723 5 6 13,640 14 1 1,195 3 6 2,897 8 7 3,471 2 8 1,542 1 9 1,625 19 9 2,332 17 5 606 1 9 28,041 10 0 charging; interest on capital ' 1 ~ — j & 6 15 0 723 5 6 29,398 9 6 2,061 8 8 28,858 17 7 25,368 0 3 7,859 14 3 2,779 6 7 j 2,417 17 5 681 12 9 100,155 7 6 Excess of expenditure over income after 6 15 0 723 5 6 16,688 13 1 1,543 14 1 5,227 7 4 6,516 18 11 2,318 8 6 1,844 16 1 ; 2,466 6 0 723 4 6 38,059 9 0 charging interest on capital ' |

B.—l TPt. IYI

DEPARTMENT OF HEALTH— continued. BACTERIOLOGICAL LABORATORIES. Working Accounts foe the Year ended 31st March, 1925.

Auckland. Wellington. Dunedin. Palmerston North. Napier. Hamilton. Whangarei. Gisborne. Invercargill. Total. Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Stock, 1st April, 1924 .. .. 1,248 16 10 .. .. .. .. .. .. .. .. 1,248 16 10 Purchases and general expenses .. 950 5 7 742 13 5 166 6 6 102 5 11 9 4 6 3 1 11 33 6 3 8 18 7 11 19 0 2,028 1 8 Salaries and temporary assistance .. 2,740 6 1 3,703 10 9 1,990 10 5 .. 503 10 3 284 16 3 336 2 7 352 4 5 323 8 2 10,234 8 11 Office expenses .. .. .. 303 0 0 36 4 5 31 18 0 .. 6 8 0 4 15 0 5 10 0 5 15 0 4 1 8 397 12 1 Travelling-expenses.. .. .. 86 2 6 6 16 4 15 10 0 .. 7 15 0 5 5 0 .. .. .. 121 8 10 Telephones .. .. .. 29 9 9 46 5 0 19 12 5 .. .. .. .. .. 7 10 0 102 17 2 Rent .. .. .. 520 0 0 .. .. .. .. .. .. .. .. 520 0 0 Bad debts.. .. .. .. 3 0 0 13 19 5 .. .. .. .. .. .. .. 16 19 5 Total debits .. .. 5,881 0 9 4,549 9 4 2,223 17 4 102 5 11 526 17 9 297 18 2 374 18 10 366 18 0 346 18 10 14,670 4 11 Gr. Sales .. .. .. .. 1,294 4 6 138 19 5 99 5 9 .. .. .. .. .. .. 1,532 9 8 Stock, 31st March, 1925 .. .. 1,564 4 2 .. 166 9 6 .. .. .. .. .. .. 1,730 13 8 Total credits .. .. 2,858 8 8 138 19 5 265 15 3 .. .. .. .. .. .. 3,263 3 4 Balance (net cost) .. .. 3,022 12 1 4,410 9 11 1,958 2 1 102 5 11 526 17 9 297 18 2 374 18 10 366 18 0 346 18 10 11,407 1 7 5,881 0 9 4,549 9 4 2,223 17 4 102 5 11 526 17 9 297 18 2 374 18 10 366 18 0 346 18 10 14,670 4 11

B.—l [PT. IV].

DEPARTMENT OF HEALTH—continued. Institutional Farm and Grounds Profit and Loss Accounts for the Year ended 31st March, 1925.

Otaki Vegetable Hanmer Pukeora Farm. Otaki Farm. Hanmer Farm. VegetabteGarden Poultry Section. Poultry Section. I Dr. Stock on hand, 1st April, 1924— £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Live.. .. .. .. 1,302 19 0 618 0 0 311 10 0 31 13 0 534 14 0 22 8 7 Other .. .. .. 575 11 9 66 19 10 167 0 0 52 10 8 143 14 8 4 2 5 Repairs, renewals .. .. 152 1 4 17 14 11 74 15 7 1 17 10 113 19 11 1 12 4 Pnrfri ti opq_ Fodder .. .. .. 228 16 3 .. 130 14 9 .. 420 19 7 Seeds, &c. .. .. .. 233 14 2 .. 75 2 8 7 17 3 23 11 4 7 14 11 Live-stock .. .. .. 769 7 11 0 14 7 443 11 9 50 1 0 94 15 0 Fowl-food .. .. .. .. 738 11 4 . . 73 14 5 . . 77 13 9 Salaries and wages .. .. 891 11 7 370 14 4 501 11 7 222 5 6 570 17 4 284 9 0 Other expenses .. .. .. 69 4 4 41 6 5 22 4 6 2 1 6 38 18 6 0 7 7 Depreciation—Buildings .. .. .. 58 17 9 30 0 0 14 2 0 .. 9 2 4 Equipment .. .. .. 67 9 4 18 1 3 11 14 4 1 0 2 16 19 5 0 11 8 Improvements .. .. 14 6 9 48 9 6 Balance (gross profit) .. .. 756 14 0 .. 53 18 2 63 5 5 188 16 0 52 14 0 5,120 14 2 1,950 12 2 1,806 5 4 506 6 9 2,156 8 1 451 14 3 Balance brought down .. .. .. 147 10 6 Interest on capital .. .. 463 3 7 132 12 2 50 6 4 3 15 9 72 0 8 0 7 0 Balance (net profit) .. .. 293 10 5 .. 3 11 10 59 9 8 116 15 4 52 7 0 756 14 0 280 2 8 53 18 2 63 5 5 188 16 0 52 14 0 Cr. Produce supplied to institution .. 2,884 3 4 813 14 9 1,274 4 1 361 6 8 1,479 15 0 432 7 3 Supplies to others .. .. 31 2 1 245 2 6 24- 12 4 41 13 4 3 11 3 Sale of livestock .. .. 48 1 6 60 15 0 .. .. 13 17 0 Sale of skins, wool, &c. .. .. 328 2 10 .. 157 19 11 Stock on hand 31st March, 1925 — Live .. .. .. .. 924 16 1 477 10 0 243 14 0 62 15 9 532 11 8 14 6 1 Other .. .. .. 904 8 4 205 19 5 105 15 0 40 11 0 126 13 2 5 0 11 Balance .. .. .. .. 147 10 6 5,120 14 2 1,950 12 2 1,806 5 4 506 6 9 2,156 8 1 451 14 3 Balance (gross profit) .. .. 756 14 0 .. 53 18 2 63 5 5 188 16 0 52 14 0 Balance (loss) .. .. .. .. 280 2 8 756 14 0 280 2 8 53 18 2 63 5 5 188 16 0 52 14 0

B.—l [Pt. IV

DEPARTMENT OF HEALTH—continued.

Balance-sheet as at 31st March, 1925.

Liabilities. £ s. d. Capital Account .. .. .. .. 380,078 26 I National Development Expenditure Account— £s. d. Institutional fees paid in advance .. .. 539 00 1 Capital subsidies payable to Hospital Boards, Sundry creditors— £s. d. 1924-25.. .. .. .. .. 105,374 10 7 Trade and outstanding subsidies 57,839 65 j Land— £s. d. Departmental .. 2,641 18 4 Institutions .. .. 52,173 1 0 00,481 4 9 Quarantine stations.. .. 1,900 0 0 Reserve for depreciation— j54 073 1 0 Buildings .. .. .. 21,870 6 5 Improvements— Other improvements 350 1 8 Institutions .. .. 15,319 18 2 Plant and machinery .. 371 30 1 Quarantine stations.. .. 1,329 14 5 Furniture, fittings, and equip- jg 049 7 ment . . . . . . 13,46.1 16 0 ! Buildings— Mechanical office appliances .. 1,864 1 8 Institutions .. .. 190,508 19 4 Motor-vehicles .. .. 4,363 15 11 Quarantine stations .. 47,876 12 6 Push-bicycles .. .. 58 4 9 238,385 11 10 42,339 9 5 Plant and machinery at instituTreasury Adjustment Account .. .. 777,295 10 4 tions .. .. .. .. 5,513,10 0 Furniture, fittings, and. equipment— Institutions .. .. 47,898 19 9 Other .. .. .. 22,308 0 5 70,207 0 2 Less book value in Suspense, prior to writing off .. 412 6 9 69,794 13 5 Mechanical office appliances ~ .. 1,320 9 0 Motor cars, ambulances, lorries, and cycles— Institutions .. .. 6,194 19 0 Other .. .. .. 6,801 7 10 12,996 6 10 Push-bicycles .. . . .. 195 15 0 I Motor ambulances transferred to Hospital Boards .. .. 4,187 0 0 Less book value in Suspense, prior to writing off .. 4,187 0 0 Farm stock and non-consumable stores at institutions .. ... 3,648 14 3 Libraries (other than institutional) .. 599 0 6 Stores on hand— At institutions .. .. 15,489 3 1 Sera, vaccine, and laboratory stores .. .. .. 3,041 7 5 Drugs, disinfectants, &c., other than institutional.. .. 3,299 0 8 21,829 11 2 Blundell bequest (balance) .. .. 17 0 9 Cash : Receipts in General Post Office, &c. .. .. .. 287 0 11 Sundry debtors— Institutional . . 32,120 2 10 Other .. .. .. 4,222 1 10 36,342 4 8 Less bad debts in suspense .. 12,866 13 6 23,475 11 J2 Revenue Account —Excess of expenditure over income . . .. .. .. . . 706,572 18 0 £1,260,733 7 0 £1,260,733 7 0

Notes.—lnstitutional accounts : Owing to a change in the method of treating unissued stores on hand, certain stocks which were formerly included in the Equipment Accounts of the institutions are this year shown as stocks on hand, thereby correspondingly reducing the domestic and establishment charges for the year. The accounts include the following charges for which the Department possesses no Parliamentary appropriations: (a) Rent assessed by the Public Works Department; (6) interest at 4£ per cent, per annum on capital as at Ist April, 1924. E. Killick, Secretary. C. 11. Beggs, 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, subject to the above departmental notes. —6. P. C. Campbell, Controller and Auditor-General.

5 - I>. 1 JPt. IVi.

B. —1 [PT- IV].

IMMIGRATION DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1925. Expenditure. Income. To Administration expenses— By Recoveries, New Zealand Govern- £ s. d. Salaries. £s. d. £ s. d. £ s. d. inent contributions .. .. 384 2 3 New Zealand .. 3,823 13 4 Cables Account .. .. .. 1,972 16 9 London .. .. 6,500 0 0 Exchanges Account .. .. 014 0 ■ 10,323 13 4 Excess of expenditure over income Temporary assistance .. 208 0 0 (carried down) .. 135,619 12 8 Office expenses .. .. 2,890 9 9 Supervision domestics .. 3,268 17 10 Less amount due by Imperial Government 65 12 5 3,203 5 5 Supervision public-school boys .. .. 379 8 9 Less amount due by Imperial Government 21 10 0 357 18 9 Rent .. .. .. 1,300 0 0 18,283 7 3 Grants, &c., to immigrants .. .. 1,551 9 10 Passage-money paid .. .. 264,417 17 6 Less contributions by— Immigrants .. 83,042 15 0 Imperial Government .. .. 78,344 15 0 — 161,387 10 0 — 103,030 7 6 Final additional cost of repatriation N.Z.E.E. soldiers' wives and fiances, 1919-20 .. .. .. 12,412 18 2 Passage-money, undesirables .. .. .. 440 11 0 Cables Account .. .. .. .. 2,137 1 0 Exchanges Account .. .. .. .. 19 2 Depreciation .. .. .. .. .. 56119 Loan for passage-money written off (deceased) .. 5 10 0 Writings-off in Suspense Account .. .. 8 0 0 Reserve for bad debts .. .. .. .. 50 0 0 £137,977 5 8 £137,977 5 8 £ s. d. By Recoveries of expenditure on account £ s. d. To Balance brought down .. .. .. .. 135,619 12 8 of previous years— Interest on capital .. .. .. .. 29 910 New Zealand Government £ s. d. contributions.. 1,439 18 3 Cables .. 12 0 1,441 0 3 Excess expenditure over income after charging interest .. .. 134,208 2 3 £135,649 2 6 £135,649 2 6 Note.—lnterest at 4| per cent, on capital as at Ist April, 1924, has been included in the account although the Department possesses no parliamentary appropriation.

B.—l [PT. IVI.

IMMIGRATION DEPARTMENT—continued. Receipts and Payments Account foe the Year ended 31st March, 1925. (V ote —Immigration.) Receipts. £ s. d. Payments. £ s. d. To Passage-money deposits .. .. .. 88,549 14 3 By Passage-money deposits .. .. .. 83,042 15 0 Cables.. .. .. * .. .. 1,810 8 7 Cables.. .. .. .. .. 2,012 1 4 Miscellaneous receipts .. .. .. 2, 147 0 6 Remittances to immigrants (transferred to Office expenses .. .. . . .. 6 14 2 Consolidated Fund) .. .. .. 410 10 0 Grants, &c., recovered .. .. . . 76 14 10 New Zealand contributions towards passageImperial contributions towards passage- money .. .. .. .. 115,525 15 8 money —Recoveries from immigrants .. 538 10 0 Imperial Government contributions towards Imperial Government loans, passage-money— passage-money .. .. .. 7(3,278 7 0 Sundry debtors .. .. .. 1,198 6 11 New Zealand loans (passage-money) to immiNew Zealand loans (passage-money) to immi- grants .. .. .. .. 1,847 2 6 grants (repayments) .. .. .. 652 8 2 Imperial Government loans (passage-money) to Recoveries on behalf of Australian Govern- immigrants advanced by New Zealand ment .. .. .. .. 18 0 0 Government .. .. .. .. 3,362 2 6 Recoveries, Imperial Government contribu- Imperial Government loans (passage-money) to tions towards passage-money (Suspense New Zealand Government (repayments) .. 2,670 5 0 Account) .. .. .. .. 81 5 0 Refunds passage-money .. .. .. 5,710 112 Sale of blankets .. .. .. 210 0 Miscellaneous .. .. .. .. 376 10 0 Supervision of domestics .. .. .. 1,730 3 8 Salaries .. .. .. .. 10,333 10 10 Amounts payable to matrons (recoverable) .. 104 15 11 Supervision of domestics .. .. .. 4,392 14 11 Imperial Government loans (passage-money) to Grants, &c., to immigrants .. .. 1,924 19 8 New Zealand Government .. .. 2,365 0 0 Office expenses .. .. .. .. 2,781 2 0 Imperial Government loans (passage-money) to Kent .. .. .. .. .. 1,437 10 0 immigrants advanced by New Zealand Go- ' Payments on behalf of Australian Government 26 10 5 vernment (recovered) .. .. .. 3,131 2 6 Passage-money, undesirables .. .. 440 11 0 Salaries .. .. .. .. 9176 Amounts payable to Matrons, &c. .. .. 104 15 11 New Zealand Government contributions to- Temporary assistance .. .. .. 206 18 4 wards passage-money .. .. . . 82 10 0 Supervision of Public School boys .. .. 440 16 4 Supervision of public-school boys .. .. 69 4 10 Imperial Government loans (passage-money) to Imperial Government contributions towards immigrants advanced by New Zealand passage-money .. .. .. 74,993 0 0 Government (repayments) .. .. 500 9 9 Net payments from vote (carried down) .. 136,353 0 10 Recoveries, Imperial Government contributions towards passage-money (Suspense Account) .. .. .. .. 10 0 0 Furniture and fittings .. .. .. 83 12 8 Exchange Account .. .. .. 0 15 2 £313,920 7 8 £313,920 7 8 To Recoveries on account of previous years— £ s. d. £ s. d. Public Works Fund, miscellaneous.. .. 15 10 0 By Balance brought down .. .. .. 136,353 010 Balance to Treasury Adjustment Account .. 136,337 10 10 £136,353 0 10 £136,353 0 10 Consolidated Fund Deposits Account. Remittances to Immigrants. £ s. d. £ s. d. To Balance, Ist April, 1924 .. .. .. 410 10 0 By Payments .. .. .. .. 2,056 19 1 Deposits .. .. .. •• 2,135 19 1 Balance, 31st March, 1925 .. .. 489 10 0 £2,546 9 1 £2,546 9 1 To Balance brought down .. .. .. £489 10 0 Immigrants Deposits Account. £ s. d. £ 8. d. To Balance, Ist April, 1924 .. .. .. 3,772 14 9 By Payments .. .. .. .. 76,113 711 Deposits .. .. •• •• 77,262 4 3 Balance, 31st March, 1925 .. .. 4,921 11 I £81,034 19 0 • £81,034 19 0 To Balanee brought down .. .. £4,921 11 1 |

B—l [PT. IV].

IMMIGRATION DEPARTMENT—continued. Balance-sheet as at 31st March, 1925. Liabilities. £ s d. £ s. d. Assets. Capital .. . . . . .. 055 7 2 National Development Account — £ s. d. £ s. d. Passage-money held On behalf 22,505 19 0 Excess of expenditure over of immigrants .. .. income, 1924-25 . . .. 134,208 2 3 Cable fees held on behalf of immi- Additional ascertained expengrants .. .. .. 17 10 0 diture on account of passage - 22,523 9 0 money deposited, 1913-22 % 5,278 11 4 Imperial Government loans (passage-money) to 139,486 13 7 New Zealand Government .. .. 3,031 0 0 Furniture and fittings .. .. .. 710 19 10 Imperial Government loans to immigrants re- Furniture and fittings (Suspense Account) . . 8 0 0 covered but not paid .. .. .. 778 310 Stationery on hand .. .. .. 112112 Imperial Government contributions (passage- Loans of passage-money to immigrants .. 1,701 6 0 money) recovered but not paid .. .. 094 6 8 Emigrant's deposits (cash credits) .. .. 4,921 11 1 Imperial Government contributions (passage- Remittances to immigrants (cash credits) .. 489 10 0 money) recovered (Suspense Account) .. 86 15 0 Sundry debtors .. .. .. .. 3,834 7 5 Recoveries on behalf of Commonwealth Migration Official stamps .. .. .. .. 1174 Department (Australia) .. .. .. 910 0 Amount deposited for payment to Matron, &c... 5 0 0 Emigrants' deposits (amount deposited with High Commissioner for repayment in New Zealand) 4,921 11 1 Remittances to immigrants (amounts deposited in New Zealand for payment to immigrants in England) .. .. .. .. 489 10 0 Sundry creditors (outstanding expenses) .. 741 5 11 Depreciation Reserve .. .. .. 193 1 7 Bad Debts Reserve .. .. .. 50 0 0 Writings-off in Suspense Account .. .. 8 0 0 Treasury Adjustment Account .. .. 116,489 6 2 £151,276 6 5 £151,276 6 5 Immigration Department, Wellington, 16th October, 1925. H. D. Thomson, Under-Secretary. I hereby certify that the Statement of Receipts and Payments, Income and Expenditure Account, and Balancesheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. —G. F. C. Campbell, Controller and Auditor-General.

B—l [PT. IV],

INTERNAL AFFAIRS DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1925. Head Office (including Subdivisions I, 11, 111, IV, X, and Special Acts). Expenditure,. Income. Departmental Administrative Charges. £ s. d. £ s. d. £ s. d. By Opossum royalty .. .. .. 0,054 810 To Salaries .. .. .. 28,088 16 11 Aliens Act .. .. .. .. 486 12 0 Commissions of inquiry .. 73 4 10 By-laws Act . . .. .. .. 34 13 0 Fuel .. .. .. 84 11 8 Cinematograph-films, censorship of .. 1,344 3 2 Light, power, and water .. 414 3 0 Land Agents'license fees .. .. 12,145 10 0 Printing and stationery .. 1,904 710 Passport fees .. .. .. .. 2,019 9 5 Publications .. .. 673 17 7 Fish sales .. .. .. .. 744 5 0 Renovation of graves .. 1,448 13 7 Sales, miscellaneous .. .. .. 480 611 Rent .. .. .. 3,051 9 6 i Revenue, miscellaneous .. .. .. 138 14 9 Telephones .. .. .. 1,225 12 3 | Sale of publications .. .. .. 83 011 Travelling-expenses of officers .. 1,080 17 6 ! Totalisator inspection .. .. .. 738 1 0 Cleaning offices .. .. 138 6 6 Balance carried down .. .. .. 221,245 15 3 Uniforms and overcoats .. 42 14 0 Totalisators .. . . 1,147 1 3 Turnbull Library .. . . 945 0 6 Opossum Allocation of Revenue Account .. .. .. 6,054 8 10 Sundries .. .. .. 3,059 9 9 49,432 15 0 General Public Service Administrative Charges. £ s. d. To Salaries ...... 69,121 6 9 Fuel for Government offices .. 1,513 15 2 Light, power, and water .. 3,718 13 0 Cleaning offices .. .. 2,219 2 9 Uniforms and overcoats .. 605 13 8 Printing and stationery for Ministers' offices .. .. 930 7 (i Travelling allowances and expenses of Ministers .. 4,749 15 8 Travelling allowances and expenses of Private Secretaries to Ministers .. .. 2,751 5 8 Advertising New Zealand .. 8,705 6 2 Cost of entertaining visitors to Dominion .. .. 3,345 15 6 Special Service Squadron, visit of 8, 967 1 0 New Zealand Gazette .. .. 4,542 8 7 Sundries .. .. .. 2,491 19- 4 113,662 10 9 Special Acts. £ s. d. To Salaries .. .. .. 22,780 12 11 New Zealand Institute Act .. 1,000 0 0 Fire Brigades Act .. .. 2,221 10 3 — 26,002 3 2 Other Charges. £ s. d. To Fire Brigades Conference .. 2,059 17 2 Compassionate allowances .. 160 0 0 Cost-of-living bonus to annuitants .. .. .. 42,756 511 Grants .. .. •• 7,955 120 Subsidies .. .. ■ ■ 1,000 0 0 Sundries .. .. .. 2,485 15 9 — 56,417 10 10 £245,515 0 3 £245,515 0 3 £ s. d. £ s. d. £ s. d. To Balance brought down .. .. 221,245 15 3 By Balance .. .. .. .. 223,841 13 2 Interest on capital .. .. 1, 140 6 9 Depreciation .. .. 1,455 11 2 ■ 2,595 17 11 £223,841 13 2 £223', 841 13 2

B.—i [Pt. IYJ.

INTERNAL AFFAIRS DEPARTMENT—continued. SUBDIVISION V, REGISTRAR-GENERAL. Income and Expenditure Account foe the Year ended 31st March, 1925. Expenditure. £ s. d. Income. To Salaries .. .. .. .. .. 9,639 18 4 By Registration and other fees— .. £ s. d. Postage .. .. .. .. .. 015 11 11 Registration of births, deaths, and marriages.. 17,465 9 2 Printing and stationery .. .. .. 1,037 11 1 Friendly Societies Act .. .. .. 54 16 6 Payment to Post and Telegraph Department Dentists Act .. .. .. .. 27 9 0 for services of officers as Registrars .. 1,767 14 0 Medical Practitioners Act.. .. .. 152 5 0 Registration of births, deaths, and marriages .. 2,158 17 0 Rent .. .. .. .. .. 1,409 9 6 Sundries .. .. .. .. .. 759 17 3 Loss on sales .. .. .. .. 5 17 7 Balance carried down .. .. .. 305 3 0; £17,699 19 8 £17,699 19 8 j £ s. d. £ s. d. By Balance brought down .. .. .. 305 3 0 Depreciation .. .. .. .. 146 5 0 Interest on capital .. .. .. 85 8 3 Balance .. .. .. .. 73 9 9 £305 3 0 £305 3 0 SUBDIVISION VI, CENSUS AND STATISTICS. Income and Expenditure Account for the Year ended 31st March, 1925. Expenditure. £ s. d. Income. To Salaries . . .. .. . . .. 14,426 0 2 By Sundry revenue— £ s. d. Census, 1921 .. .. .. .. 880 0 0 Receipts from Powers machines .. .. 1,275 0 0 Collection of statistics .. .. .. 6,274 10 3 Balance carried down .. .. .. 29,232 13 9 Postage .. . . .. .. .. 682 7 8 Printing and stationery .. .. .. 1,451 19 11 Printing publications .. .. .. 5,638 13 10 Rent .. .. .. .. .. 500 0 0 Sundries .. .. .. .. 506 14 8 Loss on sales .. .. .. .. 147 1 3 £30,507 13 9 £30,507 13 9 £ s. d. £ s. d. Balance brought down .. .. .. 29,232 13 9 By Balance .. .. .. .. .. 30,457 14 7 Depreciation .. .. .. .. 783 8 10 Interest on capital .. .. .. 441 12 0 £30,457 14 7 , £30,457 14 7 SUBDIVISION VII.—HIGH COMMISSIONER'S OFFICE. Income and Expenditure Account for the Year ended 31st March, 1925. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 21,043 14 10 By Shipping charges .. .. .. 86 12 6 Advertising .. .. .. .. 1, 149 1 8 Sundry revenue .. .. .. .. 64 4 8 Postage.. .. .. .. .. 1,466 15 4 Balance carried down .. .. .. 35,133 18 7 Rent .. .. .. .. .. 4,603 19 7 Refund of income-tax .. .. .. 487 11 4 Grant to High Commissioner .. .. 1,000 0 0 Official entertainments .. .. .. 2,060 7 10 Sundries .. .. .. .. 3,473 5 2 £35,284 15 9 £35,284 15 9 £ s. d. £ s. d. To balance brought down .. .. .. 35,133 18 7 By Balance .. .. .. .. .. 36,654 14 0 Depreciation . . .. .. .. 997 18 2 Interest on capital .. .. .. 522 17 3 £36,654 14 0 £36,654 14 0

B.—l [PT. IV].

INTERNAL AFFAIRS DEPARTMENT—continued. SUBDIVISION VIII.—DOMINION MUSEUM. Income and Expenditure Account foe the Year ended 31st March, 1925. - Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 3,378 16 4 By Balance carried down .. .. .. 7,302 8 3 Board of Science and Art .. .. .. 843 2 II Rent .. .. .. .. .. 1,540 0 0 Sundries .. .. .. .. .. 1,540 9 0 £7,302 8 3 £7,302 8 3 £ s. d. £ s. d To Balance brought down .. .. .. 7,302 8 3 ,By Balance .. .. .. .. 7,917 710 Depreciation .. .. .. .. 195 11 1 Interest on capital .. .. .. 4:19 8 6 £7,917 7 10 £7,917 7 10 SUBDIVISION IX.—DOMINION LABORATORY. Income and Expenditure Account for the Year ended 31st March, 1925. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 4,923 9 8 By Sundry revenue— Rent .. .. .. .. .. 430 0 0 Laboratory fees .. .. .. 225 3 6 Sundries.. .. .. .. .. 1,651 14 4 Analysis fees .. .. .. 78 4 6 Balance carried down .. .. .. 6,701 16 0 £7,005 4 0 £7,005 4 0 £ s. d. £ s. d. To Balance brought down .. .. .. 6,701 16 0 By Balance .. .. .. .. .. 6,961 211 Depreciation .. .. .. .. 140 2 5 Interest on capital . . .. . . 119 4 6 £6,961 2 11 £6,961 2 11 SUBDIVISION IX.—DOMINION LABORATORY—EXPLOSIVES BRANCH. Income and Expenditure Account for the Year ended 31st March, 1925. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. •• 2,267 0 5 By Magazine revenue .. .. .. 2,280 16 0 Magazines, expenses of .. .. .. 1,974 14 6 Explosives storage fees .. .. .. 2,046 0 8 Rent .. .. .. .. • • 90 0 0 Explosive license fees .. .. .. 3,369 11 8 Sundries.. .. .. .. •• 701 12 5 Balance carried down .. .. .. 2,663 1 0 £7,696 8 4 £7,696 8 4 £ s. d. £ s. d. To Depreciation .. .. .. .. 316114 By Balance brought down .. .. .. 2,663 1 0 Interest on capital .. .. .. 381 13 10 Balance .. .. .. •• 1,964 15 10 £2,663 1 0 £2,663 1 0 Combined Income and Expenditure Account for the Year ended 31st March, 1925. Expenditure. £ s. d. Income. £ s. d. To Balance brought from separate accounts as By Balance brought from separate accounts as under — under — £ s. d. Head Office .. .. .. 223,841 13 2 Registrar-General .. 73 9 9 Census and Statistics .. .. •• 30,457 14 7 Dominion Laboratory, ExHigh Commissioner .. .. .. 36,654 14 0 plosives Branch .. 1,964 15 10 Museum .. .. .. •• 7,917 7 10 2,038 5 7 Dominion Laboratory—Head Office .. 6,961 2 II Balance ~ .. .. 303,794 6 11 £305,832 12 6 I £305,832 12 6

B.—l [PT IV'.

INTERNAL AFFAIRS DEPARTMENT—continued. Balance-sheet as at 31 st March, 1925. (Including Subdivisions I to X and Special Acts.) Liabilities. £ s. d. j Assets. Fixed capital as at Ist April, 1924 .. .. 170,923 15 7 ! Departmental assets — £ s. d. £ s. d. Sundry creditors .. .. . . .. 13,085 2 8 : Land .. .. .. 4,089 9 0 Loans received in advance .. .. .. 2 0 0; Buildings .. .. .. 8,735 15 5 Depreciation Reserve .. .. .. 14,278 9 3 1 Office furniture and fittings .. 16,780 4 5 Treasury Adjustment Account .. .. 297,615 15 7 ; Mechanical appliances .. 13,228 12 11 Photographic apparatus .. 1,230 3 3 Library .. .. .. 3,947 911 Museum exhibits .. .. 53,965 0 4 Tools .. .. . . 365 9 4 i Launches .. .. .. 227 19 8 Traps and horses .. .. *12 2 6 Motor-vehicles .. .. 3,481 19 6 Motor accessories .. .. 315 2 Distillation plant .. .. 171 8 10 Laboratory appliances .. 1,997 7 1 Explosives appliances .. 188 0 9 Saleable publications .. 5,101 2 9 113,526 0 10 Turnbull Library— Building . . . . .. . . 9,292 4 5 Library .. .. .. . . . . 55,483 1 6 Loan on mortgage .. .. .. . . 8,649 I 11 Sundry debtors .. .. .. .. 5,160 8 6 Excess of expenditure over income .. .. 303,794 611 £495,905 4 1 £495,905 4 1

Classification of Assets as shown in Balance-sheet.

J. Hislop, Under-Secretary. A. W. Pyne, 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 rent, interest, furniture, and expenditure on buildings for which the Department possesses no parliamentary appropriation, and a credit for furniture transferred and services rendered to the Electoral Department for which that Department possesses no parliamentary appropriation. —J. H. Fowler, Deputy Controller and Auditor-General.

t , Office Fnmiture I Mechanical Photographic Land - Buildings. and Fittings. 1 Appliances. Apparatus. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Head Office .. .. .. .. .. 50 0 0 1,354 16 7 6,124 14 2 2,916 3 10 859 7 3 Registrar-General .. .. .. . . .. .. 1,941 9 8 254 14 11 I Census and Statistics .. .. .. .. .. .. 595 2 0 7,802 7 3 High Commissioner .. .. .. .. .. .. 7,017 14 6 1,959 0 5 Museum .. .. .. .. .. .. .. 694 10 10 242 14 3 370 16 0 Dominion Laboratory—Head Office .. .. 144 15 10 31 7 9 Explosives Branch .. .. .. .. 4,039 9 0 7,380 18 10 261 17 5 22 4 6 Totals .. .. .. .. .. 4,089 9 0 8,735 15 5 16,780 4 5 13,228 12 11 1,230 3 3 —— ! Library. Museum Exhibits. Tools. Launches. T Horses n '' £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Head Office .. .. . . .. .. 426 3 0 .. 359 0 6 227 19 8 12 2 6 Registrar-General Census and Statistics .. .. .. .. 66 4 9 High Commissioner .. .. .. .. 1,837 10 0. Museum .. ,. .. .. .. 1,004 3 7 53,965 0 4 6 8 10 Dominion Laboratory—Head Office .. .. 613 8 7 Explosives Branch Totals .. .. .. .. 3,947 9 11 53,965 0 4 365 9 4 227 19 8 12 2 6 Motor- Motor Distillation j Laboratory Explosives ! Saleable Totnk vehicles. Accessories. Plant. ; Appliances. Appliances. : Publications. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Head Office .. .. .. 2,481 19 6 .. .. .. .. .. 68,777 7 4 Registrar-General .. .. .. .. • • .. .. .. 2,196 4 7 Census and Statistics .. .. .. •• •• .. 1,042 0 6j 9,505 14 6 High Commissioner .. .. 1,000 0 0 3 15 2 .. .. .. .. 11,818 0 1 Museum .. .. •• •• •• •• •• 4,059 2 3 6,377 15 9 Dominion Laboratory—Head Office .. .. 171 8 10 1,997 7 1 .. .. 2,958 8 1 Explosives Branch .. .. .. •• ■ - 188 0 9 .. 11,892 10 6 Totals .. .. .. 3,481 19 6 3 15 2 171 8 10 1,997 7 1 188 0 9 5,101 2 9 113,526 0 10

B.—l [PT. IV. j

KAURI-GUM INDUSTRY ACCOUNT. Receipts and Payments "Account for the Year ended'3lst March, 1925. Receipts. £ s. d. Payments. £ s. d. To Cash in Public Account, Ist April, 1924 .. 6,968 0 7 By Wages to workmen and gum-buyers .. 1,830 6 1 Sales of gum .. .. .. .. 15,335 19 1 Plant, machinery, stores, &c. .. .. 571 2 8 Miscellaneous receipts .. .. .. 265 0 11 Purchases of gum .. .. .. 11,101 5 8 Freight, cartage, &c. .. .. .. 2,160 14 6 General expenses .. . . .. 1,062 4 11 Interest on debentures .. .. .. 3,275 0 0 Sinking Fund .. .. .. .. 133 12 11 Cash in Public Account, 31st March, 1925 .. 2,434 13 10 £22,569 0 7 £22,569 0 7 Trading Account for the Year ended 31st March, 1925. Dr. £ s. d. Cr. £ s. d. To Gum on hand, Ist April, 1924 .. .. 53,663 14 10 By Gum on hand, 31st March, 1925 .. .. 54,633 12 11 Purchases of gum .. .. .. 11,096 18 0 ' Sales of. gum .. .. .. .. 15,335 19 1 Wages .. .. .. .. .. 1,811 17 0 Freights inward . . .. .. . . 993 10 9 Gross profit carried down .. .. .. 2,403 11 5 £69,969 12 0 £69,969 12 0 Profit and Loss Account for the Year ended 31st March, 1925. Dr. £ s. d. 1 Or. £ s. d To Freight outward. . .. .. .. 1,358 9 6 By Gross profit from Trading Account .. . . 2,403 11 5 General expenses .. .. .. 138 5 5 , Profit from sales of stores, &c. .. .. 170 11 11 Cables, &c. .. .. .. .. 49 14 11 j Balance carried down .. .. .. 4,075 13 1 Sacks, cases, &c. .. .. .. 592 8 3 | Fire insurance .. .. .. .. 133 10 10 Printing and stationery .. .. . . 32 0 10 Depreciation ... .. .. .. 58 12 6 1 Salaries .. .. .. .. 569 14 9 Travelling-expenses .. .. .. 17 5 11 Rent .. .. .. . . .. 300 0 0 Interest on debentures .. .. .. 3,266 0 7 Sinking Fund .. .. .. .. 133 12 1J £6,649 16 5 j £6,649 16 5 £ s. d. j £ s. d. To Balance from previous years .. .. 6,475 18 3 !By Balance at 31st March, 1925 . . .. 11,035 12 3 Sinking Fund provided in previous years .. 484 0 11 ■ Balance carried down .. .. .. 4,075 13 1 £11,035 12 3 £11,035 12 3 Balance-sheet as at 31st March, 1925. Liabilities. £ s. d. Assets. £ s. d. Loan Account —Debentures issued .. .. 75,000 0 0 Land at face-works and elsewhere, with buildings, Crown Lands Account .. .. .. 500 0 0 fences, and improvements .. . . .. 5,085 10 0 Sundry creditors, for supplies .. .. .. 557 10 10 [ Vacuum tank, fittings and plant, and royalties, Sundry creditors, for gum purchases .. .. 280 5 2 short workings .. .. .. .. 2,900 610 Interest accrued but not due .. .. .. 1,345 17 10 Plant and store fittings .. .. .. 191 18 4 Sinking Fund Reserve .. .. .. 617 13 .10 Tools, Auckland and depots .. .. .. 35 18 4 Live and dead stock . . .. . . .. 42 16 9 Furniture and office fittings .. .. .. 91 4 5 | Sacks, gum-cases, &e. .. .. .. 283 10 6 Charges paid in advance .. .. .. 101 9 10 Gum on hand .. .. .. .. 54,633 12 11 j Gum on consignment .. .. .. 782 17 2 Sundry debtors, miscellaneous .. .. 64 2 8 Sinking Fund .. .. .. .. 617 13 10 Profit and Loss Account .. .. .. 11,035 12 3 Cash in Public Account at 31st March, 1925 .. 2,434 13 10 £78,301 7 8 £78,301 7 8 H. J. Lowe, Kauri-gum Superintendent. I hereby certify that, the Balance-sheet and supporting statements have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as thereby disclosed ; also that the value of the stocks on hand has been accepted on the certificate of the Kauri-gum Superintendent. —G. P. C. Campbell, Controller and Auditor-General.

6 —B. 1 [Pt. IV].

B.—l [ PT. IV].

LABOUR DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1925. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 31,541 7 6 By Penalties imposed by the Court in actions Travelling allowances and expenses .. .. 6,538 14 8 brought for breaches of the Industrial Overtime and tea-money .. .. .. 34 8 0 Conciliation and Arbitration Act, 1908, and Printing and stationery .. .. .. 2,837 0 4 Apprentices Act, 1923 .. .. .. 776 18 G Telephone services .. .. .. 482 4 6 Sale of publications .. .. .. 226 4 5 Postage, telegrams, and rent of letter-boxes .. 1,135 18 2 Factory registration fees .. .. .. 3,825 19 6 Rates on dwellinghouse .. .. 11 6 8 Rent of house .. .. .. .. 78 4 0 Rent of office accommodation .. .. 3,775 19 5 Servants Registry Office registration fees .. 36 12 0 Depreciation .. .. .. .. 957 18 8 Weights and measures verification fees .. 4,026 19 1 Fees to assessors on Conciliation Councils .. 2,003 10 6 Sales of scales, &c., seized under the Weights Freight, cartage, and transport charges .. 72 9 2 and Measures Act, 1908 .. .. .. 17 14 6 Law-costs .. .. .. .. 74 1 5 Excess of expenditure over income before Sundry office expenses .. .. .. 123 6 6 charging interest (carried down) .. .. 42,980 2 4 Fuel and lighting services .. .. .. 182 14 9 Cost of special reports under the Industrial Conciliation and Arbitration Act, 1908 .. 22 7 3 Advertising .. .. .. .. 308 14 6 Allowances to police and other officers acting as departmental agents .. .. .. 965 0 4 Typewriter repairs .. .. .. 38 12 0 Motor-car, motor-cycle, and bicycle maintenance and repairs .. .. .. 781 17 4 Commission on sale of publications .. .. 54 6 4 Miscellaneous expenses .. .. .. 26 16 4 £51,968 14 4 £51,968 14 4 £ s. d. £ s. d. To Excess of expenditure over income before charg- By Excess of expenditure over income .. .. 43,499 5 6 ing interest (brought down) .. .. 42,980 2 4 Interest on capital .. .. .. 519 3 2 £43,499 5 6 £43,499 5 6 Balance-sheet as at 31st March, 1925. Liabilities. £ s. d. Assets. Capital .. .. .. .. .. 11,536 16 2 Cash— £ s. d. £ s. d. Sundry creditors .. .. .. .. 2.402 12 8 In hand .. .. .. 117 0 Factory registration fees received in advance .. 15 14 0 Deposit Accounts .. .. 129 15 7 Deposits .. .. .. .. .. 129 15 7 131 12 7 Reserve for bad and doubtful debts .. .. 898 13 3 Official stamps .. .. .. .. 95 19 9 Depreciation Reserve .. .. .. 2,988 1 7 Sundry debtors .. .. . . .. 26,383 18 10 Treasury Adjustment Account .. .. 65,507 210 Office furniture, fittings, and typewriters .. .. .. 5,221 10 5 Purchased .. .. .. 619 10 8 5,841 1 I Sold .. .. .. . . 9 19 7 — 5,831 1 6 Motor-cycles, motor-cars, and bicycles 1,640 0 8 Purchased .. .. .. 675 5 3 2,315 5 11 Sold .. .. .. .. 269 17 6 2,045 8 5 Departmental libraries .. ..1,150 1210 Additions .. .. .. 23 6 3 1,173 19 1 Freehold premises .. .. .. 900 0 0 Standard weights and measures .. 2,624 12 3 Purchased .. .. .. 48 18 0 2,673 10 3 Printed forms and stationery on hand .. .. 373 11 3 Subscriptions and other payments made in advance 370 8 11 Excess of expenditure over income .. .. 43,499 5 6 £83,478 16 1 £83,478 16 1 # 25th July, 1925. F. W. Rowley, Secretary of Labour. 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. —G. F. C. Campbell, Controller and Auditor-General. 4

8.--1 [Pt. IV].

LAND AND DEEDS DEPARTMENT. Income and Expenditure Account foe the Yeah ended 31st March, 1925. Expenditure. £ s. d. Income. £ s. d. To Advertising .. .. .. .. 792 15 5 By Pees received .. .. .. .. 100,622 16 0 Draughtsmen's work .. .. .. 12,200 18 0 Office equipment .. .. .. .. 2,832 17 10 Law-costs .. .. .. .. 12 12 0 Travelling-expenses .. .. .. 462 13 5 Office expenses .. .. .. .. 64 6 2 Binding .. .. .. .. .. 578 12 0 Salaries .. .. .. .. 34,438 11 0 Postages and telephones .. .. .. 462 2 10 Puel .. .. .. .. .. 330 .3 7 Freight and cartage .. .. .. 20 16 11 ReJieving-allowance .. .. .. 81 5 5 Rent .. .. .. .. .. 7,542 10 4 Grant .. .. .. .. .. 25 0 0 Solicitors' admission fees .. .. .. 30 6 0 Land Assurance Fund .. .. .. 50 0 0 Depreciation .. .. .. .. 786 11 2 Balance carried down .. .. .. 39,910 13 11 £100,622 16 0 £100,622 16 0 £ s. d. £ s. d To Interest at 4J per cent, on capital .. .. 469 11 6 By Balance brought down .. .. .. 39,910 13 II Excess of income over expenditure .. .. 39,441 2 5 £39,910 13 11 £39,910 13 11 Balance-sheet as at 31st March, 1925. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Capital as at Ist April, 1924 .. .. .. 10,434 19 9 Payments in advance .. .. .. 81 13 6 Sundry creditors .. .. .. .. 1,043 16 10 Office furniture.. .. .. 8,411 17 4 Depreciation reserve .. .. .. .. 3,936 19 2 Additions .. .. .. 1,306 110 Writings off Suspense Account .. .. 288 10 1 Excess of income over expenditure for year ended 9,717 19 2 31st March, 1925 .. .. .. .. 39,441 2 5 Less disposals .. .. 35 0 0 9,682 19 2 Mechanical appliances .. .. 1,556 13 5 Additions .. .. .. 347 3 6 1,903 16 11 Library .. .. .. .. 466 9 0 Sundry debtors .. .. .. 35 0 0 Treasury Adjustment Account .. .. 42,975 9 8 £55,145 8 3 £55,145 8 3 29th September, 1925. J. Murray, for Secretary for Land and Deeds. 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.-—G. F. C. Campbell, Controller and Auditor-Genera],

8.--1 j Pi:. IV ~

LAND AND INCOME TAX DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1925. Expenditure. In-come. £ s. d. £ s. d. £ s. d. To advertising, books, &c... .. .. 515 11 4 By Land-tax .. .. 1,198,886 0 8 Contingencies .. .. .. 35 3 6 Income-tax .. .. 3,357,003 14 1 Law-costs .. .. .. .. 1,284 12 11 4,555,889 14 9 Office requisites (including printing and Interest and dividends .. .. 453 16 1 stationery) .. .. .. .. 2,237 18 8 Overtime and meal allowances .. .. . 360 13 0 Postages and telegrams .. ~ . - 1,882 810 Rent.. ... .. .. .. 2,060 0 0 Repairs and renewals to office equipment 138 10 8 Salaries .. .. .. .. 32.908 3 10 Services rendered by other Departments— Customs Department, collecting deposits 200 0 0 Post and Telegrapli Department, receiving payments of tax .. .. 1,684 15 0 Telephone services .. .. . . 144 2 2 Temporary assistance .. .. .. 860 1 8 Travelling allowances and expenses 1,743 4 5 Valuation Department (contribution to) .. 6,133 3 4 Credits to Consolidated Fund— Edward Ashton .. .. .. 82 1 0 Booth and Co. (Limited) .. .. 1,642 10 0 W. F. Evans . . .. .. 54 11 5 Railway Inquiry Commissioners .. 457 13 4 Royal Commission on Taxation . . 690 18 1 Interest (allowed to taxpayers in pursuance of section 134 of 1923 Act) . . 1,574 11 1 56,690 14 3 Depreciation on office furniture, fittings,. mechanical appliances, and library .. 481 19 4 Balance carried down .. .. .. 4,499,170 17 3 £4,556,343 10 10 £4,556,343 10 10 £ s. d. £ s. d. To Interest on capital .. .. .. 231 7 0 By Balance brought down .. .. 4,499,170 17 3 Excess of revenue over expenditure .. 4,498,939 10 3 £4,499,170 17 3 £4,499,170 17 3 Percentage cost of collection of revenue, 1-172. Note.—The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value as assessed by Public Works Department, £1,987 ; (b) interest at 4\ per cent, on capital value as at Ist April, 1924, £231 7s. Balance-sheet as at 31st March, 1925. Liabilities. Assets. £ s. d. £ s. d. £ s. d. £ s. d. Capital .. .. .. .. 5,141 1 2 Office furniture and fittings .. 3,335 1 8 Sundry creditors — Additions during year . . 34 7 8 Outstanding expenses .. 7,360 11 11 3,369 9 4 Land-tax* .. .. 8,635 2 0 Library .. .. .. 192 3 0 Income-tax* .. .. 20,847 7 5 Additions during vear .. 21 12 0 36,843 1 4 " 213 15 0 Depreciation Reserve .. .. .. 1,720 4 4 Office appliances .. .. 1,613 16 6 Suspense Account for default assessments, &c. 150,000 0 0 Additions during year .. 9 17 6 Excess of revenue over expenditure .. 4,498,939 10 3 1,623 14 0 5,206 18 4 Forms and stationery .. .. 817 6 6 Official stamps . . .. .. 8 15 9 Sundry debtors— Land-tax .. .. 209,837 19 8 Income-tax .. .. 369,657 0 7 * 579,495 0 3 Treasury Adjustment Account .. 4,098,326 13 7 Cash in Post Office Account, 31st March, 1925 — Land-tax .. .. 4,589 15 10 Income-tax .. .. 4,199 6 10 8,789 2 8 £4,692,643 17 1 j £4,692,643 17 1 * Includes amounts paid in advance, and overpayments, subject to adjustment. Contingent liability in respect of bills discounted by Bank of New Zealand, £16,797 Is. Id. A. E. Fowler, Deputy Commissioner of Taxes. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. —G. F. C. Campbell, Controller and Auditor-General.

B—l [PT. IV-1.

LEGISLATIVE DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1925. Expenditure. £ s. d. Income. £ s. d. To Honoraria of members and officers .. .. 47,452 6 9 By Balance carried down .. .. .. 146,833 0 2 Salaries ~ .. .. .. .. 29,566 3 0 Cleaning, &c. .. .. .. .. 3,315 15 1 Fuel and light .. .. .. .. 1,824 14 3 Laundry .. .. .. .. 150 4 1 Maintenance of grounds .. .. .. 90 14 2 Newspapers supplied .. .. . . 192 17 3 Postages, telegrams, &c. .. .. .. 1,351 211 Postage-stamps supplied to members .. 2,093 0 0 Printing and stationery .. ... .. 18,072 10 0 Rent of buildings (a) .. .. .. 27,103 0 0 Repairs to typewriters .. .. .. 20 2 5 Travelling-expenses .. .. .. 1, 099 8 6 Uniforms .. .. .. .. 131 14 7 Winding clocks, refreshments, messengers, &c. 176 12 6 Depreciation on library .. .. .. 3,888 311 Bellamy's— £ s. d. Salaries .. .. 5,852 13 7 Cleaning, &c. .. .. 308 11 0 Fuel and light .. .. 527 11 11 Laundry .. .. 190 0 4 Maintenance and depreciation of glassware, &c... 995 0 9 Maintenance of staff .. 1,081 8 8 Printing and stationery .. 150 9 10 Rent (a) .. .. 1,000 0 0 Stores, &c., consumed .. 198 14 8 10,304 10 9 £146,833 0 2 £146,833 0 2 £ s. d. £ s. d. To Balance brought down .. .. 146,833 0 2 By Excess of expenditure over income after chargInterest (6) — £ s. d. ing interest on capital .. .. .. 151,856 17 4 Legislative .. .. 4,808 18 5 Bellamy's .. .. 214 18 9 5,023 17 2 £151,856 17 4 £151,856 17 4 Note. —The following charges arc included for which the Department possesses no parliamentary appropriation : (a) Rental value as assessed by Public Works Department; (b) interest at 4| per cent, on capital as at Ist April, 1924. Balance-sheet as at 31st March, 1925. Liabilities. Assets. Capital— £ s. d. £ s. d. Furniture and fittings— £ s. d. £ s. d. Legislative .. .. 115 198 6 0 Legislative .. .. .. 28,925 5 6 Bellamy's .. .. 4,579 911 Bellamy's .. .. .. 1,723 0 6 119,777 15 II 30,648 6 0 Sundry creditors .. .. .. .. 1,782 211 Mechanical appliances .. .. .. 780 0 0 Depreciation Reserve on General Assembly Library 19,008 4 .10 Bellamy's— Treasury Adjustment Account .. .. 134,074 12 3 Crockery, silverware, &c. .. 3,298 8 9 Consumable goods .. .. 91 11 6 3,390 0 3 General Assembly Library .. .. 78,659 11 10 Books of reference .. .. .. 8,605 18 6 Publications at Printing Office .. 425 0 0 Stationery on hand .. .. .. 277 2 0 Balance of Income and Expenditure Account 151,856 17 4 £274,642 15 11 £274,642 15 11 Note. —The departmental assets, excepting General Assembly Library, have been revalued as at 31st March, 1925. E. W. Kane, Clerk, House of Representatives. H. W. Harris, Acting 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 states the position as disclosed thereby, subject to the above departmental notes. —G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. IV].

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS. Combined and Separate Receipts and Payments Statements for the Year ended 31st March, 1925. RECEIPTS.

Totals. j Tokerau. j Msmiopoto. Waiariki. Tairawhiti. Aotea. Ikaroa. j South Island. Gash balances at 1st April, 1924 — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ 3. d. I11 hand and in bank .. .. .. .. 49,840 7 2 5,014 9 8 j 10,760 15 1 11,644 14 0 9,272 8 7 : 5,432 7 1 \ 4.970 3 9 2 745 9* 0 Imprests at Post Office .. .. .. .. 13,338 10 11 1,800 0 0 j 5,000 0 0 697 8 0 .. 1,302 17 2 2,328 18 3 2,209 7 6 63,178 18 1 6,814 9 8 ! 15,760 15 1 12,342 2 0 j 9,272 8 7 i 6,735 4 3 7,299 2 0 4 954 ig 6 Withdrawals of principal from amounts on deposit with 49,139 19 2 3,000 0 0 25,000 0 0 8,000 0 0 .. 4,139 19 2 9,000 0 0 Native Trust Office 1 T 112,318 17 3 9,814 9 8 j 40,760 15 1 20,342 L 0 9,272 8 7 10,875 3 5 i 16,299 2 0 4,954 16 6 Rents .. .. .. .. .. .. 88,190 16 6 4,623 19 8 I 11,488 4 2 18,326 16 9 28,934 4 9:19,157 4 1 4 931 12 1 728 15 0 Royalties .. .. .. .. .. 18,612 3 4 1,030 7 1! 2,096 17 11 425 17 0 2,329 2 4 7,722 4 2 .. 5 007 14 10 Purchase-money .. .. .. .. .. 151,223 2 3 5,471 14 1 22,801 17 5 30,818 19 6 22,929 3 10 49,499 5 9 13,815 8 4 13 4 Compensation for land taken .. .. .. 4,087 6 6 14 0 0 .. 374 10 0 3,621 42 44 77 500 ' 9g 4 Q Tolls .. . . .. .. .. .. 122 18 6 .. .. 122 18 6 .. Mortgage repayments .. .. .. .. 7,473 12 9 1,564 8 9 ; 1,709 4 0 .. .. 4,200 0 0 Other investments matured .. .. .. .. 400 0 0. .. .. .. .. .. 400 0 0 :270, 109 19 10 12,704 9 7 38,096 3 6 50,069 1 9 57,813 15 1 | 80,623 1 7 19,152 0 5 ~U,65I 7 11 Interest received on — Rente .. .. .. .. .. .. 3 11 0 .. ... 3 11 0 Royalties .. .. .. .. .. 15 8 4 15 8 4 Purchase-money.. .. .. .. .. 530 4 9 114 12 5 199 10 4 216 2 0 Mortgages . ... .. .. .. 9,316 15 7 670 2 9 4,787 11 0 124 5 11 43 16 3 2,714 16 10 976 2 10 Native Trust deposits .. .. .. .. 20,990 17 8 2,170 9 3 ! 5,548 1 5 4,534 18 2 2,373 14 2 | 4,808 6 10 1,184 7 7 37! 0 3 Post Office certificates .. .. .. .. 100 0 0 .. .. .. .. .. 100 0 0 New Zealand Government war loans .. .. 67 10 0 .. .. .. .. .. 67 10 0 New Zealand Government inscribed stock .. .. 1,210 0 0 .. .. .. 1,210 0 0 New Zealand Government debentures under Native 108 0 0 108 0 0 Land Amendment Act, 1913, sec. 113 (7) — : U. 32,342 7 4 3,078 12 9 10,535 2 9 4,878 17 1 3,627 10 5 7,523 3 8 2,328 0 5 371 0 3 Commissions (not including transfers from blocks) .. .. 3,116 1 11 127 19 11 387 15 0 1,303 10 6 605 12 9 431 19 3 126 17 0 132 7 6 Consideration of mortgage paid through Boards .. .. 11,000 0 0 .. .. .. 11,000 0 0 Receipts in reduction of advances and overdrafts — 1 j j " Reimbursement of amount paid for East Coast Commis- 2,636 15 4 .. .. .. 2,636 15 4 sioner . Advances to other Boards repaid .. .. .. 300 0 0, .. 300 0 0 Proceeds of sales and other credits from Morikau Farm 11,147 16 9 .. .. . . .. 11,147 16 9 14,084 12 1 .. 300 0 0 .. 2,636 15 4 11,147 16 9 .. ~T Advances from other Boards .. .. .. ;. „. 300 0 0 300 0 0 Instalments of Treasury loans under Native Land .. 1,107 4 11 1,107 4 11 Act, 1909, sec. 274, recovered Miscellaneous receipts (including sundry deposits for re- .. 6,073 13 3 567 11 11 1,788 12 5 266 6 11 1,970 7 10 1,342 15 2 117 19 0 20 0 0 payment, refunds,, and recoveries) • Total receipts .. .. .. ... 450,452 16 7 27,700 8 9 91,868 8 9 76,859 18 3 86,926 10 0 111,943 19 10 38,023 18 10 17,129 12 2 Net receipts (not including Native Trust withdrawals and .. 338,133 19 4 17,885 19 1 51,107 13 8 56,517 16 3 77,654 1 5 101,068 16 5 21,724 16 10 12,174 15 8 opening; balances) 1

JB.—l [PT. IV].

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Combined and Separate Receipts and Payments Statements for the Year ended 31st March, 1925— Continued. PAYMENTS.

Totals. Tokerau. j j Waiariki. Tairawhiti. J Aotea. Ikaroa. s South Island. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Payment to beneficiaries, direct and through Post Office .. 247,155 5 4 14,454 8 9 61,887 1 11 47,330 13 4 44,650 8 2 53,024 3 8 16,153 17 10 9,654 11 8 Miscellaneous payments on behalf of beneficiaries and .. 19,371 8 2 1,035 8 4 3,357 14 11 2,410 7 8 5,711 16 6 6,328 13 4 465 7 11 61 19 6 Boards (including payments of deposits, refunds, &c.) Instalments of principal and interest on Treasury loans .. 3,333 1152,8757 I .. .. .. 45844 under Native Land Act, 1909, sec. 274 Advances from other Boards repaid .. .. .. .. 300 0 0 300 0 0 Consideration of mortgage paid through Boards .. .. 11,000 0 0 .. .. .. 11,000 0 0 Contributions from Board funds — Maori Secondary Schools Fund .. .. 2,986 0 0 340 0 0 952 0 0 510 0 0 230 8 0 816 0 0 137 12 0 Maori Ethnological Research Fund .. 2,014 0 0 160 0 0 448 0 0 240 0 0 489 12 0 384 0 0 292 8 0 — 5,000 0 0 Administration expenses .. .. .. .. .. 11,020 17 2 1,143 18 11 2,502 9 4 1,741 11 5 1,946 4 0 2,053 2 3 1,238 15 8 394 15 7 Purchase of office premises .. .. .. .. .. 7,364 6 4 .. 2,114 6 4 .. 5,250 0 0 Advances and overdrafts to blocks — Morikau Farm overdraft .. .. .. .. 11,871 9 5 .. .. .. .. 11,871 9 5 Roading expenditure overdraft .. .. .. 1,958 16 6 .. .. .. .. 1,958 16 6 Miscellaneous blocks overdraft .. .. .. 916 15 11 278 15 11 638 0 0 Disbursement to East Coast Commission (see contra) .. 2,636 15 4 .. .. .. 2,636 15 4 Advances to other Boards .. .. .. 300 0 0 .. 300 0 0 17,683 17 2 278 15 11 938 0 0 .. 2,636 15 4 13,830 5 11 Investments — Surplus funds deposited with Native Trustee .. 46,460 15 10 .. .. 14,460 15 10 6,000 0 0 24,000 0 0 .. 2,000 0 0 Interest on Native Trust deposits, capitalized .. 10,463 5 1 2,170 9 3 5,548 1 5 .. 2,373 14 2 .. .. 371 0 3 Mortgages .. .. .. .. .. 13,502 15 8 .. 2,000 0 0 .. 1,177 15 8 .. 10,325 0 0 70,426 16 7 2,170 9 3 7,548 1 5 14,460 15 10 9,551 9 10 24,000 0 0 10,325 0 0 2,371 0 3 Total payments .. .. .. .. 392,656 2 2 22,758 8 3 79,747 13 11 66,693 8 3 81,466 13 10 100,894 9 6 28,613 1 5 12,482 7 0 Cash balances, 31st March, 1925 — In hand and in bank .. .. .. .. 37,847 6 6 3,142 0 6 7,120 14 10 4,783 16 3 5,058 13 11 9,948 0 3 6,194 16 7 1,599 4 2 Post Office imprests .. .. .. .. 15,414 9 9 1,800 0 0 5,000 0 0 847 15 7 401 2 3 1,101 10 1 3,216 0 10 3,048 1 0 Bemittances in transit .. .. .. .. 4,534 18 2 .. .. 4,534 18 2 57,796 14 5 4,942 0 6 12,120 14 10 10,166 10 0 5,459 16 2 11,049 10 4 9,410 17 5 4,647 5 2 450,452 16 7 27,700 8 9 91,868 8 9 76,859 18 3 86,926 10 0 111,943 19 10 38,023 18 10 17.129 12 2

B.—l |PT. IYJ.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Revenue Accounts for the Year ended 31st March, 1925. INTEREST ACCOUNTS.

Total. j Tokerau. Maniopoto ' Waiariki. Tairawhiti. Aotea. Ikaroa. i South Island. . . . _ , - - ' ; r ~~ I Income. £ s. d. j £ s. d. j £ s. d. £ s. d. j £ s. d. £ s. d. £ s. d. £ s. d. Interest received on amounts held and invested under Native Land 8,748 18 1 | 708 8 6 4,167 11 0 116 18 11 | .. 2,714 16 10 976 2 10 65 0 0 Amendment Act, 1913, sec. 92, and on other amounts specially invested (allocated in full as per contra) Interest received on amounts on deposit with Native Trustee .. .. 20,990 10 10 2,170 9 3 5,548 1 5 4,534 11 4 j 2,373 14 2 4,808 6 10 1,184 7 7 371 0 3 Interest on overdrafts .. .. .. .. .. .. 311 6 9 . . . - . ■ .. 301 16 8 9 10 1 Interest on other investments .. .. .. .. .. 2,540 18 10 247 5 0 695 19 2 j 7 13 10 , 1,240 11 4 261 19 6 87 10 0 Totals .. .. .. .. .. 32,591 14 6 3,126 2 9 10,411 11 7 j 4,659 4 1 j 3,614 5 6 8,086 19 10 j 2,257 10 6 436 0 3 Expenditure. Interest allocated in full on amounts held under Native Land Amendment 8,748 18 1 708 8 6 4,167 11 0 116 18 11 .. 2,714 16 10 j 976 2 10 65 0 0 Act, 1913, sec. 92, and on other amounts specially invested (as per contra) Other interest allocated to sundry blocks .. .. .. .. 3,565 3 10 188 0 0 951 0 0 54 16 7 1,026 17 5 730 13 8 i 579 14 11 34 1 3 Balances (being net interest on investments) to Income and Expenditure 20,277 12 7 2,229 14 3 5,293 0 7 4,487 8 7 j 2,587 8 1 4,641 9 4 \ 701 12 9 336 19 0 Accounts 1 Totals .. .. .. .. .. .. ! 32,591 14 6 3,126 2 9 10,411 11 7 j 4,659 4 1 3,614 5 6 8,086 19 10 j 2,257 10 6 436 0 3 INCOME AND EXPENDITURE ACCOUNTS, Total. Tokerau. Waiariki. Tairawhiti. I Aotea. [ Ikaroa. South Island. Income. ! £ s. d. £ s. d. £ s. d. £ s. d.. \ £ s. d. £ s. d. £ a. d. £ s d Net interest on investments .. .. .. .. .. 20,277 12 7 2,229 14 3 5,293 0 7 4,487 8 7 | 2,587 8 1 4,641 9 4 | 701 12 9 336 19 0 Board commissions .. .. .. .. .. .. j 5,886 8 7 391 12 9 I 1,134 2 1 1,333 7 4 1,328 4 6 1,226 12 6 : 312 13, 0' 159 16 5 •Sundry credits (registration fees, lease fees, &c.) .. .. .. j 210 17 8 18 4 2; 38 14 5 .. 80 Id 1 30 12 0 42 8. 0> Balances (being losses for year) transferred to Appropriation Account .. 182 15 .. .. .. .. . . i 182 1 5, Total income .. .. .. .. .. j 26,557 0 3 2,639 11 2 | 6,465 17 1 5,820 15 11 3,996 11 8 j 5,898 13 10 ; 1,238 15 2 496 15 5 Expenditure. Expenses of management — ! ! Contribution towards administration expenses of Native Department 8,833 0 0 1,000- 0 0 2,245 0 0 1,102 ft & 1,494 0 0 1,476 0 0' 1,136. 0> 0 380 0/ O Audit fees .. .. .. .. .. .. .. • 233 0 0 43 6 8 64 0 0 37 ft ft .. 58 13 4 24 6 8 5 13 4 Miscellaneous office and other management expenses .. .. 1,370 16 I 97 3 6 173 1 3 440 19 6 292 1 10 279 19r 3, 78 8 6 | 9 2 3 Depreciation on buildings and furniture .. .. .. .. 291 5 8 5 16 10 5 16 10 I 56 5 0 .. 223 7 {■■), „ \ 10,728 1 9 1,146 7 0 j 2,487 18 1 1,636 4 6 1,78X5 1 10 2,037 19 7 1,238 15 ~2 394 15 7 Balances (being surpluses for year) transferred to Appropriation Account 15,828 18 6 1,493 4 2 3,977 19 0 4,184 11 5 2,210 9 10 3,860 14 3, * 101 19 10 Total expenditure .. .. .. .. 26,557 0 3 2,639 11 2 6,465 17 1 5,820/15 11 3,996 11 8 5,898 13 10 1,238 15 2 496. 15 5 * Los& ~~

B. —1 [PT. IV].

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Revenue Accounts for the Year ended 31st March, 1925— continued. APPROPRIATION ACCOUNTS.

7—B. 1 [Pt. LY;

Total. Tokerau. Myniopoto | Waiariki. Taiiawhiti. Aotea. Ikaroa. South Island. Income. Unappropriated balances at 1st April, 1G24 — ' £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Unallotted interest .. .. .. .. .. ..I 84,858 6 7 11,476 8 '3 27,059 9 3 14,742 3 11 13,941 2 3 15,000 13 6 2,023 15 11 614 13 6 Board revenues .. .. .. .. .. .. 53,446 11 7 2,943 17 1 17,486 3 11 8,353 12 3 6,986 1 10 14,812 14 10 2,347 14 0 516 7 8 138,304 18 2 14,420 5 4 44,545 13 2 23,095 16 2 20,927 4 1 29,813 8 4 4,371 9 11 1,131 1 2 Surpluses for year ended 31st March, 1925, from Income and Expenditure 15,828 18 6 1,493 4 2 3,977 19 0 4,184 11 5 j 2,210 9 10 3,860 14 3 * 101 19 10 Accounts i 154,133 16 8 15,913 9 6 48,523 12 2 27,280 7 7 23,137 13 11 , 33,674 2 7 4,371 9 11 1,233 1 0 i Expenditure. Losses for year ended 31st March, 1925, from Income and Expenditure 182 15 ... .. .. .. .. 182 15. Accounts Appropriations during year — Maori Secondary Schools Fund .. .. .. .. .. 3,400 0 0 340 0 0 952 0 0 510 0 0 489 12 0 , 816 0 0 292 8 0 Maori Ethnological Research Fund .. .. .. .. 1,600 0 0 160 0 0 448 0 0 240 0. 0 230 8 0 384 0 0 137 12 0 Maori Purposes Fund .. .. .. .. .. .. 90,000 0 0 12,000 0 0 30,250 0 0 14,500 0 0 11,000 0 0 : 18,400 0 0 3,000 0 0 850 0 0 Purchase of premises, &c. .. .. .. .. .. 7,398 13 6 .. 2,126 3 4 22 10 2 5,250 0 0 102,580 14 11 12,500 0 0 33,776 3 4 15,272 10 2 16,970 0 0 ; 19,600 0 0 3,612 1 5 850 0 0 Unappropriated balances at 31st March, 1925 .. .. .. 51,553 1 9 3,413 9 6 14,747 8 10 12,007 17 5 6,167 13 11 14,074 2 7 759 8 6 383 1 0 154,133 16 8 1 15,913 9 6 48,523 12 2 27,280 7 7 23,137 13 11 j 33,674 2 7 4,371 9 11 1,233 1 0 * Loss.

b.—i rp T . iy

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Combined and Separate Balance-sheets as at 31st March, 1925. LIABILITIES.

• I Totals. Tokerau. Sfeniopoto Waiariki. Tairawhiti. Aotea. | Ikaroa. South Island. Liability to Native beneficiaries — £ s. d. £ s. d. £ s. d. £ a. d. £ s. d. £ s. d. 1 £ s. d. £ s. d. £ s. d. Amounts held under Native Land Amendment Act, ; 1913, see. 92— Specially invested .. .. .. .. 95,899 1 3 1,904 14 5 35,994 0 0 1,500 0 0 .. 34,317 0 0 21,183 6 10 1,000 0 0 Not specially invested .. .. .. .. 70,420 16 11 986 19 6 5,885 14 7 88 6 6 11,462 19 3 41,029 17 7 9,907 9 6 1,059 10 0 —166,319 18 2 Other amounts held — Specially invested .. .. .. .. 37,348 16 3 9,627 10 0:27,721 6 3 Not specially invested .. .. .. .. 391,887 0 10 43,400 3 3 I 92,583 9 0 84,252 19 3 60,806 5 5 180,967 10 7 18,105 3 5 11,771 9 11 429,235 17 1 595,555 15 3 55,919 7 2 Il62,184 9 10 85,841 5 9 72,269 4 8 156„314 8 2 49,195 19 9 13,830 19 11 Sundry amounts held on deposit and in suspense .. .. 177 2 1 66 13 4 5 18 9 76 11 6 .. .. 9 10 0 18 8 6 Sundry creditors .. .. .. .. .. .. 199 10 3 10 5 2 70 15 4 45 2 6 .. 73 7 3 Trust receipts receivable (as per contra) .. .. .. 40,350 5 10 2,002 13 5 18,547 16 2 4,075 1 6 1,558 8 11 13,540 16 10 577 5 2 48 3 10 Commissions receivable (not yet earned) .. .. .. 538 10 0 40 12 11 149 9 1 214 9 9 .. 114 17 10 17 19 11 1 0 6 Treasury loans under Native Land Act, 1909, sec. 274 .. .. 15,980 4 8 14,401 17 2 .. .. .. 1,578 7 6 .. Property reserve (amounts appropriated for acquisition .. 20,933 18 10 77 17 6 2,204 0 10 1,764 0 5 j 5,250 .0 0 11,638 0 1 of office premises and furniture) Depreciation reserve .. .. .. .. .. 801 47 11 13 8 11 13 8 104 10 3 .. 673 7 0 Maori Purposes Fund (amount appropriated but unpaid .. 90,000 0 0 12,000 0 0 30,250 0 0 14,500 0 0 11,000 0 0 18,400 0 0 3,000 0 0 850 0 0 at 31st March) Appropriation Account .. .. .. .. .. 51,553 1 9 3,413 9 6 14,747 8 10 12,007 17 5 | 6,167 13 11 14,074 2 7 759 8 6 383 1 0 Total liabilities .. .. .. .. 816,089 13 3 87,944 9 10 228,171 12 6 118,628 19 1 j 96,245 7 6 216,407 7 3 53,560 3 4 15,131 13 9 I l_ 1

B.—l [PT. IYj.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOAR DS— continued. Combined and Separate Balance-sheets as at 31st March, 1925— continued. ASSETS.

Totals. Tokerau. Waiariki. Tairawhiti. Aotea. Ikaioa. South Island. Cash balances — £ s. d. £ s. d. £ s. a. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. In hand and in bank .. .. .. .. 37,847 6 6 3,142 0 6 7,120 14 10 4,783 16 3 5,058 13 11 9,948 0 3 6,194 16 7 1,599 4 2 Post Office imprests .. .. .. .. 15,414 9 9 1,800 0 0 5,000 0 0 847 15 7 401 2 3 1,101 10 1 3,216 0 10 3,048 1 0 53,261 16 3 emittances from Native Trustee in transit .. .. 4,534 18 2 .. .. 4,534 18 2 57,796 14 5 4,942 0 6 12,120 14 10 10,166 10 0 5,459 16 2 ! 11,049 10 4 9,410 17 5 4,647 5 2 Investments — Trust mortgages (on special investment) .. .. 133,247 17 6 11,532 4 5 63,715 6 3 1,500 0 0 .. 34,317 0 0 21,183 6 10 1,000 0 0 Other investments — N.Z. Government inscribed stock .. .. 25,000 0 0 .. .. .. 25,000 0 0 N.Z. Government war-loan debentures .. .. 1,500 0 0 .. .. .. .. ■■ 1,500 0 0 N.Z. Government debentures under Native Land 2,400 0 0 2,400 0 0 Amendment Act, 1913, sec. 113 (7) On deposit with Native Trustee .. .. .. 486,198 8 3 48,356 14 6 120,941 11 3 100,500 0 0 57,366 9 6 1129,000 0 0 20,598 8 9 9,435 4 3 Company debenture under Native Land Amendment 3,742 10 0 .. .. .. I 3,742 10 0 Act, 1920, sec. 29 Board mortgages .. .. .. .. 10,961 14 7 996 17 3 8,696 0 0 210 0 0 1,058 17 4 663,050 10 4 63,285 16 2 193,352 17 6 102,210 0 0 83,425 6 10 167,059 10 0 43,281 15 7 10,435 4 3 Advances on overdraft to blocks .. .. .. .. 13,852 17 4 3,150 12 2 1,717 0 11 198 10 7 191 3 2 8,323 5 3 272 5 3 Accrued interest on investments .. .. .. .. 402 19 4 .. .. 360 12 5 42 6 11 Sundry debtors — Trust receipts (as per contra) — Rents .. .. .. .. .. 17,424 0 1 1,433 19 5 8,234 4 2 4,053 2 8 1,558 8 11 1,728 3 9 373 1 6 42 19 8 Royalties .. .. .. .. .. 11,563 15 2 0 0 3 145 0 8 .. .. 11,418 14 3 Interest .. .. .. .. .. 4,329 17 2 522 14 8 3,162 16 7 21 18 10 .. 393 18 10 222 3 7 6 4 8 Purchase-money instalments .. .. .. 7,051 13 10 45 19 1 7,005 14 9 Board receipts — Interest .. .. .. .. .. 745 1 2 43 0 0 79 13 2 0 6 10 . . 622 1 2 Commission .. .. .. .. .. 1,832 4 1 40 12 11 149 9 1 214 9 9 .. 1,427 12 4 i = 42,946 11 6 2,086 6 4 18,776 18 5 4,289 18 1 1,558 8 11 1 15,590 10 4 595 5 1 49 4 4 Land and buildings .. .. .. .. 21,114 13 7 .. 2,126 3 4 1,693 10 3 5,250 0 0 12,045 0 0 Office furniture and fittings .. .. .. 945 2 1 77 17 6 77 17 6 70 10 2 .. 718 16 11 22,059 15 8 77 17 6 2,204 0 10 1,764 0 5 5,250 0 0 I 12,763 16 11 Loans from Treasury under Native Land Act, 1909, .. 15,980 4 8 14,401 17 2 .. .. .. 1,578 7 6 sec. 274, charged on blocks Total assets .. .. .. .. 816,089 13 3 87,944 9 10 228,171 12 6 118,628 19 1 96,245 7 6 1216,407 7 3 53,560 3 4 15,131 13 9 I hereby certify that the statement of Receipts and Payments, Revenue and Appropriation Accounts and Balance-sheet have been duly compared with the Accounts and Balance-sheets of the respective Maori Land Boards submitted for audit, and correctly state the position as disclosed thereby. The District Accounts and Balance-sheets of the following Boards have not been audited : Tokerau, Waikato-Maniopoto, Waiariki, Tairawhiti, and Aotea. — G. F. C. Campbell, Controller and Auditor-General.

B.—l ; Ft. TY].

MARINE DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1925. Expenditure. £ s. d. £ s. d. Income. £ s. d. £ s. d. To Stock as at Ist April, 1924— By Shipping and Seamen Act — Marine stores .. .. 11,787 4 9 Light dues .. .. 80,467 6 2 Charts, saleable books and Engagement and discharge of forms .. .. 3,833 8 3 seamen, &c. .. .. 4,155 5 8 15,620 13 0 Survey fees .. .. 5,010 0 4 Head Office — Measurement of ships .. 21 10 0 Salaries and allowances .. 7,425 9 1 Examination fees .. 417 5 0 Office expenses .. .. 1,866 18 3 Miscellaneous receipts .. 1,153 16 3 — 9,292 7 4 91,225 3 5 Harbours— Harbours Act— Salaries, wages, and allowances 2,366 12 4 Pilotage, port charges, &c... 842 18 7 General maintenance .. 1,554 10 7 Revenue from foreshores, &c. 4,393 19 1 3,921 2 11 5,236 17 8 Lighthouses— Inspection of Machinery Act— Salaries, wages, and allow- Inspection fees .. .. 17,256 210 ances .. .. .. 18,615 9 2 Examination fees .. 648 18 0 General maintenance .. 7,273 18 0 17,905 010 Maintenance of automatic Fisheries Act— lights, &c. .. .. 933 19 3 Net profit on oysters trans26,823 6 5 ferred from separate Profit Meteorological Branch— and Loss Account .. 2,139 10 1 Salaries and allowances .. 1,800 1 8 Fishing-boat license fees, &c. 365 4 9 Office and general expenses 4,063 17 6 Rental of toheroa-beds .. 300 0 0 5,863 19 2 Sale of trout-ova .. .. 112 9 9 Mercantile marine— 2,917 4 7 Salaries and allowances .. 12,237 310 Tramways Act — Office and general expenses 5,659 7 2 Examination fees .. .. 84 0 0 17,896 11 0 Government steamers— Inspection of Machinery— Fares, freight, &c. .. .. 4,793 0 10 Salaries and allowances .. 16,858 4 5 Ross Sea Dependency— Travelling expenses .. 4,705 0 1 Whaling license fees .. .. 200 0 0 Office and general expenses 4,561 12 5 Miscellaneous revenue— 26,124 16 11 Sale of surplus stores .. 67 16 1 Fisheries— Sale of charts, books, and Salaries, wages and allow- forms . . .. 528 10 10 ances .. .. 1,656 1 0 Sale of "New Zealand Office and general expenses 1,234 12 10 Nautical Almanac" .. 129 13 3 — 2,890 13 10 Rents of buildings and re-Working-expenses of Govern- serves . . .. 235 9 8 ment steamers .. .. .. 21,837 5 4 961 910 Ross Sea Dependency— Stock as at 31st March, 1925 — Expenses of New Zealand Marine stores .. .. 12,098 7 0 Government representative .. 107 18 5 Charts, saleable books and Miscellaneous services— £ s. d. forms .. .. 3,434 8 8 Charts, saleable books and 15,532 15 8 forms .. .. 167 8 2 Excess expenditure over income .. 2,144 4 11 Checking passenger traffic .. 151 16 6 Maintenance of castaway depots .. .. 14 7 " New Zealand Nautical Almanac" .. .. 696 4 9 Preparation of tide-tables .. 550 0 0 War medals and ribands for mercantile marine .. 17 16 6 Relief of distressed seamen 30 8 6 Miscellaneous expenses .. 115 8 1,626 4 8 Grants .. .. .. .. 150 0 0 Depreciation .. .. .. 8,844 18 9 £140,999 17 9 £140,999 17 9 :: £ s. d. I*o Balance brought'down .. 2,144 411 By Excess expenditure over income after charging £ s. d. Interest on capital .. .. .. 17,737 15 7 interest on capital .. .. .. 19,882 0 6 £19,882 0 6 £19,882 0 6

B. —1 [Pt. IV.]

MARINE DEPARTMENT—continued.

Sale of Oysters, 1924 Season. Production Account. £ s. d. £ s. d. To Wages of overseers and pickers .. .. 2,710 15 0' By Balance transferred to Trading Account .. 2,710 15 0 £2,710 15 0 | £2,710 15 0 ■ -■= I ■ ■ ■ i = Trading Account. £ s. d. £ s. d. To Balance transferred from Production Account.. 2,710 15 oßy Sales .. .. .. .. .. 8,395 9 3 Wages of storemen and labourers .. .. 276 10 0 Freight and cartage .. .. .. 393 4 5 Sacks and stores .. .. .. .. 298 0 6 Hire of launch ........ 48 2 6 Hire of wineh .. .. .. .. 16 10 0 Wharfage .. .. .. .. 49 7 0 Maintenance of ketch and launches .. .. 828 13 8 Depreciation of ketch and launches .. .. 201 5 (i Gross profit, transferred to Profit and Loss Account .. .. .. .. 3,572 14 8 £8,395 9 3 £8,395 9 3 Profit and Loss Account. £ s. d. £ s. d. To Salaries .. .. .. .. .. 742 12 3By Gross profit transferred from Trading Account 3,572 14 8 Administration expenses .. .. .. l(il 16 0 Bent and electric light .. . . .. 57 10 5 Travelling-expenses .. .. . . 102 8 6 Printing, stationery, and postage .. .. 7 5 0 Advertising .. .. .. . . 5 14 9 Telephone rental .. .. .. .. 5 26 Repairs .. .. .. .. .. 602 Interest on capital.. .. .. .. 344 15 0 Net profit .. .. .. .. 2,139 10 1 £3,572 14 8 £3,572 14 8 Balance-sheet as at 31st March, 1925. Liabilities. £ s. d. . A nets. £ s. d. Capital .. .. .. .. .. 553,211 17 6 j Land and buildings .. .. .. 36,497 910 Sundry creditors .. ... .. .. 5,733 12 3 Lighthouses (including land, towers, buildings, Rentals, &c., paid in advance .. .. 235 4 0 furniture, apparatus, and equipment) .. 260,602 6 7 Depreciation Reserve .. .. .. 38,752 19 0 Automatic lights .. .. .. .. 30,712 3 3 Fog-signals .. .. .. .. 250 0 0 Radio direction-finding experiments .. .. 1,966 11 10 Buoys, beacons, and moorings .. .. 7,715 11 8 Government steamers .. .. .. 25,6981 1 Wharves .. .. .. .. .. 2,354 0 0 Harbour equipment (including boats, flagstaffs, signalling-apparatus, tools, &c.) .. .. 2,044 4 0 Oyster-beds .. .. .. .. 122,822 15 9 Oyster ketch and launches .. .. .. 6,092 2 7 Fish-hatcheries and equipment .. .. 2,370 14 11 Fisheries Development Account .. .. 35,253 17 8 Motor-vehicles .. .. . . .. 200 17 8 Horses .. .. .. .. 640 811 Meteorological instruments and apparatus .. 2,326 12 6 Automatic flashing : lamps .. 343 12 10 Test pumps and pressure gauges ... ... 277 15 0 Office furniture and fittings .. .. .. 4,86834 Mechanical office appliances .. .. .. 763 3 0 Library .. .. .. .. .. 1,414 19 7 Marine stores .. .. .. .. 12,098 7 0 Charts, saleable books and forms .. .. 3,434 8 8 National health and unemployment insurance stamps .. .. .. .. .. 220 1 2 £ s. d. Sundry debtors .. .. 8,114 15 6 Less reserve for rebates, &e. .. 500 0 0 t 7,614 15 6 Expenses paid in Advanoe .. .. .. 24 5 0 Treasury Adjustment Account .. .. 9,443 711 Excess expenditure over income .. .. 19,882 0 6 £597,933 12 9 £597,933 12 9 G. C. Godfrey, Secretary, j. E. Engel, 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, interest, services of Customs Department, and expenditure from Public Works Fund for which the Department possesses no parliamentary appropriation, and also charges for services rendered to the Customs Department for which the Department possesses no parliamentary appropriation.— G. F. C. Campbell, Controller and Auditor-General.

B.—] [PT. IYJ.

MENTAL HOSPITALS DEPARTMENT. Institutional Accounts for the Year ended 31st March, 1925.

Auckland. Ohristehurch. Dunedin. Hokitika. Nelson. | Poriiua. Tokanui. i Totals. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ 8. d. £ s. d. £ s. d. £ s. d. Salaries .. .. 23,899 13 629,970 3 1041,505 1 112,720 3 912,029 14 936,855 9 411,037 12 2168,017 18 5 Official visitors .. .. 50 8 0 12 12 0 46 4 0 14 14 0 .. .. .. 123 18 0 Advertising .. .. 18 9 10 12 14 2 20 10 3 34 7 4 3 19 10 20 12 2 4 11 0 115 4 7 Bacteriological research .. .. .. .. 210 .. .. .. 210 Bedding and clothing Buildings, repairs, &c. .. 3,223 7 1 1,560 16 10 2,567 16 2 447 10 10 1,967 5 2 994 1 4 240 4 8 11,001 2 1 Compassionate allowance .. .. .. 60 0 0 .. .. .. .. 60 0 0 Dental services .. .. 18 14 0 150 0 0 9 18 0 50 5 6 5 4 0 10 12 6 4 2 6 248 16 6 Farm-produce consumed .. 2,206 10 7 5,262 2 6 7,491 11 1 669 7 5 2,030 17 5 3,600 4 11 3,765 11 7 25,026 5 6 Fencing, drainage, &c. .. 2 8 4 1 3 0 255 18 5 42 13 9 16 15 3 104 17 3 .. 423 16 0 Freights, cartages, &c. .. 0 10 10 81 10 0 301 9 11 86 9 9 109 8 6 246 15 4 .. 826 4 4 Fuel, light, &c. .. .. 4,576 5 6 4,201 4 2 5,650 14 3 695 7 3 1,328 2 3 3,945 18 2 1,396 6 3 21,793 17 10 Funeral expenses.. .. 88 14 0 54 0 0 30 0 0 7 10 0 21 15 6 52 0 3 13 13 0 267 12 9 Furniture repairs.. .. 92 5 0 141 6 10 157 7 5 43 12 0 4 3 11 147 2 0 52 6 3 638 3 5 Gardens and shrubberies .. 15 4 4 99 14 10 37 13 3 4 18 0 69 8 2 37 7 3 9 8 5 273 14 3 Laundry expenses .. 481 14 4 823 12 9 1,907 16 3 942 3 5 158 10 0 544 3 6 110 0 2 4,968 0 5 Law-costs .. .. .. 15 19 3j .. .. .. 7 13 10 .. 23 13 1 Life-insurance premium .. .. .. .. . . .. 14 0 0 .. 14 0 0 Machinery, repairs, &c. .. 90 14 11 287 7 3| 338 7 3j 16 12 7 128 4 11 348 10 11 249 18 9 1,459 16 7 Maintenance of motor-vehicles .. 55 0 3j 326 18 o| 100 1 11 164 2 11 304 8 6 37 18 9 988 10 4 Maintenance fees overpaid 1 8 0 21 0 o' . . .. .. .. j .. 22 8 0 Medical fees .. .. 260 13 6 131 3 oj 102 11 6 33 18 6 13 17 0 208 7 1 33 4 0 783 14 7 Nursing stalf —• Engagement of .. .. .. .. .. 0 8 0 15 12 0 0 15 0 16 15 0 Transfer expenses .. 44 4 6 .. i .. 2 14 3 28 7 11 .. .. 75 6 8 Treatment in general hos- .. 2 0 61 96 16 0 .. .. 3 4 6 2 0 6 104 1 6 pitals Uniforms .. .. 481 11 9 391 12 7 598 6 9 247 18 0 193 0 3! 368 18 8 147 10 6 2,428 18 6 Office equipment .. 1 8 0 10 18 6 20 1 3 2 9 1 0 4 0 .. .. 35 0 10 Patients —- Patients' friend . . .. 100 0 0 100 0 0 .. .. .. .. 200 0 0 Gratuities .. . . 133 2 8 36 7 1 365 17 6 13 9 2 83 7 6 56 18 4 16 16 10 705 19 1 Recreation .. .. 992 5 1 1,430 15 0 2,007 4 7 505 12 9 ! 463 14 6 1,519 9 11 479 2 1 7,398 3 11 Transfer expenses .. 85 3 5 .. 1 10 6 .. 6 10 0| 24 13 1 7 10 124 18 0 Treatment in general hos- .. 18 13 6 .. .. .. 24 11 0 20 11 0 63 15 6 pitals Postages and telegrams .. 62 14 5 54 9 0 88 11 9 19 17 7 25 7 1 90 10 1 27 12 6 369 2 5 Printing and stationery .. 90 17 7 150 12 9 115 14 8 43 4 3 61 3 3 166 14 4 37 1 8 665 8 6 Rations .. .. 16,541 8 313,365 5 1120,017 17 3 4,038 0 2 3,904 1 416,235 6 3 1,945 8 7 76,047 7 9 Repatriation of patients to .. 99 11 6 .. .. 91 7 7 .. .. 190 19 1 Germany Stores —• Equipment, bedding, and 5,226 10 6 4,533 7 6 5,143 1 3 1,093 3 6 3,068 8 0 2,357 12 11 1,992 14 3 23,414 17 11 clothing Plant and machinery .. .. .. 310 .. 5 10 0 9 17 9 310 21 99 Vehicles other than motors 0 17 7 440 .. .. .. 7 19 5 .. 13 10 Sundries .. .. .. 27 15 6 27 16 6 .. .. 0 13 0 0 8 0 56 13 0 Surgery — Drugs dressings, 75 9 6 157 19 2 102 9 5 112 4 2 79 11 8 112 7 2 35 16 2 675 17 3 &c. Telephone services .. 42 2 1 67 7 11 149 15 10 21 17 5 39 19 7 97 14 8 47 3 10 466 1 4 Travelling expenses and 112 6 2 96 15 7 181 7 9 48 1 0 87 19 1 62 16 10 145 5 10 734 12 3 allowances Wines, spirits, &c. .. 25 7 0 .. 19 18 8 23 13 10 2 15 0 7 17 0 .. 79 11 6 Depreciation .. .. 3,793 11 5 3,888 10 3 3,461 0 9 1,000 11 9 1,077 4 3 3,474 18 7 2,080 15 5 18,776 12 5 Head Office administration 1,399 1 2 1,063 15 0 1,450 9 0 298 1 1 450 18 9 1,487 14 1 345 11 10 6,495 10 11 expenses ———■—■— —•—•—•—— —•—•— —•— —• —•—•—•—•—•—• — —■—■—■ —•—•—•—•—•—■ —•— —•—-— 64,135 2 1068,381 11 1194,760 17 323,382 15 027,721 7 473,567 13 1124,289 13 6376,239 1 9 Balance carried down .. 44,039 12 946,983 13 968,672 7 321,064 1 621,007 13 348,878 2 1120,709 14 1271,355 5 6 Interest on capital .. 7,553 1 5 7,649 15 10 6,810 0 11 1,246 19 0 2,312 11 4 6,687 0 10 4,991 2 8 37,250 12 0 Net loss from Farm Account .. .. 1,004 0 4 366 14 4 .. .. 2,615 10 8 3,986 5 4 51,592 14 254,633 9 776,486 8 622,677 14 1023,320 4 755,565 3 928,316 7 5312,592 2 10 Income. Maintenance fees .. 19,951 9 8 19,467 4 222,842 11 8 1,965 3 11 6,518 19 324,190 0 9 3,152 12 0 98,088 1 5 Board and lodging .. 8 13 10 122 18 5 483, 7 6 35 11 6 23 13 0 208 3 11 102 4 6 984 12 8 Metal, rags, &c. .. .. 19 9 0 12 16 7 .. .. .. . . .. 32 5 7 Sales of road-metal .. 42 0 9 .. .. .. .. .. .. 42 0 9 Sales of firewood .. .. .. 50 5 0 .. .. .. .. 50 5 0 Offal (institution) .. 59 19 8 1,716 3 1 2,471 15 7 299 3 2 2 0 0 89 1 9 .. 4,638 3 3 Sacks (institution) .. 13 12 2 .. 90 1 9 16 0 0 2 5 6 .. .. 121 19 5 Rents of buildings .. .. 78 15 11 141 18 6 .. 85 14 0 202 4 7 218 9 5 727 2 5 Recoveries expenditure of .. .. .. .. 7 4 0 .. .. 7 4 0 previous years Transfer expenses, patients' .. .. .. 2 14 11 .. .. .. 2 14 11 (refund) Sale of trees .. .. .. .. .. 49 0 0 .. .. 49 0 0 Territorial revenue .. .. •• 7 0 0 .. 22 18 4 .. 21 13 6 51 11 10 Miscellaneous revenue .. .. • • 1 10 0 .. .. .. .. 1 10 0 Vehicles manufactured .. ... .. .. .. 2 0 0 .. 85 0 0 87 0 0 Sundries .. .. 050 .. .. .. .. .. .. 050 Balance carried down .. 44,039 12 9 46,983 13 9 68,672 7 3 21,064 1 621,007 13 3 48,878 2 1120,709 14 1 271,355 5 6 64,135 2 1068,381 11 1194,760 17 323,382 15 027,721 7 473,567 13 1124,289 13 6376,239 1 9 Net profit from farm .. 669 17 11 2,146 2 9.. .. 325 8 4 1,871 17 7 .. 5,013 6 7 Excess expenditure and in- 50,922 16 352,487 6 1076,486 8 622,677 14 1022,994 16 353,693 6 228,316 7 5307,578 16 3 come —-—— ——-—-— — —-—•—-—-—■ ——- —-—-—-—• ——•—■———■ —-—— —— 51,592 14 254,633 9 776,486 8 622,677 14 1023,320 4 755,565 3 928,316 7 5312,592 2 10

B.—l [PT. IYI.

MENTAL HOSPITALS DEPARTMENT —continued. Farm Working Accounts for the Year ended 31st March, 1925.

Auckland. Cbriatchurch. i Dunedin. Hokltika. Nelson. Porirua. Tokanul. | Totals. Expenditure. £ s. d. £ s. cl. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s d Live-stock at 1st April, 1924 1,456 1(5 0 3,959 5 0 4,923 19 0 517 4 0 2,370 0 0 4,362 13 0 8,028 7 0 25,624 4 0 Stored and growing crops .. 555 0 0 1,897 17 3 1,751 3 4 289 0 0 938 10 0 1,230 0 0 3,583 10 0 10,245 0 7 Purchases of stock .. 35 1 9 385 2 10 870 2 2 15 8 0 488 3 8 179 7 4 1,250 7 0 3,223 12 9 Farm salaries and wages .. 1,500 0 0 1,844 0 0 4,879 0 0 486 0 0 2,082 13 ) 1,710 8 0 1,648 8 2 14,150 9 3 Feed .. .. .. 367 14 4 678 5 2 3,773 1 11 236 6 8 639 6 4 1,370 6 10 1 3 5 7,066 4 8 Fertilizers .. .. 179 19 5 168 11 8 420 7 2 29 14 5 130 1 2 258 17 9 617 13 5 1,805 5 0 Repairs to implements, har- 39 19 1 214 19 2 215 2 10 87 18 9 108 14 3 76 3 8 414 6 6 1,157 4 3 ness, &c. Repairs to farm buildings .. .. 8 1 7 54 16 8 .. j 2 18 4 31 13 11 38 6 2 135 16 8 Fencing, draining, roading.. 10 9 6 58 6 6 57 5 1 .. 48 12 0 150 17 10 87 3 1 412 14 0 Rents and rates .. .. .. 1,958 511 338 3 2 .. .. .. .. 2,29691 Seeds .. .. .. 134 8 1 127 0 11 367 5 1 31 14 8 159 16 0 209 8 1 618 5 8 1,647 18 6 Sundry expenses .. .. 137 13 8 690 12 8 201 3 6 40 18 7 91 1 2 193 8 6 206 14 4 1,561 12 5 Freights, cartages, &c. .. 0 19 3 .. 36 79 400 61 15 3 012 .. 103 3 5 Repairs to farm machinery.. 12 11 8 0 19 0 16 1 10 .. 7 16 10 2 13 2 0 3 9 40 6 3 Compensation re sales of stock .. .. ... .. .. 255 3 0 .. 255 3 0 Profit carried down .. 766 0 2 2,430 3 11 .. .. 497 5 3 2,135 6 11 .. 5,828 16 3 5,196 12 11 14,421 11 7 17,903 19 6 1,738 5 1 7,632 13 412,166 9 2 16,494 8 6 75,554 0 1 Loss brought down .. .. .. 684 5 11 328 13 1 .. .. 2,065 5 2 3,078 4 2 Interest.. .. .. 96 2 3 284 1 2 319 14 5 38 I 3 171 16 1] 263 9 4 550 5 6 1,723 10 10 Net profit to Institutional 669 17 11 2,146 2 9 .. .. 325 8 4 1,871 17 7 .. 5,013 6 7 Account — 766 0 2 2,430 3 11 1,004 0 4 366 14 4 497 5 3 2,135 6 11 2,615 10 8 9,815 1 7 Income. Sales of live-stock .. 659 4 5 2,526 1 3 1,362 0 7 67 7 11 987 19 5 1,814 7 8 1,674 6 3 9,091 7 6 Poultry and eggs. . .. 168 9 0 959 17 7 1,460 1 9 8 8 0 326 8 7 537 15 1 58 4 ' 2 3,519 4 2 Offal (farm) .. .. 24 6 11 232 9 11 299 17 1 4 10 0 339 7 9 148 0 4 511 18 6 1,560 10 6 Prize-money .. .. 12 0 0 25 10 0 4 8 6 .. .. 76 15 0 .. 118 13 6 Butterfat .. .. 135 1 7 717 15 0 1,186 7 0 .. 499 10 0 979 9 4 1,318 3 5 4,836 6 4 Milk and cream .. .. 748 19 9 1,728 9 5 2,168 8 8 318 11 0 544 14 2 1,117 7 6 597 5 8 7,223 16 2 Fruit and vegetables .. 1,006 15 1 1,670 8 6 2,356 19 5 269 11 5 952 19 8 939 18 11 622 17 3 7,819 10 3 Meat .. .. .. 147 12 8 81 0 0 1,063 16 2 72 17 0 463 7 9 111 8 10 1,863 18 9 3,804 1 2 Harvesting .. .. .. .. .. .. .. 426 .. 426 Freights, cartages, &c. .. .. .. .. .. .. .. 3 16 9 3 16 9 CerealB, hay, &c... .. .. 1,236 9 9 .. .. 43 15 0 .. 53 2 3 1,333 7 0 Grazing . . .. .. .. .. .. .. .. 8 0 4 8 0 4 Sacks (farm) .. .. 8 17 9 15 19 4 150 17 3 16 0 0 2 11 0 .. .. 194 5 4 Honey .. .. .. 10 13 9 . . 29 6 6 .. .. .. .. 40 0 3 Live-stock at 31st March, 1925 1,604 12 0 2,928 0 0 4,165 4 0 420 0 0 2,026 0 0 5,267 4 0 5,181 0 0 21,592 0 0 Stored and growing crops .. 670 0 0 2,299 10 10 2,972 6 8 232 6 8 1,446 0 0 1,170 0 0 2,536 10 0 11,326 14 2 Loss carried down .. .. .. 684 5 11 328 13 1 .. .. 2,065 5 2 3,078 4 2 5,196 12 11 14,421 11 7 17,903 19 6 1,738 5 1 7,632*13 412,166 9 216,494 8 6 75,554 0 1 Profit carried down .. 766 0 2 2,430 3 11 .. .. 497 5 3 2,135 6 11 .. 5,828 16 3 Net loss to Institutional .. .. 1,004 0 4 366 14 4 .. .. 2,615 10 8 3,986 5 4 Account 766 0 2 2,430 3 11 1,004 0 4 366 14 4 497 5 3 2,135 6 11 2,615 10 8 9,815 1 7

13,- 1 PT. IV

MENTAL HOSPITALS DEPARTMENT —continued. Income and Expenditure Account for the Year ended 31st March, 1925. To Institutional Accounts— £ s. d. £ s. d. Auckland .. .. .. .. 50,922 16 3By Balance .. .. .. .. 308,043 18 8 Christchurch .. .. .. .. 52,487 610 Dunedin .. .. .. .. 76,486 8 6 Hokitika .. .. .. .. 22,677 14 10 Nelson .. .. .. .. .. 22,994 16 3 Porirua .. .. .. .. 53,693 6 2 Tokanui .. .. .. .. 28,316 7 5 Interest on Wellington land .. .. 465 2 5 £308,043 18 8 £308,043 18 8 Balance-sheet as at 31st March, 1925. Liabilities. £s. d. Asset*. £s. d. Capital Account .. .. .. .. 875,518 8 0 Land .. .. .. .. .. 161,776 0 0 Sundry creditors .. .. .. .. 9,072 10 9 Buildings .. .. .. .. .. 489,565 6 7 Depreciation Reserve .. .. .. 53,049 15 7 Buildings (farm) .. .. .. 16 2 8 Treasury Adjustment Account .. .. 317,141 12 11 Developmental .. .. .. .. 4,128 9 6 Improvements .. .. .. .. 150,132 13 7 Furniture and fittings .. .. .. 19,426 9 5 Plant and machinery .. .. . . 557 10 0 Plant and machinery (farm) .. .. .. 210 0 Motor-vehicles .. .. .. . 3,232 15 11 Other vehicles .. . . .. .. 987 0 0 Surgical instruments ~ .. . . 29 3 6 Loose and artisans'tools .. .. .. 1,749 13 9 Farm implements .. .. .. .. 2,564 16 6 Stores and equipment .. .. .. 77,742 11 4 Live-stock .. .. .. .. 21,592 0 0 Stored and growing crops .. .. .. 11,326142 Sundry debtors .. .. .. .. 1,811 14 5 Expenses paid in advance .. .. .. 96 17 3 Excess expenditure over income .. .. 308,043 18 8 £1,254,782 7 3 £1,254,782 7 3 Note.' —The assets include amounts of a capital nature expended by the Public Works Department for which the Department possesses no parliamentary appropriation. The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value as assessed by Public Works Department; (6) interest at 4J per cent, on capital as at Ist April, 1924 ; (c) maintenance of buildings by the Public Works Department. G. C. Holder, For Inspector-General of Mental Hospitals. W. Kiach, Accountant. I hereby certify that the Income and Expenditure Account, Farm Working Accounts, Institutional 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 —(1) the estimated value of the labour performed by inmates on the institutional farms has not been taken into account; (2) pending a detailed valuation of the land, buildings, and improvements comprising the farms, the correct charge for interest and depreciation cannot be ascertained ; (3) the valuations of land, buildings, and improvements are incomplete; (4) the income from maintenance fees does not represent the earnings for the year, and the outstandings at the end of the year have not been correctly stated ; and (5) subject to the departmental notes above.- G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IY].

MINES DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1925. Expenditure. £ s. d. Income. £ s. d. To Advertising .. .. .. .. 67 15 10 By Goldfields revenue .. .. .. 16,291 19 4 Assistance towards prospecting, &c... .. 13,549 9 11 Registration and other fees .. .. 390 19 0 Depreciation , .. .. .. .. 1,382 17 9 Sales of water .. .. .. .. 996 18 3 Expenses re oil-boring licenses .. .. 255 1 5 Timber royalties .. .. .. .. 560 18 9 Brills, maintenance of .. .. .. 931 16 6 Interest on loan .. .. .. .. 57 18 0 Examinations .. .. .. .. 102 6 1 Forfeited deposits .. .. .. 1,000 0 0 Freight and cartage .. .. .. 30 1 5 Balance carried down .. ~ .. 33,721 1 10 Fuel, light, water, &c. .. .. .. 37 18 6 Instruments, repairs to .. .. 0 9 6 Law-costs .. .. .. .. 243 10 7 Office requisites .. .. .. .. 29 18 7 Outfit allowances and field expenses .. 132 3 4 Postages and telegrams .. .. .. 233 13 9 Printing and stationery .. .. .. 425 14 8 Rents .. .. .. .. 588 7 11 Salaries.. .. .. .. .. 9,943 19 5 Schools of Mines .. .. .. .. 3,434 14 10 Telephones .. .. .. .. 146 12 4 Travelling expenses and allowances .. .. 1,832 3 3 Wages and other assistance .. .. 493 0 0 Expenses re sick and accident funds .. 47 7 6 Provision for loss of interest on loans .. . 2,072 2 4 Water-races, maintenance of . . .. 475 12 0 Goldfields revenue due to looal bodies .. 16,291 19 4 Expenses of Coal Inquiry Board .. .. 252 16 1 Sundries .. ~ .. .. 18 2 4 £53,019 15 2 £53,019 15 2 £ s. d. £ s. d. To Balance brought down .. .. .. 33,721 110 By Balance.. .. .. .. .. 35,784 3 0 Interest on capital .. .. .. 2,063 1 2 £35,784 3 0 £35,784 3 0 Note.—The following charges are included for which the Department possesses no parliamentary appropriation : (a) £55, rental value as assessed by the Public Works Department; (b) interest at 4J per cent, on capital as at Ist April, 1924. GEOLOGICAL SURVEY BRANCH. Income and Expenditure Account for the Year ended 31st March, 1925. Expenditure. £ s. d. Income. £ s. d. To Advertising, &c. .. .. .. .. 16 7 3 By Sales of maps and publications .. .. 45 3 7 Depreciation .. .. .. .. 442 15 1 Balance carried down .. .. .. 6,384 5 5 Freight and cartage .. .. .. 5 13 Fuel, light, water, &c. .. .. .. 61 7 2 Instruments, repairs .. .. .. 17 11 Office requisites .. .. .. .. 7 810 Outfit allowances and field expenses .. .. 476 18 1 Postage, telegrams, &c. .. .. .. 33 15 10 Printing and stationery .. .. .. 88 8 10 Rents and rates .. .. .. .. 235 0 0 Salaries .. .. .. .. .. 3,814 8 4 Telephones .. .. .. .. 26 10 0 Travelling expenses and allowances .. .. 109 18 9 Wages and other assistance .. .. 815 4 11 Sundry expenses .. .. .. .. 9 14 9 Losses, free distribution of publications, &c. .. 285 2 0 £6,429 9 0 £6,429 9 0 £ s. d. £ s. d. To Balance brought down .. .. .. 6,384 5 5 By Balance .. .. .. .. .. 6,970 811 Interest on capital.. .. .. .. 586 3 6 £6,970 8 11 £6,970 8 11 Note.—The following charge is included for which the Department possesses no parliamentary appropriation : Interest at 4J per cent, on capital as at Ist April, 1924. COAL-MINES ACT, 1908. Revenue Account for the Year ended 31st March, 1925. Dr. £ s. d. Gr. £ s. d. To State Forest Service .. .. .. 161 410 By Rents and royalties from licenses under the National Endowment .. .. .. 511 0 2 Coal-mines Act .. .. .. .. 24,604 8 1 Primary Education Reserves .. .. 921 5 1 Secondary Education Reserves .. .. 189 1 0 Land for Settlements .. .. .. 55 19 4 Greymouth Harbour Board .. .. .. 1,681 8 6 New Plymouth Harbour Board .. .. 18 3 Westport Harbour Account.. .. .. 14,999 2 4 Consolidated Fund —Territorial Revenue (carried down) .. .. .. .. .. 6,083 18 7 £24,604 8 1 £24,604 8 1

B—B. 1 [PT. IY].

B.—l [Pt. IV].

MINES DEPARTMENT—continued. Net Revenue Account. £ s. d. £ s. d. To Salaries .. .. .. .. .. 179 10 By Rents and royalties, Territorial Revenue .. 6,083 18 7 Balance .. .. .. .. 6,230 13 0 Commission on collections .. .. .. 325 15 5 £6,409 14 0 £6,409 14 0 Note.—The Revenue Account inoludes rents for the period Ist July, 1924, to 30tli June, 1925, and royalties for the period Ist January to 31st. December, 1924. Balance-sheet as at 31st March, 1925. Liabilities. £s. d. Assets. £ s. d. £s. d. Capital .. .. .. .. .. 62,984 19 5 Land .. .. .. .. 4,349 0 0 Treasury Adjustment Account .. .. 24,077 12 8 Buildings .. .. .. .. 409 19 6 Depreciation Reserve .. .. .. 9,740 411 Furniture and fittings .. .. .. 1,354 6 8 Sundry creditors .. .. .. .. 15,553 9 6 Mechanical appliances .. .. .. 315 6 6 Deposits on coal leases, &c. .. .. .. 3,424 8 7 Instruments .. .. .. .. 554 16 5 Receipts, being proportion of consideration on Plant and machinery .. .. 603 15 4 assignment of coal leases .. .. .. 75 0 0 Less written off to Suspense .. 2 811 601 6 5 Library, maps, &c. .. .. .. 5,746 7 3 Mineral collections .. .. .. 7,145 9 9 Motor-cars .. .. .. .. 593 18 5 Drills and equipment .. .. 14,970 3 0 Less written off to Suspense .. 5 2 6 14,965 0 6 Water-races .. .. .. .. 11,000 0 0 Loans to oil-boring companies and others .. .. .. 17,785 210 Less writ ten off to Suspense .. 5,000 0 0 12,785 210 Sundry debtors .. .. 10,341 16 0 Less written off to Suspense .. 2,332 2 4 8,009 13 8 Rents accrued but not due .. .. 30 10 0 Payments in advance .. .. .. 41 1 3 Stores and stocks on hand .. .. 142 7 1 Suspense Account .. .. .. 218 6 Cash in hands of receivers .. .. 11,284 11 5 Deficiency for year— Mines Department ~ ~ 35,784 3 0 Geological Survey .. .. 6,970 811 42,754 11 11 Less Revenue under Coal-mines Act, 1908 .. .. 6,230 13 0 36,523 18 11 £115,855 15 1 £115,855 15 1 Note.—The following assets have been transferred for which no payment has been received : (a) Pressure-gauge, to Dominion Laboratory ; (b) Mount Ida Water-race, to Public Works Department. These items are not now included in the accounts of the Mines Department. Mines Department, 17th September, 1925. G. Jas. Anderson, Minister of Mines. P. G. Pearce, 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, subject to the above departmental notes. —G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pi. IV].

ADVANCES TO MINING COMPANIES. Income and Expenditure Account fob the Year ended 31st Mabch, 1925. Expenditure. £ s. d. Income. £ a. d. To Interest on loan capital .. .. 2,432 12 IBy Interest on advanoes to companies ... .. 1,239 0 9 Loss on realization of securities .. .. 4,000 0 0 Balance—Net loss for year .. .. .. 5,193 11 4 £6,432 12 1 £6,432 12 1 £ s. d. £ s. d. To Balance .. .. .. .. 5,193 11 4By Balance—Deficiency for year .. .. 5,292 16 4 Contribution to Sinking Fund .. .. 99 5 0 £5,292 16 4 £5,292 16 4 Balance-sheet as at 31st March, 1925. Liabilities. £s.d.£ s. d. Assets. £ s. d. £s. d» Capital—• Advances to mining companies .. 33,635 7 2 Loans under various Acts .. 55,700 0 0 Less Suspense Account .. 9,000 0 0 From Consolidated Fund .. 225 0 0 24,635 7 2 From Public Works Fund .. 5,958 9 0 Sundry debtors, for interest .. .. 7,362 12 3 Interest receivable, accrued but not .. 201 16 6 61,883 9 0 due Less written off under —• £ s. d. Sinking Fund Investment Account .. 1,082 19 1 Appropriation Act, Cash in Treasury .. .. .. 11,856 15 7 1920 .. .. 375 0 0 Suspense Account .. .. ... 910 7 Appropriation Act, Losses in previous year .. .. 8,334 2 11 1924 .. .. 5,958 9 0 Loss for year .. .. .. 5,292 16 4 .■ . ■ 6,333 9 0 — 13,626 19 3 55,550 0 0 Sinking Fund .. .. .. .. 1,082 19 1 Sundry creditors —Interest due to Treasury .. 1,219 10 0 Interest payable, accrued but not due .. 923 11 4 £58,776 0 5 £58,776 0 5 G. Jas. Anderson, Minister of Mines. P. G. Pearce, Accountant. I hereby certify that the Income and Expenditure 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.—G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. IY.].

NATIONAL ENDOWMENT ACCOUNT. ' Revenue Account for the Year ended 31st Mabch, 1925. Dr. Cr. £ s. d. To Loan repayments, principal and £ s. d. £ s. d. By Accrued rents, &c. .. .. .. 135,491 15 3 interest— Accrued royalties .. .. .. 21,572 14 2 Local Bodies' Loans Act, 1908 4,422 1 0 Accrued coal rents and royalties .. .. 511 0 2 Section 63, Land Laws Accrued interest on sales of land .. .. 192 11 10 Amendment Act, 1913 .. 4,094 14 9 Interest on National Endowment Account 8,516 15 9 investments .. 2,343 15 6 Administration expenses .. .. .. 7,043 11 0 Interest on National Endowment Trust " Thirds," " fourths," and" halves " .. 16,259 10 4 Account investments .. .. .. 421 411 Remissions of rent .. .. .. 382 14 5 Rents written off under section 80, Reserves and other Lands Disposal Act, 1924 .. 1,190 0 4 Royalties written off .. .. .. 6,218 17 8 Rebates granted .. .. .. 2,371 1 8 Survey costs .. .. .. .. 615 16 5 Balance carried down .. .. .. 117,934 14 3 £160,533 1 10 £160,533 1 10 To Adjustment on account of previous year— £ s. d. £ s. d. Rents charged in advance at 31st March, By Balance brought down .. .. .. 117,934 14 3 1924, &c. .. .. .. .. 41,385 1 5 Balance from previous years .. .. 72,136 16 8 Contribution for education and old - age pensions .. .. .. .. 123,848 4 8 Balance .. .. .. .. 24,838 410 £190,071 10 11 £190,071 10 11 Receipts and Payments Account for the Year ended 31st March, 1925. Receipts. Payments. To Balance at Ist April, 1924 — £ s. d. £ s. d. By Administration expenses under section 17, £ s. d. Cash in Public Account .. 49,663 3 0 Land Laws Amendment Act, 1912, and Investment Account .. 75,000 0 0 section 295 (2), Land Act, 1924 .. .. 6,197 13 7 124,663 3 0 Refunds of revenue .. .. .. 979 12 0 Rents, &c., from national-endowment lands .. 117,957 9 9 Payments for education and old-age pensions 123,923 3 0 Sales of land under section 267, Land Act, 1908 35 5 0 Balance at 31st March, 1925— £ s. d. Interest on securities held by National En- Cash, in Public Account 45,555 8 2 dowment Account Investment Account .. 2,242 4 11 Investment Account .. 81,100 0 0 Interest on sales of land under section 302(9), — 126,655 8 2 Land Act, 1924 .. .. .. 1 2 8 Interest on securities held by National Endowment Trust Account Investment Account under section 302 (14), Land Act, 1924 . . 244 19 10 Receipts from State Forest Account under section 39 (2), Forests Act, 1921-22 .. 12,611 11 7 £257,755 16 9 £257,755 16 9 Balance-sheet as at 31st March, 1925. Liabilities. £ s. d. Assets. £ s. d. Capital, including loading for roads, &c. .. 4,760,761 7 5 Land .. .. .. .. .. 4,714,297 911 Appreciation in land-values .. .. 19,462 8 4- National Endowment Trust Account .. 27,372 6 1 Sundry creditors .. .. .. .. 2,461 11 3 Unpaid purchase price (not yet payable) of Payments in advance — buildings .. .. .. .. 17613 Rents .. •• •• 2,213 7 6 Sundry debtors for — £ s. d. Royalties .. •• .. .. 2 16 2 Rents, &e. .. .. 35,975 0 0 Interest on sales of land .. .. .. 5 15 7 Less reserve for irrecoverRents charged in advance .. .. .. 43,591 14 2 able rents .. .. 587 10 7 Writings off, Suspense .. .. .. 2,283 13 2 35,387 9 5 Endowments payable for education and old-age Royalties .. .. .. .. 942 8 4 pensions .. .. .. .. 124,140 10 8 Coal rents and royalties .. .. .. 255 1 8 Balance of Revenue Account .. .. 24,838 4 10 Principal instalments on buildings .. .. 48 18 9 Miscellaneous .. .. .. .. 8,868 12 7 Outstanding Rents Suspense .. .. 2,283 13 2 Postponed rent .. .. .. .. 10,125 111 Royalties accrued but not due .. .. 2,500 0 0 Interest on sales accrued but not due .. 191 8 10 Interest on investments accrued but not due .. 1,094 7 1 Capital reduction by Revalua- £ s. d. tion Board .. .. 39,104 13 6 Rents written off by Revaluation Board .. .. .. 4,654 0 5 Remissions of rent by Revaluation Board .. .. 5,772 11 10 — 49,531 5 9 Cash in Suspense Account .. .. 31 16 2 Cash in Public Account .. 45,555 8 2 Investment Account .. 81,100 0 0 126,655 8 2 £4,979,761 9 1 £4,979,761 9 1 30th July, 1925. 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 Balance-sheet have been duly examined and compared with copies of journal entries of the District Land Boards submitted for audit, and correctly state the position as disclosed thereby, except that (a) the Capital Account is overstated by the total amount the land was loaded for roading, &c., whereas the unexpired portion of such amount (if any) and the liability to the Opening-up Crown Lands for Settlement Account and to Consolidated Fund should be separately shown ; (b) 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.

B.—l FPT. IV].

NATIONAL ENDOWMENT TRUST ACCOUNT. Revenue Account foe the Year ended 31st March, 1925. Dr. £ s. d. Cr. £ s. d. To Balance to accumulated fund .. (. .. 631 13 2By Interest on sales of land .. .. . 631 13 2 £631 13 2 £631 13 2 Receipts and Payments Account for the Year ended 31st March, 1925. Receipts. Payments. To Balance at Ist April, 1924 — .. £s.d.£s. d. By Balance at 31st March, 1925 — £ s. d. £s. d. Cash in Public Account .. 3,006 16 9 Cash in Public Account .. 936 15 2 Investment Account .. .. 7,000 0 0 Investment Account .. 15,700 0 0 10,006 16 9 16,636 15 2 Sales of land .. .. .. .. 6,076 15 9 Interest on sales of land .. .. .. 553 2 8 £16,636 15 2 £16,636 15 2 Balance-sheet as at 31st March, 1925. Liabilities. £ s. d. Assets. £ s. d. Accumulated funds .. .. .. .. 28,535 12 5 Unpaid purchase-price of land (not yet payable).. 12,654 16 3 Payments in advance— Sundry debtors—Principal instalments on deferred payment .. 224 5 0 Principal instalments on deferred payment .. 34 4 7 Interest on sales on deferred payment .. 74 15 0 Interest on sales on deferred payment .. 11l 5 9 Sundry creditors .. .. .. .. 746 0 4 Miscellaneous .. .. .. .. 143 11 0 £ s. d. Cash in Public Account .. 936 15 2 Investment Account .. .. 15,700 0 0 16,636 15 2 £29,580 12 9 £29,580 12 9 30th July, 1925. 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 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. The Revenue Account includes interest due for the period Ist January, 1924, to 31st December, 1924. —G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IV] .

NATIONAL PROVIDENT FUND AND FRIENDLY SOCIETIES DEPARTMENT. National Provident Fund Income and Expenditure Account for the Year ended 31st March, 1925. Dr. Gr. £ s. d. To Administration charges— £ s. d. £ s. d. By Balance carried down .. .. .. 18,149 14 3 Salaries .. .. .. 9,003 7 10 Audit .. .. .. 50 0 0 Meal allowances and overtime .. 133 10 1 Rent.. .. .. .. 1,063 5 11 Commission, allowances, &c. .. 5,325 15 3 Commission on money-orders for fjapproved Friendly Societies' maternity claims .. . . 60 6 2 Postages, telegrams, &c. .. 382 7 10 Telephone services .. .. 11l 15 0 Post and Telegraph Department charges .. .. .. 583 15 6 Payment to Government Insurance for services of charwomen, &c. 31 12 0 Travelling-allowances, &c. .. 405 14 4 Printing and stationery .. 591 14 6 Office maintenance .. .. 235 3 0 Fuel, light, power, and water .. 39 10 3 Maternity payments specially approved .. .. .. 18 0 0 — 18,035 17 8 Other items— Loss on realization of property .. .. 3 8 0 Depreciation .. .. .. .. 110 8 7 £18,149 14 3 £18,149 14 3 £ s. d. £ s. d. To Balance brought down .. .. .. 18,149 14 3 By Excess of expenditure over income .. .. 18,212 10 7 Interest on capital .. .. .. 62 16 4 £18,212 10 7 £18,212 10 7 . I Friendly Societies Department Income and Expenditure Account for the Year ended 31st March, 1925. Dr. Gr. £ s. d. To Administration charges — £ s. d. £ s. d. By Sundry fees .. .. .. .. 3 3 0 Salaries .. .. .. 2,633 5 2 Balance carried down .. .. .. 4,340 17 6 Rent .. .. .. 324 8 2 Postages, telegrams, &c. .. 147 2 9 Telephone services .. . 16 7 6 Transfer and removal expenses of officers.. .. .. 7 15 0 Printing and stationery .. 134 10 5 Office maintenance .. .. 23 18 1 Fuel, light, power, and water.. 7 14 4 3,295 1 5 Other items — Payment for statistical returns of sickness and mortality . . .. .. .. 919 1 6 Assistance to Sick and Funeral Fund of Friendly Societies .. .. .. 86 9 3 Depreciation .. .. .. .. 43 8 4 £4,344 0 6 £4,344 0 6 £ s. d. £ s. d. To Balance brought down .. .. .. 4,340 17 6 By Excess of expenditure over income .. .. 4,363 9 6 Interest on capital.. .. .. .. 22120 £4,363 9 6 £4,363 9 6 Balance-sheet as at 31st March, 1925. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Capital Account .. .. .. 1,898 4 4 Furniture and fittings .. .. 1,369 4 4 Sundry creditors .. .. .. .. 1,633 9 3 Additions .. .. .. 275 15 2 Depreciation Reserve .. .. .. .. 653 6 1 Treasury Adjustment Account .. .. .» 21,086 18 9 1,644 19 6 Writing off Suspense Account .. .. .. 21 17 9 Less disposals .. .. .. 17 0 1,643 12 6 Mechanical appliances .. .. 529 0 0 Additions .. .. .. 6 10 0 — — 535 10 0 Stationery . . .. .. .. 468 5 9 Payments in advance .. .. .. 70 7 10 Excess of expenditure over income— £ s. d. National Provident .. .. 18,212 10 7 Friendly societies .. .. 4,363 9 6 — 22,576 0 1 £25,293 16 2 £25,293 16 2 A. T. Traversi, 28th September, 1925. Superintendent, National Provident and Friendly Societies 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 except that the accounts include a charge for interest for which the Department possesses no parliamentary appropriation.—G. F. C. Campbell, Controller and Auditor-General.

B.—l I'PT. IV].

NATIVE DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1925. Expenditure. Income. To Administration expenses— £ s d. £ s. d. By Departmental receipts— £ a. d. £ s. (I Salaries, temporary assistance Native Land Court fees .. 6,548 0 3 and allowances .. .. 22,769 12 11 Maori Land Board fees .. 2,287 15 6 Fees to Assessors .. .. 69 10 0 8,835 15 9 Fees to Supervisors .. 13 13 0 Administration — Travelling expenses and allow- .Contributions from Maori Land ances .. .. .. 2,949 7 9 Boards .. .. .. .. 8,833 0 0 Transfer and removal expenses 211 2 2 Other receipts— Freight and cartage.. .. 190 6 10 Translation fees .. .. 89 0 0 Fuel, light, water, and cleaning 89 11 10 Interpreters' licenses, &c. .. 27 16 6 Postages and telegrams .. 765 11 1 116 16 6 Printing and stationery .. 878 14 5 • — Sundry office expenses .. 11 12 10 17,785 12 3 Rent of Circuit Court rooms .. 152 17 8 Balance, being excess of expenditure over income 33,233 16 7 Rent of departmental offices (assessed) .. .. 1,366 0 0 Depreciation—Buildings, furniture, &c. .. .. 258 17 8 29,726 18 2 Expenses of other services— Printing and publication Kahiti £1,495 8 6 Less proceeds sales, advertising, &c. (net) .. 16 3 11 1,479 4 7 Destruction of rabbits on Native lands .. .. .. 6,294 010 Contributions— Water-supply, Ohinemuri River — Water supplied £50 0 0 Water pipes supplied 35 0 0 85 0 0 Wanganui District Native War Memorial .. .. 70 0 0 Grants — Investigation of rates on Native lands .. .. 46 0 0 Funeral of Captain Ma;r .. 60 0 0 Cost of litigation incurred by Arawa Tribes re lakes claim .. £500 0 0 Less reduction on account of payment before due date .. 22 10 0 477 10 0 8,511 15 5 Expenditure under special Acts of the Legislature— Native Land Amendment and Native Land Claims Adjustment Act, 1922, section 27— Arawa lakes settlement .. .. 6,000 0• 0 Expenditure under Civil List Act, 1920, Part V (Native Purposes)— Food and clothing .. .. £1,786 2 11 Pensions and cash allowances 532 13 6 Hawke's Bay flood assistance 293 6 2 Water-supply and sanitation 20 0 0 » Ensigns donated .. .. 35 19 0 New Plymouth Hostelry expenses 60 16 5 Tauranga Hostelry expenses .. 6 13 2 Rail fares for stranded Natives 3 15 10 Contributions — Health Department— Medical services £3,000 0 0 Nursing services 600 0 0 3,600 0 0 Monument, Te Wainohu .. .. 150 0 0 Expenses of Maori gathering re Te Wainohu .. 41 8 3 191 8 3 Ethnological Research Fund 250 0 0 —— 6,780 15 3 £51,019 8 10 £51,019 8 10 £ s. d. £ a. d. Balance brought down .. .. .. 33,233 16 7 Balance after charging interest on capital .. 33,745 2 3 Interest on capital .. .. .. 511 5 8 £33,745 2 3 £33,745 2 3 Note. —The following charges are included for which the Department possesses no parliamentary appropriations : (a) Rental value as assessed by the Public Works and the Justice Departments; (6) interest at 4| per cent, on capital as at Ist April, 1924.

B.—l [PT. IVJ,

NATIVE DEPARTMENT—continued. Balance-sheet as at 31st March, 1925. Liabilities. £ g. d. Assets. £ s. d. £ s. d. Capita) .. .. .. .. .. 11,361 16 1 Land .. .. .. .. 6,765 0 0 Sundry creditors .. .. .. .. 1,283 12 10 Buildings .. .. .. 2,060 0 0 Depreciation Reserve .. .. .. 749 3 3 8,825 0 0 Treasury Adjustment Account .. .. 34,624 611 Office furniture and fittings .. 2,205 4 5 Mechanical office appliances .. 298 11 9 Technical instruments .. .. 13 10 0 Hostelry furniture and equipment .. 41 7 6 2,558 13 8 Official stamps .. .. .. 48 7 9 Stationery and printed forms .. 350 0 0 398 7 9 Sundry debtors .. .. .. 595 8 0 Advances— £ s. d. Civil List .. .. 810 3 5 Consolidated Fund — Vote, Native Department 86 0 0 Unauthorized Expenditure Account .. 903 0 0 1,799 3 5 —— 2,394 11 5 Expenditure paid in advance .. .. 97 4 0 Excess of expenditure over income for year ended 31st March, 1925 .. .. .. 33,745 2 3 £48,018 19 1 £48,018 19 1 6th August, 1925. R. N. Jones, Under-Secretary. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. —G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. IYI.

NATIVE LAND SETTLEMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1925. Receipts. Payments. To Balance, Ist April, .1924 — £ s. d. £ s. d. By Payments on account of pro- £ s. d. £ s. d. Cash in Public Account .. 29,118 12 1 claimed lands — Imprests outstanding .. 31 12 4 Charges on rents received — 29,150 4 5 Refunds of rents .. 1,067 1 1 Receipts by Lands Depart- Loan deductions (prinment— cipal and interest) on Rents, royalties, and in- account of roading, &c. 5,721 2 5 terest .. .. 6G,362 6 7 "Thirds" to local Sales of land .. .. 54,507 14 2 bodies .. .. 5,995 16 8 Survey liens .. .. 14,734 9 3 Miscellaneous receipts .. 476 10 0 12,784 0 2 136,081 0 0 Other payments — Repayment of Advances to Refund of deposits on Maori Land Boards — sales .. .. 2,71011 0 Principal .. .. 1,353 7 4 Compensation for roads Interest .. .. 885 9 1 taken, &c. .. .. 5 0 0 — 2,238 16 5 Cost of surveys of UreRepayment of mortgage ad- wera and other blocks 3,951 11 4 vance on Native land Cost of surveys secured from Public Works Fund by liens, &c. .. 22,114 8 3 (1913-14) — Refunds of survey liens 41 15 9 Principal .. .. 58 9 6 Administration expenses Interest .... 67 5 1 of above (Lands De125 14 7 partment) .. .. 4,718 9 8 Loans raised— 46,325 16 2 Proceeds of debentures Payments on account of unissued .. .. 89,323 8 4 proclaimed land — Proceeds of inscribed stock Purchase-money.. .. 87,560 10 4 issued .. .. 200,000 0 0 Purchase expenses .. 2,676 5 5 289,323 8 4 90,236 15 9 Transfer from Loans Stamp Recoupments to Consolidated Duty Deposit Account .. .. 116 19 8 Fund— Charges and expenses of raising loans .. .. 5,507 16 10 Charges and expenses of redemption . . . . 150 0 0 Management charges of stock .. .. 6 6 5 Stamp duty on transfers of stock .. . . 103 8 8 Interest on loans .. 150,707 10 11 Sinking Fund instalment-.. 5,986 3 10 162,461 6 8 Balance, 31st March, 1925— Investment Account .. 90,000 0 0 Cash in Public Account .. 67,982 15 6 Imprests outstanding .. 29 9 4 158,012 4 10 £457,036 3 5 j £457,036 3 5 Interest Account for the Year ended 31st March, 1925. Dr. £ s. d. £ s. d. Gr. £ s. d. To Interest on loan capital .. 153,391 7 0 By Interest on amounts held in Investment Account 1,200 0 0 Less amount transferred to Interest on advances to Maori Land Boards .. 650 17 10 block accounts as part of Interest on survey liens .. .. ... 9,320 2 4 purchase costs .. .. 15,285 2 7 Interest on unpaid principal of land-sales .. 7,657 15 8 138,106 4 5 Balance carried down .. .. .. 119,382 17 7 Interest on balance of amount transferred from Maori Land Settlement Account, 1913-14 .. 105 9 0 £138,211 13 5 £138,211 13 5

9—B. 1 [PT. IY].

8.--1 [PT. IY].

NATIVE DEPARTMENT—continued. NATIVE LAND SETTLEMENT ACCOUNT—continued. Revenue Account joe the Year ended 31st March, 1925. Dr. £ s. d. £ s. d. Cr. £ s. d. To Balance of Interest Account .. .. 110,382 17 7 By Rents .. .. .. .. .. 67,155 4 2 Charges on rents— Royalties .. .. .. .. 2,712 5 6 " Thirds "to local bodies .. 5,995 16 8 Balance—excess of expenditure over income Loan deductions (principal for year —carried to Net Revenue Account.. 80,237 9 6 and interest) to Consoli- * dated Fund and Lands for Settlements Account to repay cost of roading, &c... 5,721 2 5 Rebates of rents .. .. 2,790 610 Remissions of rents .. 1,643 17 8 16,151 3 7 Administration expenses (Lands Department) ....8,684 139 Miscellaneous expenses (Lands Department) .. .. 118 12 4 8,503 6 1 Loan expenses— Stamp dutv on transfer of stock 103 8 8 Management charges of stock 6 6 5 Expenses of redemptions .. 150 0 0 Charges and expenses of raisins; loans .. .. 5,507 16 10 5,767 11 11 £150,104 19 2 £150,104 19 2 Net Revenue Account. Dr. £ s. d. £ s. d. Cr. £ s. d. To Balance at Ist April, 1924 .. 262,062 1 2 By Balance at 31st March, 1925 .. .. 358,308 6 8 Adjustments on account previous years .. .. 10,022 12 2 272,084 13 4 Net loss for year ended 31st March, 1925 .. 80,237 9 6 Instalment to Sinking Fund under Public Debt Extinction Act, 1910 .. .. .. 5,986 310 £358,308 6 8 £358,308 6 8 Balance-sheet as at 31st March, 1925. Liabilities. £ s. d. £ s. d. Assets. Loans—Capital Account .. .. 3,648,749 17 4 Land— £ s. d. £ s. d. Liabilities to other accounts — Blocks fully acquired and proPublic Works Fund —Advances claimed .. .. 2,054,322 7 2 to Maori Land Board repaid 407 19 5 West Coast Settlement Blocks Consolidated Fund—lnterest on fully acquired and proadvances to Maori Land Board claimed .. .. 45,405 14 2 and interest on amount from Blocks partly acquired and Maori Land Settlement Ac- unproclaimed .. .. 521,796 1 2 count .. .. .. 2,434 311 Lands proclaimed, not yet Maori Land Settlement Account 2,343 0 11 administered by Lands De5,185 4 3 partment .. .. 30,194 6 6 Reserves —Capital— Interest, &c., capitalized on Appreciation of assets (lands partly-acquired blocks— proclaimed and lands sold) .. 40,403 610 Interest on Urewera blocks 66,971 7 4 Reserves —Revenue — Purchase expenses on all . Sinking funds (as per contra) .. 38,296 19 0 unproclaimed blocks .. 13,044 18 0 Writings-off in Suspense (as per 2,731,734 14 4 contra) .. .. .. 5,116 2 9 Surveys in progress— Irrecoverable rents .. .. 3,981 2 0 Survey liens in suspense .. 5,045 13 4 Depreciation, motor-vehicle .. 134- 15 0 Survey Accounts, Urewera— 87,932 5 7 Urewera blocks .. .. 22,382 1 7 Rents charged in advance .. .. 15,471 13 6 Wharepuhunga blocks .. 4,920 17 7 Sundry creditors — Hauhungaroa blocks .. 1,148 1 5 Lands Department — Miscel- Rangitoto-Tuhua blocks .. 92 16 3 laneons .. .. .. 1,663 3 1 Tahora-Kuri blocks .. 226 4 0 Native Department— Miscellaneous blocks .. 3,953 8 7 Purchase-money deductions 1,956 2 9 37,769 2 9 Miscellaneous .. .. 23 10 1 Motor-car .. .. .. .. 245 0 0 3,642 15 11 Principal instalments not payDeposits on applications to pur- able — chase lands .. .. 14,124 12 3 Purchase-money of buildings 1,780 15 8 Rents and sales of land paid in Purchase-money of land-sales 117,535 4 2 advance .. .. .. .. 1,610 18 1 Maori Land Board Advances— Amounts receivable on behalf of From Native Land Settleother accounts— ment Account.. .. 15,637 0 8 Public Works Fund—Advances From Public Works Fund.. 1,302 3 0 to Maori Land Board .. 1,302 3 0 136,255 3 6 Consolidated Fund —Interest on Postponed rent .. .. .. 34,687 16 10 above .. .. .. 24 5 1 Accrued interest (not yet due) — 1,326 8 1 Advances to Maori Land Accrued interest on loan capital Boards from Public Works not yet due or payable .. .. 63,367 10 4 Fund .. .. .. 24 5 1 Carried~forward .. .. 3,841,411 5 4 Carried forward .. 24 5 1 2,940,691 17 5

B.—l [PT. IY].

NATIVE DEPARTMENT—continued. NATIVE LAND SETTLEMENT ACCOUNT—continued. Balance-sheet as at 31st March, 1925—continued. Liabilities—continued. £ s. d Assets —continued. £ s. d. £ s. d. Brought forward .. .. .. 3,841,411 5 4 Brought forward .. 24 5 1 2,940,601 17 5 Accrued interest (not yet due) — continued. Advances to Maori Land Boards from Native Land Settlement Account .. 138 14 2 Treasury investments .. 795 17 10 Land-sales .. .. 1,992 18 3 2,951 15 4 Survey liens— Principal.. .. .. 182,839 12 5 Interest .. .. .. 55,036 2 2 237,875 14 7 Sundry debtors— Principal instalments— Sales of land .. .. 1,055 18 0 Sales of buildings .. 220 16 10 Advances to Maori Land Boards .. .. 105 15 9 Interest on sales of land .. 1,561 19 1 Interest on advances to Maori Land Boards .. 234 1 3 Rents .. .. .. 26,625 10 6 Miscellaneous .. .. 111117 Royalties .. .. 326 18 8 Interest on Treasury Investments .. .. 404 2 2 30,646 13 10 Writings-off in Suspense—Rents, &c. .. .. .. 5,116 2 9 Revaluation Board reductions in Suspense— Capital .. .. .. 56,247 0 0 Rents .. .. .. 13,015 2 1 74,378 4 10 Sinking Fund Investment Account — New Zealand State-guaranteed Advances Act, 1909—Held by Public Trustee . .. 11,976 15 4 Public Debt Extinction Act, 1910 —Held by State Advances Office .. .. 26,320 3 8 38,296 19 0 Discount on Treasury Bills paid in advance .. .. .. 246 11 6 Cash in Suspense (Lands Department) .. .. .. 2 17 4 Cash balances — Native Land Settlement Account— Cash in Public Account .. 67,982 15 6 Imprests outstanding .. 29 9 4 On investment by Treasury 90,000 0 0 158,012 4 10 Net Revenue Account— Balance as at Ist April, 1924 272,084 13 4 Excess of expenditure over income for 1924-25 after providing for sinking fund 86,223 13 4 358,308 6 8 £3,841,411 5 4 £3,841,411 5 4 R. N. Jones, Under-Secretary, Native Department. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, except that — (1.) The portion of the accounts dealing with leased lands has been compiled from copies of journal entries of the District Land Offices, those of Poverty Bay, Hawke's Bay, Nelson, Blenheim, Westland, Otago, and Southland being audited, and those of North Auckland, Auckland, Taranaki, Wellington, and Canterbury being unaudited. (2.) Audit requirements with reference to deductions from purchase-mqney payments, and the valuation of land handed to the Lands Department, are still incomplete, but are being inquired into by the Department. G-. F. C. Campbell, Controller and Auditor-General.

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NAURU AND OCEAN ISLANDS ACCOUNT. Revenue Account for the Year ended 31st March, 1925. Dr. £ s. d. Or. £ s. d. To Interest on debentures .. .. .. 29,917 15 ]1 By Annual payment from British Phosphate ComAdministration charges .. .. .. 500 0 0 mission .. .. .. .. 35,848 11 2 General expenses .. .. .. 85 9 11 Interest on investments .. .. .. 2,137 2 0 Audit charges .. .. .. .. 10 0 0 Balance to Appropriation Account.. . .. 7,472 7 4 £37,985 13 2 £37,985 13 2 Appropriation Account for the Year ended 31st March, 1925. Dr. £ s. d. Or. £ s. d. To Sinking Fund Reserve Account .. .. 5,848 11 2 By Balance, Ist April, 1924 .. .. .. 5,642 4 fi Balance, 31st March, 1925 .. 19,970 1 9 Revenue Account .. .. .. 7,472 7 4 Sinking Fund Reserve (adjustment on account of previous years) .. .. .. 12,704 1 1 £25,818 12 11 £25,818 12 11 Note. —Sinking Fund Reserve adjusted to equal funds invested and further funds available for investment. Capital Receipts and Payments Account for the Year ended 31st March, 1925. Receipts. £ s. d. Payments. £ s. d. To Balance, Ist April, 1924 .. .. .. £34,960 0 0 By Balance, 31st March, 1925 .. .. £34,960 0 0 Balance-sheet as at 31st March, 1925. Liabilities. £ s. d. Assets. £ s. d Capital—Debentures 1 to 12, issued Ist December, Share (16 per cent.) Nauru and Ocean Islands 1920, under Finance Act, 1920, maturing Ist phosphate rights .. ' .. .. .. 565,040 0 0 December, 1925. Interest 5 per cent., payable Investments .. .. .. .. 40,000 0 0 Ist June and Ist December .. .. 600,000 0 0 Proportion of annual payments from British Interest accrued .. .. .. .. 9,863 0 3 Phosphate Commission and other interest Sinking Fund Reserve Account .. .. 18,143 4 3 accrued .. .. .. .. .. 27,680 16 1 Appropriation Account .. .. .. 19,970 1 9 Sinking Fund — £ s. d. Investments .. .. 13,250 0 0 Cash .. .. .. 288 19 8 ■ 13,538 19 8 Cash in Public Account .. .. .. 1,716 10 6 £647,976 6 3 ■ £647,976 6 3 A. R. Stone, Accountant, Department 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 co-rectly state the position as disclosed thereby. The accounts do not reflect the trading operations in connection with the sale of Nauru and Ocean Island phosphates in New Zealand, as these operations are now conducted by the B itish Phosphate Commission, whose accounts for the year ended 30th June, 1924;, are published herewith. -G. F. C. Campbell, Controller and Auditor-General. THE BRITISH PHOSPHATE COMMISSION. Trading Account for Twelve Months ended 30th June,' 1924. Dr. £ s. d. Or. £ s. d. F. 0.8. cost of phosphate, including interest on Phosphate sales and sundry credits, less freight capital, contribution to a sinking fund for the and insurance, &c. .. .. .. 695,939 19 10 redemption of capital, and other charges in accordance with Article 11 of Agreement of 2nd July, 1919 .. .. .. .. 651,102 8 5 Government Appropriation Account .. .. 44,83711 5 £695,939 19 10 £695,939 19 10 Balance-sheet, 30th: June, 1924:. Liabilities. £ s. d. Assets. £ s. d. United Kingdom Govern- £ s. d. Nauru and Ocean Island phosphate rights, ment .. .. 1,460,881 10 2 buildings and plant, and steamer "Nauru Commonwealth Government 1,460,881 10 2 Chief," less reserves for depreciation and New Zealand Government .. 556,526 6 1 other charges in accordance with Article 11 3,478,289 6 5 of Agreement of 2nd July, 1919 .. .. 3,160,882 11 2 Sinking fund for redemption of capital .. 53,210 13 7 Sundry debtors and bills receivable . . .. 237,361 7 6 Sundry creditors and outstandings .. .. 91,319 411 Voyages in progress .. .. .. 14,966 4 9 Government Appropriation Account .. 139,724 16 8 Phosphate and goods in transit .. .. 37,815 5 2 Stocks at Nauru and Ocean Island and Australia .. .. .. .. .. 259,923 4 8 Cash at banks and in hand .. .. 51,595 8 4 £3,762,544 1 7 £3,762,544 1 7 We have examined the foregoing Balance-sheet with the books and vouchers of the British Phosphate Commission and the audited accounts from London. We have accepted the certificates of officers of the Commission for the valuation of the stocks. We have obtained all the information and explanations we have required. In our opinion the Balance-sheet is properly drawn up so as to exhibit a true and correct view of the state of the Commission's affairs according to the best of our information and the explanations given to us and as shown by the books of the Commission. —Kent, Bkierley, and Sully, Public Accountants, Auditors.—Melbourne, 12th Mav. 1925.

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PENSIONS DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1925. Expenditure. I Income. £ s. d. To Pensions— £ s. d. £ s. d. By Credits from national-endowment residue for War Pensions Act, 1915 1,234,138 3 3 old-age pensions (Land Act, 1908) .. 37,505 1 8 Pensions Act, 1913 1,0.58,320,15 0 Credits from gold duty (Miners* Phthisis Act, Miners' Phthisis Act, 1915 38,465 10 4 1915) .. .. .. .. 2,529 7 3 Civil Service Act, 1908 .. 18,846 12 3 Penalty under Pensions Act, 1913 .. 10 0 Defence Act, 1909 .. 2,991 19 2 Commission for paying Imperial pensions .. 2,695 4 3 Epidemic (vote, Pensions) 23,576 13 9 Credits from Post and Telegraph Department Special annuities (vote, for pensions paid to retired officers .. 247 1 4 Pensions) .. .. 4,448 12 10 Credits for payment of medical treatment of Finaiyje Act, 1919 .. 571 1 2 returned soldiers .. .. .. 118,904 17 10 Finance Act, 1923 .. 150 0 0 Excess of expenditure over income .. 2,414,869 16 4 Finance Act, 1924 .. 83 6 8 Judicature Act, 1908 .. 3,458 110 Walsh and other Pensions Act, 1869 .. .. 50 0 0 Reserves and other Lands Disposal and Public Bodies Empowering Act, 1916 .. .. 78 0 0 Pensions Amendment Act, 1924 .. .. 860 1 8 2,386,038 17 11 Administration charges— Salaries and temporary assistance .. .. 31,966 18 10 Contributions to Post Office 14,433 16 8 Travelling-expenses .. 4,110 12 10 Postage, &c. .. .. 2,145 16 5 Rent.. .. .. 2,565 13 5 Printing and stationery .. 2,020 2 5 Exchange and commission on money-orders .. 354 10 6 War Pensions Appeal Board expenses, &c. .. 5,308 14 9 Telephones .. .. 229 4 0 Overtime and meal-allow-ances .. .. 184 4 10 Light, firing, and water .. 55 1 10 Contingencies .. .. 80 14 6 Office cleaning .. .. 20 17 4 Advertising .. .. 22 4 0 Interpreters' fees .. 5 15 6 Depreciation .. .. 278 5 10 Transfer and removal of officers .. .. 63 3 11 63,845 17 7 Medical fees .. .. .. .. 6,037 18 6 Fees for certificates of age .. .. 8 5 6 Loading on life-insurance premiums .. 248 4 1 Grants to recipients of New Zealand Cross 50 0 0 Payment of expenses of Imperial pensioners 187 13 0 Medical treatment of South African War veterans .. .. .. .. 208 12 11 Misappropriation by N. Peters .. .. 975 0 0 Medical treatment of returned soldiers .. 118,904 17 10 Pensions to retired postal officers .. 247 1 4 £2,576,752 8 8 £2,576,752 8 8 £ s. d. £ s. d. To Balance brought down .. .. .. 2,414,869 16 4 By Balance after charging interest .. .. 2,415,073 16 7 Interest on capital .. .. . . 204 0 3 £2,415,073 16 7 £2,415,073 16 7 Note.—lncluded in the above expenses are items representing interest on capital, £204 os. 3d. ; rental value of offices, £1,793 ; which do not appear in annual appropriations.

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PENSIONS DEPARTMENT—continued. Balance-sheet as at 31st March, 1925. Liabilities. £ s. d. Assets. Capital .. .. .. .. .. 4,533 13 2 £ a. d. £ s. d. Depreciation Reserve .. .. .. 1,19270 Office furniture and equipment.. 3,608 1 0 Creditors— Mechanical appliances.. .. 978 18 11 Advances on account of Union £ s. d. —— 4,586 19 11 of South Africa Government 355 13 1 Stationery on hand .. .. .. 785 9 8 Sundry .. .. .. 2,076 011 Sundry debtors — 2,431 14 0 Advances on account of — Instalments paid but not cleared Commonwealth Government 4,173 0 2 by Treasury .. .. .. .. 27,447 210 Canadian Government .. 45 5 3 Unpaid pensions— Imperial and other GovernPensions Act, 1913 — ments.. .. .. 22,843 14 6 Old-age .. £2,871 12 2 Government Departments .. 37,579 1 10 Widows' .. 999 5 2 64,641 1 9 Military .. 200 12 5 Pensions prepaid— 4,071 9 9 Pensions Act, 1913 — War Pensions Act, 1915 .. 41,421 1 5 Old-age .. £54,131 9 6 Civil Service Act, 1908 .. 100 4 11 Widows' .. 16,840 1 8 Epidemic pensions .. .. 309 14 3 Military .. 1,674 3 4 « Defence Act, 1909 .. .. 124 19 0 72,645 14 6 Special annuities .. .. 77 0 7 War Pensions Act, 1915 .. 76,355 10 9 Miners' Phthisis Act, 1915 .. 253 4 9 Epidemic pensions .. .. 1,203 8 4 Judicature Act, 1908 .. 0 1 4 Miners' Phthisis Act, 1915 .. 2,559 7 6 Finance Act, 1919 .. .. 19 10 0 Civil Service Act, 1908 .. 1,422 1 5 Pensions Amendment Act, 1924 Defence Act, 1909 .. .. 158 4 11 (blind pensions) .. .. 93 16 8 Special annuities .. .. 239 5 3 46,471 2 8 Judicature Act, 1908 .. 312 9 10 Treasury Adjustment Account .. 2,558,354 8 0 Finance Act, 1919 .. .. 41 18 6 Finance Act, 1923 .. .. 12 10 0 Finance Act, 1924 .. .. 16 13 4 Walsh and other Pensions Act, 1869 .. .. .. 4 3 4 Pensions Amendment Act, 1924 (blind pensions) .. .. 269 7 6 155,240 15 2 Accounts prepaid .. .. .. .. 102 4 7 Excess of expenditure over income .. .. 2,415,073 16 7 £2,640,430 7 8 £2,640,430 7 8 29th July, 1925. G. C. Fache, Commissioner of Pensions. 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, subject to the above departmental note. —G. F. C. Campbell, Controller and Auditor-General.

B.—l TPt. IY.I

POLICE DEPARTMENT. Income and Expenditure Account tor the Year ended 31st March, 1925. Expenditure. Income. £ s. d. £s. d. To Administrative charges— £ s. d. £ s. d. By Subsidies from local bodies .. 3,053 3 4 Salaries .. .. .. 312,136 11 8 Sale of confiscated liquor .. 71 14 0 Rent .. .. .. 2,159 011 License fees, Arms Act .. 2,335 4 0 Office expenses .. .. 640 4 3 Sale of confiscated firearms .. 41 011 Printing and stationery .. 4,901 19 4 5,501 2 3 Postage and telegrams .. 4,663 3 1 Excess of expenditure over income .. 450,923 11 0 Telephones .. .. 5,420 14 0 House allowances .. .. 20,459 19 9 Transfer expenses .. .. 3,361 10 5 Travelling-expenses .. 15,066 12 3 — 368,809 15 8 Other charges—• Upkeep of bicycles, horses, and motor-vehicles .. 9,334 1 7 Freight, cartage, &c. .. 311 18 2 Clothing, stores, &c. .. 9,457 19 1 Fuel, light, water, scavenging .. .. .. 4,239 4 0 Police prosecutions .. 999 0 0 Prisoners' rations .. 940 7 4 Maintenance and repairs to buildings, &c. .. 15,909 10 7 Rewards .. .. 830 3 6 Medical expenses .. 283 7 1 Police examinations .. 115 1 0 Compassionate allowances 917 9 4 Superannuation contributions .. .. 66 12 3 Sundries .. .. 9 19 1 43,414 13 0 Depreciation on— Buildings .. .. 12,187 14 10 Motor-vehicles .. .. 1,145 0 8 Furniture and fittings .. 479 911 Automatic pistols .. 1,367 15 6 Horses .. .. 44 9 6 Stores and equipment . . 901 9 3 16,125 19 8 Loss on— Buildings sold for removal 131 10 7 Unserviceable stores sold 25 14 9 Automatic pistol stolen .. 5 12 6 162 17 10 Interest on capital .. .. 27,911 7 1 £456,424 13 3 £456,424 13 3

B.—l [PT. IYI.

POLICE DEPARTMENT—continued. Balance-sheet as at 31st March, 1925. Liabilities. £ s. d. Assets. Capital .. .. .. .. .. 620,252 510 Land and buildings— £ s. d. £ s. d. Treasury Adjustment Account .. .. 414,525 7 2 Gross value at Ist April, 1924.. 543,632 6 1 Writing off Suspense Accouiit .. .. 1,264 7 4 Additions .. .. .. 19,912 14 11 Sundry creditors .. .. .. .. 2,899 18 0 Depreciation Reserve .. .. .. 56,033 12 5 563,545 1 0 Less value of buildings sold, &c. 68 9 5 563,476 11 7 Reserves .. .. .. 27,821 0 0 591,297 11 7 Stores and equipmentsValuation at Ist April, 1924 .. 21,908 6 11 Additions .. .. .. 5,130 9 6 27,038 16 5 £ s. d. Less sales .. 278 15 0 Less free issues 3,609 3 2 Less worn out.. 515 6 4 4,403 4 6 22,635 11 11 Office furniture and fittings— Valuation at Ist April, 1924 .. 6,423 510 Additions, &c. .. .. 195 13 7 6,618 19 5 Less worn out .. .. 30 1 2 6,588 18 3 Motor-vehicles — Gross value at Ist April, 1924.. 4,533 19 8 Additions .. .. .. 2,018 3 1 6,552 2 9 Less value of vehicles sold 220 0 0 6,332 2 9 Horses—Valuation at 31st March, 1925 .. .. .. .. 208 0 0 Automatic pistols — Valuation at Ist April, 1924 .. 15,790 7 4 Additions .. .. .. 8 0 0 15,798 7 4 Less value of ammunition used 0 6 0 — 15,798 1 4 Official stamps on hand .. .. .. 1,104 13 9 Telephone subscriptions paid in advance .. 75 19 8 Sundry debtors .. .. .. .. 1106 Excess of expenditure over income .. .. 450,923 11 0 £1,094,975 10 9 £1,094,975 10 9 11th November, 1925. A. H. Wright, Commissioner of Police. I hereby certify that the Income ancl 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, assessed rent, expenditure on construction and maintenance of buildings, and the value of buildings transferred from other Departments, for which the Department possesses no parliamentary appropriation, and also credits for rent from the Valuation Department and National Provident Fund for which those Departments possess no parliamentary appropriation.- —G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IY].

PRISONS DEPARTMENT. AUCKLAND BOOTMAKING INDUSTRY. Working Account fob the Yeab ended 31st Makcii, 1925. Dr. £s.d.£ s. d. Cr. £ s. d. To Opening stocks— By Sales .. .. .. .. . 1,961 9 0 Raw materials in store .. 1,226 010 Transfers to institutions .. .. .. 1,880 9 6 Raw materials in shop .. 286 2 6 Closing stocks— £ s. d. Partly finished goods in shop .. 390 12 9 Raw materials .. .. 888 11 9 Manufactured articles .. 1,843 17 11 Partly finished goods in shop .. 401 11 6 Loose tools .. ..• .. 25 410 Manufactured articles .. 1,697 2 11 —'—•—•—•—•—• 3,771 18 10 Loose tools .. .. * .. 156 13 2 Materials and expenses—• —.—.—. 3,143 19 4 Leather, nails, rivets, &c. .. 1,319 13 1 Tools and repairs .. .. 49 12 8 Power .. .. .. 36 1 10 Sundries .. .. . . 110 11 Machine parts, needles, &c. .. 15 12 7 — — 1,422 11 1 Supervision .. .. .. .. 330 0 0 Depreciation on machines .. .. .. 29 4 8 Prison labour .. .. .. .. 1,356 0 0 Interest on capital .. .. .. .. 56 15 4 Profit on working .. .. .. .. 19 7 11 £6,985 17 10 £6,985 17 10 AUCKLAND BLOCK AND TILE MAKING INDUSTRY. Working Account for the Year ended 31st March, 1925. Dr. £s.d.£ s. d. Cr. £ s. d. To Opening stocks— By Sales .. .. .. .. .. 2,036 9 4 Raw materials .. .. 7 14 6 Closing stocks — £ s. d. Blocks .. .. .. 237 18 8 Raw materials .. .. 8 5 0 Tiles .. .. .. 191 10 0 Blocks .. .. .. 265 13 5 ——— 437 3 2 Tiles .. .. .. 328 7 9 Sundry expenses— —. —.—. 602 6 2 Cement, &c. .. .. .. 817 11 4 Repairs to machines .... 15 16 0 . Cartage .. .. .. 7 5 1 Sundries .. .. .. 21 17 9 Tools .. .. .. 8 19 5 Timber .. .. .. 10 19 3 882 8 10 Interest on capital .. .. .. . . 19 13 6 Prison labour .. .. .. .. 242 0 0 Profit on working .. .. .. . . 1,057 10 0 £2,638 15 6 £2,638 15 6 AUCKLAND COIR-MAT MAKING INDUSTRY. Working Account for the Year ended 31st March, 1925. Dr £ s. d. £ s. d. Cr. £ s. d. To Opening Stocks —■ By Sales .. .. .. .. .. 113 6 Raw materials .. .. 31 10 0 Closing stocks —■ Finished articles .. .. .. 30 0 Raw materials .. .. .. .. 31 10 0 34 10 0 Loss on working .. . . .. . • 16 6 £34 10 0 £34 10 0 AUCKLAND TAILORING INDUSTRY. Working Account for the Year ended 31st March, 1925. Dr. £s.d.£ s. d. Cr. £ s. d. To Opening stocks— By Sales .. .. .. .. .. 280 18 5 Raw materials .. .. 2,142 7 8 Transfers to institutions .. .. •• 5,267 0 3 Partly finished goods in store .. 1,451 2 7 Closing stocks—• £ s. d. ——•—■ —• 3,593 10 3 Raw materials . . .. 2,327 19 5 Materials and expenses— Partly finished goods .. .. 47 16 3 Cloth, tweed, trimmings, &c. .. 3,137 13 10 Manufactured goods .. .. 2,621 0 1 Buttons, thread, cotton, &c. .. 751 5 3 Loose tools .. .. .. 32 12 6 Machine parts, repairs, needles, — —-—-— 5,029 8 3 &c. .. .. . . 6 10 1 Tools and repairs .. .. 4 10 9 Power .. .. .. 5 5 5 Freight, railage, and cartage .. 9 211 — ——3,914 8 3 Prison labour .. .. .. .. ], 843 0 0 Depreciation on machines .. .. .. 13 2 8 Interest on capital .. .. .. .. 21 7 6 Supervision .. .. .. .. 315 0 0 Profit on working .. .. .. .. 876 18 3 £10,577 611 £10,577 611 10 B. 1 |PT. IVI.

B.—l (PT. IVI

PRISON DEPARTMENT —continued. AUCKLAND MAIL-BAG AND SATCHEL REPAIRS INDUSTRY. Working Account foe the Year ended 31st March, 1925. Dr. £ s. d. Cr. £ s. d. To Opening stocks —- By Sales .. .. .. .. ..2,0111610 Materials .. .. .. .. .. 170 11 4 Closing stocks —■ £ s. d. Working expenses — £ s. d. Canvas, twine, &c. .. .. 179 14 6 Materials .. .. .. 528 10 9 Partly manufactured articles .. 57 0 6 Machine parts, needles, and repairs 18 14 7 — 236 15 0 Seaming twine, dees, rings, &c... 257 11 3 Sundry expenses .. .. 11116 ——— 816 8 1 Prison labour .. .. .. .. 625 0 0 Interest on capital .. .. ■. • • 7 13 6 Profit on working .. .. .. .. 628 18 11 £2,248 11 10 £2,248 11 10 HAUTU PRISON". Development Account for the Year ended 31st March, 1925. Dr. £ s. d. Cr. £ s. d. To Land .. .. .. .. .. 5,013 15 10 By Transfer of produce to institutions .. .. 128 17 11 Buildings.. .. .. .. .. 3,307 10 11 Sales .. .. .. .. .. 55 710 Opening stocks — £ s. d. Closing stocks —• £ s. d. Unharvested crops .. .. 680 0 0 [Jnharvested crops .. .. 135 0 0 Stored crops .. .. 900 0 0 Stored crops .. .. 980 0 0 Cattle .. .. .. 58 0 0 Vegetable garden .. .. 240 0 0 Pigs .. .. .. 13 0 0 Orchard .. .. .. 10 0 4 Horses .. .. .. 255 0 0 Cattle .. .. .. 145 0 0 Loose tools .. .. .. 135 611 Pigs .. ■■ 57 0 0 2,041 611 Horses .. .. .. 224 0 0 Working-expenses— Loose tools .. .. .. 212 6 1 Pigs .. .. .. 27 0 0 2,003 6 5 Cattle .. .. .. 35 0 0 Land .. .. .. .. ..9,066 128 Cows .. .. .. 5 0 0 Buildings .. .. .. .. 3,414 14 1 Garden .. .. .. 5 3 5 General .. .. .. 98 16 1 Cartage and upkeep vehicles .. 302 6 6 473 6 0 Prison labour .. .. .. .. 1,610 0 0 Public Works expenditure— Lands .. .. .. 1,772 12 10 Buildings .. .. .. 107 3 2 __ l ,879 16 0 Depreciation reserve .. .. .. 3115 3 Interest on capital .. .. .. 311 8 0 £14,668 18 11 £14,668 18 11 RANGIPO PRISON. Development Account for the Year ended 31st March, 1925. Dr. £ s. d. Cr. £ s. d. To Material transferred from Wellington and ■ Lyttelton Prisons .. .. .. ..15170! Balance .. .. .. ..15170 —' i — INVERCARGILL BOOTMAKING INDUSTRY. Working Account for the Year ended 31st March, 1925. Dr. £s.d.£ s. d. Cr. £ s. d. £s. d. To Material .. .. .. 1,046 J5 By Closing stocks, manufactured articles 180 5 0 Tools and repairs .. .. 14 6 7 Partly manufactured articles .. 310 4 0 Machine parts and repairs .. 010 6 Raw materails .. .. 119 9 3 Lubricants .. .. .. 015 7 Loose tools .. .. .. 164 3 3 Freight, cartage .. .. 4 19 5 774 1 6 Sundries .. .. .. 23 0 Transfers to institutions .. . . .. 893 2 6 Loose tools .. .. .. 104 9 9 Loss on working .. . . .. .. 226 6 3 — 1,173 6 3 Prison labour .. .. .. 705 0 0 Interest on capital .. .. .. 7 4 0 Depreciation reserve .. .. .. 8 0 0 £1,893 10 3 £1,893 10 3 INVERCARGILL CONTRACTS. Working Account for the Year ended 31st March, 1925. Dr. £ s. d. Cr. £ s. d. To Prison labour .. .. .. .. 1,524 00 By Credits for labour ... .. ... .. 1,298 5 5 Interest on capital .. .. .. 37 17 8 Sale of gravel .. .. .. . . 179 8 0 Depreciation reserve .. .. .. 42 2 0 Loss on working .. .. .. .. 126 6 3 £1,603 19 8 £1,603 19 8

B. —1 [Pt. iVj.

PRISONS DEPARTMENT—continued. PA PARC A BLOCKMAKING INDUSTRY. Working Account fob the Year ended 31st March, 1925. Dr. £s. ci. Cr. £ s. d. To Opening stocks .. .. .. .. 515 12 7By Sales ... .. .. .. .. 465 4 9 Cement purchased* .. .. .. 570 0 0 Closing stocks .. .. .. .. 167 7 0 Interest on capital .. .. .. 23 4 0 Net loss oji working .. .. .. 476 410 £1,108 16 7 £1,108 16 7 * Payment to Public Works Fund for supplies in previous years for public works, but used for industry purposes. POINT HALSWELL LABOUR CONTRACTS. Working Account for the Year ended 31st March, 1925. Dr. £s. d. Cr. £ s. d. To Prison labour .. .. .. .. 53 00 By Sales .. .. .. .. .. 75 11 4 Profit on contracts .. .. .. 22 11 4 £75 11 4 £75 11 4 WANGANUI LABOUR CONTRACTS. Working Account for the Year ended 31st March, 1925. Dr. £s. d. Cr. £ s. d. To Prison labour . . .. .. .. 353 0 0 By Sales metal .. .. .. .. 15 0 Profit on contracts .. .. .. .. 76 1 0 Sales Account .. . . .. .. 427 16 0 £429 1 0 £429 1 0 WAIKUNE SAMWILL. Working Account for the Year ended 31st March, 1925. Dr. Cr. £ s. d. £ s. d. To Opening stocks— £s.d.£s. d. By Sales of timber .. .. .. .. 2,575 15 0 Timber .. .. .. 542 710 Transfers to institutions .. .. .. 868 010 Working-bullocks .. .. 139 10 0 Closing stocks of timber .. .. .. 2,805 8 4 681 17 10 Working-bullocks .. .. .. 88 0 0 Working-expenses—• Net loss on working .. .. .. 20 18 0 Royalties .. .. .. 1,051 6 0 Benzine and mill-running charges 52 6 2 Cartage and railage .. .. 50 14 0 Machine parts and repairs .. 90 8 4 Tools and repairs .. .. 148 14 5 Lubricants .. .. .. 51 4 11 Fodder .. .. .. 489 3 11 Harness repairs, &c. .. .. 5 3 0 Sundry stores and expenses .. 186 18 6 Purchase of bullocks .. .. 5 0 0 2,130 19 3 j Plant destroyed by fire .. .. .. 133 0 0 Supervision .. .. .. .. 450 0 0 Prison labour .. .. .. .. 2,713 0 0 Depreciation on plant .. .. .. 112 1' 8 Interest on capital .. .. .. 137 3 5 £6,358 2 2 £6,358 2 2 WAIKUNE ROAD CONTRACTS. Working Account for the Year ended 31st March, 1925. Dr. Cr. £ s. d. To Sundry expenses — £s.d.£s. d. By Credits for contracts .. .. .. 11,317 17 1 Purchase of horses .. .. 122 18 0 Cartage to Hautu .. .. .. 408 6 6 Forage .. .. .. 604 10 6 Vehicles upkeep .. .. 210 10 6 Tools and repairs .. .. 48 12 11 Harness repairs and renewals .. 85 1 3 Sundries .. .. .. 47 6 10 Freight cartage .. .. 258 12 4 1,377 12 4 Supervision .. .. .. .. 300 0 0 Prison labour .. .. .. .. 3,590 0 0 Consumable stores used .. .. .. 1,406 12 11 Expense of maintenance by Hautu Prison .. 94 0 0 Interest on capital .. .. .. 17 0 4 Depreciation reserve .. .. .. 105 6 6 Net profit .. .. .. .. 4,835 11 6 £11,726 3 7 £11,726 3 7

B.—l [PT. IY].

PRISONS DEPARTMENT—continued. SEATOUN GRAVEL-PIT. Working Account for the Year ended 31st March, 1925. Dr. Gr. £ s. d To Working-expenses —• £ s. d. £ s. d. By Sale of gravel .. .. .. .. 2,003 9 2 Royalties .. .. .. 538 18 0 Motor-spirits, kerosene, &c. .. 2 2 4 Elevator expenses and repairs .. 101 14 8 Ironworks and sundries .. .. 17 12 1 Timber .. .. .. 23 19 5 Forage .. .. .. 18 1 2 Tools .. .. .. .. 4 8 3 — 706 15 11 Prison labour .. .. .. .. 785 0 0 Supervision .. .. .. .. 334 0 0 Interest on capital .. .. .. 13 2 Depreciation reserve .. .. .. 15 9 Profit on working .. .. .. 175 4 4 £2,003 9 2 £2,003 9 2 WELLINGTON BLOCKMAKING INDUSTRY. Working Account for the Year ended 31st March, 1925. Dr. £ s. d. Gr. £ s. d. To Repairs to machinery .. .. .. 410 6 By Sales .. .. .. . . .. 137 2 6 Prison labour .. .. .. .. 106 0 0 Profit on working .. .. .. .. 26 12 0 £137 2 6 £137 2 6 WI TAKO CONTRACTS. Working Account for the Year ended 31st March, 1925. Dr. £ s. d. Gr. £ s. d. To Prison labour .. .. .. .. 640 0 0 By Credits for labour .. .. .. .. 634 13 8 Loss on working .. .. .. .. 5 6 4 £640 0 0 £640 0 0 WAIKERIA CONTRACTS. Working Account for the YiJar ended 31st March, 1925. Dr. £ s. d. Cr. £ s. d. To Prison labour .. .. .. .. 917 0 0 By Credits for labour .. .. .. .. 939 15 5 Profit on working .. .. .. .. 22 15 5 £939 15 5 £939 15 5 WI TAKO BRICKWORKS. Working Account for the Year ended 31st March, 1925. Dr. £ s. d. Gr. £ s. d. To Opening stockß .. .. .. .. 1,098 16 6 By Sales of bricks .. .. .. .. 3,642 3 8 Working-expenses— £ s. d. Closing stocks, manufactured goods .. .. 2,068 11 6 Fuel .. .. .. 2,357 7 5 Partly manufactured goods .. .. 468 18 0 Railage and cartage .. .. 350 1 8 Loss on working .. .. .. .. 3,310 0 7 Horse-feed .. .. .. 184 9 4 Lubricants .. .. .. 55 0 7 Harness and dray repairs, &c. .. 28 0 5 Machine parts and repairs . . 52 10 0 Tools and repairs .. .. 96 0 5 Services of expert .... 72 18 4 Explosives .. .. .. 22 11 0 Rent of siding .. .. 6 5 0 Sundries .. .. .. 57 0 10 —— 3,282 5 0 Salaries of burners, foreman, and engineer .. .. . . .. 1,057 0 0 Prison labour .. .. .. .. 2,361 0 0 Depreciation on plant and buildings .. 708 16 3 Interest oil capital .. .. .. 981 16 0 £9,489 13 9 £9,489 13 9

B.—l [Pt. IYJ.

PRISONS DEPARTMENT— continued. QUARRIES. Working Account for the Year ended 31st March, 1925.

Dr. Auckland. Napier. New Plymouth. Totals. I Or. Auckland. Napier. New Plymouth. Totals. ■ { , | _J ' £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Opening stocks .. .. .. 5 15 0 37 10 0 242 0 0 285 5 0 By Sales .. .. .. .. 122,508 15.5 214 5 7 1,282 12 9 24,005 13 9 Horses.. .. . . .. 200 0 0 .. .. 200 0 0 Closing stocks .. .. .. ! 106 12 0 .. 169 10 0 276 2 0 Sundry expenses — Horses .. .. .. ! 150 0 0 .. .. 150 0 0 Machine parts and repairs .. 606 4 11 .. .. 606 4 11 Net losses .. .. .. ! .. 270 4 7 1,107 10 8 1,377 15 3 Fuel.. .. .. .. 1,469 18 3 .. 6 10 0 1,476 8 3 Forage .. .. .. 329 14 4 .. .. 329 14 4 Lubricants .. .. .. 101 3 5 . . .. 101 3 5 Explosives .. .. .. 339 12 6 .. 2 14 5 342 6 11 Tools and repairs .. .. 744 3 10 .. 3 14 1 747 17 11 Sundry stores, timber, &c. .. 267 0 6 .. 9 9 8 276 10 2 Repairs to siding .. .. 104 5 9 .. .. 104 5 9 Railage, &c. .. .. .. 732 18 1 .. 0 7 6 733 5 7 Blacksmithing, harness repairs .. 27 10 5 .. .. 27 10 5 Sundries .. .. .. .. 360 .. 360 Prison labour .. .. .. 7,858 0 0 442 0 0 2,284 0 0 10,584 0 0 Supervision .. .. .. 890 0 0 .. .. 890 0 0 Depreciation on plant and buildings 597 2 2 .. .. 597 2 2 Interest on capital .. .. 876 5 7 1 14 2 10 17 9 888 17 6 Profit .. .. .. .. 7,615 12 8 .. .. 7,615 12 8 22,765 7 5 484 10 2 2,559 13 5 25,809 11 0 22,765 7 5 484 10 2 2,559 13 5 25,809 11 0

B.—l TPt. IYI.

PRISONS DEPARTMENT— continued. Farms Working Accounts for the Year ended 31st March, 1925.

Dr. Invercargill. Paparua. Point Halswell. Waikeria. VV f Tako. Cr. j Invercargill. Paparua. | Point Halswell. j Waikeria. Wi Tako. To Opening stocks — £ s. d. £ s. d. £ s. d. £ s. cl. ! £ s. d. By Sales — £ s. d. £ s. d. £ s. d. £ s. d. £ s. p. Cattle .. .. .. 6,179 0 0 939 10 0 376 0 0 2,046 10 0 268 10 0. Milk and dairy-produee 2,083 8 7 823 5 6 159 6 11 3,436 5 3 Sheep .. .. .. 230 14 0 781 17 0 1 0 0 43 14 0 .. Sheep and wool .. .. 1,924 2 6 1,089 7 8 .. .. 1,036 3 6 Pigs .. .. .. 195 11 0 198 9 0 30 0 0 151 10 0 33 10 0 Pigs . .. .. 426 6 6 508 8 4 121 5 5 421 13 8 Horses .. .. .. 798 0 0 423 0 0 61 0 0 978 0 0 135 0 0 Cattle and hides .. .. 375 18 2 300 9 4 5 8 6 231 5 4 3 7 9 Unharvested crops .. 151 16 0 143 1 0 3 5 0 689 0 0 227 0 0 Horses .. .. .. .. .. .. 18 14 6 Stored crops .. .. 858 0 0 992 0 0 .. 980 0 0 .. General farm produce .. 11 13 5 6 1 7 .. 59 0 9 4 211 Vegetable-garden .. .. 178 18 10 204 1 8 .. 1,224 15 0 .. Crops and gardens.. .. 549 8 10 688 8 0 10 19 2 454 18 9 108 19 4 Sundry farm stores .. 114 9 4 304 19 3 87 12 10 296 7 9 .. Poultry and eggs .. .. .. 86 11 7 14 3 10 95 16 0 Loose tools .. .. 107 14 0 .. 5 0 0 160 7 6 .. Apiary produce .. .. .. .. .. 29 12 4 Bogs .. .. .. .. 700 .. .. .. Timber and firewood .. 274 6 10 .. .. .. 70 15 0 Poultry .. .. .. .. 32 18 0 14 5 0 46 19 6 .. Produce transferred and services Purchase live-stock — rendered to farms and inDairy cows .. .. 43 0 0 90 5 0 15 15 0 122 14 6 .. stitutions- — Sheep, lambs, &c. .. .. 1,124 18 3 312 8 0 .. 73 12 0 1,108 13 4 Milk, &c... .. .. 43 4 7 10 17 11 94 18 0 Pigs .. .. .. 30 9 3 17 3 0 32 8 0 45 13 0 .. Beef .. .. .. 733 7 2 455 3 3 .. 378 15 2 Beef-cattle .. .. 208 15 0 364 19 6 .. .. .. Mutton .. .. .. 35 11 5 .. .. 43 17 3 Working-horses .. .. .. .. 20 0 0 .. .. Vegetables .. .. 101 10 4 101 16 3 31 10 9 203 16 2 22 3 8 Poultry .. .. .. .. .. 0 17 0 .. .. Pork .. .. .. 855 550 2 16 9 7 15 8 Working-expenses and purchase General produce .. .. 149 9 5 100 8 7 .. .. 78 0 0 of farm stores — Timber and firewood .. 37 5 1 Milk-productio i .. .. 134 10 32 80 3119 20 197 .. Closing stocks — Sheep .. .. .. 38 10 11 18 18 6 .. .. 2 2 0 Cattle .. .. .. 2,940 0 0 313 10 0 205 0 0 2,288 0 0 136 0 0 Pigs .. .. .. 38 27 32 39 729 789 .. Sheep .. .. .. 970 0 0 1,848 2 6 .. 21 5 0 672 10 0 Cropping.. .. .. 179 17 9 843 11 4 .. 44 2 3 .. Pigs .. .. .. 93 0 0 285 15 0 30 0 0 241 5 0 67 0 0 Vegetable-garden, &c. .. 24 18 4 11 64 050 83 29 534 Horses .. .. .. 522 0 0 132 0 0 25 0 0 790 0 0 187 0 0 Beef-cattle .. .. 740 277 .. 0 17 0 .. Dogs .. .. .. .. 900 .. .. 700 Working-horses .. .. 2 12 6 .. .. .. .. Poultry .. .. .. .. 44 12 5 31 10 6 16 6 0 Farm, general .. .. 652 7 1 333 0 1 80 7 4 1,356 5 0 359 2 9 Beef-cattle .. .. .. .. 1200 3600 Poultry .. .. .. .. 072 6 18 1 75 00 .. Unharvested crops .. 141 17 0 244 15 10 .. 1,301 0 0 Apiary .. .. .. .. .. .. 030 .. | Stored crops .. .. 590 0 0 1,065 15 0 .. 868 0 0 Prison labour .. .. 5,532 0 0 2,635 0 0 369 0 0 4,465 0 0 430 0 0 Vegetable-garden .. .. 125 9 0 302 15 0 55 11 0 242 13 4 67 10 0 Supervision ' .. .. 1,283' 0 0 844 0 0 173 0 0 1,374 0 0 ( .. Orchard .. .. .. 67 8 0 40 0 0 .. 564 0 0 Rents of leasehold land .. 364 6 3 146 15 0 50 0 0 .. .. Nurseries .. .. 10 5 0 .. .. 480 12 6 Depreciation reserve .. 1,382 12 8 159 14 9 II 6 0 107 9 9 7 10 0 Sundry stores .. .. 26 10 0 461 14 6 1 12 6 132 0 2 Interest on capifel .. ., j 3,263 5 0 1,132 7 11 35 19 5 1,307 14 1 236 12 7 Apiary .. .. .. .. .. .. 124 16 9 Loose tools .. .. 3 13 0 32 4 10 .. 292 19 9 Sawmill .. .. .. 22 1 0 Net losses .. .. .. 10,858 2 6 2,047 3 9 583 9 10 2,920 16 1 352 il 10 |23,124 3 9 11,003 11 10 1,384 13 2 15,701 5 5 2,813 4 0 ! 23,124 3 9 11,003 11 10 1,384 13 2 15,701 5 5 2,813 4 0

B.—l [PT. IV

PRISONS DEPARTMENT— continued. Gross Income and Expenditure Account for the Year ended 31st March, 1925.

| Addington. Auckland. Hautu. j Invercargill. i Napier. Plymouth Paparua. Halswell Waikeria. Waikune. Wellington. Wi Tako. Minor Gaols. Wanganui. Total. ExpendituTB. ro Opening stocks— ' £ s. d. ! £ s. d. £ s. d. £ s. d. £ s. d. £ s d. £ s. d. £ s. d. £ s. d. £ s. d. £ 8. d. £ s. d. £ s. d. £ s. d. £ s. d. Rations, clothing, bedding, furniture, 568 2 8 I 5,295 13 5 514 5 2 4,673 17 7 286 6 7 918 9 11 1,777 1 7 936 10 6 1,937 2 0 1,604 18 10 1,663 13 11 1,600 1 2 663 13 5 329 3 9 22,769 0 6 and loose tools Sundry expenses — Salaries and allowances, uniforms, &e. 462 19 2 '13,854 7 8 1,399 9 8 8,367 4 5 794 11 8 2,168 3 5 3,823 1 5 1,233 11 8 4,929 12 3 2,318 12 10 6,129 1 1 2,100 12 4 1,749 1 8 920 6 4 50,250 15 7 Advertising, purchase of books, &e. . . 10 17 6 j 43 11 9 255 17 8 70 0 8 0 2 0 7 12 7 22 15 4 12 3 6 44 13 6 6 6 10 17 11 1 14 6 11 0 12 0 6 18 2 513 9 6 Clothing, bedding, and furniture, &c. .. 26 0 3 ! 3,253 17 1 .. 1,937 3 9 91 5 9 354 10 11 693 9 11 421 7 6 604 5 10 834 19 10 571 6 6 366 11 5 119 16 10 177 0 6 9,451 16 1 Gratuities to prisoners on discharge .. 3 12 0! 66 90 076 1 18 0 1 7 0 9 14 0 536 160 120 .. 19 19 0 0 14 6 181 14 96 127 10 1 Prisoners' industry earnings .. .. 70 11 1 1.301 2 6 14 18 2 891 12 9 40 12 9 148 1 6 320 17 2 168 7 7 317 4 2 425 19 4 342 17 6 224 5 2 236 19 4 23 10 6 4,526 19 6 Fuel, light, water, sanitary services, &c. 148 13 1 1,406 1 2 22 3 9 804 14 7 135 6 5 233 17 10 799 3 10 262 13 11 388 12 5 205 9 0 333 .2 5 235 14 8 443 9 5 96 6 7 5,515 9 1 Equipment and instructional work .. 1 18 11 I .. .. 79 1 6 0 2 10 . . 0 7 0 10 15 11 2 19 6 0 1 6 0 2 6 . . .. ■ ■ 95 9 8 Medicines and maintenance prisoners .. 22 4 5 300 8 2 3 6 8 93 8 5 31 19 5 48 14 3 39 11 11 24 2 9 54 17 0 40 14 0 98 14 7 36 16 4 59 2 5 2 11 1 856 11 5 Office fittings and requisites . . . . . . I 22 6 10 0 9 11 0 19 3 . . 0 16 0 2 0 9 . . 0 7 0 1 8 8 15 2 3 0 9 11 0 19 0 0 11 0 45 10 7 Postage, telegrams, printing and station- 11 15 5 127 5 9 37 17 7 67 0 2 7 16 10 24 9 11 52 16 4 16 17 5 61 1 3 118 8 10 36 6 11 69 1 1 25 15 5 12 9 10 669 2 9 ery, &c. Rations .. .. .. .. 117 17 9 i 6,320 1 9 916 9 7 2,585 1 4 299 1 2 717 16 4 1,725 16 0 556 4 0 1,330 12 0 2,246 4 11 1,339 15 5 978 16 5 1,754 10 10 382 1 9 21,270 9 3 Maintenance of buildings .. .. 19 11 7 778 17 9 102 13 0 140 7 2 47 8 5 489 12 10 334 14 6 27 10 11 243 9 2 484 7 6 257 12 3 51 2 8 202 18 10 208 13 4 3,388 19 11 Transport charges .. .. .. 25 14 5 912 12 1 226 6 8 704 1 4 32 16 4 132 1 6 307 8 5 86 15 9 458 1 11 297 15 3 1,527 16 3 96 18 4 130 12 11 158 16 6 5,097 17 8 Contingencies .. .. .. .. 10 80 .. 100 .. 100 .. .. 200 100 400 100 .. .. 20 80 921 15 7 28,397 9 6 2,980 0 2 15,743 13 4 1,482 10 7 4,336 11 1 8,127 6 1 2,821 16 11 8,438 18 0 6,981 8 6 10,693 7 9 4,176 9 9 4,725 6 9 2,003 15 1 101,830 9 1 Prisons labour .. .. .. 254 0 0 4,583 0 0 548 0 0 2,319 0 0 455 0 0 822 0 0 1,710 0 0 1,167 0 0 2,537 0 0 744 0 0 2,825 0 0 677 0 0 310 0 0 478 0 0 19,429 0 0 Garden Accounts — Opening stocks —Crops .. .. 22 0 0 267 3 4 .. .. i .. 103 0 0 .. .. .. .. .. .. .. •. 392 3 4 Opening stocks —Live-stock .. 19 5 0 .. .. .. j .. 29 15 0 .. .. .. 256 0 0 .. .. •. • • 305 0 0 Working-expenses .. .. .. 4 13 0 .. .. .. .. .. .. .. .. 20 14 9 .. .. .. •• 25 7 9 Prison labour .. .. 127 0 0 468 0 0 .. .. I 72 0 0 616 0 0 .. .. .. 25 0 0 .. ■■ 32 0 0 .. 1,340 0 0 Interest on capital .. .. .. 1 17 1 12 1 0 .. .. 5 19 7 .. .. .. 9 5 8 .. . • .. • • 29 3 4 174 15 1 747 4 4 .. .. 72 0 0 754 14 7 •• .. .. 311 0 5 -- .. 32 0 0 .. 2,091 14 5 Produce transferred from other prisons 10 1 1 1.056 1 11 152 14 5 443 18 5 45 16 2 177 15 5 349 18 7 90 10 8 383 19 11 426 11 9 314 8 9 294 19 0 32 4 11 98 12 9 3,877 13 9 and general store Depreciation reserve .. .. .. 334 4 1 4,039 5 3 105 12 0 1,679 18 10 83 6 3 199 19 8 1,708 15 1 259 2 11 1,702 15 8 192 2 3 717 7 0 521 18 6 626 17 1 111 4 2 12,282 8 9 Interest on capital .. .. .. 660 19 9 8,842 14 8 182 3 0 3,404 14 11 292 18 6 407 12 3 3.597 12 6 468 19 1 2,067 14 6 193 15 1 2,327 10 3 901 15 8 1,640 17 5 216 1 7 25,205 9 2 Proportion of overhead burden .. 36 9 4 1,222 0 3 92 13 3 573 6 0 58 10 4 165 5 4 380 4 2 159 5 10 314 0 5 230 8 7 311 4 9 183 16 5 107 17 9 93 9 4 3,928 11 9 1,041 14 3 15,160 2 1 533 2 8 6,101 18 2 480 11 3 950 12 8 6,036 10 4 977 18 6 4,468 10 6 1,042 17 8 3,670 10 9 1,902 9 7 2,407 17 2 519 7 10 45,294 3 5 2,960 7 7 54,183 9 4 4,575 8 0 28,838 9 1 2,776 8 5 7,782 8 3 17,650 18 0 5,903 5 11 17,381 10 6 10,684 5 5 18,852 12 5 8,356 0 6 8,138 17 4 3,330 6 8 191,414 7 5 Income. ■ — ■ — —: - «—- -- By Rent of cottages . . . . . . 31 10 9 45 15 0 . . 10 0 I) 65 0 0 . . 27 10 0 . . 12 10 0 . . 250 4 2 .. . . 442 9 11 Sundry sales.. .. .. .. .. .. .. .. 129 0 1 .. .. 25 7 8 3 17 2 10 9 0 .. 168 13 11 Garden accounts — Closing stocks —Crops, vegetables .. 29 0 0 179 13 4 .. .. 3 0 0 92 0 0 . ■ .. .. .. .. .. .. . • 303 13 4 Closing stocks —Live-stock .. 20 15 0 .. .. .. ' .. 37 8 0 ■. .. .. 420 0 0 ■ • ■ ■ ■ ■ ■ ■ 478 3 0 Produce transferred to other institutions 14 13 4 219 0 10 .. .. 9 15 2 58 19 10 •• •• .. 83 19 6 .. ■■ 386 8 8 Closing stocks— Rations, clothing, bedding, 519 1 2 5,311 3 9 934 8 7 4,909 6 0 204 3 9 1,111 2 10 1,710 4 8 852 18 7 1,715 2 6 1,699 4 4 1,700 15 10 1,762 5 3 444 8 9 389 12 6 23,263 18 6 furniture, loose tools Cost of institutional upkeep, carried down 2,345 7 4 |48,427 16 5 3,640 19 5 23,919 3 1 2,494 9 6 6,353 17 6 15,913 3 4 5,050 7 4|15,653 18 0 8,455 13 11 16,897 15 3 6,593 15 3 7,683 19 7 2,940 14 2 166,371 0 1 2,960 7 7 ;54,183 9 4 4,575 8 0 [28,838 9 1 2,776 8 5 7,782 8 3 17,650 18 0 5,903 5 11 |l7,381 10 6 10,684 5 5 18,852 12 5 8,356 0 6 8,138 17 4 3,330 6 8 191,414 7 5 Cost of institutional upkeep per prisoner 203 15 0 i 126 11 7 126 13 4 ! 133 7 4 136 3 2 123 1 0 I 133 18 5 101 12 7 I 159 17 10 117 4 0 174 4 0 114 7 10 231 2 6 101 8 0 135 10 9 per annnm i ! 1

B.—l [Pt. IV]

PRISONS DEPARTMENT— continued. Net Income and Expenditure Account foe the Year ended 31st March, 1925.

I Addington. Auckland. Hautu. | Invercargill. Napier. Plymouth Paparua. Halswell Waikeria. Waikune. Wellington. Wi Tako. Minor Gaols, j Wanganui. Total. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Cost institutional upkeep, brought down 2,345 7 4 48,427 16 5 3,640 19 5 23,919 3 1 2,494 9 6 6,353 17 6 15,913 3 4 5,050 7 4 15,653 18 0 8,455 13 11 16,897 15 3 6,593 15 3 7,683 19 72,940 14 2 166,371 0 1 Losses on industries — Bootmaking .. .. .. .. .. .. 226 6 3 .. .. .. .. .. .. .. .. .. .. 226 6 3 Brickmaking .. .. .. .. .. .. • • • • • • • • • • • • •. • • 3,310 0 7 .. .. 3,310 0 7 Blockmaking .. .. .. .. .. .. • • • • • • 476 4 10 . . .. .. .. .. .. .. 476 4 10 Farms .. .. .. .. .. -• •• 10,858 2 6 .. .. 2,047 3 9 583 9 10 2,920 16 1 .. .. 352 11 10 .. .. 16,762 4 0 Matmaking .. .. .. .. 166 .. .. •• •• •• •• .. .. .. .. .. .. 166 Quarries .. .. .. .. .. .. -• •• 270 4 7 1,107 10 8 .. .. .. .. .. .. .. .. 1,377 15 3 Sawmills .. .. . • • . . • • • • • • • • • • • • • • • • • 20 18 0 . . .. .. .. 20 18 0 Developmental Account .. .. .. .. 763 4 0 .. . • • • .. .. .. • .. .. .. .. 763 4 0 Labour contracts .. .. .. .. .. .. 126 6 3 .. .. .. .. .. .. 115 15 5 5 6 4 .. .. 247 8 0 Net profit on institutional working .. .. .. .. .. • • • • .... .. 4,437 19 7 .. .. .. .. 4,437 19 7 2,345 7 4 43,429 2 11 4,404 3 5 35,129 18 1 2,764 14 1 7,461 8 2 18,436 11 11 [5,633 17 2 18,574 14 1 12,914 11 6 17,013 10 8 'l0,261 14 0 7,683 19 7 2,940 14 2 193,994 7 1 Income. By Prison labour .. .. .. 381 0 0 17,693 0 0 2,252 0 0 14,915 0 0 1,029 0 0 3,722 0 0 10,318 0 0 1,589 0 0 7,966 0 0 8,079 0 0 7,471 0 0 5,022 0 0 342 0 0 831 0 0 81,610 0 0 Profits on industries —- Bootmaking .. .. .. .. 19 7 11 .. .. .. .. .. .. .. .. .. .. .. .. 19 7 11 Blockmaking .. .. .. .. 1,057 10 0 .. .. .. •• .. .. •• .. 26 12 0 .. .. .. 1,084 2 0 Mail-bag repairs .. .. .. .. 628 18 11 .. • • • • • - • • • • • • • • • • .. .. .. 628 18 11 Quarry .. .. .. .. .. 7,615 12 8 .. •• .. •• •• .. .. .. 175 4 4 .. .. .. 7,790 17 0 Tailoring .. .. .. .. .. 876 18 3 .. .. • • • • . • .. • • .. .. .. .. ... 876 18 3 Labour contracts .. .. .. .. .. .. .. .. • • .. 22 11 4 22 15 5 .. .. .. .. 76 1 0 121 7 9 Road contracts .. .. .. .. .. .. •• •• •• •• •• •• 4,835 11 6 .. .. .. 4,835 11 6 Net cost institutional upkeep .. 1,964 7 4 20,537 15 2 2,152 3 5 20,214 18 1 1,735 14 1 3,739 8 2 8,118 11 11 4,022 5 10 10,585 18 8 .. 9,340 14 4 5,239 14 0 7,341 19 7 2,033 13 2 97,027 3 9 2,345 7 4 48,429 2 11 14,404 3 5 135,129 18 1 2,764 14 1 7,461 8 2 18,436 11 11 5,633 17 2 18,574 14 1 12,914 11 6 17,013 10 8 il0,261 14 0 7,683 19 7 2,940 14 2 193,994 7 1 Net cost of institutional upkeep per 170 13 2 53 13 8 74 17 10 j 112 14 2 94 13 7 j 72 S 5 68 8 2 80 18 10 108 2 7 61 11 0 96 5 10 i 90 18 0 220 16 7 70 2 6 79 0 9 prisoner per annum ill profit

b.—i rp T . iYi.

PRISONS DEPARTMENT—continued. Other Administrative Expenses Account foe the Year ended 31st March, 1925. Dr. £a. d. Cr. £ s . d. To Crimes Amendment Acts— By Balance.. .. ~ .. .. 8,886 14 3 Administrative expenses .. .. .. 408 14 1 Payments to prisoners' dependants .. 7,082 14 3 Probation Branch .. .. .. .. 567 5 11 Compassionate allowance .. .. .. 828 0 0 £8,886 14 3 £8,886 14 3 Balance-sheet as at 31st March, 1925. Liabilities. £s.d. I Assets. £ s. d. Capital Account .. .. .. .. 760,527 15 10 Land .. .. .. .. .. ]50,070 19 4 Depreciation Reserve Account .. .. 54,110 15 2 Leasehold .. .. .. .. 15,995 15 10 Sundry creditors .. .. .. .. 9,128 17 0 Buildings .. .. .. .. .. 515,835 19 8 Suspense Account— £s. d. Fixed plant .. .. .. .. 28,444 17 4 Sundry stores, &e. .. 711 11 10 Loose tools .. .. .. .. 2,965 5 2 Sawmill fire, Waikune .. 729 14 7 Furniture and fittings .. .. .. 9,689 17 7 — 1,441 6 5 Clothing and bedding .. .. .. 14,409 17 7 Treasury Adjustment Account_ .. .. 121,788 7 7 Arms and accoutrements .. .. .. 803 17 0 Library and school books .. .. .. 759 14 10 Motor-vehicles .. .. .. .. 4,316 11 4 Lighters .. .. .. .. .. 1,064 0 0 Implements and machinery .. .. .. 9,222 14 9 Farm loose tools .. .. .. .. 537 10 8 Live-stock .. .. .. .. 13,269 19 5 £ s. d. Crops unharvested .. .. 1,892 12 10 Crops stored .. .. 3,541 15 0 5,434 7 10 Gardens .. .. .. .. .. 2,401 17 6 Sundry farm stores, dairy accessories, &c. .. .. .. .. 762 10 II Stocks in trade .. .. 15,272 19 2 Stocks in general store .. 1,185 0 8 Stocks in local stores .. 6,201 17 8 22,659 17 6 Shares and debentures .. .. .. 211 5 2 Band instruments .. .. .. .. 230 0 0 Stamps and stationery .. .. .. 86 12 3 Sundry debtors .. .. .. .. 10,082 10 4 Accounts paid in advance .. .. .. 94 0 5 Demolition Accounts— Lyttelton .. .. 30,265 13 3 Wellington .. .. 5,905 7 11 36,171 1 2 Income and Expenditure Accounts (Balances) — Institutional .. .. 84,745 3 1 Industries .. .. 7,844 1 1 Other administrative expenses 8,886 14 3 101,475 18 5 £946,997 2 0 £946,997 2 0 Note.—The following charges are included in the accounts for which the Department possesses no parliamentary appropriation: (a) Rental value as assessed by the Justice Department; (b) interest at 4J per eent. on capital as at Ist April, 1924. The cost of erection and maintenance of buildings, and the expenses of developing pumice lands reflected therein, are appropriated in votes under the control of the Public Works Department. W. Taylor, Acting Accountant. 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, subject to the above departmental notes, except —(1.) No charge for administration has been made against the various working accounts ; (2) certain audit requirements as to the basis of the assessed charge for prison labour, supervision charges, and for standard valuation of live-stock, &c., have been communicated to the Department.—G. F. C. Campbell, Controller and Auditor-General.

11— B. 1 [PT. IY].

8.-l [PT. IV].

PUBLIC SERVICE COMMISSIONER'S OFFICE. Income and Expenditure Account for the Year ended 31st March 1925. gg Expenditure. £ s. d. £ s. d. Income. . £ s. d. To Permanent charges .. .. .. 2,442 0 0 By Examinations .. .. .. .. 181 4 4 Appropriations— • Balance .. .. .. .. .. 9,529 15 0 §| Advertising .. .. 291 18 8 Appeal Board .. .. 771 17 0 Contingencies .. .. 58 9 7 Office fittings and requisites .. 20 10 6 Postages and telegrams .. 129 6 11 Printing and stationery .. 252 5 3 Salaries .. .. .. 4,810 12 2 Telephone services .. .. 1112 9 Travelling expenses .. .. 360 18 11 6,807 1 9 Rent .. .. .. .. 390 0 0 Depreciation .. .. .. .. 71 17 7 £9,710 19 4 £9,710 19 4 £ s. d. £ s. d. To Balance brought down .. .. .. 9,529 15 0 By Excess of expenditure over income .. .. 9,594 810 Interest on capital (4 J percent. 0n£1,437 lis. 9d.) 64 13 10 £9,594 8 10 £9,594 8 10 Note.—The following charges are included for which the Department possesses no parliamentary appropriation : (]) Rental value as assessed by Post and Telegraph Department; (2) interest at 4| per cent, on capital as at Ist April, 1924. Balance-sheet as at 31st March, 1925. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Capital Account .. .. .. .. 1,437119 Office furniture .. .. .. 1,43711 9 Treasury Adjustment. Account .. .. 7,348 6 6 Additions during year .. .. 2 3 8 Sundry creditors .. .. .. .. 2,008 14 8 1,439 15 5 Depreciation Reserve .. .. .. .. 300 7 7 Stationery on hand .. .. .. 50 10 0 Official stamps on hand .. .. .. 10 6 3 Excess of expenditure over income .. .. 9,594 8 10 £11,095 0 6 £11,095 0 6 28th July, 1925. A. C. Turnbull, Secretary, Public Service Commissioner. 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, subject to the above departmental note.' —G. F. C. Campbell, Controller and Auditor-General.

B.—l TPT. IYI

RANGITAIKI LAND DRAINAGE ACCOUNT

Revenue Account as at 31st March, 1925. Dr. £s. d. Or. £ s. d. To Interest on debentures .. .. .. 21,447 19 2By Rates levied .. .. .. .. 28,414 14 1 Administration expenses .. .. .. 289 7 0 Penalty on overdue rates .. .. .. 2,184 15 5 Remission of rates .. .. .. 2,187 7 7 Accrued rents .. .. .. .. 119 3 0 Principal contained in rates, transferred to " Thirds" .. .. .. .. 18 14 6 Suspense Account .. .. .. 6,485 0 0 Interest on investments .. .. .. 34 10 5 Balance transferred to Drainage Works Account 362 3 8 £30,771 17 5 £30,771 17 5 Receipts and Payments Account for the Year ended 31st March, 1925. Receipts. £s. d. Payments. £ s. d. To Cash in Public Account, Ist April, 1924 .. 1,148 7 2 By Drainage-works, stop-banks, clearing channels, Debentures issued under— £ s. d. and other expenditure incidental to drainage Rangitaiki Land Drainage operations .. .. .. .. 23,057 15 8 Amendment Act, 1913, Engineering and administration expenses .. 1,087 12 2 and Finance Act, 1923, Travelling-expenses .. .. .. 75 1 2 sections .. .. 27,100 0 0 Legal expenses .. .. .. .. 93 17 0 Rangitaiki Land Drainage Plant and machinery .. .. .. 27 13 1 Amendment Act, 1913, Loose tools .. .. .. .. 30 5 11 and Finance Act, 1924, Material and stores .. .. .. 2,020 10 3 section 5.. .. 10,000 0 0 Fuel .. .. .. .. .. 3,519 510 37,100 0 0 Refund of rent .. .. .. .. 2 0 0 Rates paid as remission from , Refund of overpaid rates .. .. .. 0 14 10 Consolidated Fund under sec- Interest on debentures .. .. .. 20,915 7 4 tion 14, Appropriation Act, Balance at 31st March, 1925-— £ s. d. 1924— Cash .. .. .. 42,013 7 2 Year 1921-22 .. .. 15,314 510 Investment Account .. 7,000 0 0 Year 1922-23 . . .. 20,254 12 8 49,013 7 2 Year 1923-24 .. .. 23,063 13 9 58,632 12 3 Rents .. .. .. .. 121 9 8 " Thirds ".. .. .. . . 18 14 6 Proceeds from transfers of plant to other works 1,479 18 9 Rates — £ s. d. 1917-18 .. .. 1 16 8 1918-19 .. .. 2 3 1 1919-20 .. .. 14 4 9 1920-21 . . .. 13 18 7 1921-22 .. .. 29 18 8 1922-23 . . .. 54 14 4 1923-24 .. .. 1,079 18 11 1924-25 .. .. 6 7 1 Suspense Account .. 0 7 0 1,203 9 1 Sundries .. .. .. .. 138 19 0 £99,843 10 5 £99,843 10 5 Balance-sheet as at 31st March, 1925. Liabilities. £s. d. Assets. £ s. d. £ s. d. Loan Account .. .. .. .. 510,000 0 0 Drainage - work (expenditure in Unpaid purchase-money—Sundry Natives .. 210 1 1 connection therewith), including Suspense Account .. .. .. .. 8,486 16 1 wages, supplies, administration Sundry creditors .. .. .. .. 2,620 14 2 and engineering expenses, and Consolidated Fund, for interest, &c., paid .. 4,932 11 7 depreciation of plant.. .. 449,456 16 7 Interest on debentures unpaid.. .. .. 5,157 18 4 Less principal contained in Suspense Account—Principal contained in rates rates levied to 31st March, levied for year to 31st March, 1925 .. .. 6,485 0 0 1924 .. .. .. 22,461 12 3 426,995 4 4 Plant and machinery .. .. .. 26,280 19 3 Live-stock .. .. .. .. .. 64 10 0 Loose tools .. .. .. . .. 563 11 7 Buildings .. .. .. .. .. 1,458 19 0 Material and stores .. .. .. .. 594 19 6 Fuel .. .. .. .. .. 349 18 6 Sinking Fund investments held by Public Trustee 904 5 4 Land for Settlements Account.. .. .. 20 0 0 Sundry debtors— For rates .. .. .. .. 31,580 6 9 For rents .. . . .. .. 7 15 4 For interest on investments .. .. 34 10 5 Miscellaneous .. .. .. .. 24 14 1 Cash in Public Account, 31st March, 1925 ~ ..£42,013 7 2 Cash in Investment Account .. 7,000 0 0 ■■ - ■■ ■ 49,013 7 2 £537,893 13 £537,893 1 3 18th May, 1925. 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 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 amount shown in Suspense Account (£6,485) should, in the opinion of the Audit Office, be specifically invested.—G. F. C. Campbell, Controller and Auditor-General.

B.- l TPt. I V].

REPATRIATION DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1925. Expenditure. £ s. d. Income. £ p. d. To Training .. .. .. .. 618 14 8 By Rent of buildings sublet .. .. .. 310 15 4 Transportation .. .. .. .. 36 10 0 Postage and telegrams, stamps returned .. 31 0 0 Legal fees .. .. .. .. 1130 Excess of expenditure over income for year Postage and telegrams .. .. .. 28 2 5 (carried down) .. .. .. .. 54,711 12 11 Printing and stationery .. .. .. 5 0 7 Salaries .. .. .. .. 1,409 14 11 General expenses .. .. . . 81 17 6 Advertising .. .. .. .. 2 0 6 Rent .. .. .. .. .. 159 10 0 Administration expenses of State Advances Department .. .. .. .. 5,799 9 7 Depreciation on buildings .. .. .. 140 0 0 Losses on realization of office furniture and fittings .. .. .. .. 15 14 5 Interest Account—Net loss transferred .. 43,845 17 11 Loss on realization, Ruakura buildings .. 2,909 2 9 £55,053 8 3 £55,053 8 3 £ s. d. To Balance from previous year .. .. 759,242 311 By Recoveries for 1922-23 not credited until £ s. d. Balance (brought down) .. .. .. 54,711 12 11 1924-25 .. 319 9 3 Total excess of expenditure over income .. 813,634 7 7 £813,953 16 10 £813,953 16 10 Interest Account for the Year ended 31st March, 1925. £ s. d. £ s. dTo Interest charged on capital, 4J per cent, on By Interest charged on loans .. .. .. 6,494 710 £1,121,374 Is. 6d. .. .. .. 50,461 16 7 Interest on temporary investments .. .. 13 5 3 Adjustment, 1923-24 .. .. .. 16 14 5 Interest on loan to Moa Farm Association .. 125 0 0 Net loss to Income and Expenditure Account 43,845 17 11 £50,478 11 0 £50,478 11 0 Balance-sheet as at 31st March, 1925. Liabilities. Assets. Capital Account— £ s. d. Loans Investment Account— £ s. d. £ s. d. Advances from War Expenses Ac- Principal outstanding .. .. 492,135 6 11 count to 31st March, 1924 .. 1,196,192 4 11 Less— £ s. d. Less net repayments, 1924-25 .. 74,818 3 5 Reserve for bad debts 26,012 0 10 Suspense adjustments 186 1 6 1,121,374 1 6 26,198 2 4 Treasury Adjustment Account .. 181,107 8 4 465,937 4 7 Sundry creditors .. .. .. 2 2 0 Sundry debtors —Interest on loans .. .. .. 11,321 510 Depreciation reserve for buildings .. 560 0 0 Sundry debtors—Miscellaneous .. .. .. 918 17 0 Receipts by State Advances not Loan Account—Sale of Moa Assets .. .. .. 2,500 0 0 allocated .. .. .. 201 19 2 Buildijigs, Avonhead .. .. .. .. 3,202 17 6 •Writings off in Suspense, as per contra 16,832 10 8 Cash in hands of State Advances Department .. .. 5,730 18 6 Asset Accounts in Suspense (representing losses on realization of assets required to be written off) — £ s. d. Technical equipment .. .. 1,623 19 3 Moa buildings and equipment .. 5,048 5 2 Avonhead equipment .. .. 772 8 7 Loans and interest .. .. .. 5,654 16 10 Office furniture and fittings .. .. 823 18 1 Ruakura buildings .. .. .. 2,909 2 9 16,832 10 8 Excesf of expenditure over income— Balance as at Ist April, 1924.. .. 759,242 3 11 Less adjustment .. .. .. 319 9 3 758 922 14 8 Net expenditure for 1924-25 .. .. 54,711 12 11 — — 813,634 7 7 £1,320,078 1 8 £1,320,078 1 8 E. Riddle, Accountant. I hereby certify that,the Interest 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 "jKrsition'UH"disclosed thereby except that the accounts include'chargeslor interest for which the Department possesses no parliamentary appropriation.—G. F. C. Campbell, Controller and Auditor-General.

B—l [Pt. IV].

ROTORUA COLLEGE AND GRAMMAR SCHOOL DEPOSIT ACCOUNT. Revenue Account for the Year ended 31st March, 1925. Dr. £ s. d. Cr. £ s. dTo Balance transferred to accumulated funds .. 1,023 3 8 By Accrued rent .. .. .. .. 928 3 8 Interest on investments .. .. .. 95 0 0 £1,023 3 8 £1,023 3 8 Receipts and Payments Account for the Year ended 31st March, 1925. Receipts. £ s. d. Payments. £ s. d. To Cash in Public Account, Ist April, 1924 .. 2,891 811 By Refunds of Revenue .. .. .. 10 0 0 Rents .. .. .. .. .. 926 19 1 Cash in Public Account, 31st March, 1925 .. 4,543 16 0 Interest on investments .. .. .. 95 0 0 Annual instalment of amount overpaid to Secondary Education Endowment Account ... 640 8 0 £4,553 16 0 £4,553 16 0 . ' i lIJ in .1 I iIII Ml « ■ in i — i ■ i| Balance-sheet as at 31st March, 1925. Liabilities. £ s. d. Assets. £ s. d. Capital Account .. .. .. .. 18,325 0 0 Endowment land .. .. .. .. 18,325 0 0 Rents, &c., charged in advance .. .. 231 19 10 Sundry debtors for rent .. .. .. 268 12 1 Accumulated funds— £ s. d. Overpayments to secondary schools being repaid Balance at Ist April, 1924 .. 8,703 11 10 by annual instalments .. .. .. 5,123 4 0 Transfer from Revenue Account 1,023 3 8 Interest accrued but not due on investments .. 23 3 3 9,726 15 6 Cash in Public Account .. .. .. 4,543 16 0 £28,283 15 4 £28,283 15 4 26th September, 1925. 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 Balance-sheet have been duly examined and compared with the copies of journal entries of the District Lands Office, Auckland, and correctly state the position as disclosed thereby. —G. F. C. Campbell, Controller and Auditor-General.

B—l [PT. IY]...

CROWN'S PROPORTION OF SPECIAL COAL RATE COLLECTED BY THE GREYMOUTH HARBOUR BOARD UNDER SECTION 12, GREYMOUTH HARBOUR BOARD ACT, 1884. Income and Expenditure Account to 31st March, 1925. Expenditure. £ s. d. Income. £ s. d. To Amount applied in reduction of Government By Coal rate received .. .. .. 29,342 0 0 loan to Harbour Board in terms of section 37, Collections in hands of Board .. .. 6,145 2 1 Finance Act, 1921. .. .. .. 29,342 0 0 Amount collectable outstanding .. .. 110 18 0 Interest at 5 per cent, on capital liability .. 167,016 0 11 Excess of expenditure over income.. .. 160,760 010 £196,358 0 11 £196,358 0 11 Balance-sheet as at 31 st March, 1925. Liabilities. £ s. d. Assets. £ s. d. Capital liability .. .. .. .. 141,639 1 0 Collections in hands of Board .. .. 6,145 2 1 Interest due and unpaid .. .. .. 167,016 011 Amount collectable outstanding .. .. 110 18 0 Treasury Adjustment Account .. .. 141,639 1 0 Excess of expenditure over income .. .. 160,760 010 £308,655 1 11 £308,655 1 11 14th. December, 1925. A. D. Park, Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and the Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IV.]

STATE FOREST SERVICE. Receipts and Payments Account for the Year ended 31st March, 1925. Receipts. Payments. To Cash in hand, 1st April, 1924— £ s. d. £ s. d. £ s. d By Loan charges— £ s. d. £ s. d. £ s. d. In Treasury Stamp Duties Suspense Account 93 11 9 Recoupment of management charges on conIn Post Office .. .. .. .. 3,212 5 10 ' solidated stock .. .. .. 2 11 7 3,305 17 7 Stamp duty on transfers.. .. .. 82 14 11 In Public Account .. .. .. 10,913 16 10 85 6 6 In Investments Account.. .. .. 144, 700 0 0 Interest on loans .. .. .. .. 23,157 6 7 155,613 16 10 Sinking fund .. .. .. .. 893 0 10 ■ — 158,919 14 5 — 24,050 7 5 Interest on securities invested .. .. .. .. 6,726 12 0 National Endowment Account .. .. 12,611 11 7 Debentures issued, Selwyn Settlement .. .. .. 100,000 0 0 Lands for Settlement Account— Selwyn SettleForest receipts— ment .. .. .. .. 100, 000 0 0 National endowment .. .. .. 11,247 10 6 — 112,611 11 7 Timber-sales .. .. .. .. 124,917 18 3 Transfer to Deposit Account on account of Timber royalties .. .. .. 5,426 14 11 Native owners, Lot 3, Whangamarino Parish .. 459 8 6 Timber trespass .. .. .. 239 6 3 137,206J14 0 Leases—Grazing .. .. .. 2,251157 Leases—Sawmill-sites .. .. .. 663 17 10 Leases—Building-sites .. .. .. 1110 0 Leases—Industrial .. .. .. 576 13 3 Capital chargesLicense and transfer fees.. .. .. 170 7 6 Sub - II.—General development of State forestsMiscellaneous .. .. .. .. 107 3 3 Buildings .. .. .. .. 506 17 5 Permits Grazing .. .. .. 92 18 0 Motor-vehicles, field and office equipment .. 1,437 5 3 Permits—Miscellaneous .. .. .. 732 10 6 Forest atlas .. .. .. .. 299 5 1 Kauri-gum .. .. .. .. 763 15 1 Roads, trails, and telephone-lines .. .. 345 12 2 Fees for inspections .. .. .. 323 18 2 Demarcation .. .. .. .. 359 6 7 Interest on overdue promissory notes .. 120 4 11 Salaries .. .. .. .. 236 14 7 Rental on houses .. .. .. 42 14 0 3,185 1 Opossum revenue .. .. .. 2,784 12 2 Sub. III.— Forest- fire prevention— Equipment and protection improvements .. .. 151 8 8 150,473 10 2 „ , T „ ,. . Less adjustments, Lands and Survey .. 295 12 10 , "Reference library™ 98 2 10 Nurseries and plantations- ' Photographic equipment 1 17 3 Trees .. .. ... .. 8,704 6 11 100 ° 1 Seeds .. .. .. .. 970 2 11 g u b y— Forest research— Firewood and poles .. .. .. 149 10 7 Forest experimental station, Westland .. 1,499 13 10 Grazing .. .. .. .. 510 13 0 Salaries .. .. .. .. 26 18 6 Rental of houses .. .. .. 656 8 6 Timber testing and ecological equipment .. 249 4 6 Sheep and wool .. .. .. 14 10 0 1,775 16 10 Miscellaneous .. .. .. 285 1 7 11,290 13 6 Sub. VI.— General afforestation— 161,468110 10 Nurseries and plantations planting.. .. 47,939 15 6 Recoveries of expenditure and credits-in-aid— Salaries (afforestation) .. .. .. 9,343 10 7 Sub. I.—Salaries .. .. .. .. 478 0 11 Land for extension of nurseries and plantations 476 10 0 Sub. II.-—General Development of State Sand-dune reclamation .. .. .. 2,317 18 1 Forests— Temporary assistance .. .. .. 766 8 8 Destruction of pigs .. .. .. 390 0 0 60,844 2 10 Sale of motor-car .. .. .. 156 0 11 Sub. VII.— Acquisition of indigenous forests— Timber-cruising .. .. .. 132 19 4 Purchase of part Runanga 2a Block and other Sundries .. .. .. .. 69 13 1 lands .. .. .. .. .. 5,992 16 4 748 13 4 72,049 5 10

B.—l [Pt. IV!.

STATE FOREST SERVICE— continued. Receipts and Payments Account foe the Yeae ended 31st March, 1925— continued. Sub. III.—Forest-fire prevention— Receipts. £ s. d. £ s. d. Payments. £ s. d. £ s. d. £ s. d. Sundries .. .. .. .. .. 36 3 0 Operation and maintenance charges—• Sub. IV.—Educational— Salaries .. .. .. .. .. 22,299 8 1 Sundries .. .. .. .. ... • • 0 19 0 Sub. II.— General development of State forests—■ Sub. V.—Forest research— Communication expenses, printing and staSundries .. .. .. . • • • . • 9 2 10 tionery .. .. ., .. 1,654 0 0 Sub. VI.—General afforestation — Fiscal management expenses .. .. 66 11 5 Nurseries and plantations .. .. .. .. 868 10 8 Forest and grazing reconnaissance, timber 2,141 9 9 cruising and appraisal, policing patrol, and maintenance .. .. .. .. 5,718 13 4 Destruction of wild pigs .. .. .. 490 13 7 Office rent, heating, lighting, &c. .. .. 2,323 17 11 Legal expenses .. .. 227 4 10 Temporary assistance and overtime .. 2,012 16 11 Transportation expenses and upkeep of motorvehicles .. .. .. .. 959 0 7 Travelling-expenses and transfer of officers .. 1,808 14 2 15,261 18 9 Sub. III.— Forest-fire preventionCommunication and locomotion expenses .. 406 6 11 Wages, Sue. .. .. .. .. 1,036 16 2 — 1,443 3 1 Sub. IV.— Educational— Forest exhibits .. .. .. .. 83 5 3 Photographic records .. .. .. 117 0 8 Departmental bulletins and professional publications .. .. .. .. 390 13 4 Rangers' Instruction School .. .. 238 3 6 ■ — 829 2 9 Sub. V.— Forest research— Forest ecology .. .. .. .. 998 2 2 Silvicultural management studies .. .. 762 1 5 Utilization and timber testing .. .. 1,087 5 11 2,847 9 6 Sub. VI.— General afforestation— Preparation of planting- plans and forest-extension .. 1,196 4 1 Sub. VII.— Acquisition of indigenous forests— Yearly rent, Otanewainuku Survey District .. .. 74 0 0 Sub. VIII.— Grants and subsidies— Secretary of Forestry's expenses, Australian Forestry Conference .. .. .. 69 11 1 Grant to Rangitikei County Council .. 98 0 0 Subsidy, Invercargill Borough Council .. 89 9 3 257 0 4 Cash balances at 31st March, 1925— 44,208 6 7 In Post Office .. .. .. .. .. 6,392 9 9 In Public Account .. .. .. .. 4,399 10 10 In Investment Account .. .. .. .. 165,000 0 0 175,792 0 7 £429,256 7 0 £429,256 7 0 Uote.—The receipts include amounts received by the Post Office before the close of the financial year, but not paid into the Public Account until after the 31st March, 1925. E. Phillips Tuenee, Secretary of Forestry. 5th June, 1925. A. W. Gyles, Accountant. I hereby certify that the statement of receipts and payments has been duly examined and compared with the relative books and documents submitted for audit, and correctly states the position disclosed thereby.— G. F. C. Campbell, Controller and Auditor-General.

B.— 1 [Pt. IV].

STATE FOREST SERVlCE—continued. Income and Expenditure Account for the Year ended 31st March, 1925. (Accounts of Nurseries and Plantations are separately shown.) Expenditure. Income. £ s. d. £ s. d. £ s. d. £ s. d. To Salaries* .. .. .. .. 17,602 0 5' By TimberGeneral management of State Royalties .. .. 7,004 15 9 forests— Sales .. .. . . 121,887 1 3 Communication expenses, Trespass .. . . 254 10 0 printing and stationery, &c. 1,784 11 7 129,146 7 0 Destruction of wild pigs . . 229 7 5 Leases— Fiscal management expenses.. 78 13 0 Grazing.. .. .. 1,380 4 3 Legal expenses .. .. 143 7 7 Sawmill-sites .. .. 492 7 10 Timber cruising, grazing, and Industrial .. .. 443 8 5 forest reconnaissance, &c. .. 8,293 9 7 — — 2,316 0 6 Office rent, lighting, &c. .. 2,470 19 6 Permits— Temporary assistance .. 1,926 I 11 Miscellaneous .. .. 581 14 9 Transportation expenses and Grazing .. .. .. 86 13 6 upkeep of motor-vehicles .. 1,020 12 11 668 8 3 Travelling-expenses (unallotted) 1,640 14 11 License, lease fees, and miscellaneous .. 231 7 1 17,587 18 5 Interest on overdue promissory notes .. 157 9 7 Forest-fire prevention— Pees for inspections and reports .. .. 370 16 4 Communication and locomotion Rental of houses .. .. .. .. 49 11 2 expenses .. .. 611 10 9 Kauri-gum, sale of, and royalties .. .. 741 0 1 Wages .. .. .. 1,275 6 3 Opossum revenue .. .. .. 2,784 12 2 1,886 17 0 Educational— Forest exhibits .. .. 9 0 7 Photographic records .. 11l 13 9 Preparation of departmental bulletins .. .. 355 15 7 Expenses rangers' instruction school .. .. .. 353 12 5 ■ 830 2 4 Forest research— Forest ecology .. . . 884 10 8 Silvicultural management studies .. .. .. 890 2 2 Utilization and timber-testing 1,166 10 3 2,941 3 1 Afforestation — Preparation of planting plans and forest extension .. . . .. .. 2,041 17 11 Acquisition of indigenous forests— Yearly rent, Otanewainuku Survey District .. .. .. 74 0 0 Grants, &e. — Expenses of secretary, Australian Forestry Conference .. 69 11 1. Grants to local authorities .. 187 9 3 257 0 4 Depreciation—Field and office equipment, motor-vehicles, &c. .. .. .. .. 1,590 15 8 44,811 15 2 Less cost of administration, national-endowment land .. .. 751 9 5 44,060 5 9 Balance carried down .. .. 92,405 6 5 £136,465 12 2 £136,465 12 2 £ S - <1. £ (J_ To Interest on debentures and stock .. .. 23,99/ 4 8 By Balance brought down .. .. .. 92,405 6 5 Treasury management expenses of stock .. 211 7 Interest charged to Nurseries and Plantations 43,795 7 2 Stamp duty on transfers of stock .. .. 82 14 11 Land rental charged to Nurseries and Plantations 1,931 18 0 Adjustments with territorial revenue .. 295 12 10 Interest on investments 6,645 15 8 Dumgree Plantation Rents and Interest Adjust- Profit transferred from Rotorua Seed and Treement (previously credited m error to Income growing Account .. .. .. 567 17 10 and Expenditure Account) .. .. 479 19 3 Adjustment of administration expenses Iransferred to Consolidated Fund for benefit national-endowment lands .. .. 4 19 8 of Native owners .. .. .. 459 8 6 Payments to local authorities under Land and Mining Acts .. .. .. .. 3,125 5 2 Payments to local authorities under section 17, Finance Act, 1924 .. .. .. 4,834 3 3 Sinking Fund Reserve .. .. .. 893 0 10 Balance to Reserve .. .. .. 113,181 3 9 £145,351 4 9 £145,351 4 9 * * Field officers' salaries, where possible, have b2en allocated over field operations.

12—B, 1 [PT. IV.]

B.—l [PT. IT].

STATE FOREST SERVICE— continued. Summary of Plantation Operations to 31st March, 1925.

Plantation. S Cost of Trees. JgM X—!! ™>L | B toeTptL i j pltS. £ l j Expenditure. | Cost of Tree». J ; |i Receipts. | Property . j j e ' ! North Island. f s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Years. Kaingaroa .. 84,419 2 7 16,943 15 9 46.431 13 0 9,980 12 0 7,955 8 7 165,730 11 11 835 19 6 125 12 3 16,325 7 9148,443 12 5 165,730 11 11 26,871 5 10 6 14 Puhipuhi .. 11.135 13 10 3,805 16 11 1,703 12 9 596 17 8 496 7 1 17,738 8 3 58 6 8 8 5 6 621 14 2 17,050 1 11 17.738 8 3 1,200 14 4 2 21 Waiotapu .. 86,983 0 11 50,305 16 5 32,879 14 0 24,022 2 0 4,507 5 5 198,697 18 9 95] 3 0 217 17 9 6,907 12 7 190,621 5 5 198,697 18 9 9.342 20 8 1 26 Whakarewarewa .. 97,904 5 2 54,595 4 2 23,304 8 7 18,480 10 5 5,716 9 8 200,000 18 0 3,760 9 10 1,004 1 10 7,547 3 4187,689 3 0 200,000 18 0 8,037 23 7 1 27 South Island. Balmoral .. 24,803 14 1 4,902 11 6 11,733 3 4 2,140 0 7 1,328 3 7 44,907 13 1 451 4 8 63 14 8 3,288 8 0 41,104 5 9 44,907 13 ] 2,488J 16 10 5 8 Conical Hills .. 43,686 4 4 27,580 18 8 20,573 5 4 14,643 10 5 4,182 3 6 110.666 2 3 4,311 5 0 1,118 16 4 2,271 0 3 102,965 0 8 110,666 2 3 3.533J 29 2 9 22 Dusky Hills .. 17,909 14 8 17,915 15 5 6,667 2 1 8,212 4 11 1,738 8 8 52,443 5 9 493 14 0 149 14 4 820 2 1 50,979 15 4 52,443 5 9 745f 68 7 2l 27 Gimmerburn .. 3,619 0 1 3,199 2 6 3.288 0 0 3,543 3 9 428 5 2 14,077 11 6 1,467 18 6 808 16 5 204 5 0 11,596 11 7 14,077 11 6 88 131 15 6 24 Hammer Springs .. 43,634 12 9 21,298 16 4 13,716 9 6 7,601 15 11 3,933 11 0 90,185 5 6 1,106 2 1 283 8 5 4,517 6 4 84,278 8 8 90,185 5 6 4,232J 19 8 2 23 Greenvale .. 27,712 5 2 5,056 16 10 19,953 4 8 3,504 8 6 1,198 0 2 57.424 15 4 293 18 3 31 17 3 3,885 3 4 53,213 16 6 57,424 15 4 2,650J 20 1 5 8 Naseby .. .. 22,340 3 7 10,257 10 2 24,412 16 5 11,640 1 4 1,416 8 3 70,066 19 9 144 14 2 15 7 7 2,809 7 11 67,097 10 1 70,066 19 9 2,'2971 29 4 1 26 Pukerau .. .. 7,666 9 6 1,950 6 10 2,368 18 8 777 4 11 1,114 12 6 13,877 12 5 .. .. 431 13 6 13,445 18 11 13,877 12 5 572J 23 9 6 9 Baincliff.. .. 403 2 2 509 7 9 .. .. 1,144 3 5 2,056 13 4 11 4 0 15 10 7 71 10 6 1,958 8 3 2,056 13 4 206 9 10 1 23 Experimental. Waitahuna .. 267 7 9 234 9 9 63 0 0 64 1 11 5 14 11 634 14 4 .. .. 24 0 3 610 14 1 634 14 4 11 55 10 4 19 Dumgree .. 9,478 4 0 8,076 3 5 3,949 17 1 4,130 10 7 4.758 8 2 30,393 3 3 2,617 19 41,089 6 11 100 0 0 26,585 17 0 30,393 3 3 257 103 1 1 21 Galloway .. 68 19 10 30 9 2 16 0 0 6 15 9 0 2 10 122 7 7 .. .. I 27 1 6 95 6 1 122 7 7 2 47 3 0 9 Omarama .. 69 12 9 29 12 3 11 0 0 4 18 0 0 12 6 115 15 6 .. .. j 25 5 6 90 10 0 115 15 6 2 45 5 0 9 482,101 13 2 226,692 13 10 211,072 5 5109,348 18 8 39,924 5 51,069,139 16 6 16,503 19 04,932 9 1049,877 2 0997,826 5 8 1,069,139 16 6 N.B. —Interest calculated at 4 per cent, until 31st March, 1921, and 4J per cent, thereafter. £ 3. d. Value of buildings, departmental property, &c. .. .. .. .. 49,877 2 0 Debts on areas planted .. .. .. .. .. .. .. 997, 826 5 8 £1,047,703 7 8

B.—l [Pt. IV.]

STATE FOREST SERVICE —continued. ROTORUA NURSERY. Seed and Tree-growing Account for the Year ended 31st March, 1925.

£ s. d. £ s. d. £ s. d. To Depreciation .. .. .. • • 363 1 5 By Balance brought down— Land rental .. - ■ • • • • 5 18 Trees .. .. .. 800 0 6 Interest .. * .. • • • • 404 910 Seeds .. .. . . 34 0 4 Balance transferred to Income and Expenditure 834 0 10 Account .. . • • • • • • • 567 17 10 Rents, grazing, and miscellaneous receipts .. .. .. .. 451 15 11 Profit on sale of horses .. .. .. 54 14 0 £1,340 10 9 £1,340 10 9 ROTORUA NURSERY. Balance-sheet as at 31st March, 1925. Liabilities. £ s. d. Assets. £ s. d* Capital Account .. .. .. •• 17,486 14 11 Buildings .. .. .. .. .. 3,485 0 0 Fences .. .. .. .. .. 151 0 0 Roads .. .. .. .. .. 2,370 0 0 Water-service .. .. .. .. 315 0 0 Departmental property .. .. .. 1,722 7 9 Live-stock .. .. .. .. .. 105 0 0 Arboretum .. . . .. .. .. 226 3 5 Seed-beds .. .. .. .. .. 86 0 5 Seed-frames .. .. .. .. 590 0 0 Stores .. . . .. .. .. 864 8 3 Stock of trees .. .. .. .. 7,160 11 2 Stock of seeds .. .. .. ... 411 3 11 £17,486 14 11 £17,486 14 11 * Note. —Sundry debtors and creditors a,re included in the main balance-sheet.

Dr. Trees. - Seeds. Or. Trees. Seeds. £ s. d. £ s. d. £ s. d. £ s. d. To Stock on hand, 1st April, 1924 11,670 10 6 922 8 7 By Sales .. .. .. 8,927 5 6 1,087 13 5 Stores on hand, 1st April, 1924 403 0 0 .. Transfers to plantations .. 7,031 10 5 Seed-beds on hand, 1st April, 145 18 5 . . Transfers to sand-dunes, &c. 93 8 2 101 6 0 1924 Cost of seeds sown .. .. .. 573 2 3 Production charges — Seed-beds, 1925-26 .. 86 0 5 Purchases .. .. .. 590 17 2 Stores on hand, 31st March, 864 8 3 Cost seed sown .. .. 573 2 3 .. 1925 Wages .. .. .. 4,994 8 11 283 14 2 Stock on hand, 31st March, 7,160 11 2 411 3 11 Materials .. .. 1,124 6 2 .. 1925 Salaries .. .. .. 656 12 6 81 6 0 Office expenses .. .. 29 9 0 10 10 9 Balances carried down .. 2,565 16 2 284 8 11 22,163 3 11 2,173 5 7 22,163 3 11 2,173 5 7 Distribution charges — Balances brought down .. 2,565 16 2 284 8 11 Wages .. " .. .. 733 5 3 78 2 6 Salaries and temporary assist- 319 10 4 33 4 10 ance Materials .. . . 636 4 2 74 15 0 Office expenses .. .. 76 15 11 64 6 3 Balances carried down .. 800 0 6 34 0 4 2,565 16 2 284 8 11 2,565 16 2 284 8 11

B.—l [Pt. IV].

STATE FOREST SERVICE —continued. Nursery Tree-growing Accounts for the Year ended 31st March, 1925.

SOUTH ISLAND NURSERIES. Balance-sheets as at 31st March, 1925.

WESTLAND NURSERY. Tree-growing Account for the Year ended 31st March, 1925. Dr. £ s. d. Or. £ 3. d. To Operation expenses .. .. .. .. 776 10 By Rent—W.Houston.. .. .. .. 51 1 0 Cost of seeds ........ 89 19 0 Consumable stores at 31st March, 1925 .. 30 0 Cost of trees .. .. .. .. 319 1 2 Cost 1925 seed-beds.. .. .. .. 85 0 0 Depreciation .. .. ....27 13 0 Trees in stock .. .. .. .. 1,135 19 6 Interest . . . . .. .. . . 20 6 10 Land rental .. .. .. .. 42 0 0 £1,275 1 0 £1,275 1 0 Balance-sheet as at 31st March, 1925. Liabilities. £s. d. Assets. £s. d. Capital Account .. .. .. .. 3,148 8 8 Goodwill of lease .. .. .. .. 4SO 0 0 Buildings .. .. .. .. .. 36 111 Fences .. .. .. .. .. 145 17 10 Formation works .. .. .. .. 1,230 12 0 Departmental property.. .. .. .. 61 17 5 Stores .. .. .. .. .. 300 Cost of 1925 seed-beds .. .. .. .. 85 0 0 Tree stocks .. .. .. .. .. 1,135 19 6 £3,148 8 8 £3,148 8 8 Note. —Item " Sundry creditors," is included in main balance-sheet. WESTLAND FOREST EXPERIMENT STATION. Balance-sheet as at 31st March, 1925. Liabilities. £s. d. Assets. £s. d. Capital Account .. .. .. .. 4,618 11 8 Buildings .. .. .. .. .. 272 14 0 Fencing .. .. .. .. .. 662 11 3 Departmental property.. .. .. .. 30 6 6 Clearing .. .. .. .. .. 250 0 0 Balance, being debt on 230 acres planted at £14 16s. per acre .. .. .. .. .. 3,402 19 11 £4,618 118 ■ £4,618 11 8

J* \ Tapanui Naseby Hanmer ,, Tapanui ! Naseby Hailmer Nursery. Nursery. Nursery. Nursery. Nursery. Nursery. - . To Stock of trees at 1st £ s. d; £ s-. d. £ s. d. £ s. d. £ s. d. £ s. d. April, 1924 .. 1 10,540 15 7 1,494 19 11 10,889 15 7 By Sale of trees .. 1,567 16 6 104 9 9 446 14 11 Stock of seeds at 1st 222 11 0 .. 133 16 0 Sale of tree-seeds .. 59 4 0 .. 353 9 7 April, 1924 Trees transferred to 1,939 6 0 389 17 0 2,282 13 0 Stores at 1st April, 260 19 6 205 2 3 115 0 0 plantations 1924 Trees transferred to 215 13 11 163 18 3 493 13 5 Purchase of seeds .. 156 8 4 12 12 6 160 19 2 other conservation Operation expenses— regions Seed-sowing .. 132 9 0 31 4 11 236 17 2 Stores at 31st March, 127 3 7 0 5 0 122 10 4 Sizing seedlings .. 114 11 10 19 8 9 45 12 10 1925 Lifting and bund- 313 3 1 43 8 5 204 16 8 Stock of trees, 31st 11,059 12 81,729 13 411,006 8 9 ling March, 1925 Lining out .. 173 0 1 71 11 2 128 7 9 Stock of tree-seeds at 92 18 9 General weeding 896 17 1 236 10 0 793 10 1 31st March, 1925 Eepairs .. 189 3 6 15 2 2 124 4 11 Horse-feed .. 141 4 9 .. 227 17 8 Manures . v 15 15 0 .. 32 1 10 Materials, main- 1,394 6 8 194 14 2 1,224 8 7 tenance, &c. Depreciation .. 261 14 10 42 4 10 211 10 5 Interest at 4 per 248 15 2' 21 4 3 170 11 4 cent, on value of land, buildings, property, &c. 15,061 15 52,388 3 414,705 10 0 15,061 15 52,388 3 414,705 10 0 I

t irthiiijijiB Tapanui i Naseby Hanmer . . Tapanui | Naseby ! Haumor | Nursery. Nursery. Nursery. Nursery. I Nursery. ! Nursery. £ s. d. £ s. d. £ s. d. £ s. d. £ s7 d. £ s. dj Capital Account .. 16,02!) 18 9 2,213 10 8 15,993 5 8 Buildings .. .. 2,215 8 11 .. 2,129 13 1 Fences .. .. 538 6 0 .. 188 12 5 Roads .. .. 260 0 0 .. 809 1 0 Bridges .. .. 120 8 9 Water-service .. 171 10 0 26 19 1 346 14 6 Telephones (field) . . 15 0 0 .. 40 0 0 Departmental property 1,317 10 1 343 13 3 1,287 5 7 Live-stock .. .. 112 0 0 113 0 0 63 0 0 Stores .. .. 127 3 7 0 5 0 122 10 4 Stock of trees .. 11,059 12 8 1,729 13 4 11,006 8 9 Stock of seed .. 92 18 9 1 16,029 18 9 2,213 10 8 jl5,993 5 8 16,029 18 9 2,213 10 8 15,993 5 8 Note.—Sundry debtors and creditors are included in the main balance-sheet.

B. —1 [Pt. IV"!.

STATE FOREST SERVICE —continued. Balance-sheet as at 31st Maech, 1925. Liabilities. Assets. Sundry creditors— £ s. d. £ s. d. £ s. d. £ s. d. National Endowment Ac- Standing forests at 31st count .. .. 34,968 15 7 March, 1924 ..34,188,948 6 0 On open account .. 3,829 17 4 Add purchases, ]924-25 87,920 11 4 Local authorities .. 4,834 3 3 Interest accrued and un- 34,276,868 17 4 paid .. .. 5,456 13 10 Less excess withdrawals — 49,089 10 0 from provisional State Sinking Fund Reserve Ac- forests .. .. 91,484 16 0 count .. .. .. 3,129 7 5 34,185,384 1 4 Assets Suspense Account Less reserve at 31st March, Reserve .. .. .. 245 5 II 1924 .. .. 289,752 5 3 Liability for amounts held Transferred from Income in deposit .. .. .. 1,208 0 11 and Expenditure Account 113,181 3 9 Consolidated Fund—Grants 402,933 9 0 made .. .. .. 59,250 0 0 Loan Account—Debentures 33,782,450 12 4 and stock issued .. .. 601,171 6 3 Forest improvements—DeForest Capital Account at marcation, roads, tracks 31st March, 1924 .. 36,609,702 14 8 &C. .... .. 1.490 9 8 Add amount spent on Plantations and Nurseries— sand-dunes by Public Nurseries .. .. 51,723 10 0 Works Department .. 515 3 9 Plantations .. .. 1,047,703 7 8 — 1,099,426 17 8 36,610,217 18 5 Land at 31st March, 1924.. 1,858,295 10 0 Less adjustments of value Add purchases, 1924-25 18,548 15 0 of assets .. .. 14,809 19 10 — — 1,876,844 5 0 36,595,407 18 7 Less excess withdrawals Less excess withdrawals from provisional State of provisional State forests .. .. 4,972 0 0 forests .. .. 96,456 16 0 1,871,872 5 0 36,498,951 2 7 Experimental works— Sand-dune reclamation.. 6,234 19 0 Westland Forest Experimental Station and Nursery .. .. 7,767 0 4 14,001 19 4 Departmental property— Buildings .. * .. 1,201 6 2 Field equipment .. 2,246 6 6 Office equipment .. 2,513 5 0 Motor-vehicles .. 1,556 7 7 Telephone-lines .. 294 6 4 Fire-fighting equipment 303 12 2 Photographic equipment 160 13 4 Reference library and r forest exhibits .. 665 18 4 Forest ecology equipment 192 7 7 Timber-testing equipment 350 0 2 Forest-atlas .. .. 902 19 4 Stores .. .. 306 4 9 —- 10,693 7 3 Sinking Fund Investment Account .. .. .. 3,129 7 5 Assets Suspense Account .. .. 245 5 11 Deposit Account, Amounts held in .. .. .. 1,208 0 11 Sundry debtors — State forests and nurseries 253,305 1 7 Accounts paid in advance 10 15 0 Interest accrued on Investment Account .. 1,892 13 4 255,208 9 11 Less reserve for bad and doubtful debts .. 2,500 0 0 252,708 9 11 Official stamps on hand at 31st March, 1925 .. .. 25 17 1 Cash in Investment Account 165,000 0 0 Cash in Public Account .. 4 ,399 10 10 Cash in Post Office .. 6,392 9 9 175,792 0 7 £37,213,044 13 1 £37,213,044 13 1 Note*.—il.) All lands other than lands purchased have been nominally valued at ss. per acre. (2.) The values of standing indigenous forests other than those purchased have 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, except that there is a liability to territorial revenue of approximately £900 for which no provision is made in the accounts. This liability was not disclosed until receipt of Crown Law Office advice in July, G. F. C. Campbell, Controller and Auditor-General.

B. 1 ! Pt. IV

SWAMP LAND DRAINAGE ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1925. Receipts. £ s. d. Payments. £ s. d. £ s. d. To Balance as at Ist April, 1924 .. .. 5,859 17 8 By Kaitaia Drainage District— Debentures raised under Swamp Land Drain- Drainage-works, &c. .. .. 8,538 10 11 age Act, 1915 .. .. .. .. 90,000 0 0 Loose tools .. .. .. 53 0 2 "Thirds" .. .. ... .. 729 Fuel and stores .. .. 2,741 5 5 Kent of dwellings.. .. .. .. 190 9 4 Management and engineering Flax royalty .. .. .. .. 16 8 7 expenses .. .. .. 1,029 19 3 Interest on mortgage .. .. .. 5 13 3 12,363 10 9 Waihi Drainage District— Drainage-works, &c. .. .. 9,091 18 2 Loose tools .. .. , . 41) 17 9 Live-stock .. .. .. 50 0 0 Fuel and stores .. .. 1,653 5 8 Management and engineering expenses .. .. .. 786 14 5 11,631 16 0 Hikurangi Drainage District— Drainage-works, &c. .. .. 12,511 5 2 Loose tools .. .. .. 112 5 7 Fuel and stores .. . . 4,933 7 1 Management and engineering expenses .. . . .. 1,099 0 8 18,655 18 6 Poukawa Drainage District — Drainage-works, &c. .. .. 91 5 0 Loose tools .. .. .. 0 119 Management and engineering expenses .. . . .. 12 8 2 104 4 11 Harihari Drainage District — Drainage-works, &c. .. .. 1,058 4 0 Management and engineering expenses .. .. .. 115 9 11 - 1,173 13 11 Plant and machinery .. .. .. 1,712 0 2 Interest on debentures .. .. .. 16,195 10 11 Charges and expenses, raising loans .. 1,376 19 2 Cash in Public Account, 31st March, 1925 .. .. 7,865 17 3 Investment Account .. .. 25,000 0 0 32,865 17 3 £96,079 11 7 £96,079 11 7 Balance-sheet as at 31st March, 1925. Liabilities. I Assets. Debentures issued under Swamp Land Drainage £ s. d. Kaitaia Drainage District— £ s. d. £ s. d. Act, 1915 .. .. .. .. 421,000 0 0 Drainage-works .. .. 137,549 2 3 Public Works Fund—Land Improvement vote .. 4,563 19 7 Interest Account (proportion Consolidated Fund — Accumulated interest on chargeable to district) .. 33,223 8 8 amounts expended out of Public Works Fund 1,922 0 2 —* 170,772 10 11 Sundry creditors — Waihi Drainage District— For interest on debentures accrued but not due 6,988 7 3 Drainage-works .. .. 63,795 9 0 For interest on debentures due and unpaid . . 4 18 8 Interest Account (proportion Miscellaneous .. .. .. .. 4,125 8 8 chargeable to district) .. 14,500 7 5 — 78,295 16 5 Poukawa Drainage District— Drainage-works .. .. 2,902 9 7 Interest Account (proportion chargeable to district) .. 1,154 10 2 4,056 19 9 Hikurangi Drainage District — Drainage-works .. .. 64,007 12 11 Interest Account (proportion chargeable to district) .. 12,986 18 6 76,994 11 5 Mangawai Drainage District— Drainage-works .. .. 1,872 13 2 Interest Account (proportion chargeable to district) .. 256 2 5 — 2,128 15 7 Harihari Drainage District— Drainage-works .. .. 4,354 15 1 Interest Account (proportion chargeable to district) .. 348 8 9 — 4,703 3 10 Buildings .. .. .. .. 2,483 11 1 Plant and machinery .. .. .. 59,582 0 11 Loose tools .. .. .. .. 816 II 7 Live-stock .. .. .. .. 168 7 0 Fuel, &e. .. .. .. .. 2,655 18 9 Stores on hand .. .. .. 2,487 18 2 Sundry debtors— Advances on mortgage .. .. 260 0 0 Interest on mortgage .. .. 3 4 11 For rent .. .. .4130 For interest on investments .. .. 263 14 0 Miscellaneous .. .. .. 60 19 9 Cash in Public Account .. 7,865 17 3 Investment Account .. .. 25,000 0 0 32,865 17 3 £438,604 14 4 £438,604 14 4 30th July, 1925. .1. B. Thompson, Under-Secretary for Lands. J. 11. O'Donnell, Chief Accountant. 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 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. —1 iPt. IV 1 .

TONGA RIRO NATIONAL PARK BOARD. Revenue Account for the Year ended 31st March, 1925. Or. £ s. d. Br. £ s. d. To Audit fees .. .. .. .. 5 5 0 By Park fees .. .. .. .. .. 320 19 6 Caretaker's salary .. .. .. . . 253 6 8 Government grant.—Salaries .. .. .. 250 0 0 Depreciation— £ s. d. Interest— £ s. d. Park buildings .. .. ..30 19 2 Post Office Savings-bank .. ..33 12 4 Park equipment .. .. ..88 17 10 Government debentures .. ..15 15 7 119 17 o 49 7 11 Expenses of Board meetings .. . . .. 55 1 4 First-aid equipment .. .. .. .. 483 Horse-feed, &c. .. .. . . . . 33 16 3 Value of horse written off . . .. .. 110 0 Insurance on park buildings .. .. .. 8 10 0 Maintenance of park buildings .... 11 1 5 Maintenance of park equipment . . .. 1 14 1 Miscellaneous expenditure .. .. .. 0 15 9 Park fees (written off) .. .. .. 5 12 6 Printing and stationery . . .. . . 15 9 6 Postages .. .. . . . . . . 9 010 Travelling-expenses of warden and caretaker . . 64 15 6 Balance transferred to Capital Account.. .. 20 13 4 £620 7 5 £620 7 5 Receipts and Payments Account for the Year ended 31st March, 1925. Receipts. £ s. d. Payments. £ s. d. To Balance, Ist April, 1924 .. .. .. 1,421 15 0 By Audit fees .. .. .. .. 5 5 0 Park fees .. .. .. .. 320 19 6 Caretaker's salary . . . . .. .. 253 6 8 Park equipment .. .. .. . . 12 6 Expenses of Board meetings .. .. 44 15 7 Proceeds from entertainment .. . . 34 6 0 First-aid equipment .. . . .. 4 8 3 Sale of maps .. .. .. .. 215 0 Horse .. .. .. . . .. 5 0 0 Subsidies— £ s. d. Horse feed and shoeing .. . . .. 34 8 9 Auckland City Council .. 1,000 0 0 Insurance .. .. .. .. 8 10 0 Wellington City Council (on Maintenance of park equipment . . . . 1 14 1 account £1,000) .. .. 500 0 0 Maintenance of park buildings .. .. 11 I 5 1,500 0 0 Ohakune track improvements .. .. 195 18 6 Government subsidies— Park tracks, drains, <fec. .. . . .. 31 15 3 Bruce Estate trustees (£1 for £1) 1,000 0 0 Park buildings .. .. .. .. 568 15 10 Auckland City Council (£1 for £1) 1,000 0 0 Park equipment .. .. .. .. 196 13 1 Wellington City Council (£1 for 500 0 0 Construction of telephone-line, &c. ~ ... 250 9 8 £1) Postages .. .. .. .. .. 9 0 10 Grant .. .. .. 250 0 0 Printing and stationery .. .. . . 9 6 2 2,750 0 0 Travelling-expenses of Warden and caretaker .. 64 15 6 Interest, Post Office Savings bank .. .. 33 12 4 Miscellaneous expenses .. . . . . 015 9 Road development .. . . . . 209 0 9 Maps . . . . .. . . . . 6 0 0 Balance, 31st March, 1925 — £ s. d. Bank of New Zealand .. 179 18 5 Post Office Savings-bank .. 952 17 4 Treasury investment .. 3,000 0 0 In transit .. .. .. 20 13 6 4,153 9 3 £6,064 10 4 £6,064 10 4

Capital Account as at 31st March, 1925.

Expenditure n TT) pT,,iihiri» Receipts To Expenditure. j to 31st March, ( j m : n g Year Total. By Receipts. to 3]st March, Year Total. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Bruce Road .. .. .. 1,491 11 8 1,491 11 8 Trustees Bruce Estate .. 1,150 0 0 .. 1,150 0 0 Ohakune track improve- 148 3 6 116 10 0 264 13 6 Subsidies from local .. 1,500 0 0 1,500 0 0 ments bodies Telephone-line construe- .. 250 9 8 250 9 8 Government grants and .. 2,500 0 0 2,500 0 0 tion subsidies Tracks, drains, &6. .. .. 31 15 3 31 15 3 Miscellaneous receipts 100 0 0 35 8 6 135 8 6 Park buildings .. 512 11 9 325 6 7 837 18 4 Park equipment .. 110 3 1 99 16 7 209 19 8 770 18 4 2,315 9 9 3,086 8 1 1,250 0 0 4,035 8 6 5,285 8 6 Balance carried down.. .. .. 2,199 0 5 5,285 8 6 5,285 8 6

B.—l [PT. IV

TONGARIRO NATIONAL PARK BOARD—continued. Balance-sheet as at 31st March, 1925. Liabilities. I Assets. Capital Account— £ s. d. £ s. d. | £ s. d. Balance, Ist April, 1924 .. 7,633 1 7 Park buildings taken over from Tourist Department 1,005 0 0 Balance brought down .. 2,199 0 5 j Park equipment taken over from Tourist DepartRevenue Account balance . . 20 13 4 ment .. . . .. .. .. 44 16 0 9^852 15 4 | Erua milling timber .. .. .. .. 4,733 11 2 Depreciation Reserve . . . . .. 129 17 0 ! Horse .. . . . . . . . . 5 0 0 Sundry creditors .. .. .. 1,303 12 6 Maps .. .. .. .. .. 3 5 0 Sundry debtors .. .. .. 1,341 3 5 Government debentures .. .. .. 3,000 0 0 £ s. d. Cash in transit .. .. .. 20 13 6 Cash in Bank of New Zealand .. 179 18 5 Cash in Post Office Savings-bank 952 17 4 1,153 9 3 £11,286 4 10 £11,286 4 10 Note. —The. buildings are on Crown land, the control and management of which are vested in the Board. J. B. Thompson, Chairman, Tongariro National Park Board. 3rd July, 1925. J. H. O'Donnell, Treasurer, Tongariro National Park Board. I hereby certify that the Statement of Receipts and Payments, Revenue Account, Capital 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 [PT. IV

TOURIST AND HEALTH RESORTS DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1925. Expenditure. Income. To Working Accounts —Net loss after charging in- £ s. d. By Working Accounts —Net profit after charging £ s. d. terest and portion of Head Office expenses— interest and portion of Head Office expenses — TeAroha.. .. .. .. .. 3,149 6 2 Rotorua electrical system .. .. .. 2,090 310 Rotorua baths .. .. .. .. 9,119 9 5 Rotorua acclimatization .. ... .. 353 3 3 Rotorua Sanatorium .. .. .. 1,779 11 7 Waimangu round trip .. .. .. 241 14 1 Rotorua gardens .. .. .. .. 3,588 13 0 Waitomo Caves, hostel, and guiding .. .. 1,869 1 4 Rotorua water and drainage .. .. 5,465 3 9 Miscellaneous receipts—Sale of photographs, Lake House, Waikaremoana . . .. 580 8 8 advertising receipts, &c. .. .. .. 498 0 10 Morere Hot Springs .. .. .. 224 17 2 Balance —Excess of expenditure over income Queenstown .. .. .. .. 755 0 3 after charging interest .. .. .. 39,622 19 11 Glade House and Milford Track .. 2,065 0 3 Miscellaneous reserves .. .. .. 5,087 17 5 Passenger-booking bureaux .. .. .. 2,6891811 Sydney and Melbourne agencies .. .. 3,055 9 1 General expenses — Advertising (general) and subsidies to advertising campaigns .. .. .. .. 2,521 0 6 Subsidies to inland mail-services- .. .. 1,382 13 4 Subsidies to Rotorua Borough Council . . 1,300 0 0 Grant to Helensville Domain Board .. .. 832 7 9 Widening tracks at Mount Egmont . . .. 250 0 0 Expenses in connection with Brisbane, Adelaide, Vancouver, 'Durban, Nelson, and San Francisco agencies .. .. .. .. 189 0 9 Miscellaneous expenses incurred in connection with tourist matters generally .. .. 639 5 3 £44,675 3 3 £44,675 3 3 ROTORUA GARDENS. Working Account for the Year ended 31st March, 1925. Dr. £ s. d. i Or. £ s. d. To Salaries and wages.. .. .. .. 2,551 19 6 ;By Receipts .. .. .. .. .. 1,077 8 6 Purchases .. .. . .. 265 8 0 i Balance carried down .. .. .. 2,630 14 7 Freight, repairs, printing, &c. .. .. 740 6 8 Depreciation .. .. .. .. 150 8 11 £3,708 3 1 | £3,708 3 1 £ s. d. £ s. d. To Balance brought down .. .. .. 2,630 14 7 By Net loss, to Income and Expenditure Account 3,588 13 0 Proportion of Head Office expenses .. . . 273 2 7 Interest on capital.. .. .. .. 684 15 10 £3,588 13 0 £3,588 13 0 ROTORUA BATHS. Working Account for the Year ended 31st March, 1925. Or. £ s. d. Or. £ s. d. To Stores at Ist April, 1924 .. .. .. 212 17 0 By Receipts .. .. .. .. .. 6,565 18 6 Salaries and wages.. .. .. ■ • 8,964 10 10 Stores at 31st March, 1925 .. .. .. 155 14 2 Purchases .. .. .. .. 1,076 10 7 Balance carried down .. .. .. 6,640 10 5 Travelling-expenses, freight, repairs, lighting, &c. 1,749 3 5 Depreciation .. .. . . .. 1,359 1 3 £13,362 3 1 £13,362 3 1 £ s d. £ s. d. To Balance brought down .. .. .. 6,640 10 5 By Net loss, to Income and Expenditure Account 9,119 9 5 Proportion of Head Office expenses .. .. 368 2 7 Interest on capital.. .. .. .. 2,110 16 5 £9,119 9 5 £9,119 9 5 ROTORUA SANATORIUM. Working Account for the Year ended 31st March, 1925. Dr. £ s. d. Cr. £ s. d. To Stores at Ist April, 1924 .. .. .. 229 10 10 By Fees receivable .. .. .. .. 5,054 11 4 Salaries and wages.. .. .. .. 2,402 4 8 Miscellaneous receipts .. .. .. 202 411 Purchases .. .. .. .. 1,865 17 7 Stores at 31st March, 1925 .. .. .. 392 18 1 Lighting, freight, printing, repairs, services ren- Balance carried down .. .. .. 1,134 2 11 dered by Rotorua baths, &c. .. .. 1,884 8 I Depreciation .. .. .. .. 401 16 1 £6,783 17 3 £6,783 17 3 £ s. d. £ s- d. To Balance brought down .. .. .. 1,134 211 By Net loss, to Income and Expenditure Account 1,779 11 7 Proportion of Head Office expenses . . .. 307 0 11 Interest on capital.. .. . . •. 338 7 9 £1,779 11 7 £1,779 11 7

13— B. 1 [Pt. IY].

B.—l [Pt. IY].

TOURIST AND HEALTH RESORTS DEPARTMENT —continued. ROTORUA ELECTRICAL SYSTEM. Working Account tor the Year ended 31st March, 1925. Dr. £ s. d. Cr. £ s. d. To Salaries and wages.. .. .. .. 3,258 19 il By Electrical-energy supplies .. .. .. 9,851 4 8 Purchases .. .. . . .. 844 15 2 Discounts forfeited .. .. - .. 110 14 5 Repairs, freights, lighting, &<*. . . . . 895 9 9 Miscellaneous receipts .. .. .. 269 8 3 Depreciation .. . . . . 1,260 5 3 Balance carried down .. . 3,971 17 3 £10,231 7 4 £10,231 7 4 £ s. d. £ s. d. To Proportion of Head Office expenses .. .. 355 4 8 By Balance brought down .. .. .. 3,971 17 3 Interest on capital .. .. 1,526 8 9 Balance to Income and Expenditure Account .. 2,090 310 £3,971 17 3 £3,971 17 3 ROTORUA ACCLIMATIZATION. Working Account for the Year ended 31st March, 1925. Dr. £ s. d. Gr. £ s. d. To Stores at Ist April, 1924 .. .. .. 18 7 6 By Sales of licenses .. .. .. .. 1,579 11 6 Salaries and wages .. .. .. 383 10 3 Miscellaneous receipts .. .. .. 250 15 0 Purchases .. .. .. .. 195 8 2 Stores at 31st March, 1925 .. .. .. 4 6 6 Repairs, freight, printing and stationery .. 487 10 1 Depreciation .. .. .. .. 66 10 10 Balance carried down .. .. .. 683 6 2 £1,834 13 0 £1,834 13 0 £ s, d. £ s. d. To Proportion of Head Office expenses .. . . 265 0 1 By Balance brought down .. .. .. 683 6 2 Interest on capital .. .. .. 65 2 10 Net profit, to Income and Expenditure Account 353 3 3 £683 6 2 £683 6 2 ROTORUA WATER AND DRAINAGE SYSTEM. Working Account for the Year ended 31st March, 1925. Dr. £ s. cl. Gr. £ s. d. To Salaries and wages.. .. .. .. 1,169 12 6 By Water charges .. .. .. .. 2,872 13 8 Proportion of amount expended on replacement Miscellaneous receipts .. .. .. 30 2 0 of water-mains .. .. .. .. 3,000 0 0 Balance carried down .. .. .. 2,095 0 10 Purchases, freights, repairs, printing, &c. .. 747 1 3 Depreciation .. .. . . .. 81 2 9 £4,997 16 6 £4,997 16 6 £ s. d. £ s. d. To Balance brought down .. .. .. 2,095 010 By Net loss, to Income and Expenditure Account.. 5,465 3 9 Proportion of Head Office expenses .. .. 291 10 5 Interest on capital .. .. .. 3,078 12 6 £5,465 3 9 £5,465 3 9 MISCELLANEOUS RESERVES. Working Account for the Year ended 31st March, 1925. Dr. £ s. d. Gr. £ s. d. To Salaries and wages.. .. .. .. 474 7 4 By Receipts .. .. .. .. .. 1,056 16 6 Purchases, repairs, freight, &c. .. .. 475 7 8 Balance carried down .. .. .. 934 2 11 Depreciation .. .. .. 1,041 4 5 £1,990 19 5 £1,990 19 5 £ s. d. £ s. d. To Balance brought down .. . . .. 934 211 By Net loss, to Income and Expenditure Account.. 5,087 17 5 Interest on capital.. .. .. .. 3,577 14 0 Proportion of Head Office expenses .. .. 576 0 6 £5,087 17 5 £5,087 17 5 Note. —Includes a loss of £1,734 9s. 3d. on the Hermitage, Mount Cook (leased). * WAIMANGU ROUND TRIP. Working Account for the Year ended 31st March, 1925. Dr. £ s. d. Cr. £ s. d. To Stores at Ist April, 1924 .. .. .. 48 13 9 By Receipts .. .. .. .. .. 2,503 12 4 Salaries and wages.. .. .. .. 1,137 0 8 Stores at 31st March, 1925 .. .. .. 119 5 9 Purchases .. . . .. .. 295 6 3 Repairs to launches, &c. . . .. .. 262 16 0 Depreciation .. .. .. . . 168 10 4 Balance carried down .. .. .. 710 11 1 £2,622 18 1 £2,622 18 I £ s. d. £ s. d. To Proportion of Head Office expenses .. .. 267 9 5 By Balance brought down .. .. .. 710 11 1 Interest on capital .. .. .. 201 7 7 Net profit to Income and Expenditure Account 241 14 1 £710 11 1 £710 11 1

B.—l [PT. IV

TOURIST AND HEALTH RESORTS DEPARTMENT—continued. TE AROHA. Working Account for the Year ended 31st March, 1925. Dr. £s. d. Cr. £ s. <1. To Stores at Ist April, 1924 .. .. .. 53 lti oßy Receipts .. .. .. .. .. 1,520 14 6 Salaries and wages.. .. .. .. 2,198 6 3 Stores on hand at 31st March, 1925 .. .. 70 14 4 Repairs, lighting, printing, stationery, cartage, Balance carried down .. .. .. 2,143 0 6 travelling-expenses, &e. .. .. .. 1,201 13 6 Depreciation .. . .. . . 280 13 7 £3,734 9 4 £3,734 9 4 £a. d. £ s. d. To Balance brought down .. -.. 2,143 06 By Net loss, to Income and Expenditure Account.. 3,149 (3 2 Proportion of Head Office expenses .. . . 339 2 9 Interest on capital .. .. .. 667 2 11 £3,149 6 2 £3,149 6 2 WAITOMO CAVES. Working Account for the Year ended 31st March, 1925. Dr. £s. d. Cr. £ s. d. To Stores at Ist-April, 1924 .. .. .. 206 11 sßy Board and accommodation fees .. .. 4,214 2 0 Salaries and wages.. .. .. .. 1,648 0 3 Caves fees .. .. .. .. 2,962 17 9 Purchases .. .. .. 1,758 9 10 Miscellaneous receipts .. .. .. 41 3 4 Freight, cartage, repairs, painting, &c. .. 635 4 9 Stores at 31st March, 1925 .. .. . . 129 4 1 Depreciation .. .. .. .. 360 11 7 Balance carried down .. .. .. 2,738 9 4 £7,347 7 2 £7,347 7 2 £s. d. £ s. d. To Proportion of Head Office expenses .. .. 269 69 By Balance brought down .. .. .. 2,738 9 4 Interest oil capital .. .. .. 600 1 3 Net profit, to Income and Expenditure Account 1,869 1 4 £2,738 9 4 £2,738 9 4 LAKE HOUSE, WAIKAREMOANA. Working Account for the Year ended 31st March, 1925. Dr. £s. d. Cr. £ s. d. To Stores at Ist April, 1924 .. .. .. 132 19 BBy Board fees .. .. .. .. 1,045 1 1 Salaries and wages.. .. .. .. 433 8 5 Launch and boat hire .. .. .. 258 15 0 Purchases .. .. .. . . 498 10 1 Miscellaneous receipts .. .. . . 518 11 Postages, freight, cartage, repairs, &c. .. 204 7 3 Stores at 31st March, 1925 .. . . . . 152 3 9 Depreciation .. .. .. . . 279 13 9 Balance carried down . . .. .. 87 0 5 £1,548 19 2 £1,548 19 2 £ s. d. £ s. d. To Balance brought down .. .. .. 87 05 By Net loss, to Income and Expenditure Account.. 580 8 8 Proportion of Head Office expenses .. . . 124 6 11 Interest on capital.. .. . . .. 369 1 4 £580 8 8 £580 8 8 MORERE HOT SPRINGS. Working Account for the Year ended 31st March, 1925. Dr. £ s. d. Cr. £ s. d. To Salaries .. .. .. .. .. 182 15 3By Receipts .. .. . . .. . . 356 910 Purchases, freight, repairs, &c. .. ..128 13 9 Balance carried down .. .. .. 65 6 Depreciation .. .. .. • • 51 6 4 £362 15 4 £362 15 4 £s. d. . £s. d. To Balance brought down .. .. .. 656 By Net loss, to Income and Expenditure Account .. 224 17 2 Proportion of Head Office expenses .. .. 79 6 4 Interest on capital .. .. .. .. 139 5 4 £224 17 2 £224 17 2 QUEENSTOWN. Working Account for the Year ended 31st March, 1925. Dr. £ s. d. Cr. £ s. d. To Stores at Ist April, 1924 .. .. .. 31110 By Receipts .. .. .. .. .. 206 17 10 Salaries and wages .. ... . . • 675 6 8 Stores at 31st March, 1925 .. .. .. 14 5 Repairs, postages, fittings, freight, &c. .. .. 55 16 1 Balance carried down .. .. .. 572 311 Depreciation .. • • • • .. 45 11 7 £780 6 2 £780 6 2 £ s. d. £ s. d. To Balance brought down .. .. . . 572 311 By Net loss, to Income and Expenditure Account .. 755 0 3 Proportion of Head Office expenses . . .. 80 6 4 Interest on capital .. .. • • • ■ 102 10 0 £755 0 3 £755 0 3

B.—l [PT. IY].

100

TOURIST AND HEALTH RESORTS DEPARTMENT—continued. GLADE HOUSE AND MILFORD TRACK. Working Account foe the Year ended 31st March, 1925. Dr. £ e. d. Cr. £ s. d. To Stores at Ist April, J924 .. .. .. 110 811 By Board fees .. .. .. .. 2,217 6 5 Wages .. .. .. ... .. 1,511 3 8 Launch fees .. .. .. .. 203 5 0 Purchases .. .. .. .. 1,783 19 6 Miscellaneous .. .. .. .. 62 3 6 Freight, cartage, repairs, postages, &c. .. 682 11 2 Stores at 31st March, 1925 .. .. .. 649 19 0 Depreciation .. .. .. .. 462 17 1 Balance carried down .. .. .. 1,418 6 5 £4,551 0 4 £4,551 0 4 £ s. d. £ s. d. To Balance brought down .. .. .. 1,418 6 5 By Net loss, to Income and Expenditure Account 2,065 0 3 Proportion of Head Office expenses .. .. 292 12 1 Interest on capital .. . . .. 354 1 9 £2,065 0 3 £2,065 0 3 PASSENGER-BOOKING BUREAUX. Working Account for the Year ended 31st March, 1925. Dr. £ s. d. Cr. £ s. d. To Net loss on bureaux — Bv Balance carried down .. .. .. 1,946 4 10 Auckland .. .. .. .. 715 9 1 Rotorua .. . . . . . . 102 9 8 Wellington . . .. .. . . 144 12 7 Christchurch .. .. .. .. 49 15 6 Dunedin .. .. .. .. 247 7 11 Invercargil] .. .. .. .. 272 3 10 Greymouth .. .. .. .. 414 6 3 £1,946 4 10 £1,946 4 10 £ s. d. £ s. d. To Balance brought down .. .. .. 1,946 410 By Net loss, to Income and Expenditure Account 2,689 18 11 Proportion Head Office expenses .. .. 683 19 2 Interest on capital .. .. .. 59 14 11 £2,689 18 11 £2,689 18 11 SYDNEY AND MELBOURNE AGENCIES. Working Account for the Year ended 31st March, 1925. Dr. £ s. d. Cr. £ s. d. To Salaries and wages.. .. .. .. 1,534 0 0 By Balance carried down • .. .. .. 3,022 16 10 Rent, lighting, telephones .. .. .. 1,434 10 1 Depreciation .. .. .. .. 54 6 9 £3,022 16 10 £3,022 16 10 £ s. d. £ s. d. To Balance brought down .. .. .. 3,022 16 10 By Net loss, to Income and Expenditure Account 3,055 9 1 Interest on capital .. .. .. 32 12 3 £3,055 9 1 £3,055 9 1 *

B.—l [PT. IV].

TOURIST AND HEALTH RESORTS DEPARTMENT—continued. Balance-sheet as at 31st March, 1925. Liabilities. £ s. d. Assets. Capital Account .. .. .. .. 444,002 2 3 £ s. d. £ s. d. Sundry creditors .. .. .. .. 4,059 410 Land .. .. .. 183,501 4 1 Passenger bookings—Ticket-sales Account .. 6,417 311 Additions .. .. .. 229 11 1 Suspense Account .. .. .. .. 60 5 5 183,790 15 2 Treasury Adjustment Account .. .. 31,229 2 9 Buildings .. .. . ■ 109,574 8 7 Writings-off Suspense Account .. .. 167 11 9 Additions .. .. .. 1,905 3 6 Depreciation Reserve .. .. .. 22,209 16 2 • 111,479 12 1 Reserve for doubtful debts .. .. .. 4,812 5 2 Water and drainage systems .. 74,497 18 8 Additions .. .. .. 2.637 12 7 77,135 11 3 Rotorua electric system— Land, buildings, transmissionlines, plant, &c. .. .. 33,448 8 11 Additions.. .. .. 2,780 5 3 — — 36,228 14 2 Furniture and fittings .. .. 15,460 12 4 Additions .. .. .. 950 15 7 16,411 7 11 Plant and machinery .. .. 2,690 6 11 Additions .. . . .. 298 5 6 2,988 12 5 Wharves and beacons .. .. 5,407 15 6 Additions .. .. .. 452 7 1 5,860 2 7 Electric systems at hostels .. .. 4,093 19 11 Steamers, launches, and boats . . 5,288 14 9 Additions .. .. . . 196 3 6 5,484 18 3 Bridges .. .. .. .. 3,699 11 0 Motor-vehicles .. .. 665 3 7 Additions .. .. .. 41 0 0 706 3 7 Garden implements . . . . 438 3 3 Additions .. .. .. 104 0 6 542 3 9 Linen, crockery, cutlery, playing-material, tools, guiding equipment, &c. .. .. .. 5,189 9 2 Live-stock .. .. .. . . . . 608 13 1 Telephone-lines .. .. .. .. 1,249 14 7 Sundry debtors .. .. .. .. 9,901 311 Stores .. .. .. .. .. 2,756 6 5 Cash on deposit and at credit of Receiver-General's Deposit Account .. .. .. .. 4,788 1 9 Remittances in transit and outstanding balances at Tourist Bureaux .. .. .. 397 6 5 Payments in advance .. .. .. 22 4 11 Excess of expenditure over income .. .. 39,622 19 11 £512,957 12 3 £512,957 12 3 Note. —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. 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 books and documents submitted for audit, and correctly state the position disclosed thereby, subject to the above departmental notes. —J. H. Fowler, Deputy Controller and Auditor-General.

101

b.—i tpt. iyi.

102

WAIHOU AND OHINEMURI RIVERS IMPROVEMENT ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1925. Expenditure. £ s. d. I Income. To Interest on first loan of £150,000 .. .. 6,581 18 5 By Contributions from— £ s. d. £ s. d. Sinking Fund contribution on £150,000 .. 267 5 9 Gold-mining companies .. 1,201 17 8 Interest on second and third loans, borne by Gold duty \. .. .. 3,605 12 11 Consolidated Fund .. .. 11,260 19 7 Consolidated Fund .. .. 1,201 17 10 Sinking Fund on second and third loans, borne 420 10 8 6,009 8 5 bv Consolidated Fund .. .. .. Royalty on sand .. .. .. .. '791411 Maintenance of works .. .. .. 344 0 0 Balance, deficiency carried down .. .. 12,785 11 1 £18,874 14 5 £18,874 14 5 Balance-sheet as at 31st March, 1925. Liabilities. £ s. d. Assets. £ s. d. Debentures issued—- Value of works and plant, &c. .. .. 437,559 13 4 Waihou and Ohinemuri Rivers Improvement Advance to Waihi Borough Council under secAct, .1910 .. .. .. .. 150,000 0 0 tion 10, Finance Act, 1922 .. .. 1,997 7 9 Waihou and Ohinemuri Rivera Improvement Debtors for contributions— £ s. d. Act, 1910, and Finance Act, 1919, section 6 150,000 0 0 Consolidated Fund .. .. 82 11 4 Waihou and Ohinemuri Rivers Improvement Gold duty .. .. .. 5,350 15 5 Act, 1910, and Finance Act, 1922, section 16 136,000 0 0 Gold-mining companies .. 1,199 16 0 — 6,633 2 9 436,000 0 0 Debtors for work carried out, &c. .. 416 17 1 Sinking Fund Reserve on first loan .. .. 3,304 0 4 Sinking Fund under Public Debt Sinking Fund Reserve on second and third loans 1,612 10 8 Extinction Act, 1910 — Sundry creditors .. .. .. .. 2,496 0 5 On first loan .. .. 3,304 0 4 Liability to Consolidated Fund— On second and third loans .. 1,612 10 8 Interest on first loan .. .. .. 8,950 0 0 4,916 11 0 Interest on second and third loans .. .. 28,683 10 7 Cash in Public Account .. .. 273 4 8 Sinking Fund on second and third loans .. 1,612 10 8 Income and Expenditure Account— Maintenance of works .. .. .. 239 15 1 Balance as at 31st March, 1924 21,273 0 4 Interest accrued on first loan .. .. 1,048 15 4 Deficiency for year 1924-25 .. 12,785 11 1 Interest accrued on second and third loans .. 1,908 4 11 34,058 11 5 £485,855 8 0 £485,855 8 0 •T. 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 (d), Waihou and Ohinemuri Rivers Improvement Act, 1910, has not yet been availed of. —G. F. C. Campbell, Controller and Auditor-General.

103

B.—l [PT. IY].

WAR EXPENSES ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1925. Expenditure. £ s. d. Income. £ s. d. To Advertising, office expenses, printing and By Equipment Account .. .. .. 1,900 19 3 stationery .. .. .. .. 2,014 0 5 Transport Account .. .. .. 9,469 13 0 Clerical assistance (New Zealand and London) 4,632 16 1 Recoveries on account expenditure previous Educational and vocational training .. 94 8 11 years .. .. .. .. 415 13 1 Medals and decorations .. .. .. 242 0 1 Discount on loans redeemed from War Medical treatment of service patients and Expenses Account .. .. .. 254 2 6 expenses incidental thereto .. .. 114,803 3 1 Discount on loans redeemed from Sinking Pay and allowances (soldiers'accounts) .. 90 16 7 Eund .. .. .. .. 5,762 1 2 Postage, telegrams, telephones, &e. .. 285 14 6 Excess of expenditure over income (carried Travelling allowances and expenses .. 4 10 down) .. .. .. .. 137,707 16 6 War gratuities .. .. .. .. 301 13 6 War graves and memorials . .. .. 31,868 12 5 Depreciation on buildings, furniture, Sc. .. 248 011 Charges and expenses of raising loans .. 924 18 0 £155,510 5 6 £155,510 5 6 £ s. d. £ s. d. £ s. d. To Excess of expenditure over income (brought By Interest received on investdown) .. .. .. .. 137,707 .16 6 ments for year ended 31st Interest paid on war loans March, 1925 .. .. 13,589 7 5 for year ended 31st £ s. d. Less accrued interest at 31st March, 1925 .. .. 3,679,351 8 5 March, 1924, credited last Less accrued and unpaid year .. .. ..11,244 5 8 interest ait 31st March, — 1924 debited last year.. 1,196,031 2 2 2,345 1 9 Plus accrued interest at 31st 2,483,320 6 3 March, 1925 .. .. 970 1 2 Plus accrued interest at 3,315 2 11 31st March, 1925 .. 1,154,286 11 10 Discount on Treasury bills Plus interest due but un- paid in advance . . 1,338 5 5 paid at 31st March, 1925 23,888 8 8 Less credited last year .. 1,200 15 5 3,661,495 6 9 137 10 0 Contributions to Sinking fund from Con- Withdrawal from Sinking Fund applied to solidated Eund for year ended 31st March, reduction of war loans .. .. 514,627 0 0 1925 .. .. .. .. 514,627 0 0 Repatriation Department-—Proportion of interest on war-loan moneys for year ended 31st March, 1925 .. .. 50,461 16 7 Excess of expenditure over income (including interest, &e.) .. .. .. 3,745,288 13 9 £4,313,830 3 3 £4,313,830 3 3 Balance-sheet as at 31st March, 1925. Liabilities. Assets. £ s. d. War-loan capital (including £ s. d. £ s. d. Cash in Treasury Loans Redemption Account 66,463 1 2 securities issued to cover Cash in Public Account .. .. .. 962 0 8 expenses of raising loans) Imprest outstanding .. ... .. 822 13 8 as at Ist April, 1924 .. 77,434,183 16 7 . Investment Account .. .. .. 6,695 3 2 Add adjustment for 1922-23 Investment on account of £ s. d. redemptions .. .. 0 7 11 Sinking Eund (see contra) 5,613,561 10 5 Less withdrawals for re--77,434,184 4 6 demptions .. .. 714,627 0 0 Less loans redeemed during 4,898,934 10 5 1924-25 .. .. 802,462 10 6 Sundry debtors (interest) .. .. 970 1 2 76,631,721 14 0 Sundry debtors (departmental) .. .. 347 910 Contributions, &c., received Discount on Treasury bills paid in advance 1,338 5 5 towards war funds .. 175,173 18 3 Ordnance and Equipment Account (Disposal Less amounts refunded and Depot) .. .. .. .. 18,065 5 6 transferred .. .. 3,274 13 9 Repatriation Department (Advances Account) 1,121,374 1 6 171,899 4 6 Assets in Suspense Account (see contra) — Pay-warrants issued .. 19,400 0 0 Assets transferred and losses incurred, Less pay-warrants redeemed 19,361 10 0 audited and written off, but awaiting 38 10 0 sanction of Parliament, as under :— Remittance received for Motor - vehicles trans- £ s. d. transmission to and from ferred to Post and soldiers .. .. 469,682 II 3 Telegraph DepartLess remittances paid .. 469,682 11 3 ment .. .. 21,702 4 5 .. Losses on sales of surplus Sinking Eund (see contra) 5,613,561 10 5 articles through variLess withdrawals for re- ous causes .. 295 8 10 demptions .. .. 714,627 0 0 — 21,997 13 3 4,898,934 10 5 Excess of expenditure over Sundry creditors (miscel- income— laneousj .. .. .. 4,508 17 5 Balance, 31st March, Sundry creditors (interest) .. 1,178,175 0 6 1924 .. .. 103,407,903 17 4 Writings-oil Suspense Ac- For year ended 31st count (see contra) .. .. 21,997 13 3 March, 1925, as per Treasury Consoidated Fund account .. .. 3,745,288 13 9 Account (interest, &c.) 31,443,371 13 10 — Less Treasury Interdepart- 107,153,192 11 1 mental Account .. 1,566,484 7 I Less recovery from Ger29,876,887 6 9 many for Army of Occupation . . 507,000 0 0 106,646,192 11 1 £112,784,162 16 10 £112,784,162 16 10 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.—G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. TV].

104

NEW ZEALAND GOVERNMENT WHEAT CONTROL. STATEMENT OE ACCOUNTS OE AUSTRALIAN WHEAT IMPORTATIONS, 1924-25. Trading Account for the Year ended 31st March, 1925. Dr. Or. £ s. d. To Stock on hand, brought forward from last £ s. d. By Sales .. .. .. .. 1,153,720 3 6 year .. .. .. .. 33,906 6 11 Purchases, buying commission, insurance, sampling, sea freight, and exchange .. 1,108,439 311 Balance,, gross profit, transferred to Profit . and Loss Account .. .. .. 11,374 12 8 £1,153,720 3 6 £1,153,720 3 6 Profit and Loss Account for the Year ended 31st March, 1925. Dr. £ s. d. Cr. To General expenses, salaries, storage, travelling- By Balance, gross profit, transferred from Trading £ s. d. expenses, wharfage, rent, railage, and Account .. .. .. .. 11,374 12 8 interest .. .. .. .. 12,016 711 Balance brought forward from last year .. 90 18 3 Balance, net loss .. .. .. .. 550 17 0 £12,016 7 11 £12,016 7 11 Balance-sheet as at 31st March, 1925. Liabilities. £ s. d. Assets. £ s. d. Treasury Adjustment Account .. .. .. 961 13 10 Sundry debtors .. .. .. .. 410 16 10 Profit and Loss Account .. .. .. 550 17 0 £961 13 10 £961 13 10 J. W. Collins, Wheat Controller. D. Colquhoun, Accountant. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—G-. F. C. Campbell, Controller and Auditor-General.

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1924-25. AUDITED ACCOUNTS., Appendix to the Journals of the House of Representatives, 1926 Session I, B-01-part04

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1924-25. AUDITED ACCOUNTS. Appendix to the Journals of the House of Representatives, 1926 Session I, B-01-part04

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1924-25. AUDITED ACCOUNTS. Appendix to the Journals of the House of Representatives, 1926 Session I, B-01-part04

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1924-25. AUDITED ACCOUNTS. Appendix to the Journals of the House of Representatives, 1926 Session I, B-01-part04

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1924-25. AUDITED ACCOUNTS. Appendix to the Journals of the House of Representatives, 1926 Session I, B-01-part04

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