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-part05

B.—l [Pt. IV, Supplementary] _

1926. NEW ZEALAND.

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

CONTENTS. PAGE j PAGE Agriculture Department .. . . .. 2 ! Lands and Survey Department .. . . 18 Artificial-limb Factory .. .. 13 Post and Telegraph Department .. .. 21 Land for Settlements Account .. .. 14 Public Works Department . . .. . . 24 Land for Settlements Account (Discharged Soldiers Scenic Reserves .. . . . . 38 Settlement Account) .. .. 16

I—B. 1 [Pt. IV, Sup.] .

B.—l [PT. IV, Sup. j.

"S56I 'hohtr[ xsxe aaaNa am aoa isnooay anNaAag •aaniTaoraov ao iNawxavaaa

2

8 I 38i'808 Z II ii9'0S 6 1 9 81 90S' LZ 8 31 S03'0fl 8 8 I13'8L 9 81 82 ' ' ' • " • •' 9 81 89 '" " " " " " J a !I 9J Jpofjs-SuiAiwjg I Z Eft '91 '' '' IS 8^1 '91 . '' t°V SuuaiqSniqg .rapnn uoifesnadino;) t 01 flO'fl '• •' f 01 flO'H " " " " " " aapun g f fi • ■ • • • ■ • • g f fl ' ' '' ' ' '' '' £imbui A«g n 6 399 " " " " II 6 399 " " " " " £imbui uorjBanpa [■BanqnoiiSy 9 it Til ' ' ' ' '' ' ' 9 II Til ' ' '' ' ' '' '' soiAias jaunts spuTqsj 9 9 9i6 'i ' ' ' ' 9 9 9i6 'i ' ' " '' ' ' '' " ' '' jo uo A i 999'93 •" " " L L 999*93 " " " " " " " ami] no oS-bixibq fBjrnjriDiaS"B jo p.rcpire'js aq| pire 9 £86 " 9 A 199 II 81 888 ' a§pa[Aiou5[ aAOjdnij saopvjas j£.i<yjuioqi3[ pire '8ur}sa} 'SurpBJQ (•oig 'uoE}i!§iamj-}[ruj 'iqSqqojy 'Saizquajs-a.imreui n;.)5[ '>[•>;} 8 01 Sfi'SI 0 fl A08 " f f 89 f 6 1 AA8'3I " 'spaaAi saprqaiq) put; sasisasip jo uoVparjsap put; [OJ^UOQ (s^uam -ijadxa puB '3Aioq« IB pm; sSuipjmq u; sjfrqdsjp 's:jubj8 'saipisqns saprqa 01 6 SfO '9 Z II It9'l Z 91 li '' 8 SI 881 8 II 9tl'f " u *) iuiiuhiiouSb jo c(uauiaAOJdmi ioj sipoAi pu« suoi^SpsaAux (saiouaSupuoo put; 'sapjadcud jo doaijdn 6 9 399' 01 9 0 98 8 81 991 01 I t0[ Z 81 330' I I 81 863'8l '8ut}m.id 'suoKjBoqqnd saprqout) pwauaQ (saou'BAioii'B pire sasuadxa pu-B ';m>dsire.4 I il 969'66I I 9 8t9'8I f !:i t>93'3f 6 9 690'6I I 01 018 '96 t Z 6I6'33 'ooubjsissb Xieiodmai 'Sai-IBIBS saprqaur) pire saaiA-ias [Buosjaj •p -s J -p -s j -p -s 3 -p -s j -p -s if -p -s 3 -x(j • •noisrAiQ sppij -noisiAia 'uoisiaiq; | 'noisiAiQ *90gUO j

B.—l [PT. IY, Sup.] .

DEPARTMENT OF AGRICULTURE—continued. Revenue Account for the Year ended 31st March, 1925—continued.

3

jaqc(o oc> pauajsirei} s;)assi3 joj uaaq s«q Smaq aS-rsqa aq} '6S6I 'qoaej\[ }»[{; se jo saamqisq no ioj paAio]]® uaaq sr*q 'fztil 'ludy "J S I V s 8,3 no jad ff (<?) '. }uaun.n3daQ oiiqnj passassru sre arq«A (®) : A'xBcpiam'eii.red ou aassassod iuannJi3daQ[ qoiqAi joj paprqaui a.re sa3.reqa Suiaiojioj aqx —"sario^ 8 91 I68'0LS3 S 91 168'0iS3f f 8 flZ'61 8 II 8it'l " " " 81 e £ 9ff '' ' ' '' pfBqmimoj\[ 9 I f98'S » ' ■' '• BOMia^ 'nusj J13HU3Q 9 128 'A " '•' '' '' jo BJinprng g 81 98i'69E '' " *' aauupa 8 il 809 '9 " snores aninrB.iBnb pore 'suaa® pue sra-rej x^uarauadxg 0 SlffST'l " '■ " '' (sjodap Suixfta "p "S 3 — Tnojj sassoi •p 's j -nosiod puB 'suosiod s<junoaoi3 ajuredas raojj s}qoj<j jC{j II A ££9'l62 " " " " " '• UAiop !)qSno.iq aairepa oj, ■p -s 3 II L A£9'I6S3F II £ ££9'l6S3r f 61 969 'f " " • ' (sjunoaou ajBJBdas nt UBqj uo I Zl £61 '9 " JJ0-s§npuM SuTpmDui at-BJBdas uj 4uqi aaqjo) uonBiaajda(j II £ ££9'l6S " " " " " '■ UMOp pauaua 0 91 ZZti'OfZ " " ■' " " • • UAiop jqgnoiq aotrepsa oj •p -s 3 -J-0 'P ' s 5 ••'ff 8 £ <58£'80S Z II ££9'0S C I 88f'St 6 81 90S'£S 8 Zl SOS'OtI 8 8 IIS'8£ 0 91 SSS'OtS 8 I 668'6I f fl S6f'9l f 91 8I6'9S 9 f 6f 8 '901 8 61 »09'Ii " " " " " " UAiop pai.irea aourqua 8 9 91 • • • ■ ' • "' 8 9 91 ' ' '' ' ' " '' ' • anuaAaj iBi-ioiixiaj, f £1 68S' I " " " " f LI 686' 1 " " " " " • ' ' sguipjmq jo 0 01 PLZ'Z " " " 0 01 fLZ'Z " '• "" •' " ' - 40V £ire<i Japun 006 " 006 " " " " " " " " aqi Japun f g 9f9 • • ■ • f z 9f9 ' '' '' '' ' ' " uaprng pu« pxeqo.10 .rapan 6 81 698' 62 " " " 6 81 698 '65 " " " " puis guuaiqgnBjg aq-} japnn saa^ 9 61 60Z't " " " 9 61 60S' I " " " '• " •• 3[oo;g japun saajj p J MTi-t[iiai.iSi; jo oqj [iu>; aSpaj f L I 008 ' IZ 116 8 18 ' I 6 £ <586 '6S '' *' '' -aiousj i-BJrupiaijg-B aAo.idun saoiAjas A.;o4T;.foqf?[ pur,' 'SuipraQ (s^nara -uadxa put? 'SAioqs puii s§mpjmq ui s-ifejdsip 'saipisqns sapiqa g gj ■ • • (; 61 9i '' '' -ur) agpa[Avoxn[ [XJ.mnaar.fijR jo ;uaniaAoiduii joj S5[Joai piir; \'a •p -s 3 -p -s 3 -p -s 3 'P "s 3 'P ' s 5 'P '« S ' 'J-O " »_ •noisiAia 'noisiAia i£ii«a -uoisiAia •noisiAicr 'QOUJO w : — !

11—1 [PT. IV, Sup

4

Income.

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DEPARTMENT OF AGRICULTURE—continued. RUAKURA FARM OF INSTRUCTION. Farm Working Account for the Year ended 31st March, 1925. Expenditure.

9 SI LZ9'II 81 9S0'0S* 8 IIS 9 9 86*'S 9 S 108 6 0 SOI '8 II 9 009 9 6 98* !s 91 861 8 81 191 9 II 069'S* 81 SI9'SI Z 060'8|.6 Z S*S'II " " WX I II 6*8 Z 91 690' I 8 9 91 8 Z 6* IIS I 8 9SS " 01 S OS 16 SI Oil S 8 I * 81 101 " 0 8 9S 0 9 88S " sgsjoq-gtippo^ * 9 881 0 9 0 Z 6 9 Z Zl Z " " 9 SI SI * 0 SI 01 9 91 I 81 66 0 0 1 " 8 9 98 " TOpiBg-aiqwjaSaA 9 91 018 01 81 *98 'I 0 1 8 01 8 1*1 1 8 8 6 II 68S'I " S I 9S I 9 S9 01 8 *1 I II 08S S II 0 * 91 98*'S ! 0 9 9S0'S "" " d9SX tS 9 9 88S'l S S 91 0 0 99 S *1 IS 9 II II II 8 9*S * S SI 9 0 18 II * 61 01 0 88S 01 9 08 0 SI SI 18 *1 SS9 " " '•^Iinoj 9 8 969 'I II I IS 9 81 68 S * I 0 6 108 0 It ISI 8 81 SS 8 81 *11 I 01 8S * * 09S 9 0 09 " 0 9 989 " " sg !eE * I 161 I 8 f 0I8I8* 8 61 9 " I 9 91 I I ** 8 8 *8 01 S SSI 0 6 0 " 0 S 0S9 " " p.reqo.10 0 9 10* I 81 061 '8 01 8 98 0 81 18 1 8 1 S II 08* " 9 9 09 8 9 19 01 8 88 S 0 898 01 8 89l'l " 8 9 8*8 " pjaq §upnpo.i(l-5[[!K S 81 281 '8 0 ST 911 |6 81 SI9'I "" " " 0 9 8*1 " II * 89 9 SI SIS 01 9 SSS " S 81 8*8'l " samurai pn-e ss«.iq I 01 898 01 9 S I S II •' '• •• 8*0 01 9 II 6 81 I 9 * 69 6 II S* 6 81 *8* II 0 SIS " " eajoqs mistf II SI IS* '8 S * II S 01 ISS II II I9S '• '• 6 * 89 6 I 6 9 II S9S 6 9 609 9 61 **I'I9 II IS II SI 606 " " sdoia ui-retf 8 II IIS '9 I I 01 II SI 681 " S II 9IS ' 10 0 911 * 91 SS 8 91 99S S II 981 8 91 918 0 0 8S0'l0 01 191 0 01 981 'S pMq" £n«Q; 'P -s 3 -p -s jf -p -s 3 -p -g 3 j-p -s 3 P "s 3 -p -s 3 -p -s 3 -p ' s 3 'P ' s 3F "P ' s 3 'P •« 3 -p -s j -p -s 3 -uff •wow -aimronadXT -man ! -smi'ssi I 'rarea moij j *aoj pred . too o«-t ! -RraiBawi 'W6I —soirerejr ™ OT noi W osjd0 a iraB L 9^ltIT ! sa ™X X , toojj poo.n P i I satipnag j sopjrang SSI ott »nrpn T oui jtmooov -saswioina 'W8 -noijoog 1 u | t + j j 4S p U sajn^s^j. P"lI ; ptre siredsx sirede-a t

n 651 'e f IT 8SS'8S I 81 Ai8'0I II f 666 8 91 9fl'S II I 8IL'8 6 6 981' L " " •' '' W>X € I 6If'l 0 8 168 II f 666 Oil f 81 LZ " " " " " '' sasioi{-gup[.io^Y 0 I tS f f f9I 0 0 Bf " 8 6 Oil fi tl i •• •• •• •• nap.reg-aiq'eciagaA 8 n 6SS'8 0 01 Its' 8 S 6 618 9 81 II 16 LfS'f " " *' " " " 9 01 98f 0 ex 168 f 9 968 0 S 681 8 8 6 0 81 908 " " " " " 01 61 6fZ 8 8 9ff'l 9 6 686 I " Z SI li 0 f 12 I 81 818 " " " " " 6 91 861 i 6 809 5 9 iff " 8 9 if 8 91 16 8 81 92 " " " p.reqojQ I 61 L68'g L 8 198 "" 9 II f8S 9 \ 90S 'I L 61 689 " " " "" pjaq gnionpo.id-5(nW £ t R II 8 88L'8 8 8 f6l'l " f 01 689'S f 91 fZ " " " " put! ss-B.ifj 5 6 18 f X ILL 0 L 86S " 6 91 i9I 6 1 885 Z 01 IS •' " " " " m.re|[ L 6 8tf ft 8i6'S 0 II 680'I " II 6 968 0 91 688 9 L 901 " " " " " sdojo ra-re^ I f 999' I L L ZU't I fl 980 'S " 0 91 OS 0 61 flS'I 9 S Itt'l " " " " '• pjaq ijrea "P ' s 3 'P 'S 3 -p -s j 'P 'S J -p 's J -p -s j -p -s 3 -jiq ' SB0T- # pa J ' snloonI m ° x ipxm ms* *><n S I 9SJ °h | J° s ™ ss i j , nno0 oy'S-'w ' s9p!S ' nono9S

B.—l ppT. IV, Sup. ' .

Income.

DEPARTMENT OF AGRICULTURE—continued. EXPERIMENTAL, EDUCATIONAL, AND HOSTEL SECTIONS.—RUAKURA FARM OF INSTRUCTION. Dissection of Income and Expenditure for the Year ended 31st March, 1925. Expenditure.

5

Section ' Purchases— Purchases— j S2; Horse 1 Issues from Inter-Section Interest and Repairs and r ,„ riT „„,-„ tinr , Tnt „, r>»Mt a Balance— • ,31st March,' 1924. Groceriiis ' &c - Sun4rie s- Salaries Labour. Farm [Sections. Transfers. Rent. Maintenance. Depreciatl0n - Total Debits. Profit . Or. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Experimental .. .. .. 221 14 11 .. .. 41 17 9 13 0 8 16 8 7 204 0 0 91 19 6 4 5 5 14 19 1 608 5 11 96 19 9 Visitors .. .. .. .. 852 12 9 .. 33 6 8 553 1 0 6 17 0 82 19 8 54 7 11 5 4 11 2 1 4 20 0 0 1,610 11 3 Homestead .. .. .. .. 827 0 1 221 10 10 18 9 6 633 18 4 8 18 0 431 0 4 1 19 6 75 18 6 76 9 7 63 0 6 2,358 5 2 Apiary .. .. . . .. 395 9 0 .. 50 12 4 128 15 0 13 19 3 3 2 2 .. 42 5 4 9 19 1 6 0 1 650 2 3 Agricultural education (general) .. 2,726 7 3 .. 28 4 2 879 0 7 57 18 3 5 0 0 67 12 1 398 7 4 66 2 3 128 9 6 4,357 1 5 Agricultural education (students' farm 127 13 11 466 9 10 107 0 1 1,439 19 10 64 0 3 806 9 2 28 3 1 79 2 7 209 14 3 127 12 10 3,456 5 10 school quarters) Departmental exhibits .. .. 119 16 0 .. 11 16 II 99 19 2 .. 6 1 0 .. .. 4 2 8 .. 241 15 9 Totals .. .. .. 5,270 13 11 688 0 8 249 9 8 3,776 11 8 164 13 5 1,351 0 11 356 2 7 692 18 2 372 14 7 360 2 0 13,282 7 7 96 19 9

Sect,inn Board —• v ■ .:<.Board — i Inter-Section Transfers to a „. „ Stock at t Sundry Debtors. Boaid Visitors, Allowances. Transfers. Capital Account. I Sundr y Sales. 31gt Marcll( 102 5. Total Credits. ; Balance— Loss. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Experimental .. .. .. .. .. .. .. .. 296 16 8 158 5 0 .. 250 4 0 705 5 8 Visitors .. .. .. .. .. .. 4 2 0 .. .. .. 852 12 9 .. .. 856 14 9 ! 753 16 6 Homestead .. .. .. .. 218 4 0 62 18 0 380 2 0 42 17 5 777 8 8 3 14 9 58 14 0 1,543 18 10 ! 814 6 4 Apiary .. .. .. .. .. .. .. .. .. 39 5 5 135 11 0 118 5 5 - 299 0 3 592 2 1 58 0 2 Agricultural education (general) .. .. .. .. .. .. 21 2 8 2,713 8 0 .. 33 14 1 2,768 4 9 1,588 16 8 Agricultural education (students' farm school quarters) 1,428 16 11 18 4 0 54 15 6 38 10 6 .. 72 19 11 116 16 3 1,730 3 1 1,726 2 9 Departmental exhibits .. .. .. .. .. .. .. 2 0 0 119 16 0 .. .. 121 16 0 119 19 9 1,651 2 11 81 2 0 434 17 6 440 12 8 4,757 1 5 195 0 1 758 8 7 8,318 5 2 5,061 2 2 Jt £ s. d. j £ s. d. £ s. d. Balances, 1st April, 1924 4,757 1 5 Total debits .. 13,282 7 7 Balances— losses .. 5,061 2 2 Stocks .. .. 513 12 6 Total credits .. 8,318 5 2 Balances— profits .. 96 19 9 £5,270 13 11 Excess debits .. £4,964 2 5 Excess loss .. £4,964 2 5

B. -1 [PT. IV, Sup.].

6

DEPARTMENT OF AGRICULTURE—continued. MOUMAHAKI EXPERIMENTAL FARM. Working Account and Profit and Loss Account for the Year ended 31st March, 1925. Dr. Cr. £ s. d. To Stock, Ist April, 1924— £ s. d. £ s. d. By Sales of dairy-produce and stock .. .. 2,348 13 0 Live-stock .. .. 4',552 17 0 Sales of sheep, wool, and skins .. .. 3,314 15 9 Farm crops and stores .. 1,040 13 1 Sales of pigs .. .. .. .. 320 8 0 5,593 10 1 Sales of farm-produce .. .. .. 70 15 5 Wages, supplies, &c., for dairying .. .. 493 19 2 Farm supplies for homestead, maintenance, Purchases of sheep, wages, and sundry stores repairs, &c. .. .. .. .. 225 14 8 for sheep-farming .. .. .. 1,360 8 3 Stock, 31st March, 1925 — £ s. d. Wages and supplies for pig-farming.. .. 92 7 8 Live-stock .. .. 3,588 17 6 Supplies for horses .. .. .. 22 14 0 Farm crops and stores .. 898 6 1 Wages, manures, and sundries for pastures.. 178 5 5 4,487 3 7 Wages, manures, seeds, &c., for crops .. 184 13 7 Board allowance .. .. .. .. 248 2 6 Balance carried down .. .. .. 2,593 9 9 £10,767 10 5 £10,767 10 5 £ s. d. £ s. d. £ s. d. £ s. d. To Homestead wages and supplies .. 547 18 11 By Balance brought down .. .. .. 2,593 9 9 Homestead supplies from farm .. 211 9 8 Board fees, &c.. receivable .. 240 19 10 759 8 7 Board allowance .. .. 319 5 6 Maintenance and repairs 277 6 3 560 5 4 Horse labour and board allowance 55 7 0 Proceeds from exhibits at shows .. .. 20 10 0 332 13 3 Rents .. .. .. .. .. 61 11 4 Water-supply .. .. .. .. 29 5 8 Sundries .. .. .. .. .. 5 12 0 Exhibits at shows .. .. .. 70 9 7 Balance .. .. .. .. .. 446 3 5 Salaries .. .. .. 596 6 10 Other management expenses .. 90 14 4 687 1 2 Depreciation .. .. .. .. 627 9 0 Interest on capital .. .. .. 1,078 13 3 Administration charges .. .. .. 102 11 4 £3,687 11 10 £3,687 il 10

B.—l |Pt. TY, Sup.] .

DEPARTMENT OF AGRICULTURE—continued. TE KAUWHATA HORTICULTURAL STATION. Working Account for the Year ended 31st March, 1925.

7

Wattle Plantation. General Farm. Vineyard. Wine-cellar. Horticulture. Total. Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Stock, 1st April, 1924 .. .. 012 16 10 16 17 1 12,331 12 4 .. 12,961 6 3 Salaries and wages .. .. 235 14 2 510 13 1 656 15 6 670 13 1 219 18 4 2,293 14 2 Inter-Section charges.. .. 57 17 4 95 12 0 44 12 7 1,712 0 9 1 18 2 1,912 0 10 Sundries .. .. .. 14 5 5 124 16 10 166 1 3 45 1 9 0 3 5 350 8 8 Stripping charges .. .. 769 3 5 .. .. .. .. 769 3 5 Cartage and freight .. .. 63 1 6 .. .. 42 10 7 .. 105 12 1 Seeds .. .. .. .. 44 19 6 .. .. .. 44 19 0 Manures .. .. .. .. 106 0 3 .. .. 1 0 0 107 0 3 Horse-feed .. .. .. .. 68 15 3 .. .. .. 68 15 3 Shoeing .. .. .. .. 27 10 9 .. .. .. 27 16 9 Sheep .. .. .. .. 240 15 4 .. .. .. 246 15 4 Raffia .. .. .. .. .. 11 7 8 .. .. 11 7 8 Spraying-materials .. .. .. .. 40 10 2 .. 5 12 5 46 2 7 Sugar .. .. .. .. .. .. 493 0 10 .. 493 0 10 Bottles .. .. .. .. .. .. 221 1 10 .. 221 1 10 Cases .. .. .. .. .. .. 203 9 II 3 18 0 207 7 11 Labels .. .. .. .. .. .. 39 2 7 .. 39 2 7 Corks .. .. .. .. .. .. 20 0 0 .. 20 0 0 Still license .. .. .. .. .. .. 20 0 0 .. 20 0 0 Balance to Profit and Loss 582 14 11 .. 799 11 10 122 17 8 .. 1,505 4 5 Account — 1,722 16 9 1,838 5 10 1,735 16 1 15,921 11 4 232 10 4 21,451 0 4 Cr. £ s. d. £ s. d. £ s. d. £ 9. d. £ s. d. £ s. d. By Bark sales .. .. •• 1,270 16 9 .. .. .. .. 1,270 16 9 Firewood .. .. .. 52 0 0 .. .. .. .. 52 0 0 Sundries .. .. .. .. 0 9 7 7 10 6 5 11 8 27 4 6 40 16 3 Sheep .. .. .. .. 483 19 5 .. .. .. 483 19 5 Cattle .. .. .. .. 39 4 9 .. .. .. 39 4 9 Grazing .. .. .. . . 14 8 5 .. .. .. 14 8 5 Bulk-wine sales .. .. .. .. .. 1,289 18 3 .. 1,289 18 3 Inter-Section credits .. .. .. 203 7 6 1,708 13 4 14 12 9 .. 1,926 13 7 Cased-wine sales .. .. .. .. .. 3,259 18 4 .. 3,259 18. 4 Stock, 31st March, 1925 .. 400 0 0 838 10 5 19 12 3 11,351 10 4 .. 12,609 13 0 Balance to Profit and Loss .. 258 5 9 .. .. 205 5 10 463 11 7 Account 1,722 16 9 1,838 5 10 1,735 16 1 15,921 11 4 232 10 4 21,451 0 4 Profit and Loss Account for the Year ended 31st March, 1925. , Plantation Ge neral Farm. Vineyard. Wine-cellar. Horticulture. Management. Total. Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Balance from Working Account .. .. 258 5 9 .. .. 205 5 10 .. 463 11 7 Stationery, &c. .. .. .. .. .. .. .. 24 11 2 24 11 2 Repairs.. .. .. .. 2 11 4 75 10 5 5 7 3 .. .. 56 19 0 140 8 0 Expenses of injured officer.. .. .. .. .. 22 7 6 .. .. 22 7 0 Salaries and wages .. .. .. .. .. .. .. 760 12 6 760 12 6 Wine issues not charged for .. .. .. .. 14 12 9 .. .. 14 12 9 Road subsidy .. .. 40 0 0 .. .. .. .. .. 40 0 0 Losses on sales of fixed assets .. 102 7 0 5 0 10 .. .. .. .. 107 7 10 Depreciation .. .. .. 93 9 2 190 10 8 21 4 4 67 1 11 33 11 7 40 6 6 446 4 2 Interest on capital .. .. 173 9 1 234 15 3 61 18 8 603 8 8 26 3 5 35 19 11 1,195 15 0 General administration charges .. .. .. .. .. .. 123 19 0 123 19 0 Balance carried down .. .. 214 5 10 .. 711 1 7 .. .. .. 925 7 5 026 2 5 704 2 11 799 11 10 707 10 10 205 0 10 1,042 8 .1 4,264 16 11 Cr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Balance from Working Account .. 582 14 11 .. 799 11 10 122 17 8 .. .. 1,505 4 5 Royalties .. .. 39 15 8 .. .. .. ... .. 39 15 8 Rents .. .. .. .. 3 11 10 .. .. .. .. 155 5 3 158 17 1 Profits on sales of fixed assets .. .. 130 15 11 .. .. .. 1 15 0 132 10 11 Stock of stationery, &c. .. .. .. .. .. .. .. 24 10 2 24 10 2 Balance carried down .. .. .. 633 7 0 .. 644 13 2 265 0 10 860 17 8 2,403 18 8 626 2 5 764 2 11 799 11 10 767 10 10 265 0 10 1,042 8 1 4,264 16 11 £ s. d. Losses on sections .. .. .. .. 2,403 18 8 Less profits on sections . . . . . . 925 7 5 Total loss .. .. .. £1,478 11 3

B.—l IPT. IY, Sup

8

DEPARTMENT OF AGRICULTURE—continued. CENTRAL DEVELOPMENT FARM, WERAROA. Sectional Working Account for the Year ended 31st March, 1925.

Dairy Herd and gh pi Working- ~ | Grass and Ornamenta- Homestead Agricultural Management, I Total Milk-production. | bneep ' ilgs * horses. lannurops. Pastures. tion. Homestead. Education . | Management, j lotai. Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Stock, 1st April, 1924 .. .. 7,768 0 0 1,311 15 0 359 5 0 264 0 0 680 1 10 1,739 14 6 .. .. .. .. 12,122 16 4 Wages and allowances .. .. 1,337 18 4 309 16 10 255 2 2 12 0 9 649 3 9 471 11 7 .. .. .. .. 3,035 13 5 Farm crops and stores .. .. 938 12 2 134 3 0 121 4 3 119 9 9 198 3 9 60 4 5 .. .. .. .. 1,571 17 4 Cartage, freight, &c. .. .. .. 89 6 6 38 18 8 124 15 4 68 10 6 4 15 8 8 11 3 .. .. .. .. 334 17 11 Grazing, milk for pigs .. .. 835 18 0 1,101 15 4 164 11 2 24 14 0 .. .. .. .. .. .. 2,126 18 6 Live-stock purchases .. .. .. 50 0 0 3,276 8 7 .. 15 0 0 .. .. .. .. .. .. 3,341 8 7 Sundries .. .. 5 7 9 3 8 6 - .. 51 1 3 19 17 6 .. .. .. .. 79 15 0 Balances carried down .. .. .. 1,388 19 3 186 7 11 273 2 3 179 12 2 1,580 11 7 .. .. .. .. 3.608 13 2 : 11,025 2 9 7,565 5 2 1,211 5 10 776 17 3 1,762 18 5 3,880 10 10 .. .. .. .. 26,222 0 3 Or. By Sales of live-stock .. .. .. 1,475 11 0 4,084 4 4 802 14 8 .. .. .. .. .. .. .. 6,362 10 0 produce .. .. .. 1,442 19 4 814 10 10 .. .. .. .. .. .. .. 2,257 10 2 Sundries and issues to pigs .. .. 180 2 0 .. .. • • .. .. .. .. . . ,. 180 2 0 Horse labour .. .. .. .. .. .. 558 7 3 ,. .. .. .. .. .. 558 7 3 Crop issues and sales .. .. .. .. .. .. •• 900 1 7 219 6 3 .. .. .. .. 1,119 7 10 Grazing charges .. .. .. .. .. .. •• .. 1,978 17 4 .. .. .. .. 1,978 17 4 Stock at 31st March, 1925 .. .. 7,667 10 0 2,666 10 0 408 11 2 218 10 0 862 16 10 1,682 7 3 .. .. .. .. 13,506 5 3 Balance carried down .. .. 259 0 5 .. .. • ■ .. .. .. .. .. .. 259 0 5 11,025 2 9 7,565 5 2 1,211 5 10 776 17 3 1,762 18 5 3,880 10 10 .. .. .. .. 26,222 0 3

DEPARTMENT OF AGRICULTURE—continued. CENTRAL DEVELOPMENT FARM, WERAROA. Sectional Profit and Loss Account for the Year ended 31st March, 1925.

B.—l TPT. IV, SUP.] .

£ s. d. Losses .. .. .. 19 7 Less pro fits .. .. 1,395 18 1 Net loss .. .. £3,364 1 6

2—B. 1 [PT. IV, Sup.

9

Sheep- Pigs. ! W C!S g " Farm Crops. *££* j | Homestead. j Management. ! i I 1 1 I Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Balance brought down .. .. 259 0 5 .. .. .. ' .. .. .. .. .. . . 259 0 5 Repairs .. .. .. .. 66 15 6 .. .. .. 38 3 10 286 3 8 .. .. .. 82 11 10 473 14 10 Fees, testing cows .. .. .. 46 0 0 .. .. .. .. .. .. .. .. .. 46 0 0 Grazing charges, Flock House cattle .. 22 6 0 .. .. .. .. .. .. .. .. .. 22 6 0 Factory Contribution Reserve .. .. 20 0 0 .. .. .. .. .. .. . . .. .. 20 0 0 Exhibits at shows .. .. .. 38 15 1 .. 6 3 0 .. .. .. .. .. 28 4 4 .. 73 2 5 Sundry services .. .. .. .. .. .. 880 .. .. 1136 59 13 4 .. 180 8 0 259 12 10 Local farm school .. .. .. .. .. .. .. .. .. .. .. 70 3 7 .. 70 3 7 Other farm schools .. .. .. .. .. ' .. .. .. .. .. .. 7 19 11 .. 7 19 11 Expenses relative to visitors .. .. .. .. .. .. .. . . .. .. 44 12 9 .. 44 12 9 Wages and salaries .. .. .. .. .. .. .. .. .. 383 4 2 7 18 10 .. 821 2 10 1,212 5 10 Board undistributed .. . . .. .. .. .. .. .. .. .. 30 13 7 ] .. 30 13 7 Depreciation .. .. .. 299 3 11 65 18 1 87 5 3 70 10 5 105 2 3 437 8 6 16 11 1 248 5 10 88 12 9 : 176 14 8 1,595 12 9 Interest on capital .. .. ... 504 0 4 123 4 5 56 16 5 57 5 9 259 17 1 1,605 13 4 15 8 9 146 16 0 34 14 5 103 16 9 2,907 13 3 Administration charge .. . . . . .. .. .. .. .. . . .. .. ! 200 9 6 200 9 6 Balances (profits) .. .. .. .. 1,199 16 9 59 3 3 136 18 1 .. .. .. .. .. .. 1,395 18 1 1,256 1 3 1,388 19 3 209 7 11 i 273 2 3 403 3 2 2,329 5 6 426 7 6 493 7 7 274 7 9 1.565 3 7 8,619 5 9 Cr. 1 By Balances brought down .. .. .. 1,388 19 3 186 7 11 273 2 3 179 12 2 1,580 11 7 .. .. .. .. 3,608 13 2 Prize-money and trophies .. .. 68 15 0 .. 23 0 0 .. .. .. .. .. . . ; .. 91 15 0 Cottage rents .. . • • • .. .. .. .. .. .. .. .. • • 135 3 5 135 3 5 Sundries .. .. • • ■ ■ .. .. .. .. .. .. 23 14 7 .. .. .. 23 14 7 Balances (losses) .. -. .. 1,187 6 3 .. .. .. 223 11 0 748 13 11 402 12 11 493 7 7 274 7 9 1,430 0 2 4,759 19 7 1,256 1 3 1,388 19 3 209 7 11 ! 273 2 3 403 3 2 2,329 5 6 426 7 6 493 7 7 274 7 9 1,565 3 7 8,619 5 9

B.—l [PT. IY, Sup.] .

DEPARTMENT OF AGRICULTURE—continued. RABBIT-DESTRUCTION, POISONS, AND POISON-MIXING DEPOTS. Working Accounts and Profit and Loss Accounts for the Year ended 31st March, 1925.

10

~ . . T "Wellington District Dominion Distribu- T ,;. i;rankton Juncaon Fairlie Depot. Kaikoura Depot. Ranturly Depot. Jnvercargill Depot. Distributions. tions, Carbon h™ " Total. Ue P ot - Phosphorus Poisons. Bisulphide. tI0D: '' s,r y™™ e ' Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ a. d. £ 8. d. £ 8. d. To Stock, 1st April, 1924 .. 477 5 4 103 7 0 18 4 3 113 9 5 61 8 6 75 18 9 210 0 3 708 9 0 1,768 2 6 Inward transfers of stock .. .. 37 17 11 .. .. .. .. 193 6 4 228 11 1 459 15 4 Wages .. .. .. 762 8 6 311 0 0 60 12 0 221 9 0 214 3 4 15 0 0 101 6 6 225 0 0 1,910 19 4 Packing, cartage, &c. .. 739 5 3 210 12 11 6 6 0 206 18 0 326 12 7 16 12 8 158 0 8 108 14 11 1,773 3 0 Sugar, pollard, &c. .. 1,147 13 9 312 2 7 21 7 10 336 19 2 402 3 5 .. .. .. 2,220 6 9 Poison .. .. .. 428 15 11 197 3 0 20 19 6 90 11 6 109 14 5 79 12 1 789 17 9 1,453 12 3 3,170 6 5 Poison transferred .. .. .. .. .. .. .. 396 18 6 .. .. 396 18 6 Sundries .. .. .. 37 9 3 21 13 7 9 11 0 1 19 6 11 8 4 .. .. .. 82 1 8 Balances carried down .. 529 5 10 258 10 9 .. 304 1 8 208 10 7 7 7 3 79 7 6 895 2 10 2,282 6 5 4,122 3 10 1,452 7 9 | 137 0 7 1,275 8 3 1,334 1 2 591 9 3 1,531 19 0 3,619 10 1 14,063 19 11 To Balances brought down .. .. .. 17 11 1 .. .. • 2 9 6 .. 20 0 7 Depreciation .. .. 126 6 7 12 4 9 1 10 10 33 3 6 9 6 10 .. . . .. 182 12 6 Interest on capital .. .. 151 3 7 14 0 5 2 2 5 14 5 8 17 3 8 3 8 4 9 8 2 31 17 7 243 9 10 Administration charges .. 61 14 2 23 19 0 2 1 5 20 1 7 21 9 6 10 3 7 22 12 6 40 10 3 202 12 0 Other supervision charges . . 225 0 0 .. .. .. .. .. .. .. 225 0 0 Wages, officer on sick-leave .. 103 13 6 .. •. .. . • • • . . ■ • 103 13 6 Balances carried down .. .. 208 6 7 .. 236 10 11 160 10 7 .. 50 17 3 822 15 0 1,479 0 4 667 17 10 258 10 9 I 23 5 9 304 1 8 208 10 7 13 11 11 85 7 5 895 2 10 2,456 8 9 To Balance brought down .. .. . . .. .. . . . ■ .. 174 2 4 To Compensation Reserve .. .. .. .. .. .. .. .. .. 150 0 0 Balance .. .. .. .. .. j .. .. .. .. .. .. 1,154 18 0 [ | I 1,479 0 4 . .Cr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Sales .. .. .. .. .. .. .. .. .. 1,260 2 9 2,561 1 6 3,821 4 3 Sales, phosphorus .. .. 27 15 0 51 8 0 0 15 0 13 2 6 24 19 6 84 14 0 .. .. 202 14 0 Sales, phosphorized pollard .. 2,986 6 10 1,154 15 9 81 18 0 1,128 19 8 1,041 5 10 364 17 6 .. .. 6,758 3 7 Sales, phosphorized oats .. 125 14 0 3 5 5 .. 16 16 0 33 3 9 48 15 4 . . . . 227 14 6 Outward transfers of stock .. •• •• ■■ .. 195 13 7 138 13 11 334 7 6 Sundries .. .. .. 67 17 6 6 12 11 1 0 0 10 15 10 7 17 7 4 9 6 .. .. 98 13 4 Stock, 31st March, 1925 .. 914 10 6 236 5 8 35 16 6 105 14 3 226 14 6 88 12 11 73 13 2 919 14 8 2,601 2 2 Balances carried down .. •• 17 111 .. .. 296 .. 20 07 4,122 3 10 1,452 7 9 137 0 7 1,275 8 3 1,334 12 591 9 3 1,531 19 0 3,619 10 1 14.063 19 11 I _ ; By Balances brought down .. 529 5 10 258 10 9 .. 304 1 8 208 10 7 7 7 3 79 7 6 895 2 10 2,282 6 5 Balances carried down .. 138 12 0 .. j 23 59 .. .. 648 5 19 11 .. 174 2 4 667 17 10 258 10 9 23 5 9 304 1 8 208 10 7' 13 11 11 85 7 5 895 2 10 2,456 8 9 By Balance brought down .. .. i .. ! .. .. .. . ■ i .. .. £1,479 0 4 I ;

,B —1. [PT. IV, Sup.].

DEPARTMENT OF AGRICULTURE—continued. EXPERIMENTAL FARMS AND AREAS, AND QUARANTINE STATIONS. Working Accounts and Profit and Loss Accounts for the Year ended 31st March, 1925.

11

Waimanntra Ashhnrt/in Motuihi Island j Somes Island Quail Island Pmrai wsrm I Mamaku Farm. Puwera Area. Albany Area. Mar ton Area. Galloway Area. Gore Area. Winton Area. Quarantine Quarantine Quarantine i . Total. Station. Station. Station. Orchard. Dr. To Stock, 1st April, 1924 — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ 8. d. £ a. d. £ s. d. £ s. d. Live-stock .. 324 19 0 20 10 0 596 0 0 192 10 0 .. .. 60 0 0 .. 40 0 0 1,185 10 0 62 8 6 175 11 0 20 0 0 2,677 8 6 Farm crops and stores .. 476 12 8 302 15 6 125 3 3 101 16 8 36 16 10 131 9 4 633 0 6 134 6 3 397 12 8 54 9 4 28 11 6 35 16 0 225 10 0 2,684 0 6 Wages and salaries .. 296 15 4 454 10 2 660 7 4 556 17 3 275 10 6 319 18 6 406 4 9 218 4 8 197 8 0 463 2 3 248 6 8 283 13 0 62 6 0 4,443 4 5 Purchases of live-stock .. 48 17 10 354 4 11 273 12 0 181 18 0 9 0 0 .. 514 16 2 .. .. 178 16 0 6 0 0 .. .. 1,567 4 11 Launch and steamer services .. .. .. .. .. .. .. .. .. 183 5 0 338 11 4 82 1 3 .. 653 17 7 Manures and seeds 103 19 11 42 11 6 88 2 3 79 2 8 16 13 4 54 10 2 22 4 9 35 6 7 65 2 4 .. .. .. .. 507 13 6 Cultivating and harvesting .. 58 13 5 .. .. .. 68 15 1 152 10 5 ' 99 10 6 79 15 0 . . .. .. .. 459 4 5 Fodder.. .. .. .. .. .. .. . . • • I •• •• •• •• 106 1 10 68 1 8 .. 174 3 6 Freight and cartage .. 11 5 2 31 1 10 74 19 3 14 0 10 7 0 8 10 10 8 I 83 10 10 12 13 7 5 0 5 6 6 5 .. 4 6 2 .. 260 15 10 Sundries .. .. 44 4 1 2 8 4 .. .. ; .. 35 7 1 . . . . .. . . 14 3 10 9 9 4 16 17 5 122 10 1 Balances carried down .. 179 4 7 166 7 10 .. .. .. 37 11 1 .. .. .. 777 2 6 .. .. .. 1,160 6 0 1,485 18 7 1,433 3 6 1,818 4 1 1,126 5 5 345 1 4 658 1 11 1,872 7 5 500 1 7 784 18 5 2,848 11 6 854 3 8 658 18 5 324 13 5 14,710 9 3 To Balances brought down .. .. .. 590 11 7 462 9 10 291 15 3 .. 554 0 3 322 13 2 252 7 0 .. 446 17 10 212 6 2 75 14 4 3,208 15 5 Maintenance and repairs .. 45 6 0 30 19 3 123 14 2 19 9 11 11 19 8 47 10 4 74 7 6 6 8 0 8 8 0 237 16 11 39 14 3 41 17 0 .. 687 11 0 Rent .. .. .. .. 228 6 1 .. 26 0 0 .. 27 9 8 .. 34 13 0 184 19 3 .. .. .. 16 13 4 518 1 4 Sundries .. .. 2 7 6 .. .. . . .. .. . . .. .. . . 25 7 0 .. .. 27 14 6 Agricultural education ex- 5 19 0 7 12 6 .. .. .. .. .. .. .. . . .. . . . . 13 11 6 penses Depreciation .. .. 149 2 4 99 5 4 244 4 2 90 0 2 10 3 2 4 2 4 147 11 6 4 12 11 45 18 11 301 7 6 104 5 0 88 18 0 18 7 11 1,307 19 3 Administration charges .. 50 0 0 24 9 0 19 9 1 12 12 10 3 7 5 8 1 6 1 65 10 4 30 1 0 31 7 0 27 17 8 11 7 7 7 12 8 6 13 6 298 9 7 Interest on capital .. 198 9 10 48 9 6 260 19 0 76 1 9 6 3 1 8 3 10 i 75 11 4 8 15 10 55 14 4 659 16 11 184 8 9 235 6 8 19 12 2 1,837 13 0 451 4 8 439 1 8 1,238 18 0 686 14 6 323 8 7 95 7 8 917 0 11 407 3 11 578 14 6 1,226 19 0 j 812 0 5 586 0 6 137 1 3 7,899 15 7 Cr. £ 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. By Sales of live-stock .. 223 10 4 518 13 10 357 5 5 266 10 3 .. .. .. .. .. 891 6 11 48 8 5 .. 26 11 0 2,332 6 2 Sales of produce .. .. 108 6 4 673 11 1 143 17 9 .. 23 18 2 252 19 3 217 14 9 79 17 6 131 4 0 530 1 4 50 9 7 77 12 7 222 6 7 2,511 18 11 Quarantine fees .. .. .. .. .. . . .. .. .. . . .. 104 13 6 225 2 10 167 13 4 .. 497 9 8 Sundries .. .. .. .. .. .. .. 0 16 7 .. 2 19 8 .. 78 12 9 .. .. 0 1 6 82 10 6 Stock, 31st March, 1925 — Live-stock .. .. 323 10 0 63 17 6 624 3 0 217 10 0 9 0 0 .. 470 9 7 .. 30 0 0 1,151 6 0 71 18 6 175 2 0 .. 3,136 16 7 Farm crops and stores .. 830 11 11 177 1 1 102 6 ,4 179 15 4 20 7 11 404 6 1 630 2 10 94 11 3 371 7 5 92 11 0 11 6 6 26 4 4 .. 2,940 12 0 Balances carried down .. .. .. 590 11 7 462 9 10 291 15 3 .. 554 0 3 322 13 2 252 7 0 .. 446 17 10 212 6 2 75 14 4 3,208 15 5 1,485 18 7 1,433 3 6 1,818 4 1 1,126 5 5 345 1 4 658 1 11 1,872 7 5 500 1 7 784 18 5 2,848 11 6 854 3 8 658 18 5 324 13 5 14,710 9 3 1 - ~~ '' I By Balances brought down .. 179 4 7 166 7 10 .. .. | 37 11 1 .. .. 777 2 6 .. .. 1,160 6 0 Royalties .. .. .. • • 41 8 2 .. .. .. .. .. .. .. .. .. . . 41 8 2 Rents .. .. .. .. 31 10 0 38 15 0 .. . .. .. .. .. .. .. .. .. 70 5 0 Sundries .. .. 7 8 9 .. .. .. .. .. .. .. . . .. 16 10 0 . . . . 23 18 9 Balances .. .. 264 11 4 241 3 10 1,158 14 10 686 14 6 323 8 7 57 16 7 917 0 11 407 3 11 578 14 6 449 16 6 795 10 5 586 0 6 137 1 3 6,603 17 8 451 4 8 439 1 8 1,238 18 0 686 14 6 323 8 7 95 7 8 917 0 11 407 3 11 578 14 6 1,226 19 0 812 0 5 586 0 6 137 1 3 7,899 15 7

B.—l [PT. IY, Sup.].

DEPARTMENT OF AGRICULTURE—continued. Balance-sheet as at 31st March, 1925.

12

i Huakura Farm oi Central Development Moumahaki Other than Special Tnta , I and Areas, and I Poisons, and Poison- Tn«tni<-tlnn Farm Weraroa Exnerimpntal Farm Horticultural TTrifWtakiiim. Total. I Quarantine Stations, i mixing Depots. instruction. uarm, weraroa. txpenmental J; arm. Station. Undertakings. Liabilities. £ s. d. £ a. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Capital, 1st April, 1924 .. .. .. .. .. .. .. .. .. .. 343,502 5 4 343,502 5 4 Sundry creditors — General .. .. .. .. .. 425 4 2 139 7 9 269 2 10 163 0 6 13 17 5 30 11 2 16,032 14 4 17,073 18 2 Government .. .. .. .. .. 131 12 2 98 1 4 510 1 6 19 11 5 4 8 7 32 15 1 6,588 4 0 7,384 14 1 Inter-item .. .. .. .. .. .. .. .. 130 .. .. 177 111 Amounts received in advance .. .. .. .. 9 10 6 532 12 6 .. .. .. 6,322 16 8 6,864 19 8 Depreciation Reserves .. .. .. .. 3,334 19 3 499 8 7 3,465 15 10 4,933 16 7 2,017 18 3 1,712 18 3 14,374 10 10 30,339 7 7 Writings-off Reserves .. .. .. .. 71 5 9 .. .. 320 18 9 .. 122 0 7 202 8 1 716 13 2 Reserves for doubtful debts, &c. .. .. .. .. 150 0 0 .. 267 10 0 .. .. 560 13 1 978 3 1 Treasury Adjustment Account .. .. .. .. .. .. .. .. .. 228,797 1 9 228,797 1 9 Excess of revenue over expenditure (to contra) .. .. 1,154 18 0 Head Office accounts for special undertakings (£257,822 8s. 9d.)— Capital .. .. .. .. .. 40,837 13 10 5,452 16 3 80,472 15 10 64,619 10 6 23,970 5 10 26,572 4 6 Adjustment Accounts .. .. .. .. 1,156 11 10 .. 3,782 0 0 .. .. 187 14 4 Excess of payments over receipts .. .. 5,356 16 4 .. 5,093 19 10 319 19 8 51,314 3 4 7,504 2 5 94,126 8 4 | 70,645 10 5 26,006 10 1 28,658 3 11 616,558 5 2 635,657 2 10 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Land .. .. .. .. .. .. 15,154 0 0 480 0 0 35,976 4 0 18,560 0 0 9,945 0 0 2,091 3 6 34,343 3 11 116,549 11 5 Permanent improvements .. .. .. 19,734 10 6 2,809 7 6 29,557 12 5 31,032 12 7 7,292 19 5 9,389 14 1 28,592 5 8 128,409 2 2 Furniture, fittings, and fixtures .. .. .. 27 3 3 12 1 10 1,522 19 8 786 0 0 219 14 8 74 12 2 9,063 11 4 11,706 2 11 Libraries .. .. .. .. .. 1 14 0 .. 22 14 3 64 18 10 .. 8 18 6 4,622 1 8 4,720 7 3 Technical instruments and equipment .. .. 11 16 0 .. .. .. .. 20 7 9 4,930 4 9 4,962 8 6 Mechanical office appliances .. .. .. .. .. .. 15 0 0 .. 10 15 0 1,993 8 5 2,019 3 5 Implements and tools .. .. .. .. 3,324 1 7 260 1 6 3,006 15 2 2,068 5 5 924 16 5 1,912 5 0 1,702 6 0 13,198 11 1 Transport .. .. .. .. .. 115 13 2 .. 300 0 0 299 5 0 .. .. 10,339 0 3 11,053 18 5 Live-stock .. .. .. .. .. 3,136 16 7 .. 7,624 14 0 10,955 10 0 3,588 17 6 598 11 0 486 10 0 26,390 19 1 Farm crops and stores .. .. .. .. 2,940 12 0 2,601 2 2 4,265 10 4 2,850 10 6 898 6 1 12,035 12 2 3,684 11 4 29,276 4 7 Sundry debtors — General .. .. .. .. .. 218 2 7 0 14 8 295 3 0 258 4 0 299 13 6 981 19 3 10,413 3 1 12,467 0 1 Government .. .. .. .. .. 16 5 0 27 4 10 268 10 0 26 5 0 26 0 0 .. 1,798 17 9 2,163 2 7 Inter-item .. .. .. .. .. .. 177 11 1 .. .. .. .. 13 0 Amounts paid in advance .. .. .. 25 0 0 .. 51 19 10 3 19 11 .. 7 10 0 1,259 4 9 1,347 14 6 Compensation temporarily capitalized .. .. .. 750 0 0 .. .. .. .. .. 750 0 0 Writings-off in suspense .. .. .. .. 4 11 0 .. 142 13 0 320 18 9 .. 14 12 9 423 3 1 905 18 7 Excess of expenditure over revenue (after deducting 6,603 17 8 .. 7,321 14 6 3,364 1 6 446 3 5 1,478 11 3 251,677 7 11 269,736 18 3 £1,154 18s. as per contra) Head Office and Branch accounts for special undertakings (£257,822 8s. 9d.) — Excess of receipts over payments .. .. .. 368 14 5 .. .. 2,282 0 3 33 11 6 Adjustment Accounts .. .. .. .. .. 17 4 5 3,769 18 2 39 18 11 82 18 10 Branch account! .. .. .. .. .. .. .. .. .. .. 251,228 2 3 51,314 3 4 7,504 2 5 94,126 8 4 70,645 10 5 26,006 10 1 28,658 3 11 616,558 5 2 635,657 2 10 A. E. Stone, Accountant, Department of Agriculture. I hereby certify that the Revenue Accounts, Working Accounts, 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. — G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IY, SUP.

13

ARTIFICIAL - LIMB FACTORY. Trading Account for the Year ended 31st March, 1925. Dr. £ s. d. Cr. £ s. d. £ s. d. To Stocks on hand, Ist April, 1924 .. .. 3,641 010 By Work for New Zealand ExpediPurchases.. .. .. .. .. 4,369 18 5 tionary Force .. .. 3,301 17 2 Power and lighting .. . . .. 91 3 8 Accessories .. .. . . 430 6 7 Rent of factory .. .. .. . . 75 0 0 Issues by Registrar, Auckland .. 237 12 8 Wages .. .. .. .. .. 1,855 9 1 Issues by Registrar, Christchurch .. 161 9 0 Repairs .. .. .. .. .. 320 Issues by Registrar, Dunedin .. 68 13 3 Rates .. .. .. .. .. 226 Splint-work .. .. .. 17 5 7 Loss on tools used.. .. .. .. 20 9 4 4,217 4 3 Work done for Railway Department 69 8 11 Work done for Education Department .. .. .. 12 7 Work done for Defence Department 25 19 9 Materials supplied .. .. 25 18 6 — 122 9 9 Work done for British Expeditionary Force amputees .. 40 12 8 Accessories issued by Registrar, Auckland .. .. .. 2 0 1 Accessories issued by Registrar, Dunedin .. .. .. 0 14 8 — 43 7 5 Work done for civilians .. .. 516 0 5 Materials issued .. .. 178 12 7 694 13 0 Stocks on hand, 31st March, 1925.. .. 4,373 5 8 Balance to Profit and Loss Account .. 607 5 9 £10,058 5 10 £10,058 5 10 Profit and Loss Account for the Year ended 31st March, 1925. Dr. £ s. d. Cr. £ s. d. To Balance from Trading Account .. .. 607 5 9 By Allowances received .. .. .. .. 17 10 5 Telephone . . .. .. .. .. 15 15 0 Discounts received .. .. .. .. 119 18 9 Freight outward .. .. .. .. 22 14 10 Net loss transferred to War Expenses Account .. 939 7 6 Exchange .. .. .. .. .. 0 2 9 Bad debts .. .. .. .. .. 2 12 2 ' Postages .. .. .. .. .. 51011 Depreciation .. .. . . .. 109 14 8 Interest on capital .. .. .. 313 0 7 £1,076 16 8 £1,076 16 8 Note. —The cost of operating this factory has been included in War Expenses Income and Expenditure Account for the year ended 31st March, 1925. The accounts include a charge for interest for which no parliamentary appropriation is possessed. The assets as under have been transferred at 31st March, 1925, from War Expenses Account to the Pensions Department without cash payment. Statement of Assets and Liabilities transferred to Pensions Department as at 31st March, 1925. Liabilities. £ s. d. * Assets. £ s. d. £ s. d. Capital .. .. .. .. .. 4,973 14 9 Sundry debtors .. .. .. .. 120 14 4 Sundry creditors .. .. .. .. 2,046 16 2 Buildings .. .. .. .. 1,651 1 6 Machinery .. .. .. 502 4 4 « Additions .. .. .. 5 0 0 507 4 4 Less depreciation .. .. 50 14 5 456 9 11 Fittings .. .. .. .. 189 12 5 Less depreciation .. .. 9 9 7 180 2 10 Tools .. .. .. .. .. 234 19 1 Stamps .. .. .. .. .. 3 17 7 Stocks on hand, 31st March, 1925 — Stock at factory .. .. 4,055 5 1 Stock at Registrar's, Auckland .. 114 12 3 Stock at Registrar's, Christchurch .. 92 7 8 Stock at Registrar's, Dunedin .. 11l 0 8 4,373 5 8 £7,020 10 11 £7,020 10 11 G. C. Fache, Commissioner of Pensions. I hereby certify that the Trading Account, 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. —G. F. C. Campbell, Controller and Auditor-General.

B—l [PT. IY, Sup.]

14

LAND FOR SETTLEMENTS ACCOUNT. Receipts and Payments Account fob the Year ended 31st March, 1925. Receipts. Payments. £ e. d. £ s. d. £ s. d. £ s. d. To Cash in Public Account, let By Recoupment under section 4, April, 1924 .. .. 42,508 8 8 Finance Act, 1919— Imprests outstanding .. 4,290 15 5 Interest .. .. 372,299 4 6 Investment Account .. 100,000 0 0 Sinking Fund .. .. 11,762 9 6 146,799 4 1 384,061 14 0 Receipts under section 191, Land Act, 1908, Sinking Fund under section 26, State Advances and section 208, Land Act, 1924 .. .. 187 3 2 Act, 1913 .. .. .. .. 16,237 0 0 Receipts from rents .. .. .. 345,003 10 3 Amount set aside under section 63, Land Laws Receipts from sales .. .. .. 274,225 13 3 Amendment Act, 1913 .. .. .. 15,000 0 0 Teviot Estate .. .. .. .. 29,269 19 3 Transfer to Loans Redemption Account for Clifton Estate .. .. .. .. 15,005 15 4 redemption of debentures under Land for Credits in reduction of expenditure on estates 528 17 5 Settlements Act, 1908 .. .. .. 50,800 0 0 Interest on securities held by Investment Ac- Transfer to Loans Redemption Account for count .. .. .. .. 4,843 12 0 redemption of debentures under section 24, Stock (4£ per cent.) issued under New Zealand Finance Act, 1921-22 .. .. .. 100,000 0 0 State-guaranteed Advances Act, 1909, and Recoupment to Ordinary Revenue Account of 1910 (Land for Settlements Branch) .. 58 4 5 amount charged thereto for reduction of Recoveries on account of expenditure of funded debt under sections 82 and 42 (6), previous years (interest on value of workers' Land for Settlements Act, 1908 .. .. 411 19 8 dwellings taken over) .. .. .. 31,255 6 8 Management charges on bonds and consolidated Amount received from State Advances Office stock .. . . .. .. .. 26 8 9 under section 26, Finance Act, 1924 (value Expenses of redemption of loans .. . . 130 0 0 of workers'dwellings taken over) .. 10,715 2 10 Interest under subsection (8) of section 191, Miscellaneous .. .. .. .. 1,320 110 Land Act, 1908, and subsection (8) of section 208, Land Act, 1924 .. . . 160 6 1 ! Refunds of revenue— £ s. d. Rents .. .. 4,345 0 6 Sale of settlement land .. 1,364 3 8 Sale of Crown land .. 1,389 17 11 7,099 2 1 Land for settlement expenses (vote) .. 8,323 6 8 Acquirement of estates .. .. ..153,18112 6 Administration expenses, &c. .. .. 8,431 14 7 Teviot Estate .. .. .. .. 5,849 11 2 Clifton Estate .. .. .. .. 18,166 14 11 Road access, &c., to settlements .. .. 7,222 17 ,3 Miscellaneous expenses .. .. .. 81 7 5 Payment for buildings—Hikuai Settlement .. 6 0 0 Expenditure under section 20 (3), Land Act, 1924 .. .. .. .. .. 1,130 13 0 Expenditure under section 20 (4), Discharged Soldiers Settlement Amendment Act, 1922.. 6,910 0 0 j Expenditure under section 83, Land Act, 1924 780 0 0 Expenditure under section 3 (4), Land Laws Amendment Act, 1922 .. .. .. 14,299 7 6 £ s, d. Cash in Public Account, 31st March, 1925 .. .. 1,731 13 0 Imprests outstanding .. 1,671 1 11 Investment Account .. 57,500 0 0 60,902 14 11 £859,212 10 6 £859,212 10 6 Revenue Account for the Year ended 31st March, 1925. Dr. £ s. d. Gr. £ s. d. To Interest on loans .. .. .. .. 369,808 11 0 By Accrued rents, &c. .. .. .. 436,113 4 0 Rebates of rent .. .. .. .. 31,384 19 7 Accrued royalties .. .. .. 48 9 11 Remissions of rent .. .. .. 2,653 1 7 Accrued interest on sale of Crown land .. 12,646 17 0 Irrecoverable rents, &c. .. .. .. 1,909 13 4 Accrued interest on sale of settlement land .. 25,670 5 9 Insurance premiums .. .. .. 59 17 9 Accrued interest on investments .. .. 4,672 8 1 Advertising expenses .. .. .. 6 13 6 Miscellaneous .. .. . . .. 167 12 6 Depreciation on loose tools .. .. 37 14 6 Transfer from Reserve for Irrecoverable rents .. 2,500 0 0 Interest under section 191, Land Act, 1908, Interest on amounts set aside under section 63, and under section 208, Land Act, 1924 .. 160 6 1 Land Laws Amendment Act, 1913 .. 24,101 5 10 Administration expenses .. .. .. 9,053 9 4 Profit on working of estates .. .. 727 2 1 Miscellaneous expenses .. .. .. 81 7 5 Management charges of bonds and consolidated stock .. .. .. .. .. 26 8 9 Charges and expenses of raising loans . . 1,239 16 4 Reserve for depreciation .. .. .. 179 16 6 Sinking Fund Reserve Account .. .. 27,999 9 6 Land Purchase Controller —Expenses of Board, &e.—• Travelling-expenses .. .. .. 275 18 8 Telephone services .. .. .. 25 17 2 Preliminary expenses .. .. . . 311 12 5 Salaries .. .. .. .. 460 5 11 Postages, &c. .. .. .. .. 33 12 0 Office requisites, printing, &c. .. .. 36 8 6 Advertising .. .. .. .. 4 7 6 Audit fees ........ 45 0 0 Rent .. .. .. .. .. 43 0 0 Land for settlement expenses (vote) .. 86 3 8 Balance carried down .. .. .. 60,723 14 2 £506,647 5 2 ..£506,647 5 £ s. d. £ s. d. To Adjustment on account of previous years .. 113,371 14 11 By Balance brought down .. .. .. 60,723 14 2 Balance.. .. .. .. .. 77,759 10 11 Balance from previous year .. .. 130,407 11 8 £191,131 5 10 £191,131 5 10

B—l [PT. IY, Sup.] .

15

LAND FOR SETTLEMENTS ACCOUNT—continued.

Balance-sheet as at 31st March, 1925. Liabilities. Assets. £ s. d. Capital— £ a. d. £ s. d. Land .. .. .. .. .. 9,146, 459 910 Loan Account .. .. 8,539,11915 6 Advances .. .. .. • • 142 9 1 Loans redeemed from Con- Unpaid purchase price (not yet payable) of solidated Fund .. 92,013 9 7 buildings .. .. .. .. 92,039 4 3 Crown lands included in Plant and machinery .. .. .. 3,515 0 0 estates .. .. 205,203 10 0 Furniture and fittings—Land Purchase Board 27 0 0 Sales of Crown land .. 1,655,323 9 2 Mechanical office appliances —Land Purchase 10,491,660 4 3 Board .. .. .. .. 23 0 0 Interest accrued on loans .. .. 103,082 0 11 Teviot Estate — Deposits from lessees of Crown land under Stock and implements .. ■ ■ . • 12, 584 3 10 section 191, Land Act, 1908, and under Improvements .. .. •• 53 3 3 section 208, Land Act, 1924 .. .. 5,840 12 1 Clifton Estate — Unpaid miscellaneous services— Stock and implements .. .. ■. 10,413 19 6 Teviot .. .. .. .. 216 15 8 Improvements .. .. .. .. 2,799 7 8 Clifton .. .. .. .. 1,454 8 3 Workings Suspense .. .. .. 8,445 13 11 Payments in advance— Opening up Crown land for settlement—Amount Rents .. .. .. .. 14,578 16 3 set aside (including interest) under section Interest on sales of settlement land .. 12 13 10 63, Land Laws Amendment Act, 1913 .. 565,935 11 3 Principal instalments on sales of settlement Sundry debtors for— £ s. d. land .. .. .. .. 5,042 19 4 Rents, &c. . .. 153,778 12 3 Interest on sales of Crown land .. .. 18 4 8 Less reserve for irrecoverable Principal instalments on sales of Crown lands 3,185 14 2 rents .. .. 2,500 0 0 Principal instalments on buildings .. 187 9 4 — — 151,278 12 3 Royalties .. .. .. .. 0 0 3 Principal instalments on buildings .. 10,472 15 9 Sundry creditors— £ s. d. Insurance premiums .. .. .. 17 1 2 Public Works Fund .. 40 0 0 Rates .. . • • ■ • • 60 3 8 Consolidated Fund .. 760 0 0 Makareao lime-works . . .. • . 415 8 Miscellaneous .. .. 4,116 9 1 Sales of Crown land— Miscellaneous —Clifton .. 122 14 5 Not yet payable .. .. .. 263,329 17 2 5,039 3 6 Principal instalments .. .. .. 13,721 3 0 Public Works Department—Rent .. .. 43 0 0 Interest on sales .. .. •• 5,942 6 5 Fire Loss Suspense Account .. .. 390 7 10 Sales of settlement land — Suspense Account —Teviot Estate .. .. 775 0 0 Not yet payable .. .. •• 477,057 10 2 Rents written off Suspense Account.. .. 11,266 8 10 Principal instalments .. .. •• 16,747 16 7 Rents charged in advance .. .. .. 109,068 11 2 Interest on sales .. .. ■■ 4,819 5 0 Depreciation Reserve .. .. .. 539 9 6 Coal rents and royalties .. •. •. 9 19 11 Sinking Fund Reserve .. .. .. 1,190,123 1 4 Interest on investments . . .. .. 1,459 4 2 Reserve Account, including unexpended load- Miscellaneous .. .. .. .. 5,051 0 1 ing for roads .. .. .. .. 677,984 10 5 Postponed rent .. .. .. 104,996 1 3 Balance of Revenue Account .. .. 77,759 10 11 Interest accrued but not due .. .. 7,302 3 3 Rents, &c., written off Suspense .. •• 11,266 810 Reduction in capital value of £ s. d. land by Revaluation Board 436,269 14 0 Rents written off by Revaluation Board .. .. 73,117 8 9 Remissions of rent, &e., by Revaluation Board .. 15,187 0 1 Revaluation Committee expenses .. . . 6,694 16 6 531,268 19 4 Sinking Fund—Section 4, Finance Act, 1919 56,557 14 5 Section 26, State Advances Act, 1913 .. .. 1,133,565 6 11 1,190,123 1 4 Cash in Public Account .. 1,731 13 0 Imprests outstanding . . 1,671 111 Investment Account .. 57,500 0 0 60,902 14 11 £12,698,269 2 6 £12,698,269 2 6 J. B. Thompson, Under-Secretary for Lands. J. H. O'Donnell, Controller of Accounts. Bth April, 1926. 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 — (1.) The accounts have been compiled from unaudited copies of journal entries of the District Land Boards of North Auckland, Auckland, Poverty Bay, Taranaki, Canterbury, Southland, and Wellington, and audited copies of the District Land Boards of Marlborough, Nelson, Westland, Otago, and Hawke's Bay. (2.) The accounts do not include any charge for interest on capital represented by the items £1,655,323 9s. 2d. and £205,203 10s. (3.) No charge for interest and depreciation of buildings has been made against the Clifton Estate. (4.) The Reserve Account (£677,984) should be dissected to show its composition.' 6. F. C. Campbell, Controller and Auditor-General.

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LAND FOR SETTLEMENTS ACCOUNT (DISCHARGED SOLDIERS SETTLEMENT ACCOUNT). Receipts and Payments Account foe the Year ended 31st March, 1925. Receipts. Payments. By Recoupments to the Consoli- £a.d.£ s. d. To Balance at Ist April, 1924 — £ s. d. £ s. d. dated Fund under section 4, Cash in Public Account .. 32,282 3 8 Finance Act, 1919— Imprests outstanding .. 916 14 0 Interest.. .. .. 90,000 0 0 33,198 17 8 Sinking Fund .. .. 5,741 8 1 Receipts from rents, &c. .. .. .. 65,088 0 1 95,741 8 1 Receipts from sales .. .. .. 1,585 1911 Expenditure on improvements under section 83, Receipts from interest on sales . . . . 270 16 7 Land Act, 1924 .. .. .. 800 0 0 Miscellaneous receipts .. .. .. 248 11 8 Refunds of revenue .. .. .. 1,013 19 11 Mount Pisa Estate .. .. .. 22,804 5 4 Mount Pisa Estate .. .. .. 13,089 6 1 Receipts under section 3 (4), Land Laws Amend- Acquirement of estates .. .. .. 204 4 0 ment Act, 1922, in connection with settle- Administration expenses, &c. .. .. 1,374 0 4 ment land proclaimed Crown land .. 14,299 7 6 Land for settlement of discharged soldiers Interest on securities held by Investment Ac- (vote " Expenses") .. .. .. 6,356 5 3 count .. .. .. .. 256 8 9 Road access, &c., to settlements .. .. 11,541 12 4 Balance at 31st March, 1925 — £ s. d. Cash in Public Account .. 6,571 0 4 Imprests outstanding .. 1,060 11 2 7,631 11 6 £137,752 7 6 £137,752 7 6 Revenue Account for the Year ended 31st Maech, 1925. Dr. £ s. d. Cr. £s. d. To Interest on loans .. .. .. .. 144,013 19 3 By Accrued rents, &c. .. .. .. 101,750 410 Rebates of rent .. .. . . .. 2,832 13 6 Accrued interest on sales .. .. .. 571 2 2 Remissions of rent, &c. .. .. .. 3,140 14 1 Miscellaneous receipts .... . . 166 2 5 Reserve for irrecoverable rents .. .. 698 17 1 Interest on purchase price, Mataikona SettleInsurance premiums .. .. .. 13 10 8 ment .. .. .. .. .. 3,584 5 0 Miscellaneous expenses .. .. .. 42 6 5 Interest on investments .. .. .. 730 1 8 Administration expenses .. .. .. 1,565 19 6 Balance carried down .. .. .. 50,519 15 0 Loss on working of estates .. .. 3,650 14 3 Depreciation Reserve .. .. .. 5 0 0 Land Purchase Controller—Expenses of Boards, &c. .. .. .. .. .. 731 19 1 Access to settlements (vote " Expenses ") .. 625 17 3 £157,321 11 1 £157,321 11 1 £ s. d. £s. d. To Balance brought down .. .. .. 50,519 15 0 By Balance .. .. .. .. .. 167,076 4 0 Balance from previous years .. .. 81,134 7 4 Adjustment on account of previous years — Rents charged in advance at 31st March, 1924, &c. .. .. .. .. 29,680 13 7 Sinking Fund Reserve .. .. .. 5,741 8 1 £167,076 4 0 £167,076 4 0

17

B.—l [PT. IY, SUP.] .

LAND FOR SETTLEMENTS ACCOUNT (DISCHARGED SOLDIERS SETTLEMENT ACCOUNT) —continued. Balance-sheet as at 31st Mabch, 1925. Liabilities. £ s. d. Assets. £ s. d. Loan Account .. .. .. .. 3,222,080 0 0 Land .. .. .. .. .. 2,179,540 910 Interest accrued but not due on loans .. 11,703 15 4 Unpaid purchase price (not yet payable) of land 8,389 19 8 Sundry creditors— Unpaid purchase price (not yet payable) of Consolidated Fund, for interest due on loans 200,73] 13 3 buildings .. .. .. .. 87,578 6 7 Unpaid miscellaneous services—Mount Pisa.. 945 410 Plant, machinery .. .. .. .. 83 0 0 Miscellaneous .. .. .. .. 3,679 6 8 Mount Pisa Estate —Stock, chattels, implements, Payments in advance— &c. .. .. .. .. .. 1,596 13 0 Rents .. .. .. .. .. 5,287 3 1 Sundry debtors for— £ s. d. Principal instalments on buildings .. 209 6 2 Rent, &c. .. .. .. 77,278 18 7 Principal instalments on sales of land . . 189 0 2 Less reserve for irrecoverable Interest on sales of land . . .. .. 6 5 1 rents .. .. 1,500 0 0 Depreciation Reserve .. .. .. 20 17 6 75,778 18 7 Writings off Suspense .. .. .. 5,143 1 4 Principal instalments on buildings .. .. 7,468 15 5 Rents, ifeo., charged in advance .. .. 22,707 4 8 Principal instalments on sales of land .. 222 10 0 Sinking Fund Reserve .. .. .. 27,175 1 8 Interest on sales of land .. .. .. 410 16 7 Reserve for unexpended loading for roads, &c... 100,543 5 10 Insurance premiums .. .. .. 6 13 Interest on purchase price, Mataikona Estate 16,538 5 0 Interest on investments .. .. .. 473 12 11 Miscellaneous .. .. .. .. 963 13 1 Losses in suspense .. .. .. 763 15 1 Outstanding Rents Suspense .. .. 4,379 6 3 Postponed rent .. .. .. .. 72,303 1 7 Buildings Suspense Account .. .. 550 0 0 Interest accrued but not due on sales of land .. 117 5 7 Revaluation Board determinations, &c. — £ s. d. Reductions in value of land.. 745,244 0 0 Rents written off .. .. 109,841 12 0 Remissions granted .. 22,338 16 9 Reductions in value of buildings .. .. .. 4,250 0 0 Revaluation Committee expenses .. .. .. 5,467 11 3 887,142 0 0 Sinking Fund .. .. .. .. 27,175 I 8 Depreciation in land-values .. .. 54,055 7 6 Balance of Revenue Account .. .. 167,076 4 0 Cash in Suspense Account . . .. .. 146 10 6 Cash in Public Account, 31st £ s. d. March, 1925 .. .. 6,571 0 4 Imprests outstanding, 31st March, 1925 .. .. .. 1,060 11 2 — 7,631 11 6 £3,600,391 5 7 £3,600,391 5 7 J. B. Thompson, Under-Secretary for Lands. 30th July, 1925. 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 corredly state the position as disclosed thereby. The accounts have 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 — G. F. C. Campbell, Controller and Auditor-General.

3 -B. 1 [PT. IY, SUP.] .

B.—l [PT. IV, SUP.]

18

LANDS AND SURVEY DEPARTMENT. GENERAL ACCOUNT. Receipts and Payments Account fob the Year ended 31st March, 1925. Receipts. £ s. d. Payments. £ s. d. Territorial revenue—Rents, royalties, &c. .. 197,117 3 5 Territorial revenue—Refunds of rents, royalties, &c. 7,372 14 4 Lands and Survey vote —Credits under section 48, Lands and Survey vote —Salaries, contingencies, Public Revenues Act, 1910 .. .. . . 107,416 12 2 and expenses of Lands and Survey Department 275,859 0 8 Registration and other fees — £ s. d. Registration and other fees— £ s. d. Crown-grant fees .. .. 773 17 4 Refunds of Crown-grant fees .. 5 0 0 Fees under Timber-floating Act, 1908 55 2 7 Refunds of fees under Timber828 19 11 floating Act, 1908 .. .. 15 13 7 Miscellaneous ordinary revenue— 20 13 7 Repayment of advances .. 22 0 0 Unauthorized expenditure— Wharf dues .. .. .. 13 18 9 Salaries and allowances .. 296 4 5 Exchange on cheques .. .. 010 9 Miscellaneous .. .. .. 787 6 9 Rates under Hauraki Plains Amend- 1,083 11 2 ment Act, 1922 .. .. 33 19 7 Balance transferred to Treasury Adjustment Miscellaneous fees .. .. 010 0 Account.. .. .. .. . 22,168 4 5 Miscellaneous sales .. .. 5 16 76 0 7 Interest on public moneys —Interest on advances for lime and grass-seed .. .. .. 37 5 9 Recoveries on account of expenditure in previous years— £ s. d. Sale of motor-cars, typewriters, &c. 135 14 6 Repayment of advances .. . . 63 310 Cost of surveys .. .. 700 8 0 Miscellaneous .. .. .. 128 16 0 1,028 2 4 £306,504 4 2 £306,504 4 2 Revenue Account for the Year ended 31st March, 1925. Dr. £ s. d. Cr. £ s. d. To Administration charges— By Accrued rents, &c. .. .. .. 228,418 0 1 Salaries and allowances .. .. 176,069 15 11 Accrued royalties .. .. .. 16,914 0 2 Costs of surveys, &c. .. .. .. 23,852 10 5 Accrued interest on sales of Crown land .. 3,888 610 Costs of inspections of Crown and settle- Accrued interest on advances .. .. 61 5 1 ment lands .. .. .. .. 10,661 11 3 Lease, license, transfer, and other fees .. 2,517 18 0 Advertising .. .. .. .. 2,757 14 8 Crown-grant fees .. .. .. 771 17 4 Office fittings and requisites .. .. 3,489 15 7 Miscellaneous office fees, &c. .. .. 6,408 18 10 Motor-vehicles—Maintenance and upkeep 627 14 9 Administration expenses from other funds .. 72,140 16 9 Instruments, machinery, and plant—Main- Miscellaneous services, &c., for other Departtenance and upkeep .. .. .. 293 8 6 ments .. .. .. .. 36,389 17 11 Postages, telegrams, <fcc. .. .. 4,096 3 5 Rent of offices .. .. .. 10,678 18 6 Land Board fees and expenses .. .. 4,17619 5 Travelling expenses and allowances .. 5,489 0 5 Telephone services .. .. .. 1,132 0 11 Office expenses .. .. .. 8,946 17 4 Grants and subsidies—Miscellaneous expenses incidental to the administration of Crown lands .. .. .. .. 24,290 2 0 j Unauthorized expenditure— Salaries and allowances .. .. 296 4 5 Miscellaneous expenses.. .. .. 27 6 9 Depreciation Reserve .. .. .. 2,757 14 8 Departmental property written off .. 16 3 5 1 Charges on rents, &c.— Loan repayments, principal and interest— £ s. d. Local Bodies' Loans Act, 1908 .. .. 15,864 9 4 Section 63, Land Laws Amendment Act, 1913 8,463 19 3 24,328 8 7 " Thirds," " fourths," " halves" .. .. 13,534 8 3 " Thirds," &c., special roading district .. 889 19 2 Rebates .. .. .. .. 10,075 8 3 Rates written off .. .. .. 61 16 11 Reserve for irrecoverable rents .. .. 232 0 11 Remissions of rents .. .. .. 1,827 11 6 Miscellaneous expenses .. .. .. 134 9 3 Refunds of revenue .. .. .. 3,389 10 7 Interest under section 20, Discharged Soldiers Settlement Act, 1923 .. .. .. 818 189 Balance carried down .. .. .. 32,558 6 6 £367,511 1 0 £367,511 1 0 To Interest on capital expenditure, £38,871 12s. £ s. d. £ s. d. 6d., at 4J per cent. .. .. .. 1,749 4 6 By Balance brought down .. .. .. 32,558 6 6 Balance .. .. .. .. 30,809 2 0 £32,558 6 6 £32,558 6 6 Note.—The above account includes charges for assessed rent on Government buildings and interest on capital for which the Department has no parliamentary appropriation.

B. —1 [PT. IY, SUP.].

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LANDS AND SURVEY DEPARTMENT —continued. MINING DISTRICTS LAND OCCUPATION ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1925. Receipts. £ s. d. Payments. £ s. d. Balance in Public Account, Ist April, 1924 .. 15,507 10 4 Refunds of revenue .. .. .. .. 37 19 9 Receipts under section 279, Land Act, 1908 .. 1,641 18 10 Payments to local bodies under section 280, Land Act, 1908 .. .. .. .. .. 802 17 6 Transfer to Local Bodies Account for payment to local bodies under section 318 (2), Land Act, 1924 .. .. .. .. .. 801 14 4 Temporary transfer to Deposit Account of amounts due to Land for Settlements Account at 31st March, 1925 .. .. .. .. 1 8 11 Transfer of balance to Consolidated Fund under section 318 (2), Land Act, 1924 .. .. 15,505 8 8 £17,149 9 2 £17,149 9 2 Revenue Account for the Year ended 31st March, 1925. Dr. £ s. d. Or. £ s. d. To Remissions of rent .. .. .. 22 10 0 By Accrued rents, &c. .. .. .. 1,690 16 2 Balance carried down .. .. .. 1,674 6 2 £1,696 16 2 £1,696 16 2 To Adjustment on account of previous years — £ s. d. £ s. d. Rents charged in advance at 31st March, 1924 419 17 1 By Balance brought down .. .. .. 1,674 6 2 Payments under section 318 (2), Land Act, Balance from previous years .. .. 15,074 1 4 1924— Local bodies .. .. .. .. 801 14 5 Consolidated Fund ... .. .. 15,505 8 8 Balance .. .. .. .. 21 7 4 £16,748 7 6 £16,748 7 6 THERMAL SPRINGS DISTRICT ACT 1910 ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1925. Receipts. £ s. d. Payments. £ s. d. Balance in Public Account, Ist April, 1924 .. 8,777 14 4 Payments to Rotorua Borough Council, as per Receipts under Thermal Springs District Act, 1910 128 19 3 contra .. .. .. .. .. 1,904 18 4 Receipts payable to Rotorua Borough Council, as Refunds of revenue .. .. .. .. 81170 per contra .. .. .. .. 1,904 18 4 Balance in Public Account, 31st March, 1925 .. 8,824 16 7 £10,811 11 11 £10,811 11 11 Revenue Account for the Year ended 31st March, 1925. Dr. £ s. d. Gr. £ s. d. To Rents payable to Rotorua Borough Council .. 1,954 2 3 By Accrued rent .. .. .. .. 2,018 0 4 Balance carried down .. .. .. 63 18 1 £2,018 0 4 £2,018 0 4 £ s. d. £ s. d. To Adjustment on account of previous years .. 105 .16 10 By Balance brought down .. .. .. 63 18 1 Balance .. .. .. .. 8,805 16 10 Balance from previous years .. .. 8,847 15 7 £8,911 13 8 £8,911 13 8

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20

LANDS AND SURVEY DEPARTMENT continued. GENERAL ACCOUNT—continued. Balance-sheet as at 31st Makch, 1925. Liabilities. [ Assets.. £ s. d. Capital— £ s. d. £ s. d. . Land .. .. .. .. .. 7,171,050 12 2 Interest-bearing, as at Ist Unpaid purchase price (not yet payable) of April, 1924 .. .. 38,871 12 6 buildings .. .. .. .. 5,402 14 8 Non-interest-bearing, as at • Unpaid purchase price (not yet payable) of other Ist April, 1924 .. 7,271,030 1 7 improvements .. .. .. .. 597 7 0 7,309,901 14 1 Buildings on Kapiti Island .. .. .. 530 0 0 Merged interests under section 20, Discharged Advances.. .. .. .. . 4,391 17 0 Soldiers Settlement Act, 1923 .. .. 13,853 0 4 Machinery and equipment on Kapiti Island .. 143 10 0 Sundry creditors — Machinery and instruments .. .. 19,47917 2 Payments to local bodies under section 318, Furniture and fittings . . . . .. 16,028 8 7 Land Act, 1924 .. .. .. 801 14 4 Motor-vehicles .. .. . . . . 720 15 0 Rotorua Borough Council—Proportion of Bicycle .. .. .. . . • . 20 0 0 rents under Thermal Springs District Act, Lithographs, &c., on hand . . .. .. 22,033 15 4 1910 .. .. .. .. 138 11 0 Outstanding Rents Suspense .. .. 3,801 1 7 Unpaid miscellaneous services .. .. 6,969 9 1 Departmental property written off Suspense .. 106 8 3 Miscellaneous .. .. .. .. 1,192 411 Sundry debtors for— £ s. d. Principal instalments under section 20, Dis- Rents .. .. .. 86,528 4 0 charged Soldiers Settlement Act, 1923 .. 152 10 3 Less reserve for irrecoverInterest under section 20, Discharged Soldiers able rents .. .. 1,000 0 0 Settlement Act, 1923 .. .. .. 824 10 7 85,528 4 0 Payments in advance— Principal instalments on buildings .. .. 866 15 10 Rents .. .. .. .. .. 2,049 11 11 Royalties .. .. .. .. 5,823 10 2 Royalties .. .. .. .. 3,796 18 6 Interest on advances .. .. .. 73 15 0 Interest on sales of Crown lands . . . . 38 5 2 Miscellaneous office fees, &c. . . .. 664 0 4 Miscellaneous office fees, &c. .. .. 5 3 0 Miscellaneous .. .. .. .. 5,377 10 7 Writings off Suspense .. .. .. 3,907 910 Postponed rent .. .. .. .. 11,334 5 8 Depreciation Reserve .. . . . . 7,493 911 Royalties accrued but not due .. . . 250 0 0 Rents, &c., charged in advance . . . . 62,305 10 4 Interest accrued but not due on sales of Crown Revenue Account balance — £ s. d. land .. .. .. .. .. 3,798 4 5 General Account .. 30,809 2 0 Unexpired season tickets .. .. .. 360 0 0 Mining Districts Land Occu- Revaluation Board determinapation Account .. 217 4 tions — £ s. d. Thermal Springs District Reductions in value of land 58,292 9 0 Act 1910 Account .. .8,805 16 10 Rents written off .. 6,554 15 6 39,636 6 2 Remissions of rent .. 5,995 19 6 Revaluation Committee expenses .. .. 4,806 9 2 75,649 13 2 Treasury Adjustment Account .. .. 9,400 4 8 Cash in Suspense . . .. .. .. 6 5 0 Cash in Public Account, 31st March, 1925— Mining Districts Land Occupation Account .. 803 3 3 Thermal Springs District Act 1910 Account .. 8,824 16 7 9,627 19 10 £7,453,066 15 5 £7,453,066 15 5 i Contingent liability, £2,000, being balance of purchase price of Stewart Island held by the Crown and on which interest at 8 per cent, is being paid in accordance with agreement entered into with the then Native owners in 1864. J. B. Thompson, Under-Secretary for Lands. Ist October, 1925. J. H. O'Donnell, Chief Accountant. I hereby certify that the Revenue 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, except that — (1.) The accounts have been compiled from unaudited copies of journal entries of the District Land Boards of North Auckland, Auckland, Poverty Bay, Taranaki, Canterbury, Southland, Wellington, and audited copies of the District Land Boards of Marlborough, Nelson, Otago, Hawke's Bay, and Westland. (2.) Expenditure under the New Plymouth Harbour Endowment Act, 1874, totalling £5,260 lis. 2d., should, in the opinion of the Audit Office, be included in the Revenue Account and shown as a charge against rents. (3.) Capital account is overstated (a) by the total amount of loading for roads, &c.; (b) by £2,000, balance of principal unpaid for the purchase of lands in Stewart Island. (4.) Instalments of principal included in loan repayments should not, in the opinion of the Audit Office, be a revenue charge. (5.) In the opinion of the Audit Office cash balances in the Deposit Accounts of the Receivers of Land Revenue should be shown in the Balance-sheet. (6.) Separate capital liability bearing interest and sinking-fund charges is not shown for expenditure on Crown lands under the Maori Land Settlement Act, 1905. (7.) Expenditure from the Lands Improvement vote (Public Works Fund) absorbed in the Public Works Department accounts should be analysed and portion allocated to Crown lands. G. F. C. Campbell, Controller and Auditor-General.

21

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POST AND TELEGRAPH DEPARTMENT. General Profit and Loss Account for the Year ended 31st March, 1925. Dr. £ s. d. Cr. £ s. d. To Postal Branch loss .. .. .. 71,680 14 7 By Telephone Branch profit .. .. .. 40,181 11 0 Telegraph Branch loss .. .. .. 119,318 2 3 Toll Branch profit .. .. ~ 97,176 1 2 Wireless Branch loss .. .. .. S, 954 0 6 Garages Branch profit .. .. .. 7,353 11 7 Net loss .. .. .. .. .. 55,241 13 7 £199,952 17 4 £199,952 17 4 POSTAL BRANCH. Profit and Loss Account for the Year ended 31st March, 1925. Dr. £ s. d. Or. £ s. d. To Working-expenses .. .. .. 1,097,559 710 By Postages (a) .. .. .. .. 985,810 011 Depreciation (d) .. .. .. 20,337 5 7 Rents received (b) .. .. .. 6,140 9 9 Private box and bag rents .. .. '28,442 19 0 Rural delivery fees .. .. .. 9,709 15 9 Money-order and postal-note commission .. 50,920 13 4 Miscellaneous revenue .. .. .. 8,549 13 1 Loss before charging interest on capital, carried down .. .. .. .. 28,323 1 7 £1,117,896 13 5 £1,117,896 13 5 £ s. d. £ s. d. To Loss brought down .. .. .. 28,323 1 7 By Loss on year's working, transferred to General Interest on capital (c) .. .. .. 43,357 13 0 Profit and Loss Account .. .. 71,680 14 7 £71,680 14 7 £71,080 14 7 TELEPHONE BRANCH. Profit and Loss Account for the Year ended 31st March, 1925. Dr. £ s. d. Cr. £ s. d. To Working-expenses .. .. .. 438,851 II 3 By Telephone revenue .. .. .. 854,101 4 4 Depreciation (d) .. .. .. 213,089 2 6 Rents received (6) .. .. .. 2,322 2 8 Profit before sharging interest, carried down 204,482 13 3 £856,423 7 0 £856,423 7 0 £ s. d. £ s. d. To Interest on capital (c) .. .. .. 164,301 2 3 Balance brought down .. .. .. 204,482 13 3 Profit on year's working, transferred to General Profit and Loss Account .. .. 40,181 11 0 £204,482 13 3 £204,482 13 3 TELEGRAPH BRANCH. Profit and Loss Account for the Year ended 31st March, 1925. Dr. £ s. d. Cr. £ s. d. To Working-expenses .. .. .. 465,376 9 0 By Telegraph revenue (e) .. .. . . 396,275 4 2 Depreciation (d) .. .. .. 31,165 I 7 Miscellaneous .. .. .. .. 10,398 19 6 Rents received (b) .. .. .. 949 16 5 Loss before charging interest, carried down .. 88,917 10 6 £496,541 10 7 £496,541 10 7 £ s. d. £ s. d. To Loss brought down .. .. .. 88,917 10 6 By Loss on year's working, transferred to General Interest on capital (c) .. .. .. 30,400 11 9 Profit and Loss Account .. .. 119,318 2 3 £119,318 2 3 £119,318 2 3

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POST AND TELEGRAPH DEPARTMENT—continued. TOLL BRANCH. Profit and Loss Account for the Yeas ended 31st March, 1925. Dr. £ s. d. Gr. £ s. d. To Working-expenses .. .. .. 158,257 0 2 By Revenue .. .. .. .. 344,393 4 2 Depreciation (d) .. .. .. 45,675 12 6 Rents received (6) .. .. .. 1,392 1 3 Bad debts written off .. .. .. 121 6 8 Profit before charging interest, carried down.. 141,731 6 1 £345,785 5 5 £345,785 5 5 £ s. d. £ s. d. To Interest on capital (c) .. .. .. 44,555 411 By Profit brought down .. .. .. 141,731 6 1 Profit on year's working, transferred to General Profit and Loss Account .. .. 97,176 1 2 £141,731 6 1 £141,731 6 1 WIRELESS BRANCH. Profit and Loss Account for the Year ended 31st March, 1925. Dr. £ s. d. Gr. £ s. d. To Working-expenses .. .. .. 12,463 14 8 By Revenue on wireless traffic .. .. 8,432 1 9 Depreciation (d) .. .. .. .. 3,067 11 3 Loss before charging interest on capital, carried down.. .. .. .. .. 7,099 4 2 £15,531 5 11 £15,531 5 11 £ s. d. £ s. d. To Loss brought down .. .. .. 7 ,099 4 2 By Loss on year's working, transferred to General Interest on capital (c) .. .. .. 1,854 16 4 Profit and Loss Account.. .. .. 8,954 0 6 £8,954 0 6 £8,954 0 6 SERVICE GARAGE. Profit and Loss Account for the Year ended 31st March, 1925. Dr. £ s. d. Gr. £ s. d. To Working-expenses .. .. .. 32,452 5 0 By Revenue .. .. .. .. 49,874 3 5 Depreciation (d) .. .. .. .. 7,356 4 8 Profit before charging interest, carried down .. 10,065 13 9 £49,874 3 5 £49,874 3 5 £ s. d. £ g. d. To Interest on capital (c) .. .. .. 2,712 2 2 By Balance brought down .. .. .. 10,065 13 9 Profit on year's working, transferred to General Profit and Loss Account.. .. .. 7,353 11 7 £10,065 13 9 £10,065 13 9 SAVINGS-BANK BRANCH. Profit and Loss Account for the Year ended 31st March, 1925. Dr. £ s. d. Gr. £ s. d. £ s. d. To Interest credited to depositors' accounts By Interest received during during the year ended 31st March, 1925.. 1,680,919 10 10 year .. .. 1,967,450 3 8 Management expenses .. .. .. 95,000 0 0 Plus interest accrued to Balance carried down .. .. .. 214,782 2 9 31st March, 1925 .. 571,644 10 4 2,539,094 14 0 Less interest accrued on 31st March, 1924 .. 552,921 11 11 1,986,173 2 1 Sundry receipts .. .. .. 4,528116 £1,990,701 13 7 £1,990,701 13 7 Appropriation Account. Dr. £ s. d. ill Or. £ s. d. To Savings-bank profits paid to Consolidated By Balance ferward, Ist April, 1924 .. .. 156,879 910 Fund .. .. .. .. 160,000 0 0 Balance brought down .. .. .. 214,782 2 9 Balance .. .. .. .. 211,661 12 7 £371,661 12 7 £371,661 12 7

POST AND TELEGRAPH DEPARTMENT—continued. Capital Account.

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General Balance-sheet as at 31st March, 1925. Liabilities. £ s. d. Assets. £ s. d. Capital Account—Balance at credit .. .. .. .. .. 677,510 10 2 Stock at stores, District Telegraph Engineers', and workshops, and in transit .. 904,693 17 11 Sundry creditors— £ ' s. d. Sundry debtors— £ s. d. Money-order payees, for unpaid money-orders .. 89,817 13 2 Other Administrations, on Money-order Account .. 24,985 19 9 Other Administrations, on money-order, postal, and cable Government Departments .. .. .. •• 91,518 15 1 accounts .. .. .. .. .. 100, 964 11 8 Sundry other debtors .. .. .. .. 55,694 3 4 Postal-note payees, for unpaid postal notes .. .. 61,061 1 6 ' 172,198 18 2 Sundry other creditors .. .. .. .. 388,39612 Savings-bank Account— Other Government Departments, for balances due on 31st Investments .. .. .. .. ■■ ■■ -• 47,261,511 16 9 March, 1925 .. .. .. .. .. 253,137 10 11 Interest accrued, 31st March, 1925 .. .. ■■ •• 571,644 10 4 893,376 18 5 War-loan Certificate Account— Assets written off Reserve Account .. .. .. « .. 5,753 10 4 Investments held in Government loans .. . • 472,110 0 0 Savings-bank Account— Post Office Investment Certificate Account— At credit of depositors .. .. .. .. .. .. 46,948,628 1 0 Investments held in Government loans .. •• ■■ 344,170 0 0 On transfer, New Zealand and other Administrations .. .. .. 16,748 15 0 Postmasters' balances held .. .. .. 1,047,743 9 10 Reserve Fund .. .. .. .. .. .. .. 1,000,000 0 0 Cash in bank (Head Office Account) .. .. •• -357,919 2 8 Savings-bank Profit and Loss Appropriation Account .. .. .. 211,661 12 7 1,405,662 12 6 War-loan Certificate Account .. .. .. .. .. .. 497,301 3 7 Assets written off Suspense Account .. .. .. .. .. 5,753 10 4 Post Office Investment Certificate Account .. .. .. .. 415,079 4 3 Excess expenditure over income .. . ■■ 55,241 13 7 Postmasters— Less balance from year 1923-24 .. .. .. 15,553 15 4 For advances to Postmasters of stamps, postal notes, British postal orders, 39,687 18 3 Post Office investment certificates, and other documents of value, in- Treasury Adjustment Account .. .. .. .. .. .. 863,576 17 4 eluding stocks held in the General Post Office .. .. .. 559,763 16 6 Depreciation Reserve .. .. .. .. .. .. .. 815,186 9 9 £52,041,010 1 7 £52,041,010 1 7 Notes.—(a.) No amount has been included in respect to free postages for newspapers to public libraries, &c. (b.) Credit has been taken without appropriation for rents received. (c.) Interest at 4 per cent, on capital as at 1st April, 1924, and 2 per cent, on accretions for the year. (d.) Depreciation has been allowed for on balance of assets at 1st April, 1924, the total charge being carried to Depreciation Reserve. (e.) Does not inchide any amount in respect to non-departmental Government telegrams. (/.) Credit has been taken without appropriation for value of assets transferred to other Departments. Hy. D. Edwards, Controller of Accounts. A. Markman, Secretary, General Post Office. I hereby certify that the 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.— G. P. C. Campbell, Controller and Auditor-General. '

23

n i As at 31st March, Amounts expended As at 31st March, I Capital as at Amounts received, Capital as at Ur - j 1924. during Year. 1925. I 1st April, 1924. Year 1924-25. 31st March, 1925. To Expenditure on — £ s. d. £ s. d. £ s. d. By Receipts — £ s. d. : £ s. d. £ s. d. Telegraph and toll systems, including 1,348,593 4 7 167,580 16 10 : 1,516,174 1 5 Public Works Fund .. .. 7,198,653 17 0 1,028,211 10 9 8,226,865 7 9 works in progress Revenue contribution to [capital .. 500,074 11 6 500,074 11 6 Telephone - exchange systems, in- 3,301,048 14 10 954,848 .12 2 4,255,897 7 0 outlay eluding works in progress Wireless systems .. .. 44,655 9 6 '3,020 13 7 47,676 3 1 Buildings and sites .. .. 1,834,628 13 5 65,195 6 5 1,899,823 19 10 Plant at workshops .. .. 10,829 5 8 2,918 12 11 13,747 18 7 Motors, garages, &c. .. .. 149,885 14 0 36,801 0 10 186,686 14 10 Furniture and fittings .. .. 102,782 4 6 26,640 19 10 129,423 4 4 (/) 6,792,423 6 6 1,257,006 2 7 8,049,429 9 1 7,198,653 17 0 1,528,286 2 3 Balance .. .. .. .. .. .. 677,510 10 2 £8,726,939 19 3 £8,726,939 19 3

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PUBLIC WORKS DEPARTMENT. NATIONAL DEVELOPMENT ACCOUNT (PUBLIC WORKS FUND). Income and Expenditure on Capital Account for the Year ended 31st March, 1925. Construction and Improvement of Roads. Expenditure. Income. £ s. d. £ s. d. By Recoveries on account of expenditure of £ s. d. To Expenditure on construction of previous yearsroads, bridges, &c., in- Auckland Road District .. .. .. 5 0 0 eluding subsidies to local Balance, being excess of capital expenditure bodies — over capital income on roads, &c., transWhangarei Road District .. 120,171 fi 11 ferred to National Development Account.. 576,632 19 0 Auckland Road District .. 103,052 4 0 Tauranga Road District .. 29,468 • 7 1 Gisborne Road District .. 22,079 4 2 Taumarunui Road District 45,146 7 1 Stratford Road District , . 43,696 16 3 Napier Road District .. 28,620 17 3 • Wellington Road District .. 19,703 14 8 Nelson Road District .. 19,451 410 Greymouth Road District .. 32,581 3 7 Christchurch Road District 12,128 0 10 Dunedin Road District . . 13,665 19 10 Invercargill Road District .. 17,089 15 8 515,855 2 2 Advertising tenders, &c. .. .. 93 7 9 Compensation for injuries .. .. 3,442 4 5 Engineering surveys .. .. 306 15 3 Reinstatement of works damaged by floods (portion chargeable to capital)— Whangarei Road District .. 10,856 19 10 Auckland Road District .. 5,098 15 3 Tauranga Road District .. 142 8 4 Gisborne Road District 691 7 4 Taumarunui Road District. 5,185 8 2 Stratford Road District .. 9,803 14 5 Napier Road District .. 3,435 5 7 Wellington Road District . . 3 0 0 Nelson Road District .. 4,971 9 6 Greymouth Road District .. 2,011 3 6 Christchurch Road District 7,279 16 6 Dunedin Road District . . 6,903 0 6 Invercargill Road District . . 258 0 6 56,640 9 5 Work for unemployed .. .. 300 0 0 £576,637 19 0 £576,637 19 0 Roads and other Works on Goldfields and Mineral Lands. Expenditure. \ Income. To Net expenditure on construction of roads, tram- £ s. d. By Balance, being excess of capital expenditure £ s. d. ways, and tracks in mining districts, on over capital income for year on goldfields, prospecting-tracks, and on general works — roads, &c., transferred to National DevelopAuckland District .. .. .. 423 1 2 ment Account .. .. .. .. 3,172 15 1 Nelson District .. .. .. 1.53 7 6 Greymouth District .. .. .. £,169 18 5 Dunedin District . . . . .. 69 3 0 Invercargill District .. . . .. 357 5 0 £3,172 15 1 £3,172 15 1 Lands Improvement. Expenditure. | Income. To Net expenditure on— £ s. d. By Net recovery during period on account of — £ s. d. Reclamation works— Annan water-races .. .. .. 58 13 8 Sand-dune areas .. .. .. 1,432 8 7 Recoveries on account of expenditure of Kohukohu foreshore .. .. .. 86 17 3 previous years: Taieri stopbanks .. 225 17 8 Drainage-works— Balance, being excess of capital expenditure Subsidies, &c. ..• .. .. 5,651 9 3 over capital income on lands improvement, Experimental .. . . .. 39 9 8 transferred to National Development- AcRoads, &c., works — count.. .. .. .. .. 28,436 11 7 Clarence Valley . . -. • ■ 46 8 5 Hauraki pastoral areas .. .. 1,747 8 9 Lairdvale Road, access Sections 30 and 32 22 17 0 Parihaka No. 30 Block .. .. 0 8 0 Waipapa Small Grazing-runs 111 and 111 a 145 2 9 Stopbanks— Taieri 12,976 10 3 Tokatoka .. • • . • • ■ 6,390 19 6 River erosion— Blue Mountain Survey District Small Grazing-run 126 .. .. . ■ 151 7 2 Spottis Creek .. . • •. 9 16 4 Tahoraiti Survey District, Section 1, Block VI .. ' .. . . .. 20 0 0 £28,721 2 11 £28,721 2 11

25

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PUBLIC WORKS DEPARTMENT —continued. NATIONAL DEVELOPMENT ACCOUNT (PUBLIC WORKS continued. Construction and Improvement of Harbour-works. Expenditure. Income. To Net expenditure on— £ s. d. £ s. d. By Balance, being excess of capital expenditure over £ s. d. Wharves, jetties, landings, &c. — capital income for year on harbour-works, &c., Tauranga District .. .. 50 0 0 transferred to National Development Account.. 337 18 7 Greymouth District .. .. 3 0 8 ■ — 53 0 8 River navigation—lmprovements and protective works— Auckland District .... 143 18 6 Tauranga District .. .. 65 0 0 Stratford District .. 28 3 10 Nelson District .. .. 47 15 7 284 17 11 £337 18 7 £337 18 7 RAILWAY CONSTRUCTION (PUBLIC WORKS FUND) AND RAILWAYS IMPROVEMENT AUTHORIZATION ACT ACCOUNT. Income and Expenditure on Capital Account for the Year ended 31st March, 1925. Public Works Fund : Vote " Railway Construction." Expenditure. Income. To Net expenditure on— £ s. d. Bv Net recoveries during the year— £ s. d. Kaihu Branch .. .. .. 72 0 2 * Huntly Branch .. .. .. .. 776 14 3 Huarau Northwards .. .. 324,200 3 0 Land claims, &c. .. .. .. .. 1,937 16 8 Whangarei Branch .. .. 50,624 1 6 Recoveries on account of expenditure Waipu Branch .. .. .. 922 12 3 of previous years— £ s. d. East Coast Main Trunk— Opened lines .. . . .. 4,935 16 10 Paeroa-Pokeno .. .. 2,082 6 9 Unopened lines .. .. 28,067 511 Waihi-Taneatua .. .. 281,712 5 3 33,003 2 9 Gisborne-Napier .. .. 150,462 17 3 Credits for amount of expenditure on Waikokopu Branch . .. 50,211 4 I lines previously handed over to Opunake Branch .. .. 94,531 15 1 Railways Department £ s. d. Stratford Main Trunk .. .. 82,041 12 3 Kaihu Valley .. 137 14 5 Wellington-Paekakariki Deviation .. 412 0 7 Okaihau Section 1,874 15 0 Glenhope-Murchison .. .. 22,445 3 3 Waiuku Branch 61 I I 0 Otira-Bealey .. .. .. 45,826 II 10 Napier-Gisborne 6,637 12 6 Westport-Inangahua .. .. 15,183 15 1 Greymouth-Point Greymouth - Point Elizabeth .. 856 8 11 Elizabeth .. 96 0 2 Orepuki-Waiaua Extension .. 24,093 13 11 Culverden-Waiau 46 14 4 Lawrence-Roxburgh .. .. 58,548 16 6 Waimate Branch 15 16 10 Surveys (new lines and lines not 8,870 4 3 specified) .. .. .. 4,519 2 10 Credits for amount of expenditure on sections handed over to Railways 1,208,746 10 6 Department during year — Balance, being excess of capital income Huntly Branch .. £69,616 17 0 over capital expenditure, trans- Gisborne Southferred to Railway Construction wards .. 167,430 0 8 Account .. .. .. 838,621 10 8 Stratford Main Trunk Railway 236,290 5 6 Otira-Bealey .. 1,534,299 12 7 2,007,636 15 9 2,016,507 0 0 Less recoveries on account of expenditure of previous years on sections previously opened— Whangarei Sec- £ s. d. tion .. .. 2,000 0 0 Gisborne Section 1,983 0 0 Napier Section .. 142 12 6 Wellington Section .. .. 100 0 0 Otira-Bealey Section .. .. 241 0 0 Waiau-Waitaki 390 0 0 — 4,856 12 6 2,011,650 7 6 £2,047,368 1 2 £2,047,368 1 2 Railways Improvement Authorization Act 1914 Account. To Net expenditure by Public Works £ s. d. By Balance, being excess of capital expenditure over £ s. d. Department out of above ac- capital income, transferred to Railways Improvecount as under— ment Authorization Act Account .. .. 21,135 12 5 Section 5, Auckland-Westfield .. 964 8 9 Section 7, Finance Act, 1924, Hutt Valley Railway .. .. 18,704 7 8 Proportion of cost of raising loan applied to unopened section of railway .. .. .. 1,466 16 0 £21,135 12 5 £21,135 12 5 Note. —Credit has been taken without parliamentary appropriation for value of lines handed over to Railways Department, less recoveries on account of lines previously handed over.

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PUBLIC WORKS DEPARTMENT- —continued. IRRIGATION AND WATER-SUPPLY—SCHEMES IN OPERATION: IDA VALLEY SCHEME AND GALLOWAY SCHEME. Profit and Loss Account for the Year ended 31st March, 1925. Dt. ' Or. To Expenses of management and operation— By Sales of water— £ s. d. Ida Valley scheme— £ s. d. £ s. d. Ida Valley scheme .. .. .. 4,048 7 9 Salaries .. .. .. 213 0 4 Galloway scheme .. .. . . 556 910 Wages, horse allowance, and other costs of maintenance.. 1,631 7 8 Office rent (portion) . . 8 0 0 1,852 8 0 Galloway scheme — Salaries . . .. .. 47 12 0 Wages, horse allowance, and other costs of maintenance.. 373 15 4 Office rent (portion) .. 2 0 0 423 7 4 Depreciation .. .. .. . . 73 13 4 Bala,nee carried down .. .. .. 2,255 8 11 £4,604 17 7 £4,604 17 7 £ s. d. £ s. d. To Interest on capital outlay—4J per cent, oil By Balance brought down .. .. .. 2,255 8 11 £178,545 7s. lOd. = £8,034 10s. lOd. Pro- Balance, being net loss for year .. .. 1,771 0 6 portion chargeable to revenue (half) .. 4,017 5 5 Interest on Depreciation Reserve .. .. 9 4 0 £4,026 9 5 £4,026 9 5 Note. —(a) Interest has been charged for which no parliamentary appropriation is held; (b) depreciation has been allowed for on the value of fixed assets at 31st March, 1925. Balance-sheet as at 31st March, 1925. Liabilities. Assets. Public Works Fund—Capital expenditure to 31st £ s. d. Dams, weirs, water-races, &c.— £ s. d. £ s. d. March, 1925 .. .. .. .. 185,813 2 2 Ida Valley scheme — Consolidated Fund—Excess of maintenance and Manorburn Dam and headraces interest charges over income .. .. 27,984 2 2 (proportion) .. .. 50,507 5 3 Sundry creditors— £ s. d. Main water-races .. .. 99,452 5 5 Ida Valley scheme .. . . 602 9 11 Distribution water-races .. 12,608 15 3 Galloway scheme .. .. 138 17 11 — 162,568 5 11 741 7 10 Galloway scheme — Depreciation Reserve .. .. .. 312 16 6 Manorburn dam and headraces (proportion) .. ..10,721 4 6 Dip Creek diverting-weir .. 1,117 19 8 Main water-races .. .. 7,561 15 8 19,400 19 10 181,969 5 9 Staff accommodation .. .. .. 1,217 11 7 Telephone system .. .. .. .. 800 0 0 183,986 17 4 Interest during construction .. .. 14,233 9 7 Stocks of unused materials .. .. .. 2,421162 Sundry debtors for sales of water .. .. 4,684 5 0 Profit and Loss Account—Accumulated loss to 31st March, 1924 .. ..£7,754 0 1 Loss 1924-25 .. .. 1,771 0 6 9,525 0 7 £214,851 8 8 j £214,851 8 8 1 ■ 1 n J i — 1

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PUBLIC WORKS DEPARTMENT—continued. IRRIGATION AND WATER-SUPPLY (PUBLIC WORKS EUND) : SCHEMES UNDER CONSTRUCTION. Income and Expenditure on Capital Account fob the Year ended 31st March, 1925. Expenditure. Income. To Net expenditure on the construction and upkeep £ s. d. By Balance, transferred to Irrigation Construction £ s. d. of dams, weirs, water-races, &c., in course of Account, being excess of expenditure over construction, Otago Central schemes — income for year .. .. .. 105,537 8 11 Ardgour .. .. .. .. 3,682 7 7 Arrow Flat .. .. .. .. 499 18 8 Bengerburn .. .. .. .. 312 18 5 Earnscleugh .. .. .. .. 33 17 4 Hawea Elat .. .. .. .. 482 Hawkdun .. .. .. .. 391 0 9 Last Chance .. .. .. 6,759 1 3 Manuherikia .. .. .. 20,424 17 1 Manuherikia, Upper .. .. 1,121 12 2 Roaring Meg .. .. .. 564 17 2 Tarras .. .. .. .. 59,807 10 0 Teviot .. .. .. .. 11,896 10 1 Surveys and general .. .. .. 38 10 3 £105,537 8 11 £105,537 8 11 PUBLIC BUILDINGS (PUBLIC WORKS EUND). Income and Expenditure on Capital Account for the Year ended 31st March, 1925. Expenditure. £ s. d. Income. £ s. d. To Parliamentary Buildings .. .. .. 646 17 3 By Amounts transferred to Departments as Departmental buildings and offices .. .. 12,940 5 0 under:— £ s. d. Workshops, stores, and garages .. .. 11,652 1 7 Agriculture .. .. 3,241 15 6 Other Government buildings — £ s. d. Lands and Deeds .. .. 408 11 4 Courthouses .. .. 5,066 18 6 Health and Hospitals .. 28,234 10 0 Prisons .. .. .. 26,491 19 9 Internal Affairs .. .. 3,374 10 7 Police .. .. .. 19,623 1 2 Justice .. .. .. 5,362 15 11 Postal and Telegraph .. 68,492 11 3 Mental Hospitals .. .. 68,438 6 2 Agricultural .. .. 4,558 811 Police .. .. .. 18,552 14 11 Mental Hospitals .. .. 70,627 15 2 Postal and Telegraph .. 65,917 8 2 Health and hospital institu- Printing and Stationery .. 1,373 0 0 tions .. .. .. 28,734 10 2 Prisons .. .. .. 25,279 8 0 Internal Affairs .. .. 3,374 10 7 220,183 0 7 Lands and Deeds .. .. 408 11 4 Recoveries on account of expenditure of preprinting and Stationery .. 1,373 0 0 vious years — £ s. d. 228,751 6 10 Other Government buildings 807 10 6 Workshops, stores, and garages .. .. .. 300 0 0 • — 1,107 10 6 Balance, being excess of capital expenditure over capital income transferred to— £ s. d. Parliamentary Buildings .. 646 17 3 Departmental buildings and offices and other Government buildings .. .. 20,701 0 9 Workshop, stores, and garages 11,352 1 7 32,699 19 7 £253,990 10 8 £253,990 10 8 Note.—Credit has been taken without parliamentary appropriation for value of buildings transferred to other Departments. TIMBER-SUPPLY AND SAWMILLS (PUBLIC WORKS EUND) : KATIKATI TIMBER-SUPPLY ACCOUNT. Trading* Account and Profit and Loss Account from Commencement of Operations (1921) to 31st March, 1925. Trading Account. Dr. £ s. d. Gr. £ s. d. To Logs on hand (1921) .. .. .. 750 0 0 By Sales— Milling-costs (including pit-sawing, stacking, &c.) 1,375 15 7 Transfers to works.. .. .. .. 540 0 0 Logs on hand .. .. .. .. 688 18 7 Timber on hand .. .. .. .. 358 12 0 Profit and Loss Account, being gross loss for period .. .. .. .. .. 538 5 0 £2,125 15 7 £2,125 15 7

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PUBLIC WORKS DEPARTMENT—continued. TIMBER SUPPLY AND SAWMILLS (PUBLIC WORKS FUND): KATIKATI TIMBER-SUPPLY ACCOUNT—continued. Trading Account and Profit and Loss Account, etc.—continued. Profit and Loss Account. Dr. £ s. d. Cr. £ s. d. To Trading Account (gross loss) .. .. 538 5 0 To Balance, being net loss for period carried down .. 1,044 17 1 Cartage .. .. .. .. . . 350 7 5 Plant hire .. .. .. .. 25 1 6 £ s. d. Rent, mill-site .. .. 32 19 2 Rent, tramways .. .. 4 0 0 Rent, Ground .. .. 52 6 7 89 5 9 Supervision expenses .. .. .. 7 12 4 Sundries .. .. .. . . . . 7 4 0 Depreciation— £ s. d. Plant .. .. .. 6 13 0 Trams and roads 20 8 1 27 1 1 £1,044 17 1 £1,044 17 1 £ s. d. £ s. d. To Balance brought down * .. .. 1,044 17 1 To Balance, being total loss after providing for Interest on capital .. .. .. 632 2 4 interest on capital and reduction of preliminary Proportion of— £ s. d. expenses .. .. .. .. 1,808 0 4 Survey expenses.. .. 101 1 1 Legal expenses .. .. 4 2 0 Interest on purchase price 25 17 10 ■ 131 0 11 £1,808 0 4 £1,808 0 4 TIMBER-SUPPLY AND SAWMILLS (PUBLIC WORKS FUND) : MAKOMAKO TIMBER-SUPPLY ACCOUNT. Trading and Profit and Loss Account from 30th July, 1923, to 31st March, 1925. Trading Account. Dr. £ s. d. ; Cr. £ s. d. £ s. d. To Milling Account .. .. .. .. 1,808 "2 8 By Sales— Wages .. .. .. .. .. 52 5 7 Transfers to works .. .. 2,434 1 11 Cartage .. .. .. .. .. 28 10 10 j Other sales .. .. .. 102 9 11 Royalties .. .. .. .. 671 11 11 • 2,536 11 10 Gross profit, transferred to Profit and Loss Ac- 240 4 6 Stock of timber on hand .. .. .. 264 3 8 count i £2,800 15 6 j £2,800 15 6 Profit and Loss Account. Dr. £ s. d. Cr. £ s. d. To Salaries .. .. . . .. . . 189 8 3 By Trading Account (gross profit) .. .. .. 240 4 6 Travelling-expenses .. .. .. .. 0110 Net loss for period after providing for interest on Interest Account .. .. .. .. 373 10 5 capital .. .. .. .. .. 323 5 2 £563 9 8 £563 9 8 Note. —The following charge has been included for which no parliamentary appropriation is held : Interest at 4J per cent, has been charged on net payment to 31st March, 1925. TIMBER-SUPPLY AND SAWMILLS (PUBLIC WORKS FUND): WHATORO SAWMILL. Trading and Profit and Loss Account for the Year ended 31st March, 1925. Trading Account. Dr. Cr. To Stores on hand, Ist April, 1924— £ s. d. £ s. d. By Sales of timber — £ s. d. £ s. d. Running stores .. .. 778 18 5 Transfer to Government works 2'8,021 17 7 Logs and timber .. .. 15,918 9 8 Cash sales .. .. .. 2,674 11 10 16,697 8 I 30,696 9 5 Milling expenses .. .. .. ..4,58994 Stocks on hand —- £ s. d. Operating stores and supplies .. ~ 1,676 5 4 Logs .. .. 3,608 18 10 Timber purchased and delivered .. .. 6,557 1 2 Timber .. 798 2 5 Logging royalties .. .. .. .. 678 18 3 4,407 1 3 Gross profit transferred to Profit and Loss Ac- Running stores .. .. 302 4 10 count .. .. .. .. .. 5,206 13 4 4,709 6 1 £35,405 15 6 £35,405 15 6 Profit and Loss Account. Dr. £ s. d. Cr. £ s. d. To Salaries .. .. .. .. .. 625 15 4 By Gross profit transferred from Trading Account.. 5,206 13 4 Travelling-expenses, &c. .. .. .. 48 9 2 . Interest on capital.. .. .. .. 156 0 7 Depreciation on— Plant and buildings .. .. .. 2,190 11 6 Tram-lines, &c. .. .. .. .. 205 14 0 Net profit for year after providing for interest on capital .. .. .. 1,980 2 9 £5,206 13 4 £5,206 13 4 Note. —The following charges have been included for which no parliamentary appropriation is held : (a) Interest at 4|- per cent, has been charged on net payments to 31st March, 1925 ; (b) depreciation has been allowed on value of assets at Ist April, 1924.

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PUBLIC WORKS DEPARTMENT —continued. TIMBER-SUPPLY AND SAWMILLS (PUBLIC WORKS FUND). Balance-sheet as at 31st March, 1925.

PLANT, MATERIAL, AND STORES (PUBLIC WORKS FUND). Income and Expenditure on Capital Account foe the Year ended 31st March, 1925. Expenditure. Income. To Expenditure, including salaries, wages, &c., on— By Sundry recoveries from miscellaneous public £ s. d. £ s. d. £ s. d. works — Plant .. .. .. 42,324 17 11 PlantMaterial and stores .. .. 45,288 13 3 Issues, hire, and depreciation on plant .. 47,636 4 8 87,613 11 2 Material and stores— , Balance, being excess of capital income over Issues, including overhead charges .. 56,366 3 4 capital expenditure for year, transferred to — £ s. d. Plant Account .. .. 5,311 6 9 Material and Stores Account 11,077 10 1 16,388 16 10 £104,002 8 0 £104,002 8 0 PUBLIC WORKS, DEPARTMENTAL (PUBLIC WORKS FUND). Income and Expenditure on Capital Account for the Year ended 31st March, 1925. Expenditure. £ s. d. Income. £ s. d. To Net expenditure for year on administration By Income for year as under—and supervision expenses, &c., as under— Fees from— Salaries .. .. .. 87,533 0 9 Inspection of electrical installations .. 86 2 0 Extra engineering, clerical, draughting, and Water-power licenses .. .. .. 573 4 1 office assistance .. .. .. 12,607 18 9 Electric-line licenses .. .. .. 30 8 0 Travelling-expenses and transfer expenses of Sale of plans, specifications, &c., under officers .. .. .. .. 16,321 4 4 "General" .. .. .. .. 84 16 6 Equipment and other allowances .. .. 1,873 9 7 Departmental expenditure—Proportion applied Printing and stationery, lithograpl: lc work, to works as under— £ s. d. plans, periodicals, &c. .. .. 7,798 8 2 Maintenance of roads .. 1,700 0 0 Books, fees, &c., for students attending Maintenance of domains .. 150 0 0 Canterbury College .. .. .. 138 10 10 Maintenance of public build- 1,000 0 0 Purchase of instruments, office requisites, &c. 992 2 1 ings Work done by High Commissioner's staff .. 1,100 0 0 Main Highways Account .. 17,693 11 9 Postages, telegrams, telephone connections, " 20,543 11 9 and rents of private letter boxes and bags 6,473 19 4 Balance carried down, being excess of capital Law charges and legal expenses .. .. 42 17 11 expenditure over capital income for year .. 124,159 7 0 Advertising expenses, British Empire Exhibition .. .. .. . . 608 2 6 Fidelity guarantee policy premiums .. 16 19 5 Expenses of Commissions generally .. 2 17 6 Meal allowances .. .. .. 182 14 0 Compassionate allowances .. . . 1,100 0 0 Rents of offices throughout New Zealand .. 8,523 18 0 Sundries .. .. .. .. 128 16 2 Depreciation on departmental library at 5 per cent. .. .. .. .. .. 32 10 0 £145,477 9 4 £145,477 9 4 £ s. d. £ s. d. To Balance brought down .. .. .. 124,159 7 0 By Balance transferred to— Interest at 4£ per cent, on capital value of Departmental Account .. .. .. 119,832 17 2 departmental library (£650) .. .. 29 5 0 Mechanical Office Appliances Technical Equipment Account .. .. .. 4,355 14 10 £124,188 12 0 £124,188 12 0 Note. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value as assessed of offices occupied by Public Works Department throughout New Zealand ; (b) interest on capital value of departmental library.

—- i Katikati. Makomako. Whatoro. | Total. I I Liabilities. £ s. d. £ s. d. £ a. d. £ s. d. Capital Account .. ... .. .. .. 4,090 12 1 4,328 8 1 4,494 9 1 12,913 9 3 Treasury Adjustment Account .. .. .. ., 2,503 16 5 784 10 9 5,206 13 9 8,495 0 11 Sundry creditors .. .. .. .. .. 463 11 5 477 0 10 282 16 8 1,223 8 11 Writing off Suspense Account .. .. .. .. .. .. 4,647 12 3 4,647 12 3 Profit and Loss Account .. .. .. .. .. .. 1,980 29 1,980 29 7,057 19 11 5,589 19 8 16,611 14 6 29,259 14 1 Assets. £ s. d. £ s. d. £ s. d. £ s. d. Plant, machinery, and equipment .. ■ .. 47 9 4 .. 3,730 6 1 3,777 15 5 Buildings and accommodation .. .. .. .. . . .. 764 3 0 764 3 0 Timber rights .. .. .. .. .. 3,650 0 0 4,328 8 1 .. 7,978 8 1 Survey and acquisition expenses .. .. .. 393 2 9 .. .. 393 2 9 Stock on hand— Timber .. .. .. .. .. .. 1,047 10 7 264 3 8 4,407 1 3 5,718 15 6 Stores .. .. .. .. .. .. .. .. 302 4 10 302 4 10 Sundry debtors .. .. .. .. .. 104 3 6 674 2 9 2,760 7 I 3,538 13 4 Rent in advance .. .. .. .. .. 7 13 5 .. .. 7 13 5 Firo Loss Suspense Account .. .. .. .. .. .. 4,647 12 3 4,647 12 3 Profit and Loss Account .. .. .. .. 1,808 0 4 323 5 2 .. 2,131 5 6 7,057 19 11 5,589 19 8 16,611 14 6 29,259 14 1

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PUBLIC WORKS DEPARTMENT—continued. ACQUISITION AND OPERATION OE QUARRIES (PUBLIC WORKS FUND) : TAURAROA QUARRY. Trading Account and Profit and Loss Account from Commencement of Operations (November, 1924) to 31st March, 1925. Trading Account. Dr. £ s. d. Gr. £ s. d. £ s. d. To Running stores and coal on hand, Ist November, By Sales of metal — 1924 .. .. .. .. .. 2,308 17 0 ' Transfers to works .. .. 8,879 7 3 Miscellaneous tools and equipment on hand, Ist Other sales .. .. .. 561 6 6 November, 1924 .. ..• .. 1,516 7 0 9,440 13 9 Operating-expenses— £ s. d. Stocks of metal on hand .. .. 57 10 9 Quarrying (including stripping) 3,333 4 8 Running stores on hand — Crushing .. .. 2,637 18 1 Stores .. .. .. 682 411 5,971 2 9 Coal .. .. .. 67 1 0 Royalties on land .. .. .. .. 4 4 4 749 5 11 Balance transferred to Profit and Loss Account, Miscellaneous tools and equipment on hand .. 1,032 3 6 being gross profit for period .. .. 1,479 210 £11,279 13 11 £11,279 13 11 Profit and Loss Account. Dr. £ s. d. Gr. £ s. d. To Salaries .. .. .. .. .. 171 3 4 By Trading Account (gross profit) .. .. 1,479 210 Accident pay .. .. .. .. 15 5 5 Hire of and depreciation on machinery, &c. .. 236 19 6 Depreciation, sidings, trams, buildings, &c. .. 323 14 10 Interest on capital .. .. . . .. 24 14 7 Balance .. . . .. .. .. 707 5 2 £1,479 2 10 £1,479 2 10 Note. —The following charges have been included for which no parliamentary appropriation is held : (a) Interest at 4£ per cent, has been charged on net payments to 31st March, 1925 ; (b) depreciation on value of fixed assets has been provided for. Balance-sheet as at 31st March, 1925. Liabilities. Assets. Head Office Account— £ s. d. £ s. d. Value of land, sidings, tramways, and buildings after Capital advanced .. ..1,815 2 6 providing for depreciation— £ s. d. £ s. d. Interest on capital .. .. 24 14 7 Land .. .. .. 40 15 8 1,839 17 1 Sidings .. .. .. .. 203 18 2 Sundry creditors .. .. .. 2,442 12 1 Girders .. .. .. .. 334 8 3 Profit and Loss Account .. .. .. 707 5 2 Rails .. .. .. .. 251 12 11 Sleepers .. .. .. .. 377 2 0 Service rails .. .. .. 281 5 0 Buildings .. .. .. 683 1 5 Worker's accommodation .. . . 434 2 3 ■ 2,606 5 8 Stock of metal on hand .. .. .. 57 10 9 Running stores—• Stores .. .. .. .. 682 4 11 Coal . . .. .. .. 67 1 0 749 5 11 Tools and equipment. . .. .. .. 1,032 3 6 Sundry debtors .. .. .. .. 544 8 6 £4,989 14 4 £4,989 14 4

31

B.—l [PT. IV, Sup.J

PUBLIC WORKS DEPARTMENT—continued. MAINTENANCE OF ROADS AND BRIDGES, ETC. (CONSOLIDATED FUND). Income and Expenditure Account fob the Year ended 31st March, 1925. Maintenance and Improvement of Roads. Expenditure. Income. To Net expenditure on roads, tracks, bridges, &c., including £ s. d. By Income from—• £ s. d. £ s. d. grants and subsidies to local bodies— Rents from ferries .. 19 10 0 Salaries, wages, materials, &c. — £ s. d. Tolls from ferries .. 155 19 6 Whangarei district .. .. 98 16 2 —-—-—175 9 6 Auckland district .. .. .. 1,648 15 5 Interest on loan— Tauranga district .. .. .. 2,689 7 5 Core Borough Council .. 141 3 10 Taumarunui district .. .. 6,442 0 4 Otanomomo Drainage Stratford district .. .. .. 3,749 5 11 Board .. .. 150 0 0 Napier district .. .. .. 1,553 10 4 291 310 Wellington district .. .. 2,236 17 0 Interest on contributions, Stratford Nelson district .. .. .. 216 11 3 Borough Council.. .. .. 27 12 7 Greymouth district .. .. 5,195 8 4 Balance being excess of expenditure Christchurch district .. .. 2,893 7 8 over income for year .. .. 36,008 19 2 Dunedin district .. .. .. 170 12 1 — 26,894 11 11 Grants and subsidies to local bodies — Grants. Subsidies. £ s. d. £ s. d. Whangarei district .. .. 138 5 0 Auckland district .. 1,007 6 5 2,638 12 1 Taumarunui district .. 125 0 0 155 5 0 Stratford district .. 150 0 0 25 0 0 Napier district .. 300 0 0 500 0 0 Wellington district .. 349 12 7 75 0 0 Nelson district .. .. 8 2 2 Greymouth district .. 475 0 5 62 16 5 Christchurch district .. 40 3 6 200 0 0 Dunedin district .. 347 10 0 520 0 0 2,794 12 11 4,323 0 8 7,117 13 7 Flood damage, repairs, &e.— Stratford district .. .. .. 35 0 0 Greymouth district .. .. 104 9 6 Dunedin district .. .. .. 90 2 9 229 12 3 Other expenditure— Compensation for loss of cow .. 68 5 0 Compensation for accident to workman 250 0 0 318 5 0 Administration and supervision expenses— Proportion of departmental expenditure .. 1,700 0 0 Interest on capital on loan— Gore Borough Council . . .. 108 2 4 Otanomomo Drainage Board .. 135 0 0 243 2 4 £36,503 5 1 £36,503 5 1 Maintenance of River Improvements. Expenditure. Income. To Contributions towards maintenance, &c., of Waihou and £ s. d. £ s. d. Ohinemuri Rivers improvement scheme .. .. 1,201 17 10 By Balance .. .. .. .. 1,201 17 10 £1,201 17 10 £1,201 17 10 Note.—The following charge has been included for which no parliamentary appropriation is held : Interest at 4|- per cent, has been charged on loans to local bodies,

B.—l [PT. IV, Sup.] .

32

PUBLIC WORKS DEPARTMENT—continued. GOVERNMENT AND OTHER DOMAINS (CONSOLIDATED FUND). Income and Expenditure Account for the Yeah ended 31st March, 1925. Expenditure. Income. To Net expenditure on— By Balance, being excess of expenditure over in- £ s. d. Government domains— £ s. d. £ s. d. come for year .. .. .. .. 5,986 8 3 Salaries . . .. 4,856 5 8 Wages .. .. .. 13 3 Coal, coke, water, &e. .. 91 19 7 Flower-seeds, bulbs, plants, &c. .. .. .. 187 Oil Garden implements, &c. .. 277 12 10 Repairs, to buildings, paths, &c. . . .. .. 10 13 10 Cartage .. .. 16 2 0 Horse-feed, shoeing, &c., and general .. .. 15 2 4 Departmental expenditure (allocated proportion to cover cost of administration and supervision) . 150 0 0 5,606 0 5 Other domains and works— Purchase of land and improvements to domains and recreation-grounds— Grants .. .. £305 7 10 Subsidies .. .. 75 0 0 380 7 10 £5,986 8 3 £5,986 8 3 MAINTENANCE OF PUBLIC BUILDINGS (CONSOLIDATED FUND). Income and Expenditure Account for the Year ended 31st March, 1925. Exclusive of Wellington Workshops. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 4,891 10 7 By Miscellaneous recoveries .. .. .. 237 2 1 Accident compensation, &c. .. . . 268 12 7 Recoveries from other Departments for mainDrainage and water rates, &c. .. .. 425 6 3 tenance .. .. .. .. 61,681 8 10 Maintenance— £ s. d. Government Houses .. .. .. 6,359 16 8 Rents recovered .. .. 16,349 4 4 Government Buildings .. .. .. 78,225 18 0 Rents assessed against GoParliamentary Buildings .. .. 2,308 4 1 vernment Departments .. 82,377 17 4 Workshops (exclusive of Wellington, for 98,727 1 8 which see separate account) .. .. 1,761 11 1 Services and supplies for other Departments .. 1,301 15 0 Telephone services .. .. .. 161 19 9 Rents paid for Government offices .. .. 13,699 11 11 Travelling expenses and allowances . . 700 8 2 Wages, overseers and staff workmen .. 1,125 16 4 Advertising and sundries . . .. . . 318 8 7 Subsidy—Chatham Island steamer service .. 112 10 0 Freight and cartage .. .. .. 115 9 1 Proportion of departmental expenditure to cover cost of supervision .. .. 1,000 0 0 111,475 3 1 Depreciation .. .. .. .. 21,084 7 5 Balance carried down—excess of income over expenditure for year .. .. .. 29,387 17 1 £161,947 7 7 £161,947 7 7 £ s. d. £ s. d. To Interest on capital .. .. .. 76,342 8 6 By Balance brought down .. .. .. 29,387 17 1 Recoveries on account of expenditure of previous years — £ s. d. Rents .. . .. 250 0 0 Sale of typewriters and oboslete stock .. .. .. 41 12 3 291 12 3 Interest on advances to Kairuru Quarry Company .. .. .. .. .. 361 2 4 Balance, being excess of expenditure over income after charging interest on capital .. 46,301 16 10 £76,342 8 6 £76,342 8 6 Note.—The following charges have been included for which no parliamentary appropriation is held : (a) Interest at 4| per cent, on capital value of public buildings, furniture, and fittings ; (b) depreciation has been allowed on fixed assets as at Ist April, 1924. Credit has been taken for which no appropriation is held : (a) Rentals as assessed on accommodation for Government Departments throughout New Zealand ; (b) value of maintenance work carried out for other Departments.

33

B.—l [Pt. IY, SUP.

PUBLIC WORKS DEPARTMENT—continued. MAINTENANCE OP PUBLIC BUILDINGS (CONSOLIDATED PUND) : WELLINGTON WORKSHOPS. Trading and Profit and Loss Account for the Year ended 31st March, 1925. Trading Account. Dr. £ s. d. Cr. To Stock at Ist April, 1924 .. .. .. 10,592 15 11 By Completed jobs— £ s. d. £ s. d. Purchases .. .. .. .. 24,694 15 7 Value added to jobs incomplete Cartage .. .. .. .. .. 907 111 at 31st March, 1924 .. 2,747 15 7 Garage wages . . .. .. .. 282 3 9 Jobs completed during period.. 51,113 8 5 Workshops wages .. .. .. .. 28,105 16 10 Maintenance jobs .. .. 1,993 7 1 Power .. .. .. .. .. 488 6 5 55,854 11 I Balance, being gross profit, carried down .. 8,171 9 3 Work in progress, 31st March, 1925 .. .. 5,987 16 10 Stocks on hand, 31st March, 1925 .. .. 11,400 1 9 £73,242 9 8 £73,242 9 8 Profit and Loss Account. Dr. £ s. d. Cr. £ s. d. To Salaries and supervision wages .. .. 2,550 0 2 By Gross profit .. .. .. ..8,171 93 Holiday pay .. .. .. .. 1,601 14 0 Balance, net loss .. .. .. .. 702 10 1 Maintenance charges .. .. . . 1,993 7 1 Compensation payments .. .. .. 258 4 1 Travelling-expenses .. .. .. 196 16 0 Depreciation .. .. .. .. 337 4 0 Interest on capital .. .. .. 1,936 14 0 £8,873 19 4 £8,873 19 4 Note. —Tho following charges have been included for which no parliamentary appropriation is held: (a) Interest at 4J per cent, on net payments to 31st March, 1925 ; (f>) depreciation has been allowed for on value of assets as at 31st March, 1925. Balance-sheet as at 31st March, 1925. Liabilities. Assets. £ s. d. Head Office—• £ s. d. £ s. d. Land .. .. .. .. .. 8,700 0 0 Capital .. .. .. 19,354 110 Buildings .. .. .. .. .. 7,745 0 0 Treasury adjustment— Plant and tools .. .. .. .. 2,786 6 10 Expenditure .. .. 23,684 3 9 Office furniture .. .. .. .. 122 15 0 Interest .. .. .. 1,936 14 0 Sundry debtors .. .. .. .. 12,674 7 3 • 44,974 19 7 Work in progress .. .. .. .. 5,987 16 10 Sundry creditors .. .. .. 4,539 2 2 Stock of materials .. .. .. .. 11,400 1 9 Depreciation Reserve .. .. .. 604 16 0 Stock Deficit Account .. .. 1,421 19 9 Writings off Suspense Account (tools deficit per Profit and Loss Account _ .. .. .. 702 10 1 contra) .. .. .. .. .. 1,421 19 9 £51,540 17 6 £51,540 17 6

s—B.5 —B. 1 [PT. IY, SUP.

• B.—l [PT. IY, Sup.

34

PUBLIC WORKS DEPARTMENT—continued. General Balance-sheet as at 31st March, 1925. Liabilities. Non-interest-bearing. Interest-bearing. Totals. Capital Account— £ s. d. f s. d. £ s. d. £ s. d. National development—Construction of Roads and 1,500 0 0 3,000 0 0 4,500 0 0 Bridges Railway-construction .. .. .. .. 6,765,549 17 0 .. 6,765,549 17 0 Irrigation and Water-supply — Schemes in operation .. .. .. .. 188,881 19 1 Schemes under construction .. .. .. 3J6,530 15 6 .. 505,412 14 7 Public Buildings Construction .. .. .. .. 1,674,932 15 5 1,674,932 15 5 Timber-supply and sawmills .. .. .. .. 12,913 9 3 12,913 9 3 Plant, Material, and Stores .. .. .. 367,784 15 6 .. 367,784 15 6 Public Works, Departmental .. .. .. 2,052,232 13 4 650 0 0 2,052,882 13 4 Quarries .. .. .. .. .. .. 2,606 5 8 2,606 5 8 Consolidated fund — Roads and bridges .. .. .. .. .. 2,450 2 8 2,450 2 8 Public buildings .. .. .. .. .. 40,919 16 4 40,919 16 4 9,503,598 1 4 1,926,354 8 5 11,429,952 9 9 — 1 11,429,952 9 9 Treasury Adjustment Account— National development— £ s. d. £ s. d. Construction of Roads and Bridges .. .. .. .. .. 558,403 6 6 Harbour Improvements .. .. .. .. .. .. 337 18 7 Lands Improvement .. .. .. .. .. 42,645 7 4 Construction of Roads on Goldfields.. .. .. .. .. 2,547 15 1 603,934 7 6 Railways Improvement Authorization Account .. .. .. .. .. • 20,531 12 0 Irrigation and Water-supply — Schemes in operation .. .. .. .. .. .. 17,161 5 2 Schemes under construction .. .. .. .. .. 118,032 19 1 135,194 4 3 Public Buildings Construction .. .. .. .. .. .. 12,694 13 6 Timber-supply and Sawmills .. .. .. .. .. .. .. 8,495 0 11 Public Works, Departmental .. .. .. .. .. .. .. 132,337 4 6 Consolidated Fund — Roads and bridges .. .. .. .. .. .. 36,247 5 2 Domains .. .. .. .. .. .. .. 6,134 14 5 Public buildings .. .. .. .. .. .. .. 11,182 18 8 53,564 18 3 966,752 0 11 Less Credit balances— Quarries .. .. .. .. .. .. .. 766 8 7 Plant, Material, and Stores .. .. .. .. .. 16,938 10 4 Railway-construction .. .. .. .. .. .. 560,520 7 5 578,225 6 4 — — 388,526 14 7 Contributions paid in advance— Maintenance of roads .. .. .. .. .. .. .. .. 50 0 0 Sundry creditors — National development— Construction of Roads and Bridges .. .. .. .. .. 45,014 17 11 Construction of Roads on Goldfields .. .. .. .. .. 625 0 0 Lands Improvement .. .. .. .. .. .. 1,904 17 11 47,544 15 10 Railways Improvement Authorization Account .. .. .. .. .. 730 5 5 Railway-construction .. .. .. .. .. .. .. 83,610 16 2 Irrigation and Water-supply— Schemes in operation .. .. .. .. .. .. 741 7 10 Schemes under construction .. .. .. .. .. 5,71420 6,455 9 10 Public Buildings Construction .. .. .. .. .. .. 22,511 9 3 Timber-supply and sawmills .. .. .. .. .. .. .. 1,223 8 11 Plant, Material, and Stores .. .. .. .. .. .. .. 4,48310 Public Works, Departmental .. .. .. .. .. .. .. 1,572 10 0 Quarries .. .. .. .. .. .. .. .. .. 2,442 12 1 Consolidated Fund — Public buildings .. .. .. .. .. .. .. 14,354 144 Roads and bridges' .. .. .. .. .. .. 1,927 13 2 Domains .. .. .. .. .. .. .. 131 10 9 16,413 18 3 # 186,988 6 9 Depreciation reserves— Parliamentary Buildings .. .. .. .. .. .. 24,291 6 2 Government Houses .. .. .. .. .. .. 3,020 5 8 Ministerial residences .. .. .. .. .. .. 667 8 0 Departmental buildings and offices .. .. .. .. .. 30,109 15 8 Workshops, stores, and garages .. .. .. .. .. 1,913 4 11 60,002 0 5 Irrigation and water-supply—Schemes in operation .. .. .. .. 312 16 6 Public Works departmental library .. .. .. .. .. .. 32 10 0 60,347 6 11 Writings-off in Suspense (as per contra) .. .. .. .. .. .. .. .. .. 8,109 19 2 Revenue Accounts (excess of income over expenditure for year 1924-25) — Quarries .. .. .. .. .. .. .. .. .. .. .. .. 707 5 2 £12,074,682 2 4

35

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PUBLIC WORKS DEPARTMENT —continued. General Balance-sheet as at 31st March, 1925—continued. Assets. National development works (Public Works Fund) — £ s. d. £ s. d. Expenditure, 1924/25, on— Construction of roads and bridges .. .. .. .. .. .. 576,632 19 0 Construction of roads and other works on goldfields and mineral lands .. .. 3,172 15 1 Lands improvement .. .. .. .. .. .. .. .. 28,436 11 7 Construction and improvements of harbour-works .. .. .. .. 337 18 7 608,580 4 3 Railway-construction (Public Works Fund) — £ s. d. Expenditure to 31st March, 1924 .. .. .. .. 6,696,516 5 8 Less balance of income and expenditure on capital Account for the year 1924-25 .. .. .. .. .. .. 838,621 10 8 Total expenditure to 31st March, 1925 .. .. .. 5,857,894 15 0 Huts, storerooms, and workers'accommodation .. .. .. .. 96,775 13 3 Stocks of stores issued but unused—General .. .. .. .. .. .. .. 184,783 9 6 Canteens .. .. .. .. .. .. .. 1,213 4 3 Permanent-way materials .. .. .. .. .. 135,443 12 6 321,440 6 3 6,276,110 14 6 Railways Improvement Authorization (separate Account) — Expenditure during year 1924-25 .. .. .. .. .. 21,135 12 5 Huts, storerooms, and workers' accommodation .. .. .. .. 45 0 0 Stocks of stores issued but unused .. .. .. .. .. 77 17 6 21,258 9 11 Irrigation works— Schemes in operation—• £ s. d. Expenditure to 31st March, 1924 .. .. 178,665 14 11 Expenditure during year 1924-25 .. .. 4,103 10 10 182,769 5 9 Part interest capitalized to 31st March, 1925 .. .. .. 14,233 9 7 197,002 15 4 Schemes under construction — Expenditure to 31st March, 1924 .. .. .. .. 316,530 15 6 Expenditure during year 1924-25 .. .. .. .. 105,537 8 11 422,068 4 5 619,070 19 9

Land-drainage works— £ s. d. Expenditure transferred to and recoverable from Lands Department— Swamp-land drainage, 1914-17 .. .. .. .. .. .. .. 4,563 19 7 Hauraki Plains settlement, 1907 .. .. .. .. .. .. .. 5,070 0 0 9,633 19 7 Furniture and fittings — Department buildings and offices .. .. .. .. .. .. 8,014 0 7 ■ Ministerial residences .. .. .. .. .. .. .. .. .. 3,601 13 10 Government Houses .. .. .. .. .. .. .. .. .. 9,916 10 1 Workshops, stores, and garages .. .. .. .. .. .. .. .. 156 5 0 21,688 9 6 Plant, machinery, and equipment— Plant, material, and stores .. .. .. .. .. .. .. .. 313,060 10 4 Timber-supply and sawmills .. .. .. .. .. .. .. .. 3,777 15 5 Quarries .. .. .. .. .. .. .. .. .. .. 1,448 6 4 Workshops, stores, and garages .. .. .. .. .. .. .. .. 3,590 6 9 321,876 18 10 Carried forward .. .. .. .. .. .. .. .. 9,612,307 9 8

6 —B. 1 [Pt. IY, SUP.] .

Buildings. Land. Value at Additions, Tntni 31st March, 1924. 1924-25. Public buildings— £ s. d. £ s. d. £ s. d. £ s. d. Parliamentary buildings .. 101,265 0 0 408,204 12 7 646 17 3 510,116 9 10 Government Houses .. .. 91,336 0 0 51,000 0 0 .. 142,336 0 0 Ministerial residences .. 26,565 0 0 7,000 0 0 .. 33,565 0 0 Departmental buildings, offices, 336,088 0 0 551,419 17 3 20,701 0 9 908,208 18 0 Workshops, stores, and garages 67,975 0 0 44,339 0 0 11,352 1 7 123,666 1 7 Roadmen's huts and accommodation .. 7,691 10 0 1 0 0 7,692 10 0 Irrigation buildings .. .. 77 11 7 4,449 0 0 .. 4,526 11 7 Quarry buildings .. .. 40 15 8 .. 1,117 3 8 1,157 19 4 Sawmill buildings . . .. .. 764 3 0 . . 764 3 0 Lands-improvement buildings .. 50 0 0 .. 2,004 0 0 2,054 0 0 623,397 7 3 1,074,868 2 10 35,822 3 3 1,734,087 13 4 1,734,087 13 4

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PUBLIC WORKS DEPARTMENT—continued. General Balance-sheet as at 31st March, 1925—continued. Assets—continued. £ s. d. £ s. dBrought forward .. .. .. .. .. .. .. .. 9,612,307 9 8 Tools, &c.— Quarries .. .. .. .. .. .. .. .. .. 1,032 3 6 Consolidated Fund— Public buildings .. .. .. .. .. .. .. .. 1,013 17 7 Domains .. .. .. .. .. .. .. .. .. 2791611 — 2,325 18 0 Mechanical office appliances, technical equipment, &e. .. .. .. .. .. 4,355 14.10 Departmental library .. .. .. .. .. ~ .. .. .. 845 o o Survey and acquisition expenses —Timber-supply and Sawmills .. ~ .. .. .. 393 2 9 Timber rights—Timber-supply and Sawmills .. .. .. .. .. .. .. 7 978 8 1 Material and stores issued but unused (other than railway-construction)— National development— £ s. d. Construction of Roads and Bridges .. .. .. .. 17,141 1 9 Lands Improvement .. .. .. .. .. .. 4,425 14 1 21,566 15 10 Irrigation and Water-supply— Schemes in operation .. .. .. .. .. .. 2,421 16 2 Schemes under construction .. .. .. .. .. .. 13,384 12 1 15,806 8 3 Timber-supply and Sawmills — Timber stocks .. .. .. .. .. .. .. 5,718 15 6 Stores, &c. .. .. .. .. .. .. .. .. 302 410 6,021 0 4 Quarries .. .. .. .. .. .. .. .. ~ 806 16 8 Plant, Material, and Stores .. .. .. .. .. . . .. 38,335 8 4 Public Works, Departmental (official stamps) .. .. .. .. .. 342 6 3 Consolidated Fund — Roads and bridges .. .. .. .. .. .. .. 792 9 10 Public buildings .. .. .. .. .. .. .. 19,538 6 8 20,330 16 6 ■ 103,209 12 2 Loans outstanding — Construction of Roads and Bridges .. .. .. .. .. .. 4, goo 0 0 Public Buildings .. .. .. .. .. .. .. 6,185 5 4 Interest accrued thereon .. .. .. .. .. .. 82 15 7 6,268 0 11 Consolidated Fund — Roads and bridges .. .. .. .. .. .. .. 2,354 19 10 Interest and principal accrued thereon .. .. .. .. .. 312 10 4 r 2,667 10 2 13,435 11 1 Sundry debtors — National development—Construction of Roads and Bridges .. .. .. .. 1,951 13 8 Railway-construction .. .. .. .. .. .. .. .. 12,529 11 3 Railways Improvement Authorization Account .. .. .. .. .. 376 Irrigation and Water-supply .. .. .. .. .. .. .. 6,200 5 1 Public Buildings .. .. .. .. .. .. .. .. .. 688 5 11 Timber-supply and Sawmills .. .. .. .. .. .. .. 3,538 13 4 Quarries .. .. .. .. .. .. .. .. .. 544 8 6 Plant, Material, and Stores .. .. .. .. .. .. .. 3,933 7 g Public Works, Departmental, .. .. .. .. .. .. .. 9,200 18 2 Consolidated Fund— Public buildings .. .. .. .. .. .. .. 18,914 4 3 Roads and bridges .. .. .. .. .. .. .. 440 18,918 8 3 57,508 19 2 Expenditure paid in advance— Public Works, Departmental .. .. .. .. .. .. .. 15 8 1 Timber-supply and Sawmills .. .. .. .. .. .. .. 7 13 5 23 1 6 Writings-off in Suspense Account— Timber-supply and Sawmills .. .. .. .. . . .. .. 4,647 12 3 Construction of Roads and Bridges .. .. .. .. .. .. 975 0 0 Stores and Equipment .. .. .. .. .. .. .. .. 1,040 15 0 Debtors and sales, &e. .. .. .. .. .. .. .. .. 24 12 2 Maintenance of Public Buildings .. .. .. .. .. .. .. 1,421199 8,109 19 2 Carried forward .. .. .. .. .. .. 9,810,492 16 5

37

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PUBLIC WORKS DEPARTMENT—continued. General Balance-sheet as at 31st March, 1925 —continued. Assets—continued. £ s. d. £ s. d. Brought forward .. .. .. .. .. .. .. .. 9,810,492 16 5 Public Works, Departmental, vote (unallocated cost of designing and of supervising works, cfec.) — Expenditure to 31st. March, 1924 .. .. .. .. .. .. .. 2,052,232 13 4 Expenditure during vear 1924-25 .. .. .. .. .. .. .. 119,832 17 2 2,172,065 10 6 Revenue Accounts (excess of expenditure over income for year 1924-25) —■ Irrigation and water-supply—Schemes in operation .. .. .. .. .. 1,771 0 6 Public buildings —Maintenance of public buildings .. .. .. .. .. 47,004 6 11 Timber-supply and sawmills .. .. .. .. .. .. .. 151 2 9 Maintenance of roads and bridges, &c. .. .. .. .. .. .. 36,008 19 2 Maintenance of Government and other domains .. .. .. .. .. 5,986 8 3 Waihou and Ohinemuri Rivers Improvement Account .. .. .. .. 1,201 17 10 — 92,123 15 5 £12,074,682 2 4 Chas. E. Bennett, Assistant Under-Secretary. J. J. Gibson, Accountant. I hereby certify that the Income and Expenditure Accounts and General Balance-sheets, and the subsidiary accounts and balance-sheets for irrigation schemes in operation, and timber-supplies and sawmills, 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, and with the exception that — (1.) The Profit and Loss Account and Balance for irrigation schemes in operation and the Trading and Profit and Loss Accounts and Balance-sheet for the Katikati, Makomako, and Wkatoro Sawmills and the Tauraroa Quarry have been prepared in the local offices from statements which have not been audited, but which have been accepted by Audit for the purposes of this Balance-sheet. (2.) The value of the existing assets purchased out of Plant, Material, and Stores vote, and of permanentway materials, should be reconciled with the book value which is shown in these accounts. (3.) No charge has been made for interest during the construction of works, except in the case of the irrigation and water-supply schemes in operation. (4.) Separate Revenue Accounts should be submitted for («) workshops, (b) revenue-earning lines not yet handed over to the Railway Department, (c) railway-construction canteens. (5.) The asset represented by accumulated expenditure from departmental vote (£2,172,065 10s. 6d.) should be allocated to the various works upon which the sum has been spent. (6.) The value of the assets of the Hawkdun irrigation scheme (£3,700), transferred from the Mines Department, is not reflected in the accounts, nor is the revenue received therefrom. (7.) Recoveries on account of expenditure of previous years in some cases have been wrongly credited in the Departmental Buildings Account (Public Works Fund), as the assets effected thereby are reflected in other departmental accounts. (8.) Other matters will form the subject of correspondence with the Department. G. F. C. Campbell, Controller and Auditor-General.

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SCENIC RESERVES. Revenue Account foe the Year ended 31st March, 1925. Dr. £ s. d. Cr. £ s. d. To Loan repayments, principal and interest, under By Accrued rents, &c. .. .. .. 745 5 4 section 63, Land Laws Amendment Act, 1913 14 9 4 Balance .. .. .. .. .. 462 3 3 " Thirds," &c. .. .. .. .. 12 4 7 Rebates of rent .. .. .. .. 3 14 2 Irrecoverable rents .. .. .. 2 0 0 Administration of scenic reserves, &c. .. 220 19 8 Surveys and valuations, &c. .. .. 80 12 3 Salary of caretaker and clearing fire-belts, Trounson Kauri Park .. .. .. 873 8 7 £1,207 8 7 £1,207 8 7 £ s. d. £ s. d. To Balance brought down .. .. .. 462 3 3 By Balance .. .. .. .. .. 7,797 3 3 Interest on capital at Ist April, 1924 .. 7,335 0 0 £7,797 3 3 £7,797 3 3 Note.'—The charges in the above account include interest on capital for which the has no parliamentary appropriation. Balance-sheet as at 31st March, 1925. Liabilities. Assets. £ s. d. £ s. d. £ s. d. Capital as at Ist April, 1924 .. 163,000 0 0 Land —Scenic reserves .. .. .. 204,442 9 8 Capital expended during year .. 1,806 2 9 Sundry debtors — £ s. d. Value of Crown land set aside, Rents .. .. .. 147 16 8 &c. .. .. ..39,636 6 11 Royalties .. .. ..68163 204,442 9 8 Miscellaneous .. .. .. 462 9 0 Treasury Adjustment Account .. .. 8,548 18 3 679 1 11 Sundry creditors— Outstanding Rents Suspense .. .. 2 0 0 Rents paid in advance .. 15 1 1 Remissions of rent by Revaluation Board .. 174 0 0 Miscellaneous .. .. 10 0 Revenue Account —Excess of charges over — 16 1 1 receipts for year .. .. .. .. 7,797 3 3 Writings off Suspense .. .. 2 0 0 Rents charged in advance .. .. 85 5 10 £213,094 14 10 £213,094 14 10 J. B. Thompson, Under-Secretary for Lands. 26th September, 1925. J. H. O'Donnell, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the unaudited copies of journal entries of the District Land Boards of North Auckland, Auckland, Taranaki, Poverty Bay, Canterbury, Wellington, Southland, and audited copies of the District Land Boards of Marlborough, Nelson, Westland, Otago, and Hawke's Bay, and correctly state the position as disclosed thereby, subject to the above departmental note. —G. F. C. Campbell, Controller and Auditor-General.

Approximate Cost oj Paper.—Preparation, not given ; printing (660 copies), £84 10s.

Authority : W. A. G. Skinner, Government Printer, Wellington.--1926.

Trice is.]