Papers Past | Parliamentary Papers | Appendix to the Journals of the House of Representatives | 1928 Session I | BALANcE-SHEETS AND STATEMENTS OF ACCOUNTS OF...

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B.—l [PT. IV]

1928. NEW ZEALAND.

BALANcE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1926-27. AUDITED ACCOUNTS.

CONTENTS. PAGE PAGE Agriculture Department .. .. .. 2 Mental Hospitals Department .. .. .. 36 Education Department .. .. 12 Mining Advances Account .. .. .. 40 Electoral Department .. .. .. 23 Native Land Settlement Account .. 41 General Purposes Relief Account .. .. 24 Pensions Department .. .. .. .. 43 Land and Income Tax Department .. .. 25 Prime Minister's Department .. .. .. 45 Land for Settlements Account .. .. 27 Prisons Department .. .. .. .. 46 Lands and Survey Department— Public Works Department .. .. .. 64 General Account .. .. .. 29 Scientific and Industrial Research Department .. 76 Hutt Valley Lands Settlement Account .. 31 State Forests Account .. .. .. .. 78 Rotorua College and Grammar School Account 32 Tourist and Health Resorts Department .. 82 Main Highways Account .. .. ..33 Waihou and Ohinemuri Rivers Improvement Account 88

1— B. 1 [PT. IV].

B. —1 [Pt. IY]

DEPARTMENT OF AGRICULTURE. Revenue Account for the Year ended 31st March, 1927.

Particulars. I Head Office. Live-stock Division. | Horticulture Division. Dairy Division. Fields Division. Total. Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Personal services and locomotion .. .. •• •• •• 26,476 11 9 103,477 1 9 21,269 9 10 44,923 17 2 26,562 13 11 222,709 14 5 General establishment .. .. .. .. .. .. 18,835 18 2 1,148 1 11 215 11 7 220 10 3 219 7 11 20,639 9 10 Investigations and works for improvement of agricultural knowledge .. 5,771 8 5 211 9 11 .. 1,366 10 7 3,501 14 11 10,851 3 10 Control and destruction of diseases and pests.. .. •• .. .. 15,783 18 2 396 17 11 .. 300 19 9 16,481 15 10 Grading, testing, and laboratory services to improve agricultural knowledge 357 2 6 962 9 6 .. .. .. 1,319 12 0 and the standard of agricultural exports Contributions to steamer subsidies (Chatham Island and Westport-Karamea) 218 8 4 .. .. .. .. 218 8 4 Carriage of lime and fertilizers .. .. • • • • • • 56,255 9 10 .. .. .. .. 56,255 9 10 Guarantee on shipments of fruit .. .. •• •• .. .. •• 82,575 7 2 .. .. 82,575 7 2 Woolston Tanneries inquiry .. .. .. .. .. 387 13 6 .. .. .. .. 387 13 6 Compensation under Stock Act .. .. .. •• .. .. 14,983 4 6 .. .. .. 14,983 4 6 Compensation under Slaughtering and Inspection Act .. .. .. .. 12,922 0 4 .. .. .. 12,922 0 4 108,302 12 6 149,488 6 1 104,457 6 6 46,510 18 0 I 30,584 16 6 I 439,343 19 7 Particulars. ! Head Office. Live-stock Division, j Horticulture Division. ! Dairy Division. Fields Division. Total. Cr. £ s. d. £ s. d. I £ s. d. £ s. d. £ s. d. £ s. d. By Investigations and works for improvement of agricultural knowledge .. .. .. 69 4 9 .. .. 69 4 9 Grading, testing, and laboratory services to improve agricultural knowledge .. •• I .. 24,657 17 11 1,861 17 4 26,519 15 3 and the standard of agricultural exports Fees under Dairy Industry Act .. .. .. .. .. .. 2,245 0 0 .. .. .. 2,245 0 0 Fees under Stock Act .. .. .. .. .. .. .. 1,086 7 9 .. .. .. 1,086 7 9 Fees under Slaughtering and Inspection Act .. .. .. .. .. 29,741 14 0 .. .. .. 29,741 14 0 Fees under Orchard and Garden Diseases Act .. .. .. .. .. 630 9 4 .. .. 630 9 4 Fees under Margarine Act .. .. .. .. .. .. .. .. .. 400 .. 400 Interest on sundry advances, &c. .. .. .. .. .. .. 219 15 0 4 8 1 47 10 9 .. 271 13 10 Balance carried down .. .. .. .. .. .. 108,302 12 6 116,195 9 4 103,753 4 4 21,801 9 4 28,722 19 2 378,775 14 8 108,302 12 6 149,488 6 1 104,457 6 6 46,510 18 0 30,584 16 6 439,343 19 7

B.—l [Pt. IY]

DEPARTMENT OF AGRICULTURE— continued. Revenue Account for the Year ended 31st March, 1927— continued. Dr. £ b. d. Cr. £ s. d. To Balance brought down .. . ■ .. .. .. .. .. .. .. .. 378,775 14 8 By Rent of buildings .. .. .. 1,625 11 11 Depreciation .. .. .. .. .. .. .. .. .. .. .. .. 6,161 7 3 Territorial revenue .. .. .. 75 4 6 Interest on capital .. .. .. .. .. .. .. .. .. .. .. 4,909 8 0 Balance carried down .. .. .. 388,145 13 6 £389,846 9 11 £389,846 9 11 £ s. d. By Profits from special accounts— £ s. d. To Balance brought down.. .. .. .. .. .. .. .. .. .. .. 388,145 13 6 Te Kauwhata Horticultural Station .. 373 11 2 Losses from special accounts— £ s. d. £ s. d. Balance .. .. .. .. 410,525 5 0 Experimental farms and areas, quarantine stations, poultry station, and cattle-dip .. 8,265 18 5 Ruakura Farm of Instruction— Farm working .. .. .. .. .. .. .. .. 579 6 11 Experimental, education, and hostel .. .. .. .. 6,208 18 2 6,788 5 1 Central Development Farm, Weraroa .. .. .. .. .. .. 5,707 8 6 Rabbit-destruction, poisons, and poison-mixing depots .. .. .. .. 635 10 3 21,397 2 3 Losses on realization of experimenta lareas— Albany .. .. .. .. j. .. .. .. .. .. 136 19 8 Winton .. .. .. .. .. .. .. .. .. 1,219 0 9 1,356 0 5 £410,898 16 2 £410,898 16 2 Notes.—The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value as assessed by Public Works Department; (6) interest at 4| per cent, on capital as at Ist April, 1926. Depreciation has been allowed fo' on ba'ances of assets as at 31st March, 1927, the total charge being carried to Depreciation Reserve. Credit has been taken without appropriation for assets transferred to other Departments.

B.—l [Pt. IV].

DEPARTMENT OF AGRICULTURE.— continued. EXPERIMENTAL FARMS AND AREA'S, QUARANTINE STATIONS, POULTRY STATION, AND CATTLE-DIP. Working Accounts and Profit and Loss Accounts for the Year ended 31st March, 1927.

. ,, , Motuihi Island ; Somes Island Quail Island Poultry W aimaunga Ashburton , Farm. Puwera Area. Marton Area, i a' „ J i Gore Area. Quarantine Quarantine Quarantine Station, r . tt . Hi I Total. Farm. Farm. ] Area. | ; station> Station. Station. WallaceviUe. ; Cattle " dl P- | I ! I I I I I Dr. i £ s. d. I £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Stock, 1st April, 1926 — Live-stock .. .. 998 16 0 251 7 0 855 0 0 332 0 0 .. 763 0 0 .. 1,121 8 0 63 0 0 131 0 0 .. .. 4,515 11 0 Farm crops and stores .. 514 4 0 ; 302 1 7 381 3 2 355 11 11 517 19 2 650 5 3 129 11 10 82 18 1 20 6 2 29 13 9 .. .. 2,983 14 11 Transfers of stock .. .. I .. .. .. .. . . .. •. .. .. • • 12 16 6 12 16 6 Wages .. .. .. 459 10 0 1 507 14 4 611 15 6 444 8 5 234 15 0 530 4 5 267 7 3 509 3 5 250 0 0 276 8 0 150 0 0 80 0 0 4,321 6 4 Purchases of live-stock .. .. 271 2 4 338 7 3 | 69 17 8 .. 254 6 1 199 9 9 35 9 5 .. 85 10 0 .. 1,254 2 6 Launch and steamer services .. .. •• •• .. .. •• 186 11 9 510 18 4 57 12 0 .. .. 755 2 1 Manures and seeds .. 124 1 5 45 19 0 48 18 2 103 8 10 58 4 7 39 15 0 38 6 3 80 13 0 .. .. .. .. 539 6 3 Cultivating, harvesting, and! .. 51 18 9 .. .. 118 15 9 122 16 2 102 6 3 .. .. .. .. .. 395 16 11 shearing Purchase of foodstuffs .. 71 8 4 .. 33 2 7! .. .. 19 2 7 .. 75 8 9 181 8 6 59 4 11 221 12 3 .. 661 7 11 Cartage and sundries .. 67 1 5 79 12 10 97 7 5 42 18 9 35 11 9 140 7 4 9 7 5 10 2 8 41 9 10 13 11 0 74 17 7 25 19 7 638 7 7 Balances carried down .. j .. .. •• I •• .. •• •• •• •• •• •• 26 16 2 26 16 2 '2,235 1 2 1,509 15 10 2,365 14 1 1,348 5 7 965 6 3 2,519 16 10 546 19 0 2,265 15 5 1,102 12 3 567 9 8 531 19 10 145 12 3 16,104 8 2 l_[ ' ' To Balances brought down .. 359 16 10 400 11 10 593 16 10 | 219 6 5 127 9 2 346 3 7 353 5 3 131 13 3 683 9 10 263 1 5 105 2 5 .. 3,583 16 10 Management .. 50 0 0 .. .. : .. 30 0 0 50 0 0 25 0 0 .. .. .. .. .. 155 0 0 Rent .. .. .. .. ' 226 10 8 .. I .. 100 0 0 .. 34 13 0 .. .. .. .. .. 361 3 8 Sundries .. .. .. 12 5 0 , 8 16 2 .. .. .. 50 12 6 .. .. 84 12 6 20 1 1 .. .. 176 7 3 Agricultural education ex- 14 2 2 1 .. .. .. .. .. .. .. .. .. • • ! ■ • 14 2 2 penses Repairs and maintenance .. 34 14 6 17 5 8 102 18 10 .. 29 5 9 65 6 7 .. 65 19 9 61 7 5 .. 2 13 10 .. 379 12 4 Loss by fire, &c. .. .. .. 28 68 .. .. .. .. .. .. 46 46 .. .. .. 74112 Depreciation .. .. 207 17 0 40 9 9 231 3 9 128 18 2 13 10 10 170 19 11 5 0 4 288 16 1 165 5 3 86 17 6 7 0 0 47 15 5 1,393 14 0 Interest on capital .. 368 16 9 60 1 9 291 13 8 162 13 9 28 9 3 i 211 7 5 8 10 5 657 4 6 208 7 5 237 8 8 .. 41 19 11 2,276 13 6 Administration .. .. 15 19 1 21 3 9 22 4 0 15 6 4 13 4 1 18 9 8 5 13 9 20 1 6 18 9 4 5 9 0 6 13 6 3 1 11 165 15 11 1,063 11 4 803 6 3 1,241 17 1 526 4 8 341 19 1 912 19 8 432 2 9 1,163 15 1 1,267 16 3 612 17 8 121 9 9 92 17 3 8,580 16 10 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. £ s. d. By Sales of live-stock 201 9 6 370 6 9 605 10 9 21 14 3 .. 121 6 8 .. 444 1 0 45 5 0 .. .. .. 1,809 13 11 By sales of produce .. 391 11 1 419 15 11 124 15 1 275 14 0 579 18 3 347 15 7 73 11 7 246 16 7 10 3 9 24 18 0 52 8 4 .. 2,547 8 2 Fees .. .. .. .. .. .. .. .. .. .. 155 6 1 221 6 1 86 0 4 .. 130 13 0 593 5 6 Sundries .. .. .. ., 42 17 4 6 18 10 2 6 6 0 19 0 6 5 0 0 12 8 79 17 7 5 13 5 .. .. .. 145 10 4 Stock, 31st March, 1927 — Live-stock .. .. 911 1 0 111 14 0 693 12 0 504 16 0 .. 945 10 0 .. 1,166 3 0 79 0 0 146 12 0 259 10 0 .. 4,817 18 0 Farm crops and stores .. 371 2 9 164 10 0 341 0 7 324 8 5 256 19 10 752 16 0 119 9 6 41 17 11 57 14 2 46 17 11 114 19 1 14 19 3 2,606 15 5 Balances carried down .. 359 16 10 400 11 10 593 16 10 219 6 5 127 9 2 346 3 7 353 5 3 131 13 3 683 9 10 263 1 5 105 2 5 .. 3,583 16 10 2,235 1 2 1,509 15 10 2,365 14 1 1,348 5 7 965 6 3 2,519 16 10 546 19 0 2,265 15 5 1,102 12 3 567 9 8 531 19 10 145 12 3 16,104 8 2 By Balances brought down .. .. .. ., ., .. .. .. .. .. .. .. 26 16 2i 26 16 2 Rents .. .. .. 60 0 0 23 0 0 55 0 0 30 0 0 .. 30 0 0 .. .. .. .. .. .. j 198 0 0 Sundries .. .. .. 5110 .. .. .. .. 300 .. .. .. .. 200 10 11 0 Development work capitalized .. .. .. 79 11 3 .. .. .. .. .. .. .. 79 11 3 Balances (losses) .. .. 998 0 4 780 6 3 1,186 17 1 416 13 5 341 19 1 879 19 8 432 2 9 1,163 15 1 1,267 16 3 612 17 8 119 9 9 66 1 1 8,265 18 5 1,063 11 4 803 6 3 1,241 17 1 526 4 8 341 19 ] 912 19 8 432 2 9 1,163 15 1 1,267 16 3 612 17 8 121 9 9 | 92 17 3 j 8,580 16 10

B.—l [PT. IV].

DEPARTMENT OF AGRICULTURE— continued. RUAKURA FARM OF INSTRUCTION. Sectional Working Account and Profit and Loss Account for the Year ended 31st March, 1927.

Farm. Experimental I Education, [ " | J . | • | . •) | i and Hostel Grand Totals. Dairy Herd. I Farm Crops. ; Farm Stores. j Pigs. Poultry. Sheep. Working- Totals . Totals^DeI li i I . i [ i ! ! I ! ! Dr. £ s. d.' £ s. d.j £ s. d. £ s. d. £ s. .d £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d.l £ s. d. £ s. d. To Stock at 1st April, 3,013 9 01,206 19 4 854 14 01,374 1 71,412 6 3 416 8 4 697 0 0 368 9 22,561 19 5 50 0 0 385 8 012,340 15 1 517 3 912,857 18 10 1926 Purchases .. 183 12 3 3 4 91,268 1 6 .. .. 38 2 5 26 14 0 3 16 01,142 19 4; 9 1 4 .. 2,675 11 7 450 3 8 3,125 15 3 Intersection transfers 567 6 7 782 12 10 270 16 6 11 17 5 248 10 7 27 10 2 255 3 9 48 17 7 100 1 0 10 12 3 71 16 2 2,395 4 101,601 19 1 3,997 3 11 Labour (including 407 19 8 688 13 5j 72 4 9 195 7 5 460 2 3 24 10 0 240 2 7 110 17 3 258 6 6 110 11 5 11 8 5 2,580 3 8 3,473 18 6 6,054 2 2 salaries) I Horse labour .. 202 3 9 300 9 5 11 10 0 91 9 11 154 17 0 15 11 9 25 0 4 17 19 3 70 2 6 18 5 9 8 11 3 916 0 11 145 0 3 1,061 1 2 Repairs and sundries 148 19 4 1 6 0 85 5 1 1 .. 114 12 1 9 10 1 146 0 6 21 6 11 66 10 0 1 10 5 62 16 1 657 17 4. 292 7 2 950 4 6 paid for Repairs and sundries 8 6 8 23 16 7 .. 192 35 .. .. .. .. 744053 22 10 8 254 6 11 1,350 9 11 1,604 16 10 from farm Feed purchased .. 28 2 6 .. | .. .. 90 3 4 .. 320 9 0 186 7 6 .> .. 10 3 1 635 5 5 .. 635 5 5 Pastures and feed 1,673 19 7 334 0 0 .. .. 792 0 8 .. 156 2 0 1 15 0 838 3 5 .. 356 8 6 4,152 9 2 .. ! 4,152 9 2 from farm Store issues .. 0 9 10 503 4 5 .. 485 10 1 27 15 2 2 1 11 7 18 9 10 7 1 16 1 3 4 3 9 1 6 10 1,058 19 1 .. 1,058 19 1 Interest and rent .. 144 5 7 294 2 9j 45 6 51,570 11 4 102 16 8 47 12 7 87 3 0 58 19 3 144 9 0 6 3 3 42 18 8 2,544 8 6 697 11 1 3,241 19 7 Depreciation .. 223 26 20 415 174 0 3 -35 3 7 4 14 2 21 19 0 13 16 11 14 2 10 0 6 4 9 2 4 305 11 1 375 18 11 681 10 0 Balances (profits) .. .. .. I .. 1,103 12 5 .. .. .. .. 688 13 6 .. 571 11 7 2,363 17 6 .. 2,363 17 6 Totals .. 6,380 17 04,164 11 62,612 0 65,198 13 10*3, 438 7 7 586 1 51,983 12 11 842 11 115,908 13 1 210 19 91,554 1 732,880 11 18,904 12 441,785 3 5 i 1 I 1 1 .1 'I Cr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 1 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Sales .. .. 2,387 1 1 351 15 9 25 9 7 2 19 01.072 19 3 22 16 2 867 1 4 194 6 22,307 3 11 28 12 6 .. 7,260 4 91.934 11 0 9,194 15 9 Intersection transfers 17 3 6 887 0 9 .. 334 0 0 99 8 9 212 11 7 3 18 9 1 10 0 2 5 0 .. .. 1,557 18 4 189 17 3 1.747 15 7 Issues of produce .. 6 18 0 983 6 01,611 12 02,421 8 8 785 18 11 27 14 8 12 7 0 99 6 6 372 4 2j 74 9 3 .. 6,395 5 2 231 0 6 6,626 5 8 Horse labour .. .. I .. .. .. .. j .. .. .. .. 1 .. 1,168 13 7 1,168 13 7 .. 1,168 13 7 Stock at 31stMarch, 2,839 13 61,269 1 9 820 19 02,440 6 21,319 3 2 243 10 3 789 2 0 171 1 03,227 0 0 50 0 0 385 8 013,555 4 10 340 5 513,895 10 3 1927 Balances (losses) .. 1,130 0 11 673 7 3 153 19 11 .. 160 17 6 79 8 9 311 3 10 376 8 3 .. 57 18 0 .. 2,943 4 56,208 18 2 9,152 2 7 Totals .. 6,380 17 04,164 11 62,612 0 65,198 13 103,438 7 7 586 1 5 1,983 12 11 842 11 115,908 13 lj 210 19 91,554 1 732,880 11 18,904 12 441.785 3 5 t I | i i T

B.—l [PT. IV]

DEPARTMENT OF AGRICULTURE—continued. RUAKURA FARM OF INSTRUCTION—continued. Experimental, Educational, and Hostel Section Income Expenditure Account for the Year ended 31st March, 1927. Expenditure.

Income.

£ s. d. £ s. d. Farm-working losses .. .. 2,943 4 5 Less profits .. .. .. .. 2,363 17 6 579 6 11 Experimental, education, and hostel losses .. .. 6,208 18 2 £6,788 5 1

J Agricultural Agricultural Education I Experimental. Visitors. Homestead. Apiary. Educat : on: Students. Total. General. ! (Includes inhibits. Quarters.) £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Stock at 1st April, 1926.. 192 13 3 .. 25 18 0 177 15 8 17 13 6 103 3 4 .. 517 3 9 Purchases —groceries, &c. .. .. 81 6 1 .. .. 368 17 7 .. 450 3 8 Purchases —sundries .. .. .. 31 1 7 26 13 3 10 1 5 207 17 0 16 13 1] 292 7 2 Labour, including salaries 2 6 7 529 9 2 321 6 1 122 19 0 742 18 5 1,657 7 7 97 11 8 3,473 18 6 Horse labour .. .. .. 6 17 0 5 16 9 13 15 6 58 18 3 59 2 9 0 10 0 145 0 3 Issues from farm sections 3 4 6 .. 154 3 4 15 10 1 0 12 4 937 10 11 .. 1,111 1 2 Intersection transfers .. 322 12 3 73 3 10 113 16 7 40 3 4 210 5 3 830 7 10 11 10 0 1,601 19 I Interest and rent .. 128 1 2 4 16 11 64 14 10 36 9 2 417 19 5 45 9 7 .. 697 11 I Repairs and maintenance 5 12 10 .. .. 3 19 7 ' 129 11 8 100 4 8 .. 239 8 9 Depreciation .. .. 45 13 8 20 0 0 55 10 0 4 15 0 142 18 1 107 2 2 .. 375 18 11 Totals .. .. 700 4 3 634 6 11 853 13 3 442 0 7 1,730 18 4 4,417 3 5 126 5 7 8,904 12 4

i Agricultural ] ; | | Agricultural j Education j n „ n „ rtm „ nt „i I Experimental. Visitors. Homestead. Apiary. ; Education: iStudents. i Total. General. (Includes Exmmts. Quarters.) £ s. d. £ s. - d. £ s. d. £ s. d. £ s. d. £ s. d. I £ s. d. £ s. d. By Board .. .. .. .. 136 19 .. .. 1,560 9 0 .. 1,696 10 9 Board allowance .. .. .. 107 2 0 .. .. 123 18 6 .. 231 0 6 Intersection transfers .. i 87 8 7 .. 4 9 3 23 6 8 71 5 0 3 7 9 1 .. 189 17 3 Sundries .. .. 38 10 0 .. .. 113 17 9 .. 85 12 6 1 .. 238 0 3 Stock at 31st March, 1927 71 18 11 .. 21 1 0 186 9 0 20 1 0 40 15 6 .. 340 5 5 Balance (losses) .. 502 6 9 634 6 11 584 19 3 118 7 2 1,639 12 4 2,603 0 2 j 126 5 7 6,208 18 2 Totals .. .. 700 4 3 634 6 11 853 13 3 I 442 0 7 1,730 18 4 |4,417 3 5 i 126 5 7 8,904 12 4 I I I

B.—l [PT. IY].

DEPARTMENT OF AGRICULTURE -continued. CENTRAL DEVELOPMENT FARM, WERAROA. Sectional Working Account and Profit and Loss Account for the Year ended 31st March, 1927.

Dairy Herd and pi Working- ] 0 Grass and j Ornament- Homestead Agricultural Management ; Total Milk-production. htieep. 1 rigs ' horses. barra Orop3. pastures. ation. Homestead. , Bducation Management. ( total. ! I I ! I i J 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 Stock, 1st April, 1926 .. .. 2,969 10 0 2,200 18 6 356 0 0 197 10 0 861 12 11 1,367 18 9 .. .. .. .. 7,953 10 2 Wages and allowances .. •• 1,433 19 7 275 12 3 273 4 0 7 6 6 463 14 3 446 1 2 .. .. .. .. 2 ,899 17 9 Farm crops and stores .. 908 0 4 28 7 2 203 12 6 189 2 1 153 1 2 273 9 5 .. .. .. ... 1,755 12 8 Live-stock purchases .. .. • 488 12 3 764 6 8 55 9 11 .. .. .. .. .. .. .. 1,308 8 10 Grazing (also pig-milk) .. •• 842 8 0 797 6 8 148 12 4 23 14 6 .. .. .. .. .. .. 1,812 1 6 Sundry services .. . 180 6 6 16 13 2 34 15 1 28 13 10 23 0 4 29 3 0 .. .. .. .. 312 11 11 Sale expenses .. .. • • 131 6 6 .. 43 15 6 .. .. .. .. .. .. ., 175 2 0 Balance carried down .. . • .. 13 10 9 24 2 10 208 2 7 253 11 7 1,834 13 9 .. .. .. .. 2,334 1 6 6,954 3 2 4,096 15 2 1,139 12 2 654 9 6 1,755 0 3 j 3,951 6 1 .. .. .. .. 18,551 6 4 To Balance brought down .. .. 1,541 12 9 .. .. .. .. •• .. .. .. .. 1,541 12 9 Repairs .. .. .. .. 49 3 1 2 5 3 1 1 10 18 15 11 37 11 10 327 10 11 .. 10 12 6 .. Ill 2 3 558 3 7 Sundry services .. .. .. 36 0 0 .. 2 2 0! .. .. .. I 19 11 4 23 6 8 16 18 3 174 16 2 272 14 5 Salaries and wages .. .. .. .. .. .. j .. .. .. j 386 3 4 .. .. 929 12 2 1,315 15 6 Exhibits at shows .. .. .. 134 0 6 .. 11 8 11 .. .. .. | .. .. .. .. 145 9 5 Undistributed board allowance .. .. .. .. .. .. .. .. 24 5 0 .. .. 24 5 0 Factory contribution .. .. .. 20 0 0 .. . . .. .. .. .. .. .. .. 20 0 0 Depreciation .. .. .. 276 9 1 68 2 5 81 5 0 59 6 3 54 9 8 490 7 4 48 18 9 275 18 5 89 13 4 92 16 2 1,537 6 5 Interest on capital .. .. .. 295 9 5 166 8 5 61 6 7 57 11 10 190 9 8 1,714 7 3 21 0 4 151 10 0 38 10 7 88 7 6 2,785 1 7 Administration charge .. .. .. .. .. .. .. .. .. .. .. 135 11 3 135 11 3 Balance (profit) .. .. .. .. .. .. 72 8 7 .. .. .. .. .. .. 72 8 7 2,352 14 10 236 16 1 157 4 4 208 2 7 282 11 2 2,532 5 6 475 13 9 485 12 7 145 2 2 1,532 5 6 8,408 8 6 Cr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Bv Sales of live-stock .. .. .. 878 1 3 1,877 11 6 772 2 2 8 10 0 .. .. .. .. .. .. 3,536 4 11 Sales of produce .. .. .. 1,082 9 4 390 16 8 .. .. 95 4 1 .. .. .. .. .. 1,568 10 1 Sundrv issues and charges .. .. 152 19 10 1 5 0 .. 459 19 6 889 8 6 1.783 9 2 .. .. .. .. 3,287 2 0 Stock, "31st March, 1927 .. .. 3,299 0 0 1,827 2 0 367 10 0 186 0 0 770 7 8 2,167 16 11 .. .. .. .. 8,617 16 7 Balance carried down .. .. 1,541 12 9 .. .. .. .. .. .. .. j .. 1,541 12 9 6,954 3 2 4,096 15 2 1,139 12 2 654 9 6 1,755 0 3 3,951 6 1 .. .. .. .. 18,551 6 4 By Balances brought down .. .. .. 13 10 9 24 2 10 208 2 7 253 11 7 1,834 13 9 .. .. .. .. 2,334 1 6 Prize-money .. .. .. 99 1 3 .. 13 10 0 .. .. .. .. .. .. .. 112 11 3 Cottage rent .. .. .. .. .. .. .. .. .. .. .. .. 146 1 2 146 1 2 Sundries .. .. .. .. .. 0 5 0 .. .. .. .. 26 2 1 0 12 6 .. 8 17 11 35 17 6 Balances (losses) .. .. .. 2,253 13 7 223 0 4 119 11 6 .. 28 19 7 697 11 9 449 11 8 485 0 1 145 2 2 1,377 6 5 5,779 17 1 2,352 14 10 236 16 1 157 4 4 208 2 7 282 11 2 2,532 5 6 475 13 9 485 12 7 145 2 2 1,532 5 6 8,408 8 6

B — 1 [Pt. IYI.

DEPARTMENT OF AGRICULTURE—continued. TE KAUWHATA HORTICULTURAL STATION. Working Account and Profit and Loss Account for the Year ended 31st March, 1927.

Summary of Profits and Losses, with Allocation of "Management"

Section. Plantation General Farm. Vineyard. j Wine-cellar. : Horticulture. Management. Totals. . Dr. £ s. d. £ s. d. £ s. d. j £ s. d. £ s. d. £ s. d. £ s. d. To Stock, 1st April, 1926 .. 862 17 6 875 0 6 19 18 0 10,261 18 0 37 7 0 .. 12.057 1 0 Wages and salaries .. 369 14 11 470 15 11 911 I 11 572 11 9 174 12 11 .. 2,498 17 5 Inter-section charges .. 28 15 0 .. 72 8 6 1,400 14 0 8 15 0 .. 1,510 12 6 Sundry purchases .. 27 10 6 167 19 9 20 2 10 52 9 9 12 5 10 .. 280 8 8 Cartage and Freight .. 3 2 11 21 14 7 .. 147 8 10 1 18 4 .. 174 4 8 Purchases of live-stock .. .. 315 18 0 .. I .. .. .. 315 18 0 Sugar-ptirchases .. .. .. .. .. J 44] 18 8 ,. 441 18 8 Seeds, manures, and sprays .. 144 04 11119 1 .. .. .. 255 2 1 Bottles, corks, and labels .. .. .. .. j 322 8 6 .. .. 322 8 6 Cases and straws .. .. .. .. j 241 11 7 .. .. 241 11 7 Licenses .. .. .. .. .. I 20 0 0 .. .. 20 0 0 Balance carried down .. .. .. 303 13 5 | 3,007 14 U .. .. 3,311 8 4 1,292 0 10 1,995 9 1 1,438 6 5 16,468 16 0 234 19 1 .. 21,429 11 5 To Balances brought down .. 233 9 4 422 2 8 .. .. 188 13 8 .. 844 5 8 Repairs and maintenance .. .. 35 199 .. .. .. 1819 3 54 190 Salaries and sundry expenses .. .. .. . . .. 705 12 8 705 12 8 Depreciation .. .. 155 4 5 144 17 6 28 12 1 66 9 8 9 6 7 115 15 11 520 6 2 Interest on capital .. 197 2 5 182 9 9 64 2 4 577 14 4 16 19 5 103 15 3 1,142 3 6 Administration charge . . .. .. .. .. .. 129 10 10 129 10 10 Balances (profits).. .. .. .. 210 19 0 2,363 10 11 .. .. 2,574 9 11 585 16 2 785 9 8 303 13 5 3,007 14 11 214 19 8 1,073 13 11 5,971 7 9 Cr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Sales —- Bark, posts, and firewood 672 7 0 .. .. .. .. .. 672 7 0 Sheep and wool .. .. 501 1 7 .. .. .. .. 501 1 7 Cattle.. .. •• .. 27 0 0 .. .. .. .. 27 0 0 Produce and sundries .. .. 66 6 1 23 18 6 93 10 10 34 16 2 .. 218 11 7 Wine (bulk) .. .. .. .. .. 2,934 2 0 .. .. 2,934 2 0 Wine (case) .. .. .. .. •• j 2,083 12 0 .. .. 2,683 12 0 Inter-section credits .. 11 18 4 129 0 0 1,377 0 0 .. .. .. 1,517 18 4 Stock, 31st March, 1927 .. 374 6 2 849 1 8 9 37 7 1! 10,757 11 2 11 9 3 .. 12,030 13 3 Balances carried down .. j 233 9 4 422 2 8 .. .. 188 13 8 .. 844 5 8 1,292 0 10 1,995 9 1 1,438 6 5 1 16,468 16 0 234 19 1 .. 21,429 11 5 By balances brought down .. .. .. 303 13 5 3,007 14 11 .. .. 3,311 8 4 Kent .. .. .. *•• •• .. 187 5 4 187 5 4 Royalties .. 269 1.1 10 .. .. .. .. .. 269 11 10 Sundries .. •• •• •• •• •• •• 2 3 6 236 Balances (losses) .. .. 316 4 4 785 9 8 .. .. 214 19 8 884 5 1 2,200 18 9 585 16 2 785 9 8 303 13 5 j 3,007 14 11 214 19 8 1,073 13 11 5,971 7 9

Section. j Profit. j Loss. Management, j Profit. J Loss. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Wattle Plantation .. .. .. 316 4 4 40 17 0 .. 357 1 4 General Farm .. .. .. 785 9 8 188 17 3 .. 974 6 11 Vineyard .. .. .. 210 19 0 .. 179 7 11 31 11 1 Wine-cellar .. ..2,363 10 11 .. 440 10 3 1,923 0 8 Horticulture .. .. .. 214 19 8 34 12 8 .. 249 12 4 1,954 11 9 1,581 0 7 Deduct losses .. .. .. .. 1,581 0 7 Net profit .. .. .. .. .. 373 11 2 I •

B.—l [PT. IV].

DEPARTMENT OF AGRICULTURE— continued. RABBIT-DESTRUCTION, POISONS, AND POISON-MIXING DEPOTS. Working Accounts and Profit and Loss Accounts for the Year ended 31st March, 1927.

2 —B. 1 [PT. IV].

,, , -r. , , I Wellington District j Dominion Bis- ! Green Island Frankton Junction Fairlie Depot. Kaikoura Depot. Eanfurly Depot. Invercargill Depot. ] Distributions, tributions, Carbon ti M : , " Total. I De P ot - De P ot - j ! J" 1103 ? 1101113 Poison - Bisulphide. tlon3 ' k tr y clmme - Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. , To Stock, 1st April, 1926 .. .. 1.209 5 6 379 16 2 25 4 4 210 7 3 145 10 10 149 16 10 211 0 8 1,180 2 8 3,511 4 3 1 Wages .. .. .. .. 503 16 0 273 9 0 48 0 0 130 0 9 147 11 0 .. .. .. 1,102 16 9 Purchases of poison .. .. .. .. .. .. 36 7 ,0 36 5 2 .. 1,202 4 8 1,856 17 10 3,131 14 8 j Sugar, pollard, &c. .. .. .. 279 7 3 91 3 2 12 0 6 116 2 4 227 16 8 .. .. .. 726 9 11 ! Sundries .. .. .. 13 10 6 15 0 11 40 17 4 7 2 6 4 11 4 16 9 6 0 5 4 .. .. 97 17 5 i Packing and cartage .. .. .. 121 19 10 76 19 3 3 16 7 64 11 0 107 6 8 11 19 6 160 19 0 82 6 0 629 17 10 Transfers (in) .. .. .. 4 9 3 2 5 0 0 2 6 2 14 9 3 7 6 195 19 4 20 1 8 106 2 0 335 2 0 Balances carried down .. . ■ •• •• 63 7 6 17 14 1 22 19 3 299 17 0 954 7 1 1,358 4 11 13 10 6 2,133 18 9 864 9 11 96 6 5 628 1 11 702 1 5 381 0 3 1,894 3 0 4,179 15 7 10,893 7 9 To Balances brought down .. 11 3 0 230 13 3 112 14 0 24 10 0 .. .. .. .. .. 379 0 3 Management .. .. .. 70 0 0 35 0 0 10 0 0 50 0 0 50 0 0 20 0 0 105 0 0 205 0 0 545 0 0 Depreciation .. .. 66 14 1 136 18 9 16 6 4 1 14 6 13 11 5 10 2 11 .. .. .. 245 8 0 Interest on capital .. .. 34 7 3 179 7 3 27 1 0 2 9 0 19 0 3 20 19 9 6 14 10 9 12 10 53 2 2 352 14 4 Administration charges .. • • 21 15 10 9 18 2 18 5 9 1 7 10 7 1 4 14 6 28 15 6 46 8 6 132 9 7 Sick pay and expenses .. .. 39 3 0 .. .. .. .. .. .. .. 39 3 0 Balances (profits) .... ■. .. .. .. .. • • • • 156 8 8 649 16 5 806 5 1 112 4 4 677 18 1 200 19 6 40 1 11 91 13 3 91 9 9 31 9 4 299 17 0 954 7 1 2,500 0 3 To Balance (loss) .... .. .. .. .. .. .. .. ■ ■ • • 1 > 141 15 4 Provision for compensation .. .. .. .. .. .. .. .. .. • • 300 0 0 1,441 15 4 Less profits ...... .. .. .. .. .. .. .. .. .. 806 5 1 Loss .. .. .. .. .. .. .. .. .. .. .■_• 635 10 3 Cr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Poison sales .. .. .. 24 10 0 70 6 3 3 10 0 8 18 6 3 3 0 34 17 3 1,253 1 1 2,279 15 8 3,678 1 9 Phosphorized-pollard sales .. .. 595 8 11 347 8 6 53 8 0 468 15 8 414 4 4 176 18 11 .. .. 2,056 4 4 Phosphorized-oats sales .. .. 5 11 0 8 3 10 .. 14 2 4 22 11 9 37 9 2 .. ■■ 87 IS 1 Transfers (out) .. .. .. 196 6 0 0 19 3 1 18 3 .. .. .. 30 3 2 105 15 4 335 2 0 Sundries .. .. .. .. 36 18 5 6 7 4 1 7 6 4 1 6 6 5 10 1 16 9 .. .. 56 17 4 Stock, 31st March, 1927 .. 2 7 6 1,044 11 2 318 10 9 11 12 8 132 3 11 255 16 6 129 18 2 610 18 9 1,794 4 7 4,300 4 0 Balance carried down .. 11 3 0 230 13 3 112 14 0 24 10 0 .. .. .. .. .. 379 0 3 13 10 6 2,133 18 9 864 9 11 96 6 5 628 1 11 702 1 5 381 0 3 1,894 3 0 4,179 15 7 10,893 7 9 By Balance brought down .. .. .. .. .. 63 7 6 17 14 1 22 19 3 299 17 0 954 7 1 1,358 4 11 Balances (losses) .. .. 112 4 4 677 18 1 200 19 6 40 1 11 28 5 9 73 15 8 8 10 1 ... 1,141 15 4 112 4 4 677 18 1 200 19 6 40 1 11 91 13 3 91 9 9 31 9 4 299 17 0 954 7 1 2,500 0 3

B.—l [PT. IY].

DEPARTMENT OF AGRICULTURE—continued. WINTON EXPERIMENTAL AREA. (Converted to a Demonstration Area as from Ist October, 1926.) Realization Account. £ s. d. £ s. d. £ s. d. To Sundry assets, Ist April, 1926 — £ s. d. By Depreciation reserves, Ist April, 1926— Permanent improvements .. 578 18 6 Permanent improvements .. 105 9 1 Implements and tools .. .. 288 15 5 Implements and tools .. .. 94 14 5 Live-stock .. .. 15 0 0 — 200 3 6 Farm crops and stores .. .. 406 4 7 Asset outgoings (Ist April to 31st October, 1926) 212 6 1,288 18 6 Sundry sales (Ist April to 31st October, 1926) 180 11 7 Asset additions (Ist April to 31st October, 1926) 10 0 3 Balance .. .. .. .. 1,219 0 9 Sundry expenses (Ist April to 31st October, 1926) 303 9 7 £1,602 8 4 £1,602 8 4 ALBANY EXPERIMENTAL AREA. (Operations ceased on 31st August, 1926.) Realization Account. Dr. £ s. d. £ s. d. Or. £ s. d. £ s. d. To Sundry assets, Ist April, 1926— By Sundry sales, Ist April to 31st August, Furniture, fittings, and fixtures .. 0 1 6 1926 — Implements and tools .. ..103 4 11 Produce .. .. 25 5 8 Live-stock .. .. .. 9 0 0 Implements and tools .. .. 5 5 5 Farm crops and stores .. 26 110 30 11 1 138 8 3 Transfers to General Account— Asset addition .. .. .. .. 0 3 0 Furniture, fittings, and fixtures .. 0 16 Sundry expenses (Ist April to 31st August, 1926) 133 11 11 Implements and tools (net) .. 57 011 Implements and tools (depreciation reserve) .. .. .. 41 1 7 Sundry stores .. .. .. 6 8 5 — 104 12 5 Balance .. .. .. .. .. 136 19 8 £272 3 2 £272 3 2

B.—l [PT. IV].

DEPARTMENT OF AGRICULTURE -continued. Balance-sheet as at 31st March, 1927.

Experimental Farms Rahbit destruction 1 i and t4 r ftationr n ' p P 0 So°n n S ' " T **£%£?* HorttaUtaS AlbanvandWinton 0 ' h . CT ,^Speci a l Poultry Station, l ols ° n ;™ xmg Instruction. Farm, Weraroa. station Experimental Areas. Undertakings. and Cattle-dip. Depots. Liabilities. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Capital, 1st April, 1926 .. .. .. .. 50,592 9 5 7,837 17 11 84,437 12 1 61,890 13 4 25,381 12 10 .. 109,097 17 0 339,238 2 7 Sundry creditors —General .. .. .. 528 0 4 54 12 9 717 11 10 87 4 10 20 16 0 .. 19,632 12 0 21,040 17 9 Government .. .. .. 136 9 7 20 19 3 63 14 0 8 19 8 38 13 3 .. 4,752 15 11 5,021 11 8 Amounts received in advance .. .. .. .. .. 639 1 6 .. .. .. 4,566 14 2 5,205 15 8 Depreciation Reserves .. .. .. .. 5,750 10 1 915 3 0 4,894 10 1 7,780 2 6 2,515 11 6 .. 21,775 18 4 43,631 15 6 Writings-off Reserves .. .. .. .. 50 8 0 •• 32 0 0 .. .. .. 4,272 6 4 4,354 14 4 Compensation and Contribution Reserves .. .. .. 750 0 0 .. 60 0 0 .. ! .. .. 810 0 0 Bad Debts Reserve .. .. .. .. .. ■. •. .. ■. .. 121 6 8 121 6 8 Treasury Adjustment Account .. .. 5,626 14 10 3,542 15 2 3,853 6 9 .. .. j 1,356 0 5 357,490 1 10 371,868 19 0 Excess of revenue over expenditure .. •• .. •• •• 373 11 2 | .. .. 373 11 2 62,684 12 3 13,121 8 1 94,637 16 3 69,827 0 4 28,330 4 9 1,356 0 5 ! 521,709 12 3 ! 791,666 14 4 I -II Assets. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Land .. .. .. .. .. .. 15,254 0 0 930 0 0 35,976 4 .0 18,560 0 0 2,091 3 6 .. 34,985 18 11 107,797 6 5 Permanent improvements .. .. •• 27,130 10 3 5,032 18 0 31,413 16 1 32,085 2 7 9,800 13 0 .. 31,307 6 6 136,770 6 5 Furniture, fittings, and fixtures .. .. .. 25 19 9 14 9 7 1,265 15 3 775 11 10 79 7 6 .. 9,987 1 9 12,148 5 8 Libraries .. .. .. .. .. 1 14 0 .. 36 3 11 89 10 0 12 13 0 .. 5,445 16 2 5,585 17 1 Technical instruments and equipment .. .. 11 12 9 .. .. 20 1 0 .. 7,074 4 2 7,105 17 11 Mechanical office appliances .. .. .. .. .. .. 18 19 2 10 15 0 .. 2,364 8 4 2,394 2 6 Implements and tools .. .. .. .. 3,701 5 11 254 5 4 3,387 6 11 2,169 10 4 1,906 1 9 .. 2,228 9 0 13,646 19 3 Transport .. .. .. .. .. 108 5 6 .. 295 7 7 322 12 1 .. .. 10,321 12 4 11,047 17 6 Sundry advances, &e. .. .. .. .. .. .. .. .. .. .. 6,690 11 7 6,690 11 7 Live-stock .. .. .. .. .. 4,817 18 0 .. 8,591 8 0 5,682 12 0 624 12 0 .. 376 14 0 20,093 4 0 Farm crops and stores .. .. .. .. 2,606 15 5 4,300 4 0 5,374 13 3 3,204 16 4 11,422 10 0 .. 4,490 7 3 31,399 6 3 Stock on consignment .. .. .. .. .. .. 611 6 9 .. .. .. .. 611 6 9 Sundry debtors— General .. .. .. 228 16 3 22 14 0 603 19 11 340 7 0 665 8 10 .. 9,598 5 7 11,459 11 7 Government .. .. .. 531 16 0 435 1 7 257 15 7 44 4 4 29 12 3 .. 4,154 6 3 5,452 16 0 Amounts paid in advance .. .. .. j .. .. 3 13 11 1 11 8 23 3 0 .. 266 10 7 294 19 2 Compensations and contributions .. .. .. .. 1,496 5 4 .. 70 0 0 .. .. .. 1,566 5 4 Writings- off in Suspense .. .. .. .. j .. .. 32 0 0 .. .. .. 4,272 6 4 4,304 6 4 Treasury Adjustment Account .. .. .. j .. .. .. 754 14 6 1,644 3 11 .. .. 2,398 18 5 Excess of expenditure over revenue .. .. 8,265 18 5 635 10 3 6,788 5 1 5,707 8 6 .. 1,356 0 5 388,145 13 6 410,898 16 2 62,684 12 3 13,121 8 1 94,637 16 3 69,827 0 4 j 28,330 4 9 1,356 0 5 521,709 12 3 791,666 14 4 # T. G. Gilbert, Accountant, Department of Agriculture. I hereby certify that the Revenue Account, 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].

EDUCATION DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1927. Summary. Expenditure. Income. To Balances from separate accounts — £ s. d. By Income from — £ s. d. Primary Education .. .. .. 2,444,092 16 5 Primary-education reserves .. .. 109,259 10 1 Secondary Education .. .. 349,731 16 4 National-endowment reserve .. .. 75,896 1 9 Higher Education .. .. .. 103,398 7 0 Balance .. .. .. .. 3,406,211 1 4 Technical Education .. .. 206,893 6 4 Training of Teachers .. .. 166,309 1 2 Native Education .. .. .. 80,275 13 10 Physical Education .. .. .. 9,310 18 7 Examinations .. .. .. 3,817 16 9 'Miscellaneous .. .. .. 85,615 3 4 Special Schools Branch and Child Welfare 141,921 13 5 £3,591,366 13 2 £3,591,366 13 2 Head Office Administration. Expenditure. £ s. d. Income. To Salaries .. .. .. .. 30,500 6 6 By Payment by Teachers' Superannuation Fund for £ s. d. Travelling-expenses .. .. .. 942 6 0 clerical work .. .. .. .. 900 0 0 Telephones .. .. .. .. 333 1 5 Sale of publications .. .. .. 37 9 0 Office requisites, advertising, publications, &c. 441 7 0 Balance transferred to other accounts .. 36,423 9 5 Printing and stationery .. .. .. 1,41141 Postage, telegrams, &c. .. .. .. 1,233 13 5 Rent of offices (Government Buildings) .. 1,997 0 0 Depreciation on furniture, &c. .. .. 324 0 0 Interest on capital .. .. .. 178 0 0 £37,360 18 5 " £37,360 18 5 Primary Education. Expenditure. £ s. d. £ s. d. Income. £ s. d. To Head Office salaries and administration .. 15,258 12 2 By Rent of buildings. .. 315 14 11 charges Public schools —■ Inspection, &c.— Teachers'salaries .. .. .. 1,714,708 7 4 Pees for special examination 89 9 6 Teachers'house.allowance .. .. 44,810 2 6 Teachers'removal expenses .. 812 14 11 School Journal— __ 1,760,331 4 9 Sales .. .. .. 903 14 3 Organizing teachers— Salaries .. .. .. .. 6,395 5 3 Education Gazette— £ s. d. Travelling-expenses .. .. 3,106 9 9 Advertising .. 185 19 5 9,501 15 0 Sales.. 69 19 9 Manual instruction — ' 255 19 2 Salaries .. .. .. .. 46,477 7 9 Capitation for material and incidentals 21,364 14 7 Recovery from Fire Insurance Handwork material .. .. 9,907 4 3 Fund .. .. .. 10,135 6 2 -— 77,749 6 7 Grading and registration of teachers— Miscellaneous— Head Office salaries and administration 1,080 15 7 ■ Recovery for education of foreign Portion of Inspectors'salaries .. 2,850 13 7 children .. .. 27 0 0 Expenses of appeals .. .. 445 4 11 4,376 14 1 Carried forward .. .. .. .. £1,867,217 12 7 Carried forward .. .. £11,727 4 0

B.—l [PT. IV]

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Primary Education—continued. Expenditure—continued. £ s. d. £ s. d. Income —continued. £ s. d. Brought forward .. .. .. 1,867,217 12 7 Brought forward .. 11,727 4 0 To Head Office salaries and administration By Rent of buildings —continued. charges—continued. Balance carried to General InSohool and class libraries .. .. .. 1,002 14 10 come and Expenditure AcMags for schools .. .. .. 36 19 6 count .. .. .. 2,444,092 16 5 Less contributed by Committees .. 917 9 _____ 27 1 9 Maintenance of school-buildings, &c. — Grants to Boards for maintenance .. 109,341 12 9 Subsidies on voluntary contributions for upkeep of schools .. .. 18,519 10 7 School Committee allowances .. 103,669 0 6 Rent of buildings for school purposes 3,593 9 6 235,123 13 4 Inspection of schoolsInspectors'salaries .. .. 33,919 12 9 Less charged to grading of teachers 2,850 13 7 31,068 19 2 Travelling-expenses (including depreciation on cars) .. .. .. 11,571 4 0 Clerical assistance .. .. .. 385 15 0 Office requisites (including depreciation on office furniture, &c.) .. .. 282 7 3 Postage, telephones, &c. .. .. 246 13 0 43,554 18 5 Conveyance and board of pupils and instructors, including depreciation on departmental buses, &c. .. .. .. 61,204 1 5 Education Boards—-Grants for general administration .. .. .. .. 42,401 12 4 Correspondence School— Head Office administration.. .. 50 0 0 Salaries .. .. .. .. 2,121 6 3 £ s. d. Books and stationery 461 19 9 Less recoveries from parents .. 103 12 0 358 7 9 Postage, &c. .. .. .. 220 0 0 Rent of offices .. .. .. 104 0 0 Cleaning, lighting, and heating .. 24 15 3 Telephone .. .. .. 15 5 0 Depreciation on furniture, &c. .. 21 0 0 Interest on capital .. .. 20 0 0 2,934 14 3 School Journal— Head Office administration .. 50 0 0 Salaries .. .. .. .. 742 3 10 Printing.. .. .. .. 5,337 14 6 Putting up for despatch .. .. 428 15 6 Postage .. .. .. .. 1,381 12 6 Royalties and sundries .. .. 76 6 5 Rent of office (including light, cleaning, &c.) .. .. .. .. 80 0 0 —— 8,096 12 9 Education Gazette— Head Office administration.. .. 20 0 0 Salaries .. .. .. .. 300 0 0 Printing and despatching .. . .. 820 10 5 Postage .. .. .. .. 247 11 6 Sundries .. .. .. 9 0 0 Rent of office, cleaning, &c. .. 30 0 0 1,427 1 11 Free kindergartens —Grants in aid .. .. 3,728 0 0 Printing and stationery .. .. .. 1,141 11 3 Conferences, expenses of .. .. .. 335 0 6 Exchange teachers, expenses of .. 65 7 8 Exchange teachers, bursarv .. .. 50 0 0 — - 115 7 8 Rebuilding schools, &c., destroyed by fire .. 10,585 7 7 Visits of officers to other countries .. .. 168 7 9 Achievement tests expenses .. .. .. 164 4 9 Improvement of grounds, Takapuna Borough Council, grant for .. .. 300 0 0 Junior-High-school system—special survey .. 50 0 0 Providing meals, Kaitangata Schoolchildren .. .. .. .. 50 0 0 Sundries .. .. .. .. .. 37 17 4 Depreciation, gramophone records .. .. 73 0 0 Interest on capital .. .. .. .. 176,081 0 0 £2,455,820 0 5 £2,455,820 0 5

B.—l rp T . IV].

EDUCATION DEPARTMENT—continued. Income and Expenditure Account—continued. Secondary Education. Expenditure. £ s. d. £ s. d. Income. £ s. d. To Head Office administration charges .. .. .. 2,330 10 0 By High schools— High schools — Pupils'fees .. .. 6,785 8 2 Salaries of teachers .. .. .. .. 223,276 1 2 | Net income from endowGrants to Boards for administration .. 37,185 4 2 ment applied to payGrant to Marlborough High School Board under ment of teachers'salaries 16,724 2 8 Marlborough High School Act .. .. 400 0 0 Assistance towards maintenance of buildings .. 769 211 23,509 10 10 Subsidies on voluntary contributions for general Balance carried to General purposes .. .. .. .. 1,780 17 11 Income and Expenditure 263,411 6 2 Account .. ..349,731 16 4 Grading and registration of teachers — Head Office administration and salaries .. 143 0 0 Part of Inspectors' salaries .. .. .. 221 0 0 Expenses of appeals .. .. .. 29 2 7 393 2 7 District high schools (secondary department)—Salaries of teachers .. .. .. .. .. 49,969 17 1 InspectionSalaries of Inspectors .. .. .. 2,605 19 0 Less part charged to grading of teachers .. 221 0 0 2,384 19 0 Travelling-expenses .. .. .. .. 968 19 3 3,353 18 3 Conveyance of pupils .. .. .. .. 8,077 17 11 Manual instruction .. .. .. .. .. 4,188 15 4 Scholarships— National .. .. .. .. ..11,404 2 6 War bursaries .. .. .. .. 378 5 8 11,782 8 2 Printing and stationery .. .. .. .. 148 11 3 Grant to Wellington College for junior department .. 1,328 0 0 Conferences, expenses of .. .. .. .. 63 0 5 Interest on capital .. .. .. .. .. 28,194 0 0 £373,241 7 2 £373,241 7 2 Higher Education. Expenditure. £ s. d. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. .. 700 0 0 By Balance carried to General Grants — Income and Expenditure New Zealand University and to four University Account .. .. 103,398 7 0 colleges for general purposes, &c. .. .. 39,806 10 0 Auckland and Canterbury, for School of Forestry 2,000 0 0 Salaries of Professors of Education .. .. 3,150 0 0 Otago University, for additional salaries .. 575 0 0 Workers' Educational Association lectures .. 3,000 0 0 Subsidies on voluntary contributions for general purposes .. .. .. .. 5,237 4 4 53,768 14 4 Scholarships .. .. .. .. .. .. 23,338 6 4 Technical classes .. .. .. .. .. 2,900 0 0 Grant for organization purposes, Workers' Educational Association .. .. .. .. .. 500 0 0 Massey Agricultural College maintenance .. .. 200 0 0 Special assistance to deserving students .. .. .. 135 0 0 Miscellaneous .. .. .. .. .. 93 6 4 Interest on capital .. .. .. .. .. 21,763 0 0 £103,398 7 0 £103,398 7 0

B.—l [PT. IV],

EDUCATION DEPARTMENT—continued. Income and Expenditure Account—continued. Technical Education. Expenditure. £ s. d. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. .. 2,032 4 2 By Examinations— Technical schools and classes—■ Examination fees .. 349 7 11 Salaries of instructors .. .. .. 133,459 17 2 Sale of examination maGrants to Boards for general purposes .. 29,045 17 8 terial .. .. 79 19 9 Travelling-expenses of instructors .. .. 321 12 6 Recovery from fire InsurGrants for material used at schools .. .. 23 10 7 ance Fund .. .. 200 0 0 Repairs to buildings.. .. .. .. 1,247 8 2 Balance carried to General Rent of buildings to classes .. .. 1,162 2 6 Income and Expenditure Subsidies on voluntary contributions for general Account .. .. 206,893 6 4 purposes .. .. .. .. 1,221 10 3 166,481 18 10 Grading and registration of instructors— Head Office salaries and administration .. 145 0 0 Part of Inspectors' salaries .. .. .. 189 0 0 Expenses of appeals .. .. .. 42 18 6 376 18 6 Inspection— Salaries of Superintendent and Inspectors .. 2,263 15 7 Less portion charged to grading .. .. 189 0 0 2,074 15 7 Travelling-expenses .. .. .. .. 851 15 2 2,926 10 9 Conveyance, &c., of pupils .. .. .. .. 5,834 4 11 Conferences, cost of .. .. .. .. .. 30 8 4 Examination (City and Guilds, London) .. .. .. 582 5 0 Printing and stationery .. .. .. .. 176 5 0 Appointment of teachers —Expenses .. .. .. 26 2 7 Rebuilding after fires .. .. .. .. .. 247 14 11 Travelling-expenses, Technical School Board .. .. 79 5 11 Commission of Inquiry, Seddon Memorial Technical College 171 15 1 Interest on capital .. .. .. .. .. 28,55700 £207,522 14 0 £207,522 14 0 Training of Teachers. Expenditure. £ s. d. £ s. d. Income. i; s. d. To Head Office salaries and administration charges .. .. 900 0 0 By Balance carried to General Training-colleges— Income and Expenditure Salaries of staff and teachers of normal schools Account .. .. 166,309 1 2 (half-cost, the remaining half being charged to primary education) .. .. .. 27,125 6 11 Special instruction .. .. .. .. 3,115168 University college fees for students attending University classes .. .. .. 4,928 7 1 Science materia] .. .. .. .. 694 9 11 — 35,864 0 7 Allowances to students .. .. .. .. 118,201 5 11 Classes at sub-centres .. .. .. .. .. 4,073 5 9 Fares of students .. .. .. .. .. 709 19 5 Printing and stationery .. .. .. .. 69 6 3 Appointment of teachers —Expenses .. .. .. 225 3 3 Interest on capital .. .. .. .. .. 6,266 0 0 £166,309 1 2 £166,309 1 2

B— l rp T . iyi .

EDUCATION DEPARTMENT —continued. Income and Expenditure Account —continued. Native Education. Ependiture. £ s. d. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. .. 966 8 3 By Stock of books on hand, 31st Native schools— March, 1926 (not taken into Salaries of teachers .. .. .. .. 58,163 3 4 accounts, 1925-26) .. .. 1,575 410 Manual instruction .. .. .. .. 349 12 11 Rent of buildings .. .. 15 0 0 Books, school requisites, printing, &c. £1,575 4 10 Recovery from Fire Insurance Less .. .. .. 311 16 10 j Fund .. .. .. 2 0 0 1,263 8 0 | Tauranga; Endowment Reserve Repairs to buildings .. .. .. 2,370 0 8 revenue .. .. .. 361 11 11 Advertising .. .. .. .. 21 1 6 Balance carried to General InRemoval expenses of teachers .. .. 551 18 6 | come and Expenditure Account 80,275 13 10 Depreciation on buildings .. .. .. 3,380 0 0 66,099 4 11 Conveyance and board of children .. .. .. 2,238 15 6 Inspection'— Salaries of Inspectors .. .. .. 1,380 0 0 Travelling-expenses .. .. .. 527 5 6 1,907 5 6 Higher education— Scholarship allowances and expenses .. .. .. 5,395 7 5 Miscellaneous .. .. .. .. .. 46 9 0 Interest on capital .. .. .. .. .. 5,576 0 0 £82,229 10 7 £82,229 10 7 Physical Education. Expenditure. £ s. d. £ s. d. Income. £ s. dTo Head office salaries and administration charges .. .. 130 0 0 By Balance carried to General InSalaries of Instructors .. .. .. 5,023 11 4 come and Expenditure Account 9,310 18 7 Travelling-expenses .. .. .. .. 3,811 12 10 8,835 4 2 Books and material .. .. .. .. .. 101 7 8 Printing and postages.. .. .. .. .. 73 18 9 Classes for teachers .. .. .. .. .. 21 7 0 Reprinting of syllabus.. .. .. .. .. 140 0 0 Miscellaneous .. .. .. .. .. 910 £9,310 18 7 £9,310 18 7 Examinations. Expenditure. £ s. d. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. .. 2,228 16 0 By Hire of tables .. .. 5 0 0 Examiners'and supervisors'fees .. .. 4,626 14 11 • Fees for examination and certiPrinting and stationery .. .. .. 1,190 13 9 ficates .. .. .. 5,679 6 1 Forwarding charges, rent of buildings, &c. .. 1, 185 18 3 Balance carried to General Income Postages, &c. .. .. .. .. 177 19 11 and Expenditure Account .. 3,817 16 9 7,181 6 10 Rent of store, Wellington .. .. .. .. 92 0 0 £9,502 2 10 £9,502 2 10 Miscellaneous. Expenditure. £ s. d. £ s. d. Income. £ s. d. To Council of Education- —Expenses of delegates .. .. 184 310 By Balance carried to General Income Fire insurance on school buildings—Contribution to and Expenditure Account ..85,615 3 4 Fire Insurance Fund .. .. .. .. 10,000 0 0 Teachers' Register, printing .. .. .. .. 67 10 6 Public libraries —Subsidies .. .. .. .. 2,998102 Teachers' Superannuation, Government subsidies under'— Superannuation Act.. .. .. 43,000 0 0 Finance Act, 1925 .. .. .. .. 864 16 10 Additional allowance to widows .. .. 3,451 13 3 Additional appropriation .. .. 25,000 0 0 72,316 10 1 Loans, cost of raising .. .. .. .. .. 12 10 0 Miscellaneous .. .. .. .. .. 35 18 9 £85,615 3 4 £85,615 3 4 Special Schools (Summary). Expenditure. Income. £ s. d. To Balance brought forward from separate accounts— £ s. d. By Balance carried to General InEducation of the blind .. .. .. .. .. 6,410 2 5 come and Expenditure Account 141,921 13 5 Education of the deaf .. .. .. .. .. 6,767 16 5 Education of the feeble-minded .. .. .. .. 15,967 17 5 Child welfare .. .. .. .. .. 112,411 6 9 Stores Summary Account.. .. .. .. .. 364 10 5 £141,921 13 5 £141,921 13 5

B.—l |PT. IYI.

EDUCATION DEPARTMENT—continued. Income and Expenditure Account—continued. Special Schools, &c. —General Administration. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges.. .. .. 9,656 14 10 By Separate accounts for special Postage and telegrams .. .. .. .. .. 841 12 4 schools, &c. .. .. 11,229 15 7 Printing and stationery, &c. .. .. .. .. .. 731 8 5 £11,229 15 7 £11,229 15 7 Education of the Blind. Expenditure. £ s. d. £ s. d. Income. £ s. d' To Head Office salaries and administration charges .. .. 45 0 0 By Maintenance fees from parents, &c. 487 8 3 Maintenance of children at— Balance carried to Special Schools Jubilee Institute for the Blind .. .. .. 533 8 6 Branch Summary of Income and Travelling-expenses of children .. .. .. 22 1 9 and Expenditure .. .. 6,410 2 5 555 10 3 Jubliee Institute—Grant for maintenance of institution .. 4,933 0 5 Provision for bad debts .. .. .. .. .. 20 0 0 Interest on capital (grants to Jubilee Institute for buildings, &c.) 1,344 0 0 £6,897 10 8 £6,897 10 8 Education of the Deaf. Expenditure. £ s. d. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. .. 380 0 0 By Maintenance fees from parents, &c. 2,628 9 6 School for the Deaf, Sumner— Sales of produce .. 214 11 . Salaries of staff .. .. .. .. 6,075 0 8 Meals provided .. 0 6 0 Maintenance of staff, inmates, &c. .. .. 1,474 2 8 Deduction from salaries Maintenance of buildings, &c. .. .. .. 98 0 10 of staff for board and *— 7,647 4 2 quarters provided 375 0 0 Advertising .. .. .. .. .. ■ .. 806 378 0 11 Travelling-expenses of children and escorts.. .. .. 331 2 2 Balance carried to Special Schools Depreciation on buildings, &c. .. .. .. .. 468 0 0 Branch Summary of Income and Provision for bad debts .. .. .. .. .. 150 0 0 Expenditure .. .. 6,767 16 5 Interest on capital .. .. .. .. .. 790 0 0 £9,774 6 10 £9,774 6 10 School for the Deaf —Income from Bequests in the Hands of Public Trustee. To be expended on recreations, &c., for inmates not usually provided by the Department from parliamentary vote.) Expenditure. £ s. d. Income. £ s. d. To Expenditure on recreations, &c. .. .. .. .. 25 7 6 By Balance in hand, 31st October, 1926 74 9 4 Balance in hand, 31st March, 1927, carried to Balance-sheet.. .. 155 14 10 Income from bequests .. .. 106 13 0 £181 2 4 £181 2 4 Education and Training of the Feeble-minded. Expenditure. £ s. d. Income. £ s. d. To Balance (net cost) on— By Maintenance fees from parents, &c. .. 1,454 6 9 Richmond School for Girls .. .. 4,430 15 4 Recoveries on account of travelling-expenses 49 911 Otekaike School for Boys .. .. .. 12,504 5 8 Balance carried to Special Schools Branch Head Office administration (non-institutional) 95 0 0 Summary of Income and Expenditure .. 15,967 17 5 Travelling-expenses of children and officers .. 310 11 7 Postage, telegrams .. .. .. 51 1 6 Provision for bad debts .. .. .. 80 0 0 £17,471 14 1 £17,471 14 1 Special School for Girls, Richmond. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 140 0 0 By Deductions from salaries of staff for Board or Salaries of staff .. .. .. .. 2,195 7 7 quarters provided ~ .. .. 380 0 0 Maintenance of inmates and staff .. .. 1,484 4 0 Sales of produce .. .. .. .. 11 16 8 Repairs to buildings .. .. .. 233 0 5 Balance carried to Education and Training of Depreciation on buildings, &c. .. .. 297 0 0 Feeble-minded Income and Expenditure Interest on capital .. .. .. 473 0 0 Account .. .. .. .. 4,430 15 4 £4,822 12 0 £4,822 12 0

3 —B. 1 [B t - IVJ.

B.—l [PT. IV].

EDUCATION DEPARTMENT —continued. Income and Expenditure Account —continued. Special School for Boys, Otekaike. Expenditure. £ s. d. . Income. £ s. d. To Head Office salaries and administration charges 320 0 0 ' By Sale of baskets, &c. .. .. .. 301 2 9 Salaries of staff .. .. .. .. 5,879 14 1 , Balance from Sawmill Account .. .. 98 16 1 Maintenance of staff and inmates .. .. 4,952 0 8 Boot repairs for staff, &c. .. .. .. 14 8 9 Repairs, &c., to buildings, &c. .. .. 184 7 7 Meals provided .. .. .. .. 13 5 0 Advertising .. .. .. .. 4 7 10 Car-hire .. .. .. .. 4 2 0 Basketmaking material .. .. .. 135 2 2 Rent of garage .. .. .. .. 7 9 7 Depreciation on buildings, &c. .. .. 958 0 0 Boys labour at sawmill .. .. .. 49 10 0 Interest on capital .. .. .. 1,630 0 0 Office expenses for farm .. .. .. 50 0 0 Balance from Farm Account .. .. 179 7 6 Deductions from salaries of staff for board and quarters provided .. .. .. 1,200 0 0 Balance carried to Education and Training of Feeble-minded Income and Expenditure Account .. .. .. .. 12,504 5 8 £14,242 19 10 £14,242 19 10 Special School for Boys' Otekaike (Farm Account). Expenditure. Income. £ s. d. To Stocks on hand Ist April, 1926— £ s. d. £ s. d. By Sales of produce (including issues to Otekaike Live-stock .. .. 578 19 6 Institution) .. .. .. .. 1,977 19 5 Farm-produce .. .. 1,211 10 5 Sawmill— £ s. d. 1,790 9 11 Hire of traction-engine .. 45 0 0 Purchase of live-stock .. .. .. 362 5 0 Horse-hire .. .. 7 10 0 Purchase of seeds, manures, &c. .. .. 183 19 7 52 10 0 Purchase of feed .. .. .. .. 136 10 3 Stock on hand, 31st March, 1927— Salaries and wages of staff employed on farm.. 722 10 0 Live-stock .. .. 662 6 0 Repairs to farm plant, buildings, &c. .. 141 8 8 Farm-produce, &c. .. 1,279 2 0 Sundries .. .. .. .. 176 I 6 1,941 8 0 Depreciation on buildings .. .. .. 235 0 0 Balancc carried down .. .. .. 223 12 6 £3,971 17 5 £3,971 17 5 £ s. d. £ s. d. To Head Office salaries and administration charges 30 0 0 By Balance brought down .. .. .. 223 12 6 Otekaike office salaries, &c. .. .. 50 0 0 Balance carried to Otekaike General Account 179 7 6 Interest on capital .. .. .. 323 0 0 £403 0 0 £403 0 0 Special School for Boys, Otekaike (Sawmill Account). Expenditure. £ s. d. Income. £ s. d. To Stock of timber on hand, Ist April, 1926 .. 500 0 0 By Sales (including issues to Otekaike Institution) 751 4 9 Wages (including value of boys' labour) .. 303 0 0 Stock of sawn timber on hand 31st March, 1927 380 0 0 Hire of traction-engine from farm .. .. 45 0 0 Royalty .. .. .. .. 63 0 0 Repairs, &c., to plant .. .. .. 44 18 8 Hauling .. .. .. .. 7 10 0 Depreciation on plant, &c... .. .. 18 0 0 Balance carried down .. .. .. 149 16 1 £1,131 4 9 £1,131 4 9 £ s. d. £ s. d. To Head Office administration charges .. .. 5 0 0 By Balance brought down .. .. .. 149 16 1 Office expenses at Otekaike .. .. 15 0 0 Interest on capital .. .. .. 31 0 0 Balance to Otekaike General Account .. 98 16 1 £149 16 1 £149 16 1 Child Welfare (Summary). Expenditure. £ s. d. Income. £ s. d. To Balance from separate accounts— By Fees recoverable from parents, &c., for mainBoys' Training Farm, Weraroa .. .. 8,507 8 7 tenance of children .. .. .. 34,287 4 0 Caversham Industrial School .. .. 2,449 13 0 Balance transferred to Special Schools Income Te Oranga Home .. .. .. 1,626 0 9 and Expenditure Account .. ..112,411 6 9 Wellington Hostel .. .. .. 198 1 6 Receiving Home, Auckland .. .. 1,459 6 7 Receiving Home, Hamilton .. .. 772 3 5 Receiving Home, Wanganui .. .. 755 12 10 Receiving Home, Napier .. .. .. 947 12 7 Receiving Home, Wellington .. .. 2,100 18 5 Receiving Home, Christchurch .. .. 1,685 5 1 Probation Home, Auckland .. .. 2,037 17 2 Probation Home, Wellington .. .. 1,189 1 9 Probation Home, Christchurch .. .. 1,230 13 7 Probation Home, Dunedin .. .. 931 7 3 Non-institutional .. .. .. 110,807 8 3 Provision for bad debts (maintenance fees, &c.) 10,000 0 0 £146,698 10 9 £146,698 10 9

B.—l [Pt. IV!.

EDUCATION DEPARTMENT—continued. Income and Expenditure Account—continued. Boys' Training-farm, Weraroa. Expenditure. £ s. d. Income. £ s. d. To Head Office administration charges .. 140 0 0 By Deductions from salaries of staff for board and Salaries and wages of staff, &c .. .. 2,992 0 0 quarters provided . . .. .. 515 0 0 Maintenance of inmates and staff .. .. 2,957 2 0 Farm Account for office-work, &c. .. .. 125 0 0 Maintenance of buildings, &c. .. .. 458 13 4 Sale of firewood .. .. .. .. 9 4 0 Telephones .. .. .. .. 16 0 0 Meals provided .. .. .. .. 0 6 0 Depreciation on buildings, &c. .. .. 575 0 0 Hire of car .. .. .. .. 0 7 6 Interest on capital .. .. .. 794 0 0 Balance carried to Child Welfare Income and Balance (loss) from Farm Account .. .. 1,224 10 9 Expenditure Account .. .. .. 8,507 8 7 £9,157 6 1 £9,157 6 1 Boys' Training-farm, Weraroa (Farm Account). Expenditure. £ s. d. £ s. d. Income. £ s. d. To Stocks, 31st March, 1926 — By Sales of produce, including issues to Weraroa Live-stock .. .. 2,074 10 0 Institution .. .. .. .. 2,023 0 10 Farm-produce .. .. 1,405 15 0 Threshing, &c. .. .. .. .. 252 5 2 3,480 5 0 Rent of farm cottage (staff) .. .. 80 0 0 Purchase of live-stock .. .. .. 75 8 6 Stocks on hand, 31st March, 1927— £ s. d. Purchase of seeds, manure, &c. .. .. 362 3 1 Live-stock .. .. 2,324 19 6 Purchase of feed .. .. .. .. 196 2 7 Farm-produce .. .. 1,311 15 0 Miscellaneous expenditure .. .. .. 362 7 1 3,636 14 6 Repairs to buildings, plant, &c. .. .. 211 5 0 Depreciation on buildings .. .. .. 438 0 0 Salaries and wages of staff, &c. .. .. 860 0 0 Balance carried down .. .. .. 6 9 3 £5,992 0 6 £5,992 0 6 £ s. d. £ s. d. To Head Office administration charges .. .. 50 0 0 By Balance brought down .. .. .. 6 9 3 Weraroa Office charges .. .. .. 125 0 0 Balance carried to Weraroa Income aud ExInterest on capital .. .. .. 1,056 0 0 penditure Account .. .. .. 1,224 10 9 £1,231 0 0 £1,231 0 0 Caversham Industrial School for Girls. Expenditure. £ s. d. Income. £ s. d To Head Office administration charges .. ! 70 0 0 By Deduction from salaries of staff for board and Salaries and wages of staff .. .. .. 1,031 3 3 quarters provided .. .. .. 180 0 0 Maintenance of inmates and staff .. .. 1,009 18 11 Rent of sand-pits .. .. .. .. 45 0 0 Maintenance of buildings, &c. .. .. 53 3 4 Grazing .. .. .. .. .. 34 7 10 Telephones .. .. .. .. 9 2 6 Sale of produce .. .. .. .. 8 7 2 Depreciation on buildings, &c. .. .. 204 0 0 Balance carried to Child Welfare Income and Interest on capital .. .. .. 340 0 0 Expenditure Account .. .. .. 2,449 13 0 £2,717 8 0 £2,717 8 0 Te Oranga Home. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 289 14 2 By Sales of produce .. .. ~ .. 17 6 Maintenance of inmates and staff .. .. 246 13 1 Rent .. .. .. .. .. 20 11 6 Maintenance of buildings, &c. .. .. 150 0 0 Balance carried to Child Welfare Income and Telephone .. .. .. .. 8126 Expenditure Account .. .. .. 1,626 0 9 Depreciation on buildings, &e. .. .. 238 0 0 Interest on capital .. .. .. 715 0 0 £1,647 19 9 £1,647 19 9 Wellington Hostel. Expenditure. £ s. d. Income. £ s. d. To Maintenance of staff and inmates .. .. 33 10 4 By Balance carried to Child Welfare Income and Maintenance of buildings .. .. .. 33 11 2 Expenditure Account .. .. .. 198 1 6 Depreciation of buildings, &cs . ■ .. 36 0 0 Interest on capital .. .. .. 95 0 0 £198 1 6 £198 1 6

B.—l |_PT. IYJ.

EDUCATION DEPARTMENT—continued. Income and Expenditure Account—continued.

Receiving Homes. Auckland. Hamilton. j Wanganui. Napier. Wellington, j Christchurch. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Office administration charges .. 45 0 0 30 0 0 25 0 0 30 0 0 50 0 0 60 0 0 of staff .. .. .. 592 18 4 361 16 10 316 1 0 368 11 5 800 9 4 646 7 3 Maintenance of inmates and staff .. 551 13 8 243 17 5 219 10 2 440 5 3 823 4 7 719 6 8 of buildings, &c. .. 44 2 l 12 19 2 36 11 8 21 9 8 250 10 9 95 7 5 Telephones .. .. .. .. 7 12 6 5 10 0 5 10 0 6 6 3 5 13 9 6 3 9 Depreciation on buildings, &c. .. 126 0 0 83 0 0 82 0 0 64 0 0 203 0 0 119 0 0 Interest on capital .. .. .. 227 0 0 115 0 0 131 0 0 97 0 0 297 0 0 176 0 0 1,594 6 7 852 3 5 815 12 10 1,027 12 7 ! 2,429 18 5 1,822 5 1 Income. By Deduction from salaries of staff for board 135 0 0 80 0 0 60 0 0 80 0 0 205 0 0 135 0 0 and quarters provided Board of girls employed at factory .. .. .. .. .. , 30 0 0 Rent of buildings .. .. .. .. .. .. .. I 94 00 200 Balance carried to Child Welfare Income 1,459 6 7 772 3 5 755 12 10 947 12 7 2,100 18 5 1,685 5 1 and Expenditure Account 1,594 6 7 852 3 5 815 12 10 1,027 12 7 1 2,429 18 5 1,822 5 1 Probation Homes. Auckland. Wellington. Christchurch. i Dunedin. I ' I I Expenditure. £ s. d. £ s. d. I £ s. d. £ s. d. ,1,0 Head Office administration charges .. .. .. .. 50 0 0 20 0 0 30 0 0 20 0 0 Salaries of staff .. .. .. .. .. .. 795 7 2 375 7 7 537 8 11 339 15 11 Maintenance of inmates and staff .. .. .. .. 670 3 8 428 14 10 320 7 2 353 10 3 Maintenance of buildings, &c. .. .. .. .. 45 16 4 184 94 58 05 11 18 7 Telephones .. .. .. .. .. .. 7 10 0 8 10 0 889 7 10 0 Depreciation on buildings, &c. .. .. .. .. 223 00 87 00 157 00 82 00 Interest on capital .. .. .. .. .. 321 0 0 163 0 0 235 0 0 177 0 0 2,112 17 2 1,267 1 9 1,346 5 3 991 14 9 Income. By Deduction from salaries of staff for board and quarters provided 75 0 0 75 0 0 115 0 0 60 0 0 Sale of garden-produce .. .. .. .. .. .. .. 068 0 76 Rent of buildings .. .. .. .. .. .. .. 3 00 050 Balance carried to Child Welfare Income and Expenditure Account 2,037 17 2 1,189 1 9 1,230 13 7 931 7 3 2,112 17 2 1,267 1 9 1,346 5 3 991 14 9 C hild W elf are —N on-in stitutional. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administrative charges 7,951 14 10 By Recoveries from parents, &c., for travellingSalaries of officers .. .. .. 13,995 19 4 expenses, &c. .. .. .. 397 12 8 Rent of offices, office requisites, &c. .. 1,500 9 11 Earnings of boys placed at service £ s. d. Depreciation on office furniture, &c. .. 93 0 0 (deceased earnings forfeited) 538 16 4 Telephones .. .. .. .. 309 3 8 Less refund of earnings forfeited Legal expenses .. .. .. .. 35 2 8 in previous years .. 40 5 8 Travelling-expenses of staff and children (in- 498 10 8 eluding depreciation on cars, &c.) .. 7,184 5 1 Balance carried to Child Welfare Income and Maintenance of children boarded Expenditure Account .. .. .. 110,807 8 3 out £ s. d. Payments to foster-parents 69,577 6 11 Clothing, &c. .. 6,862 6 9 Post and Telegraph Department — Commission on payments 684 11 0 77,124 4 8 Maintenance of children in private industrial schools .. .. .. .. 1,343 1 10 Maintenance of children in other institutions 116 8 0 Charges against service inmates remitted .. 96 1 0 Advertising sale of land .. .. .. 17 19 6 Postage .. .. .. .. 841 11 8 Printing and stationery .. .. .. 731 8 5 Miscellaneous .. .. .. .. 110 Interest on capital .. .. .. 362 0 0 £111,703 11 7 £111,703 11 7

B.—l [Pt. IY].

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Stores Summary Account. Expenditure. £ s. d. | Income. £ s. d. To Balance (loss) from Wellington Central Store By Balance (profit) from — Account .. .. .. .. 482 5 6 Auckland Branch Store Account .. .. 103 4 1 Factory Account .. .. .. .. 14110 Balance carried to Special Schools Summary Account .. .. .. .. 364 10 5 £482 5 C £482 5 6 SPECIAL SCHOOLS. — STORES. Central Store, Wellington. Trading Account for the Year ended 31st March, 1927. Dr. £ s. d. j Cr. £ s. d. To Stock, Ist April, 1926 .. .. .. 4,726 17 7 | By Sales, including issues to institutions, &o. .. 6,564 8 10 Purchases and issues from factory .. .. 4,473 11 2 j Stock at 31st March, 1927 .. .. .. 3,300 19 1 Balance (gross profit) carried down .. .. 664 19 2 £9,865 7 11 I £9,865 7 11 Profit and Loss Account. Dr. £ s. d. j Cr. £ s. d. To Head Office administration charges .. .. 50 0 0 By Balance brought down .. .. .. 664 19 2 Salaries and wages.. .. .. .. 515 0 0 Balance carried to Stores Summary Account .. 482 5 6 Rent . . .. .. .. .. 64 0 0 Outward freight .. .. .. .. 35 1 3 Fire insurance on stock .. .. .. 32 12 10 Cleaning, lighting, heating, &c. .. .. 50 4 6 Removal expenses .. .. .. 23 7 3 Telephones .. .. .. .. 5 13 9 Repairs .. .. .. .. .. 460 £ s. d. Depreciation on fittings . . 15 0 0 Additional depreciation on fittings 161 19 1 176 19 1 Interest on capital .. .. .. 190 0 0 £1,147 4 8 £1,147 4 8 Branch Store, Auckland. Trading Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. £ s. d. To Stock, Ist April, 1926 .. .. .. 734 17 10 : By Issues to institutions, &o. .. .. .. 1,628 19 10 Purchases and transfers from Wellington stores 1,304 19 0 Stock at 31st March, 1927 .. .. 623 1 1 Balance carried down .. . . .. 212 4 1 £2,252 0 11 ! £2,252 0 11 Profit and Loss Account. Dr. £ s. d. Cr. £ s. d. To Head Office administration charges .. .. 5 0 0 By Balance brought down .. .. .. 212 4 1 Salaries .. .. .. .. .. 50 0 0 Rent .. .. .. .. .. 17 0 0 Depreciation on fittings .. .. .. 4 0 0 Interest on capital .. .. .. 33 0 0 Balance carried to Stores Summary Account .. 103 4 1 £212 4 1 £212 4 1 Factory, Wellington. Trading Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. £ s. d. To Stocks of material and unfinished work at Ist By Goods manufactured and issued .. .. 2,61'1 4 4 April, 1926 .. . . .. .. 557 17 5 ' Sale of rags .. .. .. .. 3 17 3 Issues from Central Store .. .. .. 1,534 2 3 ; Stock (material) at 31st March, 1927 .. 219 6 Wages .. .. .. .. .. 608 11 6 Stock (partly manufactured) at 31st March, 1927 171 18 3 Balance carried down .. .. .. 89 8 2 £2,789 19 4 £2,789 19 4 Profit and Loss Account. Dr. £ s. d. Cr. £ s. d. To Repairs to plant, &e. .. .. .. 16 15 6 By Balance brought down .. .. .. 89 8 2 Power and light .. .. .. .. 316 2 Adjustment of expenditure of previous year .. 36 0 6 Rent .. .. .. •. .. 30 0 0 Depreciation on plant, &c. .. .. .. 24 0 0 Head Office administration charges .. .. 15 0 0 Sundries .. .. .. ... .. 060 Interest on capital .. . . .. 210 0 Balance (profit) carried to Stores Summary Account .. .. .. .. 14 11 0 £125 8 8 £125 8 8

B.—l rpT. ivi.

EDUCATION DEPARTMENT—continued. Balance-sheet as at 31st March, 1927. Liabilities. £ s. d. Assets. £ s. d. Capital provided by Treasury at Ist April, 1926 3,403,709 1 11 National Development Account— Education Loans Account — £ s. d. Grants to Education and other Loans outstanding .. 2,931,071 13 3 Boards for sites, buildings, Loans redeemed £ equipment, &c.— £ s. d. under Public Debt For elementary education .. 3,979,345 16 9 Repayment Act 16,780 For kindergartens .. .. 4,462 310 Loans redeemed For secondary education .. 700,720 2 1 from Ordinary For higher education .. 571,337 15 7 Revenue Account 21,980 For technical education .. 653,390 1 9 Transfers from Con- For training of teachers .. 154,172 310 solidated Fund 100,000 For education of the blind .. 33,000 0 0 138,760 0 0 6,096,428 > J > 3,069,831 13 3 Departmental assets — Reserve for depreciation .. .. .. 44,703 0 4 Lands, &c. .. .. 50,278 15 7 Boys, &c., licensed at service—Wages in hands Buildings .. .. .. 231,846 12 7 of Department .. .. .. .. 83,494 6 10 Hydro-electric service .. 834 4 3 Sundry creditors .. .. .. .. 47,453 12 7 Water service .. .. 946 17 1 Amounts paid to Department in advance .. 737 10 2 Furniture, fittings, &c. .. 20,975 1 2 School for the Deaf Account—lncome from Farm and other plant, implebequests for special purposes .. .. 155 14 10 ments, &c. .. .. 5,576 2 5 School for the Deaf Capital Account—Bequests Motor-cycles and cars .. 3,648 9 8 for special purposes .. .. .. 2,120 16 1 Typewriters and mechanical Stores Suspense Account .. .. .. 489 18 5 appliances .. .. 1,506 16 6 Treasurv Adjustment Account .. .. 3,382,862 19 5 Libraries .. .. .. 392 18 1 316,005 17 4 Stocks of material on hand 31st March, 1927 — School books and requisites .. 1,794 10 4 General stores .. .. 12,323 6 9 Farm-produce .. .. 2,638 17 0 Live-stock .. .. 3,062 11 6 19,819 5 7 Stores Deficiency Account .. .. 489 18 5 Amounts paid by Department in advance .. .. .. .. 11 15 0 Sundry debtors .. .. 71,584 16 3 Less reserve for bad debts .. 17,329 0 0 54,255 16 3 Amounts due by Government Departments .. .. 370 19 4 54,626 15 7 Official stamps on hand .. .. .. 33 2 2 Cash in hands of Public Trustee—Sumner bequest 2,120 16 1 Cash in Public Account—Sumner bequest .. 155 14 10 Deposits in Post Office Savings-bank (wages of boys and girls at service, &c.) .. .. .. 83,494 6 10 Education Loans Account — Balance in Account, 31st March, 1927 .. 56,161 16 10 Balance from Income and Expenditure Account .. 3,406,211 1 4 £10,035,558 13 10 j £10,035,558 13 10 | = 7 -.- r - rr^ C. E. Crawford, A.R.A.N.Z., Accountant. 13th October, 1927. A. Bell, for Director of Education. Note. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value of offices, &c., as assessed by the Public Works Department; (b) interest on capital.* The fees for the maintenance of children in the care of the State have not been credited to separate institutions. The working-expenses of the institutions have little connection with the amount of fees collected on account of the inmates, and in any case the work involved in making an allocation of this revenue is out of proportion to any result obtained. I hereby certify that the Income and Expenditure, Trading, Profit and Loss Accounts, and Balamce-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.

8.-l [PT. IV].

ELECTORAL DEPARTMENT. » Income and Expenditure Account fob the Year ended 31st March, 1927. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 3,2-48 13 5 By Sundry revenue .. .. .. .. 157 16 11 By-elections, expenses of .. .. .. 324 14 4 Balance carried down .. .. .. 10,224 7 5 Compulsory enrolment of electors .. .. 3,478 19 11 General election, 1925, expenses of .. .. 137 9 6 Printing and stationery .. .. .. 440 7 7 Rent .. .. .. .. .. 860 11 5 Postage .. .. .. .. .. 1,583 11 8 Loss on sundry sales .. .. .. 3 7 2 Sundries .. .. .. .. 301 9 4 £10,382 4 4 £10,382 4 4 £ s. d. £ s. d. To Balance brought down .. .. .. 10,224 7 5 By Balance carried down .. .. .. 11,705 17 3 Depreciation .. .. .. .. 893 15 9 Interest on capital .. .. .. 587 14 1 £11,705 17 3 £11,705 17 3 Balance-sheet as at 31st March, 1927. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Capital .. .. .. .. . • 13,060 110 Furniture and fittings .. .. 11,350 6 7 Sundry creditors .. .. .. .. 370 11 6 Less writings-off in Suspense .. 90 711 Depreciation Reserve .. .. .. 4,838 15 0 11,259 18 8 Treasury Adjustment Account .. .. 6,366 18 6 Mechanical appliances .. .. .. 282 1 5 Stock of rolls .. .. .. .. 1,373 12 0 Sundry debtors .. .. . . .. 14 17 6 Excess of expenditure over income .. .. 11,705 17 3 £24,636 6 10 £24,636 6 10 Note. —The above includes charges for rent, interest on capital, and depreciation, for which the Department possesses no parliamentary appropriation. J. Hislop, Chief Electoral Officer. A. W. Pyne, Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. —G. F. C. Campbell, Controller and Auditor-General.

B.—l |Pt. IY].

GENERAL PURPOSES RELIEF ACCOUNT. Income and Expenditure Account foe the Year ended 31st March, 1927. Expenditure. Income. To Losses written off—• £ s. d. £ s. d. By Interest on advances — £ s. d. £ s. d. Waimarino Bush-fire Relief— Fire relief .. .. .. 1,077 10 6 Principal .. .. 6,425 15 0 Flood relief .. .. .. 397 11 8 Interest .. .. 771 9 4 In aid of works of production— 7,197 4 4 Orchardists .. .. 104 19 1 Flood relief—- Murchison Lime Co., Ltd. .. 26 13 7 Principal .. .. 20 2 2 Nelson Farmers' Union Lime Interest.. .. .. 10 0 Co., Ltd. .. .. 184 7 11 —— 21 2 2 Cider-manufacturing .. 211 6 4 In aid of works of production— Ferngrove Sawmilling Co. .. 14 18 8 Orchardists — " 2,017 7 9 Principal .. .. 67 13 0 Interest on investments .. .. 871 10 10 Interest.. .. .. 4 14 11 Balance carried down .. .. .. 7,325 0 10 72 7 11 Interest on loans .. .. .. 2,923 5 0 £10,213 19 5 £10,213 19 5 £ s. d. £ s. d. To Balance at 31st March, 1926 .. .. 105 5 0 By Suspense Account—Unclaimed remittance .. 4 511 Balance brought down .. .. .. 7,325 010 Transfer of capital losses charged to revenue .. 6,513 10 2 Transfer of interest written off to Bad Debts Reserve .. .. .. .. 777 4 3 Balance .. .. .. .. .. 135 5 6 £7,430 5 10 £7,430 5 10 Balance-sheet as at 31st March, 1927. Liabilities. Asset?. Capital— £ s. d. Advances under Appropriation Act, £ s. d. £ s. d. Loan under Appropriation Act, 1918, section 33 1918, section 33, and Public (Waimarino Bush Fire Relief) .. .. 70,000 O 0 Revenues Act, 1926, section Plus liability to Consolidated Fund in terms of 136— section 13 (1) of Repayment of the Public Debt Fire relief .. .. .. 29,309 11 3 Act, 1925 .. .. .. .. 4,339 14 1 Flood relief .. .. .. 8,559 0 2 In aid of works of production— 74,339 14 1 Orchardists .. .. 1,943 4 9 Less written off — £ s. d. Murchison Lime Co., Ltd. .. 499 19 9 Approriation Act, 1924 .. 1,065 0 0 Nelson Farmers' Union Lime Co., Appropriation Act, 1925 .. 532 2 0 Ltd. .. .. .. 3,500 0 0 Appropriation Act, 1926 .. 219 1 4 Cider-manufacturing .. 4,350 16 8 Provisionally written off .. 7,846 6 8 Ferngrove Sawmilling Co. .. 104 13 8 9,662 10 0 48,267 6 3 64,677 4 1 Less provisionally written off .. 7,846 6 8 Interest accrued on debentures .. .. 230 2 9 40,420 19 7 Interest due and unpaid on debentures .. 16 8 9 Sundry debtors for interest — Payment in advance—Fire relief .. .. 10 0 Fire relief .. .. .. 2,964 10 10 Liability to Consolidated Fund for interest .. 4,076 19 9 Flood relief .. .. .. 388 13 11 Sundry creditors—Flood relief .. .. 10 0 In aid of works of production .. 774 5 0 Suspense Account .. .. .. .. 81 5 0 Reserve for bad debts .. .. .. 1,883 1 8 4,127 9 9 Less provisionally written off .. 1,048 18 8 3,078 11 1 Interest accrued on advances— Fire relief .. .. .. 212 7 5 Flood relief .. .. .. 715 11 In aid of works of production .. 167 11 10 451 5 2 Interest accrued on investments .. .. 240 8 2 Cash in State Advances .. . . 677 16 5 Cash in Public Account .. .. 5,962 16 1 6,640 12 6 Investment Account .. .. .. 20,000 0 0 Income and Expenditure Account .. .. 135 5 6 £70,967 2 0 £70,967 2 0 A. D. Park, F.1.A.N.Z., Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. Mortgage advances under the Appropriation Act, 1918, have been taken from audited copies of journal entries of the Otago District Land Office and from departmental figures, pending completion of the local audit of the Wellington District Land Office. —G. F. C. Campbell, Controller and Auditor-General.

B.— 1 TPT. IY].

LAND AND INCOME TAX DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1927. Expenditure. £ s. d. Income. £ s. d. To advertising, books, &c. .. .. .. 514 12 5 By Land-tax Account .. .. .. 1,195,199 18 6 Commission appointed under section 2 of Income-tax Account .. .. .. 3,407,357 2 10 Land and Income Tax Amendment Act, Interest and dividends .. .. 279 5 0 1925 .. .. .. .. 142 16 0 Hire of machines .. .. .. 43 15 8 Law-costs .. .. .. .. 45 6 9 Office requisites (including printing and stationery .. .. .. .. 2,702 19 9 Postages and telegrams .. .. 1,833 12 11 Rent .. .. .. .. 2,283 10 0 Repairs and renewals .. .. .. 190 17 5 Salaries .. .. .. .. 36,536 13 2 Services rendered by other Departments—■ Customs Department, collecting deposits 200 0 0 Post and Telegraph Department, receiving payment of tax .. .. .. 1,810 17 6 Public Works Department, cleaning and removal of rubbish .. .. 112 7 Telephone service .. .. .. 165 15 4 Travelling allowances and expenses .. 1,513 6 7 Valuation Department (contribution to) .. 8,947 3 5 Sundry items of expenditure .. .. 11 17 5 Permanent charges (special Acts) —Payment of interest under section 134, Land and Income Tax Act, 1923 .. .. 2,462 9 1 59,416 16 0 Depreciation on office furniture, fittings, mechanical appliances, and library .. 608 13 7 Refund of income-tax to the trustees in estate of Heini Matenga, authorized by Cabinet .. .. .. .. 689 18 2 Balance carried down .. .. .. 4,542,120 18 7 £4,602,836 6 4 £4,602,836 6 4 £ s. d. To Interest on capital .. .. .. 277 4 1 £ s. d. Excess of revenue over expenditure .. 4,541,843 14 6 By Balance brought down.. .. .. 4,542,120 18 7 £4,542,120 18 7 £4,542,120 18 7 (Percentage cost of collection of revenue, 1'256.) Note.—-The following charges are included for which the Department possesses no parliamentary appropriation : (1) Interest at ±1 per cent, on capital as at Ist April, 1926, £277 4s. Id. ; (2) rent of offices as assessed by Public Works Department, £2,222.

4—B. 1 [PT. IVJ.

B.—l [PT. IY].

LAND AND INCOME TAX DEPARTMENT—continued. Balance-sheet as at 31st March, 1927. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Capital .. .. .. .. 6,160 211 Office furniture and fittings .. 4,276 1 8 Sundry creditors — £ s. d. Additions during year .. 207 3 4 Outstanding expenses .. 10,320 10 10 Land-tax* .. .. .. 4,983 4 6 4,483 5 0 Income-tax* .. .. 11,932 6 9 Less transfers to Public 27,236 2 1 Works Department .. 102 1 0 Depreciation Reserve .. .. .. 2,645 10 0 Suspense Account for default assessments, &c. 150,000 0 0 4,381 4 0 Excess of revenue over expenditure .. 4,541,843 14 6 Less loss in Suspense .. 28 9 2 — 4,352 14 10 Library . . .. .. 226 12 3 Additions during year .. 12 14 6 239 6 9 Office appliances .. .. 1,657 9 0 Additions during year .. 214 14 6 1,872 3 6 Less Transfers, Post and Telegraph Department .. 26 8 0 1,845 15 6 Less loss in Suspense .. 21 12 0 1,824 3 6 6,416 5 1 Forms and stationery .. .. 1,120 18 2 Official stamps .. .. .. 4 10 11 Sundry debtors — Land-tax .. .. .117,370 1 11 Income-tax .. .. 320,682 16 3 Law-costs .. .. 395 5 0 438,448 3 2 Treasury Adjustment Account .. 4,259,130 13 7 Cash in hand, Post Office, 31st March, 1927— Land-tax .. .. 15,555 0 4 Income-tax .. .. 7,209 18 3 22,764 18 7 £4,727,885 9 6 £4,727,885 9 6 Contingent liability in respect of bills discounted by Bank of New Zealand, £44,346 14s. 3d. * Includes amounts paid in advance and overpayments, subject to adjustment. A. E. Fowler, Commissioner of Taxes. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —G. F. C. Campbell, Controller and Auditor-General.

B.—l TPT. IYI.

LAND FOR SETTLEMENTS ACCOUNT. Revenue Account for the Year ended 31st March, 1927. Dr. £ s d. Cr. £ s. d. To Interest on loans .. .. .. 354,525 1 5 By Accrued rents, &c. .. .. .. 405,162 0 0 Rebates of rents and interest .. .. 32,613 8 9 Accrued royalties .. .. .. 330 811 Remissions of rent .. .. .. 5,552 4 7 Accrued interest on sales of settlement land 25,836 811 Rents written off by Deteriorated Lands Com- Accrued interest on investments .. .. 5,245 15 2 mittees .. .. .. .. 215 11 1 Interest on amounts set aside under Section 47, Writings - off in Suspense — Irrecoverable Land for Settlements Act, 1925 .. .. 27,078 6 0 rents, &c. .. .. .. .. 16,704 9 5 Interest on capital expenditure, Hutt Valley Insurance premiums, rates, &c. .. .. 103 13 2 estates, under Hutt Valley Lands SettleInterest under section 208, Land Act, 1924 .. 203 18 4 ment Act, 1925 .. .. .. 8,302 7 11 Administration expenses .. .. .. 9,125 14 11 Miscellaneous .. .. .. .. 771 19 J Management charges on bonds and Consolidated Stock .. .. .. .. 322 19 10 Charges and expenses of raising loans .. 258 2 6 Stamp duty on transfers of Consolidated Stock 6 8 3 Reserve for depreciation on plant, &c. .. 239 11 6 Interest under section 13, Land Laws Amendment Act, 1926 .. .. .. 22,000 0 0 Interest on redemptions from Consolidated Fund—Ordinary Revenue Account .. 4,414 4 8 Land Purchase Controller — Expenses of Board — Travelling-expenses .. .. .. 280 19 3 Telephone services .. .. .. 25 10 0 Preliminary expenses .. .. .. 162 10 5 Salaries .. .. .. .. 1,341 1 2 Postages .. .. .. .. 18 7 7 Maintenance of fittings .. .. 0 13 9 Advertising expenses .. .. .. 4 7 6 Audit fees .. .. .. .. 30 0 0 Rent of offices .. .. .. 43 0 0 Miscellaneous .. .. .. .. 24 17 9 Land for Settlements expenses—Miscellaneous 706 10 10 Balance carried down .. .. .. 23,80319 4 £472,727 6 0 £472,727 6 0 £ s. d. £ s. d. To Adjustment on account previous years .. 23,646 0 8 By Balance brought down .. .. .. 23,803 19 4 Balance .. .. .. .. 132,791 19 10 Balance from previous years'accounts .. 132,634 1 2 £156,438 0 6 £156,438 0 6

B.—l- [PT. IYI.

LAND FOR SETTLEMENTS ACCOUNT—continued. Balance-sheet as at 31st March, 1927. Liabilities. Assets. Capital— £ s. d. £ s. d. Sundry estates £ s. d. £ s. d. Loan Account .. .. 8,370,428 18 7 Leased .. .. 8,609,165 2 5 Loans redeemed from Con- Unleased .. .. 262,299 17 5 solidated Fund .. 112,400 0 0 8,871,464 19 10 Crown land included in Unpaid purchase price (not estates .. 208,428 0 0 yet payable)— Sales of Crown land .. 1,772,587 14 0 Sales of settlement land .. 440,119 19 9 10,463,844 12 7 Sales of Crown land .. 260,114 310 Sundry creditors, for interest on loans .. 995 0 0 Buildings .. .. 86,349 14 6 Deposits by lessees of Crown land under sec- 786,583 18 1 tion 208, Land Act, 1924 .. .. .. 7,445 6 1 Hutt Valley estates — Unpaid miscellaneous services, Clifton Estate .. 837 13 0 Cost of purchase .. 158,743 1 3 Interest on redemptions from Consolidated Cost of roading .. .. 30,496 4 3 Fund .. .. .. .. .. 28,051 6 10 Incidental expenses 2,787 15 5 Interest on loans accrued but not due .. 102,579 9 0 Interest on capital expendiPayments in advance— ture .. .. .. 14,088 2 11 Rents .. .. .. .. .. 4,216 17 II Interest on sales of settlement land .. 37 4 7 206,115 3 10 Principal instalments on sales of Crown land 714 0 5 Less sales of land .. 109,585 10 0 Principal instalments on buildings .. 79 13 1 96,529 13 10 Principal instalments on sales of settlement Te Wera Estate .. .. .. .. 67,320 3 3 land .. .. .. . . .. 353 7 9 Plant and machinery .. .. .. 3,835 0 0 Sundry creditors— Furniture and fittings, Land Purchase Board .. 27 0 0 Clifton Estate .. .. .. .. 338 15 2 Mechanical office appliances Land Purchase Miscellaneous .. .. .. .. 20,814 7 2 Board .. .. .. .. .. 23 0 0 Suspense Account, Teviot Estate .. .. 118 9 7 Stock of fencing-material on hand .. .. 64 2 6 Suspense Account —Credit to be allocated in Clifton Estate — accordance with Hutt Valley Lands Settle- Stock and implements .. .. .. 11,967 11 1 ment Act, 1925 .. .. .. .. 6,013 17 4 Improvements .. .. .. .. 2,994 14 10 Rents written oft Suspense Account .. .. 18,640 12 10 Working Suspense .. .. .. 18,094 16 3 Rents due but not accrued .. .. .. 106,865 711 Opening up Crown lands for settlement (amount Depreciation Reserve .. .. .. 1,055 7 6 set aside, including interest under section 47, Reserve Account, including unexpended load- Land for Settlements Act, 1925) .. .. 628,818 9 3 ing for roads, &c. .. .. .. 1,908,038 3 8 Hutt Valley Lands Settlement Account .. 115,599 7 4 Balance of Revenue Account .. .. 132,791 19 10 Sundry debtors for —■ Rents, &c. .. .. 106,536 14 3 Less reserve for irrecoverable rents .. .. 2,500 0 0 — 104,036 14 3 Principal instalments on sales of Crown land .. 11,093 10 6 Principal instalments on sales of settlement land.. .. .. .. .. 7,563 8 I Interest on sales of Crown land .. .. 2,596 4 9 Interest on sales of settlement land .. 3,504 5 6 Principal instalments on buildings .. .. 3,896 18 0 Royalties .. .. .. .. 169 15 5 Interest on investments .. .. .. 1,852 7 11 Insurance premiums, rates, &c. .. .. 92 15 6 Sales of stock, Teviot Estate .. .. 368 1 8 Miscellaneous .. .. .. .. 944 111 Postponements— Rents .. .. .. 72,646 6 9 Principal instalments .. 1,090 9 4 73,736 16 1 Interest accrued but not due .. .. 5,714 18 7 Rents writen off Suspense Account .. .. 18,640 12 10 Revaluation Board Determinations— Reductions in capital value 610,056 19 5 Rents written off .. 89,995 8 8 Rents remitted .. .. 76,148 3 4 Revaluation committees' expenses .. .. 7,405 8 I 783,605 19 6 Investment in Public Debt Redemption Account 1,019,239 10 2 Cash in Public Account .. 21,515 2 4 Imprests outstanding .. 837 13 0 Investments Account .. 141,100 0 0 163,452 15 4 £12,803,831 12 3 £12,803,831 12 3 J. B. Thompson, Under-Secretary for Lands. 23rd August, 1927. , J. H. O'Donnell, Controller of Accounts. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. The following comments are appended :■ —• (1) The accounts do not bear the full interest charge as required by section 13 Land Laws Amendment Act, 1926. (2) No charge for interest and depreciation of buildings has been made against the Clifton Estate. (3) The Reserve Account (£1,908,038) should be dissected to show its composition. (4) There is no authority of law for off-setting of Sinking Funds created under the New Zealand Stateguaranteed Advances Act, 1909, against the liability to Consolidated Fund for the redemption of loans under the Repayment of Public Debt Act, 1925. (5) There is no statutory authority for the inclusion in the accounts of the liability of £112,400 for loans redeemed from Consolidated Fund ordinary Revenue Account and interest thereon. Note. —Comments Nos. 4 and 5 refer to the accounts for 1926-27 only. The Finance Act, 1927, now contains provisions which will legalize these transactions. G. F. C. Campbell, Controller and Auditor-General.

b.—i rpT. ivi.

LANDS AND SURVEY DEPARTMENT—GENERAL ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1927. Receij>ts. £ s. d. Payments. £ 8. d. Territorial revenue, rents, &c. .. .. 185,690 13 11 j Territorial revenue, refunds of rents, &c. .. 4,871 18 4 Lands and Survey Vote — Credits-in-aid under I Lands and Survey vote — Salaries and continsection 22 of the Appropriation Act, 1923 .. 120,507 7 4 ; geneies and expenses of the Lands and Survey Registration and other fees— I Department .. .. .. 289,870 8 8 Animal Protection and Game Act, £ s. d. Registration and other fees — £ s. d. 1921-22 .. .. .. 39 15 0 Refunds of Crown-grant fees .. 6 2 1 Crown-grant fees .. .. 748 19 3 Refunds of fees under TimberFees under Timber - floating Act, floating Act, 1908 .. .. 6 0 0 1908 ...... 29 10 0 12 2 1 818 4 3 Miscellaneous ordinary revenue — Miscellaneous Revenue—Rates under Hauraki Refund of amount received in previous year on Plains Amendment Act, 1922, section 5 (3) .. 4 0 5 account repayment of advances .. .. 75 0 0 Interest on Public Moneys— £ s. d. Unauthorized expenditure— Interest on advances for lime and Payment of compassionate allow- £ s. d. grass-seed .. .. .. 13 16 11 ance .. .. .. 84 0 0 Interest on advances under village Payment for river-protection works 40 0 0 homestead scheme .. 65 13 9 i — 124 0 0 On amount paid from Consolidated Disbursements under special Acts of Fund for compensation under j the General Assembly— Education Reserves Amend- j Land Act, 1924, section 83 (3) .. 335 0 0 ment Act, 1924 .. 76 2 5 J Hauraki Plains Amendment Act, — 155 13 1 | 1922, section 4 (5) .. .. 917 9 9 Recoveries on account of expenditure ! 1,252 9 9 of previous years — Balance transferred t Treasury Adjustment Sale of— Account .. .. .. .. 12,644 5 2 Surplus and obsolete stores, &c. 22 2 6 Motor-cars .. .. .. 44 1 0 Office furniture and fittings .. 13 4 0 Typewriters .. .. 5 17 0 Repayment of advances for purchase of grass-seed.. .. 24 8 8 Recovery of cost of improvements, Otago University Reserves .. .. .. 69 6 0 Recovery of depreciation on Parrett tractor .. . . 155 14 2 Refund of cost of repairs to motor-car .. .. 5 17 0 340 10 4 Recoveries of the Consolidated Fund — Education Reserves Amendment Act, 1924, section 3 (1) .. .. .. .. 600 0 0 Reserves and other Lands Disposal and Public Bodies' Empowering Act, 1925, sections 15 and 16 (2) .. .. .. .. 733 14 8 £308,850 4 0 £308,850 4 0 Revenue Account for the Year ended 31st March, 1927. Administration charges— £ s. d. £ s. d. Advertising .. .. .. .. 3,988 2 9 Accrued interest on sales Crown land .. .. 12,437 18 11 Cost of inspection of Crown and settlement Accrued rent .. .. ~ .. 221,118 19 3 lands .. .. .. .. .. 11,493 6 3 Accrued royalties .. .. .. .. 17,271 8 2 Costs of surveys .. .. .. .. 23,624 9 7 Administration expenses from other funds .. 30,217 7 7 Depreciation .. .. .. .. 3,401 15 0 Crown-grant fees, &c. .. .. .. 762 6 2 Grants and subsidies —Miscellaneous expenses Interest under section 3 (5), Education Reserves incidental to the administration of Crown Amendment Act, 1924 .. .. .. 144 7 1 lands .. .. .. .. .. 23,174 5 9 Lease, license, transfer, and other fees.. .. 2,826 12 8 Land Board fees and expenses .. .. 4,348 311 Miscellaneous office fees .. .. .. 5,444 1 3 Maintenance and upkeep of — Miscellaneous receipts .. .. .. 480 12 3 Office equipment and furniture .. .. 390 0 5 Miscellaneous services, &c., for other Depart,-Motor-vehicles .. .. .. •• 2,299 311 ments .. .. .. .. .. 76,685 15 7 Office fittings and requisites .. .. 5,182 18 6 Residue of revenue from mining district land Office expenses .. .. .. •• 7,205 11 0 occupation leases under Land Act, 1924, seePostages, telegrams .. .. •• 4,098 12 11 tion 317 (3) .. .. .. •• 861 2 4 Rent of offices .. .. •• 11,128 13 9 Salaries and allowances .. .. 188,083 0 9 Telephone services .. .. .. 1,379 12 11 Travelling allowances and expenses .. 5,785 5 6 Charges on rents, &c.— Interest under section 20, Discharged Soldiers Settlement Amendment Act, 1923 .. 1,301 5 0 Irrecoverable rents, &c. .. .. .. 3,236 5 0 Loan repayments, principal and interest — Local Bodies' Loans Act, 1908, section 76 .. 10,479 7 9 Land for Settlements Act, 1925, section 47.. 5,995. 3 11 Rates, due on unoccupied Crown lands under Hauraki Plains Amendment Act, 1911, section 4 (5) .. .. ■ ■ • • 917 9 9 Rebates .. .. •• •• 8,785 10 1 Remissions of rent and interest .. .. 3,903 13 9 Remissions and reductions of rent under Deteriorated Lands Act, 1925 .. •• 18,360 12 0 Special roading districts .. .. • ■ 10 Thirds, fourths, and halves .. .. 11,286 14 10 Balance carried down .. .. , 7,704 19 5 £368,250 11 3 £368,250 11 3 £ s. d. £ s. d. Interest on capital .. .. .. •• 2,029 13 6 Balance brought down .. .. .. 7,704 19 5 Balance .. .. • • • • • • 5,675 511 £7/704 19 5 £7,704 19 5 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.—l [PT. IVI.

LANDS AND SURVEY DEPARTMENT—GENERAL ACCOUNT—continued. Balance-sheet as at 31st March, 1927. Liabilities. Assets. Capital— £ s. d. £ s. d. Land— £ s. d. £ s. d. Interest-bearing .. 49,642 13 0 Leased .. .. 5,393,897 14 4 Non-interest-bearing .. 7,053,054 5 6 Unleased .. .. 1,573,292 18 11 7,102,696 18 6 6,967,190 13 3 Discharged Soldiers Settlement Account (merged Unpaid purchase-price not yet interests under section 20, Discharged Soldiers payable— Settlement Amendment Act, 1923) .. 27,955 15 0 Buildings .. .. 7,053 12 5 Public Works Fund .. .. .. 291 17 6 Improvements .. .. 738 12 6 Sundry creditors— 7,792 4 11 Principal instalments under section 20, Dis- Plant on Kapiti Island— charged Soldiers Settlement Amendment Buildings .. .. 530 0 0 Act, 1923 .. .. .. .. 376 15 8 Machinery and equipment 143 10 0 Interest under section 20, Discharged Soldiers 673 10 0 Settlement Amendment Act, 1923 .. 1,484 18 2 Machinery and instruments .. .. 21,736 0 6 Unpaid miscellaneous services .. .. 3,332 5 0 Motor-vehicles .. .. .. .. 2,156 8 3 Miscellaneous .. .. .. .. 2,433 13 3 Bicycle .. .. .. .. .. 20 0 0 Payments in advance— .. .. .. Furniture and fittings .. .. .. 18,035 18 4 Rents .. .. .. .. .. 10,085 7 2 Lithographs .. .. .. .. 27,912 19 4 Royalties .. .. .. .. 15 15 3 Advances — £ s. d. Interest on sales of Crown land .. .. 39 0 5 Grass-seed and road access 4,518 0 7 Miscellaneous office fees .. .. ... 9 4 8 Kauri-gum .. .. 5,000 0 0 Rents, &c., charged in advance .. .. 65,201 9 6 9,518 0 7 Depreciation reserve .. .. .. 13,219 13 3 Payments out of Consolidated Fund on account Writings-off in Suspense .. .. .. 3,721 19 4 of compensation for improvements .. 2,748 14 4 Treasury adjustment .. .. .. 89,531 14 0 Suspense Account (cost of providing access) .. 17 19 6 Revenue Account — £ s. d. Sundry debtors — £ s. d. General Account ... 5,675 511 Rents .. .. .. 93,148 16 2 Thermal Springs District Act, * Less reserve for irrecoverable 1910 .. .. .. 8,312 2 3 rents .. .. 1,000 0 0 Mining District Land Occupa- 92,148 16 2 tion .. .. .. 1,721 18 11 Royalties .. .. .. .. 5,875 6 7 15,709 7 1 Principal instalments on buildings .. .. 934 3 8 Interest on sales of land .. .. .. 4,933 111 Interest on advances .. .. .. 77 13 3 Miscellaneous office fees .. .. .. 731 10 8 Miscellaneous .. .. .. .. 4,919 8 11 Postponements—Rents .. .. .. 15,212 311 Preliminary expenses Kauri-gum Control Board 34 5 9 Sundry debtors outstanding (amounts accrued but not yet due) — Royalties .. .. .. .. 118 0 0 Interest on sales, &c. .. .. .. 3,262 1 9 Unexpired railway season-tickets .. .. 355 0 0 Losses in suspense .. .. .. 3,721 19 4 Revaluation Board determinations— Reductions in capital value .. .. 100,762 2 4 Remissions of rent .. .. .. 18,946 11 6 Rent written off .. .. .. 10,998 19 3 Committee expenses .. .. .. 5,160 210 Cash in suspense .. . . .. .. 25 8 10 Local bodies' deposit accounts of sundry Receivers of Land Revenue — Mining district land occupation £ s. d. rents .. .. .. 1,771 3 6 Cash in Public Account— Thermal Springs District Act, 1910, Deposit Account .. .. 8,315 4 7 10,086 8 1 £7,336,105 13 9 £7,336,105 13 9 Contingent Liability.—£2,ooo, being balance 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. 31st October, 1927. J. H. O'Donnell, Controller of Accounts. 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, subject to the above departmental notes. The following comments are appended : (1) In the case of the District Land Offices of North Auckland, Auckland, Taranaki, Wellington, the departmental figures have been accepted pending the completion of the examination by the Audit Inspectors. (2) Expenditure under the New Plymouth Endowment Act, 1874, totalling £4,153 lis. 3d., 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) Separate capital liability bearing interest and sinking-fund charges is not shown for expenditure in Crown lands under the Maori Land Settlement Act, 1905.— G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IV].

LANDS AND SURVEY DEPARTMENT—continued. THERMAL SPRINGS DISTRICT ACCOUNT. Bevenue Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. £ s. d. To Balance carried down .. .. 1,905 6 1 By Accrued rent .. .. .. J, 905 6 1 Proportion of rents disbursed— Balance brought down .. .. 1,905 6 1 Rotorua Borough Council .. .. 1,882 10 8 Balance from previous year .. .. 7,977 6 4 Waiariki Maori Land Board .. .. 37 19 6 Adjustment on account previous year .. 350 0 0 Balance carried forward .. .. .. 8,312 2 3 £10,232 12 5 £10,232 12 5 MINING DISTRICT LAND OCCUPATION LEASES. Revenue Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. £ s. d. To Balance carried down .. .. .. 1,645 17 4 By Accrued rents .. .. .. .. 1,645 17 4 Proportions of rents disbursed— Balance brought down .. .. .. 1,645 17 4 Territorial revenue .. .. .. 861 2 4 Balance brought forward from previous year .. 1,798 5 7 Local bodies .. .. .. .. 861 1 8 Balance carried forward .. .. .. 1,721 18 11 £3,444 2 11 £3,444 2 11 HUTT VALLEY LANDS SETTLEMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1927. Receipts. £ s. d. Payments. £ s. d. To Rents .. .. .. .. .. 3,593 19 6 By Temporary transfers of cash under section 40, Sales of land .. .. .. .. 28,076 15 0 Public Revenues Act, 1926 .. .. 5,000 0 0 Interest on sales.. .. .. .. 454 7 4 Balance in Public Account as at 31st March, Interest received on temporary transfers of 1927 .. .. .. .. .. 27,170 11 5 cash under section 40, Public Revenues Act, 1926.. .. .. .. .. 45 9 7 £32,170 11 5 £32,170 11 5 Revenue Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. £ s. d. To Transfers to Land for Settlements Liability By Accrued interest .. .. .. .. 1,703 19 9 Account .. .. .. .. 3,417 12 9 Accrued rent .. .. .. .. 1,668 3 5 Interest on surplus funds .. .. .. 45 9 7 £3,417 12 9 £3,417 12 9 Balance-sheet as at 31st March, 1927. Liabilities. Assets. £ s. d. Land for Settlements Account— £ s. d. £ s. d. Debtors for sales of land (not yet payable) .. 79,736 13 8 Capital— Debtors for principal instalments on sales .. 2,591 19 0 Balance, Ist April, 1926 .. 10,960 0 0 Debtors for interest on sales .. .. .. 843 7 2 Add sales for year .. .. 98,625 10 0 Debtors for rent .. .. .. .. 623 110 109,585 10 0 Interest accrued but uncharged .. .. 310 10 2 Land for Settlements Account— Temporary transfer of cash under section 40, Revenue— Public Revenues Act, 1926 .. .. .. 5,000 0 0 Balance, Ist April, 1926 .. 2,596 4 7 CashinPublic Account at 31st March, 1927 .. 27,170 11 5 Transferred from Revenue Account .. .. .. 3,417 12 9 6,013 17 4 Sundry creditors —Amounts paid in advance— Principal on sales .. .. 647 6 2 Interest on sales .. .. 29 9 9 676 15 11 £116,276 3 3 £116,276 3 3 J. B. Thompson, Under-Secretary for Lands. 23rd August, 1927. J. H. O'Donnell, Controller of Accounts. Note. —This account is included in Land for Settlements Account. (See page 28.)

B.—l [PT. IY].

LANDS AND SURVEY DEPARTMENT —continued. ROTORUA COLLEGE AND GRAMMAR SCHOOL ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1927. Receipts. Payments. £ s. d. Balance, Ist April, 1926 — £ s. d. £ s. d. Refunds of rents .. .. .. .. 31 0 0 Cash in Public Account.. .. 1,495 17 0 Sundry creditors .. .. .. .. 30 0 0 Cash in Investment Account .. 4,700 0 0 Payments under section 12 (2) (a) of the Reserves, 6,195 17 0 &c., Act, 1926 .. .. .. .. 936 0 0 Rents .. .. .. .. .. 1,066 7 9 Balance, 31st March, 1927 — £ s. d. Interest on investments .. .. .. 221 0 0 Cash in Public Account .. 2,426 12 9 Annual instalments of amount overpaid to Second- Cash in Investment Account .. 4,700 0 0 ary Education Deposit Account—Auckland Pro- 7f 126 12 9 vincial District .. .. .. .. 640 8 0 £8,123 12 9 £8,123 12 9 Revenue Account for the Year ended 31st March, 1927. £ s. d. £ s. d. Rents paid into Public Account after 18th December, Accrued rents .. .. .. 1,136 9 4 1926, due to Rotorua High School Board under Interest on investments .. .. .. 221 0 0 section 12 (2) (b) of the Reserves and other Lands Disposal Act, 1926 .. .. .. .. 284 4 11 Rents outstanding on 18th December, 1926, taken over by Rotorua High School Board .. .. 266 9 3 Balance transferred to accumulated funds .. 806 15 2 £1,357 9 4 £1,357 9 4 Balance-sheet as at 31st March, 1927. Liabilities. £ s. d. Assets. £ s. d. Accumulated funds, to be disbursed under section Overpayment to Secondary Education Deposit 12 (2) (a) of the Reserves, &c., Act, 1926, for the Account, Auckland Provincial District (being erection of a secondary school at Rotorua — repaid by annual instalments) .. 3,842 8 0 £ s. d. Interest accrued but not due on investments .. 29 17 6 Balance, Ist April, 1926 .. 10,843 18 2 Cash in Public Account, 31st March, 1927 .. 2,426 12 9 Transferred from Revenue Ac- Cash in Investment Account, 31st March, 1927 .. 4,700 0 0 count .. .. .. 806 15 2 11,650 13 4 Less payments under section 12 (2) (a) of the Reserves, &c., Act, 1926.. .. .. 936 0 0 10,714 13 4 Rents payable to Rotorua High School Board .. 284 411 £10,998 18 3 £10,998 18 3 J. B. Thomson, Under-Secretary for Lands. 10th October, 1927. J. H. O'Donnell, Controller of Accounts. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the unaudited copies of journal entries of the District Lands Office, Auckland, and correctly state the position as disclosed thereby. Gr. F. C. Campbeli., Controller and Auditor-General,

B.—l PT. IV

MAIN HIGHWAYS ACCOUNT. CONSTRUCTION FUND. Income and Expenditure on Capital Account for the Year ended 31st March, 1927.

s—B. 1 [PT. IV].

Total since I , Total since Government Ordinary Main Total for Year , Declaration of TvrnuF Government Ordinary Main Total for Year Declaration of EXPENDITUttJi. Soads. Highways. 1926-27. I Main Highways j * Roads. Highways. 1926-27. > Main Highways I (9/6/24). J - (9/6/24). • I ; I U I J J To Net expenditure on construction and improvement of main highways, By Recoveries on account of expenditure of including cost of administration by Public Works Department and previous years - accident compensation Highway District— £ s. d. £ s. d. £ s. d. £ s. d. Highway District — i £ s. d. £ s. d. £ s. d. £ s. d. ! No. 2 .. .. .. .. ,. .. .. 6 0 0 No 1 .. .. 28,148 1 6 20,322 18 8 48,471 0 2 142,484 29 No. 4 .. .. .. .. 194 .. 194 288 No* 2 .. .. 32,219 Oil 60,799 15 4 93,018 16 3 178,023 14 3 No. 12 .. .. .. 0 19 0 .. 0 19 0 0 19 0 No 3 .. .. 30,010 9 0 6,008 15 3 36,019 4 3 54,252 16 10 No. 13 .. .. .. .. .. 102 0 0 102 0 0 102 0 0 No 4 .. .. .. . 25,767 4 1 7,281 16 2 33,049 0 3 130,706 3 7 j— No. 5 .. .. .. 2,280 17 6 24,547 9 2 26,828 6 8 ) 62,111 15 11 I 2 8 4 102 0 0 104 8 4 111 7 8 No. 6 .. .. .. 25,723 8 11 2,862 4 5 28,585 13 4 j 75,449 5 10 Receipts under section 15, Finance Act, 1923, from Public Works Fund, No! 7 .. .. .. 30,506 17 3 26,539 5 10 57,046 3 1 150,771 7 1 ! General Purposes Account* .. .. .. .. .. 200,000 0 0 626,000 0 0 No. 8 .. .. .. 7,439 1 7 11,168 0 9 18,607 2 4 40,385 8 6 Loans raised under Main Highways Act, 1922 — No. 9 .. .. .. 30,559 19 9 55,780 7 1 86,340 6 10 130,962 111 Consolidated stock .. .. .. .. .. .. .. ! 542,007 14 0 No. 10 .. .. .. 2,605 8 1 19,213 8 3 21,818 16 4 31,881 9 5 Debentures.. .. .. .. .. .. .. 100,000 0 0 100,000 0 0 No. 11 .. .. .. 2,432 13 11 2,602 10 7 5,035 4 6 9,317 11 11 alance, excess of expenditure over income, carried to general balance- 273,758 7 6 No. 12 .. .. .. 21,059 13 10 630 14 8 21,690 8 6 70,194 11 4 sheet No. 13 .. •• 36 15 0 12,983 4 5 13,019 19 5 56,820 S 10 No. 14 .. .. .. 1,996 9 10 17,338 14 9 19,335 4 7 20,331 17 8 No. 15 .. •• 3,745 3 8 3,745 3 8 6,715 5 1 No 16 .. .. .. 5,489 3 8 1,471 6 7 6,960 10 3 30,051 19 8 No 17 . .. .. 30,267 10 1 3,551 12 10 33,819 2 11 34,965 1 6 No. 18 .. .. .. 6,040 15 0 14,43117 6 20,472 12 6 23,233 15 11 282,583 9 11 291,27? 5 11 573,862 15 10 1,248, 658 18 0 Balance, being excess of income over expenditure, carried to general balance-sheet .. 19,460 3 8 573,862 15 10 1,268,119 1 8 j 573,862 15 10 1,268,119 1 8 I * Interest on these amounts is paid from Consolidated Fund.

B.—l [Pt. IY]

MAIN HIGHWAYS ACCOUNT— continued. REVENUE FUND. Income and Expenditure Account for the Year ended 31st March, 1927.

Total since i , Total since ! Government I Ordinary j Total for Inception of Main Total for Inception of Main EXPENDITURE. I Roads. i Main Highways. | Year 1926-27. Highways Act, 1922 J j 1 ' 1 ear 1926-27. Highways Act, 1922, to 31/3/27. | J | to 81/3/27. To Net expenditure on maintenance of main highways :— Highway District — £ s. d. £ s. d. £ s. d. £ s. d. By Income from — No 1 ■■ 3,994 6 3 16,968 6 9 20,962 13 0 48,865 2 6 Interest from investments of— £ s. d. No' 2 • •• •• 4 > 647 18 3 42,051 16 4 46,699 14 7 75,138 18 6 Construction Fund .. .. .. .. 2,581 14 8 No' 3 . •• 16,316 7 7 4,199 7 1 20,515 14 8 42,211 7 6 Revenue Fund .. .. .. .. 32,037 0 8 £ s. d. £ s. d. No! 4 .. •• •• 15,112 10 0 6,580 18 10 21,693 8 10 38,403 11 l| 34,618 15 4 88,336 6 2 No. 5 .. .. 5,707 19 8 36,197 19 7 41,905 19 3 83,678 6 2 j Interest from local bodies on plant purchased on their behalf .. 1,774 2 7 1,895 0 9 No. 6 .. .. .. 8,281 8 9 5,107 1 0 13,388 9 9 36,098 16 5 Motor-registration licenses fees and fines (section 24, Motor-vehicles No. 7 .. .. .. 11,833 0 0 24,405 8 11 36,238 8 11 64,188 11 10 Act, 1924).. .. .. .. .. .. .. 283,963 9 1 630,180 0 11 No. 8 .. .. .. 5,899 9 10 21,758 5 1 27,657 14 11 47,967 17 7 Recoveries on account of expenditure of previous years —Ordinary No. 9 .. .. .. 7,298 17 5 23,905 18 10 31,204 16 3 61,221 5 1 main highways .. .. .. .. ..... 28 12 0 28 12 0 No. 10 .. .. .. 1,542 1 3 22,784 16 2 24,326 17 5 48,955 9 10 Rent of and tolls from ferries .. .. .. .. •• 712 2 8 1,781 10 6 No. 11 .. .. .. 18,269 9 9 8,736 4 6 27,005 14 3 45,699 1 5 Tire-tax (sections 13 and 14, Main Highways Act, 1922) .. .. 188,450 6 1 824,042 8 1 No. 12 .. .. .. 35,671 17 8 .. 35,671 17 8 82,010 13 11 Transfer from Consolidated Fund (section 14, Main Highways Act, No. 13 .. .. .. 1,491 4 3 12,731 3 1 14,222 7 4 28,447 1 2 1922) .. .. .. .. .. .. .. 35,000 0 0 105,000 0 0 No. 14 .. .. .. 1,708 5 8 16,112 17 10 17,821 3 6 31,355 1 3 Balance, being excess of expenditure over income, carried to general No. 15 .. .. '.. .. 17,410 6 4 17,410 6 4 38,435 3 6 balance-sheet .. .. .. .. .. 2,542 10 11 No. 16 .. .. .. 3,345 4 9 5,075 15 1 8,420 19 10 12,558 0 5 No. 17 .. .. .. 63 3 0 12,819 8 3 12,882 11 3 20,687 1 1 No. 18 .. .. .. 507 13 7 20,224 19 5 20,732 13 0 35,919 19 0 141,690 17 8 297,070 13 1 438,761 10 9 841,841 8 3 Abolition of toll-gates (section 20, Finance Act, 1925) .. .. 1,807 0 0 8,537 14 7 Accident compensation .. .. .. .. .. .. 16 19 5 178 16 7 Administration and supervision expenses, including salaries and travellingexpenses of Public Works officers, printing, stationery, postages, and miscellaneous expenses .. .. .. .. .. 25,597 9 4 46,684 8 4 Charts and exnenses of raisins' loans ' for the y ear 1926 ~ 27 ■ • ■ • 210 0 6 '( 40 017 14 6 ana expenses ot raismg loans for the yeaf ig25 _ 26 42,007 14 0 ) 14 0 Commission on collection of motor-registration fees by Postal Department 8,884 14 0 19,075 0 6 Depreciation of furniture, fittings, &c. .. .. .. .. 38 2 3 89 3 1 Erection of signposts (subsidies to) on County boundaries .. .. 234 1 8 234 1 8 Expenses of District Councillors, attending District Council meetings and annual conference .. .. .. .. .. .. 92 5 6 92 5 6 Fees and travelling-expenses of members of the Main Highways Board, other than Government members .. .. .. .. 1,428 18 6 4,637 19 6 Interest on loans, recoupment to Consolidated Fund (section 4, Finance Act, 1919) .. .. .. .. .. .. .. 27,524 9 3 44,029 2 9 Management charges of consolidated stock on account of Construction Fund .. .. .. .. .. .. .. 28 11 7 28 11 7 Miscellaneous expenses (advertising, maps, rent of halls, traffic tallies, transport of metal, samples, &c.) .. .. .. .. 458 1 11 874 8 1 547,089 18 8 1,008,520 14 11 Balance, being excess of income over expenditure, carried to general balance-sheet .. .. .. .. .. .. | .. 642,743 3 6 £547,089 18 8 £1,651,263 18 5 f £547,089 18 8 j£l,651,263 18 5

B.—l [Pt. IV!.

MAIN HIGHWAYS ACCOUNT— continued. General Balance-sheet as at 31st March, 1927.

TTATtTTTTTTie Revenue ! Construction Tntal assets I Revenue i Construction T . , LIABILITIES. Fimd Fund lotal. ASbJilb. . Fund. Fund. lotal - i _ | Accumulated Construction Fund — £ s. d. £ s. d. £ s. d. £ s. d. Cash in Public Account — £ s. d. £ s. d. £ s. d. Balance at 31/3/26 .. .. .. .. .. 251,210 17 2 At call .. .. .. .. .. 100,039 7 5 65,559 10 6 165,598 17 11 Excess of expenditure, 1926-27 .. .. £273,758 7 6 Invested temporarily until required .. 652,900 0 0 5,000 0 0 657,900 0 0 Less " Cost of raising loans," 1925—26, Sundry debtors .. .. .. .. 12,161 16 4 47,435 16 7 59,597 12 11 chargeable to revenue .. •• 42,007 14 0 Motor-registration fees in hands of Postal Depart231,750 13 6 ment .. .. .. .. .. 78,693 10 0 .. 78,693 10 0 .. 19,460 3 8 i 19,460 3 8 Tire-tax in hands of Customs Department .. 7,792 15 1 .. 7,792 15 1 Interest due and accrued .. .. .. 11,370 16 6 .. 11,370 16 6 Accumulated Revenue Fund — ! Stocks of material, tools, &c. .. .. 5,612 12 8 22,471 2 6 28,083 15 2 Balance at 31/3/26 .. .. .. .. -• •• 645,285 14 5 .. Stocks, &c., deficits, Suspense Account .. 30 0 0 54 16 11 84 16 11 Less excess of expenditure over income for 1926-27 .. .. .. 2.542 10 11 .. •• Roadmen's cottages, huts, and road buildings generally .. .. .. .. 2,487 5 0 3,740 2 6 6,227 7 6 642,743 3 6 .. 642,743 3 6 Furniture, fittings, &c. — £ s. d. Sundry creditors .. .. .. •• •• •• -• 109,384 4 7 124,746 8 5 234,130 13 0 Expenditure to 31/3/27 .. 600 5 8 Interest accrued on loans .. .. .. •• .. .. 3,319 14 11 .. 3,319 14 11 | Depreciation, sales, &c., to 1927—28 motor-registration fees — • 31/3/27 .. .. 88 6 3 Received during 1926— 27 .. .. .. .. .. •• 188,500 0 0 .. 188,500 0 0 511 19 5 .. 511 19 5 Writings -off in Suspense .. .. .. .. .. .. 30 0 0 54 16 13 84 16 11 Plant and equipment — For Main Highways Board — Expenditure to 31/3/27.. 29,576 3 2 Less depreciation charged to works, and transfers 2,188 12 6 ■ 27,387 10 8 .. 27,387 10 8 Purchased for local bodies — Expenditure to 31/3/27.. 54,713 1 0 Less repayments of principal — Paid .. £9,434 14 10 Due .. 288 16 3 ! 9,723 11 1 44,989 9 11 .. 44,989 9 li 943,977 3 0 144,261 9 0 1,088,238 12 0 943,977 3 0 144,261 9 0 1,088, 238 12 0 J. J. Gibson, Accountant, Public Works Department. F. W. Furkert, Chairman, Main Highways Board. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit and correctly state the position as disclosed thereby, except that an amount of £42,007 14s. representing charges and expenses of raising loans, which was properly expended from the Construction Fund in the year 1925-26, has now been erroneously included in the expenditure of the Revenue Fund. The transfer of this expenditure from the Construction Fund to the Revenue Fund is contrary to law. — G. F. C. Campbell, Controller and Auditor-General. Note. — It was considered that sufficient authority for the transfer to the Revenue Fund of the charge of £42,007 14s. for costs of raising loans existed in section 15 (1) (d) of the Main Highways Act, 1922. As it has since been held that this section is not applicable, Treasury has concurred with the Department that legislation should be asked for to cover the transaction. R. E. Hayes, Secretary to the Treasury.

B.—l [PT. TV].

MENTAL HOSPITALS DEPARTMENT. Institutional Accounts for the Year ended 31st March, 1927.

Auckland. Ohristcnurch. j Dunedin. Hokitika. Nelson. Porirua. Tokanui. Totals. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Salaries .. .. .. •• .. 29,935 10 0 33,539 8 1 44,449 14 10 12,924 9 4 13,699 18 2 41,325 14 8 13,853 17 1 189,728 12 2 Official visitors .. • • ■ • • • .. 52 10 0 25 4 0 23 2 0 10 10 0 ., 16 16 5 .. 128 2 5 Advertising, books, &c. .. .. .. .. 2 12 9 7 10 7 20 18 0 907 816 2 10 11 0 14 0 51 8 4 Bacteriological research .. .. .. .. 5 5 0 1 8 0 0 15 0 .. 0 16 0 20 18 6 1 11 6 30 14 0 Bedding and clothing .. .. .. .. 5,314 1 0 4,933 19 10 6,698 0 5 796 6 4 1,689 10 6 8,509 9 11 1,327 1 10 29,268 9 10 Buildings, repairs, &c. .. .. .. .. 2,833 10 10 1,977 2 4 3,782 2 9 596 7 7 2,846 19 9 5,729 0 0 2,911 13 10 20,676 17 1 Dental services .. .. .. .. .. 10 3 0 98 17 7 95 7 6 1 2 6 7 16 1 108 16 9 .. 322 3 5 Farm-produce consumed .. .. .. .. 3,110 2 3 5,681 12 8 7,500 14 1 608 13 4 2,160 0 0 3,893 18 0 4,189 5 9 27,144 6 1 Fencing, draining, and roading .. .. .. 5 19 9 4 8 11 81 6 11 0 14 0 .. ; 39 10 0 10 4 10 142 4 5 Freights and cartages .. .. .. .. 44 6 6 95 1 7 I 212 13 4 53 16 6 128 11 3 77 5 6 97 18 10 709 13 6 Fuel and light, water, &c. .. .. .. 4,937 14 9 4,945 12 1 j 5,001 8 11 1,033 3 6 1,998 17 8 I 5,434 1 10 1,375 6 11 24,726 5 8 Funeral expenses .. .. .. .. 88 10 11 69 11 0 45 0 0 8 12 10 28 0 0 54 15 0 81 18 6 376 8 3 Furniture, repairs, &c. .. .. .. .. 607 6 5 224 9 4 232 16 3 40 9 10 261 19 11 1,008 11 10 125 13 5 2,501 7 0 Gardens and shrubberies .. .. .. .. 12 9 1 196 0 11 43 12 7 20 0 8 32 8 1 49 10 2 68 11 3 422 12 9 Laundry expenses .. .. .. .. 362 6 10 558 2 4 2,587 16 5 915 0 10 200 4 5 515 10 6 188 11 9 5,327 13 1 Machinery, repairs, &c. .. .. .. .. 60 19 10 312 5 2 188 17 9 5 8 2 34 9 7 244 9 8 119 18 4 966 8 6 Maintenance of motor-vehicles .. .. .. 145 3 1 79 15 3 382 8 3 39 12 3 268 19 3 464 0 9 332 1 4 1,712 0 2 Medical fees .. .. .. .. .. 198 8 0 182 10 0 118 2 6 20 14 0 11 9 8 252 13 8 55 6 5 839 4 3 Nursing staff — Engagement of .. .. .. . . .. .. .. .. 7 4 0 28 8 0 3 12 0 39 4 0 Transfer expenses .. .. .. .. 70 19 11. 785 72 10 .. .. .. 590 91 02 Treatment in general hospitals .. .. .. 136 770 710 .. 48 46 6 19 0 11 16 3 82 11 3 Uniforms .. .. .. .. .. 356 19 3 508 11 10 227 8 2 122 10 10 150 9 11 520 10 8 125 17 10 2,012 8 6 Office equipment .. .. .. 10 05 22 66 070 026 0 14 6 3 18 5 6 18 1 44 75 Patients — Patients' friends .. .. .. .. .. 100 0 0 100 0 0 .. .. .. .. 200 0 0 Gratuities .. .. .. .. .. 110 10 6 1 8 6 311 9 4 45 18 5 87 13 9 81 12 11 12 16 7 651 10 0 Recreation .. .. .. .. .. 968 3 5 1,401 9 9 1,799 3 3 290 0 6 487 11 2 1,216 14 6 426 17 4 6,589 19 11 Transfer expenses .. .. .. .. 6 14 2 566 16 23 .. 425 093 405 36 15 0 Treatment in general hospitals .. .. .. 30 11 0 5 3 6 96 16 8 25 10 0 90 1 6 100 5 6 11 1 0 359 9 2 Postages and telegrams .. .. .. .. 65 11 8 90 1 4 100 5 8 19 6 9 28 13 8 121 7 3 33 19 10 459 6 2 Printing and stationery .. .. .. .. 183 0 6 239 7 2 244 3 5 75 11 6 79 19 10 220 4 4 68 3 6 1,110 10 3 Rations .. .. .. .. .. j 16,112 8 0 12,700 11 9 ! 17,593 8 2 3,825 3 3 5,170 17 10 16,427 0 7 2,622 16 2 74,452 5 9 Stores — Loose and artisans tools .. .. .. 71 4 9 76 8 9 8 0 0 12 17 11 20 19 6 64 0 5 29 10 9 283 2 1 Plant and machinery . . .. .. .. 26 16 3 .. 26 16 3 .. .. .. ■. 53 12 6 Other .. .. .. .. .. 988 3 9 .. 1,948 18 9 284 17 10 143 25 .. 60 15 6 3,425 18 3 Surgery and dispensary — Drugs, &c. .. .. .. .. .. 212 19 8 343 4 9 305 3 8 35 0 1 113 1 2 426 17 6 48 11 7 1,484 18 5 Wines, &c. .. .. .. .. .. .. 15 19 10 6 8 8 6 13 6 2 12 6 31 17 8 .. 63 12 2 Telephone expenses .. .. .. .. 42 13 0 126 12 8 164 18 4 17 19 10 55 3 1 72 17 6 56 2 6 536 6 11. Travelling-allowances .. .. .. .. 6 13 10 111 3 4 72 15 7 .. 74 8 0 3 15 0 14 13 8 283 9 5 Travelling-expenses .. .. .. .. 86 13 9 75 18 2 339 10 10 61 16 6 81 18 3 90 1 3 49 7 11 785 6 8 Contingencies .. .. .. .. .. 1 2 11 9 9 8 11 19 11 1 12 6 1 15 0 1 0 0 0 16 8 27 16 8

B.—l [PT. IV].

Head Office administration expenses .. .. 1,912 13 7 1,477 14 11 1,958 18 3 381 17 0 640 8 3 2,222 12 2 587 6 7 9,181 10 9 Maintenance fees, refund of .. .. .. .. 40 4 0 .. .. , .. .. .. 40 4 0 Unauthorized expenditure (compensation, &c.) .. .. 65 00 .. 17632 .. .. 1,001 0 0 1,242 3 2 Bad debts .. .. .. .. .. .. .. .. .. j 7 0 0 19 2 10 0 12 9 26 15 7 Vehicles other than motors .. .. .. 6 0 0 21 13 0 .. .. | ... .. 20 10 0 48 3 0 Surgical instruments .. .. .. .. .. .. .. •• 1 19 3 3 19 8 5 18 11 Grant in lieu of leave under section 51, Public Service .. .. 65 0 0 .. .. " .. .. 65 0 0 Act Depreciation .. .. .. .. .. 3,493 17 6 3,813 7 11 3,073 7 3 1,259 14 6 1,316 10 8 4,379 4 2 2,468 18 4 19,805 0 4 ■ 72,492 1 4 74,198 18 11 99,950 2 9 23,726 18 10 31,990 13 9 93,788 12 3 32,415 9 6 428,562 17 4 Balance carried down .. .. .. 51,126 2 10 54,072 3 0 71,681 2 2 | 20,953 0 2 i 24,765 3 10 66,652 4 7 26,325 11 7 315,575 8 2 Interest .. .. .. 6,948 7 10 7,208 19 5 ! 6,813 3 8 2,190 19 10 2,455 3 6 8,245 13 1 4,496 6 5 38,358 13 9 Loss on farms .. .. .. .. I .. .. ! 3,344 3 10 688 3 4 I 781 3 11 275 10 5 552 15 9 i 5,64117 3 j [___ j 58,074 10 8 I 61,281 2 5 I 81,838 9 8 j 23,832 3 4 28,001 11 3 75,173 8 1 31,374 13 9 I 359,575 19 2 — i . Income. Maintenance fees .. .. •• •• 21,214 6 6 18,689 14 0 25,038 16 10 2,455 12 3 6,972 8 5 26,510 6 9 5,706 19 11 j 106,588 4 8 Board and lodging .. .. .. .. 9 11 8 222 2 7 397 1 8 50 19 0 25 2 0 292 10 9 103 17 6 j 1,101 5 2 Metal, rags, &c. .. .. .. 4118 10 ■■ 110 1 9 12 1 0 .. 25 17 7 .. 189 19 2 Offal (institution) .. .. .. .. 39 11 8 1,132 16 3 2,328 5 3 252 19 5 .. 50 4 5 63 11 4 j 3,867 8 4 Sacks (institution) .. .. .. .. 57 4 10 .. 29 9 0 2 7 0 .. ! 34 8 2 .. I 123 9 0 Bents of buildings .. .. .. .. .. 82 3 1 154 17 6 .. 127 19 6 208 0 0 215 9 2 788 9 3 Territorial revenue .. .. .. .. .. .. 0 15 0 .. .. .. .. 0 15 0 Firewood sales .. .. .. .. .. .. .. 15 0 0 .. .. .. .. 15 0 0 Recoveries on account of expenditure previous years 0 5 0 .. .. .. 100 0 0 .. .. 100 5 0 (miscellaneous sales) Sale of trees .. .. .. .. .. 300 .. .. .. .. .. .. 300 Vehicles manufactured .. .. .. .. .. 122 0 0 .. .. 15 0 0 ,. 137 0 0 Tallow sales .. .. .. .. .. .. .. 72 13 7 .. .. .. .. 72 13 7 Balance carried down .. .. .. 51,126 2 10 54,072 3 0 71,681 2 2 20,953 0 2 24,765 3 10 66,652 4 7 26,325 11 7 315,575 8 2 72,492 1 4 74,198 18 11 99,950 2 9 23,726 18 10 31,990 13 9 93,788 12 3 32,415 9 6 428,562 17 4 Net profit from farms .. .. .. .. 1,059 19 5 41 7 5 .. .. .. .. .. 1,101 6 10 Excess expenditure over income .. .. .. 57,014 11 3 61,239 15 0 81,838 9 8 23,832 3 4 28,001 11 3 75,173 8 1 31,374 13 9 358,474 12 4 58,074 10 8 61,281 2 5 81,838 9 8 23,832 3 4 28,001 11 3 75,173 8 1 31,374 13 9 359,575 19 2 I

B.—l [Pt. IV].

MENTAL HOSPITALS DEPARTMENT— continued. Farm Working Accounts for the Year ended 31st March, 1927.

I Auckland. Christcliuroli. ' Dunedin. Hokitika. Nelson. | Porirua. Tokanui. Totals. ] I I Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Live-stock at 1st April. 1926 .. .. .. 1,912 10 0 3,118 14 0 4,737 4 0 375 9 0 2,295 12 0 4,352 16 0 9,353 8 0 26,145 13 0 Stored and growing crops, 1st April, 1926 .. .. 751 0 0 3,333 12 5 2,908 16 8 99 6 11 1,541 10 10 1,089 14 2 3,987 5 4 13,711 6 4 Purchases of stock .. .. .. .. 118 16 1 685 2 1 198 11 8 61 1 11 104 1 2 199 19 1 889 2 4 2,256 14 4 Farm salaries and wages .. .. .. .. 939 9 4 2,044 19 10 4,839 8 7 734 10 0 1,966 0 6 1,604 9 6 1,836 5 10 13,965 3 7 Farm feed .. .. .. .. 381 7 0 274 7 8 2,461 16 7 265 13 7 535 18 7 1,281 10 8 88 6 1 5,289 0 2 Farm fertilizers .. .. .. .. .. 273 15 11 185 11 6 278 19 5 96 11 6 246 4 4 169 4 0 1,033 18 1 2,284 4 9 Fencing, draining, and reading .. .. .. 44 7 8 208 13 5 644 18 5 22 13 4 63 8 4 224 5 8 223 5 3 1,431 12 1 Freights and cartages .. .. .. .. 100 .. 105 6 4 .. j .. .. .. 106 6 4 Repairs to— Implements, harness, &c. .. .. .. 71 17 5 133 18 8 220 14 3 41 1 4 29 5 3 157 18 6 319 7 3 974 2 8 Farm buildings .. .. .. .. 13 2 11 44 12 11 549 4 2 3 10 5 2 5 1 3 17 9 11 9 11 628 3 2 Farm machinery .. .. .. .. i .. 3 8 1 80 12 8 1 0 6 2 17 4 .. .. 87 18 7 Rents, rates, &c. .. .. .. .. .. 1,964 19 7 144 9 11 .. .. .. .. 2,109 9 6 Seeds .. .. .. .. .. .. 93 18 10 246 18 8 324 16 9 36 6 11 183 3 5 96 18 10 333 17 10 1,316 1 3 Sundry expenses .. .. .. .. 54 0 8 743 3 3 238 2 4 38 7 9 222 19 1 88 10 8 51 1 3 1,436 5 0 Unauthorized expenditure (compensation) .. .. .. .. .. .. .. 16 16 0 .. 16 16 0 Railages .. .. .. .. .. .. .. .. .. .. .. 0 2 8 028 Depreciation .. .. .. .. .. 101 5 0 119 8 0 254 12 10 7 16 7 158 8 0 315 0 0 142 6 5 1,098 16 10 Profit carried down .. .. .. .. 2,163 1 7 1,769 12 11 .. .. 167 3 3 1,221 7 8 2,022 0 4 7,343 5 9 6,919 12 5 14,877 3 0 17,987 14 7 1,783 9 9 7,518 17 2 10,822 8 6 20,291 16 7 80,201 2 0 Loss brought down .. .. .. .. .. .. 2,050 8 9 633 13 8 .. .. .. 2,684 2 5 Interest .. .. .. .. .. 1,103 2 2 1,728 5 6 1,293 15 1 54 9 8 948 7 2 1,496 18 1 2,574 16 1 9,199 13 9 Net profit .. .. .. .. .. 1,059 19 5 41 7 5 .. .. .. .. .. 1,101 6 10 | 2,163 1 7 1,769 12 11 3,344 3 10 688 3 4 948 7 2 1,496 18 1 2,574 16 1 j 12,985 3 0 Income. Sales of live-stock .. .. .. .. 801 0 6 1,649 4 10 1,602 6 4 95 9 6 647 19 3 1,084 14 10 3,746 19 0 9,627 14 3 Poultry and eggs .. .. .. ... 294 6 2 1,163 5 7 1,401 7 4 61 15 8 320 19 0 786 12 7 77 13 1 4,105 19 5 Skins, hides, &c. .. .. .. .. ! 8 18 8 12 3 7 116 5 6 7 13 8 266 8 2 21 7 8 258 1 11 690 19 2 Wool .. .. .. .. .. .. .. 155 9 7 .. .. 4 1 3 63 5 5 278 2 7 500 18 10 Butterfat .. .. .. .. .. 1 157 9 8 749 14 0 1,109 0 0 .. 286 9 2 524 15 4 1,782 8 4 4,609 16 6 Milk and cream .. .. .. .. j 1,322 13 11 . 1,565 6 8 2,042 7 3 224 3 6 702 0 10 1,424 12 0 602 14 6 7,883 18 8 Fruit and vegetables .. .. .. .. 1,250 16 11 | 1,922 2 5 2,364 19 2 I 261 12 2 1,080 7 3 ! 1,000 0 5 475 2 0 8,355 0 4 Meat .. .. .. .. .. ..I 106 2 0 I 226 12 7 1,203 16 7 I 68 15 3 267 19 9 I 265 15 1 2,115 7 6 4,254 8 9 Cereals, hay, &c. .. .. .. .. j .. j 1,023 2 5 .. ; .. 21 17 6 [ .. 8 0 0: 1,052 19 11 Grazing .. .. .. .. .. j .. j 44 0 0 .. ' .. .. | .. .. i 44 0 0 Sales of sacks .. .. .. .. .. 11 15 11 .. 32 10 0 .. 12 0 0 18 3 0 .. 74 8 11 Honey .. .. .. .. .. j .. .. 20 3 0 .. j .. j .. [ .. 20 3 0 Sales of horse-feed .. .. .. .. .. .. .. i .. } .. j .. I 16 13 0 16 13 0 Sales of dead stock .. .. .. .. .. 200 .. .. .. .. ! .. 200 Freights and cartages .. .. .. .. .. .. .. .. | .. 18 18 0 j .. 18 18 0 Live-stock at 31st March, 1927 .. .. .. 1,792 14 0 j 3,678 2 0 3,543 4 0 331 16 0 j 2,331 10 0 4,306 16 6 J 8,317 8 0 24.301 10 6 Stored and growing crops, 31st March, 1927 .. i 1,173 14 8 2,685 19 4 2,501 6 8 98 10 4 1,577 5 0 1,307 7 8 I 2,613 6 8 11,957 10 4 Loss carried down .. .. .. .. .. .. 2,050 8 9 633 13 8 .. .. .. 2,684 2 5 | 6,919 12 5 14,877 3 0 17,987 14 7 1,783 -9 9 | 7,518 17 2 I 10,822 8 6 20,291 16 7 j 80,201 2 0 Profit brought down .. .. .. .. 2,163 1 7 1,769 12 11 .. .. I 167 3 3 j 1,221 7 8 2,022 0 4 7,343 5 9 Net loss to Institutional Account .. .. .. .. .. 3,344 3 10 688 3 4 | 781 3 11 j 275 10 5 552 15 9 : 5,641 17 3 2,163 1 7 1,769 12 11 3,344 3 10 | 688 3 4 ! 948 7 2 1,496 18 1 2,574 16 1 12,985 3 0 | I

B.—l [Pt. IV].

MENTAL HOSPITALS DEPARTMENT—continued. Income and Expenditure Account fob the Year ended 31st March, 1927. To Institutional accounts— £ s. d. £ s. d. Auckland .. .. .. .. 57,014 11 3 By Balance .. .. .. ... 358,939 14 9 Christchurch .. .. .. .. 61,239 15 0 Dunedin .. .. .. .. 81,838 9 8 Hokitika .. .. .. .. 23,832 3 4 Nelson .. .. .. .. 28,001 11 3 Porirua .. .. .. .. 75,173 8 1 Tokanui .. .. .. .. 31,374 13 9 Interest on Wellington land .. .. 465 2 5 £358,939 14 9 £358,939 14 9 Balance-sheet as at 31st March, 1927. Liabilities. £ s. d. Assets. £ s. d. Capital Account .. .. .. 1,067,760 14 0 Land .. .. .. .. .. 226,480 18 4 Sundry creditors .. .. .. .. 8,260 6 0 Buildings (institutional) .. .. .. 777,788 2 5 Depreciation Reserve .. .. .. 92,694 7 7 Buildings (farm) .. .. .. .. 36,642 16 4 Treasury Adjustment Account .. .. 460,207 511 Developmental .. .. .. .. 7,195 12 2 Improvements .. . . . .. 18,428 18 8 Furniture and fittings .. .. .. 23,820 0 11 Plant and machinery (institution) .. .. 33,799 14 11 Plant and machinery (farm) .. .. .. 2,626 13 11 £ s. d. j Motor-vehicles .. .. .. 5,819 0 0 j Less losses in Suspense .. 105 0 0 5,714 0 0 Other vehicles .. .. .. .. 1,543 17 0 Surgical instruments .. .. .. 290 1 9 Loose and artisans'tools .. .. .. 2,058 9 7 Farm implements .. .. .. .. 3,165 2. 9 Stores and equipment .. .. .. 92,353 17 7 Live-stock .. .. .. .. 24,301 10 6 Stored and growing crops .. .. .. 11,957 10 4 £ s. d. Sundry debtors .. .. 1,733 19 4 Less losses in Suspense .. 26 15 7 1,707 3 9 Expenses paid in advance .. .. .. 108 710 Excess expenditure over income .. .. 358,939 *14 9 £1,628,922 13 6 j £1,628,922 13 6 Note. —The assets include amounts of a capital nature expended by the Public Works Department for which the Department possesses no parliamentary appropriation. The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value as assessed by Public Works Department; (b) interest at 4£ per cent, on capital as at Ist April, 1926; (c) maintenance of buildings by the Public Works Department; (d) no charge has been made in farm accounts in respect of patients' labour. Theo. G. Gray, Inspector-General of Mental Hospitals. W. Riach, A.R.A.N.Z., Accountant. I hereby certify that the Farm Working Accounts, Institutional Accounts, Income and Expenditure Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, except that —(1) The valuations of land, buildings, and improvements are incomplete ; (2) the income from maintenance fees does not represent the earnings for the year, and the outstandings at the end of the year have not been correctly stated ; and (3) subject to the departmental notes above. —G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IV].

MINING ADVANCES ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1927. Expenditure. £ s. d. Income. £ a. d. To Interest oil loan capital .. .. .. 2,362 8 2 By Interest on advances .. .. .. 1, 227 5 7 Losses, sums irrecoverable .. .. .. 223 16 1 j Interest on investments .. .. .. 396 2 7 Balance —Net loss for year .. .. .. 962 16 1 £2,586 4 3 £2,586 4 3 Balance-sheet as at 31st March, 1927. Liabilities. Assets. Capital— £ s. d. £ s. d. £ s. d. £ s. d. Loans under various Acts .. 61,883 9 0 Advances .. .. .. 33,765 10 7 Less writings off under Appro- Less provisionally written off .. 6,457 17 1 priation Acts, 1920 and 1924 6,333 9 0 27,307 13 6 Sundry debtors— 55,550 0 0 Interest due on advances .. 8,244 10 0 Less transferred to liability to Less provisionally written off .. 2,765 19 0 Consolidated Fund .. 6,500 0 0 5,478 11 0 49,050 0 0 Interest on advances accrued but not due .. 217 10 4 Liability to Consolidated Fund .. .. 6,228 11 8 Interest on investments accrued but not due .. 50 1 1 Interest due to Consolidated Fund .. .. 6,107 10 7 Cash in Public Debt Redemption Fund .. .. 811 10 9 Interest accrued but not due.. .. .. 770 15 10 Cash — £ s. d. Reserve for losses .. .. .. .. 3,582 19 1 In Public Account .. .. 6,612 4 8 In Investment Account .. 7,000 0 0 13,612 4 8 Losses— In previous years .. .. 17,299 9 9 Loss for year .. .. .. 962 16 1 18,262 5 10 £65,739 17 2 £65,739 17 2 G. Jas. Anderson, Minister of Mines. A. W. Gyles, A.1.A.N.Z., Accountant, Mines Department. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—G. E. C. Campbell, Controller and Auditor-General.

B.—l [PT. IV]

NATIVE DEPARTMENT. NATIVE LAND SETTLEMENT ACCOUNT. Interest Account for the Year ended 31st March, 1927. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Interest on loan capital .. 151,186 2 8 By Interest on amounts held in Less amount transferred to Investment Account .. 3,519 14 9 blocks as part of purchase Interest on advances to Maori costs .. .. .. .18,536 5 8 Land Boards .. .. 576 10 1 132,649 17 0 Interest on survey liens .. 9,062 2 5 Interest on balance of amount transferred from Interest on unpaid purchase of Maori Land Settlement Account, 1913-14.. 105 9 8 land sold on deferred-pay-ment license .. .. 8,937 9 10 22,095 17 1 Balance transferred to Revenue Account .. 110,659 9 7 £132,755 6 8 £132,755 6 8 Revenue Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. £ s. d. To Balance transferred from Interest Account .. 110,659 9 7 By Rents .. .. .. .. .. 60,803 11 2 Charges on rents — Royalties .. .. .. .. 1,284 17 4 Local Bodies, Thirds, Fourths, £ s. d. Miscellaneous recoveries .. .. .. 180 17 11 and Halves .. .. 5,075 12 8 Balance transferred to Net Revenue Account.. 76,474 4 7 Loan Repayments (Loans raised under Local Bodies Loans Act, 1908, and under Section 47, Land for Settlements Act, 1925, for roading and other expenditure incurred in opening up land for settlements) .. .. 4,527 12 0 9,603 4 8 Rebate of rents .. .. 3,114 7 6 Remissions of rent .. .. 1,495 12 3 Rents irrecoverable .. .. 4,161 15 4 Rents written off under Deteriorated Lands Act, 1925 .. 2,358 15 10 11,130 10 11 Administration Expenses (Lands Department) .. .. 2,948 8 10 Miscellaneous Expenses .. 723 4 1 Purchase and General Administration expenses .. .. 3,449 8 5 7,121 1 4 Loan expenses, stamp duty on transfer of stock and cost of raising loans and management charges of stock .. .. .. 229 4 6 £138,743 11 0 £138,743 11 0 Net Revenue Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. f s. d. To Balance at Ist April, 1926 .. .. 469,176 8 6 By Adjustment on account of previous years .. 36,620 17 6 Net loss for the year ended 31st March, 1927. . 76,474 4 7 Balance as at 31st March, 1927 .. .. 509,029 15 7 £545,650 13 1 £545,650 13 1 Balance-sheet as at 31st March, 1927. Liabilities. £ s. d. Assets. Land— £ s. d. £ s. d. Loan Capital Account .. .. .. 3,648,731 18 5 Blocks fully acquired and proLiability to other accounts — claimed .. .. 1,952,361 5 0 Consolidated Fund — £ s. d. Orakei Block .. .. 165,297 4 10 Interest on amount transferred Blocks partly acquired and from Maori Land Settlement unproclaimed .. .. 512,185 9 5 Account .. .. 105 9 8 Interest and purchase exInterest on loan capital .. 229,114 11 2 penses capitalized on all Maori Land Settlement Account 2,344 011 partly-acquired blocks — 231,564 1 9 Interest .. .. 79,750 13 5 Sundry creditors— Purchase expenses .. 13,153 13 4 Lands Department — 2,722,748 6 Deposits on application to ac- Surveys in progress — quire the freehold .. 11,584 411 Native blocks not acquired, Survey lien (principal) .. 113 0 survey liens to be registered 6,548 12 2 Payments made in advance on Blocks acquired by Crown — account of rents .. .. 1,555 18 10 i Hauhungaroa .. .. 1,216 9 5 Miscellaneous .. .. 6,232 2 10 Urewera .. .. 24,335 1 2 Native Department— " Wharepuhunga .. .. 4,920 17 7 Purchase-money deductions .. 3,561 7 5 Miscellaneous .. .. 4,824 18 9 22,935 7 0 — 41,845 19 1 Carried forward .. .. 3,903,231 7 2 I Carried forward .. .. 2,764,594 5 1

6—B. 1 [PT. IV].

B.—l [PT. IV].

NATIVE DEPARTMENT—continued. NATIVE LAND SETTLEMENT ACCOUNT —continued. Balance-sheet as at 31st March, 1927—continued. Liabilities—continued. Assets—continued. £ s. d. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 3,903,231 7 2 Brought forward .. .. 2,764,594 5 1 Outstanding purchase-money, land Unpaid purchase-money on land acquired for exchange purposes — sold on deferred - payment liPublio Works Fund .. .. 2,513 17 8 cense (principal not yet due Scenery Preservation Account .. 5,094 8 4 and payable) .. .. 164,223 7 7 7,608 6 0 Unpaid purchase - money on Reserves —Capital—- buildings on land sold on deAppreciation of assets (on land ferred-payment license (prinproclaimed) .. .. .. 31,835 7 2 cipal not yet due and payable) 2,051 19 3 Reserves—Revenue — 166,275 6 10 Sinking funds (as per contra) .. 38,296 19 0 Survey liens — Audit fees .. .. .. 45 0 0 Principal.. .. .. 190,228 8 0 Writings-off in Suspense (as per Interest .. .. .. 69,727 17 8 contra) .. .. .. 6,527 5 4 259,956 5 8 Irrecoverable rents .. .. 3,981 2 0 Sundry debtors— — 48,850 6 4 Principal instalments on land Rents charged in advance .. .. 14,788 17 7 sold on deferred-payment Suspense Account—• license .. .. .. 3,759 1 7 Land purchase .. .. 798 4 8 Interest on land sold on Orakei Block interest .. .. 7,520 15 0 deferred-payment license .. 2,619 9 6 * 8,318 19 8 Principal instalments on Interest accrued on loan capital (not buildings sold .. .. 88 4 1 yet due and payable) .. .. .. 61,748 15 11 Rents . . .. .. 25,497 311 Royalties .. .. 413 17 11 Miscellaneous (Lands Department) .. .. .. 2,074 11 0 Maori Land Boards —principal and interest) .. .. 262 10 0 Expenditure paid in advance 99 2 9 34,814 0 9 Postponed charges outstanding— Rent .. .. .. 15,153 3 4 Principal instalments on buildings .. .. .. 43 2 6 15,196 5 10 Interest accrued (not yet due and payable)— Advances to Maori Land Boards from Native Land Settlement Account .. 130 12 10 Treasury investments .. 1,094 13 11 Land-sales .. .. 2,033 611 3,258 13 8 Outstanding rents in suspense. r .. 6,527 5 4 Revaluation Board Reductions Suspense Account — Land .. .. .. 113,065 11 7 Buildings.. .. .. 292 11 2 Rents .. .. .. 36,987 6 11 — 150,345 9 8 Cash in Public Debt Redemption Fund — New Zealand State Advances Act, 1909 .. .. 11,976 15 4 Public Debt Extinction Act, 1910 .. .. .. 26,320 3 8 38,296 19 0 Advances to Maori Land Boards from Native Land Settlement Account .. .. .. .. 13,690 3 3 Cash balances, Native Land Settlement Account — Cash in Public Account .. 21,895 9 2 Investment Account .. 92,500 0 0 Imprests outstanding .. 2 0 0 114,397 9 2 Net Revenue Account — Balance as at Ist April, 1926 469,176 8 6 Less adjustments on account of previous years .. 36,620 17 6 432,555 11 0 Excess of expenditure over income for 1926-27 .. 76,474 4 7 509,029 15 7 £4,076,381 19 10 £4,076,381 19 10 E. N. Jones, Under-Secretary. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. The following comments are appended : — 1. The portion of the accounts dealing with leased lands has been compiled from copies of journal entries of the District Land Offices. In the case of the North Auckland, Auckland, Taranaki, and Wellington Offices the departmental figures have been accepted pending the completion of the local examination by the Audit Inspector. 2. The account should be recouped for the portion of the Waikaremoana Block purchased from the account for purposes outside the scope of the account. 3. There is no statutory liability to the account for the liability shown to the Public Works Fund and Scenery Preservation Account. In any case, the amount appears to be overstated; subsequent legislation will affect this. G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. IV].

PENSIONS DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1927. Expenditure. . Income. £ s. d. To Pensions— £ s. d. £ s. d. j By National - endowment residue for old-age War Pensions Act, 1915 1,149,558 17 6 I pensions .. .. .. .. 38,793 12 7 Pensions Acts, 1913 and [ Sundry outstanding pensions, 1925-26 .. 7,804 13 9 1926 .. ..1,352,094 4 9 | Gold duty (Miners' Phthisis Act, 1915) .. 2,482 3 8 Epidemic ("ote, Pensions) 11,179 18 8 Commission for paying Imperial pensions .. 2,151 1 2 Special annuities ... 5,171 14 8 ; Post and Telegraph Department for pensions Finance Act, 1919 .. 448 7 4 paid to retired officers .. .. 223 11 1 Defence Act, 1909 .. 2,719 13 2 J Union Government of South Africa on Civil Service Act, 1908 .. 14, 946 13 4 j account of payments made .. .. 299 1 7 Judicature Act, 1908 .. 3,874 18 8 j Canadian Government on account of payReserves and other Lands ments made .. .. .. 273 18 9 Disposal and Public ! Commonwealth Government on account of Bodies Empowering payments made .. .. .. 26,093 14 11 Act, 1916 .. .. 78 0 0 Imperial Government on account of payWalsh and others Pen- ments made .. .. .. 195,176 12 5 sions Act, 1869 .. 3 9 5 ' Newfoundland Government on account of Finance Act, 1923 .. 150 0 0 payments made .. .. .. 110 Finance Act, 1924 .. 200 0 0 ! Excess of expenditure over income .. 2,643,636 10 8 Finance Act, 1926 .. 310 18 3 2,540,734 15 9 Administration charges— Salaries .. .. 37,263 11 6 Contributions to Post Office 13,622 18 4 Travelling-expenses .. 2,859 3 8 Rent.. .. .. 2,949 2 11 Appeal Board expenses 3,557 10 7 Printing and stationery 2,088 19 3 Postage and telegrams .. 2,028 3 1 Exchange and commission 125 4 0 Depreciation .. .. 346 6 5 Telephones .. .. 237 14 0 Repairs to office equipment .. .. 101 8 0 Transfer and removal expenses .. .. 174 15 7 Overtime .. .. 170 14 10 Contingencies .. .. 50 11 8 Fuel, light, and water .. 95 6 11 Advertising .. .. 4 14 10 Office cleaning .. 22 19 3 Cartage .. .. 29 18 11 65,729 6 9 Medioal treatment of returned soldiers .. 80,822 3 11 Medical fees .. .. .. .. 5,160 14 8 Railway concessions to disabled soldiers .. 2,116 14 3 Loadings on life-insurance premiums .. 238 8 3 Grants to recipients of New Zealand Cross .. 40 0 0 Medical treatment of South African War veterans .. .. .. .. 16 14 1 j Clothing-allowance to amputees .. .. 9 4 2 Pensions to retired postal officers .. 223 11 1 Payments on account of other Governments — £ s. (1. Union of South Africa 299 1 7 Canadian Government .. 273 18 9 Commonwealth Government .. .. 26,093 14 11 Imperial Government .. 195,176 12 5 Newfoundland Government .. .. 110 221,844 8 8 I I £2,916,936 1 7 £2,916,936 1 7 £ s. d. To Balance brought down .. .. .. 2,643,636 10 8 £ s. d. Interest on capital .. .. 225 7 1 By Balance after charging interest .. .. 2,643,861 17 9 £2,643,861 17 9 £2,643,861 17 9 Note. —Included in above expenses are items representing interest on capital, £225 7s. Id., and rent of offices, £1,933 3s. 7d., which do not appear in annual appropriations. Percentage of cost of administration to total payments, 2'48.

B.—l [PT. IV].

PENSIONS DEPARTMENT—continued. Balance-sheet as at 31st Maech, 1927. Liabilities. £ s. d. Assets. Capital] .. .. .. .. .. 5,007 17 9 f s. J. £ s. d. Reserve for depreciation .. .. .. 1,709 5 6 Office furniture and equipment 4,025 9 4 Creditors— Mechanical appliances .. 1,115 11 5 Sundry .. .. .. .. 7,430 17 7 Stationery on hand .. .. 876 4 5 Union of South Africa Government .. 215 11 8 Medical stores on hand .. 737 13 10 Deposits, miscellaneous .. .. .. 5 4 6 6,754 19 0 Instalments paid but not cleared by Treasury 1,220 8 0 Sundry debtors— Pensions due but unpaid .. .. 53,503 17 4 Advances on account of other Treasury Adjustment Account .. .. 2,856,032 1 1 Governments— Commonwealth .. .. 14,190 14 3 Canadian .. .. 198 3 2 Imperial .. .. 50,818 19 4 Newfoundland .. .. 110 Government Departments .. 38,818 2 9 Civilians .. .. .. 4 4 0 104,031 4 6 Stamps on hand .. .. .. .. 102 19 10 Pensions prepaid .. .. .. .. 170,279 16 10 Accounts prepaid .. .. .. .. 94 5 6 Excess of expenditure over income .. .. 2,643,861 17 9 £2,925,125 3 5 £2,925,125 3 5 25th July, 1927. G. C. Fache, Commissioner of Pensions. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes.—G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IY].

PRIME MINISTER'S DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1927. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 2,292 4 5 By Excess of expenditure over income.. .. 3,219 9 3 Rent .. .. .. .. .. 704 0 0 Sundries .. .. .. .. .. 223 4 10 £3,219 9 3 £3,219 9 3 Balance-sheet as at 31st March, 1927. Liabilities. £ s. d. Assets. £ s. d. Sundry creditors .. .. .. .. 48 1 8 Excess of expenditure over income .. .. 3,219 9 3 Treasury Adjustment Account .. .. .. 3,171 7 7 £3,219 9 3 £3,219 9 3 Note. —The value of assets used by the Department is at present reflected in the balance-sheet of the Legislative Department. Adjustments will be made during the current year. The Income and Expenditure Account includes rental as assessed by the Public Works Department for which the Department possesses no parliamentary appropriation. F. D. Thomson, Permanent Head. A. W. Pyne, Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes.—G. P. C. Campbell, Controller and Auditor-General.

b.—i rpT. iv.

PRISONS DEPARTMENT. Gross Income and Expenditure Account for the Year ended 31st March, 1927.

— —— — * : j Aldington. Auckland. Hautu. Rangipo. j Invercargill. Napier. Plymouth Paparua. Halswell Waikerla. Waikune. Wanganui. Wellington. Wi Tako. Minor Gaols. Totals. Expenditure. o Onenina stocks £ s d. £ s. d. £ s. d. £ s. d. , £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. ! £ s. d. £ s. d. £ s. d. £ s. d. ! £ s. d. £ s. d. Rations, clothing, bedding, and loose 561 1 7 4,648 8 2 | 858 5 1 800 9 1 4,272 8 4 274 11 5 1,066 16 11 2,348 5 1 1,324 17 11 1,692 12 5 |1,720 8 2 j 350 7 4 2,000 14 1 1,129 18 3 463 17 5 23,013 1 3 tools 8U Sa£ies P 2iowaiices uniforms &c 542 5 10 12 894 6 0 409 8 8 576 0 8 7,265 17 6 693 12 7 1,831 19 6 4,732 15 10 1,628 0 3 3,503 13 5 1,910 13 4 1,270 7 8 6,206 6 9 1,923 13 6 1,250 17 7 46,639 19 1 Advertising purchase of books, &c. 7 13 5 40 10 5 0 8 10 1 19 2 70 10 3 2 1 0 5 17 11 18 4 3 7 9 8 23 3 6 8 8 4 7 16 0 27 18 6 10 3 2 1 19 0 234 3 5 Clothing, bedding, and furniture . . 123 19 10 2,295 11 10 338 13 3 116 7 4 2,057 5 5 40 17 10 194 18 7 651 3 7 372 13 4 864 14 2 ; 760 3 8 73 18 0 427 14 2 538 12 7 94 8 5 8,951 2 0 Gratuities to prisoners on discharge 2 5 0 108 18 6 .. .. 6 10 0 880 370 8 13 3 1 14 6 026 4 16 6 22 13 0 026 6 19 6 174 10 3 Prisoners' industry earnings . . 108 7 1 1,575 3 1 .. .. 1,186 5 0 40 17 4 235 3 11 .. 170 3 5 902 13 7 .. 65 18 9 311 0 7 .. .. 4,595 12 9 Payments to prisoners'dependants .. 2,312 15 0 .. .. 12 6 6 262 1 6 .. .. 890 16 0 .. 71 0 0 698 17 11 .. .. 4,247 16 11 Fuel liaht water sanitary services 157 8 11 1,425 9 1 16 19 3 11 5 10 797 5 1 97 0 10 241 14 7 497 2 8 450 2 9 443 11 2 362 7 3 132 9 7 691 7 1 239 17 6 232 6 7 5,796 8 2 Equipment and instructional work . • 2 2 9 .. . . 124 19 8 .. .. 1 6 9 20 10 5 18 16 8 1 12 1 .. 0 2 9 .. .. 169 11 1 Medicines and maintenance of 12 13 1 568 3 2 7 13 4 9 7 6 293 9 0 9 13 9 130 2 0 114 7 8 34 18 3 85 18 6 79 11 2 23 12 4 158 15 3 25 5 10 50 18 5 1,604 9 3 Office fltttag™am?req^ttes alS .. 10 52 046 .. 213 0 19 7 .. ' .. 0 14 3: 0 12 3 094 1 1! 3 0 19 0 0 12 1 076 19 22 Postage, telegrams, printing, and 28 8 3 233 5 0 38 1 1 15 9 7 115 9 7 28 16 6 47 9 2 122 13 9 57 1 9 139 15 1 161 1 2 29 4 9 113 3 2 68 0 5 25 15 8 1,223 14 11 Rations" 617 .. .. ■■ 290 2 9 7,156 2 3 597 12 10 522 2 10 2,913 18 1 284 6 0 1,015 4 9 j 1,940 3 4 724 2 8 j 2,113 6 7 ;2,011 10 2 452 3 3 1,892 9 11 1,201 19 3 1,667 19 11 24,783 4 7 Burial of deceased prisoners .. .. 20 6 8 .. .. •• .. ! .• •• .. 28 18 10 .. 3 7 6 .. .. 52 13 0 Maintenance of buildings 120 4 10 377 7 7 .. 0 3 0 230 10 4 17 7 4 65 1 2 1,337 0 11 339 10 10 98 1 3 65 0 5 173 12 0 98 3 4 55 17 2 290 14 2 3,268 14 4 Transport charges .. 70 10 4 925 4 11 173 6 11 142 18 3 802 15 10 53 1 0 80 5 4 422 18 10 536 18 2 820 14 9 453 3 8 120 4 11 248 19 6 165 14 11 200 0 9 5,216 18 1 Contingencies .. .. •• •• 150 .. •• 200 .. .. 1 1 0 j 1 5 0 .. 10 00 .. 99 49 .. .. 114 15 9 2,025 0 11 34,595 4 7 2,440 13 9 1,696 3 3 20,141 5 4 1,563 19 8 5,180 2 4 12,195 16 11 |5,670 3 2 11,598 11 10 7,573 7 7 2,777 8 4 13,001 17 3 5,359 17 2 ;4,286 4 11 130,105 17 0 Prison labour .. .. .. 233 6 8 379 1 9 341 14 0 158 4 0 1,555 4 10 373 16 7 207 12 1 1,731 1 0 562 1 2 689 10 5 |l,187 17 4 482 1 6 1,068 9 5 627 10 6 354 19 6 9,952 10 9 Institutional Garden Accounts — , „ Opening stocks— Crops, &c. .. 13 3 4 100 16 7 . - • • • .. 100 3 7 .. .. j .. 23 11 10 .. .. .. 8 0 0 245 15 4 Opening stocks —Live-stock 11 17 6 .. • ■ • • • • • • 38 0 0 .. .. .. 13 16 0 .. .. .. .. 63 13 6 Expenses .. .. 11 8 4 61 19 2 .. 1 9 4 34 0 4 .. .. i .. 12 0 5 .. 157 1 11 .. .. 277 19 6 Prison labour .. .. 340 15 0 220 15 9 .. .. .. 31 12 6 236 18 2 .. .. .. .. .. 458 2 6 . 26 9 8 1,314 13 7 Supervision .. .. .. .. 21 8 0 .. .. .. 93 9 2 .. .. .. . . .. 105 13 2 i .. .. 220 10 4 Interest on capital .. .. 126 435 .. •• .. .. 644 .. .. .. 24 76 .. .. j .. 072 36 4 11 Depreciation Reserve .. .. .. • • • • j • • .. j •. .. .. j .. .. 25 4 2 .. .. | .. .. 25 4 2 378 6 8 409 2 11 .. .. .. 33 1 10 508 15 7 .. .. 98 19 11 .. 720 17 7 j .. 34 16 10 2,184 1 4 Depreciation .. .. .. 335 4 6 4,130 8 4 153 13 8 54 9 9 1,746 15 11 86 5 11 200 10 11 1,860 2 2 357 11 8 1,324 11 3 136 2 6 135 7 6 652 6 3 535 3 7 542 12 11 12,251 6 10 Interest on capital .. .. 661 0 3 8,944 15 10 204 12 2 90 11 6 3,608 0 6 214 6 4 373 9 4 4,007 4 10 586 6 5 2,176 18 4 271 2 10 228 18 7 2,162 0 3 849 0 2 1,314 14 8 25,693 2 0 Proportion of overhead burden .. 89 3 11 1,822 8 9 123 2 8 93 10 8 887 13 5 79 11 8 281 16 1 582 7 10 231 3 0 550 8 6 ; 377 4 4 140 12 3 539 18 4 ' 300 10 10 148 0 8 6,247 12 11 1,085 8 8 14,897 12 11 481 8 6 238 11 11 6,242 9 10 380 3 11 855 16 4 6,449 14 10 1,175 1 1 4,051 18 1 784 9 8 504 18 4 3,354 4 10 I 1,684 14 7 2,005 8 3 44,192 1 9 Total expenditure.. .. 3,722 2 11 50,281 2 2 3,263 16 3 |2,092 19 2 27,939 0 0 2,351 2 0 6,752 6 4 20,376 12 9 7,407 5 5 16,340 0 4 9,644 14 6 3,764 8 2 18,145 9 1 j 7,672 2 3 6,681 9 6 186,434 10 10 Income. £ s. d. £ s. d. £ s. d. £ s. d. j £ s. d. £ s. d. £ s. d. [ £ s. d. £ s. d. i £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d By Rent of cottages . . .. ! 39 0 0 42 15 0 .. j .. ! .. 65 0 0 i 33 6 8 30 0 0 .. \ 27 10 0 . . . . 134 9 3 . . ; .. ! 372 0 11 Sundry sales .. .. .. 164 18 1 .. 142 85 .. .. .. .. | .. j .. .. j 880 ; .. .. j 2 0 0 317 14 6 Institutional Garden AccountsClosing stocks — Crops, <Sc. . . .. 12 10 8 165 15 10 .. .. ! .. .. 87 13 4 . . . . . . . . .. 5 9 2 .. 8 16 1 | 280 5 1 Live-stock . . . . . . 9 6 6 .. .. . . .. . . 44 0 0 . . . . . . 14 14 8 .. 13 8 0 . . . . 81 9 2 Sales of produce, &c. . . 83 12 0 520 4 8 .. .. .. .. 340 2 10 .. .. .. .. 167 6 3 .. 28 1 6 1,139 7 3 Closing stocks, rations, clothing, bed- 568 17 1 4,634 0 1 967 15 2 349 12 6 3,809 7 6 218 15 11 896 16 1 1,696 11 8 944 1 1 1,658 2 4 1,614 3 10 339 0 1 : 1,697 15 2 1 935 15 5 469 1 3 20,799 15 2 ding, and loose tools Gross cost of institutional upkeep, 3,008 16 8 44,753 8 6 2,296 1 1 1,600 18 3 24,129 12 6 2,067 6 1 5,350 7 5 18,650 1 1 6,463 4 4 14,654 8 0 8,015 16 0 3,417 0 1 16,127 1 3 6,736 6 10 6,173 10 8 163,443 18 9 carried down Total income .. .. 3,722 2 11 |50,281 2 2 |3,263 16 3 2,092 19 2 27,939 0 0 2,351 2 0 6,752 6 4 20,376 12 9 7,407 5 5 jl6,340 0 4 j9,644 14 6 3,764 8 2 |l8,145 9 1 7,672 2 3 6,681 9 6 186,434 10 10 Gross cost of institutional upkeep per 155 16 7 109 16 5 83 7 5 76 8 7 121 10 2 116 2 10 84 17 7 143 3 5 125 0 2 j 119 0 7 j 95 0 2 108 12 10 j 133 10 10 100 4 2 186 9 0 116 9 2 prisoner per annum j - I i > j !

B.—l [PT. IY].

PRISONS DEPARTMENT— continued. Net Income and Expenditure Account for the Year ended 31st March, 1927.

Addington. Auckland. Hautu. j Rangipo. | Invercargill. Napier. Plymouth Paparua. Halswell Waikeria. Waikune. Wanganui. Wellington. Wi Tako. Minor Gaols. 1 Totals. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. ■ £ s. d. £ s. d. £ s. d. £ s. d. ! £ s. d. ; £ s. d. 1 £ s. d. £ s. d. £ s. d. £ s. d. ! £ s. d. To Gross cost of institutional upkeep, 3,008 16 8 44,753 8 6 2,296 1 1 1,600 18 3 24,129 12 6 2,067 6 1 5,350 7 5 18,650 1 1 6,463 4 4 14,654 8 0 8,015 16 0 3,417 0 1 16,127 1 3 6,736 6 10 6,173 10 8 163,443 18 9 brought forward Losses on industries — Bootmaking .. .. .. .. 127 2 0 .. .. 264 16 7 .. .. .. .. .. .. .. .. .. .. 391 18 7 Brickmaking .. .. .. .. .. .. .. .. •• •• .. .• j .. •• 2,453 14 6 .. 2,453 14 6 Blockmaking . . . . . . .. 52 7 7 .. .. . . . . .. 47 18 11 . . .... .. .. .. .. 100 6 6 Farms .. .. .. .. .. .. .. 7,051 10 1 .. .. 2,109 11 0 523 12 8 3,695 2 0 .. .. .. 2,819 10 11 .. 16,199 6 8 Quarries .. .. .. .. .. .. .. .. 343 7 8 794 15 0 50 16 5 .. .. .. .. 472 14 11 .. .. 1,661 14 0 Labour contracts .. .. .. .. .. .. 259 15 10 .. 0 19 6 .. 27 17 0 .. 1,257 8 11 .. 447 7 11 .. .. 1,993 9 2 Sawmill .. .. .. .. .. .. .. .. .. .. .. .. .. 2,718 12 0 .. .. .. .. 2,718 12 0 Tailoring .. .. .. .. .. .. .. 253 4 3 .. .. .. I .. .. .. .. .. .. 253 4 3 Total expenditure .. 3,008 16 8 44,932 18 1 2,296 1 1 |l,600 18 3 31,958 19 3 i2,410 13 9 6,146 1 11 20,858 7 5 7,014 14 0 18,349 10 0 11,991 16 11 ;3,417 0 1 17,047 4 1 12,009 12 3 6,173 10 8 |l89,216 4 5 Income. £ s. d. i £ s. d. | £ s. d. £ s. d. £ s. d. £ s. d. i £ s. d. £ s. d. j £ s. d. 1 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. ; £ s. d. £ s. d. By Prison labour .. .. .. 574 1 8 :15,386 6 1 1,315 4 8 856 13 11 ill,027 12 3 847 17 4 2,153 5 11 8,095 10 8 jl,402 13 8 1 7,664 7 3 6,315 11 6 482 1 6 7,644 11 11 3,821 17 7 381 9 2 67,969 5 1 Depreciation overcharged in previous .. ' .. .. .. I .. .. .. .. i .. j .. 24 14 0 .. .. .. .. 24 14 0 year Profits on industries — Mail-bag repairs .. .. .. i 622 3 6 .. .. .. . . .. .. .. . - .. .. .. . - . . 622 3 6 Quarries .. .. .. .. 3,641 67 .. .. .. .. .. .. .. .. .. .. .. .. .. 3,641 6 7 Tailoring .. .. .. .. j 620 13 9 .. .. .. . . . . .. .. .. .. .. .. .. .. 620 13 9 Labour contracts . . .. . . 45 6 0 . . . . . . 9 18 11 .. 26 12 7 . . . . .. 288 10 10 . . 370 8 4 Net cost of institutional upkeep .. 2,434 15 0 24,617 2 2 980 16 5 744 4 4 20,931 7 0 1,562 16 5 3,992 16 0 12,752 17 10 5,612 0 4 10,658 10 2 5,651 11 5 (2,934 18 7 9,402 12 2 7,899 3 10 5,792 1 5 .115,967 13 2 Total income .. .. 3,008 16 8 44,932 18 1 2,296 1 1 1,600 18 3 31,958 19 3 2,410 13 9 |6,146 1 11 20,858 7 5 7,014 14 0 18,349 10 0 11,991 16 11 13,417 0 1 17,047 4 1 |12,009 12 3 6,173 10 8 189,216 4 5 Net cost of institutional upkeep per 122 0 10 60 8 2 35 12 2 I 35 11 5 105 8 5 87 15 10 j 63 6 10 97 18 0 108 11 0 86 11 5 66 19 7 93 6 5 77 17 2 | 117 10 2 I 174 18 0 I 83 16 5 prisoner per annum I I '

B.—l [PT. IYI.

PRISONS DEPARTMENT —continued. AUCKLAND GENERAL STORE. Working Account for the Year ended 31st March, 1927. Dr. Cr. Opening stocks— £ s. d. £ s. d. By Issues— Manufactured clothing .. 3,451 19 0 Other Government Depart- £ s. d. £ s. d. Manufactured boots .. 974 0 8 ments .. .. .. 3,551 14 8 Raw materials, tailoring .. 2,940 211 Institutions .. .. 9, 922 3 4 Raw materials, bootmaking .. 1,000 10 2 13,473 18 0 Loose tools .. .. 18 17 7 Raw material to tailoring Sundry stores .. .. 89 2 0 industry.. .. .. 1,837 13 3 Brushware and hardware .. 406 18 0 , Raw material to bootmaking Drags and medicines .. 326 11 10 industry.. .. .. 2,685 2 4 Tobacco .. .. .. 1,163 16 6 4,522 15 7 Tea .. .. .. 535 6 8 Closing stocks— Stock in transit .. .. 90 7 6 Manufactured clothing .. 1,541 5 1 10,997 12 10 Manufactured boots .. 1,236 8 0 Sundry purchases and expenses— Raw materials, tailoring .. 3,915 2 1 Clothing, bedding, and furni- Raw materials, bootmaking .. 753 11 1 ture .. .. .. 1,019 7 11 Sundry stores .. .. 352 7 7 Medicines, &c. .. .. 158 2 0 Brushware and hardware .. 425 18 2 Uniforms, &c. .. .. 90 6 10 Drugs and medicines .. 299 10 9 Tobacco .. .. .. 390 18 9 Tobacco .. .. .. 597 9 3 Sanitary .. .. .. 113 17 0 Tea .. .. .. 192 0 1 Cartage, &c. .. .. 27 13 2 Stock in transit .. .. 115 611 Purchase of raw materials for 9,428 19 0 tailoring.. .. .. 3,438 14 11 Balance transferred to Overhead Burden Account 213 16 6 Purchase of raw materials for bootmaking .. .. 2,526 711 Manufactured goods received from tailoring-shop .. 3,471 13 5 Manufactured goods received from bootmaking-shop .. 4,441 11 5 Manufactured goods received from tinsmith shop .. 164 18 1 15,843 11 5 Storekeeper's salary .. .. .. 303 7 0 Interest on capital .. .. . . 494 17 10 £27,639 9 1 £27,639 9 t WELLINGTON GENERAL STORE. Working Account for the Year ended 31st March, 1927. Dr. Or. To Opening stocks— £ s. d. £ s. d. By Transfers to institutions— Tobacco .. .. .. 630 9 9 Prison equipment, tea, and to- £ s. d. £ s. d. Prison equipment, &c. .. 70 9 6 baeeo .. .. .. 874 7 2 700 19 3 Lead-headed nails .. .. 50 16 0 Sundry expenses — Floor-polish .. . . .. 95 8 3 Purchase of tea .. .. 350 6 0 . 1,020 11 5 Purchase of tobacco .. .. 309 16 10 Closing stocks— 060 2 10 Tobacco .. .. .. 488 3 9 Transfers from Wellington Institu- Tea .. .. .. 4 16 10 tion— Prison equipment .. .. 123 7 9 Lead-headed nails .. .. 86 2 8 Lead-headed nails .. .. 35 6 8 Floor-polish .. .. . - 102 9 7 Floor-polish .. . . .. 7 14 — 188 12 3 658 16 4 Interest on capital .. .. .. 32 4 4 Balance transferred to Overhead Burden Account 97 9 1 £1,679 7 9 £1,679 7 9 AUCKLAND TAILORING INDUSTRY. Working Account for the Year ended 31st March, 1927. Dr. Cr. £ s. d. £ s. d. To Opening stocks — £ s. d. £ s. d. By Sales .. .. .. .. .. 3,506 9 7 Raw materials .. .. 142 9 8 Closing stocks— Partly manufactured goods .. 22 17 6 Raw materials .. .. 153 16 8 Manufactured goods .. .. 52 18 6 Partly manufactured goods .. 10 13 8 Loose tools .. .. .. 31 11 0 Manufactured goods .. .. 308 17 3 249 16 8 Loose tools .. .. .. 29 5 3 Sundry expenses— 502 12 10 Raw materials .. .. 1,837 13 3 Cost of goods manufactured at Point Halswell .. .. 156 16 9 Fuel, light, power, &c... .. 80 6 2 Machine parts and repairs .. 5 18 6 Freight and cartage .. .. 18 7 6 Sundries .. .. .. 0 14 6 —— 2,099 16 8 Prison labour . . .. .. .. 788 12 6 Officers' supervision .. .. .. 177 0 0 Interest on capital .. .. .. 40 11 2 Depreciation Reserve .. .. .. 32 11 8 Profit on working .. .. .. 620 13 9 £4,009 2 5 £4,009 2 5

B.—l [PT. IY].

PRISONS DEPARTMENT—continued. AUCKLAND BLOCK AND TILE INDUSTRY. Working Account for the Year ended 31st March, 1927. Dr. Cr. £ s. d. £ s. d» To Opening stocks— £ s. d. £ s. d. By Sales .. .. .. .. .. 42 1 2 Blocks .. .. .. .. 198 2 6 Closing stocks— Tiles .. .. .. .. 328 7 9 Blocks .. .. .. .. 191 13 0 Loose tools .. .. .. 232 17 0 Tiles .. .. .. .. 274 0 3 759 7 3 Ridges .. .. .. .. 15 13 4 Interest on capital .. .. .. 34 3 4 Loose tools .. .. .. 217 15 3 699 1 10 Loss on working.. .. .. .. 52 7 7 £793 10 7 j £793 10 7 AUCKLAND LABOUR CONTRACTS. Working Account for the Year ended 31st March, 1927. Dr. £ s. (1. Cr, £ s. d. To Prison labour .. .. .. .. 324 9 0 By Credits received .. .. .. .. 441 11 4 Supervision .. .. .. .. 71 16 4 Profit on working .. .. .. .. 45 6 0 £441 11 4 £441 11 4 AUCKLAND BOOTMAKING INDUSTRY. Working Account for the Year ended 31st March, 1927. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d* To Opening stocks— By Value of manufactures .. ..3,213 9 11 Raw materials .. .. 236 1 8 Value of repairs .. .. 1,229 14 6 Partly manufactured goods .. 304 0 7 4,443 4 5 Loose tools .. .. .. 95 4 9 Closing stocks — 635 7 0 Raw materials .. .. 161 11 4 Sundry expenses— Partly manufactured goods .. 245 0 9 Raw materials received from Loose tools .. .. .. 94 7 3 General Store .. .. 2,685 2 4 500 19 4 Fuel, light, power, and water .. 22 4 1 Loss on working .. .. .. 127 2 0 Tools and repairs .. .. 7 4 10 Freight, cartage, &c. .. .. 1 13 9 Machine parts, needles, &c. .. 7 3 1 Sundries .. .. .. 1 18 11 2,725 7 0 Prison labour .. .. .. .. 1,369 6 6 Officers' supervision .. .. .. 255 0 0 Interest on capital .. .. .. 55 18 1 Depreciation Reserve .. .. .. 30 7 2 £5,071 5 9 £5,071 5 9 AUCKLAND MAIL-BAGS, MATS, ETC., INDUSTRY. Working Account for the Year ended 31st March, 1927. Dr. Cr. £ s. d. £ s. d. To Opening stocks— £ s. d. £ s. d. By Sales .. .. .. .. .. 2,173 19 5 Raw materials .. .. 19 12 10 Closing stocks— Partly completed work .. 148 7 0 Raw materials .. .. 102 011 Completed work .. .. 512 0 Partly completed work .. 39 19 1] Loose tools . . .. .. 219 0 Loose tools .. .. .. 217 9 — 176 10 10 144 18 7 Sundry expenses — Purchase of canvas .. .. 398 6 10 Seaming-twine, dees, rings, &c. .. 400 12 10 Machine parts, needles, &c. .. 23 5 4 Soap and brushes .. .. 21 12 0 Fuel, light, water, and power .. 7 9 0 Freight, cartage, &c. .. .. 7 13 1 Sundries .. .. .. 0 15 11 859 15 0 Prison labour .. .. .. .. 595 3 6 Officers' supervision .. .. .. 54 1 8 j Interest on capital .. .. .. 9 9 6 Depreciation Reserve .. .. .. 114 0 Profit on working .. .. .. 622 3 6 £2,318 18 0 £2,318 18 0 7—B. 1 [PT. IV].

B.—l [PT. IV].

PRISONS DEPARTMENT— continued. QUARRIES. Working Account for the Year ended 31st March, 1927.

' I I I Dr. Auckland. Napier. New Plymouth. Totals. Cr. Auckland. Napier. New Plymouth. Totals. ; - - — —; e ~~ ' " j j ' - £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Opening stocks— By Sales .. .. .. 19,698 9 6 330 16 0 1,267 12 0 21,296 17 6 Metal .. .. .. 33 9 0 .. 723 0 0 758 9 0 | Closing stocks — Horses .. .. .. 157 10 0 .. .. 157 10 0 Metal .. .. .. 33 15 0 77 13 9 740 10 0 851 18 9 Harness .. .. .. 151 5 6 .. .. 151 5 6 Consumable stores .. .. 65 16 4 .. .. 65 16 4 Loose tools .. .. .. 328 4 3 10 11 0 53 19 10 392 15 1 Horses .. .. .. 141 15 0 .. .. 141 15 0 Sundry expenses — Harness .. .. .. 108 7 0; .. ■ .. 108 7 0 Machine parts and repairs .. 554 4 1 .. .. 554 4 1 Loose tools .. .. .. 268 211 833 58 44 334 10 6 Explosives .. .. .. 451 15 0 3 11 6 17 2 8 472 9 2 Loss on working .. .. .. 343 7 8 794 15 0 1,138 2 8 Tools and repairs .. .. 82 8 3 2 0 0 15 17 8 100 5 11 : Fodder .. .. .. 216 11 8 .. .. 216 11 8 Lubricants .. .. .. 158 10 10 .. .. 158 10 10 Fuel, light, water, power, &e. .. 1,133 12 9 .. 6 10 0 1,140 2 9 | Blacksmithing .. .. 126 17 10 .. .. 126 17 10 Timber and sundries .. .. 92 75 0 16 3 806 101 4 2 jj Maintenance of quarry roads .. 20 9 0 . . 38 0 0 58 9 0 Repairs to harness .. .. 41 4 9 .. .. 41 4 9 Freight, cartage, &c. .. .. 671 10 2 0 5 7 9 4 0 680 19 9 Prison labour .. .. 9,323 18 7 442 8 3 1,691 16 2 11,458 3 0 Officers'supervision .. .. 1,606 10 0 217 17 11 221 16 9 2,046 4 8 |j Interest on capital .. .. 897 1 8 82 10 2 75 13 9 1,055 5 7 jj Depreciation on plant .. .. £27 8 5 .. .. 627 8 5 | Profit on working .. .. 3,641 6 7 .. .. 3,641 6 7 20,316 5 9 760 0 8 | 2,861 1 4 23,937 7 9 j 20,316 5 9 760 0 8 2,861 1 4 j 23,937 7 9

B.—l [PT. IY].

PRISONS DEPARTMENT—continued. HAUTU DEVELOPMENT. Gross Working Account for the Year ended 31st March, 1927.

Net Working Account for the Year ended 31st March, 1927. Expenditure. Income. To Sectional gross balances brought By Sectional gross balances brought down— £ s. d. £ s. d. down—■ £ s. d. £ s. d. Crops, garden, and general .. 303 3 1 Cattle.. .. .. .. 208 10 7 Horses .. .. .. 51 6 3 Pigs .. .. .. .. 26 11 10 354 9 4 235 2 5 Proportion of maintenance Wai- Balance transferred to Development marino-Tokaanu Road .. .. 89 11 1 Account .. .. .. .. 2,960 7 5 Payments to prisoners' dependants .. 318 5 0 Prisoners' industry earnings .. .. 276 7 4 Prison labour .. .. 1,468 7 3 Less payments to dependants and earnings .. .. 594 12 4 873 14 11 Officers' supervision .. .. .. 647 5 8 Interest on capital .. .. .. 633 18 4 Depreciation reserve .. .. .. 1 18 2 £3,195 9 10 £3,195 9 10

RANGIPO DEVELOPMENT. Gross Working Account for the Year ended 31st March, 1927.

— | € S'G G e a nS S '| Cattle. Pigs. I Horses. I J I Expenditure. To Opening stocks — ! £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Equipment .. .. .. .. .. j 510 115 .. j .. "~| | Live-stock .. .. .. .. .. .. 181 10 0 j 53 5 0 201 0 0 1,573 0 1 Crops .. .. .. .. .. 626 13 8 .. i .. J I Expenses .. .. .. .. .. 493 7 8 535 17 11 .. 21 6 3 1,050 11 10 Sectional gross balances carried down .. .. .. 208 10 7 26 11 10 .. 235 2 5 1,630 12 9 925 18 6 I 79 16 10 222 6 3 2,858 14 4 Income. £ s. d. £ s. d. £ s. d. | £ s. d. £ s. d. By Sales and transfers .. .. .. .. 224 17 10 377 18 6 54 8 10 j .. 657 5 2 Closing stocks— Equipment .. .. .. .. .. 533 12 4 .. .. j .. ~j Live-stock .. .. .. .. .. 548 0 0 25 8 0 j 171 0 0 J- 1,846 19 10 Crops and garden .. .. .. .. 568 19 6 .. .. | J Sectional gross balances carried down .. .. 303 3 1 .. .. 51 6 3 354 9 4 1,630 12 9 925 18 6 79 16 10 I 222 6 3 2,858 14 4

! ° r0PS 'G G eneraf' Cattle ' Hor863 - Totals - Expe7uliture. To Opening stocks— £ s. d. £ s. d. £ s. d. £ s. d. Equipment .. .. .. .. 81 3 5 [ .. .. \ . Crops and garden .. .. .. .. 67 10 0 .. .. / Expenses .. .. .. .. .. 799 17 10 j 268 16 9 43 0 0 1,111 14 7 948 11 3 268 16 9 43 0 0 1,260 8 0 Income. By Closing stocks —• £ s. d. £ s. d. £ s. d. £ s- d. Equipment .. .. .. .. 88 11 3 .. .. 1 Live stock .. .. .. .. .. 236 0 0 43 0 0 i- 549 14 0 Crops and garden .. .. .. .. 182 2 9 .. .. J Sectional gross balances carried down .. .. 677 17 3 32 16 9 .. 710 14 0 948 11 3 268 16 9 43 0 0 1,260 8 0

B.—l [PT. IY].

PRISONS DEPARTMENT—continued. RANGIPO DEVELOPMENT—continued. Net Working Account foe the Year ended 31st March, 1927. Expenditure. Income. £ To Gross balances, brought down— £ s. d. £ s. d. By Balance transferred to Development Account 1,952 17 4 Crops, garden and general .. 677 17 3 Cattle .. .. .. 32 16 9 710 14 0 Maintenance of Waimarino-Tokaanu Road .. .. .. .. 89 11 1 Payments to prisoners' dependants .. .. 331 14 0 Prisoners' industry earnings .. .. 147 0 1 Prison labour .. .. .. 618 17 6 Less payments to dependents and earnings .. .. .. 478 14 1 140 3 5 Officers' supervision .. .. .. 453 15 9 Interest on capital .. .. .. 74 11 3 Depreciation Reserve .. .. .. 5 7 9 £1,952 17 4 £1,952 17 4 INVERCARGILL BOOTMAKING INDUSTRY. Working Account for the Year ended 31st March, 1927. Dr. | Cr. £ s. d. To Opening stocks— £ s. d. £ s. d. ' By Sales and issues .. .. .. .. 1,345 5 4 Raw materials .. .. 140 411 Closing stocks — £ s. d. Partly manufactured goods .. 233 18 0 Raw materials . . .. 170 18 8 Manufactured goods .. .. 104 10 0 I Partly manufactured goods .. 163 12 0 Loose tools .. .. .. 177153 Manufactured goods . . .. 106 15 0 656 8 2 Loose tools .. .. .. 65 15 3 Sundry expenses— 507 0 11 Raw materials .. .. 685 7 7 Loss on working .. .. .. 264 16 7 Tools and repairs .. .. 0 8 3 Machine parts and repairs .. 2 2 0 Sundries .. .. .. 6 2 11 Freight, cartage, &c. .. .. 8 14 8 702 15 5 Prison labour . . .. .. " .. 509 1 10 Officers supervision .. .. .. 204 2 8 Interest on capital .. .. .. 36 14 9 Depreciation Reserve .. .. .. 8 0 0 £2,117 2 10 j £2,117 2 10 INVERCARGILL TAILORING INDUSTRY. Working Account for the Year ended 31st March, 1927. Dr. | Cr. £ s. d. To Opening stocks— £ s. d. £ s. d. ! By Sales .. .. .. .. .. 169 011 Raw materials .. .. ..1385 i Closing stocks— Loose tools .. .. 15 4 5 j Loose tools .. .. .. .. 53 18 6 28 12 10 I Loss on working .. .. .. .. 253 4 3 Sundry expenses— Ra\tf materials .. .. 28 3 2 Machine parts and repairs .. 1 14 10 Sundries .. .. • • 0 16 29 19 6 Prison labour .. .. .. .. 413 12 6 Interest on capital .. .. .. 2 10 10 Depreciation Reserve .. .. .. 18 0 £476 3 8 £476 3 8 INVERCARGILL LABOUR CONTRACTS. Working Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. £ g. d. To Opening stocks, loose tools and harness .. 42 10 6 By Credits .. .. .. .. .. 175 0 0 Prison labour .. .. .. .. 128 15 0 Closing stocks, loose tools and harness .. 42 10 6 Officers supervision .. .. .. 202 4 2 Loss on working .. .. .. .. 259 15 10 Sundry expenses .. .. .. .. 21 18 11 Interest on capital .. .. .. 39 15 11 Depreciation Reserve .. .. .. 42 1 10 £477 6 4 £477 6 4

PRISONS DEPARTMENT —continued. INVERCARGILL FARMING INDUSTRY. Gross Working Account for the Year ended 31st March, 1927.

B.—l [PT. IY].

Net Working Account foe the Year ended 31st March, 1927. Expenditure. \ Income. To Gross losses brought down— £ s. d. £ s. d. j By Gross profits brought down— £ s. d. £ s. d. Crops and general .. .. 2,936 7 6 Dairying and cattle .. 1,620 4 1 Pigs .. .. .. 117 19 9 Sheep .. .. .. 608 18 2 Garden .. .. .. 751 8 1 Horses .. .. .. 107 13 7 Firewood and timber .. 55 12 5 i 2,336 15 10 3,861 7 9 Net loss on working for year .. .. 7,051 10 1 Interest on capital .. .. .. 2,987 11 1 j Depreciation reserve .. .. .. 2,539 7 1 £9,388 5 11 | £9,388 5 11

Mivuoo »t uivxvii'i u iivuvuiii ruw .hjlxli x JiAlv JliiN UJhU aioi maivviij . Crops and General. Dai g t n | e and Sheep. Pigs. Garden. Horses. j Hr S£ r and J Total " Expenditure.. To Opening stocks — £ s. d. £ s. d. £ s. d. £ s. d. i £ s. d. £ s. d. £ s. d. £ s. d. Equipment .. .. .. .. .. .. 326 14 3 .. .. .. ! .. .. 47 4 0] Live-stock .. .. .. .. .. .. 500 2,428 0 0 762 0 0 83 0 0 .. 469 10 0 .. j> 5,669 9 1 Crops, &c. .. .. .. .. .. .. 1,280 1 0 .. .. ; .. 267 19 10 .. J Expenses .. .. .. .. .. .. 1,316 1 3 927 0 7 152 6 11 r 259 7 10 i 20 16 10 22 16 5 .. 2,698 9 10 Prison labour .. .. .. .. .. 1,780 17 9 1,176 7 6 29 8 9 | 142 8 1 749 1 9 .. 112 3 9 3,990 7 7 Supervision .. .. .. .. .. .. 850 5 0 439 7 2 4 19 9 | 19 0; 225 3 3 .. 40 10 5 1,561 14 7 Sectional gross profits carried down .. .. .. .. 1,620 4 1 608 18 2 .. j .. 107 13 7 .. 2,336 15 10 5,558 19 3 6,590 19 4 1,557 13 7 j 486 4 11 } 1,263 1 8 j 600 0 0 199 18 2 16,256 16 11 Income. £ . s. d. £ s. d. £ s. d. [ £ s. d. £ s. d. £ s. d. £ s. d. j £ s. d. By Sales .. .. .. .. .. .. 1,114 13 5 4,267 18 4 916 18 7 I 26115 2 278 19 7 .. Ill 5 9 6,984 10 10 Closing stocks — Equipment .. .. .. .. .. .. 332 13 4 .. .. . . .. .. .. ) Live-stock .. .. .. .. .. .. 300 2,323 1 0 640 15 0 106 10 0 ... 600 0 0 •• r 5 > 410 18 4 Crops, &c. .. .. .. .. .. .. 1,172 5 0 .. .. .. 232 14 0 .. .. ) Sectional gross losses carried down .. .. .. 2,936 7 6 .. .. 117 19 9 751 8 1 .. 55 12 5 3,861 7 9 5,558 19 3 6,590 19 4 1,557 13 7 486 4 11 1,263 18 600 0 0 199 18 2 16,256 16 11

B.— 1 [PT. IYJ.

PRISONS DEPARTMENT—continued. NEW PLYMOUTH LABOUR CONTRACTS. Working Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. [£ s. d. To Prison labour .. .. .. .. 16 19 6 By Credits .. .. .. .. .. 16 0 0 Loss on working .. .. .. .. 019 6 £16 19 6 £16 19 6 PAPARUA BLOCK AND TILE MAKING INDUSTRY. Working Account for the Year ended 31st March, 1927. Dr. Cr. £ s. d. To Opening stocks — £ s. d. £ s. d. By Sales .. .. .. .. .. 440 16 1 Blocks and tiles .. .. .. 411 15 11 Closing stocks — £ s. d. Loose tools .. .. 26 0 6 Blocks and tiles .. .. 272 8 3 437 16 5 Loose tools .. .. 26 1 0 Sundry expenses — 298 9 3 Cement, &c. .. .. 73 0 6 Loss on working .. .. .. . 47 18 11 Freight, cartage, &c. .. .. 16 6 0 Sundries .. .. .. 0 16 6 90 3 0 Prison labour .. .. .. .. 173 4 0 Offioers' supervision .. .. .. 66 6 10 Interest on capital .. .. .. 19 14 0 £787 4 3 £787 4 3 PAPARUA QUARRY. Working Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. £ s. d. To Prison labour .. .. .. .. 219 16 3 By Sales .. .. .. .. .. 202 17 7 General expenses .. .. .. .. 2 9 6 Loss on working .. .. .. ~ 50 16 5 Freight, cartage, &c. .. .. .. 31 8 3 £253 14 0 £253 14 0 PAPARUA LABOUR CONTRACTS. Working Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. £ s. d. To Prison labour .. .. .. 18 0 0 By Credits .. .. .. 27 18 11 Profit on working .. .. .. .. 9 18 11 £27 18 11 £27 18 11

PRISONS DEPARTMENT— continued. PAPARUA FARMING INDUSTRY. Gross Working Account for the Year ended 31st March, 1927.

B.—l [Pt. IY].

Net Working Account for the Year ended 31st March, 1927. Expenditure. ' Income. To Sectional gross losses, brought down— £ s. d. £ s. d. By Sectional gross profits, brought Crops and general . 1. 137 1 3 down— £ s. d. £ s. d. Pigs .. 32 18 11 Dairying and cattle .. .. 14 15 8 Garden , . 276 7 10 Sheep .. .. .. 293 4 3 Poultry •• 16 16 1 Horses .. .. .. 405 14 11 1,463 4 1 713 14 10 Interest on capital .. 1,211 15 9 Net loss on working .. .. .. 2,109 11 0 Depreciation reserve .. 148 6 0 £2,823 5 10 £2,823 5 10

j Crops and General, j 4 ! Sheep. j Pigs. j Garden. Horses. j Poultry. j Total. Expenditure. To Opening stocks — £ s. d. £ s. d. £ s. d. £ s. d. j £ s. d. £ s. d. £ s. d. £ s. d. Equipment .. .. .. .. .. 402 1 8 .. .. .. ! .. •• I "1 Live-stock .. .. .. .. ... .. 269 6 0 1,326 16 6 408 19 0 .. , 140 0 0 23 19 0 4,416 9 7 Crops, &c. .. .. .. .. .. | 1,356 7 5 .. .. .. 5 489 0 0 •. [ • • J Expenses .. .. .. .. .. .. j 2,212 11 9 992 2 10 940 7 5 688 12 11 17 15 9 656 4 7 | 25 2 3 5,532 17 6 Prison labour, including payments to dependants and industry 1,528 7 6 197 15 0 89 10 0 203 5 0 j 298 18 7 .. 45 7 6 2,363 3 7 earnings Officers'supervision .. .. .. .. ..I 509 7 5 73 1 2 76 8 8 66 17 6 1 203 2 6 .. ! 9 8 2 938 5 5 Sectional gross profits, carried down .. .. .. .. 14 15 8 293 4 .3 .. .. j 405 14 11 j •• 713 14 10 6,008 15 9 1,547 0 8 2,726 6 10 1,367 14 5 1,008 16 10 1,201 19 6 103 16 11 13,964 10 11 Income. By Sales .. .. .. .. .. .. 3,483 9 6 1,312 7 8 1,537 8 8 941 0 0 350 0 4 868 13 6 56 11 10 8,549 11 6 Closing stocks — ' ! Equipment .. .. .. .. .. 477 119 .. .. .. .. •• 1 Live-stock .. .. .. .. .. .. 234 13 0 1,188 18 2 393 15 6 .. 333 6 0 30 9 0 3,951 15 4 Crops, &c. .. .. .. .. .. 910 13 3 .. .. .. ! 382 8 8 .. • • J Sectional gross losses, carried down .. .. .. 1,137 13 .. j .. 32 18 11 276 7 10 •• 16 16 1 1,463 4 1 6,008 15 9 1,547 0 8 [ 2,726 6 10 1,367 14 5 j 1,008 16 10 1,201 19 6 ! 103 16 11 13,964 10 11

B.—l [PT. IY].

PRISONS DEPARTMENT— continued. POINT HALSWELL FARMING INDUSTRY. Gross Working Account for the Year ended 31st March, 1927.

Net Working Account for the Year ended 31st March, 1927. Expenditure. Income. To Gross losses, brought down—- £ s. d. £ s. d. By Gross profits, brought down— £ s. d. £ s. d. General .. .. .. 183 7 6 Dairying and cattle .. .. 62 10 7 Garden .. .. .. 300 8 6 Pigs .. .. .. 1 IS 11 Poultry ...... 7 18 9 .. 64 9 6 Horses .. .. .. 7 10 0 Net loss on working .. .. .. 523 12 8 499 4 9 Interest on capital .. .. .. 73 6 3 Depreciation Reserve .. .. 15 11 2 £588 2 2 £588 2 2

General. Dairying and Cattle. Pigs. Garden. Poultry Horses. Totals. Expenditure. To Opening stocks — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Equipment .. .. .. .. .. • • 83 17 7 .. • • .. .. .. j Live-stock .. .. .. .. .. .. •• 209 15 0 8 5 0 .. 4 16 0 22 10 0 V 339 19 3 Crops, &c. .. .. .. .. .. • • • • • • • • 10 15 8 Expenses .. .. .. .. .. •• 96 4 7 23 11 2 17 0 0 35 8 9 5 3 8 .. i 177 8 2 Prison labour .. .. .. .. .. .. j 80 19 9 38 4 4 9 18 4 255 10 10 5 9 1 .. 390 2 4 Officers' supervision .. .. .. .. • • ; 18 14 0 45 16 9 14 7 3 56 5 9 12 7 9 .. 147 11 6 Sectional gross profits, carried down .. • • • • • • 62 10 7 1 18 11 .. .. .. 64 9 6 279 15 11 379 17 10 51 9 6 358 1 0 27 16 6 [ 22 10 0 1,119 10 9 Income. By Sales .. .. .. .. .. •• 14 12 6 227 14 1 45 9 6 42 18 3 15 6 9 15 0 0 361 1 1 Closing stocks — Equipment .. .. .. • ■ • • • • 81 15 11 .. .. .. .. .. Live-stock .. .. .. .. •• •• 152 3 9 6 0 0 .. 4 11 0 .. |>i 259 4 11 Crops, &g. .. .. .. .. ■ ■ • • • • ■ • • • 14 14 3 .. .. J [ Sectional gross losses, carried down .. .. • • 183 7 6 .. .. 300 8 6 7 18 9 7 10 0 499 4 9 279 15 11 379 17 10 51 9 6 358 10 27 16 6 22 10 0 1,119 10 9

PRISONS DEPARTMENT— continued. WAIKERIA FARMING INDUSTRY. Gross Working Account for the Year ended 31st March, 1927.

B—B. 1 [PT. IV].

B.—l [Pt. IY].

Net Working Account for the Year ended 31st March, 1927. Expenditure. Income. £ s. d. £ s. d. £ a. d. To Gross losses, brought down— By Gross profits, brought down— Crops and general .. .. 1,993 4 10 Sheep .. .. .. .. .. 484 13 11 Dairying and cattle .. .. 220 15 0 ' Loss on working .. .. .. .. 3,695 2 0 Pigs .. .. .. 217 4 9 Gardens .. .. .. 195 13 2 Apiary .. .. .. 37 15 3 2,664 13 0 Interest on capital .. .. .. 1,392 9 9 Depreciation Reserve .. .. .. 122 13 2 £4,179 15 11 £4,179 15 11

Crops and General. Sheep. Pigs. j Garden. j Apiary. Totals. Expenditure. To Opening stocks— £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Equipment .. .. .. .. .. .. 488 3 8 .. .. .. .. 118 6 0") Live-stock .. .. .. .. .. .. 793 16 0 2,648 0 0 215 8 0 168 15 0 .. .. L 7,135 1 11 Crops, &c. .. .. .. .. .. .. 1,768 0 0 .. .. .. 934 13 3 Expenses .. .. .. .. .. .. 1,302 9 6 2,327 17 4 207 1 6 588 15 7 138 2 0 7 12 10 4,571 18 9 Prison labour .. .. .. .. .. 1,960 11 3 2,033 19 0 6 10 0 105 10 0 787 12 3 105 5 0 4,999 7 6 Officers' supervision .. .. .. .. .. 915 17 3 620 10 7 17 11 10 17 13 1 268 13 7 .. 1,840 6 4 Sectional gross profits, carried down .. .\ .. .. .. 484 13 11 .. .. .. 484 13 1 1 7,228 17 8 7,630 6 11 931 5 3 | 880 13 8 2,129 11 231 3 10 19,031 8 5 Income. By Sales .. .. .. .. .. .. 2,254 13 3 5,215 16 11 451 15 3 484 8 11 091 7 7 2 3 11 I 9,400 5 10 Closing stocks — Equipment.. .. .. .. .. .. 606 18 11 .. .. .. .. 183 1 .5 ~| Live stock .. .. .. .. .. .. 830 8 0 2,193 15 0 479 10 0 179 0 0 .. .. ' I 6,966 9 7 Crops, &c. .. .. .. .. .. 1,543 12 8 .. .. .. 942 0 4 8 3 3 j Sectional gross losses, carried down .. .. .. 1,993 4 10 220 15 2 .. 217 4 9 195 13 2 37 15 3 2,664 13 0 7,228 17 8 7,630 6 11 931 5 3 880 13 8 I 2,129 11 231 3 10 19,031 8 5 I

B. -1 [PT. IY].

PRISONS DEPARTMENT—continued. POINT HALSWELL LAUNDRY AND SEWING INDUSTRY. Working Account for the Year ended 31st March, 1927. Dr. £ s. d. Gr. £ s. d. To Sundry materials .. .. .. .. 185 10 7 By Credits received .. .. .. .. 821 15 4 Cartages .. .. .. .. .. 42 1 1 Closing stock—• £ s. d. Prison labour .. .. .. .. 531 9 11 Raw materials .. .. 123 7 3 Officers' supervision .. .. .. 221 2 0 Manufactured goods .. 7 4 0 130 11 3 Loss on working .. .. .. .. 27 17 0 £980 3 7 £980 3 7 WAIKERIA LABOUR CONTRACTS. Working Account for the Year ended 31st March, 1927. Dr. £ s. d. Gr. £ s. d. To Prison labour .. .. .. .. 927 14 4 By Credits .. .. .. .. .. 1,478 12 0 Officers' supervision .. .. .. 524 5 1 Profit on working .. .. .. .. 26 12 7 £1,478 12 0 £1,478 12 0 WAIKUNE ROAD CONTRACTS. Working Account for the Year ended 31st March, 1927. Dr. \ Gr. To Opening stock— £ s. d. £ s. d. jßy Credits— £ s. d. £ s. d. Horses .. .. .. 498 7 0 j Road contracts .. .. 11,491 17 4 Loose tools and harness .. 313 18 9 ! Cartage contracts and sale of Motor accessories .. .. 264 2 11 motor-spirits .. .. 1,415 910 Oils, grease, &c. .. .. 29 1 7 ' Sale of posts .. .. 78 0 0 Stock in transit .. .. 64 11 8 Horse-shoeing .. .. 7 19 6 1,170 1 11 12,993 6 8 Sundry expenses — Closing stock— Upkeep of vehicles .. 3,453 9 9 Horses .. .. .. 448 4 0 Fodder .. .. .. 1,094 10 7 Loose tools and harness .. 463 5 8 Freight, cartage, &c. .. 202 14 3 Motor accessories .. 200 9 1 Tools and repairs .. .. 44 410 Sundry stores .. .. 144 2 3 Explosives.. .. .. 405 13 0 Stock in transit .. .. 273 18 9 Ironwork .. .. .. 40 0 5 j 1,529 19 9 Fuel, &c. .. .. .. 9 12 11 Sundries .. .. .. 19 2 2 Purchase of posts .. .. 65 0 0 5,334 7 11 Payments to prisoners'dependants .. 1,413 11 0 Prisoners' industry earnings .. .. 655 5 8 j Prison labour .. .. 5,616 0 10 Less payments to dependants and industry earnings .. 2,068 16 8 — 3,547 4 2 Officers'supervision .. .. .. 2,003 9 10 Interest on capital .. .. .. 117 17 1 Depreciation Reserve .. .. .. 266 0 6 Profit on year's workings .. .. 15 8 4 £14,523 6 5 £14,523 6 5 To Expenditure on account of previous years— £ s. d. £ s. d. Upkeep of vehicles .. .. . . 1,152 18 7 By Profit for year .. .. .. .. 15 8 4 Explosives.. .. .. .. 53 15 9 Net loss .. .. .. .. 1,257 8 11 Sundries . . .. .. . . 66 2 11 £1,272 17 3 £1,272 17 3

B.—l [PT. IY].

PRISONS DEPARTMENT —continued. WAIKUNE SAWMILL. Working Account for the Year ended 31st March, 1927. Dr. Cr. £ s. d To Opening stocks— £s. d. £ s. d. jßy Sales .. .. .. .. .. 3,835 4 7 Timber .. .. .. 3,198 8 0 I Stores transferred .. .. .. 221 19 3 Loose tools .. .. 18 9 6 1 Closing stocks —Timber .. .. .. 845 5 3 Stores .. .. .. 193 12 7 Loss on working for year, carried down .. 2,162 19 5 3,410 10 1 i Sundry expenses— Royalties .. .. .. 238 11 0 Machine parts and repairs .. 80 2 2 Tools and repairs .. .. 18 2 10 Fodder .. .. .. 54 5 6 Motor-spirits and lubricants .. 22 0 8 Hauler parts .. .. 16 17 9 Freight, cartage, &c. .. 201 7 3 Sundries .. .. .. 9 4 9 Timber .. .. .. 123 13 2 764 5 1 Prison labour .. .. .. 1,137 0 0 Officers' supervision .. .. .. 636 9 7 Interest on capital .. .. .. 408 11 5 Depreciation Reserve .. .. .. 708 12 4 £7,065 8 6 £7,065 8 6 £ s. d. £ s. d. To Loss on year's working, carried down .. 2,162 19 5 By Total loss on working .. .. .. 2,718 12 0 Amount undercharged on account of depreciation in previous years .. .. 555 12 7 £2,718 12 0 £2,718 12 0 WELLINGTON GRAVEL-PIT. Working Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. £ s. d. To Opening stocks —Horses .. .. .. 5 0 0 By Sales .. .. .. .. .. 215 19 5 Sundry expenses— £ s. d. Closing stocks —Horses .. .. .. 2 0 0 Royal ties .. .. 66 17 3 Loss on working .. .. .. .. 472 14 11 Machine parts and repairs 42 18 0 Fodder .. .. 12 13 3 Fuel .. .. .. 416 0 Sundries .. .. 9 114 ■ 136 15 10 Prison labour .. .. .. .. 393 4 6 Officers' supervision .. .. .. 148 7 8 Interest on capital .. .. .. 3 118 Depreciation Reserve .. .. .. 3 14 8 £690 14 4 £690 14 4

B.—l [PT. IV].

PRISONS DEPARTMENT —continued. WELLINGTON MISCELLANEOUS INDUSTRIES. Working Account foe the Year ended 31st March, 1927. Dr. Cr. £ s. d. To Sundry expenses— £ s. d. £ s. d. By Credits for labour .. .. .. .. 2,059 5 7 Materials and expenses, labour Sales floor-polish .. .. .. .. 104 8 7 contracts .. .. .. 582 6 4 Sales lead-headed nails .. .. .. 83 7 8 Materials and expenses, floor-polish Sales timber .. .. .. .. 94 13 11 making .. .. .. 113 16 9 Sales firewood .. .. .. .. 44119 Materials and expenses, lead- Closing stocks— £ s. d. headed-nail making .. .. 177 19 8 Lead and nails .. .. 114 711 Purchase of timber .. .. 160 19 0 Floor-polish raw materials 29 6 8 Expenses, firewood cutting .. 37 14 6"* Timber.. .. .. 189 0 0 1,072 16 3 332 14 7 Prison labour— Loss on working .. .. .. .. 447 7 11 Labour contracts .. .. 1,390 0 II Floor-polish making .. .. 2 14 9 Lead-headed-nail making .. 7 18 6 Timber .. .. .. 67 12 0 Firewood .. .. .. 72 6 6 1,540 12 8 Officers supervision— Labour contracts .. .. 450 0 1 Floor-polish making .. .. 16 6 Lead-headed-nail making .. 2 18 10 Timber .. .. .. 57 19 0 Firewood .. .. .. 40 16 8 553 I 1 £3,166 10 0 £3,166 10 0 WI TAKO BRICKMAKING INDUSTRY. Working Account for the Year ended 31st March, 1927. Dr. Cr. £ s. d. To Opening stocks— £ s. d. £ s. d. By Sales .. .. .. .. 2,912 2 7 Bricks .. .. 3,305 11 10 Rent of railway-siding .. .. 62 0 0 Stores .. .. .. 420 11 11 Closing stocks— £ s. d. Loose tools .. .. 149 13 8 Bricks .. .. .. 1,592 12 10 3,875 17 5 Stores .. .. .. 223 4 8 Sundry expenses— Loose tools .. .. 81 3 2 Machine parts and repairs .. 69 5 0 1,897 0 8 Fuel, &c. .. .. .. 183 12 10 Loss on working .. .. 2,453 14 6 Lubricants .. .. 3 2 1 Tools and repairs .. .. 1 7 10 Advertising .. .. 35 14 6 Freight, cartage, &c. .. 144 10 0 Sundries .. .. .. 15 11 8 — 453 3 11 Prison labour .. .. .. 499 19 9 Officers supervision .. .. .. 262 4 8 Interest on capital .. .. .. 1,213 13 11 Depreciation Reserve .. .. .. 1,019 18 1 £7,324 17 9 £7,324 17

PRISONS DEPARTMENT— continued. WI TAKO FARMING INDUSTRY. Gross Working Account for the Year ended 31st March, 1927.

B.—l ;PT. TYi .

Net Working Account foe the Year ended 31st Maech, 1927. Expenditure. Income. To Gross losses, brought down— £ s. d. £ s. d. By Gross profits, brought down— £ s. d. £ s. d. Crops and general .. .. 1,644 8 2 Dairying and cattle .. 21 2 1 Sheep .. .. .. 120 14 10 Pigs .. .. .. 64 13 3 Garden .. .. .. 633 3 7 Poultry .. .. .. 15 0 2,398 6 7 87 0 4 Interest on capital .. .. .. 503 6 0 Net loss on working .. .. • 2,819 10 11 Depreciation Reserve .. .. . ■ 4 18 8 £2,906 11 3 £2,906 11 3

Crops and General. Sheep. Pigs. Garden. Poultry. Totals. I | I Expenditure. To Opening stocks — £ s. d. £ s. d. £ s. d. £ s. d. | £ s. d. j £ s. d. £ s. d. Equipment.. .. .. •• •• .. 179 23 .. .. .. j .. j .. \ 18 „ Live-stock 120 0 0 160 0 0 85 10 0 81 1 0 .. 1 5 0 / DZD 18 d Expenses .. .. .. •• •• •• 547 9 7 32 10 0 46 7 2 21 0 5 124 5 10 .. 771 13 0 Prison labour, including payments to prisoners' dependants 1,040 12 10 .. .. 3 7 6 1 623 4 10 .. 1,667 5 2 and earnings Officers supervision .. •• ■ • • ■ .. 582 12 2 .. .. .. 176 12 11 .. 759 5 1 Sectional gross profits, carried down .. .. .. .. 21 2 1 .. 64 13 3 .. 1 5 0 87 0 4 2,469 16 10 | 213 12 1 131 17 2 170 2 2 924 3 7 2 10 0 3,912 1 10 i — — Income. £ s. d. £ s. d. £ s. d. I £ s. d. £ s. d. i £ s. d. j £ s. d. By Sales .. .. .. .. .. .. 188 7 2 17 17 1 11 2 4 ; 120 16 8 230 19 8 I .. 569 2 11 Closing stock — Equipment .. .. . • .. .. 203 19 .. j .. .. .. ! Livestock .. .. .. .. .. .. 106 14 0 195 15 0 .. 49 5 6 .. 2 10 0 J- 924 6 7 Crops, &c. .. .. .. .. .. .. 307 00 .. j .. .. 60 04 J [ Stock in transit .. .. .. .. .. 20 5 9 .. j .. .. .. .. 20 5 9 Sectional gross losses, carried down .. .. .. 1,644 8 2 .. 120 14 10 .. 633 3 7 .. ; 2,398 6 7 2,469 16 10 213 12 1 131 17 2 170 2 2 924 3 7 2 10 0 3,912 1 10 j I I I I

B.—l [PT. IYI.

PRISONS DEPARTMENT—continued. WI TAKO MISCELLANEOUS INDUSTRIES. Working Account for the Year ended 31st March, 1927. Dr. Cr. £ s. d. To Sundry expenses— £s.d.£s. d. By Sales and issues of bread .. . . .. 679 9 0 Flour, &c. .. .. 466 9 0 Credits for labour .. .. ... 1,167 15 10 Freight, &c. .. .. 28 11 Closing stocks —Flour .. .. .. 61 15 5 468 17 11 Prison labour— Breadmaking .. .. 65 4 0 Labour contracts .. .. 1,080 8 0 1,145 12 0 Supervision, labour contracts .. .. 5 19 6 Profit on working .. .. .. 288 10 10 £1,909 0 3 £1,909 0 3 OTHER ADMINISTRATIVE EXPENSES. Accounts for the Year ended 31st March, 1927. Dr. Cr. To Crimes Amendment Act — £s.d.£s. d. By Balance—Net expenditure on, Probation Branch £ s. d. Administrative expenses .. 798 610 and Prisons Board .. .. .. 2,412 13 8 Contributions to after-care societies 6 10 2 804 17 0 Probation Branch— Administration expenses and advances to probationers ..1,132 4 7 Allowances to honorary Probation Officers .. .. .. 233 6 8 Extra clerical assistance .. 70 8 4 Postage and telegrams .. 26 10 6 Printing and stationery .. 71 0 7 Telephone services .. .. 71 19 0 Interest on capital .. .. 016 4 Depreciation Reserve .. .. 1 10 8 1,607 16 8 £2,412 13 8 £2,412 13 8

B.—l [P T . IV].

PRISONS DEPARTMENT —continued. Balance-sheet as at 31st March, 1927. Liabilities. £ s. d. Assets. £ s . d. Capital Account as at Ist April, 1926 .. .. 787,360 9 0 National Development Account (improvements to Treasury Adjustment Account .. ..123,819 11 4 Rangitoto Island) .. .. .. .. 2 149 2 4 Depreciation Reserve 78,187 15 3 Land and buildings- £ s. d. Suspense Accounts— Freeholds .. .. .. 157,704 3 9 Reserve for amounts to be Leaseholds 2,332 12 7 bitten off under section 3 (3), £ s - d. Taupo Development Account .. 24,722 17 1 Public Revenue Act, 1926 9,116 9 6 _! Sale of exhibits .. .. 132 15 6 184 759 13 5 Leasehold Adjustments Account Buildings . 571 123 16 1 —Invercargill Estuary develop- '' '' " ' 755 003 n « merit .. .. 6,893 12 2 Miscellaneous— Demolition Account—Paparua 2 0 0 Fixed plant.. .. .. 28,527 0 7 T . . , , . , 16,144 17 2 Implements and machinery .. 9,438 4 8 Interest charged in advance .. .. 11 12 9 Motor-vehicles .. .. 5 535 13 0 Sundry creditors . . .. .. 9> i o 4 3 8 Lighters 1 064 0 0 Prisoners industry earnings accrued .. 7,837 15 2 Loose tools 2 729 11 6 Deposits held on account of in- Arms and accoutrements " '803 17 0 mates •• •• .•• 717 17 10 Libraries and school-books .. 761 14 4 Less transferred to Receiver- Furniture and fittings .. 10,715 12 4 General s Deposit Aocount .. 511 3 7 Clothing and bedding .. 13,909 16 1 206 14 3 Band instruments .. .. 230 0 0 Stock in trade (timber, bricks, quarry-metal, &c.).. .. 6,624 19 5 Stocks in General Store (clothing, bedding, tobacco, &c.) .. 9,972 8 5 Stocks in local store (clothing, bedding, tobacco, &c.) .. 6,013 14 2 Stocks in transit .. .. 534 12 6 I Stamps .. .. 11 13 5 Farms and gardens— Live-stock .. .. .. 11,765 16 1 Crops .. .. .. 4,500 8 5 Gardens, orchards, &c., nurseries 2,084 19 2 Loose tools and sundry stores 2,739 11 8 117,963 12 9 Sundry debtors .. .. .. 9,951 3 7 Cash in Gaol Deposit Accounts .. .. 206 14 3 Expenditure in advance .. .. 30 6 10 Dairy Shares Deposit .. .. .. 634 6 7 Suspense Accounts— Sundry stores, live-stock, &c.. for writing off .. .. 563 I 8 Lyttelton Prison demolition, for writing off .. .. 8,553 710 Sawmill realization .. .. 2,485 110 Terrace Prison demolition .. 5,842 9 7 Invercargill cottage demolition 19 15 0 17,463 15 11 Revenue Accounts for year ended 31st March, 1927— Institution Income and Expenditure Accounts .. .. 95,449 19 8 Industry Profit and Loss Accounts .. .. .. 20,517 13 6 Administrative Expensos Account (Crimes Act and Probation).. 2,412 13 8 118,380 6 10 £1,022,662 18 7 £1,022,662 18 7 . . . Note. The following charges are included in the accounts for which the Department possesses no parliamentary appropriation : (a) Kental value as assessed by the Justice Department; (b) interest at 4J per cent, on capital as at Ist April, 1926. The cost of erection and maintenance of buildings, and the expenses of developing pumice lands reflected therein, are appropriated in votes under the control of the Public Works Department. B. L. Dallard, A.1.A.N.Z., Controller-General of Prisons. September, 1927. G. 0. Hall, A.R.A.N.Z., Accountant. I hereby certify that the Institutional Accounts, subsidiary Working Accounts, the Income and Expenditure Accounts, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes and to the following Audit comments :— (1) No charge for Head Office administration has been made against the various Industry Working Accounts. (2) The loss on realization of Waikune Sawmill has been reduced— (a) By an amount of £490 12s. 6d., representing a rebate of royalty for previous years received since the mill closed down, and which in the opinion of Audit should have been placed to the credit of the Working Account as a set-off against the loss of that account, instead of being placed to the credit of the Realization Account, which does not include timber stocks on hand at date of realization : (b) By an amount of £555 12s. 7d. representing a retrospective increase in the allowance for depreciation also made since the mill closed down, and subsequent to realization of the plant, the effect of which is to decrease the loss of realization. G. F. C. Campbell, Controller and Auditor-General. Note. 1. Prison industries as such are not commercial undertakings, but merely incidental to the policv of providing the most and appropriate economic type of work for prisoners. 2. The sum of £490 12s. 6d. is an amount secured from the Tongariro National Park Board on account of the rescinding of cutting-rights over a certain area. This restriction reduced the quantity of timber from which to recoup the capital invested in the mill, and to that r extent contributed to the loss on the same. It is therefore considered to be fair credit to Realization Account. The/timber stocks referred to were brought into the last Working Account, but the realization was confined to the mill plant. 3. This depreciation of £555 12s. 7d. is a definite and actual expense incurred in the working of the mill, and accordingly is considered to be a correct charge on the Profit and Loss Account for the last working-period. R. E. Hayes, Secretary to the Treasury.

B.—l TPT. IYI.

PUBLIC WORKS DEPARTMENT. NATIONAL DEVELOPMENT ACCOUNT (PUBLIC WORKS FUND). Income and Expenditure on Capital Account tor the Year ended 31st March, 1927. Construction and Improvement of Roads. Expenditure. Income. To Expenditure on construction of, and reinstatement of flood damage By Recoveries on account of expendi(portion chargeable to capital) to, roads, bridges, &c., including ture of previous years : — subsidies to local bodies and a proportion of general " Departmental" Road districts — £ s. d. administrative expenditure : — Auckland .. .. .. 63 1 5 Construction. Total. Tauranga .. .. .. 15 0 Road districts- £ s. d. T Td. £ s. d. Taumarunui .. .. 610 0 0 Whangarei .. 131,125 19 0 1,932 1 6 133,058 0 6 fetrattora .. .. .. M u u Auckland .. 99,430 3 4 4,776 10 10 104,206 14 2 w ?r er t " " , ' ' Tauranga .. 47,585 5 4 193 16 2 47,779 1 6 Wellington inn Gisborne.. .. 26,439 8 0 Or. 568-17 1 25,870 10 11 Greymouth .. .. .. 50 0 0 Taumarunui .. 36,822 18 9 134 2 1 36,957 010 uuneain .. .. .. 4 Stratford .. 62,276 13 10 532 6 1 62,808 19 11 7sn „1T Napier .. .. 24,851 6 9 18 13 9 24,870 0 6 ~ , ~ . .. , " Wellington .. 19,353 7 8 387 16 3 19,741 311 Balance, being excess of capital exNelson .. .. 37,269 15 5 128 17 6 37,398 12 11 penditure over capital income on Greymouth .. 31,869 18 7 165 6 0 32,035 4 7 roads, &c., transferred to annual Christchurch .. 28,350 14 3 945 7 3 29,296 1 6 National Development Account 1,012,721 1 0 Dunedin .. 24,174 13 5 1,783 910 25,958 3 3 Invercargill .. 28,424 14 7 .. 28,424 14 7 597,974 18 11 10,429 10 2 608,404 9 1 Advertising, tenders, &c. .. .. .. 26 0 2 Compensation for injuries .. .. .. 1,738 9 6 Engineering surveys .. .. .. .. 335 6 5 Rail freight on road-metal .. .. .. 2,996 16 9 Transfer to Main Highways Account, under Main Highways Act, 1922 (two years) .. .. 400,000 0 0 £1,013,501 1 11 £1,013,501 1 11 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 annual National including a proportion of general " Depart- Development Account .. .. .. 2,318 1 3 mental " administrative expenditure— Auckland district .. .. .. 580 12 4 Greymouth district .. .. .. 1,515 611 Dunedin district.. .. .. .. 222 2 0 £2,318 1 3 £2,318 1 3 Construction and Improvement of Harbour-works. Expenditure. Income. To Net expenditure on wharves, jet- £ s. d. £ s. d. By Recoveries 011 account of expenditure of £ s. d. ties, landings, &c., including a previous years— proportion of general " De- Greymouth district .. .. .. 203 17 6 partmental" administrative Balance, being excess of capital expenditure expenditure — over capital income for year on harbourWhangarei district .. ..8,114 5 2 works, &c., transferred to annual National Auckland district .. .. 1,307 19 6 Development Account .. .. ..13,71219 3 Nelson district * .. .. 421 15 2 Greymouth district .. .. 2,972 6 8 12,816 6 6 River navigation — improvements and protective works— Auckland district .. .. 8 14 0 Greymouth district .. .. 574 15 10 Dunedin district .. .. 517 0 5 1,100 10 3 £13,916 16 9 £13,916 16 9

B1 [PT. IV.]

PUBLIC! WORKS DEPARTMENT—continued. NATIONAL DEVELOPMENT ACCOUNT (PUBLIC WORKS FUND) —continued. Income and Expenditure on Capital Account for Year ended 31st March, 1927. Lands Improvement. Expenditure. Income. To Net expenditure, including a proportion of £ s. d. By Recoveries on account of expenditure of £ 8. d. genera] " Departmental " administrative previous years— expenditure on— Roads, &c., works — Reclamation works—• Hauraki pastoral areas .. .. 7 19 11 Sand-dune areas .. .. .. 1,447 18 3 Village-homesteads special settlements, Drainage-works— section 221, Land Act, 1908 .. .. .127 10 0 Free grants .. .. .. .. 4,808 3 8 Subsidies, &c. .. .. .. 6,808 8 3 135 9 11 Roads, &e., works— Balance, being excess of capital expenditure Clarence Valley .. .. .. 1,057 15 8 over capital income on lands improveTe Puke water-supply road .. .. 1,741 1 8 ment, transferred to annual National Stop-banks— Development Account .. .. .. 51,671 9 6 Ashley Road.. .. .. .. 417 8 4 Taieri .. .. .. .. 27,156 2 3 Tokatoka .. .. .. .. 6,385 610 Waitoa .. .. .. .. 322 17 11 River erosion— Waimana River .. .. .. 1,399 19 5 Miscellaneous .. .. .. .. 261 17 2 £51,806 19 5 £51,806 19 5 RAILWAY CONSTRUCTION (PUBLIC WORKS FUND) AND RAILWAYS IMPROVEMENT AUTHORIZATION ACT ACCOUNT. Public Works Fund: Vote "Railway Construction." Expenditure. Income. To Net expenditure, including a proportion of £ s. d. By Net recoveries during the year — £ s. d. general" Departmental" administrative Dargaville Branch .. .. .. 6,663 3 3 expenditure on— Whangarei Branch .. .. .. 313 2 8 Huarau Northwards .. .. .. 185,610 011 Recoveries on account of expenditure of Okaihau Northwards .. .. .. 45,900 3 8 previous years—Unopened lines .. 12,392 18 2 East Coast Main trunk— Credits for amount of ex- .. .. .. 15,403 0 4 penditure on sections Waihi-Taneatua .. .. .. 306,790 18 3 handed over to New Gisborne-Napier .. .. .. 220,575 15 4 Zealand Railways DeWaikokopu Branch .. .. .. 29,059 611 partment during the Opunake Branch .. .. .. 31,722 8 1 year — £ s. d. Stratford Main Trunk.. .. .. 153,359 11 1 Opunake Branch .. 447,620 410 Glenhope-Murchison .. .. .. 23,127 15 1 Glenhope-Kawatiri .. 136,762 11 7 Otira^Bealey.. .. .. .. 2,419 8 0 Auckland section (adjust-Westport-Inangahua .. .. .. 18,595 17 3 ment) .. .. 0 12 Orepuki-Waiau Extension .. .. 270 4 1 584,382 17 7 Lawrence-Roxburgh .. .. .. 54,613 9 7 Recoveries on account of Land claims.. .. .. ■■ 1,720 3 5 goods and passenger Survey (new lines and lines not specified) 3,265 17 7 traffic — Working-expenses of running Waihi-Taneatua .. 22,364 8 2 goods and passenger Waikokopu Branch .. 9,849 0 2 traffic— £ s. d. 32,213 8 4 Waihi-Taneatua .. 25,733 19 8 Balance, being excess of capital expenditure Waikokopu Branch .. 7,701 17 9 over capital income transferred to Railway 33,435 17 5 Construction Account .. .. 489,904 - 7 0 £1,125,869 17 0 " £1,125,869 17 0 Note.- The following amounts have been handed over to the Railways Department without parliamentary appropriation : (a) Total expenditure on lines handed over during the year 1926-27, £584,382 17s. 7d. ; (b) expenditure during 1926-27 on lines previously handed over, £9,936 17s. 7d. ; (c) recoveries during 1926-27 on account of expenditure of previous year in connection with lines previously handed over, £5,505 9s. 7d.

9—B. 1 [PT. IV!.

B.—l [PT. IV].

PUBLIC WORKS DEPARTMENT —continued. RAILWAY CONSTRUCTION (PUBLIC WORKS EUND) AND RAILWAYS IMPROVEMENT AUTHORIZATION ACT ACCOUNT —continued. Income and Expenditure on Capital Account fob the Year ended 31st March, 1927. Railways Improvement Authorization Act, 1914 (Portion being expended by Public Worhs Department). Expenditure. Income. To Net expenditure by Public Works Depart- £ s, d. By Balance, being excess of capital expenditure £ s. d. ment out of above account as under — over capital income, transferred to RailSection 5, Auckland-Westfield .. 114,785 12 I ways Improvement Authorization Act Section 7, Finance Act, 1924— 1914 Account .. .. .. 278,447 19 3 Hutt Valley Railway .. .. 145,687 14 8 Tawa Flat Railway .. .. .. 783 1 4 Palmerston North Deviation .. .. 6,692 14 3 Section 10, Finance Act, 1925— Petone Workshops .. .. .. 155 0 0 Proportion of cost of raising loans applied to unopened sections of railway .. 10,343 16 11 £278,447 19 3 £278,447 19 3 IRRIGATION AND WATER-SUPPLY (PUBLIC WORKS FUND): SCHEMES UNDER CONSTRUCTION. Expenditure. Income. £ s. d. To Net expenditure on the construction and up- By Net receipts on Earnscleugh scheme .. 777 14 9 keep of dams, weirs, water-races, &c., in General surveys, &c. .. .. .. 74 7 10 course of construction, Otago Central Balance transferred to Irrigation Construction schemes — £ s. d. Account, being excess of expenditure over Ardgour .. .. .. .. 185 6 11 income for year .. .. .. 54,160 6 2 Arrow Flat .. .. .. .. 28,89337 Hawkdun .. .. .. .. 16,156 18 7 Kawarau . . .. .. .. 1 17 0 Last Chance . . .. .. 2,904 8 8 Land-levelling (various schemes) .. 892 11 4 Luggate .. .. .. .. 9 18 9 Manuherikia .. .. .. .. 1,203 16 2 Manuherikia Upper .. .. .. 280 19 4 Miller's Flat . . .. .. .. 23 2 6 Roaring Meg .. .. .. 1,212 11 5 Tarras .. .. .. .. 1,937 15 10 Teviot Extension .. - .. .. 227 19 6 Soil survey .. .. .. .. 1,044 12 6 Upper Taieri. . .. .. .. 37 6 8 £55,012 8 9 £55,012 8 9 Note.—A charge of £2,247 for proportion of " Departmental" administration expenditure has been included for which the Department possesses no parliamentary appropriation under the Irrigation vote.

B.—l [PT. IV].

PUBLIC WORKS DEPARTMENT— continued. IRRIGATION AND WATER-SUPPLY: SCHEMES IN OPERATION. Promt and Loss Account for the Year ended 31st March, 1927. Gross Revenue Account.

1 I II III Bengerburn Galloway Ida Vallev Teviot T . , Bengerburn Galloway Ida VaUey Teviot _ t . Scheme Scheme" Scheme. Scheme. Scheme. Scheme. Scheme. Scheme. I II I ! 1 " " . I [ Dr. Or. To Management and operation By Sales of water after deduct- £| s. d. £ s. d. £ s. d. £ s. d. £ s. d. expenses £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. ing rebates, &c. .. 57$2J[4 848 1 7 5,605 7 10 538 18 6 7,049 10 3 Salaries, wages, horse allow- Rents of cottages, &c. .. .. 8 9 10 38 19 / .. 47 9 5 ances, repairs, &c. .. .. . 576 18 5 2,620 7 5 549 19 2 3,747 5 0 Gross loss, carried down .. .. .. .. 36 0 8 36 0 8 Proportion of office and administrative expenses 5 0 0 20 0 0 90 0 0 25 0 0 140 0 0 Gross profit, carried down .. 52 2 4 259 13 0 2,934 0 0 .. 3,245 15 4 57 2 4 856 11 5 5,644 7 5 574 19 2 7,133 0 4 57 2 4 856 11 5 5,644 7 5 574 19 2 7,133 0 4 Net Revenue Account. — "SfiT j M^ Dd j scheme. *°*1. | — | j 111 j , . . . _ . - : Dr. £ s. d.' | £ s. d. : £ s. d. £ s. d. Gr. £ s. d. £ s. d. £ s. d. £ s. d. To Gross loss, brought down .. .. .. .. 36 0 8 36 0 8 By Gross profit, brought down .. 52 2 4 3,193 13 0 .. 3,245 15 4 Interest at 4£ per cent, on capital outlay 29 6 0 8,651 14 5 1,748 14 4 10,429 14 9 Net loss for the year .. .. .. 5,556 17 2 2,250 1 0 7,806 18 2 at 1st April, 1926 Interest at 4 per cent, on Depreciation .. 16 5 8 .. 16 5 8 Reserve Account Depreciation Reserve .. .. .. 82 10 1 465 6 0 547 16 1 Net profit for the year .. 22 16 4 .. .. 22 16 4 | 52 2 4 J 8,750 10 2 2,250 1 0 11,052 13 6 Jj 52 2 4 8,750 10 2 2,250 1 0 11,062 13 6 Depreciation Reserve Account. Ida Valley j Twin* i I Ida VaUey Tpvint and Galloway Total. j and Galloway s h Total. Scheme- Scheme. Scheme. scneme. i y t _i Dr. £ s. d. £ s. d. £ s. d. Cr. £ s. d. £ s. d. £ s. d. To Balance at 31st March, 1927 .. 505 17 10 465 6 0 971 3 10 By Balance at 31st March, 1926 407 2 1 .. 407 2 1 Interest at 4 per cent, per 16 5 8 .. 16 5 8 annum Amount set aside as per Net 82 10 1 465 6 0 547 16 1 Revenue Account 505 17 10 465 6 0 971 3 10 505 17 10 465 6 0 971 3 10

b.—i rp T . ivi.

PUBLIC WORKS DEPARTMENT—continued. PUBLIC BUILDINGS (PUBLIC WORKS FUND). Income and Expenditure on Capital Account for the Year ended 31st March, 1927. Expenditure. £ s. d. j Income. To Parliamentary Buildings .. .. .. 17 6 1 By Amounts transferred to Departments as Departmental buildings and offices .. .. 19,485 19 4 under: — £ s. d. £ s. d. Workshops, stores, and garages .. .. 9,977 18 0 Agricultural .. .. 4,163 12 7 Other Government buildings— £ s. d. Education .. .. 6,274 410 Courthouses .. .. 407 1 10 Health and Hospitals .. 15,840 5 3 Prisons .. .. .. 23,624 7 0 Internal Affairs .. ..82,954 19 5 Police .. .. .. 8,056 14 9 Justice .. .. .. 1,260 15 4 Postal and Telegraph .. 85,430 12 11 Mental Hospitals .. .. 68,635 1 4 Agricultural .. .. 4,262 10 2 Police .. .. .. 7,410 12 4 Mental Hospitals .. .. 71,140 12 6 Postal and Telegraph .. 86,052 9 2 Health and Hospital Institu- Prisons .. .. .. 22,811 16 9 tions .. .. .. 16,926 10 7 295,403 17 0 Internal Affairs .. .. 82,954 19 5 Balance, being excess of capital expenditure Education .. .. 6,274 4 10 over capital income transferred to— 299,077 14 0 £ s. d. Parliamentary Buildings .. 17 6 1 Departmental buildings and offices and other Government buildings .. .. 23,159 16 4 Workshop, stores, and garages 9,977 18 0 33,155 0 5 £328,558 17 5 £328,558 17 5 Note. —No parliamentary appropriation is held under the buildings votes by the Department for the following : la) Proportion (£1,242) of " Departmental " administrative expenditure for the year added to cost of buildings under the Department's own control; (b) transfer to other Departments of expenditure (£295,403 175.) on buildings which appear in their separate balance-sheets. TIMBER-SUPPLY AND SAWMILLS (PUBLIC WORKS FUND): MAKOMAKO. Trading and Profit and Loss Account for the Year ended 31st March, 1927. Trading Account. Dr. £ s. d. £ s. d. Cr. To Logging— By Sales— £ s. d. £ s. d. Contract .. .. .. 265 0 3 Transfer to works .. .. .. 3,969 0 1 Wages .. .. .. 472 11 1 Timber used in erection of—Supplies .. .. .. 301 15 5 New mill .. .. .. 209 6 7 1,039 6 9 Accommodation- .. .. 155 0 1 Milling— Tram-line .. .. .. 4 5 8 Timber on hand, Ist April, 1926 516 16 8 368 12 4 Contract (Bourke) .. .. 641 19 0 Wages .. .. .. 1,130 19 11 Supplies .. .. .. 265 17 10 2,555 13 5 Less stpck of timber, 31st March, 1927 .. .. .. 124 6 8 — 2,431 6 9 Gross profit ... .. .. .. 866 18 11 £4,337 12 5 £4,337 12 5 Profit and Loss Account. £ s. d. £ s. d. £ S. d. To Supervision .. .. .. .. 131 7 4 By Gross profit .. .. .. .. 866 18 II Royalty (value of bush written off) .. .. 320 6 8 Net loss for year .. .. .. .. 33 14 11 Depreciation of assets .. .. .. 200 9 2 Interest on capital— Net cash advances .. .. 195 7 7 Plant loaned from Plant vote .. 53 3 1 248 10 8 £900 13 10 £900 13 10 £ s. d £ s. dTo Net loss for 1926-27 .. .. .. .. 33 14 11 Balance to balance-sheet .. .. .. 579 4 2 By Profit from previous year .. .. .. 612 19 1 £612 19 1 £612 19 1 Note.—The following charges have been included for which the Department possesses no parliamentary appropriation : (a) Temporary charge for interest at 4| per cent. ; (6) depreciation and value of bush written oft.

B.—l [PT. IY].

PUBLIC WORKS DEPARTMENT—continued. TIMBER-SUPPLY AND SAWMILLS (PUBLIC WORKS FUND): WAIKAREMOANA. Trading and Profit and Loss Account tor the Year ended 31st March, 1927. Trading Account. Dr. Cr. To Logging— £ s. d. f s. d. By Sales— £ s. d. £ s. d. Hauling .. .. .. 333 8 1 Transfer to works .. 9,333 8 4 Wages .. .. .. 3,057 6 6 Cash sales .. .. 58 18 2 Supplies .. .. .. 634 0 1 Sawdust .. .. .. 2 0 0 4,024 14 8 Firewood .. .. 4 10 0 Milling— 9,398 16 6 Wages .. .. .. 2,466 0 9 Timber used for accommodaSupplies .. .. .. 679 14 2 tion .. .. .. 237 011 Timber used for access road 15 3 6 3,145 14 11 Timber used for tram-line .. 458 4 5 Less sawn timber on hand Timber used for mill .. 66 10 11 31st March, 1927 .. 72 18 0 776 19 9 3,072 16 11 Gross profit .. .. .. 3,078 4 8 £10,175 16 3 £10,175 16 3 Profit and Loss Account. Dr. £ s. d. Cr. £ s. d. To Supervision .. .. .. .. 419 9 8 By Gross profit .. .. .. .. 3,078 4 8 Royalty .. .. .. .. .. 689 15 6 Net loss for the year .. .. .. 470 5 10 Insurance .. .. .. .. 145 11 6 Road-maintenance.. .. .. .. 56 14 7 Interest— £ s. d. On plant on loan .. .. 2 12 8 On capital .. .. .. 237 410 239 17 6 Depreciation of assets .. .. .. 1,997 1 9 £3,548 10 6 £3,548 10 6 Note. —The following charges have been included for which no parliamentary appropriation is held: (a) Interest (temporary charge) at 4J per cent, on net cash advances and on plant on loan; (b) depreciation of fixed assets. TIMBER-SUPPLY AND SAWMILLS (PUBLIC WORKS FUND): WHATORO. Profit and Loss Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. To Wages of watchman, &c. .. .. .. 247 12 9 By Rents from— £ s. d. Fire insurance .. .. .. .. 256 211 Lease of mill and yard .. .. .. 142 210 Rentals of land and sidings .. .. .. 73 13 3 Cottages .. .. .. .. .. 65 16 0 Repairs and advertising .. .. .. 21 15 9 Net loss for the year .. .. .. 539 9 3 Depreciation on plant, buildings, &c. .. .. 148 3 5 £747 8 1 £747 8 1 Note. —(«) The above-named sawmill was not operated by the Department during the year; (b) the charge for depreciation has been made without parliamentary appropriation. PLANT, MATERIAL, AND STORES (PUBLIC WORKS FUND). Income and Expenditure on Capital Account for the Year ended 31st March, 1927. Expenditure. Income. To Expenditure, including salaries, wages, &c., on— By Sundry recoveries from miscellaneous works— £ s. d. £ s. d. £ s. d. Plant —Hire, depreciation, sales and transfers Plant .. .. .. 19,393 1 4 to separate accounts .. .. .. 40,816 1 10 Material and stores .. 32,960 3 9 Material and stores —Issues, &c., including Moehau Quarry (equipment).. 371 4 3 overhead charges .. .. .. 39,302 19 9 52,724 9 4 Transfer to Moehau Quarry Account .. 371 4 3 Balance, excess of capital income over capital expenditure for the year, transferred to— £ s. d. Plant Account .. .. 21,423 0 6 Material and Stores Account .. 6,342 16 0 27,765 16 6 £80,490 5 10 £80,490 5 10 Note.—Credit has been taken without parliamentary appropriation under the vote for £419, depreciation during 1926-27 on plant not in service—transferred to Public Works Departmental Account.

b.—i rpT. ivi.

PUBLIC WORKS DEPARTMENT--continued. PUBLIC WORKS DEPARTMENTAL (PUBLIC WORKS FUND). Income and Expenditure on Capital Account for the Year ended 31st March, 1927. Expenditure. Income. To Net expenditure for year on administration £ s. d. By Income for year as under: —- £ s. d. and supervision expenses, &c., as under— Fees from — Salaries .. .. .. .. 46,305 3 9 Inspection and licenses, &c., electric lines Extra engineering, clerical, draughting, and and installations .. .. .. 446 0 0 office assistance .. .. .. 25,345 3 7 Water-power licenses .. .. .. 500 12 9 Travelling-expenses and transfer expenses Inspection of motor-omnibuses .. 199 0 0 of officers .. .. .. .. 21,107 7 1 Expenses of commissions .. .. 36 10 3 Equipment and other allowances .. 2,938 19 1 Balance carried down, being excess of net Printing and stationery, lithographic work, expenditure over income for year, prior to plans, periodicals, &c. .. .. 11,385 11 9 apportionment against various works .. 131,289 13 11 Books, fees, &c., for students attending Canterbury College .. .. .. 83 14 6 Work done by High Commissioner's staff 1,200 0 0 Postages, telegrams, telephone connections, and rents of private letter-boxes and bags 7,454 13 4 Fidelity guarantee policy premiums .. 34 1 5 Meal allowances .. .. .. 312 I 2 Rents of offices throughout New Zealand .. 14,498 0 0 Sundries .. .. .. .. 334 7 4 Depreciation on departmental library at 5 per cent. .. .. .. .. .. 47 5 0 Depreciation written off value of plant not in service and not chargeable to particular works 419 0 0 Losses, deficits, &c., for 1926 and 1927 transferred from Material and Stores Account 1,006 8 11 £132,471 16 II £132,471 16 11 £ s. d. £ s. d. To Balance brought down .. .. .. 131,289 13 11 By Recoveries on account of expenditure of Unallocated balance from 1925-26 .. 8,181 11 9 previous years .. .. .. .. 42 4 9 Balance carried forward to 1927-28 .. 251 0 11 Revaluation of mechanical and technical equipment .. .. .. .. 320 1 10 Amounts apportioned. to various works and services as under— Railway construction and £ s. d. improvement .. .. 53,165 0 0 Public buildings .. .. 9,704 0 0 Lighthouses and harbourworks .. .. 701 0 0 Tourist resorts .. .. 1,298 0 0 Roads, &c. . .. .. 31,558 0 0 Irrigation works .. .. 2,312 0 0 Contingent defence .. 1,389 0 0 Electric supply .. .. 34,375 0 0 Wai ho u and Ohinemuri Rivers improvement .. 2,008 0 0 Maintenance of roads .. 1,700 0 0 Maintenance of domains .. 150 0 0 Maintenance of public buildings .. .. .. 1,000 0 0 139,360 0 0 £139,722 6 7 [ £139,722 6 7 Note.—The following charges have been included for which he Department possesses no parliamentary appropriation under the above vote: (a) Assessed rentals of offices, &c. (£14,498), occupied by Public Works Department throughout New Zealand; (6) depreciation of plant not in service (£419); (e) transfer from materia! and stores account (£1,006 Bs. lid.). ACQUISITION AND OPERATION OF QUARRIES (PUBLIC WORKS FUND): TAURAROA QUARRY. Trading and Profit and Loss Account for the Year ended 31st March, 1927. Dr. Cr. To Stocks, Ist April— £ s. d. £ s. d. By Sales of metal — £ s. d. £ s. d. Running-stores and equipment 2,940 1 11 Transfers to works .. .. 23,220 16 0 Coal .. .. .. 329 10 0 Cash sales .. .. 1,602 18 8 Metal .. .. .. 14 7 6 24,823 14 8 3,283 19 5 Stocks, 31st March, 1927— Quarrying .. .. .. .. 13,716 13 10 Running-stores and equipment 3,641 13 9 Crushing .. .. .. .. 7,197 6 9 Coal .. .. .. 391 18 6 Shunting to station-yard .. .. .. 1,575 3 7 Metal .. • .. 32 10 0 Gross profit .. .. .. .. 3,116 13 4 4,066 2 3 £28,889 16 11 £28,889 16 11 £ s. d. £ s. d. To Salaries and supervisory wages .. .. 519 17 9 By Gross profit .. .. .. .. 3,116 13 4 Hire of crushers and engines from Plant vote 438 1 8 Rental of quarters .. .. .. 8 4 6 Depreciation of land, buildings, sidings, &c. .. 1,397 6 8 Net loss for year .. .. .. .. 15 15 9 Interest— £ s. d. On capital .. .. .. 409 12 2 On plant on loan .. .. 375 15 4 785 7 6 £3,140 13 7 £3,140 13 7 £ s. d. £ s. d. To Net loss, 1926-27.. .. .. .. 15 15 9 By Balance of profit at Ist April, 1926 .. .. 172 12 1 Balance, profit to 31st March, 1927 .. .. 156 16 4 £172 12 1 £172 12 1 Note.—The following charges have been included for which no parliamentary appropriation is held : (a) Interest (temporary charge) on net cash advances to 31st March, 1927, at 4J per cent,, and on value of plant on loan from Plant vote; (b) allowance for depreciation of fixed assets.

B.—l [PT. IV].

PUBLIC WORKS DEPARTMENT—continued. ACQUISITION AND OPERATION OF QUARRIES (PUBLIC WORKS FUND): TE WERA QUARRY (TARANAKI). Revenue Account for the Year ended 31st March, 1927. Dr. £ g. d. Cr. To Metal on hand, Ist April, 1926 .. .. 211 16 0 By Sales of quarry output for the Stripping .. .. .. .. 1,593 11 0 year (16,153-4; cubic yards)— £ s. d. £ s. d. Quarrying and feeding crusher .. .. 3,922 9 3 Metal, sand, and screenings ..9,011 7 1 Repairs to plant, access, and jig-lines .. 432 9 6 Haulage on same .. .. 1,392 9 9 Coal and oil .. .. .. .. 858 10 3 10,403 16 10 Drivers'and firemen's wages .. .. 1,392 10 4 Metal, &c., on hand, 31st March, 1927 .. 145 0 0 Gross profit, carried down .. .. .. 2,137 10 6 £10,548 16 10 __ £10,548 16 10 £ s. d. £ s. d. To Supervision .. .. .. .. 175 14 6 By Gross profit, brought down .. .. 2,137 10 6 Loading trucks .. .. .. .. 105 7 5 Balance, being net loss for the year .. 179 2 3 Accident and holiday pay .. .. .. 208 12 0 Miscellaneous expenses .. .. .. 268 13 9 Installation of plant and preliminary expenses (proportion written off) .. .. .. 216 19 2 Interest on capital at 4£ per cent. .. .. 732 18 11 Depreciation— £ s. d. On plant hired from Plant vote 243 0 0 On quarry assets .. .. 365 7 0 608 7 0 £2,316 12 9 £2,316 12 9 Note.—The following charges have been included for which the Department possesses no parliamentary appropriation under the Quarries vote: (a) Interest at 4J per cent, on net cash advances and on value of plant hired from Plant vote; (6) depreciation of quarry assets.

MAINTENANCE OF AND REPAIRS TO ROADS, CONTROL OF RIVERS, ETC. (CONSOLIDATED FUND). Income and Expenditure Account for the Year ended 31st March, 1927. Expenditure.

Income. £ s. d. By Interest on advances to local bodies from Public Works Fund .. .. .. 308 15 5 Balance, being excess of expenditure over income for the year, transferred to annual Maintenance Accounts— £ s. d. Roads, &c. ... .. .. .. .. .. 114,149 18 11 Waihou and Ohinemuri Rivers .. .. .. .. 1,166 4 0 115,316 2 11 £115,624 18 4

District Ordinary Maintenance Renewal of Road Restoration of Flood ! Total of Roads. Bridges. Damage. I loiai. £ s. d. £ s. d. £ s. d. £ s. d. Whangarei .. .. .. .. 738 12 1 1,802 6 7 2,041 9 0 4,582 7 8 Auckland .. .. .. .. 3,554 8 3 3,192 1 1 3,142 12 10 9,889 2 2 Tauranga .. .. .. .. 2,512 13 11 3 10 5 285 19 2 2,802 3 6 Gisborne .. .. .. .. .. 465 0 0 ft. 268 0 0 197 0 0 Taumarunui.. .. .. .. 6,159 8 5 2,387 13 6 7,460 0 8 16,007 2 7 Stratford .. .. .. .. 2,091 1 3 .. 3,142 6 6 5,233 7 9 Napier .. .. .. .. 1,381 17 7 988 13 8 682 13 2 3,053 4 5 Wellington .. .. .. .. .. 250 0 0 2,204 18 9 2,454 18 9 ' Nelson .. .. .. .. .. 1,221 14 8 1,828 3 5 3,049 18 1 Greymouth .. .. .. .. 2,178 9 2 2,068 17 6 2,448 2 7 6,695 9 3 Christchurch .. .. .. 2,076 1 8 770 2 3 2,870 13 6 5,716 17 5 Dunedin .. .. .. .. 525 14 6 439 11 10 Cr. 5 8 9 959 17 7 21,218 6 10 13,589 11 6 25,833 10 10 60,641 9 2 Contribution towards maintenance, &c., of Waihou and Ohinemuri Rivers improvement .. .. .. 1,166 4 0 Departmental Administration—proportion allocated for the year .. .. .. .. .. 1,700 0 0 Emergency expenditure—expenditure on relief works from the Emergency Expenditure Account .. .. 13,273 6 4 Interest at 4 J per cent, credited to Treasury on advance to local bodies from Public Works Fund .. .. 299 13 6 Protection of Crown lands from erosion .. .. .. .. .. .. .. .. 490 5 9 Bail freight on road-metal for local bodies .. .. .. .. .. .. .. .. 3,053 19 7 Transfer to Main Highways Revenue Fund under section 14, Main Highways Act, 1922 .. .. .. 35,000 0 0 £115,624 18 4

B.—l [Pt. IYI.

PUBLIC WORKS DEPARTMENT—continued. GOVERNMENT AND OTHER DOMAINS (CONSOLIDATED FUND). Income and Expenditure Account for the Year ended 31st March, 1927. Expenditure. I Income. To Net expenditure on— ] By Balance, being excess of expenditure over Government domains—■ £ s. d. £ s. d. i income for the year, transferred to Domains £ s. d. Salaries.. .. .. 4,151 3 1 Maintenance Account .. .. .. 6,959 1 2 Wages .. .. .. 8 3 7 Coal, coke, water, &c. .. 94 11 6 Flower-seeds, bulbs, plants, &c. .. .. .. 186 310 Garden implements, manures, &c. .. .. .. 325 7 0 Horse - feed, shoeing, and general .. .. 65 18 6 Departmental expenditure (allocated proportion to cover cost of administration) 150 0 0 4,981 7 6 | Other domains and works— Purchase of land and improvements to domains and recreation-grounds— Grants .. .. 882 10 8 Subsidies .. .. 1,095 3 0 1,977 13 8 £6,959 1 2 | £6,959 1 2 Note. —The following charge lias been included for which the Department possesses no parliamentary apjiropriation under the above vote : Proportion of "Departmental" expenditure, £150. MAINTENANCE OF PUBLIC BUILDINGS (CONSOLIDATED FUND). Income and Expenditure Account for the Year ended 31st March, 1927. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 5,644 0 I By Miscellaneous recoveries .. .. .. 63 10 0 Accident compensation, &c. .. .. 1,015 16 10 Recoveries from other Departments for— Drainage and water, &e., rates .. .. 463 17 9 Maintenance of buildings, proportion of Maintenance — sewerage rates, &c. .. .. .. 67,355 10 9 Government Buildings .. .. .. 83,384 5 6 Rents of offices—Government Houses .. .. .. 4,030 11 2 Recovered through Public £ s. d. Parliamentary Buildings .. .. 7,681 18 9 Accounts .. .. 15,707 11 3 Workshops (exclusive of Wellington, for Recovered by assessment 96,611 0 0 which see separate account) .. .. 17 10 4 112,318 11 3 Telephone services .. .. .. 248 0 9 Net receipts in connection with administraRents paid for Government offices in the tion of Wiremen's Registration Board .. 453 11 8 Dominion .. .. .. .. 17,221 6 3 Freight and cartage— £ s. d. Travelling-expenses and allowances .. .. 1,183 12 6 Recoveries .. .. 13,674 16 8 Wages of overseers and staff workmen .. 1,336 16 5 Expenditure .. .. 13,404 4 7 Advertising and sundries .. .. .. 102 16 1 270 12 1 Subsidy to Chatham Island steamer service .. 112 10 0 Services and supplies for other Departments .. 1,039 10 2 Proportion of " Departmental " administration expenditure .. .. • ■ 1,000 0 0 Engineers Registration Board—administration 87 16 8 Tramways and motor-omnibus expenses .. 266 10 6 123,797 9 7 Depreciation at 2 per cent, on brick, stone, or concrete buildings, and 3 per cent. on wooden buildings— Departmental Buildings £ s. d. (£388,946) .. .. 8,958 0 0 Government Houses (£50,500) .. .. 1,515 0 0 Ministerial residences (£7,000) .. .. 210 0 0 Parliamentary Buildings (£409,772)" .. .. 8,209 13 10 Workshops, garages, &c. (£46,812) .. .. 920 6 1 19,812 19 11 Balance, excess of income before charging interest .. .. .. .. 37,890 16 5 £181,501 5 11 £181,501 5 11 To Interest at 4J per cent, on capital— £ s. d. £ s. d. Kairuru Quarry advances (£6,185) .. 278 6 9 By Balance brought down .. .. .. 37,890 16 5 Land, buildings, furniture and fittings— Recoveries on account of expenditure of Departmental Buildings (£943,864) .. 42,473 17 7 previous years .. .. .. 140 II 11 Government Houses (£149,442) .. 6,724 17 10 Interest on advances to Kairuru Quarry Co. .. 381 2 4 Ministerial residences (£37,039) .. 1,666 15 1 Balance, excess of expenditure over income Parliamentary Buildings (£511,229) .. 23,005 6 2 after charging interest on capital, transWorkshops, garages, &c. (£115,601) .. 5,202 010 ferred to Maintenance Account .. .. 40,938 13 7 £79,351 4 3 £79,351 4 3 Note. —The following charges have been included for which no parliamentary appropriation is held by the Department under the vote: (a) Interest at 4| per cent, on capital value of Public buildings; (b) depreciation of fixed assets; (e) proportion of " Departmental " expenditure. The following credits have been taken without appropriation : (a) Rentals assessed against Departments for accommodation in General Government Buildings; (b) value of maintenance work carried out and rates" paid for other Departments,

B.—l [PT. IV].

PUBLIC WORKS DEPARTMENT—continued. MAINTENANCE OF PUBLIC BUILDINGS (CONSOLIDATED FUND): WELLINGTON WORKSHOPS. Trading and Profit and Loss Account for the Year ended 31st March, 1927. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Materials used— By Output for the year—Purchases during year .. 23,063 15 1 Completed jobs—• Add stocks in hand, Ist April, \ On Trading Account .. 63,960 8 4 1926 .. .. .. 9,800 19 6 Maintenance of shops .. 1,293 4 0 32,864 14 7 65,253 12 4 Deduct stocks in hand, 31st Add work in progress, 31st • March, 1927 .. .. 11,058 17 7 March, 1927 .. .. 2,852 11 5 21,805 17 0 Workshops wages (productive) .. .. 28,802 12 7 68,106 3 9 Cartage (recoverable) .. .. .. 1,522 8 5 Deduct work in progress, Travelling-expenses (recoverable) .. .. 96 15 1 31st March, 1926 .. 6,785 17 5 Gross profit, carried down .. .. .. 9,806 13 0 61,320 6 4 Transfers from stock .. .. .. 713 19 9 £62,034 6 1 £62,034 6 1 To Overhead expenses— £ s. d. Supervision— £ s. d. £ s. d. By Gross profit, brought down .. ~ 9,806 13 0 Salaries .. .. 2,852 8 3 Balance, being net loss for year .. .. 3,040 0 5 Supervisory wages .. 2,570 18 6 —— 5,423 6 9 Holiday pay .. .. .. .. 1,786 18 2 Accident compensation .. .. .. 240 17 9 Travelling-expenses .. .. .. 231 6 11 Rebates .. ■ .. .. .. 63 18 8 Power .. .. .. .. 3119 6 Maintenance of shops and sundry expenses 1,127 15 2 Rent of premises .. .. .. 1,245 311 Depreciation — £ s. d. Motor-vehicles .. 89 0 0 Loose tools, &c. .. 193 15 5 282 15 5 Depreciation Reserves — Buildings, 2 per cent, (seven months) .. .. 98 0 0 Plant, 5 per cent.. . .. 83 15 0 Office furniture .. .. 3 5 0 185 0 0 Interest at 4J per cent, on net monthly balances of cash advances from Head Office .. 1,948 1 2 £12,846 13 5 £12,846 13 5 Note. —The following charges have been included for which the Department possesses no parliamentary appropriation under the above vote: (a) Reserve for depreciation of fixed assets; (b) interest on cash advances at 4J per cent: (c) assessed rent, £940.

10 —B, 1 [PT. IV],

B.—l [PT. IY].

PUBLIC WORKS DEPARTMENT— continued. General Balance-sheet as at 31st March, 1927. Liabilities.

I I I ~ I I 1 I NT amp of \econnt Treasury Capital Treasury Adj ustment Siindrv Creditors i Depreciation I Profit and Loss. ] Writings off in i Tota! Name ot Account. Account. Account. sundry creditors. Reserves. (Profit.; I Suspense. j x0 "'- j j I I I j £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 1. National Development .. .. .. .. 6,659 9 5 1,065,798 0 3 77,323 12 6 .. .. 163 18 10 1,149,945 1 0 2. Railway Construction (and portion of .Railways Improve- 5,776,255 12 5 1,042,580 11 11 150,687 17 4 .. .. 2,079 4 2 6,971,603 5 10 ment) 3. Irrigation (under construction) .. .. .. 440,771 13 10 67,165 0 9 2,665 17 5 .. .. 2,941 18 8 513,544 10 8 4. Irrigation (in operation) .. .. .. .. 231,508 6 10 30,043 16 7 287 0 0 971 3 10 .. . • 262,810 7 3 5. Public Buildings (Public Works Fund).. .. .. 1,753,067 5 7 13,230 11 8 20,880 9 1 (See No. 12) .. 1 10 3 1,787,179 16 7 6. Timber-supply and Sawmills .. .. .. .. 11,358 12 4 6,873 17 7 1,371 11 10 .. 2,931 1 2 144 11 1 22,679 14 0 7. Plant, Material, and Stores (Public Works Fund) .. 375,959 9 6 .. 2,609 12 11 .. .. 37 16 11 378,606 19 4 8. Public Works, Departmental .. .. .. .. 2,173,010 2 9 66,658 2 9 2,449 6 6 122 0 0 .. 1 14 2 2,242,241 6 2 9. Acquisition and Operation of Quarries .. .. 16,875 18 4 6,444 14 4 1,052 15 5 .. .. 21 3 6 24,394 11 7 10. Maintenance of Roads, Bridges, Rivers, &c. (Con. Fund).. .. 106,610 9 8 11,257 18 8 .. .. 82 12 8 117,951 1 0 11. Maintenance of Government and other Domains (Con. Fund) .. 6,967 8 3 368 13 3 .. .. •• 7,336 1 6 12. Maintenance of Public Buildings (Con. Fund) .. .. 24,169 17 2 .. 9,456 13 0 100,295 16 4 .. 314 0 10 134,236 7 4 13. Wellington Workshops (Con. Fund) .. .. .. .. 26,041 12 6 4,814 5 3 270 13 0 .. .. 31,126 10 9 Totals.. .. .. .. .. 10,809,636 8 2 2,438,414 6 3 285,225 13 2 101,659 13 2 2,931 1 2 5,788 11 1 13,643,655 13 0

B.—l iPt. IV

Chas. E. Bennett, Assistant Under-Secretary. J. J. Gibson, Accountant. I hereby certify that the Income and Expenditure Accounts and General Balance-sheet, 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. The following comments are appended :— (1) The book value of the existing assets purchased out of Plant, Material, and Stores vote, and of permanent- way materials, do not agree with the stock-sheets submitted. (2) No charge has been made for interest during the construction of works. (3) Separate Revenue Accounts should be submitted for railway-construction canteens. (4) The asset represented by accumulated expenditure for Departmental vote (£2,172,065 10s. 6d.) should be allocated to the various works upon which the sum has been spent. (5) The Lands Improvement Account should be recouped for the purchase price of the land exchanged for the watershed of the Waikaremoana electric-power scheme and paid for out of this vote. (6) Expenditure from Public Works Fund, General Departmental Buildings vote, on alterations to buildings, is capitalized, whereas in the opinion of the Audit Office, portion of the expenditure is of a revenue nature. (7) Furniture purchased from General Departmental Buildings vote should be separately shown.— G. F. C. Campbell, Controller and Auditor-General.

PUBLIC WORKS DEPARTMENT— continued. General Balance-sheet as at 31st March, 1927— continued. Assets.

Stores, &c. ' ' — ■ Mu "»- wa ,•-»««- «»■=„. «=■ "ST .rsflsu Act, 1927). i i I T I i I i £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ j s . d. 1. National Development .. .. 6,429 2 6 .. .. 26,412 4 7 30,087 19 11 6,428 4 2 163 18 10 .. .. 1,080,423 11 0(a): 1,149 945 1 0 2. Railway Construction (and 164,995 15 4 .. .. 355,691 5 2 28,186 0 4! .. 2,079 4 2 .. .. 6,420,651 0 10(6 > 5 10 portion of Railways Improvement) 3. Irrigation (u n d e r o o n- .. 3,229 0 0.. .. 9,302 10 0 3,139 2 0 .. 2,941 18 81 .. .. 494,932 0 0(c) 513 544 10 8 struction) I I 4. Irrigation (in operation).. .. 1,400 0 0 .. .. 2,830 15 10 6,848 8 0 .. .. .. 22,764 8 1 228,166 15 4(c) h '800 0 0(d) f 262 ' 810 7 3 5. Public Buildings (Public 795,353 9 5 982,667 19 3 2,015 12 0 (See No. 12) 910 2 4 45 18 0 6,185 5 4 1 10 3 .. .. .. 1,787,179 16 7 Works Fund) 6. Timber-supply and Saw- .. 1,823 4 4 6,817 10 4 .. 1,208 5 11 3,200 12 2 .. 144 11 1 .. .. 2,065 14 6(e) ~| mills 7,'124 18 7(/) 22,679 14 0 294 17 1(a) j 7. Plant, Material, and Stores .. .. 298,054 4 0 .. 50,472 9 9 7,880 10 1 .. 37 16 1122,161 18 7 .. .. 378 606 19 4 (Public Works Fund) 8. Public Works, Depart- .. .. 6,246 19 8 .. 345 17 9 62,553 11 3 .. 1 14 2 .. .. 1,027 12 10(A) Iniwonj, mental , 2,172,065 10 6(i) r 1 .- 42 . 24L 6 2 9. Acquisition and Operation 872 12 6 3,695 15 11 8,024 19 10 .. 4,801 18 5 2,008 14 2 .. 21 3 6 .. 1,445 5 0 731 5 5(?) ~l ,, „ of Quarries 2,792 16 10(1) / 24 ' 394 11 ' 10. Maintenance of R o a d s, .. .. .. .. 2,098 3 7 454 1 10 .. 82 12 8 .. .. 115,316 2 11(7) 117,951 1 0 Bridges, Rivers, &c.(Con. Fund) 11. Maintenance of Govern- .. .. .. .. 377 0 4 .. .. .. .. .. 6,959 1 2(1) 7,336 1 6 ment and other Domains (Con. Fund) 12. Maintenance of Public .. .. .. 26,791 10 1 5,982 16 6 9,426 1 3 ... 314 0 1050,783 .5 1 .. 40,938 13 7(I) 134,236 7 4 Buildings (Con. Fund) 13. Wellington Workshops .. .. 3,259 19 7 129 0 0 11,058 17 7 10,786 1 9.. .. .. 3,040 0 5 2,852 11 5(m) 31,126 10 9 (Con. Fund) Totals .. .. 796,226 1 111,164,240 17 4 324,419 5 5 26,920 10 1 471,492 7 9164,617 0 912,613 9 6 5,788 11 172,945 3 8 27,249 13 6 10,577,142 12 0 13,643,655 13 0 I I i ■ ; I ! (a) Expenditure on national development for 1926-27. (6) Unopened lines. (c) Dams, weirs, races, &c. (d) Telephone system. (e) Tram-lines, roads, &c. (/) Timber rights. (g) Survey, &c., expenses. {h) Library. (i) " Unallocated." (j) Installation of plant. (k) Stripping (in advance). (I) Maintenance Account, 1926-27. (m) Work in progress.

B.—i [PT. IY].

DEPARTMENT OF SCIENTIFIC AND INDUSTRIAL RESEARCH. HEAD OFFICE. Income and Expenditure Account for the Period Ist September, 1926, to 31st March, 1927. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. 1,207 5 4 By Miscellaneous credit .. .. .. 14 1 Advertising, &c. .. .. .. .. 217 3 Excess ol'expenditure over income .. .. 3,120 2 5 Advisory Council allowances and travelling-ex-penses .. .. .. .. .. 395 7 5 Contingencies .. .. .. .. 1159 Grants for research .. .. .. 1,046 8 7 Postage and telegrams .. .. .. 50 12 7 Printing and stationery .. .. .. 127 3 2 Telephone services .. .. .. 26 7 5 Travelling allowances and expenses .. .. 162 19 0 Rent ".. .. .. .. .. 91 0 0 £3,121 6 6 £3,121 6 B Note.—Charges for rental value as assessed by the Public Works Department and for interest on capital are included, for which the Department possesses no parliamentary appropriation. METEOROLOGICAL. Income and Expenditure Account for the Year ended 31st March, 1927. Expenditure. £ s. d. Income. £ s. d. T6 Salaries .. .. .. .. .. 1,847 410 By Rainfall data supplied .. .. .. 515 10 Postage, telegrams, &c. .. .. .. 3,467 19 11 Balance carried down .. .. .. 6,123 6 9 Printing, stationery, and office requisites .. 207 1 2 Rent, fuel, light, and cleaning .. .. 253 3 1 Telephone rentals, &c. .. .. .. 68 16 0 Travelling-expenses .. .. .. 53 19 9 Maintenance of observatories, instruments, &c. 34 2 4 Petty expenses .. .. .. .. ■ 012 9 Depreciation .. .. .. .. 196 2 9 £6,129 2 7 £6,129 2 7 , £ s. d. £ s. d. To Balance brought down .. .. .. 6,123 6 9 By Excess expenditure over income after charging Interest on capital.. .. .. .. 119 10 6 interest on capital .. .. .. 6,242 17 3 £6,242 17 3 £6,242 17 3 DOMINION LABORATORY. Income and Expenditure Account for the Year ended 31st March, 1927. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. •• 6,535 18 0 By Laboratory fees .. .. .. .. 232 3 3 Rent .. .. .. .. .. 885 19 0 Analyses fees .. .. .. .. 330 0 3 Sundries .. .. .. •• 4,077 14 8 Sundry revenue .. .. .. .. 440 0 7 Balance carried down .. .. .. 10,497 7 7 £11,499 11 8 £11,499 11 8 £ s. d. £ s. d. To Balance brought down .. .. .. 10,497 7 7 By Balance—Excess of expenditure over income Interest on capital .. .. .. 172 7 3 after charging interest on capital .. .. 10,914 1 7 Depreciation .. .. .. •. 244 6 9 £10,914 1 7 £10,914 1 7 GEOLOGICAL SURVEY. Income and Expenditure Account for the Year ended 31st March, 1927. Expenditure. £ s. d. Income. £ s. d. To Advertising, &c. .. .. - • • • 18 6 8 By Sale of bulletins, maps, &c. .. 81 4 6 Depreciation .. .. .. •• 348 7 9 Balance carried down .. .. 6,222 8 0 Freight and cartage .. .. .. 23 1 4 Fuel, light, water, &c. .. .. .. 39 19 8 Office requisites .. .. .. . ■ 10 13 3 Outfit allowances and field expenses .. 440 8 5 Postages and telegrams .. .. .. 44 911 Printing and stationery .. .. .. 641 3 9 Rents .. .. • • • ■ • • 235 0 0 Salaries .. .. •• •• •• 3,753 14 11 Telephones .. . • • • • ■ 26 5 0 Travelling expenses and allowances .. .. 213 6 8 Wages of field hands .. .. .. 506 9 0 Sundry expenses .. .. . • .. 2 6 2 £6,303 12 6 £6,303 12 6 £ s. d. £ s . d. To Balance .. . • • • • • 6,222 8 0 By Balance —Excess of expenditure over income Interest on capital .. .. .. 613 13 8 after charging interest on capital .. .. 6,836 1 8 £6,836 1 8 £6,836 1 8

B.—l [PT. IYJ.

DEPARTMENT OF SCIENTIFIC AND INDUSTRIAL RESEARCH—continued. Balance-sheet as at 31st March, 1927.

— | Head Office. Geological Survey. | Meteorological | Domto | Tota , Liabilities. £ s. d. £ s. d. £ s. d. ! £ s. d. £ s. d. Capital .. .. .. .. | .. 13,637 8 8 2,656 1 10 3,830 5 11 20,123 16 5 Sundry creditors .. .. .. I 284 13 11 237 19 3 191 4 0 1,391 3 5 2,105 0 7 Depreciation Reserve .. .. j .. 2,451 13 8 1,599 14 0 998 15 11 5,050 3 7 Treasury Adjustment Account .. j 3,218 18 5 5,411 9 6 4,603 10 1 9,429 3 2 22,663 1 2 I 3,503 12 4 ! 21,738 11 1 9,050 9 11 i 15,649 8 5 49,942 1 9 Assets. Furniture and fittings .. .. 277 1 3 419 16 2 133 11 10 339 14 7 1,170 3 10 Mechanical appliances .. .. 76 11 6 .. 96 0 0 31 7 9 203 19 3 Books, &c. .. .. .. .. 25 16 7 6,583 13 1 42 9 4 853 18 6 7,505 17 6 Stamps on hand .. .. .. 407 .. .. .. 407 Instruments .. .. .. .. 318 11 2 2,491 6 9 .. 2,809 17 11 Fossils and collections .. .. .. 7,172 7 4 .. .. 7,172 7 4 Tools and equipment .. .. .. .. 122 18 8 .. .. 122 18 8 Sundry debtors .. .. .. .. 263 3 0 3 0 0 .. 266 3 0 Stocks on hand .. .. .. .. 22 0 0 .. j .. 22 0 0 Buildings .. .. .. .. .. .. 41 4 9 .. 41 4 9 Laboratory appliances .. .. .. .. .. 1,715 14 3 1,715 14 3 Distillation plant .. .. .. .. .. .. 171 8 10 171 8 10 Platinum .. .. .. .. .. .. .. 1,623 2 11 1,623 2 11 Excess expenditure over income .. 3,120 2 5 6,836 1 8 6,242 17 3 10,914 1 7 27,113 2 11 3,503 12 4 21,738 11 1 9,050 9 11 15,649 8 5 49,942 1 9 Note. —Balance-sheet for Dominion Observatory is included in the accounts of the Department of Internal Affairs. E. Marsden, Secretary. I hereby certify that the Income and Expenditure Account and balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —G. F. C. Campbell, Controller and Auditor-General.

B.—l iPT. IV

Nursery Balance-sheets as at 31st March, 1927.

STATE FOREST SERVICE. Summary of Nursery Tree-growing Accounts for Year ended 31st March, 1927.

Dr. Cr. Purphflflp nf Trees and qx 1, » Trees, seeds and Operations Interest Profit to Rent « , , T Seeds trans- Trees, Seeds — Stores atf ££?** depreciation. **3* Totals. -d Tr'etand transSd to o™ and Stores' ™ April, Tre o e t h 2-° m Ch^? n Land Rental. Expendtture Grazing Rece.pte. geedg amtatiom, Begtons Seed " be<ls - 1926 - R ~ ; Spoofs. "27. ! Distributing nurseries — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d I £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s d Rotorua .. .. 7,841 7 93,170 0 6 8,970 16 10 485 16 10 451 6 3j4,401 13 925,321 1 11 188 1 5 .. 10,529 15 4 3.696 8 8542 3 8133 19 210,230 13 825,321 1 11 Hanmer .. .. 9,379 15 8 960 6 9 4,952 3 3 331 5 8 257 18 9 225 15 916,107 5 10 .. 261 12 3 928 5 8 4,730 4 2 29 7 6 .. 10,157 16 316,107 5 10 Tapanui .. .. 10.476 7 3 392 6 2 3,978 18 5 246 5 5 235 13 3 30 13 11 15,360 4 5 .. 121 2 6 985 14 4 5,431 13 10263 19 9 .. 8,557 14 015,360 4 5 Forest nurseries — Kaingaroa .. .. 3,279 2 6 327 0 8 3,470 76 085 29 44 .. 7,106 3 5 .. .. .. 3,956 18 5 .. .. 3,149 5 0 7,106 3 5 Naseby .. .. 1,775 17 11 93 15 0 757 5 3 45 19 4 20 0 0 57 18 5 2,750 15 11 .. 186 16 5 965 15 4 0 7 0 .. 1,597 17 2 2,750 15 11 Experiment nurseries — Tangimoana .. .. 1,290 7 0 94 0 0 566 14 11 31 19 0 77 16 0 .. 2,060 16 11 .. .. .. 1,051 1 4 .. 46 17 8 962 17 11 2,060 16 11 Westland .. .. 2,745 7 4 140 15 10 1,430 5 3 116 17 9 218 4 11 .. 4,651 11 1 72 8 6 .. .. 757 19 8 .. 245 0 1 3,576 2 10 4,651 11 1 Totals.. .. 36,788 5 55,178 4 1124,126 11 51,258 12 51,290 3 64,716 1 1073,357 19 6 260 9 11382 14 912,630 11 920,590 1 5835 17 11425 16 11138, 232 6 1073,357 19 6 I I ■ I

Liabilities. '! Assets. „ , Buildinm Fences i Other Stocks of Trees,: Seeds in Sundry rmitnl Total and Tfnrmntinn orTrt Roads and Live Seed Frames Tele- Water Seeds, and Transit and Creditors. Ca P ltal - Total - A r wl,,„ Formation. and Bridges. Stock. and Beds. phones. Service. De |^S tal i Stores at 31st ! Goodwill Totals - ArDoretum. | | Hedges. Property. : March _ 1927 . , o( Lease . Distributing nurseries- £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Rotorua .. .. 668 6 6 18.943 2 5 19,611 8 11 3,644 14 6 .. 154 0 0 2,370 0 0 95 0 0 723 19 2 .. 315 0 01,644 13 910,230 13 8 433 7 1019,611 8 11 Hanmer .. .. .. 15.821 9 8 ! 15,821 9 8 2,639 19 6 .. 208 3 2 925 12 4 60 0 0 .. 51 10 10 313 3 31,465 4 410,157 16 3 .. 15,821 9 8 Tapanui .. .. .. 13,881 5 10 13,881 5 10 2,180 8 6 .. 498 13 3 39S 4 11 92 0 0 .. 13 15 9153 10 01,986 19 5 8,557 14 0 .. 13,881 5 10 Forest nurseries — Riyerhead .. .. .. 2,713 14 0 2,713 14 0 601 2 0 52 1 4 148 7 0 175 17 6 72 0 0 152 12 1 4 7 10190 5 10 .. 1,317 0 5 .. 2,713 14 0 Kaingaroa .. .. 347 7 1 2,S59 3 3 3,206 10 4 .. 51 18 4 .. .. .. .. .. .. 5 7 0 3,149 5 0 .. 3,206 10 4 Naseby .. .. .. 1,993 6 7 1,993 6 7 .. .. .. 92 0 0 .. 24 5 1 279 4 4 1,597 17 2 .. 1,993 6 7 Experiment nurseries — Tangimoana .. .. 1,502 2 7 .1,502 2 7 .. .176 4 5 .. .. 116 0 0 46 17 8 .. .. 200 2 7 962 17 11 .. 1,502 2 7 Westland .. .. 13 12 6 8,722 18 5 8,736 10 11 1,469 19 9 2,612 0 4 266 14 1] .. .. 245 0 1 .. .. 206 13 0 3,576 2 10 360 0 0 8.736 10 11 Totals .. 1,029 6 1 66,437 2 9 67,466 8 10 10,536 4 3 2,892 4 5 1,275 18 4 13,869 14 9527 0 01,168 9 069 14 5996 4 25,788 4 539,549 7 3 793 7 1067,466 8 10* * Balance-sheet figures, Note. —Sundry debtors are included in the main balance-sheet.

STATE FOREST SERVICE— continued. Summary of Plantation Operations to 31st March, 1927.

B. —1 [Pt. IV].

(a) Does not include expenditure amounting to £10,573 16s. Bd. on the original planting which was a failure. (b) Interest calculated at 4 per cent, until 31st March, 1921, and at 4J per cent, thereafter. (c) As above:— £ s. d. £ s. d. Value of buildings, departmental property, &c. .. .. 71,760 18 0 Debts on planted areas .. .. .. 1,238, 895 4 1 — 1,310,656 2 1 As per Balance-sheet— Plantations .. .. 1,292, 966 13 6 Sand Dune Reclamation .. .. 6,792 0 1 Westland Forest Experiment Station 10,897 8 6 1,310,656 2 1

| Compound j Compound | |i I Compound Value of i j «. (; ogt Aae of Plantation. ! B ?P e £® ure 5 Interest on I Cost of Trees . | Interest on Land Rental j T t J j Actual Interest on Buildings and j Debt on I T otal. If I to Date Plantato Date. Actual Expenses. I Cost of Trees. Compounded. Receipts. i Receipts. Departmental ; Planted Area. ; 2 a . e « ong (?) j (ft) j j; . j (5). Property. j | J Ph | : . . . . J - ■ North Island. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d.j Acres. £ s. d. Years. Maramarua .. 652 10 3 .. .. .. .. 652 10 3 .. ; .. 644 5 9 8 4 6 652 10 3 Riverhead.. .. 1,382 14 6 .. .. .. 96 10 1 1,479 4 7 .. .. 321 16 8 1,157 7 11 1,479 4 7' 9,516 0 2 5 1 Kaingaroa.. .. 132,739 8 11 31,331 1 1 62,463 13 10 18,145 18 411,695 7 9 256,375 9 11 1,154 19 1 221 5 3 19,529 18 11 235,469 6 8 256,375 9 11 55,113 4 5 5 16 Waiotapu .. .. 81,736 15 2 58,733 1 8 25,906 0 6 26,434 5 1 3,080 15 11, 195,890 18 41 1,235 13 7 330 16 10 6,445 14 6 187,878 13 5 195,890 18 4 7,010 26 16 0 28 Whakarewarewa .. 106,951 15 3 68,851 9 4 23,361 4 11 22,328 6 10 4,138 8 11 225,631 5 3 4,199 11 31,452 3 5 8,292 1 0 211,687 9 7 225,631 5 3 8,037 26 6 9 29 Karioi .. .. 151 15 5 .. .. .. .. 151 15 5 .. .. .. 151 15 5 151 15 5 .. South Island. Golden Downs .. 199 15 8 .. .. .. .. 199 15 8 .. .. .. 199 15 8 199 15 8 j Balmoral .. .. 44,095 7 7 7,936 16 10 18,565 19 10 3,579 1 0 2,205 19 5 76,383 4 8 995 5 3 113 9 9 9,533 17 2 65,740 12 6 76,383 4 8! 7,658 8 11 8 10 Bine Mountains .. 8,020 19 4 140 7 11 6,072 18 3 106 12 4 35 13 6 14,376 11 4 121 8 1 1 6 7 2,020 12 11 12,233 3 9 14,376 11 4 2,268 5 7 10 2 Conical Hills and 54,554 8 2 37,045 10 2 22,961 15 6 18,951 11 10 6,332 5 8 139,845 11 4 4,402 7 10 1,621 5 2 3,775 14 1 130,046 4 3 139,845 11 4 4,106 31 13 5 24 Pukerau Dusky Hills and Green- 51,219 8 1 29,383 11 5 28,995 14 4 15,286 8 8 3,592 1 1 128,477 3 7 941 13 1 273 12 3 5,087 0 9 122,174 17 6 128,477 3 7 4,392 27 16 4 29 vale Hanmer Springs .. 60,092 15 6 27,618 5 7 18,306 12 7 9,660 4 10 5,209 14 8 120,887 13 2 1,377 4 4 415 19 0 7,598 8 7 111,496 1 3 120,887 13 2 7,121 15 13 2 25 Naseby .. .. 25,391 0 9 13,329 17 0 25,123 15 6 14,976 6 5 1,805 3 6 80,626 3 2 423 8 10 37 9 11 3,009 1 3 77,156 3 2 80,626 3 2 2,366 32 12 2 28 Experiment Stations. Puhipuhi (a) .. 12,244 12 8 5,204 12 0 1,703 12 9 808 11 9 572 1 9 20,533 10 11 118 8 1 15 15 1 603 7 4 19,796 0 5 20,533 10 11 1,200 16 9 11 23 Rangitikei.. .. 2,438 8 8 37 2 10 1,656 3 11 35 2 7 .. 4,166 18 0 198 19 0 .. 1,254 0 7 2,713 18 5 4,166 18 0 250 10 17 1 6 Rangitikei Survey I 6,389 19 5 402 0 8 .. .. .. 6,792 0 1 .. .. 873 3 9 5,918 16 4 6,792 0 1 3,143 1 17 8 .. District Reclamation Dumgree .. .. 11,001 11 4 9,734 16 8 3,985 7 01 4,875 14 6 5,527 11 lOl 35,125 1 4 2,851 9 91,436 10 0 94 0 0 30,743 1 7 35,125 1 4 342 89 17 10 24 Westland .. .. 9,415 4 11 .. 1,482 3 T .. .. 10,897 8 6 .. .. 2,299 14 4 8,597 14 2 10,897 8 6 940 9 3 6 4 Galloway .. .. 68 19 10 39 12 2 16 0 0 8 17 9 0 4 0 133 13 9 .. .. 23 0 6 110 13 3 133 13 9 2 55 6 8 11 Gimmerburn .. , 3,619 0 1 3,826 11 2 3,288 0 0 4,171 16 7 492 2 21 15,397 10 0 1,578 3 4 1,020 2 5 182 15 0 12,616 9 3 15,397 10 0 88 143 7 5 26 Omarama .. .. I 69 12 9 38 14 10 11 0 0; 6 7 3 0 17 4 126 12 2 .. .. 21 9 9 105 2 5 126 12 2 2 52 11 3 11 Raincliffe .. .. 469 0 7 593 7 11 .. .. 1,317 11 3 2,379 19 9 11 4 0 17 19 8 129 5 5 2,221 10 8 2,379 19 9 206 10 15 8 25 Waitahuna.. .. 267 7 9 280 13 6 63 0 0 75 15 10 6 14 8 693 11 9 .. .. 21 9 9 672 2 0 693 11 9 11 61 2 0 21 Totals .. 613,172 12 7 294,527 12 9243,963 2 6 139,451 1 746,109 3 6 1,337,223 12 11 19,609 15 66,957 15 4(c)71,760 18 0 (c)l ,238,895 4 1 1,337,223 12 11 ..

B — 1 [PT. IV].

STATE FOREST SERVlCE—corafcraaed. INDIGENOUS FORESTS. Income and Expenditure Account foe the Year ended 31st March, 1927. (Accounts of nurseries and plantations are shown separately.) Timber Revenues Account. Dr. Or. £ s. d. £ s. d. To Endowments, &c.— By Timber royalties .. 5,717 17 10 National Endowment Account, £ s. d. £ s. d. £ s. d. Timber sales .. 53,868 16 6 section 39, Forests Act, 1921- Timber trespass .. 306 19 3 22 .. .. .. 12,574 14 0 59,893 13 7 Local Authorities under section 17, Finance Act, 1924 .. 7,883 6 2 — 20,458 0 2 Adjustment with timber-sales revenue .. 8,290 0 0 Adjustments of debts irrecoverable .. .. 617 1 8 Balance carried down to General Revenue Account .. .. .. .. 30,528 11 9 —— 59,893 13 7 £59,893 13 7 £59,893 13 7 General Revenues Account. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Salaries and contributions to By Balance from timber revenue .. .. 30,528 11 9 Public Service Superannuation Leases — Fund .. .. .. .. 22,693 19 1 Grazing .. .. .. 2,430 15 6 General management of State Sawmill-sites .. .. 1,434 011 forests— Industrial .. .. .. 443 14 7 Postages, cables, &c., printing 4,308 11 0 and stationery .. .. 2,089 12 1 Permits— Payments to other Depart- Grazing .. .. .. 117 2 1 ments for services rendered 176 1 8 Miscellaneous .. .. 736 0 3 Forest, grazing reconnaissance, 853 2 4 timber-cruising, &c. .. 9,039 3 8 Licenses and transfer fees and miscellaneous .. 362 3 0 Cost-of-living bonus to annuit- Interest on overdue promissory notes .. 221 17 8 ants, &c. .. .. 16 0 0 Fees for inspections and reports .. .. 809 6 5 Destruction of wild pigs, &c. 397 19 3 Rental of departmental houses .. .. 91 19 6 Legal expenses and contin- Kauri-gum, sale of, and royalties .. .. 237 16 2 gencies, &c. .. .. 216 6 10 Opossum revenue .. .. .. .. 4,679 13 0 Office rent, heating, and light- Akatarawa Reserve administration expenses and ing, &c. .. .. 3,224 9 8 revenue .. .. .. .. 208 3 6 Transportation expenses and Administration expenses, Forests Amendment upkeep of motor-vehicles .. 1,248 511 Act .. .. .. .. .. 854 11 8 Travelling and transfer and Profit transferred from Rotorua and Canterburyremoval expenses.. .. 4,256 19 3 Otago Seed and Tree Growing Accounts .. 4,716 1 10 20,664 18 4 Balance carried down to Interest Account .. 5,814 12 1 Forest-fire prevention— Communication and controls, locomotion and travellingexpenses .. .. 407 3 4 Wages, &c. .. .. 1,540 7 11 1,947 11 3 Educational — Forest exhibits .. .. 55 11 5 Photographic records, &c. .. 11l 6 4 Preparation of service bulletins, purchase of publications, &c. 603 6 2 Rangers'instruction school, &c. 332 2 2 1,102 6 1 Forest research — Forest ecology .. .. 312 16 10 Silvicultural management studies .. .. .. 420 3 4 Utilization and timber-test-ing, &e. .. .. .. 1,977 15 2 2,710 15 4 Afforestation — Preparation of planting plans 936 18 4 Tree-seed collection operations 253 5 6 Travelling allowances and expenses .. .. .. 690 10 10 1,880 14 8 Acquisition of Indigenous Forests — Yearly rent, Otanewainuku Survey District .. .. .. 74 0 0 Grants, subsidies, &c.— Grants to officer on retirements, &c. .. .. 183 0 0 Expenses of forest officers going overseas.. .. .. 438 19 0 621 19 0 Debts irrecoverable .. .. .. 62 2 6 Depreciation .. .. .. 1,878 10 4 Adjustments with Point Halswell Account .. .. .. 49 13 4 £53,686 9 11 £53,686 9 11 Interest Account. Dr. £ ». d. Cr. £ s. d. To Balance from general revenue .. .. 5,814 12 1 By Interest on investments .. .. .. 3,380 10 6 Interest on debenture and stock, stamp fluty, Interest charged to Nurseries and Plantations 53,625 110 management expenses of stock .. .. 30,394 15 6 Land rental charged to Nurseries and PlantaBalance to Reserve Account ~ .. 24,013 4 11 tions .. ~ ~ .. 3,217 0 2 £60,222 12 6 £60,222 12 6

B.—l TPT. IYI.

STATE FOREST SERVlCE—continued. Balance-sheet as at 31st March, 1927. Liabilities. Assets. Sundry creditors — £ s. d. £ s. d. £ s. d. £ s. d. National endowment .. 12,574 14 0 Standing forests .. ..34,067,329 3 2 On open account .. .. 7,710 14 5 Less reserve .. .. 507,061 2 7 Local authorities .. .. 3,725 11 4 — —-—-—-33,560,268 0 7 Interest accrued to 31st Forest Improvements—DeMarch, 1927 .. .. 6,588 13 3 marcation, tracks, and 30,599 13 0 protection improvements .. 2,566 5 2 Reserve Account —Public debt redemption .. 3,129 7 5 Nurseries and Plantations—• Assets Suspense Account Reserve .. .. 138 17 3 Nurseries .. .. 67,466 8 10 Liability for amounts held in deposit .. 1,894 6 8 Plantations .. .. 1,292,966 13 6 Consolidated Fund—Grants made .. .. 59,250 0 0 —■ — 1,360,433 2 4 Loan Account —Debenture and Stock issued 601,171 6 3 Land .. .. .. 1,934,862 16 6 Forest Capital Account at 31st March, 1927.. 36,404,223 19 10 Add purchases 1926-27.. 10,699 14 2 Add survey and roading loans on Crown Lands taken over .. .. 6,316 5 4 1,951,878 16 0 Hukinga Forest—Cost of half interest .. .. .. 5,374 17 0 Experiment and Research Works— Sand-dune reclamation 6,792 0 1 Westland forest experimental station .. 10,897 8 6 Arboretum and sample plots .. .. 798 17 0 18,488 5 7 Departmental property, indigenous forestsBuildings .. .. 3,214 8 5 Field equipment .. 2,282 13 6 Office equipment .. 3,203 8 0 Motor-vehicles .. 1,522 4 7 Telephone-lines, field .. 307 6 6 Fire-fighting equipment 290 16 2 Photographic equipment 171 7 8 Reference library and exhibits .. .. 989 11 5 Forest ecology equipment 162 14 3 Timber-testing equipment 612 11 9 j Forest atlas .. .. 1,333 12 0 Stores .. .. 45 12 2 14,136 6 5 Cash in Public Debt Redemption Fund .. .. 3,129 7 5 Assets Suspense Account .. .. 138 17 3 Deposit Account, amounts held in .. .. .. 1,894 6 8 Sundry debtors— State forests and nurseries 159,375 16 1 Interest accrued on investments .. .. 431 10 2 159,807 6 3 Less reserve for bad and doubtful debts .. 2,500 0 0 157,307 6 3 Official stamps on hand at 1 31st March, 1927 .. .. 47 16 4 Cash balances at 31st March, 1927— In Post Office .. 6,104 0 8 In Public Account .. 1,994 1 1 Imprests outstanding in the Dominion .. 166 1 8 Imprests outstanding in London .. .. 1,480 0 0 Investment Account .. 15,000 0 0 24,744 3 5 £37,100,407 10 5 £37,100,407 10 5 Notes. —(1) Lands and standing forests other than areas purchased have been valued as follows: Prairie value, ss. per acre; protection forest, £1 per acre; merchantable forest, £10 per acre. (2) Plantations have been valued at cost plus compound interest less returns compounded. E. Phillips Turner, Secretary. W. Taylor, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —G. F. C. Campbell, Controller and Auditor-General.

11— B. 1 [PT. IY].

B.—l [PT. IV].

TOURIST AND HEALTH RESORTS DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1927. Expenditure. Income. To Working Accounts —Net loss after charging in- £ s. d. By Working Accounts —Net profit after charging £ s. d. terest and portion of Head Office expenses — interest and portion of Head Office expenses— Te Aroha .. .. .. .. 3,148 13 8 Rotorua electrical system .. .. .. 2,649 12 0 Rotorua baths .. .. .. .. 9,230 8 9 Rotorua acclimatization .. .. .. 199 12 0 Rotorua Sanatorium .. .. .. 1,599 4 11 Waimangu round trip .. .. .. 442 17 8 Rotorua gardens .. .. .. .. 4,166 15 0 Waitomo Caves and hostel .. .. .. 3,143 10 5 Rotorua water and drainage .. .. 4,122 0 8 Advertising receipts, sale of photographs, &c... 540 13 8 Lake House, Waikaremoana .. .. 1,747 10 2 Balance—Excess of expenditure over income Hot springs, Morere .. .. .. 81 6 7 after charging interest .. .. .. 37,957 4 3 Queenstown .. .. .. .. 824 13 7 Hermitage Hostel (leased) .. .. .. 1,887 3 2 Te Anau steamer and hotel (leased) .. .. 797 2 5 Glade House and Milford Track .. .. 3,053 7 7 Passenger-booking bureaux .. .. .. 1,189 16 4 Sydney and Melbourne agencies .. .. 3,766 1 9 Miscellaneous reserves .. .. .. 3,620 1 10 General Expenses— Advertising (general) and subsidies to advertising campaigns .. .. .. 2,24119 0 Subsidies to inland mails .. .. .. 976 0 0 Subsidies to accommodation houses .. 130 0 0 Subsidy to Rotorua Borough Council .. 1,300 0 0 Expenses in connection with Brisbane, Adelaide, Vancouver, Durban, Perth, San Francisco, and Johannesburg agencies .. 207 5 1 Miscellaneous—General expenses .. .. 843 19 6 £44,933 10 0 * £44,933 10 0 TE AROHA. Working Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. £ s. d. To Stores on hand at Ist April, 1926 .. .. 10 310 By Receipts .. .. .. .. .. 1,504 10 9 Salaries and wages.. .. .. .. 2,091 15 2 Stores on hand at 31st March, 1927 .. .. 23 11 11 Repairs, purchases, &c. .. .. .. 1,231 8 7 Balance carried down .. .. 2,113 9 8 Depreciation .. .. .. .. 308 4 9 £3,641 12 4 £3,641 12 4 £ s. d. £ s. d. To Balance brought down .. .. .. 2,113 9 8 By Net loss, to Income and Expenditure Account.. 3,148 13 8 Proportion of Head Office expenses .. .. 339 12 4 Interest on capital.. .. .. .. 695 11 8 £3,148 13 8 £3,148 13 8 ROTORUA BATHS. Working Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. £ s. d. To Stores on hand at Ist April, 1926 .. .. *170 811 By Receipts .. .. .. .. .. 6,478 16 9 Salaries and wages.. .. .. .. 8,858 8 10 Balance carried down .. .. .. 6,582 4 7 Stores purchased .. .. .. .. 1,015 12 5 Repairs, electric energy, stationery, &c. .. 1,651 11 11 Depreciation .. .. .. 1,364 19 3 £13,061 1 4 £13,061 I 4 £ s. d. £ s. d. To Balance brought down .. .. .. 6,582 4 7 By Net loss, to Income and Expenditure Account.. 9,230 8 9 Proportion of Head Office expenses .. .. 431 18 3 Interest on capital.. .. .. .. 2,216 5 11 £9,230 8 9 £9,230 8 9 * Includes an adjustment of £164 3s. 7d. — n

B.—l [PT. IV].

TOURIST AND HEALTH RESORTS DEPARTMENT—continued. ROTORUA SANATORIUM. Working Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. £ s . d. To Stores on hand at Ist April, 1926 .. .. 557 7 9 By Fees receivable .. .. .. .. 6,368 6 6 Salaries and wages.. .. .. .. 2,896 19 8 Miscellaneous receipts .. .. .. 364 9 0 Purchase of stores .. .. .. .. 2,084 19 11 Stores on hand at 31st March, 1927 .. .. 354 13 2 Services rendered by Rotorua baths .. .. 1,086 17 10 Balance carried down .. .. .. 954 1 4 Freight, electric energy, repairs, &c. .. .. 996 11 10 Depreciation .. .. .. .. 418 13 0 £8,041 10 0 £8,041 10 0 £ s. d. £ s. d. To Balance brought down .. .. .. 954 1 4 By Net loss, to Income and Expenditure Account.. 1,599 411 Head Office expenses .. .. .. 259 9 6 Interest on capital.. .. .. .. 385 14 1 £1,599 4 11 £1,599 4 11 ROTORUA GARDENS. Working Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. £ s. d. To Salaries and wages.. .. .. .. 2,448 911 By Receipts .. .. .. .. .. 797 14 3 Purchase of stores .. .. .. .. 288 13 3 Balance carried down .. .. .. 3,113 18 10 Miscellaneous expenses .. .. .. 870 14 6 Depreciation .. .. .. .. 303 15 5 £3,911 13 1 £3,911 13 1 £ s. d. £ s. d. To Balance brought down .. .. .. 3,113 18 10 By Net loss, to Income and Expenditure Account.. 4,166 15 0 Proportion of Head Office expenses .. .. 319 6 8 Interest on capital.. .. .. .. 733 9 6 £4,166 15 0 | £4,166 15 0 —> = ■— I , ROTORUA ELECTRICAL SYSTEM. Working Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. £ s. d. To Stores on hand at Ist April, 1926 .. .. 117 7 8 By Sale of electric energy .. .. .. 12,4.12 4 8 Salaries and wages .. .. .. 2,615 14 0 Discounts forfeited .. .. .. 130 16 10 Electric energy purchased .. .. .. 2,262 8 0 Miscellaneous receipts .. .. .. 314 14 10 Stores purchased .. .. .. .. 486 2 7 Miscellaneous expenses .. .. .. 918137 Depreciation .. .. .. .. 1,549|10 4 Balance carried down .. .. 4,908 0 2 £12,857 16 4 £12,857 16 4 £ s. d. £ s. d. To Proportion of Head Office expenses .. .. 397 12 4 By Balance brought down .. .. .. 4,908 0 2 Interest on capital .. .. .. 1,860 15 10 Net profit, to Income and Expenditure Account 2,649 12 0 £4,908 0 2 £4,908 0 2 ROTORUA WATER AND DRAINAGE. Working Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. £ s. d. To Salaries and wages .. .. .. 1,126 12 4 By Water and drainage charges .. .. 3,356 3 9 Purchase of stores .. .. ~ 135 3 6 Miscellaneous receipts .. .. .. 128 16 4 Discounts allowed .. .. .. .. 266 3 9 Balance carried down .. .. .. 335 17 6 Miscellaneous expenses .. .. .. 677 0 10 Depreciation .. .. .. .. 1,615 17 2 £3,820 17 7 £3,820 17 7 £ s. d. £ s. d. To Balance brought down .. .. .. 335 17 6 By Net loss, to Income and Expenditure Account.. 4,122 0 8 Proportion of Head Office expenses .. <. 328 2 8 Interest on capital .. .. .. 3,458 0 6 £4,122 0 8 £4,122 0 8

B.—l IPT. IVI.

TOURIST AND HEALTH RESORTS DEPARTMENT —continued. ROTORUA ACCLIMATIZATION. Working Account for the Year ended 31st March, 1927; Dr. £ s. d. Or. £ s. d. To Stores at Ist April, 1926 .. .. .. 2 6 5 By Sales of licenses .. .. .. .. 1,751 15 0 Salaries and wages.. .. .. .. 796 11 3 Opossum revenue .. .. .. .. 174 0 10 Purchase of stores .. .. ... 187 9 0 Miscellaneous receipts .. .. .. 34 1 6 Miscellaneous expenses and proportion of Stores at 31st March, 1927 .. .. .. 4 7 1 Rotorua administrative expenses .. .. 436 0 7 Depreciation .. .. .. .. 88 17 1 Balance carried down .. .. .. 453 0 1 £1,964 4 5 £1,964 4 5 £ s. d. £ s. d. To Proportion of Head Office expenses .. .. 209 9 8 By Balance brought down .. .. .. 453 0 1 Interest on capital .. .. .. 43 18 5 Net profit, to Income and Expenditure Account 199 12 0 £453 0 1 £453 0 I WAIMANGU ROUND TRIP. Working Account for the Year ended 31st March, 1927. Dr. £ s. d. Or. £ s. d. To Stores at Ist April, 1926 .. .. .. 56 15 3 By Receipts .. .. .. .. 3,110 17 0 Salaries and wages.. .. .. .. 1,246 12 0 Stores at 31st March, 1927 .. .. .. 7 14 1 Purchase of stores .. .. .. 391 16 6 Miscellaneous expenses .. .. .. 263 18 5 Depreciation .. .. .. .. 246 18 1 Balance carried down .. .. .. 912 10 10 £3,118 11 1 £3,118 11 1 £ s. d. £ s. d. To Proportion of Head Office expenses .. .. 207 13 8 By Balance brought down .. .. .. 912 10 10 Interest on capital .. .. .. 261 19 6 Net profit, to Income and Expenditure Account 442 17 8 £912 10 10 £912 10 10 WAITOMO CAVES HOSTEL. Working Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. £ s. d. To Stores at Ist April, 1926 .. .. .. 202 7 3 By Board and accommodation fees .. .. 4,936 12 9 Salaries and wages .. .. .. 1,979 13 9 Caves fees .. .. .. 4,645 16 10 Purchase of stores .. .. .. 1,696 16 8 Miscellaneous receipts .. .. .. 434 0 5 Electric energy .. .. .. .. 458 0 0 tStores at 31st March, 1927 .. .. .. 320 18 10 Freight, cartage, repairs, &c. .. .. 846 5 9 Depreciation .. .. .. .. 738 8 0 Balance carried down .. .. . . 4,415 17 5 £10,337 8 10 £10,337 8 10 £ s. d. £ s. d. To Head Office expenses .. .. .. 291 7 1 By Balance brought down .. .. .. 4,415 17 5 Interest on capital .. .. .. 980 19 11 Net profit, to Income and Expenditure Account 3,143 10 5 £4,415 17 5 £4,415 17 5 LAKE HOUSE. Working Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. £ s. d. To Stores at Ist April, 1926 .. .. .. 252 16 5 By Board and accommodation fees .. .. 1,201 16 10 Salaries and wages.. .. .. .. 605 2 8 Launch hire .. .. .. .. 271 8 10 Purchase of stores .. .. .. 561 14 2 Miscellaneous receipts .. .. .. 86 2 8 Freight, electric energy, postages, &c. .. 402 5 7 Stores at 31st March, 1927 .. .. .. 189 17 9 Depreciation .. .. .. .. 661 2 11 Balance carried down .. .. .. 733 15 8 £2,483 1 9 £2,483 1 9 £ s. d. £ s. d. To Balance brought down .. .. .. 733 15 8 By Net loss, to Income and Expenditure Account.. 1,747 10 2 Head Office expenses .. .. .. 247 17 10 Interest on capital .. .. .. 765 16 8 £1,747 10 2 £1,747 10 2

B.—l [PT. IV].

TOURIST AND HEALTH RESORTS DEPARTMENT—continued. MORERE HOT SPRINGS. Working Account for the Year ended 31st March, 1927. Dr. £ s. d. | Or. £ s. d. To Stores at Ist April, 1926 .. .. .. 2 7 5 By Receipts .. .. .. .. .. 488 18 9 Salaries and wages.. .. .. .. 220 0 0 Stores at 31st March, 1927 .. .. .. 3 0 0 Purchase of stores, freight, printing, &c. .. 55 9 10 Depreciation .. .. .. .. 70 11 3 Balance carried down .. .. .. 143 10 3 £491 18 9 £491 18 9 £ s. d. £ s. d. To Head Office expenses .. .. .. 70 10 9 By Balance brought down .. .. .. 143 10 3 Interest on capital .. .. .. 154 6 1 Net loss, to Income and Expenditure Account.. 81 6 7 £224 16 10 £224 16 10 MOUNT. COOK HERMITAGE. Working Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. £ s. d. To Travelling-expenses .. .. .. 3111 By Rent and interest .. .. .. .. 896 19 0 Depreciation .. .. .. .. 768 10 4 Net loss, to Income and Expenditure Account.. 1,887 3 2 Interest on capital .. .. .. 1,984 10 9 £2,784 2 2 £2,784 2 2 TE ANAU STEAMER AND HOTEL. Working Account for the Year ended 31st March, 1927. Dr. £ s. d. Or. £ s. d. To Renovation to hotel, &c. .. .. .. 97 210 By Rent and commission .. .. .. 286 0 0 Depreciation .. .. .. .. 374 12 9 Net loss, to Income and Expenditure Account.. 797 2 5 Interest on capital .. .. .. 611610 £1,083 2 5 £1,083 2 5 0 QUEENSTOWN. Working Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. £ s. d. To Stores at Ist April, 1926 .. .. .. 1 8 6 By Receipts .. .. .. .. .. 330 3 4 Salaries and wages.. .. .. .. 701 5 10 Stores at 31st March, 1927 .. .. .. 10 16 2 Stores, freight, repairs, &c. .. .. .. 214 15 11 Balance carried down .. .. .. 627 15 0 Depreciation .. .. .. .. 51 4 3 £968 14 6 £968 14 6 £ s. d. £ s. d. To Balance brought down .. .. .. 627 15 0 By Net loss, to Income and Expenditure Account 824 13 7 Head Office expenses .. .. ... 73 12 9 Interest on capital .. .. . . 123 5 10 £824 13 7 £824 13 7

B.—l [PT. IY].

TOURIST AND HEALTH RESORTS DEPARTMENT —continued. GLADE HOUSE AND MILFORD TRACK. Working Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. £ s. d. To Stores at Ist April, 1926 .. .. .. 941 13 11 By-Board and accommodation fees .. .. 3,106 6 6 Salaries and wages.. .. .. .. 1,846 19 9 Launch and boat hire .. .. .. 462 12 0 Purchase of stores .. .. .. 2,261 10 1 Miscellaneous receipts .. .. .. 182 1 1 Freight, cartage, repairs, &c. .. .. 1,114 8 3 Stores at 31st March, 1927 .. .. .. 1,295 9 0 Depreciation .. .. .. .. 719 10 7 Balance carried down .. .. .. 1,837 14 0 £6,884 2 7 £6,884 2 7 £ s. d. £ s. d. To Balance .. .. .. .. .. 1,837 14 0 By Net loss, to Income and Expenditure Account.. 3,053 7 7 Head Office expenses .. .. .. 564 15 4 Interest on capital .. .. .. 650 18 3 £3,053 7 7 £3,053 7 7 PASSENGER BOOKING BUREAUX. Working Account fob the Year ended 31st March, 1927. Dr. £ s. d. Cr. To Net loss after charging interest— By Net profit after charging interest — £ s. d. Auckland Bureau .. .. .. 109 1 6 Dunedin Bureau .. .. .. 149 4 5 Wellington Bureau .. .. .. 337 11 6 Rotorua Bureau .. .. .. 60 5 5 Wanganui Bureau .. .. .. 161 411 Commission—Government orders .. .. 803 19 10 Christchurch Bureau .. .. .. 74 9 7 Miscellaneous receipts .. .. .. 259 16 6 Invercargill Bureau .. .. .. 327 10 1 Balance carried down .. .. .. 189 17 9 Grey mouth Bureau .. .. .. 367 12 8 Nelson Bureau .. .. .. .. 85 13 8 £1,463 3 11 £1,463 3 11 £ s. d. £ s. d. To Balance .. .. .. .. .. 189 17 9 By Balance brought down .. .. .. 1,189 16 4 Head Office expenses .. .. .. 983 7 10 Interest on capital (Head Office) .. .. 16 10 9 £1,189 16 4 £1,189 16 4 SYDNEY AND MELBOURNE AGENCIES. Working Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. £ s. d. To Salaries .. .. 9.. .. .. 1,585 18 9 By Net loss, to Income and Expenditure Account 3,766 1 9 Rent, postages, entertaining allowances, &c. .. 2,092 17 4 Depreciation .. .. .. .. 54 11 4 Interest on capital .. .. .. 32 14 4 £3,766 1 9 £3,766 1 9 MISCELLANEOUS RESERVES. Working Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. £ s. dTo Salaries and wages.. .. .. .. 623 14 5 By Rents, &c. .. .. .. .. 574 8 4 Repairs, freight, stores, &c. .. .. 728 9 5 Net loss, to Income and Expenditure Account.. 3,620 110 Depreciation .. .. .. .. 464 16 10 Head Office expenses .. .. .. 393 8 2 Interest on capital .. .. 1,984 1 4 £4,194 10 2 £4,194 10 2

B.—l PT. IY]

TOURIST AND HEALTH RESORTS DEPARTMENT—continued. Balance-sheet as at 31st March, 1927. Liabilities. £ s. d. Assets. Capital Account .. .. .. .. 514,521 18 10 £ s. d. £ s. d. Sundry creditors .. .. .. .. 6,997 8 2 Land .. .. .. 184,972 811 Treasury Adjustment Account .. .. 27,934 9 9 Add additions .. .. 602 15 6 Passenger booking—Ticket-sales Account .. 8,599 4 11 185,575 4 5 Writings-off Suspense Account .. .. 1,476 6 8 Buildings .. .. .. 133,853 0 5 Passenger Bookings—Suspense Account .. 70 10 6 Add additions .. .. 4,718 10 8 Reserve for depreciation .. .. .. 37,374 2 3 138,571 11 1 Reserve for doubtful debts .. .. .. 4,821 17 5 Water and drainage systems .. 83,313 10 6 Add additions .. .. 12,728 3 10 96,041 14 4 Rotorua electric system— Land, buildings, transmissionlines and plant .. .. 39.795 3 1 Add additions .. .. 2,939 5 9 42,734 8 10 Furniture and fittings.. .. 18,555 15 7 Add additions .. .. 1.251 15 9 19,807 11 4 Plant and machinery .. .. 3,066 1 8 Add additions .. .. 198 13 4 3,264 15 0 Wharves and slipways .. 5,999 2 8 Add additions .. .. 156 2 8 6,155 5 4 Electric systems at hostels .. 17,040 13 7 Add additions .. .. 526 0 8 17,566 14 3 Steamers, launches, and boats .. 7,625 6 1 Add additions .. .. 1,349 7 7 8,974 13 8 Bridges .. .. .. 5,090 7 0 Add additions .. .. 377 15 11 5,468 2 11 Motor vehicles .. .. 706 3 7 Add additions .. .. 147 5 9 853 9 4 Garden implements .. .. 529 2 2 Add additions .. .. 12 9 0 541 11 2 National Development Account .. .. 841 17 1 Road from intake, Lake House, Waikaremoana.. 1,594 4 1 Linen, crockery, cutlery, silverware, tools, playing- material, &c. .. .. .. .. 6,782 6 8 Live-stock .. .. .. .. 588 16 0 Telephone-lines .. .. .. .. 1,249 14 7 Stores .. .. .. .. .. 6,959 6 4 Sundry debtors .. .. .. .. 16,049 13 3 Cash on deposit and at credit of Receiver-General's Deposit Account .. .. .. .. 3,550 18 11 Remittances in transit and outstanding balances at bureaux .. .. .. .. 644 10 9 Payments in advance .. .. .. 22 4 11 | Excess of expenditure over income .. .. 37,957 4 3 £601,795 18 6 £601,795 18 6 Note.—The accounts include charges against the Department for assessed rent, interest, and capital expenditure from Public Works Fund for which the Department possesses no parliamentary appropriations. B. M. Wilson, General Manager. J. Houston, Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the 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. IV].

WAIHOU AND OHINEMURI RIVERS IMPROVEMENT ACCOUNT. Income and Expenditure Account foe the Year ended 31st March, 1927. Expenditure. £ s. d. Income. To Interest on first loan of £150,000 for 1926-27 6,500 0 0 By Contributions from— £ s. d. £ s. d. Interest on second and subsequent loans and Gold-mining companies .. 1,291 4 0 transfers (£400,000) for 1926-27 .. .. 15,681 13 1 Gold duty .. .. 3,873 12 0 Maintenance of completed works .. .. 1,247 310 Consolidated Fund .. 1,291 4 0 ■ 6,456 0 0 Rents from cottages, &e., and royalties from sale of sand .. .. .. .. 675 8 0 Balance, being deficiency for the year, carried down.. .. .. .. .. 16,297 8 11 £23,428 16 11 £23,428 16 11 £ s. d. £ s. d. To Accumulated deficiency to 31st March, 1926.. 48,233 11 9 By Balance carried forward .. .. .. 64,531 0 8 Deficiency for 1926-27 .. .. .. 16,297 8 11 £64,531 0 8 £64,531 0 8 Balance-sheet as at 31st March, 1927. Liabilities. Assets. £ s. dLoan liability—• Land purchase and compensation .. .. 3,382 12 4 Waihou and Ohinemuri Rivers £ s. d. £ s. d. Fencing .. .. .. .. .. 2,111 711 Improvement Act, 1910 .. 150,000 0 0 Clearing and destroying willows .. .. 39,080 4 0 Waihou and Ohinemuri Rivers Moving of houses .. .. .. .. 3,382 11 6 Improvement Act, 1910, and Flood-sates .. .. .. .. 32,071 17 6 Finance Act, 1919, section 6 150,000 0 0 Interior drainage .. .. .. .. 40,452 17 3 Waihou and Ohinemuri Rivers Canals .. .. .. .. .. 11,789 13 8 Improvement Act, 1910, and Bridges .. .. .. .. .. 7,740 11 6 Finance Act, 1922, section 16 150,000 0 0 Stopbank formation .. .. .. 321,138 2 3 Waihou and Ohinemuri Rivers Surveys, engineering investigations, &c. .. 20,447 3 8 Improvement Act, 1910, and Gauges .. .. .. .. .. 2,003 10 0 Finance Act, 1924, section 6 75,000 0 0 Slips, groynes, and dredging at wharves .. 3,029 0 0 Temporary transfer from other Wharves and goods-sheds .. .. .. 9,927 5 7 accounts .. .. 25,000 0 0 Stores and tools on hand .. .. .. 6,318 3 9 550,000 0 0 Buildings and accommodation .. .. 1,355 19 1 Liability to Consolidated Fund £ s. d. for unrecouped expenditure— Plant .. .. ..47,312 7 0 First loan—interest.. .. 15,834 18 10 Less depreciation charged to Second and subsequent loans — works .. .. .. 15,205 7 0 interest.. .. .. 57,166 1 10 32,107 0 0 Sinking fund on second and Pontoons .. .. .. .. .. 3,640 5 0 subsequent loans .. .. 1,612 10 8 Maintenance during construction .. .. 3,802 1 4 Maintenance of completed works 1,613 19 4 Contribution towards Criterion and Ohinemuri 76,227 10 8 Bridges and Paeroa Station-yard .. .. 9,629 8 11 Sundry creditors — Works, &c. .. .. 8,533 8 11 553,409 15 3 Accrued interest .. .. 3,528 9 4 Advance to Waihi Borough, Finance Act, 1923 12,061 18 3 section 10 .. .. .. .. 1,997 7 9 Reserve—• Debtors for contributions towards First loan .. .. .. 3,304 0 4 interest, sinking fund, and Second and subsequent loans.. 1,612 10 8 maintenance — £ s. d. 4,916 11 0 Gold-mining companies .. 1,301 14 10 Gold duty .. .. .. 10,528 15 7 Consolidated Fund .. .. 1,291 4 0 13,121 14 5 Sundry debtors—Miscellaneous .. .. 3,563 3 0 Investments, Public Debt Redemption Fund— £ s. d. First loan .. .. 3,304 0 4 Second and subsequent loans.. 1,612 10 8 4,916 11 0 Cash balance — In Public Account .. .. 1 ,666 7 10 In hands of imprestees — 1,666 7 10 Income and Expenditure Account: Accumulated deficiency on interest, sinking fund, and maintenance charges to 31st March, 1927 .. 64,531 0 8 £643,205 19 11 £643,205 19 11 J. J. Gibson, Accountant, Public Works Department. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. The deficiency in contributions towards expenditure has not been met by levying a rate as required by section 17, subsection 4 (d), Waihou and Ohinemuri Rivers Improvement Act, 1910. —G. F. C. Campbell, Controller and Auditor-General.

Approximate Cost of Paper.—Preparation, not given ; Printing (585 copies), £125.

Authority : W. A. G. Skinner, Government Printer, Wellington.—l92B.

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BALANcE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1926-27. AUDITED ACCOUNTS., Appendix to the Journals of the House of Representatives, 1928 Session I, B-01-part04

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BALANcE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1926-27. AUDITED ACCOUNTS. Appendix to the Journals of the House of Representatives, 1928 Session I, B-01-part04

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BALANcE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1926-27. AUDITED ACCOUNTS. Appendix to the Journals of the House of Representatives, 1928 Session I, B-01-part04

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BALANcE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1926-27. AUDITED ACCOUNTS. Appendix to the Journals of the House of Representatives, 1928 Session I, B-01-part04

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BALANcE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1926-27. AUDITED ACCOUNTS. Appendix to the Journals of the House of Representatives, 1928 Session I, B-01-part04

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