B.—l |PT. IY SUP. TO 1928j.
1929. NEW ZEALAND.
BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1927-28. AUDITED ACCOUNTS.
CONTENTS. PAGE PAGE Agriculture Department .. . . 2 Mines Department .. .. .. .. 46 Defence Department .. .. . . 1] Mining Advances Account .. .. .. 48 Education Department .. . . .15 National Endowment Account .. .. .. 49 Health Department .. .. . . 20 National Endowment Trust Account .. .. 50 Immigration Department .. .. 33 Natire Land Settlement Account .. 51 Land and Income Tax Department .. 34 Nauru and Ocean Islands Account .. 53 Lands and Survey Department— Naval Defence .. .. .. .. 54 General Account .. .. .. 39 Police Department .. .. .. 55 Auckland Museum Endowment Account .. 35 Public Debt Redemption Fund .. .. .. 57 Hutt Valley Lands Settlement Account .. 36 Public Trust Office .. .. .. .. 58 Primary Education Endowment Deposit Account 37 Public Works Department .. .. .. 60 Secondary Education Endowment Deposit Samoan Loan Sinking Fund .. .. .. 72 Account .. .. . . 38 Samoan Loan Suspense Account .. .. 72 Mental Hospitals Department .. .. ..42 Tourist and Health Resorts Depaitment.. .. 73
1 —B. 1 [PT. IV SUP. TO 1928].
B—l [PT. IY SUP. TO 1928],
2
DEPARTMENT OF AGRICULTURE. Revenue Account for the Year ended 31st March, 1928.
Particulars. Head Office. 6 Da i r y Division. Fields Division. Total. Dr. £ s. d. £ s. d. £ s. d. £ g. d. £ s. d. £ s. d. To Personal services and locomotion 27,272 14 5 103,352 10 4 22,037 11 4 45,391 11 7 28,719 3 7 226,773 11 3 General establishment (officerents, 17,741 10 1 1,107 5 11 238 8 5 284 1 5 299 19 9 19,671 5 7 printing, &c.) Investigations and works for im- 5,597 14 7 308 4 10 412 8 7 1,001 18 4 2,362 19 10 9,683 6 2 provement of agricultural knowledge Control and destruction of dis- .. 17,739 5 4 .. .. 110 8 2 17,849 13 6 eases and pests Grading, testing, and laboratory 430 5 0 1,075 I 3 .. .. .. 1,505 6 3 services to improve agricultural knowledge and the standard of : agricultural exports Contribution to steamer subsidies 196 3 4 .. .. .. .. 196 3 4 (Chatham Islands and West-port-Karamea) Carriage of lime and fertilizers .. 119,523 6 4 .. .. .. .. 119,523 6 4 Guarantee on shipments of fruit.. .. .. 419 5 10 .. .. 419 5 10 Compensation under Stock Act .. .. 13,591 7 8 .. .. ... 13,591 7 8 Compensation under Slaughtering .. 15,915 19 2 .. .. .. 15,915 19 2 and Inspection Act Bonus on pork exported .. 2,123 14 10 .. .. .. .. 2,123 14 10 r' " ; . ; _ , _ 172,885 8 7 153,089 14 6 23,107 14 2 46,677 11 4 31,492 11 4 427,252 19 11 Particulars. Head Office. ' 116 I Dairy Division. Fields Division. Total. I. ' ■ ' I Cr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Control and destruction of diseases .. .. 121 8 8 .. .. 121 8 8 and pests Grading, testing, and laboratory .. ' .. 25,961 8 0 1,510 17 11 27,472 5 11 services to improve agricultural knowledge and the standard of agricultural exports Fees under Dairy Industry Act .. .. 2,429 0 0 .. .. .. 2,429 0 0 Fees under Stock Act .. .. .. 979 2 11 .. .. .. 979 2 11 Fees under Slaughtering and .. 33,149 17 1 .. .. .. 33,149 17 1 Inspection Act Fees under Orchard and Garden .. .. 700 9 2 .. .. 700 9 2 Diseases Act Fees under Margarine Act .. .. .. .. 400 .. 400 Fees under Veterinary Surgeons 126 18 0 .. .. .. .. 126 18 0 Act Interest on sundry advances, &c. .. 292 4 3 0 9 6 48 14 0 .. 341 7 9 Balance carried down .. 172,758 10 7 10 3 22,285 6 10 20,663 9 4 29,981 13 5 361,928 10 5 172,885 8 7 153,089 14 6 23,107 14 2 46,677 11 4 31,492 11 4 427,252 19 II Dr. £ s. d. Gr. £ s. d. To Balance brought down .. .. .. .. 361,928 10 5 By Rent of buildings .. .. 1,648 18 11 Depreciation .. .. .. .. 6,425 16 2 Territorial revenue .. .. 44 9 11 Interest on capital .. .. .. .. 5,194 17 1 Balance carried down .. .. 371,855 14 10 £373,549 3 8 £373,549 3 8 £ s. d. £ s. d. To Balance brought down .. .. .. 371,855 14 10 By Profits from special accounts— Losses from special accounts — Te Kauwhata Horticultural Station 384 14 0 Experimental farms and areas, quarantine stations, Balancc .. .. .. 391,017 14 9 poultry-station, and cattle-dip .. .. 7,237 12 9 Ilabbit - destruction poisons and poison - mixing depots .. .. .. .. .. 779 7 8 Ruakura Farm of Instruction' — £ s. d. Farm-working .. .. .. 679 4 6 Experimental, educational, and hostel .. .. ..5,760 15 10 6,440 0 4 Central Development Farm, Weraroa .. .. 5,089 13 2 £391,402 8 9 £391,402 8 9 Notes. —The following charges are included for which the Department possesses no parliamentary appropriation: (a) Rental values as assessed by Public Works and Justice Departments ; {!>) interest at 4J per cent, on capital as at 1st April, 1927. Depreciation has been allowed for on balances of assets as at 31st March, 1928, the total charge being carried to Depreciation Reserve. Credit has been taken without appropriation for assets transferred to other Departments.
3
B.—l [PT. IY Sup. TO 1928
DEPARTMENT OF AGRICULTURE—continued. EXPERIMENTAL FARMS AND AREAS, QUARANTINE STATIONS, POULTRY STATION, AND CATTLE-DIP. Working Accounts and Profit and Loss Accounts for the Year ended 31st March, 1928.
I J ( I TS' 0 ! mo „« no p Ql ,„„ rn , T Motuihi Island Somes Island ! Quail Island | Poultry MnhataHnA 1 Mamaku Farm. Puwera Area. Marton Area. Gore Area. Quarantine Quarantine Quarantine Station, Total. Farm. Farm. Area. station. Station. : Station. WaUaceyiUe. Cattle-dip. j ; I I Dr. To Stock, 1st April, 1927 — £ 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. 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 Wages .. .. •• 563 2 8 548 9 0 684 12 6 539 14 1 195 15 0 476 9 0 305 5 6 487 15 4 258 10 2 266 4 0 365 8 9 80 0 0 4,771 6 0 Purchases of live-stock .. .. 257 17 9 505 15 9 336 4 4 .. 249 19 0 .. 142 0 1,8 0 0 30 10 0 26 10 0 .. 1,556 16 11 Launch and steamer services .. .. .. .. .. .. .. 166 2.2 357 9 2 47 6 10 .. .. 570 18 2 Manures and seeds .. 84 2 9 28 6 5 134 16 6 61 3 6 38 11 10 14 19 6 28 11 8 77 10 0 .. .. .. ; .. 468 2 2 Cultivating, harvesting, and .. 73 1 11 .. .. 134 4 4 79 16 6 81 14 3 .. .. .. .. • • 368 17 0 shearing Purchases of foodstuffs .. 56 5 11 .. 56 3 0 34 8 7 .. 87 19 7 .. 65 17 11 70 11 10 17 14 10 567 11 11 .. 956 13 7 Cartage and sundries i.. 89 4 2 25 14 8 55 5 2 26 14 10 - 38 1 8 13!) 5 0 18 13 8 31 3 0 61 3 11 9 6 3 170 15 6 39 1 4 704 9 2 Balances carried down . .. .. .. .. .. 38 7 3 .. 292 5 1 . ■ .. ■ ■ , 140 0 9 j 470 13 1 2,074 19 3 1,209 13 9 2,471 5 6 1,827 9 9 663 12 8 2,785 1 10 j 553 14 7 2,470 14 6 1 892 9 3 564 11 10 1,504 15 3 274 1 4 |17,292 9 6 ===== == =L== === i === ========;=== To Balances brought down :. 545 11. 8 95 3 7 511 18 11 188 15 11 158 11 9 .. ' 330 0 10 .. 538 6 3 202 9 3 334 18 0 j .. j 2,905 16 2 Repairs and maintenance .. 39 16 0 17 13 1 72 11 9 39 12 6 7 18 5 30 18 6 .. 70 0 10 83 10 0 .. 11 8 8 16 18 9 , 390 8 6 Sundries .. .. • • 30 0 10 16 15 4 24 10 1 60 0 6 .. 64 3 9 .. .. 13 18 1 14 19 1 .. .. 1 224 7 8 Management .. - - 50 0 0 .. .. .. 30 0 0 50 0 0 25 0 0 .. .. - • 50 0 0 .. 20o 0 0 Rent . . .. • • .. 228 13 5 .. 13 0 0 100 0 0 .. 34 13 0 .. .. • • 6 0 0 .. 382 6 5 Depreciation .. .. 197 7 11 54 10 7 121 13 8 141 17 11 11 6 1 166 0 3 4 12 11 160 0 1 164 5 5 90 16 4 112 16 5 52 3 10 1,277 11 5 Interest on.capital .. 362 11 11 45 10 7 294 9 7 198 4 6 17 7 0 230 8 10 8 7 9 657 3 4 225 2 11 , 239 0 11 92 11 8 43 13 4 2,414 12 4 Administration charges .. 15 17 4 18 7 4 27 8 2 23 5 7 6 2 3 20 8 2 5 5 6 22 11 2 11 16 1 5 17 6 19 18 2 4 15 0 181 12 3 Balance (profit) . . ■ ■ .. .. .. ., .. .. .. .. .. .. .. 22 9 10 22 9 10 1,241 5 8 476 13 11 1,052 12 2 664 16 11 331 5 6 561 19 6 ! 408 0 0 909 15 5 1,036 18 9 j 553 3 1 627 12 11 . 140 0 9 j 8,004 4 7 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. . . . 71 4 7 ! 220 16 2 491 2 3 107 10 0 .. 241 14 7 .. 609 6 10 63 13 8 75 11 7 174 16 9 .. 2,055 16 5 Sales of produce .. .. 398 3 3 349 17 6 256 5 1 546 9 0 105 7 10 529 12 11 61 18 4 395 4 6 57 1 5 32 8 6 360 6 1 .. 3,092 14 5 Fees .. .. ■• •• : .. .. .. .. .. .. 131 8 6 64 5 6 47 1 2 .. 273 0 0 515 15 2 Sundries . . .. I.. .. 1 8 0 20 6 3 37 4 10 3 1 3 .. 0 6 0 34 6 0 54 3 ' 4 1 17 4 .. .. 152 13 0 Stock, 31st March, 1928 — i Live-stock .. .. 676 0 0 198 4 0 824 7 0 801 16 0 .. 1,241 3 0 .. 1,270 5 0 98 10 0 189 0 0 513 8 0 .. 5,812 13 0 Farm crops and stores .. 383 19 9 344 4 6 367 6 0 145 14 0 396 11 10 772 11 4 161 9 5 30 3 8 16 9 1 16 4 0 121 6 5 1 1 4 2,757 1 4 Balances carried down .. 545 11 8 95 3 7 511 18 11 188 15 11 158 11 9 .. 330 0,10 .. 538 6 3 202 9 3 334 18 0 •• 2,905 16 2 2,074 19 3 1,209 13 9 2,471 5 6 1,827 9 9 663 12 8 2,785 1 10 j 553 14 7 2,470 14 6-892 9 3 564 11 10 1,504 15 3 274 1 4 17,292 9 6 By Balances brought down .. .. j .. .. .. I • • 38 7 3 ... 292 5 1 ■ • .. • • 140 0 9 470 13 1 Rents .. .. .. 60 0 0 j 23 0 0 55 0 0 30 0 0 .. 30 0 0 .. .. | -. .. .. ! • • 198 0 0 Sundries .. .. • ■ 7 5 0 1 .. .. .. i • • 0 17 0 .. .. ■. .. ; • • • • 8 2 0 Royalties .. •• .. ; .. 67611 .. ' •• .. .. j •• •• ■■ 67611 Balances (losses) .. 1,174 0 8! 453 13 11 930 5 3 634 16 11 331 5 6 492 15 3 408 0 0 617 10 4 1,036 18 9 553 3 1 627 12 11 .. 7,260 2 7 __ 1,241 5 8 i 476 13 11 1,052 12 2 ' 664 16 11 1 331 5 6 561 19 6 408 0 0 909 15 5 1,036 18 9 553 3 1 1 627 12 11 140 0 9 8,004 4 7
B.—l [PT. IV SUP. to 19*28]
4
DEPARTMENT OF AGRICULTURE—continued. RUAKURA FARM OF INSTRUCTION. Working Account and Profit and Loss Account for the Year ended 31st March, 1928.
Farm. Experimental j 3 Education, | II anc * Hostel. Grand Totals. Dairy Herd. Farm Crops. Farm Stores. Orchard. Pigs. Poultry. Sheep. ™b.e Working- (^-per! II i __ - , I Dr. £ s. d. : £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d.j £ s. d.j £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Stock, 1st April, 1927 .. 2,839 13 61, 269 1 9 820 19 0 2,440 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 Purchases .. .. 311 19 Z 30 12 4 978 17 0 .. .. 3 4 6 .. 2 2 01,366 0 11 .. .. 2,692 15 11 602 18 5 3,295 14 4 Intersection transfers .. 225 15 ill,208 6 0 150 10 11 543 10 2 99 2 11 13 19 5 172 2 4 45 0 5 66 6 6 14 0 10 54 8 8 2,593 3 32,131 19 5 4,725 2 8 Labour, including salaries 362 0 9 562 6 8 164 0 3 140 5 3 583 13 11 84 19 5 287 16 1 65 19 2 215 3 1 97 9 3 3 16 11 2,567 10 93,207 8 0 5,774 18 9 Horse-labour .. .. 204 16 3 286 7 10 7 11 10 71 1 5 152 11 5 19 4 8 37 6 7 15 3 7 69 3 1 18 8 3 2 0 0 883 14 11 150 9 5 1,034 4 4 Repairs and sundries paid 290 0 2 8 4 11 22 1 4 .. ! 99 6 11 21 15 4 135 12 11 7 8 11 76 9 5 6 7 8 50 9 1 717 16 8 165 10 8 883 7 4 for | Repairs and sundries from 6 13 9; 14 2 0 0 11 6 113 0 8 39 8 11 8 17 5 13 7 1 12 10 7 7 17 0 0 4 7 19 11 4 236 4 10 382 18 9 619 3 7 farm Feed purchased.. .. 49 4 6, .. .. •• 240 15 11 .. 273 18 8 107 18 5 .. .. 6 6 6 678 4 0 .. 678 4 0 Pastures and feed from 1,788 19 l! .. .. .. 917 5 11 .. 219 8 9 7 6 41,034 17 11 .. 416 3 6 4,384 1 6 .. 4,384 1 6 farm Stores issued .. .. 1 7 9: 584 0 11 0 10 6 1.78 16 5 17 7 4 2 6 10 16 15 5 6 9 8 3 10 7 2 2 9 2 5 2 815 13 4 327 1 5 1,142 14 9 Interest and rent .. 144 17 I 349 11 6 45 14 81,649 12 5 110 17 0 46 9 0 91 8 8 55 1 5 177 1 9 9 1 9 47 6 11 2,727 2 2 744 19 9 3,472 1 11 Depreciation .. .. 4 18 ll! 28 0 0 4 1 5 168 10 10, 33 16 3 5 2 8 24 12 3 15 9 3 14 4 8 0 6 6 8 16 0 307 18 9 386 17 3 694 16 0 Balances (profits) .. . . .. .. 1,037 5 31 33 3 5 .. .. .. 832 4 6 .. 551 0 5 2,453 13 7 .. 2,453 13 7 6,230 6 04, 340 13 112,194 18 56,342 8 7 j 3,646 13 l' 449 9 62,061 10 9 511 10 9 ! 7,089 19 5 ! 198 1 71,547 12 634,613 4 68,440 8 643,053 13 0 I i : i ; Cr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d.i £ s. d.l £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Sales .. .. .. 1,951 6 1 192 14 3 43 16 5 13 1 01,361 14 1 12 13 6 780 0 99 16 9!3,457 16 9 15 14 4 .. 7,928 14 12,009 19 3 9,938 13 4 Intersection transfers .. 2 11 61,093 1 9, .. .. 51 10 0 54 12 7 .. I I •• .. .. 1,201 15 10 354 11 7 1,556 7 5 Issues of produce .. 1,480 11 2,1,364 1 42,744 9 11 937 15 5 29 9 4 1 16 0 1 85 3 3: 353 0 11 77 6 8 .. 7,073 14 0 20 16 0 7,094 10 0 Horse-labour .. .. .. .. I .. .. .. .. j .. ! .. .. 1,162 4 6 1,162 4 6 .. 1,162 4 6 Stock, 31st March, 1928 .. 2,876 4 101,138 10 li 702 10 13,584 17 81,295 13 7 185 6 8 439 2 0' 177 3 1 9, 50 0 0 385 8 014,113 18 0 294 5 1014.408 3 10 Balances (losses) .. 1,400 3 7 435 16 8 84 10 7 .. .. 167 7 5 840 11 10' 149 7 5j .. 55 0 7 .. 3,132 18 15,760 15 10 8,893 13 11 Totals .. .. 6 0}4, 340 13 112,194 18 56,342 8 73,646 13 1 449 9 62,061 10 9 511 10 97,089 19 5' 198 1 7| 1,547 12 634,613 4 68,440 8 6 43,053 13 0
5
I!. 1 [PT. IV SUP. to 1928].
DEPARTMENT OF AGRICULTURE—continued. RUAKURA FARM OF INSTRUCTION—continued. Experimental, Educational, and Hostel Section Income and Expenditure Account for the Year ended 31st March, 1928.
Expenditure. Agricultural Agricultural Education Tiennrtmentnl Experimental. Visitors. Homestead. Apiary. Education: Students. ij v mE Total. General. (Includes Jixmbits. Quarters.) £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Stock, 1st April 1927 .. 71 18 11 .. 21 I 0 186 9 0 20 1 0 40 15 6 .. 340 5 5 Purchases .. .. .. . . 101 1 0 2 10 0 .. 499 7 5 .. 602 18 5 Intersection transfers .. 262 8 6 110 19 10 190 5 4 76 9 11 129 8 4 1,315 0 0 47 7 6 2,131 19 5 Labour, including salaries 3 2 5 365 5 4 321 9 11 121 11 9 320 16 5 2,026 12 9 48 9 5 3,207 8 0 Horse-labour .. .. 0 15 0 6 17 0 6 10 6 13 13 0 54 12 0 67 10 0 0 11 11 150 9 5 Repairs and sundries paid 2 1 10 .. .. 22 0 8 14 1 2 127 3 9 0 3 3 165 10 8 for Repairs and sundries from 3 17 6 .. 74 1 10 17 14 2 171 0 11 116 4 4 .. 382 18 9 farm Store issues .. .. .. .. 58 3 7 21 15 9 0 0 8 247 1 5 .. 327 1 5 Interest and rent .. 120 17 1 55 2 0 53 18 11 35 14 0 424 10 4 54 17 5 .. 744 19 9 Depreciation .. .. 47 6 10 19 13 11 52 16 2 4 15 6 150 0 9 112 4 1 .. 386 17 3 Totals .. .. 512 8 1 557 18 1 879 8 3 502 13 9 1,284 11 7 4,606 16 8 96 12 1 8,440 8 6 • I Income. Agricultural Agricultural i Education Experimental. Visitors. Homestead. Apiary. Education: Students. Total. General. (Includes Jixnibits. Quarters.) £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Sales .. .. .. .. 131 1 1 91 5 1 .. 1,787 13 1 .. 2,009 19 3 Intersection transfers .. 71 18 11 .. 109 18 0 .. .. 172 14 8 .. 354 11 7 Issues of produce .. .. .. 20 16 0 .. .. .. 20 16 0 Stock, 31st March, 1928.. .. .. 14 6 8 188 10 11 18 16 0 72 12 3 .. 294 5 10 Balances (losses) .. 440 9 2 557 18 I 624 2 6 202 1 9 1,265 15 7 2,573 16 8 96 12 1 5,760 15 10 Totals .. .. 512 8 1 557 18 1 879 8 3 502 13 9 1,284 11 7 4,606 16 8 96 12 1 8,440 8 6
B.—l [PT. IY Sup. TO 1928
6
DEPARTMENT OF AGRICULTURE—continued. CENTRAL DEVELOPMENT FARM, WERAROA. Working Account and Profit and Loss Account for the Year ended 31st March, 1928.
Dairy Herd and sh \ pi ! Working- | F c ' Grass and 1 Ornament- 1 Home5t . ad ! Agricultural! Tnj . nl Milk-production. bneep. Pigs. horses. | rops. Pastures. ation. Homestead. Education. Management. Total. | 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 at 1st April, 1927 .. .. 3,299 0 0 1,827 2 0 367 10 0 186 0 0 770 7 8 2,167 16 11 •• i •• .. 8,617 16 7 Wagesandallowane.es .. .. 1,387 13 2 278 9 10 313 3 0 9 19 7 445 1 5 393 9 5 .. .. .. .. 2,827 16 5 Farm crops and stores .. .. 852 10 4 23 8 7 235 11 9 116 9 8 207 3 2 112 19 3 .. j .. .. 1,548 2 9 Live-stock purchases .. .. .. 78 17 10 702 1 1 15 7 0 .. .. .. .. .. .. .. 796 5 11 Grazing and other issues .. .. 922 7 0 877 12 2 208 13 2 22 8 6 .. .. .. .. .. .. 2,031 0 10 Sundry services .. .. •• 121 2 4 11 14 1 49 10 6 45 17 8 21 6 1 8 14 9 .. i .. I .. .. 258 5 5 Sale expenses .. .. . • 107 0 5 .. 53 10 3 .. . • ■ . .. .. .. .. 160 10 8 Balances carried down .. . . .. 949 5 4 .. 189 1 10 139 7 8 1,917 14 5 ; .. .. j .. .. 3,195 9 3 6,768 11 1 4,669 13 1 1,243 5 8.569 17 3 1,583 6 0 4,600 14 9j .. .. .. .. 19,435 7 10 To Balances brought down .. .. 1.192 2 4 .. 381 15 9 .. •• .. .. .. .. 1,573 18 1 Repairs and loss by fire .. .. j 39 13 6 31 14 3 12 0 5 ! 38 17 1 43 19 0 372 17 3 3 18 8 85 13 6 ; 29 0 6 107 13 5, 765 7 7 Sundry services and supplies .. .. 45 15 0 .. .. .. .. .. 29 0 0 9 12 1 1 14 2 178 1 5 264 2 8 Salaries and wages .. .. .. .. •• •• .. •• 383 3 7 .. .. 969 261, 352 6 1 Undistributed board allowance .. .. •• .. .. .. 37 18 0 .. .. 37 18 0 Factory contribution reserve .. .. 10 00 .. .. .. .. .. . ■ . . .. .. 1000 Exhibits at shows .. .. .. 166 18 11 10 14 8 .. .. •• ! .. ! .. i .. 177.13 7 Depreciation .. .. .. 243 1 6 68 10 5 85 19 3 70 6 3 86 18 10 394 6 8 47 13 4 254 Is 10 88 15 1 123 12 11 1,464 3 1 Interest on capital .. .. .. 310 5 5 149 7 10 61 18 11 56 16 1 214 8 5 1,732 9 4 27 7 0 i 150 13 5 38 10 7 j 89 0 10 2,830 17 10 Administration charge .. .. .. • • .... . . .. . . . . . . 131 13 4 131 13 4 Balances (profits) .. .. .. .. 699 12 10 .. 23 2 5 .. .. .. . . .. .. 722 15 3 ___J i i 1 2,007 16 8 949 5 4 552 9 0 189 1 10 345 6 3 2,499 13 3 491 2 7 1 538 15 10 158 0 4 1 1,599 4 5 9,330 15 6 Or. £ 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 .. .. .. 942 16 8* 1,723 18 4 512 5 11 .. .. .. .. .. •• i •• 3 > 179 0 11 Sales of produce .. .. .. 1,543 8 11 632 12 9 .. .. 212 4 6 .. .. .. .. .. 2,388 6 2 Sundry issues and charges .. .. 207 13 2 0 5 0 .. 427 17 3 753 10 6 2,168 7 8 .. .. .. .. 3,557 13 7 Stock at 31st March, 1928 .. .. 2,882 10 Of 2,312 17 0 349 4 0 142 0 0 617 11 0 2,432 7 1 .. .. .. .. 8,736 9 1 Balances carried down .. .. 1,192 2 4, 381 15 9 j .. .. .. .. .. 1,573 18 1 6,768 11 1 4,669 13 1 1,243 5 8 569 17 3 1,583 6 0 4,600 14 9 .. .. .. .. 19,435 7 10 !- - - — - -i ■ By Balances brought down .. .. .. , 949 5 4 .. 189 1 10 139 7 8 1,917 14 5 .. .. j .. 3,195 9 3 Prizes at shows .. .. .. 135 0 3 • • 9 14 0 .. .. .. .. .. .. . . 144 14 3 Sundries .. . • .. .. .. • • • • < .. • • 26 13 1 .. ! 0 6 6 26 19 7 Rent and allowances .. .. .. .. .. •. .. .. • • ... . . .. 151 4 0 151 4 0 Balances (losses) .. .. .. 1,872 16 5 .. 542 15 0 .. 205 18 7 581 18 10 464 9 6 538 15 10 t 158 0 4 j 1,447 13 11 5,812 8 5 — -i ; i -I 1 2,007 16 8 949 5 4 552 9 0 189 1 10 345 6 3 2,499 13 3 491 2 7 538 15 10 | 158 0 4 ; 1,599 4 5 9,330 15 6 I \_ ! ! | i ! £ s. d. Losses .. .. .. .. .. 5,812 8 5 Profits .. .. .. .. .. 722 15 3 Net.. .. .. .. .. £5,089 13 2 * It is estimated that the market value of twenty-seven Friesan females sent to the Massey Agricultural College was £4:30 greater than the " book " value (at which they were transferred). t The cost price of two Red Poll females was reduced by £51 to bring the animals into account at "standard " values.
7
B.—l TPT. IY SUP. TO 19281.
DEPARTMENT OF AGRICULTURE—continued. TE KAUWHATA HORTICULTURAL STATION. Working Account and Profit and Loss Account for the Year ended 31st March, 1928.
Section. Plantation j ® eneIal Farm. Vineyard. j Wine-cellar. Horticulture, j Management. Totals. Dr. £ s. d. £ s. d. ! £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Stock, 1st April, 1927 .. 374 6 2 849 18 9 j 37 7 11 10,757 11 2 11 9 3 .. 12,030 13 3 Wages and salaries .. 073 18 11 408 11 2 I 1,019 19 8 568 9 5 241 13 4 .. 2,912 12 6 Intersection charges .. 37 15 0 0 12 6 41 0 0 1,601 0 0 4 10 0 .. 1,684 17 6 Sundry purchases .. 31 0 9 142 7 2! 33 6 2 30 5 7 7 16 2 .. .244 15 10 Cartage and freight .. 65 12 5 32 15 1 5 18 3 117 17 8 13 2 .. 223 6 7 Purchases of live-stock .. .. 214 7 9 .. .. .. .. 214 7 9 Sugar purchases .. .. .. .. .. 415 13 .. j .. 415 1 3 Seeds, manures, and sprays .. 177 1 5 92 18 9 .. j .. j .. 270 0 2 Bottles, corks, and labels .. .. .. ; .. 245 12 2 .. i .. 245 12 2 Cases and straws . . .. .. .. .. 13 J 0 5 .. .. 131 0 5 Licenses.. .. .. .. .. .. 20 0 0 .. .. 20 0 0 Balances carried down .. 290 18 1 155 8 10 j 443 10 10 2,271 15 7 .. | .. 3,161 13 4 1,473 11 4 j 1,981 2 8 | 1,674 1 7 .16,158 13 3 266 11 11 , .. 21,554 0 9 To Balances brought down .. .. .. .. \ .. 224 16 l| .. 224 16 1 Repairs and maintenance .. 3 15 0 124 3 11 8 15 3 4 0 10 .. 182 3 5 322 18 5 Salaries and sundry expenses .. .. .. .. .. 779 18 5 779 18 5 Depreciation .. 155 4 5 139 8 10 52 3 10 63 14 4 7 16 3 117 2 0 535 9 8 Interest on capital .. 173 2 3 187 6 4 66 4 2 622 7 1 15 16 10 ' 103 14 7 1,168 11 3 Administration charges .. .. .. .. .. .. 155 19 4 155 19 4 Balances (profits).. .. 180 10 1 .. 316 7 7 1,581 13 4 .. j .. 2,078 11 0 512 11 9 450 19 1 | 443 10 10 J 2,271 15 7 248 9 21 1,338 17 9 5,266 4 2 1 | I j Cr. [ By Sales — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Bark, posts and firewood 1,396 15 6 .. .. .. .. .. 1,396 15 6 Sheep and wool .. .. 922 4 11 .. .. .. .. 922 4 11 Cattle.. .. .. .. 65 4 2 .. .. .. .. 65 4 2 Produce and sundries .. 1 10 0 58 4 7 66 1 1 56 17 0 29 12 4 .. 212 5 0 Bulk wine .. .. .. .. .. 3,234 4 1 .. .. 3,234 4 1 Case wine .. .. .. .. .. 2,429 15 10 .. .. 2,429 15 10 Intersection credits .. 19 0 10 137 0 0 j 1,570 0 0 .. .. .. 1,726 0 10 Stock, 31st March, 1928 .. 56 5 0 798 9 0 38 0 6 10,437 16 4 12 3 6 .. 11,342 14 4 Balances carried down .. .. .. .. .. 224 16 1 .. 224 16 I 1,473 11 4 1,981 2 8 j 1,674 1 7 16,158 13 3 266 11 II .. 21,554 0 9 By Balances brought down .. 290 18 1 155 8 10 443 10 10 2,271 15 7 ! .. .. 3,16113 4 ' Rent .. . . . . .. .. .. .. .. 189 0 2 189 0 2 Royalties .. .. 221 13 8 .. .. .. ! .. I .. 221 13 8 Balances (losses) .. .. .. 295 10 3 .. .. 348 9 2 1J49 17 7 1,693 17 0 512 11 9 450 19 I 443 10 10 2,271 15 7 i 248 9 2 I 1,338 17 9 5,266 4 2 I I . I Summary of Profits arid Losses, with Allocation of " Management Section. j Profit. j Loss. j Management. Profit. . Loss. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Wattle plantation .. .. 180 10 1 .. 97 17 9 82 12 4 General farm .. .. .. 295 10 3 205 3 0 .. 500 13 3 Vineyard .. .. .. 316 7 7 .. 240 15 6 75 12 1 Wine-cellar .. .. 1,581 13 4 .. 561 8 9 1,020 4 7 Horticulture .. .. .. 248 9 2 44 12 7 .. 293 1 9 1,178 9 0 793 15 0 Deduct losses .. .. .. .. 793 15 0 Net profit .. .. .. .. .. 384 14 0
B.—l [Pt. IV Sup. TO 1928].
£ s. d. Losses .. .. .. .. .. 908 9 5 Add provision for compensation .. .. .... 300 0 0 1,208 9 5 Less profits .. .. .. .. .. 429 1 9 £779 7 8
DEPARTMENT OF AGRICULTURE—continued. RABBiT-DESTRUCTION POISONS AND POISON-MIXING DEPOTS. Working Accounts and Profit and Loss Accounts for the Year ended 31st March, 1928.
8
_ ! i Wellington District Dominion Dis- . . ... , i Frankton Junction jairlie Depot. Kaikoura Depot. Uanfuily Depot. . Invercargffl Depot. rSnnt Distributions, tributions, Carbon Dominion Distribu- T t t De B ot - j | I)epoti - Phosphorus Poison. | Bisulphide. tl0n3 > Strychnine. . j j | fcr 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, 1927 .. .. 1,044 11 2 318 10 9 11 12 8 132 3 11 255 16 6 2 7 6 129 18 2 610 18 9 1,794 4 7 4,300 4 0 Wages .. .. .. 297 0 1 125 5 5 40 10 0 59 0 0 65 0 0 65 16 0 .. .. .. 652 11 6 Purchases of poison .. .. .. 19 9 11 .. .. •• .. .. 539 10 9 818 19 7 1,378 0 3 Sugar, pollard, &c. .. 127 7 5 1 5 0 13 11 5 63 8 11 28 4 6 12 9 2 .. .. .. 246 6 5 Sundries .. . . .. 11 18 0 14 5 4 4 17 0 3 16 3 12 5 0 13 18 9 .. .. .. 61 0 4 Packing and cartage .. .. 147 3 8 71 0 7 1 19 9 42 3 2 26 6 8 12 17 9 3 19 3 56 4 6 44 10 9 406 6 1 Transfers (in) .. .. 5 2 6 0 16 0 9 16 11 1 2 6 0 4 6 129 0 10 113 12 8 .. 3 15 0 263 10 11 Balances carried down .. .. • • • • 6 10 7 40 1 4 .. 15 7 0 202 8 0 625 9 9 889 16 8 1,633 2 10 550 13 0 82 7 9 308 5 4 427 18 6 236 10 0 262 17 1 1,409 2 0 3,286 19 8 8,197 16 2 By Balances brought down .. 73 16 8 2 6 4 19 7 9 .. .. 58 19 10 .. .. .. 154 10 7 Management .. .. .. 70 0 0 30 0 0 5 0 0 25 0 0 25 0 0 .. 20 0 0 65 0 0 185 0 0 425 0 0 Depreciation .. .. .. 127 0 11 13 10 7 1 7 9 11 9 9 8 9 11 80 6 9 .. .. .. 242 5 8 Interest on capital .. .. 171 17 5 24 6 0 1 16 9 15 10 2 25 18 4 120 8 4 5 16 11 27 9 9 80 14 10 473 18 6 Administration charges .. 13 46 655 103 232 3 16 5 293 3 19 2 11 40 29 75 73 97 Balances (profits) .. .. • • • • • • • • • • ■ • • • 98 14 3 330 7 6 429 1 9 455 19 6 76 8 4 28 12 6 54 3 1 63 4 8 262 4 2 29 16 1 202 8 0 625 9 9 1,798 6 1 Or. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s . d. £ s. d. £ s. d. £ s. d. By Poison sales .. .. .. 22 15 0 29 16 0 •• 5 5 0 14 17 6 .. 24 12 8 623 7 7 1,815 19 7 2,536 13 4 Phosphorized-pollard sales .. 741 6 6 222 14 10 40 7 9 145 17 0 230 4 8 15 12 8 130 10 1 .. .. 1,526 13 6 Phosphorized-oat sales .. .. 1 14 0 78 18 2 22 3 8 5 2 3 .. 4 6 0: .. .. 112 4 1 Transfers (out) .. .. 113 12 8 9 12 2 ■ • 127 10 10 I .. . . .. : 9 0 3 3 15 0 263 10 11 Sundries .. .. .. 43 13 0 .. 1 12 6 0 15 11 0 10 0 .. .. .. 46 11 5 Stock, 31st March, 1928 .. 636 5 0 207 5 6 22 12 3 5 16 4 176 18 2 161 7 6 103 8 4 776 14 2 1,467 5 1 3,557 12 4 Balances carried down .. 73 16 8 2 6 4 19 7 9 .. .. 58 19 10 j .. .. .. 154 10 7 1,633 2 10 550 13 0 82 7 9 308 5 4 427 18 6 236 10 0 j 262 17 1 1,409 2 0 3,286 19 8 8,197 16 2 1 i By Balances brought down .. .. .. •• 6107 40 14 .. 1 15 7 0 202 8 0 625 9 9 889 16 8 Balances (losses) ■. .. 455 19 6 76 8 4 28 12 6 47 12 6 23 3 4 262 4 2 14 9 1 .. •. 908 9 5 455 19 6 76 8 4 28 12 6 54 3 1 63 4 8 262 4 2 j 29 16 1 202 8 0 625 9 9 1,798 6 1
9
B.—l [PT. IV SUP. TO 1928].
DEPARTMENT OP AGRICULTURE —continued. THE ORCHARD-TAX ACT, 1927, DEPOSIT ACCOUNT. Income and Expenditure Account for the Period Ist January, 1928, to 31st March, 1928. Expenditure. Income. £ s. d. To Expenses— £ s. d. £ s. d. By Orchard-tax Account .. .. .. 1,339 4 2 Clerical services .. .. 360 0 0 Postage and stationery .. 65 0 0 Other charges .. .. 69 19 0 494 19 0 Balance .. .. .. .. 844 5 2 £1,339 4 2 £1,339 4 2 Balance-sheet as at 31st March, 1928. Liabilities. £ s. d. Assets. Sundry creditors .. .. .. .. 494 19 0 Sundry debtors — £ s. d. £ s. d. Suspense Account .. .. .. 4 14 8 Post Office .. .. .. 43 14 9 Income and Expenditure Account — £ s. d. Taxpayers .. .. .. 446 19 8 Ist April, 1927 .. .. .. 544 14 10 490 14 5 31st March, 1928 .. .. 844 5 2 Cash in Deposit Account .. .. .. 948 1 4 1,389 0 0 Treasury Adjustment Account .. .. 449 17 11 £1,888 13 8 £1,888 13 8 I hereby certify tbat 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. —J. H. Fowler, Deputy Controller and Auditor-General.
2—B. 1 [PT. IY SUP. TO 1928;,
' B.—l [PT. IY Sup. TO .
DEPARTMENT OF AGRICULTURE—continued. Balance-sheet as at 31st March, 1928.
10
!SArTaf oIr™ sl Te Kauwhata tine Stations " Poisons, and I Ruakura Farm of Central Development; 3} Other than Special T t . ! Pointer Station, Poison-mixing ] Instrnction. j Farm, Weraroa. | Undertakings. Tota1 ' ! and Cattle-dip. repots. " ' Liabilities. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Capital, 1st April, 1927 .. .. .. .. .. .. 53,658 ] 7 10,531 16 11 86,340 15 0 62,908 14 4 25,967 16 9 115,441 5 9 354,848 10 4 Sundry creditorsGeneral .. .. .. .. .. .. .. 292 9 7 67 5 9 ' 340 9 7 44 1 4 10 14 2 22,469 14 1 23,224 14 6 Government .. .. .. .. .. .. .. 166 15 0 30 2 9 36 10 5 42 2 6 33 8 7 18,774 11 2 19,083 10 5 Amounts received in advance .. .. .. .. . .. .. 387 16 0 .. .. 4,886 13 4 5,274 9 4 Bad Debts Reserve .. . . . . .. .. . . .. .. , .. I .. .. 121 6 8 121 6 8 Depreciation Reserves .. .. .. .. .. .. 6,837 7 11 1.153 19 0 j 5,888 12 11 j 9,222 13 1 3,023 14 4 i 25,326 4 5 51,452 11 8 Compensation and Contribution Reserves . .. •• 1,050 0 0 .. 70 0 0 .. .. 1,120 0 0 Profit and Loss Accounts .. .. .. .. -• 22 9 10 429 1 9! .. .. 384 14 0 .. 836 5 7 Writings off Reserve .. .. .. .. .. . .. .. j 48 1 7 .. .. I 2,874 19 8 , 2,923 1 3 Treasury Adjustment Account .. .. .. ... .. 3,310 3 10 .. 4,551 1 6 .. .. 317,657 15 6 325,519 0 10 : I. i ! I 64,287 7 9 13,262 6 2 ; 97,593 7 0 j 72,287 11 3 : 29,420 7 10 507,552 10 7 , 784,403 10 7 Assets. £ s. d. £ s. d. £ s. d. £ s. d. i £ s. d. £ s. d. £ s. d. Land .. .. .. .. .. .. .. .. 15,263 0 0 930 0 0 35,976 4 0 18,560 0 0 I 2,091 3 6 34,710 18 11 107,531 6 5 Permanent improvements .. .. .. .. .. 29,039 0 6 5,477 18 10 33,959 5 8 32,141 11 3 10,332 13 8 31,382 1 5 142,332 11 4 Furniture, fittings, and fixtures .. .. .. .. .. 26 6 1 13 17 9 1,249 4 0 812 1 4 78 6 6 10,979 2 5 13,158 18 1 Libraries .. .. .. .. .. .. .. 2 9 9 .. 38 14 5 139 3 9 15 3 10 5,923 10 3 6,119 2 0 Technical instruments and equipment .. .. .. .. 9 10 9 .. .. .. ! 20 1 0 8,327 19 7 8,357 11 4 Mechanical office appliances .. .. .. .. .. .. .. .. 18 19 2 15 14 4 2,490 15 2 2,525 8 8 Implements and tools .. .. .. .. .. .. 3,718 10 2 252 11 10 3.422 17 8 2,160 13 1 , 2,453 15 6 , 3,201 8 5 15,209 16 8 Transport ... .. .. .. .. .. 37 1 0 .. 295 7 7 323 12 10 1 .. 11,299 13 11 11,955 15 4 Sundry advances, &c. .. . . .. .. .. .. . , .. .. 7,138 8 4 7,138 8 4 Live-stock .. .. .. .. .. .. 5,812 13 0 .! 8,337 2 0 5,689 11 0 624 17 0 426 14 0 20,890 17 0 Farm crops and stores .. .. .. .. .. .. 2,757 1 4 3,557 12 4 6,140 2 10 3,325 14 11 j 10,732 6 2 j 4,350 14 6 30,863 12 1 .Sundry debtors — General .. .. ■■ .. .. .. 271 3 0 25 10 9 1,626 7 4 349 8 9 614 1 1 8,362 15 0 11,249 5 11 Government .. .. .. •• .. .. 90 9 7 20 14 2 •• 14 12 0 12 14 3 3,840 19 1 3,979 9 1 Amounts paid in advance .. .. . . . . .. .. . . 2 15 6 1 15 8 25 17 4 386 15 1 417 3 7 Compensations and contributions .. .. .. .. .. .. 1,496 5 4 57 4 1 70 0 0 .. •• 1,623 9 5 Profit and Loss Accounts.. .. ■■ 7,260 2 7 L208 9 5 6,440 0 4 5,089 13 2 j .. 371,855 14 10 391,854 0 4 Writings off Suspense .. .. •• -• •• .. .. 48 1 7 .. 1 .. 2,874 19 8 2,923 1 3 Treasury Adjustment Account .. •• •• .. 279 5 9 .. 3,590 14 4 2,403 13 8 .. 6,273 13 9 64,287 7 9 13,262 6 2 97,593 7 0 72,287 11 3 j 29,420 7 10 507,552 10 7 784,403 10 7 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. Under separate memoranda the Department's attention has been drawn to several points raised by the Audit Inspector in respect of the Ruakura Farm Accounts. — J. H. Fowler, Deputy Controller and Auditor-General.
11
B. —1 [PT. IV SUP. TO 1928].
DEFENCE DEPARTMENT. Headquarters General Activities Revenue Account for the Year ended 31st March, 1928.
I Headquarters Northern. Central. j Southern. Total. Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Pay military, civil, and Territorial .. .. 46,219 12 6 9,810 10 6 9,243 19 4 9,966 0 7 75,240 2 11 Grants for rifle shooting and purchase and engrav- 838 2 0 342 2 0 336 16 0 316 8 0 1,833 8 0 ing medals Medical examinations, attendance, and hospital 413 1 0 49 1 6 97 17 3 68 5 10 628 5 7 charges Advertising, printing, stationery, postages, tele- j 4,539 7 4 468 14 8 451 15 1 441 7 6 5,901 4 7 grams, telephones, repairs, and cleaning Maintenance and hire of drill-halls, offices and 1 7,250 0 8 2,100 10 9 1,799 5 11 1,906 12 4 13,056 9 8 buildings, parade-grounds, boat-sheds, and launches { Compensation for sickness and accidents, and ! 1,015 0 11 .. .. .. 1,015 0 11 funeral-expenses Maintenance of rifle ranges and targets .. 0 6 11 293 9 8 118 12 1 346 10 10 758 19 6 Rations, forage, fuel, light, and water.. ... 2,643 9 8 209 1 2 422 3 5 275 19 5 3,550 13 8 Courts of inquiry and legal expenses .. .. 24 9 7 .. .. .. 24 9 7 Travelling allowances and expenses, removal ex- 10,046 13 2 2,166 5 11 1,572 7 4 1,987 12 1 15,772 18 6 penses, rail, steamer, tram, coach, and ferry fares, freights and cartage Hire and maintenance of horses .. .. 212 15 8 .. 88 19 3 .. 301 14 11 Clothing, stores, and ammunition .. .. 8,240 1 11 6,121 1.0 0 2,039 14 8 1,514 8 9 17,915 15 4 Use of Defence vessel for training purposes, &c. 116 0 0 .. 16 0 0 .. 132 0 0 Allowances and expenses of officers undergoing 11,393 16 7 .. .. .. 11,393 16 7 training abroad Expenses in connection with wireless installations 64 10 7 3 13 0 .. 27 19 6 96 3 1 Subsidies to officers' clubs .. .. .. .. 26 5 0 6 5 0 .. 32 10 0 Grants towards Y.M.C.A. secretaries at Territorial j 300 0 0 .. .. j .. 300 0 0 Camps j 1 Difference between book value and depreciation 1 10 10 0 .. .. .. 10 10 0 reserve, Te Puke rifle-range lease abandoned Rifle Glubs and National Rifle Association. Proportion of pay of military staff .. .. 58 3 5 250 0 0 250 0 0 250 0 0 808 3 5 Railway fares .. .. .. .. 1,024 16 0 57 5 8 209 15 1 85 5 3 1,377 2 0 Small-arms ammunition issued free and at less j 773 16 8 452 19 4 3,279 7 0 3,420 15 0 7,926 If 0 than cost Rent of buildings at Trentham Camp .. 26 16 0 .. .. .. 26 16 0 Miscellaneous charges .. .. .. 2 3 4 6 13 0 5 11 6 33 2 4 47 10 2 Grant to National Rifle Association .. .. 1,000 0 0 .. .. .. 1,000 0 0 Non-effective Services. Compassionate allowance to widow of deceased 325 0 0 .. .. .. 325 0 0 officer Contribution to pensions of Imperial non-com- | 133 10 7 .. .. .. 133 10 7 missioned officers on loan Grants to officers and other ranks equivalent to 1,101 0 4 .. .. .. 1,101 0 4 retiring and accrued leave Grants to widows of deceased members of Per- 369 16 5 .. .. .. 369 16 5 manent Forces equivalent to retiring and accrued leave Pay, N.Z. Expeditionary Force .. .. 3811 .. ' .. .. 3811 Pay, Government House orderly .. .. 375 3 0 .. .. .. 375 3 0 Printing N.Z. Expeditionary Forces Record .. 570 0 0 .. .. .. 570 0 0 University fees, ex Duntroon College Cadets .. 58 8 2 .. .. .. 58 8 2 Disposals Depot—Loss on realization of obsolete 3,03777 .. .. .. 3,03777 and renovated stores Depreciation on— j Buildings .. .. .. .. I 1,851 3 3 4,653 1 6 2,236 5 11 2,893 12 9 11,634 3 5 Photostat .. .. ■ . .. 15 0 0 .. .. .. 15 0 0 Libraries .. .. . . . . 33 10 9 3 2 6 4 13 9 5 18 4 47 5 4 Wireless installations .. .. .. 77 14 9 41 8 1 .. 14 11 5 133 14 3 Furniture .. .. . . 636 9 7 68 8 4 159 17 3 104 17 3 969 12 5 Power machinery, Trentham - . .. 158 10 3 .. .. .. 158 10 3 104,959 17 6 27,124 2 7 22,339 5 10 23,659 7 2 j 178,082 13 1 ~ __ " To Excess of expenditure over income brought down 101,638 18 2 26,478 11 1 20,880 2 5 21,749 4 2 170,746 15 10 Interest on capital at 4 per cent. .. .. 11,067 10 8 15,879 3 11 8,410 15 2 9,292 3 11 44,649 13 8 112,706 8 10 42,357 15 0 29,290 17 7 31,041 8 1 215,396 9 6
B — 1 TPT. IV Sup. TO 19281.
12
DEFENCE DEPARTMENT—continued. Headquarters General Activities Revenue Account for the Year ended 31st March, 1928 —continued.
Territorial Forces Revenue Account for the Year ended 31st March, 1928.
— | Headqifarbera. | Northern. Central. Southern. Total. Cr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Rent of quarters, drill-halls, and offices, 2,517 9 7 388 6 5 651 19 6 1,728 11 4 5,286 6 10 light, and water Grazing-rights on rifle ranges and reserves 507 10 6 257 5 1 807 3 11 181 11 8 1,753 11 2 Purchase of discharges .... .. 20 0 0 .. .. .. 20 0 0 Fines, Territorials and Cadets .. .. 158 11 4 .. .. .. 158 11 4 Amount of insurance recovered on Marton 29 8 0 .. .. .. 29 8 0 Drill-hall in excess of book value Sale, Kumara Drill-hall site .. .. 50 0 0 .. j .. .. 50 0 0 Interest on public moneys advanced for 37 19 11 .. .. .. 37 19 11 military pageants Excess of expenditure over income, carried 101,638 18 2 26,478 11 1 20,880 2 5 21,749 4 2 170,746 15 10 down 104,959 17 6 27,124 2 7 j 22,339 5 10 23,659 7 2 178,082 13 1 By Excess of expenditure over income after 112,706 8 10 42,357 15 0 29,290 17 7 ' 3.1,041 8 1 215,396 9 6 charging interest on capital === —■— , ——. —i— , j- — Note. —The Revenue Accounts include charges for rent assessed by the Public Works Department and for interest on capital for which the Department has no parliamentary appropriation.
—-—• ! Northern. | Central. Southern. Total. ' I I Dv £ s d £ s (I £ s d £ s d To Pay, military, civil, and Territorial .. .. .. 32,083 4 0 26,761 6 5 27,843 12 8 86,688 3 1 Clothing, stores, and ammunition .. .. .. 24,156 3 1 17,850 18 11 21,804 2 1 63,811 4 1 Medical examinations, attendance, hospital charges, 445 19 1 504 11 0 342 16 9 1,293 6 10 medicine, &c. Advertising, printing, stationery, postages, telegrams, tele- 1,119 11 3 1,146 5 11 1,372 3 2 I 3,638 0 4 phones, repairs, cleaning, laundering, &c. Maintenance and hire of drill-halls, offices, buildings, 263 12 6 875 13 1 456 19 7 1,596 5 2 parade-grounds, boat-sheds, launches, and camps Maintenance of rifle ranges and targets .. .. 132 3 5 153 .. 18176 Rations, forage, fuel, light, and water .. .. 6,121 10 3 6,161 15 5 6,116 15 2 18,400 0 10 Regimental and bands funds grants .. .. .. 996 13 6 1,260 8 0 1,216 5 5 3,473 6 11 Subsidies to officers' clubs .. .. .. .. 52 10 0 86 17 6 156 5 0 295 12 6 Travelling allowances and expenses, rail, steamer, tram, 8,455 15 10 6,762 3 11 8,904 18 7 24,122 18 4 coach, and ferry fares, freights, and cartage Hire and maintenance of horses .. .. .. 1,309 7 8 1,170 18 10 1,377 13 9 3,858 0 3 Use of Defence vessel towing targets, &c. .. .. .. 231 0 0 .. 231 0 0 Maintenance of wireless installations .. .. .. 3130 .. 27196 31126 Fees for technical training in cookery .. .. 1500 .. 426 1926 Depreciation on— Furniture .. .. .. .. .. 69 11 0 88 12 7 59 9 10 217 13 5 Wireless installations .. .. .. .. 41 8 2 .. 14 11 5 55 19 7 75,147 17 62,906 6 10 69,697 15 5 207,751 3 10 To Excess of expenditure over income brought down .. 75,147 1 7 62,906 6 10 69,697 15 5 207,751 3 10 Interest on capital at 4£ per cent. .. .. .. 7,238 6 2 6,153 13 2 7,022 2 1 20,414 1 5 82,385 7 9 69,060 0 0 76,719 17 6 228,165 5 3 Or. £ s. d. £ s. d. £ s. d. £ s. d. By Balance carried down .. .. .. .. 75,147 1 7 62,906 6 10 69,697 15 5 207,751 3 10 75,147 1 7 62,906 6 10 69,697 15 5 207,751 3 10 By Excess of expenditure over income after charging interest 82,385 7 9 69,060 0 0 76,719 17 6 228,165 5 3 on capital — -■ . —•— ' ■ ■- — — ' i—. —
B.—l [PT. IV SUP. TO 1928].
13
DEFENCE DEPARTMENT —continued. Cadet Forces Revenue Account for the Year ended 31st March, 1928.
Army Ordnance Stores Revenue Account for the Year ended 31st March, 1928. Dr. £ s. d. Gr. £ s. d. To Pay, military and civil .. .. 39,034 5 2 By Hire of stores .. .. .. .. 320 8 2 Medical examinations, attendance, and hospital Excess of expenditure over income, carried charges .. .. .. .. 52 13 0 down .. .. .. .. .. 44,479 12 11 Advertising, printing, stationery, postages, telegrams, telephones, repairs, cleaning, &c. 598 8 7 Maintenance of buildings .. .. .. 48 4 4 Rations, forage, fuel, light, and water .. 746 18 1 Maintenance and hire of horses .. .. 5 0 6 Travelling allowances and expenses, removals, fares, freights, and cartage .. .. 2,642 15 0 Clothing, stores, and ammunition consumed .. 738 9 10 Depreciation on—• £ s. d. Furniture .. .. 136 2 5 Buildings .. .. 806 4 2 942 6 7 £44,809 1 1 £44,809 1 1 £ s. d. £ s. d. To Balance brought down .. .. .. 44,479 12 11 By Excess of expenditure over income after Interest on capital (£2,060,830 13s. 5d.) at 4J charging interest .. .. .. 137,217 0 6 percent. .. .. .. .. 92,737 7 7 £137,217 0 6 £137,217 0 6 " Janie Seddon " Launch Revenue Account for the Year ended 31st March, 1928. Dr. £ s. d. Gr. £ s. d. To Pay of crew (including overtime) .. .. 2,029 110 By Hire of vessel .. , .. .. .. 2,701 9 2 Deck, engine-room, and miscellaneous stores .. 177 8 2 Towing targets and transporting Territorials .. 363 0 0 Fuel and water .. .. .. .. 394 18 4 Maintenance, repairs, slip dues, survey, &e. .. 208 15 10 License fees .. .. .. .. 21 0 0 Depreciation on vessel .. .. .. 223 9 6 Balance carried down .. .. .. 9 15 6 £3,064 9 2 £3,064 9 2 £ s. d. £ s. d. To Interest on £3,724 lis. lOd. at 4£ per cent. .. 167 12 1 By Balance brought down .. .. .. 915 6 Excess of expenditure over income after charging interest on capital .. .. 157 16 7 £167 12 1 £167 12 1
—— j Northern. Central. Southern. j Total. Dr. £ s. d. £ s. d. £ s. d. £ s. d. To Pay, military, civil, and Territorial .. .. .. 9,219 8 3 11,751 10 0 12,713 13 10 33,684 12 1 Clothing, stores, and ammunition .. .. .. 7,795 13 11 6,437 18 3 10,744 4 1 24,977 16 3 Medical examinations, attendance, hospital charges, 27 14 9 92 14 6 0 16 5 121 5 8 medicine, &c. Advertising, printing, stationery, postages, telegrams, 500 19 6 553 5 2 783 17 2 1,838 1 10 telephones, repairs, cleaning, laundering, &c. Maintenance and hire of drill-halls, buildings, offices, 425 6 3 473 19 1 324 17 9 1,224 3 1 parade-grounds, boat-sheds, launches, camps, &c. Maintenance of rifle ranges and targets .. .. 13173 67164 .. 81 137 Rations, forage, fuel, light, and water .. .. 916 12 9 1,069 18 4 794 2 3 2,780 13 4 Regimental and bands funds grants .. .. .. 322 18 2 357 2 6 585 5 0 1,265 5 8 Subsidies to officers' clubs .. .. .. .. 52 10 0 75 12 6 156 5 0 284 7 6 Travelling allowances and expenses, rail, steamer, tram, 2,010 5 9 2,335 10 7 2,1'40 9 5 6,486 5 9 coach, and ferry fares, freights, and cartage Horse-hire and maintenance of horses .. .. 5119 30 11 8 1 526 41 5 11 Depreciation on furniture .. .. .. .. 118 16 8 176 7 10 225 2 5 520 6 11 21,409 15 0 23,422 6 9 28,473 15 10 73,305 17 7 To Excess of expenditure over income, brought down .. 21,409 15 0 23,422 6 9 28,473 15 10 73,305 17 7 Interest on capital at 4J per cent. .. .. .. 1,553 17 11 2,132 19 6 2,635 0 1 6,321 17 6 22,963 12 11 25,555 6 3 31,108 15 11 79,627 15 1 Gr. £ s. d. £ s. d. £ s. d. £ s. d. By Balance carried down .. .. .. .. 21,409 15 0 23,422 6 9 28,473 15 10 73,305 17 7 21,409 15 0 23,422 6 9 28,473 15 10 73,305 17 7 By Excess of expenditure over income after charging 22,963 12 11 25,555 6 3 31,108 15 11 79,627 15 1 interest on capital — ■— -= , T -
B. —1 [PT. IV SUP. TO 1928].
14
DEFENCE DEPARTMENT—continued. Aviation Revenue Account foe the Year ended 31st March, 1928. Dr. £ S. d. Gr. £ »• d. To Pay, military, flying, and casual-duty flights .. 6,762 3 5 By Passenger flights and fees .. .. •• 527 19 0 Advertising, printing, stationery, postages, &c. 123 7 6 Hire of horses .. .. .. • • 12 19 0 Travelling allowances and expenses, rail and Registration fees .. .. .. • • 110 steamer fares, freights and cartage .. 1,385 18 4 Rents of buildings and quarters .. .. 381 3 1 Expenses and upkeep of machines and stores Excess of expenditure over income, carried consumed .. .. .. .. 10,686 1 10 down .. .. .. •• 29,253 11 8 Pay, travelling, and other expenses of pilots attending refresher courses .. .. 1,390 13 2 Compensation and medical expenses in accident cases .. .. .. .. .. 13 18 6 Maintenance of aerodromes and buildings .. 569 2 4 New Zealand's proportion, expenses of International Commission on Air Navigation .. 17 18 3 Allowances and expenses of officers undergoing instruction abroad .. .. .. 1,404 3 3 Expenses of British Airship Mission .. 528 7 4 Depreciation on—■ £ s. d. Buildings .. .. 469 17 2 Furniture .. .. 32 5 2 Aircraft, engines, power machinery, and motorvehicles .. .. 6,792 17 6 — 7,294 19 10 £30,176 13 9 £30,176 13 9 £ s. d. £ s. d. To Balance brought down .. .. .. 29,253 11 8 By Excess of expenditure over income after Interest on capital (£91,332 at 4J per cent.) .. 4,109 19 2 charging interest on capital .. .. 33,363 10 10 £33,363 10 10 £33,363 10 10 Balance-sheet as at 31st March, 1928. Liabilities. Assets. £ s. d. Capital Account— £ s. d. Public Works Fund —Land and buildings .. .. 879,387 0 6 Liability to Treasury at Ist April, 1927 3,736,449 18 4 Consolidated Fund — £ s. d. Value of gifts from Imperial Govern- Armament, heavy gun and smallment and other sources .. .. 35,380 0 0 arms ammunition .. .. 1,070,424 13 11 • Less Lower Hutt Fire Suspense 3,771,829 18 4 Account .. .. .. 3,937 5 4 Treasury Adjustment Account .. 629,942 10 5 1,066,487 8 7 Depreciation Reserve Account .. 78,606 17 4 Ordnance Depot stocks at Vocabulary prices.. .. 1,554,674 19 11 Stores Depreciation Reserve Account .. 262,631 18 6 Obsolete stocks at Disposal Depot .. .. .. 9,851 17 0 Aviation Depreciation Reserve Account 15,936 010 Unit equipment and clothing stocks .. .. 432,693 3 5 Nelson Province Rifle Prize Fund .. 1,044 13 3 Army Service Corps supplies .. .. .. 89.1 14 7 Rents received in advance .. .. 203 2 4 Stationery and publications .. .. .. 3,966117 Sundry creditors— £ s. d. Libraries .. .. .. .. .. 1,039 14 9 Consolidated Fund .. 22,568 8 6 Medals and ribands .. .. .. .. 4,417 10 II Public Works Fund .. 182 2 3 Defence vessel " Janie Seddon" .. 3,724 11 10 Ordnance services, &c. 411 7 0 Consumable stores on board .. 28 3 6 — 23,161 17 9 3,752 15 4 Aircraft, spares and stores.. .. .. .. 92,891 16 8 Wireless installations .. .. .. .. 1,517 11 2 Furniture and office appliances .. .. .. 22,567 16 3 Power-house machinery .. .. .. .. 3,170 6 0 Horses at valuation .. .. .. .. 2,089 19 1 Nelson Province Rifle Prize Fund .. 1,000 0 0 Balance of interest on same in Deposits Account .. .. 44 13 3 1,044 13 3 Sundry debtors — General .. .. .. 825 6 8 War Office .. .. .. 6,845 6 1 Rents accrued .. .. 422 13 8 8,093 6 5 Stamps (including stamps and cash in Regimental Funds Grant Accounts) .. .. .. 890 15 7 Assets in Suspense Account pending £ s. d. authority to write off .. .. 3,834 13 4 Less writings off, Suspense Account 3,834 13 4 1 Excess of expenditure over income— Aviation Revenue Account .. 33,363 10 10 Headquarters Revenue Account .. 215,396 9 6 Territorials Revenue Account # .. 228,165 5 3 Cadets Revenue Account .. 79,627 15 1 Army Ordnance Stores Revenue Account .. .. .. 137,217 0 6 " Janie Seddon " Revenue Account 157 16 7 693,927 17 9 £4,783,356 18 9 £4,783,356 18 9 H. M. Griffen, Lieut.-Colonel, Director of Financial Services. L. C. Forgie, Major, Accountant. I hereby certify that the Revenue Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —G. F. C. Campbell, Controller and Auditor-General.
15
B.—l [PT. IV SUP. TO 1928].
EDUCATION DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1928. Summary. Expenditure. Income. To Balance from separate accounts— £ s. d. By Income from— £ s. d. Primary education .. .. .. 2,461,414 8 4 Primary-education reserves .. .. 114,966 11 11 Secondary education .. .. 372,706 7 3 National-endowment reserves .. .. 77,587 5 3 Higher education .. .. .. 122,089 18 10 Balance .. .. .. .. 3,461,714 10 3 Technical education .. .. .. 223,093 5 4 Training of teachers .. .. .. 160,159 11 8 Native education .. .. .. 87,181 1 8 Physical education .. .. .. 8,202 5 11 Examinations .. .. .. 3,244 17 0 Miscellaneous .. .. .. 76,705 12 2 Special Schools and Child Welfare Branch 139,470 19 3 £3,654,268 7 5 £3,654,268 7 5 Head Office Administration. Expenditure. £ s. d. Income. To Salaries .. .. .. .. 30,452 4 4 By Payment by Teachers' Superannuation Fund £ s. d. Travelling-expenses .. .. .. 590 7 6 for clerical work .. .. .. 900 0 0 Telephones .. .. .. .. 322 19 11 Sale of publications .. .. .. 63 9 6 Office requisites, advertising, &c. .. .. 147 0 11 Balance transferred to other accounts .. 35,455 5 5 Printing and stationery .. .. .. 1,284 19 2 Postage, telegrams, &c. .. .. .. 1,344 3 1 Rent of offices (Government buildings) .. 1,729 0 0 Depreciation on furniture, &c. .. .. 353 0 0 Interest on capital .. .. .. 195 0 0 £36,418 14 11 £36,418 14 11 Primary Education. Expenditure. £ s. d. Income. To Head Office salaries and administration charges .. 15,841 14 1 By School-buildings— £ s. d. Public schools — £ s. d. Rent of school-buildings .. 250 15 8 Teachers'salaries .. .. 1,717,157 2 11 Fees for special examination.. 115 12 0 Teachers'house allowances.. .. 44,545 19 0 School Journal—Sales .. 968 4 7 Teachers' removal expenses .. 738 3 2 Education Gazette—• £ s. d. 1,762,441 5 1 Advertising 269,17 10 Organizing teachers— Sales .. 82,16 9 Salaries .. .. .. .. 6,635 16 11 — 352 14 7 Travelling-expenses .. .. 2,339 1 7 i Miscellaneous — 8,974 18 6 j Recovery for education of Manual instruction — '■ foreign children .. 9 0 0 Salaries .. .. .. .. 47,754 18 7 ! Recovery from Fire Insurance Capitation for material and incidentals 22,881 17 5 Fund .. .. .. 11,190 0 7 Handwork material .. .. 10,665 13 3 Balance carried to General 81,302 9 3 Income and Expenditure Account .. .. 2,461,414 8 4 Carried forward .. .. .. 1,868,560 6 11 ! Carried forward .. 2,474,300 1 5 9
B.—l [PT. IV SUP. TO 1928].
16
EDUCATION DEPARTMENT—continued. Income and Expenditure Account foe the Year ended 31st March, 1928—continued. Primary Education—continued. Expenditure—continued. £ s. d. £ s. d. Income.—continued. £ s. d. Brought forward .. .. .. .. 1,868,560 6 11 Brought forward .. 2,474,300 15 9 Grading and registration of teachers — Head Office salaries and administration 1,086 6 11 Portion of Inspectors'salaries .. 2,721 15 6 Expenses of appeals .. .. 330 7 5 Printing, &c. .. .. .. 36 8 6 — 4,174 18 4 School and class libraries .. .. .. 2,829 17 5 Flags for schools .. .. .. 24 6 0 Less contributed by Committees .. 10 2 9 14 3 3 Maintenance of school-buildings, &c. — Grants to Boards for maintenance .. 107,823 4 3 Subsidies on voluntary contributions for upkeep of schools .. .. 22,316 411 School Committee allowances .. 103,536 9 3 Rent of buildings for school purposes 5,061 15 10 238,737 14 3 Inspection of schools — Inspectors'salaries .. .. 32,688 19 8 Less charged to grading of teachers 2,721 15 6 29,967 4 2 Travelling-expenses (including depreciation on car) .. .. .. 9,109 4 6 Transfer and removal expenses .. 397 3 6 Clerical assistance.. .. .. 294 17 6 Office requisites (including depreciation on office furniture, &c.) .. .. 158 3 7 Postage, telephones, &c. .. .. 197 5 1 — 40,123 18 4 Conveyance and board of pupils and instructors, including depreciation on departmental buses, &c. .. .. .. 66,166 15 8 Education Boards—Grants for general administration .. .. .. .. 38,504 8 9 Correspondence School — Head Office administration.. .. 50 0 0 Salaries .. .. .. .. 2,932 13 10 £ s. d. Books and stationery 237 18 2 Less recoveries from parents .. 162 11 10 75 6 4 Postages, &c. .. .. .. .250 0 0 Rent of offices .. .. .. 82 0 0 Cleaning, lighting, heating, &c. .. 71 13 0 Telephone .. .. .. 15 5 0 Depreciation on furniture, &c. .. 23 0 0 Interest on capital .. .. 19 0 0 3,518 18 2 J School Journal— Head Office administration.. .. 50 0 0 Salaries .. .. .. .. 715148 Printing .. .. .. 5,166 3 6 Putting up for despatch .. .. 478 18 0 Postage .. .. .. .. 1,186 0 7 Royalties and sundries .. .. 91 4 10 Rent of office (including light, &c.) .. 80 0 0 7,768 1 7 Education Gazette— Head Office administration.. .. 20 0 0 Salaries .. .. .. .. 300 0 0 Printing and despatching .. .. 832 12 6 Postage .. .. .. .. 139 16 3 Sundries .. .. .. 45 16 0 Bent of office, cleaning, &c. .. 30 0 0 1,368 4 9 Free kindergartens—Grants in aid .. .. 4,001 6 8 Postage (pupils' record-cards, &c.) .. .. 791 13 4 Printing and stationery .. .. .. 2,712 13 10 Conferences —Expenses— Inspectors .. .. .. 257 8 2 Syllabus C .. .. .. 737 16 8 995 4 10 Exchange teachers —Expenses .. .. 23 10 1 Rebuilding schools, &c., destroyed by fire .. 11,536 15 8 Miscellaneous .. .. .. .. 313 11 Depreciation on gramophones and records, &c. .. .. .. .. 73 0 0 Interest on capital .. .. .. 182,368 0 0 £2,474,300 15 9 £2,474,300 15 9
17
B. —1 [PT. TV SUP. TO 1928
EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Secondary Education. Expenditure. £ s. d. £ s. d. Income. £ s. d. To Head Office administration charges .. .. .. 2,268 9 1 By High schools —Pupils'fees 6,226 710 High schools — Net income from endowSalaries of teachers .. .. .. .. 238,463 19 5 ment applied to payGrants to Boards for administration, &c. .. 37,893 18 6 ment of teachers'salaries 18,220 4 0 Grants to Marlborough High School Board under ■ — Marlborough High School Act .. .. 400 0 0 24,446 11 10 Assistance towards maintenance of buildings .. 1,330 16 8 Recovery from Fire InsurSubsidies on voluntary contributions for general ance Fund .. .. 6 9 2 purposes .. .. .. .. 1,902 5 1 Balance carried to General 279,990 19 8 Income and Expenditure Grading and registration of teachers — Account .. .. 372,706 7 3 Head Office administration and salaries .. 143 0 0 Portion of Inspectors' salaries .. .. 213 0 0 Expenses of appeals .. .. .. 58 7 0 414 7 0 District high schools (secondary department)— Salaries of teachers .. .. .. .. .. 52,317 14 2 Inspection—■ Salaries of Inspectors .. .. .. 2,555 16 6 Less part charged to grading of teachers .. 213 0 0 2,342 16 6 Travelling-expenses .. .. .. .. 916 12 5 3,259 8 11 Conveyance of pupils .. .. .. .. 9,588 4 8 Manual instruction .. .. .. .. .. 4,334 11 9 Scholarships—• National .. .. .. .. 11,405 7 4 War bursaries .. .. .. .. 530 2 4 11,935 9 8 Rebuilding after fire .. .. .. .. 6 9 2 Printing and stationery .. .. .. .. 125 8 0 Conferences —Expenses .. .. .. .. 25 0 0 Interest on capital .. .. .. .. .. 32,890 0 0 Miscellaneous .. .. .. .. .. 362 £397,159 8 3 £397,159 8 3 Higher Education. Expenditure. £ s. d. Income. £ s. d* To Head Office salaries and administration charges.. .. .. 600 0 0 By Rent, Massey Agricultural Grants— College .. .. 776 12 1 University of New Zealand and to four University colleges for Balance carried to General general purposes, &c. .. .. .. .. .. 44,916 2 6 Income and Expenditure Auckland and Canterbury for Schools of Forestry .. .. 2,000 0 0 Account .. .. 122,089 18 10 Salaries of Professors of Education .. .. .. .. 3,354 15 4 Otago University for additional salaries :. .. .. 337 0 0 Workers' Educational Association lectures .. .. .. 3,000 0 0 Subsidies on voluntary contributions for Workers' Educational Association and other purposes .. .. .. .. 2,621 14 10 Scholarships .. .. .. .. .. ■■ 24,585 19 7 Grant for organization purposes—Workers' Educational Association 500 0 0 Maintenance, Massey Agricultural College .. .. .. 15,000 0 0 Miscellaneous .. .. .. .. .. .. 7 18 8 Interest on capital .. .. .. .. .. .. 25,943 0 0 £122,866 10 11 £122,866 10 11
3 —B. 1 [PT. IY SUP, to 1928]
B.—1 TPT. IV SUP. TO 19281
18
EDUCATION DEPARTMENT —continued. Income and Expenditure Account —continued. Technical Education. Expenditure. Income. £ s. d. £ s. d. _ _ £ s. d. To Head Office salaries and administration charges .. .. 1,645 3 9 By Examinations — Technical schools and classes — Examination fees .. 185 15 1 Salaries of instructors .. .. .. 142,307 7 1 Recovery from Public Grants to Boards for general purposes .. 33,809 1 7 Works Department for Travelling-expenses of instructors .. .. 232 16 3 conducting Electric Repairs to buildings.. .. .. .. 1,417 11 4 Wiremen's ExaminaRent of buildings for classes .. .. .. 1,608 9 7 tion .. .. 274 7 8 Subsidies on voluntary contributions for general ~ purposes .. .. .. .. 2,090 11 10 160 2 9 181,465 17 8 Recovery from Fire InRebuilding after fire .. .. .. .. 168 0 0 surance Fund .. 168 0 0 Grading and registration of instructors— Balance carried to General Head Office salaries and administration .. 145 0 0 Income and ExpendiPortion of Inspectors'salaries .. .. 222 0 0 ture Account .. 223,093 5 4 Expenses of appeals ~ .. .. 49 8 4 416 8 4 Inspection— Salaries of Superintendent and Inspectors .. 2,654 610 Less portion charged to grading .. .. 222 0 0 2,432 6 10 Travelling-expenses .. .. .. .. 641 10 6 3,073 17 4 Conference—Cost .. .. .. .. .. 50 13 4 Conveyance, &c., of pupils .. .. .. .. 6,120 1 2 Examinations — City and Guilds .. .. .. .. 356 14 6 Electric Wiremen's .. .. .. 274 7 8 631 2 2 Printing and stationery .. .. .. .. 44 4 4 Interest on capital .. .. .. .. .. 30,106 0 0 £223,721 8 1 I £223,721 8 1 Training of Teachers. Expenditure. £ s. d. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. .. 750 0 0 By Balance carried to General Training colleges— Income and ExpendiSalaries of staff (in excess of usual staffs at public ture Account .. 160,159 11 8 schools) and of practising schools .. .. 24,252 19 5 Special instruction .. .. .. .. 3,007 9 6 University College fees for students attending University classes .. .. .. 4,51717 9 Science material .. .. .. .. 704 8 9 32,482 15 5 Allowances to students .. .. .. 118,008 8 4 Transport expenses .. .. .. .. 1,296 15 5 119,305 3 9 Classes at sub-centres .. .. .. .. .. 432 6 9 Conference —Expenses .. .. .. .. 6 10 8 Printing and stationery .. .. .. .. 99 13 1 Interest on capital .. .. .. .. .. 7,081 0 0 Miscellaneous.. .. .. .. .. .. 220 £160,159 11 8 j £160,159 11 8 Native Education. Expenditure. £ s. d. Income. £s. d. To Head Office salaries and administration charges.. .. 1,049 311 By Rent of buildings .. .. 25 5 0 Native schools — £ s. d. Tauranga Endowment Reserve Salaries .. .. .. .. 60,759 13 2 revenue .. .. .. 491 15 4 Manual instruction .. .. .. 401 11 1 Recovery from Fire Insurance Books, school requisites, &e. .. .. 1,960 18 11 Fund .. .. 460 0 0 Repairs to buildings .. .. .. 3,01117 9 Balance carried to General InAdvertising .. .. .. .. 36 3 4 come and Expenditure Account 87,181 1 8 Removal expenses of teachers .. .. 897 18 9 Depreciation on buildings .. .. 3,687 0 0 70,755 3 0 Conveyance and board of children .. .. 2,155 9 2 Inspection— Salaries of Inspectors .. .. .. 1,380 0 0 Travelling-expenses .. .. .. 498 14 3 » — 1,878 14 3 Higher education— Scholarship allowances and expenses .. .. 5,325 6 3 Rebuilding of schools destroyed by fire .. .. 802 9 7 Miscellaneous .. .. .. .. 155 15 10 Interest on capital .. .. .. .. 6,036 0 0 £88,158 2 0 £88,158 2 0
19
B.—l [PT. IV SUP. TO 1928].
EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Physical Education. Expenditure. £ s. d. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. .. 130 0 0 By Balance carried to General InSalaries of instructors .. .. 4,800 19 1 come and Expenditure Account 8,202 511 Travelling-expenses .. .. .. 3,020 711 7,821 7 0 Transfer and removal expenses .. .. .. .. 87 2 8 Books and material .. .. .. .. .. 106 13 0 Classes for teachers .. .. .. .. .. 29 6 6 Postage .. .. .. .. .. .. 24 5 6 Miscellaneous .. .. .. .. .. 3113 £8,202 5 11 £8,202 5 11 Examinations. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charge .. .. 2,334 2 9 By Hire of tables .. .. 5 0 0 Examiners'and supervisors'fees .. .. .. 4,220 14 3 Fees for examinations and certiPrinting and stationery .. .. .. .. 1,180 510 ficates .. .. 6,146 8 9 Forwarding charges, rent of buildings, &c. .. .. 1,330 4 4 Balance carried to General InPostages, &c. .. .. .. .. .. 238 18 7 come and Expenditure Account 3,244 17 0 Rent of store, Wellington .. .. .. .. 92 0 0 £9,396 5' 9 £9,396 5 9 Miscellaneous. Expenditure. £ s. d. Income. To Accidents to school-children .. .. .. .. 326 6 3 £ s. d. £ s. d. Council of Education —Expenses of delegates .. .. 178 510 By Registration fees, &c... 7 0 0 Imperial Education Conference—Expense of delegates .. 68 12 1 Less refund .. 1 0 0 Exhibition —Expenses .. ~ ... .. 65 7 0 6 0 0 Teachers Register—Expenses .. .. .. .. 216 Balance carried to General InCompassionate allowances .. .. .. .. 475 0 0 come and Expenditure Account 76,705 12 2 Public libraries—Subsidies .. .. .. .. 2,993 5 0 Teachers Superannuation Fund— Government subsidies under— £ s. d. Superannuation Act .. .. 43,000 0 0 Finance Act, 1925 .. .. 3,942 19 9 Additional appropriation .. .. 25,000 0 0 71,942 19 9 Visit of Dean Russell —Travelling-expenses .. .. 4 12 6 Cost of raising loans .. .. .. .. .. 655 2 3 £76,711 12 2 £76,711 12 2 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 .. .. .. .. 3,422 4 4 come and Expenditure Account 139,470 19 3 Education of the deaf .. .. .. .. .. 7,509310 Education of the feeble-minded .. .. .. 14,821 12 11 Child welfare .. .. .. .. .. 113,372 15 6 Stores Summary Account .. .. .. .. 345 2 8 £139,470 19 3 £139,470 19 3 Special Schools, &c. —General Administration. Expenditure. £ s. d. Income. £ s. d. To Expenditure, postage .. .. .. .. .. 916 11 9 By Balance carried to Child Welfare Head Office administration .. .. .. .. 9,342 411 —Non-institutional Account.. 10,258 16 8 £10,258 16 8 £10,258 16 8 Education of the Blind. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. .. 45 0 0 By Maintenance fees .. .. 545 12 10 Special instruction .. .. .. .. .. 15 0 0, Balance carried to General Income Maintenance of children in public institutions, &c. .. 526 13 5 1 and Expenditure Account .. 3,422 4 4 Travelling-expenses of children .. .. .. .. 22 11 2 Provision for bad debts .. .. .. .. 20 0 0 Grants for maintenance of Jubilee Institute .. .. 1,741 12 7 Interest on capital .. .. .. .. .. 1,597 0 0 j £3,967 17 2 £3,967 17 2
B.—l [PT. IV SUP. to 1928].
20
EDUCATION DEPARTMENT —continued. Income and Expenditure Account —continued. 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. 2,821 13 2 School for the Deaf — Sales of produce .. .. 3 1.7 8 Salaries of staff .. .. .. 6,288 9 7 Meals provided .. .. 13 1 0 Maintenance of children .. .. .. 2,223 15 6 Deduction for board, &c. .. 405 0 0 Maintenance of buildings .. .. 174 12 8 Balance carried to General Income 8,686 17 9 and Expenditure Account .. 7,509 310 Advertising .. .. .. .. .. 75 7 Travelling-expenses .. .. .. .. 301 12 4 Depreciation—Buildings, &e. .. .. .. 477 0 0 Provision for bad debts .. .. .. .. 100 0 0 Interest on capital .. .. .. .. 800 0 0 £10,752 15 8 £10,752 15 8 School for the Deaf. —Income from Bequests in the Hands of Public Trustee. (To be expended on recreations, &e., for inmates not usually provided by the Department from parliamentary vote.) Expenditure. £ s. d. Income. £ s. d. To Expenditure on recreations, &c. .. .. 43 4 4 By Balance of income in Post Office Savings-bank 155 14 10 Balance in hand, 31st March, 1928.. .. 224 16 6 Income from bequests .. .. .. 108 0 4 Interest on deposits in Post Office Savingsbank .. .. .. .. .. 458 £268 0 10 £268 0 10 Education and Training of the Feeble-minded. Expenditure. £ s. d. Income. £ s. d. To Balance (net cost) on— By Recoveries on account of travelling-expenses 41 18 0 Richmond School for Girls .. .. 4,196 3 5 Maintenance fees from parents, &c. .. .. 1,706 0 4 Otekaike Special School .. .. ..11,893 7 8 Balance carried to Special Schools Branch Head Office administration (non-institutional) 95 0 0 Summary of Income and Expenditure Ac-Travelling-expenses .. .. .. 274 19 I count.. .. .. .. .. 14,821 12 11 Postage .. .. .. .. 60 I 1 Provision for bad debts .. .. .. 50 0 0 £16,569 11 3 £16,569 11 3 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 .. .. .. .. 2,044 10 4 quarters provided .. .. .. 200 0 0 Maintenance of inmates and staff .. .. 1,412 811 Sales of produce .. .. .. .. 26 14 7 Repairs to buildings .. .. .. 98 17 4 Board of service inmates .. .. .. 7 18 7 Depreciation on buildings, &c. .. .. 296 0 0 Balance, carried to Education and Training of Interest on capital .. .. .. 439 0 0 Feeble-minded Income and Expenditure Account .. .. .. .. 4,196 3 5 £4,430 16 7 £4,430 16 7 Special Schools for Boys, Otekaike. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 320 0 0 By Sale of baskets, &e. .. .. .. 373 710 Salaries of staff .. .. .. .. 5,5130 4 Balance from Sawmill Account .. .. 52 6 0 Maintenance of inmates and staff .. .. 4,674 14 0 Boot repairs for staff, &c. .. .. .. 24 5 9 Repairs to buildings .. .. .. 513 12 8 Car-hire .. .. .. .. 17 8 6 Advertising .. .. .. .. 2 9 0 Boys' wages —Earm .. .. .. 267 10 0 Depreciation of buildings, &c. .. .. 982 0 0 Rent of garage .. .. .. .. 10 0 0 Interest on capital .. .. .. 1,677 0 0 Meals and board provided .. .. .. 63 18 6 Balance from Farm Account .. .. 64 8 3 Deductions from salaries of staff for board and quarters provided .. .. .. 980 0 0 Office expenses for farm and sawmill .. 65 0 0 Balance carried forward to Education and Training of Feeble-minded Income and Expenditure Account .. .. ..11,893 7 8 £13,747 4 3 £13,747 A 3
B.—l ITT. IV Sup. TO 19281.
21
EDUCATION DEPARTMENT—continued. Income and Expenditure Account—continued. Special School for Boys, Otekaike (Farm Account). Expenditure. Income. £ s. d. To Stocks on hand, Ist April, 1927— £ s. d. £ s. d. By Sales of produce (including issues to Otekaike Live-stock .. .. 662 6 0 institution) ..' .. .. .. 2,129 511 Farm-produce .. .. 1,279 2 0 Sawmill— 1,941 8 0 Horse-hire .. .. .. .. 10 0 0 Purchases of live-stock .. .. .. 226 14 4 Hire of traction-engine .. .. .. 45 0 0 Purchases of farm-produce.. .. .. 26 1 5 Stock on hand, 31st March, 1928 — Repairs to farm plant, buildings, &c. .. 181 10 3 Live-stock .. .. .. . • 830 10 0 Salaries and wages of staff employed on farm 825 0 0 Farm-produce, &e. .. .. .. 1,134 18 0 Purchase of seed, manures, &c. .. .. 117 0 11 Sundries .. .. .. .. 246 7 3 Depreciation on buildings .. .. .. 242 0 0 Balance carried down (gross profit) .. .. 343 11 9 £4,149 13 11 £4,149 13 11 £ s. d. £ s. d. To Head Office salaries and administration charges 30 0 0 By Balance brought down .. .. .. 343 .11 9 Otekaike Office salaries, &c. .. .. 50 0 0 Balance carried to Otekaike General Account 64 8 3 Interest on capital .. .. .. 328 0 0 £408 0 0 £408 0 0 Special School for Boys, Otekaike (Sawmill Account). Expenditure. £ s. d. Income. £ s. d. To Stock of timber on hand, Ist April, 1927 .. 380 0 0 By Sales (including issues to Otekaike institution) 623 0 7 Wages (including value of boys'labour) .. 594 6 0 Stock of sawn timber on hand, 31st March, 1928 711 0 0 Hire of traction-engine from farm .. .. 45 0 0 Royalty .. .. .. .. .. 96 0 0 Repairs, &c., to plant .. .. .. 78 8 7 Hauling .. .. .. .. .. 10 0 0 Depreciation on plant, &c. .. .. .. 21 0 0 Balance (gross profit) carried down .. .. 109 6 0 £1,334 0 7 £1,334 0 7 £ s. d. £ s. d. To Head Office administration charges .. .. 5 0 0 By Balance brought down .. .. .. 109 6 0 Office expenses of Otekaike .. .. 15 0 0 Interest on capital.. .. .. 37 0 0 Balance to Otekaike General Account .. 52 6 0 £109 6 0 £109 6 0 Child Welfare (Summary). Expenditure. £ s. d. Income. To Reserve for bad debts .. .. .. 7,500 0 0 By Fees recoverable from parents, Boys' Training-farm, Weraroa .. .. 8,375 2 5 &c. for maintenance of £ s. d. £ s. d. Girls' Home. Dunedin .. .. .. 2,477 2 8 children .. ..35,024 17 5 Receiving Home— Less refunds .. .. 283 0 0 Auckland .. .. .. .. 1,541 13 5 34,741 17 5 Hamilton .. .. .. .. 966 4 5 Balance transferred to Special Schools Income Wanganui .. .. .. .. 832 5 1 and Expenditure Account .. .. 113,372 15 6 Napier .. .. .. .. 755 3 1 • Wellington .. .. .. .. 2,129 13 10 Christchurch .. .. .. .. 1,868 10 9 Girls' Hostel, Wellington .. .. .. 771 4 0 Girls' Home, Burwood .. .. .. 2,761 4 6 Probation Home— Auckland .. .. .. .. 2,090 11 3 Wellington .. .. .. .. 1,132 8 4 Christchurch .. .. .. .. 1,364 9 7 Dunedin .. .. .. .. 1,186 10 4 Non-institutional .. .. .. 112,362 9 3 £148,114 12 11 £148,114 12 11 Boys' Training-farm, Weraroa. Expenditure. £ s. d. Income. £ s. d. To Head Office administration charges .. .. 140 0 0 By Deductions from salaries for board and quarters Salaries and wages of staff, &c. .. .. 2,825 3 2 provided— Maintenance of inmates and staff .. .. 2,927 9 9 Service inmates .. .. .. .. 100 10 I Maintenance of buildings, &c. .. .. 379 13 10 Staff .. .. .. .. .. 320 0 0 Telephones .. .. .. .. 16 0 0 Farm Account —Office work, &c. " .. 125 0 0 Depreciation on buildings, &c. .. .. 638 0 0 Balance carried to Child Welfare Income and Interest on capital .. .. .. 747 0 0 Expenditure Account .. .. .. 8,375 2 5 Balance (loss) from Farm Account .. .. 1,247 5 9 £8,920 12 6 £8,920 12 6
B.—l [PT. IV SUP. TO 1928].
22
EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Boys' Training-farm, Weraroh (Farm Account). Expenditure. £ s. d. £ s. d. Income. £ s. d. £ s. d. To Stocks, 31st March, 1927— By Stocks on hand, 31st March, 1928 — Live-stock .. .. 2,324 19 6 Live-stock .. .. 2,508 18 6 Farm-produce .. .. 1,311 15 0 Farm-produce .. .. 1,263 1 9 3,636 14 6 3,772 0 3 Purchase of live-stock .. .. .. 35S 5 6 Sale of produce, including issues to Weraroa Purchase of seeds and manures .. .. 478 2 0 Institution .. .. .. .. 2,767 17 9 Purchase of feed .. .. .. .. 204 13 7 Threshing, &c. .. .. .. .. 75 11 4 Kepairs to buildings, plant, &c. .. .. 380 14 0 Rent of farm cottage (staff).. .. .. 80 0 0 Salaries and wages of staff, &c. .. .. 884: 9 5 Sundries .. .. .. .. .. 242 16 1 Depreciation on buildings .. .. .. 407 0 0 Balance carried down .. .. .. 102 14 3 £6,695 9 4 £6,695 9 4 £ s. d. £ s. d. To Head Office administration charges .. .. 50 0 0 By Balance brought down .. .. .. 102 14 3 Weraroa Office charges .. .. .. 125 0 0 Balance carried forward to Weraroa Income and Interest on capital .. .. .. 1,175 0 0 Expenditure Account .. .. .. 1,247 5 9 £1,350 0 0 ' £1,350 0 0 Girls' Hume, Dunedin. Expenditure. £ s. d. Income. £ s. d. To Head Office administration charges .. .. 20 0 0 By Deduction from salaries of staff for board and Salaries and wages of staff .. .. .. 841 10 4 quarters provided .. .. .. 60 3 0 Maintenance of inmates and staff .. .. 1,127 18 1 I Rent of sand-pits .. .. .. 180 0 0 Maintenance of buildings, &c. .. .. 174 13 11 Balance carried to Child Welfare Income and Telephones .. .. .. .. 9 2 6 Expenditure Account .. .. .. 2,477 2 8 Depreciation on buildings, &c. .. .. 204 0 0 Interest on capital .. .. .. 340 0 0 £2,717 5 8 £2,717 5 8 Girls' Hostel, Wellington. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 15 0 0 By Board of inmates .. .. .. .. 182 14 2 Salaries of staff, &c. .. .. .. 405 1 9 Board of staff .. .. .. .. 120 0 0 Maintenance of buildings, &c. .. .. 392 13 1 Balance carried to Child Welfare Income and Repairs to buildings, &c. .. .. .. 92 18 4 Expenditure Account .. .. .. 771 4 0 Telephones .. .. .. .. 4 5 0 Interest on capital .. .. .. 108 0 0 Depreciation of buildings, &c. .. .. 56 0 0 £1,073 18 2 £1,073 18 2 ========= I ' Girls' Home, Burwood. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 60 0 0 By Sales of produce .. .. .. .. 612 9 Salaries of staff and inmates, &c. .. .. 950 17 9 Grazing .. .. .. .. .. 21 18 6 Maintenance of staff, &c. .. .. .. 823 310 Board of staff and inmates .. .. .. 315 0 0 Repairs to buildings, &c. .. .. .. 219 I 8 Balance carried to Child Welfare Income and Telephones .. .. .. ... 812 6 Expenditure Account .. .. .. 2,761 4 6 Interest on capital .. .. .. .. 77400 Depreciation on buildings, &c. .. .. 269 0 0 £3,104 15 9 | £3,104 15 9
23
B.—l [PT. IY SUP. TO 1928].
EDUCATION DEPARTMENT—continued. Income and Expenditure Account—continued.
Child Welfare —Non-institutional. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 7,622 411 By Recoveries from parents, &c., for £ s. d. Salaries of officers .. .. .. 14,275 17 11 travelling-expenses .. 572 18 9 Rent of offices, office requisites, &c. .. 1,948 7 3 Less refunds .. .. 210 13 0 Depreciation on office furniture, See. .. 104 0 0 362 5 9 Telephones .. .. .. .. 308 7 5 Earnings of boys placed at service (deceased Legal expenses .. .. .. .. 51 7 1 earnings forfeited) .. .. .. 60 11 3 Travelling-expenses of staff and children (in- Unclaimed money stolen by inmate .. 13 0 eluding depreciation on cars, &c.) .. 6,915 8 1 Balance carried to Child Welfare Income and Maintenance of children boarded Expenditure Account .. .. 112,362 9 3 out — £ s. d. Payments to foster-parents.. 72,700 12 7 Clothing, &o. .. .. 4,846 3 0 Post and Telegraph Department —Commission on payments .. .. 495 4 6 78,042 0 1 Maintenance of children in private industrial schools .. .. .. .. 1,256 16 3 Maintenance of children in other institutions 49 15 0 Interest on capital .. .. .. 579 0 0 Charges against service inmates remitted .. 317 18 2 Maintenance of service inmates .. .. 400 18 10 Transfer and removal expenses of staff, &c. .. 4 4 3 Postage .. .. .. .. 910 4 0 £112,786 9 3 £112,786 9 3 Stores Summary Account. Expenditure. Income. £ s. d. To Balance (loss) — £ s. d. By Factory Account .. .. .. .. 713 3 Wellington Central Store Account .. .. • 300 8 7 Balance (profit) carried to Special Schools SumAuckland Store Account .. .. .. 52 7 4 mary Account .. .. .. .. 345 2 8 £352 15 11 £352 15 11
Receiving Homes. Auckland. Hamilton. j Wanganui. Napier. j Wellington. 1 Ohriatchuich. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Head Office administration charges .. 45 0 0 30' 0 0 25 0 0 30 0 0 50 0 0 60 0 0 Salaries of staff, &c. .. .. .. 613 1 2 315 0 0 331 6 0 358 15 8 932 14 4 780 11 2 Maintenance of staff and inmates, &c. .. 593 8 10 464 9 6 244 14 10 254 19 5 756 6 9 798 10 3 Repairs to buildings, &c. .. .. 90 13 8 4 0 5 14 17 3 22 8 2 117 17 6 92 10 3 Telephones .. .. .. 7 12 6 5 10 0 5 10 0 663 5 13 9 689 Depreciation on buildings, &c... .. 127 0 0 84 0 0 140 0 0 64 0 0 216 0 0 119 0 0 Interest on capital .. .. .. 228 0 0 116 0 0 131 0 0 97 0 0 312 0 0 177 0 0 1,704 16 2 1,018 19 11 892 8 1 833 9 6 2,390 12 4 2,034 0 5 Income. By Deduction from salaries of staff for board 135 0 0 50 0 0 60 0 0 75 0 0 165 0 0 135 0 0 and quarters provided Board of service inmates .. .. 28 2 9 2 15 6 ' 0 3 0 3 6 5 1 18 6 30 9 8 Rent of buildings .. .. .. .. .. .. .. 94 0 0 Balance carried to Child Welfare Income 1,541 13 5 966 4 5 832 5 1 755 3 1 2,129 13 10 1,868 10 9 and Expenditure Account 1,704 16 2 1,018 19 11 892 8 1 833 9 6 2,390 12 4 2,034 0 5 Probation Homes. Auckland. ! Wellington. Christchurch. Dunedin. | Expenditure. j £ s. d. £ s. d. £ s. d. £ s. d. To Head Office administration charges .. ■ .. .. .. 40 0 0 20 0 0 30 0 0 20 0 0 Salaries of staff, &c. .. .. .. .. .. 767 13 4 396 1 1 453 11 10 456 2 8 Maintenance of staff and inmates, &c. .. .. .. j 614 3 0 465 19 11 370 6 1 439 14 1 Repairs to buildings, &e. .. .. .. .. .. i 42 10 2 107 11 6 170 17 2 80 3 7 Telephones .. .. .. .. .. .. j 8 5 0 8 12 6 8 8 9 7 10 0 Depreciation on buildings, &c. .. .. .. .. 1 283 0 0 87 0 0 157 0 0 81 0 0 Interest on capital .. .. .. .. .. 414 0 0 162 0 0 235 0 0 187 0 0 2,169 11 6 1,247 5 0 1,425 3 10 1,271 10 4 Income. By Deduction from salaries of staff for board and quarters provided 75 0 0 75 0 0 45 0 0 85 0 0 Board of service inmates .. .. .. .. .. 4 0 3 39 16 8 15 14 3 Balance carried to Child Welfare Income and Expenditure Account 2,090 11 3 1,132 8 4 1,364 9 7 1,186 10 4 2,169 11 6 1,247 5 0 1,425 3 10 1,271 10 4
B. —1 [PT. IV SUP. TO 19281.
24
EDUCATION DEPARTMENT—continued. Special Schools.—Stores. Central Store, Wellington. Training Account for the Year ended 31st March, 1928. Dr. £ s. d. Cr. £ s. d. To Stock, Ist April, 1927 .. .. .. 3,300 19 1 By Sales, including issues to institutions, <fec. .. 6,214 4 2 Purchases and issues from factory .. .. 4,960 0 9 Stock at 31st March, 1928 .. .. .. 2,573 12 1 Balance (gross profit) carried down .. .. 526 16 5 £8,787 16 3 £8,787 16 3 Profit and Loss Account. Dr. £ s. d. Cr. £ s. d. To Head Office administration charges .. .. 50 0 0 By Balance brought down .. .. .. 526 16 5 Salaries and wages.. .. .. .. 455 0 0 Balance (loss) carried to General Income and Rent .. .. .. .. .. 64 0 0 Expenditure Account .. .. . ■ 300 8 7 Outward freight .. .. .. .. 61 14 0 Fire insurance on stock .. .. .. 23 1 3 Sundries .. .. .. .. .. 11 16 0 Telephones .. .. .. .. 5 13 9 Depreciation on fittings, &c. .. .. 15 0 0 Interest on capital .. .. .. 141 0 0 £827 5 0 £827 5 0 Branch Stobe, Auckland. Trading Account for the Year ended 31st March, 1928. Dr. £ s. d. Cr. £ s. d. To Stock, Ist April, 1927 .. .. .. 623 1 1 By Issues to institutions, &e. .. .. .. 1,360 18 7 Purchases and transfers from Wellington stores 1,485 9 2 Stock at 31st March, 1928 .. .. .. 783 4 4 Balance (gross profit) carried down .. .. 35 12 8 £2,144 2 11 £2,144 2 II Profit and Loss Account. Dr. £ s. d. Cr. £ s. d. To Head Office administration charges .. .. 5 0 0 By Balance (gross profit) brought down .. .. 35 12 8 Salaries .. .. .. .. .. 30 0 0 Balance (loss) carried to Genera] Income and Rent .. .. .. .. .. 17 0 0 Expenditure Account .. .. .. 52 7 4 Depreciation on fittings, &c. .. .. 4 0 0 Interest on capital .. .. .. 32 0 0 £88 0 0 £88 0 0 Factory, Wellington. Trading Account for the Year ended 31st March, 1928. Dr. £ s. d. Cr. £ s. d. £ s. d. To Stocks of material and unfinished work at Ist i By Goods manufactured and issued .. .. 2,292 14 0 April, 1927 .. .. .. .. 174 17 9 Sale of rags .. .. .. .. 7 16 0 Issues from Central Store .. .. .. 1,753 2 1 Stock (material) at 31st March, 1928 Wages .. .. .. .. .. 711 9 6 —Part-manufactured goods .. 273 4 3 Balance (gross profit) carried down .. .. 144 2 9 Material .. .. .. 209 17 10 483 2 1 £2,783 12 1 | £2,783 12 1 Profit and Loss Account. Dr. £ s. d. Cr. £ s. d. To Light and power .. .. .. .. 18 13 3 By Balance (gross profit) brought down . . .. 144 2 9 Alterations, &c. .. .. .. 6 117 Repairs to plant, &c. .. .. .. 13 14 8 Sundries .. .. .. .. .. 4 10 0 Rent .. .. .. .. .. 30 0 0 Interest on capital .. .. .. 23 0 0 Depreciation on plant, &c. .. .. .. 25 0 0 Head Office administration charges .. .. 15 0 0 Balance (net profit) carried to Stores Summary Account .. .. .. .. 7 13 3 £144 2 9 £144 2 9
25
B. —1 TPT. IV SUP. TO 1928
EDUCATION DEPARTMENT—continued. Balance-sheet as at 31st March, 1928. Liabilities. £ s. d. Assets. £ s. d. Capital provided by Treasury at Ist April, 1927 3,418,630 7 6 National Development Account— Education Loans Account— £ s. d. Grants to Education Boards Loans raised .. .. 3,288,191 13 3 and other Boards for Inscribed stock .. .. 56,640 0 0 sites, buildings, equipTransferred from Consoli- • ment, &c., for— £ s. d. dated Fund .. .. 100,000 0 0 Elementary education .. 4,168,922 19 I 3,444,831 13 3 Kindergartens .. 4,462 3 10 Reserve for depreciation .. .. 34,795 110 Secondary .. .. 794,579 2 0 Boys and girls at service— Higher .. .. 618,070 17 11 Wages in hand of Depart- Technical .. .. 684,665 610 ment .. .. .. .. 86,472 10 9 Training .. .. 160,521 3 1 Sundry creditors .. .. .. 52,750 18 6 Education of the blind 38,000 0 0 Amounts paid to Department 6,469,221 12 9 in advance— Departmental assets — Education Gazette .. 34 2 4 ' Land .. .. .. 50,300 0 0 School Journal .. .. 215 8 1 Buildings .. .. 246,034 5 8 Gramophones .. .. 590 610 Hydro-electric service .. 1,269 17 4 Pianos .. .. .. 135 0 0 Water service .. .. 993 12 10 974 17 3 Furniture, fittings, &c. .. 21,808 6 3 School for the Deaf, Sumner— Farm and other plant, impleIncome from bequests for special purposes .. 224 16 6 ments, &c. .. .. 5,586 0 4 Capital Account—Bequests for special purposes 2,120 16 1 Motor cars and cycles .. 5,065 111 Stores Suspense Account .. .. .. 72 15 4 Typewriters and office apTreasury Adjustment Account .. .. 3,437,153 16 7 pliances .. .. 1,569 13 9 Library .. .. 392 18 1 333,019 16 2 Stocks of material on hand, 31st March, 1928 — School-books and requisites 1,654 15 7 General stores .. .. 11,416 13 0 Farm-produce .. .. 2,445 19 9 Live-stock .. .. 3,407 1 6 Pianos .. .. .. 145 7 0 19,069 16 10 Stores Deficiency Account .. .. .. 72 15 4 Amounts paid in advance .. .. .. 16 5 0 Sundry debtors — General .. .. 86,148 0 10 Less reserves .. .. 18,302 0 1 67,846 0 9 Government Departments 507 3 7 68,353 4 4 Official stamps on hand, 31st March, 1928 .. 27 0 10 Cash in Post Office Savings-bank—Sumner bequests .. .. .. .. 224 16 6 Cash in hands of Public Trustee — Sumner bequests .. .. .. .. 2,120 16 1 Cash in Post Office Savings-bank—Wages of boys and girls at service .. .. .. 86,472 10 9 Cash in Education Loans Account, 31st March, 1928 .. .. .. .. .. 57,714 8 9 Balance'—Excess of expenditure over income .. 3,461,714 10 3 £10,498,027 13 7 £10,498,027 13 7 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; (6) 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. A. Bell, for Director of Education. C. E. Crawford, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure, Trading, Profit and Loss Accounts, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —G. F. 0. Campbell, Controller and AuditorGeneral.
4—B. 1 [PT, IV SUP. to 1928].
B. —1 [PT. IV SUP. to 1928].
26
DEPARTMENT OE HEALTH. General Revenue Account for the Year ended 31st March, 1928. Dr. £ s. d. Cr. To Stores (general) on hand at Ist April, 1927 .. 841 11 5 By Income and Expenditure Accounts — £ s. d. Net profit on sera .. . . 480 1 4 Income and Expenditure Accounts (net Contributions by local bodies towards cost) — Health Inspection services .. 13,954 6 1 Bacteriological Laboratory service .. .. 7,655 7 4 Registration and other fees— Private hospital license £ s. d. Departmental institutions — fees .. .. 253 19 2 St. Helens Maternity Hospitals— £ s. d. District nursing fees .. 60 4 2 Auckland .. .. .. 9,448 8 4 Medical practitioners reGisborne .. .. .. 2,684 5 0 gistration fees .. 247 3 0 Wanganui .. .. .. 3,11811 4 Masseurs registration and Wellington .. .. .. 6,115 7 9 examination fees .. 76 6 0 Christchurch .. .. .. 3,513 5 10 Nurses and mid wives reDunedin .. .. .. 3,399 15 8 gistration and examInvercargill .. .. .. 2,916 14 3 ination fees .. 792 17 6 King George V Orthopaedic and Plumbers registration and General Hospital, Rotorua .. 20,948 18 11 examination fees .. 478 12 6 Queen Mary Hospital, Hanmer .. 12,972 4 6 1,909 2 4 Otaki Hospital .. . . 1,863 1 3 Law-costs recovered in proceedings .. 6 8 6 Infectious Diseases Hospital, Rotorua 949 0 3 Costs recovered on account of Auckland Pukeora Sanatorium for Consump- Hospital Board inquiry .. . . 120 1 3 tives, Waipukurau .. .. 8,442 3 7 Costs recovered on account of Auckland Otaki Sanatorium for Consumptives 2,157 4 4 Water Commission .. .. 149 8 5 Leper Hospital, Quail Island .. 204 12 6 Miscellaneous income .. . . 112 14 1 Kahukura Cottage Emergency Hos- Stores (general) on hand at 31st March, pital.. .. .. .. 14 17 6 1928 .. .. .. .. 904 15 10 Rotorua Cottage Hospital (closed) .. .. Balance carried down (being excess of Trentham Hospital (closed) .. 77 10 7 expenditure over income) .. 872,609 17 7 Te Waikato Sanatorium (closed) .. 47 19 8 78,874 1 3 Subsidies to Hospital Boards and separate institutions— On levies by local bodies for maintenance purposes .. .. 558,196 19 11 Voluntary contributions .. .. 34,512 15 8 Bequests .. .. .. 2,655 13 2 595,365 8 9 - Grants in aid of medical and social relief — Royal N.Z. Society for the Health of Women and Children, and Women's National Reserve .. .. 24,832 18 1 University of Otago (dental bursaries and assistance towards expenses of analytical and pathological laboratories) .. .. .. .. 4,022 6 11 Other grants in aid of medical and social relief .. .. .. 13,640 19 7 42,496 4 7 Carried forward .. .. .. £725,232 12 4 Carried forward .. .. £890,246 15 5
B.—l [PT. IV SUP. to 1928]
DEPARTMENT OF HEALTH—continued. General Revenue Account for the Year ended 31st March, 1928 —continued. Dr.—continued. Cr.—continued. £ s. d. £ s. d. Brought forward.. .. .. .. 725,232 12 4 Brought forward.. .. .. 890,246 15 5 Sundry small grants .. .. .. 1,011151 School hygiene .. .. .. .. 20,841 3 3 Dental hygiene .. .. .. .. 32,094 16 11 Maori hygiene .. .. .. .. 16,387 12 9 Maternal welfare —Ante-natal clinics .. .. 1,930 19 3 Health Act expenses— £ s. d. Board of Health expenses .. .. 34 5 0 Infectious diseases (expenses of preventive measures and in connection with outbreaks) .. .. .. 776 11 0 Fees for notification of infectious disease.. .. .. .. 920 4 0 Inspection of vessels (medical fees and launch-hire) .. .. .. 1,146 810 Quarantine expenses (maintenance of stations) .. .. 1,826 5 7 Other Health Act expenses .. 3,893 6 6 8,597 0 11 Social Hygiene Act (maintenance of V.D. clinics, payments for treatments, &c.) .. .. .. .. 260 18 7 Sale of Food and Drugs Act .. .. .. 770 3 5 Medical Practitioners Act (expenses of Medical Board, &c.) .. .. .. 205 8 10 Masseurs Registration Act (examination expenses) .. .. .. .. 83 18 4 Nurses and Midwives Registration Act (examination expenses) .. .. .. 608 11 9 Plumbers Registration Act (examination expenses) .. .. .. .. 723 4 4 Hospital treatment of immigrants .. .. 1,062 1 7 Transfer and maintenance of N. 2. lepers at Mokagai .. .. .. .. 854 14 6 Expenses of Special Medical Committee .. 47 17 5 Expenses of delegates attending overseas medical and health conferences .. 64 18 2 General administration — Salaries and temporary assistance .. 49 ,725 9 5 Travelling, transfer, and removal expenses .. .. .. .. 8,890 12 2 Office expenses (rent, telephone, postages, and telegrams, printing and stationery, &c.) .. .. .. 9,969 4 1 Bad debts (other than institutional) .. 3 5 0 Law-costs .. .. .. 69 7 0 Compassionate allowances to employees .. .. .. 755 10 0 Compensation for accidents .. 1,018 13 0 70,432 0 8 Assets handed over to North Canterbury Hospital Board free of cost .. .. 18 16 2 Depreciation on buildings and equipment, &c. (other than institutional) ' .. 4,804 12 10 Loss on realization of departmental motor-cars .. .. .. .. 270 18 8 Loss on realization of buildings at Quarantine Island .. .. ~ 3,942 8 8 £890,246 15 5 £890,246 15 5 £ s. d. £ s. d. To Balance brought down .. .. .. .. 872,609 17 7 By Balance after charging interest .. 876,639 10 7 Interest on capital (other than institutional) at 4£ per cent per annum .. .. .. .. 4,029 13 0 £876,639 10 7 £876,639 10 7
27
DEPARTMENT OF HEALTH—continued. BACTERIOLOGICAL LABORATORIES. Working Accounts, 1927—28.
: L | ! 1 ! | ! • ! ! I SERA. Trading Account for the Year ended 31st March, 1928. Dr. £ s. d. . Cr. £ s. d. To Stock on hand, 1st April, 1927 .. .. 2,027 11 10 j By Sales .. •• .. .. .. 7.418 111 Purchases .. .. .. .. 6,227 14 10 ! Stock, 31st March, 1928 .. .. .. 1,734 7 7 Gross profit .. .. .. .. 897 2 10 £9,152 9 6 j £9,152 9 6 Profit and Loss Account for the Year ended 31st March, 1928. Dr. £ s. d. < Cr. £ s. d. To Salaries .. .. .. .. • ■ 320 0 0 By Gross profit • • •. .. . . 897 2 10 Telephones .. .. .. • ■ 15 15 0 Rental .. .. .. .. .. 26 0 0 Postages .. .. .. .. .. 55 6 6 417 1 6 Net profit .. .. .. •. 480 1 4 £897 2 10 1 £897 2 10
B.—l [PT. IV SUP. TO 1928].
28
—— Auckland. Wellington. Dunedin. Whangarci. ! Hamilton. Gisborne. 1 Napier. Plymouth ! WaI1 g anui - 011 ■ I nver cargill. Total. - i | ; I I 1 i "I I I ! ! Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ 8. d. £ s. d. i £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Stock on hand, 1st .. .. 37 15 0 99 10 9 .. .. .. .. .. .. .. .. 137 5 9 March, 1927 Purchases and general 1 0 3 176 8 9 91 19 4 151 14 2 9 7 10 18 17 11 14 4 3 I 9 9 8 | .. 9 9 7 47 2 0 529 13 9 expenses Contributions to Hos- 1,500 0 0 1,500 0 0 .. .. .. 150 0 0 .. .. 100 0 0 25 0 0 200 0 0 .. 3,475 0 0 pital Boards Telephones .. ... .. 26 5 0 .. .. .. .. .. .. .. 7 10 0 33 15 0 Rental .. .. .. .. 43 0 0 . . .. .. .. .. .. .. .. .. 43 0 0 Salaries .. .. .. .. .. 1,965 17 7 422 16 6 .. 433 17 7 454 0 0 .. ! .. .. 320 17 2 j 3,597 8 10 I I Total debits .. j 1,501 0 3 1,500 0 0 283 8 9 2,157 7 8 574 10 8 159 7 10 452 15 6 468 4 3 j 109 9 8 ; 25 0 0 209 9 7 375 9 2 7,816 3 4 Or. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. j £ s. d. £ s... d. £ s. d. £ s. d. ; £ s. d. £ s. d. I £ s. d., i £ s. d. Bv Sales .. .. .. .. 74 6 11 25 2 4 .. .. .. .. .. .. .. ! 99 9 3 ' Stock on hand, 31st .. .. 30 1 3 31 5 6 .. .. .. .. j .. .. 61 6 9 March, 1928 Total credits .. .. . . 104 8 2 56 7 10 • • j • • •' '' • • ' ' .. • • 160 16 0 Net cost .. 1,501 0 3 1,500 0 0 179 0 7 2,100 19 10 574 10 8 159 7 10 j 452 15 6 468 4 3 j 109 9 8 25 0 0 209 9 7 375 9 2 j 7,655 7 4
B. —1 [PT. IV SUP. TO 1928].
DEPARTMENT OF HEALTH—continued. Institutional Income and Expenditure Accounts for the Year ended 31st March, 1928. St. Helens Maternity Hospitals.
29
I I F —— Auckland. Christchurch. Dunedin. I Gisborne. Invercargill. j Wanganui. Wellington. Totals. _ I I ' i Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Provisions .. .. .. .. .. 1,506 9 6: 835 10 10 453 16 11 457 4 3 525 11 5 492 0 3 1,383 17 8 5,654 10 10 Surgery and dispensary .. .. .. 371 18 7 95 7 4 115 17 11 98 13 10 149 6 2 213 5 5 333 12 7 1,378 1 10 Salaries and wages .. .. .. .. 2,985 10 9 1,676 15 10 1,534 9 9 1,113 19 1 1,038 3 1 1.091 0 4 2,118 1 1 11,557 19 11 Domestic .. .. .. .. .. 1,731 17 5 837 12 11 602 2 0 567 8 7 554 1] 4 705 6 1 1,545 11* 0 6,544 9 4 Establishment .. .. .. .. 705 6 10 221 3 2 138 15 0 85 13 4 249 17 7 406 12 6 447 12 6 2,255 0 11 Grounds .. .. .. .. .. 54 18 3 66 12 2 233 12 3 198 15 2 253 8 3 64 17 8 217 7 4 1,089 11 1 Miscellaneous maintenance .. .. .. 4112 .. 11 17 9 18 95 704 11 14 9 19 9 3 73 28 Miscellaneous expenditure .. .. .. 125 8 2 72 19 8 98 16 10 .. .. .. .. 297 4 8 Depreciation — Buildings.. .. .. .. .. 818 8 0 128 5 8 122 10 4 149 17 10 171 18 9 73 13 0 270 13 6 ; 1,735 7 1 Other improvements .. .. .. .. .. .. .. 2 14 3 1 16 3 4 18 0 986 Equipment .. .. .. .. 414 11 5 155 13 6 112 0 2 74 12 7 85 8 3 122 14 10 207 13 5 1,172 14 2 Bad debts written off .. .. .. .. 94 1 7 21 17 3 66 13 0 103 5 8 44 15 6 44 1 6 152 9 6 527 4 0 Administration .. .. .. .. 523 4 7 304 9 9 197 1 2 191 17 3 j 255 11 4 207 16 0 472 2 3 2,152 2 4 Maintenance, outdoor service .. .. .. 83 16 9 75 10 9 27 10 8 1 17 11 3 1 10 7 8 11 28 2 3 227 9 1 9,420 3 0 4,491 18 10 3,715 3 9 3,061 14 11 I 3,341 8 1 3,442 7 6 7,201 10 4 34,674 6 5 I . To Balance brought down .. .. .. 7,063 1 3 3,179 17 3 3,059 11 3 2,367 0 7 2,559 8 6 2,875 6 2 5,224 8 3 26,328 13 3 Interest on capital .. .. .. .. 2,385 7 1 333 8 7 340 4 5 317 4 5 357 5 9 243 5 2 890 19 6 4,867 14 11 I, 9,448 8 4 3,513 5 10 3,399 15 8 2,684 5 0 2,916 14 3 3,118 11 4 6,115 7 9 31,196 8 2 Income. By Fees receivable — Indoor .. .. .. .. .. 2,038 10 0 1,059 14 0 588 8 6 617 15 0 724 9 0 500 10 0 1,841 8 6 7,370 15 0 Outdoor .. .. .. .. .. 235 12 0 217 11 0 53 12 0 8 0 0 17 6 0 12 10 0 83 14 0 628 5 0 Babies .. .. .. .. .. 20 4 9 8 12 0 0 10 0 '26 2 8 0 11 5 "2 10 0 10 12 10 69 3 8 Miscellaneous income .. .. .. .. 62 15 0 26 4 7 13 2 0 42 16 8 39 13 2 51 11 4 41 6 9 277 9 6 Balance carried down.. .. .. .. 7,063 1 3 3,179 17 3 3,059 11 3 2,367 0 7 2,559 8 6 2,875 6 2 5,224 8 3 26,328 13 3 9,420 3 0 4,491 18 10 3,715 3 9 3,061 14 11 3,341 8 1 3,442 7 6 7,201 10 4 34,674 6 5 By Excess of expenditure over income after charging 9,448 8 4 3,513 5 10 3,399 15 8 2,684 5 0 2,916 14 3 3,118 11 4 6,115 7 9 31,196 8 2 interest on capital — — — 9,448 8 4 3,513 5 10 3 S 399 15 8 2,684 5 0 2,916 14 3 3,118 11 4 6,115 7 9 31,196 8 2
B.—l [PT. IV SUP. to 1928],
30
DEPARTMENT OF HEALTH—continued. Institutional Income and Expenditure Accounts for the Year ended 31st March, 1928—continued. Institutions other than St. helens Maternity Hospitals.
Te Waikato ! Trentham King George V Isolation Pukeora j Q RntniS ry otaki i (Iraki Hnsnitai Quail Island T . , a Sanatorium. | Hospital. Hospital. i Hospital. Sanatorium. j Hanmer' | Sanatorium. | ocal " Hospital. j Leper Hos P ita l- Tota l | '- ; i - j r j ; r Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. I £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. ToProvisions .. .. .. .. •• 4,108 7 2 80 16 8 4,830 10 9 6,454 1 6 I 2,142 15 5 349 5 10 .. .. 17,965 17 4 Surgery and dispensary .. • • • ■ 1,576 3 11 15 13 0 765 15 8 1,073 19 11 112 0 2 23 9 9 .. .. 3,567 2 5 Salaries and .. .. •• 14,211 5 10 329 6 5 10,292 8 7 13,879 19 9 3,285 2 6 1,086 2 2 .. .. 43,084 5 3 Domestic .. .. .. •• 4,868 19 11 158 3 9 4,648 8 10 5,573 13 2 1,322 15 8 336 12 5 .. .. 16,908 13 9 Establishment .. .. .. .. 3,059 18 10 .. 1,510 6 6 1,397 13 4 942 2 8 24 19 3 . . .. 6,935 0 7 Miscellaneous maintenance .. .. .. 71 18 8 .. 261 4 3 300 5 5 117 1 2 .. .. .. 750 9 6 Miscellaneous expenditure .. .. . . .. .. • • • ■ • • .. 6 .. .. 0 0 6 Grounds, vegetable gardener .. .. • - 37 10 0 190 9 3 72 1 2 .. 84 6 2 .. .. 384 6 7 Depreciation — Buildings .. .. .. •• 1,001 2 4 152 1 1 1,259 12 4 1,860 1 0 347 16 1 .. .. 62 6 11 4,682 19 9 Equipment .. .. .. •• 1,518 9 8 48 6 2 1,263 0 0 1,605 14 5 449 17 9 .. .. 27 0 10 4,912 8 10 Other improvements .. .. .. -■ 31 12 1 .. 135 9 6 828 17 2 64 14 1 .. .. .. 1,060 12 10 Bad debts written off .. .. 47 19 8 77 10 7 611 7 1 20 15 0 74 16 0 256 13 2 128 5 0 553 18 8 14 17 6 .. 1,786 2 8 Farm Account .. .. .. . . . • • • • • 17 4 3 23 19 10 .. .. .. .. 41 4 1 Poultry Farm Account .. .. . . .. • • • • 626 6 6 .. .. .. .. .. 626 6 6 Administration .. .. .. .. .. 1,593 16 3 71 19 9 1,386 8 5 1,561 9 10 806 9 1 53 19 10 .. .. 5,474 3 2 47 19 8 77 10 7 32,653 1 9 914 11 10 27,262 0 10 34,888 9 8 9,718 19 7 2,512 14 7 14 17 6 89 7 9 108,179 13 9 To Balance brought down .. .. 47 19 8 77 10 7 16,409 15 4 592 16 4 5,033 2 11 6,895 9 7 537 3 3 1,655 9 5 14 17 6 89 7 9 31,353 12 4 Ornamental grounds .. .. .. 1,072 14 7 .. 523 13 3 1,127 2 5 429 13 11 .. .. 3,153 4 2 Interest on capital .. .. .. .. 3,466 9 0 356 3 11 2,885 7 5 4,949 12 6 1,190 7 2 207 11 10 .. 115 4 9 13,170 16 7 47 19 8 77 10 7 20,948 18 11 949 0 3 8,442 3 7 12,972 4 6 2,157 4 4 1,863 13 14 17 6 204 12 6 47,677 13 1 Income. By Patients' fees — General in-patients .. .. .. .. 7,374 10 6 229 7 6 14,655 16 6 16,619 4 0 8,985 7 6 816 12 6 .. .. 48,680 18 6 Orthopaedic .. • • ■ ■ .. •. 5,554 40 .. .. .. .. .. .. .. 5,554 40 General out-patients .. .. .. .. 470 0 3 .. .. 496 18 0 .. .. .. .. 966 18 3 Ex-service •• •• •• 1,269 7 11 .. 6,837 16 6 9,856 5 3 .. .. .. .. 17,963 9 8 Examination of pensioners .. .. .. .. .. . . 50 0 0 0 15 6 .. .. .. .. 50 15 6 Miscellaneous — Income, rents, &c. .. ■■ .. .. 751 14 10 .. 658 9 11 963 9 0 170 18 1 40 12 8 .. .. 2,585 4 6 Sale of refuse .. • • • • ■ ■ • • 30 2 11 .. .. 6 10 9 .. .. .. .. 36 13 8 Meals .. .. ■ • • • • • 8 18 0 .. 7 17 0 • • .. . . ■. .. 16 15 0 Board and lodgings .. • ■ • • • • 5 13 9 .. 17 14 2 49 15 3 .. .. .. .. 73 3 2 Miscellaneous .. .. .. .. .. 778 14 3 92 8 0 1 3 10 0 2 4 0 0 1 .. .. .. 872 8 6 Farm Account .. .. .. • • • • • ■ • • .. • • 19 7 11 .. .. .. 19 7 11 Grounds, vegetable gardener .. .. •• •• .. •• 629 .. .. .. 629 Balance carried down .. .. 47 19 8 77 10 7 16,409 15 4 592 16 4 5,033 2 11 6,895 9 7 537 3 3 1,655 9 5 14 17 6 89 7 9 31,353 12 4 47 19 8 77 10 7 32,653 1 9 914 11 10 27,262 0 10 34,888 9 8 9,718 19 7 2,512 14 7 | 14 17 6 89 7 9 108,179 13 9 Excess of expenditure over income after 47 19 8 77 10 7 20,948 18 11 949 0 3 8,442 3 7 12,972 4 6 j 2,157 4 4 1,863 1 3 j 14 17 6 204 12 6 47,677 13 1 charging interest on capital — 47 19 8 77 10 7 20,948 18 11 949 0 3 8,442 3 7 12,972 4 6 2,157 4 4 1,863 1 3 14,17 6 204 12 6 47,677 13 1 I
B.—l [PT. IV Sup. TO 1928].
DEPARTMENT OF HEALTH—continued. INSTITUTIONAL FARMS AND VEGETABLE-GARDEN AND POULTRY SECTION. Working Accounts for the Year ended 31st March, 1928.
31
Pukeora Sanatorium. Queen Mary Hospital, Hanmer. Otaki Sanatorium. ' j Vegetable-garden Vegetable-garden Totale. Farm. Poultry Farm. Vegetable Garden. Farm. and Farm. and' Poultry Section. Poultry Section. I i I Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s* d. To Stock on hand, 1st April, 1927 — Live .. .. .. .. .. .. 930 8 8 516 9 6 .. 588 IS 6 32 6 1 255 11 6 48 I 9 2,372 1 7 Other .. .. .. .. .. .. 595 17 0 116 15 9 .. .. .. 334 4 0 33 16 10 1,080 13 7 Purchases — i Fodder .. .. .. .. .. .. 106 6 11 .. .. 511 10 8 .. 27 4 3 .. 645 1 10 Fowl-feed .. .. .. .. .. .. 533 11 4 .. .. 87 6 1 .. 104 8 9 725 6 2 Live-stock .. .. .. .. .. 431 18 9 1 0 0 .. 35 6 10 2 1 0 415 16 5 30 14 6 916 17 6 Seeds, &e. .. .. .. .. .. 179 5 1 .. 33 10 9 305 18 7 9 10 3 59 10 4 14 5 8 602 0 8 Repairs and renewals .. .. .. .. 200 15 7 46 0 9 3 8 8 187 3 3 6(5 8 3 49 17 3 19 11 4 576 5 1 Salaries and wages .. .. .. .. .. 941 19 8 257 16 8 406 17 3 643 9 8 324 16 8 729 1 11 330 2 2 3.634 4 0 Depreciation .. .. .. .. .. 171 6 8 100 0 9 4 11 5 103 19 10 5 18 6 28 9 6 10 12 10 424 19 6 Other expenses .. .. .. .. .. 48 19 4 30 0 6 .. 42 12 9 10 10 7 17 0 4 .. 149 3 6 Balance carried down .. .. .. .. 468 4 7 .. .. 115 3 8 .. 75 14 3 16 4 5 675 6 11 4,075 1 10 1,601 15 3 448 8 1 i 2,534 3 9 541 17 5 1,992 9 9 608 4 3 11,802 0 4 To Balance brought down .. .. .. .. .. I 492 14 1 187 14 5 \ .. 63 18 9 . . .. 744 7 3 Interest on capital . . .. .. .. .. 485 8 10 1 133 12 5 2 14 10 I 139 3 6 8 2 5 56 6 4 10 1 8 835 10 0 Balance (profit) .. .. .. .. .. .. j .. .. j .. .. 19 7 11 6 2 9 25 10 8 485 8 10 626 6 6 190 9 3 J 139 3 6 72 1 2 75 14 3 16 4 5 1,605 7 11 Or. ===== By Supplies to institution — Milk .. .. .. .. .. .. 1,273 14 3 •• .. 1,726 12 0 .. 868 4 0 .. 3,868 10 3 Meat .. .. .. .. .. 737 11 3 . • .. 7 2 8 .. 413 4 6 .. 1,157 18 5 Potatoes .. .. . . .. .. .. 66 5 8 • • .. 14 10 0 .. 27 11 6 .. 108 7 2 Eggs .. .. .. .. .. .. .. 673 19 8 .. .. 116 0 7 .. 1 f 790 0 3 f- 208 3 US 208 3 11 Poultry .. .. .. .. .. . . .. 39 19 9 . . .. 46 6 6 .. J I 86 6 3 Vegetables .. .. .. .. .. .. .. .. 251 15 8 .. 235 3 9 .. 200 5 9 687 5 2 Sale of skins, .wool, &c. .. .. .. .. 136 13 2 •• .. .. .. 127 0 3 .. 263 13 5 Sale of live-stock .. .. .. .. .. 265 17 6 36 19 0 .. 28 0 0 .. 16 7 11 5 6 3 352 10 8 Other sales .. .. .. .. .. .. 82 16 2 117 19 11 8 18 0 I .. •• 30 2 7 17 16 3 257 12 11 Stock on hand, 31st March, 1928 — Live .. .. .. .. .. .. 707 19 2 191 10 0 .. 648 9 8 40 16 4 265 15 0 68 15 0 1.923 5 2 Other .. .. .. .. .. .. 804 4 8 48 12 10 .. 109 9 5 39 11 6 244 4 0 107 17 1 1,353 19 6 Balance carried down .. .. .. . . .. 492 14 1 187 14 5 .. 63 18 9 .. .. 744 7 3 i 4,075 1 10 ! 1,601 15 3 448 8 1 t 2,534 3 9 541 17 5 1,992 9 9 608 4 3 11,802 0 4 By Balance brought down .. .. .. .. 46S 4 7 .. .. 115 3 8 .. 75 14 3 16 4 5 1 675 6 11 Balance (loss) .. .. .. .. .. 17 4 3 j 626 6 6 190 9 3 23 19 10 72 1 2 .. | .. 930 1 0 485 8 10 626 6 6 190 9 3 139 3 6 72 1 2 75 14 3 1 16 4 5 1,605 7 11 : I __l
B. —1 [PT. TV SUP. TO 1928],
32
DEPARTMENT OF HEALTH- continued. Balance-sheet as at 31st March, 1928. Liabilities. £ s. d. Assets. Capital Account .. .. .. .. 500,738 4 0 National Development Expenditure Account— £ s. d. Institutional fees paid in advance .. .. 489 0 0 Capital subsidies payable to Hospital Boards, Institutional fees, Suspense Account .. .. 2,806 4 0 1927-28 .. .. .. .. 80,012 15 9 Sundry creditors .. .. .. .. 39,528 10 1 Land — £ a. d. Reserve for depreciation— £ s. d. Institutions .. .. 53,755 14 0 Institutions .. .. 62,212 15 5 Quarantine stations. &c. .. 2,266 0 0 Other .. .. .. 23,537 6 10 85,750 2 3 56,021 14 0 Treasury Adjustment Account .. .. 852,682 18 0 Less book value in Suspense prior to writing off .. 66 0 0 55,955 14 0 Buildings — Institutions .. .. 235,649 2 3 Quarantine stations, &c. .. 48,375 3 6 284,024 5 9 Less book value in Suspense prior to writing off .. 6,094 10 11 • 277,929 14 10 Other improvements— Institutions .. 29,345 1 8 Quarantine stations.. .. 2,852 19 5 32,198 1 1 Plant and machinery at institutions .. .. .. 10,189 19 9 Less book value in Suspense prior to writing off .. 10 5 0 10,179 14 9 Furniture, fittings, and equipment — Institutions .. .. 56,303 2 9 Other .. .. .. 24,091 11 3 80,394 14 0 Less book value in Suspense prior to writing off .. 872 8 11 79,522 5 1 Mechanical office appliances .. 1, 294 3 0 Less book value in Suspense prior to writing off .. 20 0 0 1,274 3 0 Motor cars, ambulances, lorries, and cycles— Institutions .. .. 4,061 18 6 Other .. .. .. 7,066 510 11,128 4 4 Less book value in Suspense prior to writing off .. 385 6 10 10,742 17 6 Push-bicycles .. .. 271 12 3 Less book value in Suspense prior to writing off .. 6 0 0 265 12 3 Live-stock and consumable farm stores at institutions .. 2,404 4 9 Less written off Suspense .. 92 3 6 2,312 1 3 Libraries (other than institutional) .. 677 0 11 Stores in hand— At institutions .. .. 18,229 13 0 Sera, vaccine, and laboratory stores .. .. .. 1,808 2 7 Drugs, disinfectants, &c., other than institutional.. .. 7,358 13 5 27,396 9 0 Less book value in Suspense prior to writing off .. 345 13 2 27,050 15 10 Cash in transit .. . . . . 148 15 8 Sundry debtors — Institutional .. .. 25,214 1 4 Other .. .. .. 4,188 6 2 29,402 7 6 Less bad debts and allowances in Suspense .. . 2,316 11 8 • 27,085 15 10 General Revenue Account —Excess of expenditure over income .. .. .. 876,639 10 7 £1,481,994 18 4 £1,481,994 18 4 Note.—The accounts include the following charges for which the Department possesses no parliamentary appropriation : (a) Rent assessed by Public Works Department; (6) interest at 4| per cent, on capital as at Ist April, 1927. E. Killick, Secretary. W. T. Findlay, A.R.A.N.Z., Accountant. I hereby certify that the various Income and Expenditure Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as discksed thereby, subject to the above departmental notes. —G. F. C. Campbell, Controller and Auditor-General,
B. —1 [PT. IV SUP. to 1928].
33
IMMIGRATION DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1928. Expenditure. Income. £ s. d. To Administration expenses— By Cables prepaid .. .. .. .. 1,580 12 3 Salaries— £ s. d. £ s. d. Exchange ~ .. .. .. 0 7 8 New Zealand .. .. 4,569 12 0 Excess of expenditure over income, carried down 76,483 5 2 London .. .. .. 7,500 0 0 Temporary assistance .. 507 5 0 12,576 17 0 Office expenses .. .. 2,935 17 10 Supervision of domestics .. 2,402 1 7 Supervision of public-school boys 603 14 5 Rent .. .. . 1,468 0 0 19,986 10 10 Grants, &c., to immigrants .. .. 992 10 10 Passage-money paid .. .. 140,310 9 6 Less contributions by— £ s. d. Immigrants 31,345 14 6 Imperial Government 54,191 7 6 85,537 2 0 54,773 7 6 Passage-money (undesirables) .. .. 536 5 7 Cost of cables .. .. .. .. 1,653 1 11 Exchange .. .. . . .. 13 7 Depreciation .. .. .. .. 77 6 6 Loans of passage-money written off .. .. 43 18 4 £78,064 5 1 £78,064 5 1 £ s. d. £ s. d. To Balance brought down .. .. .. 76,483 5 2 By Recoveries of expenditure on account of preInterest on capital .. .. ~ 43 3 5 vious years —New Zealand Government contributions .. .. .. .. 3,569 18 6 Excess of expenditure over income after charging interest .. .. .. .. 72,956 10 1 £76,526 8 7 £76,526 8 7 Note. —Interest at 4 \ per cent, on capital as at Ist April, 1927, has been included in the account although the Department possesses no parliamentary appropriation. Balance-sheet as at 31st March, 1928. Liabilities. Assets. £ s. d. £ s. d. National Development Account— £ s. d. Capital as at Ist April, 1927 .. .. 959 7 5 Excess of expenditure over income, 1927-28 .. 72,956 10 1 Passage-money deposited on behalf Add additional ascertained expenditure for years of immigrants .. .. 7,715 8 0 .. 1913-22 .. .. .. .. 10 0 0 Cable fees paid in advance on behalf of immigrants.. .. .. 12 0 0 72,966 10 1 Amounts deposited as gratuities for Furniture and fittings .. .. .. 984 11 2 matrons, &c. .. .. .. 11 7 6 Stock of stationery .. .. .. .. 230 12 10 7,738 15 6 Stock of blankets . . .. .. .. 2 9 0 Imperial Government — "Loans of passage-money to immigrants.. .. 2,136 9 3 Loans of passage-money to New Zealand Go- Cash in Deposit Account — £ s. d. vernment .. .. .. .. 609 16 3 Emigrants' deposits .. .. 665 17 3 Loans to immigrants recovered but not paid .. 619 9 1 Remittances to immigrants .. 139 10 0 Contributions of passage-money recovered but 805 7 3 not paid .. .. .. .. 2,276 1 7 Sundry debtors .. .. .. .. 292 17 5 Contributions of passage-money recovered and Official stamps .. .. .. .. 16 1 7 held in Suspense.. .. .. .. 946 15 8 Recoveries on behalf of Commonwealth Migration Department (Australia) .. .. .. 30 0 0 Emigrants' deposits (amounts deposited with High Commissioner for repayment in New Zealand .. 665 17 3 Remittances to immigrants (amounts deposited in New Zealand for payment in England) .. 139 10 0 Sundry creditors .. .. .. .. 1,095 0 1 Depreciation Reserve .. .. .. 418 0 2 Bad Debts Reserve .. .. .. .. 50 0 0 Treasury Adjustment Account .. .. 61,886 5 7 £77,434 18 7 £77,434 18 7 H. D. Thomson, Under-Secretary. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes.—J. H. Fowler, Deputy Controller and Auditor-General.
s—B.5 —B. 1 [PT. IV SUP. TO 1928'.
B. —1 [PT. IV SUP. TO 1928],
34
LAND AND INCOME TAX DEPARTMENT. Income and Expenditure Account fob the Yeae ended 31st March.. 1928. Expenditure. £ s. d. Income. £ s. d. To Advertising books, &c. .. .. 535 19 9 By Land-tax Account .. .. .. 1,134,918 15 3 Gas and lighting .. .. .. 21 15 2 Income-tax Account .. .. .. 3,243,845 11 7 Law-costs .. .. .. .. 1,270 4 3 Interest and dividends .. .. .. 279 5 0 Office requisites (including printing and Recoveries on account of expenditure of stationery) .. .. .. .. 2,779 8 4 previous years .. .. .. 4 5 0 Postages and telegrams .. .. 2,094 8 4 Rent.. .. .. .. .. 2,301 0 0 Repairs and renewals .. .. .. 330 5 5 Salaries .. .. .. .. 39,10(1 3 3 Services rendered by other Departments— Customs Department, collecting deposits 200 0 0 Post and Telegraph Department, receiving payment of tax .. .. .. 1,755 13 6 Public Works Department, cleaning and removal of rubbish .. .. 321510 Telephone services .. .. .. 157 0 2 Travelling allowances and expenses .. 1,147 0 10 Valuation Department, contributions to .. 11,469 14 0 Sundry items of expenditure .. .. 116 4 Permanent charges (special Acts) —Payment of interest under section 134, Land and Income Tax Act, 1923 .. .. 3,405 1 3 66,617 16 5 Depreciation on office furniture, fittings, mechanical appliances, and library .. 581 13 11 Refund of absentee land-tax to William L. M. Dearsley, authorized by Cabinet .. 60 6 2 Remission of land-tax due by Thomas Seccombe, authorized by Cabinet .. 366 19 9 Balance carried down .. .. .. 4,311,421 0 7 £4,379,047 16 10 £4,379,047 16 10 £ s. d. £ s. d. To Interest on capital .. .. .. 288 14 7I By Balance brought down .. .. 4,311,421 0 7 Excess of revenue over expenditure .. 4,311,132 6 0 £4,311,421 0 7 £4,311,421 0 7 (Percentage cost of collection, 1-463.) Note. —The above accounts include assessed rent (£2,222) and interest on capital for which parliamentary appropriation has not been obtained. Balance-sheet as at 31st March, 1928. Liabilities. Assets. £ s. d. £ s. d. £ s. d. Capital .. .. .. .. .. 6,416 5 1 Office furniture and fittings .. 4,352 14 10 Sundry creditors— £ s. d. Additions during year .. 16 5 2 Outstanding expenses .. 12,861 2 8 1 4,369 0 0 Land-tax* .. .. 3,812 14 2 Library .. .. .. 239 6 9 Income-tax* .. .. 25.980 11 2 j Additions during year .. 15 14 0 42,654 8 0 255 .0 9 Depreciation Reserve .. .. .. 3,227 311 Office appliances .. .. 1,824 3 6 Suspense Account for default assessments, &c>.. 150,000 0 0 Additions during year .. 26 15 0 Excess of revenue over expenditure .. 4,311,132 6 0 1,850 18 6 6,474 19 3 Forms and stationery .. .. 1,037 11 1 Official stamps .. .. . . 1 12 0 Cash in transit .. .. .. 15 2 8 Sundry debtors— Land-tax .. .. 91,016 10 1 Income-tax .. .. 317,603 2 6 Law-costs .. .. 427 4 7 409,046 17 2 Sundry debtor—Defence Department .. 14 0 I Treasury Adjustment Account .. .. 4,081,332 4 3 | Cash in hand, Post Office, 31st March, 1928 .. 15,520 12 7 £4,513,430 3 0 | £4,513,430 3 0 ========= | ======= Contingent liability in respect of bills discounted by Bank of New Zealand, £25 : 854 Bs. 6d. * Includes amounts paid in advance and overpayments subject to adjustment. E. J. R. Cumming, E.1.A.N.Z., 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.
35
B.—l [PT. IV Sup. TO 1928],
LANDS AND SURVEY DEPARTMENT. MINING DISTRICT LAND OCCUPATION LEASES. Revenue Account fob the Year ended 31st March, 1928. Dr. £ s. d. Gr. £ s . d. To Remissions of rent .. .. .. 105 2 3 By Accrued rents .. .. .. .. 1,749 4 6 Irrecoverable rent .. .. .. .. 17 3 Balance carried down .. .. .. 1,642 15 0 £1,749 4 6 £1,749 4 6 £ s. d. £ g. d. To Disbursements of residue as at Ist April, 1927, By Balance brought down .. .. .. 1,642 15 0 in terms of section 317 (3), Land Act, 1924— Balance brought down from previous year .. 1,721 18 II Proportion due to territorial revenue .. 887 111 Proportion due to local bodies .. .. 887 1 7 Balance carried forward .. .. .. 1,590 10 5 £3,364 13 11 £3,364 13 11 ' THERMAL SPRINGS DISTRICT ACCOUNT. Revenue Account for the Year ended 31st March, 1928. Dr. £ s. d. Gr. £ s. d. To Balance carried down .. .. 1,835 1 2 By Accrued rents .. .. .. 1,835 1 2 To Accumulated rents transferred to Consolidated £ s. d. £ s. d. Fund .. .. .. .. 8,309 6 7 By Balance brought down .. .. 1,835 1 2 Proportion of rents disbursed — .. Balance from previous year .. .. 8,312 2 3 Rotorua Borough Council .. .. 1,101 16 6 Wairaki Maori Land Board .. .. 24 17 9 Administration expenses .. .. .. 89 16 0 Irrecoverable rents .. .. .. 116 3 Adjustment on account previous years .. 15 17 10 Balance carried forward .. .. .. 594 2J 6 £10,147 3 5 £10,147 3 5 AUCKLAND MUSEUM ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1928. Receipts. Payments. To Balance —Cash in Local Bodies' Deposit By Payments to Auckland Museum Trustees Accounts of the Receivers of Land under Section 4, Auckland Museum Revenue at North Auckland and Endowment Act, 1882— £ s. d. £ s. d. Auckland on Ist April, 1927— £ s. d. £ s. d. Sales of land .. .. .. 30 911 On Account sales of land .. 27 13 0 Rents, &c. .. .. 72 9 6 On account rents, &c. .. .. 39 8 7 102 19 5 67 1 7 Administration expenses .. .. .. 14 4 Sales of land .. .. .. .. 165 1 3 Balance—Cash in Local Bodies' Deposit Principal instalments on sales of land .. .. 38 811 Accounts of Receivers of Land ReveRents and interest .. .. .. .. 77 8 5 nue at North Auckland and Auckland— On account sales of land .. 200 13 3 On account rents, &e. .. 43 3 2 243 16 5 £348 0 2 £348 0 2 Revenue Account for the Year ended 31st March, 1928. Dr. £ S. d. Gr. £ s. d. To Administration expenses .. .. .. 313 5 By Balance brought forward from previous year .. 59 0 6 Payments to Auckland Museum Trustees of rents Accrued rents and interest .. .. .. 75 5 5 and interest as per section 4, Auckland Museum Endowment Act, 1882 .. .. .. 72 9 6 Balance carried forward .. .. .. 58 3 0 £134 5 11 £134 5 .11 Balance-sheet as at 31st March, 1928. Liabilities. £ s. d. Assets. £ s. d. Auckland Museum Trustees —Value of land en- Land .. .. .. .. .. 1,177 12 6 dowed under Auckland Museum Endowment Sundry debtors for sales of land (not yet payable).. 239 2 0 Act, 1882 .. .. .. •• 10,000 0 0 Sundry debtors for rent .. .. .. 12 1 5 Less payments to trustees in respect of sales of Interest accrued but not due .. .. .. 610 0 land .. .. .. .. .. 8,297 16 I Sundry debtors —Public Account .. .. 84 16 2 Cash in Local Bodies' Deposit Accounts 1,702 311 of Receivers of Land Revenue — £ s. d. Consolidated Fund, for administration expenses .. 2 9 1 North Auckland .. .. .. 29 12 7 Rents charged in advance .. .. .. 12 6 Auckland .. .. .. 214 3 10 Revenue Account .. .. .. .. 58 3 0 243 16 5 £1,763 18 6 £1,763 18 6 J. B. Thompson, Under-Secretary for Lands. J. H. O'Donnell, Controller of Accounts. I hereby certify that the Receipts and Payments and Revenue Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —G. E. C. Campbell, Controller and Auditor-General.
B. —1 TPT. IV SUP. TO 19281.
36
LANDS AND SURVEY DEPARTMENT —continued. BUTT VALLEY LANDS SETTLEMENT ACCOUNT. Trading Account from Inception of Hutt Valley Lands Settlement Act, 1925, to 31st March .1928. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Purchase of land .. .. 173,252 17 1 By Sales of land for cash and on Incidental expenses .. 6,249 4 7 deferred payments .. 208,219 10 10 Cost of subdivision, street- Land taken for railway-line , formation, and expenses in and workshops .. .. 58,431 16 2 preparing land for sale .. 116,053 9 11 266,651 7 0 295,555 11 7 Land on hand at 31st March, 1928, plus Balance, transferred to Profit expenses of subdivision, roading, &c. .. 124,452 0 0 and Loss Account .. .. 95,547 15 5 £391,103 7 0 £391,103 7 0 Profit and Loss Account from Inception of Hutt Valley Lands Settlement Act, 1925, to 31st March, 1928. Dr. £ s. d. 1 Cr. £ s. d. To Administration expenses .. .. .. 5,452 13 9 By Balance transferred from Trading Account.. 95,547 15 5 Interest on capital provided out of the Lands Interest on sales of land .. .. .. 8,398 15 7 for Settlement Account .. .. 26,773 19 2 Rents .. .. .. .. .. 4,979 0 5 Interest on capital provided out of the Rail- Forfeited deposits .. .. .. 5 0 0 ways Improvement Authorization Account 1,014 14 1 i Interest on surplus funds transferred under Balance—Net profit to 31st March, 1928 .. 76,940 18 5 section 40, Public Revenues Act, 1926 .. 410 11 4 Interest on investments .. .. .. 841 2 8 £110,182 5 5 £110,182 5 5 Balance-sheet as at 31st March, 1928. Liabilities. Assets. £ s. d Land for Settlements Account— Land on hand at 31st March, 1928 .. .. 124,452 0 0 Moneys provided for— £ s. d. £ s. d. Railways Improvement Authorization Account — Purchase of land .. .. 161,592 17 1 Balance unpaid on area taken for workshops, &c. 26,389 8 0 Incidental expenses .. 6,249 4 7 Amount due from Education Department for sec-Street-formation, &c. .. 116,053 9 11 tions taken for school-sites.. .. .. 7,130 0 0 283,895 11 7 Sundry debtors for — £ s. d. Railways Improvement Authorization Act 1914 Sales of land (not yet payable) 115,111 17 11 Account —Purchase of land .. .. .. 11,660 0 0 Principal instalments on sales 152 10 3 Interest on sales .. .. 1,093 8 4 295,555 11 7 Rents .. .. .. 598 2 3 Less repayments under section 116,955 18 9 11 (2). Hutt Valley Lands Interest accrued but not payable at 31st March, Settlement Act, 1925— £ s. d. 1928 .. . . .. .. .. 327 18 1 Land for Settlements Account 95,366 11 5 Cash in the Public Account .. .. .. 23,833 710 Railways Improvement Authorization Act 1914 Account .. .. 11,660 0 0 107,026 11 5 188,529 0 2 Land for Settlements Account—lnterest on capital provided for purchase of land, &c. .. 26,773 19 2 Railways Improvement Authorization Act 1914 Account —Interest on cost'of land .. .. 1,014 14 1 Consolidated Fund —For administration expenses 5,452 13 9 Instalments paid in advance .. .. 377 7 1 Profit and Loss Account—Balance carried forward 76,940 18 5 £299,088 12 8 £299,088 12 8 J. B. Thompson, Under-Secretary for Lands. J. H. O'Donnell, Controller of Accounts. I hereby certify that the Profit and Loss Account and Balance-sheet have been duly examined and compared with, the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —G. F. C. Campbell, Controller and Auditor-General.
37
B. —1 [PT. T V Sup. TO 1928].
LANDS AND SURVEY DEPARTMENT—continued. PRIMARY-EDUCATION ENDOWMENT DEPOSITS ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1928. Receipts. £ s. d. To Balance in Deposits Account at Ist April, 1927 9,051 011 Payments. £ s. d. Rents under section 4, Education Reserves By Payments for primary-education purposes .. 114,966 11 11 Amendment Act, 1924 .. .. .. 120,991 0 5 Administration expenses .. .. .. 5,975 0 9 Sales under section 4, Education Reserves Survey costs, &c. .. .. .. 184 8 0 Amendment Act, 1924 .. .. .. 7,101 16 11 Maintenance and repairs .. .. .. 323 11 3 Interest on cash and investments held by Refunds of revenue .. .. .. 708 9 8 Public Trustee .. .. .. 1,167 1 2 Balance in Deposits Account, 31st March, 1928 16,152 17 10 £138,310 19 5 £138,310 19 5 Revenue Account for the Year ended 31st March, 1928. Dr. £ s. d. Cr. £ s. d. To Loan repayments (principal and interest) By Accrued rents, &c. .. .. .. 119,959 4 2 under section 47, Land for Settlements Act, Interest on cash and investments held by 1925 .. .. .. .. 286 9 11 Public Trustee .. .. .. 1,171 5 8 Interest under section 20, Discharged Soldiers Balance from previous year .. .. 3,123 5 6 Settlement Amendment Act, 1923 .. 23 7 7 Balance .. .. • • • • 323 13 1 Irrecoverable rents .. .. .. 862 14 7 Administration expenses .. .. .. 6,053 17 2 Survey costs .. .. .. .. ]77 1 0 Maintenance and repairs .. .. .. 254 0 5 Remissions of rent .. .. .. 160 6 4 Remissions and reductions of rent under the Deteriorated Lands Act, 1925 .. .. 963 2 4 Remissions and reductions of rent granted consequent upon determinations of Dominion Revaluation Board under Discharged Soldiers Settlement Amendment Act, 1913 .. .. .. .. 829 17 2 Payments for primary-education purposes .. 114,966 11 11 £124,577 8 5 £124,577 8 5 Balance sheet as at -31st March, 1928. Liabilities. £ s. d. Assets. Capital, including loading for roads, &c. .. 2,425,170 8 6 Endowment lands — £ s. d. £ s. d. Discharged Soldiers Settlement Account (merged Leased .. .. 2,306,648 4 5 interests under section 20, Discharged Soldiers Unleased .. .. 75,965 2 6 Settlement Amendment Act, 1923) .. 456 10 5 • 2,382,613 6 11 Sundry creditors, miscellaneous .. .. 47 19 10 Unpaid purchase price (not yet payable)— Principal instalments under section 20, Dis- Land .. .. .. .. .. 676 13 4 charged Soldiers Settlement Amendment Act, Buildings .. .. .. .. 5,076 12 7 1923 .. .. .. .. . . 19 0 4 Sundry debtors for— £ s. d. Interest under section 20, Discharged Soldiers Rents .. .. .. 17,160 51 Settlement Amendment Act, 1923 .. .. 28 10 2 Less reserve for irrecoverPayments in advance— able rents .. .. 200 0 0 Rents, &o. .. .. .. .. 2,269 18 4 16,960 5 1 Buildings, principal instalments .. .. 0 9 6 Royalties .. .. .. .. 1395 Sales .. .. .. .. .. 84 10 0 Principal instalments on buildings .. .. 44 6 10 Rents, &c., charged in advance .. .. 22,916 12 10 Principal instalments for sales .. .. 10 0 0 Writings off in Suspense .. .. .. 558 15 6 Miscellaneous .. .. .. .. 15 10 4 Interest on cash and investments .. .. 26 15 0 Postponed rent .. .. .. .. 7,189 9 0 Interest accrued but not due on investments .. 18 5 5 Losses in Suspense.. .. .. .. 558 15 6 Revenue Account —Balance.. .. .. 323 13 1 Investments held by Public Trustee .. .. 2,050 0 0 Cash held by Public Trustee .. .. 19,822 15 1 Cash in Public Account .. .. .. 16,152 17 10 £2,451,552 15 5 £2,451,552 15 5 J. B. Thompson, Under-Secretary for Lands. 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. The following comment is appended. The Capital Account includes the total amount for which the land was loaded for roading, &c., whereas the unexpended portion (if any) and liability to the Opening-up Crown Lands Account should be shown separately.—G. P. C. Campbell, Controller and Auditor-General.
B.—l [PT. IV SUP. TO 1928],
38
LANDS AND SURVEY DEPARTMENT —continued. SECONDARY-EDUCATION ENDOWMENT DEPOSITS ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1928. Receipts. £ s. d. Payments. £ s. d. To Balance in Deposit Account, Ist April, 1927 .. 4,414 9 0 By Payments to secondary schools .. .. 8,280 3 7 Rents under section 4, Education Reserves Reimbursement to Consolidated Fund of Amendment Act, 1924 .. .. .. .11,033 12 4 amount paid as compensation for improveInterest on investments held by Public Trustee 41 15 9 ments under section 3, Education Reserves Amendment Act, 1913 .. .. .. 1,843 10 4 Interest on payments from the Consolidated Fund under section 3, Education Reserves Amendment Act, 1924 .. .. .. 292 18 1 Administration expenses .. .. .. 556 16 4 Survey costs, &c. .. .. .. 46 12 6 Maintenance and repairs .. .. .. 31 6 1 Refunds of revenue .. .. .. 36 16 1 Balance in Deposit Account, 31st March, 1928.. 4,401 14 1 £15,489 17 1 £15,489 17 1 Revenue Account for the Year ended 31st March, 1928. Dr. £ s. d. Cr. £ s. d. To Loan repayments (principal and interest) under By Accrued rent .. .. .. .. 11,316 5 9 section 47, Land for Settlements Act, 1925.. 328 17 10 Interest on cash held by Public Trustee .. 41 15 9 Survey costs, insurance premiums, &c. .. 74 15 7 Balance from previous year .. .. 2,668 10 1 Administration expenses .. .. .. 554 8 1 Interest on payments from the Consolidated Fund under section 3, Education Reserves Amendment Act, 1924 .. .. .. 46 19 1 Irrecoverable rents .. .. .. 56 8 2 Remissions and rents written off under Deteriorated Land Act, 1925 .. .. 91 15 0 Remissions of rent granted consequent upon determination of Dominion Revaluation Board under Discharged Soldiers Settlement Amendment Act, 1923 .. .. .. 93 10 0 Reserve for irrecoverable rents .. .. 14 6 9 Payments to secondary schools .. .. 8,280 3 7 Balance .. .. .. .. 4,485 7 6 £14,026 11 7 £14,026 11 7 Balance-sheet as at 31st March, 1928. Liabilities. £ s. d Assets. Capital, including loading for roads, &c. .. 183,399 110 Endowment land— £ s. d. Appreciation in land-values .. .. .. 42,162 18 3 Leased .. .. .. .. .. 218,205 3 2 Sundry creditors — Unleased .. .. .. .. .. 8,039106 Miscellaneous .. .. .. .. 14 5 1 Sundry debtors for — £ s. d. Rents paid in advance .. .. .. 127 9 8 Rent .. .. .. 1,255 8 10 Rotorua College and Grammar School .. .. 3,842 8 0 Less reserve for irrecoverable Rents charged in advance .. .. .. 2,510 18 3 rents .. .. .. 25 0 0 Writings off Suspense Account .. .. 20 9 2 1,230 8 10 Revenue Account—Balance .. .. .. 4,485 7 6 Miscellaneous .. .. .. .. 26 19 10 Overpayment to secondary schools .. .. 3,842 8 0 Outstanding rents, Suspense .. .. .. 20 9 2 Cash held by Public Trustee .. .. .. 796 4 2 Cash in Deposit Account .. .. .. 4,401 14 1 £236,562 17 9 £236,562 17 9 J. B. Thompson, Under-Secretary lor Lands. 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. The following comment is appended : The Capital Account includes the total amount for which the land was loaded for roading, &c., whereas the unexpended portion (if any) and liability to the Opening-up Crown Lands Account should be shown separately.-—G. F. C. Campbell, Controller and Auditor-General.
39
B. —1 [PT. IV SUP. TO 1928
LANDS AND SURVEY DEPARTMENT—continued. GENERAL ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1928. Receipts. £ s. d. Payments. £ s. d. To Territorial revenue—Rents, &c. .. .. 195,100 14 7 By Territorial Revenue—Refunds of rents, &c. .. 12,068 2 0 Lands and Survey vote—Credits in aid under Lands and Survey vote —Salaries and continSection 22, Appropriation Act, 1923 .. 120,179 2 1 gencies and expenses of Lands and Survey Registration and other fees— £ s. d. Department .. .. .. .. 306,701 2 4 Crown Grant fees .. .. 761 7 0 Registration and other fees —Refunds of Crown Fees under Timber Floating grant fees .. .. .. .. 6510 Act, 1908 .. .. 45 .10 0 Unauthorized expenditure — 806 17 0 Payment of compassionate al- £ s. d. Miscellaneous revenue— lowance .. .. .. 414100 Rates under Hauraki Plains Amendment Subsidy, Wanganui River Trust 1,000 0 0 Act, 1922, Section 5 (3) .. .. .. 13 211 Travelling - expenses, parliaInterest on public moneys— mentary party .. .. 710 0 On miscellaneous advances for £ s. d. 1,422 0 0 grass-seed, lime, &c. .. 2 17 3 Disbursements under special Acts On advances under the village- of the General Assembly— homestead scheme .. 78 19 2 Section 83 (3), Land Act, 1924 40 0 0 On amounts paid from Consoli- Section 13 (6), Hauraki Plains dated Fund for compensation Act, 1926 .. .. 430 9 5 for improvements on educa- Section 6 (8), Rangititaiki Land tion - endowment reserves Drainage Act, 1910 .. 127 19 1 under section 3 (5) Educa- Section 5, Swamp Drainage tion Reserves Amendment Amendment Act, 1915 .. 47811 6 Act, 1924 .. .. 292 18 1 1,077 0 0 374 14 6 Recoveries on account of expenditure of previous years — Recovery of cost of improvements, Otago University Reserve .. .. 82 11 11 Recovery of depreciation on tractor .. .. .. 2 5 7 Recovery of expenses of cutting noxious weeds .. .. 10 0 0 Repayment of advances for grass-seed, &c. .. ..8135 Sale of buildings .. .. 110 0 Sale of motor-cars .. .. 142 17 9 Sale of office furniture, &c. .. 15 12 0 Sale of stores .. .. 10 0 2 • 283 0 10 Recoveries of disbursements under special Act of the Legislature — Recovery of compensation paid from Consolidated Fund for improvements under Education Reserves Amendment « Act, 1924, section 3 (1) ..1,318 10 0 Recovery of amount paid from Consolidated Fund under section 15, Reserves, &c., Act, 1925 .. .. 525 0 4 1,843 10 4 Balance transferred to Treasury Adjustment Account .. .. .. .. 2,673 7 11 £321,274 10 2 £321,274 10 2
B.—l [PT. IV SUP. TO 1928].
40
LANDS AND SURVEY DEPARTMENT —continued. GENERAL ACCOUNT—continued. Revenue Account fob the Year ended 31st March, 1928. Dr. Cr. £ s. dTo Administration charges— £ s. d. By Accrued interest on sales of Crown land .. 13,697 13 8 Advertising .. .. .. .. 3,890 12 8 Accrued interest under section 3 (5), EducaDepreciation on— £ s. d. tion Reserves Amendment Act, 1924 . . 46 19 1 Furniture and fittings .. 1,393 3 7 Accrued rent .. .. .. .. 210,0111910 Machinery and instruments 1,738 811 Accrued royalties .. .. .. 10,434 2 7 Motor-vehicles .. .. 442 15 1 Administration expenses from other funds.. 80,424 15 3 Buildings .. . . 15 18 0 Crown-grant fees .. .. .. 755 2 2 3,590 5 7 Fines inflicted under Land Act, 1924 .. 93 3 7 Expenses of Dominion Revaluation Board Kauri-gum fees .. .. .. .. 11116 and committees .. .. .. 5,160 210 Lease, license, transfer, and other fees .. 2,711 15 3 Grants and subsidies —Miscellaneous ex- Miscellaneous office fees .. .. .. 8,128 7 8 penses incidental to the administration Miscellaneous services, &c., for other Departof Crown lands .. .. .. 43,058 10 2 ments .. .. .. .. 30,320 19 11 Inspection of Crown and settlement lands 11,523 17 5 Miscellaneous receipts .. .. .. 27 13 9 Land Board fees and expenses .. .. 4,17312 2 Residue of revenue from mining district land Maintenance and upkeep of— £ s. d. occupation leases under Land Act, 1924, Office equipment and fur- section 317(3) .. .. .. 888 14 7 niture .. .. 665 10 2 Thermal Springs District Act, 1910 — Mo tor-vehicles .. .. 2,461 10. 2 Transfer of accumulated funds .. .. 8,309 6 7 3,127 0 4 Timber-floating fees .. .. .. 45 10 0 Office fittings and requisites .. .. 3,591 411 Trapping fees .. .. .. .. 13 5 0 Office expenses .. .. .. 4,652 2 1 Balance carried down .. .. .. 57,860 0 4 Postages, telegrams, &c. .. .. 3,987 17 1 Rent of offices .. .. .. 11,244 16 9 Salaries and allowances .. .. 191,867 18 3 Surveys .. .. .. .. 23,788 12 3 Telephone services .. .. .. 1,41515 8 Travelling allowance and expenses .. 4,428 6 4 Miscellaneous charges— Expenditure under special Acts of General Assembly— Hauraki Plains Act, 1926, section 13 (6) .. .. 430 9 5 Rangitaiki Land Drainage Act, 1910, section 6 (8) . . 127 19 1 Swamp Drainage Amendment Act, 1915, section 5 478 11 6 — 1,037 0 0 Discounts on lithos .. .. .. 139 11 5 Loan repayments (principal and interest) — Local Bodies' Loans Act, 1908, section 76 .. 7,768 10 11 Land for Settlements Act, 1925, section 47 .. 4,828 3 4 12,596 14 3 Rebates .. .. .. .. 7,123 14 6 Remissions of rent and interest .. 1,881 5 3 Rents written off under Deteriorated Lands Act, 1925 .. .. .. .. 33,850 510 Rents written off and remitted by Dominion Revaluation Board .. .. .. 30,257 4 4 Special roading districts .. .. 415 17 2 " Thirds," " fourths," and " halves " .. 7,713 15 4 Writings off in Suspense—lrrecoverable rents, &c. .. .. .. .. 9,264 18 2 £423,781 0 9 £423,781 0 9 £ s. d. £ s. d. To Balance brought down .. .. .. 57,860 0 4 By Adjustment, previous years .. .. 4,766 16 6 Interest on capital .. .. .. 2,233 18 8 Balance, previous year .. .. .. 5,675 5 11 Treasury adjustment .. .. .. 5,675 5 11 Mining district land occupation leases .. 1,590 10 5 Thermal Springs District Account .. 594 2 6 Balance .. .. .. .. 53,142 9 7 £65,769 4 11 £65,769 4 11 Note. —The above account includes charges for assessed rent on Government buildings and interest on capital for which the Depart ment has no parliamentary appropriation.
B.—l [PT. IV SUP. TO 1928]
41
LANDS AND SURVEY DEPARTMENT—continued. GENERAL ACCOUNT—continued. Balance-sheet as at 31st March, 1928. Liabilities. i Assets. Capital— £ s. d. £ s. d. | Land— £ s. d. £ s. d. Interest-bearing .. 49,841 7 5 Leased .. .. 4,905,682 10 11 Non-interest-bearing .. 6,329,860 211 ! Unleased .. ..1,446,596 6 8 6,379,701 10 4 I 6,352,278 17 7 Discharged Soldiers Settlement Account (merged I Unpaid purchase price (not yet payable)— interests under section 20, Discharged Soldiers Buildings .. .. .. .. 7,406 8 8 Settlement Amendment Act, 1923 .. .. 30 ,628 6 5 Improvements .. .. .. .. 212 15 0 Public Works Fund .. .. .. 708 3 7 Machinery and instruments .. .. 22,502 9 6 Sundry creditors— Motor-vehicles .. .. .. .. 3,040 18 6 Principal instalments under £ s. d. Furniture and fittings .. .. .. 18,883 18 1 section 20, Discharged Lithographs .. .. .. .. 30,455 1 10 Soldiers Settlement Advances— £ s. d. Amendment Act, 1923 .. 446 16 11 Grass-seed and road access 4,311 18 3 Interest under section 20, Kauri-gum industry Account 800 0 0 Discharged Soldiers Settle- Kauri-gum Control Board 505 0 0 ment Amendment Act, 5 6Jg jg 3 1923 .. .. 2,068 6 11 Payments out of Consolidated Fund on account Unpaid Miscellaneous ser- of compensation for improvements.. .. 572 3 1 vices •• 4,874 18 5 Suspense Account (cost of providing access) .. 887 8 8 Miscellaneous .. .. 3,190 18 2 Sundry debtors— .. .. £ s. d. 10,581 0 5 Rents .. .. .. 98,352 14 1 Payments in advance— Less reserve for irrecoverRents .. .. .. 17,823 .18 3 able rents .. .. 1,000 0 0 Royalties .. .. 011 0 Interest on sales of Crown ; 97,352 14 1 land.. .. .. 62 15 6 Royalties .. .. 8',529 4 3 Miscellaneous office fees .. 14 3 9 Principal instalments on Principal instalments on buildings .. .. 103 17 8 buildings .. .. 20 17 9 Interest on sales of land .. 6,651 4 3 17,922 6 3 Interest on advances .. 60 10 7 Rents charged in advance .. .. .. 61,732 2 10 Miscellaneous office fees .. 818 13 5 Depreciation Reserve .. .. .. 15,795 9 0 Miscellaneous .. .. 6,739 8 4 Writings off in Suspense .. .. .. 6,040 4 8 Standard survey charges .. 3,407 11 1 Treasury Adjustment .. .. .. 113,749 16 3 123,663 3 8 Postponements—Rents .. .. .. 6,002 2 6 Sundry debtors outstanding (amounts accrued but not yet due) — £ s. d. Interest on sales of land, &c. 3,239 6 7 Royalties .. .. 119 13 5 Unexpired railway season tickets .. .. 289 9 5 3,648 9 5 Losses in suspense .. .. .. 6,040 4 8 Revenue Account .. .. .. .. 53,142 9 7 Cash in suspense .. .. .. .. 4 12 Local Bodies' Deposit Accounts of sundry Receivers of Land Revenue — Mining district land occupation rents .. .. 1,640 11 2 Thermal Springs District Act, 1910, rents .. 860 18 5 2,501 9 7 £6,636,858 19 9 £6,636,858 19 9 Note.—Contingent liability : £2,000, being balance purchase price of Stewart Island held by the Crown and on which interest at Spor cent, is being paid in accordance with agreement entered into with the then Native owners in 1864. J. B. Thompson, Under-Secretary for Lands. 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 note. 1. Expenditure under the New Plymouth Endowment Act, 1874, totalling £2,976 Bs. 10d., should, in the opinion of the Audit Office, be included in the Revenue Account and shown as a charge against rents. 2. 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. 3. Separate capital liability bearing interest and sinking fund charges is not shown for expenditure in Crown lands under the Maori Land Settlement Act, 1905. J. H. Fowler, Deputy Controller and Auditor-General.
6 —B. 1 [Pt. IV SUP. TO 1928j.
B— 1 TPT. IV SUP. TO 19281
42
MENTAL HOSPITALS DEPARTMENT. Institutional Accounts for the Year ended 31st March, 1928.
— — Auckland. Christchurch. Dunedin. Hokitika. Nelson. ' Porirua. Tokanui. Kingaeat. Total. _ _ 5 ; . . Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Salaries .. .. .. 31,85110 1 34,996 5 2 44,437 9 9 12,901 18 4 15,260 17 5 44,071 2 10 14,695 15 8 .. 198,214 19 3 Official visitors .. .. .. 52 10 0 j 29 8 0 23 2 0 13 13 0 .. 45 19 9 19 4 5 .. 183 17 2 Advertising, books, &c. .. .. 2 17 2 j 12 11 11 16 15 2 7 1 0 3 0 8 13 5 6 7 6 8 .. 62 18 1 Bacteriological research .. .. .. 7 17 0 0 8 3 .. 1 11 6 13 5 0 3 13 6 .. 26 15 3 Bedding and clothing .. .. i 5,334 2 8 3,586 14 3 5,183 18 5 874 6 6 2,418 17 5 6,494 2 8 1,533 3 10 .. 25,425 5 9 Buildings, repairs, and maintenance 3,378 9 1 3,883 15 0 3,994 9 11 785 19 5 2,102 7 7 4,152 2 5 1,128 5 5 .. 19,425 8 10 Dental services .. .. .. 69 5 0 12 8 6 10 16 6 2 10 0 98 10 7 178 2 2 36 4 8 .. 407 17 5 Far... produce consumed .. .. 3,347 14 7 i 5,868 11 8 6,560 17 5 591 19 10 2,366 3 3 4,671 9 0 4,392 18 6 .. 27,799 14 3 Fencing, draining, and roading .. 81 17 11 .. 170 0 6 9 17 7 27 18 3 .. 0 8 7 .. 290 2 10 Freights and cartages .. .. 99 2 1 216 16 11 418 4 1 54 17 2 123 8 10 1 178 0 9 143 17 7 .. 1,234 7 5 Fuel, light, water, &c. .. .. 5,215 9 1 5,261 15 0 5,770 11 0 927 12 6 2,497 12 3 5,506 12 3 1,765 6 8 .. 26,944 18 9 Funeral expenses .. .. 58 0 6 60 10 0 22 10 0 9 12 6 19 10 0 58 15 6 20 13 0 .. 249 11 6 Furniture, repairs, &c. .. .. 1,123 0 1 555 0 7 509 5 11 249 3 0 105 17 1 1,750 0 11 169 16 4 .. 4,462 3 11 Gardens and shrubberies .. .. 52 12 10 166 16 4 32 18 9 29 15 1 24 18 11 30 5 0 52 6 10 .. 389 13 9 Laundry expenses .. .. 312 14 0 310 9 8 2,013 12 8 936 13 5 247 19 10 396 6 11 244 16 0 .. 4,462 12 6 Machinery, repairs, and stores .. 88 19 0 182 3 8 193 8 6 22 12 1 49 0 5 295 6 9 120 6 11 .. 951 17 4 Maintenance of motor-vehicles .. 142 5 6 151 0 7 607 3 4 108 18 11 254 18 5 608 4 0 110 17 9 .. 1,983 8 6 Medical fees .. .. .. 215 8 8 178 13 4 131 0 3 21 12 6 6 12 6 283 14 9 35 7 5 .. 872 9 5 Nursing staff — Engagement of .... .. .. .. .. .. 20 0 0 .. .. 20 0 0 Transfer expenses .. .. 98 4 8 15 11 6 .. .. 4 0 0 38 19 8 140 11 10 .. 297 7 8 Treatment in general hospitals .. 36 80 220 3 10 0 28 10 0 330 640 220 .. 81 19 0 Uniforms, purchase of .. .. 305 2 1 436 11 0 522 8 4 146 8 1 108 2 0 520 18 0 128 19 3 .. 2,168 8 9 Office equipment .. .. 0 11 6 6 4 10 0 11 0 5 8 0 4 14 9 0 10 6 0 10 6 .. 18 11 1 Patients' friends .. .. . . 100 0 0 100 0 0 .. .. .. .. .. 200 0 0 Patients' gratuities .. .. 94 18 0 4 14 0 258 5 10 31 14 6 79 19 11 83 3 2 26 18 7 .. 579 14 0 Patients'recreation .. .. 1,317 5 5 1,362 19 11 1,569 15 3 427 18 3 557 1 10 708 0 5 705 18 5 .. 6,648 19 6 Patients' transfer expenses .. 37 19 5 4 4 0 27 15 7 .. 1 5 0 97 7 4 3 16 8 .. 172 8 0 Patients' treatment in general hos- j 20 0 6 1 18 6 22 9 0 5 2 0 36 10 6 77 18 0 .. .. 163 18 6 pitals Postages and telegrams .. .. | 64 9 1 92 16 11 123 4 4 11 0 0 33 11 9 111 17 8 39 16 0 .. 476 15 9 Printing and stationery .. .. 115 9 7 j 163 1 11 178 18 2 41 13 2 62 17 1 132 1 7 63 6 5 .. 757 7 11 Rations .. .. .. 16,312 16 5 11,412 7 2 20,389 3 11 3,992 16 1 5,178 7 4 15,765 5 7 2,417 7 3 .. 75,468 3 9 Stores — Loose and artisans' tools .. 47 5 10 .. ■. 41 1 5 .. 1 6 3 54 2 8 .. 143 16 2 Other .. .. .. .. 205 11 7 .. .. .. 258 3 4 .. .. 463 14 11 Surgery and dispensary — Drugs, &c. .. .. ,.| 394 1 2 557 11 8 405 14 10 64 0 8 176 0 11 1,059 7 1 94 3 5 .. 2,750 19 9 Wines, spirits, &c. .. .. .. 7 18 0 25 16 8 1 17 6 5 2 0 28 6 8 5 19 7 .. 75 0 5 Telephone services .. .. ! 81 7 3 83 19 4 207 11 0 18 0 6 43 9 10 143 10 8 58 1 3 .. 635 19 10 Travelling-expenses .. .. j 87 13 11 57 14 7 237 1 10 16 2 3 14 10 0 85 2 11 99 10 7 .. 597 16 1 Contingencies .. .. ... 0 17 11 0 18 5 33 11 126 206 216 .. .. 10 49 Unauthorized expenditure .. .. .. 184 17 0 319 17 6 .. 640 0 0 .. .. 1,144 14 6 Bad debts .. .. ..j .. .. .. _ _ _ _ 70 0 .. 700 Travelling-allowances .. .. j 62 8 11 54 11 3 54 9 2 " 63 4 2 9 0 8 11 10 11 '! 255 5 1 Head Office administration expenses I 1,811 6 1 1,335 17 6 1,850 5 5 342 18 7 634 8 5 2,162 0 7 545 11 6 . .. 8,682 8 1
43
i. —1 [PT. IV SUP. to 1928].
Surgical instruments .. .. 0 3 0 i OllOj 5 16 6 1 17 0 .. .. .. .. 7 18 4 Fares and expenses of medical officers 211 16 9 .. .. .. .. 250 12 0 .. .. 462 8 f from United Kingdom Law-costs .. .. .. • • • • 75 17 5 .. .. .. .. .. 75 17 & Depreciation .. .. .. 4,533 0 0 4,042 3 2 4,876 4 10 1,339 12 2 2,045 8 5 4,861 14 4 2,556 18 10 .. 24,255 1 9 77,059 3 9 75,429 16 8 101,219 12 5 24,385 3 0 34,663 2 4 95,810 8 1 31,442 15 5 .. 440,010 1 8 Balance brought down .. .. 55,786 4 2 57.048 8 0 72,669 18 9 21,453 16 7 27,194 5 5 65,817 17 4 23,113 19 5 .. 323,084 9 8 Interest on capital .. .. 8,866 5 3 7,652 5 2 9,637 5 7 2,327 3 11 3,556 14 6 9,032 6 9 4,630 5 0 .. 45,702 6 2 Net loss from Farm Accounts .. 432 10 5 .. .. 417 2 8 1,122 4 9 .. 1,850 5 7 3,822 3 5 65,084 19 10 64,700 13 2 82,307 4 4 24,198 3 2 31,873 4 8 74,850 4 1 27,744 4 5 1,850 5 7 \ 372,608 19 3 Less profits on sale of buildings, .. • • 1 1,200 00 .. .. .. .. 1,200 0 0 Dunedin 65,084 19 10 64,700 13 2 81,107 4 4 24,198 3 2 31,873 4 8 74,850 4 1 27,744 4 5 1,850 5 7 371,408 19 3 Income. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Maintenance fees .. .. 21.086 8 6 17,792 15 10 25,277 3 3 2,554 2 3 7,326 4 10 29,365 16 1 7,883 1 4 .. 111,285 12 1 Board and lodging .. .. 12 1 7 146 13 9 550 18 1 87 2 10 15 0 0 335 13 7 190 0 4 .. 1,337 10 2 Metal, rags, &c., sales of .. .. 67 5 9 47 7 11 78 16 0 17 14 1 .. 68 14 10 .. .. 279 18 7 Offal, institution, sales of .. 29 1 0 337 5 3 2,421 18 5 258 7 3 .. 4 10 3 21 6 11 .. 3,072 9 1 Sacks, institution, sales of .. 78 2 9 .. 51 9 10 14 0 0 .. .. .. .. 143 12 7 Bents of buildings .. .. .. 54 15 11 168 11 7 .. 127 12 1 215 16 0 ! 214 6 8 .. 781 2 3 Territorial revenue .. .. .. • ■ .. • ■ .. -. 20 0 9 .. 20 0 9 Recovery of expenditure of previous .. 2 10 0 .. .. 200 .. .. 4 10 0 years Transfer expenses .. ■ ■ • • • • 0 16 6 .. .. .. .. .. 0 16 6 Balance carried down .. .. 55,786 4 2 57,048 8 0 72,669 18 9 21,453 16 7 27,194 5 5 65,817 17 4 j 23.113 19 5 .. 323,084 9 8 77,059 3 9 75,429 16 8 101,219 12 5 24,385 3 0 34,663 2 4 j 95,810 8 1 j 31,442 15 5 .. 440,010 1 8 Net profit from farms .. .. 2,885 7 4 498 19 0 .. .. j 874 9 3 j 139 6 11 j .. 4,398 2 6 Excess expenditure over income .. 65,084 19 10 61,815 5 10 80,608 5 4 24,198 3 2 31,873 4 8 ! 73,975 14 10 : 27,604 17 6 1,850 5 7 367,010 16 9 65,084 19 10 64,700 13 2 81,107 4 4 24,198 3 2 31,873 4 8 ' 74,850 4 1 1 27,744 4 5 j 1,850 5 7 371,408 19 3 Net cost per patient for year .. 56 0 3 72 2 7 68 18 5 109 19 10 78 6 3 j 53 6 8 78 17 5 | I I I | j
B.— 1 [FT. IV Sup. TO 1928].
44
MENTAL HOSPITALS DEPARTMENT—continued. Farm Working Account for the Year ended 31st March, 1928.
Auckland. Christchurch. . Dunedin. Hokitika. Nelson. Porirua. Tokanui. Kingseat. Totals. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. ' £ s. d. Live-stock at 1st April, 1927 .. .. .. 1,792 14 0 3,678 2 0 3,543 4 0 331 16 0 2,331 10 0 4,306 16 6 8.317 8 0 .. 24,301 10 6 Stored and growing crops at 1st April, 1927 .. 1,173 14 8 2,685 19 4 2,501 6 8 98 10 4 1,577 5 0 1,307 7 8 2,613 6 8 .. 11.957 10 4 Purchase of live-stock .. .. .. 271 18 10 461 16 6 70 16 6 8 0 1 90 3 0 317 7 5 777 7 11 .. 1,997 10 3 Farm — Salaries and wages .. .. .. 888 13 4 2,272 10 8 4,850 3 7 722 0 0 1,997 2 11 1,621 16 1 1,936 3 8 644 5 10 14,932 16 1 Feed .. .. .. .. .. 430 13 7 357 11 5 1,444 11 6 216 4 10 616 2 10 1,025 8 3 819 16 1 25 1 3 4,935 9 9 Fertilizers .. .. .. .. 523 19 0 276 14 11 461 16 5 48 18 9 236 5 7 169 19 11 200 18 9 69 0 4 1,987 13 8 Seeds .. .. .. .. .. 107 6 11 140 13 8 196 12 1 26 19 0 100 19 6 255 14 1 285 18 8 48 3 7 1,162 7 6 Repairs (implements, harness, &c.) .. .. 75 9 5 147 3 6 215 13 9 66 1 10 43 5 11 145 11 8 67 2 6 35 4 8 795 13 3 Sundries .. .. .. .. 65 11 5 990 9 4 285 19 8 22 15 1 280 0 5 97 19 6 59 10 3 5 16 7 1,808 2 3 Buildings, repairs to .. .. .. 0 6 4 74 15 8 .. .. .. .. .. 87 1 1 162 3 1 Machinery, repairs to .. .. .. 9 15 1 0 8 9 .. .. 16 19 10 1 16 8 23 17 11 .. 52 18 3 Fencing, draining, and roading .. .. 82 8 9 80 14 11 308 16 3 41 7 2 33 12 4 210 5 7 33 11 7 198 1 11 988 18 6 Freights and cartages .. .. .. 1 15 2 1 17 1 57 8 8 .. .. .. 5 14 4 27 5 5 94 0 8 Rents, rates, &c. .. .. .. .. .. 1,963 18 9 1 150 0 9 .. .. .. .. .. 2,113 19 6 Depreciation .. .. .. .. 101 5 0 119 8 0 , 254 12 10 7 16 7 158 16 11 315 0 0 142 6 5 .. 1,099 5 9 Stores, rations, &c. .. .. .. .. I .. • • . . .. .. .. .. 179 10 6 179 10 6 Vehicles other than motors .. .. .. 6 10 0 1110 6 14 3 029 .. .. 35 00 .. 59 80 Profit carried down .. .. .. .. 1,402 12 1 4,715 6 1 2,050 9 0 .. .. 2,417 0 10 2,721 14 8 .. 13,307 2 8 6,934 13 7 17,978 11 7 16,398 5 11 1,590 12 5 7,482 4 3 12,192 4 2 18,039 17 5 1,319 11 2 81,936 0 6 Loss brought down .. .. .. .. .. .. .. 365 9 2 154 18 1 .. .. 1,319 11 2 1,839 18 5 Interest on capital .. .. .. .. 1,835 2 6 1,829 18 9 1,551 10 0 51 13 6 967 6 8 1,542 11 7 2.582 7 9 530 14 5 10,891 5 2 Net profit .. .. .. .. .. .. 2,885 7 4 498 19 0 .. .. 874 9 3 139 6 11 .. 4,398 2 6 1,835 2 6 4,715 6 1 2,050 9 0 417 2 8 1,122 4 9 2,417 0 10 i 2,721 14 8 1,850 5 7 17,129 6 1 Income. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Sales of live-stock .. .. .. .. 722 5 9 2.195 7 6 715 5 2 69 5 7 502 5 3 707 6 5 5.093 7 1 .. 10,005 2 9 Poultry and eggs .. .. .. .. 257 13 10 951 0 10 762 6 8 i 39 3 6 339 6 9 977 13 9 95 15 5 .. 3,423 0 9 Skins, hide's, &c. .. .. .. .. 21 6 0 42 19 0 49 18 10 8 5 0 258 II 6 32 19 2 278 13 9 .. 692 13 3 Wool .. .. .. .. .. .. ; 222 2 11 .. .. 200 12 6 92 6 11 . 116 6 8 .. 631 9 0 Butterfat .. .. .. .. .. 238 5 6 .. 837 6 7 .. 313 14 4 746 8 0 1,492 4 7 .. 3,627 19 0 Milk and cream .. .. .. .. 1,222 6 3 ! 2,223 4 2 2.399 13 9 223 13 6 787 15 3 2,213 15 0 654 1 9 .. 9,724 9 8 Fruit and vegetables .. .. .. 1,556 8 7 2.448 6 2 2,326 4 8 280 9 2 1,150 17 11 891 0 7 648 16 7 .. 9,302 3 8 Meat ... .. .. .. .. 103 1 0 298 10 0 1,152 1111 57 13 2 333 18 0 132 2 1 2,207 2 8 .. 4,284 18 10 Cereals, hay, &c. .. .. .. .. .. 2,139 17 11 .. 1 .. 24 7 6 .. .. .. 2,164 5 5 Sales of sacks .. .. .. .. 0 12 6 1 8 9 .. \ 24 3 6 .. 21 15 0 .. .. 47 19 9 Horse-feed .. .. .. .. .. . . • ■ . . .. . . .. 14 14 11 • • 14 14 11 Live-stock at 31st March, 1928 .. .. 1,891 17 6 3,717 0 0 3.922 15 0 336 10 0 2,116 0 0 4,549 12 6 4,102 10 0 .. 20,636 5 0 Stores and growing crops at 31st March, 1928 .. 920 16 8 3,737 3 6 4,232 3 4 185 19 10 1,299 17 2 1,827 4 9 3,331 0 0 15,534 5 3 Flax, sales of .. .. .. .. •• 1 .. •• ! .. 540 .. 540 Horse hair, sales of .. .. .. .. .. I 10 10 .. .. .. .. .. .. 1 10 10 Loss carried down .. .. .. .. .. .. .. 365 9 2 154 18 1 .. .. 1,319 11 2 1,839 18 5 6,934 13 7 17,978 11 7 16,398 5 11 1,590 12 5 7,482 4 3 i 12,192 4 2 18,039 17 5 1,319 11 2 81,936 0 6 Profit brought down .. .. .. 1.402 12 1 4,715 6 1 2,050 9 0 .. .. 2,417 0 10 2,721 14 8 .. 13,307 2 8 Net loss to Institution Account .. .. 432 10 5 .. .. 417 2 8 1,122 4 9 .. .. 1,850 5 7 3 ,822 3 5 1,835 2 6 4,715 6 1 2,050 9 0 417 2 8 1,122 4 9 2,417 0 10 2,721 14 8 1,850 5 7 17,129 6 1 : I I
45
B.—l [PT. IV SUP. TO 1928
MENTAL HOSPITALS DEPARTMENT—continued. Income and Expenditure Account foe the Year ended 31st March, 1928. To Institutional accounts— £ s. d. £ s. d. Auckland .. .. .. .. 65,084 19 10 By Balance .. .. .. .. 367,475 19 2 Christchurch .. .. .. .. 61,815 510 Dunedin .. .. .. .. 80,608 5 4 Hokitika .. .. .. .. 24,198 3 2 Nelson .. .. .. .. 31,873 4 8 Porirua .. .. .. .. 73,975 14 10 Tokanui .. .. .. .. 27,604 17 6 Kingseat .. .. .. .. 1,850 5 7 Interest on Wellington land .. .. 465 2 5 £367,475 19 2 £367,475 19 2 Balance-sheet as at 31st March, 1928. Liabilities. £ s. d. Assets. £ s. d. Capital Account .. .. .. .. 1,268,272 7 2 Land .. .. .. .. .. 203,401 7 2 Sundry creditors .. .. .. .. 10,768 14 7 Buildings (institutional) .. .. .. 892,800 11 11 Depreciation Reserve .. .. .. 118,071 8 0 Buildings (farm) .. .. .. .. 37,884 6 1 Treasury Adjustment Account .. .. 345,788 5 4 Developmental .. .. .. .. 7,868 210 Improvements .. .. .. .. 19,990 17 5 £ s. d. Plant and machinery (institution) 33,943 17 9 Less losses in Suspense .. 20 0 0 33,923 17 9 Plant and machinery (farm) .. .. 2,626 13 11 £ s. d. Motor-vehicles .. .. 5,283 6 5 Less losses in Suspense .. 65 10 0 5,217 16 5 Vehicles other than motors .. .. .. 1,508 9 0 Loose and artisans'tools .. .. .. 2,429 12 8 £ s. d. Farm implements .. .. 3,240 13 0 Less losses in Suspense .. 2 14 6 3,237 18 6 Stores and equipment .. .. .. 100,442 19 8 Live-stock .. .. .. .. 21,419 2 4 Stored and growing crops .. .. .. 15,534 5 3 Surgical instruments .. .. .. 310 18 8 Furniture and fittings .. .. .. 25,91287 £ s. d. Sundry debtors .. .. .. 832 19 7 Less losses in Suspense .. .. 7 0 0 825 19 7 Expenses paid in advance .. .. .. 89 8 2 Excess expenditure over income .. .. 367,475 19 2 £1,742,900 15 1 £1,742,900 15 1 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 appropriations : (a) Rental values as assessed by Public Works Department; (ft) interest at 4! per cent, on capital as at Ist April, 1927 ; (c) maintenance of buildings by the Public Works Department; (d) no charge has been made in farm accounts in respect of patients' labour. Theo. Geo. 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 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; (2) subject to the departmental notes above.—G. F. C. Campbell, Controller and Auditor-General.
B.—l [FT. IV SUP. to 1928].
46
MINES DEPARTMENT. COAL-MINES ACT, 1925. Revenue Account for the Year ended 31st March, 1928. Dr. £ s. d. Cr. £ s. d. To National Endowment Account .. .. 787 10 2 By Rents and royalties from leases and licenses under Primary-education reserves .. .. .. 1,168 13 9 the Coal-mines Act, 1925 .. .. .. 29,203 17 3 Secondary-education reserves .. .. 276 0 9 Lands for settlement .. .. .. 45 0 0 Greymouth Harbour Board .. .. 1,770 5 1 Westport Harbour Account .. .. 18,905 0 11 Consolidated Fund —Territorial revenue (carried down) .. .. .. .. .. 6,251 6 7 £29,203 17 3 £29,203 17 3 Net Revenue Account. Dr. £ s. d. Cr. £ s. d. To Salaries .. .. .. .. .. 272 10 0 By Territorial Revenue brought down .. .. 6,25] 6 7 Travelling-expenses .. .. .. 5 8 5 Commission for collecting .. .. .. 581 15 8 Printing and stationery .. .. .. 100 0 0 Postage and telegrams .. .. .. 35 0 0 Depreciation .. .. .. .. 14 8 Excess of income over expenditure .. .. 6,418 19 2 £6,833 2 3 £6,833 2 3 Note. —The Revenue Account includes rents for period Ist July, 1927, to 30th .Tune, 1928, and royalties for period Ist January, 1927, to 31st December, 1927. Income and Expenditure Account for the Year ended 31st March, 1928. Expenditure. £ s. d. Income. £ s. d. To Advertising, &c. .. .. .. .. 61 7 8 By Interest .. .. .. .. .. 407 13 10 Assistance to mining— £ s. d. Waimea-Kumara water sales .. .. 86 0 8 Prospecting .. .. 8,562 3 2 Waimea-Kumara timber royalties .. .. 181 13 2 Roads .. .. .. 2,104 13 II Territorial revenue under Mining Act .. 456 8 9 Bounty, Onakaka .. .. 4,904 12 0 Registration and other fees .. .. .. 539 3 6 Water-races (repairs).. .. 280 210 Rents of buildings, &c. .. .. .. 59 13 4 Utilization of brown coals .. 6 14 3 Goldfields revenue .. .. .. 25,826 7 6 Greymouth Diamond Jubilee .. 100 0 0 Balance carried down .. .. .. 42,871 14 6 15,958 6 2 Depreciation .. .. .. .. 761 610 Dobson Mine disaster .. .. .. 380 9 10 Drills (maintenance of) .. .. .. 913 11 9 Examinations ........ 104 11 8 Freights .. .. .. .. .. 23 10 0 Fuel, light, water, &c. .. .. .. 69 7 4 Law - costs and cost of collecting goldfields revenue .. .. .. .. 276 0 8 Office requisites .. .. .. .. 52 3 9 Outfit allowance .. .. .. .. 26 0 0 Postages, telegrams, &c. .. .. .. 192 15 9 Printing and stationery .. .. .. 238 18 10 Rents .. .. .. .. .. 444 2 7 Salaries .. .. .. .. 8,060 1 2 Schools of Mines .. .. .. .. 3,335 10 5 Telephones .. .. .. .. 191 8 5 Travelling expenses and allowances .. .. 1,816 2 3 Waimea-Kumara Water-race maintenance .. 866 11 3 Sundry expenses .. .. .. .. 15 10 9 Losses on realization of Waimea-Kumara Waterraces, Blenheim oil-bore, &c. .. .. 10,814 10 8 Goldfields revenue .. .. .. 25,826 7 6 £70,428 15 3 £70,428 15 3 £ s. d. £ s. d. To Balance .. .. .. .. .. 42,871 14 6" By Balance .. .. .. .. .. 44,704 1 9 Interest on capital.. .. .. 1,832 7 3 £44,704 1 9 j £44,704 1 9
47
B.—1 |~PT. TV SUP. TO 19281.
MINES DEPARTMENT—continued. Balance-sheet as at 31st March, 1928. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 40,719 5 2 Land .. .. .. .. .. 4,349 0 0 Treasury Adjustment Account .. .. .. 19,325 7 7 Buildings .. .. .. ■■ •• 518 1 6 Depreciation Reserve .. .. .. .. 4,271 17 6 £ s. d. Sundry creditors .. .. .. .. 7,855 16 6 Furniture and fittings .. .. 1,069 2 1 Deposits .. .. .. 14,522 6 0 Less prbvisionally written off .. 9 9 7 1,059 12 6 Mechanical appliances .. .. 379 6 8 Less provisionally written off .. 37 0 0 342 6 8 Instruments .. .. .. .. 216 12 6 Plant and machinery .. . . 1,034 8 1 Less provisionally written off .. 1,034 8 I Library, maps, &e. .. .. .. 184 7 0 Exhibits .. .. ■ ■ .. 273 2 5 Mineral collections .. .. .. 66110 Motor-ears .. .. .. . • 618 2 1 Drills and equipment .. .. 9,588 12 8 Less provisionally written off .. 2 3 4 9,586 9 4 Water-races .. .. .. 2,850 16 0 Less provisionally written off .. 2,850 16 0 Loans to oil-boring companies and others .. .. .. 17,447 7 10 Less reserved for losses.. .. 15,289 7 10 2,158 0 0 Sundry debtors .. .. .. 14,973 8 1 Less reserved for losses.. .. 639 17 2 14,333 10 11 Interest accrued but not due .. .. 68 7 10 Rent accrued but not due .. .. 15 1 8 Stocks and stores on hand .. .. 97 18 9 Cash in Deposit Accounts — Receiver-General's .. .. 4,585 16 9 Receivers of Gold Revenue .. 889 11 3 Coal-mines Amendment Act, 1922 10 0 0 Local bodies' .. .. 5,667 6 3 Mining Act, 1926 .. .. 1,439 4 0 Post Office .. .. .. 9 15 0 Fixed deposits .. .. 1,920 12 9 14,522 6 0 Deficiency for year — Mines Department .. .. 44,704 1 9 Less profit from coal revenue .. 6,418 19 2 38,285 2 7 £86,694 12 9 £86,694 12 9 Note. —Subsidies totalling £37,268 14s. Id. made to mining companies are recoverable, but only if payable gold in sufficient quantities is won. The following charge is included for which the Department possesses no parliamentary appropriation: Interest at 4£ per cent, on capital as at Ist April, 1927. A. H. Kimbell, Under-Secretary. A. W. Gyles, A.1.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —G. F. C. Campbell, Controller and Auditor-General.
B—l [PT. IV Sup. TO 1928].
48
MINES DEPARTMENT—continued. MINING ADVANCES ACCOUNT. Income and Expenditure Account foe the Year ended 31st March, 1928. Dr. £ s. d. ! Cr. £ s. d. To Interest on loan capital .. .. 2,187 9 0 By Interest on advances .. .. .. 1,12110 7 Interest on investments .. .. .. 580 7 1 Interest on investment in Public Debt Redemption Fund . . .. .. .. 40 3 3 Balance carried down .. .. .. 445 8 1 £2,187 9 0 £2,187 9 0 £ s. d. £ s. d. To Balance brought down .. .. .. 445 8 1 By Interest to 31st March, 1927, on investment in Public Debt Redemption Fund .. . . 168 10 0 Adjustment of amounts previously charged to the Public Debt Redemption Fund .. 65 16 7 Balance—Net loss .. .. .. .. 210 15 6 £445 8 1 | £445 8 1 Balance-sheet as at 31st March, 1928. Liabilities. £ s. d. Assets. £ s. d. Capital loans under various Acts .. .. 49,050 0 0 Advances .. .. .. .. .. 26,335 10 5 Interest due to Consolidated Fund .. .. 4,359 510 Interest due on advances .. .. .. 6,261 3 4 Interest accrued but not due .. .. .. 770 15 9 Interest on advances accrued but not due .. 206 19 5 Reserve for losses .. .. .. .. 3,582 19 1 Interest on investments accrued but not due .. 50 1 .1 Investment in Public Debt Redemption Fund .. 1,044 3 8 Cash — £ s. d. In Public Account .. .. 7,615 17 6 In Investment Account .. 7,000 0 0 14,615 17 6 Losses — In previous years .. .. 18,262 5 10 Less written off under Appropriation Act, 1927 .. .. 9,223 16 1 9,038 9 9 Loss per Income and Expenditure Account .. .. .. 210 15 6 9,249 5 3 £57,763 0 8 £57,763 0 8 Note.—Loan capital amounting to £12,833 9s. has been redeemed from the Consolidated Fund, being amount of capital losses, £12,791 6s. Id., written off under the 1920, 1924, and 1928 Appropriation Acts, and £42 2s. lid. redeemed from the investment in the Public Debt Redemption Fund. A. H. Kimbell, Under-Secretary for Mines. A. W. Gyles, A.1.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.
8.-—1 [PT. IV Sup. TO 1928
49
NATIONAL ENDOWMENT ACCOUNT. Revenue Account por the Yeas ended 31st March. 1928. Dr. £ s. d. Cr. £ s. d. To Administration expenses .. .. .. 6,554 13 3 By Accrued coal rents, &c. .. .. ... 800 15 9 Deteriorated Lands Act, 1925 — £ s. d. Accrued interest on sales of land .. .. 2,263 15 6 Rents written off .. .. 6,238 15 0 Accrued rents .. .. .. .. 134,985 12 0 Remissions .. .. 1,548 14 9 Accrued royalties.. .. .. .. 17,565 1 9 7,787 9 9 Interest on National Endowment Account inDominion Revaluation Board— vestments .. .. .. .. 3,531 010 Rents written off .. .. 6,379 9 1 Interest on National Endowment Trust Account Remissions .. .. 9,327 7 7 investments .. .. .. .. 1,161 9 7 15,706 16 8 Interest on temporary transfers to other acInterest charges under section 20 (3), Dis- counts .. .. .. .. 139 16 9 charged Soldiers Settlement Amendment Act, 1923, and section 20, Land Laws Act, 1927 .. 392 13 7 Irrecoverable rents .. .. .. 5,762 8 1 Loan repayments— Section 47, Land for Settlements Act, 1925 3,250 6 6 Local Bodies' Loans Act, 1908 .. .. 2,125 4 8 Rebate .. .. .. .. .. 1,601 13 1 Remissions of rent, &c. .. .. .. 163 9 10 Survey costs .. .. .. .. 310 17 o " Thirds," " fourths," " halves" .. .. 6,801 1 9 Balance carried down .. .. .. 109,990 18 0 £160,447 12 2 £160,447 12 2 £ s. d. £ s. d. To Contribution for education and old-age pensions 135,619 6 8 By Balance brought down .. .. .. 109,990 18 0 Balance.. .. .. .. .. 10,055 0 10 Balance from previous year .. .. 32,067 11 2 Adjustment on account of previous year . 3,615 18 4 £145,674 7 6 £145,674 7 6 Balance-sheet as at 31st March, 1928. Liabilities. £ s. d. Assets. Capital Account .. .. .. ..4,446,961 6 1 National endowment lands— £ s. d. £ s. d. Discharged Soldiers Settlement Account (section Leased .. .. 3,705,170 10 10 20, Discharged Soldiers Settlement Amend- Unleased .. .. 675,259 6 1 Act, 1923 .. .. .. .. 7,314 14 3 4,380,429 16 11 Principal instalments under section 20, Dis- National Endowment Trust Account .. .. 73,940 6 6 charged Soldiers Settlement Amendment Act, Buildings—Unpaid purchase-price not yet due 1,130 8 10 1923 .. .. .. .. .. 42 711 Sundry debtors— Interest under section 20, Discharged Soldiers Instalments on buildings .. .. .. 17 12 8 Settlement Amendment Act, 1923 .. .. 148 14 1 £ s. d. Buildings Suspense .. .. .. 66 17 4 Rents, &c. .. .. 41,767 9 6 Sundry creditors — Less reserve for irrecoverable Miscellaneous .. .. .. .. 167 0 5 rents .. .. .. 750 0 0 Endowments payable for education and old- 41,017 9 6 age pensions .. .. .. .. 135,619 6 8 Royalties .. .. .. .. 6,175 2 0 Payments in advance — Miscellaneous .. .. .. .. 21 ] 3 5 Rents, &c. .. .. .. .. 760 7 3 Interest on sales.. .. .. .. 206 10 1 Interest on sales.. .. .. -. 37 12 9 Coal rents, &c. .. .. .. .. 531 16 5 Overpaid rents resulting from reduction in value Royalties recoverable from State Forest under Deteriorated Lands Act .. .. 4,223 11 0 Account in terms of section 39 (2), Forests Rents charged in advance .. .. .. 49,543 6 11 Act, 1921-22 .. .. .. .. 7,468 ]0 2 Writings off Suspense .. .. .. 830 1 9 Interest on temporary transfers .. .. 3 5 9 Revenue Account —Balance.. .. .. 10,055 010 Postponed rents .. .. .. .. 6,123 6 6 Outstanding rents—Suspense .. .. 830 1 9 Accrued but not yet due— Interest on National Endowment Account investments .. .. .. .. 989 13 0 j Interest on National Endowment Trust Account investments .. .. .. 307 15 l j Interest on sales.. .. .. .. 501 7 8 Royalties .. .. .. .. 455 0 0 Cash in Deposits Account —Miscellaneous .. 14 4 £ s. d. Cash in Public Account .. 26,989 6 8 Cash in Investment Account .. 98,630 0 0 Temporary transfers (section 40, Public Revenues Act, 1926) .. 10,000 0 0 135,619 6 8 £4,655,770 7 3 £4,655,770 7 3 J. R. Thompson, Under-Secretary for Lands. 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 comment is appended : The Capital Account includes the total amount for which the land was loaded for roading, &c., whereas the unexpended portion of such amount (if any) and the liability to the Opening-up Crown Lands Account and to Consolidated Fund should be separately shown. —G, F, C. Campbell, Controller and Auditor-General.
7 —B. 1 [FT, IV SUP. TQ 19'28].
B.—l [PT. IV SUP. to 1928].
50
NATIONAL ENDOWMENT TRUST ACCOUNT. Receipts and Payments Accounts fob the Year ended 31st March, 1928. Receipts. Payments. To Balance at Ist April, 1927 — £ s. d. £ s. d. By Expenditure under section 49 (2) and (3), Land £ s. d. Cash in Public Account .. 5,448 13 8 for Settlements Act, 1925.. .. .. 303 1 9 Investment Account .. .. 19,690 0 0 Refunds of revenue—Receipts from sales .. 9 12 9 25,138 13 8 Balance, 31st March, 1928 — £ s. d. Receipts from sales of national • endowment Cash in Public Account .. 944 6 10 lands .. .. .. .. 8,398 3 X Investment Account .. 32,290 0 0 Receipts from interest on sales .. .. 10 4 7 33,234 6 10 £33,547 1 4 £33,547 1 4 Balance-sheet as at 31st March, 1928. Liabilities. £ s. d. £ s. d. Accumulated funds .. .. .. .. 75,370 611 Unpaid purchase-price of land (not yet payable) .. 41,981 19 4 Sundry creditors for— Sundry debtors— Sales, &c. .. .. .. .. 20 1 6 Principal instalments on deferred payment .. 181 13 1 Miscellaneous .. .. .. .. 1104 Interest on sales of land .. .. .. 3 9 6 £ s. d. Cash in Public Account .. .. 944 6 10 Investment Account .. .. 32,290 0 0 • 33,234 6 10 £75,401 8 9 £75,401 8 9 J. B. Thompson, Under-Secretary for Lands. J. H. O'Donnell, Controller of Accounts. I hereby certify that the Receipts and Payments 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.
51
B.—l [PT. IV SUP. TO 1928].
NATIVE DEPARTMENT. NATIVE LAND SETTLEMENT ACCOUNT. Interest Account for the Year ended 31st March, 1928. Dr. £ s. d. £ s. d. Cr. • £ s. d. £ s. d. To Interest on loan capital .. 153,089 15 10 By Interest on amounts held in Less amount transferred to Investment Account .. 4,737 19 5 blocks as part of purchase Interest on cash paid to Public costs.. .. .. 9,818 8 0 Debt Redemption Fund .. 2,007 2 6 143,271 7 10 Interest on advances to Maori Interest on balance of amount transferred from Land Boards .. .. 541 1 5 Maori Land Settlement Account, 1913-14.. 105 9 8 Interest on survey liens, and interest on unpaid purchase of land sold on deferred payment license .. 18,702 10 11 25,988 14 3 Balance transferred to Revenue Account .. 117,388 3 3 £143,376 17 6 £143,376 17 6 Revenue Account for the Year ended 31st March, 1928. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Balance transferred from In- By Rents .. .. .. 59,270 3 9 terest Account .. .. .. 117,388 3 3 Royalties .. .. .. 1,223 14 11 Charges on rents — Miscellaneous recoveries .. 2,062 4 1 Local bodies — "Thirds," 62,556 2 9 "fourths," and " halves" 4,438 6 3 Balance transferred to Net Revenue Account 83,543 11 7 Loan repayments (loans raised under Local Bodies Act, 1908, and under section 47, Land for Settlement Act, 1925, for roading and other expenditure incurred in opening up land for settlements) .. 4,588 2 4* 9,026 8 7 Rebate of rents .. .. 2,975 4 9 Remissions of rent .. .. 4,611 7 10 Rents irrecoverable .. 1,166 4 8 Rents written off under Deteriorated Lands Act, 1925.. 3,078 18 4 11,831 15 7 Administration expenses (Lands Department) .. .. 2,781 12 0 Miscellaneous expenses .. 470 13 1 Purchase and general administration expenses .. 4,026 4 6 —— 7,278 9 7 Loan expenses, stamp duty on transfer of stock, and cost of raising loans and management charges of stock .. .. 574 17 4 £146,099 14 4 £146,099 14 4 * This sum is included in the contra entry "rents." Net Revenue Account for the Year ended 31st March, 1928. Dr. £ s. d. Cr. £ s. d. To Balance at Ist April, 1927 .. .. 509,029 15 7 By Balance as at 31st March, 1928 .. .. 601,241 10 10 Adjustments on account of previous year .. 8,668 3 8 Net loss for the year ended 31st March, 1928 83,543 11 7 £601,241 10 10 £601,241 10 10
B.—l [FT. IV SUP. TO 1928].
52
NATIVE DEPARTMENT —continued. NATIVE LAND SETTLEMENT ACCOUNT—continued. Balance-sheet as at 31st March, 1928. Liabilities. Assets. £ s. d. £ s. d. Land— £ s. d. £ s. d. Loan Capital .. .. .. 3,647,431 18 5 Blocks fully acquired and proLiability to other accounts — claimed .. .. 2,149,406 1 0 Consolidated Fund— Orakei Block .. .. 237,517 11 0 Interest on amount trans- Blocks partly acquired and ferred from Maori Land unproclaimed .. .. 277,341 2 8 Settlement Account .. 105 9 8 Interest and purchase exInterest on loan capital .. 229,741 13 4 penses capitalized on all Maori Land Settlement Ac- partly acquired blocks — count .. .. 2,344 0 11 Interest .. .. 52,152 5 1 — 232,191 311 Purchase expenses .. 7,282 13 0 Sundry creditors— 2,723,699 12 9 Lands Department — , Surveys in progress— Deposits on application to Native blocks not acquired, acquire the freehold .. 4,569 6 3 survey liens to be registered 9,444 10 4 Survey lien (principal) .. 251 2 5 Blocks acquired by Crown .. 10,808 9 0 Payments made in advance 20,252 19 4 on account of rents .. 3,191 10 8 Dominion Revaluation Board Miscellaneous .. .. 646 17 7 reductions .. .. .. 17,086 13 2 Native Department— Unpaid purchase-money on land Purchase-money deductions, sold on deferred-payment &c. .. .. .. 1,908 9 8 licenses (principal not yet — 10,567 6 7 due and payable) .. .. .. 193,625 11 1 Reserves, Capital— Unpaid purchase-money on Roading, &c .. .. .. 153 19 6 buildings (subject to repayReserves, Revenue — ment over a term of years— Orakei Block (interest, &c.) 16,901 8 1 principal not yet due and Sinking funds (as per contra) 38,296 19 0 payable) .. .. .. .. 2,910 3 3 Audit fees .. .. 45 0 0 Survey liens— Writings off in Suspense (as Principal .. .. 194,953 0 0 per contra) .. .. 2,540 9 7 Interest .. .. .. 77,469 18 11 Irrecoverable rents .. 3,981 2 0 —— 272,422 18 11 ■ — ——— 61,764 18 8 Sundry debtors — Rents charged in advance .. .. 13,892 9 6 Principal instalments on land Interest accrued on loan capital sold on deferred-payment (not yet due and payable) .. .. 62,505 6 3 license .. .. .. 6,766 13 3 Suspense Account (land purchase) 773 5 8 Interest on land sold on deferred-payment license .. 4,270 4 2 Principal instalments on buildings sold .. .. 123 19 6 Rents .. .. .. 26,02114 10 Royalties .. .. 364 19 11 Miscellaneous (Lands Depart- 1,786 13 10 ment) Maori Land Boards (principal and interest) .. 188 15 0 -< 39,523 0 6 Postponed charges outstanding— Rent .. .. .. 14,591 19 10 Principal instalments on buildings .. .. .. 43 2 6 14,635 2 4 Interest accrued (not yet due and payable)— Advances to Maori Land Boards from Native Land Settlement Account .. 127 13 6 Treasury investments .. 1,016 4 0 Land sales .. .. 2,388 18 5 — — 3,532 15 11 Outstanding rents in suspense .. 2,540 9 7 Cash in Public Debt Redemption Fund — New Zealand State Guaranteed Advances Act, 1909 .. 26,320 3 8 Public Debt Extinction Act, 1910 .. .. .. 11,976 15 4 38,296 19 0 Add interest accumulated to date .. .. .. 13,888 5 8 52,185 4 8 Advances to Maori Land Boards from Native Land Settlement Account .. .. .. .. 13,304 17 8 Cash balances, Native Land Settlement Account— Cash in Public Account .. 8 ,086 8 9 Investment Account .. 64,000 0 0 Imprest outstanding .. 232 19 9 /\ ■. — 72,319 8 6 Net Revenue Account— Balance as at Ist April, 1928 509,029 15 7 Add adjustments on account , of Tire vions years .. 8,668 3 8 517,697 19 3 Excess of expenditure over income for 1927-28 .. 83,543 11 7 601,241 10 10 £4,029,280 8 6 £4,029,280 8 6 R. N. Jones, Under-Secretary. I hereby certify that the Revenue Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— G. F. C. Campbell, Controller and Auditor-General.
B.—l [PT. IV Sup. TO 1928
53
NAURU AND OCEAN ISLANDS ACCOUNT. Revenue Account fob the Year ended 31st March, 1928. Dr. £ s. d. Cr. £ s. d. To Interest on debentures .. .. .. 26,578 15 9 By Annual payment from British Phosphate Administration charges .. .. .. 500 0 0 Commission .. .. .. 35,848 11 2 Audit charges .. .. .. .. 5 0 0 Interest on investments .. .. .. 633 811 Balance (to Appropriation Account) .. 9,398 4 4 £36,482 0 1 £36,482 0 1 Appropriation Account for the Year ended 31st March, 1928. Dr. £ s. d. Cr. £ s. d. To Sinking Fund Reserve Account .. .. 10,121 6 3 By Balance, Ist April, 1927 .. .. .. 16,864 7 7 Balance, 31st March, 1928 .. .. 16,141 5 8 Revenue Account .. .. .. 9,398 4 4 £26,262 11 11 £26,262 11 11 Balance-sheet as at 31st March, 1928. Liabilities. Assets. Loan raised under section 15, £ s. d. £ s. d. Share (16 per cent.) Nauru and Ocean Islands £ s. d. Finance Act, 1920 .. 600,000 0 0 phosphate rights .. .. .. .. 565,040 0 0 Less debentures redeemed .. 77,880 0 0 Proportion of annual payment from British 522,120 0 0 Phosphate Commission and other interest Interest accrued .. .. .. 8,739 1 11 accrued but not due .. .. .. 26,945 18 7 Reserve Account .. .. .. 42,920 0 0 Investments — £ s. d. Sinking Fund Reserve Account .. .. 5,617 7 9 Nauru and Ocean Islands Account 3,200 0 0 Appropriation Account .. .. 16,141 5 8 Nauru and Oceans Islands Sinking Fund Account .. .. 100 0 0 3,300 0 0 Cash— Nauru and Ocean Islands Account 244 15 9 Nauru and Ocean Islands Sinking Fund Account .. .. 7 10 251 16 9 £595,537 15 4 £595,537 15 4 Note. —During 1927-28 debentures amounting to £9,430 have been redeemed out of sinking fund. The accounts of the British Phosphate Commission for the year ended 30th June, 1927, are published herewith. 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. —6. F. C. Campbell, Controller and Auditor-General. THE BRITISH PHOSPHATE COMMISSIONERS. Trading Account for the Year ended 30th June. 1927. Dr. £ s. d, Cr. £ s . d. To F.o.b. cost of phosphate, including interest on By Phosphate sales, and sundry credits, less capital, contribution to a sinking fund for freight and insurance, &c. .. .. 780,070 6 1 the redemption of capital, and o£her charges in accordance with Article 11 of Agreement of the 2nd July, 1919 .. .. .. 720,438 17 7 Government Appropriation Account .. 59,631 8 6 £780,070 6 1 £780,070 6 1 Balance-sheet as at 30th June, 1927. Liabilities. £ s. d. Assets. £ s. d. United Kingdom Government .. .. 1,440,348 12 3 Nauru and Ocean Island phosphate rights, Commonwealth Government .. .. 1,440,348 12 3 buildings and plant, and steamer "Nauru New Zealand Government .. .. .. 548,704 5 3 Chief," less reserves for depreciation and other charges in accordance with Article 3,429,401 9 9 11 of Agreement of the 2nd July, 1919 .. 2,733,885 12 6 Sinking fund for redemption of capital .. 102,098 10 3 Sundry debtors and bills receivable .. .. 350,510 19 7 Sundry creditors and outstandings .. .. 138,803 9 8 Voyages in progress .. .. .. 6,781 16 3 Government Appropriation Account .. 59,631 8 6 Phosphate and goods in transit .. .. 136,896 3 6 Stocks at Nauru and Ocean Island and Australia 254,686 17 3 Cash at banks and in hand .. .. 247,173 9 1 £3,729,934 18 2 £3,729,934 18 2 We have examined the foregoing Balance-sheet with the books and vouchers of the British Phosphate Commissioners and the audited accounts from London. We have accepted the certificates of officers of the Commissioners for the valuation of the stocks. We have obtained all the information and explanations we have required. In our opinion the balance-sheet is properly drawn up so as to exhibit a true and correct view of the state of the Commissioners' affairs according to the best of our information and the explanations given to us and as shown by the books of the Commissioners.—Kent, Brierley, and Sully, Public Accountants, Auditors. Melbourne, 29th October, 1927.
B.—l [PT. IV Sup. TO 1928],
54
NAVAL DEFENCE. Income and Expenditure Account fob the Year ended 31st March, 1928. Expenditure. £ s. d. Income. £ s. d. To Salaries, wages, and overtime .. .. 234,476 10 0 By Purchase of discharges of New Zealand ratings 157 0 0 Clothing, victualling, &c. .. .. .. 49,987 3 2 Balance carried down .. .. .. 470,280 2 7 Medical services .. .. .. 2,480 11 6 Repairs .. .. .. .. 44,424 7 5 Lighting and fuel .. .. .. 39,780 010 Stores, expenses incidental to .. .. 29,318 17 8 Works .. .. .. .. .. 948 1 9 Reserves, courses of instruction .. .. 6,388 13 0 Advertising .. .. .. .. 611 1 4 Freight .. .. .. .. 6,818 8 0 Passages .. .. .. .. 9,665 1 1 Rent .. .. .. .. .. 276 17 7 Training in England .. .. .. 3,860 5 9 Trawler expenses .. .. .. 1,061 3 3 Deferred pay .. .. £35,862 16 0 Less deferred pay forfeited 1,176 18 0 34,685 18 0 Panama Canal dues .. .. .. 1,151 18 2 Printing and stationery .. .. .. 724 19 4 Miscellaneous .. .. .. .. 3,495 2 1 Depreciation .. .. .. .. 282 2 8 £470,437 2 7 £470,437 2 7 £ s. d. £ s. d. To Balance brought down .. .. .. 470,280 2 7 By Balance .. .. .. .. 604,251 6 7 Grant to Singapore Base .. .. .. 125,000 0 0 Interest on capital .. .. .. 8,971 4 0 £604,251 6 7 £604,251 6 7 Note.—lncluded in the above account is a charge for interest on capital which is not reflected in the Navy Office's appropriations. Balance-sheet as at 31st March, 1928. Liabilities. £ s. d. Assets. £ s. d. Capital Account as at Ist April, 1927 .. .. 199,360 011 Buildings .. .. .. .. .. 45,834 16 9 Depreciation Reserve .. .. .. 282 2 8 Land at Devonport .. .. .. 15,505 0 0 Sundry creditors .. .. .. .. 832 10 1 Plant and fittings .. .. .. .. 32,869 3 3 Amount due for Naval remittances .. .. 3,672 2 7 Stores on hand .. .. .. .. 117,146 3 9 Treasury Adjustment Account .. .. 615,366 14 2 Sundry debtors .. .. .. .. 234 17 6 Deposits Account—Naval remittances.. .. 3,672 2 7 Excess of expenditure over income— £ s. d. Departmental .. .. 479,251 6 7 Singapore Base .. .. 125,000 0 0 604,251 6 7 £819,513 10 5 £819,513 10 5 E. N. R. Fletcher, Naval 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 note. —G-. F. C. Campbell, Controller and Auditor-General.
55
B.—l [PT. IV Sup. TO 1928].
POLICE DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1928. Expenditure. Income. £ ». ft. To Administrative charges— £ s. d. £ s. d. By Subsidies from local bodies .. .. 2,765 10 0 Salaries .. .. .. 331,931 13 3 License fees, Arms Act .. .. .. 2,101 7 0 Rent .. .. .. 1,951 9 3 Sale of confiscated firearms .. .. 55 16 10 Office expenses .. .. 822 3 9 Sale of confiscated liquor .. .. .. 25 2 7 Printing and stationery .. 4,264 13 4 Payment for special police services .. .. 721 9 6 Postage and telegrams .. 4,334 16 2 Telephones .. .. 6,351 17 9 5,669 5 11 House allowances.. .. 22,463 6 4 Excess of expenditure over income .. .. 467,598 15 4 Transfer expenses .. 5,991 7 8 Travelling-expenses .. 15,338 19 6 393,450 7 0 Other charges— Upkeep of bicycles, horses, and motor-vehicles .. 8,761 9 5 Freight, cartage, &c. .. 175 2 7 Clothing, stores, &c. .. 9,309 11 4 Fuel, light, water, scavenging 4,772 13 5 Police prosecutions .. 1,616 14 0 Prisoners'rations .. 886 16 10 Maintenance and repairs to buildings, &c. .. .. 8,792 9 8 Rewards .. .. 93 18 1 Medical expenses .. .. 334 8 7 Police examinations .. 124 0 6 Compassionate allowances .. 536 4 0 Legal expenses .. .. 40 0 0 "Extradition expenses .. 8 16 11 Sundry expenses .. .. 39 1 2 — 35,491 6 6 Depreciation on— Buildings .. .. 10,541 6 0 Motor-vehicles .. .. 710 18 11 Furniture and fittings .. 699 10 0 Automatic pistols .. 636 8 0 Horses .. .. .. 35 0 0 Stores and equipment .. 833 5 3 • 13,456 8 2 Loss on sale of building .. 534 8 0 Loss on sale of stores .. 140 7 7 Value of stores, &c., lost .. 15 18 1 ————— 690 13 8 Interest on capital .. .. .. 30,179 5 11 £473,268 1 3 £473,268 1 3 Note.—The accounts include charges for interest and expenditure on construction of buildings, for which the Department possesses no parliamentary appropriation, and also credit for rent from the Valuation Department, for which that Department possesses no parliamentary appropriation,
B.—l [PT. IV SUP. TO 1928],
56
POLICE DEPARTMENT—continued. Balance-sheet as at 31st Makch, 1928. Liabilities. £ s. d. Assets. Capital liability to Treasury at Ist April, 1927 .. 670,651 0 8 Land— £ s. d. £ s. d. Treasury Adjustment Account .. .. 387,358 2 6 Gross value at Ist April, 1927 217,038 15 0 Sundry creditors .. .. .. .. 2,744 16 5 Additions .. .. .. 393 16 6 Depreciation reserve .. .. .. 82,334 2 4 217,432 11 6 Value of land transferred to Lower Hutt Borough Council 840 0 0 216,592 11 6 Buildings— Gross value at Ist April, 1927 .. 400,974 4 4 Additions .. .. .. 5,699 15 3 £ s. d. 406,673 19 7 Sale of building .. 124 0 0 Depreciation provided on buildings sold 201 12 0 Loss on sale of building .. .. 530 0 0 855 12 0 405,818 7 7 Writings off Suspense Account— Loss on sales of buildings .. 534 8 0 • 405,283 19 7 Stores and equipment— Value at Ist April, 1927 .. 29,359 13 9 Additions .. .. .. 4,163 10 3 £ s. d. 33,523 4 0 Sales .. .. 314 13 6 Free issues .. 4,032 11 11 Worn out, &c. .. 423 18 7 4,771 4 0 28,752 0 0 Writings off Suspense Account— Loss on sales, &c. .. .. 176 18 1 28,575 1 11 Office furniture — Value at Ist April, 1927 .. 9,355 12 11 Additions .. .. .. 587 18 10 £ s. d. 9,943 11 9 ' Worn out, &c. .. 34 14 1 Sales .. .. 0 13 3 — 35 7 4 9,908 4 5 Writings off Suspense Account— Loss on sales .. .. 3 8 9 9,904 15 8 Motor-vehicles— Gross value at Ist April, 1927 .. 5,238 8 2 Additions .. .. .. 636 8 8 £ s. d. 5,874 16 10 Value of vehicles sold 540 0 0 Value of spare wheel lost .. .. 6 10 0 546 10 0 5,328 6 10 Horses —Value at 31st March, 1928 .. .. 194 0 0 Automatic pistols—Value at 31st March, 1928 .. 8,485 6 6 Official stamps on hand .. .. .. 974 9 6 Sundry debtors .. .. .. .. 150 15 1 Excess of expenditure over income .. .. 467,598 15 4 I £1,143,088 1 II j £1,143,088 1 11 E. F. Madden, Chief Clerk. 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. IV Sup. TO 1928],
57
PUBLIC DEBT REDEMPTION FUND. Showing the Net Cost to the Taxpayer of Debt-reduction under the Repayment of the Public Debt Act, 1925. Revenue Account fob the Year ended 31st March, 1928. Dr- £ s. d. Or. £ s. d. To Public Debt Repayment Account— By Interest on the Public Debt Redemption Payments from Consolidated Fund—• Fund — | per cent, on the public debt outstanding Public Trust Office .. .. .. 418.251 2 5 as at 31st March, 1927 .. .. 919,727 410 Discharged Soldiers Settlement Account .. 540,000 0 0 3J per cent, of the amount of the public State Advances Office— debt redeemed to 31st March, 1927 .. 64,111 610 Net earnings .. .. .. 116,828 11 8 3J per cent, of the amount of the public Accrued to 31st March, 1928 .. .. 34,671 2 10 debt cancelled during the year com- Due and unpaid at 31st March, 1928 .. 9,357 7 4 puted from dates of redemption .. 9,925 17 4 Excess of expenditure over revenue for Reserve for interest to be written off .. 220,000 0 0 the year ended 31st March, 1928 .. 94,656 4 9 £1,213,764 9 0 £1,213,764 9 0 £ s. d. £ s. d. To Balance brought down .. .. .. 94,656 4 9 By balance .. .. .. .. 434,656 4 9 Interest due and unpaid for previous years written off on account of Discharged Soldiers Settlement losses .. .. 340,000 0 0 £434,656 4 9 J £434,656 4 9 Note.—lncluded in the net earnings of the State Advances Office is an amount of £21,748 10s. 6d. which had not been paid to the Consolidated Fund by 31st March, 1928. Balance-sheet as at 31st March, 1928. Liabilities. £ s. d. Assets. £ s. d. Public Debt Redemption Fund .. .. 23,125,644 10 6 Investments in— Reserve for interest to be written off .. 220,000 0 0 Public Trust Office .. .. .. 7,966,68811 2 Treasury Adjustment Account .. .. 478,684 14 11 Discharged Soldiers Settlement Account .. 11,900,000 0 0 State Advances Office .. .. .. 3,258,955 19 4 Interest accrued— State Advances .. .. .. 34,671 2 10 Interest due and unpaid— Discharged Soldiers Settlement Account .. 220,000 0 0 State Advances Office .. .. .. 9,357 7 4 Excess of expenditure over revenue .. 434,656 4 9 £23,824,329 5 5 £23,824,329 5 5 A. D. Park, F.1.A.N.Z., Accountant to the Treasury. I hereby certify that the Revenue Account and Balance-sheet have been examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. The following comment is appended: Interest due by the Discharged Soldiers Settlement Account in respect of capital moneys advanced to that account (£13,500,000) has been credited on the full amount advanced, whereas such capital moneys are, in accordance with a ruling of the Crown Law Office, reducible in terms of section 8 (1) (b) of the Repayment of the Public Debt Act, 1925, as amended by section 21 of the Finance Act, 1927 (No. 2) by any amounts lawfully written ofl (whether before or after the commencement of the 1925 Act) by virtue of the operations of the Discharged Soldiers Settlement Acts. The amount of such interest is not therefore in accordance with the existing law. The Treasury advises that it is its intention to have the Act amended so as to obviate the necessity for this comment in future. —G. F. C. Campbell, Controller and Auditor-General.
B—B.8 —B. 1 [PT. IV SUP, IO 1928
B. —1 [PT. IV Sup. TO 19281.
58
PUBLIC TEUST OFFICE. Profit and Loss Account for the Year ended 31st March, 1928. Dr. £ a. d. £ s. d. Cr. £ s. d. To Salaries .. .. .. .. 180,273 19 3 By Commission and other income .. .. 275,544 3 5 Overtime .. .. .. .. 433 15 9 Service charges— Agents'commission .. 7,517 10 5 Services of High Commissioner 1,150 0 0 Services of General Post Office 714 16 6 9,382 6 11 Audit of books and accounts .. .. 700 0 0 Maintenance of premises and plant —Repairs, insurances, &c. .. 3,714 4 6 Rent .. .. .. .. 1,084 17 5 General charges— Advertising .. .. 2,980 15 11 Cleaning, lighting, heating, and power .. .. 4,118 14 4 Legal expenses .. .. 128 19 11 Rates .. .. .. 877 12 6 Miscellaneous payments .. 422 18 3 Postages and freight .. 3,506 15 7 Stamp duty on receipts and cheques .. .. 917 9 0 Telephone subscriptions .. 930 7 3 Printing, stationery, and requisites .. .. 4,489 19 2 Travelling-expenses .. 3,660 18 7 Salaries and expenses of Farm Inspectors .. .. 3,624 13 2 Salaries of custodians and staff 5,700 19 5 31,360 3 1 Depreciation on office premises, furniture, plant, &c. .. .. 14,483 18 6 Contributions to subsidy to Public Service Superannuation Fund .. .. .. .. 3,005 15 1 Balance, being net profit for year, transferred to Appropriation Account .. .. .. .. 31,105 2 11 £275,544 3 5 £275,544 3 5 Profit and Loss Appropriation Account for the Year ended 31st March, 1928. Dr. £ s. d. Cr. £ s. d. To Reserve for income-tax, 1928-29 .. .. 2,800 0 0 By Profit and Loss Account— General Legal Expenses Account .. .. 2,000 0 0 Balance transferred .. .. .. 31,105 211 Balance transferred to Investment Fluctuation Profit on realization of lease .. .. 25 0 0 Account .. .. .. .. 26,330 2 11 £31,130 2 11 £31,130 2 11
59
B.—l FPT. IV Sup. TO 1928
PUBLIC TRUST OFFlCE—continued. Balance-sheet as at 31st Mabch, 1928. Liabilities. Assets. £ s. d. £ s. d. £ s. d. £ s. d. Amounts held in Common Freehold and leasehold preFund for sundry estates mises and sites .. .. 444,019 19 6 and funds .. .. 20,259,728 5 1 Furniture and plant, &c. .. .. 36,544 19 7 Amount held for special in- Stationery and stores, &c. .. 5,659 14 0 vestment on behalf of cer- Stocks, bonds, and detain funds, but not yet bentures — invested .. .. 37,514 8 1 Government securities .. 1,332,399 17 1 Amount specially invested Land Settlement Finance on behalf of certain Act debentures .. 38,500 0 0 estates and funds .. 8,188,198 19 5 Local bodies'debentures 6,722,129 19 4 28,485,441 12 7 8,093,029 16 5 Sundry creditors, including Mortgages, &c. .. .. 11,744,912 17 5 accounts passed for pay- Less reserve .. .. 56,333 10 10 ment but not yet paid .. 157,876 16 9 11,688,579 6 7 Overdraft—Bank of New Advances for protection of Zealand, Wellington .. .. 59,364 7 5 securities acquired or in Reserve for income-tax .. 3,213 15 5 possession, &e. .. .. 15,169 3 2 Reserve in respect of enemy- Properties acquired .. 163,854 5 11 property moneys .. 82,805 1 4 Less reserve .. .. 32,983 3 4 Special reserve for securities 15,000 0 0 130,871 2 7 General Legal Expenses Advances (on overdraft) to Account .. .. 12,960 11 4 estates and accounts .. 368,383 9 7 Investment Fluctuation Ac- Less reserve .. .. 1,931 3 7 count .. 129,645 9 10 366,452 6 0 243,624 17 11 Interest and rent accrued, Assurance and Reserve Fund .. 427,346 1 3 due and overdue— Interest accrued up to 31st March, 1928, but not yet due, and interest overdue .. 345,543 9 5 Rent due or accrued .. 589 13 6 346,133 2 11 Sundry debtors .. .. .. 2,624 0 8 Cash in hand, on current account, and on deposit in New Zealand and in London .. .. .. .. 56,371 5 1 Special investments held on behalf of certain estates and funds — Government securities .. 812,720 12 10 Local bodies'debentures 2,000,384 9 I Land Settlement Finance Act debentures .. 4,500 0 0 Private debentures and shares .. .. 17,852 6 6 Mortgages .. .. 5,310,804 10 7 Mortgage securities acquired .. .. 24,231 15 10 Advances for protection of securities acquired.. 85 14 7 Loans .. .. 964 5 4 Savings-bank accounts .. 318 0 5 Overdue interest on special investments .. 16,337 4 3 ■ 8,188,198 19 5 £29,373,653 15 11 £29,373,653 15 11 J. W. Macdonald, Public Trustee. W. Bakr, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.-—G. F. C. Campbell, Controller and Auditor-General.
B.—l [PT. IV SUP. TO 1928],
60
PUBLIC WORKS DEPARTMENT. NATIONAL DEVELOPMENT ACCOUNT (PUBLIC WORKS FUND). Income and Expenditure on Capital Account foe the Year ended 31st March, 1928. Construction and Improvement of Roads. Expenditure. Income. To Expenditure on construction of, and reinstatement of flood damage By Recoveries on account of expenditure (portion chargeable to capital) to, roads, bridges, &c., including of previous years — subsidies to local bodies and a proportion of general " Departmental " Road districts — £ s. d. £ s. d. administrative expenditure:— Whangarei .. .. 2 9 6 Construction. Total. Auckland .. .. 313 8 8 Flood Damage. rp , io a Road districts— £ s. d. £ s. d. £ s. d. lauranga .. .. WU « Whangarei .. 150,825 4 7 177 6 0 151,002 10 7 Gisborne .. .. .50 0 0 Auckland .. 153,538 14 7 299 8 3 153,838 210 laumarunui.. .. idB 8 i Tauranga .. 62,139 16 4 .. 62,139 16 4 Na P ler " 184 18 J Gisborne .. 29,768 9 6 241 1 6 30,009 11 0 „ , , . , ~ , Taumarunui .. 52,236 9 6 39 0 1 52,275 9 7 Balance, being excess ot capital exStratford .. 73,836 18 5 238 011 74,074 19 4 penditure over capital income on Napier.. .. 17,417 12 0 .. 17 417 12 0 road 3, &c transferred t° annual Wellington .. 21,540 16 5 Or. 46 7 0 21,494 9 5 National Development Account ..953,951 2 3 Nelson .. .. 45,772 13 9 .. 45,772 13 9 Greymouth .. 32,966 410 15 0 6 32,981 5 4 Christchurch .. 34,238 10 3 17 17 0 34,256 7 3 Dunedin .. 48,026 18 0 366 10 0 48,393 8 0 Invereargill .. 24,684 13 4 .. 24,684 13 4 746,993 1 6 1,347 17 3 748,340 18 9 Advertising-tenders, &c. .. .. .. 44 13 2 Compensation for injuries .. .. .. 3,939 0 1 Engineering surveys .. .. .. .. 1,041195 Rail freight on road-metal .. .. .. 1,436 8 10 Transfer to Main Highways Account under Main Highways Act, 1922 .. .. .. .. 200,000 0 0 £954,803 0 3 £954,803 0 3 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 over £ s. d. ways, and tracks in mining districts, on capital income for year on goldfields, roads, &c., prospecting-tracks, and on general works, transferred to annual National Development including a proportion of general " Depart- Account .. .. .. .. 2,728 2 6 mental " administrative expenditure— Auckland district .. .. .. 844 9 6 Nelson district .. .. .. .. 526 0 0 Greymouth district .. .. .. 1,215 17 4 Dunedin district.. .. .. .. 141 15 8 £2,728 2 6 £2,728 2 6 Construction and Improvement of Harbour-works. Expenditure. Income. To Net expenditure on wharves, jet- By Recoveries on account of expenditure of preties, landings, &c., including vious years — £ s. d. a proportion of general " De- Greymouth district .. .. .. 165 7 I partmental" administrative Balance, being excess of capital expenditure expenditure — £ s. d. £ s. d. over capital income for year on harbourWhangarei district .. .. 2,232 10 4 works, &c., transferred to annual National Auckland district .. .. 1,344 10 0 Development Account .. .. .. 15,029 15 9 Nelson district .. .. 932 7 5 Greymouth district .. .. 9,555 12 4 Dunedin district .. 1,176 0 5 — 15,241 0 6 River navigation — Improvements and protective works— Auckland district .. .. 62 12 6 Greymouth district .. .. 66 6 0 Dunedin district .. .. 0r.174 16 2 Cr. 45 17 8 £15,195 2 10 £15,195 2 10
61
B. —1 [PT. IV SUP. to 1928
PUBLIC WORKS DEPARTMENT—continued. NATIONAL DEVELOPMENT ACCOUNT (PUBLIC WORKS FUND) —continued. Lands Improvement. Expenditure. Income. To Net expenditure, including a proportion of £ s. d. By Recoveries on account of expenditure of £ s. d. general " Departmental " administrative previous years— expenditure on— Waikaremoana watershed area .. .. 2,51317 8 Reclamation works — Village-homestead special settlements (section Sand-dune areas .. .. .. 951 11 4 221, Land Act, 1908) .. .. .. 59 18 11 Drainage, &c., works— Balance, being excess of capital expenditure Free grants .. .. .. .. 4,765 410 over capital income on lands improvement, Subsidies, &c. .. .. .. .. 17,365 13 0 transferred to annual National Development Roads, &c., works — Account .. .. .. .. 80,032 16 5 Clarence Valley .. .. .. 1 8 10 Te Puke Water-supply Road .. .. 546 13 0 Stopbanks— Piako .. .. .. .. 416 14 2 Taieri .. .. .. ..37,534 83 Tokatoka .. .. .. .. 15,494 9 5 Waitoa .. .. .. .. 93 2 1 River-erosion— Ashley River .. .. .. .. 42 19 0 Waimana River .. .. .. 96 17 10 Miscellaneous .. .. .. .. 5,297113 £82,606 13 0 £82,606 13 0 RAILWAY CONSTRUCTION (PUBLIC WORKS FUND). Income and Expenditure on Capital Account fob the Year ended 31 st March, 1928. Public Works Fund: Yote " Railway Construction." Expenditure. Income. To Net expenditure, including a proportion of £ s. d. By Net recoveries during the year— £ s. d. general "Departmental" administrative Land claims, &c. .. .. .. 2,640 8 1 expenditure, and of charges and expenses Recoveries on account of expenditure of of raising loans on the following railway- previous years— lines— Unopened lines .. .. .. 839 17 2 Huarau Northwards .. .. .. 169,836 14 3 Credits for amount of expenditure on sections Okaihau Northwards .. .. .. 101,798 5 4 handed over to New Zealand Railway Dargaville Branch .. .. .. 21,606 1 11 Department during the year-— East Coast Main Trunk—Waihi-Taneatua 165,946 10 10 East Coast Main Trunk —Waihi-Tahawai.. 309,368 13 6 Gisborne-Napier .. .. .. 309,952 5 7 Recoveries on account of goods Waikokopu Branch .. .. .. 14,921 15 2 and passenger traffic— £ s. d. Stratford Main Trunk .. .. .. 203,177 411 Stratford. — Main Trunk .. 6,133 19 6 Glenhope-Murchison .. .. .. 24,990 11 10 Waihi-Taneatua .. 19,463 11 5 Westport-Inangahua .. .. .. 24,689 0 0 Waikokopu Branch .. 11,053 19 6 Lawrence-Roxburgh .. .. .. 58,808 0 8 — 36,651 10 5 Survey (new lines and lines not specified) .. 1,137 9 9 Balance, being excess of capital expenditure Working-expenses of running over capital income transferred to Railway goods and passenger Construction Account .. .. 783,190 9 11 traffic— £ s. d. Stratford - Main Trunk .. 5,997 13 2 Waihi-Taneatua .. 23,700 4 2 Waikokopu Branch .. 6,129 1 6 35,826 18 10 £1,132,690 19 1 £1,132,690 19 1 Notes. —(1) The following amounts have been handed over to the Railways Department without parliamentary appropriation : (a) Total expenditure on lines handed over during the year 1927-28, £309,368 13s. 6d. ; (b) expenditure during 1927 -28 on lines previously handed over, £14,365 lis. 9d.; (c) recoveries during 1927-28 on account of expenditure of previous years in connection with lines previously handed over, £858 14s. 4d. (2) The following amounts have been included in the 1927-28 accounts for Railway Construction vote without parliamentary appropriation : £35,450 for proportion of general departmental supervision for 1927-28 ; £139,353 for proportion of charges and expenses of raising loans for the three years since Ist April, 1925. IRRIGATION AND WATER - SUPPLY (PUBLIC WORKS FUND) : SCHEMES UNDER CONSTRUCTION. Income and Expenditure on Capital Account for the Year ended 31st March, 1928. Expenditure. Income. To Net expenditure on the construction and upkeep By Recoveries on account of expenditure of £ s. d. of dams, weirs, water-races, &c., in course of £ s. d. previous years (Manuherikia) .. .. 2,797 11 3 construction, Otago Central schemes — General surveys, &c. .. .. .. 167 1 2 Ardgour .. .. .. • • 1,282 4 8 Balance transferred to Irrigation Construction Arrow River .. .. .. 15,828 3 8 Account, being excess of expenditure over Earnscleugh .. .. .. .. 511 17 7 income for year .. .. .. 51,397 10 2 Hawkdun .. .. .. 22,892 9 8 Last Chance .. .. .. 1,514 3 0 Land levelling, various schemes .. .. 475 0 9 Manuherikia .. .. .. .. 3,264 4 4 Manuherikia Upper .. .. .. 2 18 9 Miller's Flat .. .. .. .. 58 9 9 Roaring Meg .. .. .. .. 71 7 9 Tarras 4,421 13 II Teviot Extension .. .. .. 3,191 16 11 Soil survey .. .. .. .. 8471110 £54,362 2 7 £54,362 2 7 Note. —A charge of £1,840 for proportion of " Departmental " administration expenditure has been included without appropriation.
B. —1 [PT. IV Sup. TO 1928].
PUBLIC WORKS DEPARTMENT—continued. IRRIGATION AND WATER-SUPPLY: SCHEMES IN OPERATION. Profit and Loss Account for the Year ended 31st March, 1928.
62
Gross Revenue Account. Bengerburn Galloway j Ida Valley l Teviot Total Bengerburn Galloway j Ida Valley Teviot m * i Scheme. Scheme. | Scheme. Scheme. ' Scheme. Scheme. Scheme. Scheme. lotai. I ' - ; J I _ Dr. Or. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Management and opera- By Sales of water after de- 56 13 11 1,236 5 2 6,006 11 4 957 7 10 8,256 18 3 tion expenses — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. ducting rebates, &c. Salaries, wages, horse al- .. 519 10 7 2,048 15 1 1,414 7 10 3,982 13 6 Rents of cottages, &c. .. .. 16 14 5 76 11 11 .. 93 6 4 lowances, repairs, &c. Gross loss, carried down .. .. .. 487 0 0 487 0 0 Proportion of office and 5 0 0 22 10 0 98 0 0 30 0 0 155 10 0 administrative expenses Gross profit, carried down 51 13 11 710 19 0 3,936 8 2 .. 4,699 1 1 56 13 11 1,252 19 7 6,083 3 3 1,444 7 10 8,837 4 7 56 13 11 1,252 19 7 6,083 3 3 1,444 7 10 8,837 4 7 Net Revenue Account. ■ssr;"a-"' as. ~ j l-gl'-aSrl as. r~" Dr. £ s. d. £ s. d. £ . s. d. £ s. d. Or. £ s. d. £ d. s. £ s. d. £ s. d. To Gross loss, brought down .. .. .. ■■ 487 0 0 487 0 0 By Gross profit, brought down .. 51 13 11 4,647 7 2 .. 4,699 1 1 Interest at 4|per cent. On capital out- 29 6 0 8,661 16 8 1,675 7 5 10,366 10 1 Net loss for the year .. .. .. 4,119 13 6 2,692 17 8 6,812 11 2 lay at 1st April, 1927 Interest at 4 per cent, on Depreciation .. 20 4 9 18 12 3 38 17 0 Reserve Account Depreciation Reserve .. .. .. 84 19 3 511 18 0 596 17 3 Net profit for the year .. 22 7 11 .. .. 22 7 11 51 13 11 8,767 0 8 2,692 17 8 11,511 12 3 51 13 11 8,767 0 8 2,692 17 8 11,511 12 3 Depreciation Reserve Account. Ida Valley Teviot Ida Valley Tp-rfnt and Galloway Schemet Total. and Galloway Total. Schemes. Schemes. Dr. £ s. d. £ s. d. £ s. d. Gr. £ s. d. £ s. d. £ s. d. To Balance at 31st March, 1928 611 1 10 995 16 3 1,606 18 1 By Balance at 31st March, 1927 505 17 10 465 6 0 971 3 10 Interest at 4 per cent, per 20 4 9 18 12 3 38 17 0 annum Amount set aside as per Net 84 19 3 511 18 0 596 17 3 Revenue Account 611 1 10 995 16 3 1,606 18 1 611 1 10 995 16 3 1,606 18 1
B.—l [PT. IV SUP. TO 1928].
63
PUBLIC WORKS DEPARTMENT—continued. PUBLIC BUILDINGS (PUBLIC WORKS FUND). Income amd Expenditure on Capital Account for the Year ended 31st March, 1928. Income. £ a. d. Expenditure. £ s. d. By Amounts transferred to Departments as To Parliamentary Buildings .. .. .. 550 18 3 under:—■ £ s. d. Departmental buildings and offices .. .. 11,227 7 4 Agricultural .. .. 2,862 12 7 Workshops, stores, and garages .. .. 22,356 14 1 Education .. .. 5,000 0 0 Other Government buildings — £ s. d. Health and Hospitals .. 14,361 3 1 Courthouses .. .. 8,504 13 11 Internal Affairs .. .. 1,005 9 11 Prisons .. .. .. 21,154 17 11 Justice .. .. .. 7,531 0 2 Police .. .. .. 4,745 5 4 Mental Hospitals .. 51,118 11 7 Postal and Telegraph .. 74,733 11 0 Police .. .. .. 5,561 5 5 Agricultural .. .. 2,986 17 5 Postal and Telegraph .. 77,193 10 5 Mental Hospitals .. .. 51,441 13 10 Printing and Stationery . . 1,317 4 1 Health and Hospital Institu- Prisons .. .. .. 22,358 15 4 tions .. .. .. 12,406 8 3 188,309 12 7 Internal Affairs .. .. 1,005 911 Balance, being excess of capital expenditure Education .. 5,000 0 0 over capital income transferred to — Government Printing Office 1,317 4 1 £ s. d. 183,296 I 8 Parliamentary Buildings .. 550 18 3 Departmental buildings and offices and other Government buildings .. 6,213 16 5 Workshops, stores, and garages .. .. 22,356 14 1 29,121 8 9 £217,431 1 4 £217,431 1 4 Note. —No parliamentary appropriation is held under the Buildings votes by the Department for the following : (a) Proportion (£1,362) 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 (£188,309 12s. 7d.) 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, 1928. Trading Account. Dr. £ s. d. £ s. d. Cr. £ s. d. To Logging— By Sales of Timber .. .. .. .. 8,744 2 5 Wages .. .. .. 1,760 1 9 Timber used in mill .. .. .. 272 18 6 Supplies .. .. .. 190 3 5 Net profit on hewn timber.. .. .. 140 15 4 1,950 5 2 Less logs on skids, 31st March, 1928 .. .. .. 7 18 1,943 3 6 Milling— Timber on hand, Ist April, 1927 124 6 8 Wages .. .. .. 2,362 12 11 Supplies .. .. 87 9 3 2,574 8 10 Less stock of timber, 31st March, 1928 .. .. 437 7 ] — 2,137 1 9 Gross profit .. .. .. .. 5,077 11 0 £9,157 16 3 £9,157 16 3 Profit and Loss Account. Dr. £ s. d. Or. £ s. d. To Supervision .. .. .. .. 226 19 2 By Gross profit .. .. .. .. 5,077 11 0 Royalty (value of bush written off) .. 939 19 10 Depreciation of assets .. .. .. 867 19 4 Loss by fire (accommodation) .. .. 130 0 0 Interest on capital— £ s. d. Net cash advances .. 229 17 9 Plant loaned from plant vote 130 10 0 360 7 9 Net profit for the year .. .. .. 2,552 411 £5,077 11 0 £5,077 11 0 £ s. d. £ s. d. To Balance, net profit to 31st March, 1928 .. 3,131 9 1 By Profit from previous years .. .. 579 4 2 Net profit for 1927-28 .. .. .. 2,552 411 £3,131 9 1 £3,131 9 1 Note. —The following charges have been included for which the Department possesses no parliamentary appropriation : (a) Temporary charge for interest at 4J per cent. ; (b) depreciation and value of bush written off.
B. —1 [PT. IV Sup. TO 1928].
64
PUBLIC WORKS DEPARTMENT —continued. TIMBER-SUPPLY AND SAWMILLS (PUBLIC WORKS FUND) : WAIKAREMOANA. Trading and Profit and Loss Account for the Year ended 31st March, 1928. Trading Account. Br. Cr. £ s. d. To Logging— £ s. d. £ s. d. By Sales of timber .. .. .. .. 12,618 4 2 Tram-maintenance .. .. 264 9 4 Sales of firewood .. .. .. .. 18139 Wages .. .. .. 3,497 12 1 Timber used for mill purposes .. .. 589 16 10 Supplies .. .. .. 671 13 6 Depreciation .. .. 1,857 15 10 6,291 10 9 Lees logs on hand, 31st March, 1928 .. .. .. 7 10 0 6,284 0 9 Milling— Wages .. .. .. 2,891 3 6 Supplies .. .. .. 595 13 1 3,486 16 7 Add timber on hand, 31st March, 1927 .. .. . . 72 18 0 3,559 14 7 Less sawn timber on hand, 31st March, 1928 .. .. 956 15 7 — 2,602 19 0 Gross profit .. .. .. .. 4,339 15 0 £13,226 14 9 £13,226 14 9 Profit and Loss Account. Dr. £ s. d. £ s. d. Cr. £ s. d. To Supervision .. .. .. .. 375 13 0 By Gross profit .. .. .. .. 4,339 15 0 Royalty .. .. .. .. .. 712 19 6 Insurance .. .. .. .. 89 15 4 Road-maintenance.. .. .. .. 169 8 6 Timber used in maintenance .. .. 174 8 3 Interest on plant on loan .. 415 0 Interest on capital .. 308 5 8 313 0 8 Depreciation of assets .. .. .. 1,840 17 0 Net profit for the year .. .. .. 663 12 9 £4,339 15 0 £4,339 15 0 TIMBER-SUPPLY AND SAWMILLS (PUBLIC WORKS FUND) : DONNELLY'S CROSSING. Profit and Loss Account for the Year ended 31st March, 1928. £ s. d. £ s. d. To Wages of watchman, &c. .. .. .. 79 6 0 By Rents of cottages and stacking-site .. .. 33 12 0 Fire insurance .. .. .. .. 308 17 6 Net loss for the year, carried down .. .. 923 8 1 Rentals of land and sidings .. .. .. 73 15 0 Repairs, &c. .. .. .. .. 22 11 0 Depreciation on plant, buildings, &c... .. 472 10 7 £957 0 1 £957 0 1 £ s. d. £ s. d. To Net loss brought down .. .. .. 923 8 1 By Net profit from previous periods, brought forward 6,170 7 4 Adjustment—Planer now charged to Sawmill Account .. .. .. .. 240 19 4 Balance, net profit, carried forward .. .. 5,005 19 11 £6,170 7 4 £6,170 7 4 Notes. —(a) The above-named sawmill was not operated during the year. (6) The charge for depreciation is included without special parliamentary appropriation. PLANT, MATERIAL, AND STORES (PUBLIC WORKS FUND). Income and Expenditure on Capital Account for the Year ended 31st March, 1928. Expenditure. Income. To Expenditure, including salaries, By Sundry recoveries from miscellaneous works — £ s. d. wages, &c., on— £ s. d. £ s. d. Plant— Plant .. .. .. 28,175 1 5 Hire, depreciation, sales, and transfers to Material and stores .. 49,817 2 2 separate accounts .. .. .. 42,368 9 5 77,992 3 7 Material and stores — Balance, excess of capital income over capital Issues, &0., including overhead charges .. 41,486 15 3 expenditure for the year, transferred to Balance, excess of capital expenditure over Plant Account .. .. .. .. 14,193 8 0 capital income for the year, transferred to Material and Stores Account .. .. 8,330 6 11 £92,185 11 7 £92,185 11 7 Note.—The following have been transferred to Public Works Departmental Account without appropriation : (a) Depreciation, &c., of plant not in service, £340 12s, 3d.; (6) amounts to be written off in Appropriation Act, 1928, in connection with material and stores, £1,284 6s, 4d.
65
B.—l [PT. IV Sup. TO 19281.
PUBLIC WORKS DEPARTMENT—continued. PUBLIC WORKS, DEPARTMENTAL (PUBLIC WORKS FUND). Income and Expenditure on Capital Account eor the Year ended 31st March, 1928. Expenditure. Income. I'o 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 .. .. .. .. 50,168 6 0 Inspection and licenses, &c., electric lines Extra engineering, clerical, draughting, and and installations .. .. .. 334 19 0 office assistance .. .. .. 32,706 310 Water-power licenses .. .. .. 781 910 Travelling-expenses and transfer expenses of Inspection of motor-omnibuses .. .. 424 0 6 officers .. .. .. .. 20,902 18 1 Balance carried down, being excess of net Equipment and other allowances .. 2,959 18 11 expenditure over income for year prior to Printing and stationery, lithographic work, apportionment against various works .. 144,272 17 9 plans, periodicals, &c. .. .. 11,892 19 1 Books, fees, &c., for students attending Canterbury College .. .. .. 74 10 11 Work done by High Commissioner's staff .. 1,340 0 0 Postages, telegrams, telephone connections, and rents of private letter boxes and bags 8,196 7 7 Expenses of Commissions .. .. 25 1 0 Fidelity guarantee policy premiums .. 21 7 6 Meal allowances .. .. .. 276 8 8 Repairs and upkeep, &c., of instruments .. 1,229 5 2 Rents of offices throughout New Zealand .. 13,929 0 0 Sundries .. .. .. .. 414 13 9 Depreciation on departmental library at 5 per cent. .. .. .. .. . . 51 8 0 Depreciation, &c., written off value of plant not in service and not chargeable to particular works . . .. .. .. .. 340 12 3 Losses, deficits, &c., for 1927-28 transferred from Material and Stores Account .. 1,284 6 4 £145,813 7 1 £145,813 7 1 £ s. d. £ s. d. To Balance brought down .. .. .. 144,272 17 9 By Recoveries on account of expenditure of Balance carried forward to 1928-29 .. 360 13 8 previous years .. .. .. 32 10 6 Amount over-allocated for 1926 27 .. 251 0 11 Amounts apportioned to various works and services as under : — Railway construction and £ s. d. improvement .. 46,296 0 0 Public buildings .. 8,551 0 0 Lighthouses and harbourworks .. .. 897 0 0 Tourist resorts .. 1,444 0 0 Roads, &c. .. .. 37,521 0 0 Irrigation works .. 1,954 0 0 Contingent defence .. 1,572 0 0 Electric supply .. 40,917 0 0 Waihou and Ohinemuri Rivers improvement .. 2,348 0 0 a Maintenance of roads .. 1,700 0 0 Maintenance of domains 150 0 0 Maintenance of public buildings .. .. 1,000 0 0 144,350 0 0 £144,633 11 5 £144,633 11 5 Note. —The following charges have been included without appropriation under the above vote : (a) Assessed rentals of offices, &c. (£13,929), occupied b'/ Public Works Department throughout New Zealand ; (b) depreciation, &c., of plant not in service (£340 12s. 3d.): (c) transfer from Material and Stores Account (£1,284 6s. 4d.); (d) translation fees, Native Department, £1. Is,
9 —B. 1 [PT. IY Sup. TO 1928].
B. —1 [PT. IV Sup. TO 1928],
66
PUBLIC WORKS DEPARTMENT —continued. ACQUISITION AND OPERATION OP QUARRIES (PUBLIC WORKS PUND) : TAURAROA QUARRY. Trading and Profit and Loss Account for the Year ended 31st March, 1928. Dr. Cr. To Stocks, Ist April, 1927— £ s. d. £ s. d. By Sales of metal —• £ s. d. £ s. d. Running-stores and equipment 3,641 13 9 Transfers to works .. 20,454 6 11 Coal .. .. .. 391 18 6 Cash sales .. .. 2,910 18 6 Metal .. .. .. 32 10 0 23,365 5 5 4,066 2 3 Stocks, 31st March, 1928 — Quarrying .. .. .. .. 10,937 5 2 Running-stores and equipment 2,556 19 6 Crushing .. .. .. .. 4,143 17 3 Coal .. .. .. 390 0 0 Shunting to station-yard .. .. .. 1,329 13 4 2,946 19 6 Gross profit . . .. .. .. 5,835 611 £26,312 4 11 £26,312 4 11 £ s. d. £ s. d. To Salaries and supervisory wages .. .. 598 18 0 By Gross profit .. .. .. .. 5,835 611 Hire of crushers and engines from plant vote .. 272 15 4 Rental of quarters . . .. .. 7 10 Depreciation of land, buildings, sidings, &c. .. 2,465 7 0 Interest — £ s. d. On capital .. .. .. 206 510 On plant on loan .. .. 249 15 11 — 456 1 9 Net profit for the year .. .. .. 2,049 510 £5,842 7 11 £5,842 7 11 £ s. d. £ s. d. To Balance, total profit to 31st March, 1928 .. 2,206 2 2 By Balance of profit at Ist April, 1927 .. 156 16 4 Net profit for 1927-28 .. .. 2,049 5 10 £2,206 2 2 £2,206 2 2 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, 1928, at 4J per cent., and on value of plant on loan from Plant vote ; (b) allowance for depreciation of fixed assets. ACQUISITION AND OPERATION OF QUARRIES (PUBLIC WORKS FUND) : TE WERA QUARRY (TARANAKI). Revenue Account for the Year ended 31st March, 1928. Dr. £ s. d. Or. To Metal on hand, Ist April, 1927 .. .. 145 0 0 By Sales of quarry output for the Stripping .. .. .. .. 1,208 3 9 year (14,009-5 cubic yards)— £ s. d. £ s. d. Quarrying and feeding crusher .. .. 2,841 17 2 Metal, sand, and screenings .. 7,669 12 6 Repairs to plant, access, and jig-lines .. 348 210 Haulage on same .. .. 2,235 4 6 Coal and oil .. , .. .. 806 16 5 9,904 17 0 Drivers' and firemen's wages .. .. 2,077 19 2 Metal, &c., on hand, 31st March, 1928 .. 36 0 0 Gross profit, carried down .. .. 2,512 17 8 £9,940 17 0 £9,940 17 0 £ s. d. £ s. d. To Supervision .. .. .. .. 196 13 8 By Gross profit, brought down .. .. 2,512 17 8 Loading trucks .. .. .. .. 108 4 3 Accident and holiday pay .. .. .. 253 10 10 Miscellaneous expenses .. .. .. 265 10 7 Installation of plant and preliminary expenses (proportion written off) .. .. .. 188 1 8 Interest on capital at 4J per cent. .. .. 670 2 8 Depreciation— £ s. d. On plant hired, from Plant vote 79 0 0 On quarry assets .. .. 388 711 467 7 11 Balance, net profit for the year .. .. 363 6 i £2,512 17 8 £2,512 17 8 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 ; (b) depreciation of quarry assets.
67
B. —l IPT. IV SUP. to 19281.
PUBLIC WORKS DEPARTMENT—continued. MAINTENANCE AND REPAIRS TO ROADS, CONTROL OF RIVERS, ETC. (CONSOLIDATED FUND). Income and Expenditure Account for the Year ended 31st March, 1928.
GOVERNMENT AND OTHER DOMAINS (CONSOLIDATED FUND). Income and Expenditure Account for the Year ended 31st March, 1928. Expenditure. Income. To Net expenditure on— By Balance, being excess of expenditure over Government Domains — £ s. d. income for the year, transferred to £ s. d. Salaries .. .. .. .. 4,212 1 10 Domains Maintenance Account .. .. 6,865 0 1 Coal, coke, water, &c. .. .. .. 46 11 9 Flower-seeds, bulbs, plants, &c. .. .. 114 12 6 Garden implements, manures, &c. .. 201 1 8 Horse-feed, shoeing, and general.. .. 36 13 9 Departmental expenditure (allocated proportion to cover cost of administration) 150 0 0 4,761 1 6 Other domains and works — Purchase of land and improvements to domains and re-creation-grounds— £ s. d. Grants .. .. 281 10 0 Subsidies .. .. 822 8 7 1,103 18 7 £5,865 0 1 £5,865 0 1 Note. —The following charge has been included for which the Department possesses no parliamentary appropriation under the above vote : Proportion of " Departmental " expenditure, £150.
Expenditure. Income. nicfrint Ordinary Mainten- Renewal of Hoad | Restoration of tw q , ance of E-oads. Bridges. j Flood Damage. xotai. | ~ £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Whangarei .. 1,665 6 6 2,476 9 6 384 18 0 4,526 14 0 By Interest on advances to Auckland .. 1,918 18 2 860 7 6 3,164 14 5 5,944 0 1 local bodies from Public Tauranga .. 5,795 3 7 1 17 0 109 6 7 5,906 7 2 Works Fund .. .. 277 8 6 Gisborne .. j 0 9 1 858 7 2 Gr. 1,160 2 1 Gr. 301 5 10 Balance, being excess of exTaumarunui .. 5,645 7 4 1,055 19 3 6,501 19 9 13,203 6 4 penditure over income {Stratford .. 2,692 14 10 2,776 13 4 1,809 6 8 7,278 14 10 for the year, transferred Napier .. 241 11 1 586 16 7 666 0 0 1,494 7 8 to annual Maintenance Wellington .. 250 0 0 .. 2,261 11 11 2,511 11 11 Accounts— £ s. d. Nelson .. Gr. 0 1 0 389 2 1 9,001 16 9 9,390 17 10 Roads, &c. 118,013 18 0 Greymouth .. 2,764 9 2 1,025 13 7 1,971 7 2 5,761 9 11 Waihou and Christchurch .. 1,686 3 11 40 0 0 1,134 19 10 2,861 3 9 Ohinemuri Dunedin .. 12,172 11 2 1,352 0 0 1,117 11 10 14,642 3 0 Rivers .. 6,239 17 9 t 124,253 15 9 34,832 13 10 11,423 6 0 26,963 10 10 73,219 10 8 Contribution towards maintenance, &c., of Waihou and Ohinemuri Rivers improvement works .. .. .. .. .. 6,239 17 9 Departmental Administration, proportion allocated for the year .. 1,700 0 0 Interest at 4J per cent, credited to Treasury on advance to local bodies from Public Works Fund .. .. .. .. .. 289 5 5 Protection of Crown lands from erosion .. .. .. .. 7 10 0 Rail freight on road-metal for local bodies.. .. .. .. 1,397 16 11 Transfer to Main Highways Revenue Fund under Section 14, Main Highways Act, 1922 .. .. .. .. .. .. 35,000 0 0 Emergency Expenditure Account, relief works .. .. .. 6,677 3 6 £124,531 4 3 £124,531 4 3 Note. —£1,700 for departmental administration is included without appropriation.
8.-—1 [PT. IV SUP. to 1928],
68
PUBLIC WORKS DEPARTMENT—continued. MAINTENANCE OF PUBLIC BUILDINGS (CONSOLIDATED FUND). Income and Expenditure Account for the Year ended 31st March, 1928. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 6,057 15 11 By Miscellaneous recoveries .. .. .. 48 2 6 Accident compensation, &c. . .. 741 12 8 Recoveries from other Departments for — Drainage and water, &c., rates .. .. 215 5 9 Maintenance of buildings, proportion of Maintenance — sewerage rates, &c. .. .. .. 50,732 9 0 Government Buildings ... .. 61,777 8 4 Rents of offices — Government Houses .. .. .. 2,342 10 3 Recovered through Public £ s. d. Parliamentary Buildings.. .. .. 4,044 14 6 Accounts .. .. 13,808 16 9 Workshops (exclusive of Wellington, for Recovered by assessment .. 98,035 0 0 which see separate account) .. .. 4,845 12 7 111,843 16 9 Telephone services .. .. .. 261 13 6 Freight and cartage — Rents paid for Government offices in the Recoveries .. .. 17,075 14 1 Dominion .. .. .. .. 13,327 3 4 Expenditure .. .. 15,713 0 5 Travelling expenses and allowances .. .. 774 0 3 1,362 13 8 Wages of overseers and staff workmen .. 914 2 0 Advertising and sundries .. .. .. 59 12 0 Subsidy to Chatham Island steamer service .. 112 10 0 Proportion of " Departmental " administration expenditure .. .. .. .. 1,000 0 0 Engineers Registration Board administration.. 184 18 1 Wiremen's Registration Board (administration) 991 15 7 Tramways and motor-omnibus expenses .. 529 10 5 Services and supplies for other Departments .. 913 8 9 99,093 13 11 Depreciation at 2 per cent, on brick, stone, or concrete buildings and 3 per cent, on wooden buildings— £ s. d. Departmental Buildings .. 10,230 8 0 Government Houses .. 1,515 0 0 Ministerial residences .. . 210 0 0 Parliamentary Buildings .. 8,214 0 0 Workshops, garages, &c. .. 1,562 5 0 21,731 13 0 Balance, excess of income before charging interest .. .. .. .. 43,161 15 0 £163,987 1 11 £163,987 1 11 To Interest at 4£ per cent, on capital — £ s. d. £ s. d. Kairuru Quarry advances (£6,185) .. 278 6 9 By Balance brought down .. .. .. 43,161 15 0 Land, buildings, furniture, and fittings— Recoveries on account of expenditure of preDepartmental Buildings .. .. 44,686 9 9 vious years .. .. .. .. 172 13 3 Government Houses .. .. .. 6,734 10 5 Interest on advances to Kairuru Quarry Co. .. 371 2 4 Ministerial residences .. .. .. 1,735 4 0 Balance, excess of expenditure over income Parliamentary Buildings . . .. 23, 006 1 4 j after charging interest on capital, transWorkshops, garages, &c. .. .. 5,380 7 6 I ferred to Maintenance Account .. .. 38,115 9 2 £81,820 19 9 j £81,820 19 9 . | = Notes. —The following charges have been included for which no parliamentary appropriation is held by the Department under the vote: (a) Interest at 4J per cent, on capital value of public buildings ; (b) depreciation of fixed assets ; (c) 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.
69
B.—l [FT. IV SUP. TO 1928].
PUBLIC WORKS DEPARTMENT—continued. MAINTENANCE OK PUBLIC BUILDINGS (CONSOLIDATED FUND) : WELLINGTON WORKSHOPS. Trading and Profit and Loss Account foe the Year ended 31st March, 1928. Dr. £ s. d. £ s. d. Or. £ s. d. £ s. d. To Materials used— By Output for the year — Purchases during year .. 8,284 5 6 Completed jobs" .. .. 25,364 4 4 Add stocks in hand, Ist April, Add work in progress, 31st 1927 .. .. .. 11,058 17 7 March, 1928 .. .. 1,045 6 3 19,343 3 1 27,009 10 7 Deduct stocks in hand, 31st Deduct work in progress, 31st March, 1928 .. .. 3,831 12 1 March, 1927 .. .. 2,852 11 5 15,511 11 0 24,156 19 2 Workshops wages (productive) .. .. 11,346 10 8 Transfers from stock .. .. .. 6,906 19 0 Cartage (recoverable) .. .. .. 687 10 8 Travelling-expenses (recoverable) .. .. 14 7 8 Gross profit, carried down .. .. 3,503 18 2 £31,063 18 2 £31,063 18 2 £ s. d. £ s. d. £ s. d. To Overhead expenses— By Gross profit, brought down .. .. 3,503 18 2 Supervision— Balance, being net loss for year .. .. 3,717 0 8 Salaries .. .. I,o'Jl 18 1 Supervisory wages .. 1,053 1 0 , 2,144 1!) 1 Holiday pay .. .. .. . . 665 410 Accident compensation .. .. .. 10 10 7 Travelling-expenses .. .. .. 62 9 11 Rebates .. .. .. .. 7 13 5 Power .. . . .. .. 475 15 5 Maintenance of shops and sundry expenses.. 827 5 5 , Rent (assessed) of premises .. .. 1,603 0 0 Hire of motor-vehicles .. .. .. 17 0 1 Loss on stock realized . . . . .. 391 12 7 Depreciation Reserve — £ s. d. Plant (5 per cent.) .. 112 4 0 Office furniture .. .. 9 13 6 — 121 17 6 Interest at 4| per cent, on net monthly balances of cash advances from Head Office .. 893 10 0 £7,220 18 10 £7,220 18 10 Notes. —(1) 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 4i per cent.; (c) assessed rent, £1,603. (2) From the 13th July, 1927, only the commercial —i.e., manufacturing—portion of the workshops is included in above accounts.
B.—l [PT. IV Sup. TO 1928].
70
PUBLIC WORKS DEPARTMENT—continued. General Balance-sheet as at 31st March, 1928. Liabilities.
Treasurv Capital i Treasury Adjustment j i Depreciation j Profit and Loss. Writings off in i . Name of Account. Account. ' Account. y " j Reserves. j (Profit.) Suspense. lotal. | : __J I I j | £ s. d. £ s. d. £ s. d. | £ s. d. ! £ s. d. £ s. d. £ s. d. 1. National Development .. - -- •• j 6,428 4 2 1,013,623 10 11 99,015 15 0 .. .. 612 12 7 1,119,680 2 8 2. Railway Construction .. .. -• •• 6,061,272 17 11 969,927 9 4 85,730 1 6 j .. .. 1,222 9 7 7,118,152 18 4 3. Irrigation (under Construction) .. •• •• I 494,932 0 0 66,765 19 5 1.4&2 8 4 i .. .. 29 19 7 563,190 7 4 4. Irrigation (in Operation) .. .« •• •• 230,366 15 4 42,283 16 0 256 6 / 1,606 18 1 .. .. 274,513 16 0 5. Public Buildings (Public Works Fund) .. . • •• 1,791,453 2 4 15,827 9 7 15,276 1 6 ! (See No. 12) .. .. 1,822,556 13 5 6. Timber-supply and Sawmills .. .. •• •• 18,151 4 10 .. 572 6 2: .. 4,668 14 1 .. 23,392 5 1 7. Plant, Material, and Stores (Public Works Fund) .. 348,526 13 9 9,729 15 8 /,37o 16 1 .. .. 1,338 18 7 366,971 4 1 8. Public Works, Departmental ! 2,173,093 3 4 108,722 10 11 2,835 14 6 173 8 0 .. 0 11 6 2,284,825 8 3 9. Acquisition and Operation of Quarries .. •• •• 16,117 10 6 .. 2,025 5 4 .. 967 6 11 .. 19,110 2 9 10. Maintenance of Roads, Bridges, Rivers, &c. (Consolidated .. 119,261 1 8 9,857 8 2 .. .. 8 15 0 129,127 4 10 Fund) 11. Maintenance of Government and other Domains (Consolidated .. 6,165 188 82 47 .. .. .. 6,248 3 3 Fund) 12. Maintenance of Public Buildings (Consolidated Fund) .. 26,791 10 1 .. 9,122 15 10 122,002 9 4 j .. 446 6 9 158,363 2 0 13. Wellington Workshops (Consolidated Fund) . • •• 14,705 0 7 780 19 10 356 16 5 .. .. 15,842 16 10 11,167,133 2 3 2,367,012 12 9 234,393 3 5 124,139 1110 j 5,636 1 0 3,659 13 7 13,901,974 4 10
PUBLIC WORKS DEPARTMENT—continued. General Balance-sheet as at 31st March, 1928—continued. Assets.
B.—l [PT. IV SUP. TO 1928].
Note.—Interest during construction is not added to the capital cost of any of the assets included under the above balance-sheet. (a) Expenditure on national development for 1927-28. (b) Unopened lines. (c) Dams, weirs, races, &c. (d) Telephone system. (e) Tram-lines, roads, &c. (/) Timber rights. (g) Survey, &<•., expenses. (h) Library. (i) " Unallocated." (j) Installation of plant. (k) Stripping (in advance). (I) Maintenance Account, 1927-28. (to) Work in progress. Chas. E. Bennett, Assistant Under-Secretary. S. C. Akthur, Acting-Accountant. I hereby certify that the Income and Expenditure Accounts and General Balance-sheet, and the subsidiary accounts 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 values of the existing assets purchased out of Plant, Material, and Stores vote, and of permanent-way material, do not agree with the stock-sheets submitted. 2. The asset represented by accumulated expenditure from " Departmental" vote (£2,172,065 10s. 6d.) should be allocated to the various accounts upon which the sum has been expended. jr c. Campbell, Controller and Auditor-General.
71
Stores, &c. I Plant and Fnrniinrp and a tw h„( mam (Deficits to be Treasury Profit and Name of Account. Land. Buildings. Machinery, Ac. | Fittings. Material. s « ndr y Debtors - j outstanding, j | ( lS') Other Assets. Total. Act, 1928.) I j ~ £ s. d. £ 6. d. £ s. d. £ s. d.l £ s. d. £ s. d.j £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 1. National Development .. .. 5,388 9 3 .. .. ! 33,867 11 11 21,934 0 1 6,135 11 11 612 12 7 .. .. 1,051,741 16 11(a) 1,119,680 2 8 2. Railway Construction .. .. 113,038 14 7 .. .. 287,314 3 6 12,932 18 2] .. 1,222 9 7 .. .. 6,703,644 12 6(6) 7,118,152 18 4 3. Irrigation (underConstrue- .. 3,679 0 0 .. .. j 9,929 7 6 3,222 10 1| .. 29 19 7 .. .. 546,329 10 2(c) 563,190 7 4 tion) 4. Irrigation (in Operation) .. 1,633 0 0 .. •• 2 > 702 4 9 8 > 551 011 •• •• 29,554 11 4/231,272 19 0(c) \ 274,513 16 0 \ 800 0 0(d) J 5. Public Buildings (Public 799,492 6 61,012,856 7 3 2,015 12 0 (See No. 12) I 1,272 8 5 734 13 11 6,185 5 4 .. .. .. .. 1,822,556 13 5 Works Fund) 6. Timber-supply and Saw- .. 1,104 11 5 5,284 18 4 .. 2,376 15 2 1,496 5 6 .. .. 5,965 1 2 .. f 815 7 6(e) 23,392 5 1 mills j I 6,054 8 11(/) >■ - I 294 17 1(g) J 7. Plant, Material, and Stores .. .. 283,898 19 6 .. 58,802 16 8 6,572 19 11 .. 1,338 18 7 16,357 9 5 .. .. 366,971 4 1 (Public Works Fund) 8. Public Works, Depart- .. .. 6,087 18 9 .. ; 483 12 6105,070 22 .. | 0 11 6 .. •• / 1,117 12 10(A) \2,284, 825 8 3 mental 1 ! \ 2,172,065 10 6(i) f 9. Acquisition and Operation 681 2 2 2,187 18 3 6,613 19 3 .. 3,835 3 9 1,934 2 1.. •• 995 10 10 .. / 560 19 ll(j) of Quarries I \ 2,301 6 6(k) 19,110 2 9 10. Maintenance of Roads, .. .. .. .. j 886 5 6 3,978 8 7 .. 8 15 0 .. .. 124,253 15 9(0 129,127 4 10 Bridges, Rivers, &c., (Consolidated Fund) 11. Maintenance of Govern- .. .. .. j 383 3 2 .. .. .. .. .. 5,865 0 1(Z) 6,248 3 3 ment and other Domains (Consolidated Fund) 12. Maintenance of Public .. .. j .. 27,639 1 4 6,211 12 3 12,542 16 11 .. 446 6 9 73,407 15 7 .. 38,115 9 2(1) 158,363 2 0 Buildings (Consolidated Fund) 13. Wellington Workshops .. .. 3,766 18 5 112 8 9j 3,831 12 1 2,769 10 8 .. j •• .. 3,717 0 8 1,645 6 3(m) 15,842 16 10 (Consolidated Fund) i * 800,173 8 81,139,888 0 9307,668 6 3 27,751 10 1411,896 17 2181,739 9 012,320 17 3 3,659 13 796,725 17 033,271 12 010,886,878 13 1 13,901,974 4 10
B.—l [PT. IV SUP. TO 1928].
72
SAMOAN LOAN SINKING FUND. (Established under Section 33 of the Samoa Act, 1021.) Income and Expenditure Account foe the Year ended 31st March, 1928. Expenditure. £ s. d. Income. £ s. d. To Excess of income over expenditure .. .. 282 8 5' By Interest on investments .. .. .. 282 8 5 £282 8 5 j £282 8 5 Balance-sheet as at 31st March, 1928. Liabilities. Assets. £ s. d. Accumulated Fund — £ s. d. £ s. d. Investments .. .. .. 6,798 8 0 Contributions by Samoan Treasury to 31st March, Cash in Public Account .. .. 2,338 4 8 1927 .. .. .. .. .. 6,343 109 I nterest accrued on investments .. 86 13 Excess of income over expenditure to 31st March, 1927 .. .. .. .. .. 449 8 11 Balance at 31st March, 1927 .. .. .. 6,792 19 8 Contribution by Samoan Treasury for year 1927-28 2,147 5 10 Excess of income over expenditure for year ended 31st March, 1928 .. .. .. .. 282 8 5 9,222 13 11 £9,222 13 11 £9,222 13 11 G. C. Rodda, A.R.A.N.Z., Acting Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—G. F. C. Campbell, Controller and Auditor-General. SAMOAN LOAN SUSPENSE ACCOUNT. (Established under Section 26 of Finance Act. 1921-22.) Income and Expenditure Account for the Year ended 31st March, 1928. Expenditure. £ s. d. Income. £ s. d. To Interest on loans .. .. .. .. 6,587 18 11 By Interest on Advances .. .. .. 6,587 10 9 Excess of expenditure over income .. .. 0 8 2 £6.587 18 11 £6,587 18 11 Balance-sheet as at 31st March, 1928. Liabilities. £ s. d. \ Assets. £ s. d. Loan capital .. .. ... .. 132,000 0 0 Advances to Samoan Administration .. .. 160,200 0 0 Advances from Treasury Investment Accounts 28,200 0 0 Interest accrued on advances to Samoan AdminisInterest accrued on loans .. .. .. 3,272 17 6 tration .. .. .. .. .. 3,600 12 1 Interest accrued on advances from Treasury Excess of expenditure over income .. .. 0 8 2 Investment Accounts .. .. .. 327 14 7 Treasury Adjustment Account .. .. 0 8 2 £163,801 0 3 £163,801 0 3 G. C. Rodda, A.R.A.N.Z., Acting Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—G. F. C. Campbell, Controller and Auditor-General.
73
R.—1 TPT. IV SUP. TO 19281.
TOURIST AND HEALTH RESORTS DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1928. Expenditure. Income. To Working Accounts —Net loss after charging By Working Accounts : Net profit after charging interest and a portion of Head Office interest and a portion of Head Office expenses— £ s. d. expenses— £ s. d. Te Aroha .. .. .. .. 3,089 3 4 Rotorua electric system .. .. .. 4,213 6 8 Rotorua Baths .. .. .. 8,620 17 5 Rotorua acclimatization .. .. 77 16 2 Rotorua Sanatorium .. .. .. 1,410 310 Waimangu round trip .. .. .. 36 12 3 Rotorua Gardens .. .. .. 4,201 2 5 Waitomo Caves and Hostel .. .. 2,236 3 2 Rotorua water and drainage .. .. 4,680 5 4 Passenger-booking branch .. 206 !) 9 Lake House, Waikaremoana .. .. 1,084 5 9 Advertising receipts, sale of photographs, &c... 531 2 4 Morere Hot Springs .. .. .. 260 14 10 Balance—Excess of expenditure over income Queenstown .. .. .. .. 753 12 2 after charging interest .. .. -. 36,130 14 10 Hermitage Hostel (leased) .. .. 1,713 710 Te Anau Hotel and steamer (leased) .. 756 8 4 Glade House and Milford Track .. .. 3,020 3 3 Sydney and Melbourne agencies .. .. 3,863 3 2 Miscellaneous reserves .. .. .. 2,842 3 6 Advertising (general) and subsidies to advertising campaigns .. .. .. .. 1,816 12 8 Subsidies to inland mails .. .. . . 976 0 0 Subsidies to accommodation-houses, &c. .. 425 0 0 Subsidies to steamer service, Bluff - Stewart Island .. .. ... 333 0 0 Subsidy to Rotorua Borough Council .. 1,300 0 0 Expenses in connection with Brisbane, Vancouver, Durban, Perth, San Francisco, and Johannesburg agencies .. .. .. 291 3 0 Miscellaneous general expenses (salaries, &e., not apportioned) .. .. .. 1,989 18 4 £43,432 5 2 £43,432 5 2 TE AROHA. Working Account por the Year ended 31st March, 1928. Dr. £ e. d. Or. £ s. d. To Stores on hand at Ist April, 1927 .. .. 23 11 11 By Receipts .. .. .. .. .. 1,439 011 Salaries and wages.. .. .. .. 2 ,209 16 3 Stores on hand at 31st March, 1928 .. .. 26 1 10 Repairs, purchase stores, administrative ex- Balance carried down .. .. .. 2,094 9 0 penses, &c. .. .. .. .. 958 15 7 Depreciation- .. .. .. .. 367 8 .0 £3,559 11 9 £3,559 11 9 £ s. d. £ s. d. To Balance .. .. .. .. .. 2,094 9 0 By Net loss, to Income and Expenditure Account 3,089 3 4 Head Office expenses .. .. .. 298 1 8 Interest on capital .. .. .. 696 12 8 £3,089 3 4 £3,089 3 4 ROTORUA BATHS. Working Account pop. the Year ended 31st March, 1928. Dr. £ s. d. Or. £ s. d. To Salaries and wages.. .. .. .. 9,062 19 3 By Receipts .. .. .. -. ■■ 6,958 .18 2 Value of stores used .. .. .. 1.071 4 5 Balance carried down .. .. .. 5,880 11 8 Repairs, electric energy, administrative expenses, &c. .. .. .. .. 1,107 15 4 Depreciation .. .. .. .. 1,597 10 10 £12,839 9 10 £12,839 9 10 £ s. d. £ s. d. To Balance .. .. .. .. .. 5,880 11 8 By Net loss, to Income and Expenditure Account 8,626 17 5 Head Office expenses .. .. .. 524 7 11 Interest on capital .. .. .. 2,221 17 10 £8,626 17 5 £8,626 17 5 m
10— B. 1 [PT. IY SUP. TO 1928].
B. —1 TPT. TV Sup. TO 1928
74
TOURIST AND HEALTH RESORTS DEPARTMENT —continued. ROTORUA SANATORIUM. Working Account fob the Year ended 31st March, 1928. Dr. £ s. d. Or. £ s. d. To Stores on hand at Ist April, 1927 .. .. 354 13 2 By Fees receivable .. .. .. .. 6,764 0 6 Salaries and wages.. .. .. .. 2,928 13 6 Miscellaneous receipts .. .. .. 322 13 9 Stores purchased .. .. .. .. 2,199 14 6 Stores on hand at 31st March, 1928 .. .. 464 0 11 Services rendered by Rotorua Baths .. .. 1,167 9 9 Balance .. .. .. .. .. 665 13 9 Electric energy, repairs, administrative expenses, &c. .. .. .. .. 981 0 10 Depreciation .. .. .. .. 584 17 2 £8,216 8 11 £8,216 8 11 £ s. d. £ s. d. To Balance .. .. .. .. .. 665 13 9 By Net loss, to Income and Expenditure Account 1,410 310 Head Office expenses .. .. .. 345 19 11 Interest on capital .. .. .. 398 10 2 £1,410 3 10 £1,410 3 10 ROTORUA GARDENS. Working Account for the Year ended 31st March, 1928. Dr. £ s. d. Cr. £ s. d. To Salaries .. .. .. .. 2,653 13 3 By Receipts .. .. .. .. .. 926 2 2 Value of stores used .. .. .. 224 15 3 Stores at 31st March, 1928 .. .. .. 8 9 9 Miscellaneous expenses and proportion of Balance .. .. .. .. .. 3,014 7 11 administrative expenses .. .. .. 799 5 11 Depreciation .. .. .. .. 271 5 5 £3,948 19 10 £3,948 19 10 £ s. d. £ s. d. To Balance .. .. .. .. .. 3,014 711 By Net loss, to Income and Expenditure Account 4,201 2 5 Head Office expenses .. .. . . 415 17 11 Interest on capital .. .. .. 770 16 7 £4,201 2 5 ! £4,201 2 5 ROTORUA WATER AND DRAINAGE. Working Account for the Year ended 31st March, 1928. Dr. £ s. d. | Cr. £ s. d. To Salaries and wages.. .. .. .. 1,168 10 11 By Water charges .. .. .. .. 3,508 8 3 Value of stores used .. .. .. 126 8 I Miscellaneous receipts .. .. .. 313 15 11 Discounts allowed .. .. .. .. 230 11 4 Balance .. .. .. .. .. 263 12 0 Miscellaneous expenses and proportion of administrative expenses .. .. .. 691 8 10 Depreciation .. .. .. .. 1,868 17 0 £4,085 16 2 £4,085 16 2 £ s. d. £ s. d. To Balance .. .. .. .. .. 263 12 0 By Net loss, to Income and Expenditure Account .. 4,680 5 4 Head Office expenses .. .. .. 398 17 9 Interest on capital . . .. . . 4,017 15 7 £4,680 5 4 £4,680 5 4 ROTORUA ACCLIMATIZATION. Working Account for the Year ended 31st March, 1928. Dr. £ s. d. Cr. £ s. d. To Stores at Ist April, 1927 .. '.. .. 4 7 1 By Sales of licenses .. .. .. .. 1,742 1 0 Salaries and wages.. .. .. .. 834 7 3 Opossum revenue .. .. .. .. 124 13 3 Purchase of trout ova and fry and miscellaneous Miscellaneous receipts .. .. .. 66 14 0 stores .. .. .. .. .. 277 11 10 Stores at 31st March, 1928 .. .. .. 8 5 7 Miscellaneous expenses and proportion of administrative expenses .. .. .. 436 1 8 Depreciation .. .. .. .. 107110 Balance .. .. .. .. .. 281 15 0 £1,941 13 10 £1,941 13 10 £ s. d. £ s. d. To Head Office expenses .. . . .. 135 7 2 By Balance .. .. .. .. .. 281 15 0 Interest on capital .. .. .. 68 11 8 Net profit, to Income and Expenditure Account 77 16 2 £281 15 0 ! £281 15 0 — I
B. —I [PT. IV SUP. to 1928],
75
TOURIST AND HEALTH RESORTS DEPARTMENT—continued. WAIMANGU ROUND TRIP. Working Account for the Year ende:d 31st March, 1928. JDr. £ s. d. Gr. £ s. d. To Stores at Ist April, 1927 .. .. .. 714 1 By Receipts .. .. .. .. .. 2,840 9 4 Salaries and wages.. .. .. .. 1,087 17 6 Stores at 31st March, 1928 .. .. .. 33 0 1 Value of stores used . . . . .. 334 16 2 Miscellaneous expenses and proportion of administrative expenses .. .. .. 385 7 3 Depreciation .. .. .. .. 558 17 1 Balance .. .. .. .. .. 499 3 4 £2,873 15 5 £2,873 15 5 £ s. d. £ s. d. To Head Oifice expenses .. .. .. 140 8 3 By Balance .. .. .. .. .. 499 3 4 Interest on capital .. .. .. 322 2 10 Net profit, to Income and Expenditure Account 36 12 3 £499 3 4 £499 3 4 ROTORUA ELECTRIC SYSTEM. Working Account for the Year ended 31st March, 1928. Dr. • £ s. d. Gr. £ s. d. To Salaries and wages.. .. .. .. 2,600 4 8 By Sales of electric energy .. .. .. 13,350 3 0 Electric energy purchased .. .. .. 2,447 10 0 Discounts forfeited .. .. .. 194 9 11 Value of stores used .. .. .. 247 17 3 Miscellaneous receipts .. .. .. 407 9 5 Miscellaneous expenses and proportion of administration expenses .. .. .. 967 4 9 Depreciation .. .. .. .. 917 11 2 Balance .. .. .. .. .. 6,771 14 6 £13,952 2 4 £13,952 2 4 £ s. d. £ s. d. To Head Office expenses .. .. .. 563 11 10 By Balance .. .. .. .. .. 6,771 14 6 Interest on capital .. .. .. 1,994 16 0 Net profit, to Income and Expenditure Account 4,213 6 8 £6,771 14 6 £6,771. 14 6 W.4ITOMO CAVES AND HOSTEL. Working Account for the Year ended 31st March, 1928. Dr. £ s. d. Gr. £ s. d. To Stores at Ist April, 1927 ... .. .. 320 18 10 By Board and accommodation fees .. ... 5,039 18 3 Salaries and wages.. .. .. ..2,136 5 10 Cave fees .. .. .. .. 4,455 12 10 Purchase of stores .. .. .. .. 2,138 0 3 Miscellaneous receipts .. .. .. 686 9 4 Electric energy .. .. .. .. 662 5 6 Stores at 31st March, 1928 .. .. . • 150 1.5 8 Freight, cartage, repairs, &c. .. .. 632 2 3 Depreciation .. .. .. ■. 773 10 6 Balance .. .. .. .. .. 3,669 12 11 £10,332 16 1 £10,332 16 1 £ s. d. £ s. d. To Head Office expenses .. .. .. 250 12 1 By Balance .. .. .. .. .. 3,669 12 11 Interest on capital .. .. 1,182 17 8 Net profit, to Income and Expenditure Account 2,236 3 2 £3,669 12 11 : £3,669 12 11
11— B. 1 [PT. IV SUP. TO 1928].
B. —I [PT. IV SUP. TO 19281.
76
TOURIST AND HEALTH RESORTS DEPARTMENT —continued. LAKE HOUSE. Working Account foe the Year ended 31st March, 1928. Dr. £ s. d. Cr. £ s. d. To Stores at Ist April, 1927 .. .. .. 189 17 9 By Board and accommodation fees .. .. 1,919 19 9 Salaries and wages.. .. .. .. 713 15 2 Launch and boat hire .. .. .. 423 2 3 Purchase of stores .. .. .. . . 699 4 10 Miscellaneous receipts .. .. .. 97 15 i Freight, electric energy, postages, &c. .. 407 17 4 Stores at 31st March, 1928 .. .. . • 130 12 6 Depreciation .. .. .. . . 639 8 2 Balance .. .. .. .. .. 78 13 8 £2,650 3 3 £2,650 3 3 £ s. d. £ s. d. To Balance .. .. .. .. .. 78 13 8 By Net loss, to Income and Expenditure Account 1,084 5 9 Head Office expenses .. .. .. 197 19 8 Interest on capital .. .. .. 807 12 5 I £1,084 5 9 ' £1,084 5 9 MORERE HOT SPRINGS. Working Account for the Year ended 31st March, 1928. Dr. £ s. d. Cr. £ s. d. To Stores at Ist April, 1927 .. .. .. 3 0 0 By Receipts .. .. .. .. .. 544 10 5 Salaries and wages.. .. .. .. 230 0 0 Balance .. .. .. 27 1 2 Purchase of stores, freight, repairs, &c. .. 254 2 2 Depreciation .. .. .. .. 84 9 5 £571 11 7 £571 11 7 » ; —... — £ s; d. £ s. d. To Balance .. .. .. .. .. 27 I 2 By Net loss, to Income and Expenditure Account.. 260 14 10 Head Offioe expenses .. .. .. 6115 8 Interest on capital .. .. .. 171 18 0 £260 .14 10 £260 14 10 MOUNT COOK HERMITAGE. Working Account for the Year ended 31st March, J 928. Dr. £ s. d. Cr. £ s. d. To Miscellaneous expenses .. .. .. 16 4 5 By Rent .. .. .. .. .. 1,038 12 4 Depreciation .. .. .. .. 699 3 4 Net loss, to Income and Expenditure Account . 1,713 710 Interest on capital .. .. .. 2,036 12 5 £2,752 0 2 £2,752 0 2 QUEENSTOWN. Working Account for the Year ended 31st March, 1928. Dr. £ s. d. Cr. £ s. d. To Consumable stores at Ist April, 1927 .. 10 16 2 By Receipts .. .. .. .. .. 328 10 2 Salaries and wages.. .. .. . . 720 3 4 Balance .. .. .. .. .. 552 14 6 Purchase of stores, repairs, &c. .. .. 82 0 1 Depreciation .. .. .. .. 68 5 1 £881 4 8 £881 4 8 £ s. d. £ s. d. To Balance .. .. .. .. . . 552 14 6 By Net loss, to Income and Expenditure Account.. 753 12 2 Head Office expenses .. .. • .. 65 2 8 Interest on capital .. . . .. 135 15 0 £753 12 2 £753 12 2
B.—l [FT. IV SUP. T,O 1928],
77
TOURIST AND HEALTH RESORTS DEPARTMENT—continued, TE ANAU STEAMER AND HOTEL. Working Account foe the Year ended 31st March, 1928. Dr. £ s. d. Cr. £ s. d. To Depreciation .. .. .. .. 390 6 2 By Rent .. .. .. .. .. 288 410 Interest on capital .. .. . 645 7 0 Net loss, to Income and Expenditure Account .. 756 8 4 £1,044 13 2 £1,044 13 2 GLADE HOUSE AND MILFORD TRACK. Working Account for the Year ended 31st March, 1928. Dr. £ s. d. j Cr. £ a. d. To Stores on hand at Ist April, 1927 .. .. 1,295 9 0 By Board and accommodation fees .. .. 2,762 11 11 Salaries and wages.. .. .. .. 1,961 15 8 Launch and boat hire .. .. .. 465 15 0 Purchase of stores .. .. .. .. 1,783 13 4 Miscellaneous receipts .. .. .. 262 6 9 Freight, cartage, repairs, kc. .. .. 1,003 16 10 Stores on hand at 31st March, 1928 .. .. 1,119 15 9 Depreciation .. .. .. .. 647 19 11 Balance .. .. .. .. •• 2,082 5 4 £6,692 14 9 £6,692 14 9 £ s. d. £ s. d. To Balance .. .. .. .. .. 2,082 5 4 By Net loss, to Income and Expenditure Account .. 3,020 3 3 Head Office expenses .. .. .. 281 7 0 Interest on capital .. .. .. 656 10 11 £3,020 3 3 ; £3,020 3 3 PASSENGER-BOOKING BRANCH. Working Account for the Year ended 31st March, 1928. Dr. Cr. To Net loss—• £ s. d. By Net profit— £ s. d. Wanganui Bureau .. . . .. 633 13 5 Auckland Bureau .. .. .. 553 15 4 Ounedin Bureau .. . . . . 19 19 8 Wellington Bureau .. .. .. 385 11 3 Invercargill Bureau . . . . . . 25 15 6 Rotorua Bureau .. .. .. 177 14 6 Greymouth Bureau . . . . . . 240 12 7 Christchurch Bureau .. .. .. 187 10 10 Nelson Bureau .. . . . . . . 165 19 5 Miscellaneous revenue . . .. .. 245 6 8 Miscellaneous expenses . . . . . . 91 8 9 Commission on Government orders .. .. 765 2 6 Balance .. .. .. .. .. 1,137 11 9 £2,315 1 1 £2,315 1 1 £ s. d. £ s. d. To Head Office expenses .. .. .. 909 16 6 By Balance .. .. .. .. .. 1,137 11 9 Interest on capital .. .. .. 21 5 6 Net profit, to Income and Expenditure Account 206 9 9 £1,137 II 9 £1,137 11 9 SYDNEY AND MELBOURNE OFFICES. Working Account for the Year ended 31st March, 1928. Dr. £ s. d. Cr. £ s. d. To Salaries .. .. .. .. .. 2,106 8 2 By Net loss, to Income and Expenditure Account 3,863 3 2 Printing and stationery, rent, lighting, &c. .. 1,669 811 Depreciation .. .. .. .. 54 11 4 Interest on capital .. .. .. 32 14 9 £3,863 3 2 £3,863 3 2
B—l [FT. IV SUP. TO 1928].
78
TOURIST AND HEALTH RESORTS DEPARTMENT—continued. MISCELLANEOUS RESERVES. Working Account for the Year ended 31st March, 1928. Dr. £ s. d. Or. £ s. d. To Salaries and wages.. .. .. .. 441 17 8 ! By Receipts .. .. .. .. .. 619 8 0 Repairs, purchase of stores, freight, &c. .. 452 18 3 j Balance .. .. .. .. . . 734 13 6 Depreciation .. .. .. .. 459 5 7 £1,354 1 6 ' £1,354 1 6 £ s. d. | £ s. d. To Balance .. .. .. .. .. 734 13 6 By Net loss, to Income and Expenditure Account 2,842 3 (j Head Office expenses .. .. .. 348 7 11 Interest on capital .. .. .. 1,759 2 I £2,842 3 0 . £2,842 3 0 I Balance-sheet as at 31st March, 1928. Liabilities. £ s. d. Assets. Capita! Account .. .. .. .. 542,729 9 4 £ s. d. £ s. d. Sundry creditors .. .. .. .. 10,481 3 6 Land .. .. .. .. 181,009 15 6 Treasury Adjustment Account .. .. 23,678 12 3 Buildings .. .. .. 165,089 8 5 Passenger-booking —Ticket-sales Account .. 11,102 15 9 Less writings off in Suspense 9 5 0 Passenger-booking—Suspense Account .. 5 16 6 — 165,080 3 5 Reserve for depreciation .. .. .. 46,632 12 0 Water and drainage systems .. .. 98,456 1 5 Reserve for doubtful debts .. .. .. 430 10 8 Rotorua electric system : Land, buildings, transmission-lines,&c. .. 47,314 11 7 Furniture and fittings .. 21,649 10 1 Less writings off in Suspense 505 18 10 —— 21,143 11 3 Plant and machinery .. 5,962 13 5 Less writings off in Suspense 5 15 0 5,956 18 5 Wharves and slipways .. .. 7,385 14 10 Electric systems at hostels .. .. 17,797 17 6 Steamers, launches, and boats. . 9,117 19 1 Less writings off in Suspense 197 1 9 8,920 17 4 Bridges .. .. .. .. 5,787 3 4 Motor-vehicles .. .. .. 853 9 4 Garden implements . . .. 543 6 2 Less writings off in Suspense 2 19 0 540 7 2 National Development Account .. 485 16 0 Road and intake, Lake House.. .. 3,960 14 0 Linen, cutlery, crockery, tools, silverware, playing-materia), &c. .. .. .. 7,332 7 5 Less writings off in Suspense 720 8 5 6,611 19 0 Live-stock .. .. .. 740 19 6 Less writings off in Suspense 63 10 10 677 8 8 Telephone-lines .. .. .. 1,249 14 7 Stores .. .. .. 7,135 8 0 Less writings off in Suspense 81 1 6 7,054 6 6 Sundry debtors .. .. .. .. 12,595 14 2 Cash on deposit and at credit of Receiver-General's Deposit Account .. .. .. .. 4,842 14 2 Remittances in transit and outstanding balances at bureaux .. .. .. . . 1,205 7 0 Excess of expenditure over income .. .. 36,130 14 10 £635,061 0 0 £635,061 0 0 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 appropriation. 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. 0. Campbell, Controller and Auditor-General.
Approximate Cost of Paper.—Preparation, not given ; printing (585 copies), £121 17s. 6d.
Authority : W. A. G. Skinner, Government Printer, Wellington.—l 929.
Price Is. 6d.]
Permanent link to this item
https://paperspast.natlib.govt.nz/parliamentary/AJHR1929-I.2.1.3.5
Bibliographic details
BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1927-28. AUDITED ACCOUNTS., Appendix to the Journals of the House of Representatives, 1929 Session I, B-01-part05
Word Count
42,139BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1927-28. AUDITED ACCOUNTS. Appendix to the Journals of the House of Representatives, 1929 Session I, B-01-part05
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