BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1929-30. AUDITED ACCOUNTS.

Appendix to the Journals of the House of Representatives, 1930 Session I, B-01-part04

1930. NEW ZEALAND

BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1929-30. AUDITED ACCOUNTS.

1 —B. 1 [PT. IV].

B.—l [Pt. I Vj,

CONTENTS.

PAGE Administration of Western Samoa .. .. 177 Agriculture Department — Moumahaki Endowment Account .. .. 3 Weraroa Agricultural Endowment Account .. 4 Audit Department .. .. .. .. 5 Bank of New Zealand Shares Account .. .. 5 Cheviot Estate Account .. .. .. 6 Cook Islands Department .. .. 199 Crown Law Office .. .. .. .. 7 Customs Department .. .. .. 8 Defence Department .. .. .. 9 Deteriorated Lands Account .. .. .. 14 Discharged Soldiers Settlement Account .. 15 Discharged Soldiers Settlement Loans Act 1920 Depreciation Fund Account .. .. 17 Education Department .. .. 181 Electoral Department .. .. .. 18 Electric Supply Account .. .. 151 External Affairs Department .. .. 19 General Purposes Relief Account .. .. 201 Government Fire Insurance Fund .. .. 19 Government Life Insurance Department .. 20 Government Stores Marine Insurance Fund .. 21 Greymouth Harbour Board—Special Coal Rate.. 22 Hauraki Plains Settlement Account .. .. 23 Industries and Commerce Department .. 24 Internal Affairs Department .. .. .. 25 Justice Department .. .. .. 29 Kauri Gum Industry Account .. .. 31 Labour Department .. .. .. 32 Land Assurance Fund .. .. .. 33 Land and Deeds Department .. .. 33 Land and Income Tax Department .. .. 34 Land for Settlements Account .. .. 35 Lands and Survey Department—Departmental .. 202 Auckland Museum Endowment Account .. 37 Bluff Harbour Endowment Account .. 38 Clutha River Trust Account .. .. 39 Geraldine County River District Account .. 39 Gore High School Endowment Account .. 40 Greymouth Technical and Hokitika High Schools Account .. .. .. 41 Hunter Soldiers' Assistance Trust Account .. 42 Hutt Valley Land Settlement Account .. 43 New Zealand University Endowment (Westland) Account ... .. ... .. 44 North Island Experimental Dairy School Account .. .. .. 45 Otago Boys' and Girls' High Schools Endowment Account .. .. .. 46 Otago University Endowment Account .. 47 Primary Education Endowment Deposit Account .. .. .. 48 Rotorua College and Grammar School Account 49 Secondary Education Endowment Deposit Account .. .. .. 49 Taranaki Scholarship Endowment Account .. 50 Victoria College Endowment Account .. 50 Waipiata - Hamiltons Library Endowment Account .. .. .. 51 Wairoa Harbour Endowment Account .. 51 Wanganui Harbour Endowment Account .. 52 Wanganui River Trust Account .. .. 53

PAGE Legislative Department .. .. .. 54 Main Highways Account .. .. .. 172 Maori Purposes Fund Control Board .. .. 55 Marine Department .. .. .. 56 Mines Department .. .. .. 179 Mining Advances Account .. .. 178 National Endowment Account .. .. 60 National Endowment Trust Account .. .. 62 National Provident Fund .. .. .. 62 National Provident Fund and Friendly Societies Department .. .. .. 63 Native Department .. .. .. 65 Native Trust Office .. .. .. 67 Nauru and Ocean Islands Account . . .. 68 Naval Defence .. .. .. 69 Pensions Department .. .. .. 70 Police Department .. .. .. .. 71 Post and Telegraph Department .. .. 73 Prime Minister's Department .. .. 76 Printing and Stationer}' Department .. .. 77 Prisons Department .. .. .. 79 Public Debt Redemption Fund .. .. 176 Public Service Commissioner's Office .. .. 98 Public Service Superannuation Fund .. .. 98 Public Trust Office .. .. .. 100 Public Works Department—Ellesmere and Forsyth Reclamation and Akaroa Railway Trust Account 102 Railways Department .. .. 103 Railways Superannuation Fund .. .. 113 Rangitaiki Land Drainage Account .. .. 116 Reserve Fund Account .. .. .. 117 Samoan Loan Sinking Fund .. .. .. 118 Samoan Loan Suspense Account .. .. 118 Scenic Reserves Account .. .. 119 Scientific and Industrial Research Department .. 120 Stamp Duties Department .. .. .. 124 State Advances Office— Settlers Branch .. .. .. 125 Rural Advances Branch .. .. .. 127 Workers Branch .. .. .. .. 128 Local Authorities Branch .. .. .. 129 Public Debt Sinking Funds Branch .. .. 130 Advances Office Sinking Fund Account .. 131 Housing Account .. .. .. 132 Loans to Employers for Workers' Dwellings Account .. .. .. .. 133 Fruit Preserving Industry Account .. .. 134 Cold Storage Advances Account .. .. 135 Fishing Industry Promotion Account .. 136 Repatriation .. .. .. 137 State Coal-mines .. .. .. .. 138 State Fire Insurance Office .. .. .. 142 State Fire Insurance Office—Accident Branch .. 143 State Forests Account .. .. .. 203 Swamp Land Drainage Account .. .. 143 Teachers' Superannuation"Fund .. .. 145 Tourist and Health Resorts Department .. 192 Transport Department .. .. 146 Treasury Department .. .. .. 147 Valuation Department .. .. .. 148 Waihou and Ohinemuri Rivers Improvement Account .. .. .. .. .. 149 Westport Harbour Account .. .. 150

■ ACCOUNTS UNDER AUDIT.

Mental Hospitals Department. Native Department—District Maori Land Boards. Native Land Settlement Account. New Zealand Reparation Estates, Samoa. Public Works Department.

Agriculture Department. Cook Islands Administration. Health Department. Immigration Department. Lands and Survey Department—Crown Lands.

3

B— 1 [PT. IVI.

DEPARTMENT OE AGRICULTURE. MOUMAHAKI ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1930. Receipts. £ s. d. Payments:. £ s. <i. To Balance —Cash in Deposits Ac- By Administration expenses .. .. .. 59 7 8 count at Ist April, 1929— £ s. d. Expenditure in connection with agricultural Revenue .. .. .. 1,737 10 4 instruction under section 130 (3), Reserves, Capital .. .. .. 821 010 &e., Act, 1924 .. .. .. .. 2,822 15 9 2,558 11 2 Balance —Cash in Deposit Account Rents .. .. .. .. .. 1,350 10 C at 31st March, 1930 — £ s. d. Principal instalments in buildings .. .. 52 13 G Revenue .. .. .. 205 17 5 Capital .. .. .. 873 14 4 1,079 11 9 £3,961 15 2 £3,961 15 2 Revenue Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Administration expenses under section 4, Land By Balance brought forward from Ist April, 1929.. 2,108 5 1 Laws Amendment Act, 1927 .. .. 67 10 6 Accrued rent .. .. .. .. 1,459 17 7 Remission of rent .. .. .. .. 13 0 4 Writing-off in Suspense .. .. .. 244 1 8 Depreciation .. .. .. .. 136 15 1 Expenditure in connection with agricultural instruction under section 130 (3), Reserves, &c., Act, 1924 .. .. .. .. 1,958 4 9 Balance carried forward .. .. 1,148 10 4 £3,568 2 8 £3,568 2 8 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 30,107 14 8 Land capital value of leases .. .. .. 27,640 0 0 Sundry creditors— £ s. d. Buildings .. .. .. .. .. 1,580 611 Miscellaneous ...... 67 10 6 £ s. d. Government .. .. .. 18 7 Motor-cars and sundry assets .. 683 15 8 68 19 1 Less depreciation .. .. 136 15 1 Rents charged in advance .. .. .. 364 13 8 547 0 7 Writing-off in Suspense .. .. .. 244 1 8 Sundry debtors— Revenue Account .. .. .. 1,148 10 4 Rents .. .. .. .. 829 5 1 Instalments on buildings .. .. 13 13 5 842 18 6 Losses in Suspense .. .. .. .. 244 1 8 Cash in Deposits Account at 31st March, 1930— £ s. d. Revenue .. .. .. 205 17 5 Capital .. .. .. 873 14 4 1,079 11 9 £31,933 19 5 £31,933 19 5 L. C. Scott, A.R.A.N.Z., Acting-Accountant, Department of Agriculture, Wellington. 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.—J. H. Eowler, Deputy Controller and Auditor-General. 1*

B.—l [Pt. IV].

4

AGRICULTURE DEPARTMENT-—continued. WERAROA AGRICULTURAL ENDOWMENT ACCOUNT ~ Receipts and Payments Account for the Year ended 31st March, 1930.

Receipts. £ s. d. Payments. To Buildings (sold by Department of Agriculture) 579 10 oßy Cost of surveys, roading, &c., under section 17, £s. d. Principal instalments on buildings .. .. 47 13 7 subsection (2), Land Laws Amendment Act, Rents from leases .. .. .. .. 1,171 13 5 1927 .. .. .. .. .. 770 11 0 Balance in Deposit Account on 31st £ s. d. March, 1930— Capital .. .. .. 627 3 7 Revenue .. .. .. 395 2 5 — 1,022 6 0 £1,798 17 0 £1,798 17 0 Revenue Account foe the Year ended 31st March, 19.30. Dr. £ s. d. Cr. £ s. d. To Administration expenses under section 4, Land By Accrued rent .. .. .. .. ] ,375 13 5 Laws Amendment Act, 1027 .. .. 58 11 8 Balance carried forward .. .. .. 1,317 1 9 £1,375 13 5 £1,375 13 5 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. Capital Account .. .. .. .. 37,822 8 7 Endowment land — £s.d.£ s. d. Reserve for roading, water-supply .. .. 355 10 5 Leased .. .. .. 34,775 0 0 Sundry creditors .. .. .. .. 58 11 8 Unleased ...... 90 0 0 Rents paid in advance .. .. .. 319 6 34,865 0 0 Rents charged in advance .. .. .. 479 510 Buildings .. .. .. .. 3,462 6 5 Revenue Account .. .. .. .. 1,317 1 9 Sundry debtors for rent .. .. .. 687 5 4 Cash in Deposit Account on 31st March, 1930— Capital .. .. .. 627 3 7 Revenue .. .. .. 395 2 5 1,022 6 0 £40,036 17 9 £40,036 17 9 ~' — I — L. C. Scott, A.R.A.N.Z., Anting Accountant, Department of Agriculture. 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.—G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IYI.

5

AUDIT DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 50,705 10 0 By Fees Account .. .. .. .. 29,579 8 8 Books, publications, &o. .. .. .. 11l 5 4 Excess of expenditure over income .. 30,312 7 8 Allowances, London .. .. .. 63 17 10 Law-costs .. . . .. .. 19 4 5 Office fittings .. .. .. .. 75 11 10 Postages and telegrams .. .. .. 252 11 11 Rent .. .. .. .. .. 1,379 0 9 Telephones .. .. .. .. 172 19 10 Temporary assistance .. .. .. 979 5 0 Travelling-expenses .. .. .. 5,336 6 8 Furniture now unserviceable .. .. 1 13 3 Depreciation .. .. .. .. 210 6 1 Printing and stationery .. .. .. 373 16 9 Removal expenses .. .. .. 135 14 I Overtime, &c. .. . . . . .. 68 6 7 Expenses of commission .. .. .. 6 6 0 £59,891 16 4 £59,891 16 4 £ s. d. £ s. d. To Balance .. .. .. .. .. 30,312 7 8 By Excess of expenditure over income .. .. 30,447 8 7 Interest on capital .. .. .. 135 0 11 £30,447 8 7 £30,447 8 7 Note. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value as assessed by Public Works Department; (b) interest at 4| per cent, on capital as at Ist April, 1929. Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 3,001 0 7 Furniture and fittings .. .. .. 1,858 10 3 Treasury Adjustment Account .. .. 31,872 10 10 Writing off Suspense .. .. .. 113 3 Creditors— £ s. d. Mechanical appliances .. .. .. 273 5 9 Departmental . . .. 56 18 6 Books .. .. .. .. .. 924 7 3 Sundry ~ .. .. 266 9 3 Stationery .. .. .. .. .. 151 14 7 323 7 9 Stamps .. .. .. .. .. 56 1 3 Fees paid in advance .. .. .. 010 0 Debtors — £ s. d. Depreciation Reserve .. .. .. 1,504 17 0 Departmental .. .. 432 17 0 Writing-off Reserve .. .. .. .. 1 13 3 Sundry .. .. .. 2,558 1 6 — 2,990 18 6 Excess of expenditure over income .. .. 30,447 8 7 £36,703 19 5 £36,703 19 5 J. H. Fowler, 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 note. —G. F. C. Campbell, Controller and Auditor-General. BANK OF NEW ZEALAND SHARES ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. d. To Interest on consolidated stock .. ... 32,500 0 0 By Dividends received and declared for the year .. 245,312 10 0 Management charges on consolidated stock .. 262 10 0 Balance.. .. .. .. .. 212,550 0 0 £245,312 10 0 £245,312 10 0 Balance-sheet as at 31st March, 1930. Liabilities. j Assets. £ s. d. Capital Account — j Bank of New Zealand shares— - New Zealand consolidated stock- £ £ s. d. 500,000 preference A shares (nominal value) 500,000 0 0 3i-per cent. 1940 .. .. 500,000 j 1,355,000-pseference B shares (nominal value) 1,375.000 0 0 4 per cent. 1943-63 .. 375,000 ! 234,375 long-term mortgage C shares (nominal ! value) .. .. .. •• 234,375 0 0 875,000 Dividends declared but not paid .. .. 146,614 11 8 Bank of New Zealand Shares Account— Treasury Adjustment Account .. .. 72,586 2 1 Investment Account .. .. 984,375 1,859,375 0 0 Capital reserve .. .. .. .. 250,000 0 0 Accrued interest on consolidated stock .. 6,650 13 9 Balance of Income and Expenditure Account 212,550 0 0 £2,328,575 13 9 £2,328,575 13 9 Accumulated profits to 31st March, 1930, £2,031,982 17s. Id. G. C. Rodda, F.R.A.N.Z., Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—G. F. C. Campbell, Controller and Auditor-General.

B.—l [FT. IV!

6

CHEVIOT ESTATE ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1930. Receipts. Payments. To Balance at Ist April, 1929 — £ s. d. £ s. d. £ s. d. Cash in Public Account 9,006 5 4 By Administration expenses .. .. .. 678 15 6 Investment Account .. 201,680 0 0 Interest on inscribed stock .. .. 5,632 2 6 210,686 5 4 Management chargcs of inscribed stock .. 71 1 5 Rents from leases (less refunds) .. .. 16,350 15 7 Balance as at 31st March, 1930 — £ s. d. iS/iles of land and buildings .. .. 607 0 6 Cash in Public Account .. 60,604 5 8 Interest on sales.. .. .. .. 168 6 8 Investment Account .. 170,290 8 10 Interest on securities held by Investment 230,894 14 6 Account .. .. .. .. 9,264 11 4 Public Revenues Act, 1926, section 40— Interest received on temporary transfers to other accounts .. .. .. 199 14 6 £237,276 13 11 £237,276 13 11 Revenue Account for the Year ended 31st March, 1930. Dr. £ s. d. Gr. £ s. d. To Administration expenses .. .. .. 840 12 5 By Accrued rent .. .. .. .. 18,956 210 Interest on inscribed stock .. .. 5,632 2 6 Interest on investments .. .. . . 9,405 6 I Management charges of consolidated stock .. 71 1 5 Interest on sales.. .. .. .. 260 4 2 Rebates .. .. .. .. 1,780 13 3 Interest on temporary transfers to other DeBalance carried down .. .. .. 20,496 18 0 partments .. .. .. .. 199 14 0 £28,821 7 7 £28,821 7 7 £ s. d. £ s. d. To Balance carried forward .. .. .. 332,209 12 4 By Balance brought down .. .. .. 20,496 18 0 Balance from previous year .. .. 311,712 14 4 £332,209 12 4 £332,209 12 4 Balance-sheet as at 31st March, 1930. Liabilities. Asset*. £ s. d. Land— £ s. d. £ s. d. New Zealand consolidated stock .. .. 160,918 0 0 Leased .. .. .. 384,702 16 5 Sundry creditors for— £ s. d. Unleased .. .. .. 325 0 0 Rent .. .. .. 10 10 6 385,027 16 5 Departmental .. .. 161 16 11 Buildings .. .. .. .. 44 0 8 172 7 5 Sundry debtors for — Interest on consolidated stock accrued but not Rent .. .. .. 1,898 14 5 due .. .. .. .. .. 1,373 6 3 Sales .. .. .. 6,030 0 0 Rents charged in advance .. .. .. 6,356 13 4 Interest on investments .. 924 14 5 Reserve Account .. .. .. .. 130,614 3 1 ——— 8,853 810 Revenue Account .. .. .. .. 332,209 12 4 Postponed rent .. .. .. 1,239 8 4 Interest accrued but not due — Investments .. .. 2,616 17 4 Sales .. .. .. 75 7 6 2,692 4 10 Investments in Public Debt Redemption Fund .. .. .. 2,892 8 10 Cash in Public Account .. 60,604 5 8 Investment Account .. .. 170,290 8 10 230,894 14 6 £631,644 2 5 £631,644 2 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.—J. H. Fowler, Deputy Controller and Auditor-General.

7

13.—1 [PT. IV].

CROWN LAW OFFICE. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 5,630 18 3 By Law-costs .. .. .. .. 226 1 6 Annual certificates.. .. .. .. 26 5 0 Balance carried down .. .. .. 6,153 6 9 Office fittings, repairs, and requisites .. 7 19 Postage .. .. .. .. .. 29 0 0 Printing and stationery .. .. .. 107 6 1 Purchase of Law Reports, &c. .. .. 45 0 8 Telephone subscriptions .. ~ .. 78 10 0 Advertising .. .. .. .. 10 5 2 Sundry expenses .. .. .. .. 3 19 11 Rent (a) .. .. .. .. .. 254 0 0 Depreciation .. .. .. .. 181 1 5 £6,379 8 3 £6,379 8 3 £ s. d. £ g. d. To Balance brought down .. .. .. 6,153 6 9 By Excess of expenditure over income .. .. 6,306 411 Interest on capital (b) .. .. .. 152 18 2 £6,306 4 11 £6,306 4 11 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 3,397 18 9 Furniture and fittings .. .. .. 335 7 6 Creditors — £ s. d. Mechanical office appliances .. .. .. 62 5 0 Departmental .. .. 16 14 7 Library .. .. .. .. .. 3,100 0 3 Sundry .. .. .. 10 0 2 Payments in advance .. .. .. .. 42 4 11 26 14 9 Excess of expenditure over income .. .. 6,306 411 Depreciation Reserve .. .. .. 1,680 17 2 Treasury Adjustment Account .. .. .. 4,740 11 11 £9,846 2 7 £9,846 2 7 Note.—The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value of premises as assessed by the Public Works Department; (b) interest at 4i per cent, on capital as at Ist April, 1929. Arthur Fair, Solicitor-General. 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. —J. EL Fowler, Deputy Controller and Auditor-General.

B.—l [Pt. IV].

8

CUSTOMS DEPARTMENT. Revenue Account foe the Year ended 31st March, 1930. Dr. £ s. d. £ s. d. Cr. £ s . d. To Administrative charges — By Customs and excise duties .. .. 8,895,805 11 2 Salaries.. .. .. 81,095 51L Beer duty .. .. .. .. 617,945 3 2 Pay of non-permanents .. 1,558 10 3 Customs 'fines .. .. .. .. 75 0 0 Allowances, overtime, and Brewery supervision fees .. .. 1,155 2 3 rewards .. .. 2,230 18 4 Customs agents license fees .. .. 380 10 0 Expenses of official repre- Distillation Act fees .. .. .. 172 10 0 sentative, London .. 554 17 3 Hop-beer license fees .. . . .. 114 0 0 Expenses of official repre- Territorial revenue .. .. .. 1 15 0 sentative, New York .. 1,377 3 1 Tobacco Act fees .. .. .. 300 3 9 Postage and telegrams .. 768 3 9 Warehouse license fees .. .. .. 8,785 15 10 Printing and stationery .. 1,529 16 7 Miscellaneous revenue .. .. .. 15 15 4 Telephone services .. 730 19 2 Services rendered by other Departments .. .. 5,854 15 2 Transfer and removal expenses .. .. 538 6 11 Travelling allowances and expenses .. .. 552 17 5 Rent .. .. .. 4,836 4 0 Maintenance and repairs .. 119 10 5 Miscellaneous expenses .. 3,052 16 5 105,400 4 8 Grants to— Cook and Niue Islands Governments .. .. 2,736 0 0 Officers on retirement .. 450 0 0 — 3,186 0 0 Depreciation .. .. .. 1,032 19 6 Balance carried down .. .. 9,415,132 2 4 £9,524,751 6 6 £9,524,751 6 (i £ s. cl. £ s. d. To Interest on capital .. .. .. 1,391 13 9 By Balance brought down .. .. 9,415,132 2 4 Excess of revenue over expenditure .. .. .. 9,413,740 8 7 £9,415,132 2 4 £9,415,132 2 4 Note. —Percentage cost of collection, including depreciation and interest on capital, 1-132 = £1 2s. Bd. Balance-sheet as at 31st March, 1930. Liabilities. Assets. Capital— £ s. d. £ s. d. £ s . J. Consolidated Fund Capital Land .. .. .. .. .. 9,002 0 0 Account .. .. 8,912 11 4 Buildings .. .. .. .. 13,308 10 9 Public Works Department Cycles .. .. .. .. .. 55 10 0 expenditure .. .. 22,310 10 9 Furniture and fittings .. .. .. 8,089 1 8 31,223 2 1 Mechanical office appliances .. .. 1,058 16 4 Creditors — Stationery .. .. .. .. 629 4 0 Departmental .. .. 1,565 16 .11 Stamps .. .. .. .. .. 125 ] 8 Sundry .. .. .. 1,498 2 2 Saleable books .. .. .. .. 34 18 0 3,063 19 1 Debtors— £ s. d. Fee's paid in advance.. .. .. 8,802 16 7 Departmental .. .. 11,169 10 0 Depreciation Reserve .. .. 7,458 10 8 Sundry .. .. .. 3,331 11 6 Accounts held on deposit — 14,501 1 6 Customs duties .. .. 99,326 1 8 Uniform trimmings .. .. .. 28 7 6 Immigration Restriction Acts 2,570 0 0 Testing and gauging instruments .. .. 895 13 7 101,896 I 8 Assets in suspense.. .. .. .. 012 2 Writings-off Suspense .. .. 012 2 Deposit Accounts— £ s. d. Cycle Suspense Account .. .. 3 0 0 Receiver General .. .. 92,466 0 0 Excess of revenue over expendi- Collectors of Customs .. 6,860 1 8 ture .. .. .. .. 9,413,740 8 7 Immigration Restriction Acts 2,570 0 0 101,896 1 8 Treasury Adjustment Account .. .. 9,416,563 12 0 £9,566,188 10 10 £9,566,188 10 10 Note.—The Revenue Account includes the following charges for which the Department possesses no parliamentary appropriation : (a) Services of Marine Department officers ; (b) rental value as assessed by Public Works Department; (c) interest at 4i per cent, on capital as at Ist April, 1929. Depreciation has been allowed for on balance of assets as at Ist April, 1929, the total charge being carried to Depreciation Reserve. Credit has been taken without appropriation for services rendered to Internal Affairs and Marine Departments Geo. Craig, Comptroller of Customs. I hereby certify that the Revenue. Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —G. F. C. Campbell, Controller and Auditor-General.

9

B.—l TPT. IVI

DEFENCE DEPARTMENT. Headquarters General Activities Revenue Account for Year ended 31st March, 1930.

General Head- Northern I Central Southern Tots I quarters. Command. | Command. Command. lotai. Dr. £ s. d. £ s. <1. £ s. d. £ s. d. £ s. d. To Pay, military, civil, and Territorial .. .. 37,011 19 6 9,667 13 6 12,168 0 11 10,978 12 11 69,826 6 10 Grants for rifle shooting and purchase and engrav- 695 14 6 320 0 0 328 10 10 309 4 0 1,653 9 4 ing medals Medical examination, attendance, and hospital 83 10 7 359 If 10 185 1 10 214 10 0 842 14 3 charges Advertising, printing, stationery, postages, tele- 3,216 2 3 1,127 12 7 548 f 11 766 8 2 5,658 4 11 grams, telephones, repairs, and. cleaning Maintenance and hire of drill-halls, offices, and 1,503 1 8 4,775 10 3 1,657 12 7 2,194 4 7 10,130 9 1 buildings, parade - grounds, camps, boat - sheds, and launches Compensation for sickness and accidents .. 74 1 8 261 0 8 112 15 11 136 2 3 584 0 6 Maintenance of rifle ranges and targets .. .. 173 7 2 162 12 2 80 3 2 416 2 6 Rations, forage, fuel, light, and water.. .. 2,327 1 9 1,213 17 2 1,070 5 9 1,423 0 3 6,034 4 11 Courts of inquiry and legal expenses .. .. 1 7 0: 2 4 6 3 3 0 9 9 0 16 3 6 Travelling allowances and expenses, removal ex- 10,268 18 2 , 3,206 8 2 1,383 16 6 2,308 12 4 17,167 15 2 penses, rail, steamer, tram, coach, and ferry fares ; freights and cartage, and motor-license fees Hire and maintenance of horses .. .. 200 5 6 189 17 6 312 19 4 373 18 7 1,077 0 11 Clothing, stores, and ammunition .. .. 15,769 7 10 1,445 6 0 1,004 12 11 361 13 11 18,581 0 8 Allowances and expenses of officers undergoing 5,798 2 1 .. .. .. 5,798 2 1 training abroad Expenses short-wave wireless installation .. 615 17 3 .. .. .. 615 17 3 Grants towards Y.M.C.A. secretaries at Territorial .. 100 0 0 100 0 0 100 0 0 300 0 0 camps Book value,old buildings, Mount Eden, demolished 142 18 10 .. .. .. 142 18 10 Horses died or accidently killed, written off . . 37 10 0 101 2 0 58 3 7 196 15 7 Stores lost, damaged, destroyed, &c., now written .. i 20 54 0 12 1 016 20 1811 off Rifle, Clubs and National Rifle Association. Proportion of pay of military staff .. .. 66 11 8 { 250 0 0 250 0 0 • 250 0 0 816 11 8 Railway fares .. .. .. .. 465 12 11 38 16 11 135 15 0 22 19 8 663 4 6 Small-arms ammunition issued free and at less 737 14 2 ' 738 1 8 3,492 17 5 3,719 10 0 8,688 3 3 than cost Maintenance of buildings and ranges, Trentham 22 8 0 50 0 0 125 0 0 150 0 0 347 8 0 Camp and commands Miscellaneous charges .. .. .. 11 4 0 1 16 8 16 3 9 43 8 1 72 12 6 Grant to National Rifle Association (annual 1,000 0 0 .. .. .. 1,000 0 0 meeting) Non-effective Services. Loss on realization of dismantled buildings, 298 9 0! .. .. .. 298 9 0 Featherston Camp Disposal Depot—Expenses .. .. .. 503 6 10 .. .. .. 503 6 10 Disposal Depot—Loss on sales by auction .. 1,949 11 3 .. .. .. 1,949 11 3 Contribution to pensions of Imperial N.C.O.s on 102 15 9 .. .. .. ]02 15 9 loan Expenses in connection with injuries sustained by 25 0 0 .. .. .. 25 0 0 civilian by shell explosion at Foxton beach Funeral expenses .. .. .. .. 15 11 0 .. .. .. 15 11 0 Grants to officers and other ranks, equivalent to 1,898 14 7 .. .. .. 1,898 14 7 retiring and accrued leave Grants to widows of deceased members equivalent 79 14 0 .. .. .. 79 14 0 to annual and accrued leave Grant towards duty on band uniforms .. 50 0 0 .. .. .. 50 0 0 Grant towards expenses N.Z.R.S.A. Delegate to 200 0 0 .. . . .. 200 0 0 Empire Service League Medical attention to civilians injured by Defence 10 10 6 .. .. •. .. 10 10 6 horses N.Z. Expeditionary Force expenditure .. 8 10 6 .. .. .. 8 10 6 Pay, Government House orderly .. .. 383 5 0 .. .. .. 383 5 0 University fees, ex Duntroon Cadets .. .. 170 0 0 .. .. .. 170 0 0 Valuation fees, Drill-hall site, Dunedin . . 15 15 0 .. .. .. 15 15 0 Depreciation on— Buildings .. .. .. .. 1,644 7 9 5,712 7 8 2,069 9 0 2,972 14 7 12,398 19 0 Libraries .. .. .. . . 36 5 7 2 16 5 4 10 5 6 17 10 50 10 3 Furniture .. .. .. .. 632 1 6 256 7 9 430 9 9 352 16 6 1,671 15 6 Power machinery, Trentham .. . . 1,000 0 0 .. . . .. 1,000 0 0 89,035 17 7 29,950 11 9 25,663 13 1 26,832 10 11 171,482 13 4 To Excess of expenditure over income brought down 87,706 5 4 27,722 11 6 22,619 6 8 22,438 16 2 160,486 19 8 Interest on capital at 4J per cent. .. .. 13,997 19 5 13,603 4 4 7.893 19 8 9,168 5 3 44,663 8 8 101,704 4 9 41,325 15 10 30,513 6 4 31,607 1 5 205,150 8 4

B.—l [PT. IV].

10

DEFENCE DEPARTMENT —continued. Headquarters General Activities Revenue Account for the Year ended 31st March, 1930 —continued. Or. By Rent of quarters and buildings, light, and water — £ s. d. £ s. d. General Headquarters .. .. .. .. .. .. ~ .. 1,147 18 4 Northern Command .. .. .. ~ .. .. ~ .. .. 803 9 2 Central Command .. .. .. .. .. .. ~ .. .. 383 6 0 Southern Command .. .. .. .. .. .. .. 2,553 13 1 4,888 6 7 Grazing rights on rifle ranges and reserves—General Headquarters .. .. .. ~ .. .. .. .. .. 104 10 5 Northern Command .. .. .. .. .. .. .. .. .. 115 11 l Central Command .. .. .. .. .. .. .. ~ .. 965 18 4 Southern Command .. .. .. .. .. .. .. .. 650 17 11 1,836 17 9 Purchase of discharges .. .. .. .. .. .. .. .. .. .. 30 0 0 Fines—Territorial and Cadets .. .... .. .. .. .. .. .. 44 3 6 Use of Permanent horses for Territorial camps, &c.— Northern Command .. .. .. .. .. .. .. .. 1,309 0 0 Central Command .. .. .. .. .. .. .. .. 1,695 2 1 Southern Command .. .. .. .. .. .. .. .. .. 1,189 3 9 4,193 5 10 Sale of old material .. .. .. .. .. .. .. .. .. .. 300 Excess of expenditure over income carried down— General Headquarters .. .. .. .. .. .. .. .. 87,706 5 4 Northern Command .. .. .. .. .. .. .. .. .. 27,722 11 6 Central Command .. .. .. .. .. .. .. .. .. 22,619 6 8 Southern Command .. .. .. .. .. .. .. ~ 22,438 16 2 160,486 19 8 £171,482 13 4 By Excess of expenditure over income after charging interest on capital— £ s. d. £ s. d. General Headquarters .. .. .. .. .. .. .. .. .. 101,704 4 9 Northern Command .. .. .. .. .. .. .. .. .. 41,325 15 10 Central Command .. .. .. .. .. .. .. .. .. 30,513 6 4 Southern Command .. .. .. .. ~ .. .. .. .. 31,607 1 5 — 205,150 8 4 £205,150 8 4 Note.—The Revenue Accounts include charges for rent assessed by the Public Works and Justice Departments and for interest qb capital for which the Department has no parliamentary appropriation.

Territorial Forces Revenue Account for the Year ended 31st March, 1930.

—— Northern Command. Central Command. Southern Command. Total. Dr. £ s. d. £ s. d. £ s. d. £ s. d. To Pay, military, civil, and Territorial .. .. .. 30,704 16 1 25,077 16 9 24,736 18 10 80,51!) 11 8 Clothing, stores, and ammunition .. .. .. 25,526 11 9 15,530 12 11 i 15,071 13 7 56,128 18 3 Medical examination, attendance, hospital charges, 214 9 5 287 3 11 265 12 3 767 5 7 medicine, &c. Advertising, printing, stationery, postages, telegrams, 1,146 9 11 1,389 19 9 , 2,090 14 10 4,627 4 6 telephones, repairs, cleaning, laundering, &c. Maintenance and hire of drill-halls, offices, buildings, 629 16 9 1,183 19 3 732 4 10 2,546 0 10 parade-grounds, boat-sheds, launches, and camps Maintenance of rifle ranges and targets .. .. .. 2 12 3 0 15 0 3 7 3 Rations, forage, fuel, light, and water .. .. 6,738 16 7 5,338 4 5 4,898 4 5 16,975 5 5 Regimental and bands funds grants .. .. .. 803 16 5 800 10 10 847 11 1 2,451 18 4 Subsidies to officers' clubs .. .. .. .. 52 10 0 75 0 0 150 0 0 277 10 0 Hire and maintenance of horses .. .. .. 1,492 9 1 1,550 18 7 1,199 15 6 4,243 3 2 Travelling allowances and expenses, rail, steamer, tram, 9,235 8 0 6,779 14 8 8,301 1 2 24,316 3 10 coach, and ferry fares, freights and cartage, and motorlicenae fees Stores lost, stolen, destroyed, &o., now written off .. 316 5 3 203 10 3 147 14 3 667 9 9 76,861 9 3 58,220 3 7 58,442 5 9 193,523 18 7 To Excess of expenditure over income brought down .. 76,861 9 3 58,220 3 7 58,442 5 9 193,523 18 7 Interest on capital at 4£ per cent. .. .. .. 6,502 12 3 6,977 5 6 7,059 19 2 20,539 16 11 83,364 1 6 65,197 9 1 65,502 4 11 214,063 15 6 Or. £ s. d. £ s. d. £ s. d. £ s. d. By Balance carried down .. .. .. .. 76,861 9 3 58,220 3 7 58,442 5 9 193,523 18 7 76,861 9 3 58,220 3 7 58,442 5 9 193,523 18 7 By Excess of expenditure over income after charging interest 83,364 1 6 65,197 9 1 65,502 4 11 214,063 15 6 on capital ■ ' - — = a —■ —, , —■ —■ 1 —.-a

B.—l [PT. IV].

11

DEFENCE DEPARTMENT—continued. Cadet Forces Revenue Account for the Year ended 31st March, 1930.

Aviation Revenue Account for the Year, ended 31st March, 1030. Dr. £ s. d. Or. £ s. d. To Pay, military, flying, and casual-duty flights .. 10,711 18 6 By Passenger flights .. .. .. . ■ 267 10 0 Advertising, printing, stationery, postages, &c. 345 2 11 Rents of reserves .. .. 109 14 11 Travelling allowances and expenses, motor, rail, Rents of buildings . .. . . • . 297 6 0 and steamer fares, freights and cartage .. 2,702 510 License fees .. .. .. 88 10 0 Expenses and upkeep of aircraft, stores, cloth- Excess of expenditure over income carried ing, &c. .. .. .. . ■ 5,274 18 4 down .. .. .. .. .. 3.'!,557 5 0 Value of damaged machine and stores written off 290 2 I Value of horse died and written off .. .. 12 10 0 Pay, travelling, and other expenses of refresher courses for pilots .. .. .. 1,459 14 3 Compensation and medical expenses in accident cases .. .. . . .. .. 43 10 (i Maintenance of buildings and aerodromes .. 940 14 4 New Zealaud's proportion expenses of International Commission on Air Navigation .. 07 210 Allowances and expenses of officers undergoing instruction abroad .. .. .. 1,686 15 6 Expenses of Air Marshall Sir John Salmond reporting on aviation in New Zealand . . 639 3 3 Old buildings demolished and written off . . 23 3 6 , Expenses of search for Messrs. Chandler and Macdonald after forced landing .. .. 55 9 0 Grants to clubs for training pilots .. .. 1,025 0 0 Expenses attending air pageants . . . . 114 2 5 Depreciation on— £ s. d. Buildings, &c. .. .. 1,863 7 8 Furniture .. .. • • 36 13 5 Aircraft, engines, power machinery, and motor-vehicles 6,428 5 7 8,328 6 8 £34,320 5 11 £34,320 5 11 £ s. dj £ s. d. To Balance brought down . . .. . . 33,557 5 0 By Excess of expenditure over income after chargInterest on capital at 4i per cent. .. .. 8,165 19 10 ing interest on capital .. .. .. 41,723 410 £41,723 4 10 £41,723- 4 10

Northern Command. I Central Command. Southern Command. Total. . . . . Dr. I £ s. d. £ s. d. £ s. d. £ s. d. To Pay, military, civil, and Territorial .. .. .. 10,556 1 1 11,255 13 0 13,592 14 9 35,40-t 8 10 Clothing, stores, and ammunition .. .. .. 6,531 IS 11 7,207 6 9 8,524 11 3 22,263 16 11 Medical examinations, attendance, hospital charges, 1 10 0 71 10 6 2 4 8 75 5 2 medicine, &c. Advertising, printing, stationery, postages, telegrams, 372 0 6 493 8 2 715 7 5 1,580 16 1 telephones, repairs, cleaning, laundering, &c. Maintenance and hire of drill-halls, buildings, offices, 540 12 0 1,014 12 8 663 5 2 2,218 9 10 parade-grounds, boat-sheds, launches, camps, &c. Maintenance of rifle ranges and targets .. .. 17 10 3 96 3 8 9 13 8 123 7 7 Rations, forage, fuel, light, and water .. .. 1,251 0 5 1,438 2 6 1,379 13 1 1 4,068 16 0 Regimental and bands funds grants .. .. ,. 352 17 10 324 19 1 340 5 2 1,018 2 I Subsidies to officers' clubs .. .. .. .. 52 10 0 75 0 0 150 0 0 277 10 0 Horse-hire and maintenance of horses .. .. i 1 0 6 44 8 9 33 8 9 78 18 0 Travelling allowances and expenses, rail, steamer, tram, : 1,910 12 1 2,046 3 1 2,830 14 2 6,787 9 4 coach, and ferry fares, freights and cartage Stores lost, stolen, destroyed, &c., now written off . . 23 9 8 31 9 7 69 19 7 124 18 10 j 21,611 3 3 24,098 17 9 28,311 17 8 74,021 18 8 To Excess of expenditure over income brought down .. i 21,611 3 3 24,098 17 9 28,311 17 8 74,021 18 8 Interest on capital at 4J per cent. .. .. .. 1,615 13 9 2,269 15 6 2,854 11 6 6,740 0 9 23,226 17 0 26,368 13 3 31,166 9 2 80,761 19 5 Cr. I £ s. d. £ s. d. £ s. d. £ s. d. By Balance carried down .. .. . . 21,611 3 3 24,098 17 9 28,311 17 8 74,021 18 8 j 21,611 3 3 24,098 17 9 28,311 17 8 74,021 38 8 By Hxcess of expenditure over income after charging interest 23,226 17 0 26,368 13 3 31,166 9 2 80,761 19 5 on capital. ■ —. m ——

B.—l [PT. IVI.

12

DEFENCE DEPARTMENT—continued. Army Ordnance Stores Revenue Account for the Year ended 31st March, 1930. Dr. £ s. d. Or. £ s. d. To Pay, military and civil .. .. .. 39,708 6 3 By Hire of stores .. .. .. .. 440 12 3 Medical examinations, treatment, and hospital Excess of income over expenditure carried charges .. .. .. .. 1(5 1 0 down .. .. .. .. .. 52,034 4 3 Advertising, printing, stationery, postages, telegrams, telephones, repairs, cleaning, &c. 680 19 0 Maintenance of buildings .. .. .. 1,487 12 8 I Rations, forage, fuel, light, and water .. 452 11 6 | Travelling allowances and expenses, removal expenses ; rail, steamer, and motor fares ; freights and cartage .. .. .. 1,742 195! Clothing, stores, and ammunition . . . . 6,603 5 9 i Stores damaged, broken, lost, &c., written off 341 9 11 ; Hire and laundering charges written off as irrecoverable .. . . . . . . 23 9 0 Depreciation on— £ s. d. Furniture .. .. 141 14 7 Buildings .. .. .. 1,276 6 11 1,418 1 6 £52,474 16 6 £52,474 16 6 £ s. d. £ s. d. To Balance brought down .. .. .. 52,034 4 3 By Excess of expenditure over income after cliargInterest on capital at 4J per cent. .. .. 91,411 3 5 ing interest on capital .. .. . . 143,445 7 8 £143,445 7 8 £143,445 7 8 \ " Janie Seddon " Launch Revenue Account for the Year ended 31st March, 1930. Dr. £ s. tl. Cr. £ s. d. To Pay of crew (including overtime) .. .. 1,029 10 0 By Hire of vessel .. .. .. .. 2,340 l(i 2 Deck, engine-room, and miscellaneous stores .. 150 12 11 Towing targets .. .. .. .. 2fi9 0 0 Fuel and water .. .. .. .. 391 3 7 Balance carried down .. .. .. 375 8 4 Maintenance, repairs, slip dues, survey, &e. .. 272 11 4 Stores damaged and written off . . . . 1 14 2 Telephone rental .. .. .. .. 15 5 0 Depreciation on vessel .. .. .. 224 1 0 £2,985 4 6 £2,985 4 0 £ s. d. £ s. d. To Balance brought down .. .. . . 375 8 4 By Excess of expenditure over income after charglnterest on capital at 4J per cent. .. .. J6B 1 2 ing interest on capital .. .. .. 543 9 0 £543 9 (i £543 9 (i

13

f>. — I [Pt. TVj.

DEFENCE DEPARTMENT—continued. Balance-sheet as at 31st March, 1930. Liabilities. I Assets. £ s. d. Capital Account— £ s. d. £ s. d. ! Land .. .. .. .. .. .. 377,469 16 3 Public Works Fund 1,398,601 9 3 Buildings .. .. .. .. .. 618,465 18 6 Consolidated Fund 2,440,495 18 3 Military stores and equipment— £ s. d. 3,839,097 7 6 t Armament, heavy-gun and smallValue of gifts from Imperial Govern- arms ammunition .. .. 1,067,670 6 9 ment and other sources ~ .. 20,000 0 0 i Ordnance Depot stocks at vocab- ! ulary prices .. .. 1,506,427 3 1 3,859,097 7 6 Unit equipment and clothing Creditors—■ £ s. d. stocks .. .. .. 409,693 4 1 Departmental .. 8,408 4 1 Air and marine craft, equipment, Sundry .. .. 15,146 11 2 spares, and stores .. .. 124,616 14 2 — 23,554 15 3 3,108,407 8 1 Ordnance Depot creditors .. .. 117 17 3 Horses .. .. .. .. .. 2,867 4 3 Rents received in advance .. .. 113 19 3 Army Service Corps supplies .. .. .. 676 13 7 Depreciation Reserve Account .. 111,085 10 2 Office furniture .. .. .. .. .. 16,535 910 Stores Depreciation Reserve Account .. 263,029 3 6 Mechanical office appliances .. .. .. 6,097 3 7 Aviation Depreciation Reserve Account 8,329 12 2 Libraries .. .. .. .. .. 1,133 11 5 Nelson Rifle Prize Fund .. .. 1,028 13 3 Stationery and publications .. .. .. 4,692 0 5 Writings-off Suspense Account .. 2,143 19 7 Stamps (including stamps and cash in Regimental Funds Treasury Adjustment Account.. .. 580,131 12 9 Grant Accounts) .. .. .. .. 1,294 14 9 Rents accrued . . . . . . . . .. 340 4 10 Debtors— £ s. d. Departmental .. .. 4,863 8 11 Sundry . . . . . . !,421 14 11 War Office .. .. .. 4 ,153 15 4 10,438 19 2 Medals and ribands .. .. .. 4,320 8 9 Defence vessel " Janie Seddon " .. 3,734 11 10 Consumable stores on board .. 33 9 10 —• 3,768 1 8 Wireless installation, short wave .. .. . . 248 6 6 Power-house machinery .. .. .. .. 3,015110 Assets in suspense .. .. .. .. 2,143 19 7 Deposits Account— £ s. d. Nelson Rifle Prize Fund .. 1,000 0 0 Balance of interest on same .. 28 13 3 1,028 13 3 Excess of expenditure over income— Aviation Revenue Account .. 41,723 4 10 Ordnance Revenue Account .. 143,445 7 8 " Janie Seddon " Revenue Account 543 9 6 Headquarters Revenue Account 205,150 8 4 Territorial Revenue Account .. 214,063 15 6 Cadets Revenue Account .. 80,761 19 5 685,688 5 3 £4,848,632 10 8 £4,848,632 10 8 i H. M. Griffin, 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. —J. H. Fowler, Deputy Controller and Auditor-General,

B— 1 [PT. IV].

14

Deteriorated lands account. Receipts and Payments Account eor the Year ended 31st March, 1930. Receipts. £ a. d. Payments. £ s. d. To Balance—Cash in Public Account at Ist April, By Advances under section 11, Deteriorated 1929 .. .. .. .. .. 13,324 17 0 ' Lands Act, 1925 .. .. .. 2,431 3 2 Repayment of advances ... .. . 163 12 9 Interest recouped to Consolidated Fund under Interest on advances . . .. . . 481 2 6 section 139, Public Revenues Act, 1926 .. 566 0 0 Interest on investments .. .. .. 420 18 5 Balance — £s. d. Cash in Public Account .. 1,336 4 6 Investment Account .. 1(1,057 3 0 11,393 7 6 £14,390 10 8 £14,390 10 8 Revenue Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Interest on loans .. .. .. .. 880 00 By Accrued interest on advances .. . , 578 8 1 Balance? carried down .. .. 284 13 0 Interest on investments .. .. .. 586 411 £1.164 13 0 £1,164 13 0 £ s. d. £ s. d. To Balance brought forward from previous year.. 745 I 6 By Balance brought down .. .. .. 284 13 0 Balance carried forward .. .. ' .. 460 8 6 £745 1 6 £745 1 6 Balance-sheet as at 31st March, 1930. Liabilities. £ g. d. Assets. £ s. d. Loan Account .. .. .. .. 22,000 0 0 Advances secured by mortgages— Sundry creditors for— £s. d. Advances under section 11, Deteriorated Lands Interest accrued on loans .. 436 7 8 Act, 1925 .. .. .. .. 11,163 14 1 Consolidated Fund, for interest Sundry debtors for interest on advances .. 278 5 8 paid on debentures .. 1,000 2 9 Postponed interest .. .. .. .. 69 5 4 Consolidated Fund, for interest Interest accrued but not due on investments . . 165 6 6 paid on temporary transfers 78 18 2 Revenue Account —Balance carried forward .. 460 8 6 Miscellaneous .... 14 19 0 £ s. d. 1,530 7 7 Cash in Public Account .. 1,336 4 6 Investment Account .. . . 10,057 3 0 11,393 7 6 £23,530 7 7 £23,530 7 7 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. —J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [PT. IV].

15

DISCHARGED SOLDIERS SETTLEMENT ACCOUNT. Revenue Account for Year ended 31st March, 1930. Dr. £ s. d. Or. £ s. d. £ s. d. To Audit fees .. .. .. .. 700 0 0 By Interest on advances— Commission on sale of properties .. .. 71 14 0 Current account .. 102,386 11 0 Depreciation—Plant Account .. .. 248 6 2 Farms, orchards, &c. .. 332,239 13 5 Interest accrued on debentures .. .. 273,509 14 8 Dwellings, business preInterest accrued on advances from Consoli- mises, &c. .. .. 296,749 13 11 dated Fund .. .. .. .. 434,000 0 0 Miscellaneous.. .. 1,880 8 10 Management expenses .. .. .. 39,900 0 0 733,256 7 2 Miscellaneous expenses—lncidental expendi- Interest on surplus funds temporarily invested 23,959 10 3 ture in connection with properties acquired 2,011 15 5 Interest on investment in Public Debt RePrinting and stationery .. .. .. 296 19 4 demptionFund .. .. .. 1,661 5 11 Rebates .. .. .. .. 46,929 4 4 Profits on disposal of properties .. .. 900 18 6 Reductions in value of securities, &c.— Profit on disposal of plant, &c. .. .. 145 9 3 Losses written off — £ s. d. Recoveries of losses previously written off .. 285 10 11 Writings off in Suspense 241,108 14 6 Rents and royalties from properties acquired Section 4, Discharged by Crown .. .. .. .. 27,585 15 2 Soldiers Settlement Transfer and production fees .. .. 485 7 0 Amendment Act, 1924 615 12 11 Valuation fees .. .. .. .. 92 7 6 Amount written oil capital Balance —Loss for year, carried down .. 301,861 12 6 value of leases under sections 4 and 5, Discharged Soldiers Settlement Amendment Act, 1921-22 465 0 0 Reductions by Dominion Revaluation Board . . 20,681 4 2 Reductions under Deteriorated Lands Act, 1925 .. 318 1 3 Reductions under section 216, Land Act, 1924 .. 5,599 12 8 Remissions under Deteriorated Lands Act, 1925 .. 2,060 8 1 Dominion Revaluation Board remissions .. 9,069 7 11 — 279,918 1 6 Remissions of rent and interest — Land Board recommendations .. .. 11,775 7 7 Remissions under section 16, Discharged Soldiers Settlement Amendment Act, 1921-22 .. .. 76 2 5 11,851 10 0 Revaluation Board expenses .. .. 59 14 3 Stamp duty on transfer of consolidated stock and management expenses .. .. 234 0 11 Travelling-expenses of Inspectors of Securities, &c. .. .. .. .. .. 368 1 8 Valuation expenses .. .. .. 135 1 11 £1,090,234 4 2 £1,090,234 4 2 £ s. d. To Balance—Loss for year, brought down .. 301,861 12 6 By Transfer from Reserve Account— £ s. d. Balance forward from previous year .. 15,133 13 10 Losses on abandoned properties .. .. 279,918 1 6 Adjustment on account previous years .. 5,375 18 1 Balance —Loss, carried forward .. .. 42,453 211 £322,371 4 5 £322,371 4 5

B.—l [Pt. IV].

16

DISCHARGED SOLDIERS SETTLEMENT ACCOUNT—continued. Balance-sheet as at 31st Mabch, 1930. Liabilities. Assets. Capital— £ s. d. £ s. d. Advances on mortgages— £ s. d. £ s. d. Transferred from Con soli- Current Account .. 1,965,055 7 10 dated Fund .. 13,500,000 0 0 Farms, orchards, &c. .. 6,348,338 12 2 Reduction—Section 22, Dwellings, business preFinance Act, 1927 mises, &c. .. .. 5,609,810 15 1 (No. 2) .. .. 2,650,000 0 0 13,923,204 15 1 Land leased under sections 4 and 5, Discharged 10,850,000 0 0 Soldiers Settlement Amendment Act, 1921-22 433 ,074 18 9 Debentures issued .. 4,784,835 16 8 Unpaid purchase-price (not yet payable) of Depreciation Eund .: 46,160 0 0 buildings on Crown properties .. .. 25,149 110 15,680,995 16 8 Sundry advances merged with value of Crown lands (section 20, Discharged Soldiers Settlement Amendment Act, 1923) .. 42,005 11 7 Interest due and unpaid on debentures .. 1,850 3 9 Realization Account—Properties in course of Consolidated Fund —Interest not recouped to realization .. .. .. .. 234,666 7 3 Consolidated Fund .. .. .. 2,114 8 7 Properties acquired by Crown — £ s. d. Interest accrued on debentures at 31st March, Freehold .. .. 280,523 10 6 1930 .. .. .. .. 52,630 111 Leasehold .. .. 158,596 19 5 Interest accrued on amount transferred from 439,120 9 II Consolidated Fund .. .. .. 35,671 4 8 Payments in advance —Miscellaneous credit bal- Live and dead stock .. .. .. 3,003 16 11 ances— £ s. d. Machinery and plant . . .. .. 231 611 Interest on Current Ac- Office requisites .. . . .. .. 20 1 I I count .. . . 406 1 2 Dominion Revaluation Board —- Current AcPrincipal instalments — count advances —Suspense (sections 3 (3) (b), Farms Account .. 982 0 2 Discharged Soldiers Settlement Amendment Interest on Farms Ac- Act, 1924) .. .. .. .. 9,900 0 0 count .. .. 3,995 8 4 Sundry debtors for principal Principal instalments — instalments — £ s. d. Dwellings Account .. 453 10 5 Instalments— Interest on Dwellings Ac- Farms Account .. 48,499 2 8 count .. .. 697 8 4 Dwellings Account .. 33,521 19 II Sundry Debtors for Rent Section 20 (3), Discharged Account . . . . 357 8 4 Soldiers Settlement Miscellaneous .. . . 24 2 9 Amendment Act, 1923 905 17 5 6,915 19 6 Buildings Account .. 405 19 11 83,332 19 11 Sundry creditors —Miscellaneous services— Sundry debtors for interest— Imprests outstanding .. 3,709 15 3 Interest— Departmental .. 238 3 5 Current Account .. 55,095 6 5 Sundries .. .. 117 1 6 Farms Account .. 63,403 1. 5 4,065 0 2 Dwellings Account .. 13,931 15 6 Section 20 (3), Discharged Soldiers Settlement Sundry creditors —Current Account advances.. 3,380 2 0 Amendment Act, 1923 2,998 8 11 State Advances Office—Advances .. .. 2,858 17 7 Buildings Account .. 300 3 8 Suspense Account—Receipts not yet allocated 855 6 9 Miscellaneous .. 29 8 0 Realization Suspense Account—Surpluses on 135,758 3 II realization of properties not yet allocated .. 271 11 2 Fire Loss Suspense Account .. .. 6,403 13 4 Rents charged in advance .. .. .. 5,500 12 6 Sundry debtors for— Interest charged in advance .. .. 144 19 1 Rent of properties .. 11,865 4 1 Writings-off in Suspense .. .. .. 142,466 14 1 Miscellaneous advances .. 996 7 11 Reserve for depreciation .. .. .. 176 3 8 Sale of stock and impleReserve Account—General .. .. 26,849 0 9 ments .. .. 184 16 1 Reserve Account —Losses on £ s. d. Sundries .. .. 117 1 6 abandoned properties, &c. 750,000 0 0 Miscellaneous services—Departmental .. .. 1,834 19 1 14,998 8 8 Less — Losses on realization .. 537,864 15 9 Interest due and unpaid on surplus funds Reductions in value of temporarily invested .. .. .. 2,759 II 5 mortgages —■ Postponements— £ s. d. Revaluation Board .. 58,739 2 1 Instalments of principal— DeterioratedLandsAct, Farms Account .. 34,113 10 5 1925 .. .. 27,459 17 3 Dwellings Account .. 154 11 11 Land Act, 1924, section Buildings Account .. 24 5 3 216 .. .. 8,857 12 8 InterestRemissions— Current Account. .. 3,200 1 1 Revaluation Board .. 24,112 19 2 Farms Account .. 82,029 9 6 Deteriorated Land Act, Dwellings Account .. 161 15 8 1925 .. .. 11,763 10 1 Buildings Account .. 49 6 3 ■ —— Debtors'rents .. .. 1,724 4 6 668,797 17 0 — 121,457 4 7 81,202 3 0 Carried forward .. 16,054,351 19 2 Carried forward .. 15,468,683 7 10

17

B.—l [PT. IV].

DISCHARGED SOLDIERS SETTLEMENT ACCOUNT—continued. Balance-sheet as at 31st March, 1930—continued. Liabilities- £ s. d. Assets. £ s. d. Brought forward .. .. 16,054,351 19 2 I Brought forward .. .. 15,468,683 7 10 Per contra— Interest on advances accrued but not due .. 116,752 2 3 Accumulated losses written off under section Interest on investments accrued but not due 580 2 4 22, Finance Act, 1927 (No. 2), by dis- Losses in Suspense .. .. ... 142,466 14 1 charge of liabilities, as follows — Revenue Account —Balance carried forward .. 42,453 2 11 Interest unpaid on trans- £ s. d. Investment in Public Debt Redemption Fund 43,193 13 6 fer from Consolidated £ s. d. Fund .. 1,100,000 0 0 Cash in Public Account .. 211,859 7 0 Interest on debentures Imprests outstanding .. 3,722 12 3 due to Consolidated Investment Account .. ?4,640 17 0 Fund .. 160,010 12 6 240,222 16 3 Redemption of deben- Per contra — tures from Consolid- Accumulated losses written off under section ated Fund .. 30,000 0 0 22, Finance Act, 1927 (No. 2) — Interest accrued on de- Revenue Account —Loss £ s. d. bentures redeemed to 31st March, 1928.. 1,652,443 17 4 from Consolidated ReserveAecount—Losses Fund .. .. 496 2 1 on abandoned proReduction of transfer perties .. .. 750,000 0 0 from Consolidated Revaluation reductions, Fund .. .. 2,650,000 0 0 &c. .. .. 1,422,315 13 7 Against Reserve Account 29,252 16 4 Charges and expenses of 3,969,759 10 11 raising loans .. 145,000 0 0 ■ 3,969,759 10 11 £20,024,111 10 1 £20,024,111 10 ) J. B. 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.—G. E. C. Campbell, Controller and Auditor-General.

2—B, 1 [PT. IV].

DISCHARGED SOLDIERS SETTLEMENT LOANS ACT 1920 DEPRECIATION FUND ACCOUNT. (Established under section 7, Discharged Soldiers Settlement Loans Act. 1920.) Income and Expenditure Account foe the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. d. To Excess of income over expenditure .. .. 22,332 18 6 By Interest on investments .. .. .. 22,332 18 6 Balance-sheet as at 31st March, 1930. Liabilities. Assets. £ s. d. Accumulated Fund— £ s. d. £ s. d. Investments .. .. .. .. 200,743 6 10 Balance as at 31st March, 1929 490,519 17 2 Interest accrued on investments .. .. 4,368 1 7 Add — ; Interest due and unpaid on investments .. 2,743 4 0 Transferred from Consolidated j Cash in Public Account .. - 357.991 9 7 Fund .. .. .. 50,000 0 0 Excess income over expenditure for year ended 31st March, 1930 .. .. 22,332 18 6 Profit on realization of securities .. .. .. 2,993 6 10 565,846 2 6 £565,846 2 6 £565,846 2 6 G. C. Rodda, F.R.A.N.Z., Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed therebv.—G. E. C. Campbell, Controller and Auditor-General,

B.—l [PT. IV],

18

ELECTORAL DEPARTMENT. Income and Expenditure Account foe the Year ended 31st Maech, 1930. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 4,020 8 4 By Sundry revenue .. .. .. .. 107 8 5 By-elections, expenses of .. , , . 1,148 7 5 Balance carried down .. .. ..11,957 1 6 Compulsory enrolment of electors .. .. 2,114 7 1 General election, expenses of taking .. .. 419 12 6 Licensing Committee elections .. .. 8 0 0 Licensing poll .. .. .. .. 3146 Postage .. .. .. .. 1,409 1 9 Printing and stationery . . .. .. 409 1 3 Rent .. .. .. .. .. 1,173 14 4 Sundries .. .. .. .. .. 464 6 6 Depreciation .. .. .. .. 893 16 3 £12,064 9 11 £12,064 9 11 £ s. d. £ s. d. To Balance brought down .. .. .. 11,9.57 1 6 By Sundry revenue .. .. .. .. 14 18 1 Interest on capital .. .. .. 603 8 5 Balance carried to balance-sheet .. .. 12,545 11 10 £12,560 9 11 £12,560 9 11 Balance-sheet as at 31st Maech, 1930. Liabilities. £ s. d. Assets. £ s. d. Fixed capital as at Ist April, 1929 .. .. 13,409 6 4 Furniture and fittings .. .. .. 11,584 14 6 Creditors — £ s. d. Mechanical appliances .. . . .. 267 10 3 Departmental .. .. .. 97 12 9 Stock of rolls .. .. .. .. 1,325 1 0 Sundry .. .. .. . . 94 7 10 Stock of maps .. .. . . .. 56 17 6 192 o 7 Debtors—Departmental . . .. .. 13 12 0 Depreciation Reserve .. .. .. .. 7,256 12 0 Losses in Suspense .. .. .. .. 34 8 1 Writings-off in Suspense .. .. .. 34 8 1 Excess of income over expenditure .. .. 12,545 11 10 Treasury Adjustment Account .. .. .. 4,935 8 2 £25,827 15 2 £25,827 15 2 G. G. Hodgkins, Chief Electoral Officer. F. B. Dwyee, A.R.A.N.Z., Accountant. Note. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental assessed by Public Works Department; (b) interest at 4 J per cent, on capital as at Ist April, 1929. 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,

B.—l [PT. IV].

19

EXTERNAL AFFAIRS DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. Income Dr. £ s. d. Cr. £ s. d. To Salaries .. .. .. .. 500 15 0 By Balance carried down .. .. 52,227 3 7 Advertising, &e. .. .. .. .. 32 14 1 Fuel, light, water, fee. .. .. .. 49 0 0 Grants— Bureau of tropical diseases .. .. 100 0 0 Samoan Administration for educational, medical, and wireless services .. .. 20,000 0 0 Ex gratia payment to J. T. Butler .. .. 300 0 0 Office expenses (miscellaneous) .. .. 8 10 2 Pay and expenses of Samoa Civil Police .. 14,546 11 9 Pay and expenses of Samoa Military Police .. 15,595 6 0 Postage and telegrams .. .. .. 565 9 9 Printing and stationery . . .. .. 164 910 Telephone services .. .. .. 41 5 8 Travelling allowances and expenses . . 75 16 1 Rent .. .. . . .. , , 80 0 0 Sundry expenses . . .. .. .. 0 12 2 Depreciation . . . . . . .. 166 13 1 £52,227 3 7 £52,227 3 7 £ s. d. £ s. d. To Balance brought down .. .. 52,227 3 7 By Excess of expenditure over income .. .. 52,379 14 11 Interest on capital .. .. .. 152 11 4 £52,379 14 11 £52,379 14 11 —— 1 Note.—The following charges, for which the Department possesses no parliamentary appropriation, are included: (a) Rental value as assessed by Public Works Department; (b) interest at 4J per cent, on capital as at Ist April, 1929. Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Capital .. .. .. .. 3,390 10 4 Office fittings .. .. .. 437 14 4 Creditors— £ s. d. Additions .. .. .. 38 2 7 Departmental .. .. 4,501 3 3 475 16 11 Sundry .. .. .. 963 12 8 Official stamps .. .. .. .. 12 11 8 5,464 15 11 Departmental debtors .. .. .. 42 5 0 Depreciation Reserve .. .. .. 1,175 19 10 S.s. " Lady Roberts" .. .. .. 2,650 16 0 Treasury Adjustment Aeoount .. .. 45,829 18 5 Photographic film .. .. .. .. 300 0 0 Excess of expenditure over income .. .. 52,379 14 11 £55,861 4 6 £55,861 4 6 C. A. Berendsen, 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. GOVERNMENT FIRE INSURANCE FUND. (Established under section 133, Public Revenues Act, 1926.) Revenue Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. £ s. d. To Accumulated fund as at Ist April, 1929 .. 41,379 17 6 By Claims paid— Contributions—Section 133, Public Revenues Education Department .. 5,646 5 10 Act, 1926 .. .. .. .. 10,000 0 0 Public Worlis Department .. 392 8 4 Public Trust Office—lnterest at 5J per cent, on Tourist and Health Resorts balance at credit .. .. .. 3,079 16 9 Department .. .. 36 2 9 Receipts re Waioweka Native School .. 6 0 0 — 6,074 16 11 Less overclaimed prior to Ist April, 1929 .. 1,388 19 8 4,685 17 3 Accumulated fund as at 31st March, 1930 .. 49,779 17 0 £54,465 14 3 £54,465 14 3 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £' s. d. Accumulated fund as at 31st March, 1930 .. 49,779 17 0 Amount invested in Common Fund of the Outstanding claims .. .. .. 5,488 5 5 Public Trust Office (earning interest at 5J per cent.) .. .. .. .. .. 54,984 19 1 Sundry debtors for claims overpaid .. .. 283 3 4 £55,268 2 5 £55,268 2 5 G. C. Rodda, F.R.A.N.Z., Accountant to the Treasury. 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. —,T. H. Fowler, Deputy Controller and Auditor-General. 2*

B.—l FPT. IV

20

GOVERNMENT LIFE INSURANCE DEPARTMENT. Revenue Account foe the Year ended 31st December, 1929. £ s. d. £ s. d. Amount of Funds at Ist January, 1929 7,582,679 311 Death claims under assurance policies, Renewal premiums — Assurance, An- including bonus additions .. 195,581 11 0 nuity, and Endowment .. .. 567,277 16 2 Endowment Assurances matured, inNew premiums (including instalments eluding bonus additions .. .. 285,731 6 0 of first year's premiums falling due Endowments matured .. .. 11,343 10 0 in the year) .. .. .. 60,778 19 9 Premiums returned on endowments .. 511 18 11 Single premiums—Assurance and En- Bonuses surrendered for cash .. 8,427 14 4 dowment .. .. .. 5,168 8 5 Annuities .. .. .. 23,038 11 9 Consideration for Annuities .. 21,621 14 1 Surrenders .. .. .. 36,498 15 11 Refund of Income-tax for years 1927 Loans released by surrender .. 59,983 5 8 and 1928 .. .. .. 10,562 14 8 " £ s. d. £ s. d. Commission, new* .. 35,341 10 0 Interest and Rent .. 441,988 12 0 „ renewal 4,385 11 10 Less land and in- 39,727 1 10 come tax after Contribution to Public Service Superdeducting refund annuation Fund .. .. 717 16 0 (£6,511 ss. 9d.) Expenses of management — for 1929, £20,558 Salaries— £ s. d. 2s. 2d.; property Head Office .. 22,514 9 9 expenses, £3,272 Branch offices and os. 9d. .. 23,830 211 agents .. 12,285 2 1 418,158 9 1 Extra clerical assistance .. .. 2,285 9 3 Medical fees and expenses .. 3,149 3 2 Travelling-expenses 742 10 3 Advertising .. 632 5 10 Printing and stationery .. .. 1,374 18 5 Rent .. .. 5,302 0 7 Postage and telegrams 1,759 17 0 Exchange .. 70 1 7 General expenses .. 3,745 310 53,861 1 9 Property depreciation .. .. 4,300 0 0 Transfer to Investment Fluctuation Reserve Account .. .. 20,000 0 0 Amount of funds, 31st December, 1929 7,926,524 12 11 £8,666,247 6 1 £8,666,247 6 1 1 — j * Including agents' allowances. Balance-sheet on 31st Decembee, 1929. Liabilities. I Assets. £ s. d. £ s. d. Total Assurance, Annuity, and En- Loans on policies .. .. .. 1,014,921 1 7 dowment Funds (as per Revenue New Zealand Government securities.. 2,273,160 0 0 Account) .. .. .. 7,926,524 12 11 Rural Advances Bonds .. .. 85,230 0 0 Claims admitted, proofs not yet com- Municipal Corporation debentures .. 231,739 14 9 pleted .. .. .. .. 33,463 17 0 County securities .. .. .. 103,448 011 Annuities .. .. .. 1,128 14 7 Harbour Board debentures .. 28,700 0 0 Commission .. .. .. 933 15 1 Town Board debentures .. .. 31,919 5 8 Medical fees .. .. .. 263 11 0 Road Board debentures .. .. 21,800 0 0 Premium and other deposits .. 6,213 2 0 Drainage Board debentures .. 1,790 2 3 Sundry creditors .. .. .. 8,428 011 Power Board debentures .. .. 700,853 8 0 Accident and Fidelity Fund .. 3,911 18 5 Landed and house property .. 142,251 10 0 Investment Fluctuation Reserve .. 222,895 11 5 Landed and house property (leasehold) 1,775 9 3 Sinking Funds on Local Body Loans 11,161 7 5 Mortgages on property .. .. 3,365,032 15 10 Properties acquired by foreclosure .. 1,394 9 4 Overdue premiums on £ s. d. policies hi force .. 8,290 17 9 Outstanding premiums due but not overdue 56,184 8 0 64,475 5 9 Overdue interest .. 7,193 15 3 Outstanding interest due but not overdue 9,755 010 ! Interest accrued but not due .. .. 107,581 15 11 124,530 12 0 Sundry debtors (including refund of income-tax for 1927, 1928, and 1929) 18,318 16 1 Cash in hand and on current account 3,583 19 4 £8,214,924 10 9 j £8,214,924 10 9 A. E. Allison, Commissioner. H. Rose, Secretary. The Audit Office, having examined the Revenue Account and Balance-sheet, and compared them with the relative books, documents, and securities, hereby certifies them to be in accordance therewith. —G. F. C. Campbell, Controller and Auditor-General.

B. —1 [PT. IV].

21

GOVERNMENT STORES MARINE INSURANCE FUND. (Established under section 134 of the Public Revenues Act, 1926.) Revenue Account fob the Year ended 31st March, 1930. Dr. £ s. d. j Or. To Accumulated fund to 31st March, 1929 .. 5,473 911 | By Claims — £ s. d. £ s. d. Agriculture Department .. 0 16 2 Insurable Value Premiums Lands and Survey . . . . 1 14 0 tj, . of Imports. (ss. per Cent ). Naval Defence .. .. 219 4 Premiums — £, £ s. a. n , AA min Agriculture Department .. 2.552 6 7 7' p °J r " .!? e , '' ' „ Customs . . .. .. 120 0 6 0 1 Public Works .. .. Defence .. .. .. 47,857 119 12 10 Railways .. .. .. ',074 17 1 Education .. .. .. 11,825 29 11 3 » , , > f , .nl ~, , „ „ Health 15 212 38 0 7 Accumulated fund as at 31st March, 1930 .. 11,327 11 7 Labour .. .. .. 133 0 6 8 Lands and Survey .. .. 7,573 18 18 8 Marine .. .. .. 1,370 386 Mental Hospitals .. .. 10,362 25 18 1 Naval Defence .. .. 58,863 147 3 2 Police .. .. . . 78 0 3 11 Post Office .. .. .. 315,857 789 12 10 Printing and Stationery .. 62,935 157 6 9 Prisons .. \. .. 602 1 10 1 Public Works .. .. 272,333 680 16 8 Railways .. .. .. 914,125 2,285 6 3 Scientific and Industrial Research 2,442 6 2 1 Stamp Duties .. .. 8,353 20 17 8 State Coal .. .. .. 1,592 3 19 7 State Forest .. .. .. 1,647 4 2 4 Tourist and Health Resorts .. 103 0 5 2 Internal Affairs .. .. 1,213 308 1,737,147 4,342 17 4 Public Trust Office —Interest at Common Fund £ s. d. rate on balance at credit .. .. .. 513510 Sale of oil—Salvaged s.s. " Manuka " .. 33 11 7 Recovery of claims overpaid .. .. 12 8 10 Refund of general average con- £ s. d. tributions — S.s. " Northumberland" ~ 2,436 17 9 S.s. " Port Kembla" .. 126 19 5 2,563 17 2 £12,939 10 8 £12,939 10 8 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. £ s. d. Accumulated fund .. .. .. .. 11,327 11 7 Amount invested in the Common Fund of the Public Claims due but not paid ... .. .. 20 5 7 Trust Office (earning interest at 5 J per cent.) .. 11,140 3 10 Sundry debtors —Departmental .. .. 207 13 4 £11,347 17 2 £11,347 17 2 G. C. Rodda, F.R.A.N.Z., Accountant to the Treasury. 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.

22

B.—l IPT. IV].

GREYMOUTH HARBOUR BOARD : SPECIAL COAL RATE. (Crown's proportion of special coal rate collected by the Greymouth Harbour Board under section 12, Greymouth Harbour Board Act, 1884.) Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. d. To Interest at 5 per cent, on capital liability .. 7,081 19 0 By Coal rate received .. .. .. 2,542 18 9 Amount collectable outstanding .. .. 420 13 10 Balance .. .. .. .. 4,118 6 5 £7,081 19 0 £7,081 19 0 £ s. d. £ s. d. To Balance as at 31st March, 1929 .. .. 187,403 7 9 By Balance .. ... .. .. 191,521 14 2 Balance brought down .. .. .. 4,11865 £191,521 14 2 £191,521 14 2 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Capital liability .. .. .. .. 141,639 1 0 Amount of coal rate collectable but outstanding 420 13 10 Interest due and unpaid .. .. .. 191,942 8 0 Treasury Adjustment Account .. .. 141,639 1 0 Balance of Income and Expenditure Account .. 191,521 14 2 £333,581 9 0 £333,581 9 0 G. C. Rodda, F.R.A.N.Z., Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—G. F. C. Campbell, Controller and Auditor-General.

23

B.—l [PT. IV].

HAURAKI PLAINS SETTLEMENT ACCOUNT. Revenue Account tor the Yeae ended 31st March* 1930. bf £ s. d. [ Or. £ s. d. To Interest on debentures issued under Hauraki ; By Rates .. .. .. .. .. 4,085 19 8 Plains Settlement Act, 1926 .. .. 32,173 17 7 Accrued rent .. .. . . .. 8,436 6 0 Interest on expenditure from Public Works Accrued royalties .. ~ . 494 16 0 Fund .i ,i ~ .. 202 16 0 Grazing fees . . .. .. ~ 133 1 4 Administration expenses . > . < . > 453 15 2 £ s. d. Maintenance of completed works .. .. 2,976 10 7 Tram freight and ferry fares 768 0 0 Remissions of rent and interest .. .. 917 7 8 Less half profits Kaihere Ferry to Remissions by Dominion Revaluation Board 72 1 6 County Council .. 16 13 7 Remissions of rates .. .. .. 183 2 1 751 6 5 Rebates— £ s. d. Interest on investments .. .. .. 682 12 9 Rent and interest .. 605 4 1 Interest on sales of land .. . . .. 283 13 4 Rates .. .. 22 11 8 Interest allowed on sinking-fund contributions 338 6 0 627 15 9 : Miscellaneous .. .. .. .. 657 19 9 Irrecoverable rent, &c., .. .. .. 297 10 11 Net loss carried down .. .. .. 22,055 16 0 Expenses of raising loans .. .. .. 15 0 0 — — £37,919 17 3 £37,919 17 3 — ' ■ £ s. d. £ s. d. By Balance carried forward .. .. .. 101,921 610 To Net loss brought down .. .. .. 22,055 16 0 Balance from previous years .. .. 79,865 10 10 £101,921 6 10 £101,921 6 10 Balance-sheet as at 31st March, 1930. Liabilities. Assets. Capital Account— £ s. d. £ s. d. Improved land handed over to Debentures issued under Hauraki Land Board for settlement—■ £ s. d. £ s. d. Plains Act, 1926 .. .. 785,000 0 0 Leased .. .. .. 164,739 17 2 Expenditure from Public Works Unleased .. .. .. 13,667 11 2 Fund .. .. .. 5,070 0 0 178,407 8 4 Value of Crown land set. apart Unpaid purchase price of land sold on deferred under the Act .. .. 45,000 0 0 payment.. .. .. .. .. 6,066 13 9 835,070 0 0 Unimproved lands not yet disposed of .. .. 44,375 5 1 Discharged Soldiers Settlement Account (merged Improvements on adjoining Crown lands .. 7,710 0 0 interests under section 20, Discharged Soldiers Permanent reserves .. .. .. .. 8,851 0 0 Settlement Amendment Act, 1923) .. .. 475 10 5 Works in progress—Expenditure on land in process Consolidated Fund— £ g. d. of reclamation, including formation and Interest on debentures under metalling of roads .. .. .. .. 491,076 18 2 Local Bodies Loans Act, 1908 22,083 6 8 Artesian wells— £ s. d. Interest on expenditure out of Crown tenants, Hauraki Plains 750 14 8 Public Works Fund .. 4,461 12 0 Permanent reserves and Crown Interest on temporary transfers lands .. .. .. 216 10 9 from other accounts .. 589 0 11 967 5 5 Rates unpaid, 1917-21 .. 47 15 0 Buildings .. .. .. .. .. 6,106 0 0 Interest on debentures under Wharves . . .. . . .. .. 4,557 10 0 Hauraki Plains Act, 1926 .. 78,271 1 8 Machinery and Plant .. .. .. 51,296 13 10 105,452 16 3 Live-stock .. .. .. .. .. 11l 4 0 Interest on debentures, accrued but not due .. 5,634 15 7 Loose tools .. .. .. .. .. 359 5 8 Sundry creditors—• " £ s. d. Stores and fuel .. .. .. .. 5,449 4 8 Interest on debentures .. 489 10 11 Stamps on hand .. .. .. .. 0 3 0 Departmental .. .. 82 17 6 Sundry debtors £ s. d. Miscellaneous .. .. 5,4.84 0 9 Rent .. .. .. 1,977 19 8 6,056 9 2 Rates .. .. .. 4,053 17 11 Rents charged in advance .. .. .. 2,312 0 0 Instalments of principal on Suspense Account .. .. .. .. 13 19 5 deferred payment sales .. 156 11 3 Writings-off in suspense .. .. .. 130 18 8 Interest on deferred-payment Payments in advance— sales .. .. .. 157 3 4 Rent .. .. .. 86 17 4 Interest on investments .. 116 7 8 Interest on deferred-payment Interest on well-boring .. 122 4 5 sales .. .. .. 28 0 2 Law costs .. .. . . 83 18 7 Rates .. .. .. 0 3 2 Tram freights , . .. 183 16 9 Miscellaneous .. .. 3 12 6 • Royalties .. .. .. 148 3 9 118 13 2 Grazing fees .. .. 11l 15 0 Departmental .. .. 1,592 19 7 Miscellaneous .. .. 5,270 8 2 13,975 6 1 Postponed rent . . . .. .. 325 17 9 Losses in suspense .. . . .. .. 130 18 8 Interest accrued but not due on sales of land .. 65 0 0 Investment in Public Debt Redemption Fund .. 8,795 16 6 Revenue Account —Balance forward .. .. 101,921 610 Cash in transit from Post Office .. .. 463 15 9 Cash in Public Account .. .. .. 24,252 9 2 £955,265 2 8 £955,265 2 8 J. B. 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 comments are appended: (1) In the opinion of the Audit Office interest charged on works in progress should be capitalized. (2) A Bad Debts Reserve should be created. (3) Suggestions in reference to the treatment of expenditure on lands already handed over for settlement were made to and are at present under consideration by the Department. —J. H. Fowler, Deputy Controller and Auditor-General.

B—l. FPT. IYI.

24

DEPARTMENT OF INDUSTRIES AND COMMERCE. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. .. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 5,450 1 2 By Gas Regulations .. .. .. .. 63 19 10 Advertising, periodicals, newspapers, &c. .. 104 12 0 Miscellaneous receipts .. .. .. 5 2 0 Fuel, light, and office-cleaning .. .. 105 0 8 Balance .. .. .. .. .. 9,718 4 10 General expenses .. .. .. .. 36 10 3 Industrial exhibitions .. . . .. 149 10 7 Law-costs .. .. .. .. 6 0 6 Office requisites, printing, and stationery .. 207 0 10 Postages, telegrams, telephones, &c. .. .. 256 4 2 Rent of offices .. .. .. .. 893 13 10 Subsidies to steamer services .. .. 315 8 4 Travelling expenses and allowances .. . . 428 8 7 Expenses, Honorary Trade Representatives overseas .. .. .. .. .. 297 3 7 Railway passes issued to Trade Commissioners .. 255 16 10 Depreciation .. .. .. . . 303 15 6 Grant to Mr. A. Davidson, Sydney, for reports re wheat and flour prices .. .. .. 26 5 0 Transfer and removal expenses of officers .. 165 14 9 Travelling-expenses, members of Joint Footwear Committee .. .. .. .. 163 0 3 Travelling-expenses, members of Special Timber Committee .. .. .. .. 35 13 4 Grant for special report on trade with Japan .. 50 0 0 Cost of displays at local shows .. .. 452 11 4 Claims for value of exhibits at Canadian National Exhibition .. .. .. . . 78 15 2 £9,787 6 8 £9,787 6 8 £ s. d. £ s. d. To Balance brought down .. .. .. 9,718 410 By Balance .. .. .. .. .. 9,873 4 8 Interest on capital .. . . . . 154 19 10 £9,873 4 8 £9,873 4 8 Note. —The above account includes interest on capital, and an assessed rental of office-heaters for which the Department possesses no parliamentary appropriation. Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Capital Account .. .. .. .. 3,444 7 4 Office furniture and fittings .. .. .. 1,554 1 2 Sundry creditors— £ s. d. Mechanical appliances (including gas-testing apDepartmental .. .. .. 192 610 paratus) .. .. .. .. .. 1,040 12 1 Other .. .. .. 114 18 9 Half-share refrigerating plant, London .. .. 270 13 8 307 5 7 Exhibition material .. . . .. .. 480 16 10 Depreciation Reserve .. .. .. .. 1,696 8 2 Head Office Library .. .. .. .. 140 8 6 Treasury Adjustment Account .. .. 8,104 17 2 Expenditure in advance .. .. .. 611 0 Losses in Suspense Account .. .. .. 78 15 2 Official stamps on hand .. .. .. 37 410 Sundry debtors .. . . .. .. 149 5 6 Income and Expenditure Account .. .. 9,873 4 8 Suspense Account .. .. .. .. 78 15 2 £13,631 13 5 £13,631 13 5 G. W. Clinkard, A.R.A.N.Z., Secretary, Department of Industries and Commerce. 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.

25

B.—l [PT. IV].

DEPARTMENT OF INTERNAL AFFAIRS. HEAD OFFICE (INCLUDING SUBDIVISIONS I, 111, IV, XI, AND SPECIAL ACTS). Income and Expenditure Account foe the Year ended 31st March, 1930. Expenditure. Income. Departmental Administrative Charges. £ s. d. £ a. d. £ s. d. By British Nationality of Aliens Act .. .. 539 17 0 To Salaries .. .. .. 28,698 5 0 Cinematograph Films Act .. .. 2,85J 1 2 Fresh-water fisheries .. 3,327 8 4 By-laws Act .. .. .. .. 9 9 0 Opossums — Distribution of Auctioneers Act, 1928 .. .. .. 510 0 0 royalties, &c. .. .. 12,994 16 0 Commissions of inquiry .. .. .. 6 5 2 Postage .. .. .. 635 12 11 Land Agents Act .. .. .. 11,356 13 0 Printing and stationery 1,782 14 0 Opossum royalty receipts .. .. .. 14,557 17 7 Publications .. .. 769 2 3 Pa.ssport fees .. .. .. .. 2,358 2 2 Rent .. .. .. 4,201 1 11. Totalizators, inspection of .. .. .. 2,036 15 8 Telephones .. .. 1,458 8 0 Revenue—Miscellaneous .. .. .. 1,001 11 6 Travelling-expenses of officers 1,562 4 1 Sales—Miscellaneous .. .. .. 9 10 7 Deer herds, reduction of .. 1,421 13 6 Balance carried down .. .. .. 258,325 6 2 Entertaining visitors to the Dominion .. .. 2,032 8 9 Totalizators, inspection of .. 1,999 2 4 Turnbull Library, expenses of 1,350 19 8 War graves, upkeep of .. 5,971 19 8 Official publications, cost of .. 1,476 14 4 Depreciation .. .. 1,536 7 4 Losses in Suspense .. .. 47 0 3 Sundries .. .. .. 153 9 3 — 71,419 7 7 General Public Service Administrative Charges. Salaries .. .. .. 81,641 9 7 Fuel for Government offices .. 1,987 6 9 Light, power, and water .. 5,927 16 8 Printing and stationery for Ministers' offices .. .. 1,395 10 10 Travelling allowances and expenses of Ministers .. 9,880 0 1 Travelling allowances and expenses of Private Secretaries 5,519 15 5 Cleaning offices .. .. 2,318 18 9 New Zealand Gazette .. 5,021 12 5 Ministerial telegraphic memoranda .. .. .. 1,276 0 0 Stores Control Board, expenses of .. .. .. 1,128 6 2 Charges not allocated .. 1,935 19 8 Losses in Suspense .. .. 102 10 6 Sundries .. .. .. 764 8 4 — 118,899 15 2 Special Acts. Salaries .. .. .. 23,866 19 11 Appropriation Act, 1925, section 15 .. .. .. 30,750 0 0 Appropriation Act, 1926, section 15 .. .. .. 2,508 8 10 Fire Brigades Act, 1926 .. 3,806 18 8 60,932 7 5 Other Charges. Fire Brigades Association — Grant and rail passes .. 1,110 8 7 Cost-of-living bonus .. 4,220 4 1 Grants .. .. .. 8,185 3 6 Grave at Point Halswell—Erection of memorial to late Right Hon. W. F. Massey .. 710 12 10 Rail passes .. .. 1,930 17 8 Rugby press telegrams .. 7,329 0 2 Subsidies .. .. .. 18,824 12 0 42,310 18 10 £293,562 9 0 £293,562 9 0 £ s. d. £ s. d. To Balance brought down .. 258,325 6 2 By Revenue—Miscellaneous .. .. .. 67 8 9 Interest on capital .. .. 1,99306 Balance carried to Balance-sheet .. .. 260,250 17 11 £260,318 6 8 £260,318 6 8

B.—l [PT. TV],

26

DEPARTMENT OF INTERNAL AFFAIRS—continued. SUBDIVISION lI—GOVERNMENT ACTUARY. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 4,231 4 8 By Contributions from other Departments .. 3,416 14 10 Rent .. .. .. • • • • 477 15 0 Miscellaneous revenue .. . . . . 616 8 0 Depreciation .. .. .. . . 55 7 10 Balance carried down . . .. .. 924 19 3 Sundries .. .. .. .. 192 14 7 £4,957 2 1 — - £4,957 2 1 £ s. d. To Balance brought down .. .. .. 924 19 3 £ s. d. Interest oil capital .. .. .. 28 18 11 By Balance .. .. .. .. . . 953 18 2 £953 18 2 | £953 18 2 - - -— i - i- - S ÜBDIVISION V—REGISTRAR-GENERAL. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. 12,359111 By Registration and other fees — Registration of births, deaths, and marriages'— Registration of births, deaths, and marriages 18,874 11 6 Payment to non-permanents .. .. 1,314 14 2 : Dentists Act .. .. .. .. 15 5 0 Payment to Post Office .. .. .. 2,309 5 4 Sundry revenue .. .. .. .. 16 7 9 Postage .. .. .. . 706 15 1 Balance carried down .. .. .. 933 6 10 Printing and stationery . . . . . . 1,039 3 3 Rent .. .. .. 1,406 12 8 Depreciation .. . . .. . . 189 6 0 Sundries.. .. .. .. .. 514 12 8 £19,839 II 1 £19,839 11 1 £ s. d. £ s. d. To Balance brought down .. .. .. 933 610 By Balance .. .. .. .. .. 1,042 611 Interest on capital .. .. .. 109 0 1 £1,042 6 II £1,042 6 11 SUBDIVISION VI—CENSUS AND STATISTICS. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. £ s. d. ■ Income. To Salaries .. .. .. .. .. 19,132 17 4 By Sundry revenue — £ s. d. Census, 1926, cost of taking .. .. 471 13 5 ; Receipts from Powers machines .. .. 3,015 0 6 Postage.. •• .. 1,001 12 0 Miscellaneous revenue .. .. .. 218 15 0 Printing and stationery .. .. .. 1,614 9 5 Balance carried down .. .. .. 36,686 19 4 Rent '.. .. .. .. .. 1,101 0 0 Statistics, collection of .. .. .. 5,339 16 6 Cost of statistical publications .. .. 9,530 2 0 Depreciation .. .. .. .. 1,285 14 10 Sundries.. .. .. •. • • 443 9 4 £39,920 14 10 £39,920 14 10 £ s. d. £ s. d. To Balance brought down .. .. .. 36,686 19 4 By Balance .. .. .. .. .. 37,390 2 1 Interest on capital . . .. .. 703 2 9 £37,390 2 1 £37,390 2 1

27

B.—l TPT. IYI

DEPARTMENT OP INTERNAL AFFAlRS—continued. SUBDIVISION VII—HIGH COMMISSIONER. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. £ s. d. I Income. To Salaries .. .. .. .. .. 28,839 7 8| By Sundry revenue— £ s. d. Advertising .. .. .. .. 237 8 4 | Salaries .. .. .. .. 10,218 7 4 Fuel and light . . .. .. .. 914 410 i Shipping charges . . . . .. 244 I 0 House allowance —High Commissioner .. 916 13 4 Rent .. .. .. .. 8,476 4 1 Office-cleaning .. .. .. . . 209 12 7 | Miscellaneous revenue .. .. .. 724 3 8 Official entertainments .. .. .. 801 511 Balance carried down .. .. .. 31,998 14 3 Postage.. .. .. .. .. 1,224 14 6 Printing and stationery . . .. .. 437 10 2 Rent .. .. .. .. .. 9,054 16 6 Interest on unpaid purchase-money.. .. 3,100 0 0 Depreciation .. .. .. .. 4,038 16 8 Sundries.. .. .. .. .. 1,886 19 10 £51,661 10 4 £51,661 10 4 £ s. d. £ s . d. To Balance brought down .. .. .. 31,998 14 3 By Sale of old car .. .. .. .. 300 0 0 Interest on capital .. .. .. 4,096 16 5 Balance.. .. .. .. .. 35,795 10 8 £36,095 10 8 | £36,095 10 8 SUBDIVISION VIII—MUSEUM. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 3,239 4 2 By Sundry revenue .. .. .. .. 7 110 Rent .. .. .. .. .. 1,910 0 0 Balance, carried down .. .. .. 10,155 11 2 Official publications, cost of.. .. .. 3,788 14 1 Depreciation .. .. . . .. 265 5 6 Sundries .. .. .. .. . . 959 9 3 £10,162 13 0 £10,162 13 0 £ s. d. £ s. d. To Balance brought down .. .. .. 10,155 11 2 By Balance .. .. .. .. .. 10,738 0 6 Interest on capital .. .. .. 582 9 4 £10,738 0 6 £10,738 0 6 SUBDIVISION IX—EXPLOSIVES BRANCH. Income and Expenditure Account for Year ended 31st March, 1930. Expenditure. £ s. d Income. £ s. d. To Salaries .. .. .. .. .. 3,250 6 4 By Explosives license fees .. .. .. 4,825 6 0 Magazine revenue .. .. .. 1,884 611 Magazine revenue .. . . . . 2,694 2 4 Rent .. .. . . . . . . 90 0 0 Explosives storage fees .. . . .. 2,249 11 1 Depreciation . . .. . . . . 437 11 11 Sundry revenue .. .. .. .. 25 1 5 Sundries .. .. .. .. .. 1,488 18 0 Balance carried down .. .. .. 2,642 17 8 £9,794 0 10 £9,794 0 10 £ s. d. £ s. d. To Interest on capital .. .. .. 558 19 4 By Balance brought down .. .. .. 2,642 17 8 Balance carried to Balance-shect .. .. 2,083 18 4 £2,642 17 8 £2,642 17 8 SUBDIVISION X—PUBLICITY BRANCH. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 4,103 6 1 I By Sundry revenue .. .. .. .. 3,135 13 3 Advertising in Australia .. .. .. 2,314 0 9 i Balance carried down .. .. .. 35,756 4 4 Films —Cost of preparation .. .. .. 12,399 17 5 Folders .. .. .. .. .. 5,208 9 5 Framing pictures .. .. .. . • 463 66 J General expenses .. .. .. .. 1,820 18 8 Photographs—Cost of preparation .. .. 4,638 710 Travelling-expenses .. .. .. 1,676 6 3 Reuters Telegram Co. —Payment .. .. 992 10 6 Rent .. .. .. .. .. 117 0 0 Expenses in the United Kingdom .. .. 3,190 3 0 Representation at overseas exhibitions .. 500 1 4 Depreciation .. .. .. .. 714 10 8 Sundries .. .. .. .. .. 752 19 2 £38,891 17 7 £38,891 17 7 £ s. d. £ s. d. To Balance brought down .. .. .. 35,756 4 4 By Balance .. .. .. .. .. 35,934 3 6 Interest on capital .. .. .. 177192 £35,934 3 6 £35,934 3 6 r'" ! 1

B.—l [PT. IV],

28

DEPARTMENT OE INTERNAL AFFAlRS—continued. Combined Income and Expenditure Account foe the Yeae ended 31st Maech, 1930. (Including Subdivisions I to XI and Special Acts.) Expenditure. I Income. £ s. d. £ s. d. To Balances from separate accounts as under :— By Balances from separate accounts as under : — Head Office .. .. .. . . 260,250 17 11 Explosives Branch .. .. .. 2,083 18 4 Government Actuary .. .. .. 9511 18 2 Balance .. .. .. .. 380,021 1 5 Registrar-General .. .. .. 1,042611 Census and Statistics .. .. .. 37,390 2 1 High Commissioner .. .. 35,795 10 8 Museum .. .. .. .. 10,738 0 6 Publicity Branch .. .. .. 35,934 3 6 £382,104 19 9 j £382,104 19 9 > i Note. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental assessed by Public Works Department; (b) interest at 4|- per cent, on capital as at Ist April, 1929 ; (c) the amounts include transfer of assets from other Departments for which no parliamentary authority is provided. Combined Balance-sheet as at 31st Maech, 1930. (Including Subdivisions I to XI and Special Acts.) Liabilities. Assets. Capital at Ist April, 1929 — £ s. d. £ s. d. Departmental assets, Head Office and SubPublic Works Fund .. .. 84,867 17 8 Departments— £ s. d. £ s. d. Consolidated Fund .. .. 277,775 14 3 Land .. .. .. 12,633 10 6 362,643 11 11 Buildings .. .. .. 169,004 2 0 Creditors —• Consumable stores .. .. 665 0 5 Departmental .. .. 13,280 18 9 Tools and utensils .. .. 344 17 1 Sundry .. .. .. 10,459 3 1 Motor-vehicles .. .. 3,078 1 1 23,740 1 10 Furniture and fittings .. 20,792 17 2 Payments in advance— Mechanical appliances .. 16,252 8 3 Loans .. .. .. 7 7 5 Library .. .. .. 3,380 17 4 Subscriptions .. . . 182 14 9 Photographic apparatus .. 4,555 1 6 Rent .. .. .. 4 8 6 — 230,706 15 4 194 10 8 Loan on mortgage .. .. .. 6,149 111 Unpaid purchase price of buildings, London .. 77,500 0 0 Debtors— Depreciation reserve .. .. .. 41,701 9 8 Departmental .. .. 2,472 13 9 Amounts held on deposit—Auctioneers' license Sundry .. .. .. 2,118 111 fees .. .. .. .. .. 12,670 0 0 1 Stranded New-Zealanders .. 1,154 211 Writings-off in Suspense .. .. .. 153 13 3 5,744 18 7 Treasury Adjustment Account .. .. 249,517 10 11 Special Departmental assets— Head Office— Turnbull Library building .. 9,292 4 5 Turnbull Library .. .. 57,100 5 10 Fish-hatchery .. .. 3,028 12 3 Wharves and beacons .. 295 0 0 Launches .. .. .. 305 3 4 Traps and horses .. .. 7 0 0 Camping outfit—lnspector under Animals Protection and Game Act .. .. .. 22 14 4 70,051 0 2 High Commissioner — Motor accessories .. .. 10 0 0 Lease of building .. .. 20,425 0 0 20,435 0 0 Museum exhibits .. .. .. .. 54,643 11 10 Explosives Branch—Explosives appliances .. 215 15 9 Losses in Suspense .. .. .. .. 153 13 3 Excess of expenditure over income .. .. 380,021 1 5 £768,120 18 3 £768,120 18 3 P. J. Kelleher, Assistant Under-Secretary. F. B. Dwyeb, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. —J. H. Fowler, Deputy Controller and Auditor-General.

B.—l TPt. IV

29

JUSTICE DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1930. Courts and General. Expenditure. £ s. d. Income. £ s. d. To Salaries — By Supreme Court revenue .. ... .. 54,196 810 Judges .. .. .. 17,472 5 8 Magistrates'and Wardens' Court revenue .. 133,782 19 2 Magistrates .. .. .. .. 26,853 0 2 Land-agents license fees .. .. .. 1,261 17 0 Staff .. .. .. .. .. 71,421 8 10 License fees re King's Counsel .. .. 6 6 0 Travelling allowances and expenses .. 9,652 610 Pees re Shorthand Reporters Act, 1908 .. 23 2 0 Transfer and removal expenses .. .. 1,302 11 I Fees under the Auctioneers Act, 1928 .. 924 0 0 Advertising, purchase of newspapers, &c. .. 118 17 11 Assessed rent, Patents and Bankruptcy .. 1,281 0 0 Fuel, light, Arc. .. .. .. .. 3 ,540 0 0 Territorial revenue .. .. .. 5 10 Postage, telegrams, and rent of boxes .. 2,369 6 7 Estreated recognizances .. .. .. 100 0 0 Printing and stationery .. .. .. 4,522 16 10 Rents .. .. .. . . .. 681 14 4 Typewriter repairs .. .. .. 931111 Telephones .. .. .. .. 2,141 8 0 Courthouse-cleaning .. .. .. 1,911 16 8 Commission on money-orders . . .. 84 9 6 Cost of inquests .. .. .. .. 4,337 510 Criminal prosecutions .. .. .. 1.2,755 2 5 Expenses of circuit Courts .. .. 234 3 1 Expenses under .Juries Act, 1908 .. .. 494 13 4 Expenses under Roformatorv Institutions Act, 1909 .. . . ... .. 1,882 9 10 Expenses under Shorthand Reporters Act, 1908 29 1 8 Subsidy, Chatham Island steamer service .. 20 16 8 Special grants .. .. .. .. 725 14 9 Sundry expenses .. .. .. . . 26 9 7 Writings off Suspense Account .. .. 75 18 2 Depreciation .. .. .. .. 9,407 9 0 Repairs and maintenance ~ .. .. 4,951. 1 0 Loss on realization — £ s. d. Courthouse . . .. 225 0 0 Furniture, &c. .. .. 66 5 5 291 5 5 Balance, being excess income over expenditure 14,183 8 11 £191,580 14 0 £191,580 14 0 £ s. d. To Interest on capital .. .. .. 24,276 15 4 By Balance, being excess income over expenditure £ s. d. before charging interest .. .. .. 14,183 811 Balance, being excess expenditure over income 10,093 6 5 £24,276 15 4 £24,276 15 4 Patent Office. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 4,052 10 11 By Revenue .. .. .. .. .. 14,120 110 Advertising .. .. .. .. 21 19 4 Fuel, light, &c. .. .. .. . . 80 10 4 Postage, telegrams, telephones, &c. .. . . 93 18 4 Printing and stationery .. .. .. 1,578 19 3 Typewriter repairs.. .. .. . . 5 0 1 Sundry expenses .. .. .. .. 13 2 6 Assessed rent .. .. . . .. 650 0 0 Depreciation .. .. .. . . 87 19 7 Interest .. .. .. . . .. 275 13 3 Balance, being excess incomc over expenditure 7,260 8 3 £14,120 1 10 £14,120 1 10 Bankruptcy. £ s. d. £ s. d. To Salaries .. .. .. .. .. 6,151 8 0 By Revenue .. .. .. .. .. 10,828 11 0 Advertising .. .. .. .. 348 5 2 Fuel, light, &c. .. .. .. .. 79 3 2 Law-costs .. .. .. .. 37 .16 0 Postage, telegrams, telephones, &c. .. .. 44.6 2 7 Printing and Stationery .. .. . . 329 9 5 Remuneration to Deputy Assignees .. .. 2,505 0 5 Rent .. .. .. .. .. 1,218 510 Transfer and removal expenses .. .. 182 9 11 Travelling allowances and expenses .. .. 71 16 7 Typewriter repairs .. .. .. 3 19 Sundry expenses .. .. .. .. 14 7 9 Dopreciaf i'in . . .. .. .. 84 11 5 Interest ~ , , ~ .. .. 49 7 5 By Balance, being excess expenditure over income 692 14 5 £11,521 5 5 £11,521 5 5

B. —1 [PT. IV].

30

JUSTICE DEPARTMENT—continued. Balance-sheet as at 31st March, 1930. Liabilities. 1 Assets. Capital— £ s. d. £ s. d. ! .£ s. d. Public Works Eund, Ist April, 1 Buildings and sites* .. .. .. 515,968 8 1 1929 .. .. .. 497,998 14 5 ! Patent Office library .. .. .. 5,000 0 0 Public Works Eund, 1929-30.. 18,151 15 2 Office furniture and fittings .. .. .. 40,408 3 2 Consolidated Eund .. .. 48,707 18 10 £ s. d. 564,858 8 5 Mechanical appliances .. 3,957 11 6 Creditors— Less writings off Suspense Account 20 3 0 Sundry .. .. .. 3,036 19 3 3,937 8 6 Departmental .. .. 703 3 3 Debtors-— 3,740 2 6 Sundry .. .. .. 298 7 1 Depreciation Reserve . . .. .. 71,292 2 1 Departmental .. .. 1,197 1 4 1,495 8 5 Less writings off Suspense Account 55 15 2 1,439 13 3 Expenses paid in advance .. .. .. 506 7 0 Treasury Adjustment Account .. .. 69,105 0 5 Excess expenditure over income .. .. 3,525 1? 7 £639,890 13 0 £639,890 13 0 * Includes £37,256 as a readjustment of valuations as at Ist April, 1929. Note.'—The following charges are included for which the Department possesses no parliamentary appropriations : (a) Rental value as assessed by Public Works Department; (b) interest at 4£ per cent, on capital as at Ist April, 1929. The cost of erection and maintenance of buildings is appropriated in votes under the control of the Public Works Department. R. P. Wabd, 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. Fowleb, Deputy Controller and Auditor-General,

31

B.—l [PT. IV],

KAURI-GUM INDUSTRY ACCOUNT. Trading Account foe the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Gum on hand, Ist April, 1929 .. .. 23,275 6 5 By Sales of gum .. .. .. .. 15,368 1 2 Gum on hand, 31st March, 1930 .. .. 5,151 10 2 Balance to Profit and Loss Account .. .. 2,755 15 1 £23,275 6 5 £23,275 6 5 Profit and Loss Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Trading Account .. .. .. .. 2,755 15 1 By Interest on investments .. .. .. 327 19 9 Wages .. .. .. .. .. 932 4 7 Interest allowed on Sinking Fund contributions 30 13 11 Freight and cartage .. . . . . 672 3 4 Miscellaneous .. .. .. .. 4 19 6 Sacks and gum-cases used .. .. .. 289 6 1 Balance, net loss for year, carried down .. 8,248 4 2 Insurance .. .. .. .. 133 17 1 Loss on disposal of buildings .. .. 58 18 4 Depreciation .. .. '.. . . 37 14 8 Printing and stationery . . .. .. 4 5 0 Bent .. .. . . .. .. 500 0 0 Levy on kauri-gum sales . . .. . , 112 15 8 General expenses .. ~ , , ~ 46 19 7 Interest on debentures .. .. .. 3,067 17 11 £8,611 17 4 £8,611 17 4 £ s. d. £ s. d. To Balance from previous year .. ~ 53,503 010 By Adjustment on account previous year .. 29 19 11 Balance carried down ~ ~ 8,248 4 2 Transfer portion loss to Reserve Account .. 617 13 10 Balance—Accumulated loss to 31st March, 1930 61,103 11 3 £61,751 5 0 £61,751 5 0 Balance-sheet as at 31st March, 1930. Liabilities. Assets. £ s. d. Capital— £ s. d. £ s. d. Land at face-works, buildings, &c. .. .. 4,877 4 2 Loan Account .. .. 75,000 0 0 Vacuum tank, &c. .. .. .. .. 2,900 610 Crown Lands Account .. 500 0 0 Plant and store fittings . . . . .. 103 16 5 75,500 0 0 Tools at Auckland and depots .. .. .. 21 2 9 Consolidated Fund for interest paid on debentures 15,640 7 8 Live and dead stock .. .. .. .. 25 5 8 Interest accrued but not due .. .. .. 1,105 6 3 Office fittings and furniture .. .. .. 60 16 5 Creditors— £ s. d. Gum on hand .. .. .. .. 5,151 10 2 Sundry consignors for gum purchases 18 5 2 Sacks and gum-cases on hand .. .. .. 70 1 4 Orders issued to sundry consignors 30 12 0 Advances on gum .. .. .. .. 27 11 II Interest due and unpaid on debentures 152 15 1 Debtors— £ s. d. 201 12 3 Kauri Peat Oils .. .. .. 52 6 8 Writings-off in Suspense .. .. .. 6,167 7 2 Kauri-gum Control Board .. 343 2 5 Interest due and unpaid on investments .. .. .. 159 16 5 Sundry .. .. .. 11 16 0 567 1 6 Insurance premium paid in advance .. .. 18 15 1 Investment in Public Debt Redemption Fund .. 798 I 1 Losses in Suspense Account .. .. 6,167 7 2 Profit and Loss Account .. .. . . 61.103 11 3 Cash in Public Account .. .. .. 16,722 1 7 £98,614 13 4 £98,614 13 4 J. B. Thomson, Under-Secretary for Lands. J. H. O'Donnell, Controller of Accounts. I hereby certify that the Trading, and 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. The following comments are appended : (1) The certificate of the Secretary has been accepted for the stocks of gum on hand ; (2) no depreciation has been charged on the asset, vacuum tank, &c., £2,900 6s. lOd, •—G, P. C. Campbell, Controller and Auditor-General,

B.—l [Pt. IV

32

DEPARTMENT OF LABOUR. Income and Expenditure Account fob the Year ended 31st March, 1930. Exjienditure. £ s. d. Income. £ s. d. To Salaries, agents'allowances, and overtime .. 44,605 12 7 By Penalties imposed by the Court in action Travelling allowances and expenses .. 7,425 11 5 brought for breaches of Awards and certain Motor-car, motor-cycle, and bicycles mainten- sections of the Industrial Conciliation and ance and repairs .. . . .. 399 1 10 Arbitration Act, 1925, and the Apprentices Fees payable to assessors on Conciliation Act, 1923 ... .. .. .. 565 14 0 Councils .. .. .. .. 1,209 18 6 Sale of departmental publications .. .. 262 18 4 Advertising, supply of newspapers, &c. .. 175 19 1 Factory-registration fees .. .. .. 8,938 17 0 Freight, cartage, and transport charges .. 80 10 11 Servants'registry oftices licenses fees .. 31 5 0 Heatingandlightingofoffic.es .. .. 301 18 9 Weights and measures verification fees .. 9,223 2 1 Law-costs .. .. .. .. 53 3 11 Sale of scales, &c., seized under Weights and Postage, telegrams, telephone services, &c. .. 2,134 10 3 Measures Act .. .. .. .. 515 9 Printing, stationery, office requisites, and Kent of buildings .. . . .. 78 15 0 typewriter repairs .. .. .. 2,737 14 6 Excess of expenditure over income before Rent and rates on office accommodation .. 4,405 2 3 charging interest carried forward .. .. 51,916 0 7 Commission on sale of publications .. . . 52 19 1 Rates and repairs on property . . .. 79 4 11 Miscellaneous expenses .. . . . . 21 2 10 Expenses in connection with Apprenticeship Conference .. .. .. . . 390 18 1 Expenses in connection with committee investigating unemployment .. .. 673 6 9 Expenses in connection with Workers' Compensation Commission .. .. .. 82 6 2 Cost of inquiries regarding influence of temperature and humidity on working-conditions .. 50 0 0 ( Losses on realization of property .. . . 23 15 5 Provision for depreciation of assets .. .. 1,119 10 6 £66,022 7 9 £66,022 7 9 To Excess of expenditure over income before £ s. d. £ s. d. charging interest brought forward .. 51,916 0 7 By Excess of expenditure over income .. .. 52,648 19 4 Interest on capital .. .. . . 732 18 9 £52,648 19 4 £52,648 19 4 Note. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value assessed by Public Works Department; (b) interest at 4J per cent, on capital as at Ist April, 1929. Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Capital .. .. .. .. .. 16,287 10 7 Land and buildings .. .. .. 920 0 0 Creditors £ s. d. Motor-cars, motor-cycles, and bicycles 2,119 8 11 Departmental .. .. 1,375 0 6 Additions .. .. .. 351 18 2 Sundry .. .. .. 435 11 10 Factory fees received in advance.. 5 1 0 2,471 7 1 1,815 13 4 Sold and destroyed .. ~ 244 18 1 Reserves 2 226 9 Depreciation .. .. .. 6,801 6 8 Furniture and fittings .. .. 6,881 13 11 Bad debts .. .. .. 256 .17 1 Additions .. .. .. 179 13 1 7,058 3 9 Amounts held on deposit .. .. .. 294 0 3. 7,061 7 0 Writings-off, Suspense Account. . .. .. 215 10 10 Sold and destroyed .. .. 177 1 0 Treasury Adjustment Account .. .. .. 45,884 1 4 6,884 6 0 Mechanical office appliances .. 747 0 6 Additions . . .. .. 75 10 6 822 11 0 Sold and destroyed .. . . 60 17 6 761 13 6 Library books .. .. .. 1,239 6 7 Additions .. .. .. 237 11 2 1,476 17 9 Sold and destroyed .. .. 6 16 0 1,470 I 9 Weights and measures standards .. 4,380 0 8 Additions .. .. .. 184 18 II 4,564 19 7 Sold and destroyed .. .. 28 1 0 4,536 18 7 Stationery .. .. .. .. 371 0 2 Stamps .. .. .. .. 168 3 11 Payments in advance ~ .. .. 269 2 6 DebtorsDepartmental .. .. 99 19 0 Sundrv .. .. .. 685 11 0 785 10 0 Assets in Suspense .. .. .. .. 215 10 10 Deposit Accounts — Consolidated Fund —Deposits .. .. 110 Other deposits .. . . . . .. 294 0 3 Cash in hand .. .. .. .. 2 3 3 Excess of expenditure over income .. .. 52,648 19 4 £71,555 0 1 | £71,555 0 1 ; W. Newton, Secretary of Labour. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. —G. F. C. Campbell, Controller and Auditor-General.

33

B.—l [PT. IV].

LAND ASSURANCE FUND. Revenue Account foe the Year ended 31st March, 1930. Debit. £ s. d. Credit. £ s. d. To Accumulated fund as at 31st March, 1929 .. 86,491 7 9 By Expenditure under Land Transfer Act, 1915— Fees under section 4, Mortgagees Indemnity " Costs incurred under section 190 (4) .. 110 (Workers' Charges) Act, 1927 .. .. 3,642 14 0 Appropriation under section 18 of the Finance Interest on investments .. .. . 3,719 8 9 Act, 1924, for expenses of compulsory registration of titles.. .. .. .. 7,831 8 0 Accumulated, fund as at 31.st March, 1930 .. 86,021 1 6 £93,853 10 6 £93,853 10 6 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Accumulated fund as at 31st March, 1930 .. 86,021 1 6 Investments .. .. .. .. 26.100 0 0 Sundry creditors .. .. .. .. 216 6 Interest accrued on investments .. .. 333 9 1 Interest due and unpaid on investments .. 765 15 0 Cash in Public Account .. .. .. 58,838 311 £86,042 8 0 £86,042 8 0 G. C. Rodda, F.R.A.N.Z., Accountant to the Treasury. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Fowler, Deputy Controller and Auditor-General. LAND AND DEEDS DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. £ s. d. i Income. £ s. d. To Advertising .. .. .. .. 566 6 0 : By General fees .. .. ~ .. 85,128 7 8 Draughting work .. .. .. 15,407 12 3 Compulsory title fees .. .. .. 11,605 16 5 Office supplies .. .. .. . . 1,582 3 2 Land-tax registrations .. .. .. 254 7 4 Transfer and travelling expenses .. .. 663 7 8 Land Assurance Fund .. .. .. 3,000 0 0 Office cleaning .. .. .. .. 79 2 5 Recoveries on account of expenditure, previous Binding .. .. .. .. .. 454 14 0 ! years .. .. .. .. .. 0 12 0 Salaries.. .. .. .. .. 47,159 8 11 Postages and telephones .. .. .. 712 18 5 Fuel and light .. .. .. .. 319 8 3 Freight and cartage .. .. .. 2 0 4 Relieving-allowanees .. .. .. 28 15 0 Rent .. .. .. .. .. 8,045 9 0 Solicitors' admission fees .. .. .. 210 0 Compassionate and retiring allowances .. 619 8 10 Law-costs .. .. .. .. 0 10 0 Loss on equipment disposed of .. .. 90 9 9 Depreciation .. .. .. .. 1,435 11 0 Balance.. - -- .. .. 22,800 18 5 £99,989 3 5 £99,989 3 5 £ s. d. £ s, d. To Interest on capital .. .. .. 855 0 9 By Balance brought down .. .. .. 22,800 18 5 Excess of income over expenditure for year ended 31st March; 1930 .. .. .. 21,945 17 8 £22,800 18 5 £22,800 18 5 Notes. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental values as assessed by Public Works Department; (6) interest at 4J per cent, on capital as at Ist April, 1929. Depreciation has been allowed for on balance of assets as at Ist April, 1929, the total charge being carried to the Depreciation Reserve. Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. A ssets. Capital as at Ist April, 1929 .. .. .. 19,000 14 9 £ s. d. £ s. d. Creditors — Furniture .. .. ..16,715 1 1 Departmental .. .. .. .. 314 16 3 Additions during year .. 1,008 18 0 Sundry .. .. .. .. .. 205 8 1 Depreciation Reserve .. .. .. 8,300 2 5 17,723 19 1 Writing-off Reserve .. .. .. .. 128 18 9 Less disposals .. .. 144 10 0 Excess of income over expenditure for year ended 17,579 9 1 31st March, 1930. .. .. .. .. 21,945 17 8 Mechanical appliances .. .. 1,819 4 8 Additions during year .. 62 8 9 1,881 13 5 Less disposals .. .. 109 10 0 1,772 3 5 Library .. .. .. ~ .. 466 9 0 Assets in Suspense .. .. ~ .. 128 18 9 Debtors, sundry .. .. .. .. 9 0 0 Treasury Adjustment Account .. .. 29,939 17 8 £49,895 17 11 j £49,895 17 11 J. Murray, Assistant Secretary for Land and Deeds. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes.—J. H. Fowler, Deputy Controller and Auditor-General.

3—B. 1 [Pt. IV],

B.—l [PT. IV].

34

LAND AND INCOME TAX DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. £ s. d. £ s. d. Income. £ s. d. To Salaries .. .. .. .. 41,989 6 4 By Land-tax Account .. .. 1,520,843 13 1 Advertising, books, &c. .. .. 972 1 8 Income-tax Account .. 3,522,548 12 4 Gas and lighting .. .. .. 20 10 4 Dividends on shares .. 162 17 6 Hardship Commission expenses .. .. 476 14 0 Mortgage interest .. .. 254 13 8 Law-costs .. .. .. .. 375 11 4 Office-cleaning.. .. .. .. 16 15 6 Postage and telegrams .. .. .. 2,211 16 10 Printing and Stationery .. .. 2,067 16 9 Rent .. .. .. .. 2,341 18 9 Repairs and renewals .. .. .. 200 1311 Sundry expenses .. .. .. 10 1 1 Telephone services .. .. .. 165 5 5 Travelling allowances and expenses .. 1,287 11 6 Services rendered by other Departments— Customs Department—Collecting deposits 200 0 0 Post and Telegraph Department—Receiving payment of tax .. .. 1,960 17 6 Valuation Department—Contributions towards expenses .. .. .. 11,979 19 11 Interest on payments in advance under section 134 of the Land and Income Tax Act, 1923 .. .. .. .. 1,357 3 7 —— 67,634 4 5 Depreciation on office furniture, fittings, mechanical appliances, and library .. .. .. .. 482 9 11 Balance carried down .. .. .. .. 4,975,693 2 3 £5,043,809 16 7 £5,043,809 16 7 £ s. d. £ s. d. To Interest on capital .. .. .. .. .. 294 18 0 By Balance .. .. .. 4,975,693 2 3 Excess of revenue over expenditure .. .. .. 4,975,398 4 3 £4,975,693 2 3 £4,975,693 2 3 (Percentage cost of collection, 1*329.) Note. —The above accounts include assessed rent (£2,218) and interest on capital for which parliamentary appropriation has not been obtained. Balance-sheet as at 31st March, 1930. Liabilities. Assets. £ s. d. £ s. d. £ s. d. Capital Fund .. .. .. .. 6,553 6 2 Office furniture and fittings .. 4,390 7 2 £ s. d. Additions during year .. 30 12 8 Sundry departmental creditors .. 13,390 11 1 4,420 19 10 Sundry other creditors* .. 24,389 610 Office appliances .. .. 1,897 6 6 37,779 17 11 Additions during year .. 68 5 3 Depreciation reserve .. .. .. 4,185 8 5 1,965 11 9 Suspense Account for default assessment, &c . . 150,000 0 0 Library .. .. .. 265 12 6 Excess of revenue over expenditure .. .. 4,975,398 4 3 Additions during year .. 11 0 6 276 13 0 Forms and stationery .. .. .. 1,085 19 10 Official stamps .. .. .. .. 0 6 8 Sundry departmental debtors .. 12 7 1 Sundry other debtors .. 368,805 18 2 368,818 5 3 Cash in Post Office .. .. .. 10,647 0 8 Treasury Adjustment Account .. .. 4,786,701 19 9 £5,173,916 16 9 ' £5,173,916 16 9 | * Includes amounts paid in advancc and overpayments subject to adjustment. Contingent liabilities in respect of bills discounted by Bank of New Zealand, £42,597 9s. 7d. E. J. R. Cumming, F.LA.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 note. —G. F. C. Campbell, Controller and Auditor-General.

35

B. —1 [PT. IV].

LAND FOR SETTLEMENTS ACCOUNT. Revenue Account foe the Year ended 31st March, 1930. Dr. £ s. d. Gr. £ s. d. To Interest on loans .. .. .. 390,821 6 2 By Rents, &c. .. .. .. .. 487,735 4 0 Interest under section 13, Land Laws Amend- Interest on sales.. .. .. .. 24,129 12 0 ment Act, 1926 .. .. .. 70,210 11 0 Interest on capital expenditure— £ s. d. Interest under section 47, Land Laws Amend- Te Wera Estate .. .. 4,511 2 2 ment Act, 1929 .. .. .. 8,405 12 0 Hutt Valley Settlement .. 6,811 19 11 Interest under section 208, Land Act, 1924 .. 238 12 8 11,323 2 1 Administration expenses .. .. .. 11,863 3 5 Interest on investments .. .. .. 15,801 3 9 Rebates—Rent and interest .. .. 41,980 15 1 Interest on investments in Public Debt ReRemission of rents, &c. .. .. .. 11,621 10 10 demption Fund .. .. .. 45,022 7 0 Reductions by Revaluation £ s. d. Miscellaneous .. .. .. .. 251 17 11 Board .. .. 29,057 2 4 Less written off to Reserve 29,057 2 4 Remissions and rents written off by Revaluation Board .. .. .. .. 7,688 12 2 Remissions and rents written off under Deteriorated Lands Act, 1925 .. .. 934 11 11 Irrecoverable rents, &c., transferred to Suspense Account .. .. .. 13,676 16 4 Charges and expenses of raising loans .. 1,047 3 5 Management charges of New Zealand consolidated stock .. .. .. 971 3 3 Stamp duty on transfer of consolidated stock 4 18 11 Land for settlements —Vote expenses — £ s. d. Audit fees .. .. 100 0 0 Miscellaneous .. .. 891 5 11 Preliminary expenses .. 3,734 18 11 Salaries .. .. .. 1,000 0 0 Travelling-expenses .. 358 10 4 6,084 15 2 Depreciation of plant .. .. .. 196 1 6 Insurance premiums, &c. .. .. .. 70 2 4 Balance carried down .. .. .. 18,447 10 7 £584,263 6 9 £584,263 6 9 QJ " £ s. d. £ s. d. To Adjustment of account of previous years .. 23,257 1 4 By Balance brought down .. .. .. 18,447 10 7 Balance transferred from Land for Settle- Adjustment on account of previous years .. 10,733 8 0 ments —Discharged Soldiers Settlement Ac- Balance transferred to Reserve Account .. 37,668 17 8 count .. .. .. 43,592 14 11 £66,549 16 3 £66,849 16 3 i 3'"

B.—l [Pt. IV].

36

LAND FOR SETTLEMENTS ACCOUNT—continued. Balance-sheet as at 31st March, 1930. % Liabilities. Assets. Capital— £ s. d. £ s. d. Land — £ s. d. £ s. d. Loan Account.. .. 10,606,875 17 8 Leased .. .. 10,239,853 6 3 Crown land included in Unleased .. .. 381,899 9 11 estates .. .. 210,140 0 0 10,621,752 16 2 Sales of Crown land .. 2,135,951 7 6 Estates in course of acquirement .. .. 12,529 5 0 Unpaid purchase price (not 12,952,967 5 2 yet payable)— £ s. d. Less amount expended Crops .. .. .. 2,197 5 0 in opening up land Buildings .. .. 149,536 7 1 for settlement .. 647,528 1 5 Sales of settlement land .. 469,599 9 3 12,305,439 3 9 Sales of Crown land ..331,447 15 4 Deposits by lessees of Crown land under sec- 952,780 16 8 tion 208, Land Act, 1924 .. .. 8,351 5 1 Hutt Valley Estates —- Sundry creditors — Purchases .. .. 162,812 17 1 Interest under section 13, Roading and incidental exLand Laws Amendment Act, £ s. d. penses .. .. 209,684 17 4 1926 .. .. .. 51,001 6 5 Interest.. .. .. 43,038 7 4 Departmental .. .. 289 0 4 Miscellaneous .. .. 9,400 15 6 .. 415,536 1 9 60,691 2 3 Less receipts, section 11 Interest on loans due and un- (2) (a) Hutt Valley Land paid .. .. .. 1,034 9 4 Settlement Act, 1925 .. 247,776 11 5 Interest on loans accrued but 167,759 10 4 not due .. .. .. 105,758 19 6 Mataikona Farm Account .. .. .. 99 3 1 TeWera Estate —Stock, implements, &c. .. 96,041 11 5 106,793 8 10 Plant and machinery .. .. .. 3,835 0 0 Less amount for which Con- Furniture .. .. .. .. .. 27 0 0 solidated Fund is liable .. 16,240 0 0 Mechanical office appliances .. .. 23 0 0 90,553 810 Land Laws Amendment Act, Payments in advance— 1929 — Insurance premiums .. 0 10 0 Expenditure under section £ s. d. Interest on sales of settle- 6 (1) .. .. .. 3,952 17 11 ment land .. .. 264 18 0 Expenditure under section Rents .. .. .. 7,850 510 6 (2) .. .. .. 946 10 1 Buildings .. .. 19 0 11 4,899 8 0 Principal instalment on build- Sundry debtors — ings .. .. .. 207 3 9 Rents, &c. .. .. 69,764 17 5 Principal instalment on sale Less reserve .. .. 4,000 0 0 of Crown lands .. 1,532 11 9 Principal instalment on sale 65,764 17 5 of settlement lands .. 1,489 14 1 Sale of crops .. .. 211 15 0 — 11,364 4 4 Interest on sales of Crown Amount held under Reserves and other Lands land .. .. .. 579 1 0 Disposal Act, 1927, section 25 (2) —Turakina Interest on sales of settleDomain .. .. .. .. 317 3 1 ment land .. .. 3 ,444 16 3 Discharged Soldiers Settlement Account— Principal instalment on buildMerged transactions .. .. .. 1,044 18 1 ings .. .. .. 3,187 12 5 Rents, &c., charged in advance .. .. 126,376 11 5 Principal instalment on sale Depreciation reserve—Plant, &c. .. .. 1,568 12 0 of Crown lands .. 4,900 11 6 Reserve Account, including unexpended load- Principal instalment on sale ing for roads .. .. .. .. 1,198,087 17 9 of settlement lands .. 4,527 810 Writings-off in suspense .. .. .. 9,248 11 5 Departmental .. .. 125 2 6 Miscellaneous .. .. 1,894 9 6 84,635 14 5 Postponements .. .. .. .. 90,901 16 7 Interest accrued but not due — £ s. d. On investments .. .. 2,513 12 11 On deferred-payment licenses 6,142 1 0 8,655 13 11 Interest due and unpaid on investments .. 2,559 7 6 Investment in Public Debt Redemption Fund 1,170,581 2 0 Outstanding rents in suspense .. .. 9,248 11 5 Consolidated Fund — Proportion of interest on loan £ s. d. capital .. .. 45,334 11 6 Less propo r tion of interest due and unpaid and interest accrued but not due, as per contra .. 16,240 0 0 29,094 11 6 Cash in Public Account .. 267,426 11 4 Imprests outstanding .. 118 8 Investments Account .. 290,190 0 0 t 557,618 10 0 £13,813,042 18 0 £13,813,042 18 0 J. B. Thompson, Under-Secretary of 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 comments are appended: (1) The Land for Settlement (Discharged Soldiers Settlement Account) has been incorporated with this account. (2) The capital of the account has been reduced by £1,786,128 ss. Id. under section 22, Finance Act, 1927, and section 17 of the Land Laws Amendment Act, 1927. There is, therefore, no charge for interest on such amount included in the accounts. The capital liability and interest thereon will, I understand, be reflected in the State balance-sheet. (-3) The interest adjustments between the account and Consolidated Fund have been only approximately calculated. —G. F. C. Campbell, Controller and Auditor-General.

37

B—l [Pt. IV].

LANDS AND SURVEY DEPARTMENT. AUCKLAND MUSEUM ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1930. Receipts. £ s. d. Payments. To Balance—Cash in Local Bodies' Deposit Account By Auckland Museum trustees under secof the Receiver of Land Revenue at North tion 4, Auckland Museum EndowAuckland on Ist April, 1929, on account rents, &c. 26 15 9 ment Act, 1882— f s. d. £ s. d. Rents .. .. .. .. .. 51 11 5 On account sales .. .. 189 8 7 Principal on sales of land .. .. .. 198 13 7 On account rents .. .. 58 17 9 Interest on sales of land .. .. .. 12 7 2 248 6 4 Consolidated Fund for administration under section 4, Auckland Museum Endowment Act, 1882 .. .. .. 2 19 10 Balance—Cash in Local Bodies' Deposit Accounts of the Receivers of Land Revenue, North Auckland and Auckland, on 31st March, 1930— On account sales of land .. .. 9 5 0 On account rents, &c. .. .. 28 16 9 ■ 38 1 9 £289 7 11 £289 7 11 Revenue Account for Year ended 31st March, 1930. Dr. £ s. d. Or. £ s. d. To Administration expenses under section 4, Auckland By Balance brought forward from previous year .. 33 13 6 Museum Endowment Act, 1882 .. .. 3 1 10 Accrued rent and interest .. .. .. 55 7 2 Payments to Auckland Museum trustees of rents and interest under section 4, Auckland Museum Endowment Act, 1882 .. .. .. 58 17 9 Balance carried forward .. .. .. 27 1 1 £89 0 8 £89 0 8 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. £ s. d. Auckland Museum trustees—Value of land endowed Land .. .. .. .. ~ 1,045 18 9 under Auckland Museum Endowment Act, 1882.. 10,000 0 0 Sundry debtors— £ s. d. Less payments to trustees in respect of sales of land 8,707 18 10 Rents .. .. .. .. 10 6 Sales of land (not yet payable) .. 199 0 2 1,292 1 2 Public Account .. .. .. 37 17 3 Consolidation Fund for administration expenses .. 1 8 9 237 17 11 Rents paid in advance .. .. .. 217 10 Interest accrued but not due .. .. .. 212 11 Rents charged in advance .. .. .. 12 6 Cash in Local Bodies' Deposit Account of the Revenue Account .. . . .. .. 27 1 1 Receivers of Land Revenue, North Auckland and Auckland, on 31st March, 1930 .. .. 38 1 9 £1,324 11 4 £1,324 11 4 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. F. C. Campbell, Controller and Auditor-General.

B.—l TPT. IVI.

38

LANDS AND SURVEY DEPARTMENT —continued. BLUFF HARBOUR ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1930. Receipts. £ s. d. Payments. £ s. d. To Balance in Local Bodies' Deposit Account By Administration expenses paid to Consolidated of Receiver of Land Revenue, Invercargill, on Fund under section 4, Land Laws Amendlst April, 1929 .. .. .. '.. 693 5 4 ment Act, 1927 .. .. .. .. 62 4 1 Rents .. .. .. .. 1,221 5 8 Payments to Bluff Harbour Board under section i 32, Harbours Act, 1923 .. .. .. 1,181 16 7 Balance in Local Bodies' Deposit Account of Receiver of Land Revenue, Invercargill, on 31st March, 1930 .. .. .. 670 10 4 £1,914 11 0 £1,914 11 0 Revenue Account for the Year ended 31st March, 1930. Dr. £ s. d. Or. £ s. d. To Administration expenses due to Consolidated By Balance brought forward from previous year .. 140 18 4 Fund under section 4, Land Laws Amend- Accrued rents .. .. .. .. 1,271 10 8 ment Act, 1927 .. .. .. .. 61 1 3 Amount due to Bluff Harbour Board under section 132, Harbours Act, 1923 .. .. 1,181 16 7 Balance carried forward .. .. .. 169 11 2 £1,412 9 0 £1,412 9 0 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 30,028 16 9 Leased land .. .. .. .. .. 30,028 16 9 Sundry creditors for administration expenses .. 33 10 6 Sundry debtors for rent .. .. .. 62 15 0 Rents charged in advance .. .. .. 530 3 8 Cash in Local Bodies' Deposit Account of ReRevenue Account .. .. .. .. 169 11 2 ceiver of Land Revenue, Invercargill .. 670 10 4 £30,762 2 1 £30,762 2 1 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.—G. F. C. Campbell, Controller and Auditor-General.

39

B.—l [PT. IV]

LANDS AND SURVEY DEPARTMENT—continued. CLUTHA RIVER TRUST ACCOUNT. Receipts and Payments Account fob the Year ended 31st March, 1930. Receipts. £ s. d. Payments. £ s. d. To Cash in Local Bodies' Deposit Account of Re- By Trustees of the Clutha River Trust under section ceiver of Land Revenue, Dunedin, on Ist April, 128, River Boards Act, 1908 .. .. 1,171 8 0 1929 .. .. .. .. .. 0 10 0 Consolidated Fund for administration expenses Rents .. .. .. .. 1,233 1 0 under section 4, Land Laws Amendment Act. 1927 .. .. .. .. .. 62 3 0 £1,233 11 0 £1,233 11 0 Revenue Account for the Year ended 31st March, 1930. ■Dr. £ s. d. I Gr. £ s. d. To Amount paid to trustees of the Clutha River By Balance brought forward from previous year .. 27 3 2 Trust under section 128, River Boards Act, Accrued rent .. .. .. .. 1,242 10 7 1908 .. .. .. .. .. 1,171 8 0 Administration expenses payable to the Consolidated Eund under section 4, Land Laws Amendment Act, 1927 .. .. .. 61 13 0 Balance carried forward .. .. .. 36 12 9 £1,269 13 9 £1,269 13 9 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 28,488 10 0 Endowment lands .. .. .. .. 28,488 10 0 Rents charged in advance .. .. .. 537 13 9 Sundry debtors for rent .. .. .. 574 6 6 Revenue Account—Balance carried forward .. 36 12 9 £29,062 16 6 £29,062 16 6 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.—J. H. Fowler, Deputy Controller and Auditor-General. GERALDINE COUNTY RIVER DISTRICT ACCOUNT. Receipts amd Payments Account for the Year ended 31st March, 1930. Receipts. £ s. d. Payments. £ s. d. To Cash in Local Bodies' Deposit Account of the By Geraldine County River Roard under Geraldine Receiver of Land Revenue, Christchurch, at County River District Act, 1921-22 .. 247 18 4 Ist April, 1930 .. .. .. .. 10 18 0 Consolidated Eund for administration expenses Rents .. .. .. .. .. 250 1 4 under section 4, Land Laws Amendment Act, 1927 .. .. .. .. .. 13 1 0 £260 19 4 £260 19 4 Revenue Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Balance carried forward from previous year .. 65 6 4 By Accrued rent .. .. .. .. 246 0 8 Administration expenses payable to Consolidated Balance carried forward .. .. .. 79 14 1 Eund under section 4, Land Laws Amendment Act, 1927 .. .. .. .. 12 10 1 Payments to Geraldine County River Board under section 7, Geraldine County River Districts Act, 1921-22 .. .. .. .. 247 18 4 £325 14 9 £325 14 9 Balance-sheet as at 31st March, 1930. Liabilities. £ s d. Assets. £ s, d. Capital .. .. .. .. .. 4,813 16 8 Leased land .. .. .. .. .. 4,813 16 8 Sundry creditors for rents paid in advance .. 311 6 Revenue Account—Balance carried forward .. 79 14 1 Rents charged in advance .. .. .. 76 2 7 £4,893 10 9 £4,893 10 9 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.—J. H. Fowler, Deputy Controller and Auditor-Genera 1 .

B.—l [PT. IV].

40

LANDS AND SURVEY DEPARTMENT—continued. GORE HIGH SCHOOL ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1930. Receipts. £ s. d. Payments. £ s. dTo Balance in Local Bodies' Deposit Account of By Administration expenses paid to Consolidated Fund Receiver of Land Revenue, Invercargill, on Ist under section 4, Land Laws Amendment Act,1927 35 0 April, 1929 .. .. .. .. 112 6 Payment to Board of Governors of Gore High School Bents .. .. .. .. .. 65 0 0 under section 89, Reserves and other Lands Disposal and Public Bodies Empowering Act, 1919.. 30 17 6 Balance in Local Bodies' Deposit Account of Receiver of Land Revenue, Invercargill, on 31st March, 1930 .. .. .. 32 10 0 £66 12 6 £66 12 6 Revenue Account for the Year ended 31st March, 1930. Dr. £ s. d. Or. £ s. d. To Balance brought forward from previous year .. 16 50 By Accrued rent .. .. .. 65 0 0 Administration expenses due to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 35 0 Amount paid to Board of Governors of Gore High School under section 89, Reserves and other Lands Disposal and Public Bodies Empowering Act, 1919 30 17 6 Balance carried forward .. .. 14 12 6 £65 0 0 £65 0 0 rrrr-i . , <• ■. ■ rw.m Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Capital ~ .. .. .. 1,300 0 0 Land .. .. .. .. 1,300 0 0 Sundry creditors —Administration expenses .. 112 6 Cash in Local Bodies' Deposit Account of the Rents charged in advance .. .. .. 16 5 0 Receiver of Land Revenue, Invercargill .. 32 10 0 Revenue Account—Balance carried forward .. 14 12 6 £1,332 10 0 £1,332 10 0 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. —J. H. Fowler, Deputy Controller and Auditor-General.

41

B.—l [PT. IV].

LANDS AND SURVEY DEPARTMENT —continued. GREYMOUTH TECHNICAL AND HOKITIKA HIGH SCHOOLS ACCOUNT. Receipts and Payments Account fob the Year ended 31st Mabch, 1930. Receipts. £s. d. Payments. £s. d. To Balance, Ist April, 1929—Cash in Treasury Deposit By Administration expenses (section 4, Land Laws Account .. .. .. .. .. 76 10 10 Amendment Act, 1927) .. .. .. 12 3 6 Rents .. .. .. .. 115 86 , Greymouth Technical School (section 49, Reserves, Royalties .. .. .. .. 52 6 3 &c., Act, 1925) .. .. .. .. 92 3 7 Miscellaneous fees .. .. .. .. 11 0 0 Hokitika High School (section 15, Hokitika High School Act, 1883) .. .. .. .. 92 3 6 Balance —Cash in Treasury Deposit Account, 31st March, 1930 .. ' .. .. .. 58 15 0 £255 5 7 £255 5 7 Revenue Account foe the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Administration expenses (section 4, Land Laws By Accrued royalties .. .. .. .. 110 6 Amendment Act, 1927) .. .. .. 818 7 Accrued rents .. .. .. .. 132 1 3 Payment to Hokitika High School (section 15, Miscellaneous fees .. .. .. .. 1100 Hokitika High School Act, 1883) .. .. 92 3 6 Balance carried down .. .. .. 48 13 11 Payment to Greymouth Technical School (section 49, Reserves, &c., Act, 1925) .. .. 92 3 7 £193 5 8 £193 5 8 £ s. d. £ s. d. To Balance brought down .. .. .. 48 13 11 By Balance brought down from previous year .. 106 14 1 Adjustment on account previous year .. .. 14 2 6 Balance carried forward .. .. .. 43 17 8 £106 14 1 £106 14 1 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. Capital .. .. .. .. .. 5,567 0 0 Land— £s.d.£ s. d. Rents paid in advance .. .. .. 55 0 Leased .. .. .. 2,945 0 0 Rents charged in advance .. .. .. 40 0 0 Unleased .. .. .. 2,622 0 0 Revenue Account —Balance carried forward .. 43 17 8 5,567 0 0 Sundry debtors— Rents .. .. .. 17 3 0 Royalties .. .. .. 13 4 8 30 7 8 Cash, Treasury Deposit Account, as at 31st March, 1930 .. . . .. .. .. 58 15 0 £5,656 2 8 I £5,656 2 8 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.—J. H. Fowler, Deputy Controller and Auditor-General.

B.—l TPT. IVI.

42

LANDS AND SURVEY DEPARTMENT—continued. HUNTER SOLDIERS' ASSISTANCE TRUST ACCOUNT. Receipts and Payments Account fob the Year ended 31st March, 1930. Receipts. Payments. f s. tl. To Balance at Ist April, 1929 — £s.d.£s. d. By Administration expenses .. .. .. 36 1 0 Cash in Public Account .. 1,242 7 9 "Thirds," "fourths," "halves," &c., paid out Investment Account 4,050 00 to local bodies .. .. .. .. 103 7 4 • 5,292 7 9 Balance, 31st March, 1930 — £ s. d. Rents .. .. .. .. .. 720 18 0 Cash in Public Account .. 354 ] 7 3 Interest on investments .. .. .. 230 19 10 Investment Account .. 5,750 0 0 6,104 17 3 £6,244 5 7 j £6,244 5 7 Revenue Account tor the Year ended 31st March, 1930. I)r. £ s. d. CV. £ s. d. To Administration expenses .. .. .. 36 10 By Accrued rent .. .. .. .. 801 0 0 " Thirds," " fourths," &c. .. .. .. 103 7 4 Interest on investments .. .. .. 249 17 10 Rebates .. .. .. .. 80 2 0 Balance .. .. .. .. .. 831 7 6 £1,050 17 10 £1,050 17 10 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 23,678 18 II Land endowed by Sir George Hunter .. .. 17,800 0 0 Rents charged in advance .. .. .. 200 5 0 Postponed rents .. .. .. .. 741 6 0 Revenue Account .. .. .. .. 831 7 6 Interest on investments accrued but not due .. 64 8 2 Cash — £ s. d. Public Account .. .. 354 17 3 Investment Account .. .. 5,750 0 0 6,104 17 3 £24,710 11 5 £24,710 11 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.—G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IV].

LANDS AND SURVEY DEPARTMENT—continued. HUTT VALLEY LANDS SETTLEMENT ACCOUNT. Trading Account for Year ended 31st March, 1930. £ s. d. £ s. d. Land on hand, Ist April, 1929 .. .. 100,000 0 0 Sales of land .. .. .. .. 125,343 6 0 Cost of subdivision, street-formation, and expenses Land on hand, 31st March, 1930 .. .. 66,562 0 0 in preparing land for sale .. .. .. 31,842 10 0 Incidental expenses.. .. .. .. 1,414 17 2 Balance—Transferred to Profit and Loss Account 58,647 18 10 £191,905 6 0 £191,905 6 0 Profit and Loss Account for Year ended 31st March, 1930. £ s. d. £ s. d. Administration expenses .. .. .. 3,416 16 6 Balance—Transferred from Trading Account .. 58,647 18 10 Interest on capital provided out of the Land for Accrued rent .. .. .. .. 184 11 5 Settlements Account .. .. .. 6,811 19 11 Accrued interest .. .. .. .. 10,816 14 1 Losses written off .. .. .. .. 102 16 10 Interest on investments .. .. .. 231 1 3 Preliminary expenses —Cost of obtaining options, Excess amounts in respect of land sold paid under &c. .. .. .. .. .. 500 0 0 section 5 (4) (a) of the Hutt Valley Lands Balance—Profit for year carried down .. 59,080 9 4 Settlement Amendment Act, 1927 .. .. 31 17 0 £69,912 2 7 £69,912 2 7 £ s. d. £ s. d. Balance—Net profit to 31st March, 1930 .. 148,795 10 10 Balance brought forward .. .. .. 89,715 1 6 Balance—Profit for year brought down .. 59,080 9 4 £148,795 10 10 £148,795 10 10 Balance-sheet as at 31st March, 1930. Liabilities. Assets. Land for Settlements Account: £ s. d. Moneys provided for — £ s. d. £ s. d. Land on hand .. .. .. .. 66,562 0 0 Purchase of land .. .. 162,812 17 1 Railway Improvement Authorization Act 1914 Street-formation .. .. 199,061 16 1 Account—Balance unpaid on area taken for Incidental expenses.. .. 10,623 1 3 workshops .. .. .. .. 26,389 8 0 372,497 14 5 Sundry debtors for— £ s. d. Railways Improvement Authorization Act 1914 Sales of land (not yet payable) 232,009 11 9 Account —Purchase of land .. .. 11,660 0 0 Land taken for school-sites (Education Department) .. 3,500 0 0 384,157 14 5 Land taken for railway purLess Repayments under section poses .. .. .. 3,364 19 0 11 (2) of the Hutt Valley Rents .. .. .. 27 11 0 Lands Settlement Act, 1925 — £ s. d. Principal instalments .. 569 0 4 Land for Settlements Account 247,776 1] 5 Interest on sales .. .. 2,053 17 4 Railway Improvement Autho- Miscellaneous .. .. 1 10 0 rization Act 1914 Account .. 11,660 0 0 241,526jj[9 5 259,436 11 5 Interest accrued but not due .. .. 1,759 14 7 Losses in suspense .. .. .. .. 141 0 11 Capital ~ .. .. .. .. 124,721 3 0 Cash in Public Account .. .. .. 61 5 2 Land for Settlements Account —Interest on capital provided for purchases of land, &c. .. 43,038 7 4 Railway Improvement Authorization Act 1914 Account—lnterest on cost of land .. .. 1,014 14 1 Consolidated Eund—Administration expenses .. 11,530 18 9 Sundry creditors — Education Department for amount wrongly credited to Hutt Valley Lands Settle- £ s. d. ment Account .. .. 7,130 0 0 Miscellaneous .. .. 1 10 0 7,131 10 0 Payments in advance— Rents .. .. .. 4 0 0 Interest on sales .. .. 53 4 11 Principal instalments .. 6 12 4 63 17 3 Rents due but not accrued .. .. .. 21511 Writings-olf in suspense .. .. .. 141 0 11 Profit and Loss Account— Balance at 31st March, 1929 .. 89,715 I 6 Profit for year .. .. 59,080 9 4 — 148,795 10 10 £336,439 18 1 £336,439 18 1 J. B. Thompson, Under-Secretary for Lands. J. H. O'Donnell, Controller of Accounts. I hereby certify that the Trading Account, Profit and Loss Account, and Balance - sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowler, Deputy Controller and Auditor-General.

43

B.—l [PT. IV],

44

LANDS AND SURVEY DEPARTMENT—continued. NEW ZEALAND UNIVERSITY ENDOWMENT (WESTLAND) ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1930. Receipts. £ s. d. £ s. d. Payments. £ s. d. To Balance, Ist April, 1929 — By Administration expenses under section 4, Land Cash in Treasury Deposit Ac- Laws Amendment Act, 1927 .. .. 0 10 11 acount .. .. 363 0 5 . Balance, 31st March, 1930 — £ s. d. Cash on investment .. 1,900 0 0 Cash in Treasury Deposit Ac- — 2,263 0 5 count .. .. .. 63 4 9 Rents .. .. .. .. 7 19 6 Cash on investment .. 2,300 0 0 Interest on investments .. .. .. 92 15 9 * 2,363 4 9 £2,363 15 8 £2,363 15 8 Revenue Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Administration expenses .. .. .. 0 711 By Accrued rent .. . 410 0 Balance transferred to Capital Account .. 99 15 1 Interest on investments .. .. 95 13 0 £100 3 0 £100 3 0 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 2,527 10 7 Land .. .. .. .. .. 137 10 0 Rents charged in advance .. .. .. 3 7 6 Interest on investments (accrued but not paid) .. 27 12 10 Sundry debtors for rent .. .. .. 2 10 6 Cash — £ s. d. Treasury Deposit Account .. 63 4 9 On investment .. .. 2.300 0 0 2,363 4 9 £2,530 18 1 £2,530 18 1 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.—G. F. C. Campbell, Controller and Auditor-General.

45

B.—i [TT. ivi

LANDS AND SURVEY DEPARTMENT —continued. NORTH ISLAND EXPERIMENTAL DAIRY SCHOOL ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1930. Receipts. £ s. d. Payments. £ s. d. To Balance in Deposit Account Treasury at Ist By Administration expenses .. .. .. 55 11 10 April, 1929 .. .. .. .. 8,103 6 11 Balance, 31st March, 1930— £ s. d. Rents .. .. .. .. .. 197 10 0 Cash in Treasury Deposit AcProceeds, sale of timber — £ s. d. count .. .. .. 1,716 11 7 Principal .. .. .. 631 11 9 Cash on investment .. 7,500 0 0 Interest .. .. .. 37 14 9 9,216 11 7 669 6 6 Interest received on investments .. .. 302 0 0 £9,272 3 5 £9,272 3 5 Revenue Account fob the Year ended 31st March, 1930. Dr. £ s. d. Or. £ s. d To Administration expenses .. .. .. 43 610 By Balance brought down 8,178 13 9 Rent written off .. .. .. 10 116 Accrued rent .. .. .. .. 245 0 0 Balance carried forward .. .. .. 9,428 2 0 Sales of timber .. .. .. .. 713 11 9 I nterest on sales of timber .. .. .. 42 14 9 Interest on investments .. .. .. 302 0 1 £9,482 0 4 £9,482 0 4 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d" Capital .. .. .. .. .. 4,900 0 0 Leased land .. .. .. .. .. 4,900 0 0 Rents charged in advance .. .. .. 23 15 0 Sundry debtors for rent .. .. .. 47 10 0 Revenue Account — £ s. d. Revenue accrued but not due — £ s. d. Balance, Ist April, 1929 .. 8,178 13 9 Interest on investments .. 100 15 5 Surplus for year .. .. 1,249 8 3 Sales of timber, principal .. 82 0 0 9,428 2 0 ; Sales of timber, interest .. 5 0 0 187 15 5 Cash— On investment .. .. 7,500 0 0 Treasury Deposit Account .. 1,716 11 7 9,216 11 7 £14,351 17 0 ! £14,351 17 0 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.—J. H. Fowler, Deputy Controller and Auditor-General.

B. —1 [Pt. IV].

46

LANDS AND SURVEY DEPARTMENT —continued. OTAGO BOYS' AND GIRLS' HIGH SCHOOLS ENDOWMENT ACCOUNT. Receipts and Payments Account fop. the Year ended 31st March, 1930. Receipts. £ s. d. Payments. £ s. d To Rents .. .. .. .. .. 439 4 6 By Administration expenses paid to Consolidated Fund under section 4, Land Laws Amendment Act, 1927.. .. .. .. .. 21 18 9 Payments to the Otago Boys' and Girls' High Schools Board of Governors .. .. .. 416 15 9 Balance in Local Bodies' Deposit Accotmt of Receiver of Land Revenue, Dunedin at 31st March, 1930 .. .. .. .. 0 10 0 £439 4 6 £439 4 6 Revenue Account for the Year ended 31st March, 1930. Dr. £ s. d. Or. £ s. d. To Balance forward from previous year .. .. 72 6 1 Bj' Accrued rent .. .. .. .. 409 4 6 Administration expenses due to Consolidated Balance carried forward . . . . .. 101 10 7 Eund under section 4, Land Laws Amendment Act, 1927.. .. .. .. .. 21 19 3 Amount due to Otago Girls' and Boys' High Schools Board of Governors.. .. .. 416 15 9 £511 1 1 £511 1 1 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. 1 Assets. £ s. d. Capital .. .. .. .. .. 8,439 10 10 j Endowment lauds .. .. .. 8,439 10 10 Sundry creditors administration expenses .. 0 0 6. Revenue Acco>int—Balance carried forward .. 101 16 7 Rents charged in advance .. .. .. 102 6 I ; Casli in Local Bodies' Deposit Account of Receiver of Land Revenue, Dunedin .. .. .. 0 10 0 £8,541 17 5 [ £8,541 17 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. —J. H. Fowler, Deputy Controller and Auditor-General.

B.—l TPt. IVI.

47

LANDS AND SURVEY DEPARTMENT—continued. OTAGO UNIVERSITY ENDOWMENT ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1930. Receipts. £ s. d. | Payments. £ s. d. To Cash on hand, Ist April, 1929— I By Land for Settlements Account, under section 45, In Local Bodies' Deposit Land Laws Amendment Act, 1929.. .. 105 2 7 Account of the Receiver of Administration expenses paid to Consolidated Land Revenue at— £ s. d. Fund under section 4 of the Land Laws Dunedin .. .. .. 1,678 8 6 Amendment Act, 1927 .. .. .. 130 5 4 Invereargill .. . . 602 7 3 Repayment to Consolidated Fund on account —— 2,280 15 9 of amount paid for compensation for improveRents .. .. .. .. .. 6,611 4 3 ments .. .. .. .. .. 60 13 10 Royalties .. .. .. .. 44 4 0 Otago University Council under section 118 (1), Reserves and other Lands, &c., Act, 1917 .. 6,816 11 9 Dunedin Athenseum under Otago Museum Act, 1877 .. .. .. .. .. 85 12 0 Cash on hand, 31st March, 1930 — In the Local Bodies' Deposit Account of the Receiver of Land Revenue at — £ s. d. Dunedin .. .. .. 1,144 I 3 Invereargill.. .. .. 593 17 3 — 1,737 18 6 £8,936 4 0 | £8,936 4 0 Revenue Account for the Year ended 31st March, 1930. Dr. £ s. d. | Or. £ s. d. To Administration expenses .. .. .. 164 10 11 1 By Accrued rent .. .. .. .. 7,391 19 3 Amount paid to Land for Settlements Account 1 Accrued royalties .. .. .. .. 44 4 0 under section 45, Land Laws Amendment Balance carried down .. .. .. 63 10 11 Act, 1929 .. .. .. .. 107 7 9 Amount paid to Otago University Council under section 118(1), Reserves and other Lands, &e., Act, 1917 .. .. .. .. 6,816 11 9 Amount paid to Dunedin Athenaeum under Otago Museum Act, 1877 .. .. .. 85 12 0 Reserve Account—Appropriation of revenue for amount paid to the Consolidated Fund on account of compensation for improvements.. 60 13 10 Writings off in Suspense .. .. .. 264 17 II £7,499 14 2 j £7,499 14 2 £ s. d. £ s. d. To Balance carried down .. .. .. 63 10 11 By Balance brought down from previous year .. 879 7 1 Balance carried forward .. .. .. 815 16 2 £879 7 1 | £879 7 1 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. As-set*. £ s. d. Capital .. .. .. .. .. 135,146 0 0 Endowment land .. . .. .. 135,146 0 0 Consolidated Fund—For compensation for im- Buildings .. .. .. .. .. 485 19 7 provements effected by lessee on endowment Sundry debtors for rent .. .. .. 2,431 7 8 land .. .. .. .. .. 444 2 4 Rent postponed .. .. .. .. 103 13 0 Sundry creditors—Administration expenses .. 2 7 7 Losses in Suspense .. .. .. .. 264 17 11 Sundry creditors—Rents paid in advance .. 0 10 Cash on hand, 31st March, 1930— Rents charged in advance .. .. .. 3,128 9 0 In the Local Bodies' Deposit Writings off in Suspense .. .. .. 264 17 11 Account of the Receiver of Reserve Account .. .. .. .. 368 2 8 Land Revenue at— £ s. d. Revenue Account —Balance carried forward .. 815 16 2 Dunedin .. .. .. 1,144 1 3 Invereargill .. .. .. 593 17 3 1,737 18 6 £140,169 16 8 £140,169 16 8 J. B. Thompson, Under-Secretary for Lands. J. H. O'Donnell, Controller of Accounts. I hereby ceitify 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.—J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [Pt. IV],

48

LANDS AND SURVEY DEPARTMENT—continued. PRIMARY EDUCATION ENDOWMENT.—DEPOSIT ACCOUNT. Receipts and Payments Account fob the Year ended 31st March, 1930. Receipts. £s. d. £ s. d. Payments. £ s. d. To Balance, Ist April, 1929 — By Payments for primary-education purposes .. 116,982 6 1 Cash in Deposit Account 605 0 6 Administration expenses .. .. .. 4,991 6 6 Investment Account .. 11,000 0 0 Maintenance and repairs .. .. .. 323 2 10 11,605 0 6 Survey costs, &c. .. .. .. 689 9 4 Rents under section 30, Education Reserves Refunds of revenue .. .. .. 724 17 3 Act, 1928 .. .. .. .. 122,547 17 7 £ s. d. Sales under section 27, Education Reserves Cash in Deposit Account .. 959 8 5 Act, 1928 .. .. .. .. 713 1 8 Investment Account .. 11,850 0 0 Interest on cash and investments held by 12,809 8 5 Public Trustee .. .. .. .. 1,144 011 Interest on investments .. .. .. 510 9 9 £136,520 10 5 £136,520 10 5 Revenue Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Interest under section 20, Discharged Soldiers By Accrued rents, &c. .. . .. 121,791 12 5 Settlement Amendment Act, 1923.. .. 26 0 5 ' Accrued royalties .. . .. 1,535 17 10 Irrecoverable rents .. .. .. 336 3 3 Interest on cash and investments held by Administration expenses .. .. .. 6,207 13 7 Public Trustee .. .. .. .. 1,166 411 Survey costs .. .. .. .. 689 19 4 Interest on investments .. .. .. 516 11 4 Maintenance and repairs .. .. .. 386 10 6 Balance carried down .. .. .. 2,483 12 1 Remissions of rent .. .. .. 833 2 8 Remissions under Deteriorated Lands Act, 1925 201 14 9 Remissions by Dominion Revaluation Board 1,830 8 0 Payments for primary-education purposes .. 116,982 6 1 £127,493 18 7 £127,493 18 7 £ s. d. £ s. d. To Balance brought down .. .. .. 2,483 12 1 By Balance .. .. .. .. 8,111 2 6 Balance from previous year .. .. 5,599 10 5 Adjustment on account previous year .. 28 0 0 £8,111 2 6 £8,111 2 6 Balance-sheet as at 31st March, 1930. Liabilities. £ s. cl. : Assets. Capital, including loading for roads, &c. .. 2,248,414 911 Endowment lands— £ s. d. £ s. d. Less capital losses under section 22, Finance Leased .. .. 2,31-9,378 18 7 Act, 1927 (No. 2) .. .. .. 4,045 16 8 Unleased .. .. 64,367 10 0 2,383,746 8 7 2,244,368 13 3 Unpaid purchase price (not yet Appreciation in land-values .. .. 178,288 15 5 payable)— Buildings .. .. 5,977 18 4 Public Works Fund —Roading (section 17, Land Sundry debtors for— Laws Amendment Act, 1927) .. .. 244 1 6 Rents .. .. .. 15,068 12 10 Discharged Soldiers Settlement Account—Merged Less reserve for irrecoverinterests under section 20, Discharged Soldiers j able rents .. . . 200 0 0 Settlement Amendment Act, 1923 .. .. 501 11 0 Sundry creditors —Departmental .. .. 3,350 0 2 j 14,868 12 10 Principal instalments under section 20, Dis- Royalties .. .. 516 7 6 charged Soldiers Settlement Amendment Act, | Principal instalments on 1923 .. .. . ■ .. . ■ 32 3 8 buildings .. .. 717 8 Interest under section 20, Discharged Soldiers | Interest on cash and investSettlement Amendment Act, 1923 .. .. 44 3 4 ments .. .. 14 12 6 Payments in advance-- £ s. d. Departmental .. .. 21 6 3 Rents, &c. .. .. .. 1,948 5 10 15,4-28 16 9 Royalties .. .. .. 6 4 6 Postponed rent .. .. .. .. 3,922 9 0 Sales .. .. .. 32 0 0 Interest accrued but not due on investments .. 206 8 11 1,986 10 4 Losses m Suspense.. .. .. .. 220 17 6 Rents, &c., charged in advance .. .. 23,244 811 Revenue Account—Balance.. .. .. 8,111 2 6 Writings-off in Suspense .. .. .. 220 17 6 £ s. d. Investments held by Public Trustee .. .. 1,600 0 0 Cash held bv Public Trustee .. 20,257 15 1 21,857 15 1 Cash in Deposit Account .. 959 8 5 Investment Account .. 11,850 0 0 12,809 8 5 £2,452,281 5 I £2,452,281 5 1 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 charges on land with respect to expenditure under section 47 of the Land for Settlements Act, 1925, or the corresponding provisions of any former Act, have not been abolished as required by section 17 (5) (b) of the Land Laws Amendment Act, 1927.— G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IYI.

49

LANDS AND SURVEY DEPARTMENT —continued. ROTORUA COLLEGE AND GRAMMAR SCHOOL ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1930. Receipts. £ s. d. Payments. £ s. d. To Amount transferred from Secondary Education By Payments under section 12 (2) (a), Reserves, &c., Endowments, Auckland Provincial District, to Act, 1926.. .. .. .. .. 640 8 0 adjust revenue undercredited in previous years 640 8 0 £640 8 0 £640 8 0 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Accumulated funds—To be disbursed under sec- Overpayment to Secondary Education Deposit Action 12 (2) (a), Reserves, &c., Act, 1926, for the count, Auckland Provincial District (being repaid erection of a secondary school at Rotorua — by annual instalments) .. .. .. 1,921 4 0 Balance, Ist April, 1929 .. .. .. 2,561 12 0 Less payments under section 12 (2) (a), Reserves, &c., Act, .1926 .. .. .. 640 8 0 £1,921 4 0 £1,921 4 0 J. B. Thompson, Under-Secretary for Lands. J. H. O'Donnell, Controller of Accounts. I hereby certify that the Statement of Receipts and Payments 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. SECONDARY EDUCATION ENDOWMENT. —DEPOSIT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1930. Receipts. Payments. £ s. d. To Balance in Deposit Account, Ist £ s. d. £ s. d. By Payments to secondary schools .. .. 11,632 15 3 April, 1929 .. .. .. 4,990 9 3 Administration expenses .. .. .. 517 7 0 Investment Account .. .. 300 0 0 Maintenance and repairs .. .. .. 14 010 5,290 9 3 Rotorua College and Grammar School .. 640 8 0 Rents under section 20, Education Reserves Refunds of revenue .. .. . . 75 1 3 Act, 1928 .. .. .. .. 12,932 17 9 Survey costs .. .. .. .. 10 13 0 Interest on investments held by Public Trustee 41 15 9 Balance in Deposit Account, 31st £ s. d. Interest on investments .. .. .. 16 14 5 March, 1930 .. .. 4,791 11 10 Investment Account .. .. 600 0 0 5,391 11 10 £18,281 17 2 £18,281 17 2 Revenue Account for the Year ended 31st March, 1930. Dr. £ s. d. Gr. £ s. d. To Administration expenses .. .. .. 652 19 1 By Accrued rent .. .. .. .. 12,475 2 1 Irrecoverable rents .. .. .. 118 16 2 Interest on cash held by Public Trustee .. 41 15 9 Survey costs, insurance premiums, &c. .. 24 13 10 Interest on investments .. .. .. 21 2 9 Rotorua College and Grammar School .. 640 8 0 Balance carried down .. .. .. 531 11 9 Payments to secondary schools .. ..11,63215 3 £13,069 12 4 £13,069 12 4 £ s. d. £ s. d. To Balance brought down .. .. .. 531 11 9 By Balance from previous year .. .. 4,826 5 1 Balance .. .. .. .. 4,614 17 4 Adjustment on account of previous years .. 320 4 0 £5,146 9 1 £5,146 9 1 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. Capital, including loading for roads, &c. .. 181,895 9 1 Endowment lands — £ s. d. £ s. d. Appreciation in land-values .. .. .. 51,167 14 11 Leased .. .. .. 226,118 19 10 Public Works Fund—Roading (section 17, Land Unleased .. .. 9,223 10 6 Laws Amendment Act, 1927) .. .. 1,896 12 9 235,342 10 4 Sundry creditors— £ s. d. Sundry debtors for rent .. 1,490 18 5 Rents .. . . .. 70 4 7 Less reserve for irrecoverable Departmental .. .. 337 12 10 rents .. .. .. 25 0 0 407 17 5 — 1,465 18 5 Rotorua College and Grammar School .. .. 1,921 4 0 Postponed rent .. .. .. .. 43 7 6 Rents charged in advance .. .. .. 3,067 0 0 Interest accrued but not due on investments .. 919 3 Writings-ofi in Suspense .. .. .. 54 10 0 Losses in Suspense .. .. .. .. 54 10 0 Revenue Account —Balance .. .. .. 4,614 17 4 Overpayment to secondary schools .. .. 1,921 4 0 Cash held by Public Trustee .. .. .. 796 4 2 £ s. d. Cash in Deposit Account .. 4,791 11 10 Investment Account .. 600 0 0 — 5,391 11 10 £245,025 5 6 £245,025 5 6 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 charges on land with respect to expenditure under section 47 of the Land for Settlements Act, 1925, or the corresponding provisions of any former Act, have not been abolished as required by section 17 (5) (b) of the Land Laws Amendment Act, 1927. —G. P. C. Campbell, Controller and Auditor-General.

4 —B. 1 [PT. IV],

B.—l [PT. IV].

50

LANDS AND SURVEY DEPARTMENT—continued. TARANAKI SCHOLARSHIP ENDOWMENT ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1930. Receipts. £ s. d. Payments. £ s. d. To Balance in Treasury Deposit Account at Ist April, By Public Trustee in terms of section 22, New Zealand 1929 .. .. .. .. .. 459 4 6 University Amendment Act, 1924 .. .. 886 8 6 Rents .. .. .. .. .. 932 11 6 Consolidated Fund for administration expenses under section 4, Land Laws Amendment Act, 1927 .. .. .. .. .. 145 0 7 Refund of rent arising out of operation of section 6, Deteriorated Lands Act, 1925 .. .. 36 4 3 Balance —Cash in Treasury Deposit Account on 31st March, 1930 .. .. .. .. 324 2 8 £1,391 16 0 £1,391 16 0 Revenue Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Payments to Public Trustee in terms of section 22, By Balance brought forward from previous year .. 78 2 9 New Zealand University Amendment Act, 1914 886 8 6 Accrued rent .. .. .. .. 952 2 6 Administration expenses paid to the Consolidated Fund .. .. .. .. .. 46 12 7 Remissions of rent under Deteriorated Lands Act, 1925 .. .. .. .. .. 13 17 6 Balance carried forward .. .. .. 83 6 8 £1,030 5 3 £1,030 5 3 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 19,040 10 0 Endowment lands .. .. .. .. 19,040 10 0 Sundry creditors for rents paid in advance .. 710 9 Sundry debtors for rent .. .. .. 414 9 Rents charged in advance .. .. .. 238 0 0 Cash in Treasury Deposit Account .. .. 324 2 8 Revenue Account —Balance carried forward .. 83 6 8 £19,369 7 5 £19,369 7 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 positon as disclosed thereby.-—J. H. Fowler, Deputy Controller and Auditor-General. VICTORIA COLLEGE ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1930. Receipts. £ s. d. Payments. £ s. d. To Balance—Cash in Treasury Deposit Account on By Consolidated Fund for administration expenses Ist April,-1929 .. .. .. .. 72 10 0 under section 39 of the Victoria College Act, Rents .. .. .. . . 91 4 5 1905 .. .. .. .. .. 3 12 6 Sundry creditors .. .. .. .. 20 5 0 Victoria University College under seotions 38 and 39 of the Victoria College Act, 1905 .. .. 102 7 2 Balance —Cash in Treasury Deposit Account, 31st March, 1930 .. .. .. 37 9 9 £163 14 5 £163 14 5 Revenue Account for the Year ended 31st March, 1930. Dr. £ s. d. Gr. £ s. d To Administration expenses payable under seotion 39 By Balance brought forward from previous year .. 273 18 9 of the Victoria College Act, 1905 .. .. 411 3 Accrued rent .. .. .. .. 133 5 0 Remissions of rent under the Deteriorated Lands Act, 1925.. .. .. .. .. 58 5 0 | Victoria University College under sections 38 and 39 of the Victoria College Act, 1905 .. .. 102 7 2 Balance carried forward .. .. .. 242 0 4 £407 3 9 £407 3 9 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. dCapital .. .. .. .. .. 3,350 0 0 Leased land .. .. .. .. .. 3,350 0 0 Sundry creditors for administration expenses .. 411 3 Sundry debtors for rent .. .. .. 264 12 3 Rents charged in advance .. .. .. 55 10 5 Cash in Treasury Deposit Account at 31st Maroh, Revenue Account—Balance carried forward .. 242 0 4 1930 .. .. .. .. .. 37 9 9 £3,652 2 0 £3,652 2 0 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. —J. H. Fowler, Deputy Controller and Auditor-General,

51

B.—1 TPT. IV

LANDS AND SURVEY DEPARTMENT —continued. WAIPIATA-HAMILTONS LIBRARY ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Rents .. .. .. .. 13 10 8 By Payment to trustees of the Waipiata-Hamiltons Library under section 93, Reserves and other Lands Disposal and Public Bodies Empowering Act, 1917 .. .. .. .. .. 12 17 2 Payment of Administration expenses to Consolidated Eund under section 4, Land Laws Amendment Act, 1927 .. .. .. 0 13 6 £13 10 8 £13 10 8 Revenue Account for the Year ended 31st March, 1930. £ s. d. I £ s. d. To Balance brought forward from previous year .. 3 7 8 By Accrued rent.. .. .. .. 13 10 8 Amount paid to trustees of Waipiata-Hamiltons Balance carried forward .. .. .. 3 7 8 Library under section 93, Reserves and other Lands Disposal and Public Bodies Empowering Act, 1917 .. .. .. .. .. 12 17 2 Administration expenses paid to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. .. .. .. .. 0 13 6 £16 18 4 £16 18 4 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 338 13 2 Endowment land .. .. .. . . 338 13 2 Rents charged in advance .. .. .. 3 7 8 Revenue Account—Balance carried forward .. 3 7 8 £342 0 10 £342 0 10 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. —G. F. C. Campbell, Controller and Auditor-General. WAIROA HARBOUR ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1930. Receipts. £ s. d. Payments. £ s. d. To Balance —Cash in Local Bodies' Deposit Account By Administration expenses .. .. .. 4 19 0 of Receiver of Land Revenue, Gisborne, as at " Thirds " and " fourths " under Land Act, 1924 42 10 5 Ist April, 1929 .. .. .. .. 38 0 2 Wairoa Harbour Board under section 31, Reserves, Rents .. .. .. .. .. 125 11 2 &c., Act, 1915 .. .. .. .. 116 1 11 £163 11 4 £163 11 4 Revenue Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Administration expenses .. .. .. 6 5 4 By Accrued rent .. .. .. .. 139 10 0 Rebates of rent .. .. .. .. 13 18 10 Balance carried down .. .. .. 39 6 6 Amount paid to Wairoa Harbour Board under section 31, Reserves, &c., Act, 1915 .. .. 116 111 " Thirds," " fourths," &c., deducted under section 136, Land Act, 1924 .. .. .. 42 10 5 £178 16 6 £178 16 6 £ s. d. £ s. d. To Balance brought down . . . 39 6 6 By Balance brought down from previous year .. 4 9 0 Balance carried forward .. .. .. 34 17 6 £39 6 6 £39 6 6 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Capital .. •• •• •• 3,100 0 0 Endowment land .. .. .. .. 3.100 0 0 Rents charged in advance .. .. .. 34 17 6 Revenue Account .. .. .. .. 34 17 6 £3,134 17 6 £3,134 17 6 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. —J. H. Fowler, Deputy Controller and Auditor-General. 4*

B.—l [Px. IV].

52

LANDS AND SURVEY DEPARTMENT—continued. WANGANUI HARBOUR ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1930. Recei-pts. £ s. d. Payments. £ s. d To Balance—Cash in Local Bodies' Deposit Account By Wanganui Harbour Board under the Wanga.ruii of Receiver of Land Revenue, Wellington, at Harbour Endowment, &c., Act, 1877 .. ' .. 49 510 Ist April, 1929 .. .. .. 29 2 10 Consolidated Fund for administration expenses Rents .. .. .. .. 41 3 6 under section 4, Land Laws Amendment Act, 1927 .. .. .. .. ..2 1 3 Balance —Cash in Local Bodies' Deposit Account of Receiver of Land Revenue, Wellington, at 31st March, 1930 .. .. .. .. 18 19 3 £70 6 4 £70 6 4 Revenue Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Amount paid to Wanganui Harbour Board under By Balance brought forward from previous year . . 19 15 4 Wanganui Harbour Endowment, &c., Act, 1877 49 510 Accrued rents .. .. .. 41 3 6 Administration expenses paid to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. .. .. .. ..2 1 3 Balance carried forward .. .. .. 9 119 £60 18 10 £60 18 10 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. 1,080 0 0 Leased land .. .. .. . . 1,080 0 0 Rents charged in advance .. .. .. 10 0 0 Sundry debtors for rent .. .. .. 012 6 Revenue Account —Balance carried forward .. 9 119 Cash in Local Bodies' Deposit Account of the Receiver of Land Revenue, Wellington .. . . 18 19 3 £1,099 11 9 £1,099 11 9 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. —,T. H. Fowler, Deputy Controller and Auditor-General.

53

B.—l [PT. IV].

LANDS AND SURVEY DEPARTMENT —continued. WANGANUI RIVER TRUST ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1930. Receipts. £ s. d. Payments. £ 8. d. To Balance — Cash in Local Bodies' Deposit By Consolidated Fund for administration expenses Account of the Receiver of Land Revenue, under section 6 of the Wanganui River TrustWellington, on Ist April, 1929 .. .. 132 2 7 Act, 1891 .. .. .. .. 52 15 10 Rents .. .. .. .. .. 1,055 16 9 Wanganui River Trust under the Wanganui River Trust Act, 1891 .. .. .. 775 8 7 " Thirds," " Fourths," &c., deducted under section 136, Land Act, 1924 .. .. 6 2 4 Balance —Cash in Local Bodies' Deposit Account of the Receiver of Land Revenue, Wellington, on 31st March, 1930 .. .. 353 12 7 £1,187 19 4 £1,187 19 4 Revenue Account foe the Yeae ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Administration expenses paid to Consolidated By Accrued rent .. .. .. .. 831 3 3 Fund under section 6, Wanganui River Trust Balance .. .. .. .. 160 14 6 Act, 1891 .. .. .. .. 52 15 10 Amount paid to Wanganui River Trust under Wanganui River Trust Act, 1891 .. .. 775 8 7 Remissions of rent .. .. .. 157 11 0 " Thirds," " Fourths," &c., deducted under section 136, of the Land Act, 1924 .. 6 2 4 £991 17 9 £991 17 9 £ s. d. £ s. d. To Balance brought down .. .. .. 160 14 6 By Balance brought forward from previous year.. 1,360 3 2 Balance carried forward .. .. .. 1,199 8 8 £1,360 3 2 £1,360 3 2 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 17,043 15 0 Endowment lands — £ s. d. Sundry creditors for rents paid in advance .. 0 2 0 Leased .. .. .. 16,863 15 0 Rents charged in advance .. .. .. 1811511 Unleased .. .. .. 180 0 0 Revenue Account—Balance carried forward . 1,199 8 8 17,043 15 0 Sundry debtors for rent .. . . .. 903 19 3 Rents postponed .. .. .. .. 123 14 9 Cash in Local Bodies' Deposit Account of Receiver of Land Revenue, Wellington .. .. 353 12 7 £18,425 1 7 £18,425 1 7 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.—J. H. Fowler, Deputy Controller and Auditor-General.

B.—l I PT. IVI.

54

LEGISLATIVE DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1930. Expenditure. Income. £ s. d. ,To Honoraria of and allowances to members and £ s. d. By Sale of publications .. .. .. 4,448 14 3 officers .. .. .. .. 53,354 14 3 Profit on sale of copies of " Index to the Laws Salaries .. .. .. .. .. 32,176 18 5 of New Zealand" .. .. .. 87 9 0 Cleaning, &c. .. .. .. .. 3,069 510 Balance carried down .. .. .. 189,607 8 0 Fuel, light, &c. .. .. .. .. 3,943 16 7 Laundry .. .. .. .. 122 2 2 Maintenance of grounds .. .. .. 1,490 4 4 Newspapers .. .. .. .. 228 9 11 Postages, telegrams, telephones, &c. .. 3,215 11 0 Postage-stamps supplied to members .. 2,231 0 0 Printing and stationery .. .. .. 16,314 14 0 Rent of buildings .. .. .. 29,192 0 0 Repairs and maintenance, furniture and fittings 314 5 0 Repairs to typewriters .. .. .. 64 8 5 Railway concessions to and travelling-expenses of members, &c. .. .. .. 29,237 16 5 Uniforms .. .. .. .. 146 10 7 Annotation of statutes .. .. .. 177 13 9 Sundry accounts (refreshments, messengers, winding clocks, office equipment, &c.) .. 472 16 8 Depreciation on furniture, fittings, library, &c. 7,032 4 3 Compassionate allowance to widow of late Mr. A. F. Lowe .. .. .. 800 0 0 Bellamy's— £ s. d. Salaries .. .. .. 6,920 16 8 Cleaning, &c. .. .. 320 0 0 Fuel and light .. .. 700 0 0 Laundry .. .. .. 221 5 1 Printing and stationery .. 70 0 0 Rent .. .. .. 1,000 0 0 Stores consumed, uniforms, &c. 284 12 2 Maintenance of staff .. 700 0 0 Depreciation on furniture and fittings .. .. .. 129 4 6 Losses through breakages, &c. 213 1 3 10,558 19 8 £194,143 11 3 £194,143 11 3 £ s. d. £ s. d. To Balance brought down .. .. .. 189,607 8 0 By Excess of expenditure over income after Interest on capital as at Ist April, charging interest on capital .. .. 195,427 19 2 1929— £ s. d. Legislative .. .. 5,583 9 6 Bellamy's .. .. .. 237 1 8 5,820 11 2 £195,427 19 2 £195,427 19 2 Note.—The following charges are included for which the Department possesses no parliamentary appropriation : Rental value as assessed by the Public Works Department; interest at 4J per cent, on capital as at Ist April, 1929. Balance-sheet as at 31st March, 1930. Liabilities. Assets. Capital, Ist April, 1929 — £ s. d. £ s. d. Bellamy's— £ s. d. £ s. d. Legislative .. .. .. 124,077 410 Crockery, &c. .. .. 3,464 5 2 Bellamv's .. .. .. 5,268 10 0 Consumable goods .. .. 123 19 9 129,345 14 10 ' 3,588 4 11 Sundry creditors — Furniture and fittings — Departmental .. .. 2,900 3 5 Legislative .. .. 32,267 011 Sundry .. .. .. 893 010 Bellamy's .. .. .. 1,723 0 6 3,793 4 3 33,990 1 5 Depreciation Reserve— Mechanical appliances .. .. .. 1,516 16 3 General Assembly Library .. 39,239 1 7 General Assembly Library .. .. .. 84,704 6 7 Legislative .. .. .. 13,854 5 3 Books of reference .. .. .. .. 8,976 4 6 Bellamy's .. .. .. 646 2 6 Publications at Printing Office .. .. 2,260 17 6 53,739 9 4 Stock of statutes and appendices at Printing Office 100 0 0 Writing-off, Reserve Account .. .. 430 5 6 Assets in Suspense .. .. .. .. 430 5 6 Treasury Adjustment Account .. .. 144,458 9 4 Stationery in stock .. .. .. .. 303 0 9 Payments in advance .. .. .. 125 0 0 Copies of " Index to the Laws of New Zealand " at Government Printing Office .. .. 79 12 2 Sundry debtors (departmental) .. .. 264 14 6 Balance of Income and Expenditure Account .. 195,427 19 2 £331,767 3 3 £331,767 3 3 T. D. H. Hall, Clerk, House of Representatives. H. W. Harris, Accountant, House of Representatives. 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. IVI.

MAORI PURPOSES FUND CONTROL BOARD. Receipts and Payments Account foe the Year ended 31st March, 1930. Receipts. £ s. d. Payments. To Balance at Ist April, 1929 .. .. .. 83,155 1 0 By Educational grants— £ s. d. Treasury Department— Special monetary grants to Fourth annual grant under sundry colleges, schools, £ s. d. section 13, Native Land £ s. d. and students .. .. 1,960 12 6 Amendment Act, 1925 .. 3,000 0 0 Continuation scholarship grants Contribution from Civil List to sundry colleges and schools 920 0 0 towards cost of combating 2,880 12 6 outbreak of dysentry in Miscellaneous grants — Waikato villages .. 100 0 0 Expenses in connection with 3,100 0 0 combating dysentry outWaik a to - Maniapoto District break in Waikato villages.. 1,221 0 0 Maori Land Board— Contribution to Maori EthnoContribution towards cost of logical Research Fund .. 600 0 0 combating outbreak of dy- Contribution to Maori Arts sentry in Waikato villages 750 0 0 and Crafts Fund .. 500 0 0 Grant towards cost of erecting Contribution to Te Aute ColTuakau Native Hostel .. 150 0 0 lege Memorial Hall Fund 900 0 0 (with Maori Arts and Crafts Secretary, Maori Purposes Fund Control Fund) .. .. .. 500 0 0 Board—• Fourth annual instalment and Lodgment for credit of fund for the Toko- interest to Te Aute College maru Bay carved meeting-house .. 998 15 0 Trust Board .. .. 1,714 0 0 Unexpended grants on account sundry stu- Second annual instalment to dents refunded .. .. .. 57 19 6 the Presbyterian Church .. 900 0 0 Native Trust Office —Interest at 4§ per cent. Contribution towards cost of to 31st March, 1930 .. .. .. 3,659 5 0 Tuakau Maori Hostel .. 350 0 0 Cost of connecting Te Kuiti Maori Pa with sewerage system of Te Kuiti Borough Council.. .. .. 100 0 0 Contribution to Maori Agricultural College for maintenance .. .. 100 0 0 Expenses in connection with the Ngaruawabia meeting and Pa .. .. 810 3 3 Travelling-expenses for assisted students .. .. 51 13 1 6,846 16 4 Administration expenses— Salaries .. .. .. 100 0 0 Commission at fixed charge 60 0 0 — 160 0 0 Balance at 31st March, 1930 .. .. 81,983 11 8 £91,871 0 6 £91,871 0 6 Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. Income. £ s. d. £ s. d. By Grants and subsidies— £ s. d. £ s. d. To Educational grants .. .. 2,880 12 6 Treasury Department— Less unexpended portions re- Fourth annual payment under funded .. .. .. 57 19 6 section 13, Native Land Amendment Act, 1925 .. 3,000 0 0 2,822 13 0 Contribution from Civil List for Miscellaneous grants .. .. 6,846 16 4 purposes of combating out- — 9,669 9 4 break of dysentry in Waikato Administration expenses — villages .. .. .. 100 0 0 Salaries .. .. .. 100 0 0 Waikato-Maniapoto District Maori Commission .. .. 60 0 0 Land Board — Depreciation .. .. 8 8 3 Contribution for purposes of 168 8 3 combating outbreak of dysentry in Waikato villages .. 750 0 0 Contribution towards cost of erecting Tuakau Maori Hostel 150 0 0 4,000 0 0 Native Trust Office— Interest at 4J per cent, to 31st March, 1930.. 3,659 5 0 Balance—Excess of expenditure over income transferred from Accumulated Fund .. 2,178 12 7 £9,837 17 7 £9,837 17 7 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. £ s. d. The Tokomaru Bay Carved Meeting House Fund 998 15 0 Office furniture and equipment .. 95 12 8 £ s. d. Less depreciation .. .. 8 8 3 Accumulated fund at Ist April, 1929 83,250 13 8 87 4 5 Less amount transferred to Income Cash with Native Trust Office .. .. 81,983 11 8 and Expenditure Account .. 2,178 12 7 81,072 1 1 £82,070 16 1 £82,070 16 1 A. T. Ngata, Chairman. H. R. H. Balneavis, Secretary. I hereby certify that the Receipts and Payments Account, Income and Expenditure Account, and Balancesheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —G. F. C. Campbell, Controller and Auditor-General.

B.—l IPT. IVI.

56

MARINE DEPARTMENT. HEAD OFFICE. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 8,556 18 11 By Miscellaneous receipts .. .. .. 15 11 4 Rent .. .. .. .. .. 701 0 0 Balance carried down .. .. .. 10,247 3 1 Printing and stationery .. .. .. 187 4 3 Office fittings and requisites .. .. 31 13 7 Postage, telegrams, and rent of boxes .. 333 14 1 Telephone rentals, &c. .. .. . . 84 9 10 Books, newspapers, &c. .. .. .. 35 6 11 Maintenance of typewriters, &c. .. .. 17 12 8 Overtime and meal allowances . . . . 67 1 9 Transfer expenses .. .. .. .. 8 10 11 Travelling-expenses .. .. .. 97 16 10 Miscellaneous expenses .. .. .. 2 0 1 Depreciation .. .. .. .. 139 4 7 £10,262 14 5 £10,262 14 5 By Apportionment of cost of administration to branches. £s. d. Mercantile Marine Branch .. .. 5,565 1 5 Harbours Branch .. .. .. 761 10 8 Inspection of Machinery Branch .. 2,460 6 11 Fisheries Branch .. .. .. 585 15 11 £ s. d. Ross Dependency Account .. . . 100 0 0 To Balance brought down .. .. .. 10,247 3 1 Westport Harbour Account .. .. 750 0 0 Interest on capital .. .. .. 75 11 10 Rock Oyster Industry Account .. .. 100 0 0 £10,322 14 11 £10,322 14 11 MERCANTILE MARINE BRANCH. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. Income. £ s. d. To Lighthouses— £ s. d. £ s. d. By Light dues .. .. .. .. 82,710 19 6 General maintenance .. 24,409 0 8 Survey of ships .. .. .. .. 5,037 12 6 Working-expenses of tender .. 20,820 19 5 Engagement and discharge of seamen .. 2,614 3 0 45,230 0 1 Fines and forfeitures .. .. .. 155 13 8 Mercantile Marine offices, &e. — Deck cargo licenses .. .. .. 73 10 0 Salaries .. .. .. 19,458 410 Examination fees .. .. .. .. 296 5 0 Services of Customs officers .. 2,600 0 0 Sale of charts, books, and forms .. .. 1,164 910 Rent .. .. .. 1,330 0 0 Sale of " New Zealand Nautical Almanac " 133 6 2 Fuel, light, &c. .. .. 23 6 3 Registry of shipping fees .. .. .. 148 6 6 Printing and stationery .. 164 17 6 Costs awarded the Department— Office fittings and requisites 106 1 4 (a) Nautical inquiries .. .. .. 118 9 .1 Postage, telegrams, and rent of (b) Prosecutions under Shipping and Seamen boxes .. .. 107 10 3 Act .. .. .. . . 12 0 0 Telephone rentals, &c. .. 178 6 7 Fares, freight, &c. .. .. .. .. 1,733 2 6 Books, newspapers, &c. . . 76 6 6 Services of lighthouse tender in respect of Nautical inquiries .. .. 300 1 3 harbours .. .. .. 1,626 13 4 Legal expenses .. .. 27 1 6 Rents of reserves .. .. .. .. 146 4 0 Transfer expenses .. .. 113 17 0 Miscellaneous receipts .. .. 284 4 11 Travelling-expenses .. 750 14 7 Examination expenses .. 171 10 2 Charts, saleable books, and forms . - .. .. 427 16 5 " New Zealand Nautical Almanac" .. .. 558 6 3 Preparation of tide-tables .. 550 0 0 Checking passenger traffic .. 133 10 6 Relief of distressed seamen .. 31 9 7 Miscellaneous expenses .. 18 19 4 27,127 19 10 Head Office administration .. .. 5,565 1 5 Loss on sale of plant .. .. .. 575 0 0 Subsidy towards Sumner lifeboat .. .. 1,250 0 0 Earthquake damage .. .. .. 1,809 13 9 Reserve for bad debts .. .. .. 15 0 0 Depreciation .. .. .. .. 8,147 5 11 Balance carried down .. .. .. 6,534 19 0 £96,255 0 0 £96,255 0 0 £ s. d. £ s . d. To Interest on capital .. .. .. 15,838 7 5 By Balance brought down .. .. .. 6,534 19 0 Excess expenditure over income transferred to General Income and Expenditure Account .. 9,303 8 5 £15,838 7 5 £15,838 7 5

B.—l [PT. IV].

57

MARINE DEPARTMENT —continued. HARBOURS BRANCH. Income and Expenditure Account for the Year ended -31st March, 1930. Expenditure. £ s. d. Income. £ s. d. To Salaries and wages.. .. .. .. 1,879 6 5 By Pilotage .. .. .. .. .. 81 18 1 Repairs and maintenance .. .. .. 1,230 6 5 Port charge .. .. .. .. 851 1 5 Services of lighthouse steamer .. .. 1,626 13 4 Wharfage .. .. .. .. 881 12 0 Supervision and maintenance of foreshore .. 544 14 4 Harbour boat license fees .. .. .. 29 0 0 Rent .. . . ... .. 26 14 4 Watermen's license fees .. .. .. 10 0 Office expenses .. .. .. .. 48 310 Foreshore rentals .. .. .. .. 771 19 9 Telephone rentals, &e. . . .. .. 37 16 11 Royalty on shingle, sand, &c. .. .. 4,005 13 0 Travelling-expenses .. .. .. 36 0 5 Order in Council fees .. .. .. 40 5 0 Miscellaneous expenses .. .. . . 33 7 0 Rents of buildings .. .. .. 104 4 2 Grants and subsidies . . . . . . 100 0 0 Services to Customs Department . . .. 235 0 0 Head Office administration .. .. .. 761 10 8 Refunds of Court costs .. .. .. 11 5 8 Reserve for bad debts .. .. . . 10 5 0 Miscellaneous receipts .. .. .. 110 0 Depreciation .. . . .. .. 590 5 6 Balance carried down .. .. .. 98 14 11 £7,023 19 1 £7,023 19 1 £ s. d. £ s. d. To Interest on capital .. .. .. 984 510 By Balance brought down .. .. .. 98 14 11 Excess expenditure over income transferred to General Income and Expenditure Account .. 885 10 11 £984 5 10 £984 5 10 INSPECTION OE MACHINERY BRANCH. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 14,256 19 1 By Boiler-inspection fees .. .. .. 8,314 0 6 Rent .. .. .. .. .. 1,487 17 4 Machinery-inspection fees .. .. .. 12,073 6 9 Printing and stationery .. .. .. 155 18 4 Special inspection fees .. .. .. 338 1 5 Office fittings and requisites .. .. 69 0 1 Examination fees .. .. .. .. 369 7 0 Postage, telegrams, and rent of boxes .. 277 9 9 Miscellaneous receipts .. .. 65 fi 1 Telephone rentals, &c. .. .. .. 233 3 4 Balance carried down .. .. .. 3,653 0 0 Commission on revenue collected by Post and Telegraph Department .. .. . . 514 12 6 Books, newspapers, &c. .. .. .. 53 9 0 Fuel, light, and cleaning . . . . .. 15 5 1 Legal expenses .. .. .. .. 910 0 Examination expenses .. .. . . 30 3 5 Inquiries and technical investigations .. 91 6 0 Transfer expenses .. .. .. .. 309 7 3 Travelling-expenses .. .. .. 4,401 13 0 Miscellaneous expenses .. .. .. 1 8 10 Head Office administration .. .. .. 2,460 611 Reserve for bad debts .. .. .. 50 2 10 Depreciation .. .. . . .. 395 9 0 £24,813 I 9 £24,813 1 9 f s - d - £ s. d. To Balance brought down . . . . 3,653 0 0 By Excess expenditure over income transferred to Interest on capital ~ . . .. 180 9 5 General Income and Expenditure Account .. 3,833 9 5 £3,833 9 5 j £3,833 9 5

R.—l [PT. IV].

58

MARINE DEPART MENT—continued. FISHERIES BRANCH. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. £ s. d. Income. To Salaries and wages.. .. .. .. 2,157 10 6 By Net profit on rock-oyster industry transferred £ s. d. Maintenance of launches .. .. .. 303 010 from Profit and Loss Account .. .. 1,850 3 4 Rent .. .. .. .. .. 194 0 0 Fishing-boat license, registration fees, &c. .. 387 11 1 Office fittings and requisites .. .. 49 9 9 Salmon-license fees .. .. .. 34 0 0 Postage, telegrams, &c. .. .. .. 9 13 Rental of buildings .. .. .. 15 10 1 Telephone rentals, &c. .. .. .. 56 7 0 Rental of toheroa areas .. .. .. 300 0 0 Books, newspapers, &c. .. .. .. 87 9 2 Sale of quinnat-salmon ova .. .. .. 66 17 2 Legal expenses, &c. .. .. .. 23 1 0 Sale of salmon .. .. .. .. 88 18 4 Travelling-expenses .. .. .. 283 6 0 Sale of trout ova . . .. .. .. 25 0 0 Repairs to Hakataramea residence .. .. 380 10 0 Services to Customs Department .. .. 25 0 0 Miscellaneous expenses .. .. .. 1110 0 Costs awarded the Department in connection Head Office administration .. .. .. 585 15 11 with prosecution under the Fisheries Act .. 714 6 Grants and subsidies .. .. .. 171 15 8 Miscellaneous receipts .. .. .. 17 12 6 Depreciation .. .. .. .. 474 13 7 Balance carried down .. .. .. 1,969 3 8 £4,787 10 8 £4,787 10 8 £ s. d. £ s. d. To Balance brought down .. .. .. 1,969 3 8 By Excess expenditure over income transferred to Interest an capital .. .. .. 353 3 I General Income and Expenditure Account .. 2,322 6 9 £2,322 6 9 £2,322 6 9 ROSS DEPENDENCY. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 225 410 By Royalties on whale-oil .. .. .. 7,871 5 0 Postage, telegrams, &c. .. .. .. 15 8 0 Printing and stationery .. .. .. 5 0 8 Travelling-expenses .. .. .. 102 10 2 Miscellaneous expenses .. .. .. 13 15 8 Head Office administration .. .. .. 100 0 0 Depreciation .. .. .. .. 1 18 10 Balance carried down .. .. .. 7,407 610 £7,871 5 0 £7,871 5 0 £ s * d* £ s. d. To Interest on capital .. .. .. 217 7 By Balance brought down .. .. .. 7,407 610 Excess income over expenditure transferred to General Income and Expenditure Account .. 7,404 9 3 £7,407 6 10 £7,407 6 10 General Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. Income. To Deficits transferred from branch Income and By Surpluses transferred from branch Income and £ s. d. Expenditure Accounts— £ s. d. Expenditure Accounts—Ross Dependency AcMercantile Marine Branch .. .. 9,303 8 5 count .. .. .. .. 7,404 9 3 Harbours Branch .. .. .. 885 10 11 Balance, being excess expenditure over income Inspection of Machinery Branch .. .. 3,833 9 5 after charging depreciation and interest on Fisheries Branch .. .. .. 2,322 6 9 capital .. .. .. .. 8,940 6 3 £16,344 15 6 £16,344 15 6 Notes. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Services of Customs officers ; (b) rental value as assessed by Public Works Department; (c) interest at 4£ per cent, on capital as at Ist April, 1929 ; (d) proportion of cost of raising Public Works loans ; (e) Public Works Department overhead cost. Depreciation has been allowed for on balances of assets as at Ist April, 1929, the total charge being carried to Depreciation Reserve. Credit has been taken without appropriation for services rendered to the Customs Department.

59

B.—l IPT. IVI.

MARINE DEPARTMENT—continued. ROCK-OYSTER INDUSTRY. Proftt and Loss Account for 1929 Season. Dr. £ 3. d. Cr. £ s. d. To Salaries and wages.. .. .. .. 3,869 14 0 By Sales .. .. .. .. .. 7,678 17 4 Maintenance of ketch and launches .. .. 489 8 7 Rent .. .. .. .. .. 19 3 5 Freight and cartage .. .. .. 433 4 6 Sacks and stores .. .. .. .. 242 18 11 Wharfage and cranage .. .. .. 56 7 3 Rent, fuel, light, &c. .. .. .. 56 17 3 Administration expenses .. .. .. 176 10 0 Travelling-expenses .. .. .. 67 17 11 Office expenses .. .. .. .. 16 9 8 Printing and stationery .. .. .. 29 5 4 Advertising .. .. .. .. 14 18 9 Depreciation .. .. .. .. 271 18 1 Balance carried down .. .. .. 1,972 10 6 £7,698 0 9 £7,698 0 9 £ s. d. £ s. d. To Interest on capital .. .. .. 122 7 2 By Balance brought down .. .. .. 1,972 10 6 Net profit .. . . .. .. 1,850 3 4 £1,972 10 6 £1,972 10 6 Balance-sheet as at 31st March, 1930. Liabilities. Assets. £ s. d Capital— £ s. d. £ s. d. Land .. .. .. .. .. 28,821 17 0 Public Works Fund .. .. 261,781 16 11 Buildings .. .. .. .. .. 8,174 11 2 Consolidated Fund .. .. 336,535 8 2 Lighthouse (including land, towers, buildings, • —-— 598,317 5 1 furniture, apparatus, and equipment) .. 301,742 17 3 Creditors— Fog-signals.. .. .. .. .. 5,140 3 1 Departmental .. .. 806 8 4 Radio direction-finding experiments .. .. 1,971 3 8 Sundry .. .. .. 2,628 011 Radio direction-finding beacons .. .. 1,517 12 2 —— 3,434 9 3 Beacons, buoys, and moorings .. .. 7,400 10 2 Rentals, &c., paid in advance .. .. 184 2 2 Government steamers .. .. .. 39,687 6 0 Reserves — Wharves .. .. .. .. .. 2,354 0 0 Depreciation .. .. 81,701 14 8 Harbour equipment (including launches, flagstaffs, Bad debts .. .. .. 45 5 0 signalling-apparatus, tools, &c. .. .. 2,999 7 4 Rebates .. .. .. 921 17 6 Oyster-beds.. .. .. .. .. 129,174 9 4 82,668 17 2 Oyster ketch and launches .. .. .. 6,235 7 9 Deposit Accounts .. .. .. 682 810 Fish-hatcheries and equipment .. .. 2,643 3 3 Writings-off Reserve Account .. .. 2,998 5 2 Fisheries Development Account .. .. 55,871 4 3 Motor-vehicles .. .. .. .. 1,579 19 2 Automatic flashing lamps .. .. .. 258 12 10 Test-pumps and pressure-gauges .. .. 277 15 0 Office furniture and fittings .. .. .. 5,933 8 5 Mechanical office appliances .. .. . . 978 17 9 Library .. .. .. .. .. 1,556 18 6 Stores, tools, &c. .. .. .. .. 14,131 19 9 Stationery .. .. . . .. .. 320 18 9 Charts, saleable books, and forms .. .. 2,544 5 0 National health, pensions, and unemploymentinsurance stamps .. .. .. .. 214 2 11 Official stamps .. .. .. .. 99 4 4 Payments in advance .. .. .. 60 15 8 Debtors — £ s. d. Departmental .. .. 331 0 2 Sundry .. .. .. 9.284 19 0 9,615 19 2 Writing-off Suspense Account .. .. 2,998 5 2 Deposit Cash Account— Consolidated Fund deposits .. 60 11 7 Receiver-General's deposits . . 10 0 0 Other deposits .. .. 611 17 3 682 8 10 Cash in transit .. .. . . . . 89 11 6 Cash in Post Office .. .. .. .. 532 7 11 Treasury Adjustment Account .. .. 43,735 18 4 Excess of expenditure over income .. .. 8,940 6 3 £688,285 7 8 £688,285 7 8 G. C. Godfrey, Secretary. J. E. Engel, A.8.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —G. F. C. Campbell, Controller and Auditor-General.

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60

NATIONAL ENDOWMENT ACCOUNT. Receipts and Payments Account for the Yeak ended 31st March, 1930. Receipts. Payments. Balance at Ist April, 1929 — £ s. d. £ s. d. Land Act, 1924, section 297 (a), and £ s. d. £ s. d. Cash in Public Account .. 50,835 18 5 New Zealand University AmendCash in Investment Account .. 74,050 0 0 ment Act, 1914, section 32 — Temporary transfers to other Payment to universities of poraccounts under section 40, tion of national-endowment Public Revenues Act, 1926 .. .. residue .. .. .. 12,488 11 11 124,885 18 5 Land Act, 1924, section 297 (&)— Rents, royalties, &c., from national-endowment Transfer to vote " Education" lands .. .. .. .. .. 134,223 0 4 of portion of national-endowment Land Act, 1924, section 302 (9) —Interest on sales residue .. .. .. 74,931 11 0 of land .. .. .. .. .. 3,128 4 7 Land Act, 1924, section 298 — Transfer from State Forests Account in terms of Portion of national-endowment section 39 (2), Forests Act, 1921-22 .. .. 6,718 411 residue applied for payment of Interest on investments .. .. .. 2,696 18 4 old-age pensions .. .. 37,465 15 6 Interest on securities, National Endowment Trust 124,885 18 5 Account .. .. .. .. .. 1,653 12 8 Land Act, 1924, section 295 (2) —Administration Public Revenue Act, 1926, section 40 — expenses .. .. .. .. .. 6,149 710 Interest on temporary transfers to other accounts 22 13 8 Land Act, 1924, sections 139, 295, and 357 — Interest received on temporary transfers to other " Halves," " thirds," and " fourths " paid over accounts from National Endowment Trust to Local Bodies' Deposit Account .. .. 5,792 19 4 Account .. .. .. .. 30 9 3 Deteriorated Lands Act, 1925, section 6—Refunds arising out of the operation of the section, rents, &c., from national-endowment lands .. 1,522 10 9 Balance at 31st March, 1930 — £ s. d. Cash in Public Account .. 44,158 5 10 Cash in Investment Account .. 90,850 0 0 135,008 5 10 £273,359 2 2 £273,359 2 2 Revenue Account for the Year ended 31st March, 1930. Dr. £ s. d. £ s. d. Cr. £ s. d. To Administration expenses .. .. .. 6,459 19 7 By Accrued rent .. .. .. .. 132,388 13 8 Deteriorated Lands Act, 1925— Accrued royalties .. .. .. 19,604 16 1 Remission of rent .. .. 2,650 14 4 Accrued interest on sales of land .. .. 3,755 1 2 Rents written off .. .. 150 3 6 Interest on investments— £ s. d. 2,800 17 10 National Endowment Account 3,082 15 3 Dominion Revaluation Board —Remission of National Endowment Trust rent .. .. ■■ •• •• 128 6 3 Account .. .. 1,686 14 5 Remissions of rent under Land Act, &c. .. 1,731 12 11 4,769 9 8 Rebates .. .. .. •• 2,394 911 Interest on temporary transfers to other Irrecoverable rent written off .. .. 1,542 8 9 accounts .. .. .. .. 53 2 11 Interest charges under section 20 (3), Discharged Soldiers Settlement Amendment Act, 1923 .. .. .. .. 328 3 10 •' Thirds," " fourths," and " halves" .. 5,802 5 7 Balance carried down .. .. .. 139,382 18 10 £160,571 3 6 £160,571 3 6 £ s. d. £ s. d. To Contribution for education and old-age pensions 135,008 510 By Balance brought down .. .. .. 139,382 18 10 Adjustment on account of previous years .. 635 18 6 Balance from previous year .. .. 5,012 8 7 Balance carried down .. .. .. 8,751 3 1 £144,395 7 5 £144,395 7 5

61

B.—l [PT. IV],

NATIONAL ENDOWMENT ACCOUNT —continued. Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. Capital Account .. .. .. .. 4,427,251 7 1 Land—- £ s. d. £ a. d. Public Works Fund—Roading (section 17, Land Leased .. .. 3,655,411 6 11 Laws Amendment Act, 1927) .. .. 229 18 0 Unleased .. .. 667,048 15 10 Discharged Soldiers Settlement Account —Merged 4,322,460 2 9 interests under section 20, Discharged Buildings—Purchase price not yet payable .. 1,073 5 7 Soldiers Settlement Amendment Act, 1923 — National Endowment Trust Account .. 113,479 11 9 £ s. d. Sundry debtors — Advances.. .. .. 8,252 410 Rents from National En- £ s. d. Instalment, principal .. 164 11 0 dowment land .. 35,503 7 10 Instalment, interest .. 501 11 0 Less reserve .. 750 0 0 — 8,918 6 10 — Sundry creditors— 34,753 7 10 Contribution for education Royalties .. .. 5,971 17 8 and old-age pensions .. 135,008 5 10 Coal rents .. .. 862 8 7 Departmental .. .. 449 12 ,11 Interest on sales of land .. 378 18 5 Miscellaneous .. . . 25 7 4 Principal instalments on 135,483 6 1 buildings .. .. 59 12 11 Payments in advance— Interest on investments .. 15 17 10 Rents .. .. .. 1,008 12 2 Departmental .. .. 10,502 6 5 Interest on sales of land .. 85 12 9 52,544 9 8 Royalties .. .. 11 18 1 Postponed rent .. .. .. .. 6,246 4 2 1,106 3 0 Revenue accrued but not due— Overpaid rents in Suspense resulting from Interest on investments .. 1,610 12 9 capital reductions under Deteriorated Lands Interest- on sales of land .. 990 16 0 Act, 1925 .. .. .. .. 2,484 10 2 Royalties .. .. 455 0 0 Rents charged in advance .. .. .. 49,584 16 0 3,056 8 9 Buildings Suspense .. .. .. 58 18 3 Losses in Suspense.. .. .. .. 1,087 13 3 Writings-off in Suspense .. .. .. 1,087 13 3 Cash—■ Revenue Account —Balance forward .. .. 8,751 3 1 Tn Public Account .. 44,158 5 10 In Investment Account .. 90,850 0 0 135,008 5 10 £4,634,956 I 9 £4,634,956 1 9 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 charges on land with respect to expenditure under section 47 of the Land for Settlements Act, 1925, or the corresponding provisions of any former Act, have not been abolished as required by section 17 (5) (b) of the Land Laws Amendment Act, 1927. —G. F. C. Campbell, Controller and Auditor-General.

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NATIONAL ENDOWMENT TRUST ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1930. Receipts. Payments. To Balance at Ist April, 1929— £ s. d. £ s. d. By Expenditure under section 49 (2) and (3), Land for £ s. d. Cash in Public Account .. 2,438 2 7 Settlements Act, 1925 .. .. .. 1,272 15 9 Investment Account .. 36,290 0 0 Land Laws Amendment Act, 1927, section 20, —■— 38,728 2 7 and Discharged Soldiers Settlement AmendReceipts from sales of national-endowment lands 4,846 12 10 ment Act, 1923, section 20 (5) —Amount added to capital value of land .. .. 100 0 0 Balance, 31st March, 1930— £ s. d. Cash in Public Account .. 3,061 19 8 Investment Account .. 39,140 0 0 42,201 19 8 £43,574 15 5 £43,574 15 5 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Accumulated funds .. .. .. .. 114,856 511 Unpaid purchase price of land (not yet payable) .. 73,182 6 5 Sundry creditors for— £ s. d. Sundry debtors — £ s. d. Sales, &c. .. .. .. 10 13 9 Principal instalments on deferred Miscellaneous .. .. 610 0 0 payment .. .. .. 89 4 1 620 13 9 Interest on sales of land .. 3 9 6 92 13 7 Cash in Public Account .. .. 3,061 19 8 Investment Account .. .. 39,140 0 0 — 42,201 19 8 £115,476 19 8 £115,476 19 8 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. NATIONAL PROVIDENT FUND. Revenue Account for the Year ended 31st December, 1929. £ s. d. £ s. d. Amount of fund at beginning of year .. 2,275,681 14 1 Maternity claims (section 19) .. .. 6,570 0 0 Contributions .. .. .. .. 244,364 13 9 Maternity claims (approved friendly societies) 35,404 0 0 Interest .. .. .. .. 135,235 1 8 : Refund of contributions on lapse, reduction, Fines .. .. .. .. .. 874 10 8 and withdrawal (sections 11, 12, and 13) .. 74,508 14 9 Government contribution under Act .. 61,974 810 Refund of contributions in lieu of pension Refund of maternity claims by the State .. 41,974 0 0 (section 14) .. .. .. .. 1,594 2 3 Contributions overpaid on exit .. .. 25 16 4 Incapacity allowances (sections 17 and 18), Benefits refunded on exit .. .. .. 6,705 9 6 including contributions waived on incapacity Miscellaneous receipts .. .. .. 0 18 6 (£4BB 12s. Bd.) .. .. .. .. 3,302 0 11 Death: Refund of contributions (sections 15 (5) and 16) .. .. .. .. 9,397 2 7 Death : Allowances on account of widows and children (section 15) .. .. .. 10,158 9 7 Retirement: Allowances (section 13) .. 23,522 17 2 Refund of contributions overpaid on exit .. 25 16 4 Public Trustee's charges .. .. .. 3,372 2 5 Amount of fund at end of year .. .. 2,598,981 7 4 £2,766,836 13 4 £2,766,836 13 4 Balance-sheet as at 31st December, 1929. Liabilities. £ s. d. Assets. £ s. d Fund as per Revenue Account .. .. 2,598,981 7 4 In hands of Public Trustee— Claims due and in course of payment*— Invested .. .. .. .. 2,490,859 7 2 Maternity .. .. .. .. 1,825 16 11 Uninvested .. .. .. .. 35,107 5 1 Death (section 16) .. .. .. 2,220 1 5 Balance with Post Office .. .. .. 893 1 1 Death: Allowances (section 15) .. .. 386 13 7 Balances in transit .. .. .. 11,903 610 Allowances (section 13) .. .. .. 988 8 6 Contributions outstanding or in course of Allowances (section 17) .. .. .. 148 2 4 transmission* — Public Trustee's charges* .. .. .. 1,139 10 11 (a) Contributions due but not overdue .. 13,194 16 11 Refunds in suspense .. .. .. 37,638 9 4 (6) Contributions overdue .. .. 3,085 4 7 Deposits on incomplete applications to join fund 0 3 0 Government subsidy due under Act* .. 61,974 810 Suspense Account .. .. .. 151 4 3 Refund due in respect of maternity claims* .. 3,346 0 0 Contributions prepaid .. .. .. 8,311 13 1 Fines due* .. .. .. .. 385 13 0 Investment Fluctuation Reserve (by transfer Interest due* .. .. .. .. 4,871 0 2 from refunds unclaimed) .. .. 14,539 10 0 Interest accrued but not due* .. .. 40,710 17 0 £2,666,331 0 8 £2,666,331 0 8 * Included in Revenue Account. R. WITHEFORD, Deputy Superintendent. R. M. Porteous, A.R.A.N.Z., 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.

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NATIONAL PROVIDENT FUND AND FRIENDLY SOCIETIES DEPARTMENT. NATIONAL PROVIDENT FUND. Income and Expenditure Account foe the Year ended 31st March, 1930. Dr. Cr. £ s. d. To Administration charges— £ s. d. £ s. d. By Balance carried down .. .. .. 122,594 17 6 Salaries .. .. .. 10,144 12 3 Audit .. .. .. 75 0 0 Fees for certificates of birth, &c. .. .. .. 50 0 0 Overtime and meal allowances 11 3 10 Rent .. .. 1,155 9 1 Commission allowances, &c. 5,702 10 5 Commission on money-orders for approved friendly societies' maternity claims.. 58 11 6 Postage, telegrams, &c. .. 418 14 2 Telephone services .. 107 7 9 Post and Telegraph Department—Charges for services rendered .. .. 662 13 6 Government Insurance Department —Charges for services of charwomen and messengers .. .. 79 17 3 Government Actuary—■ Charges for services rendered .. .. .. 869 15 10 Travelling-allowances, &c. .. 401 18 4 Printing and stationery .. 475 10 3 Office maintenance .. 98 2 2 Fuel, light, power, &c. .. 71 16 9 Maternity claims specially approved .. .. 6 0 0 20,389 3 1 Other items —Depreciation .. .. 158 12 8 Permanent charges under special Acts— £ s. d. Subsidy.. .. .. 59,125 1 9 Maternity claims .. .. 42,922 0 0 102,047 1 9 £122,594 17 6 —£122,594 17 6 £ s. d. To Balance brought down .. .. 122,594 17 6 £ s. d. Interest on capital .. .. .. 85 10 4 By Excess of expenditure over income .. 122,680 710 £122,680 7 10 £122,680 7 10 Note. —-The above account includes a charge for interest on capital for which the Department has no parliamentary appropriation.

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NATIONAL PROVIDENT FUND AND FRIENDLY SOCIETIES DEPARTMENT—continued. FRIENDLY SOCIETIES. Income and Expenditure Account for the Year ended 31st March, 3930. J Jr. Cr. £ s. d. To Administration charges— £ s. d. £ s. d. By Sundry fees .. .. .. .. 13 6 Salaries .. .. 1,064 6 7 Balance carried down .. .. .. 4,83314 8 Government Actuary—Charges for services rendered .. 2,192 12 7 Government Insurance Department—Charges for services of charwomen and messengers 23 0 0 Postage, telegrams, &c. .. 154 1 8 Printing and stationery .. 87 10 6 Rent .. .. .. 125 11 10 Telephone services .. .. 20 8 4 Travelling-allowances .. 14 11 10 Office maintenance .. . . 10 4 10 —— 3,694 8 2 Other items— Payment for statistical returns of sickness and mortality.. .. .. 1,122 10 0 Depreciation .. .. .. .. 18 0 0 £4,834 18 2 £4,834 18 2 £ s. d. £ s. d. To Balance brought down .. .. .. 4,833 14 8 By Excess of expenditure over income .. .. 4,841 16 8 Interest on capital.. .. .. .. 8 2 0 £4,841 16 8 £4,841 16 8 Note. —The above account includes a charge for interest on capital for which the Department has no parliamentary appropriation. Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Capital .. .. .. .. .. 2,080 8 2 Furniture and fittings .. 1,554 9 8 Creditors — Additions .. .. .. 22 16 8 Departmental .. .. .. .. 253 14 3 Sundry .. .. .. .. .. 5,452 8 8 1,577 6 4 Depreciation reserve .. .. .. 1,330 36 10 Less disposals .. .. 2 9 6 Writings-off Suspense .. .. 8 11 0 1,574 16 10 Treasury Adjustment Account .. .. 120,947 16 8 Mechanical appliances.. .. 528 8 0 Additions .. .. .. 56 16 0 585 4 0 Stationery .. .. .. .. 362 19 4 Stamps .. .. .. . . 16 2 3 Payments in advance .. .. . . 3 17 8 Assets in Suspense .. .. .. 8 110 Excess of expenditure over income . National Provident .. .. 122,680 7 10 Friendly Societies .. .. 4,841 16 8 127,522 4 6 £130,073 15 7 £130,073 15 7 E. Witheford, Deputy Superintendent, National Provident and Friendly Societies Department. I hereby certify that the Income and Expenditure Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes.- —J. H. Fowler, Deputy Controller and Auditor-General.

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NATIVE DEPARTMENT. Income and Expenditure Account fob the Year ended 31st March, 19-30. Expenditure. Income. To Salaries, temporary assistance, £ s. d. £ s. d. By Departmental receipts— £ s. d. £ s. d. and allowances .. .. 30,407 13 2 Native Land Court fees .. 5,019 0 3 Fees to Supervisors .. .. 12 12 0 Maori Land Board fees .. 2,549 14 1 Travelling expenses and allow- 7,568 14 4 ances .. .. .. 3,717 8 7 Administration receipts—ContriTransfer and removal expenses 190 13 0 bution from Maori Land Boards .. 8,833 0 0 Freight and cartage .. .. 166 8 7 Other receipts— Fuel, light, and cleaning .. 80 7 2 Translations .. .. 85 18 6 Law-costs .. .. .. 7 7 0 Interpreters' licenses, &c. .. 20 19 0 Postages and telegrams .. 848 17 2 106 17 6 Printing and stationery .. 913 6 1 Balance carried down, being excess of expendiRent of circuit rooms and depart- ture over income earned .. .. .. 45,077 14 2 mental offices .. .. 1,134 2 5 Miscellaneous expenses .. 20 16 6 Maintenance of office furniture and fittings .. .. 17 12 2 Writings-ofl .. .. .. 9 15 Depreciation on buildings, office furniture, and mechanical appliances .. .. .. 245 3 4 37,771 8 7 Expenses of other services— Printing and publication of Kahiti .. .. 1,887 7 1 Less proceeds of sales, advertising, &c. .. .. 57 15 7 — 1,829 11 6 Destruction of rabbits on Native lands .. .. .. 3,473 19 9 Eradication of noxious weeds on Native lands .. .. 52 18 10 Conveyance of Chairmen of Maori Councils to and from conference at Ngaruawahia .. .. 65 11 9 Commission re leases, WaikatoManiapoto Native Land Court District, expenses of . . 502 1 6 Hurakia Block, irrecoverable survey charges on, reimbursement of Native Land Settlement Account for .. .. .. 441 11 2 Inquiry re employment of Maoris by Chinese, &c., in market gardens, expenses of .. 105 0 8 Meetings at Kaiti and Waiomatitini, expenses of .. .. 234 3 9 _ 4,875 7 5 Contributions — Water-supply, Ohinemuri River 50 0 0 Memorials to deceased Natives 550 0 0 Maori Hostel, Ngaruawahia, grant towards cost of timber for .. . • ■ ■ 500 0 0 Maori Pa, Te Kuiti—Subsidy towards cost of drainage connection .. . . 50 0 0 Hostel for Maoris, Tuakau, subsidy towards cost of .. 100 0 0 1,250 0 0 Expenditure under special Acts of the Legislature— Native Land Amendment and Native Land Claims Adjustment Act, 1922, section 27, and Native Land Amendment and Native Land Claims , Adjustment Act, 1923, section 13 (Arawa Lakes Settlement) .. .. 6,000 0 0 Native Land Amendment and Native Land Claims Adjustment Act, 1925, section 13 (Maori Purposes Fund) .. 3,000 0 0 9,000 0 0 Expenditure under Civil List Act, 1920, Part V (Native Purposes)— Medical services .. .. 3,600 0 0 Food and clothing .. .. 2,526 3 4 Pensions and cash allowances.. 232 9 3 Water-supply and sanitation .. 112 0 0 Ensigns .. .. .. 512 7 New Plymouth Hostelry expenses .. .. .. 196 4 0 Tauranga Hostelry expenses .. 2 12 1 Miscellaneous services .. 184 17 3 6,859 18 6 I £61,586 6 0 £61,586 6 0 £ s. d. £ s. d. To Balance brought down .. .. 45 ,077 14 2 By Sundry Court fees (antecedent charges) .. 45 16 .6 Interest on capital .. .. .. 493 18 6 Balance .. .. .. .. .. 45,525 16 2 £45,571 12 8 £45,571 12 8 Note. —The above account includes charges for assessed rent, depreciation, and interest on capital for which the Department has no parliamentary appropriation.

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NATIVE DEPARTMENT —continued. Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Capital Account , . .. .. .. 10,976 3 6 Land .. .. .. .. 0,765 0 0 Sundry creditors— £ s. d. Buildings .. .. 2,131 17 1 Departmental .. .. .. 789 16 10 " 8,896 17 1 Sundry .. .. 8161210 Furniture and fittings .. .. 1,947 9 5 1,606 9 8 Hostelry furniture and fittings .. 61 18 10 Payments in advance .. .. .. .. 2 2 3 2,009 8 3 Reserve for depreciation .. .. .. 1,592 19 6 Mechanical office appliances .. 461 7 7 Writings-off in Suspense Account .. .. 9 15 Technical instruments .. .. 710 0 Amounts held on deposit .. .. .. 515 4 6 468 17 7 Treasury Adjustment Account .. ~ 60,006 16 1 Stationery .. .. .. 308 16 6 Stamps .. .. .. 49 15 3 358 11 9 Sundry debtors— Departmental .. .. 94 19 2 Sundrv .. .. .. 16,830 1 0 16,925 0 2 Losses in Suspense Account .. .. 9 15 Deposit Account— Consolidated Fund .. .. 234 19 6 Other deposits .. .. 280 5 0 515 4 6 Treasury Adjustment Account—Excess of expenditure over income .. .. .. .. 45,525 16 2 £74,708 16 11 £74,708 16 11 R. N. Jones, Under-Secretary. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the 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.

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NATIVE TRUST OFFICE. Revenue Account foe the Year ended 31st March, 1930. Dr. Or. £ s. d. To Salaries— £ s. d. £ s. d. By Net interest, commission, fees, and other income 16,066 5 9 Permanent .. .. .. 9,191 11 0 Non-permanent .. .. 543 17 3 9,735 8 3 Additions, improvements, repairs, maintenance, and insurance of office premises and plant— Office furniture and fittings .. 13 6 5 Office instruments and machinery 17 0 4 Office insurances .. .. 8 18 11 Motor-vehicles .. .. 490 7 3 • 529 12 11 Audit fee .. .. .. .. 50 0 0 Native Trust Office Board —Fees to members .. 22 10 0 Overtime and meal allowances .. .. 1 13 0 Postages, telegrams, and rent of boxes .. 200 14 6 Post and Telegraph Department—Payment for services .. .. .. .. 127 19 6 Printing and stationery .. .. .. 228 12 5 Public Service Superannuation Fund, contribution towards .. .. .. .. 171 2 8 Rent .. .. .. .. .. 501 0 0 Services for cleaning, &c. .. .. .. 154 4 8 Telephone charges .. .. .. 108 2 1 Travelling-expenses .. .. .. 558 18 6 Agents' commission .. .. . . 13 0 4 Legal expenses .. .. .. .. 818 0 Depreciation of office fittings, furniture, plant, &c. 344 5 7 Net profit to Appropriation Account .. 3,310 3 4 £16,066 5 9 £16,066 5 9 Appropriation Account for the Year ended 31st March, 1930. Dr. £ s. d. Or. £ s. d. To Reserve and Assurance Fund .. .. 2,979 3 4 By Net profit for year ended 31st March, 1930, Investment Fluctuation Fund .. .. 331 0 0 transferred .. .. .. .. 3,310 3 4 £3,310 3 4 £3,310 3 4 Balance-sheet as at 31st March, 1930. Amounts held tinder —■ £ s. d. Sundry assets— £ s. d. £ s. d. West Coast Settlement Reserves Act, 1892 .. 54,776 1 3 Office fittings, furniture, plant, Native Reserves Act, 1882 .. .. .. 54,838 1 1 &c. .. .. .. ],962 8 6 Native Land Act, 1909, Part X .. .. 120,104 5 3 Less depreciation .. 344 5 7 Native Land Act, 1909— £ s. d. Miscellaneous .. .. 275,108 5 4 1,618 211 On special investment .. 3,000 0 0 Stationery .. .. 150 311 278,108 5 4 1,768 6 10 Native Trustee Act, 1920, and amendments .. 37,581 2 8 Stocks, bonds, debentures, and Miscellaneous funds .. .. .. 89,316 6 6 other securities— £ s. d. Government securities .. 40,000 0 0 634,724 2 1 Local-bod}'securities .. 39,300 0 0 Sundry Creditors — £ s. d. Mortgages, including special Post Office Account .. 4,068 14 9 investments .. .. 571,134 2 7 Various .. .. .. 99 16 7 Properties acquired .. 3,630 3 5 4,168 11 4 654,064 6 0 Reserve and Assurance Fund .. .. .. 82,613 810 Interest and rent due and accrued .. .. 16,778 17 3 Investment Fluctuation Fund .. .. 7,217 19 1 Sundry debtors .. .. .. .. 55,249 9 2 Balances — £ s. d. At bank .. .. .. 854 3 4 Cash in hand .. .. 8 18 9 863 2 1 £728,724 1 4 £728,724 1 4 W. E. Rawson, Native Trustee. R. Sinel, A.R.A.N.Z., Accountant. The Audit Office, having examined the Balance-sheet and accompanying accounts, and compared them with the relative books, documents, and securities, hereby certifies them to be in accordance therewith, subject to the following comment : The rate of interest allowed on the Assurance and Reserve Fund and the Investment Fluctuation Reserve, which in the past has been fixed at G per cent., has this year been fixed at per cent.— G. F. C. Campbell, Controller and Auditor-General. 5*

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DEPARTMENT OF AGRICULTURE. NAURU AND OCEAN ISLANDS ACCOUNT. Revenue Account foe the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. dTo Interest on debentures .. .. .. 25,525 16 7 By Annual payment from British Phosphate ComAdministration charges .. .. .. 500 0 0 mission .. .. .. .. 35,848 11 2 Audit charges .. .. .. . . 5 0 0 Interest on investment .. .. .. +62 4 1 Balance (to Appropriation Account) .. 10,27!) 18 8 £36,310 15 3 £36,310 15 3 Appropriation Account for the Year ended 31st March, 1930. Dr. £ s. d. Or. £ s. d. To Sinking Fund Reserve Account .. .. 10,322 14 7 ; By Balance, Ist April, 1929 .. .. .. 15,980 1 10 Balance, 31st March, 1930 .. .. 15,937 511 | Revenue Account .. .. .. 10,279 18 8 £26,260 0 6 I £26,260 0 6 Balance-sheet as at 31st March, 1930. Liabilities. Assets. Five-per-cent. loan raised under £ s. d. £ s. d. Share (16 per cent.), Nauru and Ocean Islands £ s. d. section 15 of the Finance phosphate rights (at cost) .. .. .. 565,040 0 0 Act, 1920 .. .. 600.000 0 0 Proportion of annual payment from British Less debentures redeemed 98,000 0 0 Phosphate Commission and other interest 502,000 0 0 accrued but not due .. .. .. 27,015 13 3 Interest accrued .. .. .. .. 8,252 1 1 Investments — £ s. d. Reserve Account .. .. .. .. 63,040 0 0 Nauru and Ocean Islands Sinking Fund Reserve Account .. .. 6,310 7 7 Account .. .. .. 3,050 0 0 Appropriation Account .. .. .. 15,937 511 Nauru and Ocean Islands Sinking Fund Account .. 300 0 0 3,350 0 0 Cash—• Nauru and Ocean Islands Account .. .. .. 121 17 4 Nauru and Ocean Islands Sinking Fund Account .. 12 4 0 134 1 4 £595,539 14 7 £595,539 14 7 Note. —The British Phosphate Commission's accounts for the year ended 30th June, 1929, are not yet available for publication. L. C. Scott, A.R.A.N.Z., Acting Accountant, Department of Agriculture. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. The following comment is appended : New Zealand's share of profits earned by the Commission has been used for capital developments, but is not included in the accounts. —G. F. C. Campbell, Controller and Auditor-General.

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NAVAL DEFENCE. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. d. To Salaries, wages, and overtime .. .. 221,055 8 8 By Purchases of discharge of New Zealand ratings 306 0 0 Clothing, victualling, &c. .. .. .. 31,720 2 9 ' Rents from buildings .. .. .. 59 12 6 Kit-upkeep and leave allowance .. 12,665 8 7 Balance carried down .. .. .. 404,880 11 0 Medical services .. .. .. .. 1,736 13 1 Repairs to H.M. ships and Calliope Dock .. 22,062 7 1 Oiler " Nucula" .. .. .. .. 9,555 14 4 Lighting and heating .. .. .. 1,725 4 0 Stores, naval .. .. .. .. 8,515 0 7 Maintenance of torpedo reserves and targets .. 254 13 10 Coal and oil fuel .. .. .. .. 19,720 14 2 Work on Naval Base .. .. .. 1,363 8 5 Reserves, various .. .. .. .. 9,759 15 4 I Advertising .. .. . . ~ 472 0 2 Freight .. .. .. .. .. 5,759 1 3 Passages .. .. .. .. 13,462 10 11 Printing and stationery .. .. .. 500 9 0 Training in England .. .. .. 2,925 4 5 £ s. d. Deferred pay .. .. 34,615 11 3 Less forfeited .. .. 461 6 5 34,154 4 10 Panama Canal dues .. .. .. 570 12 4 National health insurance .. .. .. 399 14 11 Widows' pensions .. .. .. 595 4 11 Miscellaneous .. .. .. .. 1,765 19 4 Rental of office .. .. .. .. 315 0 0 Unauthorized expenditure .. .. 10 9 2 Depreciation .. .. .. .. 4,181 1 5 £405,246 3 6 £405,246 3 6 £ s. d. £ s. d. To Balance brought down .. .. .. 404,880 11 0 By Recoveries from previous years .. .. 30 0 0 Interest on capital .. .. .. 9,153 13 8 Balance .. .. .. .. 539,004 4 8 Contribution to Singapore Base .. .. 125,000 0 0 £539,034 4 8 | £539,034 4 8 Note.—The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value assessed by Public Works Department; (i>) interest on capita] at 41 per cent, as at Ist April, 1929. Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Capital Account, Ist April, 1929.. .. 203,415 3 1 Land at Devonport .. .. .. .. 26,693 12 0 Sundry creditors — £ s. d. Buildings .. .. .. .. .. 53,714 0 0 Departmental .. .. 299 7 5 Plant and fittings .. .. .. 38,054 10 1 Other .. .. 13,088 19 2 Stores accounts — £ s. d. 13,388 6 7 Clothing and victualling .. 11,715 0 0 Depreciation Reserve Account .. .. 9,399 12 9 Naval and armament .. 103,629 2 10 Amounts held on deposit— Coal and oil fuel .. .. 13,172 0 0 Postal orders .. .. 331 9 6 128,516 2 10 Remittances .. .. 5,355 7 4 Stationery .. .. .. .. 17 15 7 Deferred pay .. .. 50,752 0 0 Stamps on hand .. .. .. 7 4 5 56,438 16 10 Sundry debtors—Departmental .. .. 57 7 2 Writings-off, Suspense Account .. .. 1,834 9 5 Assets in Suspense .. .. .. 1,834 9 5 Treasury Adjustment Account .. .. 559,861 14 4 Deposits Accounts— £ s. d. Postal orders .. .. 331 9 6 Remittances .. .. 5,355 7 4 Deferred pay .. .. 50,752 0 0 56,438 16 10 Excess of expenditure over income .. 539,004 4 8 £844,338 3 0 £844,338 3 0 V. Webster, 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 notes. —J. H. Fowler, Deputy Controller and Auditor-General.

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PENSIONS DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. Income. To Pensions— £ s. d. £ s. d. By Credits from national-endowment residue for £ s. d. War Pensions Act, 1915 .. 1,202.452 5 0 old-age pensions .. .. .. 40,502 9 9 Pensions Act, 1926 .. 1,496,921 19 7 Credits from sundry outstanding pensions, Epidemic (vote) pensions 7,380 0 5 1928-29 .. .. .. .. 2,375 7 1 Special annuities .. 4,804 1 11 Credits from gold duty (Miner's Phthisis Act, Family Allowances Act, 1915) .. .. .. .. 2,477 12 7 1926 .. .. 60,041 16 11 Commission for paying Imperial pensions .. 2,535 16 11 Public Service Superannua- Credits from Post and. Telegraph .Department tion Act, 1927, sec- for pensions paid to retired officers .. 234 14 0 tion 62 .. .. 776 18 11 Credits from Canadian Government on acDefence Act, 1909 .. 2,630 13 3 count of payments made .. .. 136 9 9 Civil Service Act, 1908 .. 10,933 13 1 Credits from Commonwealth Government on Judicature Act, 1908 .. 3,333 6 8 account of payments made .. .. 25,815 12 3 Reserves and other Lands Credits from Imperial Government on account Disposal and Public of payments made .. .. .. 191,813 7 2 Bodies' Empowering Credits from Union Government of South Act, 1916 .. .. 78 0 0 Africa on account of payments made .. 115 1 4 Finance Act, 1923 .. 150 0 0 Excess of expenditure over income ..2>906,902 13 7 Finance Act, 1924 .. 200 0 0 'Finance Act, 1926 .. 1,088 1 11 Annuities charged to unauthorized .. .. 238 9 0 | 2,791,029 6 8 Administration charges— Advertising .. .. 915 3 Appeal Board expenses .. 4,377 8 5 Cartage .. .. 5 19 6 Sundry expenses .. 17 4 Translation fees .. 9 19 6 Depreciation .. .. 498 18 5 Exchange and commission 177 1 4 Fees for certificate of age 132 12 10 Fuel and light .. .. 123 7 I Medical fees .. .. 6.717 4 7 Office-cleaning .. .. 5 2 6 Office fittings written off.. 12 6 11 Office mechanical appliances written off .. 13 6 3 Overtime .. .. 75 8 11 Postages and telegrams .. 2,692 18 2 Post-office services .. 15,476 3 6 Printing and stationery .. 2,131 5 0 Rent of offices .. .. 3,988 15 11 Repairs to office equipment .. .. 85 10 9 Salaries .. .. 40,673 0 6 Telephones .. .. 271145 Transfer and removal expenses .. .. 99 19 0 Travelling-expenses .. 3,040 6 3 80,619 12 4 Adjustment, " Imperial pensions" vote .. 16 2 9 Clothing-allowances to amputees .. .. 247 4 2 Expenses of Soldiers' Economic Commission 553 5 11 Grants to recipients of New Zealand Cross .. 20 0 0 ; Grant to G. C. Fache .. .. .. 475 0 0 Grant to A. G. McCullock .. .. 20 5 0 Grant to T. G. Waitt .. .. .. 150 0 0 Loading of life insurance premiums .. 210 0 6 Medical treatment of returned soldiers .. 79,586 910 Medical treatment of South African War veterans .. . . . . .. 54 12 7 Medical treatment of Defence and Naval Forces .. .. .. .. 45 9 4 Pensions to retired Postal officers .. .. 234 14 0 Railway concessions to disabled soldiers .. 1,766 10 10 Payments on account of other Governments — £ s. d. Canadian Government .. 136 9 9 Commonwealth of Australia .. .. .. 25,815 12 3 Imperial Government .. 191,813 7 2 Union of South Africa . . 115 1 4 217,880 10 6 £3,172,909 4 5 £3,172,909 4 5 £ s. d. £ s. d. To Balance brought down .. .. ..2,906,902 13 7 By Balance after charging interest .. ..2,907,158 4 8 Interest on capital .. .. .. 255 ] I 1 £2,907,158 4 8 £2,907,158 4 8 Note.—lncluded in above expenses are items representing interest on capital, £255 lis. Id., and rental assessed by Public Works Department, £2,054, which do not appear in annual appropriations. Percentage of cost of administration to total expenditure : 2-54.

71

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PENSIONS DEPARTMENT —continued. Balance-sheet as at 31st Maech, 1930. Liabilities. Assets. £ s. d. £ s. d. £ s. d. Capital .. .. .. .. 5,678 18 9 Furniture and fittings .. .. 4,638 15 9 Creditors— Mechanical office appliances .. 1,097 14 3 Departmental .. .. .. .. 3,375 15 2 Permanent fittings, Auckland office 411 15 11 Sundry.. .. .. .. .. 5,841 3 6 6,148 5 11 Pensions due but unpaid .. .. .. 37,027 15 3 Medical stores on hand .. .. .. 882 13 6 Tensions paid but not cleared .. . 877 6 9 Stationery on hand .. .. .. 681 2 4 Rent due but unpaid .. .. .. 8 7 6 Stamps on hand .. .. .. .. 88 8 7 Reserve for depreciation .. .. .. 2,931 511 Pensions prepaid .. .. .. .. 192,949 11 3 Deposits Account — Miscellaneous —J. Petrie Accounts prepaid .. .. . . .. 86 1 1 (Canadian Government) .. .. 14 18 0 Rent prepaid .. .. .. .. 1206 Advances to other Governments Cash Account 14,215 15 6 Deposits Account —Miscellaneous cash (Canadian Imperial Pensions not cleared .. .. 13,890 110 Government) .. .. .. .. 14. 18 0 Treasury Adjustment Account .. .. 3,093,428 711 Sundry debtors-- £ s. d. Departmental .. .. 40,551 16 0 Advances on account of other Governments — Canadian Government .. 136 9 9 Commonwealth Government 13,977 0 8 Union of South Africa .. 117 9 0 Imperial Government .. 14,485 14 10 69,268 10 3 Excess of expenditure over income .. .. 2,907,158 4 8 £3,177,289 16 1 £3,177,289 16 1 J. H. Boyes, Commissioner of Pensions. I hereby certify that the Income and Expenditure Account and. Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —J. 11. Fowlee, Deputy Controller and Auditor-General. POLICE DEPAKTMENT. Income and Expendituee Account foe the Yeae ended 31st Maech, 1930. Expenditure. I Income. To Administrative charges— £ s. d. £ s. d. I £ s. d. £ s. d. Salaries .. .. .. 364,769 9 2 By Subsidies from local bodies .. 2,277 2 0 Rent .. .. .. 3,653 13 6 License fees, Arms Act .. 2,081 4 0 Office expenses .. .. 817 8 2 I Sale of confiscated firearms .. 36 18 3 Printing and stationery .. 4,426 10 0 Sale of confiscated liquor .. 55 19 5 Postage and telegrams .. 4,491 3 6 Payment for special police Telephones .. .. 5,923 311 services .. .. .. 891 5 8 House allowances.. .. 24,003 19 4 5,342 9 4 Transfer expenses .. 3,485 15 4 Excess of expenditure over income .. .. 502,892 210 Travelling-expenses .. 14,327 16 0 425,898 18 11 Other charges — Upkeep of bicycles, horses, and motor-vehicles .. 9,408 2 6 Freight, cartage, &c. .. 114 14 0 Clothing, stores, &c. .. 8,484 8 0 Fuel,light, water, scavenging 4,654 5 8 Police prosecutions .. 1,164 5 6 Prisoners' rations .. 862 17 1 Maintenance and repairs to buildings, &c. .. .. 11,236 6 8 Rewards .. .. 92 12 10 Medical expenses .. .. 215 17 6 Police examinations .. 142 18 0 Expenses of Commission of inquiry .. .. 657 10 2 Sundry expenses .. .. 2 10 0 37,036 7 11 Depreciation on—Buildings .. .. 11,135 10 8 Motor-vehicles .. .. 434 8 5 Furniture and fittings .. 773 11 9 Automatic pistols .. 636 6 0 Horses .. .. .. 30 0 0 Stores and equipment .. 747 10 7 Mechanical office appliances 79 15 7 13,837 3 0 Loss on buildings sold, &c. .. 65 8 0 Loss on stores sold, &c. .. 33 13 5 — 99 1 5 Interest on capital .. .. .. 31,363 0 11 £508,234 12 2 £508,234 12 2 I 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. 1 I FT. IV].

72

POLICE DEPARTMENT—continued. Balance-sheet as at 31st March, 1930. Liabilities. Assets. Capital — £ s. d. £ s. d. Land —- £ s. d. £ s. d. Liability to Treasury—• Gross value at Ist April, 1929 .. 221,542 11 6 Public Works Fund, 31st Additions .. .. .. 3,71400 March, 1930 .. .. 653,446 11 11 Consolidated Fund, Ist April, 225,256 11 6 1929 .. .. .. 52,575 9 3 Value of land sold, &c. .. 913 011 706,022 1 2 224,343 10 7 Treasury Adjustment Account .. .. 401,227 14 9 Buildings— Creditors — Gross value at Ist April, 1929.. 423,844 17 8 Departmental .. .. 454 0 1 Additions .. .. .. 9,726 9 8 Sundry .. .. .. 1,486 0 1 1,940 0 2 j 433,571 7 4 Depreciation Reserve .. .. .. 105,108 9 5! £ s. d. Writings-off, Suspense Account —Value of con- Sale of buildings .. 97 0 0 fiscated liquor stolen .. .. .. 14 5 0 Depreciation provided on buildings sold, &c. . . 890 0 5 Loss on sale of buildings .. .. 970 16 0 Reduction in valuation of buildings.. 398 18 9 2,356 15 2 431,214 12 2 Writings-off, Suspense Account — Loss on sales of buildings .. 100 18 0 431,113 14 2 Stores and equipment — Value at Ist April, 1929 . . 27,491 16 9 Additions .. .. .. 3,856 17 9 £ s. d. 31,348 14 6 Sales .. .. 178 11 2 Free issues .. 2,828 17 0 Worn out, &c. .. 366 19 6 3,374 7 8 27,974 6 10 Writings-off, Suspense Account— Loss on sales, &c. .. .. 45 16 0 27,928 10 10 | Mechanical office appliances— Value at 31st March, 1929 .. 806 1 9 Worn out, &c. .. .. 9 10 4 796 11 5 Writings-ofi, Suspense Account— Loss on sales, &c. .. 8 6 0 788 5 5 Motor-vehicles, Account — Gross value, Ist April, 1929 .. 5,479 910 Additions .. .. .. 1,392 18 4 6,872 8 2 Value of vehicles sold .. 300 4 9 6,572 3 5 Horses —Value at 31st March, 1930 .. .. 274 0 0 Office furniture— Value at Ist April, 1929 .. 10,314 10 4 Additions .. .. .. 336 6 3 10,650 16 7 Worn out-, &c. .. .. 18 6 4 10,632 10 3 Automatic pistols—Value at 31st March, 1930 .. 8,483 19 7 Official stamps oh hand .. .. .. 1,07562 Debtors — Departmental .. .. 1 16 9 Sundry .. .. .. 206 10 6 208 7 3 Excess of expenditure over income .. .. 502,892 2 10 £1,214,312 10 6 £1,214,312 10 6 The proportion of police to population was 1 to 1,298, and the cost per inhabitant for the year 1929-30 (exclusive of expenditure on the erection and maintenance of buildings, interest, and depreciation charges) was 65." Id. R. F. Madden, Secretary, Police Department. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note.—J. H. Fowler, Deputy Controller and Audit or-General.

73

B. —1 IPT. IVI.

POST AND TELEGRAPH DEPARTMENT. POSTAL BRANCH. Profit and Loss Account fob the Year ended 31st March, 1930. Dr. £ s. d. I Cr. £ s. d. To Working-expenses .. .. .. 1,321,015 7 5 By Postages .. .. .. .. 1,174,677 1 5 Depreciation (6) .. .. .. 27,798 12 9 ' Rents received .. .. .. 8,772 19 10 Profit before charging interest on capital Private box and bag rents .. .. 31,285 14 5 carried down .. .. .. 52,419 16 5 Rural delivery fees .. .. .. 17,865 511 Money-order and postal-note commission .. 52,749 10 3 Miscellaneous revenue .. .. .. 115,883 4 9 £1,401.233 16 7 £1,401,233 16 7 £ s. d. £ s. d. To Interest on capital (a) .. .. .. 56,886 5 3 By Profit brought down .. .. .. 52,419 16 5 Loss on year's working transferred to General Profit and Loss Account.. .. .. 4,466 8 10 £56,886 5 3 £56,886 5 3 TELEGRAPH BRANCH. Profit and Loss Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Working-expenses (c) .. .. .. 502,028 12 7 By Revenue .. .. .. .. 389,274 12 6 Depreciation (6) .. .. .. 36,786 9 3 Miscellaneous .. .. .. .. 43,739 8 5 Rent received .. .. . . . . 1,128 7 4 Loss before charging interest on capital carried down .. .. .. .. 104,672 13 7 £538,815 1 10 £538,815 1 10 £ s. d. £ s. d. To Loss brought down .. .. .. 104,672 13 7 By Loss on year's working transferred to General Interest on capital (a) .. .. .. 29,310 13 2 Profit and Loss Account .. .. 133,983 6 9 £133,983 6 9 £133,983 6 9 TOLL BRANCH. Profit and Loss Account for the Year ended 31st March, 1930. Dt £ s d | Cv £ s cl To Working-expenses (c) .. .. .. 196,548 I 6 By Revenue .. .. .. .. 482,570 17 2 Depreciation (ft) .. .. .. 88,627 12 9 Rents received .. .. .. .. 2,599 13 2 Profit before charging interest on capital Miscellaneous .. .. .. .. 7,555 13 10 carried down .. .. .. .. 207,550 9 11 £492,726 4 2 £492,726 4 2 £ s. d. £ s. d. To Interest on capital (a) .. .. .. 70,616 II 8 By Profit brought down .. .. .. 207,550 911 Profit on year's working transferred to General Profit and Loss Account .. 136,933 18 3 £207,550 9 11 £207,550 9 11 TELEPHONE BRANCH. Profit and Loss Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Working-expenses (c) .. .. .. 468,839 1 7 By Telephone revenue .. .. .. 1,185,240 13 3 Depreciation (b) .. .. .. 444,722 13 1 Rents received .. .. .. 3,317 19 4 Profit before charging interest on capital Miscellaneous .. .. .. .. 26,948 11 5 carried down .. .. .. 301,945 9 4 £1,215,507 4 0 £1,215,507 4 0 £ s. d. £ s. d. To Interest on capital (a) .. .. .. 28-5,901 6 4 By Profit brought down .. .. .. 301,945 9 4 Profit on year's working transferred to General Profit and Loss Account .. 16,044 3 0 £301,945 9 4 £301,945 9 4 I — —==*

B.—l [PT. IV],

74

POST AND TELEGRAPH DEPARTMENT —continued. WIRELESS BRANCH. Profit and Loss Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Working-expenses .. .. .. 8,521 7 5 By Revenue on wireless traffic .. .. 9,728 18 9 Depreciation (6) .. .. .. .. 3,629 7 8 Loss before charging interest on capital carried down .. .. .. .. 2,421 16 4 £12,150 15 1 £12,150 15 1 £ s. d. £ s. d. To Loss brought down .. .. .. 2,421 16 4 By Loss on year's working transferred to General Interest on capital (a) .. .. .. 3,011 611 Profit and Loss Account.. .. .. 5,433 3 3 £5,433 3 3 £5,433 3 3 SERVICE GARAGE. Profit and Loss Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Working-expenses .. .. .. 59,898 11 7 By Revenue .. .. .. .. 83,934 10 1 Depreciation (6) .. .. .. .. 11,634 210 Profit before charging interest carried down.. 12,401 15 8 £83,934 10 1 £83,934 10 1 £ s. d. £ s. d. To Interest on capital (a) .. .. .. 4,802 0 9 By Profit brought down .. .. .. 12,401 15 8 Profit on year's working transferred to General Profit and Loss Account.. .. .. 7,599 14 11 £12,401 15 8 £12,401 15 8 GENERAL PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31st MARCH, 1930. Dr. £ s. d. Cr. £ s. d. To Postal Branch loss .. .. .. 4,466 810 By Telephone Branch profit .. .. .. 16,044 3 0 Telegraph Branch loss .. .. .. 133,983 6 9 Toll Branch profit .. .. .. 136,933 18 3 Wireless Branch loss .. .. .. 5,433 3 3 Garages .. .. .. .. 7,599 14 11 Net profit .. .. .. .. 16,694 17 4 £160,577 16 2 I £160,577 16 2 GENERAL PROFIT AND LOSS APPROPRIATION ACCOUNT, 1929-30. Dr. £ s. d. Cr. £ s. d. To Balance .. .. .. .. 45,276 17 7 By Balance forward .. .. .. .. 28,582 0 3 General Profit and Loss Account .. .. 16,694 17 4 £45,276 17 7 £45,276 17 7

POST AND TELEGRAPH DEPARTMENT—continued. Balance-sheet as at 31st March, 1930. Receipts and Expenditure on Capital Account.

15. I [Ft. IVI.

General Balance-sheet. Liabilities. | Assets. £ s. d. Sundry creditors— £ s. d. £ s d. Capital Account balance .. .. .. .. .. .. .. 1,527,911 6 8 Money-order payees for unpaid money-orders .. .. 84,596 16 4 Stock at stores, District Telegraph Engineers and workshops, and in transit .. 517,803 4 5 Other administrations, on money - order, postal, and cable Sundry debtors— £ s. d. accounts .. .. .. .. .. .. 219,879 15 4 Other administrations, on money-order account .. .. 15,765 4 5 Postal-note payees, for unpaid postal notes .. .. 77,156 16 6 Government Departments .. .. .. .. 70,361 19 6 Sundry other creditors .. .. .. .. .. 373,698 0 11 Sundry other debtors .. .. .. .. .. 52,709 1 3 Other Government Departments .. .. .. .. 219,092 3 3 138,836 5 2 974,423 12 4 War Loan Certificate Account—Assets written off Reserve Account .. .. .. .. .. .. 8,838 1 2 Investments held in Government loans .. .. .. .. .. 56,700 0 0 War Loan Certificate Account .. .. .. .. .. .. 65,918 0 5 Post Office Investment Certificate AccountPost Office Investment Certificate Account .. .. .. .. .. 1,658,449 16 4 Investments held in Government loans .. .. .. .. .. 1,633,150 0 0 Money-order Settlement Account .. .. .. .. .. .. 4,108 0 2 £ s. d. Imperial stamps and postal orders .. .. .. .. .. .. *331 9 6 Postmasters' balances .. .. .. .. .. 1,409,259 9 2 Postmasters For advance to Postmasters o£ stamps, postal notes, British postal Less Savings-bank funds held in balances .. .. .. 149,167 7 4 orders, Post Office investment certificates, and other documents of value, including stocks held in the General Post Office .. .. .. .. 1,402,224 6 5 1,260,092 1 10 Depreciation Reserve (including maintenance and renewals, equalization reserve, Head Office Account, including cash in bank .. .. .. 620,010 1 9 telegraph, toll, and telephone systems) .. .. .. .. .. 2,941,590 13 11 1,880,102 3 7 Fire Insurance Reserve .. .. .. .. .. .. .. 15,000 0 0 Assets written off Suspense Account .. .. .. .. .. 8,838 1 2 Profit and Loss Appropriation Account .. .. .. .. .. 45,276 17 7 Post Office investments under section 100 of the Post and Telegraph Act, 1928 .. 1,215,410 0 0 Investment (Radio Broadcasting Co. of N.Z., Ltd.) .. .. .. .. 15,000 0 0 Interest accrued on investments .. .. .. .. .. .. 12,819 8 10 Loan-conversion Expenses Account .. .. .. .. .. .. 109,590 8 0 £7,116,160 17 10 £7,116,160 17 10 Notes.—(a) Interest at £4 6s. per cent, on capital as at 1st April, 1929, and £2 3s. per cent, on accretions for the year, (b) Depreciation has been allowed for on balance of assets as at 1st April. 1929, the total charge being carried to Depreciation Reserve, (c) Maintenance equalized by transfer through Equalization Reserve. A. Marshall, A.I.A.N.Z., Controller of Accounts. G. McNamara, Secretary, General Post Office. I hereby certify that the Profit and Loss Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes.— G. F. C. Campbell, Controller and Auditor-General.

75

Tf r As at 31st March, Amount debited As at 3lst March, r ! Capital as at 1st Amount received Capital as at 31st 1929. during Year. 1930. I April, 1929. I Year 1929-30. | March, 1930. To Expenditure on — £ s. d. £ s. d. £ s. d. Bv Receipts — £ s. d. £ s. d. £ s. d. Telegraph and toll systems, including 2,155,200 19 10 113,533 16 6 2,268,734 16 4 " Public Works Fund .. .. 10,845,372 13 10 776,238 17 0 11,621,611 10 10 works in progress Telephone-exchange systems, includ- 7,409,928 10 10 488,168 0 3 7,898,096 11 1 ing works in progress Wireless systems .. .. .. 53,638 2 6 7,955 4 11 61,593 7 5 Buildings and sites .. .. 2,354,885 14 8 118,779 3 5 2,473,664 18 1 Plant and workshops .. .. 23,812 7 3 3,923 8 3 27,735 15 6 Motor-garages, &e. .. .. 225,609 11 7 14,117 12 10 239,727 4 5 [ Furniture and fittings .. .. 170,035 9 7 9,934 15 1 179,970 4 8 10,845,372 13 10 '776,238 17 0 11,621,611 10 10 Balance carried to General Balance- .. .. 1,527,911 6 8 sheet I 12,393,110 16 3 756,412 1 3 13,149,522 17 6 1 13,149,522 17 6 .. . i

B.—l HPT. IVI

76

POST AND TELEGRAPH DEPARTMENT SAVINGS-BANK BRANCH. Profit and Loss Account foe the Year ended 31st March, 1930. Dr. £ s. d. Or. £ s. d. £ s. d. To Interest credited to depositors'accounts .. 1,806,414 0 1 By Interest received .. 1,979,008 3 4 Management expenses .. .. .. 119,314 18 1 Plus interest accrued to Balance carried to Appropriation Account 79,136 17 8 31st March, 1930 .. 581,505 110 2,560,513 5 2 Less interest accrued on 31st March, 1929 .. 558,698 14 2 2,001,814 1) 0 Sundry receipts .. .. .. 3,051 4 10 £2,004,865 15 10 £2,004,865 J5 10 Appropriation Account. Dr £ s. d. Cr. £ s. d. To Savings-bank profits paid to Consolidated Fund 85,000 0 0 By Balance brought forward .. .. .. 41,657 1 1 Balance carried forward .. .. .. 35,793 18 9 Profit and Loss Account .. .. .. 79,136 17 8 £120,793 18 9 £120,793 18 9 BALANCE-SHEET OP THE NEW ZEALAND POST OFFICE SAVINGS-BANK AS AT THE 31st MARCH, 1930. Liabilities. £ s. d. A ssets. £ s. d. Balance at credit of depositors'accounts .. 49,436,49! 8 7 Cash on hand and at bank .. .. 149,167 7 4 Letters of Credit and other liabilities .. 36,229 2 5 Investments .. .. .. .. 49,777,842 0 7 Reserve Fund .. .. .. .. 1,000,000 0 0 Interest accrued on investment s .. .. 581,505 110 Profit and Loss Appropriation Account .. 35,793 18 9 £50,508,514 9 9 £50,508,514 9 9 A. Marshall, A.1.A.N.Z., Controller of Accounts. G. McNamara, Secretary, General Post Office. 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. PRIME MINISTER'S DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 2,675 0 0 By Sundry revenue .. .. .. .. 2 0 0 League of Nations .. .. .. 10,962 9 11 Balance carried down .. .. .. 14,838 12 10 Rent .. .. .. .. .. 712 0 0 Printing and stationery .. .. .. 131 1 7 Depreciation .. .. .. . . 212 2 10 Sundries .. .. .. .. 147 18 6 £14,840 12 10 £14,840 12 10 £ s. d. £ s. d. To Balance carried down .. .. .. 14,838 12 10 By Balance carried to Balance-sheet .. .. 14,974 15 2 Interest on capital .. .. .. 136 2 4 £14,974 15 2 £14,974 15 2 Balance-sheet as at 31st March. 1930. Liabilities. Assets. £ s. d. £ s. d. Fixed capital at Ist April, 1929 .. .. 3,024 16 3 Furniture and fittings .. .. .. 2,287 0 0 Creditors — £ s. d. Mechanical appliances .. .. .. 134 10 0 Departmental .. .. 118 0 Library .. .. .. .. .. 711 5 0 Sundry .. .. .. .. 33 11 0 Excess of expenditure over income .. .. 14,974 15 2 35 9 0 Depreciation Reserve .. .. . . 414 5 6 Treasury Adjustment Account .. .. 14,632 19 5 £18,107 10 2 £18,107 10 2 F. I). Thomson, Permanent Head. F. B. Dwyer, A.R.A.N.Z., Accountant. Note. —The following charges are included for which the Department possesses no parliamentary appropriation: (a) Rental assessed by Public Works Department; (b) interest at 4J per cent, on capital as at Ist April, 1929 ; (c) the amounts include transfer of assets from other Departments for which no parliamentary authority is provided. 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.

B. —1 [PT. IV].

77

PRINTING AND STATIONERY DEPARTMENT. Trading Account for the Year ended 31st March, 1930. Dr. j Cr. To Paper and materials — £ s. d. £ s. d. jßy Sales — £ s. d. Stock at beginning .. 25,221 9 6 Manufacturing .. .. .. 200,105 6 7 Add purchases .. .. 45,493 11 10 1 Less work in progress, 31st March, 1929 .. 15,249 14 6 70,715 1 4 184,855 12 1 Les3 stock on hand, 31st Add work in progress, 31st March, 1930 .. 17,720 17 1 March, 1930 .. .. 23,823 12 0 ! 40,891 9 4 ; 202,576 9 2 Stationery and publications— Stationery and publications ~ .. 42,455 1 7 Stock at beginning .. 15,532 0 5 Typewriters .. .. .. .. 3,325 11 9 Add purchases .. .. 29,681 16 3 248,357 2 6 45,213 16 8 Discounts received .. .. .. 252 4 3 Less stock on hand, 31st March, 1930 .. .. 13,961 19 4 31,251 17 4 Typewriters— Stock at beginning .. 645 15 0 Add purchases .. .. 2,524 0 5 3,169 15 5 Less stock on hand, 31st March, 1930 .. .. 128 8 6 3,041 6 11 Wages (productive) .. 85,367 5 8 Wages (establishment) .. 28,407 19 4 Wages (Stationery Office) .. 6,338 12 0 Freight (inward) .. .. 6,364 19 8 Lighting (proportion) .. 555 5 6 Power .. .. .. 1,007 13 9 Fuel .. .. .. 751 9 0 Water .. .. .. 179 12 0 128,972 16 11 ! Balance transferred to Profit and Loss Account 38,451 16 3 £248,609 6 9 j . £248,609 6 9 Profit and Loss Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Office salaries .. .. .. .. 6,577 5 7 By Balance transferred from Trading Account .. 38,451 16 3 Repairs and alterations to buildings and plant 779 12 9 Storage and handling stationery, &c., for other Postages and telegrams .. .. .. 1,483 19 6 Government Departments .. .. 613 9 2 Freight (outward) .. .. .. 2,048 19 9 Commission on sales of publications.. .. 2,700 11 4 Insurance .. .. .. .. 166 3 6 Rents receivable .. .. .. .. 361 0 0 Exchange .. .. .. .. 9 18 7 Interest receivable .. .. .. 33 15 0 Discounts allowed .. .. .. 92 4 9 Telephones (rental) .. .. .. 124 12 6 Medical services .. .. .. .. 151 3 7 Lighting (proportion) .. .. .. 40 0 0 Proportion of rent. &c., High Commissioner's Office .. .. .. .. . . 360 0 0 Office expenses .. .. .. .. 484 17 2 Sundry trade expenses .. .. .. 434 10 8 Audit fee .. .. .. .. 100 0 0 Wages —Charwomen, watchmen, &c. .. 2,109 6 6 Interest on capital .. .. .. 10,204 17 8 Depreciation .. .. .. .. 8, 982 6 8 Loss on disposal of machinery, &c. .. .. 109 4 9 Grants in lieu of leave of absence .. .. 289 8 11 Balance carried down .. .. .. 7,611 18 11 £42,160 11 9 i £42,160 11 9 Note. —Interest at the rate of 4A per cent, has been charged on capital for which the Department has no parliamentary appropriation.

B.—l [PT. IV],

78

PRINTING AND STATIONERY DEPARTMENT—continued. Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Capital Account— £ s. d. Land .. .. .. .. .. 60,600 0 0 Public Works Fund .. 108,214 311 Buildings .. .. .. .. .. 47,614 311 Consolidated Fund .. 118,642 13 6 Plant and machinery — £ s. d. 226,856 17 5 Composing plant .. 898 18 9 Creditors — Monotype plant .. ..11,216 5 0 Departmental .. .. 2,326 16 9 Addressograph plant .. 659 15 0 Sundry .. .. .. 3,185 10 3 Printing plant .. .. 26,433 5 11 5,512 7 0 Binding plant .. .. 12,079 3 6 Wages accrued .. .. .. .. 3,037 13 7 Litho plant .. .. 3,161 4 1 Bad Debts Reserve .. .. .. .. 197 8 8 Photo plant .. .. 1,740 11 4 Depreciation Reserve .. .. .. 42,395 0 6 Stereotype pla,nt .. .. 1,739 14 6 Writing-off Suspense Account .. .. 125 1 11 Engine-room plant .. .. 1,528 2 9 Balance, Profit and Loss Account .. .. 7,611 18 11 Miscellaneous plant .. .. 6,636 4 2 66,093 § 0 Furniture, fittings, and office equipment .. .. .. .. 2,274 13 6 Type .. .. .. .. 9,175 8 2 Accessories — Composing Branch .. .. 3,488 16 3 Monotype Branch .. .. 102 15 6 Addressograph Branch . . 48 0 0 Printing Branch .. .. 100 15 5 Binding Branch .. .. 763 12 2 Litho Branch .. .. 208 4 6 Photo Branch .. .. 60 13 9 Stereotype Branch .. .. 16 11 8 Engine-room .. .. 63 4 3 Paper-store .. .. 53 10 4 4,906 3 10 Debtors— Departmental .. .. 16,706 12 9 Sundry .. .. .. 2,361 17 9 19,068 10 6 Work in progress .. .. .. .. 17,720 17 1 Old stores for disposal .. .. .. 5 15 0 Stock on hand .. .. .. .. 37,913 19 10 Assets to be written off .. .. .. 125 111 Treasury Adjustment Account .. .. 20,238 9 3 £285,736 8 0 £285,736 8 0 Note. —Public Works Department administration expenses (£8) are included, for which the Department possesses no parliamentary appropriation. E. Y. Paul, A.R.A.N.Z., Accountant. I hereby certify that the Trading, and 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. —J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [PT. IYI.

PRISONS DEPARTMENT. Gross Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure.

79

! N „ w I | Pr , iT1J - i ■ I Minor Gaols — ■—- Total. Addington. ! Auckland. Hautu. ! Invercargill. 1 Napier. P1 "., j Paparua. Rangipo. Waikeria. Waikune. Wanganui. I Wellington. | Wi Tako. ! and Police jriyinoutn. | mM -" ! Gaols. I I ~T i I | "j i 1 j To Opening stocks* — £ s. d. £ s. d. £ s. d. ■ £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Loose tools .. .. .. 1,122 2 2 19 19 0 183 1 8 j 9 0 10 109 12 1 j 11 8 5 I 36 7 0 366 7 0 17 1 0 .. 128 19 9 20 11 4 17 16 0 85 15 11 71 11 11 44 10 3 Local stores .. .. .. 2,066 13 11 31 14 5 647 11 8 I 8 12 2 433 17 4 50 4 6 70 12 4 111 16 6 111 0 11 .. 179 1 0 96 10 11 22 3 5 | 213 10 5 89 17 9 0 0 7 3,188 16 1 51 13 5 830 13 4 17 13 0 543 9 5 61 12 11 j 106 19 4 478 3 6 128 1 11 .. 308 0 9 117 2 3 39 19 5 299 6 4 161 9 8 44 10 10 Sundry expenses — Salaries, allowances, and uniforms 55,819 8 4 696 9 7 13,977 10 9 : 717 5 6 9,532 10 7 796 8 11 1,997 8 9 5,624 11 1 1,642 11 5 462 8 3 5,064 14 0 2,285 15 5 1,346 10 3 8.295 2 5 2,051 10 2 1,328 11 3 Advertising, books, newspapers, &c. 201 15 6 7 15 8 30 7 10 3 11 2 60 12 1 2 2 6 3 14 5 22 19 2 6 7 0 4 17 7 16 14 11 5 5 5 7 5 8 19 13 4 7 16 9 2 12 0 Clothing and bedding. . .. 10,775 0 5 68 9 7 2,367 10 1 j 364 4 2 2,823 10 1 81 16 8 139 11 0 1,136 5 11 116 3 11 ! 298 1 6 1,379 2 8 874 1 8 86 6 11 565 8 1 402 15 3 71 12 11 Gratuities to prisoners on release 192 06 4 14 6 89 10 0 .. 6 17 6 476 596 14 17 0 216 .. 026 .. 2 18 0 46 86 1176 12 16 6 Wages to prisoners'dependants.. 9,845 4 11 .. 2,443 7 0 562 5 0 61 13 6 52 0 0 217 17 9 1,142 0 5 .. 463 17 6 1,036 14 2 1,805 2 8 59 7 0 921 14 1 1,079 5 10 Prisoners' industry earnings .. 6,506 12 11 56 9 1 1,659 4 1 ! 203 8 5 1,047 3 8 17 9 9 302 12 5 518 18 2 109 17 11 150 5 1 966 17 1 527 12 11 66 8 1 449 12 3 430 14 0 Fuel, light, power, water, and 7,189 14 0 193 1 2 2,680 13 11. 21 15 11 912 2 0 81 18 9 205 13 3 760 9 2 296 10 11 16 2 7 505 19 2 373 13 1 136 13 11 645 11 0 224 3 9 135 5 5 sanitary Hospital'maintenance and medi- 2,298 2 11 77 10 2 449 16 Hi 41 8 10 422 13 8 34 14 8 57 4 0 176 9 4 71 11 2 39 9 3 423 16 4 123 4 11 37 16 6 139 2 11 93 19 7 109 4 8 fines Postages, telegrams, telephones, 1,175 6 1 33 15 3 193 9 2 40 7 2 131 19 2 28 10 3 45 19 0 129 19 2 41 6 8 25 8 11 166 9 10 99 19 4 26 19 3 107 14 9 72 0 6 31 7 8 stationery Office requisites .. .. 24 16 10 .. 2 19 8 .. 3 19 5 126 046 .. .. 0 10 9 577 223 .. 665 239 General prison equipment . . 650 19 1 17 12 1 97 7 2 4 1 6 121 9 10 1 17 9 28 13 1 78 18 7 62 13 6 5 1 1 137 7 3 43 9 6 0 5 11 34 17 0 13 15 5 3 9 5 Rations .. .. .. 24,178 16 1 322 15 3 5,511 3 5 897 10 6 2.686 16 4 297 18 4 946 1 10 2,036 4 9 499 14 1 681 10 7 2,612 15 1 2,103 3 10 433 6 11 2,008 15 10 1,309 12 0 1,831 7 4 Tea and tobacco .. .. 2,309 5 5 12 14 0 583 7 7 96 9 3 224 1 0 31 13 6 89 5 11 237 7 8 4 6 10 79 10 3 304 5 6 283 9 3 50 6 3 194 10 7 107 0 4 10 17 6 Transport charges and travelling- 6,748 6 9 75 12 7 660 17 2 209 3 1 959 18 0 61 8 4 66 3 10 685 11 4 502 10 10 138 4 8 855 8 9 796 13 8 42 14 8 1.328 13 7 276 5 4 89 0 11 expenses Burial of prisoners .. .. 45 02 5 17 7 17 31 .. 7 10 0 .. .. .. .. .. .. 11 50 346 Maintenance of buildings and 3,359 6 8 524 14 3 186 2 10 13 7 4 486 1 9 54 7 4 86 0 11 594 3 9 166 5 7 81 15 4 871 7 3 122 9 10 39 6 0 40 12 2 26 13 1 65 19 3 grounds Sundry expenses .. .. 866 .. 240 .. 130 .. .. 110 200 .. 110 .. .. 0 17 6 131,328 3 1 2,097 10 9 30,952 14 8 3,174 17 10 19,490 1 7 1,547 16 9 4,192 0 2 13,159 16 6 3,524 1 4 ! 2,447 3 4 14,348 3 1 9,446 3 9 2,347 10 4 jl4,808 4 11 j 6,099 13 3 3,692 4 10 Prison labour on domestic work .. 19,958 5 4 294 0 0 4,023 11 8 436 18 0 3,455 0 0 434 6 6 828 13 3 2.179 15 0 438 8 8 207 15 0 2,824 6 6 1,348 10 0 569 1 0 2,029 15 9 460 1 6 428 2 6 Less wages and earnings already 16,351 17 10 5 6 9 1 4,102 11 1 765 13 5 1,108 1 7 2 69 9 9 520 1 0 2 1,660 18 7 109 1 7 11 614 2 7 2,003 11 3 2,332 15 7 125 1 5 1 : 1,373 o 4 1,509 19 10 charged 3,606 7 6 237 10 11 Cr. 78 19 5 Cr. 328 15 5 2,346 2 10 ; 364 16 9 308 3 1 | 518 16 5 328 10 9 O. 406 7 7 820 15 3 0.984 5 7 443 5 11 658 9 5 Cr. 1,049 18 4 428 2 6 Interest on capital .. .. 30,155 12 3 666 7 3 9,082 13 10 267 18 7 4,338 4 1 299 19 9 365 0 8 5,246 0 1 673 2 0 110 2 3 2.234 17 4 342 6 10 247 14 8 I 4,793 17 3 1,000 9 8 486 18 0 Depreciation on buildings, plant, 14,384 12 3 335 4 6 4,262 16 2 154 3 10 2,004 3 5 87 14 5 I 212 2 10 2,502 2 6 405 15 11 60 7 1 1,118 19 3 201 1 7 136 9 9 2,033 14 1 655 18 9 213 18 2 furniture, &c. Proportion of overhead burden .. 6,456 3 3 96 13 1 1,692 13 11 j 177 4 6 910 16 5 91 17 2 251 0 0 616 17 5 134 18 11 132 14 0 665 17 0 443 18 9 131 8 9 j 615 10 9 314 2 2 180 10 5 Total.. .. .. 189,119 14 5 3,484 19 11 46,742 12 6 i 3,463 2 4 29,632 17 9 2,453 17 9 |s,435 6 1 22,521 16 5 5,194 10. 10 | 2,343 19 1 19,496 12 8 9,566 7 7 3,346 8 10 [23,209 2 9 I 7,181 15 2 5,040 4 9 Clothing and bedding absorbed into sundry - expense analysis.

B.—l [Pt. IV],

PRISONS DEPARTMENT—continued. Gross Income and Expenditure Account for the Year ended 31st March, 1930—continued. Income.

80

i i ' j " I | ! I I I i New Point i Minor Gaols Total. Addington. Auckland. Hautu. Invercargill. i Napier. Plymouth Paparua. | jjalswell Rangipo. Waikeria. Waikune. Wanganui. Wellington. Wi Tako. and Police _1_ ' I I.'* /. I : : I * ' jg » ! I I ■ • ! , ! \ £ s. d. £. s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. j £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s d By Rents of buildings and deductions j 3,751 2 6 89 17 0 812 8 5 80 3 9 303 2 4 110 0 0 160 0 0 430 14 4 j 103 19 7 40 9 11 519 14 2 178 11 9 60 0 0 465 12 8 279 12 10 116 15 9 from salaries for use of houses and i quarters Miscellaneous credits Maintenance of prisoners recovered 432 17 6 3 15 0 156 3 6 .. 5 5 0 10 2 6 2 0 0 27 7 0 1 15 0 .. 122 10 0 .. 22 14 6 53 18 6 .. 27 6 6 Rations and stores supplied to 957 10 2 50 17 1 20 0 0 19 16 10 15 16 2 .. 0 1 10 236 8 7 94 8 7 .. 324 12 10 92 9 1 .. 102 19 2 staff Bread and stores supplied to other 659 19 1 .. .. 215 14 3 .. .. 150 2 9 97 11 9 14 1 3 .. .. 74 6 0 .. 108 3 1 institutions Sale of kitchen-refuse .. .. 18 0 0 .. 18 0 0 .. .. i .. .. .. .. .. i Boot-repairing and laundering for 87 13 9 .. .. .. .. .. • • 6 8 4 .. .. j 81 5 5 other Departments Boots repaired for other institutions 36 0 9 .. .. •• .. I .. •• 10 6 3 .. .. I .. .. .. 25 14 6 ! Recovery of expenses of producing 32 57 .. 194 3 17 6 .. j .. 686 3 19 4 .. 0 12 0 4 15 5 .. .. 11 36; prisoners in Court Cartage recoveries and transfers 2,642 19 7 .. ! 65 14 1 .. 234 5 9 i .. .. 479 2 6 .. .. 365 14 3 .. .. 1,498 3 0 Salary recoveries from other De- 1,248 15 4 .. j .. .. j 220 14 8 I .. .. 206 2 1 .. .. 76 7 6 .. .. 682 1 3 63 9 10 partments ; Services performed for other in- j 232 18 5 .. 15 0 0 .. 1 100 0 0 i 20 0 0 23 86 42 0 l .. 324 3 19 6 .. .. 25 80 stitutions and Government Departments ! Prison infirmary charges trans- 99 18 0 .. 99 18 0 .. .. ! ferred Sundry sales .. .. .. 102 4 11 . . 14 12 10 . . 13 5 4 16 0 0 .. 14 18 0 i .. .. .. .. 9 7 2 34 1 7 Floor-polish manufactured for 54 3 0 .. 54 3 0 j | .. general store 10,356 8 7 | 144 9 1 1,257 9 2 319 12 4 j 892 9 3 j 156 2 6 342 1 7 1,554 18 3 | 214 4 5 44 4 3 j 1,498 19 1 ! 345 6 10 92 1 8 3,007 5 3 j 343 2 8 2 3 Closing stocks — Loose tools .. .. . . 916 11 7 17 18 0 ' 161 3 7 11 1 0 23 7 3 I 13 11 8 34 3 3 338 17 1 , 10 16 5 .. 114 5 11 ] 14 1 1 12 7 0 56 16 9 69 14 7 ! 32 8 0 Stocks in local store .. .. 1,715 5 7 19 13 9 1 544 11 4 13 1 0 j 275 0 6 29 12 11 41 19 10 65 0 8 68 0 10 .. 278 7 8 96 4 6 11 13 10 199 16 4 68 6 5 j 3 16 0 2,631 17 2 37 11 9 705 14 11 24 2 0 298 7 9 I 43 4 7 76 3 1 403 17 9 j 84 17 3 .. 392 13 7 j 110 5 7 24 0 10 256 13 1 138 1 0 j 36 4 0 Gross cost of institutional upkeep 176,131 8 8 3,302 19 1 44.779 8 5 3,119 8 0 28,442 0 9 2,254 10 8 5,017 1 5 20,563 0 5 4,895 9 2 |2,299 14 10 17,605 0 0 j 9,110 15 2 3,230 6 4 19,945 4 5 6,700 11 6 4,865 18 6 for year, carried down Total income .. .. 189,119 14 5 3,484 19 11 ]46,742 12 6 |3,463 2 4 29,632 17 9 |s,458 17 9 5,435 6 1 22,521 16 5 5,194 10 10 {2,343 19 1 19,496 12 8 [ 9,566 7 7 3,346 8 10 23,209 2 9 7,181 15 2 js,046~4 9 Gross cost per prisoner per annum 123-55 154-77 | 119-81 79-72 141-42 ! 111-17 90-53 150-96 | 164-27 j 78-49 119-74 ] 92-94 111-31 146-75 96-60 j 122-07

B.—l [PT. IV].

PRISONS DEPARTMENT—continued. Net Income and Expenditure Account for the Year ended 31st March, 1930.

6—B. 1 [PT. IV].

81

■ Point ! Minor Gaols Totals. j Addington. Auckland. Hautu. Invercargill. I Napier. New Plymouth. Paparua. Hals well Rangipo. Waikeria. Waikune. Wanganui. Wellington. Wi Tako. and Police Gaols. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d.| £ s. d. £ s. d. £ s. d. £ s. d.i £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d« To Gross cost of institution upkeep, 176,131 8 8 3,302 19 1 44,779 8 5 3,119 8 0i 28,442 0 9 2,254 10 8 5,017 1 5 20,563 0 5 4,895 9 2 2,299 14 10 17,605 0 0 9,110 15 2 3,230 6 4 19,945 4 5 6,700 11 64,865 18 6 brought down Industry balances after charging labour and supervision (Dr., loss ; Cr., profit) — Block and tile making .. Cr. 21 13 0 .. .. .. .. .. .. Or. 21 13 0 Bootmaking and repairs .. Dr. 120 3 11 .. Cr. 206 1 1 .. Dr. 326 5 0.. Breadmaking. . .. .. Cr. 104 14 5 .. .. .. .. .. .. .. .. .. .. .. Cr. 104 14 5 Brickmaking and brickworks .. Dr. 1,106 19.. .. .. .. .. .. .. .. .. .. .. .. .. Dr. 1,106 19 Contracts — Roadmaking a n d Cr. 930 0 5 .. Cr. 6 2 0 .. Cr. 0 13 2 .. .. .. .. j .. .. Crl,180 2 9 Dr. 46 13 6 Dr.225 16 11 Cr. 15 12 11 labour Farms and farm-gardens* .. Dr. 14,245 15 0 .. .. .. Dr. 6,039 16 1 .. .. Dr. 1,866 16 5 .. .. Dr. 2,605 0 5 .. .. .. !Dr. 3,734 2 1 Kitchen-gardens and truck-farming Dr. 976 9 9 Dr.117 13 2 Cr. 237 3 3 .. .. Cr. 1 10 11 Dr. 301 14 1 .. Dr.340 3 4 .. .. Cr. 21 4 ODr. 21 1 10Dr.436 15 0 .. Dr.19 0 6 Laundering and sewing .. Cr. 1,056 4 3 Cr. 25 9 8 Cr. 1,090 15 7 .. .. .. .. .. Dr. 60 1 0 Motor transport .. .. Dr. 8 16 3 .. .. .. .. .. .. .. .. .. .. Dr. 8 16 3 Quarries and gravel-pits .. Cr. 789 17 7 .. Cr. 315 11 7 .. .. Dr.351 8 2 Dr. 894 18 3 Cr. 1,736 0 7 .. < .. .. .. .. Dr. 15 8 2 Tailoring and mail-bag repairing Cr. 1,570 19 0 .. Cr. 1.570 19 0 .. .. .. .. .... Tinsmithing and carpentering .. Dr. 41 2 10 .. Dr. 41 2 10 .. .. .. .. .. .. | .. Miscellaneous industries .. Dr. 29 17 6 .. .. .. . . .. .. .. .. .. .. .. Dr. 29 17 6 Total.. .. .. j 188,186 7 0 3,396 2 7 41,393 18 9 8,119 8 0 34,807 8 8j 2,604 7 11 6,213 13 9 20,672 3 8| 5,295 13 6 2,299 14 10 20,210 0 5 7,918 4 8j 3,298 1 820,653 2 Oj 11,420 8 04,884 19 0 Income. Bv Value of prison labour supplied to— £ s. d. £ s. d.i £ s. d. £ s. d. £ s. d.| £ s. d. £ s. d.i £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Institution .. .. .. 3,606 7 6 237 10 11 Lor. 78 19 5 Dr.328 15 5 2,346 2 10, 364 16 9 308 3 1 518 16 5 328 10 9Dr.406 7 7 820 15 3 Z>r.984 5 7 443 5 11 658 9 5 Dr.l, 049 18 4 428 2 6 Industries .. .. .. 50,767 8 4 376 10 0 12,458 11 6 2,055 13 9 5,807 1 5 489 4 9 1,938 5 8 4,598 10 3 536 0 10 1,455 5 0 6,643 2 0 8,603 6 0 89 1 3 2,007 4 10 3,687 15 8 21 15 5 Capital works .. .. 11,809 10 6 .. 1,603 17 0 77 5 0 1,545 19 5! .. .. 1 293 12 0 .. .. 1,110 14 3 .. .. 5,825 9 9 352 13 1 Net cost of institution upkeep per 122,003 0 8 2,781 1 8 27,410 9 8: 1,315 4 8 25,108 5 0 1,750 6 5 3,967 5 0 14,261 4 7 4,431 111 1,250 17 5 11,635 8 11 299 4 3 2,765 14 6 12,161 18 0 8,429 17 74,435 1 1 annum Total .. .. 188,186 7 0 3,395 2 7| 41,393 18 9 3,119 8 0 34,807 8 8j 2,604 7 11 6,213 13 9j 20,672 3 3 5,295 13 6 2,299 14 10 20,210 0 5 7,918 4 8 3,298 1 8 20,653 2 0 11,420 8 04,884 19 0 Net cost per prisoner per annum .. 85-58 130-32 J 73-34 33-61 124-84 j 86-31 71-58 j 104-70 148-69 42-69 79-14 3-05 95-30 j 89-48 121-54 111-26 * When debit for prison labour is eliminated this account shows a profit of £2,504.

B.—l [PT. IV].

82

PRISONS DEPARTMENT—continued. PROBATION, PRISONS BOARD, HEAD OFFICE, AND MISCELLANEOUS ADMINISTRATION. Income and Expenditure Account for the Year ended 31st March, 1930.

GENERAL STORE. Working Account for the Year ended 31st March, 1930.

Crimes Amend- Head Office: ment Act. Departmental (Prisons Board). Administration. Expenditure. £ s. d. £ s. d. £ s. d. To Salaries and allowances .. .. .. .. .. .. .. 2,904 9 3 .. 3,969 5 3 Advertising, books, &c. .. .. .. .. .. .. .. .. .. 40 2 8 Postage, telegrams, printing, and stationery .. .. .. .. 185 19 5 .. 761 3 10 Office requisites .. .. .. .. .. .. .. .. .. 17 19 7 Transport charges and travelling-expenses .. .. .. .. .. .. 508 12 3 359 7 11 Fuel, light, water, and sanitary .. .. .. .. .. .. .. .. 39 3 0 Grants to Prisoners' Aid Societies .. .. .. .. .. .. .. .. 195 0 0 Contributions to After-care Societies . . .. .. .. .. .. .. 4 15 10 Assistance to discharged prisoners.. .. .. .. .. .. .. .. 121 Sundry expenses .. . . .. .. .. .. .. 479 4 1 .. 33 19 9 Compassionate allowances .. .. . . .. .. . . .. .. 350 0 0 Interest on capital .. .. . . .. .. . . .. 5 13 3 .. 56 12 1 Rent of buildings .. .. .. . . .. .. .. .. . . 380 0 0 Depreciation of furniture and fittings . , .. .. .. .. 10 14 1 .. 99 4 9 Net debit balance on General Stores Accounts .. .. .. .. .. .. 148 6 6 3,586 0 ll 508 12 3 j 6,456 3 3 Income. By Net cost of Head Office administration for year transferred to institutions Income £ s. d. i £ s. d. £ s. d. and Expenditure Accounts .. .. .. .. .. .. .. j .. 6,456 3 3 Net cost of probation administration for year .. .. .. .. 3,58601j Net cost of Crimes Amendment Act administration for year .. .. .. .. 508 12 3 3,586 0 TB 508 12 3 j 6,456 3 3

Total. Auckland General Store. Wellington General Store Expenditure. £ s. d. £ s. d. £ s. d. To Opening stocks in store and in transit .. .. .. 9,662 10 3 9,431 6 5 231 3 10 Manufactured articles received from workshops .. .. 11,622 2 1 10,916 17 11 705 4 2 Purchases for issue and manufacture— Bootmaking materials, tools, &c. .. .. .. 3,558 5 8 3,558 5 8 Tailoring materials, tools, &c. .. .. .. .. 2,144 7 1 2,144 7 1 Officers' uniforms .. .. .. .. . . 63 2 11 63 2 11 Tea and tobacco .. .. .. .. .. 877 6 11 408 17 8 468 9 3 Medicines .. . . .. .. .. .. 284 13 7 284 13 7 Clothing, bedding, and prison equipment .. .. 523 17 2 523 17 2 Sundry expenses — Freight, cartage, and packing.. .. .. .. 52 16 4 52 16 4 Postages, telegrams, printing, and stationery .. .. 35 18 5 35 18 5 Sundry expenses .. .. .. .. .. 4 17 9 4 17 9 Salaries .. .. .. .. .. .. 289 18 0 289 18 0 Prison labour .. .. .. .. .. 60 2 6 60 2 6 Interest on capital .. .. .. .. .. 438 18 10 424 8 2 14 10 8 Sectional credit balance .. .. .. .. .. .. 23 5 8 29,618 17 6 28,199 9 7 1,442 13 7 Revenue. £ s. d. £ s. d. £ s. d. By Raw materials issued to workshops .. .. ..I 5,830 8 5 5,830 8 5 Issue to prisons— Clothing and bedding .. .. .. .. 4,458 0 4 4,458 0 4 Footwear .. .. .. .. .. .. j 2,002 17 3 2,002 17 3 Medicines .. .. .. .. .. .. 334 19 I 334 19 1 Officers' uniforms and boots .. .. .. .. 1,335 19 2 1,335 19 2 Saddlery and harness .. .. t .. .. 60 15 2 60 15 2 Tea and tobacco .. .. .. .. .. 923 12 4 434 5 9 489 6 7 Sales and services to Government Departments— Boots and boot repairs .. .. .. .. 3,326 16 10 3,326 16 10 Satchels required for Post and Telegraph Department .. 202 2 6 202 2 6 Tailoring manufactures .. .. .. .. 343 8 11 343 8 11 Tinware manufactures .. .. .. .. 11189 11 189 Sale of civilian suits and boots to officers and prisoners on 159 5 0 , 159 5 0 discharge .. Sundry equipment, floor-polish, leadhead nails, &c., issued to 926 0 2 251 6 10 674 13 4 institutions and transferred to Government Departments Store overhead charges recovered— Cases, packing, and postage .. .. .. .. 59112 59112 Handling charges .. .. .. .. .. 443 13 2 443 13 2 Closing stocks in store and in transit .. .. .. 9,051 2 9 8,772 9 1 278 13 8 Sectional debit balance.. .. .. .. .. .. 171 12 2 Net. total debit balance to Head Office Administration Account 148 6 6 29,618 17 6 28,199 9 7 1,442 13 7

83

B.—l [PT. IV],

PRISONS DEPARTMENT —continued. PAPARUA BLOCK AND TILE MAKING INDUSTRY. Profit and Loss Account for the Year ended 31st March, 1930. Dr. Cr. To Opening stocks— £ s. d. £ s. d. £ s. d. £ s. d. Loose tools .. .. .. 14 3 8 By Sales and issues of blocks and tiles .. 272 4 1 Stock-in-trade .. .. .. 235 5 5 Closing stocks— 249 9 1 Loose tools .. .. .. 13 10 6 Sundry expenses — Stock-in-trade .. .. .. 351 13 11 Materials .. .. .. 126 411 — 365 4 5 Freight and cartage .. .. 13 16 6 Sundries .. .. .. 0 10 0 140 11 5 Prison labour .. .. .. .. 161 4 0 Supervision .. .. .. .. 13 4 0 Interest on capital .. .. .. 35 6 0 Depreciation of buildings and plant .. 16 1 0 Profit on working.. .. .. .. 21 13 0 £637 8 6 £637 8 6

BOOTMAKING AND REPAIRING INDUSTRY. Profit and Loss Account for the Year ended 31st March, 1930.

WI TAKO : BRICKMAKING AND LEASE OP BRICKWORKS. Profit and Loss Account foe the Yeae ended 31st Maech, 1930. Dr. I Cr. £ s. d. To Opening stocks—- £s. d. £ s. d. By Royalty on clay used by lessees .. .. 53 19 3 Loose tools .. .. 62 18 7 Royalty on bricks manufactured .. .. 1,221 13 4 Sundry stores .. 18 2 5 Water charges recovered .. .. .. 25 0 0 Manufactured bricks .. 13 8 2 Sale of oil, grease, &c. .. .. .. 116 0 94 9 2 Closing stocks — £ s. d. Maintenance and repairs to buildings .. 28 1 8 Loose tools .. .. .. 52 5 5 Prison labour .. .. .. .. 6 13 Sundry stores .. 17 12 6 Officers' labour and supervision .. .. 6 0 0 Manufactured bricks .. .. 3 0 0 Interest on capital .. .. .. 1,112 14 3 72 17 11 Depreciation of buildings and plant .. 1,059 8 7 Loss on working for year .. .. 931 8 5 £2,306 14 11 £2,306 14 11 £ s. d. £ s. d. To Loss on working for year, brought forward .. 931 8 5 By Total net loss on working.. .. .. 1,106 1 9 Rebate to lessees of royalty charges for 1928-9 174 13 4 £1,106 1 9 £1,106 1 9 . -T-, I 6*

Total. Auckland. Invercargill. Expenditure. To Opening stocks— £ s. d. £ s. d. £ s. d. Loose tools.. .. .. .. .. .. 215 5 1 154 9 5 60 15 8 Work in progress .. .. .. .. .. 464 10 6 354 19 0 109 11 6 Manufactured goods .. .. .. .. .. 64 5 0 .. 64 5 0 Sundry expenses —• Raw materials .. .. .. .. .. 4,482 54 3,45620 1,02634 Tools, machine parts, and repairs .. .. . . 91 1 0 42 3 3 48 17 9 Fuel, light, and power .. . . .. .. 21 15 9 21 15 9 Freight and cartage .. .. .. .. .. 274 .. 274 Prison labour .. .. .. .. .. 2,186 4 6 1,592 1 11 594 2 7 Supervision and officers' labour .. .. .. .. 640 12 0 364 0 0 276 12 0 Interest on capital .. .. .. .. .. 89 8 0 59 15 10 29 12 2 Depreciation on plant and machinery .. .. .. 39 16 31 1 6 J 800 Rent of workshops .. .. .. .. .. 104 0 0 104 0 0 Net sectional profit for year (Auckland) .. .. .. .. 206 1 1 (Loss) 8,400 16 0 6,386 9 9 2,220 7 4 Revenue. £ s. d. £ s. d. £ s. d. By Manufactures and repairs for Government Departments and 7,584 14 7 5,839 0 11 1,745 13 8 institutions Closing stocks — Loose tools .. .. .. .. .. 212 1 10 155 13 8 56 8 2 Work in progress .. .. .. .. . 442 5 8 380 5 2 62 0 6 Manufactured goods .. .. .. .. .. 41 10 0 11 10 0 30 0 0 Net sectional loss for year (Invercargill) .. .. .. .. (Profit) 326 5 0 Net total loss on industry for year .. .. .. 120 3 11 8,400 16 0 j 6,386 9 9 2,220 7 4

B.—l [PT. IV].

84

PRISONS DEPARTMENT—continued. WI TAKO : BREADMAKING. Promt and Loss Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. £ s. d. To Opening stocks of flour, &c. .. . . .. 68 4 8 By Sales of bread to Defence Department 315 11 8 Sundry expenses— Sales of bread to officers .. .. 107 3 8 Flour, &c. .. .. .. ..51614 Issues to institution .. .. 459 0 1 Freight and cartages .. .. .. 8 16 5 881 15 5 Firewood .. ~ .. .. 72 0 0 Sacks transferred .. .. .. 8 15 0 Sundries .. .. .. .. .. 0 7 9 Closing stocks of flour, &c.. . .. .. 43 8 4 Officers' labour and supervision .. .. 51 7 0 Prison labour .. .. .. .. 109 6 0 Interest on capital .. .. .. .. 3 12 Net profit on working for year .. .. 104 14 5 £933 18 9 £933 18 9 RANGIPO PRISON : DEVELOPMENT OF TAUPO LANDS. Development Account for the Year ended 31st March, 1930. Dr. Cr. To Opening stocks— £ s. d. £ s. d. By Sales of cattle and hides and issues of produce to £ s. d. Cattle .. .. .. 619 0 0 institution and farm .. .. .. 476 2 3 Horses .. .. .. 77 0 0 Closing stocks— £ s. d. Pigs .. .. .. 4 0 0 Cattle .. .. .. 1,955 2 6 Crops .. .. .. 360 0 0 Horses .. .. .. 125 0 0 Gardens .. .. .. 46 12 0 Pigs .. .. .. 2 0 0 Harness and loose tools . . 10!) 10 5 Crops .. .. .. 1,160 0 0 1,216 2 5 Gardens .. .. .. 36 4 6 Sundry expenses— Harness and loose tools .. 105 7 7 Seeds and manure .. .. 1,210 6 9 3,383 14 7 Purchase of cattle .. 1,387 10 0 Balance—Net development expenditure for year Feed for cattle ex farm ~ 112 0 0 transferred to Rangipo Land Improvement Purchase of pigs .. .. 3 0 0 Account .. .. .. .. 3,145 1 I Purchase of horses .. .. 48 0 0 Horse-feed and harness .. 45 8 1 Horse-feed ex farm .. .. 212 0 0 Repairs to implements and tools 25 5 2 Freight and cartage.. . . 14 0 Miscellaneous .. .. 10 2 4 3,054 16 4 Prison labour .. .. .. 1,455 5 0 Supervision and officers' labour.. .. 731 0 0 Interest on capital .. .. .. 529 12 5 Depreciation of plant and implements .. 18 1 9 £7,004 17 11 £7,004 17 11

85

B.—l TPT. IV].

PRISONS DEPARTMENT—continued. HAUTU PRISON: FARMING AND TAUPO LAND DEVELOPMENT. Profit and Loss Account and Development Account for the Year ended 31st March, 1930. Farm Working Account.

Development Account for the Year ended 31st March, 1930. Dr. Cr. £ s. d. To Opening stocks — £ s. d. £ s. d. By Gross profit on farm working brought down .. 142 12 7 Farm tools, harness, and stores 532 12 4 Crops issued to institution .. .. .. 751 7 6 Crops .. .. .. 688 17 6 Closing stocks — £ s. d. Working-horses .. .. 263 6 0 Farm tools, harness, and stores 443 7 4 1,484 15 10 Crops .. .. .. 1,261 6 3 Sundry expenses — Working-horses .. .. 331 1 6 Grass-seed and manure .. 1,361 17 2 2,035 15 1 Repairs to implements and ma- Net cost of development for year transferred to chinery .. .. .. 45 17 11 Hautu Lands Improvement Account .. 4,745 8 11 Freight and cartage.. .. 247 18 11 Tractor expenses .. .. 54 17 5 Purchase of horses .. .. 16 0 0 Horse-feed and harness .. 114 19 2 Horse-feed from farm .. 270 17 6 2,112 8 1 Prison labour .. .. .. 1,844 3 9 Supervision and officers' labour.. .. 886 8 0 Interest on capital .. .. .. 1,308 12 0 Depreciation .. .. .. 38 16 5 £7,675 4 1 £7,675 4 1

I I I ! Total. ""''cattle 0 ' 116 ''. 1 shee P- Pi « s - J Garden - Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Opening stocks .. .. .. .. .. 2,397 7 1 1,108 15 0 1,161 5 0 70 13 0 56 14 1 Purchase of live-stock .. .. .. .. 909 10 10 115 5 0 794 5 10 Feed from farm .. .. .. .. .. 486 18 7 420 0 0 60 8 7 6 10 0 Sundry expenses, seed, &c. .. .. .. 32 11 2 5 4 7 15 6 7 .. 12 0 0 Freight and cartage .. .. .. •. 24 18 0 .. 24 18 0 Prison labour .. .. .. .. .. 211 10 0 45 12 6 83 12 6 45 12 6 36 12 6 Supervision and officers' labour .. .. .. 164 00 82 180 69 80 11140 Sectional gross profit, for year .. .. .. .. (Loss) 284 11 4 (Loss) 84 15 4 Net total profit transferred to Development Account .. 142 12 7 4,369 8 3 1,777 15 1 2,493 15 10 134 9 6 190 1 11 Revenue. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Sales of live-stock, produce, hides, and issues to prison 1,377 17 4 292 1 0 ■ 871 11 5 97 2 0 117 2 11 Closing stocks .. .. .. .. .. 2,991 10 11 1,282 2 6 1,622 4 5 14 5 0 72 19 0 Sectional gross losses for year .. .. .. .. 203 11 7 (Profit) 23 2 6 (Profit) 4,369 8 3 1,777 15 lip,493 15 10 134 9 6 190 1 11

B.—l [PT. IV].

PRISONS DEPARTMENT—continued. INVERCARGILL BORSTAL INSTITUTION: FARMING INDUSTRY. Profit and Loss Account for the Year ended 31st March, 1930.

86

Total. Dairying and Cattle. Sheep. Pigs. Garden. ; Crops and Grazing. Horses and General. Expenditure. To Opening stocks— £ s . d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Live-stock .. .. .. .. .. .. 4,106 6 6 2,614 17 6 815 8 0 180 8 0 .. .. 495 13 0 Crops and garden .. .. .. .. .. .. 1,323 18 0 .. .. .. 129 8 0 1,194 10 0 Miscellaneous stores and tools .. .. .. .. 377 16 10 14 12 8 3 1 6 3 3 2 2 4 0 51 19 5 302 16 1 Purchase of live-stock.. .. .. .. .. .. 1,479 14 5 1,215 4 9 254 9 8 .. .. .. 10 0 0 Feed, &c., transferred from farm .. .. .. .. 1,051 2 4 834 0 0 .. 217 2 4 Seeds and manures .. .. .. .. .. .. 316 3 7 .. .. .. 45 15 5 270 8 2 Sacks and threshing .. .. .. .. .. .. 24 17 0 .. .. .. .. 24 17 0 Fencing and trees .. .. .. .. .. .. 35 12 0 .. .. .. .. .. 35 12 0 Horse-shoeing and repairs to harness .. .. .. .. 167 13 6 .. .. .. .. .. 167 13 6 Veterinary services .. .. .. .. .. .. 2 16 6 .. .. .. .. .. 2 16 6 Tools, repairs, and plant-maintenance .. .. .. .. 240 1 3 65 1 10 .. .. 13 15 11 24 16 2 136 7 4 Purchase of feed .. .. .. .. .. .. 34 8 5 34 8 5 Freight and cartage .. .. .. .. .. .. 203 11 3 39 0 5 3 6 0 10 11 10 17 13 9 55 6 6 77 12 9 Fuel and oil .. .. .. .. .. .. 16 10 8 .. .. .. .. .. 16 10 8 Blacksmithing .. .. .. .. .. .. 101 5 6 7 18 1 0 3 6 .. j 1 15 0 38 9 7 52 19 4 Bent and rates .. .. .. .. .. .. 377 12 6 .. .. .. .. 377 12 6 Maintenance of farm roads and flood-gates .. .. .. 2 10 9 .. .. .. .. .. 2 10 9 Dairy expenses .. .. .. .. .. .. 82 7 5 82 7 5 .. .. ! Hospital treatment of accident cases .. .. .. . . 26 2 0 .. .. .. I .. .. 26 2 0 Sundries .. .. .. .. .. .. .. 171 4 10 74 11 7 6 .1 10 14 15 4 6 4 4 14 17 9 54 14 0 Live-stock-grazing charges .. .. .. .. .. 1,393 9 0 890 14 2 417 19 0 19 12 5 .. .. 65 3 5 Prison labour .. .. .. .. .. .. 4,493 0 6 1,314 16 7 57 19 2 131 7 4 751 2 3 1,576 8 2 661 7 0 Supervision and officers' labour .. .. .. .. 2,375 18 0 690 9 6 109 12 6 70 18 0 262 5 0 869 12 0 373 1 0 Interest on capital .. .. .. .. .. .. 2,036 14 9 .. -• .. .. .. 2,036 14 9 Depreciation, buildings, plant, and leaseholds .. .. .. 1,050 198 .. .. .. 1,050 19 8 Sectional profits on vmrlcing .. .. .. .. .. .. (Loss) 113 0 6 (Loss) (Loss) (Loss) (Loss) 21,491 17 2 7,878 2 11 1,781 1 8 647 18 5 1,230 3 8 4,498 17 3 5,568 13 9 Income. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Sales and transfers of produce to institution .. .. .. 8,117 11 6 4,865 5 6 950 1 8 355 11 1 437 19 4 1,497 11 11 11 2 0 Blacksmithing .. .. .. - . .. .. 185 16 1 .. • • .. .. .. 185 16 1 Sale of firewood and timber .. .. . . .. .. 96 18 2 .. • • .. .. .. 96 18 2 Live-stock grazing, as per contra .. .. 1,39390 -• •• .. •• 1,39390 Closing stocks — Live-stock .. .. .. .. .. 3,726 13 0 2,253 5 6 830 16 6 116 11 0 .. .. 526 0 0 Crops and gardens .. .. .. .. .. .. , 1,466 19 7 .. •• .. 94 8 7 1,372 11 0 Miscellaneous stores and tools .. . . .. .. | 464 13 9 36 19 3 0 3 6 .. 18 5 2 33 1 0 376 4 10 Sectional losses on working .. .. .. .. .. .. 722 12 8 (Profit) 175 16 4 679 10 7 202 4 4 4,372 12 8 Net total loss on working .. .. .. .. j 6,039 16 1 21,491 17 2 7,878 2 11 1,781 1 8 647 18 5 1,230 3 8 4,498 17 3 5,568 13 9

b.—i [Pt. m

PRISONS DEPARTMENT— continued. PAPARUA PRISON: FARMING INDUSTRY. Profit and Loss Account for the Year ended 31st March, 1930.

87

Cattle and Dairy. Sheep. j Pig. Poultry. H ?~ d I' | <"• Expenditure. To Opening stocks — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Live-stock .. .. .. .. 2,611 17 2 304 16 0 1,462 11 0 329 17 0 90 11 0 419 2 2 .. .. 5 0 0 Crops .. .. .. .. 2,088 0 6 .. .. .. .. .. 474 5 6 1,613 15 0 Stores and tools .. .. .. 453 10 11 25 0 10 8 15 6 .. 73 15 9 25 11 8 4 6 8 196 15 1 119 5 5 Purchase of live-stock .. .. .. 1,549 13 5 1,237 4 11 277 6 0 .. .. 35 2 6 Purchase of feed.. .. .. .. 574 9 10 .. 14 5 5 348 4 8 208 13 9 3 6 0 Farm-produce consumed on farm .. .. 856 5 9 341 5 0 164 2 6 106 8 3 6 0 0 238 10 0 Live-stock-grazing charges .. .. 975 16 5 134 1 0 786 0 5 .. .. 55 15 0 Miscellaneous expenses — Seeds and manure .. .. .. 535 111 .. .. .. .. .. 29107 50606 Fencing and trees .. .. .. 0 14 0 .. .. .. .. .. .. .. 0 14 0 Tools, repairs, and plant-maintenance .. 270 13 11 250 5 15 0 100 100 .. 6 3 5 96 18 158 8 10 Harness, repairs, and replacements .. 27 16 11 .. .. .. .. .. .. .. 27 16 11 Veterinary services .. .. .. 2 19 1 .. .. 110 7 .. 186 Freight and cartage, including use of horses 1,020 10 10 3 1 6 10 16 0 17 17 6 10 5 6 12 10 0 21 1 9 944 12 7 0 6 0 and tractor Tractor fuel and maintenance .. .. 124 15 7 .. .. .. .. 124 15 7 Rent and rates .. .. .. 15 10 0 .. .. .. .. .. .. .. 15 10 0 Threshing and packing .. .. .. 188 17 1 i .. .. .. .. .. .. 188 17 1 Dairy expenses .. .. .. 14 0 6 14 0 6 Sundries .. .. .. .. 155 12 2 .. 35 9 10 26 16 7 12 19 1 16 8 3 12 7 6 7 15 4 43 15 7 Prison labour .. .. .. .. 1,831 11 3 133 5 0 92 0 0 181 10 0 91 5 0 91 5 0 293 18 9 187 0 0 761 7 6 Officers'supervision and labour .. .. 1,016 8 0 50 8 0 134 10 0 49 10 0 33 0 0 13 14 0 284 7 0 311 13 0 139 6 0 Depreciation of buildings, plant, &c. .. 192 16 6 .. .. .. .. .. .. .. 192 16 6 Interest on capital .. .. .. 1,473 8 8 .. .. .. .. .. .. .. 1,473 8 8 Sectional gross profits .. .. .. .. (Loss) 272 1 9; 39 0 7 96 18 7 618 4 9 (Loss) 482 2 2 (Loss) 15,980 19 7 2,245 7 9 | 3,263 13 5 1,101 15 2 624 8 8 1,655 13 5 1,126 1 2 4,534 12 5 2,937 15 5 Income. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Sales of live-stock and produce, and sectional 6,856 7 1 1,398 17 11 1,599 10 10 846 5 2 447 9 8 .. 661 9 1 1,824 17 5 77 17 0 transfers of produce i Live-stock grazing, as per contra .. .. 975 16 5 .. .. .. .. .. .. 975 16 5 Horse-labour charges transferred .. .. 1,170 6 8 .. .. .. .. 1,170 6 8 Closing stocks — Live-stock .. .. .. .. 2,840 15 11 334 2 0 1,661 11 3 255 10 0 122 15 0 461 17 8 .. .. 5 0 0 Crops .. .. .. .. 1,51118 6 .. .. .. .. .. 313 13 0 1,198 5 6 Stores and tools .. .. . . 758 18 7 32 2 4 2 11 4 .. 54 4 0 23 9 1 3 19 8 535 13 1 106 19 1 Sectional gross losses .. .. .. .. 480.5-6 (Profit) (Profit) (Profit) (Profit) 146 19 5 (Profit) 2,747 19 4 Total net loss on farm-working, transferred to 1,866 16 5 Institution Account — 15,980 19 7 2,245 7 9 3,263 13 5 1,101 15 2 624 8 8 1,655 13 5 1,126 1 2 4,534 12 5 2,937 15 5

B.—l [Px. IV

88

PRISONS DEPARTMENT— continued. WAIKERIA PRISON: FARMING INDUSTRY. Profit and Loss Account for the Year ended 31st March, 1930.

Total. | SheeP " | PigS " | Apiary ' ! HOrSe9 ' \*ST*2S+\ Expenditure. To Opening stocks — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Live-stock .. .. .. .. .. 8,144 1 1 5,396 19 4 1,258 18 0 257 13 3 .. 1,230 10 6 Crops .. .. .. .. .. 3,894 17 0 .. .. .. .. .. 811 13 0 3,083 4 0 Stores and tools .. .. .. .. 1,217 2 1 .. .. -• 29 18 3 .. 306 0 8 .. 881 3 2 Apiary .. .. .. .. .. 69 1 3 .. .. .. 69 1 3 Purchase of live-stock .. .. .. .. 527 10 4 47 15 0 479 15 4 Purchase of feed .. .. .. .. 37 13 5 21 4 6 .. 14 10 8 .. 1 18 3 Farm-produce consumed on farm .. .. 2,706 11 7 1,653 17 11 .. 781 3 8 .. 271 10 0 Live-stock-grazing charges .. .. .. 3,461 11 0 2,727 5 4 555 17 8 .. .. 178 8 0 Miscellaneous expenses — Seeds and manures .. .. .. .. 2,142 11 10 .. .. •• .. .. 13 6 3 2,129 5 7 Fencing and trees .. .. .. .. 123 12 0 .. .. • • .. .. .. .. 123 12 0 Tools, repairs, arid plant-maintenance .. .. 165 10 2 10 8 4 .. .. .. 24 4 4 0 12 5 83 18 4 46 6 9 Harness repairs and replacements .. .. 124 15 8 .. .. • • .. . • .. .. 124 15 8 Freight and cartage, including use of horses and 2,568 10 6 742 10 9 63 8 9 25 14 10 .. 17 6 9 84 1 0 1.633 5 8 2 2 9 tractors Veterinary services .. .. .. .. 1 17 6 .. .. •• .. 1 17 6 Sacks and threshing .. .. .. .. 32 2 3 .. .. •. .. .. .. 32 2 3 j Dairy expenses .. .. . • • • 66 16 9 66 16 9 .. • • .. . • .. .. ! Apiary expenses .. •. .. • • 24 14 1 .. .. •. 24 14 1 .. .. .. 1 Orchard spray .. .. .. .. 38 1 1 .. .. •. .. .. 38 1 1 Blacksmithing expenses .. . • • • 17 12 .. .. •. .. .. .. .. 17 1 2 Sundries .. .. .. .. .. 225 17 0 18 3 5 11 4 9 3 0 0 .. 12 3 8 124 7 3 41 10 4 15 7 7 Prison labour .. .. .. .. .. 6,643 2 0 1,890 11 0 106 18 0 174 15 0 74 17 6 191 7 6 885 10 6 3,112 2 6 207 0 0 Supervision and officers' labour .. .. .. 2,873 17 9 594 6 0 46 17 6 104 15 9 .. 39 7 6 281 6 3 1,657 0 9 150 4 0 Interest on capital .. .. .. .. 2,981 10 11 .. .. •• .. .. .. .. 2,981 10 11 Depreciation of buildings and plant .. .. 211 3 0 .. .. •• .. .. .. .. 211 3 0 Sectional -profits on working .. .. .. •• 2,707 17 5 54 16 11 (Loss) (Loss) 1,704 5 3 (Loss) (Loss) (Loss) 38,299 11 5 15,877 15 9 2,577 16 11 1,361 13 2 198 11 1 3,672 19 3 2,544 18 5 11,772 9 5 4,760 7 0 Income. By Sales, including transfers to institutions — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Dairy, crops, garden, &c. .. .. •• 10,324 18 7 7,133 1 4 .. •• .. .. 1,037 6 11 2,154 10 4 Live-stock, wool, hides, meat, and honey .. 3,088 9 7 961 0 5 1,173 5 5 916 6 4 37 17 5 Horse -hire, blacksmithing, and general .. . • 2,371 10 11 .. .. •• .. 2,307 10 3 .. .. 64 0 8 Live-stock-grazing charges .. •• •• 3,461 11 0 .. .. •• •• .. .. 3,461 11 0 Closing stocks — Live-stock .. .. .. .. 10,740 7 11 7,783 14 0 1,317 19 8 273 5 3 .. 1,365 9 0 Crops, &c. .. .. .. .. 4,367 12 0 .. .. .. .. .. 999 13 0 3,367 19 0 Miscellaneous stores and tools .. •• 1,264 16 8 .. 86 11 10 .. 38 19 1 .. 235 13 5 .. 903 12 4 Apiary .. .. .. .. .. 75 4 4 .. .. •. 75 4 4 Sectional losses on ivorking .. .. .. •• (Profit) (Profit) 172 1 7 46 10 3 (Profit) 272 5 1 2,788 9 1 3,792 14 0 Net total loss on working .. .. .. 2,605 0 5 38,299 11 5 15,877 15 9 2,577 16 11 1,361 13 2 j 198 11 1 3,672 19 3 2,544 18 5 11,772 9 5 4,760 7 0

B.—l [PT. IV].

PRISONS DEPARTMENT— continued. WI TAKO PRISON: FARMING INDUSTRY. Profit and Loss Account for the Year ended 31st March, 1930.

89

— Total. Cattleand She0p _ pigs . I Garden | 1 0cneral . Expenditure. To Opening stocks — £ s. d. £ s. d. £ s. d. £ s. d. I £ s. d. £ s. d. £ s. d. £ s. d. Live-stock.. .. ., .. .. .. 1,342 8 0 215 10 0 985 12 0 56 13 0 .. .. 69 10 0 15 3 0 Crops, Xrc. .. .. .. . . .. .. 662 15 0 .. .. .. 263 0 0 399 15 0 Miscellaneous stores and tools .. .. .. 175 7 2 .. 1 14 0 .. 9 2 0 .. 16 19 11 147 11 3 Purchase of live-stock .. .. .. .. .. 236 6 9 16 2 3 220 4 6 Farm-produce consumed on farm .. .. .. 192 6 6 181 29 838 2 17 6 .. .. 027 Purchase of feed .. .. .. .. .. 116 7 0 4 11 9 .. 0 15 1 .. .. Ill 0 2 Miscellaneous expenses — Seeds and manures .. .. .. .. .. 244 3 2 .. .. .. 26 10 9 217 12 5 Fencing-materials and tree-planting .. .. .. 5 19 3 .. .. * .. .. .. .. 5 19 3 Repairs and renewals to harness .. . . .. 13 8 5 .. .. .. .. .. .. 13 8 5 Repairs and replacements of tools and implements .. 48 09 .. .. .. 037 076 .. 47 98 Tractor fuel, oil, and expenses .. .. .. 13 18 4 .. .. .. ' . . .. 13 18 4 Freight and cartage, including use of horses and tractor .. 229 7 8 10 7 9 10 14 9 7 7 4 116 9 1 67 0 4 0 16 4 16 12 1 Sundry expenses .. .. .. .. .. 82 19 9 2 4 3 17 8 7 0 2 8 31 19 8 3 13 11 26 17 5 0 13 3 Live-stock-grazing charges .. .. .. .. 578 7 7 101 6 1 439 8 5 37 13 1 .. .. Prison labour .. ,. .. .. .. 3,337 17 5 49 2 6 115 10 0 48 2 6 740 12 5 1,918 14 4 157 15 0 308 0 8 Officers' labour and supervision .. .. .. 1,503 9 0 45 2 0 68 14 0 43 4 0 111 12 0 741 15 0 249 0 0 244 2 0 Interest on capital .. .. .. .. .. 634 17 7 .. .. .. .. .. .. 634 17 7 Depreciation of plant .. .. .. .. .. 53 19 8 .. .. .. .. .. .. 53 19 8 Sectional profits on working .. .. .. .. .. (Loss) (Loss) 70 12 3 (Loss) (Loss) (Loss) (Loss) 9,471 19 0 625 9 4 1,867 9 11 267 7 5 1,299 9 6 ; 3,348 18 6 645 19 9 1,487 16 10 Income. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Sales of live-stock and produce .. .. .. .. j 2,894 16 3 319 19 0 966 17 10 205 7 11 855 15 1 354 13 9 .. 192 2 8 Payment for maintenance of Defence reserve .. .. 125 0 0 .. .. .. .. 125 0 0 Rent of pig-farm .. .. .. . . .. 10 0 0 .. .. .. .. 10 0 0 Live-stock-grazing charges .. .. .. ... 578 7 7 .. .. .. .. 578 7 7 Horse labour charges transferred .. . . .. 284 4 4 .. .. .. .. .. 284 4 4 Closing stocks — Live-stock .. .. .. .. .. .. 1,061 9 6 139 2 6 791 9 6 61 19 6 .. .. 57 8 0 11 10 0 Crops, &c. .. .. .. ,. .. , . : 624 10 8 .. .. .. 279 10 8 345 0 0 Miscellaneous stores and tools .. .. .. 159 8 7 .. 1 3 0 .. 5 0 0 .. 12 15 8 140 9 11 Sectional losses on worlrinj .. .. .. .. .. 166 7 10 107 19 7 (Profit) 159 3 9 1,935 17 2 291 11 9 1,143 14 3 Net total loss on working .. , . .. .. 3,734 2 1 I 9,471 19 0 625 9 4 1,867 9 11 267 7 5 1,299 9 6 3,348 18 6 645 19 9 1,487 16 10

B.—l [Pt. IV].

PRISONS DEPARTMENT— continued. KITCHEN GARDEN AND TRUCK FARMING. Profit and Loss Account for the Year ended 31st March, 1930.

90

Total. Addington. Auckland. Napier. New Plymouth. Point Halswell. , Waikune. Wanganui. Wellington. i Minor Gaols. Expenditure. To Opening stocks — 1 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Tools and stores .. .. 40 7 0 .. 16 2 6 .. .. 11 19 3 .. .. 12 5 3 Live-stock and poultry .. .. 197 16 5 14 0 0 .. .. 24 17 6 8 9 0 15 7 0 .. 135 2 11 Vegetables in garden .. .. 315 10 1 12 1 9 182 17 9 8 19 9 53 4 7 8 8 4 .. 1 13 4 38 17 1 9 7 6 Purchase of seeds and manures .. 93 7 5 4 10 9 23 17 8 5 16 8 15 0 7 5 4 5 10 8 2 4 18 6 23 10 8 Purchase of poultry-feed .. .. 12 3 0 5 4 11 .. .. .. 6 18 1 Purchase of cattle and pig feed .. 5 17 7 0 15 0 .. .. .. 527 Purchase of live-stock and transfer 95 4 6 7 16 0 .. .. .. 6 15 0 .. .. 80 13 6 from other institutions Peed consumed on farm .. .. 24 1 3 .. ] .. .. .. .. .. .. 24 1 3 Tools, repairs to plant, &c. .. 4 1 11 0 17 1 .. 1 12 11 .. . . .. .. 1 11 11 Preight, cartage, &c. .. .. 18 13 5 .. .. .. 4 6 0 1 15 5 .. .. 12 12 0 Rent of grazing-paddock .. .. 50 0 0 .. I .. .. .. .. .. .. 50 0 0 Sundry expenses .. .. .. | 30 12 .. 16 50 076 3 15 0 0 16 0 353 .. 5 12 5 Prison labour .. .. .. 1,469 19 1 128 2 6 205 6 1 27 4 0 246 4 7 178 14 0 .. 33 3 9 629 8 9 21 15 5 Supervision .. .. .. 857 19 0 58 2 0 : 31 4 0 .. 263 10 0 162 6 0 .. .. 342 17 0 Interest on capital .. .. 93 11 0 1 3 6 8 19 1 0 11 5 40 17 8 25 16 5 5 14 9 0 1 6 9 18 3 0 8 5 Depreciation on plant, &c. .. .. 15 11 5 .. .. .. .. 13 18 1 0 2 5 .. 1 10 11 Sectional profits on working .. .. .. (Loss) I 237 3 3 1 10 11 (Loss) (Loss) 21 4 0 (Loss) (Loss) (Loss) j 3,324 4 3 232 13 6 I 721 15 4 46 3 2 651 15 11 436 2 7 56 1 7 39 17 1 1.368 1 11 31 11 4 Revenue. By Sales and issues of produce to kitchen —- £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. dPoultry and eggs .. .. 29 18 3 12 9 10 .. • • . • 17 8 5 .. Vegetables .. .. .. 1,076 9 8 49 10 1 582 2 6 40 5 9 173 14 5 28 11 4 .. 16 16 4 175 8 5 10 0 10 Milk and cream .. .. .. 482 12 2 34 14 2 .. . ■ 57 9 5 .. 31 13 0 .. 358 15 7 Pigs and pork .. .. .. 280 6 0 .. .. .. 61 17 7 17 1 11 14 18 0 .. 186 8 6 Live - stock transferred to other 15 8 6 .. .. .. .. .. .. .. 15 8 6 institutions Grazing live-stock for other institu- 11 6 2 .. .. .. .. .. 0 8 7 .. 10 17 7 tions . 1,896 0 9 96 14 1 582 2 6 40 5 9 293 1 5 63 1 8 46 19 7 16 16 4 746 18 7 10 0 10 Closing-stocks — Live-stock and poultry .. .. 176 9 9 10 13 9 .. .. 26 11 6 12 4 0 9 2 0 .. 117 18 6 Vegetables .. .. .. 212 11 2 6 15 5 124 8 11 5 17 5 30 8 11 12 4 4 .. 1 18 11 28 7 3 2 10 0 Tools and stores .. .. I 62 12 10 0 17 1 15 3 11 .. •• 8 9 3 .. .. 38 2 7 Sectional losses on working .. .. .. 117 13 2 (Profit) (Profit) 301 14 1 340 3 4 j (Profit) i 21 1 10 436 15 0 19 0 6 Total net loss on working .. .. 976 9 9 .. .. .. .. I .. I .. | 3,324 4 3 232 13 6 | 721 15 4 46 3 2 651 15 11 j 436 2 7 56 1 7 39 17 1 1,368 1 11 31 11 4

91

B.—l [PT. IV].

PRISONS DEPARTMENT—continued. LABOUR CONTRACTS. Profit and Loss Account for the Year ended 31st March, 1930.

LAUNDERING, MENDING, AND SEWING INDUSTRY. Profit and Loss Account for the Year ended 31st March, 1930.

Total. Auckland. InvercargUI. Wanganul. Wellington. Wi Tako. Expenditure. To Sundry expenses — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Prison labour .. .. .. 1,561 7 7 32 16 0 4 8 1 55 17 6 1,233 15 o[ 234 11 0 Officers' supervision .. .. 345 2 2 8 5 0 .. .. 325 17 2 11 0 0 Net sectional profits for year .. .. .. t 620 0 13 2 (Loss) (Loss) I 15 12 11 1,906 9 9! 47 3 0 5 1 3 .55 17 6 j 1,559 12 2 261 3 11 Revenue. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Proceeds of labour .. .. .. 1,656 75j 47 3 0 513 940 1,333 15 3 261 3 11 Net sectional losses for year .. .. .. \ (Profit) (Profit) 46 13 6 225 16 11 (Profit) Net total loss for year .. .. 250 2 4 j 1 1,906 9 9 j 47 3 0 5 13 55 17 6 j 1,559 12 2 261 3 11

j Total. j Auckland. Point Halswell. J Addington. Expenditure. To Opening stocks— .. .. £ s. d. £ s. d. £ s. d. £ s. d. Fuel, materials, &c. .. .. .. 107 107 Partly completed work .. .. .. 25 13 6 25 13 6 Expenses— Cleaning materials .. .. .. 125 2 4 77 2 4 18 16 1 29 3 11 Mending and sewing materials .. .. 92 7 10 51 17 2 40 10 8 Fuel, light, and power .. .. .. 261 19 2 52 19 5 113 17 7 95 2 2 Repairs to plant .. .. .. 105 11 5 0 12 6 10 1 4 94 17 7 Cartage and freight .. .. .. 214 18 6 54 1 3 66 11 9 94 5 6 Sundries .. .. .. .. 10 13 127 702 1 18 6 Prison labour .. .. .. .. 1,195 17 0 590 2 8 357 6 10 248 7 6 Supervision .. .. .. .. 611 0 9 131 12 0 271 16 9 207 12 0 Depreciation of buildings and plant .. .. 54 3 4 6 15 0 16 3 6 31 4 10 Interest on capital .. .. .. 61 .19 0 5 5 0 24 5 3 32 8 9 Sectional profits on working .. .. .. .. 1,090 15 7 (Loss) 25 9 8 Net total profit for year .. .. .. 1,056 4 3 3,815 18 11 2,088 19 7 926 9 11 860 10 5 Revenue. £ s. d. £ s. d. £ s. d. £ s. d. By Laundering credits for institution .. .. 1,662 19 1 1,432 14 10 164 6 0 65 18 3 Laundering credits for other Government Do- 2,150 4 0 653 8 11 702 2 11 794 12 2 partments Closing stocks —Fuel, materials, &c. .. .. 2 15 10 2 15 10 Sectional losses on working .. .. .. .. (Profit) 60 1 0 (Profit) 3,815 18 11 i 2,088 19 7 j 926 9 11 860 10 5

B.—l [PT. IV],

92

PRISONS DEPARTMENT—continued. WAIKUNE PRISON: MOTOR TRANSPORT. Profit and Loss Account for the Year ended 31st March, 1930. Expenditure. £ s. d. Revenue. To Opening stocks—Loose tools and stores 511 6 7 £ s. d. £ s. d. Sundry expenses— £ s. d. By Cartage, general .. .. 705 12 11 Benzine, oil, &c. .. .. 1,765 8 5 Cartage for Government DepartTires and tubes .. .. 364 13 4 ments .. .. .. 374 19 6 Machine parts, tools, repairs, Cartage for own institution and and replacements.. .. 982 9 10 roadworks .. .. .. 3,972 1 4 Sundries .. .. .. 262 2 2 Cartage for other institutions .. 646 1 2 3,374 13 9 Services of mechanics on repairing Prison labour .. .. .. .. 1,761 7 0 road plant .. .. .. 211 4 3 Officers' labour and supervision .. .. 564 17 0 Sale of benzine and oil .. 257 0 8 Depreciation of motors, plant, &c. .. .. 196 12 4 Vulcanizing for Government DeInterest on capital.. .. .. .. 107 0 2 partments .. .. .. 8 18 9 Vulcanizing for other institutions 10 5 2 6,186 3 9 Closing stocks —Loose tools and stores . . 320 16 10 Loss on working for year .. .. .. 816 3 £6,515 16 10 £6,515 16 10

WELLINGTON PRISON: MISCELLANEOUS INDUSTRIES. Profit and Loss Account for the Year ended 31st March, 1930.

I I I | Total. j Floor-polish. Lead-headed Nails, j Sand Soap. Expenditure. To Opening stocks— £ s. d. £ s. d. £ s. d. £ s. d. Raw materials .. .. .. .. 77 1 4 14 8 4 56 13 3 5 19 9 Stock-in-trade .. .. .. .. 14 8 0 .. .. 14 8 0 Sundry expenses — Raw materials .. .. .. .. 456 5 8 266 18 7 88 9 0 100 18 1 Tools and repairs .. .. .. .. 11 18 8 0 1 9 11 7 6 0 9 5 Fuel .. .. .. .. .. 797 150 116 531 Freight, cartage, and packing .. .. .. 26 10 7 8 15 9 4 10 9 13 4 1 Sundries .. .. .. .. .. 41 19 9 25 13 5 .. 16 6 4 Prison labour .. .. .. .. .. 109 11 7 23 17 2 33 13 6 52 0 11 Supervision .. .. .. .. .. 19 15 6 710 6 10 0 646 Interest on capital .. .. .. .. 424 0 13 0 2 11 0 0 18 4 Net sectional profits .. .. .. .. .. 54 18 9 (Loss) (Loss) 769 3 0 403 12 9 204 16 6 215 12 6 Revenue. £ s. d. £ s. d. £ s. d. £ s. d. By Sales and issues .. .. .. .. 705 4 2 384 8 8 176 18 4 143 17 2 Closing stocks — Raw materials .. .. .. .. 28 48 19 41 853 0 15 4 Stock-in-trade .. .. .. .. 5 16 8 .. .. 5 16 8 Net sectional losses .. .. .. .. .. (Profit) 19 12 11 65 3 4 Total net loss for year .. .. .. .. 29 17 6 769 3 0 403 12 9 204 16 6 215 12 6

93

B. —1 [PT. IV].

PRISONS DEPARTMENT —continued. QUARRYING AND GRAVEL-PIT WORKING. Profit and Loss Account for the Year ended 31st March, 1930.

WAIKUNE PRISON: ROADMAKING AND MAINTENANCE. Profit and Loss Account for the Year ended 31st March, 1930. Expenditure. Revenue. To Opening stocks — £ s. d. £ s. d. By Credits for construction and main- £ s. d. £ s. d. Horses .. .. .. 272 6 0 tenance of roads .. .. 11,100 12 4 Stores .. .. .. 11l 16 0 Horse-cartages .. .. 71 11 1 Loose tools and harness .. 234 110 Sundry labour contracts .. 2,028 9 2 618 3 10 Sale of firewood .. .. 33 10 0 Sundry expenses— Sale of metal.. .. .. 1,672 6 7 Explosives.. .. .. 275 5 9 14,906 9 2 Horse-feed and expenses .. 839 19 5 Closing stocks— Purchase of horses .. .. 245 6 3 Horses .. .. .. 447 6 3 Replacement and repairs to Stores .. .. .. 163 19 6 implements and tools .. 180 14 9 Loose tools and harness .. 120 13 2 Repairs to harness .. .. 25 3 4 731 18 11 Charges for use of motorvehicles and freight .. 3,342 13 4 Sundries .. .. .. 136 16 8 5,045 19 6 Prison labour .. .. .. .. 6,741 2 9 Officers'supervision .. .. .. 1,990 5 1 Interest on capital .. .. .. 44 18 4 Depreciation of plant . i .. .. 17 15 10 Profit on working .. .. .. 1,180 2 9 £15,638 8 1 £15,638 8 1

Total. Auckland. Napier. New Plymouth. Wellington. | Paparua. Expenditure. To Opening stocks— £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Consumable stores .. .. 108 10 11 108 10 11 Metal .. .. .. .. 584- 6 0 81 16 0 181 10 0 192 5 0 .. 128 15 0 Sundry expenses — Machine parts, tools, and repairs .. 1,820 15 2 885 07 6 5 0 18 58 500 906 3 11 Royalty on metal .. .. 60 10 4 .. .. ; .. 60 10 4 Explosives .. .. .. 425 9 5 400 5 0 . . | 25 4 5 Lubricants .. .. .. 113 8 5 100 0 11 .. I .. .. 13 7 6 Horse-feed and harness expenses .. 101 8 11 101 8 11 Tractor expenses .. .. .. 98 7 3 98 7 3 Fuel, light, power, and water .. 1,755 10 2 1,555 11 11 .. 5 17 0 .. 194 1 3 Freight and cartage .. .. 5,605 19 7 145 4 10 ... .. .. 5,460 14 9 Hospital maintenance of accident cases 114 7 6 101 12 6 12 15 0 Telephone rental .. .. . . 15 5 0 15 5 0 Legal and sundry expenses.. .. 313 9 6 216 5 2 .. 9 18 3 .. 87 6 1 Prison labour .. .. .. 13,075 2 5 8,207 4 1 462 0 9 1,692 1 1 108 1 6 2,605 15 0 Supervision .. .. .. 3,144 3 0 1,885 13 0 288 13 0 331 5 0 34 14 0 603 18 0 Depreciation (buildings, plant, and horses) 1,361 19 4 1,196 14 2 .. 0 17 3 2 9 10 161 18 1 Interest on capital .. .. .. 1,449 16 2 1,332 0 5 9 6 2 25 7 6 2 4 10 80 17 3 Net sectional profits for year .. .. .. 315 II 7 (Loss) (Loss) 525 5 7 1,736 0 7 Total net profit for year .. .. 1,330 11 4 31,479 0 5 16,746 12 3 960 9 11 2,301 1 2 738 6 1 11,978 17 5 Revenue. £ s. d. £ s. d. £ s. d. .6 s. d. £ s. d. £ s. d. By Sales of metal .. .. .. 30,185 15 2 16,140 17 8 455 15 6 1,064 8 6 738 6 1 11,786 7 5 Royalty from leases .. .. 450 0 0 450 0 0 Closing stocks— Consumable stores .. .. 116 12 0 103 17 7 .. 12 14 5 Metal .. .. .. .. 726 13 3 51 17 0 153 6 3 329 0 0 .. 192 10 0 Net sectional losses for year .. .. .. (Profit) 351 8 2 894 18 3 (Profit) (Profit) 31,479 0 5 16,746 12 3 960 9 11 2,301 I 2 738 6 1 11,978 17 5

B.—l [PT. IV].

94

PRISONS DEPARTMENT—continued. AUCKLAND PRISON : TAILORING AND MAIL-BAG REPAIRS. Profit and Loss Account for the Year ended 31st March, 1930. Expenditure. Revenue. To Opening stocks — £s. d. £ s. d. By Sales to Government Departments and transfer £ s. d. Completed work and work in pro- to general store .. .. .. .. 6,652 3 0 gress .. .. .. 45 5 7 Closing stocks— £ s. d. Loose tools .. .. 12 14 9 Completed work and work in pro58 0 4 gress .. .. 57 19 6 Sundry expenses— Loose tools .. .. 13 410 Raw materials .. .. .. .. 2,834 11 1 71 4 4 Soap, soda, brushes, &c. .. .. .. 21 12 0 Machine parts and repairs .. .. 16 12 8 Fuel, light, power, and water .. .. 89 6 1 Freight, cartage, &c. .. .. .. 0 13 0 Sundry expenses .. .. .. 0 5 0 Prison labour .. .. .. .. 1,557 9 1 Supervision .. .. .. .. 335 2 0 Interest on capital .. .. .. 49 2 9 Depreciation of plant and machinery.. .. 33 14 4 Rent of workshop .. .. .. .. 156 0 0 Net profit for year .. .. .. 1,570 19 0 £6,723 7 4 £6,723 7 4 AUCKLAND PRISON: TINSMITHING AND CARPENTERING. Profit and Loss Account for the Year ended 31st March, 1930. Expenditure. £ s. d. Revenue. £ s. d. To Opening stocks—Loose tools .. .. .. 56 9 8 By Sales, repairs, and prison issues .. .. 309 5 7 Materials .. .. .. .. .. 127 13 11 Closing stocks — Prison labour .. .. .. .. 213 9 2 Loose tools .. .. .. 52 0 3 Interest on capital .. .. .. .. 415 11 Net loss for year .. .. .. .. 41 210 £402 8 8 £402 8 8

B.—l [PT. IV].

95

PRISONS DEPARTMENT —continued. Balance-sheet as at 31st March, 1930. Liabilities.

Total. 1 Addington. Auckland. Hautu. Invercargill. Napier. New Plymouth. Paparua. Capital Account — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ 3. d. £ s. d. £ s. d. Public Works Fund .. 471,017 17 9 Consolidated Fund .. 209,581 15 9 Departmental (Labour 290,381 0 0 TreiwAdjSltafent ACCOUNT ~ 1? 2} 20 ' 610 9 11 15,192 11 0 224,921 13 8 40,557 111 151,791 1 10 7,827 7 6 11,224 2 9 152,083 3 0 Depreciation Eeserve .. .. 121,484 12 4 553 16 7 3,059 9 5 42,584 19 11 856 2 4 16,068 11 8 743 16 11 1,798 0 10 16,443 16 2 Sundry creditors — £ s. d. Departmental .. .. 1,202 2 1 Sundry .. .. 6,824 13 2 8,026 15 3 1,379 3 7 24 6 10 1,501 10 11 440 19 6 980 6 7 43 12 4 101 16 4 1,021 3 2 Accrued earnings of prisoners .. .. 7,228 3 5 .. 75 19 8 2,221 14 8 314 14 2 962 11 6 1 6 2 587 10 0 500 17 8 Deposits .. .. .. .. 1,240 5 9 100 2 4 6 0 6 131 9 0 70 4 0 71 8 0 2 11 7 15 7 11 72 18 10 Writings off Suspense Account .. .. 1,407 13 6 1,407 136 1,130,232 1 1 I 23,951 5 11 18,358 7 5 271,361 8 2 42,239 1 11 169,873 19 7 8,618 14 6 13,726 17 10 170,121 18 10 Point Halswell. I'angipo. Waikeria. Waikune. Wanganui. Wellington. Wi Tako. Minor Gaols. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Adjustment Account " } 17,488 0 4 20,301 12 11 120,714 14 8 9,956 7 9 6,836 3 5 119,073 3 5 60,069 11 1 12,297 5 8 Depreciation Reserve .. .. .. .. 2,949 10 1 289 4 4 1 0,320 15 10 2,092 4 2 1,139 6 0 8,884 18 7 11,063 16 9 2,636 2 9 Sundry creditors .. .. .. .. .. 33 15 1 136 15 5 726 9 4 660 11 6 51 2 2 444 10 0 264 1 10 216 10 8 Accrued earnings of prisoners .. .. .. .. 39 1 6 231 16 2 882 16 0 539 12 6 249 17 6 297 7 9 322 18 2 Deposits .. .. .. .. . . .. 14 16 5 6 6 9 56 1 0 47 0 6 26 10 2 72 17 8 532 14 6 13 16 7 Writings off Suspense Account ........ 20,525 3 5 20,965 15 7 132,700 16 10 13,295 16 5 8,302 19 3 128,772 17 5 72,253 2 4 15,163 15 8

B.—l [Pt. IV],

PRISONS DEPARTMENT— continued. Balance-sheet as at 31st March, 1930— continued. Assets.

96

I Head Office \ I iSTpw Point i Total. | and General! Addington. I Auckland. [ Hautu. I Invercargill. Napier. I Paparua. Halswell Rangipo. Waikeria. Waikune. Wanganui. Wellington. Wi Tako. 1 Minor Gaols. Stores. j I ! l ' I ! J I ! l_ _J I [ I ! ,*>• ' I National Development Account expenditure — I . Kangitoto Island Improvement 4ccount —• £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d.| £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Expenditure to 31st March, 1929 7,136 3 1 .. .. 7,136 3 1.. .. | .. .. .. Expenditure for year ended 2,321 18 5 .. .. 2,321 18 5 .. .. .. 31st March, 1930 I ! 9,458 1 6 .. .. 9,458 1 6 . . j .. .. .. .. | Land and buildings — Freeholds .. .. .. 165,902 16 7 .. 3,845 0 0 6,961 0 0 .. 32,345 1 1 3,650 15 6 1,810 0 0 24,158 3 6 1,045 0 4 .. 47,921 7 1 358 1 21,000 0 0 29,058 2 211,951 5 9 1,799 0 0 Leaseholds .. .. .. 11,580 5 5 .. .. .. •• 11,580 5 5 .. .. .. .. .. Taupo Land Development Account 43,024 17 4 .. .. .. 29,527 0 1 .. .. .. .. .. |13, 497 17 3 Buildings .. .. .. 613,045 11 4 .. 9,935 5 0194,466 12 10 4,655 8 10 84,738 14 52,506 15 3 6,358 17 4118,681 14 813,320 5 1 1,926 10 11 49,347 12 4 5,563 15 23,942 12 7 80,809 8 1028,511 12 8 8,280 5 5 833,553 10 8 .. 13,780 5 0 201,427 12 10:34,182 8 11 128,664 0 116,157 10 9 8,168 17 4142,839 18 214,365 5 8 2 97,268 19 5 5,921 16 44,942 12 7109,867 11 0|40,462 18 510,079 5 5 Farm and garden assets — Live-stock . .. .. 23,867 19 0 .. 10 13 9 .. 3,240 0 5 3.726 13 Oj .. 26 11 6 2,840 15 11' 12 4 0 2,082 2 6 10,740 7 11 9 2 0 .. 117 18 6! 1,061 9 6 Crops .. .. .. 8,705 1 9 .. .. . • 1,261 6 3 i;372 11 0 .. .. 1,198 5 6 .. 3,160 0 0 3,367 19 0 .. i .. .. 345 0 0 Gardens, orchards, and nurseries 2,348 8 11 .. 7 12 6 124 8 11 72 19 0 94 8 7 5 17 5 30 8 11 313 13 0; 12 4 4! 36 4 6 1,235 6 5 .. 1 18 11 131 5 9 279 10 8 2 10 0 Implements and machinery .. 5,825 19 11 .. .. •• 378 0 7 1,339 10 4 .. .. 1,441 12 0 211 3 6 361 15 4 1,832 2 9 .. .. 26 7 6 235 7 11 Tractors . . . . . . 516 1 8 . . . . . . 184 6 8 . . . . . . . ■ .. . . .. . . . . . . 331 15 0 Harness, loose tools, and sundry 2,981 8 6 .. .. 15 3 11 453 0 4 464 13 9 4 3 0 11 6 9 758 18 7 8 9 3 105 7 7 990 4 2 .. .. 10 12 7 159 8 7 stores I | I I Apiary .. .. .. 114 3 5 .. .. . ■ ■ • . ■ .. . ■ | 114 3 5 .. | 44,359 3 2 .. 18 6 3 139 12 10| 5,589 13 3| 6,997 16 8 10 0 5 68 7 2 6,553 5 0, 244 1 l| 3,745 9 11 18,280 3 8 9 2 0 1 18 11 286 4 4 2,412 11 8 2 10 0 Miscellaneous industry and instituFixed plant . . .. .. 36,014 -6 6 .. 546 2 7 19,564 14 0 .. .. '• .. 17 5 4 .. .. .. .. j .. .. 49 16 1015,836 7 9 Implements and machinery .. 6,896 17 10 .. 3 12 0 2,709 7 8 .. 1,063 1 8 ; .. .. 1,478 15 3 19 14 10 .. 25 12 1 496 19 8; .. 27 16 1 1,069 8 7 2 10 0 Motor-vehicles .. .. 5,616 14 0 .. .. 1,332 14 7 .. 485 9 5 .. .. .. .. .. 1,092 15 9 1 1,276 16 2 .. 1,428 18 1 ' Lighters .. .. .. 1,064 0 0 .. .. •• 1,064 0 0 Loose tools and harness .. 2 276 7 3 . . 17 18 0 606 6 10 11 1 0 102 15 10 29 19 5 60 13 8 352 7 7 16 16 5 .. 114 5 11 619 10 7 12 7 0 177 17 0 122 0 0 32 8 0 Arms and accoutrements .. '806 6 0 .. 645 1 8 2 4 0 48 17 4 17 9 0 23 15 6 26 4 0 1 9 0 .. 8 3 6 5 8 0 .. 18 18 1 3 4 11 5 11 0 Library and school books .. 807 12 5 40 5 7 21 6 8 111 2 6 12 10 0 181 )1 0 28 2 3 79 3 9 39 17 4 9 4 6 .. 94 15 6 .. 43 12 0 75 0 0 70 0 6 1 0 10 Furniture and fittings .. 12,065 10 0 1,447 5 5 571 17 8 2.381 7 9 186 5 5 1,043 14 10 138 2 0 221 16 2 1,069 15 1 525 12 10 76 15 4 944 9 3 513 10 10 206 13 6 1,202 7 7 381 15 8 254 0 8 Clothing and bedding .. .. 15,073 4 4 .. 558 19 9 2,748 17 11! 676 16 9 2,827 11 5 234 3 0 629 10 0 1,082 12 7 773 9 0 412 19 9 1,375 10 0 960 7 6 260 11 7 1,418 1 7 808 9 10 305 3 8 Band instruments .. .. 230 0 0 .. .. • • ! • • 230 0 0 .. .. .. j .. .. .. j Stock-in-trade and raw materials 3,20] 3 1 .. .. 1,027 15 11! .. 251 14 11 153 6 3 329 0 0 1,051 11 8: .. .. .. I .. i .. 28 4 8 359 9 8 Stocks in general store .. 9,130 18 7 9,130 18 7 ■■ ! •• .. ! .. .. ■■ .. .. ! Stocks in local stores .. .. 2,879 10 8 .. 44 19 8 719 18 7 59 15 10 457 7 6 49 18 9 124 8 8 120 1 0 112 10 9 43 19 2 482 13 9 207 12 4 38 8 0 302 11 4 99 11 0 15 14 4 Horses in quarries and roadworks 498 8 0 .. .. 20 13 3 .. .. i .. .. .. .. .. .. ! 447 6 3 .. 30 8 6 96,560 18 8 10,618 9 7 1,764 16 4 31,868 0 8| 948 13 0 8,656 3 111 651 0 8 1,485 13 1 5,221 4 6 1,458 17 4 533 14 3 4,138 5 9| 4,527 11 4 561 12 1 4,759 19 9jl8,750 7 11 616 8 6

7—B. 1 [Pt. IV].

B.—l I Ft. IV i.

G. 0. Hall, A.R.A.N. Z., Accountant, Prisons Department. B. L. Dallard, A.1.A.N.Z., A.R.A.N.Z., Controller-General of Prisons. I hereby certify that the Institutional Accounts, Subsidiary Working Accounts, Income and Expenditure Accounts, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note and to the comment: No charge for Head Office administration has been made against the various Industry Working Accounts.— G. F. C. Campbell, Controller and Auditor-General.

97

Sundry debtors (departmental, 9,146 5 4 1,987 8 4 1 15 0 910 7 8 127 18 1 200 0 6 43 7 10 16 12 0| 1,161 10 9 5 18 3 .. 467 12 8 2,477 16 3 3 8 0| 104 12 4 1,625 2 2i 12 15 6 £1.981 12s. 7d. ; sundry, £7,164 12s. 9d.) . | Cash in Deposit Accounts .. 1,240 5 9 100 2 4 6 0 6 131 9 0 70 4 0 71 8 0 2 11 7 15 7 11 72 18 10 14 16 5 6 6 9 56 1 0 47 0 6 26 10 2 72 17 8 532 14 6 13 16 7 Butterfat bonuses held on deposit 879 4 8 .. .. .. .. 35 0 0 .. .. .. I .. .. 844 4 8 .. j Expenditure paid in advance .. 185 5 5 0 4 4 3 7 3 10 19 3 2 8 3 132 16 11 .. 0 2 0 9 10 10 3 4 3 2 19 4 3 7 10 9 3 6 .. 7 0 8 0 1 0 Postage-stamps .. .. 79 5 1 23 18 6 2 15 5 4 14 9 2 11 9 8 7 8 3 16 10 4 13 4 2 6 2 1 18 9 1 19 9 6 12 11 4 2 3 1 3 0 1 13 8 4 11 9 3 18 7 Brickworks Improvements Instal- 34 17 4 .. .. .. .. .. .. .. .. i .. .. .. .. .. .. ment Account 34 17 4f Mount Cook Cottages Demolition 1,511 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 1,511 0 0 .. I Account 13,076 3 l\ 2,111 13 6 13 18 2 1,057 10 8 203 2 l| 447 13 1 49 16 3 36 15 3| 1,246 6 7 25 17 8| 11 5 10 1,377 19 1 2,538 2 6j 31 1 2 1,697 4 4 2,197 6 9 30 10 8 Writings off in Suspense — I I Sundry stores and live-stock .. 1,407 13 6 1,407 13 6 .. . . .. J .. .. .. I .. .. .. .. .. I Terrace Prison demolition .. 5,718 17 0| 5,718 17 0 .. .. j .. .. j .. .. ,. .. | .. i 7,126 10 6| 7.126 10 6 .. .. j .. j .. .. .. j .. .. .. .. I .. I | .. .. | Departmental cost for year ended 31st March, 1930 — Maintenance of institutions .. 109,948 2 4 .. 2,688 18 2 30,795 19 4! 1,315 4 8 18,742 17 1 1,400 9 2 2,770 12 8 14,152 1 9 4,030 17 7 1,250 17 5 9,030 8 6 1,491 14 92,697 19 2 11,454 0 5 3,710 1 1 4,416 0 7 Industries .. .. .. 12,054 18 4 .. 92 3 9 81 .. j 6,365 7 11 349 17 3 1,196 12 4 109 2 10 400 4 4 .. 2.605 0 5 Cr. 1192 10 6 67 15 4 707 17 7 4,719 16 6 19 0 6 Prison Board and probation upkeep 4,094 12 4 4,094 12 4 .. I .. I .. .. .. .. | .. j 126,097 13 0 4,094 12 4 2,781 1 8| 27.410 9 8| 1,315 4 8j 25,108 5 0 1,750 6 5 3,967 5 0 14,261 4 7| 4,431 1 11 1,250 17 5 11,635 8 11 299 4 32,765 14 6 12,161 18 0 8,429 17 7 4,435 1 1 1,130,232 1 123,951 5 11 18,358 7 5271,361 8 242,239 1 11169,873 19 78,618 14 613,726 17 10170,121 18 10 20,525 3 520,965 15 7132,700 16 1013,295 16 58,302 19 3,128,772 17 572,253 2 415,163 15 g I 1 ! i I I I I Xote. —The following charges are included in the accounts for which the Department possesses no parliamentary appropriations : (a) Rental value as assessed by the Justice Department and Public Works Department ; (b) interest at 4£ per cent, on capital as at 1st April, 1929. The cost of erection and maintenance of buildings is appropriated in votes under the control of the Public Works Department.

B.—l TPT. IV

98

PUBLIC SERVICE COMMISSIONER'S OFFICE. Income and Expenditure Account foe the Year ended 31st Maech, 1930. Expenditure. £ s. d. Income. £ s. d. To Permanent charges—Salaries .. .. 2,513 2 8 By Examinations .. .. .. .. 321 12 0 Appropriations— £ s. d. Balance .. .. .. .. .. 9,190 110 Printing and stationery .. 238 7 2 Postages and telegrams .. 107 2 8 Advertising .. .. 280 19 6 Appeal Board .. .. 242 8 8 Sundry payments .. .. 76 18 9 Rent .. .. .. 442 0 0 Travelling-expenses .. 374 1 9 Salaries .. .. .. 4,950 19 9 Telephone services .. .. 88 17 3 Office fittings and requisites .. 61 18 5 6,863 13 11 Depreciation .. .. .. 134 17 3 £9,511 13 10 £9,511 13 10 £ s. d. £ s. d. To Balance brought down .. .. .. 9,190 110 By Excess of expenditure over income .. .. 9,261 17 2 Interest on capital (4f per cent, on £1,594 16s. lid.) .. .. 71 15 4 £9,261 17 2 £9,261 17 2 Note.—4J per cent, interest on capital as at Ist April, 1929, is included in the above charges. The office possesses no parliamentary appropriation for this item. Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. Capital Account .. .. .. .. 1,594 16 11 £ s. d. £ s. d. Treasury Adjustment Account .. .. .. 8,369 11 0 Office furniture .. .. .. 1,594 16 11 Sundry creditors — £ £. d. Addition during year .. .. 72 5 2 Prisons .. .. .. .. 22 14 0 1,667 2 1 Railways .. .. .. 28 1 7 Stationery on hand .. .. .. .. 50 10 0 Post and Telegraph .. .. 9 8 6 Official stamps on hand .. .. .. 9 12 3 Printing and Stationery .. .. 40 17 7 Sundry debtor (Labour Department) .. .. 017 3 Public Works .. .. 32 16 10 Excess of expenditure over income .. .. 9,261 17 2 Other than Government Departments 62 17 7 196 16 1 Depreciation Reserve .. .. .. 828 14 9 £10,989 18 9 £10,989 18 9 T. Maek, Secretary, Public Service Commissioner. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note.—G. F. C. Campbell, Controller and Auditor-General. PUBLIC SERVICE SUPERANNUATION FUND. Revenue Account foe the Yeae ended 31st Maech, 1930. £ s. d. £ s. d* Amount of fund at beginning of year 2,625,943 7 4 Retiring-allowances— Members'contributions — To members .. .. .. 334,342 4 0 Under section 19 (ordinary) .. 262,543 14 0 To widows and childrcr. .. .. 33,153 9 8 Transferred from other superannua- Contributions returned— tion funds .. .. .. 880 15 2 Under section 37 (left service .. 36,456 5 8 Interest on arrears of contributions 145 14 3 Under section 42 (death).. .. 12,785 14 9 Government subsidy— Under section 34 .. .. 864 15 7 Statutory .. .. .. 86,000 0 0 Contributions to other superannuation Additional .. .. .. 100,000 0 0 funds, section 120 .. .. 810 6 11 Section 114 (widows and children).. 14,844 1 2 Loss on realization of security .. 1,662 1 1 Interest on investments .. .. 154,612 910 Expenses— Fines, &c. .. .. .. 404 13 6 Medical fees .. .. .. 59 17 0 Subsidy, Cook Islands and Samoa .. 862 9 5 Salaries .. .. .. 2,724 13 3 Audit fees .. .. .. 50 0 0 Heating and lighting .. .. 11 19 11 Rent .. .. .. .. 197 0 0 Cleaning .. .. .. 55 3 8 Messenger service .. .. 46 0 0 Public Trustee's charges .. .. 3,865 15 1 Furniture and fittings .. .. 33 4 6 Contingencies .. .. .. 5 17 4 Printing and stationery .. .. 123 13 10 Typewriters and other machines (upkeep) .. .. .. 5 5 1 Postages, telegrams, and services .. 170 11 11 Post and Telegraph charges .. 809 0 6 Balance as at 31st March, 1930 .. 2,818,004 111 £3,246,237 4 8 £3,246,237 4 8 p

99

B. —1 [PT. IV].

PUBLIC SERVICE SUPERANNUATION PUND—continued. Balance-sheet as at 31st March, 1930. Liabilities. Assets. Superannuation Fund Account— £ s. d. £ s. d. Balance due from Revenue Account 2,818,004 111 Amount invested by the Board .. 2,823,237 3 8 Add amount transferred from Un- Contributions due in course of transclaimed Account .. .. 1,053 16 6 mission .. .. .. 17,266 18 3 Add value of office furniture, fittings, Interest due and accrued .. .. 39,510 2 10 and machinery .. .. 499 17 7 Subsidy— Cook Islands and Samoa.. .. 56 8 3 2,819,557 16 0 Section 114, Public Service SuperRetiring and other allowances due, in annuation Act, 1927 .. .. 69 6 11. course of payment — Cash in hand, Public Trustee .. 25,066 14 9 To members .. .. .. 3,997 10 10 Bank Account .. .. .. 1,457 9 3 To widows and children .. .. 325 19 1 Office furniture, fittings, and machinery 499 17 7 Refund of contributions due, in course Rates and taxes paid on account of of payment— mortgagors (recoverable).. .. 224 10 5 Under section 37 (left service) .. 404 9 8 Retiring-allowances recoverable (Marine Under section 42 (death) .. 935 18 0 Department) .. .. .. 21 1 2 Contributions transferable to other Assets in Suspense Account .. 1,662 1 1 superannuation funds .. .. 64 0 5 Expenses due, in course of payment — Heating and lighting .. .. 2 0 5 Printing and stationery .. .. 5 15 0 Post and Telegraph charges .. 185 10 0 Typewriters and other machines (upkeep) .. .. .. 0 4 0 Postages, telegrams, and services .. 9 13 3 Public Trustee's charges .. .. 987 15 I Balance, cost-of-living bonus .. 10 1 Contributions paid in advance or in error .. .. .. .. 155 10 3 Balance, Government subsidy* .. 64,500 0 0 Unclaimed Account (contributions, &c.) 520 10 7 Post Office Account .. .. 15,756 0 5 Writing off Suspense Account .. 1,662 1 1 £2,909,071 14 2 £2,909,071 14 2 * The Government subsidy is paid in January of each year, and, owing to the change in the date of the financial year, to show flic true position of the fund it is necessary to state this item as a liability. Subsidiary Account. Cost-of-living Bonus paid to Annuitants of the Public Service Superannuation Fund on behalf of the Treasury. Dr. £ s. d. Cr. £ s. d. To Amount disbursed for period Ist April, By Balance, Ist April, 1929 .. .. 2 3 4 1929, to 31st March, 1930 .. 3,509 12 9 Amount received from the Treasury.. 3,508 9 6 Balance carried forward .. .. 10 1 £3,510 12 10 £3,510 12 10 Stipendiary Magistrates' Account. Revenue Account for the Year ended 31st March, 1930. Dr. £ s. d. Or. £ s. d. Amount of fund, Ist April, 1929 .. 22,205 0 2 Administration expenses .. .. 62 611 Members'contributions, section 63, Public Retiring-allowances .. .. .. 2,470 4 0 Service Superannuation Act, 1927 .. 1,870 15 5 Balance as at 31st March, 1930 .. 22,822 15 5 Interest on investments .. .. 1,279 10 9 £25,355 6 4 £25,355 6 4 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Accumulated fund .. .. .. 22,822 15 5 Contributions due in course of transmission .. .. .. .. 4 3 4 Amount invested .. .. .. 22,81812 1 £22,822 15 5 £22,822 15 5 William M. Wright, Secretary. E. S. Wogan, 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.

£.—1 [PT. IV].

100

PUBLIC TRUST OFFICE. Profit and Loss Account foe the Year ended 31st March, 1930. £ s. d. £ s. d. £ s. d. To Salaries .. .. .. .. 213,346 810 By Commission and other income .. .. 312,219 19 6 Overtime .. .. . . .. 707 19 9 Service charges— Agents' commission . . 9,392 7 4 Services of High Commissioner 1,180 0 0 Services of General Post Office 861 3 6 11,433 10 10 Audit of books and accounts .. .. 700 0 0 Maintenance of premises and plant— Repairs, insurance, &o. .. .. 6,671 12 3 Rent .. .. .. .. 1,082 18 4 General charges— Advertising .. .. 5,71219 6 Cleaning, lighting, heating, and power .. .. .. 5,642 11 0 Legal expenses .. .. 178 15 3 Rates .. .. .. 666 2 7 Miscellaneous payments .. 835 16 10 Postages and freight .. 4,712 19 3 Stamp duty on receipts and , cheques .. .. 1,062 10 11 Telephone subscriptions .. 1,163 5 8 Printing, stationery, and requisites .. .. .. 6,850 15 5 Travelling-expenses .. 4,820 10 4 Salaries and expenses of Farm Inspectors .. .. 4,096 14 6 Salaries of custodians and staff 6,829 0 1 42,572 1 4 Depreciation on office premises, furniture, plant, &o. .. .. .. .. 17,029 18 0 Contribution to subsidy to Public Service Superannuation Fund .. .. .. 3,146 17 6 Land-tax .. .. .. .. 2,271 17 6 Income-tax .. .. .. .. 2,260 0 0 Balance, being net profit for year, transferred to Appropriation Account .. .. 10,996 15 2 £312,219 19 6 £312,219 19 6 PROFIT AND Loss APPROPRIATION ACCOUNT FOR THE YEAR ENDED 31ST MARCH, 1930. £ s. d. £ s. d. To Consolidated Fund — By Investment Fluctuation Account .. .. 14,733 14 10 One-half profits for year ended 31st March, Profit and Loss Account— 1929, paid in accordance with section 24 (1) Balance transferred .. .. .. 10,996 15 2 of the Finance Act, 1929 .. .. 14,733 14 10 Profit on sale of leasehold property .. .. 889 4 7 General Legal Expenses Account .. . . 1,000 0 0 Investment Fluctuation Account .. .. 5,387 12 2 Balance .. .. .. .. 5,498 7 7 £26,619 14 7 £26,619 14 7 £ s. d. By Balance .. .. .. .. .. 5,498 7 7

101

B. —l [PT. IV],

PUBLIC TRUST OFFlCE—continued. Balance-sheet as at 31st Maech, 1930. Liabilities. Assets. £ s. d. £ s. d. £ s. d. Amounts held in Common Freehold and leasehold premises and sites, and Fund for sundry estates balance purchase-money of premises sold .. 494,919 10 8 and funds .. .. 24,014,191 19 3 Furniture and plant, &c. .. .. .. 47,530 14 11 Amounts held for special Stationery and stores, &c. .. .. .. 5,941 12 7 investment on behalf of Stocks, bonds, and debencertain funds, but not tures — £ s. d. yet invested .. .. 80,825 17 0 Government securities .. 2,524,071 10 9 Amount specially invested Land Settlement Finance on behalf of certain Act debentures .. 38,500 0 0 estates and funds .. 9,954,272 2 0 Local bodies'debentures 7,757,622 7 11 34,049,289 18 3 — — 10,320,194 4 8 Sundry creditors, including Mortgages, &c. .. .. 12,934,369 10 1 accounts passed for pay- Less reserve .. .. 46,882 7 2 ment, but not yet paid" .. 137,447 1 11 12,887,487 2 11 Reserve for land and income Advances for protection of tax .. .. .. 4,531 17 6 securities acquired or in Reserve in respect of enemy- possession, &c. .. .. 21,727 17 8 property moneys .. 36,182 15 10 Properties acquired .. 138,568 1 1 Special reserve for securities 15,000 0 0 Less reserve .. .. 22,453 19 1 General Legal Expenses 116,114 2 0 Account .. .. 16,218 8 10 Advances (on overdraft) to Investment Fluctuation Ac- estates and accounts .. 403,564 19 11 count .. .. 132,695 18 5 Less reserve .. .. 968 18 8 204,629 0 7 402,596 1 3 Assurance and Reserve Fund .. .. 427,346 1 3 Interest and rent accrued, Profit and Loss Appropriation Accouut .. 5,498 7 7 due, and overdue— Interest accrued up to 31st March, 1930, but not yet due, and interest overdue .. 379,832 12 0 Rent due or accrued .. 755 7 6 380,587 19 6 Sundry debtors .. .. .. 58,840 2 5 Cash in hand, on current account, and on deposit in New Zealand and in London .. .. .. 133,998 19 0 Special investments held on behalf of certain estates and funds— Government securities .. 1,722,535 1 6 Rural Advances bonds .. 871,006 10 0 Land Settlement Finance Act debentures .. 3,500 0 0 Local bodies'debentures 2,036,033 14 1 Private debentures and shares .. .. 27,769 5 7 Mortgages .. .. 5,231,351 6 3 Mortgage securities acquired .. .. 47,231 0 9 Advances for protection of securities .. 14 6 8 Loans .. .. 446 14 11 Savings-bank accounts .. 1,029 5 5 Overdue interest on special investments .. 13,354 16 10 9,954,272 2 0 £34,824,210 9 7 £34,824,210 9 7 J. W. Macdonald, Public Trustee. F. Menneer, A.R.A.N.Z., Assistant Chief Accountant. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— G. F. G. Campbell, Controller and Auditor-General.

B.—l [PT. IV].

102

PUBLIC WORKS DEPARTMENT. ELLESMERE AND FORSYTH'RECLAMATION AND AKAROA RAILWAY TRUST ACCOUNT (PUBLIC WORKS FUND). (Section 383, Land Act, 1924.) Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. d. To Expenditure under section 6, Ellesmere Land By Rents from Crown lands .. ... .. 1,84.0 14 4 Drainage Act, 1905 — Interest on loans raised by Board .. .. 439 5 0 Rebates and remission of rent .. .. 136 15 11 Cost of administration .. .. .. 80 11 10 Improvements of Lincoln - Tittle River Railway ... .. .. .. 6 7 1 Balance, being excess of income over expenditure, transferred to Accumulated Fund .. 1,177 14 6 £1,840 14 4 £1,840 14 4 Balance-sheet as at 31st March, 1930. Liabilities. ' Assets. Sundry creditors— £ s. d. £ s. d. Sundry debtors— £ s. d. £ s. d. Interest under section 6, , Ellesmere Rents .. .. .. .. 254 8 3 Land Drainage Act, 1905 .. 439 6 0 Miscellaneous .. .. .. 14 0 Rents paid or charged in advance .. 464 8 2 255 12 3 903 13 2 Treasury Adjustment Account .. .. 13,578 17 2 Accumulated fund .. .. .. 12,930 16 3 £13,834 9 5 £13,834 9 5 J. J. Gibson, Accountant, Public Works Department. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Fowler, Deputy Controller and Auditor-General.

B.—l|[Pt. IV],

NEW ZEALAND GOVERNMENT RAILWAYS. Capital Account as at 31st March, 1930.

103

Total to 31st March, Year ended j Total to 31st March, Total to 31st March. Year ended Total to 31sc March, 1929. 31st March, 1930. j 1930. 1929. 31st March, 1930. 1930. Expenditure. £ s. d. £ s. d. £ s. d. Receipts. £ s. d. £ s. d. £ 6. d. Permanent-way, and works, buildings, 45,595,238 12 4 852,232 2 6 46,447,470 14 10 Prom General Government Funds — machinery, and plant (lines open for Public Works Fund .. .. 47,956,310 15 7 388,675 13 4 48,344,986 8 11 traffic) 1 Wellington-Hutt Railway Improve- 228,373 5 5 .. 228,373 5 5 Boiling-stock .. .. .. 10,704,258 4 7 347,851 13 1 11,052,109 17 8 ment Account New lines in course of construction by 1,038,739 11 9 375,135 8 2 1,413,874 19 11 Railways Improvement Account, 1904 641,275 7 8 .. 641,275 7 8 Public Works Department charged Railways Improvement Authoriza- 6,359,396 5 0 1,259,261 1 2 7,618,657 6 2 against Railways Improvement Au- tion Act 1914 Account thorization Act 1914 Account Consolidated Fund .. .. 4,296 7 10 .. 4,296 7 10 Lake Wakatipu steamer service .. 44,387 3 3 362 9 5 44,749 12 8 Westport Harbour Loans .. 350,000 0 0 .. 350,000 0 0 Road motor services .. .. 67,899 19 11 22,321 10 3 90,221 10 2 Works constructed from Harbour House-factory and sawmill at Frankton 156,813 17 1 Cr. 3,695 1 11 153,118 15 2 Board funds — Junction Westport .. .. .. 71,640 0 0 .. 71,640 0 0 Greymouth .. .. .. 47,508 0 0 .. 47,508 0 0 Works constructed by provinces and 1,787,741 0 0 .. j 1,787,741 0 0 Midland Bailway Company at valuation 57,446,541 1 6 1,647,936 14 6 59,094,477 16 0 Advances to Capital Account from .. 83,531 17 8 83,531 17 8 Working Railways Account Outstanding liabilities .. .. .. 23,535 16 9 23,535 16 9 57,607,337 8 11 1,594,208 1 6 59,201,545 10 5 57,446,541 1 6 1,755,004 8 11 59,201,545 10 5 I Note. —Unopened lines are under the control of the Public Works Department, and all expenditure out of the Public Works Fund in connection therewith is included in the accounts of that Department. For the purposes of computing interest charges the capital as stated above is reduced by £8,100,000, vide Section 20 of the Finance Act, 1929.

B.—l [Pt. IV

104

NEW ZEALAND GOVERNMENT RAILWAYS— continued. General Balance-sheet as at 31st March, 1930. Liabilities. Asset". Sundry creditors— £ a. d. £ s. d. Sawmills— £ s. d. £ s. d. General creditors (including Stocks of timber, &c. .. .. 202,214 13 0 unpaid wages) .. .. 327,374 3 10 Stores and material on hand— Government Departments .. 17,154 5 8 Stores Branch .. .. 831,096 2 10 344,528 9 6 Subsidiary services .. 9,451 12 8 Consolidated Fund—Advance 840,547 15 6 under section 37 of Govern- Sundry assets— ment Railways Act, 1926 Advertising Branch .. 51,785 J 7 4 (No. 17) .. .. .. .. 150,000 0 0 Refreshment Branch .. 27,597 9 3 Collections for refunds to— Road-motor services .. 2,683 11 3 Harbour Boards, shipping com- Housing improvement .. 15,516 12 11 panies, and other carriers .. 14,935 16 3 97,583 10 9 Government Departments .. 5,014 19 6 Sundry debtors— 19,950 15 9 Advances to capital .. 83,531 17 8 Government Departments .. 21,083 10 3 General Reserve .. .. 1,378,316 10 11 Advances to Railway EmInsurance Reserve Accounts— ployees under section 15 (5) Fire .. .. .. 33,910 15 4 of Government Railways Act, Workers'Compensation .. 15,501 15 0 1927 .. .. .. 17,327 19 4 Slips, Floods, and Accidents Work in progress and sundry Equalization Account .. 17,219 18 0 debtors.. .. 71,345 19 1 Betterments Reserve Account— 193,289 6 4 Refreshment Branch .. 4,288 18 4 Outstanding at stations— Cash in hand .. .. 14,947 2 8 Total Revenue Reserve Ac- .. 1,449,237 17 7 Freight owing by Government counts j Departments .. .. 32,191 6 4 Reserve Account for Renewals Freight owing by sundrv and Depreciation of Capital debtors.. .. .". 161,905 I 5 Assets .. .. .. .. 1,687,561 14 6 ! 209,043 10 5 Sick Benefit Fund .. .. .. 5,794 3 0 Investments, Sick Benefit Fund 6,300 0 0 Items to be written oft' on receipt Accrued interest on investments 228 7 1 of parliamentary authority .. .. 5,086 18 8 6,528 7 I Cash in Working Railways Account .. .. .. .. 70,936 3 2 Net Revenue Account .. .. 2,042,016 12 9 £3,662,159 19 0 £3,662,159 19 0 H. Valentine, A.R.A.N. Z., Chief Accountant. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the relative books and documents submitted for audit, and correctly set out the position as disclosed thereby.— G. F. C. Campbell, Controller and Auditor-General.

105

B. 1 [PT. IV

Net Revenue Account.

Net Revenue Appropriation Account.

NEW ZEALAND GOVERNMENT RAILWAYS- continued. Income and Expenditure of the Whole Undertaking for the Year ended 31st March, 1930.

Year 1929-30. Year 1928-29. Gross Revenue. Expenditure. Net Revenue. Gross Revenue. Expenditure. | Net Revenue. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Railway operation .. .. .. .. .. ) 7,473,993 1 6 6,848,025 11 2 625,967 10 4 7,524,864 1 3 6,374,570 1 9 1,150,284 19 6 Lake Wakatipu steamers .. .. .. .. .. | 11,446 17 7 18,374 6 0 Dr. 6,927 8 5 10,940 9 8 17,424 16 3 Dr. 6,484 6 7 Refreshment service .. .. .. .. .. 131,342 Oil 124,361 0 10 6,981 0 1 123,058 19 8 116,090 6 5 6,968 13 3 Bookstall service .. .. .. .. .. 959 3 8 869 4 11 89 18 9 322 8 5 300 14 8 21 13 9 Advertising service .. .. .. .. .. 53,532 2 0 53,151 5 9 380 16 3 53,983 15 3 50,719 9 7 3,264 5 8 Dwellings .. .. .. .. .. .. 109,648 9 6 187,815 18 2 Dr. 78,167 8 8 ! 105,897 7 5 170,073 8 9 Dr. 64,176 1 4 Buildings occupied by refreshment service, bookstall- 21,404 14 11 9,143 17 3 12,260 17 8 19,455 1 0 8,483 0 7 10,972 0 5 proprietors, &c. Road motor-services .. .. .. .. .. 105,702 7 1 117,117 6 5 Dr. 11,414 19 4 102,385 7 7 111,712 8 5 Dr. 9,327 0 10 Miscellaneous revenue .. .. .. .. .. 380,086 19 0 .. 380,086 19 0 308,131 2 7 .. 308,131 2 7 8,288,115 16 2 j 7,358,858 10 6 8,249,038 12 10 6,849,383 6 5 Total net revenue to Net Revenue Account .. .. .. .. 929,257 5 8 .. .. 1,399,655 6 5

II! i Dr. 1929-30. 1928-29. Cr. ' 1929-30. 1928-29. j £ s. d. £ s. d. £ s. d. £ s. d. To Interest on capita] .. .. .. .. 2,132,324 0 9 2,331,334 14 5 By Net earnings before charging interest. on capital.. 929,257 5 8 1,399,655 6 5 Adjustment of accrued subsidy on branch lines 8,201 10 8 .. Subsidy, branch lines and isolated sections .. .. 498,936 13 11 and isolated sections, year ended 31st March, Deficit" carried to Net Revenue Appropriation 1,211,268 5 9 432,742 14 1 1929 Account 2,140,525 11 5 2,331,334 14 5 2,140,525 11 5 2,331,334 14 5

Dr. 1929-30. 1928-29. Cr. 1929-30. 1928-29. £ s. d. £ s. d. £ s. d. £ s. d. To Balance from previous year .. .. .. 802,830 19 9 370,088 5 8 By Balance carried forward .. .. .. 2,042,016 12 9 802,830 19 9 Betterments .. .. .. .. 27,917 7 3 Net Revenue Account .. .. .. 1,211,268 5 9 432,742 14 1 2,042,016 12 9 802,830 19 9 2,042,016 12 9 802,830 19 9

B.—l TPt. TV

106

NEW ZEALAND GOVERNMENT RAILWAYS— continued. Income and Expenditure in respect of Railway Operation, Year ended 31st March, 1930.

I jj - - — Per Cent, of j p er (; en t o1 Operating Revenue. Onpratiiw Hevprmn EXPENDITURE 1929-30. 1928-29. INCOME. 1929-30. 1928-29. revenue. 1929-30. 1928-29. 1929-30. 1928-29. £ s. d. £ s. d. £ s . d. £ s. d. Maintenance of way and works .. 1,146,014 3 3 1,111,228 14 11 15-33 14-77 Passengers, ordinary .. .. .. .. 1,733,512 5 11 1 868 047 12 0 23-19 24-82 Maintenance of signals and electrical ap- 117,576 19 7 112,206 0 2 1-57 1-49 Passengers, season tickets .. .. .. 262,414 14 10 2-56', 698 16 10 3-51 3-41 pliances Parcels, luggage, and mails .. .. .. 386,792 6 11 378,140 17 0 5-18 5-03 Maintenance of rolling-stock .. .. 1,680,918 17 10 1,424,165 10 3 22-49 18-93 Goods .. .. .. .. .. 4,904,324 4 0 4,846,125 2 4 65-62 64-40 Examination, lubrication, and lighting of 82,711 12 8 67,022 19 6 1-11 0-89 Labour, demurrage, &c. .. .. .. 186,949 9 10 175 851 13 1 2-50 2-34 vehicles Locomotive transportation .. .. 1,672,496 13 1 1,583,769 16 9 22-38 21-05 Traffic transportation .. .. .. 1,883,917 17 1 1,825,965 3 11 25-21 24-26 Head Office and general charges .. .. 96,466 7 7 80,942 10 3 1-29 1-07 £ s. d. Superannuation subsidy .. 186, 236 0 2 Less amount allocated to subsidiary services, &c. 18,313 0 1 167,923 0 1 169,278 6 0 2-25 2-25 Total operating expenses .. 6,848,025 11 2 6,374,579 1 9 91-63 84-71 Net operating revenue .. .. 625,967 10 4 1,150,284 19 6 8-37 15-29 7,473,993 1 6 7,524,864 1 3 100-00 100-00 7,473,993 1 6 7,524,864 1 3 100-00 j 100-00

107

B.—l [Pt. IV

Income and Expenditure in respect of Refreshment Service.

NEW ZEALAND GOVERNMENT RAILWAY S— continued. Income and Expenditure in respect of Lake Wakatipu Steamers.

Per Cent, of Revenue. -Per Cent, of Revenue EXPENDITURE. ; 1929-30. 1928-29. INCOME. 1929-30. 1928-29. 1929-30. 1928-29. 1929-30. 1928-29. £ s. d. £ s. d. £ s. d. £ s. d. Salaries and wages, shore staff .. .. 1,552 14 2 1,520 7 2 13-56 13-90 Ordinary passengers .. .. .. 4,238 9 4 4,425 16 8 37-03 40-45 Salaries and wages, steamer staff .. .. 5,688 6 10 5,402 5 10 49-69 49-38 Season tickets .. .. .. 140 10 9 ; 154 0 8 1-23 1-41 Coal and stores .. .. .. 2,571 19 4 2,919 2 8 22-47 26-67 Parcels, luggage, and mails .. .. 935 15 3 994 10 2 8-17 9-09 Repairs, steamers .. .. .. 3,523 1 11 3,850 0 8 30-78 35-19 Goods .. .. .. .. 6,070 5 2 5,288 10 0 53-03 48-34 Repairs, wharves, &c. .. .. .. 1,495 4 4 149 11 4 13-06 1-37 Miscellaneous .. .. .. 61 17 1 77 12 2 0-54 0-71 Insurance, renewals, &c. .. .. 1,711 19 5 1,756 8 7 \ 14-96 | 16-06 Total revenue .. .. .. 11,446 17 7 10,940 9 8 100-00 100-00 16,543 6 0 15,597 16 3 144-52 142-57 Operationg loss .. .. .. 5,096 8 5 4,657 6 7 44-52 42-57 Operating loss .. .. .. .. 5,096 8 5 4,657 6 7 16,543 6 Oj 15,597 16 3 144-52 142S7 Payments to railway revenue — Interest on capital .. .. .. 1,831 0 0 1,827 0 0 Net loss .. .. .. .. 6,927 8 5 6,484 6 7 6,927 8 5 6,484 6 7 6,927 8 5 6,484 6 7

Per Cent, of Revenue J EXPENDITURE. 1929-30. 1928-29. INCOME. 1929-30. 1928-29. 1929-30. 1928-29. II £ s. d. £ s. d. £ s. d. £ s. d. Salaries and wages .. .. .. 41,656 18 4 38,620 8 8 31-72 31-38 ; Receipts from refreshment-rooms .. .. .. 131,342 Oil 123,058 19 8 Provisions consumed .. .. .. 53,212 12 6 48,879 9 1 40-52 39-73 Light, fuel, and water .. .. .. 2,797 16 10 2,768 19 11 2-13 2-25 Renewals .. .. .. .. 3,208 12 6 2,949 8 11 2-44 2-39 Insurance and miscellaneous .. .. 5,195 2 8 4,755 19 9 3-95 3-87 106,071 2 10 97,974 6 4 80-76 79'62 Operating profit .. .. .. 25,270 18 1 25,084 13 4 19-24 20-38 131,342 0 11 123,058 19 8 100-00 100-00 — 131,342 0 11 123,058 19 8 Payments to railway revenue :— Interest on capital .. .. .. 1,099 0 0 1,133 0 0 Rent •• •• .. 11,170 0 0 10,725 0 0 Operating profit .. .. .. .. .. 25,270 18 1 25,084 13 4 Freights and fares .. .. .. 4,520 18 0 4,258 0 1 Betterments .. .. .. .. 1,500 0 0 2,000 0 0 Net profit .. .. .. .. 6,981 0 1 6,968 13 3 25,270 18 1 25,084 13 4 25,270 18 1 25,084 13 4

B.—l TPT. TVI.

Income and Expenditure in respect of Advertising Service.

NEW ZEALAND GOVERNMENT RAILWAYS— continued. Income and Expenditure in respect of Book-stall Service.

108

;Per Cent, of Revenue. EXPENDITURE. 1929-30. 1928-29. INCOME. 1929-30. 1928-29 1929-30. 1928-29. j £ s. d. £ s. d. £ s. d. £ s. d. Wanes .. . . .. . • ■ ■ 121 11 10 37 4 9 12-68 11-55 Receipts .. .. .. .. .. .. 959 3 8 322 8 5 Stores .. .. .. .. .. 644 7 5 215 12 8 67-17 66-88 Miscellaneous .. .. .. .. ■ ■ 8 16 9 17 15 5 0-93 5-51 774 16 0 270 12 10 80-78 83-94 Operating profit .. 184 7 8 51 15 7 19-22 16-06 959 3 8 322 8 5 100-00 100-00 959 3 8 322 8 5 Pavments to Railway Revenue — Rents .. ' .. .. .. 94 0 0 29 8 4 Operating profit .. .. .. .. .. -. 184 7 8 51 15 7 Rail freights .. .. . • •• 0811 0 13 6 Net profit .. . . • • • • • • 89 18 9 21 13 9 184 7 8 51 15 7 184 7 8 51 15 7

! ~ ~ ~ I ll I ! Per Cent, of Revenue. Per Cent, of Revenue. EXPENDITURE. 1929-30. 1928-29. , INCOME. j 1929-30. 1928-29. 1929-30. 1928-29. 1 1929-30. 1928-29. I I I i l_ I i I I £ s. d. £ s. d. £ s. d. £ s. d. Salaries, wages, and allowances .. .. 14,572 12 10 13,675 19 4 27-22 25-34 Advertising-signs, printing, &e. .. .. 51,180 13 1 52,449 15 4 95-60 97-16 Stores and materials .. .. .. 3,621 14 4 2,865 16 11 6-77 5-31 Miscellaneous receipts .. .. .. 2,351 8 11 1,533 19 11 \ 4-40 2-84 Office and general expenses .. .. 3,720 13 11 3,384 18 2 6-95 6-27 Insurance and depreciation .. .. 15,129 15 1 14,714 12 10 28-26 27-25 37,044 16 2 34,641 7 3 69-20 64-17 Operating profit .. .. .. 16,487 5 10 19,342 8 0 i 30-80 35-83 53,532 2 0 53,983 15 3 100-00 100-00 53,532 2 0 -53,983 15 3 100-00 100-00 Payments to Railway Revenue — Interest on capital .. .. .. 2,335 0 0 2,170 0 0 Operating profit .. .. .. 16,487 5 10 19,342 8 0 Rent of premises, sites, and commission .. 13,254 15 2 13,422 9 0 Freights .. .. .. .. 323 5 9 285 17 10 Betterments .. .. .. .. 193 8 8 199 15 6 Net profit .. .. .. .. 380 16 3 3,264 5 s| 16,487 5 10 19,342 8 0 16,487 5 10 19,342 8 0

B. —1 [Pt. IV].

Income and Expenditure in respect of Buildings occupied by Refreshment Service, Book-stall Proprietors, etc.

NEW ZEALAND GOVERNMENT RAILWAYS— continued. Income and Expenditure in respect of Departmental Dwellings.

109

Per Cent, of Revenue. EXPENDITURE. 1929-30. 1928-29. ','t ' INCOME. 1929-30. 1928-29. 1929-30. 1928-29. £ s. d. £ s. d. f s. d. £ s. d. Wages and charges .. .. .. 48,076 18 3 41,705 19 0 43-84 39-38 Rentals .. .. .. .. .. .. 109,648 9 6 105,897 7 5 Materials .. .. .. .. 14,297 19 11 12,964 9 9 13-04 12-24 Insurance .. .. .. .. 4,782 0 0 4,411 0 0 4-36 4-17 Renewals .. .. .. .. 36,435 0 0 33,612 0 0 33-23 31-74 103,591 18 2 92,693 8 9 94-47 87-53 Operating profit .. .. .. 6,056 11 4 13,203 18 8 5-53 12-47 109,648 9 6 105,897 7 5 100-00 100-00 109,648 9 6 105,897 7 5 Operating profit .. .. ■■ 6,056 11 4 13,203 18 8 Payment to railway revenue —Interest .. 84,224 0 0 77,380 0 0 Net loss .. •• •• •• •• 78,167 88 64,176 1 4 84,224 0 0 77,380 0 0 84,224 0 0 77,380 0 0

Per Cent, of Revenue. EXPENDITURE. ! 1929-30. 192S-29. INCOME. 1929-30. j 1928-29. 1929-30. 1928-29. j I 1 _J £ s. d. £ s. d. £ s. d. £ s. d. Wages and charges .. .. .. 1,768 4 10 1,537 5 11 8-26 7-90 Rentals .. .. .. .. .. .. 21,404 14 11 19,455 1 0 Materials .. .. .. .. 554 12 5 369 14 8 2-59 1-90 Insurance and renewals .. .. .. 2,596 0 0 2,500 0 0 12-13 12-85 4,918 17 3 4,407 0 7 22-98 22-65 Operating profit .. .. .. 16,485 17 8 15,048 0 5 77-02 77-35 21,404 14 11 19,455 1 0 100-00 100-00 21,404 14 11 19,455 1 0 Payments to railway revenue —Interest .. J 4,225 0 0 4,076 0 0 Operating profit .. •• .. .. 16,485 17 8 15,048 0 5 Net profit .. .. .. .. ! 12,260 17 8 10,972 0 5 16,485 17 8 15,048 0 5 16,485 17 8 15,048 0 5

B.—l [Pt. IV].

Railway Sawmills and Bush Accounts.— Combined Trading and Profit and Loss Accounts.

NEW ZEALAND GOVERNMENT RAILWAYS— continued. Income and Expenditure in respect of Road Motor Services.

110

Per Cent, of Bsvenue. Per Cent, of Eevenue. EXPENDITURE. 1929-30. 1928-29. : INCOME. 1929-30. 1928-29. 1929-30. 1928-29. 1929-30. 1928-29. I £ s. d. £ s. d. £ s. d. £ s. d. Superintendence — Salaries and office ex- 8,858 0 9 10,844 13 1 8-38 10-59 • Passengers .. .. .. .. 103,884 9 7 100,597 0 10 98-27 98-25 penses Parcels .. .. .. .. 1,739 15 3 1,654 4 2 1-65 1-62 Maintenance charges .. .. .. 22,404 12 3 25,229 7 8 21-20 24-64 Advertising .. .. .. .. 78 2 3 134 2 7 0-08 0-13 Running-expenses .. .. •• 55,238 8 7 46,767 0 10 52-26 45-68 License fees .. .. .. .. 3,080 17 9 2,555 13 6 2-91 2-50 Total revenue .. .. .. 105,702 7 1 102,385 7 7 100-00 100-00 Insurance and depreciation .. .. 21,996 11 1 20,711 17 8 20-81 20-23 I Operating loss .. .. .. 5,876 3 4 3,723 5 2 5-56 3-64 111,578 10 5 106,108 12 9 105-56 103-64 \ 111,578 10 5 106,108 12 9 105-56 103-64 Operating loss .. .. •• 5,876 3 4 3,723 5 2 '' Net loss .. .. .. .. 11,414 19 4 9,327 0 10 Payments to railway revenue — interest on capital .. .. .. 2,002 0 0 2,156 0 9 Preliminary expenses .. •• -• 3,536 16 0 3,447 14 11 11,414 19 4 9,327 0 10 \ 11,414 19 4 9,327 0 10

T>r. 1920-30. 1928-29. Cr. 1929-30. 1928-29. £ s. d. £ s. d. £ s. d. £ s. d. To Stock of timber, firewood, and logs on hand at 1st April, 42,841 17 6 99,883 13 2 By Sales, issues, and transfers — £ s. d. 1929 " Timber .. .. .. .. 96,387 5 2 Purchases and transfers — £ s. d. Firewood .. .. .. 3,614 12 9 Timber .. .. .. .. 7,293 4 8 100,001 17 11 115,341 16 1 Firewood .. .. •• •• 3,127 19 6 10,421 4 2 30,04-4 15 2 Stocks on hand at 31st March, 1930 — Royalty payments .. .. .. .. .. 2,220 7 0 2,767 2 8 Timber .. .. .. .. 2,390 3 9 Wages .. .. .. .. .. .. 13,255 5 3 16,542 2 0 Logs .. .. .. .. 389 8 0 Salaries and miscellaneous payments, including interest 24,551 0 10 31,001 8 0 2,779 11 9 42,841 17 6 on capital Rents .. .. .. .. .. .. 520 4 5 501 7 0 Net profit .. .. .. .. .. .. 10,011 19 4 .. Net loss carried forward .. .. .. .. .. 21,554 0 5 _ 103,301 14 1 180,239 1 0 103,301 14 1 180,239 1 0

B.—l [PT. IV]

NEW ZEALAND GOVERNMENT RAILWAYS— continued. Railway Employees' Sick Benefit Society.

111

Income and Expenditure. Dr. 1929-30. 1928-29. Cr. 1929-30. 1928-29. - - — ■ — — Expenditure. £ s. d. £ s. d. Income. I £ s. d. £ s. d. To Sick pay paid to members ®>Sj .. .. .. .. 30,242 0 8 -. By Contributions .. .. .. . • 21,067 7 2 2,786 6 2 Balance carried down being excess ofjincome over expenditure .. 6,334 14 11 Entrance fees .. .. .. .. .. .. 301 7 6 1,447 2 6 Interest on investment .. .. .. .. .. 228 7 1 Donation .. .. .. •• •• 100 Subsidy as per Section 5, Subsection (1), of Government Railways Amendment Act, 1928, charged to Working Railways Account .. .. .. .. .. 8,000 0 0 2,101 6 3 Balance carried down, being excess of expenditure over income for the year .. .. .. .. .. .. 643 18 11 £30,242 0 8 £6,334 14 11 £30,242 0 8 £6,334 14 11 To Balance brought down .. .. .. .. .. 643 18 11 .. By Accumulated funds brought forward on 1st April, 1929 .. 6,334 14 11 Balance, accumulated funds as at 31st March, 1930 .. 5,690 16 0 6,334 14 11 Balance, brought down .. .. .. .. .. .. 6,334 14 11 £6,334 14 11 £6,334 14 11 £6,334 14 11 £6,334 14 11 Balance-sheet. Liabilities. £ s. d. £ s . d. Assrts. £ s. d. £ s. d. £ s. d. Accumulated Funds Account .. .. .. .. 5,690 16 0 6,334 14 11 Investment Account .. .. .. 6,300 0 0 Working Railways Account ., .. .. .. 734 4 1 .. Plus accrued interest .. .. .. 228 7 1 Sundry creditors .. .. .. .. .. •• 31 10 9 .. 6,528 7 1 .. Sick pay (due not paid) .. .. .. .. •• 78 18 9 .. Cash in Working Railways Account .. .. .. .. .. 6,303 18 9 Contributions outstanding on 31st March, 1930 .. .. 6 12 6 20 13 8 Entrance fees outstanding on 31st March, 1930 .. .. 0 10 0 10 2 6 £6,535 9 7 £6,334 14 11 £6,535 9 7 £6,334 14 11

B. 1 TPT. IVI.

112

NEW ZEALAND GOVERNMENT RAILWAYS —continued. Statement of Cash Receipts and Payments—Working Railways Account. Receipts. £ a. d. . Payments. £ s. d. To Balance brought forward .. 340,236 1 6I By Wages and vouchers .. .. 8,056,263 5 8 Investments realized .. .. 395,000 0 0 Refunds to Harbour Boards, shipContributions to Sick Benefit Fund 29,464 12 4 ping companies, and other carriers 289,319 14 3 Revenue receipts .. .. 8,322,964 10 1 Interest on capital .. .. 2,132,324 0 9 "Credits in aid" (Working Rail- Investments .. .. .. 56,300 0 0 ways expenditure) .. .. 1,347,148 3 5 Payments to Sick Benefit Fund .. 28,297 9 11 Receipts from Consolidated Fund Balance as per general balanceunder subsection (1) (b) of section sheet .. .. .. 70,936 3 2 37 of Government Railways Act, 1926 (Subsidy—Branch lines and isolated sections) outstanding year ended 31st March, 1929 .. 29,929 1 2 Interest on investments .. .. 18,698 5 3 Advance from Consolidated Fund under section 37 of the Government Railways Act, 1926 (No. 17) 150,000 0 0 £10,633,440 13 9 1 £10,633,440 13 9 Reconciliation Statement. £ s , d. Credit balance in Working Railways Account as per Treasury figures .. 12,415 3 0 Add Imprests outstanding .. .. .. .. .. .. 58,521 0 2 Credit balance as per above statement .. .. .. .. £70,936 3 2 RENEWALS, DEPRECIATION, AND EQUALIZATION RESERVE ACCOUNTS. Slips, Floods, and Accidents Equalization Reseeve Account. Expenditure. £ s. d. Income. £ s. d. To Repairs to bridges, slips, and washouts 31,329 4 5 By Balance from previous year .. 26,902 2 5 Balance .. .. .. .. 17,219 18 0 Contributions debited to workingexpenses .. .. .. 21,647 0 0 £48,549 2 5 £48,549 2 5 By Balance .. .. £17,219 18 0 Workers' Compensation Reserve Account. Expenditure. £ s. d. Income. £ s. d. To Accident payments .. .. 47,890 111 By Balance from previous year .. 18,497 311 Balance .. -. .. .. 15,501 15 0 Premiums debited to working-expenses 44,894 13 0 £63,391 16 11 £63,391 16 11 By Balance . .. £15,501 15 0 Insurance Reserve Account. Expenditure. £ s. d. Income. £ s. d. To Losses .. .. .. .. 3,704 5 1 By Balance from previous year .. 24,819 2 9 Upkeep Railway fire brigades and fire Premiums debited to working expenses 15,963 10 0 appliances .. .. .. 3,167 12 4 Balance .. .. .. .. 33,910 15 4 £40,782 12 9 £40,782 12 9 By Balance .. .. £33,910 15 4 General Renewals and Depreciation Reserve Account. Expenditure. £ s. d. Income. £ s. d. To Relaying of track .. 172,604 6 2 By Balance from previous year .. 1,328,019 9 8 Bridges, buildings, &c. .. ~ 17,334 11 2 Contributions debited to working-Rolling-stock .. .. 103,433 5 4 expenses .. .. 699,177 0 0 Locomotive workshops and plant .. 4,128 1 0 Dwellings .. .. .. 2,261 10 11 Signal appliances .. .. 21,347 0 7 Road motors .. .. . . 18,526 0 0 Balance .. .. .. 1,687,561 14 6 j £2,027,196 9 8 i £2,027,196 9 8 By Balance .. .. .. £1,687,561 14 6 Betterments Reserve Account. Expenditure. £ s. d. Income. £ s. d. To Way, works, buildings, and structures 19,944 11 2 By Balance .. .. .. .. 4,000 0 0 Signals, &c. .. .. .. 2,649 12 9 Contributions debited to working-Rolling-stock .. .. .. 6,534 5 0 expenses (refreshment service) 1,500 0 0 Balance .. .. .. 4,288 18 4 Net Revenue Appropriation Account 27,917 7 3 £33,417 7 3 £33,417 7 3 By Balance £4,288 18 4

113

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NEW ZEALAND GOVERNMENT RAILWAYS —continued. RAILWAY SUPERANNUATION FUND. Receipts and Payments Account for the Year ended 31st March, 1930. Receipts. " s. d. Payments. £ s. d. To Balance in hands of Public Trustee on 31st By Retiring-allowances paid to members .. 249,328 15 7 March, 1929 .. .. .. .. 27,029 0 8 Allowances paid to widows and children .. 26,676 16 8 Contributions by staff .. .. .. 173,534 18 8 Contributions refunded to members who have Contributions by contingent contributors .. 3,519 8 6 left the service .. .. .. 17,035 2 2 Pines .. .. .. .. .. 0 10 0 Contributions refunded to contingent members Receipts from Working Railways Account — who have left the service .. .. 316 5 9 Subsidy .. .. .. .. 170,000 0 0 Payments to legal representatives of deceased Increased allowance to widows and children 12,116 13 7 beneficiaries under section 120 (c) of the Cost-of-living bonus to annuitants .. 4,151 12 8 Government Railways Act, 1926 .. 522 19 11 Payment of subsidy from the Engine- Contributions transferred to other funds .. 387 12 3 drivers, Eiremen, and Cleaners' Associa- Travelling-expenses of Board members .. 85 12 6 tion, on account of William McArley .. 138 17 11 Public Trust Commission .. .. 1,789 9 4 Interest .. .. .. .. 71,803 19 3 Mortgage-inspection fees .. .. .. 3 3 0 Commission on collections of Government Audit Office charges .. .. .. 50 0 0 Life Insurance premiums .. .. 18 11 3 Salaries .. .. .. .. 1,338 13 3 Postages .. .. . . . . 137 9 4 Printing and stationery .. .. .. 70 18 1 Cost of actuarial investigation of the fund .. 573 10 8 Payments to annuitants by way of cost-of-living bonus .. .. .. .. 4,124 1 5 Investments .. .. .. .. 132,000 0 0 Insurance premium .. .. .. 2 16 5 Balauce of receipts over disbursements .. 27,870 6 2 £462,313 12 6 £462,313 12 6

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NEW ZEALAND GOVERNMENT RAILWAYS— continued. RAILWAY SUPERANNUATION FUND—continued. Revenue Account for the Year ended 31st March, 1930.

EXPENDITURE. 1929-30. 1928-29. i INCOME. 1929-30. 1928-29. £ s. d. £ s. d. £ s. d. £ s. d. To Retiring-allowances to members .. .. .. 249,235 15 2 240,710 5 4 By Members'contributions .. .. .. .. 165,410 7 1 160,360 9 10 Allowances to widows and children .. .. .. 26,700 7 10 27,023 5 7 Members'contributions on account of casual service .. 10,461 15 11 6,078 13 5 Refunds of total contributions .. .. .. 17,597 5 1 14,707 1 10 Fines .. .. .. .. .. .. 0 10 0 Refunds of contributions in excess of allowances drawn by 522 19 11 339 10 2 Subsidies — deceased beneficiaries Working Railways .. .. .. .. 170,000 0 0 170,000 0 0 Transfers to other funds .. .. .. .. 387 13 2 20 4 7 Working Railways, on account of increased allowances 12,111 18 9 12,336 12 3 Interest remitted .. .. .. .. .. 105 0 0 105 0 0 to widows and children Cost of actuarial investigation of the fund .. .. .. 573 10 8 Engine-drivers, Firemen, and Cleaners' Association, on 138 17 11 Administration charges — account of William McArley Travelling-expenses of Board members .. .. 85 12 6 81 5 0 Interest .. .. .. .. .. .. 73,123 8 2 65,537 5 6 Public Trust Office commission .. .. 1,785 11 2 1,583 2 6 Commission on Government Life Insurance collections .. 18 11 3 15 4 10 Public Trust mortgage inspection fees .. .. 3 3 0 3 3 0 Audit Office fees .. .. .. .. .. 50 0 0 50 0 0 Salaries .. .. .. .. .. .. 1,338 13 3 1,430 6 2 Postages .. .. .. .. .. .. 137 9 4 102 19 3 Printing and stationery .. .. .. .. 70 18 1 50 9 0 Balance carried down, being excess of income over expendi- 133,245 0 7 127,548 2 9 ture for the year 431,265 9 1 414,328 5 10 431,265 9 1 414,328 5 10 To Amounts previously written off, now claimed — Refunds of contributions .. .. .. .. .. 69 15 6 Retiring-allowances .. .. .. .. .. 4 6 9 By Accumulated funds brought forward on 1st April, 1929 .. 1,238,673 11 8 1,111,199 11 2 Balance, accumulated funds as at 31st March, 1930 .. 1,371,918 12 3 1,238,673 11 8 Balance brought down .. .. .. .. 133,245 0 7 127,548 2 9 1,371,918 12 3 1,238,747 13 11 1,371,918 12 3 1,238,747 13 11

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NEW ZEALAND GOVERNMENT RAILWAY S— continued. RAILWAY SUPERANNUATION FUND— continued. Balance-sheet as at 31st March, 1930.

W. A. Yeitch, Chairman of the Government Railways Superannuation Fund Board. H. Valentine, A.R.A.N.Z., Chief Accountant, New Zealand Railways. 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.— 6. F. C. Campbell, Controller and Auditor-General.

v.- | ;—- ' ■ .. • : : : : — S S Vf. :. : .. LIABILITIES. 1929-30. 1928-29. | ASSETS. i 1929-30. 1928-29. , : « ___ : • - : : ■■ I f s. d. £ s. d. £ s. d. £ s. d. Accumulated funds as per Revenue Account .. .. 1,371,918 12 3 1,238,673 11 8 Investment Account — £ s. d. Casual employees, contingent contributions .. .. 10,826 2 9 8,118 4 4 Investments.. .. .. .. 1,303,950 3 0 Retiring and other allowances due (not paid) — Cash in hand .. .. .. 4,610 16 11 Members .. .. .. .. .. .. 1,071 13 7 1,172 4 6 1,308,560 19 11 1,176,560 19 11 Widows and children .. .. .. .. .. 162 15 8 148 11 1 Current Account — Refunds of contributions authorized (not paid) .. .. 916 12 5 368 11 0 ; Cash in hand .. .. .. .. .. 27,870 6 2 27,029 0 8 Transfers to other funds authorized (not paid) .. .. 5 4 6 5 3 7 I Contributions in transit .. .. .. .. 13,980 11 5 13,121 12 4 Interest paid in advance .. .. .. .. 326 19 0 309 15 3 Contributions outstanding .. .. .. .. 1,103 15 7 1,132 1 3 Commission due to Public Trustee.. .. .. .. 117 13 10 121 12 0 Contributions due by members in respect to casual service 9,126 0 10 8,158 16 3 Sundry creditors .. .. .. .. .. .. 573 10 8 Working Railways — On account of cost-of-living bonus .. .. .. 326 5 10 353 17 1 On account of additional allowances to widows and children 940 7 2 945 2 0 Ref unds repayable .. .. .. .. .. 45 14 0 59 15 6 Interest due, not paid .. .. .. .. .. 6,854 3 3 6,941 0 9 Interest accrued but not due .. .. .. .. 16,503 2 8 15,188 18 4 Insurance premium .. .. .. .. .. 2 16 5 Sundry debtors .. .. .. .. .. 31 10 9 1,385,345 14 0 1,249,491 4 1 1,385,345 14 0 1,249,491 4 1

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RANGITAIKI LAND DRAINAGE ACCOUNT. Revenue Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. To Interest on debentures .. .. .. 20,687 11 0 By Rates levied for maintenance £ s. d. £ p. d. Interest on temporary advances .. .. 230 3 9 costs .. .. .. 4,989 19 5 Maintenance of completed works .. .. 4,336 17 5 Add penalty levied .. .. 190 13 9 Rates, written off .. .. .. 72 5 0 Reserve —Excess capital rate levied.. .. 349 9 3 5,180 13 2 Less levy in reduction maintenance costs not recovered previous year .. .. 843 15 9 ■ 4,336 17 5 Rates levied for repayment of capital and interest .. 3,209 1 10 Add penalty levied .. .. 140 7 5 3,349 9 3 Interest on investments .. .. 116 1 1 Accrued rent.. .. .. .. 143 9 6 " Thirds" .. .. .. . . 7 17 8 Capitalized interest under section 12, Finance Act, 1927 (No. 2) 11,452 5 10 Less capital rate levied .. 3,000 0 0 : 8,452 5 10 Balance carried down .. .. 9,270 5 8 £25,676 6 5 £25,676 6 5 £ s. d. £ s, d. To Balance brought down .. .. .. 9,270 5 8 By Balance transferred to-Drainage Works Account 9,405 13 4 Adjustment on account of previous years .. 135 7 8 £9,405 13 4 £9,405 13 4 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. £ s. d. Assets. £ s. d. £ s. d. Loan Account.. .. .. 515,500 0 0 Drainage-works — Expenditure in Less loans redeemed under connection therewith (includPublic Debt Repayment Act, ing wages, supplies, administra--192s—securities5 —securities cancelled and tion and engineering expenses, amount written off as per depreciation of plant and contra .. .. .. 15,500 0 0 capitalized interest charges)— 500,000 0 0 reduction under section 22, Loans redeemed from Consolidated Finance Act, 1925 .. .. 363,255 17 5 Fund .. .. .. 2,500 0 0 Less securities and amounts Less sinking fund in hands written off as per contra .. 15,500 0 0 Public Trustee .. .. 1,525 16 0 347,755 17 5 974 4 0 Drainage-works—Cost recoverable Reserve Account—Capital rates .. .. 349 9 3 out of rates .. .. 205,000 0 0 Consolidated Fund — Capitalized interest —Section 12, Interest and sinking fund paid Finance Act, 1927 (No. 2) .. 32,498 3 2 on loan capital .. .. 100,615 0 9 237,498 3 2 Interest paid on temporary ad- Plant and machinery .. .. .. 12,948 9 0 vances .. .. .. 363 15 5 Buildings .. .. .. .. 1,203 14 4 — 100,978 16 2 Loose tools .. .. .. .. 290 8 0 Unpaid purchase-money for land Live-stock .. .. .. .. 2 2 0 taken .. .. .. .. 210 1 1 Material and stores .. .. .. 906 3 10 Sundry creditors— Fuel .. .. .. .. 39 0 4 Interest on debentures .. 260 7 8 Land for Settlements Account .. .. 20 0 0 Miscellaneous .. .. 728 19 7 Maintenance costs (recoverable by Departmental .. .. 44 3 1 rates) .. .. .. .. 232 6 4 —-— : 1,033 10 4 Sundry debtorsInterest on debentures accrued Rates .. .. .. 4,725 19 2 but not due .. .. .. 4,549 7 4 Law-costs .. .. .. 88114 Suspense Account .. .. 631 18 7 Rents .. .. .. 6 13 8 Rates paid in advance .. .. .. 1114 3 Miscellaneous .. .. 69 9 9 Rent paid in advance .. .. .. 3 15 0 Departmental .. .. 162 5 3 5,052 19 2 Stamps on hand .. .. .. 10 0 Cash —• In transit from Post Office .. 374 8 3 In Public Account .. .. 2,418 4 2 2,792 12 5 £608,742 16 0 £608,742 16 0 J. B. 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.— J. H. Fowler, Deputy Controller and Auditor-General.

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RESERVE FUND ACCOUNT. Income and Expenditure Account foe the Year ended 31st March, 1930. Expenditure. £ s. cl. Income. £ s. d. To Excess of income over expenditure .. £89,668 9 8 By Interest on investments .. .. .. 89,668 9 8 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. Capital .. .. .. .. .. 2,000,000 0 0 Investment Account— Excess of income over expenditure for year Nominal Value. ended 31st March, 1930 .. .. .. 89,668 9 8 £ s. d. £ s. d. 230,000 0 0 Transvaal 3-per-cent. stock 212,005 9 0 59,000 0 0 Egyptian guaranteed 3-per-cent. bonds .. .. 56,362 15 0 153,010 6 1 India 3i-per-cent. stock .. 147,547 8 6 357,766 5 7 India 3-per-cent. stock .. 261,500 3 4 65,340 8 4 India 2£-per-cent. stock .. 31,746 1 0 1,283,385 8 8 British conversion 10an,194464 .. .. .. 1,287,563 5 7 £2,148,502 8 8 1,996,725 2 5 Interest accrued on investments .. .. 28,204 16 8 Treasury Adjustment Account .. .. 61,463 13 0 Loss on securities realized, 1908- £ s. d. 17 .. .. .. 71,838 3 2 Less profit on securities realized, 1929-30 .. .. 68,563 5 7 Net loss to 31st March, 1930 .. .. 3,274 17 7 £2,089,668V9 8 £2,089,668 9 8 Note. —Accumulated interest on investments to 31st March, 1930, £662,173 Is. Bd. credited to Consolidated Fund. G. C. Rodda, E.R.A.N.Z., Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Eowler, Deputy Controller and Auditor-General.

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SAMOAN LOAN SUSPENSE ACCOUNT. (Established under section 26 of the Finance Act, 1921-22.) Income and Expenditure Account foe the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. d. To Interest on loans .. .. .. .. 6,200 0 0 By Interest on advances .. .. .. 6,200 0 0 Excess of income over expenditure .. .. 17 2 0 Interest on cash balance .. .. .. 17 2 0 £6,217 2 0 ! £6,217 2 0 Balance-,sheet as at 31st March, 1930. Liabilities. £ s d. Assets. £ s. d. Loan capital .. .. .. .. 124,000 0 0 Advances to Samoan Administration .. .. 165,200 0 0 Advances from Treasury Investment Accounts .. 41,200 0 0 Interest due on advances to Samoan Administration 4,147 2 7 Interest accrued on advances from Treasury .. 1,072 12 2 Treasury Adjustment Account .. .. 17 2 0 Interest accrued on loans .. .. .. 3,074 10 5 Excess of income over expenditure .. .. 17 2 0 £169,364 4 7 £169,364 4 7 G. C. Rodda, F.R.A.N.Z., Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—G. F. C. Campbell, Controller and Auditor-General. SAMOAN LOAN SINKING FUND. (Established under section 33 of the Samoan Act, 1921.) Income and Expenditure Account for the Year ended 31 st March, 1930. Expenditure. I Income. To Excess of income over expenditure .. .. £564 12 3I By Interest on investments .. .. .. £564 12 3 Balance-sheet as at 31st March, 1930. Liabilities. j Assets. £ s. d. Accumulated Fund— £ s. d. £ s. d. Investments .. .. .. .. 15,338 8 0 Contributions by Samoan Treasury | Cash in Public Account .. .. .. 0 4 3 to 31st March, 1929 .. .. 11,116 15 1 i Interest accrued on investments .. .. 234 15 3 Excess of income over expenditure to 31st March, 1929 .. .. 1,184 2 6 12,300 17 7 Contribution by Samoan Treasury for year ended 31st March, 1930 .. 2,707 17 8 Excess of income over expenditure for year ended 31st March, 1930 .. 564 12 3 £15,573 7 6 £15,573 7 6 G. C. Rodda, F.R.A.N.Z., Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—G. F. C.'Campbell, Controller and Auditor-General.

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SCENIC RESERVES ACCOUNT. Receipts and Payments Account foe the Yeak ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Rents from reserves .. .. .. 488 4 7 By Refund of rents .. .. .. .. 20 9 6 Royalties from timber, &e. .. .. .. 274 11 10 Refund of amount received on account sales of Receipts from sale of reserves credited in error reserves in error .. .. .. 7 0 0 to scenery-preservation receipts .. .. 21 15 0 " Scenery-preservation " vote exReceipts in reduction of vote " Expenditure," as penses — £ s. d. per contra .. .. .. .. 16 0 5 Cost of acquiring reserves and Balance transferred to Treasury Adjustment effecting improvements of a Account .. .. .. .. 1,634 6 9 capital nature .. .. 1,154 10 10 Administration of reserves .. 262 7 4 Administration of Trounson Park .. .. .. 616 8 1 Salary of ranger, Summit Reserve .. .. .. 300 0 0 Surveys and valuations .. 68 2 10 Expenses of Scenic Board .. 6 0 0 ——— 2,407 9 1 £2,434 18 7 £2,434 18 7 Revenue Account for the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. d. To Rebates .. .. .. .. .. 0 5 8 By Accrued rents .. .. .. .. 456 16 5 " Thirds " (section 139, Land Act, 1924) .. 0 4 0 Accrued royalties .. .. .. .. 301 7 10 Rents written off—Writings-off in Suspense Ac- Credits in aid—Recovery of sundry expenditure 16 10 5 count .. .. .. .. .. 100 0 0 Balance carried down .. .. .. 9,581 11 0 Expenditure under vote " Scenerypreservation " — £ s. d. Expenses of Scenic Board .. 6 0 0 Administration of reserves—Cutting weeds, &c. .. .. 286 5 4 Expenditure on Trounson Park.. 616 4 7 Wages of ranger, Summit Reserve 300 0 0 Sundry surveys, valuations, &c... 68 2 10 1,276 12 9 Interest on capital invested in scenic reserves .. 8,979 3 3 £10,356 5 8 £10,356 5 8 £ s. d. £ s. d. To Balance brought down .. .. .. 9,581 11 0 By Balance—Accumulated excess of expenditure Adjustment on account of previous years .. 9 19 6 over income .. .. .. .. 47,726 12 3 Balance brought forward from previous year ..38,135 1 9 £47,726 12 3 £47,726 12 3 Balance-sheet as at 31st March, 1930. Liabilities. Assets. Capital Account — £ s. d. £ s. d. £ s. d. £ s. d. Moneys provided out of Consoli- Land—Scenic reserves .. .. .. 373,429 4 4 dated Fund —Balance, Ist Sundry debtors for— April, 1929 .. .. 199,536 18 9 Rents .. .. .. 46 18 10 Expenditure during year .. 1,154 10 10 Royalties .. .. 174 0 0 " 220 18 10 200,691 9 7 Income and Expenditure Account .. .. 47,726 12 3 Less adjustment .. .. 4 2 6 Balance, 31st March, 1930 ..200,687 7 1 Value of Crown lands set aside as reserves .. .. 174,561 3 4 Moneys provided from private sources for purchase of reserves, &c. .. .. 650 0 0 375,898 10 5 Treasury Adjustment Account .. .. 45,263 6 7 Sundry creditors — Departmental .. .. 38 13 0 Miscellaneous .. .. 64 18 6 103 11 6 Rents paid in advance .. .. .. 1 19 0 Rents charged in advance .. .. 109 7 11 £421,376 15 5 £421,376 15 5 J. B. Thompson, Under-Secretary for Lands. J. H. O'Donnell, Controller of Accounts. I hereby certify that the Receipts and Payments 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. —J. H. Eowler, Deputy Controller and Auditor-General.

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DEPARTMENT OP SCIENTIFIC AND INDUSTRIAL RESEARCH. HEAD OFFICE. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. ..2,714 170 By Balance carried forward .. .. 7,402 811 Advertising books, &c. .. .. .. 44 16 8 Advisory Council, allowances and travellingexpenses .. .. .. .. 663 8 10 Apia Observatory —Expenses of upkeep .. 2,000 13 7 Liaison officer .. .. .. . . 166 13 5 New Zealand Journal of Science and Technology 376 18 9 Office fittings and requisites .. .. 15 18 0 Postage, telegrams, rent of box . . . . 157 12 9 Printing and stationery .. .. . . 164 2 8 • Rent .. .. .. .. .. 192 0 0 Research scholarships . . .. .. 671 9 1 Telephone services .. .. .. 34 15 9 Travelling allowances and expenses .. .. 193 8 4 Freight and cartage .. .. .. 5 14 1 £7,402 8 11 £7,402 8 11 £ s. d. £ s. d. To Balance brought forward .. .. .. 7,402 811 By Excess of expenditure over income .. .. 7,479 0- 6 Interest on capital .. .. .. 28 17 10 Depreciation .. .. .. .. 47 13 9 £7,479 0 6 £7,479 0 6 Note. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value as assessed by Public Works Department; (b) interest at 4J per cent, on capital. RESEARCH INVESTIGATIONS. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. d. To Canterbury Agricultural College .. .. 3,700 0 0 By Miscellaneous receipts .. .. .. 1,626 1 8 Cool storage .. .. .. .. 523 14 11 Contributions towards researches .. .. 15,695 16 4 Dairy .. .. .. .. .. 9,593 10 3 Balance carried forward .. .. .. 23,435 13 10 Flax .. .. .. .. .. 1,140 13 4 Food-values .. .. .. .. 181 18 9 Forest entomology.. .. .. .. 160 4 10 Fruit .. .. .. .. .. 616 19 0 Fuel .. .. .. .. .. 2,126 16 1 General .. .. .. .. .. 2,07117 10 Imperial Agricultural Research Bureaux .. 1,250 0 0 Leather .. .. .. .. .. 1,023 15 7 Rent of premises—Leather . . .. .. 32 0 0 Meat industry .. .. .. .. 7 15 Mineral content of pastures .. .. 2,472 18 11 Rent of premises—Mineral content of pastures.. 10 0 0 New Zealand Institute .. .. .. 1,919 610 Noxious weeds .. .. .. .. 2,686 11 6 Pakihi land .. .. .. .. 200 0 0 Pig industrv —Bacon and pork .. .. " 946 11 2 Plant .." .. .. .. .. 5,601 19 0 Radio .. .. .. .. .. 38 3 1 Wheat .. .. .. .. .. 3,687 15 8 Wool .. .. .. .. .. 765 13 8 £40,757 11 10 £40,757 11 10 £ s. d. £ s. d. To Balance carried forward .. .. .. 23,435 13 10 By Excess of expenditure over income .. . . 23,826 10 11 Interest on capital .. .. .. 154 17 0 Depreciation .. .. .. .. 236 0 1 £23,826 10 11 £23,826 10 11 Note.—The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value as assessed by Public Works Department; (b) interest at 4J per cent, on capital.

121

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DEPARTMENT OF SCIENTIFIC AND INDUSTRIAL RESEARCH —continued. DOMINION LABORATORY. Income and Expenditure Account fob the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 9,082 19 1 By Analysis fees .. .. .. .. 278 3 6 Advertising, books, &c. .. .. .. 57 7 10 Balance carried forward .. .. .. 12,586 9 4 Chemicals, apparatus, and repairs to apparatus.. 1,360 19 11 Expenses of officer overseas .. .. 12 12 8 Fees of officers attending universities .. 49 5 0 Freight, cartage, and transport charges .. 120 13 11 Fuel, light, power, and water .. .. 309 16 2 Grant to delegate to Pan-Pacific Conference . . 200 0 0 Laboratory accommodation and maintenance .. 104 3 1 Losses in suspense .. .. .. 2 4 3 Office fittings and requisites .. .. 32 11 8 Physical apparatus in connection with standards 33 17 6 Postage, telegrams, and rent of box .. . . 73 5 II Printing and stationery .. .. .. 201 0 2 Rent, Auckland Branch .. .. .. 173 17 6 Rent, Dunedin Branch .. .. .. 27 17 9 Rent, Head Office and Christchurch Branch .. 609 0 0 Subscription to technical societies .. .. 32 5 0 Telephone services .. .. .. 119162 Travelling allowances and expenses .. .. 257 14 3 Collection of analysis fees . . .. .. 3 5 0 £12,864 12 10 £12,864 12 10 £ s. d. £ s. d. To Balance brought forward .. .. .. 12,586 9 4 By Excess of expenditure over income .. .. 13,258 8 7 Interest on capital .. .. .. 324 6 0 Depreciation .. .. .. .. 347 13 3 £13,258 8 7 £13,258 8 7 Note. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value as assessed by Public Works Department; (6) interest at 4J per cent, on capital. DOMINION OBSERVATORY. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. d To Salaries .. .. .. .. 1,116 19 4 By Balance .. .. .. .. .. 2,620 15 1 General expenses .. . . .. .. 508 8 2 Grounds, maintenance of .. . . 75 0 0 Instruments—Purchase and repairs . . . . 306 7 7 Office requisites . . .. .. . . 10 0 Rent .. .. .. .. .. 613 0 0 £2,620 15 1 £2,620 15 1 £ s. d. £ s. d. To Balance brought forward .. .. .. 2,620 15 1 By Excess of expenditure over income .. .. 2,961 5 8 Interest on capital .. .. .. 130 6 6 Depreciation .. . . .. .. 210 4 1 £2,961 5 8 £2,961 5 8 Note. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value as assessed by Public Works Department; (b) interest at 4J per cent, on capital.

B.—l [PT. IV].

122

DEPARTMENT OF SCIENTIFIC AND INDUSTRIAL RESEARCH—continued. GEOLOGICAL SURVEY. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 4,534 5 4 By Sale of bulletins .. .. .. .. 54 18 0 Advertising, books, &c. .. .. .. 20 6 5 Balance carried forward .. .. 7,361 0 6 Field expenses .. .. .. .. 514 2 8 Freight, cartage, and transport charges . . 11 16 10 Fuel, light, and water .. .. .. 57 2 5 Grant to delegate to International Geological Congress .. .. .. .. 275 0 0 Instruments, repairs, and outfit allowance .. 168 0 9 Office accommodation and maintenance .. 9 8 5 Office fittings and requisites .. .. 6 15 2 Postage and telegrams .. .. .. 24 16 11 Printing bulletins .. .. .. .. 52 0 0 Printing and stationery .. .. .. 27 10 1 Rent .. .. .. .. .. 235 0 0 Telephone services .. .. .. 25 18 4 Tools and field equipment .. .. .. 3 6 2 Travelling allowances and expenses .. .. 246 4 0 Wages of field hands .. .. .. 1,204 5 0 £7,415 18 6 £7,415 18 6 £ s. d. £ s. d. To Balance brought forward .. .. .. 7,361 0 6 By Excess of expenditure over income .. .. 8,487 19 2 Interest on capital .. .. .. 672 19 5 Depreciation .. .. .. .. 453 19 3 £8,487 19 2 £8,487 19 2 Note. —The following charge is included for which the Department possesses no parliamentary appropriation : Interest at 4J per cent, on capital. METEOROLOGICAL OFFICE. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 3,253 11 1 By Balance carried forward .. .. .. 9,59115 1 Advertising, books, &c. .. .. .. 30 0 8 Expenses of Mawson Antarctic Expedition .. 193 4 3 Fuel, light, and water .. .. .. 9 19 1 Grant to delegate to Meteorological Conference 500 0 0 Instruments —Purchase and repairs .. .. 35 12 10 Observatories, maintenance and establishment of 123 0 9 Office-cleaning .. .. .. .. 7 15 2 Office fittings and requisites .. .. 6 16 3 Postage and telegrams .. .. .. 4,496 5 8 Printing and stationerv .. .. .- 340 15 10 Rent .. .. .. .. .. 260 5 4 Telephone services .. .. .. 78 6 4 Travelling allowances and expenses .. .. 220 4 4 Cost of removal of offices to new premises .. 35 17 6 £9,591 15 1 £9,591 15 1 £ s. d. £ s. d. To Balance brought forward .. .. .. 9,591 15 1 By Cash (recoveries of previous year's expenditure) 11 II 9 Interest on capital .. .. .. 184 5 2 Excess of expenditure over income .. .. 10,063 14 2 Depreciation .. .. .. .. 299 5 8 £10,075 5 11 £10,075 5 11 Note. —The following charge has been included for which the Department possesses no parliamentary appropriation: Interest at 4\ per cent, on capital. PETROLOGICAL LABORATORY. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. , .. .. 582 11 8 By Recoveries of travelling-expenses .. .. 223 16 2 Miscellaneous expenses .. .. .. 238 6 7 Contribution towards expenses .. .. 200 0 0 Excess of expentiture over income .. .. 397 2 1 £820 18 3 £820 18 3

B. —1 [PT. IV].

E. Marsden, Secretary. I hereby certify that the Income and Expenditure Accounts and Balance-sheet have been duly examined and compared r 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.

DEPARTMENT OF SCIENTIFIC AND INDUSTRIAL RESEARCH— continued. Balance-sheet as at 31st March, 1930.

123

XT j I Research Dominion i Dominion Geological Meteorological | Penological I rr-„ fQl eaa umce. Investigations. I Laboratory. Observatory. j Survey. Office. j Laboratory. ! 10td * Liabilities. £ s. d. ! £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. i £ s. d. Capital .. .. .. .. 642 1 2 3,441 2 8 7,206 12 9 2,896 2 1 1 14,954 17 4 4,094 13 4 .. 33,235 9 4 Creditors— Sundry .. .. .. 75 12 9 4,174 2 11 670 10 4 224 3 10 159 12 4 70 19 5 0 8 4 5,375 9 11 Creditors—Departmental.. .. ..I 25 4 1 504 10 5 212 8 8 27 2 4 25 15 6 113 18 5 22 2 2 931 1 7 Depreciation Reserve .. .. .. j 108 5 9 282 17 2 1,879 8 10 1,995 10 2 ' 3,539 0 6 2,351 15 10 .. 10,156 18 3 Wheat Levies Deposits Account .. .. .. 497 13 11 •• .. .. 497 13 11 Losses in Suspense .. .. .. .. .. 243 .. .. .. .. 243 Treasury Adjustment Account .. .. 9,889 14 4 24,216 16 8 12,293 7 9 1,282 1 11 4,980 2 8 7,719 15 6 455 8 3 60,837 7 1 10,740 18 1 33,117 3 9 j 22,264 12 7 6,425 0 4 23,659 8 4 14,351 2 6 477 18 9 111,036 4 4 Assets. Buildings .. .. .. .. .. 1,204 12 9 .. .. 208 16 7 .. 1,413 9 4 Tools and equipment .. .. .. .. .. • ■ • ■ 92 13 9 .. .. 92 13 9 Furniture and fittings .. .. .. 360 12 4 545 13 7 826 13 8 452 14 1 456 4 2 240 10 3 .. 2,882 8 1 Mechanical office appliances .. .. 95 18 6 97 4 8 68 2 0 .. .. 113 16 0 .. 375 1 2 Libraries .. .. .. .. 162 13 0 526 16 2 1,465 2 3 294 5 3 7,041 1 7 76 3 6 0 4 2 9,566 5 11 Stamps on hand .. .. .. 3 10 11 .. •• •• 19 7 5 .. .. 22 18 4 Stocks of Journal of Science and Technology 2,534 19 2 .. .. •• •• .. .. 2,534 19 2 on hand Debtors —Departmental .. .. .. 15 15 11 122 3 11 2 2 0 .. 20 4 9 .. 57 18 10 218 5 5 Debtors— Sundry .. .. .. .. 290 1 7 .. .. . • .. .. 290 1 7 Research apparatus .. .. .. .. 6,006 63 .. .. .. .. 6,00663 Instruments .. .. .. .. 88 7 9 .. 2,647 4 9 328 0 2 3,648 2 0 22 13 8 6,734 8 4 Photographic apparatus .. .. .. :. [ .. . • 69 10 7 .. .. .. 69 10 7 Fossils and collections .. .. .. .. i .. .. 7,213 17 4 .. .. 7,213 17 4 Laboratory appliances .. .. .. .. i .. 3,421 15 5 .. .. .. .. 3,421 15 5 Platinumware .. .. .. .. .. 2,385 13 11 .. •• .. .. 2,385 13 11 Physical apparatus for Standards Laboratory .. ! .. 834 10 6 .. .. .. .. 834 10 6 Assets in Suspense .. .. .. I .. 243 .. .. .. .. 243 Deposits Account .. .. .. .. i 497 13 11 .. .. •• .. .. 497 13 11 Excess of expenditure over income .. 7,479 0 6 | 23,826 10 11 13,258 8 7 2,961 5 8 8,487 19 2 10,063 14 2 397 2 1 66,474 1 1 10,740 18 1 i 33,117 3 9 22,264 12 7 6,425 0 4 23,659 8 4 14,351 2 6 477 18 9 111,036 4 4

B.—l [PT. IV].

124

STAMP DUTIES DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1930. Expenditure. £ s. d. | Income. £ s. d. To Refunds, totalizator duty under section 8, i By Adhesive stamps .. .. .. 109,758 12 8 Finance Act, 1925 .. .. .. 25,566 10 2 1 Duty on instruments .. .. .. 457,538 16 4 Postages and telephones .. .. 1,305 3 7 Death duties .. .. .. .. 1,681,046 12 9 Relieving-allowances .. .. .. 10 0 0 Gift duty .. .. .. .. 65,275 14 2 Salaries and wages .. .. .. 22,630 8 3 Fines and penalties .. .. .. 2,947 3 1 Printing and stationery .. .. 1,484 0 2 Impressed stamps and bank cheques duty 209,737 2 2 Law-costs .. .. .. .. 525 9 5 Company licenses .. .. .. 76,164 911 Fuel, light, and cleaning .. .. 325 4 3 Bank-note duty .. .. .. 193,363 9 11 Transfer and travelling expenses .. 241 3 4 Racing revenue .. .. .. 546,824 6 1 Freight and cartage .. .. .. 126 11 3 Amusements-tax .. .. .. 78,851 18 1 Office supplies .. .. .. 140 6 10 Sharebrokers' licenses .. .. .. 912 2 0 Stamp-printing .. .. .. 1,291 4 5 Miscellaneous receipts .. .. .. 18 1 4 Valuation fees .. .. .. 333 19 i) Recoveries on account of expenditure of Rent of offices .. .. .. 3,533 16 5 1 previous years .. .. .. 36 0 0 Totalizator inspection .. .. .. 1,017 18 6 Compassionate and other allowances .. 70 0 0 Remission of gift duty .. . . .. 137 15 0 Loss on equipment disposed of .. .. 8 3 4 Depreciation .. .. .. .. 934 16 7 Balance carried down .. .. .. 3,362,791 17 3 £3,422,474 8 6 £3,422,474 8 6 £ s. d. £ s. d. To Interest on capital .. .. .. 711 II 2 By Balance brought down .. .. 3,362,791 17 3 Excess of income over expenditure for year ended 31st March, 1930 .. .. 3,362,080 6 1 £3,362,791 17 3 £3,362,791 17 3 Notes. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental values as assessed by Public Works Department; (6) interest at 4| per cent, on capital as at Ist April, 1929. Depreciation has been allowed for on balance of assets as at Ist April, 1929, the total charge being carried to the Depreciation Reserve. Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Capital as at Ist April, 1929 .. .. 15,812 9 0 £ s. d. Creditors — Furniture .. .. .. 4,051 13 7 Refunds .. .. .. .. 3,986 1 11 Additions during year .. 124 3 3 Departmental .. .. .. .. 2,351 7 9 Sundry .. .. .. .. 358 11 6 4,175 16 10 Reserves — Less disposals during year .. 6 17 0 Depreciation .. .. .. .. 6,509 12 0 4,168 19 10 Writing off .. .. .. .. 318 9 4 Mechanical appliances .. 1,033 810 Accrued penalty on racing revenue .. 5,489 11 0 Additions during year .. 123 1 6 Sundry depositors .. .. .. 160 18 0 1,156 10 4 Excess of income over expenditure for year Plant and machinery .. 10,552 6 7 ended 31st March, 1930 .. .. .. 3,362,080 6 1 Disposals during year .. 7 11 0 10,544 15 7 Library .. .. .. ~ 175 0 0 Stamp-paper on hand .. .. .. 3,726 13 10 Assets in suspense .. .. .. 318 9 4 Debtors — Sundry .. .. .. .. 423,363 8 3 Departmental .. .. .. .. 333 5 5 Deposit Accounts.. .. .. .. 160 18 0 Treasury Adjustment Account .. .. 2,953,119 6 0 £3,397,067 6 7 £3,397,067 6 7 J. Murray, Deputy Commissioner of Stamp Duties. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes.— J. H. Fowler, Deputy Controller and Auditor-General.

125

B.—l [Pt. IV],

STATE ADVANCES OFFICE. ADVANCES TO SETTLERS BRANCH. Statement op Liabilities and Assets as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Sundry loans ~ .. .. .. 20,794,845 8 5 Investment Account — Principal owing by Temporary advances from— mortgagors .. .. .. .. 17,735,566 18 10 Public Debt Sinking Funds £ s. d. Temporary investments .. .. .. 125 0 0 Branch .. .. 91,000 0 0 Temporary advances to — £ s. d. Advances Office Sinking Workers Branch .. 2,700,000 0 0 Fund Account .. 390,000 0 0 Local Authorities Branch 43,000 0 0 Miscellaneous Business Rural Advances Branch.. 734,000 0 0 Branch .. .. 337,430 0 0 3,477,000 0 0 818,430 0 0 Sinking Fund investments held by Advances Amount held for investment on behalf of the Office Sinking Fund Account .. .. 1,643,914 6 1 Housing Insurance Fund .. .. 5,363 9 I Interest on mortgages £ s. d. Advances Suspense Account .. .. 31,610 9 7 Overdue .. .. 156,303 13 0 Fire Loss Suspense Account .. .. 10,978 5 2 Accrued .. .. 233,216 311 Suspense Account .. .. .. 3,127 14 5 389,519 16 11 Income-tax Suspense Account .. .. 11,574 6 0 Interest on temporary investments accrued .. 63 0 3 Sundry creditors .. .. .. .. 2,647 14 5 Office furniture and equipment .. .. 6,934 5 8 Interest on loans accrued but not due .. 174,584 0 7 Sundry debtors .. .. .. .. 1,577 15 10 Reserve for bad debts .. .. .. 111,730 1 4 Realization Suspense Account .. .. 141,021 5 3 Sinking Fund .. .. .. .. 1,643,914 6 ] Loan Charges Account .. .. .. 170,749 8 8 Reserve Fund .. .. .. .. 25,000 0 0 Cash in hand and in bank at 31st March, 1930 67,333 17 7 £23,633,805 15 1 £23,633,805 15 1 Profit and Loss Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Management Expenses Account .. .. 34,897 15 4 By Interest Account —Gross profits .. .. 143,652 7 2 Loss on realization of securities and doubtful securities written down .. .. .. 50,913 18 1 Office furniture and equipment written down.. 364 19 3 Loan-flotation charges written down .. 12,786 5 1 Income-tax .. .. .. .. 11,947 11 6 Balance —Net profits for the year .. .. 32,741 17 11 £143,652 7 2 £143,652 7 2 £ s. d. £ s. d. To Amount invested in Advances Office Sinking By Net profits for the year .. .. .. 32,741 17 11 Fund Account .. .. .. .. 32,741 17 11 £32,741 17 11 £32,741 17 II

B.—l [Pt. IV].

126

STATE ADVANCES OFFlCE—continued. ADVANCES TO SETTLERS BRANCH—continued. Interest Account fob the Year ended 31st March, 1930. Dr. £ s. d. £ 8. d. Cr. £ s. d. £ s. d. To Interest on loans .. .. 919,074 4 9 By Interest on mortgages .. 919,439 14 8 Less accrued at 31st March, Less overdue and accrued 1929 .. .. 169,034 2 0 at 31st March, 1929 ..377,838 16 8 750,040 2 9 541,600 18 0 Interest on loans accrued but not due .. 174,584 0 7 Interest on outstanding payments .. 174 18 9 Interest on amounts temporarily trans- Interest on bank balances .. .. 850 14 5 ferred from other branches .. .. 33,918 16 2 Interest on temporary advances to other Balance —Gross profits transferred to Profit branches .. .. .. .. 124,564 3 4 and Loss Account .. .. .. 143,652 7 2 Interest on temporary invest- £ s. d. ments .. .. 47,772 13 11 Less accrued at 31st March, 1929 .. .. 2,350 18 11 45,421 15 0 Interest on temporary investments accrued at 31st March, 1930 .. .. .. 63 0 3 Interest on mortgages— £ s. d. Overdue at 31st March, 1930 .. .. 156,303 13 0 Accrued but not due at 31st March, 1930.. ..233,216 3 11 389,519 16 11 £1,102,195 6 8 £1,102,195 6 8 Management Expenses Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Advertising, newspapers, &c. .. .. 12 2 9 By Consent fees .. .. .. .. 34 14 6 Audit Office services .. .. 275 0 0 Production fees .. .. .. .. 879 16 2 Cleaning, lighting, heating, and messenger Release fees .. .. .. .. 375 3 4 services .. .. .. .. 455 16 0 Balance transferred to Profit and Loss Account 34,897 15 4 Contingencies .. .. .. .. 2 0 6 Management charges on New Zealand stock and bonds .. .. .. .. 3,873 1 9 Meal allowances and overtime .. .. 1,071 18 3 Office maintenance .. .. .. 134 13 6 Postages and telegrams .. .. .. 1,156 9 4 Post Office services .. .. .. 1,866 14 0 Printing and stationery .. .. .. 195 16 3 Public Service Superannuation Fund contribution .. .. .. .. .. 369 0 11 Rent .. .. .. .. .. 2,349 9 0 Salaries .. .. .. .. 22,660 15 4 Solicitors' costs and Court costs .. .. 110 8 Telephones .. .. .. .. 124 5 1 Travelling-expenses .. . . .. 895 10 5 Typewriters and adding-machines—Repairs .. 83 15 7 Valuation Department—Agency work .. 650 0 0 £36,187 9 4 £36,187 9 4 Wm. Waddel, Superintendent. R. Robertson, Accountant. I hereby certify that the balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby. — G. F. C. Campbell, Controller and Auditor-General.

127

B. —1 [PT. IV].

STATE ADVANCES OFFICE —continued. RURAL ADVANCES BRANCH. Statement of Liabilities and Assets as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Bonds issued .. .. .. .. 2,771,200 0 0 Investment Account —Principal owing by mortTemporarv advances from Settlers Branch .. 734,000 0 0 gagors .. .. .. .. 3,230,148 16 5 Advances Suspense Account .. .. 17,093 0 0 Temporary investments .. .. .. 100,085 10 0 Fire Loss Suspense Account .. .. 4,455 0 0 Interest on mortgages — £ s. d. Suspense Account .. .. .. 2,384 11 7 Overdue .. .. 15,324 16 II Income-tax Suspense Account .. .. 3,634 17 0 Accrued .. .. 43,884 19 2 Interest on loans accrued but not due .. 5,650 9 2 59,209 16 1 Profit and Loss Account .. .. .. 7,312 10 11 Sundry debtors .. .. .. .. 24 12 4 Loan Charges Account .. .. .. 148,663 17 5 Cash in hand and in bank at 31st March, 1930 7,599 16 5 £3,545,732 8 8 £3,545,732 8 8 Profit and Loss Account for the Year ended 31st March, 1930. Dr. £ s. d. Gr. £ s. d. To Management Expenses Account .. .. 2,742 0 4 By Interest Account —Gross profits .. .. 20,790 12 7 Loan-flotation charges written down .. 8,744 18 8 Income-tax .. .. .. .. 3,634 17 0 Balance—Net profits for the year .. .. 5,668 16 7 £20,790 12 7 £20,790 12 7 £ s. d. £ s. d. To Balance —Net profits carried forward .. 7,312 10 11 By Balance as at 31st March, 1929 .. .. 1,643 14 4 Net profits for the year .. .. .. 5,668 16 7 £7.312 10 11 £7,312 10 11 Interest Account for the Year ended 31st March, 1930. Dr. £ s. d. £ s. d. Gr. £ s. d. £ s. d. To Interest on bonds .. .. 97,597 10 4 By Interest on mortgages .. 125,870 4 7 Less accrued at 31st March, Less overdue and accrued at 1929 .. .. .. 3,479 5 5 31st March, 1929 .. 32,163 15 2 94,118 4 11 93,706 9 5 Interest on bonds accrued but not due .. 5,650 9 2 Interest on temporary investments .. 257 510 Interest on amounts temporarily transferred Interest on bank balances .. .. .. 58 5 4 from Settlers Branch .. .. .. 32,672 10 0 Interest on mortgages— £ s. d. Balance —Gross profits transferred to Profit Overdue at 31st March, 1930 15,324 16 11 and Loss Account .. .. .. 20,790 12 7 Accrued but not due at 31st March, 1930 .. .. 43,884 19 2 59,209 16 1 £153,231 16 8 £153,231 16 8 Management Expenses Account for the Year ended 31st March, 1930. Dr. £ s. d. | Gr. £ s. d. To Audit Office services .. .. .. 75 0 0 By Balance transferred to Profit and Loss Account 2,742 0 4 Cleaning, lighting, heating, and messenger services 50 0 0 Postages and telegrams .. .. .. 96 18 10 Post Offices services .. .. .. .. 105 0 0 Printing and stationery .. .. .. 75 0 0 Rent .. .. .. .. .. 205 0 0 Salaries .. .. .. .. .. 2,108 0 0 Solicitors' costs .. .. .. .. 2 16 Travelling-expenses .. .. .. .. 25 0 0 £2,742 0 4 £2,742 0 4 Wm. Waddel, Superintendent. E. Robertson, Accountant. I Jiereby certify that the balance-sheet and accompanying accounts have been duly examined and compared with the 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],

128

STATE ADVANCES BRANCH—continued. ADVANCES TO WORKERS BRANCH. Statement of Liabilities and Assets as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Sundry loans .. .. .. . . 11,866,549 10 4 Investment Account —Principal owing by mortTemporary advances from Settlers Branch .. 2,700,000 0 0 gagors .. .. .. .. 14,220,774 3 5 liability to Railway Department (Railway Sinking Fund Investments held by Advances housing) .. .. .. .. 16,880 0 0 Office Sinking Fund Account .. .. 75,030 10 0 Advances Suspense Account .. .. 143,111 18 6 Interest on mortgages — £ s. d. Eire Loss Suspense Account .. .. 2,790 10 0 Overdue .. .. 109,690 11 1 Suspense Account .. .. .. 4,991 2 0 Accrued .. .. 181,953 3 9 Income-tax Suspense Account .. .. 6,300 0 6 291,643 14 10 Sundry creditors .. .. .. .. 1,161 15 5 Unregistered Transfers Account (Railway emInterest on loans accrued but not due .. 101,262 5 2 ployees) .. .. .. .. 16,880 0 0 Reserve for bad debts .. .. .. 4,072 12 11 Sundry debtors .. .. .. .. 1,235 10 11 Sinking Fund .. .. .. .. 75,030 10 0 Realization Suspense Account .. .. 7,967 15 10 Loan Charges Account .. .. .. 206,812 5 7 Profit and Loss Account .. .. .. 42,009 2 8 Cash in hand and in bank at 31st March, 1930 59,797 1 7 £14,922,150 4 10 £14,922,150 4 10 Profit and Loss Account eor the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Management Expenses Account .. .. 9,324 0 0 By Interest Account —Gross profits .. .. 43,778 14 3 Loss on realization of securities .. .. 3,170 3 10 Loan-flotation charges written down .. 15,396 15 7 Income-tax .. .. .. .. 6,300 0 6 Balance—Net profits for the year .. .. 9,587 14 4 £43,778 14 3 £43,778 14 3 Dr. £ s. d. Or. £ s. d. To Balance as at 31st March, 1929 .. .. 51,596 17 0 By Net profits for the year .. .. .. 9,587 14 4 Balance ... .. .. 42,009 2 8 £51,596 17 0 £51,596 17 0 i 1 ' " ' . = 7 i -=-i JS= Interest Account for the Year ended 31st March, 1930. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Interest on loans .. .. 525,893 0 5 By Interest on mortgages .. 601,849 1 5 Less accrued at 31st March, Less interest overdue and 1929 .. .. 81,946 14 11 accrued at 31st March, 443,946 5 6 1929 .. .. 225,165 2 8 Interest on amounts temporarily transferred 376,683 18 9 from other branches .. .. .. 86,886 1 8 Interest on bank balances .. .. 315 0 2 Interest on Railway expenditure (erection of Interest on outstanding payments .. .. 71 9 10 dwellings) .. .. .. .. 584 18 6 Interest on temporary investments .. 7,744 1 6 Interest on loans accrued but not due .. 101,262 5 2 Interest on mortgages — £ s. d. Balance—Gross profits transferred to Profit Overdue at 31st March, 1930 109,690 11 1 and Loss Account .. .. .. 43,778 14 3 Accrued but not due at 31st March, 1930 .. .. 181,953 3 9 291,643 14 10 £676,458 5 1 £676,458 5 1 Management Expenses Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Audit services .. .. .. .. 200 0 0 By Consent fees .. .. .. .. 2 0 0 Cleaning, lighting, heating, and messenger Cost of preparation of mortgages .. .. 96 14 0 services .. . . . . . . 175 0 0 Inspection fees .. .. .. .. 43 1 2 Contingencies .. .. .. . . 3 3 0 Production fees .. .. .. .. 397 14 0 Court costs and solicitors' costs .. .. 16 8 0 Release fees .. .. .. .. 110 19 5 Management charges on New Zealand stock and Sundry fees .. .. .. .. 16 0 0 bonds .. .. .. .. .. 1,877 17 0 Balance transferred to Profit and Loss Account 9,324 0 0 Post Office services .. .. .. 550 0 0 Postages and telegrams .. .. .. 272 18 1 Printing and stationery .. .. .. 100 0 0 Public Service Superannuation Fund contribution .. .. . . .. .. 40 0 0 Rent .. .. .. .. .. 600 0 0 Salaries .. .. .. .. .. 5,754 0 0 Travelling-expenses .. .. 51 2 6 . Valuation Department—Agency work .. 350 0 0 £9,990 8 7 £9,990 8 7 Wm. Waddel, Superintendent. R. Robertson, Accountant. I hereby certify that the balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby.— G. F. C. Campbell, Controller and Auditor-General.

129

B.—1 IPT. IV

TATE ADVANCES OFFlCE—continued. ADVANCES TO LOCAL AUTHORITIES BRANCH. Statement of Liabilities and Assets as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Sundry loans .. .. .. .. 2,778,690 15 7 Investment Account—Principal owing by local Loan-monevs —Unexpended balances under sec- bodies .. .. .. .. .. 2,668,527 4 0 tion 72, Local Bodies' Loans Act, 1913 .. 3,987 12 10 Sinking Fund investments held £ s. d. Temporary advances from Settlers Branch .. 43,000 0 0 by Advances Office Sinking Income-tax Suspense Account .. .. 430 4 0 Fund Account .. .. 171,718 12 9 Interest on loans accrued but not due .. 32,360 12 11 Less redemption of loan- £ s. d. moneys during the year .. 11,602 16 1 Sinking Fund .. .. 171,718 12 9 160,115 16 8 Less amount of loan-moneys Interest on debentures— redeemed from Advances Overdue .. .. .. 2,702 2 7 Office Sinking Fund Ac- Accrued .. .. .. 23,568 14 10 count during the year .. 11,602 16 1 26,270 17 5 160,115 16 « Sundry debtors .. .. .. .. 22 10 1 Loan Charges Account .. .. .. 29,58822 Profit and Loss Account .. .. .. 130,679 18 6 Cash in hand and in bank at 31st March, 1930 3,386 13 2 £3,018,591 2 0 £3,018,591 2 0 Profit and Loss Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Management Expenses Account .. .. 1,401 6 9 By Interest account—Gross profits .. .. 3,566 17 10 Loan-flotation charges written down .. 1,081 4 10 Income-tax .. .. .. 436 4 0 Balance—Net profits for the year .. . . 648 2 3 £3,566 17 10 £3,566 17 10 Dr. £ s. d. Cr. £ s. d. To Balance as at 31st March, 1929 .. .. 142,930 16 10 By Net profits for the year .. .. .. 648 2 3 Sinking Funds set free to redeem loan-moneys— Amount transf' rred from Sinking Fund .. 11,602 16 1 Balance .. .. .. .. 130 ; 679 18. 6 £142,930 16 10 £142,930 16 10 Interest Account for the Year ended 31st March, 1930. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Interest on loans .. .. 107,158 16 6 By Interest on debentures .. 113,345 6 7 Less accrued at 31st March, Less overdue and accrued at 1929 .. .. .. 35,893 18 8 31st March, 1929 .. 27,822 1 7 71,264 17 10 85,523 5 0 Interest on amounts temporarily transferred Interest on bank balances .. .. 31 12 10 from Settlers Branch .. .. .. 4,633 6 8 Interest on debentures — Interest on loans accrued but not due .. 32,360 12 11 Overdue at 31st March, 1930 2,702 2 7 Balance—Gross profits transferred to Profit Accrued but not due at 31st and Loss Account .. .. .. 3,566 17 10 March, .1930 .. .. 23,568 14 10 26,270 17 5 £111,825 15 3 £111,825 15 3 Management Expenses Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Audit Office services .. .. .. 50 0 0 By Balance transferred to Profit and Loss Account 1,401 6 9 Cleaning, lighting, heating, and messenger services .. .. .. .. .. 30 0 0 Management charges—New Zealand stock and bonds .. .. .. .. . . 454 6 9 Postages and telegrams .. . . . . 40 0 0 Post Office services .. .. .. 50 0 0 Printing and stationery .. .. .. 50 0 0 Public Service Superannuation Fund contribution 20 0 0 Rent .. .. .. .. 100 0 0 Salaries .. .. .. .. .. 607 0 0 £1,401 6 9 £1,401 6 9 Wm. Waddel, Superintendent. R. Robertson, Accountant. I hereby certify that the balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby. — G. F. C. Campbell, Controller and Auditor-General.

9—B. 1 [PT. IV],

B. —1 [PT. TV],

130

STATE ADVANCES OFFlCE—continued. PUBLIC DEBT SINKING FUNDS BRANCH. Statement of Liabilities and Assets as at 31st March, 1930. Liabilities. Assets. Sinking Fund created under the provisions of £ s. d. Investment Account —Principal £ s. d. £ s. d. the Public Debt Extinction Act, 1910 .. 3,258,955 19 4 owing on loans to— Advances Suspense Account .. .. 6,510 0 0 Settlers .. .. 1,110,526 16 8 Fire Loss Suspense Account .. .. 1,000 0 0 , Workers .. .. 69,655 12 6 Suspense Account .. .. .. .. 2330! Local bodies .. .. 2,043,500 8 1 Sundry creditors —Interest due to Consolidated 3,223,682 17 3 Fund in accordance with section 12 (a), Re- Temporary Advances to Settlers Branch .. 91,000 0 0 payment of the Public Debt Act, 1925 .. 49,261 3 6 Sundry debtors .. .. .. .. 24 13 3 Interest due to Treasury— £ s. d. j Interest overdue on loans to — £ s. d. Overdue .. .. 9,790 1 3 Settlers .. .. 6,239 8 3 Accrued .. .. 35,365 9 8 j Workers .. .. 391 19 5 45,155 10 11 Local bodies .. .. 3,158 13 7 9,790 I 3 Interest accrued on loans to— Settlers .. .. 13,928 9 6 Workers .. .. 871 10 5 Local bodies .. .. 20,565 9 9 35,365 9 8 Cash in hand and in bank at 31st March, 1930 1,042 15 4 £3,360,905 16 9 £3,360,905 16 9 Interest Account tor the Year ended 31st March, 1930. Dr. £ s. d. | Cr. To Interest on investments due to Consolidated By Interest on loans to— £ s. d. £ s. d. Fund in accordance with section 12 (a) Settlers .. .. .. 54,301 11 0 Repayment of the Public Debt Act, Workers .. .. 3,324 12 6 1925— Local bodies .. .. 95,082 14 3 Paid to Treasury .. .. .. 106,669 8 7 In hand at 31st March, 1930 .. .. 49,261 3 6 j 152,708 17 9 Overdue at 31st March, 1930 .. .. 9,790 I 3 , Less overdue and accrued Accrued at 31st March, 1930 .. .. 35,365 9 8 I at 31st March, 1929 .. 46,775 14 2 105,933 3 7 201,086 3 0 | Interest on bank balances .. .. 84 4 4 Less overdue and accrued at 31st March, j Interest on temporary advances 1929 .. .. .. .. 46,775 14 2 ' to Settlers Branch .. .. 3.137 10 0 Interest overdue at 31st March, 1930, on loans to — Settlers.. .. .. 6,239 8 3 Workers .. .. 391 19 5 Local bodies .. .. 3,158 13 7 9,790 I 3 Interest accrued at 31st March, 1930, on loans to— Settlers.. .. .. 13,928 9 6 Workers .. .. 871 10 5 Local bodies .. .. 20,565 9 9 35,365 9 8 £154,310 8 10 £154,310 8 10 Wm, Waddel, Superintendent. R. Robertson, Accountant. I hereby certify that the balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby.— G. F. 0. Campbell, Controller and Auditor-General.

B.—l rpT. IV].

131

STATE ADVANCES OFFlCE—continued. ADVANCES OFFICE SINKING FUND ACCOUNT. Statement of Liabilities and Assets as at 31st March, 1930. Liabilities. I Assets. Principal received as at 31st March, 1929, with Investment Account —Princiaccumulated interest from — £ s. d. pal owing on loans to— £ s. d. £ s. d. Settlers Branch .. .. .. 2,024,637 16 1 Settlers .. .. 977,603 9 7 Workers Branch .. .. .. 279,773 11 11 Workers .. .. 60,171 11 1 Local Authorities Branch .. .. 392,438 1 11 Local bodies .. .. 394,912 0 11 1,432,687 I 7 2,696,849 911 Temporary advances to Settlers Branch .. 390,000 0 0 Interest earned for the year ended 31st March, Sundry debtors .. .. .. .. 51 2 10 1930 — Interest overdue on loans to — £ s. d. Settlers Branch .. .. .. 71,899 14 0 Settlers .. .. 4,994 12 2 Workers Branch .. .. .. 3,348 6 0 Workers .. .. 512 7 9 Local Authorities Branch .. .. 7,490 8 5 Local bodies .. .. 1,411 6 3 6,918 6 2 2,779,587 18 4 Interest accrued on loans to — Net profits transferred from Settlers Branch .. 32,741 17 11 Settlers .. .. 11,126 2 0 Workers .. .. 662 5 5 2,812,329 16 3 Local bodies .. .. 3,313 7 7 I«ss redemption of loans — £ s. d. 15,101 15 0 Settlers Branch .. 485,365 1 11 Cash in hand and in bank at 31st March. 1930 35,679 8 4 Workers Branch ..208,091 7 11 Local Authorities Branch 239,812 13 8 933,269 3 6 Total fund as at 31st March, 1930 .. .. 1,879,060 12 9 Advances Suspense Account .. .. 540 0 0 Suspense Account .. .. .. 182 11 2 Fire Loss Suspense Account .. .. 654 10 0 £1,880,437 13 11 £1,880,437 13 11 Interest Account for the Year ended 31st March, 1930. Dr. £ s. d. Or. To Interest on investments — Transferred to By Interest on loans to— £ s. d. £ s. d. Sinking Fund Account .. .. .. 82,738 8 5 Settlers .. .. .. 49,275 0 3 Workers .. .. .. 3,004 0 I Local bodies .. .. 18,659 9 2 70,938 9 6 Less overdue and accrued at 31st March, 1929 ..25,115 16 8 45,822 12 10 Interest on bank balances .. .. .. 165 3 6 Interest on outstanding payments .. .. 9 14 3 Interest on temporary advances to Settlers Branch .. .. .. .. 14,720 16 8 Interest overdue at 31st March, 1930, on loans to — £ s. d. Settlers .. .. .. 4,994 12 2 Workers .. .. .. 512 7 9 Local bodies .. 1,411 6 3 6,918 6 2 Interest accrued at 31st March, 1930, on loans to— Settlers .. .. .. 11,126 2 0 Workers .. .. .. 662 5 5 Local bodies .. .. 3,313 7 7 15,101 15 0 £82,738 8 5 £82,738 8 5 Wm. Waddel, Superintendent. E. Robertson, Accountant. I hereby certify that the balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby. — G. F. C. Campbell, Controller and Auditor-General. 9*

B. —1 [PT. IV]

132

STATE ADVANCES OFFlCE—continued. MISCELLANEOUS BUSINESS BRANCH.—HOUSING ACCOUNT. Statement op Liabilities and Assets as at 31st March, 1930. Liabilities. Assets. Sundry loans— £ s. d. £ s. d. Investment Account—Principal £ s. d. £ s. d. Debentures .. .. 412,388 9 4 owing on— Expenditure from Public Works Dwellings purchased .. 349,411 1 6 Eund .. .. .. 319,918 1 7 Sections purchased .. .. 3,273 111 Advances .. .. .. 374 18 8 732,306 10 11 Loans on mortgage .. .. 13 6 3 Less loan liability redeemed 353,072 8 4 and discharged from Con- Temporary advances to Settlers Branch .. 274,000 0 0 solidated Eund .. .. 19,468 9 4 Hutt Housing Suspense Account .. .. 1,526 0 0 Completed dwellings .. .. .. 15,051 15 4 712,838 1 7 Dwellings let .. .. .. .. 17,257 7 0 Less loan liability redeemed Freehold land . . .. .. .. 24,325 6 5 by Public Debt Repayment Sinking Fund investments held by Public Debt Account .. .. 100 0 0 Redemption Eund .. .. .. *4,172 12 8 712,738 1 7 Insurance Eund investment held by Settlers Liability to Consolidated Fund in terms of sec- Branch .. .. .. .. .. 5,363 9 1 tion 22, Finance Act, 1926 .. .. .. 100 0 0 Sundry debtors .. .. .. .. 53 2 2 Sundry creditors .. .. .. .. 2,026 1 4 Interest on dwellings and land — £ s. d. Suspense Account .. .. .. .. 664 4 3 Overdue .. .. .. 6,462 9 9 Insurance Fund .. .. .. .. 6,637 12 11 Accrued .. .. .. 46 15 10 Interest on loans — £ s. d. 6,509 5 7 Overdue .. .. .. 16,858 3 4 Rent overdue .. .. .. .. 1,895 6 3 Accrued .. .. .. 3,889 12 5 Insurance premiums 20,747 15 9 Overdue .. .. .. 432 15 6 Sinking Fund .. .. .. .. 817 12 10 Paid in advance .. .. 321 18 5 Reserve for losses on realization and bad debts .. 9,436 14 5 754 13 11 Realization Suspense Account .. .. 3,299 16 3 Profit and Loss Account .. .. .. 45,400 17 i Cash in hand and in bank at 31st March, 1930 .. 486 3 0 £753,168 3 1 £753,168 3 1 * This amount includes the sum of £3,354 19s. lOd. capital paid into the Sinking Fund in accordance with the Public Debt Extinction Act, 1010. Profit and Loss Account for the Year ended 31st March, 1930. Dr. £ s. d. | Cr. £ s. d. To Management Expenses Account .. .. 2,241 I 2. By Interest Account—Gross profits .. .. 828 17 6 Dwellings maintenance .. .. .. 2,882 13 1 i Balance —Loss for the year .. .. 7,461 17 6 Losses on realization of securities and doubtful securities written down .. .. .. 3,167 0 9 £8,290 15 0 £8,290 15 0 £ s. d. £ s. d. To Balance as at 31st March, 1929 .. .. 37,938 19 7 By Balance .. .. .. .. 45,400 17 1 Loss for the year .. .. .. 7,461 17 6 £45,400 17 1 £45,400 17 1 Interest Account for the Year ended 31st March, 1930. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Interest on loans .. .. 28,775 17 10 By Interest oil land and dwellings 17,682 810 Less accrued at 31st March, Less overdue and accrued at 1929 .. .. .. 3,890 14 5 31st March, 1929 .. 7,066 11 3 24,885 3 5 - — 10,615 17 7 Interest on loans accrued but not due .. 3,889 12 5 Interest on amounts temporarily transferred Balance—Gross profits transferred to Profit to Settlers Branch . . . . . . 12,444 8 4 and Loss Account .. .. .. 828 17 6 Interest on bank balances .. .. . . 34 1 10 Interest on dwellings and land— £ s. d. Overdue at 31st March, 1930 6,462 9 9 Accrued but not due at 31st March, 1930 .. .. 46 15 10 — 6,509 5 7 £29,603 13 4 £29,603 13 4 Management Expenses Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Audit Office services .. .. .. 115 0 0 By Sundry fees .. .. .. .. 10 12 6 Cleaning, lighting, heating, and messenger Balance transferred to Profit and Loss Account 2,241 1 2 services .. .. .. .. 35 0 0 Fees paid for special services in respect of securities .. .. .. .. 114 3 6 Postages and telegrams . . . . .. 35 0 0 Post Office services . . . . .. 220 0 0 Printing and stationery .. .. .. 25 0 0 Public Service Superannuation Fund contribution . . .. .. . . .. 30 0 0 Rates .. .. .. .. .. 8 18 0 Rent .. .. . . .. . . 100 0 0 Salaries .. .. .. .. 1,297 0 0 Solicitors' costs .. .. .. .. 21 12 2 Valuation Department—Agency work . . 250 0 0 £2,251 13 8 £2,251 13 8 Wm. Waddel, Superintendent. R. Robertson, Accountant. I hereby certify that the Balance-sheet and the accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby.— G. F. C. Campbell, Controller and 'Auditor-General.

133

B.—l IPT. IVI.

STATE ADVANCES OFFICE —continued. LOANS TO EMPLOYERS FOR WORKERS' DWELLINGS ACCOUNT. Statement of Liabilities and Assets as at 31st March, 1930. Liabilities. £ s. d. Assets. Sundry loans .. .. .. .. 3,975 0 0 Investment Account—Principal owing by mort- £ s. d. Income-tax Suspense Account .. .. .. 3 7 6 gagors .. .. .. .. .. 2,503 8 8 Interest on loans— £ s. d. Temporary advances to Settlers Branch .. 1,350 0 0 Overdue.. .. .. .. 118 1 8 Sinking Fund investments held by Public Debt Accrued .. .. .. 38 15 5 Redemption Fund .. .. .. .. 42 0 7 15G 17 1 Interest on mortgages— £ s. d. Sinking Fund .. .. .. .. 42 0 7 Overdue.. .. .. .. 291 0 6 Profit and Loss Account .. . . .. 20 15 3 Accrued .. .. .. 0 18 5 291 18 11 Cash in hand and in bank at 31st March, 1930 .. 10 12 3 £4,198 0 5 £4,198 0 5 Profit and Loss Account foe the Yeak ended 31st March, 1930. Dr. £ s. d. Gr. £ s. d. To Administration expenses .. .. 10 0 0 By Interest Account—Gross profits .. .. 25 210 Income-tax .. .. .. .. ..376 Balance—Net profits for the year .. .. 11 15 4 £25 2 10 £25 2 10 £ s. d. £ s. d. To Balance —Net profits carried forward .. 20 15 3 By Balance as at 31st March, 1929 .. .. 819 11 Net profits for the year .. 11 15 4 £20 15 3 £20 15 3 Interest Account for the Year ended 31st March, 1930. Dr. £ s. d. £ s. d. Or. £ s. d. £ s. d. To Interest on loans .. .. .. 159 0 0 By Interest on mortgages .. .. 146 10 6 Less accrued at 31st March, 1929 38 15 5 Interest on mortgages— > 120 4 7 Overdue at 31st March, 1930 .. 291 0 6 Interest on loans accrued but not due .. .. 38 15 5 Accrued at 31st March, 1930 .. 0 18 5 Balance—Gross profits transferred to Profit and Loss Account .. .. .. .. 25 2 10 438 9 5 Less overdue and accrued at 31st March, 1929 .. .. 310 7 5 128 2 0 Interest on temporary advances to Settlers Branch 56 010 £184 2 10 £184 2 10 Management Expenses Account for the Year ended 31st March, 1930. Dr. £ s. d. Gr. £ s . d. To Administration expenses .. .. 10 0 0 By Balance transferred to Profit and Loss Account .. 10 0 0 £10 0 0 £10 0 0 Wm. Waddel, Superintendent. R. Robertson, Accountant. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the 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].

134

STATE ADVANCES OFFlCE—continued. FRUIT-PRESERVING INDUSTRY ADVANCES ACCOUNT. Statement of Liabilities and Assets as at 31st March, 1930. Liabilities. £ s. d. £ s. d. Assets. £ s. d. Sundry loans .. .. .. 69,598 14 3 Investment Account —Principal owing by mortLess loan liability redeemed and gagors .. .. .. .. .. 33,479 7 9 discharged from Consolidated Properties acquired .. .. .. .. 4,776 611 Fund .. .. .. 6,008 14 3 Temporary advances to Settlers Branch .. 24,850 0 0 Sinking Fund investments hold by Public Debt 63,590 0 0 Redemption Fund .. .. .. .. *765 16 0 Less loan liability redeemed by Interest on mortgages — £ s. d. Public Debt Repayment Ac- Overdue .. .. .. 1,609 4 8 count .. .. .. 5,000 0 0 Accrued .. .. .. 238 19 6 58,590 0 0 1,848 4 2 Liability to Consolidated Fund in terms of sec- Sundry debtors .. .. .. .. 96 6 8 tion 22, Finance Act, 1926 .. .. .. 5,000 0 0 Profit and Loss Account .. .. .. 4,361 17 8 Suspense Account .. .. .. .. 142 6 3 Cash in hand and in bank at 31st March, 1930 .. 299 9 2 Interest on loans — £ s. d. Overdue .. .. .. 1,313 5 8 Accrued .. .. .. 1,162 3 4 2,475 9 0 Rent accrued .. .. .. .. 37 1 8 Reserve for losses on realization and bad debts .. 4,079 12 3 Sinking Fund .. .. .. .. 152 19 2 £70,477 8 4 £70,477 8 4 * This amount includes the sum of £612 16s. lOd. capital paid into the Sinking Fund in accordance with the Public Debt Extinction Act, 1910. Profit and Loss Account for the Year ended 31st March, 1930. Dr. £ s. d. Gr. £ s. d. To Management Expenses Account .. .. 100 0 0 By Interest Account —Gross profits .. .. 439 4 1 Expenses of realization of assets .. .. 23 10 3 Balance —Loss for the year .. .. .. 248 4 7 Loss on realization of securities .. .. 563 18 5 £687 8 8 £687 8 8 £ s. d. £ s. d. To Balance as at 31st March, 1929 .. .. 4,113 13 I By Balance .. .. .. .. .. 4,361 17 8 Loss for the year ... .. .. 248 4 7 £4,361 17 8 £4,361 17 8 Interest Account for the Year ended 31st March, 1930. Dr. £ s. d. £ s. d. Gr. £ s. d. £ s. dTo Interest on loans .. .. 2,346 17 0 By Interest on mortgages .. .. 1,693 2 5 Less accrued at 31st March, 1929 1,162 3 4 Interest on mortgages — 1,184 13 8 Overdue at 31st March, 1930 .. 1,609 4 8 Interest on loans accrued but not due .. 1,162 3 4 Accrued at 31st March, 1930 .. 238 19 6 Balance —Gross profits transferred to Profit and Loss Account .. .. .. .. 439 4 1 3,541 6 7 Less interest overdue and accrued at 31st March, 1929 .. 1,855 11 6 1,685 15 1 Interest on bank balances .. .. 3 0 2 Interest on temporary advances to Settlers Branch .. .. .. .. .. 1,097 5 10 £2,786 1 1 £2,786 1 1 Management Expenses Account for the Year ended 31st March, 1930. Dr. £ s. d. I Gr. £ s. d. To Administration expenses .. .. .. 95 0 0 By Balance transferred to Profit <,nd Loss Account .. 100 0 0 Audit Office services .. .. .. .. 5 0 0 £100 0 0 £100 0 0 Wm. Waddel, Superintendent. R. Robertson, Accountant. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby. — G. F. C. Campbell, Controller and Auditor-General.

B. —1 IPT. IVI

135

STATE ADVANCES OFFlCE—continued. COLD-STORAGE ADVANCES ACCOUNT. Statement of Liabilities and Assets as at 31st March, 1930. Liabilities. £ s. d. £ s. d. Assets. £ s. d. Sundry loans .. .. .. 82,750 0 0 Investment Account—Principal owing by mortLess loan liability redeemed and gagors .. .. .. .. .. 35,870 5 0 discharged from Consolidated Temporary advances to Settlers Branch .. 33,850 0 0 Fund .. .. .. 7,500 0 0 Sinking Fund Investments held by Public Debt Redemption Fund .. .. .. *1,161 4 3 75,250 0 0 Interest on mortgages— £ s. d. Less loan liability redeemed by Overdue .. .. .. 3,112 19 5 Public Debt Repayment Ac Accrued .. .. .. 705 12 1 count .. .. .. 1,530 0 0 3,818 11 6 73,720 0 0 Sundry debtors .. .. .. .. 23 2 0 Liability to Consolidated Fund in Realization Suspense Account .. .. 4,510 8 3 terms of section 22, Finance Act, Profit and Loss Account .. .. .. 3,729 6 1 1926 .. .. .. .. 1,530 0 0 Cash in hand and in bank at 31st March, 1930 .. 129 9 9 Interest on loans— Overdue .. .. .. 2,515 2 0 Accrued .. .. .. 244 3 5 2,759 5 5 Reserve for bad debts .. .. .. 4,510 8 3 Sinking Fund .. .. .. .. 572 13 2 £83,092 6 10 £83,092 6 10 * This amount includes the sum of £588 lis. Id. capital paid into the Sinking Fund in accordance with the Public Debt Extinction Act, 1910. Profit and Loss Account foe the Year ended 31st March, 1930. Dr. £ s. d. Ct. £ s. d. To Management Expenses Account .. .. 115 0 0 By Interest Account —Gross profits .. .. 896 2 2 Loss on realization of securities .. .. 4,510 8 3 Balance —Loss for the year .. .. .. 3,729 6 1 £4,625 8 3 £4,625 8 3 £ s. d. £ s. d. To Loss for the year .. .. .. .. 3,729 6 1 By Balance .. .. .. .. .. 3,729 6 1 £3,729 6 1 £3,729 6 1 Interest Account for the Year ended 31st March, 1930. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Interest on loans .. .. 2,948 16 0 By Interest on mortgages .. 1,736 18 4 Less accrued at 31st March, Interest on mortgages— 1929 .. .. .. 244 3 5 Overdue at 31st March, 1930.. 3,1.12 19 5 2,704 12 7 Accrued at 31st March, 1930 705 12 1 Interest on loans accrued but not due .. 244 3 5 Balance-Gross profits transferred to Profit 5,555 9 10 and Loss Account .. .. .. 896 2 2 Less overdue and accrued at 31st March, 1929 .. 3,326 6 3 2,229 3 7 Interest on bank balances .. .. .. 2 12 1 Interest on temporary advances to Settlers Branch .. .. .. .. 1,613 2 6 £3,844 18 2 £3,844 18 2 Management Expenses Account for the Year ended 31st March, 1930. Dr. £ S. d. Cr. £ s. d. To Administration expenses .. .. 110 0 0 By Balance transferred to Profit and Loss Account .. 115 0 0 Audit Office services .. .. .. 5 0 0 £115 0 0 £115 0 0 Wm. Waddel, Superintendent. R. Robertson, Accountant. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the 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].

136

STATE ADVANCES OFFlCE—continued. FISHING-INDUSTRY PROMOTION ACCOUNT. Statement of Liabilities and Assets as at 31st March, 1930. Liabilities. £ s. d. £ s. d. Assets. £ s. d. Sundry loans .. .. .. 5,571 19 2 Investment Account—Principal owing on bills of sale 878 0 5 Less loan liability redeemed and Temporary advances to Settlers Branch .. .. 3,380 0 0 discharged from Consolidated Sinking Fund investments hold by Public Debt Fund .. .. .. 1,036 19 2 Redemption Fund .. .. .. .. *50 17 0 Interest on bills of sale- — £ s. d. 4,535 0 0 Overdue.. .. . . 20 2 10 Less loan liability redeemed by Accrued .. .. .. 12197 Public Debt Repayment Account 1,060 0 0 33 2 5 3,475 0 0 Sundry debtors .. .. .. .. 5 0 6 Liability to Consolidated Fund in terms of sec- Profit and Loss Account . . .. .. 324 9 7 tion 22, Finance Act, 1926 .. .. 1,060 0 0 Cash in hand and in bank at 31st March, 1930 .. 33 18 0 Income-tax Suspense Account .. .. .. 6 6 0 Interest on loans — £ s. d. Overdue .. .. .. 103 8 5 Accrued .. .. .. 50 19 11 154 8 4 Sinking Fund .. .. .. .. 9 13 7 £4,705 7 11 £4,705 7 11 * This amount includes the sum of £41 3s. sd. capital paid into the Sinking Fund in accordance with the Public Debt Extinction Act, 1910. Profit and Loss Account for the Year ended 31st March, 1930. Dr. £ s. d. ' Cr. £ s. d. To Management Expenses Account .. .. 14 7 2 By Interest Account—Gross profits .. .. 42 5 7 Income-tax .. .. .. .. 6 6 0 Balance—Net profits for the year .. .. 21 12 5 £42 5 7 £42 5 7 £ s. d. £ s. d. To Balance at 31st March, 1929 .. .. .. 346 2 0 By Net profits for the year .. .. .. 21 12 5 Balance .. .. .. .. .. 324 9 7 £346 2 0 £346 2 0 Interest Account for the Year ended 31st March, 1930. Dr. £ s. d. £ s. d. Gr. £ s. d. £ s. d. To Interest on loans .. .. .. 161 17 6 By Interest on bills of sale .. .. 47 3 9 Less accrued at 31st March, 1929 .. 50 19 11 Less overdue and accrued at 31st 110 17 7 March, 1929 .. .. .. 38 3 7 Interest on loans accrued but not due .. .. 50 19 11 9 0 2 Balance —Gross profits transferred to Profit and Interest on bank balances .. . . . . 110 6 Loss Account .. .. .. .. 42 5 7 Interest on temporary advances to Settlers Branch 160 10 0 Interest on bills of sale — £ s. d. Overdue at 31st March, 1930 .. 20 2 10 Accrued at 31st March, 1930 .. 12 19 7 33 2 5 £204 3 1 £204 3 1 Management Expenses Account for the Year ended 31st March, 1930. Dr. £ s. d. | Gr. £ s. d. To Administration expenses .. .. .. 10 0 0 By Sundry fees .. .. .. .. . . 012 10 Audit Office services .. .. .. .. 5 0 0 Balance transferred to Profit and Loss Account .. 14 7 2 £15 0 0 £15 0 0 1 | , Wm. Waddel, Superintendent. R. Robertson, Accountant. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby.— G. F. C. Campbell, Controller and Auditor-General.

137

B.—l [PT. IV].

STATE ADVANCES OFFlCE—continued. REPATRIATION. Statement of Liabilities and Assets as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Liability to Redemption Account as at Ist April, Investment Account—Principal 1925 .. .. .. .. 1,290,182 2 1 owing on bills of sale .. 253,714 4 0 Less repayments to 31st March, 1930 .. 156,647 14 5 Less suspense adjustments .. 152 12 4 253,561 11 8 1,133,534 7 8 Interest on bills of sale, overdue .. .. 5,847 5 7 Less expenditure irrecoverable £ s. d. Cash in hand and in bank at 31st March, 1930 .. 1,266 14 9 to 31st March, 1929 .. 862,184 11 11 Losses on realization for the year ended 31st March, 1930 15,388 1 5 Management expenses for the year ended 31st March, 1930 2,400 2 8 — 879,972 16 0 Liability to Redemption Account as at 31st March, 1930 .. .. .. .. 253,561 11 8 Sundry creditors, Treasury— £ s. d. Interest .. .. .. 364 6 9 Principal .. .. 815 15 1 1,180 1 10 Suspense Account .. .. .. .. 86 12 11 Interest on advances from War Expenses Account overdue .. .. .. .. 5,847 5 7 £260,675 12 0 £260,675 12 0 Interest Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. £ s. d. To Interest paid to Treasury .. .. 1,996 3 9 By Interest on bills of sale .. 2,506 4 8 Interest in hand due to Treasury at 31 St March. Interest on bills of sale, overdue 1930 .. .. .. .. .. 364 6 9 at 31st March, 1930 .. 5,847 5 7 Interest due to Treasury, overdue at 31st March. 1930 .. .. .. .. .. 5,847 5 7 i 8,353 10 3 Less overdue at 31st March, 8,207 16 1 1929 .. .. .. 6,737 11 5 Less interest due to Treasury, overdue at 31st March, 1929 .. .. .. .. 6.737 11 5 1,615 18 10 Less realizations—lnterest .. 298 10 8 1,317 8 2 Interest on bank balances .. .. .. 87 8 2 Interest on temporary advances to Settlers Branch.. .. .. .. .. 65 8 4 £1,470 4 8 £1,470 4 8 Management Expenses Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Audit Office services .. .. .. 70 0 0 By Sundry fees .. .. .. .. 421 Cleaning and messenger services .. .. 50 0 0 Balance recouped in accordance with secCommission .. .. .. .. 26 15 3 tion 13 (3), State Advances Amendment Act, Postages and telegrams .. . .. 175 0 0 1922 .. .. .. .. .. 2,400 2 8 Post Office services . . .. .. 230 0 0 Printing and stationery . . .. .. 25 0 0 Rent .. .. . . .. .. 170 0 0 Salaries .. .. .. .. 1,530 0 0 Solicitors' costs .. .. .. .. 65 9 6 Training-expenses .. . . .. .. 62 0 0 £2,404 4 9 £2,404 4 9 Wm. Waddel, Superintendent. R. Robertson, Accountant. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the. books and documents submitted for audit, and corrcctly state the position as disclosed thereby. — 6. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IV].

138

NEW ZEALAND STATE COAL-MINES. Colliery Working Accounts for the Year ended 31st March, 1930.

Colliery Profit and Loss Accounts for the Year ended 31st March, 1930.

Plant, Buildings, etc., on Hire Revenue Account for the Year ended 31st March, 1930.

Dr. : Liverpool. James. Or. Liverpool. James. . I £ s. d. J £ s. d. £ s. d. £ s. d. To Stocks on hand, 1st April, 1929 4,464 6 10 550 7 1 By Sales of coal .. .. 189,569 9 10 55,608 18 8 Coal-winning— Sales of stores, power, &c. .. 7,280 16 2 Wages .. .. 84,875 9 8 23,289 10 3 Stocks of coal on hand at Stores and materials used 7,326 16 0 1,272 5 1 31st March, 1930, at mine, Electric power.. .. .. 706 19 9 wharf, and afloat .. 1,081 9 10 466 13 7 Railway tickets .. 735 17 11 Subsidized bus fares, &c. .. 336 8 8 Stores sales (at cost) .. 6,539 4 7 Coal purchased.. .. 144 18 6 73 9 11 Special rate .. .. 1,148 7 0 237 11 3 Royalty .. .. .. 475 2 6 105,235 0 6 26,941 14 6 Gross profit—To Profit and Loss Account .. .. 92,696 15 4 29,133 17 9 197,931 15 10 56,075 12 3 197,931 15 10 56.075 12 3

Dr. Liverpool. Jambs. Gr. Liverpool. James. £ s. d. £ s. d. £ s. d. £ s. d. To Salaries .. .. ... 3,042 11 2 972 13 6 By Gross profit at mine .. 92,696 15 4 29,133 17 9 Rent .. .. .. .. 68 14 10 Rents .. .. .. 470 15 7 Interest .. .. .. 4,159 13 2 1,816 19 0 Net loss —Transferred to Travelling-expenses .. 154 17 6 49 5 10 ! General. Profit and Loss Printing and stationery .. 183 18 9 57 2 6 Account .. .. 1,866 14 3 Repairs and maintenance .. 6,219 3 4 1,230 3 11 Telegrams and postages .. 169 191 53 166 Railway haulage .. .. 14,691 0 9 2,764 14 2 Insurance .. .. 4,277 5 6 1,108 8 7 Coal-miners' Relief Fund .. 292 8 11 92 3 9 General expenses . . 860 3 0 254 10 I Marine freight .. .. 50,314 3 2 12,477 13 11 Audit fees .. .. 86 5 0 28 15 0 Wharfage .. .. 3,445 1 0 712 13 9 Superannuation Fund subsidy 85 10 6 25 13 8 ; Stores adjustment and losses 87 17 4 Depreciation—Mine, buildings, plant, and machinery .. 6,964 7 0 4,317 7 0 1 95,034 5 2 26,030 16 0 Net profit — Transferred to General Profit and Loss Account .. .. .. 3,103 1 9 95,034 5 2 29,133 17 9 I 95,034 5 2 29,133 17 9

Dr. £ s. d. Or. £ s. d. To Interest .. .. .. .. 141 2 5 By Hire of plant, buildings, &c. .. .. 514 19 8 Depreciation .. .. .. 408 Oil Net loss—Transferred to General Profit and Loss Account .. .. .. 34 3 8 £549 3 4 £549 3 4

B.—l [PT. IV].

Depot Profit and Loss Accounts for the Year ended 31st March, 1930.

NEW ZEALAND STATE COAL-MINES— continued. Depot Trading Accounts for the Year ended 31st March, 1930.

139

Dr. Wellington. J Chrjstohurch. Wanganui. j Cr. Wellington. Chkistchurch. j Wanqanui. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Stocks ou hand, 1st April, 1929 .. 4,238 3 2 8,673 6 1 695 18 3 By Sales of Coal .. .. .. 165,280 16 6 76,301 11 2 23,091 5 7 Purchases of coal .. .. .. 149,556 10 4 39,274 15 4 21,025 16 6 | Sales of coke, wood, &c. .. .. 4,550 2 6 1,606 11 7 401 19 9 Purchases of firewood, coke, &c.. .. 3,960 11 3 925 10 9 292 13 4 I Stocks on hand at 31st March, 1930 — Wharfage .. .. .. 1,688 0 10 .. 176 8 6 Coal .. .. .. 3,201 19 11 5,259 9 0 468 18 3 Haulage to depot .. .. .. 807 13 6 24,272 3 0 165 17 2 Firewood, coke, &c. .. .. 260 3 8 568 12 8 273 0 5 Wages —Discharging .. .. 184 17 2 292 3 5 46 12 1 160,435 16 3 73,437 18 7 22,403 5 10 Gross profit — To Profit and Loss 12,857 6 4 10,298 5 10 1,831 18 2 Account 173,293 2 7 83,736 4 5 24,235 4 0 173,293 2 7 83,736 4 5 24,235 4 0 i 1 =, — — — —

i j j i I j j . 1 !T Dr. , Wellington. Christchurch. ; Wanganui. Or. j Wellington. Christchurch, Wanganui. I i | 1 I i L I | £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. ToWages .. .. .. .. 1,948 15 3 1,896 8 10 361 11 5 By Gross profit from Trading Account 12,857 6 4 j 10,298 5 10 1,831 18 2 Salaries .. .. .. .. 1,449 0 8 980 13 7 431 7 1 Net loss —To General Profit and Rents .. .. .. .. 486 0 0 106 0 0 201 0 0 Loss Account .. .. .. .. 65 12 9 Interest .. .. .. .. 407 6 10 224 19 2 35 4 0 Travelling expenses and allowances .. 57 15 7 4 14 10 18 2 8 Repairs and maintenance .. .. 741 4 2 1,083 8 2 140 8 9 Postages and telegrams .... 50 6 1 80 8 2 40 19 3 i j Printing and stationery .. .. 117 7 6 102 11 0 19 3 9 Insurances .. .. .. 1 167 8 0 57 8 1 31 17 8 Cartage .. .. .. .. 3,873 10 10 2,612 9 10 361 5 2 Sacks .. .. .. .. 198 4 9 186 11 6 6 4 1 Freights .. .. .. .. 93 3 0 ; 16 10 10 15 3 General expenses .. .. .. 883 8 10 136 17 7 66 5 2 Audit fees .. .. .. 40 0 0 36 0 0 24 0 0 Superannuation Fund subsidy .. 25 11 4 15 13 0 12 1 0 Reserve for bad debts .. .. 20 0 0 20 0 0 Depreciation .. .. 716 U 7 785 17 11 146 15 8 1 1 11,275 14 5 8,346 12 6 1,897 10 11 Net profit —To General Profit and Loss 1,581 11 11 1,951 13 4 Account i — 12,857 6 4 10,298 5 10 1,897 10 11 12,857 6 4 10,298 5 10 1,897 10 11

B.—l [PT. IV].

140

NEW ZEALAND STATE COAL-MINES— continued. General Profit and Loss Account for the Year ended 31st March, 1930. Dr. I Cr. To Net loss— £ s. d. By Net Profit— £ s. d. £ s. d. Liverpool Colliery .. .. .. .. .. .. 1,866 14 3 James Colliery .. .. .. .. .. .. 3,103 1 9 Wanganui Depot .. .. .. .. .. 65 12 9 j Wellington Depot .. .. .. .. .. 1,581 11 11 Hire of Plant, Buildings, &e. .. .. .. .. .. .. 34 3 8 Christchuroh Depot .. .. .. .. .. 1,951 13 4 Balance—Profit for year, carried down .. .. .. .. 15,856 6 4 6,636 7 0 Net recoveries— Seddonville Colliery .. .. .. .. .. 86 13 11 Royalties .. .. .. .. .. .. 4,437 9 2 Charming Creek area .. .. .. .. .. 17 5 0 4,541 8 1 Interest on investments .. .. .. .. .. 6,645 1 11 £17,822 17 0 £17,822 17 0 £ s. d. £ s. d. To Sinking Fund Account for redemption of loan capital .. .. .. 7,320 13 0 By Balance— Profit for year 1929-30 .. . ■ .. 15,856 6 4 Balance—Net profit for year .. .. .. .. .. 8,535 13 4 £15,856 6 4 £15,856 6 4

B.—l [Pt. IV].

NEW ZEALAND STATE COAL-MINES— continued. Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. £ s. d. Assets. £ s. d. £ s. d. Loan under Coal-mines Act, 1925 .. . 105,200 0 0 Collieries— New Zealand Consolidated Inscribed Stock .. .. .. 52,083 6 8 Development and Property Accounts .. .. . . 174,497 9 8 157,283 6 8 Machinery, plant, ropes, and rolling-stock .. .. .. 37,689 12 8 Accrued interest on loan capital .. .. .. .. .. .. 2,418 13 3 Electrical plant (James Colliery) .. .. 5,510 12 7 Buildings at mines .. . . . 5,854 18 3 Departmental. Sundry. Cottages at mines .. .. 6,387 5 6 Sundry creditors— £ s. d. £ s. d. Plantations at mines .. .. 2,506 3 1 Liverpool Colliery .. .. 1,792 14 10 10,457 19 3 12,250 14 1 Coal stocks (bins, wharf, and afloat) .. . 1,548 3 5 James Colliery .. .. .. 264 7 6 5,069 8 9 5,333 16 3 Stores on hand .. .. .. .. .. 9,679 1 6 Wellington Depot .. .. 107 16 2 726 16 3 834 12 5 243,673 6 8 Christchurch Depot .. .. 3,722 11 11 177 7 2 3,899 19 1 Plant, buildings, &c., on hire .. .. .. .. .. 3,407 13 6 Wanganui Depot .. 132 5 0 95 17 1 228 2 1 Depots— Property Accounts .. .. . . . ■■ 15,498 6 7 6,019 15 5 16,527 8 6 22,547 3 11 Stocks and stores on hand .. .. .. 10,28113 2 Deposits on contracts .. .. .. .. .. .. 1,080 0 0 25,779 19 9 Sinking Fund .. .. .. .. .. .. 7,944 10 11 Sinking Fund investments .. .. .. .. .. .. 7,944 10 11 Reserves— Housing advances to workmen .. .. .. .. 7,581 4 5 General Reserve .. .. .. .. .. .. 174,239 10 10 Interest accrued due . .. . . 131 5 6 Bad Debts Reserve .. .. .. .. 737 17 1 7,712 9 11 Accident Insurance Reserve .. .. .. .. 5,302 16 8 Investments (ordinary) .. .. .. 50,800 0 0 180,280 4 7 Interest accrued due . . .. . . .. .. 465 10 5 General Profit and Loss Account-— 51,265 10 5 Net profit for year .. .. .. .. .. .. .. 8,535 13 4 Departmental. Sunrlry. Sundry debtors— £ s. d. £ s. d. Liverpool Colliery .. 22 8 11 4,096 2 1 4,118 11 0 James Colliery .. . . . 8 14 10 248 16 3 257 11 1 Wellington Depot .. .. 274 8 6 17,870 8 6 18,144 17 0 Christchurch Depot -. .. 22 0 6 4,474 3 1 4,496 3 7 Wanganui Depot .. .. 4 1 8 3,992 15 1 3,996 16 9 331 14 5 30,682 5 0 31,013 19 5 Less provisionally written off . . .. .. .. 94 10 11 30,919 8 6 Cash in Receiver-General's Deposit Account .. .. .. .. .. 1,130 0 0 Cash in Public Account .. • • . . . . .. .. .. 8,256 13 0 £380,089 12 8 £380,089 12 8 A. J. Murdoch, Minister of Mines. A. W. Gyles, A.I.A.N.Z., Accountant. I hereby certify that the attached Working and Profit and Loss Accounts of Depots and Collieries, General 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 disclcsed thereby, except that in the opinion of the Audit Office interest on capital expenditure on the unopened MacDonald Colliery should be charged to General Profit and Loss Account instead of being capitalized, as development was sufficiently completed several years ago.— G. F. C. Campbell, Controller and Auditor-General.

141

B. —1 [Pt. IV],

142

STATE FIRE INSURANCE OFFICE. Revenue Account foe the Year ended 31st December, 1929. £ s. d. j £ s. d. Premiums after deduction of reinsurances .. 217,990 18 8 ! Bonus rebate to policyholders .. .. 27,208 18 4 Other receipts—lnterest, com- £ s. d. Losses by fire (after deduction of reinsurances) .. 75,316 13 1 mission, and rent .. 43,113 17 11 Appropriated to reserve for unearned premiums Less land-tax .. .. 2,110 0 2 (in addition t0£84,653 14s. lOd. already reserved) 2,542 11 10 41,003 17 9 Income-tax .. .. ..* ..' 15,746 16 3 Commission .. .. .. .. 10,565 19 11 Salaries .. .. .. .. .. 27,781 12 6 Contribution to Public Service Superannuation Fund .. .. .. .. .. 479 14 4 Contributions to Fire Boards under the Fire Brigades Act, 1908 .. .. .. .. 7,709 1 11 Expenses of Management— £ s. d. Travelling-expenses .. .. 1,826 11 3 Printing, stationery, and advertising .. .. .. 1,228 2 10 Rent .. .. .. 1,812 17 2 Exchange .. .. .. 42 5 I Postages, telegrams, cablegrams, and sundry charges .. 3,358 18 8 8,268 15 0 Office equipment .. .. .. .. 1,784 11 11 Office premises—Depreciation .. .. 3,313 9 1 180,718 4 2 Investments Fluctuation Reserve Fund .. 6,000 0 0 Reinsurance Reserve Fund .. .. .. 10,000 0 0 Bonus Rebate Reserve .. .. .. 1,000 0 0 Office premises—Written off .. .. .. 4,000 0 0 Amount of fire-insurance funds at end of year .. 57,276 12 3 £258,994 16 5 J £258,994 16 5 1 i , i Balance-sheet as on the 31st December, 1929. Liabilities. Assets. £ s. d. Capital authorized by the State Fire £ £ s. d. Government war-loan securities .. .. 148,146 7 0 Insurance Act, 1908 .. .. 100,000 Other Government securities .. .. 188,150 0 0 Less not raised .. .. .. 100,000 Local-authority securities .. .. .. 110,396 4 4 Nil. Rural Advances bonds .. .. .. 14,175 0 0 Reserve Fund .. .. .. .. 587,117 13 8 Rural Intermediate Credit bonds .. .. 20,000 0 0 Investments Fluctuation Reserve Fund .. 16,000 0 0 Fixed Deposits and at short call .. .. 110,000 0 0 Reserve for unearned premiums .. .. 87,196 6 8 Land and buildings .. .. .. 210,926 4 6 Bonus Rebate Reserve .. .. .. 28,500 0 0 Outstanding premiums .. .. .. 8,877 16 6 Reinsurance Reserve Fund .. .. .. 45,000 0 0 Interest accrued but not due .. .. 9,157 12 8 Premium and other deposits .. .. .. 1,271 3 5 Rent accrued or due .. .. .. 233 1 8 Outstanding fire losses .. .. .. 6,136 0 0 Rent overdue .. .. .. .. 174 16 9 Government taxes .. .. .. .. 15,836 5 11 Cash in Bank of New Zealand at £ s. d. Sundry creditors .. .. .. .. 6,313 810 Wellington, or in transit to Other amounts owing by the Office— £ s. d. Wellington .. .. .. 41,704 10 9 Reinsurance premiums due .. 8,704 17 0 Imprest Account Commission.. .. .. 1,606 19 10 balances — £ s. d. Rent .. .. .. 29 3 4 Head Office .. 87 0 5 Printing, stationery, and adver- Auckland.. .. 0 0 2 tising .. .. .. 5 9 2 Hamilton.. .. 2 19 6 Postages and sundry charges .. 1,291 411 New Plymouth .. 163 14 11 11,637 14 3 Palmerston North .. 19 1 1 Fire-insurance funds, as per Revenue Account .. 57,276 12 3 Napier .. 16 8 6 Nelson .. .. 4 6 4 Christchurch .. 0 7 1 Timaru .. .. 21 12 9 Dunedin .. 22 19 9 Invercargill .. 5 0 4 343 10 10 42,048 .1 7 £862,285 5 0 £862,285 5 0 J. H. Jerram, General Manager. C. B. Redward, 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.

143

B.—l [Pt. IV]

STATE FIRE INSURANCE OFFlCE—continned. Revenue Account of the Accident Branch of the State Fire Insurance Office for the Year ended 31st December, 1929. £ s. d. £ s. d. Premiums after deduction of reinsurances .. 81,353 10 10 Free-vear bomis on personal accident policies .. 166 7 4 £ s. d. Claims .. .. .. .. .. 49,853 1 5 Interest .. .. .. 13,342 13 10 Commission.. .. .. .. .. 5,490 8 8 Less land and income tax .. 3,939 0 2 Salaries .. .. .. .. .. 10,393 15 0 9,403 13 8 Contribution to Public Service Superannuation Fund .. .. .. .. .. 140 0 0 Expenses of management .. .. .. 2,316 16 1 Further appropriation to reserve for unearned premiums .. .. .. . . 4,330 0 9 Further appropriation to Investments Fluctuation Reserve .. .. .. .. .. 3,000 0 0 Amount of accident funds, 31st December, 1929 .. 15,066 15 3 £90,757 4 6 £90,757 4 6 Balance-sheet of the Accident Branch of the State Fire Insurance Office as on the 31st December, 1929. Liabilities. £ s. d. Asset*. £ s. d. Accident funds, as per Revenue Account .. 15,066 15 3 Government war-loan securities .. .. 100,500 0 0 Outstanding accident claims .. .. .. 19,255 0 0 Other Government securities .. .. .. 18,000 0 0 Government taxes .. .. .. .. 3,939 0 2 Local-authority securities .. .. .. 93,867 511 Commission.. .. . . . . . . 459 10 4 Rural Advances bonds .. .. .. 14,425 00 Premium and other deposits .. .. .. 127 17 4 Mortgages on property .. .. .. 4,392 8 I Sundry creditors .. .. .. .. 904 14 9 Fixed deposits and at short call .. .. 35,000 0 0 Officers' Fidelity Fund .. .. .. 500 0 0 Interest accrued but not due .. .. .. 4,186 6 4 Reserve for unearned premiums .. .. 36,609 111 Agents'balances .. .. .. .. 1,675 18 3 Investment Fluctuation Reserve .. .. 6,000 0 0 Sundry debtors, including Motor-vehicles TnsurReserve Fund constituted under section 6of the anee (Third-party Risks) Act pool .. .. 16,361 7 10 Government Accident Insurance Amendment Cash in hand on current account .. .. 4,583 18 0 Act, 1924 .. .. .. .. 210,130 4 8 £292,992 4 5 £292,992 4 5 J. H. Jerram, General Manager. C. B. Redward, Accountant. T 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. SWAMP LAND DRAINAGE ACCOUNT. Receipts and Payments Account for the Year ended 31 st March, 1930. Receipts. £ s. d. Payments. £ s. d. £ s. d. To Balance —Cash in Public Account, Ist April, By Kaitaia Drainage District— 1929 .. .. .. .. .. 8,672 7 8 Drainage-works, &c. .. 11,454 18 2 Debentures issued under Swamp £ s. d. Management and engineering Land Drainage Act, 1915, expenses .. 1,225 16 3 and Appropriation Act, 1918, 12.680 14 5 section 46 .. .. 41,000 Waihi Drainage District— Inscribed Stock issued under Drainage-works, &e. .. 4,012 14 10 Swamp Land Drainage Act, Management and engineering 1915, and Appropriation Act, expenses .. .. 233 12 10 1918, section 46 .. .. 12,000 0 0 4,246 7 8 53,000 0 0 Poukawa Drainage District— Temporary transfers from other accounts under Drainage-works, &c. .. 1,788 4 4 section 40, Public Revenues Act, 1926 .. 31,000 0 0 Management and engineering Subsidies from Consolidated Fund— expenses .. .. 320 16 0 Maintenance rates — £ s. d. 2.109 0 4 Waihi drainage area .. 884 18 3 Hikurangi Drainage District — Kaitaia drainage area .. 1,000 0 0 Drainage-works, &e. .. 21,716 8 7 Special rates—Kaitaia drain- Management and engineering age area .. 3, 025 0 0 expenses .. .. 1, 523 7 4 — 4,909 18 3 23,239 15 II Rents from letting national-endowment lands Fuel and stores .. .. .. 11,232 1 2 in Waihi drainage area.. .. .. 878 7 6 Plant and machinery, &c. .. .. .. 1,110 18 4 Special rate for interest and Refund of special rates for sinking fund— £ s. d. interest and sinking fund—- £ s. d. Kaitaia drainage area .. 492 18 3 Kaitaia drainage area .. 0 4 5 Waihi drainage area .. 4 2 5 Refund of general rates for 497 0 8 maintenance—Kaitaia drainGeneral rate for administration age area .. .. .. 0 11 and maintenance— 0 5 6 Kaitaia drainage area .. 138 12 6 Management charges on consoliWaihi drainage area .. 27 11 10 dated stock .. .. 22 16 10 166 4 4 Stamp duty on transfers, eonsoliRents .. .. .. .. .. 102 13 3 dated stock .. .. 10 17 6 Plant-hire .. .. .. .. 875 5 0 Charges and expenses of raising Interest on mortgage .. .. .. 6 11 6 loans .. .. .. 22 10 0 Repayment in reduction of mortgage .. 110 0 0 56 4 4 Interest on investments .. .. .. 110 0 4 Temporary transfers from other accounts Credits in reduction of expenditure on works, repaid .. .. .. .. 41,000 0 0 &c. .. .. .. .. .. 1,025 18 9 Balance, 31st March, 1930— £ s. d. Miscellaneous .. .. .. .. 1,328 10 11 Cash .. .. .. 6,990 5 9 Imprests outstanding in Dominion .. .. .. 17 4 9 7,007 10 6 £102,682 18 2 £102,682 18 2

B.—l [Pt. IV].

144

SWAMP LAND DRAINAGE ACCOUNT—continued. Balance-sheet as at 31st Mabch, 1930. Liabilities. £ s. d. Assets. Debentures issued under Swamp Land Drainage Kaitaia Drainage District— £ s. d. £ s. d. Act, 1915.. .. .. .. .. 624,000 0 0 Allocated cost of works on which Consolidated Fund — rates are levied— Loans redeemed under Public £ s. d. Rural subdivision .. .. 110,000 0 0 Debt Repayment Act, 1925 .. 5,000 0 0 Town subdivision .. .. 15,000 0 0 Interest on debentures paid but 125,000 0 0 not recouped .. .. 73,377 6 8 Excess cost of works not reeoverAccumulated interest on amount able .. .. .. 78,038 14 11 expended out of Public Works Interest Account — Proportion Fund .. .. .. 2,948 17 8 chargeable to district .. 73,656 16 2 Interest on temporary transfers 151,695 11 1 from other accounts .. 2,083 17 6 Waihi Drainage District — 83,410 1 10 Allocated cost of works on which Public Works Fund—Land Improvement vote .. 4,563 19 7 rates are levied — Reserve funds — Pukehina subdivision .. 5,000 0 0 Kaitaia Drainage District — Central subdivision .. 50,000 0 0 Repayment of capital costs, £ s. d. Kaikokopu subdivision .. 7,500 0 0 rural subdivision .. .. 550 0 0 62,500 0 0 Repayment of capital costs, Excess cost of works not recoverto wn subdivision. .. 75 0 0 able .. .. .. 21,490 18 1 Maintenance costs .. .. 349 2 8 Interest Account — Proportion 974 2 8 chargeable to district .. 29,436 17 4 Waihi Drainage District — 50,927 15 5 Repayment of capital costs, Poukawa Drainage District — Pukehina subdivision .. 25 0 0 Drainage-works .. .. 8,304 10 2 Repayment of capital costs, Interest Account — Proportion Kaikokopu subdivision .. 37 10 0 chargeable to district .. 2,550 10 2 62 10 0 10,855 0 4 Sundry creditors — Hikurangi Drainage District — Interest on debentures .. 218 4 5 Drainage-works .. .. 193,377 4 10 Departmental .. .. 230 1 10 Interest Account — Proportion Miscellaneous .. .. 6,242 5 1 chargeable to district .. 51,384 14 1 6,690 11 4 244,761 18 11 Interest on debentures accrued but not due .. 9,162 6 8 Mangawai Drainage District— Rents charged in advance .. .. .. 385 12 10 Drainage-works .. .. 1,877 15 9 Special Rate Account—Capital—Pukehina sub- Interest Account — Proportion division, Waihi Drainage District .. .. 99 2 0 chargeable to district .. 706 4 9 Suspense Account .. .. .. .. 0 6 3 2,584 0 6 Payments in advance —Sundry debtors —Rents .. 0 0 4 Harihari Drainage District — Drainage-works .. .. 4,354 15 1 Interest Account — Proportion chargeable to district .. 1,339 5 8 5,694 0 9 Buildings .. .. .. .. .. 2,630 9 9 Wharves .. .. .. .. .. 80 16 9 Plant and machinery .. .. .. 46,096 3 5 Loose tools .. .. .. .. .. 731 5 1 Live-stock .. .. .. .. .. 28 3 8 Fuel, &c. .. .. .. .. .. 2,149 9 4 Stores on hand .. .. .. .. 6,809 18 6 Sundry debtors for rates — Kaitaia Drainage District — £ s. d. Capital .. .. .. 3,338 5 0 Maintenance .. ■ . 860 15 8 4,199 0 8 Waihi Drainage District — Capital .. .. . . 779 1 5 Maintenance .. .. 1,657 13 10 2,436 15 3 Sundry debtors— Rent under section 4 (5), Swamp Drainage Amendment Act, 1926 .. .. .. 1,072 4 4 Hut—rents . . . . 9 13 2 Advance on mortgage . . 50 0 0 Interest on mortgage . . 0 12 5 Departmental .. .. 143 19 3 Miscellaneous . . . . 138 11 7 1,415 0 9 Special Rate Account —Capital— Kaitaia Drainage District— Rural subdivision .. .. 0 13 8 Town subdivision .. .. 5 9 4 Waihi Drainage District —Kaikokopu subdivision .. 0 16 6 6 19 6 Waihi Drainage District — Maintenance of completed works (recoverable by rates) .. .. .. .. 439 10 8 Revenue Account —Central subdivision .. 1,276 19 5 Cash — £ s. d. In Public Account .. .. 7,007 10 6 In transit from Post Office ~ 22 3 3 7,029 13 9 £729,348 13 6 £729,348 13 6 J. B. Thompson, Under-Secretary for Lands. J. H. O'Donnell, Controller of Accounts. I hereby certify that the Statement of Receipts and Payments 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. Fowlek, Deputy Controller and Auditor-General.

B.—l [PT. IV].

TEACHERS' SUPERANNUATION FUND. Revenue Account foe the Year ended 31st January, 1930. £ s. d. £ s. d. To Balance, 31st January, 1929 .. .. 1,171,990 7 7 By Retiring and other allowances .. .. 222,422 13 1 Contributions of members .. .. 140,824 15 10 Contributions refunded— £ s. d. Additional contribution from Fiji Govern- On voluntary retirement .. 22,712 0 8 ment in respect to teachers in Fiji schools 261 11 2 On death of member .. 5,700 10 11 Contributions transferred from other funds 7 6 8 On lapse of membership .. 1,456 1 5 Government subsidy— £ s. d. ——■ 29,868 13 0 Under the Act, section 112 43,000 0 0 Contributions transferred to other funds .. 508 6 1 ~ section 114 3,830 16 0 Administration expenses— £ s. d. Additional grant .. 25,000 0 0 Commission, G.P.O. .. 448 1 0 — 71,830 16 0 Commission, Public Trustee 1,717 9 7 Interest — Clerical assistance .. 900 0 0 On investments .. .. 68,697 10 0 Postage and telegrams .. 75 0 0 On contributions in arrears 1,446 19 10 Office expenses .. .. 102 11 0 70,144 9 10 Travelling-expenses of Board members .. .. 114 8 3 Medical fees .. .. 36 15 0 Audit fees .. .. 50 0 0 —— 3,444 4 10 Actuarial investigation as at 31st January, 1927 .. 354 6 5 Less provided for in reserve for same .. ~ .. 250 0 0 — 104 6 5 Balance, 31st January, 1930 .. .. 1,198,711 3 8 £1,455,059 7 1 £1,455,059 7 1 Cost-of-living Bonus Account for the Year ended 31st January, 1930. Dr. £ s. d. Cr. £ s. d. To Refund from Consolidated Fund .. .. 1,677 16 7 By Balance due from Consolidated Fund, January, Balance due from Consolidated Fund, 31st Janu- 1929 .. .. .. .. .. 141 3 8 ary, 1930 .. .. .. .. 141 011 Payment of bonus .. .. .. 1,677 13 10 £1,818 17 6 £1,818 17 6 Balance-sheet as at 31st January. 1930. Liabilities. £ s. d. Assets. £ s. d. Fund as per Revenue Account .. .. 1,198,711 3 8 Amount held by Treasury—- £ s. d. Retiring and other allowances due and unpaid 3,066 17 0 Invested .. .. 42,997 10 0 Refund of contributions due and unpaid .. 2,396 7 1 Amount held by Public Administration expenses unpaid— Trustee—Commission, Post and Telegraph £ s. d. Invested .. .. 1,149,974 5 7 Department .. .. 138 11 6 Uninvested .. .. 5,537 8 3 Clerical assistance .. .. 750 0 0 -—- — 1,198,509 3 10 Postage and telegrams .. 62 10 0 Contributions of membersOffice expenses, printing, and In transit .. .. 4,382 11 2 stationery .. .. 3 15 0 Due and outstanding .. 5,888 1 6 Medical fees .. .. 2 2 0 ——— 10,270 12 8 Audit fee .. .. .. 41 13 4 Interest on investments— — 998 11 10 Due and outstanding .. 1,911 1 2 Unclaimed contributions .. .. .. 622 2 0 Accrued, but not due .. 18,756 19 0 Amounts paid into fund in error .. .. 5 1 6 20,668 0 2 Government subsidy—Statutory Interest on arrears of contributions due and outgrant paid in advance for 1930 39,414 3 4 standing (contributors') .. .. .. 582 4 1 Less portion of additional subsidy Due by annuitants (contributions and interest) 289 0 5 (£25,000) voted for year to 31st Consolidated Fund, on account of cost-of-living March, 1930, not paid at 31st bonus .. .. .. .. .. 141 o 11 January, £17,833 6s. Bd.; addi- Contributions over-refunded, &c. .. .. 13 1 6 tional subsidy under section 114 of Act, not yet paid, £363 10s. lO'l. .. .. 18,196 17 6 21,217 5 10 Reserve— For commission payable to Public Trustee in respect to interest due or accrued .. 516 14 0 For commission to Post and Telegraph Department in respect to vouchers issued but unpaid .. .. 26 0 0 — 542 14 0 Resei ve for loss on realization of securities .. 4 10 8 Vouchers issued but unpaid at 14,465 5 11 31st January, 1930 Less cash in Post Office .. 11,556 15 11 —— 2,908 10 0 £1,230,473 3 7 £1,230,473 3 7 C. E. Crawford, A.R.A.N.Z. Secretary, Teachers' Superannuation Board. 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.

10— B. 1 [FT. IV].

145

B.—l [PT. IV].

146

TRANSPORT DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. dTo Salaries .. .. .. .. .. 3,331 10 3 By Balance .. .. .. -- .. 5,147 18 4 Advertising, books, newspapers, and other publications .. .. .. .. 24 16 8 Expenses of Advisory Council .. .. 271 14 0 Fuel, light, power, and water .. .. 63 4 0 Grant to Overseas Mechanical Transport Council, England (on account research) .. .. 250 0 0 Printing, stationery, and office requisites .. 267 18 4 Postage, telegrams, and telephones .. .. 154 8 8 Rent on office accommodation .. .. 474 0 0 Services of Post and Telegraph Department in preparation of statistics regarding motorvehicles .. .. . . .. 23 12 6 Travelling allowances and expenses .. .. 225 17 4 Depreciation .. .. .. .. 60 16 7 £5,147 18 4 £5,147 18 4 Note. —The above account includes assessed rental of office accommodation, for which the Department possesses no parliamentary appropriation. Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Sundry creditors — £ s. d. Office furniture and fittings .. .. .. 618 17 2 Departmental .. .. .. 8 4 2 Departmental library .. .. .. .. 2122 Other .. .. .. .. 104 7 4 Typewriters and other mechanical office appliances 138 0 0 112 11 6 Sundry payments in advance .. .. 12 14 2 Depreciation reserves .. .. .. .. 60 16 7 Official stamps on hand .. .. .. 616 7 Treasury Adjustment Account .. .. .. 5,787 0 4 Forms and stationery on hand .. .. .. 15 0 0 Income and Expenditure Account .- .. 5,147 18 4 £5,960 8 5 £5,960 8 5 J. S. Hunter, Commissioner, Department of Transport. 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 eorrectly state the position as disclosed thereby, subject to the above departmental note. —G. E. C. Campbell, Controller and Auditor-General.

147

B.—l [Px. IV J.

TREASURY DEPARTMENT. Income and Expenditure Account fob the Year ended 31st March, 1930. Expenditure. Income. £ s. d. To Administration charges— £ s. d. By Inscribed stock fees .. .. .. 782 5 0 Salaries .. .. .. .. 28,615 2 1 Fees—Stock transferred London to New ZeaOvertime, &c. .. ~ .. .. 162 19 7 land .. .. .. .. .. 086 Office expenses .. .. .. 69 13 10 Receipts, unclaimed moneys .. .. 3,605 13 9 Postages, &c. .. .. .. .. 2,070 12 3 Receipts, unclaimed dividends, New Zealand Printing and stationery .. .. .. 3,980 5 8 consolidated stock .. .. . . 271 16 1 Telegrams beyond the Dominion .. .. 1,533 16 8 Balance carried down .. .. .. 115,977 1 9 Travelling-expenses .. .. .. 265 16 8 Office requisites .. .. .. 201 18 4 Telephone subscriptions .. .. .. 249 14 2 Annual rental value of premises (a) .. 2,362 0 0 Rent-, Dunedin office .. .. .. 194 9 3 £ s. d. Bank exchange and commission 50,124 19 3 Less recoveries .. 2,814 1 4 47,310 17 11 Expenses of Local Government Loans Board .. 409 11 3 Grants to late Secretary in lieu of leave and grant on retirement .. . . .. 1.450 0 0 Compassionate allowances .. .. .. 17 114 Refund of unclaimed moneys .. .. 404 0 1 Refund unclaimed dividends, New Zealand consolidated stock .. .. .. 57 17 8 Consolidated stock — Management charges .. .. .. 24,230 4 8 Stamp duty on transfers .. .. 6,674 18 9 Depreciation .. .. .. .. 371 3 7 Losses irrecoverable .. .. .. 4 114 £120,637 5 1 £120,637 5 1 £ s. d. To Balance brought down .. .. .. 115,977 1 9 By Recoveries on account of expenditure of pre- £ s. d. Interest on capital (b) .. .. . . 200 18 0 vious years .. .. .. .. 42 1 0 Excess of expenditure over income .. .. 116,135 18 9 £116,177 19 9 £116,177 19 9 Note. —The following are included for which the Department has not obtained parliamentary appropriation : (a) Rental value of premises as assessed by the Public Works Department; (b) interest at 4J per cent, on capital as at Ist April, 1929. Depreciation has been allowed for on balances of assets as at Ist April, 1929, the total charge being carried to Depreciation Reserve. Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. Capital .. .. •• •• 4,453 710 Office furniture, fittings, and equip- £ s. d. £ s. d. Creditors— £ s. d. ment .. .. .. 2,484 8 5 Sundry .. .. .. 434 15 3 Less provisionally written off .. 2 0 2 Departmental .. .. 733 18 7 2,482 8 3 —- 1,168 13 10 Mechanical appliances .. .. 2,138 12 7 Depreciation Reserve .. .. .. 2,089 9 7 Less provisionally written off .. 211 2 Treasury Adjustment Account .. .. 113,495 15 6 2,136 1 5 Library .. .. .. .. .. 147 3 7 Stock of stamps .. .. .. .. 8 14 7 Expenses paid in advance .. .. .. 13 10 8 Debtors — £ s. d. Sundry .. .. .. 27 9 11 Departmental .. .. 255 19 7 283 9 6 Excess of expenditure over income .. ..116,135 18 9 £121,207 6 9 £121,207 6 9 G. C. Rodda, F.R.A.N.Z., Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. —G. F. C. Campbell, Controller and Auditor-General. 10*

B.—l [PT. IV].

148

VALUATION DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. d. ,To Advertising, books, newspapers, and other publi- By Fees charged for valuers'reports .. .. 17,316 4 7 cations .. .. .. .. 128 10 6 Scale fees for State Advances reports .. 19,745 11 0 Assessment Court expenses .. .. .. 059 14 3 Fees charged for certified copies of existing roll Compassionate grants to widows of officers ~ 468 0 0 values .. .. .. .. 2,206 17 6 Depreciation on office furniture and maps .. 1,370 16 8 Contributions from — Fees to valuers .. .. .. .. 20,892 6 0 Local bodies — Freight, cartage, and transport charges .. 3 10 10 Ordinary services .. .. .. 12,048 3 4 Fuel, light, power, and water . . .. 17 8 7 Special services .. .. .. 1,065 6 6 Law-costs .. .. .. .. 55 12 9 Land and Income Tax Department .. 11,980 0 0 Loss on stores worn out or disposed of .. 2 11 10 State Advances Office, for agency work .. 1,250 0 0 Maps, tracings, and schedules of land transae- Levying and collecting Hospital rates in Sounds tions .. .. .. .. .. 200 19 10 and Taupo Counties and in Waiheke Island.. 253 2 8 Office expenses .. .. .. .. 359 7 7 Balance (exclusive of interest) .. .. 7,922 15 8 Overtime and meal allowances .. .. 18 0 Payment to Post and Telegraph Department 100 0 0 Postages, telegrams, and rent of post-office boxes 664 19 7 Printing and stationery .. .. .. 1,03511 8 Rent .. .. .. .. .. 2,561 0 0 Salaries .. .. .. .. .. 37,929 9 0 Telephone services .. .. .. 434 6 5 Transfer and removal expenses .. . . 114 2 Travelling allowances and expenses .. .. 6,878 19 8 Typewriter repairs .. .. .. 111411 £73,788 1 3 £73,788 1 3 £ s. d. £ s. d. To Balance brought down—. By Balance after charging interest .. .. 8,997 19 4 Exclusive of interest .. .. .. 7,922 15 8 Interest .. .. .. .. 1,075 3 8 £8,997 19 4 ! £8,997 19 4 Note.—The accounts include charges against the Department for rent and interest, for which the Department possesses no parliamentary appropriation. Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Capital Account. .. .. .. .. 23,892 19 1 Furniture and fittings .. .. .. 2,517 19 5 Creditors— Mechanical office appliances .. .. .. 1,423 19 1 Departmental .. .. .. . . 120 0 9 Stationery .. .. .. .. .. 802 13 2 Sundry .. .. .. .. .. 1,781 1 7 Maps .. .. .. .. .. 20,773 15 0 State Advances scale fees prepaid .. .. 1,506 19 2 Assets, Suspense Account .. .. .. 110 10 Payments in advance .. .. .. . . 28 14 6 Debtors— Reserves— Local bodies .. .. .. .. 6,174 11 3 Depreciation .. .. .. .. 7,302 18 7 Land and Income Tax Department .. .. 11,980 0 1 Bad debts . . .. .. .. 45 0 7 Departmental .. .. .. .. 190 13 3 Assets, Suspense Account .. .. .. 110 10 Sundry .. .. .. .. 1,155 14 2 Amounts held on deposit— Deposit Account — Hospitals and Charitable Institutions Act, 1926 2 18 5 Hospitals and Charitable Institutions Act, 1926 2 18 5 Treasury Adjustment Account .. .. .. 19,339 10 6 Excess of expenditure over income .. .. 8,997 19 4 £54,021 14 0 £54,021 14 0 Thos. Brook, Valuer-General. 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.

149

B.—l [PT. IV].

WAIHOU AND OHINEMURI RIVERS IMPROVEMENT ACCOUNT. Income and Expenditure Account fob the Year ended 31st March, 1930. Expenditure. Income. To Interest for 1929-30 — £ s. d. By Contribution from — £ s. d. £ s. d. First loan (£150,000) .. .. .. 6,000 0 0 Gold-mining companies .. 1,117 11 5 Second and subsequent loans and transfers 21,950 311 Gold duty .. .. 3,352 14 2 Maintenance of works .. .. .. 610 8 4 Consolidated Fund .. 1,117 11 5 5,587 17 0 Rents from cottages and royalties from sale of sand .. .. .. .. 232 18 2 Interest credited for 1929-30 on investments in Public Debt Redemption Fund .. 173 2 3 Balance, being deficiency for the year carried down.. .. .. .. .. 22,566 14 10 £28,560 12 3 £28,560 12 3 £ s. d. £ s. d. To Accumulated deficiency to 31st March, 1929 .. 104,152 15 8 By Balance carried forward .. .. .. 126,719 10 6 Deficiency for 1929-30 .. .. .. 22,566 14 10 £126,719 10 6 £126,719 10 6 Balance-sheet as at 31st March, 1930. Liabilities. Assets. £ s. d. Loan liability— £ s. d. £ s. d. Land purchase and compensation .. .. 3,438 18 4 Waihou and Ohinemuri Rivers Fencing .. .. .. .. .. 3,815 12 3 Improvement Act, 1910 .. 150,000 0 0 Clearing and destroying willows .. .. 51,680 4 6 Waihou and Ohinemuri Rivers Moving of houses .. .. .. 4,004 5 5 Improvement Act, 1910, and Flood-gates .. .. .. .. 44,549 3 4 Finance Act, 1919, section 6 150,000 0 0 Interior drainage .. .. .. .. 52,364 8 0 Waihou and Ohinemuri Rivers Canals .. .. .. .. .. 11,789 13 8 Improvement Act, 1910, and Bridges .. .. .. .. .. 8,458 11 9 Finance Act, 1922, section 16 150,000 0 0 Stop-bank formation .. .. .. 428,922 4 6 Waihou and Ohinemuri Rivers Surveys, engineering investigations, &c. .. 21,154 15 1. Improvement Act, 1910, and Gauges .. .. .. .. .. 2,173 10 9 Finance Act, 1924, section 6 150,000 0 0 Slips, groynes, and dredging at wharves .. 3,029 0 0 Waihou and Ohinemuri Rivers Wharves and goods-shed .. .. .. 9,927 5 7 Improvement Act, 1910, and Stores and tools on hand .. .. .. 3,764 8 4 Finance Act, 1926, section 7 85,625 0 0 Buildings and accommodation .. .. 724 5 0 685,625 0 0 £ s. d. Liability to Consolidated Fund Plant .. .. .. 50,790 7 0 for unrecouped expenditure — Less depreciation charged to First loan —Interest .. .. 24,262 18 10 works .. .. .. 27,625 7 0 Second and subsequent loans— 23,165 0 0 Interest .. .. .. 117,585 16 0 Pontoons .. .. .. .. .. 1,480 0 0 Sinking Fund .. .. 1,612 10 8 Maintenance during construction .. .. 3,820 8 4 Maintenance of completed works 5,343 1 5 Contribution towards Criterion and Ohinemuri 148,804 6 11 Bridges and Paeroa Station-yard .. .. 11,480 0 0 Sundry creditors — Advance to Waihi Borough—Finance Act, 1923, Works, &e. .. .. .. 2,789 19 9 section 10 .. .. .. .. 1,997 7 9 Accrued interest .. .. 4,563 14 5 Debtors for contributions to7,353 14 2 wards interest, sinking fund, Sinking fund reserves— and maintenance— £ s. d. First loan .. .. .. 3,304 0 4 Gold-mining companies .. 1,117 11 5 Second and subsequent loan .. 1,612 10 8 Gold duty .. .. 16,032 0 8 — 4,916 11 0 Consolidated Fund .. 1,117 11 5 18,267 3 6 Sundry debtors—Miscellaneous .. .. 516 11 3 Investments, Public Debt Redemption Fund— £ s. d. First loan .. . . 3,304 0 4 Second and subsequent loans 1,612 10 8 4,916 11 0 Interest credited .. .. 1,196 18 10 6,113 9 10 Cash balance in Public Account .. .. 3,343 14 5 Income and Expenditure Account—Accumulated deficiency on interest, sinking fund, and maintenance charges to 31st March, 1930 .. .. 126,719 10 6 £846,699 12 1 £846,699 12 1 J. J. Gibson, Accountant, Public Works Department. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. The following comment is appended : The deficiency in contributions towards expenditure has not been met by levying a rate as required by section 17, subsection (4) (d), Waihou and Ohinemuri Rivers Improvement Act, 1910.— G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IV],

150

MARINE DEPARTMENT. WESTPORT HARBOUR ACCOUNT. Income and Expenditure account foe the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s d. To Dredgixig .. .. .. .. 22,725 8 2 By Special coal rate .. .. .. ..31 291 15 0 Extension of breakwaters .. .. .. 4,087 711 Endowment revenue .. .. .22 252 11 3 Harbour maintenance .. .. .. 5,120 15 6 Port dues .. .. .. 1! 11899 3 6 Protective works .. .. .. .. 878 5 6 Sale of surplus stores .. .. .. 4 8 9 Working-expenses of tug and launch .. 959 6 4 Interest on investments .. .. .. 588 14 6 Office administration .. . * .. 2,459 7 8 Hire of launch .. .. . ~ 24 0 0 Endowments—Administration expenses .. 730 12 11 Hire of plant .. .. .. .. 15 I 0 Audit fees .. .. .. .. 32 1 0 Rent .. .. .. .. .. 85 17 0 ielephone services .. .. .. 721110 Miscellaneous receipts .. .. .. 113 6 3 Compensation for accidents .. .. 205 11 9 Retiring-allowances .. .. .. 90 19 II Superannuation subsidy .. .. .. 124 16 9 Travelling-expenses .. .. .. 2 18 6 Grant to School of Mines .. .. .. 25 0 0 Miscellaneous expenses .. .. .. 50 0 0 Depreciation .. .. . . .. 1,546 9 7 Interest on loans .. .. .. .. 21,638 18 10 Balance carried down .. .. .. 5,524 5 1 £66,274 17 3 £66,274 17 3 £ s. d. To Transfer to sinking fund .. .. .. 4,126 183 By Balance brought down .. .. .. 5,524 5 1 Transfer to Harbour Maintenance Reserve .. 1,397 610 £5,524 5 1 £5,524 5 1 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Loan capital— Eastern breakwater .. .. .. 202,142 0 0 Westport Harbour Board Act, 1884, and Loan Western breakwater .. .. .. 163,545 0 0 Acts, 1896, 1897, and 1900 .. .. 292,882 7 1 Training-walls .. .. .. .. 102,998 0 0 Westport Harbour Board Loan Act, 1908 .. 117,647 1 2 Limestone quarry .. .. .. .. 128 0 0 Finance Act, 1921, section 4 .. .. 76,884 16 1 Protective works and relief channel .. .. 17,384 9 0 Gridiron .. .. .. .. .. 2,196 0 0 487,414 4 4 Dredge wharf .. .. .. .. 2,790 0 0 Reserve Account .. .. .. 24,989 12 0 Martin's Island .. .. .. .. 700 0 0 Sinking Fund Reserve .. .. .. 150,611 0 8 Harbour buildings .. .. .. .. 4,619 0 0 Depreciation Reserve .. .. .. 25,670 16 5 Dredges, tug " Mana," plant, &c. .. .. 43,748 2 5 Harbour Maintenance Reserve .. .. 14,658 15 2 Stock and stores .. .. .. .. 5,385 5 0 Payments in advance .. .. . . 484 17 4 Debtors — £ s. d. Creditors— £ s. d. Accrued revenue .. .. 3,199 14 1 Interest on debentures .. 4 311 Departmental .. .. 17 2 2 Accrued interest .. 3,565 14 3 Sundry .. .. .. 3,553 10 6 Departmental .. .. 483 8 8 6,770 6 9 Sundry .. .. 1,134 111 Sinking-fund investments .. .. .. 150,611 0 8 5,187 8 9 Assets in Suspense .. .. .. .. 67 4 2 Writings off, Suspense Account .. .. 67 4 2 Cash in Public Account .. .. .. 5,999 10 10 £709,083 18 10 £709,083 18 10 G. C. Godfrey, Secretary. J. E. Engel, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. IV]

151

ELECTRIC SUPPLY ACCOUNT. STATEMENT OF ACCOUNTS AT THE 31st MARCH, 1930. General Balance-sheet at 31st March, 1930, compared with Position at 31st March, 1929.

i j | ! 1928-29. Liabilities. , 1929-30. j| 1928-29. | Assets. 1929-30. I li I ' I £ s. d. Aid to Water-power Works and Electric £ s. d. £ s. d. £ s. d. Lake Coleridge scheme — £ s. d. £ s. d. Supply Accounts — 1,685,557 18 1 Assets as per separate balance-sheet .. 1,692,794 3 8 Debentures issued — 65,396 1 11 Investments, Sinking Fund .. .. 120,774 1 5 27,500 0 0 At 4i per cent, interest .. .. 27,500 0 0 1,813,568 5 1 120,570 0 0 At 5 per cent, interest .. .. 120,570 0 0 1,750,954 0 0 162,400 0 0 At 5£ per cent, interest .. .. 162,400 0 0 97,900 0 0 At 5J per cent, interest .. .. 96,900 0 0 N.Z. inscribed stock — Horahora-Arapuni scheme — 806,560 0 0 At 5 per cent, interest (due 1930) .. 806,560 0 0 3,465,698 3 9 Assets as per separate balance-sheet .. 3,758,405 19 9 577,080 0 0 At 5J per cent. .. .. .. j 577,080 0 0 52,163 18 3 Investments, Sinking Fund .. .. 54,445 6 5 300,100 0 0 At 5|-per cent, (due 1936) .. .. 301,100 0 0 Profit and Loss Account —Loss to date .. 2,617 15 9 N.Z. Consolidated Stock — — 3,815,469 1 11 2,392,357 10 2 At 4\ per cent, (due 1936-58) .. 2,623,913 18 0 3,517,862 2 0 2,577,652 19 6 At 5 per cent, (due 1935-46).. .. 2,577,652 19 6 1,884,642 6 3 At 6 per cent, interest (due 1936-51) .. 1,884,642 6 3 Mangahao-Waikaremoana scheme — — — 9,178,319 3 9 3,506,822 0 0 Assets as per separate balance-sheet .. 3,553,715 16 6 8,946,762 15 11 377,507 13 5 Profit and Loss Account —Loss to date .. 430,774 11 3 — 3,984,490 7 9 3,884,329 13 5 Waitaki River scheme — Waihi Gold-mining Company (Limited) — 22,920 4 8 Headworks .. .. .. .. 78,451 9 7 Purchase of Horahora works —Deed of 573 13 10 Power-house, machinery, &c. .. .. 100,549 9 1 security at 5 per cent, interest (due 15,712 15 10 Accommodation of workmen .. .. 48,015 15 8 212,500 0 0 1/11/1931) .. .. .. .. 212,500 0 0 Transmission line, service line, roads, land, ' 67,090 4 0 &c. .. .. .. .. 148,861 11 5 12,403 1 0 Interest and loan charges .. .. 65,003 7 6 8,191 1 6 Stocks .. .. .. .. 40,542 5 3 Consolidated Fund — 748 11 9 : Sundry debtors .. .. .. 268 15 11 Interest accrued on loans to 31st March, 481,692 14 5 94,297 15 4 1930 .. .. .. .. 94,230 2 5 127,639 12 7 1,496 8 6 Sundry creditors for interest unclaimed .. 179 8 9 94,409 11 2 Other schemes, surveys, &c. — 95,794 3 10 4,288 18 8 North Island .. .. .. 4,256 14 0 9,196 Oil South Island .. .. .. 10,835 2 2 13,484 19 7 15,091 16 2 Amount set aside as reserve to cover differ- £ s. d. ence between interest payable on loans 295 10 5 j Material on hand .. 160 0 0 raised and interest earned from their ; Sundry debtors .. 7 10 0 167 10 0 28,458 19 5 temporary investment pending use .. •• 31,704 12 10 13,780 10 0 " 15,259 6 2 9,283,515 19 2 Carried forward .. .. .. 9,516,933 7 9 9,294,565 18 0 Carried forward .. .. .. 10,110,479 15 4

B.—l [PT. IV].

I hereby certify that the General Balance-sheet has been duly examined and compared with the J. J. Gibson, relative books and documents submitted for audit, and correctly states the position as disclosed Accountant, Public Works Department, thereby.—G. F. C. Campbell, Controller and Auditor-General.

ELECTRIC SUPPLY ACCOUNT— continued. STATEMENT OF ACCOUNTS AT THE 31st MARCH, 1930—continued. General Balance-sheet at 31st March, 1930, as compared with Position at 31st March, 1929— continued.

152

1928-29. Liabilities. 1929-30. 1928-29. Assets. 1929-30. ■ I • ; I ! I £ a. d.: £ s. d. £ s. d. : £ s. d. £ s. d. £ s. d. 9,283,515 19 2 Brought forward .. .. .. 9,516,933 7 9 9,294,565 18 0 Brought forward .. .. .. 10,110,479 15 4 Sundry Creditors — 44,185 11 11 Horahora-Arapuni scheme .. .. 23,098 14 4 11,385 19 4 Lake Coleridge scheme .. .. 8,264 4 7 ! Balance in Electric Supply Account at the 52,122 0 6 Mangahao-Waikaremoana scheme .. 14,322 7 1 end of year — 7,186 11 7, Waitaki scheme .. .. .. 72,624 13 3 492,186 12 0 Cash in Public Account .. .. 121,092 4 7 102 2 2\ South Island survevs .. .. .. 55 15 11 In hands of Government officers in New 1 " 118,365 15 2 52 12 10 Zealand .. .. .. .. 783 14 7 114,982 5 6 In hands of Government officers in : | 4,848 8 9 London .. .. .. .. 43,505 9 3 Depreciation Reserve — ; — 165,381 8 5 103,186 12 8 Horahora-Arapuni scheme .. .. 165,757 15 4 497,087 13 7 192,410 19 9 Lake Coleridge scheme .. .. 188,293 18 9 | 159,896 2 1 Mangahao-Waikaremoana scheme .. 223,257 6 8 577,309 0 9 455,493 14 6 Investment Account (funds invested until 200,000 0 0 actually required for use) .. .. .. 176,500 0 0 Sinking Fund Reserves — I — 52,163 18 3 Horahora scheme .. .. .. 54,445 6 5 115,769 17 9 Lake Coleridge scheme .. .. 144,557 1 5 199,002 7 10 Proportion of 1929 loan in transit, 31st 167,933 16 0 60,057 17 11 March, 1929 Reserve Fund— 32,415 2 11 Horahora scheme .. .. .. .. .. Interest accrued on investments to 31st Lake Coleridge scheme .. .. .. 44,387 16 2 2,630 2 9 March, 1930.. .. .. .. 4,042 16 6 — I .. Sundry debtors for interest due but unpaid 2", 966 7 5 Writings-ofi in Suspense — !— 7,009 3 11 0 14 2 Lake Coleridge scheme .. .. .. 3,372 0 0 2,630 2 9 £10,054,341 12 3j Total .. .. .. .. .. £10,459,370 7 8 £10,054.341 12 3 Total .. .. .. .. .. !£10,459,370 7 8 I jl | * Sundry creditors —Departmental, £13,438 15s. 5d.; other Government departments, £1,621 15s. 3d.; non-departmental, £103,305 4s. 6d.

153

B.—l [Pt. IV

ELECTRIC SUPPLY ACCOUNT— continued. LAKE COLERIDGE HYDRO-ELECTRIC-POWER SUPPLY. Profit and Loss Account for Year ended 31st March, 1930, compared with Year ended 31st March, 1929. Gross Revenue Account.

1928-29. I 1929-30. 1928-29. 1929-30. I il I £ s. d. To Generating expenses, headworks, and power- £ s. d. £ s. d. £ s. d. By Sale of energy — £ s. d. £ s. d. house — | 184,376 5 2 | Wholesale .. ■■ .. •• 197,593 7 5 3,217 4 8 Salaries .. .. .. .. 2,819 1 4 145 8 5 Retail .. .. .. .. 110 2 2 1,236 9 9 Wages .. .. .. .. 1,483 7 10 64 13 2 Supplies .. .. .. .. 94 3 11 184,521 13 7 197,703 9 7 297 5 10 Transport of stores, &e. .. .. 290 15 5 Maintenance and repairs — Less amount written off Woolston Borough 3,372 0 0 1,200 18 0 Harper diversion .. .. .. 837 3 10 194,331 9 7 2,048 1 11 Headworks .. .. .. .. 741 14 10 211 6 10 Power-housebuilding .. .. 334 3 6 25 0 0 Discounts forfeited, &c. .. .. .. 6 6 6 1,683 0 0 Power-house machinery .. .. 2,130 17 1 436 6 7 Roads and fences .. .. .. 310 6 1 975 10 6 Staff residences, &c. .. .. .. 790 3 8 Rents — 9,831 17 6 1,242 13 2 Land and buildings .. .. .. 1,253 0 3 11,370 17 3 312 15 2 Electric lines .. .. .. 327 13 2 — 232 2 5 Electric plant .. .. .. 353 3 8 Transmission-lines — 1 — 1,933 17 1 540 0 0 Salaries .. .. .. .. 533 11 5 j 1,787 10 9 Transport, including upkeep of horses 565 0 4 and motor-vehicles .. .. .. 694 19 0 2,250 4 11 Repairs to power-lines .. .. 5,316 12 7 20 3 6 Live-line testing .. .. .. 426 15 8 I Fees for testing and repairing electrical ap6,971 18 8 ! 285 3 8 pliances .. .. .. .. .. 295 0 4 3,375 8 9 Substation, Addington — 1,406 6 6 Salaries ........1,4071611 599 15 0 Wages .. .. .. .. 611 4 1 58 4 8 Supplies .. .. .. .. 97 1 3 Maintenance and repairs — 300 3 9 Buildings and yards .. .. 457 9 7 889 19 1 Machinery .. .. .. 609 14 6 ' 3,183 6 4 ! 344 0 0 Earnings, motor-vehicles .. .. .. 81 10 2 3,254 9 0 | - Distribution — 440 0 0 Salaries .. .. .. .. 395 0 0 Transport, including upkeep of motorvehicles (not allocated) .. •. 12 18 8 Maintenance of feeder cables, transformer 1,059 12 11 stations, and tools .. .. .. 3,071 15 7 4,124 1 9 Maintenance of secondary distribution .. 4,187 3 7 197 18 1 | Maintenance of and testing meters • • 324 18 2 242 7 4 Earth-testing .. .. .. 167 17 3 " 8,159 13 3 6,064 0 1 24,064 15 1 Carried forward .. .. .. .. 28,146, 15 9 jl 186,963 8 0 Carried forward .. .. .. .. 196,648 3 8

B.—l [PT. IV].

ELECTRIC SUPPLY ACCOUNT— continued. LAKE COLERIDGE HYDRO-ELECTRIC-POWER SUP PL Y— continued. Profit and Loss Account for Year ended 31st March, 1930, compared with Year ended 31st March, 1929— continued.

154

Gross Revenue Account —continued. 1928-29. j 1929-30. , 1928-29. | 1929-30. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 24,064 15 1 Brought forward .. .. .. 28,146 15 9 186,963 8 0 Brought forward .. .. .. 190,648 3 8 Management and general expenses — 2,950 17 11 Salaries .. .. .. .. 3,720 1 7 422 9 4 Sick and holiday pay to workmen .. 539 15 5 63 15 1 Travelling-expenses .. .. .. 140 19 2 336 0 0 Office-rent .. .. .. . . 336 0 0 65 10 0 Rent of other buildings .. .. .. 60 1 5 92 10 11 Postages and telegrams .. .. .. 100 9 2 175 12 3 Telephone subscriptions .. .. 189 2 6 86 15 8 Printing and stationery .. .. .. 56 1 2 13 8 9 Advertising .. .. .. .. 34 15 0 77 15 11 Accident pay .. .. .. .. 1,832 2 6 121 6 11 Fire insurance 52 0 0 Fire insurance Reserve Account 124 6 0 Audit fees .. .. .. .. 263 16 5 287 3 0 Meter-reading and line-inspection .. 250 4 10 216 13 3 Electrical testing .. .. .. 217 6 8 9 3 2 Miscellaneous trade expenses .. .. 9 118 0 14 2 Bad Debts Suspense Account Proportion of salaries, rents, and expenses, Head Office, High Commissioner's Staff, 970 0 0 and Wiremen's Registration Board .. 910 16 10 — 8,661 4 4 6,066 2 4 30,130 17 5 36,808 0 1 156,832 10 7 Balance to Net Revenue Account .. .. .. 159,840 3 7 £186,963 8 0 £196,648 3 8 .£186,963 8 0 £196,648 3 8 Net Revenue Account. I | — j £ s. d. £ s. d. | £ s. d. £ g _ d 29,846 15 7 To Depreciation on completed work .. .. .. 15,315 4 10 156,832 10 7 By Balance from Gross Revenue Account .. .. 159 840 3 7 76,611 19 2 Interest for year ended 31st March .. .. .. 76,354 2 7 50,373 15 10 Balance to Profit and Loss Appropriation Account .. 68,170 16 2 £156,832 10 7 £159,840 3 7 £156,832 10 7 3 7~ .!■ i -—in c= ■ - — ■ , - ;

B.—l [PT. IV]

ELECTRIC SUPPLY ACCOUNT—continued. LAKE COLERIDGE HYDRO-ELECTRIC-POWER SUPPLY—continued.

155

Profit and Loss Appropriation Account. 1928-29. ! 1929-30. 1928-29. 1929-30. ■ £ s. d. £ s. d. j £ s. d. £ s. d. To Balance from previous year's statement .. .. .. .. 50,373 15 10 By Balance from Net Revenue Account .. .. .. 68,170 16 2 50,373 15 10 Sinking Fund Reserve Account.. .. .. .. 23,783 0 0 General Reserve Account .. .. .. .. 44,387 16 2 £50,373 15 10 68,170 16 2 ! £50,373 15 10 i £68,170 16 2 Depreciation Reserve Account. £ s. d. £ s. d. £ s. d. £ s. d. To Amounts written off— 173,231 5 10 By Balance from previous year's statement .. .. .. 192,410 19 9 17,648 6 8 Motor-vehicles, tools, plant, &c. .. .. .. 27,128 14 7 | 6,929 5 0 Interest at 4 per cent, per annum .. .. .. j 7,694 7 2 192,358 19 9 Balance .. .. .. .. .. .. 188,293 18 9 29,846 15 7 Amount set aside as per Net Revenue Account .. .. j 15,317 6 5 £210,007 6 5 |£215,422 13 4 lj£210,007 6 5 £215,422 13 4 Sinking Fund Reserve Account. £ s. d. £ s. d. £ s. d. £ s. d. 115,769 17 9 To Balance .. .. .. .. .. .. 144,557 1 5 62,465 I 10 By Balance at close of previous year .. .. . . 115,769 17 9 Amount set aside as per Profit and Loss Appropriation 50,373 15 10 Account .. .. .. .. .. .. 23,783 0 0 2,931 0 1 Interest .. .. .. .. .. .. 5,004 3 8 £115,769 17 9 £144,557 1 5 £115,769 17 9 £144,557 1 5 General Reserve Account. £ 9 - d. £ s. d. £ s. d. £ s. d. Balance .. .. .. .. .. .. j 44,387 16 2 By Amount set aside as per Profit and Loss Appropriation Account .. .. .. .. .. .. 44,387 16 2 £44,387 16 2 ., £44,387 16 2

B.—l [Pt. IV].

ELECTRIC SUPPLY ACCOUNT— continued. LAKE COLERIDGE HYDRO-ELECTRIC-POWER SUPPLY— continued, Balance-sheet at 31st March, 1930.

156

f 1928-29. Liabilities. 1929-30. 1928-29. Assets. 1929-30. £ s. d. £ s. d. £ s. d. £ s. d. Works at Lake Coleridge — £ s. d. £ a. d. 192,410 19 9 Depreciation Reserve .. .. .. .. 188,293 18 9 5,300 14 2 Land, including fencing and planting .. 5,417 12 7 — } 10,977 19 5 Coalgate Gorge Road .. .. .. 10,977 19 5 Reserve Fund .. .. .. .. .. 44,387 16 2 7,731 3 8 Service roads .. .. .. .. 7,731 3 8 310 8 5 Service telephones .. .. .. 310 8 5 115,769 17 9 Sinking Fund Reserve .. .. .. .. 144,557 1 5 j 24,437 4 1 !! 24,320 5 8 Sundry creditors —- ■— Headworks — 5,675 3 11 Public Works Department .. .. 3,193 14 8 First tunnel, including inlet and outlet 412 18 2 Other Government Departments .. .. 1,225 13 2 j 80,760 11 0 , works .. .. .. .. 80,767 3 2 5,297 17 3 Non-departmental .. .. .. 3,844 16 9 | Second tunnel, including inlet and outlet : 8,264 4 7 j 235,701 16 0 works .. .. .. .. 235,745 4 3 11,385 19 4 I 136,180 15 8 Pipe-lines .. .. .. .. 143,375 12 8 4,129 11 3 i Tram-lines .. .. .. .. 4,144 1 9 2,192 2 2 Weir at lake outlet, gauges, and fencing.. 2,192 2 2 0 14 2 Writings -off in suspense .. .. .. .. 3,372 0 0 j 23,132 11 7 | Harper River diversion works .. .. 23,157 13 8 ! ; 489,381 17 8 Balance carried to general balance-sheet — 482,097 7 8 1,750,954 0 0 Total assets as per contra .. .. 1,813,568 5 1 I } Power-house — 319,567 11 0 Less total liabilities as above .. .. 388,875 0 11 56,469 14 1 Buildings, &c. .. .. -. 58,705 15 10 1,424,693 4 2 j 151,502 9 8 Machinery, &c. .. .. •• 162,664 0 7 1,431,386 9 0 238 2 1 Office furniture, fittings, &c. . - .. 238 2 1 221,607 18 6 208,210 5 10 — Accommodation for staff and workmen — 24,610 16 7 Buildings, fencing, &c. .. •• .. 24,692 3 5 j Transmission-lines — 3,931 11 8 Land .. .. .. .. 3,931 11 8 I 180,529 4 9 Power-lines to Christchurch .. .. 191,603 10 0 i 17,588 9 8 Power-lines to North Canterbury .. 17,989 9 0 113,851 17 0 Power-lines to South Canterbury .. 113,851 17 0 42,805 1 11 Power-lines, Timaru-Oamaru .. .. 44,704 7 1 2,480 7 8 Telephone-system .. .. .. 2,696 10 7 Linemen's cottages, depots, tools, and 3,244 17 3 equipment .. .. .. .. 3,244 17 3 6,588 12 4 Alterations to public telegraph-lines .. 6,588 12 4 10.167 16 7 Point Switching Station.. .. .. 10,273 4 0 ; — 394,883 18 11 j j 381,187 18 10 1,750,954 0 0 J Carried forward .. .. .. J .. 1,813,568 5 1 1,120,426 14 7 Carried forward .. .. .. .. 1,155,003 2 7

B. —1 [PT. IV].

ELECTRIC SUPPLY ACCOUNT— continued. LAKE COLERIDGE HYDRO-ELECTRIC-POWER SUPPL Y— continued. Balance-sheet at 31st March, 1930— continued.

157

1928-29. | Liabilities. 1929-30. 1928-29. Assets. 1929-30. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 1,750,954 0 0 Brought forward .. .. .. 1,813,568 5 1 1,120,426 14 7 Brought forward .. .. .. 1,155,003 2 7 Addington Substation — 1,643 0 5 Land .. .. .. .. 1,643 0 5 2,000 0 0 Cottages .. .. .. .. 2,033 6 9 9,318 18 9 Substation buildings .. .. .. 9,505 18 5 65,654 0 7 Machinery, &c. .. .. .. 64,773 10 5 6,003 0 9 Store buildings and workshops .. .. 6,003 0 9 — 83,958 16 9 84,619 0 6 Primary distribution — 8,366 1 11 Supply cables —Christchurch City .. 8,431 17 11 5,204 0 4 Christchurch Tramways .. 5,255 14 10 8,154 6 1 Lvttelton .. .. 8,239 4 1 14,158 17 6 Northern .. .. 11,974 2 8 7,590 15 10 Southern .. .. 7,592 4 5 4,064 7 7 Motukarara .. .. 4,064 7 7 11,974 14 6 Substations —Hororata .. .. 12,948 8 3 13,791 17 7 Ashburton .. .. 13,832 19 4 26,400 0 6 Timaru .. .. .. 26,442 6 5 9,327 1 0 Oamaru .. .. .. 9,334 14 9 622 9 9 Lightning-arresters .. .. .. 622 9 9 300 4 5 Tools and equipment .. .. .. 300 4 5 1,516 12 8 Alterations to public telegraph-lines .. 1,516 12 8 110,555 7 1 111,471 9 8 Secondary distribution — 17,848 17 5 Supply cables and reticulation .. .. 13,903 11 5 27,448 3 11 Local substations .. .. .. 27,098 19 8 41,002 11 1 45,297 1 4 6,869 1 10 Service transformers and meters .. .. .. 7,083 17 3 9,541 14 6 Motor-ears, lorries, cycles, &c. .. .. .. 8,800 14 7 129 7 1 Test-room equipment .. .. .. .. 974 13 0 18,177 12 10 Loose tools, plant, and equipment .. .. .. 18,714 19 0 1,729 3 9 Public telephones to the lake .. .. .. 1,729 3 9 1,750,954 0 0 Carried forward .. •• • 1,813,568 5 1 1,398,261 6 1 Carried forward .. .. .. .. 1,427,823 5 1 ■ | _____

B—l [Pt. IV]

158

I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— G. F. C. Campbell, Controller and Auditor-General.

ELECTRIC SUPPLY ACCOUNT— continued. LAKE COLERIDGE HYDRO-ELECTRIC-POWER SUPPLY— continued. Balance-sheet at 31st March, 1930— continued.

I 1928-29. Liabilities. 1929-30. 1928-29. Assets. 1929-30. £ s. d. | £ s. d. £ s. d. £ s. d. £ s. d. , £ s. d. 1,750,954 0 0 ; Brought forward .. .. j .. 1,813,568 5 1 1,398,261 6 1 Brought forward .. .. .. 1,427,823 5 1 Telephones to Christchurch City Council and 173 19 1 Tramway Board and local offices .. .. 161 11 5 261 6 0 Christchurch office —Furniture and fittings .. .. 316 9 11 Engineering, office, and general expenses on 56,039 10 11 preliminary surveys and during construction .. 57,517 10 4 Salaries of Engineers and others on preliminary 39,706 11 0 surveys and during construction .. .. .. 42,274 0 5 24,058 0 0 Cost of raising loans .. .. .. .. 28,866 0 0 62,761 1 11 Interest during construction .. .. .. 65,240 6 9 1,581,261 15 0 1,622,199 3 11 25,985 4 2 Stocks of material, &c., on hand .. .. .. 22,865 1 7 Telephone subscriptions, fire insurance, &c., 43 9 0 paid in advance .. .. .. . - 58 0 8 I 1 Sundry debtors for current, rent, work carried out, &c. — 2,814 7 2 Public Works Department .. .. 1,408 19 10 32,043 15 8 Other Government Departments .. .. 1,595 8 5 43,409 7 1 !Non-departmental .. .. .. 44,667 9 3 47,671 17 6 78,267 9 11 Sinking Fund — 64,447 1 7 Investment and cash in hands of Treasury 119,057 5 7 949 0 4 Interest accrued .. •• •• 1,716 15 10 ; — — 120,774 1 5 65,396 1 11 £1,750,954 0 o| £1,813,568 5 1 £1,750,954 0 0 £1,813,568 5 1

B. —1 [Pt. IV].

ELECTRIC SUPPLY ACCOUNT— continued. MANGAHAO-WAIKAREMOANA ELECTRIC-POWER SUPPLY. Profit and Loss Account for the Year ended 31st March, 1930, compared with Year ended 31st March, 1929. Gross Revenue Account.

159

1928-29. 1929-30. 1928-29. 1929-30. £ s. d. To Generating - expenses, headworks, and i £ s. d. £ s. d. £ s. d. By Sales of energy — £ s. d. £ s. d. power-house — 190,054 4 4 Wholesale consumers .. .. 255,618 5 7 Mangahao. 850 17 9 Retail consumers.. .. .. 724 8 2 4,207 14 7 Salaries, wages, and allowances .. 4,396 15 3 — Maintenance headworks, dams, pipe- 190,905 2 1 256,342 13 9 1,495 7 6 lines, and tail-race .. .. 1,540 15 2 72,563 6 6 Less stand-by, &c. .. .. 233 9 6 Maintenance power-house building and | 256,109 4 3 1,712 3 2 machinery .. .. .. 725 11 0 118,341 15 7 Maintenance staff-Tillage and roads, 771 15 10 transport and general .. .. 1,144 17 10 Rents — 7,807 19 3 2,356 0 11 Cottages, &c. .. .. .. 2,918 2 4 8,187 1 1 322 12 6 Poles, land, and plant .. .. 327 2 10 — WaiJcaremoana. 3,245 5 2 Temporary development — Salaries, i 2,678 13 5 972 12 8 wages, and supplies .. .. ! 251 14 3 Salaries, wages, and allowances .. | 4,663 17 0 .. Tests and inspections .. .. .. 26 11 10 Maintenance headworks and pipe- 68 14 4 Penalties .. .. .. .. .. 34 0 0 88 15 6 lines .. .. .. .. 256 11 0 .. Refunds from local bodies .. •• .. 45 11 6 Maintenance power-house building and 111 13 5 machinery .. .. .. 2,098 4 8 328 6 0 Maintenance staff-village and roads .. 854 7 2 8,124 14 1 1,501 7 7: — Transmission-lines, patrol maintenance, &c.— 2,755 4 7 Mangaore-Khandallah .. .. i 2,821 15 1 2,811 2 5 Mangaore-Wanganui .. .. { 2,632 2 5 1,553 6 6 Bunny thorpe-Dannevirke .. .. 1,428 5 7 1,566 1 5 Woodville-Masterton .. .. 2,194 8 8 2,186 10 1 Dannevirke-Napier .. .. 3,524 19 0 83 6 5 Waikaremoana-Wairoa .. .. 737 12 0 Waikaremoana-Gisborne .. ... 3,783 2 7 Waikaremoana-Napier .. .. 2,890 2 5 161 6 0 Miscellaneous 11,000- volt lines .. 187 18 5 20,200 6 2 11,116 17 5 Substations — Operating, maintenance, &c. — 2,025 16 6 Khandallah .. .. .. 2,815 19 10 11 14 8 Otaki .. .. .. . . 14 8 1 460 0 3 Bunnythorpe .. .. .. 987 6 6 2,497 11 5 Carried forward .. .. 3,817 14 5 36,132 19 6 121,089 3 4 Carried forward .. .. .. 259,460 12 9

B.—i [PT. iv;

160

ELECTRIC SUPPLY ACCOUNT— continued. MANGAHAO-WAIKAREMOANA ELECTRIC-POWER SUPPLY— continued. Profit and Loss Account for the Year ended 31st March, 1930, compared with Year ended 31st March, 1929— continued.

Gross Revenue Account —continued. 1928-29. 1929-30. 1928-29. 1929-30. £ s. d. £ s. d. £ s. d. | £ s. d. £ s. d. £ s. d. 2,497 11 5 Brought forward .. .. 3,817 14 5 36,132 19 6 121,089 3 4 Brought forward .. .. .. 259,460 12 9 Substations — Operating, maintenance, &c. —continued. 555 16 10 Dannevirke .. .. .. 675 8 6 211 2 0 Waipukurau .. .. .. j 363 10 8 500 19 10 Woodville ... .. .. 306 14 10 610 0 3 Mangamaire .. .. .. 600 13 0 176 11 2 Masterton .. .. .. 316 19 7 304 13 1 Wanganui .. .. .. 367 6 4 609 18 8 Napier .. .. .. .. 535 4 1 Marton .. .. .. .. 96114 Gisborne .. .. .. 533 17 7 Wairoa .. .. .. .. 150 3 11 — 7,764 4 3 5,466 13 3 Management and general — 2,711 1 4 Salaries and allowances .. .. 5,706 6 10 Distribution salaries, expenses, and 1,734 14 9 transport .. .. .. 1,943 6 6 454 0 7 Postages, telephones, &c. .. .. 718 6 5 188 4 9 Printing, stationery, and advertising.. 473 1 8 Motor - cars and general travelling - 745 11 3 expenses .. .. .. 2,219 15 5 223 4 8 Accident, sick, and holiday pay .. 267 7 11 10 6 8 Fire insurance 153 2 3 Legal expenses and audit fees .. 55 17 9 1,021 17 10 Stores administration .. .. 530 4 5 2,695 11 3 Miscellaneous expenses .. .. 3,422 6 2 — 15,336 13 1 9,937 15 4 84,879 8 8 Balance to Net Revenue Account .. .. 200,226 15 11 £121.089 3 4 £259,460 12 9 £121,089 3 4 £259,460 12 9 Net Revenue Account. £ s. d. £ s. d. 1 £ s. d. £ s. d. 45,457 7 5 To Depreciation on completed works .. .. .. 62,205 3 10 84,879 8 8 By Balance from Gross Re venue Account.. .. .. 200,226 15 11 142,435 15 9 Interest for year ended 31st March, 1930 .. .. 191,288 9 11 103,013 14 6 Loss for year .. .. .. .. .. 53,266 17 10 j £187,893 3 2 £253,493 13 9 £187,893 3 2 j £253,493 13 9

B.—l TPT. IV].

161

Balance-sheet as at 31st March. 1930.

ELECTRIC SUPPLY ACCOUNT— continued. MANGAHAO-WAIKAREMO ANA ELECTRIC-POWER SUPPLY— continued. Profit and Loss Account for the Year ended 31st March, 1930, compared with Year ended 31st March, 1929— continued.

11— B. 1 [Pt. IV].

Profit and Loss Appropriation Account. 1928-29. 1929-30. | 1928-29. 1929-30. . £ s. d. £ s. d. £ s. d. £ s. d. 274,493 18 11 To Balance from previous year .. .. .. .. 377,507 13 5 377,507 13 5 By Balance .. .. .. .. .. .. 430,774 11 3 103,013 14 6 Balance from Net Revenue Account .. .. .. 53,266 17 10 £377,507 13 5 £430,774 11 3 ; £377,507 13 5 £430,774 11 3 Arrears of Sinking Fund contributions to 31st. March, 1930 : £124,827. Depreciation Reserve Account. £ s. d. I £ s. d. £ s. d. £ s. d. 158 12 10 To Motor-vehicles .. .. .. . ■ 714 5 0 110,741 14 2 By Balance at close of previous year .. .. .. 159,896 2 1 574 0 0 Meters and regulators .. .. .. .. .. 4,429 13 4 Interest at 4 per cent, per annum .. .. .. 6,389 12 0 Fire loss —Bunny thorpe Substation .. .. .. 3,11033 45,457 7 5 Amount set aside as per Net Revenue Account.. .. 62,205 3 10 Switch gear and machinery .. .. .. .. 550 0 0 i Line alterations .. .. .. .. • • I 859 3 0 , 159,896 2 1 ! Balance .. .. .. .. .. .. 223,257 6 8 £160,628 14 11 | £228,490 17 11 j| £160,628 14 11 £228,490 17 11

1928-29. ! Liabilities. 1929-30. 1928-29. Assets. 1929-30. j i " * ' £ s. d. £ s. d. £ s. d. £ s. d. Mangahao Headworks — £ s. d. £ s. d. 159,896 2 1 | Depreciation Reserve .. .. .. .. 223,257 6 8 9,989 4 7 Land, headworks, &c. .. .. 10,024 8 2 52,122 0 6 | Sundry creditors .. .. .. .. 14,322 7 1 73,225 0 6 Roads, tram-lines, &c. .. .. 73,225 0 6 Balance carried to General Balance- sheet — 11,179 9 2 Local electric line .. .. .. 11,180 9 2 3,884,329 13 5 | Total assets as rtar contra .. .. 3,984,490 7 9 503,369 8 4 Dams 1,2, and 3 .. .. .. 505,195 14 5 212,018 2 7 Less total liabilities as above .. 237,579 13 9 159,619 19 10 Tunnels 1 and 2 .. .. .. 160,455 10 8 1 3,746,910 14 0| 113,279 16 5 Pipe-line, &c. .. .. .. 113,492 9 5 3,672,311 10 10 ! 15,720 7 6 Surge-chamber .. .. .. 15,890 15 3 ; ; — 889,464 7 7 886,383 6 4 j Waikaremoana headworks— 13,432 10 2 Land, headworks, &c. .. .. 13,437 7 11 9,146 2 1 Dams, &c. .. .. .. .. 9,216 5 4 12,544 6 11 River diversion, weir, and race .. 12,753 2 4 ! 27,446 4 3 Tunnel and approach canal .. .. 27,787 5 7 75,450 2 9 Pipe-lines .. .. .. .. I 76,272 11 5 18,193 18 9 Surge-chamber .. .. .. 18,191 3 9 52,402 9 3 Roads, tram-lines, &e. .. .. 53,956 10 1 216 16 11 Tail-race .. .. .. .. 1,598 13 3 213,212 19 8 . 208,832 11 1 3,884,329 13 5 Carried forward .. .. 3,984,490 7 9 1,095,215 17 5 Carried forward .. .. .. 1,102,677 7 3 ' I I I

B.—l [PT. IV].

162

ELECTRIC SUPPLY ACCOUNT— continued. MANGAHAO-WAIKAREMOANA ELECTRIC-POWER SUPPLY— continued. Balance-sheet as at 31st March, 1930— continued.

IU28-29. Liabilities. 1929-30. j 1928-29. j Assets. \ 1929-30. £ s. d. | £ s. d. £ a. d. £ s. d. £ s. d. £ "* s. d. I 3,884,329 13 5 Brought forward .. .. ; .. 3,984,490 7 9 1,095,215 17 5 Brought forward .. .. j .. 1,102,677 7 3 i Mangahao power-house— i 66,758 1 4 Buildings, &c. .. .. .. 66,968 19 8 205.049 1 4 Machinery, &c. .. .. .. 206,320 10 4 ] 4 j ; 12,870 8 8 Tail-race .. .. „ .. 12,870 8 8 i 18,680 16 3 Village, cottages, and water-supply .. 21.309 6 2 > U 307,469 4 10 | 303,358 7 7 Waikaremoana power-house— 77,307 6 10 Buildings, &c. .. .. .. 77,251 13 11 174,443 16 5 Machinery, &c. .. .. .. 195,366 17 5 26,986 2 11 Staff- village .. .. .. 29,696 0 7 | ]- , 302,314 11 11 ' : 278,737 6 2 ! — Transmission-lines — 147,545 16 10 Mangaore-Khandallah .. .. 147,235 10 0 98,307 13 10 Mangaore-Wanganui .. .. 98,399 1 11 45,894 0 4 Bunnythorpe-Dannevirke .. .. 45,806 10 4 69,163 19 1 Woodville-Masterton .. .. 69,534 0 9 76,481 17 2 Dannevirke-Napier .. .. .. 77."7 8 10 4,346 8 8 Wanganui-New Plymouth .. .. 11,594 17 3 Masterton-Khandallah .. ... 95 6 3 3,034 3 8 Mangaore-Shannon .. .. 3,034 3 8 I 4,592 12 2 Khandallah-Petone .. .. .. 4,576 1 2 155,048 6 2 Waikaremoana-Napier .. .. 153,369 8 8 1,038 17 6 Waikaremoana- Arapuni .. .. 5,196 11 3 35,662 S 6 Waikaremoana-Gisborne .. .. 35,647 19 9 23,620 14 7 Waikaremoana-Wairoa .. .. 23,773 5 0 231 18 4 Waikaremoana - Maori Pas .. .. 204 13 4 | 675,584 18 2 664,968 16 10 Substations — 89,941 5 2 Khandallah .. .. .. 90,236 9 1 1,981 12 3 Otaki .. .. .. .. 1,981 12 3 32,922 0 10 Bunnythorpe .. .. •• 30,967 3 8 21,385 8 5 Wanganui .. .. .. 22,670 3 7 22,529 10 7 Daniievirke .. .. .. 20,532 4 7 22,373 7 9 Waipukurau .. .. .. 22,810 0 1 38,919 2 6 Napier .. .. .. .. 39,289 18 9 12,633 14 8 Woodville .. .. .. .. 12,466 17 9 ; 26,505 8 10 Mangamaire .. .. .. 26,662 7 5 13,026 11 10 Masterton .. .. .. .. 13,312 17 6 166 12 5 Marton .. .. .. .. 4,933 11 4 Stratford .. .. .. .. 108 I • • Hawera .. .. .. .. ; 5 4 2 14.220 9 2 Gisborne .. .. .. .. 15,498 10 9 3,816 18 6 Wairoa .. .. .. .. 3,858 1 6 305,226 3 1 300,422 2 11 :>,884,329 13 5 Carried forward .. .. .. 3,984,490 7 9 2,642,702 10 11 Carried forward .. .. .. 2,693,272 5 3

B1 |TT. IVI.

163

I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— G. P. C. Campbell, Controller and Auditor-General.

ELECTRIC SUPPLY ACCOUNT— continued. MANGAHAO-WAIKAREMOANA ELECTRIC-POWER SUPPLY— continued. Balance-sheet as at 31st March, 1930— continued.

1928-29. Liabilities. 1929-30. 1928-29. Assets. 1929-30. 1 I I i £ s. d. ! £ s. d. £ s. d. | £ s. d. £ s. d. £ s. d. 3,884,329 13 5 Brought forward .. .. .. 3,984,490 7 9 2,642,702 10 11 Brought forward .. .. . 2,693,272 5 3 12,999 15 9 Plant and motor-vehicles, &c. .. .. .. 7,309 17 11 31,616 3 4 Service buildings, &c. .. .. .. .. 30,889 10 8 Salaries and expenses, &c., of engineers and others on preliminary surveys and during I 187,426 15 5 construction .. .. .. .. 198,437 16 0 1 79,222 1 2 Housing workmen, &c... .. .. .. 73,564 19 10 285, 486 6 6 Interest during construction .. .. .. 289, 925 12 10 65,573 19 6 Cost of raising loans .. .. .. .. 71,480 19 6 19,397 2 5 Construction-tools, plant, equipment, &c. .. .. 18,504 17 7 58,136 19 5 Temporary development, Waikaremoana.. .. 39,746 19 1 3,767 16 1 Harbour facilities, Waikokopu .. .. .. 3,768 4 7 3,386,329 10 6 3,426,901 3 3 Stocks on hand, 31st March, 1930 (including 45,452 10 8 10 per cent, to cover administration, &c.) 43,219 16 8 8,634 15 2 Stocks issued but not used .. .. i 14,957 4 8 I 58,177 1 4 54,087 5 10 66,404 3 8 Sundry debtors for current, rents, &c. .. .. 68,621 13 11 10 0 Telephone subscriptions, &c., paid in advance .. 15 18 0 Profit and Loss Account — 377,507 13 5 Accumulated loss to date .. .. .. 430,774 11 3 £3,884,329 13 5 £3,984,490 7 9 £3,884,329 13 5 £3,984,490 7 9

B.—l [Pt. IV],

ELECTRIC SUPPLY ACCOUNT— continued. WAIKATO ELECTRIC-POWER SUPPLY.— HORAHORA-ARAPUNI SCHEME. Profit and Loss Account for Year ended 31st March, 1930, compared with Year ended 31st March, 1929. Gross Revenue Account.

164

I II I 1928-29. I 1929-30. || 1928-29. 1929-30. £ s. d. ! To Generating expenses, headworks, and power- £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. house — By Sales of electrical energy to wholesale Horahora — 132,720 16 5 consumers .. .. .. 222,243 15 1 3,653 10 4 Salaries and wages .. .. 3.374 1 3 73 4 4 Less discounts and rebates .. .. 42 4 4 622 9 2 Supplies .. .. .. .. 440 11 9 222,201 10 9 45 6 16 Transport .. .. .. 105 19 7 132,647 12 1 3,920 12 7 I Maintenance and repairs — 1,231 17 8 ' Headworks and buildings .. 919 2 6 678 8 10 Power-house machinery .. .. 1,610 17 1 7 10 0 Hire of plant .. .. .. .. 19 0 8 222 0 3 i Stafi village .. .. .. 567 4 3 778 11 0 Rent of lines .. .. .. .. 778 11 0 3,097 3 10 1,647 12 5 Miscellaneous rents .. . - .. 2,225 3 8 6,453 13 1 3,022 15 4 Arapuni — 2,433 13 5 Salaries and wages .. .. 3,942 8 1 j Supplies .. .. .. .. 113 14 8 I Transport .. .. .. 26 12 2 4,082 14 11 Maintenance and repairs — ; Headworks and buildings .. 67 18 8 | Power-house machinery .. .. 178 12 6 Staff village .. .. .. 80 16 6 327 7 8 Operation and maintenance of— 17,835 12 6 Waihi Grand Junction steam-plant .. 10,972 7 11 14,930 6 1 Diesel Station, Penrose .. .. 4,791 4 11 16,641 14 8 Power purchased in bulk .. .. 7,947 16 11 — 23,711 9 9 49,407 13 3 Operation and maintenance of main trans-mission-lines (50,000-volt) — Testing, oil - drying, and repairs for 2,208 5 8 Horahora-Waikino .. .. .. 3,055 17 9 361 10 5 consumers .. .. .. .. .. 416 13 9 371 8 8 Horahora-Hamilton .. .. 446 1 0 — 339 11 10 Mystery Creek - Te Awamutu .. 437 0 3 67 17 0 Te Awamutu - Hangatiki .. .. 86 1 2 146 10 8 Waiorongomai-Waihou .. .. 268 14 11 165 12 5 Horahora-Arapuni .. .. .. 270 18 8 163 12 4 Arapuni-Ngongotaha .. .. 811 5 3 Halfway-Paeroa .. .. .. 9 4 5 Fees for inspection of lines and testing of Hamilton-Huntly .. .. .. 39 8 8 68 5 0 instruments .. .. .. .. 42 0 0 225 3 4 Penrose-Waitemata .. .. .. 313 2 5 290 16 8 Katikati-Waikino .. .. .. 232 8 11 561 13 6 Bombay-Waikino .. .. .. 540 18 2 821 15 7 Ngongotaha-Opotiki .. .. 1,610 0 7 8,121 2 2 5,362 7 8 61,223 14 0 Carried forward .. .. .. .. 43,260 10 11 135,511 0 11 Carried forward .. .. .. .. 225,682 19 10

165

B.—l [PT. IV

ELECTRIC SUPPLY ACCOUNT— continued. WAIKATO ELECTRIC-POWER SUPPLY.—HORAHORA-ARAPUNI SCHEME— continued. Profit and Loss Account for Year ended 31st March, 1930, compared with Year ended 31st March, 1929— continued. Gross Revenue Account— continued.

1928-29. | 1929-30. j 1928-29 1929-30. £ s. d. £ s. d. £ s. d. I £ s. d. £ s. d. £ s. d. 61,223 14 0 Brought forward .. .. .. 43,260 10 11 135,511 0 11 Brought forward .. .. .. 225,682 19 10 To Transmission lines (110,000-volt) — 100 12 4 Arapuni-Hamilton .. .. .. 1,851 3 9 952 10 3 Arapuni - Penrose Tower No. 1 .. 416 3 6 2,267 7 3 1,053 2 7 Operation and maintenance of main sub- j stations (50,000-volt) — 714 2 9 Waikino .. .. .. .. 873 14 10 735 0 3 Hamilton .. .. .. ... I 977 12 9 309 13 3 Te Awamutu .. .. .. 395 0 10 358 16 7 Hangatiki .. .. .. .. I 348 8 3 593 7 8 Waihou .. .. .. .. 333 2 5 14 12 2 Arapuni .. .. .. .. 10 0 318 16 11 Ngongotaha .. .. .. \ 317 2 3 70 0 6 Mamaku .. .. .. .. 110 19 6 Waiotahi .. . . .. .. 299 7 0 29 0 3 Edgecumbe.. .. .. .. j 289 17 3 247 6 11 Henderson .. .. .. .. 451 11 10 332 16 5 Takapuna .. .. .. .. 374 9 1 116 9 1 Kerepeehi .. .. .. .. 294 2 2 Huntly ., .. .. .. 1156 Matamata .. .. .. .. 180 7 1 5,258 0 9 j 3,840 2 9 Operation and maintenance of main sub- I stations (110,000-volt) — 1,014 9 9 Penrose .. .. .. .. 1,672 5 10 165 19 5 Bombay .. .. .. .. 734 1 10 . Hamilton No. 2 .. .. .. 17 7 1 | 2,423 14 9 1,180 9 2 Operation and, maintenance of distribution 190 16 0 substations (11,000-volt) .. • • ■ • 29 18 6 67,488 4 6 Carried forward .. •• 53,239 12 2 135,511 0 11 Carried forward .. .. .. .. 225,682 19 10

B.—l [Pt. IV

166

ELECTRIC SUPPLY ACCOUNT— continued. WAIKATO ELECTRIC-POWER SUPPLY.—HORAHORA-ARAPUNI SCHEME— continued. Profit and Loss Account for Year ended 31st March, 1930, compared with Year ended 31st March, 1929— continued. Gross Revenue Account— continued.

1928-29. 1929-30. 1928-29. I 1929-30. | - £ s. d. £ a. d. £ s. d. £ s. d. £ s. d. £ s. d. 67,488 4 6 Brought forward .. .. .. 53,239 12 2 135,511 Oil Brought forward .. .. .. 225,682 19 10 To Operation and maintenance of distributionlines (11,000-volt) —• 333 1 9 Horahora-Hamilton-Frankton .. 285 0 0 13 0 6 Waikino-Waihi .. .. .. 5 5 2 290 5 2 346 2 3 Live-line testing and changing of insulators ., 380 18 5 General supervision and management of 2,187 3 1 transmission and distributing systems .. .. 2,575 0 7 Management and general — 3,878 4 10 Salaries, wages, and audit fees .. 4,035 19 1 392 7 1 Accident insurance, sick and holiday pay 377 9 4 374 3 6 Travelling-expenses and motor-cars .. 275 17 3 284 4 10 Postages, telegrams, and telephones .. 274 17 11 72 9 0 Fire insurance 199 1 10 Printing, stationery, and advertising .. 240 11 11 268 7 5 Office rent, cleaning, and lighting .. 347 13 0 Experimental testing and miscellaneous 382 2 10 expenses .. .. .. 125 0 7 Testing, oil - drying, repairs, &c., for 355 7 0 consumers .. .. .. 399 13 1 3 8 0 Legal expenses ...... 050 Amounts written off .. .. 7 9 6 — 6,084 16 8 6,209 16 4 76,231 6 2 62,570 13 0 59,279 14 9 Balance to Net Revenue Account .. .. 163,112 6 10 £135,511 0 11 £225,682 19 10 £135,511 0 11 | £225.682 19 10

167

8.-l [Pt. IV

ELECTRIC SUPPLY ACCOUNT—continued. WAIKATO ELECTRIC-POWER SUPPLY.—HORAHORA-ARAPUNI SCHEME— continued. Profit and Loss Account for Year ended 31st March, 1930, compared with Year ended 31st March, 1929—continued.

Net Revenue Account. 1928-29. j 1929-30. 1928-29. ! 1929-30. £ s. d. £ s. d. j £ s. d. £ s. d. To Interest on purchase-money for plant purchased from Waihi 59,279 14 9 By Balance from Gross Revenue Account .. .. .. 163,112 6 10 53,044 11 2 Gold-mining Co., Ltd., and on advances from Treasury .. 135,622 3 8 15,291 9 2 Balance to Profit and Loss Appropriation Account .. 32,768 7 7 21,526 12 9 Depreciation on completed works (2 per cent.) and on stocks 60,258 10 9 £74,571 3 11 C I95,880 14 5 £74,571 3 11 £195,880 14 5 I I ' — Profit and Loss Appropriation Account for Year ended 31st March, 1930, compared with Year ended 31st March, 1929. £ s. d. £ s. d. £ s. d. £ s. d. 15,291 9 2 To Balance from Net Revenue Account .. .. .. 32,768 7 7 .. By Amount transferred from Reserve Account .. .. 30,150 11 10 ■ 15,291 9 2 Balance to Reserve Account .. .. .. .. | Balance to general balance-sheet .. .. .. j 2,617 15 9 £15,291 9 2 j £32,768 7 7 £15,291 9 2 ! £32,768 7 7 Depreciation Reserve Account. £ s. d. £ s. d. £ s. d. £ s. d. 528 10 5 To Amount written off for plant sold and replaced .. .. .. 84,271 11 6 By Balance at close of previous year .. .. .. 103,186 12 8 3,094 0 0 Amount written off for plant transferred and replaced .. .. 3,370 17 3 Interest for year .. .. .. .. 4,127 9 3 Amount written oif equal to value set aside in respect to 21,526 12 9 Amount set aside ns per Net Revenue Account .. .. 60,258 10 9 2,359 18 5 assets destroyed by fire at Horahora on 1/9/28.. .. 567 0 0 j Repairs to turbines, Horahora .. .. . • • • 884 3 1 Cost of replacing Halfway to Wtiirongomai Section .. 363 14 3 5,982 8 10 1,814 17 4 j 103,186 12 8 Balance to general balance-sheet •• •• •• 165,757 15 4 £109,169 1 6 j £167,572 12 8 £109,169 1 6 j £167,572 12 8

B.—l [PT. IVJ.

Balance-sheet at 31st March, 1930.

ELECTRIC SUPPLY ACCOUNT— continued. WAIKATO ELECTRIC-POWER SUPPLY.—HORAHORA-ARAPUNI SCHEME—continued.

168

Sinking Fund Account. — 1 1928-29. 1929-30. 1928-29. 1929-30. £ s. d, £ s. d. £ s. d. j £ s. d. 52,163 18 3 To Balance .. .. .. .. .. .. 54,445 6 5 49,847 8 11 By Balance at close of previous year .. .. .. 52,163 18 3 2,316 9 4 | 'Interest .. .. .. .. .. .. 2,281 8 2 £52,163 18 3 £54,445 6 5 j £52,163 18 3 I £54,445 6 5 Reserve Fund Account. £ s. d. £ s. d. £ s. d. £ s. d. 15,291 9 2 To Balance from Profit and Loss Appropriation Account .. .. 53,845 2 5 By Balance at close of previous year .. .. .. 32,415 2 11 Damage by fire at Horahora — 4,148 17 8 Assets destroyed and replaced .. .. .. 1,442 14 4 1,989 12 8 Assets destroyed but not replaced .. .. .. 821 16 9 Amount transferred to Profit and Loss Appropriation Account 30,150 11 10 21,429 19 6 32,415 2 11 Balance carried to general balance-sheet £53,845 2 5 £32,415 2 11 1 £53,845 2 5 £32,415 2 11

1928-29- | Liabilities. 1929-30. 1928-29. Assets. 1929-30. £ s. d. £ s. d. £ s. d. j| £ s. d. Works at Horahora — £ s. d. £ s. d. 103,186 12 8 Depreciation reserve .. •• .. .. 165,757 15 4 2,168 5 9 Roads and bridges .. .. .. 2,168 5 9 52,163 18 3 Sinking Fund Reserve .. .. .. .. 54,445 6 5 1,039 15 3 Land and fencing .. .. .. j 1,039 15 3 32,415 2 11 General reserve .. .. .. .. .. .. 11,822 5 1 Accommodation for staff and workmen .. 12,438 13 2 Sundry creditors — 178,011 12 10 Headworks .. .. .. .. 178,609 9 3 fPublic Works Department .. .. 7,064 19 7 73,988 18 11 Generating station .. .. .. 71,693 16 8 44,185 11 11 Other Government Departments .. 194 11 6 38,826 4 6 Transformer buildings and machinery .. 38,744 3 5 Non-departmental .. .. .. 15,839 3 3 796 8 6 Tools and equipment .. .. .. 490 0 10 23,098 14 4 305,184 4 4 Balance carried to general balance-sheet — 306,653 10 10 3,517,862 2 0 Total assets as per contra .. .. 3,815,469 1 11 231,951 5 9 Less liabilities as above .. .. 243,301 16 1 3,572,167 5 10 3,285,910 16 3 | 3,517,862 2 0 j Carried forward .. .. .. 3,815,469 1 11 306,653 10 10 Carried forward .. .. .. 305,184 4 4

B.—l [PT. IV

169

ELECTRIC SUPPLY ACCOUNT— continued. WAIKATO ELECTRIC-POWER SUPPLY.—HORAHORA-ARAPUNI SCHEME— continued. Balance-sheet at 31st March, 1930— continued.

1928-29. I Liabilities. 1929-30. ' 1928-29. Assets. ' 1929-30. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 3,517,862 2 0 Brought forward .. .. .. 3,815,469 1 11 306,653 10 10 Brought forward .. .. .. 305,184 4 4 Works at Arapuni — f Headworks and tail-race .. .. 901,973 9 6 , one ooc a r J Machinery .. .. .. .. 234,356 4 6 ' | Transformers and switch-gear.. .. 145,346 6 11 and fittings .. .. 193,345 15 7 10,703 12 11 Land and fencing .. .. .. 11,101 11 6 25,900 18 10 Roads and bridges .. .. .. 25,900 .18 10 11,613 7 7 Village .. .. .. .. 47,142 16 11 675 15 6 Electric lines and distribution .. .. 723 0 7 1,559,890 4 4 1,444,258 19 4 Auxiliary plants — 9,202 5 0 Waihi Grand Junction steam-plant .. 9,139 9 4 63,656 17 2 Diesel station, Penrose .. .. 63,329 5 10 — 72,468 15 2 72,859 2 2 Transmission-lines, 50 kv. — 38,767 2 0 Horahora-Waikino .. .. .. 38,762 18 9 11,067 17 11 Waikino-Katikati .. .. .. 11,073 19 5 4,561 6 6 Waiorongomai-Waihou .. .. 4,561 6 6 138 19 2 Waihou-Hamilton .. .. .. 138 19 2 22,332 6 7 Horahora-Hamilton .. .. .. 22,332 6 7 7,803 2 6 Mystery Creek - Te Awamutu .. .. 7,803 2 6 12,158 18 5 Te Awamutu - Hangatiki .. .. 12,158 18 5 4,896 2 7 Horahora-Arapuni .. .. .. 5,164 15 4 18,943 3 5 Arapuni-Ngongotaha .. .. .. 19,124 1 4 29,449 16 10 Ngongotaha-Opotiki .. .. .. 29,578 5 8 46,215 9 2 Penrose-Takapuna .. .. .. 46,219 13 4 31,806 1 1 Bombay-Waikino .. .. .. 31,809 3 6 8,773 9 0 Hamilton-Huntly .. .. .. 11,225 1 7 380 7 5 Henderson - North Auckland Halfway-Paeroa .. .. .. 12,282 1 0 1,550 9 6 Linesmen's cottages .. .. .. 1,550 9 6 — 253,785 2 7 238,844 12 1 3,517,862 2 0 Carried forward .. .. .. 3,815,469 1 11 2,062,616 4 5 Carried forward .. .. .. 2,191,328 6 5|

B.—l [Pt. IV]

170

ELECTRIC SUPPLY ACCOUNT— continued. WAIKATO ELECTRIC-POWER SUPPLY.—HORAHORA-ARAPUNI SCHEME— continued. Balance-sheet at 31st March, 1930— continued.

1928-29. Liabilities. 1929-30. 1928—29. Assets. 1929—30. ■ r j ' j £ s. d. j £ s. d. £ s. d. : £ s. d. £ s. d. 1 £ s. d. 3,517,862 2 0 Brought forward .. .. 1 .. 3,815,469 1 11 2,062,616 4 5 Brought forward .. .. .. 2,191,328 6 5 Transmission-lines. 110 kv. — 148 15 9 Arapuni - Te Kuiti .. .. .. 148 15 9 35,234 1 1 0 Arapuni-Hamilton .. .. .. 35,262 0 3 100,195 1 4 Hamilton-Penrose .. .. .. 100,923 17 2 202,400 2 11 Arapuni-Penrose (Tower No. 1) .. 209,394 1 10 1,571 12 3 Arapuni-Penrose (Tower No. 2) .. 2,043 17 6 93 18 8 Arapuni-Waikaremoana .. .. 2,241 16 6 Henderson — North Auckland .. .. 1,032 2 6 Arapuni-Stratford .. .. .. 585 0 2 — — 351,631 11 8 339,644 1 11 — Substations, 50 kv. — 31,042 4 5 Waikino .. .. .. .. 30,983 4 9 10,522 16 5 Hamilton .. .. .. .. 15,221 4 5 6,966 7 9 Te Awamutu .. .. .. .. 9,362 11 8 10,195 18 8 Waihou .. .. .. .. 15,284 10 2 6,858 5 9 Hangatiki .. .. .. .. 7,027 1 0 2,369 13 6 Arapuni .. .. .. .. 2,369 13 6 4,164 10 5 Ngongotaha .. .. .. .. 4,172 14 3 1,393 13 11 Mamaku .. .. .. .. 1,547 0 8 3,905 18\T-,, , locoojn 8 185 19 6 j"Edgecumbe .. .. .. .. 12,626 4 9 13,535 7 7 Henderson .. .. .. .. 14,003 5 5 11,529 18 4 Takapuna .. .. .. .. 11,709 15 2 11 198 9 0 jKerepeehi .. .. .. .. 12,028 10 10 4,666 5 11 Huntly .. .. .. .. 7,105 14 6 8,395 12 3 i Waiotahi .. .. .. .. 9,111 14 11 7,495 2 4 ! Matamata .. .. .. .. 8,132 8 3 i 160,685 14 3 143,046 15 6 — , Main substations, 110 kv. — 37,537 8 6 \-p „ 103,962 1 8 jP enr °se .. .. .. •• 155,321 2 6 13,452 10 3 It, , 0 „ „ „ 27 009 4 4 Bombay .. .. .. .. 40,275 9 0 19 2 Hamilton No. 2 .. .. .. 13,692 3 2 ! 209,288 14 8 ; 195,794 3 11 , Distribution-lines, 11 kv. — | 33,581 10 5 Horahora-Frankton .. .. .. 34,240 7 5 704 11 11 Branch to Waihi Grand Junction .. 704 11 11 6,000 0 0 Waikino-W aihi .. .. .. 6,001 15 5 3,314 14 3 Bombay-Pukekohe .. .. .. 3,314 14 3 " 44.261 9 0 43,600 16 7 3,517,862 2 0 Carried forward .. .. .. 3,815,469 1 11 2,784,702 2 4 Carried forward .. .. .. 2,957,195 16 0

K—l [Pt. IV].

I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— G. F. C. Campbell. Controller and Auditor-General.

ELECTRIC SUPPLY ACCOUNT— continued. WAIKATO ELECTRIC-POWER SUPPLY.—HORAHORA-ARAPUNI SCHEME— continued. Balance-sheet at 31st March, 1930— continued.

171

_ . ... - . ... ... - .... .. _ 1928-29. | Liabilities. 1929-30. ! 1928-29. | Asset*. 1929-30. I I | Jl | I £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 3,517,862 2 0 Brought forward .. .. .. 3,815,469 111 2,784,702 2 4 Brought forward .. .. .. 2,957,195 16 0 Distribution substations, 11 kv. — 8,642 18 6 Waihi Grand Junction .. .. 8,642 18 6 2,269 12 6 Taps for consumers .. •• 2,269 12 6 10,912 11 0 10,012 11 0 Hamilton Area- — 3,997 14 6 Land at Ruakura .. •• •• 3,997 14 6 9,778 8 10 Stores buildings, fittings, and railway-siding 9,810 16 7 4,397 8 2 Staff residences .. .. -• 4,372 4 6 696 7 2 Office furniture and fittings .. .. 688 8 4 227 9 6 Office accommodation .. .. .. 235 3 1 19,104 7 0 19,097 8 2 7,318 3 10 Loose tools and equipment .. .. .. 7,441 3 3 6,484 11 7 Motor lorries, cars, and cycles .. .. .. 8,409 11 10 Engineering office and general expenses on 39,930 16 8 surveys and on construction .. .. .. 49,127 11 3 Salaries of officers on surveys and on 90,797 17 5 construction .. .. .. .. .. 103,351 18 9 308,921 10 6 Interest during construction .. .. .. 353,198 4 11 99,793 12 4 Cost of raising loans .. .. .. .. 132,054 12 4 Stocks of spares, &c., on hand .. .. .. 19,631 4 9 3,367,958 13 10 3,660,427 1 1 58,322 8 0 General stocks of material on hand .. .. 31,704 7 4 Debtors — j 39,417 1 11 For electricity and sales of materials .. .. 66,274 11 4 Sinking Fund, Horahora — 51,406 18 5 Investment and cash in hands of Treasury 53,671 7 9 756 19 10 Interest accrued .. .. .. 773 18 8 — —- 54,445 6 5 52,163 18 3 Net loss .. .. .. .. 2,617 15 9 |£3,517,862 2 0 j £3,815,469 1 11 £3,517,862 2 0 J £3,815,469 1 11

B.—l [Pt. IV].

MAIN HIGHWAYS ACCOUNT REVENUE FUND. Income and Expenditure Account for the Year ended 31st March, 1930, and Total to Date.

172

Total since |! j Total since BYT>uirr,TTrriii- Total lor Inception ol Main ; TNnriMTf ' Total lor Inception of Main Year 1929-30. Highways Act, 1922, UNl/UfflJi. . Year 1929-30. Highways Act, 1922. to 31/3/30. j | to 31/3/30. To Net expenditure on maintenance of main highways : — By Income from — Highway District — £ s. d. £ s. d. Interest from investments of— £ s. d. £ s. d. 1 £ s. d. No. 1 .. .. .. .. .. .. .. 73,726 4 5 217,606 2 7 Construction Fund .. .. .. .. 2,556 12 2 No. 2 .. .. .. .. .. .. .. 122,276 7 8 363,391 8 4 Revenue Fund .. .. .. .. 18,714 6 11 No. 3 .. .. .. .. .. .. .. 45,347 1 3 156,547 0 7 21,270 19 1 171,367 15 2 No. 4 .. .. .. .. .. .. .. 45,141 19 4 127,309 12 8 Interest from local authorities on plant purchased on their behalf .. 3,718 5 1 11,288 17 1 No. 5 .. .. .. .. .. .. .. 71,068 18 5 258,604 6 11 Interest on advances to local authorities .. .. .. .. 962 3 5 1,131 2 0 No. 6 .. .. .. .. .. .. .. 58,640 5 10 136,004 18 10 Miscellaneous receipts .. .. .. .. .. .. 202 0 1 240 6 5 No. 7 .. .. .. .. .. .. .. 57,879 4 2 215,919 17 2 Motor-registration licenses, fees, and fines (section 24, Moror-vehicles No. 8 .. .. .. .. .. .. .. 57,613 18 4 162,502 2 9 Act, 1924) .. .. .. .. .. .. .. 378,134 10 1 1,653,192 14 5 No. 9 .. .. .. .. .. .. .. 72,695 8 7 240,395 5 11 Motor-spirits tax (section 9, Motor-spirits Taxation Act, 1927) .. 873,369 8 3 1,734,244 12 0 No. 10 .. .. .. .. .. .. .. 49,335 4 8 169,400 3 10 Rent of and tolls from ferries .. .. .. .. .. .. 2,081 10 6 Tire-tax (sections 13 and 14, Main Highways Act, 1922) .. .. 155,722 9 4 1,396,170 9 4 Totals for North Island .. .. .. .. 653,724 12 8 2,047,680 19 7 Transfer from Consolidated Fund (section 14, Main Highways Act, 1922) 35,000 0 0 210,000 0 0 No. 11 .. .. .. .. .. .. .. 77,805 17 0 175,904 10 3 Balance, being excess of expenditure over income, carried to general No. 12 .. .. .. .. .. .. .. 121,045 2 5 304,635 5 6 balance-sheet .. .. .. .. .. .. 527,647 5 4 No. 13 .. .. .. .. .. .. .. 25,808 10 6 95,259 5 8 No. 14 .. .. .. .. .. .. .. 31,579 13 2 115,790 4 5 No. 15 .. .. .. .. .. .. .. 50,010 12 8 155,975 0 0 No. 16 .. .. .. .. .. .. .. 25,356 1 9 69,849 18 3 No. 17 .. .. .. .. .. .. .. 32,378 9 8 94,122 8 1 No. 18 .. .. .. .. .. .. .. 31,540 12 9 111,823 7 11 Totals for Dominion .. .. .. .. 1,049,249 12 7 3,171,040 19 8 Abolition of toll-gates (section 20, Finance Act, 1925) .. .. 1,807 0 0 13,958 14 7 Accident compensation .. .. .. .. .. .. 772 18 4 1,652 15 6 Administration and supervision expenses, including salaries and expenses of Public Works officers, printing, stationery, postages, and miscellaneous expenses .. .. .. .. .. .. 44,990 19 5 147,262 16 6 Charges and expenses of raising loans .. .. .. .. 795 10 7 43,321 10 1 Commission on collection of motor-registration fees by Postal Department 13,940 13 6 57,353 2 0 Commission on registration of change of ownership .. .. .. 6,829 14 6 16,534 17 6 Depreciation of furniture, fittings, &c. .. .. .. .. 64 11 1 243 4 9 Depreciation of plant not in service .. .. .. .. 16 0 0 34 0 0 Expenses of District Councillors attending District Council meetings and annual conference .. .. .. .. .. .. 134 3 2 531 12 10 Fees and travelling-expenses of members of the Main Highways Board, other than Government members .. .. .. .. 1,116 9 6 8,447 6 6 Carried forward .. .. .. .. .. 1,119,717 12 8 3,460,380 19 11 Carried forward.. .. .. .. .. .. 1,996,027 0 8 5,179,717 6 11

B.—l [Pt. IV]

173

MAIN HIGHWAYS ACCOUNT— continued. REVENUE FUND— continued.

Total since Total since t? YPu'NrTiTTTT'Ri? Total for Inception of Main tupamt? Total for Inception of MaiL hJLr&NDLLUKb. Year 1929-30. Highways Act, 1922, 1JNLUM.&. Year 1929-30. Highways Act, 1922 ; to 31/3/30. to 31/3/30, £ s. d. £ s. d. £ s. d. £ a. d. Brought forward .. .. .. .. .. 1,119,717 12 8 3,460,380 19 11 Brought forward .. .. .. .. .. 1,996,027 0 8 5,179,717 6 11 To Net expenditure on maintenance of main highways —continued. Hutt Road annual charges —Finance Act, 1927 (No. 2), section 33 .. 24,128 10 9 39,197 1 6 Interest on loans, recoupment to Consolidated Fund (section 4, Finance Act, 1919).. .. .. .. .. .. .. 59,012 1 3 171,417 16 9 Level crossings, alarm-signals at .. .. .. .. .. j 598 6 10 598 6 10 Management charges of consolidated stock on account of Construction I Fund .. .. .. .. .. .. .. 165 3 2 686 0 1 Miscellaneous expenses — Advertising, maps, rent of halls, traffic tallies, transport of samples, &c. 200 7 7 1,524 12 1 Compensation under section 3, Public Works Amendment Act, 1925.. 1 500 0 0 815 1 6 Reserve for redemption of main highways securities .. .. .. 40,508 0 0 100,456 0 0 Signposts, erection of .. .. .. .. .. .. 657 17 7 2,003 0 9 Traffic inspection .. .. .. .. .. .. [ 539 0 10 539 0 10 1,246,027 0 8 |3,777, 618 0 3 Transfers to Construction Fund .. .. .. .. .. 750,000 0 0 j 1,100, 000 0 0 1,996,027 0 8 4,877,618 0 3 Balance, being excess of income over expenditure, carried to general balance-sheet .. .. .. .. .. .. j j 302,099 6 8 1,996,027 0 8 5,179,717 6 11 1,996,027 0 8 5,179,717 6 11

B.—l

PT. TV

174

MAIN HIGHWAYS ACCOUNT— continued. CONSTRUCTION FUND. Income and Expenditure on Capital Account for the Year ended 31st March, 1930, and Total to Date.

Total since Total since EXPENDITURE. T °M2M([" r Main Highways Mata H^ways 19/6/24). i (9/6/24). To Net expenditure on construction and improvement of main highways, By Receipts under section 15, Finance Act, 1923, from Public Works Fund, £ s. d. £ s. d. including cost of administration by Public Works Department and General Purposes Account* .. .. .. .. .. 200,000 0 0 1,226,000 0 0 accident compensation :— Loans raised under Main Highwaj'S Act, 1922 — Highway District — £ s. d. £ s. d. Consolidated stock .. .. .. .. .. .. .. 542, 004 10 10 No. 1 .. .. .. .. .. .. .. 126,042 2 4 464,221 15 3 Debentures .. .. .. .. .. .. .. 139,800 0 0 323'250 0 0 No. 2 .. .. .. .. .. .. .. 131,898 14 10 520,842 8 10 Inscribed stock .. .. .. .. .. .. 359.825 0 0 556,375 0 0 No. 3 .. .. .. .. .. .. .. 29,604 0 4 146,421 10 9 Temporary transfers from other accounts .. .. .. .. 0r.50,000 0 0 .. No. 4 .. .. .. .. .. .. .. 38,601 9 7 262,282 15 7 Transfer from Revenue Fund .. .. .. .. .. 750,000 0 0 1,100,000 0 0 No. 5 .. .. .. .. .. .. .. 35,289 4 11 164,968 3 5 Charges and expenses of raising loans (adjustment) .. .. .. .. 3 3 2 No. 6 .. .. .. .. .. .. 76,878 11 9 258,102 2 6 Balance, being excess of expenditure over income, carried to general No. 7 .. .. .. .. .. .. 47,243 4 5 295,147 10 3 balance-sheet .. .. .. .. .. .. 39 231 3 9 No. 8 .. .. .. .. .. .. 59,091 14 1 149.727 6 11 No. 9 .. .. .. .. .. .. .. 94,739 1 5 414,483 7 5 No. 10 .. .. .. .. .. 46,538 19 4 136,871 6 11 Totals for North Island .. .. .. .. 685,927 3 0 2,813,068 7 10 No. 11 .. .. .. .. .. .. .. 20,172 5 8 64,766 14 5 No. 12 .. .. .. .. .. .- -. 22,427 10 7 105,775 4 3 No. 13 .. .. .. .. .. •• -• 51,688 15 2 130,644 7 6 No. 14 .. .. .. .. .. .. .. 92,285 14 4 188,990 14 6 No. 15 .. .. .. .. .. •• .. 44,930 5 11 64,716 17 1 No. 16 .. .. .. .. .. 15,744 18 7 76,258 16 3 No. 17 .. .. .. .. .. .. .. 109,206 5 9 266,734 8 10 No. 18 .. .. .. .. .. .. 29,033 11 10 75,908 7 1 Totals for Dominion .. .. -• •• 1,071,416 10 10 3,786,863 17 9 Balance, being excess of income over expenditure, carried to general balance-sheet .. .. .. .. .. .. 328,208 9 2 1,399,625 0 0 3,786,863 17 9 1,399,625 0 0 3,786,863 17 9 * Interest on these amounts is paid from Consolidated Fund.

B.—l [Pt. IV].

175

J. J. Gibson, Accountant, Public Works Department. F. W. Furkert, C.M.G., Chairman, Main Highways Board. I hereby certify that the Income and Expenditure Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. The following comment is appended: A reserve of £102,817 17s. Bd. for redemption of securities has been set up and paid over to the Loans Redemption Account, but the amount has not yet been applied to the redemption of securities.— G. F. C. Campbell, Controller and Auditor-General.

MAIN HIGHWAYS ACCOUNT— continued. General Balance-sheet as at 31st March, 1930.

TTATtTtTTTifs Revenue ■ Construction Revenue Construction Total LIAJ3LJjIlli<ib. jf un ,l. Fund . Total. ASSETS. Fund _ Fund _ Jotal. Accumulated Revenue Fund — £ s. d. £ s. d. £ s. d. Cash in Public Account— £ s. d. £ s. d. £ s. d. Balance at 31/3/29 .. .. .. .. 829,746 12 0 .. 829,746 12 0 At call .. .. .. .. .. .. 120,552 13 6 160,567 6 3 281,119 19 9 Less excess of expenditure over income for 1929-30 527,647 5 4 .. 527,647 5 4 Invested temporarily until required .. .. .. 15,900 0 0 .. 15,900 0 0 302,099 6 8 .. 302,099 6 8 136,452 13 6 160,567 6 3 297,019 19 9 Sundry debtors — Public Works Department .. .. .. .. 1,401 12 10 1,709 4 6 3,110 17 4 Sundry creditors-- Other Government Departments .. .. .. 2,870 1 1 1,224 16 7 4,094 17 8 Public Works Department .. .. .. 22,465 10 7 26,239 11 5 48,705 2 0 Non-departmental .. .. .. .. .. 1,511 1 11 19,889 16 2; 21,400 18 1 Other Government Departments .. .. .. 1,316 13 9 718 13 8 2,035 7 5 Motor-registration fees in hands of Postal Department .. 2,437 5 2 .. 2,437 5 2 Non-departmental .. .. .. .. 91,656 11 5 85,594 15 4 177,251 6 9 Interest due and accrued .. .. .. .. 6,025 11 3 .. 6,025 11 3 Interest accrued on loans .. .. .. .. 9,591 7 6 .. 9,591 7 6 Stocks of material, tools, &c. .. .. .. .. 12,739 15 4 31,161 14 5 43,901 9 9 Motor-registration fees paid in advance .. .. 69,726 0 0 .. 69,726 0 0 Stocks, deficits account .. .. .. .. 155 14 5 198 14 10 354 9 3 Writings-off in Suspense .. .. .. .. 155 14 5 198 14 10 354 9 3 Roadmen's cottages, huts, and road buildings generally .. 6,154 10 0 8,768 18 9 14,923 8 9 Temporary transfer from Revenue Fund .. .. .. 150,000 0 0 150,000 0 0 Furniture, fittings, &c. — £ s. d. Reserve for redemption of securities .. .. 102,817 17 8 .. 102,817 17 8 Expenditure to 31/3/30 .. .. 870 14 8 Less depreciation to 31/3/30 .. .. 247 2 2 623 12 6 1 .. 623 12 6 Plant and equipment — For Main Highways Board — Expenditure to 31/3/30 .. .. 83,657 14 6 Less depreciation charged to works .. 11,986 5 0 71,671 9 6 .. 71,671 9 6 Purchased for- local authoritiesExpenditure to 31/3/30 •• .. 139,815 15 6 Less repayments of principal .. 72,249 10 5 ; 67,566 5 1 .. 67,566 5 1 Amount in Loans Redemption Account .. .. .. 102,817 17 8 .. 102,817 17 8 Construction Fund — .. £ s. d. Balance at 31/3/29 .. .. .. 367,439 12 11 Less excess of income over expenditure, 1929-30 .. .. .. -. 328,208 9 2 .. 39,231 3 9 39,231 3 9 Temporary transfer to Construction Fund .. .. 150,000 0 0 .. 150,000 0 0 Advances to local authorities (Main Highways Amendment Act, 1926, section 2) .. ■ - -. .. 37,401 11 9 .. 37,401 11 9 599,829 2 0 262,751 15 3 ! 862,580 17 3 599,829 2 0 262,751 15 3 862,580 17 3

B.—l [PT. IV].

176

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 foe the Year ended 31st March, 1930. Debit. Credit. To Public Debt Repayment Account —Payments £ s. d. By Interest on Public Debt Redemption Fund— £ s. d. from Consolidated Fund —• Public Trust Office .. .. .. 417,910 811 | per cent, on public debt outstanding State Advances Office .. .. .. 154,310 810 at 31st March, 1929.. .. .. 974,179 17 5 Discharged Soldiers Settlement Account .. 434,115 1 4 J per cent, on public debt redeemed to 31st Excess of expenditure over revenue .. 147,909 8 6 March, 1929 .. .. .. 19,387 16 4 3£ per cent, on public debt redeemed to 31st March, 1929 .. .. .. 135,714 14 7 3£ per cent, on public debt cancelled during year .. .. .. .. 24,962 19 3 £1,154,245 7 7 £1,154,245 7 7 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. Public Debt Redemption Fund .. .. 22,075,644 10 6 | Investments— £ s. d. Treasury Adjustment Account .. .. 229,838 19 4 j Public Trust Office .. .. .. 7,966,688 11 2 State Advances Office .. .. .. 3,258,955 19 4 Discharged Soldiers Settlement Account .. 10,850,000 0 0 Interest accrued — Public Trust Office .. .. .. 855 13 5 State Advances Office .. .. .. 35,365 9 8 Discharged Soldiers Settlement Account .. 35,671 4 8 Interest due and unpaid— State Advances Office .. .. .. 9,790 1 3 Sundry debtors for interest .. .. 247 1 10 Excess of expenditure over income .. 147,909 8 6 £22,305,483 9 10 £22,305,483 9 10 G. C. Rodda, F.R.A.N.Z., Accountant to the Treasury. 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. —1 | PT. IV].

177

ADMINISTRATION OF WESTERN SAMOA. Profit and Loss Account for the Year ended 31st March, 1930. £ s. d. £ s. d. To Expenditure—Votes 1-19 .. .. 131,279 19 8 By Revenue —Votes 1-7 .. .. .. 131,416 11 5 Post Office Savings-bank Interest Suspense Contribution from New Zealand Government — Account .. .. .. .. 1,606 9 4 Consolidated Fund .. .. .. 20,000 0 0 Medical liquor stocks, Ist April, 1929 .. 1,021 1 8 Transfers to Assets Accounts Capital ExpendiPost Office Savings-bank General Reserve .. 576 19 8 ture— Engineering and Transport Department — Water-barge .. .. .. .. 781 0 0 Stores, &c., on hand Ist August, 1929 .. 5,170 17 3 Improvements, &c., Apia Park .. .. 3,500 0 0 Compensation—Papauta land transaction .. 205 0 0 Plant and machinery, Apia Park .. 72 1 7 Depreciation Reserve .. .. .. 1,101 12 4 Medical stores at 31st March, 1930.. .. 4,061 12 3 Unallocated stores .. .. .. 455 18 3 Medical liquor stocks at 31st March, 1930 .. 1,135 17 2 Bad and Doubtful Debts Reserve .. .. 706 12 0 Public Works Department— Balance transferred to General Reserve .. 32,930 12 8 Carpenters'shop .. .. .. 508 12 8 Stores Account .. .. .. 1,000 9 4 Wages Suspense Account .. .. 6 9 11 Engineering and Transport Department— Stores, &c., on hand 31st March, 1930 .. 4,390 611 Post and Telegraph stores .. .. 250 10 0 Harbour Department stores .. .. 596 0 0 Police and Prisons stores .. .. .. 51 8 6 Printing and stationery— Sales and transfers .. .. .. 379 4 9 Stocks on hand, 31st March, 1930 .. 429 1 5 Sundry debtors —Outstanding accounts at 31st March, 1930 .. .. .. 6,535 16 11 £175,115 2 10 £175,115 2 10 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. AsieU. £ s. d. Loan Capital —Amount raised under New Zealand Land .. .. .. .. .. 22,415 0 0 Finance Act, 1921-22, section 26 .. ..165,200 0 0 Buildings .. .. .. .. .. 95,800 0 0 Public Works Redemption Fund Reserve .. 15,494 010 Public works—Roads, bridges, &c. .. .. 139,000 0 0 German Reparation Trust Reserve .. .. 2,090 0 0 Plant and machinery.. .. .. .. 7,762 0 9 Chinese Transport Reserve .. .. .. 9,553 10 9 Furniture and fittings— £ s. d. Samoan currency-note issue .. .. 30,000 0 0 Offices .. .. .. 3,003 10 3 Suspense Account .. .. .. •• 1,375 15 4 Residences .. .. .. 5,958 7 0 Engineering and Transport De- Hospital .. .. .. 778 J 7 3 partment— " Vailima" .. .. .. 708 6 3 Purchase of Assets Suspense Ac- £ s. d. Casino .. .. . . 800 3 6 count .. .. .. 29,213 6 11 Stored .. .. .. 402 11 0 Sundry creditors .. .. 264 5 11 11,651 15 3 Depreciation Reserve .. 1,302 17 6 Harbour plant— General Reserve .. .. 193 19 10 S.s. " Lady Roberts".. .. 3,350 0 0 30,974 10 2 Water-barges .. .. 781 0 0 Interest Suspense Account .. .. .. 2,866 9 4 Launches and boats .. .. 2,200 0 0 Reserves — 6,331 0 0 Post Office Savings-bank General Stocks on hand— Reserve .. .. .. 1,537 15 4 Public Works Department stores 8,560 0 6 Furniture and Fittings Reserve 11,651 15 3 Medical stores .. .. 4,061 12 3 Plant Reserve .. .. 7,762 0 9 Harbour stores .. .. 596 0 0 Property Reserve .. ..118,215 0 0 Police and prisons .. .. 51. 8 6 S.s. " Lady Roberts" Overhaul Post and Telegraph . . .. 250 10 0 Reserve .. .. .. 13 14 7 Unallocated .. .. .. 260 1 9 Depreciation Reserve .. 1,101 12 4 Nauru phosphates .. .. 299 0 6 Bad arid Doubtful Debts Reserve 706 12 0 Cotton stock and plant .. 100 0 0 General Reserve .. .. 44,091 5 9 Medical liquor .. .. 1,135 17 2 — 185,079 16 0 Phrase and hand books .. 133 13 2 Printing and stationery .. 807 15 5 16,255 19 3 Farm ventures—■ Tuvao Prison Farm (buildings, plant, and live-stock) .. 1,775 0 0 Vailima Estate (live-stock, &e.) 209 9 8 Vaipouli Plantation (plant and driers) .. .. .. 584 7 5 2,568 17 1 Hydro, transport, and ice plant, &c. .. 32,566 3 0 Apia Park improvements .. .. 3,500 0 0 Departmental sundry debtors .. 7,066 9 1 Miscellaneous .. .. 37 11 9 ■ 7,104 0 10 Suspense—ll.M.S. " Dunedin " .. .. 2,874 10 7 Advances .. .. .. .. 30,016 1 8 Investment funds— Public Works loan redemption .. 15,494 0 10 Chinese transport .. .. 5,000 0 0 Fixed deposit (Bank of New Zealand) .. .. .. 2,000 0 0 Samoan currency-note security.. 32,000 0 0 54,494 0 10 Cash and bank balances— Bank of New Zealand, Apia and Auckland .. ' .. 2,299 11 7 London Bank .. .. 130 12 2 Cash in hand, Resident Commissioner, Savaii .. .. 203 13 0 Samoan Treasury Deposit Account, Wellington .. .. 7,660 16 5 10,294 13 2 £442,634 2 5 £442,634 2 5 E. B. Peck, A.R.A.N.Z., Treasurer. 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. E. C. Campbell, Controller and Auditor-General.

12— B. 1 [PT. IV].

B.—l [PT. IV],

178

MINES DEPARTMENT. MINING ADVANCES ACCOUNT. Income and Expenditure Account fob the Year ended 31st March, 1930. Expenditure. £ s. d. I Income. £ s. d. To Interest on loan capital .. .. .. 2,067 5 0 By Interest on advances .. .. .. 324 12 10 Interest on investments .. .. .. 717 3 8 Interest on investment in Public Debt Redemption Fund .. .. .. .. 43 8 9 Balance—Net loss, carried down .. .. 981 19 9 £2,067 5 0 £2,067 5 0 £ s. d. £ s. d. To Balance brought down .. .. .. 981 19 9 By Interest on loan capital overcharged in 1926-27 and 1927-28 .. .. .. .. 122 17 4 Balance to accumulated losses .. .. 859 2 5 £981 19 9 £981 19 9 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Capital—Loans under various Acts .. .. 44,990 0 0 Advances .. .. .. .. .. 22,353 410 £ s. d. Sundry debtors— £ s. d. Liability to Consolidated Fund .. 2,930 12 3 Departmental .. .. 212 6 Less provisionally written off .. 2,928 10 10 Sundry .. .. .. 3,302 1 6 2 1 5 3,304 14 0 Interest due to Consolidated Fund.. .. 3,378 15 7 Interest accrued but not due .. .. 354 8 0 Interest due and unpaid .. .. .. 75 1 8 Investments .. .. .. .. 14,000 0 0 Sundry creditors— Cash in Public Account .. .. .. 723 13 4 Departmental .. .. 17 12 3 Losses in previous years .. 18,858 2 8 Sundry .. .. .. 5 0 0 Adjustment of liability to Consoli22 12 3 dated Fund .. .. 271 8 4 Interest accrued but not due .. .. .. 695 14 1 Reserve for losses .. .. .. .. 5,500 0 0 19,129 11 0 Written off, Appropriation Act, 1929 .. .. .. 6,060 8 7 13,069 2 5 Loss, per Income and Expenditure Account .. .. .. 859 2 5 13,928 4 10 £54,664 5 0 £54,664 5 0 Note.—Loan capital amounting to £16,893 9s. has been redeemed from the Consolidated Fund, being amount of capital losses, £16,849 4s. Bd. written off under the 1920, 1924, 1927, and 1929 Appropriation Acts, £42 2s. lid. redeemed from the Investment in the Public Debt Redemption Fund, leaving a balance of £2 Is. sd. due to the Consolidated Fund. The amount of interest due to the Consolidated Fund has been reduced by the sum of £5,897 16s. 9d., representing losses of interest due to this account. A. 11. Kimbell, Under-Secretary for Mines. A. W. Gyles, A.1.A.N.Z., A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—G. F. C, Campbell, Controller and Auditor-General.

B.—J [PT. IVJ.

179

MINES DEPARTMENT. Income and Expendituee Account foe the Yeae ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. d. To Advertising, &c. .. .. .. 80 411 By Interest .. .. .. .. .. 480 6 3 Assistance to mining— £ s. d. Water-race Reserve timber royalties .. .. 53 18 4 Prospecting .. .. 3,065 13 2 Territorial revenue under the Mining Act, 1926.. 925 3 4 Roads .. .. .. 850 1 2 Registration and other fees .. .. .. 860 0 0 Bounty on pig iron, Onakaka .. 6,079 12 2 Rent of buildings .. .. .. .. 69 10 0 Advance for repairing earth- Goldfields revenue .. .. .. 23,261 0 1 quake damage, North Cape Balance carried down .. .. .. 25,382 18 5 mine .. .. .. 1,465 0 0 Grant, public library, Seddonville .. .. .. 50 0 0 11,510 6 6 Cost of Linton and West.port Stockton inquiries 171 16 1 Depreciation .. . . .. .. 548 5 7 Drills-maintenance .. .. .. 534 12 11 Examinations .. .. .. .. 98 12 10 Freights .. .. .. .. .. 10 11 1 Fuel, light, water, &c. .. .. .. 29 3 1 and costs of collecting goldfields revenue .. .. .. .. 201 2 0 Office requisites .. .. .. .. 41 13 1 Outfit allowance .. .. .. .. 26 0 0 Postages and telegrams .. .. .. 240 11 1 Printing and stationery .. .. .. 184 6 11 Rents .. .. .. .. . . 417 8 6 Salaries .. .. .. .. .. 7,898 18 5 Schools of Mines and libraries .. .. 3,422 1 10 Telephones .. .. .. .. 196 7 5 Travelling allowances and expenses .. .. 1,909 18 7 Sundry expenses .. .. .. .. 15 17 2 Survey of Reefton coalfields .. .. 226 16 1 Loss on sale of office furniture .. .. 12 3 Goldfields revenue .. .. .. 23,261 0 1 £51,032 16 5 £51,032 16 5 £ s. d. £ s. d. To Balance brought down .. .. .. 25,382 18 5 By Excess of expenditure over income .. .. 26,438 17 8 Interest on capital .. .. .. 1,055 19 3 £26,438 17 8 £26,438 17 8 COAL-MINES ACT, 1925. Revenue Account foe the Yeae ended 31st Maecii, 1930. Dr. £ s. d. Gr. £ s. d. To National Endowment Account .. .. 833 611 By Rents, royalties, and fees from leases and licenses Primary Education Account .. .. 2,062 7 3 under the Coal-mines Act, 1925 .. .. 36,820 710 Secondary Education Account .. .. 661 0 6 Greymouth Harbour Account .. .. 4,528 4 3 Westport Harbour Account .. .. 19,872 17 0 Consolidated Fund—Territorial Revenue carried down .. .. .. .. .. 8,862 11 11 £36,820 7 10 £36,820 7 10 Net Revenue Account. £ s. d. £ s. d. To Salaries .. .. .. .. .. 550 0 0 By Territorial revenue brought down .. .. 8,862 11 II Printing and stationery .. .. .. 100 0 0 Commission for collecting .. .. . , 835 17 8 Postages and telegrams .. .. .. 35 0 0 Depreciation .. .. .. .. 14 8 Balance carried down .. .. .. 9,012 411 £9,698 9 7 £9,698 9 7 £ s. d. £ s. d. To Interest on capital .. .. .. 12 2 By Balance brought down .. ... .. 9,012 411 Excess of income over expenditure .. .. 9,011 2 9 £9,012 4 11 £9,012 4 11 Note. —The Revenue Account includes rents for period Ist July, 1929, to 30th June, 1930, and royalties for period Ist January, 1929, to 31st December, 1929. 12*

B.—l [PT. IY].

180

MINES DEPARTMENT —continued. Balance-sheet as at 31st March, 1930. Liabilities. Assets. £ s. d. Capital Account— £ s. d. £ s. d. Land .. .. .. .. .. 4,349 0 0 Consolidated Fund .. 10,482 9 3 Buildings .. .. .. .. .. 311 17 6 Public Works Fund .. .. 806,648 5 11 Stores .. .. .. .. .. 14 1 4 817,130 15 2 Motor-cars .. .. .. .. .. 785 0 5 Treasury Adjustment Account .. .. 15,091 19 3 Furniture and fittings .. .. .. 1,047 15 10 Creditors Mechanical office appliances .. .. .. 342 6 8 Departmental .. .. 74 12 2 Stationery .. .. . . .. .. 10 0 0 Sundry .. • • • • 7,139 12 10 Stamps .. .. .. .. . • 16 7 3 7,214 5 0 Saleable publications.. .. .. .. 212 15 11 Reserves —• £ s - d. Depreciation .. .. 3,826 19 1 Mortgages .. .. .. 6,100 0 0 Bad and doubtful debts .. 1,965 0 0 Interest accrued due .. 53 12 6 5,791 19 1 — 6,153 12 6 Amounts held on deposit .. .. 8,336 11 8 Advance to coal-mining party.. .. 1,465 0 0 Writings-off, Suspense Account .. .. 1,067 111 Debtors— Departmental .. .. 475 11 4 Sundry .. .. .. 9,952 15 3 10,428 6 7 National Development Account—Development of mining .. .. .. .. .. 793,900 511 Drills and equipment .. .. .. 8,020 17 4 Library and maps .. .. .. .. 184 7 0 Exhibits .. .. .. .. .. 273 2 5 Mineral collections .. .. .. .. 66 11 0 Instruments .. .. .. .. 219 15 11 Assets in Suspense .. .. .. .. 1,067 111 Deposit Accounts — £ s. d. Coal-mines Amendment Act, 1922 10 0 0 Mining Act, 1926, section 47 .. 118 19 1 Receiver-General .. .. 315 12 1 Local bodies .. 6,002 6 1 Receivers of Gold Revenue .. 731 0 1 Post Office .. .. .. 9 10 0 Fixed deposits .. 1,149 4 4 8,336 11 8 Excess of expenditure over income— Mines Department .. .. 26,438 17 8 Less excess of income over expenditure—Coal Revenue Accounts .. .. .. 9,011 2 9 17,427 14 11 £854,632 12 1 £854,632 12 1 Notes. —Subsidies totalling £5,919 17s. 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, 1929. The item National Development Account, £793,900 ss. lid., represents expenditure out of the Public Works Fund from 1870 to 1922, and which is not included in the other items of the Balance-sheet. A. H. Kimbell, Under-Secretary. A. W. Gyles, A.R.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 AuditorGeneral.

B.—l [Pt. IYL

181

EDUCATION DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. Income. To Balances from separate accounts — £ s. d. By Income from— £ s. cl. Primary education .. .. .. 2,569,308 10 4 Primary education reserves .. .. 116,982 6 1 Secondary education .. .. 422,885 13 4 National endowment .. .. 94,505 16 1 Higher education .. .. .. 135,163 13 5 Balance carried down .. .. 3,782,562 8 1 Technical education .. .. .. 252,471 5 10 Training of teachers .. .. .. 179,757 0 0 Native education .. .. .. 97,636 13 9 Physical training .. .. .. 9,126 11 0 Examinations .. .. .. 4,089 10 6 Miscellaneous .. .. .. 155,175 18 4 Special Schools and Child Welfare Branch 168,435 13 9 £3,994,050 10 3 £3,994,050 10 3 £ s. d. £ s. d. To Balancc brought down .. .. .. 3,782,562 8 I By National endowment for .1928-29 .. 74,931 11 0 Balance .. .. .. .. 3,707,630 17 1 £3,782,562 8 1 £3,782,562 8 1 Note. —Charges for interest on capital and assessed rents are included for which the Department possesses no parliamentary appropriation. Head Office Administration. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 34,104 16 7 By Payment by Teachers' Superannuation Fund Travelling-expenses .. .. .. 781 12 0 for clerical work .. .. .. 900 0 0 Telephones .. .. .. .. 334 19 2 Sale of publications .. .. .. 249 14 8 Office requisites, advertising, &c. .. .. 173 2 2 Balance transferred to other accounts .. 39,507 3 7 Printing and stationery .. .. .. 1,691 16 6 Postage, telegrams, &c. .. .. .. 1,260 11 10 Rent of offices (Government buildings) .. 1,701 0 0 Depreciation on furniture, &c. .. .. 392 0 0 Interest on capital .. .. .. 217 0 0 £40,656 18 3 £40,656 18 3

B.—l TPT. IV

182

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Primary Education. Expenditure. £ s. (1. j Income. £ s. d. To Head Office salaries and administration charges.. .. 18,005 9 6 By School buildings—Rent of Public schools— £ s. d. school buildings .. .. 393 18 4 Teachers'salaries .. .. 1,765,595 10 3 Inspection—Fees for special Teachers'house allowances.. .. 44,618 8 0 examinations .. .. 90 11 9 Teachers'removal expenses .. 599 14 3 School Journal sales .. 1,026 9 9 1,810,8X3 12 6 Education Gazette — £ s. d. Organizing teachers — Advertising .. 372 311 Salaries.. .. .. .. 3,075 9 4 Sales.. .. 59 15 1 Travelling-expenses .. .. 1,893 11 2 431. 19 0 4,969 0 6 Miscellaneous—Recoveries for Manual instruction— education of foreign children 140 15 0 Salaries .. .. .. .. 51,558 14 1 Recovery from Fire Insurance Capitation for material and incidentals 27,804 910 Fund .. .. .. 5,786 7 7 Handwork material .. .. 12,827 7 7 Balance carried to General In92,190 11 6 come and Expenditure Grading and registration of teachers — Account .. .. 2,569,308 10 4 Head Office salaries and administration 967 6 4 Portion of Inspectors'salaries .. 2,832 11 3 Expenses of appeals .. .. 476 10 5 4,276 8 0 School and class libraries .. .. .. 2,018 7 II Flags for schools .. .. .. 48 6 0 Less contributed by Committees .. 110 9 37 5 3 Maintenance of school-buildings, &c.— Grants to Boards for maintenance .. 120,290 15 8 Subsidies on voluntary contributions for upkeep of schools .. .. 23,77.1 7 2 . School Committee allowances .. 104,019 5 8 Rents for buildings for school purposes 3,667 18 5 251,749 6 11 Inspection of schools— Inspectors'salaries .. .. 33,970 16 6 Less charged to grading of teachers, £2,832 lis. 3d., and to Head Office administration, £1,140 .. 3,972 11 3 29,998 5 3 Travelling-expenses .. .. 9,956 10 3 Transfer and removal expenses .. 394 10 9 Office requisites (including depreciation on furniture, &c.) .. .. 199 0 2 Postage, telephones, &c. .. . . 41 9 5 40,589 15 10 Conveyance and board of pupils and instructors (including depreciation on departmental buses) .. .. .. 81,011 14 8 Education Boards—Grant for general administration .. .. .. .. 38,516 18 2 Correspondence School— Head Office administration.. .. 50 0 0 Salaries .. .. .. .. 4,862 11 10 Books and stationery, £663 16s. sd. ; less recoveries from parents, £625 19s. 37 17 5 Postage, &c. .. .. .. 367 0 6 Rent of offices .. .. .. 138 15 9 Cleaning, lighting, heating, &c. .. 219 9 8 Telephone .. .. . . 18 0 0 Depreciation on furniture, &c. .. 31 0 0 Interest on capital .. .. 29 0 0 5,753 15 2 School Journal— Head Office administration.. .. 50 0 0 Salaries .. .. . . . . 725 17 0 Printing .. .. .. 5,11093 Putting up for despatch . . . . 500 11 6 Postage .. .. .. . . 1,253 2 6 Royalties and sundries .. .. 125 4 2 Rent of office (including light) . . 80 0 0 7,845 4 5 Education Gazette— Head Office administration.. .. 20 0 0 Salaries .. .. . . .. 300 0 0 Printing and despatching .. .. 1,140 12 8 Postage .. .. . . .. 208 5 4 Sundries .. .. .. 2 5 9 Rent of office, cleaning, &c. . . 30 0 0 1,701 3 9 Free kindergartens —Grants in aid .. .. .. 5,064 0 0 Postage (pupils' record-cards) .. . . .. 172 6 6 Printing and stationery .. .. .. .. 1,999 10 8 Conferences—South Island School Committees .. .. 27 7 9 Rebuilding schools destroyed by fire .. .. .. 5,126 18 9 Health camps for children .. .. . . .. 166 17 0 Grant towards cost of meals supplied to sub-normal children .. .. .. .. .. .. 20 0 0 Depreciation on furniture —Special classes .. .. 3 0 0 Miscellaneous .. .. .. .. . . 49 17 0 Interest on capital .. .. .. .. .. 205,070 0 0 £2,577,178 11 9 £2,577,178 11 9

183

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EDUCATION DEPARTMENT —continued. Income and Expenditure Account —continued. Secondary Education. Expenditure. £ s. d. Income. £ s. d. To Head Office administration charges .. .. .. 2,399 6 8 By High schools —Rent of buildings High schools— £ s. d. and sites .. .. .. 25 8 7 Salaries of teachers .. .. .. 266,795 3 3 High Schools — £ s. d. Grants to Boards for administration .. 42,188 15 6 Pupils'fees .. 5,673 610 Grants to Marlborough High School (under Net income and Marlborough High School Act) .. 400 0 0 end owments Assistance towards maintenance of build- applied to ings .. .. .. .. 3,175 10 8 payment of Subsidies on voluntary contributions for teachers' salgeneral purposes .. .. .. 3,574 18 10 aries .. 26,251 18 6 316,134 8 3 31,925 5 4 Grading and registration of teachers — Recoveries from Eire Insurance Head Office administration and salaries .. 150 0 0 Fund .. .. .. 3 0 0 Portion of Inspectors' salaries . . .. 225 11 0 j Balance transferred to General Expenses of appeals . . .. .. 40 14 7 Income and Expenditure Ac416 5 7 count .. .. .. 422,885 13 4 District high schools (secondary department)— Salaries of teachers .. .. .. .. 65,292 1 7 Inspection— Salaries of Inspectors .. .. .. 2,695 0 0 Less part charged to grading of teachers 225 11 0 2,469 9 0 Travelling-expenses .. . . .. 890 16 11 3,360 5 11 Conveyance of pupils .. .. .. .. 9,204 19 6 Manual instruction .. .. .. .. 5,390 18 0 Scholarships— National .. .. .. .. 11,018 7 11 War bursaries .. .. .. 472 17 6 11,491 5 5 Rebuilding after fire .. .. .. .. 491 0 0 Printing and stationery .. .. .. .. 152 18 6 Conferences, expenses of .. .. .. .. 25 0 0 Junior high schools incidentals .. .. .. 1,077 15 0 Interest on capital .. .. .. .. .. 39,345 16 0 Miscellaneous .. .. .. .. . ■ 57 6 10 £454,839 7 3 £454,839 7 3 Higher Education. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. .. 600 0 0 By Balance carried to general Grants Income and Expenditure University of New Zealand and to four University Colleges for Account .. .. 135,163 13 5 general purposes, &c. .. .. .. .. ■■ 51,306 10 0 Auckland and Canterbury for general purposes, &c. .. .. 2,000 0 0 Salaries of Professors of Education .. .. .. 3,400 0 0 Otago University for Midwifery .. ■ . •• 112100 Workers' Education Association lectures .. .. .. 3,000 0 0 Subsidies on voluntary contributions for Workers' Educational Association and other purposes .. .. .. 1,174168 Scholarships .. .. .. ■ • • • • • 26,369 311 Grants for organization purposes—Workers' Educational Association 500 0 0 Maintenance, Massey Agricultural College .. .. .. 15,000 0 0 Special assistance to deserving students .. .. .. 1910 8 Miscellaneous .. .. • • • • • ■ • ■ 46 12 2 Interest on capital .. .. •• •• •• 31,463 0 0 £135,163 13 5 £135,163 13 5

B. —I [PT. IV].

184

EDUCATION DEPARTMENT —continued. Income and Expenditure Account —continued. Technical Education. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. .. 2,219 2 9 By Balance carried to General Technical schools and classes— £ s. d. Income and Expenditure Salaries of instructors .. .. .. 160,099 16 2 Account .. .. 252,471 5 10 Grants to Boards for general purposes .. 38,560 14 10 Repairs to buildings .. .. .. 6,091164 Rent of buildings for classes .. . . 1,327 5 4 Subsidies on voluntary contributions for general purposes .. .. .. .. 2,609 15 9 208,689 8 5 Grading and registration of instructors — Head Office salaries and administration .. 180 0 0 Portion of Inspectors' salaries .. .. 220 1 4 Expenses of appeals .. .. .. 2 13 6 402 14 10 Inspection—■ Salaries of Superintendent and Inspectors .. 2,656 8 7 Less portion charged to grading, £220 Is. 4d., and to Head Office administration, £410 . . 630 1 4 2,026 7 3 Travelling-expenses .. .. .. 567 10 4 2,593 17 7 Conference, cost of .. .. .. .. .. 25 0 0 Conveyance, &c., of pupils .. .. .. .. 6,142 19 4 Printing and stationery .. .. .. .. .. 76211 Interest on capital .. .. .. . . .. 32,322 0 0 £252,471 5 10 £252,471 5 10 Training of Teachers. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. .. 750 0 0 By Fees of non-Government Training colleges— pupils .. .. 37 10 0 Salaries of staff (in excess of usual staffs, public £ s. d. Balance carried to General schools, and of practising schools) .. .. 38,207 15 9 Income and ExpendiSpecial instruction .. .. .. 2,817 0 0 ture Account .. 179,757 0 0 University College fees for students attending University classes .. .. .. 7,735 17 3 Science material .. .. .. .. 445 8 4 49,206 I 4 Allowances to students .. .. ..119,786 5 11 Transport expenses .. .. .. ~ 1,987 8 4 121,773 14 3 Classes at sub-centres .. .. .. .. .. 386 5 6 Conferences, expenses of .. .. . . . . .. 716 8 Printing and stationery .. . . .. .. .. 99 12 3 Interest on capital .. .. .. .. .. .. 7,571 0 0 £179,794 10 0 £179,794 10 0 Native Education. Expenditure. £ s. d. | Income. £ s. d. To Hoad Office salaries and administration charges .. .. 1,298 7 3 By Rent of school buildings Native Schools— £ s. d. and sites, &c. .. 50 8 0 Salaries .. .. .. .. 64,850 7 2 Tauranga Endowment ReManual instruction .. .. .. 418 4 8 ] serve revenue .. 231 10 3 Books, school requisites, &c. .. .. 2,279 18 5 Recovery from Eire InRepairs to buildings .. .. .. 5,723 8 8 surance Fund .. 166 2 6 Advertising .. .. .. .. 7456 ! Balance carried to General Removal expenses of teachers .. .. 787 8 7 Income and Expenditure Depreciation on buildings .. .. . . 4,056 0 0 Account .. .. 97,636 13 9 78,189 13 0 Conveyance and board of pupils .. .. .. 2,783 10 1 Inspection— Salaries of Inspectors .. .. .. 2,003 6 8 Travelling-expenses .. .. .. 518 5 1 2,521 11 9 Higher education—Scholarship allowances and expenses .. 5,963 15 8 Rebuilding of schools destroyed by fire .. .. .. 671 16 9 Miscellaneous .. .. .. .. .. .. 62 0 0 Interest on capital .. .. . . .. .. .. 6,594 0 0 £98,084 14 6 £98,084 14 6

B. —l [PT. IV],

185

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Physical Education. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. .. 130 0 0 By Balance carried to General In- £ s. d. come and Expenditure Account 9,126 IX 0 Salaries of instructors .. .. 5,405 7 0 Travelling-expenses .. .. .. 3,083 5 8 — 8,488 12 8 Transfer and removal expenses .. .. .. .. 33 15 11 Books and material .. .. .. .. .. 120 10 0 Classes for teachers .. .. .. .. .. 318 4 1 Postage .. .. .. .. .. .. 17 5 7 Miscellaneous .. .. .. .. .. .. 18 2 9 £9,126 11 0 £9,126 11 0 Examinations. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. .. 2,547 15 2 By Fees for examinations and certiExaminers'and supervisors'fees .. .. .. 4,426 16 4 ficates .. .. .. 5,830 12 9 Printing and stationery .. .. .. .. 1,333 19 0 Hire of tables .. .. 5 0 0 Postages .. .. .. .. .. .. 265 12 6 Balance carried to General Income Forwarding charges, rent of buildings, &c. .. .. 814 4 8 and Expenditure Account .. 4,089 10 6 Rent of store .. .. .. .. .. .. 92 0 0 Technological Examinations .. .. .. .. 444 15 7 £9,925 3 3 £9,925 3 3 Miscellaneous. Expenditure. £ s. d. Income. £ s. d. To Accidents to school-children .. .. .. .. 693 11 10 By Registration fees, &c... .. 4 0 0 Council of Education —Expenses of delegates .. .. 183 5 7 Balance carried to General InOfficers and teachers visiting other countries .. .. 114 6 4 come and Expenditure Account 155,175 18 4 Compassionate allowances .. .. .. .. 900 0 0 Education Committee —Parliamentary expenses, &c. .. 1,475 9 4 Exchange teachers —Allowances and bursaries .. .. 610 8 History of Education in New Zealand, cost of publishing .. 736 16 4 Public libraries —Subsidies .. .. .. .. 2,997 14 0 Travelling-expenses of Alan Wilkie Shakespearian Co. while touring New Zealand .. .. .. .. 775 2 10 Teachers Superannuation Fund —Government £ s. d. subsidies under — Superannuation Act, 1927 .. .. 118,000 0 0 Finance Act, 1925 .. .. .. 3,780 10 5 Additional appropriation .. .. 25,000 0 0 146,780 10 5 Payment of superannuation contributions for teachers on active service, 1914-19 .. .. .. .. 57 14 0 Cost of raising loans .. .. .. .. . • 458 17 0 £155,179 18 4 £155,179 18 4 Special Schools Summary Account. Expenditure. £ s. d. Income. £ s. d. To Education of the blind .. .. .. 3,207 0 1 By Stores —Summary Account .. .. 189 14 7 Education of the deaf .. .. .. 8,378 12 1 Balance carried to General Income and ExEducation of the feeble-minded .. .. 18,097 17 2 penditure Account .. .. .. 168,435 13 9 Child welfare .. .. .. .. 138,941 19 0 £168,625 8 4 £168,625 8 4 Special Schools —General Administration. Expenditure. £ s. d. Income. £ s. d. To Head Office administration .. .. 10,139 15 11 By Distribution to the various child welfare accounts .. .. .. .. 10,139 15 11 £10,139 15 11 £10,139 15 11

B.—l TPT. IVI

186

EDUCATION DEPARTMENT- continued. Income and Expenditure Account —continued. Education of the Blind. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 50 0 0 By Maintenance fees .. .. .. .. 626 0 6 Maintenance of childreninpublicinstitutions,&e. 1,390 4 10 Balance carried to Special Schools Summary Travelling-expenses of children .. .. 23 12 3 Account .. .. .. .. 3,207 0 1 Provision for bad debts .. .. .. 50 0 0 Grants for maintenance of Government pupils— Jubilee Institute .. .. .. 609 3 6 Interest on capital .. .. .. 1,710 0 0 £3,833 0 7 £3,833 0 7 Education of the Deaf. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 400 0 0 By Maintenance fees .. .. .. .. 2,564 14 3 School for the Deaf— £ s. d. Meals provided .. .. .. .. 018 0 Salaries of staff .. .. 6,717 13 8 Deduction for board, &c. .. .. .. 405 0 0 Maintenance of children .. 2,321 17 9 Balance carried to Special Schools Summary Maintenance of buildings .. 279 5 4 Account .. .. .. .. 8,378 12 1 9,318 16 9 Advertising .. .. .. .. 25 14 1 Travelling-expenses .. .. .. 316 13 6 Depreciation on buildings, &c. .. .. 486 0 0 Interest on capital .. .. .. 802 0 0 j £11,349 4 4 , £11,349 4 4 School for the Deaf. —Income from Bequests in hands of Public Trustee. (To be expended on recreation, &c., for inmates not usually provided by the Department from, parliamentary vote.) Expenditure. £ s. d. Income. £ s. d. To Expenditure on recreations, &e. .. .. 83 16 4 By Balance of income in Post Office Savings-bank .. 309 10 11 Balance in hand, 31st March, 1930 .. .. 347 16 5 Income from bequests .. .. .. 108 16 0 Interest on deposits in Post Office Savings-bank 13 5 10 £431 12 9 £431 12 9 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 46 18 8 Richmond School for Girls .. .. 4,316 10 3 Maintenance fees .. .. .. 1,341 11 10 Otekaike School for Boys .. .. 14,592 511 Balance carried to Special Schools Branch Head Office administration (non-institutional) 100 0 0 Summary of Income and Expenditure .. 18,097 17 2 Travelling-expenses .. ~ .. 383 12 5 Postage .. .. .. .. .. 93 19 1 £19,486 7 8 £19,486 7 8 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 and Salaries of staff .. .. .. .. 2,053 6 0 quarters provided .. .. .. 260 0 0 Maintenance of inmates and staff .. .. 1,376 5 2 Sales of produce .. .. .. .. 39 6 8 Repairs to buildings .. .. .. 278 5 9 Balance carried to Education and Training of Depreciation on buildings, &c. .. .. 296 0 0 Feeble-minded Income and Expenditure Interest on capital .. .. .. 472 0 0 Account .. .. .. .. 4,316 10 3 £4,615 16 11 £4,615 16 11 Special School for Boys, Otelcailce. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 320 0 0 By Sale of baskets .. .. .. .. 241 4 2 Salaries of staff .. .. .. .. 6,615 0 2 Boots repairs for staff, &c. .. .. 42 11 5 Maintenance of inmates and staff .. .. 4,907 19 4 Car-hire .. .. .. .. 4 9 0 Repairs to buildings .. .. .. 785 0 2 Boys' wages—Sawmill .. .. .. 66 10 0 Advertising .. .. .. .. 30 19 7 Electric light .. .. .. .. 14 1 4 Depreciation on buildings, &c. .. .. 1,506 0 0 Meals and board provided .. .. .. 118 0 Interest on capital .. .. .. 2,121 0 0 Rent of buildings .. .. .. 5 5 1 Balance from Farm Account .. .. 126 2 1 Deductions from salaries of staff for board and Balance from Sawmill Account .. .. 22 10 7 quarters provided .. .. .. 1,000 0 0 Recovery from Fire Insurance Fund .. 401 7 0 Office expenses for farm and sawmill .. 65 0 0 Balance carried forward to Education and Training of Feeble-minded Income and Expenditure Account .. .. .. 14,592 511 £16,434 11 11 £16,434 11 11

187

B. 1 [PT. IV].

EDUCATION DEPARTMENT -continued. Income and Expenditure Account—continued. Special School for Boys, Otekaike (Farm Account). Expenditure. Income. To Stock on hand, Ist April, 1929 — £ s. d. £ s. d. By Sales of produce (including issued to Otekaike £ s. d. Live-stock .. .. 813 15 6 Institution) .. .. .. .. 2,058 0 3 Farm-produce .. .. 1,028 19 0 Sawmill — 1,842 14 6 Horse-hire .. .. .. .. 9 0 0 Purchase of live-stock .. 313 510 Hire of traction-engine .. .. .. 45 0 0 Purchase of farm-produce .. 3 5 8 Rent of buildings .. .. .. .. 60 0 0 316 11 6 Stocks on hand, 31st March, 1930 — £ s. d. Repairs to plant, buildings, &c. .. .. 97 11 6 Live-stock .. .. 794 7 6 Salaries and wages of staff employed on farm .. 811 12 10 Farm-produce .. .. 918 11 10 Purchase of seeds, manures, &c. .. .. 117 18 3 — 1,712 19 4 Sundries .. .. .. .. .. 250 13 1 Depreciation on buildings, &c. .. .. 163 0 0 Balance (gross profit) carried down .. .. 284 17 11 £3,884 19 7 £3,884 19 7 To Head Office salaries and administration charges 30 0 0 By Balance brought down .. .. .. 284 17 11 Otekaike—Office salaries, &c. .. .. 50 0 0 Balance carried to Otekaike General Account.. 126 2 1 Interest on capital .. .. .. 331 0 0 £411 0 0 £411 0 0 Special School jor Boys, Otekaike (Sawmill Account). Expenditure. £ s. d. Income. To Stock of timber on hand, Ist April, 1929 .. 199 0 0 By Sales (including issues to Otekaike and other £ s. d. Wages (including value of boys' labour) .. 361 10 0 institutions) .. .. .. .. 507 3 6 Hire of traction-engine from farm .. .. 45 0 0 Stock of sawn timber on hand, 31st March, 1930.. 229 4 5 Royalty .. .. .. .. 44 0 0 Repairs, &c., to plant .. .. .. 36 8 6 Hauling .. .. .. .. .. 900 Depreciation on plant .. .. .. 21 0 0 Balance.(gross profit) carried down .. .. 20 9 5 £736 7 11 £736 7 11 £ s. d. £ s. d. To Head Office salaries and administration charges.. 5 0 0 By Balance brought down . . .. .. 20 9 5 Otekaike—Office salaries, &c. .. .. .. 15 0 0 Balance to Otekaike General Account .. .. 22 10 7 Interest on capital .. .. .. .. 23 0 0 £43 0 0 £43 0 0 Child Welfare (Summary). Expenditure. £ s. d. Income. £ s. d. To Reserve for bad debts .. .. .. 10,000 0 01 By Maintenance fees .. .. .. 36,778 18 5 Boys' Training Farm, Weraroa .. .. 10,090 0 4 Balance transferred to Special Schools SumReceiving Home— mary of Income and Expenditure Account 138,941 19 0 Auckland .. .. .. .. 1,770 15 10 Hamilton .. .. .. .. 924 0 10 Wanganui .. .. .. .. 705 17 5 Napier .. . . .. .. 738 2 10 Wellington .. .. .. .. 2,180 15 4 Girls' Hostel, Wellington .. . . .. 1,159 1 1 Receiving Home, Christchurch .. .. 1,716 5 8 Girls' Home, Burwood .. .. .. 4,925 10 5 Girls' Home, Timaru .. .. .. 1,283 0 11 Receiving Home, Dunedin .. .. 1,147 10 3 Probation Home — Auckland .. .. . • .. 2,005 0 2 Wellington .. .. .. .. 1,253 8 3 Christchurch .. .. .. .. 1,534 2 1 Dunedin .. .. .. .. 1,28817 1 Non-institutional .. .. .. 132,998 8 11 £175,720 17 5 | £175,720 17 5

B.—l [PT. IV].

188

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Boys' Training-farm, Weraroa. Expenditure. £ s. d. Income. £ s. <J. To Head Office salaries and administration charges 140 0 0 By Deductions from salaries of staff for board and Salaries and wages of staff .. .. 3,629 7 0 quarters provided .. .. .. 465 0 0 Maintenance of inmates and staff .. .. 3,734 11 1 Cash —Board of staff .. .. .. 518 5 Maintenance of buildings, &e. .. .. - 546 14 3 Farm Account for office work, &c. .. .. 125 0 0 Telephones .. .. .. .. 23 0 0 Balance carried to Child Welfare Income ExDepreciation on buildings, &c. .. .. 706 0 0 penditure Account .. .. .. 10,090 0 4 Interest on capital .. .. .. 857 0 0 Balance (loss) from Farm Account .. .. 1,049 6 5 £10,685 18 9 £10,685 18 9 Boys' Training Farm, Weraroa (Farm Account). Expenditure. Income. To Stocks on hand, 31st March, 1929 — £ s. d. £ s. d. By Stocks on hand, 31st March, 1930— £ s. d. £ s. d. Live-stock .. .. 2,557 17 0 Live-stock .. .. 3,081 1 0 Farm-produce .. .. 1,078 10 0 Farm-produce .. .. 1,299 10 0 3,636 7 0 4,380 11 0 Purchase of live-stock .. .. ... 250 16 11 Sales of produce, including issues to other Purchase of farm-produce .. .. .. 116 18 7 institutions .. .. .. .. 2,989 5 5 Purchase of seeds and manures .. .. 606 19 8 Rent of farm cottages (staff) .. .. 96 0 0 Repairs to buildings, plant, &c. .. .. 149 6 7 Hire of plant .. .. .. .. 27 2 1 Salaries and wages of staff, &c. .. .. 1,466 4 3 Sundries .. .. .. .. . . 460 11 11 Depreciation on buildings, &c. .. .. 474 0 0 Balance (gross profit) carried down .. .. 331 13 7 £7,492 18 6 £7,492 18 6 £ s. d. £ s. d. To Head Office administration charges .. .. 50 0 0 By Balance brought down .. .. .. 331 13 7 Weraroa Office charges .. .. .. 125 0 0 Balance (loss) carried to Weraroa Income and Interest on capital .. .. .. 1, 206 0 0 Expenditure Account .. .. 1,049 6 5 £1,381 0 0 £1,381 0 0 Girls' Hostel, Wellington. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 30 0 0 By Board of inmates .. .. .. ... 213 14 5 Salaries of staff .. .. .. .. 548 15 3 | Board of staff .. .. .. .. 120 0 0 Maintenance of inmates and staff .. .. 626 1 10 Balance carried to Child Welfare Income and Repairs to buildings, &c. .. .. .. 100 13 5 Expenditure Account .. .. 1,159 1 1 Telephones .. .. .. .. 4 5 0 Depreciation on buildings, &o. .. .. 68 0 0 Interest on capital .. .. .. 115 0 0 £1,492 15 6 £1,492 15 6 Girls' Home, Burwood. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 60 0 0 By Grazing fees .. .. .. .. 45 1 0 Salaries of staff and inmates .. .. 1,998 5 9 Board of staff .. . . .. .. 355 0 0 Maintenance of staff, &c. .. .. .. 1,586 5 6 Balance carried to Child Welfare Income and Repairs to buildings, &e. .. .. .. 387 5 2 Expenditure Account .. .. .. 4,925 10 5 Telephones .. .. .. .. 9 15 0 Depreciation on buildings, &c. .. .. 351 0 0 Interest on capita] .. .. .. 933 0 0 £5,325 11 5 £5,325 11 5 Girls' Home, Timaru. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 25 0 0 By Board of staff .. .. .. .. 105 0 0 Salaries of staff and inmates .. .. 768 0 0 Board of inmates .. .. .. .. 0 7 5 Maintenance of staff, &c. .. .. .. 322 12 1 Balance carried to Child Welfare Income and Telephone .. .. .. .. 516 3 Expenditure Account .. .. .. 1,283 011 Depreciation on buildings, &c. . . .. 93 0 0 Interest on capital .. . . .. 174 0 0 £1,388 8 4 £1,388 8 4

B.—l [PT. IV],

EDUCATION DEPARTMENT-continued. Income and Expenditure Account—continued. Receiving Homes.

Probation Homes.

Child W elf are —N on-institutional. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 8,324 15 11 By Recoveries from parents, &c., for travellingSalaries of officers .. .. .. .. 19,228 7 6 expenses, &c. .. .. .. .. 320 14 4 Rent of offices, office requisites, &c. .. .. 2,147 12 0 Earnings of boys placed at service deceased Depreciation on office furniture, &c. .. .. 191 0 0 (earnings forfeited) .. .. .. 100 15 11 Telephones .. .. .. .. 364 11 5 Rent of buildings .. .. .. 187 10 0 Travelling-expenses of staff and children (in- Balance carried to Child Welfare Income and eluding depreciation on cars, &c.) .. .. 7,961 14 4 Expenditure Account .. .. 132,998 811 Maintenance of children boarded out— £ s. d. Payments to foster-parents .. 82,290 0 3 Clothing, &c. .. .. 6,312 11 8 Post and Telegraph Department commission on payments .. 740 15 6 89,343 7 5 Maintenance of children in private industrial schools .. .. 1,768 8 0 Maintenance of children in other institutions .. .. 180 6 10 1,948 14 10 Interest on capital .. .. .. 677 0 0 Charges against service inmates remitted .. 2,061 9 2 Registrar - General — Payment for services rendered .. .. .. •. 20 0 0 Meal allowances of staff . . .. .. 5 6 0 Transfer and removal expenses of staff, &c. .. 90 16 5 Legal expenses . . .. .. .. 33 14 5 Postage .. .. .. .. 1,076 8 7 Refund of inmates' earnings .. .. 2 0 0 Miscellaneous .. .. .. 130 11 2 £133,607 9 2 £133,607 9 2

189

Auckland. Hamilton. Wanganui. Napier, Wellington. Christchurch. Dunedin, Expenditure. £ s. d. £ 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 25 0 0 Salaries of staffs .. .. .. 503 8 5 358 3 10 274 13 0 368 9 11 710 14 10 601 17 6 388 2 5 Maintenance of staff and inmates, &c. 624 10 10 370 17 4 240 4 10 212 14 8 903 12 5 670 17 10 359 5 11 Repairs to buildings, &e. .. .. 351 11 10 26 6 8 4 9 7 35 16 9 259 11 3 245 8 4 181 0 11 Telephones .. .. .. 7 12 6 5 10 0 5 10 0 6 7 6 6 8 9 6 6 3 7 10 0 Depreciation on buildings, &c. .. 126 0 0 92 0 0 83 0 0 64 0 0 226 0 0 122 0 0 81 0 0 Interest on capital.. .. .. 227 0 0 127 0 0 133 0 0 96 0 0 325 0 0 182 0 0 187 0 0 1,885 3 7 1,009 17 10 765 17 5 813 8 10 2,481 7 3 1,888 9 11 1,228 19 3 Income and Balance. By Reduction from salaries of staff for 105 0 0 80 0 0 60 0 0 75 0 0 165 0 0 135 0 0 60 0 0 board and quarters provided Board of service inmates .. .. 9 7 9 5 17 0 .. 0 6 0 41 11 11 37 4 3 21 9 0 llent of buildings .. .. .. .. .. .. .. 94 0 0 Balance carried to Child Welfare Income 1,770 15 10 924 0 10 705 17 5 738 2 10 2,180 15 4 1,716 5 8 1,147 10 3 and Expenditure Account 1,885 3 7 1,009 17 10 765 17 5 813 8 10 2,481 7 3 jl ,888 9 11 1,228 19 3

I Auckland. Wellington. Christchurch. Dunedin. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. To Head Office administration charges . . .. . . . . 40 0 0 30 0 0 30 0 0 25 0 0 Salaries of staffs .. .. .. . . .. .. 703 14 1 433 0 0 624 9 1 547 10 5 Maintenance of staff and inmates, &c. .. .. .. 553 0 2 409 7 7 457 15 2 335 9 1 Repairs to buildings, Sc. .. .. .. .. 87 7 5 164 0 10 106 19 10 32 8 4 Telephones .. .. .. .. 850 8 12 6 876 5 00 Depreciation on buildings, &c. . . . . .. . . 284 0 0 87 0 0 160 0 0 212 0 0 Interest on capital .. .. .. .. . . 416 0 0 163 0 0 238 0 0 345 0 0 Medical expenses—staff .. .. . . .. . . 23 3 6 2,115 10 2 1,355 0 11 1,625 11 7 1,502 7 10 Income and Balance. By Deduction from salaries of staff for board and quarters provided 105 0 0 75 0 0 60 0 0 60 0 0 Board of service inmates .. .. .. .. .. 4 10 0 10 2 8 31 9 6 66 16 3 Sales of produce .. .. .. .. .. .. 10 0 Rent of buildings, &c. .. .. .. .. .. . . 16 10 0 .. 86 14 6 Balance carried to Child Welfare Income and Expenditure Account 2,005 0 2 1,253 8 3 1,534 2 1 1,288 17 1 2,115 10 2 1,355 0 11 1,625 11 7 1,502 7 10

B.—i tpt. ivi

190

EDUCATION DEPARTMENT—continued. Income and Expenditure Account—continued. Stores Summary Account. £ s. d. j £ s. d. To Loss from Dunedin branch store .. .. 85 19 9 By Balance (profit), Wellington store .. .. 140 11 2 Balance transferred to Special Schools Summary Balance (profit), Auckland store .. . . 83 18 7 Account .. .. .. .. .. 189 14 7 i Balance (profit), Wellington factory .. .. 51 4 7 £275 14 4 £275 14 4 Central Stores, Wellington. Trading Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Stocks, Ist April, 1929 .. .. .. 2,393 II 1 By Sales, including issues to institutions.. .. 7,387 17 10 Purchases and issues from factory .. .. 7,087 8 3 Stock, 31st March, 1930 .. .. .. 3,104 1 6 Balance carried down to Profit and Loss Account 1,011 0 0 £10,491 19 4 £10,491 19 4 Profit and Loss Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Head Office administration charges .. .. 50 0 0 By Balance from Trading Account .. .. 1,011 0 0 Salaries .. .. . • .. .. 455 0 0 Rent .. .. . ■ ■ • • . 64 0 0 Outward freight and postages .. .. 109 3 9 Eire insurance on stock .. .. .. 24 1 10 Telephone .. .. .. .. .. 7 10 2 Sundries .. .. .. .. .. 12 13 1 Depreciation on fittings, &c. .. .. .. 15 0 0 Interest on capital .. .. .. .. 133 0 0 Balance transferred to Stores Summary Account 140 11 2 £1,011 0 0 £1,011 0 0 Branch Store, Auckland. Trading Account for the Year ended 31st March, 1930. Dr. £ s. d. ! Cr. £ s. d. To Stocks, Ist April, 1929 .. .. .. 1,036 12 8 By Issues to institutions, &c. .. .. .. 2.045 5 8 Purchases and transfers from Wellington store 1,560 17 3 Stock, 31st March, 1930 .. .. .. 734 2 10 Balance (gross profit) carried to Profit and Loss Account .. .. .. .. 181 18 7 £2,779 8 6 j £2,779 8 6 Profit and Loss Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s . d. To Head Office administration charges .. .. 5 0 0 By Balance from Trading Account.. .. 181 18 7 Salaries .. . • • • • • 30 0 0 Rent .. • • ■ ■ • ■ ..1700 Depreciation on fittings .. .. . . 4 0 0 Interest on capital . . .. .. .. 42 0 0 Balance transferred to Stores Summary Account .. 83 18 7 £181 18 7 £181 18 7 Dunedin Branch Store. Trading Account for the Year ended 31st March, 1930. Dr. £ S. d. Cr. £ s . d. To Stock, 31st March, 1929 .. .. .. 881 7 1 By Issues to institutions, &c. .. .. . 48] 10 6 Purchases and transfers from Wellington store 414 9 4 Stock, 31st, March, 1930 .. .. 823 6 2 Balance carried down .. .. .. 9 0 3 £1,304 16 8 £1,304 16 8 Profit and Loss Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s . d. To Head Office administration charges .. .. 5 0 0 By Balance from Trading Account.. .. . . 9 0 3 Salaries .. •• .. 30 0 0 Balance carried to Stores Summary Account .. 85 19 9 Rent .. • • • • • • 20 0 0 Depreciation .. .. • • • • 2 0 0 Interest on capital .. .. .. .. 38 0 0 £95 0 0 £95 0 0

b. —i [Pt. rvj.

191

EDUCATION DEPARTMENT--continued. Income and Expenditure Account —continued. Wellington Factory. Trading Account Jor the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Stocks of materials and unfinished work, Ist By Goods manufactured and issued .. .. 3,130 0 9 April, 1929 .. . . .. . , 540 14 6 Sale of rags .. .. .. .. 5 6 10 Issues from Central Store .. .. .. 1,812 18 1 Stock (material at 31st March, 1930) — £ s. d. Wages .. .. .. .. .. 761 11 5 Material .. .. 97 11 5 Balance (gross profit) carried down . . . 186 19 5 Part manufactured goods .. 69 4 5 166 15 10 £3,302 3 5 £3,302 3 5 Profit and Loss Account for the Year ended 31st March, 1930. Dr. £ s. d. Or. £ s. d. To Light and power ~ . .. 29 11 0 By Balance from Trading Account ... ~ 186 19 5 Repairs to plant, &c. .. . . 3 13 9 Rent .. .. .. . . 30 0 0 Sundries .. .. .. .. . . 5 10 1 Depreciation on plant, &c. .. . . . . 27 0 0 Interest on capital .. .. .. .. 25 0 0 Head Office administration charges .. .. 15 0 0 Balance carried to Stores Summary Account .. 51 4 7 £186 19 5 £186 19 5 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Capital provided by Treasury, National Development Account — Ist April, 1929 - £ s. d. Grants to Education Boards Public Works Fund .. 1,924,025 19 4 and other Boards for Consolidated Fund .. 1,568,290 17 10 sites, buildings, equip3,492,316 17 2 ment, &c., for— £ s. d. Education Loans Account— Elementary education .. 4,645,037 15 6 Loans raised .. .. 4,056,501 13 3 Kindergartens.. .. 6,535 18 3 Transferred from Consoli- Secondary education .. 914,133 8 7 dated Eund .. .. 100,000 0 0 Higher education .. 729,041 16 3 4,156,501 13 3 Technical education .. 734,227 4 3 Reserve for depreciation .. 75,388 10 10 Training of teachers .. 173,728 1 5 Boys and girls at service— Education of the blind .. 38,000 0 0 Wages in hands of Depart- 7,240,704 4 3 ment .. .. .. .. 92,232 0 2 Departmental assets— Sundry creditors — Land .. .. .. 59,274 15 10 Genera! .. .. 28,206 12 10 Buildings .. .. 276,562 8 8 Government Departments 8,816 4 5 Hydro-electric services .. 2,266 13 10 37,022 17 3 Water services .. .. 1,024 2 4 Amount paid to Department Furniture, fittings, &c. .. 24,873 4 5 in advance— Farm and other plants, imOazette .. .. .. 47 13 7 plements, &c. .. .. 6,173 10 1 Journal .. .. 166 8 4 Motor cars and cycles .. 7,033 9 5 Gramophones .. .. 790 14 3 Typewriters and office apPianos .. .. *.. 750 3 0 pliances .. .. 1,744 15 6 1,754 19 2 Library .. .. 392 18 1 School for the Deaf, Sumner — 379,345 18 2 Income from bequests for special purposes .. 347 16 5 Stocks of material on band, Capital Account —Bequests for special purposes 2,120 16 1 31st March, 1930— Stores Suspense Account .. .. .. 301 8 1 School-books and requisites 2,200 5 8 Treasury Adjustment Account .. .. 3,791,005 19 II General stores .. .. 11,326 19 5 Farm-produce .. .. 2,218 1 10 Live-stock .. .. 3,924 8 6 19,669 15 5 Stores Deficiency Account .. .. .. 301 8 1 Amounts paid in advance .. .. .. 15 14 8 Sundry debtors — General .. .. 96,337 2 10 Less reserve .. .. 12,077 7 2 84,259 15 8 Government Departments 102,454 17 3 186,714 12 11 Official stamps on hand, 31st March, 1930 .. 36 17 7 Cash in Post Office Savings-bank—Sumner bequests .. .. .. .. 347 16 5 Cash in hands of Public Trustee — Sumner bequests .. .. .. .. 2,120 16 ] Cash in hands of Post Office Savings-bank— Wages of boys and girls at service .. 91,158 9 8 Cash in Education Loans Account .. .. 19,841 14 11 Cash in hands of Post Office at 31st March, 1930 1,104 13 1 Balance from Income and Expenditure Account 3,707,630 17 1 £11,648,992 18 4 ] £11,648,992 18 4 T. B. Strong, Director of Education. C. E. Crawford, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Trading and Profit and Loss Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —G. F. C. Campbeli, Controller and Auditor-General.

B.—l [PT. TV

192

TOURIST AND HEALTH RESORTS DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1930. Expenditure. Income. To Working Accounts—Net loss after charging in- £ s. d. By Working Account.!?— Net profit after charging in- £ s. d. terest and portion of Head Office expenses— terest and portion of Head Office expenses — Te Aroha .. .. .. .. 3,220 6 10 Rotorua electric system .. .. .. 6,980 13 4 Rotorua Baths .. .. .. .. 9,094 0 9 Rotorua acclimatization .. .. .. 253 10 3 Rotorua Sanatorium .. .. .. 2,092 2 6 Advertising receipts, sale, pamphlets, &c. .. 593 12 II Rotorua Gardens .. .. .. 4,733 10 10 Balance —Excess of expenditure over income Rotorua water and drainage .. .. 5,111 15 6 after charging interest .. .. .. 48,554 5 10 Rotorua reserves .. .. .. 1,669 10 9 Rotorua wharves and beacons .. .. 321 13 5 Waimangu round trip .. .. .. 388 2 1 Waitomo Hostel and guiding .. .. 785 18 3 Lake House, Waikaremoana .. .. 1,621 0 4 Morere Hot Springs .. .. „. 123 2 4 Hermitage Hostel (leased) .. .. 1,366 13 8 Queenstown .. .. .. .. 927 7 3 Te Anau steamer and hostel (leased) .. 1,099 14 11 Glade House, Milford Hostel, and track .. 5,324 16 5 Miscellaneous reserves .. .. .. 1,152 1 11 Passenger-booking bureaux .. 3,084 6 3 Sydney and Melbourne agencies .. .. 4,081 18 6 Advertising (general) and subsidies to advertising campaigns .. .. .. 2,721 12 3 Subsidies to inland mails .. .. .. 1,073 10 0 Subsidies to accommodation houses, &c. .. 200 0 0 Subsidy to Bluff-Milford steamer service .. 1,500 0 0 Subsidy to Rotorua Borough Council .. 1,300 0 0 Expenses in connection with Vancouver, Brisbane, Durban, Johannesburg, Adelaide, Perth, Calcutta, and San Francisco agencies . . 595 9 8 Compassionate allowance to Mrs. B. M. Wilson.. 1,000 0 0 Miscellaneous general expenses (salaries, &c., not apportioned) .. .. .. .. 1,793 711 j £56,382 2 i j £56,382 2 4 TE AROHA. Working Account fob the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Stores on hand at Ist April, 1929 .. .. 25 12 6 By Receipts .. .. .. .. .. 1,500 511 Salaries and wages.. .. .. .. 2,298 17 3 Stores on hand at 31st March, 1930 .. .. 30 19 7 Repairs, purchase of stores, &c. .. .. 542 18 6 Balance, carried down .. .. .. 2,124 6 0 Administration expenses .. .. .. 406 10 1 Depreciation .. .. .. .. 352 3 8 Writings-off .. .. .. .. 29 9 6 £3,655 1] 6 £3,655 11 6 £ s. d. £ fc. d. To Balance .. .. .. .. .. 2,124 6 0 By Net loss, to Income and Expenditure Account.. 3,220 610 Head Office expenses .. .. .. 329 1 2 Interest on capital . . .. .. 766 19 8 £3,220 6 10 £3,220 6 10 ROTORUA BATHS. Working Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Salaries and wages.. .. .. .. 9,413 11 2 By Receipts .. .. .. .. .. 5,947 2 6 Stores issued .. .. .. .. 1,285 18 4 Value of services rendered—Sanatorium .. ] ,492 17 3 Repairs, travelling-expenses, electric energy, Balance .. .. .. .. .. 6,270 13 0 water charges, &c. .. .. .. 564 18 3 Administration expenses .. .. .. 660 911 Depreciation .. .. .. 1, 593 9 3 Writings-off .. .. . . .. 192 5 10 £13,710 12 9 £13,710 12 9 £ s. d. £ s. d. To Balance brought down .. .. .. 6,270 13 0 By Net loss, to Income and Expenditure Account 9,094 0 9 Head Office expenses .. .. .. 551 14 4 Interest on capital .. .. .. 2,271 13 5 £9,094 0 9 £9,094 0 9

b. —i ipt. rvi

193

TOURIST AND HEALTH RESORTS DEPARTMENT continued. ROTORUA SANATORIUM. Working Account toe the Year ended 31st March, 1930. Dr. £ s. d. | Or. £ s. d. To Stores on hand at Ist April, 1929 .. .. 415 3 8 By Fees receivable .. .. .. .. 7,319 9 6 Salaries and wages.. .. .. .. 3,561 15 1 Miscellaneous receipts .. .. .. 234 6 3 Purchase of stores .. .. .. 2,104 19 10 Stores at 31st March, 1930 .. .. .. 397 3 3 Freight, repairs, electric energy, &c. .. .. 396 6 5 Balance carried down .. .. .. 1,322 0 5 Administration expenses .. .. .. 559 9 2 Value of services rendered by Rotorua Baths' stafi .. .. .. .. .. 1,492 17 3 Depreciation .. .. .. .. 265 3 6 Writings-off and Doubtful Debts Reserve .. 477 4 6 £9,272 19 5 £9,272 19 5 £ s. d. £ s. d. To Balance brought down .. .. .. 1,322 0 5 By Net loss, to Income and Expenditure Account 2,092 2 6 Head Office expenses .. .. .. 374 7 0 Interest on capital .. ... .. 395 15 1 £2,092 2 6 £2,092 2 6 i ROTORUA GARDENS. Working Account for the Year ended 31st March, 1930. Dr. £ s. d. Or. £ s. d. To Stores on hand at Ist April, 1929 .. .. 32 3 5 By Games fees, rents, &c. .. .. .. 737 5 0 Salaries and wages.. .. .. .. 2,765 19 4 Stores at 30th March, 1930 .. .. .. 13 8 8 Stores issued .. .. . .. 303 2 2 Balance .. .. .. .. .. 3,551 9 3 Repairs, freight, electrical energy, &c. . . 282 0 11 Administration expenses .. .. .. 666 16 2 Depreciation .. .. .. .. 237 13 II Writings-off .. . • • • • • 14 7 0 £4,302 2 11 £4,302 2 11 £ s. d. £ s. d. To Balance .. .. . • •• 3,551 9 3 By Net loss, to Income and Expenditure Account.. 4,733 10 10 Head Office expenses .. .. .. 419 19 0 Interest .. ■ ■ • • • • 762 2 7 £4,733 10 10 £4,733 10 10 ROTORUA ELECTRIC SYSTEM. Working Account for the Year ended 31st March, 1930. Dr. £ s. d. Or. £ s. d. To Salaries and wages.. .. .. .. 2,992 17 8 By Sales of electrical energy .. . .. 16,825 11 7 Electrical energy purchased .. .. 2,678 19 6 Discounts forfeited .. .. .. 257 3 6 Stores issued .. .. • • • • 208 4 9 Miscellaneous charges .. .. .. 615 15 0 Freight, repairs, telephones, &c. .. .. 216 3 9 Stores on hand at 31st March, 1930 .. .. 43 10 10 Administration expenses .. .. .. 745 10 2 Depreciation .. .. .. 1,039 17 10 Writings-off .. . • • • • ■ 85 15 10 Balance carried down .. .. .. 9,774 11 5 £17,742 0 11 £17,742 0 11 £ s. d. £ s. d. To Interest on capital .. .. .. 2,291 12 8 By Balance brought down .. .. .. 9,774 11 5 Head Office expenses .. .. .. 502 5 5 Net profit, to Income and Expenditure Account 6,980 13 4 £9,774 11 5 £9,774 11 5

13— B. 1 [Pt. TV].

B.—l [PT. IV].

194

TOURIST AND HEALTH RESORTS DEPARTMENT—continued. ROTORUA WATER AND DRAINAGE. Working Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Salaries and wages.. .. .. .. 1,093 1 8 By Water charges .. .. .. .. 4,295 5 8 Payment oil account part cost east-iron mains 850 0 0 Miscellaneous receipts .. .. .. 119144 Discounts allowed .. .. .. .. 273 15 8 Balance carried down .. . . .. 629 19 9 Stores issued .. .. .. .. 253 16 8 Administration expenses .. .. .. 526 11 11 Miscellaneous .. .. .. .. 130 17 8 Depreciation .. .. .. 1,908 0 9 Writings-off .. .. .. .. 8 15 5 £5,044 19 9 £5,044 19 9 £ s. d. £ s. d. To Balance brought down .. .. .. 629 19 9 By Net loss, to Income and Expenditure Account.. 5,111 15 6 Head Office expenses .. .. .. 402 7 2 Interest on capital .. .. .. 4,079 8 7 £5,111 15 6 £5,111 15 6 ROTORUA ACCLIMATIZATION. Working Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Stores at Ist April, 1929 .. .. .. 9 3 1 By Sales of licenses .. .. .. .. 2,331 4 6 Salaries and wages.. .. .. .. 816 5 1 Fines .. .. .. .. .. 62 0 0 Stores issued (includes trout-ova) .. .. 593 2 0 Opossum revenue .. .. .. .. 102 19 11 Repairs to motor-vehicles, commission on sale Miscellaneous .. .. .. .. 125 17 6 of licenses, freight, &c. .. .. .. 381 13 10 Stores at 31st March, 1930. .. .. .. 11 14 7 Administration expenses .. .. .. 242 14 5 Depreciation .. .. .. 123 8 0 Balance carried down .. .. .. 467 10 1 £2,633 16 6 £2,633 16 6 £ s. d. £ s. d. To Head Office expenses .. .. .. 141 9 3 By Balance .. .. .. .. .. 467 10 1 Interest on capital .. .. .. 72 10 7 Profit, to Income and Expenditure Account .. 253 10 3 £467 10 1 £467 10 1 ROTORUA RESERVES. Working Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Salaries and wages.. .. .. .. 321 9 2 By Rents receivable .. .. .. .. 315 11 1 Stores issued, telephones, &c. .. .. 116 12 9 Miscellaneous receipts .. .. .. 2 6 0 Depreciation .. .. .. .. 140 11 4 Balance carried down .. .. .. 260 16 2 £578 13 3 £578 13 3 £ s. d. £ s. d. To Balance brought down .. .. .. 260 16 2 By Net loss, to Income and Expenditure Account.. 1,669 10 9 Head Office expenses .. .. .. 192 14 10 Interest on capital .. .. .. 1,215 19 9 £1,669 10 9 £1,669 10 9 ROTORUA WHARVES AND BEACONS. Working Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Wages, maintenance, &c. .. .. .. 16 13 4 By Wharfages .. .. .. .. 31 0 0 Depreciation .. .. .. .. 127 4 0 Net loss, to Income and Expenditure Account .. 321 13 5 Interest on capital .. .. .. .. 208 16 1 £352 13 5 £352 13 5

195

B. —1 [PT. TV],

TOURIST AND HEALTH RESORTS DEPARTMENT —continued. WAIMANGU ROUND TRIP. Working Account tor the Year ended 31st March, 1930. Dr. £ s. d. Or. £ s. d. To Stores at Ist April, 1920 .. .. .. 42 3 7 By Ticket sales .. .. .. .. 2,070 11 10 Salaries and wages.. .. .. .. 1,138 0 9 Launch-hire .. .. .. .. 179 5 G Stores issued .. .. .. .. 318 18 8 Miscellaneous .. .. .. .. 131 7 11 Administration expenses .. .. .. 193 14 5 Stores at 31st March, 1930 .. .. .. 28 6 2 Repairs, tracks, freights, &c. .. .. 11] 8 5 Depreciation .. .. .. .. 486 14 8 Writings-off .. .. .. .. 8 10 10 Balance carried down .. .. .. 110 0 1 £2,409 11 5 £2,409 11 5 £ s. d. £ s. d. To Head Office expenses .. .. .. 140 1 3 By Balance .. .. .. .. 110 0 1 Interest on capital .. .. .. .. 358 011 Net loss, to Income and Expenditure Account .. 388 2 1 £498 2 2 £498 2 2 WAITOMO HOSTEL AND CAVES. Working Account for the Year ended 31st March, 1930. Dr. £ s. d. Gr. £ s. d. To Stores on hand at Ist April, 1929 .. .. 447 10 4 By Board and accommodation fees .. .. 7,639 2 0 Salaries and wages.. .. .. .. 3,174 17 1 Caves fees .. .. .. .. 4,584 0 I Electric light and power .. .. .. 962 0 6 Sale of aerated waters, cigarettes, &c. .. 431 5 1 Stores purchased .. .. .. .. 3,391 3 2 Hire of equipment .. .. .. 315 6 6 Freight, repairs, postages, &c. .. .. 1,036 13 5 Miscellaneous receipts .. .. .. 84 11 10 Depreciation .. .. .. .. 1,881 19 6 Stores on hand at 31st March, 1930 .. .. 474 19 11 Writings-off .. .. .. . . 156 14 3 Balance carried down .. .. .. 2,478 7 2 £13,529 5 5 £13,529 5 5 £ s. d. £ s. d. To Head Office expenses .. .. .. 259 4 6 By Balance .. .. .. .. .. 2,478 7 2 Interest .. .. .. .. .. 3,005 0 11 Net loss, to Income and Expenditure Account.. 785 18 3 £3,264 5 5 £3,264 5 5 LAKE HOUSE. Working Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Stores at Ist April, 1929 .. .. .. 99 2 4 By Board and accommodation fees .. .. 1,885 8 8 Salaries and wages.. .. .. .. 842 6 10 Launch and boat hire .. .. .. 547 4 3 Purchase of stores .. .. .. 982 1 4 Miscellaneous receipts .. .. .. 145 19 3 Freight, postages, repairs, &c. .. .. 497 4 1 Stores at 31st March, 1930 .. .. .. 169 8 7 Electric light and power .. .. .. 248 12 1 Balance carried down .. .. .. 635 11 11 Depreciation .. .. .. .. 585 13 9 Writings-off .. .. .. .. 128 12 3 £3,383 12 8 £3,383 12 8 £ s. d. £ s. d. To Balance brought down .. .. .. 635 11 11 By Net loss, to Income and Expenditure Account.. 1,621 0 4 Head Office expenses .. .. .. 138 14 6 Interest on ca.pital.. .. .. .. 846 13 11 £1,621 0 4 £1,621 0 4 13*

B.—1 ITt. IV].

196

TOURTST AND HEALTH RESORTS DEPARTMENT—continued. MORERE HOT SPRINGS. Working Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Salaries and wages.. .. .. .. 262 10 0 By Bath fees.. .. .. .. .. 623 11 9 Repairs, stores, freight, &c. .. .. 182 13 10 Miscellaneous receipts .. .. .. 22 0 0 Depreciation .. .. .. .. 78 13 7 Balance carried down .. .. .. 121 14 4 £645 11 9 £645 11 9 £ s. d. £ s. d. To Head Office expenses .. .. .. 61 5 1 By Balance brought down .. .. .. 121 14 4 Interest on capital .. .. .. 183 11 7 Net loss, to Income and Expenditure Account 123 2 4 £244 16 8 £244 16 8 MOUNT COOK HERMITAGE. Working Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Depreciation .. .. .. .. 655 18 1 By Rents receivable .. .. .. .. 1,337 13 9 Inteifest on capital .. .. .. 2,048 9 4 Net loss, to Income and Expenditure Account 1,366 13 8 £2,704 7 5 £2,704 7 5 QUEENSTOWN. Working Account for the Year ended 31st March, 1930. Dr. £ s. d. Cr. £ s. d. To Salaries and wages.. .. .. .. 822 10 0 By Games fees .. .. .. .. 223 15 0 Purchase stores, freight, repairs, &c. .. .. 148 19 7 Miscellaneous receipts .. .. .. 96 12 8 Depreciation .. .. .. .. 60 0 2 Balance carried down .. .. .. 711 2 1 £1,031 9 9 £1,031 9 9 £ s. d. £ s. d. To Balance brought down .. .. .. 711 2 I By Net loss, to Income arid Expenditure Account 927 7 3 Head Office expenses .. .. .. 66 18 9 Interest .. .. .. .. .. 149 6 5 £927 7 3 £927 7 3 TE ANAU STEAMER AND HOTEL. Working Account for the Year ended 31st March, 1930. Dr. £ S. d. Cr. £ s . d. To Repairs, s.s. Tawera" .. .. .. 45 13 1 j By Rents receivable .. .. .. .. 310 4 4 Depreciation .. .. .. .. 557 12 3 Net loss, to Income and Expenditure Account 1.099 14 11 Interest on capital .. .. .. 806 13 11 £1,409 19 3 | £1,409 19 3

197

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TOURIST AND HEALTH RESORTS DEPARTMENT—continued. GLADE HOUSE, MILFORD HOSTEL, AND TRACK. Working Account fob the Yeae ended 31st Mabch, 1930. Dr. £ s. d. Cr. £ s. d. To Stores at Ist April, 1929 .. .. .. 1,359 14 0 By Board and accommodation fees .. .. 2,975 2 4 Salaries and wages.. .. .. 1,954 1 9 Launch and boat hire .. .. .. 533116 Maintenance of track (wages, stores, &c.) .. 696 9 5 Sale of sweets, tobacco, &c. .. .. 276 10 6 Purchase of stores .. .. .. 2,471 8 7 Miscellaneous receipts .. .. .. 127 6 6 Freight, repairs, travelling-expenses, &c. .. 1,296 9 9 Stores at 31st March, 1930 .. .. .. 1,430 14 10 Depreciation .. .. .. .. 1,130 15 4 Balance carried down .. .. .. 3,743 810 Writings-off .. .. .. . . 177 15 8 £9,086 14 6 £9,086 14 6 £ s. d. £ s. d. To Balance brought down .. .. .. 3,743 810 By Net loss, to Income and Expenditure Account 5,324 16 5 Head Office expenses .. . . . . 195 13 2 Interest on capital .. .. .. 1,385 14 5 | £5,324 16 5 1 £5,324 16 5 — • • — i — M ISCELLA X Kdl 'S RESERVES. Working Account fob the Yeae ended 31st Mabch, 1930. Dr. £ s. d. Cr. £ s. d. To Wages, repairs, freight, &c. .. .. .. 667 2 5 By Rents receivable .. .. .. . . 128 2 3 Depreciation .. .. .. .. 168 6 2 ; Miscellaneous receipts .. .. .. 105 10 0 Balance carried down .. .. .. 601 16 4 £835 8 7 £835 8 7 £ s. d. £ s. d. To Balance brought down .. .. .. 601 16 4 By Net loss, to Income and Expenditure Account 1,152 111 Head Office expenses .. .. .. 158 8 10 Interest .. .. • • • • • ■ 391 16 9 £1,152 1 11 £1,152 1 11 PASSENGER BOOKING BRANCH. Wobking Account foe the Yeae ended 31st Mabch, 1930. Dr. £ s. d. Cr. £ s. d. To Net loss— By Net profit—Rotorua .. ~ .. 37 12 0 Auckland .. .. .. .. 549 4 9 Commission, Government ticket orders .. 933 4 9 Napier .. .. .. •• 431 8 7 Miscellaneous receipts .. .. .. 255 13 1 Wanwanui .. •• •• 514 18 8 Net loss, to Income and Expenditure Account 3,084 6 3 Wellington .. .. .. .. 211 8 4 Christchureh .. .. .. •. 311 10 9 Dunedin .. .. .. .. 16 12 11 Invercargill .. .. ■ ■ .. 257 5 8 Greymouth .. .. .. .. 372 0 5 Nelson .. .. • - .. 278 3 6 Miscellaneous expenses .. .. .. 13 17 5 Head Office expenses .. .. 1, 354 5 1 £4,310 16 I £4,310 16 1

B.—l [PT. IV],

198

TOURIST AND HEALTH RESORTS DEPARTMENT—continued. SYDNEY AND MELBOURNE OEEICES. Working Account toe the Year ended 31st March, 1930. I)r. £ s. d. Cr. £ s. dTo Salaries and allowances .. .. .. 2,171 13 6 By Net loss, to Income and Expenditure Account 4,081 18 6 Rent .. .. .. .. . . 1,184 ,3 0 Postages, printing and stationery, office-clean-ing, &c. .. .. .. .. 611 6 7 Depreciation .. .. .. .. 74210 Interest .. .. .. .. .. 40 12 7 £4,081 18 6 £4,081 18 6 Balance-sheet as at 31st March, 1930. Liabilities'. ,-lssetf. Capital— £ s. d. £ s. d. £ s. d. £ s. d. Public Works Fund ..521,648 17 10 Land .. .. .. .. 186,311 7 3 Consolidated Fund .. .. 112,350 5 2 Buildings .. .. .. 193,338 10 4 ■ 633,999 3 0 Less writings-off in Suspense 128 14 10 Creditors—- 193,209 15 6 Departmental .. .. 1,529 14 10 Stores .. .. .. 7,098 8 8 Sundry .. .. .. 11,133 16 1 Less writings-off in Suspense 111 2 12,663 10 11 7,096 17 6 Passenger-booking —Ticket-sales Account 9,786 14 4 Motor-vehicles .. .. .. 1,211 9 2 Passenger-booking—Suspense Account . . 414 1 live-stock .. .. .. 898 12 10 Reserve for depreciation .. .. .. 67,556 19 11 Less writings-off in Suspense 88 3 2 Reserve for doubtful debts .. .. .. 561 14 2 810 9 8 Furniture and fittings .. 30,832 6 10 Less writings-off in Suspense 669 9 3 30,162 17 7 Debtors— Departmental .. . . 3,255 010 Sundry .. .. 10,195 6 8 13,450 7 6 Water and drainage systems .. .. 98,295 010 Rotorua electric system—Land, buildings, transmission-line, &c. .. 52,943 2 0 Plant and machinery .. .. 7,067 13 3 Less writings-off in Suspense 30 4 3 7,037 9 0 Wharves and slipways .. .. 7,394 19 7 Electric system at hostels .. .. 21,925 0 8 Steamers, launches, and boats .. 12,713 5 2 Less writings-off in Suspense 88 0 3 12,625 4 11 Bridges .. .. .. .. 6,524 9 9 Garden implements .. .. 893 5 5 Less writings-off in Suspense 7 0 2 886 5 3 National Development Account .. 4,131 16 2 Linen, cutlery, silverware, tools, &c. .. .. .. 9,610 11 3 Less writings-off in Suspense 738 5 6 8,872 5 9 Telephone-lines .. .. .. .. 2,213 8 3 Cash on deposit .. .. .. .. 634 6 7 Receiver-General's Deposit Account .. .. 1,000 0 0 Remittance in transit and outstanding balances at bureaux .. .. .. .. 1,185 0 7 Excess of expenditure over income .. .. 48,554 510 Treasury Adjustment Account .. .. 18,096 17 1 £724,572 16 5 £724,572 16 5 Note. —The accounts include charges against the Department for assessed rent, interest, and capital expenditure from Public Works Fund for which the Department possesses no parliamentary appropriations. G. W. Clinkard, A.R.A.N.Z., 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 note. —G. F. C. Campbell, Controller and Auditor-General.

B.—l FPT. IVI.

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COOK ISLANDS DEPARTMENT. Income and Expenditure Account fok the Year ended 31st March, 1930. Expenditure. Income. Dr. £ s. d. Cr. £ s. d. To Salaries .. .. .. .. .. 15,086 15 1 By Balance curried down .. .. 28,327 19 3 Advertising, &e. .. .. .. .. 8 7 8 Cook and other Islands administration expenses 747 11 7 Cook Islands lepers— Maintenance of.. .. .. .. 2,492 8 6 Erection of accommodation (miscellaneous expenses) .. .. .. .. 0 6 0 Freight, &c. .. .. .. .. 1 19 4 Fuel, light, &c. .. .. . . .. 49 0 0 Grants— Education— Niue .. .. .. .. 500 0 0 Northern Cook Islands .. .. 500 0 0 Bureau of Tropical Diseases .. .. 50 0 0 Medical services— Niue .. .. .. .. 250 0 0 Rarotonga .. .. .. .. 1,000 0 0 " Hinemoa " working-expenses .. .. 4,464 10 0 Maintenance of students at training college, Rarotonga .. .. .. .. 310 0 0 Medical students, Fiji, maintenance of .. 220 7 6 Motor-vessel expenses (miscellaneous) .. 43 2 0 Postages, telegrams, &c. ~ .. . . 246 19 2 Printing and stationery .. .. .. 41 1 0 School Journal, Cook Islands, cost of printing 44 2 9 Travelling allowances and expenses .. .. 148 8 10 Tropical allowances .. .. .. 1,911 6 0 Sundry expenses .. .. .. .. 0 7 9 Rent .. .. .. .. .. 80 0 0 .Depreciation .. .. .. .. 131 6 1 £28,327 19 3 £28,327 19 3 £ s. d. £ s. d. To Balance brought down .. .. .. 28,327 19 3 By Balance carried down .. .. .. 39,686 111 " Maui Pomare " Revenue Ac- £ s. d. count .. .. .. 8,461 15 6 Interest on capital .. .. 2,896 7 2 11,358 2 8 £39,686 1 11 £39,686 1 11 £ s. d. £ s. d. To Balance brought down .. .. .. 39,686 111 By Excess of expenditure over income .. 40,118 1 9 Interest on capital .. .. .. 431 19 10 £40,118 1 9 £40,118 1 9 Note. —The following charges for which the Department possesses no parliamentary appropriation, are included : (a) Rental value as assessed by the Public Works Department; (b) Interest at 4J per cent, on capital as at Ist April, 1929.

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COOK ISLANDS DEPARTMENT—continued. M.V. "Maui Pomabe ": Revenue Account for the Year ended 31st March, 1930. Dr. £ s. d. I Cr. £ s. d. To Salaries and wages .. .. .. 9,086 14 3 j By Freights, passage-money, and miscellaneous Overtime and pay in lieu of leave .. .. 1,309 111 ; receipts .. .. .. .. 25,156 3 2 Labour at Niue and Norfolk .. .. 746 10 3 Balance .. .. .. .. ■ • 8,461 15 0 Victualling .. .. .. .. 2,823 13 2 Cabin stores .. .. .. .. 285 18 10 Deck stores .. .. .. .. 365 16 2 Engine stores .. .. . . .. 65 8 5 Fuel-oil .. .. .. .. .. 3,062 9 8 Lubricating-oil .. .. .. .. 1,31945 Repairs .. .. .. .. .. 3,357 14 5 Painting .. .. .. .. 333 19 6 Docking .. .. .. . . .. 99 8 7 Medical expenses .. .. .. .. 261 4 11 Fees, Superintendent Engineer .. .. 300 0 0 Expenses, Advisory Committee .. .. 536 12 3 Insurance .. .. . . 1,424 5 3 Expenses of sick Native crew .. .. 807 13 11 Rent of store .. .. . . . . 65 0 0 Stevedoring and tallying .. .. .. 1,497 2 2 Survey fees .. .. . . .. 73 13 1 Harbour Board charges .. . . .. 365 1 10 Losses of stores .. .. .. . . 300 0 6 Commission .. .. .. .. 378 5 7 Audit fee . . .. . . .. 60 0 0 Miscellaneous .. .. .. .. 1,474 15 8 Depreciation on vessel .. .. .. 3,218 3 11 £33,617 18 8 £33,617 18 8 £ s. d. £ s. d. To Balance brought down .. .. .. 8,461 15 6 By Balance after charging interest on capital .. 11,358 2 8 Interest on capital .. . . .. 2,896 7 2 £1.1,358 2 8 £11,358 2 8 Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 73,964 8 8 Accommodation for lepers at Fiji .. .. 4,248 18 5 Creditors — £ s. d. Stores on hand .. .. .. .. 8,560 4 1 Departmental .. .. 122 0 7 £ s. d. Sundry .. .. .. 2,895 7 7 Office fittings .. .. .. 69 211 3,017 8 2 Additions .. .. .. 24 6 0 Depreciation Reserve .. .. .. 6,381164 93 811 Advances Reserve .. .. .. .. 2,152 711 Sundry debtors .. .. .. .. 1,243 6 5 Writings-oil in Reserve .. .. .. 4,622 3 3 N.Z.C.M.V. " Maui Pomare" .. .. 65,526 8 0 Treasury Adjustment Account .. .. 36,426 14 5 N.Z.G.S. " Hinemoa" .. .. 4,328 12 10 Stores on board .. .. . . 493 9 11 4,822 2 9 Less proceeds of sale .. .. 500 0 0 4,322 2 9 Assets in Suspense, " Maui Pomare " 300 0 6 4,622 3 3 Advances to other Governments Account j (balances) — ! Cook Islands Administration .. .. 991 10 10 Niue Administration .. .. 1,160 17 1 I Excess of expenditure over income .. .. 40,118 1 9 £126,564 18 9 j £126,564 18 9 G. Brennan, Acting-Secretary. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, ai)d correctly state the position as disclosed thereby, subject to the above departmental note. — G. F. C. Campbell, Controller and Auditor-General.

B—l [Pt. IV].

201

GENERAL PURPOSES RELIEF ACCOUNT. Income and Expenditure Account foe the Year ended 31st Maech, 1930. Expenditure. Income. To Losses written off — By Interest on advances — £ s. d. Waimarino bush-fire relies.f — £s. d. £ s. d. Fire relief .. .. .. .. 898 411 Principal .. .. .. 265 13 1 Flood relief .. .. .. .. 101 5 4 Interest .. .. .. 100 7 7 * Hailstorm relief .. .. .. .. 21 210 366 0 8 In aid of works of production .. .. 298 9 0 Works of production — Receipts in respect of property taken over— Principal .. .. .. 57 16 0 Cider manufacturing — Interest .. .. .. 6 7 5 Interest on advance on mortgage .. .. 13 18 8 64 3 5 Kent .. .. .. .. . . 30 8 0 Interest on loans .. .. .. 2,800 0 0 Interest on investments .. .. .. 1,178 18 9 Interest on sinking fund .. .. .. 4 7 5 Balance carried down .. .. .. 683 9 2 £3,230 4 1 £3,230 4 1 £ s. d. £ s. d. To Balance .. .. ... .. .. 683 9 2 By Balance, 31st March, 1929 .. .. 68 13 3 Transfer of amount previously credited to capital 11 0 0 Transfer of capital losses charged to revenue .. 323 9 1 Transfer of interest written off to Bad Debts Reserve .. .. .. .. .. 106 15 0 Balance, excess of expenditure over income .. 173 11 10 £683 9 2 £683 9 2 Balance-sheet as at 31st March, 1930. Liabilities. Assets. Capital— Advances under Appropriation Act, 1918, section 33, Loan under Appropriation Act, 1918, section 33 £ s. d. and Public Revenues Act, 1926, section 136— (Waimarino bush-fire relief) .. .. 75,000 0 0 £ s. d. £ s. d. Less— £ s. d. Fire relief .. .. .. 17,815 16 3 Redemptions under Public Mood relief .. .. .. 3,5267 1 Debt Repayment Act, Hailstorm relief .. . . 970 0 0 1925 .. .. 4,339 14 1 Productive works— Redemption from invest- Orchardists .. .. 144 18 7 ments in Public Debt Murchison Lime Co. . . .. 514 3 3 Redemption Fund .. 660 5 11 Nelson Farmers' Union Lime Co. 3,500 0 0 Written off under Appro- Kauri-gum Control Board .. 3,150 0 0 priation Acts .. .. 12,131 18 9 29,621 5 2 Provisionally written off .. 323 9 1 Sundry debtors for interest — 17,455 710 Fire relief .. .. .. 1,242 17 6 Flood relief .. .. .. 158 12 9 57,544 12 2 Hailstorm relief ~ .. 6 16 3 Contribution from Waimarino Fire Relief As- Productive works .. .. 936 12 3 sociation .. .. .. .. 5,200 0 0 2,344 18 9 Interest accrued on debentures .. .. 230 2 9 Interest accrued on advances— Liability to Consolidated Fund for interest .. 6,237 3 5 Fire relief .. .. .. 195 1 1 Reserve for bad debts .. .. .. 922 17 4 Flood relief . . .. .. 19 5 2 Writings-off in Suspense (as per contra) .. 430 4 1 Hailstorm relief . . . . 7 14 1 Productive works .. .. 100 7 1 ■ — 322 7 5 Debtors, Sundry .. .. .. .. 56119 Property Account —Cider manufacture — Property acquired under mortgage .. .. 4,645 411 Advance secured on portion of property disposed of .. .. .. .. 264 14 6 Interest accrued thereon .. .. .. 3 6 2 Interest on investments— Accrued .. .. .. .. .. 133 7 3 Overdue .. . . .. .. .. 102 1 I Investment in Public Debt Redemption Fund .. 113 12 7 Losses in Suspense .. .. .. .. 430 4 1 Cash— £ s. d. State Advances .. .. 722 10 2 Public Account .. .. 16,841 4 1 17,563 14 3 Investments .. .. .. .. 14,790 0 0 Income and Expenditure Account .. .. 173 11 10 £70,564 19 9 £70,564 19 9 Note.—lnterest on overdue instalments has not been brought into account. G. C. Rodda, F.R.A.N.Z., Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. —G. F. C. Campbell, Controller and Auditor-General.

i:. i |Tt. Ivl

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LANDS AND SURVEY DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1930. Expenditure. £ s. d. Income. £ s. d. To Salaries and allowances .. .. .. 199,002 8 9 By Administration expenses from other funds .. 92,378 4 7 Surveys .. .. .. 21,593 12 8 Miscellaneous services, &c., for other DepartInspections of Crown and settlement lands .. 12,247 14 7 ments .. .. .. .. 30,848 12 0 Rent of offices .. .. .. .. 11,441 6 2 Miscellaneous office fees .. .. .. 4,039 9 8 Grants and subsidies .. .. .. 31,733 17 9 Lithos .. .. .. .. .. 3,572 8 8 Depreciation on— £ s. d. Lease, license, transfer, and other fees .. 2,786 3 8 Furniture and fittings .. 1,481 12 5 Crown grant fees .. .. .. .. 643 14 10 Machinery and instruments .. 1,455 0 5 Timber-floating fees .. .. .. 25 9 6 Motor-vehicles .. .. 1,455 3 2 Miscellaneous .. .. .. .. 555 7 8 4,391 16 0 Balance carried down .. .. .. 178,134 13 0 Advertising .. .. .. .. 3,289 18 7 Land Board fees and expenses .. .. 4,226 12 8 Maintenance and upkeep of — £ s. d. Office equipment and furniture 456 14 1 Motor- vehicles .. .. 1,958 7 5 2,415 1 6 Office fittings and requisites .. .. 3,523 14 0 Office expenses .. .. .. • • 6, 800 2 2 Postages, telegrams, &c. .. .. .. 4,135 12 0 Telephone services .. .. .. 842 3 8 Travelling allowances and expenses .. 4,983 10 1 Miscellaneous charges— £ s. d. Discount on lithos .. .. 186 5 6 Lithographs used in office .. 1,206 10 8 Obsolete lithos, furniture, &c. written off .. .. 963 16 10 2,356 13 0 £312,984 3 7 £312,984 3 7 £ s. d. £ s. d. To Balance brought down .. .. .. 178,134 13 0 By Adjustment on account of previous years .. 94 19 11 Adjustment on account of previous years .. 184 2 5 Balance .. .. .. .. 181,352 811 Interest on capital .. .. .. 3,128 135 £181,447 8 10 £181,447 8 10 Note. The above account includes charges for assessed rent on Government buildings and interest on capital for which the Department has no parliamentary appropriation. Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. •• 69,526 5 6 Buildings—Electrograph-house .. .. 83 19 7 Creditors £ s. d. Furniture and fittings .. .. .. 20,213 18 3 Departmental .. .. 3,118 1 6 Machinery and instruments .. .. .. 18,695 13 0 Sundry .. .. 2,517 19 7 Motor-vehicles .. .. .. .. 8,741 1 3 5,636 1 1 Horses .. .. .. .. .. 1400 Depreciation Reserve .. .. 18,150 14 10 Lithographs .. .. .. .. 52,280 7 7 Writings-off in Suspense .. .. . • 952 15 10 Payments out of Consolidated Fund on account of Treasury Adjustment Account .. .. 212,458 19 2 compensation for improvements .. .. 444 2 4 Advances —Kauri-gum Control Board . . .. 1,505 0 0 Debtors — £ s. d. Departmental . . . . 17,524 5 9 Sundry .. .. .. 4,073 16 4 21,598 2 1 Unexpired railway season-tickets .. .. 289 1 1 Losses in Suspense—Stores, &c. .. .. 952 15 10 Suspense Account .. .. .. .. 554 6 6 Excess of expenditure over income .. .. 181,352 8 11 £306,724 16 5 £306,724 16 5 J. B. Thompson, Under-Secretary for Lands. J. H. O'Donnell, Controller of Accounts. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. —G. F. C. Campbell, Controller and Auditor-General.

B. —1 [FT. IV].

STATE FOREST SERVICE. STATE FOREST ACCOUNT. Income and Expenditure Account foe the Year ended 31st March, 1930. Timber Revenues Account. Expenditure. Income. To National Endowment Account £ s. d. £ s. d. £ s. d. £ s. d. (section 39, Forests Act, By Timber royalties .. .. 9,573 14 0 1921-22).. .. .. 14,771 0 5 Timber sales .. .. 82,785 15 7 Local authorities (section 17, Timber trespass .. .. 290 17 7 Finance Act, 1924) .. 12,222 10 0 92,650 7 2 26,993 10 5 Balance carried down .. .. 65,656 16 9 £92,650 7 2 £92,650 7 2 General Revenue Account. Expenditure. Income. £ s. d. £ s. d. £ s. d. £ s. d. To Salaries and contributions to By Balance brought down .. .. 65,656 16 9 Public Service Superannuation Leases — Fund .. .. .. .. 15,569 18 8 Grazing .. .. .. 2,422 14 3 General management of State Sawmill-sites .. .. 935 19 0 forests— Industrial .. .. .. 1,740 1110 Postages, cables, printing, and Permits —Miscellaneous .. 4 10 0 stationery, &c. .. .. 1,690 16 5 License and transfer fees .. 241 19 0 Payments to other Depart- Interest on promissory notes .. 76 6 3 ments for services rendered 123 7 7 Fees for inspections .. .. 764 9 4 Forest and grazing reconnais- Rental of houses .. .. 130 5 0 sance, timber cruising, &c... 9,596 4 6 Kauri-gum, sale of, and royalty 213 18 6 Cost-of-living bonus .. 8 19 9 Opossum revenue .. .. 4,930 4 9 Wild-life control —Destruction Administration expenses, Forests of pigs and deer .. .. 2,376 5 1 Amendment Act, 1926-27 .. 2,483 7 6 Legal expenses, contingencies, Miscellaneous .. .. 550 2 4 &c. .. .. .. 349 1 0 Net profit on Rotorua Nursery, Office rent, heating, &c. .. 1,834 15 7 £244 14s. '3d. ; Tapanui NurTransportation expenses and ! sery, £88 2s. 6d. ; Naseby upkeep of motor-vehicles .. 2,021 12 10 Nursery, £10 4s. lid. .. 343 1 8 Travelling and transfer and re- I 14,837 9 5 moval expenses .. .. 2,755 15 6 Maintenance of buildings and other departmental property 796 17 1 21,553 15 4 Forest-fire prevention— Communication and control, locomotion and travelling expenses .. .. 291 0 3 Wages, &c. .. .. 1,195 0 7 1,486 0 10 Educational— Forest exhibits .. .. 21 16 3 Photographic records, &c. .. 83 15 9 Preparation of Service bulletins, publications, &c. .. 78 16 0 184 8 0 Forest research— Forest ecology, &c. .. .. 358 12 10 Forest entomology .. .. 47 11 4 Silvicultural management studies, &c. .. .. 309 18 7 Timber-products testing .. 1,196 19 6 Travelling allowances and expenses .. .. .. 236 17 9 2,150 0 0 Afforestation— Preparation of planting-plans, and forest-extension, &c. .. 384 0 5 Travelling allowances and expenses .. .. .. 434 17 0 818 17 5 Miscellaneous— Yearly rent, Otanewainuku .. 74 0 0 Empire Forestry Conference .. 156 2 6 Ex gratia payment to licensee 868 4 0 1,098 6 6 Depreciation .. .. .. .. 2,857 1 7 Loss on Hanmer Nursery .. .. .. 177 7 7 Loss through fire and failure —Eucalypts, Puhipuhi Plantation .. .. .. .. 12,448 7 2 Balance carried down .. .. .. 22,150 3 1 £80,494 6 2 £80,494 6 2 Interest Account. £ s. d. £ s. d. £ s. d. £ s. dTo Interest on loans .. .. 61,868 3 9 By Balance brought down .. .. 22,150 3 ] Recoupment of stamp duty and Interest on investments .. 3,719 15 2 management charges .. 904 7 6 Interest charged to nurseries and 62,772 11 3 plantations .. .. 78,518 9 1 General Reserve .. .. .. 48,724 7 4 Land rental charged to nurseries and plantations .. 7,106 6 3 Land Suspense .. .. 2 5 0 89,346 15 6 £111,496 18 7 £111,496 18 7

203

B. —1 [Pt. IV

204

Nursery Balance-sheets as at 31st March, 1930.

STATE FOREST SERVICE— continued. Summary of Nursery Tree-growing Operations for the Year ended 31st March, 1930.

Dr. Gr. S S^eIs,1t T ore? SfHf ExSesand Interest Income Ind Eent Sundry Sales of Tr ees and Seed, SetLow Tweeds, — riWS? Trees from Dtetribntion Depreciation. and Expen diture ] TotaL Ee ceipts. Tr S e / ert and ! 0 ' Operations Seed-beds. Tota! ' i ftL °ther Charges. Land Rental. ; / ccount j Grazing. * Seed. | Plantations. in fr urseries> at 31st March.. 19Z9 * Regions. . j 19t5U * _ . . . . Distributing nurseries — £ s. d. £ s. d. £ s. d.l £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Rotorua .. .. 10,528 6 31,966 5 3:9,768 2 5 517 10 3 546 9 3: 244 14 323,571 7 8 74 0 3 125 17 10 1 5,565 11 8 7,993 19 si .. .. 9,811 18 323,571 7 8 Hanmer .. .. 8,220 7 6 471 9 8 ! 5,727 11 7 390 15 5 599 18 0 .. 115,410 2 2 81 9 3 .. 1,128 14 5 8.477 9 6177 7 7 .. 5,545 1 515.410 2 2 Naseby .. .. 1.497 1 8 2 3 4 613 10 4: 81 8 8 92 2 10 10 4 11 2,296 11 9 .. .. 216 12 3 794 5 5 .. .. 1,285 14 I 2,296 11 9 Tapanui .. .. 8,976 8 6 193 15 1 5,237 19 li 371 0 0 662 2 2- 88 2 6;15,529 7 4 128 16 11 .. 1,137 15 9 4,300 15 7 .. .. 9,961 19 1 15,529 7 4 Forest nurseries — Riverhead .. .. 1,543 0 2 265 9 3| 1,668 12 0 140 8 2 192 1 3 .. 3,809 10 10 .. .. .. 2,180 5 9 .. .. 1,629 5 1 3,809 10 10 Kaingaroa .. .. 1,833 17 11 672 7 5' 3,534 14 7! 81 8 10 48 2 .. 6,170 11 3 .. .. .. 3.179 8 11 .. 167 15 1 2,823 7 3 6,170 11 3 Karioi .. .. 2,708 1 8 977 3 Hi 2,883 13 11 216 12 4 142 12 5 .. 6,928 4 3 .. .. .. 2,417 12 6 .. .. 4,510 11 9 6,928 4 3 Golden Downs .. 3,817 15 11 197 18 6j 4,065 1 11 38 4 2 173 2 1 .. j 8,292 2 7 .. .. .. 2,006 17 4 .. .. 6,285 5 3j 8,292 2 7 Experimental nurseries — Tangimoana .. .. 261 6 7 .. 364 8 5 33 4 4 26 8 7 .. 685 7 11 .. 15 9 6 161 10 3 352 4 10 .. .. 156 3 4 685 7 11 West! and .. .. 4,487 8 3 125 18 2: 1,382 3 6 149 9 8 495 16 7, .. 6,640 16 2 65 0 0 .. 3 11 0 1,129 5 0 .. .. 5,443 0 2j 6,640 16 2 Totals .. .. 43,873 14 10 7|35,245 17 92,020 1 102,978 15 8; 343 1 889,334 1 11 349 6 sjl41 7 4 8,213 15 432,832 4 6 177 7 7167 15 147,452 5 889,334 111

Liabilities. Assets. I Ca P ital - 1 Total - 'Arboretumj Buildings, 1 Formation, i Fences. 1 ! S tolk. Seed Frames. p ™ e e ' s j DepStejntal | c eeB ' j of°LeSe! Total - i l ■ i i I i i i j Distributing nurseries — £ s. d. ! £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d.: £ s. d.' £ s. d. £ s. d. £ s. d. £ s. d. Rotorua .. .. 361 .8 816,770 6 417,131 15 0 .. 3,189 2 52,014 10 0 130 2 8 .. 73 14 0 590 0 0 .. 1267 15 01,054 12 8 9,811 18 3 .. 117,131 15 0 Hanmer .. .. 3 2 0 ! 10,182 5 510,185 7 5 .. 2,413 7 7, .. 172 16 2 925 12 4 23 10 0 .. 43 3 1 257 19 0 803 17 10 5,545 1 5 .. 10.185 7 5 Naseby .. .. 6 9 1 1,537 17 6 1,544 6 7 .. .. .. .. .. 31 0 0 .. 20 4 1 207 8 5 1,285 14 1 .. 1,544 6 7 Tapanui .. .. 430 13 314,320 4 l|l4,750 17 4 .. 1,989 11 6 .. 411 2 9 385 15 11 58 0 0 .. 11 10 0! 272 19 91,659 18 4 9,961 19 I .. 14.750 17 4 Forest nurseries — Riverhead.. .. 17 3 4 3,260 13 9| 3,277 17 1 15 6 4 562 1 1 83 18 0 1 126 9 5 199 17 2 12 0 0 197 14 5 4 7 10 248 5 3 198 12 6 1,629 5 1 .. 3,277 17 1 Kaingaroa .. .. 3,381 6 9| 3,381 6 9;.. .. 167 12 6 .. .. .. .. .. .. | 222 11 11 2,991 2 4 .. 3,381 6 9 Karioi .. .. 323 15 3 4,751 3 10 5,074 19 1 ] .. i 79 1 4 426 8 3 .. ! .. 58 17 9 .. I •. 4,510 11 9 .. 5,074 19 1 Golden Downs .. .. 7.763 17 3 7,763 17 3 1 .. 428 3 1 417 19 4 .. .. .. .. .. 632 9 7 6,285 5 3 .. 7,763 17 3 Experimental nurseries — Tangimoana .. j 5 14 4 443 5 4 448 19 8 i .. 191 4 3 .. .. 19 2 6 .. .. .. 82 9 7 156 3 4 .. 448 19 8 Westland .. .. .. 10,184 10 210,184 10 2 .. 1,373 14 22,612 0 4 260 9 6 162 17 3 .. .. .. .. 107 8 9 5,443 0 2225 0 010,184 10 2 Totals .. I 1,148 5 1172,595 10 573,743 16 4 15 6 4 9,527 16 9 i 5,576 9 6 1,945 8 1 1,674 2 8217 6 6 846 12 259 0 11 1,067 3 1 ! 4,969 9 747,620 0 9 ! 225 0 073,743 16 4

B.—l [Pt. IV

205

STATE FOREST SERVICE— continued. Summary of Plantation Operations to 31st March, 1930.

Note. Main Balance-sheet figures:— £ s . d. £ s. d. Plantations.. -- ■■ .. .. .. 2,055,347 19 1 Sand-dune Reclamation .. .. .. .. 11,153 7 3 Westland Forest Experimental Station.. .. .. 20,758 11 2 Longwood Forest .. .. .. . 1,518 1 6 2,088,777 19 0 Value of buildings, &c., above .. .. .. ~ 158,006 15 10 Debt on planted area .. .. .. .. .. 1,930,771 3 2 2,088,777 19 0

Expenditure. Receipts. Plantation. I W ™- j cSSl I I ' ~ I f I I I t I I y I ! I [J I i North Inland. ! £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ ». d. £ s. d. £ s. d. £ s. d. £ s. d. jyears. Maramarua .. .. 33,117 9 4 932 3 ] 920 0 7 38 5 3 519 0 7! 35,526 18 10 31 13 4 .. 7,602 9 7 27,892 15 11 35,526 18 10 5,840 4 15 4 2 Riverhead .. ..I 36,718 1 9 1,736 15 9 4,537 6 0 181 0 2 412 17 0! 43,586 0 8 68 14 10 .. 7,005 8 4 36,511 17 6 43,586 0 8 8,878 4 2 3 4 Tairua .. ... 15,166 8 8 .. 42 9 4 .. .. ! 15,208 18 0 .. .. 9,382 16 1 5,826 1 11 15,208 18 0 .. .. 1 Kaingaroa .. .. 251,133 16 10 58,648 5 7 86,233 14 7 30,550 15 218,658 19 9 445.225 1111 1.554 15 8 435 11 8 29,264 17 0 413,970 7 7 445,225 1111145,963 2 16 7 19 Waiotapu .. .. 104,149 13 11 79,036 14 10 25,906 0 6 33,822 18 6 3,833 0 8' 246.748 8 5 1',362 16 2 558 6 11 7,158 9 11 237,668 15 5 246,748 8 5 ; 7,920 30 0 2 31 Whakarewarewa .. 137,451 10 0 94,275 15 2 23,361 4 11 28,778 3 4 5,168 1 71 289,034 15 0 4,709 14 4 2,272 12 5 9,396 13 1 272,655 15 2 289,034 15 0 7,591 35 18 4 32 Karioi .. .. 35,399 1 4 1,592 15 3 5,056 13 9 118 15 1 1,164 6 2 43,331 11 7 501 8 6 17 15 0 16,936 10 6 25,875 17 7 43,331 11 7 9,471 2 14 8 4 South Island. Golden Downs .. .. 26,134 11 11 932 5 10 3,782 12 4 84 19 6 964 10 3! 31,898 19 10 97 2 9 1 16 3 7,735 0 9 24,065 0 1 31,898 19 10 5,556 4 6 8 3 Balmoral .. .. 80,610 3 9 16,873 18 2 29,744 16 6 7,298 5 9 4,325 18 11, 138,853 3 1 1,586 1 8 284 18 5 13,917 17 7 123,064 5 5 138,853 3 1 18,671 6 11 10 13 Eyre well .. .. 44,609 11 3 565 10 4 10,915 10 7 145 12 6 602 12 0 56,838 16 8 55 0 1 .. 12,759 10 7 44,024 6 0 56,838 16 8 12,008 3 13 4 2 Hanmer Springs .. 89,063 16 1 40,984 9 3 22,157 10 3 13,786 7 3 7,512 8 8 1 173,504 11 6 3,418 5 3 728 3 1 9,429 16 4 159.928 6 10 173,504 11 6 7,680 20 16 6 28 Blue Mountains .. 36,811 12 9 2,755 19 10 16,619 8 4 1,502 10 0 217 8 2 57,906 19 1 312 8 1 23 7 8 6,675 1 4 50,896 2 0 57,906 19 1 8,713 5 16 10 5 Conical Hills .. .. 65,243 14 9 50,196 10 3 23,101 7 1 24,868 6 9 8,066 17 11 171,476 16 9 4,512 6 4 2,475 0 4 5,855 18 7 158,633 11 6 171,476 16 9 4,116 38 10 10 27 Dusky Hill and Greenvale 60,538 10 10 41,099 18 10 29,185 9 8 21,550 5 9 4,841 8 7 157,215 13 8 1,231 16 3 458 8 0 5,437 8 3 150,088 1 2 157,215 13 8 4,466 33 12 1 32 Naseby .. .. 31,257 4 9 19,017 6 10 25,168 0 11 20,637 19 5 2,456 8 5 98,537 0 4 946 15 10 125 7 1 3,864 9 3 93,600 8 2 98,537 0 4 2,580 36 5 7 31 Experimental Stations. Puhipuhi .. .. 9,493 7 11 2,954 19 2 621 13 10 294 5 11 196 9 2 13,560 16 0 252 7 0 30 18 8 543 4 6 12.734 5 10 13,560 16 0 770 16 10 10 12 Rangitikei .. .. 3,915 1 6 538 18 8 2,920 4 1 339 15 2 .. 7,713 19 5 0 11 9 .. 1,250 3 11 6.463 3 9 7.713 19 5 671 9 12 8 9 Rangitikei Sand-dunes Re- 8,786 18 1 1,554 0 5 .. .. .. 10,340 18 6 .. .. 989 8 1 9,351 10 5 10,340 18 6 3,063 3 1 0 2 clamation Dumgree .. .. 14,530 3 3 12,726 12 8 3,985 7 0 6,126 12 1 6,816 2 0 44,184 17 0 3,546 15 6 2,082 4 0 201 17 3 38,354 0 3 44,184 17 0 342 112 3 6 27 Westland .. .. 17.349 3 9 .. 3,409 7 5.. .. 20,758 11 2 .. .. 2,024 19 4 18,733 11 10 20.758 11 2 1,688 11 111 7 Galloway .. .. 68 19 10 54 18 8 16 0 0 12 7 11 0 5 11 152 12 4 .. .. 18 19 6 133 12 10 ; 152 12 4 2 66 16 5 14 Gimmerburn .. .. 3,621 0 6 4,877 16 1 3,288 0 0 5,224 18 1 599 1 5 17,610 16 1 1,982 18 8 1,401 12 6 151 0 0 14,075 4 11 17.610 16 1 93 151 6 11 29 Omarama .. .. 70 0 0 .. .. .. ■ • 70 0 0 .. .. 17 14 0 52 6 0 70 0 0! .. 14 Raincliff .. .. 1,111 14 11 749 14 8 .. .. 1,608 0 5 3,469 10 0 11 4 0 22 2 0 218 5 2 3.217 18 10 3,469 10 0 159 20 4 9 28 Waitahuna .. .. 267 7 9 358 0 10 63 0 0 95 6 8 8 7 8 792 2 ll 1 .. .. 17 14 0 774 8 II 792 2 11 11 70 8 1 23 Longwood .. .. 778 5 10 48 11 10 648 17 3 35 14 0 6 12 7 1,518 1 6 .. .. 151 2 11 1,366 18 7 1,518 1 6 288-5 4 14 9 3 Muriwai Sand Dunes .. 812 8 9 .. .. .. •• 812 8 9 .. .. •• 812 8 9 812 8 9 .. .. 1,108,210 0 0|432,512 2 0 321,684 14 11 195,493 4 367,978 17 102,125,878 19 0 26,182 16 010,918 4 0 158,006 15 10 1,930,771 3 22,125,878 19 0 1 I i I 1 [J 1

B.—l [PT. IV].

206

STATE FOREST SERVICE —continued. STATE FORESTS ACCOUNT. Balance-sheet as at 31st March, 1930. Liabilities. £ s. d. Assets. £ a. d. Forest Capital Account .. .. .. 36,363,492 4 4 Land .. .. .. .. .. 1,996,072 611 Loans — £ s. d. Standing forests .. .. .. .. 34,028,189 15 2 Debentures and stock issued 1,313,171 6 3 Forest improvements— £ s. d. Advances from Consolidated Demarcation .. .. 2,167 17 5 Fund .. .. .. 59,250 0 0 Roads and tracks.. .. 4,870 2 3 .1,372,421 6 3 Protection improvements .. 305 12 4 Sundry creditors — 7,343 12 0 National Endowment Ac- Departmental property—lndicount .. .. 15,821 0 5 genous forests — Lands Department—Hurakia Buildings .. .. 5,075 16 5 Forest .. .. 5,822 0 0 Field equipment .. .. 2,207 1 3 Open Accounts— Office equipment .. .. 3,668 0 1 Departmental .. .. 709 10 2 ! Motor-vehicles .. .. 2,644 0 1 Sundry .. .. 9,207 11 4 Telephone-lines .. .. 433 16 6 Interest accrued on loans .. 9,861 6 5 Fire-fighting equipment .. 301 19 3 — 41,421 8 4 Photographic equipment _.. 132 5 9 Reserves — Reference library and forest Bad debts .. .. 2,500 0 0 exhibits .. .. 1,231 16 11 Public debt redemption .. 3,129 7 5 Forest ecology, equipment, General Reserve .. .. 616,283 13 3 &c. .. .. .. 239 10 10 621,913 0 8 Timber-testing equipment .. 778 14 1 Amounts held in deposit .. .. .. 1,728 8 8 Forest atlas .. .. 1,911 19 11 Writings-off in Suspense .. .. . 14,388 12 10 Stores and miscellaneous .. 46 14 2 18,671 15 3 Sundry debtors — Departmental .. .. 9,751 13 8 Sundry .. .. .. 112,137 2 2 Interest accrued on investments .. .. 164 7 8 122,053 3 6 Nurseries and plantations— Nurseries .. .. 73,743 16 4 Plantations .. .. 2,055,347 19 1 Administration expenses not yet allocated .. .. 2,077 11 9 2,131,169 7 2 Experimental and research works — Sand-dune reclamation .. 11,153 7 3 Westland Forest Experimental Station .. 20,758 11 2 Auckland Experimental Station .. .. 954 7 3 Re - establishment, Longwood Forest .. .. 1,518 1 6 Rj - establishment, Waikaia Forest .. .. 0 10 6 Re - establishment, Eiua Forest .. .. 1,451 12 5 Arboretum and sample plots 692 10 2 36,529 0 3 Seed in stock .. .. 6,295 19 10 Seed in transit .. .. 162 16 6 6,458 16 4 Investment in Public Debt Redemption Fund .. .. .. 4,003 11 0 Assets Suspense .. .. .. .. 14,388 12 10 Deposit Account — Receiver-General's .. 675 7 9 Other (Forest Clerks) .. 1,053 0 11 1,728 8 8 Cash in Post Office .. .. 34 19 11 Cash in Public Account .. 48,719 12 4 Imprests outstanding .. 1 19 9 48,756 12 0 £38,415,365 1 1 £38,415,365 1 1 Notes. —(1) Lands and standing forests other than areas purchased have been valued as follows: Prairie value, ss. per acre; protection, £1 per acre; merchantable forest, £10 per acre. (2) Plantations have been valued at cost plus compound interest less returns compounded. E. Phillips Turner, Director of Forestry. W. Riach, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —Gr. F. C. Campbell, Controller and Auditor-General.

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