Papers Past | Parliamentary Papers | Appendix to the Journals of the House of Representatives | 1931 Session I-II | BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF...

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1931. NEW ZEALAND

BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1930-31. AUDITED ACCOUNTS.

I—B. 1 [Pt. IV].

B.—l [Pt. [V).

CONTENTS.

PAGE Administration of Western Samoa .. .. 3 Agriculture Department— Departmental .. .. .. .. 4 Moumahaki Endowment Account .. .. 11 Orchard Tax Act 1927 Deposit Account .. 12 Weraroa Agricultural Endowment Account .. 13 Audit Department .. .. .. 14 Bank of New Zealand Shares Account .. .. 14 Board of Maori Ethnological Research.. .. 15 Cook Islands Department .. .. .. 17 Crown Law Office .. .. .. .. 21 Customs Department .. .. .. 22 Defence Department .. .. .. 23 Discharged Soldiers Settlement Account .. 27 Discharged Soldiers Settlement Loans Act 1920 Depreciation Fund Account .. .. 29 Education Department .. .. 30 Electoral Department .. .. .. 41 Electric Supply Account .. .. .. 222 External Afiairs Department .. .. 42 General Purposes Relief Account .. .. 43 Government Fire Insurance Fund .. .. 44 Government Life Insurance Department .. 45 Government Stores Marine Insurance Fund .. 46 Greymouth Harbour Board—Special Coal Rate.. 46 Hauraki Plains Settlement Account .. .. 47 Health Department .. .. .. 48 Immigration Department .. .. 55 Industries and Commerce, Tourist, and Publicity Department .. .. .. .. 56 Internal Affairs Department .. .. .. 63 Justice Department .. .. .. 67 Kauri Gum Industry Account .. .. 69 Labour Department .. .. .. 70 Land Assurance Fund .. .. .. 72 Land and Deeds Department .. .. 73 Land and Income Tax Department .. . . 74 Land for Settlements Account .. .. 75 Lands and Survey Department—Departmental .. .. .. 78 Auckland Museum Endowment Account .. 79 Bluff Harbour Endowment Account .. 80 Clutha River Trust Account .. .. 80 Crown Lands .. .. .. 81 Geraldine County River District Account .. 83 Gore High School Endowment Account .. 83 Greymouth Technical and Hokitika High Schools Account .. .. .. 84 Hunter Soldiers' Assistance Trust Account .. 85 Hutt Valley Land Settlement Account .. 86 New Zealand University Endowment (Westland) Account .. .. .. 87 North Island Experimental Dairy School Account 87 Otago Boys' and Girls' High Schools Endowment Account .. .. .. 88 Otago University Endowment Account .. 89 Primary Education Endowment Deposit Account .. .. .. 90 Rotorua College and Grammar School Account 91 Secondary Education Endowment Deposit Account .. .. .. 92 Taranaki Scholarship Endowment Account .. 93 Victoria College Endowment Account .. 93 Waipiata - Hamiltons Library Endowment Account .. .. .. 94 Wairoa Harbour Endowment Account .. 94 Wanganui Harbour Endowment Account .. 95 Wanganui River Trust Account ... 96

PAGE Legislative Department .. .. .. 97 Main Highways Account .. .. .. 233 Maori Purposes Fund Control Board .. .. 216 Marine Department .. .. .. 98 Mental Hospitals Department .. .. 102 Mines Department .. .. .. .. 106 Mining Advances Account .. .. .. 108 Miscellaneous Advances from Consolidated Fund 108 National Endowment Account .. .. 109 National Provident Fund .. .. ..110 National Provident Fund and Friendly Societies Department .. .. .. ..11l Native Department .. .. .. .. 113 Native Department—District Maori Land Boards 115 Native Land Settlement Account .. .. 211 Native Trust Office .. .. .. .. 237 Nauru and Ocean Islands Account .. .. 121 Naval Defence .. .. .. .. 122 New Zealand Reparation Estates, Samoa . . 123 Pensions Department .. .. .. 126 Police Department .. .. .. 127 Post and Telegraph Department .. .. 218 Prime Minister's Department .. .. 215 Printing and Stationery Department .. .. 129 Prisons Department .. .. .. 131 Public Debt Redemption Fund .. .. 144 Public Service Commissioner's Office .. .. 145 Public Service Superannuation Fund .. 145 Public Trust Office .. .. .. .. 147 Public Works Department .. .. .. 149 Public Works Department—Ellesmereand Forsyth Reclamation and Akaroa Railway Trust Account 159 Railways Department .. .. 160 Railways Superannuation Fund .. .. 168 Rangitaiki Land Drainage Account .. .. 171 Reserve Fund Account .. .. .. 172 Samoan Loan Sinking Fund .. .. ..172 Samoan Loan Suspense Account .. .. 173 Scenic Reserves Account .. .. .. 173 Scientific and Industrial Research Department .. 174 Stamp Duties Department .. .. .. 178 State Advances Office— Settlers Branch .. .. .. .. 179 Rural Advances Branch .. .. ..181 Workers Branch .. .. .. .. 182 Local Authorities Branch .. .. 183 Public Debt Sinking Funds Branch .. .. 184 Advances Office Sinking Fund Account .. 185 Housing Account .. .. . . ..186 Loans to Employers for Workers' Dwellings Account .. .. .. .. 187 Fruit Preserving Industry Account .. .. 188 Cold Storage Advances Account .. .. 189 Fishing Industry Promotion Account . . 190 Repatriation .. .. .. 191 State Coal-mines .. .. .. .. 192 State Fire Insurance Office .. .. 196 State Fire Insurance Office—Accident Branch -. 197 State Forests Account .. .. 198 Swamp Land Drainage Account .. .. 202 Teachers' Superannuation Fund .. .. 204 Transport Department .. .. .. 205 Treasury Department .. .. 206 Unemployment Fund .. .. .. 207 Valuation Department .. .. .. 208 Waihou and Ohinemuri Rivers Improvement Account .. .. .. .. .. 209 Westport Harbour Account .. .. .. 210

8.-l [Pt. IV

ADMINISTRATION OF WESTERN SAMOA.

Profit and Loss Account for the Year ended 31st March, 1931.

£ a. d. | £s. d. To Departmental—Vote, Expenditure .. .. 140,288 5 8 By Departmental—Vote, Revenue .. .. 130,386 18 II Departmental debtors at Ist April, 1930 .. 7,066 9 1 ! Contribution from New Zealand Government Departmental stores on hand at Ist April, 1930 14,650 1 6 Consolidated Fund .. .. .. 21,000 0 0 Expenses incurred during visit of H.M.S. i Sundry sales —Stationery, &c. .. .. 192 0 8 " Dunedin ".. .. .. .. 485 2 10 Transfer to Assets Accounts—Capital expendiLoss on realization of harbour stores, &c. .. 99 8 6 ture .. .. .. .. .. 4,002 8 1 Sundrv creditors for goods and services out- Sundry departmental debtors at 31st March, standing at 31st March, 1931 .. .. 337 0 7 1931 .. .. .. .. .. 7,477 10 1 Engineering and Transport Department excels Departmental stores on hand at 31st March, receipts (separate account) .. .. 6,116 8 3 1931 .. .. .. .. .. 13,911 11 4 Adjustment—Furniture values as at Ist April, Loss transferred to General Reserve Account.. 559 13 5 1930 .. .. .. .. .. 410 18 6 Bad and Doubtful Debts Reserve .. .. 747 15 0 Depreciation Reserve —Buildings, furniture, and plant .. .. .. .. 6,745 12 8 Post Office Savings-bank General Reserve Account .. .. .. .. 582 19 11 £177,530 2 6 £177,530 2 6

Balance-sheet as at 31st March, 1931.

Liabilities. £ t>. d. Assets. £ s. d. Loan capital (amount raised under New Zea- Land .. .. .. .. .. 22,444 4 9 land Finance Act, 1921-22, section 26) .. 165,200 0 0 Buildings .. .. .. .. .. 93,241 15 0 Liability to sundry depositors —Sanioan Post Public works—roads, bridges, &c. .. .. 139,000 0 0 Office Savings-bank .. .. .. 37,234 10 9 Plant and machinery .. .. .. 11,755 7 0 Sundry creditors .. .. .. 337 0 7 [ Harbour plant— £ s. d. Samoan Currency-note Issue Reserve .. 30,000 0 0 Water-barges .. .. .. 781 0 0 £ s. d. Launches and boats .. .. 2,500 0 0 Chinese Transport Reserve .. 8,491 17 3 Tools and gear .. .. .. 561 0 0 Widow and Orphan Fund 3,842 0 0 Account .. .. 4 7 9 Furniture and fittings .. .. .. 12,410 13 10 Miscellaneous Suspense Ac- Motor and other vehicles .. .. .. 795 0 0 count .. .. 8 15 3 Saddlery and harness .. .. .. 56 10 0 8,505 0 3 Arms and ammunition .. .. .. 800 0 0 Sundry amounts held on deposit .. .. 1,800 19 7 Fire-fighting appliances .. .. .. 272 6 4 Interest Suspense Account .. .. 1,200 0 0 Tools and gear .. .. .. .. 131 15 9 Reserves — Consumable stores on hand .. .. .. 12,681 11 2 Engineering and Transport Farm ventures— Department—lnterest £ s. d. Tuvao—Plant and stock .. .. 149 18 0 and depreciation reserves 4,235 8 9 Tafaigata—Plant and stock .. 650 0 0 Post Office Savings-bank Vaipouli—Plant and stock .. 134 7 5 General Reserve .. 1,160 2 5 934 5 5 Furniture and Fittings Re- Live-stock .. .. .. .. 319 10 0 serve .. .. 12,410 13 10 Engineering and Transport Department—HydroPlant and Machinery Re- electric plant, &c. .. .. .. 26,401 15 8 serve .. .. 15,597 7 0 Apia Park improvements .. .. .. 3,500 0 0 Property Reserve .. 115,685 19 9 £ s. d. Public Works Redemption Departmental sundry debtors .. 7,477 10 1 Fund Reserve .. 18,894 17 10 Departmental miscellaneous sundry Depreciation Reserve .. 7,976 611 debtors .. .. .. .. 177 10 0 Bad and Doubtful Debts Amounts recoverable from other AdReserve .. .. 773 17 3 ministrations .. .. .. 323 2 9 General Reserve .. 36,337 17 4 7,978 2 10 213,072 11 1 Advances.. .. .. .. .. 2,012 9 9 Writings off Suspense Account .. .. 96 14 6 Unauthorized expenditure .. .. .. 110 6 0 Investment funds — Post Office Savings-bank— £ s. d. New Zealand investments .. 35,309 0 0 Fixed deposit (Bank of New Zealand, Apia) .. .. .. 2,000 0 0 Public Works loan redemption .. 18,894 17 10 Chinese transport and repatriation .. 6,500 0 0 Fixed deposit (Bank of New Zealand) 10,250 0 0 Samoan currency-note security .. 32,000 0 0 104,953 17 10 Losses in Suspense Account .. .. .. 96 14 6 Cash and bank balances — Bank of New Zealand, Apia and £ s. d. Auckland .. .. .. 12,479 1 1 London Bank .. .. .. 10 4 6 Cash in hand, Resident Commissioner, Savai'i .. .. .. 43 7 8 Samoan Treasury Deposit Account, Wei- £ s. d. lington .. .. 5,431 6 6 Less remittances in transit, £4,326 18s. 5d.; add amount in suspense, £1,014 3s. 7d. .. ..5,341 2 0 90 4 6 12,622 17 9 Post Office Savings-bank .. . . .. 1,085 13 2 £457,446 16 9 £457,446 16 9 Note.—The above accounts are subject to audit. E. B. Peck, A.K.A.N.Z., Treasurer. 1*

B.—l TPt

DEPARTMENT OF AGRICULTURE. Revenue Account for the Year ended 31st March, 1931.

I I ~~ I Particulars. Head Office. 110 ''airy Division. Fields Division. Total. Dr. ! £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Personal services and locomotion .'(2,363 18 0 110,133 6 4 22,973 19 6 51,332 5 4 35,094 9 10 251,897 19 0 General establishment (office rents, ! 17,435 12 0 1,170 6 0 275 13 5 88 17 10 688 2 0 19,658 11 3 printing, &c.) Investigations and works for im 3,583 9 4 507 5 4 123 6 1 11,659 7 10 4,497 6 4 20,370 14 11 provement of agricultural knowledge Control and destruction of diseases .. 12,718 1 6 411 15 4 13,129 16 10 and pests Grading, testing, and laboratory 847 5 2 1,813 16 0 .. .. .. 2,661 1 2 services to improve agricultural knowledge and the standard of agricultural exports Contribution to steamer services 187 10 0 .. .. .. 187 10 0 (Chatham Islands) Carriage of lime and fertilizers .. 74,397 6 9 .. .. .. 74,397 6 9 Guarantee on shipments of fruit .. .. 5,897112 .. 5,897112 Guarantee on shipment of eggs .. .. 5,556 18 5 5,556 18 5 Grants to Lincoln College ..2,709 80 .. .. 2,709 80 Compensation under Stock Act .. 15,904 15 4 .. 15,904 15 4 Compensation under Slaughtering .. 12,521 13 2 .. .. .. 12,521 13 2 and Inspection Act ' 131,524 9 3 160,326 2 1 29,270 10 2 63,080 11 0 j 40,691 13 6 424,893 6 0 Cr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Control and destruction of diseases .. .. 492 .. .. 492 and pests Grading, testing, and laboratory .. .. 34,641 4 0 689 19 9 35,331 3 9 services to improve agricultural knowledge and the standard of agricultural exports Interest on sundry advances .. .. 182 11 0 37 15 0 .. 220 6 0 Fees under Dairy Industry Act.. .. 2,433 17 6 .. .. .. 2,433 17 6 Fees under Stock Act .. .. 1,225 16 0 .. .. 1,225 16 0 Fees under Slaughtering and In- .. 36,368 12 8 .. .. .. 36,368 12 8 spection Act Fees under Orchard and Garden .. 615 8 5 .. .. 615 8 5 Diseases Act Fees under Margarine Act .. .. .. .. 600 .. 600 Fees under Veterinary Surgeons 746 .. .. .. 746 Act Balance carried down .. .. 131,517 4 9 120,115 4 11 28,650 12 7 28,395 12 0 40,001 13 9 348,680 8 0 131,524 9 3 160,326 2 1 29,270 10 2 63,080 11 0 40,691 13 6 424,893 6 0 Dr. £ s. d. Cr. £ s. d. To Balance brought down .. .. .. 348,680 8 0 By Rent of buildings .. .. .. 1,581191 Depreciation .. .. .. .. 8,407 15 0 Territorial revenue .. .. .. 51 9 0 Interest .. .. .. .. 5,889 18 1 Balance carried down .. .. .. 361,344 13 0 £362,978 1 1 £362,978 1 1 £ s. d. £ s. d. To Balance brought down .. .. .. 361,344 13 0 By Balance .. .. .. .. 380,521 6 10 Losses from special accounts — Experimental farms and areas, quarantine station, poultry station, and cattle-dip .. 10,461 9 8 Rabbit-destruction, poisons, and poisonmixing depots .. .. .. 463 10 9 Te Kauwhata Horticultural Station .. 397 1 8 Ruakura Farm of Instruction — £ s. d. Farm-working .. .. 2,468 10 7 Experimental, educational, and hostel .. .. 5,386 1 2 7,854 11 9 £380,521 6 10 £380,521 6 10 Note.—The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental values as assessed by the Public Works and Justice Departments; (6) interest at 4J per cent, on capital as at 1st April, 1930.

B.—l [Pt. IV].

DEPARTMENT OF AGRICULTURE— continued. EXPERIMENTAL FARMS AND AREAS, QUARANTINE STATIONS, POULTRY STATION, AND CATTLE-DIP. Working Account and Profit and Loss Account for the Year ended 31st March, 1931.

Waimaunga Ashburton Mlffiaku Farn , Puwm Karm . Marton GaUoway Qoie An& "nUnf IS, ™ttW Totel - Farm. l< arm. Area. Station. Station. Station. WallaceviUe. Dr. To Stock, 1st April, l'J30— £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Live-stock .. .. 631 12 0 88 3 0 976 15 0 874 14 0 40 0 0 1,207 5 0 .. I.r>20 16 0 168 10 0 191 7 0 666 4 0 .. 6,371 6 0 Farm crops and stores .. 492 0 0 454 5 9 I 285 3 11 230 10 6 129 16 6 614 1 3 122 15 10 49 19 11 32 12 3 27 17 6 110 17 2 18 5 6 2,568 6 1 Waaes .. .. .. 433 7 6 549 1 8 j 607 19 6 516 15 1 434 17 6 546 14 8 347 17 3 327 6 1 272 0 10 255 11 8 557 9 7 80 0 0 j 4,929 1 4 Purchase of live-stock 110 15 0 .. 180 12 10 150 10 6 166 16 4 6 6 0 .. .. .. 11 2 10 .. .. 626 3 6 Launch and steamer services .. .. .. .. .. .. .. 287 11 'J 509 5 2 53 5 8 i .. .. 850 2 7 Manures and .seeds .. 40 10 8 18 8 1 137 6 0 69 3 4 58 9 4 61 19 5 44 16 4 .. .. .. .. .. 430 13 2 Cultivating, harvesting, &c. .. 48 12 1 .. .. 18 0 0 79 10 2 130 6 5 .. .. .. .. .. 276 8 8 Purchase of foodstuffs .. 4 5 4 .. 22 15 2 17 11 6 .. 10 4 0 .. 142 5 2 163 17 3 14 0 1 626 5 10 .. 1,001 4 4 Cartage and sundries . 123 16 11 24 2 10 106 16 11 34 3 0 367 15 11 98 6 1 17 10 9 58 15 8 106 13 5 7 4 3 109 6 10 18 11 2 1,073 3 9 Balance carried down . . .. .. .. .. .. 23 16 8 .. .. .. .. .. .. 23 16 8 1,836 7 5 1,182 13 5 J2,317 9 4 1,893 7 11 1.215 15 7 2,648 3 3 663 6 7 2,392 14 7 1,252 18 11 , 560 9 0 2,070 3 5 116 16 8 18,150 6 1 To Balance brought down .. 301 6 10 769 9 8 ' 635 8 7 208 1 2 842 7 6 .. 359 12 9 518 16 0 886 8 5 333 11 9 378 10 3 27 19 8 5,261 12 7 Repairs and maintenance .. 11 14 10 2 19 2 i 38 2 0 8 19 7 2 0 0 17 16 11 .. 13 9 10 9 11 3 3 4 11 7 10 3 | .. 115 8 9 Sundries.. .. .. 11 19 3 46 13 6 20 10 4 13 13 9 .. 67 10 9 1 11 5 .. 14 0 0 4 0 0 I 100 19 11 .. 280 18 11 Management . . . . 50 0 0 40 0 0 50 0 0 50 0 0 30 0 0 50 0 0 25 0 0 50 0 0 20 0 0 25 0 0 50 0 0 5 0 0 445 0 0 Rent .. .. .. .. 228 12 2 .. .. 166 10 0 .. 62 10 0 .. .. .. 6 0 0 .. 463 12 2 Depreciation .. .. 167 9 9 45 15 0 105 14 1 167 5 6 19 0 9 181 11 6 9 3 11 60 12 0 137 8 3 88 IS 2 138 8 11 j 48 3 4 1,169 11 2 Interest on capital .. 367 6 3 57 0 9 398 19 1 266 11 9 29 8 7 249 15 3 9 14 4 681 6 4 231 19 10 242 8 10 153 5 6 44 3 4 2.731 19 10 Administration charges .. 15 15 10 12 10 6 24 5 6 17 0 0 16 10 0 17 10 4 7 18 4 25 12 9 i 16 14 2 4 10 6 26 18 2 ' 118 6 187 4 7 925 12 9 1,203 0 9 1,272 19 7 731 11 9 1,105 16 10 584 4 9 i 475 10 9 1,349 16 11 1,316 1 11 701 14 2 861 13 0 127 4 10 10,655 8 0 Cr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Sales of live-stock .. 245 5 2 32 13 2 451 3 11 49 14 6 95 7 9 166 2 3 .. 1,308 6 4 35 15 5 10 0 0 357 14 3 .. 2,752 2 9 ' Sales of produce .. .. 252 9 8 234 5 5 232 9 11 441 13 3 96 7 8 508 11 4 128 12 2 194 3 1 .. 13 10 7 816 10 (i .. 2,918 13 7 Fees .. .. .. .. .. .. .. .. .. .. 254 2 7 189 1 10 26 17 8 .. 81 12 6 551 14 7 Sundries .. .. .. .. 4 13 9 13 17 4 3 14 1 5 3 0 .. .. 26 18 7 10 0 0 .. 12 7 .. 65 9 4 Stock. 31st .March, 1931— Live-stock .. .. 548 5 0 45 10 0 627 11 0 988 8 0 110 16 0 1,219 5 0 .. 52 12 6 108 5 0 149 5 0 434 10 0 .. 4,284 7 6 Farm crops and stores .. 489 0 9 96 1 5 356 18 7 201 16 11 i 65 13 8 754 4 8 175 1 8 37 15 6 23 8 3 27 4 0 81 15 10 7 4 6 2,316 5 9 Balances carried down .. 301 6 10 769 9 8 635 8 7 208 1 2 j 842 7 6 .. 359 12 9 518 16 0 886 8 5 333 11 9 378 10 3 27 19 8 5,261 12 7 1,836 7 5 1,182 13 5 2,317 9 4 1,893 7 11 1,215 15 7 j2,648 3 3 663 6 7 2,392 14 7 1,252 18 11 560 9 0 2,070 3 5 116 16 8 !l8,150 6 1 Bv Balance brought down . . . . .. . . .. . . 23 16 8 . . . . . . .. .. .. 23 16 8 Rents .. .. .. 47 10 0 9 11 8 40 0 0 30 0 0 .. 30 0 0 .. .. .. .. 13 0 0 i .. 170 1 8 Balances (losses) .. .. 878 2 9 1,193 9 1 1,232 19 7 701 11 9 1,105 16 10 530 8 1 475 10 9 1,349 16 11 1,316 1 11 701 14 2 848 13 0 ; 127 4 10 10,461 9 8 925 12 9 1,203 0 9 1,272 19 7 731 11 9 1,105 16 10 584 4 9 475 10 9 1,349 16 11 1,316 1 11 701 14 2 861 13 0 127 4 10 10,655 8 0

8.-l [Pt. IV].

DEPARTMENT OF AGRICULTURE— continued. RUAKURA FARM OF INSTRUCTION. Farm Trading Account for the Year ended 31st March, 1931.

experimental. Apiary. Dairy Herd. Farm Crope. Farm Stores. <£»£* *%*%*£■ Orchard. Pigs. Poultry. Sheep. Vegetable Wording- Tota]3 , ', Grand Totata. Sections. fir. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d.l £ s. d. £ s. d. £ s. d. £ 8. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d.j £ s. d. To Stock at 1st April, 1930 194 1 42,925 6 61,806 11 2 374 3 43,417 1 51,519 14 9 84 12 7 716 19 9 219 15 33,352 2 6 50 0 0 412 0 015,072 8 7 97 12 1015,170 1 5 Purchases .. .. 12 3 0 261 15 0 49 8 9 924 16 3 3 5!) .. 0 5 0 70 15 0! 5 18 0 888 1 3 5 8 4 .. 2,221 16 4 654 14 3 2,876 10 7 Labour, including 74 4 5 439 2 10 596 7 5 106 10 10! 414 13 7 513 14 0 129 15 9 294 12 3J 82 15 3 349 5 2 115 14 0 76 8 9 3,193 4 32,873 4 7 6,066 8 10 salaries Horse-labour .. 14 14 8 216 10 6 210 11 5 10 8 8 241 8 2 123 5 8 18 18 11 45 13 t 16 11 5 71 6 11 8 17 1 4 7 3 982 14 0 163 8 7 1,146 2 7 Repairs and sundries 4 14 10 231 10 1 9 2 4 59 11 10| 72 0 9 123 3 2 7 4 8 172 16 J 18 8 0 103 8 9 12 7 70 1 II 1 873 5 2 220 8 7 1,093 13 9 paid for Repairs and sundries .. 0 14 6 .. 84 10 0 .. 321 0 0 .. 0 7 3 .. 1 10 6j .. .. 408 2 3 10 16 11 418 19 2 from farm Feed purchased .. .. 99 15 2 .. .. .. 186 16 10 .. 289 5 0 174 1 0 .. .. .. 749 18 0 .. 749 18 0 Pastures and produce .. 2,373 11 1 531 4 10 .. .. 1,167 7 4 .. 171 1 7 10 7 61,396 16 7 .. 368 3 1 6,018 12 0 764 2 1 6,782 14 1 from farm Store issues .. 6 9 5 85 16 3 110 8 8 0 14 8 343 1 4 53 19 9 3 10 3 16 0 2 9 18 4 15 5 11 16 8 13 18 5 660 9 10 291 5 0 951 14 10 Balances (profits) .. 702 .. 014 .. 2,253 9 4 78 3 10 .. .. .. .. .. j 630 8 7; 2,969 3 3 .. 2,969 3 3 313 7 10 6,634 1113,313 15 111,560 15 7J6,745 0 44,087 5 4 244 7 21,777 10 71537 14 96,177 17 7| 182 8 81,575 8 0 33,149 13 85,075 12 1038,225 6 6 Cr. £ e. d. £ s. d. £ s. d. £ s. d.i £ s. d. £ s. d. £ 8. d. £ s. d. £ s. d. £ s. d.j £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. BySales .. .. 66 12 11,869 18 11 148 17 11 8 13 11 .. 1,079 12 7 13 4' 869 18 7 179 4 102,599 5 10 1 17 8 .. 6,824 5 81,925 0 5 8,749 6 1 Issues, produce .. 21 5 0 324 15 01,313 7 2 1,113 1 0|3,484 17 01,385 11 3 82 9 8 11 7 0 38 0 2 381 1 4 57 4 7 .. 8,212 19 2 315 6 9 8,528 5 11 Horse-labour .. .. .. .. .. .. .. .. .. .. .. .. 1,175 8 0! 1,175 8 0 .. 1,175 8 0 Stock at 31st March, 1!)31 226 10 9,3,307 17 11,85110 10 400 18 93,260 3 41,622 16 95 3 7 794 9 3 212 11 32,214 0 10 50 0 0 400 0 014,435 7 2 86 3 914,52110 11 Balances (loss) .. .. 1,131 10 11 .. 38 1 11 .. .. 65 10 7 101 15 9 107 18 6 983 9 7 73 6 5 .. 2,501 13 82,749 1 11 5,250 15 7 313 7 106,634 1 11,3,313 15 ll|l,u60 15 7,6,745 0 44,087 5 4 244 7 21,777 10 7| 537 14 96,177 17 7 182 8 81,575 8 033,149 13 8|5,075 12 1038,225 6 6

8.-l [Pt. IV].

DEPARTMENT OF AGRICULTURE— continued. RUAKURA FARM OF INSTRUCTION— continued. Experimental, Educational, and Hostel Section Trading Account for the Year ended 31st March, 1931.

Profit and Loss Account for the Year ended 31st March, 1931.

iilf.ural S.P. Farm School. n-™»fniei.t.l Hximrimental. Visitors. Education: (Includes ; J?J;,iSf? Total - General. Quarters.) J.Mnbits. I [_ I j Expenditure. £ e. d. £ e. d. £ b. d. I id. £ s. d. £ s. d. To Stock at 1st April, 1930 .. .. .. .. 23 9 6 W 3 4 .. 97 12 10 Purchases .. .. .. 40 0 0 .. 3 14 6 610 19 9 .. 654 14 3 Labour (including salaries) .. 15 17 11 3i'i) 17 6' 406 0 3 2,077 5 0 , 44 3 11 2,873 4 7 Horse-labour .. .. .. 1 14 6 (i 17 0 75 13 7 78 9 2 0 14 4 163 8 7 Repairs and sundries paid for .. 28 13 6 .. 59 14 8 ; 131 1 4 0 19 1 220 8 7 Repairs and sundries from farm .. ; 3 12 0 .. .. 7 4 11 .. 10 16 11 Produce from farm .. .. I 16 0 0 0 4 0 .. 747 18 1 .. 764 2 1 Store issues .. .. .. 9 8 3 . . 34 10 0 247 3 3 0 3 6, 291 5 0 115 6 2 J 336 18 6 J 603 2 6 | 3,974 4 10 46 0 10 5,075 12 10 Income. t B. d. £ s. d. £ s. d. £ s. d. £ s. d. a. d. By Sales .. .. .. .. 53 5 It .. 12 15 4 1,858 19 4 .. 1,925 0 5 Issues produce .. .. .. .. .. .. 315 6 9 .. 315 6 9 Stock at 31st March, 1!»31 .. .. .. .. 27 4 0 58 19 9 .. 86 3 9 Balance (loss) .. .. .. f>2 0 5 336 18 6 ! 563 3 2 1,740 19 0 46 0 10 2,749 1 11 115 6 2 i 336 18 6 603 2 6 3,974 4 10 46 0 10 5,075 12 10 I 1

Experimental, Farm Working Account. Educational, and Hostel Total. Section. l)r. £ s. d. ' £ s. (1. £ s. d. To Trading Account—Balance brought forward .. .. .. .. 2,74!) 1 11 2,749 1 11 Interest .. .. .. .. .. .. .. 2,368 10 4 1,089 3 4 3,457 13 8 Depreciation .. .. .. .. .. .. 399 3 4 725 5 0 1,124 8 4 Cutting hedges .. .. .. .. .. .. 12 8 8 I:! 8 8 24 17 4 Carpenters'Shop Working Account .. .. .. .. 26 111 10 2<» 19 11 53 19 9 Electric-light Working Account .. .. .. .. 20 2 7 40 5 3 60 7 10 Motor-car Working Account .. .. .. .. 23 11 3 47 2 7 70 13 10 Water-supply Working Account .. .. .. .. 45 11 2 45 11 1 91 2 3 Office and management expenses .. .. .. .. | 168 16 9 506 10 3 675 7 0 Head Office administration expenses.. .. .. . 71 16 7 143 13 2 215 9 9 3,137 0 6 5,386 1 2 8,523 1 8 Or. By Trading Account— £ s. d. £ s. d. £ s. d. Balance, being gross profit, brought forward .. .. .. 2,969 3 3 Less gross losses, brought forward . .. .. 2.501 13 8 467 9 7 .. 467 9 7 Rents 201 0 4 .. 201 0 4 Balance, being net loss .. .. .. .. -. 2,468 10 7 5,386 1 2 7,854 11 9 3.137 0 6 5,386 1 2 8,523 1 8

8.-l [Pγ. IV].

DEPARTMENT OF AGRICULTURE— continued. TE KAUWHATA HORTICULTURAL STATION. Working Account and Profit and Loss Account for the Year ended 31st March, 1931.

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

Plantation. General Farm. Vineyard. Wine-cellar. Horticulture. Management. Totals. m „ Dr - £ b. d. £ s. d. J f b. d. £ s. d. £ s. d. £ s. d. £ s. d. To Stock, 1st April, 1930 .. .. 1.546 5 8j 33 8 4 11,647 15 2 22 11 9 .. 13,250 Oil Wages and salaries .. 554 15 2 351 17 1 1,259 14 7 783 16 0 293 12 0 .. 3,243 15 7 Inter-section charges .. 143 15 0 .. 49 15 0 1,688 6 0 3 5 0 1 885 1 0 Sundry purchases .. .. 105 2 8 40 16 8 43 15 9 0 15 6 . 190 10 7 Cartage and freight .. 61 18 6 30 18 1 3 6 1 81 9 10 2 0 3 179 12 9 Purchase of sugar .. .. .. .. 98 10 1 .. .. 98 10 1 Purchase of manures, seeds, .. 137 8 5 68 15 11 .. .. .. 206 4 4 &c. Purchase of bottles, corks, &c. .. .. .. 166 3 7 .. 166 3 7 Purchase of cases, straw, &c. I .. .. .. 109 13 10 . .. 109 13 10 Balances carried down .. 86 7 8 .. 239 8 3 2,739 12 10 .. .. 3,065 8 9 846 16 4 2,171 11 11 1,695 4 10 17,359 3 10 322 4 6 j .. 22,395 1 5 To Balances brought down .. .. 504 3 5 .. .. 295 7 8 .. 799 11 ] Repairs and maintenance .. .. 30 9 7 8 10 11 5 6 5 2 8 10 110 0 8 156 16 5 Salaries and sundry expenses j .. .. .. 37 16 0 .. 882 17 4 920 13 4 Depreciation .. .. .. 87 6 0 72 18 3 71 11 9 7 19 6 124 15 10 364 11 4 Interest.. .. .. 154 3 9 255 14 6 94 8 2 705 17 0 14 18 5 116 12 0 | 1,341 13 10 Administration .. .. .. .. .. .. ># 120 2 3 120 2 3 Balances (profits).. .. .. .. 63 10 11 1,919 18 .. .. 1,982 12 7 154 3 9 877 13 6 J 239 8 3 2,739 12 10 320 14 5 | 1,354 8 1 5,686 0 10 „„.<*■•, „ £ s. d. £ s. d. £ h. d. £ e. d. £ s. d. £ b. d. £ s. d. By Sales of bark, posts, firewood 71 0 0 .. .. .. .. ,. 71 0 0 Sheep and wool .. .. .. 594 3 6 .. .. .. . . 594 3 6 Sales of produce and sundries 761 10 4 60 3 5 20 I!) 1 -1'J 7 10 10 5 4 902 6 0 Sales of bulk wine .. .. .. .. 2,562 6 6 .. .. 2,562 6 6 Sales of case wine .. .. .. .. 1,752 9 4.. .. 1,752 9 4 Inter-soction transfers .. 14 6 0 221 0 0 1,650 0 0 .. .. .. 1,885 6 0 Stock, 31st March. 1931 .. .. 792 1 7 24 5 9 12,995 0 2 16 11 6 13 \ 827 19 0 Balances carried down .. .. 504 3 5 .. .. 295 7 8 799 11 1 846 16 4 2,1711111 1,695 4 10 jl7,359 3 10 322 4 6 .. 22,306 1 6 By Balances brought down .. 86 7 8 .. 239 8 3 ! 2,739 12 10 .. .. 3,065 8 !) Kent .. .. .. .. .. .. 205 4 7 205 4 7 Electric light .. .. .. .. .. .. .. 35 13 3 35 13 3 Balances (losses) .. .. 67 16 1 877 13 6 .. .. 320 14 5 1,113 10 3 2,379 14 3 154 3 9 877 13 6 239 8 3 2,739 12 10 320 14 5 1,354 8 1 5,686 0 10

Section. Profit. Loss. Management. Profit. Loss. £ e. d. j £ s. d. £ s. d. £ s. d. £ s. d. Wattle plantation .. .. .. 67 16 1 89 11 2 .. 157 7 3 General farm .. .. .. ' 877 13 6 202 15 !) .. 1,080 9 3 Vineyard .. .. .. 63 10 11 .. 236 9 6 .. 172 18 7 Wine-cellar .. .. 1,919 18 .. 539 10 11 1,379 10 9 Horticulture .. .. .. 320 14 5 45 2 11 .. 365 17 4 1,379 10 9 1,776 12 5 Deduct profits .. .. .. .. .. 1,379 10 9 Net loss .. . . .. .. .. t . 397 1 8

8.-l [Pt. IV].

£ s. d. Losses .. . .. 703 10 7 Profits .. 239 19 10 Net loss .. £463 10 9

DEPARTMENT OF AGRICULTURE— continued. RABBIT-DESTRUCTION POISONS AND POISON-MIXING DEPOTS. Working Account and Profit and Loss Account for the Year ended 31st March, 1931.

f.-opn Ta |„...1 Ur.nvt™ Ttinftion Wellington Dunedin Distrlbu- ! Christchurch Distri- Dominion Dis- nktrihnSna Frankton Junction Kaikoura D epot. Distributions, tions, phosphorized buttons, Phosphorized tributions, Carbon H™„S?™.hnlnp 1 TotaL Depot - Depot " Phosphorized Pollard. Pollard. ! Pollarf Bisulphide. tions, Strychnine. Ill Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Stock— 1st April, 1930 .. 253 19 3 430 4 11 24 13 0 115 17 5 .. I .. 207 17 9 1,053 19 10 2,086 12 2 Wages .. .. 40 16 0 394 7 8 22 10 0 .. .. .. .. .. 457 13 S Purchase of poisons .. .. .. .. .. .. .. 0 12 6 270 14 8 271 7 2 Sugar, pollard, &c. .. .. 462 19 0 2 13 0 .. .. ! .. .. .. j 465 12 0 Sundries .. .. .. 2 2 9 20 19 0 | 4 1 0 .. 0 3 0 .. 1 .. .. 27 5 9 Packing and cartage . . 23 0 1 129 5 8 0 15 0 4 9 6 35 11 1 1 10 8 33 7 5 22 18 1 250 17 6 Transfers (in) .. .. .. 0 9 9 9 19 10 0 5 9 15 8 0 266 9 0 74 4 4 24 3 0 .. 390 19 8 Balances carried down 44 17 7 .. .. 5 17 4 16 2 3 20 18 4 101 12 10 320 19 7 510 7 11 365 5 5 1,447 16 1 54 17 9 141 12 3 318 5 4 96 13 4 367 13 6 1,668 12 2 | 4,460 15 10 - Or. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ 8. d. £ s. d. Bv Poison sales .. .. 54 1 6 14 0 0 .. .. .. .. 307 7 3 945 8 0 1,320 16 9 " Phosphorized pollard sales .. 222 4 6 558 8 1 40 15 8 37 1 0 218 14 4 64 6 2 .. , .. 1,141 9 9 Phosphorized oats sales .. 3 11 0 .. .. .. .. .. .. .. 3 11 0 Transfers (out) .. .. .. ; .. 356 1 4 .. .. .. .. 34 16 6 0 1 10 390 19 8 Sundries .. .. .. 236 060 .. 15 90 .. .. .. ! .. 17 18 6 Stock— 31st March, 1931 83 4 11 446 5 '10 11 5 3 89 2 3 99 11 0 32 7 2 25 9 9 723 2 4 1,510 8 6 Balances carried down .. .. .. 72 14 10 2 16 10 .. .. .. .. j .. 75 11 8 365 5 5 1,447 16 1 54 17 9 141 12 3 318 5 4 96 13 4 367 13 6 1,668 12 2 4,460 15 10 I — ' Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Balance brought down .. j .. 72 14 10 2 16 10 .. .. .. .. .. i 75 11 8 Management .. .. . 30 0 0 50 0 0 4 0 0 5 0 0 20 0 0 5 0 0 30 0 0 95 0 0 ! 239 0 0 Depreciation .. .. .. 130 10 9 123 83 163 .. .. .. I .. J .. ' 255 5 3 Interest .. .. 155 17 9 143 15 0 2 8 4 5 3 3 .. .. 9 6 3 47 8 6 363 19 1 Administration .. .. 4 1 0 15 10 0 0 13 6 0 11 6 2 10 6 0 10 5 3 15 9 12 10 0 40 2 8 Balances (profits) .. .. .. .. .. .. 15 7 11 58 10 10 166 1 1 239 19 10 | 320 9 6 405 8 1 | 11 4 11 10 14 9 22 10 6 20 18 4 101 12 10 320 19 7 1,213 18 6 Or. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Balances brought down .. .. 44 17 7 .. .. 5 17 4 16 2 3 20 18 4 101 12 10 320 19 7 510 7 11 Balances (losses) .. 275 11 11 405 8 1 11 4 11 4 17 5 6 8 3 .. .. .. 703 10 7 320 9 6 405 8 1 | 11 4 11 10 14 9 22 10 6 20 18 4 101 12 10 320 19 7 | 1,213 18 6

B.—l [Pt. IV]

A. S. Houston, Accountant. I hereby certify that the Revenue Account, Working Accounts, Profit and Loss Accounts, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes.— J. H. Fowler, Deputy Controller and Auditor-General.

DEPARTMENT OF AGRICULTURE— continued. Balance-sheet as at 31st March, 1931.

Experimental Farms 11 " Poisons, and ' Ruakura Farm of Other than Special I Total _ tatio'n, Po " Xi, ' g *■*«*«• Undertaking j T °ta,. and Cattle-dip. oepots. Liabilities. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Capital, 1st. April, 1930 (includes Public Works Fund capital, £197,71] 15s. lid.) .. 50,219 10 4 8,090 6 3 76,837 8 10 25,166 16 5 131,104 6 9 291,418 8 7 Sundry creditors — General . .. .. .. .. .. .. 326 14 8 31 13 10 109 16 4 15 18 5 19,720 5 6 20,204 8 9 Departmental . .. .. .. .. .. -. 86 12 2 18 14 9 42 7 0 24 6 0 1,012 16 2 1,184 16 1 Depreciation Reserves .. .. .. •• .. •• • 9,342 7 5 1,730 15 3 9,138 5 7 3,385 15 3 39,675 12 3 63,272 15 9 Compensation and Contribution Reserves .. .. .. .. .. .. 1,496 15 4 .. .. .. 1,496 15 4 Amounts received in advance .. -. ■ • .. .. ■ • .. 288 585 9 0, 5,720 10 8 6,308 8 4 Bad Debts Reserve .. .. .. • • • • • • • • • • • • • • . • .. 121 6 8 121 6 8 Writings-off Reserve .. .. .. •• •• •• •• -- • • •• •• 1,713 19 8 1,713 19 8 Treasury Adjustment Account .. .. .. . • .. -• •• •• . • ! 310,925 8 5 310,925 8 5 59,975 4 7 11,370 14 1 86,713 6 9 28,592 16 1 ; 509,994 6 1 696,646 7 7 Assets. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Land .. .. .. .. .. .. .. •• •• j 7,791 15 0 750 0 0 35,926 2 0 113 10 0 29,878 17 9* 74,460 4 9 Permanent improvements.. .. .. .. .. .. •• •• 28,171 5 1 5,097 8 11 21,332 6 11 7,891 14 9 35,570 1 9* 98,062 17 5 Furniture, fittings, and fixtures .. .. .. .. .. •• 62 3 3 11 5 3 1,144 6 6 83 18 5 14,557 16 10 15,859 10 3 Libraries .. .. .. .. .. .. .. .. .. 2 7 9 .. 48 18 10 15 2 10 7,174 17 8 7,241 7 1 Technical instruments and equipment .. .. .. .. .. .. 10 15 9 .. .. 20 1 0 12,604 0 6 12,634 17 3 Mechanical office appliances .. .. .. .. .. .. .. .. j .. .. 15 15 0 2,897 11 6 2,913 6 6 Implements and tools .. .. .. .. .. .. .. 4,316 7 8 130 12 11 3,202 18 10 3,107 10 1 4,775 13 2 15,533 2 8 Transport .. .. .. .. .. .. .. .. •• 218 9 6 J .. 295 7 7 .. 15,721 17 6 16,235 14 7 Sundry advances, &c. .. .. .. .. .. .. .. •• .. .. .. 4,293 14 7 4,293 14 7 Live-stock .. .. .. .. .. .. .. .. •• 4,284 7 6 .. 8,439 9 0 662 15 6 401 13 1 13,788 5 1 Farm crops and stores .. .. .. .. .. .. .. •. 2,316 5 9 1,510 8 6 6,135 13 10 13,187 11 4 5,274 4 8 28,424 4 1 Produce on consignment .. .. .. ■. .. ■. .. • • .. .. 461 8 0 .. .. 461 8 0 Sundry debtors — General .. .. .. .. .. .. .. .. 494 0 6 11 16 0 379 13 2 210 7 5 10,779 3 7 11,875 0 8 Departmental.. .. .. .. .. .. .. .. .. 20 16 1 18 11 11 15 14 6 244 9 2 1,491 12 11 1,791 4 7 Amounts paid in advance .. .. .. .. .. .. .. .. 3 3 1 7 10 0 1,514 7 11 1,525 I 0 Compensation and contributions .. .. .. .. .. .. • .. 1,496 15 4 155 11 5 .. .. 1,652 6 9 Profit and loss accounts .. .. .. .. .. .. .. .. 10,461 9 8 463 10 9 7,854 11 9 397 1 8 361,344 13 0 380,521 6 10 Writing-off, Suspense .. .. .. .. .. .. .. .. .. .. .. 1,713 19 8 1,713 19 8 Treasury Adjustment Account .. .. .. .. .. .. .. 1,825 1 1 1,880 4 6 1,318 1 4 2,635 8 11 .. 7,658 15 10 59,975 4 7 j 11,370 14 1 j 86,713 6 9 28,592 16 1 | 509,994 6 1 696,646 7 7 •Note. —Includes Te Kauwhata Land and Improvements, £4,604 3s. 4d., under transfer to Lands and Survey Department.

B—l [Ft. IV].

DEPARTMENT OF AGRICULTURE— continued. MOUMAHAKI ENDOWMENT ACCOUNT.

Receipts and Payments Account for the Year ended 31st March, 1931. Receipts. £ s. d. I Payments. £ s. d. To Balance—Cash in Deposit Account, | By Administration expenses under section 4, Land Ist April, 1930 — £ s. d. Laws Amendment Act, 1927 .. .. 121 7 2 Revenue .. .. .. 205 17 5 Refund to vote" Agriculture" of expenditure on Capital .. .. .. 873 14 4 agricultural instruction under section 130 (3), — 1,079 11 9 Reserves, &c„ Act, 1924 .. .. .. 1,060 12 3 Rents .. .. .. .. .. 1,076 910 Refund of rent .. .. .. .. 2 5 0 Principal instalment on buildings .. .. 32 13 11 Balance—Cash in Deposit Account, Interest on investments .. .. .. 20 14 231 st Maroh, 1931— £ s. d. Revenue .. .. 118 17 0 Capital .. .. .. 906 8 3 1,025 5 3 £2,209 9 8 £2,209 9 8 Revenue Account for the Year ended 31st March, 1931. Dr. £ s. d. Cr. £ s. d. To Administration expenses payable under section 4, By Balance brought forward .. .. 1,148 10 4 Land Laws Amendment Act, 1927.. .. 53 16 8 Accrued rent .. .. .. .. 1,430 211 Expenditure in connection with agricultural in- Interest on investments .. .. .. 26 15 9 struction under section 130 (3) of Reserves, &c., Act, 1924 .. .. .. .. 1,069 11 5 Depreciation .. .. .. .. 11l 15 0 Balance carried forward .. .. .. 1,370 511 £2,605 9 0 £2,605 9 0 Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. J Assets. £ s. d. Capital .. .. .. .. 27,908 1 7 Land —Capital value of leases .. .. .. 25,440 0 0 Sundry creditors—Government.. 22 2 0 Buildings, sundry debtors for sale of .. .. 1,525 4 7 Rents charged in advance .. .. .. 336 0 0 £ s. d. Revenue Account .. .. .. .. 1,370 511 I Motor-cars and sundry assets .. 547 0 7 Additions .. .. .. 11 14 3 558 14 10 Less depreciation .. .. 11l 15 0 446 19 10 Sundry debtors— Rents .. .. .. 1,156 9 6 Instalments on buildings .. 36 8 9 1,192 18 3 Interest accrued on investments .. .. 6 17 Balance in Deposits Account at 31st March, 1931— Revenue .. .. .. 118 17 0 Capital investments, £850; cash, £56 Bs. 3d. .. .. .. 906 8 3 1,025 5 3 £29,636 9 6 £29,636 9 6 l l i - A. S. Houston, 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.—G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pγ. IV].

DEPARTMENT OF AGRICULTURE— continued. THE ORCHARD TAX ACT 1927 DEPOSIT ACCOUNT. Kevenue Account for the Year ended 31st March, 1931.

[General Purposes: Fireblight-tax under Section 4. ! Tax, Section 3, ; , Orchard tax Act, i 1927. Hawke's Bay. Thames. Waimea. (Jisborne. Expenditure.. £ a. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Expenses of collection .. .. .. 497 18 11 ... 1 1 0 89 0; 212 6 510 1 5 Balance to Appropriation Account .. 861 1 9 j • 012 017 19 817 886 17 1 1,359 0 8 | ] 13 0 25 10 9 10 14 1 1,396 18 6 Income. £s. d. £s. d. £s. d. £s.d. i £s.d. j £ s. d. By Tax levied under sections 3 and 4 (including 1,452 7 2 .. 113 0 25 10 9 | 11 611 1,490 17 10 penalty) Less penalties allowed on prompt payment 93 6 6 .. .. .. 0 12 10 93 19 4 1,359 0 8 1 .. I 1 13 0 25 10 9 10 14 1 I 1,396 18 6 I I I I I Appropriation Account for the Year ended 31st March, 1931. General Purposes Fireblight-tax under Section 4. Tax, Section 8, . . Orchard-tax Act, lotal. 1927. Hawke's Bay. Thames. Waimea. Gisborne. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Tax irrecoverable, written off .. .. 16 0 3 4 5 3 2 4 6 .. .. 22 10 0 Fruitgrowers' Federation and Fireblight Com- 316 12 10 .. .. 500 0 0 8 4 7 824 17 5 mittees Balance .. .. .. .. 878 5 11 23 4 0 32 10 6 25 4 3 9 8 2 968 12 10 1,210 19 0 27 93 I 34 15 0 525 43 I 17 12 9 1,816 0 3 1 1 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Balance, Ist April, 1930 .. .. .. 349 17 3 27 9 3 34 3 0 508 2 6 911 2 929 3 2 Revenue Account .. .. .. 861 1 9 .. 0 12 0 17 1 9 8 1 7 886 17 1 ! I I i I 1,210 19 0 27 93 j 34 15 0 I 525 43 j 17 12 9 ; 1,816 0 3 Balance-sheet as at 31st March, 1931. General Purposes Fireblight-tax under Section 4. • Tax, Section 3, _ , Orchard-tax Act, lotal. 1927. Hawke's Bay. Thames. Waimea. Gisborne. Liabilities. £s. d. £s. d. £s. d. £s.d. j £s. d. £s. d. Sundry creditors —Government .. .. . . 0 2 6! 2 10 6 6 16 0 22 6! 11 11 6 Suspense Accounts .. .. .. .. 2 9 9 .. 1 10 0 .. .. 1 3 19 9 Appropriation Account .. .. .. 878 511 : 23 4 0 32 10 6 25 4 3 9 8 2 968 12 10 880 15 8 | 23 6 6 36 11 0 32 0 3 11 10 8 984 4 1 Assets. Sundry debtors— £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Government .. .. .. .. 336 4 3 .. .. ! .. 3 14 8 339 18 11 General .. .. .. .. 276 3 9 .. .. .. 414 1 I 280 17 10 Cash in Deposit Account .. .. .. 268 7 8 23 6 6 36 11 0 32 0 3 3111 j 363 7 4 I 880 15 8 23 6 6 36 11 0 32 0 3 11 10 8 984 4 1 J J A. 8. Houston, Accountant, Department of Agriculture. 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].

AGRICULTURE DEPARTMENT- continued. WERAROA AGRICULTURAL ENDOWMENT ACCOUNT. Receipts and Payments Account foh the Yeab ended .")Ist March, 1931.

Receipts. £ s. d. Payments. £ s. d. To Balances in Deposit Account on By Cost of surveys and roading under section 17 (2), Ist April, 1930— £ s. d. Land Laws Amendment Act, 1927.. .. 391 12 9 Capital .. .. .. 627 3 7 Administration expenses under section 4, Land Revenue .. ~ .. 395 2 5 Laws Amendment Act, 1927 .. .. 135 17 0 1,022 6 0 Vote "Agriculture," section 12 (3), Reserves Principal instalments on buildings .. .. 72 8 1 and other Lands Disposal Act, 1928 .. 1,276 0 0 Rents from leases .. .. .. .. 1,545 4 7 Balances in Deposit Account on Interest on investments .. 14 12 5 31st March, 1931 — Capital — £ s. d. Investments .. .. 600 0 0 Cash .. .. .. 99 11 8 699 11 8 Revenue .. .. .. 151 9 8 851 1 4 £2,654 11 1 £2,654 11 1 Revenue Account for the Year ended 31st March, 1931. Dr. £ s. d. i Cr. £ s. d. To Administration expenses under section 4, Land By Balance brought forward from previous year .. 1,317 1 9 Laws Amendment Act, 1927 .. .. 77 5 4 Accrued rents .. .. .. .. 1,969 1 1 Expenditure under section 17 (2), Interest on investments .. .. .. 18 18 3 Land Laws Amendment Act, £ s. d. 1927 .. .. .. 391 12 9 Less transferred from reserve .. 355 10 5 36 2 4 Vote "Agriculture," section 12 (3), Reserves and other Lands Disposal Act, 1928 .. 1,276 0 0 Balance carried forward .. .. .. 1,91513 5 £3,305 1 1 £3,305 1 1 Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. I Assets. Capital .. .. .. .. .. 37,822 8 7 Endowment lands— £ s. d. £ s. d. Rents due but not accrued 496 0 0 Leased .. .. .. 34,775 0 0 Revenue Account .. .. .. 1,915 13 5 1 Unleased .. .. .. 90 0 0 34,865 0 0 Sundry debtors for sale of buildings (not yet payable) 3,309 18 2 Sundry debtors principal instalments on buildings 80 0 2 Sundry debtors for rent .. .. 1,123 166 Sundry debtors for interest on investments .. 4 5 10 Cash in Deposit Account on 31st March, 1931— Capital— £ s. d. Investments .. .. 600 0 0 Cash .. .. .. 99 11 8 699 11 8 Revenue .. .. .. 151 9 8 851 1 4 £40,234 2 0 £40,234 2 0 A. S. Houston, 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.—G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pγ. TV

AUDIT DEPARTMENT. Income \m> Expenditure Account for the Yeab ended 31st March, 1931. Expenditure. t h. d. Income. £ a. <!. To Assets provisionally written off .. 11 14 1 By Fees Account .. .. •■ ■■ 32,768 13 - Salaries .. .. .. .. .. 53,191 l<) 1 Kxcess of expenditure over- income before Books, &e. .. .. .. .. 95 210 charging interest .. .. .. 30,463 18 2 Allowances, London . . . . . . 179 9 0 haw-costs .. .. . . .. 143 19 6 Office-fittings .. .. .. .. 60 12 4 Postages .. . . . . . 282 14 3 Rent .. .. .. . . .. 1 ,390 19 9 Telephone services .. .. .. 183 15 4 Temporary assistance . . .. .. 993 17 1 Travelling-expenses .. .. .. 5,564 17 lo Printing and stationery .. .. .. 315 17 J Removal expenses .. .. .. 550 7 9 Overtime and meal allowances .. . . 55 9 6 Depreciation .. .. .. .. 222 4 11 £63,232 11 4 ! £63,232 11 4 £ s. d. £ B- d - To Balance brought down . .. 30,463 18 2 By Excess of expenditure over income .. 30,601 10 1 Interest on capital .. .. .. 137 11 11 £30,601 10 1 £30,601 10 1 Note. -The following charges are included for which the Department possesses no parliamentary appropriation : (o) Rental value as assessed by Public Works Department ; (b) interest at 4J per cent, on capital as at Ist April, 1930. Balance-sheet as at 31st March, 1931. LiabMiies. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 3,067 13 3 Furniture and fittings .. .. .. 1,880 6 7 Creditors £ 8. d. .Mechanical appliances .. . . . . 297 3 0 Departmental .. .. 42 310 Books .. .. .. .. •■ 961 7 9 Sundry . . .. 806 6 10 Stationery .. . . .. .. .. 177 3 6 . 348 10 8 Stamps .. .. .. .. • • 61 14 9 Fees paid in advance .. .. .. 1110 Debtors — £ a. d. Depreciation Reserve .. .. .. 1,724 7 8 Departmental .. .. 28 16 0 Writing-off, Reserve .. .. .. .. 11 14 1 Sundry .. .. 2,866 17 1 Treasury Adjustment Account .. .. 31,742 16 2 2,895 13 Assets in Suspense .. .. •• ■• 11 14 . Excess of expenditure over income . . .. 30,601 10 1 £36,886 12 10 £36,886 12 10 i J. H. Fowler, F.R.A.N.Z, 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, 1931. Expenditure. £ s. d. i 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 .. 258 14 8 Balance .. .. .. .. •• 212,553 15 4 £245,312 10 0 £245,312 10 0 Balance-sheet as at 31st March, 1931. Liabilities. Assets. Capital Account — £ B. d. Bank of New Zealand shares— £ B. d. New Zealand consolidated stock— £ r>llo.ooll preference A shares (nominal value) 500,000 0 0 3J percent.. 1940 .. .. 500,000 1,375,000 preference B shares (nominal value) 1,375,000 0 0 4 per cent., 1943-63 .. .. 375,000 234,376 long-term mortgage C shares (nominal 1 value) . . . . .. . • 234,375 0 0 875,000 Dnidcnds declared but not paid .. .. 146,614 11 8 Bank of New Zealand Shares Account Treasury Adjustment Account .. .. 72,589 17 5 —Investment Account .. .. 984,375 1.859,375 0 0 Capital reserve .. .. .. .. 250,000 0 0 Aim rued interest on consolidated stock .. 6,650 13 9 Excess of income over expenditure .. .. 212,553 15 4 £2,328,579 9 1 £2,328,579 9 1 Accumulated profits to 31st March, 1931, £2,244,536 12s. sd. 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 theieby. —G. F. C. Campbell, Controller and Auditor-General.

8.-l [Pt. IV].

BOARD OF MAORI ETHNOLOGICAL RESEARCH. Statement of Receipts and Payments fob the Fear ended 31st March, 1930. Recti pl-i. I'" /menu. t s. d. £ B. <!. £ s. d. To Balance at Ist April, l()2!l .. .. .. 175 4 1 ;By Amounts expended on Board's pubMaori Purposes Fund Control Board—Contribu- licatio tion to funds .. .. .. .. 600 0 0 " The Coming of the Maori " .. 43 0 0 Amounts received for sales of Board's publioa- " Toa Takatini " .. .. 75 8 0 tioris — "TheFrenchai Akaroa" .. 12 r> i> Department of Tourist and Health I s. d. " Nga Moteatea" .. .. 194 2 6 Resorts .. .. .. 11l l> l> 324 15 6 T. Avery and Sons, Ltd. .. 14."> IK 7 Grants New Zealand Book Depol .. 60 oi> Polynesian Society .. .. 100 l> 0 Ferguson and Osborn .. .. 13 8 * 1 , , il. .lones (prize essay) .. JO 0 0 219 8 3 110 0 (i Subscriptions to Te Wananaa magazine .. 16 10 0 Board's library—Purchase of books .. .. 82 16 11 Native Trust Office Interest at 4J per cent, to Office furniture—Additions .. .. .. 4 6 8 31st March, 1030.. .. .. .. 11 1) 2 Administration expenses — E B. d. Salaries .. .. .. 247 6 8 Printing and stationer; .. 110 Cartage .. ' .. .. 0 5 0 Postages .. .. .. 0 5 8 Native Trust Offioe —Commission 6 t> 0 Travelling-expenses .. .. 16 0 4 271 4 8 Balance at 31st Maroh, 1930 .. .. .. 229 711 £1,022 11 6 £1,022 II fi Statement oi Receipts and Payments for the Year ended 31st March, 1931. Receipt*. Payments. £ s. d. By Amounts expended on Board's pubTo Balance at Ist April, 1930 .. .. .. 229 711 lieations— E B. d. £ s. d. Maori Purposes Fund Control Board—Contribu- " Nga Motentea" .. .. 42 18 0 tion to funds .. .. .. .. 3,800 0 0 The French at Akaroa" .. 368 10 0 Amounts received from sales of Board's 411 8 0 publications — £ 8. d. \ mount expended on purchase of T. Avery and Sons, Ltd... .. 40 13 1 books— Whitcombe and Tombs, Ltd. .. 2 14 5 Butcher's " Young New Zealand " Sundry purchasers .. .. 8 it 10 (fifty copies) .. .. r>6 7 9 51 17 4 Butcher's " Eduoation in NVv. Subscriptions to Te Wananga mapazine .. 28 19 6 Zealand" (fifty copies) .. 56 7 9 Native Trust Office- Interest at 4J per cent, to 112 15 6 31st March, 1931 .. .. .. 37 0 3 GrantsNew Zealand Branch of Institute of Pacific Relations .. .. 50 0 0 Native Trustee —Contribution towards cost of production of " New Zoaland Company's Native Reserves" .. .. 50 0 0 Polynesian Society — Grant for payment of rent and printing Journal . . . . . . 250 0 0 Coulls, Somerville. and Wilkie — Subsidy for publication of Butcher's " Education in New Zealand " .. .. .. 50 0 0 400 0 0 Cost of translation of Dr. Kramer's " Islands of Samoa" .. .. .. 150 0 0 Te Wanatiga magazine : Cost of printing and publishing— £ s. d. Vol. I, Nos. 1 and 2 .. .. 277 0 0 Vol. 11, No. 1 .. .. 109 0 0 386 0 0 Board's library —Purchase of books .. .. 316 6 Office furniture—Additions .. .. 163 3 0 Administration expenses — £ s. d. Salaries .. .. .. 207 18 4 Rent .. .. .. 200 0 0 Printing and stationery .. 15 10 4 Travelling-expenses .. .. 34 0 0 Miscellaneous expenses .. 2 15 0 Native Trust Office—Commission 20 0 0 480 3 8 Balanco at 31st March, 1931 .. .. .. 2,039 18 4 £4,147 5 0 £4,147 5 0 W. E. Rawson, Native Trustee. R. Sinel, A.R.A.N.Z., Accountant.

B.—l [Pγ. IVJ.

BOARD OF MAORI ETHNOLOGICAL RESEARCH— continued. Income and Expenditure Account for the Period from Ist Ai>ril, 1929, to 31st March, 1931 (Two Years). Expenditure. £ s. d. ; Income. £ s. d. To Grants and subsidies towards publications and IBy Net sales of publications .. .. .. 19 18 8 to kindred societies .. .. .. 510 0 0 I Grant from Maori Purposes Fund Control Board 4,400 0 0 Tβ Wananga Magazine Account (netexpenditure) 340 10 6 i Native Trust Office—lnterest at 4£ per cent, to Administration expenses £ s. d. 31st March, 1931 .. .. .. 48 9 5 Salaries .. .. . 356 1 8 Travelling-expenses .. .. 50 10 4 Advertising .. .. .. 68 18 0 Commission .. . . . . 42 10 8 Rent.. .. .. .. 200 0 0 Printing and stationery . 15 10 4 Postages and exchange ■ 0 13 4 Sundry expenses .. .. 2 15 0 Depreciation of furniture .. 59 19 5 796 18 9 Balance, excess of income over expenditure .. 2,820 18 10 £4,468 8 1 £4.468 8 1 Balance-sheet as at 31st March, 1931. Liabilities. Assets. £ s. d. Stocks of publications— £ s. d. £ s. d. Sundry creditors .. .. .. .. 37 14 2 Stocks held .. .. .. 2,396 15 9 Western Samoa Grant Account .. .. .. 194 15 6 Stocks awaiting verification . . 148 8 5 £ s. d. 2,545 4 2 Accumulated fund, Ist April, 1929 .. 2,378 311 Board's library .. .. .. .. 181 10 7 Add amount tranferred from In- Office furniture .. . .. 413 15 1 come and Expenditiu-e Account 2,820 18 10 Less depreciation .. .. 59 19 5 5,199 2 9 353 15 8 Sundry debtors .. .. .. .. 311 3 8 Cash with Native Trustee .. .. .. 2,039 18 4 £5,431 12 5 £5,431 12 5 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. Campkell, Controller and Auditor-General.

B.—l [Pt. IV]

COOK ISLANDS DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. Income. Dr. £ s. d. Cr. £ s. d. To Salaries .. .. .. .. .. 1,667 0 0 By Balance carried down .. .. .. 4,688 14 2 Advertising .. .. .. .. 16 8 5 Cook Islands lepers, maintenance of .. .. 1,419 2 I Expenses of visit of private Secretary to Rarotonga .. .. .. .. .. 84 6 11 Freight, cartage, &e. .. .. .. 1 16 6 Fuel, light, &c. .. .. .. .. 49 0 0 Grant to Bureau of Tropical Diseases.. 50 0 0 ' Medical students, Fiji, maintenance of .. 50 12 6 Postages, telegrams, &c. .. .. .. 329 411 Printing and stationery .. .. .. 72 19 5 School Journal, Cook Islands (cost of printing).. 14 14 4 Subsidy to Union Steam Ship Co. for steamer calls to Niue .. .. .. .. 450 0 0 Travelling-allowances .. .. .. 162 8 9 Visit of Secretary to Australia .. .. 65 0 7 Sundry expenses .. .. .. 11 14 8 Rent .. .. .. .. .. 80 0 0 Reserve for losses .. .. .. .. 13 10 4 Telephone services .. .. .. 15 8 4 Depreciation .. .. .. .. 135 6 5 £4,688 14' 2 £4,688 14 2 £ s. (1. £ s. d. To Balance brought down .. .. .. 4,688 14 2 I By Excess of expenditure over income 47,762 4 10 Grants to Cook and Niue Islands Administration .. .. .. .. 22,039 0 0 " Maui Pomare " — £ s. d. Revenue Account (balance) .. 17,890 16 3 Interest on capital .. .. 2,948 13 5 20,839 9 8 Interest on capital .. .. .. 195 1 0 £47,762 4 10 £47,762 4 10 Note.—The following charges, for which the Department possesses no parliamentary appropriation, are included : (a) Rental value as assessed by the Public Work.s Department; (b) interest at 4J per cent, on capital as at Ist April, 1930.

2—B. 1 [Pt. IV].

B. 1 [Pγ. [V]

OOOK ISLANDS DEPARTMENT M.V. " Maui Pomark." —Reve count fob the Year ended .'<! i, 1931. Dr. £ s. d. ■ Cr. £ s. d. .. 7,100 7 3 ByFrei . and mi 718 10 7 •• •■ 14,177 3 5 2 8- Balanoe .. .. ■• •■ 17,S'J0 Iβ Labour ;it Isla .. .. - iour during overhaul .. .. 421 i> 5 Victualling .. .. .. 4 306 3 1 893 1 9 tores .. .. 296 11 i oil .. .. .. .. 2,781 3 11 Lubricating oil .. .. .. 1,166 H 10 Laundry .. pairs .. .. .. .. !>.<;< I inting .. .. .. .. 195 IS Docking .. .. .. .. 17 2 Sun .. .. .. 116 2 Medical expellees .. .. .• 17 15 r> 250 I 2 Insurance .. .. .. 202 15 6 Audit fee .. .. .. .. 0 0 Rent, storage-shed .. .. .. 52 u 0 Tranship] >ii .. . - 79 8 8 Stevedoring and tallying .. ..1,249 I 8 Harbour Board .. .. 306 10 6 Towage .. .. .. .. 49 ion .. .. 391 8 l(i Print ■. . ■ 35 15 •'! 147 14 7 Retaining-fee, Superintendent Engineer :smi Mia .. .. .'2 Depreciation on ■ .. .. 3,276 8 ! £32,067 19 8 : £32,067 19 8 £ s. d. To Balance brow.'lit down .. .. J7.890 10 3 By Balance :apital2o,B39 9 8 tal . . . . .. 2.9-18 13 5 £20,839 9 8 ' 19 9 8 Note.—During the y< id up for over Sve months for extensive repairs due to fault; and thus li 100. Of tli. are incurred duri leriod the sum of £5,696 ss. 7'!. has i

8.-l [Pγ. IV].

COOK I.SLAXn.: DEPART I I ISLANDS ADMIN] LTION (E RY). Income and Expenditure Accoi Yka I. ■■e. me. Dr. . d. Orsntfl from N.Z. Total To Advertisin. &c... i il , 11 ,h '- m '" t - Revenue. Aitu- 0 0 0 « . £ d, £ (l - £ s - d * Aitutaki \\ (il 6 mmuniti. .. .. 15 6 2 .. 15 6 2 Miu .. .. 11l 0 0 lzmc '• 7 [) ~ 7 0 9 Audit fees 7 6 sport di .. 1,920 1 .. 1,920 8 1 25 0 0 me data .. .. 12,102 2 8 .. 12,102 2 8 (575 q Cin .. .. 0 8 .. 10 8 4 Ci " ;; ",, J:> j tourtf .. 816 12 6 .. 816 12 6 Denl t :. .. Ll7 10 " " : * ° ° •• 3 ° ° tion 9 498 19 1 •• " ■• ~! ° •• 110 10 ° aentel'Farni V. V. 17 22 !;' ioD •• - !l6 <; l0 ' 139 ,:{ 4 1 9' 39] !, l 0 Fruit-in at.. 3,21117 . V 1".""/' " , " ' >!, 4 n • 59 4 ° ovemmeni .. 74 Fniit-inspection ] »nt 16 1 '14 0 17)10 1 il6 7 V ,, , , , , •• [ - ' •• l(i 12 • M .107 4 !i(,( : n •• . •• TOO .. 700 roton ; ~j l 3 2 Ho idme 519 0 2,891 L 0 11 3,047 911 Lβ 9 3 ll ;' •• •• 4 8 ] •• !ls 1!, I ~. . ii;g .. .. 30 l< .. 30 16 0 10 344 2 10 411 ]."> ;; ;; ls] 0 0 ... o iss 5 0 270 0 Court 0 .. 28 2 0 301 Lβ 8 •• • 4 J /' • J 4 10 ° Mi .. 397 7 ... •• •• ll ;,,; ' |n ° 420 9 n Mitiaro ealar !. 85 10 0 ..7 0 0 .. 7 10 0 o o o ! l 0 ° •• 294 10 ° PoUce .. .. L,306 4 8 ommi Post-office ►] I!* 7 •• •• n !' 614 ' s ll I.?" 8 n Printi 7 •• •• |n : J ° •• 10 - 9 J Prisoners 213 4 3 " " 5 2 0 .. 5 2 0 ibUcwor] .. i; 514 9 9 : '* " " [ > m ] I I " I'osl1 ' 051 3 7 Pukapuka salari .. .. 0 0 'T ,,,, ' •• •• ,* J ? J •• .418 :; 184 6 a .. .. 47 1 3 .. 747 1 3 bCommi rt- S ° S " " , m ,, S ° , •• . 446 18 0 . nt >t 2,755 18 4 Wireless.. .. .. 1,210 14 1,695 0 0 2,905 14 5 bridges, euh nd foreshore . . .. .. ". 17 2 Reef p .. . . 1,086 s> 10 Subsidy, destruction of fl foxes and ra .. . . K>2 (5 Survey expen .. .. 2 10 »ck, Public Works Department, miscellaneous i !."» 11 iperannuation .. .. 214 J) 5 Travelli es .. .. 16 0 Trucks (mainten Water exp .. . . 214 13 Win . . 1 ,889 8 Depi on .. .. ) 10 i Fun .. 1,70: 7 as of iiK ienditure .. .. .. 1,19] 3 10 10 SBB 7 10 £17,483 0 0* £40,371 7 10

B.—l [Pt. IV].

COOK ISLAND DEPARTMENT— continued. NIUE ISLANDS ADMINISTRATION. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure, Income. £ g <j Local Grants from N.Z. Total ' /fj\ rkio*A Revenue. Government. Revenue. To Aid to revenue (refunds) .. 0130 ✓>, v a a e a a 4? h h a -j. , inn in rv \jT. X b. U. * o. U. a> a. u. Ammunition .. .. 169 19 C B y Aid to revenue .. .. 416 18 0 .. 416 18 0 en , zine o ? Ammunition .. 189 4 0 .. 189 4 0 Customs ° % I Benzine .. 625 0 0 .. 625 0 0 ta J o ™ 3 f Bond storage .. .. 016 9 .. 016 9 Education 2,308 17 1 Copra export duty 467 6 9 .. 467 6 9 Fruit-cases 2,151 2 10 Customs duties .. .. 1,923 13 5 .. 1,923 13 5 Fruit export .. . . 118 11 8 D x 60 10 0 .. 60 10 0 Fruit-inspection .. .. 144 19 4 Education \\ „ 227 18 9 1,641 0 0 1,868 18 9 High Court 3 14 0 Fruit-cases .. .. 2,107 12 6 .. 2,107 12 6 Interpreters .. .. 145 5 0 Fruit ft 78 16 8 .. 78 16 8 Jetty, boats, sheds, and shipping- Fruit-inspection fees 263 8 2 .. 263 8 2 lights .. .. .. 440 14 Z High Court fees and fines 188 o<> .. 188 0 0 Landing and shipping .. 7 Landing and shipping .. 1,201 7 .. 1,201 7 5 LfP ers J! * * Licenses .. Ll2 15 0 .. 112 L 5 0 [\ U{ \\°\ • oJi, 2 Liquor .. .. 11112 7 .. 11112 7 Medical services .. .. 2,849 b 5 Medical services.. .. 238 i> 0 1,600 0 0 1,838 i> 0 Miscellaneous services .. 162 L 9 1 Miscellaneous .. .. 21 4i> .. 21 4 2 Niue Island Council expenses .. 0 8 6 Native Land Court .. 6 10 0 .. 6 10 u Office equipment, &c. .. 44 9 4 Office equipment .. 21 4 2 .. 21 4 2 ,°. ll ° e ,- *• •' £ - i Printing and stationery .. 6 12 i> .. 6 12 9 Printing and stationery .. 97 5 7 Prisoners (food, &c.) .. 16115 3 .. 16115 3 Pnsoners (food, &c.) .. .. 280 011 labile-works stock .. 595 3 1 .. 595 3 1 Public Works- Registration and permit £ or f man h £ ° ! fees 16 I 0 .. 16 1 0 tidings .. .. -b 5 6 Reeident Commissioner's '7 L f l * : Department 1,215 0 0 1,215 0 0 lools .. .. .. . Shipping-lights 100 0 0 100 0 0 Rent, officers quartos .. 10 0 0 Stamp-sal*- .. .. 269 310 .. 269 3in Reservoirs, vilh K e .. .. 08 8 Superannuation .. 35 13 4 .. 35 13 4 Residency,.., (.16 9 Transport .. .. 835 13 .. 835 I 3 ResidentCommiseioner'sDepai Wireless servi<, .. 263 3 0 .. 263 3 0 ment .. .. . . 1,21.) O 0 Roads (repairs, &c.) .. .. 70 •" l Superannuation .. .. 80 8 4 Transport .. .. ..1.134 7 Wirel' vices .. .. 1 ,<>7.'J 12 5 Excess of income oVer expenditure .. .. .. '•>■''•> • J 9 £15,000 13 10 £10,444 13 10 E4,556 0 0 £15,000 13 10

Balance-sheet as at 31st March, 1931. Liabilities.

I hereby certify that the Departmental Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and docim submitted for audit, and correctly state the position as disclosed thereby subject to the above departmental notes. The following comments are appended : (1) The engine-room stores in hand at the 31st March, 1931, are not supported by stock-sheets. (2) The Cook Islands Treasury regulations provide for a local audit once in two years. The departmental figures have therefore been accepted for the Cook Islands (Rarotonga) Administration. (3) The local Niue Islands accounts, which cover only a Receipts and Payments Account, have been examined at Niue. For the Niue Island Income and Expenditure Account the departmental figures have been accepted. —G. F. C. Campbell, Controller and Auditor-General.

Departmental. Administration Niue Administration. Total. £ s. d. £ s. d. £ s. d. £ s. d. Capital .. .. .. .. .. .. 69,868 15 4 .. .. 69,868 15 4 Accumulated funds .. 77,073 4 5 26,880 5 0 103,953 9 5 Creditors — Departmental .. .. .. .. .. 26 19 6 .. .. 26 19 6 Sundry .. .. .. .. .. 1,573 0 4 . 629 19 2 .. 2,202 19 6 Depreciation Reserve .. .. .. .. 9,793 9 1 .. .. 9,793 9 1 Storm Reparation Fund .. .. .. .. .. 1,560 13 1 .. >1,560 13 1 Writings-off Reserve .. .. .. .. 13 10 4 .. .. 13 10 4 Excess of income over expenditure .. .. .. .. 1,191310 353 14 9 1,544 18 7 Treasury Adjustment Account .. .. .. 46,642 13 8 .. .. 46,642 13 8 127,918 8 3 80,455 0 6 27,233 19 9 235,607 8 6 . Assets. £ s. d. £ s. d. £ s. d. £ s. d. Land .. .. .. .. .. .. .. 9,797 15 0 1,070 0 0 10,867 15 0 Buildings .. .. .. .. .. 4,248 18 5 44,695 13 6 10,520 0 0 59,464 11 11 Water works and tanks .. .. .. .. .. 5,901 3 4 92;> 0 0 6,826 3 4 Telephone system .. .. .. .. .. 780 5 11 .. 780 5 11 Plant and tools .. .. .. .. .. .. 4,568 5 10 3,866 2 6 8,434 8 4 Furniture and fittings .. .. .. .. 206 15 9 4,879 10 0 1,915 10 5 7,001 16 2 N.Z. G.M.V. " Maui Pomare" .. .. .. 66,913 3 4 .. .. 66,913 3 4 Boats .. .. .. .. 365 2 2 605 0 0 970 2 2 Motor-vehicles .. .. .. .. .. .. 1,020 18 9 1,120 0 0 2,140 18 9 Stocks on hand and stamps .. .. .. 8,725 0 2 2,505 0 8 3,539 12 2 14,769 13 0 Sundry debtors .. .. .. .. .. 48 15 5 2,894 12 9 .. 2,943 8 2 Cash .. 3,046 12 7 3,672 14 8 6,719 7 3 Excess of expenditure over income .. .. .. 47,762 4 10 .. .. 47,762 4 10 Assets in Suspense .. .. .. 13 10 4 .. .. 13 10 4 127,918 8 3 | 80,455 0 6 27,233 19 9 235,607 8 6 S. J. Smith, Secretary, Cook Islands Department.

B.—l [Pt, IV].

CROWN LAW OFFICE. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 5,667 I 0 By Law-costs .. .. .. .. 438 910 Aiimial certificates.. .. .. .. 26 5 0 Balance carried down .. .. .. 6,0:J3 1!) '.\ Printing and stationery .. .. .. L 33 16 8 Postage .. . . .. .. .. 16 14 4 Purchase of Law Reports, &o. .. .. 36 5 4 Telephone subscriptions .. .. .. 79 15 0 Advertising .. .. .. .. 6 3 10 Travelling-expenses .. .. .. 21114 Office fittings, repairs, and requisites .. 7 4 6 Sundry expenses .. .. .. .. !iS 4 6 Rent (a) .. .. .. .. . . 254 0 0 Depreciation .. .. .. .. 186 7 7 £6,472 9 1 £6,472 9 1 £ G. d. £ s. (1. To Balance brought down .. .. .. 6,033 19 3 By Excess of expenditure over income .. .. 6,191 7 1 Interest on capital (6) .. .. .. 157 7 10 £6,191 7 1 £6,191 7 1 Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 3,497 12 9 Furniture and fittings .. .. .. 349 6 7 Creditors — £ s. d. Mechanical office appliances .. .. .. 62 5 0 Departmental .. .. ..044 Library .. .. .. .. .. 3,199 14 11 Sundry .. .. .. ..110 Payments in advance .. .. .. .. 36 10 7 15 4 Excess of expenditure over income .. .. 6,191 7 1 Depreciation Reserve .. .. .. 1,867 4 9 Treaeury Adjustment Account .. .. .. 4,47)5 1 4 £9,839 4 2 £9,839 4 2 Note. —The following charges are inoluded for which the Department possesses no parliamentary appropriation : (a) Rental value of premises as assessed by the Public Works Department; (b) interest at 4£ p< i cent, on capital as at Ist April, 1930. 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 department.-iI note. —G. F. C. CAMPBELL, Controller and Auditor-General.

B.—l [Pt. IVj.

OUST' DBPAB N!. R] ok rm Mai: 1931. Dr. £ £ b. d. V. £ d. To Adminj - • e elm .. .. 7,595,046 11 1 ........ 576,184 15 o Pay of non-permaneni .. L.670 10 6 >ms fines .. .. .. .. 414 AII-γ. im< , and .. .. 1 . LI 0 rewai .. .. 177 1 8 Cu license .. .. i> o 0 Expenses of official n Distillai .. .. .. in t> Mtatives, London .. 671) 9 4 !!<• ise fees .. .. .. I (>, .' L 0 <> es of official repre- .. .. .. .. 1 ()( > 0 0 sentative, New Fork .. 1,412 4 7 I .. .. .. 70 17 \\ Postage and telegram .. i> license fe Printing and etatione] .. 1,357 <> '■'> V* fees.. .. .. 10,05 9 lephone avvvv .. 1 M .. .. .. 17 14 0 - rendered I>\ oth< « I departments .. .. '■•"» <> Transfer and remo\ penses .. . . 0 Travelling allowance expenses Rent .. .. .. 4,78] 7I i Maintenance and repairs . . _' 11- 8 Miscellaneous expe .. 273 is 0 11 Grants to — Cook and Nine fslac \ cinnicii . . . . 2,696 0 0 Comptroller of Custom \j '■!!- I of visit to United Kingdom and Canada . . 1. Pepr< m .. . . . . 912 0 Balance carried down .. .. ,081,020 16 10 £8,184,000 7 9 £8,184,000 7 9 £ d. To Interest on capital .. .. .. 5 0 9 t down .. .. .. 8,081,020 16 10 Excess of revenue over expenditi .. 1 £8,081,020 16 10 £8,081,020 16 10 Note. Pe .dint pital, 1*279 =£1 Td. Balas March, 1931. Liability Assets. Capital— £ d. £ s. d. £ d. Consolidated Fund Capital Ac- nd .. .. .. .. .. 2 0 0 •unt .. .. 203 8 (i Building .. .. .. .. '.l , i Public Works Departmeni Buildi a Suspen .. .. .. 300 0 0 penditure Account .. 20,700 10 I .. .. .. .. .. 5 11 29,903 18 Furniture and fittings .. .. .. 8. 1 , .) 11 Creditors — .1 oilii ilianci .. .. 1,093 16 4 departmental .. .. Stati .. .. .. .. 66 13 Sundry .. .. .. LlO i .. .. .. .. .. L 32 L 5 3 -2 is s .. .. .. .. L 0 0 Fees paid in advance .. .. .. 9,i 7 4 Qniform-trimmin .. .. .. 20 !•"> 11 Depreciation I .. .. .. 8,325 L! rumei .. .. 873 19 5 Amounts held on deposit — — £ d. Customs duti .. ..83,028 4 11 Departmeni .. .. 798 Immigration 1 iction A 1,440 0 0 Iry.. .. .. 506 2 10 84, 11 14,304 9 0 Writings-oil Susp .. .. .. 0 6 D Sβof revenue over expenditure .. 8,079,61") 16 1 aver-i al .. K) o o Colic. .. 13 11 Immigration Restriction Ac 1,440 o 0 84,468 4 11 8 0 6 Adjustmi .ccoiint .. .. 8,082,534 9 9 £8,213,123 19 5 £8,213,123 19 5 Note. — The Revenue Account include followin rich the Departmeni p i parliamentary appropriation : (a) Services ol Marine Department officers; (b) ! value as , by Public Work.- Department ; (r) interest at per cent, on capital as at Ist April, 191 Depreciation has been allowed for on balance of . pril. 1 !>:*o. i charge irried to Depreciation Re . Credit has beeo taken vnthoul appropriationfoi \ rendered to Inter;: n<\ M Geo. Craig, Comptroller of Customs. I hereby certify that the Revenue Account and Balance ve been duly examined nnd compared with the relative books and documents submitted for audit, and i ctly state the position as disclosed thereby, subject to the above departmental notes. —0. F. 11, Controller and Auditor-General. i

B.—l [Pγ. IVJ.

DEFENCE DEPARTMENT. Headquarters General Activities Revenue Account for Year ended 31st March, 1931.

Qeni . r;il Soutl ,,. , i quarters. nand. Command. (nun Dr £ s. d. s. (1. . d. £ s. d. To Pay, mili I .. •■ ! l" 5 I II 1,82] [2 8 (ir,i:i: I tooting and I 8 10 1 5 (i .. .. 74 14 4 ing m , a l examini I 25 l< ins 13 6 105 7 !) 32 19 117 char Advertising, printin 2,618 17 9 5 1 L2 9 376 I 0 "3,725 19 7 gran Maintenani • and l ' 085 c G l -'* n 7 2 l >°° 8 ° ' 1,828 12 3 4,901)12 0 buildings, boat Com mts .. .. 20S i : I 7 . . 355 10 10 Hai er.. .. 619 I 10 I 381 12 10 1,858 II 8 i .. .. 4 ! .. 2 2 0 .. 6 (i o Travelling i 1,543 (i 11 760 GI0 17 7 1 10 3,568 13 .') penses, rail, steamer, tram, motor, and I Hire ; .... 4 Ki 0 2 3 424 , 657 Horsesdied,a i i off .. ■■ Iβ 8 10 I li 8 Clothing, stores, and ammunition .. .. 8,126 13 4 It 4 16 9 248 11 9 8,851 Jβ 2 Stores lost, broki 'ritten , t 6 .11 111 4 4 17 17 5 14:; off Allowances and expenses of o 16 8 .. .. .. i lf> 8 training abroad tbs. Proportion of pay of mili .. .. .. 0 0 0 0 250 0 0 750 0 0 Railway fares .. .. 93 2 7 5 2 Small-arms ammunition is .. 1,285 IS 4 4,946 19 0 5,881 8 9 12,114 1 1 1 iian eost Rent of building >n of cost of main- .. 50 0 0 125 0 0 0 0 325 0 0 tonanco of buildings ai Miscellaneous eh .. .. .. ■■ 10 14 11 32 10 11 L09 3 5 152 9 3 Xon ■ Contribution to pensions of Imperial N.CO.s on 54 0 0 I .. .. .. 51 0 0 loan Expenses in conn 0 0 .. .. .. 0 0 ilian by she oh .ination fees for 7 5 1 .. .. .. 7 5 1 langu Gγ,! 1,539 9 .. .. ■• 1,539 9 0 retiri N.Z. Expeditionary Force e .. •■ •• •• 2 0 0 .... .. .. .. 50 i ■ of old buildin 299 1 .. .. .. 15 0 Loss on sale of Arrowtown Drill-hall a> DO.. .. .. 0 0 Difference between book i 2 .. .. .. 32,554 5 2 reserve) and proceed I surplus Depreciation on— Buil'i .. .. .. 1|648 7 G 5,904 2 3 1,097 12 9 3,140 11 9 12,090 14 3 Libn .. .. .. .. 36 17 11 i 2 17 6 .. 7 Iβ 47 12 3 Furniture .. .. .. .. 9 8 219 6 1 404 10 2: 353 10 3 1,631 2 2 rar machinery, Trenthi .. .. 8 6 .. .. .. 389 8 6 Motor ambulance, Trentham .. .. ' :> 6 ! .. .. .. 07 16 6 I 92,697 12 3 ' 25,50s 1 752 5 5 172,045 12 4 To Excess of ex] broughtdowu 91,576 6 6 24,586 0 11 24,147 15 6 25,342 7 S 165,052 16 7 Interest on capital at 4J per cent. .. 1,365 5 5 14 7,SIS ,274 17 8 44,322 18 11 J 105,941 11 11 38,450-13 3 31,966 5 0 j 33,617 5 4 209,975 15 0

B.—l [Pt. IV].

DEFENCE DEPARTMENT— continued. , Headquarters General Activities Revenue Account for the Year ended 31st March, 1931 — continued. Cr. By Rent of quarters and buildings, light, and water — £ s. d. £ s. d. General Headquarters .. .. .. .. .. .. .. .. 1,073 6 1 Northern Command .. .. .. .. .. .. .. .. .. 868 14 2 Central Command .. .. ~ .. .. .. .. .. .. 571 12 0 Southern Command .. .. .. .. .. .. .. .. .. 2,669 11 1 5,183 3 4 Grazing rights on rifle ranges and reserves— General Headquarters .. .. .. .. .. .. .. .. 36 16 8 Northern Command .. .. .. .. .. .. .. .. .. 113 17 10 Central Command .. .. .. .. .. .. .. .. .. 1,032 17 11 Southern Command .. .. .. .. .. .. .. .. .. 614 17 0 1,798 9 5 Fines—Territorials and Cadets .. .. .. .. .. .. .. .. .. 9130 Sale of war trophies .. .. .. .. .. .. .. .. 110 0 Excess of expenditure over income carried down— General Headquarters .. .. .. .. .. .. .. .. 91,576 6 6 Northern Command .. .. .. .. .. .. .. .. .. 24,586 611 Central Command .. .. .. .. .. .. .. .. .. 24,147 15 6 Southern Command .. .. .. .. .. .. .. .. .. 25,342 7 8 ■ 165,652 16 7 £172,645 12 4 By Excess of expenditure over income after charging interest on capital— £ s. d. £ s. d. General Headquarters .. .. .. .. .. .. .. .. 105,941 11 11 Northern command .. .. .. .. .. .. .. .. .. 38,450 13 3 Central Command .. .. .. .. .. .. .. .. .. 31,966 5 0 Southern Command .. .. .. .. .. .. .. .. .. 33,617 5 4 209,975 16 6 £209,975 15 6 NOTE. —The Revenue Accounts include charges for rent assessed by the Public Works and Justice Departments and for interest on capital for which the Department has no parliamentary appropriation.

Territorial Forces Revenue Account for the Year ended 31st March, 1931.

Ge qu r |?rt2r d " Northern. Ceotral. Southern. Total. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Administrative charges per head of trainees (Terri- 117 0 250 118 7 114 11 3 16 5 torials and Cadets), excluding non-effective services and interest on capital Cost of assistance to Rifle Clubs per head of member .. 23 10 307 313 2 18 2

Northern Command. Central Command. Southern Command. Total. ■ Dr. £ s. d. £ s. d. £ s. d. £ s. d. To Pay, military, civil, and Territorial .. .. .. 12,050 11 11 13,268 0 0 11,491 3 1 36,809 15 0 Clothing, stores, and ammunition .. .. .. 7,229 11 8 3,695 15 11 7,385 18 6 18,311 6 1 Medical examination, attendance, hospital charges, 22 03 346 906 34 53 medicine, &c. Advertising, printing, stationery, postages, telegrams, 606 4 0 599 6 2 638 13 9 1,844 3 11 telephones, repairs, cleaning, laundering, &c. Maintenance and hire of drill-halls, offices, buildings, 413 8 8 594 19 11 174 15 6 1,183 4 1 parade-grounds, rifle ranges, boat-sheds, launches, and camps Rations, forage, fuel, light, and water .. .. 364 14 0 351 19 7 636 1 4 1,352 14 11 Regimental and bands funds grants, and engraving medals 93 10 8 16 19 0 50 9 4 160 19 0 and trophies Subsidies to officers'clubs .. .. .. .. 37 10 0 61 9 2 125 0 0 223 19 2 Hire and maintenance of horses .. .. .. 76 84 22 511 1895 117 38 Travelling allowances and expenses, rail, steamer, tram, 1,381 2 11 932 4 8 1,271 3 8 3,584 11 3 motor, and ferry fares, freights and cartage, and motorlicense fees Stores, lost, stolen, destroyed, *c, now written off .. 252 9 1 185 17 6 151 0 1 589 6 8 22,527 11 6 19,732 2 4 21,951 15 2 64,211 9 0 To Excess of expenditure over income brought down .. 22,527 11 6 19,732 2 4 21,95115 2 64,211 9 0 Interest on capital at i\ per cent. .. .. .. 6,405 IS 10 6,840 2 11 7,502 16 5 20,838 18 2 29,023 10 4 26,572 5 3 29,454 11 7 85,050 7 2 Cost per head of Territorials — Excluding Headquarters administrative expenses and 9130 750 9 10 3 8 14 5 interest on capital Including Headquarters administrative expenses .. 13 15 0 11 0 7 13 2 2 12 10 10 Cr. £ s. d. £ s. d. £ s. d. £ s. d. By Balance carried down .. .. .. .. 22;527 11 6 19,732 2 4 21,95115 2 64,211 9 0 22,527 11 6 19,732 2 4 j 21,951 15 2 64,211 9 0 By Excess of expenditure over income after charging interest ' 29,023 10 4 26,572 5 3 29,454 11 7 85,050 7 2 on capital i = = ■- i i ■ -■—■

B.—l [Pt. IV].

DEFENCE DEPARTMENT— continued. Cadet Forces Revenue Account for the Year ended 31st March, 1931.

Aviation Eevenue Account for the Year ended 31st March, 1931. Dr. £ s. d. Cr. £ r d To Pay, military, civil, and'flying .. .. 14,470 7 0 By Passenger flights .. .. .. .. 62 0 0 Advertising, printing, stationery, postages, &c. 636 11 1 Registration fees .. .. .. .. 156 11 9 Travelling allowances and expenses, motor, rail, Rents of reserves .. .. .. .. 87 15 0 and steamer fares, freights and cartage .. 2,545 9 4 Hcuts of buildings .. .. .. 535 17 3 Expenses and upkeep of aircraft, stores, cloth- Excess of expenditure over income, carried ing, &c. .. .. .. .. 14,393 14 3 down .. .. .. .. .. 50,187 1 9 Value of aeroplane crashed and written off .. 381 10 6 Value of stores damaged, lost, &c, written off 59 0 3 Pay, travelling, and other expenses of refresher courses for pilots .. .. .. 95 4 9 Compensation and medical expenses in accident cases .. .. .. .. .. 29 3 6 Maintenance of buildings and aerodromes .. 783 5 8 New Zealand's proportion expenses of International Commission on Air Navigation .. 29 4 1 Allowances and expenses of officers undergoing instruction abroad .. .. .. 1,544 0 5 Contribution to Department of Scientific and Industrial Research for upper-air navigation 300 0 0 Aeroplane search for Messrs. Hudson and Sylvester, lost at sea in yacht .. .. 25 0 0 Civil aviation —Expenses and grants.. .. 3,949 13 11 Depreciation on— £ s. d. Buildings, &c. .. ..3,151 15 10 Furniture .. .. 38 6 5 Aircraft, engines, power machinery, and motor-vehicles 8,596 18 9 11,787 1 0 £51,029 5 9 £51,029 5 9 £ s. d. £ g , d. To Balance brought down .. .. .. 50,187 1 9 By Excess of expenditure over income after Interest on capital at 4£ per cent. .. .. 11,656 1 3 charging interest on capital .. .. 61,843 3 0 £61,843 3 0 £61,843 3 0

— Northern Command. Central Command. Southern Command. Total, rr t> " r : ■ ., , „ £ 8. d. £ B. d. £ e. d. £ 8. d. ro Pay, military, civil, and Territorial .. .. .. 8,926 10 3 9,987 16 9 12,130 11 8 31044 18 8 Clothing, stores, and ammunition .. .. .. 3,255 8 8 2,852 16 2 5,605 18 3 3 1 Advertising, printing, stationery, postages, telegrams, 185 17 11 7 4 216 19 1 677 4 4 telephones, repairs, cleaning, laundering, &e. Maintenance and hire of drill-halls, buildings, offices, j 297 16 5 876 8 11 174 12 2 1 348 17 6 parade-grounds, rifle ranges, boat-sheds, launches, camps, &c. Rations, forage, fuel, light, and water .. .. 181 0 1 197 5 2 398 4 6 776 9 9 Regimental and bands funds grants, and eiignivin 94 7 4 ! 115 11 2 26 13 11 266 12 5 and trophies Subsidies to officers' clubs .. .. .. .. 37 10 0 61 9 2 lL>. r > 0 0 ■ IIW 19 2 Horse-hire and maintenance of horses .. .. .. 21 19 2 J!) 9 7 j 51 8 9 Travelling allowances and expenses, rail, steamer, tram, 728 0 6 376 1 11 489 il "i 1,593 11 10 motor, and ferry fares, freights and cartage. Stores lost, stolen, destroyed, &c, now written off .. 25 18 2 30 6 6 80 15 6 142 0 2 13,732 9 4 14,829 2 3 I 19,177 14 1 47,739 5 8 To Excess of expenditure over income brought down .. 13,732 9 4 14,829 2 3 19,177 14 1 47,739 5 8 Interest on capital at 4£ per cent. .. .. .. 1,607 5 7 2,068 7 4 II 11 4 10 15,339 14 11 16,897 9 7 21,930 6 0 54,167 10 6 _ TO , Cr - £ e. d. £ b. d. £ b. d. £ s. d. By Balance earned down .. .. .. .. 13,732 9 4 14,829 2 3 19,177 14 1 47,739 5 8 13,732 9 4 14,829 2 3 j 19,177 14 1 47,739 5 8 By Excess of expenditure over income after charging interest 15,339 14 11 16,897 9 7 21,930 6 0 54,167 10 6 on capital _ Cost per head of Senior Cadets— Exclusive of headquarters administrative expenses and 1 15 0 2 2 10 :.' f> 2 2 10 interest on capital Including headquarters administrative expenses .. 5 17 0 8 18 5 5 17 1 5 17 5

B.—l [Pt. IV].

defence dei Abmy Ordnance Stoi [ : Year exded 31 ;, 1931. Dr. &■ £ To Pay, military and civil .. .. .. 36,628 6 5 ByHir. .. .. .. •• 155,1,9 Medical examir ■■ fc, and hospital down) 47,760 12 10 char .. •• •• ■• 17 19 Advertising, printing, stati uns, telephones, repaii &e. .. 1,283 2 8 , Maintenance of buildings .. .. .. 1,031 12 Rations, fori fuel, light, power, and wa( 810 Travelling allowi removal ex- ■ es; rail, steamer, and motor fan freights and cartage .. ■• •• 1,617 6 0 Clothing, s< ammunition .. .. 1,940 14 0 Stores damaged, broken, lost, &c, written off .. is 7 £ s. (I. Furniture .. .. 142 4 0 Buildi .. •• 1,287 2 0 1,429 (i (i £47,910 13 10 i £47,916 13 10 £ s. d. £ s. d. To Balance brought down .. .. .. t7,760 12 10 Bj Exi t'ging Interest on capital at 4 J per cent. .. .. 90,395 17 0 pita! .. •■ •• 138,156 9 10 £138,156 9 10 9 10 " Janie Seddon " Launch Revenue Account for the \ h, 1931. Dr. ■ d. Or. ± To Pay of crew (including overtime) .. .. 1,701 9 6 ByHireofvi .. •• ■• 2,031 11 8 Deck, engine-room, and mi stores .. 170 1 Towii ~ .. .. .. H 2 I [penditure ovor incomi own) 657 13 5 Blip dues, c. .. 214 11 4 License fees and telephone .. .. -. 36 Depreciation on vessel .. .. •• 224 I 6 £2,71! I 711 15 1 £ £ s. d. To Balance brought down .. .. .. liture over incomi Interest on . .. .. 168 1 2 pita] .. .. .. 14 7 £825 ! 1* 1 Bai.a.m LtabUitiee, £ s - ''• Capital Account— £ £ B. d .. .. .. •• •• ■• 313.80S 10 111 Public Works Fund 1,313,412 17 10 ]iuil,. .. .. .. .. 596, i Consolidated Fund.. 2,375,150 18 4 and equipme 3,688,503 Iti 2 Armament, heavy-gun, Value of gift assets .. .. 12,500 00 i an" .. ..1 510 i Ore! 3.701,063 16 2 lary prices .. .. .. 1, 0 9 Creditors £ s. d. 2 1 Departmental .. <ii' ; 8 8 Jit. Sundrv 5,682 13 1 span .. .. 135,188 17 4 ' " ! 6,2(1!) 1 9 ■ ■ 2,974,005 16 0 Rents received in advance .. .. 94 111 .. .. .. •■ ■• •■ 1.697 9 3 Depreciation Besi ount .. 120,018 19 8 ...... 412 lb 0 Stores Depreciation Reserve Account .. 212,432 3 .. ■• •• •• •• 10.171 19 3 Aviation Depreciation Reserve Account.. 16,677 5 1 ...... 5,863 13 10 Nelßonßi and .. .. 1,066 8 6 .. ■■ •■ •• •• 1,112 15 5 nt .. .. 35,380 ' ...... 4,734 4 8 Treasury Adjustment Accoi .. 417,883 6 8 stamps.. .. .. .. ■• •• 249 6 9 .......... 290 6 11 i irs— £ ■ Departmental . . .. . . 671 9 7 Suii .. .. .. 311 Iβ 11 . . 983 6 0 4,276 8 11 don " .. 3,734 11 10 Cm, amabli stores on board .. 7-9 — 3,741 14 7 WireL e .. .. 702 2 0 35,350 18 8 Dep' und .. 1 ."I'll 0 0 Balance of in! .~ne .. lili 8 6 1,000 8 G me — Avis iii i count .. iil ,843 '•'•, 0 Ordnance Revenue Account .. 138,156 9 10 " Jai . cntie Account 826 14 7 mint .. Territorial Revi int.. 7 L , is Revenue Account .. .")4.107 10 550,019 0 7 £4,510,916 2 3 H. Turn] ~N.Z., i y of Defence. L. ( , Account T hereby certify that the Revenue Accounts and Bal ained 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-Gen

B.—l [Pt. IV].

DISCHARGED SOLDIEES SETTLEMENT ACCOUNT. Revenue Account fob Year ended 31st .March, 1931. "'■ Cr. To Interest accrued on transfer from Cousolid s. d. Byli advances— £ s,i £ s,j , f und .•• ~ 434,000 0 (i iccount .. <)7~21s 12 5 Interest accrued ond< .. .. 254,275 16 9 , . &,.. ..380,902 16 2 ;'' i,atcs 42,176 13 f> Dwellings.busin. 39,950 (i 0 &c 286 074 I 'i Rem «ntandinteresl - £ s. d. Miscellaneous .. '.'. 2,933 6i> Land Board recommenda- |~g )8 jq turns .. .. 10,112 4 7 i; i( falties from propi Kemissions under Deterior- by Crown o 8 543 19 0 Tl atr,i fc 'l 92fi •• (;s7 1 5 Interest on surplus funds temporarily invested "7]706 8 8 Dominion Revaluation Interest on investment in Public Debt BeBoard remissions .. 5,185 4 4 |. ullcl _, _ __ 1,72715 0 . , , 10,014 10 4 j Profit on disposal of properties .. .. 592 10 :! Reductions in value of ee- i>,,,,: _ _ 12 12 10 1 previously written ofi .. 1 068 0 0 Losses written oil Awn- Transfer and production fe. .. 422 3 7 ings-off in Suspense .. 174,988 11 9 Valuation fees 109 15 6 Losses written off under sec- Balance Loss for year, carried down .. 234,007 15 G tion 4, Discharged Soldiers Settlement Amendment Act, 1924 .. .. 227 0 2 Amount written oil capital value of [eases under tions 4 and 5, Discharged Soldiers Sel t leme nt Amendment Act, 1921 22 430 0 0 Reduction by Dominion 1' valuation Board under section !(, Discharged Soldiers Sei Amendmt;it Act, 1923 .. 10,238 16 Reductions by Dominion Revaluation Board under section 3 (5), Discharged Soldiers Set 1 lemen 1 Amendment Aot, 1924 .. 6,600 0 0 Reductions under s. 216, Land Act, 1924 .. 2,196 7 r> 200,680 16 0 Miscellaneous expenses, &c. Audit fees .. .. .. .. 700 0 i> Commission on sale of properties .. 13 15 7 Depreciation on plant, &c. .. .. 77 I 5 Incidental expenditure in connection with properties acquired .. .. .. 1,570 18 5 Printing and stationery .. .. 272 12 4 Recoupment to Consolidated Fund of & exchange on cash remitted to i ■ investment.. .. .. .. 1,038 16 9 Stamp duty and man ea in connection with consolidated stock .. 182 3 10 Travelling-expenses of Inspectors of I 1 ities .. .. .. .. 238 0 7 Valuation expenses .. .. .. 118 3 9 £901,30!) 12 J? ' _ £991,309 12 2 £ s. 1 £ s d To Balanoe—Loss for year, brought down .. 234.0n: 1., ii By Transfer from Reserve for losses on abandoned Balance forward from previous .. 42,4f>3 211 holdi .. 81 °0 9 3 0 Adjustment Account, previous year's .. 714 9 isfer from General Reserve '.'. '.'. 20.549 0 9 Balance—Acoumulat treh, i 1831 .. .. .. .. 108,417 9 6 !:! _2 £276.468 13 2

B.—l [Pt. IV].

DISCHARGED SOLDIERS SETTLEMENT ACCOUNT— continued. Balance-sheet as at 91st March, L 931. Liabilities. Assets. Capital £ B. d. £ s. d. Advances on mortgages — £ s. a. £ s. Q. Transfer from Consoli- Current account .. 1,915,287 10 8 dated Fund at 4 per Current Advances Suspense cent. .. .. 13,500,000 0 0 —Section 3 (3) (6) DieReduction under section charged Soldiers Settle--22, Finance Act, 1927 mcnt Amendment Act, (No 2) .. .. 1>,050,000 0 0 1924 .. .. 230 0 0 - Farms, orchards, &o. ..6,363,913 0 9 10,860,000 0 0 Dwellings, business pre 7 Depreciation Fund .. 46,160 0 0 raises, &c. .. .. r>, 378,559 16 6 Debentures issued (at " " 13,b07,990 7 li ■'A- percent £200 000 • Land leased under sections 1 and 5, Discharged 4 per cent.'i £21,'200; Soldiers Settlement Amendment Act, 1921-22 448,728 18 9 5 per cent.' £255,495 Buildings Unpaid purchase-price (not ye< His 8(1.; 5J per cent., payable) of buildings on Crown properti 24,019 16 10 £4,i 17,790 ; 6 per cent.', Sundry advanses merged with value of Crown £33 000) ' ..' 4,627,485 16 8 lands (section 20, Discharged Soldiers 15,523,645 16 8 Settlement Amendment Act, 1923) .. 39,530 10 4 Sundry creditors for Deferred payment sales under section 9, Disinterest— oharged Soldiers Settlement Amendment Interest due and unpaid Act, 1921-22 .. ••,,_•• " 1,530 0 0 on debentures .. 2,607 13 1 Water-supply, McGregor Block—Cost to be Interest due and unpaid allocated to settlers .. .. .. 916 0 8 on amount transferred Realization Account—Properties in course of from Consolidated Fund 144,666 13 4 realization .. .. .. .. 197,487 lb b Interest accrued on dc- Properties acquired by Crown— £ s. d. bentures at 31st March, Freehold .. .. 270,532 19 0 1931 .. .. 50,035 19 5 Leasehold .. .. 104,182 1/3 Interest accrued on ; 374 3 amount transferred Live and dead stock .. .. d/ 8 9 J from Consolidated Machinery and plant .. 202 2 6 Fund 35 671 4 8 Less Depreciation Reserve lOrf 10 0 232,981 10 6 !)8 12 6 Sundry creditors—Miseel- Office requisites .. .. 410 1 laneous services ' i Depreciation Reserve 3 j> 2 Imprests outstanding .. 7,624 10 6 1 4 u Departmental .. 22 14 2 Sundry debtors for principal Sundries . .. 408 4 6 instalments— 8,055 9 1 -,s Account .. 67,635 19 9 State Advances Office—Mortgages taken over 1,332 0 0 Dwellings Account .. 41,373 6 0 llaneous credit balances— £ s. d. Seotion 20 (3), Discharged Advances on current ac- Soldiers Settlement count .. .. 907 14 9 Amendment Act, 1923 771 4 10 Interest on current ac- Buildings Account .. 527 8 0 „-.-_,„_ count .. .. 333 0 7 110,307 18 , Principal instalments, Sundry debtors for interestFarms Account .. 561 7 5 Current Account .. 70,578 8 7 Interest instalments, . Farms Account .. Un *° n Farms Account .. 2,562 13 1 Dwellings Account .. 16,722 9 7 Principal instalments, Section 20 (3), Discha Dwellings Account .. 518 12 0 Soldiers Settlement Interest instalments. Amendment Act, 1923.. 3,548 1 1 Dwellings Account .. 662 5 5 Buildings Account .. 614 11 b Principal instalments, Interest due on deferred Buildings Account .. 35 4 0 payment sales .. 27 14 1 Sundry Debtors for Rent Miscellaneous .. .. 35 0 b Account .. .. 338 711 208,707 9 9 Miscellaneous.. .. 8 14 9 Sundry debtors for— ,„-,.,,,„ 5,927 19 11 Rent of properties .. 17,713 1/ 10 Rents charged in advance .. .. .. 5,456 16 2 Miscellaneous advances .. 980 10 6 Suspense Account—Receipts not yet allocated 4,274 12 2 Sale of stock and impleFire Loss Suspense Account .. .. 6,022 9 0 ments .. .. 102 10 0 Realization Suspense Account—Surpluses on Sundries .. .. 278 14 1 realization of properties not yet allocated .. 102 9 1 1J,07.> 1- .> Writings-off in Suspense .. .. .. 111,877 19 8 j PostponementsLiabilities discharged under section 22 of the Instalments of principalFinance Act, 1927 (No. 2), to write off Farms Aooount .. 30,983 3 B accumulated losses, as per contra .. .. 3,969,759 10 11 Dwellings Aooount .. 173 14 11 Buildings Account .. 61 11 9 Interest— Current account .. 3,928 8 8 Farms Account .. 70,641 15 3 Dwellings Account .. 205 14 10 Buildings Account .. 166 4 7 Debtors for Kent Account 3,019 16 2 109,180 8 11 Carried forward .. .. 10,869,436 13 2 Carried forward .. 15,192,668 3 7

B.—l [Pt. IV].

DISCHARGED SOLDIERS SETTLEMENT ACCOUNT—continued Balance-sheet as at 31st March, 1931— continued. Liabilities. £ s. d. Assets. £ s. d. Brought forward .. .. 19,509,436 13 2 Brought forward .. .. 15,192,668 3 7 Interest due and unpaid on surplus funds temporarily invested .. .. .. 490 110 Interest, &c, on advances accrued but not due 113,858 11 5 Interest on investments accrued but not due.. 479 12 5 Losses in Suspense Account .. .. 111,877 19 8 Investment in Public Debt Redemption Fund 41,921 8 6 Debentures securities .. -. •■ 1,000 0 0 Cash in Deposits Account —Miscellaneous cash received at Napier during earthquake period 6,431 10 \0 Cash balance — C B. d. Fn Public Account .. 199,706 11 1 Imprests outstanding .. 7,624 10 6 Investment Account .. 52,140 17 0 — ; 259,531 18 7 Revenue Account —Accumulated loss .. 168,417 9 5 Accumulated losses writ ten off under section 22 of the Finance Act, 1927 (No. 2) .. .. 3,969,759 10 11 £19,869,430 13 2 ' £19,869,436 13 2 W. Robertson, Under-Secretary for Lands. W. E. Shaw, Accountant. I hereby certify that the Revenue Account an 1 Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, an 1 correctly state the position as disclosed thereby. — G. F. C. Campbell, Controller and Auditor-General.

DISCHARGED SOLDIERS SETTLEMENT LOANS ACT 1920 DEPRECIATION FUND ACCOUNT. (Established under section 7. Discharged Soldiers .Settlement Loans Act, I!I2O.) Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. £ r. d. Income. £ B. d. To Cost of remitting money to London .. 99 7 5 By Interest on investments .. .. .. 21,364 19 9 Excess of income over expenditure .. .. 2],265 12 4 £21,304 19 9 £21,364 19 9 ' I " —— Balance-sheet as at 31st March, 1931. Liabilities. Assets. £ s. d. Accumulated Fund— £ s. d. £ s. d. Investments .. .. .. .. 445,868 6 10 Balance as at Ist April, 1930.. 565,846 2 6 Interest accrued on investments .. .. 5,210 13 4 Excess income over expendi- Interest due and unpaid on investments .. 938 18 11 ture for year ended 31st Cash in Public Account .. .. .. 135,093 15 9 March, 1931 .. .. 21,205 12 4 587,111 14 10 £587,111 14 10 £587,111 14 10 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 [Pγ. IV |.

EDUCATION DEPARTM E NT. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure, Income. To Balance from separate accounts — £ e. d. By Income from — £ s. d. Primary education .. .. .. 2, 16 4 i Primary education reserves .. .. 94,403 13 11 cation .. .. -1.'!!),217 5 7 il endowment .. .. 79,375 3 10 ion .. .. .. 156,730 11 0 i Balance .. .. .. :i 7<H -l(H 13 3 in .. .. .. 263,181 12 0 Training of teachers .. .. 172,532 10 3 itive education .. .. .. 102. Physical training .. .. .. 9,250 13 7 Examinations .. .. .. 2,817 11 I Miscellaneous .. .. .. 50,406 7 1 Special Schools and Child Welfare Branch 184,113 7 10 £3, : - io :! 11 o Note. —The above acoount includes a chi I on capital and assessed rents for which the Department holds no parliamentary appropriation. • Head Office Administration. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 34,941 0 3 By Payment by Teachers' Superannuation Fund expenses .. .. .. 14 8 for clerical work .. .. .. 900 0 0 Office , advertising, &c. .. .. 133 4 7 Sale of publications .. .. .. ;:;<) ] 3 Teleph .. .. .. .. Iβ 9 Balance transferred (■ ounts .. 40,070 16 7 Printing and stationery .. .. .. 1,870 15 0 Postage. I . Ac. .. .. .. i..'>_'(i (i 7 Rent of offices (Government buil l .. I ,71i7 (I 0 Depreciation on furniture .. .. .. 377 0 0 Interest on capital . . .. .. 221 i 0 0 £42,009 17 10 £42,009 17 10

B.—l [Pγ. IV].

EDUCATION DEPART led. Income and Expenditure Account — continued. Primary Education. re. £ s. d. Income. £ s. d. Toll' 3 and admin es .'. .. 17,994 10 7 By Rent of school buildings .. C7O 12 3 Public echo- £ s. (I. Inspection — Fees for special Teachi .. .. 1,766,879 19 11 ainations .. .. 57 2 0 iwances.. .. 44,918 17 9 School Journal sales .. 1,005 f> 7 Teachers' removal ex ■ .. 721) 5 (i W( — £ s. d. 1,812,528 3 2 Sales.. .. f>9 16 0 Organi ; :ors— Advertising .. 340 18 9 2,857 3 1" 406 14 9 1,480 2 s ellaneons Recoveries for 4,3117 li li education oi foreign children 176 10 0 ion — Recovery from Fire Insurance Salari .. .. .. 19 7 Fund .. .. .. 5,358 2 8 3 7 Balance carried to General InHandwoii .. .. 13,540 19 10 come and Expenditure 97,996 3 0 Account .. .. 2,084,513 10 4 Gradii istration of 1. . .. .. School ai,< 3,000 12 0 so 10 0 0 ■ ir> 12 o . — ■ 234 !'i '■'■ Subeidii s on \ ■ ■ for ii; tools .. .. 14. 104.' Rent for buildings for ?c!iool purposes 79 17 r> 224,546 10 7 Inspection of school 1,108 1 31, r>l7 0 7 Tra .. .. 10,374 il 6 17 7 Office iation on furniti .. 13,082 5 1 Cor 14 15 4 admi .. .. .. .. If'.). IS.") 5 in.. 6 3 2 11 ige .. Beni of offices - ig, li . ; .' 1 21 in '.) .. .. 110 0 0 0 (02 10 '■' Set ■ ration. . .. 50 0 ies ...... 162 Putting up for .. .. 498 I 1,114 7 3 .. 80 <> n 7,563 11 11 We — Head Ofl m.. ies .. .. .. .. 0 0 . Print ing an :de pat hir .. 1,081 (i S 4 3 Sun. Rent of office, elcanin .. . 30 0 0 1,683 13 D ! .'rcartons —Grant-, in aid .. .. .. 122 12 (i Postage .. Priv :ationery .. .. .. .. 1,98 bools destroj .. .. .. 0.0!) , .' 0 1 .'■r children Qg school .. 29 .. .. .. .. 7!) 9 in tal .. .. .. .. .. 218,537 0 0 ! __. 188 3 7 ; £2,592,188 3 7

8.-l [Pt. IV].

EDUCATION DEPARTMENT— continued. Income and Expenditure Account — continued. Secondary Education. Ex p< nditure. £ s. d. Income. £ 8. d. To Head Office administration charms .. .. .. 2,800 0 0 By High schools —Rent of buildings High schools— . £ s. d. and sites .. .. 309 19 5 Salaries of teachers .. .. .. 278,294 17 9 High schools — £ s. d. Grants to Boards for administration .. 40,680 1C 0 Pupils'fees .. 4,881 17 10 Grant to Marlborough High School Board Net income (under Marlborough High School Act) .. 400 0 0 from endowAssistance towards maintenance of build- ment applied ings .. .. .. .. 1,527 19 11 to payment of Subsidies on voluntary contributions for teachers' salgeneral purposes .. .. .. 1.009 12 11 aries .. 27,739 19 i> 321,813 5 7 32,641 17 7 Grading and registration of teachers— Recovery from Fire Insurance Head Office administration and salaries .. 60 0 0 Fund .. .. .. 531 15 9 Portion of Inspectors'salaries .. .. 224 11 8 Balance carried to General InExpenses of appeals .. .. .. 40 8 7 come and Expenditure Account 439,217 5 7 325 0 3 District high schools (secondary department)— Salaries of teachers .. .. .. .. 72,304 2 3 Inspection — Salaries of Inspectors .. .. .. 2,696 (» 0 Less part charged to grading of Iciirhcrs 224 II 8 2,470 8 4 Travelling-expenses .. .. .. .. 827 18 3 Removal expenses .. .. .. .. 5 7 8 Conveyance of pupils .. .. .. .. 8,953 22 Manual instruction .. .. .. .. 5,986 18 0 Scholarships— National .. .. .. .. 10,153 8 0 War bursaries .. .. .. 513 4 10 10,666 12 10 Rebuilding after fire .. .. .. .. .. 53 11 9 Printing and stationery .. .. .. .. 133 6 11 School-books supplied in necessitous cases .. .. 374 7 4 Conference, expenses of .. .. .. .. 25 0 0 Junior high schools incidentals .. .. .. .. 1,190 0 0 Interest on capital .. .. .. .. .. 44,770 16 0 Miscellaneous .. .. .. .. .. 110 £472,700 18 4 £472,700 18 4 Higher Education. Expenditure, £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. .. 700 0 0 By Balance carried to General InGrants — come and Expenditure Account 156,730 11 0 University of New Zealand and to four University colleges for general purposes, &c. .. .. .. .. 47,155 15 0 New Zealand University and University colleges, being share of national-endow-ment revenue collected during — £ s. d. 1929-30 .. .. .. 13,500 16 7 1930-31 .. .. .. 11,339 6 3 24,840 2 10 Auckland and Canterbury, for Schools of Forestry .. 2,000 0 0 Salaries of Professors of Education .. .. .. 3,400 0 0 Workers' Ivhuational Association lectures .. .. 3,000 0 0 Subsidies on voluntary contributions for Workers' Educational Association and other purposes .. .. 1,620 7 2 Scholarships .. .. .. .. .. 23,761 19 6 Grant for organization purposes —Workers' Educational Association .. .. .. .. .. 500 0 0 Maintenance, Massey Agricultural College .. .. 15,000 0 0 Special assistance to deserving students.. .. .. 92 15 6 Miscellaneous .. .. .. .. .. 60 11 0 Interest on capital .. .. .. .. 34,599 0 0 £156,730 11 0 £156,730 11 0

B.—l [Pt. IV].

EDUCATION DEPARTMENT— continued. Income and Expenditure Account— continued. Technical Education. Expenditure. . £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. .. 2,385 1 4 By Rent of Buildings .. .. 106 3 4 Technical schools and classes— £ s. d. Balance carried to General IniSalarics of instructors .. .. 170,078 4 5 come and Kxpenditure Account 263,181 12 0 Grants to Boards for general purposes .. 40,574 8 1 Travelling-expenses of instructors .. 6 0 0 Repairs to buildings.. .. .. 2,432 4 4 Kent of buildings for classes .. .. 1,403 12 5 Subsidies on voluntary contributions for general purposes .. .. .. 494 8 4 214,988 17 7 Grading and registration of instructors— Head Office salaries and administration 85 0 0 Portion of Inspectors' salaries .. 254 6 6 Expenses of appeals .. .. 31 18 1 371 4 7 I nxpection — Salaries of Superintendent and Inspectors 2,641 18 1 l,e<s portion charged to grading .. 254 6 6 2,387 11 7 Travelling-expenses .. .. .. 757 8 1 3,144 19 8 Conference, cost of .. .. .. .. 25 0 0 Conveyance, &c, of pupils .. .. .. .. 6,035 4 2 School-books supplied in necessitous cases .. .. 201 18 4 Printing and stationery .. .. .. .. 204 7 1 Interest on capital .. .. .. .. .. 35,809 0 0 Miscellaneous .. .. .. .. .. 122 2 7 £263,287 15 4 £263,287 15 4 Training of Teachers. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. .. 750 0 0 By Tuition fees of non-Government Training colleges— students .. .. .. 12 10 0 Salaries of staff, including staffs of prac- Balance carried to General Intising schools (in excess of usual staffs come and Expenditure Account 172,532 10 3 of public schools, and of practising £ s. d. schools) .. .. .. .. 37,505 7 6 Special instruction .. .. .. 2,827 0 0 University college fees for students attending University classes .. 5,207 17 6 Science material .. .. .. 317 10 5 45,857 15 5 Allowances to students .. .. 115,693 16 6 Transport expenses .. .. .. 1,741108 117,435 7 2 Classes at sub-centres .. .. .. .. 226 12 6 Conference, expenses of .. .. .. .. 46 1 10 Printing and stationery .. .. .. .. 206 12 7 Interest on capital .. .. .. .. .. 8,021 0 0 Miscellaneous .. .. .. .. .. 1 10 9 £172,545 0 3 £172,545 0 3 Native Education. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. .. 1,468 (I 0 By Rent of buildings .. .. 32 11 0 Native schools — £ s. d. Tauranga Endowment Reserve Salaries .. .. .. .. 67,983 16 2 revenue .. .. .. 169 18 8 Manual instruction .. .. .. 392 17 7 Recovery from Fire Insurance Hooks, school requisites, &c. .. .. 3,113 9 4 Fund .. .. .. 413 17 6 liepairs to buildings .. .. .. 5,767 4 2 Balance carried to General InAdvertising .. .. .. .. 62 9 0 come and Expenditure Account 102,480 16 3 Removal expenses of teachers . . .. '.till! 13 1 Depreciation on buildings .. .. 4,204 0 0 82,516 9 4 Conveyance and board of children .. .. 2,942 1 5 Inspection— Salaries of Inspectors.. .. .. 1,387 13 2 Travelling-expenses .. .. .. 604 17 1 1,992 10 3 Higher education —Scholarship allowances and expenses .. 6,824 2 1 Rebuilding of schools destroyed by fire .. .. .. 497 14 1 Miscellaneous .. .. .. .. ■. 41 6 3 Interest on capital .. .. .. .. .. 6,815 0 0 £103,097 3 5 £103,097 3 5

3—B. 1 [Pγ. IV].

B.—l [Pt. IV].

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 Genera] Income £ s. d. and Expenditure Account .. 9,250 13 7 Salaries of instructors .. .. .. 5,539 19 0 Travelling-expenses .. .. .. 3,331 18 4 8,871 17 4 Books and material .. .. .. .. .. 108 16 'J Classes for teachers .. .. .. .. .. 0 16 5 Postage .. .. .. .. .. .. 15 14 6 Printing and stationery.. .. .. .. .. 123 8 7 £9,250 13 7 £9,250 13 7 Examinations. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. .. 2,197 6 9 By Fees for examinations and certifiExaminers'and supervisors'fees .. .. .. 3,431 9 4 cates .. .. .. 5,599 4 6 Printing and stationery.. .. .. .. .. 1,205 18 8 Sire of tables. . .. .. 5 0 0 Forwarding charges, rent of buildings, &c. .. .. 999 19 3 Balance carried to General Income Postage, &c. .. .. .. .. .. .. 226 15 9 and Expenditure Account .. 2,817 11 1 Rent of store, Wellington .. .. .. .. 92 0 0 Technological Examinations .. .. .. .. 268 5 10 £8,421 15 7 £8,421 15 7 Miscellaneous. Expenditure. £ s. d. Income. £s. d. To Accidents to school-children .. .. .. .. 493 3 0 By Registration fees .. .. 3 0 0 Council of Education —Expenses of delegates .. .. 1!).~> 6 8 Balance carried to General InOfficers and teachers visiting other countries .. .. 11l 14 10 come and Expenditure Account 50,405 7 1 Compassionate allowances .. .. .. .. 86 10 9 Education Committee —Parliamentary expenses, &c. .. 122 3 7 Exhibitions .. .... .. .. .. 368 Grant towards cost of producing school text-book .. .. 150 0 0 Grant towards cost of producing " History of Education in New Zealand" .. .. .. .. .. 483 6 8 Grant for part expenses of Dr. Beeby visiting America .. 25 0 0 Teachers' Superannuation Fund —Government subsidies under— £ B. d. Superannuation Act .. .. .. 43,000 0 0 Finance Act, 1925 .. .. .. 3,906 18 3 46,906 18 3 Cost of raising loans .. .. .. .. .. 1,830 16 8 £50,408 7 1 £50,408 7 1 Special Schools Summary Account. Expenditure. Income. To Balance brought forward from separate ac- By Balance carried to General Income and Ex- £ s. d. counts — £ s. d. penditure Account .... .. .. 184,113 7 10 Education of the blind .. .. .. 2,910 811 Education of the deaf .. .. .. 7,948 14 1 Education of the feeble-minded .. .. 19,278 4 4 Child welfare .. .. 153,962 2 8 Stores Summary Account.. .. .. 13 17 In £184,113 7 10 £184,113 7 10 Special Schools — General Administration. Expenditure. £ s. d. Income. £ s. d. To Head Offioe administration .. .. 12,094 15 4 By Balance carried to separate child welfare accounts .. .. .. .. 12,094 15 4 £12,094 15 4 j £12,094 15 4

B.—l [Pt. IV].

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 fee .. .. .. 510 14 11 Maintenance of children in public institutions, &c. 617 8 6 Balance carried to Special Schools Summary Travelling-expenses of children .. .. :t! 15 6 Account .. .. .. .. 2,910 8 11 Provision for bad debts .. .. .. 26 0 0 Grants (subsidy) — Maintenance of Jubilee Institute .. .. .. .. 086 19 1(1 Interest on capital.. .. .. .. 1,710 0 0 £3,421 3 10 £3,421 3 10 Education of the Deaf. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 400 0 0 By Maintenance fees .. .. .. 2,498 18 6 -!iuol for the Deaf— £ s. d. Sales of produce .. .. .. .. 510 3 Salaries of staff .. .. (i,393 19 1 Deduction for board, &c. .. .. .. 405 0 0 Maintenance of institution, &c. 2,015 8 6 Balance carried to Special Schools Summary Maintenance of buildings .. 286 7 I) Account .. .. .. 7 948 14 1 8,695 14 7 Advertising .. .. .. .. 21 4 9 Travelling-expenses .. .. .. 302 3 6 Depreciation on buildings, &c. .. .. 441 0 0 Provision for bad debts .. .. .. 200 0 0 Interest on capital .. .. .. 798 0 0 £10,858 2 10 £10,858 2 10 ===. I . School for the Deaf. — Income from Bequests in the hands of Public Trustee. (To be expended on amusements, &c, for inmates, not usually provided by the Department from parliamentary vote.) Expenditure. £ s. d. nine. £ s. d. To Expenditure on recreations, &o. .. .. 383 16 1 By Balance of income in Post Office Savings-bank .. 347 16 5 Balance in hand, 31st March, 1931, carried to Income from bequests .. .. .. 127 1 0 Balance-sheet .. .. .. .. 103 11 10 Interest on deposits in Post Office Savings-bank .. 12 10 6 £487 7 11 £487 7 11 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.. 74 1 3 Richmond School for Girls .. .. 5,072 18 6 " Maintenance fees from parents, &c. .. .. 1,363 19 4 Otekaike School for Boys .. .. 15,026 14 5 Balance carried to Special Schools Branch Head Office administration (non-institutional) 100 0 0 Summary of Income and Expenditure .. 19,278 4 4 Travelling-expenses .. .. .. 293 1 6 Postage .. .. .. .. .. 123 10 6 Provision for bad debts .. .. .. 100 0 0 £20,716 4 11 £20,716 4 11 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 .. .. .. .. 2,072 10 1 liters provided .. .. .. 260 0 0 Maintenance of inmates and staff .. .. 1,528 810 Sales of produce .. .. .. .. 18 16 1 Repairs to buildings .. .. .. 643 15 8 Balance carried to Education and Training of I ii'preciation on buildings, &c. .. .. 373 0 0 Feeble-minded Income and Expenditure Interest on capital .. .. .. 594 0 0 Account .. .. .. .. 5,072 18 6 £5,351 14 7 £5,351 14 7 Special School for Boys, Otekaike. Expenditun . £ s. d. Income. £ s. d. To Head Office salaries and administration charges 320 0 0 By Sale of baskets, &c. . . .. .. 230 9 6 Salaries of staff .. .. .. .. 6,628 10 4 Balance from Sawmill Account .. .. 146 16 1 Maintenance of inmates and staff .. .. 5,263 15 11 Boot repairs for staff , &c. .. .. .. 10 4 6 Repairs to buildings .. .. .. 416 15 9 Recovery from Fire Insurance Fund .. 377 13 8 Depreciation on buildings, &e. .. .. 1,544 0 0 Boys'wages—Sawmill .. .. .. 35 0 0 Interest on capital .. .. .. 2,135 0 0 Deduction from salaries of staff for board and Balance from Farm Account .. .. 768 16 2 quarters provided .. .. .. 1,190 0 0 Office expenses for farm and sawmill .. 60 0 0 Balance carried to Education and Training of Feeble-minded Income and Expenditure Account .. .. .. .. 15,026 14 5 £17,076 18 2 £17,076 18 2 3*

B.—l [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, 1930 — £ s. d. £ s. d. By Sales of produce (including issues to Otekaike £ s. d. Live-stock .. .. .. 794 7 6 institution) .. .. .. .. 1,966 10 3 Farm-prodiK • .. .. 918 11 10 Sawmill — £ s. d. 1,712 19 4 Horse-hire .. .. .. :i (I (I Purchase of live-stock .. .. 212 18 11 Hire of traction-engine .. 25 0 0 Purchase of farm-produce .. 18 14 8 28 0 0 231 13 7 Stocks on hand, 31st March, 1931— Repairs to plant, buildings, &c. .. .. 67 11 1 Live-stock .. .. .. f>ss 17 6 Salaries and wages of staff employed on farm .. 890 0 0 Farm-produce, &c. .. .. 603 8 1 Purchase of seeds, manures, &c. .. .. 164 14 10 1»159 5 7 Sundries .. .. .. .. .. 234 13 2 Balance (loss) carried down .. .. 332 16 2 Depreciation on buildings .. .. .. 185 0 0 £3,486 12 0 £3,486 12 0 t s. a. £ s. d. To Balance brought down .. .. .. 332 16 2 By Balance carried to Otekaike General Account .. 768 16 2 Head Office salaries and administration charges 30 0 0 Otekaike—Office salaries, &c. .. .. 50 0 0 Interest on capital .. .. .. 356 0 0 £768 16 2 £768 16 2 Special School for Boys, Otekaike (Sawmill Account). Expenditure. £ s. d. Income. £ a. d. To Stock of timber on hand, Ist April, 1930 .. 229 4 5 By Sales (including issues to Otekaike institution) .. 376 1 6 Wages (including value of boys' labour) .. 159 0 0 Stock of timber, 31st March, 1931 .. .. 315 3 4 Hire of traction-engine from farm .. .. 25 0 0 Royalty .. .. .. .. .. 53 0 0 Repairs, &c, to plant .. .. .. 14 4 4 Hauling 300 Depreciation on plant, &c. .. .. .. 21 0 0 Balance (gross profit) carried down .. .. 186 16 1 £691 4 10 £691 4 10 £ s. d. £ B- dTo Head Office salaries and administration charges .. 5 0 0 By Balance brought down .. .. .. 186 16 1 Otekaike—Office salaries, &c. .. .. .. 10 0 0 Interest on capital .. .. .. 25 0 0 Balance to Otekaike General Account .. .. 146 16 1 £186 16 1 £186 16 1 Child Welfare (Summary). Expenditure. £ s. d. Income. £ s. d. To Reserve for bad debts .. .. .. 15,000 0 0 By Fees recovered from parents, £ s. d. Boys' Training Farm, Weraroa .. .. 11,178 7 6 &c. for maintenance of Receiving Home — children .. .. 37,802 4 3 Auckland .. .. .. .. 1,601 15 1 Less refunds .. .. 234 15 0 Hamilton 929 18 8 | 37,567 9 3 Wanganui .. .. .. .. 699 18 3 Balance transferred to Special Schools SumNapier .. .. .. .. 1,326 0 2 mary of Income and Expenditure Account.. 153,962 2 8 Wellington .. .. .. .. 2,412 6 5 Girls' Hostel, Wellington .. .... 1,048 19 4 Receiving Home, Christchurch .. .. 1,767 9 0 Girls' Home— Burwood .. .. .. .. 6,147 14 0 Timaru 1,611 14 2 Dunedin .. .. .. .. 1,208 14 8 Probation Home — Auckland .. .. .. .. 2,193 5 8 Wellington .. .. .. 1,113 12 1 Christchurch .. .. .. .. 1,604 10 5 Dunedin .. .. .. .. 1,241 10 8 Non-institutional .. .. .. 140.443 15 10 ' £191,529 11 11 £191,529 11 11 Boys' Training-farm, Weraroa Expenditure. £ s. d. Income. £ B. d. To Head Office administration charges .. .. 140 0 0 By Deductions from salaries of stuff for board and Salaries and wages of staff, &c. .. .. 3,917 13 6 quarters provided .. .. .. 680 0 0 Maintenance of inmates and staff .. .. 3,899 7 1 Board of inmates .. .. .. 73 1 9 Maintenance of buildings, &c. .. .. 394 0 1 Farm Account for office-work, &c. .. .. 125 0 0 Telephones .. .. .. .. 18 2 6 Rent of buildings.. .. .. .. 61 15 II Depreciation on buildings, &o. .. .. 803 0 0 Balance carried to Child Welfare Income and Interest on capital .. .. .. 1,258 0 0 Expenditure Account, .. .. .. 11,178 7 6 Balance (loss) from Farm Account .. .. 1, 688 1 10 £12,118 5 0 £12,118 5 0

B.—l [Pt. IV].

EDUCATION DEPARTMENT— continued. Income and Expenditure Account — continued. Boys' Training-farm, Weraroa (Farm Account). Expenditure. Income. To Stocks, Ist April, 1930 — £ s. d. £ s. d. !By Stocks on hand, 31st March, £ s. d. Live-stock .. .. 3,081 1 0 1931— £ s. d. Farm-produce .. .. 1,299 10 0 Live-stock .. .. 3,502 0 6 — 4,380 11 0 Farm-produce .. .. 1,199 5 0 Purchase of live-stock.. .. 188 11 0 4.701 5 6 Purchase of seeds and manures.. 403 12 0 Sales of produce, includng issues to Weraroa Purchase of feed .. .. 181 3 11 institution .. .. .. .. 2,696 16 6 773 6 11 Balance carried down .. .. .. 219 1 10 Repairs to buildings, plant, &c. .. .. 259 11 9 Salaries and wages of staff, &c. .. .. 1,534 2 8 Sundries .. .. .. .. .. 315 11 6 Depreciation on buildings, &c. .. .. 354 0 0 £7,617 3 10 £7,617 3 10 £ s. d. £ s. d. To Balance brought down .. .. .. 219 110 By Balance carried to Weraroa Income and Head Office administration charges .. .. 50 0 0 Expenditure Account .. .. .. 1,688 110 Weraroa—Office charges .. .. .. 125 0 0 Interest on capital.. .. .. .. 1,294 0 0 £1,688 1 10 £1.688 1 10 Girls' Home, Timaru. Expenditure. £ s. d. Income. £ s. d. To Head Office administration .. .. .. 25 0 0 By Deduction from salaries of staff for board and Salaries and wages of staff .. .. .. 751 11 6 quarters provided .. .. .. 105 0 0 Maintenance of inmates and staff .. .. 538 4 6 Sales of produce .. .. .. . • 5 511 .Maintenance of buildings, &e. .. .. 64 7 10 Balance carried to Child Welfare Income and Telephone .. .. .. •• 516 3 Expenditure Account .. .. .. 1,611 14 2 Depreciation on buildings, &c. .. .. 118 0 0 Interest on capital.. .. .. .. 219 0 0 £1,722 0 1 £1,722 0 1 Girls' Hostel, Wellington. Expenditure. £ B. d. Income. £ e. d. To Head Office salaries and administration charges 30 0 0 By Board of inmates .. .. .. .. 223 8 6 Salaries of staff, &c. .. .. .. 515 17 10 Board of staff .. .. .. .. 117 0 0 Maintenance of inmates and staff .. .. 457 19 7 Balance carried to Child Welfare Income and Repairs to buildings, &c. .. .. .. 196 5 5 Expenditure Account .. .. .. 1,048 19 4 Telephones .. .. .. • • 4 5 0 Depreciation on buildings, &c. .. .. 69 0 0 Interest on capital.. .. .. .. 116 0 0 £1,389 7 10 £1.389 7 10 Girls' Home, Burwood. Expenditure. £ e. d. Income. £ s. d. To Head Office salaries and administration charges 60 0 0 By Board of inmates .. .. .. .. 14 10 0 Salaries of staff and inmates .. .. 2.187 If> 1 Grazing .. .. .. .. .. 38 15 10 Maintenance of staff, &c. .. .. .. 2,371 13 10 Board of staff .. .. .. .. 352 0 0 Repairs to buildings, &c. .. .. .. 324 15 11 Recovery from Fire Insurance Fund .. .. 16 4 0 Repairs after fire .. .. .. .. 16 4 o Balance carried to Child Welfare Income and Telephones .. .. .. •. Sl5 0 Expenditure Account .. .. .. 6,147 14 0 Depreciation on buildings, &c. .. .. +89 0 0 Interest on capital .. .. •• 1,111 0 0 £6,569 3 10 £6,569 3 10

Receiving Homes.

Auckland. Hamilton. Wanganui. Napier. Wellington. G'hristchurch. Dunedin. Expenditure. £ a. <1. £ e. d. £ e. d. £ s. d. £ e. d. £ s. d. £ s. d. To Head Office administration cha- 46 0 (I 30 0 0 25 0 0 30 0 0 50 0 0 80 0 0 25 0 0 Salaries of staff 528 16 3 348 6 8 234 0 10 309 Iβ (i 069 6 3 597 10 0 368 4 6 Maintenance of staff and inmates, &o. 662 7 I 384 11> 0 238 5 3 781 0 11 847 12 7 777 16 10 499 0 9 Repairs to buildings, &c 228 Iβ 7 I (i 2 6 17 11 8 72 16 5 558 8 3 157 17 4 103 13 2 Telephones . .. •• 7 12 6 5 10 0 5 10 0 (i 7 6 5 6 3 6 7 6 7 12 6 Depreciation of buildings, &c. .. 126 10 0 91 0 0 83 0 0 63 12 0 227 0 0 124 6 0 81 10 0 Interest on capital .. .. 227 0 0 145 0 0 140 0 0 99 0 0 328 0 0 220 0 0 184 0 0 1,726 1 5 1,020 15 2 743 7 9 1,362 12 4 2,685 13 4 1,943 17 8 1,269 0 11 Income and Balances. By Deduction from salaries of staff for 106 0 0 80 0 0 30 0 0 30 0 0 135 0 0 135 0 0 47 0 0 board and quarters provided Board of service inmates .. .. 19 6 4 10 16 6 13 9 6 6 12 2 44 6 11 41 8 8 13 6 3 Balance carriecUo Child Welfare In- 1,601 W 1 929'l8 8 699 i 8 3 1,326''o 2 2,412 6 5 1,767 9 0 1,208 i4 8 come and Expenditure Account 1,726 1 5 1,020 15 2 743 7 9 1,362 12 4 2,685 13 4 1,943 17 8 1,269 0 11

8.-l [Ft. IV].

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

Child Welfare — Non-institutional. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 9,132 510 By Recoveries from parents, &c, for travellingSalaries of officers .. .. .. 20,536 17 5 expenses, <\ .. .. .. 388 811 Knit of offioes, offioe requisites, &o. .. 2,439 11 8 Earnings of buys placed at service, now deDepreciation on offioe furniture, &o. .. :M!) 0 0 ceased '.. .. .. .. 11l 15 4 iiones .. .. .. .. 393 6 6 Rent of buildings .. .. .. 338 J. r > (I Travelling-expenses of staff and children (in- Balance carried to Child Welfare Income and eluding depreciation on cars, Sao.).. .. 8,153 6 2 Expenditure Account .. .. .. 140,443 15 10 Maintenance of children boarded out— £ s. d. Payments to foster-parents 88,414 7 10 Clothing, &o. .. .. 0,857 911 Post and Telegraph Department — Commission on payments .. .. 794 15 0 96,066 12 9 Maintenance of children in private industrial schools .. 1,924 2 1 Maintenance of children in other institutions .. 465 5 4 2,389 7 5 Interest on capital.. .. .. 352 0 0 Boys' Hostel, Auckland — Furniture handed to Y.M.C.A. authorities for purpose of hostel .. 250 0 0 Repairs and maintenance of building .. .. 82 7 6 332 7 6 Transfer and removal expenses of staff, &c. .. 118 4 Legal expenses .. .. .. .. 39 8 0 Postage .. .. .. .. 1,135 4 1 Refund of inmates'earnings .. .. 21 19 5 Sundries .. .. .. .. 60 0 0 £141,282 15 1 £141,282 16 1 Stores Summary Account. Expenditure. £ s. d. Income. £ s. d. To Balance (loss) from Wellington Central Store By Balance (profit) from Auckland Store Account .. 119 8 3 Account .. .. .. .. .. 261 0 3 Balance (profit) from Factory Account .. .. 159 6 0 Balance (loss) from Dunedin Store Account .. 31 10 10 Balance transferred to Special Schools Nummary Account .. .. .. .. .. 13 17 10 £292 11 1 £292 11 1

Auckland. Wellington. Christchurch. Duncdin. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. wiministration oharges .. .. .. .. 40 o o 30 0 0 30 0 0 25 0 0 Salaries of staff .. .. .. .. .. .. 752 2 0 419 8 5 628 15 9 639 14 9 and inmate! .. .. .. 737 19 0 451 6 1 431 6 8 325 14 4 Repairs to buildings, &o. .. .. .. .. .. 79 0 9 88 12 9 152 5 4 :i!t 14 8 Telephones .. .. .. .. .. .. I 8 5 0 « 12 (i 8 7 ti 5 0 0 Depreciation on buildings, &o. .. .. .. .. | 282 11 0 86 11 0 162 0 0 137 (I (I Interest on capital .. .. .. .. .. 418 0 0 163 0 0 251 0 0 300 0 0 2,317 17 9 1,247 10 9 1,663 15 3 1,472 3 9 1 :tcn,i:t ft: 1 '/ I',:: !'.\ Deduction from salaries of staff for board and qu ivided 106 0 0 75 (I o 30 0 0 60 0 0 Board of service inmates .. .. .. .. .. 3 5 3 K) 8 8 29 4 10 99 17 11 Rent of buildings .. .. .. .. .. .. .. 18 10 0 ' Sales of prodnoe .. .. .. .. .. .. 10 0 10 .. .. 5 15 2 of sand-pits .. .. .. .. .. .. .. .. .. 65 0 0 Balance carried to Child Welfare Income and Exjjcmliun, /Account 2,193 5 8 1,113 12 1 1,604 10 5 1,241 10 8 2,317 17 9 1,247 10 9 1,663 15 3 1,472 3 9

B.—l [Pγ. IV J.

EIHJCATION DEPARTMENT- continued. Central Store, Wellington. Trading Account for Year ended 31st March, 1931. Or £ s. d Or. £ 8 - d - To Stooks, let April, 1930 .. .. .. 3,104 1 6 By Issues to institutions, &o. .. .. .. 7 235 7 2 Purchases and issues from brim v .. .. 6,082 15 11 Stocks, 31st March, 1931 .. .. •■ £,obi 6 6 Balance carried to Profit and Loss Account .. 612 13 0 £9,799 10 5 £'■>. 799 10 5 Profit and Loss Account. l, r £ s. d. I Cr. £ *• <*. To Head Office administration charges .. .. 50 0 0 By Balance (nought down .. .. .. 812 13 0 Salaries and wages .. .. 455 0 0 Balance (loss) carried to Stores Summary Account 2fal 0 6 Bent 64 0 0 Outward freight .. .. ■ • .. 121 4 0 Fire insurance on stock .. .. • ■ 23 12 6 Sundries .. .. .. •• •■ 111 9 Telephone .. .. .. •• •■ 75 0 Depreciation on fittings, &c. .. .. - • Ir> 0 0 Interest on capital .. .. .. •• 136 i> 0 £873 13 3 £873 13 3 Branch Store, Auckland. Trading Account for Year ended 31st March, 1931. Q r £ s. d. Cr. £ s. d. To Stock Ist April 1930 .. .. •• 734 210 By Issues to institutions, &e. .. .. .. 2,315 12 6 Purchases and transfers from Wellington Store.. 2,167 16 0 Stocks, 31st March, 1931 .. .. .. 797 14 7 Balance carried to Profit and Loss Account .. 211 8 3 £3,113 7 1 £3,113 7 1 Profit and Loss Account. Dr £ s. d. Cr. £ s. d. To Head Office administration charges .. .. 50 0 By Balance brought down .. .. .. 211 8 3 Salaries 30 0 0 Rent 17 0 0 Depreciation on fittings, &c. .. .. ..300 Interest on capital .. .. ... • • 37 0 0 Balance carried to Stoics Summary Account .. 119 8 3 £211 8 3 ~"_?L_ 3 Dunedin Branch Store. Trading Account for Year ended 31st March, 1931. /,,. £ s. d. Cr. £ s. d. To Stock Let April 1930 .. •■ •• 823 6 2 By Issues to institutions, &o. .. .. .. 689 18 4 Purchases and transfers IVom WClliiml.-n Smiv 469 16 11 Stocks, 31st March, 1931 664 13 11 Balance carried to Profit and Loss Account .. 51 9 2 £1,344 12 3 £I.:» 4 12 3 Profit and Loss Account. Pr £ s. d. Cr. £ s- <*. To Head Office administration charges .. .. 50 0 By Balance brought down .. .. .. 51 9 2 Salaries • • 20 0 0 Balance carried to Stores Summary Account .. 31 10 10 Rent ;: ;; .. .. •■ 20 00 Depreciation on fittings, &c. .. .. • • 3 0 0 Interest on capital .. .. • • .. 35 0 0 £83 0 0 £83 0 0

B.—l [Pt. IV],

EDUCATION J )EL'ARTMENT— continued. Factory, Wellington. Trading Account for Year ended 31st March, 1931. Dr. £ s. d. Or. £ b. (I. To Stocks of material and unfinished work at By Goods manufactured and issued .. .. 2,794 7 2 Ist April, 1930 .. .. .. .. 166 15 10 Kale of rags .. .. .. .. 5 8-4 Issues from Central Store .. .. .. 1,759 7 8 Storks, 31st March, 1931— £ s. d. Wages .. .. .. .. .. 822 11 0 Part manufactured goods .. 122 17 3 Balance (gross profit) carried down .. .. 291 3 5 Materials .. .. .. 117 5 2 240 2 5 £3,039 17 11 £3,039 17 11 Profit and Loss Account. Dr. £ s. d. Cr. £ s. d. To Light and power .. .. .. .. 20 19 9 By Balance (gross profit) brought down .. .. 291 3 6 Repairs to plant, &c. .. .. .. 118 4 Sundries .. .. .. .. .. 110 4 Rent .. .. .. • .. .. 30 0 0 Interest on capital .. .. .. 25 0 0 Depreciation .. .. .. 28 0 0 Head Office administration charges .. .. 15 0 0 Balance (net profit) carried to Stores Summary Account .. .. .. .. .'. 159 5 0 £291 3 5 £291 3 5 Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. Assets. Capital provided by Treasury, National Development Account— Ist April, 1930 — £ s. d. Grants to Education Boards Public Works Fund .. 2,462,769 6 1 and other Boards for Consolidated Fund .. 1,060,335 19 8 sites, buildings, 3,523,100 5 !) equipment, &c, for— £ s. d. £ 8. il. Education Loans Account— Elementary education .. 4,863,400 17 8 Loans raised .. .. 4,541,501 13 3 Kindergartens.. .. 8,283 4 2 Transferred from Consoli- Secondary education .. 1,040,238 3 2 dated Fund .. .. 100,000 0 0 Higher education .. 808,902 5 4 4,641,50113 3 Technical education .. 812,458 19 10 Reserve for depreciation .. .. 87,771 1 3 Training of teachers .. 182,807 9 8 Boys and girls at service— Education of the blind .. 38,000 0 0 Wages in hands of Depart- 7,754,090 19 10 ment .. .. .. .. 92,980 0 4 Departmental assets— Sundry creditors— Land .. .. .. 59,234 11 9 General .. .. 39,647 10 4 Buildings .. .. 292,358 2 5 Government Departments 7,!)10 8 4 Hydro-electric services .. 2,270 11 10 47,557 18 8 Water-services .. .. 1,024 2 4 Amounts paid to Department Furniture, fittings, &c. .. 25,594 18 1 in advance— Farm and other plant, ini(lazette.. .. .. 40 4 0 plements, &c. .. .. 5,988 14 10 Journal .. .. 127 II II Motor-cars and cycles .. 7,969 :i f> Gramophones .. .. 592 12 0 Typewriters and office appli- ■ 760 10 11 ances .. .. 1,802 9 3 School for the Deaf, Sumner — Library .. .. 410 13 4 Income from bequests for special purposes .. 103 11 10 396,643 7 4 Capital Account —Bequests for special pur- Stocks of material on hand, poses .. .. .. .. 2,710 14 0 31st March, 1931— Stores Suspense Account .. .. .. 114 10 2 School-books and requisites 1,768 6 5 Treasury Adjustment Account .. ..3,834,748 11 2 General stores .. .. 9,589 10 0 Farm-produce .. .. 1,802 13 1 l.ivc-stnck .. .. 4,116 10 6 17,277 0 (> Stores Deficiency Account .. .. 114 Id 2 Amount paid in advance .. .. 15 14 8 Sundry debtors — General .. .. 98,679 2 7 Less reserve .. .. 15,115 3 1 83,563 19 6 Government Departments 79,497 12 () 163,(161 11 6 Official stamps on hand, 31st March, 1931 .. 12 16 2 Cash in Post Office Savings-bank-—Sumner bequests .. .. .. .. 103 11 1(1 Cash in hands of Public Trustee—Sumner bequests .. .. .. .. 2,710 14 II Cash in hands of Post Ofliee Savings-bank — *J$ Wages of boys and girls at service .. .. 92,770 8 1 •» Cash in Education Loans Account .. . 12,867 3 9 Cash in hands of Post Office at 31st Mareh, I!»31 28] ti !t Balance from Income and Expenditure Account 3,791,404 13 3 £12,231,353 17 4 £12,231,353 17 4 C. E. Crawford, A.R.A.N.Z., Accountant. N. T. Lambourne, for Director of Education. 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. — J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [Pt. IV].

ELECTORAL DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. £ s. d. i Income. £ s. d. To Salaries .. .. .. .. 4,574 0 3 I By Sundry revenue .. .. .. .. 26 16 11 By-elections, expenses of .. .. .. 2,000 18 3 Halance carried down .. .. .. 11,387 9 0 Compulsory enrolment of electors .. .. 1,184 3 5 Postage .. .. .. .. .. 997 8 6 Printing and stationery .. .. .. 236 19 7 Kent .. .. .. .. .. 1,203 2 0 Losses in Suspense .. .. .. 57 18 11 Depreciation .. .. .. .. 895 19 7 Sundries.. .. .. .. .. 263 15 5 £11,414 5 11 £11,414 5 11 £ s. d. £ s. d. To Balance brought down .. .. .. 11,387 9 0 By Balance carried to Balance-sheet .. .. 11,983 4 3 Interest on capital .. .. .. 595 15 3 £11,983 4 3 £11,983 4 3 Balance-sheet as at 31st March, 1931. Liabilities. £ B. d. Assets. £ s. d. Mxed capital at Ist April, 1930 .. .. 13,23"> 12 :S Furniture and fittings .. .. .. 11,436 17 9 Creditors — £ s. d. Mechanical appliances .. .. .. 267 10 3 Departmental .. .. .. .'(2 -I !t Stock of rolls .. .. .. .. 1,280 5 0 Sundry .. .. .. 134 I 11 Stock of Maps .. .. . ; .. 53 18 0 166 6 8 Losses in Suspense .. .. .. .. 57 18 11 Depreciation Row i-m- .. .. .. 8,058 7 3 Excess of expenditure over income .. .. 11,983 4 3 Writings-off in Suspense .. .. .. 57 18 11 Treasury Adjustment Account .. .. 3,561 9 1 £25,079 14 2 £25,079 14 2 Note.—The following 'charges are included for which the Department possesses no parliamentary appropriation : (a) Rental assessed by Public Works Department; (A) interest at 4| per cent, on capital as at Ist April, 1930 ; (o) the accounts include transfer of assets from other Departments for which no parliamentary authority is provided. G. G. Hodgkins, Chief Electoral Officer. F. B. Dwyer, 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 notes. — J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [Pt. IV].

EXTEENAL AFFAIES DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. £ 8. d. Income. 1 s. d. To Salaries .. .. .. .. .. 761 7 7 By Balance carried down .. .. .. 23,051 12 1 Advertising, &c. .. .. .. .. 17 8 3 Fuel, light, water, &c. .. .. .. 49 0 0 Allowance to officer for legal services .. 31 10 0 Grants — Bureau of Tropical Diseases .. .. 100 0 0 Samoan Administration, for educational, medical, and wirelesß services .. .. 21,000 0 0 Office expenses .. .. .. .. II 11 3 Postages and telegrams .. .. .. 486 3 8 Printing and stationery .. .. .. 209 18 3 Telephone services .. .. .. 40 13 8 Travelling allowances and expenses .. .. 11l 9 2 Rent .. .. .. .. .. 80 0 0 Sundry expenses .. .. .. .. 0 16 5 Depreciation .. .. .. .. 152 3 10 Losses written off .. .. .. .. 7 10 0 £23,051 12 1 £23,051 12 1 £ s. d. £ s. d. To Balance brought down .. .. .. 23,051 12 1 By Recoveries of expenditure on aocount of Samoar Interest on capital .. .. .. 164 :i 7 Military Polioe in previous years .. .. 727 311 Excess of expenditure over income .. .. 22,478 11 9 £23,205 15 8 £23,205 15 8 Note. —The following charges, for which the Department possess no parliamentary appropriation, are included : («) Rental value as asseaaed by Public Works Department: (')) interest at 4| per cent, on capital as at Ist April, 1930. Balance-sheet as at 31st March, 1931. Liabilities. £ 8. d. Assets. C s. d. Capital .. .. .. .. .. 3,426 12 11 Office fittings .. .. .. .. 275 14 10 Creditors — £ s. d, Official stamps .. .. .. .. 8113 Departmental .. .. 138 7 3 Sundry debtors .. .. .. .. II 0 0 Sundry .. .. .. 15 811 S.s. " Lady Roberts" .. .. .. 2,650 16 0 153 16 2 Advances to New Zealand Reparation Estates .. 11,136 17 2 Depreciation Reserve .. .. .. 1,193 18 6 Photographic film .. .. .. .. 300 0 0 Writings-off Reserve .. .. .. .. 710 0 Losses in Suspense .. .. .. .. 710 0 Treasury Adjustment Account .. .. 32,085 3 5 Excess of expenditure out income .. .. 22,478 11 9 £36,867 1 0 £36,867 1 0 A. B. W. Ross, for 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. — J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [Pt. IV].

GENERAL PURPOSES RELIEF ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. Income. To Losses written off— £ s. d. £ s. d. By Interest on advances— £ s. d. Fire and flood relief — Fire relief .. .. . 766 2 6 Principal.. .. .. 3,130 13 4 Flood relief .. .. .. .. 117 0 3 Interest .. .. .. 407 19 G Frost relief .. .. .. .. 117 6 11 3,538 12 10 Hailstorm relief .. .. .. .. 31 4 11 Works of production— In aid of works of production .. .. 375 11 11 Principal.. .. .. 13 18 8 Receipts in respect of property taken over— Interest .. .. .. 0 14 0 Cider-manufacturing--14 12 8 Interest on advance on mortgage .. 15 13 5 Interest on loans .. .. .. 2,800 0 0 Rent .. .. .. .. .. 9 2 11 Interest on investments .. .. .. 1,009 19 I Interest on Sinking Fund .. .. .. 410 11 Balance carried down .. .. .. 3,907 12 8 .t:<>,353 5 6 £6,353 5 6 £ s. d. £ g. d. To Balance brought down .. .. .. 3,907 12 8 By Transfer of capital losses charged to revenue .. 3,144 12 0 Balance, Ist April, 1930 .. .. .. 173 11 10 ' Transfer of interest written off to Bad Debts Reserve.. .. .. .. .. 408 13 6 Balance, excess of expenditure over income .. 527 19 0 £4,081 4 6 £4,081 4 6 Balance-sheet as at March, 1931. Liabilities. Assets. Capital— £ s. d. Advances nnder Appropriation Act. £ s. <l. £ s . d. Loan under Appropriation Act 1918, section:>:! 1918, section:>:!. and Public (Waimarino bush-fire relief) .. .. 75,000 0 0 Revenues Act, 1926, seotion Less— 136— Redemptions under Public £ s. <l. Kire relief .. .. .. 14,089 17 4 Debt Repayment Act. 1925 4,339 14 1 Flood relief .. .. . . :5,368 2 1 Redemptions from investments Frost relief .. .. .. 3,927 17 11 in Public Debt Redemp- Hailstorm relief .. .. 867 14 2 tion Fund .. - .. 660 5 11 Productive works .. .. 12,518 0 11 Written off under Appro- 34 7gj j2 5 priation Acts .. .. 12,469 6 6 Sundry debtors, for interest — Provisionally written off .. 3,130 13 4 Fire relief .. .. .. 1,248 1 9 20,599 19 10 Flood relief .. .. .. 184 4 9 Frost relief .. .. .. 40 4 4 54,400 0 2 Hailstorm relief .. .. 22 11 10 Contribution from Waimarino Bush-fire Relief Productive works .. 1,004 9 6 Association .. .. .. .. 5,200 0 0 2,499 12 2 Interest accrued on debentures . . .. .. 230 2 9 Interest accrued on advances — Liability to Consolidated Fund for interest .. 7,137 3 5 Fire relief .. .. .. 151 7 7 Reserve for bad debts .. .. .. .. 514 310 Flood relief .. .. .. 28 16 8 Writings-off in Suspense (as per contra) .. .. 3,538 12 10 Frost relief ~ .. .. 49 10 1 Hailstorm relief .. .. 6 19 8 Productive works .. .. 160 9 5 397 3 5 Debtors, sundry .. .. .. ~ 130 6 3 Postponed interest .. .. .. .. 262 2 7 Property Account—Cider-manufacture— Property acquired under mortgage .. .. 4,133 6 9 Advance secured on portion of property disposed of 262 17 4 Interest accrued thereon .. .. .. 3 5 !i Losses in Suspense .. .. .. .. 3,538 12 10 Interest on investments — Accrued .. .. .. .. .. 151 6 0 Overdue . . .. .. .. .. 208 13 7 Investment in Public Debt Redemption Fund .. 118 3 6 CashPublic Account .. .. .. .. 23,256 6 1 State Advances .. .. .. .. 268 15 4 Investments .. .. .. .. .. 500 0 0 Income and Expenditure Account .. .. 527 19 0 £71,020 3 0 £71,020 3 0 Note.—lnterest on overdue instalments has not been brought into account. G. C. Eodda, 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. — J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [Pt. IV].

GOVEKNMENT FIRE INSURANCE FUND. (Established under section 133, Public Revenues Act, 1926.) Revenue Account for the Year ended 31st March, 1931. Dr £ s. d. Cr. To Accumulated Fund as at Ist April, 1930 .. 49,779 17 0 By Claims— ,! 111 S ; d o £ Contribution—Section 133, Public Revenues Education Department .. 4,411 14 I Act, 1926 .. .. •• •• 10,000 0 0 Agriculture Department .. 11 9 8 Public Trust Office —Interest at 5J per cent, on ~~~ balance at credit 3,357 18 10 4,423 3 10 Less overclaimed prior to Ist April, 1930 .. 180 1 2 4,243 2 8 Accumulated fund as at 31st March, 1931 .. 58,894 13 2 £63,137 15 10 £63,137 15 10 Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. Assets. Accumulated fund as at 31st March, 1931 .. 58,894 13 2 Amount invested in Common Fund of the I üblie £ S. d. Outstanding claims 2,618 18 2 Trust Office (earning interest at 5J per cent.) .. 61,285 8 10 Sundry debtors for claims overpaid .. .. 227 12 6 £61,513 11 4 £61,513 11 4 Contingent liability—Estimated value of Government buildings at Napier destroyed by fire during the earthquake on 3rd February, 1931, £ s. d. which is likely to become a claim on fund .. 13,775 0 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.

8.--1 [Pt. IV].

GOVERNMENT LIFE INSURANCE DEPARTMENT. Revenue Account for the Year ended 31st December, 1930. £ s. d. £ s. d. Amount of funds at Ist January, 1930 7,926,524 12 11 Death claims under assurance policies, Renewal premiums — Assurance, An- including bonus additions .. 224,226 4 0 nuity, and Endowment .. .. 592,601 7 5 Endowment Assurances matured, inNew premiums (including instalments eluding bonus additions .. .. 300,053 3 0 of first year's premiums falling due Endowments matured .. .. 7,611 5 0 in the year) .. .. .. 58,380 14 3 Premiums returned on endowments .. 118 7 3 Single premiums—Assurance and En- ■ Bonuses surrendered for cash 9,195 5 9 dowment .. .. .. 5,769 6 2 j Annuities .. .. .. 23,459 18 2 Consideration for Annuities .. 18,598 2 10 | Surrenders .. .. .. 41,938 2 10 £ s. d. ! Loans released by surrender .. 66,632 11 5 Interest and Rent .. 463,757 0 8 £ s. d. Less land and in- ! Commission, new* .. 34,463 16 11 come tax, £20,620 „ renewal 4,542 3 7 16s. 10d.; pro- 39,006 0 6 perty expenses, Contribution to Public Service Super£4,l63 15s. Bd. .. 24,784 12 6 animation Fund .. .. 1,465 9 10 438,972 8 2 Expenses of management— Salaries— £ s. d. Head Office .. 21,992 9 10 Branch offices and agents .. 12,532 18 3 Extra clerical assistance .. .. 3,130 3 2 Medical fees and expenses .. 2,626 13 9 Travelling-expenses 623 6 8 Advertising .. 592 10 2 Printing and stationery .. .. 1,537 0 4 Rent .. .. 4,973 511 Postage and telegrams .. .. 1,795 11 4 Exchange .. 43 9 10 General expenses .. 3,445 9 0 53,292 18 3 Transfer to Investment Fluctuation Reserve Account .. .. 25,000 0 0 Amount of funds, 31st December, 1930 8,248,847 6 9 £9,040,846 11 9 : £9,040,846 11 9 — I * Including agents' allowances. — Balance-sheet as at the 31st December, 1930. Liabilities. Assets. £ s. d. £ s. d. Total Assurance, Annuity, and En- Loans on policies .. .. .. 1,073,398 8 1 dowment Funds (as per Revenue New Zealand Government securities 2,198,160 0 0 Account) .. .. .. 8,248,847 5 9 Rural Advances Bonds .. .. 85,395 0 0 Claims admitted, proofs not yet com- Municipal Corporation debentures .. 266,767 13 2 pleted.. .. .. .. 33,427 4 2 County securities .. .. .. 105,660 0 5 Annuities .. .. .. 349 7 0 Harbour Board debentures .. 27,600 0 0 Commission .. .. .. 884 13 5 Town Board debentures .. .. 28,778 12 11 Medical fees .. .. .. 218 18 6 Road Board debentures .. .. 21,800 0 0 Premium and other deposits .. 11,474 15 9 | Drainage Board debentures .. 1,759 8 8 Sundry creditors .. .. .. 5,307 3 2 Power Board debentures .. .. 715,331 10 9 Accident and Fidelity Fund .. 4,381 18 5 Landed and house property .. 143,248 0 1 Investment Fluctuation Reserve .. 238,881 10 0 Landed and house property (leasehold) 1,775 9 3 Sinking Funds on Local Body Loans 14,790 4 4 Mortgages on property .. .. 3,677,923 8 5 Properties acquired by foreclosure .. 4,993 5 0 Overdue premiums on £ s. d. policies in force .. 9,124 9 8 Outstanding premiums due but not overdue 69,619 17 9 68,744 7 6 Overdue interest .. 9,684 7 7 Outstanding interest due but not overdue 12,826 18 6 Interest accrued but not due .. .. 111,416 0 5 133,927 6 6 Sundry debtors .. .. .. 1,294 1 4 Cash in hand and on current account 2,006 8 6 £8,558,563 0 6 £8,558,563 0 6 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.—l [Pt. IV]

GOVERNMENT STORES MARINE INSURANCE FUND. (Established under section 134 of the Public Revenues Act, 1926.) Revenue Account for the Year ended 31st March, 1931. Dr. £ s. d. Cr. To Accumulated Fund to 31st March, 1930 .. 11,327 11 7 By Claims— £ s. d. £ s. d. Health Department .. .. 6 3 6 Insurable Value Premiums Lands and Survey .. . 113 9 of Imports. (ss. per Cent.) Pnlipn 1 fi R Premiums— £ £ s. d. ™ , " •• •• .» Agriculture Department .. 2,100 55 0 Post and Telegraph .. .. 412 8 Defence . .. • 46 065 115 18 3 Pubbo Works .. .. 811110 Education 8,558 l>l 711 Railways .. 121 6 9 Health 8,182 20 9 1 Treasury, re Pakipak. .. 06 10 ■~"' ! " '6 " Accumulated fund as at 31* March, .931 .. 17,671 5 8 and Publicity .. .. 1.1 0 7 8 Lands and Survey .. .. 11,240 28 2 0 Marine .. .. .. 2,984 7 9 2 Mines .. .. .. 418 10 11 Mental Hospitals .. .. 12,909 32 5 5 Naval Defence.. .. .. 49,078 122 13 11 Police .. .. .. 118 0 5 11 Post and Telegraph .. .. 263.2( IS 668 0 4 Printing and Stationery.. .. 79,740 199 7 0 Prisons .. .. .. 1,676 4 3 9 Public Works .. .. .. 608,994 1,522 9 7 Railways .. .. .. 785,946 1,964 17 3 Scientific and Industrial Kesoarch.. 5,160 12 18 0 State Coal .. .. .. 2,604 6 10 2 State Forests .. .. .. 218 0 10 10 Stamp Duties .. .. .. 4,234 10 11 7 1,894,116 4,736 0 3 Public Trust OfficeInterest at Common Fund rate on balance at £ s. d. credit.. .. .. .. .. 730 14 2 Refund of general - average contributions — £ s. d. S.s. " Port Napier".. .. 1,041 9 2 S.s. " Pakipaki " .. .. 52 12 3 1,094 1 5 £17,888 7 5 £17,888 7 5 Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. Assets. £ s. d. Accumulated fund .. .. .. .. 17,671 5 8 Amount invested in the Common Fund of the Public Claims due but not paid .. .. .. 5 0 8 Trust Office (earning interest at 5J percent.) .. 17,487 11 8 Sundry debtors (departmental) .. .. 188 14 8 £17,676 6 4 £17,676 6 4 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. 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, 1931. Expenditure. £ g, d. Income. £ s. d. To Interest at 5 per cent, on capital liability .. 7,081 19 0 By Coal rate received .. .. .. 2,046 910 Amount in hands of Board .. .. 145 17 9 Amount collectable outstanding .. .. 228 10 11 Balance .. .. .. .. 4,661 0 6 £7,081 19 0 £7,081 19 0 £ s. d. £ s. d. To Balance as at Ist April, 1930 .. .. 191,521 14 2 By Balance .. .. .. .. 196,182 14 8 Balance brought down .. .. .. 4,601 0 (i £196,182 14 8 £196,182 14 8 Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. Assets. £ s. d. Capital liability .. .. .. .. 141,639 I 0 Collections of coal rate in hands of Hoard .. 145 17 9 Interest due and unpaid .. .. .. 196,557 3 4 Amount of coal rate collectable but outstanding 228 10 11 Treasury Adjustment Account .. .. 141,639 1 0 Income and Expenditure Account .. .. 196,182 14 8 £338,196 4 4 £338,196 4 4 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 boon 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 [Pγ. IVj.

HAURAKI PLAINS SETTLEMENT ACCOUNT. Rate Account as at 31st March, 1931. !*• £ s. d. , Gr. £ s. d To Rates written off .. .. .. .. 188 2 6 By Rates levied .. .. .. .. 3,038 19 8 Cost of maintenance .. .. .. 2,414 3 2 Penalty.. .. .. .. .. 11l 4 4 Balance .. .. .. .. .. 547 18 4 £3,150 4 0 £3,150 4 0 Revenue Account for the Year ended 31st March, 1931. Dγ- £ a. d. I Or. £ s. d. To Interest on debentures issued under Hauraki IBy Accrued rent .. .. .. .. 9,879 13 2 Plains Settlement Act, 1926 .. .. 31,850 3 3 i ' Accrued royalties .. .. .. 161 010 Interest on expenditure from Public Works Grazing fees .. .. .. .. 100 13 8 Fund .. .. .. .. 202 16 0 I £ s. d. Administration expenses .. .. .. 408 11 9 I Tram freight and ferry fares 485 13 2 Remissions of rent and interest .. .. 218 06 : Less half profits Kaihere Ferry Remissions by Dominion Revaluation Board .. 9 9 0 to County Council .. 26 15 2 Rebates-rent and interest .. .. .. 595 8 3 458 18 0 Interest on temporary advances ... .. 39 9 0 Interest on investments .. .. .. 277 18 4 Expenses raising loans .. .. .. 29 15 1 Interest on sales of land .. .. .. 413 1 5 Irrecoverable rents, &e. .. .. .. 239 5 3 Interest allowed on sinking-fund contribution.. 351 16 8 Miscellaneous .. .. .. .. 112 1 5 Net loss carried down .. .. .. 21,837 14 7 £33,592 18 1 £33,592 18 1 £ s. (I. £ s. d. To Net loss brought down .. .. .. 21,837 14 7! By Balance carried forward .. .. .. 123,759 1 5 Balance from previous year .. .. 101,921 6 10 £123,759 1 5 £123,759 1 5 Balance-sheet as at 31st March, 1931. Liabilities. Assets. Capital Account — £ s. d. £ s. d. Improved land handed over to Debentures issued under Hau- Land Board for settlement - £ s. d. £ s. d. raki Plains Act, 1926— Leased .. . . .. 184,656 1 3 Debentures at— £ Unleased .. .. .. 12,702 7 8 3£ per cent. .. 60,000 197,358 811 3 J per cent. .. 25,000 Unpaid purchase price of land sold on deferred 4 per cent. .. 591,500 payment.. .. .. .. .. 12,426 15 9 4J per cent. .. 122,500 Unimproved land not disposed of .. .. 42,325 14 11 5£ per cent. .. 10,000 Improvements on adjoining Crown lands .. 7,710 0 0 809,000 0 0 i'(nnanent reserves .. .. .. .. 8,851 0 0 Expenditure from Public Works Works in progress —Expenditure on land in process Fund • • •• •• 5,070 0 0 of reclamation, including formation and Value of Crown lands set apart metalling of roads .. .. .. .. 501,272 12 9 under the Act .. .. 45,000 0 0 Artesian wells — £ s. d. 859,070 0 0 Crown tenants, Hauraki Plains 661 0 2 Discharged Soldiers Settlement Account—Merged Permanent reserves and Crown lands 216 10 9 interests under section 20. Discharged Soldiers 877 10 11 Settlement Amendment Act, 1923 .. .. 441 18 1 Buildings .. .. .. .. .. 5,887 3 0 Consolidated Fund— Wharves .. .. .. .. .. 4,326 15 0 Interest on debentures under £ s. d. Machinery and plant .. .. .. 46,767 311 Local Bodies' Loans Act, 1908 22,083 6 8 Live-stock .. .. .. .. .. 81 11 0 Interest on expenditure out of Loose tools .. .. .. .. .. 307 9 11 Public Works Fund .. 4,664 8 0 Stores and fuel .. .. .. .. 5,191 5 8 Interest on temporary transfers Stamps on hand .. .. .. .. 0 3 0 from other accounts .. 628 9 11 Sundry debtors — £ s. d. Rates unpaid, 1917-21 .. 47 15 0 Rent.. .. .. .. 2,632 3 8 Interest on debentures under Rates .. .. .. 3,232 7 6 Hauraki Plains Act, 1926 .. 95,132 1 2 Instalments of principal on de122,556 0 9 ferred-payment sales .. 171 11 8 Interest on debentures accrued but not due .. 6,113 10 3 Interest on deferred - pavment Sundry creditors — £ s. d. sales .. .. .. 157 11 8 Departmental .. .. 1,257 5 11 Interest on well-boring .. 96 12 2 Miscellaneous .. .. 2,478 5 3 Law-costs .. .. .. 93 8 10 3,735 11 2 1 Ferry fares and tram freights .. 114 811 Rents charged in advance .. .. 2,251 0 0 Grazing .. .. .. 66 2 0 .Rate Account .. .. .. .. 547 IS 4 Royalties .. .. .. 205 7 10 Suspense Aocount .. .. .. 87 0 8 Departmental .. .. 1,367 11 9 Writings-off in suspense .. .. .. 301 1 2 Miscellaneous.. .. .. 5,676 6 0 Payments in advance— £ s. d. . 13,813 12 0 Rent .. .. .. 59 15 7 Postponed rent .. .. .. .. 269 17 9 Interest on deferred-payment sales 10 0 Losses in suspense .. .. .. .. 301 1 2 Rates .. .. .. 610 11 Interest accrued but not due on sales of land .. 88 0 0 .Miscellaneous .. .. 22 4 Investment in Public Debt Redemption Fund .. 9,147 13 2 69 810 Revenue Account—Balance forward .. ..123,759 1 5 Cash in transit from Post Office .. .. 469 2 1 J Cash in Public Account .. .. .. 13,941 6 1 £995,173 9 3 £995,173 9 3 W. Robertson, Under-Secretary for Lands. W. E. Shaw, Accountant. I hereby certify that the Rate 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. 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 Debt Reserve should be created. (3) Suggestions in reference to the treatment of expenditure on lands already handed over for settlement were made to and arc fit present under consideration by the Department.- G. F. C. Campbell, Controller and Auditor-General,

B.—l [Pγ. TV].

DEPARTMENT OF HEALTH. General Revenue Account for the Year ended 31st March, 1931. Expenditure. I neome. £ s. (1. £ g. d. To Bacteriological Laboratory Service .. .. .. 6,491 19 8 By Sera .. .. .. .. 525 16 8 Departmental Institutions— Contributions by local bodies towards St. Helens Maternity Hospital— E B. d. Health inspection services .. 13,929 19 9 Auckland .. .. .. 10,970 5 8 Registration and oilier Gisbome .. .. .. 2.679 12 7 fees— £ s. d. \\'anganui .. .. .. 2,516 12 1 Private-hospital license Wellington .. .. .. 7,453 8 1 fees .. .. 523 18 0 Christehurch .. .. .. 3,901 15 8 I lisirict-nursing fees .. 66 0 0 Dunedin .. .. .. 2,814 11 8 Medical - practitioners Invercargill .. .. .. 3.160 12 10 registration fees .. 275 5 0 King George V Orthopaedic and Masseurs registration General Hospital, Rotorua .. 17,413 9 8 and examination fees 45 18 6 Queen Mary Hospital, Hanmer .. 16,313 411 Nurses and midwives Otaki Hospital .. .. .. 18 10 3 registration and exInfectious Diseases Hospital, Rotorua amination fee« .. 914 8 6 (closed) .. .. .. 506 18 1 Plumbers registration Pukeora Sanatorium for Consump- and examination fees 812 2 6 tives, Waipukurau .. .. 8,561 15 3 Opticians Act —RegisLeper Hospital, Quail Island (closed) 246 2 3 tration and examinaOtaki Sanatorium for Consumptives 2,720 11 7 tion fees .. .. 320 6 6 Rotorua Cottage Hospital (closed) .. 110 8 0 Cemeteries Act .. 21 0 6 Trentham Hospital (closed) .. 77 17 3 2,977 19 6 79,465 15 10 Health ActSubsidies to Hospital Boards and sepa- Bills of health fees .. .. 23 0 0 rate institutions— On levies bv local bodies for capital purposes " .. .. .. 85,874 1 7 On levies by local bodies for maintenance purposes .. .. .. 603,928 4 1 Voluntary contributions .. .. 12,911 1 2 Bequests .. .. .. 2,158 16 6 704,872 3 4 Grants in aid of medical and social relief— Royal New Zealand Society for the Health of Women and Children, and Women's National Reserve .. 26,456 1 11 University of Otago and medical research .. .. .. 1,252 19 2 Other grants in aid of medical and social relief .. .. .. 2,243 2 0 Relief of indigent persons .. .. 4,065 11 3 34,017 14 4 Sundry small grants .. .. .. .. 1,036 18 9 School hygiene .. .. .. .. .. 21,436 11 2 Dental hygiene .. .. .. .. .. 51,137 0 4 Maori hygiene .. .. .. .. .. 10,487 2 9 Maternal welfare : Ante-natal clinics, &c. .. .. 653 16 8 Dangerous Drugs Act .. .. .. .. 1 19 6 Health Act expenses — £ s. d. Board of Health expenses .. .. 56 16 7 Infectious diseases (expenses of preventive measures ancl in connection witli outbreaks) .. .. 734 1 2 Fees for notification of infectious disease .. .. .. 833 3 6 Inspection of vessels (including medical fees and launch-hire) .. 2,614 2 5 Quarantine expenses (maintenance of stations) .. .. .. 741 15 10 Other Health Act expenses .. 1,763 14 7 6,743 14 1 Social Hygiene Act (maintenance of V.D. clinics, including payments for treatments, &c.) .. .. 117 10 9 Sale of Food and Drugs Act .. .. .. 487 4 3 Medical Practitioners Act (expenses of Medical Board, &e.) .. .. .. .. .. 215 11 5 Masseurs Registration Act (examination expenses) .. 102 8 6 Nurses and Midwives Registration Act (examination expenses) .. .. .. .. .. 1,397 8 1 Opticians Act .. .. .. .. .. 231 13 4 Plumbers Registration Act (examination expenses. &c.) 808 17 11 Transfer and maintenance of New Zealand lepers at Makogai .. .. .. .. .. 690 13 1 General administration — £ 8. d. Salaries and temporary assistance .. 54,402 l!> :s Travelling, transfer, and removal expenses .. .. .. 7,831 9 5 Office expenses (rent, telephone, postages, telegrams, and printing and stationery, *c) . .. 7,198 7 8 Law-costs ' .. .. .. 76 6 7 Carried forward .. .. 69,599 211 920,396 39 I Carried forward .. .. 17,456 15 11

B.—l [Pt. IV].

DEPARTMENT OF HEALTH- continued. General Revenue Account for the Year ended 31st March, 1931— continued. Expenditure —continued. Income— continued. £ 8. d. £ e. d. £ s. d. Brought forward .. .. 69,609 2 11920,396 3 0 Brought forward .. .. 17,456 15 1] Expenses of Health exhibits at exhibitions and agricultural and pastoral association shows .. .. 50 12 11 Other expenses .. .. .. 866 1 0 70,514 16 10 Depreciation on buildings, equipment, &e. (other than institutional), including loss mi realization of departmental motor-cars .. .. .. .. 4,400 16 8 .Supplies from Head Office Store arid institutions used for earthquake-relief purposes .. .. .. 123 12 2 Balance carried down (being excess of expenditure over income) .. 977,978 13 6 £995,435 9 5 -■ f 995,435 9 5 £ s. d. ■ =, To Balance brought down .. .. .. .. 077,978 13 6 £ s. d. Interest on capital at 4} per cent, per annum (other than By Balance, after charging interest on institutional) .. .. .. .. .. 4,249 011 capital .. .. .. 982,227 14 5 £982,227 14 5 £982,227 14 5

4—B. 1 [Pt. IV].

DEPARTMENT OF HEALTH— continued. Bacteriological Laboratory Working Accounts for the Year ended 31st March, 1931.

SERA BRANCH. Trading Account for the Year ended 31st March, 1931. Dr. £ s. d. Cr. £ 3. d. To Stock on hand, Ist April, 1930 .. .. 1,622 13 1 By Sales .. .. .. .. .. 5,933 0 0 Purchases for year .. .. .. 4,933 15 ' Stock on hand, 31st March, 1931 .. .. 1,759 4 3 6,555 14 6 Gross profit .. .. .. .. 1,136 9 9 £7,692 4 3 £7,692 4 3 Profit and Loss Account for the Year ended 31st March, 1931. Dr. £ s. d. j Cr. £ s. d. To Salaries .. .. .. .. .. 445 8 6 By Gross profit .. .. .. .. 1,136 9 9 Rent .. .. .. .. .. 21 0 0 j Printing and stationery .. .. .. 10 0 0 Postages .. .. .. .. .. 43 0 0 Telephones .. .. .. .. 15 10 0 Interest on capital .. .. .. 70 10 10 Freight. &c. .. .. .. .. 5 3 9 610 13 1 Xet profit transferred to Income and Expenditure Account . . .. .. .. 525 16 8 £1,136 9 9 £1,136 9 9

B.—l [Pt. IVJ.

t • _ Station, Ashburton. Auckland. Dunedin. Greymouth. Gieborne. Hamilton. InvercarglU. Napier. Plymouth Wanganui. Wellington. Whangarci. Total. Dr. , £ R. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Stock on hand, 1st 17 13 4 .. .. 12 2 0 i .. .. .. .. .. .. .. .. .. .. 29 15 4 April, 1930 General expenses .. 149 11 6 2 10 0 36 10 10 46 2 4 .. .. .. .. 7 0 6 7 10 9 7 0 6 7 10 9 .. 25 7 0 289 4 2 Contributions to Hos- .. .. 1,500 0 0 .. 100 0 0 .. 150 0 0 .. 150 0 0 100 0 0 150 0 0 100 0 0 1,250 0 0 .. 3,500 0 0 pital Boards Salaries .. .. .. .. .. 1,514 0 3 .. 425 0 0 .. 385 0 0 .. .. .. .. .. 425 0 0 2,749 0 3 Total debits .. 167 4 10 ! 2 10 0 1,536 10 10 1,572 4 7 100 0 0 425 0 0 150 0 0 385 0 0 157 0 6 107 10 9 157 0 6 107 10 9 1,250 0 0 450 7 0 6,567 19 9 Cr. By Sales .. .. 41 2 4 .. .. 10 2 .. .. .. .. .. .. .. .. .. .. 42 2 6 Stocks on hand 31st 15 0 0 .. 18 18 0 , .. .. .. .. . .. 33 18 0 March, 1931 \ „ Total credits .. 56 2 4 .. .. Ml 18 2 ' .. .. .. .. .. .. .. .. .. .. 76 0 6 Net cost .. Ill 2 6 2 10 0 1,536 10 10 1,552 6 5 100 0 0 425 0 0 150 0 0 385 0 0 157 0 6 107 10 9 157 0 6 107 10 9 1,250 0 0 450 7 0 6,491 19 3 I

B.- 1 [Pt. TV].

DEPARTMENT OF HEALTH— continued. Income and Expenditure Accounts for the Year ended 31st March, 1931. St. Helens Maternity Hospitals.

Auckland. Cluistchiirch. Dunedin. Gisborne. lnvercargill. Wanganui. Wellington. Total*. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. I £ s. d. To Provisions .. .. .. .. .. 1,406 18 7 586 18 3 325 7 3 542 0 6 ">70 5 11 446 17 8 , 1,445 2 6 5,329 10 8 Surgery and dispensary .. .. .. 330 17 3 142 14 0 39 6 11 J07 13 10 113 14 1 98 19 r> 313 4 0 1,146 9 6 .Salaries and wages .. .. .. .. 3,452 19 6 2,026 0 8 1,288 12 0 1,282 12 5 1,388 9 6 1,104 14 10 3,132 15 2 13,676 4 1 • Domestic .. .. .. .. .. 1,520 5 8 730 18 9 \ 477 16 10 503 13 3 665 13 5 513 15 8 1,730 11 7 6,142 15 2 Establishment .. .. .. .. 1,801 12 7 462 19 0 36 12 2 37 11 0 77 9 2 7 19 581 0 6 3,004 6 2 Grounds .. .. .. .. .. 37 14 0 •">:! 1 0 225 13 2 192 11 0 191 9 0 123 3 0 90 16 0 914 7 2 .Miscellaneous — Maintenance .. .. .. .. 12 0 0 .. 8 17 4 5 17 3 2 18 2 12 7 ]0 19 16 2 61 16 9 Expenditure .. .. .. .. 130 6 11 84 3 7 91 14 9 .. .. .. .. 306 5 3 Depreciation — Buildings .. .. .. .. .. 819 8 11 128 11 5 122 10 4 14<l 17 10 171 18 9 105 !) 1 267 13 7 1,765 9 11 Equipment .. .. .. .. 365 17 4 159 18 2 108 9 6 7i> 9 5 84 4 9 117 6 8 203 4 0 1,118 9 10 Other improvements .. .. .. .. .. .. .. 2 14 3 1 ]1 3 4 18 0 9 3 6 Bad debts written off .. .. .. 198 3 6 62 19 2 82 10 0 110 14 0 SS 19 5 63 1 0 317 10 0 923 17 1 Administration .. .. .. .. 563 7 10 335 8 8 257 14 10 214 3 7 303 3 11 215 8 10 518 0 11 2,407 8 7 Maintenance of outdoor services .. .. 134 18 3 103 7 1 14 5 4 2 16 9 0 14 9 16 11 7 92 17 4 365 1] 1 10,774 10 4 4,876 19 9 3,079 10 5 \ 3,229 0 10 3,667 15 1 2,826 8 7 8,717 9 9 37,171 14 9 To Balance brought down .. .. .. 8,577 8 4 3,548 17 2 2,462 10 5 2.343 19 6 2,783 8 4 2,213 11 9 6,645 4 11 28,475 0 5 Interest on capital .. .. .. .. 2,392 17 4 362 18 6 352 1 3 335 13 1 377 4 6 303 0 4 908 3 2 5,021 18 2 10,970 5 8 3,901 15 8 2,814 11 8 2,679 12 7 j 3,160 12 10 2,516 12 1 7,453 8 1 33,496 18 7 Income. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Fees receivable — Indoor .. .. .. .. .. 2,017 12 8 1,064 12 6 585 0 0 8.54 2 0 849 16 (i 565 1 0 2,078 13 6 8,014 18 2 Outdoor .. .. .. .. .. 172 8 0 246 10 0 32 0 0 2 0 0 3 17 6 23 10 6 66 17 6 547 3 6 Babies •• •• •• •■ ■• 7 14 13 14 6 .. 10 0 2 9 10 .. 3 10 0 27 15 8 Miscellaneous income .. .. .. .. 3 5 7 .. 27 19 4 28 2 11 24 5 4 23 3 10 106 17 0 Balance carried down.. .. .. .. 8.577 8 4 3.548 17 2 2,462 10 5 2,343 19 6 2,783 8 4 2,213 11 9 6,545 4 11 28.475 0 5 10,774 10 4 4,876 19 9 3,079 10 5 3,229 0 10 ■ 3,667 15 1 2,826 8 7 ■ 8,717 9 9 37,171 14 9 By Excess of expenditure over income after charging 10,970 5 8 3,901 15 8 2.814 11 8 2,679 12 7 3,160 12 10 2,516 12 1 7,453 8 1 33,496 18 7 interest 10,970 5 8 3,901 15 8 2,814 11 8 2,679 12 7 3,160 12 10 :!..-,16 12 1 7,453 8 1 33,496 18 7

B.—l [Pt. TV].

DEPARTMENT OF HEALTH— continued. Institutional Income and Expenditure Accounts for the Year ended 31st March, 1931— continued. Institutions other than St. Helens Maternity Hospitals.

a. tiotsiLtiinsiio vvn&i viiu/it' kjv. xx wwio mwi/w i.j.\jojjviuvo. Trnntham King Geor 8 e v Isolation Cottage PnVenr* Queen Mary otaki Oliail Talftnrt Expenditure. £ s. d. £ s. d. £ e. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Provisions.. .. .. 2,801 3 10 .. .. 4,637 1 1 5,819 18 5 1,855 18 6 .. .. 15,114 1 10 Surgery and dispensary .. .. .. 1,105 3 4 .. .. 782 15 4 709 1 10 114 7 4 .. .. 2,711 7 10 Salaries and wages .. .. .. .. 11,713 11 3 .. .. 9,732 12 7 14,106 9 11 3,934 19 5 .. .. 39,487 13 2 Domestic .. .. .. .. .. 3,911 18 3 .. .. 5,292 1 1 5,026 7 4 1,389 0 9 .. .. 15,619 7 5 Establishment '.. .. .. .. 1,608 10 11 .. .. 1,535 11 11 2.278 7 8 29.", 17 2 .. 41 9 it 5,759 17 5 Miscellaneous — Maintenance .. .. .. .. 34 0 4 .. .. 197 14 4 199 15 9 59 2 4 .. .. 490 12 9 Expenditure .. .. .. .. .. .. .. .. .. .. 0 18 0 .. 0 18 0 Grounds, vegetable-garden .. .. .. .. .. .. 489 13 11 10 0 9 .. .. .. 499 14 8 Depreciation — Buildings .. .. 1,023 10 9 152 1 1 .. 1,265 8 7 2.197 12 9 373 1 1 .. 62 6 11 5.074 1 2 Equipment .. .. .. .. 1,310 13 4 .. .. !)31 7 2 1,240 9 1 342 7 7 .. 27 0 10 ■ 3,851 18 0 Other improvements .. .. .. 39 11 11 .. .. 181 7 5 1,289 19 0 97 13 1 .. .. 1,608 11 5 Bad debts written off .. .. 77 17 3 1,686 18 7 27 12 10 110 8 0 19 5 0 431 10 0 195 14 0 17 12 3 .. 2,566 17 11 Administration expenses .. .. .. 1,062 14 .. .. 1,405 10 1 1,429 6 11 805 2 "> .. .. 4,702 0 9 Farm Working Account .. .. .. .. .. .. .. .. 80 18 6 .. .. 80 18 (i Poultry-farm Working Account .. .. .. .. .. 388 15 6 .. .. .. .. 388 15 6 Loss on realization .. .. .. .. .. .. .. 1.044 7 II .. .. .. .. 1,044 7 II 77 17 3 26,297 3 10 179 13 11 110 8 0 27,903 11 11 ! 34,738 19 5 9,544 2 2 18 10 3 130 17 0 99. (ml 4 3 To Balance brought down .. .. 77 17 3 | 13.171 17 l> 179 13 II 110 8 0 5,122 12 8 8,843 4 9 869 14 9 18 10 3 130 17 (i 28.524 16 3 Ornamental grounds .. .. .. 707 11 2 .. .. 598 8 8 1.181 12 3 565 12 2 .. .. 3,053 4 3 Interest on capital .. .. .. .. 3,534 14 327 4 2 .. 2,840 13 11 6,288 7 11 1,285 4 8 I .. 115 4 9 14,390 16 9 77 17 3 ' 17.413 9 8 506 18 1 110 8 0 8,561 15 3 16,313 4 11 2.720 11 7 ! 18 10 3 246 2 3 45,968 17 3 I • i i ' I Income. £ s. d. £ s. d. £ s. d. £ s. d. £ B. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Patients' fees receivable — General in-patients .. .. .. 6,743 15 .. .. 15,072 8 6 .. 8,338 19 0 .. .. 30,154 8 11 Orthopaedic in-patients .. .. .. 3,932 5 0 .. .. .. .. .. .. .. 3,932 5 0 General out-patients .. .. .. :i.'J2 110 .. .. .. 364 10 8 .. .. .. 697 1 8 Ex-service .. .. .. .. 756 3 5 .. .. 6,428 8 8 8,606 16 6 .. .. .. 15,791 8 7 Male .. .. .. .. .. .. .. .. .. 4,970 10 .. .. .. 4,970 1 0 Female.. .. .. .. .. .. .. .. .. 9,995 3 0 .. .. .. 9,995 3 0 Examination of pensioners .. .. .. .. .. .. 30 19 6 .. .. .. .. 30 19 6 Miscellaneous income — Rents .. .. .. .. .. 367 5 3 .. .. 814 Hi 4 1,603 4 2 251 3 10 .. .. 3,036 It 7 Sale of refuse .. . . .. . . 40 8 6 . . . . .. 6 12 6 .. .. . . 47 1 0 Meals .. .. . .. .. 4 15 0 .. . . 9 15 0 .. .. .. .. 14 10 0 Miscellaneous .. .. .. .. 948 17 1 .. .. .. 0 15 6 3 15 0 .. .. 953 7 7 Farm Working Account .. .. .. .. .. .. 424 11 3 348 11 4 .. .. .. 773 2 7 Grounds, vegetable-garden . . .. .. .. .. .. .. .. 80 9 7 . . .. 80 9 7 Balance carried down .. .. 77 17 3 13,171 17 2 179 13 11 110 8 0 5,122 12 8 8,843 4 9 869 14 9 18 10 3 130 17 6 28,524 16 3 I ■ 77 17 3 26,297 3 10 179 13 11 110 8 0 27,903 11 11 34,738 19 5 j 9,544 2 2 18 10 3 130 17 6 99,001 4 3 By Excess of expenditure over income 77 17 3 17,413 9 8 506 18 1 110 8 0 8,561 15 3 16.313 4 11 2,720 11 7 18 10 3 246 2 3 45,968 17 3 after charging interest on capital 77 17 3 17,413 9 8 506 18 1 110 8 0 8,561 15 3 16.313 4 11 I 2,720 11 7 I 18 10 3 I 246 2 3 45,968 17 3

B.—l [Pt. IV].

DEPARTMENT OF HEALTH— continued. Institutional Farms, Vegetable-gardens, and Poultry Sections Working Accounts for the Year ended 31st March, 1931.

Pukeora Sanatorium. Queen Mary Hospital, Uanmer. Otaki Sanatorium. Vegetable-garden Vegetable -garden Totals. Farm. Poultry-farm. Vegetable-garden. Farm. and Farm. and Poultry Section. Poultry Section. Dr. To Stock on hand, 1st April, 1930— E s. d. £ e. d. £ s. d. £ e. d. £ s. d. £ s. d. , £ s. d. £ s. d. Live .. .. .. .. .. .. 956 15 0 320 8 0 .. 568 19 3 26 6 4 236 10 0 62 9 6 2,171 7 1 Other .. .. .. .. .. .. 574 2 4 108 17 8 249 15 3 123 7 4 111 17 8 258 1 8 224 4 9 1,558 6 8 Repairs and renewals .. .. .. .. 100 16 5 66 9 1 2 6 5 24 4 4 13 12 2 48 2 0 ! 9 12 5 286 2 10 Fodder .. .. .. .. .. .. 42 19 4 .. .. 632 15 5 .. 62 15 r> .. 738 10 2 Seeds and manures .. .. .. .. .. 127 15 6 j .. 18 17 3 61 12 1 0 5 11 37 9 8 30 7 4 276 7 9 Fowl-food .. .. .. .. .. .. .. 407 17 11 .. .. 73 12 8 .. 90 16 10 572 7 5 Live-stock .. .. .. .. .. .. 290 0 0 .. .. .. !l 12 6 185 12 0 29 7 6 514 12 0 Salaries and wage* .. .. .. .. .. 839 17 5 287 1 4 446 0 3 541 6 3 99 14 6 606 8 10 391 7 8 3,211 16 3 Other expenses .. .. .. .. .. 33 7 0 32 4 7 .. 62 7 7 .. 81 17 8 14 8 3 224 5 1 Depreciation .. .. .. .. .. 170 7 9 66 16 6 4 11 5 117 4 11 6 6 5 36 18 4 10 8 8 412 14 0 Balance carried down .. .. .. .. 911 8 3 I .. .. 500 0 6 .. .. 99 12 10 1,511 1 7 : i ' 4,047 9 0 1,289 15 1 721 10 7 2,631 17 8 249 7 2 1.553 15 7 ' 962 15 9 11,456 10 10 To Balance brought down .. .. .. .. .. 305 14 7 I 475 14 3 .. 4 3 4 19 0 9 .. 804 12 11 Interest on capital .. .. .. .. .. 486 17 0 83 0 11 13 19 8 151 9 2 5 17 6 I 61 17 9 19 3 3 822 5 2 Balance (profit) .. .. .. .. .. 424 11 3 .. .. 348 11 4 .. .. 80 9 7 853 12 2 911 8 3 388 15 6 489 13 11 500 0 6 10 0 9 : 80 18 6 99 12 10 2,480 10 3 Or. ~ = By Supplies to institution — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Milk .. .. .. .. .. .. 1,600 17 7 .. .. 1,831 9 4 .. 713 12 0 .. 4,145 18 11 Meat .. .. .. .. .. .. 614 12 1 .. .. 8 16 8 .. 235 7 5 .. 858 16 2 Potatoes and vegetables .. .. .. .. 45 6 7 .. .. 98 4 10 .. .. .. 143 11 5 Eggs .. .. .. .. .. .. .. 346 2 II .. .. 110 14 4 .. 107 10 5 564 7 8 Poultry .. .. .. .. .. .. .. 66 6 6 .. .. 1!) 8 6 .. 40 5 0 126 0 0 Vegetables and fruit .. .. .. .. .. .. 219 2 (i .. 52 5 6 .. 290 11 4 56) 19 4 Sales — Skins, &c. .. .. .. .. .. 55 1 0 .. .. 1 13 11 .. 32 15 8 .. 89 10 7 Live-stock .. .. .. .. .. :).{<• 13 9 315 4 1 .. .. .. 4 15 0 .. 659 12 In Othor .. .. .. .. .. .. 5 10 6 .. .. .. .. .. .. 5 10 6 Produce .. .. .. .. .. .. 132 12 2 .. 26 13 10 :t 15 0 .. 98 1 1 141 4 7 402 6 8 Eggs .. .. .. .. .. .. .. 256 7 0 .. .. .. .. 75 7 7 331 14 7 Stock on hand, 31st March, 1931— Live .. .. .. .. .. .. 731 18 2 .. .. 620 10 10 16 ?, 4 256 3 0 58 19 6 1,682 14 10 Other .. .. .. .. .. .. 521 17 2 .. .. 67 7 1 47 12 2 194 0 8 248 17 4 ' 1,079 14 5 Balance carried down .. .. .. .. .. 305 14 7 475 14 3 .. 4 3 4 19 0 9 .. 804 12 11 4,047 9 0 j 1,289 15 1 721 10 7 2,631 17 8 249 7 2 1,553 15 7 962 15 9 11,456 10 10 By Balance brought down .. .. .. .. 911 8 3 ! .. .. 500 0 6.. .. 99 12 10 1,511 1 7 Balance (loss) .. .. .. .. .. .. 388 15 6 489 13 11 .. 10 0 9 80 18 6 .. 969 8 8 911 8 3 I 388 15 6 489 13 11 I 500 0 6 10 0 9 80 18 6 99 12 10 2,480 10 3

B.—l [Pt. IV].

DEPARTMENT OF HEALTH— continual. Balance-sheet as at 31st March, L 931. Liabilities. Astels. Capital Account— £ s. d. £ s. d. Land— £ e. d. £ s. d. Expenditure out of Public Institutions .. .. 53,755 14 0 Works Fund to Ist April, 1030 400,933 18 10 Quarantine stations, &c. .. 1,200 0 0 Expenditure out of Public 54,955 14 0 Works Fund for year ended Buildings—31st March, 1931 ".. .. 17,417 12 0 Institutions .. .. 270,636 I 11 Quarantine stations, <fcc. .. 43,715 12 0 418,351 10 10 314,251 13 11 Expenditure out of Consolidated Stores on hand— Fund .. .. .. 142,532 010 At institutions .. .. 15,088 1 3 5(50,883 11 8 Sera, vaccine, and laboratory Creditors— stores .. .. .'. 1,793 2 3 Departmental .. .. 1,747 13 0 Drugs, disinfectant, &c, other Sundry .. .. .. 66,321 111 than institutional .. .. 3,081 10 5 68,068 14 11 Head Office bulk store .. 5,260 18 4 Institutional fees paid in advance .. 479 18 0 26,224 I :i Institutional Fees Suspense Ac- Motor cars, cycles, ambulances, count .. .. .. .. 4,700 17 8 and lorries— Promotion of Health Fund .. .. 2,694 13 10 : Institutions .. .. 4,066 Lβ 10 Reserve for depreciation— Other .. .. .. 7,425 6 6 Institutions .. .. 102,809 17 10 11,482 3 4 Other .. .. .. 32,209 7 7 Live-stock and consumable farm 135,019 5 5 stores at institutions .. .. 2,786 18 6 Writings-off Suspense Account .. .. 5, 236 7 S Furniture, fittings, and equipment— Treasury Adjustment Account .. .. 794,480 9 0 Institutions .. .. 66,932 5 2 Dental clinics .. .. 8,543 19 0 Other .. .. .. 20,500 16 6 85,977 0 8 Mechanical office appliances .. .. 1,623 12 10 Libraries (other than institutional) .. 864 1 2 Push bicycles— Institutions .. .. 61 19 3 Other .. .. .. 189 9 7 251 8 10 Plant and machinery at institutions .. 7,812 14 4 Other improvements— Institutions .. .. 36,145 8 5 Quarantine stations .. .. 2,852 19 5 38,998 7 10 Debtors— Departmental .. .. 1,369 17 0 Sundry .. .. .. 22,500 9 10 23,860 6 10 Assets in Suspense— Institutions .. .. 4,924 6 8 Other .. .. .. 312 0 9 5,236 7 5 National Development Expenditure Aooount .. .. .. 12,900 11 7 Cash in Post Office or in transit . 857 14 8 Cash on deposit, Promotion of fHealthFund .. .. 2,253 6 5 3,111 1 1 General Revenue Account—Excess of expenditure over income .. .. .. .. 982,227 14 5 £1,571,563 17 11 £1,571,563 17 11 Note.—The accounts include the following charges for which the Department possesses no parliamentary appropriations : (a) Rent assessed by Public Works Department; (6) interest at 4J per cent, on capital as at Ist April, 1930. A. Kkisenberg, A.R.A.N.Z., Secretary. W. T. Findlay, A R.A.N.Z., Accountant. I hereby certify that the various Income and Expenditure Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —G. F. C. Campbell, Controller and Auditor-General.

B.—l 1.1*1.11 VJ.

IMMIGRATION DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. Income. £ s. <1. To Administration expenses— j By Cables prepaid .. .. .. 455 lit i Salaries. £s. d. £ s. d. Exchange .. .. .. .. 0 5 9 New Zealand .. .. .. 3,905 17 7 Profit on sale of blankets .. .. 0 7 6 London .. .. .. 4,500 0 0 Excess of expenditure over income carried Temporary assistance .. .. 177 12 9 down .. .. .. .. 35,025 14 4 8,583 10 4 Offico expenses .. .. .. 2,649 19 4 Supervision of domestics .. .. 1,880 5 7 Supervision of public-school boys . . 476 1 5 Supervision of New Zealand farm boys 49 10 9 Rent .. .. .. .. 1,418 0 0 15,057 7 5 Grants, &c, to immigrants .. .. .. 230 16 5 Passage-money paid .. .. 43,616 12 9 Less contributions by — £ s. d. Immigrants .. 7,897 2 9 Imperial Government .. .. 17,712 15 0 25,609 17 'J 18,00(> lii (I Passage-money, undesirables .. .. .. 321 16 0 <'ost of cables" .. .. .. .. .. 688 17 II Exohange .. .. .. .. .. 160 Charges and expenses raising loans (Public Works — proportion chargeable Vote, Immigration) .. 1,187 0 0 Depreciation Reserve Account .. .. .. 77 5 10 Loans of passage-money written off .. .. 57 2 1 £35,482 6 8 £35,482 6 8 £ s. (I. To Balance brought down .. .. .. .. 35,025 14 4 I By Recoveries on account of expenditure Interest on capital .. .. .. .. 147,585 10 7 of previous years — New Zealand Government contributions towards £ s. d. passage-money .. .. .. 1,874 15 11 Excess of expenditure over income after charging interest — Public Works Fund, National Development Account 180,736 9 0 £182,611 4 11 £182,611 4 11 NoTB. — Interest at 4i per rent, on capital as at Ist April, 1930, and proportionate cost of raising Public Works loans have been included in the account, although the Department possesses no parliamentary appropriation. Balance-sheet as at 31st March, 1931. Liabilities. i Assets. £ s. d. Capital Account— £ s. d. £ s. d. Furniture and fittings .. .. 986 14 11 Public Works Fund, Ist April, Stock— £ s. d. 1930 .. .. .. 3,279,678 8 1 Stationery .. .. 112 4 3 Net expenditure, 1930-31 .. 33,544 8 8 Stamps .. .. 7 4 0 Proportionate charges and expenses Blankets .. .. 6 18 7 of raising Public Works loans, 126 6 10 1930-31 .. .. .. 1,187 0 0 Payments in advance .. .. 159 19 3 3,314,-109 17 10 Loans of passage-money to immigrants.. 1,331 5 1 Creditors— Assets in Suspense — Loans, passageDepartmental .. .. 28 8 6 money .. .. .. .. 57 2 1 Sundry .. .. .. 400 18 7 Cash in Deposits Ac129 7 1 count— £ s. d. Reserves— Emigrants' deposits 15 0 0 Depreciation .. .. .. 644 19 11 Remittances to immiBad debts .. .. .. 50 0 It grants.. .. 28 0 0 694 19 11 43 0 0 Passage-money deposited on behalf Interest Account .. .. .. 147,585 10 7 of immigrants.. .. .. 1,221 2 6 National Development £ s. d. Amounts deposited as gratuities for Account .. .. 3,283,665 6 7 matrons, &c. .. .. .. 25 8 6 Kxcess expenditure 1,246 11 0 over income, Imperial Government— 1930-31 .. .. 33,160 18 5 Loans to immigrants recovered but 3,316,816 5 0 not paid ...... 152 11 8 Contributions of passage - money recovered but not |>a m I .. 1,707 8 7 Contributions of passage-monev recovered and held in Suspense 773 f> 0 2,633 5 3 Recoveries on behalf of Commonwealth Migration Department (Australia) .. .. .. 6 10 0 Emigrants' deposits (amount deposited with High Commissioner for repayment in New Zealand) .. 15 0 (I Remittances to immigrants (amounts deposited in .\V\\ Zealand for payment in England) .. .. 28 0 0 Writings-off in Suspense (passage-money) .. .. 57 2 1 Treasury Adjustment Account .. .. .. 147,585 10 7 £3,467,106 3 9 £3.467,106 3 9 H. D. Thomson, Under-Secretary. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. —G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. IV].

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLICITY. Income and Expenditure Account for the Year ended 31st March, 1931. Expetuliture. Income. To Net loss after charging interest and portion of By Net profit after charging interest and portion of Head Office expenses — £ s. d. Iliad Office expenses — £ s. d. Te Aroha .. .. .. .. 3,572 11 1 Kotorua electric system .. .. .. 5,831 010 Rotorua Baths .. .. .. .. 10,687 13 10 Itotorua acclimatization district .. .. 314 5 8 Rotorua Sanatorium .. .. .. 1,172 6 5 Net loss after charging interest .. .. 89,273 3 2 Rotorua Gardens .. .. .. 4,425 15 8 Rotorua water and drainage .. .. 6,338 15 9 Rotorua reserves .. .. .. 1,629 6 1 Kotorua wharves and beacons .. .. 325 0 6 Waimangu round trip .. . . .. 553 0 8 Waitomo Hostel and guiding .. .. 3,059 7 8 Lake House, Waikaremoana . . 2,369 1 6 Morere Hot Springs .. . . .. 171 6 5 Hermitage Hostel (leased) .. .. 1>555 3 4 Tβ Anau steamer and hotel (leased) . . 1,177 19 7 Queenstown .. .. .. .. 762 0 1 Glade House, Milford Hostel, and track .. 6,513 6 0 Miscellaneous reserves .. .. .. 1,066 2 8 Passenger-booking bureaux .. .. 4,735 16 0 .Sydney and Melbourne agencies .. .. 5,835 2 3 Toronto agency .. .. .. .. 3,407 17 6 Industries and Commerce Branch .. .. 9,541 13 2 Publicity Branch .. .. .. 22,428 9 1 Subsidies to inland mails .. .. .. 1,061 6 3 Subsidies to steamer service, accommodation houses, and New Plymouth Expansion League 675 0 0 Expenses in connection with minor agencies overseas .. .. .. .. 794 9 6 Subsidy to Rotorua Borough Council .. 1,300 0 0 Compassionate allowance to Mrs. R. S. Gilkison.. 74 0 0 Interest on National Development Account .. 185 18 8 £95,418 9 8 £95,418 9 8 TE AROHA. Working Account for the Year ended 31st March, 1931. Dr. £ B. d. Cr. £ s. d. To Stores at Ist April, 1930 .. .. .. 30 19 7 By Receipts .. .. .. .. .. 1,354 2 8 Salaries and wages .. .. .. .. 2,343 () 8 Stores on hand at 31st March, 1931 .. .. 30 9 4 Repairs, purchase of stores, &c. .. .. 494 9 0 Balance carried down .. .. .. 2.465 7 6 Administration expenses .. .. .. 424 611 Reconstruction of electric wiring, &c. .. 143 17 9 Depreciation .. .. .. .. 380 19 4 Writings-off .. .. .. .. 31 17 3 £3,849 19 6 £3,849 19 6 £ s. d. £ s. d. To Balance brought down .. .. .. 2,465 7 6 By Net loss, to Income and Expenditure Account.. 3,572 11 1 Head Office expenses .. .. .. 327 19 7 Interest on capital .. .. .. .. 779 4 0 £3,572 11 1 £3,572 11 I ROTORUA BATHS. Working Account for the Year ended 31st March, 1931. Dr. £ a. d. Cr. £ s. d. To Salaries and wages .. .. .. .. 9,602 6 0 By Receipts .. .. .. .. .. 5,414 19 11 Stores issued .. .. .. .. 1,173 6 2 Bath treatment .. .. .. .. 149 4 6 Repairs, travelling-expenses, &c. .. .. 254 10 2 ; Value of services rendered to Sanatorium .. 1,054 14 0 Electric energy and water charges .. .. 386 9 <> Balance carried down .. .. .. 7,542 15 0 Administration expenses .. .. .. 659 0 7 Depreciation .. .. .. .. 1,866 19 1 Writings-off .. .. .. .. 219 2 11 £14,161 13 5 £14,161 13 5 £ 8. d. £ k. d. To Balance brought down .. .. .. 7,542 15 0 By Net loss, to Income and Expenditure Account .. 10,687 13 10 Head Office expenses .. .. .. 548 3 4 1 nterest on capital .. .. .. .. 2,596 15 0 £10,087 13 10 £10.687 13 10

B.—l [Pγ. IV].

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLlClTY— continued. ROTORUA SANATORIUM. Working Account for the Year ended 31st March, 1931. Dr. £ s. d. Cr. £ s. d. To Stores on hand at Ist April, 1930 .. 397 3 3 By Fees receivable .. .. .. .. 7,159 1 0 Salaries and wages .. .. .. .. 3,332 1 3 Miscellaneous receipts .. .. .. 226 16 9 Purchase of stores .. .. .. .. 2,053 14 5 Stores at 31st March, 1931 .. .. .. 392 6 8 Freight, repairs, electric energy, &c. .. .. 395 13 8 Balance carried down .. .. .. 355 10 3 Value of services rendered by Rotorua Baths' staff .. .. .. .. .. 1,054 14 0 Administration expenses .. . . . . 570 9 4 Depreciation .. .. .. .. 283 4 5 Writings-off .. .. .. .. 46 14 4 £8,133 14 8 £8,133 14 8 £ s. d. £ s. d. To Balance brought down .. .. .. 355 10 3 By Net loss, to Income and Expenditure Account.. 1,172 6 5 Head Office expenses .. . . .. 394 19 10 Interest on capital .. .. .. .. 421 16 4 £1,172 6 5 £1,172 0 5 ROTORUA GARDENS. Working Account for the Year ended 31st March, 1931. Dr. £ ». (I. Cr. £ s. d. To Stores on hand at Ist April, 1930 .. .. 13 8 8 By Games fees, rents, &c. .. .. .. 841 6 2 Salaries and wages .. .. .. .. 2,779 16 8 Stores at 31st March, 1931 .. .. .. 10 17 11 Stores issued .. .. .. .. 155 12 2 Balance carried down .. .. .. 3,206 0 2 Freight, repairs, electric energy, &c. .. .. 116 10 I Administration expenses .. .. .. 669 6 1 Depreciation .. .. .. .. 250 7 10 . Writings-off .. .. .. .. 73 3 9 £4,058 4 3 £4,058 4 3 £ s. d. £ s. d. To Balance brought down .. .. .. 3,206 0 2 By Net loss, to Income and Expenditure Account.. 4,425 15 8 Head Office expenses .. .. .. 414 17 6 Interest on capital .. .. .. .. 804 18 0 £4,425 15 8 £4,425 15 8 ROTORUA ELECTRIC SYSTEM. Working Account for the Year ended 31st March, 1931. Cr. £ s. d. [ Cr. £ s. d. To Stores at Ist April, 1930 .. .. .. 43 10 10 By Sales, electrical energy .. .. .. 18,859 12 11 Salaries and wages .. .. .. .. 4,108 II I Discounts forfeited .. .. .. 344 16 8 Electrical energy purchased .. .. .. 3,344 "> 6 Miscellaneous charges .. .. .. 594 12 0 Stores issued .. .. .. .. 1,112 14 2 Stores at 31st March, 1931 .. .. .. 43 14 2 Freight, repairs, telephones, &c. .. .. 383 14 0 Administration expenses .. .. .. 895 10 11 Depreciation .. .. .. .. 1,098 17 10 W'ritiiigs-off .. .. .. .. 28 2 6 Balance carried down .. .. .. 8,827 9 0 £19,842 ir> 9 £19,842 15 9 £ s. d. £ 8 . d. To Interest on capital .. .. .. .. 2,457 9 6 By Balance brought down .. .. .. 8,827 9 0 Head Office expenses .. .. .. 538 18 8 Net profit, to Income and Expenditure Account 5,831 0 10 £8,827 9 0 £8,827 9 0 ROTORUA WATER AND DRAINAGE. Working Account for the Year ended 31st March, 1931. Dr. S s. d. Cr. £ s . d. To Salaries and wages .. .. .. .. 921 1!> !l Bγ Water charges .. .. .. .. 4,329 16 10 Payment on account part cost east-iron mains .. 1',289 1 1) Miscellaneous receipts .. .. .. 23 13 0 Discounts allowed .. .. .. .. 256 4 ~> Balance carried down .. .. .. 1,874 13 5 Stores issued .. . . .. .. 100 18 11 Administration expenses .. .. .. 614 9 1 Miscellaneous .. .. .. .. 187 7 :i Depreciation .. .. .. .. 1,847 12 1 Writings-off .. .. .. .. 10 10 0 «5,228 3 3 ■ £6,228 3 3 £ s. d. £ s. d. To Balance brought down .. .. .. 1,874 13 5I By Net loss, to Income and Expenditure Account.. 6,338 15 9 Head Office expenses .. .. .. 397 10 7 Interest on capital .. .. .. .. 4,066 11 9 £6,338 15 9 £6,338 15 9

B.—l [Pp. IV].

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLlClTY—continued. ROTORUA ACCLIMATIZATION. Working Account for the Year ended 31st March, 1931. Of, £ s. d. Or. £ b. d. To Stores on hand at Ist April, 1930 .. .. 11 14 7 Hy Sales of licenses .. .. .. .. 1,155 1 (i Salaries and wages .. .. .. .. 200 12 5 Kines .. ■• ■• •• •• 21 (I (t Stores issued .. .. .. .. 243 15 0 Miscellaneous receipts .. .. .. B6 3 1 Repairs to motor-vehicles, commission on sale of licenses, freight, &c. .. .. .. 159 15 2 Administration charges .. .. .. 85 0 6 Writings-off .. .. .. .. 9 8 7 Balance carried down .. .. •. 470 18 4 £1,271 4 7 £1,271 I 7 f s. d. £ »• d. To Head Office expenses .. .. •• 142 0 2 By Balance brought down .. .. .. 470 18 4 Interest on capital .. .. ■• •• 14126 Net Profit, to Income and Expenditure Account 314 5 8 £470 18 4 1-170 is I ROTORUA RESERVES. Working Account for the Year ended 31st March, 1931. Dr. £ s. d. Or. £ s - d. To Salaries and wages .. .. .. .. 368 3 6 By Rents receivable .. .. .. .. f>26 1 5 Stores issued, repairs, telephones, &o. •• 148 0 4 Miscellaneous receipte .. .. .. 015 0 Depreciation .. .. .. .. 136 5 7 Balance carried down .. .. .. • 142 7 0 Writings-off ........ 16 14 0 j £6611 3 5 £66!) 3 5 £ B. d. £ s. d. To Balance brought down .. -.. .. 142 7 0 By Net loss, to Income and Expenditure Account .. 1,620 6 1 Head Office expenses .. .. .. 220 0 U Interest on capital .. .. .. •• 1,266 18 I £1,629 6 1 £1,629 6 1 ROTORUA WHARVES AND BEACONS. Working Account for the Year ended 31st March, 1931. Dr. £ s. d. Cr. £ s. d. To Wages, maintenance, &c. .. .. .. 1116 10 By Wharfages .. .. .. .. 23 1 8 Depreciation .. .. •• ■• 127 4 0 Balance carried down .. .. .. 115 19 2 £139 0 10 £139 0 10 £ s. d. £ s. d. To Balance brought dowii .. .. •• 115 19 2j By Net loss, to Income and Expenditure Account .. 325 0 6 Interest on capital .. .. • ■ • • 209 1 4 | £325 0 6 I £325 0 6 WAIMANGU ROUND TRIP. WOkking Account for the Year ended 31st March, 1931. l >r . £ s. .1. Cr. £ 8. d. To Stores at Ist April. 1930 .. .. .. 28 6 2j By Ticket sales .. .. .. .. 1,67110 7 Salaries and wages 1,063 62, Launch-hire 211 18 b Stores issued .. .. .. . ■ 215 18 8 Miscellaneous receipts .. .. .. HZ i) V Repairs, freight, &c. .. .. ■• 40 15 9 Stores on hand at 31st : March. 1031 .. .. :ii> 17 10 Administration expenses .. .. .. 210 82 I Balance carried down .. .. .. 61 17 8 Depreciation .. .. • • ■ • 524 9 5 Writings-off .. .. .. .. 34 0 3 £2,117 4 ~7 £2,117 4 7 £ s. d. •- B. d. To Balance brought down .. .. .. 61 17 8 By Net loss, to Income and Expenditure Account .. 553 0 8 Head Office expenses .. .. .. 151 13 4 Interest on capital .. .. .. .. 339 9 8 £.-)53 0 8 £553 0 8

B.—l [Ft. IV].

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLlClTY— contivm,!. WAITOMO HOSTEL AND CAVES. Working Account for the Year ended 31st March, 1931. Dr. £ s. d. ! Cr. £ s. d. To Stores on hand at Ist April, 1930 .. .. 474 19 11 By Board and accommodation fees .. .. 5,877 15 3 Salaries and wages .. .. .. . :5,179 4 1 ! 'Caves fees.. .. .. .. .. 3,895 4 6 Electric light and power .. . . . . 990 9 5 Sale of aerated waters, tobacco, &o. .. .. 348 18 3 Stores purchased .. .. .. .. 2,947 1!> I Hire of .equipment .. .. .. .. 248 13 6 Freight, repairs, postages, Sc .. .. 901 5 1 Miscellaneous receipts .. .. .. 58 4 8 Depreciation .. .. .. .. 1,013 13 :i Stores on hand at 31st March, 1931 .. .. 410 17 9 Writings-off .. .. .. .. 100 Is I Balance carried down .. .. .. 331 S 0 £10,839 13 11 £10,839 13 11 £ s. d. £ s. d. To Head Office expenses .. .. .. 275 It 10 By Balance brought down .. .. .. 331 5 0 Interest on capital .. .. .. .. 3,115 8 10 Net loss, to Income and Expenditure Account.. 3,059 7 8 £3,390 12 8 £3,390 12 8 'LAKE HOUSE, WAIKAREMOANA. Working Account for the Year ended 31st March, 1931. Or. £ s. d. Cr. £ s. d. To Stores on hand at Ist April, 1930 .. .. 169 8 7 My Board arid accommodation fees .. .. 1,695 12 2 Salaries and wages .. .. .. .. 1,119 6.0 ' Launch and boat hire .. .. '.. 369 5 0 Purchase of stores .. .. .. .. 1,263 1J 1 Miscellaneous receipts .. .. .. 457 4 4 Freight, postages, repairs, X:<•. .. .. 406 12 !) Stores at 31st March, 1931 .. .. .. 210 15 3 Electric light and power .. .. .. 214 3 1 Balance carried down .. .. . 1,227 111 Depreciation .. .. .. .. 734 l!» 0 Writings-off .. .. .. .. fil 18 2 £3,969 18 8 £3,959 18 8 £ s. d. £ b. d. To Balance brought down .. .. .. 1,227 1 11 By Net loss, to Income and Expenditure Account .. 2,369 1 6 llr.nl Office expenses .. .. .. 228 18 10 Interest on capital .. . . .. .. 913 0 9 £2,369 1 6 £2,369 1 6 MORERE HOT SPRINGS. Working Account for the Year ended 31st March, 1931. Dr. £ s. d. Or. £ 8 . d. To Salaries and wages .. .. .. .. 265 0 0 By Bath fees .. .. .. .. 535 0 6 Repairs, stores, &■<•. .. .. .. 131 18 1 " Miscellaneous receipts .. .. .. 22 0 0 Depreciation .. .. .. .. 75 3 0 Balance carried down .. .. .. 84 19 5 £557 0 6 £557 0 6 £ s. d. £ s. d. I'o Head Office expenses .. .. .. 70 15 I I By Balance brought down .. .. .. 84 19 5 Interest on capital .. .. .. .. 185 9 11 Net loss, to Income and Expenditure Account .. 171 6 5 £256 5 10 £256 5 10 MOUNT COOK HERMITAGE. Working Account for the Year ended 31st March, 1931. Dr. £ e. d. Cr. £ s . d. To Depreciation .. .. .. .. 728 3 4 By Rent receivable .. .. .. .. 1,349 19 7 Interest on capital .. .. .. . . 2,176 19 7 " Net loss, to Income and Expenditure Account .. 1,555 3 4 £2,905 2 11 £2,905 2 11 QUEEN STOWX. WoKKiMi Account for the Year ended 31st March, 1931. Dr. £ s. d. J Cr. £ s . d. To Salaries .. . . . . . . . . 609 .'! 4 By Games fees .. .. .. .. 162 17 6 Stores, freight, repairs, &c. .. .. .. 96 •'! 0 Miscellaneous receipts .. .. .. 101 15 11 I ><-preciation .. .. .. .. 71 lo in Balance carried down .. .. .. 519 13 7 Writings-off .. .. .. .. 8 9 10 "81 7 0 £784 7 0 £ S. d. £ g. ,1. To Balance brought dou 11 .. .. .. 519 13 7 By Net loss, to Income and Expenditure Account .. 762 0 1 Head Office expenses .. .. .. 72 5 11 Interest on capital .. .. .. .. 170 0 7 11 I £762 0 1

B.—l [Pt. IV].

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLlClTY— continued. TE ANAU BTEAMEB AND HOTEL. Working Account fob the Year ended 31st Mabch, 1931. _ _ Dr - £ e. d. Cr. £ s d. To Repairs, Ac, to steamer .. .. .. 62 11 6 By Rent .. .. .. .. .. 285 13 6 Depreciation .. .. .. ~ 576 19 4 Net loss, to Income and Expenditure Aooount .. 1,177 19 7 Interest on capital .. . . .. .. 824 2:! £1,463 13 1 £1,463 13 J GLADE HOUSE, MILFORD HOSTEL, AND TRACK. Working Account pok the Year ended 31st March. 1931. *»■ £ b. d. Cr. £ b. d. To Stores on hand at Ist April, 1930 .. .. 1,430 14 10 By Board and accommodation fees .. .. 2,240 1 7 Salaries and wages .. .. .. .. 1,70!) II 3 ' Launoh and boat hire .. .. .. 29] 19 0 Maintenance of track (wages, stores, tools, &i\) 814 l(i :i Sale of tobacco, sweets, &c. .. 166 II 0 Purchase of stores .. .. .. .. 2,302 7 7 Miscellaneous receipts .. .. .. 97 10 1 Freight, repairs, travelling-expenses. *o. .. 1,010 0 7! Stores on band at 31st March, 1931 . . .. 1,398 710 Workers'compensation and medical expenses .. 140 13 7 Balance carried down .. . 4,086 9 f> Depreciation .. .. .. .. 1,214 11 2 Writings-off .. .. .. . . 156 3 s £8,778 18 11 £8,778 18 11 £ s. d. Cr. £ s. <1. To Balance brought down .. .. .. 4,586 9 5 By Net loss, to Income and Expenditure Account .. 6,613 6 0 Head Office expenses .. .. .. 276 7 6 Interest on capital .. .. .. 1,650 9 1 £6,513 6 0 £6,513 6 0 MISCELLANEOUS RESERVES. Working Account for the Year ended 31st March, 1931. Dr. £ s. il. Cr. £ b. d. To Salaries .. .. .. .. .. 20.", 0 0 By Rents .. .. .. .. .. 162 1 0 Stores, freight, repairs, &c. .. .. .. 123 « :i ' Balance carried down .. .. .. 507 5 4 Miscellaneous .. .. .. .. 158 14 2 Depreciation .. .. .. .. 182 5 11 £669 6 4 £669 6 4 £ s. d. £ s. d. To Balance brought down .. .. .. 507 5 4 By Net loss, to Income and Expenditure Account .. 1,066 2 8 Head Office expenses .. .. .. 154 4 1 Interest on capital .. .. .. .. 404 13 3 £1,066 2 8 £1,066 2 8 PASSENGER BOOKING BRANCH. Working Account for the Year ended 31st March, 1931. Dr. £ s. d. I Cr. £ s . d. To Net loss at — By Commission on Government ticket orders .. 806 3 6 Auckland .. .. .. .. 657 18 0 ! Miscellaneous receipts .. . . 420 0 !) Rotorua .. .. .. .. 168 4 7 Nei loss, to Income and Expenditure Account .. 4,735 16 0 Napier .. .. .. .. .. 662 7 3 Wanganui .. .. .. .. 690 0 6 Wellington .. .. .. .. 452 17 6 Christchurch .. .. .. .. 829 3 6 Dunedin .. .. .. .. 192 0 4 Invercargill .. .. .. .. 176 3 9 Greymouth .. .. .. .. 362 18 5 Nelson .. .. .. .. 338 18 0 Miscellaneous expense-; .. .. .. 115 17 7 Head Office expenses .. .. .. 1,315 10 10 t5,962 0 3 £5,962 0 3

B.—l [Pt. IV].

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND VVBUClTY—continued. SYDNEY AND MELBOURNE OFFICES. Working Account for the Year ended 31st March, 1931. />• £ «. d. Cr. £ s. d. To Salaries and allowances .. .. .. 3,139 911 By Commission earned .. .. .. 41 1 3 Rent .. .. .. .. .. 1,575 19 0 Net loss, to Income and Expenditure Account .. 5,835 2 3 Postages, printing and stationery, travellingexpenses, &c. .. .. .. .. 1,047 9 3 Depreciation .. .. .. .. 71 14 3 Interest on capital .. . . .. .. 41 1 1 1 £5,876 3 6 £5,876 3 6 TORONTO OFFICE. Working Account for the Year ended 31st March, 1931. Dr. £ s. d. ; Cr. £ s. d. To Salaries, wages, and allowances .. .. 2,110 5 6 By Net loss, to Income and Expenditure Account .. 3,407 17 B Rent .. .. .. .. .. 295 5 1 Exchanges, postages, transfer expenses, &c. .. 1,002 611 £3,407 17 6 £3,407 17 6 PUBLICITY BRANCH. Working Account for the Year ended 31st March, 1931. Or. £ s. d. • Cr. £ s. d. To Advertising in papers, &e. .. .. .. 3.577 16 2 By Recoveries on account of advertising in United Advertising in United Kingdom .. f>.797 2 1 Kingdom .. .. .. .. 2,180 010 Films, preparation of .. .. .. 3,430 14 5 Films, hire of and sale of .. .. 533 19 10 Folders, booklets, &c. .. .. 3,573 13 7 Photos and pictures, sale of .. .. .. 485 15 2 Grants towards expenses of lecturers .. .. 635 17 11 Balance carried down .. . . 19,979 0 3 Miscellaneous publicity and general expenses .. 411 19 2 Salaries, rent, and travelling-expense! . . 2,840 14 1 Photos and pictures, preparation of .. .. 2,152 18 0 Special advertising and follow-up work .. 75 3 8 Reuters telegrams .. .. . . 574 12 6 Depreciation .. .. .. .. 51 8 4 Writings-off .. . . .. .. 56 16 2 £23,178 16 1 £23,178 16 1 £ s. d. £ s. d. To Balance brought down .. .. .. 19,979 0 3 By Net loss, to Income and Kxpcnditurc Account .. 22,428 9 1 Head Ofliee expenses (salaries, rent, &c.) .. 2,234 16 11 Interest on capital .. .. .. .. 214 11 11 £22,428 9 1 £22,428 9 1 INDUSTRIES AND COMMERCE BRANCH. Working Account for the Yeab ended 31st March, 1931. Dr. £ s. (1. I Cr. £ s. d. To Salaries .. .. .. .. .. 5,626 10 2 By Gee Regulations Account .. .. .. 77 19 2 Rents .. .. . .. .. 1,130 8 2 Balance carried dmin .. .. .. 9,259 19 9 Printing and stationery . . .. .. 304 4 l' Rail passes issued to Trade Commissioner . . 216 1 5 Travelling allowances and expenses .. . . 395 3 6 Transfer expenses to new offices .. .. 50 0 0 Honorary Trade Representatives overseas . . 194 7 5 Postages .. .. .. .. .. 192 16 9 Law-costs .. .. .. .. 156 12 3 Steamer subsidy— service .. 242 14 10 Telephones .. .. .. .. 125 10 9 Industrial exhibitions .. .. .. 53 13 2 Office cleaning and fittings, fuel, lijrlit. and general expenses .. .. .. 229 15 6 Advertising .. . . .. .. 128 14 0 1 lepreciation . . .. .. .. 262 4 9 Writings-oIT .. . . . . 29 2 1 £9,337 18 11 £9,337 18 11 £ s. d. £ s. d. To Balance brought down .. .. .. 9,259 19 9 By Nei loss, to Income and Expenditure Account. . 9,541 13 2 Head Ofliee expenses .. . . .. 124 15 7 Interest on capital .. ~ .. .. 156 17 10 £9,541 13 2 £9,541 13 2

B.—l [Pt. IV].

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLlClTY— continued. Balance-sheet as at 31st March, 1931. Liabilities. Assets. Capital— £ s. d. £ s. d. £ s. d. £ s. d. Public Works Fund ..583.326 1 0 Land .. .. .. .. 188,665 18 11 Consolidated Fund .. 128,258 10 3 Buildings .. .. .. 245.460 2 6 — 711,584 11 3 Less writings-off in Suspense .. 28 11 1 Creditors— 245,431 11 5 Departmental .. .. 1,426 110 Stores .. .. .. .. 7,606 811 Sundry .. •• •• 7,495 0 9 Motor-vehicles .. .. .. 1,067 10 8 8,921 2 7 ! Live-stock .. .. .. 850 710 Passenger-booking — Less writings-off in Suspense .. 72 13 4 Ticket-sales Account .. .. .. 6,601 27 | 777 14 6 Suspense Account .. .. .. 42 3 5 Furniture and fittings .. .. 35,198 9 2 Reserve for depreciation .. .. .. 83.573 15 5 Less writings-on" in Sus|>ciise .. 431 611 Reserve for doubtful debts .. .. .. 060 I -' 34,767 2 3 Treasury Adjustment Account .. .. 5,164 3 8 DebtorsDepartment ill .. .. 2,623 13 5 Sundry .. .. .. 6,336 510 8,959 19 3 Water and drainage systems .. .. 96,503 16 1 Rotorua electric system—Land, transmission-line, buildings, &c. .. 56,186 5 8 Plant and machinery .. .. 6,964 0 6 Less writings-off in Suspense .. 2 4 10 6.961 15 8 Wharves and slipways .. .. 7,394 19 7 . Electric systems at hostels .. .. 21,744 5 8 Steamers, launches, and boats .. 12,705 0 3 Less writings-ofl in Suspense .. 51 18 0 12,653 2 3 Bridges .. .. .. .. 6,989 18 2 Garden implements .. .. 915 12 1 Less writings-off in Suspense .. 5 0 0 910 12 1 National Development Fund .. .. 6,256 111 Linen, cutlery, silverware, tools, &c. '.. .. .. 0,053 3 1 Less writings-off in Suspense .. 356 14 S 8,696 8 5 Telephone-lines .. .. .. 2,213 8 3 Gas-testing equipment .. .. 683 11 2 Refrigerating plant (London J share) .. 270 13 8 Exhibition material .. .. .. 480 16 10 Photographic apparatus .. 3,951 19 4 Less writinss-off in Suspense .. f>3 18 0 3.898 1 4 Advance, Rotorua Golf Club .. .. .. 3,453 12 4 Cash on deposit .. .. .. .. 494 8 4 Cash, in General Post Offioe .. .. .. i>2 5 1 Remittances in transit and outstanding balances at Tourist Bureaux .. .. .. 2,683 8 6 Reoeiver-General's Deposit Account .. .. 1,500 0 0 Income and Expenditure Account— Excess expenditure over income .. .. .. 89,273 3 2 £816,547 0 1 £816,547 0 1 Note. —The accounts include charges against the Department for assessed rent, interest, and capita] 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 us disclosed thereby, subject to the above departmental note. —G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. IV].

DEPARTMENT OF INTERNAL AFFAIRS. HEAD OFFICE (INCLUDING SUBDIVISIONS T, 111, IV, X, AND SPECIAL ACTS). Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. Income. Departmental Administrative Charges. By Sundry revenue— £ s. d. £ s. d. £ s. d. British Nationality of Aliens Act .. .. 566 5 6 To Salaries .. .. .. 29,893 3 3 Cinematograph Films Act .. .. 2,567 9 5 Commissions of Inquiry .. 1,709 17 7 By-laws Act .. .. .. .. 25 4 0 Fresh-water fisheries .. 63 10 11 Land Acents Act .. .. .. 7,603 6 3 Postage .. .. .. 563 15 1 Auctioneers Act, 1928 .. .. .. 181 5 0 Printing ai.d stationery .. 1,665 10 10 Opossums—Royalty receipts .. .. 8,557 4 8 Publications ... •• 725 0 7 Passport fees .. .. .. .. 2,960 2 6 Rent .. .. •■ 4,336 i) 6 Totalizators, Inspection of .. .. 1,944 1 10 Telephones .. .. 2,145 12 7 Revenue —Miscellaneous .. .. .. 861 18 11 Travelling-expenses of officers 1,316 13 10 Interest on loan .. .. .. 2 18 Deer herds, reduction of .. 3,313 3 6 Balance, carried down .. 232 887 8 5 Entertaining visitors to New Zealand .. .. .. 2,451 12 0 Totalizators, inspection of .. 1,953 16 4 Turnbull Library, expenses of 1,172 3 3 War Graves, upkeep of .. 3,845 2 8 Depreciation .. -. 1,618 8 7 Losses in suspense .. .. 489 0 1 Sundries .. .. .. 3,352 14 3 60,615 14 10 General Public Service Administrative Charoen. Salaries 81,589 3 5 Fuel for Government offices .. 2,090 15 2 Light, power, and water .. 5,731 19 2 Printing and stationery for Ministers' offices .. .. 802 5 4 Travelling allowances and expenses of Ministers .. 7,946 2 8 Travelling allowances and expenses of Private Secretaries 3,279 9 8 Cleaning offices .. .. 2,793 19 1 New Zealand Gazette .. 6,132 15 8 Ministerial telegraphic memoranda .. .. • 2,750 810 Stores Control Board, expenses of .. .. •• 459 10 8 Charges not allocated .. 540 18 !( Sundries .. .. .. 81 7 5 114,198 15 10 Special Acts. Salaries .. .. .. 24,077 1 3 Appropriation Act, 1925, section 15 30,750 0 0 Appropriation Act, 1926, section 15 2,696 13 9 Fire Brigades Act, 1926 .. 3,880 5 2 61,404 0 2 ■ Othbb Chasgbs. Cost-of-living bonus .. 3,863 5 0 Grants .. .. •• 6,329 11 1 Grave at Point EalswelJ Erection of memorial to late Right Hon. W. F. Massey .. 599 17 2 Imperial Conference—Expenses 5,043 12 4 Rail passes .. .. 1,557 011 Subsidies .. .. .. 2,176 8 0 Sundries .. .. .. 2,36<1 2 10 21,937 17 4 £258,156 8 2 £258,156 8 -' £ s. el. £ s. d. To Balance brought down .. .. ■• 232,887 8 5 By Revenue—Miscellaneous .. .. .. 11 8 7 Interest on capital •■ •• 1,959 8 5 Balance carried to Balance-sheet. .. .. 234,835 8 3 £234,K46 16 10 £234,846 16 10

B.—l [Pt. IV].

DEPARTMENT OF INTERNAL AFFAlRS— continued. SUBDIVISION lI.—GOVERNMENT ACTUARY. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. £ 8. d. Income. £ s. d. To Salaries .. .. .. .. .. 4,073 7 3 By Contributions from other Departments .. 3,062 0 0 Rent .. .. .. .. .. 477 15 0 Miscellaneous revenue .. .. .. 123 12 0 Sundries .. .. .. .. .. 95 18 6 Balance carried down .. .. .. 1,516 16 7 Depreciation .. .. .. .. 55 7 10 £4,702 8 7 £4,702 8 7 £ s. d. £ s. d. To Balance brought down .. .. .. 1,516 16 7 By Balance carried to balance-sheet .. .. 1,546 16 6 Interest on capital.. .. .. .. 28 18 11 £1,545 15 6 £1,545 15 6 SUBDIVISION V.—REGISTRAR-GENERAL. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. £ e. d. Income. To Salaries .. .. .. .. .. 12,837 0 8 By Registration and other fees — £ s. d. Registration of births, deaths, and marriages— Registration of births, deaths, and marriages 19,212 7 6 Payment to Non-permanonts .. .. 1,097 17 10 Dentists Act .. .. .. .. 20 10 0 Payment to Post Office .. .. .. 2,230 I 0 Sundry revenue .. .. .. .. 74 J 7 :i Postage.. .. .. .. .. 718 14 1 Balance carried d<. Un .. .. .. .Vi:! 17 11 Printing and stationery .. .. .. 994 0 !) Rent .. .. .. .. .. 1,388 8 6 Depreciation .. . . .. .. 196 9 2 Sundries .. .. .. .. 378 0 9 £19,840 12 8 £19,840 12 8 £ s. d. £ s. d To Balance brought, down .. .. .. 532 17 II By Balance e.-nTin! to balance-sheet .. .. 645 19 5 Interest on capital .. .. .. 113 1 6 £645 19 5 £645 19 5 SUBDIVISION VI.—CENSUS AND STATISTICS. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. £ s. d. Income. To Salaries.. .. .. .. .. 18,724 13 4 By Sundry revenue— £ s. d. Census, 1926, cost of taking .. .. 639 11 7 Receipts from Powers machines .. .. 2,611 15 11 Postage .. .. .. .. . 1,562 13 I Miscellaneous revenue .. .. .. 494 10 3 Printing and stationery .. .. .. 1,293 13 S Balance carried do.vn .. .. .. 28,(i04 6 3 Rent .. .. .. .. .. 1,101 0 ii Cost of statistical publications .. .. 5,214 17 I Statistics, collection of .. .. .. 1,371 14 1 Depreciation .. .. .. .. 1,295 0 9 Sundries.. .. .. .. 507 9 1 £31,710 12 5 £31,710 12 5 £ s. d. £ s. d. To Balance brought down .. .. .. 28,604 6 3' By Balance oarried to Balance-sheet .. .. 29,199 0 4 Interest on capital .. .. ;">'.il 14 1 E29.199 0.4 £29,199 0 4

B.—l [Pt. IVI.

DKI'ARTMENT OF INTERNAL AFFAlRS— continued. SUBDIVISION VII.—HIGH COMMISSIONER. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. £ s. d. Income. To Salaries .. .. .. .. .. :)2,7!K) Il' 3 By Sundry revenue— £ s. d. Advertising .. .. .. .. I!)!) 0 8 I Salaries .. .. .. .. 9,200 0 0 Fuel and light .. .. .. .. 803 7 0 Shipping charges .. .. .. 239 9 3 Grant to widow of officer .. .. .. 160 0 0 Rent .. .. .. .. .. 8,105 16 11 House allowance Sigh Commissioner .. I .u«:{ (> 8 Miscellaneous revenue .. .. .. 621 610 [nterest on unpaid purchase-money .. 1,560 0 0 Balance carried down .. .. .. 35,613 3 '2 Office-cleaning .. .. .. .. 188 12 3 j Official entertainments .. .. .. 243 9 6 Postage.. .. .. .. .. 1,628 9 1 Printing and stationery .. .. .. 514 15 9 Rent .. .. .. .. .. 8,818 Iβ 0 Depreciation .. .. .. .. 1,163 0 2 Sundries .. .. .. .. 1,346 0 10 £53,779 16 22 2 £ s. d. £ s. d. To Balance brought down .. .. .. 35,613 .'i 2 By Balance carried to Balance-sheet .. .. 41,543 14 0 Interest on capital .. .. .. 5,930 10 10 £41,543 14 0 £41,543 14 0 SUBDIVISION VIII.—DOMINION MUSEUM. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. £ s. d. Income £ s. d. To Salaries .. .. .. .. .. 3,400 12 6 By Sundry revenue .. ■.. .. .. 36 14 3 Rent .. .. .. .. .. 1,872 5 :i Balanoe carried down .. .. .. 6,414 5 1 Depreciation .. .. .. .. 280 9 8 Sundries .. .. .. .. .. 807 11 11 £6,450 19 4 £6,450 19 4 £ s. d. £ s. d. To Balance brought down .. .. .. 6,414 5 1 j By Balance carried to Balance-sheet .. .. 6,772 12 6 Interest on capital .. .. .. 368 7 6 Eβ, 772 12 6 £6,772 12 6 SUBDIVISION IX.—EXPLOSIVES BRANCH. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. £ s. d. . Income. £ s. d. To Salaries.. .. .. .. .. 3,241 711 By Explosives license fees .. .. .. 5.1711 17 0 Magazine expenses .. .. .. 1,486 18 7 Magazine revenue .. .. .. .. 2.102 17 1 Rent .. .. .. .. .. 90 0 (I Kxplosives storage fees .. .. .. 2,734 13 5 Depreciation .. .. .. .. 117 G 7 Sundry revenue .. .. .. .. 19 16 1 Sundries.. .. .. .. .. 360 13 (i Travelling-expenses .. .. .. 1,019 12 0 Balance carried down .. .. .. 3,388 5 0 | £10,034 3 7 £10,034 3 7 £ s. d. £ s. d. To Interest on capital .. .. .. 567 0 1 By Balance brought down .. .. .. 3,388 5 0 Balance carried to Balance-sheet .. .. 2,821 411 £3,388 5 0 £3,388 5 0 Combined Income and Expenditure Account for the Year ended 31st March, 1931. (Including Subdivisions T to X and Special Acts.) Expenditure. Income. To Balances from separate accounts as under: — £ s. d. By Balances from separate accounts as under — £ s. d. Head Office .. .. .. .. 234,836 8 3 Explosives Branch .. .. .. 2,821 4 11 Government Actuary .. .. .. 1,545 16 <> Balance oarried to Combined Balance-sheet .. 311.721 5 1 istrar-General .. .. .. 645 l!> 5 Census and Statistics .. .. .. 29,1i)!> 0 I High Commissioner .. .. .. 41,543 14 0 Museum .. .. .. .. 6,772 12 6 £314,542 10 0 £314.542 10 0 Note. —The following charges ore included for which the Department possesses no parliamentary appropriation : (n) Interest at i\ per cent, on capita! as at Ist April. KKiO ; (h) rental assessed by Public Works Department ; (c) proportion of cost of raising Public Works loans: (d) Public Works Department's administrative charges; (e) the accounts incl n for of assets from other Departments for which no parliamentary authority is provided.

s—B. 1 [Pγ. IV].

B.—l [Pt. IV].

DEPARTMENT OF INTERNAL AFFAIRS—<w;«»"/. Combined Balance-sheet as at 31st March, 1931. (Including Subdivisions I to X and Special Acts.) LiabUUiea. Assets. Capital at Ist April, 1930— £ s. d. £ s. d. ! Departmental assets—Head Office Public Works Fund .. .. 165,670 18 1 and Sub-Departments— £ s. d. £ s. d. Consolidated Fund .. ..265,578 10 4 Land .. .. .. 12,633 10 6 431,255 8 5 Buildings .. .. .. 171,649 17-4 Creditors— Consumable stores .. .. 548 3 7 Departmental .. .. 3,879 17 1 Tools and utensils .. .. :>Ki 110 Sundry .. .. .. 6,842 16 0 Furniture and fittings .. 20,944 19 4 10,722 13 1 Motor-vehicles .. .. 3,630 2 4 Payments in advance — Mechanical appliances .. 16,256 17 9 Loans .. .. .. 21 5 0 Bioyolee .. .. .. 9 9 6 Subscriptions .. .. 131 13 0 Library .. .. .. 3,382 210 Rent .. .. .. 4 8 6 Photographic apparatus .. 447 12 9 157 6 6 230,018 17 9 Depreciation Reserve .. .. .. 47,536 18 11 Loan on mortgage .. .. .. 5,64!) I II Amounts held on deposit—Auctioneers' license Interest accrued on loan .. .. 2 18 fees .. .. .. .. .. 8,466 10 0 Debtors— Writings-off in Suspense .. .. .. 49114 5 Departmental .. .. 2,099 12 10 Treasury Adjustment Account .. .. 200,296 7 4 Sundry .. .. .. 2,243 0 5 Stranded New-Zealanders .. 865 13 2 5,208 6 5 Special Departmental assets — Head Office— Turnbull Library building .. 9,292 4 5 Turnbull Library .. .. 57,160 15 5 Fish-hatchery .. .. 3,130 15 10 \\ liarves and beacons .. 295 0 0 Launches.. .. .. 320 18 4 Traps, horses, and dogs .. 15 0 0 Camping outfit — Inspector under Animals Protection and Game Act .. .. 22 14 4 Hunting equipmeni •• 128 13 7 Camp equipment .. .. 93 10 7 70,459 12 (i High Commissioner — Lease of buildings .. .. 20,425 0 0 Motor accessories .. .. 10 0 0 20,435 0 0 Museum exhibits .. .. .. ■■ 64,725 3 2 Explosives Branoh —Explosives appliances .. 216 16 9 Losses in Suspense .. .. .. .. 491 14 f> Excess of expenditure over income .. .. 311,721 5 1 £698,926 18 8 £698,926 18 8 P. J. Kelleher, Under-Secretary. F. B. Dwyer, 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 hooks and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notee. — J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [Pt. IV].

JUSTICE DEfAKTMENT. Income and Expenditure Account for the Year ended 31st March, 1931. Courts and General. Expenditure. Income.. £ s. d. To Salaries— £ a. d. By Supreme Court revenue .. .. .. 56,486 11 9 •Judges .. .. .. .. 18,250 0 0 Magistrates'and Wardens' Court revenue .. 143,157 15 6 Magistrates .. .. .. .. l>7. I. , !! 8 8 i Land-agents license fees .. .. .. 844 16 3 Staff .. .. .. .. .. 7:>,(>25 4 7 License tees re King's counsel .. .. 15 15 0 Travelling allowances and expenses .. 8,853 I 5 Fees re Shorthand Reporters Act. I mis .. 8 8 0 Transfer and removal expenses .. .. :i!i<> 5 s Fees under Auctioneers Aot, 1928 .. .. (15 5 0 Advertising, purchase of newspapers, &c. .. 160 16 0 | Assessed rent, Patents and Bankruptcy .. 1,281 0 0 Fuel, light, &o. .. .. .. .. 3,498 3 <i Postage, telegrams, and rent of boxes .. 2,72.'! Iβ ti Printing and stationery .. .. .. 3,830 18 1 Rents .. .. .. .. .. 782 19 7 Typewriter repairs .. .. .. 66 6 3 Telephones .. .. .. .. 2,094 0 6 Courthouse cleaning .. .. .. 1,815 611 Commission on money-orders .. .. 100 6 5 Cost of inquests .. .. .. .. 4,206 11 9 Criminal prosecutions .. .. .. 13,842 17 11 Sundry expenses, circuit Courts .. . . 196 1 I Expenses under Juries Aot, 1908 .. .. 581 4 2 Expenses under Kef minatory Institutions Act, 1909 . . .. .. .. .. 1,861 19 6 ! Expenses under Shorthand Reporters Act, 1908 9 9 0 Subsidy, Chatham Wands steamer service .. 156 5 0 Special grants .. .. .. .. Its 3 6 Sundry expenses ........ 70 14 1 * Writings-off, Suspense Account — Fines, &c, irrecoverable .. .. 82 18 0 Loss on realization .. .. .. 33 10 1 Depreciation .. .. .. .. 9,675 14 7 Repairs and maintenance .. .. .. 2,763 6 8 Balance, being excess income over expenditure 25,272 19 1 £202,239 11 6 £202,239 11 6 £ s. d. £ s. d. To Interest on capital .. .. .. 1>5.103 15 7 By Balance brought down .. .. .. 25,272 19 1 Balance, being excess income over expenditure 169 3 6 £25,272 19 1 £25,272 19 1 Patent Office. Expenditure. £ s. d. ' Income. £ s. d. To Salaries .. .. .. .. .. 4,133 1 1 By Revenue .. .. .. .. .. 13,804 3 1 Advertising .. .. .. .. 22 8 11 Fuel, light, &c. .. .. .. .. 81 1 5 Postage, telegrams, telephones, etc. .. .. 93 11 9 Printing and stationery .. .. .. 1,676 11 8 Typewriter repairs .. .. .. 4 18 1 Annual fee, New Zealand's share as member of Copyright Union, Class IV .. .. 136 7 2 Sundry expenses .. .. .. .. 8 6 1 Assessed rents .. .. .. .. <>50 I) 0 ! Depreciation .. .. .. .. 90 14 11 Interest .. .. .. .. .. 277 6 5 Balance, being excess income over expenditure (i.iii'ii 15 7 £13,804 3 1 £13,804 3 1 Bankruptcy. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 6,123 14 S By Revenue.. .. .. .. .. 12,144 12 1 Advertising .. .. .. .. 401 12 :i Fuel, light, &c. .. .. .. .. 60 19 8 Law-costs . . .. .. .. 42 10 6 Postage, telegrams, telephones, &e. .. .. 531 15 0 Printing and stationery .. .. .. 222 L 9 10 Remuneration to Deputy Assignees .. .. 1,813 6 5 Rents .. .. .. .. .. 1,272 4 1 Travelling allowances and expenses ... .. 44 14 11 Typewriter repairs .. .. .. 3 19 6 Sundry expenses .. .. .. .. 1462 Depreciation .. .. .. .. (11l 8 10 Interest .. .. .. .. .. 58 0 7 Balance, being excess income over expenditure 1,454 19 8 £12,144 12 1 £12,144 12 1 5*

B.—l [Pt. IV].

JUSTICE DEPARTMENT— continued. Balance-sheet as at 31st March, 1931. Liabilities. Assets. Capital— £ s. d. £ s. d. : £ s. d. £ s. d. Public Works Fund .. ..520,026 5 10 Land .. .. .. .. 211,263 0 0 Consolidated Fund .. .. 49,641 10 2 liuildings— 569,667 16 0 Brick .. .. .. 233,011 9 3 Creditors— Wood .. .. .. 74,001 10 8 Sundry .. .. .. 2,472 1 0 307,012 19 11 Departmental .. .. 8.070 7 3 Patent Office Library .. .. .. 5,000 0 0 10,542 8 3 Office furniture and fittings .. 41,248 15 9 Depreciation reserve .. .. .. 79,913 10 11 . Less writings-off, Suspense Account 33 10 1 Excess income over expenditure .. 8,253 18 9 41,215 5 8 Mechanical appliances .. .. .. 4,108 8 fi Debtors— Sundry .. .. .. 278 14 I Less wrilings-on", Suspense Account .. .. .. 82 18 0 195 16 1 Departmental . .. 83 1 7 278 17 8 Expenses paid in advance .. .. 485 14 10 Treasury Adjustment Account .. .. 99,013 7 4 £668,377 13 11 £668,377 13 11 Note.—The following charges are included far which the Department possesses no parliamentary appropriation : (o) Rental value as assessed by Public Works Department ; (l>) interest at 4J per cent, on capital as at Ist April, 1930. The cost of erection and maintenance of buildings are appropriated in votes under the control of the Public- Works Department. R. P. Ward, Under-Secretary. I hereby certify that the Income and Expenditure Accounts and Balance-sheet Lave lieen 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 [Pγ. IV].

KAURI-GUM INDUSTRY ACCOUNT. Trading Account for the Year ended 31st March, 1981. Dr. £ s. d. Or. £ s. d. To Gum on hand, Ist April, 1930 .. .. 5,151 10 2 By Sales of gum .. .. .. .. 2,477 910 Gum on hand, 31st March, 1931 .. .. 2,648 10 6 Balance to Profit and Loss Account.. .. 25 9 10 £5,151 10 2 £5,151 10 2 Profit and Loss Account for the Year ended 31st March, 1931. Dr. £ s. d. Cr. £ s. d. To Trading Account .. .. .. .. 25 910 By Interest on investments .. .. .. 346 6 0 Gum-cleaning expenses .. .. .. 313 0 0 Intereet allowed on Binking Fund contributions 31 18 5 Wages .. .. .. .. .. 14 3 5 Miscellaneous .. .. .. .. 10 0 Freight and cartage .. .. .. 4 19 Balance, net loss for year, carried down .. 3,210 16 3 Depreciation .. .. .. .. 13 0 0 Insurance .. .. .. .. 40 1 8 Printing and stationery .. .. .. 22 6 Rent .. .. .. .. .. 267 3 3 General expenses .. .. .. 196 17 10 Interest on debentures .. .. .. 2,714 0 5 £3,590 0 8 £3,590 0 8 £ s. d. £ s. d. To Balance from previous year .. .. 61,103 11 3 By Adjustment on account previous year .. 173 17 2 Balance carried down .. .. .. 3,210 16 3 Balance—Accumulated loss to 3lst Miirch, 1931 71,350 22 Loss on realization .. .. .. 7,209 11 10 £71,523 19 4 £71,523 19 4 Balance-sheet as at 31st March, 1931. Liabilities. Asse's. £ s. d. Capital £ s. d. £ s. d. Realization Account—Assets in course of realization 7,839 11 7 Debentures at 4 per cent. .. 57,000 0 0 Gum on hand .. .. .. .. 2,648 10 6 Crown Lands Account .. 500 0 0 Advances on gum .. .. .. •.. 27 11 11 57,500 0 0 Debtors— £ s. d. Consolidated Fund, for interest paid on debentures 18,665 12 6 Kauri-peat Oils .. .. .. 52 6 8 Interest accrued but not due .. .. .. 936 19 8 Sundry.. .. .. .. 25 16 0 Creditors— £ s. d. 78 2 8 Interest due and unpaid on debentures 917 3 Investment in Public Debt Redemption Fund .. 829 19 6 Kauri-gum Control Board .. 39 15 0 Losses in Suspense Account .. .. .. 58 18 4 49 12 3 Profit and Loss Account .. .. .. 71,350 22 Writings-off reserve .. .. .. .. 7,268 10 2 Cash in Public Account .. .. .. 1,587 17 11 £84,420 14 7 £84,420 14 7 W. Robertson, Under-Secretary for Lands. W. E. Shaw, 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. The following comments are appended : (1) The certificate of the Secretary has been accepted for the stocks of gum on hand ; (2) losses of stocks of gum amounting to £6,108 Bs. 10d , the value of the accumulated shrinkage and dust, have been written off without the authority of Parliament.—G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pγ. IVJ.

DEPAETMENT OF LABOUR. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. £ s. d. Income. t s. d. To Salaries, agents'allowances, and overtime .. 42,275 10 3 By Penalties imposed by the Court in artimi 'I allowances and expenses .. 5,557 0 5 brought for breaches of awards and certain Motor-car, motor-cycles, and bicycles mainten- sections of the Industrial Conciliation and ance and repairs .. .. .. 527 1 2 Arbitration Act, 1925, and the Apprentices IVcs payable to assessors on Conciliation Act, 1923 .. .. .. .. 602 Hi 0 Council .. .. .. .. 572 10 0 Sale of departmental publications .. .. 257 19 6 Advertising, supply of newspapers, &c. .. 152 13 7 Factory registration fees .. .. .. 3,908 19 0 Freight, cartage, and transport charges .. 66 4 5 Servants' registry offices license fees .. 2!t 5 0 I dating and lighting of offices .. .. 289 5 1 Weights and measures verification fees .. 8,935 611 Law-costs .. .. .. .. 10 5 8 Sale of scales, \c. seized under Weights and Postage, telegrams, telephone services, &c. .. 1,880 7 4 Measures Act .. .. .. .. 0 6 0 Printing, stationery, office requisites, and type- Kent of buildings .. .. .. 91 12 2 writer repairs .. .. .. .. 2,141 Id li Charges for use of motor-vehicles and other Kent and rates on office accommodation .. 3,736 8 8 ; incidental services in connection with weights Commission on sale of publications .. .. 63 17 5 j and measures verification .. .. 1,304 14 2 Rates and repairs on property .. .. 30 :i 5 Excess of expenditure over income before Miscellaneous expenses .. .. .. 27 10 7 charging interest carried forward .. .. 46,743 1 (i Expenses in connection with shops and offices committee .. .. .. .. 831 9 7 Expenses in connection with committee investigating unemployment .. .. 170 3 2 Expenses in connection with Workers' Compensation Commission .. .. .. 400 18 8 Expenses of Delegation to Geneva Conference 1,769 12 6 Earthquake loss .. .. .. .. 161 8 8 Losses on realization of property .. .. 50 J 1 9 Provision for depreciation of assets .. .. 1,092 16 11 Bad debts .. .. .. .. 65 11 7 £61,873 19 3 £61,873 19 3 To Excess of expenditure over income before £ s. d. £ s. d. charging interest brought forward .. 46,743 1 6 j By Excess of expenditure over income .. .. 47,499 1 0 Interest on capital .. .. .. 755 19 6 £47,499 1 0 £47,499 1 0 >Jote. —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, 1930.

B. -1 [Pγ IV].

DEPARTMENT OF LABOUR— continued. Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. i Assets. £ s. d. £ s. d. Capital.. .. .. .. .. 16,799 810 Land and buildings .. .. .. 920 0 0 Creditors — £ 8. d. Motor-cars, motor-cyclee, and bicycles 2,226 9 0 I)< partmental .. .. 288 15 3 Additions .. .. .. 11 10 8 Sundry .. .. .. 286 5 5 ■ 575 0 8 2,237 19 8 Reserves Sold and destroyed .. .. 192 3 7 Depreciation 7,628 17 4 2,045 16 1 Bad debts .. .. .. 265 15 2 Furniture and fittings .. .. 6,884 6 0 7,894 12 6 Additions .. .. .. 70 10 10 Amounts held on deposit .. .. L9B l> i> Writings-off, Suspense Account .. .. 537 10 1 I 6,954 16 10 Treasury Adjustment Account .. .. 40,448 11 0 Sold and destroyed .. .. 149 810 * ' 6,805 8 0 Mechanical office appliances .. 761 13 6 Additions .. .. .. 49 6 6 811 0 0 Sold and destroyed .. .. 17 10 0 793 10 0 Library books .. .. .. 1,470 1 9 Additions .. .. .. 80 0 6 1,550 2 3 Sold and destroyed .. .. 18 13 8 1,531 8 7 Weights and measures standards .. 4,536 18 7 Additions .. .. .. 182 17 5 4,719 16 0 Sold and destroyed .. .. 128 19 3 4,590 16 9 Stationery .. .. .. .. 394 6 7 Stamps .. .. .. .. 130 5 0 Payments in advance .. .. .. 73 13 9 Debtors — Departmental .. .. 51 11 10 Sundry .. .. .. 880 7 5 931 19 3 Assets in suspense .. .. • . 537 10 1 Deposit Accounts— Other deposits .. .. .. 198 6 0 Cash in hand . . .. .. ISO Excess of expenditure over income.. .. 47,499 1 0 £66,453 9 1 £66,453 9 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.

8.-l [Pγ. IV].

LAND ASSURANCE FUND. Revenue Account for the Period Ist April, 1930, to 21st August, 1930. Dr. e B. d. Cr. To Accumulated Fund as at Ist April. l!>:i(l .. 8(i,021 1 C By Expenditure under section 181 of Land Transfer Fees under section 4, Mortgagees Indemnity Act, 1915 — £ e. d. (Workers' Charges) Act, 1927 .. .. 1,237 \'2 I) Cost of survey .. .. .. .. 46 I :; Interest on investments .. .. .. 333 | o Claims admitted and paid under section 118, Land Transfer Act, 19] f> .. .. 200 0 0 Appropriation under section 18 of the Finance Act, 1924, for expenses of compulsory registration of titles .. .. 356 18 3 Transfer to Consolidated Fund Ordinary Revenue Account under Finance Act, 1930, (section 53, subsection (1)) .. .. 61,989 12 (! Transfer to Consolidated Fund, Deposits Account under Finance Act, 1930 (section 53, subsection (2) ) .. .. .. 25,000 0 0 £87,591 14 6 £87,591 14 6

CONSOLIDATED FUND—DEPOSITS ACCOUNT—LAND ASSURANCE FUND ACCOUNT. Receipts and Payments Account for Period 21st August, 1930, to 31st March, 1931. Dr. Cr. To Amount transferred from Land Assurance Fund £ s. d. By Payments made under section 53 (4), Finance in terms of section 53 (2), Finance Act, 1930.. 25,000 0 0 Act, 1930—Administration charges by Stamp £ s. <]. Duties Department .. .. .. 3,000 0 0 Balance* held in Deposits Account against possible liabilities of the Land Assurance Fund .. .. .. .. .. 22,000 0 0 £25,000 0 0 £25,000 0 0 • Note.—The balance of £22,000 is to be transferred to Consolidated Fund, Ordinary Revenue Account, In terms of Finance Act, 1931 (section 25 (2) ). G. C. Rodda, F.R.A.N.Z., Accountant to the Treasury. I hereby certify that the Revenue and Receipts and Payments Accounts have been duly examined und 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|.

LAND AND DEEDS DEPARTMENT. Income and Expenditure Account for Year ended 31st March, 1931. Expenditure. £ s. d. Income. £ s. d. To Advertising .. .. .. .. 493 13 1 By General fees .. .. .. .. 71,116 111 Draughtsmen's work .. .. .. 14,912 11 11 Compulsory title tics .. .. .. 5,755 0 0 Office equipment .. .. .. .. II 12 4 I md-tax registrations .. .. .. 223 9 5 Printing and stationery .. .. .. 1,222 210 Land Assurance Fund .. .. .. 3,000 0 0 Travelling and transfer expenses .. .. 330 14 11 Cleaning and office expenses .. .. 02 12 7 Binding .. .. .. .. 277 3 6 Salaries .. .. .. . . .. 47,137 0 8 Postage and telephones .. .. .. 778 15 9 Fuel and light .. .. .. .. 507 311 Freight and cartage ...... 15 1 3 Relieving-allowances .. .. .. 56 16 6 Rent of offices .. .. .. .. 8,046 10 0 Law-costs .. .. .. .. 0 17 0 Compassionate allowance .. .. .. :'I2 0 0 Depreciation .. .. .. .. 1,495 13 6 Loss on equipment disposed of .. .. 270 4 2 Balance carried down .. .. .. 4,200 11 7 £80,094 11 4 £80,094 11 4 £ s. d. £ s. ,1. To Interest on capital .. .. .. 891 16 3 By Balance carried down .. .. .. 4,200 11 7 Excess of income over expenditure for year ended 31st March, 1931 .. .. .. 3,308 15 4 £4,200 11 7 £4,200 11 7 Notes. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental values as assessed by Public Works Department; (b) interest at i\ per cent, on capital as at Ist April, 1930. Depreciation has been allowed for on balance of assets as at Ist April, 1930, the total charge being carried to the Depreciation Reserve. Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. Assets. £ s. d. Capital as at lsi April, l!t:50 .. .. .. 19,818 1 6 Furniture .. .. .. .. .. 17,749 8 9 Creditors — Mechanical appliances .. .. .. 1,752 19 10 Departmental .. .. .. .. 950 3 1 Library .. .. .. .. .. 467 4 0 Sundry .. .. .. .. .. 168 6 1 Assets in Suspense .. .. .. .. 270 4 2 Depreciation Reserve .. .. •. 9,356 7 3 Treasury Adjustment Account .. .. 13,632 0 8 Writing-off Suspense . . .. .. 270 4 2 Excess of income over expenditure for year ended 31st March, 1931 .. .. .. 3,308 15 4 £33,871 IT 5 £33,871 17 5 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 hooks 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 [Pγ. TV].

LAND AND INCOME TAX DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. Income. f s. d. £ s. d. £ s. d. To Salaries .. .. .. .. 43,753 15 8 By Land-tax Account .. .. 1,195,037 6 10 Advertising, books, &c... .. .. 883 12 3 Income-tax Account .. 4,180,515 7 5 Gas and lighting .. .. .. 10 7 2 Film-hire Tax Aooouni .. 41,756 4 10 Hardship Commission .. .. .. 701 8 5 Dividends on shares .. 162 17 6 Law-costs .. .. .. .. 232 8 1 Mortgage interest .. .. 250 0 0 Office-cleaning.. .. .. .. 22 19 11 Postage and telegrams .. .. 2,407 8 4 Printing and stationery .. .. 2,761 18 2 Rent .. .. .. .. 2,255 19 0 Repairs and renewals .. .. .. 85 0 4 Sundry expenses .. .. .. 5 12 1 Telephone services .. .. .. 160 0 3 Travelling allowances and expenses .. 972 8 4 Services rendered by other Departments — Customs Department— Collecting Depo its 200 0 0 Post and Telegraph Department —Receiving payment of tax .. .. 1,960 12 0 Valuation Department— Contribution towards expenses .. .. .. 13,507 11 10 Interest on payments in advance under section 134 of Land and Income Tax Act, 1923 .. .. .. 599 13 4 70,529 15 2 Depreciation on office furniture, fittings, mechanical appliances, and library .. .. .. .. 492 3 6 Balance carried down .. .. .. .. 5,346,699 17 11 £5,417,721 16 7 £6,417,721 16 7 £ s. d. £ s. d. To Interest on capital .. .. .. .. .. 299 Iβ 10 By Balance brought down .. 6,346,699 17 II Excess of revenue over expenditure .. .. .. 6,346,406 18 1 Proceeds sale of typewriter .. 5 17 0 £5,346,7(15 II II £5,346,705 14 11 Percentage of cost of collection, 1-305 = £1 6s. Id. Note. —The above accounts include assessed rent (£2,240) and interest on capital for which parliamentary appropriation has not been obtained. Balance-sheet as at the 31st March, 1931. Liabilities. ■ I *ieto. £ s. d. £ s. d. £ s. d. £ s. d. Capital Fund .. .. .. .. 6,663 4 7 Office furniture and fittings .. 4,420 19 10 Sundry departmental creditors 16,340 1 3 Additions during year .. 50 511 Sundry other creditors* ..17,064 13 4 4,471 5 9 32,404 14 7 Office appliances .. .. 1,965 11 9 Depreciation reserve .. .. .. 4,677 11 11 Additions during year .. 47 0 0 Suspense Account for default, assessments, &e. 150,000 0 0 2,012 11 9 Excess of revenue over expenditure .. .. 5,346,405 18 1 Library .. .. .. 276 13 0 Additions during year .. 6 9 6 283 2 6 Forms and stationery .. .. .. 1,031133 Sundry departmental debtors .. 28 9 4 Sundry other debtors .. 574,867 13 0 574,896 2 4 Cash in hand and in I , <>sM < .. .. 24,008 10 11 Treasury Adjustment Account .. .. 4,933,448 2 8 £5,540,151 9 2 £5,540,151 9 2 • Includes amount - paid in advance and overpayments subject to adjustment. Contingent liabilities in respect of bills discounted by Bank of New Zealand, £63,659 Bs. 10d. E. J. R. Cumming, F.1.A.N.Z., Commissioner of Taxes. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit. and correctly state the position" as disclosed thereby, subject to the above departmental note. —G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pγ. IV].

Note. Owing to the loss of all records for the Hawke's Bay Land District as a result of the earthquake and fire of the 3rd February last, accruing charges for the year relating to that district have been estimated pending the re-establishment of records.

LAND FOR SETTLEMENTS ACCOUNT. Revenue Account for Year ended 31st March, 1931.

Dr. General. Cheviot Estate. Total. j Cr. General. Cheviot Estate. Total. To Interest on— £ a. d. £ s. d. £ s. d. £ s. d. I £ s. d. I £ s. d. Loans .. .. .. .. 425,733 15 5 5,638 2 6 431,371 17 11 By Rents, &c. .. .. .. .. 506,588 11 8 19,185 14 2 525,774 5 10 Capital from proceeds of sale of Crown 72,532 Oil .. 72,532 Oil Interest on sales, &c. .. .. .. 29,769 6 10 336 12 6j 30,105 19 4 lands | Interest on capital expenditure — Value of Crown lands in estates .. 8,405 12 0 .. 8,405 12 0 £ s. d. National Endowment Trust Funds ..I 776 14 8 .. 776 14 8 Te Wera Estate .. 4,811 15 0 Cheviot Estate accumulated funds trans- | 18,512 19 3 .. 18,512 19 3 Hutt Valley Settlement .. 6,439 1 10 ferred Brinklands Estate .. 202 18 9 Deposits by lessees under section 208, 270 4 10 .. 270 4 10 Land-development .. 42 14 3 Land Act, 1924 11,496 9 10 1 .. 11,496 9 10 Administration expenses .. .. 9,467 15 10 836 4 0 10,303 19 10 Interest on investments .. .. 23,842 9 9 9,354 15 7 33,197 5 4 Administration expenses, Land Laws 6,625 14 7 .. 6,625 14 7 Interest on investments in Public Debt 46,823 4 10 115 14 0 ; 46,938 18 10 Amendment Act, 1929 Redemption Fund Rebates— Rent and interest .. ! 33,378 16 6 1,719 2 4 35,097 18 10 Valuation fees, sections 7 and 14, Land 379 19 6 .. | 379 19 6 Remissions of rents, &c. .. , 15,406 16 3 156 10 7 15,563 6 10 Laws Amendment Act, 1929 Remissions and rents written off D.R.B. .. 3,104 2 1 .. 3,104 2 1 I Miscellaneous .. .. .. 452 3 10 .. | 452 3 10 £ s. d. Reductions by Revaluation 24,956 15 4 Board Less written off to Reserve 24,956 15 4 i . # ! Irrecoverable rents, &c., transferred to 6,974 1 2 .. 6,974 1 2 ! Suspense Account i Charges and expenses of raising loans .. 1,817 17 .. 1,817 1 7 Charges and expenses of redemptions .. 23 15 4 .. 23 15 4 : Management charges of New Zealand con- 672 3 4 23 13 6 695 16 10 solidated stock Exchange on London remittances .. 578 14 3 .. 578 14 3 Stamp duty on transfer of stock .. 7 17 .. 7 17 Land for settlements —Vote Expenses — £ s. d. Audit fees .. .. 250 0 0 " Salaries .. .. 1,000 0 0 Compensation for injuries 208 7 7 Preliminary expenses .. 4,710 13 10 Travelling-expenses .. 115 3 2 Miscellaneous .. .. 2,978 9 10 9,262 14 5 .. 9,262 14 5 t Depreciation of plant .. .. .. 196 1 6 .. 196 I 6 Miscellaneous expenses incidental to estates 309 18 0 .. 309 18 0 Balance carried down .. .. .. 5,296 2 9 20,619 3 4 25,915 6 1 |£619,352 6 3 £28,992 16 3 £648,345 2 6 — - £619,352 6 3 £28,992 16 3 £648,345 2 6 £ s. d. i £ s. d. £ s. d. * ■ 1 To Balance previous year .. .. .. 460 8 6 .. 460 8 6 £ s. d. £ s. d. £ s. d. Reserve .. .. .. .. 4,835 14 3 20,619 3 4 25,454 17 7 To Balance brought down .. .. j 5,296 2 9 20,619 3 4 25,915 6 1 j £5,296 2 9 1 £20,619 3 4 j £25,915 6 1 J £5,296 2 9 j £20,619 3 4 £25,915 6 1

B.—l [Pt. IV].

LAND FOR SETTLEMENTS ACCOUNT— continued. Balance-sheet as at 31st March, 1931.

Liabilities. Assets. ~ General. Cheviot. Total - ' vrtA n "" lot " Totf "' T nan ranital— £ s (1. £ s. d. £ s. d. £ s. d. £ s. d. Land Account— £ s. d. ! £ s. d. £ s. d. £ s. d. 3 peTcent 69 165 6 6 Estates leased 10,505,474 16 9 385,193 9 1 31 r ' 1,157,947 5 11 .. 160,918 0 0 Estates unlet .. .. .. 185,916 5 8 :)2;> 0 0 " " 7 13 4 10,691,391 2 5 385,518 9 1 •■ 11,076,909 11 6 £4 19s"5-88d per ' 9 5 Estates in course of acquiirmem.. 1,378 0 0 .. .. 1,378 0 0 V Land Laws Amendment Act, 11)29 — .. l5 9,380 0 0 Jf»eed 9.010 0 0 5J „ .. 1,500 0 0 Unlet 4 ' 340 ° ° § " :: STo 0 0 13,350 0 0 .. .. 13,350 0 0 6 .. 24,300 0 0 12,163,904 0 11 Unpaid purchase-price not yet payLess reduction, Finance Act 1,138,600 0 0 able— Nn 9 1Q27 Crops . . .. .. 2/209 ' Buildings .. .. .. 14.".. 396 1 8 11 026 !04 0 11 Sales of settlement land .. 555,943 16 0 5,937 10 0 Crown lands included in estates .. '2HU40 0 0 Sales of Crown land .. .. 335,578 18 4 „ 79,683 16 11 Sales of Crown land .. .. 2,170,938 6 3 1,037,190 16 9 5,937 10 0 79,683 16 11 1,122,812 3 8 13,406,382 7 2 Less amount expended in opening 647,528 1 5 Hutt Valley estates— up Crown land Purchases .. .. .. 164,715 11 9 12 7">8 854 5 9 160,918 0 0 .. 12,919,772 5 9 Roading and incidental expenditure 218,007 3 1 Interest .. .. .. 49,477 9 2 "cheviot Estate ** •• 463,388 2 1 .. 463,388 2 1 Less receipts under section 11 256.712 19 3 National Endowment Trust .. .. •■ 127,679 18 2 127,679 18 2 (2a), Hutt Valley Land Settle ■ Deposits by lessees under section 208, 8,362 12 3 .. .. 8,362 12 3 ment Act, 1925 175,487 4 9 .. .. 175,487 4 9 Land Act, 1924 Sundry creditors- Farm accountsInterest on capital from proceeds 7,532 0 11 [ Mataikona .. .. .. 99 3 1 of Crown land Te \\era .. .. .. 10o,903 u 3 Interest on loans accrued but not 108,993 110 1,373 6 3 Brinklands .. .. .. 15,946 6 3 Departmental 1,474 14 0 121,948 14 7 .. .. 121,948 14 7 SnaXmain " " £5 3 I Plant an,, machinery .. .. 3,885 0 0 .. .. 3,885 0 0 Advances under Deteriorated Lands Act 12,071 8 0 .. .. 12,071 8 0 118,925 8 5 1,373 6 3 .. 120,298 14 8 Debtors' interest on advances under ">44 3 7 .. .. 544 3 7 Deteriorated Lands Act Interest on loans due and unpaid .. 1,571 2 10 .. .. 1,571 2 10 Land Laws Amendment Act, 1929— Land Laws Amendment Act, 1929, Advances to settlers .. 18,507 1 3 .. .. 'f r L,l - section 8 Debtors for interest on advances .. 268 18 o .. .. 268 18 5 Crown lands .. .. .. 8,021 6 6 Advances for development of un- — National Endowment Account .. 1,095 4 2 occupied Crown and settlement lands — 9,116 10 8 .. 9,116 10 8 Crown lands — Expenditure on improvements 45,881 2 1 Discharged Soldiers Settlement Ac- 2,118113 .. 2,11811 3 Kxpenditure on equipment .. 7,19316 8 count—Advances Expenditure on stock .. 309 1 9

B.—l [Pt. IV].

W. Robertson, Under-Secretary for Lands. m W. E. Shaw, Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. The following comments are appended : (1) The Cheviot Estate, Deteriorated Lands, and the Natioifal Endowment Trust Accounts have been abolished by law and are incorporated in this account. (2) Loan liability includes £217,740 which is also included in the amount, £647,528 Is. 5d., deducted as expenses in opening up Crown lands. This liability was raised under the New Zealand State-guaranteed Advances Act, 1909, and does not appear to relate to this account, and consequently should not be reflected therein. (3) The apportionment of interest earned on temporary investments between the Cheviot and General Revenue Accounts is approximate only. (4) The interest adjustments between the account and Consolidated Fund have been only approximately calculated.— 6. F. C. Campbell, Controller and Auditor-General.

Payments in advance— Rents, &c. .. I 5,343 7 1 0 15 0 3 1 4 5,347 3 5 I Settlement landRents, &e., Adjustment Account 129,976 11 1 6,371 11 11 ,, 136,348 3 0 Expenditure on Improvements 4,890 13 0 Depreciation Reserve— Plant, &c. .. 1,764 13 6 .. .. 1,764 13 6 Expenditure on equipment .. 136 1 9 Suspense Account — Deteriorated 1,538 16 5 .. 3 18 6 1,542 14 11 Expenditure on stock .. 2,677 11 6 Lands Act i Reserve for capitalized interest on 1,371 14 6 .. .. 1,371 14 6 61,088 6 9 .. .. 61,088 6 9 development scheme Reserve Account, including unex- 1,121,913 1 7 20,619 3 4 .. ,1,142,532 4 11 Interest on capital expenditure 1,371 14 6 .. .. 1,371 14 6 pended loading for roads Sundry debtors— Writings-off in suspense .. .. 5,695 13 7 .. 3 9 6 5,699 3 1 Rents, &c. .. .. .. 172,298 3 10 3,371 10 2 Principal instalments —buildings.. 5,192 11 1 39 1511 Interest on sales of Crown lands .. 499 0 4 Interest on sales of settlement land 8,131 7 5 163 5 0 Principal instalments — Sale of 7,247 18 10 .. 515 5 0 Crown lands Principal instalments —Sale of 8,167 58 31150 settlement land Royalties .. .. .. 23 10 6 Land Laws Amendment Act, 1929, section 8— £ s. d. Rents .. .. 50 2 1 Sales .. .. 1,430 0 0 Interest .. 21 3 5 1,501 5 6 Insurances, &c. .. .. 187 3 10 Departmental .. .. .. 2,527 17 8 .. 7 12 8 205,776 4 8 3,606 6 1 522 17 8 209,905 8 5 I Postponements of rents, &c. .. I 81,285 7 11 639 18 11 j .. 81,925 6 10 Interest accrued but not due — £ s. d. On investments .. 5,063 8 4 On deferred-payment 7,401 13 0 licenses 12,465 1 4 81 10 0 .. 12,546 11 4 Interest due and unpaid on invest- 2,024 10 0 .. .. 2,024 10 0 ments Outstanding losses, Suspense Account 5,695 13 7 .. 3 9 6 5,699 3 1 Investment in Public Debt Redemp- 1,217,399 10 3 3,008 2 10 .. 1,220,407 13 1 tion Fund Consolidated Fund —Proportion of 62,676 18 5 .. .. 62,676 18 5 interest on Loan Account £ s. d. Cash .. .. 439,050 16 10 Investment Account 303,055 0 0 securities held 440,746 11 9 253,879 1 8 47,480 3 5 742,105 16 10 £14,166,552 8 11 ;£652,670 18 7 £127,690 7 6 j£14,946,913 15 0 £14,166,552 8 11 j£652,670 18 7 £127,690 7 6 £14,946,913 15 0 .Vote. — Owing to the loss of all records for the Hawke's Bay Land District as a result of the earthquake and fire of the 3rd February last, accruing charges for the year relating to that district have been estimated. A sum of £14,747 is held in Deposits Account, Miscellaneous, pending identification, when portion may be allocated to the Land for Settlements Account.

B.—l [Pγ. IV].

LANDS AND SUEVEY DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1931. A'j/yr Hililure. £ s. d. Income. £ s. d. To Salaries and allowances .. .. .. 203,644 0 6 By Administration expenses from other funds .. 86,327 2 1 Surreys.. .. .. .. .. 21,891 16 1 Miscellaneous services, &c, for other Departinspcctioiiß of Crown and settlement lands .. 10,871 6 11 mente .. .. .. ■• 43,688 8 5 Kent of offices .. .. .. .. 11,377 1 7 ' Miscellaneous offioe fees .. .. .. 3,760 0 f> Grants and subsidies .. .. .. 17,78!) S 7 Lease, license, transfer, and other fees .. 2,385 12 4 Depreciation an — f s. d. Crown grant fees .. .. .. .. 15 211 Furniture and fittings .. 1,520 16 4 Timber-floating fees .. .. .. 14 19 6 Machinery and instruments .. 1,515 If> 3 Miscellaneous .. .. .. .. 152 9 7 Motor-vehicles .. .. 1,710 4 9 Balance carried down .. .. .. 164,351 14 8 4,740 Iβ 1 Advertising .. .. .. .. 3,452 9 0 | Land Board fees and expenses .. .. 4,108 5 4 Maintenance and upkeep of — £ s. d. Office equipment and furniture 723 10 6 Motor-vehicles .. .. 1,777 12 11 2,501 3 5 Office fittings and requisites .. .. 3,291 3 6 Office expenses .. .. .. .. 5,651 12 5 Postages, telegrams, &c. .. .. .. 3,714 10 7 Telephone services .. .. .. 1,353 15 5 Travelling allowances and expenses .. 4,243 10 0 Miscellaneous charges — £ s. d. Discount on lithographs .. 136 0 6 Lithographs used in office .. 1, 178 5 8 Obsolete litlios, furniture, &c, written off .. .. 744 6 1 2,058 12 3 £300,695 9 11 £300,695 9 11 £ s. d. £ s. d. To Balance brought down .. .. .. 164,351 14 8 By Adjustment on account of previous years .. 12 11 4 Interest on capital .. ... .. 4,521 510 "Balance .. .. .. .. 168,860 9 2 £168,873 0 6 £168,873 0 6 Note. —The above account includes charges for assessed rent on Government Buildings, interest on capital, and administration expenses on territorial revenue for which the Department lias no parliamentary appropriation. Owing to the loss of all records for the Hawke's Bay Land District as a result of the earthquake and lire of 3rd February last, the accrued revenue for that district has been estimated. Balance-sheet as at 31st March, 1931. LiubUities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 108,262 8 6 Buildings—Electrograph-house .. .. 83 19 7 Creditors— £ B. d. Furniture and fitt i. .. .. .. 19,595 19 11 Departmental.. .. .. 2,645 16 !' Machinery and instruments .. .. .. 19,663 810 Sundrj .. .. .. L.655 18 11 Motor-vehicles .. .. .. .. 8.776 11 7 4,30115 8 Lithographs, &o. .. .. .. .. 59,690 6 S Depreciation Reserve .. .. .. 20,980 16 0 Payments out of Consolidated Fund on aooount of Writmgs-off in Suspense .. .. .. 780 2 8 compensation for improvements .. .. 144 2 4 Treasury Adjustment Account .. .. 159,845 4 9 Advanoea -Kauri-gum Control Board .. .. 1,505 0 0 Debtors— 6 S. d. Departmental .. .. 6,177 7 9 Sundry .. .. .. 6.397 11 11 12,574 19 8 Stamps on hand .. .. .. .. 81 9 8 Unexpired railway season-tickets .. .. 280 0 4 Losses in Suspense —Stores, &c. .. .. 780 2 8 Suspense Account .. .. .. .. 1.839 17 7 Rxcess of expenditure over income .. .. 168,860 9 2 £294,176 7 7 £294,176 7 7 Note. —Owing to the loss of all records for the Hawke's Hay Land District as a result of the earthquake and lire of 3rd February last, accruing charges for the year relating to that district have been estimated. The following assets are subject to amendment : Debtors for miscellaneous office'fees and debtors for sale of lithographs. A sum of £1 1.7 17 is also held in Consolidated Fund. Deposits Account —Miscellaneous, pending identification, when portion may he allocated to the Lands and Survey Department Account. W. Robertson, Under-Secret my for Lands. Wμ. E. Shaw, 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.— 1 [Pγ. IVJ.

LANDS AND SURVEY DEPARTMENT— continued. AUCKLAND MUSEUM ENDOWMENT ACCOUNT. Keceipts and Payments Account for the Year ended 31st March, 1931. Receipts. £ s. d. Payments. To Balance —Cash in Local Bodies' Deposit By Auckland Museum trustees under seeAccounts of the Receivers of Land tion 4, Auckland Museum EndowRevenue at North Auckland and ment Act, 1882 — £ s. d. £ s. d. Auckland on Ist April, 1930— £ s. d. Sales of land .. .. .. 94 Oil On account sales of land .. ..950 Rents and interest .. .. 55 18 0 On account rents, &c. .. .. 28 16 9 149 18 11 38 1 9 Administration expenses .. .. .. 2 12 9 Sales of land .. .. .. 94 0 11 Balance — Cash in Local Bodies' Deposit Rents and interest .. .. .. 37 0 8 Accounts of Receivers of I.and Revenue at North Auckland and Auckland— On account sales of land .. ..950 On acrouni rente, &o. .. ..768 16 -11 8 £169 3 4 £169 3 4 Revenue Account for the Year ended 31st March, 1931. Dr. £ s. d. Cr. £ s. d. To Administration expenses .. .. .. 117 3 By Balance brought forward from previous year 27 1 1 Payments to Auckland Museum trustees <if rei Accrued rents ;iml interest .. .. .. 53 17 7 and interest as per seotion 4, Auckland Museum Endowment Aot, 1882 .. .. .. 55 18 0 Balance carried forward .. .. .. 23 3 5 £80 18 8 I £80 18 8 Balance-sheet as at 31st March, 1931. Liabilities. Assets. £ s. d. Auckland Museum Trustees —Value of land en- £ s. d. Land .. .. .. .. .. 946 18 !) dowed under Auckland Museum Endowment Sundry debtors for sales of land (not yet payable) 178 19 •'> Act, 1882 .. .. .. .. 10,000 0 0 Sundry debtors for rent .. .. .. 15 17 4 Less payments to trustees in respect of sales of Interest accrued but not due .. .. .. 2 7 8 land .. .. .. .. .. 8,801 19 9 Sundry debtors—Public Account .. .. 62 17 3 Cash in Local Bodies' Deposit Accounts of Re--1,198 0 li ceivers of Land Revenue — £ s. d. Consolidated Fund for administration expenses .. 013 .'! North Auckland .. .. ..063 Rents charged in advance .. .. .. 115 0 j Auckland.. .. .. .. 16 5 5 Revenue Aooount .. .. .. .. 23 3 5 16 11 8 £1,223 11 11 £1,223 11 11 W. Robertson, Under-Secretary for Lands. Wμ. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. TV].

LANDS AND SURVEY DEPARTMENT— continued. bluff harbour endowment account. Eeceipts and Payments Account for the Year ended 31st March, 1931. Receipts. Payments. To Balance in Local Bodies' Deposit Account of £ s. d. > By Administration expenses paid to Consolidated £ s. d. Receiver of Land Revenue, Invercargill, on Fund under section 4. Land Laws Amendment Ist April, 1930 .. .. .. .. 670 10 4 j Act, 1927 .. .. .. .. 50 2 6 Rents .. .. .. .. .. 332 0 4 j Payments to Bluff Harbour Board under section 132, Harbour Act, 1023 .. .. 756 4 4 Balance' in Local Bodies' Deposit Account of Receiver of Land Revenue, Invercargiil, on 31st March, 1931 .. .. .. 196 3 10 £1,002 10 8 £1,002 10 8 Revenue Account for the Year ended 31st March, 1931. Dr. Cr. £ s. d. To Administration expenses due to Consolidated £ s. d. By Accrued rents .. .. .. .. 1,274 In I Fund under section 4, Land Laws Amendment Balance forward from previous years .. .. 169 11 2 Act, 1927 ........ 10 l-» (I Amount due to Bluff Harbour Board under section 132, Harbours Act, 1<123 .. .. 706 4 4 Balance carried forward .. .. .. 671 411 I £1,444 1 3 £1,444 1 3 Balance-sheet as at 31st March, 1931. Liiiliililies. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 30,028 16 9 ; Leased land .. .. .. .. 30,028 16 9 Rents charged in advanoe .. .. .. 534 8 7 Sundry debtors for rent .. .. .. 1,009 9 8 Revenue Account .. .. .. 671 411 Cash in Local Bodies' Deposit Account of Receiver of Land Revenue, Invercargill .. .. 196 3 10 £31,234 10 3 j £31,234 10 3 W. Robertson, Under-Secretary for Lands. Wμ. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Fowler, Deputy Controller and Auditor-General. CLUTHA RIVER TRUST ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1931. Receipts. £ s. d. Payments. To Rents .. .. ■• ■• 1,236 8 6 Bv Amount paid to trustees of Cluthisßiver Trust £ s. d. undereeotion 128, River Boards Aot, 1908.. 1,151 18 5 Administration expenses paid to Consolidated Fund under section 4. Land Laws Amendment Act I!)2T .. .. .. 60 12 7 Cash in Local Bodies' Deposit Account of Receiver of Land lie mue, Dunedin .. 23 17 6 £1,236 8 6 £1,236 8 6 Revenue Account for the Year ended 31st March, 1931. Dr. i S. <1. Cr. £ s. d. To Amount paid to trustees of Clutha River Trust By Balance brought forward from previous year .. 36 12 9 under section 128, River Boards Act, 1908 .. 1,151 18 5 Accrued rent .. .. .. 1,316 2 9 Administration expenses payable to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. .. .. 61 16 5 Balance carried forward .. .. .. 139 0 8 £1,352 15 6 £1,352 15 6 Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. •• 28,480 0 0 Endowment lands .. .. .. .. 28,480 0 0 Administration expenses payable to Console Sundry debtors for ten! .. .. .. 669 14 (i Fund .. .. ■• .. ■• 1 310 Cash in Local Bodies' Deposit Account of Receive! Rente charged in advance .. .. .. 663 7 6 of Land Revenue, Dunedin .. .. 23 17 6 Revenue Account —Balance carried forward .. 139 0 8 £29,173 12 0 £29,173 12 0 W. ROBERTSON, Under-Secretary for Lands. Wμ. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [Ft. IV].

LANDS AND SURVEY DEPARTMENT— continued. CROWN LANDS ACCOUNT. Revenue Account for the Year ended 31st March, 1931. Dr. £ s. d. ; Cr. £ s. d. To Administration expenses .. .. .. 8,950 14 6 By Accrued rent .. .. .. .. 192,623 13 2 Rebates .. .. .. .. 7,236 810 Accrued interest .. .. .. .. 17,319 2 1 Remissions, Dominion Revaluation Board .. 306 5 1 Accrued royalties .. .. .. 11,585 12 0 Remissions of rent, &c. .. .. .. 13,628 10 8 Residue of receipts from mining district land Irrecoverable rents, &c. .. .. .. 6,825 13 8 occupation licenses paid to Public Account Thirds, halves, and fourths under sections 139 under section 317, Land Act, 1924.. .. 842 16 5 iind 358, Land Act, 1924 .. .. 7,776 16 7 Interest under section 13, Land Laws AmendDepreciation of buildings, Kapiti .. .. 15 18 0 ment Act, 1926 .. .. .. 72,532 Oil Balance carried down .. .. .. 258,650 8 10 Interest under section 47, Land Laws Amendment Act, 1929 .. .. .. 8,405 12 0 Miscellaneous fees .. .. .. 13 18 0 Recovery, bad debts .. .. .. 15 15 11 Suspense Account, Deteriorated I,ami Act, 1925 (balance unclaimed) .. .. 52 4 11 £303,390 16 2 £303,390 16 2 £ s. d. £ g. d. To Balance previous year .. .. .. 14,231 10 9 By Transfer to Treasury Adjustment Account .. 14,231 10 9 Payment on account of previous years .. 010 0 Balance brought down .. .. .. 258,650 810 Balance, Thermal Springe District Revenue Balance, Mining District Land Occupation Account .. .. .. .. 166 13 1 Revenue Account .. .. .. 1,453 18 6 Interest on capital .. .. .. 315,735 16 7 Balance carried forward .. .. .. 55,798 12 4 £330,134 10 5 £330,134 10 5 Note. —Owing to the loss of all records for the Hawke's Bay Land District as result of the earthquake and fire on the :trd February last, accruing charges for the year relating to that district have been estimated pending the re-establishment of records. The above account includes charges for interest for which the Department possesses no parliamentary appropriation. Mining District Land Occupation Account Revenue Account. £ s. d. £ s. d. To Irrecoverable rents .. .. .. 10 11 11 By Accrued rent .. .. .. .. 1,669 14 11 Balance carried down .. .. .. 1,659 3 0 £1,669 14 II £1,669 14 11 To Disbursement of residue as at Ist April, 1930, in £ s. d. £ s. d. terms of section 317 (3), Land Act, 1924 — By Balance brought down .. .. .. 1,659 :) 0 Territorial revenue .. .. .. 842 16 5 Balance from previous year .. .. .. 1,480 8 0 Local bodies .. .. .. .. 842 16 1 Balance carried forward .. .. .. 1,453 18 6 £3,139 11 0 £3,139 11 0 i , , Thermal Springs District Account Revenue Account. £ s. d. £ s. d. To Administration expenses .. .. .. 89 10 0 By Accrued rent .. .. .. .. 1, 785 5 (i Payment to Rotorua Borough Council .. 1,695 7 1 Balance carried down .. .. .. 0 8 5 £1,785 5 6 £1,785 5 6 £ s. d. £ s. d. To Balance from previous year .. .. .. 167 1 6 By Balance brought down .. .. .. 0 8 5 Balance .. .. .. .. .. 166 13 1 I £167 1 6 j £167 1 6

6—B. 1 [Ft. IV].

8.-l [Pt. IV].

LANDS AND SURVEY DEPARTMENT.—CROWN LANDS ACCOUNT— continued. Balance-sheet as at 31st March, 1931. Liabilities. Assets. Capital— £ s. d. £ s. d. Land— £ s. d. £ s. d. Revenue earning— Leased .. .. 4,645,192 9 9 Public Works Fund .. 2,073,18116 4 Unleased .. .. 1,779,592 3 0 Other capital .. 4,941,752 1 9 Subject to section 8, Land Non-revenue earning .. 1,779,917 3 0 Laws Amendment Act, 8,794,851 1 1 1929 .. .. 8,021 6 6 Discharged Soldiers Settlement Account — 6,432,805 19 3 (merged interests under section 20, Dis- Crown land included in land-for-settlement charged Soldiers Settlement Amendment estates.. .. .. .. .. 210,140 0 0 Act 1923) .. .. .. .. 30,186 5 8 Sales of Crown land under section 20, Land Act, Sundry creditors- 1924 2,170,938 6 3 Principal instalments under Unpaid purchase-price not yet section 20, Discharged payable— £ B. d. Soldiers Settlement Amend- £ s. d. Buildings .. .. 7,647 2 3 ment Act, 1923 .. .. 517 15 10 Improvements .. .. 325 0 0 Interest under section 20, Dis- 7,972 2 3 charged Soldiers Settlement Advances (grass-seed and road access) .. 3,794 11 7 Amendment Act, 1923 .. 3,046 12 6 Sundry debtors— £ s. d. Departmental .. .. 118 3 4 Rent .. .. .. 69,067 15 9 Miscellaneous .. .. 226 9 1 Less reserve .. .. 1,000 0 0 2 QQQ Q Q Rents, &c, paid in advance .. .. 2',803 3 11 68,067 15 9 Rents, &c, charged in advance .. .. 64,485 010 Royalties .. .. 5,645 10 5 Suspense Account — Principal instalments on Deteriorated Land Act .. .. .. 4,220 15 5 buildings .. .. 210 18 9 Amount payable on account of improvements Interest on sales .. .. 7,724 0 0 (buildings) .. .. .. .. 95 16 9 Instalment, principal on adDepreciation Reserve .. .. .. 143 2 0 vances.. .. .. 20 3 3 Writings-off in Suspense Account .. .. 5,251 12 3 Interest on advances .. 11 110 Treasury Adjustment Account .. .. 80,730 18 6 Interest under section 13, Land Laws Amendment Act, 1926 .. .. 7,532 011 Departmental .. .. 11 0 1 Miscellaneous .. .. 43 10 0 89,266 1 0 Postponed rents, &c. .. .. .. 4,746 7 0 Interest on sales accrued but not due .. 4,285 19 2 Losses in Suspense Account .. .. 5,251 12 3 Cash in Local Bodies' Deposit Account on account of mining £ s. d. districts land occupation .. 1,554 15 7 Thermal Springs District Act, 1910 .. .. .. 97 12 9 1,652 8 4 Cash in Consolidated Fund Deposits Account (Thermal Springs District Act, 1910) .. 24 17 9 Revenue Account —Loss for the year .. 55,798 12 4 £8,986,676 17 2 £8,986,676 17 :> Note. —Owing to the loss of all records for the Hawke's Bay Land District as a result of the earthquake and fire of the 3rd February last, accruing charges for the year relating to that district have been estimated. A sum of £14,747 is held in Deposits Account, Miscellaneous, pending identification, when portion may be allocated to the Crown Lands Account. W. Robertson, Under-Secretary for Lands. Wμ. E. Shaw, Accountant. I hereby certify that the Eevenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. The following comments are appended : — (1) Expenditure under the New Plymouth Harbour Endowment Act, 1874, totalling £1,920 14s. 7d., should, in the opinion of the Audit Office, be included in the Eevenue Account and shown as a charge against rents. (2) 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. (3) Separate capital liability bearing interest and sinking fund charges is not shown for expenditure on Crown lands under the Maori Land Settlement Act, 1905. J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [Pγ. IV].

LANDS AND SURVEY DEPARTMENT— continued. GERALDINE COUNTY RIVER DISTRICT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1931. Receipts. £ s. d. Payments. £ s. d. To Rents .. .. .. .. .. 126 18 11 By Amount paid to Geraldine County River Board under Geraldine County River District Act, 1921-22 .. .. .. .. .. 57 13 5 Amount paid to Consolidated Fund on account of administration expenses under section 4, Land Laws Amendment Act, I!>:>7 .. .. 3 0 9 Cash in Local Bodies' Deposit Account of Receiver of Land Revenue. Christchurch, at 31st March, 1931 .. .. .. .. .. 66 4 9 £126 18 11 £126 18 11 Revenue Account for the Year ended 31st March, 1931. **• £ s. d. Cr. £ s. d. To Balance carried forward from previous year .. 79 14 1 By Accrued rent .. .. .. .. 219 5 6 Payments to Geraldine County River Board under section 7, Goraldine County River District Act, 1921-22 57 13 5 Administration expenses payable to Consolidated Fund under section 4, Land Laws Amendment Act, 1927.. .. .. .. .. 6 7 0 Balance carried forward .. .. .. 75110 £219 5 6 £219 5 6 Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. A suets. £ s. d. Capital .. .. .. .. .. 3,928 6 8 Leased land .. .. .. .. .. 3,928 6 8 Sundry creditors for administration expenses .. 3 6 3 Sundry debtors for rent .. .. .. 25 4 7 Rents charged in advance .. .. .. 12 12 1 Cash in Local Bodies' Deposit Account of the Revenue Account—Balance carried forward .. 75 11 0 Receiver of Land Revenue, Christchurch .. 66 4 9 £4,019 16 0 £4,019 16 0 W. Robertson, Under-Secretary for Lands. Wμ. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. — J. H. Fowler, Deputy Controller and Auditor-General. GORE HIGH SCHOOL ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1931. Receipt*. £ s. d. Payments. £ s. d. To Balance in Local Bodies' Deposit Account of Re- By Administration expenses paid to Consolidated Fund ceiver of Land Revenue, Invercargill, on Ist under section 4, Land Laws Amendment Act, April, 1930 .. .. .. .. 32 10 0 1927 .. .. .. .. 417 6 Rents .. .. .. .. .. 65 0 0 Payment to Board of Governors of Gore High School under section 89, Reserves and other Lands Disposal and Public Bodies Empowering Act, 1919 92 12 6 £97 10 0 i £97 10 0 Revenue Account for the Year ended 31st March, 1931. Dr. £ s. d. Cr. £ s. d. To Administration expenses due to Consolidated Fund By Balance brought forward from previous year .. 14 12 6 under section 4, Land Laws Amendment Act, 1927 3 5 0 Accrued rent.. .. .. .. .. 65 0 0 Amount paid to Board of Governors of Gore High Balance carried forward .. .. .. 16 5 0 School under section 89, Reserves and other Lands Disposal and Public Bodies Empowering Act, 1919 .. .. .. .. .. 92 12 6 £95 17 6 £95 17 6 Balance-sheet as at 31st March, 1981. Liabilities. £ s. d. I Assets. £ s. d. Capital .. .. .. .. .. 1,300 0 0 j Land .. .. .. .. .. 1,300 0 0 Rents charged in advance .. .. .. 16 5 0 Revenue Account—Balance carried forward .. 16 5 0 £1,316 5 0 £1,316 5 0 W. Robertson, Under-Secretary for Lands. Wμ. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— J. H. Fowler, Deputy Controller and Auditor-General. 6*

B.—l [Pt. IV].

LANDS AND SURVEY DEPARTMENT— continued. GREYMOUTH TECHNICAL AND HOKITIKA HTGH SCHOOLS ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1931. Receipts. £ s. d. Payments. To Balance, Ist April, 1930 —Cash in Deposit By Administration expenses (section 4, Land Laws £ s. d. Account .. .. .. .. 58 15 0 Amendment Act, 1927) .. .. .. 13 6 9 Rents .. .. 266 16 8 Payment to Greymouth Technical School (section 49, Reserves, &c, Act, 1925) .. .. 116 8 3 Payment to Hokitika High School (section 15, Hokitika High School Act, 1883) .. .. 116 8 3 Balance — Cash in Deposit Account, 31st March, 1931 .. .. .. .. 79 8 5 £325 11 8 £325 11 8 Revenue Account for the Year ended 31st March, 1931. Dr. £ s. d. Cr. £ s. d. To Administration expenses (section 4, Land Laws By Balance brought forward from previous year .. 43 17 8 Amendment Act, 1927) .. .. .. 13 6 9 Accrued royalties .. .. .. 11 6 0 Payment to Hokitika High School (section 15, Accrued rents .. .. .. .. 252 18 4 Hokitika High School Act, 1883) .. .. 116 8 3 Payment to Greymouth Technical School (section 49, Reserves, &c, Act, 1925) .. .. 116 8 3 Balance carried forward .. .. .. 61 18 9 £308 2 0 £308 2 0 Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. Aaeete. Capital 7,273 1 8 Land— £ B. d. £ B. d. Sundry creditors 1,136 8 4 Leased 5,970 0 0 Kcnts" charged in advance .. .. .. 60 0 0 Unleased .. .. .. 2,439 10 0 Revenue Account —Balance carried forward .. 61 18 9 8,409 10 0 Sundry debtors for rent .. .. .. 17 19 8 Sundry debtors for royalties .. .. .. 24 10 8 Cash — Deposit Account, as at 31st March, 1931 79 8 5 £8,531 8 9 £8,531 8 9 W. Robertson, Under-Secretary for Lands. Wμ. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. IV].

LANDS AND SURVEY DEPARTMENT— continued. HUNTER SOLDIERS , ASSISTANCE TRUST ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1931. Receipts. Payments. £ s. d. To Balance, Ist April, 1930— £ 8. d. £ s. d. By Expenditure under section 6 (a) of the Hunter Cash .. .. .. 354 17 3 Gift for the Settlement of Discharged Soldiers Investment Account ... r >,750 0 0 Act, 1021 .. .. .. .. 29 13 10 6,104 17 3 Land Act, 1924, section 139—" Thirds " and Rents .. .. .. .. .. 593 16 6 " Fourths" paid to Local Bodies' Deposit Interest on investments .. .. .. 258 11 8 Account .. .. .. .. 84 14 2 Appropriation Act, 1926, section 13 —Recoupment to Consolidated Fund of cost of exchange on cash remitted to London for investment .. 6 17 Balance, 31st March, 1931— £ s. d. Cash .. .. .. 3,186 15 10 Investment Account .. .. 3,650 0 0 6,836 15 10 £6,957 5 5 £6,957 5 5 Kevenue Account for the Year ended 31st March, 1931. Dr. Cr. £ s. d. To Expenditure under section 6 (o) of the Hunter Gift By Interest accrued on investments .. .. 264 610 for the Settlement of Discharged Soldiers £ s. d. Accrued rent .. .. .. .. 801 0 0 Act, 1921 .. .. .. .. 33 8 11 " Thirds," " fourths," &c. .. .. 84 14 2 Rebates .. .. .. .. 74 6 4 Appropriation Act, 1926, section 13 —Recoupment to Consolidated Fund of cost of exchange on cash remitted to London for investment .. 6 17 Transfer to Capital Account .. .. .. 866 15 10 £1,065 6 10 £1,065 6 10 Balance-sheet as at 31st March, 1931. Liabilitiee. £ s. d. AsseU. £ s. d. Capital .. .. .. .. .. 25,377 2 3 Land endowed by Sir George Hunter (deceased) .. 17,800 0 0 Rents charged in advance .. .. .. 200 5 0 Interest on investments accrued but not due .. 70 3 4 Sundry creditors —Departmental .. .. 315 1 Sundry debtors for rent .. .. .. 436 0 0 Postponed rents .. .. .. .. 363 2 0 Cash in Deposits Account, Miscellaneous .. 75 1 2 Cash— £ s. d. Public Account .. .. 3,186 15 10 Investment Account .. .. 3,650 0 0 6,836 15 10 £25,581 2 4 £25,581 2 4 W. Robertson, Under-Secretary for Lands. Wμ. E. Shaw, Accountant. Note. —A sum of £14,747 is held in Consolidated Fund, Deposits Account, Miscellaneous, pending identification, when portion may be allocated to Hunter Soldiers' Assistance Trust Account. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. —G. F. C. Campbell, Controller and AuditorGeneral.

B.—l [Pt. IV].

LANDS AND SURVEY DEPARTMENT— continued. HUTT VALLEY LAND SETTLEMENT ACCOUNT. Trading Account for the Year ended 31st March, 1931. Dr. £ s. d. Cr. £ a. d. To Land on hand, Ist April, 1930 .. .. 66,562 00| By Sales of land .. .. .. .. 7,005 0 0 Forfeited sections .. .. .. 4,396 5 0 * Land on hand, 31st March, 1931 .. .. 64,135 0 0 Cost of subdivision, street-formation, and Balance —Transferred to Profit and Loss expenses in preparing land for sale* .. 1,008 010 Account .. .. .. .. 2,792 14 2 Purchase of land during year .. .. 1,902 14 8 ! Incidental expenses* .. .. .. 63 13 8 £73,932 It l> £73,932 14 2 ♦ Koadin<s costs and miscellaneous expenses apportioned between Trading Account and Appropriation Account on an area basis. Profit and Loss Account for the Year ended 31st March, 1931. Dr. £ s. d. ' Cr. £ s. d. To Balance transferred from Trading Account .. 2,792 14 2 By Accrued interest .. .. .. .. 12,534 4 9 Administration expenses .. .. .. 454 18 9 Accrued rent .. .. .. .. 170 2 5 Interest on capital provided out of Land for Interest on investments .. .. .. 178 14 9 Settlements Account .. .. .. 6,439 110 Excess amounts in respect of land sold paid Exchange on money remitted to London for under section 5 (4) (o) of Hutt Valley Lands investment .. .. .. .. 27 6 0 : Settlement Amendment Act, 1927 .. 5118 10 Losses written oIT.. .. .. .. 86 12 7 Balance, net profit for year, carried down .. 3,134 7 5 £12,935 0 9 £12,935 0 9 Profit and Loss Appropriation Account, Dr. £ s. d. ' Cr. £ s. d. To Roading, &c, Account* .. .. .. 6,845 8 6 By Balance brought forward .. .. 148,795 10 10 Miscellaneous expenditure* .. .. 432 8 9 Net profit for year ended 31st March, 1931 .. 3,134 7 5 Net profit to 31st March, 1931 .. .. 144,652 1 0 £151,929 18 3 £151,929 18 3 ♦ Roading costs and miscellaneous expenses for year apportioned between Trading Account and Appropriation Account on an area basis. Balance-sheet as at 31st March, 1931. lAaliiliUis. Assets. £ s. d. Land for Settlements Account— Land on hand .. .. .. .. 64,135 0 0 Moneys provided for— £ s. d. £ s. d. Railways Improvement Authorization Act 1914 Purchase of land .. 164,715 11 9 Account—Balance unpaid on area taken for St root-formation.. .. 206,915 5 5 workshops .. .. .. .. 26,389 8 0 Incidental expenses .. 11,119 3 8 Sundry debtors fog.r— £g. d. 382,750 010 : Sales of land (not yet payable) 221,000 410 Railways Improvement Authorization Act, 1914 — Land taken for school-sites — Purchase of land .. .. .. .. 11,660 0 0 Education Department .. 3,500 0 0 Rents .. 51 1 0 394,410 0 10 Principal instalments .. 769 5 4 Less repayments under section Interest on sales .. .. 3,993 3 4 11 (2) of the Hutt Valley Miscellaneous .. .. 16 10 0 Lands Settlement Act, 1925— £ s. d. 229,330 4 C Land for settlements .. 256,740 5 3 Interest accrued but not due.. .. .. 1,165 16 10 Railways Improvement Au- Outstanding losses in Suspense .. .. 57 14 0 thorization Act, 1914 .. 11,660 0 0 Cash in Public Account .. .. .. 138 13 10 268,400 5 3 Capital .. .. .. .. .. 126,009 15 7 Land for settlements—lnterest on capital provided for purchase of land, &c. .. .. 49,477 9 Railways Improvement Authorization Act, 1914 — Interest on cost of land .. .. .. 1,014 14 1 Sundry creditors —Miscellaneous .. .. 1 10 0 Payments in advance— £ s. d. Interest on sales .. .. 0 9 2 Principal instalments .. 0 9 2 0 18 4 Rents duo but not accrued .. .. .. 2 15 0 Writinge-off in Suspense .. .. .. 57 14 0 Profit and loss appropriation .. .. 144,652 1 0 £321,216 17 2 £321,216 17 2 W. Robertson, Under-Seeretarv for Lands. Wμ. E. Shaw, Accountant. I hereby certify thai the Trading Account, I'mlit 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 note. —G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pγ. IV].

LANDS AND SURVEY DEPARTMENT— continued. NEW ZEALAND UNIVERSITY (WESTLAND) ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1931. Receipts. Payments. To Balance Ist April, 1930 — £ s. d. £ s. d. By Administration expenses under section 4, Land £ s. d. Cash in Treasury Deposit Ac- Laws Amendment Act, 1927 .. .. 0 4 0 count .. .. .. 63 4 9 Balance, 31st March, 1931— £ s. d. Cash on investment .. 2,300 0 0 Cash in Deposit Account .. 172 1 3 2,363 4 9 Cash on investment .. 2,300 0 0 Rents 5 10 6 2,472 1 3 Interest on investments .. .. 103 10 0 ; ■ £2,472 S 3 ' £2,472 6 3 Revenue Account for the Year ended 31st March, 1931. Dr. £ s. d. Cr. £ s. d. To Administration expenses .. .. .. 05 6 By Accrued rent .. .. .. .. .5126 Balance transferred to Capital Account.. .. 108 17 0 Interest on investments .. .. .. 103 10 0 £109 2 6 £109 2 6 Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. -. •• ■• 2,636 7 7 Land .. .. .. .. •• 137 10 0 Sundry creditors for administration expenses .. 0 16 Interest on investments (accrued but not paid) .. 27 12 10 Rents charged in advance .. .. .. 015 0 Case.h — £e. d. Deposit Account .. .. 172 1 3 On investment .. .. 2,300 0 0 2,472 1 3 £2,637 4 1 £2,637 4 1 W. Robertson, Under-Secretary for Lands. Wμ. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —G. F. C. Campbell, Controller and Auditor-General. NORTH ISLAND EXPERIMENTAL DAIRY SCHOOL ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1931. Receipts. Payments. £ s. d. To Balance in Deposit Account, By Administration expenses .. .. .. 34 15 4 at Ist April, 1930 — £ s. d. £ s. d. Waimate Agricultural Reserves Dairy School .. 800 0 0 Cash .. .. .. 1,716 11 7 Balance 31st March, 1931— Investments .... 7,500 0 0 £ s. d. 9,216 11 7 Cash in Deposit Account .. 2,022 16 11 Rents .. .. .. .. 238 17 5 Cash on investment .. 7,500 0 0 Proceeds sale of timber — — 9,522 16 11 Principal .. .. .. 575 0 0 Interest .. .. .. 25 3 3 600 3 3 Interest received on investments .. 302 0 • 0 £10,357 12 3 £10,357 12 3 Revenue Account for the Year ended 31st March, 1931. Dr. £ s. d. Cr. £ s. d. To Administration expenses .. .. .. 41 19 1 By Balance brought di>u n .. .. .. 9,428 2 0 Payment to Waimate Agricultural Reserves Accrued rent .. .. .. .. 197 12 5 Dairy School .. .. .. .. 800 0 0 Sales of timber .. .. .. .. 575 0 0 Balance carried forward .. .. .. 9,681 19 5 Interest on sales of timber .. .. .. 21 4 3 Interest on investments .. .. .. 301 19 10 £10,523 18 6 £10,523 18 6 Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. ■• 4,900 0 0 Leased land .. .. .. .. .. 4,900 0 0 Rents charged in advance .. .. • • 17 10 0 Sundry debtors for sales of timber (principal) .. 143 15 0 Timber royalties charged in advance .. .. 61 15 0 Revenue accrued but not due— £ s. d. Sundry creditors—Administration expenses .. 7 3 9 Interest on investments .. 100 15 3 Revenue Account — £ s. d. Sales of timber (interest) .. 110 Balance, Ist April, 1930 .. 9,428 2 0 — 10116 3 Surplus for year .. .. 253 17 5 Cash— 9,681 19 5 On investment .. .. 7,500 0 0 Deposit Account .. .. 2,022 16 11 9,522 16 11 £14,668 8 2 £14,668 8 2 W. Robertson, Under-Secretary for Lands. Wμ. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —G. F. C. Campbell, Controller and Auditor-General.

B.—l [Ft. IV].

LANDS AND SURVEY DEPARTMENT continued. OTAGO BOYS' AND GIRLS' HIGH SCHOOLS ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1931. Receipts. Payments, To Balance in Local Bodies' Deposit Account of Be- £ s. d. By Administration expenses paid to Consolidated £ s. d. ceiver of Land Revenue, Dunedin, at Ist April. Fund under section 4, Land Laws Amendment 1930 .. .. .. .. .. 0 10 0 Act, 1927.. .. .. .. .. 15 1 II Rents .. .. .. .. .. .'((54 8 10 I'ayments to Otago Boys'and Girls' High Schools Board of Governors .. .. .. 286 3 2 Cash in Local Bodies' Deposit Account of Receiver of Land Revenue, Dunedin, at 31st March, 1931 63 14 6 £364 18 10 £364 18 10 Revenue Account for the Year ended 31st March, 1931. Dr. . £ s. d. GV. £ s. d. To Balance brought forward from previous year .. 101 16 7 By Accrued rents .. .. .. .. 409 4 0 Administration expenses duo to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. .. .. .. 18 4 5 Amount due to Otago Boys' and Girls' High Schools Board of Governors ' .. .. .. 286 3 2 Balance carried forward .. .. .. 3 0 4 £409 4 6 £4(19 4 6 Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 8,439 10 10 Endowment lands .. .. .. .. 8,439 10 10 Sundry creditors for administration expenses .. 3 3 8 Sundry debtors for rent .. .. .. 44 15 8 Rents charged in advance .. .. .. 102 6 1 Cash in Local Bodies' Deposit Account of the ReRcvenue Account —Balance carried forward .. 3 0 4 reiver of Land Revenue, Dunedin, at 31st March, 1931 .. .. .. ~ .. 63 14 5 £8,548 0 11 £8,548 0 11 W. Robertson, Under-Sccretary for Lands. Wμ. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance.-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. — J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [Pt. IV].

LANDS AND SURVEY DEPARTMENT—continued. OTAGO UNIVERSITY ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1931. Receipts. Payments. To Cash tin hand, Ist April, 1931)— £ s. d. By Land for .Settlements Account under section 4,~i, £ s. d. In Local Bodies' Deposit Ac- Land Laws Amendment Act, 1929 .. 117 5 6 count of the Receiver of Administration expenses paid to Consolidated Land Revenue at— £ s. d. Fund under section 4 of the Land Laws Dunedin .. •■ 1,144 1 3 Amendment Act, 1927 .. .. .. 163 1 7 Invereargill .. .. 503 17 3 Otago University Council under section 118 (1), . 1,737 18 6 Reserves and other Lands, &e., Act, 1017 .. 7,212 5 0 Rents .. .. .. .. 6,837 0 1 Dunedin Atherueum under Otago Museum Act, Royalties .. .. .. .. 100 7 !l 1877 .. .. .. .. •• 42 16 0 Cash on hand, 31st March, 1031, in the Local Bodies' Deposit Account of the Receiver of Land Revenue at — £ 8. d. Dunedin .. .. •• r>os l< 2 Invereargill .. .. .. 634 8 4 — 1,139 17 (i £8,675 6 4 £8,ti7.-, (i I Revenue Account for the Year ended 31st March, 1931. Dr. I s. d. Or. £ s. d. To Administration expenses .. .. .. 173 7 0 By Accrued rent .. .. .. .. 7,r>21 12 1 Amount paid to Land for Settlements Account Accrued royalties .. .. .. .. 100 7 0 under section 45, Land Laws Amendment Act, 1929 .. .. .. .. 117 5 6 Amount paid to Otago University Council under section 118 (1), Reserves and other Lands, &c, Act, 1917 .. .. .. .. 7,212 5 9 Amount paid to Dunedin Athenaeum under Otago Museum Act, 1877 .. .. 42 10 0 Remissions of rent .. .. ■• 21 5 0 Balance carried down .. .. .. 54 19 10 £7,621 19 10 j £7,621 19 10 £ s. d. £ s. d. To Balance carried forward .. .. .. 870 16 0 By Balance brought forward from previous year .. 815 16 2 Balance brought down .. .. .. 54 19 10 £870 16 0 £870 16 0 Balance-sheet as at 31st March, 1931. Liabilities. £ e. d. Assets. £ s. d. Capital .. .. .. .. •• 136,146 <> 0 Endowment land .. .. .. .. 135.146 0 0 Consolidated Fund—Compensation for improve- Buildings .. .. .. .. .. 485 19 7 ments effected by lessee on endowment land.. 444 2 4 Sundry debtors for rent .. .. .. 3,114 4 8 Sundry creditors— £s. d. Postponed rent .. .. .. 45 0 0 Administration expenses .. 12 13 9 I Cash on hand, 31st March, 1931— Rent .. .. .. 0 10 In the Local Bodies' Deposit 12 It !t Account of the Receiver of Bents charged in advance .. .. ■• :>,<>«• 6 0 Land Revenue at— £ b. d. Reserve account .. .. .. .. 368 2 8 Dunedin .. .. 506 9 2 Revenue Account—Balance carried forward .. 870 16 0 Invercargill .. .. 634 8 4 —' 1,139 17 o £139,931 1 9 £139,931 1 9 W. Robertson, Under-Secretary for Lands. Wμ. E. Shaw, Accountant. 1 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 [Pγ. IV].

LANDS AND SURVEY DEPARTMENT— continued. PRIMARY EDUCATION ENDOWMENT DEPOSITS ACCOUNT. Keckipts and Payments Account for the Year ended 31st March, 1931. Receipts. Payments. £ B. d. To Balance— £ s. d. £ s. d. By Payments for primary -education purposes .. 94,4(>y 13 11 Cash in Deposit Account .. 959 8 6 Administration expenses .. .. .. 6,828 15 11 Investment Account .. 11,850 0 0 Maintenance and repairs .. .. .. 499 8 11 12,809 8 5 Purchase of land .. .. .. 5 0 0 Rents under section 30, Education Reserves Survey costs, &c. .. .. .. 437 10 4 Act, 1928 .. .. .. .. 101,956 15 5 Refunds of revenue .. .. .. 406 7 6 Sales under section 27, Education Reserves Compensation for improvements .. .. 498 18 9 Act, 1928 .. .. .. .. 697 11 6 ; £ s. d. Interest on cash and investments held by Cash in Deposit Account .. 2,145 7 5 Public Trustee .. .. .. 1,138 2 5 Investment Account .. 11,850 0 0 Interest on investments .. .. .. 533 5 0 13 995 7 5 ■ ■ ■—: £117,135 2 9 , £117,135 2 9 Kevenue Account for the Year ended 31st March, 1931. ■£"■. £ s. d. Or. £ s. d. To Administration expenses .. .. .. 5,167 3 7 By Accrued rents, &e. .. .. .. 121,703 13 4 Survey costs .. .. .. .. 437 10 4 Accrued royalties, &c. .. .. .. 1,384 3 2 Maintenance and repairs .. .. .. 414 80 j Interest on cash and investments held by Depreciation reserve on buildings .. .. 167 16 4 Public Trustee .. .. .. 1,163 19 10 Remissions of rent .. .. .. 719 19 10 ' Interest on investments .. .. .. 533 5 0 Remissions under Deteriorated Lands Act, 1925 .. .. .. .. .. 422 0 1 Irrecoverable rents .. .. .. 670 12 2 Interest under section 20, Discharged Soldiers Settlement Amendment Act, 1023 .. 25 2 11 Payments for primary-education purposes .. 94,463 13 11 Balance carried down .. .. .. 22,296 15 2 £124,785 1 4 £124,785 1 4 £ s. d. £ s. d. To Balance from previous year .. .. 8,111 2 6 By Balance brought down .. .. .. 22.296 15 2 Balance .. .. .. .. 14,185 12 8 £22,296 15 2 £22,296 15 2 Certificate. —Owing to the loss of all records for the Hawke's Bay Land District as a result of the earthquake and fire of 3rd February, 1931, the figures relating to the accrued rent, royalties, and interest for that district have been estimated pending the re-establishment of records. Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. Assets. Capital, including loading for roads, &c. .. 2,315,690 18 3 Endowment lands— £ s. d. £ s. d. Appreciation in land-values .. .. 200,660 12 7 1 Leased .. .. 2,411,025 1 5 Public Works Fund—Roading (section 17, Land Unleased .. .. 70,334 I 5 Laws Amendment Act, 1927) .. .. 3,757 1!) 6 2,481,359 2 10 Discharged Soldiers Settlement Account — Buildings .. .. 5,970 14 3 Merged interest under section 20, Discharged Less Depreciation Reserve 167 15 4 Soldiers Settlement Amendment Act, 1923 .. V.M 10 11 5,802 IS 11 (Sundry creditors —Departmental .. .. 1,755 4 0 Sundry debtors— Rents, &c, charged in advance .. .. 23,861 1 3 ' Rents, £31,876 12s. 1 Id. ; Payments in advance— £ s. d. less reserve for irreRents .. .. .. 1,010 111 coverable rents, £200.. 31,676 12 11 Royalties.. .. .. 0 4 0 Royalties .. .. 1,571 18 4 Sales .. .. .. 7 0 0 Principal instalments on 1,017 611 buildings .. .. 93 13 6 Writings-off in Suspense .. .. .. 644 '.) 7 Interest on cash and inRevenue Account—Balance .. .. 14,185 12 8 vestments .. .. 14 12 6 Departmental .. 45 16 7 Miscellaneous . . .. 42 3 2 33,444 17 0 Postponed rent .. .. .. .. 4,858 14 11 Interest accrued but not due on investments .. 206 8 11 Losses in Suspense .. .. . . 644 9 7 Investments held by Public £ s. d. Trustee .. .. 1,600 0 0 Cash held by Public Trustee 20,257 15 1 21,857 15 1 Cash in Deposit Account .. 2,145 7 5 Investment Account .. 11,850 0 0 13,995 7 5 £2,562,169 14 8 j £2,562,169 14 8 Certificate. — Owing to the loss of all records for the Hawke's Bay Land District as a result of the earthquake and fire of .'ird February last, aooroing charges for the year relating to thai district have been estimated. The following assets are .subject to amendment : Sundry debtors (rents), sundry debtors (royalties), and postponed rent. A sum of £14,747 is also in Consolidated Fund, Deposits Account —Miscellaneous, pending identification when portion may be allocated to Primary Education Endowment Deposits Account. W. Robertson, Under-Secretary for Lands. Wμ. E. Shaw, Accountant. I hereby certify that the Statement of Receipts mid Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, .subject to the above departmental note. 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) (/;) of the Land Laws Amendment Act, 1927. —G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pγ. IV].

LANDS AND SURVEY DEPARTMENT— continued. ROTORUA COLLEGE AND GRAMMAR SCHOOL ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1931. Receipts. £ s. d. i Payments. To Amount transferred from Secondary Education By Payments under section 12 (2) (a), Reserves, &c, £ s. d. Endowments, Auckland Provincial District, to Act, 1926.. .. .. .. •■ 640 8 0 adjust revenue undercredited in previous years 640 8 0 £640 8 t) £640 8 0 Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. Assets. £ s. d. Accumulated Kunds —To be disbursed under sec- Overpayment to Secondary Education Endowment tion 12 (2) (a), Reserves, &c, Act, 1926, for the Deposit Account, Auckland Provincial District erection of a secondary school at Rotorua — (being repaid by annual instalments) .. .. 1,280 16 0 Balance, Ist April, 1930 .. .. .. 1,921 4 0 Less payments under section 12 (2) («), Reserves, &c, Act, 1926 .. .. .. 640 8 0 £1,280 16 0 £1,280 16 0 W. Eobertson, Under-Secretary for Lands. Wμ. E. Shaw, Accountant. 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. — G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. IV].

LANDS AND SURVEY DEPARTMENT— continued. secondary education endowment account. Receipts and Payments Account for the Year ended 31st March, 1931. Beceiptt. Payments. £ s. d. To Balance — £ g. d. £ s. d. By Payments to secondary schools .. .. 11,078 15 1(1 Cash in Deposit Account, Ist Administration expenses .. .. .. 722 7 7 April, 1930 .. .. 4,791 11 10 .Maintenance and repairs .. .. .. 169 1 4 J nvestment Account .. 600 0 0 Kotoma College and Grammar School .. 840 8 0 5,391 11 10 Refunds of revenue .. .. .. 268 7 9 Rents under section 30, Education Reserves .Survey costs .. .. .. .. 44 2 0 Act, 1928 .. .. .. .. 11,856 10 1 Balance—(Sales under section 27, Education Reserves Cash in Deposit Account, 31st £ B. d. Aot, 1928 .. .. .. .. 106 8 0 March, 1931 .. .. 3,8. r iB 7 5 Interest on investments .. .. .. 27 0 0 Investment Account .. 600 0 0 4,458 7 5 £17,381 9 11 £17,381 9 11 Revenue Account for the Year ended 31st March, 1931. Dr. £ s. d. Cr. £ s. d. To Administration expenses .. .. .. 620 5 4 By Accrued rent .. .. .. .. 13,096 17 6 Irrecoverable rents .. .. .. 174 8 2 Accrued royalties. . .. .. .. 0 12 H Remissions under Land Act, 1924 .. .. 20 0 0 Interest on cash held by Public Trustee .. 41 15 9 Remissions under Deteriorated Lands Act, 1()2."> 8 0 0 Interest on investments .. .. .. 27 0 0 Survey costs, &c. .. .. .. 44 2 0 Repairs and maintenance .. .. .. 169 1 4 Rotorua College and Grammar School .. l>4u 8 0 Payments to secondary schools .. .. 11,078 15 10 Balance carried down .. .. .. 411 5 3 £13,166 5 11 £13,166 5 11 £ s. d. £ s. d. To Balance .. .. .. .. .. 5,026 2 7 By Balance brought down .. .. .. 411 f> H Balance from previous year .. .. 4,614 17 4 £5,026 2 7 £5,026 2 7 NoTB. —Owing to the los-s of all records for the Hawke's Bay Land District as a result of the earthquake and fire of 3rd February last, the figures relating to the accrued rent and interest for that district have been estimated pending the re-establishment of records. Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. Assets. Capital, including loading for roads .. .. 206,883 10 4 Endowment lands—• £ s. d. £ s. d. Appreciation of land-values .. .. .. 54,881 1 7 Leased .. .. .. 254,40(5 14 11 Public Works Fund —Reading (seotion 17. Land Unleased .. .. .. 9,870 0 6 Laws Amendment Act, 1927) .. .. 2,235 17 11 264,276 15 5 Sundry creditors — £ B, d. .Sundry debtors Rents .. .. .. 79 17 1 Rent, £2,686 Ids. 9d. : less reDepartmental .. .. 201 3 6 serve for irrecoverable rents, 281 (I 7 £25 .. .. 2,661 16 9 Rotorua College and Grammar School.. .. 1,280 16 0 Departmental .. .. 1 17 6 Rents charged in advance .. .. .. 2,990 10 9 Miscellaneous .. .. 41 15 8 Writing-off in Suspense .. .. .. 183 10 8 2,705 10 0 Revenue Account .. .. .. .. 5,026 2 7 Postponed rent .. .. .. .. 51 7 (i Interest accrued but not due on investments .. it 19 •'! Overpayment to secondary schools .. .. 1,280 16 0 Losses in Suspense .. .. .. .. 183 10 8 Cash held by Public Trustee .. .. .. 796 4 2 £ B. d. (ash in Deposit Account .. 3,858 7 5 Investment Account .. .. 600 0 0 4,458 7 5 £273,762 10 5 £273,762 10 5 — Note. —Owing to loss of all records for the Hawke's Bay Land District as a result of the earthquake and fire of 3rd February last, acoruing oharges for year relating to that district have been estimated. The following assets are subject to amendment: Sundry debtors, rents, and postponed rent. A sum of £14.747 is also in Consolidated Fund, Deposits Account—.Miscellaneous, pending identification when portion may be allocated to Secondary Education Endowment Deposits Account. W. Eobertson, Under-Secretary for Lands. Wμ. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. 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 [Pγ. IV].

LANDS AND SUBVEY DEPARTMENT— continued. TARAXAKI SCHOLARSHIP ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1931. Recei/il*. £ s. el. Payments. £ s. d. To Balance in Deposit Account at Ist April, 1930.. 324 2 8 By Administration expenses under section 4, Land Rents .. .. .. .. .. 80S 10 10 Laws Amendment Act, 1927 .. .. 43 810 Payments to Public Trustee in terms of section 22, New Zealand University Amendment Act, 1914 .. .. .. .. 775 Iβ 0 Balance--Cash in Deposit Account OS 31st March. 1931 373 14 11 £1,192 19 6 £1,192 19 6 Revenue Account for the Year ended 31st March, 1931. Dr. £ s. d. Cr. £ B. d. To Payments to Public Trustee in terms of section By Balance brought forward from previous year.. Bli (i 8 22, New Zealand University Amendment Act, Accrued rent .. .. .. .. 952 2 8 1914 .. .. .. .. .. 775 J 5 9 Administration expenses payable Io Consolidated Fund .. .. .. .. .. 43 8 10 Remission of rent under Deteriorated Lauds Act .. .. .. .. 13 17 6 Balance carried forward .. .. .. 202 7 3 £1,035 9 4 £1,035 9 4 Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 19,040 10 0 Endowment lands .. .. .. .. 19,040 10 It Sundry creditors for rents paid in advance .. 710 9 Sundry debtors for rent .. .. .. 74 3 Rents charged in advance .. .. .. 238 0 0 Cash in Deposit Account .. .. .. 373 14 11 Revenue Account —Balance carried forward .. 202 7 .'! £19,488 8 0 i £19,488 8 0 W. Robertson, Under-Secretary for Lands. Wμ. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative honks and documents submitted for audit, and correctly state the position as disclosed thereby. —G. F. C. Campbell, Controller and Auditor-General. VICTORIA COLLEGE ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1931. Receipts. £ s. d. Payments. £ s. d. To Balance—Cash in Deposit Account on Ist April, j By Consolidated Fund for Administration Expenses [930 .. .. .. .. .. 37 9 9 i under section 39 of the Victoria College Act, Rents .. .. .. .. .. 20 0 0 1905 .. .. .. .. .. 511 3 Victoria University College under sections 38 and 39 of the Victoria College Aot, 1905 .. 32 18 0 Balance Cash in Deposit Account, .'ilst March, ht:ii .. .. .. .. .. io o o £57 9 9 £57 9 9 Revenue Account for the Year ended 31st March, 1931. Dr. £ s. d. J Cr. £ 8. d. To Victoria University College under sections 38 and j By Balance brought forward from previous year .. 1>4:. , 0 4 39 of the Victoria College Act, 1905 .. 32 18 6 ] Accrued rent .. .. .. .. 155 !) 2 Administration expenses payable under section 39 of the Victoria College Act, 1905 .. 10 0 Remissions of rent under the Deteriorated Lands Act, 1925 .. .. .. 68 5 0 Irrecoverable rents .. .. ■ • 264 12 0 Balance carried forward .. .. .. 40 14 0 £397 9 6 £397 !) (i Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. Assets. £ ?. d. Capital .. .. .. .. •• 2,665 0 0 Leased land .. .. .. .. .. 2,665 0 0 Rents charged in advance .. .. .. 33 6 3 Sundry debtors for rent .. .. .. 55 0 3 Revenue Account—Balance carried forward .. 40 14 0 Cash in Deposit Account at 31st March, 1931 .. 19 0 0 £2,739 0 3 £2,739 0 3 W. Robertson, Under-Secretary for Lands. Wμ. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. IV].

LANDS AND SURVEY DEPARTMENT— continued. WAIPIATA-HAMILTONS LIBRARY ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1931. Receipts. £ s. d. j Payments. £ s. d. To Rents .. .. ' .. .. 13 10 8 By Payment to trustees of Waipiata-Hamiltona Library under section 93, Reserves and other Lands Disposal and Public Bodies Empowering Act, 1917 12 17 2 Payment of administration expenses to Consolidated Fund 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, 1931. Dr. £ s. d. Cr. £ s. d. To Balance brought forward from previous year .. 3 7 8 By Accrued rent .. .. .. .. 13 10 8 Amount paid to trustees of Wai]>iata-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 £'6 18 * Balance-sheet as at 31st March, 1931. 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 W. Robertson, Under-Secretary for Lands. Wμ. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. — J. H. Fowler, Deputy Controller and Auditor-General. WAIROA HARBOUR ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1931. Receipts. £ s. d. ! Payments. £ s. d. To Rents .. .. .. .. .. 62 15 7 By " Thirds " and " fourths " under Land Act, 1924.. 21 6 7 Wairoa Harbour Board, under section 31, Reserves, &c, Act, 1915 .. .. .. .. 38 6 4 Administration expenses .. .. .. 3 2 8 £62 15 7 J £62 15 7 Revenue Account for the Year ended 31st March, 1931. Dr. £ s. d. Cr. £ »• d. To Balance .. .. .. .. .. 34 17 6 By Accrued rent .. .. .. ■ • 139 10 0 Administration expenses .. .. .. 3 2 8 Rebates of rent .. .. .. 6 19 5 Amount paid to Wairoa Harbour Board under section 31, Reserves, &c, Act, 1915 .. .. 38 6 4 " Thirds," " fourths," &c, deducted under section 136, Land Act, 1924 .. .. .. 21 6 7 Balance carried down .. .. 34 17 6 £139 10 0 £139 10 0 Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. •• 3,100 0 0 Endowment land .. .. .. .. 3,100 0 0 Rents charged in advance .. .. .. 34 17 6 Sundry debtors for rent .. .. .. 69 15 0 Revenue Account .. .. .. .. 34 17 6 £3,169 15 0 £3,169 15 0 W. Robertson, Under-Secretary for Lands. Wμ. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. IV].

•LANDS AND SURVEY DEPARTMENT— continued. WANGANUI HARBOUR ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1931. Receipts. £ s. d. Payments. £ s. d. To Balance—Cash in Local Bodies' Deposit Account By Payments to Wanganui Harbour goard under of Receiver of Land Revenue, Wellington, at Wanganui Harbour Endowment, &c, Act, 1877 36 Iβ 6 let April, 1930 .. .. .. .. 18 19 3 Administration expenses paid to Consolidated Fund Rents .. .. .. .. ..41160 under section 4, Land Laws Amendment Act, 1927 .. .. .. .. .. 2 1 10 Balance—Cash in Local Bodies' Deposit Account of Receiver of Land Revenue, Wellington .. 21 17 11 £60 15 3 £60 15 3 Revenue Account for the Year ended 31st March, 1931. Dr. £ s. d. Cr. £ s. d. To Payments to Wanganui Harbour Board under Bv Balance brought forward from previous year .. 911 9 Wanganui Harbour Endowment, &c. Act, 1877 36 If) 6 Accrued rents .. .. .. .. 41 3 6 Administration expenses paid to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. .. .. .. .. 2 1 10 Balance carried forward .. .. .. 111711 £50 15 3 £50 15 3 Balance-sheet as at 31st March, 1931. Liuliililii i. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 823 10 0 Leased land .. .. .. .. .. 823 10 0 Rents charged in advance .. .. .. 10 0 0 Cash in Local Bodies' Deposit Account of the Receiver Revenue Account—Balance carried forward .. 11 17 11 of Land Revenue, Wellington .. .. .. 21 17 11 £845 7 11 £845 7 11 W. Robertson, Under-Secretary for Lands. Wμ. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [Pt. TV].

LANDS AND SURVEY DEPARTMENT— continued. WANGANUI RIVER TRUST ACCOUNT. Receipts and Payments Account for the Year ended 31 rt March, 1931. Receipts. £ b. d. Payments. £ B. d. To Balance in Local Bodies" Deposit Account of the By Administration expenses paid to the Consolidated Receiver of Lund Revenue, Wellington, a< let Fund under section 0, Wanganui River Trust April 1930 . .. •• .. 353 12 7 Act, 1891 .. .. .. .. 30 0 1 Rent, ' .. 729 1 1 Amount paid over to the Wanganui River Trust under Wanganui River Trust Act, 1891 .. 863 4 4 " Thirds," " fourths," &c, deducted under section 136, Land Act, 1924 .. .. .. 2 18 0 Balance in Local Bodies' Deposit Account of the Receiver of Land Revenue. Wellington .. 180 11 3 £1,082 13 ~8 £I.oB2^Ji Revenue Account for the Year ended 31st March, 1931. J) r . £ s. d. I Cr. £ ". <'• To Administration expenses due to Consolidated Fund I By Accrued rent .. .. •■ •• 638 7 1 under section 6, Wanganui River Trust Act, Balance .. .. .. •■ .. 274 16 10 1891 36 0 1 Amount due to the Wanganui River Trust under Wanganui River Trust Act, 1891 .. .. 863 4 4 Remissions .. .. .. .. 11 0 6 " Thirds," " fourths," &e., deducted under section 136 of the Land Act, 1924 .. .. 2 18 0 £973 2 11 £913_2 11 £ s. d. £ b. d. To Balance brought down 274 15 10 By Balance brought forward from previous year 1,199 8 8 Balance carried forward .. .. .. 924 12 10 £1,199 8~~8 £I',99JL!1 ' ,99 JL! Balance-sheet as at 31st March, 1931. Liabilities. £ b. d. Aeeeta. Capital .. .. •• ■• •• 18,435 2 6 Endowment lands— £ s. d. £ s. d. Less capital losses written off under section 22, Leased .. .. •• 15,988 2 6 Finance Act, 1927 (No. 2) .. .. 1,505 0 0 Unleased 942 0 0 . jo,yoO o 16,930 2 6 Sundry debtors for rent .. .. •• 91f> 13 10 Sundry creditors for rents paid in advance .. 012 3 Cash in Local Bodies' Deposit Account of the Rents charged in advance 171 0 0 Receiver of Land Revenue, Wellington .. 18011 .1 Revenue Account—Balance carried forward .. 924 12 10 £18,026 7~1 £18,026 7 7 W. Robertson, Under-Secretary for Lands. Wμ. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. — J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [Pt. IV].

LEGISLATIVE DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. £ s. d. Income. £ e. d. To Honoraria of and allowances to members and By Sale of publications .. .. .. 4,107 19 7 officers .. .. .. .. 46,861 6 3 Balance carried down .. .. .. 185,165 1 9 Salaries.. .. .. .. .. 30,630 13 1 Cleaning, &c. .. .. .. .. 3,091 18 7 Fuel, light, &c. .. .. .. .. 3,702 10 2 Laundry .. .. .. .. 199 r> '.I Maintenance of grounds .. .. .. 1,622 7 1 Newspapers .. .. .. .. 238 16 5 Postages, telegrams, telephones. At. .. 2,970 4 4 Postage-stamps supplied to members .. 2,294 10 0 Printing and stationery .. .. .. 18,123 9 0 Rent of buildings.. .. .. .. 31,027 0 0 Repairs and maintenance, furniture, and fittings 7l'.'! 12 5 Repairs to typewriters .. .. .. .83 7 9 Railway concessions to and travelling-expenses of members .. .. .. .. 28,619 13 10 Compilation and printing " Index to Laws of New Zealand" .. .. .. 128 12 5 Uniforms .. .. .. .. 143 13 0 Annotation of statutes .. .. .. 112 6 2 Sundry accounts (refreshments, messengers, winding clocks, office equipment, &c.) .. 613 4 7 Depreciation on furniture, fittings, library, &c. 7,255 14 8 Supply of statistical publications .. .. 480 10 4 Losses written off through Appropriation Act .. 83 0 0 Passages, members of Select Committee on Tobacco Industry .. .. .. 12 0 0 Bellamy's— £ s. d. Salaries .. .. .. 6,881 18 9 Cleaning, &c. .. 320 0 0 Fuel and light .. .. 700 0 0 Laundry '.. .. . . l(i!f Ir> 2 Printing and stationery .. 7(1 0 0 Rent .. .. .. 1.(100 0 0 Stores consumed, uniforms, &c. 337 16 1 Maintenance of staff .. 746 11 0 Depreciation on furniture and fittings .. .. .. 129 4 6 10,355 5 6 £189,273 1 4 £189,273 1 4 £ s. ,1. £ s. d. To Balance brought down .. .. .. 186,166 1 !> By Recoveries on account of expenditure of Interest on capital as at Ist April, previous years .. .. .. 101 6 11 1930 — £ s. d. Excess of expenditure over income after Legislative .. .. 5,735 17 7 charging interest on capital .. .. 191,033 0 9 Bellamy's .. .. .. 233 8 4 5,969 5 11 £191,134 7 8 £191,134 7 8 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, 1930. Balance-sheet as at 31st March, 1931. Liabilities. Assets. Capital, Ist April, 1930— £ s. d. £ s. d. Bellamy's— £ s. d. £ s. d. Legislative .. .. .. 127,464 8 3 Crockery, &c. .. .. 3,615 9 2 Bellamy's .. .. 5,187 5 8 Consumable goods .. .. 123 19 9 132,651 13 11 ■ 3,739 811 Sundry creditors— Furniture and fittings — Departmental .. .. 1,701 18 10 Legislative .. .. .. 32,125 8 4 Sundry .. .. .. 1,670 11 4 Bellamy's .. .. .. 1,723 0 6 3,372 10 2 33,848 8 10 Depreciation Reserve— Mechanical appliances .. .. .. 1,508 911 General Assembly Library .. 43,474 511 General Assembly Library .. .. .. 86,278 310 Legislative .. .. .. 16,695 10 3 Books of reference .. .. .. .. 8,976 4 6 Bellamy's .. .. .. 775 7 0 Publications at Printing Office .. .. 2,146 10 0 60,945 3 2 Stock of statutes and Appendices at Printing Office 100 0 0 Treasury Adjustment Account .. .. 131,621 6 9 Stationery in stock .. .. .. .. 325 10 9 Payments in advance .. .. .. 16 13 4 Stock of " Index to the Laws of New Zealand " at Printing Office .. .. .. .. 169 1 3 Sundry debtors— £ s. d. Departmental .. .. .. 286 711 Sundry .. .. .. 62 14 0 349 1 11 Balance of Income and Expenditure Account .. 191,033 0 9 £328,490 14 0 . £328,490 14 0 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.

7—B. 1 TPt. IVI.

B.—l [Pt. IV].

MARINE DEPARTMENT. HEAD OFFICE. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. £ 8. d. Income. £ s. d To Salaries 8,770 12 4 By Miscellaneous receipts 14 » 10 Kent _ __ ~ .. 793 o 0 Balance carried down .. .. •• IU,O»O 1. o Printing and stationery .. .. .. 251 9 0 Office fittings and requisites .. .. .. 34 2 9 Postage, telegrams, and rent of boxes.. .. 278 10 0 Telephone rentals, &c. .. .. • • 82 6 1 Books, newspapers, &c. .. .. • • 43 16 5 Maintenance of typewriters, &c. .. ■ • 43 4 3 Overtime and meal allowances .. .. 74 1 4 Transfer expenses .. .. .. •• 9 4 (I Travelling-expenses .. .. •• 91 12 11 Compassionate allowance to Mrs. J. C. Rice .. 85 0 0 Miscellaneous expenses .. .. .. 1 15 0 Depreciation .. .. •• •• 141 7 5 £10,700 1 6 £10.700 1 <» £ s. d. * e - ''• To Balance brought down 10,685 12 8 By Apportionment of cost of administration to Interest on capital 77 1 6 branches— . . ~„ ,„ „ Mercantile Marine Branch .. ■• :>,'49 19 8 Harbours Branch .. .. ■ • 702 15 l> Inspection of Machinery Branch .. .. 3,066 13 2 Fisheries Branch .. .. • • 383 5 10 Ross Dependency Account .. .. 10 <> (i Westport Harbour Account .. • • "50 0 0 Hock-oyster Industry Account .. .. 100 0 0 £10,762 14 2 £10.762 ™ 2 MERCANTILE MARINE BRANCH. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. £ 8. d. £ s. d. I Income. £ sd. To Lighthouses- > By Light Dues 84,062 0 5 General maintenance ..23,691 3 4 Survey of ships .. 4,184 18 11 Working-expenses of tender ..21,257 :\ 11 Engagement and discharge of seamen.. .. 2,230 .i f> 44,948 7 :) Fines and forfeitures .. .. .. « » ' Mercantile Marine offices, ftr.— Deck-cargo licenses 59 17 0 Salaries 19,646 10 4 Examination fees .. .. .. .. 00l i " Services of Customs officers .. 2,600 0 0 Sale of charts, books and forms .. .. 1,067 411 Rent . 1,374 0 0 Sale of ' New Zealand Nautical Almanac " .. 121 18 8 Fuel light,,(p. .. .. 20 10 11 Registry of shipping fees .. .. .. 117 8 0 Printing and stationery .. Iβ:! II 6 Costs awarded the Department— Office fittings and requisiteH .. 68 3 6 (") Nautical inquiries .. .. .. 48 14 ;> Postage, telegrams, and rent of 0) Prosecutions under Shipping and .Seamen i_ i-w ii in Art .. .. .)b Jo J boxes .. .. •• l->» 11 I" •<""•. •• „.„ „ Q Telephone rentals, &c. .. 182 16 11 Fares freight, &c. 1,213 3 8 Books, newspapers, &c. .. 67 19 I Sale of surplus stores .. .. .. 49 15 11 Nautical inquiries .. .. 198 2 8 Services of lighthouse tender in respect of Legal expenses .. 44 15 6 harbours .. .. .. •■ 16 4 Transferexpenses '.'. .. 414 4 Rents of buildings and reserves .. .. 117 90 Travelling-expenses.. .. 868 0 6 Miscellaneous receipts .. .. .. 91 1 U Examination expenses .. 225 14 1 Charts, saleable books and forms 418 18 11 "New Zealand Nautical Almanac" .. .. 571 16 1 Preparation of tide-tables .. 550 0 0 Checking passenger traffic .. 120 8 0 Relief of distressed seamen .. 17 17 0 Miscellaneous expenses .. 72 4 1 27.363 3 1 Head Office administration .. .. .. 5,749 19 8 Reserve for bad debts .. .. •• 10 0 0 Depreciation .. .. .. .. 8,179 0 10 Balance carried down .. .. •■ 8,81552 £95,065 16 0 £95,065 16 0 £ s. d. £ «• d - To Interest on capital 16,639 48 By Balance brought down .. .. .. 8,815 6 2 Excess expenditure over income transferred to General Income and Expenditure Account .. 7,823 Hi li £16,639 4 8 £16,638 ■! 8

B.—l [Pt. IV].

MARINE DEPARTMENT— continued. HARBOURS BRANCH. Income and Expenditure Account foe the Year ended 31st March, 1931. Expenditure. £ s. d. Income. £ s. d. To Salaries and wages .. .. .. 1,872 11 5 By Pilotage .. .. .. .. .. 60 10 6 Repairs and maintenance .. . . .. 578 17 1 Port charges .. .. .. .. 720 18 6 Services of lighthouse steamer .. .. 1,266 13 4 Harbourmasters'fees .. .. .. 3 5 4 Supervision and maintenance of foreshore .. 639 B 4 Wharfage .. .. .. .. 250 7 7 Cargo-working gear, investigations connected Harbour boat license fees .. .. .. 18 10 0 with .. .. .. .. .. 32 8 3 Watermen's license fees .. .. .. 1 10 0 Rent .. .. .. . . .. 26 14 4 Foreshore rentals .. .. .. .. 807 19 2 Office expenses .. .. .. .. 24 811 Royalty on shingle, sand, &c. .. .. 3,695 18 1 Telephone rentals, &c. .. .. .. 27 310 Order in Council and permit fees .. .. 56 0 0 Travelling-expenses .. .. .. 13 17 5 Rents of buildings .. .. .. 11l 14 2 Grants and subsidies .. . . .. 100 0 0 Services to Customs Department .. .. 235 0 0 Head Office administration . . .. .. 702 15 6 Refunds of Court costs .. .. .. 4 4 0 Reserve for bad debts .. .. .. 11l 0 0 Miscellaneous receipts .. .. .. 25 17 3 Depreciation .. .. .. .. r>B4 14 I Balance carried down .. .. .. 112 5 I £5,991 14 7 £5,991 14 7 £ s. d. £ s. d. To Interest on capital .. .. .. .. 1.003 17 2 By Balance brought down .. .. .. 112 5 1 Excess expenditure over income transferred to General Incomo and Expenditure Account .. 891 12 1 £1,003 17 2 £1,003 17 2 INSPECTION OF MACHINERY BRANCH. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. £ s. d. | Income. £ s. d. To Salaries .. .. .. .. .. 16,730 17 3By Boiler-inspection fees .. .. .. 8,416 8 9 Rent .. .. .. .. .. 1,334 2 8 Machinery-inspection fees .. .. .. 13,815 6 3 Printing and stationery .. .. .. 257 14 0 Special inspection fees .. .. .. 229 011 Office fittings and requisites .. . . 68 5 3 Examination fees .. .. .. .. 384 17 6 Postage, telegrams, and rent of Ih,\, .. :',(i!) :t (i Drawings, examination of .. .. .. 30 5 0 Telephone rentals, &c. .. .. .. 251 ."> II Miscellaneous receipts .. .. .. 44 15 5 Commission on revenue collected by Post and Balance carried down .. .. .. 5,208 5 0 Telegraph Department .. .. .. ">7O 2 6 Books, newspapers, &c. .. .. .. 66 17 11 Fuel, light, and cleaning .. .. .. l".i 17 8 Legal expenses .. .. .. .. 14 12 6 Examination expenses .. .. .. 17 0 8 Inquiries and technical investigations .. (i 10 0 Transfer expenses .. .. .. 259 4 0 Travelling-expenses .. .. .. 4,621 7 4 Head Office administration .. .. 3,066 13 2J Reserve for bad debts .. .. .. 115 10 5 I lepreciation .. .. .. .. 409 14. 1 £28,128 18 10 £28,128 18 10 £ s. d. , £ s. d. To Balance brought down .. .. .. 5,208 5 0 By Excess expenditure over income transferred to Interest on capital .. .. .. 189 11 ID General Income and Expenditure Account .. 5,397 16 10 £5,397 16 10 £5,397 16 10 FISHERIES BRANCH. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. £ s. d. Income. £ s. d. To Salaries and wages .. .. .. .. 2,153 18 10 By Net profit on rock-oyster industry transferred Maintenance of launches .. .. .. 317 6 9 from Profit and Loss Account .. .. 1,392 6 3 Kent .. .. .. .. .. 143 0 0 Kishing-boat license and registration fees, &c. .. 427 15 11 Office fittings and requisites .. .. .. 47 16 6 Salmon-license fees .. .. .. 49 0 0 Postage, telegrams, \ c .. .. .. « 4 10 Rental of buildings .. .. .. 25 0 0 Telephone rentals, Se. .. .. .. Ml 14 1 J Iteiital of toheroa areas .. .. .. 300 0 0 Books, newspapers, &c. .. .. .. ~i(> l!l (i Sale of quinnat-salmon ova .. .. .. 3 6 6 Legal expenses, &c. .. .. .. 47 15 1 ! Sale of salmon .. .. .. .. 41 1 8 Travelling-expenses .. .. .. 291 17 2 Services to Customs Department .. .. 25 0 0 Miscellaneous expenses .. .. .. 13 42 ! Costs awarded the Department in connection with Head Office administration .. .. .. 383 5 10 prosecution under the Fisheries Act .. 43 11 10 Grants and subsidies .. .. .. 7."> 0 0 Miscellaneous receipts .. .. .. 23 19 11 Depreciation .. .. .. .. 489 15 4 Balance carried down .. .. .. 1,764 16 0 £4,095 18 1 £4,095 18 1 E s. d. £ s. d. To Balance brought down .. .. .. 1,764 Iβ 0 By Excess expenditure over income transferred to Interest mi capital .. .. .. .. 343 5 111 (iencral Income and Expenditure Account .. 2,108 1 10 £2,108j|l 10 £2,108 1 10 7*

B.—l [Pγ. IV].

MARINE DEPARTMENT— continued. ROCK-OYSTER INDUSTRY. Profit and Loss Account for 1930 Season. Dr. £ s. d. I Or. £ s - dTo Salaries and wages .. .. .. .. 3,222 14 1 By Sales .. .. .. •• ■• 6,422 8 8 Maintenance of ketch and launches .. .. 384 11 5 Rent .. .. •• •• ■• i) 5 0 Freight and cartage .. .. .. 468 16 5 , Sacks and stores .. .. .. .. 163 15 2 Wharfage and cranage .. .. .. 50 2 9 Rent, fuel, light, &c. .. .. .. 53 19 7 Administration expenses .. .. .. 190 0 0 Travelling-expenses .. .. .. 63 8 4 Office expenses .. .. .. .. 19 12 6 Printing and stationery .. .. .. 27 16 3 Advertising .. .. .. .. 6 10 6 Miscellaneous expenses .. .. .. 5 9 0 Depreciation .. .. .. .. 260 17 7 Balance carried down .. .. .. 1,514 0 1 £6,431 13 ~8 £6.431 13 JS £ s. d. £ s- d. To Interest on capital .. .. .. .. 121 13 10 By Balance brought down .. .. .. 1,514 0 1 Net profit .. .. .. .. 1,392 6 3 £1,514 0 1 £1,514 0 1 ROSS DEPENDENCY. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. £ s. d. | Ineome. £ s. d. To Salaries .. .. .. .. .■ 18 810; By Miscellaneous receipts .. .. .. 2 1(1 0 Postage, telegrams, &c. .. .. .. 618 (I Balance carried down .. .. .. 140 0 4 Printing and stationery .. .. .. 3 10 1 Travelling-expenses .. .. .. 16 4 2 Miscellaneous expenses .. .. .. 10 14 7 Refund of royalty overpaid in 1929-30 .. 74 15 0 Head Office administration .. .. .. 10 0 0 Depreciation .. .. .. .. 1 19 8 142 10 4 £142 10 4 £ s. d. : £ B. d. To Balance brought down .. .. .. 140 0 4 By Excess expenditure over income transferred to Interest on capital .. .. .. .. 3 10 2 General Income and Expenditure Account .. 143 10 6 £143 10 6 £143 10 6 General Income and Expenditure Account for the Year ended .31st March, 1931. Expenditure. Income. To Deficits transferred from branch Income and £ s. d. By Balance, being excess expenditure over income £ s. d. Expenditure Accounts— after charging depreciation and interest on Mercantile Marine Branch .. .. .. 7,823 19 6 capita] .. .. .. .. .. 16,305 I) 9 Harbours Branch .. .. .. 891 12 1 Inspection of Machinery Branch .. .. 5,397 16 10 Fisheries Branch .. .. .. .. 2,108 110 Ross Dependency Account .. .. 143 10 6 £16,365 0 9 £16,365 0 9 Notes. —The following ohargea are included for which the Department possesses no parliamentary appropriation: (o) Services of Customs officers ; (6) rental value as assessed by Public Works Department ; (e) interest at 4J per cent, on capital as at Ist April, 1930; (d) proportion of cost of raising public-works loans; (f) Public Winks Department overhead cost. Depreciation has been allowed for on balances of assets as at Ist April. 1930, the total charge being carried to Depreciation Reserve. Credit has been taken without appropriation for services rendered to the Customs Department.

100

B.—l TPt. IVI.

MARINE DEPARTMENT— continued. Balance-sheet as at 31st March, 1931. Liabilities. Assets. £ s. d. Capital— £ s. d. £ s. d. Land .. .. .. .. .. 28,941 17 0 Public Works Fund .. .. 20(!,152 1 4 Buildings .. .. .. .. .. 8,190 4 11 Consolidated Fund .. .. 291,730 6 6 Lighthouses (including land, towers, buildings, 557,882 7 10 furniture, apparatus, and equipment .. 303,795 12 10 Creditors— Fog-signals.. .. .. .. .. 7,579 16 9 Departmental .. .. 1,092 12 1(1 Radio direction-finding experiments .. .. 1,971 3 8 Sundry .. .. .. 2,430 17 7 Radio direction-finding beacons .. .. 1,517 12 2 3,523 10 5 Beacons, buoys, and moorings .. .. 8,047 5 3 Rentals, &c, paid in advance .. .. 67 19 11 Government steamers .. .. .. 76,772 11 'J Reserve— Wharves .. .. .. .. .. 2,354 0 0 Depreciation .. .. 81,338 12 1 Harbour equipment (including launches, flagstaffs, Bad debts .. .. .. 100 0 0 signalling-apparatus, tools, &c.) .. .. 3,004 2 8 Rebates .. .. .. 826 0 0 Oyster-beds .. .. .. .. 130,995 15 6 82,263 12 1 Oyster ketch and launches .. .. .. 6,796 6 0 Deposit Accounts .. .. .. .. 409 19 6 Fish-hatcheries and equipment .. .. 2,649 10 2 Writings-off Reserve Account .. .. .. 2,859 6 8 Fisheries Development Account .. .. 5,192 14 10 Motor-vehicles .. .. .. .. 1,887 11 2 Automatic flashing lamps .. .. .. 258 12 10 Test-pumps and pressure-gauges .. .. 444 13 4 Office furniture and fittings .. .. .. 6,424 15 1 Mechanical office appliances .. .. .. 971 11 9 Library .. .. .. .. .. 1,617 17 2 Stores, tools, &c. .. .. .. .. 13,462 15 2 Stationery .. .. . . .. .. 472 19 3 Charts, saleable books, and forms .. .. 2,661 5 9 Unemployment-insurance stamps .. .. 62 10 10 Official stamps .. .. .. .. 90 18 3 Payments in advance .. .. .. 113 3 8 Debtors— £ s. d. Departmental .. .. 241 12 4 Sundry .. .. .. 9,521 9 6 9,763 1 10 Writings-off Suspense Account .. .. 2,859 6 8 Deposit Cash Account — Consolidated Fund deposits .. 25 8 9 Receiver-General's deposits .. 10 0 II Other deposits .. .. 374 1(1 !) 409 19 6 Cash in transit .. .. .. .. 31 0 2 Cash in Post Office .. .. .. .. 607 18 6 Treasury Adjustment Account .. .. 693 1 3 Excess of expenditure over income .. .. 16,365 0 9 i £647,006 16 5 £647,006 16 5 G. C. Godfeey, Secretary. J. E. Encjel, 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. The following comment is appended : " The net book value of the s.s. ' Tutanekai ' has been written off Consolidated Fund capital, whereas in the opinion of the Audit Office the authority of Parliament, under section 3 (3) of the Public Revenues Act, 1926, should have been obtained."— G. F. C. Campbell, Controller and Auditor-General.

101

B.—l [Pt. IV].

MENTAL HOSPITALS DEPARTMENT. Institutional Accounts for the Year ended 31st March, 1931.

102

Auckland. Christchurch. Dunedin. Hokitika. Nelson. Porirua. Tokanul. Klngeeat. Total. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Salaries .. .. .. 38,966 19 3 40,872 0 9 49,135 12 2 12,762 8 0 17,687 7 5 48,795 16 2 18,880 4 0 1,114 7 2 228,214 14 11 Official visitor .. .. .. 50 8 0 31 10 0 .. 10 10 0 .. 41 13 4 6 5 0 .. 140 6 4 Advertising, books, &c. .. .. 117 0 415 13 19 6 620 316 6 17 0 200 .. 37 18 5 Bacteriological research .. .. .. 5 19 0 0 11 0 10 6 0 10 6 25 13 10 .. .. 32 14 11 Bedding and clothing .. .. 5,226 7 5 5,051 12 0 5,424 6 10 972 0 9 1,441 18 5 5,952 13 1 1,495 19 1 110 0 9 25,674 18 4 Building repairs and maintenance 2,481 9 7 4,785 7 5 7,275 2 6 327 1 5 1,642 16 9 6,354 18 5 1,713 8 5 360 16 10 24,941 1 4 Dental services .. .. 15 1 1 31 6 7 7 3 10 5 4 6 2 0 0 :.; 19 0 20 11 6 .. 139 6 6 Farm-produce consumed .. 4,115 16 8 6,690 4 7 7,778 9 4 712 0 10 2,759 14 11 6,074 8 11 2,631 15 10 152 11 7 30,915 2 8 Fencing, draining, and reading . . 44 12 2 6 0 0 41 16 11 27 16 6 20 8 1 124 8 6 5 114 12 10 6 283 4 0 Freight and cartage .. .. 72 17 11 258 11 9 375 10 5 12 11 173 15 5 321 10 11 200 1 7 25 14 2 1,429 5 1 Fuel, light, water, &c. .. .. 6,289 19 0 6,489 7 9 7,175 6 2 1,136 8 2 2,894 0 5 5,396 9 0 2,742 18 11 200 18 0 32,325 7 5 Funeral expenses .. .. 68 16 6 64 0 0 87 15 2 6 5 0 63 5 0 85 17 6 48 9 6 .. 424 8 8 Furniture, repairs, &c. .. .. 664 19 7 1,760 4 7 591 16 11 934 8 2 1,604 4 10 485 2 1 1,905 17 11 14 9 9 7,961 3 10 Gardens and shrubberies .. 24 17 3 87 0 1 21 16 9 2 4 7 19 2 11 103 18 10 25 9 4 .. 284 9 9 Laundry expenses .. .. 405 13 0 280 13 3 904 11 1 930 10 9 194 7 4 2<i4 16 4 259 18 0 2 1 10 3,242 11 7 Machinery, repairs, and stores .. 94 5 0 151 18 7 390 18 2 5 1 10 16 7 9 1()4 7 8 153 18 6 .. 916 17 6 Maintenance of motor-vehicles .. 141 9 7 589 5 11 510 12 5 95 13 4 230 1 9 400 0 1 363 3 2 65 10 9 2,395 17 0 Medicalfees .. .. .. 332 16 4 245 3 6 159 14 6 15 16 0 47 13 10 332 5 1 70 16 8 .. 1,204 5 11 Nursing staff — Transfer expenses .. .. 2 11 6 11 14 7 4 12 6 .. 476 187 039 .. 24 18 5 Treatment in general hospitals .. 3 12 0 25 9 0 41 0 0 28 9 3 110 12 13 6 .. .. 112 4 9 Uniforms, purchase of .. 227 3 9 309 10 3 338 13 3 146 9 10 86 6 7 382 15 5 114 10 9 10 17 3 1,616 7 1 Office equipment .. .. 1 16 10 13 18 8 .. 21 13 8 3 2 0 1 10 7 25 13 7 .. 07 15 4 Patients' friends .... .. .. 100 0 0 .. .. .. .. .. 100 0 0 gratuities .. .. 88 12 4 28 2 7 119 19 3 43 5 2 174 7 0 91 15 7 27 5 5 .. 573 7 4 recreation .. .. 1,626 9 10 1,202 10 8 2,525 17 0 452 5 8 692 18 5 2,283 15 7 843 15 11 103 15 3 9,731 8 4 transfer expenses .. .. 75 12 9 2 16 2 0 8 6 20 14 0 62 1 8 j 3 8 7 1 10 7 166 12 3 treatment in general hos- 164 8 0 28 15 0 140 14 0 10 10 0 66 12 0 159 11 6 15 15 0 .. 586 5 6 pita! Postages and telegrams .. .. 113 9 2 107 10 10 106 10 2 20 7 6 40 10 5 : 152 0 11 58 7 4 4 0 1 602 16 5 Printing and stationery .. .. 250 14 4 235 19 9 156 5 3 49 12 7 81 10 11 199 11 4 72 19 3 18 7 1,048 2 0 Rations .. .. .. 15,188 6 10 13,111 10 6 17,615 0 5 4,710 9 4 5,216 6 0 19,487 16 7 5,121 6 10 1,115 11 5 81,566 7 11 Stores — Loose and artisans' .. .. 42 7 4 22 17 7 45 10 7 17 19 4 .. .. 82 6 4 9 14 9 220 15 11 Other .. .. .. 217 14 6 .. .. .. .. 1,771 10 5 211 13 7 .. 2,200 18 6 Surgery and dispensary — Drugs, &c. .. .. .. 348 3 10 361 6 10 293 17 5 67 15 7 134 5 3 350 10 7 72 3 7 18 9 1,629 11 10 Wines, spirits, &c. .. .. 13 17 4 16 18 0 32 12 1 .. 7 16 0 12 0 7 .. .. 83 4 0 Telephone services .. .. 43 16 5 117 5 6 207 18 1 27 6 7 47 3 0 117 5 8 50 13 11 .. 611 9 1 Travelling-expenses .. .. 50 8 3 I 44 11 3 238 13 11 18 7 4 41 9 3 86 6 9 23 10 9 4 11 9 507 19 3 Sundry expenses .. .. 280 14 12 4 0 12 6 0S6 647 7 19 4 .. .. 32 53 Travelling-allowances .. .. 62 0 4 89 7 0 107 5 5 21 0 0 121 18 11 .. 31 1 5 2 4 11 434 18 0

B.—l [Pγ. IV]

103

Head Office adminiitration expenses 2,167 10 1 1,693 6 2 1.980 9 1 413 9 9 715 7 10 2,356 3 11 917 4 3 .. 10,243 11 1 Law-costs 4 15 0 4 4 0 5 18 0 .. .. 10 10 0 .. .. 25 7 0 Depreciation '.'. ■■ 5,057 19 0 5,639 18 3 8,150 15 0 1,532 18 9 3,036 13 6 9,110 0 7 4,015 0 8 997 9 8 37,540 la 5 Compassionate allowances .. .. • • 151 18 2 .. .. 348 5 9 .. .. 500 3 11 Grants towards repatriation of alien .. .. .. . • • ■ Jo 0 0 .. .. _o u u patients .„. u 0 Funerals of victims, Sookburn fatality .. 134 9 2 .. .. .. -j - ■_• id4 a z Total .. .. .. 84,676 10 0 90,693 17 9 112,261 12 0 25,534 2 7 39,299 11 0 111,969 10 7 12.213 9 8 4,311 14 4 510.950 7 11 Balance brought down .. .. 59,409 6 0 65,957 2 7 85,829 15~1 24,035 18 11 34,034 4 5 80,334 16 7 30,884 19 3 4,266 0 10 384,752 3 8 Interest 9,713 19 0 10,252 7 10 12,982 10 9 2,511 6 4 5,390 2 0 14,764 16 3 6,738 18 7 1,190 6 1 63,544 6 10 Net loss from Farm Account .. .. I .. .. 312 18 1 1,054 14 10 •■ ■_• 377 5 2 1,744 18 1 Total 69,123 5 0 76,209 10 5 98,812 5 10 26,860 3 4 40,479 1 3 95,099 12 10 37,623 17 10 5,833 12 1 450,041 8 7 Income. £ s. d. £ s. d. £ s. d. £ s. d. £ e. d. £ s. d. £ s. d. £ s. d. £ s. d. Maintenance fees .. .. 24,754 17 3 23,870 12 6 23.913 13 10 1,304 13 1 5,090 16 6 30,877 5 6 11,009 15 6 .. 120,82114 2 Board and lodging .. .. .. 18 0 222 13 0 15 7 6 14 10 1 202 18 6 43 17 6 40 1 0 540 15 7 Metal, rags, &?., sale of .. .. 86 18 6 50 5 0 173 8 0 4 11 .. 81 0 9 0 5 3 .. 395 18 7 Offal, institution, sale of .. 71 17 7 444 9 8 1,644 2 1 74 2 0 .. 43 18 5 114 12 2 5 12 6 2,398 14 5 Sacks, institution .. .. 29 13 11 .. 18 0 0 .. .. 49 10 10 .. .. ,„?!„« Rents .. .. 320 0 0 370 0 0 460 0 0 100 0 0 160 0 0 370 0 0 160 0 0 .. 1,940 0 0 BXnct7a X rried 9e down '.'. '.'. 59,409 0 65,957' 2 7 85,829'l5 1 24,03s'l8 11 34,034' 4 5 80,334' 16 7 30,88J'l9 3 4,266' 0 10 384,752 3 8 Total 84,676 10 0 90,693 17 9 112,26112 0 25,534 2 7 39,299 11 0 111,959 10 7 42,213 9 8 4,31114 4 510,950 7 11 Net profit from farms .. .. " 94110 0 1,753 111 2,258 7 9 .. .. 2,120 0 3 202 18 10 .. 7,275 18 9 Excess of expenditure over income 68,18115 0 74,456 8 6 96,553 18 1 26,860 3 4 40,479 1 3 92,979 12 7 37,420 19 0 5,833 12 1 442, 76o 9 10 Total 69,123 5 0 76,209 10 5 98,812 5 10 j 26,860 3 4 40,479 1 3 95,099 12 10 37,623 17 10 5,833 12 1 450,041 8 7 Net cost per patient for year .. 51 12 3 72 3 0 79 19 11 106 11 9 92 16 10 64 14 11 66 18 10 .. 70 18 5

8.-l IPt. IVI.

MENTAL HOSPITALS DEPARTMENT— continued. Farm Working Account for the Year ended 31st March, 1931.

104

Auckland. Cliristchurch. Dunedln. Hokitika. Nelson. Porirua. Tokanui. Kingseat. Total. I • . . t Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ e. d. £ s. d. £ s. d. £ s. d. Live-stock at 1st April, 1930 .. 1,470 12 6 4,431 2 6 4,429 7 6 323 15 0 3,221 15 0 4,645 17 6 5,289 10 0 1,346 0 0 25,158 0 0 h Stored and growing crops .. 1,504 6 8 3,468 9 2 4,161 10 0 199 15 4 1,555 3 4 1,115 2 8 2,158 0 0 887 0 0 15,049 7 2 rPurehase of live-stock .. .. 99 18 0 416 17 5 43 8 0 8 8 0 42 12 8 126 17 8 706 16 0 95 5 0 1,540 2 9 Farm— . h Live-stock sundries .. .. 17 8 0 111 11 1 43 3 0 7 16 7 54 17 5 52 14 8 80 19 0 12 19 5 381 9 2 h Salaries and wages .. .. 724 15 2 2,316 8 <.) 4,341 18 4 759 10 0 2,052 13 4 1,621 3 4 1,824 1 6 866 13 4 14,507 3 9 Feed .. .. .. 267 17 3 :!53 4 0 605 14 10 154 10 8 498 13 2 1,127 16 1 32 6 4 .. 3,040 2 4 4Fertilizers .. .. .. 415 7 5 310 10 4 596 12 10 7(1 6 2 328 15 4 364 4 0 714 9 4 311 1 11 3,111 7 4 Seeds .. .. .. 88 12 2 299 16 0 261 4 8 37 14 9 176 15 7 75 4 1 93 11 0 72 16 4 1,105 14 7 Repairs (implements, harness) .. 119 11 2 175 3 8 222 17 3 .. 27 16 2 159 0 0 115 15 4 81 11 10 901 16 5 Sundries .. .. .. 22 16 11 500 7 5 160 0 1 12 5 6 76 6 8 73 1 6 128 12 1 48 13 9 1,022 3 11 Buildings, repairs to .. .. 4 8 6 20 11 7 17 16 1 4 2 3 87 3 7 .. 15 15 0 0 7 7 150 4 7 Machinery, repairs to .. .. 036 399 .. 066 18 5 10 .. .. 0 110 22 16 7 Cereals, &e. .. .. .. .. 434 10 9 .. .. .. .. .. .. 434 10 9 Fencing, draining, and roading .. 33 5 2 .. 69 16 1 7 17 8 63 14 6 99 18 6 325 1 0 16 0 590 18 11 Freights and cartages .. .. 40 6 3 0 5 10 50 14 7 i> 16 0 .. .. 2 19 6 .. 104 2 2 Rents, rates, &c. .. .. .. 2,049 16 5 12 14 2 .. 2 5 1 .. .. .. 2,064 15 8 Depreciation .. .. .. 131 11 0 132 16 0 286 6 0 7 Hi 7 170 11 11 353 13 0 177 9 1 12 7 0 1,272 10 7 Vehicles other than motors .. 11 5 0 15 15 0 .. 48 (I 0 18 0 (I .. 19 0 0 3 10 0 115 10 0 Carried down .. .. .. 2,614 3 0 3,650 5 0 3,920 1 7 .. 142 13 3 3,674 14 4 1,277 16 3 290 14 4 15,570 7 9 Total .. .. .. 7,566 7 8 18,691 0 8 19,223 5 0 1,652 1 0 8,528 2 10 I 13,489 7 4 12.062 1 5 4,030 17 6 86,143 3 5 Loss brought down .. .. .. .. .. 251 6 10 .. .. .. .. 251 6 10 c Interest on capital .. .. 1,672 13 0 1.897 3 1 1,661 13 10 61 11' 3 1.197 8 1 1,554 14 1 1,074 17 5 667 19 6 9,788 0 3 H Net profit .. .. .. 941 10 0 1,753 1 11 2,258 7 9 .. .. 2,120 0 3 202 18 10 .. 7,275 18 9 Total .. .. . 2,614 3 0 3.650 5 0 3,920 1 7 312 18 1 1,197 8 1 3,674 14 4 1,277 16 3 667 19 6 17,315 5 10 Income. £ e. <!. £ s. d. £ s. d. E s. d. «J s. d. £ s. d. £ s. d. £ s. d. £ 8. <1. Live-stock sales .. .. 384 18 9 1,684 0 6 1,123 17 7 84 2 0 285 6 7 811 19 2 943 13 3 246 13 6 5,564 11 4 Poultry and eggs .. .. 215 8 6 j 806 7 4 689 7 5 60 14 9 374 14 10 949 1 9 2 3 4 .. 3,097 17 11 Skins, hides, &c. .. .. .. 17 16 6 51 16 9 5 9 0 92 17 5 22 0 11 252 9 7 3 16 9 446 6 11 Wool .. .. .. .. .. 147 15 0 .. .. 155 9 1 33 18 9 148 16 6 .. 485 19 4 Butterfat .. .. .. 323 11 4 626 17 6 399 19 4 .. 192 4 3 13 14 Id 718 17 11 621 6 7 2,896 11 9 Milk and cream .. .. 1,334 18 8 1,817 0 6 3,498 2 9 27.") 16 0 719 18 5 3,590 5 6 866 5 10 r>7 1 0 12.149 8 8 Fruit and vegetables .. .. 2,150 19 7 3,325 3 9 2,826 8 2 275 4 7 1,030 6 10 1,210 2 6 593-5 1 103 15 7 11,515 6 1 Meat .. .. .. 83 1 3 637 6 6 1,015 3 0 100 5 6 585 1"> 6 455 9 9 1,180 17 .. 4,057 3 1 Cereals, hay, &c. .. .. .. 2,098 6 ". .. .. 26 0 0 .. .. .. 2,124 6 5 Sales of sacks .. .. .. 789 .. .. .. .. .. .. .. 789 Horse-feed .. .. . . .. .. .. .. ,, ,. 92 4 1 92 4 1 Live-stock at 31st March, 1931 .. 1,451 17 6 4.799 10 0 4,605 0 0 301 15 0 3,342 0 0 5,119 17 6 6,316 0 0 1,793 0 0 27,729 0 0 Stores and growing crops at 31st 1,614 3 4 2.730 16 8 5,013 10 0 297 7 4 1,723 2 0 1,282 16 8 1,950 8 4 1,113 0 0 15,725 4 4 March, 1931 Sundries ...... .. .. .. .. 0 7 11 .. .. .. 0 7 11 Loss carried down .. .. .. .. .. 251 6 10 .. .. .. .. 251 .6 10 Total .. .. .. 7,566 7 8 18,691 0 8 19,223 5 0 1,652 1 0 8,528 2 10 13,489 7 4 12.9(12 1 5 4,030 17 6 86,143 3 5 Profit brought down .. .. 2,614 3 0 3,650 5 0 3,920 17 .. 142 13 3 3,674 14 4 i 1,277 16 3 290 14 4 15,570 7 9 Net loss, to Institution Account .. .. .. .. 312 18 1 1,054 14 Hi .. .. 377 5 2 1,744 18 1 Total.. .. .. 2,614 3 0 3,650 5 0 3,920 17 312 18 1 1.197 8 1 3,674 14 4 1,277 16 3 667 19 6 17,315 5 10

B.—l [Pt. IV].

MENTAL HOSPITALS DEPARTMENT— continued. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. \ Income. £ b. d. I'o 1 nstitutional accounts— £ s. d. By Balance .. .. .. .. .. 443,208 2 3 Auckland .. .. .. .. 68,181 15 0 Christchurch .. .. .. .. 74,4!56 8 6 Dunedin .. .. .. .. !)6,. r >s3 18 1 Hokitika .. .. .. .. 26,860 3 4 Nelson.. .. .. .. .. 40,479 1 3 Porirua .. .. .. .. 92,970 12 7 Tokanui .. .. .. .. 37,420 19 0 KJngseat .. .. .. .. r>, 833 12 1 Interest on Wellington Land Account .. M- Il> 5 £443,208 2 3 £443,208 2 3 Balance-sheet as at 31st March, 1931. l/mlrilitie*. Assets. £ s. J. Capital Account — £ s. d. Land .. .. .. .. .. 232,845 6 5 Public Works Fund .. .. .. 1,529,347 8 5 Buildings (institutional) .. .. .. 1,187,831 8 10 Consolidated Fund .. .. .. 234,183 13 1 Buildings (farm) .. .. .. .. 37,993 8 3 Sundry creditors — £ s. d. Plant and machinery (institutional) .. .. 57,931 711 Departmental .. .. 1,500 6 9 Plant and machinery (farm) .. .. 2.(560 0 I Others .. .. .. 6,895 3 2 Improvements .". .. .. .. 74,398 3 I 8,395 !> 11 Motor-vehicles .. .. .. .. 3,310 11 1 Depreciation Reserve .. .. .. 218,013 7 6 Vehicles other than motors .. .. .. 1,429 l!l II Bad Debts Reserve.. .. .. .. 5,16" 0 0 Loose and artisans'tools .. .. .. 2,653 9 8 Writings-off, Reserve Account .. .. 3,406 4 0 Farm implements .. .. .. .. 3,562 15 0 Treasury Adjustment Account .. .. 264,720 13 1 Stores and equipment .. .. .. 102,897 2 (i Live-stock .. .. .. .. 27,729 0 0 Stored and growing crops .. .. .. 15,725 4 4 Surgical instruments .. .. .. 386 17 4 Furniture and fittings .. .. .. 32,016 11 0 Sundry debtors— £ s. d. Departmental .. .. 844 12 1 Other .. .. .. 52,358 19 9 — 53,203 11 10 Expenses paid in advance .. .. .. 44 13 2 Assets in Suspense .. .. .. .. 3,406 4 0 Excess of expenditure over incomo .. .. 443,208 2 3 £2,283,233 16 0 £2,283,233 16 0 Note.—The assets include amounts of a capital nature expended by the Public Works Department for which the Department possesses no parliamentary appropriation. The following charges arc included for which the Department possesses no parliamentary appropriations : («.) Interest at 4£ per cent, on capital as at Ist April, 1930 ; (A) maintenance of buildings by the Public Works Department ; (c) no charge has been made in farm accounts in respect of patients' labour ; (d) sundry debtors for maintenance as at 31st March, 1931, have been estimated. Theo. G. Gray, Director-General of Mental Hospitals. F. A. Lyford, A.R.A.N.Z., Accountant. I hereby certify that the Farm Working Accounts, Institutional Accounts, Income and Expenditure Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit and correctly slate 1 he position as disclosed thereby, subject to the above departmental notes. — J. H. Fowler, Deputy Controller and Auditor-General.

105

B.—l [Pt. IV].

MINES DEPARTMENT Income and Expenditure Account for the Year ended 3Lst March, 1931. Expenditure. £ s. d. Income. £ s. d. To Advertising .. .. .. .. 60 17 3 By Interest .. .. .. .. .. 37l 18 9 Assistance to mining— £ s. d. Water-race reserve timber royalties . . .. 205 12 3 Prospecting .. .. 4,071 210 Territorial revenue under Mining Act, 1926 .. 783 18 7 Roads .. .. .. 697 14 5 Registration and other fees.. .. .. 917 1 0 Bounty on pig iron, Onakaka 10,126 12 8 Rent of buildings .. .. .. .. 69 10 0 14,895 9 11 Hire of drilling equipment .. .. .. 240 2 3 Cost of Dobson disaster inquiry .. .. 36 7 11 Amount recovered from State Coal Minis Depreciation .. .. .. .. 511 7 3 ' Account for boring .. .. .. 276 17 6 Drills maintenance .. .. .. 294 14 0 Goldfields revenue.. .. .. .. 18,388 lit 7 Examinations .. .. .. .. 98 7 4 Balance carried down .. .. .. 29,242 16 3 Freights 16 1 1 Fuel, water, light, &c. .. .. .. 46 14 0 Law-costs and costs of collecting goldtields revenue 280 13 10 Office requisites .. .. .. .. 21 9 5 Outfit allowance .. .. .. .. 26 0 0 Postages and telegrams .. .. .. 239 6 1 Printing and stationery .. .. .. 100 11 7 Rents 546 10 10 Salaries .. .. 8,522 9 2 Schools of Mines and libraries .. .. 4,164 6 It Telephones .. .. .. .. 181! 7 2 Travelling allowances and expenses .. .. 1,802 12 5 Sundry expenses .. .. .. .. 14 19 11 Survey of Reefton Coalfield .. .. 244 11 5 Goldfields revenue.. .. .. .. 18,388 19 7 £50,495 16 2 £50,495 16 2 K s. ,1. £ B. d. To Balance brought down .. .. .. 29,242 16 3 By Excess of expenditure over income .. .. 30,284 3 2 Interest on capital .. .. .. 1,041 611 £30,284 3 2 £30,284 3 2 COAL-MINES ACT, 1925. Revenue Account for the Year ended 31st March, 1931. Dr. £ s. d. Cr. £ s. d. To National Endowment Account .. .. 1,104 3 9 By Rents, royalties, and fees from leases and licenses Land for Settlements Account .. .. '11 5 0 under the Coal-mines Act, 1925 .. .. 31,078 17 0 Primary Education Account .. .. 1,682 14 5 Secondary Education Account .. .. 701 13 6 Grevmouth Harbour Account .. .. 3,852 3 9 Westport Harbour Account .. .. 17,724 14 10 Consolidated Fund—Territorial revenue carried down .. .. .. .. .. 8,982 1 9 £34,078 17 0 £34,078 17 0 Net Revenue Account. £ s. d. £ s. d. To Salaries .. .. .. .. .. 560 0 0 By Territorial revenue brought down .. .. 8,982 1 9 Printing and stationery .. .. .. 100 0 0 Commission for collecting .. .. .. 741 17 9 Postages and telegrams .. .. .. 35 0 0 Depreciation .. .. .. .. 14 8 Balance carried down .. .. .. 9,037 14 10 £9,723 19 6 £9,723 19 6 £ s. d. £ s. d. To Interest on capital .. .. .. .. 12 2 By Balance brought down .. .. .. 9,037 14 10 Excess of income over expenditure .. .. 9,036 12 8 £9,037 14 10 £9,037 14 10 Note. —The Revenue Account includes rents for period Ist July, 1930, to 30th June, 1931, and royalties for period Ist January, 1930, to 31st December, 1930.

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B.—l [Ft. IV].

MINES DEPARTMENT— continued. Balance-sheet as at 31st March, 1931. Liabilities. Asaeto. £ s. d. Capital Account— £ B. d. £ 8. d. Land .. .. .. .. .. 4,349 0 0 Consolidated Fund .. .. 10,417 14 1 Buildings .. .. .. .. .. 311 17 6 Public Works Fund .. 806,388 5 11 i Stores .. .. .. .. .. 606 81(),806 0 0 Motor-cars.. .. .. .. .. 785 0 5 Treasury Adjustment Account '.. 17,187 4 10 Furniture and fittings .. .. .. 1,085 8 0 Creditors — Mechanical office appliances .. .. .. 342 6 8 Departmental .. .. 755 5 + Stationery .. .. .. .. .. 10 0 (I Sundry .. .. •• 10,018 15 0 Stamps .. .. .. .. .. 29 10 6 10,774 0 10 Saleable publications .. .. .. 233 11 7 Reserves— £ s>. d. Depreciation .. .. 4,L'.'Sl> 7 .! Mortgages .. .. .. 5,840 0 0 Bad and doubtful debts .. 1,066 0 0 Interest accruod due .. .. ">1 5 6 6,201 7 3 ! 5,891 0 6 Amounts held on deposit .. .. 5,993 7 7 Advance to coal-mining party .. .. 1,465 0 0 Writings-off, Suspense Account .. 7 6 0 Debtors — Departmental .. .. 807 10 6 Sundry .. .. .. 11,961 13 3 12,769 12 9 National Development Account—Development of mining .. .. .. .. .. 793,900 5 II Drills and equipment .. .. .. 7,799 8 11 Library and maps .. .. .. .. 184 7 0 Exhibits .. .. .. .. .. 273 2 5 Mineral collections .. .. .. .. 66 11 0 , Instruments .. .. .. .. 218 13 9 Assets in Suspense .. .. .. .. 7 6 0 Deposit Accounts S. s. cl. Coal-mines Amendment Act, l'J22 10 0 0 Mining Act, 1926 .. .. 81 6 5 Receiver-General .. .. 505 12 1 Local bodies .. .. 3,506 4 3 Receivers of Gold Revenue .. 717 14 6 Post Office .. .. .. 17 10 0 Fixed deposits .. .. 1,155 0 4 5,993 7 7 Excess of expenditure over income Minus Department .. 30,284 3 2 Less excess of income over expenditure, Coal Revenue Accounts .. .. .. 9,036 12 8 ■ 21,247 10 6 £856,96!) 6 6 £856,969 6 6 Notes.—Subsidies totalling £6,634 2s. 2d. 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, 1930. 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 Balancesheet. 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 hooks 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 AuditorGeneral.

107

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MINES DEPARTMENT— continued. MINING ADVANCES ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. £ s. d. Income. € s. d. To Interest on loan capita] .. .. .. 1,884 11 0 By Interest on advances .. .. .. 998 4 8 Exchange on capita] remitted to London for Interest on investments .. .. .. 115 4 1 investment .. .. .. .. 59 11 6 , Balance—Net loss.. .. .. .. 11,62!) 2 7 Reserve for losses in past years .. .. 10,798 810 I £12,742 11 4 £12,742 11 4 Balance-sheet as at 31st March, 1931. Liabilities. Assets. £ s. d. Loan capital —Securities at— £ 8. d. £ s. d. Advances .. .. .. .. .. 36,464 3 7 3J percent... .. .. 5,000 0 0 Sundry debtors .. .. .. -- 3,740 10 2 4 per cent. .. .. .. 23,500 0 0 Accrued interest on advances .. .. .. l(il r> :i ■ I. 1 , percent. .. .. .. 14,490 0 0 li in Public Account .. .. .. 362 611 5J per cent. .. .. .. 2,000 0 0 . Losses— E s. d. 44,990 (t 0 Losses in previous years .. 13,928 4 10 Liability to Consolidated Fund .. .. 2 15 Loss, per Income and Expenditure Interest due to Consolidated Fund .. .. 4,538 8 3 Account .. .. .. 11,629 2 7 Accrued interest on loan capital .. .. 695 14 1 25,557 7 5 Sundrv creditors .. .. .. .. 4 0 9 Reserve for losses .. .. .. .. 16,298 810 £66,528 13 4 £66,528 13 4 Note.—Loan capital amounting to £16,893 9s. lias been redeemed from the Consolidated Fund, being amount of capital losses, £16,849 4s. Bd., written off under the 1920, 1924, 11)27. and 1929 Appropriation Acts. £42 2s. Lid. redeemed from the investment in the Public Debi Redemption Fund, leaving a balance of £2 Is. r>d. due to the Consolidated Fund. The amount of interest due to the Consolidated Fund lias been reduced by the sum of £5,897 16k. lid., representing losses of interest due to this account. A. H. Kimbell, Under-Secretary for Mines. A. W. Gyles, 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.

MISCELLANEOUS ADVANCES FROM CONSOLIDATED FUND. Income and Expenditure Account for the Year ended 31st March, 1931. Kxjii iiililure. £ s. d. Income. £ s. d. To Balance .. .. .. .. .. J4,2:54 5 9 By Interest on advances .. .. .. 14,234 5 9 Balance-sheet as at 31st March, 1931. Liabilities. Assets. Capital— £ s. d. Advances — £ s. d. £ s. d. Advances from Consolidated Fund .. .. 009,121 16 6 Bearing interest— Excess of income over expenditure .. .. 14,234 5 i) Westport Harbour Board .. 81,884 16 1 State Forests Account .. 104,250 0 0 Sundry .. .. .. 10,030 4 0 202,165 0 1 Non-interest-bearing — Rural Intermediate Credit Board .. .. 400,600 0 0 Sundry .. .. .. 6,356 16 5 406,9r.6 Iβ 6 Interest*— Due and unpaid on advances .. .. 4,11267 Accrued on advances .. .. .. 106 11 it Treasury Adjustment Account .. .. 10,015 7 5 £623,356 2 3 j £623,356 2 3 • Interest at 4 per cent, on £150,000 advanced to Working Railways Account on 31st March, IU3O, amounting to £3,410 19s. 2d., Is to be written off. 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. — J. H. Fowler, Deputy Controller and Auditor-General.

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NATIONAL RNDOWMFA'T ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1931. Receipts. £ s. d. Payments. £ s. d. To Balance at Ist April, 1930— £ s. d. By Land Act, 1924, section 295 (2) .. .. r>.K74 3 !l Cash .. .. .. 44,158 5 in Land Aot, 1924, seotions 139, 295, and3s7, Investment Account .. 90,850 0 0 " thirds," &o. .. .. .. 3.536 4 4 135,008 5 10 Payment to universities of portion of nationalRents, &c, from national-endowment lands.. 106,046 3 7 ; endowment residue .. .. .. 13,500 Hi 7 Interest on sales of land .. .. .. 3,097 8 1 ; Transfer to vote " Education "of portion of Transfer from State Forests Account in terms nil ional-endowment residue .. .. 81,004 111 8 of section 39 (2), Forests Act. I !121 22 .. 9,494 12 8 j Portion of national-endowment residueapplied Interest on investments— for payment of old-age pensions .. .. 10,502 !• !) National-endowment moneys .. .. 2,.">:!(> 5 7 Refunds arising from operation of section <>, National-endowment trust moneys .. 2,270 16 1 Deteriorated Lands Ad. I!I25 .. .. i>4l l"> 4 Balance. I! Ist March, 1931 .. .. 113,393 2 7 £258,453 11 10 £258,453 11 10 Revenue Account for the Year ended 31st March, 1981. Dr. £ s. d. Cr. £ s. d. To Administration expenses .. .. .. 5,601 9 2 By Accrued rents .. .. .. .. 133,616 7 .! Remissions— Accrued royalties .. .. .. 3.120 12 4 I'nder Land Act, 1924 .. .. .. HO4 4 11 Accrued interest.. .. .. .. 4,248 6 10 I'nder Deteriorated Lands Act, 1925 .. 2,364 o 10 Coal rente .. .. .. .. 1,104 :S 8 By Dominion Revaluation Board .. 38 8 0 Royalties from State forests .. .. 5,244 6 6 Rents written off —Writings-off in Suspense.. 1,933 17 2 Interest on investments— Interest charges under section 20 (3), Dis- National-endowment moneys .. .. 1,386 0 !> charged Soldiers Settlement Amendment National-endowment trust moneys .. 1,795 10 4 Act, 1923 .. .. .. .. I'll 14 3 Rebates .. .. .. .. 2,092 6 3 Commission on coal rents. . .. .. 53 6 9 ■■Thirds-' .. .. .. .. 3,548 14 5 Balance, carried down .. .. .. 133,733 6 0 £150,514 7 9 £150,514 7 9 £ s. d. £ s. d. To Contributions for education and old-age By Balance brought down .. .. .. 133,733 6 0 pensions .. .. .. .. 113,393 2 7 ' Balance from previous year .. .. 8,751 3 1 Adjustment account, previous yi'ar .. SJ2 Lβ 4 Balance, carried forward .. .. .. 28,2(iS In 2 £142,484 9 1 £142,484 9 1 Note. — Owing to the loss of all records for the Hawke's Bay Land District as fl result of the earthquake and fire of 3rd February last, acoruing oharges for the year relating to that district have been estimated pending the re-establishment of records. Balance-sheet as at 31st March, 1931. Liabilities, £ s. d. Assets. Capital A (fount .. .. .. .. 4,048,199 0 10 ! Land — £ s. d. £ s. d. Public Works Fund .. .. .. 701 2 7 Leased .. .. 3,532,950 17 1 Merged interests under section 20, Discharged Unleased .. .. 405,184 8 6 Soldiers Settlement Amendment Act, 3,928,135 3 6 1923— £ s. d. Land subject to section 8, Land Laws Amend Advances .. .. 6,318 19 0 ment Act, 1929 .. .. .. 1,095 4 2 Instalment, principal .. 188 15 4 Buildings .. .. .. .. 1,014 1 3 Instalment, interest .. 434 7 8 National Endowment Trust Aocouni .. 126,306 13 6 6,942 2 0 Sundry debtors for— K B. d. Sundry creditors— Reiil .. .. 61,192 13 0 Contribution for education Less reserve . . .. 750 0 0 and old-age pensions .. 113,393 2 7 Departmental .. .. 24 16 1 60,442 13 0 Miscellaneous .. .. 12 lit 6 Royalties .. .. 4,714 8 8 118,430 IS 2 Coal rents .. .. 899 Iβ 9 Payments in advance [nteiest on sales .. 1,346 \'< 8 Rente .. .. 756 19 I Principal instalments on Interest on sales. . .. Id In <| buildings .. .. 90 \2 (i Royalties .. .. r> 13 1 Departmental .. 6,871 22 77:: 3 2 74,365 8 7 Rents charged in advance .. .. .. 50,025 3 o Postponed rents .. .. .. .. 1,609 II 0 Overpaid rents in Suspense resulting from Interest on sales accrued hut not due .. 958 7 0 capital reductions under Deteriorated Lands Losses in Suspense Aooount .. .. 1,439 17 2 Act, nil , :, .. .. .. .. 1,486 711 Cash—Balance, 31st Maroh, 1931 .. .. 113,393 2 7 Buildings Suspense Account .. .. r>l :( !l Writings-off in Suspense .. .. .. 1,439 17 2 Revenue Account —Balance forward .. 28,268 10 2 £4,251,317 8 9 . £4,251,317 8 9 Note. — Owing to the loss of al! records for the Hawke's Bay Land District as a result of the earthquake and tire of the 3rd February last, accruing charges for the year relating to that district have been estimated. A sum 0f(£14,747 is held in Deposits Vcimnl Miscellaneous, pending identification, when portion may be allocated to the National Endowment Account. W. Robertson, Under-Secretary for Lands. Wμ. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and" documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. 'Hie following comment is appended: The charges on land with respect to expenditure under section 47 of the, Land for Settlements Aet, 1925, or the corresponding provisions of any former Act, have not been abolished as required by section 17 (5) (6) of the Land Laws Amendment Act, 1927. —G. F. C. Campbell, Controller and Auditor-General.

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NATIONAL PROVIDENT FUND. Revenue Account for the Year e.vdkd 31st December, 1930. £ s. d. £ s. d. Amount of fund at bepinninsr of year .. 2,598,981 7 4 Maternity claims (seotion 19) .. .. 6,828 0 0 Contributions .. .. .. .. 254,380 3 6 Maternity claims (approved friendly societies) 36,156 0 0 Interest .. . . .. .. . . 152,631 13 0 Refund of contributions on lapse, reduction, Fines .. .. .. .. .. 796 10 1 I and withdrawal (sections 11, 12, and 13) .. 68,487 11 7 Government contribution under Act .. .. 51,342 11 6 Refund of contributions in lieu of pension Refund of maternity claims by the State .. 42,984 0 0 (seotion 14) .. .. .. .. 1,793 18 4 Contributions overpaid on exit .. .. 36 18 11 Incapacity allowances (sections 17 and 18), Benefits refunded on exit .. .. .. 8,046 11 1 including contributions waived on incapacity Miscellaneous receipts .. .. .. 0 22 (£6Bl 9s. 6d.) .. .. .. .'. 4,110 8 5 Death: Refund of contributions (sections 15 (5) and 16.) .. .. .. .. 14,990 15 5 Death : Allowances on account of widows and children (section 15) .. .. .. 10,783 5 2 Retirement: Allowances (section 13).. .. 25,993 17 9 Refund of contributions overpaid on exit .. 36 18 11 Public Trustee's charges .. .. .. 3,815 15 1 Amount of fund at end of year .. ..2,936,203 6 11 £3,109,199 17 7 i £3,109,199 17 7 Balance-sheet as at 31st December, 1930. Liabilities. £ s. d. ] Assets. £ s. d. Fund as per Revenue Account .. .. 2,936,203 611 In hands of Public TrusteeBalance due Post Office .. .. .. 1,941 7 2 Invested .. .. .. .. 2,852,068 2 7 Claims due and in course of payment*— Uninvested .. .. .. .. 20,274 6 0 Maternity .. .. .. .. 1,996 16 4 Balances in transit.. .. .. .. 10,676 1 9 Death (section 16) .. .. .. 1,281 15 :i Contributions outstanding or in course of Death: Allowances (section 15) .. .. 12(1 7 1 transmission* — Allowances (section 13) .. .. .. 883 4 9 (a) Contributions due but not overdue .. 13,321 5 9 Allowances (section 17) .. .. .. 171 11 6 (b) Contributions overdue .. .. 3,209 2 4 Public Trustee's charges* .. .. .. 1,357 0 2 Government subsidy due under Act*.. .. 51,342 11 6 Refunds in suspense .. .. .. 39,977 5 0 Refund due in respect of maternity claims* .. 3,744 0 0 Deposits on incomplete applications to join fund 016 11 Fines due* .. .. .. .. 401 2 9 Suspense Account .. .. .. .. 266 0 4 Interest due* .. .. .. .. 7,386 11 10 Contributions prepaid .. .. .. 9,299 12 6 Interest accrued but not due* .. .. 46,893 13 5 Investment Fluctuation Reserve (by transfer from refunds unclaimed) .. .. .. 15,511 14 0 £3,009,316 17 11 £3,009,316 17 11 • Included in Revenue Account. R. WITHEFORD, Deputy Superintendent. R. M. Porteous, A.R.A.N.Z., Accountant. I hereby certify that the Balance-sheet and Revenue Account 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 AND FRIENDLY SOCIETIES DEPARTMENT. NATIONAL PROVIDENT FUND. Income and Expenditure Account for Year ended 31st March, 19.31. KxptndUmi. Income.. £ s. d. To Administration charges— £ B . d. By Balance carried down .. .. .. 126,544 till Salaries .. .. .. .. 10,084 7 3 Audit .. .. .. .. 75 0 0 Fees for certificates of birth, &c.. .. 50 0 0 Rent.. .. .. .. .. 1,118 16 2 Commission, allowances, &c. .. .. 5,598 13 2 Commission on money-orders for approved friendly societies' maternity (hums .. 61 13 t> Postage, telegrams, &c. .. .. 359 5 4 Telephone services .. .. .. 105 11 7 Post and Telegraph Department—Charges for services rendered .. .. 690 6 6 Government Insurance Department — Charges for services of messengers, &c... 80 0 0 Government Actuary—Charges for services rendered .. .. .. .. 870 0 0 Travelling allowances and expenses .. 226 9 11 Printing and stationery .. .. 425 5 11 Office maintenance .. .. .. 72 6 4 Fuel, light, power, fto. .. .. 52 8 3 19,869 3 11 Other items — Loss on realization of property.. .. I 15 7 Depreciation .. .. .. .. 160 IX 7 Permanent charges under special Acts— £ s. (1. Subsidy .. .. .. 61,974 8 10 Maternity claims .. .. 4:!.">: iS 0 0 105,512 8 10 £125,544 6 11 £125,544 6 11 £ s. d. £ s. (1. To Balance brought down .. .. .. 125,544 (i II By Excess of expenditure over income .. 125,633 811 Interest on capital .. .. .. 80 2 0 £125,633 8 11 £125,633 8 11 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 AND FRIENDLY SOCIETIES DEPARTMENT—continued. FRIENDLY SOCIETIES. Income and Expenditure Account fob Year ended 31st March, 1931. Expendiliin. Incomt . f s. d. To Administration charges— £ s. d. By Sundry fees .. .. .. .. 2 6 0 Salaries .. .. .. .. 1,181 5 0 Balance carried down .. .. .. 5.045 10 2 Government Actuary—Charges for services rendered .. .. .. .. 2,192 0 0 Government Insurance Department—Charges of services of messengers, &c. .. .. 20 0 0 Postage, telegrams, &e. .. .. .. 12!) 3 I Printing and stationery .. .. .. 73 10 2 Rent .. .. .. .. .. 130 0 o Telephone services .. .. .. 20 8 4 Travelling allowances and cxiHii.-ics. . .. 23 9 7 Fuel, light, power, &c. .. .. .. 10 0 0 3,779 16 2 Other items— Payment for statistical returns of sickness and mortality .. .. .. 1,250 0 0 Depreciation .. .. .. .. 18 0 0 £5,047 16 2 £5,047 16 2 £ s. d. £ s. d. To Balance brought down .. .. .. 5,045 10 2 By Excess of expenditure over income .. .. 5,053 12 2 Interest on capital .. .. .. 8 2 0 £5,053 12 2 £5,053 12 2 Note. —The above account includes a charge for interest on capital for which the Department has no parliamentary appropriation. Balance-sheet as at 31rt March, 1931. Liabilities. £ s. d. Assets. Capital Account .. .. .. .. 2,160 010 £ s. d. £ s. d. Creditors— Furniture and fittings .. .. 1,574 16 10 Departmental .. .. .. .. 214 6 7 Additions .. .. .. 29 0 1 Sundry .. .. .. .. .. 5,384 1 1 i Reserve depreciation .. .. .. 1,495 8 6 1,603 16 11 Writings-off, Suspense .. .. .. 1 15 7 Less disposals .. .. 3 9 6 Treasury Adjustment Account .. .. 124,018 15 8 1,800 7 5 Mechanical appliances .. .. 585 4 0 Additions .. .. .. 17 16 0 603 0 0 Less disposals .. .. 14 0 0 589 0 0 Stationery .. .. .. .. 377 3 1 Stamps .. .. .. .. .. 14 14 6 Payments in advance .. .. .. 4 (i 8 Assets in Suspense .. .. .. .. 1157 Excess of expenditure over income— £ s. d. National Provident .. 125,633 8 11 Friendly Societies .. .. 5,053 12 2 130,687 1 1 £133,274 8 3 £133,274 8 3 R. 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. —G. F. C. Campbell, Controller and Auditor-General.

112

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NATIVE DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1931. E r/iendilure. Income. To Salaries, temporary assistance, and £ s. <1. X, s. d. Isy Departmental receipts— £ s. d. £ s. d. allowances.. .. .. 31,419 8 8 Native Land Court fees .. 4,868 8 7 Fees to Supervisors .. .. 3 3 (I Maori Land Board fees .. 1,788 3 (i Travelling expenses and allow- C.65G 12 1 ances .. .. .. 2,876 0 it Administration receipts—ContriTransfer and removal expenses .. 127 I 9 bution from Maori Land Boards .. 9,334 0 0 Freight and cartage .. .. 139 311 Other receipts— Fuel, light, and cleaning .. 80 7 9 Translations .. .. 77 1 8 Postage and telegrams .. 992 511 Interpreters'licenses, &c. .. 8 8 0 Printing and stationery .. 484 12 4 85 9 8 Unit of circuit rooms and depart- Balance carried down, being excess of expendimental offices .. .. 071 13 10 ture over income earned .. .. .. 43,739 Oil Miscellaneous expenses .. 4 (> li Maintenance of office furniture and fittings .. .. 4(i 5 7 Advertising, books, newspapers, and other publications .. 43 22 Writings-off .. . . .. 9 0 5 Depreciation on buildings, office furniture, and mechanical appliances .. .. .. 255 14 1 37,152 6 8 Expenses of other services— Printing and publications of Kahili .. .. 1,767 16 (i Less proceeds of sales, advertising, &c. .. .. 20 6 2 1,747 10 4 Destruction of rabbits cm Native lands .. .. .. 2,119 4 7 Eradication of noxious weeds on Native lands .. .. Hi !t 10 Meetings at Kaiti and Waiomatatini. expenses of (balance) .. ii r> 10, Native Land Acts, Consolidation of (on account) .. .. 2."> o o Turangawaeu ae Meeting ■ house, Ngaruawahia, repairs to .. 14 4 Aranui Block, compensation for loss of area on partition of (on account) .. .. .. 150 0 0 Castles, R. M.— Ex gratia payment for non-provision of access to land at Whetukura (Waikopiro Block) .. .. .. 100 0 0 Pomare, Sir Maui, expenses at death of .. .. 525 0 0 Compensation to Natives for Taranaki lands (on account) .. 2,000 0 0 Economic survey of Maori race, expenses of.. .. .. 190 9 8 5,133 14 3 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 I) Food and clothing .. .. 2,503 I o Pensions and cash allowances .. 169 II II Water-supply and sanitation .. lOC .'1 in Ensigns .. .. .. 10 19 4 New Plymouth Native Hostel, expenses of . . . . 74 I I S Tauranga Native Hostel, expenses of.. .. .. 3 IS 1 Contribution to earthquake relief, Hawke's Bay Maoris .. 250 0 0 Miscellaneous services .. (>4 2 :f 6,781 11 5 £59,815 2 8 £59,815 2 8 £ s. d. £ s. d. To Balance brought dnu i 1 .. .. 43,739 011 By Sundry Court fees (antecedent charges) .. 23 16 0 Interest on capital .. .. .. 493 18 0 Balance .. .. .. .. .. 44,209 3 5 £44,232 19 5 £44,232 19 5 Note. —The above account includes charges for assessed rent, depreciation, unci interest on capital for which the Department lias no parliamentary appropriation.

B—B. 1 [Pγ. IV].

113

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NATIVE DEPARTMENT— continued. Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. : Assets. £ a. d. £ s. d. Capital Account .. .. .. .. 11,375 211 Land .. .. .. .. 6,765 0 0 Sundry creditors- £ s. d. Buildings .. .. .. 2,131 17 1 Departmental .. .. .. 434 5 0 8,896 17 1 Sundry.. .. .. ..273 17 10 Office furniture and fittinus .. 2,070 19 3 708 2 10 Hostelry furniture and fittings .. 86 <> !! Payments in advance .. .. .. .. 119 2,157 6 0 Reserve for depreciation .. .. .. 1,840 1 0 Mechanical office appliances .. 546 17 4 VVritings-off in Suspense Account .. .. 7 3 9 Technical instruments .. .. 710 0 Amounts held on deposit .. .. .. 410 11 2 554 7 4 Treasury Adjustment Account .. .. .. 62,079 0 0 Equipment for Maori gatherings .. .. 177 12 0 Stationery .. .. .. 1,062 8 3 Stamps .. .. .. 76 16 3 1,189 4 6 Sundry debtors — Departmental .. .. .. .'!(> \\) ■> Sundry .. .. .. 17,331 18 9 17,368 18 2 Losses in Suspense Account .. .. 7 3 9 Deposit Account— Consolidated Fund .. .. 314 19 8 Other deposits .. .. 95 11 8 410 11 2 Advances to Native Land Settlement Account in terms of section 8, Finance Act, 1929 .. .. 1,500 0 0 Excess of expenditure over income .. .. 44,209 3 5 £76,421 3 5 £76,421 3 5 R. N. Jones, Under-Secretary. M. J. Lawless, A.E.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.

114

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NATIVE DEPARTMENT. DISTRICT MAORI LAND BOARDS. Combined and Separate Receipts and Payments Statements for the Year ended 31st March, 1931.

115

• Receipts. Totals. Tokerau. jiISiaDoto Waiariki. Tairawhiti. Aotea. Ikaroa. South Island. I ' I Cash balances at 1st April, 1930— £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. ; £ s. d. £ s. d. £ s. d. £ 8. d. In hand and in bank .. .. .. .. 6,167 12 11 .. 235 6 10 548 5 1 1,420 7 0 3,359 3 8 197 12 5 280 18 9 116 19 2 Imprests at Post Office .. .. .. .. 3,000 0 0 .. 275 0 0 800 0 0 475 0 0 500 0 0 500 0 0 275 0 0 175 0 0 Public Trust Office— Central Fund .. .. 40,801 8 (i .. Cr.2,659 1 6 18,440 1 7 2,626 7 10 2,911 11 5 9,460 2 10 5,386 4 0 4,636 2 4 49,969 1 5 .. Cr. 2,148 14 8 19,788 6 8 4,521 14 10 0,770 15 1 10,157 15 3 5,951 2 9 4,928 1 6 Withdrawals of principal from amounts on deposit with 68,300 0 0 .. .. 18,500 0 0 34,000 0 0 .. 12,800 0 0 3,000 0 0 Native Trustee 118,269 1 5 Cr.2,148 14 8 38,288 6 8 38,521 14 10 6,770 15 1 22,957 15 3 8,951 2 9 4,928 1 6 Kents and royalties .. .. .. .. 86,143 11 3 .. 5,327 3 1 11,752 19 10 14,440 6 8 22,955 13 1 17,762 14 2 7,985 8 6 5,919 6 11 Purchase-money and compensation .. .. .. 104,795 9 10 .. 10.133 9 5 30,015 17 5 32,981 8 2 5,660 12 3 7,352 16 4 12.740 3 3 5,911 3 0 Repayments, mortgages and other investments .. 33.119 5 10 .. 7,254 4 5 4,398 19 4 3,324 0 6 14,662 9 8 3,424 11 11 15 0 0 40 0 0 Amounts received for disbursement, East Coast Commission 5,451 5 7 .. .. .. •• 5,451 5 7 229,509 12 6 22,714 16 11 46,167 16 7 50,745 15 4 48,730 0 7 28,540 2 5 20,740 11 9 11,870 8 11 Interest received on — Mortgages and other investments .. .. .. 8,477 16 9 .. 20 18 0 2,323 0 4 1,730 3 3 .. 2,476 5 8 1,780 13 147 8 3 Native Trust Office deposits .. .. .. 10,501 16 6 .. 19 19 7 3.323 13 7 2,834 15 1 9 2 8 3,340 11 7 597 0 1 376 13 11 Public Trust Office .. .. .. 1,141 13 5 .. .. 327 3 10 52 12 1 170 19 9 318 10 4 69 2 4 203 5 1 New Zealand Government securities .. .. 1,487 13 11 .. .. .. .. 1,260 3 11 160 0 0 67 10 0 21,609 0 7 40 17 7 5,973 17 9 4,617 10 5 1,440 6 4 6,295 7 7 2,513 13 8 727 7 :j Commissions (not including transfers from blocks) .. .. 2,444 2 8 105 4 0 424 11 8 ' 716 16 3 482 12 2 313 15 10 179 8 11 22] 14 10 Proceeds of sales and other credits from farms .. .. 9,733 7 10 .. .. ! 2,415 12 11 .. 7,317 14 11 Miscellaneous receipts (including sundry deposits for .. 50,768 3 10 6,352 6 9 ' 4,509 13 0 I 19,839 7 8 15,577 19 7 4,438 13 1 47 19 9 \ 2 4 0 repayment, refund, and recoveries) ! Totals .. .. .. ... .. 432,333 8 10 27,064 10 7 95,364 5 8 116.856 16 5 73,001 13 9 69,863 9 1 32,432 16 10 17,749 16 6 Net receipts (not including Native Trust Office withdrawals .. 314,064 7 5 -'9,213 5 3 f>7.075 19 0 78,335 1 7 06,230 18 8 46.905 13 10 23,481 14 1 I 12,821 15 0 and opening balances)

B.—l [Pt. IV

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Combined and Separate Receipts and Payments Statements for the Year ended 31st March, 1931— continued.

116

Payments. Totals. Tokerau. Waiarlki. Tairawhiti. Aotea. Ikaroa. South Island. £ e. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. ii. £ s. d. £ s. d. Payments to beneficiaries . 222,386 7 0 .. 7,152 1 5 67,690 13 7 46,516 5 8 30,399 1 7 38,595 7 8 19,911 7 8 12,120 9 5 Miscellaneous payments on behalf of beneficiaries and 82,784 4 5 .. 5.836 17 8 ! 3,940 13 6 31,535 14 3 17,167 13 II 16.557 7 9 7,200 0 9 545 16 7 Boards (including payments on deposits, refunds, &c.) Instalment of principal and interest on Treasury Loans 742 8 4 .. 629 3 4 .. .. .. 113 ;> (I under Native Land Act, 1909, section 274 305,911 19 9 Administration expenses .. ■■ 11.947 10 6 1,709 8 10 2,873 1 7 1,735 5 3 2,139 3 9 1,783 17 11 1,155 4 0 55115 2 317,859 16 3 15,327 11 3 74,504 8 8 79,787 5 2 49,705 19 3 57,049 18 4 28,266 12 5 13,218 1 2 Advances on deposit with Native Trustee .. •■ 24,800 0 0 .. .. .. 22,000 0 0 .. 2,800 0 0 Disbursements on behalf of East Coast Commissioner .. 14,397 11 10 .. .. .. .. 14.397 11 10 Cants for Native purposes •• 1,000 0 0 .. .. 150 0 0 300 0 0 200 0 0 150 0 0 i 134 0 0 66 0 0 40,197 11 10 .. 150 0 0 22,300 0 0 14,597 11 10 2,950 0 0 134 0 0 66 0 0 Investments — Interest on Native Trust Office deposits capitalized .. 9 2 S .. .. .. .. 9 2 8 Mortgages and other investments .. .. .. 40,149 4 2 .. 9,165 13 10 11,813 4 9 10,513 4 9 3,850 2 10 2,037 18 0 2,769 0 0 Purchase of land, buildings, furniture, &c 863 1 8 .. .. j 724 11 4 15 18 6 23 6 10 63 3 3 24 1 2 12 0 7 41,021 8 6 9.165 13 10 12,537 16 1 | 10,529 3 3 I 3,882 12 4 2,101 1 3 2,793 1 2 12 0 7 Total payments .. .. .. .. 399,078 16 7 24.493 5 1 87,192 4 9 ill2,616 8 5 68,186 3 5 62,100 19 7 31,193 13 7 13,296 1 9 Cash balances at 31st March, 1931 — In hand and in bank . .. .. 14,558 19 4 .. 460 15 0 710 0 6 9,319 8 11 3,691 8 5 220 16 2 85 15 4 7(115 0 Post, Office imprests .. 3,000 0 0 .. 275 0 0 800 0 0 475 0 0 500 0 0 500 0 0 275 0 0 175 0 0 Public Trust Office— Central Fund .. .. 15,695 12 11 .. 1,835 10 6 6,662 0 5Cr.t,m 0 11 624 111 7,04113 4 S78 7 11 4,207 19 9 » ■ 33,254 12 3 2,571 5 6 8,172 0 11 4,240 8 0 4,815 10 4 7.762 9 6 1,239 3 3 t,453 14 !) Totals .. .. .. .. .. 432,333 8 10 27,064 10 7 95,364 5 8 116,856 16 5 73,001 13 9 69,863 9 1 32,432 16 10 17.749 16 6 I I

B.—l [Pt. IV].

Appropriation Accounts for the Year ended 31st March, 1931.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Income and Expenditure Accounts for the Year ended 31st March, 1931.

117

Totals. Tokerau. Mauiapoto Waiarlki. Tairawhiti. Aotea. Ikaroa. | South Island Income. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ 8. d. £ s. d. Net interest on investments .. .. .. .. .. 20,899 0 10 1,839 15 10 4,108 17 6 5,430 7 5 4,269 7 0 3,364 11 9 1,177 15 7 708 5 9 Board commission .. .. .. .. .. 4,882 4 1 257 7 10 786 7 0 1,178 11 4 1,036 15 2 846 16 11 509 18 2 266 7 8 Sundry credits (registration fees, lease fees, &c.) .. .. .. 910 15 6 .. 524 2 9 54 12 0 193 11 0 123 13 3 12 12 6 2 4 0 26,692 0 5 i 2,097 3 8 5,419 7 3 6,663 10 9 5,499 13 2 | 4,335 1 11 1,700 6 3 976 17 5 1 j I I 1 Expenditure. Expenses of management — Contribution towards expenses of Native Department .. .. 9,334 0 0 1,000 0 0 2,245 0 0 1,261 0 0 1,656 0 0 1,656 0 0 1,016 0 0 500 0 0 Audit Fees Reserve .. .. .. .. .. .. 514 16 0 90 0 0 100 0 0 67 10 0 137 5 0 80 0 0 2/ 18 0 12 3 0 Miscellaneous office and other management expenses .. 2,008 6 8 543 15 2 363 16 2 313 2 6 367 19 4 280 0 2 98 11 7 41 1 9 Depreciation on buildings and furniture .. .. .. .. 671 3 5 22 4 10 66 2 1 118 1 3 213 8 0 230 13 1440 720 Loss on Board farms .. .. .. .. .. 4,805 7 6 .. .. 4,805 76 .. .. .. • • Balance (being surplus for year) transferred to Appropriation Account .. 9,358 6 10 441 3 8 2,644 9 0 98 9 6 3,125 0 10 2,089 0 6 543 12 8 416 10 8 26,692 0 5 2,097 3 8 5,419 7 3 6,663 10 9 5,499 13 2 4,335 1 11 1,700 6 3 976 17 5

Totals. Tokerau. Walarikl. Tairawhiti. Aotea. Ikaroa. South Island. . . _ Revenue. ' £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Unappropriated balances at 1st April. 1930 .. .. .. .. 41,367 12 3 6,092 11 8 674 8 2 3,581 16 7 14,518 13 2 14,878 15 2 312 111 1,309 5 7 Sundry office furniture and fittings (expenditure of previous years written 0168 .. .. 0168 off) Sundry adjustments, previous years .. .. .. .. 59 4 11 .. 54 19 5 .. .. .. .. 4 5 6 Investments Reserve Account .. .. .. .. .. 16,330 1 3 111 18 6 .. .. 1,753 9 6 11,784 12 4 2,575 13 3 104 7 8 Surplus for year ended 31st March, 1931, from Income and Expenditure 9,358 6 10 441 3 8 2,644 9 0 98 9 6 3,125 0 10 2,089 0 6 543 12 8 416 10 8 Account t , , 67,116 1 11 6,645 13 10 3,373 16 7 3,681 2 9 19,397 3 6 28,752 8 0 3,431 7 10 1,834 9 5 Expenditure. | t Appropriations during year — Investments Reserve Account .. .. .. .. .. 22,294 17 5 2,251 16 7 128 17 10 2,098 2 9 978 18 4 14,435 15 0 2,218 3 6 183 3 5 Purchase of land, buildings, &c. .. .. .. .. .. 807 1 8 .. 669 6 10 15 18 6 22 11 4 63 3 3 24 1 2 12 0 7 * Mortgage Investment Depreciation Reserve .. .. .. 94 0 0 .. .. .. .. 94 0 0 .. .. rj Grants for Native purposes .. .. .. .. .. 1,000 0 0 .. 150 0 0 300 0 0 200 0 0 150 0 0 134 0 0 66 0 0 h Sundry adjustments, previous years .. .. .. .. 1,895 15 0 382 6 6 532 12 7 969 78 .. .. 9 19 2 1 9 1 Unappropriated balances at 31st March, 1931 .. .. .. 41,024 7 10 4,011 10 9 1,892 19 4 297 13 10 18,195 13 10 14,009 9 9 1,045 4 0 1,571 16 4 > 67,116 1 11 6,645 13 10 3,373 16 7 3,681 2 9 19,397 3 6 28,752 8 0 3,431 7 10 1,834 9 5^

B.—l [Pt. IV]

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Revenue Accounts for the Year ended 31st March, 1931. Interest Account.

118

Totals. Tokerau. Maniapoto. Waiarlki. Tairawhlti. Aotea. Ikaroa. South Island. - - — | - _ , ,, , Revenue. £ s. d. £ s. d. £ s. d. £ s . d. £ s. d. £ s. d. I £ s. d. £ s d. Interest on amounts held and invested under Native Land Amendment and 2,970 18 4 .. 1,004 6 0 61 13 0 .. 868 16 1 | 1 036 3 3 Native Land Claims Adjustment Act, 1913, section 92, and other amounts Interest received on amounts on deposit with Native Trustee .. .. 10,501 16 6 19 19 7 3,323 13 7 2,834 15 1 9 2 8 3,340 11 7 ! 597 0 1 376 13 11 Interest received on amounts on deposit with Public Trustee .. .. 1,141 13 5 .. 327 3 10 52 12 1 170 19 9 318 10 4 69 2 4 203 5 1 Interest on other investments .. .. .. .. .. 13,204 12 8 2,712 4 6 1,019 10 11 1,373 1 7 4,740 16 10 1,285 7 10 1,703 10 5 370 0 7 Interest on overdrafts .. .. .. .. .. 1,877 8 3 12 6 3 99 15 0 1,169 18 8 .. 468 4 6 127 3 10 29,696 9 2 2,744 10 4 5,774 9 4 5,492 0 5 4,920 19 3 6,281 10 4 \ 3,532 19 11 949 19 7 . v.• ~ . Expenditure. Interest allocated in full on amounts held under Native Land Amendment 2,970 18 4 .. 1,004 6 0 61 13 0 .. 868 16 1 1 036 3 3 and Native Land Claims Adjustment Act, 1913, section 92, and other amounts specially invested (as per contra) Other interest allocated to sundry blocks, &c. .. .. .. 5,826 10 0 904 14 6 661 5 10 .. 651 12 3 2 048 2 6 1 319 1 1 241 13 10 Balance transferred to Income and Expenditure Account .. .. 20,899 0 10 1,839 15 10 4,108 17 6 5,430 7 5 4,269 7 0 3'364 11 9 l'177 15 7 708 5 9 29,696 9 2 j 2,744 10 4 J 5,774 9 4 5,492 0 5 4,920 19 3 6,281 10 4 3,532 19 11 949 19 7

B.—l [Pt. IV].

I hereby certify that the Statement of Receipts and Payments, Income and Expenditure Accounts, Appropriation Accounts, and Balance-sheet have been compared with the accounts and balance-sheets of the respective Maori Land Boards, and correctly state the position as disclosed thereby, subject to the following comments : (1) In the case of the Ikaroa and South Island Maori Land Boards the expenditure has been understated in the accounts, due to certain payments being made by postal draft and not reimbursed to the Post Office by the Central Fund at 31st March, 1931. (2) With regard to the Tokerau, Waikato-Maniapoto, Waiariki, and Tairawhiti District Maori Land Boards, Head Office figures have been accepted pending the completion of the examination of the accounts by the local Audit Inspectors.— J. H. Fowler, Deputy Controller and Auditor-General.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Combined and Separate Balance-sheets as at 31st March, 1931. Liabilities.

119

Totals. Tokerau. Maniapoto WalarlkL Tatrawhiti. ! Aotea. Ikaroa. South Island. Liability to Native beneficiaries — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Amounts held under section 92, 1913 Act, and other trusts — Specially invested (section 9 (2), 1926) .. .. 28,233 13 3 .. .. 12,703 8 5 .. .. 15,530 4 10 Invested in the Common Fund .. .. .. 118,807 16 11 .. 13,827 14 8 23,511 11 1 .. 5,098 13 11 38,513 19 10 33,074 0 10 4,781 16 7 Other amounts held — Specially invested (section 9 (2), 1926) .. .. 45,425 10 0 .. .. 2,528 10 0 i 23,710 0 0 .. 3,847 0 0 15,340 0 0 At call .. .. .. .. .. 304,056 17 2 .. 33,666 12 9 79,376 8 5 62,377 0 2 63,690 7 10 38,071 9 7 , 14,680 13 5 12,194 5 0 ' j496,523 17 4 47,494 7 5 118,119 17 11 86,087 0 2 68,789 1 9 95,962 14 3 63,094 14 3 16,976 1 7 Sundry amounts held on deposit and in suspense .. 12,713 17 11 .. 69 3 6 104 9 8 9,231 0 1 2,657 6 6 646 15 8 5 2 6 Sundry creditors .. .. .. 6,295 5 1 199 15 7 98 11 9 3,335 18 8 .. 2,616 18 10 28 18 0 15 2 3 Trust receipts receivable (as per contra) .. .. 46,936 9 6 .. 2,071 15 10 13,527 18 0 5,593 11 11 .. 22,019 16 0 2,214 13 8 1,508 14 1 Commission receivable (not yet earned) .. .. ] 532 18 6 ! .. .. .. 285 4 2 .. 165 12 3 31 8 10 50 13 3 Loan liability on blocks (as per contra) — Treasury loans .. .. .. .. .. 16,656 5 11 .. 15,590 12 2 .. .. .. 1,065 13 9 Other loans .. .. .. .. ; 1,098 11 8 .. .. j .. .. .. 1,098 11 8 Liabilities to Treasury for advances under Native Land 1,500 0 0 .. i .. .. •• 1> 500 0 0 Amendment and Native Land Claims Adjustment Act, 1929, section 23 Liabilities of special trusts under Native Land Act, 1909, 56,751 16 11 .. .. .. .. .. 56,751 16 11 section 292 142,485 5 6 17,931 7 1 13,730 19 5 i 18,445 14 10 4,157 6 6 84,365 5 1 2,280 3 0 1,574 9 7 Reserves — Property Reserve .. . . .. .. 35,959 10 7 .. 259 18 4 11,891 0 3 2,796 14 9 7,690 14 2 13,049 18 1 190 7 10 80 17 2 Investments Reserve .. .. .. .. 62,241 13 11 .. 2,781 16 10 14,645 6 5 26,086 3 9 978 18 4 15,348 1 8 2,218 3 6 183 3 5 Property Realization Reserve .. .. .. 341 0 0 .. .. .. ■ • • • 341 0 0 Audit Fees Reserve .. . . .. .. 451 0 6 .. 90 0 0 100 0 0 70 4 0 60 0 0 90 15 6 27 18 0 1 12 3 0 Depreciation Reserve .. .. .. .. 4,355 17 1 .. 112 18 8 148 18 1 725 17 5 1,263 2 6 2,035 4 Oi 47 16 11, 21 19 6 • 103,349 2 1 3,244 13 10 26,785 4 9 29,678 19 11 9,992 15 0 30,864 19 3 2,484 6 3 298 3 1 Appropriation Account .. .. .. .. .. 41,041 18 3 4,011 10 9 1,910 9 9 297 13 10 18,195 13 10 14,009 9 9 ! 1,045 4 0 1,571 16 4 Totals .. .. .. .. .. 783,400 3 2 72,681 19 1 160,546 11 10 134,509 8 9 101,134 17 1 225,202 8 4 68,904 7 6 20,420 10 7 1 I ! I

B.—l [Pt. TVJ.

. R. N. Jones, Under-Secretary. M. J. Lawless, A.R.A.N.Z., Accountant.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Combined and Separate Balance-sheets as at 31st March, 1931— continued. Assets.

120

Totals. Tokerau. Maniapoto Waiarikl. Tairawhiti. Aoiea. Ikaroa. South Island. Oash balance — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. In hand and in bank .. .. .. .. 14,558 19 4 .. 460 15 0 710 0 6 9,319 8 11 3,691 8 5 220 16 2 i 85 15 4 70 15 0 Post Office imprests .. .. .. .. 3,000 0 0 .. 275 0 0 800 0 0 475 0 0 500 0 0 500 0 0 275 0 0 175 0 0 Public Trust Office (Central Fund) .. . 15,695 12 11 .. 1,835 10 6 6,662 0 5 Cr.5,-5 r >4 0 11 624 1 11 7,041 13 4 878 7 11 4,207 19 9 33,254 12 3 2,571 5 6 8,172 0 11 4,240 8 0 4,815 10 4 7,762 9 6 1,239 3 3 4,453 14 9 Investments — i Common Fund — Mortgages and charges .. .. .. .. 228,980 3 10 .. 48,617 14 8 30,048 5 9 26,370 15 7 62,349 19 4 21,188 8 6 34,735 0 0 5,670 0 0 On deposit with Native Trustee .. .. .. 191,152 19 10 .. 444 2 11 60,184 10 6 45,000 0 0 212 10 4 66.035 0 0 10,905 2 1 8,371 14 0 Miscellaneous .. .. .. .. .. 34,154 0 3 .. .. 6,354 0 3 .. 25,000 0 0 1,300 0 0 1,500 0 0 Particular estates — Mortgages .. .. .. .. .. 69,689 3 3 .. .. 13,001 18 5 23,710 0 0 .. 17,637 4 10 15,340 0 0 Miscellaneous .. .. .. .. .. 3,970 0 0 .. .. 2,230 0 0 .. .. 1,740 0 0 Board — Mortgages .. .. .. .. .. 12,887 0 6 .. .. 7,292 12 1 4,214 13 11 .. 1,379 14 6 Advances on overdraft to blocks, &c. .. .. 24,064 0 7 .. 2,781 16 10 1,946 14 4 2,029 3 8 978 18 4 13,926 0 6 2,218 3 6 183 3 5 Farm properties .. .. .. .. 25,248 6 2 .. .. 5,406 0 0 19,842 6 2 Miscellaneous .. .. .. .. .. 42 6 8 .. .. .. .. ,. 42 6 8 590,188 1 1 51,843 14 5 126,464 1 4 121,166 19 4 88,541 8 0 123,248 15 0 64,698 5 7 14,224 17 5 Assets of special trusts under Native Land Act, 1909, 56,751 16 11 .. .. .. .. .. 56,751 16 11 section 292 Printing and stationery stocks on hand .. .. 153 0 9 27 14 2 39 0 1 34 10 0 8 2 2 5 15 11 25 5 7 12 12 10 Sundry debtors — Trust (as per contra) —- Rents and royalties .. .. .. .. 35,293 4 2 .. 2,071 15 10 10,455 9 8 5,540 12 9 .. 13 809 1 8 1,907 10 2 1,508 14 1 Interest .. .. .. .. .. 1,324 11 5 .. .. 259 1 0 52 19 2 .. 788 16 6 223 14 9 Purchase-money instalments .. .. .. 10.318 13 11 .. .. 2,813 7 4 .. .. 1 7.421 17 10 83 8 9 Board — Sundry miscellaneous transact! ins .. 641 1 3 .. 76 19 9 197 9 2 23 8 11 79 2 5 I .. 264 1 0 Interest, &c. .. .. .. .. .. 580 15 9 .. 173 7 4 74 9 6 290 17 0 .. 9 0 9 .. 33 1 2 Commission .. .. .. .. . . 532 18 6 .. .. .. 285 4 2 .. 165 12 3 31 8 10 50 13 3 Accrued interest on investments .. .. .. 558 15 10 .. 66 11 7 180 12 7 .. .. 14 10 0 241 1 9 55 19 11 Accounts prepaid .. .. .. .. .. 88 3 2 .. .. .. 77 14 8 10 8 6 : 106,243 1 8 2,416 8 8 14,019 9 4 6,305 6 8 87 4 7 78,977 0 4 2,776 10 10 1,661 1 3 I ! ' Land and buildings .. .. .. .. I 32,093 14 10 j .. .. 11,037 9 4 2,150 17 3 6,755 19 6 12,149 8 9 .. Office furniture and fittings .. .. .. .. 3,865 15 9 .. 259 18 4 853 10 11 645 17 6 934 14 8| 900 9 4 190 7 10 80 17 2 35,959 10 7 259 18 4 11,891 0 3 2,796 14 9 7,690 14 2 I 13,049 18 1 190 7 10 80 17 2 I . | Blocks loaded with loans (as per contra) — Treasury loans .. .. .. .. .. 116,656 5 11 .. 15,590 12 2 .. .. . i 065 13 9 i Other loans .. .. .. .. .. 1,098 11 8 .. .. 1 i'o98 11 8 _i ' 17,754 17 7 15,590 12 2 .. .. .. 2,164 5 5 Totals .. .. .. 783,400 3 2 72,681 19 1 160.546 II 10 134,509 8 9 101,134 17 1 |225,202 8 4 ff?,904 7 6 20,420 10 7

B.—l [Pt. IV].

DEPARTMENT OF AGRICULTURE. NAURU AND OCEAN ISLANDS ACCOUNT. Revenue Account for the Yeab ended 31st March, 1931. Dr. £ s. d. Cr. £ e. d. To Interest on debentures .. .. .. 24,732 16 2 By Annual payment from British Phosphate Administration charge .. .. .. 500 t> i> Commission .. .. .. •• 35,848 11 2 Audit charge .. .. .. .. f> 0 0 Interest on investments .. .. .. 341 18 3 Cost of exchange on remittances .. .. 31 18 (I Balance to Appropriation Account . . .. 10,920 15 3 £36,190 9 5 I £36,190 9 5 Appropriation Account for the Year ended 31st March, 1931. Dr. £ s. d. Cr. £ s.. d. To Sinking Fund Reserve Account .. .. 11,115 15 0 By Balance, let April, 1930 .. .. •• 15,937 511 Balance, 31st March, l<l3l .. .. 15,742 6 2 " Revenue Account .. .. .. 10,920 15 3 £26,858 1 2 £26,858 1 2 Balance-sheet as at 31st March, 1931. Liabilities. Assets. £ s. d. Capital— £ s. d. £ s. d. Share (Iβ per cent.). Nauru and Ocean Islands Debentures at 5 per cent. .. 600,000 0 0 phosphate rights (at oost) .. .. .. 565,040 0 0 Less debentures redeemed .. 109,200 0 0 Proportion of annual payment from British 490,8(11) (i ii Phosphate Commission and other interest aoorued Interest accrued .. .. .. .. 8,067 18 II but not due .. .. .. ■■ 26,935 19 7 Reserve Account .. .. .. .. 74,240 0 0 Investments—Nauru and Ocean Islands Account.. 50 0 0 Sinking Fund Reserve Account .. .. 6,2:j0 7 ;i Cash— t s. d. Appropriation Account .. .. .. 15,742 6 2 Nauru and Ocean [elands Account li.noa 15 :{ Nauru and Ocean Islands Sinking Fund Aooount .. .. 48 17 ti 3,064 12 9 £595,080 12 4 £595,080 12 4 Notio. (I) New Zealand's share of the profits earned by the Commission has been used for capital developments, but is not included in these accounts. (2) The accounts of the British Phosphate Commission for the year ended 30th June, 1930, are published herewith. A. S. Houston, Accountant, Department of Agriculture, Wellington. 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. 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.

THE BRITISH PHOSPHATE COMMISSIONERS. Trading Account for the Year ended 30th June, 1930. Dr. £ s. d. Cr. £ s. d. F.o.b. cost of phosphate, including interest on Phosphate sales and sundry credits, less freight capital, contribution to a sinking fund for the and insurance, &c. .. .. .. 648,164 19 6 redemption of capital, and other charges in accordance with Article 11 of agreement of the 2nd July, 1919 .. .. .. .. 645,987 611 Government Appropriation Aooount .. .. 2,177 12 7 £648,164 19 6 £648,164 19 6 Balance sheet as at 30th June, 1930. Liabilities. £ s. d. Assets. £ s. d. United Kingdom Government .. .. 1,415,893 12 0 Nauru and Ocean Islands phosphate rights, buildCommonwealth Government .. .. 1,415,898 12 0 ings and plant, and steamer "Nauru Chief," New Zealand Government .. .. .. 539,1(88 1 8 less reserves for depreciation and other charges in accordance with Article 11 of agreement of 3,371,176 r> 8 the 2nd July, 1919 .. .. .. 2,770,115 6 10 Sinking fund for redemption of capital .. 160,324 14 4 Sundry debtors and bills receivable .. .. 354,786 5 2 Sundry creditors and outstandings .. .. 186.057 15 0 Voyages in progress .. .. .. 13,468 5 5 Government Appropriation Account .. .. 4:i.t1l li ."j Phosphate and goods in transit .. .. 149,380 11 3 Stocks at Nauru and Ocean Islands, and elsewhere .. .. .. .. .. 299,029 1 9 Cash at banks and in hand .. .. .. 174,189 11 0 £3,760,969 1 6 £3,760,9611 I 6 We have examined the foregoing balance-sl i with the books and vouchers of the British Phosphate Commissioners and the audited accounts from London. We have accepted the certificates of officers of the Commissioners for the valuation of the stocks. We have obtained all the information and explanations we have required. In our opinion the balance-sheet is properly drawn up so as to exhibil a true and correct view of the state of the Commissioners' affairs according to the best of our information and the explanations given to us and as shown by the books of the Commissioners. KENT, Brierlev, AND SULLY, Chartered Accountants (Aust.), Auditors.

121

B.—l [Pt. IV].

NAVAL DEFENCE. Income and Expenditure Account fob, the Year ended 31st March, 1931. Expenditure.. Income. £ s. d. £ s. d. £ s. d. By Forfeited deferred pay .. .. .. 798 910 To Pay and salaries .. .. 193,047 4 6 Purchase of discharges .. .. ■• 107 2 6 Add writings-off .. 5 19 Rents from buildings .. .. .. 256 3 4 193,052 6 3 Balance carried down .. .. .. 428,654 16 10 Clothing and victualling .. 37,045 12 1 Add writings-off .. 1,917 15 10 38,963 7 11 Medical services .. .. •• 2,048 14 3 Repairs to H.M. ships .. .. .. 65,120 3 9 Calliope Dock subsidy .. .. • • 5,000 0 0 Lighting .. .. .. ■• 1.289 11 1 Oiler " Nucula" .. .. •• 6,415 19 8 Coal and oil fuel 9,870 10 6 £ s. d. Base stores and stores, Naval 37,490 13 4 Add writings-off .. 78 6 8 — 37,569 0 0 Works on Base .. .. 1,208 310 Add writings-off .. 873 4 3 2,081 8 1 Reserves (various) .. .. •• 9,155 5 1 Freight 3,688 0 9 Office fittings .. .. .. •■ 311 10 Passages 10,024 7 1 Posta|es 301 3 1 Printing and stationery .. .. • • 369 18 1 Training in England .. .. •■ 1,560 8 6 Advertising .. . • • ■ • • .571 14 6 Allowances in lieu of quarters .. .. 487 18 4 Deferred pay .. .. ■• ■• 35,394 5 6 Unemployment Fund .. .. ■ ■ 400 0 0 Panama Canal dues .. .. •• 597 11 8 Widows' pension .. • • ■ ■ 339 10 9 Miscellaneous .. ..■ .. ■■ 1,026 17 8 Rental assessment .. • • • • 315 0 0 Travelling-expenses, M. F. Jones .. .. 7 13 0 Depreciation .. .. •• •• 4,162 5 2 £429,816 12 6 £429,816 12 6 £ s. d. £ s. d. To Balance brought down .. .. .. 428,654 16 10 |By Recoveries from previous years .. .. 717 6 Interest on capital .. .. •• 11,115 211 Excess of expenditure over income.. .. 564,762 2 3 Singapore base 125,000 0 0 £564,769 19 9 £564,769 19 9 Note. The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value assessed by Public Works Department; (6) interest at 4£ per cent, on capital as at Ist April, 1930. Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. I Assets. £ s. d. Capital Account, Ist Apru, 1930 .. .. 247,003 411 I Land at Devonport .. .. •• 26,693 12 0 Sundry creditors— £ s. d. j Buildings 56,536 0 1 Departmental .. 192 16 2 ! Plant and fittings 39,138 7 7 Other .. •■ 13,084 10 4 Stores accounts— £ s. d. 13,277 6 6 Clothing and victualling .. 13,000 0 0 Depreciation Reserve .. .. •• 13,426 17 11 Naval and armament .. 98,309 11 1 Amounts held on deposit— £ s. d. Coal and oil fuel .. .. 6,221 14 10 Postal orders .. 437 3 6 ; Medical 360 0 0 Remittances .. .. 3,614 15 3 117,891 511 Deferred pay .. .. 61,938 3 9 Stationery .. ft 0 0 ■ 65,990 2 6 : Stamps on hand .. .. ■■ •• 15 12 6 Writings-off, Suspense Account .. .. 2,191 42 i Sundry debtors—Departmental .. .. 1114 6 Treasurv Adjustment Account .. .. 531,365 56 j Assets, in Suspense .. .. •• 2,189 7•> Debtors, in Suspense .. • • ■ ■ 1 16 9 Deposits Account — £ s. d. Postal orders .. .. 437 3 6 Remittances .. ■• 3,614 15 3 Deferred pav ■• .. 61,938 3 9 65,990 2 6 Excess of expenditure over income .. .. 564,762 2 3 £873,254 1 6 \ £873,254 1 6 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 note.—G. F. C. Campbell, Controller and Auditor-General.

122

B.—l [Pt. IV

NEW ZEALAND REPARATION ESTATES, WESTERN SAMOA. Trading Account for the Year ended 31st March, 1931.

123

Debit. Credi t. Item. Copra. Cocoa. Bubber. Sundries. Total. Item. Copra. Cocoa. Rubber. Sundries. Total. _ D . £££££ £££££ To btock, 1st April, 1930 .. .. 4,900 4,098 1,800 135 10,933 By Sales, consignments, and profits .. 35,014 9,318 3,683 397 48,412 Production 36,315 6,143 1,045 76 43,579 Stock, 31st March, 1931 .. .. 4,596 740 .. .. 5,336 Expenses .. .. .. 1,325 ! 260 17 46 1,648 Losses .. .. .. .. 12,690 3,612 ! 4,413 .. 20,715 Losses on consignments .. .. 9,760 : 3,169 5,234 2 : 18,165 Profits .. .. .. .. .. .. ., 138 i i 38 Totals •• ■• •• 52,300 j 13,670 8,096 397 74,463 Totals .. .. .. 52,300 I 13,670 ! 8,096 397 74,463

B._] [Pt. IV].

NEW ZEALAND REPARATION ESTATES— continued. Profit and Loss Account foe the Year ended 31st March, 1931. Dr £ s. d. £ s. d. Or, £ s. d. £ s. d. To Salaries and allowances ..4,188 6 8 By Rents and plantations leased ..4,929 910 Travelling expenses and allowances 618 9 6 Less ground rents paid .. 531 13 4 Printing and stationery .. 163 9 3 4,dJ7ib t> 4,970 5 5 Interest — Motor-car-running expenses .. 212 14 7 Mortgages and advances .. 630 18 2 Motor-car-hire expenses .. 27 3 6 Bank of New Zealand, London.. 239 18 1 Banana scheme .. .. 926 17 8 Residence and business properties— Native copra scheme .. .. 25 12 4 Maintenance .. .. .. 1,181 1 6 1.632 9 8 4.udit fee .. .. 135 0 0 Overhead distributed — Interest on Mortgages and deposits 708 7 4 Plantation overhead .. .. 1,826 0 0 Interest on bank overdraft .. 391 8 9 Banana scheme .. .. 600 0 0 London general expenses .. 100 16 8 Motor-boats .. .. 100 0 0 Postages and radios .. .. 242 310 '?«,,? n General expenses .. .. 616 17 9 Yard labour „ « 2,194 14 4 Commission Account .. .. •• * J o Interest remitted .. .. .. 50 0 0 Weighbridge earnings.. .. .. 14 16 6 Plantation leased—Expenses .. .. 226 1 7 Truck earnings .. .. •• 84 A ' Depreciation Account 2,178 3 8 Exchange Account .. .. .. f>« » Balance carried down 1,052 9 6 Profit on stores 1,184 Id d Sundries .. .. . • • • 1 7 10 £12,092 14 1 £12,092 14 1 £ Id. £' s. d. To Trading Accounts (loss on trading) .. 20,577 110 By Balance brought down .. .. .. 1,052 9 6 Plantation production accounts .. .. 8,914 IZ 7 Motor-boat-running accounts— M.b. " Tuakolo" .. .. • • 449 9 8 M.b. " Mulifanua " .. .. • • 569 0 1 Balance to Appropriation Account .. 9,591 10 0 £20,577"H0 £20^^10 Profit and Loss Appropriation Account for the Year ended 31st March, 1931. Br £ s. d. Cr. £ s - d - To Interest Engineering and Transport Department By Balance, Ist April, 1930 .. .. ■ ■ 5,684 J2 2 to 31st March, 1930, written back .. .. 1,041 7 6 Interest, Native copra scheme, to 31st March, 1930 277 14 W Survey fees to 31st March, 1930 (irrecoverable) 806 12 0 Balance carried down .. .. .. 4,114 7 6 £5,962 7 ~0 £5,962 7 0 £ s d £ s. d. To Balance from Profit and Loss Account .. 9,591 10 0 By Balance brought down .. .. .. 4,114 7 j> Balance carried down .. .. •■ 5,477 & o £9,591 10 _ 0 1 1'}^l}^L1 4

124

b.—l [Pt. rvi.

F. R. Jamieson, A.R.A.N.Z., Accountant.

Note.—These accounts are subject to audit.

NEW ZEALAND REPARATION ESTATES— continued. Balance-sheet as at 31st March, 1931.

125

, , • • ■ I Liabilities. I Assets. Administration, j Plantations. Other. j Total. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Capital Account .. .. .. .. .. .. 751,377 9 3 LandSundry creditors .. .. .. .. .. .. 2,791 10 4 Improved .. .. .. .. 3,658 11 6 326,859 15 8 .. 330,518 7 2 Paymaster-General .. .. .. ... 11,557 5 9 Unoccupied .. .. .. .. .. .. 53,711 10 0 | 53,711 10 0 Reserves— £ g. d. Plantations leased .. .. .. .. .. 145,593 1 6 145,593 1 6 Genera! .. .. .. .. 40,574 16 4 Residential and business properties .. .. .. 19,559 10 0 19,559 10 0 Plantation renewals .. .. .. 2,331 8 2 Buildings and improvements .. .. 3,712 19 0 58,143 11 8 32,364 15 9 94,221 6 5 Repatriation of black boys .. 6,330 1 0 Residential and business .. .. .. .. .. 43,042 8 2 43,042 8 2 49,236 5 6 j Unoccupied .. .. .. .. .. .. 1,790 6 8 1,790 6 8 Banana Compensation Suspense .. . . .. .. 1,250 0 0 : Plant, machinery, transport, &c. .. .. 536 5 2 7,297 19 11 3,866 6 6 11,700 11 7 Writings-off iD Suspense S 7 2 Furniture and fittings .. .. .. 643 7 2 657 3 4 887 5 11 2,187 16 5 " '' " " 50 0 0 i Motor-boats and Equipment .. .. .. .. 871 13 9 871 13 9 Mortgages payable in Samoa .. .. .. 9,531 13 9 Weighbridge .. .. .. .. .. .. 292 10 0 292 10 0 Interest Suspense .. .. .. .. .. .. 977 6 1 Slipway tools .. .. .. .. .. .. 110 19 7 110 19 7 Deposits .. .. .. .. . . .. .. 2,730 0 0 Live-stock .. .. .. .. .. 34,592 5 0 .. 34,592 5 0 Stores .. .. .. .. .. .. 2,948 5 8 4,775 14 6 7,724 0 2 Produce on hand .. .. .. .. .. .. 5,110 69 5,110 69 Produce on consignment .. .. .. .. .. 8,766 711 8,766 7 11 Rents, &c., paid in advance.. .. .. .. .. 276 13 9 276 13 9 Mortgages .'. .. .. .. .. .. 6,015 16 6 6,015 16 6 £ s. d. Sundry debtors .. .. 8,569 12 8 Less Bad Debts Reserve .. 669 8 9 > .. .. 7,900 3 11 7,900 3 11 Surveys .. .. .. .. .. .. .. 189 17 3 189 17 3 Banana scheme .. .. .. .. .. .. 8,835 16 0 8,835 16 0 Native eopra scheme .. .. .. 408 0 11 .. j .. 408 0 11 Engineering and Transport Department — Principal .. .. .. .. j 1 18 6 .. j .. 1 18 6 Interest .. .. .. .. 559 9 6 .. .. 559 9 6 Administration subsidy .. .. .. 12,000 0 0 .. | .. 12,000 0 0 Duty deposit .... .. .. .. .. j 80 0 0 80 0 0 German currency .. .. .. .. .. .. 58 15 6 58 15 6 j Imprest Account, Apia .. .. .. .. 036 420 5 1 420 8 7 Bank of New Zealand, London .. .. .. .. 402 10 0 402 10 0 Realization .. .. .. .. 4,769 8 8 .. .. 4,769 8 8 Losses on realization .. .. .. .. .. 22,262 8 0 22,262 8 0 Outstanding losses .. .. .. .. .. 353 7 2 353 7 2 Profit and Loss Appropriation Account .. .. .. 5,477 2 6 5,477 2 6 £829,804 17 10 £26,290 0 5 £430,499 4 9 £373,015 12 8 | £829,804 17 10

B.—l [Pγ. IV].

PENSIONS DEPABTMENT. Income and Expenditure Account fob the Year ended 31st March, 1931. Expenditure. Income. To Pensions ■ £ s. d. £ s. d. By Credits from national-endowment residue for £ s. d. War Pensions Act, 1915 1,244,844 1 5 old-age pensions .. .. .. 34,017 18 9 Pensions Act, 1926 .. 1,558,118 16 8 Credits from sundry outstanding pensions, Epidemic (vote) pensions 5,708 11 6 . 1929-1930 .. .. .. .. 2,533 711 Special annuities (vote) 4,506 5 2 Credits from gold duty—Miners'Pensions Act, Family Allowances Act, 1926 .. .. .. .. 2,507 12 10 [926 .. .. 62,795 10 0 Commission for paying Imperial pensions .. 2,404 14 4 l'ublic Service Superannua- . Credits from pensions paid tion Act, 1927, sec- to retired officers — tion 62 .. .. 1,742 10 0 On account of Post and £ s. d. Defence Act, 1909, sec- Telegraph Department 208 10 3 tions 75-86 .. .. 2,572 2 3 On account of Internal Civil Service Act, 1908, Affairs Department .. 22 19 3 sections 28-30 .. 9,376 0 2 231 9 6 Judicature Act, 1908, sec- Credits from other Govemtions 12-14 .. 2,409 18 11 ments on account of Reserves and other Lands payments made — Disposal and Public Canadian Government 269 10 6 Bodies Empowering Commonwealth GovernAct, 1916, section 67 .. 78 0 0 ment .. .. 27,293 6 9 Finance Act, 1923, sec- Imperial Government .. 194,503 13 8 tion 13 .. 150 0 0 Union of South Africa 118 0 0 Finance Act, 1924, sec- 222,184 10 11 tion 30 .. .. 200 0 0 Excess of expenditure over income .. 3,020,194 0 5 Finance Act, 1926, section 34 .. .. 1,448 13 9 . Annuities charged to " unauthorized ".. 8 13 4 — ■ 2,893,959 3 2 Administration charges— Advertising .. .. 9 711 Appeal Board expenses .. 4,713 3 6 Sundry charges to Contingencies Account — Cartage, £9 4s. 6d.; cost of destroying old records, £2 145.; expenses in connection with Economic Commission, £8 Is. 2d. ; legal expenses, £7 10s. 2d.; office - cleaning, £10 12s. 6d.; sundry repairs, £1 12s. lid.; signwriting, £5 10s.; translation fees, £6 17s. 6d. ; sundry expenses, 11s. 6d. .... 52 14 3 Depreciation reserve .. 503 4 2 -, Exchange and commission 176 7 1 Fees for certificate of age 136 4 9 Fuel, light, and power 99 8 2 Office fittings ,18 12 11 Overtime .. .. 76 8 0 Postage and telegrams .. 2,883 16 5 Post Office services .. 16,076 2 0 Printing and stationery .. 1,903 17 10 Rent of offices .. 3,382 16 7 Repairs to office equipment .. .. 74 13 6 Salaries .. .. 41,219 16 5 Telephone services .. 258 8 3 Transfer and removal expenses .. .. 76 0 3 Travelling - expenses (departmental officers} .. 1,108 0 0 Travelling-expenses (pensioners) .. .. 1,938 15 3 74,707 17 3 Clothing-allowances .. • ■ • • 337 14 2 Insurance loadings .. .. • • 198 1 2 Medical fees .. .. ■• •• 7,448 9 3 Medical treatment of returned soldiers .. 82,738 2 7 Medical treatment of South African war veterans .. .. • • • • 75 10 0 Medical treatment of Defence and Naval Forces 210 4 3 Pensions to retired Postal officers .. .. 208 10 3 Pensions to retired officers, Internal Affairs Department 22 19 3 Railway concession to disabled soldiers .. 1,917 6 2 Losses through earthquake .. .. 65 6 3 Payments on account of other £ s. d. Governments — Canadian Government .. 269 10 6 Commonwealth Government .. .. 27,293 6 9 Imperial Government .. 194,503 13 8 Union of South Africa .. 118 0 0 222,184 10 11 £3,284,073 14 8 £3,284,073 14 8 £ s. d. £ s. d. To Balance brought down .. .. 3,020,194 0 5 By Balance after charging interest .. .. 3,020,470 11 2 Interest on capital .. .•■ 276 10 9 £3,020,470 11 2 £3,020,470 11 2 Percentage of cost of administration to total expenditure, 2'27 = £2 ss. sd. Note. Included in above expenses are items which do not appear in annual appropriations—i.e., interest on capital, £276 10s. 9d.; "ental assessed by Public Works Department, £2,048.

126

B—l [Ft. IV].

PENSIONS DEPARTMENT -continued. Balance-sheet as at 31st March, 1931. Liabilities. \ Assets. ' „ , £ s. d. . £ s. d. £ s. d. Capital .. .. .. .. .. 6,159 12 2 Furniture and fittings .. 4,677 211 Creditors— Mechanical appliances .. 1,025 1 9 Departmental .. .. .. .. 2,839 10 9 Permanent fittings, Auckland Sundry.. .. .. .. .. 6,432 18 10 office .. .. .. 366 0 10 Pensions due but unpaid .. .. .. 40,683 9 1 6 068 5 6 Pensions paid but not cleared .. .. 787 6 1 Medical stores on hand .. .. .. '835 1 1 Rent due but unpaid .. .. .. 30 17 3 Stationery on hand.. .. .. .. 945 2 4 Reserve for depreciation .. .. .. 3,232 4 2 Stamps on hand .. .. .. .. 129 9 2 Written off Suspense Account .. .. 65 ' 6 3 Pensions prepaid .. .. .. .. 210.212 11 4 Deposits Account — Miscellaneous ■ — J. Petrie: Accounts prepaid .. .. .. .. 84 8 4 Canadian Government .. .. .. 519 11 Earthquake Loss Account assets in Suspense .. 65 6 3 Imperial pensions paid but not cleared .. 14,868 2 4 Deposits Account—Miscellaneous—Cash (CanadTreasury Adjustment Account .. ..3,221,835 2 5 ian Government) .. .. .. .. 5 19 11 Sundry debtors — £ s. d. Departmental .. .. 34,037 3 9 Advances on account other Governments (Finance Act, '1930, No. 2, section 7)— Canadian Government .. 293 4 3 Commonwealth Government 8,209 19 4 Union of South Africa .. 119 1 0 Imperial Government .. 15,464 510 58,123 14 2 Excess of expenditure over income .. 3,020,470 11 2 £3,296,940 9 3 £3,296,940 9 3 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. H. Fowler, Deputy Controller and Auditor-General.

POLICE DEPARTMENT. Income and Expenditure Account for Year ended 31st March, 1931. Expenditure. Income. £ s, d. To Administrative charges— £ a. d. £ s. d. By Subsidies from local bodies .. ~ 1,802 18 0 Salaries .. .. '571,372 310 License fees, Arms Act .. .. .. 1,818 15 0 Kent .. .. .. 3,577 8 1 Sale of confiscated firearms ~ .. 132 3 5 Office expenses .. 797 13 2 Sale of confiscated liquor .. .. .. 147 1 7 Printing and stationery .. 4,545 17 11 Payment for special police services.. .. 993 19 8 Postage and telegrams . . 4,481 9 4 Telephones .. .. 5,941 13 3 4,894 17 8 House allowances .. 24,49.1 15 2 Excess of expenditure over income.. .. 509.'792 19 6 Transfer expenses .. 2,109 1 6 Travelling-expenses .. 13,627 010 430,944 S 1 Other charges— Upkeep of bicycles, horses, and motor-vehicles .. 9,073 2 7 Freight, cartage, &c. .. 146 16 0 Clothing, stores, &c. .. 8,467 14 5 Fuel, light, water, scavenging .. .. .. 4,712 15 4 Police prosecutions .. 1,457 1 10 Prisoners' rations .. 836 11 7 Maintenance and repairs to buildings, &c. .. 9,813 16 9 Rewards .. .. 105 11 2 Medical expenses .. 352 2 10 Police examinations .. 82 3 0 Compassionate allowances 650 0 0 Legal expenses .. 100 17 2 Compensation for injuries 161 0 0 Special grants .. .. 287 10 0 Sundry expenses .. 19 3 0 36,266 5 8 ' Depreciation on — Buildings .. .. 11,294 10 9 Motor-vehicles .. .. 486 19 3 Furniture and fittings .. 797 8 9 Automatic pistols .. 636 6 0 Horses .. .. 159 0 0 Libraries .. .. 427 8 10 Mechanical office appliances .. .. 78 16 6 Arms and accoutrements.. 350 19 0 14,231 9 1 Loss on buildings sold, &c. .. 935 19 0 Loss on stores sold, &c. .. 49 18 2 Costs of prosecutions irrecoverable .. .. 5 16 6 991 13 8 Interest on capital .. .. .. 32,254 5 8 £514,687 17 2 £514,687 17 2 Note.—The accounts include charges for interest and expenditure on construction of buildings and credit for rent from the Valuation Department for which the Department possesses no parliamentary appropriation.

127

B.—l [Pt. IV].

POLICE DEPARTMENT— continued. Balance-sheet as at 31st March, 1931. Liabilities. Assets. Capital— £ s. d. £ s. d. Land— £ s. d. £ s. d. Public Works Fund, 31st Gross yalue at Ist April, March, 1931 .. .. 662,082 7 5 1930 .. .. .. 224,343 10 7 Consolidated Fund, Ist Additions .. .. 20 22 April, 1930 .. .. 54,679 9 6 716,761 16 11 224,363 12 9 Creditors — £ s. d. Value of land disposed of, &c. 215 0 0 Departmental .. .. 262 6 8 224,148 12 9 Sundry .. .. .. 1,398 7 8 Buildings— 1,660 14 4 Gross value at Ist April, 1930 431,113 14 2 Depreciation Reserve .. .. .. 118,629 17 11 Additions .. .. 8,884 13 4 Writings-off, Suspense Account— £ s. d. Costs of prosecutions, irre- 439,998 7 6 coverable .. .. 5 16 6 Sale of buildings, £54; depreBuildings demolished, &c. (loss ciation provided on buildon) .. .. .. 935 19 0 ings sold, &c, £289 Is.; loss Stores sold, &c. (loss on) .. 45 16 0 I on buildings demolished. Books, lost, &c. .. .. 017 4 £935 19s. ' .. .. 1,279 0 0 Arms and accoutrements lost, 438,719 7 6 &c. .. .. .. 5 8 4 Stores and equipment — Furniture, &c, worn out (loss Value at Ist April, 1930 .. 7,685 18 8 on) .. .. 40 3 2 Additions .. .. 2,821 9 8 Mechanical office appliances worn out (loss on) .. 7 14 6 10,507 8 4 1,041 14 10 I Sales, £77 19s. sd. ; free Treasury Adjustment Account .. .. 391,907 11 10 j issues, £2,587 7s. Id. ; worn out, &c, £228 Is. 2d. ; stores lost, &c, £45 16s. .. 2,939 3 8 7,568 4 8 Motor-vehicles — Gross value, at Ist April, 1930 6,572 3 5 Value of vehicles sold .. 215 0 0 6,357 3 5 Horses—Value at 31st March, 1931 .. .. .. .. 115 0 0 Office furniture — Value at Ist April. 1930 .. 10,632 10 3 Additions .. .. 232 12 8 10,865 2 11 Worn out, &c. .. 73 1 1 10,792 1 10 Mechanical office appliances — Value at Ist April, 1930 .. 788 5 5 Additions .. .. 19 18 6 808 3 11 Worn out, &c. .. 19 5 6 788 18 5 Libraries — Value at Ist April, 1930 .. 8,548 17 7 Additions .. .. 431 1 6 8,979 19 1 Worn out, &c, £47 14s. Bd. ; books lost, &c, 17s. 4d. .. 48 12 0 8,931 7 1 Arms and accoutrements— Value at Ist April, 1930 .. 11,695. 18 1 Additions .. .. 291 14 9 11,987 12 10 Sales, &c, £4 7s. Bd. ; worn out, &c, £34 19s. 4d. ; lost, &c, £5 Bs. 4d. .. 44 15 4 11,942 17 6 Automatic pistols — value at 31st March, 1931 .. .. 8,483 19 7 Official stamps on hand .. .. 1,153 4 10 Debtors Departmental .. .. 12 1 6 Sundry .. .. .. 154 2 5 166 3 11 , Assets in Suspense— Costs of prosecution irrecoverable .. .. 5 16 6 Buildings .. .. 935 19 0 Stores and equipment .. 45 16 0 Libraries .. .. 0 17 4 Arms and accoutrements .. 5 8 4 Office furniture .. .. 40 3 2 Mechanical office appliances 7 14 6 1,041 14 10 Excess of expenditure over income .. .. 509,792 19 6 £1,230,001 15 10 £1,230,001 15 10 i The proportion of police to population was 1 to 1,292, and the cost per inhabitant for the year 1930-31 (exclusive of expenditure on the erection and maintenance of buildings, interest, and depreciation charges) was 6s. o£d. J. 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 Auditor-General.

128

B.—l [Pt. IVj.

PRINTING AND STATIONERY DEPARTMENT. Trading Account for the Year ended 31st March, 1931. Dr. Or. To Paper and materials — £ s. d. £ s. d. By Sales — £ s. d. £ s. d. Stock at beginning .. 23,823 12 0 Manufacturing.. .. 199,968 13 1 Add purchases .. .. 54,071 5 -8 Less work in progress, 31st March, 1930.. .. 17,720 17 1 77,894 17 8 Less stock on hand, 31st 182,247 16 0 March, 1931 .. .. 35,236 8 9 Add work in progress, 42,658 8 11 31st March, 1931 .. 11,021 18 3 Stationery— Stock at beginning .. 11,381 7 2 193,269 14 3 Add purchases .. .. 30,615 14 2 Stationery .. .. 36,359 5 8 Publications .. .. 2,353 211 41,997 1 4 Typewriters .. .. 2,256 8 9 Less stock on hand, 31st 234,238 11 7 March, 1931 .. .. 14,616 19 8 Discounts received .. .. .. 266 8 8 — 27,380 1 8 Publications — Stock at beginning .. 2.580 12 2 Add purchases .. .. 1,327 8 0 3,908 0 2 Less stock on hand, 31st March, 1931 .. .. 2,528 4 0 1,379 16 2 Typewriters— Stock at beginning .. 128 8 6 Add purchases .." .. 2,278 0 6 2,406 9 0 Less stock on hand, 31st March, 1931 .... 298 3 6 2,108 5 6 Wages (productive) .. 82,782 3 3 Wages (establishment) .. 27,161 13 9 Wages (Stationery Office) .. 6,255 16 10 Freight (inward) .. .. 7,980 1 5 Lighting (proportion) .. 462 4 11 Power .. .. .. 913 7 2 Fuel .. ~ .. 656 0 7 Water .. .. .. 234 10 0 126,445 17 U Balance transferred to Profit and Loss Account 34,532 1.0 1 £234,505 0 3 £234,505 0 3 Profit and Loss Account for the Year ended 31st March, 1931. Dr. £ s. d. J Or. £ s. d. To Office salaries .. .. .. .. 7,106 16 8; By Balance transferred from Trading Account .. 34,532 10 1 Repairs and alterations to buildings and plant. . 547 14 5 j Storing and handling stationery, &c, for other Postages and telegrams .. .. .. 1,313 18 4 Government Departments .. .. 1,015 1 0 Freight and cartage (outward) .. .. 2,173 8 1 Commission on sales of publications.. .. 2,555 5 4 Insurance .. .. .. .. 193 16 3 Rents receivable .. .. .. .. 329 15 0 Exchange .. .. .. .. 6 12 Interest receivable .. .. ■ • 14 19 0 Discounts allowed .. .. .. 89 10 1 Telephones (rental) .. .. .. 118 2 6 j Medical services .. .. .. ..11119 7 . Lighting, &c. (proportion) .. .. .. 53 0 0 Proportion of rent, &c, High Commissioner's office .. .. .. .. • • 360 0 0 Office expenses .. .. .. .. 423 4 3 Sundry trade expenses .. .. .. 466 10 4 Audit fee .. .. .. .. 100 0 0 Wages—Charwomen, watchmen, &c. .. 2,067 5 5 Interest on capital .. .. .. 9,639 910 Depreciation .. .. .. .. 8,998 3 0 Loss on disposal of machinery, &c .. .. 149 19 2 Compassionate allowance to widow of deceased officer.. 125 0 0 Grant in lieu of leave of absence .. .. 25 9 2 Balance carried down .. .. .. 4,378 22 £38,447 10 5 £38,447 10 5

9—B. 1 [Pt. IV].

129

B.—l [Pt. IV].

PRINTING AND STATIONERY DEPARTMENT— continued. Balance-sheet as at 31st March, 1931. Liabilities. Assets. £ s. d. Capital Account— £ s. d. ■ £ s. d. Land .. .. .. .. 60,600 0 0 Public Works Fund .. 109,587 17 2 Buildings .. .. .. .. 48,987 17 2 Consolidated Fund .. 105,996 17 2 Plant and machinery— .. £ s. d. 215,584 14 4 Composing plant .. .. 953 14 9 Creditors— Monotype plant .. .. 11,226 7 9 Departmental .. .. 2,060 4 6 Addressograph plant .. 624 15 0 Sundry .. .. .. 2,703 0 0 Printing plant .. .. 26,558 6 3 ■ 4,763 4 6 Binding plant .. .. 12,195 3 4 Wages accrued .. .. .. .. 559 07 | Litho plant .. .. 3,161 4 1 Bad Debts Reserve .. .. .. .. 194 13 6 Photo plant .. .. 1,687 18 4 Depreciation Reserve .. .. .. 51,028 12 8 Stereotype plant .. .. 1,739 14 6 Writing-off Suspense Account .. .. 191 12 6 Engine-room plant .. .. 1,363 2 9 Balance, Profit and Loss Account .. .. 4,378 22 Miscellaneous plant .. 6,687 18 7 66,198 5 4 Furniture, fittings, and office equipment .. .. .. 2,299 18 9 Type .. .. .. .. 9,194 0 2 Accessories — Composing Branch .. .. 3,586 3 3 Monotype Branch .. .. 102 J5 6 Addressograph Branch .. 48 0 0 Printing Branch .. .. 101 17 2 Binding Branch .. .. 762 12 9 Litho Branch .. .. 207 12 0 Photo Branch .. .. 60 18 11 Stereotype Branch .. .. 16 6 2 Engine-room .. .. 66 17 9 Paper-store .. .. 53 7 10 5,006 11 4 Payments in advance .. .. .. 16 9 Debtors— Departmental .. .. U, 462 0 0 Sundry .. .. .. 2,326 14 4 13,788 14 4 Work in progress .. .. .. 11,021 18 3 Old stores for disposal .. .. 2 0 0 StockOn hand .. .. .. 52,650 19 11 On consignment .. .. 28 16 0 52,679 15 11 Stock Suspense Account .. .. 39 18 9 Assets to be written off .. .. 151 13 9 Treasury Adjustment Account .. .. 6,727 19 9 £276,700 0 3 £276,700 0 3 Notes. —Public Works Department administration expenses (£3B) are included, for which the Department possesses no parliamentary appropriation. Interest at the rate of 4J per cent, has been charged on capital for which the Department has no parliamentary appropriation. E. V. Paul, A.E.A.N.Z., Accountant. I hereby certify that the Eeceipts and Payments, 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. Campbell, Controller and Auditor-General.

130

B.—l [Pt. IV]

PRISONS DEPARTMENT. Gross Income and Expenditure Account for Year ended 31st March, 1931.* Expenditure.

131

Total. Addington. Auckland. Hautu. Invercargill. Napier. Plymouth Paparua. Halswell Rangipo. Waikeria. Waikune. Wanganui. Wellington. W] lako. and°Police S ' : Gaols. j ; ■ ■ j ; ; . Sundry expenses— £ 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 £ « d Salaries, allowances, and uniforms .. 55,757 3 10 723 16 10 13,972 5 4 675 11 6 9,778 4 7 837 9 5 2,024 3 11 5.714 1 3 1,499 17 10 484 18 7 5,378 5 6 2.513 19 0 1,362 16 10 7 721 1 2 2 006 10 7 1 064 1 6 Advertising, books, newspapers, &c. 163 17 0 5 13 0 31 2 6 2 19 2 40 16 1 11 10 11 3 10 0 9 19 11 4 17 11 3 3 7 16 10 1 5 13 9 6 18 0 11 12 7 ' 6 17 6 ' 2 12 0 Clothing and bedding .. . . j 9,183 1 5 87 16 11 2,613 0 6 386 9 6 2,453 11 6 57 2 10 253 9 8 578 0 2 285 15 5 225 19 1 1,123 0 0 88 18 7 26 14 10 508 3 6 394 10 2 100 8 9 Gratuities to prisoners on release .. 232 34 320 103 96 .. 876 510 736 19 50 236 .. 050 .. 3 18 6 58 5 4 5 17 6 15 50 Wages to prisoners'dependants .. 10,451 18 11 .. 2,997 9 1 708 17 10 72 16 0 61 6 « 264 19 9 1,435 3 0 .. 482 19 3 1,037 7 0 1,308 5 9 113 12 0 679 1 0 1 290 1 9 Prisoners' industry earnings .. 6,499 19 1 67 1 8 1,817 14 9 263 18 7 938 11 0 13 12 2 284 17 3 515 1 5 120 13 1 181 18 9 980 3 5 555 17 6 75 18 1 267 9 11 '417 1 6 Fuel, light, power, water, and sanitary i 7,585 18 5 255 0 11 2,824 0 7 30 8 3 989 16 4 107 14 2 180 15 7 719 11 8 379 7 2 19 11 9 549 2 6 381 8 9i 102 13 3 706 14 4 212 9 10 127 "3 4 Hospital maintenance and medicines 2,411 3 6 128 2 10 556 14 4 50 1 1 280 11 1 45 9 0 85 10 8 207 4 6 218 12 9 48 6 11 205 1 8 180 19 1 34 0 1 164 10 3 103 14 4 102 4 11 Postages, telegrams, telephones, and 1,164 13 8 30 7 7 214 8 5 52 2 1 75 15 5 23 1 0 47 9 0 129 15 3 44 10 9 31 6 1 167 18 10 123 0 2 24 16 1 98 2 0 72 17 4 29 3 8 stationery \ Office requisites .. .. .. 33 89 13 11 9 14 6 .. 170 349 .. 592 0 15 1 0 18 4 1 12 71 5 14 2 030 1 17 5 0 18 4 0 10 6 General prison equipment . . . . 755 6 1 18 18 8 362 2 8 4 7 0 4 19 6 1 3 0 15 17 7 87 16 6 12 2 10 12 16 4 161 17 9 34 11 8 I 1 11 11 13 12 4 20 2 9 3 5 7 Bations .. .. .. 25,638 18 9 299 12 1 6,204 3 6 1,039 4 6 2,590 6 4 329 15 4 981 3 6 2,451 3 3 515 12 3 728 10 11 2,850 4 5:1.854 5 3 ! 431 8 4 1,950 11 5 1,494 2 0 1 918 15 8 Tobacco .. .. .. 1,855 5 3 2 7 8 486 9 11 101 0 9 207 5 4 13 11 4 58 18 9 181 8 1 0 9 5 81 9 1 266 9 10 177 5 9 33 6 5 136 13 0 97 7 11 11 2 0 Transport charges and travelling- 6,652 11 2 62 6 3 892 12 4 245 6 7 938 19 3 42 13 9 99 17 8 681 15 5 445 1 3 194 15 2 904 8 4 774 2 4 78 9 1 1 014 8 8 198 10 3 79 4 10 expenses ; Burial oi prisoners .. j 29 19 0 , 17 9 0 .... . 4 0 0 ! 8 10 0 Maintenance of buildings and grounds 2,300 13 3 164 14 2 696 11 11 97 17 0 152 0 10 14 18 0 35 4 5 565 5 6 106 15 7 8 i? 3 209 1 1 j 79'i2 6 24 17 4 19"2 6 70' 4 5 5s'l0 9 Sundry expenses .. .. .. 48 13 6 .. 12 18 0 .. 146 .. .. 146 .. .. 26 4 6 500 .. 0 17 6 146 130,764 14 11 1,850 4 6 33,812 6 10 3,658 3 10 18,534 12 3 1,567 13 2 4,343 1 3 ;13,302 4 7 3,640 14 10 2,505 11 1 13,877 12 6 8,088 14 3 2,329 13 9 |13,352 2 11 6,392 10 8 3,509 8 6 Prison labour on domestic work .. 20,806 4 2 288 18 9 3,776 9 0 418 0 0 2,822 15 0 381 10 0 846 10 1 I 3,086 5 5 i 680 9 2 206 9 0 2,9101 7 0 1,416 19 0 597 3 9 2 472 14 0 491 16 6 409 17 6 less wages and earnings already 16,951 18 0 67 1 8 4,815 3 10 972 16 5 1,011 7 0 74 18 8 549 17 0 1,950 4 5 120 13 1 664 18 0 2,017 10 5 1,864 3 3 189 10 1 946 10 11 1 707 3 3 charged . : ! ' ' '' 3,854 6 2 I 22117 1 Cr. 1,038 14 10 Cr. 654 16 5 1,811 8 0 306 11 4 296 13 1 1,136 1 Oj 559 16 1 Cr. 458 9 0 892 16 7 Cr. 447 4 3 407 13 8 | 1,526 3 1 Cr. 1,215 6 9 409 17 6 Interest on capital . . .. .. 29,155 12 10 664 5 6 9,072 7 5 252 5 10 4,379 18 10 298 14 9 366 1 9 5,525 3 4 672 17 11 109 18 10 2,319 16 11 331 2 3 247 14 10 I 3,416 6 2 1 017 8 10 481 9~~8 tSe 01 |c° n ° n bmldmgS ' plant ' furni " 14,230 7 5 335 9 10 4,249 11 1 154 6 6 2,065 10- 4 87 14 5 212 2 10 2,450 6 11 | 409 3 7 63 17 8 1,227 5 1 201 3 6 136 9 9 1,761 15 7 663 19 0 211 11 4 Proportion of overhead burden .. I 5,657 9 2 80 0 8 1,570 15 5 178 5 11 704 15 10 79 12 6 202 16 11 571 10 6 156 14 2 134 2 5 550 7 8 321 9 11 111 17 4 512 19 11 298 2 9 183 17 3 Totals •• •• ll83,662 10 6 3,151 17 7 47,666 5 11 3,688 5 8 27,496 5 3 2,340 6 2 5,420 15 10 22,985 6 4 ! 5,439 6 7 2,355 1 0 18,867 18 9 8,495 5 8 3,233 9 4 !20,569 7 8 7,156 14 6~ 4,796 4 3 * Opening and closing stocks of institutional stores, hitherto shown separately, are included but absorbed in relative expense headings.

B.—l [Pγ. IV]

PRISONS DEPARTMENT— continued. Gross Income and Expenditure Account for the Year ended 31st March, 1931— continued. Income.

132

-]«• p • Minor Gaols Total. Addington. Auckland. Hautu. Invercargill. Napier. Plymouth Paparua. Halswel' Rangipo. Waikeria. Waikune. Wanganui. Wellington. Wj Tako. and Police y ' Gaols. L. L . J _ i I I -\ i I £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. : £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Rents of buildings and deductions from 3,653 14 10 91 19 8 809 18 4 80 0 0 354 3 4 103 6 8 160 0 0 458 15 8 | 80 4 6 47 9 6 497 8 3 172 0 1 60 0 0 379 8 3 269 0 7 90 0 0 salaries for use of houses and quarters Maintenance of prisoners, recovered 432 4 4 3 10 0 209 14 1 .. 8 10 0 .. 3 5 0 3 16 6 ; .. .. 158 11 0 . . 1 12 0 28 6 6 .. 14 19 3 Rations and stores sold to staff .. 735 10 8 .. .. 20 4 4 11 2 11 .. .. 244 4 10 j 3 9 0 .. 324 2 5 77 11 5 .. 54 15 9 Bread and stores supplied to other 826 17 5 .. j .. 258 4 6 .. .. 144 5 11 258 9 0 20 12 6 .. j .. .. .. 140 15 6 4 10 0 institutions Sale and transfers of kitchen refuse 29 0 0 .. j 18 0 0 .. .. .. .. 11 0 0 Boot-repairing and laundering for 101 15 7 .. ; .. .. .. .. 23 4 6 5 10 4 .. .. 73 0 9 * other Departments Boot-repairing for other institutions 37 1 6 .. .. .. .. .. .. 1 18 0 .. .. .. .. .. 35 3 6 i Recovery of expenses of producing 125 17 9 .. 9 0 4 6 18 11 .. .. .. 3 11 .. 6 8 0 19 5 9 36 3 9 .. 40 16 9 1 0 4 prisoners in Court Cartage recoveries and transfers .. 1,905 11 7 .. 62 6 6 .. 227 15 5 .. .. 375 7 6 .. .. 311 14 0 .. .. 928 8 2 Salary recoveries from other De- 187 3 5 .. .. .. 56 9 1 .. .. 61 15 0 .. .. 33 14 10 .. .. 35 4 6 partments Services performed for other insti- 324 2 7 .. 16 19 0 .. 100 00 30 0 0 426 100 5 9; .. 0 2 4 15 16 5 .. 6 18 0 49 15 1 0 3 6 tutions and Government Departments Prison infirmary charges transferred ,177 0 0 .. 177 0 0 .. .. .. .. .. .. .. .. .. .. ...... Sundry sales .. . . .. 79 15 11 i .. 36 6 4 .. 17 6 11 .. 3 2 6 1 3 11 I .. .. .. .. .. 21 16 3 : Floor-polish manufactured for issue 20 16 0 .. 20 16 0 .. .. .. .. .. .. .. .. j .. .. .. .. I Total credits .. .. 8.636 11 7 | 95 9 8 1,360 0 7 j 365 7 9 775 7 8 133 6 8 338 0 5 ; 1,528 10 5 I 104 6 0 53 19 10 j 1,433 13 5 285 15 3 j 68 10 0 ; 1,714 10 3 274 14 5 j 104 19 3 Gross cost of institutional upkeep for 175,025 18 11 3,056 7 11 46,306 5 4 ,3,322 17 11 26,720 17 7 2,206 19 6 5,082 15 5 21,456 15 11 5,335 0 7 2,301 1 2 17,434 5 4 8,209 10 5 13,164 19 4 18,854 17 5 6,882 0 1 4.691 5 0 year carried down Total .. .. .. 183,665 10 6 3,151 17 7 47,666 5 11 3,688 5 8 ;27,496 5 3 2,340 6 2 5,420 15 10 22,985 6 4 |5,439 6 7 2,355 1 0 18,867 18 9 ! 8,495 5 8 [3,233 9 4 120,569 7 i~[7,156 14 6 4,796 4 3 Gross cost per prisoner per annum .. £114-747 I £141-63 £109-34 £69-13 £140-62 £102-79 £92-94 £139-25 £126-27 £63-63 £117-49 i £94-71 j £104-94 ! £136-32 £85-62 £94-64 : 1 1= = ■ ■ : i —

B.—l [Pt. IV].

PRISONS DEPARTMENT— continued. Net Income and Expenditure Account for the Year ended 31st March, 1931.

133

p . Minor Gaols Totals. Addington. Auckland. Hautu. InvercargiU. Napier.. New Plymouth. Paparua. 1 Hatewell Rangipo. Waikeria. Waikune. Wanganui. Wellington. Wi Tako. and Police 1 ■ I 1 ! I i ' I ! : 1 I 1 1 Expenditure. £ s. d.j £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 1 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d.j £ s. d. £ s. d. ! £ s. d. £ s. d. Gross cost of institutional upkeep, 175,025 18 1113,056 7 11 46,306 5 4 3,822 17 11; 26,720 17 7 2,206 19 6 5,082 15 5 21,456 15 1115,335 0 7 2,301 1 2 17,434 5 4| 8,209 10 5; 3,164 19 4 18,854 17 5 6,882 0 14,691 5 0 brought down Industry balances after charging labour and supervision (Dr., loss; Cr., profit) — | Block and tile making .. .. Cr. 26 9 7 .. .. .. •• j .. .. Cr. 26 9 7 .. .. .. .. Bootmaking and repairs .. .. Dr. 166 8 6i .. Dr. 28 2 10 .. Dr. 138 5 8;.. .. .. .. .. .. .. .. .. .. .. Breadmaking .. .. .. Cr. 23 11 6 .. .. .. .. .. .. .. .. .. .. .. • • • • Cr. 23 11 6 Brickworks lease.. .. .. Dr. 1,165 5 1 .. .. • • .. .. .. .. .. • • • • • • • • Dr. 1,165 5 1 Contracts —Boadmaking and labour Cr. 671 11 3 .. .. . . .. .. .. .. .. .. Cr. 671 11 3 Farms and farm gardens .. .. Dr.23,603 10 8 .. j .. .. Dr. 7,828 7 4 .. .. Br. 2,461 4 7 .. .. Dr. 8,548 7 1 .. .. .. Dr. 4,765 11 8 Kitchen-gardens and truck farming Dr. 1,532 14 lDr.182 4 8 Cr. 223 13 5 .. .. Cr. 8 17 5 Dr. 197 9 2 .. Dr.463 3 5 .. .. Cr. 36 18 6 Dr. 24 3 4Dr.919 11 4 .. Dr.15 11 6 Laundering and sewing .. .. Cr. 536 13 4 Dr.149 9 8 Cr. 859 11 11 .. .. .. .. Dr. 173 8 11 Motor transport .. .. .. Cr. 423 13 5 .. ! .. .. .. i .. .. .. .. .. | .. Cr. 423 13 5 Quarries and gravel-pits .. .. Dr. 2,183 8 11 .. 1 Dr. 1,162 2 5 .. .. Dr.316 3 4 Dr. 1,008 4 10 Cr. 313 16 2 .. .. .. .. .. Dr. 10 14 6 Tailor's shop .. .. .. j Cr. 1,530 13 9 .. Cr. 1,530 13 9 .. •• •• •• ! •• •• •• •• •• •• 1 Tinsmithing and carpentering .. \Cr. 13 15 4 .. Cr. 13 15 4 .. .. ! Miscellaneous industries .. .. \Cr. 140 6 11 .. .. .. .. j .. .. .. .. .. .. .. •• ICr. 140 6 11 .. . - Depreciation on officers' cottages ! 412 10 0 .. j .. .. .. ! .. .. .. .. .. .. .. .. ! 412 10 0 .. j short-charged in previous years Loss on motor-vehicles destroyed by 106 13 6 .. j .. .. j .. .. .. 106 13 6; i \ i ; I i i ; Total .. 200,829 14 7 3,388 2 3 44,868 16 2 3,322 17 llj 34,687 10 7| 2,514 5 5 6,288 8 5 23,684 8 3 5,971 12 11 2,301 1 2 25,982 12 5j 7,077 7 3j 3,189 2 8;20,057 6 4 12,789 5 4 4,706 16 6 Income. Value of prison labour supplied to— £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d.i £ s. d. £ s. dJ £ s. d. £ s. d.i £ s. d. £ s. d. £ s. d. £ s. d. Institution .. .. 3,854 6 2 221 17 1 Dr. 1,038 14 10 Dr.554 16 5 1,811 8 0 306 11 4 296 13 1 1,136 1 0! 559 16 1 Dr.458 9 0 892 16 7 Dr.447 4 3 407 13 8 1,526 3 1 Dr. 1,215 6 9 409 17 6 Industries .. .. .. 47.056 3 9 407 2 6 14,497 1 8 .. 4,941 16 2 474 9 3 1,847 14 1 4.593 9 0' 673 3 2 .. 6,979 16 3 6,842 19 0; 72 2 6 1,373 18 1 4,329 18 22 14 1 Capital works .. .. .. 14 , 823 15 7 .. 1,552 12 9 2,684 14 5 1,610 15 7 0 12 01 .. 742 8 1 .. 2,037 2 6 774 1 0 60 11 Oj .. 5,146 12 0 214 6 3: Net cost of Institution upkeep per 135,095 9 1 2,759 2 8 29,857 16 7 1,192 19 11 26,323 10 10 1,732 12 10; 4,144 2 3 17,212 10 2 4,738 13 8 722 7 8 17,335 18 7 621 1 6 2,709 6 6 12,010 13 2 9,460 7 10 4,274 4 11 annum i ! ; —— Total.. .. .. 200,829 14 7 3,388 2 3 44,868 16 2 3,322 17 11 34,687 10 7 2,514 5 5j 6,288 9 5 23,684 8 3| 5,971 12 11 2,301 1 2 25,982 12 5 7,077 7 8 3,189 2 8 20,057 6 4 12,789 5 4|4,706 16 6 Net cost per prisoner per annum .. £88-56 £127-86 £70-50 £24-82 £138-53 £80-70 j £75-77 £111-70 ! £112-16 £19-97 £116-82 £7-17 £89-83 £86-84 £117-69 £86-23

8.--1 [Tt. TV].

PRISONS DEPARTMENT— continued. PROBATION, PRISONS BOARD, HEAD OFFICE, AND MISCELLANEOUS ADMINISTRATION. Income and Expenditure Account for the Year ended 31st March, 1931.

GENERAL STORE. Working Account for the Year ended 31st March, 1931. Expenditure. £ s. d. Revenue. £ s. d. Opening stocks in store and in transit .. .. 9,051 2 9 Raw materials issued to workshops .. .. 4,744 7 5 Manufactured articles received from workshops .. 9,759 14 4 Issue to prisons— Purchases for issue and manufacture— Clothing and bedding .. .. .. 5,000 12 10 Bootmaking, materials, tools, &c. .. .. 2,515 810 Footwear .. .. .. .. .. 2,146 2 0 Tailoring, materials, tools, &c. .. .. 2,464 10 0 Medicines .. .. .. ■• •• 311 7 1 Officers'uniforms .. .. .. .. 169 12 7 Officers'uniforms and boots .. .. .. 1,064 0 9 Tea and tobacco .. .. .. .. 805 18 0 Saddlery and harness .. .. .. 32 10 3 Medicines .. .. .. .. .. 457 811 Tea and tobacco .. .. .. .. 916 8 2 Clothing, bedding, and prison equipment .. 239 7 5 Sales and services to Government Departments— Sundry expenses — Boots and boot repairs .. .. .. 2,178 1 0 Freight, cartage and packing .. .. 51 12 3 Satchels repaired for Post and Telegraph DepartPostages, telegrams, printing, and stationery .. 25 8 4 ment .. .. .. . • • ■ 175 12 0 Sundry expenses .. .. .. .. 015 6 Tailoring manufactures .. .. .. 607 14 0 Salaries .. .. .. .. .. 295 1 0 Tinware manufactures .. .. .. 22 9 Prison labour .. .. .. .. 56 4 0 Sale of civilian suits and boots to officers and Interest on capital .. .. .. .. 410 17 10 prisoners on discharge .. .. .. 112 7 3 Credit balance transferred to Overhead Burden Sundry equipment, floor-polish, lead-headed nails, Account .. .. .. .'. .. 76 9 6 &c, issued to institutions and transferred to Government Departments .. .. .. 1,102 17 7 Store overhead charges recovered — Cases, packing and postage .. .. .. 61 16 7 Handling charges .. .. .. .. 472 6 6 Closing stocks in store and in transit .. . . 7,451 5 1 £26,379 11 3 £26,379 11 3

134

t, , .. Crimes Amend- Head Office: Probation ment Act. Departmental Branch. (Prisons Board.) Administration. Expenditure. £ s. d. j £ s. d. i £ s. d. Salaries and allowances .. .. .. .. .. •• •• 3,298 18 4 • .. 3,784 11 5 Advertising, books, &o. .. .. .. .. .. • ■ • • • • . • • ? o Postages, telegrams, printing, and stationery .. .. .. .. . • 208 7 3 .. 721 4 J Office requisites .. .. .. .. .. .. •• •• •• •• _14 8 10 Transport charges and travelling-expenses .. .. .. .. •• •■ 652 15 9 387 11 8 Fuel, light, water, and sanitary .. .. .. .. . • • • • • • ■ kk a n Grants to Prisoners' Aid Societies .. .. .. .. • • ■ • j ■ ■ • ■ q ? n Contributions to After-care Societies .. .. .. .. •• • • •• •• 300 Assistance to discharged prisoners .. .. .. •• •■ •• •■ •■ 5 lo 11 Sundry expenses .. 434 0 0 .. _ 0 14 6 Expenses in relief of Hawke's Bay earthquake victims .. .. . • . ■ ■ • • • 23 15 8 Interest on capital .. j 7 11 0 .. 01 8 4 Rents of buildings .. .. .. .. .. . • • ■ • ■ 22 0 0 .. 380 0 0 Depreciation of furniture and fittings .. .. .. • • • • 13 17 0 .. 100 16 9 3,984 13 7 652 15 9 5,733 18 8 Income. £ Bs d. J £ b. d. £ s. d. Net cost of Head Office administration transferred to institutional accounts .. I ■■ •• 5,733 18 8 Net cost of probation administration for year .. .. .. •• •• 3,984 13 7 .. Net cost of Crimes Amendment Act administration for year .. .. .. I • ■ j. 652 15 9 3,984 13 7 652 15 9 j 5,733 18 8

B.—l [Pt. IV].

PRISONS DEPARTMENT— continued. PAPARUA BLOCK AND TILE MAKING INDUSTRY. Profit and Loss Account foe the Year ended 31st March, 1931. Expenditure,. Revenue. Opening stocks— £ s. d. £ s. d. £ s. d. £ s. d. Loose tools .. .. .. 13 10 6 Sales and issues of blocks and tiles .. .. 258 8 6 Stock-in-trade '.'. .. ..35113 11 Closing stocks— 365 4 5 Loose tools .. .. .. 4 12 4 Sundry expenses— Stock-in-trade .. .. .. 380 2 7 Materials 86 18 11 — 384 14 11 Freight and cartage .. .. 15 10 0 Sundries .. .. .. .. 7 13 4 110 2 3 Prison labour .. .. • ■ ■ • 78 4 0 Supervision .. .. • • • • 6 12 0 Interest on capital .. .. • • • • 40 10 2 Depreciation of buildings and plant .. .. 16 1 0 Profit on working .. .. .. • • 26 9 7 £643 3 5 £643 3 5 BOOTMAKING AND REPAIRING INDUSTRY. Profit and Loss Account for the Year ended 31st March, 1931. Expenditure. Revenue. Opening stocks £ 8. d. Manufacture and repairs for Government Depart- £ s. d. Loose tools .. .. •■ •• 212 110 ments and institutions .. .. .. 5,568 13 1 Work in progress .. .. .. •• 442 5 8 Closing stocks— Manufactured goods .. .. .. ' 41 10 0 Loose tools 20b 8 2 Sundry expenses— Work in progress 33b 10 o Raw materials 2,907 6 5 Manufactured goods 49 12 0 Tools, machine parts, and repairs .. .. 29 510 Net loss for year .. .. .. .. Ibb 8 b Fuel, light, and power .. .. . . 23 1 3 Freight and cartage.. .. .- •• 2 6 8 Sundries .. .. • • • • ■ ■ 0 18 8 Prison labour .. .. ' •■ ■• 1.781 14 0 Supervision and officers' labour .. .. 662 14 0 Interest on capital .. ■. • • • ■ 80 13 7 Depreciation on plant and machinery .. .. 39 14 3 Rent of workshops .. .. • • • • 104 0 0 £6,327 12 2 £6,327 12 2 . ! ,"* = * WI TAKO BRICKMAKING AND LEASE OF BRICKWORKS. Profit and Loss Account for the Year ended 31st March, 1931. Expenditure. | Revenue. Opening stocks- £ s. d. £ s. d. ; £ s. d £ s. d. Loosi tools 52 5 5 Royalty on clay used by lessees .66 12 9 Sundry stores .. .. .. 17 12 6 ! Royalty on bricks manufactured .. 1,357 13 4 Manufactured bricks 30 0 ! Water charges recovered .. .. 25 0 0 72 17 11 j 1.449 6 1 Maintenance and repairs to buildings .. .. 343 111 | Closing stocksPrison labour 44 12 6 ; Loose tools 44 8 7 Officers' labour and supervision .. • • 47 6 0 j Sundry stores .. .. .. 16 14 b Interest on capital 1,11110 4 | Manufactured bricks .. .. 30 0 Depreciation of buildings and plant .. •• 1,059 5 7 °4 s i i Loss on working for year .. .. .. 1,165 5 1 £2,678 14 3 £2,678 14- 3

135

B.—l [Pt. IV].

PRISONS DEPARTMENT— continued. RANGIPO PRISON: DEVELOPMENT OF TAUPO LANDS. Development Account foe the Year ended 31st March, 1931. Expenditure. Income. Opening stocks— £ s. d. £ s. d. £ s. d. £ s. d. Cattle .. .. .. 1,955 2 6 Sales of cattle and hides .. .. 600 15 0 Horses .. .. .. 125 0 0 Issues of produce to institution and Pigs .. .. .. .. 2 0 0 farm .. .. .. 534 14 5 Crops ...... 1,160 0 0 1,135 9 5 Garden .. .. .. 36 4 6 Closing stocks — Harness and loose tools .. .. 105 7 7 Cattle .. .. ' .. 2,530 16 8 3,383 14 7 Horses .. .. .. 131 0 0 Sundry expenses —■ Pigs .. .. . . .. 5 0 0 Seeds and manure .. .. 818 15 5 Crops .. .. .. 384 0 0 Purchase of cattle .. .. 1,143 8 11 . Gardens .. .. .. 48 14 3 Feed for cattle ex farm .. .. 190 18 11 Harness, loose tools, and stores .. 11l 9 6 Purchase of horses .. .. 6 10 0 Grass seeds and manures .. 179 6 2 Horse-feed and harness purchased 55 11 10 Fencing-posts .. .. .. 215 0 0 Horse-feed ex farm .. .. 194 16 0 ' 3,605 6 7 Repairs to implements and tools .. 67 0 8 Balance—Net development expenditure for year Freight and cartage .. .. 7 5 6 transferred to Rangipo I/and Improvement AcFencing and trees .. .. 23 8 8 count .. .. .. .. .. 4,999 4 4 Tractor expenses .. .. 41 19 5 Miscellaneous .. .. 40 5 10 2,590 1 2 Prison labour .. .. .. .. 2,037 2 6 Supervision and officers' labour .. .. 919 8 0 Interest on capital .. .. .. .. 780 111 Depreciation of plant and implements .. .. 29 12 2 £9,740 0 4 J £9,740 0 4 HAUTU PRISON : FARMING AND TAUPO LAND DEVELOPMENT. Profit and Loss Account and Development Account for the Year ended 31st March, 1931. Farm Working Account. Expenditure. Income. £ s. d. £ g. d. Opening stocks .. .. .. .. 2,991 10 11 Sales of live-stock, produce, hides, and issues to Purchase of live-stock .. .. .. 603 14 5 prison .. .. .. .. .. 1,156 11 2 Grazing-charges on cattle purchased .. .. 11 6 9 j Closing stocks .. .. .. .. 3,673 17 8 Feed from farm .. .. .. .. 345 3 0 Purchase of feed .. .. .. .. 7 18 6 Sundry expenses .. .. .. .. 37 18 7 ' Freight and cartage .. .. .. .. 29 12 0 Prison labour .. .. .. .. 213 12 6 Supervision and officers' labour .. .. 165 8 0 Net total profit transferred to Development Account 424 4 2 £4,830 8 10 J £4,830 8 10 = j ==_ Development Account for the Year ended 31st March, 1931. Expenditure. Income. Opening stocks— £ s. d. £ s. d. £ s , d. Farm tools, harness, and stores .. 443 7 4 Gross profit on farm-working brought down .. 424 4 2 Crops .. .. .. 1,261 6 3 Crops issued to institutions .. .. .. 667 8 5 Working-horses .. .. 331 1 6 Closing stocks— £ s. d. — 2,035 15 1 Farm tools, harness, and stores .. 600 4 9 Sundry expenses— Crops .. .. .. .. 531 15 7 Grass-seed and manure .. 1,287 14 10 Working-horses .. .. .. 314 13 6 Repairs to implements and ma- 1,446 13 10 chinery .. .. .. 43 3 3 Net cost of development for year transferred to Freight and cartage .. .. 9 6 0 Hautu Lands Improvement Account .. .. 6,305 11 5 Tractor expenses .. .. 96 13 4 Horse-feed and harness.. .. 129 0 11 Horse-feed from farm .. .. 271 6 3 Sundries .. .. .. 0 5 6 1,837 10 1 Prison labour .. .. .. .. .. 2,391 3 2 i Supervision and officers' labour .. .. 951 16 0 i Interest on capital .. .. .. .. 1,581 14 2 Depreciation .. .. .. .. 45 19 4 £8,843 17 10 £8,843 17 10

136

B.—l [Pγ. TVI

PRISONS DEPARTMENT— continued. INVERCARGILL BORSTAL INSTITUTION: FARMING INDUSTRY. Profit and Loss Account foe the Ybae ended 31st Maech, 1931. Expenditure. Income. Opening stocks — £ s. d. £ s. d. Live-stock .. .. .. .. 3,726 13 0 ! Sales and transfers of produce to institutions .. 6,311 8 4 Crops and garden .. .. .. .. 1,466 19 7 j Blacksmithing .. .. .. .. 236 17 1 Miscellaneous stores and tools .. .. 464 13 9 : Sale of firewood and timber .. .. .. 94 17 3 Purchase of live-stock .. .. .. 818 0 0 Live-stock grazing .. .. .. .. 1,427 15 10 Feed transferred from farm .. .. .. 1,428 5 6 Loose tools and implements hire charges .. 95 15 6 Seeds and manures .. .. .. .. 243 810 Horse-working .. .. .. .. 873 19 6 Sacks and threshing .. .. .. .. 124 10 1 : Closing stocks— Fencing and trees .. .. .. .. 20 8 0 Live-stock .. .. .. .. 2,872 8 0 Horse-shoeing and repairs to harness .. .. 42 18 8 Crops and gardens .. .. .. .. 1,631 12 4 Veterinary services .. .. .. .. 5 5 0 Miscellaneous stores and tools .. .. 416 1 9 Tools, repairs, and plant-maintenance .. .. 86 911 j Net total loss on working .. .. .. 7,828 7 4 Purchase of feed .. .. .. .. 7 18 7 Freight and cartage, including use of horses .. 1,068 14 2 Fuel and oil .. .. .. .. .. 13 10 7 Blacksmithing .. .. .. .. 221 5 2 j Rent and rates .. .. .. .. 507 4 0 j Maintenance of farm roads and flood-gates .. 27 9 3 Dairy expenses .. .. .. .. 46 1 10 Hospital treatment of accident cases .. .. 5 S 0 Sundries .. .. .. .. .. 67 14 1 Live-stock, grazing-charges .. . . 1,355 4 6 j Prison labour .. .. .. .. 4,422 3 3 j Supervision and officers'labour .. .. 2,128 12 6 i Interest on capital .. .. .. .. 2,094 16 8 Depreciation, buildings, plant, and leaseholds . . 1,395 8 0 £21,789 2 11 I £21,789 2 11 PAPARUA PRISON: FARMING INDUSTRY. Profit and Loss Account for the Year ended 31st March, 1931. Expenditure. Income. Opening stocks— £ s. d. | Sales of live-stock and. produce and sectional trans- £ s. d. Live-stock .. .. .. .. 2,840 15 11 ; fere of produce .. .. .. .. 6,752 15 9 Crops .. .. .. .. 1,511 18 6 Live-stock grazing, as per contra .. ..• 957 18 0 Stores and tools .. .. .. .. 758 18 7 ] Horse and tractor working .. .. .. 1,116 17 3 Purchase of live-stock .. .. .. 1,011 18 6 Closing stocks— Purchase of feed .. .. .. .. 200 14 0 Live-stock .. .. .. .. 2,176 16 2 Farm produce consumed on farm .. .. 1,652 13 3 Crops .. .. .. .. .. 1,967 3 4 Live-stock, grazing-charges .. .. .. 957 18 0 Stores and tools .. .. .. .. 299 7 9 Miscellaneous expenses— i Total net loss on farm-working .. .. 2,461 4 7 Seeds and manure .. .. .. .. 608 18 8 I Fencing and trees .. .. .. .. 21 8 5 : Tools, repairs, and plant-maintenance.. .. 282 7 10 Harness repairs and replacements .. .. 50 10 0 Veterinary services .. .. .. .. 3150 Horse and tractor charges .. .. .. 1,054 7 4 Tractor fuel and maintenance .. .. 82 17 2 Rent and rates .. .. .. .. 20 13 8 Threshing and packing .. .. . . 104 14 5 Dairy expenses .. .. .. .. 30 6 10 Sundries .. .. .. .. .. 160 10 5 Prison labour .. .. .. .. 1,959 17 6 Officers'supervision and labour .. .. 1,017 16 0 Depreciation of buildings, plant, &c. .. .. 163 14 7 Interest on capital .. .. .. .. 1,235 8 3 £15,732 2 10 £15,732 2 10

137

B.—l [Pt. IV].

PRISONS I >EPARTMENT— continued. WAIKERIA REFORMATORY: FARMING INDUSTRY. Peofit and Loss Account fob the Ybab ended 31st March, 1931. Expenditure. Income. Opening stocks— £ s. d. Sales, including transfers to institutions — £ s. d. Live-stock .. .. .. .. 9,374 18 11 Dairy, crops, garden, &c. .-. .. .. 9,606 6 6 Crops .. .. .. .. .. 4,566 15 6 Live-stock, wool, hides, meat, and honey .. 3,593 15 5 Stores and tools .. .. .. .. 1,029 8 1 Horse-working and blacksmithing .. .. 2,361 1 6 Apiary .. .. ' .. .. .. 114 3 5 Live-stock, grazing-charges .. .. .. 4,894 18 2 Over-valuation of live-stock in previous year .. 1,365 9 0 Closing stocks — Purchase of live-stock .. .. .. 1,466 18 3 Live-stock .. .. .. .. 10,718 14 4 Purchase of feed .. .. .. .. 71 8 4 Crops, &e. .. .. .. .. 3,689 5 8 Farm-produce consumed on farm .. .. 3,783 5 0 Miscellaneous stores and tools .. .. 1,255 2 5 Live-stock, grazing-charges .. .. .. 4,883 19 1 Apiary .. .. .. .. •• 105 1 5 Miscellaneous expenses— Net total loss on working .. .. .. 8,548 7 1 Seeds and manures .. .. .. .. 1,671 18 1 Fencing and trees .. .. .. .. 32 12 11 Tools, repairs, and plant-maintenance .. 191 16 0 Harness repairs and replacements .. .. 78 0 2 Freight and cartage, including use of horses .. 2,541 11 4 Sacks and threshing .. .. .. 26 1 3 Dairy expenses .. .. .. .. 67 7 3 Apiary expenses .. .. .. .. 12 13 8 Orchard-spraying .. .. .. .. 37 15 5 Blacksmithing-expenses .. .. .. 75 13 10 Sundries .. .. .. .. 166 11 3 Prison labour .. .. .. .. 6,979 16 3 Supervision and officers' labour .. .. 2,969 2 8 Interest on capital .. .. :. .. 3,104 7 7 Depreciation of buildings and plant .. .. 160 19 3 £44,772 12 6 £44,772 12 6 WI TAKO PRISON: FARMING INDUSTRY. Peofit and Loss Account foe the Yeae ended 31st March, 1931. Expenditure. I Income. £ s. d. Opening stocks— £ s. d. Sales and transfers of live-stock and produce .. 2,592 17 2 Live-stock .. .. .. .. 1,061 9 6 Payment for maintenance of Defence reserve .. 62 10 0 Crops, &c. .. .. .. .. 624 10 8 Rent of pig-farm .. •• ■ .. .. .. 10 0 0 Miscellaneous stores and tools .. .. 159 8 7 Live-stock, grazing-charges .. .. .. 536 18 3 Purchase of live-stock .. .. .. 343 12 0 Horse and tractor working .. .. .. 450 16 10 Farm produce consumed on farm .. .. 229 9 0 Closing stocks — Purchase of feed .. .. .. .. 126 4 0 Live-stock .. .. .. .. 1,081 19 4 Miscellaneous expenses — Crops, &c. .. .. .. .. 811 0 0 Seeds and manures .. .. .. 464 15 10 j Miscellaneous stores and tools .. .. 170 16 4 Fencing-materials and tree-planting .. .. 49 18 6 j Produce on consignment .. .. .. 86 3 5 Repairs and renewals to harness .. .. 512 10 Net total loss .. .. .. .. 4,765 11 8 Repairs and replacements of tools and implements .. .. .. .. .. 59 12 1 Tractor and motor-truck, fuel, oil, and expenses 74 0 7 Freight and cartage, including use of horses and tractor .. .. .. .. 359 2 10 Sundry expenses .. .. ..... 64 11 11 . . Live-stock, grazing-charges .. .. .. 536 18 3 Prison labour .. .. .. .. 4,175 15 6 Officers' labour and supervision .. .. 1,548 3 0 Interest on capital .. ... .. .. 637 16 8 Depreciation of plant .. .. .. 47 10 3 £10,568 12 0 £10,568 12 0 KITCHEN GARDEN AND TRUCK FARMING. Peofit and Loss Account foe the Yeae ended 31st Maech, 1931. Expenditure. Income. Opening stocks* — £ s. d. Sales and issues of produce — £ s. d. Tools and stores .. .. .. .. 50 12 7 Poultry and eggs .. .. .. .. 39 7 3 Live-stock and poultry .. .. .. 176 9 9 Vegetables.. .. .. .. .. 1,152 11 0 Vegetables and live-stock feed .. .. 240 1 2 Milk and cream .. .. .. . . 370 2 7 Purchase of seeds and manures .. .. 89 16 6 Pigs and pork .. .. .. .. 305 14 8 Purchase of poultry-feed .. .. .. 18 6 0 Live-stock sales and transfers .. .. 18 18 6 Purchase of cattle and pig feed.. .. .. 23 6 7 ] Grazing live-stock for other institutions and GoPurchase of live-stock, and transfers from other vernment Departments .. .. .. 4 19 institutions .. .. .. .. 123 8 8 Closing stocks — Feed consumed on farm .. .. .. 8 13 1 Live-stock and poultry .. .. .. 199 7 9 Tools, repairs to plant, &c. .. .. .. 13 311 j Vegetables and feed.. .. .. .. 373 510 Freight, cartage, &c. .. .. .. ... 25 11 11 Tools and stores .. .. .. .. 50 5 5 Rent of grazing-paddock .. .. .. 18 14 7 Total net loss .. .. .. .. 1,532 14 1 Repairs to fences .. .. .. .. 23 8 10 Surjdry expenses .. .. .. .. 42 7 1 ; Prison labour .. .. .. .. 2,118 2 5 .Supervision..... .. .. .. •• 938 15 0 — Interest on capital .. .. .. .. 119 19 4 Depreciation on plant, &c. .. .. .. 15 11 5 . £4,046 8 10 : £4,046 8 10 • Includes reanalysis ol previous year's closing stocks.

138

B.—l [Pγ. IV].

PRISONS DEPARTMENT— continued. LAUNDERING, MENDING, AND SEWING INDUSTRY : AUCKLAND, POINT HALSWELL, AND ADDINGTON. Profit and Loss Account foe the Year ended 31st March, 1931. Expenditure. Income. Sundry expenses— £ s. d. j Laundering credits— £ s. d. Cleaning -.materials .. .. .. .. 109 11 1 ; For institution .. .. . ■ •• 1,828 11 1 Mending and sewing materials .. .. 185 11 7 ; For other Government Departments .. .. 1,152 13 8 Fuel, light, and power .. .. .. 248 0 9 Sewing for General Store .. .. .. 215 14 0 Repairs to plant .. .. .. .. 120 16 7 Cartage and freight .. .. . • 161 6 7 Sundries .. .. .. .. •• 590 Prison labour . • .. .. 1 > 201 9 8 Supervision .. • • .. . • • ■ 503 3 6 Depreciation of buildings and plant .... 61 0 5 Interest on capital .. .. .. .. 63 16 3 j Net total profits .. .. ■ • • • 536 13 4 | £3,196 18 9 £3,196 18 9 WAIKUNE PRISON: MOTOR TRANSPORT. Profit and Loss Account foe the Year ended 31st March, 1931. Expenditure. £ s. d. ] Income-. s. d. £ s. d. Opening stocks —Loose tools and stores .. .. 320 16 10 \ Cartage, general .. .. 52 14 0 Sundry expenses— £ s. d. ; Cartage for Government DepartBenzine, oils, &o. .. .. 1,352 9 4 ments .. .. ■• 108 9 6 Tires and tubes .. .. 372 12 7 Cartage for own institution and roadMachine parts, tools, repairs, and works .. .. .. 3,846 19 4 replacements .. .. 878 11 0, I Cartage for other institutions .. 702 16 3 Freight and cartage .. .. 5 4 7 ! Services of mechanics on repairing Sundries .. .. .. 44 7 1 road plant .. .. .. 254 011 2,653 4 7 Sale of benzine and oils and stores.. 46 7 8 Prison labour .. .. .. .. 1,204 10 0 Vulcanizing for Government DepartOfficers'labour and supervision .. .. 518 13 6 ments .. .. .. 018 0 Depreciation of motors, plant, &c. .. .. 238 14 7 ! Vulcanizing for other institutions .. 2 12 11 Interest on capital 83 9 3 ! ■ 5,014 18 7 Profit on working for year .. .. .. 423 13 5 j Closing stocks—Loose tools and stores .. .. .. • • 428 3 7 £5,443 22 | £5,443 22 WELLINGTON PRISON: MISCELLANEOUS INDUSTRIES. Profit and Loss Account for the Year ended 31st March, 1931. Expenditure. £ s. d. Income. £ s. d. Opening stocks of loose tools .. .. ... 516 8 Sales and issues .. .. .. .. 584 19 4 Sundry expenses— ! Closing stocksRaw materials .. .. .. .. 290 13 10 Stock-in-trade .. ... .. 28 1 0 Tools and repairs . . .. .. .. 14 0 Loose tools .. .. .. .. .. 500 Freight, cartage, and packing .. . • .. 26 17 8 Sundries .. 35 16 10 Prison labour .. .. .. .. .. 173 8 0 Supervision .. .. . . • • .. 16 1 0 Interest on capital .. .. .. .. 1 10 7 Net total profit .. .. .. .. 66 11 9 £618 0 4 S £618 0 4

139

B.—l [Pt. IV].

PRISONS DEPARTMENT— continued: QUARRYING AND GRAVEL-PIT WORKING. Profit and Loss Account foe the Yeae ended 31st Maech, 1931. Expenditure. £ s. d. Income. £ s. d. Opening stocks of metal .. .. .. 726 13 3 Sales of metal .. .. .. .. 27,018 16 2 Sundry expenses — Royalty from leases .. .. .. .. 450 0 0 Machine parts, tools, and repairs .. .. 1,102 16 7 Closing stocks of metal .. .. .. 1,095 13 11 Royalty on metal .. .. .. .. 118 4 ! Net total loss for year .. .. .. 2,183 811 Explosives .. .. .. .. 406 11 7 Lubricants .. .. .. .. 155 7 7 Maintenance of railway-line and road .. 88511 Horse-feed and harness expenses .. .. 41 17 9 j Tractor expenses .. .. .. .. 141 16 7 Fuel, light, power, and water .. .. 1,880 9 2 Freight and cartage .. .. .. 4,605 12 4 Hospital maintenance of accident cases .. 182 9 6 Telephone rental .. .. .. .. 1686 Legal and sundry expenses .. .. .. 286 4 11 j Prison labour .. .. .. .. 15,148 18 3 J Supervision .. ~ .. .. 3,226 0 4 Depreciation (buildings, plant, and horses) .. 1,309 19 5 Interest on capital .. .. .. .. 1,426 9 0 £30,747 19 0 \ £30,747 19 0 Ncms. —Opening and closing stocks of consumable stores, hitherto shown as separate items, arc included, but absorbed in relative expense headings. WAIKUNE PRISON: ROADWORKS AND CONTRACTS. Profit and Loss Account foe the Year ended 31st Maech, 1931. Expenditure. Income. Opening stocks— £ s. d. £ s. d. I Credit for construction and main- £ s. d. £ s. d. Horses .. .. .. 447 6 3 tenance of roads .. .. 12,197 14 5 Stores .. .. .. 163 19 6 Horse cartages . . .. 79 18 0 Loose tools and harness .. 120 13 2 ; Sundry labour contracts .. 51 4 9 731 18 11 : Sale of firewood .. .. 6 13 4 Sundry expenses — Sale of metal .. .. .. 652 9 9 Explosives .. .. .. 189 12 8 12,988 0 3 Horse-feed and expenses .. 969 5 11 Closing stocks — Replacements and repairs to Horses .. .. .. 367 4 3 implements and tools .. 60 8 1 Stores .. .. .. 673 4 6 Repairs to harness .. .. 21 9 8 Loose tools and harness .. 112 9 7 Freight and cartage .. .. 3,258 9 7 j 1,152 18 4 Sundries .. .. .. 116 9 4 4,615 15 3 Bad debts .. .. .. . . .. 774 7 3 Prison labour .. .. .. .. 5,638 9 0 Officers'supervision .. .. .. .. 1,638 13 0 Interest on capital . . . . .. .. 51 3 1 Depreciation of plant .. .. .. 19 0 10 Net profit on working .. .. .. 671 11 3 £14,140 18 7 ! £14,140 18 7 AUCKLAND PRISON : TAILORS' SHOP. Peofit and liOSS Account foe Yeae ended 31st March, 1931. Expenditwe. Income. Opening stocks — £ s. d. £ s. d. ! Sales to Government Departments and transfers to £ s. d. Completed work and work in progress 57 19 6 General Store .. .. .. .. 6,630 6 2 Loose tools .. .. .. 13 410 Closing stocks— £ s. d. 71 4 4 Completed work and work in progress 87 14 10 Sundry expenses — Loose tools .. .. .. 1118 8 Raw materials .. .. 2,795 8 6 99 13 6 Soap, soda, brushes, &c. .. 21 12 0 Machine parts and repairs .. 21 19 9 Fuel, light, power, and water .. 110 13 9 Sundry expenses .. . . 0 3 0 2,949 17 0 Prison labour .. .. .. .. 1,610 511 Supervision .. .. .. . . .. 334 16 0 Interest on capital .. .. . . .. 43 8 5 Depreciation of plant and machinery . . .. 33 14 3 ; Rent of workshop .. .. .. .. 156 0 0 Net profit for year .. .. .. .. 1,530 13 9 j £6,729 19 8 £6,729 19 8

140

141

B.—l [Pt. TVJ.

PRISONS DEPARTMENT— continued. Balance-sheet as at 31st March, 1931. Liabilities.

Total. Addington. Auckland. Hautu. Invercargill. Napier. New Plymouth. Paparua. Capital Account — £ s. d. Public Works Fund .. 455,222 15 4 Consolidated Fund ..163,662 17 7 Departmental (Labour 302,190 10 6 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. AccountTT % ? l\ 32 > 723 9 6 14,802 16 9 226,391 18 8 47,119 6 3 j 151,306 11 5 7,805 4 9 11,199 11 9 154,570 6 7 Depreciation Reserve .. .. .. 134,564 7 3 655 4 4 3,429 9 4 48,037 15 9 1,146 17 9 18,135 4 4 831 11 4 2,011 0 11 19,088 15 6 Sundry creditors — £ s. d. Departmental .. .. 690 0 2 Sundry .... 5,658 11 6 6,348 11 8 1,297 11 2 27 9 9 920 2 9 366 9 0 241 13 10 33 4 3 80 2 6 ! 630 10 5 Accrued earnings of prisoners .. .. 6,635 4 0 .. 45 7 4 2,311 3 0 292 2 0 656 3 3 3 14 2 661 5 6 416 10 5 Deposits .. .. .. .. 1,153 10 11 18 14 7 10 14 8 235 2 10 23 7 10 40 15 9 2 10 0 20 14 5 ! 63 8 8 Writings-off in Suspense .. .. 2,308 18 5 2,308 18 5 .. .. .. .. .. .. i 1,140,729 1 11 37,003 18 0 18,315 17 10 276,896 3 0 48,948 2 10 170,380 8 7 8.676 4 6 13,972 15 1 ! 174,769 11 7 I ! j Point Halswell. Rangipo. Waikeria. Waikune. Wanganui. Wellington. Wi Tako. Minor Gaols. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Treasury Adjustment Account !! " !! j 17 > 796 18 4 24,952 10 6 125,583 10 10 8,344 3 4 6,780 19 7 88,267 13 4 61,192 10 6 11,880 17 7 Depreciation Reserve .. .. .. .. .. 3,604 5 1 471 19 3 11,710 10 2 2,286 2 5 1,275 15 9 6,284 1 0 12,747 19 9 2,847 14 7 Sundry creditors .. .. .. .. .. 16 8 4 229 3 0 1,159 16 6 459 9 5 42 2 5 283 5 7 329 0 9 235 2 0 Accrued earnings of prisoners .. .. .. . . 63 14 10 216 7 9 819 10 10 406 15 2 217 9 3 212 8 2 312 12 4 Deposits . . .. .. .. .. .. 12 8 5 3 19 0 76 12 6 39 9 0 16 2 7 46 17 2 536 11 11 6 1 7 Writings-off in Suspense .......... 21,493 15 0 25,873 19 6 139,347 0 10 11,535 19 4 8,332 9 7 j 95,094 5 3 75,118 15 3 14,969 15 9

B.—l [Pγ. IV].

PRISONS DEPARTMENT— continued. Balance-sheet as at 31st March, 1931— continued. Assets.

142

Head Office „ I ' I — j Total. Addington. Auckland. Hautu. Invercargill. Napier. , p lyn^ th> Paparua. Halswell. &angipo. Waikeria. Waikune. j Wanganui. Wellington. Wi Tako. Minor Gaols. ; ! ! ' [ I ! ' I I ! ! ! ! [_ I | i ! | -1 ■ i " National Development Account Expenditure — llangitoto Island Improvement Account — £ s. d. £ s. d.j £ s. d. £ s. d. £ s. d.j £ 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 Expenditure to 31st March, 1930 9,458 1 6 .. 9,458 1 6, .. .. .. .. .. .. .. .. i * Sl a Expenditure for year ended 2,246 1 6 .. .. 2,246 1 6; .. .. .. .. !. !. " 31st March, 1931 I i 1 — 11,704 SO .. | .. 11,704 3 0 .. .. .. j ... j Land and buildings — • ! Freeholds .. .. .. 150,264 9 7 .. 3,870 1 10 6,961 0 0 .. 34,243 10 7 3,650 15 0 1,810 0 0 24,174 3 6 1,045 0 4 .. 48,616 0 1 358 1 21,000 '0 0 10 670 6 7 12 066 10 0 1 799 0 0 Leaseholds .. .. .. 10,976 11 4 .. .. .. .. 10,976 11 4 .. .. .. .. .. *,■»» « « Taupo land development .. 54,420 16 10 .. .. 35,923 15 3 .. 18 497 1 7 * Buildings .. .. .. 602,035 5 1 .. 9,935 5 0 194,466 12 10 5,116 7 4 84,823 7 32,518 0 3 6,358 17 4119,460 5 7 14,120 16 0 2,000 15 5 50,030 10 8j 5,132'll 73,942'i2 7 66,96i'll 028,887 ' 6 10 8,280' 5 5 817,697 2 10 .. 13,805 6 10 201,427 12 10 41,040 2 7 130,043 9 2 6,168 15 9 8,168 17 4143,634 9 1 15,165 16 420,497 17 0 98,646 10 915,490 12 94,942 12 7 77,631 17 740,953 16 1010,079 5 5 Farm and garden assets — , "" Live-stock .. .. .. 23,423 0 1 .. 13 13 0 .. 3,706 17 10 2,872 8 0 .. 37 14 9 2,176 16 2 17 13 6 2,666 16 8 10,718 14 4 8 2 0 122 4 611 081 19 4 Crops 6,980 9 4 .. .. 525 3 4 1,519 15 0 .. 1,611 14 0 .. 384 0 0 2,563 17 0 .. 376 0 0 Gardens, orchards, and nurseries 2,802 13 7 .. 5 0 0 105 15 6 92 5 1 111 17 4 5 5 4 34 3 4 355 9 4 14 14 11 48 14 3 1,125 8 8i 20 0 0 442' 1>5 2 435 0 0 fi'i s Implements and machinery .. 5,581 14 3 .. .. .. 378 0 7 1,008 1 3 .. .. ! 1,397 10 6 211 3 6 401 12 5 1.911 6 1 26 7 6 947 19 i. Tractors .. .. .. 1,009 6 8 .. .. .. i 345 0 0 .. .. .. 480 0 0 .. 184 6 8 ' " Harness, loose tools, and sundry 3,638 17 11 .. .. 13 4 5 796 5 3 416 1 9 4 2 6 18 13 0 299 7 9 8 2 9| 505 15 8 1,316 1 6.; .. " 4' 4 7 25f>'l8 9 Apiary . . . . . . 41 8 4 . . . . . . .. . . . . . . . . ; . . ■ . . 41 8 4| . . 43,477 10 2 .. 18 13 0 118 19 111 5,843 12 1 5,928 3 4 9 7 10 90 11 1 6,320 17 9 251 14 8j 4,191 5 8 17,676 15 llj 8 2 0 20 0 oj 595 11 9 2,397 10 6 6 4 8 Miscellaneous industry and institutional assets — Fixed plant .. .. .. 36,100 4 4 .. 576 0 11 19,642 7 6, .. .. 17 5 4 .. .. . 28 2 7 0 Implements and machinery .. 7,361 5 1 .. 3 12 0 2,786 19 8 .. 1,055 11 8 .. .. 1.680 0 10 21 14 10 .. 25 12 1 687*19 4 " 27 16 1 1 069 8 7 9*ift ft Motor-vehicles .. .. 6,401 11 10 .. .. 1,332 14 7 .. 485 9 5 .. .. 800 0 0 .. .. 1,092 15 911,002 19 5 !! 1,428 18 1 258 14 7 Lighters .. .. .. 1,064 0 0 .. .. .. 1,064 0 0.. .. .. ' Loose tools and harness .. 1,654 13 8 .. 14 14 10 554 1 6 11 1 6 111 15 8 38 17 2 55 15 3 304 15 4 14 19 Ol 88* 6 4! 19i' 3 6 12'io 4 149* 1 9 7q'in 1 9«" l Arms and accoutrements .. 808 9 5 1 4 11 .. 645 1 8 2 4 0 48 17 4 17 9 0 23 15 6 26 4 0 1 9 0 .. 8 3 61 5 8 0 " 18 18 1 3 4 11 « q fi Library and school-books .. 807 12 5 40 5 7 21 6 8| 111 2 6 12 10 0 181 11 0 28 2 3 79 3 9 39 17 4 9 4 6 94 15 6 43'i2 0 75 0 0 70 0 6 1 O in Furniture and fittings .. 12,131 0 4 1,434 17 2 571 17 8! 2,399 19 11 195 10 11 1,954 14 10 138 £ 0 221 16 2 1,080 15 1 529 14 4 71 7 10 965 7 1 511 8 A 206 13 6 1 197 16 0 396 18 10 254 0 8 Clothing and bedding . . .. 14,510 14 6 .. 508 13 3 3,010 12 0 565 17 10 1,967 3 8 259 18 5 523 12 1 1,336 4 2 598 16 6 : 337 2 7 1,310 8 1 1,221 11 0 312 19 0 1 356 10 « 908 7 " 292 18 7 Band instruments .. .. 230 0 0 .. .. .. .. 230 0 0.. .. .. i ' " uo ' * ' Stock-in-trade and raw materials 4,845 15 11 .. .. 1,200 13 8 .. 282 17 7 19s"9 3 470' 0 0 l.ioi'll 5 " !! " 1 117'l8 5 " 1lV 0 i tor' 5 k Stocks in general stores .. 7,610 4 1 7,610 4 1.. .. .. .. .. .. ' M u 1 32b 5 b Stocks in local stores .. .. 3,156 Oil .. 23 5 0 881 11 1 60 1 1 412 5 3 45 9 7 150 9 7 346 17 2 145* 17 9 44'l2 2 336' 9 6: 202' 4 8 67'l9 5 290' 8 7 13q' 3 3 9' 6 10 Horses in quarries and roadworks 385 16 2 .. .. 18 11 11 .. .. .. .. .. .. .. .. I 367 4 3 97,067 8 8 9,086 11 9 1,719 10 4 32,583 16 0 847 5 4 7,794 6 5 721 7 8 1,541 17 8 6,716 5 4 1,321 15 11 45S 2 7 3,921 17 lol 5,307 16 11 643 14 3 j 4,725 11 819,088 1 2 594 7 10

13. -1 [Pt. IV].

B. L. Dallard, A.1.A.N. Z., A.R.A.N. Z., Controller-General of Prisons. G. 0. Hall, A.R.A.N.Z., Accountant, Prisons Department. 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 AuditorGeneral.

143

Sundry debtors — £ s. d. | i I j Departmental 3,317 9 5 Sundry .. 5 ' 63 15 1 8 g 57 4 6 3; 3 84 15 g .. 959 15 8 .. 142 14 4 38 11 1! .. 817 8 5 0 2 6.. 801 11 9 56 3 3 .. 73 6 8 2,680 2 2 2 13 0 Cash in Deposit Account 1,153 10 11 18 14 7 10 14 8 235 2 10 23 7 10 40 15 9 2 10 0 20 14 5 ! 63 8 8! 12 8 5 3 19 0 76 12 6 39 9 0 16 2 7 46 17 2 536 11 11 6 1 7 Butterfat bonuses held on deposit 914 15 6 .. .. .. .. 35 0 0 .. .. .. .. .. 879 15 6 .. .. .. •• Expenditure paid in advance .. 88 17 11 040 2 2 3 14 2 0 11 3 63 7 3; .. 020 278 270 1 10 9 1 18 3 714 .. 566 0 15 6 .. Postage-stamps .. .. 76 39 16 16 5 081 7 12 0 03 10 91 6i 2 19 4 6 10 4 246 0 16 6 3 16 10 5 19 9 5 12 7 0 13 8 509 194 6 18 4 Terrace Demolition Account .. 17,550 7 1017,550 7 10 .. .. .. J .. - 28,741 0 5 20,970 18 6 13 5 0 1,203 14 8 24 2 11 290 18 10; 44 0 s| 27 6 9 885 9 3 15 14 5 9 6 7 1,765 17 9 108 6 2 16 16 3 130 11 1 3,218 18 11 15 12 11 "Writings-off in Suspense —Sundry 2,308 18 5 2,308 18 5 .. .. .. .. •• stores and live-stock Departmental cost for year ended 31st March, 1931 — j Maintenance of institutions .. 109,810 16 11 .. 2,427 8 4 31,295 5 9 1,192 19 11 18,356 17 101,425 6 11 2,938 8 3 15,091 11 4 4,102 1 4 722 7 8 8,787 11 6 1,753 4 82,685 3 2 11,220 14 3 3,553 2 7 4,258 13 5 Industries .. .. .. 25,284 12 2 .. 331 14 4 Cr.1,437 9 2 .. 7,966 13 0 307 5 11 1,205 14 0 2,120 18 10 636 12 4 .. 8,548 7 1 Cr.1132 3 2 24 3 4 789 18 11 5,907 5 3 15 11 6 Prisons Board and probation up- 4,637 9 4 4,637 9 4.. .. keep I 139,732 18 5 4,637 9 4 2,759 2 8 29,857 16 7 1,192 19 11 26,323 10 loj 1,732 12 10 4,144 2 3 17,212 10 2 4,738 13 8 722 7 8 17,335 18 7 621 1 6 2,709 6 6 12,010 13 2 9,460 7 10 4,274 4 11 1,140,729 1 1137,003 18 0 18,315 17 10 276,896 3 048,948 2 10170,380 8 78,676 4 613,972 15 1174,769 11 721,493 15 025,873 19 6139,347 0 1011,535 19 48,332 9 7 95,094 5 375,118 15 314,969 15 9 Note. —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, 1930. The cost of erection and maintenance of buildings are appropriated in votes under the control of the Public Works Department. T* T. TIatt a-dt» A T A ¥ 7. A T? A AT 7 nr\-n-f.rr*llt»r-rjpnAra.l rvf T^risrvnst

B.—l [Pγ. IV].

PUBLIC DEBT REDEMPTION FUND. Showing the Net Cost to the Taxpayers of Debt-reduction under the Repayment of the Public Debt Act, 1925. Revenue Account foe the Yeae ended 31st Maech, 1931. Dr. 1 Or. To Public Debt Repayment Account—Payments £ s. d. !By Interest on Public Debt Redemption Fund— £ s. d. from Consolidated Fund — Public Trust Office .. .. .. 418,135 4 1 i per cent, on public debt outstanding at State Advances .. .. .. 156,325 6 7 31st March, 1930 .. .. .. 981,619 11 3 Discharged Soldiers Settlement Account.. 434,000 0 0 J per cent, on public debt redeemed to 31st Excess of expenditure over revenue .. 198,598 110 March, 1930 .. .. .. 25,180 3 6 3J per cent, on public debt redeemed to 31st March, 1930 .. .. .. 176,261 4 9 3 i per cent, on public debt cancelled during year .. .. .. .. 23,997 13 0 £1,207,058 12 6 I £1,207,058 12 6 ===== I ~ - Balance-sheet as at 31st Maeoh, 1931. Liabilities. £ s. d. I Assets. Public Debt Redemption Fund .. .. 22,075,644 10 6 ! Investments — £ s . d. Treasury Adjustment Account .. .. 434,121 8 11 ! 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 .. .. .. 2,629 8 1 State Advances Office .. .. .. 36,332 10 1 Discharged Soldiers Settlement Account .. 35,671 4 8 Interest due and unpaid— State Advances Office .. .. .. 16,223 10 11 Discharged Soldiers Settlement Account .. 144,666 13 4 Excess of expenditure over income .. .. *198,598 110 £22,509,765 19 5 ; £22,509,765 19 5 * .Note. —This figure represents the amount by which the contributions from the Consolidated Fund to the Public Debt Repayment Account in terms of the Repayment of Public Debt Act, 1925, exceed the receipts from income on the Public Debt Redemption Fund, and is therefore the net cost to taxpayers on account of debt-reduction under the Act for the financial year, 1930-31. 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, subject to the above departmental note. —G. F. C. Campbell, Controller and Auditor-General.

144

B.—l [Pt. IV].

PUBLIC SERVICE COMMISSIONER'S OFFICE. Income and Expenditure Account fob, the Year ended 31st March, 1931. Expenditvre. £ s. d. Income. £ s. d. To Permanent charges—Salaries .. .. 2,592 0 0 By Kxaminations .. .. .. .. 410 110 Appropriations — £ s. d. Balance.. .. .. .. .. 9,677 16 1 Printing and stationery .. 238 14 4 Postage and telegrams .. 91 12 7 Advertising .. .. 68 7 0 Appeal Board .. .. 1,447 18 11 Sundry payments .. .. 12 12 2 Bent .. .. .. 437 13 4 Travelling-expenses .. 150 12 6 Salaries .. .. . . 4,788 14 1 Telephone services.. .. 81 5 0 Office fittings and requisites.. 37 5 9 7,354 15 8 Depreciation .. .. .. .. 141 2 3 £10,087 17 11 £10,087 17 11 £ s. d. £ s. d. To Balance brought down .. .. .. 9,677 16 1 By Excess of expenditure over income .. .. 9,752 16 6 Interest on capital .. .. .. 75 0 5 £9,752 16 6 £9,752 16 6 Note.—4| per cent, interest on capital as at Ist April, 1930, is included in the above charges. The office possesses no parliamentary appropriation for this item. Balance-sheet as at 31st March, 1931. Assets. £ s. d. Liabilities. £ e . d. Office furniture .. .. .. .. 1,647 4 5 Capital Account .. .. .. .. 1,667 2 1 Stationery on hand .. .. .. .. 50 10 0 Sundry creditors — £ s. d. Official stamps on hand .. .. .. 24 11 6 Post and Telegraph .. .. 5 2 8 Excess of expenditure over income .. .. 9,752 16 6 Railways .. .. .. 12 19 3 Other than Government Departments 115 9 19 17 8 Depreciation Reserve .. .. .. 945 9 0 Treasury Adjustment Account .. .. 8,842 13 8 £11,475 2 5 £11,475 2 5 ====== T. Mark, 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 Year ended 31st March, 1931. £ s. d. £ s. d. Amount of fund at beginning of year.. 2,819,057 18 5 Retiring allowances— Members' contributions— To members .. .. .. 346,548 4 2 Under section 19 (ordinary) .. 271,179 9 0 To widows and children .. .. 10 5 Transferred from other superannua- Contributions returned—tion funds .. .. .. 243 110 Under section 37 (left service) .. 24,679 16 4 Interest on arrears of contributions.. 263 17 11 Under section 42 (death) .. .. 12,538 13 5 Government subsidy— Under section 34 (retirement) .. 3,535 10 9 Statutory .. .. .. 86,000 0 0 Contributions transferred to other Section 114, Public Service Super- superannuation funds (section 120).. 47 0 8 annuation Act, 1927 (widows and j Loss on realization of securities .. 8,620 13 10 children) .. .. .. 15,361 7 3 Interest (section 38, Public Service Interest on investments .. .. 162,888 5 0 Superannuation Act, 1927) .. 107 910 Fines, &c. .. .. .. 421 12 11 ExpansesSubsidy, Cook Islands and Samoa .. 927 14 7 Medical fees .. .. .. 72 9 0 Salaries .. .. .. 2,775 10 10 Audit fees .. .. .. 50 0 0 Heating and lighting .. .. 9 5 10 Rent .. .. .. .. 197 0 0 Cleaning .. .. .. 54 1 4 Messenger service .. .. 46 0 0 Public Trustee's charges .. .. 4,035 12 7 Furniture and fittings .. . . 2 17 6 Contingencies .. .. .. 11 14 11 Printing and stationery .. .. 151 15 3 Typewriters and other machines (upkeep) .. .. .. 5 0 1 Postages, telegrams, and services .. 181 12 4 Post and Telegraph charges .. 824 12 0 Balance as at 31st March, 1931 .. 2,917,153 15 10 £3,356,343 6 11 j £3,356,343 6 11

10— B. 1 [Pγ. IV].

145

B.—l [Pt. IV].

PUBLIC SERVICE SUPERANNUATION FUND— continued. Balance-sheet as at 31st March, 1931. Liabilities. Assets. £ s. d. Superannuation Fund Account— Amount invested by the Board .. .. 2,925,419 17 1 Balance due from Revenue £ s. d. £■ s. d. Contributions due in course of transmission .. 14,390 16 9 Account .. .. 2,917,153 15 10 Interest due and accrued .. .. .. 48,725 15 9 Add value of office furniture, , Subsidy—fittings, and machinery.. 452 15 4 Cook Islands and Samoa .. ... .. 223 12 8 2,917,606 11 2 Section 114, Public Service Superannuation Retiring and other allowances Act, 1927 .. .. .. .. 53 14 7 due in course of pay- Cash in hand, Public Trustee .. .. 12,074 8 7 ment— Cash in bank .. .. .. .. 1,004 7 8 To members .. .. .. .. 3,724 16 6 Rates, fees, and premiums paid on account of To widows and children .. .. .. 372 11 11 mortgagors (recoverable) .. .. .. 288 9 10 Refund of contributions due in course of pay- Assets in suspense .. .. .. 8,620 13 10 ment: — Office furniture, fittings, and machinery . . 452 15 4 Under section 37 (left service) .. .. 590 4 1 Under section 42 (death) .. . . .. 599 5 9 Under section 34 (retirement) .. .. 545 17 6 Expenses due in course of payment— Heating and lighting .. .. .. 1 12 6 Printing and stationery ...... 610 Post and Telegraph charges .. .. 191 16 6 Postages, telegrams, and services .. .. 19 19 6 Public Trustee's charges .. .. .. 1,207 15 6 Balance, cost-of-living bonus .... 2 12 6 Contributions paid in advance or in error .. 202 14 0 Balance, Government subsidy* .. .. 64,500 0 0 Unclaimed Account (contributions, &c.) .. 313 16 9 Writing off suspense • .. .. .. 8,620 13 10 Post Office Account .. .. .. 12,748 3 1 £3,011,254 12 1 £3,011,254 12 1 Subsidiary Account. Cost-of-living Bonus -paid to Annuitants of the Publie Service Superannuation Fund on behalf of the Treasury. To Amount disbursed for period Ist April, 1930, to £ s. d. £ s. d. 31st March, 1931 .. .. .."3,321 310 By Balance, Ist April, 1930 .. .. .. 10 1 Balance carried forward .. .. .. 212 6 Amount received from Treasury .. .. 3,322 16 3£3,323 16 4 £3,323 16 4 * The Government subsidy is paid in January of each year, owing to the change in the date of the financial year. To show the true position of the fund it is necessary to state this item as a liability. Stipendiary Magistrates' Account. Revenue Account for the Year ended 31st March, 1931. £ s. d. £ s. d. Amount of fund, Ist April, 1930 .. .. 22,822 15 5 Retiring-allowances .. .. .. .. 2,963 4 0 Members' contributions (section 63, Public Service Administration expenses .. .. . . 63 7 7 Superannuation Act, 1927) .. .. .. 1,927 0 0 Balance as at 31st March, 1931 .. .. 23,022 8 7 Interest on investments .. .. .. 1,299 4 9 £26,049 0 2 £26,049 0 2 Balance-sheet as at 31st March, 1931. Liabilities. Assets. £ s. d. £ s. d. Accumulated fund .. .. .. .. 23,022 8 7 | Amount invested .. .. .. .. 23,022 8 7 £23,022 8 7 £23,022 8 7 R. S. Wogan, 5.F.A.1., Acting-Secretary, Public Service 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.

146

B.—l [Pt. IV].

PUBLIC TRUST OFFICE. Promt and Loss Account for the Year ended 31st March, 1931. £ s. d. £ s. d. £ s. d. To Salaries .. .. .. .. 224,858 18 7 By Commission and other income .. .. 314,227 5 9 Overtime .. .. .. .. 435 7 5 Service charges— Agents'commission .. 6,481 18 0 Services of High Commissioner 1,190 0 0 Services of General Post Office 858 1 0 8,529 19 0 Audit of books and accounts .. .. 700 0 0 Maintenance of premises and plant— Repairs, insurances, &c. .. .. 6,909 10 2 Rent .. .. .. .. 1,807 3 8 General charges— Advertising .. .. 4,782 16 2 Cleaning, lighting, heating, and power .. .. 5,963 0 9 Legal expenses .. .. 195 1 4 Rates .. .. .. 762 1 8 Miscellaneous payments .. 1,373 9 5 Postages and freight .. 4,950 19 3 Stamp duty on receipts and cheques .. .. 1,134 12 1 Telephone subscriptions .. 1,502 11 6 Printing, stationery, and requisites .. .. 6,459 1 3 Travelling-expenses .. 3,494 12 0 Salaries and expenses of Farm Inspectors ' .. .. 4,200 1 2 Salaries of custodians and staff 7,181 16 8 42,000 2 3 Compassionate allowances to dependants of deceased officers .. .. .. 200 0 0 Depreciation on office premises, furniture, plant, &c. .. .. .. .. 17,702 2 5 Contribution to subsidy to Public Service Superannuation Fund .. .. .. 6,917 15 Land-tax .. .. .. .. 2,580 3 2 Income-tax .. ■ • .. . • 61 0 3 Balance, being net profit for year, transferred to Appropriation Account .. .. .. 1,525 11 5 £314,227 5 9 £314,227 5 9 ====== i "■' . Profit and Loss Appropriation Account for the Year ended 31st March, 1931. £ s. d. £ s. d. To Consolidated Fund — By Balance .. .. .. .. 5,498 7 7 One-half profits for year ended 31st Ma"rch, Profit and Loss Account—1930, paid in accordance with section 24 (1) Balance transferred .. .. .. 1,525 11 5 of the Finance Act, 1929 .. .. 5,498 7 7 Profit on sale of investments .. .. 717 0 0 Investment Fluctuation Account .. .. 1,479 15 7 Balance .. .. .. .. 762 15 10 £7,740 19 0 £7,740 19 0 £ s. d. ! By Balance .. .. .. .. 762 15 10

10*

147

B.—l [Pt. IVI

PUBLIC TRUST OFFlCE— continued. Balance-sheet as at 31st March, 1931. Liabilities. Assets. . ..„ . n £ s. d. £ s. d. £ s. d. £ s. d. Amounts held in Common Freehold and leasehold preFund for sundry estates m i sea an d s ;t e s .. .. 455 738 16 6 and funds .. ..25,164,532 211 Furniture and plant, &c. .. .. 54,624 0 8 Amounts held for special Stationery and stores, &c. .. 6,364 14 4 investment on behalf of Business Extension Account .. 2,'693 11 7 certain funds, but not yet Stocks, bonds, and debeninvested .. .. 71,050 11 7 tures— Amounts speciaUy invested Government securities .. 2,238,54113 7 on behalf of certain Rural Intermediate Credit estates and funds .. 11,252,85111 8 Board debentures .. 72,050 0 0 36,488,434 6 2 Land Settlement Finance Sundry creditors, including Act debentures .. 38,500 0 0 accounts passed for pay- Local bodies'debentures 7,852,111 9 7 ment but not yet paid .. 112,724 6 5 10 201 203 3 2 Overdraft at Bank of New Mortgages, &c. .. .. 13,979,927 11 10 Zealand .. .. .. 93,489 12 4 Less reserve .. .. 64,593 .19 1 Reserve for land and in- 23 915 333 12 9 come tax .. .. 484 18 0 Advances for protection of Reserve in respect of enemy- securities acquired or in property moneys .. 9,070 7 4 possession, &c. .. .. 33,043 14 6 Special reserve for securities 33,043 14 6 Properties acquired .. 134,447 4 3 General Legal Expenses Less reserve .. .. 14 7 Account .. .. 16,023 1 1 118,365 9 8 Investment Fluctuation Advances (on overdraft) to Account .. .. 100,452 18 0 estates and accounts 656,989 8 7 159,074 18 11 Lees reserve .. .. 846 18 1 Assurance and Reserve 050 142 10 6 Fund .. .. .. 427,346 1 3 Interest and rent accrued, Profit and Loss Appropria- due, and overdue—tion Account .. .. .. 762 15 10 Interest accrued up to 31st March, 1931, but not yet due, and interest overdue .. 484,899 1 0 Rent due or accrued .. 399 18 7 485,298 19 7 Sundry debtors .. .. .. 15,705 10 3 ~ Cash in hand, on current account, and on deposit I in New Zealand and in London .. .. .. 50,083 14 0 Investments of reserve for mortgages — ■'.".'"'. Mortgages, &e. .. .. 34,382 11 9 Special investments held on behalf of certain estates and funds — Government securities .. 2,073,649 9 0 Rural Intermediate Credit Board debentures .. 29,000 0 0 Rural Advances bonds .. 2,011,857 15 0 Land Settlement Finance Act debentures .. 3,500 0 0 Local bodies'debentures 1,871,328 9 1 Private debentures and shares .. .. 29,359 19 5 Mortgages .. .. 5,184,457 1 2 Mortgage securities acquired .. • .. 9,667 12 3 Advances for protection of securities.. .. 4 2 10 Loans .. .. 446 14 11 Savings-banks accounts 577 9 8 Overdue interest on special investments .. 39,002 18 4 11,252,851 11 8 £37,281,832 0 11 £37,281,832 0 11 J. W. Macdonald, Public Trustee. F. Menneee, 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 state the position as disclosed thereby. — 6. F. C. Campbell, Controller and Auditor-General.

148

B.—l [Pt. IV].

PUBLIC WORKS DEPARTMENT. NATIONAL DEVELOPMENT ACCOUNT (PUBLIC WORKS FUND). Income and Expenditure on Capital Account for the Year ended 31st March, 1931. Roads, Harbour-works, Roads on Goldfields, Lands (Miscellaneous). Expenditure. Income. To Net expenditure, including a proportion of £ s. d. By Recoveries on account of expenditure of £ s. d. general" Departmental" administrative previous years .. .. .. 1,233 19 6 expenditure on the following works,— Balance, being excess of capital expenditure Roads •• •• .. .. 1,554,374 7 8 ; over capital income, on roads, harbourRoads on goldfields .. .. .. 4,910 10 3 works, &c, transferred to National De-Harbour-works .. .. .. 6,342 17 1 velopment Account .. .. .. 1,624,020 3 0 Lands (miscellaneous) .. .. 59,626 7 6 £1,625,254 2 6 £1,625,254 2 6 Note.—The following charges are included for which the Department possesses no parliamentary appropriation : (a) Proportion of departmental administration expenditure ; (b) proportion of charges and expenses of raising loans. RAILWAY-CONSTRUCTION (PUBLIC WORKS FUND). Income and Expenditure on Capital Account foe Year ended 31st March, 1931. Expenditure. Income. To Net expenditure, including a proportion of £ s. d. By Net recoveries during the year— £ s. d. general" Departmental " administrative Recoveries on account of expenditure of expenditure, and of charges and expenses previous years —Unopened lines .. 248 8 11 of raising loans on the following railway- • Credits for amount of expenditure on lines— section,? handed over to Railways DeOkaihau Northwards .. .. .. 121,281 6 2 partment during the year—NapierDargaville Branch .. .. .. 112,297 4 9 Wairoa .. .. .. .. 871,536 810 Paeroa-Pokeno ... .. .. 357 11 4 Recoveries on account of goods and pas-Gisborne-Waikokopu .. .. .. 190,944 2 3 senger traffic— £ s. d. Napier-Wairoa .. .. .. 326,019 14 10 Stratford - Main Trunk ..5,572 5 1 Waikokopu Branch .. .. .. 20,269 19 11 Waikokopu Branch .. 8,592 5 1 Stratford - Main Trunk .. .. 335,723 9 4' 14,164 10 2 Kawatiri-Inangahua .. .. .. 70,644 1 2 Balance, being excess of capital expenditure Westport-Inangahua .. .. .. 130,656 511 over capital income transferred to Railway Wharanui-Parnassus .. .. .. 228,639 10 3 Construction Account .. .. 670,683 5 5 Land claims .. .. .. .. 3,453 5 0 Survey .. .. .. .. 516 13 6 Working-expenses of running goods and passenger traffic— £ s. d. Stratford Main Trunk ..9,424 2 6 Waikokopu Branch ..6,405 6 5 15,829 8 11 £1,556,632 13 4 £1,556,632 13 4 Note.—(l) The following amounts have been handed over to the Railways Department without parliamentary appropriation : (a) Expenditure during 1930-31 on lines previously handed over, £2,792 14s. lid. ; (b) recoveries on account of expenditure of previous years in connection with the lines previously handed over, £544 Is. 9d. (2) The following amounts have been included in the 1930-31 accounts for railway-construction without parliamentary appropriation : £43,543 for departmental administration ; £53,870 for proportion of charges and expenses of raising loans.

149

B.—l [Pt. IV].

Net Revenue Account.

PUBLIC WORKS DEPARTMENT— continued. IRRIGATION AND WATER-SUPPLY: CENTRAL OTAGO. Profit and Loss Account for the Year ended 31st March, 1931. Gross Revenue Account.

150

1 Ardgour. I Bengerburn. Earnscleugh. Hawkdun. Ida Valley. Galloway. Last Chance. Manuherikia. Tarras. Teviot. Total. 1 >r • £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Management and operation expenses— Salaries, 610 15 9 .. 443 18 1 3,137 14 7 2,339 17 1 1,146 12 3 893 12 5 2,283 12 11 1,950 17 11 1,290 7 7 14,097 8 7 wages, horse allowances, race repairs, &c. Administration charge .. .. .. 500 10 00 5 00 500 800 200 500 5 00 500 500 55 00 Gross profit, carried down .. .. .. 411 3 1 47 2 4 114 14 1 .. 1,526 8 11 113 18 9 151 1 3 .. .. 310 4 2 2,674 12 7 —. — —; 1,026 18 10 57 2 4 563 12 2 3,142 14 7 3,874 6 0 1,262 11 0 1,049 13 8 2,288 12 11 1,955 17 11 1,605 11 9 16,827 1 2 j Or. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. I £ s. d. £ s. d. By Sales of water* .. .. .. .. 982 14 9 55 14 0 516 0 7 1,109 9 4 3,767 16 6 1,027 14 1 998 8 11 1,177 14 0 1,705 14 6 1,478 17 0 12,820 3 8 Rebates forfeited .. .. .. 31 4 1 18 4 "47 11 7 17 7 2 37 11 6 218 12 9 49 14 9 478 9 1 97 9 11 125 4 9 1,104 13 11 Rents of cottages .. .. .. 13 0 0 .. .. 31 16 0 68 18 0 16 4 2 1 10 0 37 15 1 24 18 4 1 10 0 195 11 7 Gross loss, carried down .. .. .. .. .. .. 1,984 2 1 .. .. .. 594 14 9 127 15 2 .. 2,706 12 0 1,026 18 10 57 2 4 563 12 2 3,142 14 7 3,874 6 0 1,262 11 0 8 2,288 12 11 1,955 17 11 1,605 11 9 16,827 1 2

Ardgour. j Bengerburn. Earnscleugh. Hawkdun. 11 Last Cllance - Manuherikia. Tarras. Teviot. Total. Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Gr<5ss. loss brought down .. .. .. .. .. 1,984 2 1 .. .. 594 14 9 127 15 2 .. 2.TOO 12 0 Interest at 4J per cent, on capital outlay 1,505 17 0 31 1 1 467 6 6 2,960 7 5 8,785 14 2 1,293 19 6 10,447 11 4 6,112 14 3 2,410 1 4 34,014 12 7 Interest at 4 per cent, on Depreciation Re- 3 11 10 .. 8 5 2 .. 33 7 5 10 4 0 12 4 10 7 12 7 84 16 8 160 2 6 serve Reserve for depreciation .. .. 44 0 0 .. 220 16 0 205 11 3 84 19 3 125 0 0 150 0 0 93 10 0 I 511 8 0 1,435 4 6 Net profit for year .. .. .. .. 16 1 3 .. .. .. .. .. .. .. 16 1 3 1,553 8 10 47 2 4 j 696 7 8 5,150 0 9 8,904 0 10 1,429 3 6 11,204 10 11 6,341 12 0 ' 3,006 6 0 38,332 12 10 Or. £ s. d. £ s. d. .£ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Gross profit brought down .. .. 411 3 1 47 2 4 114 14 1 .. 1,640 7 8 151 1 3 .. .. 310 4 2 2,674 12 7 Net loss for year .. .. .. 1,142 5 9 .. 581 13 7 5,150 0 9 7,263 13 2 ; 1,278 2 3 ; 11,204 10 11 6,341 12 0 2,696 1 10 35,658 0 3 1,553 8 10 47 2 4 696 7 8 5,150 0 9 8,904 0 10 1,429 3 6 j 11,204 10 11 6,341 12 0 j 3,006 6 0 38,332 12 10 * Each irrigation scheme, with the exception ot Hawkdun, does not end until 30th April, but the sales up to that date are brought in to the accounts for the financial year ending on the preceding 31st March.

B.—l [Pγ. IV],

Irrigation Schemes in Operation.—Balance-sheet as at 31st March, 1931.

PUBLIC WORKS DEPARTMENT— continued. Depreciation Reserve Account.

151

Ardgour. Bengerburn. Earnscleugh. Hawkdun. Last Chance. Manuherikia. Tarras. Teviot. Total. I i Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Balance at 31st March, 1931 .. .. 137 7 0 .. 435 10 2 205 11 3 952 12 3 390 4 0 468 4 10 291 17 5 2,717 1 7 5,598 8 6 137 7 0 .. 435 10 2 205 11 3 952 12 3 390 4 0 468 4 10 291 17 5 2,717 1 7 5,598 8 6 Cr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Balance at 31st March, 1930 .. .. 89 15 2 .. 206 9 0 .. 834 5 7 255 0 0 306 0 0 190 14 10 2,120 16 11 4,003 1 6 Interest for the year at 4 per cent. .. 3 11 10 .. 8 5 2 .. 33 7 5 10 4 0 12 4 10 7 12 7 84 16 8 160 2 6 Amount transferred from Revenue Account 44 0 0 .. 220 16 0 205 11 3 84 19 3 125 0 0 150 0 0 93 10 0 511 8 0 1,435 4 6 137 7 0 „ 435 10 2 205 11 3 952 12 3 i 390 4 0 468 4 10 291 17 5 2,717 1 7 5,598 8 6

—— Ardgour. i Bengerburn. Earnscleugh. Hawkdun. Last Cliailce - Manuherikia, Tarras. Teviot. j Total. _____ _ __ , 4 j " Liabilities. Treasury Capital Account —Capital expendi- £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. ture to 31st March, 1930 .. .. 33,463 6 7 689 19 8 10,384 15 7 65,786 0 7 209,115 13 1 28,755 3 7 232,167 17 4 135,838 1 10 53,557 3 1 769,758 1 4 Treasury Adjustment Account — Cash and transfers .. .. .. 23 4 10 Dr.187 2 10 445 0 10 4,672 17 0 40,867 9 2 1,649 12 9 4,597 8 8 6,419 17 3 2,586 5 10 61,074 13 6 Interest credited .. .. 4,563 2 10 150 4 9 1,430 15 8 2,960 7 5 66,110 3 1 3,914 13 8 30,836 6 7 18,282 5 11 9,937 18 8 138,185 18 7 Depreciation Reserve .. .. .. 137 7 0 .. 435 10 2 205 11 3 952 12 3 390 4 0 468 4 10 291 17 5 2,71/ 1 7 5,598 8 6 Sundry creditors .. .. .. .. 13 16 8 .. 15 2 8 87 10 8 1,153 10 1 35 18 3 69 5 10 56 13 1 42 16 0 1,474 13 3 Profit and Loss Account —Accumulated profit .. 105 9 9 . . •. .. .. .. • • ■ • 105 9 9 to 31st March, 1931 Writings-off in Suspense .. .. .. .. . • • • • • .. • • 40 6 0 .. .. 40 6 0 38,200 17 11 758 11 4 12,711 4 11 73,712 6 11 318,199 7 8 34,745 12 3 1 268,179 9 3 160,888 15 6 68,841 5 2 976,237 1011 _ : = Assets. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Dams and headraces .. .. .. .. 124 13 5 .. .. 132,119 18 5 .. .. .. •• 132,244 11 10 Main water-races .. .. .. 27,963 6 7 483 6 3 4,697 0 9 29,318 2 3 112,012 0 3 22,243 10 3 102,341 8 2 98,730 12 0 23,030 16 8 420,820 3 2 Distributary races .. .. .. 1,000 0 0 82 0 0 .. 28,409 16 2 15,189 7 10 .. 101,112 2 4 25,300 0 0 6,726 16 2 177,820 2 6 Intake tunnel and main pipe-line .. .. .. .. .. .. .. 12,217 0 0 .. .. 12,217 0 0 Intake tunnel —Gates .. .. .. .. .. .. .. .. .. .. -• 2,235611 2,235 6 1 1 Dividing weir .. .. .. .. 500 0 0 .. .. .. 1,304 3 6 .. .. 2,050 0 0 .. 3,854 3 6 Pipe-lines and siphons .. .. .. 4,000 0 0 .. 5,783 7 9 8,565 13 2 .. 6,467 2 10 15,583 19 10 8,998 0 0 22,364 0 5 71,762 4 0 Eweburn reservoir .. .. .. .. .. . . 994 0 0 .. .. .. ■ • ■ • 994 0 0 Staff accommodation .. .. .. .. .. .. 100 0 0 1,295 0 0 47 10 0 312 0 0 376 0 0 .. 2,130 10 0 Telephone system .. .. .. .. .. .. .. 800 0 0 .. 525 0 0 400 0 0 .. 1,725 0 0 33,463 6 7 689 19 8 10,480 8 6 67,387 11 7 262,720 10 0 28,758 3 1 232,091 10 4 135,854 12 0 54,357 0 2 825,803 1 11 Stock and materials and tools .. .. .. .. 3 19 0 316 4 10 5,601 2 7 38 14 0 1,260 13 1 720 7 5 707 14 11 8,648 15 10 Stores and deficits .. .. .. .. .. .. .. .. .. 40 6 0 .. .. 40 6 0 Sundry debtors .. .. .. .. 1,231 3 9 6H1 8 668 17 11 858 9 9 6,486 18 10 1,327 15 8 3,842 11 10 2,204 6 11 1,914 11 7 18,603 7 11 Profit and Loss Account —Accumulated loss to 3,506 7 7 .. 1,557 19 6 5,150 0 9 43,390 16 3 4,620 19 6 30,944 8 0 22,109 9 2 11,861 18 6 123,141 19 3 31st March, 1931 38,200 17 11 758 11 4 12,711 4 11 73,712 6 II 318,199 7 8 34,745 12 3 268,179 9 3 160,888 15 6 I 68,841 5 2 976,237 10 11

B.—l TPt. IVI.

PUBLIC WORKS DEPARTMENT— continued. IRRIGATION AND WATER-SUPPLY (PUBLIC WORKS FUND): SCHEMES UNDER CONSTRUCTION. Income and Expenditure on Capital Account foe the Year ended 31st March, 1931. Expenditure. i Income. To Net expenditure on the construction and up- £ s. d. By Balance, transferred to Irrigation Construction £ s. d. keep of dams, weirs, water-races, &c, in Account, being excess of expenditure over course of construction, Otago Central income for year .. .. .. 12,621 0 8 schemes— Arrow River .. .. .. .. 11,095 6 8 Upper Manuherikia .. .. .. 1,048 19 1 Roaring Meg .. .. .. .. 130 2 3 Surveys and general .. .. .. 296 10 2 Land-levelling .. . . .. Or. 36 0 0 Idaburn .. . . .. .. 86 2 6 | £12,621 0 8 £12,621 0 8 Note.—Charges for " Departmental " administration and cost and expenses of raising loans have been included without appropriation. GOVERNMENT AND OTHER DOMAINS (CONSOLIDATED FUND). Income and Expenditure Account for the Yeab ended 31st March, 1931. Expenditure. Income. To Net expenditure on— £ g. d. By Balance, being excess of expenditure over in- £ s. d. Government domains— come for the year, transferred to Domains Salaries .. .. .. .. 3,403 17 3 Maintenance Account .. .. .. 4,763 9 4 Coal, coke, water, &c. .. .. .. 38 9 7 Flower seeds, bulbs, plants, &e. .. .. 151 1 5 Garden-implements, manures, &c. .. 256 10 4 Horse feed, shoeing, and general .. 63 11 10 Departmental expenditure (allocated proportion to cover cost of administration) .. 150 0 0 Other domains and works —Purchase of land and improvements to domains and recreation-grounds— £ s. d. Grants ..' .. .. 170 0 0 Subsidies .. .. .. 529 18 11 ' 699 18 11 £4,763 9 4 £4,763 9 4 Note.—The following charge has been included for which the Department possesses no parliamentary appropriation under the above vote : Proportion of " Departmental " expenditure, £150. PUBLIC BUILDINGS (PUBLIC WORKS FUND). Income and Expenditure on Capital Account for the Year ended 31st March, 1931. Expenditure. £ s. d. Income. £ s. d. To Parliamentary Buildings .. .. .. 16,459 18 2 By Amounts transferred to Departments as Departmental buildings and offices.. .. 7,028 13 4 under £ s. d. Workshops, stores, and garages .. .. 342 17 8 Agricultural .. .. 1,508 11 9 Other Government build- Health .. .. 17,338 2 8 ings— £ s. d. Internal Affairs .. 77,576 10 4 Courthouses .. .. 19,796 6 4 Justice .. .. 19,572 8 9 Prisons .. .. 1,774 13 4 Mental Hospitals .. 134,140 8 9 Police.. .. .. 9,510 18 1 Police.. .. .. 8,359 15 6 Postal and Telegraph .. 140,665 2 6 Postal and Telegraph .. 138,670 9 3 Agricultural .. .. 1,146 14 11 Printing and Stationery .. 1,289 13 3 Mental Hospitals .. 133,458 1 5 Prisons .. .. 2,504 0 8 Health and hospital insti- 400,960 0 11 tutions .. .. 16,322 6 0 Balance, being excess of capital'expenditure Internal Affairs .. 77,576 10 4 over capital income transferred to— Government Printing Office 1,289 13 3 £ s. d. 401,540 6 2 Parliamentary Buildings.. 16,459 18 2 Departmental buildings and offices and other Government buildings.. 7,608 18 7 Workshops, stores, and garages .. .. 342 17 8 24,411 14 5 £425,371 15 4 £425,371 15 4 Note. —No parliamentary appropriation is held for the following : (a) Proportion of " Departmental " administration expenditure for the year added to the cost of buildings under the Department's own control; (6) proportion of the cost of raising loans ; (c) transfer to other Departments of expenditure which appears in their separate balance-sheets.

152

8.-l [Pt. IVI.

PUBLIC WORKS DEPARTMENT— continued. TIMBER-SUPPLY AND SAWMILLS (PUBLIC WORKS FUND) : .MAKOMAKO. Trading and Profit and Loss Account fob the Yeae ended 31st March, 1931. Trading Account. Dr. £ s. d. £ s. d. Or. £ s. d. To Logging— By Sales of timber .. .. .. .. 5,673 11 6 Logs on skids, 31st March, 1930 7 14 6 Wages .. .. .. ],412 10 0 Supplies .. ~ .. 206 17 10 1,627 2 4 MillingTimber on hand, 31st March, 1930 .. .. .. 296 8 8 Wages .. .. .. 1,942 15 0 Supplies .. .. .. 366 511 2,605 9 7 Gross profit .. .. .. .. 1,440 19 7 £5,673 11 6 £5,673 11 6 Profit and Loss Account. Dr. £ s. d. I Cr. ■ £ s d To Royalty .. .. .. .. .. 570 411 By Gross profit .. .. .. .. 1,440 19 7 Depreciation .. .. .. .. 817 15 4 Plant hired .. .. .. .. 90- 0 0 Net profit .. .. .. .. 142 19 4 £1,530 19 7 £1,530~uT~7 Accumulated Profit and Loss Account. Dr. £ s. d. Gr. £ s. d. To Balance, net profit to 31st March, 1931 .. 5,236 0 10 By Net profit to 31st March, 1930 .. .. 5,093 1 6 Net profit for 1930-31 .. .. .. 142 19 4 £5,236 0 10 £5,236 0 10 PUBLIC WORKS DEPARTMENTAL (PUBLIC WORKS FUND). Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. Income. To Net expenditure for year on administration and £ s. d. By Income for year as under— £ s. d. supervision expenses, &c., as under— Fees from — Salaries .. .. .. .. 39,911 11 6 Inspection and licenses, &c, electric lines Extra engineering, clerical, draughting, and and installations .. .. .. 213 3 0 office assistance .. .. .. 56,906 17 10 Water-power licenses .. .. .. 1,166 2 6 Travelling-expenses and transfer expenses of Inspection of motor-omnibuses.. .. 456 0 0 officers .. .. .. .. 32,490 12 8 Balance carried down, being excess of net Equipment and other allowances .. -,3,173 15 4 expenditure over income for year prior to Printing and stationery, lithographic work, apportionment against various works .. 176,356 2 3 plans, periodicals, &c. .. .. 14,373 18 3 Books, fees, &c, for students attending Canterbury College .. .. .. 85 10 6 Work done by High Commissioner's staff .. 1,340 0 0 Postages, telegrams, telephone connections, and rents of private letter boxes and bags 11,649 0 2 Fidelity-guarantee-policy premiums .. 18 7 6 Meal allowances .. .. .. 231 18 10 Repairs and upkeep, &c, of instruments .. 714 810 Rents of offices throughout New Zealand .. 16,597 0 0 Sundries .. .. .. .. 393 5 7 Depreciation on departmental library at 5 per cent. .. .. .. .'. .. 70 15 0 Depreciation, &c, written off value of plant not in service and not chargeable to particular works .. .. .. .. 137 0 0 Losses, deficits, <fce., for 1929-30, transferred from Material and Stores Account .. 97 5 9 £178,191 7 9 £178~19l"7~~9 £ s. d. £ Si a. To Balance brought down .. .. .. 176,356 2 3 By Recoveries on account of expenditure of preAmount underallocated for 1929-30 .. 2,718 910 vious vears .. .. .. .. 10 2 6 Amounts apportioned to various works and services as under — £ s. d. Railway construction and improvement .. .. 52,534 0 0 Public buildings .. .. 9,455 0 0 Lighthouses and harbourworks .. .. 317 0 0 Tourist resorts .. .. 1,775 0 0 Roads, &c. .. .. 56,113 0 0 Irrigation works .. .. 1,841 0 0 Contingent defence .. 405 0 0 Electric supply .. .. 24,941 0 0 Waihou and Ohinemuri Rivers improvement .. 619 0 0 Maintenance of roads .. 1,700 0 0 Maintenance of domains .. 150 0 0 Maintenance of public buildings .. .. .. 1,000 0 0 150,850 0 0 Balance carried forward to 1930-31 .. 28,214 9 7 £179,074 12 1 £179,074 12 1 Note. —The following charges have been included without appropriation under the above vote : (a) Assessed rentals of offices, &c> (£16,597), occupied by Public Works Department throughout New Zealand; (b) depreciation, &c, of plant not in service (£137)! (c) transfer from Material and Stores Account (£97 ss. 9d.).

153

B._i [Pt. IV].

PUBLIC WORKS DEPARTMENT- continued. ACQUISITION AND OPERATION OF QUARRIES (PUBLIC WORKS FUND): TAURAROA QUARRY. Trading and Profit and Loss Account for the Year ended 31st March, 1931. Trading Account. Dr. £ s. d. £ s. d. Gr. £ s. d. £ s. d. To Stocks, Ist April, 1930— By Sales of metal .. .. .. .. 7,806 15 0 Running stores and equipment 2,622 10 4 Stocks, 31st March, 1931 — Coal on hand .. .. 14 11 9 Running stores, &e. .. 1,886 11 7 2,637 2 li Coal on hand .. .. 13 10 0 Quarrying .. .. .. .. 2,643 15 0 1,900 1 7 Crushing .. .. .. .. 1,226 18 6 Shunting .. .. .. .. 584 6 3 I Gross profit for the year .. .. 2,614 14 9! £9,706 16 7 £9,706 16 7 Profit and Loss Account. Dr. £ s. d. Cr. £ s. d. To Salaries and supervision .. .. .. 516 711 By Gross profit .. .. .. .. 2,614 14 9 Hire of crushers, engines, &c, from" Plant" vote 131 5 2 Rental of quarters .. .. .. 7 10 Depreciation on buildings, &c. .. .. 1,495 510 Net loss .. .. .. .. .. 415 17 7 Accident compensation .. .. .. 8 18 2 Loss through fire .. ■. .. . ■ 525 15 11 Interest on plant on loan .. .. .. 200 11 4 Interest on capital .. .. .. • ■ 159 9 0 £3,037 13 4 £3,037 13 4 ACQUISITION AND OPERATION OF QUARRIES (PUBLIC WORKS FUND): TE WERA QUARRY. Kbvenue Account for the Year ended 31st March, 1931. Dr. £ s. d. j Gr. £ s. d. £ s. d. To Metal on hand, Ist April, 1930 .. .. 48 0 0 i By Sales of quarry output for period Stripping.. ' .. .. .. •• 1,409 18 3 (20,160f cubic yards) .. 9,115 12 6 Quarrying and feeding .. .. .. 5,004 9 7 Haulage on same .. .. 114 3 0 Repairs to plant, access, and jig-lines .. 367 11 9 . 9,229 15 6 Cost of running train .. .. .. 489 6 9 Metal on hand .. .. .. 60 0 0 Gross profit carried down .. .. .. 1,970 9 2 £9,289 15 6 £9,289 15 6 £ s. d. £ s. d. To Supervision .. .. .. •■ •• 274 6 3 By Gross profit brought down .. .. .. 1,970 9 2 Loading trucks 204 16 9 Accident and holiday pay .. .. .. 253 411 Miscellaneous expenses .. .. .. 186 16 3 Interest on capital at 4| per cent. .. .. 346 1 2 Depreciation — £ ■• <J. On plant hired from " Plant " vote.. 203 0 0 On quarry assets .. .• 374 10 11 577 10 11 Net profit for period .. .. .. 127 12 11 £1,970 9 2 £1,970 9 2

154

B.—l [Pt. IV].

PUBLIC WORKS DEPARTMENT— continued. MAINTENANCE OF, AND REPAIRS TO, ROADS, CONTROL OF RIVERS, ETC. (CONSOLIDATED FUND). Income and Expenditure Account foe the Year ended 31st March, 1931. Expenditure. £ s. d. I Income. £ s. d. To Maintenance and repairs to roads .. .. 12,342 0 7i By Interest on advances to local bodies from Renewal of road-bridges .. .. .. 8,808 12 2 I Public Works Fund .. .. .. 332 6 8 Restoration of flood damage .. .. 8,183 10 0 I Balance, being excess of expenditure over Rail freight on road-metal for local bodies .. 993 9 1 I income for the year, transferred to annual Compensation for injuries .. .. .. 72 17 0 maintenance accounts — £ s. d. Contribution towards maintenance, &c, of Roads, &c. .. .. 33,680 8 6 Waihou and Ohinemuri Rivers improvement- Waihou and Ohinemuri works ..' .. .. .. 1,180 810 Rivers Account .. 1,180 810 Departmental administration—Proportion allo- Imprest Supply Act, 1927, cated for the year .. .. .. 1,700 0 0 and Local Authorities Interest at 4J per cent, credited to Treasury on Empowering Act, 1928 109,284 6 0 advances to local bodies from Public Works 144,145 3 4 Fund .. .. .. .. .. 311 19 6 Subsidy—Matakanui irrigation race .. .. 95 15 0 Payment to Christchurch Port and City League (in connection with investigations as to best means of access to sea) .. .. 1,000 0 0 Subsidy to Lawrence Borough (widening and deepening Weatherstone's Creek).. .. 161 0 0 Protection of Crown lands from erosion .. 343 11 10 Imprest Supply Act, 1927, and Local Authorities Empowering Amendment Act, 1928 (Relief of Unemployment) .. .. .. 109,284 6 0 £144,477 10 0 £144,477 10 0 Note. —£1,700 for departmental administration is included without appropriation. MAINTENANCE OF PUBLIC BUILDINGS (CONSOLIDATED FUND). Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 5,814 8 6 By Miscellaneous recoveries .. .. .. 41 18 3 Accident compensation, &c. .. .. 585 17 7 Recoveries from other Departments for maintenDrainage, water, &c, rates.. .. . . 373 1 0 ance of buildings, proportion of sewerage Maintenance— rates, &c. .. .. .. .. 34,408 6 11 Government houses .. .. .. 2,824 16 7 Rents of offices — Government buildings .. . . 40,848 1 6 Recovered through Public £ s. d. Workshops (exclusive of Wellington workshop) 793 11 5 Account .. .. 14,182 17 8 Telephone services, postages, &c. .. .. 323 3 0 Recovered by assessment 102,230 0 0 Maintenance—Parliamentary Buildings .. 2,454 18 5 116,412 17 8 Rents paid for Government offices in the Freight and cartage — Dominion .. .. .. .. 12,465 9 4 Recoveries .. .. 10,832 4 0 Travelling expenses and allowances .. .. 1,188 4 4 Expenditure .. .. 9,721 16 0 Wages of overseers and staff workmen .. 632 6 4 1,110 8 0 Services and supplies for other Departments .. 5, 435 0 4 Advertising and sundries .. .. . . 17 3 8 Proportion of departmental and administration expenditure .. .. .. .. 1,000 0 0 Subsidy to Chatham Island steamer service .. 140 12 6 Engineers Registration Board .. .. 79 1 9 Tramways and motor-omnibus expenses .. 1 19 6 Electrical Wiring Regulations .. .. 125 0 0 Provincial buildings .. .. .. 1,053 6 0 Compassionate grants and allocations .. 305 0 0 Depreciation at 2 per cent, on brick, stone, or concrete buildings, and 3 per cent, on wooden buildings — £ s. d. Departmental buildings .. 10,661 0 0 Government houses .. 1,515 0 0 Ministerial residences .. 210 0 0 Parliamentary Buildings .. 8,225 0 0 Workshops, garages, &c. .. 2,169 0 0 22,780 0 0 Balance, excess of income before charging interest .. .. .. .. 52,732 9 1 £151,973 10 10 £151,973 10 10 To Interest at 4J per cent, on capital— £ s. d. £ s. d. £ s. d. Kairuru quarry advances 278 6 9 By Balance brought down .. .. .. 52,732 9 1 Land sold on time payment 14 10 2 Interest on advances.. .. .. .. 390 9 10 Departmental buildings .. 45,953 11 0 Adjustment—Expenditure erroneously shown Government houses .. 6,678 7 2 in previous year's accounts in respect of Ministerial residences .. 1,724 18 10 Wiremen's Registration Act .. .. 114 14 9 Parliamentary Buildings .. 24,365 16 9 Balance, excess of expenditure over income Workshops, garage, &c. .. 6,435 7 2 after charging interest on capital, transferred 85,450 17 10 to Maintenance Account .. .. .. 32,213 4 2 £85,450 17 10 £85,450 17 10 Note.—The following charges have been included for which no parliamentary appropriation is held by the Department under the vote : (a) Interest at 4| per cent, on capital value of public buildings ; (b) depreciation of fixed assets ; (c) proportion of " Departmental " expenditure. The following credits have been taken without appropriation : (a) Rentals assessed against other Departments for accommodation in General Government Buildings ; (b) value of maintenance work carried out and rates paid for other Departments.

155

B.—i [Pt. IVI.

PUBLIC WORKS DEPARTMENT— continued. PUBLIC BUILDINGS (CONSOLIDATED FUND): PUBLIC WORKS WORKSHOPS, WELLINGTON (INSIDE WORK). Trading and Profit and Loss Account for the Year ended 31st March, 1931. Manufacturing Account. Dr. £ s. d. Or. £ s. d. To Material.. .. .. .. .. 4,456 11 6 By Completed work .. .. .. .. 11,357 16 2 Wages, productive .. .. .. 4,074 9 8 Less incomplete work at Ist April, 1930 .. 1,477 4 6 Cartage, freight .. .. .. .. 210 14 4 Gross profit, carried to Profit and Loss Account 1,885 9 4 9,880 11 8 Plus incomplete work at 31st March, 1931 .. 746 13 2 £10,627 4 10 £10,627 4 10 Profit and Loss Account. To Supervision — £ s. d. £ s. d. By Gross profit on Manufacturing Account, brought £ s. d. Salaries .. .. .. 381 6 1 down .. .. .. .. 1,885 9 4 Wages .. .. .. 463 710 Gross profit on sundries, brought down .. 76 9 0 844 13 11 Gross recoveries on account of previous year's Holiday pay .. .- .. .. 328 16 11 expenditure .. .. .. .. 13 13 0 Accident compensation .. .. .. 110 3 2 Balance, being net loss .. .. .. 1,988 1 5 Maintenance of shops .. .. .. 224 18 7 Power .. .. .. .. •■ 241 2 11 Depreciation — £ s. d. Plant 176 10 6 Furniture .. .. .. 12 0 8 Tools .. .. .. 16 4 10 Motor-lorry .. .. .. 40 15 0 245 11 0 Rent of premises .. .. .. 1,145 0 0 Interest on capital at 4| per cent. .. .. 318 0 0 Rebates on work done .. .. .. 3 11 6 Bad debts written off .. . • • • 3 6 1 Overstatement of debtors at Ist April, 1930 .. 42 10 4 Loss on Stock Account, brought down .. 455 18 4 £3,963 12 9 £3,963 12 9 PUBLIC WORKS DEPARTMENT. PLANT, MATERIAL, AND STORES (PUBLIC WORKS FUND). Income and Expenditure on Capital Account for the Year ended 31st March, 1931. Expenditure. Income. To Expenditure, including salaries, £ s. d. £ s. d. By Sundry recoveries from miscellaneous works— £ s. d. wages, &c, on— Plant —Hire, depreciation, sales, and transfers Plant .. .. .. 45,113 15 9 to separate accounts .. .. .. 82,814 10 4 Material and stores .. 52,701 3 3 Material and stores —Issues, &c, including 97,814 19 0 overhead charges .. .. .. 61,814 18 10 Balance, excess of capital income over capital expenditure for the year transferred to— Plant Account .. .. 37,700 14 7 Material and Stores Account 9,113 15 7 46,814 10 2 £144,629 9 2 £144,629 9 2 Note. —The following have been transferred to Public Works Departmental Account without appropriation : (a) Depreciation, &c, of plant not in service, £137; (6) amounts to be written off in Appropriation Act, 1930, in connection with material and stores, £97 ss. 9d.

156

B.—l [Pt. IVI.

PUBLIC WORKS DEPARTMENT— continued. General Balance-sheet as at 31st March, 1931. Liabilities.

157

Name of Account. Liability t? P !J blic Tr eas>iry Capital Treasury Adjustment ■,„„.,-_ rrprtitr , rfl Depreciation Profit and Loss. Writings-ofl in „ ... Works Fund. Account. Account. bundry Creditors. Be serve. (Profit.) Suspense. TotaI - . „ .. , _ , £ „ s - d - £ s. d. £ . s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 1. National Development 24,924,563 16 9 .. .. I 130,183 11 .. .. 805 6 4 25,055,552 4 2 2. Railway Construction j 7,000,248 0 1 .. .. | 65,440 13 7 .. .. 1,205 3 8 7,066,893 17 4 3. Irrigation (under Construction) .. .. .. 159,037 16 4 .. 9,639 17 8 354 12 1 169 032 6 1 4. Irrigation (in Operation) 831,032 10 2 .. 138,185 18 7 1,474 13 3 5,598 8 6 .. 40 6 0 976;331 16 6 a. Public Buildings (Public Works Fund) .. .. | 1,868,519 12 2 ,. 29 978 12 7 62 0 0 1898 560 4 9 6. Timber-supply and Sawmills Dr. 5,514 0 10 .. 7,731 9 2 448 0 0 '.'. 2,66l'l3 11 .. 5'327 2 3 o - Material a nd Stores | 262,379 11 9 .. " .. 2,072 6 10 .. I .. 2,164 3 8 266,616 2 3 8. Public Works, Departmental J 61,716 16 4 .. 27,805 16 6 3,374 16 7 360 9 0 13 8 2 93 271 6 7 9. Acquisition and Operation of Quarries .. .. 9,661 4 11 .. 6,192 7 10 155 4 8 .. 1,941 3 11 3,587 1110 21,537 13 2 10. Maintenance ot Roads, Bridges, Rivers, &c. (Consoli- .. .. 143,742 6 10 7,600 6 8 151 342 13 6 dated Fund) ' 11. Maintenance of Government and other Domains (Consoli- .. .. 4,886 0 7 113 18 7 4 999 19 2 dated Fund) ' 12. Maintenance of Public Buildings (Consolidated Fund) .. J .. 27,154 16 0 .. 7,818 1 2 187,034 9 4 152 9 10 222 159 16 4 13. Wellington Workshops j .. .. 25,992 6 8 217 19 11 425 16 7 .. 10 2 6 5 8 35,111,645 7 8 | 27,154 16 0 | 364,176 3 10 j 249,232 7 0 193,419 3 5 4,602 17 10 j 8,040 12 0 35,958,271 7 9

B.—l [Pγ. IV]

J. J. Gibson, Accountant. C. E. Bennett, Assistant Under-Secretary. I hereby certify that the Income and Expenditure Accounts and General Balance-sheet and the subsidiary accounts for irrigation schemes in operation and timber-supply and sawmills have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. The following comment is appended : The book value of the existing assets purchased out of " Plant, Material, and Stores " vote, and of permanent-way material, do not agree with stock-sheets submitted.—G. F. C. Campbell, Controller and Auditor-General.

PUBLIC WORKS DEPARTMENT— continued. General Balance-sheet as at 31st March, 1931— continued. Assets.

158

Name of Account. Land. Buildings. FU jm5^? nd Material Sundry Debtors. out^ ng . • Other Assets. Total. £ 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. 1. National Development .. .. 4,351 13 4 .. .. 53,837 10 8 22,188 4 2 4,780 16 8 805 6 4 .. .. 1,340,035 14 9 23,629,552 18 3(a) 25,055,552 4 2 2. Railway Construction .. .. 183,053 3 6 .. .. 406,753 15 3 17,413 6 2 .. 1,205 3 8 .. .. .. 6,458,468 8 9(6) 7,066,893 17 4 3. Irrigation (under Construction) .. 221 0 0 .. .. 3,022 3 3 233 10 8 .. .. .. .. .. 165,555 12 2(c) 169,032 6 1 4. Irrigation (in Operation) .. .. .. I .. .. 8,648 15 10)18,603 7 11 .. 40 6 0123,036 9 6 199 15 4| .. 1 825,803 1 11(c) 976,331 16 6 5. Public Buildings (Public 849,861 13 111,024,990 16 2 2,015 12 0 See No. 12 2,236 9 4 ! 419 2 7 6,185 5 4 62 0 0 .. 2,125 0 Oj .. 10,664 5 5(d) 1,898,560 4 9 Works Fund) 6. Timber-supply and Sawmills .. 355 0 9 1,213 8 1 .. 101 0 0; 7 13 5 .. .. .. .. .. 3,650 0 0(e) 5,327 2 3 7. Plant, Material, and Stores.. .. .. 211,898 10 1 .. 37,411 0 11 13,927 15 5 1,214 12 22,164 3 8; .. .. .. 1,554 8 4(f) 266,616 2 3 8. Public Works, Departmental .. .. 6,645 15 4 .. 1,583 11 9 55,259 13 5 .. 13 8 2: .. .. ; .. 28,214 9 7(g) 93,271 6 7 9. Acquisition and Operation of 688 3 0 1,500 7 3 11,081 4 8 .. 2,782 3 5 582 13 6 .. 3,587 11 10 .. .. .. 1,315 9 6(7i) 21,537 13 2 Quarries 10. Maintenance of Roads, &c., .. . • •• •• 53 15 0 7,143 15 2 .. .. .. .. .. 144,145 3 4(i) 151,342 13 6 (Consolidated Fund) 11. Maintenance of Government .. .. .. .. 236 9 10 .. .. .. .. •. • ■ 4,763 9 4(0 4,999 19 2 and other Domains (Consolidated Fund) 12. Maintenance of Public Build- .. .. .. 27,142 4 9 6,714 6 11 22,316 17 2 .. 152 9 10 .. 133,620 13 6 .. 32,213 4 2(i) 222,159 16 4 ings (Consolidated Fund) 13. Wellington Workshops .. .. .. 2,247 1 6 120 6 9 3,354 18 6 1,494 14 7 .. 10 2 6' 18,620 9 5 .. .. 798 12 5(j) 26,646 5 8 850,549 16 111,214,472 1 0235,101 11 827,262 11 6526,736 0 8159,590 14 212,180 14 28,040 12 o|l41 ,656 18 11135,945 8 101,340,035 14 9 31,306,699 3 2 35,958,271 7 9 ! I ! (a) Expenditure on national development to 31st March, 1931. (b) Unopened lines. (c) Water-races, pipe-lines, dams, &c. (d) Earthquake Loss Suspense Account. (e) Timber rights. (/) Departmental library. (g) Departmental Suspense Account. {h) Stripping in advance. (i) Maintenance Account, 1930-31. (j) Incomplete work.

B.—l [Pt. IV|

PUBLIC WORKS DEPARTMENT— continued. ELLESMERE AND FORSYTH RECLAMATION AND AKAROA TRUST ACCOUNT (PUBLIC WORKS FUND). (Section 383, Land Act, 1924.) Income and Expenditure Account foe the Year ended 31st March, 1931. Expenditure. Income £ s d To Expenditure under section 6, Ellesmere Land £ s. d. By Rents from Crown lands 1 881 5* 7 Drainage Act, 1905— ' Interest on loans raised by Board .. .. 439 5 0 Rebates and remission of rent .. .. 137 18 9 Cost of administration .. .. 84 11 8 Balance, being excess of income over expenditure, transferred to Accumulated Fund .. 1,219 10 2 *l>BBl 5 7 £1,881 6 7 Balance-sheet as at 31st March, 1931. Liabilities. ssets. Sundry creditors— Receipts from the sale or lease of Ellesmere Lake £ s d Interest under section 6, Elles- £ s. d. £ s. d. lands ..... 125 600 15 11 mere Land Drainage Act, 1905 439 5 0 Less expenditure on construction',' &c 'of Rents paid or charged in advance 499 7 5 Lincoln-Akaroa Railway .. 110 852 18 10 938 12 5 '■ Accumulated Fund- Balance in General Purposes Account .. .. 14,747 17 1 Balance at Ist April, 1930 .. 12,930 16 3 Sundry debtors—Rents .. 341 l 9 Excess of income over expenditure for 1930-31 .. .. 1,219 10 2 14,150 6 5 £15,088 18 10 £15,088 18 10 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.

159

B.—l [Pt. TV].

Net Revenue Account.

Net Revenue Appropriation Account.

NEW ZEALAND GOVERNMENT RAILWAYS. Income and Expenditure of the Whole Undertaking for the Year ended 31st March, 1931.

160

Year 1830-31. Year 1929-30. _ . , . - r Gross Revenue. Expenditure. Net Revenue. ' Gross Revenue. Expenditure. Net Revenue. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Railwav operation .. .. .. .. .. 6,781,387 14 5 6,406,143 11 3 375,244 3 2 7,473,993 1 6 6,848,025 11 2 625,967 10 4 L Lake Wakatipu steamers .. .. .. .. 9,165 10 2 14,063 15 6 Dr. 4,898 5 4 11,446 17 7 18,374 6 0 Dr. 6,927 8 5 Refreshment service .. .. .. .. .. 116,664 19 5 113,323 14 1 3,341 5 4 131,342 Oil 124,361 0 10 6,981 0 1 Book-stall service .. .. .. .. .. 3,897 16 8 3,181 17 2 715 19 6 959 3 8 869 4 11 89 18 9 Advertising service .. .. .. .. ■■ 49,941 3 0 48,691 19 8 1,249 3 4 53,532 2 0 53,151 5 9 380 16 3 Dwellings .. .. .. .. .. .. 116,256 7 3 178,410 6 10 Dr. 62,153 19 7 : 109,648 9 6 187,815 18 2 Dr. 78,167 8 8 Buildings occupied by refreshment service, bookstall pro- 20,022 2 0 9,803 19 4 10,218 2 8 21,404 14 11 9,143 17 3 12,260 17 8 prietors, &c. Road motor services .. .. .. .. .. 103,347 18 11 109,190 14 1 Dr. 5,842 15 2 105,702 7 1 117,117 6 5 Dr. 11,414 19 4 Miscellaneous revenue .. .. .. .. .. 370.853 4 2 .. 370,853 4 2 380,086 19 0 .. 380,086 19 0 I 7,571,536 46 0 6,882,809 17 11 8,288,115 16 2 7,358,858 10 6 Total net revenue to Net Revenue Account .. .. .. .. 688,726 18 1 .-. .. 929,257 5 8

Dr. I 1930-31. 1929-30. ; Cr 1930-31. 1929-30. £ s. d. £ s. d. £ s. d. £ s. d. To Interest charges .. .. .. .. 2,255,345 9 10 2,132,324 0 9 By Net earnings before charging interest on capital.. 688,726 18 1 929,257 5 8 Adjustment of accrued subsidy on branch lines .. 8,201 10 8 Deficit carried to Net Revenue Appropriation 1,566,618 11 9 1,211,268 5 9 and isolated sections, year ended 31st March, Account 1929 2,255,345 9 10 2,140,525 11 5 2,255,345 9 10 2,140,525 11 5

Dr. 1 1980—31. ! 1929-30. Cr. 1930-31. 1929-30. £ s. d. £ s. d. £ s. d. £ s. d. To Balance from previous year .. .. .. 2,042,016 12 9 802,830 19 9 By Consolidated Fund — Advance under Section 37, 150,000 0 0 Betterments .. .. .. .. 27,917 7 3 Government Railways Act, 1926, written off vide Net Revenue Account .. .. .. 1,566,618 11 9 1,211,268 5 9 Appropriation Act, 1930 Reduction on account of interest charges vide 1,566,618 11 9 Section 14, Finance Act, 1930 Balance carried forward .. .. .. 1,892,016 12 9 2,042,016 12 9 3,608,635 4 6 2,042,016 12 9 3,608,635 4 6 2,042,016 12 9

B.—l [Fγ. IV J.

NEW ZEALAND GOVERNMENT RAILWAYS— continued. Income and Expenditure in respect of Railway Operation, Year ended 31st March, 1931.

11— B. 1 [Pt. JV;

161

Per Cent, of Per Cent. 01 Operating Revenue, j Operating Revenue. EXPENDITURE. 1930-31. 1929-30. REVENUE. 1930-31. 1929-30. 1930-31. 1929-30. 1930-31. 1929-30. £ s. d. £ s. d. j £ s. d. £ s. d. Maintenance of way and works .. | 1,160,328 17 4, \ 1,146,014 3 3 16-97 15-33 \ Passengers, ordinary .. .. 11,531,376 6 2 1,733,512 5 11 22-58 23-19 Maintenance of signals and electrical ap- , 104,463 13 10 ' 117,576 19 7 1-54 1-57 I Passengers, season tickets .. 247,349 0 10 262,414 14 10 3-64 3-51 pliances Parcels, luggage, and mails .. 359,276 6 6 386,792 6 11 5-30 5-18 Maintenance of rolling-stock .. .. | 1,502,698 10 8 \ 1,6 0,918 17 10 22-16 22-49 Goods .. .. .. 14,487,357 4 11 4,904,324 4 0 66-18 65-62 Examination, lubrication, and lighting of | 77,645 12 5 j 82,711 12 8 1-15 j 1-1, Labour, demurrage, &c. .. | 156,028 16 0 186,949 9 10 2-30 ; 2-50 vehicles Locomotive transportation .. .. 11,517,026 2 6 1,672,496 13 1 22-38 22-38 Traffic transportation .. .. .. 1,798,489 18 8 1,883,917 17 1 26-52 2-5-27 General charges .. .. .. 87,700 11 5 96,466 7 7 1-29 1-29 £ s. d. Superannuation subsidy .. 185,628 14 11 ; Less amount allocated to subsidiary services, &c. 17,838 10 6 I 167,790 4 5 167,923 0 1 2-47 2-25 Total operating expenses .. 6,406,143 11 3 6,848,025 11 2 94-48 91-63 \ Net operating revenue .. .. 375,244 3 2 625,967 10 4 5-52 8-37 6,781,387 14 5 j 7,473,993 1 6 100-00 100-00 j 6,781,387 14 5 7,473,993 1 6 100-00 ! 100-00

B.—l [Pt. IV].

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

Income and Expenditure in respect of Refreshment Service.

Income and Expenditure in respect of Book-stall Service.

162

Per Cent, of Per Cent, ot Revenue. Revenue. EXPENDITURE. 1930-31. 1929-30. : BEVENUE. 1930-31. 1929-30. ; 1930-31. 1929-30. i 1930-31. 1929-30 I I ! £ £ £ £ Salaries and wages, shore staff .. ' 1,549 1,553 16-90 13-56 Ordinary passengers .. 3,412 4,238 37-22 37-03 Salaries and wages, steamer staff 5,229 5,688 57-04 49-69 Season tickets .. .. 115 141 1-26 1-23 Coal and stores .. .. 1,860 2,572 20-29 22-47 Parcels, luggage, and mails .. 872 936 9-51 8-17 Repairs, steamers .. .. 1,265 3,523 13-80 30-78 Goods .. .. .. 4,740 6,070 51-72 53-03 Repairs, wharves, &o... .. 520 1,495 5-68 13-06 Miscellaneous .. .. 27 62 0-29 0-54 Insurance, renewals, &c. ..1,739 1,712 18-98 14-96 ; Total revenue .. .. 9,166 11,447 100-00 100-00 12,162 16,543 132-69 144-52 Operating loss .. .. 2,996 5,096 32-69 44-52 Operating loss .. .. 2,996 5,096 12,162 16,543 132-69 144-52 Payments to railway revenue— Interest on capital .. .. 1,902 1,831 Net loss .. .. .. 4,898 6,927 4,898 6,927 4,898 6,927 I I

Per Cent, of Revenue. EXPENDITURE. 1930-31. 1929-30. ; REVENUE. 1930-31. 1929-30. 1930-31.1 1929-30. £ £ £ £ Salaries and wages .. .. 40,514 41,657 34-73 31-72 Receipts from refreshment-rooms .. 116,665 131,342 Provisions consumed .. .. 46,670 53,213 40-00 40-52 Light, fuel, and water .. 2,625 2,798 2-25 2-13 Renewals .. .. ... 3,555 3,208 3-05 2-44 Insurance and miscellaneous .. 5,063 5,195 4-34 3-95 98,427 106,071 84-37 80-76 Operating profit .. .. 18,238 25,271 15-63 19-24 116,665 131,342 100-00 100-00 116,665 131,342 Payments to railway revenue— Interest on capital .. .. 1,184 1,099 Operating profit .. .. .. 18,238 25,271 Rent .. .. .. 9,100 11,170 Freights and fares .. .. 4,278 4,521 Betterments .. .. .. 1,500 Earthquake relief — Cost of services and refreshments sup- 335 plied gratis Net profit .. .. .. 3,341 6,981 18,238 25,271 18,238 25,271

Per Cent, of Revenue. EXPENDITUfiE 1930-31. 1929-30. - REVENUE. 1930-31. 1929-30. 1930-31. 1929-30. £ £ £ £ Wages .. .. .. I 445 122 11-41 12-68 \ Receipts .. .. .. .. 3,898 959 Stores .. .. .. 2,657 644 68-17 67-17 Miscellaneous .. .. 53 9 1-35 0.93 3,155 775 80-93 80-78 Operating profit .. .. 743 184 19-07 19-22 3,898 959 100-00 100-00 3,898 959 i I Payments to railway revenue— Rents .. .. .. 26 94 Operating profit .. .. .. 743 184 Rail freights .. .. 1 Net profit .... .. 716 90 743 184 743 184

B.—l [Pt. IV].

NEW ZEALAND GOVERNMENT RAILWAYS— continued. Income and Expenditure in respect of Advertising Service.

Income and Expenditure in respect of Departmental Dwellings.

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

11*

163

Per Cent, of Per Cent, of Revenue. Bevenue. EXPENDITURE, | 1930-31. 1929-30. REVENUE. 1930-31 1929-30 1930-31. 1929-30. 1930-31. 1929-30. i I I I ! i £ £ £ £ Salaries, wages, and allowances 10,364 1 14,572 20-74 27-22 \ Advertising-signs, printing, &c. 49,037 51,181 98-19 95-60 Stores and materials .. .. 2,150 3,622 4-30 6-77 1 Miscellaneous receipts .. 904 j 2,351 1-81 4-40 Office and general expenses .. 4,003 3,721 8-02 6-95 Insurance and depreciation .. 14,965 15,130 29-98 28-26 31,482 37,045 63-04 69-20 Operating profit .. .. 18,459 16,487 36-96 30-80 \\ 49,941 53,532 100-00 100-00 ;49,941 \53,532 100-00 100-00 Payments to railway revenue— Interest on capital .. .. 2,070 2,335 Operating profit .. .. 18,459 16,487 Rent of premises, sites, and 12,880 13,255 commission Freights .. .. .. 260 323 Reserve for bad and doubtful 2,000 debts Betterments .. .. .. 193 Net profit .. .. ..1,249 381 18,459 16,487 |l8,459 16,487

Per Cent, of Revenue. EXPENDITURE. 1930-31. 1929-30. — REVENUE. 1930-31. 1929-30. 1930-31. 1929-30. £ £ £ £ Wages and charges .. .. .37,063 48,077 31-88 43-84 Rentals .. .. .. .. 116,256 109,649 Materials .. .. .. 10,584 14,298 9-10 13-04 Insurance .. .. .. 4,901 4,782 4-22 4-36 Renewals .. .. . . 37,340 36,435 32-12 33-23 89,888 103,592 77-32 94-47 Operating profit .. .. 26,368 6,057 22-68 5-53 116,256 ] 109,649 100-00 100-00 ■ 116,256 109,649 Payments to railway revenue — Operating profit .. .. .. 26,368 ! 6,057 Interest .. .. -. 88,522 ! 84,224 Net loss .. .. .. . . ! 62,154 | 78,167 —— i ; 88,522] 84,224 \ 88,522! 84,224

Per Cent, of Revenue. EXPENDITURE. 1930-31. 1929-30. REVENUE. 1930-31. 1929-30. 1930-31. 1929-30. £ £ £ £ Wages and charges .. .. 1,181 1,768 5-90 8-26 \ Rentals .. .. :. .. 20,022 21,406 Materials .. . , .. 255 555 1-27 2-59 Insurance and renewals .. 3,177 2,596 15-87 12-13 4,613 4.919 23-04 22-98 Operating profit .. ..15,409 16,486 76-96 77-02 20,022 21,405 100-00 100-00 20,022 21,405 Payments to railway revenue— Operating profit .. .. .. 15,409 j 16,486 Interest .. .. .. 5,191 4,225 Net profit.. .. .. 10,218 12,261 15,409 16,486 15,409 16,486 I

B.—l [Pt. IV].

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

Railway Employees' Sick Benefit Society.

Statement op Cash Receipts and Payments.—Wobking Railways Account. Receipts. £ s. d. I Payments. £ s. d. To Balance brought forward .. .. 70,936 3 2 By Investments, Sick Benefit Fund .. .. 2,300 0 0 Revenue receipts .. .. .. 7,568,702 3 0 i Wages and vouchers .. .. .. 7,558,892 611 " Credits-in-aid " (Working Railways ex- Refunds to Harbour Boards, shipping compenditure) .. .. .. .. 1,361,423 611 panies, and other carriers .. .. 274,002 12 4 Contributions to Sick Benefit Fund .. 29,311 4 3 Interest on capital .. .. .. 685,000 0 0 Interest .. .. .. .. 2,690 4 1 Payments from Sick Benefit Fund .. 24,690 19 6 Balance as per general balance-sheet .. 488,177 2 8 £9,033,063 1 5 £9,033,063 1 5 Reconciliation Statement. £ s. d. £ s. d. Credit, balance in Working Railways Account as per Treasury figures .. .. 479,688 7 2 Add— Imprests outstanding .. .. .. .. .. .. 7,589 11 10 Cash in transit .. .. .. .. .. .. 33 17 8 Charges debited by Treasury after accounts closed . , .. .. 865 6 0 8,488 15 6 Credit balance as per above statement ~ ~ ~ ~ .. £488,177 2 8

164

Per Cent, of Per Cent, of Revenue. Revenue. EXPENDITURE. 1930-31. 1929-30. : REVENUE. 1930-31. 1929-30. 1930-31. 1929-30. 1930-31. 1929-30. £ £ £ £ Superintendence — Salaries and 9,419 8,858 911 i 8-38 Passengers.. .. .. 101,561103,884 98-27 98-27 office expenses ! Parcels ] 1,737 1,740 1-68 1-65 Maintenance charges .. .. 16,336 22,405 15-81 21-20 Advertising .. .. 50 78 0-05 0-08 Running-expenses .. .. 52,548 55,238 50-85 52-26 License fees .. .. .. 3,127 i 3,081 3-03 2-91 Insurance and depreciation .. 21,313 21,996 20-62 20-81 102,743 \lll,578 99-42 ' 105-56 ; 103,348 105,702 100-00 100-00 Operating profit .. .. 605 .. 0-58 .. j Operating loss .. .. | .. 5,876 .. 5-56 103,348'111,578 100-00 105-56 ',103,348 111,578 100-00 105-56 ' Operating loss .. .. .. ! 5,876 Operating profit .. .. I 605 Payments to railway revenue — i Net loss .. .. .. 5,843 11,415 Interest on capital .. .. 2,7871 2,002 Preliminary expenses .. 3,537 j 3,537 Earthquake relief — Cost of 124 j i services rendered gratis 6,448 11,415 6,448 11,415

Income and Expenditure. Expenditure. 1930-31. 1929-30. ! Income. 1930-31. 1929-30 £ £ £ £ To Sick pay paid to members .. .. 25,021 30,242 By Contributions .. .. .. .. 21,117 21,067 Balance carried down, being excess of income 4,545 .. Entrance fees .. .. .. .. 89 302 over expenditure Interest on investments.. .. .. 357 228 Donation .. .. .. .. 1 1 Fines .. .. .. .. 2 Subsidy as per section 5 subsection (1) of 8,000 8,000 Government Railways Amendment Act, 1928, charged to Working Railways Account Balance carried down, being excess of .. 644 expenditure over income 29,566 30,242 29,566 30,242 To Balance brought down .. .. .. .. 644 By accumulated funds brought forward on 5,691 6,335 Balance accumulated funds as at 31st March, 10,236 5,691 1st April, 1930 1931 Balance brought down .. .. .. 4,545 10,236 6,335 10,236 6,335 Balance-sheet. Liabilities. £ £ \ Assets. £ £ Accumulated Funds Account .. .. 10,236 5,691 \ Investment Account .. .. .. 9,186 6,528 Working Railways Account .. .. .. 734 , Cash in Working Railways Account .. .. 1,063 Sundry creditors .. .. .. .. .. 31 Contributions outstanding at 31st March, 1931 6 6 Sick pay (due not paid) .. .. .. 19 79 Entrance fees outstanding at 31st March, 1931 .. 1 10,255 6,535 ! ! 10,255 6,535 I . J

B.—l [Pt. IV].

NEW ZEALAND GOVERNMENT RAlLWAYS— continued. RENEWALS, DEPRECIATION, AND EQUALIZATION RESERVE ACCOUNTS. Slips, Floods, and Accidents Equalization Reserve Account. Expenditure. £ s. d. i Income. £ s. d. To Repairs to bridges, slips, and washouts 356 10 6 By Balance from previous year .. 17,219 18 0 Balance ■. 48,856 7 6 Contributions debited to workingexpenses .. .. .. 21,671 0 0 Recoveries from capital .. .. 10,322 0 0 £49,212 18 0 £49,212 18 0 Workers' Compensation Reserve Account. Expenditure. £ s. d. : Income. £ s. d. To Accident payments ' .. .. 45,538 11 0 ' By Balance from previous year .. 15,501 15 0 Balance .. .. .. •■ 12,230 0 0 Premiums debited to working-expenses 42,266 16 0 £57,768 11 0 £57.768 11 0 Insurance Reserve Account. Expenditure. £ a. d. , Income. £ s. d. To Losses .. .. .. •• 4,200 8 8| By Balance from previous year .. 33,910 15 4 Upkeep Railway fire brigades and fire * Premiums debited to working-expenses 15,829 6 9 appliances 2,190 8 10 Balance 43,349 4 7 _ £49,740 2 1 ! £49,740 2 1 General Renewals and Depreciation Reserve Account. Expenditure. £ B. d. : Income. £ s. d. To Relaying of track ... .. 178,901 18 6 |By Balance from previous year .. 1,687,561 14 6 Bridges buildings, &c. .. .. 33,314 50 | Contributions debited to working-Rolling-stock .. .. .. 139,873 011 : expenses .. .. .. 766,072 16 2 Locomotive workshops and plant .. 14,530 19 7 Dwellings 806 14 4 Road motors 18,297 6 2 Balance .. .. .. 2,067,910 6 2 £2~453,634 10 8 | £2,453,634 10 8 Betterments Reserve Account. Expenditure. £ s. d. Income. £ s. d. To Buildings (Refreshment Branch) .. 282 1 1 By Balance .. .. .. .. 4,288 18 4 Balance .. .. .. •• 4,006 17 3 £4,288 18 4 . £4,288 18 4

165

B._l [Pt. IV]

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 purpose of computing interest charges the capital above is reduced by £8,100,000, vide section 20 of the Finance Act, 1929.

NEW ZEALAND GOVERNMENT RAILWAYS— continued. Capital Account as at 31st March, 1931.

166

Total to 31st March, Year ended Total to 31st March, I Total to 31st March, Year ended Total to 31st March, 1930. 31st March, 1931. 1931. 1930. 31st March, 1931. 1931. I I | II . ! 1 Expenditure. £ s. d. £ s. d. £ s. d. Receipts. £ s. d. £ s. d. £ s. d. Permanent-way, and works, buildings, 46,447,470 14 10 2,206,030 1 5 48,653,500 16 3 From General Government Funds — machinery, and plant (lines open for Public Works Fund .. .. 48,344,986 8 11 1,400,299 13 3 49,745,286 2 2 traffic) Wellington-Hutt Railway Improve- 228,373 5 5 .. 228,373 5 5 Rolling-stock .. .. .. 11,052,109 17 8 562,513 4 5 11,614,623 2 1 ment Account New lines in course of construction by 1,413,874 19 11 Cr. 279,951 18 5 1,133,923 1 6 Railways Improvement Account, 641,275 7 8 .. 641,275 7 8 Public Works Department charged 1904 against Railways Improvement Au- ; Railways Improvement Authoriza- 7,618,657 6 2 1,072,457 7 8 8,691,114 13 10 thorization Act 1914 Account tion Act 1914 Account Lake Wakatipu steamer service .. 44,749 12 8 290 2 3 1 45,039 14 11 Consolidated Fund .. .. 4,296 7 10 .. 4,296 7 10 Road motor services .. .. 90,221 10 2 Cr. 11,350 9 10 j 78,871 0 4 Westport Harbour Loans .. 350,000 0 0 .. 350,000 0 0 House-factory and sawmill at Frankton 153,118 15 2 .. j 153,118 15 2 ! Works constructed from Harbour Junction ! Board funds — 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 .. 1.787,741 0 0 Midland Railway Company at valuation 59,094,477 16 0 2,472,757 0 11 61,567,234 16 11 Advances to Capital Account from .. 111,082 0 6 111,082 0 6 Working Railways Account Outstanding liabilities .. .. .. 759 12 10 759 12 10 59,201,545 10 5 2,477,530 19 10 61,679,076 10 3 | 59,094,477 16 0 2,584,598 14 3 61,679.076 10 3

B.—l [Pt. IV].

NEW ZEALAND GOVERNMENT RAlLWAYS— continued. General Balance-sheet as at 31st March, 1931. Liabilities. Assets. Sundry creditors General creditors (including £ s. d. £ s. d. j Sawmills, Bush areas and £ s. d. £ s. d. unpaid wages) .. .. 230,206 11 5 stocks of timber .. .. .. 198,629 18 5 Government Departments 19,610 6 8 Stores and material on hand —■ Consolidated Fund (interest Stores Branch .. .. 758,228 18 11 unpaid) .. .. 3,726 18 1 Subsidiary services .. 9,362 14 0 253,543 16 2 ! 767,591 12 11 Collections for refund to — Sundry assets — Harbour Boards, shipping Advertising Branch .. 44,345 16 8 companies, and other Refreshment Branch .. 30,331 15 1 carriers .. .. 14,161 1 6 Road motor services .. 651 8 4 Government Departments .. 4,845 6 5 Housing improvement .. 16,007 1 7 19,006 7 11 91,336 1 8 Items to be written off on Sundry debtors — receipt of parliamentary Advances to capital .. 111,082 0 6 authority .. .. .. 4,522 13 10 i Government Departments 20,636 10 11 General Reserve .. .. 1,378,316 10 11 Advances to railway emInsurance Reserve Accounts — ployees under section 15 Fire .. .. .. 43,349 4 7 (5) of Government RailWorkers' Compensation .. 12,230 0 0 ways Act, 1927 .. 8,016 7 5 Slips, Floods, and Accidents Work in progress and sundry Equalization Account .. 48,856 7 6 debtors .. .. 74,584 19 3 1,482,752 3 0 214,319 18 1 Betterments Reserve Account— Outstanding at stations — Refreshment Branch .. .. 4,006 17 3 Cash in hand .. .. 13,304 7 4 Reserve Account for Deprecia- Freight owing by Governtion of Capital Assets .. 1,658,2.52 19 6 ment Departments .. 12,665 15 3 Relaying Reserve .. .. 370,657 7 2 Freight owing by sundry Reserve for Renewal of Signal debtors .. .. 154,763 16 2 and Electrical Equipment 36,67119 6 . 180,733 18 9 Reserve for Renewal of Re- j Investments, Sick Benefit Fund .. 9,185 8 0 freshment Branch Equip- j Cash in Working Railways Acment .. .. . 2,328 0 0 count .. 488,177 2 8 2,067,910 6 2 Accumulated loss, being paySick Benefit Fund .. .. .. 10,248 8 11 ments in excess of net earnings made to Consolidated Fund on account of interest from Ist April, 1925, to 31st March, 1930 .. 2,042,016 12 9 Less advance from Consolidated Fund written off .. .. .. 150,000 0 0 — 1,892,016 12 9 £3,841,990 13 3 £3,841,990 13 3 H. Valentine, A.R.A.N.Z., Chief Accountant. I hereby certify that the Balance-sheet and accompanying accounts 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.

167

B.—l [Pγ. IV j.

NEW ZEALAND GOVERNMENT RAILWAYS— continual. RAIIWAYS SUPERANNUATION FUND. Receipts and Payments Account for the Year ended 31st March, 1931. Dr. Receipts. £ s. d. Cr. Payments. £ .s. d. To Balance in hands of Public Trustee on 31st By Retiring-allowances paid to members .. 269,413 13 10 March, 1930 .. .. .. .. 27,870 6 2 Allowances paid to widows and children .. 26,457 9 3 Contributions by staff .. .. .. 172,905 11 7 Contributions refunded to members who have Contributions by contingent contributors .. 4,926 15 4 left the service .. .. .. 15,625 0 1 Receipts from Working Railways Account— Contributions refunded to contingent members Subsidy .. .. .. .. 170,000 0 0 who have left the service .. .. 1,288 13 7 Increased allowance to widows and children 11,955 14 8 Payments to legal representatives of deceased Cost-of-living bonus to annuitants .. 3,699 9 6 beneficiaries under section 120 (c) of the Payment of subsidy from the New Zealand Government Railways Act, 1926 .. 796 10 0 Railway Officers'lnstitute, on account of Contributions transferred to other funds .. 151 17 10 Richard Hampton .. .. .. 210 0 Travelling-expenses of Board members .. 101 2 6 Interest .. .. .. .. 72,517 810 Public Trust commission .. .. .. 1,809 5 7 Insurance premium .. .. .. 2 16 5 Mortgage-inspection fees .. .. .. 4 13 0 Commission on collections of Government Life Audit Office charges .. .. .. 50 0 0 Insurance premiums .. .. .. 22 11 11 Salaries .. .. .. .. 1,334 9 5 Postages .. .. .. .. 116 9 5 Printing and stationery .. .. .. 40 10 6 Payments to annuitants by way of cost-of-living bonus .. .. .. .. 3,670 3 10 Investments .. .. .. .. 131,000 0 0 Balance of receipts over disbursements .. 12,043 5 7 £463,903 4 5 £463,903 4 5

168

B.—l [Pt. IV].

NEW ZEALAND GOVERNMENT RAILWAYS— continued. RAILWAYS SUPERANNUATION FUND— continued. Revenue Account for the Year ended 31st March, 1931.

169

EXPENDITURE. 1930-31. 1929-30. INCOME. 1930-31. 1929-30. £ s. d. £ s. d. \ £ s. d. £ s. d. To Retiring-allowances to members .. .. .. 269,6011110 249,235 15 2 ,j By Members' contributions .. .. .. .. 166,599 13 8 165,410 7 1 Allowances to widows and children .. .. .. 26,442 12 0 26,700 7 10 j Members'contributions on account of casual service .. 4,085 17 2 10,461 15 11 Refunds of total contributions.. ..' .. .. 14,971 4 7 17,597 5 1 Fines .. .. .. .. .. •• .. 0 10 0 Refunds of contributions in excess of allowances drawn by 796 10 0 I .522 19 11 . Subsidies — deceased beneficiaries Working Railways j 170,000 0 0 170,000 0 0 Transfers to other funds .. .. .. .. 152 5 3 387 13 2 Working Railways, on account of increased allowances j 11,958 11 1 12,111 18 9 Interest remitted .. '.. .. .. .. 105 0 0 105 0 0 to widows and children Administration charges Engine-drivers, Eiremen, and Cleaners' Association, on j .. 138 17 11 Travelling-expenses of Board members .. .. 101 2 6 85 12 6 account of William McArley ! Public Trust Office commission .. .. .. 2,462 0 1 1,785 11 2 New Zealand Railway Officers' Institute, on account of j 2 10 0 Public Trust mortgage-inspection fees .. .. 4 13 0 3 3 0 Richard Hampton Audit Office fee .7 50 0 0 50 0 0 Interest .. .. 80,049 3 2 73,123 8 2 Salaries .. .. .. 1,334 9 5 1,338 13 3 Commission on Government Life Insurance collections .. 22 11 11 18 11 3 Postages '.'. '.'. '.'. '.'. .. .. 116 9 5 137 9 4 Printing and stationery .. .. .. .. 40 10 6 70 18 1 Balance carried down, being excess of income over expendi- 116,539 18 5 133,245 0 7 ture for the vear ■ 432,718 7 0 431,265 9 1 432,718 7 0 431,265 9 1 To Amounts previously written off, now claimed — By Accumulated funds brought forward on 1st April, 1930 .. 1,371,918 12 3 1,238,673 11 8 Refunds of contributions .. .. .. .. 2 14 1 .. Amounts unclaimed written off —refunds of contributions 21 6 8 Balance, accumulated funds as at 31st March, 1931 .. 1,488,565 18 3 1,371,918 12 3 Retiring-allowances .. 5 15 6 Widows' allowances .. 82 19 6 Balance brought down .. .. .. .. 116,539 18 5 133,245 0 7 |l,488,568 12 4 1,371,918 12 3 jj 1,488,568 12 4 1,371,918 12 3

B.—l [Pt. IV].

NEW ZEALAND GOVERNMENT RAILWAYS— continued. RAILWAYS SUPERANNUATION FUND— continued. Balance-sheet as at 31st March, 1931.

I I It I I W. A. Veitoh, Chairman of the Government Eailways 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.— G. F. C. Campbell, Controller and Auditor-General.

170

LIABILITIES. 1930-31. 1929-30. ASSETS. 1930-31. 1929-30. £ s. d. £ g. d. £ s. d. £ s. d. Accumulated funds as per Revenue Account .. .. 1,488,565 18 3 1,371,918 12 3 i Investment Account— £ s. d. Casual employees, contingent contributions .. .. 14,408 14 4 10,826 2 9 j Investments.. .. .. .. 1,438,719 3 8 Retiring and other allowances due (not paid) — Cash in hand .. .. .. 841 16 3 Members .. .. .. ..' .. .. 1,240 18 1 1,071 13 7 1,439,560 19 11 1,308,560 19 11 Widows and children .. .. .. .. .. 65 11 10 162 15 8 I Current AccountRefunds of contributions authorized (not paid) .. .. 230 2 10 916 12 5 Cash in hand .. .. .. .. .. 12,043 5 7 27,870 6 2 Transfers to other funds authorized (not paid) .. .. 5 11 11 5 4 6 \ Contributions in transit .. .. .. .. 14,505 13 0 13,980 11 5 Interest paid in advance .. .. .. .. 359 8 3 326 19 0 I Contributions outstanding .. .. .. .. 1,276 16 0 1,103 15 7 Public Trust Office commission .. .. .. .. 770 8 4 117 13 10 Contributions due by members in respect of casual service 6,171 13 7 9,126 0 10 Working Railways — ■ On account of cost-of-living bonus .. .. .. 297 0 2 326 5 10 On account of additional allowances to widows and children 943 3 7 940 7 2 Refunds repayable .. .. .. .. .. 31 12 6 45 14 0 Interest due, not paid .. .. .. .. .. 13,549 13 8 6,854 3 3 Interest accrued but not due .. .. .. .. 17,266 15 10 16,503 2 8 Insurance premuim .. .. .. .. .. .. 2 16 S Sundry debtors .. .. .. .. .. .. 31 10 9 1,505,646 13 10 1,385,345 14 0 j 1,505,646 13 10 1,385,345 14 0

B.—l [Pt. IV].

EANGITAIKI LAND DRAINAGE ACCOUNT. Rate Accounts as at 31st March, 1931. Capital. Maintenance. Capital. Maintenance. £ s. d. £ s. d. £ s. d. £ s. d. Toßalanoe .. 232 6 4 Byßalance 349 9 3 .. Interest on capital £ s. d. Bates levied .. .. 4,310 7 3 4,988 8 1 cost ..11,874 18 2 Penalty 165 8 11 184 14 0 Less capitalized 7,874 18 2 4,000 0 0 Cost of maintenance 4,599 10 11 Less subsidy .. 1,668 15 0 .. 2,930 15 11 Rates written off .. .. 72 18 0 33 1111 Balance.. .. .. 752 7 5 1,976 7 11 £4,825 5 5 £5,173 2 1 £4,825 5 5 £5,173 2 1 Revenue Account foe Year ended 31st March, 1931. Dr. £ s. d. Or. £ s. d. To Interest on debentures .. .. .. 20,257 610 By Interest on investments .. .. .. 16 17 3 Interest on temporary advances .. .. 23 610 Accrued rent .. .. .. • • 154 17 10 Exchange recouped to Consolidated Fund .. 15 3 3 " Thirds" .. .. .. . • 12 1 5 Capitalized interest under section 12, Finance Act, 1927 (No. 2) 7,874 18 2 Interest recoverable by rates .. .. 4,000 0 0 Balance transferred to Drainage Works Account 8,237 2 3 £20T295~T6 11 £20,295 16 11 Balance-sheet as at 31st March, 1931. Liabilities. Assets. £ s. d. £ s. d. £ s. d. £ s. d. Drainage-works — Expenditure in Loan Account.. .. .. 515,500 0 0 p connection therewith (includLess loans redeemed under ' ing wages, supplies, administraPublic Debt Repayment Act, ' tion and engineering expenses, 1925—Securities cancelled and depreciation of plant and amount written off as per capitalized interest charges)— contra .. .. .. 15,500 0 0 Reduction under section 22, Loan capital as under— Finance Act, 1925 .. 375,131 0 4 Debentures at — £ -Less securities and amounts 3* per cent... 25,000 written off as per contra .. 15,500 0 0 3f per cent... 10,000 359,631 0 4 4 per cent .. 405,000 Drainage-works —cost recoverable 4 J per cent... 55,000 out of rates .. .. 205,000 0 0 51 per cent... 5,000 Capitalized interest-Section 12, 500,000 0 0 Finance Act, 1927 (No. 2) .. 40,373 1 4 Loans redeemed from Consolidated 2 f s '»ln ,! t Fund .. .. .. 2,500 0 0 Plant and machinery .. .. .. 11,740 IS 8 Less sinking fund in hands of Buildings .. .. •• •■ 1>153 5 5 Public Trustee .. .. 1,525 16 0 Loose tools .. .. •• •• 263 16 9 974 4 0 Live-stock .. .. ■ • • ■ 113 7 Consolidated Fund— Material and stores .. .. -. 769 6 4 Interest paid on loan capital .. 120,920 3 1 Fuel .. .. •• •• f* » « Interest on temporary advances 387 2 3 Land for Settlements Account .. .. 0 U 121,307 5 4 Sundry debtorsUnpaid purchase-money for land Rates .. .. •• 6,821 011 taken 210 1 1 Law-costs 121 8 4 Sundry creditors— Rents .. .. . • o I 4 Interest on debentures .. 96 13 2 Miscellaneous . .. •• * ' J Miscellaneous .. .. 617 14 5 Departmental .. .. 28 1 11 Departmental .. .. 49 5 4 — 7,012 0 8 763 12 11 Stamps on hand .. .. • • 0 b 0 Interest on debentures accrued Losses in Suspense .. .. . • 64 2 but not due 4,665 6 4 Cash 5,306 3 0 Rate Account — Capital .. .. .. 752 7 5 Maintenance .. .. 1,976 7 11 2,728 15 4 Suspense Account .. .. .. 606 11 2 Writings off in Suspense Account .. 6 4 2 Payments in advance — Rates .. .. .. 33 13 5 Rent 0 2 6 Miscellaneous .. .. 0 9 0 34 4 11 £631,296 5 3 £631,296 5 3 W. Robertson, Under-Seoretary for Lands. W. E. Shaw, Accountant. I hereby certify that the Receipts and Payments, Rate, 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.

171

B.—l [Pt. IV].

RESERVE FUND ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. £ s. d. | Income. £ s. d. To Excess of income over expenditure .. .. £91,372 17 3 By Interest on investments .. .. .. £91,372 17 3 Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. Assets. Capital .. .. .. .. .. 2,000,000 0 0 > Investment Account— Excess of income over expenditure for year Nominal Value. ended 31st March, 1931 .. .. .. 91,372 17 3 j £ 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 Loan, 1944-64 .. .. 1,287,563 5 7 ' £2,148,502 8 8 1,996,725 2 5 Interest accrued on investments .. .. 33,479 0 4 Interest due and unpaid .. .. .. 885 0 0 Treasury Adjustment Account .. .. 57,008 16 11 Loss on realization of securities .. .. 3,274 17 7 £2,091,372 17 3 . £2,091,372 17 3 Note.—lnterest on investments to 31st March, 1931, totalling £747,386 15s. 3d. has been credited to Consolidated Fund from time to time as received. 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 31st March, 1931. Expenditure. £ 3. d. , Income. £ g. d. To Excess of income over expenditure .. • .. 860 7 4 By Interest on investments .. .. .. 860 7 4 Balance-sheet as at 31st March, 1931. Liabilities. , Assets. £ s. d. Accumulated Fund — £ s. d. £ s. d. Investments.. .. .. .. .. 18,288 8 0 Contributions by Samoan Treasury Cash in Public Account .. .. .. 451 3 3 to 31st March, 1930 .. .. 13,824 12 9 Interest accrued on investments .. .. 402 1 3 Excess of income over expenditure to 31st March, 1930 .. .. 1,748 14 9 15,573 7 6 Contribution by Samoan Treasury for year ended 31st March, 1931 .. .'. .. 2,707 17 8 Excess of income over expenditure for year ended 31st March, 1931 .. .. .. 860 7 4 £19,141 12 6 £19,141 12 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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SAMOAN LOAN SUSPENSE ACCOUNT. (Established under section 26 of the Finance Act, 1921-22.) Income and Expenditure Account for the Yeae ended 31st March, 1931. Dr. £ s. d. Or. £ s. d. To Interest on loans .. .. .. .. 6,200 0 0 By Interest on advances .. .. .. 6,200 0 0 Balance-sheet as at 31st March, 1931. 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 AdminisInterest accrued ou advances from Treasury .. i,072 12 2 trntion .. .. .. ■• 4,147 2 7 Interest accrued on loans .. .. .. 3,074 10 5 £169,347 2 7 : £169,347 2 7 G. C. Kodda, F.E.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. SCENIC RESERVES ACCOUNT. Income and Expenditure Account fob the Year ended 31st March, 1931. Expenditure. Income £ s. d. To Cost of administration of reserves— £s. d. £ s. d. By Accrued rents .. .. .. .. 500 12 5 Trotmson Kauri Forest .. 428 311 Miscellaneous .. .. .. .. 23 15 3 Ranger's salary, Summit Road .. 300 0 0 Balance carried down .. .. .. 879 311 Scenic Reserve Board expenses.. 2 7 4 Surveys, valuations, &o. . . 102 15 4 Destruction of rabbits.. .. 32 3 3 Eradication of noxious weeds .. 331 19 11 Supply of notice-boards, &c. . . 43 16 9 Printing annual report, &c. .. 62 10 0 Miscellaneous .. .. 99 11 5 1,403 7 11 Rebates .. .. .. .. .. 038 £1,403 11 7 £1,403 11 7 £ s. d. £ s. d. To Balance brought down .. .. .. 879 311 By Balance —Accumulated excess of expenditure Balance brought forward from previous year .. 47,726 12 3 I over income .. .. .. .. 57,636 14 9 Interest on capital invested in scenic reserves .. 9,030 18 7 £57,636 14 9 £57,636 14 9 Note. A charge has been made in the above account for interest on capital for which the Department has no parliamentary appropriation. Balance-sheet as at 31st March, 1931. Liabilities. Assets. Capital Account— £ s. d. Land— £ s. d. Moneys provided out of Consolidated Fund— Scenic reserves .. .. .. .. 400,236 10 9 Balance, Ist April, 1930 .. .. .. 200,687 7 1 \ Domains and recreation reserves .. .. 299,584 6 6 Expenditure during vear .. .. . . 876 5 6 £ s. d. I Motuihi Island Domain .. 12,780 0 5 201,563 12 7 I Less depreciation reserve on Moneys provided out of Public Works Fund .. 11,491 16 9 j buildings, &c. .. .. 1,288 3 8 Value of Crown land set aside as reserves ..497,473 14 7 j 11,49116 9 Moneys provided from private sources for pur- j Sundry debtors for rents .. .. .. 120 18 9 chase of reserves &o. . .. .. 1,200 1 0 | Cash in Consolidated Fund —Deposits, miscelj laneous .. .. .. .. .. 210 0 711,729 411 Income and Expenditure Account .. .. 57,636 14 9 Sundry creditors— £ s. d. Departmental .. .. 2,066 13 8 Miscellaneous .. . . 51 0 0 2,117 13 8 Rents paid in advance .. .. .. 0 10 Rents charged in advance .. .. .. 12298 Treasury Adjustment Account .. .. 55,103 8 3 £769,072 17 6 : £769,072 17 6 W. Robertson, Under-Secretary for Lands. Wμ. E. Shaw, 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.

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DEPARTMENT OF SCIENTIFIC AND INDUSTRIAL RESEARCH. HEAD OFFICE. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 2,833 3 4 j By Balance carried down .. .. .. 11,048 12 9 Books, periodicals, &c. .. .. .. 61 18 3 ! • Advisory Council allowances and expenses .. 648 3 2 Apia Observatory—Expenses of upkeep .. 2,373 16 6 Expenses, Building Regulations Committee .. 194 2 1 Expenses of remitting grant of £2,500 to Mawson Antarctic Expedition .. .. .. 6 7 0 Freight, cartage, &c. .. .. .. 1 11 6 Grant to Mawson Antarctic Expedition .. 2,500 0 0 Grant to officer visiting Imperial Conference and United States of America .. .. 475 0 0 Liaison officer, London—one-third of retaining fee 166 13 4 Loss on interdepartmental transfer of office furnishings .. .. .. .. 16 7 8 New Zealand Journal of Science and Technology 380 5 4 Office fittings and requisites.. .. .. 7 2 8; Postage, telegrams, rent of box, &c. .. .. 134 11 9 Printing and stationery .. .. .. 164 15 11 Removal and incidental expenses .. .. 33 010 Rent .. .. .. .. .. 181 0 0 Research scholarships .. .. .. 660 11 2 Telephone services .. .. 42 4 5 Travelling allowances and expenses .. .. 167 17 10 £11,048 12 9 £11,048 12 9 £ s. d. £ s. d. To Balance brought down .. .. .. 11,048 12 9 By Excess of expenditure over income .. ~11,13117 7 Interest on capital .. .. .. 311610 Depreciation .. .. .. .. 51 8 0 £11,131 17 7 £11,131 17 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. RESEARCH INVESTIGATIONS. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. £ s. d. Income. £ s. d. To Canterbury Agricultural College grant .. 3,700 0 0 By Miscellaneous receipts .. .. .. 5,999 3 4 Cool-storage research .. .. .. 154 0 5 Contributions towards researches .. .. 19,285 11 !) Dairy research .. .. .. .. 10,608 3 0 Balance carried forward .. .. .. 16 163 12 5 Flax research .. .. .. .. 1,030 6 9 Food-values research .. .. .. 236 0 7 Forest entomology and mycology .. .. 1,106 910 Fruit research .. .. .. .. 1,674 3 7 Fuelresearoh .. .. .. .. 1,586 10 7 General .. .. .. .. .. 990 3 5 Imperial Agricultural Research Bureaux .. 1,250 0 0 Leather research .. .. .. 1,248 1 8 Rent of premises—Leather .. .. .. 32 0 0 Meat industry .. .. .. .. 9 12 5 Mineral content of pastures research .. .. 3,996 18 1 Rent of premises—Mineral content of pastures.. 16 0 0 New Zealand Institute grants .. 2,007 2 0 Noxious-weeds research .. .. 1,509 5 8 Pakihi-land research .. .. .. 200 0 0 Pig, bacon, and pork industry .. .. 221 17 5 Plant research .. .. .. .. 5,276 15 0 Radio research .. .. .. .. 6 14 7 Wheat research .. .. .. .. 4,042 110 Wool research .. .. .. .. 546 0 8 £41,448 7 6 £41,448 7 6 £ s. d. £ s. d. To Balance brought forward .. .. .. 16,163 12 5 By Excess of expenditure over income .. ~ 17,109 6 8 Interest on capital .. .. .. 377 2 7 Depreciation .. .. .. .. 568 11 8 £17,109 6 8 £17,109 6 8 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.

174

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DEPARTMENT OP SCIENTIFIC AND INDUSTRIAL RESEARCH— continued. DOMINION LABORATORY. Income and Expenditure Account foe the Yeae ended 31st Maech, 1931. Expenditure. £ s. d. | Income. £ s. d. To Salaries .. .. .. .. .. 8,633 3 0 By Analysis fees .. .. .. .. 311 6 0 Books, periodical papers .. .. .. 57 10 8 Sundry credits .. .. .. .. 3 10 Chemicals, apparatus, and repairs to apparatus.. 585 15 8 Balance carried forward .. .. .. 11,284 3 1 Cost of collecting analysis fees .. .. 3 9 6 Fees of officers attending universities .. 77 3 0 Freight, cartage, and transport charges .. 147 15 2 Fuel, light, power, and water .. .. 345 18 3 Grant towards cost of passage of officer appointed in England .. .. .. 60 0 0 Laboratory accommodation and maintenance .. 164 18 5 Physical apparatus in connection with standards 12 11 9 Postage and telegrams, rent of boxes.. .. 69 14 9 Printing and stationery .. .. .. 158 18 7 Rent, Auckland Branch .. .. .. 245 10 10 Rent, Christchurch and Wellington Branches .. 707 0 0 Rent, Dunedin Branch .. .. .. 52 16 8 Subscriptions to technical societies .. .. 37 11 4 Telephone services .. .. .. 123 9 3 Travelling allowances and expenses .. 115 3 3 £11,598 10 1 £11,598 10 1 £ s. d. £ s. d. To Balance brought forward .. .. .. 11,284 3 1 By Excess of expenditure over income .. .. 12,150 10 5 Interest on capital .. .. .. 405 1 8 Depreciation .. .. .. .. 461 5 8 £12,150 10 5 £12,150 10 5 Note. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value for Christchurch Branch and Wellington as assessed by Public Works Department; (b) interest at 4| per cent, on capital. DOMINION OBSERVATORY. Income and Expenditure Account foe the Yeae ended 31st March, 1931. Expenditure. Income. £ s. d. £ s. d. To Salaries .. .. .. .. .. 1,182 7 7 By Sundry credits .. .. .. .. 126 1 2 General expenses .. .. .. .. 623 7 5 Balance carried forward .. .. .. 2,395 19 2 Grounds —Maintenance .. .. .. 75 0 0 Expenses, investigations Takaka earth-tremors 28 5 4 Rent .. .. .. .. .. 613 0 0 £2,522 0 4 £2,522 0 4 £ s. d. £ s. d. To Balance brought forward .. .. .. 2,395 19 2 By Excess of expenditure over income .. .. 2,804 411 Interest on capital .. .. .. 155 17 4 Depreciation .. .. .. .. 252 8 5 £2,804 4 11 £2,804 4 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.

175

B.— 1 [Pt. IV].

DEPARTMENT OF SCIENTIFIC AND INDUSTRIAL RESEARCH— continued. GEOLOGICAL SURVEY. Income and Expenditure Account fob the Year ended 31st March, 1931. Expenditure. I Income. £ b. d. I £ s. d. To Salaries .. .. .. .. .. 4,615 810; By Grant for aerial surveys .. .. .. 88 0 0 Books, periodical papers .. .. .. 25 210 ] Sales of bulletins .. .. .. .. 39 11 10 Expenses, report of fauna of Reefton beds .. 612 4 Balance carried forward .. .. .. 6,471 18 10 Field expenses .. .. .. .. 388 19 5 Freight and cartage .. .. .. 26 4 2 Fuel and light .. .. .. .. 48 19 6 Office accommodation and maintenance .. 21 9 6 Office fittings and requisites .. .. 12 6 Outfit allowances .. .. .. .. 168 0 0 Postage and telegrams .. .. .. 311711 Printing and stationery .. .. .. 62 0 2 | Rent .. .. .. .. .. 235 0 0 Slides of rock sections .. .. .. 8 4 0 Telephone services .. .. .. 25 15 0 Tools, repairs, &c. .. .. .. .. 0 12 6 Travelling allowances and expenses .. .. 128 2 10 Wages of field hands .. .. .. 804 2 0 Tools and instruments written off .. 1 17 2 £6,599 10 8 £6,599,10 8 £ s. d. £ s. d. To Balance brought forward .. .. .. 6,471 18 10 By Excess of expenditure over income .. .. 7,029 7 8 Interest on capital .. .. .. 680 18 8 Depreciation .. .. .. .. 476 10 2 £7,629 7 8 £7,629 7 8 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 4£ per cent, on capital. METEOROLOGICAL OFFICE. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 3,594 19 7 By Balance carried forward .. .. .. 8,241 15 2 Books, periodical papers .. .. .. 25 19 8 Expenses of and sundry equipment for officer joining Mawson Antarctic Expedition .. 18 8 9 Fuel and light .. .. .. .. 13 7 4 Instruments —Purchase and repairs .. .. 170 3 0 Observatories, maintenance and establishment of 202 10 1 Office-cleaning .. .. .. .. 4 10 0 Office fittings and requisites .. .. 9 9 11 Postage and telegrams .. .. .. 3,590 19 0 Printing and stationery .. .. .. 300 4 11 Rent, .. .. .. .. .. 128 0 0 Telephone services .. .. .. 67 2 4 Travelling allowances and expenses .. .. 53 19 11 Instruments written off .. .. .. 62 0 8 £8 241 15 2 £8,241 15 2 £ s. d. £ s. d. To Balance brought down .. .. .. 8,241 15 2 By Excess of expenditure over income .. .. 8,747 15 9 Interest on capital .. .. .. 192 18 8 Depreciation .. .. .. •• 313 1 11 £8 747 15 9 j £8,747 15 9 Note. —The following charge is included for which the Department possesses no parliamentary appropriation : Interest at 4J per cent, on capital. PETROLOGICAL LABORATORY. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. £ s. d . Income. £ s. d. To Salaries .. .. .. .. .. 485 3 4 By Recoveries of travelling-expenses .. .. 152 0 2 Miscellaneous expenses .. .. .. 237 1 8 Contribution and fees .. .. .. 300 0 0 Balance carried forward .. .. .. 270 4 10 £722 5 0 £722 5 0 £ s. cl. £ s. d. To Balance brought forward .. .. . . 270 410 By Excess of expenditure over income .. .. 272 19 8 Interest on capital .. .. .. .. 10 7 Depreciation .. .. .. .. 1 14 3 £272 19 8 £272 19 8 Note.—The following charge is included for which the Department possesses no parliamentary appropriation : Interest at 4J per cent, on capital,

176

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E. Marsden, Secretary. 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.

DEPARTMENT OF SCIENTIFIC AND INDUSTRIAL RESEARCH— continued. Balance-sheet as at 31st March, 1931.

12— B. 1 [Pt. IV].

177

tt „ j ! Research Dominion Dominion Geological Meteorological Penological T-t., Investigations. Laboratory. Observatory. Survey. Office. Laboratory. lotai. Liabilities. Capital — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Public Works Fund .. .. .. .. 765 19 6 .. .. .. .. . • 765 19 6 Consolidated Fund .. .. .. 707 11 7 8,380 13 5 9,001 17 9 3,463 14 8 15,131 17 0 4,287 8 4 22 17 10 40,996 0 7 Creditors — Sundry .. .. .. .. 282 16 0 2,960 12 302 14 7 81 7 2 75 13 1 26 2 6 11 14 1 3,740 8 7 Departmental .. .. .. Ill 17 7 722 17 3 48 3 8 0 7 3 3 0 9 17 14 4 7 3 10 911 4 8 Depreciation Reserve .. .. .. 151 10 5 953 4 10 2,340 14 6 2,247 18 7 3,949 17 11 2,653 11 8 1 14 3 12,298 12 2 Amounts held on deposit — Wheat levies .. .. .. .. .. 114 14 4 .. .. .. .. .. 114 14 4 Grant, Apia Observatory .. .. 719 12 9 .. .. .. .. .. .. 719 12 9 Treasury Adjustment Account .. .. 13,313 0 0 18,508 8 7 10,415 9 10 1,168 18 3 j 4,923 0 7 6,426 12 9 252 12 10 55,008 2 10 15,286 8 4 32,405 19 1 22,109 0 4 6,962 5 11 24,083 9 4 13,411 9 7 296 2 10 114,554 15 5 Assets. Land .. .. .. .. .. .. 2,286 26 .. .. .. 330 .. 2.289 5 6 Buildings .. .. .. .. .. 3,333 19 2 j .. .. .. 208 16 7 .. 3,542 15 9 Tools and equipment .. .. .. .. 53 14 5 .. .. 63 11 5 2 14 5 .. 120 0 3 Conveyances, rolling-stock .. .. .. 33 1 6 .. | .. .. .. .. ' 33 1 6 Horse and harness .. .. .. .. 32 5 0 .. .. .. .. .. 32 5 0 Furniture and fittings .. .. .. 423 18 7 676 7 10 928 6 2 459 7 1 469 7 2 247 0 11 .. 3,204 7 9 Mechanical office appliances .. .. 96 18 3 114 2 8 68 2 0 .. .. 113 16 0 .. 392 18 11 Libraries, books, &e. .. .. .. 201 1 11 637 18 6 1,648 9 0 309 1 4 5,077 13 10 85 19 9 0 4 2 7,960 8 6 Stamps on hand .. .. .. 8 14 6 .. .. .. 4 0 0 .. .. 12 14 6 Stocks of saleable publications on hand .. 2,605 17 0 .. .. .. 3,260 15 10 .. .. 5,866 12 10 Debtors —Departmental .. .. .. 10 0 0 9 13 3 4 0 2 .. 22 10 11 .. 0 5 4 46 9 8 Plant and machinery .. .. .. .. 125 12 11 .. .. .. .. .. 125 12 11 Research apparatus .. .. .. .. 7,879 0 4 .. .. .. .. , .. 7,879 0 4 Instruments .. .. .. .. 88 7 9 .. .. 3,320 2 0 312 5 2 4,002 3 2 22 13 8 7,745 11 9 Photographic apparatus andlithographic blocks .. .. .. 69 10 7 30 0 0 .. .. 99 10 7 Fossils and collections .. .. .. .. .. .. .. 7,213 17 4 .. .. 7,213 17 4 Laboratory appliances .. .. .. .. .. 13,934 58 .. .. .. .. 3,934 5 8 Platinumware .. .. ... -.. .. .. 2,407 15 7 .. .. .. .. 2,407 15 7 Physical apparatus for Standards Laboratory .. .. 967 114 .. .. .. I .. 967 11 4 Cash in Consolidated Fund Deposit Account 719 12 9 114 14 4 .. .. .. .. j .. 834 7 1 Excess of expenditure over income .. 11,131 17 7 17,109 6 8 12,150 10 5 2,804 4 11 7,629 7 8 8,747 15 9 272 19 8 59,846 2 8 15,286 8 4 32,405 19 1 ; 22,109 0 4 6,962 5 11 24,083 9 4 13,411 9 7 j 296 2 10 114,554 15 5

B.—l [Pt. IV].

STAMP DUTIES DEPARTMENT. Income and Expenditure Account for Year ended 31st March, 1931. Expenditure. £ s. d. Income. , A A, O „d A To Cost of printing stamps .. .. .. 698 4 4 By Adhesive stamps 100,012 0 (J Salaries and wages 24,107 3 10 Duty on instruments 325,869 4 11 Freight and cartage 138 12 11 Death duty 1,761,746 4 5 Fuel, light, and cleaning 226 9 10 Gift duty 67,185 18 3 Office expenses 5 711 Fines and penalties j,64 4 4 Law-costs -. 84 16 3 Impressed stamps A t Totalizator inspection 896 17 1 Company licenses 87,629 4 9 Printing and stationery 1,563 3 6 Bank-note duty ifAfn t I Rent of offices 3,368 12 11 Racing revenue 524,795 3 3 Postages and telephones .. .. 1,327 12 3 Amusements-tax .. .. .. 105,549 12 b Transfer and removal expenses .. .. 277 9 0 Miscellaneous .. .. • ■ ■ • ~£„,!« Valuation fees 26111 4 Sharebrokers'licenses 1,470 9 6 Unemployed benefit .. .. .. 8,924 8 3 Mortgagees'indemnity fees .. •• 1,040 1/ u Depreciation .. .. .. •■ 955 11 3 Loss on equipment disposed of .. .. 101 17 11 Refunds of totalizator duty .. .. 23,969 1 3 Balance carried down .. .. .. 3,354,254 17 4 £3T421T161 17 2 £3,421,161 17 2 ~£ s. d. £ s - d - To Interest on capital 722 0 9 By Balance brought down 3,354,254 17 4 Excess of income over expenditure for year ended 31st March, 1931 .. ..3,353,532 16 7 £3,354,254 17 4 £3,354,264 17 4 Notes —The following charges are included for which the Department possesses no parliamentary appropriation ; (a) Rental values as assessed by Public Works Department; (i>) interest at 4£ per cent, on capital as at Ist April, 1930. Depreciation has been allowed for on balance of assets as at Ist April, 193 d, the total charge being carried to the Depreciation Reserve. 0 Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. Assets. Capital as at Ist April, 1930 .. .. 16,045 5 9 £ s • d - Creditors— Furniture .. .. • ■ •• 3,956 19 0 Siinrirv 116 12 4 Mechanical appliances .. .. .. 1,118 15 10 Departmental:: V. V. •• 4,858 15 7 Machinery .. 10,546 010 Refunds •• ■■ •• 7,434 17 6 Steel plates and dies .. .. .. 1,075 14 6 Reserves— Library .. .. .. ... • • 175 0 0 Depreciation 7,289 3 3 Stamp-paper on hand 236 17 11 Writing-off .. •• •• ■• 101 17 11 Assets in suspense .. .. .. 101 17 11 Accrued penalty (racing revenue).. .. 6,442 11 8 Debtors— Sundry depositors 52 2 1 Sundry 452,682 7 8 Excess of income over expenditure for year Departmental .. .. .. .. 11,172 17 7 ended 31st March, 1931 3,353,532 16 7 Deposit Accounts 52 2 1 Cash in hands ot Receivers .. .. 19 0 Treasury Adjustment Account .. -.. 2,914,754 0 4 £3,395,874 2 8 £3,395,874 2 8 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.

178

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STATE ADVANCES OFFICE. advances to settlers branch. Statement of Liabilities and Assets as at 31st Mabch, 1931. Liabilities. £ s. d. Assets. Sundry loans .. .. .. .. 20,794,870 8 5 Investment Account — Principal owing by £ s. d. Temporary advances from— £ s. d. mortgagors .. .. .. .. 18,104,104 3 4 Local Authorities Branch 30,000 0 0 Temporary advances to — £ s. d. Public Debt Sinking Funds Workers Branch ..2,340,000 0 0 Branch .. .. 65,000 0 0 Rural Advances Branch .. 740,000 0 0 Advances Office Sinking 3,080,000 0 0 Fund Account .. 565,000 0 0 Sinking Fund Investments held by Advances Miscellaneous Business Office Sinking Fund Account .. .. 1,736,600 12 J Branch .. .. 361,250 0 0 ' Interest on mortgages— £ s. d. 1,021,250 0 0 Overdue .. .. 238,084 5 11 Amount held for investment on behalf of the Accrued .. .. 242,724 15 8 Housing Insurance Fund .. .. 5,631 12 1 480,809 1 7 Advances Suspense Account .. .. 19,578 9 7 Office furniture and equipment .. .. 6,962 2 6 Fire Loss Suspense Account .. .. 7,360 3 0 Motor-vehicle .. .. .. .. 204 6 0 Income-tax Suspense Account .. .. 7,352 7 11 Sundry debtors .. .. .. .. 4,229 16 5 Sundry creditors .. .. .. .. 4,649 3 6 Realization Suspense Account .. .. 124,852 611 Interest on loans accrued but not due .. 173,835 15 3 Loan Charges Account .. .. .. 159,687 17 2 Reserve for bad debts .. .. .. 124,852 6 11 Cash in hand and in bank at 31st March, 1931 223,530 12 9 Sinking Fund .. .. .. .. 1,736,600 12 1 Reserve Fund .. .. .. .. 25,000 0 0 £23,920,980 18 9 £23,920,980 18 9 —' ■ ' — - Profit and Loss Account for the Year ended 31st March, 1931. Dr. £ s. d. Cr. £ s. d To Management Expenses Account .. .. 32,854 610 By Interest Account —Gross profits ~ .. 172,079 17 2 Loss on realization of securities and doubtful securities written down.. .. .. 102,104 3 6 Office furniture and equipment written down 366 8 6 j Loan-flotation charges written down .. 12,930 12 3 Income-tax .. .. .. .. 8,510 15 11 Balance—Net profits for the year .. .. 15,313 10 2 £172,079 17 2 £172,079 17 2 To Amount invested in Advances Office Sinking £ s. d. £ s. d. Fund Account .. .. .. 15,313 10 2 |By Net profits for the year .. .. .. 15,313 10 2 £15,313 10 2 \ £15,313 10 2

12*

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STATE ADVANCES OFFlCE— continued. ADVANCES TO SETTLERS BRANCH— continued. Interest Account for the Year ended 31st March, 1931. Dr. £ a. d. £ s. d. j Cr. £ s. d. £ s. d. To Interest on loans .. 942,022 6 7 By Interest on mortgages .. 901,789 11 6 Less accrued at 31st March, Less overdue and accrued 1930 .. 174,584 0 7 at 31st March, 1930 .. 389,519 16 11 767,438 6 0 512,269 14 7 Interest on loans accrued but not due .. 173,835 15 3 Interest on outstanding payments .. 239 13 7 Interest on amounts temporarily transferred Interest on bank balances .. . . 741 15 0 from other branches .. .. .. 43,920 7 2 Interest on temporary advances to other Interest on temporary investments refunded 4,545 11 11 branches .. .. .. .. 165,254 15 10 Balance —Gross profits transferred to Profit £ s. d. and Loss Account .. .. .. 172,079 17 2 Interest on temporary investments .. .. 2,567 17 2 Less accrued at 31st March, 1930 .. .. 63 0 3 2,504 16 11 Interest on mortgages — Overdue at 31st March, 1931 .. .. 238,084 5 11 Accrued but not due at 31st March, 1931 .. 242,724 15 8 480,809 1 7 £1,161,819 17 6 £1,161,819 17 6 4 Management Expenses Account for the Year ended 31st March, 1931. Dr. £ s. d. ! Cr. £ s. d. To Advertising, newspapers, &c. .. .. 818 8 By Consent fees .. .. .. .. 78 15 0 Audit Office services .. .. .. 375 0 0 Production fees .. .. .. .. 728 17 4 Cleaning, lighting, heating, and messenger ser- Release fees .. .. .. .. 276 12 5 vices .. .. .. .. .. 467 4 9 Balance transferred to Profit and Loss Account 32,854 6 10 Contingencies .. .. .. ■ • 19 17 0 Management charges on New Zealand stock and bonds .. .. .. .. 2,533 1 6 Meal allowances and overtime .. .. 761 9 3 Office maintenance .. .. .. 176 14 7 Postages and telegrams .. .. .. 1, 202 1 1 Post Office services .. .. .. 1,770 19 0 Printing and stationery .. .. .. 329 210 Public Service Superannuation Fund contribution .. .. .. .. 688 15 9 Rent 2,313 9 0 Salaries .. .. .. .. .. 22,136 1 3 Solicitors' costs and Court costs .. .. 56 12 4 Telephones .. .. .. .. 128 8 9 Travelling-expenses' .. 232 2 4 Typewriters and adding-machines—Repairs 88 13 6 Valuation Department—Agency work .. 650 0 0 £33,938 11 7 £33,938 11 7 E. 0. Hales, Superintendent. E. Eobertson, 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.

180

B.—l [Pγ. IV].

STATE ADVANCES OFFlCE—continued. RURAL ADVANCES BRANCH. Statement of Liabilities and Assets as at 31st March, 1931. Liabilities. ■ £ s. d. i Assets. £ s. d. Bonds issued .. .. .. ~ 3,978,950 0 0 I Investment Account —Principal owing by mortTemporary advances from Settlers Branch .. 740,000 0 0 gagors .. .. .. .. 4,404,337 1 8 Advances Suspense Account .. .. 12,490 0 0 Temporary investments .. .. .. 39,831 15 0 Fire Loss Suspense Account .. .. 2,260 0 0 Interest on mortgages — £ s. d. Suspense Account .. .. .. 89 12 11 Overdue .. .. 52,970 10 0 Income-tax Suspense Account .. .. 5,781 7 5 Accrued .. .. 63,801 12 8 Interest on loans accrued but not due .. 8,508 19 9 116,772 2 8 ProHt and Loss Account .. .. .. 16,859 8 7 Sundry debtors .. .. .. .. 44 111 Loan Charges Account .. .. .. 202, 585 1 7 Cash in hand and in bank at 31st March, 1931 1,369 5 10 £4,764,939 8 8 £4,764,939 8 8 Profit and Loss Account foe the Year ended 31st March, 1931. Dr. £ s. d. Or. £ s. d. To Management Expenses Account .. .. 3,629 15 0 By Interest Account —Gross profits .. .. 31,983 1 1 Loan-flotation charges written down .. 12,661 11 4 Income-tax .. .. .. .. 6,144 17 1 Balance —Net profits for the year .. .. 9,546 17 8 £31,983 1 1 £31,983 1 1 £ s. d. £ s. d. To Balance —Net profits carried forward .. 16,859 8 7 IBy Balance as at Ist April, 1930 .. .. 7,312 10 11 Net profits for the year .. .. .. 9,546 17 8 £16,859 8 7 £16,859 8 7 ===== I . == Interest Account for the Year ended 31st March, 1931. Dr. £ s. d. £ s. d. Or. £ s. d. £ s. d. To Interest on bonds .. .. 162,501 1 0 By Interest on mortgages .. 182,446 11 5 Less accrued at 31st March, Less overdue and accrued at 1930 .. .. .. 5,650 9 231 st March, 1930 .. 59,209 16 1 156,850 11 10 123,236 15 4 Interest on bonds accrued but not due .. 8,508 19 9 Interest on temporary investments .. 328 13 8 Interest on amounts temporarily transferred Interest on bank balances .. .. 68 3 6 from Settlers Branch .. .. .. 43,063 2 6 Interest on mortgages — £ s. d. Balance —Gross profits transferred to Profit Overdue at 31st March, 1931 52,970 10 0 and Loss Account .. .. .. 31,983 1 1 Accrued but not due at 31st March, 1931 .. .. 63,801 12 8 116,772 2 8 £240,405 15 2 £240,405 15 2 Management Expenses Account for the Year ended 31st March, 1931. Dr. £ s. d. Or. £ s. d. To Audit Office services .. 105 0 0 By Consent fees .. .. .. .. 015 0 Cleaning, lighting, heating, and messenger services 55 0 0 Production fees .. .. .. .. 64 0 0 Postages and telegrams .. .. .. 171 4 6 Release fees .. .. .. .. 7 0 0 Post Office services .. .. .. 200 0 0 Balance transferred to Profit and Loss Account 3,629 15 0 Printing and stationery .. .. .. 150 0 0 Public Service Superannuation Fund contribution 53 0 0 Rent .. .. .. .. 270 0 0 Salaries .. .. .. .. .. 2,645 0 0 Solicitors' costs .. .. .. .. 2 5 6 Travelling-expenses .. .. .. 50 0 0 £3,701 10 0 £3,701 10 0 E. 0. Hales, 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.

181

B.—l [Pt. IV].

STATE ADVANCES OFFlCE— continual. ADVANCES TO WORKERS BRANCH. Statement of Liabilities and Assets as at 31st March, 1931. Liabilities, £ s. d. Assets. £ s. d. Sundry loans .. .. .. .. 13,366,549 10 4 Investment Account—Principal owing by Temporary advances from Settlers Branch .. 2,340,000 0 0 mortgagors .. .. .. .. 15,276,957 3 7 Liability to Railway Department (Railway Sinking Fund investments held by Advances housing) .. .. .. .. 14,300 0 0 ! Office Sinking Fund Account .. .. 78,561 18 5 Advances Suspense Account .. .. 46,315 0 2 ! Interest on mortgages— £ s. d. Fire Loss Suspense Account .. .. 1,514 6 6 Overdue .'. .. 158,311 19 0 Income-tax Suspense Account .. .. 6,819 14 0 Accrued .. .. 200,385 15 6 Sundry creditors .. .. .. 504 5 0 358,697 14 6 Interest on loans accrued but not due .. 111,632 10 2 Interest on temporary investments, overdue 012 1 Reserve for bad debts .. .. .. 13,788 18 5 Unregistered Transfers Account (Railway Sinking Fund .. .. .. .. 78,561 18 5 employees) .. .. .. .. 14,300 0 0 Sundry debtors .. .. .. .. 6,723 1 2 Realization Suspense Account .. .. 13,788 18 5 Loan Charges Account .. .. .. 195,374 5 9 Profit and Loss Account .. .. .. 31,812 9 4 Cash in hand and in bank at 31st March, 1931 3,769 19 9 £15,979,986 3 0 £15,979,986 3 0 Profit and Loss Account for the Year ended 31st March, 1931. Or- £ s. d. Cr. £ s. d. To Management Expenses Account .. .. 9,403 8 0 By Interest Account—Gross profits .. .. 60,991 17 10 Loss on realization of securities .. .. 17,941 5 1 Loan-flotation charges written down .. 16,000 17 5 Income-tax .. .. .. .. 7,449 14 0 Balance —Net profits for the year .. .. 10,196 13 4 £60,991 17 10 £60,991 17 10 £ s. d. £ s. d. To Balance as at Ist April, 1930 .. .. 42,009 2 8 By Net profits for the year .. .. .. 10,196 13 4 Balance .. .. .. .. 31,812 9 4 £42,009 2 8 £42,009 2 8 Interest Account for the Year ended 31st March, 1931. Dr - £ s. d. £ s. d. Or. £ s. d. £ s. d. To Interest on loans .. .. 610,680 5 0 By Interest on mortgages .. 725,401 3 4 Less accrued at 31st March, Less interest overdue and 1930 .. .. 101,262 5 2 accrued at 31st March, 509,417 19 10 I 1930 .. .. 291,643 14 10 Interest on amounts temporarily transferred 433,757 8 6 from other branches .. .. .. 121,183 6 8 Interest on bank balances .. ■ .. 208 4 3 Interest on Railway expenditure (erection of Interest on outstanding payments .. .. 69 10 11 dwellings) .. .. .. .. 896 12 9 Interest on temporary investments .. 10,303 13 1 Interest on loans accrued but not due .. 110,547 6 3 Interest on temporary investments, overdue 012 1 Balance—Gross profits transferred to Profit Interest on mortgages — and Loss Account .. .. .. 60,991 17 10 Overdue at 31st March, £ s. d. 1931 .. .. 158,311 19 0 Accrued but not due at 31st March, 1931 .. .. 200,385 15 6 358,697 14 6 £803,037 3 4 £803,037 3 4 Management Expenses Account for the Year ended 31st March, 1931. Dr. £ s . d. Or. £ s . d. To Audit Office services .. .. .. 200 0 0 By Consent fees .. .. .. .. 715 0 Cleaning, lighting, heating, and messenger ser- Cost of preparation of mortgages .. .. 73 6 6 vices .. .. .. .. .. 180 0 0 Production fees .. .. .. .. 510 13 5 Contingencies .. .. .. .. 4 0 0 Release fees .. .. .. .. 107 9 6 Management charges on New Zealand stock and Balance transferred to Profit and Loss Account 9,403 8 0 bonds .. .. .. .. .. 1,235 9 5 Post Offices services .. .. .. 575 0 0 Postages and telegrams .. .. .. 348 6 3 Printing and stationery .. .. .. 250 0 0 Public Service Superannuation Fund contribution .. .. .. .. .. 170 0 0 Rent .. .. .. .. .. 620 0 0 Salaries .. .. .. .. .. 6,043 0 0 Solicitors' costs and Court costs .. .. 7 14 8 Travelling-expenses .. .. .. 119 2 1 Valuation Department—Agency work .. 350 0 0 £10,102 12 5 £10,102 12 5 B. 0. Hales, 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 ike position as disclosed thereby. — G. F. C. Campbell, Controller and Auditor-General.

182

B.—l [Pt. IV].

STATE ADVANCES OFFlCE— continued. ADVANCES TO LOCAL AUTHORITIES BRANCH. Statement of Liabilities and Assets as at 31st March, 1931. Liabilities. £ s. d. Assets. £ s. d. Sundry loans .. .. .. .. 2,778,690 15 7 Investment Account —Principal owing by local Loan-moneys—Unexpended balances under bodies .. .. .. .. .. 2,595,277 1 0 section 72, Local Bodies' Loans Act, 1913 .. 3,987 12 10 | Temporary advances to Settlers Branch .. 30,000 0 0 Income-tax Suspense Account .. .. 691 10 8 Sinking Fund investments held by Advances Interest on loans accrued but not due .. 32,340 111 Office Sinking Fund Account .. .. 167,651 17 8 Sinking Fund .. .. .. .. 167,651 17 8 i Interest on debentures— £ s. d. Overdue .. .. .. 6,929 18 7 Accrued .. .. .. 22,940 7 9 29,870 6 4 Sundry debtors .. .. .. .. 22 10 1 i Loan Charges Account .. .. .. 28,518 9 5 Profit and Loss Account .. .. .. 129,104 18 1 Cash in hand and in bank at 31st March, 1931 2,916 16 1 £2,983,361 18 8 £2,983,361 18 8 i Profit and Loss Account for the Year ended 31st March, 1931. Dr. £ s. d. Or. £ s. d. To Management Expenses Account .. .. 1,501 5 5 By Interest Account —Gross profits .. .. 4,892 13 9 Loan-flotation charges written down .. 1,081 4 10 Income-tax .. .. .. .. 735 3 1 Balance—Net profits for the year .. .. 1,575 0 5 £4,892 13 9 £4,892 13 9 £ s. d. £ s. d. To Balance as at Ist April, 1930 .. .. 130,679 18 6 By Net profits for the year . .. .. 1,575 0 5 Balance .. .. .. .. 129,104 18 1 £130,679 18 6 £130,679 18 6 Interest Account for the Year ended 31st March, 1931 Dr. £ s. d. £ s. d. j Cr. £ s. d. £ s. d. To Interest on loans .. .. 103,355 14 0 j By Interest on debentures .. 105,579 1 9 Less accrued at 31st March, Less overdue and accrued at 1930 .. .. .. 32,360 12 11 31st March, 1930 .. 26,270 17 5 70,995 1 1 79,308 4 4 Interest on amounts temporarily transferred Interest on bank balances .. .. 57 12 9 from Settlers Branch .. .. .. 1,008 6 8 Interest on debentures — £ s. d. Interest on loans accrued but not due .. 32,340 111 j Overdue at 31st March, 1931 6,929 18 7 Balance—Gross profits transferred to Profit Accrued but not due at 31st and Loss Account .. .. .. 4,892 13 9 March, 1931 .. .. 22,940 7 9 29,870 6 4 £109,236 3 5 £109,236 3 5 Management Expenses Account for the Year ended 31st March, 1931. Cr. £ s. d. Dr. £ s. d. j By Balance transferred to Profit and Loss Account 1,501 5 5 To Audit Office services .. .. .. 50 0 0 Cleaning, lighting, heating, and messenger services 30 0 0 Management charges—New Zealand stock and bonds .. .. .. .. .. 299 5 5 Postages and telegrams .. .. .. 40 0 0 I Post Office services .. .. .. .. 50 0 0 Printing and stationery .. .. .. 100 0 0 Public Service Superannuation Fund contribution 50 0 0 ! Rent .. .. .. .. 100 0 0 Salaries .. .. .. .. .. 782 0 0 £1,601 5 5 £1,501 5 5 E. 0. Hales, Superintendent. E. Eobertson, 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.

183

B.—l [Pt. IV].

STATE ADVANCES OFFlCE— continued. PUBLIC DEBT SINKING FUNDS BRANCH. Statement of Liabilities and Assets as at 31st Makch, 1931. Liabilities. Assets. Sinking Fund created under the provisions of £ s. d. j Investment Account —Princi- £ s. d. £ s. d. the Public Debt Extinction Act, 1910 .. 3,258,955 19 4 | pal owing on loans to — Advances Suspense Account .. .. 3,095 0 0 j Settlers .. .. 1,172,797 8 4 Fire Loss Suspense Account .. .. 899 10 0 j Workers .. .. 65,138 9 9 Sundry creditors —Interest due to Consolidated Local bodies .. .. 2,004,275 12 5 Fund in accordance with section 12 (a), 3,242,211 10 6 Repayment of the Public Debt Act, 1925 .. 45,235 1 7 Temporary advances to Settlers Branch .. 65,000 0 0 Interest due to Treasury— £ s. d. Sundry debtors .. .. .. .. 156 11 9 Overdue .. .. 16,223 10 11 Interest overdue on loans to— £ s. d. Accrued .. .. 36,332 10 1 Settlers .. .. 9,728 1 1 52,556 1 0 Workers .. .. 407 2 6 Local bodies .. .. 6,088 7 4 16,223 10 11 Interest accrued on loans to — Settlers .. .. 15,333 13 1 Workers .. .. 814 19 11 Local bodies .. .. 20,183 17 1 36,332 10 1 • Cash in hand and in bank at 31st March, 1931.. 817 8 8 £3,360,741 11 11 £3,360,741 11 11 Interest Account for the Year ended 31st March, 1931. 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 .. .. .. 53,958 16 3 Repayment of the Public Debt Act, Workers.. .. .. 3,257 15 7 1925— Local bodies .. .. 88,493 11 2 Paid to Treasury .. .. .. 103,689 14 11 — In hand at 31st March, 1931 .. .. 45,235 1 7 145,710 3 0 Overdue at 31st March, 1931 .. .. 16,223 10 11 Less overdue and accrued Accrued at 31st March, 1931 .. .. 36,332 10 1 at 31st March, 1930 .. 45,155 10 11 100,554 12 1 201,480 17 6 Interest on bank balances .. .. .. 39 4 10 Less overdue and accrued at 31st March, Interest on outstanding payments .. .. 0 8 8 1930 .. .. .. .. 45,155 10 11 Interest on temporary advances to Settlers Branch .. .. .. 3,175 0 0 Interest overdue at 31st March, 1931, on loans to— £ s. d. Settlers .. .. .. 9,728 1 1 Workers.. .. .. 407 2 6 Local bodies .. .. 6,088 7 4 • — 16,223 10 11 Interest accrued at 31st March, 1931, on loans to— Settlers .. .. .. 15,333 13 1 Workers.. .. .. 814 19 11 Local bodies .. .. 20,183 17 1 36,332 10 1 £156,325 6 7 £156,325 6 7 E. O. Hales, 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.

184

B.—l [Pt. IV].

STATE ADVANCES OFFlCE— continued. ADVANCES OFFICE SINKING FUND ACCOUNT. Statement of Liabilities and Assets as at 31st Maech, 1931. Liabilities. _ Assets. Principal received as at 31st March, 1930, with Investment Account —Princiaccumulated interest from — £ s. d. pal owing on loans to— £ s. d. £ s. d Settlers Branch .. .. .. 2,129,279 8 0 Settlers .. .. 938,247 3 4 Workers Branch .. .. .. 283,121 17 11 Workers .. .. 55,145 2 5 Local Authorities Branch .. .. 399,928 10 4 [ Local bodies .. .. 386,297 15 9 1,379,690 1 6 2,812,329 16 3 Temporary advances to Settlers Branch .. 565,000 0 0 Interest earned for the year ended 31st March, ; Sundry debtors .. .. .. .. 63 0 9 1931 Interest overdue on loans to — £ s. d. Settlers Branch .. .. .. 77,372 15 10 Settlers .. .. 6,269 5 5 Workers Branch .. .. .. 3,531 8 5 Workers .. .. 621 7 9 Local Authorities Branch .. .. 7,536 1 0 Local bodies .. .. 1,264 11 4 8,155 4 6 2,900,770 1 6 Interest accrued on loans to— Net profits transferred from Settlers Branch .. 15,313 10 2 Settlers .. .. 10,845 14 11 Workers .. .. 596 10 8 2,916,083 11 8 Local bodies .. .. 3,243 5 2 Less redemption of loans — £ s. d. 14,685 10 9 Settlers Branch .. 485,365 111 Cash in hand and in bank at 31st March, 1931.. 15,650 10 8 Workers Branch .. 208,091 7 11 Local Authorities Branch 239,812 13 8 933,269 3 6 Total fund as at 31st March, 1931 .. .. 1,982,814 8 2 Advances Suspense Account .. .. 430 0 0 £1,983,244 8 2 j £1,983,244 8 2 — i — Interest Account foe the Year ended 31st March, 1931. Dr. Or. To Interest on investments — Transferred to £ s. d. By Interest on loans to — £ s. d. £ s. d. Sinking Fund Account .. .. .. 88,440 5 3 Settlers .. .. .. 43,638 510 Workers .. .. .. 2,607 9 6 Local bodies .. .. 17,851 8 6 64,097 3 10 Less overdue and accrued at 31st March, 1930 ..22,020 1 2 42,077 2 8 Interest on bank balances .. .. .. 43 10 9 Interest on outstanding payments .. .. 24 13 3 Interest on temporary advances to Settlers Branch.. .. .. .. .. 23,454 3 4 Interest overdue at 31st March, 1931, on loans to — £ s. d. Settlers .. .. .. 6,269 5 5 Workers .. .. .. 621 7 9 Local bodies .. .. 1,264 11 4 — 8,155 4 6 Interest accrued at 31st March, 1931, on loans to — Settlers .. .. .. 10,845 14 11 Workers .. .. .. 596 10 8 Local bodies .. .. 3,243 5 2 14,685 10 9 £88,440 5 3 £88,440 5 3 E. 0. Hales, 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.

185

B.—l [Pt. IV].

STATE ADVANCES OFFlCE— continued. MISCELLANEOUS BUSINESS BRANCH.—HOUSING ACCOUNT. Statement of Liabilities and Assets as at 31st March, 1931. Liabilities. Assets. Sundry loans— £ s. d. £ a. d. Investment Account — Principal £ s. d. £ s. d. Debentures.. .. ..412,388 9 4 owing on— Expenditure from Public Works Dwellings purchased .. 325,199 14 7 Fund .. .. .. 319,918 1 7 Sections purchased .. .. 2,630 13 5 Advances .. .. .. 315 510 732,306 10 11 328,145 13 10 Less loan liability redeemed Temporary advances to Settlers Branch .. 289,000 0 0 and discharged from Con- Completed dwellings .. .. .. 17,176 12 7 solidated Fund .. .. 19,468 9 4 Dwellings let .. .. .. .. 15,132 9 9 Freehold land .. .. .. .. 29,158 2 0 712,838 1 7 Sinking Fund investments held by Public Debt Less loan liability redeemed Redemption Fund.. .. .. .. *4,306 16 8 by Public Debt Repayment Insurance Fund investment held by Settlers Account .. .. 100 0 0 Branch .. .. .. .. .. 5,631 12 1 712,738 1 7 Sundry debtors .. .. .. .. 796 10 5 Liability to Consolidated Fund in terms of section Interest on dwellings and land— £ s. d. 22, Finance Act, 1926 .. .. .. 100 0 0 Overdue .. .. .. 6,354 8 6 Sundry creditors .. .. .. .. 1,313 13 11 Accrued .. .. .. 40 5 6 Suspense Account .. .. .. .. 1,010 2 1 6,394 14 0 Insurance Fund .. .. .. .. 7,148 14 2 Rent overdue .. .. .. .. 999 10 6 Interest on loans— £ s. d. Insurance premiums— £ s. d. Overdue .. .. .. 17,177 16 5 Overdue .. .. .. 437 8 11 Accrued .. .. .. 3,844 3 4 Paid in advance .. .. 303 0 0 21,021 19 9 740 8 11 Sinking Fund .. .. .. .. 9511610 Realization Suspense Account .. .. 2,249 17 6 Reserve for losses on realization and bad debts .. 8,386 15 8 Profit and Loss Account .. .. .. 51,913 16 1 Cash in hand and in bank at 31st March, 1931 .. 1,024 19 8 £752,671 4 0 £752,671 4 0 * This amount includes the sum of £3,354 19s. 10d. 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, 1931. Dr. £ s. d. Or. £ s. d. To Management Expenses Account .. .. 2,272 11 2 By Interest Account—Gross profits .. .. 512 15 7 Dwellings maintenance .. .. .. 1,861 11 3 Sale of land and dwellings .. .. 124 710 Losses on realization of securities and doubtful Balance —Loss for the year .. .. 6,512 19 0 securities written down .. .. 3,016 0 0 £7,150 2 5 £7,150 2 5 £ s. d. £ s. d. To Balance as at Ist April, 1930 .. .. 45,400 17 1 By Balance .. .. .. .. 51,913 16 1 Loss for the year .. .. .. 6,512 19 0 £51,913 16 1 £51,913 16 1 Interest Account for the Year ended 31st March. 1931. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Interest on loans .. .. 28,585 2 3 By Interest on land and dwellings 15,431 11 5 Less accrued at 31st March, Less overdue and accrued at 1930 .. .. .. 3,889 12 5 31st March, 1930 .. 6,509 5 7 24,695 9 10 8,922 5 10 Interest on loans accrued but not due .. 3,844 3 4 Interest on amounts temporarily transferred to Balance —Gross profits transferred to Profit Settlers Branch .. .. .. 13,695 16 8 and Loss Account .. .. .. 512 15 7 Interest on bank balances .. .. 39 12 3 Interest on dwellings and land— £ s. d. Overdue at 31st March, 1931 6,354 8 6 Accrued but not due at 31st March, 1931 .. .. 40 5 6 6,394 14 0 £29,052 8 9 £29,052 8 9 Management Expenses Account for the Year ended 31st March, 1931. Dr. £ s. d. Cr. £ s. d. To Audit Office services .. .. .. 95 0 0 By Sundry fees .. .. .. .. 14 5 0 Cleaning, lighting, heating, and messenger Balance transferred to Profit and Loss Account 2,272 11 2 services .. .. .. .. 25 0 0 Fees paid for special services in respect of securities .. .. .. .. 89 3 7 Postages and telegrams .. .. .. 35 0 0 Post Office services .. .. .. 200 0 0 Printing and stationery .. .. .. 75 0 0 Public Service Superannuation Fund contribution .. .. .. .. 60 0 0 Rent 85 0 0 Salaries .. .. .. .. .. 1,349 0 0 Solicitors' costs .. .. .. .. 23 12 7 Valuation Department—Agency work .. 250 0 0 £2,286 16 2 ! £2,286 16 2 _== j == = E. 0. Hales, 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. P. C. Campbell, Controller and Auditor-General.

186

B.—l [Pγ. IV].

STATE ADVANCES OFFlCE— continued. LOANS TO EMPLOYERS FOR WORKERS' DWELLINGS ACCOUNT. Statement of Liabilities and Assets as at 31st March, 1931. Liabilities. £ s. d I Assets. £ s. d. Sundry loans .. .. .. .. 3,975 0 0 ! Investment Account—Principal owing by mortgagors 2,378 0 2 Income-tax Suspense Account .. .. .. 4 9 1 Temporary advances to Settlers Branch .. 1,450 0 0 Interest on Loans — £ s. d. ! Sinking Fund investments held by Public Debt Overdue .. .. .. 118 16 7 Redemption Fund .. .. .. .. 43 7 0 Accrued .. .. .. 38 15 5 Interest on mortgages— £ s. d. 157 12 0 Overdue ..' .. .. 308 5 6 Sinking Fund .. .. .. .. 43 7 0 Accrued .. .. .. 0 6 3 Profit and Loss Account .. .. .. 34 14 9 308 11 9 Cash in hand and in bank at 31st March, 1931 .. 35 311 # £4,215 2 10 £4,215, 2 10 Profit and Loss Account for the Year ended 31st March, 1931. Dr. £ s. d. ! Or. £ s. d. To Administration expenses .. .. 10 0 0 By Interest Account—Gross profits .. 28 8 7 Income-tax .. .. .. .. ..491 Balance —Net profits for the year .. 13 19 6 £28 8 7 £28 8 7 £ s. d. £ s. d. To Balance—Net profits carried forward .. .. 34 14 9 By Balance as at Ist April, 1930 .. .. .. 20 15 3 Net profits for the year .. .. .. 13 19 6 £34 14 9 £34 14 9 Interest Account for the Year ended 31st March, 1931. Dr. £ s. d. £ s. d. Or. £ s. d. £ s. d. To Interest on loans .. .. 159 0 0 By Interest on mortgages .. 103 8 3 Less accrued at 31st March, 1930 38 15 5 Interest on mortgages — 120 4 7 Overdue at 31st March, 1931 308 5 6 Interest on loans accrued but not due .. .. 38 15 5 Accrued at 31st March, 1931 0 6 3 Balance —Gross profits transferred to Profit and Loss Account .. .. .. 28 8 7 412 0 0 Less overdue and accrued at 31st March, 1930 .. 291 18 11 120 1 1 Interest on bank balances .. .. .. 0 17 6 Interest on temporary advances to Settlers Branch 66 10 0 £187 8 7 £!87 8 7 Management Expenses Account for the Year ended 31st March, 1931. Dr. £ s. d. j Cr. £ 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 E. 0. Hales, 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.

187

B.—l [Pt.lV].

STATE ADVANCES OFFlCE—continued: FRUIT-PRESERVING INDUSTRY ADVANCES ACCOUNT. Statement op Liabilities and Assets as at 31st March, 1931. Liabilities. £ s. d. £ a. d. AsseU. £ s. d. Sundry loans .. .. .. 67,858 14 3 Investment Account—Principal owing by mortLess loan liability redeemed and gagors .. .. .. .. . . 30,953 11 6 discharged from Consolidated Properties acquired .. .. .. .. 4,212 8 6 Fund .. .. .. 6,008 14 3 Temporary advances to Settlers Branch .. .. 25,500 0 0 Sinking Fund investments held by Public Debt 61,850 0 0 Redemption Fund .. .. .. .. *790 6 5 Less loan liability redeemed by Interest on mortgages— £ s. d. Public Debt Repayment Ac- Overdue .. .. .. 1,656 2 4 count .. .. .. 5,000 0 0 Accrued .. .. .. 239 1 10 56,850 0 0 1,895 4 2 Liability to Consolidated Fund in terms of section Sundry debtors .. .. .. .. 113 0 2 22, Finance Act, 1926 .. .. .. 5,000 0 0 Profit and Loss Account .. .. .. 4,269 5 0 Suspense Account .. .. .. .. 165 9 0 Cash in hand and in bank at 31st March, 1931 .. 310 2 6 Income-tax Suspense Account .. .. 30 8 10 Interest on loans — £ s. d. Overdue .. .. .. 1,137 0 0 Accrued .. .. .. 1,130 15 4 2,267 15 4 Rent accrued .. .. .. .. 37 1 8 Reserve for losses on realization and bad debts .. 3,515 13 10 Sinking Fund .. .. .. .. 177 9 7 £68,043 18 3 £68,043 18 3 • This amount includes the sum of £612 18s. 10d. 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, 1931. Dr. £ s. d. Cr. . £ s. d. To Management Expenses Account .. .. 100 0 0 By Interest Account—Gross profits .. .. 315 7 1 Expenses on realization of assets .. .. 92 5 7 Income-tax .. .. .. .. 30 8 10 Balance—Net profits for the year .. .. 92 12 8 £315 7 1 £315 7 1 £ s. d. £ s. d. To Balance as at Ist April, 1930 .. .. 4,361 17 8 By Net profits for the year .. .. .. 92 12 8 Balance .. .. .. .. .. 4,269 5 0 £4,361 17 8 £4,361 17 8 Interest Account for the Year ended 31st March, 1931. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Interest on loans .. .. 2,308 16 0 By Interest on mortgages .. .. 1,339 13 3 Less accrued at 31st March, 1930 1,162 3 4 Interest on mortgages— 1,146 12 8 Overdue at 31st March, 1931 .. 1,656 2 4 Interest on loans accrued but not due .. 1,130 15 4 Accrued at 31st March, 1931 .. 239 110 Balance —Gross profits transferred to Profit and Loss Account .. .. .. 315 7 1 3,234 17 5 Less interest overdue and accrued at 31st March, 1930 .. 1,848 4 2 1,386 13 3 Interest on bank balances .. .. .. 110 2 Interest on temporary advances to Settlers Branch .. .. .. .. .. 1,204 11 8 £2,592 15 1 £2,592 15 1 Management Expenses Account for the Year ended 31st March, 1931. Dr. £ s. d. Cr. £ s. d. To Administration expenses .. .. .. 95 0 0 By Balance transferred to Profit and Loss Account .. 100 0 0 Audit Office services .. .. .. ..500 £100 0 0 £100 0 0 E. 0. Hales, Superintendent. R. Eobertson, 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.

188

B.—l [Pγ. IV].

STATE ADVANCES OFFlCE—continued. COLD-STORAGE ADVANCES ACCOUNT. Statement of Liabilities and Assets as at 31st March, 1931. Liabilities. Assets. £ s. d. £ s. d. £ s. d. Sundry loans .. .. .. 82,750 0 0 Investment Account —Principal owing by mortLess loan liability redeemed and gagors .. .. .. .. •• 20,090 10 0 discharged from Consolidated Temporary advances to Settlers Branch .. 41,700 0 0 Fund .. .. ■ ■ 7,500 0 0 Sinking Fund investments held by Public Debt Redemption Fund .. .. .. *1,198 5 1 75,250 0 0 Interest on mortgages — £ s. d. Less loan liability redeemed by Overdue .. .. .. 1,103 9 5 Public Debt Repayment Ac- Accrued .. .. .. 397 4 0 count .. .. .. 1,530 0 0 1,500 13 5 73,720 0 0 Sundry debtors .. .. .. .. 23 2 0 Liability to Consolidated Fund in terms of sec- Realization Suspense Account .. .. 10,068 16 1 tion 22, Finance Act, 1926 .. .. 1,530 0 0 ; Profit and Loss Account .. .. .. 13,753 10 6 Interest on loans — £ s. d. Cash in hand and in bank at 31st March, 1931 .. 108 4 5 Overdue .. .. .. 2,270 8 0 Accrued .. .. .. 244 3 5 2,514 11 5 Reserve for bad debts .. .. .. 10,068 16 1 Sinking Fund .. .. .. .. 609 14 0 £88,443 1 6 £88,443 1 6 • This amount includes the sum of £588 11s. Id. 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, 1931. Dr. £ s. d. Cr. £ s. d. To Management Expenses Account .. .. 115 0 0 By Interest Account —Gross profits .. .. 159 11 8 Loss on realization of securities .. .. 10,068 16 1 Balance —Loss for the year .. .. 10,024 4 5 £10,183 16 1 £10,183 16 1 £ s. d. £ s. d. To Balance as at Ist April, 1930 .. .. 3,729 6 1 By Balance .. .. .. .. 13,753 10 6 Loss for the year .. .. .. '10,024 4 5 £13,753 10 6 £13,753 10 6 Interest Account fob, the Year ended 31st March, 1931. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Interest on loans .. .. 2,948 16 0 By Interest on mortgages .. 3,539 5 3 Less accrued at 31st March, 1930 244 3 5 Interest on mortgages — 2,704 12 7 Overdue at 31st March, 1931.. 1,103 9 5 Interest on loans accrued but not due .. 244 3 5 Accrued at 31st March, 1931.. 397 4 0 Balance —Gross profits transferred to Profit and Loss Account .. .. .. 159 11 8 5,039 18 8 Less overdue and accrued at 31st March, 1930 .. 3,818 11 6 1,221 7 2 Interest on bank balances .. .. .. 2 0 6 Interest on temporary advances to Settlers Branch.. .. .. .. .. 1,885 0 0 £3,108 7 8 J £3,108 7 8 Management Expenses Account for the Year ended 31st March, 1931. Dr. £ s. d. I 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 E. 0. Hales, 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.

189

B.—l [Pt. IV].

STATE ADVANCES OFFlCE— continued. FISHING-INDUSTRY PROMOTION ACCOUNT. Statement of Liabilities and Assets as at 31st March, 1931. Liabilities. £ s. d. £ s. d. Assets. £ s. d. Sundry loans .. .. .. 5,571 19 2 Investment Account —Principal owing on bills of sale 679 4 2 Less loan liability redeemed and Temporary advances to Settlers Branch .. .. 3,600 0 0 discharged from Consolidated Fund 1,036 19 2 Sinking Fund investments held by Public Debt Redemption Fund .. .. .. .. *52 9 10 4,535 0 0 Interest on bills of sale — £ s. d. Less loan liability redeemed by Overdue .. .. .. 12199 Public Debt Repayment Account 1,060 0 0 Accrued .. .. .. 11 7 6 3,475 o 0 24 7 3 Liability to Consolidated Fund in terms of section Sundry debtors .. .. .. .. 10 1 0 22, Finance Act, 1926 .. .. .. 1,060 0 0 I Profit and Loss Account .. .. .. 299 8 2 Income-tax Suspense Account .. .. . . 8 3 3 j Cash in hand and in bank at 31st March, 1931 .. 26 1 0 Interest on loans— £ s. d. Overdue .. .. .. 86 1 10 Accrued .. .. .. 50 19 11 — 137 1 9 Sinking Fund .. .. .. .. 11 6 5 £4,691 11 5 . £4,691 11 5 * 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, 1931. Dr. £ s. d. Or. £ s. d. To Management Expenses Account .. .. 17 2 0 By Interest Account —Gross profits .. .. 50 6 8 Income-tax .. .. .. .. 8 3 3 Balance—Net profits for the year .. .. 25 1 5 £50 6 8 £50 6 8 £ s. d. £ s. d. To Balance at Ist April, 1930 .. .. 324 9 7 By Net profits for the year .. .. .. 25 1 5 Balance .. .. .. .. 299 8 2 £324 9 7 £324 9 7 Interest Account for the Year ended 31st March, 1931. Dr. £ s. d. £ s. d. Or. £ s. d. £ s. d. To Interest on loans .. .. .. 155 2 6 By Interest on bills of sale .. .. 42 5 1 Less accrued at 31st March, 1930 .. 50 19 11 Less overdue and accrued at 31st 104 2 7 March, 1930 .. .. 33 2 5 Interest on loans accrued but not due .. 50 19 11 9 2 8 Balance—Gross profits transferred to Profit and Interest on bank balances .. .. .. 016 9 Loss Account .. .. .. 50 6 8 Interest on temporary advances to Settlers Branch 171 2 6 Interest on bills of sale — £ s. d. Overdue at 31st March, 1931 .. 12 19 9 Accrued at 3lst March, 1931 .. 11 7 6 -— 24 7 3 £205 9 2 ' £205 9 2 Management Expenses Account for the Year ended 31st March, 1931. Dr. £ s. d. Or. £ s. d. To Administration expenses .. .. .. 10 0 0 By Balance transferred to Profit and Loss Account .. 17 2 0 Audit Office services .. .. .. ..500 Survey fees .. .. .. .. ..220 £17 2 0 £17 2 0 E. 0. Hales, Superintendent. R. Robertson, Accountant. I hereby certify that the balance-sheet and accompanying accounls 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.

190

B.—l [Pt. IV].

STATE ADVANCES OFFlCE— continued. repatriation. Statement of Liabilities and Assets as at 31st Maech, 1931. Liabilities. Assets. Liability to Redemption Account as at Ist April, £ s. d. Investment Account —Principal £ s. d. £ a. d. 1925 .. .. .. .. 1,290,182 2 1 owing on bills of sale .. 227,454 0 0 Less repayments to 31st March, 1931 .. 168,246 010 Less suspense adjustments .. 152 12 4 227,301 7 8 1,121,936 1 3 Interest on bills of sale, overdue .. .. 5,258 0 1 Less expenditure irrecoverable £ s. d. Cash in hand and in bank at 31st March, 1931 .. 594 210 to 31st March, 1930 .. 879,972 16 0 Losses on realization for the year ended 31st March, 1931 12,403 0 9 Management Expenses Account for the year ended 31st March, 1931 .. 2,258 16 10 894,634 13 7 j Liability to Redemption Account as at 31st March, 1931 .. .. .. .. 227,301 7 8 Sundry creditors, Treasury— £ s. d. Interest .. .. .. 187 15 11 Principal .. .. 352 17 10 540 13 9 Suspense Account .. .. .. .. 53 9 1 Interest on advances from War Expenses Account, overdue .. .. .. 5,258 0 1 £233,153 10 7 ! £233,153 10 7 Interest Account foe the Year ended 31st March, 1931. Dr. £ s. d. Cr. £ s. d. £ s. d To Interest paid to Treasury .. .. .. 1,436 5 6 '• By Interest on bills of sale.. .. 1,874 7 10 Interest in hand due to Treasury at 31st March, Interest on bills of sale, overdue 1931 .. .. .. .. .. 187 15 11 at 31st March, 1931 .. 5,258 0 1 Interest due to Treasury, overdue at 31st March, 1931 .. .. .. .. .. 5,258 0 1 7,132 711 Less overdue at 31et March, 1930 5,847 5 7 6,882 1 6 —— Less interest due to Treasury, overdue at 1,285 2 4 31st March, 1930 .. .. .. 5,847 5 7 Less realizations—lnterest .. 324 4 7 960 17 9 Interest on bank balances .. .. 73 18 2 £1,034 15 11 £1,034 15 11 Management Expenses Account for the Year ended 31st March, 1931. Dr. £ s. d. Cr. £ s. d. To Audit Office services .. .. .. 60 0 0 By Sundry fees .. .. .. .. 615 10 Cleaning and messenger services .. .. 50 0 0 Balance recouped in accordance with section Commission .. .. .. .. 6 6 0 13 (3), State Advances Amendment Act, 1922 2,258 16 10 Postages and telegrams ... .. .. 175 0 0 Post Office services .. .. .. .. 230 0 0 Printing and stationery .. .. .. 25 0 0 Rent .. .. .. .. 170 0 0 Salaries .. .. .. .. .. 1,430 0 0 Solicitors' costs .. .. .. .. 64 16 8 Training-expenses . . .. .. .. 34 10 0 Travelling-expenses .. ' .. 20 0 0 £2,265 12 8 £2,265 12 8 E. O. Hales, Superintendent. R. Robertson, Accountant. I here by 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.

191

B.—l [Pt. IV].

NEW ZEALAND STATE COAL-MINES. Colliery Working Accounts for the Year ended 31st March, 1931.

Colliery Profit and Loss Accounts for the Year ended 31st March, 1931.

Mac Donald Colliery Profit and Loss Account for the Period 11th July, 1930, to 31st March, 1931. Dr. ■ £ s. d. Or. £ s. d. To Interest .. .. .. .. 2,609 15 11 By Rents .. .. .. .. 307 5 0 Depreciation .. .. .. 248 13 4 Royalties .. .. .. .. 405 11 10 Net loss —Transferred to General Profit and Loss Account .. .. 2,145 12 5 £2,858 9 3 £2,858 9 3 Note.—The loss on this colliery is due to the fact that the preliminary development work necessary before any coal could be won occupied some six months, consequently the royalty was payable only for a period of a little over two months. It is anticipated that a profit will be made hereafter.

192

Dr. Liverpool. James. Or. Ltvebpool. Jambs. £ s. d. £ s. d. l! £ s. d. £ s. d. To Stocks on hand, 1st April, 1930 1,081 9 10 466 13 7 By Sales of coal .. .. 172,638 14 3 50,358 17 9 Coal-winning— Sales of stores, power, &c. .. 6,632 9 8 Wages .. .. 79,849 6 7 24,032 15 10 I Stocks of coal on hand at Stores and materials used 7,485 11 0 1,167 3 10 31st March, 1931, at mine, Railway tickets .. 742 4 8 .. wharf, and afloat .. 1,489 9 2 138 15 9 Subsidized bus fares, &c.. .. 359 9 10 Stores sales (at cost) .. 6,139 11 11 Coal purchased .. 137 8 4 161 10 11 Special rate .. .. 907 8 2 186 18 0 Royalty .. .. .. 373 16 0 Electric power .. .. .. 539 0 2 j 96,343 0 6 27,287 8 2 Gross profit—To Profit and Less Account .. .. 84,417 12 7 23,210 5 4 180,760 13 1 50,497 13 6 180,760 13 1 50,497 13 6

> Dr. Liverpool. James. C'r. Livekpool. James. £ s. d. £ s. d. £ s. d. £ s. d. To Salaries .. .. .. 3,192 6 8 951 5 6 By Gross profit at mine .. 84,417 12 7 23,210 5 4 Rent .. .. .. .. 68 8 1 Rents .. .. .. 466 2 7 Interest.. .. .. 4,125 19 7 1,654 8 0 Stores — Surplus at stock-Travelling-expenses .. 72 19 3 25 18 3 taking .. .. 72 6 10 Printing and stationery .. 153 1 9 51 4 3 Repairs and maintenance .. 6,541 3 8 997 10 1 84,956 2 0 23,210 5 4 Telegrams and postages .. ] 193 3 9 69 12 10 Net loss—Transferred to Railway haulage .. .. 13,212 4 10 2,307 19 5 j General Profit and Loss Insurance .. .'. 4,065 11 3 1,140 3 6 I Account .. .. 4,618 18 1 Coal-miners' Relief Fund .. 269 17 6 86 2 4 General expenses .. .. 716 2 5 278 16 3 Marine freight .. .. 47,351 12 4 10,531 10 7 Audit fees .. .. 98 2 9 28 17 3 Wharfage .. .. 2,722 4 5 560 14 1 Superannuation Fund subsidy 151 19 1 55 9 8 Depreciation—Mine buildings, plant aud machinery .. 6,708 10 10 4,159 9 10 89,575 0 1 22,967 9 11 Net profit—Transferred to General Profit and Loss Account .. .. .. 242 1.5 5 89,575 0 1 , 23,210 5 4 89,575 0 1 23,210 5 4

B.—l [Pt. IV].

Depot Profit and Loss Accounts for the Year ended 31st March, 1931.

NEW ZEALAND STATE COAL-MINES— continued. Depot Trading Accounts for the Year ended 31st March, 1931.

13— B. 1 [Pγ. IV]

193

Dr. Wellington. Chkistchukch. Wanganui. | Cr. Wellington. Chkistchukch. Wanganui. . | _____ . . £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Stocks on hand, 1st April, 1930 .. 3,462 3 7 5,828 1 8 741 18 8 By Sales of coal .. .. .. 144,235 0 1 76,227 2 10 20,310 15 5 Purchases of coal .. .. 132,652 13 8 43,872 7 7 18,907 1 4 Sales of coke, wood, &c... .. 4,224 8 7 1,399 12 6 430 1 3 Purchases of firewood, coke, &c. .. 3,761 14 11 701 12 9 103 4 2 Stocks on hand at 31st March, 1931 — Wharfage .. .. .. 995 6 3 .. 146 4 6 Coal .. .. .. 3,839 5 10 9,802 4 0 840 16 4 Haulage to depot .. .. 741 9 9 27,570 14 4 141 17 11 Firewood, coke, &c. .. 353 14 5 497 6 2 115 18 7 Wages —-Discharging .. .. 248 15 9 481 15 5 37 17 10 141,862 3 11 78,454 11 9 \ 20,078 4 5 Gross profit — To Profit and Loss 10,790 5 0 9,471 13 9 1,619 7 2 Account 152,652 8 11 87,926 5 6 21,697 11 7 152,652 8 11 87,926 5 6 21,697 11 7

I ! I Dr. Wellington. | Chkistchukoh. Wanganui. Or. Wellington. Chkistchubch. Wanganui. ■ I . I £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. ToWages .. .. .. .. 2,020 9 11 1,900 19 9 341 9 6 By Gross profit from Trading Account j 10,790 5 0 9,471 13 9 j 1,619 7 2 Salaries .. .. .. .. 1,434 2 7 1,017 9 4 440 3 4 Net loss —To General Profit and Loss .. .. I 102 8 3 Rents .. .. .. .. 486 0 0 116 0 0 201 0 0 Account Interest .. .. .. .. 381 2 10 195 12 5 29 6 8 Travelling expenses and allowances .. 24 179 510 20 117 Repairs and maintenance .. .. 340 9 0 410 0 5 60 16 1 Postages and telegrams .. .. 50 14 2 69 16 5 38 6 8 Printing and stationery .. .. 74 0 3 82 2 3 15 15 11 Insurances .. .. .. 172 11 7 56 7 5 31 7 5 Cartage .. .. .. .. 3,894 9 8 2,241 4 5 327 8 2 Sacks .. .. .. .. 100 19 9 162 19 0 4 17 9 Freights.. .. .. .. 60 4 10 16 18 10 2 3 1 General expenses .. .. .. 897 3 5 133 2 4 40 9 5 Audit fees .. .. .. 57 0 0 57 0 0 9 0 0 Superannuation Fund subsidy .. 44 19 1 31 5 5 13 10 7 Reserve for bad debts .. .. j 11181 11602 Depreciation .. .. .. 657 11 3 753 12 7 145 9 3 10,708 14 2 7,365 11 9 1,721 15 5 Net profit —To Genera] Profit and Loss 81 10 10 2,106 2 0 Account . 10,790 5 0 9,471 13 9 1,721 15 5 10,790 5 0 9,471 13 9 1,721 15 5

B.—l [Pt. TV].

NEW ZEALAND STATE COAL-MlNES— continued. General Profit and Loss Account for the Year ended 31st March, 1931. Dr Gr - To Net loss- £ s. d. By Net profit- £ e. d £ a. d. Liverpool Colliery 4,618 18 1 James Colliery .. .. 242 15 5 Mao Donald Colliery 2,145 12 5 Christchuroh Depot .. ..2,106 2 0 Wangamii Depot 102 8 3 Wellington Depot .. .. 81 10 10 Balance —Profit for vear, carried down .. 7,995 1 11 Net recoveries— Seddonville Colliery .. .. 64 7 4 Royalties .. .. .. 4,581 3 11 Charming Creek area .. 93 9 6 Net revenue from hire of plant, equipment, &c. ... .. 69 22 ? 23g n g Interest on investments ■ • • 7, 623 9 o £14,862 0 8 £14,862^0^8 To Sinking Fund Account for redemption of loan £ s. d. , m 5 s " ~' ca p ita l .. .. .. .. 7,632 411 By Balance—Profit for year 1930-31 . 7,995 111 Balance —Net profit for year .. .. 362 17 0 £7,995 1 11 £7.995 1 U

194

13*

B.—l [Pt. IV].

NEW ZEALAND STATE COAL-MINES— continued. Balance-sheet as at 31st March, 1931. Liabilities. Assets. Loan capital— £ s. d. £ s. d. Collieries. £s. d. £ s. d. Securities at 3£ per cent. .. .. .. .. .. 416 13 4 Development and Property Accounts .. .. .. 171,991 7 1 Securities at 4 per cent. .. .. .. .. .. 148,966 13 4 Machinery, plant, ropes, and rolling-stock .. .. .. 38,926 7 5 149,383 6 8 Electrical plant (James Colliery) .. .. .. .. 5,006 10 10 Accrued interest on loan capital .. .. .. .. .. 2,261 19 2 Buildings at mines .. .. •• .. .. 6,101 8 2 Cottages at mines .. .. •• •• .. 6,259 8 8 Departmental. Sundry. Plantations at mines .. .. .. .. .. 2,506 3 1 Sundry creditors— £ s. d. £ s. d. Coal stocks (bins, wharf, and afloat) .. .. .. 1,628 4 11 Liverpool Colliery .. .. 2,178 1 10 9,064 16 2 11,242 18 0 Stores on hand .. .. .. .. .. .. 8,734 10 9 James Colliery .. .. .. 298 6 8 5,437 4 5 5,735 11 1 — 241,154 0 11 Wellington Depot .. .. 71 7 7 693 14 10 765 2 5 Plant, equipment, &c., on hire .. .. .. .. .. 2,'845 10 8 Christehurch Depot .. .. 2,921 16 3 113 4 9 3,035 1 0 Depots Wanganui Depot .. .. .. 91 1 0 65 5 0 156 6 0 Property Accounts .. .. .. .. .. 13,936 7 0 Stocks and stores on hand .. .. .. .. 33,532 11 4 5,560 13 4 15,374 5 2 20,934 18 6 . 47,468 18 4 Deposits on contracts .. .. .. .. .. .. 1,140 0 0 Prospecting on State Coal Reserve .. .. .. .. .. 1'»77 6 1 Sinking Eund .. .. .. .. .. .. .. 7,738 13 0 Sinking Fund investments .. .. .. .. .. .. 7,738 13 0 Reserves Housing advances to workmen .. .. .. .. 9,269 3 6 General Reserve .. .. .. .. .. 190,675 4 2 Interest accrued due .. .. .. .. .. 155 2 4 Bad Debts Reserve .. .. .. .. .. 761 6 5 9 424 5 10 Accident Insurance Reserve .. .. .. 6,742 8 5 Investments (ordinary) .. .. .. .. .. 39,300 0 0 198,1/8 19 0 Interest accrued due .. .. .. .. .. 352 12 6 General Profit and Loss Account— 39,652 12 6 Net profit for year .. .. .. .. .. .. 362 Departmental. Sundry. Sundry debtors— £ s. d. £ s. d. Liverpool Colliery . • .. 152 3 11 4,772 17 4 4,925 1 3 James Colliery .. .. .. .. 134 14 5 134 14 5 Mac Donald Colliery • • • ■ • ■ 472 13 4 472 13 4 Wellington Depot .. .. 580 3 8 14,232 15 8 14,812 19 4 Christchurch Depot .. .. 8 5 0 4,255 14 4 4,263 19 4 Wanganui Depot .. .. .. 233 19 0 3,052 9 4 3,286 8 4 974 11 7 26,921 4 5 27,895 16 0 Less provisionally written off .. .. .. .. 106 18 8 27,788 17 4 Cash in Receiver-General's Deposit Account .. .. .. .. 1, 140 0 0 Cash in Public Account .. .. .. .. .. 1,502 19 4 Imprests outstanding .. .. .. .. .. 794 — 1,510 8 8 £380,000 13 4 £380,000 13 4 A. J. Murdoch, Minister of Mines. A. W. Gyles, A.1.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 disclosed thereby.'— G. F. C. Campbell, Controller and Auditor-General.

195

B.—l [Pt. IV].

STATE FIRE INSURANCE OFFICE. Revenue Account op the State Fire Insurance Office for the Year ended 31st December, 1930, £ s. d. £ s. d. Premiums after deduction of reinsurances .. 221,909 19 3 Bonus rebate to policyholders .. .. 27,001 14 0 Profit on realization of investments .. .. 794 4 3 Losses by fire (after deduction of reinsurances) .. 90,001 22 Other receipts — Interest, com- £ s. d. Appropriated to reserve for unearned premiums mission, and rent .. 51,732 0 8 (in addition to £87,196 6s. Bd. already reserved) 1,567 13 0 Less land-tax .. .. 2,223 7 2 Income-tax .. .. .. .. 21,153 1* 9 49,508 13 6 Commission .. .. .. .. 10,838 13 7 Salaries .. .. .. .. .. 28,175 13 1 Contribution to Public Service Superannuation Fund .. . . .. .. .. 942 9 5 Contributions to Kire Boards under the Fire Brigades Act, 1908 .. .. .. .. 8,027 13 5 Expenses of management — £ s. d. Travelling-expenses .. .. 1,807 7 0 Printing, stationery, and advertising .. .. .. 1,382 7 1 Rent .. .. .. 1,779 3 8 Exchange .. .. .. 43 11 10 Postages, telegrams, cablegrams, and sundry charges .. 3,252 3 4 — 8,264 12 11 Office equipment .. .. .. .. 1,131 5 6 Office premises—Depreciation .. .. 3,271 15 11 200,376 7 9 Investments Fluctuation Reserve Fund .. 6,000 0 0 Reinsurance Reserve Fund .. .. .. 15,000 0 0 Bonus Rebate Reserve .. .. .. 500 0 0 Office premises—Written off .. .. .. 5,000 0 0 Amount of fire-insurance funds at end of year .. 45,336 9 3 £272,212 17fJ) £272,212 17 0 Balance-sheet of the State Fire Insurance Office on the 31st December, 1930. Liabilities. Assets. £ s. d. Capital authorized by the State Fire £ £ s. d. Government war-loan securities .. .. 112,140 11 3 Insurance Act, 1908 .. .. 100,000 Other Government securities .. .. 264,950 0 0 Less not raised .. .. 100,000 Local-authority securities .. .. .. 132,550 10 9 Nil. Rural Advances bonds .. .. .. 14,175 0 0 Reserve Fund .. .. .. .. 644,394 511 Rural Intermediate Credit bonds .. .. 20,000 0 0 Investments Fluctuation Reserve Fund .. 22,000 0 0 Fixed deposits and at short call .. .. 110,000 0 0 Reserve for unearned premiums .. .. 88,763 19 8 Land and buildings .. .. .. 204,671 8 5 Bonus Rebate Reserve .. .. .. 29,000 0 0 Outstanding premiums .. .. .. 8,618 2 1 Reinsurance Reserve Fund .. .. .. 60,000 0 0 Interest accrued but not due.. .. .. 10,404 18 1 Premium and other deposits .. .. .. 1,061 0 0 Rent accrued or due .. .. .. 247 18 10 Outstanding fire losses .. .. .. 6,052 0 0 Rent overdue .. .. .. .. 189 3 2 Government taxes .. .. .. .. 21,153 14 9 I Sundry debtors .. .. .. .. 579 6 8 Sundry creditors .. .. .. .. 10,019 2 8 Cash in Bank of New Zealand at Other amounts owing by the Office — £ s. d. Wellington, or in transit to £ s. d. Reinsurance premiums due .. 174 10 6 Wellington .. .. 52,805 1 8 Commission.. .. .. 1,727 12 7 Imprest Account Printing, stationery, and adver- balances— £ s. d. Using .. .. .. 16 3 11 Head Office .. 38 14 5 Postages and sundry charges .. 1,877 11 3 Auckland .. 110 11 3,795 is 3 Hamilton .. 0 0 3 Fire-insurance funds, as per Revenue Account .. 45,336 9 3 New Plymouth .. 214 9 Palmerston North 2 18 5 Napier .. .. 8 2 1 Nelson .. .. 17 1 6 Christchurch .. 36 16 10 Timaru .. ..283 Dunedin.. .. 78 15 4 Invercargil] .. 55 610 244 9 7 53,049 11 3 £931,576 10 6 £931,576 10 6 I . 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.

196

B.—l [Pt. IV].

STATE FIRE INSURANCE (mnC&-contmued. Revenue Account of the Accident Branch of the State Fiee Insurance Office for the Year ended 31st December, 1930. £ .s. d. £ s. d. Premiums after deduction of reinsurances .. 104,934 17 4 Free-year bonus on personal accident policies .. 307 16 7 £ s. d. Claims .. '.. .. .. .. 61,040 15 3 Interest .. .. .. 14,860 18 6 Commission.. .. .. .. .. 4,896 18 5 Less land and income tax .. 4,036 16 1 Salaries .. .. .. .. 11,173 0 0 10,824 2 5 Contribution to Public Service Superannuation Fund .. .. .. .. .. 290 0 0 Expenses of management .. .. .. 2,761 10 9 Further appropriation to reserve for unearned premiums .. .. .. .. 10,611 11 11 Further appropriation to Investments Fluctuation Reserve .. .. .. .. .. 3,000 0 0 Loss on realization of securities .. .. 146 6 8 Amount of accident funds, 31st December, 1930.. 21,531 0 2 £115,758 19 9 £115,758 19 9 Balance-sheet of the Accident Branch of the State Fire Insurance Office as on the 31st December 1930. Liabilities. £ s. d. ; Assets. £ s. d. Accident funds, as per Revenue Account .. 21,531 0 2 j Government war-loan securities .. .. 100 500 0 0 Outstanding accident claims .. .. .. 27,871 15 7 Other Government securities .. .. 38' 000 0 0 Government taxes .. .. .. .. 4,036 16 1 Local-authority securities .. .. 93,307 510 Commission.. .. .. .. .. 488 8 8 Rural Advances bonds .. .. .. 14,425 0 0 Premium and other deposits .. .. .. 7115 7 Property under agreement for sale and purchase.. s'9Bo 0 0 Sundry creditors .. .. .. .. 106 12 3 j Fixed deposits and at short call .. . 35 000 0 0 Officers' Fidelity Fund .. .. .. 500 0 0 Interest accrued but not due .. .. .. 4,507 14 9 Reserve for unearned premiums .. .. 47,220 13 10 Agents'balances .. .. .. .. 4'407 11 4 Investment Fluctuation Reserve .. .. 9,000 0 0 Sundry debtors, including Motor-vehicles InsurReserve Fund constituted under section 6of the ance (Third-party Risks") Act pool .. .. 36,802 10 3 Government Accident Insurance Amendment Cash in hand on current account 5 093 19 11 Act, 1924.. .. .. .. .. 225,196 19 11 ! £336,024 2 1 j £336,024 2 1 J. H. Jerram, General Manager. C. B. Eedwabd, Accountant. I hereby certify that the Eevenue 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.

197

B.—l [Pt. IV].

STATE FOREST SERVICE. STATE FOBEST ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1931. Timber Revenues Account. Expenditure. Income. To Consolidated Fund — £ s. d. £ s. d. £ s. d. £ s. d. Revenues from national endow- By Timber royalties .. .. 6,794 8 10 ment, State forests (section, Timber sales .. .. 37,635 7 3 39, Forests Act, 1921-22) .. 4,267 18 9 Timber trespass .. .. 275 13 8 Local authorities (section 17, 44,705 9 9 Finance Act, 1924) .. 9,514 3 4 13,782 2 1 Balance carried down .. .. .. 30,923 7 8 £44,705 9 9 £44,705 9 9 General Revenue Account. £ s. d. £ s. d. £ s. d. £ s. d. To Salaries and contributions to By Balance brought down .. .. 30,923 7 8 Public Service Superannuation Leases— Fund, &c. .. .. .. .. 17,432 18 8 Grazing .. .. .. 2,472 2 7 General management of State Sawmill-sites .. .. 112 6 4 forests — Industrial .. .. .. 3,278 5 8 Postages, cables, printing and Permits —Miscellaneous .. 5 7 6 stationery, &c. .. .. 1,730 13 7 License and transfer fees .. 220 5 6 Payments to other Depart- Interest on promissory notes .. 120 19 7 ments for service rendered .. 119 18 6 Fees for inspections .. .. 1,075 18 11 Forest and grazing reconnais- Rental of houses .. .. 290 18 11 sance, timber cruising, &c.. 9,211 14 2 Kauri-gum, sale of, and royalty.. 87 2 4 Wild-life control—Destruction Administration expenses, Forests of pigs and deer .. .. 6,533 14 1 Amendment Act, 1927 .. 1,557 6 2 Legal expenses, contingencies, Miscellaneous .. .. 489 5 2 &c. .. .. .. 189 15 11 9,709 18 8 Office rent, heating, &c. .. 2,170 3 7 Indigenous Forests Reserve .. .. 11,691 3 2 Transportation expenses and upkeep of motor-vehicles .. 2,329 3 4 Travelling and transfer and removal expenses .. .. 3,313 810 Maintenance of buildings and other departmental property 660 12 10 26,209 4 10 Forest-fire prevention— Communication and control, locomotion and travelling expenses .. .. 319 14 11 Wages, &c. .. .. 1,240 16 0 1,560 10 11 Education— Photographic records, &c. .. 75 10 3 Preparation of Service bulletins, publications, &c. .. 201 6 4 276 16 7 Forest research — Forest ecology, &c. .. .. 140 2 9 Forest entomology .. .. 86 4 1 Silvicultural management studies, &c. .. .. 494 0 3 Timber-products testing .. 1,210 0 9 Travelling allowances and expenses .. .. .. 223 6 5 2,153 14 3 Afforestation — Preparation of planting-plans and forest-extension, &c. .. 787 2 1 Travelling allowances and expenses .. .. .. 344 9 6 1,131 11 7 Miscellaneous— Yearly rent, Otanewainuku .. .. 74 0 0 Expenses of officers overseas, &c. .. .. ' 19 19 4 Depreciation .. .. .. .. 3,415 13 4 £52,324 9 6 £52,324 9 6 Nurseries and Plantations. £ s. d. £ a. d. £ s. d. To Interest on loans .. .. 83,607 14 4 By Interest on investments .. .. .. 6,291 11 6 Recoupment of stamp duty and Interest charged to nurseries and plantations.. 94,553 9 4 management charges, &c. .. 1,375 8 9 Land rental charged to nurseries and plantaFire loss —Maramarua Plantat ions .. .. .. .. .. 9,01666 tion .. .. .. 150 18 9 Profit on Tapanui nursery .. .. 6 17 2 Fire loss —Hanmer Plantation.. 1,475 7 8 Profit on Hanmer Nursery.. .. .. 191 4 2 86,609 9 6 Profit on Rotorua Nursery.. .. .. 1,826 3 4 Afforestation Reserve .. .. 25,276 2 6 £111,885 12 0 £111,885 12 0

198

B.—l [Pt. IV].

Nursery Balance-sheets as at 31st March, 1931.

STATE FOREST SERVICE— continued. Summary of Nursery Tree-growing Operations for the Year ended 31st March, 1931.

199

Dr. Gr. S Seeds,°Stores,' T See< L an l, °P era tional Interest : Rent Suniirv Sales of I Trees and Seed Trees, Seeds, — aTa d t S i e st d i e rt Ex „ ie Tota.. Trees and t = edto at ?^S h , T ° ta1 ' 1930 - Regions. ' | j 1931 ' 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. Rotorua .. .. 9,811 18 33,957 10 7 6,739 17 0 567 8 3 493 15 41,826 3 423,396 12 9 174 4 5 50 10 8 3,670 17 3 9,720 4 4 9,780 16 1 23,396 12 9 Hanmer .. .. 5,545 1 511,062 5 8 3,856 16 5 145 8 10 450 11 10 191 4 211,251 8 4; .. .. 707 12 11 7,493 12 5 3,050 3 0 11,251 8 4 Naseby .. .. 1,285 14 l! .. 192 0 2 22 7 7 40 12 3! .. | 1,540 14 1 .. .. 115 18 11 "1,424 15 2 .. ! 1,540 14 1 Tapanui .. .. 9,961 19 1 ! 280 11 7 3,754 13 10 495 7 10 679 10 5j 6 17 215,178 19 11 103 5 5, .. 530 6 10 8,853 6 3 5,692 1 5 15,178 19 11 Forest nurseries — Riverhead .. .. 1,629 5 1 ! 177 15 5 1.212 16 6 88 2 6 194 10 .1] .. 3,302 9 7 .. .. .. 1,530 0 0 1,772 9 7 3,302 9 7 Kaingaroa .. .. 2,991 2 41,628 18 6 4,878 15 7 62 19 7 49 7 11 .. 9,611 3 111 .. .. .. 5,634 0 2 3,977 3 9 9,611 3 11 Karioi .. .. 4,510 11 9 407 9 2 2,142 8 2 265 7 1 228 7 4 .. 7,554 3 6 .. .. 68 0 2 2,053 5 4 5,432 18 0 7,554 3 6 Putorino .. .. .. 298 1] 7 1,066 1 1 86 16 11 5 16 0 .. 1,457 5 7i .. .. .. .. 1,457 5 7 1,457 5 7 Golden Downs .. 6,285 5 31,632 8 4 5,016 9 6 566 16 11 351 4 2; .. 13,852 4 .. .. .. 5,297 10 1 8,554 14 1 13,852 4 2 Experimental nurseries — Tangimoana .. .. 156 3 4 .. .. .. .. .. 156 3 4 .. .. .. 156 3 4 .. 156 3 4 Westland .. .. 5,443 0 2 334 10 1 2,150 16 3 137 7 0 520 11 5 .. 8,586 4 11 65 0 0 .. 15 0 0 381 10 9 8,124 14 2 8,586 4 11 Totals .. .. 47,620 0 9'9,780 0 1131,010 14 62,438 2 63,014 6 92,024 4 8|95,887 10 1 342 9 10 50 10 8 5,107 16 142,544 7 10 47,842 5 8 95,887 10 1 I ■ _J

Liabilities. Assets. Creditors# j Ca P ital - Totel - ;Arboretum Buildings. Formation. Fences. j 1 £i£™ 1 Stobk. Seed I ' rames - j phones. sTrvfce. De^^, tal to"* oiS Total - 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 .. .. 788 15 9 16,021 10 316,810 6 0 .. 2,964 19 611,896 0 0 122 1 0 .. 68 12 0 590 0 0 .. |252 0 0,1,135 17 5 9,780 16 1 .. 16,810 6 0 Hanmer .. .. .. 3,290 13 4 3,290 13 4 .. 1 .. .. .. .. .. .. .. 240 10 4 3,050 3 0 .. 3,290 13 4 Tapanui .. .. 203 16 010,037 12 1 10,241 8 l! .. 1,936 15 1; .. 381 19 3 381 12 11 55 0 0 .. 10 14 9|259 6 91,523 17 11 5,692 1 5 .. 10,241 8 1 Forest nurseries — Riverhead .. 1 13 0 3,196 18 6 3,198 11 6 15 6 4 543 11 0 83 18 0 119 1 1 199 17 2 10 0 0 167 9 6 4 7 10|235 3 11 47 7 1 1,772 9 7 .. 3,198 11 6 Kaingaroa .. .. 4,304 8 7 4,304 8 7.. .. 1 160 5 3 .. .. j .. .. ... 166 19 7 3,977 3 9 .. 4,304 8 7 Karioi .. .. .. 5,938 1 8 5,938 1 8.. .. 52 14 3 389 16 7 8 3 6 ! 54 9 4 .. .. 5,432 18 0 .. 5,938 1 8 Putorino .. .. 15 7 5 2,140 1 5 2,155 8 10 .. 199 1 8 4 16 0 256 14 10 19 2 3 .. .. .. 5 10 10| 212 17 8 1,457 5 7 .. 2,155 8 10 Golden Downs .. .. 9,804 8 3 9.804 8 3 .. .. 342 10 6 399 14 10 .. .. .. .. .. 507 8 10 8,554 14 1 .. 9,804 8 3 Experimental nurseries — Westland .. 1 14 1012,728 12 112,730 6 11 .. 1,328 7 42,612 0 4 247 9 0 156 2 9| .. .. j .. .. 81 13 4 8,124 14 2180 0 012,730 6 11 Totals .. 1,011 7 067,462 6 268,473 13 2 15 6 4 6,972 14 75,152 4 41,916 16 7 764 18 7 133 12 0 811 18 1015 2 7i752 1 63,916 12 247,842 5 8180 0 0 68,473 13 2 . 1 i ! ! i i - : i

STATE FOREST SERVICE- continued. Summary of Plantation Operations to 31st March, 1931.

10 -o no cs ci OS Oi >O 10 c© CO etf co to o o rH TH rH C© —< O r-HO OT * —i rH go rH x o rH C 5 r-H CO t> <N OS O CD Or—l rH WOOHW <N r-T l> W GO (M CO r-H C^ &! .... «> ..2 . . ll' ' % ' tc a 43 o « si *g -si $.* §g g "S § I Jl

B. 1 [Pt. IV].

200

. Expenditure. 'Receipts. Compound Compound T j „ . , Pn,r,™,,,.rt Value of Area : Co3t A & e °' I ' Property. North Island. £ s. d. £ s. d. £ s. d. £ s. d.l £ s. d. £ s. d +' s d f s H ' f « H -e j £ j a i tapU ■■ •• 106 ' 533 6 J 87 ' 28 ° 2 7 ! 25 ' 906 ° 6! 36 ' 510 U 7 4 ' 108 6 n 260,338 !0 8 1485 6 2 644 15 11 6461 5 0 Sl'w 3 7' '6o1sS 0 ' q q9 Whakarewarewa .. 141,81115 3104,703 9 823,361 4 1131,124 8 10 5,542 4 9 306,543 3 5 4 856 3 2 2 586 16 6 8 778 2 10 290 322 Oil w'w 1 1 w I if M Kar101 •■ "• 4 5'0 1118 °: 3 ' 257 71 1| 6,939 13 6 35113 0 1,587 19 0 57,148 11 5! 582 13 J 41 2 3 8 o| 7 II U 3 6 2 5 South Island. GoldenDowns .. 40,659 15 5 2,150 6 0 10,274 17 0 259 0 4 1,353 15 9 54,697 14 6 133 9 3 6 5 i' 11899 10 7 42 658 q 4 ««„„ «l Q « a J . , J , g almoral •■ ■• 95 > 392 7 0 21,260 13 10134,628 19 11 8,965 4 7 5,20117 2 165,449 2 6 1,989 16 5 369 2 4 4 619 3 9 lls'470 10 0 iffi'S flkS'SS 7 ! 2 ,1 Newell .. .. 57,592 4 3 2,598 7 U 15,590 15 8 643 7 6 1,813 18 3 78,238 13 7 79 6 7 2 9 6 3138 0 7 65 018 Iβ U w'tS M ? «'S? 1 9 ~ t Hanmer Springs .. 102,112 10 3; 46,265 14 4! 22,867 16 8 15,403 16 9 8,308 8 9 194,958 6 9 3,947 12 914 14 10 3 563 2 2 1 ' iS'ql fi Q 1 4 ,« - 9Q Blue aiountams .. 38,586 9 0 4,536 10 8 16,656 4 0 2,317 19 9 325 4 3 62,422 7 8 388 12 2 38 910 6 259 11 9 55735 13 11 m'2m 7 8 2'?m « 7 i? fi EXPEBIMEKTAL STATIONS. Puhipuhi .. . J 10,377 15 713,618 2 8 626 8 10 335 10 4 219 19 11 15,074 174 27796 : 43 13 7 g38]14 | 14 , 215 2 n 15 , 074 17 J 783 w , x 18 Rangitikei Sand-dunes' 'J 3 8, 2,80s' 6 3 3,076 7 5 7 " 20 S 6 11 o'll 9l 6'o 6 2 III 5 l\ 17' 677 'I 0 2o'?oo '« i?l " U * in SS :: - H'ltl I Ii 13 ' 953 3 ° IS ? 5 6 ' 58] 12 10 7 •■ 9 8 3,846 8 2,335 !0 1 | 1 Sffl 1? ?, 0 8 £ Galloway .. " " 68 19 lol 6o'lO2 ' ?6 0 0 1313 6 7 I59 W ? ''™ 2 °'?!1 !? 7 21 '"° U 9 ' 13 9 8 8 Gimmerburn.. .. 3,621 0 6 5,260 5 0j 3,288 0 0J 5,607 19 8 637 19 8 18,415 4 10 2,u4'l8 8 1,553*18 7 140 5 0 14 576 2 7 18 iffi A 10 J Raincliff .. .. i 877 17 4 833 10 0 15 5 2 .. 1 713 13 8 4 440 6 2 11 4 0 23 19 0 9Ad 9 i a iri o i 18>415 4 10 93 156 14 8 30 Waitahuna .. .. ' 267 7 J 386 3 9 63 0 0: 102 9 2 8 19 9 '828 0 si / 1 ''." ° I7 14 0 'III 6 5 0 \ 'u I tl L ° n S WOod •• 778 5 10 85 16 0 680 13 6 66 10 1 10JJJ5 1,621 8 11 .. ill I 6 1,15? S ifj 1,62? 8 if 288 II 4 4 Totals.. .. 1,283,903 3 6 500,452 14 8363,253 0 10218,659 13 578,540 13 22,444,809 5 ~7 28,562 1 6112,587 14 8 182,197 8 11 2,221,462 0 6 2,444,809 5 7 '. ' '' [

B.—l [Pt. IV].

STATE FOREST SERVlCE— continued. STATE ACCOUNT. Balance-sheet as at 31st Maeoh, 1931. £ s. d. £ s. d. I £ s. d. Forest, Capital Account .. .. .. 36,383,550 9 2 Land Account .. .. .. .. 2,021,183 15 1 Loans — ', Standing forests .. .. .. 34,028,189 15 2 Debentures and stock Forest improvements— £ s. d. issued— Demarcation .. .. 3,052 18 9 Kate of Amount of Roads and tracks .. 4,896 13 10 Interest Loan Protection improvements 328 6 6 PerOent. £ s. d. * 4 27,000 0 0 t> . , ' J ' 41 130 700 0 0 Departmental property—249>6 13 5 Indigenous forests--54 185,000 0 0 ■; •• ! 5J 527,010 0 0 Field equipment .. 2,470 14 4 -f i,n mn ~ ~ Office equipment .. 3,776 14 7 „- 1-7-7,1 in m Motor-vehicles .. 2,463 9 3 I -ro 17. /. o lelephone-lines .. 403 1 0 Advances from Consoli- ' ' Kre-fighting equipment 275 18 4 dated Fund- Photographic equipment 129 11 2 Finance Act, 1926 Reference library and ,-_..,. (section 21)- forest exhibits .. 1,234 19 10 PerCent £ s d ■ ForeBt ecolo gy' elulP--41 59 250 0 0 ment, &c. .. .. 237 15 3 Finance Act, 1927 Timber-testing equipment 794 14 11 (section 3)— Forest atlas .. .. 2,129 9 5 ~ ' n j Stores and miscellaneous 46 14 2 PorCent. £ s. d. „ 5i 45,000 0 0 „ , , „ 21 ' 018 10 U 10 4 250 0 0 Sundry debtors— 1,657,421 6 3 departmental .. 9 179 15 9 Sundry creditors- Sundr y •• •• 90,297 19 9 Consolidated Fund intere t St a + oorued on ln " ... . . (National Endowment vestments .. .. 5m 5 0 Revenue) .. .. 10,594 6 6 , T , . 100,074 0 0 Lands Department-Hu- ! Nurseries and plantations- „._.,„ o rakia Forest .. 5,822 0 0 Nurseries .. . 68,473 13 2 Open Plantations .. .. 2,379,904 11 4 Departmental .. 3,373 8 10 i Administration expenses Sundry .. .. 2,197 810 not yet allocated .. 14,487 0 0 Interest accrued on loans 12,035 7 7 _ , Z,ibZ,»bo 4 o ... m ! i q Experimental and research Reserves works — Bad debts .. .. 2,500 0 0 Sand-dune reclamation . 20,099 1.4 8 Public Debt Redemption Auckland Experimental Fund .. .. 3,129 7 5 „ . •• T - 2 ' 468 9 7 General Reserve- Re-establishment, LongIndigenous forests .. 390,678 1 6 w" ' Afforestation .. 239,069 17 4 Re - establishment, Waigjjrj jj77 (j 3 I kaia i< orest .. . . 0 10 o Liability for amounts held in deposit .. "'988.11 0 Rβ - establishment, Erua Writings-off in Suspense .. .. 2,119 0 8 A f Orest ' \ V 2,033 14 b Arboretum and sample plots .. .. 567 16 8 26,791 14 10 Seed in stock .. .. .. .. 6,700 19 7 I Investment in Public Debt Redemption Fund 4,163 13 10 Assets in Suspense .. .. .. 2,119 0 8 Deposit Account— £ s. d. Receiver-General's .. 689 7 11 Other (Forest Clerks) .. 299 3 1 988 11 0 Cash in Post Office .. 2 10 0 Cash in Public Account .. 31,103 9 11 31,105 19 11 £38,713,479 5 1 £38,713,479 5 1 Notes.—(l) 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. Accretions during the year have been brought into the accounts at the prairie value of ss. per acre. (2) Plantations have been valued at cost plus compound interest less returns compounded. A. D. McGavook, Director of Forestry. W. Eiach, 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.

201

B.—l [Pt. IV].

SWAMP LAND DRAINAGE ACCOUNT. Rate Accounts foe the Year ended 31st Mabch, 1931. Kaitaia Drainage Area. Special Rate Accounts. Rural Township. , Rural Township Subdivision. Subdivision. ! Subdivision. Subdivision. £ s. d. £ s. d. j £ s. d. £ s. d. To Transfer to Sinking Fund .. 300 0 0 41 0 0 By Rates levied .. .. .. 3,296 13 8 459 9 0 Interest charge .. .. 2,000 0 0 410 0 0 Balance .. .. .. 3 6 4 Rebate .. .. ..■ 1,000 0 0 Balance • • 8 9 0 i £3,300 0 0 £459 9 0 £3,300 0 0 £459 9 0 General Rate Accounts. Rural Township Rural Township. Subdivision. Subdivision. Subdivision. Subdivision. £ s. d. £ s. d. £ s. d. £ s. d. To Cost of maintenance .. .. 2,215 10 0 200 0 0 By Balance 349 2 8 Ba l ance .. .. 917 8 Rates levied .. ..■ .. 1,799 3 4 204 12 11 Penalty, 10 per cent.. 1929-30 rates 51 7 3 5 4 9 Balance .. .. .. 15 16 9 £2,215 10 0 £209 17 8 £2,215 10 0 £209 17 8 Note. General rates levied were subsidized from Consolidated l?und as follows : Rural Subdivision, £854 16s. 10d. ; township subdivision, £95 3s. 2d. Waihi Drainage Abba. Special Rate Accounts. Pukehina Kaikokopu Pukehina Kaikokopu Ward. Ward. Ward. Ward £ s. d. £ s. d. £ s. d. £ s. d. To Balance 016 6 By Balance 99 2 0 Transfer to Sinking Fund .. .. 26 5 0 39 7 6 Rates levied .. .. .. 374 2 0 380 15 1 Interest charge .. .. 248 15 0 373 2 6 Penalty, 10 per cent., 1929-30 rates 36 17 7 37 •3 5 Balance.. * ...... 235 1 7 412 0 £510 1 7 £417 18 6 £510 1 7 £417 18 6 I ====== ===== General Hale Accounts. Pukehina Kaikokopu Central j Pukehina .Kaikokopu Central Ward Ward. Ward. Ward. Ward. Ward. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Cost of maintenance 182 3 6 669 18 11 1,293 7 2 By Rates levied .. 370 16 5 671 1 2 709 4 7 Adjustment for in- Penalty, 10 per cent., correct apportion- 1929-30 rates .. 16 0 3 75 17 9 58 17 1 ment of cost for Adjustment for ineor--1929-30 118 710 .. . •• rect apportionment Balance '.. 86 5 4 344 12 8 .. of costs for 1929-30 .. 267 12 8 116 16 4 Balance .. .. .. .. 408 9 2 £386 16 8 £1,014 11 7 £1,293 7 2 £386 16 8 £1,014 11 7 £1,293 7 2

202

B.—l |Pt. IVI.

SWAMP LAND DRAINAGE ACCOUNT— continued. Balance-sheet as at 31st March, 1931. Liabilities. Assets. Debentures issued under Swamp Kaitaia Drainage District — £ s. d. £ s. d. Land Drainage Act, 1915— £ s. d. £ s. d. Allocated cost of works on which Debentures at 4 per cent. .. 554,000 0 0 rates are levied— Debentures at 4 J per cent. .. }03,000 0 0 Rural subdivision .. .. 60,000 0 0 Debentures at 5-J per cent. .. 12,000 0 0 Town subdivision .. .. 8,200 0 0 669,000 0 0 68,200 0 0 Consolidated Fund— Excess cost of works not recoverLoans redeemed under Public able .. .. 146,543 18 6 Debt Repayment Act, 1925 .. 5,000 0 0 Interest Account — Proportion Interest on debentures paid but chargeable to district .. 85,457 8 9 not recouped .. .. 99,124 18 0 232,001 7 3 Interest on temporary transfer Waihi Drainage District — from other accounts .. 2,783 19 7 Allocated cost of works on which Accumulated interest on amount . rates are levied—expended out of Public Works Pukehina subdivision .. 5,000 0 0 Fund .. .. .. 3,154 5 2 Central subdivision.. .. 50,000 0 0 110,063 2 9 Kaikokopu subdivision .. 7,500 0 0 Public Works Fund —Land Im- 62,500 0 0 provement vote .. .. .. 4,563 19 7 Excess cost of works not recoverReserve Funds — Repayment, able .. .. .. 23,698 10 2 capital costs — Interest Account — Proportion Kaitaia Drainage District— chargeable to district .. 31,233 12 0 £ s. d. 54,932 22 Rural subdivision 300 0 0 Poukawa Drainage District — Town subdivision 41 0 0 Drainage-works .. .. 12,735 15 2 341 0 0 Interest Account — Proportion Waihi Drainage Dis- chargeable to district .. 3,152 17 3 trict— ' 15,888 12 5 Pukehina subdi- Hikurangi Drainage District—vision .. 51 5 0 Drainage-works .. .. 217,221 510 Kaikokopu subdi- Interest Account ■ — Proportion vision .. 76 17 6 chargeable to district .. 62,007 14 0 128 2 6 279,228 19 10 469 2 6 Mangawai Drainage District— Rate Accounts — Drainage-works .. .. 1,877 15 9 Special Rate Accounts —Capital— Interest Account - — Proportion Kaitaia Drainage District — chargeable to district .. 799 7 6 Town subdivision .. 8 9 0 2,677 3 8 Waihi Drainage Harihari Drainage District— District— £ s. d. Drainage-works .. .. 4,354 15 1 Pukehina subdi- Interest Account — Proportion vision .. 235 1 7 chargeable to district, .. 1,544 10 6 Kaikokopu sub- 5,899 5 7 division 4 12 0 i Buildings .. .. .. .. 2,398 12 9 239 13 7 Wharves .. .. .. .. 76 15 11 248 2 7 Plant and machinery .. .. .. 42,202 811 General Rate Accounts — Main- Loose tools .. .. .. .. 626 17 0 tenance — Live-stock .. .. .. .. 22 11 8 Kaitaia Drainage District— Fuel .. .. .. .. .. 638 4 6 Town subdivision .. 9 17 8 Stores on hand .. .. .. 5,904 17 7 Waihi Drainage Sundry debtors for rates— District— £ s. d. Kaitaia Drainage District — Pukehina subdi- Capital .. .. .. 2,222 10 7 vision .. 86 5 4 Maintenance .. .. 1,459 7 2 Kaikokopu sub- 3,681 17 9 division . . 344 12 8 Waihi Drainage District — 430 18 0 Capital .. .. .. 1 ,564 4 7 440 15 8 Maintenance .. .. 3,360 11 5 Sundry creditors— 4,924 16 0 Interest on debentures .. 315 12 4 Sundry debtors— Departmental .. .. 58 2 10 Rent under section 4 (5), Swamp Miscellaneous .. .. 2,548 9 5 Drainage Amendment Act, — 2,922 4 7 1926 .. .. .. 2,134 16 1 Interest on debentures accrued but not due .. 9,165 12 5 House-rent .. .. .. 10 16 10 Rents charged in advance .. .. .. 361 18 5 Law-costs .. .. .. 010 0 Suspense Account .. .. .. .. 26 0 6 Departmental .. .. 4,882 17 8 Writings-ofi in Suspense ... .. .. 303 8 9 Miscellaneous .. .. 59 0 5 Payments in advance— £ s. d. 7,088 1 0 Rates .. .. .. ..0181 Rate Accounts — Rents . . .. .. ..003 Special Rate Account —Capital— 0 18 4 Kaitaia Drainage District— Rural subdivision .. .. 3 6 4 General Rate Account —Maintenance— Kaitaia Drainage District — Rural subdivision .. ]5 16 9 Waihi Drainage District— Central subdivision .. 408 9 2 ■ —— 424 5 11 Waihi Drainage District —Revenue Account—Central ward .. .. 1,588 16 1 Losses in Suspense .. .. .. 303 8 9 CashIn Public Account .. .. 6,337 18 1 In transit from Post Office .. 14 17 4 6,352 15 5 £797,565 6 1 £797,565 6 1 W. Robertson, Under-Secretary for Lands. W. E. Shaw, Accountant. I hereby certify that the Rate 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.

203

B.—l [Pt. IV].

TEACHERS' SUPERANNUATION FUND. Revenue Account for the Year ended 31st January, 1931. £ s. d. £ s. d. To Balance, 31st January, 1930 .. .. 1,198,711 3 8 By Retiring and other allowances .. .. 235,90110 6 Contributions of members .. .. 142,343 16 11 Contributions refunded— £ s. d. Additional contribution from Fiji Govern- On voluntary retirement .. 25,040 12 5 ment in respect to teachers in Fiji schools 254 118 On death of members .. 3,227 0 3 Contributions transferred from other funds 793 7 2 On lapse of membership .. 944 15 11 Government subsidy— £ s. d. 29,212 8 7 Under the Public Service Contributions transferred to other funds .. 92 8 0 Superannuation Ac t, Administration expenses— £ s d 1927, section 112 .. 43,000 0 0 Commission, G.P.O. .. 501 15 0 Under the Act, section 112 Commission, Public Trustee 1,815 18 9 (additional) .. 75,000 0 0 Clerical assistance .. 900 0 0 Under the Act, section 114 3,939 811 Postage and telegrams .. 77 15 7 Additional grant (part of Office expenses, printing, &c. ]14 17 0 £25,000 for year ended Travelling-expenses of Board 31st March, 1930) .. 4,166 13 4 members .. .. 113 10 3 126,106 2 3 I Medical fees .. .. 35 14 0 Interest— Audit fees .. .. 50 0 0 On investments .. 72,538 10 6 3,609 10 7 On contributions in arrears 566 7 11 Actuarial investigation as at 73,104 18 5 31st January, 1930 (in progress), reserve for cost .. .. 350 0 0 Balance, 31st January, .1931 .. 1,272,148 2 5 £1,541,314 0 1 £1,541,314 0 1 Cost-op-living Bonus to Annuitants Account for the Year ended 31st January, 1931. £ s. d. £ s . d. To Refund from Consolidated Fund .. .. 1,619 6 8 By Balance due from Consolidated Fund, 31st Balance due from Consolidated Fund, 31st Janu- January, 1930 .. .. .. .. 141 0 11 ary, 1931 .. .. .. .. 131 0 3 Payment of bonus .. .. .. 1,609 6 0 £1,750 6 11 £1,750 6 11 —i i i Balance-sheet as at 31st January, 1931. Liabilities, £ s. d. Assets. Fund as per Revenue Account .. .. 1,272,148 2 5 Amount held by Public Retiring and other allowances due and unpaid 2,341 7 1 Trustee— £ s. d. £ s. d. Refund of contributions due and unpaid .. 791 9 4 Invested .. .. 1,250.115 14 1 Administration expenses due and Invested in Common Fund 37,000 0 0 unpaid— Uninvested .. .. 4,794 0 1 Commission, Post and Telegraph £ s. d. 1 291 909 14 2 Department .. .. 159 10 0 Contributions of membersClerical assistance .. .. 750 0 0 In transit .. .. 1,240 5 2 Postage and telegrams .. 66 13 4 Due and outstanding .. 5,375 14 4 Office expenses, printing, and 6 615 19 6 stationery .. .. 22 6 10 Interest on investmentsAudit fee .. .. .. 41 13 4 Due and outstanding .. 3,861 15 7 1,040 3 6 Accrued, but not due .. 20,753 19 0 Unclaimed contributions .. .. 693 9 4 24 615 14 7 Amounts paid into fund in error .. 292 010 Interest on arrears of contributions due and outGovernment subsidy —Statutory standing (contributors') .. .. .. 433 15 3 grant paid in advance for 1931 39,416 13 4 Due by annuitants (contributions and interest) 150 14 7 Less additional subsidy under Due by Consolidated Fund, on account of costsection 114 of Act not yet paid 325 19 8 of-living bonus .. .. .. .. 131 0 3 Less additional subsidy under section 114, payable in respect to allowances outstanding at 31st January, 1931 .. .. 80 17 0 39,009 16 8 Reserve — For commission payable to Public Trustee in respect to interest due or accrued .. 615 8 0 For commission to Post and Telegraph Department in respect to vouchers issued but unpaid .. .. 33 10 6 For actuarial investigations .. 350 0 0 998 18 6 Reserve for loss on realization of securities .. .. .. .. 4 10 8 Vouchers issued but unpaid at 31st January, 1931 .. .. 15,814 1 6 Less cash in Post Office .. 9,277 1 6 6,537 0 0 £1,323,856 18 4 £1,323,856 18 1 0. 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.

204

B.—l [Pt. IV].

TRANSPORT DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1931. Expenditure. £ a. d. Income. £ s. d. To Salaries .. .. .. .. .. 4,435 910 By Balance .. .. .. .. .. 6,538 3 4 Advertising, books, newspapers, &c. .. .. 43 1 10 Grant to Overseas Mechanical Transport Council 250 0 0 Printing, stationery, and office requisites .. 366 18 0 Postages, telegrams, and telephones .. .. 139 4 0 Rent of office accommodation .. .. 474 0 0 Services of Post and Telegraph Department .. 300 0 0 Travelling allowances and expenses .. .. 302 17 11 Motor-omnibus Traffic Act—Appeals .. .. 100 12 10 Services of Census and Statistics Office .. 50 9 7 Depreciation .. .. .. .. 75 9 4 £6,538 3 4 £6,538 3 4 £ s. d. £ s. d. To Balance brought down .. .. .. 6,538 3 4 By Balance .. .. .. .. .. 6,573 3 6 Interest on capital .. .. .. .. 35 0 2 £6,573 3 6 £6,573 3 6 Note.—The above account includes assessed rental of office accommodation and interest on capital for which the Department possesses no parliamentary appropriation. Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. Assets. £ s. d. Capital Account .. .. .. .. 777 194 Office furniture and fittings .. .. .. 807 8 9 Sundry creditors— £ s. d. Departmental library .. .. .. .. 30 18 0 Departmental .. .. .. 516 8 Typewriters and other mechanical office appliances .. 138 0 0 Sundry .. .. .. 252 810 Sundry payments in advance .. .. .. 8 8 1 303 15 6 Official stamps on hand .. .. .. 18 3 Depreciation reserves— Forms and stationery on hand .. .. .. 10 0 0 Departmental library .. .. 212 0 Income and Expenditure Account .. .. 6,573 3 6 Office furniture and fittings .. 106 19 5 Typewriters .. 26 14 6 136 5 11 Treasury Adjustment Account .. .. .. 6,351 5 10 £7,569 6 7 £7,569 6 7 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 correctly state the position as disclosed thereby, subject to the above departmental note. — J. H. Fowler, Deputy Controller and Auditor-General.

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TREASURY DEPARTMENT. Income and Expenditure Account fok the Year ended 31st March, 1931. Expenditure. Income. £ a. d. To Administration charges— £ s. d. By Bank exchange, commission, discount, &c. .. 13,024 0 6 Salaries .. .. .. .. 30,018 17 7 " Inscribed stock fees .. .. .. 736 4 0 Overtime, &c. .. .. .. .. 171 9 10 Fees —Stock transferred London to New ZeaPostage and telegrams .. .. .. 2,229 18 1 land .. .. .. .. .. 110 6 Printing and stationery .. .. .. 3,749 15 8 Receipts, unclaimed moneys .. .. 2,427 9 7 Telegrams beyond the Dominion .. .. 1,763 10 8 Receipts, unclaimed dividends, New Zealand Travelling-expenses .. .. .. 239 18 8 Consolidated Stock .. .. .. 323 4 8 Office requisites .. .. .. 122 15 9 Unpresented cheques .. .. .. 74 15 6 Office expenses .. .. .. 29 1 3 Conscience-money .. .. • • 34 6 6 Telephone subscriptions, &c. .. .. 248 11 7 Balance carried down ... .. .. 58,513 9 9 Annual rental value of premises (a) .. 2,411 0 0 Rent, Dunedin office .. .. .. 170 8 0 Expenses of Local Government Loans Board . . 357 11 8 Compassionate allowances .. .. .. 37 7 3 Ex gratia payments to relatives of late G. Glover 306 6 0 Stamp duty on Treasury bills .. .. 375 0 0 Consolidated stock — Management charges .. .. .. 27,559 4 7 Stamp duty on transfers .. .. 4,733 13 7 Refunds, unclaimed moneys .. . . 196 3 4 Refund, unclaimed dividend. New Zealand Consolidated Stock .. .. .. 1 14 7 Depreciation .. .. .. .. 407 3 5 Losses irrecoverable .. .. .. 5 9 6 £75,135 1 0 £75,135 1 0 £ s. d. By Recoveries on account of expenditure of pre- £ s. d. To Balance brought down .. .. .. 58,513 9 9 vious years .. .. .. .. 116 2 9 Interest on capital (ft) .. .. .. 214 9 1 i Excess of expenditure over income .. .. 58,611 16 1 £58,727 18 10 £58,727 18 10 Note. —The following are included for which the Department has not obtained parliamentary appropriation : (a) Rental value of premises as assessed by Public Works Department; (b) interest on capital at 4| pqr cent, as at Ist April, 1930. Depreciation has been allowed for on balances of assets as at Ist April, 1930, the total charge being carried to Depreciation Reserve. Balance-sheet as at 31st March, 1931. £ s. d. Office furniture, fittings, and equip- £ s. d. £ s. d. Capital .. .. .. .. ■• 4,765 13 3 ment .. .. .. 2,523 2 8 Creditors £ s. d. Less provisionally written off .. 5 9 6 Sundry .. .. .. 272 11 11 2,517 13 2 Departmental .. .. .. 827 3 9 Mechanical appliances .. .. .. .. 2,136 1 5 1,099 15 8 Library .. .. .. .. .. 161 18 3 Depreciation Reserve .. .. .. 2,492 18 10 Stock of stamps .. .. .. .. 3127 Treasury Adjustment Account .. .. 55,298 10 7 Expenses paid in advance .. .. .. 13 18 6 Debtors — £ s. d. Sundry.. .. .. .. 36 14 10 Departmental .. .. .. 175 3 6 211 18 4 Excess of expenditure over income .. .. 58,611 16 1 £63/656 18 4 J . £63,656 18 4 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.

206

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UNEMPLOYMENT FUND. Income and Expenditure Account fob the Year ended 31st March, 1931. Expenditure. Income. By Fees and travelling-expenses of £ s. d. £ s. d. £ s. d. £ s. d. members under section 16 — To Levies .. .. .. 316,196 10 0 Fees to members .. .. 1,390 12 0 Less cost of collection .. 4,000 0 0 Members'travelling-expenses 643 9 1 312,196 10 0 y,034 1 1 Subsidy from Consolidated Fund .. .. 213,930 010 Grants under section 18— Interest .. .. .. .. .. 949 13 8 Scheme No. 1 .. .. 31,084 8 5 Donations .. .. .. .. 10 0 Scheme No. 2 .. .. 32,950 1 6 Scheme No. 3 .. .. 8,770 4 8 Scheme No. 4a .. .. 3,048 2 5 Scheme No. 5 .. .. 331,801 10 5 Special grant, £ s. d. Hastings relief 4,783 2 0 Special grant, Napier relief ..3,181 8 3 Special grant, Wairoa relief .. 208 9 0 8,172 19 3 Special grant, Labour Bureau, Wellington .. 84 8 10 Special grant, Labour Bureau, Christchurch .. 28 16 4 Special grant, Labour Bureau, Auckland .. 23 2 8 136 7 10 Special grant, blackberry picking, Auckland .. .. ' .. 100 0 3 Grant to Native Trustee .. 5,000 0 0 Gold-prospecting grant .. 24 18 2 Accident compensation, Scheme 2 70 12 10 421,159 6 9 Administration expenses — Advertising .. .. .. 14 8 0 Miscellaneous .. .. 5 12 4 Overtime and tea-money .. 37 6 6 Postages and telegrams .. 393 17 2 Printing and stationery .. 2,282 3 2 Salaries* .. .. .. 2,573 4 6 5,306 11 8 Balance excess income over expenditure .. .. .. .. 98,577 6 0 £527,077 4 6 £527,077 4 6 Balance-sheet as at 31st March, 1931. Liabilities. Assets. Sundry creditors — £ s. d. £ s. d. , £ s. d. Departmental .. .. 2,998 510 Office equipment .. .. .. 8 6 4 Sundry .. .. .. 106,570 5 6 Sundry debtors— £ s. d. 109,568 11 4 Sundry .. .. .. 201 12 3 Levies paid in advance .. .. .. 16,450 10 0 Levies due but not paid .. 52,000 0 0 Refunds due but not paid .. .. 127 10 0 Subsidy accrued but not due .. 54,683 9 7 Excess income over expenditure .. .. 98.577 6 0 Interest on investments accrued due and unpaid .. .. 940 16 11 107,825 18 9 Cash in Post Office 47,774 10 0 Cash in Public Account .. ..68,619 17 1 Imprests outstanding .. .. 495 5 2 69,115 2 3 £224,723 17 4 £224,723 17 4 Malcolm Fraser, Commissioner of Unemployment. 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.

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VALUATION DBPAETMENT. Income and Expenditure Account fob the Year ended 31st March, 1931. Expenditure. £ s. d. I Income. £ s. d. To Advertising, books, newspapers, and other j By Fees charged for valuers' reports .. .. 16,932 6 6 publications .. .. .. .. 126 3 9 Scale fees for State Advances reports .. 12,188 13 5 Assessment Court expenses .. .. 636 19 6 Fees charged for certified copies of existing Depreciation on office furniture, requisites, and roll values .. .. .. .. 2,192 310 maps .. .. .. .. .. 1,165 106 Contributions from— Fees to valuers .. .. .. .. 17,818 17 3 Local bodies— Freight, cartage, and transport charges .. 2 9 1 Ordinary services .. .. ..12,434 0 4 Fuel, light, power, and water .. .. 19 14 2 Special services .. .. .. 923 15 0 Law-costs .. .. .. .. 10 10 0 Land and Income Tax Department .. 13,507 11 9 Loss on stores worn out and destroyed .. 4 1110 State Advances Office for agency work .. 1,250 0 0 Maps, tracings, and schedules of land trans- Levying and collecting hospital rates in Sounds actions .. .. .. .. 246 17 5 and Taupo Counties and in Waiheke Island 161 19 8 Office expenses .. .. .. .. 275 7 5 Balance carried down .. .. .. 10,208 3 1 Overtime and meal allowance .. .. 4 6 0 Payment to Post and Telegraph Department 100 0 0 Postages, telegrams, and rent of post-office boxes .. .. .. .. .. 689 6 3 Printing and stationery .. .. .. 785 5 9 Bent .. .. .. .. .. 2,557 11 6 Salaries .. .. .. .. .. 38,397 19 0 Telephone services .. .. .. 447 9 6 Transfer and removal expenses of officers .. • 3 7 9 Travelling allowances and expenses .. 6,494 6 9 Typewriter repairs .. .. .. 12 0 2 £69,798 13 7 £69,798 13 7 £ s. d. £ s. d. To Balance brought down .. .. .. 10,208 3 1 ! By Excess of expenditure over income .. .. 11,106 17 4 Interest on capital .. .. .. 898 14 3 £11,106 17 4 £11,106 17 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, 1931. Liabilities. £ s. d. Assets. £ s. d. Capital Account .. .. .. .. 19,971 711 Furniture and fittings .. .. .. 2,534 18 10 Creditors — i Mechanical office appliances .. .. .. 1,459 11 1 Departmental .. .. .. .. 102 6 2 Stationery .. .. .. .. .. 1,013 4 8 Sundry .. .. .. .. .. 1,118 7 4 Maps .. .. .. .. .. 16,166 2 3 State Advances scale fees prepaid .. .. 252 11 7 | Assets Suspense Account .. .. .. 4 2 6 Payments in advance .. .. .. 22 19 11 Debtors — Reserves— Local bodies .. .. .. .. 7,71864 Depreciation .. .. .. .. 2,861 4 4 Land and Income Tax Department .. .. 13,507 11 10 Bad debts .. .. .. .. 45 0 7 Departmental .. .. .. .. 123 17 0 Assets Suspense .. .. .. .. 426 Sundry .. .. .. .. .. 442 10 11 Amounts held on deposit.—Hospital arid Charitable Deposits Account —Hospital and Charitable InstiInstitutions Act, 1926 .. .. .. 88 2 0 tutions Act, 1926 .. .. .. .. 88 2 0 Treasury Adjustment Account .. .. 29,699 2 5 Excess of expenditure over income .. .. 11,106 17 4 £54,165 4 9 £54,165 4 9 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.

208

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WAIHOU AND OHINEMUEI RIVERS IMPROVEMENT ACCOUNT. Income and Expenditure Account foe the Year ended 31st March, 1931. Expenditure. Income. To Interest for 1930-31— £ s. d. By Contribution from— £ s. d. £ s. d. First loan (£150,000) .. .. .. 6,000 0 0 Gold-mining companies ..1,180 810 Second and subsequent loans and transfers .. 22,503 18 2 Gold duty .. .. .. 3,541 6 5 Maintenance of works .. .. .. 1,177 12 11 Consolidated Fund .. .. 1,180 810 Cost of exchange on cash remitted to London 5,902 4 1 for investment .. .. .. .. 29 10 0 Rents from cottages and royalties from sale of sand .. .. .. .. .. 407 18 9 Interest credited for 1930-31 on investments in Public Debt Redemption Fund .. 180 0 9 Balance, being deficiency for the year, carried down .. .. .. .. .. 23,220 17 6 £29,711 1 1 £29,711 1 1 £ s. d. £ s. d. To Accumulated deficiency to 31st March, 1930 .. 126,719 10 6 By Balance carried forward .. .. .. 149,940 8 0 Deficiency for 1930-31 .. .. .. 23,220 17 6 £149,940 8 0 £149,940 8 0 Balance-sheet as at 31st March, 1931. Liabilities. Assets. Loan liability — £ s. d. £ s. d. £ s. d. £ s. d. Debentures at— Land purchase and compensation 3,530 12 5 4 per cent. .. .. 644,925 0 0 Fencing .. .. .. 3,996 711 4| per cent. .. .. 20,075 0 0 Clearing and destroying willows .. 52,012 13 10 5| per cent. .. .. 35,000 0 0 Moving of houses .. .. 4,016 4 1 700,000 0 0 Flood-gates .. .. .. 45,826 2 0 Transfer from Public Works Fund .. 10,000 0 0 Interior drainage .. .. 55,110 7 4 Liability to Consolidated Fund for Canals .. .. .. 11,789 13 8 unrecouped expenditure— Bridges .. .. .. 8,458 11 9 First loan—lnterest .. .. 26,177 18 10 Stop-bank formation .. .. 458,961 5 9 Second and subsequent loans— Surveys, engineering investigaInterest .. .. .. 140,105 5 9 tions, &c. .. .. .. 21,337 18 0 Sinking fund .. .. 1,612 10 8 Gauges .. .. .. 2,207 611 Maintenance of completed works 6,930 1 9 Slips, groynes, and dredging at 174,825 17 0 wharves .. .. .. 3,029 0 0 Sundry creditors— Wharves and goods-shed .. 9,927 5 7 Works, &c... .. .. 1,933 4 6 Stores and tools on hand .. 3,878 19 10 Accrued interest .. .. 4,632 4 6 Buildings and accommodation .. 513 10 0 6,565 9 0 Plant, £50,790 7s. ; less depreciaSinking fund reserves — tion charged to works, £40,729 7s. 10,061 0 0 First loan .. .. .. 3,304 0 4 Pontoons .. .. .. 1,286 10 0 Second and subsequent loans .. 1,612 10 8 Maintenance during construction 3,820 8 4 4,916 11 0 I Contribution towards Criterion and Ohinemuri Bridges and Paeroa Station-yard .. .. 11,480 0 0 711,243 17 5 Advance to Waihi Borough—Finance Act, 1923, w section 10 .. .. .. .. 1,997 7 9 Debtors for contribution towards interest, sinking fund, and maintenance — £ s. d. Gold-mining companies .. 1,180 810 Gold duty .. .. .. 18,306 12 10 Consolidated Fund .. .. 1,180 8 10 20,667 10 6 Sundry debtors—Miscellaneous .. .. 646 11 11 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 .. .. 1,376 19 7 6,293 10 7 Cash balance in Public Account .. .. 5,518 10 10 Income and Expenditure Account —Accumulated deficiency on interest, sinking fund, and maintenance charges to 31st March, 1931 .. .. 149,940 8 0 £896,307 17 0 £896,307 17 0 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.

14— B. 1 [Pt. IV].

209

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MARINE DEPARTMENT. WESTPORT HARBOUR ACCOUNT. Income and Expenditure Account foe the Year ended 31st March, 1931. Expenditure. £ s. d. Income. £ s. d" To Dredging .. .. .. .. 16,591 15 0 By Special coal rate .. .. .. .. 25,675 1 2 Harbour maintenance .. .. .. 3,490 5 1 Endowment revenue .. .. .. 20,242 16 9 Protective works .. .. .. .. . 712 11 Port dues .. .. .. .. 6,389 15 0 Working-expenses of tug and launch .. 755 4 11 Sale of quarry refuse .. .. .. 217 2 6 Office administration .. .. .. 2,400 10 4 Sale of surplus stores .. .. .. 15 18 1 Endowments —Administration expenses .. 543 17 1 Interest on investments .. .. .. 195 911 Audit fees .. .. .. .. 28 11 0 I Hire of launch .. .. .. .. 5 0 0 Telephone services .. .. .. 73 0 0 j Rent .. .. .. .. .. 129 0 0 Compensation for accidents .. .. 649 14 2 Miscellaneous receipts .. .. .. 142 19 6 Superannuation subsidy .. .. .. 253 4 5 Travelling-expenses .. .. .. 15 7 0 Grant to School of Mines .. .. .. 25 0 0 Miscellaneous expenses .. .. .. 39 13 8 Depreciation .. .. .. .. 2,530 411 Interest on loans .. .. .. .. 21,577 11 0 Balance carried down .. .. .. 4,031 11 5 £53,013 2 11 £53,013 2 11 £ s. d. £ s. d. To Transfer to Sinking Fund .. .. .. 4,455 5 3 By Balance brought down .. .. .. 4,031 11 5 Transfer from Harbour Maintenance Reserve 423 13 10 £4,455 5 3 £4,455 5 3 Balance-sheet as at 31st March, 1931. Liabilities. Assets. £ s. d. Loan capital— £ s. d. Breakwaters .. .. .. .. 342,760 17 4 Westport Harbour Board Act, 1884, and Loan i Training-walls .. .. .. .. 102,998 0 0 Acts, 1896, 1897, and 1900 .. .. 283,970 11 9 Limestone quarry .. .. .. .. 128 0 0 Westport Harbour Board Loan Act, 1908 .. 117.647 1 2 i Protective works and relief channel .. .. 17,384 9 0 Finance Act, 1921, section 4 .. .. 81,884 16 1 Gridiron .. .. .. .. 2,196 0 0 ! Dredge wharf " .. .. .. .. 2,790 0 0 483,502 9 0 ! Martin's Island .. .. .. .. 700 0 0 Sinking Fund Reserve .. .. .. 153,927 3 3 Harbour buildings .. .. .. .. 4,619 0 0 Depreciation Reserve .. .. .. 28,201 1 4 Dredges, tug " Mana," plant, &o. .. .. 43,711 14 11 Harbour Maintenance Reserve .. .. 14,235 1 4 j Stock and stores .. .. .. .. 6,740 19 5 Payments in advance .. .. .. 483 6 7 i Debtors — £ s. d. Creditors — £ s. d. Accrued revenue .. .. 3,753 K> 10 Accrued interest .. .. 3,478 15 10 Departmental .. .. 19 4 2 Departmental .. .. 474 12 1 Sundry .. .. .. 1,873 6 4 Sundry .. .. .. 1,058 14 9 5,646 7 4 5,012 2 8 I Sinking Fund investments .. .. 153,927 3 3 I Cash in Public Account .. .. .. 1,758 12 11 £685,361 4 2 £685,361 4 2 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.

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NATIVE DEPARTMENT. NATIVE LAND SETTLEMENT ACCOUNT. Orakei Block Account. Trading Account for the Year ended 31 si March, 1931. Dr , ■ Or. £ s. d. To Land on hand (at cost, plus expenses of sub- £ s. d. By Sales .. .. .. •■ •• 11,365 0 0 division, &c.) as at Ist April, 1930 .. 327,395 17 4 Land on hand (at cost, plus expenses of subInternal roading (Orakei Block Reading Ac- division, reading, &c.) as at 31st March, 1931 353,698 b f> count) .. .. .. •• 2,876 6 6 Balance transferred to Profit and Loss Account 4,410 18 11 ' Surveys and contingencies— £ s. d. Advertising .. .. 92 0 6 Auction expenses .. 5 10 0 Electrical guarantee .. 307 0 1 Legal expenses .... 102 16 10 Orakei building repairs .. 17 18 6 Orakei survey expenditure 58 0 1 Insurance premiums .. 5 4 8 Rates .. .. .. 53 0 3 Valuation expenses .. 9 19 6 651 10 5 Waterfront Road — Waterfront Road to Orakei 11,388 1 3 Waterfront Road to Whakatakatakaßay .. .. 112 10 10 Waterfront Road to Mission Bay .. .. .. 22,627 9 11 34,128 2 0 Orakei Channel (Purewa) Bridge .. .. 4,422 11 2 £369,474 7 5 £369,474 7 5 Profit and Loss Account for the Year ended 31st March, 1931. Dr: £ s. d. Or. £ S. d. To Balance transferred from Trading Account .. 4,410 18 11 By Forfeited deposit on section .. .. 35 0 0 Administration expenses .. .. .. 180 8 7 £ s - d. Depreciation Reserve—Buildings .. .. 94 16 0 Accrued interest .. .. 6,155 A o Interest on capital— £ s. d. Accrued rent .. .. 708 510 Interest on purchase-money 7,263 0 5 3,963 9 4 Interest on expenditure under Balance, being net loss to 31st March, 1931, section 417, Native Land transferred to Appropriation Account .. 20,878 8 0 Act, 1909 .. .. 12,927 13 5 20,190 13 10 £24,876 17 ~4 £24,876 17 4 Appropriation Account. £ s. d. £ s. d. To Balance brought forward from previous year .. 28,281 9 3 By adjustment Account, previous year (part cost Balance from Profit and Loss Account .. 20,878 8 0 Purewa Bridge, incorrectly charged) .. 5,595 8 5 Balance carried forward .. .. .. 43,564 810 £49,159 17 3 £49,159 17 3 Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. Assets. £ s. d. Sundry creditors for payments in" ad- Land (at cost, plus expenses of roading, &c.) .. 353,698 8 6 vance— £s. d. Buildings ■• 3,160 0 0 Rent .. .. .. .. 013 0 Debtors for— £ s. d. Deferred payment, interest .. 1 811 Deferred-payment instalment, 1 ' 2 111 principal.. .. .. 120 8 4 Rent Adjustment Account 178 6 6 Deferred payment, interest .. 722 11 11 Depreciation Reserve—Buildings .. .. 94 16 0 Rent 185 15 0 Native Land Settlement Account .. .. 429,429 2 3 Sales 60,960 19 ° 6] 989 u 3 Sundry debtors—Auckland City Council (halfshare of cost of Purewa Bridge) .. .. 10,017 19 8 Interest Adjustment Account.. .. •• 838 4 3 £429,704 6 8 £429,704 6 8

14*

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NATIVE DEPARTMENT— continued. native land settlement account. Interest Account for the Year ended 31st March, 1931. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Interest on loan capital .. 169,330 8 6 By Interest on amounts held in Less amount transferred to Investment Account .. 1,831 4 2 blocks as part purchase Interest on cash paid to Public costs .. .. 5,248 17 4 Debt Redemption Fund .. 2,257 14 10 164,090 11 2 Interest on advances to Maori Interest on balance of amount transferred from Land Boards .. .. 492 6 4 Maori Land Settlement Account, 1913-14 .. 105 9 8 Interest on amounts expended on development schemes .. 1,888 17 6 Interest on unpaid purchase of of land sold on deferred-pay-ment license .. '.. 21,026 15 4 Interest on resale of motor-cars to Farm Directors under hire-purchase agreements .. 16 5 3 ■ 27,-513 3 5 Balance transferred to Revenue Account .. 136,682 17 5 £164,196 0 10 £164,196 0 10 Beventje Account tor the Year ended 31st March, 1931. Dr. £ s. d. { Cr. £ s. d. £ s. d. To Balance transferred from Interest Account .. 136,682 17 5! By Rents .. .. .. 58,610 22 Charges on rents— £ s. d. Royalties.. .. .. 2,229 14 5 Loc a 1 Bodies — " Thirds," — 60,839 16 7 " fourths," and " halves " 3,398 16 4 Balance transferred to Net Revenue Account 105,667 8 4 Rebate of rents, &c. .. 2,832 13 2 Remissions of rent— Ordinary .. .. 1,958 12 6 Under Deteriorated Land Act, 1925 .. .. 368 10 8 Under Discharged Soldiers' Settlement Amendment Act, 1923 .. .. 813 14 0 9,372 6 8 Irrecoverable rents transferred to Suspense Account .. .. 1,557 18 11 Administration expenses (Lands Department) .. .. .. 2,336 1 7 Expenses (Native Department) — Purchase and general administration expenses .. 2,293 18 0 Native Land Consolidation expenses .. .. 4,013 6 11 Native-land-development expenses .. .. 6,322 18 11 12,630 3 10 Miscellaneous expenses .. .. .. 3,194 19 11 Loan expenses —Stamp duty on transfer of stock, cost of raising loans, and management charges of stock .. .. .. 732 16 7 £166,507 4 11 £166,507 4 11 Net Revenue Account for the Year ended 31st March, 1931. Dr. £ s. d. : Cr. To Balance, Ist April, 1930 .. .. .. 1,031,111 2 7 i By Adjustments on account of preAdjustments on account of pre- vious years— £ s. d. £ s. d. vious years — £ s. d. Lands Department— Land Account Charges .. 12,593 4 8 Appreciation of assets .. 10,708 19 11 Dominion Revaluation Adjustments —mis c e 1Board reductions (capital) 2,040 0 0 laneous, £203 os. 6d ; Miscellaneous ad- reserve for roading—justments— £ s. d. transfers, £17,207 Lands Depart- 15s. 2d. .. ..17,440 15 8 ment ..173 8 3 28,149 15 7 Native Depart- Balance, 31st March, 1931 .. .. 1,167,003 18 0 ment 4 0 11 177 9 2 — 14,810 13 10 Accumulated loss—Orakei Block .. .. 43,564 8 10 Net loss for year ended 31st March, 1931 .. 105,667 8 4 £1,195,153 13 7 £1,195,153 13 7 ===== I .

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NATIVE DEPARTMENT- continued. NATIVE LAND SETTLEMENT ACCOUNT— continued. Balance-sheet as at 31st Makch, 1931. Liabilities. Assets. Loan Capital Account — £ s. d. £ s. d. Land— £ s. d. £ s. d. 3 per cent. .. .. 2,382 1 1 Blocks fullv acquired and 3| per cent. .. .. 381,600 0 0 proclaimed .. .. 2,281,006 2 5 3f per cent. .. .. 84,500 0 0 Orakei Block .. .. 429,429 2 3 4 percent. .. .. 2,493,500 0 0 Blocks partly acquired and 4£ per cent .. .. 511,000 0 0 unproclaimed .. .. 279,357 8 4 5 per cent. .. .. 284,819 5 1 Interest and purchase ex- - 5J per cent. .. .. 100,000 0 0 penses capitalized—5J per cent. .. .. 240,230 0 0 Interest .. .. 50,432 610 4,098,031 6 2 Purchase expenses .. 6,955 17 2 Liability to other accounts— 3,047,180 17 0 Consolidated Fund — Unpaid purchase - money on Advances under section 8, land sold on deferred-pay - Finance Act, 1929 .. 1,500 0 0 ment licenses (principal not Interest on Loan Capital yet due and payable) .. .. 211,207 9 0 Account .. .. 689,138 19 3 Unpaid purchase - money on Interest on amount trans- buildings (subject to repayferred from Maori Land ment over a term of years— Settlement Account .. 2,417 9 8 principal not yet due and Maori Land Settlement payable) .. .. .. 2,669 9 10 Account .. .. 2,344 0 11 Surveys in progress— Loan Capital redeemed .. 0 12 3 Native blocks not acquired 695,401 2 1 (survey liens to be regisSundry creditors — tered) .. .. 6,384 U 4 Departmental .. .. 517 17 10 Blocks-acquired by Crown .. 11,261 0 2 Miscellaneous .. .. 19,130 13 7 17,645 9 6 Deposits on application to Survey liens—acquire freehold .. 2,476 8 3 Principal .. .. 196,757 2 5 Survey lien principal .. 18 9 11 Interest.. .. .. 98,337 10 9 Payment in advance on ac- 295,094 13 2 count of rents, sales, &c. 651 7 8 Sundry debtors— 22,794 17 3 Departmental—Lands DeReserves, Capital — Sinking partment .. .. 8,729 19 5 funds (as per contra) .. .. 38,296 19 0 Miscellaneous .. .. 1,471 011 Reserves, Revenue— Principal instalments on land Orakei Block (interest) .. 67,571 9 6 sold on deferred-payment Audit fees .. .. 45 0 0 license .. .. 5,358 17 7 Writings-off Suspense .. 1,209 16 6 Principal instalments on r 68,826 6 0 buildings sold on deferredRents, &c, charged in advance .. 15,472 0 6 payment license .. 145 3 0 Suspense Accounts — Interest on sales of land .. 4,159 13 2 Land-purchase .. .. 456 13 4 Rents .. .. .. 30,670 8 1 Buildings .. .. 380 16 1 Royalties .. .. 1,107 3 4 837 9 5 Maori Land Boards (interest) 421 0 7 Interest accrued on loan capital 52,063 6 1 (not yet due and payable).. .. 66,164 9 3 Interest accrued (not yet due and payable)— On land-sales .. .. 2,806 10 11 On advances to Maori Land Boards .. .. 11l 3 3 2,917 14 2 Interest on investments due and unpaid .. .. .. 113 19 5 Outstanding rents, &c, in suspense .. .. .. .. 1,209 16 6 Postponed charges outstanding (rents, &c.) .. .. .. 9,541 19 6 Stolen moneys Account (survey liens)— * .. .. .-. 862 12 4 Advances to Maori Land Boards under section 274, Native Land Act, 1909 .. .. 12,305 12 8 Native - land - development schemes — Loan accounts of settlers (principal, £30,617 7s. 3d. ; interest, £816 Is. 2d.) .. 31,433 8 5 Settlement expend iture (settlers not yet determined) .. .. 64,904 5 1 Advances under subsection (7), section 23, Native Land Amendment and Native Land Claims Adjustment Act, 1929 .. 1,500 0 0 97,837 13 6 Carried forward .. .. .. £5,005,824 9 8 Carried forward .. .. .. £3,750,650 12 8

213

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NATIVE DEPARTMENT— continued. NATIVE LAND SETTLEMENT ACCOUNT— continued. Balance-sheet as at 31st March, 1931 — continued. Liabilities —continued. £ s. d. Assets —continued. £ s. d. Brought forward .. .. .. 5,005,824 9 8 Brought forward .. .. .. 3,750,650 12 8 Motor-cars for Farm Directors .. .. 560 16 9 Cash in Public Debt Redemption Fund— New Zealand State Advances £ s. d. Act, 1909 .. ... 11,976 15 4 Public Debt Extinction Act, 1910 .. .. .. 26,320 3 8 38,296 19 0 Add interest accumulated to date .. .. .. 20,404 6 10 58,701 5 10 Cash balances— Cash in the Public Account 28,040 11 3 Imprests outstanding .. 867 5 2 28,907 16 5 Net Revenue Account — Balance as at Ist April, 1930 1,031,111 2 7 Deduct adjustments on account of previous years (net) .. .. .. 13,339 1 9 1,017,772 0 10 Excess of expenditure over income for year 1930-31.. 105,667 8 4 1,123,439 9 2 Accumulated loss on Orakei Block (as stated by Lands Department) .. .. 43,564 8 10 1,167,003 18 0 £5,005,824 9 8 £5,005,824 9 8 R. N. Jones, Under-Secretary. M. J. Lawless, A.R.A.N.Z., 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. — J. H. Fowler, Deputy Controller and Auditor-General.

214

B.—l [Pt. IV].

PRIME MINISTER'S DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 2,675 0 0 By Balance carried down .. .. .. 15,580 8 5 League of Nations .. .. .. 11,628 17 1 Printing and stationery .. .. .. 150 0 0 Rent .. .. .. .. .. 712 0 0 Depreciation .. .. .. .. 219 10 9 Sundries .. .. .. .. 195 0 7 £15,580 8 5 £15,580 8 5 £ s. d. £ s. d. To Balance brought down .. .. .. 15,580 8 5 By Balance .. .. .. .. ..£15,721 7 11 Interest on capital .. .. .. 140 19 6 £15,721 7 11 £15,721 7 11 Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. | Assets. £ s. d. Capital at Ist April, 1930 .. .. .. 3,132 15 0 Furniture and fittings .. .. .. 2,386 710 Creditors —Sundry .. .. .. .. 17 6 Mechanical appliances .. .. .. 163 2 0 Depreciation Reserve .. .. .. 633 16 3 Library .. .. .. .. .. 711 5 0 Treasury Adjustment Account .. .. 15,214 4 0 Excess of expenditure over income .. .. 15,721 7 11 £18,982 2 9 £18,982 2 9 Notk —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental assessed by Public Works Department; (6) interest at 4J per cent, on capital as at Ist April, 1930; (c) the amounts include transfer of' assets from other Departments for which no parliamentary authority is provided. F. D. Thomson, Permanent Head. F. B. Dwyer, 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 notes. — J. H. Fowler, Deputy Controller and Auditor-General.

215

B.—l [Pt. IV].

MAORI PURPOSES FUND CONTROL BOARD. Receipts and Payments Account for the Yeae ending 31st Maech, 1931. Receipts. £ s. d. Payments. £ s. d. To Balance at Ist April, 1930 .. .. .. 81,983 11 8 By Educational grants— Native Department— Special monetary grants to £ s. d. Fifth and last payment under sundry colleges, schools, and section 13, Native Land £ s. d. students .. .. 2,379 110 Amendment Act, 1925 .. 3,000 0 0 Continuation scholarship grants Contribution towards cost of to sundry colleges and schools 1,000 0 0 unveiling ceremony of Late 3,379 1 10 Sir James Carroll Memorial 500 0 0 Miscellaneous grants — Contribution towards cost of Contribution to Maori Agriculerecting the Tnakau Maori tural College, Hastings .. 100 0 0 Hostel .. .. .. 100 0 0 Contribution towards super3, 600 0 0 vising Rotorua villages .. 104 0 0 Hawke's Bay Earthquake Relief Contribution towards cost of Fund—Contributions from— aerial survey of Native land South Island Maori Land Board 66 0 0 in King-country .. .. 88 0 0 Ikaroa Maori Land Board .. 134 0 0 Grants for drainage and water - Tairawhiti Maori Land Board 200 0 0 supply (Tβ Kuiti Pa —DrainWaiariki Maori Land Board .. 200 0 0 age, £25; Maketu Pa— 600 0 0 water, £65 3s. 2d.; Waikawa Native Trust Office—lnterest at 4J per cent, to (Picton) Village — water, 31st March, 1931 .. .. .. 3,472 19 6 £50; Mangamaunu (KaiSundry refunds — koura) —water, £50 ; WaitaUnexpended portion of grant ruke—drainage-works, £40) 230 3 2 for combating dysentery in Grants for medical and nursing Waikato villages .. 38 12 6 services (Tuwharetoa Trust Unexpended grants—Assisted Board, towards salary of students .. .. 312 7 nurse for tribe, £150; WaiMiscellaneous grants .. 9 0 0 apu medico car-hire commit51 5 1 tee, towards transport of doctor, £50; Palmerston North Hospital District — Welfare of Natives, £250; Wanganui River—-Nursing service, £70; Health Department —special services, Dr. Gilberd, £50).. .. 570 0 0 Grant for cost of removal Moeraki meeting-house .. 50 0 0 Fifth and final instalment of grant of £8,000 and interest to Te Auto College Trust Board .. .. .. 1,702 0 0 Contribution to Maori Ethnological Research Fund .. 3,800 0 0 Grant to Board of Maori Arts for salaries and wages .. 350 0 0 Sundry grants to Waiariki District Maori Land Board, Rotorua (erection of cottages for students of the Maori Arts School, £500 ; timber and wages, Board of Maori Arts, £700; material, Tokomaru Bay carved meetinghouse, £250) .. .. 1,450 0 0 Subsidy for relief of Maketu unemployed .. .. 25 0 0 Subsidy to Arawa Trust Board for improvements of Ohinemutu villages .. .. 100 0 0 Expenditure in connection with the Poho-o-Rawiri carved meeting - house and the [Waiomatatini carved memorial hall .. .. 2,309 10 1 Expenses in connection with the Maori entertainment and reception to the British Rugby Football Team .. 829 0 6 Travelling - expenses, Rar otongan party .. .. 329 14 11 Grant for cost of tangi—Late Sir Maui Pomare.. .. 500 0 0 Purchase of Kakaho for meet-ing-house .. .. 225 0 0 Balance, expenses in connection with the Ngaruawahia meeting and Pa .. .. 1 17 6 Grants for travelling-expenses (assi st e d students, £143 19s. 2d. ; late Sir Maui and Lady Pomare, £354 6s. Bd.; Bishop of Aotea-roa, £60 ; miscellaneous, £36 Bs. 4d.).. 594 14 2 ■ 13,359 0 4 Carried forward .. .. .. £89,707 16 3 Carried forward .. .. .. £16,738 22

216

B.—l [Pt. IV].

MAORI PURPOSES FUND CONTROL BOARD— continued. Receipts and Payments Account for Year ended 31st March, 1931— continued. Receipts —continued. £ s. d. Payments —continued. £ s. d. Brought forward.. .. .. 89,707 16 3 Brought forward .. .. .. 16,738 22 Sir James Carroll Memorial— Payment to Tairawhiti District Maori Land Board, Gisborne, for expenses incurred on account of unveiling .. .. 300 0 0 Hawke's Bay Earthquake Relief Fund—Grant to Native Department for relief purposes .. .. 250 0 0 Sundry assets— £ s. d. Office equipment .. .. 169 3 3 Paraphernalia for meetings .. 305 9 7 474 12 10 Administration expenses — Salaries .. .. .. 100 0 0 Printing and stationery .. 13 18 6 Commission .. .. 60 0 0 Freight and cartage .. 19 6 2 Sundries .. .. .. 0 2 6 193 7 2 Balance at 31st March, 1931 .. .. 71,75114 1 £89,707 16 3 £89,707 16 3 W. E. Rawson, Native Trustee. R. Sinel, A.R.A.N.Z., Accountant. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. Income. £ s. d. £ s. d. By Grants and subsidies—Fifth annual payment £ s. d. To Educational grants .. .. 3,379 1 10 under section 13, Native Land Amendment Less unexpended portions re- Act, 1925 .. .. .. .. 3,000 0 0 funded .. .. .. 3 12 7 Native Trust Office —Interest at i\ per cent, to 3,375 9 3 31st March, 1931 .. .. .. 3,472 19 6 Miscellaneous grants .. .. 11,923 12 3 Balance—Excess of expenditure over income .. 9,013 510 Less refunds .. .. 47 12 6 1J,875 19 9 Administration expenses— Salaries, printing, and stationery, commission, freight, and cartage, &c. .. 178 15 3 Depreciation .. .. 56 1 1 234 16 4 £15,486 5 4 £15,486 5 4 Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Tuakau Maori Hostel Fund .. .. .. 100 0 0 Cottages at Rotorua .. .. 499 2 1 Tokomaru Bay Carved Meeting-house Fund .. 589 18 8 Less depreciation .. .. 5 0 0 Hawke's Bay Earthquake Relief Fund .. .. 350 0 0 494 2 1 Sir James Carroll Memorial Fund .. .. 200 0 0 Sundry debtors — Waiariki District £ s. d. Maori Land Board .. .. .. 542 1 7 Accumulated fund at Ist April, 1930 81,072 1 1 Office furniture and equipment .. 561 17 3 Less amount transferred to Income Less depreciation .. .. 51 1 1 and Expenditure Account .. 9,013 510 510 16 2 72,058 15 3 Cash with Native Trust Office .. .. .. 71,751 14 1 £73,298 13 11 £73,298 13 11 A. T. Ngata, Chairman. H. R. H. Balneavis, Secretary. I hereby certify that the Receipts and Payments Account, Income and Expenditure Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—G. F. C. Campbell, Controller and Auditor-General.

217

B.—l [Pt. IV].

POST AND TELEGRAPH DEPARTMENT. POSTAL BRANCH. Profit and Loss Account fok the Year ended 31st March, 1931. Dr. £ s. d. Or. £ s d To Working-expenses .. .. .. 1,340,534 7 7 By Postages .. .. .. .. 1,213,875 17 11 Depreciation (b) .. .. .. 29,057 3 8 Rents received .. .. .. .. ' 9,442 9 5 Profit before charging interest on capital, Private box and bag rents .. .. 31,728 1 7 carried down .. .. .. .. 83,120 17 4 Rural-delivery fees .. .. .. 19,227 4 3 Money-order and postal-note commission .. 64,722 17 7 Miscellaneous revenue .. .. .. 113,715 17 10 £1,452,712 8 7 £1,452,712 8 7 £ s. d. £ s d To Interest on capital (a) .. .. .. 61,805 18 1 By Profit brought down .. .. .. 83,120 17 4 Profit on year's working transferred to General Profit and Loss Account 21,314 19 3 £83,120 17 4 £83,120 17 4 BRANCH. Profit and Loss Account for the Year ended 31st March, 1931. Dr. £ s. d. Or. £ s d To Working-expenses (c) .. .. .. 450,836 11 6 By Revenue .. .. .. .. 365,962 6 5 Depreciation (6) .. .. .. 37,012 13 6 Miscellaneous .. .. .. .. 34,399 6 4 Rents received .. .. .. .. 1,026 9 3 Loss before charging interest on capital, carried down .. .. .. .. 86,461 3 0 £487,849 5 0 £487,849 5 0 £ s. d. £ Si d. To Loss brought down .. .. .. 86,461 3 0 By Loss on year's working transferred to General Interest on capital (a) .. .. .. 28,842 17 1 Profit and Loss Account .. .. 115,304 0 1 £115,304 0 1 £115,304 0 1 TOLL BRANCH. Profit and Loss Account for the Year ended 31st March, 1931. Dr. £ s. d. Cr. £ „. d. To Working-expenses (c) .. .. .. 217,011 2 1 By Revenue .. .. .. .. 466,994 16 7 Depreciation (b) .. .. .. 95,711 1 7 Rents received .. .. .. .. 2,364 17 7 Profit before charging interest on capital, Miscellaneous .. .. .. .. 10 449 7 7 carried down .. .. .. .. 167,086 18 1 £479,809 1 9 £479,809 1 9 £ s. d. £ s . <j. To Interest on capital (a) .. .. .. 74,584 14 10 By Profit brought down .. .. .. 167,086 18 1 Profit on year's working transferred to General Profit and Loss Account .. .. 92,502 3 3 £167,086 18 1 £167,086 18 1 TELEPHONE BRANCH. Profit and Loss Account for the Year ended 31st March, 1931. Dr. £ a . d. Gr. £ s . d. To Working-expenses (c) .. .. .. 494,716 11 10 By Telephone revenue .. .. .. 1,234,457 11 6 Depreciation (6) .. .. .. 470,668 710 Rents received .. .. .. .. 3'615 6 1 Profit before charging interest on capital, Miscellaneous .. .. .. .. 51 358 4 0 carried down .. .. .. .. 324,046 111 £1,289,431 1 7 £1,289,431 1 7 £ s. d. £ s. d. To Interest on capital (a.) .. .. .. 305,595 17 6 By Profit brought down .. .. .. 324,046 111 Profit on year's working transferred to General Profit and Loss Account .. .. 18,450 4 5 £324,046 1 11 £324,046~T1l

218

B.—l [Pt. IV].

POST AND TELEGRAPH DEPARTMENT— continued. WIRELESS BRANCH. Profit and Loss Account foe the Year ended 31st March, 1931. Dr. £ s. d. Or. £ ■• d - To Working-expenses .. .. .. 8,318 12 3 By Revenue on wireless traffic .. •• 7,071 7 2 Depreciation (6) .. .. .. 4,224 8 0 Loss before charging interest on capital, carried down .. .. .. •• 5,471 13 1 £12,543 0 3 £12,543 0 3 ~£ sTZ £ 8- d. To Loss brought down .. .. .. 5,471 13 1 By Loss on year's working transferred to General Interest on capital (a) .. .. .. 3,399 3 5 Profit and Loss Account .. .• 8,870 16 6 £8,870 16 6 £8,870 16 _6 SERVICE GARAGE. Profit and Loss Account for the Year ended 31st March, 1931. Dr. £ s. d. Or. £ s. d. To Working-expenses .. .. .. 54,468 7 5 By Revenue .. .. .- •• 73,213 19 2 Depreciation (b) .. .. .. 10,027 3 1 Profit before charging interest on capital, carried down .. .. .. .. 8,718 8 8 £73,213 19 2 . £73,213 19 J £ s. d. £ s. d. To Interest on capital (a) .. .. .. 5,194 12 10 By Profit brought down .. .. .. 8,718 8 8 Profit on year's working transferred to General Profit and Loss Account .. .. 3,523 15 10 £8,718 8 8 8 GENERAL PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31st MARCH, 1931. Dr. £ s. d. I Or. £ s. d. To Telegraph Branch, loss .. .. .. 115,304 0 1 By Postal Branch, profit .. .. .. 21,314 19 3 Wireless Branch, loss .. .. .. 8,870 16 6 Toll Branch, profit .. .. .. 92,502 3 3 Net profit .. .. .. .. 11,616 6 2 Telephone Branch, profit.. .. .. 18,450 4 5 Garages, profit .. .. .. •■ 3,523 15 10 £135,791 2 9 £135,791 2 9 GENERAL PROFIT AND LOSS APPROPRIATION ACCOUNT, 1930-31. Dr. £ s. d. Or. £ s. d. To claims for previous years written off .. 7,329 0 2 By Balance forward .. .. .. 45,276 17 7 Balance .. .. .. .. 49,564 3 7 General Profit and Loss Account .. .. 11,616 6 2 £56,893 3 9 £56,893 3 9

219

POST AND TELEGRAPH DEPARTMENT— continued. Balance-sheet as at 31st March, 1931. Receipts and Expenditure on Capital Account.

General Balance-sheet. Liabilities. £ s. d. £ s. d. Assets. £ s. d. Sundry creditors— Capital Account balance .. .. .. .. .. .. .. 1,617,061 19 10 Money-order payees for unpaid money-orders .. .. 66,216 16 2 Stock at stores, District Telegraph Engineers' and workshops, and in transit .. 529,522 8 2 Other administrations, on money - order, postal, and cable Sundry debtors— £ s. d. accounts .. .. .. .. .. .. 123,530 10 7 Other administrations on money-order account .. .. 29,960 5 4 Postal-note payees for unpaid postal notes .. .. .. 73,013 7 0 Government Departments .. .. .. .. 33,235 7 2 Sundry other creditors .. .. .. .. .. 313,287 19 1 Sundry other debtors .. .. .. .. ... 42,275 0 4 Other Government Departments .. .. .. .. 261,514 10 3 105,470 12 10 837,563 3 1 Post Office Investment Certificate Account— Investments held in Government loans 2,050,300 0 0 Assets written off Reserve Accounts .. .. .. .. .. 5,129 0 7 £ s. d. War Loan Certificate Account .. .. .. .. .. .. 17,526 7 11 Postmasters' balances .. .. .. .. .. 1,398,125 3 7 Post Office Investment Certificate Account .. .. .. .. .. 2,102,49] 16 8 Less Savings-bank funds held in balances .. .. .. 127,155 16 9 Money-order Settlement Account .. .. .. .. .. .. 3,118 9 7 Imperial stamps and postal orders .. .. .. .. .. .. 437 3 6 1,270,969 6 10 Postmasters—For advance to Postmasters of stamps, postal notes, British postal Head Office Account, including cash in bank .. .. .. 649,524 12 7 orders, Post Office investment certificates, and other documents of value, ; 1,920,493 19 5 including stocks held in the General Post Office .. .. .. .. 1,556,352 18 6 Assets written off Suspense Account .. .. .. .. .. 5,129 0 7 Depreciation Reserve (including maintenance and renewals, equalization reserve. Post Office investments under section 100 of the Post and Telegraph Act, 1928 .. 1,665,410 0 0 telegraph, toll, and telephone systems) .. .. .. .. .. 3,452,172 13 11 Investment (Radio Broadcasting Co. of New Zealand, Ltd.) .. .. .. 15,000 0 0 Fire Insurance Reserve .. .. .. .. .. .. .. 25,000 0 0 Interest accrued on investments .. .. .. .. .. .. 22,939 5 6 Profit and Loss Appropriation Account .. .. .. .. .. 49,564 3 7 Loan-conversion Expenses Account .. .. .. .. .. .. 97,616 4 0 Earthquake Expenditure Suspense .. .. .. .. .. .. 20,412 7 0 £8,049,355 17 4 £8,049,355 17 4 Notes, —(a) Interest at £4 6s. per cent, on capital as at Ist April, 1930, and £2 3s. per cent, on accretions for the year. (6) Depreciation has been allowed for on balance of assets as at Ist April, IP3O, the total charge being carried to Depreciation Reserve. (c) Maintenance equalized by transfer through Equalization Reserve. (d) Includes assets of an estimated total value of not less than £175,000, which were destroyed in the Hawke's Bay earthquake. The loss when ascertained will be temporarily capitalized and written off over a period of years. A. Marshall, A.E.A.N.Z., Controller of Accounts. G. McNamaea, 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.

B.—l [Pt. IV].

220

n As at 31st March, I Amount debited j As at 31st March, j f r Capital as at 1st | Amount received Capital as at 31st 1930, during Year. 1931. ' April, 1930. Year 1930-31. March, 1931. To Expenditure — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Telegraph and toll systems, including 2,268,734 16 4 99,317 0 4 2,368,051 16 8 By Receipts— Public Works Fund .. 11,621,611 10 10 580,489 9 3 12,202,101 0 I works in progress(d) Telephone-exchange systems, includ- 7,898,096 11 1 413,869 0 4 8,311,965 11 5 ing works in progress(d) Wireless systems .. .. 61,593 7 5 3,035 5 1 64,628 12 6 Buildings and sites(d) .. .. 2,473,664 18 1 142,142 4 7 2,615,807 2 8 Plant and workshops(<2) .. .. 27,735 15 6 2,476 9 4 30,212 4 10 llotor-garages, &c.(d) .. .. 239,727 4 5 9,583 12 1 249,310 16 6 11,621,611 10 10 580,489 9 3:12,202,101 0 1 Furniture and iittings(<7) .. .. 179,970 4 8 Cr. 783 9 4 179,186 15 4 Balance carried to General Balance- .. .. 1,617,061 19 10 ; sheet I 13,149,522 17 6 669,640 2 5 13,819,162 19 11 j 13,819,162 19 11.

B.—l [Pt. IV].

POST AND TELEGRAPH DEPARTMENT— continued. SAVINGS-BANK BRANCH. Profit and Loss Account foe the Year ended 31st March, 1931. £ s. d. £ s. d.. £• s. d. To Interest credited to depositors'accounts .. 1,761,288 10 9 By Interest received .. 1,956,795 14 9 Management expenses .. .. .. 123,483 9 1 Plus interest accrued to Balance carried to Appropriation Account.. 51,343 7 1 31st March, 1931 .. 554,131 19 0 2,510,927 13 9 Less interest accrued on 31st March, 1930 .. 581,505 110 1,929,422 11 11 Sundry receipts .. .. .. 6,692 15 0 £1,936,115 6 11 £1,936,1)5 6 11 Appropriation Account. £ s. d. £ s. d. To Savings-bank profits paid to Consolidated Fund 80,000 0 0 By Balance brought forward .. .. .. 35,793 18 9 Balance carried forward .. .. .. 7,137 510 Profit and Loss Account .. .. .. 51,343 7 1 £87,137 5 10 £87,137 5 10 BALANCE-SHEET OF THE NEW ZEALAND POST OFFICE SAVINGS-BANK AS AT THE 31st MARCH, 1931. Liabilities. £ s. d. Assets. £ s. d. Balances at credit of depositors'accounts .. 47,668,547 1 1 Cash on hand and at bank .. .. 127,155 16 9 Letters of credit and other liabilities .. 22,335 10 11 Investments .. .. .. .. 48,014,811 16 9 Reserve Fund .. .. .. .. 1,000,000 0 0 Sundry debtors .. .. .. .. 1,920 5 4 Profit and Loss Appropriation Account .. 7,137 510 Interest accrued on investments .. .. 554,131 19 0 £48,698,019 17 10 £48,698,019 17 10 A. Marshall, A.E.A.N.Z., Controller of Accounts. G. MoNamara, 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.

221

B.—l [Pt. IV].

ELECTRIC SUPPLY ACCOUNT. STATEMENT OF ACCOUNTS AT THE 31st MARCH, 1931. General Balance-sheet at 31st March, 1931, compared with Position at 31st March, 1930.

222

1929-30. Liabilities. 1930-31. 1929-30. Assets. 1930-31 ; \\ £ s. d. Aid to Water-power Works and Electric £ s. d. £ s. d. £ s. d. Lake Coleridge scheme — £ s. d. £ s. d. Supply Accounts — 1,692,794 3 8 Assets as per separate balance-sheet .. 1,784,315 4 11 Debentures Stock issued — I 120,774 1 5 Investments, Sinking Fund .. .. 41,195 12 5 2,651,413 18 0 At 4J per cent, interest .. .. 2,651,413 18 0 1825 510 17 4 3,504,782 19 6 At 5 per cent, interest .. .. 3,937,539 6 10 1,813,568 5 1 739,480 0 0 At 5J per cent, interest .. .. 739,480 0 0 398,000 0 0 At 5 J per cent, interest .. .. 608,000 0 0 Horahora-Arapuni scheme— 1,884,642 6 3 At 6 per cent, interest .. .. 1,884,642 6 3 3,758,405 19 9 Assets as per separate balance-sheet .. 4,027,610 12 7 9,821,075 11 1 54,445 6 5 Investments, Sinking Fund .. .. 7,072 2 7 9,178,319 3 9 2,617 15 9 Profit and Loss Account— Loss to date .. 38,312 8 8 4,072,995 3 10 3,815,469 1 11 Mangahao—Waikaremoana scheme — 3,553,715 16 6 Assets as per separate balance-sheet .. 3,640,166 0 3 Waihi Gold-mining Company, Limited — 430,774 11 3 Profit and Loss Account —Loss to date .. 467,289 13 4 212,500 0 0 Purchase of Horahora works —Deed of .. 212,500 0 0 ! 4,107,455 13 7 security at 5 per cent, interest. (Due 3,984,490 7 9 1/11/1931) Waitaki River scheme — 78,451 9 7 Headworks .. .. .. .. 236,599 4 10 100,549 9 1 Power-house, machinery, &c. .. .. 303,619 5 9 48,015 15 8 Accommodation of workmen .. .. 66,655 14 0 Consolidated Fund — 148,861 11 5 Transmission line, service line, roads, land, 336,959 11 9 94,230 2 5 Interest accrued on loans to 31st March, j 102,581 17 5 &c. 1931 65,003 7 6 Interest and loan charges .. .. 120,651 6 4 179 8 9 Sundry creditors for interest unclaimed .. 182 9 8 40,542 5 3 Stocks .. .. .. .. 63,389 0 3 102.764 7 1 268 15 11 Sundry debtors .. .. .. 1,562 8 10 94,409 11 2 1,129,436 11 9 481,692 14 5 Other schemes, surveys, &c. — Electric Supply Sinking Fund Account — 4,256 14 0 North Island .. .. .. 4,269 7 0 Amount due under section 23, Finance Act, .. 5,094 6 6 10,835 2 2 South Island 11 364 4 3 1928 15,091 16 2 15,633 11 3 £ s. d. 160 0 0 Material on hand .. 140 0 0 7 10 0 Sundry debtors 31,704 12 10 Amount set aside as reserve to cover differ- .. 30,995 4 4 j 140 0 0 enee between interest payable on loans 167 10 0 15,773 11 3 raised and interest earned from their i temporary investment pending use 15,259 6 2 9,516,933 7 9 Carried forward .. .. .. 10,172,429 9 0 \ 10,110,479 15 4 Carried forward .. .. .. 11,151,17117 9

ELECTRIC SUPPLY ACCOUNT— continued. STATEMENT OF ACCOUNTS AT THE 31st MARCH, 1931— continued. General Balance-sheet at 31st March, 1931, as compared with Position at 31st March, 1930— continued.

B.—l [Pt. IV],

J. J. Gibson, Accountant. I hereby certify that the General Balance-sheet has been duly examined and compared with the relative books and documents submitted for audit, and correctly states the position as disclosed thereby. The following comment is appended: A charge of £2,295 4s. 10d. has been made in the accounts for costs of remittances to London, whereas the account had no need for any remittance to London (see page xii of my Annual Report, parliamentary paper 8.-l [Part ll], 1931.— G. P. C. Campbell, Controller and Auditor-General.

223

1929-30. Liabilities. 1930-31. 1929-30. Assets. 1930-31. £ s. d. £ s. d. £ s. d. I £ s. d. £ s. d. £ s. d. 9,516,933 7 9 Brought forward .. .. .. 10,172,429 9 0 10,110,479 15 4 Brought forward .. .. .. 11,151,171 17 9 Sundry Creditors — Balance in Electric Supply Account at the 23,098 14 4 Horahora-Arapuni scheme .. .. l 69,215 3 6 end of year — 8,264 4 7 Lake Coleridge scheme .. .. 14,535 11 5 - 121,092 4 7 Cash in Public Account .. .. 89,808 7 1 14,322 7 1 Mangahao-Waikaremoana scheme .. 15,699 18 10 783 14 7 In hands of Government officers in New 1,149 6 3 72,624 13 3 Waitaki scheme .. .. .. 37,837 14 11 Zealand 55 15 11 South Island surveys .. .. .. 12 0 0 43,505 9 3 In hands of Government officers in 50,731 0 0 137,300 8 8 London 141,688 13 4 118,365 15 2 165,381 8 5 Depreciation Reserve — 165,757 15 4 Horahora-Arapuni scheme .. .. 187,573 16 5 188,293 18 9 Lake Coleridge scheme .. .. 197,627 3 10 223,257 6 8 Mangahao-Waikaremoana scheme ... 284,965 15 2 670,166 15 5 577,309 0 9 176,500 0 0 Investment Account (funds invested until .. 8,320 0 0 actually required for use) Sinking Fund — Amount utilized for redemption of loans 159,810 0 0 199,002 7 10 Available for further redemptions .. 65,393 15 0 225,203 15 0 199,002 7 10 Keserve Fund— 4,042 16 6 Interest accrued on investments to 31st 1,056 19 3 44,387 16 2 Lake Coleridge scheme .. .. .. 97,344 15 4 March, 1931 2,966 7 5 Sundry debtors for interest due but unpaid.. 207 13 1 i Writings-off in Suspense — —— 1,264 12 4 3,372 0 0 Lake Coleridge scheme .. .. .. .. 7,009 3 11 . _ £10,459,370 7 8 Total .. .. .. .. £11,302,445 3 5 £10,459,370 7 8 Total .. .. .. .. £11,302,445 3 5

B.—l [Pt. IV].

LAKE COLERIDGE HYDRO-ELECTRIC-POWER SUPPLY. Profit and Loss Account for Year ended 31st March, 1931, compared with Year ended 31st March, 1930.

224

Gross Revenue Account. - . 1929-30. 1930-31. 1929-30. 1930-31. £ s - d. £ s. d. £ s. d. £ s. d. By Sale of energy — £ s. d. £ s. d. 9,831 17 6 To Generating expenses, headworks, and power- .. 11,170 4 2 197,593 7 5 Wholesale .. .. .. .. 215,311 15 7 house 110 2 2 Retail .. .. .. .. 41 13 0 6,971 18 8 Transmission-lines, maintenance, &c. .. .. 5,848 6 9 — 3,183 6 4 Substation, Addington, operation and main- .. 3,399 4 2 197,703 9 7 215,353 8 7 tenance 8,159 13 3 Distribution .. .. .. .. .. 8,166 13 2 3,372 0 0 Less amount written off Power purchased in bulk .. .. .. 21,169 16 4 215,353 8 7 8,661 4 4 Management and general expenses .. .. 7,278 14 2 194,331 9 7 36,808 0 1 57,032 18 9 6 6 6 Discounts forfeited, &c. 159,840 3 7 Balance, to Net Revenue Account .. .. 160,599 4 4 Rents — 1,253 0 3 Land and buildings .. .. 1,266 7 10 327 13 2 Electric lines .. .. .. 284 12 6 353 3 8 Electric plant .. .. .. 395 4 1 1,946 4 5 1,933 17 1 376 10 6 Fees for testing and repairing electrical ap- .. 332 10 1 pliances and earnings of motor-vehicles £196,648 3 8 £217,632 3 1 £196,648 3 8 .. £217,632 3 1 Net Revenue Account. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 15,315 4 10 To Depreciation on completed work .. .. .. 13,289 16 5 159,840 3 7 By Balance from Gross Revenue Account .. .. 160,599 4 4 76,354 2 7 Interest for year ended 31st March .. .. .. 77,226 8 9 68,170 16 2 Balance, to Profit and Loss Appropriation Account .. 70,082 19 2 £159,840 3 7 £160,599 4 4 £159,840 3 7 £160,599 4 4

B.—l [Pt. IV].

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

15— B. 1 [Pt. IV].

225

Profit and Loss Appropriation Account. 1929-30. I 1930-31. jj 1929-30. 1930-31. £ s. d. £ s. d. £ s. d. £ s. d. 23,783 0 0 To Sinking Fund Reserve Account.. .. .. .. 17,126 0 0 i 68,170 16 2 By Balance from Net Revenue Account .. .. .. 70,082 19 2 44,387 16 2 ! General Reserve Account .. .. .. ... 52,956 19 2 68,170 16 2 1 £70,082 19 2 £68,170 16 2 £70,082 19 2 ■ | === _ Depreciation Reserve Account. £ s. d. £ s. d. £ s. d. £ s. d. To Amounts written off— 192,410 19 9 By Balance from previous year's statement.. .. .. 188,293 18 9 27,128 14 7 Motor-vehicles, tools, plant, &c. .. .. .. 11,488 6 6 7,694 7 2 Interest at 4 per cent, per annum .. .. .. 7,531 15 2 188,293 18 9 Balance .. .. .. .. .. .. 197,627 3 10 15,317 6 5 Amount set aside as per Net Revenue Account .. .. 13,289 16 5 j£215,422 13 4 £209,115 10 4 £215,422 13 4 £209,115 10 4 Sinking Fund Reserve Account. £ s. d. £ s. d. £ s. d. To Cost of exchange on cash remitted to London for invest- 11 11 7 115,769 17 9 By Balance at close of previous year .. .. .. 144,557 1 5 ment 23,783 0 0 Amount set aside as per Profit and Loss Appropriation 17,126 0 0 144,557 1 5 1 Balance .. .. .. . . .. .. 168,463 12 5 Account 5,004 3 8 Interest .. .. .. .. .. .. 6,792 2 7 £144,557 1 5 £168,475 4 0 £144,557 1 5 £168,475 4 0 General Reserve Account. £ S. d. £ s. d. £ s. d. £ s. d. 44,387 16 2 To Balance .. .. .. .. .. .. 97,344 15 4 .. By Balance at close of previous year .. .. .. 44,387 16 2 44,387 16 2 Amount set aside as per Profit and Loss Appropriation 52,956 19 2 Account 44,387 16 2 £97,344 15 4 £44,387 16 2 £97,344 15 4

B.—l [Pt. TV].

I hereby certify that the Balance-sheet and accompaning 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, 1931.

226

1929-30. Liabilities. 1930—31. ! 1929-30. Assets. 1930-31. . — - £ s. d. .£ s. d. £ s. d. j... Works at Lake Coleridge — £ s. d. 188,293 18 9 Depreciation Reserve .. .. .. .. 197,627 3 10 760,119 3 8 Headwords, power-house machinery, build- .. 780,488 19 6 ings, &c. 44,387 16 2 Reserve Fund .. .. .. .. .. 97,344 15 4 | ... 394,883 18 11 Transmission-lines .. .. .. .. 390,144 12 o 144,557 1 5 Sinking Fund — Amount utilized for redemption of loans .. 110,142 0 0 Available for further redemptions .. 58,321 12 5 83,958 16 9 Substation, Addington .. .. .. •• 96,356 9 2 168,463 12 5 .. : Diesel station, Lyttelton .. .. 48,164 4 2 Sundry creditors — I 151,557 18 2 i Distribution .. .. .. .. •• j 161,586 18 4 3,193 14 8 Public Works Department .. -. 2,978 10 3 j 7,083 17 3 j Service transformers and meters .. .. .. 8,629 12 10 1.225 13 2 Other Government Departments .. 1,206 9 0 30,697 11 8 Plant, eq uipment, &c. .. .. .. 26,787 7 2 3,844 16 9 Non-departmental .. .. .. 10,350 12 2 99,791 10 9 | Salaries, and engineering, office, and general .. 102,944 7 6 — — 14,535 11 5 expenses on preliminary surveys and con8,264 4 7 struction 28,866 0 0 Cost of raising loans .. .. ■. .. 30,632 0 0 65,240 6 9 Interest during construction .. .. .. 66,820 0 2 3,372 0 0 Writings-off in suspense .. .. .. .. .. - 1,622,199 3 11 1,712,554 11 3 Balance carried to general balance-sheet — 1,813,568 5 1 Total assets as per contra .. .. 1,825,510 17 4 22,865 1 7 Stocks of material .. .. . •• 19,183 17 3 388,875 0 11 Less total liabilities as above .. 477,971 3 0 j 347 539 14 4 1,424,693 4 2 47,671 17 6 Sundry debtors .. .. .. .. •• 52,534 18 11 58 0 8 Payments in advance .. .. .. .. 41 17 6 120,774 1 5 Sinking-fund investments .. .. •• 41,195 12 5 1,813,568 5 1 j .. 1,825,510 17 4 j 1,813,568 5 1 j 1,825,510 17 4

15*

B.—l [Pt. IV].

ELECTRIC SUPPLY ACCOUNT— continued. MANGAHAO-WAIKAREMOANA ELECTRIC-POWER SUPPLY. Profit and Loss Account for the Year ended 31st March, 1931, compared with Year ended 31st March, 1930.

227

Gross Revenue Account. 1929-30. -—- 1930-31. 1929-30. ] 1930-31. . . £ s. d. | To Generating - expenses, headworks, and £ s. d. £ s. d. £ s. d. By Sales of energy — £ s. d. £ s. d. power-house — 255,618 5 7 Wholesale consumers .. .. 277,872 6 9 7,807 19 3 Mangahao .. .. .. 7,843 11 4 724 8 2 Retail consumers.. .. .. 746 16 3 8,124 14 1 Waikaremoana .. .. .. 8,182 9 4 ]- 278,619 3 0 — -— ; 16,026 0 8 ; 256,342 13 9 15,932 13 4 I20,200 6 2 Transmission - lines, patrol mainten- .. ) 16,907 14 9 Rents — ance, &c. 2,918 2 4 Cottages, &c. .. .. .. 3,898 19 8 7,764 4 3 Substations — Operating maintenance, .. 5,996 18 0 327 2 10 Poles, land, and plant .. .. 265 0 1 &c. — 4,163 19 9 233 9 6 Power purchased in bulk .. .. .. 4,441 8 8 3,245 5 2 Management and general — ' 15,336 13 1 Salaries, office expenses, accident, .. 16,103 12 8 26 11 10 Tests and inspections .. .. .. 50 2 10 sick and holiday pay, postages, &c. 34 0 0 Penalties .. .. .. .. .. 163 17 11 59,467 6 4 59,475 14 9 45 11 6 Refunds from local bodies .. .. .. 19 9 8 200,226 15 11 Balance, to Net Revenue Account .. .. 223,540 18 5 £259,694 2 3 £283,016 13 2 £259,694 2 3 j £283,016 13 2 Net Revenue Account. £ s. d. £ s. d. £ s. d. £ s. d. 62,205 3 10 To Depreciation on completed works .. .. .. 63,850 6 9 200,226 15 11 By Balance from Gross Revenue Account .. .. 223,540 18 5 191,288 9 11 Interest for year ended 31st March, 1931 .. .. 196,20.5 13 9 53,266 17 10 Loss for year .. .. .. .. .. 36,515 2 1 | £253,493 13 9 | £260,056 0 6 £253,493 13 9 j £260,056 0 6 j Profit and Loss Appropriation Account. £ s. d. £ - . v ,8i d. £ s. d. £ s. d. 377,507 13 5 To Balance from previous year .. .. .. .. 430,774 11 3 430,774 11 3 By Balance .. .. .. .. .. .. 467,289 13 4 53,266 17 10 Balance from Net Revenue Account .. .. .. 36,515 2 1 £430,774 11 3 £467,289 13 4 £430,774 11 3 £467,289 13 4 1 ' ' === - 1 1 - - ==i ' 1 1 ==i

B.—l [Pt. IVI.

Balance-sheet as at 31st March, 1931.

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. MANGAHAO-WAIKAREMOANA ELECTRIC-POWER SUPPLY— continued. Profit and Loss Account for the Year ended 31st March, 1931, compared with Year ended 31st March, 1930— continued. Depreciation Reserve Account.

228

1929-30. 1930-31. 1929-30. 1930-31. £ si! i £ s. d. ; £ s. d. i £ s. d. 5 233 11 3 To Replacements, renewals, &c. .. 11,066 19 0 159,896 2 1 By Balance at close of previous year .. .. .. 223,257 6 8 993'257 c g Balance .. .. .. ■- •• 284,965 15 2 6,389 12 0 Interest at 4 per cent, per annum .. .. .. 8,925 0 9 62,205 3 10 Amount set aside as per Net Revenue Account .. 63,850 6 9 £228,490 17 11 £296,032 14 2 j £228,490 17 11 £296,032 14 2 j

1929-30. Liabilities. 3930—31. 1929—30. Assets. 1930 31. £ s. d. £ a. d. £ s. d. £ s. d. £ s. d. £ s. d. 223,257 6 8 Depreciation Reserve .. .. .. .. 284,965 15 2 1,196,933 12 5 Works at Mangahao —Headworks, power- 1,197,189 4 8 house, machinery, &c. 14,322 7 1 Sundry creditors .. .. .. .. 15,699 18 10 515,527 11 7 Works at Waikaremoana — Headworks, 516,520 6 8 power-house machinery, &c. Balance carried to General Balance-sheet — 1,713,709 11 4 3,984,490 7 9 Total assets as per contra .. . . 4,107,455 13 7 675,584 18 2 Transmission-lines .. .. .. .. 703,910 18 10 237,579 13 9 Less total liabilities as above ■■ 300,665 14 0 305,226 3 1 Substations .. .. .. .. .. 333,746 0 10 3,806,789 19 7 25,814 15 6 Plant, motor-vehicles, construction tools, &c. .. 28,695 9 2 3 746 910 14 0 104,454 10 6 Service buildings, workmen's accommoda- .. : 105,550 7 10 tion, &c. 39,746 19 1 Temporary development, Waikaremoana .. .. 39,682 9 10 3,768 4 7 Harbour facilities, Waikokopu .. .. .. 3,768 4 7 198,437 16 0 Salaries and expenses of Engineers and .. 202,683 6 4 others on surveys and during construction [ 71,480 19 6 Cost of raising loans .. .. .. ! .. 73,214 19 6 289,925 12 10 Interest during construction .. .. .. 293,878 14 3 3,426,901 3 3 3,498,840 2 6 58,177 1 4 Stocks on hand .. .. .. 76,657 19 5 68,637 11 11 Sundry debtors, payments in advance, &c. .. 64,667 18 4 430,774 11 3 Accumulated loss to date .. .. .. 467,289 13 4 £3,984,490 7 9 £4,107,455 13 7 |£3,984,490 7 9 £4,107,455 13 7

B.—l [Pt. IVJ.

ELECTRIC SUPPLY ACCOUNT— continued. WAIKATO ELECTRIC-POWER SUPPLY.—HORAHORA-ARAPUNI SCHEME. Profit and Loss Account for Year ended 31st March, 1931, compared with Year ended 31st March, 1930. Gross Revenue Account.

229

1929-30. • 1930-31. 1929-30. 1930-31. £ s. d. To Generating expenses, headworks, and power- £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. house — i 222,243 15 1 By Sales of electrical energy to wholesale con- 180,940 1 11 7,017 16 5 Horahora .. .. .. .. 7,429 11 0 sumers 4,410 2 7 Arapuni .. .. .. .. 3,737 5 9 42 4 4 Less discounts and rebates .. .. 11 1 5 | 11,166 16 9 I 1 180,929 0 6 11,427 19 0 I 222,201 10 9 i 19 0 8 Hire of plant .. .. .. .. 17 16 6 Operation and maintenance of— 778 11 0 Rent of lines .. .. .. .. 778 11 0 10,972 7 11 Waihi Grand Junction steam-plant .. 20,650 15 3 2,225 3 8 Miscellaneous rents '.'. .. 2 474 5 11 4,791 4 11 Diesel Station, Penrose .. .. 12,861 5 8 i 3,270 13 5 7,947 16 11 Power purchased in bulk .. .. 30,008 8 3 3,022 15 4 j 23,711 9 9 10,388 9 5 Operation and maintenance of main trans- .. 9,188 14 3 416 13 9 Testing, oil-drying, and repairs for consumers .. 341 14 4 \ mission-lines 7,681 15 6 Operation and maintenance of main sub- .. 7,600 9 3 stations j 29 18 6 Operation and maintenance of distribution .. 33 11 6 42 0 0 Fees for inspection of lines andjtesting of .. 46 14 6 substations instruments 290 5 2 Operation and maintenance of distribution- .. 510 9 2 lines (11,000- volt) 380 18 5 Live-line testing and changing of insulators .. 393 12 8 I .. Penalties .. .. .. .. .. 500 2,575 0 7 General supervision and management of .. 3,375 2 3 transmission and distributing systems Management and general — ■ 6,084 16 8 Salaries, rent, postages, insurances, &c. .. 6,100 1 11 j ' 62,570 13 0 101,889 6 11 163,112 6 10 Balance to Net Revenue Account .. .. 82,703 15 10 £225,682 19 10 £184,593 2 9 £225,682 19 10 £184,593 2 9

B.—l IFt. IVI.

ELECTRIC SUPPLY ACCOUNT— continued. WAIKATO ELECTRIC-POWER SUPPLY.—HORAHORA-ARAPUNI SCHEME— continued. Profit and Loss Account for Year ended 31st March, 1931, compared with Year ended 31st March, 1930— continued.

230

Net Revenue Account. j ■ ■ i j i i i 1929-30. 1930-31. 1929-30. 1930-31. j j : [ ] I [ I . I £ s. d. £ s. d. £ s. d. £ s. d. 135,622 3 8 To Interest on purchase-money for plant purchased from Waihi 85,388 19 6 163,112 6 10 By Balance from Gross Revenue Account .. .. .. 82,703 15 10 Gold-mining Co., Ltd., and on advances from Treasury 32,768 7 7 Balance to Profit and Loss Appropriation Account .. 35,694 12 11 60,258 10 9 Depreciation on completed works (2 per cent.) and on stocks 33,009 9 3 £195,880 14 5 | £118,398 8 9 ,£195,880 14 5 £118,398 8 9 Profit and Loss Appropriation Accodnt for Year ended 31st March, 1931, compared with Year ended 31st March, 1930. £ s. d. £ s. d. £ s. d. £ s. d. ! To Balance at close of previous year .. .. .. 2,617 15 9 30,150 11 10 By Amount transferred from Reserve Account 32,768 7 7 Balance from Net Revenue Account .. .. .. 35,694 12 11 2,617 15 9 Balance to general balance-sheet .. .. .. 38,312 8 8 £32,768 7 7 £38,312 8 8 £32,768 7 7 £38,312 8 8 Depreciation Reserve Account. ! I £ s. d. i £ s. d. : £ s. d. £ s. d. \ 1,814 17 4 ! To Replacements, renewals, &c. .. .. .. 17,823 14 5 103,186 12 8 By Balance at close of previous year .. .. .. 165,757 15 4 | 165,757 15 4 Balance to general balance-sheet .. .. .. 187,573 16 5 4,127 9 3 Interest for year .. .. .. .. .. 6,630 6 3 60,258 10 9 Amount set aside as per Net Revenue Account .. .. 33,009 9 3 £167,572 12 8 £205.397 10 10 £167,572 12 8 # £205,397 10 10

B.—l [Pt. IV].

Balance-sheet at 31st March, 1931.

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

231

1929-30. 1930-31. 1929-30. ' 1930-31. £ s d. £ s. d. j £ ■ s.. d. | ■ £ s. d. | 54445 6 5 To Balance .. .. .. .. .. •• i 56,740 0 Oj 52,163 18 3 By Balance at close of previous year ... .. .. 54,445 6 5 : 2,281 8 2 ' Interest .. .. .. .. .. .. 2,294 16 2 j £54,445 6 5 £56,740 2 7 £54,445 6 5 £56,740 2 7

1929-30. Liabilities. 1930-31. 1929-30. Assets. 1930-31. £ s. d. £ s. d. £ s. d. £ s. d. Works at Horahora — £ s. d. £ s. d. 165,757 15 4 Depreciation reserve .. .. .. .. 187,573 16 5 305,184 4 4 Headworks, generating station, transformer .. 305,665 3 1 buildings, and machinery, &c. 54,445 6 5 Sinking Fund — Utilized for redemption of loans .. 49,668 0 0 Amount available for further redemptions 7,072 2 7 56,740 2 7 Sundry creditors — 7,064 19 7 Public Works Department .. .. 6,606 1 11 194 11 6 Other Government Departments .. 1,591 11 10 15,839 3 3 Non-departmental .. .. .. 61,017 9 9 69,215 3 6 23,098 14 4 Balance carried to general balance-sheet — 3,815,469 1 11 Total assets as per contra .. .. 4,071,825 19 8 243,301 16 1 Less liabilities as above .. .. 312,359 18 4 Works at Arapuni— _ 3,759, 466 1 4 1,559, 890 4 4 Headworks and tail-race, machinery, trans- .. 1,696, 040 14 5 3,572,167 5 10 ■ formers and switch-gear, buildings, &c. Auxiliary plants — 9,139 9 4 Waihi Grand Junction steam-plant .. 9,139 9 4 63,329 5 10 Diesel station, Penrose .. .. 61,77010 7 Huntly steam-plant .. .. .. 11,169 15 6 82,079 15 5 72,468 15 2 3,815,469 1 11 Carried forward , .,-.v r •• 4,072,995 3 10 1,937,543 3 10 Carried forward .. .. .. 2,083,785 12 11

B. 1 [P T . IV].

ELECTRIC SUPPLY ACCOUNT— continued. WAIKATO ELECTRIC-POWER SUPPLY.—HORAHORA-ARAPUNI SCHEME— continued. Balance-sheet at 31st March, 1931— continued.

232

1929-30. , Liabilities. \ 1930-31. 1929-30. ! Assets. 1930-31. £ s. d. | £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 3,815,469 1 11 Brought forward .. . • .. 4,072,995 3 10 1,937,543 3 10 Brought forward .. .. .. .. 2,083,785 12 11 605,416 14 3 Transmission-lines ■ .. i .. 606,605 1 9 369,974 8 11 Substations .. .. .. .. .. 386,555 19 7 44,261 9 0 Distribution-lines .. .. .. .. 40,867 19 9 Distribution substations, 11,000 kv. — 8,642 18 6 Waihi Grand Junction .. .. 8,642 18 6 2,269 12 6 Taps for consumers.. .. 2,187 12 3 10,830 10 9 10,912 11 0 19,104 7 0 Hamilton Area —Land at Ruakura, stores, .. 19,020 11 1 buildings, staff residences, &e. 15,850 15 1 Loose tools and equipment, motor - lorries, .. 16,718 6 6 cars, &c. 152,479 10 0 Salaries of officers, engineering office, and . . 158,784 6 0 general expenses on surveys and on construction 353,198 4 11 Interest during construction .. .. .. 459,952 10 4 132,054 12 4 Cost of raising loans .. .. .. .. 135,790 12 4 19,631 4 9 Stocks of spares, &c., on hand .. . . .. 20,210 14 6 3,660,427 1 1 3,939,122 5 6 31,704 7 4 Stocks of material on hand .. .. .. 53,918 12 11 ■ Debtors — 66,274 11 4 For electricity and sales of materials .. .. 34,569 14 2 54,445 6 5 Sinking-fund Investments .. .. .. 7,072 2 7 2,617 15 9 Net loss .. .. .. .. .. 38,312 8 8 £3,815,469 1 11 £4,072,995 3 10 £3,815,469 1 11 £4,072,995 3 10

B.—l [Pt. IV].

MAIN HIGHWAYS ACCOUNT. REVENUE FUND. Income and Expenditure Account for the Year ended 31st March, 1931, and Total to Date.

233

Total since Total since iwinmimiiD Total for Inception of Main I TNPOMF Total lor Inception of Main EXPENDITURE. Year 1930-31. Highways Act, 1922, j 1JNCOME. Year 1930-31. Highways Act, 1922. to 31/3/31. to 31/3/31. 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. £ s. d. No. 1 .. .. .. .. .. .. .. 47,566 19 3 i 265,173 1 10 Construction Fund .. .. .. .- 6,248 0 6 No. 2 .. .. .. .. .. .. .. 99,987 5 5 463,378 13 9 Revenue Fund .. .. • ■ .. 9,654 8 0 No. 3 38,253 14 8 194,800 15 3 15.902 8 6 187,270 3 8 No. 4 .. .. .. .. .. .. .. 39,609 19 2 166,919 11 10 Interest from local authorities on plant purchased on their behalf .. | 3,552 8 1 14,841 5 2 No. 5 ,. .. .. .. .. .. .. 65,585 12 8 324,189 19 7 I Interest on advances to local authorities .. .. .. .. 2,647 17 6 3,778 19 6 No. 6 .. .. .. .. .. .. .. 42,568 10 1 178,573 8 11 , Miscellaneous receipts .. .. - .- .. • • I 119 7 1 359 13 6 No. 7 .. .. .. .. .. .. .. 45,303 11 6 261,223 8 8 ! Motor-registration licenses, fees, and fines (section 24, Motor-vehicles No. 8 .. .. .. 37,808 11 7 200,310 14 4 | Act, 1924) 397,139 7 0 2,050,332 1 5 No. 9 .. .. .. .. .. .. . 55,655 3 1 I 296,050 9 0 Motor-spirits tax (section 9, Motor-spirits Taxation Act, 1927) .. 1,219,208 11 8 2,953,453 3 8 No. 10 .. .. .. .. .. .. .. 44,500 5 3 213,900 9 1 Rent of and tolls from ferries .. .. .. .. .. .. 2,081 10 6 ; Tire-tax (sections 13 and 14, Main Highways Act, 1922) .. .. 129,188 6 5 1,525,358 15 9 Totals for North Island .. .. .. .. 516,839 12 8 2,564,520' 12 3 Transfer from Consolidated Fund (section 14, Main Highways Act, 1922) .. 210,000 0 0 No. 11 .. .. .. .. .. .. .. 51,173 12 1 227,078 2 4 No. 12 .. .. .. .. .. .. .. 137,303 7 10 441,938 13 4 No. 13 .. .. . .. .. .. .. 20,695 19 2 115,955 4 10; No. 14 .. .. .. .. .. .. . 32,239 3 6 148,029 7 11 No. 15 .. .. .. .. .. .. .. 39,766 15 1 195,74115 1 No. 16 .. .. .. .. .. .. .. 15,826 6 8 1 85,676 4 11 No. 17 .. .. .. .. .. .. .. 26,781 3 2! 120,903 11 3 !| No. 18 .. .. .. .. .. .. .. 31,951 1 11 j 143,774 9 10 Totals for Dominion .. .. .. .. 872,577 2 1 4,043,618 1 9 Abolition of toll-gates (section 20, Finance Act, 1925) .. .. 1,807 0 0 15,765 14 7 Accident compensation .. .. .. .. .. .. 2,367 17 11 4,020 13 5 Administration and supervision expenses, including salaries and expenses of Public Works officers, printing, stationery, postages, and miscellaneous expenses .. .. .. .. .. .. 38,448 13 0 185,711 9 6 Charges and expenses of raising loans, management charges of Consolidated Stock on account of Construction Fund, &c. .. .. 2,532 3 3 46,539 13 5 Commission on collection of motor-registration fees by Postal Department 15,564 3 10 72,917 5 10 Commission on registration of change of ownership .. .. .. 5,337 6 0 21,872 3 6 Depreciation of furniture, fittings, &c. .. .. .. .. 64 11 1 307 15 10 Depreciation of plant not in service .. .. .. .. 54 0 0 88 0 0 Expenses of District Councillors attending District Council meetings and annual conference .. .. .. .. .. .. 41 15 1 573 7 11 jj Expenses of delegate to International Roads Congress at Washington .. 450 0 0 450 0 0 Fees and travelling-expenses of members of the Main Highways Board, other than Government members .. .. .. .. 1,500 13 6 9,948 0 0 | Carried forward .. .. .. .. .. 940,745 5 9 4,401,812 5 9 ■■ Carried forward .. .. .. .. .. •. 1,767,758 6 3 6,947,475 13 2

B.—l [Pt. IV].

MAIN HIGHWAYS ACCOUNT— continued. REVENUE FUND— continued.

234

Total since Total since ■" ' nvoBsmTTTmn Total for Inception of Main i; TwrOMB Total for Inception of Main Year 1930-31. Highways Act, 1922, i: INCOME. Year 1930-31. Highways Act, 1922 ; to 31/3/31. j| to 81/8/31. £ s. d. £ s. d. £ s. d. £ a. a. Brought forward .. .. .. .. .. 940,745 5 9 4,401,812 5 9 Brought forward .,. ... ... ... ... 1,767,758 6 3 6,947,475 13 2 To Net expenditure on maintenance of main highways — continued. Finance Act, 1930, — Subsidies to municipalities .. .. ... .. ... | 29,948 17 5 29,948 17 5 Subsidba *a> County Councils and other local authorities .. .. i 189,366 14 5 ; 189,366 14 5 : Hutt Road annual charges—Finance Act, 1927 (No. 2), section 33 .. 22,339 10 0 61,536 11 6 Interest on amount appropriated out of Public Works Fund and paid into Main Highways Account Construction Fund .. .. .. 61,300 0 0 61,300 0 0 Interest on loans, recoupment to Consolidated Fund (section 4, Finance Act, 1919) ..' .. .. .. .. ■■ •• 92,44518 9; 263,86315 6 Level crossings, alarm-signals at .. .. ..' .. . • • • 598 6 10 Miscellaneous expenses — Advertising, maps, rent of halls, traffic tallies, transport of samples, &e. 64 9 3 1,589 1 4 Compensation under section 3, Public Works Amendment Act, 1925.. .. 815 1 6 Petrological Laboratory, Expenses of .. .. .. • • 730 0 0 730 0 0 Befund of duty on motor-spirit destroyed by fire .. .. .. 1,812 6 4 ! 1,812 6 4 Reserve for redemption of main highways securities .. .. .. 44,180 0 0 | 144,636 0 0 Signposts, erection of .. .. .. .. •■ .. 1,453 17 6 ; 3,456 18 3 Traffic inspection .. .. 1,753 9 5 2,292 10 3 1,386,140 8 10 J5,163, 758 9 1 ■ Transfers to Construction Fund 300,000 0 0 il,400, 000 0 0; 1,686,140 8 10 6,563,758 9 1 ! Balance, being excess of income over expenditure, carried to general 81,617 17 5 383,717 4 1 1,767,758 6 3 6,947,475 13 2 1,767,758 6 3 J6,947. 475 13 2

B.—l [Pt. IV].

MAIN HIGHWAYS ACCOUNT— continued. CONSTRUCTION FUND. Income and Expenditure on Capital Account for the Year ended 31st March, 1931, and Total to Date.

235

Total since ! Total since EXPENDITUBE. Tot^, i^J eav Declaration of INCOMF Total for Year Declaration of 1930-31. Mata Highways INCOME. 1930-31. Main Highways (9/6/24). (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 ... 1 226 000 0 0 accident compensation :— Loans raised under Main Highways Act, 1922— Highway District— £ s. d. £ s. d. Stock and Debentures issued— No- 1 62,956 18 3 527,178 13 6 At 4 per cent, interest .. 100,000 0 0 No- 2 .. 108,802 15 5 629,645 4 3 At 4J per cent, interest .. . .. 596 254 10 10 No- 3 8 > 355 ° ° 154,776 10 9 At 5 per cent, interest .. .. 21,500 0 0 No- 4 19,743 1 4; 282,025 16 11 At 5* per cent, interest .. 207,150 0 0 No- 5 39,798 1110 204,766 15 3 At 5J per cent, interest .. .. 251 550 0 0 No- 6 33,328 2 6 291,430 5 0 At 5* per cent, interest 549,975 0 0 795,150 0 0 tl 0 ' 1 ■• •• •• •• •• •• •• 21,575 8 2 316,722 18 5 Transfer from Revenue Fund .. .. .. .. .. 300,000 0 0 1,400,000 0 0 tl o - ° •• ■• •• -• •• •• •• 6,939 2 0 156,666 8 11 Charges and expenses of raising loans (adjustment).. .. .. .. 3 3 2 No. 9 67,856 16 6 482,340 3 11 No. 10 .. .. .. .. .. .. .. 38,428 9 6 175,299 16 5 Totals for North Island .. .. .. .. 407,784 5 6 3,220,852 13 4 No. 11 .. .. .. .. .. .. .. 52,705 10 11 117,472 5 4 ! No. 12 .. .. .. .. .. .. I 25,525 3 11 131,300 8 2 No. 13 .. .. .. .. .. .. .. 18,486 1 7 149,130 9 1 No. 14 .. .. .. .. .. .. ,. 52,317 10 2 241,308 4 8 No. 15 .. .. .. .. .. .. .. 52,465 16 5 117,182 13 6 No. 16 .. ,. .. .. .. .. .. 55,820 0 8 132,078 16 11 No. 17 .. .. .. .-.-. .. .. .. 29,646 18 5 296,381 7 3 No. 18 .. .. .. .. .. .. _ 16,498 18 4 92,407 5 5 Totals for Dominion .. .. .. .. 711,250 5 11 4,498,114 3 8 Balance, being excess of income over expenditure, oarried to general balance-sheet .. .. .. .. .. ,, 138,724 14 1 99,493 10 4 849,975 0 0 4,597,607 14 0 849,975 0 0 4,597,607 14 0 ...., ■ - —- .

B.—l [Pt. IV].

MAIN HIGHWAYS ACCOUNT— continued. General Balance-sheet as at 31st March, 1931.

J. J. Gibson, Accountant, Public Works Department. C. J. McKexzie, for 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. The following comment is appended: A reserve of £150,738 14s. 4d. for redemption of securities has been set up and paid over to Loans Redemption Account, but the amount has not yet been applied to the redemption of securities.— G. F. C. Campbell, Controller and Auditor-General.

236

LIABILITIES. R ™ COn |unf° n ***■ B ™ Total. Accumulated Revenue Fund— £ s. d. £ s. d. £ s. d. Cash in Public Account— £ s . ± £ s. d. £ s d Balance at 31/3/30 .. •• .. .. 302,099 6 8 At call .. .. .. .. .. 224,885 19 0 102,636 17 11 327,522 16 11 Excess of income over expenditure for 1930-31 .. i 81,617 17 5 Invested temporarily until required .. .. .. 115,000 0 0 .. 115,000 0 0 383,717 4 1 .. ! 383,717 4 1 339,885 19 0 102,636 17 11 442,522 16 11 Construction Fund — Sundry debtors — Excess of income over expenditure for 1930-31 .. .. 138,724 14 1 Public Works Department .. .. .. ., 1,496 6 1 1,354 2 8 2,850 8 9 Less balance at 31/3/30 .. .. .. .. 39,231 3 9 Other Government Departments .. .. .. 2,807 6 6 200 2 0 3 007 8 6 Non-departmental .. .. .. .. .. 4,258 6 1 24,279 4 3 28'o37 10 4 99,493 10 4 99,493 10 4 ;: Motor-registration fees in hands of Postal Department .. 2,(583 12 9 I .. 2,683 12 9 Sundry creditors — !i Interest due and accrued .. .. .. .. 3,888 8 9 .. 3*888 8 9 Public Works Department .. .. .. 11,610 18 7 8,213 1 3 19,823 19 10 jl Stocks of material, tools, &c. .. .. .. .. 13,283 19 0 21,293 9 2 34 |577 8 2 Other Government Departments .. .. ■• 655 2 3 462 16 1 1,117 18 4 j Stocks, deficits account .. .. .. .. 347 8 11 211 5 11 558 14 10 Non-departmental .. .. .. .. 66,857 13 10 48,342 9 10 115,200 3 8 Roadmen's cottages, huts, and road buildings generally .. 8.123 7 0 6 748 1 6 14 871 8 6 Interest accrued on loans .. .. .. .. 12,908 16 1 .. 12,908 16 1 Furniture, fittings, &c— £ s. d. Motor-registration fees paid in advance .. .. 66,249 0 0 .. 66,249 0 0 Expenditure to 31/3/31 .. .. 1,003 7 11 Writings-off in Suspense .. .. .. .. 347 8 11 211 5 11 558 14 10 Less depreciation to 31/3/31 . .. 311 13 3 Reserve for redemption of securities .. .. 150,738 14 4 .. 150,738 14 4 691 14 8 .. 091 14 8 Plant and equipment — For Main Highways Board — Expenditure to 31/3/31 .. .. 89,728 3 11 Less depreciation charged to works . . 30,889 10 1 58,838 13 10 .. 58,838 13 10 Purchased for local authorities — Expenditure to 31/3/31 .. . . 155,694 8 9 Less repayments of principal .. 99,817 16 9 55,876 12 0 .. 55,876 12 0 ; Amount in Loans Redemption Account .. .. .. 150,738 14 4 .. 150,738 14 4 Advances to local authorities (Main Highways Amendment Act, 1926, section 2) .. .. .. 50,164 9 2 .. 50,164 9 2 693,084 18 1 156,723 3 5 849,808 1 6 693,084 18 1 156,723 3 5 849,808 1 6

B.—l [Pt. IV]

NATIVE TEUST OFFICE. Revenue Account for the Year ended 31st March, 1931. To Salaries— £ s. d. £ s. d. £ s. d. Permanent .. .. 10,289 1 9 By Net interest, commission, fees, and other income 22,906 19 3 Non-permanent .. .. 965 8 9 11,254 10 6 Additions, improvements, repairs, maintenance, and insurance of office premises and plant— Office furniture and fittings .. 14 1 1 Office instruments and machinery .. .. .. 18 11 1 Office insurances .. .. 13 7 0 Motor-vehicles .. .. 816 10 7 862 9 9 Audit fee .. .. .. .. .. 50 0 0 Agent's commission .. .. .. 10 0 0 Contingencies . . .. .. .. 110 Legal expenses . . .. .. .. 4 14 0 Postage, telegrams, and rent of boxes.. .. 290 16 2 Post and Telegraph Department—Payment for services .. . . . . . . 113 10 Printing and stationery . . .. . . 276 8 7 Public Service Superannuation Fund, contributions towards .. .. .. .. 362 1 5 I Rent .. .. .. .. .. 545 13 0 Services for cleaning, &c. .. .. .. 158 7 9 Telephone charges .. . . . . .. 134 3 0 Travelling-expenses .. .. .. 896 14 4 Depreciation of office fittings, furniture, plant, &c. 548 12 11 Net profit to Appropriation Account .. .. 7,398 5 10 £22,906 19 3 £22,906 19 3 Appropriation Account for the Year ended 31st March, 1931. Dr. £ s. d. Cr. £ s. d. To Reserve and Assurance Fund .. .. 6,659 510 By Net profit for year ended 31st March, 1931, Investment Fluctuation Fund .. .. 739 0 0 transferred .. .. .. .. 7,398 510 £7,398 5 10 £7,398 5 10 Balance-sheet as at 31st March, 1931. Amounts held under — £ s. d. Sundry assets — £ s. d. £ s. d. West Coast Settlement Reserves Act, 1892 .. 53,784 11 1 Office fittings, furniture, plant, Native Reserves Act, 1882 .. .. .. 57,483 4 9 &c. .. .. 2,062 17 11 Native Land Act, 1909, Part X .. .. 117,702 10 4 Less depreciation .. .. 548 12 11 Native Land Act, 1909— £ s. d. Maori Land Board Funds .. 191,152 19 10 1,514 5 0 Special.. .. .. 3,000 0 0 Stationery .. .. .. 123 16 4 1,638 1 4 194,152 19 10 Stocks, bonds, debentures, and Miscellaneous .. .. 37,390 6 1 other securities— 231,543 5 11 Local-body securities .. 23,039 5 0 Native Trustee Act, 1930 .. .. .. 44,589 2 3 Mortgages, including special inMiscellaneous funds .. .. .. 80,079 6 11 vestments .. .. 602,699 16 10 Finance Act, 1930 (No. 2), section 6— Properties acquired .. .. 4,210 3 5 Advances under .. .. 100,000 0 0 629,949 5 3 Interest accrued .. .. 322 18 7 Interest and rent due and accrued .. .. 22,882 8 1 100,322 18 7 Sundry debtors, including advances to estates .. 127,149 7 8 Sundry creditors — Suspense Account —Realizations, &c, being written Post Office Account .. 4,416 6 4 off .. .. .. .. .. 1,739 5 0 Various .. .. .. 51 1 5 Balances — £ s. d. 4,467 7 9 At bank .. .. .. 8,112 10 5 Writings-off in Suspense .. .. .. 1,739 5 0 Cash in hand .. .. 165 7 4 Reserve and Assurance Fund .. .. 91,751 2 8 8,277 17 9 Investment Fluctuation Fund.. .. .. 8,173 9 10 £791,636 5 1 £791,636 5 1 W. E. Rawson, Native Trustee. Native Trust Office, Wellington, 30th May, 1931. 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 comments : (1) The rate of interest allowed on the Assurance and Reserve Fund and the Investment Fluctation Reserve has this year been fixed at 3 per cent., compared with 4| per cent, last year and 6 per cent, in previous years. (2) Interest has not been credited to certain benefit funds as required by regulations. (3) Advances exceeding the statutory margin of security have been made by the Native Trustee to the East Coast Maori Soldiers' Fund.— G. F. C. Campbell, Controller and Auditor-General.

Approximate Cost of Pa-per. —Preparation, not given ; printing (519 copies), £325 10s.

Authority : W. A. G. Skinnek, Government Printer, Wellington.—l93l

Price 4s.]

237

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1930-31. AUDITED ACCOUNTS., Appendix to the Journals of the House of Representatives, 1931 Session I-II, B-01-part04

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1930-31. AUDITED ACCOUNTS. Appendix to the Journals of the House of Representatives, 1931 Session I-II, B-01-part04

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1930-31. AUDITED ACCOUNTS. Appendix to the Journals of the House of Representatives, 1931 Session I-II, B-01-part04

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1930-31. AUDITED ACCOUNTS. Appendix to the Journals of the House of Representatives, 1931 Session I-II, B-01-part04

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1930-31. AUDITED ACCOUNTS. Appendix to the Journals of the House of Representatives, 1931 Session I-II, B-01-part04

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