BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1931-32. AUDITED ACCOUNTS.

Appendix to the Journals of the House of Representatives, 1932 Session I-II, B-01-part04

1932. NEW ZEALAND

BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1931-32. AUDITED ACCOUNTS.

I—B. 1 [Pt. IV].

B.—l [PT. IV].

CONTENTS.

PAGE Agriculture Department— Moumaliaki Endowment Account .. • • T 5 Orchard Tax Act 1927 Deposit Account] .. 3 Weraroa Agricultural Endowment Account .. 5 Audit Department .. .. .. . . 6 Bank of New Zealand Shares Account . . .. 7 British Phosphate Commissioners .. .. 65 Cheviot Estate Account .. .. 45 Crown Law Office .. .. .. .. 7 Customs Department .. .. .. . . 8 Defence Department .. .. .. .. 9 Discharged Soldiers Settlement Loans Act 1920 38 Depreciation Fund Account .. . , .. 13 Discharged Soldiers Settlement Account . . .. 14 Education Department .. .. . . 16 Electoral Department .. .. .. 27 Government Fire Insurance Fund .. .. 27 Government Life Insurance Department . . .. 28 Greymouth Harbour Board—Special Coal Rate .. 29 Hauraki Plains Settlement Account .. .. 30 Health Department .. .. .. .. 31 Internal Affairs Department .. .. .. 37 Justice Department .. .. .. 40 Kauri-gum Industry Account .. .. 41 Labour Department .. . . .. 42 Land and Deeds Department .. .. 44 Land and Income Tax Department . . .. 43 Land for Settlements Account .. . . 45 Lands and Survey Department— Auckland Museum Endowment Account .. 48 Bluff Harbour Endowment Account .. .. 49 Clutha River Trust Account .. .. . . 49 Crown Lands .. .. .. ..50 Geraldine County River District Account . . 52 Gore High School Endowment Account .. 52 Greymouth Technical and Hokitika High Schools Account .. .. .. .. 53 Hunter Soldiers' Assistance Trust Account .. 54 Hutt Valley Land Settlement Account .. 55 New Zealand University Endowment (Westland) Account .. .. .. . . .. 56 North Island Experimental Dairy School Account 57 Otago Boys' and Girls' High Schools Endowment Account .. . . .. .. 57

PAGE Lands and Survey Department—continued. Otago University Endowment Account . . 58 Rotorua College and Grammar School Account . . 59 Taranaki Scholarship Endowment Account . . 59 Victoria College Endowment Account .. .. 60 Waipiata-Hamiltons Library Endowment Account 60 Wairoa Harbour Endowment Account .. .. 61 Wanganui Harbour Endowment Account .. 61 National Provident Fund .. . . . . 62 National Provident Fund and Friendly Societies Department .. .. . . 63 Native Trust Office .. .. . . 64 Nauru and Ocean Islands Account . . . . 65 Pensions Department .. .. .. 66 Prime Mmister's Department .. . . . . 67 Printing and Stationery Department . . .. 68 Public Service Commissioner's Office . . .. 70 Public Service Superannuation Fund .. .. 71 Railways Superannuation Fund .. .. 72 Rangitaiki Land Drainage Account . . . . 75 Samoan Loan Sinking Fund . . . . .. 76 Samoan Loan Suspense Account .. .. 76 Scenic Reserves Account .. .. .. 77 Stamp Duties Department .. .. .. 78 State Advances Office— Settlers Branch .. .. .. 79 Rural Advances Branch .. .. .. 81 Workers Branch . . .. .. 82 Local Authorities Branch .. .. .. 83 Public Debt Sinking Fund Branch .. .. 84 Advances Office Sinking Fund Account .. 85 Housing Account .. .. .. 86 Loans to Employers for Workers' Dwellings Account .87 Fruit-preserving Industry Account .. .. .88 Cold Storage Advances Account .. .. 89 Fishing Industry Promotion Account .. . . 90 Repatriation . . .. .. 91 State Coal-mines . . .. .. 92 State Fire Insurance Office .. . . .. 96 State Fire Insurance Office—Accident Branch .. 97 Swamp Land Drainage Account.. . . ~ 98 Teachers' Superannuation Fund.. .. .. 100 Treasury Department .. .. .. . . 101 Valuation Department .. .. . . 102

THE FOLLOWING ARE UNDER AUDIT AND WILL BE PUBLISHED IN A SUPPLEMENTARY PAPER. Administration of Western Samoa. National Endowment Account. Agriculture Department—Departmental. Native Department. Board of Maori Ethnological Research. Native Department—District Maori Land Boards. Cook Islands Department. Native Land Settlement Account. Electric Supply Account. Naval Defence. External Affairs Department. New Zealand Reparation Estates, Samoa. General Purposes Relief Account. Police Department. Government Stores Marine Insurance Fund. Post and Telegraph Department. Immigration Department. Prisons Department. Industries and Commerce, Tourist, and Publicity Public Debt Redemption Puna. Department. ' Public Trust Office. Lands and Survey Department— Public Works Department. Departmental. Public Works Department — Ellesmere and Forsyth RePrimary Education Endowment Deposit Account. elamation and Akaroa Railway Trust Account.' Secondary Education Endowment. Deposit Account. Railways Department. Wanganui River Trust Account. Reserve Fund Account. Legislative Departments. Scientific and Industrial Research Department. Main Highways Account. State Forests Account. Maori Purposes Fund Control Board. Transport Department. Marine Department. Unemployment Fund. Mental Hospitals Department. Waihou and Ohinemuri Rivers Improvement Account. Mines Department. Westport Harbour Account. Mining Advances Account. Miscellaneous Advances from Consolidated Fund.

2

B.—l [Pt. IV].

Appropriation Account for the Year ended 31st March, 1932.

DEPARTMENT OF AGRICULTURE. THE ORCHARD TAX ACT 1927 DEPOSIT ACCOUNT. Revenue Account for the Year ended 31st March, 1932.

3

. - . General Purposes! Firebliglit-tax under Section 4. Tax, Section 3, | Tntai Orchard- tax Act,: 1927. Hawke's Bay. Thames. Waimea. Gisborne. Marlborough. Christchurch. Rangiora. Wairarapa. __ . . • j ' ~i " " " ' Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. j £ s. d. £ s. d. £ s. d. To Expenses of collection .. .. .. •. 459 13 0 .. .. 10 50 336 256 9 1 0 2 14 6 176 488 10 0 Balance to Appropriation Account .. .. .. 796 19 5 .. .. 532 4 7 8 2 8 58 2 0 74 16 3 49 3 10 57 9 7 1,576 18 4 1,256 12 5 .. .. 542 9 7 11 6 2 60 7 6 1 83 17 3 | 51 18 4 58 17 1 2,065 8 4 Income.. £ s. d. £ s. d. £ s. d. j £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Tax levied under sections 3 and 4 (including penalty) .. 1,353 0 3 .. .. 1 593 7 11 11 18 11 62 14 0 90 0 9 54 17 4 61 8 5 2,227 7 7 Less penalties allowed on prompt payment .. .. 96 7 10 .. .. 50 18 4 0 12 9 2 6 6 6 3 6 2 19 0 2 11 4 161 19 3 1,256 12 5 j .. ! .. 542 9 7 11 6 2 j 60 7 6 83 17 3 51 18 4 58 17 1 2,065 8 4

General Purposes Fireblight-tax under Section 4. S?ct io n3 /. ' '■ ' ,—- ? Total. Orchard -tax Act, 1927. Hawke's Bay. Thames. Waimea. Gisborne. Marlborough. Christchurch. j Rangiora. I Wairarapa. i i . I ! Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Tax irrecoverable, written off .. .. .. 9411 .. .. .. .. j •• •• •• 9411 Fruitgrowers' Federation and Fireblight Committees .. 815 1 9 23 4 0 32 10 6 25 4 3 8 2 10 .. . . .. .. 904 3 4 Balance .. .. .. .. .. .. 850 18 8 .. .. 532 4 7 9 8 0 ! 58 2 0 74 16 3 49 3 10 j 57 -9 7 j 1,632 2 11 1,675 5 4 23 4 0 32 10 6 557 8 10 17 10 10 | 58 2 0 j 74 16 3 49 3 10 57 9 7 2,545 11 2 Cr i £ s. d. £ s. d. £ s. d. £ s. d. : £ s. d. £ s. d. '£ s. d. 1 £ s. d. £ s. d. j £ s. d. By Balance, 1st April, 1931 .. .. .. .. 878 5 11 23 4 0 32 10 6 | 25 4 3 | 9 8 2 . . .. .. .. 968 12 10 Revenue Account 796 19 5 .. .. j 532 4 7 [ 8 2 8 j 58 2 0 j 74 16 3 | 49 3 10 j 57 9 7 1,576 18 4 1,675 5 4 23 4 0 32 10 6 ! 557 8 10 | 17 10 10 58 2 0 I 74 16 3 49 3 10 j 57 9 7 2,545 11 2 I 1 I _ I I I

B.—l | I'T. IV].

DEPARTMENT OF AGRICULTURE— continued. THE ORCHARD TAX ACT 1927 DEPOSIT ACCOUNT— continued. Balance-sheet as at 31st March, 1932.

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.— -J. H. Fowler, Deputy Controller and Auditor-General.

4

: : : : ~ ;—; — i — ; ; General Purposes! Fireblight-tax under Section 4. Tax, Section 3, , ' 1 : ; —; —— j Total. Orchard-tax Act, Hawke>s Bay j Thames. Waimea. Gisborne. Marlborough. , Christchurch. 1 Eangiora. | Wairarapa. | Liabilities. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s d £ s d £ s d £ s d Creditors— Departmental .. .. .. .. .. • • • • 10 5 0 2 1 6 2 5 6 9 1 0 2 14 6 1 / 6 21 15 U Suspense Accounts .. .. .. .. .. 249 .. .. 0 17 7 .. .. _ ;•• A _ '' „ 0 ,, Appropriation Account .. .. .. .. 850 18 8 .. .. ! 532 4 7 9 8 0 58 2 0 /4 lb 5/ ; , i - 853 3 5 .. .. ; 543 7 2 : 11 9 6 60 7 6 83 17 3 51 18 4 58 17 1 1,663 0 3 4 ssets Sundry debtors— ' £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d Ji s d £ s. d. Departmental 467 10 3 .. .. 36 1 4 5 9 7 18 11 6 53 !3 6 28 9 3 0 0 633 15 5 General .. .. .. .. .. .. 274 5 10 .. .. 38 9 10 5 1 11 33 11 6 21/9 22 7 1 : 33 9 1 4-8 13 0 Cash Deposit Account .. .. .. .. Ill 7 4 .. .. 468 16 0 0 18 0 I 8 4 6 8 16 0 1 2 0 1 8 0 600 11 10 853 3 g T ~ 543 7 2 : 11 9 6 60 7 6 83 17 3 51 18 4 58 17 1 1,663 0 3 I !• I I I i

B.—l TPT. IVI

DEPARTMENT OF AGRICULTURE —continued. WERAROA AGRICULTURAL ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1932. » Receipts. £ s. d. Payments. £ s. d. To Balance in Treasury Deposit Ac- By Refund, rent .. .. .. .. 141 0 0 count, Ist April, 1931 — £ s. d. Administration expenses .. .. .. 44 2 5 Capital .. .. .. 699 11 8 Balance in Treasury Deposit AcRevenue .. .. . . 151 9 8 count— £ s. d. 851 1 4 Capital .. .. .. 699 11 8 Rents from leases .. .. .. . ■ 882 9 3 Revenue .. .. .. 875 16 6 Interest on investments .. .. .. 27 0 0 1,575 8 2 £1,760 10 7 £1,760 10 7 Revenue Account for the Year ended 31st March, 1932. Dr. £ s. d. Gr. £ s. d. To Administration expenses under section 4, Land By Balance brought down from previous year .. 1,915 13 5 Laws Amendment Act, 1927 .. .. 44 2 5 Accrued rents .. .. .. .. 1,834 1 1 Balance carried forward .. .. .. 3,732 12 1 Interest on investments .. .. .. 27 0 0 £3,776 14 6 £3,776 14 6 Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Asset*. Capital .. .. .. •• 37,822 8 7 Endowment lands— £ s. d. £ s. d. Rents due but not accrued .. .. .. 485 0 0 Leased .. .. .. 34,775 0 0 Revenue .. .. .. •• 3,732 12 1 Unleased .. .. .. 90 0 0 34,865 0 0 Sundry debtors— Sale of buildings not yet payable .. .. 3,202 18 7 Principal instalments on buildings .. .. 186 19 9 Rent .. .. . . .. .. 2,205 8 4 Interest on investments . . .. .. 4 5 10 Cash in Treasury Deposit Account on 31st March, 1932 — £ s. d. Capital .. .. .. 699 11 8 Revenue .. .. .. 875 16 6 ,1,575 8 2 £42,040 0 8 £42,040 0 8 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. —J. H. Fowler, Deputy Controller and Auditor-General. MOUMAHAKI ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1932. Receipts. £ s. d. Payments. £ s, d. To Balance— By Administration expenses under section 4, Land Cash in Treasury Deposit Account at Laws Amendment Act, 1927 .. .. 22 4 6 Ist April, 193W- £ s. d. Refund to vote Agriculture, of expenditure on Revenue .. .. .. 118 17 0 agricultural instruction under section 130(3), Capital .. .. .. 906 8 3 Reserves, &c., Act, 1924 .. .. .. 261 111 t 1,025 5 3 | Balance —Cash in Treasury Deposit Rents .. .. .. .. .. 444 811 Account at 31st March, 1932—• £ s. d. Principal: Instalment, buildings .. .. 317 0 Revenue .. .. .. 318 4 6 Interest on investments .. .. .. 38 5 0 Capital .. .. .. 910 5 3 1,228 9 9 £1,511 16 2 £1,511 16 2 Revenue Account for the Year ended 31st March, 1932. Dr. £ s. d. Gr. £ s. d. To Administration expenses under section 4, Land By Balance brought forward .. .. .. 1,370 511 Laws Amendment Act, 1927 .. .. 22 4 6 Accrued rent .. .. .. .. 1,131 14 5 Expenditure in connection with agricultural in- Interest on investments .. .. .. 38 5 0 struction under section 130 (3) of Reserves, &c., Act, 1924 .. .. .. .. 989 1 7 Depreciation .. .. .. .. 89 7 10 Balance carried forward .. .. .. 1,439 11 5 £2,540 5 4 £2,540 5 4

5

B.—l [PT. IV].

DEPARTMENT OF AGRICULTURE—continued. MOUMAHAKI ENDOWMENT ACCOUNT —continued. Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 25,585 4 6 Land—-Capital value of leases .. .. .. 23,120 0 0 Creditors —Departmental .. .. .. 750 1 8 Buildings, sundry debtors for sale of .. .. 1,506 19 10 Rents charged in advance .. .. .. 211 17 0 £ s. d. Revenue Account .. .. .. .. 1,439 11 5 Motor-cars and sundry assets .. 446 19 10 Less depreciation .. .. 89 7 10 — 357 12 0 Sundry debtors — Rents .. .. .. 1,719 12 0 Instalments on buildings .. 47 19 5 1,767 11 5 Revenue accrued but not due on investments .. .. .. .. 6 17 Cash in Treasury Deposit Account at 31st March, 1932 — Revenue .. .. .. 318 4 6 Capital (investments, £850 ; cash, £60 ss. 3d.).. .. .. 910 5 3 1,228 9 9 £27,986 14 £27,986 14 7 —- 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.—J. H. Fowler, Deputy Controller and Auditor-General.

AUDIT DEPARTMENT. Income and Expenditure Account fob the Year ended 31st March, 1932. Espenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 48,357 19 2 By Fees Account .. .. .. .. 31,353 14 11 Temporary assistance .. .. .. 903 8 8 " Excess of expenditure over income .. .. 26,872 12 1 Travelling-expenses .. .. .. 5,389 12 9 Rent .. .. .. .. .. 1,458 22 Transfer expenses .. .. .. 472 0 5 Printing and stationery .. .. .. 393 7 9 Postages .. .. .. .. .. 379 16 6 Allowances, London and Samoa .. .. 180 16 10 Office fittings .. .. .. .. 97 3 3 Telephone services .. .. .. 181 0 1 Overtime and meal allowance .. .. 77 12 5 Books, &c. .. .. .. .. 70 3 10 Law-costs .. .. .. .. 14 16 4 Allowances, higher duties .. .. .. 5 14 2 Depreciation .. .. .. .. 210 16 3 Assets provisionally written off .. .. 33 16 5 £58,226 7 0 £58,226 7 0 £ 8 - d. £ s. d. To Balance .. .. .. .. .. 26,872 12 1 By Excess of expenditure over income .. .. 27,015 5 1 Interest on capital .. .. .. 142 13 0 £27,015 5 1 £27,015 5 1 Note.—The following are included for which the Department possesses no parliamentary appropriation : (a) Rental value as assessed by the Public Works Department; (b) interest on capital. Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. £ B . d. Capital . . .. .. .. .. 3,200 13 0 Furniture and fittings .. .. .. 1,888 12 0 Creditors— £ s. d. Mechanical appliances .. .. .. 297 3 0 Departmental .. .. .. 42 5 2 Books .. .. .. .. .. 1,010 12 9 Sundry .. .. .. 277 17 10 Stationery .. .. .. .. .. 119 15 1 320 3 0 Stamps .. .. .. .. .. 60 1 4 Fees paid in advance .. .. .. .. 110 0 Debtors — £ s. d. Depreciation Reserve .. .. .. 1,907 5 0 Departmental .. .. 018 0 Writings-ofi, Suspense .. .. .. 33 16 5 Sundry .. .. .. 2,927 16 5 Treasury Adjustment Account .. .. 27,890 12 8 — 2,928 14 5 Assets in Suspense .. .. .. .. 33 16 5 Excess of expenditure over income .. .. 27,015 5 1 £33,354 0 1 £33,354 0 1 J. H. Fowler, F.R.A.N.Z., Chief Clerk. I herby 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.

6

B.—l [Pt. IV].

BANK OF NEW ZEALAND SHARES ACCOUNT. Income and Expenditure Account for the Year ended 31 st March, 1932. Expenditure. £ s. d. Income. £ s. d. To Interest on consolidated stock .. .. 32,500 0 0 By Dividends received and declared for the year.. 245,312 10 0 Management charges on consolidated stock .. 258 11 8 Excess of income over expenditure .. 212,553 18 4 £245,312 10 0 £245,312 10 0 Balance-sheet as at 31st March, 1932. Liabilities. • Assets. Capital Account— £ £ s. d. Bank of New Zealand shares (at nominal £ s. d. New Zealand consolidated stock — value) — 3J per cent., 1940 .. .. 500,000 500,000 preference A shares .. .. 500,000 0 0 4 per cent., 1943-63 .. .. 375,000 1,375,000 preference B shares .. .. 1,375,000 0 0 875,000 0 0 234,375 long-term mortgage C shares .. 234,375 0 0 Bank of New Zealand Shares Account: Invest- Dividends declared but not paid .. .. 146,614 11 8 ment Account .. .. .. .. 984,375 0 0 Treasury Adjustment Account .. .. 72,590 0 5 Capital reserve .. .. .. .. 250,000 0 0 Accrued interest on consolidated stock .. 6,650 13 9 Excess of income over expenditure .. .. 212,553 18 4 £2,328,579 12 1 £2,328,579 12 I Accumulated profits to 31st March, 1932, £2,457,090 10s. 9d., credited to the Consolidated Fund. 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.

CROWN LAW OFFICE. Income and Expenditure Account foe the Year ended 31st March, 1932. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 5,127 2 7 By Law-costs.. .. .. .. .. 436 3 3 Annual certificates .. .. .. .. 25 14 6 Balance .. .. .. .. .. 5,497 19 0 Printing and stationery .. .. .. 149 3 0 Postage .. .. .. .. .. 24 19 2 Purchase of law reports, &c... .. .. 37 8 6 Telephone subscriptions .. .. 80 4 6 Travelling-expenses .. .. .. 8 18 2 Advertising, newspapers, &c. .. .. 5 13 9 Office fittings, repairs, and requisites .. .. 6 9 9 Sundry expenses .. .. .. .. 22 0 1 Rent .. .. .. .. .. 254 0 0 Depreciation .. .. . .. 192 8 3 £5,934 2 3 £5,934 2 3 £ s. d. £ s. d. To Balance brought down .. .. .. 5,497 19 0 By Excess of expenditure over income .. .. 5,662 7 7 Interest on capital .. .. .. .. 164 8 7 £5,662 7 7 £5,662 7 7 Note. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value of premises assessed by Public Works Department; (b) interest at 4£ per cent, on capital. Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 3,696 12 5 Furniture and fittings .. .. .. .. 351 6 7 Creditors — £s. d. Mechanical office appliances .. .. .. 62 5 0 Sundry .. .. .. .. 117 3 Library .. .. .. .. .. 3,283 010 Departmental .. .. .. 0 11 10 Payments in advance .. .. .. .. 43 11 4 2 9 1 Excess of expenditure over income .. .. 5,662 7 7 Depreciation Reserve .. .. .. .. 2,059 13 0 Treasury Adjustment Account .. .. .. 3 ; 643 16 10 £9,402 11 4 £9,402 11 4 Arthur Fair, Solicitor-General. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. —J. H. Fowler, Deputy Controller and Auditor-General.

7

IS, -1 [FT. IV].

CUSTOMS DEPARTMENT. Revenue Account foe the Year ended 31st March, 1932. Or £ s. d. £ s. d. Gr. £ s - d. To Administrative charges— By Customs and Excise duties .. .. 5,900,731 16 4 Salaries .! •• 67,128 810 Beer duty .. .. •• •• 644,399 9 6 Pay of non-permanents .. 2,074 3 4 Brewery supervision fees .. .. 1,021 5 3 Allowances, overtime, and Customs fines .. .. .. •• rewards .. .. 2,094 19 11 Customs Agents license fees .. .. ™ « Expenses of Official Repre- Distillation Act fees 167 10 0 sentatives, London .. 624 22 Hop-beer license fees 108 10 0 Expenses of Official Repre- Sale of seizures .. .. •• I o sentative, New York .. 1,473 .10 6 Timber export duty j U 5 Postages and telegrams .. 1,080 8 8 Tobacco Act license fees .. .. 354 .1 b Printing and stationery .. 1,001 12 2 Warehouse license fees 10' , 1 0 Telephone services .. 721 10 7 Territorial revenue LOU Services rendered by other Departments .. .. 633 18 0 Transfer and removal expenses .. •• 129 11 9 Travelling allowances and expenses .. • • 371 6 9 Rent .. • • .. 4,723 1 9 Maintenance and repairs .. 153 10 3 Miscellaneous expenses .. 2, 940 7 1 85,150 11 9 Grants to Cook and Niue Islands Governments 2,691 0 0 Depreciation .. .. •• 7'J Balance carried down .. .. •• 6,469,177 7 4 £6,558,062 6 0 £6,558,062 6 0 £ s. d. £ s - To Interest on capital .. .. •• 1,347 611 By Balance brought down 6,469,177 7 4 Excess of revenue over expenditure .. 6,467,830 0 5 £6,469,177 7 4 £6,469,177 7 jt Note —Percentage cost of collection, including depreciation and interest, on capital, 1-3759 — £1 7s. 6d. Balance-sheet as at 31st March, 1932. Liabilities. | 3 ; d ; Par»i+al £ s. d. £ s. d. Land .. .. .. •• •• s,ZOZ 0 0 ' Consolidated Foud .. .. 0,094 <J 6 Buildings ' Public Work. Fund - »-»»■» » „ 3 " n Mechanical office appliances .. .. 1,092 16 4 Creditors — D , ik q Departmental .. .. 193 17 6 Stationery 667 16 J 427 17 3 Stamps... .. •• •• •• y4 111 10 621 14 9 Saleable books .. .. .. •• 26 10 6 TVoc rmirl in ndvflncp .. 9,697 16 1 Uniform-trimmings .. .. •• 17 18 3 Depreciation Reserve .. .. 9,262 13 10 Testing and gauging instruments .. 85111 1 Amounts held on deposit— Debtors • • Customs duties .. ..61,305 17 9 Departmental .. .. 9,980 211 Immigration Restriction Act,.. 1,090 0 0 822 7 14 ,802 10 7 Writings-off, Suspense '214 0 9 Deposit accountsEsoess of wraiue over expenditure .. „.«,,83» « 5 » "J® ,? 5 Immigration Restriction Acts 1,090 0 0 62,395 17 9 Assets in Suspense .. . • • • 214 0 9 Treasury Adjustment Account .. .. 6,471,061 8 1 £6,579,817 3 10 £6,579,817 3 10 NoTE -The Revenue Account includes the following charges for which the Department possesses no parliamentary appropriations • la) Services of Marine Department officers; (b) rental value as assessed by Public Works Department; M interest at 41 per cent, on capital. Depreciation has been allowed for on balance of assets as at Ist April 1931, the total charge being carried to Depreciation Reserve. Credit has been taken without appropriation for services rendered to Internal Affairs and Marine Department. E. D. Good, Acting Comptroller of Customs. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative, books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes—J. H. Fowler, Deputy Controller and Auditor-General.

8

B.—l (TT. IV].

DEFENCE DEPARTMENT. Headquarters General, Activities Revenue Account for Year ended 31st March, 1932.

2—B. 1 TPT. IV].

9

General Head- Northern Central Southern Tota l. quarters. Command. Command. Command. Dr £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Pay, military, civil, and Territorial .. .. 27,084 19 11 4,966 1 6 6,781 4 5 5,068 17 9 43,901 3 7 Grants for rifle shooting and purchase and engrav- 1728 220 .. 19 48 Medical examinations, attendance, and hospital 87 17 6 32 1 3 31 15 6 71 6 6 223 0 9 Advertising, printing, stationery, postages, tele- 2,089 7 9 290 8 2 410 17 4 410 15 0 3,201 8 3 and 953 2 8 594 15 8 874 13 5 420 14 3 2,843 6 0 buildings, parade-grounds, camps, rifle ranges, boat-sheds, and launches on 0 0 no ic * Compensation for sickness and accidents .. .. 6 13 4 4 14 o 21 8 8 32 lb 5 Rations, forage, fuel, light, and water.. .. 531 3 4 535 4 3 112 12 4 287 3 3 1,466 3 2 Courts of inquiry and legal expenses .. .. 44 19 8 8110 .. 330 56 13 8 Travelling allowances and expenses, removal ex- 1,855 0 10 730 3 6 764 6 3 518 19 10 3,868 10 5 penses, rail, steamer, tram, motor, and ferry fares freiahts, cartage, and motor licenses Hire and maintenance of horses .. .. 19 10 8 236 8 0 66 1 3 48 17 3 370 17 2 Horses died or destroyed and written off .. 12 10 0 79 11 0 4 0 0 26 4 3 12- 5 3 ClotMng,Stores, and ammunition .. .. 11,315 19 2 1,059 11 4 84 13 0 50 3 5 12,510 6 1 Stores lost, broken, destroyed by fire, &c., written 19 17 6 5 14 8 48 10 10 5 15 1 7.1 18 Allowances and expenses of offices undergoing 555 18 10 .. .. .. 555 18 10 training abroad Riile Club-s. _ Sd Pay °! Witary r taff :: :: 7 0 'I 2 2 22 15 9 U7 7 2 mil l Small-arms ammunition issued free and at less 488 15 0 2,048 12 2 6,696 18 1 6,234 11 3 15,468 16 6 Proportion of cost of maintenance of ranges and 3 8 0 50 0 0 125 0 0 150 0 0 328 8 0 MiscSuTcharges 23 0 1 6 10 2 79 2 3 108 12 6 Non-effective Services. Contribution to pensions of Imperial N.C.O.s on 89 18 0 .. .. • • SJ is loan Af a a Expenses in connection with injuries sustained by 25 0 0 .. .. . • zo u u civilian by shell explosion at Foxton beach Refund Customs duty on band uniforms .. 85 13 7 .. .. . - »0 id ' Pay, Government House orderly .. .. 345 17 6 .. .. • ■ •*«> i/ Difference between book-value (less depreciation 14,539 5 9 .. .. •• I*,04V o y reserve) and proceeds of sale of surplus stores Difference between book value and amount 304 0 0 .. .. • ■ 1 realized by sale of old drill-hall at Tuapeka sold for removal 3 0 0 Funeral expenses •• 300 11 0I> ~ •• •• 881 8 0 5,874 3 6 1,965 17 9 2,817 14 9 11,539 4 0 Libraries .. .. •• 38 14 9 5 1 9 1 2 11 10 13 4 55 12 9 Motor-vehicles .. .. • • ■ • 67 16 6 .. .. • • 67 16 6 Furniture and mechanical appliances .. 614 0 11 254 19 6 357 15 5 358 6 3 1,585 2 Jt. 62,154 9 8 17,075 18 5 18,734 0 3 16,835 3 1 114,799 11 5 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Excess of expenditure over income brought down 61,168 15 3 15,544 19 1. 16,029 0 11 13,281 1 5 106,023 16 8 Interest on capital at 4£ per cent 13,528 19 2 13,765 12 9 6,511 4 5 8,201 16 2 42,007 12 6 74,697 14 5 29,310 II 10 22,540 5 4 21.482 17 7 148,031 9 2

B.—l [PT. IV].

DEFENCE DEPARTMENT —continued. Headquarters General Activities Revenue Account for Year ended 31st March, 1932. Or. By Rent of quarters and buildings, light, and water— £ s. d. £ s. d. General Headquarters .. .. .. .. .. .. .. .. 981 10 11 Northern Command .. .. . . .. .. .. .. .. .. 869 10 7 Central Command .. .. ~ .. .. .. .. .. .. 913 3 1 Southern Command .. .. .. .. .. .. .. .. .. 2,462 18 4 — — 5,227 2 11 Grazing rights on rifle ranges and reserves— Northern Command .. .. .. .. . . . . .. .. .. 130 8 9 Central Command .. .. .. .. .. .. .. .. .. 1,168 9 2 Southern Command .. .. . . .. .. .. . . .. .. 818 13 1 —, — 2,117 11 0 Sale of medal-ribbons .. .. .. .. .. .. .. .. .. 336 Use of departmental horsesNorthern Command .. .. .. .. .. .. .. .. .. 531 0 0 Central Command .. . . .. .. .. .. .. .. .. 623 7 1 Southern Command .. .. .. .. .. .. .. .. .. 272 10 3 — 1,426 17 4 Sale of war trophies .. .. .. .. .. .. .. .. .. .. 100 Excess of expenditure over income carried down— General Headquarters .. .. .. .. .. .. .. 61, 168 15 3 Northern Command .. .. .. .. .. .. .. .. 15,544 19 1 Central Command .. .. .. .. .. .. .. .. .. 16,029 011 Southern Command .. .. .. .. .. .. .. .. .. 13,281 1 5 106,023 16 8 £114,799 11 5 By Excess of expenditure over income after charging interest on capital— £ s. d. £ s. d General Headquarters .. .. .. .. .. .. .. •• 74,697 14 5 Northern Command .. .. .. .. .. .. .. .. .. 29,310 11 10 Central Command .. .. .. .. .. •• .. 22,540 5 4 Southern Command .. .. .. .. .. ■ • .. . ■ 21,482 17 7 —— 148,031 9 2 £148,031 9 2

Note. —The Revenue Accounts include charges for interest on capital for which the Department has no parliamentary appropriation.

10

G ° quarters ad " Northern. Central. Southern. Total. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Administration charges per head of trainees (Terri- 208 ,209 162 0146 363 torials and Cadets), excluding non-effective services and interest on capital Cost of assistance to Rifle Clubs per head of members 474 3 16 3 15 3 2186 378

B.—l [Pt. IV].

DEFENCE DEPARTMENT —continued. Territorial Forces Revenue Account for the Year ended 31st March, 1932.

Cadet Force Revenue Account for the Year ended 31st March, 1932.

11

—— Northern Command. Central Command. Southern Command. Total. Dr. £ s. d. £ s. d. £ s. d. £ s. d. To Pay, military, civil and Territorial .. .. .. 13,718 2 1 11,439 3 7 13,274 9 2 38,431 14 10 Clothing, stores, and ammunition .. .. .. 10,876 11 3 12,767 6 0 9,966 13 9 33,610 11 0 Medical examination, attendance, hospital charges, 135 18 9 122 6 9 142 9 2 400 14 8 medicine, &c. Advertising, printing, stationery, postages, telegrams, 733 14 8 595 13 6 575 15 10 1,905 4 0 telephones, repairs, cleaning, laundering, &c. Maintenance and hire of drill-halls, offices, buildings, 361 12 9 751 8 0 197 9 4 1,310 10 1 parade-grounds, rifle ranges, boat-sheds, launches, and camps Rations, forage, fuel, light, and water .. .. 1,176 4 0 1,363 19 0 1,278 3 4 3,818 6 4 Engraving medals and trophies .. .. .. 045 .. .. 045 Subsidies to officers' clubs .. .. . . .. 37 10 0 37 10 0 75 0 0 150 0 0 Hire and maintenance of horses .. .. .. 540 1 6 601 16 8 298 3 3 1,440 1 5 Travelling allowances and expenses : rail, steamer, tram, 2,781 4 10 2,015 19 9 1,929 8 9 6,726 13 4 motor, and ferry fares; freights and cartage ; and motor-license fees Stores lost, stolen, destroyed, &c., now written off .. 35 15 2 169 15 8 24 7 5 229 18 3 30,396 19 5 29,864 18 11 27,762 0 0 88,023 18 4 £ s. d. £ s. d. £ s. d. « £ s. d. To Excess of expenditure over income brought down .. 30,396 19 5 29,864 18 11 27,762 0 0 88,023 18 4 Interest on capital at per cent. .. .. .. 5,697 0 3 5,800 14 3 6,456 13 3 17,954 7 9 36,093 19 8 35,665 13 2 34,218 13 3 105,978 6 1 Cr. £ s. d. £ s. d. £ s. d. £ s. d. By Balance carried down .. .. . ■ .. 30,396 19 5 29,864 18 11 27,762 0 0 88,023 18 4 30,396 19 5 29,864 18 11 27,762 0 0 88,023 18 4 £ s. d. £ s. d. £ s. d. £ s. d. By Excess of expenditure over income after charging interest 36,093 19 8 35,665 13 2 34,218 13 3 105,978 6 1 on capital a a = Cost per head of Territorials— £ s. d. £ s. d. £ s. d. £ s. d. Exclusive of Headquarters administrative expenses and 17 17 7 15 13 8 11 6 9 14 10 10 interest on oapital Including Headquarters administrative expenses .. 21 19 0 J 1906 14 111 17171

—— Northern Command. Central Command. Southern Command. Total. Dr. £ s. d. £ s. d. £ s. d. £ s. d. To Pay, military, civil, and Territorial .. .. .. 5,616 10 4 6,732 9 3 8,299 17 11 20,648 17 6 Clothing, stores, and ammunition .. .. .. 3,163 10 1 3,469 5 6 5,546 15 7 12,179 11 2 Medical examination, attendance;, hospital charges, 140 620 .. 760 medicine, &c. Advertising, printing, stationery, postages, telegrams, 155 0 6* 224 4 4 158 5 10 537 10 8 telephones, repairs, cleaning, laundering, &c. Maintenance and hire of drill-halls, buildings, offices, 127 11 7 594 19 9 35 0 5 757 11 9 parade-grounds, rifle ranges, boat-sheds, launches, camps, &c. Rations, forage, fuel, light, and water .. .. 67 0 11 134 0 5 161 17 9 362 19 I Prizes for rifle shooting, and engraving medals and 30 0 0 0 11 6 4 0 6 34 12 0 trophies Subsidies to officers' clubs .. .. .. .. 37 10 0 37 10 0 75 0 0 150 0 0 Horse-hire and maintenance of horses .. .. •• 29 105 14163 44 68 Travelling allowances and expenses; rail, steamer, tram, 482 12 0 245 17 1 227 15 3 956 4 4 motor, and ferry fares ; freights and cartage Stores lost, broken, destroyed, &c., now written off .. 160 17 1 1,389 18 7 26 12 7 1,577 8 3 9,841 16 6 12,864 8 10 14,550 2 1 37,256 7 5 £ s. d. £ s. d. £ s. d. £ s. d. To Excess of expenditure over income brought down .. 9,841 16 6 12,864 8 10 14,550 2 1 37,256 7 5 Interest on capital at 4J per cent. .. .. .. 1,363 12 2 1,738 16 10 2,466 4 6 5,568 13 6 11,205 8 8 14,603 5 8 17,016 6 7 42,825 0 11 Cr. £ s. d. £ s. d. £ s. d. £ s. d. By Balance carried down .. .. .. .. 9,841 16 6 12,864 8 10 14,550 2 1 37,256 7 5 9,841 16 6 12,864 8 10 14,550 2 1 37,256 7 5 £ s. d. £ s. d. £ s. d. £ s. d. By Excess of expenditure over income after charging interest 11,205 8 8 14,603 5 8 17,016 6 7 42,825 0 11 on capital = ■ — ~ - Cost per head of Senior Cadets — £ s. d. £ s. d. £ s. d. £ s. d. Exclusive of Headquarters administrative expenses and 215 2134 240 260 interest on capital Including Headquarters administrative expenses .. 6210 602 4192 5123

B — 1 [PT. IV],

DEFENCE DEPARTMENT —continued. Aviation Revenue Account fob the Year ended 31st March, 1932. Dr. £ s. d. Gr. £ s. d. To Pay, military and civil .. .. .. 15,633 8 9 By Fees under Aviation Act, 1918, and Air NaviAdvertising, printing, stationery, postages, tele- gation Act, 1931 .. .. • • ■. 194 3 10 grams, and telephones .. .. .. 384 13 4 Passenger flights .. .. • • 21 0 6 Travelling allowances and expenses; motor, Rents of reserves .. .. .. • • 48 16 0 rail, and steamer fares; freights and cartage 647 6 2 Rents of buildings .. • ■ • • 604 8 0 Expenses and upkeep of aircraft, stores, cloth- Excess of expenditure over income, carried ing, &c. .. .. .. ..11,003 4 1 down .. .. .. .. 45,252 5 8 Difference between book value and amount realized by sale of obsolete machines and engines .. .. .. .. 1,956 9 6 Stores damaged, broken, lost, &c., and written off .. .. .. .. .. 29 18 4 Rations, travelling, and other expenses of pilots attending refresher courses .. .. 697 6 6 Compensation and medical expenses in accident cases .. .. .. .. .. 23 4 6 Maintenance of buildings and aerodromes .. 1,110 8 2 New Zealand's proportion expenses of International Commission on Air Navigation .. 31 7 5 Allowances and expenses of officers undergoing instruction abroad .. .. . . 18 7 0 Civil aviation —Grants to clubs for training pilots .. .. .. .. . . 1,795 0 0 Book value of machine crashed and written off while on loan to Wairarapa Aero Club .. 454 11 8 Depreciation on— £ s. d. Buildings, &c. .. .. 3,582 9 9 Furnitxire .. .. 46 8 6 Aircraft, engines, power machinery, and motor-vehicles 8,706 10 4 12,335 8 7 £46,120 14 0 £46,120 14 0 £ s. d. £ s. d. To Balance brought down .. .. .. 45,252 5 8 By Excess of expenditure over income after chargInterest on capital at 4| per cent. .. .. 12,455 14 3 ing interest on capital .. .. .. 57,707 19 11 £57,707 19 11 £57,707 19 11 Army Ordnance Stores Revenue Account for the Year ended 31st March, 1932. Dr. £ s. d. Gr. £ s. d. To Pay, military and civil .. .. .. 18,752 19 3 By Hire of stores .. .. .. .. 296 6 9 Medical examinations, treatment, and hospital Excess of expenditure over income, carried charges .. .. .. .. 19 9 0 down .. .. .. .. 28,284 11 5 Advertising, printing, stationery, postages, telegrams, telephones, repairs, cleaning, and laundering .. .. .. .. 1,203 122 Maintenance of buildings .. .. .. 617147 Rations, forage, fuel, light, power, and water 254 16 11 Travelling allowances and expenses, removal expenses ; rail, steamer, and motor fares ; freights and cartage .. .. .. 613 19 11 Clothing, stores, and ammunition . . .. 5,485 6 7 Stores deficient, damaged, lost, &c., now written off .. .. .. .. 187 12 2 Depreciation on— £ s. d. Furniture .. .. 146 15 1 Buildings .. .. 1,298 12 6 1,445 7 7 £28,580 18 2 ' £28,580 18 2 £ s. d. £ s. d. To Balance brought down .. .. .. 28,284 11 5 By Excess of expenditure over income after Interest on capital at 4| per cent. .. .. 85,247 1 5 charging interest on capital .. .. 113,531 12 10 £113,531 12 10 £113,531 12 10 "Janie Seddon " Launch Revenue Account for the Year ended 31st March, 1932. £ s. d. £ s. d. To Pay of crew (including overtime) .. .. 1,280 16 4 By Hire of vessel .. .. .. .. 1,502 17 9 Deck, engine-room, and miscellaneous stores .. 11l 18 7 Towing targets .. .. .. .. 168 15 0 Fuel and water .. .. .. .. 295 1 10 Excess of expenditure over income, carried down 378 19 11 Maintenance, repairs, slip dues, survey, &c. .. 102 19 5 License fees and telephone .. .. .. 35 15 0 Depreciation on vessel .. .. .. 224 1 6 £2,050 12 8 £2,050 12 8 £ s. d. £ s. d. To Balance brought down .. .. .. 3781911 By Excess of expenditure over income after chargInterest on capital at 4J per cent. .. .. 168 1 2 ing interest on capital .. .. .. 547 1 1 £547 1 1 £547 1 1

12

B.—l [PT. IV].

DEFENCE DEPARTMENT—continued. Balance-sheet as at 31st March, 1932. Liabilities. \ Assets. £ s. d. Capital Account — £ s. d. £ s. d. Land .. .. .. .. .. 318,598 16 10 Public Works Fund .. 1,309,368 10 5 Buildings.. .. .. .. .. 591,450 10 2 Consolidated Fund .. 2,264,357 18 9 Military stores and equipment— 3,573,726 9 2 Armament, heavy-gun and £ s. d. Value of gift assets .. .. .. 17,330 0 0 small-arms ammunition .. 1,043,767 18 2 Ordnance Depot stocks at 3,591,056 9 2 vocabulary prices .. 1,319,082 5 8 Creditors — £ s. d. Unit equipment and clothing Departmental .. .. 2,429 12 1 stocks .. .. 360,345 7 7 Sundry .. .. 4,974 4 3 Air and marine craft, aviation 7,403 16 4 equipment and stores .. 120,393 610 Rents received in advance .. .. .. 106 7 10 — 2,843,588 18 3 Depreciation Reserve Account .. .. 136,716 11 11 Horses .. .. .. .. .. 1.638 17 10 Stores Depreciation Reserve Account .. 190,817 1 2 Army Service Corps supplies .. .. 206 18 2 Aviation Depreciation Reserve Account .. 17,563 17 3 Office furniture .. .. .. .. 15,568 5 6 Nelson Rifle Prize Fund .. .. .. 1,078 8 6 Mechanical office appliances .. .. .. 5,588 18 4 Writings-off, Suspense Account .. . . 20,220 7 3 Libraries .. .. .. .. .. 1,129 10 2 Treasury Adjustment Account .. .. 316,541 0 2 Stationery and publications .. .. .. 4,624 14 5 Stamps .. .. .. .. .. 211 15 5 Rents accrued .. .. .. .. 196 18 6 Debtors — £ s. d. Departmental .. . . 16 14 8 Sundry .. . . . . 98 14 4 115 9 0 Medals and ribbons .. .. .. 4,337 5 11 Defence vessel" Janie Seddon " 3,734 11 10 Consumable stores on board 17 2 1 3,751 13 11 Wireless installation, short-wave .. .. 575 1 5 Assets in suspense .. .. .. .. 20,220 7 3 Nelson Rifle Prize Fund .. 1,000 0 0 Balance of interest on same 78 8 6 1,078 8 6 Excess of expenditure over income— Aviation Revenue Account 57,707 19 11 Ordnance Revenue Account 113,531 12 10 " Janie Seddon " Revenue Account .. .. 547 1 1 Headquarters Revenue Account.. .. .. 148,031 9 2 Territorial Revenue Account 105,978 6 1 Cadets Revenue Account .. 42,825 0 11 — 468,621 10 0 £4,281,503 19 7 £4,281,503 19 7 H. Turner, A.R.A.N.Z., Under-Secretary of Defence. L. C. Forgie, Accountant. I hereby certify that the Revenue Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. —G. F. C. Campbell, Controller and Auditor-General.

DISCHARGED SOLDIERS SETTLEMENT LOANS ACT 1920 DEPRECIATION FUND ACCOUNT. Revenue Account foe Period ended 11th November, 1931. Dr. £ 8. d. Gr. £ s. d. To Transfer to Ordinary Revenue Account in By Accumulated funds as at Ist April, 1931 .. 587,111 14 10 terms of Finance Act, 1931 (No. 4), sec- Interest on investments .. .. .. 7,644 7 10 tion. 8 (1) .. .. .. .. 594,824 12 6 Interest on temporary transfers to other accounts .. .. .. .. 68 9 10 £594,824 12 6 £594,824 12 6 G-. C. Rodda, F.R.A.N.Z., Accountant to the Treasury. I hereby certify that the Revenue Account has 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.

13

B.—l [PT. IV],

DISCHARGED SOLDIERS SETTLEMENT ACCOUNT. Revenue Account fob Yeab ended 31st Maech, 1932. Dr. £ a. d. £ s. d. Cr. To Interest and sundry charges re By Interest on advances — £ s. d. £ s. d. loans — Current account .. .. 97,925 211 Interest on debentures .. 246,546 4 10 Farms .. .. .. 330,887 5 9 Interest on amount transferred Dwellings .. .. 273,084 4 2 from Consolidated Fund .. 434,000 0 0 Merged interests .. .. 1,498 19 10 Management expenses of stock 78 II 11 Buildings .. .. 1,200 8 7 Stamp duty on transfers .. 85 14 11 Sales .. .. .. 80 6 2 680,710 11 8 Miscellaneous .. .. 64 12 11 Expenses of management — 704,741 0 4 Costs recouped to vote, Rents and royalties from properties acquired Lands and Survey .. 37,000 0 0 by Crown .. .. .. 31,486 16 5 Rebates .. .. 32,229 3 5 Interest on surplus funds temporarily invested 11,812 13 9 Miscellaneous expenditure on Interest on investment in Public Debt ReCrown properties .. 1,541 5 7 demption Fund .. .. .. 1,796 17 0 Audit fees .. .. 700 0 0 Profit on disposal of properties .. .. 962 9 7 Printing and stationery .. 220 5 4 Transfer and production fees .. .. 409 110 Travelling-expenses .. 179 410 Valuation fees ... .. . • • • 55 15 9 Valuation expenses .. 84 6 0 Miscellaneous .. .. .. •• 953 Commission .. .. 12 2 8 Balance —Loss for year, carried down .. 199,307 0 5 Depreciation .. .. 0 10 8 71,966 18 6 Remissions —■ Land Board recommendations .. .. .. 12,398 15 2 Dominion Revaluation Board recommendations 5,883 12 9 Under Deteriorated Land Act, 1925 .. 381 12 4 18,664 0 3 Reduction in value of securities — Losses on realization —Writ-ings-off in Suspense .. 116,406 0 3 Losses on properties acquired by Crown .. 37,510 16 6 Reductions of mortgages, &c., by Dominion Revaluation Board .. 20,275 1 5 Reduction in capital value of leases under section 216, Land Act, 1924, &c. .. 5,047 11 9 — 179,239 9 11 £950,581 0 4 £950,581 0 4 £ s. d. £ s. d. To Balance—Loss for year, brought down .. 199,307 0 5 By Adjustment on account previous year .. '795 7 5 Balance forward from previous year .. 168,417 9 5 Balance—Accumulated loss to 31st March, 1932 .. .. .. .. .. 366,929 2 5 £367,724 9 10 £367,724 9 10

14

B.—l [PT. IV].

DISCHARGED SOLDIERS SETTLEMENT ACCOUNT—continued. Balance-sheet as at 31st March, 1932. Liabilities. Assets. Capital— £ s. d. £ s. d. Advances on mortgage— £ s. d. £ s. d. Transfer from Consoli- Current account .. 1,854,507 17 3 dated Eund at 4 per Farms, orchards, &e. .. 6,232,386 1 7 cent. .. .. 13,500,000 0 0 Dwellings, business preReduction under section mises, &c. .. .. 5,098,705 16 3 22, Finance Act, 1927 — 13,185,599 15 1 (No. 2) .. .. 2,650,000 0 0 Land leased under sections 4 and 5, Discharged Soldiers Settlement Act, 1921-22 .. .. 457,232 14 11 10,850,000 0 0 Buildings—Unpaid purchase price (not yet Less repaid as per payable) of buildings on Crown properties .. 23,563 1 11 Finance Act, 1931 Sundry advances merged with value of Crown (No. 4) .. .. 350,000 0 0 lands —Section 20, Discharged Soldiers Settlement Amendment Act, 1923 .. .. 37,642 8 5 10,500,000 0 0 Deferred payment sales under section 9, DisDepreciation Fund .. 46,160 0 0 charged Soldiers Settlement Amendment Debentures issued (at 3f Act, 1921-22 .. .. .. .. 1,513 13 4 per cent., £125,000 ; Realization Account—Properties in course of at 4 per cent., £96,200; realization .. .. .. .. 193,356 11 11 at 5 per cent., £255,995 Properties acquired by Crown — £ s. d. 16s. Bd.; at 5J per Freehold . . .. 329,534 1 3 cent., £4,114,630) .. 4,591,825 16 8 Leasehold .. .. 65,878 17 11 Total capital .. 15,137,985 16 8 395,412 19 2 Sundry creditors for interest— Live and dead stock .. .. .. 5,862 15 7 Interest due and unpaid Current Advances Suspense—Section 3 (3) (6), on debentures .. 1,320 19 2 Discharged Soldiers Settlement Amendment Interest due and unpaid Act, 1924 .. .. .. .. 730 0 0 on amount transferred " £ s. d. from Consolidated Fund 434,000 0 0 Office requisites, &c... .. 512 7 Interest accrued on deben- Less Depreciation Reserve .. 4 10 9 tures .. .. 50,319 10 8 1 1 10 Interest accrued on Sundry debtors for principal amount transferred instalments—• from Consolidated Fund 35,671 4 8 Farms Account .. .. 107,112 2 5 Total interest on Dwellings Account .. 65,485 16 0 capital owing .. 521,311 14 6 Merged transactions .. 1,126 6 1 Sundry creditors — Miscel- Buildings Account . . 738 4 10 laneous services— Deferred-payment sales .. 010 9 Miscellaneous .. .. 5,770 15 7 174,463 0 1 Departmental .. .. 0 8 0 Sundry debtors for interest— 5,771 3 7 Current account .. .. 96,374 17 8 State Advances Office—Mortgages taken over 545 18 3 Farms Account .. .. 202,003 14 3 Miscellaneous credit balances on Dwellings Account .. 33,717 5 6 debtors accounts — Merged transactions .. 4,222 2 1 Advances — £ s. d. Buildings Account . . 830 10 4 Current account .. 545 12 7 Deferred-payment sales . . 10 19 10 Dwellings Account .. 3 2 4 Sundries " .. . . 45 4 8 Principal instalments— 337 ; 204 14 4 Farms Account .. .. 708 3 2 Sundry debtors for— Dwellings Account .. 495 8 3 Rents of properties . . 27,670 4 5 Buildings Account .. 12 710 Miscellaneous advances .. 1,624 6 9 Miscellaneous advances .. 190 6 0 Sale of live and dead stock 45 0 0 Interest —• Sundries .. 1 14 5 Current account .. .. 103 11 II 29,341 5 7 Farms Account .. .. 1,747 5 3 Postponements— Dwellings Account .. 729 16 3 Instalments of principal— Buildings Account .. 7 14 11 Farms Account .. 35,521 7 6 Sales Debtors Account .. 0 0 2 Dwellings Account .. 622 4 1 Sundry Debtors for Rent Buildings Account .. 159 18 1 Account .. .. 335 16 1 Interest — Total credit balances on Current account .. 4,883 6 2 debtors'accounts .. 4,879 4 9 Farms Account .. .. 75,299 6 8 Rents charged in advance .. .. .. 5,615 14 4 Dwellings Account .. 239 16 6 Suspense Account — Buildings Account .. 166 5 0 Receipts not yet allocated .. .. 639 7 0 Rent . . .. .. 3,750 811 Fire Loss Account .. .. '.. 6,764 17 7 Total postponements .. 120,642 12 11 Realization Suspense—Surpluses on realization Interest on advances accrued but not due .. 111,301 10 9 of property not yet allocated .. .. 578 13 11 Interest on debentures accrued but not due .. 39 1 0 Writings-off in Suspense .. .. .. 69,705 16 8 Interest on investments in Public Account Liabilities discharged under section 22, Finance accrued but not due .. .. .. 355 7 6 Act, 1927 (No. 2), to write off accumulated Suspense Account —Difference in books, Napier losses, as per contra .. .. .. 3,969,759 10 11 Office .. .. .. .. .. 74 3 10 Losses carried forward on properties worked by Department .. .. .. .. 198 12 7 Losses in Suspense .. .. .. 69,705 16 8 Investments — £ s. d. In Public Debt Redemption Fund .. .. .. 46,718 5 6 Debenture securities .. 1,000 0 0 — 47,718 5 6 Carried forward .. .. .. 19,723,557 18 2 Carried forward .. .. 15,191,959 12 11

15

B.—l [Pt. IYI

DISCHARGED SOLDIERS SETTLEMENT ACCOUNT—continued. Ballance-sheet as at 31st March, 1932—continued. £ s. d. £ s. d. £ s. d. Brought forward .. .. 19,723,557 18 2 Brought forward .. .. 15,191,959 12 11 Cash balance — In Public Account .. 107,056 2 4 Imprests outstanding .. 5,755 15 10 Investment account .. 82,097 13 9 — 194,909 11 11 Revenue Account —Accumulated loss .. 366,929 2 5 Accumulated losses written off under section 22, Finance Act, 1927 (No. 2) .. .. 3,969,759 10 11 £19,723,557 18 2 £19,723,557 18 2 W. Robertson, Under-Secretary for Lands. 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.'— J. H. Fowler, Deputy Controller and Auditor-General.

EDUCATION DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1932. Expenditure. Income. To Balance from separate accounts — £ s. d. By Income from — £ s. d. Primary education .. .. .. 2,255,783 10 8 Primary education reserves .. .. 79,385 10 10 Post-primary education .. .. 665,133 3 11 National endowment .. .. .. 51,937 13 8 Higher education .. .. .. 112,782 8 2 Balance as per Balance-sheet .. .. 3,390,095 11 3 Training of teachers .. .. .. 152,524 6 7 Native education .. .. .. 92,093 10 8 Physical training .. .. .. 6,731 9 1 Examinations .. .. .. 370 1 8 Miscellaneous .. .. ■ ■ 55,280 1 1 Special Schools and Child Welfare Branch 180,720 311 £3,521,418 15 9 - £3,521,418 15 9 Note. —The above account includes a charge for interest on capital and assessed rents for which the Department holds no parliamentary appropriation. Head Office Administration. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. •• 30,175 4 6 By Payment by Teachers' Superannuation Fund Travelling-expenses .. .. .. 733 1 11 for clerical work, postage, and printing and Office requisites, advertising, &c. .. .. 149 17 3 stationery .. .. .. .. 1,070 0 0 Legal expenses .. .. .. .. 50 0 0 Sale of publications .. .. .. 100 5 3 Telephones .. .. .. • • 332 12 6 Recovery of salaries of officers for services in Printing and stationery .. .. .. 1,012 16 6 connection with Electrical Wiremen's exPostage, telegrams, &c. .. .. .. 1,460 110 aminations .. .. .. .. 90 0 0 Bent of offices (Government Buildings) .. 1,742 0 0 Balance transferred to other accounts .. 35,015 9 3 Depreciation on furniture .. .. .. 233 0 0 Interest on capital .. .. .. 387 0 0 £36,275 14 6 £36,275 14 6

16

B.—l [PT. IV],

EDUCATION DEPARTMENT —continued. Income and Expenditure Account—continued. Primary Education. Expenditure. £ s. d. Income. To Head Office salaries and administration charges .. 13,928 3 5 By School buildings : Rent of £ s. d. Public schools — £ s. d. school buildings .. .. 2,081 15 8 Teachers' salaries .. .. .. 1,539,491 15 11 Inspection: Fees for special exTeachers'house allowances.. .. 39,480 4 4 animations .. .. 124 9 6 Teachers'removal expenses .. 1,071 1 7 School Journal sales .. .. 943 12 8 1,580,043 1 10 Education Gazette — £ s. d. Organizing teachers — Sales .. 51 4 4 Salaries .. .. .. .. 224 7 2 Advertising 286 0 11 Travelling-expenses .. .. 153 13 8 337 5 3 378 010 Miscellaneous: Recoveries for Manual instruction — education of foreign children 144 10 0 Salaries .. .. .. .. 50,333146 Recovery from Fire Insurance Capitation for materials and incidentals 18,860 4 6 Fund .. .. .. 7,085 13 9 Handwork materials .. .. 1,698 13 1 Balance carried to General In70,892 12 1 1 come and Expenditure AcSchool and class libraries, including books I count .. .. 2,255,783 10 8 supplied to pupils in necessitous cases .. .. 1,318 13 5 Maintenance of school buildings, &c.— Grants to Boards for maintenance .. 73,531 4 2 Less portion charged to secondary for maintenance of district high schools (secondary departments) 1,662 0 0 71,869 4 2 Subsidies on voluntary contributions for upkeep of schools .. .. 857 1 2 School Committee allowances, £104,959 9s. lOd. (less portion charged to secondary for district high schools (secondary departments), £3,326) .. .. .. 101,633 910 Rents of buildings for school purposes 3,428 8 7 — 177,788 3 9 Inspection of schools— Inspectors'salaries .. .. 27,463 19 0 Less charged to grading of teachers, £2,242 4s. 6d. ; less charged to Head Office administration, £557 ss. 2,799 9 6 24,664 9 6 Travelling-expeuses .. .. 7,4711811 Transfer and removal expenses .. 148 18 3 Office requisites (including depreciation on furniture, &c.) .. .. 200 7 3 Clerical assistance .. .. 347 14 9 32,833 8 8 Grading and registration of teachers — Head Office salaries and administration .. .. .. . . 1,145 0 0 Portion of Inspectors' salaries .. 2,242 4 6 Expenses of appeals .. .. 246 12 10 3,633 17 4 Conveyance and board of pupils and Instructors, including depreciation on departmental buses .. .. .. 94,677 17 3 Education Boards —Grant for administration and general purposes .. .. 34,632 16 4 Correspondence School —- Head Office administration . .. 50 0 0 Salaries .. .. .. 3,986 19 3 Books and stationery, £785 2s. lid.; less recoveries from parents, £477 ss. Bd. 307 17 3 Postage .. .. .. • • 548 1 2 Rent of offices .. .. .. 329 5 10 Cleaning, lighting, heating, &c. 76 0 6 Depreciation on furniture, &c. .. 34 0 0 Telephone .. .. .. 6 14 4 Interest on capital .. .. 29 0 0 • 5,367 18 4 School Journal — Head Office administration .. 45 0 0 Salaries .. .. .. .. 583 9 4 Printing 4,287 9 8 Putting up for despatch .. .. 344 3 4 Postage .. .. .. •• 1,600 13 11 Sundries .. .. • ■ 47 14 9 Rent (including light) .. .. 80 0 0 6,988 11 0 Education Gazette — Head Office administration .. 20 0 0 Salaries .. .. .. • • 270 0 0 Printing and despatching .. .. 901 5 10 Postage .. .. . • • • 335 0 3 Sundries .. .. •• 6 12 2 Rent of office, cleaning, &c. .. 30 0 0 , 1,562 18 3 Free kindergartens — Grants-in-aid .. .. .. .. • • 5,598 0 8 Alterations to buildings to diminish danger from earthquake .. . • •• • • ■ • • • 27 2 7 Postage .. .. .. • • • • • • 231 4 1 Printing and stationery .. .. .. • • 593 15 2 Rebuilding schools destroyed by fire .. .. .. 8,6211110 Alterations to buildings to diminish danger from earthquake .. .." 5,785 8 8 Miscellaneous .. .. • • • • • - 24 1 6 Interest on capital .. .. .. -. •• 221,573 10 6 £2,266,500 17 6 £2,266,500 17 6

3 —B. 1 [PT. IV],

17

B.—l [PT. IV].

EDUCATION DEPARTMENT —continued. Income and Expenditure Account —continued. Post-primary Education. Expenditure. £ s * Income. £ s. d. To Head Office administration charges 5,070 0 0 By Rent of buildings and sites . . 15410 0 Salaries of teachers and instructors— £ s. d. High Schools £ s. d Secondary schools 245,213 19 10 Pupils fees _.. 2,478 19 6 Technical and combined schools .. 171,840 9 6 Endowment inDistrict high schools .. .. 68,310 17 9 come from en485,365 7 1 dowments apGrants to Boards for general purposes — | to paySecondary schools.. .. . ■ 32,921 4 1 : ™ e l nt , °, Technical and combined schools .. 42,658 17 8 j teachers salDistrict high schools (proportion of aries and mainSchool Committee incidentals for tenance of Secondary Departments).. .. 3,326 0 0 bmldmgs ..26,761 19 0 Junior high schools .. .. 1,185 10 0 . 29,240 18 6 Subsidies on voluntary contributions 977 1 6 Technical and comNapier Secondary School Board for bined schools— replacement of typewriters damaged Pupils fees .. 8,673 19 by earthquake 259 4 0 Endowment inJ 81,327 17 3 come applied Grant to Marlborough High School Board (under Marl- to payment of 1£) , borough High School Act) v 360 0 0 incidentals .. 947 18 4 r Maintenance of buildings— £ s. d. '"ok n Secondary schools 2,009 1 4 Recovery from Fire Insurance Fund 83 5 7 Technical and combined schools .. 769 7 10 District high schools (proportion for secondary departments) .. .. 1,662 0 0 Rates on buildings and legal expenses .. .. ■ • 257 2 5 Rebuilding after fire.. .. •• •• ® ' ' Alterations to buildings to diminish danger from earthquake 2,260 14 2 Rents of buildings for classes • ■ •• •• 1,41 oioii Expenses of instructors taking up appointments .. - 13 11 Grading and registration of teachers — £ s. d. Head Office administration charges .. 145 0 0 Portion of Inspectors' salaries . ■ 315 11 7 Expenses of appeals .. • ■ 7 3 6 Inspection — , Salaries of Inspectors .. •• 4,477 11 4 Less part charged to grading of teachers, £315 lis. 7d. ; less pa,rt charged to Head Office administration, £557 2s. 6d. .. 872 14 I 3,604 17 3 Travelling-expenses .. •• 1,241 6 10 Expenses of Inspector in taking up appointment 77 7 ° 4 ,923 11 I Conveyance of pupils and instructors .. .. .. 15,233 -10 1 Manual instruction in secondary schools .. .. 5,846 1J '2 Scholarships— £ s - d - National •• •• •• 7,166 12 9 War bursaries .. • • • • 403 4 4 7,569 17 1 Correspondence School — Head Office administration .. 30 0 0 Salaries .. •• •• •• 3,139 18 11 Books and stationery, £1,003; less recoveries from parents, £477 .. 526 0 0 Postage .. • ■ • • • • 349 0 (j Rent of offices .. .. •• 246 19 3 Cleaning, lighting, and sundries 55 0 0 Depreciation on furniture .. .. 25 0 0 Interest on capital .. • • 20 0 0 — 4,091 loo School-books supplied in necessitous cases .. .. 343 11 7 Printing and stationery .. • • • • • • 4 . , „ , _ Miscellaneous .. . • •• •• •• 370 Balance carried to General InInterest on capital 84,595 18 3 come and Expenditure Account 665,133 3 11 £704,233 15 5 £704,233 15 5 Higher Education. Expenditure. £ s. d. Income. £ s. d. To Head Office administration charges 490 0 0 By Recoveries of fees from former Grants to New Zealand University and University colleges— holders of Educational burUniversity of New Zealand and to four University colleges saries .. .. .. 28 11 0 for general purposes, &c. .. .. •• •• 39,408 8 0 New Zealand University and University colleges, being share of national-endowment revenue collected during 1931—32 • • • ■ •• •• *• 7,419 13 4 Auckland and Canterbury for Schools of Forestry .. 1,275 0 0 Workers' Educational Association lectures .. .. 2,580 19 5 Scholarships and bursaries .. .. •• •• 11,641 17 6 Grant for organization purposes: Workers' Educational Association .. . • • • • • ■ • Massey Agricultural College : Grant for general purposes.. 12,625 0(I Special assistance to deserving students .. ■ • 142 10 7 Alterations to buildings to diminish danger from earthquakes 154 0 7 . , , M' llnTienus ~ 13 9 9 Balance carried to General InInterest on capita] !! !!! .. .. 36,610 0 0 come and Expenditure Account 112,782 8 2 £112,810 19 2 £112,810 19 2

18

B.—l [PT. IVI

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Training of Teachers. Expenditure. £ s. d. Income. £ g. d. To Head Office salaries and administration charges .. 600 0 0 By Tuition fees of non-Government Training colleges- ■ students .. .. 147 0 0 Salaries of staff (including staffs of practising schools in excess of the £ s. d. usual staffs as public schools) .. 32,861 17 7 Special instruction .. .. 2,356 5 0 Expenses of lecturer taking up appointment .. .. .. .. 71 7 0 Printing and stationery .. .. 23 14 4 University college fees for students attending University classes .. 4,176 2 6 Science material .. .. .. 312 2 10 39,801 9 3 Allowances to students .. .. 103,037 210 Transport expenses .. .. 977 14 6 Balance carried to General In104,014 17 4 come and Expenditure Interest on capital .. .. .. .. 8,255 0 0 Account .. .. .. 152,524 6 7 £152,671 6 7 £152,671 6 7 Native Education. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. 1,331 510 By Rent of buildings .. .. 12 19 6 Native schools — £ s. d. Tauranga Endowment Reserve Salaries .. .. .. .. 61,621 4 11 Revenue .. .. 236 18 4 Manual instruction .. .. 378 2 4 Recovery from Eire Books, school requisites, &c. .. 1,352 9 6 Insurance Fund— £ s. d. Repairs to buildings .. .. 4,150 9 5 1930-31 .. 589 10 10 Miscellaneous .. .. .. 28 0 7 1931-32 .. 0 3 2 Removal expenses of teachers .. 584 6 10 ggg [4 q Depreciation on buildings .. .. 4,571 0 0 72,685 13 7 Conveyance and board of children .. .. .. 3,803 11 8 Inspection— Salaries of Inspectors .. .. 1,708 7 8 Less portion charged to Head Office administration .. .. 214 10 0 1,493 17 8 Travelling-expenses .. .. 566 12 5 2,060 10 1 Higher education : Scholarship allowances and expenses 5,646 11 9 -Rebuilding of schools destroyed by fire .. .. 0 3 2 Miscellaneous .. .. . . .. .. 59 6 5 Balance carried to General InInterest on capital .. .. .. .. .. 7,346 0 0 come and Expenditure Account 92,093 10 8 £92,933 2 6 £92,933 2 6 Physical Education. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. 70 0 0 By Balance carried to General In- £ s - d- come and Expenditure AcSalaries of instructors .. .. 4,593 11 5 count .. .. .. 6 731 9 1 Travelling-expenses .. .. .. 1,83011 6 6,424 2 11 Books and material .. .. .. .. .. 70 0 5 Postage .. .. .. .. .. .. 13 8 0 Printing and stationery .. .. .. .. 91611 Transfer and removal expenses of instructors .. .. 144 010 £6,731 9 1 £6,731 9 1 Examinations. Expenditure. £ s. d. Income. £ s . d. To Head Office salaries and administration charges .. 1,945 0 0 By Eees for examinations and eertiExaminers'and Supervisors'fees .. .. .. 1,676 12 11 ficates .. .. .. 4 775 8 9 Printing and stationery .. .. .. .. 615 2 10 Balance carried to Genera] In-Forwarding-charges, rent of buildings, &c. .. .. 473 3 5 come and Expenditure AcPostage, &c. .. .. .. .. 249 11 6 count .. .. .. 370 1 8 Rent of store, Wellington .. .. . . . . 92 0 0 Technological examinations . . . . . , . . 93 19 9 £5,145 1° 5 £5,145 10 5

19

B.—l [PT. IV],

EDUCATION DEPARTMENT —continued. Income and Expenditure Account —continued. Miscellaneous, Expenditure. £ s. d. _ Income. £ s. d. To Accident to school-children .. .. .. •• 41 12 6 By Registration fees .. •• £ s . d. Balance carried to General InCash lost in earthquake at Napier .. 41 18 4 come and Expenditure AcLess amount recovered .. .. 215 9 count .. •• o 39 2 7 . Exhibitions .. .. ...... 0 19 6 Exchange on salaries of teachers outside New Zealand 44 7 2 Supervision of the retardate children and pupils of special classes .. .. •• •• •• 386 Cost of wreath : Funeral of late Secretary, League of Empire .. .. • • • ■ • • • ■ 22 0 Teachers' Superannuation Fund: Government— Subsidy under Superannuation Act, 1927 (section 112) .. .. 43,000 0 0 Subsidy under Finance Act, 1925 (section 114) .. .. .. 3,934 16 1 46,934 16 I Payment of superannuation contributions of teachers on active service, 1914-1919 .. ".. .. • • 23 14 0 Cost of raising loans .. .. •• 8,190 0 0 Miscellaneous .. .. .. • • • • 4 18 9 £55,285 1 1 £55,285 1 1 Special Schools and Child Welfare (Summary). ll] XpQfbdi tUT 6. S'fbCOtttd' To Balances brought forward from separate ac- £ s. d. By Balance carried to General Income and Ex- £ s. d. counts— penditure Account .. .. .. 180,720 3 11 Education of the blind .. .. .. 4,526 19 5 Education of the deaf .. .. .. 7,133 10 3 Education of the feeble-minded .. .. 17,888 511 Child welfare .. .. •• 150,754 1 4 Stores Summary Account .. .. 417 7 0 £180,720 3 11 £180,720 3 11 Special Schools and Child Welfare —General Administration. Expenditure, £ s. d. Income. £ s. d. To Head Office salaries and administration charges 10,146 0 0 By Balance carried to separate special schools and child welfare accounts .. .. .. 10,14b 0 0 £10,146 0 0 £10,146 0 0 =— I Education of the Blind. Expenditure. £ s. d. Income. s. d. To Head Office salaries and administration charges.. 50 0 0 By Maintenance fees .. ■■ . '' 009 6 9 Maintenance of State wards in Jubilee Institute Balance carried to Special Schools Summary Acfor the Blind .. 689 11 6 count 4,52b 19 5 Travelling-expenses of children .. .. 51 13 5 Provision for bad debts .. • ■ • • 20 0 0 Grant (subsidy for maintenance of Jubilee Institute on voluntary contributions) .. .. 2, 665 1 3 Interest on capital .. •• .. •• 1,710 0 0 £5,086 6 2 £5,086 6 2 Education of the Deaf. Expenditure. £ a. d. Income. £ s. d. To Head Office salaries and administration charges.. 370 0 0 By Maintenance fees .. .. .. .. 2,1-82 1110 School for the Deaf— £ s. d. Deduction from salaries of stafl for board and Salaries of staff .. .. 5,708 I 9 quarters provided ..•••• '' 405 0 0 Maintenance of children .. 1,964 19 10 Balance carried to Special Schools Summary AcMaintenance of buildings .. 134 410 count •.. .. .. .. • • 7, 133 Depreciation on buildings .. 441 0 0 * 8,248 6 5 Advertising .. • • • • • • 15 7 1 Travelling-expenses .. • • ■ • 289 8 7 Provision for bad debts .. ■. • • 100 0 0 Interest on capital .. .. • • • • 798 0 0 £9,821 2 1 £9,821 2 1

20

B.—l [Pt. IVI.

EDUCATION DEPARTMENT —continued. Income and Expenditube Account —continued. School for the Deaf.—lncome from Bequests in the Hands of Public Trustee. (To be expended on amusements, &c., for imnates, not usually provided by the Department from parliamentary vote.) Expenditure. £ s. d. Tncoroe, f s " :sj" To Expenditure on recreations, &o 11l 3 6 By Balance of income in Post Office Savings-bank .. 103 XX 10 Balance in hand, 31st March, 1032, carried to Income from bequests •• . •• 1 Balance-sheet .. •• •• ..137 19 11 Interest on deposits in Post Office .Savings-bank .. 4 It) 0 £249 3 5' £249 3 JS Education and Training of the Feeble-minded. Expenditure Income. £ s. d. To Balance (net cost) on- £ «. A. By Recoveries on account of travelling-expenses .. 67 SIX Richmond School for Girls .. •• 4,634 10 7 Maintenance fees from parents, &c. .. .. 1,220 3 7 Otekaike School for Boys .. 13,917 6 1 Balance, carried to Special Schools Summary of Head Office administration (non-institutional) 100 0 0 Income and Expenditure.. .. .. 17,888 3 11 Travelling-expenses .. • • • • 339 4 0 Postage .. . • • ■ • • • • 84 14 9 Provision for bad debts .. .. • • 100 0 0 £19,175 15 5 £19,175 15 5 Special Schools for Girls, Richmond. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 130 0 0 By Deductions from salaries-of staff for board and Salaries of staff . . ■ • ■ • ■ 1,969 0 5 quarters provided .. .. •. 255 0 0 Maintenance of inmates and staff .. .. 1,441 0 9 Sale of produce •'••••.. •' 14 7 8 Repairs to buildings .. ■ • • • 204 17 1 Balance, carried to Education and Training of Depreciation on buildings, &c 454 0 0 Eeeble - minded Income and Expenditure Interest on capital .... - .. .. 705 0 0 Account 4,634.10 7 £4,903 18 3 £4,903 18 3 _____ * ====== Sfecial Schools for Boys, Otekaike. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 300 0 0 By Sale of baskets, &c. .. ... .. 143 7 3 Salaries of staff .. 5,703 811 Boot repairs for staff, &c. .. .. , 15 13 6 Maintenance of inmates and staff .. .. 4,984 9 6 Deductions from salaries of staff for board and Medical expenses of staff 10 0 quarters provided 1,090 0 0 Repairs to buildings 149 18 10 Office expenses for farm . .. •• 50 0 0 Depreciation on buildings, &c. .. •• 1,503 0 0 Balance, carried to Education and Iraming of Interest on capital 2,137 0 0 Feeble-minded Income and Expenditure Balance from Farm Account .. 437 9 7 Account 13,917 6 1 £15,216 6 10 £15,216 6 10 Special Schools for Boys, Otekaike (Farm Account). Expenditure. Income. To Stock on hand, Ist April, 1930— £ s. d. £• s. d. By Sales of produpp (including issues to Otekaike £ s. d. Live-stock .. .. .. 555 17 6 Institution). .. . .. .. 1,706 010 Farm-produce .. •• 603 8 1 Stocks on. hand, 31st March, 1932— £ s. d. — 1,159 5 7 Live-stock ... .. .. 399 19 0 Purchase of live-stock 139 10 3 Farm-produce .. .. 555 15 7 Purchase of farm-produce (feed, &c.) .. .. 82 8 5 > Repairs to plant, buildings, &c. .. • • XI 19 5 Balance (loss) carried down .. .. . . 19 J 7 Salaries and wages of staff employed oil farm .. 801 0 0 Purchase of seeds, manures, &c. .. . • 103 6 3 Sundries .. . . .. ■ • • • 199 1 I Depreciation on buildings, plant, &c. .. .. 185 0 0 £2,681 11 0 £2,681 11 0 £ s. d. £ s. d. To Balance brought down .. . . • ■ 19 9 7 By Balance, carried to Otekaike General Account .. 437 9 7 Head Office salaries and administration charges 30 0 0 Otekaike office salaries, &c. .. .. ■ • 50 0 0 Interest on capital .. .. ■ • ■•. 338 0 0 £437 9 7 £437 9 7

21

B—l [ftr. IV],

EDUCATION DEPARTMENT—continued. Income and Account —continued. Child Welfare Summary. Expenditure. £ s.- d; Income. £ s. d. To Reserve for Bad Debts .. .. .. 19,000 0 0 By Fees recovered from parents, &c., for maintenBijys'Training Farm, Weraroa .. .. 13,315 6 5 ance of children .. .. .. 36,370 18 1 Receiving Home—■ Balance transferred to Special Schools Auckland .. .. .. .. 1,358145 Summary of Income and Expenditure Hamilton .. .. .. .. 802 17 9 Account .. .. .. .. 150,754 1 4 Wanganui .. .. .. .. 753 11 1 Napier .. .. .. .. 568 12 5 Wellington .. .. .. .. 1,656 2 0 Girls' Hostel, Wellington .. .. .. 926 15 3 Receiving Home, Christchurch .. .. 1,653 6 3 Girls' Home— Burwood .. .. .. .. 5,637 13 9 Timaru .. .. .. .. 1,565 0 4 Dunedin .. .. .. .. 1,070 18 4 Probation Home — Auckland .. .. .. .. 1,889 15 4 Wellington .. .. .. .. 889 16 1 Christchurch .. .. .. .. 1,395 16 7 Dunedin .. .. .. .. 1,211 1 6 Non-institutional .. .. .. 133,629 11 11 £187,324 19 5 £187,324 19 5 Boys' Training-farm, Weraroa. Expenditure. £ s. d. Income. £ s. d. To Head Office administration charges .. 130 0 0 By Deductions from salaries of staff for board and Salaries and wages of-staff j &c. .. .. 3,116 18 4 quarters provided ... .. 612 0 0 Maintenance of inmates and staff .. .. 4,523 17 11 Board of inmates .. .. .. 54 17 3 Maintenance of buildings, &c. .. .. 395 12. 4 Farm Account for office work, &c. .. .. 125 0 0 Telephones .. .. .. .. 1826 Rent of buildings .. .. .. 208 11 4 Depreciation on buildings, &c. .. .. 777 0 0 Balance carried to Child Welfare Income and Interest on capital .. .. .. 1,136 0 0 Expenditure Account .. .. .. 13,315 6 5 Balance (loss) from Farm Account .. .. 4,218 3 11 £14,315 15 0 £14,315 15 0 Boys' Trainmg-farm, Weraroa (F'arm Account). Expenditure. Income. To Stocks Ist April, 1931— £ s. d. £ s. d.. By Stocks on hand 31st March, 1932 — £ s. d. £ s. d. Live-stock .. .. 3,502. 0 6 Live-stock .. .. 1,770 7 9 Farm-produce-.. .. 1*199* ftf "0 Farm-produce.. .. 1;056 2 4 — 4,-701 5 6 2,826 10 1 Purchase of live-stock .. .. .. 172 3 5 Sales of produce, including issues to Weraroa Purchase of seeds and-manures .. .. 454"13 9 Institution .. .. .. .. 2,618 18 0 Purchase of feed .. .. .. 80-10 3 Balance carried down .. .. .. 2,658 3 11 Repairs to buildings, plant, &c. .. .. 73 10 -1 Salaries and wages of staff, &c. .. .. 1,694 0 6 Sundries .. .. .. .. 526 8 3 Depreciation on buildings, &c. .. .. 401 0 0 £8,103 12 0 £8,103 12 0 £ s. d. £ s. d. To Balance brought down .. .. .. 2,658 311 By Balance carried forward to Weraroa Income Head Office administration charges .. 45 0 0 and Expenditure Account .. .. 4,218 3 11 Weraroa office charges .. .. .. 125 0 0 Interest on capital .. .. .. 1) 390 0 0 £4f218 3 11 £4,218 3 11 Girls' Hostel, Wellington. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 30 0 0 By Board of inmates .. .. .. .. 177 17 5 Salaries of staff, &e. .. .. .. 430 7 8 Deductions from salaries of staff for board and Maintenance of inmates and staff .. .. 464 8 9 quarters provided .. .. .. 90 0 0 Repairs to buildings, &c. .. .. .. 80 11 3 Balance carried to Child Welfare Income and Telephones . . .. .. .. 4 5 0 Expenditure Account .. .. .. 926 15 3 Depreciation on buildings .. .. .. 69 0 0 Interest on capital .. .. .. .. 116 0 0 £1,194 12 8 £1,194 12 8

22

B.—l [PT. IV].

EDUCATION DEPARTMENT-~co»i»»«e<t Income and Expenditure -Account—continued. ■Qirls' Home, < Burwood. Expenditure. £ s. cl. ■ income. £ s. d. To Head Office salaries and administration charges <--60 0 0 By Grazing .. .. .. .. .. 40 0 0 Salaries of staff, &c. .. .. .. 2,06111 2 Sales of produce .. .. .. .. 23 12 2 Maintenance of inmates and staff .. .. 1,775 411 Deduction from salaries of staff for board and Repairs to buildings, &c. .. .. .. 515 14 10 quarters provided .. .. .. 365 0 0 Telephone.. .. .. .. 8 15 0 Balance carried .fa* Child Welfare; Income and Depreciation on buildings, &c. .. .. 505 0 0 Expenditure Account .. .. .. 5,-637 13 9 Interest on capital .. . . . . ..It 140 0 0 £6,066 5 11 £6.066 5 11 Girls' Home, Timaru. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 25 0 0 By Deduction from salaries of staff for board and Salaries of staff, &c. .. . . . . 733 17 6 quarters; provided .. .. .. 80 0 0 Maintenance of inmates and staff .. .. 500 14 9 Balance carried to Child Welfare Income and Repairs to buildings, &c. .. .. .. 48 710 Expenditure Account .. .. .. 1,565-0 4 Telephone.. .. .. ■■ 5 16 3 Depreciation on buildings, &c. .. .. 98 0 0 Sundries .. .. .. ■ ■ • • 4 4 0 Interest on capital .. .. . . ■. 229 0 0 £1,645 0 4 £1,645 0 4

Receiving Homes.

Probation Homes.

23

,— Auckland. Hamilton. Wanganui. Napier. Wellington. Chri'stchurch. Dunedin. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Head Office administration charges 45 0 0 30 0 0 25 0 0 30 0 0 45 0 0 55 0 0 25 0 0 Salaries of staff .. .. .. 453 0 9 267 17 4 243 4 8 212 18 6 587 0 0 590 8 6 342 4 4 Maintenance of staff and inmat-es .. 574 6 0 . 270 5 1 278 9 5 157 1 2 508 2 6 777 12 4 410 16 10 Repairs to buildings, &c 34 16 11 35 3 10 18 15 0 24 0 3 203 13 8 71 11 8 76 5 5 Telephones .. .. •• 7 12 6 5 10 0 5 10 0 6 2 6 .5 6 3 6 7 6 7 12 6 Depreciation on buildings, &c. .. 126 10 0 91 0 0 83 0 0 63 10 i*0 227 0 0 124 10 0 85; 40 0 Interest on capital .. .. 227 0 0 150 0 0 137 0 0 97 ■ 0 0 328 0 0 246 • 0 > 0 -193 < 0 0 Rebuilding after fire .. .. .. 1-16 8 6 1,468 15 2 866 4 9 7-90-19 1 590 12 5 1,904 2 5 1,841 10 0 1,140 9 1 Income and Balances. £ s. d. £ s. d. £ s.-,d. £ s. d. £ s. d. £ s. d. £ s. d. By Deductions from salaries of staff for 105 0 0 50 0 0 35 0 0 22 0 0 135 0 0 135 0 0 60 0 0 board and quarters provided Board of inmates .. .. - 509 440 280 .. 14 45 53 39 9 10 9 Recovery from Fire Insurance Fund .. 930 Rent of buildings .. .. . • • • ■ • • • 98 16 0 Balance, carried to Child Welfare In- 1,358 14 5 802 17 9 753 11 1 568 12 5 1,656 2 0 1,653 6 3 1,070 18 4 come and Expenditure Account 1,468 15 2 866 4 9 790 19 1 590 12 5 1,904 2 5 1,841 10 0 1,140 9 1

Auckland. Wellington. Christchuich. Dunedin. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. Td Head Office administration charges .. .. .. .. 40 0 0 30 0 0 30 0 0 25 0 0 Salaries of staffs 665 3 11 355 1 6 604 1 8 524 8 3 Maintenance of staff and inmates .. .. .. .. 434 5 6 371 11 0 402 3 10 357 0 7 Repairs to buildings, &c 162 1 9 20 1 6 85 3 9 69 0 11 Telephones .. •• •• ... •• •• 850 8 12 6 870 500 Depreciation on buildings, &c 283 10 0 86 10 0 162 0 0 137 0 0 Interest on capital 419 0 0 163 0 0 250 0 0 300 0 0 2,012 6 2 1,034 16 6 1,541 16 3 1,417 9 9 Income and Balances. £ s. d. £ s. d. £ s. d. £ s. d. By Deductions from salaries of staff for board and quarters provided 105 00 75 00 115 00 70 00 Board of inmates 17 10 10 56 17 5 30 19 8 41 8 3 Rents of land and buildings .. .. .. •• .. 13 3 0 .. 95 0 0 Balance, carried to Child Welfare Income and Expenditure Account 1,889 15 4 889 16 1 1,395 16 7 1,211 1 6 2,012 6 2 1,034 16 6 1,541 16 3 1,417 9 9

B.—l [Pt. IV],

EDUCATION DEPARTMENT—continued. īncōme and Expenditure Account—continued. Child Welfare.—Non-institutional. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 8,426 0 0 By Recoveries from parents, &c., for travellingSalaries of officers .. .. .. .. 18,604 3 5 expenses, &c. .. .. .. .. 684 3 4 Rent of offices, office requisites, &c. .. .. 2,056 12 9 Earnings of boys placed at service: deceased Alterations to Wellesley Street Post-office build- (earnings forfeited)" .. .. .. 2,136 8 8 ing, Auckland, to provide accommodation for Rent of buildings .. .. .. .. 234 5 3 Child Welfare Office .. .. . . 345 16 0 Adjustment of amount overcharged to mainDepreciation on office furniture, &c. .. . . 169 0 0 tenance of buildings: Auckland Hostel, Travelling-expenses of staff and children (in- 1930-31 .. .. .. .. 42 0 0 eluding depreciation on cars, &c.) .. .. 5,783 10 2 Balance, carried to Child Welfare Income and Telephones .. .. .. .. 422 810 Expenditure Account .. .. .. 133,629 11 11 Maintenance of children boarded-out— • £ s. d. Payments to foster-parents 88,724 12 2 Clothing, &c. .. . . 6,701 19 4 Post and Telegraph Department : Commission on payments . . .. 695 13 1 96,122 4 7 Maintenance of inmates in private institutions.. 2,973 15 10 Interest on capital (furniture, &c.) .. .. 97 0 0 Boys' Hostel, Auckland— £ s. d. Interest on capital .. 210 0 0 Depreciation on buildings .. 95 0 0 305 0 0 Transfer and removal expenses of staff, &c. .. 88 4 0 Legal expenses .. .. .. .. 38116 Refunds of inmates' earnings . . .. 262 2 9 Refunds of maintenance payments .. . . 261 15 7 Postage .. .., .. .. .. 770 3 9 £136,726 9 2 £136,726 9 2 Stores Summary Account. Expenditure. £ s. d. Income. £ s. d. To Balance (loss) from Wellington Store Account .. 308 11 7 By Balance (profit) from Auckland Store Account .. 35 8 2 Balance (loss) from Dunedin Store Account .. 176 811 Balance (profit) from Factory Account .. .. 32 5 4 Balance, transferred to Special Schools Summary Account .. .. .. .. .. 417 7 0 £485 0 6 £485 0 6 Central Store, Wellington. Trading Account for the Year ended 31st March, 1932. Dr. £ s. d. Gr. £ s. d. To Stock, Ist April, 1931 .. .. .. 2,564 3 3 By Issues to institutions, &c. .. .. .. 6,033 6 1 Pui'chases and issues from factory .. .. 5,011 18 9 Sale of surplus stores .. .. .. 18 11 7 Balance, carried to Profit arid Loss Account .. 498 9 0 Stocks, 31st March, 1932 .. .. .. 2,022 13 4 £8,074 11 0 j 0 Profit and Loss Account. Dr. £ s. d. Cr. £ s . a. To Head Office administration charges .. . . 45 0 0 By Balance brought down .. .. .. 498 9 0 Salaries and wages .. .. .. .. 408 0 0 Balance (loss), carried to Store Summary Account.. 308 11 7 Rent .. . . .. . . 64 0 0 Outward freight .. .. .. 123 19 0 Eire insurance on stock .. .. .. 21 15 5 Sundries .. .. .. .. .. 982 Telephone .. .. .. .. .. 7 18 0 Depreciation on fittings, &c. .. .. .. 15 0 0 Interest on capital .. .. .. ..11200 £807 0 7 | £807 0 7 *

24

B.—l [PT. IVI.

L j EDUCATION DEPARTMENT—continued. Income and Expenditure Account—continued. Branch Store, Auckland. Trading Account for the Year ended 31st March, 1932. Dr. £ s. d. Or. £ g . d. To Stock, Ist April, 1931 .. .. .. 797 14 7 By Issues to institutions, &c. .. .. .. 1,581 17 0 Purchases and transfers from Wellington Store.. 1,387 7 3 Stock, 31st March, 1932 .. .. .. '739 13 0 Balance, carried to Profit and Loss Account .. 136 8 2 £2,321 10 0 £2,321 10 0 Profit and Loss Account. Dr. £ s. d. Cr. £ g f j To Head Office administration charges .. .. 50 0 Bv Balance brought down .. 136 8 2 Bent .. .. .. .. 17 0 0 Salaries .. .. .. .. .. 38 0 0 Depreciation on fittings .. .. .. 4 0 0 Interest on capital .. .. .. .. 37 0 0 Balance (profit), carried to Stores Summary Account 35 8 2 £136 8 2 £136 g 2 Dunedin Branch Store. Trading Account for the Year ended 31st March, 1932. Dr. £ s. d. Or. £ 8 , d. To Stock, Ist April, 1931.. .. .. .. 654 13 11 By Issues to institutions, &c. .. .. .. 420 8 7 Purchases and transfers from Wellington Store .. 322 7 4 Sale of surplus stores .. .. .. .] 21 4 0 Stocks, 31st March, 1932 .. .. ~ 433 19 9 Balance, carried to Profit and Loss Account .. 101 8 11 £977 1 3 £977 1 3 Profit and Loss Account. Dr. £ s. d. Cr. . £ s . c | To Balance brought down .. .. .. 101 8 11 By Balance (loss), carried to Stores Summary Account 176 811 Head Office administration charges .. .. 5 0 0 Salaries .. .. .. .. 20 0 0 Rent .. .. .. .. .. 20 0 0 Depreciation on fittings .. .. .. 3 0 0 Interest on capital .. .. .. .. 27 0 0 £176 8 11 £176 8 11 Factory, Wellington. Trading Account for the Year ended 31st March, 1932. ,)r - Cr. £ s. d. To Stock, Ist April, 1931— ' £ s. d. £ s. d. By Goods manufactured and issued .. .. 2,265 17 5 Uncompleted jobs .. .. 122 17 3 Sale of rags .. .. .. .. 216 7 Materials .. .. .. 117 5 2 Stocks, 31st March, 1932— ■£ s. d. —— 240 2 5 Materials .. .. .. 27 2 8 Issues from Central Stores .. .. .. 1,318 15 0 Part-manufactured goods .. 190 17 10 Wages .. .. .. .. 765 5 8 * 218 0 6 Balance (gross profit) carried down .. .. 162 11 5 £2,486 14 6 £2,486 14 6 Profit and Loss Account. Dr. . £ S. d. Cr. £ I d . To Power and lighting .. .. .. 17 13 7 By Balance (gross profit) brought down .. .. 162 II 5 Sundries .. .. . . .. .. 14 12 6 Rent .. .. .. . , 30 0 0 Interest on capital .. .. .. .. 25 0 0 Depreciation .. .. .. .. 28 0 0 Head Office administration .. .. .. 15 0 0 Balance (net profit), carried to Stores Summary Account .. .. .. .. 32 5 4 £162 11 5 £162 11 5

4 B. 1 [PT. IV].

25

B.—l [PT. IV],

EDUCATION DEPARTMENT —continued. Balance-sheet as at 31st March, 1932. Liabilities. Assets. Capita] provided by Treasury— £ s. d. £ s. d. National Development Account— £ s. d. £ s. d. Public Works Fund !. 7,333,790 5 10 Grants to Education Boards Consolidated Fund .. 1,092,329 19 7 and other Boards for 8,426,120 5 5 sites, buildings, Reserve for depreciation .. .. .. 99,971 910 equipment, &c., for — Boys and girls at service: Wages in hands of Elementary education .. 4,987,149 15 8 Department .. .. .. .. 84,436 3 1 Kindergartens.. .. 8,336 16 2 Sundry creditors — £ s. d. Post-primary education 1,962,007 010 General .. .. 33,396 10 2 Higher education .. 818,526 3 3 Government Departments,. 2,802 14 10 Training of teachers .. 184,085 12 5 36,199 5 0 Education of the blind .. 38,000 0 0 Amounts paid to Department 7,998,105 8 4 in advance— Departmental assets — Gramophones .. .. 527 10 10 Land ... .. .. 59,234 11 9 Gazette .. .. .. 35 6 2 Buildings .. .. 307,482 18 8 Teachers'certificate fees .. 349 15 3 Hydro-electric services .. 2,300 0 9 912 12 3 Water services .. .. 1,024 2 4 School for the Deaf, Sumner— Furniture, fittings, &e. .. 26,137 16 10 Income from bequests for special purposes .. 137 19 11 Farm and other plant, imCapital Account bequests for special purposes 2,710 14 0 plements, &c. .. .. 5,988 14 10 Stores Suspense Account .. .. .. 1,761 5 5 Motor buses, cars, and cycles 9,352 7 3 Treasury Adjustment Account .. .. 3,387,377 18 11 Typewriters and office appliances .. .. 1,761 10 9 Library .. .. 418 9 I 413,700 12 3 Stocks of material on hand, 31st March, 1932 — School books and requisites 1,419 4 11 General stores .. .. 8,300 18 3 Farm-produce .. .. 1,611 17 II Live-stock .. .. 2,218 19 3 13,551 0 4 Stores Deficiency Account .. .. .. 1,7615 5 Official stamps on hand, 31st March, 1932 .. 21 9 11 Amount paid in advance .. .. .. 12 1 6 Sundry debtors — £ s. d. General .. 105,325 6 2 Less reserve .. .. 22,274 9 4 83,050 16 10 Government Departments 51,963 13 2 135,014 10 0 Cash in Post Office Savings-bank : Sumner bequests .. .. .. .. .. 137 19 11 Cash in hands of Public Trustee : Sumner bequests .. .. .. .. .. 2,710 14 0 Cash in hands of Post Office Savings-bank : Wages of boys and girls at service .. .. 84,124 3 3 i Cash in hands of Post Office at 31st March, 1932 392 17 8 Balance from Income and Expenditure Account 3,390,095 11 3 £12,039,627 13 10 | £12,039,627 13 10 C. E. Crawford, A.R.A.N.Z., Accountant. T. B. Strong, 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. 11. Fowler, Deputy Controller and Auditor-General.

26

B.—l. [PT IV

ELECTORAL DEPARTMENT. Income and Expenditure Account por the Year ended 31st March, 1932. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. ■. 4,440 12 0 By Miscellaneous revenue .. .. .. 444 9 1 By-election, expenses of .. .. .. 533 13 2 Balance carried down ~ .. .. 66,364 311 General election — Expenses of .. . . ■. .. 28,480 11 I Preparation of rolls .. .. 22,113 10 7 Licensing poll, expenses of .. .. .. 464 5 11 Postage .. .. .. .. .. 4,416 7 2 Printing and stationery .. .. .. 795 7 5 Compulsory enrolment of electors .. .. 1,109 .15 2 Rent 1,157 3 7 Losses in Suspense .. .. .. 50 19 2 Sundries .. .. .. .. 2,355 0 9 Depreciation .. .. .. .. 891 7 0 £66,808 13 0 £66,808 13 0 £ s. d. £ s. d. To Balance brought down .. .. .. 66,364 311 By Miscellaneous revenue .. .. .. 0 9 0 Interest on capital .. .. .. 608 3 0 Balance carried to Balance-sheet .. .. 66,971 17 11 £66,972 6 11 £66,972 6 11 Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. £ s. d. Fixed capital as at 31st March, 1932 .. .. 13,990 4 5 Furniture and fittings .. .. .. 11,516 14 8 Creditors — £ s. d. Mechanical appliances .. .. .. 267 10 3 Departmental .. .. 234 311 Stock of rolls .. .. .. .. 2,160 11 0 Sundry .. ' .. .. 119 15 1 Stock of maps .. .. .. .. 45 8 6 353 19 0 Sundry debtors: Departmental .. .. 44 5 3 Depreciation Reserve .. .. .. 8,876133 Losses in Suspense .. .. .. .. 50 19 2 Writings-off in Suspense .. .. .. 50 19 2 Excess of expenditure over income .. .. 66,971 17 11 Treasury Adjustment Account .. .. 57,785 10 11 £81,057 6 9 £81,057 6 9 Note. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental assessed by Public Works Department; lb) interest at 4J per cent, on capital as at 31st March, 1932. R. P. Ward, Under-Secretary, Justice 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 notes.—J. H. Fowler, Deputy Controller and Auditor-General.

GOVERNMENT FIRE INSURANCE FUND. (Established under section 133, Public Revenues Act, 1926.) Revenue Account for the Yeab ended 31st March, 1932. Dr. £ s. d. | Gr. £ s. dTo Accumulated fund as at Ist April, 1931 .. 58,894 13 2 j By Claims — Public Trust Office —Interest on balance at credit 3,039 611 Defence Department .. .. .. 300 7 5 Health Department .. .. .. 127 9 5 Justice Department .. .. .. 65 0 0 Mental Hospitals Department .. .. 706 0 2 Police Department .. .. .. 84 2 0 State Forest Service .. .. .. 915 2 7 £ s. d. Education Department .. 11,405 12 10 Less amount overclaimed prior to Ist April, 1931 .. 13 10 8 11,392 22 13,590 3 9 Accumulated fund as at 31st March, 1932 .. 48,343 16 4 £61,934 0 1 £61,934 0 1 Balance-sheet as at 31st March, 1932. £ s. d. £ s. d. Accumulated fund as at 31st March, 1932 .. 48,343 16 4 Amount invested in the Common Fund of the Public Outstanding claims .. .. .. .. 6,258 7 6 Trust Office .. .. .. 54, 403 3 4 Sundry debtors for claims overpaid .. ~ 199 0 6 £54,602 3 10 £54,602 3 10 Contingent liability—Estimated value of Govern- £ s. d. ment buildings at Napier destroyed by fire during the earthquake on 3rd February, 1931, which is likely to become a claim on the fund .. 13,775 0 0 i 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. 11. Fowler, Deputy Controller and Auditor-General.

27

B.—l [PT. IYI.

GOVERNMENT LIFE INSURANCE DEPARTMENT. Revenue Account for the Year ended 31st December, 1931. £ s. d. £ s. d. Amount of funds at Ist January, 1931 8,248,847 5 9 Death claims under assurance policies, Renewal premiums—Assurance, an- including bonus additions .. 200,425 5 0 nuity, and endowment .. .. 611,608 16 6 Endowment assurances matured, inNew premiums (including instalments eluding bonus additions .. .. 274,286 18 0 of first year's premiums falling Endowments matured .. . . 9,149 0 0 due in the year) less reinsurance Premiums returned on endowments . . 151 17 7 premiums .. .. .. 45,889 6 6 Bonuses surrendered for cash 14,954 10 11 Single premiums — Assurance and en- Annuities.. .. .. .. 23,756 16 8 dowment .. .. .. 4,881 14 7 Surrenders .. .. .. 68,394 0 6 Consideration for annuities .. .. 18,065 18 11 Loans released by surrender .. 88,428 16 1 £ s. d. £ s . a. Interest and rent .. 484,526 13 11 Commission, new* .. 28,288 9 1 Less land and income ~ renewal .. 4,466 4 0 tax, £18,753 Is. 3d.; 32,754 13 1 property expenses, Contribution to Public Service Super£2,4B9 ss. 7d. .. 21,242 610 annuation Fund .. ~ 725 6 9 463,284 7 1 I Expenses of management — Salaries. £s. d. Head Office . . 19,949 4 0 Branch offices and agents .. 11,872 17 4 Extra clerical assistance .. .. 3,129 18 0 Payment to Treasury under Finance Act, 1931 (No. 2) .. 2,748 18 0 Medical fees and expenses .. .. 1,868 3 6 Travelling-expenses 466 7 ] Advertising .. 397 15 11 Printing and stationery .. .. 1,520 3 3 Rent .. .. 4,888 410 Postage and telegrams .. .. 2,550 2 8 General expenses .. 4,729 18 9 54,121 13 4 Contribution to Hawke's Bay Earthquake Relief Fund . . . . 500 0 0 Cash lost in Hawke's Bay earthquake.. 51 6 5 Written off on account of demolition of Head Office building . . . . 15,000 0 0 Property depreciation . . .. 1,250 0 0 Transfer to Investment Fluctuation Reserve Account .. .. 40,000 0 0 Amount of funds, 31st December, 1931 8,568,627 5 0 £9,392,577 9 4 £9,392,577 9 4 ~ * Including agents' allowances. ir-r-r— —=—■ —= Balance-sheet as at 31st December. 1931. Liabilities. £ s. d. Assets. £ s. d. Total Assurance, Annuity, and Endow- Loans on policies .. .. .. 1,198,959 12 11 ment Funds (as per Revenue Account) 8,568,627 5 0 New Zealand Government securities . . 2,235,460 0 0 Claims admitted, proofs not yet com- Rural Advances Bonds .. . . 85,569 0 0 pleted .. 33,523 16 0 Municipal Corporation debentures 262,910 3 5 Annuities 220 10 4 County securities .. .. 122,070 1 7 Commission . . . . .. 640 14 4 Harbour Board debentures .. 26,500 0 0 Medical fees .. .. .. 131 5 0 Town Board debentures .. .. 27,129 911 Premium and other deposits .. 8,309 8 2 Road Board debentures .. 21,800 0 0 Sundry creditors .. .. .. 7,237 19 1 Drainage Board debentures 1,727 4 0 Accident and Fidelity Fund .. 4,851 18 5 Power Board debentures .. .. 717,726 17 5 Investment Fluctuation Reserve 270,694 12 10 Landed and house property .. 124,746 0 1 Sinking Funds on Local Body Loans 18,621 010 Landed and house property (leasehold) 1,837 15 8 Mortgages on property .. .. 3,777,109 0 10 Properties acquired by foreclosure .. 10,042 7 0 Overdue premiums on £ s. d. policies in force .. 10,788 5 2 Outstanding premiums due but not overdue 60,238 13 1 71,026 18 3 Overdue interest .. 50,992 13 1 Outstanding interest due but not overdue 15,072 15 2 Interest accrued but not due .. .. 116,832 0 8 182,897 8 11 Agents' balances .. .. .. 51 19 5 Sundry debtors .. .. .. 733 11 5 Deposited with bank .. .. 20,000 0 0 Cash in hand and on current account.. 24,560 19 2 £8,912,858 10 0 £8,912,858 10 0 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.

28

B. —1 [Pt. IV],

GREYMOUTH HARBOUR BOARD : SPECIAL COAL RATE. {Crown's proportion of special coal rate collected by Greymouth Harbour Board under section 12, Greymouth Harbour Board Act, 1884 ) Income and Expenditure Account foe the Year ended 31st March, 1932. Expenditure. £ s. d. Income. £ g d To Interest at 5 per cent, on capital liability .. 7,081 19 0 By Coal rate received .. .. 1 530 2 5 Amount collectable outstanding .. .. 219 2 7 Balance .. .. ~ .. 5,326 14 0 £7,081 19 0 £7,081 19 0 £ s. d. « £ 1 To Balance Ist April, 1931 .. .. .. 196,182 14 8 By Balance .... 201 mn s a Balance brought down .. .. .. 5,326 14 0 ' £201,509 8 8 £201,509 8 8 Balance-sheet as at 31st March, 1932. Liabilities. £ a. d. Assets. £ g. d. Capital liability . . .. .. .. 141,639 I 0 Amount of coal rate collectable but outstanding 219 2 7 lnterst due and unpaid .. .. .. 201,728 11 3 Treasury Adjustment Account .. .. 141,639 1 0 Income and Expenditure Account .. .. 201,509 8 8 £343,367 12 3 £343,367 12 3 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.

29

B.—l [PT. IV],

HAURAKI PLAINS SETTLEMENT ACCOUNT. Rate Account as at 31st March, 1932. X)r. £ s. d. Or. £ s. d. To Cost of maintenance . . i,749 12 1 By Balance .. .. 547 18 4 Rates written off ■ ■ ■ ■ - 17 14 6 Bates levied .. . . 2,314 1 1 Penalty, 1930-31, remitted .. . . . . 1114 4 Penalty, 10 per cent. . . .. 93 0 0 Balance .. .. .. •• 1,076 8 G £2,954 19 5 £2,954 19 5 Revenue Account foe the Year ended 31st March, J 932. £> r _ Cr. £ 8. d. To Interest on debentures issued under Hauraki £ s. d. By Accrued rent .. .. . . . . 9,427 4 9 Plains Settlement Act, 1926 .. .. 32,722 13 11 Accrued royalties .. .. .. .. 42 6 3 Interest on expenditure from Public Works Fund 202 16 0 Grazing fees .. .. .. .. 162 5 9 Administration expenses .. .. .. 385 10 7 Tram freights and ferry fares .. .. 252 16 4 Remissions of rent .. .. .. • • 136 8 0 One-half loss, Kaihere Ferry, recoverable from Rebates rent and interest .. .. • • 578 13 0 County Council .. .. .. .. 816 5 Interest on temporary loan .. .. . . 615 10 Interest on investments .. .. .. 190 18 0 Irrecoverable rents, &o. .. • ■ • • 172 10 7 Interest on sales of land . . .. .. 530 3 2 Interest allowed on sinking-fund contribution .. 365 18 I Miscellaneous services .. .. .. 644 19 (i Net loss carried down .. .. .. 22,579 19 8 £34,205 7 II £34,205 7 11 £ s. d. £ s. d. To Net loss brought down .. .. •• 22,579 19 8 By Balance carried forward .. ..146,339 1 1 Balance from previous year .. .. 123,759 1 5 £146,339 1 1 £146,339 1 1 Balance-sheet as at 31st March, 1932. Liabilities. Assets. Capital Account — £ s. d. £ s. d. Improved land handed over to Land Board for Debentures issued under Hauraki settlement— £ s. d. £ s. d. Plains Act, 1926 — Leased .. .. .. 194,227 911 Debentures at— £ Unleased .. .. .. 5,609 17 8 3J per cent. ..60,000 » 199,837 7 7 3f per cent. .. 25,000 Unpaid purchase price of land sold on deferred 4 percent. .. 592,300 payment .. .. .. .. .. 13,388 10 7 4J per cent. .. 122,500 Unimproved value of land not disposed of .. 42,325 14 11 54 per cent. .. 10,000 Improvements on adjoining Crown lands .. 7,710 0 0 809,800 0 0 Permanent 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 metalling Value of Crown lands set apart of roads .. . . .. .. .. 521,540 16 10 under the Act .. .. 45,000 0 0 Artesian wells— £ s. d. 859,870 0 0 Crown tenants, Hauraki Plains .. 433 2 5 Discharged Soldiers Settlement Account —Merged Permanent reserves and Crown interests under section 20, Discharged Soldiers lands . . .. .. 216 10 9 Settlement Amendment Act, 1923 .. .. 435 6 9 649 13 2 Consolidated Fund — Buildings .. .. .. .. .. 5,328 16 3 Interest on debentures under £ s. d. Wharves .. .. .. .. .. 3,959 5 0 Local Bodies' Loans Act, 1908 22,083 6 8 Machinery and plant .. .. .. .. 43,379 18 2 Interest on expenditure out of Live-stock .. . . . . .. .. 65 5 0 Public Works Fund .. 4;867 4 0 Loose tools .. .. .. .. .. 271 10 9 Interest on temporary loans .. 628 911 Stores and fuel .. .. .. .. 4,773 11 3 Rates unpaid, 1917-21 . . 31 13 2 Stamps on hand .. .. .. .. 110 Interest on debentures under Sundry debtors — £ s. d. Hauraki Plains Act, 1926 .. 123,833 14 3 Rent .. .. .. 3,401 3 4 151,444 8 0 Rates .. .. .. 3,273 9 10 Interest on debentures accrued but not due .. 6,134 1] 1 Instalments of principal on deSundry creditors — £ s. d. ferred-payment sales .. 129 15 11 Miscellaneous .. .. 1,840 0 2 Interest on deferred-payment sales 163 19 0 Departmental .. .. 39 14 3 Interest on well-boring .. 103 16 5 1,879 14 5 Law-costs .. .. .. 92 10 10 Rents charged in advance .. .. .. 2,375 0 0 Ferry fares and tram freights .. 79 16 9 Rate Account .. .. .. .. . . 1,076 8 6 Grazing .. .. .. 80 8 8 Suspense Account .. .. •• .. 71 13 11 Royalties .. .. .. 247 14 1 Writings-off in Suspense .. • • ■. 193 11 2 Miscellaneous .. .. 6,275 12 7 Payments in advance— £ s. d. Departmental .. .. 749 1 6 Rent 50 5 5 14,597 8 11 Interest on deferred - payment Postponed rent .. .. .. .. 627 11 3 sa l es .. .. .. 0 17 Losses in Suspense .. .. .. .. 193 11 2 Rates .. .. .. 1 4 11 Interest accrued but not due on sales .. .. 134 0 0 51 11 11 Investment in Public Debt Redemption Fund .. 9,513 11 3 Revenue Account —Balance forward .. .. 146,339 1 Cash in transit from Post Office .. .. 0 13 Cash in Public Account .. .. .. 44 10 4 £1,023,532 5 9 £1,023,532 5 9 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 Debts Reserve should be created. (3) Suggestions in reference to the treatment of expenditure on lands already handed over for settlement were made to and are at present under consideration by the Department.—J. H. Fowler, Deputy-Controller and Auditor-General.

30

B.—l [Pt. IYI.

DEPARTMENT OF HEALTH. General Revenue Account for the Year ended 31st March, 1932. Expenditure. Income. £ s. d. £ s. d. To Bacteriological Laboratory Service : Net cost .. 5,944 6 3 By Sera : Net profit on working .. 367 0 0 Departmental institutions : Net cost, as Contributions by local bodies towards per Income and Expenditure Ac- inspection services .. .. 13,555 4 9 counts Contributions by Dental Clinic ComSt. Helens Maternity Hospital— £ s. d. mittees towards cost of clinics .. 4,89114 0 Auckland .. .. .. 8,181 16 10 Registration and other Gisborne .. .. .. 2,906 9 3 fees £ s. d. Wanganui .. .. .. 2,200 211 Private-hospital license Wellington .. .. .. 6,176 16 11 fees .. .. 570 13 9 Christchurch .. .. .. 2,983 6 0 District-nursing fees.. 62 4 0 Dunedin .. .. .. 2,595 510 Medical practitioners Tnvercargill .. .. .. 2,759 2 3 registration fees .. 177 0 6 King George V Orthopaedic and General Masseurs registration Hospital, Rotorua .. .. 11,432 17 11 and examination Queen Mary Hospital, Hanmer .. 13,524 411 fees .. .. 53 19 0 Infectious Diseases Hospital, Rotorua Nurses and midwives (closed) .. .. . . 400 6 9 registration and exPukeroa Sanatorium for Consumptives, amination fees .. 1,030 0 8 Waipukurau .. .. .. 5,925 6 4 Plumbers registration Leper Station, Quail Island (closed).. 1,445 0 9 andexaminationfees 627 7 8 Otaki Sanatorium for Consumptives .. 2,445 0 4 Opticians Act —Regis- . 62,975 17 0 tration and examiSubsidies to Hospital Boards and sepa- nation fees .. 302 3 1 rate institutions — Cemeteries Act 56 3 0 On levies by local bodies for capital 2,879 11 8 purposes .. .. .. 68,167 311 Health Act : Bills of health fees .. 32 0 0 On levies by local bodies for mainten- Miscellaneous income .. .. 0 15 ance purposes .. .. .. 476,687 12 9 Balance carried down (being excess of Voluntary contributions .. .. 9,919 111 expenditure over income) .. 787,678 2 8 Bequests .. .. •• 3,015 17 3 557,789 15 10 Grants in aid of medical and social relief — Royal New Zealand Society for the Health of Women and Children, and Women's National Reserve .. 22,360 5 5 University of Otago and medical reseach .. .. ■ ■ 195 2 7 Other grants in aid of medical and social relief .. .. .. 2,278 15 1 Relief of indigent persons .. .. 5,615 12 5 30,449 15 6 Sundry small grant e . . . . . • • • 52 0 0 School hygiene : Net cost .. .. .. •• 19,392 16 8 Dental hygiene (see contra for contributions by Dental Clinic Committees) .. .. •• 48,359 0 3 Maori hygiene: Net cost .. .. •• ■■ 8,272 7 4 Maternal welfare : Ante-natal clinics, &c. : Net cost .. 129 5 2 Dangerous Drugs Act: Net cost* .. ~ •. 64 610 Health Act expenses : Net cost— £ s. d. Board of Health expenses .. .. 137 16 11 Infectious diseases (expenses of preventive measures and in connection with outbreaks) . . ■ ■ 498 10 4 Fees for notification of infectious diseases .. .. •. 573 2 6 Inspection of vessels (including medical fees and launch-hire) .. .. 2,370 4 2 Quarantine expenses (maintenance of stations) .. .. 472 8 11 Other Health Act expenses .. 2,552 7 11 6,604 10 9 Social Hygiene Act (maintenance of V.D. clinics, including payments for treatments, &c.) .. .. 107 4 8 Sale of Food and Drugs Act: Net cost* .. .. 445 8 8 Medical Practitioners Act (expenses of Medical Board, (fee.) 242 18 3 Masseurs Registration Act (examination expenses, &c.) 100 12 8 Nurses and Midwives Registration Act (examination expenses, &c.) .. .. .. 1,036 5 5 Opticians Act (examination expenses, &c.) .. • • 169 0 8 Plumbers Registration Act (examination expenses, &c.) 524 0 10 Transfer and maintenance of New Zealand lepers at Makogai .. .. • • • • • • 680 5 6 General administration — £ s. d. Salaries and temporary assistants .. 46,611 3 2 Travelling, transfer, and removal expenses .. .. .. • • 6, 033 7 6 Office expenses (rent, telephone, postages, telegrams, and printing and stationery, &c.) .. ... .. 6,589 11 6 Law costs .. . . .. 23 17 8 Expenses of delegates attending overseas medical and health conference 6 1 0 Bad debts other than institutional .. 4 15 0 Other expenses .. .. .. 1,408 15 8 — 60,677 11 6 Depreciation on buildings, equipment, &c. (other than institutional), including loss on realization of departmental motor-cars .. .. .. 5,120 1 8 Supplies from Head Office store and institutions used for earthquake-relief purposes .. .. .. • • 226 3 1 £809,403 14 6 £809,403 14 6 £ s. d. £ s. d. To Balance brought down .. .. .. .. 787,678 2 8 By Balance after charging interest on Interest on capital at per cent, per annum (other than capital .. .. .. .. 792,603 9 7 institutional) .. .. .. •• 4,925 611 £792,603 9 7 £792,603 9 7

* Do not include any portion of the fines recovered in successful prosecutions taken under these Acts by the Department.

31

DEPARTMENT OF HEALTH—continued. Bacteriological Laboratory Working Accounts for the Year ended 31st March, 1932.

05 TfH O O CO o CO CO IMb OS «+? CO CO „ . CO CO 02 00 00 « «rt ~ *> ~ c+J IC r-H CO C+* c 4 CO o* £3 rn 52 CO 2:2 g : w 4 « 55 .1 s . * -p EH r=i oq «2 I—l r-H H co co 0Q I—l1 —I r o' Q 3 • § Q • A <9 h . • a & 8 R so H ft M H 11 3 o P Is ° ?! P5 Ho « PH § _Jī ___ . ot> i> H i> o t> Sj HMTH CJ T*< © TH 0 O O O <Z2 A3 "" ft HHH pq Oi r-H HCO rJH r hHOOObtOIO CO I> CO y »00 coco en Hc+}<m<m,—i»o co a co co r . c+s i> co r-H 00 05 iz co co 00 *% •> *■ #* ri I > Ph r-H tH CO CO H 5 g g P •• • 8 £ • 8 ' ' ' < I ' % % 1 O © g :: ; >-i :::•••• & : o g S a 1 E-1 • ■ h 2 . §'' Ē o g § —r w HH *C Ph o Ph Ê 5 <1 : : : : 2- : : : : : W 0 ■+3 jLI O r-H ® eg *43 «a P ā .15 «2 t? r 1 » & ā go . .13 . o . g ■"5 g O _'"S" g g c§ 2-g t 2° §1 ° Jl-Sg-Sl'S ■»<< -p P t „3 ® h O © H h CQPM O a> P3 Ph PH H w EH £ o ' o H H

B.—l [PT. IV].

32

V accine j I III WeLtagfen. Auoklana ' Dunedin. Greymouth. Gisborne. j Hamilton. Inyercargill. Napier. Plymouth, j P 1tatb. 0n ! Wanganui. Wellington. Whangarei. Totals. „ Q+ . Dr \ A . . £ S f ; d „ £ s - d - f c , s - d - f s " d " £ s - d - £ 8. d. £ s. d. ! £ 8. d. £ s. d. £ s. d. £ B. d. £ s. d. £ s. d. £ s. d. £ s. d. To Stock on hand, 1st 15 0 0 .. 18 18 0 .. .. qq ic a April, 1930 " " " " " " " ** " 66 18 U Purchases and general 143 12 7 30 7 0 9 19 1 8 12 8 .. .. .. .. 4 0 6 3 10 0 4 16 0 3 10 0 .. 6 10 0 214 17 10 expenses Contributions to Hos- ... 1,350 0 0 .. 90 0 0 .. 135 0 0 : 135 0 0 90 0 0 135 0 0 .. 90 0 0 1 350 0 0 3 375 0 0 pital Boards ' ' Salaries .. .. .. .. 1,287 0 0 .. 382 10 0 .. 346 10 0 .. .. .. .. .. .. 382 10 0 2,398 10 0 Total debits .. 158 12 7 1,380 7 0 1,315 17 1 98 12 8 382 10 0 135 0 0 346 10 0 135 0 0 94 0 6 | 138 10 0 4 16 0 93 10 0 1,350 0 0 389 0 0 6,022 5 10 Cr. \ 1 /. f; I , By Sales .. .. 42 17 6 .. .. .. .. .. .. .. .. j 1 42 17 fi Stocks on hand, 31st 12 3 1 .. 22 19 0 .. " " " ! " ! tt L , March, 1931 ' " " " " "' " '' 35 Z i 1 j j | Total credits 55 0 7 .. 22 19 0 .. : .. .. . . .. ., _ _ _ : 77 19 7 Net cost .. 103 12 0 1,380 7 0 1,292 18 1 j 98 12 8 j 382 10 0 | 135 0 0 346 10 0 135 0 0 94 0 6 138 10 0 4 16 0 93 10 0 1,350 0 0 j 389 0 0 ;5,944 6 3

s—B. 1 [PT. IV].

B.—l [PT. IV]

DEPARTMENT OF HEALTH— continued. Income and Expenditure Accounts for the Year ended 31st March, 1932. St. Helens Maternity Hospitals.

33

Ī Auckland. Christchurch. I Dunedin. Gisborne. Invercargill. Wanganui. j Wellington. Totals. „ j t „ j ! £ s d £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Expenditure. £ s a t . • • 16 n 4 „ w 4 3og ]2 g j 175 1 Q 4233 16 4 To Provisions . 'qo 4 7* n 11*13 10 39 16 0 96 9 2 114 18 5 144 15 8 90 9 11 933 18 9 Surgery and dispensary " 1 8*3 0 6 1 180 6 7 1,280 17 6 1,268 11 5 1,087 5 3 3,024 14 9 12,911 7 4 Salaries and wages Ysi4 19 6 705 10 6 'ō39 3 3 516 17 4 697 10 5 447 0 9 1.288 12 0 5,509 13 9 Domestic 1-314 19 6 70o O b oja J 94 0 7 0 1 6 1 11 9 546 14 9 1,584 13 10 Establishment 97 8 in 37 14 10 203 0 8 201 6 9 158 9 7 123 8 10 35 12 4 787 1 10 Grounds > | 27 8 10 37 14 10 zw u » 12 3 1 12 17 7 15 2 6 18 16 1 100 5 11 Miscellaneous maintenance .. .. .. ® ° 72 15 6 .. •• •• 150 14 9 Miscellaneous expenditure .. .. •• 11 l\) a Depreciation— 22 J() 4 209 8 7 236 7 8 105 9 0 304 5 1 1,955 12 8 Buildings.. .. ■■ OR, i i i fi 2 1 4 109 12 1 82 16 7 104 0 3 122 13 6 200 16 3 1,169 1 1 Equipment 387 1 1 lb. 1 4 iuy i 2 14 4 1 11 3 7 5 5 11 11 0 Other improvements .. •• •• •• j/ g 263 9 1 134 17 6 243 13 6 1,151 8 2 2,836 1 4 Bad debts written off .. •• •• «5/ 13 2 24<J ? n 176 8 2 287 3 8 227 16 2 507 17 4 2,283 3 0 Administration .. nq n fi 123 14 6 "l0 18 9 0 5 10 0 15 11 6 13 3 85 13 9 341 2 6 Maintenance of outdoor services .. •• 113 0 b la 14 Lu 1 : 9;167 10 4 4,435 7 5 j 3,142 7 5 3,292 19 7 3,495 18 7 2,836 13 11 8,437 6 10 34,808 4 1 K 7co so 2 588 16 11 2 245 13 11 2,484 0 0 2,275 11 11 1,902 15 0 5,229 18 10 22,510 4 7 1! !! K 8 10 ''394 9 1 '349 11 11 I "'422 9 3 I '483 10 4 ! '297 7 11 ' '946 18 1 | 15 5 j 8,181 16 10 2,983 6 0 2,595 5 10 2,906 9 3 2,759 2 3 j 2,200 2 11 6,176 16 11 27,803 0 0 _ /«.come. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Fees receivable . *. '■ 0 776 19 0 1,179 9 0 877 7 0 2,992 0 11 11,198 3 6 I nd ° or '339 0 0 '301 19 6 44 2 6 1 0 0 8 7 6 24 15 0 183 17 6 903 2 0 Outdoor .. ■ • - • • • 4 12 9 7 4 2 5 17 3 0 18 6 .. .. 18 12 8 Babies •• •' • •' •' 57 19 10 25 3 4 31 11 8 31 16 11 31 9 7 178 1 4 SafceTarteddown !! " " 5,783*8 0 2,588 16 11 2,2« IS 11 2,484 0 0 2,275 11 11 1,902 15 0 5,229 18 10 22,510 4 7 i 9.167 10 4 4,435 7 5 3,142 7 5 3,292 19 7 3,495 18 7 2,836 13 11 8,437 6 10 34,808 4 1 f , , Q 1C1 1R 1A 9 Q»q fi n 9 5Q5 5 10 2 906 9 3 2,759 2 3 2,200 2 11 6,176 16 11 27,803 0 0 By Excess of expenditure over income after charging j 8,181 16 10 2,983 b 0 2,595 t> w " interest ' . : . • — :

B.—l

L [PT. IV].

DEPARTMENT OF HEALTH—continued. Income and Expenditure Accounts for the Year ended 31st March, 1932. Institutions other than St. Helens Maternity Hospitals.

34

Ki Hn?nZf V Isolation Pukeora J XS" «, 0taki Quail Island Total8 . ! lotorua.' Hospital. Sanatorium. j Hammer' Sanatorium. Leper Station. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Provisions .. .. .. .. . i 1,555 14 1 j .. 3,697 18 0 4,468 11 8 1,474 10 6 .. 11,196 14 3 Surgery and dispensary .. .. .. .. 502 17 0 .. 558 14 9 605 19 6 156 2 4 .. 1,823 13 7 Salaries and wages .. .. .. .. 6,315 5 0 .. 8,204 18 4 10,854 2 7 3,336 15 7 .. 28,711 1 6 Domestic .. .. .. .. .. 1,580 9 11 .. 4,436 2 11 4,051 13 2 1,120 19 6 .. 11,189 5 6 Establishment.. .. .. .. .. 939 11 1 .. 1,821 7 3 1,909 19 0 297 12 9 .. 4,968 10 1 Miscellaneous maintenance .. .. .. 39 19 7 . . 166 4 0 , 235 0 2 53 1 2 .. 494 4 11 Grounds Account .. .. .. .. .. .. 379 7 0 .. • • • • 7 0 Depreciation — _ „ _ Buildings .. .. .. .. .. 1,023 11 0 152 1 6 1,265 2 3 2,276 13 10 450 15 1 41 12 0 5,209 15 8 Equipment .. .. .. .. .. 1,174 5 7 .. 882 19 6 1,333 2 8 244 6 2 18 0 6 3,652 14 5 Other improvements 41 3 0 .. 469 18 6 1,339 19 10 102 3 0 .. HIS,» t Bad debts written off .. .. .. •• 2,418 18 2 20 4 0 .. 504 7 3 59 8 0 j •• 3,002 17 5 Administration expenses .. .. •• 796 1 9 .. 1,321 0 5 1,247 13 6 806 0 3 j •• II? 5 a Farm Working Account .. .. .. .. .. •• •• 101 5 0 | .. 101 5 0 Poultry-farm Work Account .. .. .. .. • ■ •• •• 225 13 1 j .. 225 13 1 Loss on realization .. .. .. .. .. .. . • • • • ! 1 ' ' 16,387 16 2 172 5 6 23,203 12 11 28,827 3 2 8,428 12 5 | 1,445 0 9 78,464 10 11 To Balance brought down .. .. .. .. 7,385 1 5 172 5 6 3,131 8 1 6,371 11 1 726 15 9 1,445 0 9 19,232 2 7 Ornamental grounds .. .. .. .. 590 19 5 .. .. 758 6 7 382 8 1 .. 1,731 14 1 Interest on capital .. .. .. .. 3,456 17 1 228 1 3 2,793 18 3 6,394 7 3 1,335 16 6 .. 14,209 0 4 11,432 17 11 400 6 9 5,925 6 4 13,524 4 11 2,445 0 4 1,445 0 9 35,172 17 0 Income. By Patients' fees receivable — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. General income .. .. .. .. 7,357 5 9 .. 14,756 4 0 .. 7,457 17 0 .. 29,571 6 9 Orthopaedic .. .. .. .. .. 163 116 .. .. .. • • • • 163 11 6 General out-patients .. .. .. .. 207 2 10 .. .. 397 18 2 .. • • 605 1 0 Ex-service .. .. .. .. .. 437 4 7 .. 4,162 4 1 5,073 12 0 .. •• 9,673 0 8 Male .. .. .. .. •• .. .. .. 4,403 6 0 .. •• 4,403 6 0 Female .. .. .. .. .. .. .. .. 10,726 0 6 .. •• 10,726 0 6 Examination of pensioners .. .. .. .. .. 21 16 6 0 10 6 . • • • 22 7 0 Miscellaneous income — Rents .. .. .. .. .. 17113 7 ... 793 0 5 1,517 18 0 238 7 2 .. 2,720 19 2 Sale of refuse .. .. .. . ■ 21 6 3 .. .. 6 10 0 • ■ 1 • ■ 27 16 3 Meals .. •• 5 12 0 .. I •• Board and lodgings .. .. .. .. 122 .. 15 0 I .. 5 12 6 .. 21 14 11 Miscellaneous .. .. .. .. 643 8 1 .. .. 0 12 0 .. • • 644 0 1 Farm Working Account .. .. .. .. .. 318 7 7 307 2 9 .. • • 625 10 4 Grounds, vegetable garden .. .. .. .. .. .. 22 2 2 .. • • 22 2 2 Balance brought down .. .. .. .. 7,385 1 5 172 5 6 3,131 8 1 6,371 11 1 726 15 9 1,445 0 9 19,232 2 7 16,387 16 2 172 5 6 23,203 12 11 28,827 3 2 8,428 12 5 ! 1,445 0 9 78,464 10 II By Excess of expenditure over income after charging 11,432 17 11 400 6 9 5,925 6 4 13,524 4 11 2,445 0 4 j 1,445 0 9 35,172 17 0 interest on capital .

B.—l [PT. IV].

DEPARTMENT OF HEALTH—continued. Institutional Farms, Vegetable-gardens and Poultry Sections Working Accounts for the Year ended 31st March, 1932.

35

Queen Mary Hospital, Hanmer Otaki Sanatorium. Pukeora Totals. Sanatorium Vegetable-garden Vegetable-gardeD Farm. Farm. and Farm. and Poultry Section. Poultry Section. To Stock on hand—- £ s. d. £ a. d. £ s. d. £ s. d. £ s. d. £ s. d. T- .. 731 18 2 620 10 10 15 3 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 Repairs and renewals !. ..! 50 19 1 16 13 6 .. 29 10 8 24 11 7 121 14 10 Fodder | 15 17 4 767 14 .. ~ gSiS f Seeds and manures .. Ill 0 2 134 0 62 9 8 62 9 8 ™'™i 345'i 2 6 " •• 115 17 0 24 7 6 485 17 0 Salaries and wages !.. 541 13 5 529 0 11 66 9 9 429 2 9 501 10 5 2,067 17 3 Other expenses .. .. »10 0 » W « .. 16 2 7 140 8 10 BaEtnceTcarried down .. .. | 813 5 3 465 10 0 24 18 4 1,303 13 7 3,340 6 10 2,805 13 10 154 3 7 1,180 6 9 1,002 6 3 8,482 17 3 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. T0 I B nt"sL b n°:Sa1 0Wn :: ii 494*17 8 158"7 3 2 It 2 62 18 9 '20 14 10 739 14 8 Balance (profit) .. •• 318 7 7 307 2 9 22 2 2 „ - 647 12 6 813 5 3 465 10 0 24 18 4 101 5 0 225 13 1 1,630 11 8 Income. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Supplies to institution- 1,345 15 3 1,677 10 0 .. 561 12 1 .. 3,584 17 4 Meat 466 9 2 4 10 0 .. 159 16 9 .. fl® 11 8 Potatoes and vegetables .. 21 14 4 100 18 4 •• 1 122 4 8 Pnnltrv " " " •• •• 23 16 0 .. 20 18 11 44 14 11 Vegetables and fruit !\. .. 96 3 4 .. 247 16 6 343 19 10 S tktas, & c 46 7 9 2 14 10 .. 21 3.5 .. 70 6 0 Live-stock 193 11 10 10 0 0 .. 15 9 0 .. -19 0 10 ° th f m " 0 0 18"8 0 " 83 "9 3 286"l 9 508'l9 0 Produce .. .. .. 0 0 8 u 25 18 11 25 18 11 Services rendered to institutions .. .. 40 11 11 Stock on hand, 31st March, 1932 564 10 10 . 168 17 6 33 13 0 1,542 4 6 370 5 4 386 9 11 1 14 8 131 12 6 93 3 10 983 6 3 Other .. .. •• 370 „ 4 g 243 4 6 Balance carried down .. • • • • 3,340 ~6~K> 2,805 13:10 154 3 7 1,180 6 9 1,002 6 3 8,482 17 3 Balance brought down .. .. 813 5 3 465 10 0 24 18 4 i 1.303 If j Balance (loss) .. • • • • • • • • •" 813 5 3 465 10 0 24 18 4 101 5 0 225 13 1 1,630 11 8

B.—l [PT. IY].

DEPARTMENT OP HEALTH—continued. Balance-sheet as at 31st March, 1932. Lidbhltti&s, yj Capital Account—■ £ s. d. £ s. d. Land— £ s. d. £ s d Expenditure out of Public Works Institutions.. .. .. 51,463 9 3 Fund to Ist April, 1931 .. 418,351 10 10 Quarantine stations, &c. .. 1,200 0 0 Expenditure out of Public ' ™ /. fi o Q o Works Fund for year ended Buildings— 31st March, 1932, £3,613 Is., Institutions .. .. .. 264,481 9 8 less adjustment for year, Quarantine stations, &c. .. 49'196 12 0 £3,032 17s. lOd. .. .. 580 3 2 313 678 l 8 Stores on hand— 418,931 14 0 At institutions .. .. 13,067 4 0 Expenditure out of Consolidated Sera, vaccine, and laboratory Fund .. .. .. 136,657 19 3 stores .. .. .. 1,705 16 9 555,589 13 3 Drugs, disinfectant, &c., other Creditors — than institutional .. .. 2,11316 0 Departmental .. .. 1,452 4 6 Head Office bulk store .. 6,851 4 7 Sundry .. .. .. 51,052 4 2 , 738 1 4 52,504.. 8 8 Motor-cars, motor-cycles, ajnbuInstitutional fees paid in advance .. 353 5 0 lances, and lorries— Institutional fees Suspense Ac- Institutions.. .. .. 1,890 8 4 count .. .. .. .. 4,450 13 1 Other '.. .. .. 7.711113 Promotion of Health Fund .. .. 696 9 3 ' g Reserve for depreciation—• Live-stock and consumable farm Institutions .. .. .. 110,889 9 6 stores at institutions .. .. .. 2 526 17 7 Other • - • • .. 37, 904 9 2 Furniture, fittings, and equipment— 148,793 18 8 Institutions .. .. .. 55,137 12 2 Writings-off, Suspense Account .. .. 8,139 9 8 Dental clinics .. .. 9,794 5 9 Treasury Adjustment Account .. .. 677,214 5 0 Other .. .. .. 20!047 17 11 „ , — 84,979 15 10 Mechanical office appliances— Institution .. .. .. 555 14 6 Other .. .. .. 1,668 210 2,223 17 4 Libraries (other than institutional) .. 894 19 11 Push bicycles— Institutions .. .. .. 50 9 8 Other .. .. .. 184 9 7 — 234 19 3 l lant and machinery at institutions .. 7 679 18 5 Other improvements— Institutions .. .. .. 36,317 15 1 Quarantine stations .. .. 2,852 19 5 39,170 14 6 Debtors— Sundry .. .. .. 94,130 4 6 Departmental .. .. 283 8 4 94,413 12 10 Assets in Suspense— Institutions .. .. .. 2,964 11 11 Other .. .. .. 748 17 2 — — 3,713 9 1 National Development Expenditure Account .. .. .. 18,196 18 7 Cash— In Post Office or in transit .. 1,347 8 7 On deposit, Promotion of Health Fund .. .. .. 74 9 3 ■ 1,421 17 10 General Revenue Account—Excess of expenditure over income .. .. .. .. 792,603 9 7 £1,447,742 2 7 £1,447,742 2 7 Note.—The accounts include the following charges for which the Department possesses no parliamentary appropriations : (a) Rent ansessed by Public Works Department; (b) interest at 4J per cent, on capital as at Ist April, 1931 ; (c) sundry debtors, £94 130 3s. 6d. includes £67,000 in respect of subsidies advanced to Hospital Boards. A. Keisenberg, A.R.A.N.Z., Secretary. W. T. Findlay, A.R.AN.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. —J. H. Fowler, Deputy Controller and Auditor-General.

36

B.—l [PT. IV],

DEPARTMENT OF INTERNAL AFFAIRS. HEAD OFFICE (INCLUDING SUBDIVISIONS I, 111, IV, VIII, AND SPECIAL ACTS). Income and Expenditure Account fob the Year ended 31st March, 1932. Expenditure. Income. Departmental Administrative Charges. By Sundry revenue— £ s. d. £ s. d. £ s. d. British Nationality of Aliens Act.. .. 529 11 0 To Salaries .. .. .. 25,172 5 7 Cinematograph Films Act .. .. 2,447 1 9 Auctioneers'licenses.. .. 1,771 0 0 By-laws Act .. .. .. .. 9 9 0 Commissions of Inquiry .. 613 8 0 Auctioneers Act, 1928 .. .. .. 296 10 0 Opossums—Expenses .. 772 16 7 Land Agents Act .. .. .. 6,911 16 5 Postage .. .. .. 537 17 10 Passport fees .. .. .. .. 3,506 15 6 Printing and stationery .. 1,281 8 9 Interest on loan .. .. .. 22 18 4 Publications .. .. 771 15 1 Fresh-water fisheries .. .. .. 590 17 8 Rent .. .. .. 4,563 5 9 Miscellaneous revenue .. .. .. 575 3 5 Telephones .. .. 1,871 13 6 Totalizator, inspection of .. .. 1,722 9 8 Travelling-expenses of officers 675 7 2 Balance carried down .. .. .. 179,545 16 5 Deer herds, reduction of .. 4,104 8 11 Entertaining visitors to New Zealand .. .. .. 504 13 1 Totalizators, Inspection of .. 1,754 13 11 Turnbull Library, expenses of 307 9 9 War Graves, upkeep of .. 3,993 17 8 Depreciation .. .. 1,812 13 11 Losses in Suspense .. .. 90 15 9 Sundries .. .. .. 2,154 11 5 52,754 2 8 General Public Service Administrative Charges. To Salaries .. .. .. 68,103 10 0 Fuel for Government offices .. 1,853 11 3 Light, power, and water .. 5,279 7 5 Printing and stationery for Ministers' offices .. .. 851 2 1 Travelling allowances and expenses of Ministers .. 4,031 17 8 Travelling allowances and expenses of Private Secretaries 2,043 13 9 Cleaning offices .. .. 2,251 0 3 Ministerial telegraphic memoranda 2,750 0 0 New Zealand Gazette .. 4,718 5 7 Stores Control Board expenses 339 0 5 Charges not allocated .. 71 15 4 Sundries .. .. .. 854 0 3 93,147 4 0 Special Acts. To Salaries .. .. .. 19,982 18 0 Appropriation Act, 1926, section 15 .. .. .. 1,145 19 4 Fire Brigades Act, 1926, Section 26 •• •• 3,618 13 4 Sundries .. .. .. 018 8 — 24,748 9 4 Other Charges. To Cost-of-living bonus to annuitants .. .. •. 3,955 10 6 Grants .. .. .. 20,071 5 5 Grave at Point Halswell —Upkeep of Memorial of late Right Hon. W. F. Massey .. 2 1 10 Imperial Conference expenses.. 3 12 6 Rail passes .. .. 105 17 1 Sundries .. .. .. 1,370 510 25,508 13 2 £196,158 9 2 £196,158 9 2 £ s. d. £ s. d. To Balance brought down .. .. .. 179,545 16 5 By Miscellaneous revenue .. .. .. 81 8 6 Interest on capital .. .. 2,003 6 1 Balance carried to Balance-sheet .. .. 181,467 14 0 £181,549 2 6 £181,549 2 6 =——=

37

B.—l [PT. IV].

DEPARTMENT OF INTERNAL AFFAlRS—continued. SUBDIVISION lI.—GOVERNMENT ACTUARY. Income and Expenditube Account bob the Yeab ended 31st Maech, 1932. Expenditure. £ s. d. j Income. £ s. d. To Salaries .. .. .. .. .. 3,750 14 9I By Contributions from other Departments .. 3,736 4 6 Rent .. .. .. .. .. 378 9 8 Balance carried down .. .. .. 622 17 7 Losses in Suspense .. .. .. 47 2 8 Sundries .. .. .. .. .. 127 7 2 Depreciation .. .. .. .. 55 7 10 £4,359 2 1 £4,359 2 1 £ s. d. £ s. d. To Balance brought down .. .. .. 622 17 7 By Balance carried to Balance-sheet .. .. 651 16 6 Interest on capital.. .. .. .. 28 18 11 £651 16 6 £651 16 6 SUBDIVISION V,— HIGH COMMISSIONER. Income and Expenditube Account fob the Yeab ended 31st Maech, 1932. Expenditure. £ s. d. I Income. To Salaries .. .. .. .. •• 25,505 1 0| By Sundry revenue— £ s. d. Advertising .. .. . • • • 163 12 9 ) Salaries .. .. .. .. 8,065 0 0 Grants to widows of officers .. .. 1,849 10 0 Shipping charges .. .. .. 183 12 8 Fuel and light .. .. .. .. 715 4 3 Rent of offices .. .. .. .. 5,582 15 1 House allowance —High Commissioner .. 833 6 8 Miscellaneous revenue .. .. ~ 260 18 1 Office-cleaning .. .. .. .. 136 8 5 Balance carried down .. .. .. 31,137 10 0 Official entertainments .. .. .. 151 5 11 Postage .. .. .. •• 1,084 510 Printing and stationery .. .. .. 320 16 10 Rent of offices .. .. .. ■ 9,066 8 8 Depreciation. .. .. .. .. 4,217 17 4 Sundries .. .. .. .. •. 1,185 18 2 £45,229 15 10 £45,229 15 10 £ s. d. £ s. d. To Balance brought down .. .. .. 31,137 10 0 By Balance carried to Balance-sheet .. .. 40,450 13 4 Interest on capital .. .. .. 9,313 3 4 £40,450 13 4 £40,450 13 4 SUBDIVISION VI.—DOMINION MUSEUM. Income and Expenditube Account fob the Yeab ended 31st Maech, 1932. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. • • • • 2,742 0 4 By Sundry revenue .. .. .. .. 4 8 7 Rent .. .. •• •• -• 1,866 14 8 Balance carried down .. .. .. 5,439 19 0 Depreciation .. . . . . .. 287 17 4 Sundries .. .. • • • ■ • • 547 15 3 £5,444 7 7 £5,444 7 7 £ s. d. £ s. d. To Balance brought down .. .. .. 5,439 19 0 By Balance carried to Balance-sheet .. .. 5,806 8 3 Interest on capital.. .. .. .. 366 9 3 £5,806 8 3 £5,806 8 3 SUBDIVISION VII.—EXPLOSIVES BRANCH. Income and Expenditube Account foe the Yeab ended 31st Maech, 1932. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. -. -■ 2,832 19 6 By Explosives license fees .. .. .. 6,045 11 0 Magazine expenses .. .. .. 1,287 10 10 Magazine revenue .. .. .. .. 1,337 11 11 Rent .. .. .. •• 90 0 0 Storage of powder .. .. .. 2,429 8 7 Travelling-expenses .. .. .. 660 10 3 Sundry revenue .. .. .. .. 59 4 2 Depreciation .. .. .. •. 452 13 11 Sundries .. .. .. • • • • 382 7 5 Balance carried down .. .. .. 4,165 13 9 £9,871 15 8 £9,871 15 8 £ s. d. £ s. d. To Interest on capital.. .. .. .. 569 10 10 By Balance brought down .. .. .. 4,165 13 9 Balance carried to Balance-sheet .. .. 3,596 211 £4,165 13 9 £4,165 13 9

38

B.—l [PT. IV].

DEPARTMENT OP INTERNAL APPAlRS—continued. Combined Income and Expendituee Account foe the Yeab ended 31st Maech, 1932. (Including Subdivisions I to VIII and Special Acts.) Expenditure. Income. To Balances from separate accounts as under : — £ s. d. By Balances from separate account as under : £ s. d. Head Office .. .. .. .. 181,467 14 0 Explosives Branch .. .. .. 3,596 211 Government Actuary .. .. .. 651 16 6 Balance carried to Combined Balance-sheet .. 224,780 9 2 High Commissioner .. 40,450 13 4 Museum .. .. .. .. 5,806 8 3 228,376 12 1 £228,376 12 1 Note. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Interest at 4f per cent, on capital as at Ist April, 1931 ; (6) rental assessed by Public Works Department; (c) proportion of cost of raising public-works loans ; (d) Public Works Department administration charges. Combined Balance-sheet as at 31st Maech, 1932. (Including Subdivisions I to VIII and Special Acts.) Liabilities. * Assets. Capital £ s. d. £ s. d. Departmental Assets —Head Office Public Works Pund .. .. 180,299 18 3 and Sub-Departments— £ s. d. £ s. d. Consolidated Pund .. .. 194,420 14 6 Land .. .. .. 12,633 10 6 374,720 12 9 Buildings .. .. .. 171,597 7 1 Creditors — Consumable stores .. .. 496 5 8 Departmental .. .. 1,054 4 9 Tools and utensils .. .. 529 14 4 Sundry .. .. .. 9,444 14 1 Purniture and fittings .. 17,876 16 5 10,498'18 10 Mechanical appliances .. 3,680 8 8 Payments in advance — Motor-vehicles .. .. 3,718 12 4 Loans .. .. .. 32 8 4 Bicycles .., .. .. 9 9 6 Rent .. .. .. 4 8 6 Library .. .. .. 3,286 0 4 36 16 10 Photographic apparatus .. 448 9 8 Depreciation Reserve .. .. .. 43,129 15 10 214,276 14 6 Writings-off in Suspense .. .. .. 137 18 5 Special departmental assets — Treasury Adjustment Account .. .. 180,908 12 5 Head Office — Turnbull Library .. .. 57,390" 211 Turnbull Library building .. 9,292 4 5 Pish-hatcheries .. .. 3,130 15 10 Wharves and beacons .. 295 0 0 Launches .. .. .. 317 18 4 Traps, horses, and dogs .. 22 0 0 Camping outfit —Inspector under Animals Protection and Game Act .. .. .. 22 14 4 Camp equipment .. .. 110 3 6 Hunting-equipment.. .. 107 12 4 — • 70,688 11 8 Loan on mortgage .. .. .. 5,899111 Interest accrued on loan .. .. 8 6 8 Debtors — Departmental .. .. 1,175 6 3 Sundry .. .. .. 1,601 16 7 Stranded New-Zealanders .. 865 10 10 3,642 13 8 High Commissioner— Lease of buildings .. .. 20,425 0 0 Lease of buildings, Suspense Account.. .. .. 14,623 0 2 Motor accessories .. .. 10 0 0 35,058 0 2 Museum exhibits .. .. .. 54,725 3 2 Explosives Branch—Explosives Appliances 215 15 9 Losses in Suspense .. . . .. 137 18 5 Excess of expenditure over income .. 224,780 9 2 £609,432 15 1 £609,432 15 1 Malcolm Feasee, Under-Secretary. F. B. Dwyee, 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 note. —J. H, Fowlee, Deputy Controller and Auditor-General,

39

B1 [PT. IV].

JUSTICE DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1932. Courts and General. Expenditure. Income. To Salaries- £ »- d - By Revenue- | s. d T j . 18,250 0 0 Supreme Court .. .. .. •• 52,290 11 10 Magistrates " .. •• ■■ 24,527 0 8 Magistrates'and Wardens' Courts .. 124,540 14 10 o t Pf " 66 81] 15 4 Territorial revenue .. .. .. 0 10 0 Travelling allowances and expenses!! . " 7,988 8 2 Fees re Shorthand Reporters Act, 1908 .. 10 ] <> ° Transfer and removal expenses .. .. 226 12 2 License fees re King s counsel .. ..220 Advertising, annotating, &c 52 1 9 Fees under Auctioneers Act, 1928 .. .. 512 0 0 Fuel lieht &c •• 3,179 0 2 Land-agents license fees .. .. .. 7b7 19 7 Postage, telegrams, and rent of boxes .. 2,834 2 9 Estreated recognizances . • •• «6 12 5 Printing and stationery 2,999 3 9 Assessed rent .Patent, and Bankruptcy Divisions 1,281 0 0 Rents .. .. • • • ■ • • 624 3 0 Typewriter repairs .. . • • • o o Telephones .. .. •• •• 2,077 3 2 Courthouse-cleaning .. .. •• 1,651 5 6 Commission on money-orders .. .. 76 0 6 Cost of inquests .. .. •• •• 3,168 6 0 Criminal prosecutions .. .. •• 13,415 0 6 Sundry expenses, circuit Courts .. .. 220 15 8 Expenses under Juries Act, 1908 .. .. 411 8 0 Expenses under Reformatory Institutions Act, 1909 .. •• •• •• 1 '920 18 5 Expenses under Shorthand Reporters Act, 1908 11 6 8 Expenses, Hawke's Bay Adjustment Act .. 198 12 6 Expenses, Mortgagors' Adjustment Commission 73 18 3 Law-costs .. • • • • • • e 1 q Sundry expenses .. •• •• •• 6b 5 S Suspense Account • • ■ • ■ • 142 17 b Repairs and maintenance .. .. •• 2,212 15 O Depreciation .. •• 3 J Balance .. 16,007 14 1 £179,492 0 ~8 £179,492 0 8 To Interest on capital 26,311 13 8 balance, being eX cess e x pe ndit ure cVer incom4 19 7 £25,311 13 8 £25,311 13 8 Patent Office. „ -p a H Income. £ s. d. Expenditure. £ s d 13,139 14 6 To Salaries 3 ' a } " Advertising .. ■ • • • • ■ j} 11 ° Fuel, light, &c. 64 4 6 Printing and stationery .. ! fl o Postage, telegrams, telephones, &c. .. .. 150 10 2 Typewriter repairs .. .. • • ■ • »12 1 Sundry expenses .. .. •• •• «ka a a Assessed rents .. •• •• 650 0 0 Set" 0 " :: :: :: :: »3 » £13,139 14 6 £13,139 14 6 £ s. d. s - d - To Interest on capital 277 17 8 By Balance ',01113 Balance, being excess income over expenditure.. b,7drf it> ' £7701T1Tl £7 > oll 13 3 Bankruptcy. Expenditure. £ s - Income. r*o To Salaries .. .. «,796 5 8 By Revenue 12,36. 6 2 Advertising .. •• •• •• ™ Fuel, light, &e. .. • • ■ • • • ®, ! Law-costs .. •• «10 Postage, telegrams, telephones, &c. .. .. ™** ;> Printing and stationery .. . • ■ • " 6 Remuneration to Deputy Assignees .. .. J 1 Rents .. •• •• •• • ly 4 Travelling allowances and expenses . . -. 72 2 1 Typewriter repairs .. .. •• • in 1« 1 Sundry expenses .. . • ■ ■ • ■ " ° , Depreciation .. ■■ Balance .. •• ■' ' £12,362 6 2 £12,362 6 2 £ s. d. _ ti. i 49 10 11 By Balance .. •• •• •• •• 2,138 12 0 To Interest on capital .. •• •• " 0 abq 1 1 Balance, being excess income over expenditure.. 2,059 1 1 £2,138 12 0 £2,138 12 0

40

B.—l [PT. IV].

JUSTICE DEPARTMENT —continued. Registrar-General's Office. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. •• .. 11,406 11 6 By Registration and other feesRegistration of births, deaths, and marriages— Registration of births, deaths, and marriages.. 17.137 4 ft Payment to non-permanents .. .. 904 15 10 Dentists Act .. .. • • • - Payment to Post Office .. .. .. 1,580 11 10 Balance .. .. .. •• •• 219 0 0 Postage .. .. . • • • • • ® ® Printing and stationery .. .. .. 754 6 10 Rents 1,272 18 0 Sundries .. .. .. • • • ■ 281 12 8 Suspense Account .. .. •• •• 3135 Depreciation .. .. • • • • 202 410 £17,373 4 5 £17,373 4 5 £ s. d. £ s. d. To Interest on capital 113 11 11 By Balance, being excess expenditure over income .. 332 11 11 Balance .. ■. • • • • • • 219 0 0 £332 11 11 £332 11 11 Balance-sheet as at 31st March, 1932. Liabilities. Assets. Capital— £ s. d. £ s. d. Buildings s - ' ■ s. c. Public Works Fund .. ..523,078 16 4 Brick 236,089 3 8 Consolidated Fund .. .. 50,516 15 9 Wood 73,718 11 3 573,595 12 1 309,807 14 11 rreditors _ Sites 211,244 0 0 Sundrv 2,111 11 10 Patent Office Library .. .. .. 5,000 0 0 Departmental' .. 819 16 8 Office furniture and fittings .. 43,244 19 4 1 2,931 8 6 Less writings - off, Suspense Depreciation Reserve .. .. •• 91,581 8 6 Account .. .. 75 17 6 4;J jgy j 1( -, Mechanical appliances .. .. .. 4,374 15 4 Debtors — Sundry .. .. •- 1 > 634 14 10 Departmental .. .. 246 18 10 1,881 13 8 Less writings - off, Suspense Account .. •• 20 0 0 ■ 1,861 13 8 Stores on hand .. —> • • • 745 7 4 Official stamps on hand .. .. 523 13 8 Payments in advance .. .. • • 821 0 5 Treasury Adjustment Account .. .. 89,747 7 1 Excess of expenditure over income— Courts .. •• 9,303 19 7 Registrar-General's Office .. 332 11 11 9,636 11 6 Less excess income over expenditure (Patent Office, £6,733 15s. 7d. ; Bankruptcy, £2,089 Is. Id.) .. 8,822 16 8 * 1 813 14 10 £668,108 9 1 £668,108 9 1 Note -The following charges are included for which the Department possesses no parliamentary appropriation: (a) Rental value as assessed by Public Works Department; (b) interest at 4| per cent, on capital. R. P. Ward, Under-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 note. —J. H. Fowler, Deputy Controller and Auditor-General.

KAURI-GUM INDUSTRY ACCOUNT. Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. * *• d ' Capital: Debentures at 4 cent 57,000 0 0 Bd£fc. Ace.unt, A„,.e , »u,„ of,«L,.t,e, 7,3g 11 7 Writings-off reserve .. .. • • •• 7,268 10 & brum on nan .. Treasury Adjustment Aecounfc .. .. >M» . « « , I Kauri-gum Control Board .. 249 10 7 Departmental .. .. .. 40 0 0 Miscellaneous .. .. • • 65 12 8 355 3 3 Investments, Public Debt Redemption Fund .. 829 19 6 Loss in Suspense .. .. • • • • 58 18 4 Accumulated loss to 31st March, 1931 (account abolished) .. •• •• •• 71,336 12 2 £82,227 18 6 £82,227 18 6 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Accountant. I hereby certify that the 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 followmg comment is appended : Stocks are shown at book value pending disposal.—G. F. C. Campbell, Controller and Auditor-General.

6 —B. 1 [PT. IV],

41

B.—l [PT. IYI.

DEPARTMENT OF LABOUR. Income and Expenditure Account foe the Year ended 31st March, 1932. Expenditure. £ s. d. Income. £ s. d. To Salaries, agents'allowances, and overtime .. 36,216 8 4 By Penalties imposed by the Court in action Travelling allowances and expenses .. .. 4,389 9 2 brought for breaches of awards and certain Motor-car, motor-cycles, and bicycles mainten- sections of the Industrial Conciliation and ance and repairs .. .. .. 578 6 10 Arbitration Act, 1925, and the Apprentices Fees payable to Assessors on Conciliation Act, 1923 .. .. .. .. 298 15 0 Councils .. .. .. .. 390 19 8 Sale of departmental publications .. .. 209 17 2 Advertising, supply of newspapers, &c. .. 120 17 0 Factory registration fees .. .. .. 3,335 3 0 Freight, cartage, and transport charges .. 51 15 8 Servants' registry offices license fees .. 25 0 0 Heating and lighting of offices .. .. 268 1 2 Weights and measure verification fees .. 8,817 12 0 Law-costs .. .. .. .. 4 10 7 Sale of scales, &c., seized under Weights and Postage, telegrams, telephone services, &c. .. 2,084 11 10 Measures Act .. .. .. .. 0 7 6 Printing, stationery, office requisites, and type- Rent of buildings .. .. .. .. 78 9 8 writer repairs .. .. .. .. 1,620 3 5 Charges for use of motor-vehicles and other Rent and rates on office accommodation .. 3,829 13 11 incidental services in connection with weights Commission on sale of publications .. .. 42 10 2 and measures verification .. .. 1,384 18 10 Rates and repairs on property .. .. 15 12 11 Services to Unemployment Board .. .. 10,921 10 5 Miscellaneous expenses .. .. .. 16 16 10 Excess of expenditure over income before Losses on realization of property .. .. 3 14 charging interest carried down .. .. 25,783 9 4 Provision for depreciation of assets .. .. 1,076 5 4 Bad debts .. .. .. .. 145 18 9 £50,855 2 11 £50,855 2 11 £ s. d. £ s. d. To Excess of expenditure over income before charg- By Excess of expenditure over income .. .. 26,546 13 4 ing interest brought down .. .. 25,783 9 4 Interest on capital ~ .. .. 763 4 0 £26,546 13 4 ' £26,546 13 4 Note. — The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value assessed by Public Works Department; (b) interest at 4£ per cent, on capital as at Ist April, 1931." Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets £s. d. £ s. d. Capital .. .. .. .. .. 17,232 18 7 Land and buildings .. .. .. 920 0 0 Creditors— £ s. d. Motor-cars, motor-cycles, and bicycles 2,045 16 1 Departmental .. .. .. 825 13 11 Additions .. .. .. 375 19 2 « Sundry .. .. .. 217 19 4 Factory fees received in advance 0 11 0 2,421 15 3 1,044 4 3 Sold and destroyed .. .. 159 0 9 Reserves— 2,262 14 6 Depreciation .. .. .. 8,528 9 6 Furniture and fittings .. .. 6,805 8 0 Bad debts .. .. .. 333 12 9 Additions .. .. .. 166 17 8 — 8,862 2 3 Amounts held on deposit .. .. .. 161 10 10 6,972 5 8 Writings-off, Suspense Account .. .. 82 3 8 Sold and destroyed .. .. 29 16 0 Treasury Adjustment Account .. .. 18,950 0 2 6 942 9 8 Mechanical office appliances .. 793 10 0 Additions .. .. .. 55 10 9 849 0 9 Sold and destroyed .. .. 20 8 0 828 12 9 Library books .. .. .. 1,531 8 7 Additions .. .. .. 1.15 0 1 1,646 8 8 Sold and destroyed .. .. 8 17 1,638 7 1 Weights and measures standards .. 4,590 16 9 Additions .. .. .. 128 18 8 4,719 15 5 Sold and destroyed .. .. 79 0 10 4,640 14 7 Stationery .. .. .. .. 421 17 4 Stamps.. .. .. .. .. 127 14 0 Payments in advance .. .. .. 512 15 1 Debtors — Departmental .. .. .. 216 19 10 Sundry ~ .. .. 1,029 15 7 1,246 15 5 Assets in Suspense .. .. .. 82 3 8 Deposit accounts— Consolidated Fund deposits .. .. 134 12 4 Other deposits .. .. .. 26 18 6 Cash in hand .. .. .. .. 0 116 Excess of expenditure over income .. .. 26,546 13 4 9 £46,332 19~9 Henry E. Moston, Acting 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 notes—J. H. Eowler, Deputy Controller and Auditor-General.

42

B.—1 TPT. IVI.

LAND AND INCOME TAX DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1932. Expenditure. Income. £ s, d. £ s. d. £ s. d. By Land-tax Account .. .. .. 547,573 5 2 To Salaries .. .. .. 40,982 8 7 Income-tax Account .. .. .. 4,521,357 2 9 Advertising .. .. 618 13 9 Film-hire Tax Account .. .. .. 41,206 17 3 Gas and lighting .. .. 20 9 9 Dividends on shares .. .. .. 93 1 6 Law-costs .. .. 749 3 9 Mortgage interest .. .. .. 281 0 5 Office alterations .. .. 106 12 11 Office-cleaning .. .. 7 19 7 Overtime .. .. .. 765 0 9 Postage and telegrams .. 4,810 17 9 Printing and stationery .. 2,372 13 3 Rent .. .. .. 2,399 10 0 Repairs and renewals ..111191 Sundry expenses .... 3 1 2 Telephone services .... 161 4 3 Travelling allowances and expenses .. .. .. 1,061 3 3 Services rendered by other Departments — Customs Department : Collecting deposits .. 200 0 0 Post and Telegraph Department : Receiving payment of tax .. .. 2,410 11 0 Valuation Department: Contribution towards expenses 11,976 12 7 Interest on payments in advance under section 134, Land and Income Tax Act, 1923 .. .. 265 12 4 69,023 13 9 Depreciation on office furniture, fittings, mechanical appliances, and library .. 466 4 9 Balance carried down .. .. .. 5,041,021 8 7 £5,110,511' 7 1 £5,110,511 7 1 £ s. d. £ s. d. To Interest on capital .. .. .. 314 12 6 By Balance .V .. .. .. 5,041,021 8 7 Excess of revenue over expenditure .. 5,040,706 16 1 £5,041,021 8 7 . £5,041,021 8 7 Percentage cost of collection, 1-36. Note. —The above amounts include assessed rent (£2,338) and interest on capital for which parliamentary appropriation has not been obtained. Balance-sheet as at 31st March, 1932. Liabilities. Assets. £ s. d. £ s. d. £ S. d. £ s. d. Capital Fund .. .. .. .. 7,272 13 8 Office furniture and fittings .. 4,471 5 9 Creditors— Additions .. .. 395 15 8 Departmental .. .. 14,410 8 7 4,867 1 5 Sundry* .. .. 15,154 5 1 Office appliances .. .. 2,012 11 9 29,564 13. 8 Additions.. .. .. ' 109 18 0 Depreciation Reserve .. .. .. 5,143 16 8 2,122 9 9 Suspense Account for default assessments, &c. .. 150,000 0 0 Library .. .. .. 283 2 6 Excess of revenue over expenditure .. .. 5,040,706 16 1 Additions .. .. .. 7 5 3 290 7 9 Form and stationery .. .. .. 1,126 111 Official stamps .. . . .. 2 3 4 Debtors — Departmental .. .. 4 17 2 Sundry .. .. .. 656,256 18 2 , 656,261 15 4 Cash in hand, Post Office .. .. .. 19,963 i 8 Treasury Adjustment Account .. .. 4,548,054 9 9 £5,232,688 0 1 £5,232,688 0 1 * Includes amounts paid in advance and overpayments subject to adjustment. Contingent liabilities in respect of bills discounted by Bank of Now Zealand, £3,495. E. J. R. Gumming, 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. —J. H. Fowler, Deputy Controller and Auditor-General.

43

B.—l [PT. IV],

LAND AND DEEDS DEPARTMENT. Income and Expenditure Account foe the Year ending 31st March, 1932. Expenditure. £ s. d. Income. £ s. d. To Advertising .. .. .. 377 12 11 By General fees .. .. .. .. 44,887 10 7 Draughtsmen's work .. .. .. 11,814 3 5 Compulsory title fees .. .. .. 4,522 10 0 Office equipment .. .. .. .. 277 0 6 Land-tax registrations .. .. .. 133 1 9 Printing and stationery .. .. .. 1,018 8 4 Recoveries on account of expenditure previous Travelling and transfer expenses .. .. 193 15 5 years: Sale of furniture .. .. 2 4 0 Cleaning and office expenses .. .. 35 2 8 Balance carried down .. .. .. 17,509 16 8 Binding .. .. .. •• •• 422 2 11 Salaries .. .. .. .. •• 40,689 19 11 Postage and telephones .. .. .. 862 0 7 Fuel and light .. .. .. .. 333 15 6 Freight and cartage .. .. .. 38 15 2 Rent of offices .. .. •• 7,789 4 0 Cost of typing Napier records .. .. 974 7 4 Re-establishing Napier office .. .. 705 16 0 Loss on equipment disposed of .. .. 16 8 3 Depreciation .. .. . • •. 1 >506 10 1 £67,055 3 0 £67,055 3 0 £ s. d. £ s. d. To Balance brought down .. .. .. 17,509 16 8 By Excess of expenditure over income for year Interest on capital .. .. •• 915 1 5 ending 31st March, 1932 .. .. 18,424 18 1 £18,424 18 1 £18,424 18 1 Note. — 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 4-| per cent, on capital. Depreciation has been allowed for on balance of assets at Ist April, 1931, the total charge being carried to the Depreciation Reserve. Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. Capital •• •• 20,700 5 3 £ s. d. Creditors — Furniture .. .. .. .. .. 18,455 8 3 Departmental .. .. .. .. 1,023 15 4 Mechanical appliances .. .. .. 1,777 13 0 Sundry .. .. .. .. .. 49 8 9 Library .. .. .. .. .. 467 4 0 Reserves— Assets in Suspense .. .. .. .. 16 8 3 Depreciation .. .. .. .. 10,830 12 7 Excess of expenditure over income for Year ending Writing oif .. .. • • • • 16 8 3 31st March, 1932 .. .. .. .. 18,424 18 1 Treasury Adjustment Account .. .. 6,521 1 5 £39,141 11 7 £39,141 11 7 J. Murray, Secretary for Land and Deeds. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —J. H. Fowler, Deputy Controller and Auditor-General.

44

B.—l [PT. IV].

LAND FOR SETTLEMENTS ACCOUNT. Revenue Account for the Year ended 31st March, 1932.

45

Dr - General. Cheviot. Total. Or. General. Cheviot. Total. To Interest on— £ s. d. £ s. d. £ s. d . £ s. d. £ s. d. £ s. d. Loans . .. .. .. 432,341 10 5 5,632 2 7 437,973 13 0 By Rents, &c. .. .. .. . 509,582 0 8 19.055 11 4 528,637 12 0 Capital from proceeds of sale of Crown 73,616 12 5 .. 73,616 12 5 Interest on sales, &c. .. .. .. 34,082 16 4 326 1 0 34,408 17 4 land Interest on capital expenditure — Value of Crown lands in estates .. 8,405 12 0 .. 8,405 12 0 £ s. d. National Endowment Trust Funds .. 1,924 17 7 .. 1,924 17 7 Te Wera .. .. 5,372 12 9 Cheviot Estate accumulated funds trans- 18,535 10 7 .. 18,535 10 7 Hutt Valley Settlement 6,139 14 0 ferred Brinklands Estate 685 0 4 Deposits by lessees under section 208, 271 11 2 .. 271 11 2 Land development .. 190 15 1 Land Act, 1924 12,388 2 2 ' .. 12,388 2 2 Administration expenses .. .. 7,591 7 11 713 14 11 8,305 2 10 Interest on investments .. .. 22,160 1 6 .. 22,160 1 6 Administration expenses, Land Laws 3,330 10 1 .. 3,330 10 1 Interest on investments in Public Debt 48,695 19 7 120 6 6 48,816 6 1 Amendment Act, 1929 Redemption Fund Rebates— Rent and interest .. .. 23,371 11 8 1,401 4 6 24,772 16 2 Valuation fees, sections 7 and 14, Land 417 7 0 .. 417 7 0 Remissions of rent, &c. .. .. 18,751 11 5 74 0 7 18,825 12 0 Laws Amendment Act, 1929 Remissions and rent written off D.R.B. .. 2,153 2 0 .. 2,153 2 0 Miscellaneous .. .. .. 330 14 0 .. 330 14 0 £ s. d. Interest on Cheviot Estate fixed capital 8,380 7 2 .. 8,380 7 2 Reductions by D.R.B. .. 24,205 5 8 ( se3 contra) Less written off to reserve 24,205 5 8 Irrecoverable rents, &c., transferred to 5,220 12 11 9 0 10 5,229 13 9 Suspense Account Charges and expenses of raising loans .. 1,425 7 6 .. 1,425 7 6 Management charges of New Zealand con- 720 17 7 .. ' 720 17 7 solidated stock Stamp duty on transfer of stock .. 71 5 11 ... 71511 Land for settlements —Vote expenses — £ s. d. Audit fees .. .. 250 0 0 Compensation for injuries 1,030 I 11 Salaries .. .. 1,406 10 2 Preliminary expenses .. 838 3 7 Travelling-expenses .. 159 15 4 Miscellaneous .. .. 2,087 15 2 5,772 6 2 .. 5,772 6 2 Depreciation of plant .. .. .. 196 1 6 .. 196 1 6 Miscellaneous expenses incidental to estates 250 11 10 .. 250 11 10 Interest on Cheviot Estate fixed capital (see .. 8,380 7 2 8,380 7 2 contra) Balance carried down .. .. .. 32,149 17 9 3,291 8 3 35,441 6 0 £636,037 8 5 £19,501 18 10 £655,539 7 3 £636,037 8 5 £19,501 18 10 £655,539 7 3 _ £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Balance previous year .. .. .. 472 8 5 .. 472 8 5 To Balance brought down .. .. 32,149 17 9 3,291 8 3 35,441 6 0 Adjustment previous year of rents overstated 785 17 1 .. 785 17 1 Adjustment previous year, Cheviot Estate 18,631 18 9 .. 18,631 18 9 (Hawke s Bay) (see mntm) Adjustment previous year, Cheviot Estate .. 18,631 18 9 18,631 18 9 Reserve .. .. .. .. .. 15,340 10 6 15,340 10 6 (see contra) Reserve .. .. .. .. 49,523 11 0 .. 49,523 11 0 £50,781 16 6 £18,631 18 9 £69,413 15 3 1 £50,781 16 6 £18,631 18 9 | £69,413 15 3

B.—l [PT. IVI.

LAND FOR SETTLEMENTS ACCOUNT— continued. Balance-sheet as at 31st March, 1932.

46

Liabilities. Assets. ~ General. | Cheviot. | Tota1 ' J | Genera1 ' CheVi0t - | Totel " Loan capital — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Land Account— £ s. d. £ s. d. £ s. d. £ s. d. .Loan capital Estates leased .. .. 10,500,171 17 5 384,506 9 1 3J per cent'. !! 1,382', 947 5 11 .. 160,918 0 0 Estates unlet .. .. 252,227 3 8 325 0 0 f percent 3 11 10,752,399 1 1 384,831 9 1; .. 11,137,230 10 2 4J per cent. .. 1,004,664 12 3 _ _ £419s 5-88d per 33,446 6 11 Provisional State Forest .. .. 3,158 b fa .. .. 3,158 6 6 t " ' ' Land Laws Amendment Act, 1929 — 5 percent. ..1,058,380 0 0 Leased 25,575 0 0 5i per cent. .. 1,500 0 0 Unlet 7,70o 0 0 5| per cent. .. 216,300 0 0 54 per cent. .. 1,415,420 0 0 33,280 0 0 .. .. ; 33,280 0 0 12,143,523 9 0 i I Less reduction, Finance Act, 1,138,600 0 0 ! Unpaid purchase-price not yet pay(No. 2), 1927 , nfi , q ok r c j Buildings .. .. • • 140,406 3 9 35 6 8 11,004,923 9 0 Improvements .. .. 1,201 17 2 Crown lands included in estates *211',940 0 0 Sales of settlement land .. 556,494 18 2 5,841 10 0 Sales of Crown land .. .. 2,191,940 11 11 Sales of Crown land .. .. 336,10/ 3 9 .. 68,28, 11 4 13,408,804 0 11 1,034,210 2 10 5,876 16 8 | 68,287 11 4 j 1,108,374 10 10 Less amount expended in open- 647,528 1 5 i ing up Crown lands Hutt Valley estates 12,761,275 19 6 160,918 0 0 .. 12,922,193 19 6 Purchases .. .. .. 164,760 11 9 Roading and incidental expendi- 222,529 7 10 ture Accumulated funds — Interest .. .. .. 55,617 3 2 Cheviot Estate.. .. .. •• 462,701 2 1 .. 462,701 2 1 National Endowment Trust .. .. •• 115,837 16 11 115,837 16 11 o7?'q™ in q Deposits by lessees under section 208, 8,328 3 3 .. .. 8,328 3 3 Less receipts under section 11 271,370 19 3 Land Act, 1924 (2a), Hutt VaUey Land Settlement Act, 1925 Sundry creditors- . 171 '536 3 6 .. j .. ! 171,536 3 6 Interest on capital from proceeds of 8,616 12 5 Crown land Farm accounts — Interest on loans accrued but not 93,783 6 5 1,373 6 3 Mataikona .. .. .. 99 3 1 ,j ue Te Wera .. .. .. 112,811 10 2 Interest on National Endowment 1,174 17 7 Brinklands .. .. .. 18,450 15 2 Trust Funds ~ ~T \ , 01 0 - Departmental 8,425 16 0 131,361 8 5 .. .. j 131,361 8 o Mispplla.Tiftoi] s .. • • 5,966 6 9 rSrSmain 317 3 1 Plant and machinery .. .. 3,885 0 0 .. .. 3,885 0 0 Turakma Domain .. .. Advances under Deteriorated Land 12,16114 6 .. .. 12,161 14 6 118,284 2 3 1,373 6 3 .. 119,657 8 6 Act Debtors' interest on advances under 77572 .. .. | 77572 Interest on loans due and unpaid .. 10,808 6 1 .. •• 10,808 6 1 Deteriorated Land Act Land Laws Amendment Act, 1929, Land Laws Amendment Act, 1929— ! ot> _ section 8 ' Advances to settlers .. .. 67,227 0 2 .. .. 67,22/ 0 2 Crown lands .. .. •• 19,895 2 2 Debtors for interest on advances 2,223 7 3 .. .. ; 2,223 7 3 National Endowment Account .. 6,246 7 3 Primary Education Account .. 177 19 1 Advances for development of unNative Land Settlement Account 1,044 0 0 occupied Crown and settlement lands — Crown lands — 27,363 8 6; .. .. 27,363 8 6 Expenditure on improvements 126,232 6 4 ! I I

B, —1 [PT. IV].

W. Robertson,, Under-Secretary for LandsW. E. Shaw, Aeoo«tiaiant. 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 statethe position as disclosed thereby, subject to the following exception : No interest has been allowed to the Cheviot Estate in respect of the assets of the CSkeviot Estate Account which have been transferred to the Land for Settlements Account, and, moreover, the Cheviot Estate has been charged interest on the value of such assets other than ©ash. As a result theaccounts do not disclose the true amount of revenue earned by the Cheviot Estate and the Land for Settlements, Account respectively. The following comments are appended : (1) Loan liability includes £217,740, which is also included in the amount of £647,528 Is. sd„ 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 thereiim. <i{2) The Te Wera Farm Account has not been credited with the exchange premium earned on the proceeds of farm produce sold in London.— GL F. C, Campbell,. Controller and AudStex-CkmeaaL

47

Discharged Soldiers Settlement Ac- I 2,100 4 0; .. .. 2,100 4 0 Expenditure on equipment 8,953 6 71 coun Advances Expenditure on stock .. 10,223 4 4 -Payments in advance— Rents, &c. .. 11,789 10 0 5 1 9 140 7 7 11,934 19 4 Settlement landBents, &c„ Adjustment Account .. 130,205 16 2 6,372 12 8 .. 136,578 8 10 Expenditure on improvements 36,348 7 6 Depreciation Reserve-Plant, &c 1,960 15 0 : .. .. 1,960 15 0 Expenditure on equipment .. 1,277 0 8 Suspense Account—Deteriorated La nd 1,336 13 5 .. •• 1,336 13 5 Expenditure on stock .. 8,68111 3 Suspense Account— Buildings .. 295 11 4 .. .. ' 295 11 4 191,715 16 8 .. .. 191,715 16 8 Reserve for capitalized interest on 6,903 11 8 j .. .. j 6,903 11 8 — development scheme Interest on capital expenditure 6,903 11 8 .. .. 6,903 11 8 Reserve Account, including unex- 1,103,898 15 2 1,229 3 6 .. 1,105,127 18 8 Sundry debtors— pended loading for roads Rents, &c. .. .. .. 317,205 0 6 5,598 18 6 Writmgs-off, Suspense .. .. 5,758 12 6 .. .. 5,758 12 6 Principal instalments— Buildings 7,836 17 3 Cheviot Estate Account, as per contra 230,704 10 11 .. .. j 230,704 10 11 Interest on sales of Crown lands .. 322 10 1 Interest on sales of settlement land 18,774 9 9 171 5 7 Principal instalments — Sales of Crown lands .. 9,299 2 5 .. 1,255 19 3 Sales of settlement lands .. 19,244 12 1 33 10 6 Land Laws Amendment Act, 1929, section 8— .. £ s. d. Rents .. 164 18 3 Sales .. 4,321 2 8 Interest .. 8 9 9 Principal instalments .. 7 28 4,501 13 4 ; Insurances, &c. .... 110 19 3 Departmental .. .. 9,466 11 7 Miscellaneous .. .. 1,610 8 2 .. 266 15 0^ — ; 388,372 4 5 | 5,803 14 7 1,522 14 3 I 395y69S 13 3 | Postponement of rents, &c. .. 124,692 16 11 2,181 5 3> j .. 126,874 2 2 , : Interest accrued but not due — On investments .. .. 972 11 9 .. .. 972 II 9 s On deferred-pajnnent licenses .. 7,401 1 0 73 0 5 .. 7,474 1 5> j ! Outstanding losses, Suspense Account 5,758 12 6 .. .. 5,.758 12. 6 Investment in Public Debt Redemp- 1,248,095- 9» 10 .. .. I y 248,095- 9? 31©' tion Fund Consolidated Fund —Proportion of 90,0191211 3,128 9 4 .. 93,148- 2 & interest on Loan Account Land for settlement —General as ... 230,704 10 11 .. 230',. 704 10* il per contra £ s. d. I Cash .. .. 133,127 9 4 j Imprests outstanding 0 0 3 I in the Dominion Investment Account 57,905 0 0 —Securities held 144,864 1# 8 | . . 46VI<§7 18 11 191,032; 9 7' £14,421,013 19 9 j£632,599 6 3 £115,978 4 6 £15,169,591 10 6 £14,421,013 19 9 £632,599 6 3 4 6 £15*169,591 10' 6' : • i u= ! , — =•— — =>

P. —1 [PT, IV].

LANDS AND SURVEY DEPARTMENT. AUCKLAND MUSEUM ENDOWMENT ACCOUNT. Receipts and Payment Account for the Year ended 31st March, 1932. Receipts. A ~ ,r a y men %- . j To Balance —Cash in Local Bodies' Deposit £ s. d. By Payments to Auckland Museum Trustees £ Accounts of the Receivers of Land under section 4, Auckland Museum Revenue at North Auckland and Endowment Act,. 1882- ifninii Auckland on Ist April, 1931 — Sales of land .. .. £ g , d. Rents and interest .. « W 4 r On account sales of land .. ..950 11711 On BCPnnnt rents &c .. ..7 6 8 Administration expenses .. .. •• ln " 16 11 8 Balance —Cash in Local Bodies' Deposit Accounts «oloa nf l-.nrl 140 5 11 of Receivers of Land Revenue at North Auckland, Rents and interest !! !! ■ ■ 48 13 11 Auckland, and Gisborne, on account of rents, &c. 6 8 4 £20S n 6 £205 11 6 Revenue Account for the Year ended 31st March, 1932. Dr £ s - d - Gr - , f ■ £ OV! o' d r" To Administration expenses 289 By Balance brought forward rom previous year .. 23 3 o Payments to Auckland Museum Trustees of rents Accrued rents and interest and interest as per section 4, Auckland Museum Endowment Act, 1882 .. •• • • 47 14 4 Balance carried forward .. • • • • 18 510 £68 8 11 £68 8 11 Balance-sheet as at 31st March, 1932. Liabilities. Assets. £ s. d. £ a. d. £ s. d. Land .. 941 18 9 Auckland Museum Trustees-Value Sundry debtors- | dof land endowed under Auckland Sales of land (not yet payable) .. 38 13 4 Museum Endowment Act, 1882. . 10,000 0 0 Interest on sales of land .. .. 05 U Less Repayments to Trustees in Rent • • • • • • " «7 17 s respect of sales of land ■■ 8,951 10 8 Public Account 67 17 3 m lfl 4 Sundry creditors —Departmental .. • • 14 1 Interest accrued not due .. • • • • 010 10 Rents charged in advance .. •• 115 0 Cash in Local Bodies' Deposit Accounts Revenue Account 18 5 10 of Receivers of Land RevenueNorth Auckland .. .. • • ill Auckland .. .. • ■ • • 219 9 Gisborne .. .. •• ..276 6 8 4 £1,069 14 3 £1,069 14 3 W. Robertson, Under-Secretary for Lands. Wm. 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.

48

B.—l [PT. IV],

LANDS AND SURVEY DEPARTMENT—continued. BLUFE HARBOUR ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1932. 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, 1931 .. .. .. .. 196 3 10 Act, 1927 .. .. .. .. 0 17 0 Rents .. .. .. .. .. 17 0 0 Payments to Bluff Harbour Board under section 132, Harbours Act, 1923 .. .. 196 3 10 Balance in Local Bodies' Deposit Account of Receiver of Land Revenue, Invercargill, on 31st March, 1932 .. .. .. 16 3 0 £213 3 10 £213 3 10 Revenue Account for the Year ended 31st March, 1932. Dr. I Or. £ s. d. To Administration expenses due to Consolidated £s. d. By Accrued rents .. .. .. .. 1,378 0 8 Fund under section 4, Land Laws Amend- Balance from previous years .. .. 671 4 11 ment Act, 1927 .. .. .. .. 0 17 0 Amount due to Bluff Harbour Board under section 132, Harbours Act, 1923 .. .. 196 3 10 Balance carried forward .. .. .. 1,852 4 9 £2,049 5 7 £2,049 5 7 Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 30,028 16 9 Endowment lands .. .. .. .. 30,028 16 9 Rents charged in advance .. .. .. 534 8 7 Sundry debtors for rent .. .. .. 2,370 10 4 Revenue Account .. .. .. .. 1,852 4 9 Cash in Local Bodies' Deposit Account of Receiver of Land Revenue, Invercargill .. .. 16 3 0 £32,415 10 1 £32,415 10 1 "W. Robertson, Under-Secretary for Lands. Wm. 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, 1932. Receipts. £ s. d. Payments. £ s. d. To Balance in Local Bodies' Deposit Account of By Amount paid to trustees of Clutha River Trust Receiver of Land Revenue, Dunedin, on Ist under section 128, River Boards Act, 1908 .. 602 19 10 April, 1931 .. .. .. .. 23 17 6 Administration expenses paid to Consolidated Rents .. .. .. .. .. 610 17 0 Fund under section 4, Land Laws Amendment Act, 1927 .. .. .. .. 31 14 8 £634 14 6 £634 14 6 Revenue Account for the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Amount paid to trustees of Clutha River Trust By Balance brought forward from previous year .. 139 0 8 under section 128, River Boards Act, 1908 .. 602 19 10 Accrued rent .. .. .. .. 1,407 3 2 Administration expenses payable to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. .. .. 30 10 10 Balance carried forward .. .. .. 912 13 2 £1,546 310 £1,546 310 Balance-sheet as at 31st March, 1932. liabilities. £ s. d. AsseU. £ s. d. Capital .. .. .. .. .. 28,480 0 0 Endowment lands .. .. .. .. 28,480 0 0 Rents charged in advance .. .. ' .. 553 7 6 Sundry debtors for rent .. .. .. 1,466 0 8 Revenue Account —Balance carried forward .. 912 13 2 £29,946 0 8 £29,946 0 8 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Accountant. I hereby certify that the Statement and Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—-J. H. Fowler, Deputy Controller and Auditor-General,

7 —B. 1 [PT. IV],

49

B.—l TPT. IYI.

LANDS AND SURVEY DEPARTMENT—continued. CROWN LANDS ACCOUNT. Revenue Account foe the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s . d. To Administration expenses .. .. .. 6,863 12 3 By Accrued rent .. .. .. .. 195,891 8 6 Rebates .. .. .. .. 6,183 18 1 Accrued interest .. .. .. .. 18,429 1 6 Remissions and rents written off by Dominion Accrued royalties .. .. .. 5,179 195 Revaluation Board .. .. .. 231 11 7 Residue of receipts from mining district land Remissions of rent, &c. .. .. .. 11,972 17 6 occupation licenses paid to Public Account Thirds, halves, and fourths under sections 139 under section 317, Land Act, 1924 .. 777 8 0 and 358, Land Act, 1924 .. .. 4,708 14 2 Interest under section 47, Land Laws AmendIrrecoverable rents, &c. .. .. .. 4,331 3 9 ment Act, 1927 .. .. .. 8,405 12 0 Depreciation of buildings, Kapiti .. .. 15 18 0 Interest under section 13, Land Laws AmendBaiance carried down .. .. .. 268,050 15 6 ment Act, 1926 .. .. .. 73,616 12 5 Miscellaneous fees .. .. .. 16 9 0 Suspense Account, Deteriorated Land Act, 1925 : Balance unclaimed .. .. 42 0 0 £302,358 10 10 £302,358 10 10 £ s. d. £ s. d. To Balance previous year .. .. .. 57,085 17 9 By Transfer to Treasury Adjustment Account .. 57,085 17 9 Adjustment on account of previous year .. 549 19 2 Balance brought down .. .. .. 268,050 15 6 Interest on capital .. .. .. 315,672 0 7 Adjustment on account of previous year .. 331 2 3 Balance, Thermal Springs District Revenue Account .. .. .. .. 10 19 5 Balance, Mining District Land Occupation Revenue Account .. .. .. 897 12 4 Balance carried forward .. .. .. 46,931 10 3 £373,307 17 6 £373,307 17 6 Note.—The above account includes charges for interest for which the Department possesses no parliamentary appropriation. Thermal Springs District Account Revenue Account. Dr. £ s. d. Cr. £ s. d. To Balance brought forward from previous year .. 166 13 1 By Accrued rent .. .. .. .. 1,774 3 2 Administration expenses .. .. .. 75 3 9 Proportion rents disbursed, Rotorua Borough Council.. .. .. .. .. 1,521 611 Balance carried forward .. .. .. 10 19 5 £1.774 3 2 £1,774 3 2 Mining District Land Occupation Account Revenue Account. £ s - d - £ s. d. To Balance brought forward .. .. .. 1,710 13 9 By Accrued rent .. .. .. 1,710 13 9 £1,710 13 9 £1,710 13 9 £ s - £ s. d. To Disbursement of revenue as at Ist April, 1930, By Balance brought down .. .. .. 1 710 13 9 in terms of section 317 (2) and (3), Land Balance from previous year .. .. 1 453 18 6 Act, 1924— Territorial revenue .. .. .. 812 2 0 Local bodies .. .. .. .. 780 2 7 Provision for that portion of moneys received during year and payable to local bodies on Ist April, 19(32, under section 317 (3), Land Act, 1924 .. .. .. .. 674 15 4 Balance carried forward .. .. .. 897 12 4 £3,164 12 3 £3,164 12 3

50

B.—l [PT. IV],

LANDS AND SURVEY DEPARTMENT—continued. CROWN LANDS ACCOUNT —continued. Balance-sheet as at 31st March, 1932. Liabilities. Assets. , ~ , Canital £ s - £ s - Lancl — 8 S " Revenue earning- Leased 4,646,894 1 1 Public Works Fund .. 2,083,402 10 10 Unlet .. .. 1-393,990 3 2 Other Capital .. ..4,968,285 6 3 Provisional State Forest .. 973,318 17 b Non-revenue earning .. 2,367,634 0 8 Subject to section 8, Land 9,419,321 17 9 Laws Amendment Act, Discharged Soldiers Settlement Account (merged 1929 .. .. • • 19,895 22 interests under section 20, Discharged Soldiers . ' ' Settlement Amendment Act, 1923) .. 28,647 18 5 Crown lands included in land-for-settlement Snndrv creditors estates .. •• •• 211,940 0 0 Principal instalments under sec- Sales of Crown land under section 20, Land Act, tion 20, Discharged Soldiers £ s. d. 1924 .. .. •• ..2,191,940 11 11 Settlement Act, 1923 .. 800 0 6 Unpaid purchase-price not yet Interest under section 20, Dis- payable s. . charged Soldiers Settlement Buildings.. .. .. 7,554 5 / Act, 1923 3,632 12 5 Improvements .. .. 325 0 0 __ _ , Rents, &c., paid in advance .. 2,026 14 2 , , , ' Departmental .. .. 401 12 7 Advances for grass-seed and road ~,02 12 2 Miscellaneous .. .. 666 5 5 7,527 5 1 Sundry debtors — . Rents, &c„ charged in advance .. .. 60,485 18 2 111,064 14 5 Suspense Account, Deteriorated Land Act .. 3,158 14 10 Less reserve .. ■■ 1,000 0 0 Suspense Account: Amount payable on account iinnfUld 5 of improvements (buildings) .. •• 558 12 6 > • Depreciation Reserve .. •• •• 159 0 0 Royalties y •• y ' Writings-off in Suspense Account .. .. 4,555 8 6 Principal instalments (buildTreasury Adjustment Account .. .. 131,846 18 2 12>2U 7 ± Interest, section 13, Land Laws Amendment Act, 1926 .. 8,616 12 5 Interest on advances .. 28 15 3 Departmental .. .. 114 15 10 Miscellaneous .. .. 47 1 2 133,825 10 10 Postponed rents, &c. .. • • • • 14,006 17 5 Interest on sales accrued but not due .. 4,461 9 10 Losses in Suspense Account .. .. •• 4,555 8 6 Cash in Local Bodies' Deposit Account on account of mining dis- £ s. d. trict land occupation .. .. 1,349 10 9 Thermal Springs District Act, 1910 157 10 11 1,507 1 8 Cash in Consolidated Fund Deposits Account (Thermal Springs District Act, 1910) .. 13 19 Revenue Account: Loss for the year •• 46,93110 3 £9,656,261 13 5 £9,656,261 13 5 W. Robertson, Under-Secretary for Lands. Wm. 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) Expenditure under the New Harbour Endowment Act, 1874, totalling £1,604 Is. 2d., should, m the opinion of the Audit Office, be included m the Revenue 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) «*"^ bearing interest and sinking-fund charges, is not shown for expenditure on Crown lands under the Maori Land Settlement Act, 1905. —G. F. C. Campbell, Controller and Auditor-General.

51

B.—l [Pt. IV],

LANDS AND SURVEY DEPARTMENT—continued. GERALDINE COUNTY RIVER DISTRICT ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1932. Receipts. Payments. To Cash in Local Bodies' Deposit Account of £ s. d. By Amount paid to Geraldine County River Board £ s. d. Receiver of Land Revenue, Christchurch, under Geraldine County River District Act, at Ist April, 1931 .. .. .. 66 4 9 1921-22 .. .. .. .. 206 0 7 Rents .. .. .. .. .. 150 12 9 Amount paid to Consolidated Fund on account of administration expenses under section 4, Land Laws Amendment Act, 1927 .. 10 16 11 £216 17 6 £216 17 6 Revenue Account for the Year ended 31st March, 1932. Dr. Or. £ s< ( j To Payments to Geraldine County River Board £ s. d. By Balance carried forward from previous year .. 75 II 0 under section 7, Geraldine County River Accrued rent .. .. .. 190 13 5 Districts Act, 1921-22 .. .. .. 206 0 7 Administration expenses payable to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. .. .. 710 8 Balance carried forward .. .. .. 52 13 2 £266 4 5 £266 4 5 Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 3,733 10 0 Leased land .. .. .. .. .. 3,733 10 0 Rents charged in advance .. .. .. 32 11 1 Sundry debtors for rent .. .. .. 85 4 3 Revenue Account —Balance carried forward .. 52 13 2 £3,818 14 3 £3,818 14 3 • W. Robertson, Under-Secretary for Lands. Vm. 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. Fowlek, Deputy Controller and Auditor-General. GORE HIGH SCHOOL ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1932. ■Receipts. £ s. d. Payments. £ g. d. To Rents .. .. .. .. .. 65 0 0 By Administration expenses paid to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. .. .. .. 3 5 0 Payment to Board of Governors of Gore High School under section 89, Reserves and other Lands Disposal and Public Bodies Empowering Act, 1919 .. .. .. .. 61 15 0 £65 0 0 £65 0 0 Revenue Account for the Year ended 31st March, 1932. Dr. £ s. d. C'r. £ s . d. To Balance broxight forward from previous year .. 16 5 0 By Accrued rent .. .. .. .. 65 0 0 Administration expenses due to Consolidated ' Balance carried forward .. .. .. 16 5 0 Fund under section 4, Land Laws Amendment Act, 1927 .. .. .. .. 3 5 0 Amount paid to Board of Governors of Gore High School under section 89, Reserves and other Lands Disposal Act, 1919 .. .. 6115 0 £8! 5 0 £81 5 o Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 1,300 0 0 Land .. .. .. .. .. ] ; 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. Wm. 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.

52

B.—l [PT. IV],

LANDS AND SURVEY DEPARTMENT —continued. GREYMOUTH TECHNICAL AND HOKITIKA HIGH SCHOOLS ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1932. Receipts. Payments. To Balance, Ist April, 193] Cash in Treasury £ s. d. By Administration expenses (section 4, Land Laws £ s d Deposit Account .. .. .. 79 8 5 " Amendment Act, 1927) .. .. .. 11 lo' 9 Rents .. .. .. .. .. 223 3 5 Payments to Greymouth Technical School (secRoyalties .. .. ~ .. 4 12 8 tion 49, Reserves, &c., Act, 1925) .. .. 104 2 0 Payment to Hokitika High School (section 15, Hokitika High School Act, 1883) .. .. 104 1 10 Balance —Cash in Treasury Deposit Account, 31st March, 1932 .. .. .. 87 9 11 £307 4 6 £307 4 6 Revenue Account for the Year ended 31st March, 1932. . £ s. d. Cr. £ d. To Administration expenses (section 4, Land Laws By Balance brought down from previous year .. 61 18 9 Amendment Act, 1927) .. .. .. 11 10 9 Accrued royalties .. .. .. .. 3 15 0 Payment to Hokitika High School (section 15, Accrued rents .. .. . 14 4 Hokitika High School Act, 1883) .. .. 104 1 10 Payment to Greymouth Technical School (section 49, Reserves, ,%c., Act, 1925) .. .. 104 2 0 Consolidated Fund—lnterest on amount paid as compensation for improvements, Poerua Run .. .. .. .. .. 51 5 9 Balance brought down .. .. .. 65 X 9 £336 8 1 £336 8 1 Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. Capital .. .. .. .. .. 5,327 14 2 Land— £ s. d. £ s d Sundry creditors, miscellaneous—departmental .. 130 0 0 Leased .. .. .. 5,769 15 0 Consolidated Fund—Compensation for improve- Unleased .. .. .. 694 7 6 ments Poerua Run .. .. .. .. 1,006 8 4 6.464 2 6 Consolidated Fund—lnterest on amount paid as Sundry debtors for rents .. .. .. 74 10 7 compensation for improvements, Poerua Run .. 515 9 Sundry debtors for royalties .. .. .. 23 13 0 Rents charged in advance .. .. .. 69 0 0 Cash—Treasury Deposit Account as at 31st March, Revenue Account—Balance carried forward .. 65 7 9 1932 .. .. .. .. .. 87 9 11 £6,649 16 0 ' £6,649 16 0 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Accountant. Ī hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sbeet 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.

53

B.—l [PT. IV].

LANDS AND SURVEY DEPARTMENT —continued. HUNTER SOLDIERS' ASSISTANCE TRUST ACCOUNT. Receipts and Payments Account fob the Year ended 31st March, 1932. Receipts. £ s. d. Payments. £ s. d. To Balance Ist April, 1931— £ s. d. By Expenditure under section 6 (o) of Cash .. .. 3,186 15 10 the Hunter Gift for the SettleInvestment Account .. 3,650 0 0 ment of Discharged Soldiers 6,836 15 10 Act, 1921— £ s. d. RerjtH .. •• •• •• 324 11 3 Administration expenses .. 16 5 1 Interest on investments .. .. • • 314 13 4 Board fees .. .. .. 22 4 8 n n Interest on temporary transfers to other accounts 6 15 10 3» y y Advances under section 6 (b) oi the Hunter Gift for the Settlement of Discharged Soldiers Act, 1921— On instalment mortgage .. 250 0 0 On current account .. .. 71 5 0 321 5 0 Balance, 31st March, 1932 — Cash .. .. .• 038 1 6 Investment Account .. .. 6 ,185 0 0 7,123 1 6 £7,482 16 3 £7,482 16 3 Revenue Account for the Year ended 31st March, 1932. Dr £ s. d. Cr. £ S. d. To Expenditure under section 6 (a) of the By Accrued rent 801 0 0 Hunter Gift for the Settlement of Interest accrued on— Discharged Soldiers Act, 1921— £s. d. Current account . . 0 6 1 Administration expenses .. 12 10 0 Instalment Account 411 8 Board fees .. .. 22 4 8 Investments .. .. .. .. 2bj lb 3 34 14 8 Temporary transfers to other accounts .. 6 15 10 Rebates •• •• •• *6 ® ® Balance to Capital Account .. .. 1,027 14 b £1,078 9 10 £1,078 9 10 Note—Certain," thirds " payable to the local body are deductible, but amount is not yet ascertainable owing to loss of records during the Hawke's Bay earthquake of February, 1931. Balance-sheet as at the 31st March, 1932. Liabilities. £ s. d. Assets. £ s. d. Capital •• •• 26,404 16 9 Land endowed by Sir George Hunter (deceased) .. 17,800 0 0 Rents charged in advance .. 200 5 0 Advances on mortgage- £ s d Instalment Account .. .. 250 0 0 Current account .. .. 715 0 321 5 0 Sundry debtors — Rent .. .. .. 992 6 3 Interest on current account .. 0 6 1 992 12 4 Postponed rents .. .. .. 342 5 0 Interest accrued but not due .. .. 25 17 11 Cash in Deposits Account, Miscellaneous — Public Account .. .. 938 1 6 Investment Account .. .. 6,185 0 0 7,123 1 6 £26,605 1 9 £26,605 1 9 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been dulv 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.

54

B.—l [PT. IV].

LANDS AND SURVEY DEPARTMENT—continued. HUTT VALLEY LANDS SETTLEMENT ACCOUNT. Trading Account for Year ended 31st March, 1932. Dr. £ s. d. Cr. £ g . d. To Land on hand, Ist April, 1931 .. .. 64,135 0 0 By Sales of land .. .. .. .. 6 10 Purchase of land .. .. .. .. 45 0 0 Land on hand, 31st March, 1932 .. .. 74,787 0 0 Sections forfeited .. .. .. .. 20,975 5 3 Balance transferred to Profit and Loss Account 12,660 510 Incidental expenses .. .. .. 48 14 9 Expenditure on flood protection, filling and levelling sections, &c.* .. .. .. 2,249 610 £87,453 6 10 £87,453 6 10

* Expenditure on flood protection apportioned between Trading Account and Appropriation Account on an area basis.

Profit and Loss Account for Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Trading Account .. .. .. .. 12,660 5 10 By Accrued rent .. .. .. .. 216 6 8 Administration expenses .. .. .. 189 811 Accrued interest .. .. .. .. 11,318 11 2 Interest on capital provided out of Land for Interest on investments .. .. .. 149 9 6 Settlements Account .. .. .. 6,139 14 0 Profit and Loss Appropriation Account .. 8,060 14 1 Losses written off .. .. .. .. 439 16 1 Rates .. .. .. .. .. 296 16 7 Insurance premiums not recoverable.. .. 2 9 7 Repairs .. .. .. .. .. 15 7 0 Refund of amount overpaid, section 5 (4) (a) of Hutt Valley Lands Settlement Act, 1927 .. 1 3 5 £19,745 1 5 £19,745 1 5 Profit and Loss Appropriation Account. Dr. £ S. d. Cr. £ s. d. To Profit and Loss Account —Net loss for year By Balance brought forward .. .. .. 144,652 1 0 ended 31st March, 1932.. .. .. 8,060 14 1 Expenditure on flood protection* .. .. 1,909 10 0 Net profit to 31st March, 1932 .. .. 134,681 16 11 £144,652 1 0 £144,652 1 0

♦ Expenditure'on flood protection apportioned between Trading Account and Appropriation Account on an area basis.

Balance-sheet as at 31st March, 1932. Liabilities. Assets. £ s. d. Land for Settlements Account— Land on hand .. .. .. .. 74,78700 Moneys provided for — £ s. d. £ s. d. Railway Improvement Authorization Act, 1914— Purchase of land .. 164,760 II 9 Balance unpaid on area taken for workshops .. 26,389 8 0 Street-formation.. .. 206,915 5 5 Sundry debtors — £ s. d. Incidental expenses .. 15,641 8 5 Sales of land (not yet payable) 195,277 7 2 387,317 5 7 Rents .. .. .. 106 5 5 Railway Improvements Authorization Act, 1914 — Principal instalments .. 1,729 14 0 Purchase of land .. .. .. .. 11,660 0 0 Interest on sales .. .. 7,608 13 0 • Miscellaneous .. .. 1 10 0 398,977 5 7 Departmental .. .. 230 0 0 Less repayments under section 11 — 204,953 9 7 (2) of the Hutt Valley Lands Interest accrued but not due .. .. .. 1,015 19 4 Settlement Act, 1925— £ s. d. Outstanding losses in Suspense .. .. 393 4 5 Land for settlements .. 271,398 5 3 Cash in Public Account .. .. .. 91 15 11 Railway Improvements Authorization Act, 1914 .. 11,660 0 0 283,058 5 3 Capital .. .. .. .. .. 115,919 0 4 Land for settlements —Interest on capital provided for purchase of land, &c. .. .. .. 55,617 3 2 Railway Improvements Authorization Act, 1914— Interest on cost of land .. .. .. 1,014 14 1 Sundry creditors —Miscellaneous .. .. 1 10 0 Rents due but not accrued .. .. .. 3 8 4 Writings-off in Suspense .. .. .. 393 4 5 Profit and loss appropriation .. .. .. 134,681 16 11 £307,630 17 3 £307,630 17 3 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Accountant. I hereby certify that the Trading Account, Profit and Loss Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note, —J. H. Fowler, Deputy Controller and Auditor -General,

55

B.—l [PT. IV],

LANDS AND SURVEY DEPARTMENT —continued. NEW ZEALAND UNIVERSITY (WESTLAND) ACCOUNT. Receipts and Payments Account fob Year ended 31st March, 1932. Receipts. Payments. To Balance in Treasury Deposit Ac- £ s. d. £ s. d. By Administration expenses under section 4, Land £s. d. count, Ist April, 1931 — Laws Amendment Act, 1927 .. .. 3 10 3 Cash .. .. .. 172 1 3 Survey costs .. .. .. .. 55 0 0 Investments .. .. 2,300 0 0 Balance in Treasury Deposit Ac2,472 1 3 count, 31st March, 1932 — £ s. d. Rents .. .. .. .. .. 68 15 0 Cash .. .. .. 285 1 0 Interest on investments .. .. .. 102 15 0 Investments .. .. 2,300 0 0 2,585 1 0 £2,643 11 3 £2,643 11 3 Revenue Account for the Year ended 31st March, 1932. Dr. £ s. d. Or. £ s. d. To Administration expenses under section 4, Land Laws By Accrued rent .. .. .. .. 70 0 0 Amendment Act, 1927 .. .. .. 3 8 9 Interest on investments .. .. .. 102 12 6 Balance transferred to Capital Account .. .. 169 3 9 £172 12 6 £172 12 6 Balance-sheet as at 31st March, 1932. Liabilities. Assets. £ s. d. Capital — £ s. d. £ s. d. Land .. .. .. .. .. 1,591 2 6 Balance at Ist April, 1931 .. 2,636 7 7 Sundry debtors for rent .. .. .. 1 10 0 Appreciation of land-values .. 1,398 12 6 Interest on investments accrued but not due .. 27 10 4 Transfer from Revenue Account .. 169 3 9 Cash in Treasury Deposit Account— £ s. d. 4,204 3 10 Cash .. .. .. .. 285 1 0 Rents charged in advance .. .. .. 0 15 0 Investments .. .. .. 2,300 0 0 Rents paid in advance .. .. • • 0 5 0 2,585 1 0 £4,205 3 10 £4,205 3 10 W. Robertson, Under-Secretary for Lands. Wm. 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.

56

B. —1 [PT. IV].

LANDS AND SURVEY DEPARTMENT —continued'. NORTH ISLAND EXPERIMENTAL DAIRY SCHOOL ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1932. Receipts. Payments. £ s. d. To Balance in Treasury Deposit Ac- £ s. d. £ s. d. By Cost of tree-planting .. • - • ■ 143 0 0 count at Ist April, 1931- Administration expenses .. .. •• 1. b 5 p ,u . 2 022 16 11 Balance m Treasury Deposit AcInvestments !'. II 7*500 0 0 count at 31st March, 1932- £ s. d. 9,522 16 11 Cash .. •• •• 2,522 6 8 Rents 200 15 11 Investments .. .. 7,500 0 0 g Proceeds, sale of timber — Principal .. .. • ■ 143 15 0 Interest .. .. • • 1 16 0 145 11 0 Interest on investments .. .. 313 9 3 £10,182 13 1 £10,182 13 Revenue Account for the Year ended 31st March, 1932. Dr £ s- a. or. £ s - d - To Administration expenses, section 4, Land Laws By Balance brought down .. .. .. j? '2 Amendment Act, 1927 17 6 5 Interest on investments ' Balance carried forward .. .. 10,271 4 0 Accrued rent .. .. •• -• Accrued interest .. .. •• ■■ u iu u Accrued royalties .. .. . • - • 61 15 0 £10,288 10 5 £10,288 10 5 Balance-sheet as at 31st March, 1932. Liabilities. £ S. d. Assets. £ s. d Camtal . .. •• •• 4,900 0 0 Leased land .. .. .. .. " 'Y?o a a Rents in advance 23 n lan +' ati ° n , + „ 47 11 6 Sundry creditors administration expenses .. 7 3 9 Sundry debtors Rent .. .. •- Revenue Account- £ s. d. Interest on investments accrued but not due . 89 4 7 Balance, Ist April, 1931 .. 9,681 19 5 Treasury Deposit Account- £ s. d Surplus for year .. .. 589 4 7 Cash .. .. .. ' 10,271 4 0 Investments .. .. •• 7,500 0 0 10,022 6 8 £15,202 2 9 £16,202 2 " W. Robertson, Under-Secretary for Lands. Wm. 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. OTAGO BOYS' AND GIRLS' HIGH SCHOOLS ENDOWMENT ACCOUNT. Receipts and Payments Account for Year ended 31st March, 1932. Receipts. Payments. To Balance in Local Bodies' Deposit Account of £ s. d. By Administration expenses paid to Consolidated Fund £ s. d Receiver of Land Revenue, Dunedin, at Ist under section 4, Land Laws Amendment Act, 1927 12 IAnril lam .. 63 14 5 Payments to Otago Boys' and Girls High Schools rj F ' " " " . 192 0 6 Board of Governors .. ■ • • ■ 239 13 10 Cash in Local Bodies' Deposit Account of Receiver of Land Revenue, Dunedin, at 31st March, 1932.. 3 8 9 £255 14 11 5 _ 14 11 Revenue Account for Year ended 31st March, 1932. Dr £ s - d. Or. £ s - dTo Administration expenses due to Consolidated Fund By Balance brought forward from previous year .. 30 4 under section 4, Land Laws Amendment Act, Accrued rents .. .. • • 1927 .. .. •• •• •• 9 12 0 Amount due to Otago Boys' and Girls' High Schools Board of Governors .. .. - - 239 13 10 Balance carried forward .. • • • ■ 162 19 0 £412 4 10 £412 4 10 Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. J*aoq in in Capital .. .. •• ..8,439 10 10 Endowment lands .. •• •• „ Sundry creditors for administration expenses .. 0 3 4- Sundry debtors for rent .. •• • • Rents charged in advance 102 6 1 Cash in Local Bodies Deposit Account; of Revenue Account —Balance carried forward .. 162 19 0 of Land Revenue, Dunedin, at 31st March, 1932 .. 38 9 £8,704 19 3 3 W. Robertson, Under-Secretary for Lands. Wm. 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—B.8 —B. 1 [PT. IV].

57

B.—l [PT. IV].

LANDS AND SURVEY DEPARTMENT—contimied. OTAGO UNIVERSITY ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1932. Receipts. Payments. To Cash on hand Ist April, 1931, in Local Bodies' £ s. d. By Land for Settlements Account under section 45, £ Sj (1 Deposit Account of the Receiver of Land Land Laws Amendment Act, 1929 .. 18 5 7 Revenue at— £ s. d. Administration expenses paid to Consolidated Dunedin .. .. .. 505 9 2 Fund under section 4of the Land Laws Invercargill .. .. .. 634 8 4 Amendment Act, 1927 .. .. .. 62 8 2 1,139 17 6 Otago University Council under section 118 (1), Rents .. .. .. .. .. 2,520 4 6 Reserves and other Lands, &c., Act, 1917 .. 2,937 19 8 Royalties .. .. .. .. 43 7 4 Dunedin Athenfeum under Otago Museum Act, 1877 .. .. .. .. .. 85 12 0 Cash on hand 31st March, 1932, in the Local Bodies' Deposit Account of the Receiver of Land Revenue at— £ s. d. Dunedin .. .. .. 556 18 4 Invercargill .. .. .. 42 5 7 599 3 il £3,703 9 4 £3,703 9 4 Revenue Account for the Year ended 31st March, 1932. Dr. £ s. d. Or. £ g, d. To Administration expenses .. .. .. 64 110 By Accrued rent .. .. .. .. 7,847 3 0 Amount paid to Land for Settlements Account Accrued royalties .. . . .. . . 43 7 4 under section 45, Land Laws Amendment Act, 1929 .. .. .. .. 18 5 7 Amount paid to Otago University Council under section 118 (1), Reserves and other Lands, &c., Act, 1917 .. .. .. 2,937 19 8 Amount paid to Dunedin Athenseum under Otago Museum Act, 1877 .. .. 85 12 0 Remission of rent .. .. .. .. 9 12 10 Balance carried down .. .. .. 4,774 18 5 £7,890 10 4 £7,890 10 4 £ s. d. £ g. d. To Balance carried down .. .. .. 5,971 19 10 By Balance brought down from previous year .. 870 10 0 Adjustment on account of previous year .. 326 3 5 Balance carried down .. .. .. 4,774 18 5 £5,971 19 10 £5,971 19 10 Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. £ s, d. Capital .. .. .. .. .. 134,819 14 7 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 .. .. .. 8,435 18 10 Sundry creditors —Administration expenses .. 14 7 5 Postponed rent .. .. .. .. 45 0 0 Rents charged in advance .. .. .. 3,093 15 6 Cash on hand, 31st March, 1932, in the Local Reserve Account .. .. .. .. 368 2 8 Bodies' Deposit Account of the Receiver of Revenue Account —Balance carried forward .. 5,971 19 10 Land Revenue at— £ s. d. Dunedin .. .. .. 556 18 4 Invercargill .. .. .. 42 5 7 599 3 ll £144,712 2 4 £144,712 2 4 W. Robertson, Under-Secretary for Lands. Wm. 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.

58

B.—l fPT. IVI.

LANDS AND SURVEY DEPARTMENT —continued. ROTORUA COLLEGE AND GRAMMAR SCHOOL ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1932. Receipts. Payments. To Amount transferred from Secondary Education En- £ s. d. By Payments under section 12 (2) (a), Reserves, &c., £ s. d. dowments, Auckland Provincial District, to Act, 1926 .. .. .. .. .. 640 8 0 adjust revenue under-credited in previous years 640 8 0 £640 8 0 £640 8 0 Balance-sheet as at 31st March, 1932. Liabilities. Assets. Accumulated Funds—To be disbursed £ s. d. £ s. d. Overpayment to Secondary Education Endowment £ s. d. under section 12 (2) (a), Reserves, &0., Deposit Account, Auckland Provincial District (being Act, 1926, for the erection of a repaid by annual instalments) .. .. .. 640 8 0 secondary school at Rotorua — Balance, Ist April, 1930 .. ..1,921 4 0 Less payments under section 12 (2) (a), Reserves, &c., Act, 1926 .. 1,280 16 0 640 8 0 £640 8 0 £640 8 0 W. Robertson, Under-Secretary for Lands. Wm. 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.—J. H. Fowler, Deputy Controller and Auditor-General. TARANAKI SCHOLARSHIP ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1932. Receipts. Payments. To Balance in Treasury Deposit Account at Ist £ s. d. By Payments to Public Trustee in terms of sec- £ s. d. April 1931 .." .. .. •• 373 14 11 tion 22, New Zealand University Amend - Rents ' .. .. .. • • • • 909 18 4 ment Act, 1914 .. .. .. .. 895 14 7 Administration expenses under section 4, Land Laws Amendment Act, 1927 .. .. 45 9 10 Balance —Cash in Treasury Deposit Account at 31st March, 1932 .. .. .. 342 8 10 £1,283 13 3 j £1,283 13 3 Revenue Account for the Year ended 31st March, 1932. jj r _ £ s. d. Cr. £ s. d. To Payments to Public Trustee in terms of sec- By Balance brought forward from previous year .. 202 7 3 tion 22, New Zealand University Amend- Accrued rent .. .. .. .. 952 2 8 ment Act, 1914 .. .. .. • • 895 14 7 Administration expenses payable to Consolidated Fund .. • • • • • • 45 9 10 Remission of rent under Deteriorated Land Act 4 12 6 Balance carried forward .. .. •. 208 13 0 £1,154 9 11 £1,154 9 11 Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. £ s. d. Capital •• •• •• 19,040 10 0 Endowment Lands .. .. .. .. 19,040 10 0 Sundry creditors for rents paid in advance .. 7 10 9 Sundry debtors for rent .. .. .. 11114 11 Rents'eharced in advance .. .. • • 238 0 0 Cash in Treasury Deposit Account at 31st, March, Revenue Account —Balance carried forward .. 208 13 0 1932 .. .. .. .. .. 342 810 £19,494 13 9 £19,494 13 9 W. Robertson, Under-Secretary for Lands. Wm. 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.

59

B.—l [PT. IV].

LANDS AND SURVEY DEPARTMENT —continued. VICTORIA COLLEGE ENDOWMENT ACCOUNT. Receipts and Payments Account for the Yeab ended 31st March, 1932. Receipts. Payments. To Balance —Cash in Treasury Deposit Account £ s. d. By Amount paid to Victoria University College £ s. d. at Ist April, 1931 .. .. .. 19 0 0 under sections 38 and 39 of the Victoria College Act, 1905 .. .. .. 19 0 0 £19 0 0 £19 0 0 Revenue Account for the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Payment to Victoria University College under By Balance brought forward from previous year .. 40 14 0 sections 38 and 39 of the Victoria College Accrued rent .. .. .. .. 111010 Act, 1905 .. .. .. .. 19 0 0 Remissions of rent under the Deteriorated Lands Act, 1925 .. .. .. 58 5 0 Balance carried forward .. .. .. 74 9 10 £151 14 10 £151 14 10 Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 2,665 0 0 Leased land .. .. .. .. ~ 2,665 0 0 Rents charged in advance .. .. .. 55 10 5 Sundry debtors for rent .. .. .. 130 0 3 Revenue Account —Balance carried forward .. 74 9 10 £2,795 0 3 • £2,795 0 3 W. Robertson, Under-Secretary for Lands. Wm. 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. WATPTATA -HAMILTONS LIBRARY ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1932. Receipts. £ s. d. Payments. £ s. d. To Rents .. .. .. .. .. 13 10 8 By Payment to Trustees of Waipiata-Hamiltons Library under section 93, Reserves and other Lands Disposal and Public Bodies Empowering Act, 1917 .. .. .. .. 12 17 2 Payment of Administration expenses to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. .. .. 013 6 £13 10 8 £13 10 8 Revenue Account for the Year ended 31st March, 1932. Dr. £ s. d. ! Gr. £ s. d. To Balance brought forward from previous year .. 3 7 8; By Accrued rent .. .. .. .. 13 10 8 Amount paid to trustees of Waipiata-Hamiltons ! Balance carried forward .. .. .. 3 7 8 Library under section 93, Reserves and other Lands Disposal and Public Bodies Empowering Act, 1917 .. .. .... 12 17 2 Administration expenses paid to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 ........ 0 13 6 j £16 18 4 £]6 18 4 —i 1 -°=— Balance-sheet as at 31st March, 1932. 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. Wm. 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.

60

B.—l [PT. IV].

LANDS AND SURVEY DEPARTMENT —continued. WAIROA HARBOUR ENDOWMENT ACCOUNT. Revenue Account for the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Balance carried down .. .. .. 174 7 6 By Balance carried down .. ' .. .. 34 17 6 Accrued rent .. .. .. .. 139 10 0 £174 7 6 £174 7 6 Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. As3ets. £ a. d. Capital .. .. .. .. .. 3,100 0 0 Endowment land .. .. .. .. 3,100 0 0 Rents charged in advance .. .. • .. 34 17 6 Sundry debtors for rent .. .. .. 153 9 0 Revenue Account .. .. .. .. 174 7 6 Postponed rent .. .. .. .. 55 16 0 £3,309 5 0 £3,309 5 0 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Accountant. I hereby certify tliat 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. WANGANUI HARBOUR ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1932. Receipts. Payments. To Balance—Cash in Local Bodies' Deposit Account £ s. d. By Payments to Wanganui Harbour Board under £ s. d. of Receiver of Land Revenue, Wellington, Wanganui Harbour Endowment, &c., Act, at Ist April, 1931 .. .. .. 21 17 11 1877 .. .. .. .. .. 33 14 8 Rents .. .. .. .. .. 40 10 6 Administration expenses paid to Consolidated Fund under section 4, Land Laws Amendment Act, 1927.. .. .. .. 207 Balance—Cash in Local Bodies' Deposit Account of Receiver of Land Revenue, Wellington, at 31st March, 1932 .. .. .. 26 13 2 £62 8 5 £62 8 5 Revenue Account for the Year ended 31st March, 1932. Dr. j Cr. £ s. d. To Payments to Wanganui Harbour Board under £ s. d. By Balance brought forward from previous year .. 11 17 11 Wanganui Harbour Endowment, &c., Act, Accrued rents .. .. .. .. 41 3 6 1877 .. .. .. .. .. 33 14 8 Administration expenses paid to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 ........ 2 0 7 Balance carried forward .. .. .. 17 6 2 £53 15 £53 1 5 — 1 — Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 823 10 0 Leased land .. .. .. .. .. 823 10 0 Rents charged in advance .. .. .. 10 0 0 Sundry debtors for rent .. .. .. 013 0 Revenue Account—Balance carried forward .. 17 6 2 Cash in Local Bodies' Deposit Account of the Receiver of Land Revenue, Wellington .. 26 13 2 £850 16 2 £850 16 2 W. Robertson, Under-Secretary for Lands. Wm. 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.

61

B.—l [Pt. IV].

NATIONAL PROVIDENT FUND. Revenue Account fob the Year ended "81st December, 1931. £ s. d. ' £ s. d. Amount of fund at beginning of year .. 2,936,203 611 Maternity claims (section 19) .. .. 6,796 0 0 Contributions .. .. •• •• 248,882 11 0 Maternity claims (approved friendly societies) 36,786 0 0 Interest .. .. •• •• •• 170,493 15 11 Befund of contributions on lapse, reduction, Pi nes _ .. .. 680 7 4 and withdrawal (sections 11, 12, and 13) .. 84,138 10 3 Government contribution under Act .. 49,955 16 1 Refund of contributions in lieu of pension Refund of maternity claims by the State .. 43,582 0 0 (section 14) .. .. .. .. 844 0 5 Contributions overpaid on exit .. .. 78 1 10 Incapacity allowances (sections 17 and 18), Benefits refunded on exit .. .. .. 9,107 3 9 including contributions waived on incapacity Miscellaneous receipts .. .. .. 14 3 (£937 18s. Id.) .. .. .. .. 5,784 12 11 Refunds unclaimed .. •• 11,480 2 8 Death: Refund of contributions (sections 15 (s)and 16) ..- .. .. .. 13,617 10 5 Death : Allowances on account of widows and children (section 15) .. .. .. 11,558 19 4 Retirement: Allowances (sections 13 and 48) .. 29,445 1 6 Befund of contributions overpaid on exit .. 78 1 10 Expenses— Salaries .. .. .. .. 6,875 2 5 Commission, allowances, and agency expenses 3,936 18 6 Postages .. .. .. .. 450 11 7 Printing and stationery .. .. . . 198 8 3 Rent .. .. . . .. .. 667 10 3 Government Actuary .. .. .. 601 13 5 Government Insurance Department: Services 45 8 4 Post and Telegraph Department: Charges .. 630 9 6 Public Trustee : Charges .. .. 4,238 15 11 Travelling allowances and expenses .. 179 7 4 General expenses .. .. 586 1 9 Amount of fund at end of year .. .. 3,263,005 5 10 £3,470,464 9 9 £3,470,464 9 9 Balance-sheet as at 31st December, 1931. Liabilities. £ s. d. Assets. £ s. d. Fund as per Revenue Account .. .. 3,263,005 510 In hands of Public Trustee— Add value of otlice furniture and fittings .. 21 12 3 Invested .. .. .. .. 3,169,062 8 6 Uninvested .. .. .. .. 7,588 13 3 3,263,026 18 1 Post Office .. .. .. .. 2,553 13 5 Claims due and in course of payment* — Balances in transit .. .. .. 14,909 3 4 Maternity .. .. •• •• 3,030 10 8 Contributions outstanding or in course of Death (section 16) .. • • • • 919 12 9 transmission*— Death (section 15) .. •• 523 18 2 (a) Contributions due but not overdue .. 14,825 17 4 Death: Allowances (section 15) .. .. 432 19 4 (b) Contributions overdue .. .. 4,699 8 6 Allowances (section 13) .. .. 1,329 0 1 Government subsidy due under Act* .. 49,955 16 1 Allowances (section 17) .. •• 277 9 3 Refund due in respect of maternity claims* .. 3,432 0 0 Expenses due and in course of payment*— , 1-lo , fl * ĪTt? « is fon s Sundry creditors .. •• •• 4,142 16 6 Interest due* .. .. .. .. 18,327 7 3 Commission, allowances, and agency expenses 671 12 4 Interest accrued but not due* .. .. 52,670 5 6 Befunds in suspense .. •• 47,651 15 3 Office furniture and fittings.. .. .. 21 12 3 Deposits on incomplete applications to join fund 0 14 0 Suspense Account .. •• •• 112 6 6 Contributions prepaid .. •• 10,375 7 2 Investment Fluctuation Beserve (by transfer from refunds unclaimed) .. 5,846 19 1 £3,338,341 19 2 £3,338,341 19 2 * 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.

62

B.—l [PT. IV].

NATIONAL PROVIDENT AND FRIENDLY SOCIETIES DEPARTMENT. NATIONAL PROVIDENT FUND. Income and Expenditure Account for the Year ended 31st March, 1932. Dr. ' £ s. d. Gr. £ s. d. To Administration expenses : Rent .. .. 133 0 0 By Recoveries on account of expenditure of previous Other items— years .. .. .. .. .. 0 14 6 Loss on realization of property .. .. 16 210 Balance carried down .. .. .. 94,014 10 6 Depreciation .. .. ■. • • 155 10 8 Permanent charges under special Acts — £ s. d. State subsidy .. .. 51,342 11 6 Maternity claims .. .. 42, 368 0 0 93,710 11 6 £94,015 5 0 £94,015 5 0 £ s. d. £ s. d. To Balance brought down .. .. .. 94,014 10 6 By Excess of expenditure over income .. .. 94,104 15 1 Interest on capital .. .. .. 90 4 7 . j £94,104 15 1 i £94,104 15 1 Note. —The above account includes a charge for interest on capital for which the Department has no parliamentary appropriation. FRIENDLY SOCIETIES. Income and Expenditure Account for the Year ended 31st March, 1932. j) r Gr. £ s. d. To Administration charges— £ s. d. £ s. d. By Sundry fees .. .. .. .. 4 7 8 Salaries .. .. .. 1,113 3 3 Balance carried down .. .. .. 4,657 9 6 Government Actuary: Charges for services rendered.. .. 2,050 0 0 Government Insurance Department : Charges for services of messengers, &c. .. .. 9 18 Postage, telegrams, &c. .. 89 16 7 Printing and stationery . . 77 19 11 Rent .. . • • • 134 2 1 Telephone services ... .. 16 010 Travelling allowances and expenses 28 1 6 Fuel, light, power, and water .. 1110 Office maintenance .. .. 10 3 11 3,530 0 9 Other items — Payment for statistical returns of sickness and mortality .. .. 1,11316 5 Depreciation .. .. • ■ • • 18 0 0 £4,661 17 2 £4,661 17 2 £ s. d. £ s. d. To Balance brought down .. .. •• 4,657 9 6 By Excess of expenditure over income .. .. 4,665 11 6 Interest on capital .. .. .. • • 8 2 0 £4,665 11 6 £4,665 11 6 N OT ;e. The above account includes a charge for interest on capital for which the Department has no parliamentary appropriation. Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. Capital Account .. .. .. ■■ 2,190 18 2 £ s. d. £ s. d. Creditors Furniture and fittings .. .. 1,600 7 5 Departmental .. .. •• 216 8 Additions .. .. .. 112 5 6 Sundry .. .. .• • • • • 3,899 4 1 ' Reserve, depreciation .. •• 1,592 8 0 1,/12 12 11 Writing-off, Suspense .. .. ■ ■ 16 210 Less disposals .. .. 168 10 0 Treasury Adjustment Account .. .. 93,268 1 9 ' Mechanical appliances .. .. .. 589 0 0 Stationery .. .. .. .. 48 2 9 Stamps .. .. .. .. .. 116 5 Assets in Suspense .. .. .. .. 16 2 10 Excess of expensiture over income £ s. d. National Provident .. .. 94,104 15 1 Friendly Societies .. 4,665 11 6 98,770 6 7 £100,969 11 6 £100,969 11 6 R. W. Withefop.d, Deputy Superintendent, National Provident and Friendly Societies Department. I hereby certify that the Income and Expenditure Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes.—J. H. Fowler, Deputy Controller and Auditor-General.

63

B—l [Pt. IV].

NATIVE TRUST OFFICE. Revenue Account foe the Year ended 31st March, 1932. Dt ( s * To Salaries— £.s. d. £ s. d. By Net interest, commission,fees, and othep income 23,071 8 5 Permanent .. .. 9,342 8 4 Non-permanent .. •. 846 0 6 Deductions, section 5, Finance Act, 1931 (No. 2) .. .. 1,133 14 0 11,322 2 10 Additions, improvements, repairs, maintenance, and insurance of office premises and plant — Office premises •. • • 0 15 3 Office furniture and fittings .. 9 17 9 Office machinery . . • • 5 4 5 Office insurances .. .. 10 9 6 Motor-vehicles .. •• 676 11 8 Audit fee .. 10 0 0 I Agents commission .. ■ • • • " " Legal expenses .. • ■ • • • • t\ R \ Meal allowances .. •• •• - ° Postages, telegrams, and rent of boxes .. ' 11 Post and Telegraph Department--Payment for services }"5 14 0 Printing and stationery .. • • • ■ 189 4 11 Public Service Superannuation Fund, contribution towards .. ;; ;; ;; 559 jo 'o Services for cleaning, &c. .. • • • • *52 14 2 Telephone charges .. . • • • • • 1. i Travelling-expenses •• •• •• 1,1 Hawke's Bay earthquake relief for Maoris, contribution towards .. •• •• g Net profit, to Appropriation Account .. 7,989 9 0 £23,071 8 5 £23,071 Appropriation Account for the Year ended 31st March, 1932. £ s d Cr £ s. d. To Assurance and Reserve Fund .. .. 7,191 90 By Net for year ended 31st March, 1932, g Q Investment Fluctuation Fund .. • • 798 0 0 transferred .. ■ £7,989 9 0 £7,989 9 0 Balance-sheet as at 31st March, 1932. Liabilities. Assets. „ t , . ~ ~ lin^pr £ s. d. Sundry assets — £ s - d. i s. a. WeTt Coast Settlement Reserves Act, 1892 .. 54,314 7 6 Office fittings, furniture, plant, () Native LTdXfmi'fpartX !! . . H8; 4 21 3 1 '«06 810 N Maori^Land A ßoaid 3 funds .. 174,227 2 8 , \ Special •• •• 0 0 Stationery .. •• 101 7 1 ]10911 3 176,077 2 8 Debentures and other securiMiscellaneous .. 38,513 311 g ? securities .. 11,895 5 0 1930 :: :: :: ??£! VI «n i Finance Act, 1930 (No. 2), section 6, advances under 92,000 0 0 Properties acquired .. 11,317 10 609 180 6 3 Native Land Act, 1931, section 621- £ a. d. and ront due and acoraed .. . . 27',154 0 6 Advances under .. '74 7 4 Sundry debtors, including advances to estates .. 135,152 14 11 Interest accrue .. •• 17,840 7 4 Suspense Account — Realizations, &c., being , ... • written off .. •• 1,295 5 0 ' "Post Office Account .. 475 911 "ttok 2,790 14 *2 Var,ous '• •' '■ 543 18 8 Cash in hand .. .. 113 0 1 K A 2,1.) 2. 7 2 Writings-off in Suspense 0r'049 11 s Assurance and Reserve Fund .. •• 98 ' 9^ Investment Fluctuation Fund .. .. •>■*&' s * £776,684 5 1 £776,684 5 1 W. E. Rawson, Native Trustee. R. Sjnel, 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 111 accordance therewith, subject to e following comment: Advances exceeding the statutory margin of security have been made by the Native Trustee to the East Coast Maori Soldiers' Fund.—J. H. Fowler, Deputy Controller and Auditor-General.

64

B.—l [PT. IV].

NAURU AND OCEAN ISLANDS ACCOUNT. Revenue Account fob the Year ended 31st March, 1932. Dr. £ s. d. Gr. £ s. d. To Interest on debentures .. .. .. 24,319 3 9 By Annual payment from British Phosphate ComAdministration charge .. .. .. 500 0 0 mission .. .. .. .. 36,074 14 2 Audit charge .. .. .. .. 5 0 0 Interest on investments .. .. .. 388 3 4 Balance to Appropriation Account .. 11,638 13 9 £36,462 17 6 £36,462 17 6 Appropriation Account for the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Sinking Fund Reserve Account .. .. 11,755 10 5 By Balance, Ist April, 1931 .. .. .. 15,742 6 2 Balance, 31st March, 1932 .. .. .. 15,625 9 6 Revenue Account .. .. .. 11,638 13 9 £27,380 19 11 £27,380 19 11 Balance-sheet as at 31st March, 1932. Liabilities. Assets. £ s. d. £ s. d. Share (16 per cent.), Nauru and Ocean Islands £ s. d. Capital—Debentures at 5 per cent. 600,000 0 0 phosphate rights (at cost) .. .. .. 565, 040 0 0 Less debentures redeemed .. 120,800 0 0 Proportion of annual payment from British Phos479,200 0 0 phate Commission and other interest accrued Interest .. .. .. .. .. 7,910 7 7 but not due .. .. .. .. 26,886 19 5 Reserve Account .. .. .. .. 85,840 0 0 Investments —Nauru and Ocean Islands Account.. 50 0 0 Sinking Fund Reserve Account . . ... 6,404 5 6 Cash — £ s. d. Appropriation Account .. .. .. 15,625 9 6 Nauru and Ocean Islands Account 2,937 18 9 Nauru and Ocean Islands Sinking Fund Account .. .. 65 4 5 3,003 3 2 £594,980 2 7 £594,980 2 7 A. S. Houston, Accountant, Department of Agriculture, Wellington. Notes. —(1) 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, 1931, are published herewith. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —J. H. Fowler, Deputy Controller and Auditor-General. THE BRITISH PHOSPHATE COMMISSIONERS. Trading Account for the Year ended 30th June, 1931. Dr. £ s. d. Gr. £ s. d. To F.o.b. cost of phosphate, including interest on By Phosphate sales and sundry credits, less capital, contribution to a sinking fund for the freight and insurance, &c. .. .. 584,737 18 4 redemption of capital, and other charges in accordance with Article 11 of Agreement of the 2nd July, 1919 .. .. .. 584,244 4 8 Balance carried forward .. .. .. 493 13 8 £584,737 18 4 £584,737 18 4 Balance-sheet as at 30th June, 19-31. Liabilities. £ s. d. Assets. £ s, d. United Kingdom Government .. .. 1,406,744 14 10 Nauru and Ocean Island phosphate rights, buildCommonwealth Government... .. .. 1,406,744 14 10 ings, and plant and steamers " Triona" and New Zealand Government .. .. .. 535,902 16 3 " Nauru Chief," less reserves for depreciation — and other charges in accordance with Article 11 3,349,392 5 11 of Agreement of the 2nd July, 1919 .. 3,177,973 2 8 Sinking fund for redemption of capital .. 182,107 14 I Sundry debtors and bills receivable .. .. 197,923 16 6 Sundry creditors and outstandings .. .. 206,808 12 9 Voyages in progress .. .. .. 6,248 13 7 Bank balances, less cash in hand .. .. 31,222 8 0 Phosphate and goods in transit .. .. 119,807 12 6 Government Appropriation Account .. .. 43,411 6 5 Stocks at Nauru, Ocean Island, and elsewhere .. 311,482 15 7 Trading Account, balance carried forward .. 493 13 8 £3,813,436 0 10 £3,813,436 0 10 We have examined the foregoing balance-sheet with the books and vouchers of the British Phosphate Commissioners and the audited accounts from London. We have accepted the certificates of officers of the Commissioners for the valuation of the stocks. We have obtained all the information and explanations we have required. In our opinion the Balance-sheet, is properly drawn up so as to exhibit a true and correct view of the state of the Commissioners' affairs according to the best of our information and the explanations given to us and as shown by the books of the Commissioners. —Kent, Brierley, and Sully, Chartered Accountants (Aust.), Auditors. Melbourne, Ist. December, 1931.

9 —B. 1 [PT. IVI.

65

B.—l [PT. IV],

PENSIONS DEPARTMENT. Income and Expenditure Account fob the Year ended 31st March, 1932. Expenditure. To Pensions — £ s. d. £ s. d. Income. War Pensions Act, 1915 .. 1,258,290 17 5 By Credits from national - endowment £ s. d. Pensions Act, 1926 .. ..1,702,870 12 7 residue for old-age pensions .. 22,259 0 2 Epidemic (vote) pensions .. 5,659 13 7 Credits from sundry outstanding Special annuities (vote) .. 4,548 10 8 pensions, 1930-31 .. .. 1,998 19 10 Family allowances Act, 1926 .. 88,172 22 Credits from gold duty—Miners' Public Service Superannuation Pensions Act, 1926 .. .. 2,831 10 5 Act, 1927, section 62 .. 1,025 14 8 Commission for paying Imperial Defence Act, 1909, sections 75-86 2,425 5 1 pensions .. .. .. 2,721 18 9 Civil Service Act, 1908, sections Credits from pensions paid to retired 28-30 .. .. .. 7,963 19 6 officersJudicature Act, 1908, sections On account of Post and £ s. d. 12-14 .. .. .. 1,833 6 8 Telegraph DepartReserves and other Lands Dis- ment .. .. 156 18 3 posal and Public Bodies Em- On account of Internal powering Act, 1916, section 67 30 8 1 * Affairs Department 25 1 0 Finance Act, 1923, section 13 .. 150 0 0 181 19 3 Finance Act, 1924, section 30 .. 200 0 0 Credits from other Governments on Finance Act, 1926, section 34 .. 1,400 6 0 account of payments made— 3,074,570 16 5 Canadian Govern- £ s. d. Administration charges — ment .. 283 4 11 Advertising .. .. .. 23 10 8 Commonwealth Appeal Board expenses .. 2,946 16 6 Government .. 24,612 10 2 Cash lost in earthquake .. 17 4 Imperial GovernSundry expenses .. 31 6 6 ment .. 149,344 4 4 Depreciation .. .. .. 507 10 2 Union of South Exchange and commission .. 159 4 3 Africa .. 92 2 6 Fees for certificates of age .. 137 11 11 174,332 1 11 Fuel, light, and power .. 100 12 0 Excess of expenditure over income 3,197,469 18 9 Overtime .. .. .. * 50 2 6 Postage and telegrams.. .. 4,875 15 7 Post Office services .. .. 14,961 4 0 Printing and stationery .. 2,001 4 0 Rent of offices .. .. 3,234 16 7 Repairs to office equipment .. 105 3 11 Salaries .. .. .. 35,997 5 0 Telephone services .. .. 254 19 3 Transfer and removal expenses .. 92 18 4 Travelling-expenses (departmental officers) .. .. .. 858 8 2 66,339 16 8 Other charges— Clothing-allowances .. .. .. .. 371 13 11 Grant to recipient of New Zealand Cross .. .. 20 0 0 Life-insurance loadings .. .. .. 180 9 0 Medical fees .. .. .. .. .. 6,335 0 6 Medical treatment of returned soldiers .. .. 75,900 1 2 Medical treatment of South African War veterans .. 32 19 5 Medical treatment of Defence and Naval Forces .. 242 9 I Pensions to retired Postal officers .. .. 156 18 3 Pensions to retired officers, Internal Affairs Department .. .. .. .. .. 25 1 0 Railway concessions to disabled soldiers .. .. 1,579 14 10 Re-establishment of disabled soldiers in civil employment ... .. .. .. .. 2 12 2 Travelling-expenses (pensioners) .. .. 1,705 14 9 Payments on account of other Governments — £ s. d. Canadian Government.. .. 283 4 11 Commonwealth Government .. 24,612 10 2 Imperial Government .. .. 149,344 4 4 Union of South Africa .. 92 2 6 174,332 1 11 £3,401,795 9 1 £3,401,795 9 1 £ s. d. £ s. d. To Balance brought down .. .. .. .. 3,197,469 18 9 By Balance, alter charging interest .. 3,197,744 2 11 Interest on capital .. .. .. .. 274 4 2. £3,197,744 2 11 £3,197,744 2 11 Percentage of cost of administration to total expenditure, 1-95. Note. —Included in above expenses are items which do not appear in annual appropriations—i.e., interest on capital, £274 4s. 2d.; rental assessed by Public Works Department, £2,048.

66

B.—l [FT. IV]

PENSIONS DEPARTMENT —continued. Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. Capital .. .. .. .. •• 6,118 11 1 £ s. d. £ s. d. Creditors — Furniture and fittings .. 4,773 3 7 Departmental .. .. .. .. 2,097 11 9 Mechanical appliances .. .. 1,025 1 9 Sundry .. .. .. .. .. 4,831 5 4 Permanent fittings, Auckland Pensions due but unpaid .. .. .. 34,694 14 1 office .. .. .. 320 5 9 Pensions paid but not cleared .. .. 4,194 9 0 6,118 11 1 Rent due but unpaid .. .. .. 30 10 4 Medical stores on hand .. .. .. 544 15 10 Reserve for depreciation .. .. .. 3,678 3 1 Stationery on hand.. .. .. .. 800 8 6 Written off Reserve Account .. .. 3 610 Stamps on hand .. .. .. .. 107 11 4 Deposits Account — Miscellaneous — (J.Petrie); Pensions prepaid .. .. .. .. 223,387 3 6 Canadian Government .. .. .. 10 0 0 Accounts prepaid .. .. .. .. 79 9 5 Imperial Pensions paid but not cleared .. 43,940 9 4 Assets in Suspense .. .. .. .. 3610 Treasury Adjustment Account .. .. 3,410,185 8 3 Deposits Account —Miscellaneous—Cash (Canadian Government) .. .. .. 10 0 0 Sundry debtors — £ s. d. Departmental .. .. 22,281 19 2 Advances on account of other Governments (Finance Act, 1930 (No. 2), section 7) — Canadian Government .. 316 12 1 Commonwealth Government 12,699 4 9 Union of South Africa .. 92 2 6 Imperial Government ~ 45,498 18 8. — — 80,888 17 2 Imperial pensions, cash in Deposit Account ~ 100 2 6 Excess of expenditure over income .. .. 3,197,744 211 £3,509,784 9 1 . £3,509,784 9 1 J. H. Boyes, Commissioner of Pensions. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note.—J. H. Fowler, Deputy Controller and Auditor-General.

PRIME MINISTER'S DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1932. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. •• •• 2,408 5 0 By Sundry revenue .. .. .. .. 2 0 0 League of Nations .. .. .. .. 12,756 10 2 Balance carried down .. , . .. 16,492 10 5 Printing and stationery .. .. .. 150 0 0 Rent .. .. .. • • ■ • 712 0 0 Depreciation .. .. ■ ■ . ■ 230 17 0 Sundries .. .. • • • • • • 236 18 3 £16,494 10 5 £16,494 10 5 £ s. d. £ s. d. To Balance brought down .. .. .. 16,492 10 5 By Balance carried to Balance-sheet .. ... 16,639 5 1 Interest on capital .. .. .. .. 146 14 8 * £16,639 5 1 £16,639 5 1 Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. • ■ • • • • 3,260 14 10 Furniture and fittings .. .. .. .. 2,387 210 Creditors . £ s. d. Mechanical appliances .. .. .. .. 163 2 0 Government .. .. 2 15 1 Library .. .. •• .. 711 5 0 Sundry .. •• •• 174 13 11 Excess of expenditure over income .. .. 16,639 5 1 177 9 0 Depreciation Reserve .. .. .. • • 864 13 3 Treasury Adjustment Account .. .. .. 15,597 17 10 £19,900 14 11 £19,900 14 11 Note.—The following charges are included for which the Department possesses no parliamentary appropriation : (a) Interest at per cent, on capital as at Ist April, 1931 ; (b) rental assessed by Public Works Department. 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.

67

B.—l [PT. IVI.

PRINTING AND STATIONERY DEPARTMENT. Trading Account for the Year ended 31st March, 1932. Dr. Cr. To Paper and materials— £ s. d. £ s. d. By Sales — £ s. d. £ s. d. Stock at beginning .. 35,236 8 9 Manufacturing .. .. 136,186 6 1 Add purchases .. .. 22,073 10 0 Less work in progress, 31st March, 1931 .. 11,021 18 3 57,309 18 9 Less stock on hand, 31st 125,164 7 10 March, 1932 .. .. 27,297 1 9 Add work in progress, 30,012 17 0 31st March, 1932 .. 6,391 13 0 Stationery— Stock at beginning .. 14,616 19 8 131,556 0 10 Add purchases .. .. 17,633 0 4 Stationery .. .. 28,451 19 8 Publications .. .. 1,916 18 7 32,250 0 0 Typewriters .. .. 869 18 11 Less stock on hand, 31st 162,794 18 0 March) 1932 .. .. 11,465 16 2 Discounts received .. .. .. 196 3 11 20,784 3 10 Publications — Stock at beginning .. 2,528 4 0 Add purchases .. .. 2,536 9 10 5,064 13 10 Less stock on hand, 31st March, 1932 .. .. 3,950 1 4 1,114 12 6 Typewriters— Stock at beginning .. 298 3 6 Add purchases .. . . 561 14 6 859 18 0 Less stock on hand, 31st March, 1932 .. .. 47 11 0 812 7 0 Wages (productive) .. 55,424 4 3 Wages (establishment) .. 20,025 9 4 Wages (Stationery Office) .. 5,629 6 2 Freight (inward) .. .. 3,266 210 Lighting (proportion) .. 340 6 1 Power .. .. .. 848 18 10 Fuel .. .. .. 611 15 10 Water .. .. . . 261 3 0 86,407 6 4 Balance transferred to Profit and Loss Account 23,859 15 3 £162,991 1 11 £162,991 1 11 Profit and Loss Account for the Year ended 31st March, 1932. Dr. £ s. d. Gr. £ s. d. To Office salaries .. .. .. 5,744 14 10 By Balance transferred from Trading Account .. 23,859 15 3 Repairs and alterations to buildings and plant.. 329 3 3 Storing and handling stationery, &c., for other Postages and telegrams .. .. .. 784 9 9 Government Departments .. .. 1,023 9 9 Freight and cartage (outward) .. • .. 2,196 7 8 Commission on sales of publications .. .. 2,647 14 5 Insurance .. .. .. .. 69 8 1 Rents receivable .. .. .. .. 361 0 0 Exchange .. .. .. .. 3 7 6 Interest receivable .. . . .. 12 8 Discounts allowed .. .. .. .. 96 14 4 Balance carried down .. .. .. 3,249 1 10 Telephones (rental).. .. .. .. 113 5 0 Medical services .. .. . ■ .. 77 15 1 Lighting, &c. (proportion) .. .. .. 38 0 0 Proportion of rent, &c., High Commissioner's Office .. .. .. .. .. 340 0 0 Office expenses .. .. .. .. 371 4 0 Sundry trade expenses .. .. .. 265 7 8 Audit fee .. .. .. . • • • 100 0 0 Wages—Charwomen, watchmen, &c. .. .. 1,911 13 10 Interest on capital .. .. .. 9,596 6 6 Depreciation .. .. . • 9,084 11 0 Losses on disposal of machinery, &c. .. .. 19 15 5 £31,142 3 11 £31,142 3 11 i£ s. d. To Balance brought down .. .. .. 3,249 110 Note.—lnterest at rate of 4J per cent, has been charged on capital for which the Department has no parliamentary appropriation.

68

B.—l [PT. IV].

PRINTING AND STATIONERY DEPARTMENT—continued. Balance-sheet as at 31st March, 1932. Liabilities. Assets. £ s. d. Capital Account— £ s. d. £ s. d. Land .. .. .. .. .. 60,600 0 0 Public Works Fund .. 113,576 19 5 Buildings .. .. .. .. .. 50,047 14 0 Consolidated Fund .. 103,663 17 1 Plant and machinery— £ s. d. 217,240 16 6 Composing plant .. 1,075 2 9 Creditors — Monotype plant .. .. 11,320 17 1 Departmental .. .. 762 18 4 Addressograph plant .. 624 15 0 Sundry .. .. .. 2,910 18 10 Printing plant .. .. 26,366 6 3 3,673 17 2 Binding plant .. .. 12,268 11 1 Wages accrued .. .. .. .. 759 910 Litho plant .. .. 3,099 14 I Bad Debts Reserve .. .. .. .. 189 13 3 Photo plant .. .. 1,781 6 4 Depreciation Reserve .. .. .. 59,816 6 2 Stereotype plant .. .. 1,740 4 6 Writing-off Suspense Account .. .. 62 611 Engine-room plant .. .. 1,555 2 9 Miscellaneous plant .. .. 9,353 11 6 69,185 11 4 Furniture, fittings, and office equipment .. 2,305 16 4 Type .. .. .. .. .. 9,220 5 2 Accessories. £s. d. Composing Branch .. .. 3,583 19 2 Monotype Branch .. .. 104 0 3 Addressograph Branch .. 48 0 0 Printing Branch .. .. 101 8 2 Binding Branch .. .. 757 1 1 Litho Branch .. .. 207 12 0 Photo Branch .. . . 77 14 2 Stereotype Branch .. .. 16 6 2 Engine-room .. . . 67 13 8 Paper-store . . .. 53 7 10 5,017 2 6 Debtors— Departmental . . . . 7,215 13 8 Sundry .. .. 2,953 6 1 10,168 19 9 Work in progress .. .. 6,391 13 0 Stock — On hand .. .. .. 39,170 0 2 In transit .. .. .. 3,471 16 2 On consignment .. .. 118 13 11 42,760 10 3 Stock Suspense Account .. .. .. 52 4 11 Assets to be written off .. .. .. 10 2 0 j Treasury Adjustment Account .. .. 22,733 8 9 Balance, Profit and Loss Account .. .. 3,249 1 10 £281,742 9 10 £281,742 9 10 Note. —The following charges are inctuded for which the Department possesses no parliamentary appropriation : (a) Proportion of cost of raising Public Works loans, £105 ; (b) Public Works Department administration expenses, £212. E. V. Paul, A.R.A.N.Z., Accountant. I hereby certify that the Receipts 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. —J. H. Fowler, Deputy Controller and Auditor-General.

69

B.—l [Pt. IV],

PUBLIC SERVICE COMMISSIONER'S OFFICE. Income and Expenditure Account fob the Year ended 31st March, 1932. Expenditure. £ s. d. Income. £ s. d. To Permanent charges: Salaries .. .. 2,332 16 0 By Examinations .. .. .. .. 381 7 6 Appropriations — £ s. d. Balance .. .. .. .. .. 7,120 011 Printing and stationery .. 195 4 3 Postage and telegrams .. 78 18 7 Appeal Board .. .. 100 5 6 Sundry payments .. .. 12 10 6 Office fittings and requisites .. 14 8 4 Travelling-expenses .. .. 152 10 9 Salaries .. .. .. 4,004 6 3 Kent .. .. .. 390 0 0 Telephone services .. .. 82 0 3 5,030 4 5 Depreciation .. .. .. .. 138 8 0 £7,501 8 5 £7,501 8 5 £ s. d. £ g . (J. To Balance brought down .. .. .. 7,120 011 By Excess of expenditure over income .. .. 7,194 12 8 Interest on capital .. .. .. .. 74 11 9 £7,194 12 8 £7,194 12~1 Note. —4J per cent, interest on capital is included in the above charges. The office possesses no parliamentary appropriation for this item. Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. £ B . d. Capital Account .. .. .. .. 1,667 14 5 Office furniture .. .. .. .. 1,667' 14 5 Sundry creditors — £s. d. Stationery on hand .. .. .. .. '5010 0 Post and Telegraph .. .. ..4 2 4 Official stamps on hand .. .. .. 13 19 1 Printing and Stationery .. .. 8 18 4 Excess of expenditure over income .. .. 7,194 12 8 Other than Government Departments ..016 3 Sundry debtors —Post and Telegraph Department .. 100 13 16 11 Depreciation Reserve .. .. .. .. 1,083 17 0 Treasury Adjustment Account .. .. .. 6,162 710 £8,927 16 2 £8,927 16 2 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 submutted for audit, and correctly state the position as disclosed therby, subject to the above departmental note. —J. H. Fowler, Deputy Controller and Auditor-General.

70

B.—l [Pt. IV].

PUBLIC SERVICE SUPERANNUATION FUND. Revenue Account foe the Year ended 31st March, 1932. £ s. d. Retiring-allowances— £ s. d. Amount of fund at beginning of year .. 2,917,153 15 10 To members .. .. .. 395,890 2 0 Members'contributions — To widows and children .. .. 36,031 12 9 Under section 19 (ordinary)* .. 190,054 0 1 Contributions returned— Transferred from other superannua- ' Under section 37 (left service) .. 30,064 3 1 tion funds .. .. .. 293 6 7 ! Under section 42 (death) .. .. 13,217 7 8 Interest on arrears of contributions.. 237 14 4 Under section 34 (retirement) .. 5,270 1 10 Government subsidy— Contributions transferred to other Statutory .. .. .. 86,000 0 0 superannuation funds (section 120) .. 385 8 5 Section 114, Public Service Super- Loss on realization of securities .. 1,501 9 4 annuation Act, 1927 (widows and Interest (section 38, Public Service children) .. .. .. 16,082 6 4 Superannuation Act, 1927) .. 79 9 1 Interest on investments .. .. 168,452 14 1 Unclaimed moneys recovered .. 310 19 4 Fines, fees, and sundries .. .. 397 15 4 Expenses— Stipendiary Magistrates' Account— Medical fees .. .. 64 1 0 Administration expenses recovered.. 88 5 9 Salaries.. .. .. .. 2,297 12 1 Subsidy, Cook Islands and Samoa .. 674 7 7 Audit fees .. .. .. 50 0 0 Heating and lighting .. .. 8 3 1 Rent .. .. .. . . 184 12 0 Cleaning .. .. .. 55 3 11 Messenger service .. . . 39 14 3 Public Trustee's charges .. . . 4,523 6 7 Contingencies .. .. .. 3 9 6 Printing and stationery .. .. 129 2 10 Typewriters and other machines (upkeep) .. .. .. 4 9 3 Postages, telegrams, and services .. 338 8 6 Post and Telegraph charges .. 913 1 6 Removal expenses .. .. 38 13 1 Balance as at 31st March, 1932 .. 2,888,033 14 10 £3,379,434 5 11 £3,379,434 5 11

* Total amount of rebate allowed under section 8 (2), Finance Act, 1931, £57,388 2s. 10d., of which £52,079 ss. 3d. has been set against contributions for the year ending 31st March, 1932.

Balance-sheet as at 31st March, 1932. Liabilities. Assets. Superannuation Fund Account— - £ s. d. Balance due from Revenue £ s. d. £ s. d. Amount invested by the Board .. .. 2,907,760 15 10 Account .. .. 2,888,033 14 10 Contributions due in course of transmission .. 10,100 17 10 Add value of office furni- £ s. d. ture, fittings, and ma- Interest overdue .. .. 37,351 3 10 chinery .. .. 409 9 0 Interest due and accrued .. 34,242 8 8 2,888,443 3 10 71,593 12 6 Retiring and other allowances due in course of | Subsidy— payment— Cook Islands and Samoa .. .. .. 59 19 11 To members .. .. .. .. 3,260 14 3 Section 114, Public Service Superannuation To widows and children .. .. .. 305 0 4 Act .. .. .. .. .. 180 0 1 Refund of contributions due in course of pay- Cash in hand, Public Trustee .. .. 20,405 19 1 ment— Cash in bank ..... .. .. 325 14 4 Under section 37 (left service) .. .. 763 12 7 Rates, fees, premiums paid on account of mortUnder section 42 (death) .. .. .. 853 15 6 gagors (recoverable) .. .. ~ 483 10 0 Expenses due in course of payment— Assets in Suspense.. .. .. .. 1,501 9 4 Heating and lighting .. .. .. 012 5 Office furniture, fittings, and machinery .. 409 9 0 Printing and stationery .. .. .. 711 10 Cost-of-living bonus (recoverable) .. .. 3 7 1 Cleaning .. .. .. .. 4 17 2 Post and Telegraph charges .. .. 218 0 0 Public Trustee's charges .. .. .. 2,333 4 5 Contributions paid in advance or in error .. 4,595 5 1 Balance, Government subsidy* .. .. 64,500 0 0 Unclaimed account (contributions, &c.) .. 129 5 9 Writing-off, Suspense Account .. .. 1,50194 Post Office Account .. .. .. 51,908 2 6 £3,018,824 15 0 £3,018,824 15 0

* The Government subsidy is paid in January of each year; to show the true position of the fund it is necessary to state this item as a liability, owing to the change in the date of the financial year.

Subsidiary Account. Cost-of-living Bonus paid to Annuitants of the Public Service Superannuation Fund on behalf of the Treasury. £ s. d. £ s. d. To Amount disbursed for period Ist April, 1931, to .By Balance, Ist April, 1931 .. .. .. 212 6 31st March, 1932 .. .. .. 3,509 2 4 j Amount received from Treasury .. .. 3,503 2 9 Balance due from Treasury .. .. .. 3 7 1 £3,509 2 4 | £3,509 2. 4

71

B.—l [PT. IV].

PUBLIC SERVICE SUPERANNUATION FUND—continued. Stipendiary Magistrates' Account. Revenue Account for the Year ending 31st March, 1932. » £ s. d. £ a. d. Amount of fund, Ist April, 1931 .. .. 23,022 8 7 Retiring-allowances .. .. .. .. 2,775 14 0 Members' contributions, section 63, Public Service Administration expenses .. .. .. 88 5 9 Superannuation Act, 1927 .. .. .. 1,872 0 0 Balance, as at 31st March, 1932 .. .. 23,377 18 4 Interest on investments .. .. .. 1,347 9 6 £26,241 18 1 £26,241 18 I Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. £ s. d. Accumulated fund .. .. .. .. 23,377 18 4 Contributions due in course of transmission .. 6 6 0 Amount invested by the Board .. .. 23,371 12 4 £23,377 18 4 £23,377 18 4 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.— J. H. Fowler, Deputy Controller and Auditor-General.

NEW ZEALAND GOVERNMENT RAILWAYS. RAILWAYS SUPERANNUATION FUND. Receipts and Payments Account for the Year ended 31st March, 1932. Dr. Receipts. £ s. d. Or. Payments. £ s. d. To Balance in bands of Public Trustee on 31st By Retiring-allowances paid to members .. 347,050 12 10 March, 1931 .. .. .. .. 12,043 5 7 Allowances to widows and children.. .. 27,104 18 3 Contributions by staff .. .. .. 130,517 010 Contributions refunded to members who have Contributions by contingent contributors .. 2,931 13 4 left the service.. .. .. .. 20,295 II 3 Fines .. .. .. .. .. 43 5 0 Contributions refunded to contingent members Receipts from Working Railways Account—• who have left the service .. .. 11,199 8 2 Subsidy .. .. .. .. 170,000 0 0 Payments to legal representatives of deceased Increased allowances to widows and children 12,183 10 11 beneticiaries under section 120 (c) of Govern-Cost-of-living bonus to annuitants .. 3,340 0 5 ment Railways Act, 1926 .. .. 449 16 2 Payment of subsidy from the New Zealand Contributions transferred to other funds .. 292 15 8 Railway Officers' Institute on account of Travelling-expenses of Board members .. 109 13 0 Richard Hampton .. .. .. 15 0 0 Public Trust commission .. .. .. 1,880 11 0 Interest .. .. .. .. 77,815 19 2 Rates and fees paid on account of mortgagors Commission on collections of Government Life (recoverable) .. . . .. , . 109 0 3 Insurance premiums .. .. . . 33 15 5 Insurance premiums .. .. . . 22 5 8 Balance due to Public Trustee .. .. 26,393 10 1 Audit Office charges .. .. .. 50 0 0 Salaries.. .. .. .. .. 1,193 1 3 Postages .. .. .. .. 323 7 1 Printing and stationery .. .. .. 92 16 8 Payment to annuitants by way of cost-of-living bonus .. .. .. .. 3,319 19 7 Investments .. .. .. .. 21,823 311 £435,317 0 9 £435,317 0 9

72

B.—l [PT. IV],

NEW ZEALAND GOVERNMENT RAILWAYS— continued. RAILWAYS SUPERANNUATION FUND— continued. Revenue Account for the Year ended 31st March, 1932.

10— B. 1 [PT. IV].

73

EXPENDITURE. 1931-32. 1930-31. INCOME. 1931-32. 1930-31. £ s. d. £ s. d. j £ s. d. £ s. d. To Retiring-allowances to members .. .. .. 346,527 1 3 269,601 11 10 By Members'contributions .. .. .. .. 141,685 3 2 166,599 13 8 Allowances to widows and children .. .. .. 27,147 18 6 26,442 12 0 Members'contributions on account of casual service .. 554 0 5 4,085 17 2 Refunds of total contributions .. .. .. 20,752 3 0 14,971 4 7 Fines .. .. .. .. .. .. 49 10 0 Refunds of contributions in excess of allowances drawn by 449 16 2 796 10 0 Subsidies — deceased beneficiaries * Working Railways .. .. .. .. 170,000 0 0 170,000 0 0 Transfers to other funds .. .. .. .. 310 10 10 152 5 3 Working Railways, on account of increased allowances 12,200 5 1 11,958 11 1 Interest remitted .. .. . . .. .. 87 0 0 105 0 0 to widows and children Reserve for bad and doubtful debts .. .. .. 4,000 0 0 .. New Zealand Railway Officers Institute, on account of 18 0 0 2 10 0 Administration charges— Richard Hampton * Travelling-expenses of Board members .. .. 109 13 0 101 2 6 Interest .. .. .. .. .. .. 84,483 3 2 80,049 3 2 Public Trust Office commission .. .. .. 2,323 10 5 2,462 0 1 Commission on Government Life Insurance collections .. 33 15 5 22 11 11 Public Trust mortgage-inspection fees . . .. 4 13 0 Audit Office fee .. .. .. . . 50 0 0 50 0 0 Salaries .. .. .. .. .. .. 1,193 1 3 1,334 9 5 Postages .. .. .. . . .. .. 323 7 1 116 9 5 Printing and stationery .. .. .. .. 92 16 8 40 10 6 Balance carried down, being excess of income over expendi- 5,656 19 1 116,539 18 5 ture for the year — 409,023 17 3 432,718 7 0 409,023 17 3 432,718 7 0 To Amounts previously written off, now claimed— ; By Accumulated funds brought forward on 1st April, 1931 .. 1,488,565 18 3 1,371,918 12 3 Refunds of contributions .. .. .. .. 14 11 8 2 14 1 Amounts unclaimed written off — Rebates of contributions in respect of previous years (Finance 40,034 17 4 .. Refunds of contributions .. .. .. .. .. 21 6 8 Act, 1931) Retiring-allowances .. .. .. .. .. 5 15 6 Balance, accumulated funds as at 31st March, 1932 .. 1,454,173 8 4 1,488,565 18 3 Widows'allowances .. .. .. .. .. 82 19 6 Balance brought down .. .. .. .. 5,656 19 1 116,539 18 5 1,494,222 17 4 1,488,568 12 4 1,494,222 17 4 1,488,568 12 4

B.—l [Pt. IV].

NEW ZEALAND GOVERNMENT RAILWAYS— continued. RAILWAYS SUPERANNUATION FUND— continued. Balance-sheet as at 31st March, 1932.

H. H. Sterling, Chairman of the Government Railways H. Valentine, A.R.A.N.Z., Superannuation Fund Board. 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— J. H. Fowler, Deputy Controller and Auditor-General.

74

LIABILITIES. 1931—32. 1930—31. ASSETS. j 1931 32. 1930—31. £ s. d. £ .s. d. £ 8. d. £ s. d. Accumulated funds as per Revenue Account .. .. 1,454.173 8 4 1,488,565 18 3 Investment Account £ s. d. Casual employees, contingent contributions .. .. 6,229 13 10 14,408 14 4 Investments.. .. .. .. 1,460,591 5 1 Retiring and other allowances due (not paid) — Cash in hand .. .. .. 792 18 9 Members .. .. .. .. •• •• 685 17 6 1,240 18 1 1,461,384 3 10 1,439,560 19 11 Widows and children .. .. .. .. •• 87 10 3 65 11 10 Current Account— Refunds of contributions authorized (not paid) .. .. 688 12 2 230 2 10 Cash in hand .. .. .. .. .. •• A r nr J? n Transfers to other funds authorized (not paid) .. .. 23 7 1 5 11 11 Contributions m transit .. .. .. .. 4,595 5 0 14,505 13 0 Interest paid in advance .. .. •• •• 403 6 9 359 8 3 Contributions outstanding .. .. . . .. 752 8 1 1,276 16 0 Public Trust Office .. .. .. •• 27,606 17 10 770 8 4 Contributions due by members in respect of casual service 4,370 2 1 o,lil 13 7 Reserve for bad and doubtful debts .. .. • • 4,000 0 0 .. Working Railways Rebates of contributions (Finance Act, 1931) .. .. 16,034 17 4 .. On account of cost-of-living bonus .. • • t iZ l t On account of additional allowance to widows and children 959 17 9 946 6 7 Refund repayable .. .. .. ■ ■ .. 18 18 5 31 12 6 Interest due, not paid .. .. . 20,048 13 10 13,549 13 8 Interest, accrued but not due .. .. ■■ 17,391 18 2 17,266 15 10 Rates and fees paid .. .. .. .. .. 109 0 3 Insurance premium .. .. .. .. .. 22 5 8 Sundry debtors .. .. . ■ .. .. 3 18 8 1,509,933 lfT 1,505,646 13 10 1,509,933 11 1 1,505,646 13 10 I

B.—l [PT. IV].

RANGITAIKI LAND DRAINAGE ACCOUNT. Rate Accounts as at the 31st March, 1932. Capital. Maintenance. Capital. Maintenance. Dr. £ s. d. £ s. d. £ s. d. Gr. £ s. d. £ s. d. To Interest oil capital By Balance .. .. . ■ 752 7 5 1,976 7 11 cost .. 12,268 13 1 Rates levied .. .. .. 5,331 1 8 4,983 18 9 Less capitalized 7,268 13 1 Penalty .. .. .. 213 3 4 194 0 9 — 5,000 0 0 Rates previously written off reCost of maintenance 4,982 4 1 charged .. .. .. 1192 164 Less subsidy .. 2,087 0 0 .. 2,895 4 1 Rates written off .. .. 157 5 3 174 6 6 Balance .. .. •• 1,141 6 4 4,086 3 2 £6,298 11 7 £7,155 13 9 £6,298 11 7 £7,155 13 9 Revenue Account fob the Year ended 31st March, 1932. £ s. d. £ s. d. To Interest on debentures .. .. .. 20,187 1 2 By Interest on investments .. .. .. 115 9 9 Accrued rent .. .. .. .. 182 14 9 "Thirds" .. .. .. .. 8 15 10 Surplus on sale of plant .. .. .. 210 1 Capitalized interest under section 12, Finance Act, 1927 (No. 2) .. .. .. 7,268 13 1 Interest recoverable by rates .. .. 5,000 0 0 Balance transferred to Drainage Works Account 7,608 17 8 £20,187 1 2 £20,187 1 2 Balance-sheet as at 31st March, 1932. Liabilities. . Assets. £ s. d. £ s. d. Drainage-works—Expenditure in £ s. d. £ s. d. Loan Account .. .. .. 515,500 0 0 connection therewith (includLess loans redeemed under Public ing wages, supplies, adminisDebt Repayment Act. 1925— tration and engineering exSecurities cancelled and amount penses, depreciation of plant, written off as per contra .. 15,500 0 0 and capitalized interest Loan capital, as under — charged) .. .. .. 382, 944 2 4 Debentures at — £ Less securities and amounts 3£ per cent. .. 25,000 written off as per contra .. 15,500 0 0 3f per cent! .. 367,444 2 4 4 per cent. ..405,000 Drainage-works— 4J per cent. .. 55,000 Cost recoverable out of rates .. 205,000 0 0 51 per cent. .. 5,000 Capital interest —Section 12, Fi500,000 0 0 nance Act, 1927 (No. 2) .. 47,641 14 5 Loans redeemed from Consolidated 252,641 14 5 Fund .. .. .. 2,500 0 0 Plant and machinery .. .. .. 10,694 5 7 Less sinking fund in hands of Buildings .. .. .. .. 1,107 2 0 Public Trustee .. .. 1,525 16 0 Loose tools .. .. .. .. 218 7 9 974 4 0 Live-stock .. .. .. .. 1611 Consolidated Fund — Fuel .. .. .. .. .. 31 17 0 Interest paid on loan capital .. 141,117 19 1 Sundry goods .. .. .. .. 685 17 2 Interest on temporary advances 387 2 3 Sundry debtors— 141,505 1 4 Rates .. .. .. 9,779 16 2 Unpaid purchase-money for land Law-costs .. .. .. 155 14 10 taken .. •. • • ■ • 210 1 1 Rents .. .. .. 6 19 4 Sundry creditors— Miscellaneous .. .. 62 18 5 Miscellaneous .. .. 347 19 2 Departmental .. .. 1 16 0 Departmental .. • • 43 18 6 10.007 4 9 391 17 8 Stamps on hand .. .. .. 0 6 0 Interest on debentures accrued but Losses in Suspense .. .. .. 6 14 4 not due .. •• •• 4,751 4 8 Cash in Public Account .. 10,797 5 0 Rate Account— Cash in transit.. .. .. 42 18 6 Capital 1,141 6 4 10,840 3 6 Maintenance .. ■. 4,086 3 2 5,227 9 6 Suspense Account .. •. • • 591 6 0 Writings-off in Suspense .. .. 6 14 4 Payments in advance— Rates 18 19 2 Rent .. • ■ ■ ■ 2 0 0 Miscellaneous . . .. 0 4 0 21 3 2 £653,679 1 9 £653,679 1 9 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.—J. H. Fowler, Deputy Controller and Auditor-General.

75

B.- l [PT. IV L

SAMOAN LOAN SINKING FUND ACCOUNT. (Established under section 33 of the Samoan Act, 1921.) Income and Expenditure Account for the Year ended 31st March, 1932. £ s. d. £ s. d. To Excess of income over expenditure .. 1,040 6 6 By Interest on investments .. .. .. 1,040 6 Balance-sheet as at 31st March, 1932. Liabilities. Assets. £ «. d. Arrnmillated fund— Investments .. .. • • • • ° u CoTtributions by Samoan £ s. d. £ s. d. Cash in Public Account 103 15 6 Treasury Interest accrued on investments .. .. 497 13 - To 31st March, 1931 .. .. 16,532 10 5 For year ended 31st March, 1932 2,707 17 8 19,240 8 1 Excess of income over expenditure — To 31st March, 1931 .. .. 2,609 2 1 For year ended 31st March, 1932 1,040 6 6 3,649 8 7 £22,889 16 8 £22,889 16 8 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.

SAMOAN LOAN SUSPENSE ACCOUNT. Income and Expenditure Account foe the Year ended 31st March, 1932. Expenditure. £ 8. d. Income. £ s. d. To Interest on debentures .. .. .. 6,200 0 0 By Interest on advances to Samoan Administration 8,3b7 d ō Interest on advances from Treasury investment accounts .. • • • • • • 2,167 3 5 £8,367 3 5 £8,367 3^J> Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. £ s. ''• Loan capital: Debentures at 5 per cent, .. 124,000 0 0 Advances to Samoan Administration .. .. 171,200 0 0 Advances from Treasury investment accounts .. 47,200 0 0 Interest accrued on advances to Samoan AdmimsInterest accrued on— £ s. d. tration .. .. .. .. ■■ 4,10 l 6 0 Debentures .. .. .. 3,074 10 5 Advances from Treasury investment accounts .. .. 1,076 15 7 4,151 6 0 £175,351 6 0 £175,351 6 0 G. C. Rodda, F.R.A.N.Z., Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Fowler, Deputy Controller and Auditor-General.

76

B.—l [Pt. IV].

SCENIC RESERVES ACCOUNT. Income and Expenditure Account foe the Year ended 31st March, 1932. Expenditure. Income. £ s. d. To Cost of administering reserves— £ s. d. £ s. d. By Accrued rents .. .. .. .. 414 17 3 Trounson Kauri Forest .. .. 337 2 4 Accrued royalties .. .. .. .. 194 13 9 Ranger's salary, Summit Road .. 270 0 0 Credits in aid: Fines for trespass, &c. .. 9 6 0 Destruction of noxious weeds, &c. 99 9 4 Balance carried down .. .. .. 264 15 4 Cost of trespass actions .. .. 31 4 2 Travelling-expenses .. .. 13 0 6 Printing, &c. .. .. .. 11 7 2 Fire-fighting .. .. .. 11, 7 0 Remuneration to sundry rangers .. 8 16 11 Destruction of rabbits .. .. 5 8 6 787 15 11 Depreciation on buildings, &c., Motuihi Island .. 95 8 9 Thirds .. .. .. .. .. 040 Rebates .. .. .. .. 038 £883 12 4 £883 12 4 £ s. d. £ s. d. I o Balance brought down .. .. .. 264 15 4 By Adjustment on account previous years .. 13 10 0 Balance brought forward from previous year .. 57,636 14 9 Balance: Accumulated excess of expenditure Interest on capital invested on scenic reserves 9,070 7 4 over income .. .. .. .. 66,958 7 5 £66,971 17 5 £66,971 17 5 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, 1932. Liabilities. Assets. Capital Account— £ s. d. Land— £ s. d. Moneys provided out of Consolidated Fund— Scenic reserves .. .. .. .. 290,268 19 9 Balance, Ist April, 1931 .. .. .. 201,563 12 7 Domain and recreation reserves .. .. 401,290 6 2 Expenditure during year ■ .. .. 3,816 19 2 £ s. d. Motuihi Island Domain .. 12,780 0 5 205,380 11 9 Less depreciation reserve on Moneys provided from Public Works Fund .. 11,491 16 9 buildings, &c. .. .. 1,383 12 5 Moneys provided from private sources for pur- 11,396 8 0 chase of reserves .. .. .. 1,706 7 9 Sundry debtors for— Value of Crown land set aside as reserves .. 487,214 610 Rent .. .. .. .. .. 145 1 9 — Royalties .. .. .. .. 409 Total capital .. .. .. .. 705,793 3 1 Sundry debtors—• £ s. d. Rents paid in advance .. .. .. 4 7 6 Miscellaneous .. .. .. 3 18 0 Rents charged in advance .. .. .. 117 13 6 Departmental .. .. .. 30 15 3 Treasury Adjustment Account .. .. 64,416 7 4 34 13 3 Postponed rent .. .. .. .. 25 18 6 Cost of milling timber (not yet sold) .. .. 207 15 10 Income and Expenditure Account .. .. 66,958 7 5 £770,331 11 5 £770,331 11 5 W. Robertson, Under-Secretary for Lands. Wm. 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.—J. H. Fowler, Deputy Controller and Auditor-General.

77

B.—l [PT. IV].

STAMP DUTIES DEPARTMENT. Income and Expenditure Account for the Year ending 31st March, 1932. Expenditure. £ s. d. Income. £ s. d. To Postages and telephones.. .. .. 1,536 4 4 By Adhesive stamps .. .. .. 95,168 0 5 Salaries and wages .. .. .. 21,404 12 4 Duty on instruments .. .. .. 229,138 15 7 Printing and stationery .. .. .. 551 6 3 Death duties .. .. .. .. 1,480,300 8 11 Cost of printing stamps .. .. 777 0 2 Gift duty .. .. .. .. 49,406 9 7 Law-costs .. .. .. .. 152 14 8 Fines and penalties .. .. .. 1,791 19 11 Fuel, light, and cleaning .. .. .. 158 2 7 Impressed stamps and bank cheques duty .. 172,737 5 3 Travelling and transfer expenses.. .. 20 10 1 Company license duty .. .. .. 85,618 14 3 Freight and cartage .. .. .. 164 10 2 Bank-note duty .. 261,024 11 4 Office supplies .. .. .. .. 36711 Racing revenue.. .. .. .. 424,388 10 4 Valuation fees .. .. .. .. 339 9 1 Amusements-tax .. .. .. 74,144 5 2 Rent .. .. .. .. .. 3,267 10 4 Miscellaneous receipts .. .. .. 17 0 Totalizator inspection .. .. .. 786 11 10 Overseas passenger duty .. .. 1,673 19 3 Re-establishing Napier office .. .. 82 8 8 Lottery duty .. .. .. .. 9,661 7 9 Refunds, totalizator duty .. .. 18,411 6 10 Sharebrokers'licenses .. .. .. 1,515 0 6 Refund, duty on earthquake relief race- Mortgagees'indemnity fees .. .. 1,569 0 0 meetings .. .. .. .. 5,128 19 7 Loss on equipment disposed of .. .. 3 2 7 Depreciation .. .. .. .. 989 14 9 Balance carried down .. .. .. 2,834,329 3 1 £2,888,139 15 3 £2,888,139 15 3 £ s. d. £ s. d. To Interest on capital .. .. .. 661 6 10 By Balance brought dowr. .. .. .. 2,834,329 3 1 Excess of income over expenditure for year ending 31st March, 1932 .. ..2,833,667 16 3 £2,834,329 3 1 £2,834,329 3 1 Note. — The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental values as assessed by the Public Works Department; (6) interest at 4J per cent, on capital. Depreciation has been allowed for on balance of assets as at Ist April, 1931, the total being carried to the Depreciation Reserve. Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. Capital 16,964 19 9 £ s. d. Creditors Furniture .. .. .. .. 4,046 7 7 Sundry .. .. •• •• •• 133 0 7 Mechanical appliances .. .. .. 1,121 16 10 Departmental .. .. .. •• 848 16 1 Machinery .. .. .. .. 11,621 15 4 Refunds .. .. •• •• 6,677 510 Library .. .. .. .. .. 175 0 0 Reserves Stamp paper on hand .. .. .. 112 0 9 Depreciation .. .. .. •• 8,271 6 9 Assets in Suspense .. .. .. .. 3 2 7 Writing-off .. .. • • • • 3 2 7 DebtorsAccrued penalty (racing revenue) .. .. 7,395 12 4 Sundry ~ .. .. .. .. 549,348 5 6 Sundry depositors .. .. .. .. 113 12 3 Departmental .. .. .. .. 2,197 310 Excess of income over expenditure for year Deposit accounts .. .. .. .. 113 12 3 ending 31st. March, 1932 .. .. .. 2,833,667 16 3 Treasury Adjustment Account .. .. 2,305,336 7 9 £2,874,073 12 5 £2,874,075 12 5 J. Murray, 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 note.—J. H. Fowler, Deputy Controller and Auditor-General.

78

B.—l [Pt. IV].

STATE ADVANCES OFFICE. ADVANCES TO SETTLERS BRANCH. Statement of Liabilities and Assets as at 31st March, 1932. Liabilities. £ s. d. Assets. Sundry loans .. .. .. .. 20,794,870 8 5 Investment Account — Principal owing by £ s. d. Temporary advances from — £ s. d. mortgagors .. .. .. .. 17,875,668 17 0 Local Authorities Branch.. 121,000 0 0 Temporary advances to— £ s. d. Public Debt Sinking Funds Workers Branch .. 2,607,000 0 0 Branch .. .. 144,000 0 0 Rural Advances Branch .. 935,000 0 0 Advances Office Sinking 3,542,000 0 0 Fund Account .. 708,000 0 0 Sinking Fund Investments held by Advances Miscellaneous Business Office Sinking Fund Account .. .. 1,822,687 16 7 Branch .. .. 391,510 0 0 Interest on mortgages — £ s. d. 1,364,510 0 0 Overdue .. .. 456,317 010 Amount held for investment on behalf of the Accrued .. .. 243,861 12 11 Housing Insurance Fund .. .. 6,434 0 9 : 700,178 13 9 Advances Suspense Account .. .. 8,701 3 7 Office furniture and equipment .. .. 6,926 10 8 Fire Loss Suspense Account .. .. 13,280 12 6 Motor-vehicle .. .. .. .. 194 1 9 Income-tax Suspense Account .. .. 6,279 10 6 Sundry debtors .. .. .. .. 6,325 13 7 Sundry creditors .. .. .. .. 1,741 7 2 Realization Suspense Account .. .. 96,265 5 9 Interest on loans — £ s. d. Loan Charges Account .. .. .. 148,427 16 7 Deferred .. .. 39,659 1 10 Cash in hand and in bank at 31st March, 1932 228,869 9 7 Accrued but not due .. 170,114 18 2 ■ — 209,774 0 0 Reserve for bad debts .. .. .. 174,265 5 9 Sinking Fund .. .. .. .. 1,822,687 16 7 Reserve Fund .. .. .. .. 25,000 0 0 £24,427,544 5 3 £24,427,544 5 3 Profit and Loss Account for the Year ended 31st March, 1932. Dr. £ s. d. Or. £ s. d. To Management Expenses Account .. .. 29,245 5 8 By Interest Account—Gross profits ~ .. 167,393 10 0 Loss on realization of securities, and doubtful securities written down.. .. .. 114,383 7 2 Office furniture and equipment written down 379 17 4 Loan-flotation charges written down .. 13,166 10 4 Income-tax .. .. .. .. 7,940 5 9 Balance —Net profits for the year .. .. 2,278 3 9 £167,393 10 0 £167,393 10 0 To Amount invested in Advances Office Sinking £ s. d, £ s. d. Fund Account .. .. .. .. 2,278 3 9 By Net profits .. .. .. 2,278 3 9 £2,278 3 9 £2,278 3 9

79

B.—l [PT. IV].

STATE ADVANCES OFFlCE—continued. ADVANCES TO SETTLERS BRANCH.—continued. Interest Account foe the Year ended 31st March, 1932. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Interest on loans .. .. 952,752 12 4 By Interest on mortgages .. 789,764 13 2 Less accrued at 31st March, Less overdue and accrued 1931.. .. ..173,835 15 3 at 31st March, 1931 ..480,809 1 7 778,916 17 1 308,955 11 7 Interest on loans accrued but not due .. 170,114 18 2 Interest on outstanding payments .. 212 8 Interest on amounts temporarily transferred Interest on bank balances .. .. 1,483 18 2 from other branches .. .. .. 56,501 8 8 Interest on temporary advances to other Balance —Gross profits transferred to Profit branches .. .. .. .. 155,179 10 5 and Loss Account .. .. .. 167,393 10 0 Interest on temporary investments .. 7,126 7 4 Interest on mortgages — Overdue at 31st March, £ s. d. 1932 .. .. 456,317 0 10 Accrued but not due at 31st March, 1932 .. 243,861 12 11 700,178 13 9 £1,172,926 13 11 £1,172,926 13 11 Management Expenses Account for the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Advertising, newspapers, &c. .. .. 20 2 4 By Consent fees .. .. .. .. 44 2 0 Audit Office services .. .. .. 340 0 0 Cost of preparation of mortgages .. .. 195 6 6 Cleaning, lighting, heating, and messenger ser- Production fees .. .. .. .. 550 2 6 vices .. .. .. .. .. 338 14 2 Release fees .. .. .. .. 245 7 4 Inspection fees .. .. .. .. 20 12 9 Sundries .. .. .. .. 0 2 8 Management charges on New Zealand stock Balance transferred to Profit and Loss Account 29,245 5 8 and bonds .. .. .. 2,531 15 8 Meal allowances and overtime .. . . 548 18 4 Motor maintenance .. . . .. 57 11 6 Office maintenance .. .. . . 88 8 6 Postages and telegrams .. .. .. 1,572 13 0 Post Office services . . .. . . 1,509 10 6 Printing and stationery .. .. 163 18 11 Public Service Superannuation Fund contribution .. .. .. . . .. 288 14 2 Rent .. .. .. .. .. 2,190 4 0 Salaries.. .. .. .. 18,637 2 9 Solicitors'costs and Court costs .. .. 128 14 6 Telephones .. .. .. .. 77 3 3 Travelling-expenses .. .. .. 93 10 6 Typewriters and adding-machines —Repairs .. 75 13 4 Valuation Department— Agency work .. .. .. .. 650 0 0 Contributory fees .. .. .. 946 18 6 £30,280 6 8 £30,280 6 8 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. — J. H. Fowler, Deputy Controller and Auditor-General,

80

B.—l [Pt. IVI.

STATE ADVANCES OFFlCE—continued. RURAL ADVANCES BRANCH. Statement or Liabilities and Assets as at 31st March, 1932. Liabilities. £ s. d. Assets. £ s. d. Bonds issued .. .. .. .. 4,001,650 0 0 Investment Account —Principal owing by mortTemporary advances from Settlers Branch .. 935,000 0 0 gagors .. .. .. .. .. 4,582,617 6 8 Advances Suspense Account .. .. 6,280 0 0 Interest on mortgages— £ s. d. Fire Loss Suspense Account .. .. 4,055 0 0 Overdue .. .. 152,529 11 3 Suspense Account .. .. .. 149 6 4 Accrued .. .. 68,481 4 7 Sundry creditors .. .. .. .. 26 1 6 221,010 15 10 Income-tax Suspense Account .. .. 7,346 13 2 Sundry debtors .. .. ... .. 146 17 1 Interest on loans accrued but not due .. 8,720 19 6 Realization Suspense Account .. .. 1,903 19 0 Reserve for bad debts .. .. .. 9,903 19 0 Loan Charges Account .. .. .. 189,959 6 0 Profit and Loss Account .. .. .. 23,036 2 6 Cash in hand and ill bank at 31st March, 1932 .. 529 17 5 £4,996,168 2 0 £4,996,168 2 0 Profit and Loss Account for the Year ended 31st March, 1932. Dr. £ S. d. Gr. £ s. d. To Management Expenses Account .. .. 5,414 5 9 By Interest Account—Gross profits .. .. 42,676 19 5 Loss on realization of securities and doubtful securities written down .. .. 9,903 19 0 Loan-flotation charges written down .. 12,663 19 0 Income-tax .. .. .. 8,518 1 9 Balance —Net profits for the year.. .. 6,176 13 11 £42,676 19 5 £42,676 19 5 £ s. d. £ s. d. To Balance —Net profits carried forward .. 23,036 2 6 By Balance as at 31st March, 1931 .. .. 16,859 8 7 Net profits for the year .. .. .. 6,176 13 11 £23,036 2 6 £23,036 2 6 Interest Account for the Year ended 31st March, 1932. Dr. £ s. d. £ s. d. Or. £ s. d. £ s. d. To Interest on bonds .. 199,129 16 0 By Interest on mortgages .. 179,730 14 4 Less accrued at 31st Less overdue and accrued March, 1931 .. 8,508 19 9 at 31st March, 1931.. 116,772 2 8 190,620 16 3 62,958 11 8 Interest on bonds accrued but not due 8,720 19 6 Interest on temporary investments .. 14 0 11 Interest on amounts temporarily transferred Interest on bank balances .. .. 69 0 6 from Settlers Branch .. .. .. 42,033 13 9 Interest on mortgages— £ s. d. Balance—Gross profits transferred to Profit Overdue at 31st March, and Loss Account . .. .- 42,676 19 5 1932 .. .. 152,529 11 3 Accrued but not due at 31st March, 1932 .. 68,481 4 7 221,010 15 10 £284,052 8 11 £284,052 8 11 Management Expenses Account for the Year ended 31st March, 1932. Dr. £ s. d. Gr. £ s. d. To Audit Office services .. .. .. 130 0 0 By Consent fees .. .. .. .. 010 0 Cleaning, lighting, heating, and messenger Cost of preparation of mortgages .. .. 3 2 6 services .. . ■ • • ■ • 75 0 0 Production fees .. .. .. .. 49 10 0 Postages and telegrams .. .. .. 399 19 3 Release fees .. .. .. .. 4 5 0 Post Office servioes .. . . .. 275 0 0 Sundries .. .. .. .. .. 0 16 6 Printing and stationery .. .. .. 200 0 0 Balance transferred to Profit and Loss Account 5,414 5 9 Public Service Superannuation Fund contribution .. .. .. • • ■. 53 0 0 Rent .. .. • • ■ ■ • • 350 0 0 Salaries .. .. .. •• •• 3,730 0 0 Travelling-expenses . . .. .. 61 11 0 Valuation Department —Contributory fees .. 197 19 6 £5,472 9 9 £5,472 9 9 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. — J. H. Fowler, Deputy Controller and Auditor-General,

11— B. 1 [PT. IV],

81

B.—l [PT. IV].

STATE ADVANCES oEFlCE—continued. ADVANCES TO WORKERS BRANCH. Statement op Liabilities and Assets as at 31st March, 1932. Liabilities. £ s. d. Assets. £ S. d. Sundry loans .. .. .. .. 13,066,549 10 4 Investment Account—Principal owing by Temporary advances from Settlers Branch .. 2,607,000 0 0 mortgagors .. .. .. .. 15,088,587 19 6 Liability to Railway Department (Railway Sinking Fund investments held by Advances housing) .. .. .. .. 13,830 0 0 Office Sinking Fund Account .. .. 82,354 16 4 Advances Suspense Account .. .. 7,242 711 Interest on mortgages — £ s. d. Fire Loss Suspense Account .. .. 1,978 6 0 Overdue .. .. 316,051 8 0 Income-tax Suspense Account .. .. 10,749 19 10 Accrued .. .. 201,345 0 6 Sundry creditors .. .. .. .. 4,470 16 10 517,396 8 6 Interest on loans— £ s. d. Unregistered Transfers Accouiit (Railway emDeferred .. .. 7,386 7 3 ployees) .. .. .. .. 13,830 0 0 Accrued but not due .. 107,900 18 9 Sundry debtors .. .. .. .. 25,704 4 4 Overdue on liability to Realization Suspense Account .. .. 9,353 8 4 Railway Department .. 1,711 12 2 Loan Charges Account .. .. .. 179,885 12 4 116,998 18 2 Profit and Loss Account .. .. .. 20,069 14 1 Reserve for bad debts .. .. .. 26,353 8 4 Cash in hand and in bank at 3lst March, 1932.. 346 0 4 Sinking Fund .. .. .. .. 82,354 16 4 £15,937,528 3 9 £15,937,528 3 9 Profit and Loss Account for the Year ended 31st March, 1932. Dr. £ s. d. Or. £ s. d. To Management Expenses Account .. .. 11,496 10 11 By Interest Account—Gross profits .. .. 77,187 13 11 Loss on realization of securities .. .. 25,658 3 7 Loan-flotation charges written down .. 16,108 18 2 Income-tax .. .. .. .. 12,181 6 0 Balance —Net profits for the year .. .. 11,742 15 3 £77,187 13 11 £77,187 13 11 £sd £ 3 To Balance as at 31st March, 1931 .. .. 31,812 9 4 By Net profits for the year .. .. .. 11,742 15 3 Balance .. .. .. .. 20,069 14 1 £31,812 9 4 £31,812 9 4 Interest Account for the Year ended 31st March, 1932. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Interest on loans .. .. 643,843 5 2 By Interest on mortgages k> 673,240 16 1 Less accrued at 31st March, Less interest overdue and 1931 .. .. 110,547 6 3 accrued at 31st March, 533,295 18 11 1931 .. .. 358,697 14 6 Interest on amounts temporarily transferred 314,543 1 7 from Settlers Branch .. .. .. 113,145 16 8 Interest on bank balances .. .. .. 303 2 8 Interest on railway expenditure (erection of Interest on outstanding payments .. .. 3 15 dwellings) .. .. .. .. 724 15 3 Interest on temporary invest- £ s. d. Interest on loans accrued but not due .. 107,900 18 9 ments .. .. 10 1 5 Balance —Gross profits transferred to Profit Less overdue at 31st March, and Loss Account .. .. .. 77,187 13 11 1931 .. .. 012 1 9 9 4 Interest on mortgages — Overdue at 31st March, 1932 .. .. 316,051 8 0 Accrued but not due at 31st March, 1932 .. 201,345 0 6 517,396 8 6 £832,255 3 6 £832,255 3 6 Management Expenses Account for the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Audit services .. .. .. .. 215 0 0 By Consent fees .. .. .. .. 3 0 0 Cleaning, lighting, heating, and messenger services 200 0 0 Cost of preparation of mortgages .. .. 163 7 6 Contingencies .. .. .. .. 713 10 Production fees .. .. .. .. 284 0 0 Management charges on New Zealand stock and Release fees .. .. .. .. 169 1 11 bonds .. .. .. .. .. 1,234 19 0 Balance transferred to Profit and Loss Account 11,496 10 11 Post Office services .. .. .. 675 0 0 Postages and telegrams .. .. .. 748 5 9 Printing and stationery .. .. .. 275 0 0 Public Service Superannuation Fund contribution .. .. .. .. •• 66 0 0 Rent 720 0 0 Salaries .. .. .. .. .. 7,385 0 0 Solicitors' costs and Court costs .. .. 18 0 10 Travelling-expenses .. .. .. 221 0 11 Valuation Department—Agency work .. 350 0 0 £12,116 0 4 £12,116 0 4 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.— J. H. Fowler, Deputy Controller and Auditor-General.

82

B.—l [PT. IV],

STATE ADVANCES OFFlCE—continued. LOCAL AUTHORITIES BRANCH. Statement op Liabilities and Assets as at 31st March, 1932. Liabilities. £ s. d. Assets. Sundry loans .. .. .. .. 2,778,690 15 7 Investment Account— £ s. d. £ s. d Loan-moneys—Unexpended balance under sec- Principal owing by local tion 72, Local Bodies' Loans Act, 1913 .. 3,987 12 10 bodies .. ..2,517,655 19 11 Hawke's Bay Rehabilitation —Loan-moneys re- Hawke's Bay Rehabilitaceived from Treasury .. .. .. 123,900 0 0 tion .. .. 123,900 0 0 Income-tax Suspense Account .. .. 1,046 15 2 2,641,555 19 11 Interest on loans — Temporary advances to Settlers Branch .. 121,000 0 0 Overdue .. .. .. ■ • 4,225 0 0 Sinking Fund investments held by Advances Accrued but not due .. .. .. 36,343 111 Office Sinking Fund Account .. .. 175,740 0 4 Sinking Fund .. .. .. .. 175,740 0 4 Interest on debentures — £ s. d. Overdue .. .. 8,364 12 5 Accrued .. .. 22,303 19 10 30,668 12 3 Sundry debtors .. .. .. .. 0 710 Loan Charges Account .. .. .. 27,425 .12 6 Profit and Loss Account .. .. .. 127,105 9 5 Cash in hand and in bank at 31st March, 1932 437 3 7 £3,123,933 5 10 £3,123,933 5 10 Profit and Loss Account for the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Management Expenses Account .. .. 1,518 1 3 By Interest Account —Gross profits .. .. 5,797 7 2 Loan-flotation charges written down .. 1,092 16 11 Income-tax .. .. .. .. 1,187 0 4 Balance —Net profits for the year .. .. 1,999 8 8 £5,797 7 2 £5,797 7 .2 £ s. d. £ s. d. To Balance as at 31st March, 1931 .. .. 129,104 18 1 By Net profits for the year .. .. .. 1,999 8 8 Balance .. .. .. .. 127,105 9 5 £129,104 18 1 £129,104 18 1 Interest Account for the Year ended 31st March, 1932. Dr. £ s- d. £ s. d. Gr. £ s. d. £ s. d. To Interest on loans .. .. 95,096 11 3 By Interest on debentures .. 105,368 4 5 Less accrued at 31st March, Less overdue and accrued at 1931 .. .. 32,340 1 11 31st March, 1931 .. 29,870 6 4 62,756 9 4 75,497 18 1 Interest on loans — Interest on bank balances .. .. .. 38 14. 9 Overdue.. .. .. •• 4,225 0 0 Interest on temporary advances Accrued but not due .. .. 36,343 111 to Settlers Branch .. .. .. 2,9.16 13 4 Balance —Gross profits transferred to Profit Interest on debentures — £ s. d. and Loss Account .. .. 5,797 7 2 Overdue at 31st March, 1932 8,364 12 5 Accrued but not due at 31st March, 1932.. .. 22,303 19 10 30,668 12 3 £109,121 18 5 £109,121 18 5 Management Expenses Account for the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Audit Office services .. .. 50 0 0 By Balance transferred to Profit and Loss Account 1,518 1 3 Cleaning, lighting, heating, and messenger services 30 0 0 Management charges—New Zealand stock and bonds 299 1 3 Postages and telegrams .. .. • • 70 0 0 Post Offices services .. .. .. • • < 50 0 0 Printing and stationery .. .. ■ ■ 100 0 0 Public Service Superannuation Fund contribution 50 0 0 Rent .. 100 0 0 Salaries .. .. • • • • • • "769 0 0 £1,518 1 3 £1,518 1 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.— J. H. Fowler, Deputy Controller and Auditor-General.

83

B.—l [PT. IV].

STATE ADVANCES OFFICE —continued. PUBLIC DEBT SINKING FUNDS BRANCH. Statement of Liabilities and Assets as at 31st March, 1932. Liabilities. £ s. d. 4ssete. Sinking Fund created under the provisions of 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 .. .. 10 0 0 Settlers .. •• 1,137,883 17 11 Fire Loss Suspense Account .. .. 1,550 0 0 Workers .. ■■ 62,065 12 3 Suspense Account .. .. 717 9 4 Local bodies .. .. 1,962,092 13 3 Sundry Creditors —Interest due to Consolidated 3,162,042 3 5 Fund in accordance with section 12 (a) Temporary Advances to Settlers Branch .. 144,000 0 0 Repayment of Public Debt Act, 1925 .. 45,005 7 4 Sundry debtors .. .. .. 127 2 3 Interest due to Treasury— £ s. d. Interest overdue on loans to Overdue .. .. 28,069 18 7 Settlers .. .. 19,517 11 2 Accrued .. .. 35,768 8 7 Workers .. • • 562 15 1 63,838 7 2 Local bodies .. .. 7,989 12 4 28,069 18 7 Interest accrued on loans to — Settlers .. .. 15,204 8 11 Workers .. .. 797 13 6 Local bodies .. 19,766 6 2 35,768 8 7 Cash in hand and in bank at 31st March, 1932 69 10 4 £3,370,077 3 2 £3,370,077 3 2 Interest Account for the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. £ s. d. To Interest on Investments due to Consolidated By Interest on loans to Fund in accordance with section 12 (a), Settlers .. .. 51,178 2 0 Repayment of the Public Debt Act, 1925 — Workers .. .. 3,010 9 3 Paid to Treasury .. .. 100,952 7 4 Local bodies .. •• 87,621 1 4 In hand at 31st March, 1932 .. .. 45,005 7 4 — - Overdue at 31st March, 1932 .. .. 28,069 18 7 141,809,12 7 Accrued at 31st March, 1932 .. .. 35,768 8 7 Less overdue and accrued at 31st March, 1931.. 52,556 1 0 209,796 1 10 89,253 11 7 Less overdue and accrued at 31st March, Interest on bank balances .. ■ ■ • • 43 18 9 1931 .. .. 52,556 ] 0 Interest on temporarv advances to Settlers Branch .. .. .. 4,104 3 4 Interest overdue at 31st March, 1932, on loans to — £ s. d. Settlers .. .. 19,517 11 2 Workers .. . ■ 562 15 1 Local bodies .. .. 7,989 12 4 28,069 18 7 Interest accrued at 31st March, 1932, on loans to— Settlers .. .. 15,204 8 11 Workers .. .. 797 13 6 Local bodies .. .. 19,766 6 2 — 35,768 8 7 £157,240 0 To £157,240 0 10 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. J. H. Fowler, Deputy Controller and Auditor-General.

84

B. —1 [PT. IV].

STATE ADVANCES OFFICE —continued. ADVANCES OFFICE SINKING FUND ACCOUNT. Statement of Liabilities and Assets as at 31st March, 1932. Liabilities. _ Assets. Principal received as at 31st March, 1931, with Investment Account Princiaccumulated interest from — £ s. d. pal owing on loans to " s ' Settlers Branch 2,221,965 14 0 Settlers .. .. 910,316 910 Workers Branch .. .. .. 286,653 6 4 Workers .. .. 52,255 2 4 Local Authorities Branch .. .. 407,464 11 4 Local bodies .. .. 378,330 8 0 2,916,083 11 8 Temporary advances to Settlers Branch .. 708,000 0 0 Interest earned for the year ended 31st March, Sundry debtors .. ■ ■ .. • • 215 22 1932 " £ s. d. Interest overdue on loans to — £ s. d. Settlers Branch .. 83,809 0 9 Settlers .. .. 11,948 9 0 Workers Branch .. 3,792 17 11 Workers .. .. 806 11 7 Local Authorities Branch 8,088 2 8 Local bodies .. .. 2,317 11 1 0 95,690 1 4 15,072 11 8 Interest accrued on loans to — 3,011,773 13 0 Settlers .. .. 10,618 11 4 Net profits transferred from — Workers .. .. 585 13 0 Settlers Branch 2,278 3 9 Local bodies .. .. 3,175 5 6 g J() 3,014,051 16 9 Cash in hand and in bank at 31st March, 1932.. 2,682 0 3 Less redemption of loans — £ s. d. Settlers Branch .. 485,365 111 Workers Branch .. 208,091 711 Local Authorities Br'ch 239,812 13 8 933,269 3 6 Total funds as at 31st March, 1932 .. .. 2,080,782 13 3 Advances Suspense Account .. .. 460 0 0 Fire Loss Suspense Account .. .. 8 10 10 £2,081,251 4 1 £2,081,251 4 1 Interest Account for the Year ended 31st March, 1932. Dr. £ s. d. Or. To Interest on investments ■— Transferred to By Interest on loans to — £ s. d. £ s. d. Sinking Fund Account .. .. .. 95,690 1 4 Settlers .. .. ..39,361 1 5 Workers .. .. ■■ 2,314 1 9 Local bodies .. •. 16,270 4 11 57,945 8 1 Less overdue and accrued at 31st March, 1931 ..22,840 15 3 — 35,104 12 10 Interest on bank balances .. .. • ■ 75 0 4 Interest on temporary advances to Settlers Branch.. .. .. .. •• 31,058 6 8 Interest overdue at 31st March, 1932, on loans to — £ s. d. Settlers .. .. .. 11,948 9 0 Workers .. .. . - 806 11 7 Local bodies .. .. 2,317 11 1 — 15,072 11 8 Interest accrued at 31st March, 1932, on loans to— Settlers .. .. .. 10,618 11 4 Workers .. .. .. 585 13 0 Local bodies .. .. 3,175 5 6 14,379 9 10 £95,690 1 4 £95,690 1 4 E. 0. Hales, Superintendent. R. Robertson, Accountant. 1 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.— J. H. Fowler, Deputy Controller and Auditor-General.

85

B.—l [Pt. IV]

STATE ADVANCES OFFlCE—continued. MISCELLANEOUS BUSINESS BRANCH.—HOUSING ACCOUNT. Statement of Liabilities and Assets as at 31st March, 1932. Liabilities. Assets. Sundry loans — £ s. d. £ s. d. Investment Account —Principal Debentures.. .. .. 412,388 9 4 owing on— £ s. d. £ s d. Expenditure from Public Works Dwellings purchased .. 294,543 18 6 Fund .. .. .. 319,918 1 7 Sections purchased .. .. 2,704 310 — Advances .. .. .. 182 8 11 732,306 10 11 297,430 11 3 Less loan liability redeemed Temporary advances to Settlers Branch .. 317,000 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 .. .. .. .. 26 ,188 16 6 712,838 1 7 Sinking Fund investments held by Public Debt Less loan liability redeemed Redemption Fund .. .. .. *4,441: 0 8 by Public Debt Repayment Insurance Fund investment held by Settlers Account .. .. 100 0 0 Branch .. .. .. .. 6,434 0 9 712,738 1 7 Sundry debtors .. .. .. .. 896 13 7 Liability to Consolidated Fund in terms of Interest on dwellings and land— £ s. d. section 22, Finance Act, 1926 .. .. 100 0 0 Overdue .. .. .. 6,325 17 0 Sundry creditors .. .. .. .. 215 17 8 Accrued .. .. .. 39 14 4 Suspense Account .. .. .. .. 474 19 10 6,365 11 4 Insurance Fund .. .. .. .. 7,652 4 4 Rent overdue .. .. .. .. 1,272 14 6 Interest on loans — £ s. d. Insurance premiums— £ s. d. Overdue .. .. .. 18,354 13 1 Overdue .. .. .. 433 15 9 Accrued .. .. .. 3,844 3 4 Paid in advance .. .. 277 6 2 22,198 16 5 711 1 11 Reserve for bad debts .. .. .. 11,535 14 1 Realization Suspense Account .. .. 2,398 15 11 Sinking Fund .. .. .. .. 1,086 010 Profit and Loss Account .. .. 60, 053 14 4 Cash in hand and in bank at 31st March, 1932 .. 499 11 8 £756,001 14 9 £756,001 14 9 * 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, 1932. Dr. £ s. d. Gr. £ :s. d. To Management Expenses Account .. .. 2,049 11 6 By Sale of land and dwellings .. .. 44 11 3 Dwellings maintenance .. .. .. 632 16 2 Balance—Loss for the year .. ... 8,139 18 3 Losses on realization of securities, and doubtful securities written down .. .. .. 5,356 14 9 Balance —Interest Aocount .. .. 145 7 1 £8,184 9 6 ' ' ' = £8,184 9 6 £ s. d. To Balance as at 31st March, 1931 .. .. 51,913 16 1 £ s, d. Loss for the year .. .. .. 8,139 18 3 By Balance .. .. .. .. 60,053 14 4 £60,053 14 4 £60,053 14 4 Interest Account for the Year ended 31st March, 1932. Dr. £ s. d. £ s. d. Or. £ s. d. £ s. d. To Interest on loans .. .. 28,562 2 6 By Interest on land and dwellings 13,853 0 3 . Less accrued at 31st March, Less overdue and accrued at 1931 .. .. .. 3,844 3 4 31st March, 1931 .. 6,394 14 0 — 24,7.17 19 2 , 7,458 6 3 Interest on loans accrued but not due .. 3,844 3 4 Interest on amounts temporarily transferred to Settlers Branch .. .. .. 14,554 3 4 Interest on bank balances .. .. .. 38 14 6 Interest on dwellings and land — £ s. d. Overdue at 31st March, 1932 6,325 17 0 Accrued but not due at 31st March, 1932 .. 39 14 4 6,365 11 4 Balance transferred to Profit and Loss Account 145 7 1 £28,562 2 6 £28,562 2 6 Management Expenses Account for the Year ended 31st March, 1932. Dr. £ s. d. Gr. £ s. d. To Audit Office services .. .. .. 90 0 0 By Sundry fees .. .. .. .. 6 0 0 Cleaning, lighting, heating, and messenger services 25 0 0 Balance transferred to Profit and Loss Account 2,049 11 6 Fees paid for special services in respect of securities .. .. .. .. 14 16 0 Postages and telegrams .. .. .. 60 0 0 Post Office services .. .. . . 190 0 0 Printing and stationery .. .. .. 65 0 0 Public Service Superannuation Fund contribution 56 0 0 Rates .. .. .. .. .. 10 17 11 Rent .. .. .. .. .. 80 0 0 Salaries .. .. .. .. .. 1,208 0 0 Solicitors' costs .. .. .. .. 517 7 Valuation Department —Agency work . . 250 0 0 £2,055 11 6 £2,055 11 6 E. O. 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.— J. H. Fowler, Deputy Controller and Auditor-General.

86

B.—-1 [PT. IV].

STATE ADVANCES OFFlCE—continued. LOANS TO EMPLOYERS FOR WORKERS' DWELLINGS ACCOUNT. Statement op Liabilities and Assets as at 31st March, 1932. Liabilities. £ s. d. Assets. £ s. d. Sundry loans .. .. .. .. 3,975 0 0 Investment Account—Principal owing by mortgagors 2,145 15 8 Income-tax Suspense Account .. .. .. 5 112 Temporary advances to Settlers Branch .. .. 1,660 0 0 Interest on loans— £ s. d. Sinking Fund investments held by Public Debt Overdue .. .. .. 119 15 1 Redemption Fund .. .. .. .. 44 13 5 Accrued .. .. .. 38 15 5 Interest on mortgages — 158 10 6 Overdue .. .. .. .. .. 292 16 0 Sinking Fund .. .. .. .. 44 13 5 Cash in hand and in bank at 31st. March, 1932 .. 88 17 10 Profit and Loss Account .. .. .. 48 7 10 £4,232 2 11 £4,232 2 11 Profit and Loss Account for the Year ended 31st March, 1932. Dr. £ s. d. Or. £ s. d. To Administration expenses .. .. .. 10 0 0 By Interest Account —Gross profits .. .. 29 4 3 Income-tax ... ~ .. .. .. 5 11 2 Balanoe —Net profits for the year .. 13 13 1 £29 4 3 £29 4 3 £ s. d. £ s. d. To Balance—Net profits carried forward . . 48 710 By Balance as at 31st March, 1931 .. 34 14 9 Net profits for the year .. .. 13 13 1 £48 7 10 £48 7 10 Interest Account for the Year ended 31st March, 1932. Dr. £ s. d. £ s. d. Gr. £ s. d. £ s. d. To Interest on loans .. .. 159 0 0 By Interest on mortgages .. 129 5 0 Less accrued at 31st March, 1931 38 15 5 Interest on mortgages overdue at 31st 120 4 7 March, 1932 .. .. 292 16 0 Interest on loans accrued but not due .. .. 38 15 5 Balance —Gross profits transferred to Profit and 422 1 0 Loss Account .. .. .. .. 29 4 3 Less overdue and accrued at 31st March, 1931 .. .. 308 11 9 — 113 9 3 Interest on bank balances .. .. .. 0 15 0 Interest on temporary advances to Settlers Branch 74 0 0 £188 4 3 £188 4 3 Management Expenses Account for the Year ended 31st March, 1932. Dr. £ s. d. Gr. £ s. d. To Administration expenses .. .. .. 10 0 0 By Balance transferred to Profit and Loss Account .. 10 0 0 £10 0 0 £10 0 0 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. — J. H. Fowler, Deputy Controller and Auditor-General. •

87

B.—l [PT. IV].

STATE ADVANCES OFFICE —continued. FRUIT - PRESERVING INDUSTRY ADVANCES ACCOUNT. Statement or Liabilities and Assets as at 31st March, 1932. Liabilities. £ s. d. £ s. d. Assets. £ s. d. Sundry loans .. .. •• 67,858 14 3 Investment Account—Principal owing by mortLess loan liability redeemed and gagors .. •• •• •• 29,894 18 4 discharged from Consolidated Properties acquired .. .. .. .. 4,212 8 6 p UIK I _ 6,008 14 3 Temporary advances to Settlers Branch .. .. 26,600 0 0 Sinking Fund investments held by Public Debt 61,850 0 0 Redemption Fund .. .. .. .. *814 16 10 Less loan liability redeemed by Interest on mortgages— £ s. d. Public Debt Repayment Ac- Overdue .. .. .. 2,183 15 2 count 5,000 0 0 Accrued 217 12 7 56,850 0 0 2,401 7 9 Liability to Consolidated Fund in terms of Section Sundry debtors .. .. .. .. 123 2 4 22 Finance Act 1926 .. .. 5,000 0 0 Profit and Loss Account .. .. .. 4,009 11 0 Suso'ense Aocount' .. . • • • ■ • 155 510 Cash in hand and in bank at 31st March, 1932 .. 76 17 2 Income-tax Suspense Account .. .. .. 107 6 11 Interest on loans — £ s. d. Overdue .. • • •• 1,137 0 0 Accrued .. .. •• I>l3o1 >130 15 4 2,267 15 4 Rent accrued .. • ■ • • • • 35 0 0 Reserve for bad debts .. -• 3,515 13 10 Sinking Fund .. • • • • • ■ 2 °2 0 0 £68,133 1 11 £68,133 1 11 * This amount includes the sum of £812 16s. lOd. capital paid into the Sinking Fund In accordance with the Public Debt Extinction Act, 1910. Profit and Loss Account for the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Management Expenses Account .. .. 100 0 0 By Interest Account—Gross profits .. .. 508 4 2 Expenses on realization of assets .. .. 41 3 3 Income-tax .. ■ • • • • • 107 6 11 Balance—Net profits for the year .. .. 259 14 0 £508 4 2 £508 4 2 £ s. d. £ s. d. To Balance as at 31st March, 1931 .. .. 4,269 5 0 By Net profits for the year .. .. .. 259 14 0 Balance .. .. . . .. .. 4,009 11 0 £4,269 5 0 £4,269 5 0 Interest Account for the Year ended 31st March, 1932. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Interest on loans .. ..2,274 0 0 By Interest on mortgages .. .. 1,000 8 11 Less accrued at 31st March, 1931 1,130 15 4 Interest on mortgages— 1,143 4 8 Overdue at 31st March, 1932 .. 2,183 15 2 Interest on loans accrued but not due .. 1,130 15 4 Accrued at 31st March, 1932 .. 217 12 7 Balance—Gross profits transferred to Profit and - Loss Account .. .. •• •• 508 4 2 3,401 Less interest overdue and accrued at 31st March, 1931 .. 1,895 4 2 1,506 12 6 Interest on bank balances .. .. .. 2 5 0 Interest on temporary advances to Settlers Branch .. .. .. .. .. 1,273 6 8 £2,782 4 2 £2,782 4 2 Management Expenses Account for the Year ended 31st March, 1932. 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 .. .. • ■ ■ • 5 0 0 £100 0 0 £100 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.— J. H. Fowler, Deputy Controller and Auditor-General,

88

B.—l [PT. IV].

STATE ADVANCES OFFICE —continued. COLD-STORAGE ADVANCES ACCOUNT. Statement op Liabilities and Assets as, at 31st March, 1932. Liabilities. Assets. £ s. d. £ s. d. * s * ' Sundry loans 82,750 0 Ô ' Investment Account — Principal owing by Less loan liability redeemed and mortgagors .. •« •• Josnn n n discharged from Consolidated Temporary advances to .Settlers Branch .. 42,500 0 0 Yund .. .. •• 7,500 0 0 Sinking Fund investments held by Public Debt Redemption Fund .. •• •• *1,235 5 11 75,250 0 0 Interest on mortgages— £ s. d. Less loan liability redeemed by Overdue .. •• a Public Debt Repayment Accrued ~ .. ■ • 39 . r(V , , , Account .. .. .. 1,530 0 0 < ' „ 73,720 0 0 Sundry debtors .. .. •• •• dl Id o Liability to Consolidated Fund in terms of Profit and Loss Account •• •• 13 ' ® section 22, Finance Act, 1926 .. .. 1,530 0 0 Cash in band and 1» bank at 31st March, 1932 .. 74 14 1 Income-tax Suspense Account.. .. .. 54 2 3 Interest on loans — £ s. d. Overdue .. .. ■■ 2,082 18 4 Accrued. •. • • ■ • 217 14 2 i 2,300 12 6 Sinking Fund .. .. . • 646 14 10 ________ £78,251 9 7 j £18,251 9 7 * This amount includes the sum of £588 lis, Id., capital paid into the Sinking Fund in accordance with the Public Debt Extinction Act, 1910. Profit and Loss Account for the Year ended 31st March, 1932. Dr. 6 s. d. Cr. £ s - To Management Expenses Account .. .. 115 0 0 By Interest Account—Gross profits .. .. 300 7 9 Income-tax .. .. • • ■ • 54 2 3 Balance —Net profits for the year .. .. 131 5 6 £300 7 9 £30 ° 7 9 £ s. d. £ s - d - To Balance as at 31st March, 1931 .. .. 13,753 10 6 By Net profits for the year .. .. »31 8 6 Balance .. ■■ •• ' o u £13,753 10 6 £13,753 10 6 Interest Account for the Year ended 31st March, 1932. D r £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Interest on loans .. .. 2,853 10 6 By Interest on mortgages 1,085 12 2 Less accrued at 31st March, Interest on mortgages— ; , ... .. . iqo ■ . 244 3 5 Overdue at 31st March, 1932 1,112 19 5 2,609 7 1 Accrued at 31st March, 1932 390 I 8 Interest on loans accrued but not due .. 217 .14 2 „ ~ Balance —Gross profits transferred to Profit and Loss Account 300 7 9 Less overdue and accrued at 31st March, 1931 .. 1,500 13 5 1,087 19 10 Interest on bank balances .. .. .. 12 6 Interest on temporary advances to Settlers Branch .. .. • • ■ • 2,038 6 8 £3,127 9 0 £3,127 9 0 Management Expenses Account for the Year ended 31st March, 1932. j) r £ s. d. Cr. £ s- di 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 £^ 15 0 0 E. 0. 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 diseased thereby,— J. H. Fowler, Deputy Controller and Auditor-General.

12 —B. 1 [PT IV].

89

B.—l [Pt. IV].

STATE ADVANCES OFFlCE—continued. FISHING-INDUSTRY PROMOTION ACCOUNT. Statement of Liabilities and Assets as at 31st March, 1932. Liabilities. £ s. d. £ s. d. Assets. £ s. d. Sundry loans .. .. .. 5,571192 Investment Account—Principal owing on bills of sale 532 15 9 Less loan liability redeemed and Temporary advances to Settlers Branch .. .. 3,750 0 0 discharged from Consolidated Fund 1,036 19 2 Sinking Fund investments held by Public Debt Redemption Fund .. .. .. .. *54 2 8 4,535 0 0 Interest on bills of sale — £ s. d. Less loan liability redeemed by Overdue .. .. .. 10 11 8 Public Debt Repayment Account 1,060 0 0 Accrued .. .. .. 917 6 — 3,475 0 0 20 9 2 Liability to Consolidated Fund in terms of section Sundry Debtors .. .. .. .. 16 14 6 22, Finance Act, 1926 .. .. .. 1,060 0 0 Profit and Loss Account .. .. .. 273 17 5 Income-tax Suspense Account .. .. .. 10 10 7 Cash in hand and in bank at 31st March, 1932 .. 49 10 11 Interest on loans— £ s. d. Overdue .. .. .. 88 0 8 Accrued .. .. .. 50 19 11 139 0 7 Sinking Fund .. .. .. .. .. 12 19 3 £4,697 10 5 £4,697 10 5 * This amount include? the sum of £41 3s. sd. capita! paid into the Sinking Fund in accordance with the Public Debt Extinction Act, 1910. Profit and Loss Account for the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Management Expenses Account . . . . 15 0 0 By Interest Account —Gross profits .. .. 51 1 4 Income-tax .. .. .. .. 10 10 7 Balance —Net profits for the year .. .. 25 10 9 £51 14 £51 1 4 £ s. d. £ s. d. To Balance at 31st March, 1931 .. .. .. 299 8 2 By Net profits for the year .. .. .. 25 10 9 Balance .. .. .. .. .. 273 17 5 £299 8 2 £299 8 2 Interest Account for the Year ended 31st March, 1932. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Interest on loans .. '.. .155 2 6 By Interest on bills of sale .. 29 1 5 Less accrued at 31st March, 1931 50 19 11 Less overdue and accrued at 31st 104 2 7 March, 1931 .. .. 24 7 3 Interest on loans accrued but not due .. .. 50 19 11 414 2 Balance —Gross profits transferred to Profit and Interest on bank balances .. .. .. 10 6 Loss Account .. .. .. .. 51 1 4 Interest on temporary advances to Settlers Branch 180 0 0 Interest on bills of sale— £ s. d. Overdue at 31st March, 1932.. 10 11 8 Accrued at 31st March, 1932 .. 9 17 6 20 9 2 £206 3 10 £206 3 10 Management Expenses Account for the Year ended 31st March, ,1932. Dr. £ s. d. Cr. £ s. d. To Administration expenses .. .. 10 0 0 By Balance transferred to Profit and Loss Account .. 15 0 0 Audit Office services .. .. .. ..500 £15 0 0 £15 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. — J. H. Fowler, Deputy Controller and Auditor-General.

90

B. I [PT. IV].

STATE ADVANCES OFFICE —continued. REPATRIATION. Statement of Liabilities and Assets as at 31st March, 1932. Liabilities. Assets. Liability to Redemption Aecount as at Ist April, £ s. d. Investment Account—Principal £ s. d. £ s. d. 1925 .. .. .. .. 1,290,182 2 I owing on bills of sale .. 212,151 17 11 Less repayments to 31st March, 1932 .. 174,529 15 4 Less Suspense adjustments .. 152 12 4 r — 211,999 5 7 1,115,652 6 9 Interest on bills of sale, overdue .. .. 5,010 5 1 Less expenditure irrecoverable £ s. d. Casli in hand and in bank at 31st March, 1932 .. 351 3 5 to 31st March, 1931 .. 894,634 13 7 Losses on realization for the year ended3lst March, 1932 7,371 4 4 Management expenses Account for the year ended 31st March, 1932 .. 1,647 3 3 903,653 1 2 Liability to Redemption Account as at 31st March, 1932 .. .. .. 211,999 5 7 Sundry creditors, Treasury— £ s. d. Interest .. .. 208 9 5 Principal .. ... 95 17 7 304 7 0 Suspense Account... .. .. • • 46 16 5 Interest on advances from War Expenses Account .. .. •• •• 5,010 5 1 £217,360 14 1 £217,360 14 1 Interest Account for the Year ended 31st March, 1932. Dr. £ s. d. Or. £ s. d. £ s. d. To Interest paid to Treasury .. .. .. 854 16 1 By Interest on bills of sale .. .. 1,328 6 9 Interest in hand due to Treasury at 31st March, Interest on bills of sale overdue at 1932 .. .. .. .. .. 208 9 5 31st March, 1932 .. .. 5.010 5 1 Interest due to Treasury overdue at 31st March, ~~ 1932 .. .. .. .. •• 5,010 5 1 6,338 11 10 Less overdue at 31st March, 1931 5,258 0 1 6,073 10 7 Less interest due to Treasury overdue at 1,080 11 9 31st March 1931 •• 5,258 0 I Less realizations —Interest .. 297 3 10 — ' 783 7 11 Interest on bank balances .. .. 32 2 7 £815 10 6 £815 10 6 Management Expenses Account for the Year ended 31st March, 1932. Dr £ s. d. Or. £ s. dTo Audit Office services 60 0 0 By Sundry fees .. .. .. ■■ 0 9 3 Cleaning and messenger services . . .. 45 0 0 Balance recouped an accordance with section Commission .. •• •• 6 10 6 13 (3), State Advances Amendment Act, 1922 1,647 3 3 Postages and telegrams ~ • ■ • • 200 0 0 Post Office services .. .. • • • • 190 0 0 Printing and stationery ...... 25 0 0 Rent 150 0 0 Salaries .. •• •• •• •• 915 0 0 Solicitors'costs . . •• •• •• 27 12 0 Training-expenses .. .. •. • • 8 10 0 Travelling-expenses .. • • • • 20 0 0 £1,647 12 6 £1,647 12 6 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.— J. H. Fowler, Deputy Controller and Auditor-General.

91

B.—l [PT. IV].

NEW ZEALAND STATE COAL-MINES. Colliery Working Accounts for the Year ended 31st March, 1932.

Colliery Profit and Loss Accounts for the Year ended 31st March, 1932.

Mac Donald Colliery Profit and Loss Account foe the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d To Interest .. .. .. ~ ~ 2,226 9 1 By Rents .. .. .. .. .. 330 19 11 depreciation .. .. .. .. 955 17 10 Royalties .. .. .. .. .. 3,633 2 3 3,182 6 11 ! Net profit—Transferred to General Profit and Loss Account .. .. .. .. 781 15 3 £3,964 22 £3,964 22

92

Dr. Liverpool. Jambs. Or. Liverpool. .Jambs. ; : 1 ' ' . £ s. d. £ s. d. £ s. d. £ s. d. To Stocks on hand, 1st April, 1931 1,489 9 2 138 15 9 | By Sales of coal .. .. 135,504 15 1 43,784 14 10 Coal-winning— j Sales of stores, power, &c... 6,07811 4 Wages .. .. 66,596 15 4 19,775 17 2 1 Stocks of coal on hand at Stores and materials used 6,221 1 8 858 7 5 j 31st March, 1932, at mine, Railway tickets .. 680 3 9 .. ! wharf, and afloat .. 4,307 13 2 340 14 6 Subsidized bus fares, &c. .. 347 14 0 Stores sales (at cost) .. 5,575 6 8 Coal purchased .. 88 10 7 181 5 7 Special rate ... .. 676 3 3 235 0 6 Electric power .. .. .. 524 10 3 81,327 10 5 22,061 10 8 Gross profit—To Profit and Loss Account .. .. 64,563 9 2 22,063 18 8 £145,890 19 7 j£44,125 9 4 £145,890 19 7 £44,125 9 4

Dr. Liverpool. Jambs. Cr. Liverpool. Jambs. £ s. d. £ s. d. £ s. d. £ s. d. To Salaries .. .. .. 2,802 12 2 815 11 7 By Gross profit at mine .. 64,663 9 2 22,063 18 8 Bent .. .. .. .. 54 19 9 Bents .. .. .. 473 13 9 Interest.. .. .. 3,371 4 7 1,061 17 3 Travelling-expenses .. 76 1 1 25 7 0 Printing and stationery .. 108 14 3 36 4 8 Bepairs and maintenance .. 3,808 7 7 567 17 7 Telegrams and postages .. 174 18 11 58 6 4 Railway haulage .. .. 10,551 8 8 2,967 8 7 Insurance .. .. 3,400 17 8 923 14 9 Coal-miners' Relief Fund .. 243 14 3 75 3 5 General expenses .. .. 945 7 8 346 19 4 Marine freight .. .. 29,539 16 11 9,332 12 8 Audit fees .. .. 95 5 0 31 15 0 Wharfage .. .. 2,028 13 0 705 12 3 Superannuation Fund subsidy 82 2 1 27 7 5 Stores adjustment and losses 97 18 6 Depreciation—Mine buildings, plant, and machinery .. 5,920 12 6 3,005 16 3 63,247 14 10 20,036 13 10 Net profit—Transferred to General Profit and Loss Account .. .. 1,789 8 1 2,027 4 10 £65,037 2 11 £22,063 18 8 £65,037 2 11 £22,063 18 8

NEW ZEALAND STATE COAL-MINES— continued. Depot Trading Accounts for the Year ended 31st March, 1932.

Depot Profit and Loss Accounts for the Year ended 31st March, 1932.

R. - 1 [PT. IV].

93

Dr. Wellington. Chbistohueoh. Wanganui. i Cr. Wellington. Chkistchttrch. Wanganui. " " £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Stocks on hand, 1st April, 1931 .. 4,193 0 3 10,299 10 2 956 14 11 By Sales of coal .. .. .. 102,573 1 2 63,767 14 8 19,594 10 1 Purchases of coal .. .. 95,236 18 9 31,923 13 4 17,927 13 7 Sales of coke, wood, &c. .. .'. j 3,785 18 9 763 9 3 332 9 0 Purchases of firewood, coke, &c. .. i 3,040 12 0 117 14 5 175 1 0 Stocks on hand at 31st March, 1932 — Wharfage .. .. .. 865 9 9 .. 102 18 6 Coal.. .. .. .. 7,476 17 3 6,728 5 1 708 15 4 Haulage to depot .. .. 664 11 7 21,485 10 3 129 18 8 Firewood, coke, &c. .. .. 168 10 6 181 6 3 137 8 11 Wages —Discharging .. .. 161 13 9 268 0 6 31 9 10 104,162 6 1 64,094 8 8 19,323 16 6 Gross profit — To Profit and Loss 9,842 1 7 7,346 6 7 1,449 6 10 Account i— £114,004 7 8 £71,440 15 3 ; £20,773 3 4: j £114,004 7 8 £71,440 15 3 £20,773 3 4 . ~ r __ L ! . - • - . I 1 I

Dr. Wellington. : Chbistchurch. 1 Wanganui. j Gr. Wellington Chbistchukch. ■ Wanganui. I - • I | ; i £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. ToWages .. .. .. .. 1,486 11 8 1,386 12 1 324 17 2 By Gross profit from Trading Account 9,842 1 7 7,346 6 7 1,449 6 10 Salaries .. .. .. .. 1,340 19 8 992 12 0 411 4 0 Net loss —To General Profit and Loss .. .. 200 2 4 Rents .. .. .. .. 518 0 0 140 10 0 201 0 0 Account Interest.. .. .. .. 354 19 2 164 14 4 23 11 3 Travelling expenses and allowances .. 45 186 754 1842 Repairs and maintenance .. .. 380 17 11 652 9 9 72 18 1 Postages and telegrams .. .. 62 3 10 73 19 8 31 13 10 Printing and stationery .. .. 71 10 2 71 15 7 17 16 9 Insurances .. .. .. 122 11 11 47 16 10 20 17 2 Cartage .. .. .. .. 3,109 18 2 1,784 5 5 294 18 8 Sacks .. .. .. .. 151 18 0 83 13 2 3 14 3 Freights ...... 47 18 9 10 3 7 3 9 11 General expenses .. .. .. 537 15 11 56 12 11 31 0 9 Audit fees .. .. .. 57 00 57 00 900 Superannuation Fund subsidy .. 20 10 4 18 2 8 7 13 0 Reserve for bad debts .. .. 68 15 2 8 10 2 j 50 5 0 Depreciation .. .. .. 651 14 5 636 13 0 127 5 2 9,029 3 7 6,192 16 6 1,649 9 2 Net profit —To General Profit and Loss 812 18 0 1,153 10 1 Account £9,842 1 7 £7,346 6 7 £1,649 9 2 £9,842 1 7 £7,346 6 7 £1,649 9 2 I =

B.—l [PT. IV].

NEW ZEALAND STATE COAL-MlNES—continued. General Pkofit and Loss Account for the Year ended 31st March, 1932. Dr. To Special depreciation— £ s. d. Or. £ s. d. James Colliery .. .. .. .. 12,361 17 10 By Transfer from General Reserve Account .. 64,580 14 10 Liverpool Coliiery .. .. .. 17,8X9 18 1 Mac Donald Colliery .. .. .. 34,398 18 11 64,580 14 10 64,580 14 10 Net loss, Wanganui Depot .. .. 200 2 4 Net profit— £ s. d. Balance —Profit for year, carried down .. 16,032 0 5 James Colliery .. .. 2,027 410 Liverpool Colliery .. .. 1,789 8 1 * Mac Donald Colliery .. 781 15 3 Wellington Depot .. .. 812 18 0 Christchurch Depot .. 1,153 10 1 — 6,564 16 3 Net recoveries— Seddonville Colliery .. 60 16 7 Royalties .. .. .. 5,007 16 7 Charming Creek area .. 63 2 1 — 5,131 15 3 Net revenue from hire of plant, buildings, &c... 5 15 2 Interest on investments .. .. .. 4,529 16 1 £80,812 17 7 £80,812 17 7 £ s. d. £ s. d. To Sinking Fund Account for redemption of loan By Balance —Profit for year 1931-32 .. .. 16,032 0 5 capital.. .. •• 7,885 15 7 Mines Department, proportion of administrative expenditure incurred in past years, but not refunded.. .. •• •• 5,000 0 0 12,885 15 7 Balance —Net profit for year .. .. 3,146 410 £16,032 0 5 £16,032 0 5

94

B.—l [Pt. IV].

NEW ZEALAND STATE COAL-MINES— continued. Balance-sheet as at 31st March, 1932. Liabilities. a Loan capital- £ s. d. £ s. d. Collieries- f , d £ , SeoTiritiplflt " " " "* " " 4 Development and Property Accounts .. .. .. 107 809 10 0 P • ** •• •• •• •• 141,266 13 4 Machinery, plant, ropes, and rolling-stock .. .. 36 520 11 1 Accrued interest on loan capital f 1,« } J ;; •• ;; . jUg ■« » q i Departmental. Sundry. Cottages at mines ...... 4. qo9 ip; it bundry creditors— £ s d £ s d . * •• •• 4 > yuz 15 11 t • 1 n IV , plantations at mines .... 9 q i :: 5 SiS i.2 88,18 Ear-- 1 :; ;; « L j Mac Donald Colliery 10 16 810168' 14 10 „ . Wellington Depot .. 40 0 2 463 9 0 503 9 2 Plant, equipment, &c„ on hire .. AH 1« t Chnstchurch Depot .. .. 2,109 11 3 151 8 7 2,260 19 10 Depots— .... .. 1,292 15 5 Wangamii Depot 47 16 3 40 10 4 88 6 7 Property Accounts .. .. 1« s<>4 o 5 n , f + 3,592 15 11 11,550 17 0 15,143 12 11 Stocks and stores on hand 15 ; 579 7 10 SiXfpund 150 ° 0 Prospecting on State Coal Reserve ~ t'lsen 4 Reserros— 7 '"° 5 6 Sinking Fund investments 5 6 General Reserve 134 157 6 4 Housmg a dva , nce t orkmen 9,153 14 3 Bad Debts Reserve _! " ' 856 210 Interest accrued due 153 14 4 Accident Insurance Reserve 7,213 8 4 Investments (ordinary) .. .. 39 300 0 0 § ? General Profit and Loss Account— 142,226 17 6 Interest accrued due '357 1 4 Net profit for year 3j146 410 Sundry debtors __ Departmental. £ 39,657 1 4 Liverpool Colliery .. .. .. 526 14 3 3,527 16 7 4,054 10 10 James Colliery .. .. .. .. 176 9 4 176 9 4 Mac Donald Colliery .. .. 971 19 4 971 jg 4. Wellington Depot .. .. ..214 16 7 28,257 17 1 28,472 13 8 Chnstchurch Depot .. .. 37 16 5 3,297 15 1 3,335 11 6 Wanganui Depot .. .. .. 110 8 2 3,344 1 11 3,454 10 1 889 15 5 39,575 19 4 40,465 14 9 Less provisionally written off .. .. .. .. 30 19 9 n 1. • -d r, „ -r, 40,434 15 0 Cash in Receiver-General s Deposit Account .. .. .. .. I jgo 0 0 Cash in Public Account .. .. .. .. .. ] g' 22 £313,449 11 11 £313,449 11 11 A. W. Gyles, A.R.A.N.Z., Accountant. ChAS " K Ma ™illan, Minister of Mines. 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 Auditor- General. doCUments submitted for aU(lit > arld correctly state the position as disclosed thereby -J. H. Fowler, Deputy

95

B.—l [PT. IV],

STATE FIRE INSURANCE OFFICE. Revenue Account op the State Fire Insurance Office for the Year ended 31st December, 1931. £ s. d. £ Si Premiums after deduction of reinsurances .. 216,007 510 Bonus rebate to policyholders .. .. 26,187 5 5 Other receipts — Interest, com- £ s, d. Losses by fire and earthquake (after deduction of mission, and rent .. .. 49,968 7 7 reinsurances) and including ex gratia payments, Less bad debts written off and Hawke's Bay earthquake 112,931 19 10 lnnd tax .. 472 5 8 Income-tax .. .. J0,151 10 1J land " taX 49,496 1 11 Commission 9,814 4 2 Salaries .. .. .. .. • • 25,739 7 4 Contribution to Public Service Superannuation Fund 636 19 9 Contributions to Fire Boards under the Fire Brigades Act, 1908 .. .. •• 7,926 13 9 Expenses of management— £ s. d. Travelling-expenses .. .. 2,134 2 8 Printing, stationery, and advertising .. .. 1,202 11 1 Rent .. • • 1,800 8 0 Exchange .. .. .. 46 5 8 Postages, telegrams, cablegrams, and sundry charges.. .. 4,388 19 2 9,572 6 7 Cash stolen or burnt, Hawke's Bay earthquake.. 26 3 4 Office equipment .. .. 1,512 5 5 Office premises—Depreciation .. . • 3,203 19 7 223,702 16 1 Payment to New Zealand Treasury under section 5, Finance Act, 1931 (No. 2) .. .. . • 2,612 18 3 Investments Fluctuation Reserve Fund .. 7,000 0 0 Bad Debts Reserve .. .. .. • • 500 0 0 Office premises—Written off .. .. .. 10,000 0 0 Amount of fire-insurance funds at end of year .. 21,687 13 5 £265,503 7 9 £265,503 7 9 Balance-sheet as at 31st December, 1931. Liabilities. Assets. £ s. d. Capital authorized by the State Fire £ £ s. d. Government war-loan securities .. .. 112,14011 3 Insurance Act, 1908 .. .. 100,000 Other Government securities 284,950 . > ° Less not raised .. .. 100,000 Local-authonty securities .. .. •• 131,149 14 o Nil. Rural Advances bonds .. .. 14,175 0 0 Bad Debts Reserve 500 0 0 Rural Intermediate Credit bonds .. .. 20 ,000 0 0 Reserve Fund . .. •• .. 689,730 15 2 Fixed deposits and at short call .. .. 150,000 0 0 Investments Fluctuation Reserve Fund .. 29,000 0 0 Land and buildings 191,376 13 5 Reserve for unearned premiums .. .. 88,763 19 8 Outstanding premiums 10,408 d 4 Bonus Rebate Reserve 29,000 0 0 Interest accrued but not due 11,217 2 6 Reinsurance Reserve Fund 60,000 0 0 Interest overdue 49 JO 0 Premium and other deposits 1,301 011 Rent accrued or due Hi a 1 Outstanding fire and earthquake losses.. .. 9,109 0 0 Rent overdue .. .., .. •• 1/0 .J 4 Government taxes .. .. . • - - 26,151 10 11 Cash in Bank of New Zealand Sundry creditors 5,423 8 7 Wellington, or in transit to £ s d Other amounts owing by the Office— £ s. d. Wellington .. .. 51,341 J 4 Reinsurance premiums due .. 13,728 17 11 Imprest Account Commission 1,844 2 0 balances- £ s d Printing stationery, and adver- Jdeaa Umce i> Ho tising .. . • • • 14 10 4 Auckland . . 0 10 Postages and sundry charges .. 1,221 15 6 Hamilton .. 0 0 4 5 16,809 5 9 New Plymouth .. 90 19 8 Fire-insurance funds, as per Revenue Account .. 21,687 13 5 Palmerston North.. 41 410 Napier .. .. 16 17 10 Nelson .. .. 44 810 Christchurch .. 0 0 9 Timaru .. .. 3 11 7 Dunedin .. 0 11 6 Inveroargill . . 54 15 5 320 9 2 — 51,661 18 6 £977,476 14 5 £977,476 14 5 J. 11. 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.

96

B.—l [Pt. IV].

STATE FIRE INSURANCE OFFlCE—continued. Revenue Account of the Accident Branch op the State Fire Insurance Office for the Year ended 31st December, 1931. £ s. d. £ s. d. Premiums after deduction of reinsurances .. 102,061 15 1 Free-year bonus on persona] accident policies .. 337 310 £ s. d. Claims .. .. .. .. .. 82,561 10 5 Interest .. .. .. 16,316 11 9 Commission.. .. .. .. .. 4,585 16 11 Less lard and income tax .. 7,249 0 6 Salaries .. .. .. .. .. 10,920 0 0 ' — 9,067 11 3 Contribution to Public Service Superannuation Fund .. .. .. .. .. 210 0 0 Expenses of management .. .. .. 3,028 3 7 101,642 14 9 Payment to New Zealand Treasury under section 5, Finance Act, 1931 (No. 2) .. .. .. 881 0 0 Further appropriation to Investments Fluctuation Reserve .. .. .. .. .. 7,000 0 0 Reserve for bad debts .. .. .. 500 0 0 Amount of Accident Funds, 31st December, 1931.. 1,105 11 7 £111,129 6 4 £111,129 6 4 Balance-sheet of the Accident Branch as at 31st December, 1931. Liabilities. £ s. d. Assets. £ s. d. Accident funds, as per Revenue Account .. 1,105 11 7 Government war-loan securities .. .. 94,500 0 0 Outstanding accident claims .. .. .. 39,674 0 0 Other Government securities .. .. .. 54,000 0 0 Government taxes .. . . . . . . 7,249 0 6 Local-authority securities .. .. .. 93,548 5 0 Commission.. .. .. .. .. 595 15 7 Rural Advances bonds .. .. .. 14,425 0 0 Premium and other deposits . . .. . . 363 7 2 Property under agreement for sale and purchase .. 3,980 0 0 Sundry creditors .. . . . . . . 33 13 9 Fixed deposits and at short call .. .. 40,000 0 0 Reinsurance premiums due .. .. .. 121 18 6 Interest accrued but not due .. .. .. 4,687 8 9 Officers' Fidelity Fund . . . . .. 500 0 0 Interest overdue .. .. . . .. 199 0 0 Reserve for unearned premiums .. .. 47,220 13 10 Agents'balances .. .. .. .. 6,259 8 2 Investment Fluctuation Reserve .. 16,000 0 0 Sundry debtors, including Motor-vehicles Insurance Bad Debts Reserve .. .. .. .. 500 0 0 (Third-party Risks) Act pool .. .. 38,619 14 4 Reserve Fund constituted under section 6of the Cash in hand on current account .. ~ 9,873 4 9 Government Accident Insurance Amendment Act, 1924 .. .. .. .. .. 246,728 0 1 £360,092 1 0 £360,092 1 0 J. H. Jerram, General Manager. G. 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.

13— B. 1 [PT. IVI.

97

B.—l [PT. IVI.

SWAMP LAND DRAINAGE ACCOUNT. Rate Accounts for the Year ended 31st March, 1932. Kaitaia Dkainage Area. Special Rate Accounts: Capital. Rural Town Rural Town Subdivision. Subdivision. Subdivision. Subdivision. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Balance .. .. .. 3 6 4 .. By Balance .. .. .. .. 8 9 0 Transfer to Sinking Fund .. 815 0 0 43 1 0 Rates levied .. .. .. 3,377 16 0 458 13 10 Interest charge .. .. 2,085 0 0 407 19 0 Less rebate .. .. .. 899 111 Balance .. .. .. 270 1 10 44 6 1 2,478 14 1 Penalty, 10 per cent. .. .. • 194 14 1 28 3 3 £2,673 8 2 £495 6 1 £2,673 8 2 £495 6 1 General Rate Accounts : Maintenance. Rural Town Rural Town Subdivision. Subdivision. Subdivision. Subdivision. Dr. £ s. d. £ s. d. Or. £ s. d. £ s. d. To Balance .. .. • - 15 16 9 .. By Balance .. .. .. .. 9 17 8 Cost of maintenance (less subsidy) 645 16 8 64 11 8 Rates levied (less subsidy) .. 1,111 0 1 112 611 Rates written off .. ". 0 5 7 0 0 3 Penalty, 10 per cent. .. .. 70 8 4 6 4 8 Balance .. .. • • 519 9 5 63 17 4 £1,181 8 5 £128 9 3 £1,181 8 5 £128 9 3 Note. —Gross maintenance costs (£1,459 18s. lOd.) were subsidized from Consolidated Fund by £749 10s. 6d. Waiiii Drainage Area. Special Rate Accounts : Capital. Pukehina Kaikokopu Pukehina Kaikokopu Ward. Ward. Ward. Ward. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Transfer to Sinking Fund .. 27 11 3 41 611 By Balance .. .. .. 235 1 7 412 0 Interest .. .. .. 247 8 9 371 3 1 Rates levied .. .. .. 374 2 0 384 011 Rates written off .. .. .. 31 2 6 Balance .. .. .. .. 54 19 7 Balance .. .. .. 334 3 7 £609 3 7 £443 12 6 £609 3 7 £443 12 6 General Rale Accounts : Maintenance. Pukehina Kaikokopu Central Pukehina Kaikokopu Central Ward. Ward. Ward. Ward. Ward. Ward. Dr. £ s. d. £ s. d. £ s. d. Cr. £ s. d. £ s. d. £ s. d. To Balance .. .. .. ■ . 408 9 2 By Balance .. .. 86 5 4 344 12 8 Cost of maintenance .. 160 19 0 398 13 4 384 13 4 Rates levied .. 370 16 5 469 16 7 709 4 7 Rates written off .. .. 73 12 8 .. Balance .. .. .. .. 83 17 11 Balance .. .. 296 2 9 342 3 3 £457 1 9 £814 9 3 £793 2 6 £457 I 9 £814 9 3 £793 2 6

98

B.—l FPT. IVI

SWAMP LAND DRAINAGE ACCOUNT —continued. Balance-sheet as at 31st March, 1932. Liabilities. Assets. Debentures issued under Swamp Kaitaia Drainage District— Land Drainage Act, 1915— £ s. d. £ s. d. Allocated cost of works on which Debentures at 4 per cent. .. 559,000 0 0 rates are levies.d — £s. d. £ s. d. Debentures at 4J per cent. .. 98,000 0 0 Rural subdivision .. 60,000 0 0 Debentures at 5£ per cent. .. 12,750 0 0 Town subdivision .. .. 8,200 0 0 Debentures at 5J per cent. .. 12,000 0 0 68,200 0 0 681,750 0 0 Excess cost of works, not reConsolidated Eund — coverable .. .. .. 152,280 15 5 Loans redeemed under Public Interest Account — Proportion Debt Repayment Act, 1925 .. 5,000 0 0 chargeable to district .. 94,359 19 6 Interest on debentures paid but 246,640 14 11 not recouped .. .. 126,938 9 8 Waihi Drainage District — Interest on temporary transfers Allocated cost of works on which from other accounts .. 2,783 19 7 rates are levied — Accumulated interest on amount Pukehina subdivision .. 5,000 0 0 expended on Public Works Central subdivision .. 50,000 0 0 Fund .. .. .. 3,359 12 8 Kaikokopu subdivision .. 7,500 0 0 138,082 1 11 62,500 0 0 Public Works Fund—Land Improvement vote .. 4,563 19 7 Excess cost of works, not reReserve Fund —Repayment,capital coverable .. .. .. 23,800 1 9 costs — Interest Account — Proportion Kaitaia Drainage Dis- chargeable to district .. 33,064 16 5 trict— £ s. d. £ s. d. 56,864 18 2 Rural subdivision 615 0 0 Poukawa Drainage District— Town subdivision 84 1 0 Drainage-works .. .. 15,566 11 11 699 1 0 Interest Account — Proportion Waihi Drainage Dis- chargeable to district .. 3,861 9 4 trict— 19,428 1 3 Pukehina subdivi- Hikurangi Drainage District— sion .. .. 78 16 3 Drainage-works .. .. 228,125 10 1 Kaikokopu subdi- Interest Account — Proportion vision ..118 4 5 chargeable to district .. 73,128 5 2 • 197 0 8 301,253 15 3 896 1 8 Mangawai Drainage District— Rate Accounts — Drainage-works .. .. 1,877 15 9 Special Rate Ac- Interest Account — Proportion counts —Capital— chargeable to district .. 894 10 3 Kaitaia Drainage 2,772 6 0 District — Haribari Drainage District— Town subdivision 44 6 1 Drainage-works .. .. 4,354 15 1 Rural subdivi- Interest Account — Proportion sion .. 270 110 chargeable to district .. 1,754 3 3 314 711 — 6,108 18 4 Waihi Drainage District— Buildings .. .. .. .. .. 2,255 13 8 Pukehina subdivision .. 334 3 7 Wharves .. . . .. .. .. 72 19 2 648 11 6 Plant and machinery .. .. .. .. 38,324 16 1 General Rate Ac- Loose tools .. .. .. .. .. 561 18 7 counts —Mainten- Live-stock .. .. .. .. .. 18 1 4 ance— Fuel .. .. .. .. .. 146 3 2 Kaitaia Drainage Stores on hand .. .. .. .. 5,338 2 5 District — £ s. d. Sundry debtors for rates — Town subdivision 63 17 4 Kaitaia Drainage District— £ s. d. Rural subdivi- Capital .. .. .. 4,232 2 8 sion .. 519 9 5 Maintenance .. .. 1,828 9 6 583 6 9 6,060 12 2 Waihi Drainage Dis- Waihi Drainage District trict— Capital .. .. .. 2,25929 Pukehina subdi- Maintenance .. .. 4,641 19 9 vision ..296 2 9 6,901 2 6 Kaikokopu sub- Sundry debtors— division .. 342 3 3 Rent under section 4 (2), Swamp 638 6 0 Land Drainage Amendment 1,221 12 9 Act, 1926.. .. .. 3,263 6 1 Sundry creditors — House-rent .. .. .. 19 8 4 Miscellaneous .. .. 665 19 11 Law-costs .. .. .. 16 13 0 Departmental .. .. 8 2 5 Miscellaneous .. .. 16 14 0 674 2 4 Departmental .. .. 5 18 11 Interest on debentures accrued but not due .. 9,638 11 4 3,322 0 4 Rents charged in advance .. .. . . 383 19 1 Rate Account— Suspense Account .. .. .. .. 0 6 0 Waihi Drainage District— Writings off in Suspense .. .. .. 329 1 4 Special Rate Account—Capital, Payments in advance— £ s. d. Kaikokopu subdivision .. 54 19 7 Rates .. .. . • 7 7 10 General Rate Account—MainRent .. .. .. 0 3 0 tenance, Central subdivision 83 17 11 7 10 10 138 17 6 Revenue Account—Waihi Drainage District—Central ward .. .. .. 1,887 6 6 Losses in Suspense .. .. .. .. 329 1 4 Cash — £ s. d. In Public Account .. .. 9,008 19 1 In transit from Post-office .. 61 10 7 9,070 9 8 £838,195 18 4 £838,195 18 4 W. Robertson, Under-Secretary for Lands. W. E. Shaw, Accountant. I hereby certify that the Statement of 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. — J. H. Fowler, Deputy Controller and Auditor-General.

99

B.—l [PT. IV].

TEACHERS' SUPERANNUATION FUND. Revenue Account foe the Year ended 31st January, 1932. £ s. d. £ s. a. To Balance, 31st January, 1931 .. .. 1,272,148 2 5 By Retiring and other allowances .. .. 254,927 3 4 £ s. d. Contributions refunded— £ s. d. Contributions of members .. 136,693 7 9 On voluntary retirement .. 24,419 10 10 Less rebate under section On death of members .. 4,447 511 8 (2) of Finance Act, 1931 20,969 19 1 On lapse of membership .. 1,745 11 8 115,723 8 8 30,612 8 5 Additional contribution from Fiji Government Contributions transferred to other funds .. 16 0 0 in respect to teachers in Fiji schools .. 238 7 2 Administration expenses— £ s. d. Government subsidy— £ s. d. Commission, G.P.O. .. 506 11 6 Under the Act, section 11.2 43,000 0 0 Commission, Public Trustee 2,120 14 0 Under the Aot, section 114 3,916 12 10 Clerical assistance .. 900 0 0 46,916 12 10 Postage and telegrams .. 138 5 8 Interest — Office expenses .. . . 80 19 9 On investments .. 72,603 10 11 Travelling-expenses of Board 110 3 2 On contributions in arrears 78 4 9 members 72,681. 15 8 Medical fees .. .. 28 7 0 Audit fees .. . . 50 0 0 3,935 1 1 Actuarial investigation as at 31st January, 1930 . . 402 0 0 Less reserved last year . . 350 0 0 52 0 0 Balance, 31st January, 1932 .. .. 1,218,165 13 11 £1,507,708 6 9 £1,507,708 6 9 Cost-of-living Bonus Account for the Year ended 31st January, 1932. £ s. d. £ s. d. To Refund from Consolidated Fund .. .. 1,547 310 By Balance due from Consolidated Fund, January, Balance due from Consolidated Fund, 31st Janu- 1931 .. .. .. •• 131 0 3 ary, 1932 .. .. .. •• 128 3 9 Payment of bonus .. .. .. .. 1,544 7 4 £1,675 7 7 £1,675 7 7 Balance-sheet as at 31st January, 1932. Liabilities. £ s. d. Assets. Fund as per Revenue Account .. .. 1,218,165 13 11 Amount held by Public Retiring and other allowances due and unpaid .. 2,640 16 9 Trustee — £ s. d. £ s. d. Refund of contributions due and unpaid .. 1,225 18 8 Invested .. .. 1,217,174 7 9 Administration expenses unpaid— Invested in Common Fund 19, 000 0 0 Commission, Post and Telegraph £ s. d. Uninvested .. .. 4,621 17 5 Department .. .. 161 14 0 1,240,796 5 2 Clerical assistance .. .. 750 0 0 Amount held by High CommisPostage and telegrams .. 125 0 0 sioner, London, for payment Office expenses, printing, and of allowances, &c. .. .. 1,664 11 1 stationery .. .. 19 0 11 Contributions of members— Audit fee .. .. .. 41 13 4 In transit .. .. 3,173 0 3 Medical fees .. .. 9 9 0 Due and outstanding .. 7,134 10 6 Actuarial investigation .. 402 0 0 10,307 10 9 1,508 17 3 Interest on investments — Unclaimed contributions .. .. 1,051 1 4 Due and outstanding .. 13,315 7 10 Contributions paid in advance Accrued, but not due .. 19,997 7 0 (rebate under Finance Act, 1931) .. 5,018 15 8 33,312 14 10 Amounts paid into fund in error .. 2 18 4 Interest on arrears of contributions due and outGovernment subsidy—Statutory standing (contributors) .. .. .. 409 3 6 grant paid in advance for 1932 39,416 13 4 Due by annuitants (contributions and interest) .. 37 4 6 Less additional subsidy under sec- Consolidated Fund, on account of cost-of-living tion 114 of Act not yet paid .. 322 4 5 bonus .. .. .. .. .. 128 3 9 Less additional subsidy under section 114, payable in respect to allowances outstanding at 31st January, 1932 .. .. 85 11 3 39,008 17 8 Rent received from securities leased (in excess of interest yet due by mortgagor) .. .. .. 28 14 6 Reserve — For commission payable to Public Trustee in respect to interest due or accrued . . 1,037 0 0 For commission to Post and Telegraph Department in respect to vouchers issued but unpaid .. .. .. 42 1 6 1,079 1 6 Reserve for loss on realization of securities .. .. .. .. 4 10 8 Vouchers issued but unpaid at 31st January, 1932 .. .. 21,733 5 9 Less cash in Post Office .. 4,812 18 5 — 16,920 7 4 £1,286,655 13 7 £1,286,655 13 7 C. E. Crawford, A.R.A.N.Z., Secretary, Teachers' Superannuation Board. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— J. H. Fowler, Deputy Controller and Auditor-General.

100

B.—l [PT. IY].

TREASURY DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1932. Expenditure. Income. £ s. d. To Administration charges— £ s. d. By Bank exchange, commission, discount, &c. .. 726 9 7 Salaries .. .. .. .. 25,663 7 6 Inscribed stock fees .. .. .. 1,768 5 0 Legal expenses .. .. .. .. 115 0 Receipts: Unclaimed moneys .. .. 3,309 18 7 Office requisites .. .. .. 180 14 11 Receipts: Unclaimed' dividends, New Zealand Overtime, &c. .. .. .. .. 87 14 7 consolidated stock .. .. .. 220 11 5 Postage and telegrams .. .. .. 3,399 2 8 Conscience-money .. .. .. 90 19 2 Printing and stationery .. .. .. 3,217 16 11 Unpresented cheques .. .. .. 296 9 4 Telegrams beyond the Dominion .. .. 922 4 2 Balance carried down .. .. .. 66,920 10 7 Telephone subscriptions, &c. .. .. 241 17 0 Travelling-expenses .. .. .. 76 18 9 Annual rental value of premises (a) .. 2,412 0 0 Rent: Dunedin office .. .. .. 143 0 3 Office expenses .. .. .. .. 16 8 0 Expenses of Local Government Loans Board.. 214 12 6 Compassionate allowances .. .. .. 22 6 5 Stamp duty on Treasury bills .. .. 2,987 10 0 Consolidated stock— Management charges .. .. ... 29,039 1 2 Stamp duty on transfers .. .. 4,292 15 7 Depreciation .. .. .. .. 410 10 7 Losses irrecoverable .. .. .. 3 7 8 £73,333 3 8 £73,333 3 8 £ s. d. To Balance brought down .. .. .. 66,920 10 7 By Recoveries on account of expenditure of pre- £ s. d. Interest on capital (b) .. .. .. 219 2 11 vious years .. .. .. .. 94 16 0 Excess of expenditure over income .. 67,044 17 6 £67,139 13 6 £67,139 13 6 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; (6) interest on capital at 4i per cent. Depreciation has been allowed for on balance of assets as at Ist April, 1931, the total charge being carried to Depreciation Reserve. Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. Capital .. .. .. .. 4,924 2 3 Office furniture, fittings, and equip- £ s. d. £ s. d. Creditors — £ s. d. ment .. .. .. 2,515 16 5 Sundry .. .. .. 290 310 Less provisionally written off 3 7 8 Departmental .. .. .. 234 17 7 • — 2,512 8 9 -—-——— 525 1 5 Mechanical appliances .. .. .. 2,242 1 5 Depreciation Reserve .. .. .. 2,881 18 7 Library .. .. .. .. .. 169 12 1 Treasury Adjustment Account .. .. 63,929 12 7 Stock of stamps .. .. .. .. 2171 Debtors — £ s. d. Sundry .. .. .. 207 6 7 Departmental .. .. 71 17 2 279 3 9 Expenses paid in advance .. .. .. 9 14 3 Excess of expenditure over income .. .. 67,044 17 6 £72,260 14 10 £72,260 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, subject to the above departmental note. —J. H. Fowler, Deputy Controller and Auditor-General.

101

B.—l [Pt. IV].

VALUATION DEPARTMENT. Income and Expenditube Account fob the Yeae ended 31st Maech, 1932. Expenditure. £ s. d. Income. £ s. d. To Advertising, books, newspapers, and other By Pees charged for valuers'reports .. .. 13,318 9 11 publications .. .. .. .. 102 4 9 Scale fees for State Advances reports .. 6,588 4 9 Assessment Court expenses .. ~ 521 7 6 Fees charged for certified cop-'es of existing Depreciation on office furniture, requisites, and I roll values .. .. .. .. 2,090 2 0 maps .. .. .. . • 1,091 14 0 i Contributions from — Fees to valuers .. .. • ■ 11,127 9 7 1 Local bodies Freight, cartage, and transport charges .. 616 11 Ordinary services .. .. .. 9,666 3 5 Fuel, light, power, and water .. .. 14 8 11 Special services .. .. .. 857 0 6 Law-costs .. .. .. .. 33 19 0 Land and Income Tax Department .. 11,976 12 7 Maps, tracings, and schedules of land trans- State Advances Office for agency work .. 1,250 0 0 actions .. .. .. .. 154 17 9 Levying and collecting hospital rates in Sounds Office expenses .. .. .. •• 214 10 11 and Taupo Counties and in part Waiheke Overtime and meal allowance .. .. 2 12 8 Island .. .. .. .. .. 228 7 2 Payment to Post and Telegraph Department- .. 100 0 0 Profit on bicycle sold .. .. .. 315 0 Postages, telegrams, and rent of post-office ! Balance .. .. .. .. .. 10,428 19 7 boxes ■ • 798 14 1 Printing and stationery .. .. .. 485 19 10 Rent 2,607 3 0 Salaries .. .. .. • • 32,668 9 0 Telephone services .. .. .. 428 10 8 Travelling allowances and expenses.. .. 6,040 17 6 Typewriters (repairs) .. .. .. 7 18 10 £56,407 14 11 £56,407 14 11 £ s. d. £ s. d. To Balance brought down .. .. .. 10,428 19 7 By Excess of expenditure over income .. .. 11,331 12 7 Interest .. .. . • • • 902 13 0 £11,331 12 7 £11,331 12 7 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 Maech, 1932. Liabilities. £ s. d. Assets. £ s. d. Capital Account .. .. .. .. 19,957 1 3 Furniture and fittings .. .. .. 2,560 12 1 Creditors Mechanical office appliances .. .. . . 1, 450 1 9 Departmental .. .. .. .. 184 13 11 Stationery .. .. .. .. .. 1,001 22 Sundry .. .. .. .. 1,033 12 1 Maps .. .. .. .. .. 15,946 7 5 Payments in advance .. .. .. 22 211 Debtors — Reserves Local bodies .. .. .. .. 6,923 5 6 Depreciation .. .. .. •• 3,102 17 8 Land and Income Tax Department .. .. 11,976 12 7 Bad debts .. .. .. • • 45 0 7 State Advances scale fees .. .. .. 13 8 0 Amounts held on deposit—Hospitals and Charitable Departmental .. .. .. .. 434 1 0 Institutions Act, 1926 .. .. .. 98 12 11 Sundry .. .. .. .. .. 605 510 Deposit against cost of appeal .. .. 10 0 0 Deposits Accounts: Hospitals and Charitable Treasury adjustment Account.. .. . - 27,887 0 6 Institutions Act, 1926 .. .. .. 98 12 11 Excess of expenditure over income .. .. 11,331 12 7 £52,341 1 10 £52,341 1 10 Thos. Beook, Valuer-General. I hereby certify that the Income and Expenditure Account and Balance-sheet have been didy 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. Fowleb, Deputy Controller and Auditor-General.

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