Papers Past | Parliamentary Papers | Appendix to the Journals of the House of Representatives | 1932 Session I-II | BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF...

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B. —1 [Pt. IV], Sup. TO 1932.

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] (Supplement),

B. —1 [PT. IV], SUP. to 1932.

CONTENTS.

PAGE PAGE Administration of Western Samoa .. .. 2 National Endowment Account .. .. 61 Agriculture Department—Departmental .. .. 4 Native Department .. .. .. 62 Cook Islands Department .. .. .. 12 Native Department—District Maori Land Boards .. 64 Electric Supply Account .. .. .. 16 Native Land Settlement Account .. .. 70 External Affairs Department .. .. 27 Naval Defence .. .. .. 74 General Purposes Relief Account .. .. 28 New Zealand Reparation Estates, Samoa .. 75 Government Stores Marine Insurance Fund .. 29 Police Department .. .. .. 78 Immigration Department .. .. 30 Post and Telegraph Department .. .. 79 Industries and Commerce, Tourist, and Publicity® Prisons Department .. .. .. 83 Department .. .. . . 31 Public Debt Redemption Fund .. . . 91 Lands and Survey Department — Public Trust Office .. .. .. 92 Departmental .. .. . • • • 38 Public Works Department .. .. 94 Primary Education Endowment Deposit Account 39 Public Works Department—Ellesmere and Forsyth. Secondary Education Endowment Deposit Account 40 Reclamation and Akaroa Railway Trust Account 103 Wanganui River Trust Account .. .. 41 Railways Department .. .. .. .. 104 Legislative Departments .. .. ..42 Reserve Fund Account .. .. ..112 Main Highways Account .. .. ..43 Scientific and Industrial Research Department .. 114 Maori Arts and Crafts Board .. .. 47 State Balance Sheet .. .. .. .. 128 Maori Purposes Fund Control Board .. .. 48 State Forests Account .. .. .. ..119 Marine Department .. .. .. 50 Transport Department .. .. .. .. 123 Mental Hospitals Department .. .. 54 Unemployment Fund .. .. .. .. 124 Mines Department .. .. .. 58 Waihou and Ohinemuri Rivers Improvement Account 126 Mining Advances Account .. .. 59 Westport Harbour Account .. .. .. 127 Miscellaneous Advances from Consolidated Eund .. 60

THE FOLLOWING HAVE ALREADY BEEN PUBLISHED IN 8.-l [PT. IV], TO WHICH THIS PAPER IS A SUPPLEMENT. Agriculture Department— page Lands and Survey Department—continued. page Moumahaki Endowment Account .. .. 5 Otago University Endowment Account.. .. 58 Orchard Tax Act 1927 Deposit Account .. 3 Rotorua College and Grammar School Account .. 59 Weraroa Agricultural Endowment Account .. 5 Taranaki Scholarship Endowment Account .. 59 Audit Department .. .. .. .. 6 Victoria College Endowment Account .. .. 60 Bank of New Zealand Shares Account .. .. 7 Waipiata-Hamiltons Library Endowment Account 60 British Phosphate Commissioners .. .. 65 Wairoa Harbour Endowment Account .. .. 61 Cheviot Estate Account .. .. 45 Wanganui Harbour Endowment Account .. 61 Crown Law Office .. .. .. • ■ 7 National Provident Eund .. .. .. 62 Customs Department .. .. .. . • 8 National Provident Fund and Eriendly Societies Defence Department .. .. .. . • 9 Department .. .. .. 63 Discharged Soldiers Settlement Loans Act 1920 Native Trust Office .. .. .. 64 Depreciation Fund Account .. .. .. 13 Nauru and Ocean Islands Account .. .. 65 Discharged Soldiers Settlement Account .. .. 14 Pensions Department .. .. .. 66 Education Department .. .. .. 16 Prime Minister's Department .. .. 67 Electoral Department .. .. .. 27 Printing and Stationery Department .. .. 68 Government Fire Insurance Fund .. . . 27 Public Service Commissioner's Office .. .. 70 Government Life Insurance Department .. .. 28 Public Service Superannuation Fund .. .. 71 Greymouth Harbour Board —Special Coal Rate .. 29 Railways Superannuation Fund .. .. .. 72 Hauraki Plains Settlement Account .. .. 30 Rangitaiki Land Drainage Account .. .. 75 Health Department .. .. .. 31 Samoan Loan Sinking Fund .. .. 76 Internal Affairs Department .. .. ..37 Samoan Loan Suspense Account.. .. .. 76 Justice Department .. .. .. 40 Scenic Reserves Account .. .. 77 Kauri-gum Industry Account .. .. 41 Stamp Duties Department .. .. .. 78 Labour Department .. .. .. 42 State Advances OfficeLand and Deeds Department .. .. 44 Settlers Branch .. .. .. .. 79 Land and Income Tax Department .. .. 43 Rural Advances Branch .. .. .. 81 Land for Settlements Account .. .. 45 Workers Branch .. .. .. 82 Lands and Survey Department— Local Authorities Branch .. .. .. 83 Auckland Museum Endowment Account .. 48 Public Debt Sinking Eund Branch .. .. 84 Bluff Harbour Endowment Account .. .. 49 Advances Office Sinking Fund Account.. .. 85 Clutha River Trust Account .. .. 49 Housing Account .. .. .. .. 86 Crown Lands .. .. .. 50 Loans to Employers for Workers' Dwellings Account 87 Geraldine County River District Account .. 52 Fruit-preserving Industry Account .. .. 88 Gore High School Endowment Account .. 52 Cold Storage Advances Account .. .. 89 Greymouth Technical and Hokitika, High Schools Fishing Industry Promotion Account .. .. 90 Account .. .. .. • • 53 Repatriation .. .. .. 91 Hunter Soldiers' Assistance Trust Account .. 54 State Coal-mines .. .. .. 92 Hutt Valley Land Settlement Account .. .. 55 State Fire Insurance Office .. .. .. 96 New Zealand University Endowment (Westland) State Fire Insurance Office—Accident Branch .. 97 Account .. .. ■ ■ • • 56 Swamp Land Drainage Account .. .. 98 North Island Experimental Dairy School Account 57 Teachers' Superannuation Fund .. .. 100 Otago Boys' and Girls' High Schools Endowment Treasury Department .. .. .. .. 101 Account .. .. .. • • 57 Valuation Department .. .. .. .. 102

ACCOUNTS UNDER AUDIT. Board of Maori Ethnological Research.

B. —1 [PT. IV], Sup. TO 1932.

ADMINISTRATION OF WESTERN SAMOA. Revenue Account fob the Year ended 31st Makch, 1932. Expenditure. Revenue. £ s. d. £ s. d. £ g. d. £ s. d. To Government House .. 4,131 10 9 By Government House .. 710 0 Secretariat .. .. 6,647 8 0 Secretariat .. .. 103 19 0 Native Affairs .. .. 8,464 11 7 Native Affairs .. .. 2,579 0 6 Treasury .. .. .. 3,626 19 9 Treasury .. .. .. 5,540 11 5 Customs taxes and harbour .. 18,214 1 8 Customs taxes and harbour .. 76,266 2 8 Justice .. .. .. 2,625 10 5 Justice .. .. .. 1,456 1 0 Police and prisons .. .. 18,848 3 9 Police and prisons .. .. 3,188 18 10 Medical .. .. .. 17,970 17 11 Medical .. .. .. 5,935 13 10 Lands and Survey .. .. 1,423 2 6 ' Lands and Survey .. .. 341 12 4 Post Office and radio .. 9,845 16 1 Post Office and radio .. 9,998 16 10 Education .. .. 6,842 19 2 Education .. .. 797 14 4 Public works .. .. 10,605 1 6 Public works .. .. 4,992 6 8 Interest and sinking fund on Miscellaneous .. .. 698 16 8 public debt .. .. 11,070 17 8 Profit on sale of banana sprayers 120,317 0 9 and powder .. .. 12 11 4 Depreciation: Buildings, plant, machinery, 111,919 15 5 and furniture .. .. .. 8,303 15 1 Balance, Revenue Account .. .. 16,839 4 5 Advance Account written off .. 101 18 0 Balance, Stationery Account .. 36 6 0 £128,758 19 10 £128,758 19 10 Balance-sheet as at 31st Mabch, 1932. Liabilities. £ s. d. Assets. £ s. d. Capital Account .. .. .. 177,746 11 1 Land and buildings .. .. .. .. 126,577 7 0 Loans — £ s. d. Roads and bridges .. .. .. .. 139,000 0 0 Public Works .. .. 139,000 0 0 Plant and machinery .. .. .. 33,130 1 11 General Purposes .. 26,200 0 0 Launches, boats, &c. .. .. .. .. 2,321 1 0 Temporary loan from New Buoys, beacons, and moorings .. .. .. 1,240 0 0 Zealand Treasury under Motor and other vehicles .. .. .. .. 1,806 4 0 section 33, subsection Arms and accoutrements .. .. .. .. 702 18 1 3of Samoa Act .. 6,000 0 0 Fire-appliances .. .. .. .. .. 284 16 4 171,200 0 0 Furniture, fittings, bedding, clothing, &c. .. .. 11,381 2 5 Sundry creditors .. .. 1,309 15 2 Mechanical office appliances .. .. .. 334 7 6 Samoa currency notes .. 32,000 0 0 Medical and technical instruments and equipment .. 1,601 13 7 Less unissued notes .. 2,000 0 0 Libraries.. .. .. .. .. .. 168 210 30,000 0 0 Loose tools .. .. .. .. .. 656 5 11 Chinese Department—■ Saddlery and harness .. .. .. .. 75 11 7 Chinese Importation and Live-stock .. .. .. .. .. 451 18 0 Exportation Fund .. 6,901 13 8 Sundry stores .. .. .. .. .. 12,916 19 9 Sundry deposits held .. 15 13 7 Investments, sundry— £ s. d. 6,917 7 3 Fixed deposit, Bank of New Zealand, Sundry depositors, Post Office Apia .. .. .. .. 3,400 0 0 Savings-bank .. .. .. 34,927 10 7 Post Office Savings-bank Account, Sundry deposits— Mulinuu graves .. .. .. 55 6 0 Held by Treasury .. 3,373 16 1 Samoan currency-note security .. 32,000 0 0 In Departmental Trust Public Works Loan Sinking Fund .. 21,447 811 Accounts .. .. 884 12 11 General Fund investment in New 4,258 9 0 Zealand .. .. .. 501 8 8 Depreciation Reserve .. .. 17,783 2 1 57,404 3 7 Public Works Loan Sinking Investments, Chinese Fund— Fund .. .. .. 21,447 8 11 Investment in New Zealand .. 3,598 II 4 Reserve for Writings-off .. .. 96 14 6 Investment in Samoa .. .. 800 0 0 4,398 11 4 Sundry debtors .. .. .. 2,518 15 11 6,917 7 3 Post Office Savings-bank— Investment in New Zealand .. 31,286 0 0 Fixed deposits, Apia .. .. 2,000 0 0 Cash in Bank of New Zealand, Apia .. 323 1 6 Cash in New Zealand .. .. 1,318 9 1 34,927 10 7 Suspense Accounts— Sundry advances .. .. .. 536 3 0 Balance defalcation, partly secured .. 356 16 4 Payments in advance .. .. 171 12 0 Writings-off in Suspense .. .. 96 14 6 Sundry debtors .. .. .. 9,267 10 7 — 10,428 16 5 Cash and bank balances— Cash in hand, Resident Commissioner, Savai'i.. .. .. .. 98 6 7 Cash in Deposits Account, New Zealand 36 6 5 Cash in transit from New Zealand .. 56 10 0 Bank of New Zealand, Apia and Auckland .. .. .. 5,092 3 4 Bank of New Zealand, London .. 353 7 2 Deposits held in Departmental Trust Accounts .. .. .. 884 12 11 6,521 6 5 Balance, Revenue Account for year 1931-32 .. 16,839 4 5 £465,686 18 7 £465,686 18 7 J. G. Pound, Treasurer of Samoa. Examined and found correct.—G. F. G. Campbell, Controller and Auditor-General.

B. —1 [PT. IV], SUP. TO 1932.

DEPARTMENT OF AGRICULTURE. Revenue Account for the Year ended 31st March, 1932.

Dr. £ s. d. Or. £ s. d. To Balance brought down .. .. .. 451,162 2 6 By Rent of buildings .. .. .. 1,557 19 4 Depreciation .. .. .. .. 7,551 17 7 Territorial revenue .. .. .. 32 15 0 Interest.. .. .. .. .. 5,993 2 0 Balance carried down .. .. .. 463,116 7 9 £464,707 2 1 £464,707 2 1 £ s. d. £ s. d. To Balance brought down .. .. .. 463,116 7 9 By Profits from special accounts :Te Kauwhata Losses from special accounts: Horticultural Station .. .. .. 78 18 7 Experimental farms and £ s. d. Balance .. .. .. .. 485,075 610 areas, quarantine stations, poultry station, and cattle-dip .. .. 7,561 3 2 Less losses carried to realization accounts .. .. 1,909 8 8 5,651 14 6 Realization experimental farms and quarantine station .. .. 7,002 0 9 Rabbit-destruction, poisons, and poison-mixing depots .. .. 236 17 1 Ruakura Farm of Instruction — Farm-working .. .. 4,589 15 7 Experimental, educational, and hostel .. .. 4,557 9 9 9,147 5 4 £485,154 5 5 £485,154 5 5 Note. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental values as assessed by the Public Works and Justice Department; (b) Interest at 4J per cent, on capital.

Particulars. Head Office. 6 Dairy Division - Fields Division. Total. Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Personal services and locomotion 28,226 6 8 92,699 13 8 20,166 17 1 45,189 7 8 30,979 0 6 217,261 5 7 General establishment (office rents, 16,907 12 1 934 16 5 210 0 5 77 2 6 429 0 2 18,558 11 7 printing, &c.) Investigations and works for im- 1,236 13 1 209 10 5 135 5 2 8,268 9 6 1,621 17 1 11,471 15 3 provement of agricultural knowledge Control and destruction of diseases .. 8,478 16 8 .. .. 47 6 9 8,526 3 5 and pests Grading, testing, and laboratory 428 6 5 1,082 18 1 .. .. .. 1,511 4 6 services to improve agricultural knowledge and the standard of agricultural exports Carriage of lime and fertilizers .. 152,680 7 5 .. .. .. .. 152,680 7 5 Carriage of fodder for starving 609 1111 .. .. .. .. 609 11 11 stock Subsidy on superphosphate de- 73,435 19 1 .. .. .. .. 73,435 19 1 liveries Guarantee on shipments of fruit.. .. .. 19,216 5 10 .. .. 19,216 5 10 Guarantee on shipments of eggs .. 47 14 8 .. .. .. 47 14 8 Grants to Lincoln College .. 1,524 55 .. .. .. .. 1,52455 Compensation under the Stock Act .. 12,178 4 3 .. .. .. 12,178 4 3 Compensation under Slaughtering .. 10,077 17 0 .. .. .. 10,077 17 0 and Inspection Act 275,049 2 1 125,709 11 2 39,728 8 6 53,534 19 8 33,077 4 6 527,099 5 11 Or. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Control and destruction of diseases .. .. 26 16 5 .. .. 26 16 5 and pests Grading, testing, and laboratory .. .. .. 32,496 18 4 414 16 5 32,911 14 9 services to improve agricultural knowledge and the standard of agricultural exports Interest on sundry advances .. .. 180 5 8 .. 36 14 8 .. 217 0 4 Fees under Dairy Industry Act .. .. 2,570 17 6 .. .. .. 2,570 17 6 Fees under Stock Act .. .. .. 835 3 0 .. .. .. 835 3 0 Fees under Slaughtering and In- .. 38,656 0 7 .. .. .. 38,656 0 7 spection Act Fees under Orchard and Garden .. .. 699 15 10 .. .. 699 15 10 Diseases Act Fees under Margarine Act .. .. .. •• 800 .. 800 Fees under Veterinary Surgeons 11150 .. .. .. •• 11150 Act Balance carried down .. .. 275,037 7 1 83,467 4 5 39,001 16 3 20,993 6 8 32,662 8 1 451,162 2 6 275,049 2 1 125,709 11 2 39,728 8 6 53,534 19 8 33,077 4 6 527,099 5 11

B.—l [PT. IY], SUP. to 1932.

DEPARTMENT OF AGRICULTURE— continued. EXPERIMENTAL FARMS AND AREAS, QUARANTINE STATIONS, POULTRY STATION, AND CATTLE-DIP. Working Account and Profit and Loss Account for the Year ended 31st March, 1932.

Waimaunga Ashbuxton Galloway Area Motuihi Island Somes Island S? al1 Is l and Poultry Farm to 10th Farm to 30th Muruaku Farm. Puwera Farm. Marton Area, to 11th Kovem- Gore Area. . station Quarantine Quarantine cu .SS ara P' a 5? . Station, Monakatmo I Total. October, 1931. June, 1931. ber, 1931. Station. Station. January 1932 WaJlaceville. Cattle-dip. Dr. I To Stock, 1st April, 1931 — £ s. d. £ s. d. £ a. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Live-stock .. .. 548 5 0 45 10 0 627 11 0 988 8 0 110 16 0 1,219 5 0 .. .. 52 12 6 108 5 0 149 5 0 434 10 0 .. 4,284 7 6 Farm crops and stores .. 489 0 9 96 1 5 293 12 11* 201 16 11 65 13 8 754 4 8 175 1 8 . . 37 15 6 23 8 3 27 4 0 81 15 10 7 4 6 2,253 0 1 Wages .. .. .. 191 17 5 164 12 0 531 18 3 495 10 1 373 9 5 295 14 11 345 10 9 138 6 8 212 6 0 240 13 10 200 15 2 492 17 9 72 0 0 3,755 12 3 Purchase of live-stock .. .. .. 512 2 2 6 17 3 .. .. .. 45 0 0 .. .. .. .. .. 563 19 5 Launch and steamer services .. .. .. .. .. .. .. .. 141 19 0 186 1 1 32 7 0 .. .. 360 7 1 Manures and seeds .. 3 19 0 .. 66 18 9 169 18 10 5 17 0 27 6 0 51 0 1 175 16 5 .. .. .. .. .. 500 16 1 Cultivating, harvesting, &c. .. 12 15 10 .. .. .. 0 16 0 144 17 0 97 18 2 .. .. .. .. .. 256 7 0 Purchase of foodstuffs .. .. .. 24 6 2 6 14 1 .. 18 7 6 .. . . 201 16 1 24 17 6 3 4 5 556 10 0 .. 835 15 9 Cartage and sundries .. 24 17 1 10 5 6 70 17 10 29 10 11 12 17 0 34 11 2 14 8 7 63 12 4 11 8 2 64 0 11 4 4 11 69 2 2 29 4 5 439 1 0 Balance carried down .. .. 106 17 9 .. .. . . .. .. .. .. .. .. .. .. 106 17 9 1,257 19 3 436 2 6 2,127 7 1 1,898 16 1 568 13 1 2,350 5 3 730 18 1 520 13 7 657 17 3 647 6 7 417 0 6 1,634 15 9 108 8 11 13,356 3 11 To Balance brought down .. 619 2 3 .. 548 14 6 314 6 8 381 10 9 267 14 9 355 15 11 77 19 11 336 4 3 418 5 10 172 18 6 249 1 5 8 3 7 3,749 18 4 Repairs and maintenance .. .. . . 49 3 8 10 13 8 12 8 9 5 7 10 .. 17 15 1 17 14 4 54 8 10 .. 8 18 3 9 13 9 186 4 2 Sundries .. .. 18 3 7 1 2 5 43 *6 5 14 0 8 .. 16 11 3 8 9 11 .. .. 14 0 0 4 0 0 60 12 6 .. 180 6 9 Management .. .. 33 6 8 10 0 0 50 0 0 50 0 0 30 0 0 30 0 0 25 0 0 50 0 0 25 0 0 20 0 0 20 16 8 50 0 0 5 0 0 399 3 4 Rent .. .. .. .. 56 13 10 .. .. 124 12 9 .. 65 0 0 98 2 9 . . .. .. 6 0 0 .. 350 9 4 Depreciation .. .. 68 7 10 .. 163 11 1 154 10 1 15 5 9 103 0 0 5 14 11 73 5 6 47 4 8 144 13 7 69 7 8 132 4 4 48 7 3 1,025 12 8 Interest on capital .. 185 8 3 10 0 6 409 3 0 222 16 3 20 18 4 150 6 10 11 16 0 44 16 1 84 13 2 229 3 6 200 7 1 141 11 3 43 13 6 1,754 13 9 Administration charges .. 5 12 6 4 4 4 27 4 6 13 11 3 8 10 0 9 12 10 7 15 9 6 16 10 12 2 10 7 18 4 2 17 6 20 14 5 1 18 2 128 19 3 Balances (profits) .. .. 24 16 8 .. .. .. .. .. .. .. .. . . .. .. 24 16 8 930 1 1 106 17 9 ;1,291 3 2 779 18 7 593 6 4 582 13 6 479 12 6 368 16 2 522 19 3 888 10 1 470 7 5 669 2 2 116 16 3 7,800 4 3 Cr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. • £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Sales of live-stock ' 127 14 6 .. 813 5 1 57 13 6 95 5 1 127 18 10 .. .. 7 19 6 24 10 8 .. 276 1 9 .. 1,530 8 11 Sales of produce .. .. 58 10 6 73 9 7 181 2 5 453 10 2 5 0 0 253'l0 4 118 7 2 .. .. ' .. 29 2 9 606 17 0 .. 1,779 9 11 Fees .. .. .. .. .. .. .. .. .. .. .. 254 6 3 111 3 5 20 0 6 .. 79 13 6 465 3 8 Sundries .. .. .. 15 0 0 .. 1 18 0 .. .. .. .. 6 17 4 2 10 0 .. 12 8 5 2 2 9 40 16 6 Stock, 31st March, 1932 — Live-stock .. .. 440 0 0 45 0 0 274 13 0 829 15 0 34 0 0 1,265 3 0 .. 35 0 0 34 12 6 82 0 0 194 6 0 365 12 0 .. 3,600 1 6 Farm crops and stores .. 12 12 0 302 12 11 309 12 1 241 12 9 52 17 3 435 18 4 256 15 0 407 13 8 17 17 5 8 16 8 0 12 9 124 15 2 18 9 1 2,190 5 1 Balances carried down .. 619 2 3 .. 548 14 6 314 6 8 381 10 9 267 14 9 355 15 11 77 19 11 336 4 3 418 5 10 172 18 6 249 1 5 8 3 7 3,749 18 4 1,257 19 3 436 2 6 2,127 7 1 1,898 16 1 568 13 1 2,350 5 3 730 18 1 520 13 7 657 17 3 647 6 7 417 0 6 1,634 15 9 108 8 11 13,356 3 11 By Balances brought down .. .. 106 17 9 .. . . .. . . . . .... . . . . .. .. 106 17 9 Rents .. .. .. 30 0 0 .. 27 10 0 : 30 0 0 .. 18 16 8 .. .. : .. .. .. 1 0 0 .. 107 6 8 Balances (losses) .. .. 900 1 1 .. 1,263 13 2 749 18 7 593 6 4 563 16 10 479 12 6 368 16 2 j 522 19 3 888 10 1 470 7 5 668 2 2 116 16 3 7,585 19 10 930 1 1 106 17 9 1,291 3 2 779 18 7 593 6 4 582 13 6 479 12 6 368 16 2fj 522 19 3 888 10 1 470 7 5 669 2 2 116 16 3 7,800 4 3 * Difference between closing stocks at 31st March, 1931, and opening stocks at 1st April, 1931, is due to capitalization of stores. t In addition to the expenditure debited in this account, an amount of £552 lis. lOd. was expended on the Lincoln Pure Seed Station, during the period, by the Department of Scientific and Industrial Research.

B. —1 [PT. IV], Sup. TO 1932.

DEPARTMENT OF AGRICULTURE —continued. RUAKURA FARM OF INSTRUCTION. Farm Trading Account for the Year ended 31st March, 1932.

I i . j Experimental, Apiary. Dairy Herd. Farm Crops. Farm Stores. M «onHerd?' j Orchard. Pigs. Poultry. Sheep. I S TotaIa " and°H<S!' Totals. Sections. J)r £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ g. d. £ s. d. £ s. d. £ s. d. To Stock at 1st April, 1931 226 10 93,307 17 11,851 10 10 400 18 93,260 3 41,622 1 6; 95 3 7 794 9 3 212 11 32,214 0 10 50 0 0 400 0 014,435 7 2 86 3 914,521 10 11 Purchases .. .. .. 190 1 0 43 5 11 636 16 6 49 10 10 .. .. .. .. 859 14 7 4 16 0 .. 1,784 4 10 568 9 9 2,352 14 7 Labour .. .. 78 5 5 317 2 11 432 1 0 6 7 6 235 12 4 377 12 1 86 7 4 283 8 11 67 17 1 258 6 8 97 1 10 22 18 10 2,263 1 11 833 1 6 3,096 3 5 Salaries .. 4 17 4 79 15 11 68 0 1 93 7 8 82 18 3 136 11 10 4 6 11 53 2 10 12 17 10 50 9 2 4 6 11 24 19 0 615 13 91,357 3 0 1,972 16 9 Horse labour .. 0 14 8 116 8 9 163 19 6 4 5 0 122 1 1 102 10 8 1 7 7 36 6 4 2 15 1 39 17 5 0 3 2 2 11 8 593 0 11 78 9 6 671 10 5 Repairs and sundries 14 16 0 326 6 2 7 9 4 45 12 8 50 6 0 127 8 6 3 4 5 190 1 4 17 13 3 114 10 10 0 9 5 44 19 4 942 17 3 199 14 4 1,142 11 7 paid for Repairs and sundries 138 10 0 .. . ■ .. ■ • 77 10 0 .. .. .. 7 10 0 .. .. 223 10 0 .. 223 10 0 from farm Feed purchased .. .. 76 6 8 .. ... .. 183 1 11 .. 332 9 9 128 9 3 12 17 2 .. 8 14 0 741 18 9 19 7 6 761 6 3 Pastures and produce .. 979 3 8 464 0 0 .. 1,247 19 4 363 15 6 .. 165 19 5 11 7 0 917 19 5 .. 312 13 6 4,462 17 10 824 3 11 5,287 1 9 from farm Store issues .. 4 17 6 17 0 7 60 18 5 .. 268 19 8 28 18 5 4 1 7 11 17 1 7 2 4 10 7 0 0 11 11 2 10 6 417 5 0 253 12 1 670 17 1 Balances (profits) .. .. .. 5 10 3 .. 476 11 5 169 11 7 .. .. .. .. .. 163 2 11 814 16 2 .. 814 16 2 Totals .. 468 11 85,410 2 93,096 15 41,187 8 15,794 2 33,189 2 0 194 11 51,867 14 11 460 13 14,485 13 1 157 9 3 982 9 927,294 13 74,220 5 431,514 18 11 Cr £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Sales .. .. 61 15 5 2,066 3 2 92 18 8 0 12 10 .. 1,053 4 2 1 9 10 961 9 1 159 19 02,242 15 5 1 6 5 4 0 0 6,645 14 01,996 12 6 8,642 6 6 Issues of produce .. 28 0 5 91 14 61,625 16 10 731 16 112,399 19 7 622 3 0 52 7 3 84 18 5 48 16 9 350 11 11 54 5 7 1 10 0 6,092 1 2 334 1 9 6,426 2 11 Horse labour .. .. .. .. • • • • • • • • • • • • • • • • 706 19 9 706 19 9 .. 706 19 9 Stock at 31stMarch, 1932 322 11 101,760 8 31,377 19 10 417 12 103,394 2 81,513 14 10 94 19 8 480 5 11 163 1 01,519 4 3 20 0 0 270 0 011,334 1 1 83 5 711,417 6 8 Balances (loss) .. 56 4 01,491 16 10 .. 37 5 6 .. .. 45 14 8 341 1 6 88 16 4 373 1 6 81 17 3 .. 2,515 17 71,806 5 6 4,322 3 1 Totals .. 468 11 85,410 2 93,096 15 41,187 8 15,794 2 33,189 2 0 194 11 51,867 14 11 460 13 14,485 13 lj 157 9 3 982 9 927,294 13 74,220 5 431,514 18 11

B, —1 [PT. IV], Sup. TO 1932,

DEPARTMENT OF AGRICULTURE—continued. RUAKURA FARM OF INSTRUCTION—continued. Experimental, Educational, and Hostel Section Trading Account for the Year ended 31st March, 1932.

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

Agricultural rtpnartimentnl S - P - Parm Sch ° o1 - Education: ™ Experimental. (Includes Visitors. Total. General. -HxtaMts. Quarters.) Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ a. d. To Stock at 1st April, 1931 .. .. 27 4 0 .. .. 58 19 9 .. 86 3 9 Purchases .. .. .. 2 10 0 .. .. 565 19 9 .. 568 9 9 Labour .. .. .. .. 94 12 8 0 9 1 0 3 5 737 16 4 .. 833 1 6 Salaries .. .. .. 177 17 7 .. .. 1,036 0 1 143 5 4 1,357 3 0 Horse labour .. .. .. 59 3 10 .. 0 3 0 19 2 8 .. 78 9 6 Repairs and sundries paid for .. 50 11 8 0 6 3 22 18 9 125 17 8 .. 199 14 4 Feed purchased .. .. .. .. .. 19 7 6 .. .. 19 7 6 Produce from farm .. .. .. .. 63 0 0 760 19 11 0 4 0 824 3 11 Store issues .. .. .. 15 1 1 .. .. 238 11 0 .. 253 12 1 Totals .. .. .. 427 0 10 0 15 4 105 12 8 3,543 7 2 143 9 4 4,220 5 4 Income. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Sales .. .. .. .. .. .. 51 18 9 1,944 13 9 .. 1,996 12 6 Issues, produce (board allowance) .. .. .. 7 3 9 326 18 0 .. 334 1 9 Stock at 31st March, 1932 .. .. 29 14 0 .. .. 53 11 7 .. 83 5 7 Balances (loss) .. .. .. 397 6 10 0 15 4 46 10 2 1,218 3 10 143 9 4 1,806 5 6 Totals .. .. .. 427 0 10 0 15 4 105 12 8 3,543 7 2 143 9 4 4,220 5 4

Experimental, Farm Working Account. Educational, and Hostel Total. Section. Dr. £ s. d. £ s. d. £ s. d. To Trading Account: Balance, being loss, brought forward .. 2,515 17 7 1,806 5 6 4,322 3 1 Less gross profit, brought forward.. .. .. .. 814 16 2 .. 814 16 2 1,701 1 5 1,806 5 6 3,507 6 11 Interest .. .. .. .. .. .. .. 2,295 15 1 1,147 17 7 3,443 12 8 Depreciation .. .. .. .. .. .. 380 1 11 760 3 11 1,140 5 10 Cutting hedges .. .. .. .. .. .. 15 13 11 15 13 11 31 7 10 Carpenter's Shop Working Account .. .. .. .. 24 10 2 24 10 2 49 0 4 Electric Light Working Account .. .. .. .. 42 19 5 85 18 11 128 18 4 Motor-car Working Account .. .. .. .. 18 19 7 37 19 1 56 18 8 Water-supply Working Account .. .. .. .. 43 14 6 43 14 6 87 9 0 Office and management expenses .. .. .. .. 168 15 1 506 5 3 675 0 4 Head Office administration expenses.. .. .. .. 64 10 6 129 0 11 193 11 5 4,756 1 7 4,557 9 9 9,313 11 4 Or. £ s. d. £ s. d. £ s. d. By Rents .. .. .. .. .. .. .. 166 6 0 .. 166 6 0 Balance, being net loss .. .. .. .. .. 4,589 15 7 4,557 9 9 9,147 5 4 4,756 1 7 4,557 9 9 9,313 11 4

B. —1 [PT. IV], SUP. to 1932,

DEPARTMENT OF AGRICULTURE—continued. TE KAUWHATA HORTICULTURAL STATION. Working Account and Profit and Loss Account for the Year ended 31st March, 1932.

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

—— ; General Farm. Vineyard, ! Wine-cellar, j Horticulture. Management. Totals. Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Stock, 1st April, 1931 .. .. 792 1 7 24 5 9 12,995 0 2 16 11 6 .. 13,827 19 0 Wages and salaries .. .. .. 458 1 4 1,121 3 5 566 12 5 255 13 6 .. 2,401 10 8 Inter-section charges.. .. •• 66 15 3 1,494 18 0 15 9 0 .. 1,577 2 3 Sundry purchases .. .. ■ • 131 6 1 30 0 9 61 4 4 .. .. 222 11 2 Cartage and freight 84 13 3 4 15 2 75 3 11 0 17 11 .. 165 10 3 Purchase of sugar .. .. • ■ • • • • 474 2 6 .. .. 474 2 6 Purchase of manures and seeds .. 48 14 11 50 11 8 .. .. .. 99 6 7 Purchase of bottles, corks, &c... .. .. •. 215 6 .. .. 215 6 Purchase of cases, straw, &c. .. .. .. .. 28 15 0 .. .. 28 15 0 Balances carried down .. .. 38 14 4 211 12 5 2,327 13 0 .. .. 2,577 19 9 1,553 11 6 1,509 4 5 18,044 14 10 288 11 11 .. 21,396 2 8 To Balances brought down .. .. • ■ • • • • 268 2 7 .. 268 2 7 Repairs and maintenance .. -. 49 12 9 11 3 8 1 17 6 1 2 0 28 3 8 91 19 7 Salaries and sundry expenses .. .. .. .. .. .. 798 8 6 798 8 6 Depreciation .. ■■ 65 3 5 65 9 7 66 6 5 6 4 3 128 9 6 331 13 2 Interest .. •• 122 1 5 92 7 8 787 4 II 15 1 10 112 11 6 1,129 7 4 Administration . . ■ • • • • • • ■ • • • • 87 7 7 87 7 7 Balances(profit) .. .. •• 42 11 6 1,472 4 2 .. .. 1,514 15 8 236 17 7 211 12 5 2,327 13 0 290 10 8 1,155 0 9 4,221 14 5 <jr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Sales of firewood .. .. • • 57 10 0 .. .. .. . . 57 10 0 Sheep, cattle, and wool .. .. 671 13 10 .. .. .. .. 671 13 10 Sales of produce and sundries .. .. 478 5 5 35 15 7 29 15 10 5 7 10 .. 549 4 8 Sales of bulk wine .. .. •• •• •• 1,632 10 0 .. .. 1,632 10 0 Sales of case wine .. . • • • • ■ • ■ 1 > 255 39 .. .. 1,255 39 Inter-section charges .. 127 2 3 1,450 0 0 .. .. .. 1,577 2 3 Stock, 31st March, 1932 .. .. 219 0 0 23 8 10 15,127 5 3 15 1 6 .. 15,384 15 7 Balances carried down .. . • ■ • • • • • 268 2 7 .. 268 2 7 1,553 11 6 1,509 4 5 18,044 14 10 288 11 11 .. 21,396 2 8 By Balances brought down .. •• 38 14 4 211 12 5 2,327 13 0 .. .. 2,577 19 9 Rent •• •• •• •• 181 19 2 181 19 2 Electric light, &c. .. ■ ■ • • ■ • • • • • ■ • 25 18 5 25 18 5 Balances (losses) 198 3 3 .. .. 290 10 8 947 3 2 1,435 17 1 236 17 7 211 12 5 2,327 13 0 290 10 8 1,155 0 9 4,221 14 5

Section. Profit. Loss. Management. Profit. Loss. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. General farm .. • • • • 198 3 3 109 15 0 .. 307 18 3 Vineyard .. .. •• 42 11 6 .. 248 6 11 .. 205 15 5 Wine-cellar .. .. 1,472 4 2 .. 519 15 3 952 8 11 Horticulture .. .. • • 290 10 8 69 6 0 .. 359 16 8 952 8 11 873 10 4 Deduct loss.. .. •• •• •• 873 10 4 Net profit .. .. • • • • • • 78 18 7

B.—l [PT. IV], SUP. TO 1932.

DEPARTMENT OF AGRICULTURE— continued. RABBIT-DESTRUCTION, POISONS, AND POISON-MIXING DEPOTS. Working Account and Profit and Loss Account for the Year ended 31st March, 1932.

£ s. d. Losses .. .. .. 491 13 10 Profits .. .. .. 254 16 9 Net loss .. .. £236 17 1

2 —B. 1 [PT. IV], SUP. TO 1932.

1 nrppn Taianri lTranM-nn i Wellington Dunedin Distribu- Christchurch Distri- Dominion Dis- . . .. Dpnnt rtpnnt 1 Kaikoūra Depot. Distributions, tions, Phosphorized butions, Phosphorized tributions, Carbon Dominion Distribu- Total. Depot ' Depot - j Phosphorized Pollard.j • Pollard. Pollard. Bisulphide. : tlons - Strychnine. I ~~ ' 1 Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s d. To Stock, 1st April, 1931 .. .. 83 4 11 446 5 10 11 5 3 89 2 3 99 11 0 32 7 2 25 9 9 723 2 4 1,510 8 6 j Wages .. .. .. 12 0 0 327 92 800 .. .. .. .. .. 347 9 2 Purchase of poisons .. .. . . .. .. .. .. .. 364 3 4 215 4 0 579 7 4 Sugar, pollard, &c. .. .. 25 11 9 225 19 11 11 1 1 .. .. .. .. .. 262 12 9 j Sundries .. .. .. 5 13 7 10 4 11 5 11 9 .. .. .. .. .. 21 10 3 j Packing, cartage, &c. .. .. 46 14 10 212 0 4 1 15 0 0 5 0 1 6 7 4 12 4 26 16 10 24 5 6 317 16 5 Transfers (in) .. .. .. 91 18 3 i 5 17 0 0 4 8 60 15 6 .. 19 8 8 .. 9 3 4 187 7 5 2 Balances carried down .. .. 133 12 5 38 0 7 13 12 7 9 16 8 2 7 2 5 2 1 84 12 7 350 13 0 637 17 1 398 15 9 1,265 17 9 51 10 4 159 19 5 103 4 9 61 10 3 501 2 6 1,322 8 2 3,864 8 11 — i 4 Gr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. ) By Poison sales .. .. .. .. .. .. .. .. .. 320 13 9 1,016 1 10 1,336 15 7 > Phosphorized pollard sales .. 257 0 3 761 13 11 36 13 10 69 4 10 11 6 6 53 3 2 .. .. 1,189 2 6 Transfers (out) .. .. .. .. 80 42 .. .. 91 18 3 .. 618 934 187 7 5 Sundries .. .. 57 14 4 26 4 6 1 14 6 13 15 0 .. .. .. .. 99 8 4 Stock, 31st March, 1932 .. .. 84 1 2 397 15 2 13 2 0 76 19 7 .. 8 7 1 174 7 1 297 3 0 1,051 15 1 398 15 9 i 1,265 17 9 51 10 4 159 19 5 103 4 9 61 10 3 j 501 2 6 1,322 8 2 3,864 8 11 Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Repairs and maintenance ..926 12 46 .. .. .. .. .. .. 21 70 Management .. .. .. 30 00 45 00 400 800 200 500 22 00 110 0 0 226 0 0 Depreciation .. .. .. 129 16 3 124 2 1 1 10 6 .. .. .. .. .. 255 8 10 Interest .. .. .. 147 11 0 144 9 9 1 16 3 4 0 0 4 10 0 1 1 5 0 19 8 32 9 11 336 18 0 Administration .. .. 4 4 0 7 17 6 0 13 7 0 16 8 0 2 10 0 14 3 7 1 4 13 10 2 35 0 4 Balances (profits) .. .. .. .. 5 12 3 . . .. .. 54 11 7 194 12 11 254 16 9 320 13 9 j 333 13 10 j 13 12 7 12 16 8 6 12 10 j 6 15 8 84 12 7 350 13 0 1,129 10 11 Gr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Balances brought down .. .. 133 12 5 38 0 7 13 12 7 9 16 8 2 7 2 5 2 1 84 12 7 350 13 0 637 17 1 Balances (losses) .. .. 187 1 4 295 13 3 .. 3 0 0 4 5 8: 1 13 7 .. .. 491 13 10 320 13 9 333 13 10 13 12 7 12 16 8 6 12 10 6 15 8 84 12 7 350 13 0 1,129 10 11 I I I ■

B. —1 [PT. IY], SUP. TO 1932.

DEPARTMENT OF AGRICULTURE —continued. ASHBURTON, GALLOWAY, AND WAIMAUNGA EXPERIMENTAL FARMS AND QUAIL ISLAND QUARANTINE STATION. Realization Account.

Ashburton as at Galloway as at 11th Waimaunga as at Quail Island as at Total 30th June, 1931. November, 1931. 10th October, 1931. 31st January, 1932. Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Profit and Loss Account .. .. .. 563 16 10 900 1 1 470 7 5 1,934 5 4 Sundry assets transferred— Land .. .. .. .. .. 260 0 0 1,280 0 0 .. 1,540 0 0 Permanent improvements .. .. 251 10 0 2,672 11 4 4,926 19 1 .. 7,851 0 5 Implements and tools .. .. 498 5 9 807 19 2 784 12 5 128 13 7 2,219 10 11 Furniture, fittings, and fixtures .. .. 11160 29 98 2180 44 38 Libraries .. .. .. .. 160 0 15 9 020 239 Transport .. .. .. .. •. 181 8 6 .. 181 8 6 Technical instruments and equipment .. 220 .. .. 220 Live-stock .. .. .. 45 0 0 1,265 3 0 440 0 0 194 6 0 1,944 9 0 Farm crops and stores .. .. 302 12 11 435 18 4 12 12 0 0 12 9 751 16 0 Sundry debtors .. .. .. 4 8 0 .. .. 29 2 9 33 10 9 Realization expenses.. .. .. 56 17 7 115 19 1 41 0 6 16 18 0 230 15 2 1,158 14 3 6,136 11 9 8,596 19 0 843 0 6 16,735 5 6 Cr, £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Profit and Loss Account .. .. 24 16 8 .. .. •. 24 16 8 Depreciation reserves transferred— Permanent improvements .. .. 113 3 6 735 16 10 892 16 11 .. 1,741 17 3 Implements and tools .. 17 8 2 505 6 2 509 12 5 68 3 7 1,100 10 4 Furniture, fittings, and fixtures .. .. 6 17 6 20 13 8 0 13 0 28 4 2 Libraries .. .. .. .. 0 10 2 036 .. 0 13 8 Transport .. .. .. .. •• 113 6 9 .. 113 6 9 Technical instruments and equipment .. 148 .. .. 148 Sales and transfers^ - — Land and permanent imporovements .. 1,914 0 0 1,821 9 2 .. 3,735 9 2 Implements and tools .. .. 474 3 4 293 1 9 197 11 2 53 7 6 1,018 3 9 Furniture, fittings, and fixtures .. .. .. 936 250 1186 Libraries .. .. .. •• 0 12 3 020 0 14 3 Transport .. .. .. .. •• 68 1 9 .. 68 1 9 Live-stock .. .. .. 45 0 0 926 3 9 408 9 6 152 0 10 1,531 14 1 Farm crops and stores .. .. 310 16 1 15 8 2 .. 0 12 9 326 17 0 Sundries .. .. .. .. . • • • • • 30 2 9 30 2 9 Loss on realization 173 6 6 1,738 2 9 4,554 18 5 535 13 1 7,002 0 9 1,158 14 3 6,136 11 9 8,596 19 0 843 0 6 16,735 5 6

B.—l [PT. IV], SUP. to 1932.

I hereby certify that the Revenue Account, Working Accounts, Profit and Loss Accounts, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes.— G. F. C. Campbell, Controller and Auditor-General.

A. S. Houston, Accountant., Department of Agriculture, Wellington.

DEPARTMENT OF AG RICULTURE— continued. Balance-sheet as at 31st March, 1932.

and 6 A™af OiSan 8! Rabbit-destruction, j Kauwhata ttae Station Poisons, and Ruakura Farm ot Kawhata other than " Special" Total Pomtryltatton, Poison-miKing Instruction. H °S£ Ural Undertakings. Tot »>- and Cattle-dip. | Depots. Liabilities. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Capital (includes Public Works Fund capital, £190,885 lis. 9d.) .. .. .. 41,309 17 3 7,499 15 7 76,525 3 6 25,092 3 11 126,199 19 7 276,626 19 10 Sundry creditors — General .. .. .. .. .. .. .. .. .. 155 19 2 38 16 7 117 1 0 35 0 3 35,076 2 3 35,422 19 3 Departmental.. .. .. .. .. .. .. .. .. 49 3 4 19 17 6 33 17 0 59 4 8 21,997 17 3 22,159 19 9 Depreciation Reserves .. .. .. .. .. .. .. .. 6,442 2 2 1,984 4 1 10,278 11 5 3,716 19 1 45,065 8 1 67,487 4 10 Compensation and Contribution Reserves .. .. .. .. .. .. .. 1,496 15 4 .. .. .. 1,496 15 4 Profit and Loss Account .. .. .. .. .. .. .. .. .. .. 78 18 7 .. 78 18 7 Amounts received in advance .. .. .. .. .. .. .. .. 6 15 0 414 0 0 .. 4,674 17 5 5,095 12 5 Bad Debts Reserve .. .. .. .. .. . . .. .. .. .. .. .. 121 6 8 121 6 8 Writing-off, Reserve .. .. .. .. .. .. .. .. •. .. .. .. 725 0 7 725 0 7 Treasury Adjustment Account .. .. .. .. .. .. .. .. .. .. .. 370,062 1 8 370,062 1 8 47,957 1 11 : 11,046 4 1 87,368 12 11 j 28,982 6 6 603,922 13 6 779,276 18 11 Assets. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Land .. .. .. .. .. .. .. .. .. .. 2,881 15 0 750 0 0 35,926 2 0 113 10 0 26,599 4 3 66,270 11 3 Permanent improvements .. *. .. .. .. .. .. 19,249 14 0 5,097 8 11 21,411 14 0 7,911 3 11 31,213 16 6 84,883 17 4 Furniture, fittings, and fixtures .. .. .. .. .. .. .. 29 4 3 11 5 3 1,155 17 10 74 19 5 14,916 2 2 16,187 8 11 Libraries .. .. .. .. .. .. .. .. .. 0 4 0 .. 51 17 10 19 9 1 7,414 17 5 7,486 8 4 Technical instruments and equipment .. .. .. .. .. .. 13 19 2 .. .. 61 16 5 12,793 8 4 12,869 3 11 Mechanical office appliances .. .. .. .. .. .. .. .. .. .. 15 15 0 2,906 12 3 2,922 7 3 Implements and tools .. .. .. .. .. .. 2,467 0 9 127 12 11 3,182 11 9 3,126 5 2 4,506 17 2 13,410 7 9 Transport .. .. .. .. .. .. .. .. .. 33 8 4 .. 295 7 7 .. 16,691 8 7 17,020 4 6 Sundry advances .. .. .. .. .. .. .. .. .. .. .. .. 4,095 4 1 4,095 4 1 Live-stock .. .. .. .. .. .. .. .. .. 1,655 12 6 .. 5,596 12 6 161 11 6 299 2 6 7,712 19 0 Farm crops and stores .. .. .. .. .. .. .. .. 1,438 9 1 1,051 15 1 5,858 0 8 15,251 9 6 6,109 11 2 29,709 5 6 Stock on consignment .. .. .. .. .. .. .. .. .. .. 250 .. .. 250 Sundry debtors — General .. .. .. .. .. .. .. .. .. 231 7 2 .. 269 2 6 133 16 11 9,883 15 4 10,518 1 11 Departmental.. .. .. .. .. .. .. .. .. 72 9 6 19 10 6 0 6 0 275 5 5 1,438 14 2 1,806 5 7 Amounts paid in advance .. .. .. .. .. .. .. .. .. .. 7 10 0 1,212 11 3 1,220 1 3 Compensation and contributions .. .. .. .. .. .. .. .. 1,496 15 4 180 1 8 .. .. 1,676 17 0 Profit and loss accounts .. .. .. .. .. .. .. .. 5,651 14 6 236 17 1 9,147 5 4 .. 463,116 7 9 478,152 4 8 Realization accounts .. .. .. .. .. .. .. .. 7,002 09 .. .. .. 7,002 0 9 Writing-off, Suspense .. .. .. .. .. .. .. .. .. .. .. . . 725 0 7 725 0 7 Treasury Adjustment Account .. .. .. .. .. .. .. 7,230 2 11 2,254 19 0 4,291 8 3 1,829 14 2 .. 15,606 4 4 47,957 1 11 11,046 4 1 87,368 12 11 28,982 6 6 603,922 13 6 779,276 18 11

B.—l [PT. TV], SUP. TO 1932.

COOK ISLANDS DEPARTMENT. Income and Expenditure Account for the Year ,ended 31st March, 1932. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 1,457 9 0 By Balance carried down .. .. .. 2,193 10 6 Advertising, &e. .. .. .. .. 14 15 10 Freight, cartage, &c. .. .. .. 17 6 Fuel, light, &c. .. .. .. .. 49 0 0 Office expenses .. .. .. .. 4 9 2 Postages, telegrams, &c. .. .. .. 238 4 1 Printing and stationery .. .. .. 50 8 8 Telephone services .. .. .. .. 32 11 2 Travelling-expenses .. .. .. 75 17 1 Sundry expenses .. .. ~ .. 0 16 Rent .. .. .. .. .. 125 0 0 Depreciation .. .. .. .. 144 6 6 £2,193 10 6 £2,193 10 6 £ s. d. £ s. d. To Balance brought down .. .. .. 2,193 10 6 By Excess of expenditure over income .. .. 33,184 4 3 Grants to Cook Islands and Niue Island Administrations.. .. .. .. .. 21,633 0 0 M.V. " Maui Pomare " — £ s. d. Balance of Revenue Account .. 6,175 14 3 Interest on capital .. .. 2,983 19 4 9,159 13 7 Interest on capital .. .. .. .. 198 0 2 £33,184 4 3 £33,184 4 3 Note.—The following charges, for which the Department possesses no parliamentary appropriation, are included : (a) Rental value as assessed by the Public Works Department; (b) interest at 4J per cent, on capital. M.Y. "Maui Pomare."—Revenue Account for the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ g. d. To Salaries and wages .. .. .. .. 8,029 7 10 By Freights, passage-money, and miscellaneous Overtime .. .. .. .. .. 697 11 9 receipts .. .. .. .. 23,182 10 7 Pay in lieu of leave .. .. .. 184 110 Balance .. .. .. .. .. 6,175 14 3 Labour at island ports .. .. .. 521 8 5 Audit fee .. .. .. .. .. 45 0 0 Victualling .. .. .. .. 2,252 12 8 Cabin stores .. .. .. .. 621 16 I Deck stores .. .. .. .. 544 3 7 Engine-room stores.. .. .. .. 354 5 8 Fuel oil .. .. .. .. .. 4,591 7 9 Lubricating-oil .. .. .. .. 1,728 7 0 Repairs .. .. .. .. .. 2,776 11 I Painting .. .. .. .. .. 96 12 2 Laundry .. .. .. .. .. 177 1 0 Docking .. .. .. .. .. 187 14 1 Survey fees .. .. .. .. 60 13 0 Medical expenses .. .. .. .. 47 18 5 Printing and stationery .. .. .. 25 1 7 Rent, storage-shed .. .. .. .. 39 0 0 Stevedoring and tallying .. .. .. 1,47619 2 Towage .. .. .. .. .. 16 0 0 Harbour Board charges .. .. .. 274 7 0 Retaining-fee, Superintendent Engineer .. 270 0 0 Agency commission .. .. .. 445 12 5 Expenses, Advisory Committee .. .. 18 11 6 Miscellaneous expenses .. .. .. 530 7 8 - Depreciation on vessel .. .. .. 3,345 13 2 * £29,358 4 10 £29,358 4 10 £ s. d. £ s. d. To Balance brought down .. .. .. 6,175 14 3 By Balance after charging interest on capital .. 9,159 13 7 Interest on capital .. .. .. .. 2,983 19 4 £9,159 13 7 £9,159 13 7 Note. —Owing to the short periods of stay in port stocktaking could not be completed. Certain stocks have been estimated by the Department from ship's returns and records of consumption.

B. —1 [PT. IV], SUP. to 1932.

COOK ISLANDS DEPARTMENT—continued. COOK ISLANDS ADMINISTRATION (RAROTONGA TREASURY). Income and Expenditure Account foe the Yeae ended 31st Maech, 1932. Expenditure. Income. £ s. d. Local Grants from N.Z. Total a " Revenue. Government. Revenue, lo Agriculture— £«d £ s d # * d Experimental farm .. 326 16 0 a r - i+ Fruit Inspection Department 2,396 4 2 farm .. 63 18 9 9 793 n 9 Fruit Inspection DepartAitutaki salaries .. .. 744 19 0 ment 2 ' 715 4 3 Aitutaki Wharf .. .. 99 18 0 2,779 3 0 103 0 0 2,882 3 0 Ammunition .. .. 93 13 7 Ammunition .. .. 108 14 10 .. 108 14 10 Atiu salaries .. .. 105 0 0 Aitutaki Wharf .. .. 106 4 3 .. 106 4 3 Courts .. • 445 Id 8 Benzine 10 11 9 .. 10 11 9 Customs and Treasury .. 775 13 3 Copra export duty .. .. 1,619 511 .. 1,619 511 Education .. .. 7,729 11 1 Customs duties .. ..10,423 5 1 .. 10,423 5 1 Film censorship .. 27 8 0 Cine ma licenses .. .. 10 0 0 .. 10 0 0 ireezer .. .. .. „,ot>o 4 b Court fees and fines .. 778 12 0 .. 778 12 0 Furniture (repairs &c.) .. 913 7 Diving licenses .. .. 80 0 .. 80 0 Government buildings (repairs, Dog-to 83 10 0 .. 83 10 0 XT A K l' 1 A-"' " inoi i? 7 Education.. .. .. 253 15 0 7,651 0 0 7,904-15 0 Headstones or soldiers graves 10217 1 Preozer 2 604 &n _ 2 6 4 Hospital and medical services.. 5,283 19 7 K i m . oe nsorship fees .. 45 16 8 .. 45 16 8 Hurricane reliei .. lid 1 b nn v n n n n a a T . i i A.f\ k a. Hall licenses .. .. 700 .. 700 W°\ . i " ** 'in n a Hospital and medical services 203 0 1 3,945 0 0 4,148 0 1 Mail subsidy .. .. 10 0 0 Li P or 1,258 16 1 .. 1,258 16 1 Mangaia salaries .. .. 146 0 0 Marriae-e fees 34 6 0 sj « n Manihiki and Rakahanga salaries 250 0 0 Slfneous receinte " 16 7 0 " 16 7 0 Mauke Public Buildings Reserve 200 0 0 "fTs ? 354 i! 354 11 8 iviauKe salaries .. .. 044 1/ i Native Land CoOTt feeg _ _ 18 19 0 .. 18 19 0 Miscellaneous expenses .. 375 13 2 Passport feeB .. .. l 0 3 0 .. 10 3 0 Mitiaro salaries .. .. 8 10 0 293 0 0 293 0 0 Penrhyn salaries .. .. 307 0 0 Post Office receipts .. 632 12 2 .. 632 12 2 Police .. .. .. 1,100 14 8 T>„- in a na in a , r\m (\ar ia o Printing .. .. .. 9b 17 o .. 96 17 6 Post Office .. .. .. 946 19 3 R f passageg _ _ , _ _ _ 500 0 0 500 0 0 Printing 91 ° f Rents 294 0 0 .. 294 0 0 „ ri f?. ners , " '' '' n Resident Commissioner's De-Public-works expenses .. 480 2 5 p artment 900 0 0 900 0 0 Pukapuka salaries .. .. 284 0 0 Ro F ad rates .. .. 97 7 6 .. 97 7 6 Radiograms ; .. 140 10 2 shipping fees .. .. 38 0 .. 38 0 Resident Commissioners De- Stamp-sales .. .. 1,332 15 3 .. 1,332 15 3 partment 2,011 9 8 Public Works D rt _ Roads bridges, culverts, and me^t .. .. F .. 12 18 n .. 12 18 n ores ore .. .. .. . Survey, Northern Group .. .. 600 0 0 600 0 0 Reef passages .. ® gt ' duties .. F .. 53 19 4 .. 53 19 4 Sanitation Scheme Reserve 250 0 0 Tol f lones .. .. 196 4 0 .. 196 4 0 Stamp printing, dies, plates, Ac. 366 3 8 T ft licenses .. .. 623 10 0 .. 623 10 0 Subsidy, destruction of flying- Travelling and transport .. .. 928 0 0 928 0 0 foxes and rats .. .. 70 8 4 Tro p ica l Allowances. .. .. 1,418 0 0 1,418 0 0 Survey expenses .. 645 19 4 w rates .. .. 452 10 0 .. 452 10 0 Superannuation subsidy .. 337 4 4 W ater-supply schemes .. .. 500 0 0 500 0 0 Telephones 98 1 8 w j 626 0 0 1,525 11 0 Travelling-expenses .... 192 9 8 Trucks (maintenance) 78 12 5 Water expenses .. .. 206 6 6 Water-supply Extension Reserve 1,500 0 0 Wireless services .. .. 1,881 6 0 Depreciation ■. .. 2,241 11 0 Storm Reparation Fund .. 761 13 3 Excess of income over expenditure .. .. •• 2,311 12 6 £42,894 1 11 £25,430 1 11 £17,464 0 0 £42,894 1 11

B. —1 [PT. IY], SUP. TO 1932.

COOK ISLANDS DEPARTMENT—continued. NIUE ISLAND ADMINISTRATION. Income and Expenditure Account for the Year ended 31st March, 1932. Expenditure. Income. £ s. d. Local Grants from N.Z. Total .. , . , p -i \ ir! A Revenue. Government. Revenue. To Aid to revenue (refunds) .. 010 0 f <a H £sd £sd Ammunition .. .. jjf jj jj B Aid to revenne .. .. 386 0 0 .. 386 0 0 Audit expenses .. .. Ammunition .. .. 102 14 11 .. 102 14 11 ® en f me , 5 « } Benzine 493 16 3 .. 493 16 3 Customs duties .. .. 6 1 11 Bond storage .. .. 0 11 5 .. 0 11 5 * i an* it i? Copra export duty .. .. 92 15 2 .. 92 15 2 Education 1,803 15 11 Customs duties .. .. 1,573 14 8 .. 1,573 14 8 Fruit-oases . . .. 1,244 14 2 ax 43 19 6 .. 43 19 6 Fruit-inspection fees .. .. 38 611 Ed ° oat i o n 78 8 9 1,461 0 0 1,539 8 9 High Court. .. J9O Fruit-cases .. .. 1,345 2 3 .. 1,345 2 3 Interpreters and office assistants 145 2 0 Fruit-inspection fees .. 78 0 4 .. 78 0 4 T e ;; y f • " " ~ ir in High Court fees .. .. 80 4 6 .. 80 4 6 Jetty-fumigation .. .. 11 16 10 Pu 6 migation fees .. .. 0 80 .. 080 Landing and shipping .. 339 12 0 Land f ng and ghipping .. 540 18 9 .. 540 18 9 u iqu °ī , ,T i" ■ " , ™ ,fi » Licenses 125 0 0 .. 125 0 0 Hospital and medical services .. 2,284 15 2 L; 125 14 6 .. 125 14 6 Miscellaneous services .. 96 10 7 Medical services .. .. 50 14 6 1,435 0 0 1,485 14 6 Nme Island Council . .. 72 11 3 Nat ive Land Court fees, &c. 015 0 .. 015 0 Office furniture and fittings Office equipment .. .. 39 12 9 .. 39 12 9 (repairs, &c.) .. .. 86 18 10 Printing and stationery .. 58 3 .. 58 3 i oIlG ; e ■■ •• ao i K Prisoners (food, &c.) .. 230 011 .. 230 011 Printing and stationery _ . Public Works .. .. 762 15 3 .. 762 15 3 Prisoners (food and supervision) 439 0 7 Registration and permit fees.. 13 12 0 .. 13 12 0 Public Works- Residency .. .. 14 6 3 .. 14 6 3 •' " " io i in Resident Commissioner's DeBuildmgs .. .. 12 110 partment 1,173 0 0 1,173 0 0 ®, to< f 4 , Shipping lights 100 0 0 100 0 0 B 1 f" 11 16 9 stamp sales .. .. 754 1 7 .. 754 1 7 Registration and permit fees Superannuation .. .. 10 18 9 .. 10 18 9 < refunds > ®J? ® Transport .. .. 726 111 .. 726 111 Reservoirs .. .. .. 157 11 11 Wire l ess 167 6 8 .. 167 6 8 Residency furniture (repairs, &c.) 176 9 4 Excess of e nditure over Resident Commissioners De- income.. .. .. 786 13 7 .. 786 13 7 partment .. .. 587 11 9 Roads .. .. .. 159 2 3 Stamp-printing .. .. 147 6 8 Superannuation subsidy .. 17 18 4 Transport .. .. .. 728 18 9 Treasury Department .. 424 10 0 Wireless services .. .. 392 14 1 Shipping Light Reserve .. 200 0 0 Storm Reparation Fund .. 250 0 0 Depreciation .. .. 920 7 4 £12,798 16 5 £8,629 16 5 £4,169 0 0 £12,798 16 5

B.—l [PT. IY], SUP. to 1932.

COOK ISLANDS DEPARTMENT—continued. Balance-sheet as at 31st March, 1932.

S. J. Smith, Secretary. I hereby certify that the departmental 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. The following comments are appended : (1) The engine-room stores on hand at the 31st March, 1932, are not supported by stock-sheets. (2) The Cook Islands Treasury Regulations provide for a local audit at Niue once in three years. The Audit officer visited there in 1931, and the departmental figures have therefore been accepted for the Niue Administration for 1931-32.— J. H. Fowler Deputy Controller and Auditor-General.

Departmental. Admtaisteato. Mue Administration. Total. Liabilities. £ s. d. £ s. d. £ s. d. £ s. d. Capital .. .. .. .. .. .. 71,552 14 1 .. .. 71,552 14 1 Accumulated funds .. .. .. .. .. 78,264 8 3 27,233 19 9 105,498 8 0 Creditors— Departmental .. .. .. .. .. 9411 .. .. 9411 Sundry .. .. .. .. .. 1,342 1 1 441 3 2 .. 1,783 4 3 Depreciation reserve .. .. .. .. 13,283 8 9 .. .. 13,283 8 9 Storm Reparation Fund .. .. .. .. .. 2,322 6 4 250 0 0 2'572 6 4 Reserves .. .. .. .. .. .. 1,950 0 0 200 0 0 2,150 0 0 Excess of income over expenditure .. .. .. .. 2,311 12 6 .. 2 311 12 6 Treasury Adjustment Account .. .. .. 27,078 13 1 .. .. 27'o78 13 1 113,266 1 11 85,289 10 3 27,683 19 9 226,239 11 11 Assets. £ s. d. £ s. d. £ s. d. £ s. d. Land .. .. .. .. .. .. .. 9,797 15 0 1,070 0 0 10,867 15 0 Buildings .. .. .. .. .. 4,248 18 5 43,596 1 11 10,679 11 10 58,524 12 2 Water works and tanks .. .. .. .. .. 5,688 0 4 941 17 6 6,629 17 10 Telephone system .. .. .. .. .. 741 5 7 .. 741 g 7 Plant and tools .. .. .. .. .. .. 4,330 10 7 3,643 12 9 7,974 3 4 Furniture and fittings .. .. .. .. 209 14 6 4,654 6. 9 2,019 14 0 6,883 15 3 N.Z,G. M.V. " Maui Pomare" .. .. .. 67,094 1 2 .. .. 67,094 1 2 Boats .. .. .. .. .. .. .. I 337 14 6 559 12 6 '897 7 0 Motor-vehicles .. .. .. .. .. .. 867 15 11 952 0 0 1,819 15 11 Stocks on hand and stamps .. .. .. 8,262 6 7 3,764 2 0 2,519 18 8 14,546 7 3 Sundry debtors .. .. .. .. .. 266 17 0 3,149 18 4 .. 15 4 Fixed deposits .. .. .. .. .. .. 3,950 0 0 450 0 0 4,400 0 0 Cash .. .. .. .. .. .. .. 4,41119 4 4,060 18 11 8,472 18 3 Excess of expenditure over income .. .. .. 33,184 4 3 .. 786 13 7 33,970 17 10 113,266 1 11 85,289 10 3 27,683 19 9 226,239 11 11

B. —1 [PT. IV], Sup. TO 1932

ELECTRIC SUPPLY ACCOUNT. STATEMENT OF ACCOUNTS AT THE 31st MARCH, 1932. General Balance-sheet at 31st March, 1932, compared with Position at 31st March, 1931.

1930-31. Liabilities. \ 1931-32. ! 1930-31. Assets. 1931-32. £ s. d. Aid to Water-power Works and Electric £ s. d. £ s. d. £ s. d. Lake Coleridge scheme — £ s. d. £ s. d. Supply Accounts — 1,784,315 4 11 Assets as per separate balance-sheet .. 1,867,821 1 9 Debentures Stock issued— 41,195 12 5 Investments, Sinking Fund .. .. 65,598 8 11 At 4 per cent, interest .. .. 15,000 0 0 —— 1,933,419 10 8 2,651,413 18 0 At 4J per cent, interest .. 2,651,413 18 0 1,825,510 17 4 3,937,539 6 10 At 5 per cent, interest .. ■ • 4,373,639 6 10 : '739,480 0 0 At 5J per cent, interest .. .. 739,480 0 0 Horahora-Arapuni scheme— 608,000 0 0 At 5J per cent, interest .. .. 1,171,800 0 0 4,027,610 12 7 Assets as per separate balance-sheet .. 4,592,897 2 1 1,884', 642 6 3 At 6 per cent, interest .. .. 1,884,642 6 3 7,072 2 7 Investments, Sinking Fund .. .. 9,491 13 11 10,835,975 11 1 38,312 8 8 Profit and Loss Account —Loss to date .. 78,866 12 7 9,821,075 11 1 4,681,255 8 7 4,072,995 3 10 Mangahao-Waikaremoana scheme — 3,640,166 0 3 Assets as per separate balance-sheet .. 13,788,385 11 3 Waihi Gold-mining Co., Ltd. — 467,289 13 4 Profit and Loss Account —Loss to date .. 484,623 19 1 212,500 0 0 Purchase of Horahora works —Deed of .. 212,500 0 0 j 4,273,009 10 4 security at 5 per cent, interest. (Due 4,107,455 13 7 1/11/1934) Waitaki River scheme— 236,599 4 10 Headworks .. .. .. .. I 404,068 2 2 303,619 5 9 Power-house, machinery, &c. .. .. 448,954 11 3 66,655 14 0 Accommodation of workmen .. .. j 51,397 13 10 Consolidated Fund — 120,665 2 9 Transmission-lines and substations .. ! 222,186 12 7 102,581 17 5 Interest accrued on loans to 31st March, 113,220 5 2 216,294 9 0 Service-line, roads, land, staff village, &c. 247,879 4 10 1932 120,651 6 4 Interest and loan charges .. .. 206,197 18 7 182 9 8 Sundry creditors for interest unclaimed .. 897 7 4 63,389 0 3 Stocks .. ,. .. .. 53,207 9 11 114,117 12 6 1,562 8 10 Sundry debtors .. .. .. 644 19 7 102,764 7 1 1,634,536 12 9 1,129,436 11 9 Other schemes, surveys, &c. — Electric Supply Sinking Fund Account — 4,269 7 0 North Island .. .. .. 4,346 7 8 5,094 6 6 Amount due under section 23, Finance Act, .. 12,290 1 3 11,364 4 3 South Island .. .. .. 11,347 15 2 1928 — 15,633 11 3 15,694 2 10 140 0 0 Material on hand .. .. .. 120 0 0 15,814 2 10 15,773 11 3 30,995 4 4 Amount set aside as reserve to cover differ- .. 28,496 2 9 ence between interest payable on loans raised and interest earned from their temporary investment pending use 10,172,429 9 0 Carried forward .. .. .. 11,203,379 7 7 11,151,171 17 9 Carried forward .. .. .. 12,538,035 5 2

B. —1 [PT. IV], SUP. TO 1932.

I hereby certify that the General Balance-sheet has been duly 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.

J. J. Gibson, Accountant, Public Works Department.

ELECTRIC SUPPLY ACCOUNT— continued. STATEMENT OF ACCOUNTS AT THE 31st MARCH, 1932—continued. General Balance-sheet at 31st March, 1932, as compared with Position at 31st March, 1931— continued.

3 —B. 1 [PT. IV], Sup. TO 1932.

I ' - - • — — — — 1930-31. Liabilities. 1931-32. j 1930-31. Assets. 1931-32. £ s - d. £ S.'d. £ s. d. £ s. d. £ s. d. £ s. d. 10,172,429 9 0 Brought forward .. .. .. 11,203,379 7 7 11,151,171 17 9 Brought forward .. .. .. 12,538,035 5 2 Sundry Creditors — Balance in Electric Supply Account at the 69,215 3 6 Horahora-Arapuni scheme .. .. 78,906 0 4 end of year 14,535 11 5 Lake Coleridge scheme .. .. 12,964 3 11 89,808 7 1 Cash in Public Account .. .. 466 10 6 15,699 18 10 Mangahao—aikaremoana scheme .. 17,860 3 8 1,149 6 3 In hands of Government officers in New 8,216 19 9 37,837 14 11 Waitaki scheme .. .. .. 28,765 1 2 Zealand 0 0 South Island surveys .. .. .. 0 6 6 50,731 0 0 In hands of Government officers in 541 6 5 ——————— 138,495 15 7 London 9,224 16 8 137,300 8 8 141,688 13 4 Depreciation Reserve — 187,573 16 5 Horahora-Arapuni scheme .. .. 211,609 10 2 197,627 3 10 Lake Coleridge scheme .. .. 211,752 8 2 284, 965 15 2 Mangahao-Waikaremoana scheme .. 355,122 9 9 7 778,484 8 1 8,320 0 0 Investment Account (funds invested until 670,166 15 5 actually required for US8) Sinking Fund Reserve — 159,810 0 0 Amount utilized for redemption of loans 159,910 0 0 65,393 15 0 Available for further redemptions .. 93,115 2 3 ; ; 253,025 2 3 225,203 15 0 1,056 19 3 Interest accrued on investments to 31st 373 19 5 March, 1932 207 13 1 Sundry debtors for interest due but unpaid.. Reserve Fund — jg g 97,344 15 4 Lake Coleridge scheme .. .. .. 174,249 7 9 1,264 12 4 £11,302,445 3 5; Total .. .. .. .. £12,547,634 1 3 £11,302,445 3 5 Total .. .. .. .. £12,547,634 1 3

B.—l [PT. IV], Sup. TO 1932

ELECTRIC SUPPLY ACCOUNT— continued. LAKE COLERIDGE HYDRO-ELECTRIC-POWER SUPPLY. Profit and Loss Account for Year ended 31st March, 1932, compared with Year ended 31st March, 1931.

Gross Revenue Account. 1930_3l. 1931-32. 1930-31. 1931-32. £ g a £ s. d. £ s. d. £ s. d. By Sale of energy— £ s. d. £ s. d. 11,170 4 2 To Generating expenses, headworks, and power- .. 8,712 15 0 I 215,311 15 7 Wholesale .. .. .. .. 216,345 18 4 house 41 13 0 Retail .. .. .. .. 36 7 1 5,848 6 9 Transmission-lines, maintenance, &c. .. .. 5,753 0 9 — 216,382 5 5 3,399 4 2 Substation, Addington, operation and main- .. 3,187 12 11 i 215,353 8 7 tenanee 8,166 13 2 Distribution .. .. .. .. •• 6,054 11 11 >,,-,„ 21,169 16 4 Power purchased in bulk .. .. .. 2,802 11 0 j .. Discounts forfeited, &c. .. .. .. 6 15 10 Stand-by provision .. .. .. ■• 3,752 19 1 7,278 14 2 Management and general expenses .. .. 6,981 5 10 Rents — 57 032 18 9 37,244 16 6 1,266 7 10 Land and buildings .. .. 1,282 3 0 I6o!ō99 4 4 Balance, to Net Revenue Account .. .. 180,951 4 7 284 12 6 Electric lines 185 1 6 395 4 1 Electric plant .. .. .. 181 13 8 1,648 18 2 1,946 4 5 332 10 1 Fees for testing and repairing electrical ap- .. 158 1 8 pliances and earnings of motor-vehicles £217,632 3 1 £218,196 1 1 \ 217,632 3 1 .. £218,196 1 1 Net Revenue Account. £ s d '. £ s. d. £ s. d. £ s. d. £ s. d. 13,289 16 5 To Depreciation on completed work .. .. .. 12,500 5 7 160,599 4 4 By Balance from Gross Revenue Account .. .. 180,951 4 7 8 9 Interest for year ended 31st March .. .. .. 73,484 10 9 70,082 19 2 Balance, to Profit and Loss Appropriation Account .. 94,966 8 3 £160,599 4 4 £180,951 4 7 £160,599 4 4 £180,951 4 7

B.—l [PT. IV], SUP. TO 1932.

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

Profit and Loss Appropriation Account. 1930-31. 1931 - 32 - I loa °- 31 - l931 ~ 32 ' I - — — ~~ ~ £ s d ' £ s d £ s. d. 17?i_ % I) To Sinking Fund Reserve Account.. ..' •• •• 18,061 16 10 | 70,082 19 2 By Balance from Net Revenue Account j 94,966 8 3 52,956 19 2 General Reserve Account .. .. •• • 76,904 12 5, 19 2 J £94,966 8 3 | £70,082 19 2 8 3^ Depreciation Eeserve Account. £ "' d ' To Amounts written off— "' 18 9 By Balance from previous year's statement 19 ?'nnl ? *q ,S:S!,: rê™ iph :: :: :: _S I i AS» I _a_ffi=iK___i_ :: :: AS i ? £209,115 ŪTT £218,032 11 2 J£209,115 10 4 | £218,032 11 2 | Sinkeng Fund Reserve Account. 1*1 n d 7 To Cost of exchange on cash remitted to London for invest- * .." * \ "ê and Loss Appropriation 'SoS U 10 168,463 12 5 ___. 193,865 8 4 | g _ Recount 7,340 0 1 £168,475 4 0 £193,865 8 4 [£168,475 4 0 £193,865 8 4 General Reserve Account. e A £ s. d. £ s. d. Q7 £ q_ ik d ; ; ; m x> i 174 249 7 9 44,387 16 2 By Balance at close of previous year .. .. •• y/,d44 io 4 97,344 15 4 To Balance 174,_9 9 i_,956 19 2 Amount set aside as per Profit and Loss Appropriation 76,904 12 5 Account £97,344 15 4 £174,249 7 9 | £97,344 15 4 £174,249 7 9

B.—l [PT. IV], SUP. TO 1932.

ELECTRIC SUPPLY ACCOUNT— continued. LAKE COLERIDGE HYDRO-ELECTRIC-POWER SUPPLY— continued. Balance-sheet at 31st March, 1932.

I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the relative books and documents submitted for audit and correctly state the position as disclosed thereby.— J. H. Fowler, Deputy Controllor and Auditor-General.

1930-31. Liabilities. 1931-32. 1930-31. Assets. j 1931-32. £ s. d. £ s. d. £ a. d. £ s. d. Works at Lake Coleridge — £ s. d. £ s. d. 197,627 3 10 Depreciation Reserve .. .. .. .. 211,752 8 2 780,488 19 6 Headworks, power-house machinery, build- .. 784,252 16 1 ings, &c. 97,344 15 4 Reserve Fund .. .. .. 174,249 7 9 390,144 12 5 Transmission-lines .. .. .. .. 391,434 0 0 Sinking Fund Reserve — 96,356 9 2 Substation, Addington .. .. .. .. 113,625 5 5 110,142 0 0 Amount utilized for redemption of loans .. 110,242 0 0 48,164 4 2 Diesel station, Lyttelton .. .. .. .. 97,264 12 10 58,321 12 5 Available for further redemptions .. 83,623 8 4 161,586 18 4 Distribution .. .. .. .. .. 168,132 10 9 193,865 8 4 8,629 12 10 Service transformers and meters .. .. .. 7,810 18 4 168,463 12 5 26,787 7 2 Plant, equipment, &c. .. .. .. .. 27,237 16 8 102,944 7 6 Salaries, and engineering, office, and general .. 109,685 5 3 expenses on preliminary surveys and conSundry creditors — struction 2,978 10 3 Public Works Department .. .. 5,995 15 7 30,632 0 0 Cost of raising loans .. .. .. .. 33,616 0 0 1,206 9 0 Other Government Departments .. 345 4 11 66,820 0 2 Interest during construction .. .. .. 69,437 15 3 10,350 12 2 Non-departmental .. .. .. 6,623 3 5 — j 12,964 3 11 1,712,554 1] 3 1,802,497 0 7 14,535 11 5 : 19,183 17 3 Stocks of material .. .. ,. .. 20,285 6 1 Balance carried to general balance-sheet — 1,825,510 17 4 Total assets as per contra .. .. 1,933,419 10 8 52,534 18 11 Sundry debtors .. .. .. .. .. 44,998 0 3 477,971 3 0 Less total liabilities as above .. 592,831 8 2 41 17 6 Payments in advance .. .. .. .. 40 14 10 1,340,588 2 6 41,195 12 5 Sinking-fund investments .. .. .. 65,598 8 11 1,347,539 14 4 1,825,510 17 4 .. 1,933,419 10 8 1,825,510 17 4 .. 1,933,419 10 8 i ft • ~ _____ :

B. —1 [PT. IV], SUP. to 1932.

ELECTRIC SUPPLY ACCOUNT— continued. MANGAHAO-WAIKAREMOANA BLECTEIC-POWER SUPPLY. Profit and Loss Account for the Year ended 31st March, 1932, compared with Year ended 31st March, 1931.

Gross Revenue Account. 1930-31. 1931-32. 1930-31. 1931-32. £ s. d. To Generating - expenses, headworks, and £ s. d. £ s. d. £ s. d. By Sales of energy — £ s. d. £ s. d. power-house— 277,872 6 9 Wholesale consumers .. .. 295,077 15 2 ! 7,843 11 4 Mangahao .. .. .. 6,560 16 5 746 16 3 | Retail consumers.. .. .. 756 15 10 8,182 9 4 Waikaremoana .. .. .. 7,252 6 9 I . . 295,834 11 0 i 13,813 3 2 ! 278,619 3 0 16,026 0 8 J \ 16,907 14 9 Transmission - lines, patrol mainten- .. 15,238 16 9 ! Rents — ance, &c. 3,898 19 8 Cottages, &o. .. .. .. 3,499 12 4| 5,996 18 0 ! Substations — Operating maintenance, .. 5,894 17 1 265 0 1 ■ Poles, land, and plant .. .. 233 7 9 &c. _ __ 3 ; 733 o 1 4,441 8 8 Power purchased in bulk .. .. .. .. 4,163 19 9 i Management and general — j 16,103 12 8 Salaries, office expenses, accident, ... 13,952 15 0 50 2 10 I Tests and inspections .. .. .. 15 7 10 sick, and holiday pay, postages, &e. | 163 17 11 ! Penalties .. .. .. .. .. 439 7 6 59,475 14 9 ■ 48,899 12 0 19 9 8 Refunds from local bodies .. 223,540 18 5 Balance, to Net Revenue Account .. ... 251,122 14 5 £283,016 13 2 ; £300,022 6 5 j £283,016 13 2 j £300,022 6 5 Net Revenue Account. £ s. d. £ s. d. I 1 £ s. d. ! £ s. d. i 63,850 6 9 To Depreciation on completed works .. .. .. 65,681 16 5 223,540 18 5 By Balance from Gross Revenue Account .. .. 251,122 14 5 196,205 13 9 J Interest for year ended 31st March, 1932 .. _.. 202,775 3 9 36,515 2 1 I Loss for year .. .. ,. .. ... 17,334 5 9 £260,056 0 6 J j £268,457 0 2 £260,056 0 6 I £268,457 0 2 Profit and Loss Appropriation Account. £ s - d - £ s. d. I, £ s. d. : £ s d i 430,774 11 3 To Balance from previous year .. .. .. .. ! 467,289 13 4 i! 467.289 13 4 By Balance .. .. .. .. .. ..I 484 623 19 1 I 36,515 2 1 Balance from Net Revenue Account .. .. ..I 17,334 5 9 || £467,289 13 4 £484,623 19 1 J £467,289 13 4 £484 623 19 1~!

B—l [PT. IV], SUP. to 1932.

Balance-sheet as at 31st March, 1932.

I hereby" certify that the Balance-sheet and accompanying accounts have been duly examined and ' for audit and correctly state the position as disclosed thereby.-J. H. Fowler, Deputy Controller and Auditor-General, 25/7/32.

ELECTRIC SUPPLY ACCOUNT— continued. MANGAHAO-WAIKAREMOANA ELECTRIC-POWER SUPPLY— continued. Profit and Loss Account for the Year ended 31st March, 1932, compared with Year ended 31st March, 1931-continued. Depreciation Reserve Account.

,930-31. ] "l 1! " 1 193 J Z l I931 " 32 ' £ a. d. 6 884 6 6 223,257 6 8 \ By Balance at close of previous year 284,965 15 2 11,066 19 0 To Replacements, renewals, Sec. ■■ ■■ •• 355 ' 12 2 99 8 925 0 9 Interest at 4 per cent, per annum .. .. .. 11,359 4 I 284,965 15 2 Balance .. •• •• •• ■■ •• ' 63,850 6 9 ' Amount set aside as per Net Revenue Account .. 65,681 16 5 i £362,006 15 9 £296,032 14~2 £362,006 15 9 | £296,032 14 2 -. 1 •=;

" " iqqi -so 1910-11 Assets. 1931-32. 1930-31. Liabilities. 1931-32. 1930 6L \ " " I £ s d £ s. d. I £ s. d. £ s. d. £ s. d. £ a. . 9 9 f l 197 189 4 8 i Works at Mangahao—Headworks, power- 11,202,526 0 3 284,965 15 2 Depreciation Reserve .. .• •• •• ' ' ' house, machinery, &c. 17 860 3 8 516,520 6 8 j Works at Waikaremoana — Headworks, 518,618 8 9 15,699 18 10 Sundry creditors .. •• •• •• 1 " ___J , power-house, machinery, &c. j— 1,721,144 9 0 Balance carried to General Balance-sheet- 18 10 I Transmission-lines •• 762,661 19 1 4,107,455 13 7 Total assets; as per contra .. "' To 5 333 746 0 10 i Substations •• •• 4 fA]] 10 . ! 300,665 14 0 Less total liabilities as above .. 3 900 026 J6 11 I 28,695 9 2 ! Plant, motor-vehicles, construction tools, &c. .. 14,941 7 8 — — ' ' i 105550 7 10 ! Service buildings, workmen's accommoda- .. 98,022 19 4 3,806.789 19 7 tion, &c. 39,682 9 10 I Temporary development, Waikaremoana .. .. ™o 1 7 3*768 4 7 Harbour facilities, Waikokopu .. .. .. 3,792 4 7 202,683 6 4 Salaries and expenses of Engineers and .. ZiS.itKi o others on surveys and during construction 73,214 19 6 I Cost of raising loans .. .. •■ •• oqsrki q n 293,878 14 3 Interest during construction .. .. .• Zits.bOl 6 u 3,498,840 2 6 6 76,657 19 5 I Stocks on hand .- .. •• •• to'ool 10 0 64 667 18 4 Sundry debtors, payments in advance, &c. .. of «o, Tα V 467,289 13 4 Accumulated loss to date .. .. •• J^ — —— — ■ —— " " _ . -1 -1 I .. _* j_"L j.1 l!n« V. n r\ A /1 Tvi aYi 4*.Q on hmiffon

B.—l [PT. IV], SUP. TO 1932.

ELECTRIC SUPPLY ACCOUNT— continued. WAIKATO ELECTRIC-POWER SUPPLY.—HORAHORA-ARAPUNI SCHEME. Profit and Loss Account for Year ended 31st March, 1932, compared with Year ended 31st March, 1931. Gross Revenue Account.

I ' i 1 I 1930-31. 1931-32. 1930-31. i 1931-32. £ s. d. To Generating expenses, headworks, and power- £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. house 180,940 1 11 By Sales of electrical energy to wholesale con- 158,196 11 1 7,429 11 0 Horahora .. .. .. .; 8,317 0 7 snmers 3,737 5 9 Arapuni .. .. .. .. 2,073 9 11 11 1 5 Less discounts and rebates .. .. 13 5 2 10,390 10 6 158,183 5 11 11,166 16 9 180,929 0 6 Operation and maintenance of— 20,650 15 3 Waihi Grand Junction steam-plant .. 6,308 6 11 12,861 5 8 Diesel Station, Penrose .. .. 8,969 0 6 17 16 6 Hire of plant .. .. .. .. 7 10 0 Huntly Steam Station .. .. 12,394 4 8 778 11 0 Rent of lines .. .. .. .. 778 11 0 30,008 8 3 Power purchased in bulk .. .. 22,514 10 8 2,474 5 11 Miscellaneous rents .. .. .. 2,536 5 6 Half additional net costs King's Wharf 25,972 14 6 3,322 6 6 Station 3,270 13 5 — — 76,158 17 3 63,520 "9 2 9,188 14 3 Operation and maintenance of main trans- .. 7,642 18 4 341 14 4 Testing, oil-drying, and repairs for consumers .. 332 18 6 mission-lines 7,600 9 3 Operation and maintenance of main sub- : .. 7,453 1 6 stations 33 11 6 Operation and maintenance of distribution .. 19 2 0 46 14 6 Fees for inspection of lines and testing of .. 45 3 0 substations instruments 510 9 2 ; Operation and maintenance of distribution- .. 334 6 6 lines (11,000-volt) 393 12 8 Live-line testing and changing of insulators .. 72 15 6 5 0 0 Penalties 3,375 2 3 General supervision and management of .. 2,645 17 7 transmission and distributing systems Management and general —- 6,100 1 11 Salaries, rent, postages, insurances, &c. .. 10,285 6 0 101,889 6 11 115,002 15 2 82,703 15 10 Balance to Net Revenue Account .. .. 46,880 18 9 £184,593 2 9 £161,883 13 11 £184,593 2 9 £161,883 13 11 .=! =====

B.—l [PT. IV], SUP. TO 1932.

ELECTRIC SUPPLY ACCOUNT— continued. WAIKATO ELECTRIC-POWER SUPPLY.—HORAHORA-ARAPUNI SCHEME— continued. Profit and Loss Account for Year ended 31st March, 1932, compared with Year ended 31st March, 1931— continued.

Net Revenue Account. 1930-31. 1931-32. 1930-31. 1931-32. £ s . d. £ s. d. £ s. d. £ s. d. 85,388 19 6 To Interest on purchase-money for plant purchased from WaiM 62,523 12 8 82,703 15 10 ' By Balance from Gross Revenue Account .. .. .. 46,880 18 9 Gold-mining Co., Ltd., and on advances from Treasury 35,694 12 11 ; Balance to Profit and Loss Appropriation Account .. j 40,554 3 11 33,009 9 3 Depreciation on completed works (2 per cent.) and on stocks 24,911 10 0j £118,398 8 9 £87,435 2 8 £118,398 8 9; ; £87,435 2 8 Profit and Loss Appropriation Account for Year ended 31st March, 1932, compared with Year ended 31st March, 1931. £ s. d. £ s. d. i £ s. d. £ s. d. 2,617 15 9 To Balance at close of previous year .. .. .. 38,312 8 8 | 38,312 8 8 By Balance to general balance-sheet .. .. .. 78,866 12 7 35,694 12 11 Balance from Net Revenue Account .. .. .. 40,554 3 11 ~8 8 I £78,866 12 7 £38,312 8 8 | £78,866 12 7 Depreciation Eeserve Account. £ s. d. J ■ £ s. d. J £ s. d. £ s. d. 17,823 14 5 ■ To Replacements, renewals, &c. .. .. .. .. 8,378 15 3 i 165,757 15 4 By Balance at close of previous year .. .. .. 187,573 16 5 187,573 16 5 Balance to general balance-sheet .. .. .. [211,609 10 2 6,630 6 3 Interest for year .. .. .. .. .. 7,502 19 0i 33,009 9 3 Amount set aside as per Net Revenue Account .. .. 24,911 10 0 £205,397 10 10 £219,988 5 5 I£205,397 10 10 ! £219,988 5 5

B.—l [PT. IV], SUP. TO 1932.

Balance-sheet at 31st March, 1932.

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

4—B. 1 [PT. IV], Sup. TO 1932.

1930-31. 1931-32. 1930-31. 1931-32. £ s. d. £ s. d. £ s. d. J £ s. d. 56,740 2 7 I To Balance .. .. .. .. .. .. ; 59,159 13 11 54,445 6 5 By Balance at close of previous year .. .. .. 56,740 2 7 . 2,294 16 2 Interest .. .. .. .. .. .. 2,419 11 4 £56,740 2 7 . £59,159 13 11 j £56,740 2 7 £59,159 13 11

I .— . - - — —- —— . - ___ __ . . ___—. ,— . _— _— _ _____ —___ 1930-31. Liabilities. 1931-32. 1930-31. Assets. 1931-32. £ s. d. £ s. d. i £ s. d. j £ s. d. Works at Horahora— £ s. d. £ s. d. 187,573 16 5 Depreciation reserve .. .. .. .. j 211,609 10 2 j 305,665 3 1 Headworks, generating station, transformer .. 306,272 3 4 buildings, and machinery, &c. I Sinking Fund — 49,668 0 0 Utilized for redemption of loans .. ! 49,668 0 0 7,072 2 7 Amount available for further redemptions j 9,491 13 11 I 59,159 13 11 ........ 56,740 2 7 Sundrv creditors — 6,606 1 11 Public Works Department .. .. ! 22,906 7 0 1,591 11 10 Other Government Departments .. I 2,233 7 3 61,017 9 9 Non-departmental .. .. .. 53,766 6 1 I 78,906 0 4 ! 69,215 3 6 j Works at Arapuni— 1,696,040 14 5 Headworks and tail-race, machinery, trans- .. 2,016,934 17 2 Balance carried to general balance-sheet — formers and switch-gear, buildings, &e. 4,072,995 3 10 Total assets as .per contra .. .. 4,681,255 8 7 Auxiliary plants — 313,529 2 6 Less liabilities as above .. .. 349,675 4 5 9,139 9 4 Waihi Grand Junction steam-plant .. 9,139 9 4 . 14,331,580 4 2 |! 61,770 10 7 Diesel station, Penrose .. .. 61,814 9 5 3,759,466 14 11,169 15 6 Huntly steam-plant .. .. .. 10,855 14 1 I 81,809 12 10 i 82,079 15 5 i ! i I 4,072,995 3 10 Carried forward .. .. ... 4,681,255 8 7 2,083,785 12 11 Carried forward .. ..I .. * 2,405,018 13 4 I : I

B. —1 [PT. IV], SUP. TO 1932.

ELECTRIC SUPPLY ACCOUNT— continued. WAIKATO ELECTRIC-POWER SUPPLY.—HORAHORA-ARAPUNI SCHEME— continued. Balance-sheet at 31st March, 1932— continued.

I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the relative books and documents submitted for audit and correctly state the position as disclosed thereby.— (Sgd.) J. H. Fowler, Acting Controller and Auditor-General.

I 1930-31. j Liabilities. 1931-32. 1930-31. Assets. 1931-32. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d £ s. d. 4,072,995 3 10 Brought forward .. 4,681,255 8 7 2,083,785 12 11 Brought forward .. .. .. .. 2,405,01b 13 4 606,605 1 9 Transmission-lines .. .. .. .. 637,762 17 2 386,555 19 7 Substations .. .. .. .. •• 419,052 13 11 40,867 19 9 Distribution-lines .. .. .. .■ 40,852 19 9 Distribution substations, 11,000 kv. — 8,642 18 6 Waihi Grand Junction .. .. 8,642 18 6 2,187 12 3 Taps for consumers.. .. .. 2,187 12 3 ___! 10,830 10 9 10,830 10 9 19,020 11 1 Hamilton Area —Land at Buakura, stores, buildings, staff residences, &c. 16,718 6 6 Loose tools and equipment, motor - lorries, .. 19,233 15 1 cars, &c. 158,784 6 0 Salaries of officers, engineering office, and .. 178,516 16 10 general expenses on surveys and on construction 459,952 10 4 Interest during construction .. .. .. 612,625 5 1 135,790 12 4 Cost of raising loans .. .. .. .. 148,600 12 4 20,210 14 6 Stocks of spares, &c., on hand .. .. .. 23,594 16 8 3,939,122 5 6 4,496,087 0 11 53,918 12 11 Stocks of material on hand .. .. .. 57,216 19 4 j Debtors — 34,569 14 2 For electricity and sales of materials .. .. 39,593 1 10 7,072 2 7 Sinking-fund Investments .. .. .. 9,491 13 11 38,312 8 8 Net loss .. .. .. .. .. 78,866 12 7 ' £4,072,995 3 10 £4,681,255 8 7 £4,072,995 3 10 | £4,681,255 8 7

B. —1 [Pt. IV], Sup. to 1932.

EXTERNAL AFFAIRS DEPARTMENT. Income and Expenditure Account foe the Yeae ended 31st Maech, 1932. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. •• •• •• 2 3 By Balance carried down .. .. .. 3,585 17 4 Advertising, &c. .. .. • • • • 516 8 Compensation to the late Manager, New Zealand Reparation Estates .. .. .. 250 0 0 Fuel, light, &c. .. .. .. • • 49 0 0 Grant: Bureau of Tropical Diseases .. .. 100 0 0 Office expenses .. .. • • • • 0 17 11 Postages, telegrams, &c. .. .. . • 312 18 3 Printing and stationery .. .. . • 46 18 2 Salary, late Collector of Customs, Apia.. .. 29 17 11 Telephone services, &c. . - ... • • 43 1 9 Travelling-expenses, &c. ...... 19 710 Sundry expenses .. . ■ • • • • 417 3 Depreciation .. . • ■ ■ • • 31 1 1 Rent .. .. • • • • • ■ 44 0 0 S.s. " Lady Roberts" : Loss on disposal .. 1,943 18 3 £3,585 17 4 £3,585 17 4 £ s. d. £ s - d. To Balance brought down 3,585 17 4 By Recoveries of expenditure on account of Samoan Interest on capital 24 1 3 Military Police in previous years .. 382 3 0 Excess of expenditure over income .. . - id i £3,609 18 7 £3,609 18 7 Note. —The following charges, for which the Department possess no parliamentary appropriation, are included : (a) Rental value as assessed by the Public Works Department; (b) interest at 4J per cent, on capital. Balance-sheet as at 31st Maech, 1932. Liabilities. £ s. d. Assets. £ s. d. Capital 293 5 10 Office fittings 21 ri-prHtm-q ■ £ s. d. Official stamps .. .. • • • • 11 z Departmental •• .. 410 5 Advances to New Zealand Reparation Estates .. 5,333 15 8 Sundry .. !! X .. 1 010 Losses in Suspense .. _ 1,943 18 3 J 511 3 Excess of expenditure over income .. .. A, LI 115 / Depreciation Reserve .. •• •• 218 1 10 Writings-off reserve .. .. •• 1,943 18 3 Treasury Adjustment Account .. .. 8,355 17 4 £10,816 14 6 £10,816 14 6 A. B. W. Ross, for Secretary. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note.—J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1932.

GENERAL PURPOSES RELIEF ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1932, Expenditure,. Income. To Losses written off —■ By Interest on advances — £ 8. d. Fire and flood relief— £ s. d. Fire relief .. .. .. .. 638 18 5 Principal .. .. .. .. 1,427 5 11 Flood relief .. .. .. .. 124 8 11 Interest .. .. .. .. 238 10 2 Frost relief .. .. .. 153 1 0 Cider-manufacturing— Hailstorm relief .. .. .. .. 44 14 9 Principal .. .. .. .. 4,030 4 5 In aid of works of production .. .. 585 17 8 Interest .. .. .. .. 103 2 4 Receipts in respect of property taken over: Interest on loans.. .. .. .. 2,800 0 0 Cider-manufacturing —Interest on advance on mortgage .. .. .. .. 14 14 0 Interest on investments .. .. .. 824 8 9 Interest on sinking fund .. .. .. 4 14 6 Balance carried down .. .. 6,208 4 10 £8,599 2 10 £8,599 2 10 £ s. d. £ s. d. To Balance brought down .. .. .. 6,208 410 By Transfer of balance of Bad Debts Reserve .. 514 310 Balance, Ist April, 1931 .. .. .. 527 19 0 Interest due to Consolidated Fund used for Losses in previous years shown in Capital reduction of losses .. .. .. 8,000 0 0 Reduction Suspense Account .. .. 19,939 13 II Redemption under Repayment of Public Debt Act, 1925, used for reduction of losses .. 4,339 14 1 Balance, excess of expenditure over income .. 13,821 19 10 £26,675 17 9 £26,675 17 9 Balance-sheet as at 31st March, 1932. Liabilities. Assets. . Capital — £ s. d. Advances under Appropriation Act, 1918, secLoan under Appropriation Act, 1918, section 33 tion 33, and Public Revenues Act, 1926, sec(Waimarino bush-fire relief) .. .. 70,000 0 0 tion 136— £ s. d. £ s. d. Contribution from Waimarino Bush-fire Relief Fire relief .. .. .. 12,718 7 8 Association .. .. .. .. 5,200 0 0 Flood relief .. .. .. 2,770 15 3 Interest accrued on debentures .. .. 230 2 9 Frost relief .. .. .. 3,604 19 7 Liability to Consolidated Fund for interest .. 214 5 5 Hailstorm relief .. .. 751 18 11 Writings-off in Suspense (as per contra) .. .. 1,665 16 1 Productive works .. .. 12,502 16 5 — 32,348 17 10 Sundry debtors for interest — Fire relief .. .. .. 1,565 9 8 Flood relief .. .. .. 255 3 3 Frost relief .. .. .. 159 17 8 Hailstorm relief .. .. 58 4 7 Productive works .. .. 1,322 18 7 — 3,361 13 9 Interest accrued on advances— Fire relief .. .. .. 144 7 8 Flood relief .. .. .. 20 4 3 Frost relief .. .. .. 45 9 1 Hailstorm relief .. .. 6 18 Productive works .. .. 163 8 11 379 II 7 Debtors, sundry .. .. .. .. 207 14 4 Postponed interest .. .. .. .. 232 2 7 Property Account: Cider-manufacture—Advance secured on portion of property disposed of .. 259 14 9 Interest accrued thereon .. .. .. 3 114 Losses in Suspense .. .. .. .. 1,665 16 1 Interest on investments —- Accrued .. .. .. .. .. 34 1111 Overdue .. .. .. .. .. 0 18 7 OasJi Public Account .. .. .. .. 14,621 10 8 State Advances .. .. .. .. 1,122 1 0 Investments.. .. .. .. .. 9,250 0 0 Income and Expenditure Account .. .. 13,821 19 10 £77,310 4 3 £77,310 4 3

% Note. —Interest on overdue instalments has not been brought into account.

G. C. Rodda, F.R.A.N.Z., Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. The following comment is appended : In the opinion of the Audit Office the transfer to the credit of Income and Expenditure Account of interest due to Consolidated Fund, £8,000, should be appropriated by Parliament. —G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1932.

GOVERNMENT STORES MARINE INSURANCE FUND. (Established under section 134 of the Public Revenues Act, 1926.) Revenue Account foe the Year ended 31st Maech, 1932. Dr. £ s. d. Or. £ s. d. £ g. d. To Accumulated fund to Ist April, 1931 .. 17,671 5 8 By Claims— Defence Department .. 3 15 0 Insurable Value Premiums Lands and Survey .. .. 15 4 of Imports. (ss. percent.). at 1 n i ~ . Premiums- £ £ s. d. Nava! Defence .. 2 12 5 Agriculture Department .. .. 1,520 315 11 Post and Telegraph .. 213 3 Defence 8 11 10 Public Works .. .. 4,723 8 5 Education .. .. .. 238 0 11 10 Raihvays .. .. . 18 6 0 Health 7,840 19 12 0 Scientific and Industrial ReInternal Affairs .. .. 199 0 9 11 search •• •• •• 3 18 4 Industries and Commerce, Tourist, , , , _ . . 9 and Publicity .. 1,277 3 310 Accumulated fund as at 31st March, 1932 .. 16,250 10 4 Labour .. .. .. 146 0 7 4 Lands and Survey .. .. 10,873 27 3 9 Marine .. .. .. 1,414 3 10 9 Mines .. .. .. 16 0 0 10 Mental Hospitals .. .. 16,302 40 15 0 Naval Defence .. .. .. 64,947 162 7 5 Police .. .. .. .. 619 1 11 0 Post and Telegraph .. .. 118,775 296 18 7 Printing and Stationery .. .. 23,898 59 14 10 Prisons .. .. .. 816 2 0 9 Public Works .. .. .. 409,505 1,023 16 0 Railways .. .. .. 318,713 796 15 9 Scientific and Industrial Research .. 2,515 6 5 9 State Coal .. .. .. 2,416 6 0 9 State Eorests .. .. .. 1,934 416 8 Stamp Duties .. .. .. 2,219 5 10 11 989,619 2,474 1 5 Public Trust Office—lnterest at Common Fund rate on balance at credit .. 861 2 0 £21,006 9 1 £21,006 9 1 Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. £ s. d. Accumulated fund .. .. .. .. 16,250 10 4 Amount invested in the Common Fund of the Public Trust Office .. .. .. .. 15,910 16 0 Sundry debtors (departmental) .. .. 339 14 4 £16,250 10 4 £16,250 10 4 G. C. Rodda, F.R.A.N.Z., Accountant to the Treasury. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— J. H. Fowler, Deputy Controller and Auditor-General.

B. —1 [PT. IV], SUP. to 1932.

IMMIGRATION DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1932. Expenditure. Income. £ s. d. To Administration expenses — £ s. d. £ s. d. By Cables prepaid .. .. •. .. 139 16 0 Salaries— Exchange .. .. • • • • 0 4 3 New Zealand .. .. 3,067 17 11 Excess expenditure over income London .. •• 2,880 0 0 carried down — £ s. d. Temporary assistance .. 164 17 0 Administration Account .. 8,429 511 Immigration Account .. 4,845 12 9 6,112 14 11 13,274 18 8 Office expenses .. .. 1,004 14 I Supervision of domestics (Consolidated Fund) .. 13 2 Supervision of public-school boys .. .. • • 31 11 9 Rent Account .. 1,134 6 4 8,284 10 3 Grants, &c. .. .. . • ■ • 56 3 9 Passage-money (undesirables) .. • ■ 2 10 0 Cost of cables .. . ■ • • ■ • 168 5 2 Exchanges .. . • • - • • 0 7 9 Depreciation Reserve Account .. .. 57 9 3 £ s. d. Passage-money paid .. ..11,706 8 4 Less contributions by immi- £ s. d. grants .. 2,962 13 4 Less costs by Imperial Government .. 4,351 17 6 7,314 10 10 4,391 17 6 Loans of passage-money written off .. .. 44 15 3 Supervision of domestics (Public Works Fund).. 250 0 0 Charges and expenses raising loans (Public Works —Proportion chargeable to vote Immigration) .. . ■ •• • • 0 0 £13,414 18 11 £13,414 18 11 To Balance brought down— £ s. d. £ s. d. By Recoveries on account of expenditure on £ s. d. Administration Account .. 8,429 511 previous years: New Zealand Government Immigration Account .. 4,845 12 9 contributions towards passage-money .. 1,078 10 8 13,274 18 8 Supervision of public-school boys .. .. 4 7 4 Interest on capital .. .. 149,459 12 6 Office expenses .. .. .. .. 37 9 3 Excess of expenditure over income after charging interest — £ s. d. Administration Account .. 157,888 18 5 Public Works Fund National Development Account .. 3,725 5 6 161,614 3 11 £162,734 11 2 £162,734 11 2 Interest at 4| per cent, on capital and proportionate cost of raising Public Works loans have been included in the account, although the Department possesses no parliamentary appropriation. Balance-sheet as at 31st March, 1932. Liabilities. Assets. £ s. d. Capital Account— £ s. d. £ s. d. Furniture and fittings .. .. . . 722 bll Public Works Fund, 31st Stock— £ s. d March, 1931 .. .. 3,314,409 17 10 Stationery .. .. .. 75 0 0 Net expenditure, 1931-32 .. 5,265 10 7 Stamps .. .. .. 11 2 6 Proportionate charges and Blankets .. .. .. bI» 7 noii expenses of raising Public , . . „ .t. ~ Works loans, 1931-32 .. 159 0 0 Loans of passage-money to immigrants .. 1,177 lb 11 Assets in Suspense: Loans, passage-money .. 44 15 it 3,319,834 8 5 Cash in Deposits Account: Remittances to Less recoveries on account immigrants .. .. .. • • 25 0 0 expenditure previous years 209 19 7 Sundry debtors £ s. d. — 3,319,624 810 Departmental .. .. 6 5 4 Creditors— . Sundry 8 0 0 K . 4 Departmental .... 12 0 1 ... lsr, Qac ,o K Sundrv • ■ •• •• 12 15 3 Administration Account .. .. lō/,ssb 18 o ■ 24 15 4 National Development Ac- £ s. d. Reserves- ®ount 3,316,816 5 0 Depreciation .. .. 539 17 6 Excess of expenditure over Bad debts .. .. 50 0 0 income, 1931-32 .. 5 6 589 17 6 3,320,541 10 6 Passage-money deposited on behalf of immigrants .. .. 601 16 6 Imperial Government — Loans to immigrants recovered but not paid .. 77 7 5 Contributions of passagemoney recovered but not paid .. .. • • 1 > 106 14 0 Contributions of passagemoney recovered and held in Suspense .. .. 266 15 0 1,450 16 5 Recoveries on behalf of Commonwealth Migration Department (Australia) .. .. . • 410 0 Remittances to immigrants (amounts deposited in New Zealand for payment in England) .. 25 0 0 Writings-off in Suspense (passage-money) .. 44 15 3 Assets in Suspense (furniture and fittings) .. 66 6 8 Treasury Adjustment Account .. .. 158,075 ill £3,480,507 14 5 £3,480,507 14 5 H. D. Thomson, Under-Secretary. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note.—J. H. Fowler, Deputy Controller and Auditor-General.

B. —1 [PT. IV], SUP. TO 1932.

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLICITY. Income and Expenditure Account for the Year ended 31st March, 1932. Expenditure. Income. To Net loss after charging interest and portion of £ s. d. To Net profit after charging interest and portion of £ s. d. Head Office expenses — Head Office expenses : Rotorua electric Census and Statistics Office . . .. 22,600 12 1 system .. .. .. .. 5,967 10 6 Industries and Commerce Branch .. 6,637 6 6 Net loss after charging interest .. .. 104,207 16 6 Publicity Branch .. .. .. 14,379 7 9 Te Aroha .. .. .. .. 3,163 3 7 Rotorua Baths .. .. .. 13,145 19 9 Rotorua Sanatorium .. .. .. 1,033116 Rotorua Gardens .. .. .. 4,280 8 7 Rotorua water and drainage .. .. 3,71315 8 Rotorua reserves .. ■ .. .. 1,555 11 1 Rotorua wharves and beacons .. . . 394 3 8 Waimangu round trip .. .. .. 897 6 1 Waitomo hostel and guiding .. .. 4,408 10 3 Chateau Tongariro .. .. .. 4,065 22 Lake House, Waikaremoana .. .. 2,420 3 3 Morere Hot Springs .. .. .. 230 19 7 Hermitage Hostel (leased) .. .. 1,611 5 10 Te Anau steamer and hotel (leased) .. 1,131 19 10 Queenstown .. .. .. .. 683 1 2 Glade House, Milford Hostel, and track .. 6,282 16 10 Miscellaneous reserves .. .. .. 1,078 7 0 Passenger-booking bureaux .. .. 3,812 1 4 Sydney and Melbourne agencies .. .. 5,672 11 0 Toronto agency .. .. .. 2,992 15 11 Subsidies to inland mails .. .. .. 933 10 0 Subsidies to steamer services, &c. .. .. 629 4 0 Minor agencies .. .. .. 408 9 1 Subsidy to Rotorua Borough Council .. 1,170 0 0 Ex gratia payment to H. J. Manson .. 100 0 0 Miscellaneous expenditure not apportioned .. 396 19 4 Interest, National Development Account .. 346 4 2 £110,175 7 0 £110,175 7 0 PUBLICITY BRANCH. Working Account for the Year ending 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Advertising in newspapers, &c. .. .. 1,502 15 3 By Films, hire of, and sale of .. .. .. 433 1 7 Advertising in United Kingdom .. .. 2,846 13 2 Photos and pictures, sale of .. .. 202 16 5 Films, preparation of .. .. .. 2,465 16 9 Recoveries on account of advertising in United Folders, booklets, &c. .. .. .. 3,813 16 10 Kingdom .. .. .. .. 1,678 18 1 Grants towards expenses, lecturers, &c. .. 261 0 4 Miscellaneous advertising revenue .. .. 442 12 2 Miscellaneous publicity and general expenses .. 616 18 9 Balance carried down .. .. .. 12,636 12 6 Photos and pictures, preparation of .. .. 610 15 11 Reuters' telegrams .. .. •. 831 1 9 Salaries .. .. .. ■ ■ • ■ 1,645 12 5 Books, papers, &c. .. .. .. 228 1 11 Miscellaneous .. . . .. .. 92 9 0 Depreciation . . .. . . .. 438 2 8 Writings-off . . . . • • .. 40 16 0 £15,394 0 9 £15,394 0 9 £ s. d. £ s. d. To Balance brought down .. .. .. 12,636 12 6 By Net loss, to Income and Expenditure Account 14,379 7 9 Head Office expenses .. .. .. 1,549 17 0 Interest on capital .. .. .. 192 18 3 £14,379 7 9 £14,379 7 9 TE AROHA. Working Account for the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Stores at Ist April, 1931 .. •• 30 9 4 By Receipts .. .. .. .. .. .1,233 13 3 Salaries and wages .. .. .. .. 2,116 3 11 Stores on hand at 31st March, 1932 .. .. 26 14 4 Electric energy .. .. .. .. 73 7 3 Balance carried down .. .. .. 2,11444 Repairs, purchase of stores, &c. .. .. 370 1 2 Administration expenses .. .. .. 376 7 0 Depreciation .. .. 370 4 11 Writings-off .. .. • • • • 37 18 4 £3,374 11 11 £3,374 11 11 £ s. d. £ s. d. To Balance brought down .. .. .. 2,114 4 4 By Net loss, to Income and Expenditure Account 3,163 3 7 Head Office expenses .. .. - • 270 2 0 Interest on capital .. .. . . . . 778 17 3 £3,163 3 7 £3,163 3 7

B.—l [PT. IV], SUP. TO 1932.

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLlClTY—continued. ROTORUA BATHS. Working Account for the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Salaries and wages .. .. .. 8,213 0 7 By Receipts ... .. .. .. 5,464 2 8 Stores issued .. .. .. .. 1,105 13 5 Valuation of services rendered to Sanatorium 772 13 7 Repairs, travelling-expenses, &c. .. .. 334 15 11 Balance carried down .. .. .. 7,728 1 6 Electric energy and water charges .. .. 475 13 7 Administration expenses .. .. .. 737 14 9 Depreciation .. .. .. .. 3,016 16 11 Writings-off .. .. .. • • 81 2 7 £13,964 17 9 £13,964 17 9 £ s. d. £ b. d. To Balance brought down .. .. .. 7,728 1 6 By Net loss, to Income and Expenditure Account 13,145 19 9 Head Office expenses .. .. .. 430 17 0 Interest on capital .. .. .. 4,987 1 3 £13,145 19 9 £13,145 19 9 ROTORUA SANATORIUM. Working Account for the Year ended 31st March, 1932. Dr. £ s. d. Gr. £ s. d. To Stores on hand at Ist April, 1931 .. .. 392 6 8 By Fees receivable .. .. .. .. 5,598 8 6 Salaries and wages .. .. .. .. 2,018 2 4 Miscellaneous receipts .. .. .. 167 8 3 Purchase of stores .. .. .. .. 1,919 13 5 Stores at 31st March, 1932 .. .. .. 481 18 11 Freight, repairs, &c. .. .. .. 209 17 11 Balance carried down .. .. .. 281 15 5 Electric energy and water charges .... 178 15 I Value services rendered by Rotorua Baths staff.. 772 13 7 Administration expenses .. .. .. 496 6 1 Depreciation .. .. .. .. 328 8 7 Writings-off .. .. . • • ■ 213 7 5 £6,529 11 1 £6,529 11 1 £ s. d. £ s. d. To Balance brought down .. .. .. .281 15 5 By Net loss, to Income and Expenditure Account .. 1,033 11 6 Head Office expenses .. .. .. 323 8 6 Interest on capital .. .. .. .. 428 7 7 £1,033 11 6 £1,033 11 6 ROTORUA GARDENS. W t orking Account for the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Stores on hand at Ist April, 1931 .. .. 10 17 11 By Games fees, rents, &c. .. .. .. 906 16 6 Salaries and wages .. .. .. .. 2,452 8 4 Stores on hand at 31st March, 1932 .. .. 25 0 7 Stores issued .. .. .. .. 393 6 11 Balance carried down .. .. .. 3,05911 6 Electric energy and water charges .. .. 77 17 0 Freight, repairs, electric energy, &c. .. .. 22 19 9 Administration expenses .. .. .. 578 18 0 Depreciation .. .. .. .. 249 8 10 Writings-off .. ■. .. .. 205 11 10 £3,991 8 7 £3,991 8 7 £ s. d. £ s. d. To Balance brought down .. .. .. 3,059 11 6 By Net Loss, to Income and Expenditure Account.. 4,280 8 7 Head Office expenses .. .. .. 307 16 0 Interest on capital .. .. • .. .. 913 1 1 £4,280 8 7 £4,280 8 7 ROTORUA ELECTRIC SYSTEM. Working Account for the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Stores on hand at Ist April, 1931 .. .. 43 14 2 By Sales electrical energy .. .. .. 18,744 8 5 Salaries and wages .. .. .. 3,780 8 4 Discounts forfeited .. .. .. 306 17 0 Electrical energy purchased .. .. 3,424 18 1 Miscellaneous charges .. .. .. 570 211 Stores issued .. .. . . .. 901 6 10 Stores on hand at 31st March, 1932 .. .. 10 11 3 Freight, repairs, telephones, &c. .. .. 383 1 10 Administration expenses .. .. .. 713131 Depreciation .. .. .. .. 1,172 17 8 Writings-off .. .. .. .. 11214 5 Balance carried down .. .. .. 9,099 5 2 £19,631 19 7 £19,631 19 7 £ s. d. £ s. d. To Interest on capital .. .. .. 2,680 14 8 By Balance brought down .. .. .. 9,099 5 2 Head Office expenses .. .. .. 451 0 0 Net profit, to Income and Expenditure Account 5,967 10 6 £9,099 5 2 £9,099 5 2

B.—l [PT. IV], SUP. TO 1932.

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLlClTY—continued. ROTORUA WATER AND DRAINAGE. Working Account for the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Salaries and wages .. .. .. .. 733 2 3 By Water charges .. .. .. .. 4,298 11 8 Discounts allowed .. .. .. .. 270 12 9 Miscellaneous receipts .. .. .. 25 10 3 Stores issued .. .. .. .. 205 16 10 Electric energy charges .. .. .. 93 15 4 Administration expenses .. .. .. 497 11 6 Miscellaneous .. .. .. .. 61 0 4 Depreciation .. .. .. 1,809 4 6 Writings-off .. .. .. i. 25 12 5 Balance carried down .. .. .. 627 6 0 £4,324 1 11 £4,324 1 11 £ s. d. £ s. d. To Head Office expenses .. .. .. 324 3 0 By Balance brought down .. .. .. 627 6 0 Interest on capital .. .. .. .. 4,016 18 8 Net loss, to Income and Expenditure Account .. 3,713 15 8 £4,341 I 8 £4,341 1 8 ROTORUA RESERVES. Working Account for the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Salaries and wages .. .. .. .. 246 2 7 By Rents receivable .. .. .. .. 331 16 7 Stores issued, repairs, telephones, &e. .. .. 61 10 9 Interest on advances .. .. .. 187 3 1 Administration expenses .. .. .. 75 11 4 Balance carried down .. .. .. 0 10 5 Depreciation .. .. .. .. 134 0 5 Writings-off .. .. .. .. 2 5 0 £519 10 1 £519 10 1 £ a. d. £ s. d. To Balance brought down .. .. .. 010 5 By Net loss, to Income and Expenditure Account .. 1,555 11 1 Head Office expenses .. .. .. 189 12 0 Interest on capital .. .. .. 1,365 8 8 £1,555 11 I £1,555 11 1 ROTORUA WHARVES AND BEACONS. Working Account for the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Wages, maintenance, stores, &c. .. .. 40 9 10 By Wharfages .. .. .. .. .. 19 3 2 Writings-off .. .. .. .. 34 14 0 Balance carried down.. .. .. .. 183 4 8 Depreciation .. .. .. .. 127 4 0 £202 7 10 £202 7 10 £ s. d. £ s. d. To Balance brought down .. .. .. 183 4 8 By Net loss, to Income and Expenditure Account .. 394 3 8 Interest on capital .. .. .. .. 210 19 0 £394 3 8 £394 3 8 WAIMANGU ROUND TRIP. > Working Account for the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Stores on hand at Ist April, 1931 .. .. 39 17 10 By Round trip receipts .. .. .. 1,134 11 9 Salaries and wages .. .. .. .. 829 9 5 Rents receivable .. .. .. .. 110 17 10 Stores issued .. .. .. .. 154 2 6 Miscellaneous receipts .. .. .. 0 2 0 Repairs, &c. .. .. .. .. 17 6 11 Stores on hand at 31st March, 1932 .. .. 26 14 1 Administration expenses .. .. .. 141 7 0 Balance .. .. .. .. ~ 435 9 2 Writings-off ........ 26 17 3 Depreciation .. .. . - .. 498 13 11 £1,707 14 10 £1,707 14 10 £ s. d. £ s. d. To Balance brought down .. .. .. 435 9 2 By Net Loss, to Income and Expenditure Account 897 6 1 Head Office expenses .. .. .. 123 3 0 Interest on capital .. .. .. .. 338 13 11 £897 6 1 £897 6 1 s—B.5 —B. 1 [PT. IV], SUP. TO 1932.

B.—l [PT. IV], SUP. TO 1932.

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLICITY —continued. WAITOMO HOSTEL AND CAVES. Working Account foe the Year ended 31st March, 1932. Dr. £ s. d. Cr. ' £ s. d. To Stores on hand at Ist April, 1931 .. .. 410 17 9 By Board and accommodation .. .. . . 4,485 2 4 Salaries and wages .. . : i .. . . 2,398 11 3 Cave fees .. .. .. .. • • 2,522 16 1 Electric light and. power .. .. . • 881 6 6 Sale of aerated, waters, tobacco, &c. .. .. 252 4 0 Stores purchased .. .. .. .. 2,325 13 0 Hire of equipment .. .. .. .. 152 3 6 Freight, repairs, postages, &c. .. .. 928 9 2 Miscellaneous receipts .. .. .. 129 12 2 Depreciation .. .. .. •. 2,109 19 2 Stores on hand at 31st March, 1932 .. .. 559 6 3 Writings-off .. .. .. .. 78 18 0 Balance carried down .. .. .. 1,032 10 6 £9,133 14 10 £9,133 14 10 £ s. d. £ s. d. To Balance brought down .. .. .. 1,032 10 6 By Net loss, to Income and Expenditure Account 4,408 10 3 Head Office expenses .. .. .. 229 16 0 Interest on capital .. .. .. .. 3,146 3 9 £4,408 10 3 £4,408 10 3 CHATEAU TONGARIRO. Working Account for the Five Months ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Stores on hand at 12th November, 1931 .. 433 6 0 By Board and accommodation fees .. .3,444 1 11 Salaries and wages .. .. .. 1,932 15 2 Sale of sweets, tobacco, &c. .. .. .. 280 15 4 Purchase of stores .. .. .. .. 3,301 17 8 Miscellaneous receipts .. • • •. 365 9 0 Freight, repairs, travelling-expenses, &c. .. 1,076 5 9 Stores on hand at 31st March, 1932 .. .. 1,228 6 7 Advertising .. .. .. .. 271 2 9 Balance carried down .. .. .'. 2,438 12 11 Depreciation .. .. .. .. 741 18 5 £7,757 5 9 £7,757 5 9 £ s. d. ' £ s. d. To Balance brought down .. .. .. 2,438 12 11 By Net Loss, to Income and Expenditure Account 4,065 22 Head Office expenses .. .. .. 120 14 0 Interest on capital .. .. .. .. 1,505 15 3 £4,065 22 £4,065 22 LAKE HOUSE, WAIKAREMOANA. Working Account for the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Stores on hand at Ist April, 1931 .. .. 210 15 3 By Board and accommodation fees * ..< . . 1,374 9 0 Salaries and wages .. .. .. .. 881 18 6 Launch and boat hire .. .. .. 237 11 0 Purchase of stores .. .. .. .. 1,127 19 7 Miscellaneous receipts .. .. .V 537 710 Freight, postages, repairs, &c. .. .. 412 16 3 Stores on hand at 31st March, 1932 .. .. 300 13 10 Electric light and power .. .. .. 251 9 2 Balance carried down .. .. 1,277 11 2 Depreciation .. .. .. .. 650 10 0 Writings-off .. .. .. .. 192 4 1 £3,727 12 10 £3,727 12 10 £ s. d. £ s. d. To Balance brought down .. .. .. 1,277 11 2 By Net Loss, to Income and Expenditure Account 2,420 3 3 Head Office expenses .. .. .. 204 10 0 Interest on capital .. .. .. .. 938 2 1 £2,420 3 3 £2,420 3 3 MORERE HOT SPRINGS. Working Account for the Year ended 31st March, 1932 Dr. £ s. d. Cr. £ s. d. To Salaries and wages .. .. .. .. 238 10 0 By Bath fees .. .. .» .. .. 417 19 3 Repairs, stores, &c. .. .. .. .. 69 2 8 Miscellaneous receipts .. .. .. 22 0 0 Depreciation .. .. .. 102 6 8 Balanoe carried down.. .. .. .. 29 19 11 £439 19 3 £439 19 3 £ s. d. £ s. d. To Head Office expenses .. .. .. .. 57 13 0 By Balance brought down .. .. .. 29 19 11 Interest on capital .. .. .. .. 203 6 6 Net loss, to Income and Expenditure Account .. 230 19 7 £260 19 6 £260 19 6

B. —1 [PT. IV], SUP., to 1932.

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLlClTY—continued. MOUNT COOK HERMITAGE. s'- >■" ■■ Working Account foe the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Miscellaneous expenses .. .. .. 512 0 By Rents receivable .. .. .. . • 582 5 0 Depreciation .. .. .. 736 18 4 Interest on advances .. .. .. 767 2 0 Interest on capital .. .. .. .. 2,218 2 6 Net Loss to Income and Expenditure Account.. 1,611 510 ■' £2,960 12 10 £2,960 12 10 TE ANAU STEAMER AND HOTEL. Working Account for the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Depreciation .. .. .. .. 576 19 4 By Rent .. .. .. .. • • 269 1 9 Interest on capital .. .. .. .. 824 2 3 Net Loss, to Income and Expenditure Account 1,131 19 10 £1,4 01 1 7 £1,401 1 7 QUEENSTOWN. Working Account for the Year ended 31st March, 1932. Dr. £ s. d. Or. £ *■ d. To Salaries and wages .. .. .. .. 542 12 2 By Games'fees .. .. .. * ■ ■• , 189 5 0 Stores, freight, repairs, &c. .. .. .. 54 7 2 Miscellaneous receipts .. .. • • 54 8 7 Depreciation .. .. . .. 83 10 9 Balance carried down.. .. .. .. 436 16 6 £680 10 I £680 10 1 £ s. d. £ b. d. To Balance brought down .. .. .. 436 16 6 By Net loss, to Income and Expenditure Account .. 683 1 2 Head Office expenses .. .. .. 58 14 0 Interest on capital .. .. .. 187 10 8 £683 1 2 £683 1 2 GLADE HOUSE, MILFORD HOSTEL, AND TRACK. Working Account for the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Stores on hand at Ist April, 1931 .. .. 1,396 710 By Board and accommodation fees .. .. 1,234 6 6 Salaries and wages .. .. .. .. 1,236 0 5 Launch and boat hire .. .. .. 141 0 0 Maintenance of track (stores, tools, wages, &c.) .. 477 2 9 Sale of tobacco, sweets, &e. .. .. .. 114 15 2 Purchase of stores .. .. .. .. 1,643 7 6 Miscellaneous receipts .. .. .. 191 0 7 Freight, repairs, travelling-expenses, &c. .. 879 9 8 Stores on hand at 31st March, 1932 .. .. 1,410 6 9 Depreciation .. .. .. .. 1,520 17 8 Balance carried down .. .. .. 4,158 15 4 Writings-off .. , .. .. .. 96 18 6 £7,250 4 4 £7,250 4 4 £ s. d. £ s. d. To Balance brought down .a .. .. 4,158 15 4 By Net loss, to Income and Expenditure Account 6,282 16 10 Head Office expenses .. .. .. 264 1 0 Interest on capital .. .. .. 1,860 0 6 £6,282 16 10 £6,282 16 10 MISCELLANEOUS RESERVES. Working Account for the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Salaries .. .. .. .. .. 194 18 4 By Rents .. .. .. .. .v 170 0 2 Stores, freight, repairs, &c. .. .. .. 94 14 6 Balance carried down .. .. 476 4 3 Miscellaneous .. .. .. .. 126 13 0 Depreciation .. .. .. .. 229 18 7 £646 4 5 £646 4 5 £ s. d. . £ j. s. d. To Balance brought down .. .. .. 476 4 3 By-Net loss, to Income and Expenditure Account .. 1,078 7 0 Office expenses .. .. .. 125 16 5 .k n>!n-»,r: Interest oh capital .. .. .. .. 476 6 4 £1,078 7 0 £1,078 7 0

B. —1 [PT. IV], SUP. TO 1932.

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLlClTY—continued. PASSENGER BOOKING. Wobking Account for the Year ended 31st March, 1932. Dr. Cr. £ s. d. To Net loss at— £ s. d. By Commission on Government ticket orders .. 543 11 5 Auckland .. .. .. .. 764 311 Miscellaneous receipts .. .. .. 339 1 8 Rotorua .. .. .. .. 94 12 4 Net loss, to Income and Expenditure Account .. 3,812 1 4 Wanganui .. .. .. .. 399 16 0 Wellington .. .. .. .. 259 14 5 Christchurch .. .. .. .. 843 7 9 Dunedin .. .. .. .. 246 11 8 1 nvercargill .. .. .. .. 297 1 11 Greymouth .. .. .. .. 43 6 3 Nelson .. .. .. .. .. 300 16 0 Miscellaneous expenses .. .. .. 337 4 0 Head Office expenses .. .. 1,108 0 2 £4,694 14 5 £4,694 14 5 SYDNEY AND MELBOURNE OFFICES. Working Account for the Year ended 31st March, 1932. Dr. £ s- d. Cr. £ s. d. To Salaries and allowances .. .. .. 2,828 1 9 By Commission earned .. .. .. 103 13 8 Rent .. .. .. .. .. 1,702 10 2 Net loss, to Income and Expenditure Account .. 5,672 11 0 Postages, printing and stationery, travellingexpenses, &e. .. .. .. 1,093 9 4 Depreciation .. .. .. .. 94 12 1 Interest on capital .. .. .. .. 57 11 4 £5,776 4 8 £5.776 4 8 TORONTO OFFICE. Working Account for the Year ended 31st March, 1932. Dr. £ S. d. Cr. £ s. d. To Salaries, wages, and allowances .. .. 1,693 6 8 By Net loss, to Income and Expenditure Account .. 2,992 15 11 Rent .. .. .. .. •• 41178 Exchange, postages, travelling-expenses, &c. .. 835 10 2 Depreciation .. .. .. .. 32 5 8 Interest on capital .. .. .. .. 20 5 9 £2,992 15 11 £2,992 15 11 CENSUS AND STATISTICS OFFICE. Working Account for the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Salaries .. .. .. •• •• 15,695 13 7 By Sale of statistical publications .. .. 636 16 7 Freight and cartage .. .. .. 36 13 7 Work done on power machines .. .. 2,369 15 11 Fuel and light .. .. .. .. 115 0 0 Miscellaneous receipts .. .. .. 474 10 8 Maintenance of mechanical appliances .. 42 4 0 Balance carried down .. .. .. 21,845 4 11 Postages .. .. .. •• 1,535 18 7 Printing and stationery .. .. .. 987 110 Rent .. 1,043 16 8 Preparation of statistical publications .. 4, 445 8 5 Collection of statistics ' .. .. .. 604 18 0 Telephone services .. .. .. 75115 Depreciation .. .. •. • • 682 11 8 Miscellaneous .. .. .. •. 61 10 4 ; £25,326 8 1 £25,326 8 1 £ s. d. £ s. d. To Balance brought down .. .. .. 21,845 411 By Net loss, to Income and Expenditure Account.. 22,600 12 1 Head Office expenses .. .. .. 160 11 8 Interest on capital .. .. .. 594 15 6 £22,600 12 1 £22,600 12 1

B.—l [PT. IV], SUP. TO 1932.

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLICITY- —continued. INDUSTRIES AND COMMERCE BRANCH. Working Account for the Year ended 31st March, 1932. Dr. £ s. d. Or. £ s. d. To Salaries .. .. .. .. .. 4,343 17 8 By Gas Regulations Account .. .. .. 207 5 9 Advertising .. .. .. .. 107 9 4 Balance carried down .. .. .. 6,358 8 8 Freight and cartage .. .. .. 151711 Industrial Exhibition .. .. .. 42 16 2 Printing and stationery and office fittings and requisites .. .. .. .. 288 9 11 Postages .. .. .. .. .. 178 8 9 Rail passes to H.M. Trade Commissioners .. 270 2 1 Rent 794 18 11 Telephones .. .. .. .. 114 2 9 Travelling allowances and expenses .. .. 41 1 0 Office cleaning, fuel, and light .. .. 64 10 6 Miscellaneous .. .. .. .. 20 17 3 Depreciation .. .. .. .. 184 11 0 Writings-off .. .. .. • ■ 98 11 2 £6,565 14 5 £6,565 14 5 £ s. d. £ s. d. To Balance brought down .. .. .. 6,358 8 8 By Net Loss, to Income and Expenditure Account.. 6,637 6 6 Head Office expenses .. .. .. 150 0 0 Interest on capital .. .. .. .. 128 17 10 £6,637 6 6 £6,637 6 6 Balance-sheet as at 31st March, 1932. Liabilities. Assets. Capital — £ S. d. £ s. d. £ s. d. £ s. d. Public Works Fund .. ..675,307 15 5 Land.. .. .. .. .. 188,147 7 9 Consolidated Fund .. .. 138,599 8 1 Buildings .. .. .. 315,091 6 9 813,907 3 6 Less writings-off in Suspense .. 214 10 9 Liabilities to Miscellaneous Ad- —-— 314,876 16 0 vances Account .. .. .. 4,523 17 6 Stores .. .. .. .. 9,331 2 5 Creditors — Motor-vehicles .. .. .. 1,067108 Departmental .. •• 1,158 1 9 Live-stock .. .. .. 792 12 2 Sundry .. .. .. 3,658 610 Less writings-off in Suspense .. 56 17 1 4,816 8 7 ■ ■ 735 15 1 Passenger Booking— Furniture and fittings .. .. 45,218 19 8 ♦ Ticket Sales Account .. .. .. 8,162 4 0 Less writings-off in Suspense .. 200 17 1 Deposits on Tours Account .. .. .. 626 12 1 45,018 2 7 Reserve for depreciation .. .. .. 108,431 19 3 Debtors — Reserve for doubtful debts .. .. .. 508 13 8 Departmental .. .. 2,202 0 3 Sundry .. .. .. 6,377 10 3 — 8,579 10 6 Water and drainage systems .. .. 98,512 6 4 Rotorua electric system: Land, transmission-line, buildings, &c. 58,838 10 1 Less writings-off in Suspense .. 24 6 3 58,814 3 10 Plant and machinery .. .. .. 11,346 19 4 Wharves and slipways .. .. .. 7,394 19 7 Electric systems at hostels .. 19,902 12 5 Less writings-off in Suspense .. 0 19 0 — 19,901 13 5 Steamers, launches, and boats .. 12,219 10 11 Less writings-off in Suspense .. 150 8 0 12,069 2 11 Bridges .. .. .. .. 6,921 18 2 Garden implements .. .. 1,253 13 10 Less writings-off in Suspense .. 3 18 0 1,249 15 10 National Development Account .. .. 8,839 9 2 Linen, cutlery, crockery, silverware, &c. .. .. .. 11,121 16 5 Less writings-off in Suspense .. 148 10 7 10,973 5 10 Telephone-lines .. .. .. .. 2,213 8 3 Gas-testing equipment .. .. .. 778 10 3 Refrigerating-plant (London), half-share .. 270 13 8 Exhibition material .. .. .. .. 475 9 4 Mechanical appliances (Census Office) .. .. 12,250 16 2 £ s. d. Photographic apparatus .. .. 3,901 2 6 Less writings-off in Suspense .. 15 18 I — 3,885 4 5 Cash in hand of receivers .. .. .. 807 8 0 Advance, Rotorua Golf Club .. .. .. 3,356 10 0 Cash on deposit .. .. .. .. 979 15 11 Cash in General Post Office .. .. .. 19 6 9 Remittances in transit and outstanding balances at tourist bureaux .. .. .. .. 5,940 14 11 Treasury Adjustment Account.. .. .. 2,011 5 0 Income and Expenditure Account: Excess expenditure over income .. .. .. ..104,207 16 6 £940,976 18 7 £940,976 18 7 Note. —The accounts include charges against the Department for assessed rent, interest, and capital expenditure from Public Works Fund for which the Department possesses no parliamentary appropriations. G. W. Clinkard, A.R.A.N.Z., General Manager. J. Houston, Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed theieby, subject to the above departmental note. —J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1932.

LANDS AND SURVEY DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1932. Expenditure. Income. £ s. d. To Annual appropriations as under : — £ s. d. £ s. d. By Administration expenses from other funds .. 64,546 5 4 Salaries .. .. .. 178,125 2 5 Miscellaneous services, &c., for other DepartSurveys .. .. .. 13,595 12 5 ments .. .. .. .. .. 41,171 4 6 Rent of offices .. .. 10,945 19 11 Miscellaneous office fees .. .. .. 4,104 3 2 Reconstruction of Hawke's Lease fees .. .. .. .. 2,302 4 11 Bay .. .. .. 10,710 0 2 Lithographs .. .. .. .. 2,082 2 8 Inspection of Grown lands .. 9,301 7 2 Valuation fees .. .. .. .. 877 15 10 Grants and subsidies .. 21,437 17 0 Recoveries on account standard surveys .. 536 2 3 Postages, &c. .. .. 5,380 9 6 Interest on advances, Greymouth Technical and Land Board fees .. .. 3,753 13 9 Hokitika High Schools Account .. .. 51 5 9 Travelling-expenses .. 3,280 14 1 Timber-floating fees .. .. .. 11 10 0 Advertising .. .. 2,504 5 2 Miscellaneous .. .. .. .. 66 12 8 Maintenance: Motor-vehicles, Balance carried down .. .. .. 161,720 18 % £2,231 17s. 4d.; office equipment, £563 lis. 2d... 2,795 8 6 Office requisites .. .. 3,320 18 3 Telephones .. .. 918 10 10 Education reserve .. 434 17 3 Sundry office expenses .. 2,036 17 1 268,541 13 6 Depreciation on departmental assets— Furniture and fittings .. 1,531 13 8 Machinery and instruments.. 1,639 13 11 Motor-vehicles .. .. 1,691 4 5 4,862 12 0 Departmental assets written off : Writings-off in Suspense .. .. .. .. 2,285 910 Lithos used in office and issued free to other Departments .. .. .. . • 1,305 0 6 Rates on unoccupied areas in Rangitaiki and Hauraki Plains Drainage Districts.. .. 368 17 10 Discount on lithos, &c. .. .. .. 102 2 1 Miscellaneous .. .. .. . • 4 10 0 £277,470 5 9 £277,470 5 9 , £ s. d. £ s. d. By Adjustment on account of previous years .. 586 16 2 To Balance brought down .. .. .. 161,720 18 8 Balance: Excess of expenditure over income Interest on capital .. .. .. 5,167 14 1 for year ended 31st March, 1932 .. .. 166,301 16 7 £166,888 12 9 £166,888 12 9 The above account includes charges for assessed rents on Government buildings, interest on capital, and administration expenses iu respect of territorial revenue, for which the Department has no parliamentary appropriation. Balance-sheet as at 31st March, 1932. Liabilities. Assets. £ s. d. £ s. d. £ s. d. Capital Account .. .. .. .. 121,413 8 4 Furniture and fittings .. .. .. 19,752 8 0 Sundry creditors — Machinery and instruments .. .. .. 18,146 1 7 Departmental .. .. 1,216 12 4 Motor-vehicles .. .. .. .. 9,336 11 10 Miscellaneous .. .. 1,148 14 4 Lithographs, &c. .. .. .. .. 70,371 6 3 Payments in advance— Publications .. .. .. .. 776 10 0 Account lithos .. .. 1 14 5 Payments out of Consolidated Fund Miscellaneous office fees ..4 6 0 on account of compensation Instruments .. 20 0 0 for improvements— £ s. d. 2,391 7 I Otago University Endowment .. 444 2 4 Depreciation Reserves— Greymouth Technical and HokiFurniture and fittings .. 9,297 7 6 tika High Schools .. .. 1,136 8 4 Machinery and instruments .. 10,622 9 0 — 1,580 10 8 Motor-vehicles .. .. 5,347 16 11 Advances Kauri-gum Control Board .. 1,450 0 0 25,267 13 5 DebtorsReserve for obsolete lithographs .. .. 21,042 0 0 Departmental .. .. 7,646 1 3 Writings-off in Suspense .. .. .. 418 9 7 Local bodies for standard surveys 2,283 19 4 Suspense Account .. .. .. . ■ 25 0 0 Miscellaneous office fees .. 686 0 8 Treasury Adjustment Account .. .. 128,879 0 0 For lithos supplied .. .. 105 710 For instruments supplied .. 55 0 0 Miscellaneous .. .. 257 3 9 11,033 12 10 Stamps on hand .. .. .. .. 92 11 11 Unexpired railway season tickets .. .. 176 19 2 Losses in Suspense : Lithos, stores, &c. .. 418 9 7 Income and Expenditure Account: Excess of of expenditure over income for year ended 31st March, 1932 .. .. .. .. 166,301 16 7 £299,436 18 5 £299,436 18 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.—G. F. C. Campbell, Controller and Auditor-General.

B. —1 [PT. IV], SUP. TO 1932

LANDS AND SURVEY DEPARTMENT. PRIMARY EDUCATION ENDOWMENT DEPOSITS ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1932. Receipts. Payments. £ B . d. To Balance— £ s. d. £ s. d. By Payments for primary-education purposes .. 79,385 10 10 Cash in Deposit Account .. 2,145 7 5 Administration expenses .. .. .. 4,246 17 2 Investment Account .. 11,850 0 0 Maintenance and repairs .. .. .. 255 1 11 —— 13,995 7 5 Survey costs, &c. .. .. .. 472 1 li Rents under section 30, Education Reserves Refunds of revenue .. .. .. 585 4 3 Act, 1928 .. .. .. 83,793 5 6 Cash in Deposit Account at £ s. d. Sales under section 27, Education Reserves 31st March, 1932.. .. 4,679 12 5 Act, 1928 .. .. .. •• 2,001 0 0 Investment Account .. 11,850 0 0 Interest on cash and investments held by 16,529 12 5 Public Trustee.. .. .. .. 1,151 10 7 Interest on investments .. . i .. 533 5 0 £101,474 8 6 £101,474 8 6 Revenue Account for Year ended 31st March, 1932. Dr. £ s. d. Gr. £ s. To Administration expenses .. .. .. 4,233 6 0 By Accrued rents .. .. .. .. 121,188 14 3 Survey costs .. .. .. .. 138 19 11 Accrued royalties .. .. .. 1,460 7 2 - Maintenance and repairs .. .. .. 286 19 2 Interest on cash and investments held by Depreciation reserve on buildings .. .. 24 11 0 Public Trustee.. .. .. .. 1,135 2 7 Remissions of rent .. .. .. 3,422 17 9 Interest on investments .. .. .. 533 5 0 Remissions under the Deteriorated Lands Act, 1925 .. .. .. .. .. 361 22 Irrecoverable rents .. .. .. 70 10 4 Interest under section 20, Discharged Soldiers Settlement Amendment Act, 1923 .. 24 5 0 Payments for primary-education purposes .. 79,385 10 10 Balance carried down .. .. .. 36,369 6 10 £124,317 9 0 £124,317 9 0 £ s. d. £ s. d. To Balance.. .. .. .. .. 50,780 15 8 By Balance from previous year .. .. 14,185 12 8 Adjustment on account of previous year — Hawke's Bay District, &c. .. .. 225 16 2 Balance brought down .. .. .. 36,369 610 £50,780 15 8 £50,780 15 8 Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. Capital .. .. .. .. .. 2,316,270 7 3 Endowment lands — £ s. d. £ s . d. Appreciation of land-values .. .. 196,177 22 Leased .. .. 2,409,510 15 7 Public Works Fund —Roading (section 17, Land Unleased .. .. 65,592 19 9 Laws Amendment Act, 1927) .. .. 3,669 10 6 Land for Settlements Ac - Discharged Soldiers Settlement Account — count—Land Account Merged interest under section 20, Discharged (section 6, Land Laws Soldiers Settlement Amendment Act, 1923 .. 614 5 11 Amendment Act, 1929) 177 19 1 Sundry creditors— £ s. d. 2,475,281 14 5 Departmental .. .. 1,457 18 8 Buildings .. .. 5,819 11 11 Miscellaneous .. .. 9 12 4 Less Depreciation Reserve 192 6 4 — 1,467 11 0 5,627 5 7 Rents charged in advance .. .. .. 24,464 6 7 Sundry debtors— Rents paid in advance .. .. •• 737 10 1 Rents .. .. 64,117 1 11 Writings-off in Suspense .. .. .. 71 9 8 Royalties .. .. 2,236 11 8 Revenue Account balance .. .. .. 50,780 15 8 Principal instalments on buildings .. .. 150 16 6 Interest on cash and investments .. .. 14 12 6 Sundries .. .. 39 7 9 66,558 10 4 Unallocated arrears Hawke's Bay District .. 10 4 Postponed rent .. .. .. .. 8,119 2 1 Interest accrued but not due on investments .. 206 8 11 Losses in Suspense .. .. .. 71 9 8 Investments held by Public £ s. d. Trustee .. .. 1,600 0 0 Cash held by Public Trustee 20,257 15 1 21,857 15 1 Cash in Public Account at 31st March, 1932—Deposits Account— Cash .. .. .. 4,679 12 5 Investments .. .. 11,850 0 0 16,529 12 5 £2,594,252 18 10 £2,594,252 18 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 dulv examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. The following comment is appended : The charges on land with respect to expenditure under section 47 of the Land for Settlements Act, 1925, or the corresponding provisions of any former Act, have not been abolished as required by section 17 (5) (b) of the Land Laws Amendment Act, 1927. —J. H. Fowler, Deputy Controller and Auditor-General.

B. —1 [PT. IV], SUP. TO 1932.

LANDS AND SURVEY DEPARTMENT—continued. SECONDARY EDUCATION ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1932. Receipts. £ s. d. £ s. d. Payments. £ a. d. To Balance in Deposit Account, By Payments to secondary schools .. .. 8.010 17 1 Ist April, 1931— Administration expenses .. .. .. 475 5 1 C as h .. .. .. 3,858 7 5 Maintenance and repairs .. .. .. 45 5 9 Investments .. .. 600 0 0 Rotorua College and Grammar School .. 640 8 0 4,458 7 5 Refunds of revenue.. .. .. .. 10 10 6 Rents under section 30, Education Reserves Balance in Deposit Account at Act, 1928 .. .. •• •• 9,442 12 6 31st March, 1932 — £ s. d. Sales under section 27, Education Reserves Act, Cash .. .. .. 4,474 2 5 1928 .. .. .. .. • • 246 0 0 Investments .. .. 600 0 0 Interest on investments .. .. .. 27 0 0 5,074 2 5 Interest on cash and investments held by Public Trustee .. .. ■ • • • 82 8 11 £14,256 8 10 £14,256 8 10 Revenue Account for the Year ended 31st March, 1932. jf>. £ s. d. Gr. £ s. d. To Administration expenses .. .. .. 495 I 8 By Accrued rent .. .. .. .. 13,084 7 7 Irrecoverable rents .. .. .. 59 11 5 Interest on cash held by Public Trustee .. 40 13 2 Remissions under Land Act, 1924 .. .. 363 1 3 Interest on investments .. .. .. 27 0 0 Repairs and maintenance .. .. .. 45 5 9 Rotorua College and Grammar School .. 640 8 0 Payments to secondary schools .. .. 8,010 17 1 Balance carried down .. .. * • 3,537 15 7 £13,152 0 9 £13,152 0 9 £ s. d. £ s. d. To Balance .. .. . • •• •• 8,612 6 3 By Balance from previous year .. .. 5,026 2 7 Adjustment on account of previous year — Hawke's Bay District, &c. .. .. 48 8 1 Balance brought down .. .. .. 3,537 15 7 £8,612 6 3 £8,612 6 3 Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. Capital .. .. . ■ ■ • • • 208,352 9 4 Endowment lands — £ s. d. £ s. d. Appreciation in land-values .. .. .. 56, 553 8 1 Leased .. .. .. 256,584 4 9 Public Works Fund —Roading (section 17, Land Unleased .. .. .. 10,587 16 2 Laws Amendment Act, 1927) .. ■■ 2,235 17 11 267,172 0 11 Sundry creditors — £ a. d. Sundry debtors for rent .. .. .. 4,14,6 13 3 ft en ts .. .. .. 76 11 0 Unallocated arrears Hawke's Bay District .. 016 Departmental.. .. .. 197 10 5 Postponed rent .. .. .. .. 1,912 10 3 274 1 5 Interest accrued but not due on investments .. 919 3 Rotorua College and Grammar School .. .. 640 8 0 Overpayment to secondary schools .. .. 640 8 0 Rents charged in advance .. .. .. 3,083 8 9 Losses in Suspense .. .. .. .. 24 3 4 Writings-off in Suspense .. .. .. 24 3 4 Cash held by Public Trustee .. .. .. 796 4 2 Revenue Account balance .. .. .. 8,612 6 3 Cash in Public Account at 31st March, 1932—Deposits Account— £ s. d. Cash .. .. .. 4,474 2 5 Investments.. .. .. 600 0 0 5,074 2 5 £279,776 3 1 £279,776 3 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. The following comment is appended : The charges on land with respect to expenditure under section 47 of the Land for Settlements Act, 1925, or the corresponding provisions of any former Act, have not been abolished as required by section 17 (5) (b) cf the Land Laws Amendment Act, 1927. —J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1932.

LANDS AND SURVEY DEPARTMENT—continued. WANGANUI RIVER TRUST ACCOUNT. Receipts and Payments Account foe the Year ended 31st Mahch, 1932. Receipts. £ s. d. Payments. £ s. d. « To Balance in Local Bodies' Deposit Account of the By Administration expenses paid to the Consolidated Receiver of Land Revenue, Wellington, at Fund under section 6 of the Wanganui River Ist April, 1931 180 11 3 Trust Act, 1891 22 5 3 .... 445 2 1 Amount paid over to the Wanganui River Trust under Wanganui River Tlust Act, 1891 .. 419 16 8 Loan repayments under section 58, Reserves and other Lands Disposal and Public Bodies Empowering Act, 1919 .. .. . • 78 010 " Thirds," " fourths," &c., deducted under section 139, Land Act, 1924 .. .. •• 11 14 4 Balance in Local Bodies' Deposit Account of Receiver of Land Revenue, Wellington, as at 31st March, 1932 .. .. .. ■ • 93 16 3 £625 13 4 £ 625 13 4 Revenue Account foe the Year ended 31st Maech, 1932. Dr. £ s - d- Cr. £ oin To Administration expenses due to Consolidated Fund By Balance brought down from previous year .. 924 12 10 under section 6, Wanganui River Trust Act, 1891 22 5 3 Accrued rent .. • ■ • • • • Amount due to the Wanganui River Trust under Accrued interest .. .. .. •• Wanganui River Trust Act, 1891 .. • • 419 16 8 Irrecoverable rents .. .. . • • • 85 12 9 Loan-repayment under section 58, Reserves and other Lands Disposal and Public Bodies Empowering Act, 1919 .. • • • • 78 010 Remissions of rent .. •. ■ • • • 56 1 6 Remissions of rent granted consequent upon determination of Dominion Revaluation Board 24 0 0 " Thirds," " fourths," &0., deducted under section 139 of the Land Act, '1924 .. .. 11 14 4 Balance carried down .. .. • • 856 16 3 £!,554 7 7 £1,554 7 7 Balance-sheet as at 31st Maech, 1932. Liabilities. £ s. d. Assets. , „ , Capital .. .. •• •• •• 16,404 12 6 Endowment lands—• k s. d. i s. a. Sundry creditors for rents paid in advance .. 19 18 6 Leased .. .. •• 15.546 2 6 Rents charged in advance 159 15 0 Unleased 16,149 12 6 Writmgs-off in Suspense .. • • • • , * Revenue Account —Balance carried forward .. 856 16 3 Sundry debtors for— Rents .. •• •• /o/ io o Interest on sales .. •• 8 19 11 Sales .. • • • • 245 0 0 — 991 16 5 Interest on sales accrued but not due .. .. 3 7 4 Rents postponed .. . • • • • ■ 202 9 9 Losses in Suspense Account .. . • • • 85 12 9 Cash in Local Bodies' Deposit Account of Receiver of Land Revenue, Wellington, as at 31st March, 1932 .. .. •• •• •• 93 16 3 £17,526 15 0 £17,526 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. The following comment is appended : As there is doubt as to whether section 58, Reserves and other Lands Disposal and Public Bodies Empowering Act, 1919, is sufficient authority for the loanrepayment of £78 0s lOd. to the Land for Settlements Account, the Lands Department has arranged tor the introduction of legislation dealing with recoveries of this nature.—J. H. Fowlee, Deputy Controller and AuditorGeneral. 6 —B. 1 [PT. IV], SUP. TO 1932.

B. —1 [PT. IV], SUP. TO 1932.

LEGISLATIVE DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1932. Expenditure. £ s. d. Income. £ s. d. To Cleaning .. .. .. .. 3,064 0 1 By Sales of publications .. .. .. 4,014 11 11 » Uniforms .. .. .. .. 117 22 Sales of " Index to the Laws of New Zealand," Telephones .. .. .. .. 585 7 1 profit on .. .. .. .. 145 17 0 Rent .. .. .. .. .. 29,336 0 0 Hire of typewriter .. .. .. 3 4 1 Salaries .. .. .. .. 30,498 16 10 Excess of expenditure over income carried Laundry .. .. .. .. 156 16 10 down .. .. .. ... 176,925 12 8 Postage and telegrams .. .. .. 2,875 13 7 Fuel, light, &c. .. .. .. .. 3,288 12 0 Maintenance of grounds .. .. .. 1,214 15 0 Repairs to typewriters .. .. .. 18 0 7 Newspapers .. .. .. .. 240 15 5 Winding clocks and other sundry accounts .. 369 19 4 Repairs and maintenance, furniture, and fittings 202 15 3 Depreciation on furniture, fittings, library, &c. 7,322 19 7 Postage-stamps supplied to members .. 2,356 0 0 Supply of statistical publications to members 493 14 9 i Annotation of statutes .. .. .. 263 11 1 Stores consumed .. .. .. .. 130 17 4 Printing and stationery .. .. .. 17,741 7 4 Railway concessions and travelling-expenses of members .. .. .. .. 28,516 9 5 Honoraria and allowances to members .. 41,766 14 1 Bellamy's— £ s. d. Salaries .. .. .. 7,002 4 0 Laundry .. .. .. 264 4 5 Maintenance of staff .. 1,043 5 0 Cleaning, &c. .. .. 320 0 0 Fuel .. .. .. 700 0 0 Printing and stationery .. 70 0 0 Rent .. .. .. 1,000 0 0 Depreciation on furniture and fittings .. .. 129 4 6 10,528 17 11 £181,089 5 8 £181,089 5 8 To Excess of expenditure over income brought £ s. d. By Excess of expenditure over income after charg- £ s. d. down .. .. .. .. 176,925 12 8 ing interest on capital .. .. 183,005 11 4 Interest on capital— £ s. d. Legislative .. .. 5,835 18 0 Bellamy's .. .. .. 244 0 8 6,079 18 8 £183,005 11 4 £183,005 11 4 Note. The following charges are included for which the Department possesses no parliamentary appropriation: Rental value as assessed by the Public Works Department; interest at 4£ per cent, on capital. Balance-sheet as at 31st March, 1932. Liabilities. Assets. £ s. d. Capital, 31st March, 1932—■ £ s. d. £ s. d. Bellamy's: Crockery, &c. .. .. .. 3,784 7 2 Legislative .. .. .. 130,484 18 1 Furniture and fittings— £ s. d. Bellamy's .. .. .. 5,507 7 8 Legislative.. .. .. 32,369 3 1 135,992 5 9 Bellamy's .. .. .. 1,723 0 6 Sundry creditors— 34 qq2 3 7 Departmental .. .. 516 12 9 Mechanical appliances .. .. .. 1,490 12 2 Sundry .. .. .. 1,317 12 9 General Assembly Library .. .. .. 87,648 18 4 1,834 5 6 Books of reference .. .. .. .. 8,976 4 6 Depreciation Reserve— Publications at Printing Office .. .. 2,195 5 0 General Assembly Library .. 47,788 4 1 Stock of statutes and appendices at Printing Office 100 0 0 Legislative .. .. .. 19,696 15 8 Stationery in stock .. .. .. .. 214 II 2 Bellamy's .. .. .. 904 11 6 Official stamps .. .. .. .. 2146 68,389 11 3 Consumable goods .. .. .. .. 145 15 0 Treasury Adjustment Account .. .. 115,998 4 9 Stock of " Index to the Laws of New Zealand "at Printing Office .. .. .. .. 216 0 0 Payments in advance .. .. .. 114 3 4 Sundry debtors—Departmental .. .. 209 11 2 Balance of Income and Expenditure Account .. 183,005 II 4 £322,2U 7 3 £322,214 7 3 T. D. H. Hall, Clerk of the House of Representatives. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —G. F. C. Campbell, Controller and Auditor-General.

B. —1 [PT. IV], Sup. TO 1932.

MAIN HIGHWAYS ACCOUNT. REVENUE FUND. Income and Expenditure Account for the Year ended 31st March, 1932, and Total to Date.

— ~ Tnt.nl since Total since EXPENDITURE. Ye2r%WI2. INCOME. -to 31/3/32. Atlil SI. To Net expenditure on ordinary maintenance of main highways — By Income from Highway District— £ s. d. £ s. d. Interest from investments of— t a. a. t s. a. t s. a. No. 1 .. .. .. .. ■■ •• 53,055 3 3 318,228 5 1 Construction Fund .. .. •• »»™5 10 10 k„ o 120.004 14 2 583.383 7 11 Revenue Fund .. .. •• •• 7,971 18 11 NO 3 :: :: :: :: :: :: «;«3 1 9 6 235:204 u 9 u 4l ..— — 2 5 4 _ ## .. 33,485 2 6 200,404 14 4 I Interest from local authorities on plant purchased on their behalf .. Z,000 15 o l7,oUa U 7 Tvjo 5 _ ># _ .. * .. .. 70,838 16 8 395,028 16 3 Interest on advances to local authorities .. .. .. •• 4,826 9 8 8,605 9 2 No! 6 .. .. .. .. •• • • •• 37,126 16 6 215,700 5 5 Miscellaneous receipts .. .. •• •• •• •• 230 13 9 590 7 3 "Mo 7 ...... 42,582 11 6 303,806 0 2 Motor-registration licenses, fees, and fines (section 24, Motor-vehicles No 8 I '! .. .. .. 35,839 14 6 236,150 8 10 Act, 1924 .. .. .. •• •• •• •• , 3 J o 2 .223 19 2 2,422,556 0 7 No _ 9 __ _ _ 52,056 18 2 348,107 7 2 Motor-spirits tax (section 9, Motor-spirits Taxation Act, 1927) .. L,261, ML 14 0 4,184,654 17 8 No! 10 ! 1. .. •• 43,999 9 0 257,899 18 1 Rent of and tolls from ferries .. .. . . •• •• •• 2,081 10 6 — Tire-tax (sections 13 and 14, Main Highways Act, 1922) .. .. 84,649 7 5 1,610,008 3 2 Totals for North Island .. .. .. .. 529,393 5 9 3,093,913 18 0 Transfer from Consolidated Fund (section 14, Main Highways Act, 1922) .. 210,000 0 0 No 11 . .. .. .. .. •• 45,343 9 11 272,421 12 3 No 12 . .. .. .. .. •• •• 86,837 4 9 528,775 18 1 No 13 .. .. .. •• •• •• 18,326 15 1 134,281 19 11 No 14 .. .. .. •• •• 39,141 0 4 187,170 8 3 No 15 . .. .. .. •• 43,247 8 0 238,989 3 1 No 16 .. .. .. .. •• 28,354 4 9 114,030 9 8 No 17 . .. .. .. .. 32,968 14 2 153,872 5 5 No. 18 .. .. .. .. .. ■■ 26,121 9 5 169,895 19 3 Totals for Dominion .. .. .. •• 849,733 12 2 4,893,351 13 11 Relief camps for single men — £ s. d. Expenditure to 31st March, 1932 .. .. 35,603 14 10 Less amount recovered from Unemployment Board 13,903 3 8 21,700 11 2 21,700 11 2 Maintenance and construction of roads giving access to outlying areas (Finance Act (No. 3), 1931) .. .. .. .. .. 45,133 1 1 45,133 1 1 Abolition of toll-gates (section 20, Finance Act, 1925) .. .. 1,807 0 0 17,572 14 7 Accident compensation .. .. .. .. .. .. 1,188 1 2 5,208 14 7 Administration and supervision expenses (including salaries and expenses of Public Works officers), printing, stationery, postages, and miscellaneous expenses .. .. .. .. .. .. 37,965 1 0 223,676 10 6 Charges and expenses of raising loans, management charges of Consolidated Stock on account of Construction Fund, &c. .. .. 978 15 1 47,518 8 6 Commission on collection of motor-registration fees by Postal Department 15,559 17 6 88,477 3 4 Commission on registration of change of ownership .. .. .. 3,996 1 6 25,868 5 0 Depreciation of furniture, fittings, &o. .. .. .. .. 75 5 1 383 0 11 Carried forward .. .. .. .. .. 978,137 5 9 5,368,890 3 7 Carried forward .. .. •• ■■ 1,712,476 9 2 8,659,952 2 4

B. —1 [PT. IV], Sup. TO 1932.

MAIN HIGHWAYS ACCOUNT— continued. REVENUE FUND— continued.

Total since ! , 1 " t i at . BTTJTjTvmTTTTDT? Total for Inception of Main INCOME ?„o, OI to EXPENDITURE. Year 1931-82. Highways Act, 1922, j Year 1931-32. Highways Act, 1922, to 31/3/32. t0 31/3/32. £ s. d. £ s. d. s. d. » £$m- s. d. Brought forward .. .. .. .. .. 978,137 5 9 i5,368, 890 3 7 Brought forward .. .. .. .. .. 1,712,476 9 2 8,659,952 2 4 To Net expenditure on maintenance of main highways —continued. Depreciation of plant not in service .. .. .. .. - ■ 88 0 0 Expenses of District Councillors attending District Council meetings and annual conference .. .. .. .. .. .. 38 17 6 612 5 5 Fees and travelling-expenses of members of the Main Highways Board, other than Government members .. .. .. .. 999 1 6 10,947 1 6 Finance Act, 1930, section 37 (1), subsidies on rates, — Subsidies to municipalities .. .. .. .. .. 26,366 16 6 56,315 13 11 Subsidies to County Councils and other local authorities .. .. 164,839 0 9 354,205 15 2 Finance Act (No. 4), 1931, section 45, — Subsidies to County Councils for rebate to ratepayers .. .. 253,892 12 1 253,892 12 1 Hutt Road annual charges —Finance Act, 1927 (No. 2), section 33 .. 22,245 15 0 83,782 6 6 Interest on amount appropriated out of Public Works Fund and paid into Main Highways Account Construction Fund .. .. .. 61,300 0 0 122,600 0 0 Interest on loans, recoupment to Consolidated Fund (section 4, Finance Act, 1919) .. .. .. .. .. .. .. 119,128 18 1 382,992 13 7 Level crossings, Alarm-signals at .. .. .. .. .. 1,544 1 1 2,142 711 Maintenance of combined road and railway bridges .. .. .. 9,374 19 8 9,374 19 8 Miscellaneous expenses — Advertising, maps, rent of halls, traffic tallies, transport of samples, &c. 100 14 7 3,952 2 3 Compensation under section 3, Public Works Amendment Act, 1925.. 200 0 0 1,015 1 6 Petrological laboratory and other experimental work, Expenses of .. 1,243 17 10 , 1,973 17 10 Reserve for redemption of main highway securities .. .. .. 56,618 0 0 201,254 0 0 Signposts, Erection of .. .. .. .. .. 1,611 2 8 5,068 0 11 Traffic inspection .. .. .. .. .. 4,243 2 9 6,535 13 0 1,701,884 5 9 ;6,865, 642 14 10 Transfers to Construction Fund .. .. .. .. .. .. 1,400,000 0 0 1,701,884 5 9 8,265,642 14 10 Balance, being excess of income over expenditure, carried to general balance-sheet .. .. .. .. .. •• 10,592 3 5 394,309 7 6 1,712,476 9 2 '8,659,952 2 4 1,712,476 9 2 8,659,952 2 4

B. —1 [PT. IV], SUP. TO 1932

MAIN HIGHWAYS ACCOUNT —continued. CONSTRUCTION FUND. Income and Expenditure on Capital Account for the Year ended 31st March, 1932, and Total to Date.

Total since Total since 1", \ Vī''\ T nTTī Mi ir Total for Year Declaration of T( 1 n \T I-' Total for Year Declaration of Ji-XJ-JSHDllUHJi. 1931-32. Main Highways INCOME. 1931-82. Main Highways (9/6/24). (9/6/24). To Net expenditure on construction and improvement of main highways, By Receipts under section 15, Finance Act, 1923, from Public Works Fund, £ s. d. £ s. d. including cost of administration by Public Works Department and General Purposes Account .. .. .. .. .. .. 1,226,000 0 0 accident compensation — Loans raised under Main Highways Act, 1922 — Highway District — £ s. d. £ s. d. Stock and Debentures issued — No. 1 .. .. .. .. .. .. .. 34,070 10 8 561,249 4 2 At 4 per cent, interest .. .. .. .. .. .. 100,000 0 0 No. 2 .. .. .. .. .. .. .. 59,359 14 8 689,004 18 11 At 4£ per cent, interest .. .. .. .. .. .. 592,004 10 10 No. 3 .. .. .. .. .. .. .. 14,496 14 0 169,273 4 9 At 5 per cent, interest .. .. .. .. .. .. 25,750 0 0 No. 4 .. .. .. .. .. .. .. 42,219 0 8 324,244 17 7 At 5J per cent, interest .. .. .. .. .. .. 207,150 0 0 No. 5 .. .. .. .. .. .. .. 23,703 5 6 228,470 0 9 At 5| per cent, interest .. .. .. .. .. .. 251,550 0 0 No. 6 .. .. .. .. .. .. .. 15,850 13 0 307,280 18 0 At 54 per cent, interest .. .. .. .. .. 380,000 0 0 1,175,150 0 0 No. 7 .. .. .. .. .. .. .. 10,729 4 1 327,452 2 6 Transfer from Revenue Fund .. .. .. .. .. .. 1,400,000 0 0 No. 8 .. .. .. .. .. .. .. 14,599 9 9 171,265 18 8 Charges and expenses of raising loans (adjustment) .. .. .. 3 3 2 No. 9 .. .. .. .. .. .. .. 45,218 8 3 527,558 12 2 Balance, being excess of expenditure over income, carried to general No. 10 .. .. .. .. .. .. .. 11,281 19 3 186,581 15 8 balance-sheet.. .. .. .. .. .. .. 4,145 0 8 Totals for North Island .. .. .. .. 271,528 19 10 3,492,381 13 2 No. 11 .. .. .. .. .. .. .. 17,178 5 9 134,650 11 1 No. 12 .. .. .. .. .. .. .. 3,757 4 11 135,057 13 1 No. 13 .. .. .. .. .. .. .. 8,157 13 0 157,288 2 1 No. 14 .. .. .. .. .. .. .. 11,071 6 0 238,223 13 7 No. 15 .. .. .. .. .. .. .. 28,104 6 3 145,286 19 9 No. 16 .. .. .. .. .. .. .. 12,364 10 7 144,443 7 6 No. 17 .. .. .. .. .. .. .. 28,294 8 8 324,675 15 11 No. 18 .. .. .. .. .. .. .. 3,688 5 8 96,095 11 1 Totals for Dominion .. .. .. .. 384,145 0 8 4,868,103 7 3 Balance, being excess of income over expenditure, carried to general balance-sheet .. .. .. .. .. .. .. 109,504 6 9 384,145 0 8 4,977,607 14 0 384,145 0 8 4,977.607 14 0

B.—l [PT. IV], Sup. TO 1932

MAIN HIGHWAYS ACCOUNT— continued. General Balance-sheet as at 31st March, 1932.

J. J. Gibson, Accountant, Public Works Department. F. W. Furkert, Chairman, Main Highways Board. I hereby certify that the Income and Expenditure Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. The following comment is appended: A reserve of £212,002 15s. sd. for redemption of securities has been set up and paid over to Loans Redemption Account, but the amount has not yet been applied to the redemption of securities.— J. H, Fowler, Deputy Controller and Auditor-General.

LIABILITIES. CO "™ ; Total - ASSETS " | ' C0I1 Cf 0n Totel - — —— " ' | ~~ ! ' ~ i Accumulated Revenue Fund- £ 8. d. £ b. d. £ s. d. Cash in Public Account- £ s d £ s d £ s d RaWe at 31/3/31 . .. •• 383,717 4 1 At call .. .. .. .. .. .. 398,859 7 1 99,674 19 1 498,534 6 2 Excess of income over expenditure for 1931-32 .. 10,592 3 5 Sundry debtorsr Public Works Department .. .. .. .. 3,149 15 8 27,665 2 8 30,814 18 4 394 309 7 6 .. 394,309 7 6 Other Government Departments .. .. .. 5,098 3 0 .. 5,098 3 0 Non-departmental .. .. .. .. .. 1,813 13 5 7,494 15 6 9,308 8 11 p , -p , Motor-registration fees in hands of Postal Department .. 2,205 10 11 .. 2,205 10 11 construction una 99,493 10 4 Interest due and accrued .. .. .. .. 3,298 13 9 .. 3,298 13 9 District expenditure Subsequently treated « " Stocks of materials, tools, &c 20,713 « « 12,288 5 5 33,001 13 10 nrl-ir pea .... 14,155 17 1 Stocks, deficits account .. .. .. .. 78 16 8 69 18 0 148 14 8 Roadmen's cottages, huts, and road buildings generally .. 8,372 16 0 4,703 19 6 13,076 15 6 113,649' 7 5 Furniture, fittings, &c. £ s. d. Less excess of expenditure over income for 1931-32 .. 4 ' 145 °JL \l I 109,504 6 9 109,504 6 9 — 817 13 11 .. 817 13 11 s.jdjj mint Other Government Departments «,78« 3 3 6,OSS « 4 »,86» » 7 j Espenditnr, to 31/3/32 »0,882 7 3 ISTnr, departmental .. 1,839 -3 8 330 19 11 2,170 3 7 i Less depreciation charged to works 51,785 6 10 in«rmZnL:: :: :. .. «MKBISH 35,90s 9 2 116,574 si 39,097 0 5 .. 39,097 0 5 Motor-registration fees paid in advance .. .. 14,852 0 2 .. 14,852 0 2 Purchased for local authorities-Writings-off in Suspense 63,244 18 2 .. 63,244 18 2 Expenditure to 31/3/32 .. .. 158,508 12 3 Reserve for redemption of securities .. .. 78 16 8 69 18 0 148 14 8 Less repayments of principal .. 122,635 17 9 213,655 10 5 .. 213,655 10 5 35,872 14 6 .. 35,872 14 6 ! Amount in Loans Redemption Account .. 212,002 15 5 I Interest accrued to 31/3/32 .. .. 1,652 15 0 213,655 10 5 .. 213,655 10 5 Advances to local authorities (Main Highways Amendment Act, 1926, section 2) .. .. .. .. 80,398 9 7 .. 80,398 9 7 813,431 13 9 151,897 0 2 965,328 13 11 813,431 13 9 151,897 0 2 965,328 13 11

B.—l [PT. IV], SUP. to 1932.

MAORI ARTS AND CRAFTS BOARD. Statement of Receipts and Payments foe the Year ended 31st March, 1932. -Receipts. £ a. d. Payments. £ s. d. To Balance, Ist April, 1931 .. .. .. 194 2 6 By Workshop equipment and tools .. .. 410 7 Native Department: Grant from Consolidated On account Maori Purposes Fund Control Board : AT P l lnd •• •• •• •• .. 750 0 0 Sawmill .. .. .. .. .. 11 8 3 Native Trust Office : Interest at 4J per cent, to Administration expenses— £ s. d. 15th March, 1932 .. .. .. .. 511 5 Salaries .. .. ~ 509 15 3 Electric light and power : Office .. 4 13 Freight and cartage .. .. 5 0 0 Car-maintenance .. .. 42 11 3 Photographic maintenance .. 0 6 3 Postages and telegrams .. .. 4 11 0 Printing and stationery .. .. 0 13 2 Rent .. .. * .. 52 0 0 Repairs and maintenance .. 0 10 11 Subscriptions to societies.. .. 110 Telephone charges . . .. 5 2 6 Travelling-expenses (staff) .. 16 8 5 Water, cleaning, &c. .. .. 4 15 2 646 16 2 Native Trust Office : Commission .. .. 10 10 0 Cash balances, 31st March, 1932— In bank . . .. .. 274 19 9 In Imprest Account .. .. 19 2 276 8 11 £949 13 11 £949 13 11 Income and Expenditure Account for the Year ended 31st March, 1932. Expenditure. j Income. To Administration expenses as under— £ s. d. jßy Grants and subsidies : Grant from Native Depart- £ s. d. Salaries .. .. .. ~ gog |r, 3 ment out of Consolidated Fund .. .. 750 0 0 Electric light and power .. .. .. 415 10 Interest .. .. .. .. 511 5 Freight and cartage .. .. .. 2 0 0 Maintenance, cottages .. .. .. 6 5 2 Maintenance, motor-car .. .. ~ 46 16 8 Photographic supplies .. .. .. 0 6 3 Postages and telegrams, &c. .. .. .. 5 12 1 Printing and stationery .. .. .. 3 16 4 Rent .. .. .. .. .. 52 0 0 Repairs and maintenance .. .. ..01011 Subscriptions to societies .. .. .. 015 9 Telephone charges .. .. .. .. 5 19 7 Travelling-expenses, staff .. .. .. 2 0 0 Water and cleaning .. .. .. 4 14 5 Commission : Native Trustee .. . . 10 10 0 Depreciation .. .. .. .. 59 6 5 715 4 8 Balance, being excess of income over expenditure for year .. .. .. .. .. 40 6 9 £755 11 5 £755 11 5 Balance-sheet as at 31st March, 1932. Liabilities. Assets £ s d £ s d Accumulated Funds as at 31st March, £ s. d. £ s. d. Office furniture and equipment .. 60 2 3 j j '' '' 18 8 Less depreciation .. .. 5 18 8 Add excess of income over expendi- 54 3 7 ture for year .. .. 40 6 9 Office and workshop fittings .. .. .. 5 0 0 —— 1,563- 5 5 Workshop equipment and tools .. 63 18 3 Sundry creditors . . . . .. .. 43 5 2 Less depreciation .. .. 512 0 58 6 3 Photographic equipment .. .. 26 10 7 Less depreciation .. .. 2 15 9 23 14 10 Motor-car .. .. .. 60 17 0 Less depreciation .. .. 45 0 0 — 15 17 0 Sundry debtors .. .. .. .. 11 8 3 Te Aute College Memorial Hall: Expenditure on carvings and internal decoration .. .. 1,16111 9 Cash balances— £ s. d. In bank .. .. .. 274 19 9 In Imprest Account .. .. 19 2 276 8 11 £1,606 '0 7 £1,606 10 7 R. N. Jones, Under-Secretary, Native Department. M. J. Lawless, A.R.A.N.Z., Accountant, Native Department. I hereby certify that the Receipts and Payments Account, Income and Expenditure Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. The following comments are appended : (1) The asset, Te Aute Memorial Hall, represents expenditure on timber, some of which has been used on assets which are not the property of the Board. There are no stocK-sheets to support the unused timber. (2) There were no classified stores or production record in use during the year, nor was there any system in connection with the ordering of goods.—G. F. C. Campbell Controller and Auditor-General.

B.—l [PT. IV], SUP. to 1932.

MAORI PURPOSES FUND CONTROL BOARD. Income and Expenditure Account for the Year ended 31st March, 1932. Expenditure. Income. £ a. d. £ s. d. By Native Trust Office : Interest at 4J per cent, to t s. d. To Educational grants .. .. 2,353 17 4 31st March, 1932.. .. .. 3,059 0 9 Miscellaneous grants .. .. 3,566 15 4 Balance: Excess of expenditure over income .. 3,10.! 1 8 Less refunds .. .. 88 0 0 3,478 15 4 Administration expenses — Salaries, commission, postages, printing and stationery, and sundries .. .. .. 222 14 7 Depreciation .. .. 105 15 2 328 9 9 £6,161 2 5 £6,161 2 5 Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Tuakau Maori Hostel Fund .. .. .. 100 0 0 Cottages at Rotorua .. .. 494 2 1 Tokomaru Bay Carved Meeting-house Fund .. 297 16 0 Less depreciation .. .. 15 0 0 Sir James Carroll Memorial Fund .. .. 200 0 0 - 479 £ s. d. Sundry debtors: Waiariki District Accumulated fund at Ist April, 1931 72,058 15 3 Maori Land Board .. .. .. 249 18 11 Less amount transferred to Income Office furniture and equipment .. 510 16 2 and Expenditure Account .. 3,102 1 8 Less depreciation .. .. 90 15 2 F 68,956 13 7 420 1 0 Cash with Native Trustee .. .. .. 68,405 7 7 £69,554 9 7 £69,554 9 7 A. T. Ngata, Chairman. H. R. H. Balneavis, Secretary. I hereby certify that the Receipts and Payments Account, Income and Expenditure Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—G. F. C. Campbell, Controller and Auditor-General.

B. —1 [PT. IV], SUP. TO 1932.

MAORI PURPOSES FUND CONTROL BOARD —continued. Statement op Receipts and Payments por the Year ending 31st March, 1932. ' Receipts. £ s. d. Payments. Tn Halaripe Ist Anril 1931 .. .. .. 71,751 14 1 By Educational grants— Hawke's Bay Earthquake Relief Special monetary grants to £ s. d. £ s. d. Fund: Contributions from — £ s. d. sundry colleges, schools, and Waikato - Maniajwto District q Continuation'scholarship grante ' Aotea°District Maori Land Board 200 0 0 to sundry colleges and schools 600 00 g ] ? e nrunexpend;dbalan;; 250 ° ° Miscellaneous grantsfrom District Public Trustee, Grant to Native Department for uom 0 14 experiments in country affected Hastings .. • • • • " 650 1 4 by cattle-sickness .. .. 208 17 4 Sundry refunds : Treasury—Contribution for Grants to Te Aute College (cost aerial survey of Kopaki Block .. .. 88 0 0 of demolition of two wings of Native Trust Office : Interest at 4£ per cent, to college destroyed by earthcnTf 1032 • •• 3,059 0 9 quake, £373 2s. ; hire of mar31st March, ueeg for use of ooJlege; £65 . cost of seeds and fertilizers, £38 Is. 3d.) .. •• 476 3 3 Grants to Waikato - Maniapoto Board towards salary of Te Puea Herangi as Supervisor of Development Schemes .. 100 0 0 Grant for cost of monument to the late Lady Carroll .. 79 10 0 Grant to Tairawhiti Board for salary of Dr. Tutere Wi Repa 500 0 0 Grants for payment of accounts of the Board of Maori Arts and Crafts .. • • - • 368 3 9 Grant to Tuwharetoa Trust Board for salary of nurse .. 150 0 0 Grant to Native Department for cost of soil survey of Taupo district .. • • • - 250 0 0 Grant to Public Works Department for half-cost of erection of hutments used as a school on the Opotiki - Matawai (via Waioweka) Road .. . • 29 11 5 Expenditure in connection with Poho o Rawiri Carved Meet-ing-house and the Waiomatatini Carved Memorial Hall .. 387 3 8 Balance of expenses in connection with the Maori entertainment and reception to the British Rugby Football Team 2 18 5 Grants for travelling-expenses (Maori advocates of Native land - development schemes, £57 7s. Id. ; attendance of Maori clergy at funeral of late Lady Carroll, £10 16s. ; Rarot on g a n party, £4 ss. Bd. ; Board's assisted students, £143 Is. 3d ; substitute, Hukarere Maori Girls' School, Auckland, £185 17s. 7d.) .. 2>953 15 5 Hawke's Bay Earthquake Relief Fund: Total grants to Native Department for relief purposes.. •• i.oid Administration expenses — Commission .. ■ • • • 6 0 0 0 Postages and telegrams .. 0 7 - Printing and stationery .. 59 I 0 Salaries .. • • • • ™® f Sundries .. •• s5 ' 222 J4 ? Balance at 31st March, 1932 .. • • 68,405 7 7 £75 ' 548 16 „ 2 H. S. King, Deputy Native Trustee. R. Sinel, A.R.A.N.Z., Accountant.

7 —B. 1 [PT. IV], Sup. TO 1932.

B. —1 [PT. IV], SUP. TO 1932.

MARINE DEPARTMENT. HEAD OFFICE. Income and Expenditure Account foe the Year ended 31st March, 1932. Expenditure. £ s. d. Income. * £ s. d. To Salaries .. .. .. .. ..7,821144 By Miscellaneous receipts .. .. .. 26 1 7 Rent .. .. .. .. .. 850 0 0 Balance carried down .. .. .. 9,643 5 6 Printing and stationery .. .. .. 186 5 2 Office fittings and requisites .. .. .. 50 15 11 Postage, telegrams, and rent of boxes.. .. 295 13 5 Telephone rentals, &c. .. .. .. 88 9 7 Books, newspapers, &c. .. .. .. 38 13 7 Maintenance of typewriters, &c. .. .. 13 8 4 Overtime and meal allowances .. .. 50 12 1 Transfer expenses .. .. .. .. 57 7 6 Travelling-expenses .. .. .. 65 8 5 Miscellaneous expenses .. .. .. 2 18 5 Depreciation .. .. .. .. 148 0 4 £9,669 7 1 £9,669 7 1 £ s. d. £ s. d. To Balance brought down .. .. .. 9,643 5 6 By Apportionment of cost of administration to Interest on capital .. .. .. .. 81111 branches— Mercantile Marine Branch.. .. .. 5,702 14 8 Harbours Branch .. .. .. 513 4 10 Inspection of Machinery Branch .. 2,623 5 2 Fisheries Branch .. .. .. 285 2 9 Boss Dependency Account .. .. 10 0 0 Westport Harbour Account .. .. 500 0 0 Bock-oyster Industry Account .. .. 90 0 0 £9,724 7 5 £9,724 7 5 MERCANTILE MARINE BRANCH. Income and Expenditure Account for the Year ended 31st March, 1932. lExpenditure. Income. £ s. d. To Lighthouses— £ s. d. £ s. d. By Light dues .. .. .. .. 78,334 6 0 General maintenance .. 21,244 8 4 Survey of ships .. .. .. .. 3.809 5 0 Working-expenses of tender .. 17,557 3 1 Engagement and discharge of seamen .. 2,002 13 0 38,801 11 5 Fines and forfeitures .. .. .. 43 18 5 Mercantile Marine offices, &c. — Deck-cargo licenses .. .. .. 41 0 0 Salaries .. .. .. 14,438 5 5 Examination fees .. .. .. .. 252 13 6 Services of Customs officers .. 1,935 0 0 Sale of charts, books, and forms .. .. 893 10 9 Rent .. .. .. 1,359 9 0 Sale of" New Zealand Nautical Almanac " .. 112 011 Fuel, light, &c. .. .. 19 8 0 Registry of shipping fees .. .. .. 129 17 0 Printing and stationery .. 202 15 6 Costs awarded the Department— Office fittings and requisites .. 15 17 10 (a) Nautical inquiries .. .. .. 112 15 0 Postage, telegrams, and rent of (b) Prosecutions under Shipping and Seamen boxes .. .. .. 121 5 11 Act .. .. .. .. 12 10 Telephone rentals, &c. .. 161 10 11 Fares, freight, &c... .. .. .. 756 10 10 Books, newspapers, &c. .. 66 4 11 Sale of surplus stores .. .. .. 14 5 5 Nautical inquiries .. .. 332 8 1 Services of lighthouse, tender in respect of Legal expenses .. .. 616 0 harbours .. .. .. .. 1,505 0 0 Transfer expenses .. .. 305 5 7 Rents of buildings and reserves .. .. 119 911 Travelling-expenses .. .. 438 10 10 Miscellaneous receipts .. .. .. 64 8 10 Examination expenses .. 174 1 11 Charts, saleable books, and forms 373 6 5 "New Zealand Nautical Almanac" .. .. 519 4 1 Preparation of tide-tables .. 550 0 0 Checking passenger traffic .. 99 13 11 Relief of distressed seamen .. 17 17 *0 Removal of Lyttelton Shipping Office ...... 33 12 6 Miscellaneous expenses .. 45 19 2 21,216 13 0 Head Office administration .. .. .. 5,702 14 8 Depreciation .. .. .. ..11,304 8 3 Balance carried down . .. ..11,17883 £88,203 15 7 £88,203 15 7 £ s. d. £ g. d. To Interest on capital .. .. .. .. 18,485 10 7 By Balance brought down .. .. .. 11,178 8 3 Excess expenditure over income transferred to General Income and Expenditure Account .. 7,307 2 4 £18,485 10 7 £18,485 10 7

B. —1 [PT. IV], SUP. to 1932.

MARINE DEPARTMENT —continued. HARBOURS BRANCH. Income and Expenditure Account for the Year ended 31st March, 1932. Expenditure. £ s. d. Income. £ s. d. To Salaries and wages .. .. •• 1,073 5 1 By Pilotage .. .. .. .. •• «j5 Repairs and maintenance 578 13 10 Port charges <>84 15 A Services of lighthouse steamer .. .. 1,505 0 0 Harbourmasters fees .. .. .. i 0 t Supervision and maintenance of foreshore .. 577 411 Wharfage. .. .. )' Cargo - working gear, investigations connected Harbour boat license fees .. .. .. , „ « with .... . • • • • ■ 107 5 8 Watermen's license fees .. .. .. 100 j{, en t '' 26 14 4 Foreshore rentals .. .. .. .. 818 16 8 Office expenses ! •• •• 55 8 4 Royalty on shingle sand, &c .. .. 1,757 2 1 Telephone rentals, &c 24 3 6 Order m Council and permit fees .. .. «6 0 0 Travelling-expenses 12 0 4 Rents of buildings and reserves .. .. 27 4 6 Head Office administration 513 410 Services to Customs Department .. .. 175 0 0 Reserve for bad debts 80 0 0 Miscellaneous receipts " J Depreciation 568 0 4 Balance carried down 1,215 18 4 £5,121 1 2 ' £5,121 1 2 £ I~dL £ s - d - To Balance brought down 1,215 18 4 By Excess expenditure over income transferred to Interest on capital .. •• •• 1,010 14 0 General Income and Expenditure Account .. 2,226 12 4 £2,226 12 4 £2,226 12 4 INSPECTION OE MACHINERY BRANCH. Income and Expenditure Account for the Year ended 31st March, 1932. Income. £ s. d. Expenditure. £ 8. d. By Boiler-inspection fees 8,454 9 3 m „ , . 15.272 15 4 Machinery-inspection fees .. .. .. 18,79/ 16 4 To Salaries .. .. •• •• Q 0 Spe cial inspection fees 247 210 T> e - n .t- o+orinrlprv .. 178 12 8 Examination fees .. .. .. •• 384 7 0 Office* fittinss and requisites ' " • • 103 4 4 Drawings, examination of .. .. .. 228 7 6 Postage telegrams, and rent of boxes .. 498 14 8 Costs awarded the Department in connection Telephone rentals, &c 256 12 9 with prosecutions under the Inspection of Commission on revenue collected by Post and Machinery Act 7 Id 0 Tekgraph Department 565 15 6 Miscellaneous receipts 2 716 7 1 Books, newspapers, &c 45 4 1 Balance carried down -,716 Fuel, light, and cleaning .. ■ • • • « q o Legal expenses .. •• •• ° Examination expenses .. •• •• J' ™ ? Inquiries and technical investigations .. 4/ s 11 Transfer expenses .. •• 1 Travelling-expenses .. •• •• Head Office administration .. •• f Reserve for bad debts .. •• •• 5U 11 b Depreciation 478 15 6 £25,902 13 9 £25,902 13 9 £ 7Tā. £ s. d. m T, 1 , u 2.716 7 1 By Excess expenditure over income transferred to To Balance broi g •• •• • • General Income and Expenditure Account .. 2,954 13 5 Interest on capital .. • • • • """ £2,954 13 5 £2,954 13 5 FISHERIES BRANCH. Income and Expenditure Account for the Year ended 31st March, 1932. Expenditure. £ s. d. Income £ s. d. _ „ , . J 2 008 4 6 By Net profit on rock-oyster industry transferred To Salaries and wages .. ;; •• 2,008 fro m Profit and Loss Account .. .. 839 610 Maintenance a . q Fishing-boat license and registration fees, &c. .. 405 8 1 Printing and stationery '.'. V. V. 204 11 5 ' ;; ;; ;; fittings and requ,sites 31 8 3 25 0 0 Postage, telegrams &c 50 3 6 Rental of toheroa areas 309 0 0 Telephone rentals, &c. ™13 2 Sale of salmon 53 0 2 Books, newspapers &c. .. . . •• 44 6 g Sale of confiscated seal-skins .. .. 30 12 0 Legal expenses, . 37 6 2 Services to Customs Department .. .. 25 0 0 transfer expenses .. •• •• •• 15 g 7 2 Costs awarded the Department in connection with Travelling-expense .. ■»'' " 11 22 prosecutions under the Fisheries Act .. 36 3 6 Miscellaneous expenses .. • • • • Miscellaneous receipts .. • • 4 16 6 Head Office administration .. .. • • 285 2 9 Miscellaneous receipts Depreciation 41 5 Balance oarned down 2 '° 3S " ° £3,874 18 1 £3,874 18 1 £ s. d. £ s. d. _ , , , . 2 035 11 0 By Excess expenditure over income transferred to Interest on°capitaJ " '375 16 6 General Income and Expenditure Account .. 2,411 7 6 £2,411 7 6 £2,411 7 6

B. —1 [PT. IV], SUP. TO 1932.

MARINE DEPARTMENT—continued. ROCK-OYSTER INDUSTRY. Profit and Loss Account for the 1931 Season. Dr. £ s. d. Or. £ s. d. To Salaries and wages .. .. •• •• 2,876 5 3 By Sales .. .. .. .. .. 5,404 8 5 Maintenance of ketch and launches .. .. 526 7 1 Rent .. .. .. .. .. 26 0 0 Freight and cartage ■. • • • • *239 15 8 Sacks and stores .. .. ■ • • • 85 10 10 Wharfage and cranage .. .. ■ • 40 2 11 Rent, fuel, light, &c. .. • ■ ■ ■ 58 6 3 Administration expenses .. .. .. 171 0 0 Travelling-expenses .. .. • • 49 15 3 Office expenses .. .. ■ • • • 24 0 0 Printing and stationery .. .. . • 4 9 11 Advertising .. ■ ■ ■ • • • 20 19 6 Ex gratia payment to T. Burnett .. .. 50 0 0 Miscellaneous expenses .. .. .. 24 14 0 Depreciation .. . • ■ • ■ • 288 7 7 Balance carried down .. ■. • ■ 970 14 2 £5,430 8 5 £5,430 8 5 £ s. d. £ s. d. To Interest on capital .. .. .. .. 131 7 4 By Balance brought down .. .. .. 970 14 2 Net profit .. .. . • • • • • 839 610 £970 14 2 £970 14 2 ROSS DEPENDENCY. Income and Expenditure Account for the Year ended 31st March, 1932. Expenditure. £ s. d. Income. £ s. d. To Head Office administration .. .. .. 10 0 0 By License fees .. .. .. .. .. 600 0 0 Miscellaneous expenses .. .. • ■ 1 14 8 Depreciation .. .. ■. • • 119 9 Balance carried down.. .. .. .. 586 5 7 £600 0 0 £600 0 0 £ s. d. £ s. d. To Interest on capital .. .. ■. • • 3 2 6 By Balance brought down .. .. .. 586 5 7 Excess income over expenditure transferred to General Income and Expenditure Account .. 583 3 1 £586 5 7 £586 5 7 General Income and Expenditure Account for the Year ended 31st March, 1932. Expenditure. Income. £ s. d. To Deficits transferred from Branch Income and £ s. d. By Ross Dependency Account .. .. 583 3 1 Expenditure Accounts — Balance, being excess expenditure over income Mercantile Marine Branch .. .. 7,307 2 4 after charging depreciation and interest on Harbours Branch .. .. .. 2,226 12 4 capital.. .. .. .. .. 14,316 12 6 Inspection of Machinery Branch .. .. 2,954 13 5 Fisheries Branch .. .. .. 2,41176 £14,899 15 7 £14,899 15 7 Notes. —The following charges are included for which the Department possesses no parliamentary appropriation: (a) Services of Customs officers ; (6) rental value as assessed by Public Works Department; (c) interest at 4J per cent, on capital; (d) proportion of cost of raising public-works loans ; (e) Public Works Department overhead cost. Depreciation has been allowed for on balances of assets as at Ist April, 1931, the total charge being carried to Depreciation Reserve. Credit has been taken without appropriation for services rendered to the Customs Department.

B. —1 [PT. IV], SUP. to 1932.

MARINE DEPARTMENT—continued. Balance-sheet as at 31st March, 1932. Liabilities. Assets. £ s. d. Capital— £ s. d. £ s. d. Land .. .. .. .. .. 28,941 17 0 Public Works Fund .. .. 271,654 5 7 Buildings .. .. .. .. .. 8,195 10 S Consolidated Fund .. .. 349,177 15 2 Lighthouses (including land, towers, buildings, 620,832 0 9 furniture, apparatus, and equipment) .. 309,147 .14 4 Creditors— Fog-signals .. .. .. .. 7,581 0 2 Departmental .. .. 846 14 4 Radio direction-finding experiments .. .. 1,971 3 8 Sundry .. .. •• 1,741 16 2 Radio direction-finding beacons .. .. 1,517 12 2 2,588 10 6 Beacons, buoys, and moorings .. .. 8,147 5 3 Rentals, &c., paid in advance .. .. 70 5 7 Government steamers .. .. .. 80,684 13 8 Reserves Wharves .. .. .. .. .. 2,354 0 0 Depreciation .. .. 94,471 12 8 Harbour equipment (including launches, flagstaffs, Bad debts .. .. •• 180 0 0 signalling-apparatus, tools, &c.) .. .. 2,548 7 0 Rebates .. .. •• 502 8 9 Oyster-beds .. .. .. .. 132,602 15 11 95,154 1 5 Oyster ketch, launches, and boats .. .. 7,475 11 3 Deposit accounts .. .. •• 339 17 11 Fish hatcheries and equipment .. .. 2,649 10 2 Writines-off Reserve Account .. .. .. 825 10 7 Fisheries Development Account .. .. 2,833 3 7 Motor-vehicles .. .. .. .. 1,854 1 1 Automatic flashing-lamps .. .. .. 258 12 10 Test-pumps and pressure-gauges .. .. 484 12 2 Office furniture and fittings .. .. .. 6,535 17 10 Mechanical office appliances .. .. .. 994 0 9 Library .. .. .. .. .. 1,632 12 4 Stores, tools, &c. .. .. .. .. 12,421 19 2 Stationery .. .. .. .. .. 497 0 0 Charts, saleable books, and forms .. .. 2,561 2 4 Unemployment-insurance stamps .. .. 188 6 7 Official stamps .. .. .. .. 82 16 10 Payments in advance .. .. .. 46 1 2 Debtors— £ s. d. Departmental .. .. 169 2 3 Sundry .. .. .. 8,435 16 4 ■ 8,604 18 7 Writings-off, Suspense Account .. .. 825 10 7 Deposit Cash Account — Consolidated Fund deposits .. 11 3 0 Receiver-General's deposits .. 10 0 0 Other deposits .. .. 318 14 11 339 17 11 Cash in Post Office .. .. .. .. 650 8 5 Treasury Adjustment Account .. .. 70,865 11 1 Excess of expenditure over income .. .. 14,316 12 6 £719,810 6 9 £719,810 6 9 J. E. Engel, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [PT, IV], SUP. to 1932

MENTAL HOSPITALS DEPARTMENT Institutional Accounts for the Year ended 31st March, 1932.

Auckland. Christchurch. Dunedin. Hokitika. Nelson. Porirua. Tokanui. Kingseat. Total. . Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Salaries .. .. .. 34,140 17 2 36,375 16 0 42,693 6 1 |12,773 8 11 15,472 15 9 43,680 12 4 1 16,404 6 0 j 1,258 0 10 202,799 3 1 Official visitors.. .. .. 35 18 9 24 19 11 .. 10 8 1 .. 16 17 6 .. 1 .. 88 4 3 Advertising, books, &c. .. .. 1 16 8 4 19 9 730 280 426 6 6 4 220, .. 28 18 3 Bacteriological research .. .. 2 17 0 .. .. 0 15 6 18 16 0 .. .. 22 8 6 Bedding and clothing .. .. 4,743 5 9 4,849 14 0 5,131 16 7 ; 742 13 8 1,384 5 8 5,629 1 10 1,338 18 8 777 1 8 24,596 17 10 Buildings: Repairs and maintenance 1,820 19 3 2,162 13 2 5,736 4 0 287 17 2 869 11 6 6,951 10 3 1,519 12 6 2 17 6 19,351 5 4 Dental services .. .. 4 0 2 13 15 1 20 6 11 8 3 0 7 17 3 20 4 6 14 6 6 0 7 6 89 0 11 Farm-produce consumed .. 3,693 5 4 7,050 7 2 8,673 6 5 j 711 10 8 2,938 17 1 6,289 0 5 ! 3,272 5 0 276 8 3 32,905 0 4 Fencing, draining, and roading .. 7 13 11 850 60 87 | 999 17 35 108 14 10 6 0 9 1 16 0 219 12 3 Freight and cartage .. .. 36 19 7 261 18 1 350 1 5 i .. 235 3 11 324 19 8 183 18 3 16 8 10 1,409 9 9 Fuel, light, water, &c. .. .. 5,294 17 0 5,709 7 9 6,286 6 11 | 1,038 14 10 2,704 5 2 6,375 4 5 ' 2,483 11 5 248 8 6 30,140 16 0 Funeral expenses .. .. " 158 6 9 45 4 2 45 0 0 j 3 15 4 48 12 6 57 15 0 32 0 0 .. 390 13 9 Furniture, repairs, &c. .. .. 655 13 0 1,710 4 4 956 4 6 47 15 5 336 1 5 312 16 0 964 17 6 .. 4,983 12 2 Gardens and shrubberies .. 8 12 10 86 8 2 .. 1 7 11 27 5 4 53 11 4 57 15 8 .. 235 1 3 Laundry expenses .. .. 608 4 9 262 18 8 565 5 11 j 252 0 4 203 11 9 352 15 5 219 4 5 1 13 10 2,465 15 1 Machinery, repairs, and stores .. 83 15 0 148 1 8 1,317 17 9 ! 25 19 6 35 19 8 64 1 8 94 15 3 .. 1,770 10 6 Maintenance of motor-vehicles .. 131 14 1 556 3 0 429 7 11 i 111 12 9 610 4 11 233 0 5 ■ 269 4 8 54 6 7 2,395 14 4 Medical fees .. .. .. 400 14 1 299 16 4 101 6 2 4 15 3 27 11 0 361 0 6 95 8 0 .. 1,290 11 4 Nursing staff — Transfer expenses .. .. 118 13 10 1 15 9 84 1 9 104 14 2 145 12 7 j 8 3 10 21 15 6 18 2 5 502 19 10 Treatment in general hospitals 220 220 18 5 0 430 0 7 6 24 30: .. .. 51 26 Uniforms, purchase of .. 283 19 5 93 14 2 268 5 9 ! 72 18 0 62 19 2 | 175 16 0 38 1 4 5 12 5 1,001 6 3 Office equipment .. .. .. 324 .. ! 0 10 9 1 19 11 2 13 0! 036 0 19 6 990 Patients' friends .. .. .. .. 90 0 0 1 .. .. .. .. 90 0 0 ,, gratuities .. .. 46 13 4 0 10 5 33 15 11 20 5 3 172 11 5 97 19 6 0 8 0 .. 372 3 10 recreation .. .. 1,780 16 7 1,318 3 3 1,470 7 6 j 219 16 1 448 5 4 2,535 17 6 j 737 16 2 136 15 7 8,647 18 0 ,, transfer expenses .. 8 11 5 .. .. j 2 19 8 160 189 3 11 0 11 3 6 17 6 209 9 9 ,, treatment in general hos- 140 12 6 16 6 9 33 9 0 i 13 7 6 65 9 6 99 15 0 1 12 0 10 16 0 382 8 3 pitals Postages and telegrams .. .. 120 3 3 149 18 1 145 0 5 17 10 0 50 12 7 208 1 7 95 12 7 6 0 0 792 18 6 Printing and stationery .. .. 181 0 9 159 14 8 123 19 3 39 11 10 76 4 2 142 19 5 ! 83 1 7 2 11 1 809 2 9 Rations .. .. .. 12,843 8 0 12,501 17 0 12,374 11 5 3,783 15 3 ; 4,991 4 0 17,115 15 4 1 3,928 1 4 1,086 .7 8 68,625 0 0 Stores — Loose and artisan's tools .. 56 16 0 119 3 5 119 17 9 18 8 8 24 19 0 105 3 9' 30 6 3 11 2 3 485 17 1 Other .. .. .. 867 13 10 187 7 4 2,322 2 2 .. j .. .. I 232 19 9 .. 3,610 3 1 Surgery and dispensary — Drugs .. .. .. 242 17 6 351 0 3 304 3 3 67 17 3 155 11 3 410 1 5 117 10 8 6 9 9 1,655 11 4 Wines, spirits, &e. .. .. 6 19 10 9 4 1 .. .. 5 8 0 14 18 8 .. .. 36 10 7 Telephone services .. .. 54 4 10 106 10 3 190 17 0 18 2 10 56 14 10 103 5 11 59 2 11 9 4 2 598 2 9 Travelling-expenses .. .. 60 9 10 43 17 10 95 0 8 9 9 10 10 8 7 62 12 11 28 0 7 3 4 9 313 5 0 Sundry expenses .. .. 1 10 0 078 439 .. 5 19 1 2 16 8 586 .. 20 58 Travelling-allowances .. .. 73 12 4 109 13 5 223 16 3 26 15 6 176 16 9 6 7 0 40 12 8 38 0 9 695 14 8 Head Office administration expenses 1,821 8 4 1,578 16 8 1,711 18 1 386 14 9 690 6 1 2,025 3 7 846 18 9 .. 9,061 6 3

B.—l [PT. IV], Sup. to 1932

Surgical instruments .. .. .. .. 13 13 0 0 3 8 .. 21 12 7 0 18 0 .. 36 7 3 Law-costs .. .. .. 1 14 6 40 80 676 .. 4 11 6 570 .. .. 58 86 Depreciation .. .. .. 5,169 18 7 6,370 14 0 8,808 4 6 2,027 13 5 3,797 5 3 9,227 8 6 4,895 0 9 1,527 14 4 41,823 19 4 Grant to widow, late Dr. Jeffreys .. .. .. .. .. 102 8 1 .. .. .. } _ n9 Compassionate allowance, widow .. .. .. .. 400 0 0 .. .. .. ) late Dr. Jeffreys Ex gratia payments to relatives of .. 150 0 0 .. .. .. .. .. .. 150 0 0 Sockburn victims Compensation to relatives of Sock- .. 876 1 0 .. .. .. .. .. .. 876 1 0 burn victims Compensation under Workers' Com- .. .. 82 0 0 .. .. .. .. .. 82 0 0 pensation Act 75,710 0 9 83,763 17 7 100,898 2 1 22,866 18 0 36,371 4 11 I 103,441 14 6 38,123 8 8 5,507 7 8 466,682 14 2 Balance brought down .. .. 50,363 5 7 58,224 12 4 74,520 7 0 19,772 2 5 28,841 6 10 ! 71,940 17 10 28,408 8 3 5,458 13 11 337,529 14 2 Interest .. .. .. 9,872 11 9 11,462 1 5 13,937 12 9 3,422 15 1 6,708 8 2 I 14,906 6 0 8,164 13 1 2,391 1 4 70,865 9 7 Net loss from Farm Account .. .. .. .. 151 3 7 786 19 11 .. .. .. 938 3 6 : 60,235 17 4 69,686 13 9 88,457 19 9 23,346 1 1 36,336 14 11 86,847 3 10 36,573 1 4 7,849 15 3 409,333 7 3 Income. £ s. d. £ s d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Maintenance fees .. .. 24,892 9 7 24,933 3 2 24,493 15 7 2,964 9 4 7,329 14 10 30,789 16 1 9,438 8 0 .. 124,841 16 7 Board and lodging .. .. 2 6 6 .. 296 3 3 26 4 0 15 19 3 219 7 6 32 18 11 44 8 0 637 7 5 Metal, rags, &c„ sale of .. .. 64 6 2 22 18 4 3 12 9 .. .. 49 3 1 5 8 2 .. 145 8 6 Offal, institution sale of .. .. 34 8 2 210 19 5 1,104 12 5 .. .. 43 3 7 77 0 6 4 5 9 J,474 9 10 Sacks, institution .. .. 32 10 1 .. 14 15 10 .. .. 23 6 5 .. .. 70 12 4 Rents.. .. .. .. 320 0 0 370 0 0 460 0 0 100 0 0 160 0 0 376 0 0 160 4 10 .. 1,946 4 10 Sundries .. .. .. 0 14 8 2 4 4 4 15 3 4 2 3 24 4 0 .. 100 .. 37 0 6 Balance carried down .. .. 50,363 5 7 58,224 12 4 74,520 7 0 19,772 2 5 28,841 6 10 : : 71,940 17 10 28,408 8 3 5,458 13 11 337,529 14 2 75,710 0 9 83,763 17 7 100,898 2 1 22,866 18 0 36,371 4 11 103,441 14 6 38,123 8 8 5,507 7 8 46,682 14 2 Net profits from farms .. .. 1,065 13 10 2,327 7 4 2,049 2 1 .. .. 550 2 7 860 2 6 536 1 8 7,388 10 0 Excess expenditure over income .. 59,170 3 6 67,359 6 5 86,408 17 8 23,346 1 1 36,336 14 11 86,297 1 3 35,712 18 10 7,313 13 7 401,944 17 3 60,235 17 4 69,686 13 9 88,457 19 9 23,346 1 1 36,336 14 11 86,847 3 10 36,573 1 4 7,849 15 3 409,333 7 3 Net cost per patient for year .. 45 0 7 59 2 9 69 19 4 83 13 7 73 8 1 59 1 5 58 9 0 .. 61 9 9

B. —1 [PT. IV], SUP. to 1932.

MENTAL HOSPITALS DEPARTMENT— continued. Farm Working Account for the Year ended 31st March, 1932.

_ Auckland. ! Christdrarch. Dunedin. 1 Hokltika. Nelson. \ Porirua. Tokanui. Kingseat. Total. | _! i l - ! n j'± c a r\ £ <a H i f d £ s d £s. d. £ s. d. £ s. d. £ s. d. £ s. d. T- .took a?St A^rii e i931 1 451 17 6 4,799 10 6 4,605 0 0 301 15 0 3,342 0 0 5,119 17 6 6,316 0 0 j 1,793 0 0 27,729 0 0 Live-stock at 1st April, 1931 .. l,4ōi 1/ o o 7S0 16 8 5 013 10 0 297 7 4 1,723 2 0 1,282 16 8 1,950 8 4 1,113 0 0 15,725 4 4 Stored and growing crops .. 1,614 3 4 2, 30 16 8 5,013 10 0 /97 7 4 ' 36 15 1 1,112 1 9 48 15 0 2,112 11 7 Purchase of live-stock .. .. 176 8 0 248 9 0 406 0 9 30 io u 40 6 4 16 6 2 157 16 3 2 16 9 397 17 2 Live-stock sundries .. .. 13 14 9 « 3 952 6 7 705 16 0 1,952 16 1 1,487 12 3 1,528 3 0 797 6 2 12,878 5 8 Salaries and wages .. .. 736 14 10 1,717 10 9 3,90/ b / g g ! 178 13 9 214 9 6 .. ! 3,054 1 5 l ee f. r 276 6 0 421 9 7 261 8 4 54 16 7 313 4 1 296 8 9 786 5 5 274 4 3 2,684 3 0 fert lllzers 35 19 9 309 15 4 288 6 1 24 9 9 145 5 3 115 3 7 ' 115 18 0 84 16 0 1,119 13 9 ® eeds . , " 4. , " je r if? u 0 148 16 8 145 4 2 13 17 8 0 8 2 46 0 8 181 10 1 32 13 6 670 5 8 Repairs (implements, harness, &c.) 101 14 9 10 14 9 189 16 6 87 17 0 145 2 7 25 1 0 1,096 3 11 ® ul^ries ■ 28 5 3 22 9 8 .. 47 3 5 2 7 0 .. .. 109 3 11 Buildings repairs .. .. 8 18 7 28 5 3 g _ .. j 14 4 13 5 Machinery repairs .... 0230/4 a .. ! 224 7 6 Harvesting ..•• •• " " 98' 12 7 8* 3 8 119* 3 1 124' 6 3 I 56 0 4 8 9 11 451 15 11 Fencing, draining, and reading .. 37 0 1 ■ ■ qs 18 O 2 1 0 : 0 6 0 .. .. 1 105 12 2 Freights and cartages .. .. 4 7 2 .. i «or " 2 5 1 .. i •• : •• 833 15 10 Rents, rates &c .. | .. 170 1111 I 353 13 0 178 14 0 I 12 14 9 j 1,272 16 1 Depreciation .. .. •• wi 11 u " in X 37 0 14 0 0 79 17 6 Sd S dow tb . anm0t0ra 2,755 1 10 4,184 8 1 3,763 9 6 !! 43l'l3 0 2,099 18 1 1,976 M 8 1 1,259' 9 10 16,470 17 0 7,681 16 2 16,750 14 8 19,840 18 4 1,578 16 8 8,874 7 2 12,262 1 9 14,719 3 11 5,452 7 2 8/,160 5 10 83 13 10 •• • • • • 83 13 10 Loss brought down .. .. '• 0 1857*0 9 1 714 7 5 67 9 9 1,218*12 11 1,549 15 6 1,116 12 2 723 8 2 9,936 16 8 "fiT cap :: :: ioIhUo S ? I kilt l ī .. .. seo 2 6 536 1 8 7, 38 8 10 0 2,755 3 10 4J84 8 1 3,763 9 6 151 3 7 1,218 12 11 2,099 18 1 1,976 14 8 1,259 9 10 j 17,409 0 6 T T~H £ 77 £ s d £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. j £ s. d. T . , , Income ■ * s ' g j 765 3 2 548 1 6 64 15 0 187 10 2 832 9 11 1,873 10 6 262 1 3 5,820 0 0 Live-stock sales .. 286 8 6 l,7bo 3 / 04S 16 41 jg 0 300 19 8 916 1 0 .. i 2,913 10 6 Poultry and eggs .. .. 238 7 2 7.3 0 2 86 18 11 16 6 9 138 12 5 2 11 6 ; 282 16 3 Skins, hides, &c. .. •• ill q 9 151 4 6 28 12 3 93 18 11 .. ; 384 18 11 W™ 1 " 18 fi' 0 2 427 19 6 216' 4 3 !! 232 17 8 112 2 0 800 3 7 741 15 8 2,717 4 10 terfa f 895 6 7 2 124 12 7 3 623 2 5 318 19 6 740 9 5 3,590 6 0 830 14 1 79 16 8 12,203 7 3 Milk and cream .. .. 6 7 2,124 12 7 57 4 n 634 16 11 231 14 1 12,033 0 1 Fruit and vegetables .. .. 2,225 M 2 3,3/0 o 5 8 i 42 3 0 699 14 11 530 15 6 1,831 2 6 34 12 6 5,478 1 5 Meat-. 1 353 9 3 .. 26 15 0 .. .. 128 1 10 1,508 6 1 Cereals, hay, &c. .. .. '• ' a __ 11 4 8 44 2 7 .. 1 0 4 59 6 6 Sacks.. " 1 685 7 6 4 100 2 6 4,718 17 6 366 7 6 3,580 7 6 4,091 5 0 5,673 0 0 2,558 10 0 26,773 17 6 Stored and crops| 3l'st l l 9 4 s',394 13 0 352 2 8 1,812 0 2 842 15 10 2,843 2 6 1,386 13 4 16,876 3 2 March, 1932 070 •• 026 .. 096 Sundries .. .... •• •• _ 25 10 0 25 10 0 Vehicles manufactured .... •• •• •• cq'iq in .. 83 13 10 Loss carried down .. .. • • • • * * 7,681 16 2 16,750 14 8 19,840 18 4 1,578 16 8 8,874 7 2 12,262 1 9 14,719 3 11 5,452 7 2 87,160 5 10 _ .. , , , . 9 7 kk O , 0 4 184 8 1 3 763 9 6 .. 431 13 0 2,099 18 1 1,976 14 8 1,259 9 10 16,470 17 0 Profit brought down .. .. 2,755 3 10 4,184 » 1 *,10* 90 . 786 19 11 .. 938 3 6 Net loss to Institution Account .. . ■ • • - 101 d ' <so " 2/755 3 10 i 4,184 8 1 3,763 9 6 151 3 7 1,218 12 11 i 2,099 18 1 1,976 14 8 1,259 9 10 17,409 0 6

B.—l [PT. IV], SUP. TO 1932.

MENTAL HOSPITALS DEPARTMENT —continued. Income and Expenditure Account for the Year ended 31st March, 1932. Expenditure. [ Income. £ S. d. To Institutional accounts— £ s. d. By Balance .. .. »< .. 402,387 9 8 Auckland .. .. .. 59,170 3 6 Christchurch .. .. .. .. 67,359 6 5 Dunedin .. .. .. .. 86,408 17 8 Hokitika .. .. .. .. 23,346 1 1 Nelson .. .. .. 36,336 14 11 Porirua .. .. .. .. 86,297 1 3 Tokanui .. .. .. .. 35,712 18 10 Kingseat .. .. .. .. 7,313 13 7 Interest on Wellington Land Account .. 442 12 5 £402,387 9 8 £402,387 9 8 Balance-sheet as at 31st March, 1932. Liabilities. Assets. £ s. d. Capital Account — £ s. d. Land .. .. .. .. .. 231,985 6 5 Public Works Fund .. .. .. 1,578,574 16 4 Buildings (institutional) .. .. .. 1,222,4.14 16 6 Consolidated Fund .. .. .. 251,183 9 0 Buildings (farm) .. .. .. .. 37,992 18 3 Sundry creditors— £ s. d. Plant and machinery (institutional) .. .. 57,927 0 7 Departmental .. .. 1,159 5 4 Plant and machinery (farm) .. .. 2,594 9 4 Other .. .. .. 4,411 19 2 Improvements .. .. .. .. 82,057 1 8 5,571 4 6 Motor-vehicles .. .. .. .. 3,039 0 0 Depreciation Reserve .. .. .. 261,043 810 Vehicles other than motors .. .. .. 1,390 1 6 Bad Debts Reserve.. .. .. .. 5,411 0 0 Loose and artisans'tools .. .. .. 2,588 18 7 Writings-off, Reserve Account .. .. 4,682 13 7 Farm implements .. .. .. .. 3,507 10 6 Treasurv Adjustment Account .. .. 186,044 17 10 Stores and equipment .. .. .. 105,827 0 5 Livestock.. .. .. .. .. 26,773 17 6 Stored and growing crops .. .. .. 16,876 3 2 Surgical instruments .. .. .. 365 19 4 Furniture and fittings .. .. .. 34,418 1 7 Sundry debtors— £ s. d. Departmental .. .. 1,098 5 0 Other .. .. .. 54,546 12 11 55,644 17 11 Expenses paid in advance .. .. .. 38 3 7 Assets in Suspense .. .. .. .. 4,682 13 7 Excess of expenditure over income .. .. 402,387 9 8 £2,292,511 10 1 £2,292,511 10 1 Note.—The assets include amounts of a capital nature expended by the Public Works Department for which the Department possesses no parliamentary appropriation. The following charges are included for which the Department possesses no parliamentary appropriations : (a) Interest at 4| per cent, on capital; (b) maintenance of buildings by the Public Works Department; (c) no charge has been made in farm accounts in respect of patients' labour ; (d) sundry debtors for maintenance as at 31st March, 1932, have been estimated. TixEO. G. Gray, Director-General of Mental Hospitals. F. A. Lyford, A. 11.A.N.Z., Accountant. I hereby certify that the Farm Working Accounts, Institutional Accounts, Income and Expenditure Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —G. F. C. Campbell, Controller and Auditor-General. B—B.8 —B. 1 [PT. IV], SUP. TO 1932.

B.—l [PT. IV], Sup. TO 1932.

MINES DEPARTMENT. Income and Expenditure Account foe the Yeab ended 31st March, 1932. Expenditure. £ s. d. Income. £ s. d. To Advertising .. .. .. .. 51 4 3 By Water-race reserve timber royalties .. .. 86 8 5 Assistance to mining— £ s. d. Rent of buildings, &c. .. .. .. 69 12 6 Prospecting .. .. 4,815 18 9 Territorial revenue under the Mining Act, 1926 834 4 5 Roads .. .. .. 341 9 8 Registration and other fees.. .. .. 1,124 14 6 Bounty on pig iron, Onakaka 2,280 19 7 Interest .. .. .. .. .. 401 2 0 : 7,438 8 0 Hire of drilling equipment .. .. .. 340 11 9 Drills maintenance .. .. .. 219 13 11 Goldfields revenue.. .. ■ .. 12,010 11 7 Examinations ... .. .. .. 98 13 8 Balance carried down .. .. .. 19,694 1 10 Freight and cartage .. .. .. 12 18 1 Fuel, water, light, &c. .. .. . . 43 8 7 Instruments, repairs, and maintenance .. 1 9 10 Cost of collecting goldfield revenue .. .. 292 8 3 Office requisites .. .. .. .. 13 17 9 Outfit allowance .. ~ .. .. 17 12 3 Rents .. .. .. .. .. 595 16 9 Salaries .. .. .. .. . ■ 7,269 14 8 Schools of Mines .. .. .. .. 3,268 14 9 Telephones .. .. .. .. 198 7 9 Travelling allowance and expenses and motor maintenance .. .. .. .. 1,679108 Printing and stationery .. .. .. 94 1 4 Sundry expenses .. .. .. ■ . 14 18 10 Postages and telegrams .. .. .. 267 15 6 Depreciation .. .. .. ■. 722 0 7 Reserve for loss (Blenheim Oil Wells Reclamation Co.) .. .. .. • • 250 0 0 Goldfields revenue .. .. 12,010 11 7 £34,561 7 0 £34,561 7 0 £ s. d. £ s. d. To Balance brought down .. .. .. 19,694 1 10 By Excess of expenditure over income for year Interest on capital .. .. .. 976 17 0 carried down .. .. .. .. 20,670 18 10 £20,670 18 10 £20,670 18 10 £ s. d. By Refund past administrative expenses, State £ s. d. To Balance brought down .. .. .. 20,670 18 10 coal-mines .. .. .. .. 5,000 0 0 Balance .. .. 15,670 18 10 £20,670 18 10 £20,670 18 10 COAL-MINES ACT, 1925. Revenue Account for the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To National-endowment revenue .. .. 1,054 14 4 By Rents, royalties, and fees from leases and licenses Lands for Settlement Account .. .. 14 7 6 under the Coal-mines Act, 1925 .. .. 25,044 1 4 Primary Education Account .. .. 1,372 6 3 Secondary Education Account .. .. 452 7 0 Greymouth Harbour Account .. .. 2,638 2 6 Westport Harbour Account .. .. 11,126 15 9 Consolidated Fund—Territorial revenue carried down .. .. .. .. . • 8,385 8 0 £25,044 1 4 £25,044 1 4 Net Revenue Account. £ s. d. £ s. d. To Salaries .. .. .. .. .. 495 0 0 By Territorial revenue brought down .. .. 8,385 8 0 Postages and telegrams .. .. .. 35 0 0 Commission for collecting .. .. .. 578 510 Printing and stationery .. . .. 80 0 0 Depreciation .. .. .. .. 14 8 Balance carried down ... .. .. 8,352 9 2 £8,963 13 10 £8,963 13 10 £ s. d. £ s. d. To Interest on capital .. .. .. .. 12 2 By Balance .. .. .. .. 8,352 9 2 Excess of income over expenditure .. .. 8,351 7 0 £8,352 9 2 £8,352 9 2 Note. —The Revenue Account includes rents for period Ist July, 1931, to 30th June, 1932, and royalties for period Ist January, 1931, to 31st December, 1931.

B.—l [PT. IV], SUP. TO 1932.

MINES DEPARTMENT —continued. Balance-sheet as at 31st March, 1932. Liabilities. Assets. £ g. d. Capital Account— £ s. d. £ s. d. Land .. .. .. .. .. 4,349 0 0 Consolidated Fund .. .. 8,303 1 11 Buildings .. .. .. .. .. 311 17 6 Public Works Fund .. 806,388 5 11 Stores .. .. .. .. .. 174 814,691 7 10 Motor-cars .. .. .. .. .. 469 10 3 Creditors— Furniture and fittings .. .. .. 1,093 17 1 Departmental .. .. 37 16 1 Mechanical office appliances .. .. .. 342 6 8 Sundry .. .. .. 8,370 4 9 Stationery .. .. .. .. .. 10 0 0 —- 8,408 010 Stamps .. .. .. .. .. 25 12 5 Reserves— Saleable publications .. .. .. 240 8 2 Depreciation .. .. 4,313 10 11 £ s. d. Bad and doubtful debts .. 750 0 0 Mortgages .. .. .. 5,840 0 0 — —— 5,063 10 11 Interest accrued due.. .. 65 4 4 Amounts held on deposit .. .. .. 6,824 11 4 5,905 4 4 Writings-off, Suspense Account .. .. 33 16 6 Debtors— Treasury Adjustment Account .. 6,074 3 1 Departmental .. .. 177 2 4 Sundry .. .. .. 12,604 8 5 12,781 10 9 National Development Account —Development of mining .. .... .. .. 793,900 5 11 Drills and equipment .. .. .. 6,773 16 3 Library and maps .. .. .. .. 184 7 0 Exhibits .. .. .'. .. .. 273 2 5 Mineral collections .. .. .. .. 66 11 0 Instruments .. .. .. .. 188 13 9 Assets in Suspense .. .. .. .. 33 16 6 Deposit Accounts — £ s. d. Coal-mines Amendment Act, 1922 10 0 0 Mining Act, 1926 .. .. 206 15 1 Receiver-General .. .. 870 12 1 Local bodies .. .. 3,030 13 7 Receivers of Gold Revenue .. 1,474 15 6 Post Office .. .. .. 39 0 0 Fixed deposits .. .. 1,192 15 1 6,824 11 4 Excess of expenditure over income, Mines Department .. 15,670 18 10 Less excess of income over expenditure, Coal Revenue Accounts.. .. .. 8,351 7 0 7,319 11 10 £841,095 10 6 £841,095 10 6 Contingent liability: Rent and royalty, Blenheim Bore, £164 16s. Bd. Notes.—Subsidies totalling £2,358 3s. lid. made to mining companies are recoverable, but only if payable gold in sufficient quantities is won, and subsidies totalling £29 Bs. lid. are repayable by 10 per cent, of the proceeds of gold won. The following charge is included for which the. Department possesses no parliamentary appropriation : Interest at 4J per cent, on capital. The item, National Development Account, £793,900 ss. lid., represents expenditure out of the Public Works Fund from 1870 to 1922, and which is not included in other items of the Balance-sheet. A. H. Kimbell, Under-Secretary. A. W. Giles, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents, submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —J. H. Fowler, Deputy Controller and AuditorGeneral. MINING ADVANCES ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1932. Expenditure. £ s. d. Income. £ s d. To Interest on loan capital .. .. .. i, 879 19 11 By Interest on advances .. .. .. 1,179 3 8 Reserve for losses .. .. .. 670 19 0 Interest on investments .. .. .. 13 9 2 Balance, net loss .. .. .. .. 1,358 6 1 £2,550 18 11 £2,550 18 11 Balance-sheet as at 31st March, 1932. Liabilities. Assets. £ g . d. Loan capital: Securities at— £ s. d. £ s. d. Advances .. .. .. .. .. 37,370 210 3f per cent. .. .. .. 5,000 0 0 Sundry debtors .. .. .. .. 4,136 15 5 4 per cent. .. .. .. 24,500 0 0 Accrued interest on advances .. .. .. 124 5 3 4J per cent. .. .. .. 13,490 0 0 Cash in Public Account .. .. .. 528 14 6 5J per cent. .. .. .. 2,000 0 0 Losses. £s. d. 44,990 0 0 Losses in previous years .. 25,557 7 5 Liability to Consolidated Fund .. .. 2 15 Loss per Income and ExpendiInterest due to Consolidated Fund .. .. 6,420 9 3 ture Account .. .. 1,358 6 1 Accrued interest on loan capital .. .. 693 13 0 — 26,915 13 6 Reserve for losses .. .. .. .. 16,969 710 £69,075 11 6 £69,075 11 6 Note. —Loan capital amounting to £16,893 9s. has been redeemed from the Consolidated Fund, being amount of capital losses £16,849 4s. Bd.) written off under the 1920, 1924, 1927, and 1929 Appropriation Acts, £42 2s. lid. redeemed from the investment in the Public Debt Redemption Fund, leaving a balance of £2 Is. sd. due to the Consolidated Fund. The amount of interest due to the Consolidated Fund has been reduced by the sum of £5,897 16s. 9d., representing losses of interest due to this acoount. A. H. Kimbell, Under-Secretary for Mines. A. W. Giles, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. —G. F. C. Campbell, Controller and Auditor-General.

B. —1 [PT. IV], SUP. TO 1932.

MISCELLANEOUS ADVANCES FROM CONSOLIDATED FUND. Income and Expenditure Account fob thr Year ending 31st March, 1932. Expenditure. £ s. d. Income. £ s. d. To Balance .. .. .. .. 10,533 6 6 By Interest on advances .. .. 10,533 6 6 To Interest on advances to Working Railways £ s - d. Account— £ S- d. By Balance .. .. •• .. 10,533 6 6 Written off .. .. .. -- 4,112 6 7 Balance .. . • 6,420 19 11 £10,533 6 6 £10,533 6 6 Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. Advances from Consolidated Fund .. 645,012 13 2 Bearing interest £ s. d. £ s. d Sundry creditor—Public Trustee .. .. 52 9 5 Westport Harbour Board .. 83,884 16 I Excess of income over expenditure .. . • 6,420 19 11 State Forests Account .. 104,250 0 0 Southland Electric-power Board 15,000 0 0 Land-settlement Associations .. 20,155 0 6 223,289 16 7 Non-interest-bearing— Rural Intermediate Credit Board 400,600 0 0 Sundry .. .. 21,175 6 0 421,775 6 0 Accrued interest .. .. .. .. 190 17 10 Treasury Adjustment Account.. .. -. 6,230 2 1 £651,486 2 6 £651,486 2 6 G. C. Rodda, F.R.A.N.Z., Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1932.

NATIONAL ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1932. Receipts. £ s. d. Payments. £ s. d. To Balance at Ist April, 1931.. .. .. 113,393 2 7 By Land Act, 1924, section 295 (2): AdministraRents from national-endowment lands .. 71,877 5 7 tion expenses .. .. .. .. 3,581 5 7 Interest on sales of land .. .. .. 1,049 18 3 Land Act, 1924, sections 139, 295, and 357 : Transfer from State Forests in terms of sec- "Thirds," &c. .. .. .. .. 2,045 11 0 tion 39 (2), Forests Act, 1921-22 .. 6,337 2 4 Payments to universities of portion of nationalInterest on investments : National-endowment endowment residue .. .. .. 11,339 6 3 trust moneys .. .. .. . • 14 16 8 Transfer to vote " Education " of portion of Interest, section 13, Land Laws Amendment national-endowment residue .. .. 68,035 17 7 Act, 1930 .. .. • • • • 750 0 0 Portion of national-endowment residue applied in payment of old-age pensions .. .. 34,017 18 9 Refunds arising from operation of section 6, Deteriorated Lands Act, 1925 .. .. 205 12 5 Balance as at 31st March, 1932 .. .. 74,196 13 10 £193,422 5 5 £193,422 5 5 Revenue Account for the Year ended 31st March, 1932. Br. £ s- d. Gr. £ s. d. To Administration expenses .. .. .. 3,525 12 8 By Accrued rents .. .. .. .. 136,172 10 0 Remissions — Accrued royalties .. .. . • 1,291 15 3 Under Land Act, 1924 .. .. .. 1,624 11 5 Accrued interest .. .. .. .. 3,685 15 3 Under Deteriorated Lands Act, 1925 .. 1,898 1 0 Coal rents .. .. .. .. 1,054 14 4 By Dominion Revaluation Board .. 30 3 4 Royalties from State forests .. .. 3,582 13 9 Rents written off: Writings-off in Suspense.. 1,320 14 11 Interest on investment of national-endowment Interest charges under section 20 (3), Dis- trust moneys .. .. .. .. 1,939 14 3 charged Soldiers Settlement Amendment Recovery rents previously written off .. 4 11 9 Act 1923 • • ■ • • • 303 1 1 Suspense Account, Deteriorated Lands Act, Rebates 1,812 6 6 1925 10 3 11 Commission on coal rents .. .. .. 37 16 5 "Thirds" .. .. •• 2,018 1 10 "Halves" 50 0 0 Balance carried down .. .. .. 135,121 9 4 £147,741 18 6 £147,741 18 6 £ s. d. £ s. d. To Contributions for education and old-age By Balance brought down .. .. .. 135,121 9 4 pensions .. .. .. ■■ 74,196 13 10 Balance from previous year .. .. 28,268 10 2 Adjustment Account, previous year .. 209 18 11 Adjustment Account, previous year .. 60 17 4 Balance, carried forward .. .. .. 89,044 4 1 £163,450 16 10 £163,450 16 10 Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. Capital Account .. .. .. .. 4,395,198 10 5 Land— £ s. d. £ s. d. Public Works Fund .. . • • • 4,441 16 2 Leased .. .. 3,513,392 3 2 Merged interests under section 20, Discharged Unleased .. .. 338,210 11 7 Soldiers Settlement Amendment Act, Provisional State forest .. 433,785 17 6 1923— £ s. d. —■ 4,285,388 12 3 Advances .. .. 6,017 3 9 Land subject to section 6, Land Laws AmendInstalment, principal .. 247 16 6 ment Act, 1929 .. .. .. ■■ 6,246 7 3 Interest .. .. .. 551 0 4 Improvements to be loaded on capital value of 6,816 0 7 leased sections .. .. .. .. 137 6 1 Sundry creditors — Buildings .. .. .. .. 790 0 10 Contribution for education National Endowment Trust Account .. 114,464 12 3 and old-age pensions .. 74,196 13 10 Land for Settlements Account: Interest on Miscellaneous .. .. 266 15 0 national-endowment trust moneys.. .. 1,174 17 7 Departmental .. .. 38 12 0 Sundry debtors for £ s. d. 74,502 010 Rents.. .. .. 113,100 16 6 Payments in advance — Less reserve .. .. 750 0 0 Rents .. . . • • 2,348 17 0 Interest on sales .. .. 429 13 8 112,350 16 6 Royalties .. .. 27 0 4 Royalties .. .. 505 5 5 2,805 11 0 Coal rents .. .. 1,198 2 9 Rents charged in advance .. .. .. 50,467 8 6 Interest on sales .. .. 2,561 8 0 Overpaid rents in Suspense as a result of capital Principal instalments on reductions under Deteriorated Lands Act, buildings .. .. 123 4 6 1925 .. .. .. .. .. 1,160 5 9 Departmental .. .. 7,864 810 Buildings Suspense Account .. .. 53 15 9 124,603 6 0 Writings-off in Suspense .. .. 1,005 2 4 Postponed rents .. .. .. .. 16,639 1 7 Revenue Account: Balance forward .. 89,044 4 1 Interest on sales accrued but not due. . .. 848 15 5 Losses in Suspense Account .. .. 1,005 2 4 Cash balance, 31st March, 1932 .. .. 74,196 13 10 £4,625,494 15 5 £4,625,494 15 5 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. The following comment is appended : The charges on land with respect to expenditure under section 47 of the Land for Settlements Act, 1925, or the corresponding provisions of any former Act, have not been abolished as required by section 17 (5) (b) of the Land Laws Amendment Act, 1927. —J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1932.

NATIVE DEPARTMENT. Income and Expenditure Account foe the Year ended 31st Maech, 1932. Expenditure. Income. To Salaries, temporary assistance, and £ s. d. £ s. d. By Departmental receipts— £ s. d. £ s. d. allowances.. .. .. 28,764 15 5 Native Land Court fees .. 3,767 8 5 Travelling expenses and allow- Maori Land Board fees .. 1,641 10 6 ances .. .. .. 2,358 17 5 5,408 18 11 Transfer and removal expenses .. 97 2 5 Administration receipts—ContribuFreight and cartage .. .. 112 19 0 tion from Maori Land Boards .. .. 9,333 0 0 Fuel, light, and cleaning .. 88 7 2 Other receipts— Postages and telegrams .. 1,766 11 2 Translations .. .. 39 15 11 Printing and stationery .. 1,026 18 6 Translators'services: Legislative Rent of circuit rooms and depart- Department .. .. 25 0 0 mental offices .. .. 736 5 6 Interpreters' licenses, &c. .. 14 14 0 Miscellaneous expenses.. .. 11 15 6 Sale of publications .. .. 71 14 4 Maintenance of office furniture 151 4 3 and fittings .. .. 29 7 8 Balance carried down, being excess of expendiAdvertising, books, newspapers, ture over income earned .. .. .. 52,789 7 8 and other publications .. 75 15 5 Writings-off .. .. .. 5 0 6 Depreciation on buildings, office furniture, and mechanical appliances .. .. .. 271 12 0 35,345 7 8 Expenses of other services— Printing and publishing of Kahiti ...... 11l 10 9 Less proceeds of sales and advertising .. .. 6 0 0 105 10 9 Printing Court and Board panuis .. .. .. 495 13 8 Contribution to cost of printing Gazette .. .. .. 500 0 0 1,101 4 5 Destruction of rabbits on Native lands .. .. .. 1,895 14 6 Eradication of noxious weeds on Native lands .. .. 140 17 3 Native Land Acts, consolidation of (on account) .. .. 100 0 0 Aranui Block : Compensation for loss of area on partition .. 150 0 0 Compensation to Natives for Taranaki lands (on account) .. 5,000 0 0 Economic survey of Maori race, expenses of .. .. 211 19 0 Board of Maori Arts and Crafts, expenses of.. .. .. 750 0 0 Recoupment to Native Land Settlement Account for amounts written off principal and interest of survey liens (on account) .. 5,000 0 0 13,248 10 9 Recoupment to Native Land Settlement Account: Advances written off—Motatau No. 2 .. 4,140 3 7 Contributions : Water-supply, Ohinemuri River 100 0 0 Expenditure under special Acts of the Legislature : Native Land Amendment and Native Land Claims Adjustment Act, 1922, section 7, and Native Land Amendment and Native Land Claims Adjustment Act, 1923, section 13 (Arawa Lake claims) .. .. .. .. 6,000 0 0 Expenditure under Civil List Act, 1920, Part V (Native purposes)— £ s. d. Medical services .. .. 3,600 0 0 Food and clothing .. .. 3,814 2 4 Pensions and cash allowances .. 120 10 0 Water-supply and sanitation .. 45 4 10 Ensigns .. .. 2 7 2 New Plymouth Native Hostel, expenses of .. .. 45 6 7 Tauranga Native Hostel, expenses of.. .. .. 2 14 Miscellaneous services .. 117 12 2 7,747 4 5 £67,682 10 10 £67,682 10 10 £ s. d. £ s. d. To Balance brought down .. .. .. 52,789 7 8 By Sundry Court fees (antecedent charges) .. 29 4 6 Interest on capital .. .. .. .. 618 0 4 Interest on advance to Native Land Settlement Account .. .. .. .. 86 5 0 Balance .. .. .. .. .. 53,291 18 6 £53,407 8 0 £53,407 8 0 Note.—The above account includes charges for assessed rent, depreciation, and interest on capital for which the Department has no parliamentary appropriation.

B.—l [PT. IV], SUP. TO 1932.

NATIVE DEPARTMENT—continued,. Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Capital Account .. .. .. .. 13,525 10 6 Land .. .. .. .. 6,765 0 0 Sundry creditors— £ s. d. Buildings .. .. 2,131 17 1 Departmental .. .. .. 303 14 7 —- 8,896 17 1 Sundry >. .. .. ..612155 Office furniture and fittings .. 2,309 3 2 916 10 0 Hostelry furniture and fittings .. 80 6 5 Payments in advance .. .. .. .. 0168 2,389 9 7 Reserve for depreciation .. .. .. 2,110 13 2 Mechanical office appliances .. 602 310 Writings-off in Suspense .. .. .. 5 0 6 Technical instruments .. .. 7 10 0 Amounts held on deposit .. .. .. 464 2 6 609 13 10 Treasury Adjustment Account .. .. .. 68,155 17 8 Advance to Native Land Settlement Account in terms of section 8, Finance Act, 1929 .. .. 1,500 0 0 Motor-car for Native Health Nurse .. .. 129 10 0 Equipment for Maori gatherings .. .. 120 4 0 £ s. d. Stationery .. .. .. 921 5 5 Stamps .. .. .. 53 16 0 975 1 5 Sundry debtors— Departmental .. .. .. 1 16 0 Sundry .. .. .. 16,794 17 7 16,796 13 7 Losses in Suspense .. .. .. 5 0 6 Deposit AccountConsolidated Fund .. .. 253 7 0 Other deposits .. .. 210 15 6 464 2 6 Excess of expenditure over income .. .. 53,291 18 6 £85,178 11 0 £85,178 11 0 E. N. Jones, Under-Secretary M. J. Lawless, 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 hereby, subject to the above departmental note. —G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1932.

NATIVE DEPARTMENT— continued. DISTRICT MAORI LAND BOARDS. Combined and Separate Receipts and Payments Statements for the Year ended 31st March, 1932. Receipts.

vy QjlrflfOTotals. Tokerau. Maniapoto. Waiarikl. TairawMti. Aotea. Ikaroa. South Island. Cash balances at 1st April, 1931 — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. In hand and in bank .. .. .. .. 14,558 19 4 .. 460 15 0 710 0 6 9,319 8 11 3,691 8 5 220 16 2 85 15 4 70 15 0 Imprests at Post Office .. .. .. .. 3,000 0 0 .. 275 0 0 800 0 0 475 0 0 500 0 0 500 0 0 275 0 0 175 0 0 Public Trust Office: Central Fund .. .. 15,695 12 11 .. 1,835 10 6 6,662 0 5 Gr.5,554 0 11 624 111 7,041 13 4 878 7 11 4,207 19 9 33,254 12 3 .. 2,571 5 6 8,172 0 11 4,240 8 0 4,815 10 4 7,762 9 6 1,239 3 3 4,453 14 9 Withdrawals of principal from amounts on deposit with 18,501 8 3 .. 344 2 11 2,354 0 0 8,635 0 0 .. 4,100 0 0 2,818 5 4 250 0 0 51,756 0 6 2,915 8 5 10,526 0 11 12,875 8 0 4,815 10 4 11,862 9 6 4,057 8 7 4,703 14 9 Rents and royalties .. .. .. .. 82,240 2 0 .. 4,042 10 10 9,915 18 2 13,455 18 3 21,727 18 10 21,841 13 8 6,892 19 0 4,363 3 3 Purchase-money and compensation .. .. .. 53,719 1 2 .. 3,295 7 2 16,309 9 2 15,909 0 8 3,082 2 5 7,242 1 0 6,872 16 3 1,008 4 6 Repayments, mortgages, and other investments .. 34,405 18 11 .. 11,452 5 5 8,113 16 0 6,941 18 3 6,543 1 2 394 18 1 560 0 0 400 0 0 170,365 2 1 18,790 3 5 34,339 3 4 36,306 17 2 31,353 2 5 29,478 12 9 14,325 15 3 5,771 7 9 Interest received on — Mortgages and other investments .. .. .. 11,180 18 9 .. 76 111 1,721 9 5 4,003 16 2 2,331 10 2 1,211 17 5 1,665 7 11 170 15 9 Native Trust Office deposits .. .. .. 8,471 0 5 .. 19 19 7 2,706 2 0 1,940 3 2 9 10 9 2,880 7 9 534 3 2 380 14 0 Public Trust Office .. .. .. .. 324 7 6 .. 69 9 1 SI 1 9 Or. 546 18 9 53 19 10 454 3 7 97 9 1 109 2 11 New Zealand Government securities .. .. 1,600 5 3 .. .. 122 13 0 .. 1,245 0 0 165 2 3 67 10 0 21,576 11 11 165 10 7 4,637 6 2 5,397 0 7 3,640 0 9 4,711 11 0 2,364 10 2 660 12 8 Commissions (not including transfers from blocks) .. .. 2,373 10 4 57 18 10 292 9 8 911 11 0 488 15 6 290 13 8 190 2 5 141 19 3 Proceeds of sales and other credits from farms.. .. .. 12,732 12 10 .. 440 8 1 3,624 0 9 .. 8,668 4 0 Miscellaneous receipts (including sundry deposits for re- .. 20,857 2 5 976 9 9 1,993 9 5 7,633 15 6 6,263 7 3 3,891 13 0 98 3 6 0 4 0 payment, refund, and recoveries) Totals .. .. .. .. .. 279,661 0 1 22,905 11 0 52,228 17 7 66,748 13 0 46,560 16 3 58,903 3 11 21,035 19 11 11,277 18 5 Net receipts (not including Native Trust Office withdrawals .. 227,904 19 7 19,990 2 7 41,702 16 8 53,873 5 0 41,745 5 11 47,040 14 5 16,978 11 4 6,574 3 8 and opening balances)

B.—l [PT. IY], SUP. TO 1932

NATIVE DEPARTMENT. -DISTRICT MAORI LAND BOARDS— continued. Combined and Separate Receipts and Payments Statements for the Year ended 31st March, 1932—continued. Payments.

9 —B. 1 [PT. IV], SUP. TO 1932.

T ° talS- Tokerau. jSapot'o. j Waiariki. Tairawhiti. Aotea. Ikaroa. South Island. | I " ~ ~ " ! Payments to beneficiaries .. .. .. .. 141 629 15 10 .. 6 30 OQ4. S 7 *7 os fit v!i °i° C \' S ' ''' s. d. £ s. d. Miscellaneous payments on behalf of beneficiaries and 70'ō20 15 10 !! 14 9 l'702 7 6 36'«16 12 7 1 o'oql iq a ?='qo7 *n *n 't'vnv ? 8 ' 128 5 2 Boards (including payments on deposit, refunds, &c.) ' ' ° 1 0 12 7 12,294 19 4 15,937 0 0 2,707 11 4 657 10 4 Instalment of principal and interest on Treasury loans 704 13 4 .. 629 3 4 under Native Land Act, 1931, section 340 '' '' " 212,855 5 0 Administration expenses .. 12,185 2 1 1,422 18 3 2,957 6 5 1,611 15 8 1,931 19 1 2,575 6 5 1,137 8 9 548 7 6 225,040 7 1 11,327 2 9 34,754 1 6 66,447 2 4 36,899 5 9 48,139 14 3 18,138 17 6 9,334 3 0 Disbursements on behalf of East Coast Commissioner .. 1,183 16 1 . ~ , " Grants for Native Purposes .. .. .. .. 400 0 0 .. !! 20o'o 0 !! ' 2oÔ'o 0 1,583 16 1 .. 200 0 0 .. 1,183 16 1 200 0 0 ~ ~ Investments — | ~ " ~ — Interest on Native Trust Office deposits capitalized .. 377 11 1 .. 36 15 q 98 11 * q in o -? „ Mortgages and other investments .. .. ..39 062 6 10 9 560 6 7 13 78» 7 a a 7«o J 11 o n n o 34 3 2 260 14 0 Purchase of land, buildings, furniture, Ac j 272 16 0 !! ' 9 2 77 14 3 ' 63 5 6 'l28 I 1 *** " 3 400 0 0 J' 39,712 13 11 9,560 6 7 13,828 11 5 8,868 10 7 3,119 5 10 2,792 11 1 882 14 5 ~660 14 0 Total payments j .. 266,336 17 1 20,887 9 4 48,782 12 II 75,315 12 if 41,202 7 8 51,132 5 4 19.021 11 11 Cash balances at 31st March, 1932 — — Wf&SSSS :: :: :: :: {®8S :: '«! » <**•» ♦ 4 -?« 18 4 20114 « 1 ' «« . Post Office Savings-bank .. .. .. .1 028 6 8 1 nos « e 15 160 11 10 140 ® Public Trust Office: Central Fund .. .. 19 7 !! 6 11 2,2li'l9 0 Cr.9,fl3 11 9 92l'l5 3 7,58 9 'l5 5 1,042 ' 3 3 , 13,324 3 0 2,018 1 8 3,446 4 8 Cr.8,566 19 11 5,358 8 7 7,770 18 7 2,014 8 0 1,283 Ī 5 T ° talh " " " " | " 279,661 0 1 22,905 11 0 52,228 17 7 66,748 13 0 46,560 16 3 58,903 3 11 21,035 .19 11 11,277 18 5

B1 [PT. Vl], SUP. TO 1932.

NATIVE DEPARTMENT— DISTRICT MAORI LAND BOARDS —continued. Income and Expenditure Accounts for the Year ended 31st March, 1932.

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

Totals. ; Tokerau. iSapoto. Waiariki. Tairawhiti. | Aotea. Ikaroa. South Island. Revenue £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d £ s d. Unappropriated balances at l S t April 1931 41,024 7 10 4,011 10 9 1,892 19 4 297 13 10 18,195 13 10 14,009 9 9 1,046 J 0 1,571 16 4 Sundry adjustments, previous years 3 8 1 •• •• " 97 "' 18 4 .. 2,218 3 6 183 3 5 Investments Reserve Account .. .. .. •• •• 0,378 Z u „ „ „ ac . a n , OA r, Q o 70"? iq 9 283 13 1 Surplus for year ended 31st March, 1932, from Income and Expenditure 12,334 14 9 654 3 6 2,015 5 8 3,424 1 6 8 1 1,967 Aooount 12 8 6,917 10 10 4,359 6 0 4,016 14 6 22,461 0 9 15,977 8 8 3,969 19 1 2,038 12 10 12,266 7 3 2,253 15 9 2,662 4 7 3,546 10 8 891 10 11 1,887 12 0, 834 12 3 190 1 1 Purchase of land, buildings, &c 282 3 5 .. 3 9 2 122 11 1 27 4 1 12 19 1 Mortgage Investment Depreciation Reserve .. .. •• 97 0 0 .. , m ' . " " 4 -1.1, v.: 1.»,,.,.:, 116 1 3 »99 " :: 0*13 6 0 9 0 mi' :: :: :: «.US I S ° I >,£ S 2 347 12 , 21..« » . » * ».■« 13 4 i. M8 2 . 59,740 12 8 6,917 10 10 4,359 6 0 4,016 14 6 22,461 0 9 15,977 8 8 3,969 19 1 2,038 12 10

; — ~ ī ~ Totals. Tokerau. Waiariki. Tairawhiti. Aotea. Ikaroa. j South Island. InCOme ' 21 499 3 10 2 002 3 li ' 3 981 "l *1 ' 5 793 18 *3 ! 4,491 5 *5 3,276 12 U 1,281 15 M 672 6 *4 Net interest on investments 21,499 3 10 2,002 3 1 ». ' g7? g g | 2 g 885 8 8 542 14 4 169 17 10 Board commission .. .. .. •• •• •• 4,14» ° u i»u u i 179 16 0 10 8 7 0 4 0 Sundry credits (registration fees, lease fees, &c.) .. .. •• 824 11 9 9 19 382 . 26,473 1 7 2,202 4 f 4,915 12 10 ! 6,834 19 11 i 5,501 0 2 4,341 17 7 1,834 18 10 842 8 2 Expenditure. Expenses of management— l 9Ri n n l 0 0 I 656 0 0 1,016 0 0 500 0 0 Contribution towards expenses of Native Department .. .. 9,333 0 0 1,000 0 0 ,- ' 5 115 0 ' 60 0 0 ' 80 0 0 28 11 6 12 12 0 Audit Fees Reserve .. .. •• •• •• ■■ 422 18 b 90 0 0 |n 2q o . ii 393 17 6 71 5 8 38 8 10 Miscellaneous office and other management expenses .. .. 2,047 10 8 435 15 6 488 10 o 326 10 0 244 10 10 15 8 6 7 14 3 Depreciation on buildings and furniture 684 18 2 22 5 1 66 16 9 121 Id 1 -0b 9 Loss on Board farms .. .. •• •• •• 1,6 f 9 J, Jj . 0 K a „ 9 90c' o 7 i i qiw' q q 703 13 2 283 13 1 Balance (being surplus for year) transferred to Appropriation Account 12,334 14 9 654 3 6 2,015 5 8 3,4-4 1 6 3,286 | 26,473 1 7 2,202 4 1 4,915 12 10 i 6,834 19 11 5,501 0 2 4,341 17 7 1,834 18 10 842 8 2

B, —1 [Pt. IV], Sup. to 1932.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS—continued. Revenue Accounts for the Year ended 31st March, 1932. Interest Account.

Totals. 1 Tokerau. Maniapotō Waiariki. Tairawhiti. Aotea. Ikaroa. South Island. Revenue. £ s. d. £ s. d. £ g. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Interest on amounts held and invested under Native Land Act, 1931, 5,293 0 6 .. ],112 8 3 1,701 1 4 .. 873 5 10 1,543 8 2 60 16 11 ■ section 281, and other amounts specially invested Interest received on amounts on deposit with Native Trustee .. .. 8,468 2 0 19 19 7 2,706 2 0 1,940 3 2 9 10 9 2,880 7 9 531 4 9 380 14 0 Interest received oil amounts on deposit with Public Trustee .. .. 324 7 6 69 9 1 87 1 9 Cr.546 18 9 53 19 10 454 3 7 97 9 1 109 2 11 Interest on other investments .. .. .. .. .. 14,321 9 7 2,898 16 3 1,235 2 6 2,301 0 7 4,816 8 8 1,337 14 6 1,421 3 10 311 3 3 Interest on overdrafts .. .. .. .. .. .. 2,885 11 11 12 18 11 103 16 9 2,111 17 7 .. 611 14 9 45 3 11 31,292 11 6 3,001 3 10 5,244 11 3 7,507 3 11 4,879 19 3 6,157 6 5 3,640 9 9 861 17 1 I Expenditure. Interest allocated in full on amounts held under the Native Land Act, 1931, 5,293 0 6 .. 1,112 8 3 1,701 1 4 .. 873 5 10 1,545 8 2 60 16 11 section 281, and other amounts specially invested (as per contra) Other interest allocated to sundry blocks, &e. .. .. .. 4,500 7 2 998 19 11 151 1 11 12 4 4 388 13 10 2,007 7 8 813 5 8 128 13 10 Balance transferred to Income and Expenditure Account .. .. 21,499 3 10 2,002 3 11 3,981 1 1 5,793 18 3 4,491 5 5 3,276 12 11 1,281 15 11 672 6 4 31,292 11 6 3,001 3 10 5,244 11 3 7,507 3 11 4,879 19 3 6,157 6 5 3,640 9 9 861 17 1

B.—l [PT. IV], SUP. TO 1932.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Combined and Separate Balance-sheets as at 31st March, 1932. Liabilities.

R. N. Jones, Under Secretary. M. J. Lawless, A.R.A.N.Z., Accountant. I hereby certify that the Statement of Receipts and Payments, Income and Expenditure Accounts, Appropriation Accounts, and Balance-sheet have been compared with the accounts and balance-sheets of the respective Maori Land Boards, and correctly state the position as disclosed thereby, subject to the following comment: In the case of the Tokerau, Waikato-Maniapoto, Tairawhiti, Aotea, Ikaroa, and South Island District Maori Land Boards, Head Office figures have been accepted pending the completion of the examination of the accounts by the local Audit Inspectors.— G. F. C. Campbell, Controller and Auditor-General.

I Totals. Tokerau. Maniapotō Waiariki. Tairawhiti. Aotea. ! Ikaroa. South Island. Liability to Native beneficiaries — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Amounts held under section 281, Native Land Act, 1931, and other trusts — Specially invested (section 101 (2), 1931) .. .. 37,396 3 4 .. 490 0 0 13,125 IS 6 .. .. 15,130 4 10 7.650 0 0 1,000 0 0 Invested in the Common Fund .. .. .. 97,115 14 0 .. 13,183 0 9 24,695 7 9 .. 4,005 16 2 36,568 1 0 16,239 11 6 2,423 16 10 Other amounts held — Specially invested (section 101 (2), 1931) .. .. 36,807 0 0 .. .. 1,390 5 0 17,804 15 0 .. 3,847 0 0 13,765 0 0 At call .. .. ,. .. .. 304,786 19 1 .. 33,635 17 5 75,908 0 6 63,519 6 5 63,431 8 3 37,386 4 4 20,688 16 5 10,217 5 9 476,105 16 5 47,308 .18 2 115,119 11 9 81,324 1 5 67.437 4 5 92,931 10 2 58,343 7 11 13,641 2 7 Sundry amounts held on deposit and in suspense .. 3,361 19 2 .. 409 17 3 163 8 5 804 11 3 1,959 14 9 24 7 6 Sundry creditors .. .. .. .. .. 4,759 16 10 .. 81 3 4 1,113 14 11 1,351 6 9 .. 2,200 10 8 5 19 11 7 1 3 Trust receipts receivable (asper contra) .. .. 49,773 14 2 .. 2,425 14 5 15,255 8 5 6,883 5 6 .. 18,416 12 4 4,201 19 10 2,590 13 8 Commission receivable (not yet earned) .. .. 1,093 3 11 .. 66 10 6 374 18 3 329 15 7 .. 184 11 1 71 8 6 66 0 0 Loan liability on blocks (as per contra) — Treasury loans .. .. .. .. .. 8,335 4 2 .. 7,302 14 2 .. .. .. 1,032 10 0 Otht.r loans .. .. .. .. .. 5,267 7 7 .. 4,206 5 3 .. .. .. 1,061 2 4 Liabilities to Treasury for advances under Native Land 5,024 15 10 .. .. " .. 2,000 0 0 3,024 15 10 Act, 1931, section 522 Liabilities of special trusts under Native Land Act, 1931, 97,900 9 2 .. .. .. .. 45,185 17 10 52,714 11 4 section 358 175,516 10 10 14,492 4 11 16,907 10 0 11,368 19 1 50,170 8 5 75,634 5 3 4,279 8 3 2,663 14 11 Reserves — Property Reserve .. .. .. .. 36,240 9 0 .. 259 18 4 11,894 9 5 2,919 5 10 7,717 18 3 13,177 12 2 190 7 10 80 17 2 Investments Reserve .. .. .. .. 68,144 0 7 .. 2,783 16 0 16,874 0 5 29,337 15 3 891 10 11 17,232 4 8 834 12 3 190 I 1 Property Realization Reserve .. .. .. 438 0 0 .. .. .. .. .. 438 0 0 Audit Fees Reserve .. .. .. .. 757 19 3 .. 180 0 0 200 0 0 135 0 0 120 0 0 81 15 9 28 11 6 12 12 0 Depreciation Reserve .. .. .. .. 5,040 5 7 .. 135 3 9 215 14 L0 847 10 6 1,469 12 2 2,279 5 2 63 5 5 29 13 9 110,620 14 5 3,358 18 1 29,184 4 8 33,239 11 7 10,199 1 4 33,208 17 9 1,116 17 0 313 4 0 Appropriation Account .. .. .. .. .. 46,433 3 5 4,634 5 4 1,408 3 3 347 12 9 21,542 5 9 13,518 0 3 3,134 13 4 1,848 2 9 Totals 1: „ „ „ 808,676 5 1 69,794 6 6 162,619 9 8 126,280 4 10 149.348 19 11 215,292 13 5 66,874 6 6 18,466 4 3

B.—l [PT. IV], SUP. TO 1932.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Combined and Separate Balance-sheets as at 31st March, 1932— continued. Assets.

Totals. Tokerau. jSapoto. Waiariki. Tairawhiti. Aotea. Ikaroa. South Island. Cash balance— £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. In hand and m bank .. .. .. .. 6,646 16 10 .. 1,317 4 9 1,094 2 2 Or. 400 12 6 4,236 18 4 20 11 4 290 1 7 88 11 2 Post Office Savings-bank .. .. .. .. 1,028 6 8 .. .. .. 1 028 6 8 Post Office imprests .. .. .. .. 1,357 19 11 .. 45 10 0 140 3 6 ' 518 17 8 199 15 0 160 11 10 140'uil 152' 7 0 Public Trust Office (Central Fund) .. .. 4,290 19 7 .. 655 6 11 2,211 19 0 Cr.9,713 11 9 921 15 3 7,589 15 5 1,583 11 6 1,042 3 3 13,324 3 0 2,018 1 8 3,446 4 8 Cr.8,566 19 11 5,358 8 7 7,770 18 7 2,014 8 0 1,283 1 5 Investments — Common Fund — Mortgages and charges .. .. .. .. 241,784 4 9 .. 49,653 12 10 35,264 13 11 39,870 0 6 64,795 17 6 20,975 0 0 26,555 0 0 4,670 0 0 On deposit with Native Trustee .. .. 174,227 2 8 .. 100 0 0 57,915 5 9 36,393 11 5 222 1 1 61,942 16 6 9,270 19 11 8,382 8 0 Miscellaneous .. .. .. .. .. 34,060 19 3 .. .. 6,260 19 3 .. 25,000 0 0 1,300 0 0 1,500 0 0 Particular estates —.. Mortgages .. .. .. .. .. 70,233 3 4 .. 490 0 0 12,286 3 6 17,804 15 0 .. 17,237 4 10 21,415 0 0 1,000 0 0 Miscellaneous.. .. .. .. .. 3,970 0 0 .. .. 2.230 0 0 .. .. 1,740 0 0 Board — Mortgages .. .. .. .. 40,283 11 3 .. .. 6,859 1 6 28,791 4 7 .. 4,633 5 2 Advances on overdraft to blocks, &c. .. .. 20,436 5 0 .. 2,783 16 0 2,633 1 3 546 10 8 891 10 11 12.556 12 10 834 12 3 190 1 1 I arm properties .. .. .. .. 7,288 16 8 .. .. 7,288 16 8 Miscellaneous .. .. .. .. .. 135 7 8 .. .. 93 1 0 .. .. 42 6 8 592,419 10 7 53,027 8 10 130.831 2 10 123,406 2 2 90,909 9 6 120,427 6 0 59,575 12 2 14,242 9 1 Assets of special trusts under Native Land Act, 1931, 97,900 9 2 .. .. .. .. 45,185 17 10 52 714 11 4 section 358 j Printing and stationery stocks on hand .. .. 159 0 5 .. 19 14 8 j 30 9 7 16 19 1 35 8 11 26 3 6 20 3 2 10 1 6 Sundry debtors — Trust (as per contra) — Rents and royalties .. .. .. .. 42,899 5 3 .. 2,425 14 5 11,632 18 2 6,859 14 9 .. 15,425 14 11 3,964 9 4 2,590 13 8 Interest .. .. .. .. .. 3,271 11 2 .. .. 1,620 14 4 23 10 9 .. 1,389 15 7 237 10 6 Purchase-money instalments .. .. .. 3,602 17 9 .. .. 2,001 15 11 1 601 1 10 Board — ' ! Sundry miscellaneous transactions .. .. 1,349 18 7 .. 88 6 1 63 1 1 545 19 1 141 16 10 382 8 4 128 7 2 Interest, &c. .. .. .. .. .. 1,906 12 4 .. 313 1 0 381 5 1 655 14 6 .. 3 16 0 416 2 8 136 13 1 Commission .. .. .. .. .. 1,093 3 11 .. 66 10 6 374 18 3 329 15 7 .. 184 11 1 71 8 6 66 0 0 Accrued interest on investments .. .. .. 806 0 8 .. 66 11 7 342 10 4 84 13 3 255 17 2 56 8 4 Accounts prepaid .. .. .. .. .. 100 11 6 .. . . .. 90 3 0 . . 10 8 6 153,089 10 9 2,979 18 3 16,447 12 9 8,521 16 9 45,363 3 7 71,823 4 4 5,093 18 6 2,859 16 7 Land and buildings .. .. .. .. 32,175 9 11 .. .. 11,037 9 4 2,207 13 5 6.780 18 5 12,149 8 9.. Office furniture and fittings .. .. .. 4,064 19 1 .. 259 18 4 857 0 1 711 12 5 936 19 10 1,028 3 5 190 7 10 80 17 2 36,240 9 0 259 18 4 11,894 9 5 2,919 5 10 7,717 18 3 13,177 12 2 190 7 10 80 17 2 Blocks loaded with loans (as per contra) — Treasury loans .. .. .. .. 8.335 4 2 .. 7,302 14 2 1 03? 10 0 Other loans .. .. .. .. .. 5,267 7 7 .. 4,206 5 3 .. .. .. l,'o61 2 4 13,602 11 9 11,508 19 5 .. .. .. 2,093 12 4 Totals 808,676 5 1 69,794 6 6 162.619 9 8 '126.280 4 10 149.348 19 11 215,292 13 5 66,874 6 6 18,466 4 3

B.—l [PT. IV], SUP. to 1932.

NATIVE DEPARTMENT —continued. NATIVE LAND SETTLEMENT ACCOUNT. Obakei Block Account. Trading and Profit and Loss Account for the Year ended 31st March, 1932. Dr Or. £ s - d - To Land on hand (at cost, plus expenses of sub- £ s. d. By Sales .. .. • • •• •• 3,097 16 division, &c.) as at Ist April, 1931 .. 353,698 8 6 Land on hand (at cost plus expenses of subInternal roading (Orakei Bloek Roading Ac- j division, roadmg, &c.) as at 31st March, count) .. •• •• 7,41» 4 y i VJO4.. Surveys and contingencies. £s. d. Advertising .. •• 20 811 Electric guarantee .. .. 162 16 1 Building repairs .. ..0 3 2 , Survey expenditure .. .. 39 410 Insurance premiums .. 5 4 8 Bates .. 35 0 9 262 18 5 Waterfront Road — Waterfront Road to Whakatakataka Bav ■ • • • 256 3 6 Waterfront Road to Mission Bav • • • • 4,436 1 1 y ' - 4,692 4 7 Orakei Channel (Purewa Bridge) .. ■■ 1,875 0 8 Balance transferred to Profit and Loss Account (gross profit) 52 13 ' £367,984 10 6 £367,984 10 6 Dr £ s. d. Or. To Administration expenses 134 16 BBy Balance transferred from Trading Account £^d.. Depreciation Reserve: Buildings .._ • • 94 16 0 (gross profit) .. .. - l orT purchase-money 7,12119 3 Accrued interest .. .. 3,394 12 4 Interest on expenditure under Accrued rent .. .. 569 19 nlO section 417 .. •• 21,606 0 9 Balance, being net loss for year ended 31st March, 1932, transferred to Native Land Settlement Account .. .. •• 17,818 8 0 £21,835 13 5 £21,835 13 5 Balance-sheet as at 31st Manrch, 1932. Liabilities. £ s. d. Assets. £ s. d. Sundry creditors for payments in ad- Land (at cost, plus expenses of roading, subdivision, R ; n a t nce 7 013 6 Buildings :: :: :: .. .. s'.wo 0 o Deferred-payment interest .. 0 6 « () ]g g payment instalme nt, £ s. d. :: ■■ D=?ayment, interest :: ? J Native Land Settlement Account .. 432,707 3 Rent .. ;; 61>635 19 0 — 64,039 2 1 Interest accrued but not due .. .. •. 861 6 10 £432,947 3 3 £432,947 3 3

B. —1 [PT. IV], SUP. TO 1932.

NATIVE DEPARTMENT —continued. NATIVE LAND SETTLEMENT ACCOUNT —continued. Interest Account foe the Year ended 31st March, 1932. Or. £ S. d. XV. £ s. d. £ s. d. By Interest on amounts held in Investment AcTo Interest on loan capital .. 180,109 10 3 count.. .. ~ ', " 3,546 7 7 Less amount transferred to Interest on cash paid to Public Debt Kedempblocks as part purchase tion Fund .. .. .. •• r ,1 2 cos ts .. .. .. 9,154 17 9 Interest capitalized on amounts expended on J LIS L 6 «1 170,954 12 6 development schemes .. .. .. \8,926 17 8 Interest on advance from Consolidated Fund .. 86 5 0 Interest on unpaid purchase of land sold on Interest on balance of amount transferred from deferred-payment license .. .. 21,867 4 Maori Land Settlement Account, 1913-14 .. 105 9 8 Interest on resale of motor-cars to Farm Directors under hire-purchase agreements .. 16 13 10 Interest on advances under section 340, Native Land Act, 1931 (Maori Land Boards) .. 449 .15 1 Interest on Advances under subsection (7), section 522, Native Land Act, 1931 (Native settlers) .. . • • ■ • • 240 1 6 Interest on Advances under section 521, Native Land Act, 1931 (Native Trustee) .. 74 7 4 Balance transferred to Revenue Account .. 133,503 5 9 £171,146 7 2 £171,146 7 2 Revenue Account for the Year ended 31st March, 1932. D r £ s. d. Or. £ s. d. £ s. d. To Balance transferred from Interest Account .. 133,503 5 9 By Rents .. .. .. 59,189 1 0 Charges on rents — £ s. d. Royalties .. .. .. 2,425 0 6 Local bodies —"Halves," Recovery of loss .. .. 081 " thirds," and " fourths " .. 1,211 14 11 ° " Rebate of rents, &c. .. 1,929 10 7 Baiance transferred to Net Revenue Account 97,859 7 4 Remissions of rent— Ordinary.. .. .. 1,566 3 10 Under Deteriorated Land Act, 1925 .. .. •• 504 10 6 Under Discharged Soldiers Settlement Act, 1923 .. 253 2 4 5,465 22 Irrecoverable rents transferred to Suspense Account .. ■■ .. 2,374 9 1 Administration expenses (Lands Department) .. .. •• 1,796 3 4 Expenses (Native Department) — Purchase and general administration expenses .. ..2,115 111 • Native land - consolidation expenses .. .. .. 3,315 12 0 Native land-development expenses .. .. •• 7,085 13 3 12,516 7 2 Miscellaneous expenses .. .. 3,21311 Loan expenses : Stamp duty on transfer of stock, cost of raising loans, and management charges of stock.. .. .. • • 573 3 0 Writings-ofi (Native Department) .. .. 32 5 4 £159,473 16 11 £159,473 16 II Net Revenue Account for the Year ended 31st March, 1932. 2) r £ s. • d. Or. To Balance," Ist April, 1931 .. .. .. 1,123,439 9 2 By Adjustments on account of Adjustments on account of pre- previous years— £ s. d. £ s. cl vious years— £ •s. d. Lands Department: ApLand Account charges ..44,837 6 9 preciation of assets . 6,553 16 10 Miscellaneous (Lands De- Miscellaneous (Lands Department, £3,572 75.; partment) .. .. 3,864 16 11 Native Department, £48 Miscellaneous (Native De13s. 4d.) .. •• 3,621 0 4 partment) .. .. 62 14 7 48,458 7 1 — 10,481 8 4 Accumulated loss: Orakei Block .. .. 61,451 10 5 Balance, 31st March, 1932 .. .. 1,320,727 5 8 Net loss for year ended 31st March, 1932 .. 97,859 7 4 £1,331,208 14 0 £1,331,208 14 0

B. —1 [PT. IV], SUP. TO 1932.

NATIVE DEPARTMENT—continued. NATIVE LAND SETTLEMENT ACCOUNT—continued. Balance-sheet as at 31st March, 1932. Liabilities. Assets. Loan Capital Account— £ s. d. £ s. d. Land— £ s. d. £ ' s. d. 3 per cent .. • • 2,382 1 1 Blocks fully acquired and 34 per cent. .. .. 381,600 0 0 proclaimed .. .. 2,328,274 7 5 3f per cent. .. .. 84,500 0 0 Orakei Block .. .. 432,707 3 7 4 per cent. .. .. 2.621,500 0 0 Blocks partly acquired and 41 per cent. .. .. 399,000 0 0 unproclaimed .. .. 224,560 18 6 s"per cent. .. .. 305,369 5 1 Interest and purchase ex--54-per cent. .. .. 135,600 0 0 penses capitalized— 54 per cent. .. .. 359,080 0 0 Interest .. .. 36,291 511 4,289,031 6 2 Purchase expenses .. 5,591 12 3 Liability to other accounts — »-3,027,425 7 8 Maori Land Settlement Ac- Unpaid purchase-money— count.. .. .. 2,344 0 11 Land sold on deferred payConsolidated Fund— ment licenses (principal Interest on loan capital .. 836,271 18 2 not yet due and payable) 197,266 11 1 Interest on amount trans- Buildings (subject to repayferred from Maori Land ment over a term of years Settlement Account .. 2,522 19 4 —principal not yet due Loan capital redeemed .. 0 12 3 and payable) .. .. 3,015 5 3 Advances under section 8, 200,281 16 4 Finance Act, 1929— SurveysPrincipal .. •• 1,500 0 0 LiensInterest .. .. 86 5 0 Principal .. .. 193,348 13 1 842,725 15 8 Interest .. .. 105,783 0 0 Sundry creditors— In progress : Native blocks Departmental .. .. 524 5 3 not acquired (survey liens Miscellaneous .. .. 27,096 611 to be registered) .. 5,966 12 10 Deposits on applications to Settlement: Blocks acquired acquire freehold .. 1,557 5 8 by Crown .. .. 11,211 2 6 _ Payments in advance on ac- - 316,309 8 5 count of rents, &c. .. 1,768 1 2 Native land-development— 30,945 19 0 Accounts of units (principal, Reserves, capital: Sinking £72,493 10s. Id.; interest, funds (as per contra) ... .. 38,296 19 0 £2,428 os. 9d.) .. 74,921 10 10 Reserves, revenue Settlement expenditure Orakei'Block (interest) .. 89,177 10 3 (settlers not yet deterAudit fees .. •• 45 0 0 mined) .. .. 239,009 4 8 Writirigs-ofi in Suspense .. 2,220 2 8 Advances under subsection Depreciation, motor-vehicles 111 15 6 (7) of section 522, Native 1 91,554 8 5 Land Act, 1931 .. 5,000 0 0 Rents charged in advance .. .. 14,322 14 9 318,930 15 6 Suspense Accounts — Advances Land-purchase .. •• 456 13 4 To Maori Land Boards under Buildings .. • • 388 12 10 section 340, Native Land Excess liens: Hawke's Bay Act, 1931 .. .. 8,335 4 2 District .. •• 39 18 0 To Native Trustee under sec- ■— 885 4 2 tion 521, Native Land Act, Interest accrued on loan capital (not yet due and 1931 .. .. .. 17,766 0 0 payable) 68,573 17 4 26,101 4 2 Sundry debtors — Departmental: Lands Department .. .. 6,277 9 8 Miscellaneous .. .. 7,068 5 1 Principal instalments on sales on deferred-payment license— Land.. .. .. 6,378 11 7 Buildings .. .. 186 4 9 Interest on sales of land .. 9,433 12 5 Rents .. .. .. 51,500 8 9 Royalties .. .. 521 0 0 Interest on advances under subsection (7) of section 522, Native Land Act, 1931 .. .. .. 24 15 10 — 81,390 8 1 Interest accrued (not yet due and payable)— On land sales .. .. 2,678 16 1 On advances to Maori Land Boards .. .. 107 10 6 On advances to Native Trustee .. .. 74 7 4 2,860 13 11 Losses in Suspense— Outstanding rents, &c. .. 2,187 17 4 Miscellaneous .. .. 32 5 4 2,220 2 8 Carried forward .. .. •• £5,376,336 4 6 Carried forward .. .. .. £3,975,519 16 9

B. —1 [PT. IV], SUP. TO 1932.

NATIVE DEPARTMENT —continued. NATIVE LAND SETTLEMENT ACCOUNT—continued. Balance-sheet as at 31st Makch, 1931 —continued. Liabilities. Assets. £ s. d. £ s. d. Brought forward . 5,376,336 4 6 Brought, forward .. .. 3,975,519 16 9 Postponed charges outstanding (rents, &c.) .. .. .. 13,031 1 3 Stolen Moneys Account (survey liens) .. .. .. 69 4 9 Motor-cars for Farm Directors (balance due under hirepurchase agreements, not yet due and payable) .. .. 116 5 1 Departmental motor-vehicles .. 1,232 3 5 Suspense Account: Unallocated arrears, Hawke's Bay District .. .. .. 649 19 4 Cash in the Public Debt Redemption Fund— New Zealand State Advances Act, 1909 .. .. 11,976 15 4 Public Debt Extinction Act, 1910 .. .. .. 26,320 3 8 38,296 19 0 Add interest accumulated to date .. .. .. 22,752 7 10 61,049 6 10 Cash balances — Cash in the Public Account 649 2 5 Imprests outstanding .. 3,291 19 0 3,941 1 5 Net Revenue Account— Balance as at Ist April, 1931 1,123,439 9 2 Add adjustments on account of previous years (net) .. 37,976 18 9 1,161,416 7 11 Excess of expenditure over income for year, 1931-32 97,859 7 4 1,259,275 15 3 Accumulated loss on Orakei Block (as stated by Lands Department) .. .. 61,451 10 5 1,320,727 5 8 £5,376,336 4 6 £5,376,336 4 6 R. N. Jones, Under-Secretary. M. J. Lawless, A.R.A.N.Z., Accountant. I hereby certify that the Revenue Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. The following comments are appended : (1) While the asset item £318,930 15s. 6d. represents the total net expenditure from the account on developmental schemes, the asset item £239,009 4s. Bd., settlement expenditure (settlers not yet determined) contains expenditure which is chargeable to the asset accounts of units (£72,493 10s. Id.). (2) The portion of the expenditure £239,009 4s. Bd. representing stocks is not in all cases supported by stock-sheets. (3) At present it is not possible for the Audit Office to make a satisfactory examination of each scheme inaugurated under the Native land-development schemes. It is understood that branch accounts are being instituted in each district, and it is imperative that proper records of live-stock and other stocks be set up in connection with each undertaking. —G. F. C. Campbell, Controller and Auditor-General.

10— B. 1 [PT. IV], SUP. to 1932.

B. —1 [PT. IY], SUP. to 1932.

NAVAL DEFENCE. Income and Expenditure Account fob the Year ended 31st March, 1932. Expenditure. Income. £ s. d. £ s. d. £ s. d. By Forfeited deferred pay .. .. .. 615 15 3 To Pay and salaries .. .. 155,027 2 8 Purchases of discharge .. .. •• 9 0 0 Add writings-off .. 77 7 Rents from buildings .. .. .. 442 5 0 155,034 10 3 Balance carried down .. .. .. 352,126 3 4 Clothing and victualling .. 27,888 10 0 Add writings-off .. 1,060 13 7 28,949 3 7 Medical services .. .. .. .. 2,452 15 0 Repairs to H.M. ships .. .. .. 72,506 19 10 Calliope Dock .. .. .. .. 5,000 0 0 Coal and oil fuel .. .. .. . ■ 17,140 5 0 Lighting .. .. .. • ■ 908 0 1 Oiler " Nucula " .. .. ■. 970 6 3 Base stores .. .. .. •• 2,629117 £ s. d. Stores, Naval .. .. 10,318 8 3 Add writings-off .. 1,950 14 11 12,269 3 2 Works on Base .. .. .. 1,228 0 2 Reserves (various) .. .. .. 8,158 15 8 Freight .. .. .. . • 2,050 5 11 £ s. d. Office fittings .. .. .. 715 6 Add writings-off .. ..020 7 17 6 Passages .. .. .. .. 4,240 6 5 Postages .. .. .. .. 305 4 8 Printing and stationery .. .. .. 491 8 2 Training in England .. .. .. 3,194 18 0 Advertising .. .. .. ■ ■ 482 1 8 Lodging-allowances .. .. .. 409 2 6 Miscellaneous effective services .. .. 456 11 11 Suez Canal dues .. .. .. .. 465 5 0 Deferred pay .. .. .. .. 28,197 11 2 Unemployment Fund .. .. .. 400 0 0 Miscellaneous non-effective services.. .. 249 10 1 Widows' pensions .. .. .. 356 17 10 Rental assessment .. .. .. 315 0 0 Depreciation .. .. •• 4,323 12 2 £353,193 3 7 £353,193 3 7 £ s. d. £ B - d. To Balance brought down .. .. .. 352,126 3 4 By Becoveries from previous years .. .. 76 0 0 Interest on capital .. .. •• 10,836 17 4 Balance.. .. .. •• •• 462,888 0 Singapore Base .. .. •. • • 100,000 0 0 £462,963 0 8 £462,963 0 8 £ s. d. To Balance .. •. • • • • 462,888 0 8 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. Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. £ s. d. Land at Devonport .. .. .. .. 26,693 12 0 Capital Account, 31st March, 1932 .. .. 241,339 11 8 Buildings .. .. .. .. . • 57,547 0 1 Sundry Creditors— £ s. d. Plant and fittings. .. .. .. .. 39,786 2 7 Departmental .. .. 204 15 10 Stores accounts— £ s. d. Other .. .. .. 11,483 17 9 Clothing and victualling .. 11,566 14 5 11,688 13 7 Naval and armament .. 92,183 7 6 Depreciation Reserve .. •• 17,750 10 1 Coal and oil fuel .. .. 13,136 6 4 Amounts held on deposit— £ s. d. Medical .. .. .. 390 0 0 Postal orders .. .. 347 11 0 " ' ot r Remittances .. .. 2,044 7 2 Stationery.. .. .. .. .. M 0 0 Deferred t>ay .. .. 76,209 15 2 Stamps on hand .. .. .. .. 11 8 9 P * 78,601 13 4 Assets in Suspense 1,115 17 0 Writings-off, Suspense Account .. .. 1,115 17 0 Deposits accounts— £ s. d. Treasury Adjustment Account .. .. 433,448 17 0 Postal orders .. .. 347 11 0 Remittances .. . ■ 2,044 7 2 Deferred pay .. .. 76,209 15 2 78,601 13 4 Excess of expenditure over income .. .. 462,888 0 8 £783,945 2 8 £783,945 2 8 R. F. Durman, Naval Secretary. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. —J. H. Fowler, Deputy Controller and Auditor-General.

B. —1 [PT. IV], SUP. to 1932

NEW ZEALAND REPARATION ESTATES, WESTERN SAMOA. Trading Accounts for the Year ended 31st March, 1932.

Debit. Credit. Item. ! Copra. Cocoa. Rubber. Sundries. Total. Item. Copra. Cocoa. : Rubber. Sundries. Total. ! j ___ I | £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Stock, 1st April, 1931 .. 4,595 10 10 739 10 0 .. 47 16 9 5,382 17 7 I By Sales, consignments, and 24,790 2 2 8,311 7 1 446 10 9 275 7 4 33,823 7 4 Production .. .. 20,577 18 7 5,299 8 9 .. 100 10 0 25,977 17 4 profits Local purchase .. .. 58 14 0 704 12 6 .. .. 763 6 6 Stock, 31st March, 1932 2,050 0 0 895 0 0 .. 11 3 6 2,956 3 6 Expenses .. .. 174 12 9 33 6 6 .. 1 5 4 209 4 7 Losses on consignments .. 1,111 15 8 .. .. 3 14 6 1,115 10 2 Profits.. .. .. 321 10 4 2,429 9 4 446 10 9 133 4 3 3,330 14 8 Totals .. .. 26,840 2 2 9,206 7 1 446 10 9 286 10 10 |36,779 10 10 Totals .. .. 26,840 2 2 9,206 7 1 446 10 9 286 10 10 36,779 10 10

B.—l [PT. IV], SUP. TO 1932.

NEW ZEALAND REPARATION ESTATES—continued. Profit and Loss Account for the Year ended 31st March, 1932. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Salaries .. .. .. 3,361 17 1 By Rents, dwelling and plantations Travelling expenses and allowances 315 4 1 leased .. .. .. 5,054 15 2 Printing and stationery .. 154 17 11 Less ground rents paid .. 675 8 0 3,831 19 1 4,379 7 2 Motor-car-running expenses .. 254 19 10 Interest — Car-hire expenses .. .. 33 3 4 Mortgages and advances .. 702 12 9 288 3 2 Bank of New Zealand, London 20 15 5 Residence and business properties— Banana scheme .. .. 578 15 9 Maintenance .. .. 1,012 7 8 1,302 3 11 Rates, taxes, and insurance .. 571 16 8 Overhead distributed — Audit fees .. .. .. 150 0 0 Plantation overhead .. 1,394 14 0 Interest on mortgages and deposits 234 1 7 Banana scheme .. .. 600 0 0 London general expenses .. 100 16 8 Motor-boats .. .. 100 0 0 Postages and radios .. .. 193 5 2 2,094 14 0 General expenses .. .. 467 17 11 Yard labour .. .. .. .. 199 12 3 2,730 5 8 Commission Account .. .. .. 175 7 9 Plantation leased: Expenses .. .. 569 9 2 Weighbridge earnings .. .. .. 18 6 Depreciation .. .. .. .. 2,787 7 5 Truck and tractor earnings .. .. 249 19 0 Bad Debts Reserve Account .. .. 96 12 9 Profit on stores .. .. .. 1,257 5 7 Balance carried down .. .. .. 643 19 1 £10,303 17 3 £10,303 17 3 £ s. d. £ s. d. To Balance brought down .. .. .. 643 19 1 By Trading accounts .. .. .. 3,330 14 8 Plantation Production Accounts .. .. 2,536 4 5 Motor-boat-running accounts .. .. 306 8 7 Profit and Loss Appropriation Account .. 456 19 9 £3,637 3 3 £3,637 3 3 Profit and Loss Appropriation Account for the Year ended 31st March, 1932. Dr. £ s. d. Or. £ s. d. To Balance brought down .. .. .. 5,477 2 6 By Profit and Loss Account, being profit for the year .. .. .. .. .. 456 19 9 Balance carried down .. .. .. 5,020 2 9 £5,477 2 6 £5,477 2 6 £ s. d. To Balance brought down .. .. .. 5,020 2 9

B.—l [PT. IV], SUP. to 1932.

NEW ZEALAND REPARATION ESTATES—continued. Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. Capital Account .. •• 751,664 6 0 Properties occupied by administraReserve £ s. d. tion free of rent — £ s. d. £ s. d. £ s. d. General .. 29,227 6 5 Land .. .. .. 3,184 6 8 Repatriation black Buildings .. .. .. 4,091 1 4 boys .. .. 6,101 12 5 7,275 8 0 35,328 18 10 Properties occupied by Natives Writing-off in Suspense .. .. 565 13 4 with consent of MinisterMortgages payable in Samoa .. 3,313 15 7 Falealili lands (18,000 acres) .. 9,000 0 0 Deposits .. .. •• 2,730 0 0 Aleipata land (62 acres) .. 258 6 8 Eire Loss Suspense .. •• 1,390 18 2 9,258 6 8 Paymaster-General .. . . 10,319 7 4 Properties unoccupiedSundry creditors .. •• 723 16 3 Land .. .. .. 65,096 19 9 Buildings .. .. .. 3,531 2 6 Improvements and plant .. 615 6 2 69,243 8 5 Total non-revenue pro- .. 85,777 3 1 ducing properties Properties leased— Residental and buildings— To Administration— Land .. .. .. 2,240 0 0 Buildings .. .. 7,037 10 9 9,277 10 9 To private lessees — Land .. .. .. 18,707 10 0 Buildings .. .. 35,018 0 10 Plant and machinery .. 2,672 7 7 Furniture .. .. 701 8 9 57,099 7 2 Plantations, &c.— Land .. .. .. 135,490 3 10 Buildings .. .. .. 25,356 17 4 Improvements .. .. 9,860 16 4 170,707 17 6 Properties worked — Land .. .. .. 333,163 14 5 Buildings and improvements .. 26,378 2 6 Plant, machinery, and transport 9,600 16 6 Furniture and fittings .. 616 16 0 Motor-boats and equipment . . 220 7 0 Stores .. .. •• 511 6 II Live-stock .. .. 34,248 11 8 404,739 15 0 Leaupuni water-supply .. . • 198 2 6 Stores, Apia .. .. .. 4, 687 11 6 Produce on hand .. . ■ 2,956 3 6 Produce on consignment .. 8,353 1 5 15,996 16 5 Motor-boats and equipment, Apia .. 1,834 1 5 Weighbridge .. .. • ■ • • 263 5 0 Total revenue-producing .. 660,116 15 9 assets Cash in bank .. .. .. 5,823 0 6 Sundry debtors — Secured .. .. •• 9,389 110 Unsecured .. .. 6,264 15 1 Banana scheme : Payment in dispute .. •• 3,934 17 6 19,588 14 5 Less Bad Debts Reserve .. 828 11 4 18,760 3 1 Motor-cars .. •. ■ ■ ■ • 321 3 5 Motor-lorries and trailer ... .. 391 6 1 Duty deposit .. .. • • 24 0 0 Plant and machinery .. .. 203 3 11 Office plant .. .. .. 160 4 9 Furniture and fittings .. .. 90 7 6 453 16 2 Slipway tools .. •• •• 110 19 7 Rents, &c., paid in advance .. .. 256 3 3 26,140 12 1 Banana scheme .. • • .. 5,661 9 9 Less sundry debtors in dispute . 3,934 17 6 1,726 12 3 Realization Account .. .. .. 4,661 2 5 Losses on realization .. .. .. 22,028 13 10 Outstanding losses in Suspense .. .. 565 13 4 27,255 9 7 Profit and Loss Appropriation Account — Balance as at Ist April, 1931 .. .. 5,477 2 6 Less profit for year .. .. 456 19 9 r 5,020 2 9 £806,036 15 6 £806,036 15 6 F. L. A. Gotz, General Manager, New Zealand Reparation Estates. A. R. C. White, A.R.A.N.Z., Accountant. I hereby certify that the Profit and Loss Account, Trading Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—G. F. C. Campbell, Controller and Auditor-General.

B. —I [PT. IV], SUP. TO 1932.

POLICE DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1932. Expenditure. Income. To Administrative charges — £ s. d. £ s. d. £ s. d. £ s. d. Salaries .. .. .. 329,924 9 8 By Subsidies from local bodies .. 1,050 17 6 Rent .. .. .. 3,748 17 3 License fees, Arms Act.. .. 2,110 14 0 Office expenses .. .. 775 17 10 Sale of confiscated firearms .. 86 11 5 Printing and stationery .. 3,737 3 0 Sale of confiscated liquor .. 95 17 5 Postage and telegrams .. 6,095 3 0 Payment for special police serTelephones .. .. 6,102 13 11 vices .. .. .. 859 5 3 House allowance .. .. 22,931 0 2 4,203 5 7 Transfer expenses .. 2,647 16 4 Excess of expenditure over income .. .. 463,606 110 Travelling-expenses .. 14,602 10 6 390,565 11 8 Other charges— Upkeep of bicycles, horses, and motor-vehicles .. 8,222 15 5 Freight, cartage, &c. .. 203 12 4 Clothing, stores, &c. .. 7,598 16 9 Fuel, light, water, scavenging 4,392 14 1 Police prosecutions .. 2,152 15 4 Prisoners' rations .. .. 737 19 9 Maintenance and repairs to buildings, &c. .. .. 6,255 19 10 Rewards.. .. .. 199 11 0 Medical expenses .. .. 283 11 9 Police examinations .. 128 16 9 Search for missing persons .. 42 2 7 Sundry expenses .. .. 55 11 0 —— — 30,274 6 7 Depreciation on — Buildings .. .. 11,533 18 1 Motor-vehicles .. .. 565 5 0 Furniture and fittings .. 809 8 1 Automatic pistols .. .. 413 8 0 Horses .. .. .. 34 17 0 Libraries.. .. .. 447 7 10 Mechanical office appliances.. 78 17 10 Arms and accoutrements .. 351 19 7 14,235 1 5 Loss on buildings sold, &c. .. 354 10 5 Loss on stores sold, &c. .. 70 6 1 — 424 16 6 Interest on capital .. .. .. 32,309 11 3 £467,809 7 5 £467,809 7 5 Note. —The accounts include charges for interest and expenditure on construction of buildings for which the Department possesses no parliamentary appropriation, and also credit for rent from the Valuation Department for which that Department possesses no parliamentary appropriation. Balance-sheet as at 31st March, 1932. Liabilities. Assets. £ s. d. Capital— £ s. d. £ s. d. Land .. .. .. .. .. 224,890 5 6 Public Works Fund .. 666,734 2 7 Buildings .. .. .. .. .. 442,046 11 11 Consolidated Fund .. 45,976 9 6 Stores and equipment .. ... .. 6,577 13 1 712,710 12 1 Motor-vehicles .. .. .. .. 6,225 4 3 Creditors — Horses .. .. .. .. .. 109 10 0 Departmental .. .. 393 17 2 Office furniture .. .. .. .. 10,892 4 6 Sundry .. .. .. 1,285 5 9 Mechanical office appliances .. .. .. 791 12 5 1,679 211 Libraries .. .. .. .. .. 9,439 0 0 Depreciation Reserve .. .. 132,785 12 8 Arms and accoutrements .. .. .. 11,738 10 5 Writings-off, Suspense Account — • Automatic pistols .. .. .. .. 8,483 19 7 Buildings sold (loss on) .. 219 10 5 Official stamps on hand .. .. .. 1,169 2 1 Stores sold (loss on) .. 26 7 9 Debtors — £ s. d. Books lost, &c. .. .. 3 0 6 Departmental .. .. 38 12 0 Arms and accoutrements worn Sundry .. .. .. 237 9 7 out (loss on) .. .. 14 1 7 ■ — 276 1 7 Furniture, &c., worn out (loss Assets in Suspense— on) .. .. .. 54 19 8 Buildings .. .. .. 219 10 5 Mechanical office appliances Stores and equipment .. .. 26 7 9 sold (loss on) .. .. 12 18 6 Libraries .. .. .. 3 0 6 330 18 5 Arms and accoutrements .. 14 1 7 Treasury Adjustment Account .. .. 339,070. 9 6 Office furniture .. 54 19 8 Mechanical office appliances .. 12 18 6 330 18 5 Excess of expenditure over income .. .. 463,606 110 £1,186,576 15 7 £1,186,576 15 7 The proportion of police to population was 1 to 1,317, and the cost per inhabitant for the year 1931-32 (exclusive of expenditure on the erection and maintenance of buildings, interest, and depreciation charges) was ss. sd. R. F. Madden, Secretary, Police Department. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —G. F. C. Campbell, Controller and Auditor-General.

B. —1 [PT. IV], SUP. TO 1932.

POST AND TELEGRAPH DEPARTMENT. POSTAL BRANCH. Profit and Loss Account foe the Year ended 31st Maech, 1932. D r , £ s. d. Cr. £ s. d. To Working-expenses .. .. 1,165,744 9 10 By Postages .. .. •• 1,382,282 4 9 Depreciation (6) .. .. •• 30,685 0 8 Rents received.. .. .. .. 10,411 0 1 Profit before charging interest on capita], Private box and bag rents .. .. 5 4 carried down .. .. .. 449,674 8 1 Rural-delivery fees .. .. •• 19,407 8 2 Money-order and postal-note commission .. 60,889 17 9 Miscellaneous revenue .. .. .. 142,858 2 6 Anonymous donation .. .. .. 300 0 0 £1,646,103 18 7 £1,646,103 18 7 £ s. d. £ s. d. To Interest on capital (a) .. .. .. 65,228 12 2 By Profit brought down .. .. -• 449,674 8 1 Profit on year's working transferred to Genera! Profit and Loss Account .. 384,445 15 11 £449,674 8 1 £449,674 8 1 TELEGRAPH BRANCH. Profit and Loss Account foe the Yeae ended 31st Maech, 1932. Dr. £ s. d. Or. £ s. d. To Working-expenses .. .. 356,381 6 9 By Revenue .. .. .. •• 288,690 8 7 Depreciation (6) .. .. •• 37,183 10 7 Miscellaneous .. .. .. .. 45,111 13 0 Rents received .. .. .. .. 1,032 16 10 Loss before charging interest on capital, carried down .. .. .. .. 58,729 18 11 £393,564 17 4 £393,564 17 4 £ s. d. £ s- d. To Loss brought down .. .. .. 58,729 18 11 By Loss on year's working transferred to General Interest on capital (a) .. .. •• 29,546 11 2 Profit and Loss Account .. .. .. 88,276 10 1 £88,276 10 1 £88,276 10 1 TOLL BRANCH. Peofit and Loss Account foe the Yeae ended 31st Maech, 1932. Dr. £ s. d. Cr. £ s. d. To Working-expenses .. .. •• 195,110 17 3 By Revenue .. .. .. .. 417,794 9 5 Depreciation (6) .. .. 97,432 1 11 Rents received .. .. .. .. 2,706 7 2 Profit before charging interest on capital, Miscellaneous .. .. .. .. 13,537 211 carried down .. .. •• •• 141,495 0 4 £434,037 19 6 £434,037 19 6 £ s. d. £ s. d. To Interest on capital (a) .. .. 77,420 18 6 By Profit brought down .. .. .. 141,495 0 4 Profit on year's working transferred to General Profit and Loss Account .. .. 64,074 1 10 £141,495 0 4 £141,495 0 4 TELEPHONE BRANCH. Profit and Loss Account foe the Yeae ended 31st March, 1932. Dr. £ S. d. Cr. £ s. d. To Working-expenses .. .. 491,691 2 5 By Telephone revenue .. .. .. 1,216,594 12 4 Depreciation (b).. .. ■■ ■■ 416,519 3 5 Rents received .. .. .. .. 3,986 2 9 Profit before charging interest on capital, Miscellaneous .. .. •• .. 47,858 18 4 carried down .. .. .. • • 360,229 7 7 £1,268,439 13 5 £1,268,439 13 5 £ s. d. £ s. d. To Interest on capital (a) .. .. .. 317,537 13 10 By Profit brought down .. .. .. 360,229 7 7 Profit on year's working transferred to General Profit and Loss Account .. .. 42,691 13 9 £360,229 7 7 £360,229 7 7

B. —1 [PT. IV], SUP. TO 1932.

POST AND TELEGRAPH DEPARTMENT —continued. WIRELESS BRANCH. Profit and Loss Account foe the Yeah ended 31st March, 1932. Dr. £ s. d. Or. £ s. d. To Working-expenses .. .. .. 6,879 5 0 By Revenue on wireless traffic .. .. 4,801 3 7 Depreciation lb).. .. .. .. 4,415 10 7 Loss before charging interest on capita], carried down .. .. .. .. 6,493 12 0 £11,294 15 7 £11,294 15 7 £ s. d. £ s. d. To Loss brought down .. .. .. 6,493 12 0 By Loss on year's working transferred to General Interest on capital (a) .. .. .. 3,557 2 7 Profit and Loss Account .. .. 10,050 14 7 £10,050 14 7 £10,050 14 7 SERVICE GARAGE. Profit and Loss Account for the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. To Working-expenses.. .. .. .. 44,344 7 11 By Revenue .. .. .. .. 60,249 10 5 Depreciation (b) .. .. .. •• 8,545 12 7 Profit before charging interest on capital, carried down .. .. .. •• 7,359911 £60,249 10 5 £60,249 10 5 £ s. d. £ s. d. To Interest on capital (a) .. .. .. 4,935 13 0 By Profit brought down .. .. .. 7,359 9 11 Profit on year's working transferred to General Profit and Loss Account .. .. .. 2,423 16 11 £7,359 9 11 £7,359 9 11 GENERAL PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31st MARCH, 1932. Dr. £ s. d. Cr. £ s. d. To Telegraph Branch, loss .. .'. .. 88,276 10 1 By Postal Branch, profit .. .. .. 384,445 15 11 Wireless Branch, loss .. .. • • 10,050 14 7 Toll Branch, profit .. .. .. 64,074 110 Net profit .. .. .. • • 395,308 3 9 Telephone Branch, profit .. .. .. 42,691 13 9 Garages, profit .. .. .. .. 2,423 16 11 £493,635 8 5 £493,635 8 5 GENERAL PROFIT AND LOSS APPROPRIATION ACCOUNT, 1931-32. Dr. £ s. d. i Gr. £ s. d. To Expenditure chargeable against Profit and Loss :By Balance brought forward.. .. .. 49,564 3 7 Accounts for previous years .. .. 14,388 12 7 General Profit and Loss Account .. .. 395,308 3 9 Profits paid to Treasury ".. .. .. 941,616 6 2 Depreciation provided in excess of requirements Balance.. .. .. .. .. 2,867 8 7 during previous years .. .. .. 514,000 0 0 £958,872 7 4 £958,872 7 4

POST AND TELEGRAPH DEPARTMENT— continued. Balance-sheet as at 31st March, 1932. Receipts and Expenditure on Capital Account.

B. —1 [PT. IV], SUP. to 1932.

General Balance-sheet. Liabilities. £s.d.£ s. d. Assets. 10 *o Sundry creditors Capital Account balance ... .. .. .. i>4bl,bod is 9 Money-order payees for unpaid money-orders .. .. 56,311 1 2 Stock at stores, District Telegraph Engineers' and Workshops, and in transit .. 509,825 0 0 Other administrations, on money-order, postal, and cable Sundry debtors— £ s. d. accounts .. .. .. .. .. .. 116,594 7 2 Other administrations on money-order account .. .. 41,5/» b 2 Postal-note payees for unpaid postal notes .. .. 60,763 0 0 Government Departments .. .. .. 93,041 » 1 Sundry other creditors .. .. .. .. .. 259,694 10 4 Sundry other debtors .. .. .. .. .. 59,048 3 5 Other Government Departments .. .. .. 224,875 14 n n — 718,238 0 0 Post Office Investment Certificate Account—lnvestments held m Government loans 2,167,550 0 0 Assets written-off Reserve Account .. .. .. .. •• 3,111 17 7 / s - War Loan Certificate Account .. .. .. .. .. 15,115 111 Postmasters' balances .. .. .. .. .. 1,644,037 11 0 Post Office Investment Certificate Account ~ .. .. .. •• 2,175,843 0 10 Less Savings-bank funds held m balances .. .. .. 2/4,910 8 10 Money-order Settlement Account .. .. .. .. .. •• 13,643 6 2 7 ~ Imperial stamps and postal orders .. .. .. .. •• 347 11 0 . . '1,™ 'HI no Postmasters—For advance to Postmasters of stamps, postal notes, British postal Head Office Account, including cash m bank .. .. 360, dbb 18 4 orders, Post Office investment certificates, and other documents of value, i,729, 494 0 6 including stocks held in the General Post Office 1,627,895 10 3 Assets written-off Suspense Account •• ,•• •• oo •• J,lll 17 7 Depreciation Reserve (including maintenance and renewals, equalization reserve, Post Office investments under section 100 of the Post and Telegraph Act, 1928 ..1,655,710 0 0 telegraph, toll, and telephone systems) 3,369,462 12 3 Investment (Radio Broadcasting Board) .. .. 59,839 17 2 Fire Insurance Reserve . .. •• •• •• •• 30,000 0 0 Interest accrued on investments .. .. .. .. .. .. 23,604 14 9 Profit and Loss Appropriation Account . •• 2,867 8 7 Loan-conversion Expenses Account 85,642 0 0 Earthquake Expenditure Suspense .. .. .. .. .. .. 66,475 5 8 £7,956,524 8 7 £7,956,524 8 7 Notes. (a) Interest at £4 6s. per cent, on capital. (6) Depreciation has been allowed for on balance of assets as at Ist April, 1931, the total charge being carried to Depreciation Reserve. A. Marshall, A.R.A.N.Z., Controller of Accounts. G. McNamara, Secretary. General Post Office. I hereby certify that the Profit and Loss Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes.— G. F. C. Campbell, Controller and Auditor-General.

U —B. 1 [PT. IV], SUP. to 1932.

rv As at 31st March, Amount debited As at 3lst March, ! r Capital as at 1st Amount received Capital as at 31st Dr. 1931> during Year. 1932. j | April, 1931. Year 1931-32. March, 1932. To Expenditure — £ s. d. £ s. d. £ s. d. £ s. d. | £ s. d. £ s. d. Telegraph and toll systems, including 2,368,051 16 8 28,735 13 5 2,396,787 10 1 By Receipts —Public Works Fund .. 12,202,101 0 1 369,085 15 4 i2,571, 186 lo o works in progress j Telephone exchange systems, including 8,311,965 11 5 86,045 1 0 8,398,010 12 5 works in progress Wireless systems .. .. .. 64,628 12 6 1,577 5 1 66,205 17 7 Buildings and sites .. .. 2,615,807 2 8 113,192 2 7 2,728,999 5 3 ; Plant and workshops .. .. 30,212 4 10 1,695 18 7 31,908 3 5 ~ ~ AO ~ ī io iqa ik Motor-garages, &c .. .. 249,310 16 6 Or. 16,638 0 1 232,672 16 5 12,202,101 0 1 369, 08o 15 4 12,571,186 15 5 Furniture and fittings .. .. 179,186 15 4 Gr. 980 6 4 178,206 9 0 Balance carried to General Balance- .. j .. I,4bl,b03 IS y — sheet 13,819,162 19 11 213,627 14 3 14,032,790 14 2 14,032,790 14 2

B.—l [PT. IV], SUP. TO 1932.

POST AND TELEGRAPH DEPARTMENT—continued. SAVINGS-BANK BRANCH. Profit and Loss Account foe the Year ended 31st March, 1932. Dr. £ s. d. Cr. £ s. d. £ s. d. To Interest credited to depositors'accounts .. 1,608,729 511 By Interest received .. 1,857,482 15 9 Management expenses .. .. .. 126,976 16 0 Plus interest accrued to Balance carried to Appropriation Account.. 109,221 6 5 31st March, 1932 .. 532,718 1 6 2,390,200 17 3 Less interest accrued on 31st March, 1931 .. 554,131 19 0 1,836,068 18 3 Sundry receipts .. .. .. 8,858101 £1,844,927 8 4 £1,844,927 8 4 Appropriation Account. Dr. £ s. d. Cr. £ s. d. To Savings-bank profits paid to Consolidated Fund 52,500 0 0 By Balance brought forward .. .. .. 7,137 510 Balance carried forward .. .. .. 63,858 12 3 Profit and Loss Account .. .. .. 109,221 6 5 £116,358 12 3 £116,358 12 3 BALANCE-SHEET OF THE NEW ZEALAND POST OFFICE SAVINGS-BANK AS AT THE 31st MARCH, 1932. Liabilities. £ s. d. Assets. £ s. d. Balance at credit of depositors'accounts .. 43,255,499 011 Cash on hand and at bank .. .. 274,910 810 Letters of credit and other liabilities.. .. 10,326 13 11 Investments .. .. .. .. 43,550,199 4 2 Reserve Fund .. .. .. .. 1,028,143 7 5 Interest accrued on investments .. .. 532,718 1 6 Profit and Loss Appropriation Account .. 63,858 12 3 £44,357,827 14 6 £44,357,827 14 6 A. Marshall, A.R.A.N.Z., Controller of Accounts. G. McNamara, Secretary, General Post Office. I hereby certify that the Profit and Loss Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. — G. P. C. Campbell, Controller and Auditor-General.

B. —1 [PT. IV], SUP. TO 1932.

PRISONS DEPARTMENT. General Income and Expenditure Account foe the Year ended 31st March, 1932. Expenditure. £ s. d. Income. £ s. d. Rations .. .. .. .. .. 27,218170 Rents of departmental buildings .. .. 3,606 8 8 Clothing, footwear, and equipment .. .. 9,634 16 10 Sundry credits and recoveries.. .. .. 5,227 9 6 Earnings, wages, and gratuities, prisoners and Balance carried down, representing gross cost of dependants .. .. .. .. 18,083 6 5 departmental upkeep (£lO4 7s. sd. per prisoner Hospital maintenance and medicines .. .. 1,664 17 6 per annum) .. .. .. .. 171,328 0 3 Transport and travelling expenses .. .. 6,631 210 Maintenance, buildings, and grounds .. .. 2,144 18 6 Salaries and allowances .. .. .. 50,588 6 1 Fuel, light, water, &c. .. .. .. 6,29770 Postage, telegrams, stationery, &c. .. .. 1,553 12 6 123,817 4 8 £ s. d. Prison labour (domestic) .. 24,735 14 2 Less earnings and wages paid .. 17,831 19 5 6,903 14 9 Interest and depreciation .. .. 44,615 15 10 Head Office administration expenses .. .. .. 5,068 15 6 Less surplus, General Store accounts.. .. .. 243 12 4 4,825 3 2 £180,161 18 5 £180,161 18 5 £ s. d. £ s. d. Balance brought down .. .. .. 171,328 0 3 Prison labour .. .. .. .. 23,640 9 6 Occupational labour (improvements to prison Public Account surplus on industries (as per footgrounds) .. .. .. .. 2,956 16 9 note)* .. .. .. .. .. 8,688 3 8 Net cost, departmental upkeep (£B6 9s. 7d. per prisoner per annum) .. .. .. 141,956 310 £174,284 17 0 £174,284 17 0

* Statement of Public Account surplus on industries had nominal labour not been charged.

n £lt)ora er Labour Allocation. Public Account Surplus. Industry accounts — £ s. d. £ s. d. ! £ s. d. Blockmaking .. .. .. Dr. 94 9 3 37 16 0 56 13 3* Bootmaking and repairs .. .. Or. 189 IS 7 1,596 9 4 1,786 4 11 Brickworks .. .. .. Dr. 2,673 18 8 .. 2,673 18 8* Farming .. .. .. Dr. 23,895 18 4 18,020 2 7 5,875 15 Gardening .. .. ..Dr. 1,926 13 2 2,399 11 2 472 18 0 Laundering .. .. ..Or. 331 2 3 837 9 9 1,168 12 0 Roadwork and transport .. .. Or. 530 9 6 5,273 15 0 5,804 4 6 Quarrying .. .. .. Dr. 9,967 1 3 14,640 2 9 4,673 1 6 Clothing industry .. .. Or. 1,388 17 9 1,569 17 10 2,958 15 7 Tinsmithing .. .. ..Or. 33 4 5 * 199 6 5 232 10 10 Miscellaneous .. .. .. Or. 82 6 6 115 17 6 198 4 0 Total .. .. .. Dr. 36,002 4 8 44,690 8 4 8,688 3 8 * Deficit. t See footnote to Industry Account.

B.—l [PT. IV], SUP. TO 1932.

PRISONS DEPARTMENT—continued. PRISONS HEAD OFFICE ADMINISTRATION. Income and Expendituee Account foe the Yeae ended 31st Maech, 1932. Expenditure. 1 Income. £ s. d. £ s. d. Net expenditure for year — £ s. d. Salaries and allowances . . .. 3,354 4 3 ! Head Office administration, transferred to General Advertising, books, «fee. .. .. 31 12 5 Income and Expenditure Account .. .. 5,068 15 6 Postages, telegrams, printing, and Prisons Board .. .. .. .. 333 2 0 stationery .. .. .. 590 1 10 Office requisites .. .. .. 18 11 Transport and travelling expenses .. 346 0 9 Fuel, light, water, and sanitary .. 38 2 3 Grants to Prisoners' Aid Societies .. 115 0 0 Contributions to After-care Societies 5 12 0 Assistance to discharged prisoners .. 5 0 0 Maintenance of buildings .. .. 20 5 11 Rent of buildings .. .. 380 0 0 Interest on capital .. .. 59 0 6 Depreciation of furniture and fittings 105 14 6 5,068 15 6 Prisons Board administration (travelling-expenses) 333 2 0 £5,401 17 6 £5,401 17 6 PROBATION ADMINISTRATION. Income and Expendituee Account foe the Yeae ended 31st March, 1932. Expenditure. £ s. d. Income. £ s. d. Salaries and allowances .. .. .. 2,975 0 0 Net expenditure for year .. .. • 3,602 12 9 Postages, telegrams, printing, and stationery .. 217 13 11 Rent of buildings .. .. .. .. 227 0 0 Sundry expenses .. .. .. .. 160 8 2 Interest on capital .. .. .. .. 7 16 8 Depreciation on furniture and fittings .. .. 14 14 0 £3,602 12 9 £3,602 12 9 GENERAL STORES (AUCKLAND AND WELLINGTON). Working Account for the Year ended 31st March, 1932. Expenditure. £ s. d. Revenue. £ s. d. Opening stocks in store and in transit .. .. 7,617 11 11 Raw materials issued to workshops .. .. 5,191 22 Manufactured articles received from workshops .. 11,197 12 8 Sales to other Departments .. .. .. 5,471 11 3 Purchases for issue and for manufacture .. .. 7,291 3 10 Miscellaneous stores and manufactures issued to Freight, cartages, postages, &c. .. .. .. 166 12 1 prisons .. .. .. .. .. 10,056 6 3 Salaries .. .. .. .. .. 263 2 0 Store charges recovered .. .. ' .. 519 14 3 Prison labour .. .. .. .. 55 10 0 Closing stocks in store and in transit .. .. 5,939 6 10 Interest on capital .. .. .. .. 342 15 11 Surplus to General Income and Expenditure Account 243 12 4 £27,178 0 9 £27,178 0 9 * PAPARUA BLOCK AND TILE MAKING INDUSTRY. Profit and Loss Account foe the Yeae ended 31st Maech, 1932. Expenditure. Revenue. £ s. d. Opening stocks — £ s. d. £ s. d. Sales and issues of blocks and tiles .. .. 257 16 3 Loose tools .. .. .. 412 4 Closing stocks— £ s. d. Stock-in-trade .. .. .. 380 2 7 Loose tools .. .. .. 4 9 4 384 14 11 Stock-in-trade .. .. .. 196 13 1 Materials .. .. .. .. 64 10 2 201 2 5 Freight and cartage .. .. .. .. 8 18 0 Loss on working .. .. .. .. 94 9 3 Prison labour .. .. .. .. 37 16 0 Interest on capital .. .. .. .. 41 710 Depreciation of buildings and plant .. .. 16 1 0 £553 7 11 £553 7 11

B. —1 [PT. TV], SUP. TO 1932.

PRISONS DEPARTMENT —continued,, BOOTMAKING AND REPAIRING INDUSTRY (AUCKLAND AND INVERCARGILL). Profit and Loss Account fob the Year ended 31st March, 1932. Expenditure. Revenue. Opening stocks—• £ s. d. £ s. d. Loose tools.. .. .. .. .. 206 8 2 Manufactures and repairs .. .. .. 5,103 4 11 Work in progress . . .. .. .. 386 2 5 Closing stocks — Raw materials used .. .. .. .. 2,168 6 5 Loose tools .. .. .. .. 217 11 6 Tools, machine parts, and repairs .. .. 158 3 2 Work in progress .. .. .. .. 204 14 2 Fuel, light, and power .. .. .. 21 9 0 Freight and cartage .. .. .. .. 0102 Sundries .. .. .. .. .. 2 11 6 Prison labour.. .. .. .. ..1,59694 Supervision and officers' labour .. .. 570 4 0 Interest on capital .. .. .. .. 77 19 0 Depreciation on plant and machinery .. .. 43 11 10 Rent of workshops .. .. .. .. 104 0 0 Net profit on industry for year .. .. .. 189 15 7 £5,525 10 7 £5,525 10 7 RANGIPO PRISON. Farm Development Account for the Year ended 31st March, 1932. Expenditure. '• Income. Development in progress at Ist April, 1931, brought £ s. d. i Value of developed pastures transferred to Land £ s. d. forward .. .. .. .. .. 517 1 7 I Account during year .. .. .. 3,644 13 11 Seeds and manure .. .. ~ .. 1,459 12 10 i Posts transferred to other farms .. .. 100 0 0 Fencing-wire and trees.. .. .. .. 166 18 4 Development in progress at 31st March, 1932, Freight and cartage .. .. .. .. 322 15 6 ; carried forward .. .. .. 1,157 17 10 Prison labour .. .. .. .. 1,779 5 6 j Supervision and officers' labour .. .. 590 9 0 Interest on capital .. .. .. .. 53 1 3 ! Depreciation of plant and implements .. .. 13 7 9 I £4,902 11 9 I £4.902 11 9 ======== ! ' Farm Working Account for the Year ended 31st March, 1932. Expenditure. Income. Opening stocks— £ s. d. £ s. d. Live-stock .. .. .. .. .. 2,666 16 8 Sales and transfers of produce .. .. .. 1,052 6 5 Crops .. .. .. .. .. 432 14 3 Horse-labour on development, &c. .. .. 511 18 6 Stores and tools .. .. .. .. 11196 Closing stocks — Purchase of live-stock .. .. .. .. 299 5 9 J Live-stock .. .. .. .. .. 2,462 18 0 Purchase of feed .. .. .. .. 52 14 7 Crops .. .. .. .. .. 615 17 4 Feed, &c., transferred from farm .. .. 466 1 9 Stores and tools .. .. .. .. 129 5 0 Seeds and manures .. .. .. .. 19 22 Loss on working, transferred to Institution Account 1,595 16 5 Horse-shoeing and repairs to harness .. .. 23 15 1 Tools, repairs, and plant maintenance .. .. 63 811 Freight and cartage, including use of horses and tractor .. .. .. .. .. 239 8 1 Tractor expenses .. .. .. .. 60 7 5 Sundries .. .. .. .. .. 15 15 1 Fencing and trees ........ 6 16 0 Prison labour .. .. .. .. 590 18 1 Supervision and officers' labour .. .. 318 16 0 Interest on capital .. .. .. .. 967 18 4 Depreciation of buildings, plant, &c. .. .. 32 14 0 £6,368 1 8 £6,368 1 8 Note. —The loss of £1,595 includes the sum of £1,501, being nominal charges for supervision and non-public aceount charges for prisoners' labour and interest on same.

B. —1 [PT. IV], SUP. TO 1932.

PRISONS DEPARTMENT —continued. HAUTU PRISON. Farm Development Account foe the Year ended 31st March, 1932. Expenditure. Income. Development in progress at Ist April, 1931, brought £ s. d. Value of developed pastures transferred to Land £ s. d. forward .. .. •• •• 3,018 15 3 Account during year .. .. .. 6,110 3 2 Seeds and manure .. .. .. 1,340 16 3 Miscellaneous credits —Grazing-charges .. .. 207 14 II Fencing wire and trees.. .. .. 91 1 1 Development in progress at 31st March, 1932, carried Freight, cartage, and horse hire .. .. 568 16 6 forward .. .. .. .. ■. 3,090 13 4 Miscellaneous .. .. • • • • 2 0 9 Prison labour • ■ • ■ ■ • .. 3,249 7 7 Supervision and officers' labour .. .. .. 969 6 0 Interest on capital .. .. • • • • 155 16 0 Depreciation of plant and implements .. .. 12 12 0 £9,408 11 S £9,408 11 5 Farm Working Account for the Year ended 31st March, 1932. Expenditure. I Income. £ s. d. Opening stocks £ s - <1. Sales and transfers of produce .. .. .. 1,782 17 2 Live-stock .. .. •• ■■ 3,706 17 10 Horse labour on development, &c. .. .. 789 18 0 Crops 617 8 5 Closing stocks— Stores and tools .. •• ■■ 604 14 6 Live-stock.. .. .. .. .. 2,814 4 9 Purchase of live-stock 19 II 8 Crops 456 3 10 Purchase of feed .. ■ ■ • • ■ ■ 138 411 Stores and tools .. .. .. .. 640 12 10 Feed &c. transferred from farm .. .. 838 19 11 Loss on working, transferred to Institution Account 3,601 .10 10 Seeds and manure .. • • • ■ • • 768 8 4 Veterinary services . . .. • • • • 2 8 0 Horse-shoeing and repairs to harness .. .. 719 11 Tools, repairs, and plant maintenance .. . . 116 19 1 Freight and cartage, including use of horses and tractor .. • • • • • • ■ • ® Tractor expenses .. • • • • • • 47 6 1 Sundries .. •. •• •• •• 16 15-11 Prison labour .. • • • • • • 869 10 3 Supervision and officers' labour .. .. .. 353 0 0 Interest on capital .. -■ •• 1,731 11 11 Depreciation of buildings, plant, &c. .. .. 60 6 2 £10,085 7 5 £10,085 7 5 Note. The loss of £3,601 includes the sum of £2,407, being nominal charges for supervision and non-public account charges for prisoners' labour and interest on same. Live-stock has been written down by £829 during the year. INVERCARGILL BORSTAL INSTITUTION. Farm Working Account for the Year ended 31st March, 1932. Expenditure. Income. £ s. d. Opening stocks £ s - d. Sales and transfers of produce .. .. .. 5,638 15 2 Live-stock .. .. •• •• •• 4,392 3 0 Sale of firewood and timber .. .. .. 88 1 0 Crops .. •• •• m 1" 4 Closing stocks— Miscellaneous stores and tools .. .. 416 1 9 Live-stock.. .. .. .. .. 2,577 5 3 Purchase of live-stock .. .. 736 IS 0 Crops .. " " " Inn m 2 Farm-produce consumed on farm .. .. 1,283 8 7 Miscellaneous stores and tools .. .. 392 10 / Seeds and manures .. .. 262 011 Net loss on working .. .. .. .. 6,602 9 4 Sacks and threshing .. .. • • • • p4 12 2 Fencing and trees .. •. • • • • 34 5 0 Horse-shoeing and repairs to harness .. .. 28 12 5 Veterinary services .. ■ • • • • • 6 9 6 Tools, repairs, and plant maintenance .. .. 25 14 4 Purchase of feed .. • • • • ■ • 20 18 10 Freight and cartage .. .. • ■ • ■ 76 1 1 Fuel and oil . . . • • ■ • • • • 1® 2 Blacksmithing . . • ■ • • ■ • 13 1- 3 Rent and rates .. • • • • • ■ 505 1® ® Maintenance of farm roads and flood-gates .. 3 7 2 Dairy expenses •. • • • ■ ■ • 54 17 8 Sundries .. • • • ■ ■ • • ■ oo i Maintenance of farm buildings . . .. .. 22 16 7 Prison labour •• •• •• 3,432 15 10 Supervision and officers'labour .. .. •• 1,685 15 6 Interest on capital .. •• •• •• 2,075 911 Depreciation of buildings, plant, and leaseholds .. 1,679 6 3 £17,050 7 4 £17,050 7 4 fjjg i ogg 0 f £6,602 includes the sum of £5,843, being nominal charges for supervision and non-public account charges for inmates' labour and interest on same. Live-stock has been written down by £573 during the year.

B, —1 [PT. IV], SUP. TO 1932.

PRISONS DEPARTMENT—continued. PAPARUA PRISON. Farm Working Account eor the Year ended 31st March, 1932. Expenditure. Income. £ s. d. Opening stocks—- £ s. d. Sales and transfers of produce .. .. .. 6,151 0 1 Live-stock .. .. .. .. 2,176162 Closing stocks— Crops .. .. .. .. .. 1,967 3 4 Live-stock .. .. .. .. 1,584 710 Stores and tools .. .. .. .. 299 7 9 Crops .. .. .. .. .. 1,463 5 1 Purchase of live-stock .. .. .. 817 4 5 Stores and tools .. .. .. .. '254 16 11 Purchase of feed .. .. .. .. 169 8 8 Net loss on working .. .. .. .. 3,184 7 4 Farm-produce consumed on farm .. .. 1,294 6 0 Seeds and manure .. .. .. . , 406 18 4 Fencing and trees .. .. .. .. 86 17 6 Tools, repairs, and plant maintenance .. .. 1313 11 Horseshoeing and repairs to harness .. .. 12 0 8 Veterinary services .. .. .. .. 12 0 Tractor expenses .. .. .. .. 137 19 6 Rent and rates .. .. .. . . 17 15 2 Threshing and packing .. .. .. 85 1 0 Dairy expenses .. .. .. .. 11 18 0 Sundries .. .. .. .. .. 130 4 0 Prison labour .. .. .. 2,485 18 9 Supervision and officers' labour .. .. 853 10 0 Interest on capital .. .. .. .. 1,284 9 5 Depreciation of buildings, plant, &c. .. .. 268 12 8 £12,637 17 3 £12,637 17 3 Note. —The loss of £3,184 includes the sum of £3,339, being nominal charges for supervision and non-public account charges for prisoners' labour and interest on same. Live-stock has been written down by £394 during the year. WAIKERIA BORSTAL INSTITUTION. Farm Working Account for the Year ended 31st March, 1932. Expenditure. Income. £ s. d. Opening stocks— £ s. d. Sales and transfers of produce .. .. .. 16,413 2 0 Live-stock .. .. .. .. 10,718 14 4 Closing stocks— Crops .. .. .. .. .. 3,689 5 8 Live-stock .. .. .. .. 10,817 2 5 Stores and tools .. .. .. .. 1,316 1 6 Crops, &c. .. .. .. .. 3,326 5 2 Apiary .. .. .. .. .. 41 8 4 Miscellaneous stores and tools .. .. 1,233 17 2 Purchase of live-stock .. .. .. 1,170 14 6 Apiary .. .. .. .. .. 44 3 0 Purchase of feed .. .. .. .. 84 10 9 Net loss on working .. .. .. .. 5,386 17 7 Farm-produce consumed on farm .. .. 4,774 811 Seeds and manures .. .. .. .. 1,013 13 9 Fencing and trees .. .. .. .. 153 19 6 Tolls, repairs, and plant maintenance .. .. 178 12 2 Horse-shoeing and repairs to harness .. .. 59 11 7 Veterinary services .. .. .. .. 8 0 0 Freight and cartage, including use of horses .. 339 17 1 Sacks and threshing .. .. .. . . 7 7 3 Dairy expenses .. .. .. .. 43 1 11 Orchard spray .. . . .. . . 41 7 0 Blacksmithing .. .. .. . . 56 5 11 Sundries .. .. .. . . .. 221 16 6 Maintenance of buildings .. . . .. 18 0 1 Prison labour .. .. .. 7,434 11 3 Supervision and officers'labour .. .. 2,531 13 0 I nterest on capital .. .. .. ~ 3,136 1 6 Depreciation of buildings and plant .. .. 182 4 10 £37,221 7 4 £37,221 7 4 Note. —The loss of £5,386 includes the sum of £9,966, being nominal charges for supervision and non-public account charges for inmates' labour and interest on same. In reality, a net cash surplus accrues to Public Account. WI TAKO PRISON. Farm Working Account for the Year ended 31st March, 1932. Expenditure. j Income. £ s . d. Opening stocks — £ s. d. Sales and transfers of live-stock and produce .. 2,489 0 3 Live-stock .. .. .. .. .. 1,081 19 4 Rent of pig-farm .. .. .. .. 10 0 0 Crops, &c., .. .. .. .. 818 17 3 Horses and motor-truck charges transferred .. 231 7 5 Miscellaneous stores and tools .. .. 249 1 6 Closing stocks — Purchase of live-stock .. .. .. .. 255 17 10 Live-stock .. .. .. .. ~ 794 8 0 Farm-produce consumed on farm .. .. 229 0 6 Crops, &c. .. .. .. .. .. 1,214 17 0 Purchase of feed .. .. ~ .. 87 2 5 Miscellaneous stores and tools .. .. 201 10 10 Seeds and manures .. .. .. .. 331 14 1 Loss on working .. .. .. .. 3,524 16 10 Fencing-wire and trees.. .. .. .. 14 19 8 Repairs and replacements to tools and implements.. 45 1 10 Motor-vehicle expenses .. .. .. 65 0 10 Sundry expenses .. .. .. .. 28116 Maintenance of buildings .. .. .. 13 2 3 Prison labour .. .. .. .. 3,079 14 2 Supervision and officers' labour .. .. 1,620 16 0 Interest on capital .. .. .. .. 451 19 10 Depreciation of plant, &c. .. .. .. 93 I 4 £8,466 0 4 £8,466 0 4 Note. —The loss of £3,524 includes the sum of £4,700, being nominal charges for supervision and non-public account charges for prisoners' labour and interest on same. Standard values of live-stock were also written down during the year. In reality, a net cash surplus accrues to Public Account.

B.—l [PT. IV], SUP. TO 1932.

PRISONS DEPARTMENT —continued. MINOR KITCHEN GARDENS. Profit and Loss Account foe the Year ended 31st Makch, 1932. Expenditure. Income. Opening stocks— £ s. d. Sales and transfers of produce— £ s. d. Tools and stores .. .. .. .. 50 5 5 Poultry and eggs .. .. .. .. 60 11 7 Live-stock and poultry .. .. .. 199 7 9 Vegetables.. .. .. .. .. 1,086 411 Vegetables and. live-stock feed .. .. 373 5 10 Milk and cream .. .. .. .. 351 17 8 Purchase of seeds and manures .. .. .. 145 7 7 Pigs, pork, and beef .. .. .. 188 13 7 Purchase of poultry-feed .. .. .. 21 0 10 Closing stocks — Purchase of cattle-feed and pig-feed .. . . 16 15 2 Live-stock and poultry .. .. .. 202 5 5 Purchase of live-stock .. .. .. .. 53 9 10 Vegetables and live-stock feed .. .. 399 10 3 Feed consumed on farm .. .. .. 26 14 1 Tools and stores .. .. .. .. 53 2 10 Tools, repairs to plant, &c. .. .. .. 9 2 3 Net loss on working .. .. .. .. 1,926 13 2 Freight, cartage, &c. .. .. .. .. 8 5 0 Rent of grazing paddocks .. .. .. 40 0 0 Repairs to fences .. .. .. .. 18 4 0 Sundry expenses .. .. .. .. 20 6 11 Prison labour.. .. .. .. .. 2,399 11 2 Supervision .. .. .. .. .. 744 9 11 Interest on capital .. .. .. .. 126 19 10 Depreciation of plant, &c. .. .. .. 15 13 10 £4,268 19 5 £4,268 19 5 Note. —The loss of £1,926 includes the sum of £3,144, being nominal charges for supervision and non-public account charges for prisoners' labour. LAUNDERING, MENDING, AND SEWING INDUSTRY : POINT HALSWELL AND ADDINGTON. Profit and Loss Account fob the Year ended 31st March, 1932. Expenditure. Revenue. £ s. d. Laundering for— £ s. d. Cleaning materials .. .. .. .. 68 9 3 Institutions .. .. .. .. 534 6 4 Mending and sewing materials .. .. .. 625 7 2 Government Departments .. .. .. 1,428 4- 1 Fuel, light, and power .. .. .. 195 13 10 Sewing for general store .. .. .. 862 5 11 Repairs to plant .. .. .. .. 31 9 6 Cartage laundry-work .. .. .. .. 134 10 6 Sundries ..829 Prison labour .. . . .. .. 857 3 5 Supervision .. .. . . .. .. 459 10 7 Interest on capital . . .. .. .. 61 1 6 Depreciation of buildings and plant .. .. 52 5 7 Net profit for year .. . . .. .. 331 2 3 £2,824 16 4 £2,824 16 4 WAIKUNE PRISON : MOTOR TRANSPORT. Profit and Loss Account for the Year ended 31st March, 1932. Expenditure. Revenue. £ s. d. Cartages— £ s. d. £ s. d. Opening stocks —Loose tools and stores .. .. 428 3 7 Roadworks and departmental .. 4,812 1 0 Benzine, oil, &c. .. .. .. .. .1,552 18 6 Other Government Departments 520 610 Tires and tubes .. .. .. .. 174 9 5 Sales of benzine, oil, and stores .. 74 18 2 Machine parts, tools, repairs, and replacements .. 878 410 5,407 6 0 Freight and cartage .. .. .. .. 27 II 2 Closing stocks — Sundries .. .. .. .. .. 261111 Loose tools and stores .. .. .. 382 3 8 Prison labour .. .. .. .. 984 15 0 Net loss on working .. .. .. 48 11 6 Supervision and officers' labour .. .. 487 4 11 Interest on capital .. .. .. .. 79 15 5 Depreciation of motors, plant, &c. .. .. 806 16 5 Depreciation on account previous years (Public Works Department vehicles) .. .. .. 391 .10 0 £5,838 1 2 £5,838 .1 2 WELLINGTON PRISON: FLOOR-POLISH, LEAD-HEADED NAILS, AND SANDSOAP INDUSTRIES. Profit and Loss Account for the Year ended 31st March, 1932. Expenditure. £ s. d. Revenue. £ s. d. Opening stocks —Loose tools .. .. .. 5 0 0 Manufactured products .. .. .. 531 711 Raw materials .. .. .. .. 331 7 7 Closing stocks —Loose tools .. .. .. 412 1 Tools and repairs .. .. .. .. 6 10 Freight, cartage, and packing .. .. .. 15 16 0 Sundries .. .. .. .. .. 115 4 Prison labour .. .. .. .. 66 9 6 Supervision .. .. .. .. .. 10 12 0 Interest on capital .. .. .. .. 7 2 1 Net profit for year .. . . .. .. 82 6 6 £536 0 0 £536 0 0

B. —1 [Pt. IV], Sup, to 1932.

PRISONS DEPARTMENT—continued. QUARRYING AND GRAVEL-PIT WORKING (AUCKLAND, NAPIER, NEW PLYMOUTH, PAPARUA). Profit and Loss Account fob the Year ended 31st March, 1932. Expenditure. £ s. d. Revenue. £ s. d. Opening stocks —Metal .. .. .. 1,095 13 11 Sales of metal, &c. .. .. .. .. 14,906 16 0 Machine parts, tools, and repairs .. .. 1,192 17 1 Royalty from leases .. .. .. .. 450 0 0 Explosives .. .. .. .. .. 343 13 5 Closing stocks—Metal .. .. .. .. 1,573 16 11 Lubricants .. .. .. .. .. 81 9 6 Net loss for year .. .. .. .. 9,967 1 3 Maintenance of quarry buildings .. .. 46 0 2 Horse-feed and harness expenses .. .. 42 5 11 Tractor expenses .. .. .. .. 167 12 5 Fuel, light, power, and water .. .. .. 1,561 18 2 Freight and cartage .. .. .. .. 2,078 4 4 Hospital maintenance of accident cases .. .. 90 0 0 Telephone rental .. .. .. .. 15 5 0 Sundry expenses .. .. .. .. 94 10 9 Prison labour .. .. .. . ■ 14,620 2 9 Supervision .. .. .. .. .. 2,683 15 0 Interest on capital ... .. .. 1,460 17 8 Depreciation on buildings, plant, and horses .. 1,323 8 1 £26,897 14 2 £26,897 14 2 Note. —The loss of £9,967 includes the sum of £17,304, being nominal charges for supervision and prisoners' labour. Seventy-five per cent, of the labour charged is purely occupational, and unnecessary for carrying on the industry. Irx reality, a net cash surplus accrues to Public Account. WAIKUNE PRISON: ROADMAKING AND MAINTENANCE. Profit and Loss Account for the Year ended 31st March, 1932. Expenditure. Revenue. Opening stocks— .. £ s. d. £ s. d. Roadworks and labour credits from £ s. d. £ s. d. Horses .. .. .. ..36743 other Departments .. .. 9,045 6 9 Stores .. .. .. .. 673 4 6 Sales of metal .. .. .. 958 13 0 Loose tools and harness .. .. 112 9 7 Horses transferred .. .. 73 14 0 1,152 18 4 10,077 13 9 Horse-feed and expenses .. .. .. 223 2 8 Closing stocks— Replacements and repairs to implements and tools.. 245 4 2 Horses .. .. .. 219 3 3 Freight and cartage .. .. .. .. 2,522 18 7 Stores .. .. .. .. 217 11 3 Sundries .. .. .. .. .. 34 7 2 Loose tools and harness .. .. 100 18 1 Prison labour 4,289 0 0 537 12 7 Officers'supervision .. .. .. .. 1,472 15 8 Interest on capital .. .. .. .. 70 111 Depreciation of plant .. .. .. .. 25 16 10 Net profit on working .. .. .. .. 579 1 0 £10,615 6 4 £10,615 6 4 AUCKLAND PRISON: CLOTHING INDUSTRY. Profit and Loss Account for the Year ended 31st March, 1932. Expenditure. Revenue. Opening stocks — £ s. d. £ s. d. Sales to Government Departments and transfers to £ s. d. Completed work and work in progress 87 14 10 general store .. .. .. .. 6,169 11 4 Loose tools .. .. .. 11 18 8 Closing stocks — £ s. d. 99 13 6 Completed work and work in progress 53 1 10 Raw materials .. •• •• •• 2,476 14 9 Loose tools .. .. 10 19 3 Cleaning materials .. .. .. .. 19 15 0 64 1 1 Machine parts and repairs .. .. .. 70 10 1 Fuel, light, power, and water .. .. .. 102 8 9 Prison labour .. •• 1,569 17 10 Supervision .. .. .. ■. • • 274 10 0 Interest on capital .. .. .. .. 41 10 6 Depreciation of plant and machinery .. .. 33 14 3 Rent of workshop .. .. .. .. 156 0 0 Net profit for year .. .. .. .. 1,388 17 9 £6,233 12 5 £6,233 12 5 AUCKLAND PRISON: TINSMITHING AND CARPENTERING. Profit and Loss Account for the Year ended 31st March, 1932. Expenditure. £ s. d. Revenue. £ s. d. Opening stocks —Loose tools .. .. .. 46 17 5 Sales, repairs, and prison issues .. .. .. 372 6 0 Cost of raw materials used .. .. .. 132 12 3 Closing stocks—Loose tools .. .. .. 42 8 8 Prison labour .. .. .. ■ • • • 199 6 5 Interest on capital .. .. .. •• 2142 Net profit on working for year .. .. .. 33 4 5 £414 14 8 £414 14 8 12— B. 1 [PT. IV], SUP. TO 1932.

B.—l [PT. IV], SUP. TO 1932.

PRISONS DEPARTMENT —continued. Balance-sheet as at 31st March, 1932. Liabilities. Assets. Capital Account— £ s. d. £ s. d. National Development Account £ s. d. £ s. d. Public Works Fund .. 458,072 18 9 Expenditure—Rangitoto IsConsolidated Fund .. .. 186,331 17 1 land Improvement Account— Departmental (labour im- Expenditure to 31st March, provements) .. .. 330,794 4 1 1931 .. .. .. 11,704 3 0 975,198 19 11 Expenditure for year ended Treasury Adjustment Account .. .. 1,444 14 8 31st March, 1932.. .. 2,234 1 6 Depreciation Reserve .. .. 152,890 12 6 13,938 4 6 Sundry creditors—- Land and buildings— Departmental .. .. 1,301 4 0 Freeholds.. .. .. 153,836 711 Sundry .. .. .. 4,791 13 2 Leaseholds .. .. 13,618 11 7 — 6,092 17 2 Taupo land-development comAccrued earnings of prisoners .. .. 6,439 7 6 pleted .. .. .. 60,821 6 1 Deposits .. .. .. .. .. 1,151 12 4 Taupo land-development in Writings-off in Suspense Account .. .. 18,748 611 progress .. .. 4,248 11 2 Buildings .. .. .. 605,659 4 4 838,184 1 1 Farm and garden assets— Live-stock .. .. 21,263 16 8 Crops .. .. .. 6,396 11 7 Gardens, orchards, and nurseries .. .. .. 3,177 11 11 Implements and machinery .. 5,683 210 Tractors .. .. .. 1,008 18 8 Harness, loose tools, and sundry stores .. .. .. 3,984 5 10 Apiary .. .. .. 44 3 0 — 41,558 10 6 Miscellaneous industry and institutional assets— Fixed plant .. .. 36,100 4 4 Implements and machinery .. 7,634 8 4 Motor-vehicles .. .. 6,405 6 7 Lighters .. .. . . 1,064 0 0 Loose tools and harness .. 1,598 6 8 Arms and accoutrements .. 808 9 5 Library and school-books .. 807 12 5 Furniture and fittings .. 12,195 9 0 Clothing and bedding .. 14,003 15 0 Band instruments .. .. 230 0 0 Stock - in - trade and raw materials .. .. 4,249 16 5 Stocks in general stores .. 5,918 19 4 Stocks in local stores .. 3,165 17 11 Horses in quarries and roadworks .. .. .. 235 18 0 94,418 3 5 Sundry debtors— £ s. d. Departmental .. 2,282 11 3 Sundry .. 4,648 6 3 — 6,930 17 6 Cash in Deposit Account .. 1,151 12 4 Butterfat bonuses held on deposit 923 7 2 Expenditure paid in advance .. 106 11 3 Postage-stamps .. .. 114 17 9 9,227 6 0 Writings-off in Suspense— Sundry stores and live-stock.. 1,197 19 1 Terrace Prison Demolition Account .. .. .. 17,550 710 18,748 6 11 Maintenance of institutions and industries.. .. .. 141,956 3 10 Prisons Board and probation upkeep .. .. .. 3,935 14 9 145,891 18- 7 £1,161,966 11 0 £1,161,966 11 0 Note. — An adjustment of the book values on the demolition of Terrace Prison buildings has been made against Capital Account. The following charges are included in the accounts, for which the Department possesses no parliamentary appropriations : (a) Rental value as assessed by the Justice Department and Public Works Department; (b) interest at 4 J per cent, on capital as at Ist April, 1931. The cost of erection and maintenance of buildings are appropriated in votes under the control of the Public Works Department. B. L. Dallard, A.R.A.N.Z., Controller-General of Prisons. G. 0. Hall, A.R.A.N.Z., Accountant, Prisons Department. I hereby certify that the Institutional Accounts, Subsidiary Working Accounts, Income and Expenditure Accounts, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note and to the comment: No charge for Head Office administration has been made against the various industry working accounts. —J. H. Fowler, Deputy Controller and Auditor-General.

B. —1 [PT. IV], SUP. to 1932.

PUBLIC DEBT REDEMPTION FUND. Showing the Net Cost to the Taxpayers of Debt-reduction under the Repayment of the Public Debt Act, 1925. Revenue Account for the Year ended 31st March, 1932. Dr. ' Or. To Public Debt Repayment Account—Pay- £ s. d. By Interest on Public Debt Redemption Fund— £ s. d. ments from Consolidated Fund — Public Trust .. .. .. 409,197 6 11 J per cent, on public debt outstanding at State Advances .. .. .. 157,240 0 10 31st March, 1931 .. .. .. 1,016,457 10 5 Discharged Soldiers Settlement Account.. 433,616 8 9 \ per cent, on public debt redeemed to ~ 31st March, 1931 .. .. .. 31,229 16 7 Total income .. .. 1,000,053 16 6 3i per cent, on public debt redeemed to Excess of expenditure over income .. 279.146 211 31st March, 1931 .. .. ■■ 218,608 14 1 3| per cent, on public debt cancelled during year .. .. .. 12,903 18 4 £1,279,199 19 5 £1,279,199 19 5 Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. £ s. d. Public Debt Redemption Fund .. ..21,725,644 10 6 Investments— o Treasury Adjustment Account .. .. 815,162 11 9 Public Trust Office .. .. •• J* , State Advances Office .. .. .. 3,258,955 19 Discharged Soldiers Settlement Account .. 10,500,000 0 ") Interest accrued — Public Trust Office .. .. .. 2,890 8 3 State Advances Office .. .. .. 35,76887 Discharged Soldiers Settlement Account .. 35,287 13 5 Interest due and unpaid— State Advances Office .. .. .. 28,069 18 7 Discharged Soldiers Settlement Account .. 434,000 0 0 Excess of expenditure over income .. .. *279,146 211 £22,540,807 2 3 £22,540,807 2 3 * Note. The excess of expenditure over income represents the amount by which the contributions from the Consolidated Fund to the Public Debt Repayment Account in terms of the Repayment of Public Debt Act, 1925, exceed the receipts from income on the Public Debt Redemption Fund, and is therefore the net cost to taxpayers on account of debt-reduction under the Act for the financial year 1931-32. The figure for the financial year 1930-31 was £198,598 Is. lOd. G. C. Rodda, F.R.A.N.Z., Accountant to the Treasury. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note.—J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1932.

PUBLIC TRUST OFFICE. Profit and Loss Account fob the Yeap, ended 31st March, 1932. £ s. d. £ s. d. To Salaries .. .. .. .. •• 206,141 19 0 By Commission and other income .. .. 282,204 15 4 Consolidated Fund : Payment in terms of sec- Balance, being net loss for year, transferred to tion sof Finance Act, 1931 (No. 2), in respect Appropriation Account .. .. .. 18,614- 9 7 of reduction in salaries effected by Finance Act, 1931 (No. 1) .. .. .. 23,120 16 0 Overtime .. .. • • • • 56 4 0 Service charges — £ s. d. Agents'commission .. .. 3,868 4 10 Services of High Commissioner 1,100 0 0 Services of General Post Office 760 8 6 5,728 13 4 Audit of books and accounts .. .. 700 0 0 Maintenance of premises and plant: repairs, insurances, &c. .. 7,917 10 8 Rent 2,080 11 2 General charges— Advertising .. • • 1,850 9 3 Cleaning, lighting, heating, and power .. .. .. 5,800 14 2 Legal expenses ~ .. 184 15 3 Rates .. .. ■. 753 17 0 Miscellaneous payments .. 725 3 5 Postages and freight.. .. 6,206 1 1 Stamp duty on receipts and cheques .. .. .. 1,101 15 11 Telephone subscriptions .. 1,541 7 10 Printing, stationery, and requisites .. .. .. 4,766 15 0 Travelling-expenses.. .. 3,565 15 9 Salaries and expenses of Farm Inspectors .. .. 3,724 16 2 Extension of business .. 1,983 3 4 Salaries of custodians and staff 5,637 210 37,841 17 0 Compassionate allowances to dependants of deceased officers .. .. .. 743 0 0 Depreciation on office premises, furniture, plant, &c. .. .. .. •• 11,415 4 9 Contribution to subsidy to Public Service Superannuation Fund .. .. .. 3,454 18 5 Land-tax .. .. .. .. 721 22 Income-tax .. .. .. • • 897 8 5 £300,819 4 11 £300,819 4 11 J. W. Macdonald, Public Trustee. Profit and Loss Appropriation Account for the Year ended 31st March, 1932. £ s. d. £ s. d. To Consolidated Fund —One-half profits for year By Balance .. .. .. .. .. 762 15 10 ended 31st March, 1931, paid in accordance Profit on sale of investments .. .. 865 5 0 with section 24 (1) of the Finance Act, 1929.. 762 15 10 • Balance .. .. .. .. .. 18,614 9 7 Investment Fluctuation Account .. .. 865 5 0 Profit and Loss Account: Balance transferred.. 18,614 9 7 £20,242 10 5 £20,242 10 5 £ s. d. To Balance .. .. .. .. •• 18,614 9 7 %

B, —1 [PT. IV], SUP. TO 1932.

PUBLIC TRUST OFFICE —continued. Balance-sheet as at the 31st March, 1932. Liabilities. Assets. Amounts held in Common £ a. d. £ s. d. £ s. d. Fund for sundry estates Freehold and leasehold premises and sites .. 450,287 8 5 and funds .. .. 25,330,259 5 6 Furniture and plant, &c. .. .. .. 50,562 17 8 Amounts held for special Stationery and stores, &c. .. .. .. 6,091 19 7 investment on behalf of Business Extension Account .. .. 875 11 1 certain funds, but not yet Stocks, bonds, and debeninvested .. .. 37,950 9 7 tures— £ s. d. Amounts specially invested Government securities .. 2,096,612 3 11 on behalf of certain Rural Intermediate Credit estates and funds .. 11,491,309 3 4 Board debentures .. 94,850 0 0 36,859,518 18 5 Land Settlement Finance Sundry creditors, including Act debentures .. 38,500 0 0 accounts passed for pay- Local bodies'debentures 7,853,215 9 11 ment biit not yet paid .. .. 137,095 16 8 10,083,177 13 10 Overdraft at Bank of New Mortgages, &c. .. .. 13,952,053 4 8 Zealand .. .. .. 16,017 5 9 Less reserve .. .. 59,408 19 10 Reserve in respect of ex- 13,892,644 4 10 enemy-property moneys 11,858 1 7 Advances for protection of Special reserve for securities 35,525 6 2 securities acquired or in General Legal Expenses Ac- possession, &c... .. .. 35,525 6 2 count.. .. .. 15,958 4 2 Properties acquired .. 174,852 6 6 Investment Fluctuation Ac- Less reserve .. .. 16,032 9 0 count.. .. .. 98,836 11 4 —— 158,819 17 6 —— 162,178 3 3 Advances (on overdraft) to Assurance and Reserve Fund .. 427,346 1 3 estates and accounts .. 665,538 6 3 Less reserve .. .. 846 18 1 664,691 8 2 Interest and rent accrued, due, and overdue — Interest accrued up to 31st March, 1932, but not yet due, and interest overdue .. 661,628 13 7 Rent due or accrued .. 492 9 6 662,121 3 1 Less reserve .. .. 9,632 0 6 • 652,489 2 7 Sundry debtors .. .. .. .. 21,067 14 9 Cash in hand, on current account, and on deposit in New Zealand, Sydney, and London .. 41,616 16 1 Investments of reserve for mortgages—Mortgages, &c. .. .. .. .. 34,382 11 9 Special investments held on behalf of certain estates and funds — £ s. d. Government securities .. 2,452,004 19 11 Rural Intermediate Credit Board debentures .. 29,000 0 0 Rural Advances bonds .. 2,034,257 15 0 Land Settlement Finance Act debentures .. 2,000 0 0 Local bodies'debentures 1,715,029 9 I Private debentures and shares .. .. 30,303 5 11 Realty .. .. 600 0 0 Mortgages .. .. 5,125,594 2 4 Mortgage securities acquired .. .. 13,202 14 8 Advances for protection of securities .. .. 30 9 5 Loans .. .. 446 14 11 Deposits with companies 122 11 3 Savings-banks accounts 355 11 1 Overdue interest on special investments .. .. 88,361 9 9 11,491,309 3 4 Profit and Loss Appropriation Account .. 18,614 9 7 £37,602,156 5 4 £37,602,156 5 4 J. W. Macdonald, Public Trustee. I hereby certify that the balance-sheet and accompanying accounts have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1932.

PUBLIC WORKS DEPARTMENT. NATIONAL DEVELOPMENT ACCOUNT (PUBLIC WORKS FUND). Roads, Harbour-works, Roads on Goldfields, Lands (Miscellaneous). Income and Expenditure on Capital Account foe the Year ended 31st Mabch, 1932. Expenditure. Income. To Net expenditure (including a proportion of £ s. d. By Recoveries on account of expenditure of £ s. d. general" Departmental" administrative previous years .. .. .. 684 13 1 expenditure on the following works : — Balance, being excess of capital expenditure Roads .. .. .. .. 1,122,042 5 4 over capital income, on roads, harbour - Harbour-works .. .. .. 8,020 9 2 works, &c., transferred to National DeLands (miscellaneous) .. .. 27,399 .10 10 velopment Account .. .. .. 1,156,777 12 3 £1,157,462 5 4 £1,157,462 5 4 Notes. —(1) The following charges are included for which the Department possesses no parliamentary appropriation : (a) Proportion of departmental administration expenditure ; (6) proportion of charges and expenses of raising loans. (2) The cost of redemptions has been included in the amounts allocated to Departments in respect of the cost of raising loans. RAILWAY-CONSTRUCTION (PUBLIC WORKS FUND). Income and Expenditure on Capital Account for Year ended 31st March, 1932. Expenditure. Income. To Net expenditure, including a proportion of £ s. d. By Net recoveries during the year — £ s. d. general " Departmental " administrative Recoveries on account of expenditure of expenditure, and of charges and expenses previous years —unopened lines .. .. 1,833 9 6 of raising loans on the following railway- Recoveries on account of goods and passenger lines: — traffic — £ s. d. Okaihau Northwards .. .. .. 7,427 12 6 Stratford - Main Trunk .. 14,961 .11 7 Dargaville Branch .. .. .. 15,713 4 0 Waikokopu Branch .. 4,999 16 1 Gisborne-Waikokopu .. .. .. 20,784 1 9 19,961 7 8 Napier-Wairoa .. .. .. .. 161,386 8 1 Balance, being excess of capital expenditure Waikokopu Branch .. .. .. 8,484 14 5 over capital income transferred to Railway Stratford - Main Trunk .. .. .. 202,601 0 3 Construction Account .. .. .. 698,464 11 6 Kawatiri-Inangahua .. .. .. 9,553 17 0 Westport-Inangahua .. .. .. 79,47418 ] Wharanui-Parnassus .. .. .. 1.94,004 6 1 Land claims .. .. .. .. 3,447 13 8 Survey .. .. .• •• 625 19 9 Working-expenses of running goods and passenger traffic — £ s. d. Stratford Main Trunk .. 12,771 0 3 Waikokopu Branch .. 3,984 12 10 16,755 13 1 £720,259 8 8 £720,259 8 8 Note. —{1) The following amounts have been handed over to the Railways Department without parliamentary appropriation : (a) Expenditure during 1931-32 on lines previously handed over, £10,789 16s. 6d. ; (6) recoveries on account of expenditure of previous years in connection with the lines previously handed over, £12,685. (2) The following amounts have been included in the 1931-32 accounts for railway-construction without parliamentary appropriation: £33,789 for departmental administration; £19,161 for proportion of charges and expenses of raising loans. IRRIGATION AND WATER-SUPPLY (PUBLIC WORKS FUND): SCHEMES UNDER CONSTRUCTION. Income and Expenditure on Capital Account for the Year ended 31st March, 1932. Expenditure. Income. To Net expenditure on the construction and up- £ s. d. By Balance, transferred to Irrigation Construction £ s. d. keep of dams, weirs, water-races, &c., in Account, being excess of expenditure over course of construction, Otago Central income for year .. .. .. 29,935 7 4 schemes — Omakau .. .. •• .. 19,868 4 0 Upper Manuherikia .. .. .. 169 10 5 Roaring Meg .. .. .. .. Cr. 0 4 9 Surveys and general .. .. .. 265 3 6 Idaburn .. .. .. .. 6,528 7 10 Manorburn .. .. .. . • 12 14 10 Kurow-Duntroon .. .. .. 70 13 3 Eweburn reservoir .. .. .. 349 12 7 Maniototo survey .. .. .. 2, 620 3 1 Manuherikia extension .. .. .. 51 2 7 £29,935 7 4 £29,935 7 4 Note. —Charges for " Departmental" administration and cost and expenses of raising loans have been included without appropriation.

B. —1 [PT. IV], SUP. TO 1932.

PUBLIC WORKS DEPARTMENT— continued. IRRIGATION AND WATER-SUPPLY: CENTRAL OTAGO. Profit and Loss Account for the Year ended 31st March, 1932. Gross Revenue Account.

Net Revenue Account.

—- —- Ardgour. Arrow River. Bengerburn. Earnscleugh. Hawkdun. Ida Valley. Galloway. Last Chance. Manulierikia. j Tarras. Tevlot. Total. ! Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Management and operation expenses— 507 11 1 1,037 13 11 .. 498 15 7 2,504 9 10 1,988 9 5 723 10 2 ! 715 4 10 1,979 7 2 1,426 5 8 974 11 0 12,355 18 8 Salaries, wages, horse allowances, race repairs, &c. Administration charge .. .. .. 500 500 10 00 500 500 800 200; 500 500 500 500 60 00 Gross profit, carried down .. .. 590 19 8 .. 52 6 4 66 3 6 .. 4,683 13 7 824 5 2 366 9 8 833 2 10 501 0 6 591 8 4 8,509 9 7 1,103 10 9 1,042 13 11 62 6 4 569 19 1 2,509 9 10 6,680 3 0 1,549 15 4 ; 1,086 14 6 j 2,817 10 0 1,932 6 2 1,570 19 4 20,925 8 3 Cr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Sales of water, &c. .. .. .. 1,003 7 0 499 2 7 58 6 0 549 17 10 1,827 7 0 6,303 1 6 1,419 8 7 991 3 2 2,612 5 7 1,749 13 1 1,463 11 0 18,477 3 4 Rebates forfeited .. .. .. 87 3 9 12 7 8 4 0 4 20 1 3 65 19 3 298 1 5 113 12 10 94 1 4 179 4 5 156 13 1 105 18 4 1,137 3 8 Rents of cottages . . .. .. 13 0 0 12 15 1 .. .. 31 16 0 79 0 1 16 13 11 1 10 0 26 0 0 26 0 0 1 10 0 208 5 1 Gross loss, carried down .. .. .. 518 8 7 .. .. 584 77 .. .. .. .. •• •• 102 16 2 1,103 10 9 1,042 13 11 62 6 4 569 19 1 2,509 9 10 6,680 3 0 1,549 15 4 1,086 14 6 2,817 10 0 1,932 6 2 1,570 19 4 20,925 8 3

Ardgour. Arrow River. Bengerburn. Earnscleugh. Hawkdun. j Last Chance. Manuherikia. Tarras. Teviot. Total. Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Gross loss, brought down .. .. .. 518 8 7 .. .. 584 7 7 .. .. .. •• 1,102 16 2 Interest at 4| per cent, on capital outlay 1,505 17 0 6,182 3 2 31 1 1 471 12 5 3,032 8 10 11,822 8 5 1,294 2 4 10,444 2 4 6,113 9 2 2,446 1 4 43,343 6 1 Interest at 4 per cent, on Depreciation 5 9 10 .. .. 17 8 5 8 4 5 38 2 1 15 12 2 18 14 7 11 13 6 108 13 7 223 18 7 Reserve for depreciation .. .. 44 0 0 550 0 0 .. 220 16 0 205 11 3 84 19 3 125 0 0 150 0 0 93 10 0 511 8 0 1,985 4 6 Debts "written off .. .. .. .. .. .. .. .. .. .. 606 9 10 360 15 1 . • 967 4 11 Net profit for year .. .. .. .. .. 21 5 3 .. .. .. .. .. . • • • 21 5 3 1,555 6 10 7,250 11 9 52 6 4 709 16 10 3,830 12 1 11,945 9 9 1,434 14 6 11,219 6 9 6,579 7 9 3,066 2 11 47,643 15 6 Or. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Gross profit, brought down .. .. 590 19 8 .. 52 6 4 66 3 6 .. 5,507 18 9 366 9 8 833 2 10 501 0 6 591 8 4 8,509 9 7 Net loss for year .. .. .. 964 7 2 7,250 11 9 .. 643 13 4 3,830 12 1 6,437 11 0 1,068 4 10 10,386 3 11 6,078 7 3 2,474 14 7 39,134 5 11 1,555 6 10 7,250 11 9 52 6 4 709 16 10 3,830 12 1 11,945 9 9 1,434 14 6 11,219 6 9 6,579 7 9 3,066 2 11 47,643 15 6

B.—l [PT. Vl], SUP. to 1932.

PUBLIC WORKS DEPARTMENT— contin ued. Depreciation Reserve Account.

Ardgour. Arrow River. Bengerburn. Earnscleugh. Hawkdun. Last Cilailce - Manuherikia. Tarras. Teviot. Total. ! ' ■ Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Balance at 31st March, 1932 .. 186 16 10 550 0 0 .. 673 14 7 419 6 11 1,075 13 7 530 16 2 636 19 5 397 Oil 3,337 3 2 7,807 11 7 186 16 10 550 0 0 .. 673 14 7 419 6 11 1,075 13 7 530 16 2 636 19 5 j 397 0 11 3,337 3 2 7,807 11 7 j Gr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Balance at 31st March, 1931 .. 137 7 0 .. .. 435 10 2 205 11 3 952 12 3 390 4 0 468 4 10 291 17 5 2,717 1 7 5,598 8 6 Interest for the year at 4 per cent. .. 5 9 10 .. .. 17 8 5 8 4 5 38 2 1 15 12 2 18 14 7 11 13 6 108 13 7 223 18 7 Amount transferred from Revenue Ac- 44 0 0 550 0 0 .. 220 16 0 j 205 11 3 84 19 3 125 0 0 j 150 0 0 93 10 0 j 511 8 0 1,985 4 6 count : ! 186 16 10 550 0 0 673 14 7 I 419 6 11 1,075 13 7 530 16 2 636 19 5 397 0 11 ! 3,337 3 2 7,807 11 7 Irrigation Schemes in Operation. —Balance-sheet as at 31st March, 1932. —— Ardgour. Arrow River. Bengerburn. Earnscleugh. Hawkdun. Last Chance. Manuherikia. Tarras. Teviot. Total. Liabilities. Treasury Capital Account — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s d Public Works Fund .. .. .. 32,765 11 6 140,228 10 3 741 2 1 10,066 5 9 66,465 19 3 273,261 11 7 27,251 6 0 225,093 14 9 135,725 15 3 56,025 0 9 967 624 17 2 Consolidated Fund .. .. .. 842 7 1 .. Dr. 51 2 5 480 7 3 1,389 19 9 .. 1,566 19 10 8,089 5 11 1,078 13 11 Dr. 776 2 1 12,620 9 3 Treasury Adjustment Account — Cash and transfers .. .. .. 313 4 1 975 4 8 Dr.227 17 9 390 5 2 4,255 8 9 -Dr. 17,332 18 0 1,808 19 5 3,912 13 0 6,946 2 2 1,181 0 4 2 222 1 10 Interest credited .. .. .. 6,068 19 10 6,182 3 2 181 5 10 1,902 8 1 5,992 16 3 77,932 11 6 5,208 16 0 41,280 8 11 24,395 15 1 12,384 0 0 181,529 4 8 Depreciation Reserve .. .. .. 186 16 10 550 0 0 .. 673 14 7 419 6 11 1,075 13 7 530 16 2 636 19 5 397 0 11 3,337 3 2 7,807 11 7 Sundry creditors .. .. • ■ 13 16 0 56 15 4 .. 14 9 4 86 16 0 125 18 2 44 18 5 98 2 5 50 10 11 46 14 10 538 1 5 Writings-off in Suspense .. .. .. ■. • • • • • • • ■ .. 606 9 10 360 15 1 .. 967 4 11 Profit and Loss Account —Accumulated .. .. 126 15 0 .. .. .. .. .. .. .. 126 15 0 profit to 31st March, 1932 40,190 15 4 ! 147,992 13 5 ! 770 2 9 13,527 10 2 78,610 6 11 335,062 16 10 36,411 15 10 279,717 14 3 168,954 13 4 72,197 17 0 1,173,456 5 10 Assets. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Dams and headraces .. .. .. .. .. 124 13 5 .. .. 141,726 5 6 .. .. .. .. 141 §59 18 n Main water-races .. .. .. 28,006 16 1 33,751 7 5 483 6 3 4,704 17 6 29,165 17 10 112,516 10 3 22,261 0 9 102,360 15 6 99,106 18 8 23,364 4 4 45ō'72114 7 Distributory races .. .. .. 1,000 0 0 17,877 4 2 82 0 0 .. 28,041 9 2 14,908 2 10 .. 101,362 2 4 25,300 0 0 6 726 16 2 14 8 Intake tunnel and main pipe-lines .. .. 57,651 16 4 .. .. .. .. .. 12,217 0 0 .. .. 69,868 16 4 Intake tunnel and gates .. .. .. .. .. .. .. .. .. .. .. 2,235 6 11 2,235 6 11 Dividing- weir .. .. .. 500 00 .. .. .. .. 1,304 3 6 .. .. 2,050 0 0 .. 3 854 3 6 Pipe-lines and siphons .. .. 4,000 0 0 29,807 6 5 .. 5,783 7 9 8,565 13 2 .. 6,467 2 10 15,582 16 10 8,998 0 0 1 22,364 0 5 101,568 7 5 Eweburn reservoir .. .. .. .. .. .. .. 994 0 0 .. .. .. .. .. 994 q q Staff accommodation .. .. .. .. 130 0 0 .. .. 825 0 0 990 0 0 37 10 0 110 0 0 190 0 0 .. 2,282 10 0 Telephone system .. .. .. .. .. .. .. .. 800 0 0 .. 525 0 0 400 0 0 .. 1' 725 0 0 33,506 16 1 139,217 14 4 689 19 8 10,488 5 3 67,592 0 2 272,245 2 1 28,765 13 7 232,157 14 8 j 136,044 18 8 ! 54,690 7 10 975,398 12 4 Stock of materials and tools .. .. .. 927 10 1 .. 3 19 6 251 0 0 1,016 9 6 30 8 6 943 18 3 664 15 0 558 10 10 4 '396 11 8 Sundry debtors .. .. .. 2,213 4 6 596 17 3 80 3 1 833 12 7 1,786 13 11 11,972 18 0 1,926 9 5 4,678 19 7 3,696 8 2 1 2,612 5 3 3o'397 11 9 Profit and Loss Account —Loss to 31st 4,470 14 9 7,250 11 9 .. 2,201 12 10 8,980 12 10 49,828 7 3 5,689 4 4 41,330 11 11 j 28,187 16 5 ! 14,336 13 1 5 2 March, 1932 Assets in Suspense .. .. .. .. .. .. j • • .. .. 606 9 10 360 15 1 .. 967 4 11 40,190 15 4 147,992 13 5 770 2 9 13,527 10 2 78,610 6 11 335,062 16 10 36,411 15 10 279,717 14 3 168,954 13 4 I 72,197 17 0 1,173,456 5 10

B. —1 [PT. IV], SUP. TO 1932.

PUBLIC WORKS DEPARTMENT —continued. PUBLIC BUILDINGS (PUBLIC WORKS FUND). Income and Expenditure on Capital Account for the Year ended 31st March, 1932. Expenditure. £ s. d. Income. To Parliamentary Buildings .. .. .. 37 10 0 By Amounts transferred to DeDepartmental buildings and offices .. .. 12,426 12 7 partments, as under— £ s. d. £ s. d. Workshops, stores, and garages .. .. 87 511 Education .. .. 13,493 7 8 Other Government buildings—• £ s. d. Health .. .. .. 3,551 0 6 Courthouses .. .. 311 9 4 Internal Affairs .. .. 17,249 8 0 Prisons .. .. .. 2,539 12 8 Justice.. .. .. 3,300 0 6 Police .. .. .. 1,309 5 4 Mental Hospitals.. .. 45,938 711 Postal and Telegraph .. 100,890 311 Police .. .. .. 2,535 211 Education .. .. 13,705 15 2 Postal and Telegraph .. 104,505 9 8 Mental Hospitals .. .. 35,572 9 4 Printing and Stationery .. 3,683 4 1 Health and hospital institu- Prisons .. .. .. 2,62135 tions .. .. .. 2,600 4 4 196,877 4 8 Internal Affairs .. .. 17,249 8 0 Balance being excess of capital Government Printing Office 3,683 4 1 expenditure over capital 177,861 12 2 income transferred to — Parliamentary Buildings .. 37 10 0 Departmental buildings and offices and other Government buildings . .0r.6,588 19 11 Workshops, stores, and garages .. . ■ 87 5 11 Or. 6,464 4 0 £190,413 0 8 £190,413 0 8 Note. —No parliamentary appropriation is held for the following : (a) Proportion of " Departmental administration expenditure for the year added to the cost of buildings under the Department's own control; (b) proportion of the cost ot raising loans ; (c) transfer to other Departments of expenditure which appears in their separate balance-sheets. PUBLIC WORKS DEPARTMENTAL (PUBLIC WORKS EUND). Income and Expenditure Account for the Year ended 31st March, 1932. Expenditure. Income. To Net expenditure for year on administration and By Income for year as under — £ s. d. supervision expenses, &c., as under — £ s. d. Fees from — Salaries .. .. .. .. 50,797 10 8 Inspection and licenses, &c., electric lines Extra engineering, clerical, draughting, and and installations .. .. .. 185 11 6 office assistance .. .. .. 44,659 16 10 Water-power licenses .. .. .. 1,587 7 11 Trave' ling-expenses and transfer expenses of Inspection of motor-omnibuses .. 378 0 0 officers .. .. .. .. 28,880 1 1 Balance carried down, being excess of net Equipment and other allowances .. .. 2,754 13 2 expenditure over income for year prior to Printiiig and stationery, lithographic work, apportionment against various works .. 165,669 17 8 plans, periodicals, &c. .. .. .. 8,482 17 11 Books, fees, &c., for students attending Canterbury College .. .. .. .. 2 7 3 Work done by High Commissioner's staff .. 1,230 0 0 Postages, telegrams, telephone connections, and rents of private letter-boxes and bags.. 11,410 6 1 Fidelity Guarantee Policy premiums .. 9 13 1 Meal allowances .. .. . . 127 9 0 Repairs and upkeep, &c., of instruments .. 0r.211 13 8 Rents of offices throughout New Zealand .. 16,140 0 0 Sundries .. .. .. .. 1,248111 Depreciation on departmental library at 5 per cent .. 77 14 5 Law and legal expenses .. .. .. 37 3 6 Liaison Officer, London .. .. .. 160 13 2 Losses, deficits, &c., for 1931-32, transferred from Material and Stores Account .. 2,014 2 8 £167,820 17 1 £167,820 17 1 £ s. d. £ s. d. To Balance brought down .. .. .. 165,669 17 8 By Recoveries on account of expenditure of preAmount underallocated for 1930-31 .. 28,214 9 7 vious years .. .. .. .. 15 1 0 Balance carried forward to 1932-33 .. 1,980 13 9 Amounts apportioned to various works and services as under — £ s. d. Railway construction and improvement .. .. 44,025 0 0 Public buildings .. .. 10,475 0 0 Lighthouses and harbourworks .. . • 691 0 0 Tourist resorts .. .. 1,656 0 0 Roads, &c. .. .. 80,669 0 0 Irrigation works .. .. 2,174 0 0 Education buildings .. 777 0 0 Electric supply .. 52,533 0 0 Maintenance of j-oads .. 1,700 0 0 Maintenance of domains .. 150 0 0 Maintenance of public buildings .. .. .. 1.000 0 0 195,850 0 0 £195,865 1 0 £195,865 1 0 Note. —The following charges have been included without appropriation under the above vote: (a) Assessed rentals of offices, &e., occupied by Public Works Department throughout New Zealand ; (6) transfer of losses from Material and Stores Account. 13 —B. 1 [PT. IV], SUP. TO 1932.

B. —1 [PT. IV], SUP. TO 1932.

PUBLIC WORKS DEPARTMENT —continued. PLANT, MATERIAL AND STORES (PUBLIC WORKS FUND). Income and Expenditure on Capital Account for the Year ended 31st March, 1932. To Expenditure, including salaries, £ s. d. £ s. d. By Sundry recoveries from miscellaneous works— £ s. d. wages, &c., on— Plant —Hire, depreciation, sales, and transPlant .. .. .. 3,195 12 6 fers to separate accounts .. .. 101,597 0 7 Material and stores .. .. 36,327 15 2 Material and stores —Issues, &c., including 39,523 7 8 overhead charges .. .. .. 39,22590 Balance, excess of capital income over capital expenditure for the year transferred to— Plant Account .. .. 98,401 8 I Material and Stores Account .. 2,897 13 10 101,299 1 11 £140,822 9 7 £140,822 9 7 Note. —The following have been transferred to Public Works Departmental Account without appropriation : Amounts to be written off in Appropriation Act, 1932, in connection with material and stores. ACQUISITION AND OPERATION OF QUARRIES (PUBLIC WORKS FUND): TAURAROA QUARRY. Profit and Loss Account for the Year ended 31st March, 1932. £ s. d. £ g. d. To Salaries and supervision . . .. .. 223 10 10 By Rental of quarters .. .. .. .. 7 10 Hire of crushers, engines, &c,. .. .. 612 5 0 Profit on sale of coal .. . . .. 16 9 Holiday-pay to workmen .. .. . . 43 8 I Balance, being loss for year .. .. 1,557 12 6 Rental of camp-site .. ~ .. 33 5 0 Maintenance and repairs .. .. .. 71 4 11 Tools and stores .. . . .. .. 60 4 11 Interest on plant on loan . . .. .. 274 19 0 Interest on capital .. .. .. .. 247 2 6 £1,566 0 3 £1,566 0 3 Note. —This quarry was not in operation during the year. ACQUISITION AND OPERATION OF QUARRIES (PUBLIC WORKS FUND): TE WERA QUARRY. Revenue Account for the Year ended 31st March, 1932. £ s. d. £ s, d. To Metal on hand, Ist April, 1931 .. .. 60 0 0 By Sales of quarry output for period (10,386f cubic Stripping .. .. .. .. .. 859 3 1 yards) .. .. .. .. 5,107 9 0 Quarrying and feeding .. .. .. 2,514 3 6 Metal, &c., on hand .. .. .. 34 16 0 Repairs to plant, access, and jig-line .. .. 331 0 6 Gross profit, carried down .. .. .. 1,377 17 11 £5,142 5 0 £5,142 5 0 £ s. d. £ s. d. To Supervision .. .. .. .. 252 18 0 By Gross profit for period .. .. .. 1,377 17 11 Loading trucks .. .. .. .. 152 17 11 Balance, loss for period .. .. .. 376 3 6 Accident and holiday pay .. .. .. 187 19 8 Miscellaneous expenses .. .. .. 87 4 0 Interest on capital at 41 per cent. .. .. 194 1 9 Depreciation— £ s. d. On plant hired from " Plant " vote 503 0 0 On quarry assets .. .. 376 0 1 879 0 1 £1,754 1 5 £1,754 1 5

B.—l [PT. IV], SUP. TO 1932.

PUBLIC WORKS DEPARTMENT —continued. MAINTENANCE OP AND REPAIRS TO ROADS, CONTROL OP RIVERS, ETC. (CONSOLIDATED FUND). Income and Expenditure Account foe the Yeas ended 31st Maech, 1932. Expenditure. £ s. d. Income. £ s. d. To Maintenance and repairs to roads .. .. 5,24115 10 By Interest on advances to local bodies from Public Renewal of road-bridges .. .. .. 573 0 2 Works Fund .. .. .. .. 253 2 7 Restoration of flood damage .. .. 2,053 4 1 Balance, being excess of expenditure over Contribution towards maintenance, &c., of income for the year, transferred to annual Waihou and Ohinemuri Rivers Improvement maintenance accounts — £ s. d. works .. .. .. ■■ 1,222 12 6 Roads, &c. .. .. 9,567 13 4 Departmental administration —Proportion al- Waihou and Ohinemuri located for the year .. .. .. 1,700 0 0 Rivers Account .. 1,222 12 6 Interest at 4J per cent, credited to Treasury on Imprest Supply Act, 1927, advances to local bodies from Public Works and Local Authorities Pund .. .. .. • • • • 252 15 10 Empowering Amendment Imprest Supply Act, 1927, and Local Authorities Act, 1928 .. .. 7,457 910 Empowering Amendment Act, 1928 (Relief of 18,247 15 8 Unemployment) .. .. .. .. 7,457 910 £18,500 18 3 £18,500 18 3 Note. —£1,700 for departmental administration is included without appropriation. MAINTENANCE OP PUBLIC BUILDINGS (CONSOLIDATED FUND). Income and Expenditure Account for the Year ended 31st March, 1932. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. •• •• 4,805 11 1 By Miscellaneous recoveries .. .. .. 502 15 6 Accident compensation, &c. .. .. 516 12 6 Recoveries from other Departments for mainDrainage, water, &c., rates .. .. 276 8 9 tenance of buildings, proportion of sewerage Maintenance — rates, &c. .. .. .. .. 25,465 16 3 Government houses .. .. .. 2,891 0 0 Rent of offices— £ s. d. Government buildings .. .. .. 31,354 15 7 Recovered through Public Workshops (exclusive of Wellington work- Account .. .. 14,120 911 shop) .. .. •• •• Or. 393 19 7 Recovered by assessment .. 99,096 0 0 Telephone services, postages, &c. .. .. Or. 210 13 5 113,216 911 Maintenance—Parliamentary Buildings .. 1,296 5 5 Freight and cartageRents paid for Government offices in the Recoveries .. .. 6,098 17 1 Dominion ... .. ... .. 12,625 6 3 Less expenditure.. .. 5,572 3 4 Travelling expenses and allowances.. .. 525 12 10 526 13 9 Wages of overseers and staff workmen .. 1,092 18 4 Services and supplies for other Departments .. Or. 1,607 11 7 Advertising and sundries .. .. ■. 20 17 4 Proportion of departmental and tion expenditure .. .. •• 1,000 0 0 Electrical Wiremen's Registration Board .. 45 6 2 Engineers Registration Board .. .. 80 0 0 Tramways and Motor-omnibus expenses .. 3 6 3 Provincial buildings .. .. .. 61 9 6 Depreciation at 2 per cent, on brick, stone, or concrete buildings, and 3 per cent, on wooden buildings— £ s. d. Departmental buildings .. 10,562 0 0 Government houses .. 1,515 0 0 Ministerial residences .. 210 0 0 Parliamentary Buildings .. 8,225 0 0 Workshops, garage, &c. .. 2,172 0 0 22,684 0 0 Balance, excess of income before charging interest .. .. •• 62,735 2 4 £139,711 15 5 £139,711 15 5 To Interest at 4J per cent, on capital— £ s. d. £ s. d. £ s. d. Kairuru quarry advances .. 278 6 9 By Balance brought down .. .. .. 62,735 2 4 Land sold on time payment 10 11 5 Interest on advances .. .. .. 385 17 5 Departmental buildings .. 45,568 5 3 Balance, excess of expenditure over income Government houses .. 6,630 3 2 after charging interest on capital, transferred Ministerial residences .. 1,744 5 2 to Maintenance Account .. .. .. 22,573 2 7 Parliamentary Buildings .. 25,107 7 2 Workshops, garage, &c. .. 6,355 3 5 85,694 2 4 £85,694 2 4 £85,694 2 4 Note.—The following charges have been included for which no parliamentary appropriation is held by the Department under the vote : (a) Interest at 4J per cent, on capital value of public buildings ; (b) depreciation of fixed assets ; (c) proportion of " Departmental" expenditure. The following credits have been taken without appropriation: (a) rentals assessed against other Departments for accommodation in General Government Buildings; (6) value of maintenance-work carried out and rates paid for other Departments.

B.—l [PT. IV], SUP. TO 1932.

PUBLIC WORKS DEPARTMENT —continued. GOVERNMENT AND OTHER DOMAINS (CONSOLIDATED FUND). Income and Expenditure Account foe the Year ended 31st March, 1932. Expenditure. Income. To Net expenditure on Government domains — £ s. d. By Balance, being excess of expenditure over income £ s. d. Salaries .. .. .. .. 3,600 19 6 for the year, transferred to Domains MaintenCoal, coke, water, &c. .. .. .. 28 7 9 ance Account .. .. .. .. 3,987 14 1 Flower-seeds, bulbs, plants, &c. .. .. 26 22 Garden implements, manures, &c. .. .. 135 0 4 Horse-feed, shoeing, and general . . . . 47 4 4 Departmental expenditure (allocated proportion to cover cost of administration) .. 150 0 0 £3,987 14 1 £3,987 14 1 Note.—The following charge has been included for which the Department possess no parliamentary appropriation under the above vote : Proportion of " Departmental " expenditure. PUBLIC BUILDINGS (CONSOLIDATED FUND): PUBLIC WORKS WORKSHOPS, WELLINGTON (INSIDE WORK). Trading and Profit and Loss Account for the Year ended 31st March, 1932. Manufacturing Account. £ s. d. £ s. d. To Material .. .. .. .. .. 1,846 18 11 By Completed work .. .. .. .. 5,255 10 3 Wages, productive .. .. .. .. 1,980 18 6 Less incomplete work at Ist April, 1931 .. 798 12 5 Cartage, freight .. .. .. .. 171 18 9 Gross profit, carried to Profit and Loss Account.. 560 11 6 _ 4,456 17 10 Plus incomplete work at 31st March, 1932 ' .. 103 9 10 £4,560 7 8 £4,560 7 8 Profit and, Loss Account. To Supervision— £s. d. £ s. d. By Gross profit on Manufacturing Account, brought £ s. d. Salaries .. .. .. 360 6 8 down .. .. .. .. .. 560 11 6 Wages .. .. .. 268 18 6 Gross recoveries on account of previous year's 629 5 2 expenditure .. .. .. .. 2 15 9 Holiday pay .. .. .. .. 212 6 0 Balance, being net loss .. .. .. 3,087 10 9 Accident compensation .. .. .. 507 4 4 Maintenance of shops .. .. .. 91 10 7 Power .. .. .. .. ■ ■ 145 7 8 Depreciation— £ s. d. Plant .. .. .. 190 18.11 Furniture .. .. .. 12 0 8 202 19 7 Rent of premises .. .. .. .. 1,413 0 0 Interest on capital at 4J per cent. .. .. 440 0 0 Rebates on work done .. .. .. 1 10 2 Bad debts written off .. .. .. 7 14 6 £3,650 18 0 £3,650 18 0

100

B. —1 [PT. IV], SUP. TO 1932

PUBLIC WORKS DEPARTMENT— continued. General Balance-sheet as at 31st March, 1932. Liabilities.

101

Name of Account. Liability to Public Treasury Capital Treasury Adjustment Depreciation De g^ n ™ tal . Profit and Loss. Writings-off in Works Fund. Account. Account. sundry Creditors. Reserve. Acmunt I (Profit.) Suspense. Total. , , T .. , „ . , £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 1. National Development 26,582,297 8 10 .. .. I 52,466 3 4 .. .. .. 1,189 18 1 26,635,953 10 3 Railway Construction . .. .. .. 7,662,657 18 4 .. .. 11,470 13 5 .. .. .. 1,762 8 2 7,675,890 19 11 3. Irrigation (under Construction) .. .. .. 63,622 0 8 .. .. 2,512 4 0 .. .. .. .. 66 134 4 8 4. Irrigation (in Operation) .. .. .. 967,624 17 2 12,620 9 3 183,751 6 6 538 1 5 7,807 11 7 .. 126 iō 0 5,818 14 11 15 10 5. Public Buildings (Public Works Fund) .. 1,878,362 10 3 .. .. 1 9,820 19 1 .. 3 15 8 1 888 187 5 0 6. Timber-supply and Sawmills Dr . 3,902 7 11 .. 8,026 9 7 .. .. .. 1,03s' io 0 1,310 18 0 ' 6,'470 14 8 7. Plant, Matenal and Stores 153,737 17 7 .. .. 1,965 10 7 .. .. .. 3,271 5 8 158,974 13 10 8. Pubhe Works Departmental 37,608 8 9 .. 42,792 1 3 2,523 0 10 438 3 5 1,980 13 9 .. 5 14 4 85,348 2 4 9. Acquisition and Operation of Quarries .. .. 9,768 4 0 .. 6,908 11 1 208 5 6 .. .. 7 7 11 526 0 11 17 418 9 5 10. Maintenance of Roads, Bridges, Rivers, &c. (Consolidated .. .. 22,961 0 2 3 088 15 6 26'049 15 8 Fund) ' ' ' " " " " ' 11. Maintenance of Government and other Domains (Consoli- .. .. 4,094 1 10 100 6 3.. 4 194 8 1 dated Fund) " ' " " '' " ' !?' Maintenance of Public Buildings (Consolidated Fund) .. .. 25,405 13 9 .. 3,873 15 3 209,718 9 4 .. .. 15 2 9 239 013 1 1 13. Wellington Workshops .. .. 8,330 16 0 129 18 6 633 16 2 .. .. .. 10 8 37,351,776 17 8 38,026 3 0 276,864 6 5 88,697 13 8 218,598 0 6 1,980 13 9 1,169 17 11 13,903 18 6 37,991,017 11 5

B.—l [PT. IV], SUP. TO 1932.

PUBLIC WORKS DEPARTMENT— continued. General Balance-sheet as at 31st March, 1932— continued. Assets.

(a) Expenditure on national development to 31st March, 1932. (6) Unopened lines. («) Water-races, pipe-lines, dams, &c. (d) Earthquake Loss Suspense Account. (e) Timber rights. (/) Departmental library. („) Stripping in advance. (h) Maintenance Account, 1931-32. (i) Incomplete work. J. J. Gibson, Accountant. Chas. E. Bennett, Assistant Under-Secretary. I hereby certify that the Income and Expenditure Accounts and General Balance-sheet and the subsidiary accounts for Irrigation Schemes in operation and Timber-supply and Sawmills have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. The following comment is appended: The book value of existing assets purchased out of " Plant, Material, and Stores" vote,, and of permanent-way material, do not agree with stock-sheets submitted.—G. F. C. Campbell, Controller and Auditor-General.

102

.. . Profit and Treasury Plant and ; Furniture and Stocks of sundry Debtors Loans Stores, Ac., Loss _ Adjustment Cash. Other Assets. Totai. Name of Account. Land. Buildings. Machinery. i Fittings. Materials. i &unar y i*»d«hs. outstanding. Deficits. (Loss ) Account. [ | I I ! ! _ n j f „ j £ s d 1 £ s d. £ s. d. £ s. dJ £ s. d. ! £ s. d. £ s. d. £ s. d. £ s. d.j £ s. d. £ s. d. . . , t, 1 t q ook n 0 '37 980 7 6 27 869 13 0:4,486 9 9 1,189 18 1 .. .. 1,783,033 17 324,778,168 4 8(a) 26,635,953 10 3 1. National Development .. .. 3,225 0 0 .. .. .«,y»0 / b //,»0» w , ,7,188,473 0 3(6) 7,675,890 19 11 2. Railway Construction .. .. 147,211 10 6 .. .. 330,956 0 2 7,488 O 1U 1,10 | , s g ; 6f . J34 4 g 3. Irrigation (under Construction) .. .. •• j J g 30 397 11 9 " ! 5,818* 14 11162,276 * 5 2 1 .! .. ! 975,398 12 4(c) 1,178,287 15 10 t 853,34l" 3 11 1.015,147 2 2 2,015 12 0 Ss. So. 12 I&U 5 1,802 13 31, .53 1, ,, 3 15 8 .. 2,125 0 0 .. 10,564 5 5« 1,888,187 5 0 W«taltod) 1,310 18 0 .. .. .. 4,252 3 3«) 5,470 14 8 6. Timber-supply and Sawmills .. .. •• •• '■ J fill ! 3 271 5 8 .. ■■ 158,974 13 10 7. Plant, Material, and Stores .. .. JHrI I J " t , 74*93914 2 " I ' 5 14 4 " .. .. 1,647 7 10(/) 85,348 2 4 8. Public Works, Departmental .. .. 7,064 3 11 .. 1,691 2 1 ' 4 >939 14 2 .. 9. Acquisition and Operation of 1,088 3 0 1,423 8 1 10,797 3 9 .. 2,222 5 1 650 5 7 .. j 526 0 11 .. .. .. 711 3 0(sr) 17,418 Quarries 203 5 4 7 598 14 8 .. .. •• 18,247 15 8(A) 26,049 15 8 10. Maintenance of Roads, .. . • •• _ Bridges, Rivers, &c. (Consolidated Fund) __ 3,987 14 1(h) 4,194 8 1 11. Maintenance of Government and other Domains (Conn. ■SSS.'SSM.Mt .. 25,405 13 9 5,589 17 5 15,799 4 6 „ 15 2 9 .. 168,530 0 1 22,573 2 7<« 239,013 1 1 13. wSS£"w™S"r <i ' 2,26111 » 120 6 9 3,0» 19 . .113 -■ „ 3.087 10 9 10» » 10W 9.994 10 8 854,329 6 111,167,007 0 9128,619 18 625,526 0 6438,133 4 9; 175, 488 18 11,6, 440 6 11,13,903 18 6165,363 15 11 170,655 0 11,783,033 17 3[33,062,516 2 5 37,991,017 11 5

B. —1 [PT. IV], SUP. TO 1932.

PUBLIC WORKS DEPARTMENT —continued. ELLESMERE AND FORSYTH RECLAMATION AND AKAROA TRUST ACCOUNT (PUBLIC WORKS FUND). (Section 383, Land Act, 1924.) Income and Expenditure Account foe the Year ended 31st March, 1932. Expenditure. £ s. d. Income. £ s. d To Expenditure under section 6, Ellesmere Land By Rents from Crown lands .. .. 1,934 Oil Drainage Act, 1905 — Balance, being excess of expenditure over income, Interest on loans raised by Board .. .. 439 5 0 transferred to Accumulated Fund .. .. 1,374 15 10 Rebates and remission of rent .. .. 120 11 4 Cost of administration .. .. .. 81 18 9 Grant to Lake Ellesmere Drainage Board towards the purchase of machinery .. .. 1,858 8 5 Survey of permanent outlet .. .. .. 808 13 3 £3,308 16 9 £3,308 16 9 Balance-sheet as at 31st March, 1932. Liabilities. Assets. £ s. d. Sundry creditors— £ s. d. £ s. d. Receipts from the sale or lease of Ellesmere Lake Interest under section 6, Ellesmere lands .. .. .. .. .. 124,053 11 3 Land Drainage Act, 1905 .. 439 5 0 Less expenditure on construction, &c., of LincolnRents paid or charged in advance 468 1 11 Akaroa Railway .. .. .. .. 110,852 18 10 Administration and surveys .. 2 3 7 — 909 10 6 Balance in General Purposes Account .. .. 13,200 12 5 Accumulated Fund— Sundry debtors: Rents .. .. .. 484 8 8 Balance at Ist April, 1931 .. 14,150 6 5 Less excess of expenditure over income, 1931-32 .. .. 1,374 15 10 12,775 10 7 £13,685 1 1 £13,685 1 1 J. J. Gibson, Accountant, Public Works Department. [ hereby certify tliat 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.

103

B.—l [PT. IV], Sup. TO 1932.

NEW ZEALAND GOVERNMENT RAILWAYS. Income and Expenditure of the Whole Undertaking for the Year ended 31st March, 1932.

Net Revenue Account.

104

Year 1031-32. Year 1930-31. Gross Revenue. Expenditure. Net Revenue. Gross Revenue. Expenditure. Net Revenue. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Railwav operation .. .. .. .. 5,788,965 2 2 5,301,652 X1 6 487,312 10 8 6,781,387 14 5 6,406,143 11 3 375,244 3 2 Lake Wakatipn steamers .. .. .. .. 8,012 15 3 10,068 0 9 Dr. 2,055 5 6 9,165 10 2 14,063 15 6 Dr. 4,898 5 4 Refreshment service .. .. .. .. .. 82,233 18 8 80,553 2 7 1,680 15 8 116,664 19 5 113,323 14 1 3,341 5 4 Book-stall service .. .. .. .. 6,791 8 3 5,781 17 3 1,009 11 0 3,897 16 8 3,181 17 2 715 19 6 Advertising service .. .. .. .. .. 39,31114 2 36,413 16 5 2,897 17 9 49,941 3 0 48.691 19 8 1,249 3 4 Dwellings .. .. , .. .. 138,724 18 4 149,974 0 4 Dr. 11,249 2 0 116,256 7 3 178,410 6 10 Dr. 62,153 19 7 Buildings occupied by refreshment service, bookstall pro- 17,822 7 8 10,820 8 9 7,001 18 11 20,022 2 0 9,803 19 4 10,218 2 8 prietors, &c. Road motor services .. .. .. .. 72,740 3 1 75,690 12 6 Dr. 2,950 9 5 103,347 18 11 109,190 14 1 Dr. 5,842 15 2 Miscellaneous revenue .. .. .. .. 354,345 7 7 .. 354,345 7 7 370,853 4 2 .. 370,853 4 2 6,508,947 14 9 5,670,954 10 1 7,571,536 16 0 6,882,809 17 11 Total net revenue to Net Revenue Account .. .. .. .. 837,993 4 8 .. j .. 688,726 18 1

Dr. 1931-32. 1930-31. Cr. 1931-32. 1930-31. £ s. d. £ s. d. ' £ s. d. £ s. d. To Interest charges .. .. .. .. 2,221,465 8 0 2,255,345 9 10 By Net earnings before charging interest on capital.. 837,993 4 8 688,726 18 1 Reduction on account of interest charges, vide 1,383,472 3 4 1,566,618 11 9 Section 14, Finance Act, 1930 2,221,465 8 0 2,255,345 9 10 2,221,465 8 0 2,255,345 9 10 Net Revenue Appropkiation Account. Dr. 1931-32. Or. 1931-32. £ s. d. £ s. d. To Balance from previous year .. .. .. 1,892,016 12 9 By Depreciation Account .. .. .. 1,658,252 19 6 General Reserve Account .. .. .. 233,763 13 3 1,892,016 12 9 1,892,016 12 9

B. —1 [PT. IV], SUP. TO 1932.

NEW ZEALAND GOVERNMENT RAILWAYS— continued. Income and Expenditure in respect of Railway Operation, Year ended 31st March, 1932.

14— B. 1 [PT. IV], SUP. TO 1932. ♦

105

Per Cent, of _ Cent, oi Operating Revenue. Operating Revenue. EXPENDITURE. 1931-32. 1930-31. REVENUE. 1931-32. 1930-31. 1931-32. 1930-31. 1931-32. 1930-31. £ s. d. £ s. d. £ s. d. £ s. d. j Maintenance of way and works .. 997,629 7 11 1,150,328 17 4 17'23 16-97 Passengers, ordinary .. .. 1,138,940 2 10 1,531,376 6 2 19-68 22-58 Maintenance of signals and electrical ap- 107,583 16 0 104,463 13 10 1-86 1-54 Passengers, season tickets .. : 200,649 4 1 247,349 0 10 3-47 3-64 pliances Parcels, luggage, and mails .. 316,245 3 1 359,276 6 6 5-46 5-30 Maintenance of rolling-stock .. .. 1,270,584 15 5 1,502,698 10 8 21-94 22-16 Goods .. .. .. .. 4,019,599 6 7 4,487,357 4 11 69-43 66-18 Examination, lubrication, and lighting of 59,618 13 10 77,645 12 5 1-03 1-15 Labour, demurrage, &c. .. .. 113,531 5 7 156,028 16 0 1-96 2-30 vehicles Locomotive transportation .. .. 1,195,150 10 5 1,517,026 2 6 20-64 22-38 Traffic transportation .. .. .. 1,424,520 5 4 1,798.489 18 8 24-60 26-52 General charges .. .. .. 69,279 18 9 87,700 11 5 1-20 1-29 £ s. d. Superannuation subsidy 185,520 4 8 Less amount allocated to subsidiary services, &c. .. .. 8,235 0 10 177,285 3 10 167,790 4 5 3-06 2-47 Total operating expenses .. 5,301,652 11 6 6,406,143 11 3 91-56 i 94-48 Net operating revenue .. 487,312 10 8 375,244 3 2 8-44 5-52 5,788,965 2 2 6,781,387 14 5 100-00 100-00 \ 5,788,965 2 2 6,781,387 14 5 100-00 100-00

B.—l [PT. IV], SUP. TO 1932.

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

Income and Expenditure in respect of Refreshment Service.

Income and Expenditure in respect of Book-stall Service.

106

Per Cent. o( Per Cent, of Revenue. Revenue. EXPENDITURE, 1931-32. 1930-31. REVENUE. 1931-32. 1930-31. 1931-32. 1930-31. 1931-32. 1930-31. | £ £ £ £ Salaries and wages, shore staff .. 1,233 1,549 15-39 15-82 Ordinary passengers .. 3,089 3,412 38-55 37-22 Salaries and wages, steamer staff 4,504 5,229 56-20 57-04 Season tickets .. .. 81 115 1-00 1-26 Coal and stores .. .. 1,874 1,860 23-39 20-29 Parcels, luggage, and mails .. 921 872 11-49 9-51 Repairs, steamers .. .. 389 1,265 4-86 13-80 Goods .. .. .. 3,898 4,740 48-65 51-72 Repairs, wharves, &e... .. 467 520 5-83 5-68 Miscellaneous .. .. 24 27 0-31 0-29 Insurance, depreciation, &c. .. 820 1,739 10-23 20-06 — Total revenue .. .. 8,013 9,166 100-00 100-00 Operating loss .. .. 1,274 2,996 15-90 32-69 9,287 12,162 115-90 132-69 9,287 12,162 115-90 132-69 Operating loss .. .. 1,274 2,996 15-90 32-69 Payments to railway revenue—• Interest on capital .. .. 781 1,902 9-75 20-75 Net loss .. .. .. 2,055 4,898 25-65 53-44 2,055 4,898 25-65 53-44 2,055 4,898 25-65 53-44

Per Cent, of Revenue. EXPENDITURE. 1931-32. 1930-31. REVENUE. 1931-32. 1930-31. 1931-32. 1930-31. £ £ £ £ Salaries and wages .. .. 28,570 40,314 34-74 34-73 Receipts from refreshment-rooms .. 82,234 116,665 Provisions consumed .. .. 29,664 46,670 36-07 40-00 Light, fuel, and water .. 2,415 2,625 2-94 2-25 Renewals and depreciation .. 1,632 3,555 1-99 3-05 Insurance and miscellaneous .. 4,466 5,063 5-43 4-34 66,747 98,427 81-17 84-37 Operating profit .. .. 15,487 18,238 18-83 15-63 82,234 116,665 100-00 100-00 j 82,234 116,665 Payments to railway revenue — Interest on capital .. .. 1,291 1,184 1-57 1-01 Operating profit .. .. .. 15,487 18,238 Rent .. .. .. 9,100 9,100 11-07 7-80 Freights and fares .. .. 3,415 4,278 4-15 3-67 Earthquake relief —Cost of ser- .. 335 .. 0-29 vices and refreshments supplied gratis Net profit .. .. .. 1,681 3,341 2-04 2-86 15,487 18,238 18-83 15-63 15,487 18,238

Per Cent, of Revenue. EXPENDITURE. 1931-32. 1930-31. REVENUE. 1931-32. 1930-31. 1931-32. 1930-31. £. £ £ £ Wages .. .. .. 867 445 12-77 11-41 Receipts .. .. .. .. 6,792 3,898 Stores .. .. .. 4,729 2,657 69-63 68-17 Miscellaneous .. .. 169 53 2-48 1-35 5,765 3,155 84-88 80-93 Operating profit .. .. 1,027 743 15-12 19-07 6,792 3,898 100-00 100-00 6,792 3,898 Payments to railway revenue— Rents .. .. .. 16 26 0-24 0-67 Operating profit .. .. .. 1,027 743 Rail freights .. .. 1 1 0-01 0-03 Net profit .. .. .. 1,010 716 14-87 18-37 1,027 743, 15-12 19-07 1,027 743

B.—l [PT. IV], SUP. TO 1932.

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

Income and Expenditure in respect of Departmental Dwellings.

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

107

Per Cent, of Revenue. EXPENDITURE. 1931-32. 1930-31. REVENUE. 1931-32. 1930-31. 1931-32. 1930-31. £ £ £ £ Salaries, wages, and allowances 8,465 10,364 21-53 20-74 Advertising-signs, publications, &c... .. 39,312 49,941 Stores and materials .. .. 1,220 2,150 3-10 4-30 Office and general expenses .. 2,966 4,003 7-55 8-02 Insurance and depreciation .. 11,071 14,966 28-16 29-98 23,722 31,482 60-34 63-04 Operating profit .. .. 15,590 18,459 39-66 36-96 39,312 49,941 100-00 100-00 39,312 49,941 Payments to railway revenueInterest on capital .. .. 1,697 2,070 4-32 4-14 Operating profit .. .. .. .. 15,590 18,459 Rent of premises and sites .. 9,742 11,644 24-98 23-33 Commission .. .. 960 1,236 2-44 2-47 Freights .. .. .. 293 260 0-75 0-52 Reserve for bad and doubtful .. 2,000 .. 4-00 debts Net profit .. .. .. 2,898 1,249 7-37 2-50 15,590 18,459 39-66 36-96 15,590 18,459

Per Cent, of Revenue. EXPENDITURE. 1931-32. 1930-31. — REVENUE. 1931-32. 1930-31. 1931-32. 1930-31. £ £ £ £ Wages and charges .. .. 38,079 37,063 27-45 31-88 Rentals .. .. .. .. 138,725 116,256 Materials .. .. .. 9,797 10,584 7-06 9-10 Insurance .. .. .. 3,795 4,901 2-74 / ■ 22 Depreciation .. ..27,694 37,340 19-96 32-12 79,365 89,888 57-21 77-32 Operating profit .. .. 59,360 26,368 42-79 22-68 138,725 116,256 100-00 100-00 138,725 116,256 Payments to railway revenue— Operating profit .. .. .. 59,360 26,368 Interest .. .. .. 70,609 88,522 50-90 76-14 Net loss .. .. .. .. 11,249 62,154 70,609 88,522 50-90 76-14 70,609 88,522

Per Cent, of Revenue. EXPENDITURE. 1931-32. 1930-31. REVENUE. 1931-32. 1930-31 1931-32. 1930-31. £ £ £ £ Wages and charges .. .. 701 1,181 3-93 5-90 Rentals .. .. .. .. 17,822 20,022 Materials .. .. .. 158 255 0-89 1-27 Insurance and depreciation .. 3,610 3,177 20-26 15-87 4,469 4,613 25-08 23-04 Operating profit .. .. 13,353 15,409 74-92 76-96 17,822 20,022 100-00 100-00 17,822 20,022 Payments to railway revenue— Operating profit .. .. .. 13,353 15,409 Interest .. .. .. 6,351 5,191 35-63 25-93 Net profit .. .. 7,002 10,218 39-29 51-03 13,353 15,409 74-92 76-96 13,353 15,409

B.—l [PT. IV], SUP. TO 1932.

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

Railway Employees' Sick Benefit Society. Income and Expenditure.

108

Per Cent, of Per Cent, of Revenue. Revenue. EXPENDITURE. 1931-32. 1930-31. — REVENUE. 1931-32. 1930-31. 1931-32. 1930-31. 1931-32. 1930-31. £ £ £ £ Superintendence — Salaries and 7,309 9,419 10-05 9-11 Passengers .. .. .. 71,589 101,561 98-42 98-27 office expenses Parcels and mails .. .. 934 1,737 1-28 1-68 Maintenance charges .. .. 13,177 16,336 18-10 15-81 Advertising .. .. 217 50 0-30 0-05 Running-expenses .. .. 37,481 52,548 51-53 50-85 License fees .. .. .. 2,623 3,127 3-61 3-03 Insurance and depreciation .. 12,995 21,313 17-87 20-62 73,585 102,743 101-16 99-42 72,740 103,348 100-00 100-00 Operating profit .. .. .. 605 .. 0-58 Operating loss .. .. 845 .. 1-16 73,585 103,348 101-16 100-00 73,585 103,348 101-16 100-00 Operating loss .. .. 845 .. 1-16 .. Operating profit .. .. .. 605 .. 0-58 Payments to railway revenue —- Net loss .. .. .. 2,950 5,843 4-05 5-66 Interest on capital .. .. 2,105 2,787 2-89 2-70 Preliminary expenses .... 3,537 .. 3-42 Earthquake relief — Cost of . . .. 124 .. 0-12 services rendered gratis 2,950 6,448 4-05 6-24 2,950 6,448 4-05 6-24

Expenditure. 1931-32. 1930-31. Income. 1931-32. 1930-31 & £ £ £ To Sick pay paid to members .. .. 22,566 25,021 By Contributions .. .. .. .. 18,330 21,117 Balance carried down, being excess of income 4,374 4,545 Entrance fees .. .. .. .. 15 89 over expenditure Interest on investments .. .. 595 357 Donation .. .. .. .. .. 1 Pines .. .. .. .. .. 2 Subsidy as per section 5 subsection (1) of 8,000 8,000 Government Railways Amendment Act, 1928, charged to Working Railways Account 26,940 29,566 26,940 29,566 To Balance accumulated funds as at 31st March 14,610 10,236 By Accumulated funds brought forward on 10,236 5,691 1st April Balance brought down .. .. .. 4,374 4,545 14,610 10,236 14,610 10,236 Balance-sheet. . Liabilities. £ £ Assets. £ £ Accumulated funds .. .. .. 14,610 10,236 Investments .. .. .. ..14,180 9,183 Sick pay due, not paid .. .. .. 10 19 Cash in Working Railways Account .. .. 438 1,065 Contributions outstanding at 31st March .. 2 14,620 10,255 14,620 10,256

B. —1 [PT. IV], SUP. TO 1932.

NEW ZEALAND GOVERNMENT RAlLWAYS—continued. Statement of Cash Receipts and Payments.—Working Railways Account. Receipts. £ s. d. Payments. £ s. d. To Balance brought forward .. 488,177 2 8 By Investments, Sick Benefit Fund .. 4,400 0 0 Revenue receipts .. .. 6,478,876 16 1 Wages and vouchers .. .. 5,754,832 14 5 " Credits-in-aid " (Working Rail- Refunds to Harbour Boards, shipways expenditure) .. .. 673,404 8 0 ping companies, and other carriers 251,422 5 4 Contributions to Sick Benefit Fund 26,580 16 9 Interest on capital .. .. 841,720 2 9 Interest on investments .. .. 10,010 18 6 Payments from Sick Benefit Fund 21,892 9 5 Investments realized .. .. 50,000 0 0 Investments .. .. .. 650,000 0 0 Balance as per general balance-sheet 202,782 10 1 £7,727,050 2 0 £7,727,050 2 0 Reconciliation Statement. £ s. d. Credit balance in Working Railways Account as per Treasury figures .. 199,705 19 3 Add Imprests outstanding.. .. .. .. .. .. 3,076 11 4 202,782 10 7 Less excess credit by Bank of New Zealand .. .. .. 0 0 6 Credit balance as per above statement .. .. .. .. £202,782 10 1 RENEWALS, DEPRECIATION, AND EQUALIZATION RESERVE ACCOUNTS. General Reserve Account. £ s. d. £ s. d. To Net revenue: Appropriation Account 233,763 13 3 By Balance .. .. .. 1,378,316 10 11 Balance .. .. .. 1,144,552 17 8 £1,378,316 10 11 £1,378,316 10 11 By Balance .. .. ..£1,144,552 17 8 Insurance Reserve Account. Expenditure. £ s. d. Income. £ s. d. To Losses .. .. .. .. 1,208 4 3 By Balance from previous year.. .. 43,349 4 7 Upkeep Railway fire brigades and fire Premiums debited to working-expenses 14,254 9 0 appliances .. .. .. 2,528 3 0 Balance .. .. .. .. 53,867 6 4 £57,603 13 7 £57,603 13 7 By Balance .. .. .. .. £53,867 6 4 Workers' Compensation Reserve Account. Expenditure. £ s. d. Income. £ s. d. To Accident payments .. .. 28,811 010 By Balance from previous year.. .. 12,230 0 0 Balance .. .. .. .. 18,275 16 10 Premiums debited to working-expenses 34,856 17 8 £47,086 17 8 £47,086 17 8 By Balance .. .. .. .. £18,275 16 10 Slips, Floods, and Accidents Equalization Reserve Account. Expenditure. £ s. d. Income. £ s. d. To Repairs to bridges, slips, and washouts 6,690 5 1 By Balance from previous year.. .. 48,856 7 6 Balance .. .. .. .. 63,837 2 5 Contributions debited to workingexpenses .. .. .. 21,671 0 0 £70,527 7 6 £70,527 7 6 By Balance .. .. .. .. £63,837 2 5 Betterments Reserve Account. Expenditure. £ s. d. Income. £ s. d. To Buildings (Refreshment Branch) .. 8 6 6 By Balance * .. .. .. 4,006 17 3 Balance .. .. .. .. 3,998 10 9 £4,006 17 3 £4,006 17 3 By Balance .. .. .. .. £3,998 10 9 Renewals Reserve Account. Expenditure. £ s. d. Income. £ s. d. To Relaying of track .. .. .. 123,711 12 3 By Balance .. .. .. .. 409,657 6 8 Signal and electrical equipment .. 47,206 3 0 Contributions debited to workingRefreshment Branch —Property .. 157 10 0 expenses .. .. .. 236,724 0 0 Housing improvement .. .. 800 0 0 Balance .. .. .. .. 474,506 1 5 £646,381 6 8 £646,381 6 8 By Balance .. .. .. ..£474,506 1 5 Depreciation Account. Expenditure. £ s. d. Income. £ s. d. To Net revenue: Appropriation Account 1,658,252 19 6 By Balance .. .. .. 1,658,252 19 6 Capital repayments .. .. 439,189 16 8 Contributions debited to workingExcess expenditure: Bridge renewals, expenses — 1930-31, written off .. .. 12,869 13 11 Bridges, buildings, &c. .. 98,033 0 0 Rolling-stock .. .. 285,391 0 0 Locomotive workshops and plant 31,447 0 0 Dwellings .. .. .. 26,894 0 0 Road motors .. .. 10,294 10 7 £2,110,312 10 1 £2,110,312 10 1

109

B.—l [PT. IV], SUP. TO 1932.

NEW ZEALAND GOVERNMENT RAILWAYS— continued. Capital Account as at 31st March, 1932.

Note.—Unopened lines are under the control of the Public Works Department, and all expenditure out of the Public Works Fund in connection therewith is included in the accounts of that Department. Since the accounts were closed it has been ascertained that the figures supplied and included in the Capital Account in respect of cost of raising loans for year ended 31st March, 1932, were overstated by £1,434 14s. sd. The necessary adjustments will be made in next year's accounts.

110

Total to 31st March, 1931, less Assets tw„i qi„<- i * o-. j. ™ , written off and Provision for accrued Year ended 31st March, 1932. Total to 31st March, Total to 31st March, Year ended Total to 31st March, Depreciation. 1932 - 193 1- 31st March, 1932. 1932. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Receipts. £ s. d. £ s. d. £ s. d. Permanent-way, works, buildings, 48,806,619 11 5 38,529 13 5 From General Government machinery, and plant (lines open Funds — for traffic) Public Works Fund .. 49,745,286 2 2 777,298 13 3 50,522,584 15 5 Less assets written off .. .. 501,654 0 0 845 3 7 Wellington-Hutt Railway Im- 228,373 5 5 .. 228 373 5 5 48,304,965 11 5 37,684 9 1048,342,650 1 3 provement Account Rolling-stock .. .. .. 11,614,623 2 1 351,275 11 8 Railways Improvement Ac- 641,275 7 8 .. 641 275 7 8 Less assets written off .. .. 1,497,535 15 7 56,001 13 2 count, 1904 10,117/087 6 6 295,273 18 610,412,361 5 0 Railways Improvements Autho- 8,691,114 13 101)r. 42,496 7 0 8,648,618 6 10 rization Act 1914 Account New lines in course of construction by Consolidated Fund .. .. 4,296 7 10 .. 4,296 7 10 Public Works Department and Westport Harbour Loans .. 350,000 0 0 Dr. 21,810 0 0 328,190 0 0 charged against — Works constructed from Harbour 1. Railways Improvement Autho- .. 1,133,923 1 6 .. .. 1,133,923 1 6 Board funds — rization Act 1914 Account Westport .. .. .. 71,640 0 0 Dr. 71,640 0 0 2. Public Works Fund, Railways, .. .. .. 195,634 6 5 195,634 6 5 Greymouth .. .. 47,508 0 0 .. 47,508 0 0 Improvements and additions Works constructed by provinces 1,787,741 0 0 .. 1,787,741 0 0 to open lines and Midland Railway Company Lake Wakatipu steamer service .. 45,039 14 11 at valuation Less assets written off .. .. 13,479 0 0 — 31,560 14 11 31,560 14 11 61,567,234 16 11 641,352 6 362,208,587 3 2 Road motor service .. .. 78,871 0 4 Less accrued depreciation and 10,400,000 0 0 .. 10,400,000 0 0 Less assets written off .. .. 9,083 10 7 other losses of capital written 69,787 9 9 Gr. 443 0 0 69,344 9 9 off in accordance with subsection (2), section 23, of 59,657,324 4 1 528,149 14 960,185,473 18 10 the Government Railways Amendment Act, 1931 Less accrued depreciation on existing Less repayments to capital in .. 439,189 16 8 439,189 16 assets — respect of depreciation year Way and works, &c. .. .. 4,502,766 11 9 142,233 2 6 ended 31st March, 1932 Rolling-stock .. .. .. 3,847,007 0 0 229,389 6 10 51,167,234 16 11 202,162 9 751,369,397 6 6 Lake Wakatipu steamer .. 13,192 12 8 426 0 0 Advances to Capital Account from .. 55,272 9 1 55,272 9 1 Road motor service .. .. 15,281 9 5 10,294 10 7 Working Railways Account 8,378,247 13 10 382,342 19 11 8,760,590 13 9 Outstanding liabilities .. .. 213 9 6 213 9 6 51,279,076 10 3 145,806 14 1051,424,883 5 1 51,167,234 16 11 257,648 8 2 51,424,883 5 1

B.—l [PT. IV], Sup. TO 1932.

NEW ZEALAND GOVERNMENT RAlLWAYS—continued. General Balance-sheet as at 31st March, 1932. Liabilities. Assets. Sundry creditors— Sawmills, bush'areas, and stocks £ s. d. £ s. d. General creditors (including £ s. d. £ s. d. of timber .. .. .. .. 211,313 13 2 unpaid wages) and credit Stores and material on hand— balances .. .. 338,301 7 4 Stores Branch .. .. 662,129 10 8 Government Departments 13,806 1 9 Subsidiary services .. 5,142 6 9 352,107 9 1 667,271 17 S Collections for refund to— Sundry assets — Harbour Boards, shipping Advertising Branch .. 37,184 5 4 companies, and other Refreshment Branch .. 30,477 19 11 carriers .. .. 13,749 18 7 Road motor services .. 842 15 10 Government Departments 2,573 9 6 Housing improvement .. 15,792 1 7 16,323 8 1 84,297 2 8 Items to be written off on Sundry debtors— receipt of parliamentary Advances to capital .. 55,272 9 1 authority .. .. .. 5,326 310 Government Departments .. 18,236 10 4 General reserve .. .. 1,144,552 17 8 Advances to railway emInsurance Reserve Accounts— ployees under section 15 Eire .. .. .. 53,867 6 4 (5) of Government RailWorkers' Compensation .. 18,275 16 10 ways Act, 1927 .. .. 5,785 16 2 Slips, Floods, and Accidents Work in progress, sundry Equalization Account .. 63,837 2 5 debtors, and debit balances 118,944 3 1 — 1,280,533 3 3 198,238 18 8 Betterments Reserve Account— Outstanding at stations — Refreshment Branch .. .. 3,998 10 9 Cash in hand .. .. 28,260 111 Renewals Reseive Accounts .. .. 474,506 1 5 Freight, &c., owing by GoSick Benefit Eund .. .. .. 14,617 19 11 vernment Departments .. 30,666 17 11 Freight, &c., owing by sundry debtors .. .. 110,401 11 0 169,328 10 10 Investments .. .. .. 600,000 0 0 Investments, Sick Benefit Fund .. 14,180 3 6 Cash in Working Railways Account .. .. .. 202,782 10 1 £2,147,412 16 4 £2,147,412 16 4 H. Valentine, A.R.A.N.Z., Chief Accountant. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the relative books and documents submitted for audit, and correctly set out the position as disclosed thereby, subject to the above Departmental notes.—J. H. Fowler, Deputy Controller and Auditor-General.

111

B.—l [PT. IV], SUP. TO 1932.

RESERVE FUND ACCOUNT. Income and Expenditure Account foe the Year ended 31st March, 1932. Expenditure. £ s. d. Income. £ s - d. To Excess of income over expenditure .. .. 80,123 8 0 By Interest on investments .. •' , Interest on loans (section 38 (a), Hawke s Bay Earthquake Act, 1931) .. •• •• 155 7 9 £80,123 8 0 £80,123 8 0 Balance-sheet as at 31st March, 1932. Liabilities. Si s. d. Assets. Capital, Ist April, 1931 .. .. ..2,000,000 0 0 Investment Account— £ ess Nominal Value. Transfer to Consolidated £ s. d. £ s. d. Fund .. ..550,000 0 0 284,840 14 0 British Conversion Loan, £ s : f' T i • r • 1044—64 • • • ■ 2o4:,zyj I lu Loss on realization oi securi- _ , , , , 9« anu 11 u ties _ .. 157,913 11 8 38,171 8 4 India 3J-per-cent. stock .. 36,808 11 11 Administration expenses ~ 7 , Q Q (section 39, Hawke's Bay 323,012 2 4 *V'i<u O 4 Earthquake Act, 1931) .. 3,032 210 Interest accrued on investments .. .. b,ib4 O 4 Grants to earthquake Hawke's Bay Earthquake Act, 1931 . sufferers (section 38 (a), Loans to earthquake sufferers, section3B (a) .. 118,103 1 4 Hawke's Bay Earthquake Deposits with Public Trustee, section 38 .. ,» Act 1931) .. .. 9,449 16 4 Loans to local authorities, section 38 (6) .. iAs,yuu u v !— 720,395 10 10 Interest accrued on loans .. .. • • 155 7 9 Debtors.. .. • • • • • • 54 2 6 1,279,604 9 2 Cash in State Advances Account .. .. 426 14 6 Excess of income over expenditure for the year Cash in Public Account .. .. .. 701,628 7 6 ended 31st March, 1932 .. .. .. 80,123 8 0 Treasury Adjustment Account .. 80,398 J £1,359,727 17 2 £1,359,727 17 2 G. C. Rodda, F.R.A.N.Z., Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—G. F. C. Campbell, Controller and Auditor-General.

112

B.—l [PT. IV], SUP. TO 1932.

RURAL INTERMEDIATE CREDIT BOARD. Profit and Loss Account foe the Year ended 30th June, 1932. Dr. £ s. d. Cr. £ a. d. To Interest .. .. .. .. .. 13,240 11 11 By Interest on temporary investments .. .. 2,147 10 0 Services of Public Trust Office .. .. 8,500 0 0 Interest on advances to associations .. .. 18,900 13 2 Printing, stationery, and requisites .. .. 236 8 5 Interest on advances to farmers .. .. 9,460 9 9 Legal expenses .. .. .. .. 10 10 0 Discount on bills discounted.. .. .. 1,381 6 5 Advertising .. .. .. .. 10 9 0 Travelling-expenses of officers .. .. 93 4 7 Travelling-expenses of Board members .. 241 5 9 Board members' fees .. .. .. 609 15 10 General expenses .. .. .. .. 241 0 2 Audit fees .. .. .. .. ]28 2 6 Depreciation .. .. .. .. 9 13 0 Proportion of cost of issue of debentures .. 90 15 9 Reserve for Loss on Advances .. .. 1,304 0 0 Balance transferred to Appropriation Account .. 7,174 2 5 £31,889 19 4 £31,889 19 4 Profit and Loss Appropriation Account for the Year ended 30th June, 1932. Dr. £ s. d. Cr. £ s. d. To Rural Intermediate Credit Redemption Fund 3,587 1 3 By Profit and Loss Account —Balance transferred 7,174 2 5 Rural Intermediate Credit Reserve .. .. 3,587 1 2 £7,174 2 5 £7,174 2 5 Balance-sheet as at 30th June, 1932. Liabilities. Assets. Establishment grant from Con- £ s. d. £ s. d. Investments of Rural Intermediate Credit Redemp- £ s. d. solidated Fund .. .. 10,000 0 0 tion Fund: Government securities and interest Less expenditure to date .. 7,606 310 accrued .. .. .. .. .. 161,675 5 2 2,393 16 2 Temporary investments : Government securities .. 106,080 0 0 Advances from Consolidated Fund for preliminary Advances to associations for preliminary expenses.. 801 4 5 expenses of associations .. .. .. 850 0 0 Advances to associations under £ s. d. Advances from Consolidated Fund under Part II .. .. .. 294,682 19 9 section 16 of the Rural Intermediate Credit Act, Less Reserve .. .. 1,040 0 0 1927, including £133,333 6s. Bd., which, under 293,642 19 9 section 17 of the said Act, forms part of the Advances to farmers under Part 111 123,654 19 7 Rural Intermediate Credit Redemption Fund .. 400,000 0 0 Less reserve .. .. .. 1,149 0 0 Rural Intermediate Credit Redemption Fund 122,505 19 7 accumulated interest on investments and share Bills discounted .. .. .. .. 11,169 11 10 of profits.. .. .. .. .. 31,936 16 3 Bills discounted (fertilizer) .. .. .. 4,238 12 11 Rural Intermediate Credit Reserve .. .. 10,125 18 3 Overdue interest and interest accrued on investBonds and debentures .. .. .. 249,300 0 0 ments .. .. .. .. .. 7,903 7 7 Accrued interest on bonds and debentures .. 5,027 9 2 Office appliances, furniture, and fittings, £ s. d. Sundry creditors .. .. .. ■■ 9,140 18 10 &e. .. .. .. 86 12 0 Post Office Account, including vouchers passed for Less depreciation .. .. .. 9 13 0 payment but not yet paid .. .. .. 1,549 12 10 76 19 0 Expenses re issue of debentures ..311 4 6 Less amount written off .. 90 15 9 220 8 9 Stationery and stores .. .. .. 374 16 11 Sundry debtors .. .. .. .. 388 11 6 Cash at bank or in transit .. .. .. 1,246 14 1 £710,324 11 6 £710,324 11 6 J. W. Macdonald, Commissioner. F. Menneer, A.R.A.N.Z.. Chief Accountant. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— G. F. C. Campbell, Controller and Auditor-General. 15 —B. 1 [PT. IV], SUP. TO 1932.

113

B.—l [PT. IV], SUP. to 1932.

DEPARTMENT OF SCIENTIFIC AND INDUSTRIAL RESEARCH. HEAD OFFICE. Income and Expenditure Account foe the Yeak ended 31st March, 1932. Expenditure. £ s. d. £ d_ To Salaries .. .. .. •• 3 > 257 2 7 By Balance carried down .. .. .. 6,307 10 7 Books, periodical papers, &c. .. • • 54 3 7 Advisory Council, honoraria, travelling allowances and expenses .. • • • • 593 9 3 Building Regulations Committee, expenses of .. 661 9 9 Cartage .. .. •• •• •• i 2 Fuel, light .. •• •• 48 7 10 Liaison officer, London : One-third share of retaining-fee .. .. • • • • 111 National Research Scholarships .. •• 348 2 11 New Zealand Journal of Science and Technology 434 1 1 Office accommodation and maintenance .. 13 1 6 Office fittings and requisites .. .. • • ® 11 2 Postage and telegrams, rent of boxes, &c. .. 146 18 3 Printing and stationery .. • • • • 127 6 3 Rent .. ■■ •• •• •• ® Telephone services .. .. • • • • a Travelling allowances and expenses of staff .. 233 7 4 Loss : Journal of Science and Technology lost in transit .. .. •• •• 020 £6,307 10 7 £6,307 10 7 £ s. d. £ s. d. To Balance brought down 6,307 10 7 By Excess of expenditure over income .. .. 6,402 3 5 Interest on capital .. .. • • • • 36 9 4 Provision for depreciation .. .. • • 58 o 6 £6,402 3 5 £6,402 3 5 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 44 per cent, on capital. RESEARCH INVESTIGATIONS. Income and Expenditure Account for the Ypar ended 31st March, 1932. Expenditure. £ s. d. Income. £ s. d To Canterbury Agricultural College grant .. 3,532 0 0 By Misce laneous .. .. .. •• 4,306 7 5 Cool-storage research .. .. •• 414 1 Contributions towards researches .. .. 17,149 0 0 Dairy research .. .. •• .. 11,703 9 9 Balance earned down 15,510 6 0 Flax research .. •• •• 671 22 Fruit research .. •• •• •• ? t Fuel research .. • • • • * > * *■ General — £ s. d. Grasslands research .. .. 380 0 0 Miscellaneous investigations .. 750 17 22 2 Imperial Agricultural Research Bureaux : Contribution .. •• •• .. 1,187 10 0 Leather research .. .. • • .. 1,156 10 9 Rent of premises : Leather .. .. • • 199 Meat industry research .. .. •• I|2 2 Mineral content of pastures research .. .. 2,531 12 » New Zealand Institute: Grant .. .. 750 0 0 Noxious weeds research .. •• •• 1,262 9 7 Pakihi-land research .. •• •• J J Plant research .. .. •• •• ® i Wheat research .. .. •• •• 3,734 19 9 Wool research .. •. • • • • 339 17 10 Losses : Apparatus and equipment broken and lost .. . • • • • • • • 53 11 2 __ £36,964 13 5 £36,964 13 5 £ s d is. d. To Balance brought down 15,510 «6 By Excess of expenditure over income .. .. 17,095 8 6 Interest on capital .. .. • • • • 682 15 0 Provision for depreciation .. .. • • 902 7 fa £17,095 8 ~6 £17 ' 095 8 6 Note The following charges are included for which the Department possesses no parliamentary appropriation: (a) Rental value as assessed by Public Works Department; (b) interest at 4J per cent, on capital.

114

B. —1 [PT. IV], SUP. TO 1932.

DEPARTMENT OF SCIENTIFIC AND INDUSTRIAL RESEARCH —continued. DOMINION LABORATORY. Income and Expenditure Account for the Year ended 31st March, 1932. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. •• •• •• 6,773 10 7 By Analysis fees .. .. .. .. 270 5 6 Books, periodical papers, &c. .. 28 15 J Balance carried down .. .. .. 9,593 17 9 Chemicals, apparatus, and repairs to apparatus.. 816 3 4 Cost of collecting analysis fees .. .. 3 2 6 Fees of officers attending University colleges .. 11 0 6 Freight and cartage .. • ■ • • 169 0 4 Fuel, light, power, and water .. .. 382 17 10 Laboratory accommodation and maintenance .. 126 12 8 Office fittings and requisites .. .. ■ • 1 12 3 Postage and telegrams ... . • • • 53 4 7 Printing and stationery .. . • • • 125 0 9 Rent — Auckland Branch .. . • • • 189 4 2 Head Office and Christchurch Branch .. 897 0 0 Dunedin Branch .. . • • • • • 44 6 0 Subscriptions to technical societies .. ■. 46 811 Telephone services .. .. • ■ • • 92 4 0 Travelling allowances and expenses .. .. 103 19 9 £9,864 3 3 £9,864 3 3 £ s. d. £ s. d. To Balance brought down .. .. 9,593 17 9 By Excess of expenditure over income .. .. 10,568 6 7 Interest on capital .. .. ■. • • 447 19 0 Provision for depreciation .. .. .. 526 910 £10,568 6 7 £10,568 6 7 Note. The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value for Head Office and Christchurch Branch as assessed by the Public Works Department; (6) interest at 4| per cent, on capital. GEOLOGICAL SURVEY. Income and Expenditure Account for the Year ended 31st March, 1932. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. •• 4,156 12 3 By Sale of tools .. .. .. .. 3 6 1 Aerial surveys .. .. .. • • 88 0 0 Sale of bulletins and maps .. .. .. 29 8 0 Books, periodical papers, &c. .. .. 31 17 4 Balance carried down .. .. .. 6,265 5 0 Field expenses .. .. ■ • • • 316 19 2 Freight and cartage .. .. • • 7 5 11 Fuel and light .. .. . ■ • • 43 15 8 Instrument and outfit allowances .. .. 153 11 9 Mineral specimens, purchase of .. .. 10 0 Office accommodation and maintenance .. 17 18 4 Office fittings and requisites .. .. .. 3 8 2 Postage, telegrams, &c. .. .. ■ ■ 30 12 5 Printing bulletins .. .. .. • • 869 13 8 Printing and stationery .. .. .. 37 15 4 Rent 317 0 0 Telephone services ........ 25 15 0 Travelling allowances and expenses .. .. 103 10 5 Wages of field hands .. .. .. 63 2 6 Losses : Equipment broken, lost, &c. .. 30 1 2 £6,297 19 1 £6,297 19 1 £ s. d. £ s. d. To Balance brought down .. .. 6,265 5 0 By Excess of expenditure over income .. .. 7,195 5 1 Interest on capital .. .. .. • • 592 10 0 Provision for depreciation .. .. .. 337 10 1 £7,195 5 1 £7,195 5 1 Note. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value as assessed by Public Works Department; (6) interest at 4£ per cent, on capital.

115

B.—l [PT. IY], SUP. TO 1932.

DEPARTMENT OF SCIENTIFIC AND INDUSTRIAL RESEARCH —continued. METEROLOGICAL OFFICE. Income and Expenditure Account for the Year ended 31st March, 1932. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. 3,262 19 3 By Sale of instruments .. .. .. 10 17 11 Books, periodical papers, &c. .. .. 23 8 2 Balance carried down .. .. .. 7,721 3 9 Freight .. .. .. .. •• 076 Fuel and light .. .. » .. .. 26 18 0 Observatories, maintenance and establishment of 107 1 1 Office-cleaning .. .. .. .. 6 0 0 Office fittings and requisites .. .. .. 5 18 0 Postage and telegrams, broadcasting weather messages, and reports .. .. .. 3,698 5 I Printing and stationery .. .. .. 265 11 2 Rent .. .. .. .. • • 229 0 0 Telephone services .. .. .. .. 66 12 6 Travelling allowances and expenses .. .. 16 19 5 Losses: Instruments broken .. .. 23 1 6 £7,732 1 8 £7,732 1 8 £ s. d. £ s. d. To Balance brought down .. .. .. 7,721 3 9 By Excess of expenditure over income .. .. 8,271 13 9 Interest on capital .. .. .. .. 209 17 4 Provision for depreciation .. .. .. 340 12 8 £8,271 13 9 £8,271 13 9 JJ OTE .—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. DOMINION OBSERVATORY. Income and Expenditure Account for the Year ended 31st March, 1932. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. • ■ 1,014 14 8 By Balance carried down .. .. .. 2,255 0 0 General expenses .. .. .. .. 504 13 10 Grounds, maintenance .. .. .. 30 0 0 Instruments : Purchase and repairs .. .. 37 6 4 Observing-stations, establishment and maintenance of .. .. .. •• ■ • 55 5 2 Rent .. .. .. •• •• 613 0 0 £2,255 0 0 £2,255 0 0 £ s. d. £ s. d. To Balance brought down .. .. .. 2,255 0 0 By Excess of expenditure over income .. .. 2,746 4 9 Interest on capital .. .. .. . • 187 2 3 Provision for depreciation .. .. .. 304 2 6 £2,746 4 9 £2,746 4 9 Note. The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value as assessed by Public Works Department; (b) interest at 4J per cent, on capital. MAGNETIC OBSERVATORY. Income and Expenditure Account for the Year ended 31st March, 1932. Expenditure. £ s. d. Income. £ s. d. To Salaries (eight months) .. .. .. 912 II 0 By Balance carried down .. .. .. 1,187 19 8 Fuel and light .. .. .. • • 17 5 10 Instruments: Purchase .. .. .. 1281411 Observatories, maintenance of .. .. 61 14 9 Postage and telegrams .. .. . • 5 3 0 Printing and stationery .. .. .. 17 2 6 Telephone services .. .. .. .. 12 0 0 Travelling allowances and expenses .. .. 33 7 8 £1,187 19 8 £1,187 19 8 £ s. d. £ s. d. To Balance brought down .. .. .. 1,187 19 8 By Excess of expenditure over income .. .. 1,348 15 1 Interest on capital .. .. .. .. 5162 Provision for depreciation .. .. •. 109 9 3 £1,348 15 1 £1,348 15 1

116

B. —1 [PT. IV], SUP. TO 1932.

DEPARTMENT OF SCIENTIFIC AND INDUSTRIAL RESEARCH —continued. APIA OBSERVATORY. Income and Expenditure Account for the Year ended 31st March, 1932. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. •• •• •• 1,668 15 8 By Contributions .. .. .. .. 2,330 9 9 Books and'publications .. .. .. 14 12 8 Balance carried down .. .. .. 36 8 1 General expenses .. .. . • • • 247 10 10 Instruments and equipment .. • • 29 6 7 Maintenance of buildings .. .. .. 167 6 9 Printing and stationery .. .. • • 239 5 4 £2,366 17 10 £2,366 17 10 £ s. d. £ s. d. To Balance brought forward .. .. .. 36 8 1 By Excess of expenditure over income .. .. 40 16 4 Interest on capital .. .. .. ■ • 4 8 3 £40 16 4 £40 16 4 PETROLOGICAL LABORATORY. Income and Expenditure Account for the Year ended 31st March, 1932. Expenditure. £ s. d. Income. £ s. d. To Salary (four months) .. .. • • 120 0 0 By Balance carried down .. .. .. 134 10 10 Miscellaneous expenses .. .. •. 14 10 10 £134 10 10 £134 10 10 £ s. d. £ s. d. To Balance brought down .. .. . - 134 10 10 By Excess of expenditure over income .. .. 136 15 5 Interest on capital .. .. . • • • 0 10 4 Provision for depreciation .. .. . • 114 3 £136 15 5 £136 15 5 Note. The following charge is included for which the Department possesses no parliamentary appropriation : Interest at 4J per cent, on capital.

117

B.—l [PT. IV], SUP. TO 1932.

E. Marsden, Secretary. G. E. Sadd, Accountant. I hereby certify that the Income and Expenditure Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes.— G. F. C. Campbell, Controller and Auditor-General.

DEPARTMENT OF SCIENTIFIC AND INDUSTRIAL RESEARCH— continued. Balance-sheet as at 31st March, 1932.

118

„ , I Research Dominion Geological ' Meteorological Dominion nSm A P ia Petrological _ . , Head Office. I investigations. Laboratory. Survey. Office. Observatory. j christchurch. Observatory. Laboratory. .lotai. Liabilities. Capital- £ s. d. £ s. d. £ s. d. £ s. d. £ a. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Public Works Fund .. .. .. 765 19 6 .. .. .. .. .. .. .. 765 19 6 Consolidated Fund .. .. 810 6 6 14,406 5 4 9,002 0 2 13,166 14 11 4,663 13 10 4,158 1 0 2,280 7 6 196 2 11 .. 48,683 12 2 Creditors — Sundry .. 90 11 7 2,581 17 7 169 10 2 67 0 6 59 19 5 11 11 7 28 0 1 .. .. 3,008 10 11 Departmental 7 19 0 32 17 11 14 1 11 4 2 6 14 8 2 1 7 5 .. .. .. 74 16 11 Depreciation Reserve .. .. 209 13 11 1,739 19 0 1,914 14 9 4,260 1 4 2,983 3 11 2,552 1 1 466 1 7 .. .. 14,125 15 7 Amounts held on deposit — Wheat levies .. .. .. • ■ 364 15 6 .. .. .. .. .. .. .. 364 15 6 Research investigations .. .. •• 2,044 0 0 .. .. .. .. .. ... 2,044 0 0 Grant, Apia Observatory .. .. . • • • • ■ • • • • • • • • 361 13 3 .. 361 13 3 Writings-off Suspense Account .. 0 2 0 11 2 8 .. 16 8 3 14 10 9 .. .. .. .. 42 3 8 Treasury Adjustment Account .. 8,880 10 3 15,662 12 9 9,178 16 2 5,504 8 1 5,293 13 4 278 4 1 854 13 5 40 16 4 136 15 5 45,830 9 10 9,999 3 3 37,609 10 3 20,279 3 2 23,018 15 7 13,029 9 5 7,001 5 2 3,629 2 7 598 12 6 136 15 5 115,301 17 4 Assets. £ s. d. '£ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Land .. .. •• 2,057 26 .. .. 330 .. .. .. .. 2,060 5 6 Buildings .. .. .. •• 3.812 13 4 .. .. 208 16 7 .. 83 19 7 .. .. 4,105 9 6 Tools and equipment .. ■. • ■ 260 12 7 .. 20 0 10 3 7 0 .. .. 2 0 0 .. 286 0 5 Conveyances, rolling-stock .. .. • ■ 38 1 6 .. .. .. .. .. .. .. 38 1 6 Horse and harness .. .. .. • • 27 5 0 .. .. .. . ■ .. • • .. 27 5 0 Furniture and fittings .. .. 433 17 8 1,159 0 2 955 5 4 487 19 3 224 4 5 459 7 1 38 1 10 103 17 6 .. 3,861 13 3 Mechanical office appliances .. .. 96 5 9 114 2 8 68 2 0 .. 113 16 0 .. .. 64 1 8 .. 456 8 1 Libraries, books, &c7 .. .. 230 8 4 655 18 1 1,808 3 7 5,130 10 9 102 6 8 317 11 7 55 0 0 3 0 9 .. 8,302 19 9 Stamps on hand .. .. ■. 19 3 3 .. .. 9 2 7 .. .. .. .. . . 28 5 10 Stocks of saleable publications on hand 2,721 10 5 .. 2,586 14 9 .. .. .. .. .. 5,308 5 2 ( Debtors — Departmental .. .. .. 2 17 2 109 17 7 3 15 7 22 6 7 .. .. .. .. .. 138 16 11 Sundry.. .. .. .. .. 939 1 4 100 0 0 .. 7 6 9 .. .. .. .. 1,046 8 1 Permanent improvements : Roading, .. 248 6 0 .. .. .. •. .. .. .. 248 6 0 fencing, &c. Plant and machinery .. .. .. 467 12 5 .. .. .. .. .. .. .. 467 12 5 Research apparatus .. .. -. 8,204 10 5 .. .. .. .. .. .. .. 8,204 10 5 Instruments .. .. .. 92 15 3 .. .. 311 10 2 4,080 4 6 3,408 11 2 2,103 6 1 23 3 0 .. 10,019 10 2 Photographic apparatus and lithographic .. ■. ■ • 25 0 0 .. 69 10 7 .. .. . . 94 10 7 blocks Fossils and collections .. .. .. •• 7,213 17 4 .. .. .. .. .. 7,213 17 4 Laboratory appliances .. •• 4,340 3 1 .. .. .. .. .. .. 4,340 3 1 Platinumware .. .. •• •• 1,470 2 4 .. .. .. .. .. .. 1,470 2 4 Physical apparatus for Standards .. .. 965 4 8 .. .. .. .. .. .. • 965 4 8 Laboratory Assets in Suspense .. .. .. 020 1128 .. 16 83 14 10 9 .. .. .. .. 42 38 Cash in Consolidated Fund Deposit Ac- .. 2,408 15 6 .. .. .. .. .. 361 13 3 .. 2,770 8 9 count I Excess of expenditure over income .. 6,402 3 5 17,095 8 6 10,568 6 7 j 7,195 5 1 8,271 13 9 2,746 4 9 1,348 15 1 40 16 4 136 15 5 53,805 8 11 9,999 3 3 37,609 10 3 20,279 3 2 j 23,018 15 7 13,029 9 5 j 7,001 5 2 3,629 2 7 598 12 6 136 15 5 115,301 17 4

119

B. —1 [PT. IV], SUP. TO 1932.

STATE FORESTS ACCOUNT. STATE FOREST SERVICE. Income and Expenditure Account for the Year ended 31st March, 1932. General Revenue Account. Expenditure. £ s. d. Income. To Salaries and contributions to Public Service £ s. d. £ s. d. Superannuation Fund, &c. .. .. 11,766 10 91 By Timber royalties .. .. 4,106 17 3 General management of State Timber sales .. .. .. 15,048 13 1 forests— £ s. d. 1 Timber trespass .. .. 2,283 210 Postages, cables, printing and 21,438 13 2 stationery, &c... .. 786 9 5 j Leases— Payments to other Depart- | Grazing .. .. .. 2,277 5 3 ments for services rendered.. 127 17 6 Sawmill-sites .. .. 133 9 6 Forest and grazing reconnaissance, Industrial .. .. .. 2,602 18 2 . timber cruising, &c. .. 5,891 IT 7 Miscellaneous permits .. 155 5 7 Legal expenses, contingencies, 5,168 18 6 &c. .. .. .. 46 17 0 License and transfer fees .. .. .. 214 9 6 Office rent, heating, &c. .. 1,627 12 4 Interest on promissory notes .. .. 139 19 3 Transportation expenses and Fees for inspections .. .. .. 302 0 9 upkeep of motor-vehicles .. 1,124 8 8 Rental of houses .. .. .. .. 328 8 0 Travelling and transfer and re- Kauri-gum, sale of, and royalty .. .. 23 4 3 moval expenses .. .. 1,164 1 0 1 Administration expenses, Forests Amendment Maintenance of buildings and Act, 1926 .. .. . . . . 640 10 9 other departmental property 316 7 10 Miscellaneous .. .. .. .. 229 12 2 11,085 5 4 Balance carried down .. .. .. 2,136 13 9 Forest-fire prevention— Communication and control, locomotion, and travellingexpenses .. .. 103 14 4 Wages .. .. .. 1,397 19 11 1,501 14 3 Education—• Photographic records, &c .. 23 11 5 Preparation of Service bulletins, publications, &c. .. .. 190 10 10 214 2 3 Forest research — Forest ecology, &c. .. .. 83 15 0 Forest entomology .. .. 67 1 5 Silvicultural management studies, &c. .. .. 85 10 5 Timber-products testing .. 84 8 7 Travelling allowances and expenses .. .. .. 29 7 10 350 3 3 Afforestation : Preparation of planting-plans and forest-extension, &c. .. .. .. 223 5 0 Miscellaneous — Yearly rent, Otanewainuku .. .. 74 0 0 Grant to officer on retirement .. .. 171 10 0 Depreciation .. .. .. .. 2,035 7 5 Bad debts .. .. .. .. 3,200 11 10 £30,622 10 1 £30,622 10 1 Allocations of Revenue Account. £ s. d. £ s. d. To Balance from General Revenue Account .. 2,136 13 9 By General Reserve : Indigenous .. .. 12,060 16 5 Consolidated Fund — £ s. d. National Endowment Revenue, Forests Act, 1921, section 39 (2) 3,582 13 9 Local authorities : " Fifths " of revenue, Finance Act, 1924, section 17 .. .. 6,341 8 11 9,924 2 8 £12,060 16 5 £12,060 16 5 Nurseries and Plantations. £ s. d. £ s. d. £ s. d. To Interest on loans .. .. 94,335 2 4 By Interest on investments .. .. .. 3,567 1 2 Recoupment of stamp duty and Interest charged to nurseries and plantations .. 109,192 14 11 management charges, &c. .. 573 5 2 Land rental charged to nurseries and plantations 9,896 12 9 Fire loss, Longwood Plantation .. 1,524 18 1 Profit on Hanmer Nursery .. .. .. 28 19 2 Free trees to local bodies and Profit on Rotorua Nursery .. .. .. 289 4 6 schools .. .. .. 462 16 9 Tree seed destroyed .. .. 118 4 — 96,898 0 8 General Reserve : Afforestation.. .. 26,076 II 10 £122,974 12 6 £122,974 12 6

B.—l [PT. IV], SUP. to 1932.

STATE FOREST SERVICE— continued. Summary of Nursery Tree-growing Operations for the Year ended 31st March, 1932.

Nursery Balance-sheets as at 31st March, 1932.

120

Liabilities. ' Assets. | Creditor Ca * ita! - Total - | Arboretum Buildings. Formation. Fences. | Seed Frames. Departmental St0^ s % TotaL I I _!i ! . I " ' It I Distributing nurseries — £ s. d. £ s. d. £ s. d.| £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d.l £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Rotorua .. .. 172 1 4X9,408 9 919,580 11 1 .. 2,740 16 81,777 10 0 113 19 4 .. 60 0 0 590 0 0 .. 236 5 0 918 19 913,143 0 4 .. 19,580 11 1 Hanmer .. .. 2 14 0 2,523 8 3 2,526 2 3! .. .. .. •• .. .. .. .. 195 18 10 2,330 3 5 .. 2,526 2 3 Tapanui .. .. 102 13 10 7,829 0 9 7,931 14 7: .. 1,954 12 6 .. 352 15 9 377 9 11 41 0 0 .. 9 19 6245 13 91,204 7 6 3,745 15 8 .. 7,931 14 7 Forest nurseries — Riverhead .. .. 2,217 6 11 2,217 6 11 13 15 8 492 1 0 75 10 3 111 12 9 199 17 2 8 0 0 137 4 7 3 19 1222 2 7 35 17 0 917 6 10 .. 2,217 6 11 Kaingaroa .. 222 6 10 4,231 13 10 4,454 0 8j .. 152 18 0 .. .. .. .. .. .. 110 2 3: 4,191 0 5 .. 4,454 0 8 Karioi .. .. .. 5,880 2 0 5,880 2 0.. .. 35 2 10 302 9 3 8 3 6 .. 50 7 7 .. .. 5,483 18 10 .. 5,880 2 0 Putorino .. .. 812 5 0 812 5 0 .. 199 1 8 4 16 0 256 14 10 19 2 3 .. .. .. 5 10 10 103 10 6 223 8 11 .. 812 5 0 Golden Downs .. 0 5 8 8,114 11 6 8,114 17 2: .. .. 166 8 2 297 3 9 .. .. .. .. .. 296 9 7 7,354 15 8 .. 8,114 17 2 Experimental nursery : 0 8 613,558 19 013,559 7 6 .. 1,283 0 62,612 0 4 234 8 6 149 8 3 .. .. .. .. 62 11 4 9,082 18 7 135 0 013,559 7 6 Westland 500 10 2 64,575 17 065,076 7 2 13,15 8 6,669 12 44,824 5 71,669 4 2 754 1 1 109 0 0 777 12 213 18 7 709 12 22,927 16 946,472 8 8 135 0 065,076 7 2

Dr. Cr. S |eeds S ,1tores!' SHf BxSes" and Inter<st Income l°nd aent Snndrv Sales of Trees and Seed Tr^eeds, and Seed-bed, nSSM i Depredation. and T ° tol " »°<L Tl |«. and transferred to and Stores Total. as at 1st April, other Charges. Land Rental, j Account. Grazing. * Seed. Plantations. at 31st March, 1931 - Regions. ' ' 1932 - Distributing nurseries — £ s. d. £ s. d.j £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d.i £ s. d. £ s. d. Rotorua .. .. 9,780 16 1 1,252 10 2 5,662 10 0 586 5 11 586 1 10 289 4 618,157 8 6 146 8 6 1 5 6 481 11 9 4,385 2 5|l3,143 0 418,157 8 6 Hanmer .. .. 3,050 3 0 210 11 3 1,609 6 3 76 17 6 150 6 7 28 19 2 5,126 3 9 .. .. 98 13 9 2,697 6 7 2,330 3 5 5,126 3 9 Tapanui .. .. 5,692 1 5 295 8 2 1,924 4 4 484 18 9 487 9 11 .. 8,884 2 7 114 19 8 .. 33 18 0 4,989 9 3 3,745 15 8 8,884 2 7 Forest nurseries — Riverhead .. .. 1,772 9 7 46 1 5 802 16 6 130 18 5 184 13 2 .. 2,936 19 1 .. .. .. 2,019 12 3! 917 6 10 2,936 19 1 Kaingaroa .. .. 3,977 3 91,159 2 1 2,949 3 1 64 4 7 65 17 2 .. 8,215 10 8 .. .. .. 4,024 10 3 4,191 0 5 8,215 10 8 Karioi .. .. 5,432 18 01,475 15 1 1.815 19 9 179 18 2 267 4 4 .. 9,171 15 4 .. 82 8 0 3,605 8 6 5,483 18 10 9,171 15 4 Putorino .. .. 1,457 5 7.. .. .. .. .. 1,457 5 7 .. .. 1,000 0 0 233 16 8 223 8 11 1,457 5 7 Golden Downs .. 8,554 14 1 223 2 11 4,711 13 3 497 18 10 567 9 10 .. 14,554 18 11 .. .. 38 7 0 7,161 16 3 7,354 15 814,554 18 11 Experimental nursery: 8,124 14 2 209 11 9 1,792 16 10 133 9 4 635 2 7 .. 10,895 14 8 54 14 0 .. 8 10 4 1,749 11 9 9,082 18 710,895 14 8 Westland 47,842 5 2 10 21,268 10 11 5 5 318 3 879,399 19 1 316 2 2j 1 5 6 1,743 8 1030,866 13 11:46,472 8 879,399 19 1

B.—l [Pt. IV], Sup. TO 1932.

Note. Main Balance-sheet figures— £ s. d. £ s. d. Plantations.. .. .. .. .. 2,646 ,893 7 4 Sand-dune reclamation .. .. .. •• 21,041 1 9 2,667,934 9 1 Value of buildings, &c., above .. .. .. .. 175,828 5 1 Debt on planted area .. .. .. .. •• 2,492,106 4 0 2,667,934 9 1

STATE FOREST SERVICE— continued. Summary of Plantation Operations to 31st March, 1932.

16— B. 1 [PT. IV], SUP. TO 1932.

121

Expenditure. | Receipts. : < ī ~ j Value of Area Cost Age of Plantation. ! Date™" ! Invest on Cost of Trees. Interest on compounded TotaL i RCTelme - Interest on Departmentel Planted Area. Total - I ,lanted - per Acre. tions. t0 uate ' jActual Expenses. Cost of Trees. winpounueu. Revenue. property. North Island. ' £ s. d. £ a. d. £ s. d. £ s. d. £ a. d. £ s. d. £ s. d. £ s. d. £ a. d. £ a. d. £ s. d. Acres. £ a. d. Yeara. Maramarua .. .J 52.152 14 11 4,669 11 3 3,860 14 10 293 17 11 905 2 11 61,882 1 10 103 14 10 4 4 2 7,835 19 4 53,938 3 6 61,882 1 10 12,945 4 3 2 4 Riverhead .. .J 47,016 7 1 5,570 15 6 6,259 14 5 654 16 1 648 3 10 60,149 16 11 163 12 3 8 8 8 6,982 3 6 52,995 12 6 60,149 16 11 11,481 4.12 4 6 Tairua . .. 45,226 13 1 2,055 7 2 7,337 6 3 115 15 11 492 15 10 55,227 18 3 137 19 3 1 13 4 13,069 19 10 42,018 5 10 55,227 18 3 8,370 5 0 5 3 Kainearoa .. .. 323,261 14 6 89,129 13 4104,541 16 3 41,778 18 826,478 1 o! 585,190 3 9 1,899 0 5- 624 5 4 32,832 17 2 549,834 0 10 585,190 3 9 218,797 2 10 2 21 Waiotapu .. .. 108,835 7 6 96,001 14 8 25,906 0 6 39,319 9 8 4,383 5 2 274,445 17 6| 1,540 14 6 740 13 0 6,147 18 9 266,016 11 3 274,445 17 6 7,441 35 16 0 33 Whakarewarewa .. 144,788 18 3 115,796 13 4 23,361 4 11 33,576 6 0 5,923 4 1 323,446 6 7 5,173 9 0 2,921 15 1 8,522 8 7 306,828 13 11 323,446 6 7 8,411 36 10 0 34 Karioi .. .. 50,226 4 3 5,429 10 3 10,124 4 4 679 15 2 2,030 13 2 68,490 7 2 709 11 6 69 3 8 17,000 7 8 50,711 4 4 68,490 7 2 16,335 3 2 0 6 Golden° Downs .. 55,956 2 11 4,076 15 0 17,578 4 3 733 0 10 1,905 18 1 80,250 1 1 274 9 11 12 11 1 14,319 12 9 65,643 7 4 80,250 1 1 14,821 4 8 7 5 Balmoral .. .. 101,608 16 6 26,510 1 7 35,615 14 1 10,926 19 5 6,117 3 8 180,778 15 3 2,296 16 6 475 5 5 13,450 16 1 164,555 17 3 180,778 15 3 22,244 7 8 2 15 Evrewell .. .. 68,405 9 7 5,306 19 5 16,023 18 0 1,373 18 3 3,079 14 9 94,190 0 0 105 3 0 6 3 1 12,385 17 9 81,692 16 2 94,190 0 0| 19,044 4 5 7 4 Hanmer Springs .. 107,853 4 2 52,942 14 9 22,928 10 10 17,126 1 3 9,197 16 3 210,048 7 3 4,428 10 10 1,133 10 11 12,882 8 2 191,603 17 4 210,048 7 3 8,079 23 14 0 30 Blue Mountains .. 39,973 18 2 6,477 1 4 16,656 4 0 3,171 16 6 437 17 4 66,716 17 4 429 9 10 57 14 3 5,463 16 7 60,765 16 8 66,716 17 4 9,536 6 9 6 7 Conical Hills .. .. 78,213 3 8 61.146 5 0 23,101 7 1 29,282 14 11 9,357 6 2 201,100 16 10 4,634 2 3 3,119 6 7 8,951 1 4 184,396 6 8 201,100 16 10 4,325 42 12 0 29 Dusky Hill and Greenvale 63,825 5 0 50,505 6 1 29,185 9 £ 26,219 4 11 5,770 17 3 175,506 2 11 1,379 7 9 617 10 10 4,372 5 10 169,136 18 6 175,506 2 11, 4,851 34 16 0 34 Naseby .. .. 34,466 3 6 23,745 10 7 27,204 19 0 24,944 18 7 2,940 17 11 113,302 9 7 1,155 5 7 229 5 2 3,842 14 1 108,075 4 9 113,302 9 7 3,543 30 10 0 33 Pebbly Hills .. .. 9,671 9 5 257 18 4 8,761 14 10 169 19 2 73 9 11 18,934 11 8 44 16 0 0 10 7 2,376 10 4 16,512 14 9 18,934 11 8 3,956 4 3 5 2 Experimental Stations. I Puhipuhi 11 027 5 5 4 140 6 3 679 2 2 378 16 1 244 11 10 16,470 1 9 314 11 6 58 2 7 488 12 10 15,608 14 10 16,470 1 9 925 16 17 2 14 Erua .. .. 3 396 5 5 .. 660 15 6 .. .. 4,057 0 11 .. .. 193 0 5 3,864 0 6 4,057 0 11 I 1,002 3 17 2 3 Rangitikei Sand Dunes 1 0 3,549 9 11 3,076 7 5 646 15 8 .. 21,041 14 0 0 11 9 0 0 6 2,422 5 8 18,618 16 1 21,041 14 0 .. 11 Dumcrree .. .. 15,083 9 4 15,249 4 4 3,986 0 7 7,057 3 1 7,774 12 10 49,150 10 2 4,010 4 9 2,613 13 10 95 13 6 42,430 18 1 49,150 10 2| 342 124 0 0 29 WestTand .. .. 22,215 0 3 836 2 10 4,713 6 2 153 8 1 30 6 1 27,948 3 5 .. .. 1,804 5 3 26,143 18 2 27,948 3 5 2,690 9 14 0 9 Galloway .. .. 68 19 10 66 6 8 16 0 0 15 0 2 0 7 4 166 14 0 .. .. 16 5 6 150 8 6 166 14 0 2 75 4 3 16 Gimmerburn.. .. 3.621 0 6 5,659 18 2 3,288 0 0 6,008 6 1 678 12 10 19,255 17 7 2,306 18 8 1,720 7 7 129 10 0 15,099 1 4 19,255 17 7 93 162 2 0 31 Rainclifi .. .. 1.985 3 4 955 10 3 15 5 2 0 13 9 1,824 2 0 4,780 14 6 11 4 0 25 3 4 226 10 8 4,517 16 6 4,780 14 6 180 25 2 0 30 Waitahuna .. .. 267 7 9 415 12 0 63 0 0 109 18 1 9 13 3 865 11 1 .. .. 15 3 6 850 7 7 865 11 1J 11 77 6 1 25 Longwood .. .. 96 10 10 .. •. ■ • • • 96 10 10 .. .. .. 96 10 10 96 10 10 Totals .. 1,403,011 16 2580,494 8 0394,945 0 3244,737 14 3 90,304 13 62,713,493 12 2 31,119 14 1 14,439 9 0 175,828 5 1 2,492,106 4 02,713,493 12 2 379,424

B.—l [PT. IV], SUP. to 1932,

STATE FOREST ACCOUNT—continued. Balance-sheet as at 31st March, 1932. Liabilities. Assets. £ s. d. £ s. d. £ s. d. Capital Account .. .. .. .. 34,989,410 10 1 Land Account .. .. .. .. 640,156 12 3 Loans — Standing forests .. .. .. .. 34,028,189 15 2 Debentures and stock Forest improvements— £ s. d. issued— Demarcation .. .. 3,087 18 3 Hate of Amount of Roads and tracks . . 4,941 5 7 Interest. Loan. Protection improvements 320 6 6 Per Cent. £ S. a. „ 040 i q a 4 27,000 0 0 r, . . , . T 4i 19*1 000 O O Departmental property: In--5 255 386 13 5 digenous forestall 7sS'ooo o o Buildings .. .. 6,813 0 8 to. 010 o o Field equipment .. 2,082 1 0 * ftQo'nno no Office equipment .. 3,226 10 0 r 7 774 19 70 Motor-vehicles .. 1,809 2 0 ' i 7 _o 171 a q Telephone-lines .. 365 15 5 . , , ri 1 ■ ' ' ' Fire-fighting equipment 247 8 9 Advances from Consoli- Photographic equipment 115 12 11 dated Fund- Reference library and Finance Act, 1926 (sec- forest exhibits .. 1,255 18 7 ion ) Forest ecology, equipPer Cent. £ s. d. men t, &c. . . .. 214 310 ■n,. ® . + ',007/ Timber-testing equipment 793 5 11 Finance Act, 1927 (sec- Forest atlas . .. 2,085 6 4 tion o) Miscellaneous .. .. 17 3 0 Pe i, Cent - s " d " 19,025 8 5 4 1 104 250 0 0 Sundry debtors— ' 1 SK7 /101 a Q Departmental .. .. 144 8 2 „ , ~. b d Sundry .. .. 70,572 410 Sundry creditors- 70,716 13 0 * Nurseries and plantations(National Endowment Nurseries 65 076 7 2 Revenue) 7,839 17 11 * = ns ;; ] t Lands Department— A , . . , ' ' Hurakia Forest .. 5,822 0 0 Administration expenses n a + not yet allocated .. 10,675 19 0 Upen Accounts 2,722,645 13 6 Departmental .. 8,430 15 7 . , , , , ' ' Sundry .. .. 5,330 8 3 Experimental and research v 7 works Interest accrued on loans 12,724 0 3 „ , , , , n 40 14.7 9 n Sand-dune reclamation .. 21,041 1 9 t> ' Auckland Experimental General Reserve- , f at f '' V 3,880 16-2 Indigenous .. .. 382,169 16 11 Arboretum and sample Afforestation .. 265,146 9 2 P lots " " do/ u o nirj qiC p "I ZO,ZOO 18 4: T- u-r+ f i. 1,1 • i ■+ 'qoa on Seed in stock .. .. .. .. 4,104 12 9 Liability tor amounts held m deposit .. 920 9 7 T , , . t> u- t» d a -n a / o oa a o tit ... «-c? a no ok Investment m .Public Debt Kedemption Fund 4,330 4 8 Wntmgs-offm Suspense 4,118 8 5 Assets in Buspense .. ' .. 4418 8 5 Deposit Account— ■£ s. d. Receiver-General's .. 734 7 11 Other (Forest Clerks) .. 186 1 8 920 9 7 Cash in Public Account .. .. .. 11,487 16 0 £37,539,334 2 5 £37,539,334 2 5 A. D. McGavock, Director of Forestry. W. Riach, A.R.A.N.Z., Accountant. Notes. —(1) Lands and standing forests other than areas purchased have been valued as follows: Prairie value, ss. per acre; protection, £1 per acre; merchantable forest, £10 per acre; accretions during the year have been brought into the accounts at the prairie value of ss. per acre. (2) Plantations have been valued at cost plus compound interest, less returns compounded. (3) Decrease in land values compared with figure in Balance - sheet as at 31st March, 1931, occasioned through transfer to Lands Department of value of provisional State forests 5,639,125 acres. (4) Sand-dune reclamation has been transferred to Lands and Survey Department as from Ist April, 1931. 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.

122

B.—l [FT. IV], Sup. TO 1932.

TRANSPORT DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1932. Income. £ s. d. Expenditure. £ s. d. By Fees under Transport Licensing Act, 1931 .. 6,335 3 6 To Salaries .. .. .. .. 4,003 4 9 Balance .. .. .. .. .. 157 1 6 Advertising, books, newspapers, &c. .. .. 39 15 10 Grant to Overseas Mechanical Transport Council 354 3 4 Printing, stationery, and office requisites .. 236 7 5 Postages, telegrams, and telephones .. .. 229 17 2 Rent .. .. . • •. - • 377 0 0 Services of Census and Statistics Office .. 15 17 7 Travelling allowances and expenses .. .. 142 7 9 Motor-omnibus Traffic Act, 1926 : Appeals .. 11 17 6 Depreciation .. .. .. • • 64 3 7 Transport Licensing Aot, 1931 : Prosecutions .. 3 3 6 Inspection of passenger-service vehicles .. 35 17 11 Expenses of Licensing Authorities — Licensing Authority— £ s. d. Central .. .. • • 371 0 2 No. 1 .. .. • • 13 0 9 No. 2 .. .. -. 56 8 0 No. 3 .. •• 8 8 6 No. 4 .. .. .. 132 11 2 No. 5 130 16 5 No. 6 .. .. •. 80 6 1 No. 7 .. .. .. 131 4 9 No. 8 .. .. - - 40 5 1 No. 9 .. . • • • 14 7 8 — 978 8 7 £6,492 4 11 £6,492 4 11 £ s. d. £ s. d. To Balance .. .. .. • ■ • • 157 1 5 By Balance .. .. .. .. .. 197 13 7 Interest on capital .. .. .. ■ ■ 40 12 2 £197 13 7 £197 13 7 Note. The above account includes assessed rental on office accommodation and interest on capital for which the Department possesses no parliamentary appropriation. Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. £ s. d. Capital Account at 31st March, 1932 .. .. 827 17 1 Office furniture and fittings .. .. ~ 652 19 10 Sundry creditors £ s. d. Typewriters and mechanical office appliances .. 138 0 0 Departmental .. .. .. 127 15 4 Departmental library .. .. .. .. 36 17 3 Sundry .. .. .. 1,079 210 Sundry debtors — £ s. d. 1,206 18 2 Departmental .. .. 145 11 II Depreciation reserves — Sundry .. .. .. 2 0 11 Departmental library .. .. 4 810 ■ 147 12 10 Office furniture and fittings .. 130 4 2 Sundry payments in advance .. .. .. 12 0 3 Typewriters and mechanical office Official stamps.. .. .. .. .. 005 appliances .. .. .. 40 1 9 Forms and stationery on hand .. .. .. 50 0 0 174 14 9 Cash held in deposit: Miscellaneous .. .. 335 3 6 Treasury Adjustment Account .. .. .. 639 2 4 Income and Expenditure Account .. .. 197 13 7 £2,209 10 0 £2,209 10 0 J. 8. Hunter, Commissioner of Transport. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note.—J. H. Fowler, Deputy Controller and Auditor-General.

123

B—l [PT. IV], SUP. TO 1932.

UNEMPLOYMENT FUND. Income and Expenditure Account for the Year ended 31st March, 1932. Expenditure. Income. To Grants under section 18— £ s. d. £ s. d. £ s. d. £ s. d. Scheme No. 1.. .. 86 17 0 By Levies .. .. .. 480,725 8 6 Scheme No. 2.. .. 606 8 10 Less cost of collection, &c. 4,000 0 0 Scheme No. 4a .. 123,519 10 1 476,725 8 6 Scheme No. 4e .. 11,959 11 1 Emergency unemployment Scheme No. 4c .. 188 19 6 charge on salary or Scheme No. 4d .. 171 7 2 wages— Scheme No. 5.. ..1,989,852 16 1 * By cash .. ..194,930 16 11 Scheme No. 6a .. 12,523 18 8 By sale of unemployment Scheme No. 6b .. 383 10 9 relief stamps .. .. 303,620 2 1 Scheme No. 6c .. 2,698 7 2 498,550 19 0 Scheme No. 7 .. 16 7 6 Emergency unemployment charge on income Scheme No. 8a and other than salary or wages .. .. 225,219 10 3 general assistance to Subsidy from Consolidated Fund .. .. 1,125,592 17 1 gold prospectors .. 1,830 12 11 £ s. d. Special grant for relief Interest .. .. .. 1,398 18 8 earthquake area .. 2,999 1 6 Fines .. .. .. 900 18 8 Assistance, flax, timber, Donations .. .. .. 0 11 1 coal and kauri - gum 2,300 8 5 industries .. .. 5,701 11 6 Special Christmas relief, 1931 .. .. 9,547 12 3 Relief of unemployment among Maoris .. 12,294 19 11 Relief of unemployment among women .. 1,550 0 0 Miscellaneous grants and subsidies .. .. 13,417 11 6 2,189,349 3 5 Purchase of food, clothing, &c., under section 14, Amendment Act, 1932 : Supply of meat .. .. 122 17 2 Administration expenses—■ Salaries .. .. 9,663 4 5 Advertising .. .. 147 11 1 Board members' fees, travelling - expenses, and salaries .. 2,627 6 8 Contributions towards cost of registration, unemployed women .. 400 0 0 Fitting up labour bureaux .. .. 68117 Law-costs .. .. 75 19 11 Office expenses .. 128 8 4 Overtime and meal allowances .. .. 124 18 5 Postages, telegrams, and telephones .. .. 4,036 17 3 Printing and stationery 1,627 9 2 Printing unemployment I relief stamps .. 358 19 5 Rent, heating, and lighting .. .. 704 18 2 Services rendered by other Departments .. 29,897 10 1 Special Advisory Committee, expenses of .. 142 7 1 Travelling allowances and expenses .. .. 710 0 5 Contingencies.. .. 0 19 10 — 50,715 1 10 Bad Debts Reserve .. 106 0 0 Depreciation .. .. 31 210 137 2 10 Excess income over expenditure .. .. 88,064 18 0 £2,328,389 3 3 £2,328,389 3 3

124

B.—l [PT. IY], SUP. TO 1932.

UNEMPLOYMENT FUND—continued. Balance-sheet as at 31st March, 1932. Liabilities. Assets. £ s. d. Sundry creditors— £ s. d. £ s. d. Office equipment .. .. .. .. 315 10 9 Departmental .. .. 18,808 8 6 Sundry debtors— £ s. d. Sundry .. .. .. 104,725 8 11 Departmental .. .. 0 3 4 123,533 17 5 Sundry .. .. .. 1,153 19 9 Levies paid in advance .. .. 6,128 5 0 Emergency unemployment charge 1,154 3 1 paid in advance .. .. 801 7 4 Less Bad Debts Reserve .. 106 0 0 6,929 12 4 1,048 3 1 Refunds due and unpaid .. .. 1,150 5 5 Levies due but not paid .. .. .. 25,400 0 0 Excess of income over expenditure Emergency unemployment charge due but not up to 31st March, 1931 .. 98,577 6 0 paid .. .. .. .. .. 5,145 12 3 Excess of income over expenditure Subsidy from Consolidated Fund accrued but not for year ended 31st March, 1932 88,064 18 0 due .. .. .. .. .. *61,523 11 2 186,642 4 0 Interest on loans accrued but not due .. .. 221 18 4 Loans .. .. .. .. .. 16,521 13 8 Stock of meat .. .. .. .. 10,691 0 6 Cash in Post Office .. .. .. .. 12,421 16 9 £ a. d. Cash in Public Account .. 184,941 10 0 Imprests outstanding .. .. 25 2 8 184,966 12 8 £318,255 19 2 £318,255 19 2 * The statutory provision for payment of the subsidy from the Consolidated Fund was withdrawn by the Unemployment Amendment Act, 1932, but the subsidy shown in this Balance-sheet as accrued but not due can, if necessary, still be paid at the discretion of the Hon. Minister of Finance. G. C. Godfrey, Commissioner of Unemployment. Wm. Yates, A.R.A.N.Z., Accountant, Unemployment Board. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly stated the position as disclosed thereby, subject to the above departmental note. —G. F. C. Campbell, Controller and Auditor-General.

125

B.—l [PT. IV], SUP. TO 1932.

WAIHOU AND OHINEMURI RIVERS IMPROVEMENT ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1932. Expenditure. Income. To Interest for 1931-32 — £ s. d. By Contribution from— £ s. d. £ s. d. First loan (£150,000) .. .. .. 6,000 0 0 Gold-mining companies .. 1,222 12 6 Second and subsequent loans .. .. 22,620 5 5 Gold duty.. .. 3,667 17 4 Public Works Fund capital .. .. 681 13 8 Consolidated Fund .. 1,222 12 6 Maintenance of works .. .. .. 1,355 14 10 6,113 2 4 Rents of cottages and royalties from sale of sand .. .. .. .. .. 334 14 6 Interest credited for 1931-32 on investments in Public Debt Redemption Fund .. 187 4 10 Balance, being deficiency for the year, carried down .. .. .. .. .. 24,022 12 3 £30,657 13 11 £30,657 13 11 £ s. d. £ s. d. To Accumulated deficiency to 31st March, 1931 .. 149,940 8 0 By Balance carried forward .. .. .. 173,963 0 3 Deficiency for 1931-32 .. .. .. 24,022 12 3 £173,963 0 3 £173,963 0 3 Balance-sheet as at 31st March, 1932. Liabilities. Assets. Loan liability— £ s. d. £ s. d. £ s. d. £ s. d. Debenture? at— Land purchase and compensation 3,605 12 5 4 per cent. .. .. 644,925 0 0 Fencing .. .. .. 3,996 711 4J per cent. .. .. 20,075 0 0 Clearing and destroying willows .. 52,158 0 9 5J per cent. .. .. 35,000 0 0 Moving of houses .. .. 4,016 4 1 700,000 0 0 Flood-gates .. .. .. 45,614 16 4 Liability to Public Works Fund .. .. 20,297 3 9 Interior drainage .. .. 56,202 11 5 Liability to Consolidated Fund for Canals .. .. .. 11,789 13 8 unrecouped expenditure— Bridges .. .. .. 8,458 11 9 First loan: Interest .. .. 32,177 18 10 Stop-bank formation .. .. 479,432 4 3 Second and subsequent loans — Surveys, engineering, investigaInterest .. .. .. 162,734 10 1 tions, &c. .. .. .. 21,392 7 5 Sinking fund .. .. 1,612 10 8 Gauges .. .. .. 2,207 611 Public Works Fund capital .. 681 13 8 Slips, groynes, and dredging at Maintenance of completed works 7,412 4 6 wharves .. .. .. 3,076 14 9 204,618 17 9 Wharves and good-sheds .. 9,927 5 7 Sundry creditors — Stores and tools on hand .. 3,120 17 5 Works, &c. .. .. .. 2,565 3 4 Buildings and accommodation .. 397 10 0 Accrued interest .. .. 4,623 5 7 Plant, £51,139 75.: less deprecia7,188 811 tion charged to works, £45,993 7s. 5,146 0 0 Sinking Fund Reserves — Pontoons .. .. .. 1,136 10 0 First loan .. .. .. 3,304 0 4 Maintenance during construction.. 3,820 8 4 Second and subsequent loans .. 1,612 10 8 Contribution towards Criterion and 4,916 11 0 Ohinemuri Bridges and Paeroa Station yard .. .. 11,480 0 0 726,979 3 0 Advance to Waihi Borough — Finance Act, 1923, section 10 .. .. 1,997 7 9 Debtors for contributions towards interest, sinking fund, and maintenance — Gold-mining companies .. 1,231 15 10 Gold duty .. .. .. 19,150 5 9 Consolidated Fund .. .. 2,403 1 4 22,785 2 11 Sundry debtors : Miscellaneous .. .. 552 5 6 Investments, Public Debt Redemption Fund — First loan .. .. .. 3,304 0 4 Second and subsequent loans .. 1,612 10 8 4,916 11 0 Interest credited .. .. 1,564 4 5 6,480 15 5 Treasury Adjustment Account .. .. 4,263 6 7 Income and Expenditure Account: Accumulated deficiency on interest, sinking fund, and maintenance charges to 31st March, 1932 .. .. 173,963 0 3 £937,021 1 5 £937,021 1 5 J. J. Gibson, Accountant, Public Works Department. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. The following comment is appended : The deficiency in contributions towards expenditure has not been met by levying a rate as required by section 17, subsection (4) (d), Waihou and Ohinemuri Rivers Improvement Act, 1910. —G. F. C. Campbell, Controller and Auditor-General.

126

B. —1 [PT. IV], SUP. to 1932.

MARINE DEPARTMENT. WESTPORT HARBOUR ACCOUNT. Income and Expenditure Account foe the Year ended 31st March, 1932. Expenditure. £ s. d. Income. £ s. d. To Dredging.. .. .. .. .. 10,885 9 4 By Special coal rate .. .. .. .. 16,843 13 4 Harbour maintenance .. .. .. 2,247 9 7 Endowment revenue .. .. .. 13,563 8 8 Protective works .. .. .. .. 148 11 3 Port dues .. .. .. .. 3,624 12 10 Working-expense 3 of tug and launch .. 173 5 2 Cape Eoulwind Railway : Revenue .. .. 78 10 3 Cape Eoulwind Railway: Maintenance .. 210 3 8 Sale of quarry refuse .. .. .. 2 0 0 Office administration .. .. . . 1,743 14 2 Sale of surplus stores .. • .. 49 4 5 Endowments : Administration expenses . . 392 12 9 Interest on investments .. .. .. 204 18 1 Audit fees .. .. .. .. 35 15 0 Hire of launch .. .. .. .. 2 0 0 Telephone services .. .. .. 68 0 3 Hire of plant .. .. .. .. 61 17 6 Compensation for accidents .. .. 116 0 7 Rent .. .. .. .. .. 92 6 6 Superannuation subsidy .. .. .. 134 8 7 Miscellaneous receipts .. .. .. 80 1 2 10-per-cent. reduction in salaries and wages, Balance carried down .. .. .. 7,521 14 11 transferred to Consolidated Fund .. .. 1,270 7 0 Combating fire on endowment lands .. 69 0 0 Rebate of royalty on bunker coal for overseas ships .. .. .. .. .. 172 4 3 Depreciation .. .. .. .. 2,528 16 3 Interest on loans .. .. .. .. 21,928 9 10 £42,124 7 8 £42,124 7 8 £ s. d. £ s. d. To Balance brought down .. .. .. 7,521 14 11 By Transfer from Harbour Maintenance Reserve.. 12,200 9 7 Transfer to Sinking Fund .. .. .. 4,678 14 8 £12,200 9 7 £12,200 9 7 Balance-sheet as at 31st March, 1932. Liabilities. Assets. Loan capital— £ s. d. Endowment lands— £ s. d. £ s. d. Westport Harbour Board Act, 1884, and Loan Leased .. ~ .. 33,148- 3 2 Acts, 1896, 1897, and 1900 .. .. 271,264 14 1 Unleased .. .. .. 22,460 1 0 Westport Harbour Board Loan Act, 1908 .. 125,898 0 8 55,608 4 2 Finance Act, 1921, section 4 .. .. 83,884 16 1 Breakwaters .. .. .. .. 344 332 15 3 Training-walls .. .. .. .. 102,998 0 0 481,047 10 10 Limestone quarry .. .. .. .. 128 0 0 Endowment capital .. .. .. .. 55,608 4 2 Protective works and relief channel .. .. 17,384 9 0 Sinking Fund Reserve .. .. .. 157,102 10 9 Gridiron .. .. .. .. .. 2,196 0 0 Depreciation Reserve .. .. .. 30,729 17 7 Dredge wharf .. .. .. .. 2,790 0 0 General Reserve .. .. .. .. 12,705 17 8 Martin's Island .. .. .. .. 700 0 0 Harbour Maintenance Reserve .. .. 2,034 11 9 Harbour buildings .. .. .. .. 4,619 0 0 Writings-off Reserve Account.. .. .. 252 14 11 Dredges, tug " Mana," plant, &c. .. .. 43,601 14 11 Payments in advance .. .. .. 459 13 11 Cape Foulwind Railway .. .. .. 8,250 19 6 Survey costs, Suspense Account .. .. 470 15 0 Stock and stores .. .. .. .. 6,860 1 4 Creditors — Survey charges: Endowment lands .. .. 470 15 0 Consolidated Fund for interest on £ s. d. Debtors— £ s. d. loans .. .. .. 9,014 11 2 Accrued revenue .. .. 4,032 1 3 Accrued interest .. .. 3,482 11 5 Departmental .. .. 64 18 8 Departmental .. .. 458 19 6 Sundry .. .. .. 1,516 6 2 Sundry .. .. .. 18 5 3 5,613 6 1 12,974 7 4 Sinking Fund investments .. .. .. 157,102 10 9 Writings-off, Suspense Account .. .. 252 14 11 Cash in Public Account .. .. .. 477 13 0 £753,386 3 11 £753,386 3 11 J. E. Engel, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. The following comments are appended : (1) The Audit Office is of opinion that there is no authority of law for the inclusion of a charge for interest and sinking fund on £8,250 19s. 6d., the outstanding capital liability for the Cape Foulwind Railway line transferred from the Government Railway Account during the year 1931-32. (2) The value of the Cape Foulwind Railway was written out of the Railway Accounts at £93,450, and is brought into the Westport Harbour Account at £8,250 19s. 6d. This latter figure represents the outstanding liability of the original loan. The contribution of the Sinking Fund instalments having been made from Consolidated Fund. The Audit Office is of opinion that the asset should be shown at its full value, and a liability raised to Consolidated Fund for the difference.—G. F. C. Campbell, Controller and Auditor-General. Treasury Note.—The original value of the Cape Foulwind Railway as shown in the books of the Railway Department amounted to £93,450, which was the cost of the line on which work was commenced in 1887. The present value of the line is very small, and it is considered it should not be brought into account at a value of more than £8,250 19s. 6d., which is the amount of the outstanding liability of the original loan. The balance of the cost has been paid off out of sinking fund. The line is now used mainly for the purpose of conveying stone for the breakwater.—G. C. Rodda, Acting-Secretary to the Treasury, 21st February, 1933.

127

B. —1 [PT. IV], SUP. TO 1932.

STATE BALANCE-SHEET AS AT 31ST MARCH, 1932. Liabilities. Assets. Capital £ 8. d. Land and buildings, including Crown, settlement, and £ s. d. Public debt .. .. .. 281,942,800 2 5 endowment land, departmental land aiid buildings 42,131,203 1 4 Rural Advances bonds .. .. 4,001,650 0 0 State forests, nurseries, and plantations .. .. 37,424,630 9' 7 Public Debt Redemption Fund .. 21,725,644 10 6 Railways, including permanent-way and works, Creditors rolling-stock, and unopened lines .. .. 58,559,896 12 10 Sundry .. .. •• 1,674,180 14 10 Telegraphs, telephones, and wireless systems .. 10,863,958 13 11 Interest on debentures and stock Electrical schemes .. .. .. .. 11,635,282 7 4 due and unpaid .. .. 12,129 5 3 Drainage and irrigation schemes .. .. 3,766,248 8 2 Interest accrued but not due .. 779,552 17 11 Collieries, sawmills, quarries, &c. .. .. 423,691 15 9 Wages and other payments accrued 7,638 2 4 Armament and military stores, aviation equipment 2,944,256 5 4 Payments in advance, &c. .. .. 453,976 17 5 Oyster-beds, fish-hatcheries, equipment, &c. .. 138,383 1 11 Reserves Wharves, bridges, harbour-works, lighthouses, &c... 833,689 6 7 General .. .. •• 3,961,024 14 5 Plant, material, and furniture .. ~ .. 3,711,051 2 7 Sinking fund and reserves for loan- Libraries, books, museum exhibits, stationery, redemption .. .. - • 3,112,003 18 9 stamps, &c. .. •. ■ • • • 359,043 1/ 5 Depreciation .. .. .. 6,720,846 18 4 Live and dead stock, farm crops, &c. .. .. 178,421 19 8 Fire, accident, and marine insurance, Government steamers, launches, motor-cars, &c. .. 602,112 13 1 bad debts, &c. .. .. 462,854 16 2 Advances on loan or mortgage .. .. .. 59,750,689 15 0 Amount held on deposit .. .. 506,463 14 7 Debtors — Suspense .. •• •• 107,096 2 5 Sundry 3,320,417 8 5 Post Office investment and war-loan Unpaid purchase-price of land and buildings .. 1,345,607 19 8 certificates .. .. •• 2,190,958 2 9 Postponed rents, &c. .. .. •• 288,078 4 1 Miscellaneous liabilities .. .. 4,328 9 8 Interest and rent, due and unpaid, and due and Excess of assets over liabilities .. 55,754,869 11 10 accrued .. •• •• •• 1,787,171 17 3 Principal and interest .. .. 813,646 12 7 Special investments — Nauru phosphate rights .. .. .. 565,040 0 0 Bank of New Zealand shares .. .. .. 2,109,375 0 0 Public Trust Office (Public Debt Redemption Fund, &c.) .. •• •• •• 8,138,576 18 11 Special assets of various accounts — Native land schemes, &c. .. .. 630,240 3 11 Unallocated loan charges .. .. •• 631,340 7 5 Earthquake expenditure .. •• •• 77,139 11 1 Payments in advance .. . • • • _ • ■ 227,290 18 6 Properties acquired by Crown and properties in course of realization .. .. •• 710,731 9 1 Investments — _ Reserve Fund .. .. • ■ • • 321,107 13 9 Sinking funds .. .. • • • • 344,973 9 0 Miscellaneous, including investment of Treasury accounts .. •• 9,157,684 3 5 National Development Account — Expenditure on — £ s. d. Main highways, roads, &c. 26,601,965 211 Development of mining .. 867,777 15 11 Education .. .. 8,016,302 611 Immigration .. .. 3,320,541 10 6 Harbour-works .. .. 1,038,004 13 10 Land-development .. 703,353 6 7 Cost of raising loans .. 28,681 15 10 — 40,576,626 12 6 Other loan expenditure — War expenditure .. •• 66,664,166 5 4 Naval defence .. •• 1,389,351 14 5 Local bo'dies .. .. 3,041,217 12 0 Maori-land settlement .. 247,050 0 0 Miscellaneous .. .. 6,159,391 3 1 77f601 ,i 7 6 14 10 °PuHic Account 2 Receiver-General .. .. •• •• o qk'«oq i State Advances Office Account .. .. i Post Office or Post Office Savings-bank .. 185,72-14 9 Deposit accounts .. 25,198 2 J In hand and m transit .. . • •• ° ° Miscellaneous assets .. .. • • • • £383,418,018 19 7 £383,418,018 19 1 EXXI2S-JS ST-SCS of the local bodies' loan expenditure. G. C. Rodda, F.R.A.N.Z., Acting Secretary to the Treasury. I hereby certify that the above amalgamation of Balance-sheets has been compared with the relative audited accounts and correctly states the position as disclosed thereby, subject to the above departmental note.J. H. Fowler, Deputy Controller and Auditor-General. Approximate Cost of Paper.—Preparation, not given ; printing (478 copies), £190.

By Authority: W. A. G. Skinner, Government Printer, Wellington. 1933.

Price 2s. 3d.]

128

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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-part05

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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-part05

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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-part05

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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-part05

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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-part05

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