Papers Past | Parliamentary Papers | Appendix to the Journals of the House of Representatives | 1933 Session I | BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF...

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B.—l [PT. IV].

1933. NEW ZEALAND.

BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1932-33. AUDITED ACCOUNTS.

I—B. 1 [PT. IV].

B.—l [PT. IV].

CONTENTS.

PAGE Agriculture Department— Departmental .. .. .. .. 3 Moumahaki Endowment Account .. .. 11 Orchard Tax Act 1927 Deposit Account .. 12 Weraroa Agricultural Endowment Account .. 10 Audit Department .. .. .. .14 Bank of New Zealand Shares Account .. .. 14 British Phosphate Commissioners .. .175 Cheviot Estate Account .. .. 84 Cook Islands Department .. . . 15 Crown Law Office .. . . .. 16 Customs Department .. . . .. 17 Defence Department .. .. . . 18 Discharged Soldiers Settlement Account . . 176 Education Department .. .. 22 Electoral Department .. .. 33 Electric Supply Account .. .. 34 External Affairs Department .. .. 179 General Purposes Relief Account . . . . 45 Government Fire Insurance Fund .. .. 46 Government Life Insurance Department .. 47 Government Stores Marine Insurance Fund .. 180 Greymouth Harbour Board—Special Coal Rate.. 48 Hauraki Plains Settlement Account .. .. 48 Health Department .. .. .. 50 Immigration Department .. .. 56 Industries and Commerce, Tourist, and Publicity Department .. .. .. 57 Internal Affairs Department . . .. 64 Justice Department .. .. 67 Kauri-gum Industry Account .. .. 69 Labour Department .. .. 69 Land and Deeds Department .. .. 181 Land and Income Tax Department .. .. 70 Land for Settlements Account .. .. 84 Lands and Survey Department— Auckland Museum Endowment Account .. 71 Bluff Harbour Endowment Account .. 71 Clutha River Trust Account .. . . 72 Geraldine County River District Account . . 73 Gore High School Endowment Account .. 73 Greymouth Technical and Hokitika High Schools Account .. .. 74 Hunter Soldiers' Assistance Trust Account .. 75 Hutt Valley Land Settlement Account .. 84 New Zealand University Endowment (Westland) Account .. .. .. 76 North Island Experimental Dairy School Account 76 Otago Boys' and Girls' High Schools Endowment Account .. .. .. 77 Otago University Endowment Account .. 77 Primary Education Endowment Deposit Account .. .. .. 78 Rotorua College and Grammar School Account 79 Secondary Education Endowment Deposit Account .. .. .. 80 Taranaki Scholarship Endowment Account .. 81 Victoria College Endowment Account .. 81 Waipiata - Hamiltons Library Endowment Account .. .. .. 81 Wairoa Harbour Endowment Account . , 82 Wanganui Harbour Endowment Account .. 82 Wanganui River Trust Account ... .. 83

PAGE Legislative Department .. .. .. 88 Main Highways Account .. .. 89 Marine Department .. .. .. .93 Mental Hospitals Department .. .. 98 Mines Department .. .. .. .. 182 Mining Advances Account .. .. ..183 National Endowment Account . . .. 102 National Provident Fund .. .. .. 103 National Provident Fund and Friendly Societies Department .. .. . . . . 104 Native Department . . .. , . 105 Native Trust Office .. .. .. . . 107 Nauru and Ocean Islands Account .. .. 175 Naval Defence .. .. .. .. 108 Pensions Department .. . . 109 Police Department .. .. .. ..110 Post and Telegraph Department .. .. 11l Prime Minister's Department ... .. 184 Printing and Stationer Department .. ..115 Prisons Department .. .. .117 Public Debt Redemption Fund .. 125 Public Service Commissioner's Office . . .. 125 Public Service Superannuation Fund .. .. 126 Public Trust Office .. .. .. .. 128 Public Works Department—Ellesmere and Forsyth Reclamation and Akaroa Railway Trust Account 184 Railways Department .. .. .. 130 Railways Superannuation Fund .. .. 138 Rangitaiki Land Drainage Account . . .. 141 Reserve Fund Account .. .. .. 185 Samoan Loan Sinking Fund .. .. .. 142 Samoan Loan Suspense Account .. .. 185 Scenic Reserves Account .. .. .. 142 Scientific and Industrial Research Department .. 143 Stamp Duties Department .. .. .. 147 State Advances Office— Settlers Branch .. .. .. .. 148 Rural Advances Branch .. .. .. 149 Workers Branch .. .. .. .. 150 Local Authorities Branch .. .. 151 Public Debt Sinking Funds Branch .. .. 152 Advances Office Sinking Fund Account .. 153 Housing Account .. .. .. .. 154 Loans to Employers for Workers' Dwellings Account .. .. .. .. 155 Fruit-preserving Industry Account .. .. 156 Cold Storage Advances Account .. .. 157 Fishing Industry Promotion Account .. 158 Repatriation .. .. .. .. 159 State Coal-mines .. .. .. .. 160 State Fire Insurance Office .. .. .. 165 State Fire Insurance Office—Accident Branch .. 164 State Forests Account .. .. 166 Swamp Land Drainage Account .. .. 170 Teachers' Superannuation Fund .. .. 186 Transport Department .. .. .. 187 Treasury Department .. .. .. 172 Unemployment Fund .. .. .. 188 Valuation Department .. .. .. 173 Westport Harbour Account ~ ~ .. 174

THE FOLLOWING ACCOUNTS WEEB NOT AVAILABLE FOR PUBLICATION IN THIS PAPER AND WILL BE INCLUDED IN A SUPPLEMENT.

Administration of Western Samoa. Board of Maori Ethnological Research. Lands and Survey Department— Departmental. Crown Lands. Maori Arts and Crafts Board. Maori Purposes Fund Control Board.

Miscellaneous Advances from Consolidated Fund. Native Department—District Maori Land Boards. Native Land Settlement Account. New Zealand Reparation Estates, Samoa. Public Works Department. Waihou and Ohinemuri Rivers Improvement Account.

B.—l [Pt. IV].

A. S. Houston, Accountant, Department of Agriculture, "Wellington. I hereby certify, that the Eevenue Account, Working Account, 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.

DEPARTMENT OF AGRICULTURE. Balance-sheet as at 31st March, 1933.

Experimental Farms r, ahy ,, t rt MtrI1 ,.tln7i _ and t S£ ran - """' ILnakuraFarmof %%2S££i Other than « Special" ToW Pomtrj-ISon, 8 H< SKn Undertaking. T ° tal - and Cattle-dip. Liabilities. £ s. d. ! £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Capital, 31st March, 1933 (includes Public Works Fund capital, £184,425 19s.) .. .. 15,722 0 8 3,838 12 6 73,843 12 0 25,631 6 10 125,777 1 9 244,812 13 9 Sundry creditors — General .. .. .. .. .. .. .. .. .. 172 10 1 14 10.5 147 6 10 8 4 4 22,805 16 4 23,148 8 0 Departmental .. .. .. .. .., .. .. .. 4 15 5 20 0 4 26 19 6 40 19 3 16,192 8 6 16,285 3 0 Depreciation Reserves .. .. .. .. .. .. .. .. 4,398 7 6 1,393 8 9 11,259 0 5 4,163 3 2 50,755 7 4 71,969 7 2 Deposits Reserve .. .. .. .. .. .. .. .. .. .. 64 16 1 .. .. 64 16 1 Amounts received in advance .. .. .. .. .... .. .. .. 405 0 0 .. 4,559 8 1 4,964 8 1 Bad Debts Reserve .. .. .. .. .. .. .. . . .. .. .. .. 121 6 8 121 6 8 Writings-off Reserve .. .. .. .. .. .. .. .. .. .. .. .. 4,285 9 4 4,285 9 4 Treasury Adjustment Account .. .. .. .. .. .. .. 2,588 12 10 .. .. .. 454,003 8 2 456,592 1 0 Profit and Loss Account .. .. .. .. .. .. .. .. .. 284 1 9 .. .. .. 284 1 9 22,886 6 6 5,550 13 9 85,746 14 10 29,843 13 7 678,500 6 2 822,527 14 10 Assets. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Land .. .. .. .. .. .. .. .. .. .. 2,352 4 6 300 0 0 35,926 2 0 113 10 0 22,643 4 3 61,335 0 9 Permanent improvements.. .. .. .. .. .. .. .. 9,491 16 1 2,400 0 0 21,459 9 9 7,911 3 11 32,545 12 9 73,808 2 6 Furniture, fittings, and fixtures .. .. .. .. .. .. .. 23 12 7 11 5 3 1,212 13 8 75 1 2 14,985 1 7 16,307 14 3 Libraries .. .. .. .. .. .. .. .. .. 0 2 0 .. 61 11 6 19 18 1 7,652 18 9 7,734 10 4 Technical instruments and equipment .. .. .. .. .. .. 12 10 7 .. .. 61 16 5 12,962 0 4 13,036 7 4 Mechanical office appliances .. .. .. .. .. .. .. .. .. .. 15 15 0 2,973 11 8 2,989 6 8 Implements and tools .. .. .. .. .. .. .. .. 2,014 18 82 8 2 3,177 7 0 3,330 16 2 4,550 8 5 13,155 1 5 Transport .. .. .. .. .. .. .. .... 33 8 4 .. 295 7 7 .. 16,890 14 3 17,219 10 2 Sundry advances .. .. .. .. .. .. .. .. .. .. .. .. 3,978 9 5 3,978 9 5 Live-stock .. .. .. .. .. .. .. .. .. 923 5 0 ... 5,778 16 6 52 18 0 230 16 6 6,985 16 0 Farm crops and stores .. .. .. .. .. .. .. .. 870 19 11 1,044 19 1 5,937 4 0 14,050 8 1 6,364 3 10 28,267 14 11 Stock on consignment . . .. .. .. .. .. .. . . .. .. 340 15 5 .. .. 340 15 5 Sundry debtors — General .. .. .. .. .. .. .. .. .. 178 9 5 0 9 0 171 7 6 127 5 8 14,761 1 7 15,238 13 2 Departmental .. .. .. .. .. .. .. .. 33 17 3 53 7 0 .. 61 2 9 1,523 17 10 1,672 4 10 Amounts paid in advance .. .. .. .. .. .. .. ... .. .. .. 975 13 5 975 13 5 Deposits . . .. .. .. .. .. .. .... .. .. 259 4 7 .. .. 259 4 7 Profit and Loss and Realization Accounts .. .. .. .. .. .. 6,951 19 2 .. 8,161 5 10 2,302 11 10 531,177 2 3 548,592 19 1 Writing-off Suspense .. .. .. .. .. .. .. .. .. .. .. .. 4,285 9 4 4,285 9 4 Treasury Adjustment Account .. .. .. .. .. .. .. .. 1,658 5 3 2,965 9 6 , 1,721 6 6 .. 6,345 1 3 22,886 6 6 5,550 13 9 85,746 14 10 29,843 13 7 678,500 6 2 822,527 14 10

B.—l [Pt. IV].

DEPARTMENT OF AGRICULTURE— continued. Revenue Account for the Year ended 31st March, 1933.

Dr. £ s. d. Cr. £ s. d. To Balance brought down .. .. .. 519,109 511 By Rent of buildings .. .. .. 1,353 13 8 Depreciation .. .. .. •• 7,743 9 5 Territorial revenue .. .. .. 29 0 3 Interest .. .. .. .. 5,707 010 Balance carried down .. .. .. 531,177 2 3 £532,559 16 2 £532,559 16 2 £ s. d. £ s. d. To Balance brought down .. .. .. 531,177 2 3; By Profits from special accounts: Rabbit deLosses from special accounts— struction, poisons and poison-mixing depots 284 1 9 Experimental farms and areas, quarantine Balance .. .. .. .. 548,308 17 4 stations, poultry station, and cattle-dip .. 6,951 19 2 Ruakura Farm of Instruction— £ s. d. Farm-working .. .. 3,585 9 5 Experimental, educational, and hostel .. .. 4,575 16 5 :_ 8,161 5 10 Te Kauwhata Horticultural Station .. 2,302 11 10 £548,592 19 1 £548,592 19 1 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; (ft) Interest on capital.

Particulars. Head Office. Division? 6 Dairy Division. Fields Division. Total. Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Personal services and locomotion 22,569 6 6 78,576 14 5 17,508 12 8 41,913 17 4 26,044 10 8 186,613 1 7 General establishment (office rents, 13,863 17 7 ' 888 17 10 198 17 5 80 0 0 382 15 5 15,414 8 3 printing, &c.) Investigation and works for im- 861 19 9 .. .. 7,059 3 11 .. 7,921 3 8 provement of agricultural knowledge Control and destruction of diseases .. 12,233 14 .. .. .. 12,233 1 4 and pests Grading, testing, and laboratory ! 491 5 8 1,059 14 .. .. .. 1,550 7 0 services to improve agricultural knowledge and the standard of agricultural exports Settlement of unemployed under 2,182 9 1 5,63110 0 535 12 0 .. 4,983 16 0 13,333 7 1 Small-farm Scheme Carriage of lime and fertilizers .. 102,527 14 4 .. .. .. .. 162,527 14 4 Carriage of farm products .. 37,158 15 0 .. .. .. .. 37,158 15 0 Carriage of fodder and starving 3,168 16 4 .. .. .. .. 3,168 16 4 stock Subsidy on superphosphate de- 131,036 17 3 .. .. .. .. 131,036 17 3 liveries Guarantee on shipments of fruit.. .. .. 2,151 2 2 .. .. 2,151 2 2 Grant to Massey Agricultural 9,448 6 6 .. .. .. .. 9,448 6 6 College Compensation under the Stock Act .. 5,649 2 9 .. .. .. 5,649 2 9 Compensation under the Slaugh- .. 11,060 19 5 .. .. .. 11,060 19 5 tering and Inspection Act 383,309 8 0 115,099 7 1 20,394 4 3 49,053 1 3 31,411 2 1 599,267 2 8 Cr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Investigation and works for im- .. .. 18 4 9 .. 776 5 7 794 10 4 provement of agricultural knowledge Control and destruction of diseases .. .. 53 6 2 .. 71 3 7 124 9 9 and pests Grading, testing, and laboratory .. .. .. 32,371 2 2 731 2 9 33,102 4 11 services to improve agricultural knowledge and the standard of agricultural exports Interest on sundry advances .. .. 166 14 5 .. 32 8 11 11 9 9 210 13 1 Fees under Dairy Industry Act .. 2,545 1.7 6 .. .. .. 2,545 17 6 Fees under Stock Act .. .. .. 689 14 0 . . .. .. 689 14 0 Fees under Slaughtering and In- .. 42,019 4 11 .. .. .. 42,019 4 11 spection Act Fees under Orchard and Garden .. .. 665 15 3 .. .. 665 15 3 Diseases Act Fees under Margarine Act .. .. .. .• 300 300 Fees under Veterinary Surgeons 270 .. .. .. .. 270 Act Balance carried dowm .. 383,307 1 0 69,677 16 3 19,656 18 1 16,646 10 2 29,821 0 5 519,109 5 11 383,309 8 0 115,099 7 1 20,394 4 3 49,053 1 3 31,411 2 1 599,267 2 8

B.—l [Pt. IV].

DEPARTMENT OF AGRICULTURE— continued. EXPERIMENTAL FARMS AND AREAS, QUARANTINE STATIONS, POULTRY STATION, AND CATTLE-DIP. Working Account and Profit and Loss Account for the Year ended 31st March, 1933.

Puwera Farm TWnir, p„r» Motuihi Island Somes Island Poultry Wnhakatino Mamaku Farm, to 31st August, Marton Area. Gore Area. 3f£?U?„«™ Quarantine Quarantine Station, r„fti„ rtiS Xotal - 1932. Seed Station. Station. Station. Wallaeeville. battle-dip. Dr. To Stock, 1st April, 1932— £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Live-stock .. .. .. .. 274 13 . 0 829 15 0 34 0 0 .. 35 0 0 34 12 6 82 0 0 365 12 0 .. 1,65.5 12 6 Farm crops and stores .. .. .. 243 16 8* 241 12 9 52 17 3 256 15 0 407 13 8 17 17 5 8 16 8 124 15 2 18 9 1 1,372 13 8 Wages .. .. .. .. .. 343 12 7 184 14 4 356 19 5 287 18 8 302 10 4 196 3 5 223 15 0 450 1 5 68 8 0 2,414 3 2 Purchase of live-stock .. .. 128 10 5 .. .. ., .. 74 15 0 .. .. . • 203 5 5 Launch and steamer services .. .. .. .. .. .. .. 53 1 0 213 15 0 .. .. 266 16 0 Manures and seeds .. .. .. 30 16 10 .. 27 4 4 63 12 4 7 0 5 .. .. .. .. 128 13 11 Cultivating, harvesting, &c. .. .. .. .. .. 164 16 9 35 6 2 .. .. .. .. 200 2 11 Purchase of foodstuffs .. .. .. 15 8 7 .. .. .. .. 18 5 7 39 19 9 535 8 3 .. 609 2 2 Cartage and sundries .. .. .. 0 11 6 13 11 0 45 15 4 23 3 5 26 16 3 8 6 8 35 11 1 94 9 6 12 13 9 260 18 6 Balance carried down .. .. .. .. .. .. ..' .. .. .. .. 11 1 2 11 1 2 i . 1,037 9 7 1,269 13 1 516 16 4 796 6 2 814 6 10 403 1 7 603 17 6 1,570 6. 4 110 12 0 7,122 9 5 To Balance brought down .. .. .. 188 6 11 218 17 9 422 18 402 9 8 393 4 8 177 16 2 302 15 9 150 19 2 .. 2,256 11 9 Repairs and maintenance .. .. .. 35 2 2 0 13 7 12 16 1 .. 89 9 11 4 15 6 7 0 0 6 13 6 2 6 3 158 17 0 Loss on fire .. .. .. .. .. .. .. .. .. 324 19 4 ., .. .. 324 19 4 Sundries .. . . .. .. .. 26 11 7 .. .. 18 15 1 .. .. 14 0 0 I 45 2 8 .. 104 9 4 Management .. .. .. .. 50 0 0 20 16 8 30 0 0 25 0 0 50 0 0 25 0 0 20 0 0 ! 50 0 0 5 0 0 275 16 8 Rent .. .. .. .. .. .. .. 75 0 0 54 0 0 144 5 4 .. .. 6 0 0 \ .. 279 5 4 Depreciation .. .. .. .. 66 15 1 .. 12 6 10 14 14 7 76 3 5 15 14 11 136 0 5 ! 130 2 11 47 18 10 499 17 0 Interest .. .. .. .. .. 260 10 6 109 3 3 16 8 4 15 8 7 56 13 11 63 4 2 226 12 1 142 19 4 43 15 9 934 15 11 Administration .. .. .. .. 28 50 4 10 0 5 14 6 7 10 0 833 500 811 20 13 3 208 89 17 9 655 11 3 354 1 3 574 7 5 537 17 11 818 0 6 616 10 1 714 9 4 i 552 10 10 j 101 1 6 4,924 10 1 Or. £ 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 .. .. .. 301 12 3 3 0 0 .. .. .. 2 13 0 25 15 11 321 12 1 .. 654 13 3 Sales of produce .. .. .. .. 74 19 7 171 2 10 27 16 0 I 111 15 9 155 16 10 .. .. 504 5 3 .. 1,045 16 3 Pees .. .. .. .. .. .. .. .. .. .. 103 14 8 195 8 10 .. 100 9 0 399 12 6 Sundries .. .. .. .. .. 83 3 3 12 6 .. 11 15 0 .. .. .. .. .. 96 0 9 Stock, 31st March, 1933— Live-stock .. .. .. .. 221 10 0 865 10 0 34 0 0 .. 25 0 0 108 10 0 69 5 0 465 0 0 .. 1,788 15 0 Farm crops and stores .. .. .. 167 17 7 10 0 0 32 18 8 270 5 9 240 5 4 10 7 9 10 12 0 128 9 10 10 3 0 880 19 11 Balance carried down .. .. .. 188 6 11 218 17 9 422 18 402 9 8 393 4 8 177 16 2 j 302 15 9 150 19 2 .. 2,256 11 9 1,037 9 7 1,269 13 1 516 16 4 796 6 2 814 6 10 403 1 7 603 17 6 1,570 6 4 110 12 0 7,122 9 5 By Balance brought down .. .. .. .. .. .. .. .. .. .. .. 11 1 2 11 1 2 Rents .. .. .. .. .. 6 5 0 12 10 0 .. .. .. .. .. .. .. 18 15 0 Balance (loss) .. .. .. .. 649 6 3 341 11 3 574 7 5 537 17 11 818 0 6 616 10 1 714 9 4 552 10 10 90 0 4 4,894 13 11 655 11 3 354 1 3 574 7 5 537 17 11 818 0 6t 616 10 1 714 9 4 552 10 10 101 1 6 4,924 10 1 • Difference between closing stocks at 31st March, 1932, and opening stocks at 1st April, 1932, is due to capitalization of stores. t In addition to the expenditure debited in this account an amount of £493 13s. 7d. was expended on the Lincoln Pure Seed Station during the period by the Department of Scientific and Industrial Research.

DEPARTMENT OF AGRICULTURE— continued. RABBIT DESTRUCTION, POISONS, AND POISON MIXING DEPOTS. Working Account and Profit and Loss Account for the Year ended 31st March, 1933.

£ s. d. Profits .. .. 351 18 6 Losses .. .. 67 16 9 Net Profits . . £284 1 9

B.—l [Pt. IV].

_. . I _, ,. T ,. Wellington Dunedin Distribu- Christchurch Distri- Dominion Dis- Dominion niotrihn Green Island Frankton Junction Kaikoura Depot . Distributions, tions, Phosphorized butions, Phosphorized tributions, Carbon u °™f %f"l%„? Total. Depot. -Depot. r Phosphorized Pollard. Pollard. Pollard. Bisulphide. | uons ' Btr y cnnlne - Or £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Stock, 1st April, 1932 .. 84 1 2 397 15 2 13 2 0 76 19 7 .. 8 7 1 174 7 1 297 3 0 1,05115 1 Wages . .. .. .. 251 5 3 10 0 0 .. .. •• •• •• 261 o 3 Purchase of poisons .. •• •• •■ •• 266 15 4 1,320 2 6 1,586 17 10 Sugar, pollard, &c 0 17 7 192 0 6 3 3 0 .. .. • - • • ■ • 196 1 1 Sundries .. .. 3 14 0 993 304 .. .. •• •• .. 16 37 Packing cartage &e 6 12 6 195 10 7 7 9 5 8 1111 0 13 1 0 6 6 28 0 0 63 6 10 310 10 10 Transfers (in) . •. 9 19 0 0 3 7 158 11 4 12 8 6 .. 9 0 0 25 15 10 215 18 3 Balances carried down .. ..4118 11 318 6 3 16 7 4 4119 1 1 2 11 ■■ U7 9 2 447 17 0 985 0 8 137 4 2 1,374 6 0 53 5 8 286 1 11 14 4 6 8 13 7 595 11 .7 2,154 5 2 4,623 12 7 O £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Poison sales •• .. •• ■• •■ •■ 441 4 0 1,717 18 3 2,159 2 3 Phosphorized pollard sales .. 125 5 3 803 5 6 39 17 11 210 19 9 5 12 0 2 19 3 .. .. 1,187 19 8 Transfers (out) .. .. 8 12 6 162 7 4 .. .. .. ■• 19 2 7 25 15 10 215 18 3 Sundries 3 6 5 3 18 7 ' .. 2 14 0 .. .. .. .. 9 19 0 Balance carried down .. .. .. •• •• •• •• 5 14 4 .. .. 5 14 4 Stock, 31st March, 1933 .. .. 404 14 7 13 7 9 72 8 2 8 12 6 .. 135 5 0 410 11 1 1,044 19 1 137 4 2 1,374 6 0 53 5 8 286 1 11 14 4 6 8 13 7 595 11 7 2,154 5 2 4,623 12 7 i Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Balance brought down .... .. .. ■ • • • • ■ 5 14 4 .. .. 5 14 4 Repairs and maintenance .. .. 435 .. .. •• •• •• ■• 435 Management .. 20 0 0 45 0 0 4 0 0 15 0 0 10 0 .. 26 0 0 lo5 0 0 266 0 0 Depreciation . - 120 10 11 19 0 .. .. .. . . ■ ■ 121 19 11 Interest 73 14 9 142 13 0 1 18 0 3 7 3 0 4 0 .. 6 18 10 17 3 10 245 19 8 Administration .. ..'176 14 15 8 0 12 8 240 013 .. 770' 30 13 6 57 1 7 Balances (profit) .. .. .. .. 8 7 8 21 7 10 „ „ 77 3 4 244 19 8 351 18 6 95 2 3 327 3 0 16 7 4 41 19 1 15 3 5 14 4 117 9 2 447 17 0 1,052 17 5 Cr £ s d £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Balance brought down .. ..4118 11 318 6 3 16 7 4 4119 1 1 2 11 .. 117 9 2 447 17 0 985 0 8 Balances (loss) 53 34 8 16 9 .. .. 024 ; 5 14 4 ■• •• 67 16 9 95 2 3 327 3 0 16 7 4 41 19 1 15 3 5 14 4 117 9 2 447 17 0 1,052 17 5

B.—l [Pt. IV].

DEPARTMENT OF AGRICULTURE— continued. RUAKURA FARM OF INSTRUCTION. Experimental, Educational, and Hostel Section Trading Account for the Year ended 31st March, 1933.

Profit and Loss Account for the Year ended 31st March, 1933.

FdTcatVon^ 1 Bxperi- S.P. Farm Quarters orchard Vegetable visitors Total General mental. School. (Catering.) Orchard.. Garden. Visitors. lotai. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Stock as at 1st April, 1932 29 14 0 .. 40 14 8 12 16 11 94 19 8 20 0 0 .. 198 5 3 Purchases . . .. 5 17 0 .. 38 6 4 476 2 2 .. 3 16 8 .. 524 2 8 Labour.. .. .. 4 19 9 3 5 7 18 1 8 490 1 11 39 11 8 122 5 5 0 12 3 678 18 3 Salaries .. .. 177 3 0 .. 1,067 17 5 .. 4 18 4 4 18 4 127 3 1 1,382 0 2 Horse labour .. .. 58 10 0 2 4 0 8 9 6 10 3 8 5 2 4 0 9 0 0 2 0 85 0 6 Repairs and sundries paid for 10 11 6 3 1 II 347 6 10 15 13 7 3 11 5 0 8 8 .. 380 13 11 Repairs and sundries from 170 15 10 .. 75 18 11 14 0 11 1 12 10 .. .. 262 8 6 farm Produce from farm .. .. .. .. 786 1 9 .. .. 0 4 0 786 5 9 Store issues .. .. .. 0 2 10 4 14 11 271 16 1 0 7 0 0 10 0 .. 277 10 10 Balances (profit) .. .. .. .. .. 32 12 10 .. .. 32 12 10 Totals .. .. 457 11 7 8 14 4 1,601 10 3 2,076 17 0 182 16 1 152 8 • 1 128 1 4 4,607 18 8 Income. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. BySaleB .. .. .. .. .. 40 1.9 9 1,737 11 4 0 19 6 115 8 .. 1,781 6 3 Issues of produce .. 3 2 6-.. .. 288 4 6 78 6 10 71 19 1 .. 441 12 11 Stock at 31st March, 1933.. 32 9 0 .. 38 0 1 19 0 3 103 9 9 20 0 0 .. 212 19 1 Balance (loss) .. .. 422 0 1 8 14 4 1,522 10 5 32 0 11 .. 58 13 4 128 1 4 2,172 0 5 Totals .. .. 457 11 7 8 14 4 1,601 10 3 2,076 17 0 182 16 1 152 8 1 128 1 4 4,607 18 8

Experimental, ——■ Farm Working Account. Educational, and Hostel Total. Section. I Dr. To Trading Account— £ s. d. £ s. d. £ s. d. Balance, being gross loss carried forward .. .. .. 1,553 16 7 2,172 0 5 3,725 17 0 Less gross profit carried forward .. .. .. 618 14 1 32 12 10 651 6 11 935 2 6 2,139 7 7 3,074 10 1 Interest .. .. '.. .. .. .. .. 2,209 16 7 1,104 18 3 3,314 14 10 Depreciation .. .. .. .. .. .. 363 4 5 726 8 9 1,089 13 2 Carpenter's Shop Working Account .. .. .. .. 22 18 4 22 18 5 45 16 9 Electric Light Working Account .. .. .. .. 114 6 22 9 1 33 13 7 Motor-car Working Account .. .. .. .. 23 8 8 46 17 4 70 6 0 Water-supply Working Account .. .. .. .. 50 1 10 50 1 II 100 3 9 Office and management expenses .. .. .. .. 119 7 9 358 3 4 477 11 1 Head Office administration expenses.. .. .. .. 52 5 11 104 11 9 156 17 8 3,787 10 6 4,575 16 5 8,363 6 11 Or. £ s. d. £ s.d. £ s. d. By Rents .... .. .. .. .. .. 202 1 1 .. 202 1 1 Balance, being net loss .. .. .. .. .. 3,585 9 5 4,575 16 5 8,161 5 10 3,787 10 6 4,575 16 5 8,363 6 11

B.—l [Pt. IV].

DEPARTMENT OF AGRICULTURE— continued. RUAKURA FARM OF INSTRUCTION— continued. Farm Trading Account for the Year ended 31st March, 1933.

Experimental, Apiary. Dairy Herd. Farm Crops. Farm Stores. <g-£? i «» *»**■ I t2£?" TotaIs - MSS" G-nd Totals. Sections. 7> f 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. J?o Stock at'lst April, 1932 .. 322 11103,246 8 31,377 19 10 417 12 103,394 2 8 27 14 10, 480 5 11 163 1 01,519 4 3 270 0 011,219 1 5 198 5 311,417 6 8 Purchases .. .. 52 10 0 43 10 5 984 15 0 .. .. 29 8 0 .. 882 7 11 .. 1,992 11 4 524 2 8 2,516 14 0 La bour .. 47 8 0 258 16 7 397 19 7 8 6 3 90 2 5 346 7 2 273 5 11 57 13 5! 231 16 4 1 12 7 1,713 8 3 678 18 3 2,392 6 6 Salaries 5 7 9 96 11 2 69 19 0 9116 2 79 10 3 145 2 8 80 10 9 15 6 4 56 12 8 25 14 5 666 11 21,382 0 2 2,048 11 4 Horse labour'' ". .. 0 2 6 85 8 4 177 5 6 6 0 6 93 3 6 118 0 0| 43 2 8 3 3 6 39 13 6 .. 566 0 0 85 0 6 651 0 6 Repairs and sundries paid for .. 1 15 4 131 0 4 20 8 1 72 13 6 .. 96 16 6 225 11 6 2 9 0 60 5 8 47 4 8 658 4 7 380 13 11 1,038 18 6 Repairs and sundries from farm .. 4 17 5 17 9 4 4 3 9 342 5 5 12 2 11 3116 5 3 15 9 12 0 5 39 12 10 468 4 3 262 8 6 730 12 9 Teed purchased 105 14 7 .. .. .. 138 15 2 467 2 0 128 4 1 13 10 10 .. 853 6 8 .. 853 6 8 Pastures and produce from farm .. 746 1111 478 12 0 .. 964 7 11 386 14 9 100 4 2 5 3 3 816 8 1 258 2 8 3,756 4 9 786 5 9 4,542 10 6 Store issues 2 12 7 7 6 1 81 0 4 .. 415 17 6 24 7 2 13 0 10 4 9 7 7 3 7 2 4 2 558 1 10 277 10 10 835 12 8 Balances (profit) .. .. 15 16 7 .. 260 1 6 102 3 10 .. .. .. 240 12 2 618 14 1 32 12 10 651 6 11 Totals.. .. .. 379 18 04,735 4 82,680 0 81,585 8 0j5,639 11 21,398 5 01,744 8 2: 383 5 113,639 3 3 885 3 8 44,607 18 827,678 7 0 n r £ 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. Bv Sales ' 26 12 9 620 14 1 45 19 2 3 12 2 .. 895 19 3 631 18 3 126 16 01,549 0 10 .. 3,900 12 61,781 6 3 5,681 18 9 Issues of produce " 14 6 8 4 3 61,270 17 7 1,07119 12,230 2 6 467 12 6 77 19 8 38 15 9 289 9 10 110 0 5,466 17 1 44112 11 5,908 10 0 Horse labour . •• •• •• •• •■ •• •• 663 8 6 663 8 6 .. 663 8 6 Stock at 31st March 1933 '.'. 274 9 73,512 14 11,363 3 11 471 5 73,409 8 8 34 13 3 438 11 4 180 5 31,580 17 0 220 5 011,485 13 8 212 19 111,698 12 9 Balances (loss) ... .. 64 9 0 597 13 0 .. 38 11 2 .. .. 595 18 11 37 8 11 219 15 7 .. 1,553 16 72,172 0 5 3,725 17 0 Tot ai s .. .. .. 379 18 0 4,735 4 82,680 0 81,585 8 05,639 11 21,398 5 01,744 8 2 383 5 113,639 3 3 885 3 623,070 8 44,607 18 827,678 7 0

B.—l [Pt. IV].

DEPARTMENT OF AGRICULTURE— continued. TE KAUWHATA HORTICULTURAL STATION. Working Account and Profit and Loss Account for the Year ended 31st March, 1933.

Summary of Losses with Allocation of " Management."

2—B. 1 FPT. IV].

General Farm. Vineyard. Wine-cellar. Horticulture. Management. Totals. Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Stock, 1st April, 1932 .. .. 219 0 0 23 8 10 15,127 5 3 15 1 6 .. 15,384 15 7 Wages and salaries .. .. .. 764 7 1 948 18 6 434 4 0 26 6 2 .. 2,173 15 9 Inter-section charges .. .. .. 55 6 6 906 8 0 12 0 0 .. 973 14 6 Sundry purchases .. .. .. 170 14 3 62 15 8 174 3 1 2 1 10 .. 409 14 10 Cartage and freight .. .. .. 19 13 3 10 10 11 156 12 0 0 14 0 .. 187 10 2 Purchase of sugar .. .. .. .. .. 343 5 6 .. .. 343 5 6 Purchase of manures and seeds .. 10 10 9 48 0 10 .. .. .. 58 11 7 Purchase of bottles and corks .. .. .. .. 309 16 9 .. .. 309 16 9 Purchase of cases and straw .. .. .. .. 232 16 4 .. . . 232 16 4 Balance carried down .. .. .. .. 683 14 9 .. .. 683 14 9 1,184 5 4 1,149 1 3 18,368 5 8 56 3 6 .. 20,757 15 9 To Balances brought down .. .. 388 10 6 171 9 10 .. 32 15 0 .. 592 15 4 Repairs and maintenance .. .. 15 14 9 25 7 3 .. .. 12 1 10 53 3 10 Salaries and sundry expenses .. .. .. .. .. .. 845 10 7 845 10 7 Depreciation .. .. .. 107 9 11 68 0 4 148 5 1 2 7 10 124 15 5 450 18 7 Interest .. .. .. .. 89 5 9 93 13 2 867 14 3 15 3 3 112 10 10 1,178 7 3 Administration .. .. .. .. .. .. .. 104 9 5 104 9 5 601 0 11 358 10 7 1,015 19 4 50 6 1 1,199 8 1 3,225 5 0 Or. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Sales of firewood .. .. .. 57 10 0 .. .. .. .. 57 10 0 Sheep .. .. .. 151 0 7 .. .. .. .. 151 0 7 Sales of produce and sundries .. .. 367 8 4 71 10 10 275 8 4 8 7 0 .. 722 14 6 Sales of bulk wine .. .. .. .. .. 2,144 15 10 .. .. 2,144 15 10 Sales of case wine .. .. .. .. .. 2,035 0 4 .. .. 2,035 0 4 Inter-section charges .. .. 107 14 6 866 0 0 .. .. .. 973 14 6 Stock, 31st March, 1933 .. .. 112 1 5 40 0 7 13,913 12 15 1 6 .. 14,080 4 8 Balances carried down .. .. 388 10 6 171 9 10 .. 32 15 0 .. 592 15 4 1,184 5 4 1,149 1 3 18,368 5 8 56 3 6 .. 20,757 15 9 By Balance brought down .. .. .. .. 683 14 9 .. .. 683 14 9 Rent .. .. .. .. .. .. .. ' .. 198 3 4 198 3 4 Electric light, &c. .. .. .. .. .. .. .. 40 15 1 40 15 1 Balances (losses) .. .. .. 601 0 11 358 10 7 332 4 7 50 6 1 960 9 8 2,302 11 10 601 0 11 358 10 7 1,015 19 4 50 6 1 1,199 8 1 3,225 5 0

Section. Loss. Management, j Total Loss. £ s. d. £ s. d. £ s. d. General farm .. .. .. .. .. 601 0 11 103 10 0 704 10 11 Vineyard .. .. .. .. .. .. 358 10 7 243 10 0 602 0 7 Wine-cellar .. .. .. .. .. .. 332 4 7 603 12 1 935 16 8 Horticulture.. .. .. .. .. .. .. 50 6 1 0 17 7 60 3 8 2,302 11 10

IV-1 | PT. IV].

DEPARTMENT OF AGRICULTURE— continued. WERAROA AGRICULTURAL ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1933.

Receipts. Payments. £ s. d. To Balance in Treasury Deposit Ac- By Administration expenses .. .. .. 33 18 5 count, Ist April,'l932— £ s. d. £ s. d. Balance in Treasury Deposit AcCapital .. .. .. 699 11 8 count, 31st March, 1933— £ s. d. Revenue .. .. .. 875 16 6 Capital .. .. . . 772 6 0 1,575 8 2 Revenue .. .. .. 1,547 6 1 Principal instalments on buildings .. .. 72 14 4 2,319 12 1 Rents from leases .. .. .. • • 678 8 0 Interest on investments .. .. .. 27 0 0 £2,353 10 6 £2,353 10 6 Revenue Account foe the Year ended 31st March, 1933. Dr. £ s. d. Cr. £ s. d. To Administration expenses under section 4, Land By Balance brought down from previous year .. 3,732 12 1 Laws Amendment Act, 1927 .. .. 33 18 5 Accrued rents ... ... .... ... 1,910 110 Balance carried forward .. .. .. 5,635 17 0 Interest on investments ... ... .. 27 1 6 £5,669 15 5 £5,669 15 5

Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. Capital .. .. .. .. .. 37,822 8 7 Endowment lands— £s. d. £ s. d. Rents due but not accrued .. .. .. 475 0 0 Leased .. .. .. 34,775 0 0 Revenue Account .. .. .. •• 5,635 17 0 Unleased .. .. .. 90 0 0 34,805 0 0 Sundry debtors — Sale of buildings not yet payable .. .. 3,090 9 9 Principal instalments on buildings .. .. 39 14 6 Rent 1,739 1 10 Postponed rent .. .. .. .. 1,688 0 4 Postponed principal instalments on buildings .. 186 19 9 Interest accrued but not due on investments .. 4 7 4 Cash in Treasury Deposit Account on 31st March, 1933— £ s. d. Capital .. .. .. 772 6 0 Revenue .. .. .. 1,547 6 1 2,319 12 1 £43,933 5 7 £43,933 5 7 A. S. Houston, Accountant, Department of Agriculture, Wellington. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowler, Deputy Controller and Auditor-General.

B.—l FPT. IVI.

DEPARTMENT OF AGRICULTURE— continued. MOUMAHAKI ENDOWMENT ACCOUNT. Receipts and Payments Account fob the Year ended 31st March, 1933. Receipts. £ s. d. Payments. To Balance: Cash in Treasury Deposit By Administration expenses under section 4, Laud £ s. d. Account at Ist April, 1932 — £ s. d. Laws Amendment Act, 1927 .. .. 33 15 1 Revenue .. .. .. 318 4 6 Refund to vote " Agriculture" of expenditure on Capital .. .. .. 910 5 3 agricultural instruction under section 130 (3), 1,228 9 9! Reserves, &c, Act, 1924 .. .. .. 1,083 19 2 Rents .. .. .. .. .. 675 1 4 Balance: Cash in Treasury Deposit Principal, instalments, buildings . . .. 84 7 7 Account at 31st March, 1933 — £ s. d. Recovery of expenditure on account of previous Revenue . . .. .. 49 13 10 years: Sale of motor-car .. .. .. 115 17 3 Capital .. .. .. 994 12 10 Interest on investments .. .. .. 38 5 0 1,044 6 8 £2,142 0 11 ; £2,142 0 11 Revenue Account for the Year ended 31st March, 1933. Dr. £ s. d. Or. £ s. d. To Administration expenses under section 4, Land By Balance brought forward .. .. .. 1,439 11 5 Laws Amendment Act, 1927 .. .. 33 15 1 Accrued rent .. .. .. .. 853 4 5 Expenditure in connection with agricultural Interest on investments .. .. .. 38 7 1 instruction under section 130 (3) of Reserves, &c, Act, 1924 .. .. .. .. 313 17 6 Depreciation .. .. .. .. 145 15 11 Balance carried forward .. .. .. 1,837 14 5 £2,331 2 11 £2,331 2 II Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 22,365 4 6 Land capital value of leases .. .. .. 19,900 0 0 Rents charged in advance .. .. ... 266 0 0 Buildings .. .. .. .. .. 1,456 19 6 Revenue Account .. .. .. .. 1,837 14 5 Sundry debtors for sale of motor-ears £ s. d. and sundry assets .. .. 357 12 0 Less outgoings.. .. .. 115 17 3 241 14 9 Less depreciation .. .. 145 15 11 95 18 10 Sundry debtors — Rents .. .. .. 1,951 18 1 Instalments on buildings .. 13 12 2 1,965 10 3 Interest accrued but not due on investments .. .. .. .. 6 3 8 Cash in Treasury Deposit Account. 31st March, 1933— Revenue .. .. .. 49 13 10 Capital — Investments.. .. .. 850 0 0 Cash .. .. .. 144 12 10 1,044 6 8 £24,468 18 11 £24,468 18 II I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Fowler, Deputy Controller and Auditor-General. PUWERA EXPERIMENTAL FARM. Realization Account as at 31 st August, 1932. Dr. £ s. d. Cr. To Profit and loss .. .. .. .. 341 11 3 By Depreciation Reserves transferred — £ s. d. £ s. d. Sundry assets transferred — £ s. d. Permanent improvements .. 917 19 3 Land .. .. .. 259 0 0 Implements and tools .. .. 306 10 10 Permanent improvements .. 4,112 18 0 1,224 10 1 Implements and tools .. 476 8 1 Sales — Live-stock .. .. .. 865 10 0 Implements and tools . . .. 147 4 6 Farm crops and stores .. 10 0 0 Permanent improvements .. 72 14 5 5,723 16 1 Live-stock, crops, and stores .. 456 19 4 676 18 3 Land and improvements, to Lands Department 1,765 2 6 Balance (loss) .. .. .. .. 2,398 16 6 £6,065 7 4 £6,065 7 4

B.—l [Pt. IV].

Appropriation Account for the Year ended 31st March, 1933.

DEPARTMENT OF AGRICULTURE— continued. THE ORCHARD TAX ACT, 1927, DEPOSIT ACCOUNT. Revenue Account for the Year ended 31st March, 1933.

„ , Fireblight-tax under Section 4. General Purposes Tax . Total. under Section 3. Waimea. i Gisborne. Marlborough, j Chrwtchurch. Bangiora. Wairarapa. Te Kauwhata. Expenditure £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Expenses of collection .. .. " 426 4 6 9 2 6 3 5 6 4 4 0 12 14 0 1 10 6 0 12 6 15 0 458 18 6 Balance to Appropriation Account 791 10 4 519 1 7 8 8 9 69 3 2 68 16 6 .. ■■ 58 18 0 1,515 18 4 1,217 14 10 528 4 1 11 14 3 73 7 2 81 10 6 1 10 6 0 12 6 60 3 0 1,974 16 10 Income. £ s. d. £ s. d. ' £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. BvTax levied under sections 3 and 4 (including penalty) .. .. 1,314 1 4 579 12 6 12 8 7 76 16 3 I 87 5 8 .. .. 62 19 6 2.133 3 10 Less penalties allowed on prompt payment .. .. -. 96 6 6 51 8 5 0 14 4 3 9 1 j 5 15 2 .. .. 2 16 6 160 10 0 1,217 14 10 528 4 1 11 14 3 73 7 2 81 10 6 .. .. 60 3 0 1,972 13 10 By Balance to Appropriation Account .. .. .. •• ■• •• •• •• •• 1 10 6 0 12 6 .. 2 3 0 1,217 14 10 528 4 1 11 14 3 73 7 2 81 10 6 1 10 6 0 12 6 60 3 0 1,974 16 10

_ . Mreblight-tax under Section 4. General Purposes Tax Total. under Section 3. Waimea. Gisborne. Marlborough. Christchurch.* Banglora. Wairarapa. Te Kauwhata. D r _ £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Tax irrecoverable, written off .. .. .. •• ■• 8 10 3 18 8 .. .. .. 4 11 0 13 3 .. 14 13 3 Fruitgrowers' Federation and Fireblight Committees .. .. 549 11 0 441 0 0 9 19 50 3 9 69 8 10 38 4 5 50 13 9 .. 1,208 3 6 Revenue Account .. .. .. .. •• •• •• •• •■ •• •■ 1 10 6 0 12 6 .. 2 3 0 Balance .. .. .. .. .. .. •• 1,084 7 9 608 17 6 8 15 0 77 1 5 74 3 11 5 7 10 5 10 1 58 18 0 1,923 1 6 1,642 9 0 1,051 6 2 17 16 9 127 5 2 143 12 9 49 3 10 57 9 7 58 18 0 3,148 1 3 Cr £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. : £ s. d. By Balance,' 1st April, 1932 850 18 8 532 4 7 9 8 0 ■ 58 2 0 74 16 3 49 3 10 57 9 7 .. j 1,632 2 11 Revenue Account .. .. .. .. .. •• 79110 4 519 1 7 8 8 9 69 3 2 68 16 6 .. .. 58 18 0 1,515 18 4 1,642 9 0 1,051 6 2 17 16 9 ' 127 5 2 143 12 9 49 3 10 57 9 7 58 18 0 ' 3,148 1 3 I

B.—l [Pt. IV].

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

DEPARTMENT OF AGRICULTURE— continued. THE ORCHARD TAX ACT, 1927, DEPOSIT ACCOUNT— continued. Balance-sheet as at 31st March, 1933.

General ' Fire t>ught-tax under Section 4. ■ Purposes Tax — ' ■ Total. under Section 3. waimea. Gisborne. Marlborough. Christchurch. i Rangiora. Wairarapa. Te Kauwhata. Liabilities. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. I £ s. d. £ s. d. Creditors— Departmental .. .. .. .. .. .. 267 ] 6 10 10 19 0 2 19 6 2 4 6! 920 050 .. 150 294 11 10 Suspense Accounts.. .. .. .. .. .. .. 084 .. .. .. 356 .. .. .. 3 13 10 Appropriation Accounts .. .. .. .. .. .. 1,084 7 9 608 17 6 8 15 0 77 1 5 74 3 11 5 7 10 5 10 1 58 18 0 1,923 1 6 1,352 12 11 619 16 6 11 14 6 79 5 11 86 11 5 5 12 10 5 10 1 60 3 0 2,221 7 2 Assets. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Sundry debtors — Departmental .. .. .. .. .. .. .. 429 0 3 19 19 6 6 5 6 33 9 11 45 4 0 .. .. 15 5 0 549 4 2 General .. .. .. .. .. .. .. 263 19 11 24 16 10 4 9 8 43 2 0 24 11 8 3 19 4 3 6 0 26 8 0 394 13 5 Cash in Deposit Account .. .. .. .. .. .. 659 12 9 575 0 2 0 19 4 2 14 0 16 15 9 1 13 6 2 4 1 18 10 0 1,277 9 7 1,352 12 11 619 16 6 11 14 6 79 5 11 86 11 5 5 12 10 5 10 1 60 3 0 2,221 7 2

B.—l [Pt. IV].

AUDIT DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 44,025 14 4 By Fees Account .. .. .. .. 31,802 II 11 Books, &c. .. .. ~ .. 119 2 10 Excess of expenditure over income .. .. 22,079 6 8 Allowances, London and Samoa .. .. 189 0 2 Allowances, higher duties .. .. .. 10 0 0 Law-costs .. .. .. .. 14 14 0 Office fittings .. . . .. .. 145 8 6 j Postages .. .. .. .. 311 7 8 Rent .. .. .. .. .. 1,411 15 9 Telephone services .. .. .. 176 2 6 Temporary assistance .. .. .. 859 17 5 Travelling-expenses .. .. .. 5,422 11 9 Contingencies .. .. .. .. 110 Depreciation .. .. .. .. 218 19 5 Printing and stationery .. .. .. 283 18 1 Transfer and removal expenses .. .. 524 5 11 i Overtime and meal allowances .. .. 159 8 3 Assets provisionally written off .. .. 8 11 0 £53,881 18 7 £53,881 18 7 £ s. d. : £ s. d. To Balance .. .. .. .. .. 22,079 6 8 By Excess of expenditure over income .. .. 22,254 15 11 Fees remitted .. .. .. .. 26110 Interest on capital .. .. . . 148 18 3 £22,254 15 11 £22,254 15 II Note.—The following charges are included for which the Department possesses no parliamentary appropriation : (1) Rental value as assessed by Public Works Department; (2) interest on capital. Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 3,418 14 10 Furniture and fittings .. ..' .. 1,910 0 4 Treasury Adjustment Account .. .. 22,773 4 5 Mechanical appliances .. .. .- 305 18 0 Creditors— £ s. d. Books .. .. .. .. .. 1,196 1 9 Departmental .. .. .. 28 5 1 Stationery .. .. .. .. .. 163 211 Sundry .. .. .. 288 14 5 Stamps " .. .. .. .. .. 43 3 2 316 19 6 Debtors— £ s. d. Fees paid in advance .. .. .. 23 3 6 Departmental .. .. 102 6 0 Depreciation reserve .. .. .. .. 2,189 1 8 Sundry .. .. ..2,745 15 10 Writings-off, Suspense .. .. .. 8 11 0 2,848 110 Assets in Suspense .. .. .. .. 811 0 Excess of expenditure over income .. .. 22,254 15 11 £28,729 14 11 £28,729 14 11 J. H. Fowler, F.R.A.N.Z., Chief Clerk. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. —G. F. C. Campbell, Controller and Auditor-General.

BANK OF NEW ZEALAND SHARES ACCOUNT. Income and Expenditure Account foe the Year ended 31st Maech, 1933. Expenditure. £ s. d. [ Income. £ s. d. To Interest on consolidated stock .. ~ 32,500 0 0 By Dividends received and declared for the year 187,500 0 0 Management charges on consolidated stock .. 258 10 9 Excess of income over expenditure .. 154,741 9 3 £187,500 0 0 ! £187,500 0 0 Balance-sheet as at 31st Maech, 1933. Liabilities. Assets. Capital Account — £ £ s. d. Bank of New Zealand shares (at nominal £ s. d. New Zealand consolidated stock — value) — 3J per cent.. 1940 .. .. 500,000 500,000 preference A shares .. .. 500,000 0 0 4 per cent., 1943-63 .. .. 375,000 1,375,000 preference B shares .. .. 1,375,000 0 0 875,000 0 0 234,375 long-term mortgage C shares .. 234,375 0 0 Bank of New Zealand Shares Account: Invest- Dividends declared but not paid .. .. 91,406 5 0 ment Account .. .. .. .. 984,375 0 0 Treasury Adjustment Account .. .. 69,985 18 0 Capital reserve .. .. .. .. 250,000 0 0 Accrued interest on consolidated stock .. 6,650 13 9 Excess of income over expenditure .. .. 154,741 9 3 £2,270,767 3 0 £2,270,767 3 0 Accumulated profits to 31st March, 1933, £2,611,832, credited to the Consolidated Fund. G. C. Rodda, F.R.A.N.Z., Accountant to the Treasury. 1 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 comment that no charge for the cost of exchange on payments made in London is included in the account. —J. H. Fowleb, Deputy Controller and Auditor-General.

B.—l [PT. IV],

COOK ISLANDS DEPARTMENT. Income and Expendituee Account foe the Yeae ended 31st Maech, 1933. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. 1,187 11 3 By Balance carried down .. .. .. 2.145 15 10 Advertising, &c. .. .. .. .. 21 17 2 Freight, cartage, &c. .. .. .. 1 14 0 Fuel, light, fee. .. .. .. .. 46 11 4 Expenses of visit to the Cook Islands of Minister for the Cook Islands and Private Secretary .. .. .. .. 186 4 9 Office expenses .. .. .. .. 4 0 5 Postages, telegrams, &c. .. .. .. 218 9 3 Printing and stationery .. .. .. 59 15 9 Rent .. .. .. .. .. 119 0 0 Telephone services .. .. .. 31 4 2 Travelling-allowances .. .. .. 124 18 8 Depreciation .. .. .. .. 144 9 1 £2,145 15 10 £2,145 15 10 £ s. d. £ s. d. To Balance brought down .. .. .. 2,145 15 10 By Excess of expenditure over income .. .. 16,195 12 11 Grants to Cook Islands Administration .. 13,850 0 0 Interest on capital .. .. .. 199 17 1 £16,195 12 11 £16,195 12 11 Note.—The following charges for which the Department possesses no parliamentary appropriation are included : (a) Rental value assessed by the Public Works Department; (b) interest on capital. COOK ISLANDS ADMINISTRATION (RAROTONGA TREASURY). Income and Expendituee Account foe the Year ending 31st Maech, 1933. Expenditure. Income. Dr. £ s. d. Local Grants from N.Z. Total To Agriculture Revenue. Government. Revenue. Experimental farm.. .. 245 12 10 ~ . . °{- £ s. d. £ s. d. £ s. d. Fruit Inspection Department 2,176 211 Cy agnculture -c ~ r , F -d Lxpenmental iarm .. 159 9 6 Fruit Development Reserve „ *~ T ~ ~ , . _ *„. . „ " -pi j n 026 0 4 fruit Inspection Department 2,864 13 6 Fruit Development Reserve 4,447 16 1 Fund •• •• 26 0 4 Aitutaki salaries .... 668 18 5 Aitutaki Wharf .. .. 152 6 2 ~,,,.„„ , 3 >°J°, ° * ■■• ■ ! > O5O 3 4 Ammunition .. .. 69 14 10 Aitutaki Wharf .. .. 285 4 3 .. 285 4 3 Atiu salaries .. .. 78 0 0 BeTine 715 6 715 6 Benzine 63 ' '' 17 I CoprTexport duty .'.' '.'. 979 910 '.'. 979 910 Court" •' " 417 11 6 Customs duties .. .. 9,723 111 .. 9,723 111 Customs and Treasury' " 967 11 7 Cinema licenses .. ■•">?s " „i° ° ° Education .. .. .. 7,890 18 6 Court fees and fines .. WU 0 .. 368 11 0 Film censorship 26 18 11 Dog-tax 83 10 0 .. 83 10 0 F™ P I! - 2,3n Education. .. 250 14 6 8,300 0 0 8,550 14 6 Furniture (repairs, fee.) .. 11l 5 6 £" ? " 2 339 19 6 2MB Ifl 6 Government buildings (repairs, & e.) 606 16 2 " ][ .'. 'o 0 " 'I 0 0 Headstones for soldiers graves 5 6 4 „ .. , ", ~ ; . _ " ",; , -_„ ~ „ „ .„„ " Hospital and medical services .. 8,482 8 5 Hospital and medical services 946 19 11 5,550 0 0 6,496 19 11 Liquor : .. .. 1004 12 5 ff UOr , l ' oB3 « 8 •• L«» ? 8 Mail subsidy .. .. 10 0 0 Carriage fees . .. 39 11 0 .. 39 11 0 Mangaia salaries .. .. 159 7 0 Mauke public building .. 200 0 0 .. 200 0 0 Manfhiki and Rakahanga salaries 20117 3 Miscellaneous services .. 00 0 .. 010 0 Mauke salaries . '.. 454 14 11 f f , _ " - ™t U a l " 264 14 2 Miscellaneous expenses .. 439 311 Native Land Court fees .. 1 .. 16 9 0 Mitiaro salaries * .. .. 83 7 4 l^ «* fees .." " , •" ° " ~„ ' Penrhyn salaries .. .. 273 15 6 Post Office receipts .. 1,175 4 2 .. I,H 2 Police 1,262 10 11 Post Office box rents .. 7 3 6 .. 7 3 6 Post Office 1,420 15 3 £ rm t tag J" 4 2 .. 9 Printing 88 9 7 Rents •• •• .. 293 0 0 .. 293 0 0 Msonei :: :: :: 33529 Roadrat T •■ 10 102 , 12 . ° Public-works expenses .. 535 0 0 Shipping-fees .. .. 1 0 .. 117 0 Pukapuka salaries .. .. 258 1 0 w;• n " 3 ' 428 ° 6 ■• 3 > 428 ° 6 Radiogram* •■ ■• 157 810 Stock Publxc Works DepartResident Commissioner's Depart- „, , '" , ' ° ' ■' , „ . ment .. .. .. 1,857 3 6 Stamp duties .. .. 19 4 0 .. Roads, bridges, culverts, and telephones " • • 6 8 .. 194 6 8 foreshore. .... 829 7 1 Tradmg licenses .. ■■ .. 553 7 6 Reef rassaees 6 4 0 Trucks 110 0 0 .. 110 0 0 Keel passages .. a 4 O Water rates .. .. 473 12 5 .. 473 12 5 Stamp printing, dies, &c. .. 61 2 3 Wireless services 1 085 2 5 1 085 % K Subsidy, destruction of flving- Wireless services .. 1,085 Z 5 .. 1,085 2 5 foxes and rats .. . 13115 5 Storm Reparation Fund .. 99 13 4 .. 99 13 4 Stock, Public Works Department 10 5 7 E * cess of expend,turc over Superannuation subsidy .. 215 3 5 moome *' 733 3 6 - 1 > 733 8 6 Survey expenses .. .. 67 16 6 Telephones .. .. .. 121 6 9 Travelling-expenses .. . . 51 12 0 Trucks (maintenance) .. 277 19 2 Water expenses .. .. 206 4 8 Wireless services .. .. 1,540 17 11 Storm Reparation Fund .. 2,325 16 7 Depreciation .. .. 2,145 2 9 £43,041 7 1 £29,191 7 1 £13,850 0 0 £43,041 7 1

B.—l [Pt. IV].

COOK ISLANDS DEPARTMENT— continued. Balance-sheet as at 31st March, 1933.

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 comment is appended : The Cook Islands Treasury Begulations provide for a local audit once in two years. The Audit Officer visited there in 1932, and the departmental figures have therefore been accepted for the Cook Islands Administration for 1932-33. —G. F. C. Campbell, Controller and Auditor-General.

CEOWN LAW OFFICE. Income and Expenditure Account for the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 4,575 14 1 By Law-costs .. .. .. .. 521 7 3 Annual certificates .. .. .. 24 3 0 Balance .. .. .. .. .. 4,814 4 9 Printing and stationery .. .. .. 100 15 3 Postages .. .. " .. .. .. 17 18 4 Purchase of law reports, &0... .. .. 47 16 6 Telephone subscriptions .. . . .. 81 5 8 Travelling-expenses .. .. .. 0 3 0 Advertising, newspapers, &c. .. .. 3 18 0 Office fittings, repairs, and requisites .. .. 21 12 10 Sundry expenses .. .. .. .. 5 10 10 Rent .. .: .. .. .. 260 0 0 Depreciation .: ~ .. .. 196 14 6 £5,335 12 0 £5,335 12 0 £ s. d. . £ s. d. To Balance brought down .. .. .. 4,814 4 9 By Excess of expenditure over income .. .. 4,983 8 6 Interest on capital .. .. .. .. 169 3 9 £4,983 8 6 £4,983 8 6 Note. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value of premises assessed by Public Works Department; (b) interest at 4J per cent, on capital. Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 3,836 4 7 Furniture and fittings .. .. .. .. 364 13 8 Creditors— £ s. d. Mechanical office appliances .. .. .. 62 5 0 Sundry .. .. .. 919 2 Library .. .. .. .. .. 3,409 511 Departmental .. .. 16 17 8 Payments in advance .. .. .. .. 34 13 8 26 16 10 Excess of expenditure over income .. .. 4,983 8 6 Depreciation Reserve .. .. .. .. 2,256 7 6 Treasury Adjustment Account .. .. .. 2,734 17 10 £8,854 6 9 £8,854 6 9 Arthur Fair, Solicitor-General. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —G. F. C. Campbell, Controller and Auditor-General.

— Departmental. | | T ° ta '- Liabilities. £ s. d. £ s. d. £ s. d. Capital .. .. .. .. . , .. 4,423 15 9 .. 4,423 15 9 Accumulated funds .. .. .. .. .. .. 80,576 0 9 80,576 0 9 Creditors— Departmental .. .. .. .. .. 2 0 11 .. 2 0 11 Sundry . . .. .. .... .. 113 448 15 7 449 16 10 Depreciation Reserve .. .. . . .. .. 624 14 10 .. 624 14 10 Storm Reparation Fund .. .. .. .. .. 4,648 2 11 4,648 2 11 Reserves .. .. .. .. .. .. .. 5,905 3 8 5,905 3 8 Treasury Adjustment Account .. .. .. .. 15,574 16 5 .. 15,574 16 5 20,626 9 2 91,578 2 11 112,204 12 1 Assets. £ s. d. £ s. d. £ s. d. Land .. .. .. .. .. .. .. 9,797 15 0 9,797 15 0 Buildings .. .. .. .. .. .. 4,248 18 5 43,05119 1 47,300 17 6 Water works and tanks .. .. .. .. .. 7,177 4 5 7,177 4 5 Telephone system .. .. .. . . . . .. 704 4 4 704 4 4 Plant and tools .. .. .. .. .. .. 4,164 12 10 4,164 12 10 Furniture and fittings .. .. .. .. .. 174 17 4 4,497 19 2 4,672 16 6 Boats .. .. . . .. . . . . .. 312 7 11 312 7 11 Motor-vehicles .. .. . . . . . . .. 992 13 0 992 13 0 Stocks on hand and stamps .. .. .. .. 7 0 6 2,322 15 1 2,329 15 7 Sundry debtors .. .. .. .. .. .. 3,257 5 7 3,257 5 7 Fixed deposits .. .. .. .. .. .. 9,404 17 0 9,404 17 0 Cash .. .. .. .. .. .. .. 4,161 6 0 4,161 6 0 Excess of expenditure over income . .. .. 16,195 12 11 1,733 3 6 17,928 16 5 20,626 9 2 91,578 2 11 112,204 12 1

B. —1 [PT. IV].

CUSTOMS DEPARTMENT. Revenue Account foe the Year ended 31st March, 1933. Dr. £ b. d. £ s. d. Gr. £ a. d. To Administrative charges— By Customs and Excise duties .. .. 6,137,109 8 10 Salaries .. .. 59,449 3 2 Beer duty .. .. .. .. 653,325 7 6 Pay of non-permanents .. 1,861 18 6 Brewery supervision fees .. .. 931 12 4 Allowances, overtime, and Customs fines .. .. .. .. 283 4 4 rewards .. .. 2,019 1 0 Customs agents'license fees .. .. 377 10 0 Expenses of Official Repre- Distillation Act fees .. .. .. 167 0 0 sentatives, London .. 729 16 8 Gold-export duty .. ... .. 15,635 13 9 Expenses of Official Repre- Hop-beer license fees .. .. .. 107 0 0 sentative, New York .. 2,142 610 Sale of seizures .. .. .. 25 5 2 Postages and telegrams .. 839 13 3 Sales tax .. .. .. .. 39,847 16 10 Printing and stationery .. 1,210 17 9 Sales Tax Act fees .. .. .. 103 0 0 Telephone services .. 685 14 10 Timber-export duty .. .. .. 174 0 8 Services rendered by other Tobacco Act license fees .. .. 401 15 1 Departments .. .. 1,204 8 5 Warehouse license fees .. .. .. 10,436 15 8 Transfer and removal ex- Territorial revenue .. .. .. 10 0 penses .. .. 31 0 0 Travelling allowances and expenses .. .. 314 18 10 Rent .. .. .. 4,565 8 6 Maintenance and repairs .. 105 6 10 Miscellaneous expenses .. 2,004 19 4 77,164 13 11 I.R.A.—Administrative expenses .. .. Cr. 1 12 2 77,163 1 9 Grants to Cook and Niue Islands Governments .. .. .. .. 3,015 0 0 Depreciation .. .. .. .. 1,043 15 4 Balance carried down .. .. .. 6,777,704 13 1* £6,858,926 10 2 £6,858,926 10 2 £ s. d. £ s. d. To Interest on capital .. .. .. 1,343 12 10 By Balance brought down .. .. .. 6,777,704 13 1 Excess of revenue over expenditure .. 6,776,361 0 3 £6,777,704 13 1 £6,777,704 13 1 Note.—Percentage cost of collection, including depreciation and interest on capital, 1-1598 = £1 3s. 2d. Balance-sheet as at 31st March, 1933. Liabilities. Assets. £ s. d. Capital— £ s. d. £ s. d. Land .. .. .. .. .. 8,202 0 0 Consolidated Fund Capital Buildings .. .. .. .. 12,198 10 9 Account .. .. 9,221 16 11 Cycles .. .. .. .. .. 43 13 11 Public Works Department Ex- Furniture and fittings .. .. .. 8,385 6 8 penditure Account .. 20,700 10 9 Mechanical office appliances .. .. 1,092 16 4 29,922 7 8 Stationery .. .. .. .. 553 811 Creditors— Stamps .. .. .. .. .. 90 18 2 Departmental .. .. 342 12 6 Saleable books .. .. .. .. 20 12 6 Sundry .. .. .. 656 5 6 Uniform trimmings .. .. .. 24 18 0 998 18 0 Testing and gauging instruments .. .. 766 911 Fees paid in advance .. .. .. 9,181 6 2 Debtors — £ s. d. Depreciation Reserve .. .. .. 10,303 0 8 Departmental .. .. 16,466 16 5 Amounts held on deposit— Sundry .. .. .. 5,110 3 6 Customs duties .. ..57,19113 8 21,576 19 11 Immigration Restriction Acts.. 1,280 0 0 Deposit Accounts— 58,471 13 8 Receiver-General .. .. 43,655 0 0 Excess of revenue over expenditure .. .. 6,776,361 0 3 Collectors of Customs .. 13,536 13 8 Immigration Restriction Acts 1,280 0 0 58,471 13 8 Treasury Adjustment Account .. 6,773,810 17 8 £6,885,238 6 5 J £6,885,238 6 5 Note. —The Revenue Account includes the following charges for which the Department possesses no parliamentary appropriation : (a) Services of Marine Department officers ; (6) rental value as assessed by Public Works Department; (c) interest on capital. Depreciation has been allowed for on balance of assets as at Ist April, 1932, the total charge being carried to Depreciation Reserve. Credit has been taken without appropriation for services rendered to Internal Affairs and Marine Department. E. D. Good, for Comptroller of Customs. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —J. H. Fowler, Deputy Controller and Auditor-General.

3—B. 1 [PT. IV].

B.—l [PT. IV].

DEFENCE DEPARTMENT. Headquarters General Activities Revenue Account for Year ended 31st March, 1933.

General Head- Northern Central Southern Total quarters. Command. Command. Command. lotai. Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Pay, military, civil, and Territorial .. .. 23,006 3 8 5,98113 4 6,544 0 4 4,716 15 9 40,248 13 1 Grants for rifle shooting and purchase of and 51 16 8 6 4 0 .. .. 58 0 8 engraving of medals Medical examinations, attendance, and hospital 120 7 6 11 7 0 32 19 6 32 12 11 197 6 11 charges Advertising, printing, stationery, postages, tele- 1,572 19 2 316 3 4 190 0 9 215 18 4 2,295 1 7 grams, telephones, repairs, cleaning, laundering, &c. Maintenance and hire of drill-halls, offices, build- 682 11 4 781 8 6 624 3 10 631 16 1 2,719 19 9 ings, parade - grounds, camps, rifle ranges, boat-sheds, &c. Compensation for sickness and accidents .. .. 48 15 7 25 7 4 46 12 10 120 15 9 Rations, forage, fuel, light, and water.. .. 910 12 4 605 7 4 482 4 8 431 11 11 2,429 16 3 Courts of inquiry and legal expenses .. .. 4 110 330 .. .. 7 14 0 Travelling allowances and expenses, removal ex-- 1,502 8 3 1,071 0 1 622 6 3 822 10 4 4,018 4 11 penses, rail, steamer, tram, motor, and ferry fares, freights, cartage, and motor licenses, &c. Hire and maintenance of horses .. .. 425 13 4 115 2 3 118 6 4 182 12 2 841 14 1 Horses died or destroyed and written off . . 7 4 0 .. 16 18 0 40 0 0 64 2 0 Clothing, stores, and ammunition .. .. 12,663 16 1 194 13 9 258 17 6 71 3 2 13,188 10 6 Stores lost, broken, destroyed, &c, written off .. 26 15 2 2 14 4 18 16 2 .. 48 5 8 Allowances and expenses of officers undergoing 824 18 6 .. .. .. 824 18 6 training abroad Reconditioning amatol-filled shell .. .. 2,92110 6 .. .. .. 2,92110 6 Rifle Clubs. Proportion of pay of military staff .. .. 79 10 11 250 0 0 250 0 0 250 0 0 829 10 11 Rail fares.. .. .. .. .. .. 33 4 4 119 14 7 2 0 0 154 18 11 Small-arms ammunition issued free and at less 397 10 8 1,066 1 7 4,252 3 0 5,493 10 11 11,209 6 2 than cost Proportion of cost of maintenance of ranges and 2 5 0 50 0 0 125 0 0 150 0 0 327 5 0 buildings used Miscellaneous charges .. .. .. .. 14 4 1 16 3 2 41 8 7 71 15 10 Non-effective Services. Contribution to pensions of Imperial N.C.O.s on ; 36 19 9 .. .. .. 36 19 9 loan Expenses in connection with injuries sustained by 25 0 0 .. .. .. 25 0 0 civilian by shell explosion Loss on surrender of lease Carterton Drill Hall .. .. 437 0 0 .. 437 0 0 written off Rents written off as irrecoverable .. .. 66 0 8 31 8 7 14 1 6 .. Ill 10 9 Difference between book value (less depreciation 2,863 3 10 .. .. .. 2,863 3 10 reserve) and proceeds of sale of surplus stores Depreciation on— ■ Buildings .. .. .. .. 865 9 0 5,820 14 11 1,990 0 9 3,165 4 9 11,841 9 5 Libraries .. .. .. .. 39 4 7 5 4 1 15 3 10 15 7 56 9 6 Motor-vehicles .. .. .. .. 67 16 6 .. .. .. 67 16 6 Furniture and mechanical appliances .. 557 12 3 249 15 8 379 12 0 351 5 1 1,538 5 0 49,722 0 8 16,658 5 9 16,519 0 11 16,655 18 5 99,555 5 9 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Excess of expenditure over income brought down 48,546 16 0 15,068 17 4 13,216 14 11 12,666 17 7 89,499 5 10 Interest on capital at 4£ per cent. .. .. 11,675 6 9 13,739 9 11 6,846 0 6 8,162 15 3 40,423 12 5 60,222 2 9 28,808 7 3 20,062 15 5 20,829 12 10 129,922 18 3

B.—l [Ft .IV].

DEFENCE DEPARTMENT—continued. Headquarters General Activities Revenue Account for Year ended 31st March, 1933 — continued. Cr. By Rent of quarters and buildings, light, and water — £ s. d. £ s. d. General Headquarters .. .. .. .. .. .. .. .. 1,162 11 8 Northern Command .. .. .. .. .. .. .. .. .. 666 19 11 Central Command .. .. .. . . .. .. .. .. .. 670 11 8 Southern Command .. .. .. .. .. .. .. .. .. 2,393 17 7 4,894 0 10 Grazing rights on rifle ranges and reserves— General Headquarters .. .. .. .. .. .. .. ~ 656 Northern Command .. .. .. .. .. .. .. .. .. 122 13 6 Central Command .. .. .. .. .. .. .. .. .. 751 13 6 Southern Command .. .. .. .. .. .. .. .. .. 657 6 3 1,537 18 9 Use of departmental horses— Northern Command .. .. .. .. .. .. .. .. .. 799 15 0 Central Command .. .. .. .. .. .. .. .. .. 1,880 010 Southern Command .. .. .. .. .. .. .. .. .. 739 12 0 3,419 7 10 Purchase of discharge: General Headquarters .. .. .. .. .. .. .. 500 Fines: General Headquarters .. .. .. .. .. .. .. .. .. 176 Insurance recovered on account of Reefton Drill-hall destroyed by fire (in excess of net book value) Southern Command .. .. .. .. .. .. .. .. .. 198 5 0 Excess of expenditure over income carried down — General Headquarters .. .. .. .. .. .. .. .. 48,546 16 0 Northern Command .. .. .. .. .. .. .. .. .. 15,068 17 4 Central Command .. .. .. .. .. .. .. .. .. 13,216 14 11 Southern Command .. .. .. .. .. .. .. .. 12,666 17 7 89,499 5 10 £99,555 5 9 By Excess of expenditure over income after charging interest on capital— £ s. d. £ s. d. General Headquarters .. .. .. .. .. .. .. .. 60,222 2 9 Northern Command .. .. .. .. .. .. .. .. .. 28,808 7 3 Central Command .. .. .. .. .. .. .. .. .. 20,062 15 5 Southern Command .. .. .. .. .. .. .. .. .. 20,829 12 10 129,922 18 3 £129,922 18 3

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

General Head- Northern Central Southern Total quarters. Command. Command. Command. lotai. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Administration charges per head of trainees (Terri- 1175 1191 125 0136 310 torials and Cadets), excluding non-effective services and interest on capital Cost of assistance to Rifle Clubs per head of members 2 12 8 114 8 28 10 2 10 2 274

B.—l [PT. IV].

DEFENCE DEPARTMENT— continued. Territorial Forces Revenue Account for the Year ended 31st March, 1933.

Cadet Force Revenue Account for the Year ended 31st March, 1933.

— Northern Command. Central Command. Southern Command. Total. Dr. £ s. d. £ s. d. £ s. d. £ s. d. To Pay, military, civil, and Territorial .. .. .. 13,344 0 0 13,022 16 8 14,404 15 4 40,77112 0 Clothing, stores, and ammunition 15,699 0 1 10,023 8 11 11,764 3 0 37,486 12 0 Medical examination, attention, and hospital charges, &c. 101 9 9 155 3 4 90 3 5 346 16 6 Advertising, printing, stationery, postage, telegrams, 938 9 5 810 12 10 836 14 3 2,585 16 6 telephones, repairs, cleaning, and laundry Hire and maintenance of drill-halls, offices, buildings, 443 3 9 1,010 4 5 324 8 8 1,777 16 10 parade-grounds, rifle ranges, camps, launches, &c. Rations, forage, fuel, light, and water .. .. 1,757 14 1 2,083 10 2 2,334 3 11 6,175 8 2 Engraving medals and trophies .. .. .. 0 16 6 0 18 6 0 19 10 2 14 10 Subsidies to officers' clubs .. .. .. .. 37 10 0 37 10 0 75 0 0 150 0 0 Hire and maintenance of horses 827 8 7 1,389 17 3 774 16 0 2,992 110 Grants towards maintenance of regimental bands .. 300 0 0 300 0 0 400 0 0 1,000 0 0 Travelling allowances and expenses, rail, steamer, tram, 4,054 2 11 4,551 15 2 4,210 3 10 12,816 1 11 motor, and ferry fares, freights, cartage, and motorStores lost, broken, destroyed, &c, now written-off .. 77 2 3 112 8 10 70 17 8 260 8 9 37,580 17 4 33,498 6 1 35,286 5 11 106,365 9 4 £ s. d. £ s. d. £ s. d. £ s. d. To Excess of expenditure over income brought down .. 37,580 17 4 33,498 6 1 35,286 5 11 106,365 9 4 Interest on capital at 4i per cent 5,569 3 1 5,562 2 7 6,014 17 10 17,146 3 6 43,150 0 5 39,060 8 8 41,301 3 9 123,511 12 10 Cr £ s. d. £ s. d. £ s. d. £ s. d. By Balance carried down 37,580 17 4 33,498 6 1 35,286 5 11 106,365 9 4 37,580 17 4 33,498 6 1 35,286 5 11 106,365 9 4 £ s. d. £ s. d. £ s. d. £ s. d. By Excess of expenditure over income after charging interest 43,150 0 5 39,060 8 8 41,301 3 9 123,511 12 10 on capital 43,150 0 5 39,060 8 8 41,301 3 9 123,511 12 10 Cost per head of Territorials— £ s. d. £ s. d. £ s. d. £ s. d. Exclusive of Headquarters administrative expenses and 14 18 0 13 12 10 12 17 10 13 15 9 interest on capital Including Headquarters administrative expenses .. 18 14 6 16 12 8 15 8 9 16 16 9

Northern Command. Central Command. Southern Command. Total. /> £ s. d. £ s. d. £ s. d. £ s. d. To Pay, military, civil, and Territorial 5,056 15 7 5,899 12 8 7,821 5 5 18,777 13 8 Clothing, stores, and ammunition 5,348 19 2 3,074 12 6 4,010 10 4 12,434 2 0 Medical fees, attendance, and hospital fees .. .. .. 6 19 0 .. 6 19 0 Advertising, printing, stationery, postages, telegrams, 123 1 8 149 19 0 144 13 3 417 13 11 telephones, repairs, cleaning, and laundering, &c. Hire and maintenance of drill-halls, offices, buildings, 49 12 11 331 19 4 19 9 2 401 1 5 parade-grounds, rifle ranges, camps, launches, &c. Rations, forage, fuel, light, and water .. .. 57 19 7 88 17 9 188 6 1 335 3 5 Prizes for rifle snooting, and engraving medals and trophies 026 10 00 10 70 20 96 Subsidies to officers' clubs .. .. .... 37 10 0 37 10 0 75 0 0 150 0 0 Hire and maintenance of horses .. .. .. •■ 89 92 900 98 92 Travelling allowances and expenses, rail, steamer, tram, 579 6 5 279 18 11 323 0 8 1,182 6 0 and ferry fares, freight, cartage, and motor licenses Stores lost, broken, destroyed, &c., now written off .. 43 6 11 16 15 3 48 5 5 108 7 7 11,296 14 9 9,985 13 7 12,649 17 4 33,932 5 8 £ s. d. £ s. d. £ s. d. £ s. d. To Excess of expenditure over income brought down .. 11,296 14 9 9,985 13 7 12,649 17 4 33,932 5 8 Interest on capital 1,304 11 8 1,532 13 11 2,230 6 5 5,067 12 0 12,601 6 5 11,518 7 6 14,880 3 9 38,999 17 8 Q r £ s. d. £ s. d. £ s. d. £ s. d. By Balance'carried down - 11,296 14 9 9,985 13 7 12,649 17 4 33,932 5 8 11,296 14 9 9,985 13 7 12,649 17 4 33,932 5 8 £ s. d. £ s. d. £ s. d. £ s. d. By Excess of expenditure over income after charging interest 12,601 6 5 11,518 7 6 14,880 3 9 38,999 17 8 on capital 12,601 6 5 11,518 7 6 14,880 3 9 38,999 17 8 Cost per head of Senior Cadets— £ s. d. £ s. d. £ s. d. £ s. d. Exclusive of Headquarters administrative expenses and 21010 228 1150 216 interest on capital Including Headquarters administrative expenses .. 674 526 4511 526

B.—l [PT. IV].

DEFENCE DEPARTMENT— continued. Aviation Revenue Account foe the Year ended 31st March, 1933. Dr. £ s. d. Cr. £ „. d. To Pay, military and civil .. .. .. 14,164 9 0 By Fees under Air Navigation Act, 1931 .. 188 2 8 Advertising, printing, stationery, postages, Rents received .. .. .. .. 605 2 7 telegrams, and telephones .. .. 492 15 6 Excess of expenditure over income carried down 38,270 9 9 Travelling allowances and expenses, motor, rail, and steamer fares, freights, and cartage 620 18 5 Expenses and upkeep of aircraft, stores, clothing, &c. .. .. .. .. 4,035 2 6 Aeroplane (Moth 914) crashed and written-off 285 0 6 Stores damaged, broken, &c., and written-off 261 17 5 Loss on sale of obsolete aeroplane and engines 3,030 10 11 Rations, fares, and other expenses of officers attending refresher courses .. .. 1,127 17 9 Compensation and medical expenses .. 181 4 6 Maintenance of aerodromes and buildings .. 621 8 5 New Zealand's proportion of expenses of International Commission on Air Navigation .. 62 19 6 Civil aviation : Grants to clubs for training pilots 2,070 0 0 Depreciation on— £ s. d. Buildings .. .. 3,559 4 8 Furniture .. .. 47 14 2 Aircraft, engines, power machinery, and motorvehicles .. .. 8,502 11 9 12,109 10 7 £39,063 15 0 £39,063~15~0 £ s. d. £ g . d. To Balance brought down .. .. .. 38,270 9 9 By Excess of expenditure over income after Interest on capital .. .. .. 12,093 18 11 charging interest on capital .. .. 50,364 8 8 £50,364 8 8 £50,364 8 8 Army Ordnance Stores Revenue Account for the Year ended 31st March, 1933. Dr. £ g. d. Cr. £ s . d . To Pay, military and civil .. .. .. 16,750 3 8 By Hire of stores .. .. .. .. 144 111 Medical fees and treatment .. .. 23 18 0 Excess of expenditure over income, carried down 23,052 5 8 Advertising, printing, stationery, postages, telegrams, telephones, repairs, cleaning, and laundering .. .. .. .. 307 6 4 Maintenance of buildings, fuel, light, power, and water .. .. .. .. .. 725 5 3 Travelling allowances and expenses, removal expenses, rail, steamer, and motor fares, freights, and cartage .. .. .. 979 8 7 Clothing, stores, and ammunition .. .. 51 15 0 Stores deficient, damaged, lost, &e., now written-off .. .. .. .. 407 9 11 Stores lost or destroyed while on loan for Earthquake Relief purposeg .. .. 2,447 410 Depreciation on — Buildings .. .. .. .. 1,345 110 Furniture .. .. .. .. 116 13 3 Motor-vehicles .. .. .. .. 42 0 11 £23,196 7 7 SmJmTTI £ s. d. £ s. d. To Balance brought down .. .. .. 23,052 5 8 By Excess of expenditure over income after charging Interest on capital .. .. .. 84,343 12 2 interest on capital .. .. .. 107,395 17 10 £107,395 17 10 £107,395 17 10 " Janie Seddon " Launch Revenue Account for the Year ended 31st March, 1933. m „ £ s. d. £ s. d. To Pay of crew .. .. .. .. 1,160 15 6 By Hire of vessel .. .. .. .. 1,135 3 9 Deck and engine-room stores .. .. 119 16 11 Towing targets .. .. .. .. '135 H 3 Fuel and water .. .. .. .. '285 19 1 Excess of expenditure over income, carried down 685 4 5 Maintenance, repairs, slip-dues, survey, &c. .. 128 11 5 License fees and telephone .. .. .. 36 15 0 Depreciation on vessel .. .. .. 224 1 6 £1,955 19 5 £1,955 19 5 £ 8. d. £ s . d. To Balance brought down .. .. .. 685 4 5 By Excess of expenditure over income after charging Interest on capital .. .. .. 168 1 2 interest on capital .. .. .. 853 5 7 £853 0 7 £853 5 7

B.—l [Pt. IV],

DEFENCE DEPARTMENT— continued. Balance-sheet as at 31st March, 1933. Liabilities. Assets. £ g. d. Capital Account— £ s. d. £ s. d. Land .. .. .. .. .. 318,688 16 10 Public Works Fund .. 1,308,834 10 5 Buildings.. .. .. .. .. 586,384 711 Consolidated Fund .. 2,194,905 16 5 Military stores and equipment— £ s. d. 3,503,740 6 10 Armament, heavy-gun and Value of gift assets .. .. 17,330 0 0 small-arm ammunition .. 1,013,203 19 0 Ordnance Depot stocks at Creditors— 3,521,070 6 10 vocabulary prices .. 1,318,73112 6 Departmental.. .. 2,819 1 7 Unit equipment and clothing . Sundry. .. .. 5,101 17 5 stocks .. .. 320,592 5 2 7,920 19 0 Air and marine craft, aviaRents received in advance .. .. .. 99 7 6 tion equipment, and stores 119,794 16 3 Depreciation Reserve Account .. .. 154,397 2 7 2,772,322 12 11 Stores Depreciation Reserve Account .. 184,618 16 3 Horses .. .. .. .. 1,841 2 5 Aviation Depreciation Reserve Account .. 23,579 0 3 Army Service Corps supplies .. 274 10 11 Nelson Rifle Prize Fund .. .. .. 1,086 0 0 Office furniture .. .. .. 15,456 15 0 Writings-off, Suspense Account .. .. 7,255 16 6 Mechanical office appliances .. 5,577 3 10 Treasury Adjustment Account .. .. 278,910 15 11 Libraries .. .. .. .. 1,129 19 2 Stationery and publications .. .. 4,799 13 4 Stamps .. .. .. .. 224 19 10 Medals and decorations .. .. 4,255 10 10 Defence vessel" Janie Seddon " 3,734 11 10 Consumable stores on board 8 13 4 3,743 5 2 Wireless installation, short-wave .. 553 13 2 Rents accrued .. .. .. 238 8 7 I Debtors— Departmental .. .. 154 12 2 Sundry .. .. .. 762 6 7 916 18 9 Fire Loss Suspense Account .. 3,140 8 10 Assets in Suspense .. .. .. 7,255 16 6 Nelson Rifle Prize Fund .. 1,000 0 0 Balance of interest on same 86 0 0 1,086 0 0 Excess of expenditure over income— Aviation Revenue Account 50,364 8 8 Ordnance Revenue Account 107,395 17 10 "Janie Seddon" Revenue Account .. .. 853 5 7 Headquarters Revenue Account .. .. 129,922 18 3 Territorial Revenue Account 123,511 12 10 Cadets Revenue Account .. 38,999 17 8 451,048 0 10 £4,178,938 4 10 £4,178,938 4 10 H. Turner, Under-Secretary of Defence. L. C. Forgie, Accountant. I hereby certify that the Revenue Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. —G. F. C. Campbell, Controller and Auditor-General.

EDUCATION DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1933. Expenditure. Income. To Balance from separate accounts — £ s. d. By Income from — £ s. d. Primary education .. .. .. 2,021,330 410 Primary-education reserves .. .. 76,095 9 8 Post-primary education .. .. 607,094 6 11 National endowment .. .. 53,220 18 1 Higher education .. .. .. 91,991 6 4 Balance as per Balance-sheet .. .. 2,997,946 16 4 Training of teachers .. .. .. 114,995 11 8 Native education .. .. .. 86,082 0 5 Physical training .. .. .. 2,288 11 1 Examinations .. .. .. 2,890 10 5 Miscellaneous .. .. .. 48,421 16 7 Special Schools and Child Welfare Branch 152,168 15 10 £3,127,263 4 1 £3,127,263 4 1 Note. —The following charges are included for which the Department possesses no parliamentary appropriation :— (a) Rental value of offices, &c, as assessed by the Public Works Department. (6) Interest on capital. Head Office Administration. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 27,501 9 1 By Payment by Teachers' Superannuation Fund Travelling-expenses .. .. .. 683 19 9 for clerical work, postage, and printing and Office requisites, advertising, &c. .. .. 44 5 2 stationery .. .. .. .. 1,040 0 0 Telephones .. .. .. .. 327 6 0 Sale of publications .. .. .. 200 2 10 Printing-and stationery .. .. .. 1,080 17 4 Recovery of salaries of officers for services in Postage, telegrams, &c. .. .. .. 815 9 6 connection with Electrical Wiremen's ExRent of offices (Government Buildings) .. 1,785 0 0 aminations .. .. .. .. 90 0 0 Depreciation on furniture .. .. .. 234 0 0 Balance transferred to other accounts .. 31,552 4 0 Interest on capital .. .. .. 410 0 0 £32,882 6 10 £32,882 6 10

B.—l [Pt. IV].

EDUCATION DEPARTMENT— continued. Income and Expenditure Account— continued. Primary Education.

£ s. d. £ s. d. £ s. d. To Head Office salaries and administration By School buildings: Rent of charges .. .. .. .. 11,922 9 2 school buildings .. .. 1,003 19 10 Public schools— Inspection: Fees for special Teachers'salaries .. ..1,375,247 19 9 examinations .. .. 189 6 6 Teachers'house allowance .. .. 33,860 6 6 School Journal sales .. .. 439 3 10 Teachers' removal expenses .. 950 9 3 Education Qazette — £ s. d. 1,410,058 15 6 Sales .. .. 49 12 1 Manual instruction— Advertising .. 163 17 0 Salaries .. .. .. .. 45,686 6 0 213 9 1 Capitation for material and incidentals 13,998 16 3 Miscellaneous recoveries for Handwork materials .. .. 119 3 2 education of foreign children 97 0 0 59,804 5 5 Recovery from Fire Insurance School and class libraries, including books Fund .. .. .. 6,354 16 10 supplied to pupils in necessitous cases .. 979 18 3 Balance carried to General Maintenance of school buildings, &c— Income and Expenditure Grants to Boards for maintenance .. 51,248 17 11 Account .. .. 2,021,330 4 10 Less portion charged to post primary for maintenance of district high schools (secondary departments) 1,180 0 0 50,068 17 11 Subsidies on voluntary contributions for upkeep of schools .. .. 588 0 0 School Committee allowances, £104,519 15s. 9d. ; less portion charged to post primary for district high schools (secondary departments), £3,300 .. .. .. 101,219 15 9 Rents of buildings for school purposes 3,222 14 0 155,099 7 8 Inspection of schools — Inspectors'salaries .. .. 20,537 10 3 Less charged to grading of teachers, £1,711 9s. 2d.; less charged to Head Office Administration, £649 13s. 9d. .. .. 2,361 2 11 18,176 7 4 Travelling-expenses .. .. 7,138 14 11 Transfer and removal expenses .. 680 8 4 Office requisites (including depreciation on furniture, &c.) .. .. 166 12 4 Clerical assistance .. .. 325 0 0 26,487 2 11 Grading and registration of teachers — Head Office salaries and administration 845 9 7 Portion of Inspectors'salaries .. 1,711 9 2 Expenses of appeals .. .. 232 19 0 2,789 17 9 Conveyance and board of pupils and instructors, including depreciation on departmental buses .. .. .. 87,091 2 6 Education Boards : Grants for administration and general purposes .. 30,018 7 9 Less part charged to post primary for district high schools .. .. 726 4 4 29,292 3 5 Correspondence School (primary department) — Head Office administration 50 0 0 Salaries .. .. .. .. 4,729 5 3 Books and stationery, £735 17s. sd. ; less recoveries from parents, £499 14s. 2d. .. .. .. 236 3 3 . . Postage .. .. .. .. 500 15 4 Rent of offices .. .. .. 229 0 0 Cleaning, lighting, heating, &c. .. 163 6 6 Depreciation on furniture, &c. .. 41 0 0 Telephone .. .. .. 9 13 Interest on capital .. .. 36 0 0 5,994 11 7 School Journal — Head Office administration .. 40 0 0 Salaries .. .. .. .. 371 10 10 Printing and despatch .. .. 3,029 3 4 Postage .. .. .. .. 1,295 3 9 Sundries .. .. .. 51 4 9 Rent ........ 56 0 0 4,843 2 8 ..' Education Gazette — Head Office administration .. 20 0 0 Salaries .. .. .. .. 175 0 0 Printing and despatching .. .. 852 10 6 Postage .. .. .. .. 264 17 0 Sundries .. .. .. 29 0 1 1,341 7 7 Postage .. .. .. .. .. .. 117 11 3 Printing and stationery .. .. .. .. 455 5 8 Rebuilding schools destroyed by fire .. .. .. 6,364 5 0 Alterations to buildings to diminish danger from earthquake .. .. .. .. .. .. 1,092 18 3 Miscellaneous .. .. .. .. .. 77 19 10 Interest on capital .. .. .. .. .. 225,815 16 6 £2,029,628 0 11 £2,029,628 0 11

B.—l [PT. IV].

EDUCATION DEPARTMENT— continued. Income and Expenditure Account — continued. Post-primary Education.

Expenditure. £ s. d. £ s. d. Income. To Head Office administration charges .. .. 4,683 10 0 By High schools — £ s. d. £ s. d. Salaries of teachers and instructors— Pupils'fees .. 2,438 10 9 Secondary schools .. .. .. 208,332 310 Endowment inTechnical schools .. .. .. 140,737 3 8 come applied Combined schools .. .. .. 32,941 11 0 to payment District high schools .. .. 60,740 2 4 of teachers' 442,751 010 salaries and Grants to Boards for general purposes— maintenance Secondary schools .. .. .. 26,28117 7 of buildings.. 24,928 16 10 Technical schools .. .. .. 29,921 18 6 27,367 7 7 Combined schools .. .. .. 6,250 11 5 Technical and cornDistrict high schools (part of grant to bined schoolsEducation Boards for general pur- Pupils' fees .. 7,667 0 0 poses, £726 4s. 4d.; part of grant to Endowment inEducation Boards for School Com- come applied mittee incidentals, £3,300) .. 4,026 4 4 to payment of Subsidies on voluntary contributions .. 275 17 2 incidentals .. 121 7 6 66,756 9 0 7,788 7 6 Grant to Marlborough High School Board Bent of school buildings and (Marlborough High School Act) .. .. 324 0 0 sites .. .. .. 216 4 3 Maintenance of buildings— Balance, carried to General Income Secondary schools .. .. .. 3,862 0 2 and Expenditure Account ..607,094 6 11 Technical schools .. .. .. 584 17 4 District high schools (proportion for secondary departments) .. .. 1,180 0 0 5,626 17 6 Alterations to buildings to diminish danger from earthquake .. .. 34 0 0 Rents of buildings for classes .. .. .. 1,142 158 Grading and registration of teachers — £ s. d. Head Office administration charges .. 306 0 0 Portion of Inspectors' salaries .. 258 8 5 Expenses of appeals .. .. 35 3 7 599 12 0 Inspection— Salaries of Inspectors .. .. 3,857 13 0 Less part charged to grading of teachers, £258 Bs. 5d.; less part charged to Head Office administration, £756 lis. 9d.) .. .. 1,015 0 2 2,842 12 10 Travelling-expenses .. .. 1,158 13 7 4,001 6 5 Conveyance of pupils and instructors .. .. 14,088 13 10 Manual instruction in secondary schools .. 2,724 7 8 Scholarships—• National .. .. .. .. 6,185 6 3 War bursaries .. .. .. 498 10 4 6,683 16 7 Correspondence School (secondary department) — Head Office administration .. .. 30 0 0 Salaries .. .. .. .. 3,198 8 11 Books and stationery, £928 2s. lOd.; less recoveries from parents, £479 ss. lOd. .. .. .. 448 17 0 Postage .. .. .. .. 250 7 7 Rent of offices .. .. .. 171 0 0 Cleaning, lighting, and sundries .. 106 11 9 Depreciation on furniture .. .. 30 0 0 Interest on capital .. .. 26 0 0 4,261 5 3 Compensation to contractor for delay in respect to contract for Wellington Boys' College building .. .. 1,003 8 0 Printing and stationery .. .. .. .. 124 6 4 Miscellaneous .. .. .. .. .. 9 14 10 Interest on capital .. .. .. .. .. 87,651 2 4 £642,466 6 3 £642,466 6 3

4 —B. 1 [PT. IV].

B.—l [Pt. IV].

EDUCATION DEPARTMENT— continued. Income and Expenditube Account — continued. Higher Education. Expenditure. £ s. d. Income. To Head Office administration charges .. .. .. 427 8 0 By Balance, carried to General In- £ s. d. Grants to — come and Expenditure Account 91,991 6 4 New Zealand University and University colleges for general purposes, &c. .. .. .. .. .. 32,270 8 0 New Zealand University and University colleges, being share of national-endowment revenue collected during 1932-33 .. .. .. .. .. 7,603 0 0 Scholarships and bursaries .. .. .. .. 14 ; 840 10 5 Miscellaneous .. .. .. .. .. 6 19 11 Interest on capital .. .. .. .. 36,843 0 0 £91,991 6 4 £91,991 6 4 Training of Teachers. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. .. 515 0 0 By Tuition fees of non-Government Training colleges— students .. .. .. 58 16 0 Salaries of staff (including staffs of Balance carried to General Income practising schools in excess of the usual £ s. d. and Expenditure Account .. 114,995 11 8 staffs as public schools) .. .. 25,663 12 1 Special instruction .. .. ■■ 1,743 13 1 Expenses in connection with transfer of staff .. 211 13 9 Printing and stationery .. . . 25 0 5 University college fees for students attending University classes .. .. 5,187 11 6 Science material .. .. . ■ 38 8 7 32,869 19 5 Allowances to students .. .. 72,681 13 7 Transport expenses .. .. .. 705 4 8 73,386 18 3 Miscellaneous .. .. .. • ■ • • 8 10 0 Interest on capital .. .. .. .. •. 8,27400 £115,054 7 8 £115,054 7 8 Native Education. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. .. 1,252 12 2 By Rent of buildings .. .. 22 15 7 Native schools — £ s. d. Tauranga Endowment Reserve Salaries .. .. .. •• 58,705 16 1 revenue .. .. .. 193 14 11 Manual instruction .. .. .. 128 7 10 Recovery from Fire Insurance Books, school requisites, &c. .. .. 992 4 3 Fund .. .. .. 61 4 0 Repairs to buildings .. .. .. 2,626 010 Balance carried to General Income Miscellaneous ' .. .. . • 36 10 10 and Expenditure Account .. 86,082 0 5 Removal expenses of teachers .. .. 928 7 1 Depreciation on buildings .. .. 4,787 0 0 68,204 6 11 Conveyance and board of children .. .. 3, 264 4 8 Inspection — Salaries of Inspectors .. .. 1,025 10 1 Travelling-expenses .. .. • ■ 612 16 3 1,638 6 4 Higher education: Scholarship allowances and expenses .. 4,265 16 6 Rebuilding of schools destroyed by fire .. .. .. 61 4 0 Miscellaneous .. .. • • ■ • • • 14 4 4 Interest on capital .. .. .. .. • • 7,659 0 0 £86,359 14 11 £86,359 14 11 Physical Education. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges .. .. 30 0 0 By Balance carried to General Income £ s. d. and Expenditure Account .. 2,288 11 1 Salaries of instructors .. .. 1,897 5 2 Travelling-expenses .. .. .. 251 11 6 2,148 16 8 Books and material .. .. • • • • • • 3 17 6 Postage .. .. ■• •• ■• ■• 230 Transfer and removal expenses of instructors .. .. 103 13 11 £2,288 11 1 £2,288 11 1

B. —1 [PT. IV].

EDUCATION DEPARTMENT— continued. Income and Expendittjbe Account — continued. Examinations. Expenditure. £ a. d. Income. £ s. d. To Head Office salaries and administration charges .. .. 2,070 19 2 By Fees for examinations and certiExaminers'and supervisors'fees •.. .. .. 1,321 18 4 ficates .. .. . • 2,035 13 6 Printing and stationery .. .. .. .. 876 5 1 Balance carried to General Income Eorwarding-charges, rent of buildings, &c. .. .. 163 710 and Expenditure Account .. 2,890 10 5 Postage .. • • • ■ • • • ■ 223 1 1 Rent of store, Wellington .. .. .. .. 92 0 0 Technological examinations . . .. .. .. 69 10 7 Sundries .. .. .. .. •■ ... 109 1 10 £4,926 3 11 £4,926 3 11 Miscellaneous. Expenditure. £ s. d. Income. £ s. d. To Accidents to school-children .. .. .. .. 27 19 0 By Registration fees .. .. 5 0 0 Exchange on salaries of teachers outside New Zealand .. 96 1 9 Balance carried to General Income Payment of amount equivalent of salary of teacher from date and Expenditure Account .. 48,42116 7 of death 11/1/32-31/1/32 .. .. .. .. 15 9 8 Teachers' Superannuation Fund: Government — £ s. d. Subsidy under Superannuation Act, 1927 (section 12) 43,000 0 0 Subsidy under Finance Act, 1925 (section 14) .. .. .. .. 4,388 2 9 47,388 2 9 Cost of raising loans .. .. .. • • ■ • 899 0 0 Miscellaneous .. .. .. •• •• 035 £48,426 16 7 £48,426 16 7 Special Schools and Child Welfare (Summary). Expenditure. Income. To Balances brought forward from separate ac- By Balance carried to General Income and Ex- £ s. d. counts — £ s. d. penditure Account .. .. .. 152,168 15 10 Education of the blind .. .. .. 1,860 14 6 Education of the deaf .. .. .. 6,638 10 6 Education of the feeble-minded .. .. 16,155 16 11 Child welfare .. .. .. .. 127,371 15 3 Stores Summary Account .. .. 141 18 8 £152,168 15 10 £152,168 16 10 Special Schools and Child Welfare — General Administration. Expenditure. £ s. d. Income. To Head Office salaries and administration charges.. 9,358 15 11 By Balance carried to separate special schools and £ s. d. child welfare accounts .. .. .. 9,358 15 11 £9,358 15 11 £9,358 15 11 Education of the Blind. Expenditure. £ s. d. Income. . £ s. d. To Head Office salaries and administration charges.. 50 0 0 By Maintenance fees .. .. .. .. 413 14 6 Maintenance of State wards in .Jubilee Institute Balance carried to Special Schools Summary for the Blind .. .. .. .. 470 15 3 Account. .. .. .. .. 1,860 14 6 Travelling-expenses of children .. .. 43 13 9 Interest on capital .. .. . . ..1,71000 £2,274 9 0 £2,274 9 0 Education of the Deaf. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges.. 350 0 0 By Maintenance fees .. .. .. .. 2,203 5 0 School for the Deaf — £ s. d. Deductions from salaries of staff for board and Salaries of staff .. .. 5,462 16 2 quarters provided .. .. .. 605 0 0 Maintenance of children .. 1,852 17 9 Balance carried to Special Schools Summary Maintenance of buildings .. 52 5 6 Account .. .. .. .. 6,638 10 6 Depreciation on buildings, &c. 441 0 0 7,808 19 5 Advertising .. .. .. .. 12 3 11 Travelling-expenses .. .. .. 279 12 2 Provision for bad debts .. .. .. 200 0 0 Interest on capita! .. .. .. .. 796 0 0 £9,446 15 6 £9,446 15 6

B.—l [Pt. IVI.

EDUCATION DEPARTMENT— continued: Income and Expenditure Account — continued. School for the Deaf. — Income from Bequests in the Hands of Public Trustee. (To be expended on amusements, &c., for inmates, not usually provided by the Department from parliamentary vote.) Expenditure. £ s. d. Income. £ s. d. To Expenditure on recreations, &c. .. .. 96 10 9 By Balance of income in Post Office Savings-bank .. 137 19 11 , Balance in hand, 31st March, 1933, carried to Income from bequests .. .. .. 131 14 9 Balance-sheet .'. .. .. .. 179 12 1 Interest on deposits in Post Office Savings-bank .. 6 8 2 £276 2 10 £276 2 10 Education and Training of the Feeble-minded. Expenditure. Income. £ s. d. To Balance (net cost) on— £ s. d. By Recoveries on account of travelling-expenses .. 26 12 2 Richmond School for Girls .. .. 4,139 12 1 Maintenance fees from parents, &c. .. .. 1,152 10 6 Otekaike School for Boys .. .. 12,632 19 3 Balance carried to Special Schools Summary of Head Office administration (non-institutional) 100 0 0 Income and Expenditure .. .. 16,155 16 11 Travelling-expenses .. .. .. 294 9 0 Postage .. .. .. .. 67 19 3 Provision for bad debts .. .. .. 100 0 0 £17,334 19 7 £17,334 19 7 Special School for Girls, Richmond. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 120 0 0 By Deductions from salaries of staff for board and Salaries of staff .. .. .. .. 1,775 0 7 quarters provided .. .. .. 330 0 0 Maintenance of inmates and staff .. .. 1,374 19 8 Sale of produce .. .. .. .. 10 7 2 Repairs to buildings .. . . 47 19 0 Balance, carried to Education and Training of Depreciation on buildings, &c. .. .. 457 0 0 the Feeble - minded Income and Expenditure Interest on capital .. .. .. .. 705 0 0 Account .. .. .. .. 4,139 12 1 £4,479 19 3 £4,479 1.9 3 Special School for Boys, Otekailte. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 250 0 0 By Sale of baskets, &c. .. .... 144 14 2 Salaries of staff .. .. .. .. 5,522 0 3 Deduction from salaries of staff for board and Maintenance of inmates and staff .. .. 4,896 10 2 quarters provided .. .. .. 1,425 0 0 Medical expenses of staff .. .. .. 10 0 Office expenses for farm .. .. .. 45 0 0 Repairs to buildings .. .. .. 145 18 1 Balance (profit) from Farm Account .. .. 237 13 8 Bad debts .. .. .. . • 37 18 7 Balance carried to Education and Training of Depreciation on buildings, &c. .. .. 1,503 0 0 the Feeble-minded Income and Expenditure Interest on capital .. 2,129 0 0 Account 12,632 19 3 £14,485 7 1 £14,485 7 1 Sfecial School for Boys, Otekaike (Farm Account). Expenditure. Income. £ s. d. To Stock on hand, Ist April, 1932— £ s. d. £ s. d. By Sales of produce (including issues to Otekaike Live-stock .. .. .. 399 19 0 institutions) .. .. .. .. 1,992.11 9 Farm-produce .. .. 555 15 7 Stocks on hand, 31st March, 1933 — £ s. d. 955 14 7 Live-stock .. .. 377 17 6 Purchase of live-stock .. .. .. 37 15 6 Farm-produce .. .. 829 10 5 Purchase of farm-produce .. .. .. 148 15 3 1,207 7 11 Repairs to plant, buildings, &c. .. .. 84 0 3 Salaries and wages of staff employed on farm .. 769 12 0 Purchase of seeds, manures, &c. .. . • 107 17 3 Sundries .. .. .. .. •■ 242 11 2 Depreciation on buildings, plant, &c. .. .. 203 0 0 Balance (profit) carried down .. ■. 650 13 8 £3,199 19 8 £3,199 19 8 £ s. d. £ s. d. To Head Office salaries and administration charges 25 0 0 By Balance brought down .. .. .. 650 13 8 Otekaike office salaries, &c. .. .. .. 45 0 0 Interest on capital .. .. .. .. 343 0 0 Balance, carried to Otekaike General Account .. 237 13 8 £650 13 8 £650 13 8

B.—l [FT. IVI.

EDUCATION DEPARTMENT— continued. Income and Expenditure Account — continued. Child Welfare Summary. Expenditure. £ s. d. Income. £ s. d. To Reserve for bad debts .. .. .. 12,000 0 0 By Pees recovered from parents, &c, for maintenBoys' Training Parm, Weraroa .. .. 11,240 1 6 anee of children .. .. .. 33,080 13 0 Receiving Home— Balance transferred to Special Schools Auckland .. .. .. .. 1,254 8 7 Summary of Income and Expenditure Hamilton .. .. .. .. 831 13 8 Account .. .. .. .. 127,371 15 3 Wanganui .. .. .. .. 662 11 1 Napier .. .. .. .. 628 0 6 Wellington .. .. .. .. 1,479 16 5 Girls' Hostel, Wellington .. .. .. 856 6 9 Receiving Home, Christchurch .. .. 1,449 13 10 Girls' Home — Burwood .. .. .. .. 5,064 18 7 Timaru .. .. .. .. 1,469 15 9 Dunedin .. .. .. .. 947 9 8 Probation Home — Auckland .. .. .. .. 1,739 9 2 Wellington .. .. .. .. 869 8 1 Christchurch .. .. .. .. 1.257 10 3 Dunedin .. .. .. .. 1,067 8 8 Non-institutional .. .. .. 117,633 15 9 £160,452 8 3 £160,452 8 3 Boys' Training-farm, Weraroa. Expenditure. £ s. d. Income. £ s. d. To Head Office administration charges .. .. 120 0 0 By Deduction from salaries of staff for board and Salaries and wages of staff, &c. .. .. 3,152 12 9 quarters provided .. .. .. 982 0 0 Maintenance of inmates and staff .. .. 4,012 8 4 Board of inmates .. .. .. .. 32 12 2 Maintenance of buildings, &c. .. .. 274 2 1 Parm Account for office work, &c. .. .. 120 0 0 Telephones .. .. .. .. 17 8 4 Rent of buildings . . .. .. .. 62 2 4 Depreciation on buildings, &c. .. .. 823 0 0 Balance carried to Child Welfare Income and Interest on capital .. .. .. .. 1,167 0 0 Expenditure Account .. .. .. 11,240 1 6 Balance (loss) from Parm Account .. .. 2,870 4 6 £12,436 16 0 £12,436 16 0 Boys' Training-farm, Weraroa (Farm Account). Expenditure. Income. To Stocks, Ist April, 1932— £ s. d. £ s. d. By Stocks on hand, 31st March, 1933— £ s. d. £ s. d. Live-stock.. .. .. 1,770 7 9 Live-stock.. .. .. 1,357 4 6 Farm-produce .. .. 1,056 2 4 Farm-produce .. .. 690 0 0 2,826 10 1 2,047 4 6 Purchase of live-stock .. .. .. 293 19 7 Sales of produce, including issues to Weraroa Purchase of seeds and manures .. .. 493 0 0 Institution .. .. .. ..2,57897 Purchase of feed .. .. .. .. 116 6 9 Balance carried down .. .. .. 1J422 4 6 Repairs to buildings, plant, &c. .. .. 173 12 0 Salaries and wages of staff, &c. .. .. 1,632 5 6 Sundries .. .. .. .. .. 148 4 8 Depreciation on buildings, &c. .. .. 364 0 0 £6,047 18 7 £6,047 18 7 £ s. d. By Balance carried forward to Weraroa Income and £ s. d. To Balance brought down .. .. .. 1,422 4 6 Expenditure Account .. .. .. 2,870 4 6 Head Office administration charges .. .. 30 0 0 Weraroa office charges .. .. .. 120 0 0 Interest on capital .. .. .. 1,298 0 0 £2,870 4 6 £2,870 4 6 Girls' Hostel, Wellington. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges.. 30 0 0 By Deductions from salaries of staff for board and Salaries of staff .. .. .. .. 427 611 quarters provided .. .. .. 105 0 0 Maintenance of inmates and staff .. .. 438 18 2 Board of inmates .. .. .. .. 131 7 0 Repairs to buildings, &c. .. .. .. 7 3 8 Balance carried to Child Welfare Income and Telephone .. . . .. .. 4 5 0 Expenditure Account .. .. .. 856 6 9 Depreciation on buildings, &c. .. .. 69 0 0 Interest on capital .. .. .. .. 116 0 0 £1,092 13 9 £1,092 13~~9

b. —i rp T . ivi.

EDUCATION DEPARTMENT— continued. Income and Expenditure Account — continued. Girls' Home, Burwood. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges.. 50 0 0 By Grazing .. .. .. .. .. 30 0 0 Salaries of staff .. .. .. .. 1,963 14 11 Sales of produce .. .. .. .. 26 910 Maintenance of inmates and staff .. .. 1,743 1 0 Board of inmates .. .. .. .. 6 16 11 Repairs to buildings, &c. .. .. .. 82 14 5 Deduction from salaries of staff for board and Telephone .. .. .. .. 8 15 0 quarters provided . . .. .. 365 0 0 Depreciation on buildings, &c. .. .. 505 0 0 Balance carried to Child Welfare Income and Interest on capital .. .. .. .. 1,140 0 0 Expenditure Account .. .. .. 5,064 18 7 £5,493 5 4 £5,493 5 4 Girls' Home, Timaru. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges.. 25 0 0 By Deduction from salaries of staff for board and Salaries of staff .. .. .. .. 613 12 2 quarters provided .. .. .. 103 1 3 Maintenance of inmates and staff .. .. 593 13 4 Balance carried to Child Welfare Income and Repairs to buildings, &e. .. .. .. 615 3 Expenditure Account .. .. .. 1,469 15 9 Telephone .. .. .. .. 5 16 3 Depreciation on buildings, &o. .. .. 99 0 0 Interest on capital .. .. .. .. 229 0 0 £1,572 17 0 £1,572 17 0

Receiving Homes.

Probation Homes.

Auckland. Hamilton. Wanganui. Napier. Wellington. Christchurch. Dunedin. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s d To Head Office administration charges 40 0 0 30 0 0 25 0 0 25 0 0 40 0 0 45 0 0 25 0 6 Salaries of staff .. .. .. 446 13 0 285 5 6 215 17 3 25111 1 536 12 2 551 4 0 327 10 6 Maintenance of staff and inmates .. 488 17 1 348 16 7 233 1 6 202 14 5 546 4 9 619 14 11 362 5 7 Repairs to buildings, &c. .. .. 21 11 6 9 14 11 16 14 10 47 1 8 52 19 10 49 15 5 0 17 7 Medical expenses of staff .. .. 246 Telephones .. .. .. 7 12 6 5 10 0 5 10 0 676 563 676 7 12 6 Depreciation on buildings, &o. .. 125 10 0 91 0 0 83 0 0 64 0 0 228 0 0 124 10 0 89 0 0 Interest on capital .. .. 227 0 0 154 0 0 138 0 0 97 0 0 328 0 0 213 0 0 198 0 0 1,359 8 7 924 7 0 717 3 7 693 14 8 1,737 3 0 1,609 11 10 1,010 6 2 Income and Balances. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d By Deduction from salaries of staff for 105 0 0 80 0 0 51 0 0 60 0 0 135 0 0 132 0 0 60 0 0 board and quarters provided Board of inmates .. .. .. 5 7 10 .. 5 14 2 28 6 7 27 18 0 2 16 6 Recovery from Fire Insurance Fund .. 756 Rent of buildings .. .. .. .. 3 12 6 .. 94 0 0 Balance carried to Child Welfare In- 1,254 8 7 831 13 8 662 11 1 628 0 6 1,479 16 5 1,449 13 10 947 9 8 come and Expenditure Account 1,359 8 7 924 7 0 717 3 7 693 14 8 1,737 3 0 1,609 11 10 1,010 6 2

Auckland. Wellington. Christchurch. Dnnedin. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. To Head Office administration charges .. .. .. .. 35 0 0 30 0 0 30 0 0 25 0 0 Salaries of staff .. .. .. .. .. .. 540 4 7 33i 11 10 553 13 7 534 15 1 Maintenance of staff and inmates .. .. .. .. 482 18 4 352 10 1 364 5 11 323 9 6 Repairs to buildings, &c. .. .. .. .. .. 46 18 5 41 12 2 48 18 0 10 14 8 Telephones .. .. ■• .. .. .. 850 800 876 500 Depreciation on buildings, &c. .. .. .. .. 282 10 0 86 10 0 162 0 0 137 0 0 Interest on capital .. .. .. . . .. 419 0 0 163 0 0 249 0 0 300 0 0 1,814 16 4 1,013 4 1 1,416 5 0 1,335 19 3 Income and Balances. £ s. d. £ s. d. £ s. d. £ s. d. By Deductions from salaries of staff for board and quarters provided 75 0 0 75 0 0 120 0 0 100 0 0 Board of inmates .. .. .. .. .. .. 0 7 2 55 15 3 38 14 9 62 8 10 Rents of land and buildings .. .. .. .. .. 13 0 9 .. 106 1 9 Balance carried to Child Welfare Income and Expenditure Account 1,739 9 2 869 8 1 1,257 10 3 1,067 8 8 1,814 16 4 1,013 4 1 1,416 5 0 1,335 19 3

B.—l [PT. IV].

EDUCATION DEPARTMENT— continued'. Income and Expenditure Account — continued. Child Welfare. — Non-institutional. Expenditure. £ s. d. Income. £ s. d. To Head Office salaries and administration charges 7,798 15 11 By Recoveries from parents, &c, for travellingSalaries of officers .. .. .. 15,239 0 7 expenses, &c. .. .. .. .. 258 10 2 Rent of offices, office requisites, &c. .. 1,948 3 7 Earnings of boys placed at service : Deceased Depreciation on office furniture, &c. .. 175 0 0 (earnings forfeited) .. .. .. 727 14 3 Travelling-expenses of staff and children, &o. Rents of buildings .. .. .. 268 0 0 (including depreciation on cars, &c.) .. 3,941 9 7 Recoveries from service inmates .. .. 427 12 0 Telephones .. .. .. .. 396 16 0 Balance carried to Child Welfare Income and Maintenance of children Expenditure Account .. .. .. 117,633 15 9 boarded out;— £ s. d. Payments to foster-parents 76,765 0 1 Clothing, &c. .. .. 6,488 2 5 Post and Telegraph Department : Commission on payments .. .. 718 19 6 83,972 2 0 Maintenance of inmates in private institutions 4,145 4 2 Interest on capital (furniture, &c.) .. 100 0 0 Boys' Hostel, Auckland— £ s. d. Interest on capital .. .. 210 0 0 Depreciation on buildings .. 96 0 0 306 0 0 Transfer and removal expenses of staff .. 25 6 6 Legal expenses .. .. .. • • 24 5 11 Refunds of inmates' earnings .. .. 488 10 9 Refund of maintenance payments . . .. 44 6 9 Postage.. .. .. .. .. 710 .10 5 £119,315 12 2 £119,315 12 2 Stores Summary Account. Expenditure. £ s. d. Income. £ s. d. To Balance (loss) from Wellington Store Account .. 160 14 7 By Balance (profit) from Factory Account .. .. 43 18 3 Balance (loss) from Auckland Store Account .. 8 22 Balance transferred to Special Schools Summary Balance (loss) from Dunedin Store Account .. 17 0 2 Account .. .. .. .. .. 141 18 8 £185 16 11 £185 16 11 Central Store, Wellington. Trading Account for the Year ended 31st March, 1933. Dr. £ s. d. Cr. £ s. d. To Stock, Ist April, 1932 .. .. .. 2,022 13 4 By Issues to institutions, &c. .. .. .. 4,529 7 2 Purchases and issues from factory .. .. 3,66115 0 Stock, 31st March, 1933 .. .. .. 1,656 211 Balance carried to Profit and Loss Account .. 501 1 9 £6,185 10 1 £6,185 10 1 £ s. d. £ s. d. To Head Office administration charges .. .. 40 0 0 By Balance brought down .. .. .. 501 1 9 Salaries and wages .. .. • • ■ • 364 4 0 Balance (loss) carried to Stores Summary Account 160 14 7 Rent .. .. .. .. .. 64 0 0 Outward freight ..• .. .. 54 12 5 Eire insurance on stock .. .. .. 17 6 0 Sundries .. .. . . ■ • • ■ 6 15 11 Telephone .. .. .. .. • • 7 18 0 Depreciation on fittings .. .. . . 15 0 0 Interest on capital .. .. .. 92 0 0 £661 16 4 £661 16 4 Branch Store, Auckland. Trading Account for the Year ended 31st March, 1933. Dr. £ s. d. Cr. £ s. d. To Stock, Ist April, 1932 .. .. .. 739 13 0 By Issues to institutions, &c. .. .. .. 1,233 611 Purchases and transfers from Wellington store.. 958 16 4 Stock, 31st March, 1933 .. .. .. 550 0 3 Balance carried to Profit and Loss Account .. 84 17 10 £1,783 7 2 £1,783 7 2 Profit and Loss Account. Dr. £ s. d. Cr. £ s. d To Head Office administration charges .. .. 5 0 0 By Balance brought down .. .. .. 84 17 10 Rent .. .. .. .. .. 20 0 0 Balance (loss) carried to Stores Summary Account 8 22 Salaries .. .. .. .. .. 33 0 0 Depreciation on fittings . . •. ■ • 3 0 0 Interest on capital .. .. • • 32 0 0 £93 0 0 £93 0 0

B.—l [PT. IV].

EDUCATION DEPARTMENT—ccmiMiwed. Income and Expenditure Account — continued. Dunedin Branch Store. Trading Account for the Year ended 31st March, 1933. Dr. £ s. d. Cr. £ s. d. To Stock, Ist April, 1932 .. .. .. 433 19 9 By Issues to institutions, &c. .. .. .. 555 8 4 Purchases and transfers from Wellington store .. 509 2 8 Stock, 31st March, 1933 .. .. •■ 440 13 11 Balance carried to Profit and Loss Account .. 52 19 10 £996 2 3 £996 2 3 Profit and Loss Account. Dr. £ s. d. Cr. £ s. d. To Head Office administration charges .. .. 5 0 0 By Balance brought down .. .. .. 52 19 10 Salaries .. .. .. .. 20 0 0 Balance (loss) carried to Stores Summary Account 17 0 2 Rent .. .. .. .. .. 20 0 0 Depreciation on fittings .. .. .. 3 0 0 Interest on capital .. .. .. 22 0 0 £70 0 0 £70 0 0 Factory, Wellington. Trading Account for the Year ended 31st March, 1933. To Stock, Ist April, 1932— £ s. d. £ s. d. Or. £ s. d. Part manufactured goods .. 190 17 10 By Goods manufactured and issued .. .. 1,884 6 5 Materials .. .. .. 27 2 8 Sale of rags .. .. .. •- 2 411 218 0 6 Stocks, 31st March, 1933— £ s. d. Issues from Central Stores .. .. .. 1,024 13 3 Materials .. .. .. 32 0 9 Wages .. .. .. • • • • 620 15 6 Part manufactured goods . . 109 19 3 Balance (gross profit) carried down .. .. 165 2 1 142 0 0 £2,028 11 4 £2,028 11 4 Profit and Loss Account. Dr. £ s. d. | Cr. £ s. d. To Power and lighting .. .. . • • • 18 06| By Balance (gross profit) brought down .. .. 165 2 1 Sundries .. .. ■• •• 10 3 4 Rent 30 0 0 Interest on capital .. .. .. 25 0 0 Depreciation .. .. . • 28 0 0 Head Office administration .. .. 10 0 0 Balance (net profit) carried to Stores Summary Account .. .. .. .. 43 18 3 £165 2 1 £165 2 1

B.—l [PT. IV].

EDUCATION DEPARTMENT— continued. Balance-sheet as at 31st Maboh, 1933. Liabilities. Assets. Capital provided by Treasury, £ s. d. £ a. d. National Development Account: 31st March, 1933— Grants to Education Boards Public Works Fund ..7,387,619 18 7 and other Boards for sites, Consolidated Fund .. 1,094,400 13 1 buildings, equipment, &c, 8,482,020 11 8 for— £ s. d. £ s. d. Reserve for depreciation .. .. .. 112,483 910 Elementary education .. 5,020,908 16 7 Boys and girls at service: Wages in hands of Kindergartens .. .. 8,336 16 2 Department .. .. .. .. 77,488 16 4 Post-primary education .. 1,985,955 18 0 Sundry creditors— £ s. d. Higher education .. 818,526 3 3 General .. .. 29,519 14 4 Training of teachers .. 183,652 3 2 Government Departments.. 2,267 16 0 Education of the blind .. 38,000 0 0 31,787 10 4 8,055,379 17 2 Amounts paid to Department Departmental assets— in advance— Land .. .. .. 59,234 11 9 Gramophones .. .. 578 13 2 Buildings .. .. 308,305 5 1 Gazette .. .. .. 42 7 6 Hydro-electric services .. 2,300 0 9 Correspondence School .. 12 3 7 Water services .. .. 1,024 2 4 ScAoolJournal .. .. 35 14 10 Furniture, fittings, &c. .. 26,253 13 0 Teachers' certificate fees .. 351 0 9 Farm and other plant, im--1,019 19 10 plements, &e. .. .. 6,028 17 4 School for the Deaf, Sumner — Motor-buses, cars, and cycles 9,443 10 2 Income from bequests for special purposes .. 179 12 1 Typewriters and office appliCapital Account: Bequests for special pur- ances .. .. 1,845 9 6 poses .. .. .. .. 2,710 14 0 Library .. .. 420 18 5 Store Suspense Account .. .. .. 421 14 9 414,856 8 4 Treasury Adjustment Account .. .. 2,996,060 0 5 Stocks of material on hand, 31st March, 1933— School-books and requisites 1,295 10 10 General stores .. .. 7,197 10 5 Farm-produce .. .. 1,519 10 5 Live-stock .. .. 1,771 14 6 11,784 6 2 Stores Deficiency Account .. .. .. 421 14 9 Official stamps on hand, 31st March, 1933 .. 26 17 7 Amount paid in advance .. .. .. 613 9 Sundry debtors— £ s. d. General .. .. 108,657 13 8 Less reserve .. .. 18,663 18 8 89,993 15 0 Government Departments.. 53,341 3 2 143,334 18 2 Cash in hands of Public Trustee : Sumner bequests .. .. .. .. .. 2,710 14 0 Cash in Post Office Savings-bank : Sumner bequests .. .. .. .. .. 179 12 1 Cash in hands of Post Office Savings - bank : Wages of boys and girls at service .. .. 77,248 2 1 Cash in hands of Post Office at 31st March, 1933 276 8 10 Balance from Income and Expenditure Account 2,997,946 16 4 £11,704,172 9 3 £11,704,172 9 3 C. B. Crawford, A.8.A.N.Z., Accountant. N. T. Lambourne, Director of Education. I hereby certify that the Income and Expenditure, Trading, and Profit and Loss Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes, and subject to the comment that no charge for the cost of exchange on payments made in London is included in the account.— G. F. C. Campbell, Controller and Auditor-General.

8.-l [Pt. IV].

ELECTORAL DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 3,719 5 8 By Miscellaneous revenue .. .. ~., 31 6 6 By-elections, expenses of .. .. .. 631 10 4 Balance carried down ~ .. .. 7,054 11 4 Registration of electors: Payment to Postmasters .. .. .. .. 150 0 0 General Election, expenses of .. .. 104 3 6 Postage and telegrams .. .. .. 615 3 10 Printing and stationery .. .. .. 129 0 6 Rents .. .. .. .. .. 724 6 5 Sundries .. .. .. .. .. 119 16 10 .Depreciation .. .. .. .. 892 10 9 £7,085 17 10 £7,085 17 10 £ s. d. £ 8 . d. To Balance brought down .. .. .. 7,054 11 4 By Balance carried to Balance-sheet .. .. 7,680 10 11 Interest on capital .. .. .. .. 625 19 7 £7,680 10 11 £7,680 10 11 Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 13,830 18 2 Furniture and fittings .. .. .. 11,433 18 11 Creditors— £ s. d. Mechanical appliances .. .. .. 252 10 3 Departmental .. .. .. 103 5 3 Stock of rolls .. .. .. .. 2,102 2 0 Sundry .. .. .. 6 10 10 Stock of maps .. .. .. .. 42 7 0 109 16 1 Excess of expenditure over income .. .. 7,680 10 11 Depreciation Reserve .. .. .. 9,684 18 2 Treasury Adjustment Account .. .. 2,114 3 4 £23,625 12 5 £23,625 12 5 Note. —The following charges are included for which the Department possesses no parliamentary appropriation, viz. j (a) Rental assessed by Public Works Department; (ft) interest at 4J per cent, on capital. G. G. Hodgkins, Chief Electoral Officer. G. 0. Hall, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —G. F. C. Campbell, Controller and Auditor-General.

s—B. I [PT. IV].

n-ri m. ivi.

ELECTRIC SUPPLY ACCOUNT. STATEMENT OF ACCOUNTS AT THE 31st MARCH, 1933. General Balance-sheet at 31st March, 1933, compared with Position at 31st March, 1932.

1931-32. Liabilities. 1932-33. 1931-32. Assets. 1932-33. £ a. d. Aid to Water-power Works and Electric £ s. d. £ s. d. £ s. d. Lake Coleridge scheme — £ s. d. £ s. d. Supply Accounts — _ 1,867,821 1 9 Assets as per separate balance-sheet .. 2,101,233 16 3 Debentures Stock issued— 65,598 8 11 Investments, Sinking Eund .. .. 91,947 4 11 15,000 0 0 At 4 per cent, interest .. ' .. 1,700 0 0 2,193,171 1 2 2,651,413 18 0 At 4J per cent, interest .. .. 2,649,713 18 0 1,933,419 10 8 4,373,639 6 10 At 5 per cent, interest .. .. 4,873,439 6 10 739,480 0 0 At 5£ per cent, interest .. " .. 739,480 0 0 Horahora-Arapuni scheme — 1,171,800 0 0 At 5i per cent, interest .. .. 1,171,800 0 0 4,592,897 2 1 Assets as per separate balance-sheet .. 4,764,065 10 2 1,884,642 6 3 At 6 per cent, interest .. .. 1,884,642 6 3 9,49113 11 Investments, Sinking Eund .. .. 11,937 7 9 11,320,775 11 1 78,866 12 7 Profit and Loss Account— Loss to datte .. 120,353 17 3 10,835,975 11 1 "• — 4,896,356 15 2 - 4,681,255 8 7 Mangahao-Waikaremoana scheme — 3,788,385 11 3 Assets as per separate balance-sheet .. 3,824,534 8 2 Waihi Gold-mining Co., Ltd.— 484,623 19 1 Profit and Loss Account— Loss to date .. 487,609 5 7 212,500 0 0 Purchase of Horahora works— Deed of .. 212,500 0 0 4,312,143 13 9 1 security at 5 per cent, interest. (Due 4,273,009 10 4 1/11/1934) Waitaki River scheme^ 404,068 2 2 Headworks .. .. .. ... 577,718 15 0 448,954 11 3 Power-house, machinerv, &c. .. .. 538,484 17 3 51,397 13 10 Accommodation of workmen .. .. j 36,049 18 7 Consolidated Eund — 222,186 12 7 Transmission-lines and substations .. 26,588 6 11 113,220 5 2 Interest accrued on loans to 31st March, 119,323 1 8 247,879 4 10 Service-fine, roads, land, staff village, &c. 177,952 2 11 1933 206,195 18 7 Interest and loan charges .. .. 270,140 15 10 897 7 4 Sundry creditors for interest unclaimed .. 590 0 8 53,207 9 11 Stocks .. .. .. .. 39,737 6 5 119,913 2 4 644 19 7 Sundry debtors .. .. .. 489 7 0 114,117 12 6 . ■ 1,667,161 9 11 1,634,536 12 9 Other schemes, surveys, &c. — Electric Supply Sinking Eund Account — 4,346 7 8 North Island .. .. .. 4,559 3 3 12,290 1 3 Amount due under section 23, Einance Act, .. 19,522 19 1 11,347 15 2 South island .. .. .. 11,291 2 0 ] 1928 ! 15,694 2 10 15,850 5 3 120 0 0 Material on hand .. '., .. 100 0 0 • 15,950 5 3 15,814 2 10 28,496 2 9 Amount set aside as reserve to cover differ- .. 21,674 3 10 ence between interest payable on loans - . raised and interest earned from their temporary investment pending use 11,203,379 7 7 Carried forward .. .. .. 11,694,385 16 4 12,538,035 5 2- Carried forward .. .. .. 13,084,783 5 3

B.—l-[Pt. IV],

, ;■<•/:"•:" ,: Vi -'" 7(5 '■■'■>?. ■■'.*,■&' E..-Greensmith, Assistant Accountant, Public Works Department. I hereby certify that the General Balance-sheet has been duly compared with the relative books and documents submitted for audit, and correctly states the position as disclosed thereby, subject to the comment: that no charge for the cost of exchange on payments made in London is included in the account.— G. F. C. Campbell, Controller and Auditor-General.

ELECTRIC SUPPLY ACCOUNT— continued. STATEMENT OF ACCOUNTS AT THE 31st MARCH, 1933— continued. General Balance-sheet at 31st March, 1933, as compared with Position at 31st March, 1932— continued.

.1931-32. Liabilities. 1932-33, ., 1931-32.: Assets. 1932-33. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ , s. d 11,203,379 7 7 Brought forward ... .. .. 11,694,38516 4 12,538,035 5 2 Brought forward .. .. .... 13,084,783 5 3 Sundry Creditors — ... Balance in Electric Supply Account at the 78,£06 0 4 | Horahora-Arapuni scheme .. .. 57,194 10 9 end of year — 12,964 3 11 Lake Coleridge scheme .. .. 12,61115 1 466 10 6 Cash in Public Account .. .. 128,295 11 4 17,860 3 8 ! Mangahao-Waikaremoana scheme .. 9,054 14 11 8,£16 19 9 In hands of Government officers in New 28,765 1 2 ; Waitaki scheme .. .. .. 18,083 9 9 . .... Zealand - 22 12 2 0 6 6 | South Island surveys .. .. .. .. 541 6 5 In hands of Government officers in 1,111 8 0 ! 96,944 10 6 London 129,429 11 6 138,495 15 7 ............ q ;2 24 16 3 Depreciation Reserve — 211,609 10 2 Horahora-Arapuni scheme .. .. 283,822 17 2 ■ 211,752 8 2 Lake Coleridge scheme .. .. 244,866 17 11 . ,j 355,122 9 9 Mangahao-Waikaremoana scheme .. 419,256 8 5 \— 001 - - 947,946 3 6 ;.. •' Investment ; Account (funds invested until .. 4,000 0 0 778,484 8 1 .-,,.. , ■■■■-,!.■ '..'.. actuallyrequiredforu.se) '-' : > Writings-off in Suspense— .. _■■.■■, ',.-: Lake Coleridge scheme ■-..*■.. ■ 17 17 9 • '< l ~ . t Mangahao-Waikaremoana scheme .. 2187 — 20 16 4 . - ::■<■' " Sinking Fund Reserve — 159,910 0.0 ,., Amount utilized for redemption of loans 160,110 0 0 '. 93,115 2 3 Available for further redemptions .. 124,423 9 4 284,533 9 4 253,025 2 3 373 19 5 Interest accrued on investments to 31st 21 8 10 1 ;—- — — ___ ; ■■• |.,. : j- .; March, 1933 ." Sundry debtors for interest due but unpaid.. 1,071 12 7 Reserve Fund — ... ...- - — - - -— - :— _ — __ j Qgg j g 172,249 7 9 Lake Coleridge scheme .. .. .. 195,475 2 2 373 19 5 £12,547,634 1 3 Total h' : ..' : - :; !"?S Y'.COCHI _., iR £ 13j2 ig,305 18 2 £12,547,634 1 3 Total ' .. .." '.. .. £13,219,305 18 2

B.—l [Pt. IVI

ELCCTRIC SUPPLY ACCOUNT— continued. LAKE COLERIDGE HYDRO-ELECTRIC-POWER SUPPLY. Profit and Loss Account for Year ended 31st March, 1933, compared with Year ended 31st March, 1932. Gross Revenue Account.

1931-32. 1932-33. 1931-32. 1932-33. £ s. d. £ s. d. £ s. d. £ s. d. By Sale of energy— £ s. d. £ s. d. 8,712 15 0 To Generating expenses, headworks, and power- .. 7,930 3 11 ; 216,345 18 4 Wholesale .. .. .. .. 211,083 16 3 house 36 7 1 Retail .. .. .. .. 33 5 3 5,753 0 9 Transmission-lines, maintenance, &c. .. .. 9,934 7 4 - 211 117 1 6 3,187 12 11 Substation, Addington, operation and main- .. 3,359 15 0 216,382 5 5 tenance 6,054 11 11 Distribution .. .. .. .. .. 6,891 14 3 Discounts forfeited, fines, &c. .. .. 29 5 5 2,802 11 0 Power purchased in bulk .. .. .. .. 6 15 10 iess—Writings-off in suspense .. 17 17 9 3,752 19 1 Stand-by provision .. .. .. .. 20,803 18 6 11 7 8 6,981 5 10 Management and general expenses .. .. 8,859 13 7 - Rents — 37,244 16 6 57,779 12 7 1,282 3 0 Land and buildings .. .. 1,620 8 8 180,951 4 7 Balance, to Net Revenue Account .. .. 155,565 4 3 185 1 6 Electric lines .. .. .. 190 14 9 181 13 8 Electric plant .. .. .. 270 12 5 . . 2,081 15 10 1,648 18 2 158 1 8 Pees for testing and repairing electrical ap- .. 1341110 pliances and earnings of motor-vehicles £218,196 1 1 £213,344 16 10 £218,196 1 1 £213,344 16 10 Net Revenue Account. £ s - d - £ s. d. £ s. d. £ s . d. £ s. d. 12,500 5 7 To Depreciation on completed work .. .. .. 29,552 2 8 180,951 4 7 By Balance from Gross Revenue Account .. .. 155 565 4 3 73,484 10 9 Interest for year ended 31st March .. .. .. 84,248 10 6 94,966 8 3 Balance, to Profit and Loss Appropriation Account .. 41,764 11 I £180.951 4 7 £155,565 4 3 £180,951 4 7 £155,565 4 3

B— 1 [Pt. IV]

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

Profit and Loss Appropriation Account. 1931-32. 1932-33. 1931-32. j 1932-33 £ s. d. £ S. d. £ s. d. £ s. d. 18,061 15 10 To Sinking Fund Reserve Account.. .. .. .. 20,538 16 8 94,966 8 3 By Balance from Set Revenue Account .. .. .. 41,764 11 1 76,904 12 5 General Reserve Account .. .. .. . 21,225 14 5 £94,966 8 3 £41,764 11 1 £94,966 8 3 £41,764 11 1 Depreciation Reserve Account. £ a. d. £ s. d. £ s. d. > £ 8. a. 6,280 3 0 To Replacements, Renewals, &c. .. .. .. .. 4,9071410 197, 627 3 10 By Balance from previous year's statement.. .. .. 211752 82 211,752 8 2 Balance .. .. .. .. .. .. 244,866 17 11 7,905 1 9 Interest at 4 per cent, per annum .. .. .. 8,470 1 11 12,500 5 7 Amount set aside as per Net Revenue Account .. .. 29,552 2 8 £218,032 11 2 £249,774 12 9 £218,032 11 2 j£249,774 12 9 Sinking Fund Reserve Account. £ s. d. £ s. d. £ s. d. £ s. d. j 193,865 8 4 To Balance .. .. .. .. .. 222,828 1 7 168,463 12 5 By Balance at close of previous year .. .. .. 193,865 8 4 18,061 15 10 Amount- set aside as per Profit and Loss Appropriation 20,538 16 8 Account 7,340 0 1 Interest -» .. .. .. .. .. 8,423 16 7 £193,865 8 4 £222,828 1 7 j£193,865 8 4 £222,828 1 7 General Eeserve Account. i i £ s. d. £ s. d. £ s. d. £ s> d. I 174,249 7 9 To Balance «. .. .. .. .. .. 195,475 2 2 97,344 15 4 By Balance at close of previous year .. .. .. 174,249 7 9 76,904 12 5 Amount set aside as per Profit and Loss Appropriation 21,225 14 5 Account £174,249 7 9 ! £195,475 2 2 j £174,249 7 9 £195,475 2 2

B.—l [Pt. IV].

ELECTRIC SUPPLY ACCOUNT— continued. LAKE COLERIDGE HYDRO-ELECTRIC-POWER SUPPLY— continued. Balance-sheet at 31st March, 1933.

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.

1931-32. Liabilities. 1932-33. 1931-32. Assets. 1932-33. £ s. d. j £ s. d. £ s. d. | £ s. a. Works at Lake Coleridge — £ s. d. £ s. d. 211,752 8 2 i Depreciation Reserve .. .. .. .. 244,866 17 11 784,252 16 1 Headworks, power-house machinery, build- .. 784,652 11 7 — ■ j ings, &c. 174.249 7 9 I Reserve Fund .. .. .. ..' .. 195,475 2 2 391,434 0 0 Transmission-lines .. .. .. .. 540,554 16 6 Sinking Fund Reserve — 110,242 0 0| Amount utilized for redemption of loans .. 110,342 0 0 83,623 8 4 Available for further redemptions .. 112,486 1 7 113,625 5 5 | Substation, Addington .. .. .. .. 131,840 7 11 i 222,828 1 7 97,264 12 10 Diesel station, Lyttelton .. .. .. .. 97.439 8 5 193,865 8 4 | 168,132 10 9 ; Distribution .. .. .. .. .. 21S,740 10 6 7,810 18 4 Service transformers and meters .. .. .. 9,393 2 6 27,237 16 8 ! Plant, equipment, &c. .. .. .. .. 27,232 5 9 Sundry creditors— 109,685 5 3 Salaries, and engineering, office, and general .. 113,842 15 2 5,995 15 7 Public Works Department .. .. 7,881 5 8 expenses on preliminary surveys and con345 4 11 Other Government Departments .. 491 0 4 struction 6,623 3 5 Non-departmental .. .. .. 4,239 9 1 33,616 0 0 Cost of raising loans .. .. .. .. 43,347 5 3 12,611 15 1 69,437 15 3 Interest during construction .. .. .. 86,840 6 2 12,964 3 11 1,802,497 0 7 2,053,883 9 9 Writings-off in suspense .. .. .. .. 17 17 9 20,285 6 1 Stocks of material .. .. .. .. 21,237 3 9 Balance carried to general balance-sheet — 1,933,419 10 8 Total assets as per contra .. .. 2,193,171 1 2 44,998 0 3 Sundry debtors .. .. .. .. .. 26,06119 2 592.831 8 2 legs total liabilities as above .. 675,799 14 6 40 14 10 Payments in advance .. .. .. .. 41 3 7 1,517,371 6 8 65,598 8 11 Sinking-fund investments . . .. .. .. 91,947 4 11 1,340,588 2 6 1,933,419 10 8 2,193,171 1 2 1,933,419 10 8 .. 2,193,171 1 2

B.— l [Pt. IV].

ELECTRIC SUPPLY ACCO UNT— continued. MANGAHAO-WAIKAREMOANA ELECTRIC-POWER SUPPLY. Profit and Loss Account for the Year ended 31st March, 1933, compared with Year ended 31st March, 1932.

Gross Revenue Account. , . , n ; I 1931-32. 1932-33. 1931-32. 1932-33. .. . . £ s. d. To Generating - expenses, headworks, and £ s. d. £ s. d. ! £ s. d. By Sales of energy— £ s. d. £ s. d. power-house — 295,077 15 2 Wholesale consumers .. .. 308,848 1 8 6,560 16 5 Mangahao .. .. .. 7.100 1 1 756 15 10 Retail consumers.. .. .. 758 5 4 7,252 6 9' Waikaremoana .. .. 7,388 19 5 309,606 7 0 1 14,489 0 6 295,834 11 0 13,813 3 2 15,238 16 9 Transmission - lines, patrol mainten- .. 14,528 3 3 Rents — ance, &c. 3,499 12 4 Cottages, &c. .. .. .. 3,068 1 10 5,894 17 1 Substations — Operating maintenance, .. | 8,403 18 10 233 7 9 j Poles, land, and plant .. .. j 187 13 6 &c. ' 3,255 15 4 Management and general — 3,733 0 1 13,952 15 0 Salaries, office expenses, accident, .. 16,485 10 7 sick, and holiday pay, postages, &c. 15 7 10; Tests and inspections .. .. .. 40 6 1 , 439 7 6 Penalties .. .. .. .. .. 440 0 0 48,899 12 0 1 53,906 13 2 | 251,122 14 5 Balance, to Net Revenue Account .. .. j 259,435 15 3 £300,022 6 5 | £313,342 8 5 £300,022 6 5 ! £313,342 8 5 Net Revenue Account. £ s. d. £ s. d. £ s. d. i £ e. d. 65,681 16 5 To Depreciation on completed works .. .. .. 52,645 9 9 251,122 14 5 | By Balance from Gross Revenue Account .. .. 259,435 15 3 202,775 3 9 Interest for year ended 31st March, 1933 .. .. 209,775 12 0 17,334 5 9 Loss for year .. .. .. .. .. 2,985 6 6 £268.457 0 2 ! £262,421 1 9 II £268,457 0 2 I £262,421 1 9 . ========= ===== Profit and Loss Appropriation Account. £ s. d. £ s. d. £ s. d. £ s. d. 467,289 13 4 To Balance from previous year .. .. .. 484,623 19 1 484,623 19 1 By Balance .. .. .. .. .. .. 487,609 5 7 17.334 5 9 Balance from Net Revenue Account .. .. 2,985 6 6 £484,623 19 1 £487,609 5 7 £484,623 19 1 ! £487,609 5 7

B.—l [Pt. IV].

ELECTRIC SUPPLY ACCOUNT— continued. MANGAHAO-WAIKAREMOANA ELECTRIC-POWER SUPPLY— continued. Profit and Loss Account for the Year ended 31st March, 1933, compared with Year ended 31st March, 1932— continued.

Depreciation Reserve Account. n : j — 1931-32. 1932-33. jj 1931-32. ! 1932-33. £ s. d. £ s. d. £ s. d. £ a. d. 6,884 6 0 To Replacements, renewals, &c. .. .. .. .. 4,239 9 1 284,965 15 2 By Balance at close of previous year .. .. .. 355,122 9 9 355,122 9 9 Balance .. .. .. .. .. .. 419,256 8 5 11,359 4 2 Interest at 4 per cent, per annum .. .. .. 14,204 18 0 65,681 16 5 Amount set aside as per Net Revenue Account .. 52,645 9 9 Depreciation Fund taken over from Arapuni .. .. 1,523 0 0 j £362,006 15 9 £423,495 17 6 i £362,006 15 9 £423,495 17 6 Balance-sheet as at 31st March, 1933. 1931-32. Liabilities. 1932-33. 1931-32. Assets. 1932-33. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 355,122 9 9 Depreciation Reserve .. .. .. .. 419,256 8 5 1,202,526 0 3 Works at Mangahao —Headworks, power- 1,204,932 11 5 17,860 3 8 Sundry creditors .. . . .. 9,054 14 11 house, machinery, &c. Bad debt in Suspense .. .. .. .. 2 18 7 518,618 8 9 Works at Waikaremoana — Headworks, 518,571 1 3 | power-house, machinery, &e. 1,723,503 12 8 Balance carried to General Balance-sheet — 1,721,144 9 0 4,273,009 10 4 Total assets as per contra .. .. 4,312,143 13 9 752,561 19 1 Transmission-lines .. .. .. .. 751,877 16 6 372,982 13 5 Less total liabilities as above .. 428,314 1 11 435,117 10 2 Substations .. .. .. .. .. 459,309 8 6 ;3,883, 829 11 10 14,941 7 8 Plant, motor-vehicles, construction tools, &c. .. 14,152 11 5 3,900,026 16 11 98,022 19 4 Service buildings, workmen's accommoda- .. 97,870 14 2 tion, &c. 39,729 17 0 Temporary development, Waikaremoana.. .. 39,241 9 10 3,792 4 7 Harbour facilities, Waikokopu .. .. .. 3,841 6 7 218,163 12 5 Salaries and expenses of Engineers and .. 222,338 13 9 others on surveys and during construction 77,178 19 6 Cost of raising loans .. .. .. .. 79,285 19 6 298,651 3 0 Interest during construction .. .. 299,053 1 8 3,659,304 1 9 3,690,474 14 7 47,078 19 6 Stocks on hand .. .. .. .. 47,941 1 0 82,002 10 0 Sundry debtors, payments in advance, &c. .. 86,115 14 0 484,623 19 1 Accumulated loss to date .. .. .. 487,609 5 7 Sundry debtors in Suspense . . .. .. 2 18 7 |£4,273,009 10 4 £4,312,143 13 9 £4,273,009 10 4 £4,312,143 13 9

B.—l [Pt. IV].

ELECTRIC SUPPLY ACCOUNT— continued. WAIKATO ELECTRIC-POWER SUPPLY.—HORAHORA-ARAPUNI SCHEME. Profit and Loss Account for Year ended 31st March, 1933, compared with Year ended 31st March, 1932. Gross Revenue Account.

6—B. 1 [Pt. IV].

1931-32. 1932-33. 1931-32. 1932-33. I £ s. d. To Generating expenses, headworks, and power- £ s. d. £ s. d. £ s. d. £ s. d. £ s. d house — 158,196 11 1 By Sales of electrical energy to wholesale con- 333,669 3 3 8,317 0 7 Horahora .. .. .. .. 3,491 12 6 sumers 2 073 9 11 Arapuni .. .. .. .. 8,347 3 5 13 5 2 Less discounts and rebates .. .. 25 17 7 11,838 15 11 333,643 5 8 10.390 10 6 158,183 5 11 Operation and maintenance of— 6,308 6 11 Waihi Grand Junction steam-plant .. 34 19 9 8,969 0 6 Diesel Station, Penrose .. .. 1,35114 6 7 10 0 Hire of plant .. .. .. .. 7 10 0 12,394 4 8 Huntly Steam Station .. .. 717 16 8 778 11 0 Rent of lines .. .. .. .. 771 10 0 22,514 10 8 Power purchased in bulk .. .. 6,128 16 4 2,536 5 6 Miscellaneous rents .. .. .. 2,645 8 6 25,972 14 6 Half additional net costs King's Wharf 2,639 15 7 3,424 8 6 Station 3,322 6 6 10,873 2 10 76,158 17 3 7,642 18 4 Operation and maintenance of main trans- .. 6,002 19 7 332 18 6 Testing, oil-drying, and repairs for consumers .. 521 5 5 mission-lines 7,453 1 6 Operation and maintenance of main sub- .. 6,849 18 8 stations 19 2 0 Operation and maintenance of distribution ... 22 2 11 45 3 0 Fees for inspection of lines and testing of .. 52 10 3 substations instruments 334 6 6 Operation and maintenance of distribution- .. 386 6 7 lines (11,000-volt) 72 15 6 Live-line testing and changing of insulators .. 80 18 8 2,645 17 7 General supervision and management of .. 2,719 1 7 transmission and distributing systems Management and general — 10,285 6 0 Salaries, rent, postages, insurances, &c. .. 8,967 0 8 115,002 15 2 47,740 7 5 46,880 18 9 Balance to Net Revenue Account - ... .. 289,901 2 5 £161,883 13 11 £337,641 9 10 £161,883 13 11 £337,641 9 10

B.—l [Pt. IV].

ELECTRIC SUPPLY ACCOUNT— continued. WAIKATO ELECTRIC-POWER SUPPLY.—HORAHORA-ARAPUNI SCHEME— continued. Profit and Loss Account for Year ended 31st March, 1933, compared with Year ended 31st March, 1932— continued.

Net Revenue Account. 1931-32. 1932-33. 1931-32. ! 1932-33. £ s. d. £ a. d. £ s. d. £ s. d. 02,523 12 8 To Interest on purchase-money for plant purchased from Waihi 218,847 15 7 46,880 18 9 By Balance from Gross Revenue Account .. .. .. 289,901 2 5 Gold-mining Co., Ltd., and on advances from Treasury 40,554 3 11 Balance to Profit and Loss Appropriation Account .. 41,487 4 8 24,911 10 0 Depreciation on completed works (2 per cent.) and on stocks 75,951 0 9 King's Wharf Station, half capital charges thereon .. 36,589 10 9 £87,435 2 8 £331,388 7 1 £87,435 2 8 £331,388 7 1 Profit and Loss Appropriation Account for Year ended 31st March, 1933, compared with Year ended 31st March, 1932. £ s. d. £ s. d. £ s. d. £ s. d. 38,312 8 8 To Balance at close of previous year .. .. .. 78,866 12 7 78,866 12 7 By Balance to general balance-sheet .. .. .. 120,353 17 3 40,554 3 11 Balance from Net Revenue Account .. .. .. 41,487 4 8 £78,866 12 7 £120,353 17 3 £78,866 12 7 £120,353 17 3 Depreciation Reserve Account. £ s. d. £ s. d. £ s. d. £ s. d. 8,378 15 3 To Replacements, renewals, &c. .. .. .. .. 10,679 1 4 187,573 16 5 By Balance at close of previous year .. .. .. 211,609 10 2 Amount transferred, Mangahao-Waikaremoana scheme .. 1,523 0 0 7,502 19 0" Interest for year .. .. .. .. .. 8,464 7 7 211,609 10 2 Balance to general balance-sheet .. .. .. 283,822 17 2 24,911 10 0 Amount set aside as per Net Revenue Account .. .. 75,951 0 9 £219,988 5 5 £296,024 18 6 £219,988 5 5 £296,024 18 6 =j __ _ ==

B.—l TPt. IVI.

Balance-sheet at 31st March, 1933.

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

1931-32. — 1932-33. 1931-32. I 1932-33. I I ]1 I £ s. d. £ s. d. £ s. d. £ s . d. 59,159 13 11 To Balance .. .. .. .. .. 61,705 7 9 56,740 2 7 By Balance at close of previous year .. .. .. 59,159 13 11 2,419 11 4 Interest .. .. .. .. .. .. 2,545 13 10 £59,159 13 11 £61,705 7 9 £59,159 13 11 £61,705 7 9

1931-32. Liabilities. ■ 1932-33. 1931-32. Assets. 1932-33. £ s - d. £ s. d. £ s. d. £ 3. d. Works at Horahora — £ s. d. £ s. d. 211.609 10 2 Depreciation reserve .. .. .. .. 283,822 17 2 306,272 3 4 Headworks, generating station, transformer .. 310,956 3 9 buildings, and machinery, &c. Sinking Fund — 49,668 0 0 Utilized for redemption of loans .. 49,768 0 0 9,491 13 11 Amount available for further redemptions 11,937 7 9 61,705 7 9 59,159 13 11 Sundry creditors — 22,906 7 0 Public Works Department .. .. 11,241 10 8 2,233 7 3 Other Government Departments .. 147 19 3 53,766 6 1 Non-departmental .. .. .. 45,805 0 10 57,194 10 9 78,906 0 4 Works at Arapuni — 2,016,934 17 2 Headworks and tail-race, machinery, trans- .. 2,074,540 2 3 Balance carried to general balance-sheet — formers and switch-gear, buildings, &e. 4,681,255 8 7 Total assets as per contra .. .. 4,896,356 15 2 Auxiliary plants — 349,675 4 5 Less liabilities as above .. .. 402,722 15 S 9,139 9 4 Waihi Grand Junction steam-plant .. 9,127 9 4 — 4,493,633 19 6 81,814 9 5 Diesel station, Penrose .. .. 61,814 9 5 4,331,580 4 2 10,855 14 1 Huntly steam- plant .. .. .. 10,814 1 11 ' 81,756 0 8 81,809 12 10 4,681,255 8 7 Carried forward .. .. .. 4,896,356 15 2 2,405,016 13 4 Carried forward .. .. .. 2,467,252 6 8

B.—l [Pt. IV].

ELECTRIC SUPPLY ACCOUNT— continued. WAIKATO ELECTRIC-POWER SUPPLY.—HORAHORA-ARAPUNI SCHEME— continued. Balance-sheet at 31st March, 1933— continued.

1931-32. . Liabilities. 1932-33. 1931-32. Assets. 1932-33. £ s. d. '. '■-' " .. t s. d. £ s. d. £ s. d. £ s. d. £ s. d. 4,681,255 8 7 Brought forward .. .. .. 4,896,356 15 2 2,405,016 13 4 Brought forward .. .. .. .. 2,467,252 6 8 637,762 17 2 Transmission-lines .. .. .. .. 690,134 17 11 " : 419,052 13 11 Substations .. .. .. .. .. 409,446 15 5 40,852 19 9 Distribution-lines .. .. .. .. 33,193 3 1 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 Hamilton Area —Land at Ruakura, stores, .. 18,181 12 9 buildings, staff residences, &c. 19,233 15 1 Loose tools and equipment, motor - lorries, .. 19,428 14 5 cars, &c. 178,516 16 10 Salaries of officers, engineering office, and .. 187,340 5 3 general expenses on surveys and on construction 612,625 5 1 Interest during construction .. .. .. 627,280 10 7 j 148,600 12 4 Cost of raising loans .. .. .. .. 154,696 12 4 23,594 16 8 Stocks of spares, &c, on hand .. .. .. 23,155 15 4 4,496,087 0 11 4,640,941 4 6 57,216 19 4 Stocks of material on hand .. .. .. 39,542 4 9 Debtors — 39,593 1 10 For electricity and sales of materials .. .. 83,582 0 11 9,49113 11 Sinking-fund investments .. .. .. 11,937 7 9 78,866 12 7 Net loss .. .. .. .. .. 120,353 17 3 £4,681,255 8 7 £4,896,356 15 2 £4,681,255 8 7 £4,896,356 15 2

B.—l TPT. IVI.

GENERAL PURPOSES RELIEF ACCOUNT. Income and Expenditure Account fob the Year ended 31st March, 1933. Expenditure. ■ Income. To Losses written off— By Interest on advances— £ s. d. Frost relief— £ s. d. Fire relief .. .. .. .. 505 9 3 Principal .. .. .. .. 309 6 8 Flood relief .. .. .. .. 91 15 4 Interest .. .. .. .. 41 10 11 Frost relief .. .. 155 15 1 Fire relief— Hailstorm relief .. .. .. .. 39 5 9 Principal .. .. .. .. 123 19 4 In aid of works of production .. .. 618 9 0 Interest .. .. .. .. 47 17 6 Receipts in respect of property taken over : Flood relief— Cider-manufacturing—lnterest on advance on Principal .. .. .. .. 74 4 3 mortgage .. .. .. .. 13 5 3 Interest .. .. .. .. 3 5 4 Interest on investments .. .. .. 469 2 0 In aid of works of production— Balance, being excess of expenditure over income 1,518 12 11 Principal .. .. .. .. 9 3 6 Interest .. .. .. .. 2 7 1 Interest on loans .. .. .. .. .2,800 0 0 £3*411 14 7 £3,411 14 7 Balance-sheet as at 31st March, 1933. Liabilities. Assets. Capital— £ s. d. Advances under Finance Act, 1932, Loan under Appropriation Act, 1918, section 33 section 6 (3) — £ s. d. £ s. d. (Waimarino bush-fire relief) .. .. 70,000 0 0 Fire relief .. .. .. 12,345 6 2 Contribution from Waimarino Bush-fire Relief Flood relief .. .. 2,938 19 2 Association .. .. .. .. 5,200 0 0 Frost relief .. .. .. 3,219 17 1 Interest accrued on debentures .. .. 230 2 9 Hailstorm relief .. .. 724 2 0 Liability to Consolidated Fund for interest .. 2,014 5 5 In aid of works of production .. 12,471 0 9 Sundry creditors (Fire Relief Suspense Account) 16 0 31,699 5 2 Payments in advance (Flood Relief Suspense Sundry debtors for interest — Account) .. .. .. .. 30 4 3 Fire relief .. .. .. 1,972 16 1 Writings-off in Suspense (as per contra) .. 490 4 0 Flood relief .. .. .. 275 0 7 Frost relief .. .. . . 273 4 2 Hailstorm relief .. .. 79 0 10 In aid of works of production .. 1,858 15 2 4,458 16 10 Interest accrued on advances — Fire relief .. .. .: 140 5 9 Flood relief .. .. .. 24 17 0 Frost relief .. .. .. 31 10 6 Hailstorm relief .. .. - 515 4 In aid of works of production .. 178 13 8 381 2 3 Debtors, sundry .. .. .. .. 289 1 1 Postponed interest .. .. .. .. 21727 Property Account: Cider-manufacture —Advance secured on portion of property disposed of .. 256 8 8 Interest accrued thereon .. .. .. 3 6 0 Losses in Suspense .. .. .. .. 490 4 0 Interest accrued on investments .. .. 75 6 6 Cash — Public Account .. .. .. .. 15,340 0 3 State Advances .. .. .. .. 164 16 4 Investments.. .. .. ~. .. 9,250 0 0 Income and Expenditure Account — £ s. d. Balance, Ist April, 1932 .. 13,82119 10 Balance, 31st March, 1933 .. 1,518 12 11 15,340 12 9 £77,966 2 5 £77,966 2 5 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. —J. H. Fowler, Deputy Controller and Auditor-General.

B. —1 [PT. IV],

GOVERNMENT FIRE INSURANCE FUND. (Established under section 133 of the Public Revenues Aot, 1926.) Revenue Account poe the Yeae ended 31st March, 1933. Dr. £ s. d. Cr. £ s. d. To Accumulated Fund as at Ist April, 1932 .. 48,343 16 4 By ClaimsPublic Trust Office : Interest on balance at credit 2,157 15 8 Defence Department .. .. .. 54 14 3 Mental Hospitals Department .. .. 24 5 10 Public Works Department .. .. 1,229 17 2 Health Department .. .. .. 600 0 0 £ s. d. Education Department .. 4,794 7 6 Less amount overclaimed prior to Ist April, 1932 ..1,048 7 8 3,745 19 10 Accumulated fund as at 31st March, 1933 .. 44,846 14 11 £50,501 12 0 £50,501 12 0 Balance-sheet as at 31st Maech, 1933. Liabilities. £ s. d. Assets. £ s. d. Accumulated fund as at 31st March, 1933 .. 44,846 14 11 Amount invested in the Common Fund of the Outstanding claims .. .. .. .. 4,167 0 0 Public Trust Office .. .. .. 48,841 2 6 Sundry debtors for claims overpaid .. .. 172 12 6 £49,013 14 11 £49,013 14 11 Contingent liabilities : Estimated value of Govern- £ s. d. ment buildings at Napier destroyed by fire during the earthquake on 3rd February, 1931, which will become a claim on the fund if it is decided to rebuild .. .. .. .. .. 11,750 0 0 Estimated cost of replacing Defence Department buildings destroyed by fire .. .. .. 3,890 0 0 £15,640 0 0 / G. 0. 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.—l [PT. IV].

GOVERNMENT LIFE INSURANCE DEPARTMENT. Revenue Account of the Government Life Insurance Department por the Year ended 31st December, 1932. £ s. d. £ s. d. Amount of funds at Ist January, 1932 8,568,627 5 0 Death claims under assurance policies, Renewal premiums — Assurance, an- including bonus additions,. .. 203,820 0 0 nuity, and endowment, less reinsur- Endowment assurances matured, includance premiums .. .. .. 609,271 5 3 ing bonus additions .. .. 273,872 0 0 New premiums (including instalments Endowments matured .. .. 9,941 4 0 of first year's premiums falling due Premiums returned on endowments .. 162 4 4 in the year) less reinsurance premiums 30,339 16 0 Bonuses surrendered for cash .. 17,856 14 11 Single premiums—Assurance and en- Premiums returned on deferred andowment .. .. .. 6,081 5 8 nuities .. .. .. .. 728 19 0 Consideration for annuities .. .. 10,376 15 3 Annuities.. .. .. .. 23,478 17 2 Interest, rent, and other £ s. d. Surrenders .. .. .. 82,883 10 1 income .. 420,207 9 6 Loans released by surrender .. 107,936 14 10 Less land and in- £ s. d. come tax, £24,268 Commission, new* .. 22,048 14 2 2s. 10d.; property „ renewal.. 4,381 14 1 expenses, £1,724 26,430 8 3 os. 3d. ; stamp Contribution to Public Service Superduty on interest, annuation -Fund.. .. .. 813 5 6 £9,863 Is. 3d. .. 35,855 4 4 £ s. d. 384,352 5 2 Expenses of managementSalaries .. .. 31,270 1 3 Extra clerical assistance .. .. 455 510 Payment to Treasury under Finance Act, 1931 (No. 2) .. 3,665 4 0 Medical fees and expenses .. 1,417 8 6 Travelling-expenses 803 17 2 Advertising .. 296 7 10 Printing and stationery .. .. 1,701 5 11 Rent .. .. 4,399 4 4 Postage and telegrams .. .. 2,089 10 8 Audit fees . . 325 0 0 General expenses .. 3,902 14 11 50,326 0 5 Property depreciation .. .. 1,250 0 0 Transfer to Investment Fluctuation Reserve Account .. .. 65,000 0 0 Amount of funds, 31st December, 1932 8,744,548 13 10 £9,609,048 12 4 £9,609,048 12 4 — — * including agents' allowances. — Balance-sheet op the Government Lipe Insurance Department on 31st December, 1932. Liabilities. Assets. £ s. d. £ s . d. Total assurance, annuity, and en- Loans on policies .. .. .. 1,269,706 3 2 dowment funds (as per Revenue New Zealand Government securities.. 2,385,360 0 0 Account) .. .. .. 8,744,548 13 10 Rural advances bonds .. .. 85,752 0 0 Claims admitted, proofs not yet Municipal Corporation debentures . . 292,219 15 2 completed .. .. .. 36,414 12 3 County securities .. .. .. 121,853 610 Annuities.. .. .. .. 126 9 3 Harbour Board debentures.. .. 25,700 0 0 Commission .. .. .. 223 7 8 Town Board debentures .. .. 26,971 6 4 Medical fees .. .. .. 92 8 0 Road Board debentures .. .. 21,800 0 0 Premium and other deposits .. 10,117 8 0 Drainage Board debentures .. 1,693 6 8 Sundry creditors .. .. .. 3,915 13 4 Power Board debentures .. .. 711,217 4 4 Accident and Fidelity Fund.. .. 4,951 18 5 Landed and house property .. 124,749 10 0 Investment Fluctuation Reserve .. 329,273 14 9 Landed and house property (leasehold) 1,797 15 8 Sinking funds on local £ s. d. Mortgages on property .. .. 3,744,403 19 3. body loans .. 22,308 19 5 Properties acquired by foreclosure .. 21,179 10 I Interest accrued there- | Overdue premiums on £ s. d. on .. .. 297 6 5 policies in force .. 9,973 18 1 22,606 5 10 Outstanding premiums due but not overdue 55,808 15 2 65,782 13 3 Overdue interest .. 60,691 2 3 Outstanding interest due but not overdue 11,385 19 10 Interest accrued but not due .. .. 101,559 8 0 173,636 10 1 Sundry debtors .. .. .. 752 15 5 Deposited with bank .. .. 45,000 0 0 Cash in hand and on current account 32,694 15 1 £9,152,270 11 4 £9,152,270 11 4 A. E. Allison, Commissioner. Government Life Insurance Department. W. E. Arnold, Secretary. The Audit Office, having examined the Revenue Account and Balance-sheet, and compared them with the relative books, documents, and securities, hereby certifies them to be in accordance therewith.—G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IV].

GREYMOUTH HARBOUR BOARD: SPECIAL COAL RATE. (Crown's proportion of Special Coal Rate collected by Greymouth Harbour Board under Section 12 of Greymouth Harbour Board Act, 1884.) Income and Expenditure Account for the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. To Interest at 5 per cent, on capital liability .. 7,081 19 0 By Coal rate received .. .. .. .. 1,440 17 1 Amount in hands of Board .. .. . . 265 18 6 Amount collectable outstanding .. .. 163 2 6 Balance .. .. ... .. .. 5,212 0 11 £7,081 19 0 £7,081 19 0 £ s. d. To Balance, Ist April, 1932 .. .. .. 201,509 8 8 £ s. d. Balance brought down .. .. .. 5,212 011 By Balance .. .. .... 206,721 9 7 £206,721 9 7 ' £206,721 9 7 Balance-sheet as at 31st March, 1933. Liabilities. Assets. £ s. d. £ s. d. Amount of coal rate in hands of Board .. 265 18 6 Capital liability .. .. .. .. 141,639 1 0 Amount of coal rate collectable but outstanding.. 163 2 6 Interest due and unpaid .. .. '.. 207,150 10 7 Treasury Adjustment Account .. .. 141,639 1 0 Income and Expenditure Account .. .. 206,721 9 7 £348,789 11 7 £348,789 11 7 G. C. Rodda, F.R.A.N.Z., Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—G. E. C. Campbell, Controller and Auditor-General.

HAURAKI PLAINS SETTLEMENT ACCOUNT. Rate Account foe the Year ended 31st Maech, 1933. Dr. £ s. d. Cr. £ s. d. To Remissions of rates .. .. .. 169 010 By Balance brought forward .. .. .. 1,076 8 6 Maintenance of completed works .. .. 1,509 910 Rates levied .. .. ... ' .. 2,114 13 8 Balance carried forward .. .. .. 1,615 910 Penalty, 10 per cent. '.. .. ; .. 102 18 4 £3,294 0 6 £3,294 0 6 Revenue Account for the Year ended 31st March, 1933. Dr. £ s. d. Cr. £ s. d. To Interest on Public Works Fund capital .. 36,892 0 3 By Accrued rent .. .. .. .. 9,346 8 3 Expenses, Kaihere Ferry .. .. .. 211 18 0 Interest on sales of land .. .. .. 643 9 1 Administration expenses .. .. .. 372 11 2 Grazing-fees .. .. .. .. 164 8 2 Remissions of rent .. .'. . . 243 9 0 Ferry fares .. .. .. .. 206 9 0 Remissions of interest .. .. .. 25 7 5 Kaihere Ferry (half loss, recoverable from Rebates .. .. . . .. • ■ 558 6 5 County Council) .. .. .. 18 1 7 Cost of raising loans . . .. .. 156 7 0 Royalties .. .. .. .. 2 10 0 Irrecoverable rents, &c. .. .. '.. 526 1 1 Interest allowed on sinking-fund contribution 380 10 10 Miscellaneous services .. .. .. 12 7 9 Net loss, carried down .. .. .. 28,211 15 8 £38,986 0 4 £38,986 0 4 £ s. d. £ s. d. To Net loss, brought down .. .. .. 28,211 15 8 By Balance carried forward .. .. .. 174,550 16 9 Balance from previous year .. .. 146,339 1 1 £174,550 16 9 £174,550 16 9

B.—l [PT. IV].

HAURAKI PLAINS SETTLEMENT ACCOUNT— continued. Balance-sheet as at 31st Maeoh, 1933. Liabilities. Assets. Capital Account— £ s. d. £ s. d. Improved land handed over to ' £ s. d. £ sd. Public Works Fund ..823,820 1 8 Land Board for settlementValue of Crown land set apart Leased .. .. 193 327 911 under Act .. .. 45,000 0 0 Unleased .'.' .'.' .'.' 5,'667 0 8 868,820 1 8 Unpaid purchase price for land Discharged Soldiers Settlement sold on deferred payments 16,110 17 2 Account: Merged interests 215 105 7 9 under section 20, Discharged Unimproved value of land not disposed of .. 411 Soldiers Settlement Amend- Improvements on adjoining Crown lands .. 7,710 0 0 ment Act, 1923 .. .. .. 429 17 2 Permanent reserves .. .. .. 8,851 0 0 Sundry creditors — Works in progress : Expenditure on land in Miscellaneous .. .. 1,001 13 7 course of reclamation, including formation and Departmental .. .. 28 18 11 metalling of roads .. .. .. 533,111 3 8 1,030 12 6 Artesian wells-— £ s. d. Rent charged in advance .. .. 2,493 00 1 Crown tenants, Hauraki plains ..42110 9 Rate Account .. .. .. 1,615 9 10 Permanent reserves and Crown Payments in advance— lands .. 216 10 9 Rent .. .. .. 41 19 3 638 1 6 Deferred payments instalment Buildings .... 5 050 6 11 (principal) .. .. 72 19 0 Wharves .. .'.' .'.' " .'. 3'761 0 0 Interest on well boring .. 00 1 Machinery and plant .. .. .. 39 ,'460 7 0 Deferred payments instalment Live-stock .. 43 8 6 (interest) .. .. 9 11 7 Loose tools !' '.'. '.'. '.'. 730 0 9 Rates •• •• ■• 10 15 3 Stores and fuel .. .. .. .. 4,063 8 5 135 5 2 Stamps on hand .. .. .. .. 110 Suspense Account .. .. .. 65 7 7 Sundry debtors— £ s. d. Wntings-off in Suspense .. .. 490 3 0 Rent .. .. ..3,734 13 10 Treasury Adjustment Account .. 186,131 210 Rates .. .. .. 3,414 8 0 Instalment (principal) on de-ferred-payment sales .. 161 16 10 Interest, deferred-payment sales 152 1 0 Law-costs .. .. .. 97 16 4 Interest on well-boring .. 11l 16 9 Tram freights and ferry fares .. 80 18 0 Grazing .. .. .. 89 17 6 Miscellaneous .. .. 5,368 8 1 Departmental .. .. 1,094 0 9 14,305 17 1 Postponed rent .. .. .. ~ 1,168 7 9 Postponed interest .. .. .. 99 1 6 Losses in suspense .. .. .. 490 3 0 Interest accrued but not due .. .. 152 0 0 Investment in Public Debt Redemption Fund .. 9,894 2 1 Cash in transit at post-office .. .. 0 12 Revenue Account: Balance forward.. .. 174,550 16 9 £1,061,210 19 9 £1,061,210 19 9 W. Robertson, Under-Secretary for Lands. W. E. Shaw, Accountant. I hereby certify that the Rate and Revenue Accounts, and Balance-sheet have been duly examined and. compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. The following comments are appended: (1) In the opinion of the Audit Office interest charged on works in progress should be capitalized. (2) A Bad Debts Reserve should be created. (3) Suggestions in reference to the treatment of expenditure on lands already handed over for settlement were made to and are at present under consideration by the Department.—J. H. Fowler, Deputy-Controller and Auditor-General.

7—B. 1 [P. IV].

B.—l TPT. IVI.

DEPARTMENT OF HEALTH. General Revenue Account fob the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. To Bacteriological Laboratory Service : Net cost .. 5,102 410 By Sera : Net profit on working .. 404 9 7 Departmental institutions: Net cost, as per * Contributions by local bodies towards Income and Expenditure Accounts— inspection services .. .. 11,775 0 9 St. Helens Maternity Hospital— £ s. d. Contributions by Dental Clinic ConiAuckland .. .. .. 8,922 10 7 mittees towards cost of clinicß .. 5,171 16 10 Gisborne .. .. .. 2,516 4 2 Registration and other Wanganui .. .. .. 2,089 12 7 fees— £ s. d. Wellington .. .. .. 6,330 13 10 Private-hospital license Christchurch .. .. .. 3,243 10 8 fees .. .. 540 17 1 Dunedin .. .. .. 2,290 1 .10 District-nursing lees .. 0 5 0 Invercargill .. .. .. 2,605 4 3 Medical practitioners King George V Orthopaedic and General registration fees, Hospital, Rotorua .. .. 10,205 010 £568 195.; less fees Queen Mary Hospital, Hanmer .. 11,973 211 paid in advance, Infectious Diseases Hospital, Rotorua £285 19s. .. 283 0 0 (closed) . .. .. 380 3 2 Masseurs registration Pukeora Sanatorium for Consumptives, and examination Waipukurau .. .. .. 4,687 11 3 fees .. .. 106 18 0 Otaki Sanatorium for Consumptives.. 695 15 1 Nurses and midwives 55,939 11 2 registration and exSubsidies to Hospital Boards and separate animation fees .. 981 7 0 institutions— Plumbers registration On levies by local bodies for capital and examination fees 492 15 0 purposes .. .. .. 43,623 8 3 Opticians Act registraOn levies by local bodies for maiuten- tion and examination ance purposes .. .. .. 550,003 3 9 fees .. .. 196 19 6 Voluntary contributions .. .. 1,926 11 0 Cemeteries Act .. 41 19 6 Bequests .. .. .. 2,279 6 7 2,644 1 1 597,832 9 7 Health Act: Bills of health fees .. 25 15 0 G rants in aid of medical and social relief— Miscellaneous income .. .. 0 15 2 Royal New Zealand Society for the Balance carried down (being excess of Health of Woman and Children, and expenditure over income) .. 797,169 12 5 Women's National Reserve .. 20,363 17 10 University of Otago and medical research .. .. .. 10 1 11 Other grants in aid of medical and social relief .. .. .. 2,147 8 1 Relief of indigent persons .. .. 795 22 23,316 10 0 Sundry small grants .. .. .. ~ 139 16 10 School hygiene: Net cost .. .. .. ~ 16,514 4 4 Dental hygiene (see contra for contributions by Dental Clinic Committees) .. .. .. .. 44,100 10 0 Maori hygiene : Net cost .. .. .. .. 7,291 0 4 Maternal welfare : Ante-natal clinics, he. —Net cost .. 275 210 Cemeteries Act: Expenses .. .. .. 45 4 6 Dangerous Drugs Act: Net cost* .. .. .. 11l 19 7 Health Act expenses : Net cost— £ s. d. Board of Health expenses .. .. 66 19 4 Infectious diseases (expenses of preventive measures and in connection with outbreaks) .. .. 474 5 3 Fees for notification of infectious diseases .. .. .. 295 1 0 Inspection of vessels (including medical fees and launch-hire) .. .. 1,956 510 Quarantine expenses (maintenance of stations) .. .. .. 381 15 4 Other Health Act expenses .. 2,523 9 6 5,697 16 3 Hospitals and Charitable Institutions Act: Private hospitals, licensing-expenses of .. .. 67 16 9 Social Hygiene Act: Maintenance of V.D. clinics, including payments for treatments, &c. .. .. .. 37 6 0 Sale of Food and Drugs Act : Net cost* .. .. 466 18 4 Medical Practitioners Act: Expenses of Medical Board,&c. 272 10 3 Masseurs Registration Act: Examination expenses, &c... 102 19 11 Nurses and Midwives Registration Act: Examination expenses, Ac. .. .. .. .. .. 1,017 14 2 Opticians Act: Examination expenses, &c. .. .. 161 11 7 Plumbers Registration Act: Examination expenses, &o. 416 13 1 Quackery Prevention Act .. .. .. . . 3 3 0 Transfer and maintenance of New Zealand lepers at Makogai .. .. .. .. .. 443 12 9 General administration— £ s. d. Salaries and temporary assistance .. 39,592 19 0 Travelling, transfer, and removal expenses .. .. .. .. 4,334 9 4 Office expenses (rent, telephone, postage and telegrams, printing and stationery, &c.) .. .. 7,252 18 9 Law-costs .. .. .. 20 I 1 Compensation, &c, to widow of late John Annan, Port Disinfecting Officer, accidentally killed on duty 1,157 12 2 Bad debts other than institutional .. 0 16 0 Rest-home, Otaki: Interest, &c, on land purchased .. .. .. 107 11 11 52,466 8 3 Depreciation on buildings, equipment, &c. (other than institutional), including loss on realization of departmental motor-cars .. .. .. .. 5,368 6 6 £817,191 10 10 £817,191 10 10 £ s. d. £ s. d. To Balance brought down .. .. .. .. 797,169 12 5 By Balance after charging interest on Interest on capital at 4J per cent, per annum (other than ' capital .. .. .. .. 802,628 13 8 institutional) .. .. .. .. .. 5,459 1 3 £802,628 13 8 £802,628 13 8

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

DEPARTMENT OF HEALTH— continued. Bacteriological Laboratory Working Accounts for the Year ended 31st March, 1933.

B.—l [Pt. IV].

SERA BRANCH. Trading Account toe the Year ended 31st March, 1933. Dr. £ s. d. Or. £ s. d. To Stock on hand, Ist April, 1932 .. .. 1,670 14 8 By Sales .. .. .. .. .. 5,382 12 11 Purchases.. .. .. .. .. 4,673 13 11 Stock on hand, 31st March, 1933 .. .. 1,506 7 6 Gross profit .. .. .. .. 848 0 2 Shipment afloat, 31st March, 1933 .. .. 303 8 4 £7,192 8 9 £7,192 8 9 Profit and Loss Account for the Year ended 31st March, 1933. £ s. d. £ s. d. To Printing and stationery .. .. .. 10 0 0 By Gross profit .. .. .. .. 848 0 2 Freight, &c. .. .. .. .. 5 0 0 Postages .. .. •.. .. .. 41 5 2 Salaries .. .. .. .. .. 293 9 5 Rent .. .. .. .. .. 210 0 Telephones .. .. .. .. 7 12 6 Interest on capital .. .. .. .. 65 3 6 443 10 7 Net profit, transferred to Income and Expenditure Account .. .. .. .. 404 9 7 £848 0 2 £848 0 2

Vaccine Station, Auckland. Dunedin. Greymouth. Gisborne. Hamilton. InvercargUl. Napier. Wanganui. Wellington. Whangarei. Totals. Wellington. .riyniouwi. j\orwi. 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. £ s. d. £ s. d. To Stock on hand, 1st April, 1932 12 3 1 .. 22 19 0 .. .. .. .. .. .. .. .. .. .. 35 2 1 Purchases and general expenses.. 74 13 6 .. 20 14 9 .. 42 5 10 .. 0 2 0 4 11 7 4 11 7 4 11 8 4 11 8 .. .. 156 2 7 Contributions to Hospital Boards .. 1,215 0 0 .. 81 0 0 .. 121 10 0 .. 121 10 0 81 0 0 121 10 0 81 0 0 1,215 0 0 .. 3,037 10 0 Salaries .. .. .. .. .. 1,171 2 8 .. 344 5 0 .. 311 17 0 .. .. .. .. .. 344 5 0 2,171 9 8 Total debits .. .. 86 16 7 1,215 0 0 'l,214 16 5 81 0 0 386 10 10 121 10 0 311 19 0 126 1 7 85 11 7 126 1 8 85 11 8 1,215 0 0 344 5 0 5,400 4 4 By Sales .. .. .. 60 • 6 8 .. .. .. .. .. .. .. .. .. .. .. .. 60 6 8 Recoveries on account of services .. 119 7 0 i .. .. .. .. 11 15 4 .. 27 10 9 .. 11 10 0 33 8 3 ?03 11 4 Stocks on hand, 31st March, 1933 13 17 3 .. 20 4 3 .. .. .. .. .. .. .. .. ■ .. .. 34 1 6 Total credits .. .. 74 3 11 119 ,7 0 J 20 4 3 .. .. .. 11 15 4 .. 27 10 9 .. 11 10 0 33 8 3 .. 297 19 6 Net cost .. .. 12 12 8 1,095 13 0 jl,194 12 2 81 0 0 386 10 10 121 10 0 300 3 8 126 17 58 0 10 126 1 8 74 1 8 1,181 11 9 344 5 0 5,102 4 10

B.—l [Pt. IV].

DEPARTMENT OF HEALTH— continued. Income and Expenditure Accounts for the Year ended 31st March, 1933. St. Helens Maternity Hospitals.

Auckland. Christchurch. Dunedin. Gisborne. InvercargUl. Wanganui. Wellington. Totals. Expenditure. . £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Provisions .. .. .. .. .. 1,102 10 8 449 6 2 202 17 6 21116 2 490 16 7 214 6 11 959 12 11 3,631 6 11 Surgery and dispensary .. .. .. 277 15 4 105 7 6 35 0 5 53 15 4 105 18 1 47 17 3 191 15 10 817 9 9 Salaries and wages .. .. .. .. 3,093 10 2 1,618 5 9 1,255 6 10 1,128 17 2 1,323 6 4 1,026 10 1 2,778 19 6 12,224 15 10 Domestic .. .. .. .. .. 1,435 19 3 629 6 2 327 9 9 357 2 0 571 16 9 328 5 8 1,140 7 8 4,790 7 3 Establishment .. .. .. .. 464 15 9 186 10 9 57 0 3 109 0 6 0 3 0 98 15 0 401 12 9 1,317 18 0 Grounds .. .. .. .. .. 14 8 4 33 6 3 50 18 8 168 15 4 139 2 6 113 4 4 .. 519 15 5 Miscellaneous maintenance .. .. .. 23 2 8 18 0 1 12 5 7 18 5 1 2 16 5 22 1 2 18 11 5 115 2 5 Depreciation — Buildings.. .. .. .. .. 819 8 11 158 3 1 122 10 4 214 9 4 236 7 8 105 9 0 307 3 1 1,963 11 5 Equipment .. .. .. .. 413 14 2 263 2 6 107 6 11 106 13 8 117 0 8 148 10 6 224 13 8 1,381 2 1 Other improvements .. .. .. 9 12 10 .. .. .. 2 14 4 1 11 3 14 3 4 28 1 9 Bad debts written oft .. .. .. 1,741 13 4 689 3 8 231 4 7 359 8 0 373 11 0 380 1 0 2,157 17 5 5,932 19 0 Administration .. .. .. .. 525 11 11 330 10 0 207 11 7 165 0 10 292 16 7 214 6 7 491 18 8 2,227 16 2 Maintenance, outdoor services .. .. 69 16 5 48 1 4 .. .. 0 12 6 .. 47 19 1 166 9 4 9,991 19 9 4,529 3 3 2,609.12 5 2,893 3 5 3,657 2 5 2,700 18 9 8,734 15 4 35,116 15 4 To Balance brought down .. .. .. 6,513 12 0 2,852 1 1 1,946 6 4 2,079 13 9 2,125 14 5 1,793 17 10 5,369 13 11 22,680 19 4 Interest on capital .. .. . .. '~ .. 2,408 18 7 391 9 7 343 15 6 436 10 5 479 9 10 295 14 9 960 19 11 5,316 18 7 8,922 10 7 3,243 10 8 2,290 1 10 2,516 4 2 2,605 4 3 2,089 12 7 6,330 13 10 27,997 17 11 Income. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. By Eees receivable — Indoor .. .. .. .. .. 3,172 13 7 1,438 0 6 644 1 7 762 15 0 1,466 1 4 868 16 0 3,150 14 0 11,503 2 0 Outdoor .. .. .. .. .. 252 10 0 207 0 0 2 12 6 .. 5 5 0 12 6 119 14 6 588 4 6 Babies .. .. .. .. .. .. .. 0 7 2 3 11 6 1 2 10 .. 26 5 9 31 7 3 Miscellaneous income .. .. .. 53 4 2 32 1 8 16 4 10 47 3 2 58 18 10 37 2 5 68 7 2 313 2 3 Balance carried down .. .. .. 6,513 12 0 2,852 1 1 1,946 6 4 2,079 13 9 2,125 14 5 1,793 17 10 5,369 13 11 22,680 19 4 9,991 19 9 4,529 3 3 2,609 12 5 2,893 3 5 3,657 2 5 2,700 18 9 8,734 15 4 35,116 15 4 By Excess of expenditure over income after charging 8,922 10 7 3,243 10 8 2,290 1 10 2,516 4 2 2,605 4 3 2,089 12 7 6,330 13 10 27,997 17 11 interest on capital

B.—l [Pt. IV].

DEPARTMENT OF HEALTH— continued. Income and Expenditure Accounts for the Year ended 31st March, 1933. Institutions other than St. Helens Maternity Hospitals.

Hospital Isolation Hospital, Pukeora Queen Mary Hospital, Otaki ~ t . Rotorua.' Rotorua. Sanatorium. Hanmer. Sanatorium. lotais. m „ Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Provisions .. .. 1,538 6 8 .. 2,210 5 1 3,53] 14 2 1,218 0 8 8,498 6 7 Surgery and dispensary .. .. .. .. .. .. 609 19 3 .. 415 13 1 492 8 4 114 12 1 1 12 9 Salaries and Wages .. .. .. .. .. .. 5,533 4 9 .. 7,037 2 5 9,983 17 2 2,961 2 7 25,515 6 11 Domestic .. .. .. .. .. .. .. 2,764 Oil .. 3,400 4 8 2,837 4 6 934 18 8 9,936 8 9 Establishment .. .. .. .. .. .. .. 856 3 8 .. 533 18 3 1,318 0 5 286 17 4 2,994 19 8 Miscellaneous maintenance.. .. .. .. .. .. 73 2 5 .. 115 10 5 58 7 10 41 4 11 288 5 7 Grounds Account .. .. .. .. .. .. .. .. 438 8 7 .. .. 438 8 7 Depreciation — Buildings .. .. .. .. ,. .. .. 884 17 3 152 1 6 1,268 13 6 2,275 9 10 459 16 9 5,040 18 10 Equipment .. .. .. .. .. .. .. 1,192 11 9 .. 948 1 0 1,247 9 8 244 15 6 3,632 17 11 Other improvements .. .. .. 4] 3 0 .. 234 19 3 1,336 10 0 102 3 0 1,714 15 3 Bad debts written or£ .. .. .. .. .. .. 2,693 16 4 .. 56 13 0 636 10 11 .. 3,387 0 3 Administration expenses .. .. .. .. .. .. 1,083 17 3 .. 1,055 6 6 1,334 12 1 791 2 3 4,264 18 1 Farm Working Account .. .. . . .. .. .. .. ., ,. 35 2 2 35 2 2 Poultry Farm Working Account .. .. .. .. .. .. .. . 12416 2 124 16 2 Balance carried down .. .. .. .. .. .. .. . ,, ,, 789 13 g 7gg 13 8 17,271 3 3 152 1 6 17,714 15 9 25,087 7 1 8,069 3 7 68,294 11 2 To Balance brought down .. .. .. .. .. .. 6,524 18 11 152 1 6 1,923 10 8 4 871 3 4 13 47] 14 5 , Ornamental grounds 573 13 2 .. .. 730 0 10 389 3 4 17 4 Interest on capital .. .. .. .. .. .. 3,106 8 9 228 1 8 2,764 0 7 0,371 18 9 1,096 5 5 13,566 15 2 10.205 0 10 380 3 .2 4,687 11 3 11,973 2 11 1,485 8 9 28,731 6 ]]. Income. By Patients' fees receivable— £ s. d. £ s. d. £ s. d. £ s d £ s d £ s d General inpatients .. .. .. .. .. .. 9,533 7 0 .. 11,311 0 0 .. 7,629 1 6 28 473 8 6 General outpatients .. .. .. .. .. .. 475 12 4 .. .. 1 127 13 3 1 603 5 7 Ex-service .. .. 155 2 5 .. 3,580 5 10 2.'740 4 5 '.'. 12 8 ™ e " •• -• ■• •• •• •• •• •• •■ .. 4,489 5 6 .. 4,489 5 6 female .. .. .. .. .. .. .. .. .. .. 10,193 17 6 .. 10,193 17 6 Examination or pensioners .. .. .. .. .. .. .. 17 0 6 0 18 11 17 19 5 Miscellaneous income — Rents &c 198 14 8 .. 77119 6 1,656 17 8 259 15 9 2,887 7 7 Sale of refuse .. .. .. .. .. .. .. 15 3 2 .. 11 0 2 5 0 0 31 3 4 M^! 8 •■ •• 676 .. 110 786 Miscellaneous .. .. .. .. .. .. .. 368 4 9 .. .. 2 6 6 370 11 3 Farm Working Account .. .. .. .. .. .. .. .. 93 11 7 . 179" 5 4 272 16 11 Balance carried down .. .. .. .. .. .. 6,524 18 11 152 1 6 1,923 10 8 4,871 3 4 .. 13,471 14 5 17,271 3 3 152 1 6 17,714 15 9 25,087 7 1 8,069 3 7 68,294 11 2 By Balance brought down .. .. .. .. .. .. .. .. __ 7gp, jn g 7 gg ™ g Excessof expenditure over income, carried to Main Income and Expenditure 10,205 0 10 380 3 2 4,687 11 3 11,973 2 II 695 15 1 27 941 13 3 Account ' . ' 10,205 0 10 380 3 2 4,687 11 3 11,973 2 11 1,485 8 9 28,731 6 11

B.—l [Pt. IV].

DEPARTMENT OF HEALTH— continued. Institutional Farms, Vegetable Gardens, and Poultry Sections Working Accounts for the Year ended 31st March, 1933.

Otakl Sanatorium. Sanatorium w v * v. Totals. Farm Hospital Farm. Vegetable-garden Farm. and Poultry Section. Expenditure. To Stock on hand— £ s. d. £ s. d. £ s. d. £ a. d. £ s. d. Live •• •• •• •• •• 775 3 2 564 10 10 168 17 6 33 13 0 1,542 4 6 Other .. .. .. .. .. 370 5 4 386 9 11 131 12 6 93 3 10 981 11 7 Repairs and renewals .. .. .. 95 6 7 39 5 5 18 4 2 16 3 154 2 5 dodder .. .. .. .. .. 11 0 2 480 9 11 8 9 0 .. 499 19 1 Seeds and manures .. .. .. .. 48 8 6 75 15 1 27 17 1 14 7 0 166 7 8 Fowl-food .. .. ,, 50 10 1 50 10 1 Live-stock purchases .. .. .. 475 8 3 19 12 0 48 12 6 17 6 11 560 19 8 Salaries and wages .. .. .. .. 678 17 9 399 5 5 166 16 4 312 18 9 1,557 18 3 Tractor-fuel .. .. .. .. .. .. 42 6 6 .. .. 42 6 6 Rent .. .. .. .. .. .. .. 50 0 0 .. 50 0 0 Other expenses .. .. .. .. 25 4 11 4 3 3 41 8 2 1 12 11 72 9 3 Depreciation.. .. .. .. .. 182 5 7 104 9 10 40 8 6 10 13 6 337 17 5 Balance carried down.. .. .. .. 583 17 7 135 6 10 234 12 2 .. 953 16 7 3,245 17 10 2,251 15 0 936 17 11 535 12 3 6,970 3 0 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Balance brought down .. .. .. .. ,, i( jj2 8 11 112 8 11 Interest on Capital .. .. .. .. 490 6 0 170 9 0 55 6 10 12 7 3 728 9 1 Balance (profit) .. .. .. .. 93 11 7 .. 179 5 4 .. 272 16 11 583 17 7 170 9 0 234 12 2 124 16 2 1,113 14 11 Income. By Supplies to institution — .. .. .. £ s. d. £ s. d. £ s. d. £ s. d. £ s d. Milk .. .. 88112 5 1,340 8 3 475 17 10 .. 2,697 18 6 Meat .. .. .. .. .. 455 12 3 2 5 6 68 9 0 .. 526 6 9 Potatoes and vegetables .. .. .. 99 2 1 78 2 0 .. .. 177 4 1 Eggs •• •• •• •• ■• •• .. .. 84 13 8 84 13 8 Poultry .. .. .. .. .. .. .. .. 16 14 0 16 14 0 Vegetables and Fruit .. .. .. .. .. .. 156 6 6 156 6 6 Sales — Skins, &c... .. .. .. .. 12 18 11 1 2 10 11 0 9 .. 25 2 6 Live-stock .. .. .. .. 313 12 7 36 0 0 3 2 6 .. 352 15 1 Other Produce .. .. .. .. 209 10 4 1 18 6 89 10 8 52 4 8 353 4 2 Eggs .. .. .. .. .. .. .. .. 18 14 4 18 14 4 Services rendered to institutions .. .. .. 61 10 0 .. .. 61 10 0 Other credits .. .. .. .. 4 18 3 2 5 0 .. 3 7 4 10 10 7 Stock on hand, 31st March, 1933— Live .. .. .. .. .. 776 18 5 467 11 9 158 17 0 38 0 0 1,441 7 2 Other .. .. .. .. .. 491 12 7 260 11 2 130 0 2 53 2 10 935 6 9 Balance carried down.. .. .. •.. .. .. .. 112 8 11 112 8 11 3,245 17 10 2,251 15 0 936 17 11 535 12 3 6,970 3 0 By Balance brought down .. .. .. 583 17 7 135 6 10 234 12 2 .. 953 16 7 Balance (loss) ... .. .. .. .. 35 2 2 .. 124 16 2 159 18 4 583 17 7 170 9 0 234 12 2 124 16 2 1,113 14 11

B.—l [Pt. IV].

DEPARTMENT OF HEALTH— continued. Balance-sheet as at 31st March, 1933. Liabilities. Assets. Capital Account— £ s. d. £ s. d. Land— £ s. d. £ s. d. Expenditure out of Public Works Institutions .. .. 54,698 9 3 Fund to Ist April, 1932 .. 418,931 14 0 Quarantine stations, &c. .. 2,473 6 6 Net Expenditure out of Public 57 171 15 9 Works Fund for year ended Buildings— 31st March, 1933, £323 Bs. Bd., Institutions .. ..265,146 10 2 less reduction for year, £806 .. 482 11 4 Quarantine stations, &c. .. 49,196 12 0 , __„ 314 343 22 418,449 2 8 Stores on handLand at Otaki handed over by At institutions .. .. 11,357 011 Wellington Hospital Board .. 3,235 0 0 Sera, vaccine, and laboratory Expenditure out of Consolidated stores .. .. .. 1,540 9 0 Fund .. .. .. 136,529 19 9 Head Office bulk store .. 8.187 9 0 558,214 2 5 21,084 18 11 Creditors— Stores afloat .. .. .. 1,752 13 10 Departmental .. .. 1,099 3 1 Motor-cars, motor-cycles, amSundry .. .. .. 51,141 19 4 bulances, and lorries— 52,241 2 5 Institutions .. .. 1,880 911 Institutional fees paid in advance .. 244 2 6 Other .. .. .. 7,828 0 7 Medical practitioners'fees paid in advance 285 19 0 9,708 10 6 Institutional Fees Suspense Account .. 4,770 9 0 Live-stock and consumable farm stores at inPromotiOri of Health Fund .. .. 822 10 10 stitutions .. .. .. .. 2,425 12 10 Reserve for depreciation— Furniture, fittings, and equipment— Institutions .. .. .. 124,054 18 8 Institutions .. .. 54,564 17 11 Other .. .. .. 42,898 12 0 Dental clinics .. .. 10,063 7 0 166,953 10 8 Other .. .. .. 20,008 19 0 Writings-off, Suspense Account .. .. 6,544 16 1 84,637 3 11 Treasury Adjustment Account .. .. 611,472 6 5 Mechanical office applicances— Institution .. .. 578 4 6 Other .. .. .. 1,640 12 10 2,218 17 4 Libraries (other than institutional) .. 939 18 9 Push bicycles— Institutions .. .. 50 9 8 Other .. .. .. 174 7 2 224 16 10 Plant and machinery at institutions .. 6,243 11 9 Other improvements— Institutions .. .. 36,413 1 10 Quarantine stations .. 2,852 19 5 39,266 1 3 Debtors— Sundry .. .. .. 36,839 1 7 Departmental .. .. 1,376 0 7 38,215 22 Assets in Suspense-— Institutions .. .. 981 4 0 Other .. .. .. 238 19 11 1,220 3 11 National Development Expenditure Account 18,196 18 7 Cash in Post Office or in transit .. 1,270 17 2 General Revenue Account: Excess of expenditure over income .. .. .. 802,628 13 8 £1,401,548 19 4 £1,401,548 19 4 A. Keisenbeeg, A.R.A.N.Z., Secretary. W. T. Findlay, A.R.A.N.Z., Accountant. Note. —The accounts include the following charges for which the Department possesses no parliamentary appropriations : (a) Rent assessed by Public Works Depart7nent; (b) interest at 4J per cent, on capital. (Sundry debtors, £38,215 2s. 2d., includes £6,872 lis. 3d. in respect of subsidies advanced to Hospital Boards.) I hereby certify that the various Income and Expenditure Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —J. H. Fowleb, Deputy Controller and Auditor-General.

B.—l [Pt. IV].

IMMIGRATION DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1933. Expenditure. Income. £ s. d. To Administration expenses— By Cables prepaid .. .. .. .. 46 2 1 Salaries— £ s. d. £ s. d. Exchange .. .. .. .. 0 0 1 New Zealand .. .. 1,358 15 11 Excess expenditure over income carried down .. 3,992 12 5 > a London .. .. .. 900 0 0 2,258 15 11 Office expenses .. .. 438 2 1 Supervision of domestics .. 24 6 10 Rent account .. .. 180 0 0 2,901 4 10 Grants, &c. .. .. .. .. 6 7 8 Grant, H. D. Thomson, late Under-Secretary, in lieu of leave on retirement .. .. .. 55 15 7 Passage-money, undesirables .. .. .. 88 4 0 Cost of cables .. .. .. .. 53 11 8 Exchange .. .. .. .. .. 036 Depreciation Reserve Account .. .. 45 2 10 I £ s. d. Passage-money paid .. .. 3,204 19 0 Less contributions £ s. d. by immigrants.. 1,532 19 0 Less contributions by Imperial Government .. 836 0 0 — 2,368 19 0 836 0 0 Furniture and fittings written off .. .. 6 2 6 Loans for passage-money written off .. .. 46 2 0 £4,038 14 7 £4,038 14 7 £ s. d. By Recoveries on account of expenditure on To Balance brought down .. .. .. 3,992 12 5 previous years— £ s. d. Interest on capital .. .. ..149,369 19 11 New Zealand Government contributions Excess income on account of Public Works towards passage-money .. .. 460 2 0 Fund, National Development Account .. 535 15 11 Supervision of public-school boys .. 0 5 6 Supervision of domestics .. .. 0 6 9 Grants, &c. .. .. .. .. 15 0 Sale of furniture and fittings .. .. 73 16 8 Excess expenditure over income after charging interest: Administration Account .. 153,362 12 4 £153,898 8 3 £153,898 8 3 Notb. —The accounts include a charge against the Department for interest on capital for which the Department possesses no parliamentary appropriation. Balance-sheet as at 31st March, 1933. Liabilities. Assets. £ s. d. Capital Accounts— Furniture and fittings .. .. .. 649 1 5 Public Works Fund, 31st £ s. d. £ s. d. Stock— £ s. d. March, 1932.. .. 3,319,624 8 10 Stationery .. .. 40 0 0 Less recoveries on account Stamps .. .. 9 17 1 of expenditure previous Blankets .. .. 6 18 7 years, 1932-33 .. 582 13 10 56 15 8 3,319,041 15 0 Loans of passage-money to Creditors— immigrants .. .. .. 1,069 18 5 Departmental .. .. 110 0 Furniture and Fittings Sundry .. .. 34 17 2 Suspense Account .. .. 6 2 6 36 7 2 Sundry debtorsReserves— Departmental .. .. 104 16 9 Depreciation .. .. 522 17 4 Sundry .. .. 7 0 0 Bad debts .. .. 50 0 0 111 16 9 572 17 4 Administration Account .. .. 153,362 12 4 Passage-money deposited on National Development Acbehalf of immigrants .. .. .. 350 11 6 count ... .. 3,320,541 10 6 Imperial Government Less excess income, 1932-33 535 15 11 Loans to immigrants re- 3,320,005 14 7 covered but not paid .. 17 0 4 Contributions of passagemoney recovered but not paid .. .. .. 457 3 3 Contributions of passagemoney recovered and held in suspense .. .. 258 10 0 732 13 7 Recoveries on behalf of Commonwealth Government (Australia) .. .. .. 3 0 0 Writings-off in Suspense .. .. . . 6 2 6 Treasury Adjustment Account ... .. 154,518 14 7 £3,475,262 1 8 £3,475,262 1 8 Henry E. Moston, Acting Permanent Head. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note—G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IV],

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLICITY. Income and Expenditure Account por the Year ended 31st Mabch, 1933. Expenditure. £ s. d. Income. To Net loss after charging interest and portion of By Net profit after charging interest and portion Head Office expenses— of Head Office expenses — £ s. d. Census and Statistics Office .. .. 20,134 10 7 Rotorua electric system .. .. .. 5,118 15 7 Industries and Commerce Branch .. .. 5,237 10 3 Fowl and Milling Wheat Account .. .. 52,438 11 2 Publicity Branch .. .. .. 15.527 3 11 Net loss after charging interest .. .. 51,689 18 J Te Aroha .. .. .. .. 3,036 14 6 Rotorua Baths .. .. .. .. 14,395 3 10 Rotorua Sanatorium .. .. .. 1,478 18 9 ■ Rotorua Gardens .. .. .. 4,076 13 4 Rotorua water and drainage .. .. 3,492 ]0 1 Rotorua reserves .. .. .. 1,534 18 10 Rotorua wharves and beacons .. .. 315 19 10 Waimangu round trip .. .. .. 880 12 10 Waitomo Hostel and guiding .. .. 4,532 8 3 Chateau Tongariro .. .. .. 7,71913 Lake House, Waikaremoana .. .. 2,254 18 2 Morere Hot Springs . . .. .. 356 11 8 Hermitage Hostef (leased) .. .. 1,980 0 6 Te Anau Hotel and steamer (leased) .. 1,183 5 3 Queenstown .. .. .. .. 676 1 8 Glade House, Milford Hostel, and track .. 5,879 16 5 Miscellaneous reserves .. .. .. 1,091 0 9 Passenger-booking bureaux .. .. 1,287 17 8 Sydney and Melbourne offices .. .. 5,223 5 9 Toronto office .. .. .. .. 4,116 9 6 Subsidies to inland mails .. .. . . 659 15 0 Subsidies to steamer services, &c. .. .. 150 0 0 Expenses minor overseas agencies .. .. 272 19 3 Subsidy to Rotorua Borough Council .. 789 15 0 Miscellaneous expenditure not apportioned .. 415 17 5 Interest, National Development Account .. 407 16 8 Formation, Scoria Flat Road .. .. 139 7 11 £109,247 4 10 £109,247 4 10 INDUSTRIES AND COMMERCE BRANCH. Working Account for the Year ended 31st March, 1933. Dr- £ s. d. Or. £ s. d. To Salaries .. .. .. .. .. 3,799 4 7 By Gas Regulations Account .. .. .. 331 6 7 Advertising, purchase of books, &e. .. .. 11l 15 1 Recoveries: Law-costs .. .. .. 223 9 6 Freight and cartage .. .. .. 2 8 10 Balance carried down .. .. .. 5,120 4 3 Rent .. .. .. .. .. 685 8 5 Postages .. .. .. .. .. 147 9 1 Office cleaning, fuel, and light .. .. 65 13 10 Printing and stationery, office fittings, and requisites .. .. .. .. 198 8 11 Law-costs .. .. .. .. 71 17 6 Travelling allowances and expenses .. .. 68 18 6 Telephones .. .. .. .. 156 14 6 Rail passes to H.M. Trade Commissioners .. 54 ] 9 6 Industrial exhibitions .. .. .. 10 7 0 Expenses: Vancouver agency .. .. 117 3 1] Miscellaneous .. .. .. .. 16 3 7 Depreciation .. .. .. .. 168 1 4 Writings-off .. .. .. .. 0 5 9 £5,675 0 4 £5,675 0 4 £ s. d. £ s. d. To Balance brought down .. .. .. 5,120 4 3 By Net loss, to Income and Expenditure Account .. 5,237 10 3 Interest on capital .. .. .. .. 117 6 0 £3,237 10 3 £5,237 10 3 FOWL AND MILLING WHEAT. Working Account for the Year ended 31st March, 1933. Dr - £ s. d. [ Or. £ s . d. To Purchase of fowl-wheat .. .. .. 35,876 13 10 By Sales of fowl-wheat .. .. .. 44,787 210 Purchase of milling-wheat .. .. .. 52,922 19 1 Sales of milling-wheat .. .. .. 96,551 1 3 Portion, Head Office salaries .. .. 100 0 0 Net profit to Income and Expenditure Account 52,438 11 2 £141,338 4 1 £141,338 4~7

B—R.8 —R. I [PT. IV

B.—l [PT. IV].

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLlClTY— continued. CENSUS AND STATISTICS BRANCH. Working Account foe the Year ended 31st March, 1933. Dr. £ s. d. Or. £ s. d. To Salaries .. .. .. .. .. 14,275 18 2 By Sale of statistical publications .. .. 441 15 6 Freight and cartage .. .. .. 27 13 7 Work done on Powers machines .. .. 2,357 8 2 Fuel and light .. .. .. . . 96 19 6 Miscellaneous receipts . . .. .. 63 7 8 Maintenance of mechanical appliances .. 30 6 7 Balance carried down .. .. .. 19,541 0 11 Postages .. .. .. .. 894 17 4 Printing and stationery .. .. .. 922 6 2 Rent .. .. .. .. .. 790 11 8 Preparation of statistical publications .. 3,593 12 8 Collection of statistics .. .. .. 964 12 0 Telephone services .. .. .. 73 16 0 Miscellaneous .. .. .. .. 50 15 1 Depreciation .. .. .. .. 677 18 11 Wr'itings-off .. .. .. .. 4 4 7 £22,403 12 3 £22,403 12 3 £ s. d. £ s. d. To Balance brought down .. .. .. 19,541 011 By Net loss, to Income and Expenditure Account 20,134 10 7 Interest on capital .. .. .. 593 9 8 £20,134 10 7 £20,134 10 7 TE AROHA. Working Account for the Year ended 31st March, 1933. Dr. £ s. d. Or. £ s. d. To Stores at Ist April, 1932 .. .. .. 26 14 4 By Receipts .. .. .. .. .. 1,060 10 6 Salaries and Wages.. .. .. .. 1,959 1 3 Stores on hand at 31st March, 1933 .. .. 34 12 0 Electric energy .. .. .. .. 98 16 7 Balance carried down .. .. .. 2,046 2 6 Repairs, purchase of stores, &c. .. .. 316 11 4 Administration expenses .. .. .. 328 19 9 Depreciation . . .. .. .. 385 17 10 Writings-off .. .. .. .. 25 3 11 £3,141 5 0 £3,141 5 0 £ s. d. £ s. d. To Balance brought down .. .. 2,046 2 6 By Net loss, to Income and Expenditure Account .. 3,036 14 6 Head Office expenses .. .. .. 211 8 6 Interest on capital .. .. .. .. 779 3 6 £3,036 14 6 £3,036 14 6 ROTORUA BATHS. Working Account for the Year ended 31st March, 1933. Dr. £ s. d. Or. £ s. d. To Salaries and wages .. .. .. 6,634 5 1 By Receipts.. .. .. .. .. 6,172 11 6 Stores issued .. .. .. .. 872 19 10 Value of services rendered to Sanatorium .. 574 6 2 Repairs, travelling-expenses, &c. .. .. 292 611 Balance carried down .. .. .. 8,519 12 2 Electric-energy and water charges .. .. 676 9 3 Administration expenses .. .. .. 710 810 Laundry charges .. .. .. .. 317 10 7 Depreciation .. .. .. .. 3,654 14 0 Writings-off .. .. .. .. 2,107 15 4 £15,266 9 10 £15,266 9 10 £ s. d. £ s. d. To Balance brought down .. .. .. 8,519 12 2 By Net loss, to Income and Expenditure Account.. 14,395 310 Head Office expenses .. .. .. 336 12 10 Interest on capital .. .. .. 5,538 18 10 £14,395 3 10 £14,395 3 10

B.—l [Pt. IV].

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLlClTY— continued. ROTORUA SANATORIUM. Working Account foe the Year ended 31st Maech, 1933. Dr. £ s. d. Or. £ s. d. To Stores on hand, Ist April, 1932 .. .. 48118 11 By Fees receivable .. .. .. .. 3,841 9 6 Salaries and wages . . .. .. .. 1,499 14 4 Miscellaneous receipts .. .. .. 169 18 6 Purchase of stores .. .. .. .. 1,189 7 4 Stores at 31st March, 1933 .. .. .. 402 15 11 Freight, repairs, &c. .. .. .. 135 0 1 Balance carried down .. .. . . 823 3 1 Electric-energy and water charges .. .. 162 2 1 Value of services rendered by Rotorua Baths staff 574 6 2 Laundry charges .. .. .. .. 68 9 2 Administration expenses .. .. .. 504 10 3 Depreciation .. .. .. .. 370 15 6 Writings-off .. .. .. .. 251 3 2 £5,237 7 0 £5,237 7 0 £ s. d. £ s. d. To Balance brought down .. .. .. 823 3 1 By Net loss, to Income and Expenditure Account 1,478 18 9 Head Office expenses .. .. .. 249 13 9 Interest on capital .. .. .. .. 406 1 11 £1,478 18 9 £1,478 18 9 ROTORUA GARDENS. Working Account for the Year ended 31st March, 1933. Dr. £ s. d. Or. £ s. d. To Stores on hand at Ist April, 1932 .. .. 25 0 7 By Game fees, rents, &c. .. .. .. 972 3 10 Salaries and wages .. .. .. .. 2,394 111 Stores on hand, 31st March, 1933 .. .. 29 17 4 Stores issued .. .. .. .. 608 9 4 Balance carried down .. .. .. 2,919 3 1 Electric-energy and water charges .. .. 78 6 8 Freight, repairs, and other charges .. .. 46 3 1 Administration expenses .. v. . .. 475 17 9 Depreciation .. .. .. .. 290 5 4 Writings-off .. .. .. 2 19 7 £3,921 4 3 £3,921 4 3 £ s. d. £ s. d. To Balance brought down .. .. .. 2,919 3 1 By Net loss, to Income and Expenditure Account.. 4,076 13 4 Head Office expenses . . .. . . 243 5 7 Interest on capital .. .. .. .. 914 4 8 £4,076 13 4 £4,076 13 4 ROTORUA ELECTRIC SYSTEM. Working Account for the Year ended 31st March, 1933. Dr. £ s. d. Or. . £ s. d. To Stores on hand at Ist April, 1932 .. .. 10 11 3 By Sales, electrical energy .. .. .. 18,666 6 11 Salaries and wages .. .. .. 2,651 19 8 Discounts forfeited .. .. .. 322 5 8 Electrical energy purchased .. .. .. 5,63910 6 Miscellaneous charges .. .. .. 649 2 11 Stores issued .. .. .. .. 485 5 11 Stores on hand at 31st March, 1933 .. .. 12 22 Freight, repairs, telephones, &c. .. .. 359 17 2 Administration expenses .. .. .. 869 6 4 Depreciation .. .. .. .. 1,226 2 4 Writings-off .. .. .. .. 127 3 5 Balance carried down .. .. .. 8,280 1 1 £19,649 17 8 £19,649 17 8 £ s. d. £ s. d. To Head Office expenses .. .. .. 359 6 6 By Balance brought down .. .. .. 8,280 1 1 Interest on capital .. .. .. .. 2,801 19 0 Net profit, to Income and Expenditure Account 5,118 15 7 £8,280 1 1 £8,280 1 1 ROTORUA WATER AND DRAINAGE. Working Account for the Year ended 31st March, 1933. Dr. £ s. d. 6r. £ s. d. To Salaries and wages .. .. .. .. 472 411 By Water charges .. .. .. .. 4,431 7 9 Discounts allowed .. .. .. .. 232 8 9 Miscellaneous receipts .. .. . . 97 12 6 Stores issued, repairs, &c. .. .. .. 169 18 9 Electric-energy charges .. .. . . 113 6 6 Administration expenses .. .. .. 616126 Depreciation .. .. .. .. 1,840 19 0 Writings-off .. .. .. .. 223 13 11 Balance carried down .. .. .. 859 15 11 £4,529 0 3 £4,529 0 3 £ s. d. £ s . d. To Head Office expenses .. .. .. 257 11 10 By Balance brought down .. .. .. 859 15 11 Interest on capital .. .. .. .. 4,094 14 2 Net loss, to Income and Expenditure Account .. 3,492 10 1 £4,352 6 0 £4,352 6 0

B.—l [PT. IV].

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLlClTY— continued. ROTORUA RESERVES Working Account for the Year ended 31st March, 1933. Dr. £ s d. Or. £ s . d. To Salaries and wages .. .. .. .. 218 18 4 By Rents receivable .. .. .. .. 272 17 9 Stores issued, repairs, telephones, &-0... .. 79 13 5 Interest on advances .. .. .. 161 2 4 Administration expenses .. .. .. 73 18 6 Balance carried down .. .. .. 119 15 11 Depreciation .. .. .. .. 134 18 9 Writings-ofi .. .. .. .. 46 7 0 £553 16 0 £553 16 0 £ s. d. £ g . <J. To Balance brought down .. .. .. 119 15 11 By Not loss, to Income and Expenditure Account .. 1,534 18 10 Head Office expenses .. .. ~ 148 18 7 Interest on capital .. .. .. .. 1,266 4 4 £1,534 18 10 £1,534 18 10 ROTORUA WHARVES AND BEACONS. Working Account for the Year ended 31st March. 1933. Dr. £ s. d. Cr. £ B . d . To Wages, maintenance, stores, &c. .. .. 15 7 4 By Wharfages .. .. .. 17 7 6 Depreciation .. .. .. .. 127 4 0 Balance carried down '. [ 125 310 £142 11 4 £142 11 4 £ s - d - £ s. d. To Balance brought down .. .. .. 125 310 By Net loss, to Income and Expenditure Account.. 315 19 10 Interest on capital .. .. .. .. 190 16 0 £315 19 10 £315 19 10 WAIMANGU ROUND TRIP. Working Account for the Year ended 31st March, 1933. Dr. £ s . d. Or. £ s d To Stores on hand at Ist April, 1932 .. .. 26 14 1 By Round-trip receipts .. .. .. 841 18 8 Salaries and wages .. .. .. 694 1 9 Rents receivable .. .. .. .. 110 9 4 Stores issued .. .. .. .. 127 4 3 Miscellaneous receipts .. .. .. 193 3 6 Repairs, &e. .. .. .. .. 106 16 8 Stores on hand at 31st March, 1933 .. .. 20 18 3 Administration expenses .. .. .. 140 11 1 Balance carried down .. 417 17 7 Writings-off .. .. .. .. 20 15 10 Depreciation .. .. .. .. 468 3 8 £1,584 7 4 £1,584 7 4 £ s. d. £ s d To Balance brought down .. .. .. 417 17 7 By Net loss, to Income and Expenditure Account.. 880 12 10 Head Office expenses .. .. .. 101 15 3 Interest on capital .. .. .. .. 361 0 0 £880 12 10 £880 12 10 WAITOMO HOSTEL AND CAVES. Working Account for the Year ended 31st March, 1933. Dr. £ s . d. Cr. £ s d To Stores on hand at Ist April, 1932 .. .. 559 6 3 By Board and accommodation .. .. .. 4 101 17 0 Salaries and wages .. .. .. .. 2,127 12 0 Cave fees .. .. .. .. 2'223 1 8 Electric light and power .. .. .. 754 5 2 Sale of aerated waters, tobacco, &c. '.'. " '249 3 7 Stores purchased .. .. .. .. 1,841 14 0 Hire of equipment .. .. .. 145 6 4 Freight, repairs, postages, &c. .. .. 872 2 6 Miscellaneous receipts .. " 47 8 7 Depreciation .. .. .. .. 1,980 17 5 Stores on hand, 31st March, 1933 .. " 343 11 7 Writings-off .. .. .. .. 191 8 3 Balance carried down .. !! 1,216 610 £8,327 5 7 £8,327 5 7 £ s. d. £ s d To Balance brought down .. .. .. 1,216 610 By Net loss, to Income and Expenditure Account 4 532 8 3 Head Office expenses .. .. .. 181 15 0 Interest on capital .. .. .. .. 3,134 6 5 £4,532 8 3 £4,532 8 3

B.—l TPT. IVI.

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLICITY —continued. "CHATEAU TONGARIRO." Woeking Account foe the Ybae ended 31st Maech, 1933. Dr. £ s. d. Or. £ g. d. To Stores on hand at Ist April, 1932 .. .. 1,228 6 7 By Board and accommodation .. .. .. 9,794 10 9 Salaries and wages .. .. .. .. 4,403 3 4 Sale of sweets, cigarettes, &c. .. .. 884 7 9 Purchase of stores .. .. .. .. 7,202 14 9 Miscellaneous receipts .. .. .. 1,642 11 7 Repairs, travelling-expenses, &c. .. .. 1,086 7 7 Stores on hand at 31st March, 1933 .. .. 1,213 11 3 Freight .. .. .. .. .. 2,031 6 3 Balance carried down .. .. .. 4,478 13 10 Advertising .. .. .. .. 238 1 2 Depreciation .. .. .. .. 1,823 15 6 £18,013 15 2 £18,013 15 2 £ s. d. £ s. d. To Balance brought down .. .. .. 4,478 13 10 By Net loss, to Income and Expenditure Account.. 7,719 1 3 Head Office expenses .. .. .. 259 111 Interest on capital .. .. .. .. 2,981 5 6 £7,719 1 3 £7,719 1 3 LAKE HOUSE, WAIKAREMOANA. Woeking Account foe the Year ended 31st Maech, 1933. Dr. £ s. d. Or. £ B . d. To Stores on hand at Ist April, 1932 .. .. 300 13 10 By Board and accommodation .. .. .. 1,318 10 6 Salaries and wages .. .. .. .. 867 2 8 Launch and boat hire .. .. .. 208 5 9 Purchase of stores .. .. .. .. 791 8 7 Miscellaneous receipts .. .. .. 455 15 5 Freight, postages, repairs, &c. .. .. 418 15 9 Stores on hand at 31st March, 1933 .. .. 220 17 7 Electric light and power .. .. .. 224 9 3 Balance carried down .. ~ .. 1,180 17 6 Depreciation .. .. .. .. 734 2 6 Writings-off .. .. .. .. 47 14 2 £3,384 6 9 £3,384 6 9 £ s. d. £ s . d. To Balance brought down .. .. .. 1,180 17 6 By Net loss, to Income and Expenditure Account .. 2,254 18 2 Head Office expenses .. .. .. 146 10 5 Interest on capital .. .. .. .. 927 10 3 £2,254 18 2 £2,254 18 2 MORERE HOT SPRINGS. Woeking Account foe the Year ended 31st Maech, 1933. Dr. £ s. d. Or. £ s . d . To Salaries and wages .. .. .. .. 235 15 11 By Bath fees .. .. .. .. 312 15 0 Repairs, stores, &c. .. .. .. 107 14 3 Miscellaneous receipts .. .. .. 20 1 0 Depreciation .. .. .. .. 96 7 7 Balance carried down .. .. .. 107 16 9 Writings-off .. .. .. .. 0 15 0 £440 12 9 £440 12 9 * £ s. d. £ s . d . To Balance brought down .. .. .. 107 16 9 By Net loss, to Income and Expenditure Account .. 356 11 8 Head Office expenses .. .. .. 45 18 11 Interest on capital .. .. .. .. 202 16 0 . £356 11 8 £356 11 8 MOUNT COOK HERMITAGE. Working Account foe the Yeae ended 31st Maech, 1933. Dr. £ s. d. Or. £ s . d . To Writings-off .. .. .. .. 376 10 0 By Rents receivable .. .. .. .. 471 8 0 Depreciation .. .. .. .. 61665 Interest on advances .. .. .. 751 14 7 Interest on capital .. .. .. .. 2,210 6 8 Net loss, to Income and Expenditure Account .. 1,980 0 6 £3,203 3 1 £3,203 3 1 TE ANAU STEAMER AND HOTEL. Woeking Account for the Yeae ended 31st March, 1933. Dr. £ s. d. Cr. £ s . d . To Depreciation .. .. .. .. 576 19 4 By Rents receivable .. .. .. .. 217 16 4 Interest on capital .. .. .. .. 824 2 3 Net loss, to Income and Expenditure Account.. 1,183 5 3 £1,401 1 7 £1,401 1 7

B.—l [PT. IV].

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLlClTY— continued. QUEENSTOWN. Working Account fob the Year ended 31st March, 1933. Dr. £ s. d. Or. £ s. d. To Salaries and wages .. .. .. .. 506 110 By Game fees .. .. .. .. .. 158 0 0 Stores, repairs, freight, &c. .. .. . - 58 17 5 Miscellaneous receipts .. .. .. 51 17 10 Depreciation .. .. • • .. 83 5 7 Balance carried down . .. .. .. 441 19 1 Writings-off .. .. • • • ■ 312 1 £651 16 11 £651 16 11 £ s. d. £ s. d. To Balance brought down .. .. .. 441 19 1 By Net loss, to Income and Expenditure Account .. 676 1 8 Head Office expenses .. .. • • 47 311 Interest on capital .. .. .. • • 186 18 8 £676 1 8 £676 1 8 GLADE HOUSE, MILFORD HOSTEL, AND TRACK. Working Account for the Year ended 31st March, 1933. Dr. £ s. d. Or. £ s. d. To Stores on hand at Ist April, 1932 .. .. 1,410 6 9 By Board and accommodation fees .. .. 1,511 111 Salaries and wages .. .. .. .. 1,192 3 1 Launch and boat hire .. .. .. 329 13 9 Maintenance of track (stores, tools, &e.) .. 438 16 8 Sale of tobacco, sweets, &c. .. .. .. 118 7 9 Purchase of stores .. .. .. ~ 1,542 17 10 Miscellaneous receipts .. .. .. 113 17 7 Freight, repairs, travelling-expenses, &c. .. 892 17 7 Stores on hand at 31st March, 1933 .. .. 1,124 lb 2 Depreciation .. .. .. •• 1,480 18 8 Balance carried down .. .. .. 3,820 b 8 Writings-off .. .. •• •• 60 3 3 £7,018 3 10 £7,018 3 10 £ s. d. £ s. d. To Balance brought down .. .. .. 3,820 6 8 By Net loss, to Income and Expenditure Account.. 5,879 16 5 Head Office expenses .. .. • • 172 0 10 Interest on capital .. .. .. ..1,887811 £5,879 16 5 £5,879 16 5 MISCELLANEOUS RESERVES. Working Account for the Year ended 31st March, 1933. Dr £ s. d. Or. £ s. d. To Salaries .. .. .. .. . • 214 910 By Rent* .. .. .. • • • • 177 11 2 Stores, freights and repairs .. .. .. 89 11 9 Balance carried down .. .. .. 513 19 1 Miscellaneous .... .. .. ■ ■ 157 5 2 Depreciation .. .. .. • • 230 3 6 £691 10 3 £691 10 3 £ s. d. £ a- d. To Balance brought down .. .. .. 513 19 1 By Net loss, to Income and Expenditure Account.. 1,091 0 9 Head Office expenses .. -. ■ • 99 14 11 Interest on capital .. .. .. • • 477 6 9 £1,091 0 9 £1,091 0 9 -I . _ PASSENGER BOOKING BRANCH. Working Account for the Year ended 31st March, 1933. Dr. Or. £ s. d. To Net loss at £ s- d. B y Commission on Government ticket orders .. 523 15 6 Wanganui .. .. .. • • 257 14 7 Miscellaneous receipts .. .. .. 327 10 0 Cbristchureh '.'. .. .. ■■ 544 1110 Net profit at— oon , A „ Dunedin .. •■ •• 227 18 1 Auckland .. .. .. .. 389 10 3 Invercargill 334 14 1 Rotorua 11 9 Nelson .. .. .. • • • • 181 10 2 Wellington .. .. .. • • 432 13 3 Overseas commission on tours .. .. 483 17 7 Net loss, to Income and Expenditure Account.. 1,287 17 8 Miscellaneous expenses .. .. • • 149 3 5 Head Office expenses .. .. • • 874 8 8 £3,053 18 5 £3,053 18 5 SYDNEY AND MELBOURNE OFFICES. Working Account for the Year ended 31st March, 1933. Dr. £ s. d. Or. £ s. d. To Salaries and allowances .. .. .. 2,841 210 By Commission earned .. .. .. 283 9 2 .. .. .. •■ .. 1,335 9 0 Net loss, to Income and Expenditure Account .. 5,223 5 9 Postages, printing and stationery, travellingexpenses, &c. .. .. .. •• 1,171 3 6 Depreciation .. .. .. ■ • 98 9 0 Interest on capital .. .. .. • • 60 10 7 £5,506 14 11 £5,506 14 11

B.—l [Pt. IV].

DEPARTMENT OP INDUSTRIES AND COMMERCE, TOURIST, AND PUBLlClTY— continued. TORONTO OPPICE. Working Account for the Year ended 31st March, 1933. Dr. £ s. d. Or. £ s. d. To Salaries, wages, and allowances .. .. 1,746 14 0 By Net loss, to Income and Expenditure Account .. 4,116 9 6 Rent .. .. .. .. •■ 568 10 8 Exchange .. .. .. .. 1,093 12 10 Postages, travelling-expenses, &c. .. . . 651 12 3 Depreciation .. .. .. . • 34 19 10 Interest on capital .. .. . ■ .. 20 19 11 £4,116 9 6 £4,116 9 6 PUBLICITY BRANCH. Working Account for the Year ended 31st March, 1933. Dr. £ s. d. Or. £ s d. To Salaries .. .. .. .. .. 1,555 16 5 By Sale of photographs, &c. .. .. .. 150 15 3 Miscellaneous .. .. .. .. 33 15 3 Sale of films .. .. .. .. 169 22 Advertising in newspapers and periodicals .. 1,728 12 4 Recoveries on account of advertising in United Advertising in United Kingdom .. .. 4,051 8 8 Kingdom .. .. .. .. 1,321 1 2 Films, preparation of, &c. .. .. .. 3,758 1 8 Balance carried down .. .. .. 14,130 1 0 Folders, booklets, and posters .. .. 1,358 7 6 Grants towards expenses of lecturers .. .. 353 10 8 Miscellaneous publicity and general expenses .. 1,125 16 8 Photographs and pictures .. .. •. 635 0 6 Reuter's Telegraph Co. .. .. .. 741 5 1 Special advertising and follow-up work .. 1116 Depreciation .. .. .. .. 427 13 4 £15,770 19 7 £15,770 19 7 £ s. d. £ s. d. To Balance brought down .. .. .. 14,130 1 0 By Net loss, to Income and Expenditure Account .. 15,527 3 11 Head Office expenses .. .. .. 1,202 18 3 Interest on capital .. .. ■ ■ .. 194 4 8 £15,527 3 11 £15,527 3 11 Balance-sheet as at 31st March, 1933. Liabilities. Assets. £ s. d. Capital— £ s. d. £ s. d. Land .. .. .. .. .. 188,627 7 4 Public Works Fund .. .. 691,225 8 3 Buildings .. .. .. .. .. 321,769 15 0 Consolidated Fund .. .. 136,770 18 1 Stores .. .. .. .. ■• 9,335 6 9 827,996 6 4 Motor-vehicles .. ..' .. .. 1,335 0 3 Liability to Miscellaneous Ad- Live-stock .. .. .. .. .. 757 13 5 vances Account .. .. .. 4,523 17 6 Furniture and fittings .. .. .. 44,931 5 5 Creditors — Debtors — £ s. d. Departmental .. .. 1,875 2 4 Departmental.. .. .. 2,638 6 4 Sundry .. .. .. 2,438 10 3 Sundry .. .. ..6,880 12 2 4,313 12 7 9,518 18 6 Passenger booking— Water and drainage systems .. .. .. 98,605 12 6 Ticket Sales Account .. 7,555 7 0 Rotorua electric system : Land, transmission-line, Deposits on Tours Account .. 886 0 2 buildings, &c. .. .. .. . . 61,271 4 3 Suspense Account .. ~. 12 17 9 Plant and machinery .. .. .. 11,740 2 6 8,454 411 Wharves and slipways .. .. .. 7,502 211 Reserve for depreciation .. .. 123,858 4 2 Electric system at hostels .. .. .. 20,634 0 9 Reserve for doubtful debts .. .. 433 15 8 Steamers, launches, and "boats . . .. .. 11,604 8 9 Writings-off Reserve -.. .. 2,744 16 4 Bridges .. .. .. .. .. 6,921 18 2 Garden implements .. . . .. ... 1,209 9 7 National Development Account .. .. 9,139 0 2 Linen, cutlery, crockery, silverware, &c. .. 10,446 8 6 Telephone-lines .. .. .. .. 1,249 14 7 Gas-testing equipment . . . . .. 770 3 9 Refrigerating-plant (London), half-share . . 270 13 8 Exhibition material .. .. . . .. 474 9 4 Mechanical appliances (Census Office) .. .. 12,234 2 10 Photographic apparatus .. .. .. 3,773 7 4 Assets in Suspense .. .. .. .. 2,744 16 4 Cash in hand of Receivers . . .. .. 864 13 3 Advance, Rotorua Golf Club .. .. .. 3,253 10 8 Cash on deposit .. .. .. .. 1,439 17 3 Cash in General Post Office .. .. . . 22 1 6 Remittances in transit and outstanding balances at tourist bureaux .. .. .. .. 4,574 1 0 Treasury Adjustment Account .. .. 73,613 13 2 Income and Expenditure Account: Excess expenditure over income .. .. .. .. 51,689 18 1 £972,324 17 6 £972,324 17 6 Note.—Xhe 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, General Manager. J. Houston, Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. —J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [PT. IV].

DEPAETMENT OF INTEENAL AFFAIES. HEAD OFFICE (INCLUDING SUBDIVISIONS I, 111, IV, VIII, AND SPECIAL ACTS). Income and Expenditure Account foe the Year ended 31st March, 1933. Expenditure. Income. Departmental Administrative Charges. By Sundry revenue— £ s. d. £ s. d. £ a. d. Auctioneers' license fees —Commission on . . 341 15 0 To Salaries .. .. .. 21,711 5 5 British Nationality of Aliens Act.. .. 423 3 0 Commissions of inquiry .. 1,460 14 5 Cinematograph films, censorship of .. 1,892 810 Postage .. .. .. 300 16 10 By-laws Act .. .. .. . . 12 12 0 Printing and stationery .. 1,023 14 11 Land Agents Act .. .. .. 7,403 17 0 Publications .. .. 529 2 1 Opossum revenue .. .. . - 52 9 6 Rent .. .. .. 3,693 10 10 Passport fees .. .. .. .. 2,903 16 9 Telephone services .. .. 1,634 0 0 Deer Herds .. .. .. .. 2,804 10 4 Travelling-expenses of officers 521 19 11 Fresh-water fisheries .. .. . . 420 11 6 Deer herds, reduction of .. 4,375 6 1 Totalizators, inspection of .. 1,447 15 4 Entertaining visitors to New Interest on loan .. . . . . 36 12 10 Zealand .. .. 938 19 7 Miscellaneous revenue .. . . ... 441 9 10 Totalizators, inspection of .. 1,392 3 0 Balance carried down .. .. .. 488,986 0 5 Turnbull Library, expenses of 217 2 3 War graves, upkeep of .. 1,369 13 10 Depreciation .. .. 1,831 19 8 Losses in Suspense .. .. 1,756 19 2 Sundries .. .. .. 1,570 4 3 44,327 12 3 General Public Service Administrative Charges. To Salaries .. .. .. 59,698 4 4 Fuel for Government offices .. 1,532 3 5 Light, power, and water .. 4,777 19 9 Printing and stationery for Ministers' offices .. .. 760 9 9 Publications for Ministers' offices .. .. .. 261 2 9 Travelling allowances and expenses of Ministers .. 2,605 6 2 Travelling allowances and expenses of Private Secretaries 1,256 19 4 Travelling allowances and expenses of Ministerial staff .. 48 12 4 Cleaning offices .. .. 1,936 17 1 Ministerial telegraphic memoranda .. .. .. 5,350 0 0 New Zealand Gazette .. 2,528 6 5 Stores Control Board expenses 166 18 9 Charges not allocated .. 119 8 7 Sundries .. .. .. 477 19 9 81,520 8 5 Special Acts. To Salaries .. .. .. 15,515 12 2 Appropriation Act, 1926. section 15 .. .. .. 939 6 5 16,454 18 7 Other Charges. To cost-of-living bonus to annuitants .. .. .. 1,699 14 11 Grants .. .. .. 3,396 13 4 Ottawa Conference expenses.. 4,728 11 7 Rail passes .. ... 94 15 10 Public Service Superannuation Fund, contribution to .. 86,000 0 0 Superannuation Funds: Increased allowances to widows and children .. .. 10,882 16 8 Reimbursement on account of reduction in rate of interest 254,575 15 0 Subsidies to Fire Boards .. 3,223 11 1 Sundries .. .. .. 262 4 8 364,864 3 1 £507,167 2 4 £507,167 2 4 £ s. d. £ s. d. To Balance brought down .. .. .. 488,986 0 5 By Miscellaneous revenue .. .. .. 94 3 5 Interest on capital .. .. .. 2,032 13 11 Balance carried to Balance-sheet .. .. 490,924 10 11 £491,018 14 4 £491,018 14 4

B.—l [Pt. IV"].

DEPARTMENT OF INTERNAL AFFAlRS—continued. SUBDIVISION lI.—GOVERNMENT ACTUARY. Income and Expenditure Account for the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 3,433 9 6 By Contributions from other Departments .. 2,657 19 6 Rent .. .. .. .. .. 213 9 3 Balance carried down .. .. .. 1,088 3 6 Sundries .. .. .. .. .. 52 6 3 Depreciation .. .. .. .. 46 18 0 £3,746 3 0 £3,746 3 0 £ s. d. £ s. d. To Balance brought down .. .. .. 1,088 3 6 By Balance carried to Balance-sheet .. .. 1,112 11 0 Interest on capital .. .. ~ .. 24 7 6 £1,112 11 0 £1,112 11 0 SUBDIVISION V.—HIGH COMMISSIONER. Income and Expenditure Account for the Year ended 31st March, 1933. Expenditure. £ s. d. Income. To Salaries .. .. .. .. .. 23,089 16 4 By Sundry revenue— £ s. d. Advertising .. .. .. .. 175 1 4 Salaries .. .. .. .. 5,085 0 0 Amount misappropriated .. .. .. 2,666 7 1 Shipping charges .. .. .. 150 11 3 Fuel and light .. .. .. .. 639 17 9 Rent of offices .. .. .. .. 7,246 8 5 House allowance : High Commissioner .. 975 0 0 Miscellaneous revenue .. .." .. 256 3 5 Office-cleaning .. '.." .. .. 148 1 4 Balance carried down .. .. .. 33,347 10 8 Official entertainments .. .. .. 146 18 7 Postage .. .. .. .. .. 1,079 14 1 Printing and stationery .. .. .. 274 4 5 Rent of offices .. .. .. .. 10,345 2 8 Repairs to offices .. .. .. .. 1,180 11 2 Sundries .. .. .. .. 1,143 5 8 Depreciation .. .. .. .. 4,221 13 4 £46,085 13 9 £46,085 13 9 £ s. d. £ s. d. To Balance brought down .. .. .. 33,347 10 8 By Balance carried to Balance-sheet .. .. 42,663 11 3 Interest on capital .. .. .. 9,316 0 7 £42,663 II 3 £42,663 11 3 SUBDIVISION VI.—DOMINION MUSEUM. Income and Expenditure Account for the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 2,032 7 7 By Sundry revenue .. .. .. .. 219 6 Rent .. .. .. .. .. 1,204 2 5 Balance carried down .. .. .. 4,087 10 2 Sundries .. .. .. .. .. 564 18 8 Depreciation .. .. .. .. 289 1 0 £4,090 9 8 £4,090 9 8 £ s. d. £ s. d. To Balance brought down .. .. .. 4,087 10 2 By Balance carried to Balance-sheet .. .. 4,454 1 4 Interest on capital .. .. .. .. 366 11 2 £4,464 1 4 £4,454 1 4 SUBDIVISION VII.—EXPLOSIVES BRANCH. Income and Expenditure Account for the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 2,651 5 2 By Explosives license foes .. .. .. 5,348 17 6 Magazine expenses .. .. .. 1,123 16 7 Magazine revenue .. .. .. 1,313 11 3 Rent of offices .. .. .. .. 90 0 0 Storage of powder .. .. .. 1,974 0 6 Travelling-expenses .. .. .. 799 2 8 Sundry revenue .. .. .. .. 132 4 6 Sundries .. .. .. .. .. 266 13 1 Depreciation .. .. .. .. 452 13 11 Balance carried down .. .. .. 3,385 2 4 £8,768 13 9 £8,768 13 9 £ s. d. £ s . d. To Interest on capital .. .. .. .. 569 11 0 By Balance brought down .. .. .. 3,385 2 4 Balance carried to balance-sheet .. .. 2,815 11 4 £3,385 2 4 £3,385 2 4

9—B. 1 [PT. IV].

B.—l [Pt. IV].

DEPARTMENT OF INTERNAL AFFAlRS—continued. Combined Income and Expenditure Account fob the Year ended 31st March, 1933. (Including Subdivisions I to VIII and Special Acts.) Expenditure. Income. £ s. d. To Balances from separate accounts as under — £ s. d. By Balance from separate accounts as under— Head Office .. .. .. .. 490,924 10 11 Explosives Branch .. .. .. 2,815 11 4 Government Actuary .. .. .. 1,112 11 0 Balance carried to Combined Balance-sheet 536,339 3 2 High Commissioner .. .. .. 42,663 11 3 Museum .. .. .. .. 4,454 1 4 £539,154 14 6 £539,154 14 6 1 ' = = Note.—The following charges are included for which the Department possesses no parliamentary appropriation : (a) Interest at 4J per cent, on capital; (6) rental assessed by Public Works Department. Combined Balance-sheet as at 31st March, 1933. (Including Subdivisions I to VIII and Special Acts.) Liabilities. Assets. Capital as at 31st March, 1933— £ s. d. £ s. d. Departmental assets : Head Office Public Works Fund .. .. 180,299 18 3 and Sub-Departments— £ s. d. £ s. d, Consolidated Fund .. .. 194,936 17 7 Land .. .. .. 12,633 10 6 — 375,236 15 10 Buildings .. .. .. 171,597 7 1 Creditors — Consumable stores .. .. 577 6 4 Departmental .. .. 1,010 11 4 Tools and utensils .. .. 560 2 4 Sundry .. .. .. 6,166 8 2 Furniture and fittings .. 17,965 18 3 7,176 19 6 Mechanical appliances .. 3,658 1 1 Payments in advance — Motor-vehicles .. .. 3,718 12 4 Loans .. .. .. 49 16 8 Bicycles .. .. .. 9 9 6 Rent .. .. .. 4 8 6 Library .. .. .. 3,334 0 4 —■ 54 5 2 Photographic apparatus .. 448 9 8 Depreciation Reserve .. .. .. 49,708 5 0 — 214,502 17 5 Writings-off in Suspense .. .. .. 1,756 19 2 Special departmental assets— Treasury Adjustment Account .. .. 484,493 19 8 Head Office— Turnbull Library building .. 9,292 4 5 Turnbull Library .. .. 57,462 1 3 Fish-hatcheries .. .. 3,130 15 10 Wharves and beacons .. 295 0 0 Launches .. .. 321 18 4 Traps, horses, and dogs .. 22 0 0 Camp outfit: Inspector under Animals Protection and Game Act .. .. 22 14 4 Camp equipment .. .. 128 14 11 Hunting equipment .. 59 4 1 Stock of deer-skins .. 450 12 10 71,185 6 0 High Commissioner— Lease of buildings.. .. 20,425 0 0 Lease of buildings : Suspense Account .. .. 14,623 0 2 Motor accessories .. .. 10 0 0 35,058 0 2 Museum exhibits .. .. .. 54,725 3 2 Explosives Branch : Explosives appliances .. 216 1 11 Debtors— £ s. d. Departmental .. .. 1,238 12 ' 7 Sundry .. .. .. 2,498 19 0 Stranded Ncw-Zealanders .. 9G6 1 9 4,643 13 4 Losses in Suspense .. .. .. 1,756 19 2 Excess of expenditure over income .. 536,339 3 2 £918,427 4 4 £918,427 4 4 Malcolm Fraser, Under-Secretary. F. B. Dwyer, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative 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].

DEPARTMENT OF JUSTICE. Income and Expenditube Account foe the Yeab ended 31st March, 1933. Courts and General. Expenditure. Income. To Salaries—■ £ s. d. By Revenue — £ s. d. Judges .. .. .. .. 18,250 0 0 Supreme Court .. .. .. 49,004 7 1 Magistrates and staff .. .. .. 83,718 12 10 Magistrates'and Wardens' Courts .. 106,817 010 Travelling allowances and expenses .. .. 7,399 19 1 Territorial revenue .. .. .. 12 0 Transfer and removal expenses .. .. 210 10 10 Fees re Shorthand Reporters Act, 1908 .. 4 4 0 Advertising, books, &e. .. .. .. 99 19 10 License fees re King's Counsel .. .. 3 3 0 Fuel, light, &c. .. .. .. .. 2,911 111 Proportion of fees under Auctioneers Act, 1928 562 15 0 Postage, telegrams, &c. .. .. .. 2,340 13 4 Proportion of fees under Land Agents Act .. 822 13 0 Printing and stationery .. .. .. 1,527 12 6 Estreated recognizances .. .. .. 35 0 0 Rents .. .. .. .. .. 419 18 11 Assessed rents, Patents and Bankruptcy .. 1,281 0 0 Typewriter repairs .. .. .. 85 14 2 Balance .. .. .. .. 5,583 2 10 Telephones .. .. .. .. 1,998 11 3 Cleaning courthouses .. .. .. 1,458 7 9 Commission on money-orders .. .. 67 6 0 Cost of inquests .. .. .. .. 3,034 010 Criminal prosecutions .. .. .. 13,649 14 3 Sundry expenses, Circuit Courts .. .. 186 12 9 Expenses under Juries Act, 1908 .. .. 237 14 4 Expenses under Reformatory Institutions Act, 1909 .. .. .. .. .. 1,474 18 9 Expenses, Hawke's Bay Adjustment Act .. 91 17 8 Expenses, Mortgagors Adjustment Commission 13,553 4 2 Special grant .. .. .. .. 61 0 0 Sundry expenses .. .. .. .. 45 6 1 Suspense Account .. .. .. 103 7 9 Repairs and maintenance .. .. .. 988 7 3 Depreciation .. .. .. .. 10,199 15 6 £164,114 7 9 £164,114 7 9 £ s. d. £ s. d. To Balance .. .. .. .. .. 5,583 210 By Balance, being excess expenditure over income 30,929 11 0 Interest on capital .. .. .. 25,346 8 2 £30,929 11 0 £30,929 11 0 Patent Office. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 3,682 19 5 By Revenue .. .. .. .. 11,990 3 8 Advertising .. .. .. .. 21 17 6 Annual fee, New Zealand's share as member of Copyright Union, Class IV .. .. 216 12 5 Annual fee, New Zealand's share as member of the International Union for the Protection of Industrial Property, Class IV .. .. 84 19 10 Fuel, light, &c. .. .. .. .. 53 12 5 Printing and stationery .. .. .. 798 17 6 Postage, telegrams, telephones, &o. .. .. 107 8 4 Sundry expenses .. .. .. .. 15 0 1 Assessed rents .. .. . ■ .. 650 0 0 Depreciation .. .. .. .. 87 0 2 Balance .. .. 6,271 16 0 £11,990 3 8 £11,990 3 8 £ s. d. £ s. d. To Interest on capital .. .. .. 278 8 8 By Balance .. .. .. .. .. 6,271 16 0 Balance being excess income over expenditure 5, 993 7 4 £6,271 16 0 £6,271 16 0 Bankruptcy. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 4,822 2 1 By Revenue .. .. .. .. 11,470 17 9 Advertising .. .. .. .. 321 1 3 Fuel, light, &c. .. .. .. .. 45 10 4 Law-costs .. ■ ■ • • • • 31 10 0 Postage, telegrams, telephones, &c. .. .. 451 7 3 Printing and stationery .. .. .. 140 1 8 Remuneration to Deputv Assignees .. .. 2,061 13 5 Rents 1,316 2 6 Travelling allowances and expenses .. .. 24 8 10 Transfer expenses .. .. .. 25 17 4 Sundry expenses .. .. .. .. 30 8 8 Depreciation .. . • .. . • 87 0 1 Balance 2,113 14 4 £11,470 17 9 £11,470 17 9 £ s. d. £ s. d. To Interest on capital .. .. .. 53 8 6 By Balance .. .. .. .. .. 2,113 14 4 Balance, being excess income over expenditure 2,060 510 £2,113 14 4 £2,113 14 4

B.—l [PT. IV].

JUSTICE DEPARTMENT—continued. Income and Expenditure Account— continued. Registrar-General's Office. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 8,287 9 1 By Registration and other fees— Registration of births, deaths, and marriages— Registration of births, deaths, and marriages 17,104 7 2 Payment to non-permanents .. .. 419 18 8 Dentists Act .. .. .. .. 16 2 6 Payment to Post Office .. .. .. 1,398 11 6 Postage, telegrams, &c. .. .. .. 628 9 7 Printing and stationery .. .. .. 701 8 3 Rents .. .. .. .. .. 830 9 7 Special grants .. .. .. .. 48 7 8 Sundry expenses .. .. .. .. 179 10 3 Depreciation .. .. .. .. 194 14 1 Balance .. .. .. .. .. 4,431 11 0 £17,120 9 8 £17,120 9 8 £ s. d. £ s. d. To Interest on capital .. .. .. 113 13 1 By Balance .. .. .. .. 4,431 11 0 Balance, being excess incomo over expenditure 4,317 17 11 £4,431 11 0 £4,431 11 0 Balance-sheet as at 31st March, 1933. Liabilities. Assets. Capital— £ s. d. £ s. d. Buildings— £ s. d. £ s. d. Public Works Fund .. .. 518,939 19 6 Brick .. .. .. .. 235,651 1 9 Consolidated Fund .. .. 54,965 4 8 Wood .. .. .. 70,645 3 9 573,905 4 2 Less writings - off, Suspense Creditors — Account 38 0 0 Sundry .. .. .. 4,078 9 8 70,607 3 9 Departmental .. .. 1,996 9 7 Sites .. .. .. .. 210,656 15 3 6,074 19 3 Patent Office Library .. .. .. 5,000 0 0 Depreciation Reserve .. .. .. 99,461 11 10 Office furniture and fittings .. 44,483 8 6 Less writings - off, Suspense Account .. .. .. 26 19 9 — 44,456 8 9 Mechanical appliances .. .. 4,474 18 6 Less writings - off, Suspense Account .. .. .. 4 110 ■ 4,470 7 6 Stores on hand .. .. .. 2,497 5 0 Official stamps on hand .. .. 566 22 Debtors— Sundry .. .. .. 265 9 10 Departmental .. .. 220 12 9 486 2 7 Less writings - off, Suspense Account .. .. 28 2 0 458 0 7 Payments in advance .. .. .. 736 9 5 Treasury Adjustment Account .. .. 85,784 1 2 Excess expenditure over income— Courts .. .. .. 30,929 11 0 Less excess income over expenditure (Patents, £5,993 7s. 4d.; Bankruptcy, £2,060 ss. lOd.; RegistrarGeneral's Office, £4,317 17s. lid.) .. .. 12,371 11 1 18,557 19 11 £679,441 15 3 £679,441 15 3 ' i , _. Note. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value as assessed by Public Works Department: (b) interest at 4J per cent, on capital. B. L. Dallard, Under-Secretary. G. 0. Hall, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. —G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. IV].

KAURI-GUM INDUSTRY ACCOUNT. Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d. Capital: Debentures at 4 per cent. .. .. 57,000 0 0 Realization Account: Assets in course of realization 17 1 0 Writings-off reserve .. .. .. .. 7,339 15 1 Gum on hand .. .. .. .. 2,298 10 6 Treasury Adjustment Account .. .. 17,805 8 4 Advances on gum .. .. .. .. 819 8 Sundry debtors : Kauri-gum Control Board .. 249 10 7 Investments, Public Debt Redemption Fund .. 829 19 6 Losses in Suspense .. .. .. .. 7,339 15 1 Accumulated loss (account abolished, 31st March, 1931) .. .. .. .. .. 71,401 7 1 £82,145 3 5 £82,145 3 5 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Accountant. I hereby certify that the Balance-sheet has been duly examined and compared with the relative books and documents submitted for audit, and correctly states the position as disclosed thereby. The following comment is appended : Stocks are shown at book value pending disposal. —G. F. C. Campbell, Controller and Auditor-General.

DEPARTMENT OF LABOUE. Income and Expenditure Account foe the Year ending 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. To Salaries, agents'allowances, and overtime .. 33,770 7 5 By Penalties imposed by the Court in action Advertising, supply of newspapers, &o. .. 116 0 11 brought for breaches of awards and certain Motor-cars, motor-cycles, and bicycles mainten- sections of the Industrial Conciliation and ance and repairing .. .. .. 596 15 11 Arbitration Act, 1925, and the Apprentices Pees payable to assessors on Conciliation Act, 1923 .. .. .. .. 101 5 0 Councils .. .. .. .. 2,408 10 3 Factory registration fees .. .. .. 3,079 3 0 Freight, cartage, and transport charges .. 64 0 9 Servants' registry office fees .. .. 19 15 0 Heating and lighting of offices .. .. 239 9 4 Weights and measures verification fees .. 8,676 17 3 Law-costs .. .. .. .. 8 9 5 Rent of buildings .. .. .. .. 53 13 2 Miscellaneous expenses .. .. .. 42 16 4 Charges for use of motor-vehicles and other Postage, telegrams, telephone services, &c. .. 1,978 410 incidental services in connection with weights Printing, stationery, office requisites, and type- and measures verification .. .. 1,585 18 2 writer repairs .. .. .. .. 1,890 11 7 Sale of departmental publications .. .. 193 18 3 Rates and repairs on property .. .. 9 3 3 Services to Unemployment Board .. .. 7,994 12 6 Rent and rates on office accommodation .. 3,335 4 1 Excess of expenditure over income before Commission on sale of publications .. .. 41 12 2 charging interest carried down .. .. 29,906 11 7 Travelling allowances and expenses (Arbitration Court and Conciliation Council, £4,055 7s. 4d. ; departmental, £1,863 13s. Id.) .. 5,919 0 5 Cash deficiencies: Erroneous disbursements from Deposit Account .. .. .. 5 4 2 Losses on realization of property .. .. 11 16 0 Bad debts .. .. .. .. 113 17 6 Provision for depreciation of assets .. .. 1,060 9 7 £51,611 13 11 ' £51,611 13 11 To Excess of expenditure over income before £ s. d. , , charging interest brought down .. .. 29,9C6 11 7 £ s. d. Interest on capital .. .. .. 796 19 6 By Excess of expenditure over income .. .. 30,703 11 1 £30,703 11 1 £30,703 11 1 Note. —The following charges are included for which the Department possesses no parliamentary appropriation: (a) Rental value assessed by Public Works Department; (6) interest at 4| per cent, on capital. Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 18,188 4 2 Land and buildings .. .. .. 920 0 0 Creditors— £ s. d. Motor-cars, motor-cycles, and bicycles .. 2,781 15 1 Departmental.. .. .. 356 15 11 Furniture and fittings .. .. .. 7,132 2 11 Sundry .. .. .. 191 16 11 • Mechanical office appliances .. .. 908 2 0 Factory fees received in advance.. 217 0 Library books .. .. .. .. 1,768 11 7 551 910 Weights and measures standards .. .. 4,677 12 7 Reserves— Stationery .. .. .. .. 300 12 10 Depreciation .. .. .. 9,298 3 9 Stamps .. .. .. .. 120 19 8 Bad debts .. .. .. 428 16 10 Payments in advance .. .. .. 45 0 6 9,727 0 7 DebtorsAmounts held on deposit .. .. .. 194 9 2 Departmental .. .. 118 13 4 Writings-off, Suspense Account .. .. 14 7 2 Sundry .. .. .. 1,043 14 11 Treasury Adjustment Account .. .. 22,055 4 11 1 162 8 3 Assets in Suspense .. .. .. 14 7 2 Deposit accounts — Receiver-General's Deposit Account .. 50 0 0 Sundry deposits .. .. .. 106 11 2 Cash in hand .. .. .. .. 37 18 0 Cash in hand .. .'. .. .. 13 0 Excess of expenditure over income .. .. 30,703 11 1 £50,730 15 10 £50,730 15 10 Henry E. Moston, Deputy Chief Inspector of Factories. Y. M. F. Jackson, 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 ■]. IPt. IVI.

LAND AND INCOME TAX DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1933. Expenditure. Income. £ s. d. £ s. d. £ s. d. By Land-tax .. .. .. .. 491,153 0 5 To Salaries .. .. .. 39,423 4 4 Income-tax .. .. .. .. 3,471,307 11 9 Advertising .. .. 639 11 8 Film-hire tax .. .. .. .. 30,101 16 7 Gas and lighting .. .. 18 0 5 Unclaimed moneys .. .. .. 72,979 10 8 Law-costs.. .. .. 227 1 5 Interest on mortgages .. .. .. 43 14 0 Office-cleaning .. .. 3 17 9 Postages and telegrams .. 2,693 17 8 Printing and stationery 1,813 6 2 Refund of unclaimed moneys 1,130 19 1 Remission of income-tax .. 76 4 1 Rent .. .. .. 2,388 4 0 Repairs and renewals .. 79 13 9 Sundry expenses .. .. 412 11 Telephone services .. .. 157 0 8 Travelling allowance and expenses .. .. .. 1,063 9 9 Services rendered by other Departments— Customs Department: Collecting deposits .. 200 0 0 Post and Telegraph Department : Receiving payment of tax .. .. 2,053 7 6 Valuation Department: Contributions towards expenses .. .. 6,821 3 2 Interest on payments in advance, section 53, Finance Act, 1932 .. .. 2,680 15 11 61,474 10 3 Depreciation .. .. .. .. 468 15 0 Balance carried down .. .. .. 4,003,642 8 2 £4,065,585 13 5 £4,065,585 13 5 £ s. d. £ s. d. To Interest on capital .. .. .. 335 14 5 By Balance .. .. .. .. 4,003,642 8 2 Excess of revenue over expenditure .. 4,003,306 13 9 £4,003,642 8 2 £4,003,642 8 2 Percentage cost of collection, 1'43. Note. —The above account includes assessed rent and interest on capital for which parliamentary appropriation has not been obtained. Balance-sheet as at 31st March, 1933. Liabilities. Assets. £ s. d. £ s. d. £ s. d. £ s. d. Capital .. .. .. •• 7,648 8 3 Office furniture and fittings .. 4,867 1 5 Sundry departmental creditors .. 8,081 6 8 Additions .. .. 250 14 4 Sundry other creditors* .. 19,673 11 10 5,117 15 9 27,754 18 6 Office appliances .. .. 2,122 9 9 Depreciation Reserve '.. .. .. 5,612 11 8 Additions.. .. .. 11l 15 0 Suspenses Account for default assessments .. 150,000 0 0 2,234 4 9 Excess of revenue over expenditure .. .. 4,003,306 13 9 Library .. .. .. 290 7 9 Additions .. .. 6 0 0 296 7 9 7,648 8 3 Forms and stationery.. .. .. 1,089 12 7 Official stamps .. .. .. 1119 Sundry departmental debtors .. 1 17 6 Sundry other debtors.. .. 568,448 14 3 568,450 11 9 Cash in hand, Post Office .. .. 19,078 18 9 Treasury Adjustment Account.. .. .. 3,598,053 9 1 £4,194,322 12 2 £4,194,322 12 2 * Includes amounts paid in advance and overpayments subject to adjustment. C. E. Dowland, Commissioner of Taxes. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. — G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IV],

LANDS AND SURVEY DEPARTMENT. AUCKLAND MUSEUM ENDOWMENT ACCOUNT. Receipts and Payments Account foe the Year ended 31st Mabch, 1933. Receipts. £ s. d. Payments. £■ a. d. To Balance —Cash in Local Bodies' Deposit Accounts By Payments to Auckland Museum Trustees of the Receivers of Land Revenue at North Auck- under section 4, Auckland Museum land, Auckland, and Gisborne on account rents, &c. 6 8 4 Endowment Act, 1882 £ s d Sales of land .. .. .. .. .. 12 19 0 Sales of land .. .. ..7135 Rents and interest .. .. .. .. 44 1 0 Rents and interest .. .. .. 26 6 7 34 0 0 Refund of revenue .. .. .. .. 10 0 Administration expenses .. .. .. 1 10 11 Balance : Cash in Local Bodies' Deposit Accounts of Receivers of Land Revenue at North Auckland, Auckland, and Gisborne— On account sales of land .. ..557 On account rents, &c. .. .. 21 11 10 26 17 5 £63 8 4 £63 8 4 Revenue Account for the Year ended 31st March, 1933. Dr. £ b. d. Or. £ g. a, To Administration expenses .. .. .. 2 3 0 By Balance brought forward from previous year .. 18 510 Payments to Auckland Museum Trustees of rents Accrued rents and interest .. .. .. 40 4 3 and interest as per section 4, Auckland Museum Endowment Act, 1882 .. .. .. 26 6 7 Balance carried forward .. .. .. 30 0 6 £58 10 1 £58 10 1 Balance-sheet as at 31st March, 1933. Liabilities. | Assets. £ s. d. £ s. d. Auckland Museum Trustees: Value .£ s. d. £ s. d. Land .. .. .. .. .. 966 18 9 of land endowed under Auckland Sundrv debtors— Museum Endowment Act, 1882 .. 10,000 0 0 Sale's of land (not yet payable) .. 27 17 5 Less repayments to Trustees in Sales of land (principal instalments) .. 216 11 respect of sales of land .. 9,139 16 7 Interest on sales of land .. .. 0 8 7 860 3 5 Rent .. .. .. .. 10 9 8 Sundry creditors — j2 7 Instalments paid in advance .. 5 0 0 Interest accrued but not due .. .. .. 0 7 10 Public Account (surplus of assets) 137 15 3 Cash in Local Bodies' Deposit Accounts Miscellaneous .. .. . . 1 16 2 of Receivers of Land Revenue— 144 11 5 North Auckland .. .. .. 20 7 7 Rents charged in advance .. .. .. 113 Auckland .. .. .. ..557 Revenue Account .. .. .. .. 30 0 6 Gisborne .. .. .. ..143 26 17 5 £L 035 16 7 £1,035 16 7 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.— G. F. C. Campbell, Controller and Auditor-General. BLUFF HARBOUR ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1933. Receipts. £ s. d. Payments. £ B . d. To Balance in Local Bodies' Deposit Account of By Administration expenses paid to Consolidated Fund Receiver of Land Revenue, Invereargill, on Ist under section 4, Land Laws Amendment Act, 1927 017 0 April, 1932 .. .. .. .. 16 3 0 Payments to Bluff Harbour Board under section 132, Ronts • ■ • • • • ■ • ..1700 Harbours Act, 1923 .. .. .. ..1630 Balance in Local Bodies' Deposit Account of Receiver of Land Revenue, Invereargill, on 31st March, 1933 .. .. .. .. 16 3 0 £33 3 0 £33 3 0 Revenue Account for the Year ended 31st March, 1933. To Administration expenses due to Consolidated £ s. d. £ s d Fund under section 4, Land Laws Amendment By Accrued rents .. .. .. .. 1 358 i 8 Act, 1927 .. .. .. .. 0170 Balance from previous years .. .. 1,852 4 9 Amount due to Bluff Harbour Board under section 132, Harbours Act, 1923 .. .. 16 3 0 Remissions granted under Mortgagors Relief Act, 1931, and amendments .. .. .. 360 0 8 Balance carried forward .. .. .. 2,833 8 9 £3,210 9 5 £3,210 9 5

B.—l [PT. IV].

LANDS AND SURVEY DEPARTMENT— continued. BLUFF HARBOUR ENDOWMENT ACCOUNT— continued. Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 30,028 16 9 Endowment lands .. .. .. .. 30,028 16 9 Rents charged in advance .. .. .. 534 8 7 Sundry debtors for rent .. .. .. 3,351 14 4 Revenue Acoount .. .. .. .. 2,833 8 9 Cash in Local Bodies' Deposit Account of Receiver of Land Revenue, Invercargill, on 31st March, 1933 .. .. .. .. .. 16 3 0 £33,396 14 1 £33,396 14 1 W. Eobeetson, 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.—G. F. C. Campbell, Controller and Auditor-General. CLUTHA RIVER TRUST ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1933. Receipts. £ s. d. Payments. £ s. d. To Rents .. .. .. .. .. 206 4 8 By Amount paid to trustees of Clutha River Trust under section 128, River Boards Act, 1908 .. 54 2 8 Administration expenses paid to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. .. .. .. .. 2 17 0 Balance in Local Bodies' Deposit Account of Receiver of Land. Revenue, Dunedin, on 31st March, 1933 .. .. .. .. 149 5 0 £206 4 8 £206 4 8 Revenue Account for the Year ended 31st March, 1933. Dr. Or. £ s. d. To Amount paid to Trustees of Clutha River Trust £ s. d. By Balance brought forward from previous year .. 912 13 2 under section 128, River Boards Act, 1908 .. 54 2 8 Accrued rent .. .. .. .. 1,407 3 2 Administration expenses payable to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. .. .. 10 6 3 Balance carried forward .... .. .. 2,255 7 5 £2,319 16 4 £2,319 16 4 Balance-sheet as at 31st Marcs:, 1933. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 28,480 0 0 Endowment lands .. .. .. .. 28,480 0 0 Rents charged in advance .. .. .. 553 7 6 Sundry debtors for rent .. .. .. 2,666 19 2 Sundry creditors for administration expenses .. 7 9 3 Balance in Local Bodies' Deposit Account of the Revenue Account: Balance carried forward .. 2,255 7 5 Receiver of Land Revenue, Dunedin, on 31st March, 1933 .. .. .. .. 149 5 0 £31,296 4 2 £31,296 4 2 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IV].

LANDS AND SURVEY DEPARTMENT— continued. GERALDINE COUNTY RIVER BOARD ENDOWMENT ACCOUNT. Eeceipts and Payments Account fob the Yeae ended 31st March, 1933. Receipts. £ s. d. Payments. £ s. d. To Rents .. .. .. .. .. 50 10 10 By Amount paid to Geraldine County River Board under Geraldine County River District Act, 192122 .. .. .. .. .. 35 18 1 Amount paid to Consolidated Fund on account of administration expenses under section 4, Land Laws Amendment Act, 1927 .. .. .. 1 17 9 Cash in Local Bodies' Deposit Account of Receiver of Land Revenue, Christchurch, at 31st March, 1933 .. .. .. .. .. 12 15 0 £50 10 10 £50 10 10 Bevenue Account foe the Yeae ended 31st March, 1933. Dr. £ s. d. Or. £ s. d. To Payments to Geraldine County River Board under By Balance carried forward from previous year .. 52 13 2 section 7, Geraldine County River Districts Act, Accrued rent .. .. .. .. 186 13 6 1921-22 .. .. .. .. 35 18 1 Administration expenses due to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. .. .. .. .. 2 10 6 Balance carried forward .. .. .. 200 18 1 £239 6 8 £239 6 8 Balance-sheet as at 31st Maech, 1933. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 3,733 10 0 Leased land .. .. .. .. .. 3,733 10 0 Rents charged in advance .. .. .. 32111 Sundry debtors for rent .. .. .. 221 G! i Sundry creditors for administration expenses .. 012 9 Cash in Local Bodies Deposit Account of the Revenue Account —Balance carried forward .. 200 18 1 Receiver of Land Revenue, Christchurch, at 31st March, 1933 .. .. .. .. 12 15 0 £3,967 11 11 £3,967 11 11 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. —G. F. C. Campbell, Controller and Auditor-General. GORE HIGH SCHOOL ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1933. Receipts. £ s. d. Payments. £ s. d. To Rents .. .. .. .. 65 0 0 By Administration expenses paid to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. .. .. .. ..350 Payment to Board of Governors of Gore High School under section 89, Reserves and other Lands Disposal and Public Bodies' Empowering Act, 1919 .. .. .. .. .. 61 15 0 £65 0 0 £65 0 0 Revenue Account for the Year ended 31st Maech, 1933. Dr. £ s. d. Or. £ s. d. To Balance brought forward from previous year .. 16 5 0 By Accrued rent .. .. .. .. 65 0 0 Administration expenses due to Consolidated Balance carried forward .. .. 16 5 0 Fund under section 4, Land Laws Amendment Act, 1927 .. .. .. .. ..350 Amount paid to Board of Governors of Gore High School under section 89, Reserves and other Lands Disposal Act, 1919 .. .. .. 61 15 0 £81 5 0 £81 5 0 Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 1,300 0 0 Land .. .. .. .. .. 1,300 0 0 Rents charged in advance .. .. .. 16 5 0 Revenue Account : Balance carried forward .. 16 5 0 £1,316 5 0 £1,316 5 0 W. Robertson, Under-Secretary for Lands. 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. —G. F. Campbell, Controller and Auditor-General,

10— B. 1. [PT. IVI.

B.—l [PT. IV],

LANDS AND SURVEY DEPARTMENT— continued. GREYMOUTH TECHNICAL AND HOKITIKA HIGH SCHOOLS ACCOUNT. Receipts and Payments Account fob the Year ended 31st March, 1933. _ . Receipts. £ s. d. Payments. £ g. d. lo .balance, Ist April, 1932 : Cash in Treasury By Payments to Consolidated Fund under sections 50 Deposit Account .. .. .. .. 87 911 and 50 (3), Finance Act, 1932, and sections 31 Kents • • • • • ■ • • • ■ 276 6 6 and 31 (3), Education Reserves Act, 1928— Compensation for improvements .. .. 131 8 4 Interest on compensation-money .. .. 91 8 6 Survey costs .. .. .. 130 0 0 Administration expenses .. .. .. 7 18 1 Balance : Cash in Treasury Deposit Account at 31st March, 1933 .. .. .. .. 3 16 £363 16 5 £363 16 5 ■ ■"— -.. . Revenue Account for the Year ended 31st March, 1933. D . r - £ s. d. Or. £ s. d. To Administration expenses (section 31, Education By Accrued rents .. .. .. .. 289 5 1 Reserves Act. 1928, and section 50, Finance Act, 1932) 13 16 3 Consolidated Fund : Interest on amount paid as compensation for improvements, Poerua Run .. 40 5 0 Balance brought down .. .. .. 235 310 £289 5 1 £289 5 1 £ s. d. £ s d To Transfer of rents to meet capital liabilities .. 261 8 4 By Balance from previous year .. .. . 65 7 9 Balance brought down .. .. .. 39 3 3 Balance brought down .. .. .'. 235 310 £300 11 7 £300 11 7 Balance-sheet as at 31 st March, 1933. Liabilities. A ssels Capital— £ g . d. Land— £ s d £ s d Balance at Ist April, 1932 .. .. .. 5,327 14 2 Leased .. .. .. 5,969 15 0 Rents diverted to repayment of advances from Unleased .. .. .. 494 7 6 Consolidated Fund .. .. .. 261 8 4 6 484 2 6 ——— Sundry debtors for rents .. .. . 85 11 2 Balance at 31st March, 1933 .. .. .. 5,589 2 6 Sundry debtors for royalties .. .. 23 13 0 Consolidated Fund : Compensation for Improve- Cash : Treasury Deposit Account as at 31st March, ments, Poerua Run . . .. .. .. 875 0 0 1933 .. .. .. .. .. 316 Consolidated Fund : Interest on amount paid as compensation for improvements, Poerua Run .. 0 2 3 Sundry creditors for administration expenses .. 5 18 2 Rents charged in advance .. .. .. 67 2 0 Revenue Account: Balance carried forward .. 39 3 3 £6.576 8 2 £6,576 8 2 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J, H. Fowler, Deputy Controller and Auditor-General.

B.—l [Pt. IV],

LANDS AND SURVEY DEPARTMENT— continued. HUNTERS SOLDIERS' ASSISTANCE TRUST DEPOSIT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1933. Receipts. Payments. To Balance in Treasury Deposit Ac- By Expenditure under the Hunter Gift count (Miscellaneous) at 31 st for the Settlement of Discharged March, 1932— £ s. d. £ s. d. Soldiers Act, 1921— £ s. d. £ s d Cash .. .. .. 938 1 6 Section 6 (a)— Investments .. .. 6,185 0 0 Administration expenses .. 12 0 8 7,123 1 6 Board fees .. .. 30 12 1 Rente .. .. .. .. .. 214 0 0 42 12 9 Interest on investments .. .. .. 197 13 9 Section 6 (6)— Interest on advances .. .. .. 26 11 11 Advances on current account.. 1,406 1 4 Repayment of advances— £ s. d. Advances on instalment mortInstalment mortgage .. 516 gage .. .. .. 339 19 4 Current Account .. .. 73 10 10 Grants to orphans .. .. 80 0 0 78 12 4 1,826 0 8 " Thirds," " fourths," &c, deducted under section 139 of the Land Act, 1924 .. .. 9 13 6 Balance in Treasury Deposit Account at 31st March, 1933— £ s. d. Cash .. .. .. 326 12 8 Investments.. .. .. 5,435 0 0 5,761 12 8 £7,639 19 6 £7,639 19 6 Revenue Account for the Year ended 31st March, 1933. Dr - £ s. d. Cr. £ s. d. To Expenditure under section 6 (a) of the By Accrued rent .. .. .. .. 801 0 0 Hunter Gift for the Settlement of Interest accrued on— £ s. d. Discharged Soldiers Act, 1921— £ s. d. Current account .. .. 50 3 7 Administration expenses .. 12 0 8 Instalment Account .. .. 21 7 2 Board fees .. .. .. 30 12 1 Investments .. .. .. 249 1 8 42 12 9 . 320 12 5 Grants to orphans under section 6 (b) of the Balance (loss for year), carried down .. .. 83 0 7 Hunter Gift for the Settlement of Discharged Soldiers Act, 1921 .. .. .. 90 0 0 " Thirds," " fourths," &c, deducted under section 139 of the Land Aot, 1924 .. .. 9 13 5 Remissions of rent .. .. .. .. 1,054 11 3 Rebates .. .. .. .. .. 7 15 7 £1,204 13 0 £1,204 13 0 £ s. d. £ s. d. To Balance brought down .. .. .. 83 0 7 By Transfer to Capital Account .. .. .. 83 0 7 £83 0 7 £83 0 7 Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d. Capital— £ s. d. Land endowed by Sir George Hunter (deceased) .. 17,800 0 0 Balance at Ist April, 1932 .. 26,404 16 9 Advances on mortgage— £ s. d. Less loss for year, as per Instalment Account .. .. 580 511 Revenue Account .. 83 0 7 Current account .. .. 1,411 10 6 Balance at 31st March, 1933 . 26,321 16 2 1,991 16 5 Rents charged in advance .. .. .. 200 5 0 Sundry debtors — Sundry creditors: Miscellaneous .. .. 17 15 0 Rent .. .. .. 754 19 0 Interest on current account .. 38 12 2 Interest on instalment advances.. 1 15 3 Instalments of principal .. 4 11 11 799 18 4 Postponed rent .. .. .. .. 105 15 0 Interest accrued but not due — £ s. d. On investments .. .. 72 14 2 On instalment advances .. 7 19 7 80 13 9 Cash in Treasury Deposit Account at 31st March, 1933— Cash .. .. .. 326 12 8 Investments .. .. .. 5,435 0 0 ■ 5,761 12 8 £26,539 16 2 . £26,539 16 2 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. IV].

LANDS AND SURVEY DEPARTMENT— continued. NEW ZEALAND UNIVERSITY (WESTLAND) ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1933. Receipts. Payments. _ £ s. d. To Balance in Treasury Deposit Ac- £ s. d. £ s. d. By Administration expenses under section 4, Land count Ist April, 1932 — Laws Amendment Act, 1927 .. .. 4 0 9 Cash .. .. .. 285 1 0 Balance in Treasury Deposit AcInvestments .. 2,300 0 0 count, 31st March, 1933— £ s. d. 2,585 1 0 Cash .. .. .. 463 5 0 Rents .. .. .. .. •• 80 16 2 Investments .. .. 2,300 0 0 Interest on investments .. .. .. 101 8 7 2 > 763 5 ° £2,767 5 9 £2,767 5 9 Revenue Account for the Year ended 31st March, 1933. Dr. £ b. d. Or. £ s. d. To Administration expenses under section 4, Land By Accrued rent .. .. .. • ■ 60 15 4 Laws Amendment Act, 1927 .. .. 4 0 9 Interest on investments .. .. .. 98 17 0 Balance transferred to Capital Account .. .. 155 11 7 £159 12 4 £159 12 4 Balance-sheet as at 31st March, 1933. Liabilities. Assets. £ s. d. Capital— £ s. d. £ s. d. Land 1,591 2 6 Balance at Ist April, 1932 .. 2,813 1 4 Sundry debtors for rent .. .. .. 0 1 0 Appreciation of land-values .. 1,391 2 6 Interest on investments accrued but not due .. 24 18 9 Transfer from Revenue Account .. 15511 7 Cash in Treasury Deposit Account— £ s. d. 4,359 15 5 Cash.. .. .. .. 463 5 0 Rents charged in advance .. .. .. 19 1110 Investments .. .. .. 2,300 0 0 3 £4,379 7 3 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—G. F. C. Campbell, Controller and Auditor-General.

NORTH ISLAND EXPERIMENTAL DAIRY SCHOOL ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1933. Receipts. Payments. £ s. d. To Balance in Treasury Deposit Ac- £ s. d. £ s. d. By Cost of tree-planting .. .. .. 43 6 9 count at Ist April, 1932— Administration expenses .. .. 21 16 4 Cash .. .. ... 2,522 6 8 Balance in Treasury Deposit AcInvestments.! .. .. 7,500 0 0 count at 31st March, 1933— £ s. d. 10,022 6 8 Cash .. .. .. 3,036 16 1 Rents .. .. .. .. 292 11 6 Investments.. .. .. 7,500 0 0 Interest on investments.. .. .. 287 1 0 -10,536 16 1 £10,601 19 2 £10,601 19 2 Revenue Account for the Year ended 31st March, 1933. Dr. £ B. d. GY. £ S. d. To Administration expenses under section 4, Land By Balance brought down .. .. .. 10,271 4 0 Laws Amendment Act, 1927 .. . - 14 12 7 Accrued rent .. .. .. .. 245 0 0 Balance carried down .. .. •• 10,815 12 5 Interest on investments .. .. .. 314 1 0 £10,830 5 0 £10,830 5 0 Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. •• ■• 4.900 0 0 Leased land .. .. .. .- 4,900 0 0 Rents in advance .. .. • • • • 23 15 0 Plantation .. .. .. .. • • 186 6 9 Revenue Account £ s. d. Interest on investments accrued but not due .. 116 4 7 Balance, Ist April, 1932 .. 10,271 4 0 Treasury Deposit Account— £ s. d. Surplus for year .. .. 544 8 5 Cash .. .. .. 3,036 16 1 10,815 12 5 Investments .. .. 7,500 0 0 10,536 16 1 £15,739 7 5 £15,739 7 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.—G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. IV].

LANDS AND SURVEY DEPARTMENT— contimted. OTAGO BOYS' AND GIRLS' HIGH SCHOOLS ENDOWMENT ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1933. Receipts. £ s. d. Payments. £ a. d. To Balance in Local Bodies' Deposit Account of By Administration expenses paid to Consolidated Fund Receiver of Land Revenue, Dunedin, at Ist April, under section 4, Land Laws Amendment Act, 1932 .. .. .. .. .. 389 1927 .. .. .. .. 16 7 10 Rents .. .. .. .. .. 464 6 2 Payments to Otago Boys' and Girls' High Schools Board of Governors .. .. 311 8 2 Cash in Local Bodies' Deposit Account of Receiver of Land Revenue, Dunedin, at 31st March, 1933 139 18 11 £467 14 11 £467 14 11 Eevenue Account for the Year ended 31st March, 1933. Dr. £ s. d. Or. £ s. d. To Administration expenses due to Consolidated Eund By Balance brought forward from previous year .. 162 19 0 under section 4, Land Laws Amendment Act, Accrued rents .. .. .. .. 409 4 6 1927 .. .. .. .. .. 23 4 4 Amount due to Otago Boys' and Girls' High School Board of Governors .. .. . ■ 311 8 2 Balance carried forward .. .. 237 11 0 £572 3 6 £572 3 6 Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 8,439 10 10 Endowment lands .. .. .. .. 8,439 10 10 Sundry creditors for administration expenses .. 619 10 Sundry debtors for rent .. .. .. 207 3 4 Sundry creditors for rent .. .. .. 0 5 4 Cash in Local Bodies' Deposit Account of Receiver Rents charged in advance .. .. .. 102 6 1 of Land Revenue, Dunedin, at 31st March, 1933 139 18 11 Revenue Account: Balance carried forward .. 237 11 0 £8,786 13 1 • £8,786 13 1 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Fowler, Deputy Controller and Auditor-General. OTAGO UNIVERSITY ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1933. Receipts. £ s. d. Payments. To Cash on hand, Ist April, 1932, in Local Bodies' By Land for Settlements Account under section 45, £ s. d. Deposit Account of the Receiver of Land Land Laws Amendment Act, 1929 .. .. 61 18 2 Revenue at — £ s. d. Administration expenses paid to Consolidated Dunedin .. .. .. 556 18 4 Eund under section 4 of the Land Laws Invercargill .. .. .. 42 5 7 Amendment Act, 1927 .. .. .. 76 5 0 599 3 11 Otago University Council, under section 118 (1), Rents .. .. .. .. .. 3,173 0 6 Reserves and other Lands, &c, Act, 1917 .. 2,568 6 8 Royalties .. .. .. .. . ■ 55 3 11 Dunedin Athenaeum under Otago Museum Act, 1877 .. .. .. .. .. 85 12 0 Cash on hand, 31st March, 1933, in the Local Bodies' Deposit Account of the Receiver of Land Revenue at — £ s. d. Dunedin .. .. .. 754 0 10 Invercargill .. .. 281 5 8 1,035 6 6 £3,827 8 4 £3,827 8 4 Revenue Account for the Year ended 31st March, 1933. Dr. ' £ s. d. Gr. £ s . d. To Administration expenses .. .. .. 80 14 5 By Accrued rent .. .. .. .. 8,031 8 1 Amount paid to Land for Settlements Account Accrued royalties .. .. .. .. 55 3 11 under section 45, Land Laws Amendment Act, 1929 .. .. .. .. ■• 61 18 2 Amount paid to Otago University Council under section 118 (1), Reserves and other Lands, &c, Act, 1917 2,568 6 8 Amount paid to Dunedin Athenajum under Otago Museum Act, 1877 .. .. .. 85 12 0 Remission of rent .. .. .. .. 3,488 10 8 Balance carried down .. .. .. 1,801 10 1 £8,086 12 0 £8,086 12 0 £ s. d. £ s. d. To Balance carried down .. .. .. 7,773 911 By Balance brought down from previous year .. 5,971 19 10 Balance brought down .. .. .. 1,801 10 1 £7,773 9 11 £7,773 9 11

B.—l [Pr. IV].

LANDS AND SURVEY DEPARTMENT— continued. OTAGO UNIVERSITY ENDOWMENT ACCOUNT— continued. Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ g. d. Capital .. .. .. .. .. 134,819 14 7 Endowment land .. .. .. .. 135,146 0 0 Consolidated Fund: Compensation for improve- Buildings .. .. .. .. .. 485 19 7 ments effected by lessee on endowment land .. 444 2 4 Sundry debtors for rent .. .. .. 7,786 14 2 Reserve Account .. .. .. .. 368 2 8 Postponed rent .. .. .. .. 2,062 8 9 Sundry creditors : Administration expenses .. 18 16 10 Cash on hand, 31st March, 1933, in the Local Rents charged in advance .. .. .. 3,092 2 8 Bodies' Deposit Account of the Receiver of Revenue Acoount: Balance carried forward .. 7,773 911 Land Revenue at — £ s. d. Dunedin .. .. .. 754 0 10 Invercargill .. .. .. 281 5 8 1,035 6 6 £146,516 9 0 £146,516 9 0 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Fowler, Deputy Controller and Auditor-General. PRIMARY EDUCATION ENDOWMENT DEPOSIT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1933. Receipts. Payments. £ s. d. To Balance— £ s. d. £ s. d. IBy Payments for primary-education purposes .. 76,095 9 8 Cash in Deposit Account .. 4,679 12 5 Administration expenses .. .. .. 4,062 2 3 Investment Acoount .. 11,850 0 0 Maintenance and repairs .. .. .. 174 13 10 16,529 12 5 Survey costs, &o. .. .. .. .. 60 13 3 Rents under section 30, Education Reserves Act, Refunds of revenue .. .. 591 0 2 1928 .. .. .. .. .. 80,125 7 2 Cash in— Sales under section 27, Education Reserves Act, Consolidated Fund Deposit Ac- £ s. d. 1928 .. .. .. .. .. 476 count at 31st March, 1933.. 5,217 411 Interest on cash and investments held by Public Investment Account .. 11,850 0 0 Trustee .. .. .. .. 858 12 0 — 17,067 4 11 Interest on investments .. .. .. 533 5 0 £98,051 4 1 £98,051 4 1 Revenue Account eor the Year ended 31 st March, 1933. Dr. £ s. d. Or. £ s . .d To Administration expenses .. .. .. 4,01819 1 By Accrued rents .. .. .. .. 119,692 5 0 Survey-costs .. .. .. .. 60 13 3 Accrued royalties .. .. .. .. 453 9 10 Maintenance and repairs .. .. .. 158 16 10 Interest on cash and investments held by Depreciation reserve on buildings .. .. 24 11 0 Public Trustee .. .. .. .. 892 2 3 Remissions of rent .. .. .. 10,462 3 9 Interest on investments in Public Account .. 534 14 3 Remissions under the Deteriorated Lands Act, Recovery of loss written off .. .. 10 0 1925 .. .. .. .. .. 220 18 10 Irrecoverable rents .. .. .. 487 15 11 Interest under section 20, Discharged Soldiers Settlement Amendment Act, 1923.. .. 23 5 7 Payments for primary-education purposes .. 76,095 9 8 Balance carried down .. .. .. 30,020 17 5 £121,573 11 4 £121,573 11 4 £ s. d. £ g. d. To Balance .. .. .. .. .. 80,787 8 4 By Balance from previous year .. .. 50,780 15 8 Adjustment on account of previous year, Balance brought down .. .. .. 30,020 17 5 Blenheim District .. .. .. 14 4 9 £80,801 13 1 £80,801 13 1

B.—l [Pt. IVJ.

LANDS AND SURVEY DEPARTMENT—continued. PRIMARY EDUCATION ENDOWMENT DEPOSIT ACCOUNT— continued. Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. Capital .. .. .. .. .. 2,339,194 12 9 Endowment lands— £ s. d. £ s. d. Appreciation in land-values .. .. .. 152,673 22 Leased.. .. .. 2,397,218 19 5 Public Works Fund—Roading (section 17, Land Unleased .. .. 57,302 13 11 Laws Amendment Act, 1927) .. .. 3,669 10 6 Land for Settlements AcDischarged Soldiers Settlement count, section 6, Land Account — Merged interest Laws Amendment Act, under section 20, Discharged 1929.. .. .. 177 19 1 Soldiers Settlement Amend- 2,454,699 12 5 ment Act, 1923 — £ s. d. Buildings (included in capital Advances .. .. .. 445 14 0 value of leases) .. .. 818 8 0 Principal instalment.. .. 81 8 1 Less Depreciation Reserve 216 17 4 Interest .. .. .. 110 9 5 601 10 8 637 11 6 Buildings (purchase price not Sundry creditors — yet payable) .. .. .. 4,841 5 2 Departmental .. 1,350 4 5 Sundry debtors— Miscellaneous .. .. 22 6 Rents .. .. .. 88,424 18 4 1,352 6 11 Royalties .. .. 1,997 0 6 Rents charged in advance .. .. 24,746 16 5 Principal instalments on Rents paid in advance .. .. 1,307 13 5 buildings .. .. 289 9 8 Writings-off in Suspense .. .. 431 17 10 Interest on cash and investRevenue Account balance .. .. 80,787 8 4 ments .. .. 65 18 10 Departmental .. .. 8 6 8 — 90,785 14 0 Unallocated arrears, Hawke's Bay District .. 010 4 Postponed rent .. .. .. .. 14,308 18 10 Interest accrued but not due on investments .. 206 10 7 Losses in Suspense .. .. .. 431 17 10 Investment with Public Trustee .. .. 21,857 15 1 Cash in Consolidated Fund— Deposits Account — £ s. d. Cash .. .: .. 5,217 4 11 Investments .. .. 11,850 0 0 17,067 4 11 £2,604,800 19 10 £2,604,800 19 10 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Accountant. I hereby certify that the Statement of Eeceipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. The following comment is appended : The charges on land with respect to expenditure under section 47 of the Land for Settlements Act, 1925, or the corresponding provisions of any former Act, have not been abolished as required by section 17 (5) (b) of the Land Laws Amendment Act, 1927. —G. F. C. Campbell, Controller and Auditor-General. ROTORUA COLLEGE AND GRAMMAR SCHOOL ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1933. Receipts. Payments. To Amount transferred from Secondary-education £ s. d. By Payments under section 12 (2) (a), Reserves, &c, £ s. d. Endowments, Auckland Provincial District, Act, 1926 .. .. .. .. 640 8 0 to adjust revenue undercredited in previous years 640 8" 0 £640 8 0 £640 8 0 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments has been duly examined and compared with the relative books and documents submitted for audit, and correctly states the position as disclosed thereby. — G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. IV].

LANDS AND SURVEY DEPARTMENT— oontiwted. SECONDARY EDUCATION ENDOWMENT ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1933. Receipts. £ s. d. Payments. £ s. d. To Balance in Deposit Account, Ist By Payments to secondary schools .. .. 8,744 3 3 April, 1932 — £ s. d. Administration expenses .. .. .. 492 12 3 Cash .. .. .. 4,474 2 5 Maintenance and repairs .. .. .. 4 5 9 Investments .. .. 600 0 0 Rotorua College and Grammar School .. 640 8 0 5,074 2 5 Refunds of revenue .. .. .. 27 2 0 Rents under section 30, Education Reserves Balance in Deposit Account at Act, 1928 .. .. .. .. 9,625 3 8 31st March, 1933— £ s. d. Interest on investments .. .. .. 27 0 0 Cash .. .. .. 4,249 11 7 Interest on cash and investments held by Investments .. .. 600 0 0 Public Trustee .. .. .. .. 31 16 9 4,849 11 7 £14,758 2 10 £14,758 2 10 Revenue Account for the Year ended 31st March, 1933. Dr. £ s- d. Cr. £ s. d. To Administration expenses .. .. .. 489 15 9 By Accrued rent .. .. .. .. 12,987 19 11 Remissions under Land Act, 1924 .. .. 1,753 17 0 Interest on cash held by Public Trustee .. 31 16 9 Repairs and maintenance .. .. .. 4 5 9 Interest on investments .. .. .. 27 1 6 Rotorua College and Grammar School .. 640 8 0 Payments to secondary schools .. .. 8,744 3 3 Balanoe carried down .. .. .. 1,414 8 5 £13,046 18 2 £13,046 18 2 £ s. d. £ s. d. To Balance .. .. •. •• •• 10,026 14 8 By Balance from previous year .. .. 8,612 6 3 Balance brought down .. .. .. 1,414 8 5 £10,026 14 8 £10,026 14 ji Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. Capital .. .. •• •■ •• 208,402 9 4 Endowment lands — £ s. d. £ s. d. Appreciation in land-values .. .. .. 54,345 18 11 Leased .. .. .. 247,522 5 7 Public Works Fund: Roading (section 17, Land Unleased .. .. .. 17,492 6 2 Laws Amendment Act, 1927) .. .. 2,235 17 11 265,014 11 9 Sundry creditors — £ 8. d. Sundry debtors for rent .. .. .. 6,670 0 2 Rents _ _ .. :. .. 273 15 4 Unallocated arrears, Hawke's Bay District .. 0 16 Departmental .. .. .. 158 4 9 Postponed rent .. .. -. .- 1,009 8 6 432 0 1 Interest accrued but not due on investments . . 10 0 9 Rents charged in advance .. .. 2,906 17 6 Losses in Suspense .. .. .. .. 9 2 6 Writings-off in suspense .. .. .. 9 2 6 Cash held by Public Trustee .. .. .. 796 4 2 Revenue Account balance .. .. .. 10,026 14 8 Cash in Public Account at 31st March, 1933 i Deposits Account — £ s. d. Cash .. .. .. .. 4,249 11 7 Investments .. .. .. 600 0 0 4,849 11 7 £278,359 0 11 £278,359 0 11 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) (6) of the Land Laws Amendment Act, 1927. —6. F. C. Campbell, Controller and Auditor-General.

b.—i [Pt. iyj.

LANDS AND SURVEY DEPARTMENT— continued. TARANAKI SCHOLARSHIP ENDOWMENT ACCOUNT. Ebceipts and Payments Account foe the Year ended 31st March, 1933. Receipts. £ s. d. Payments. £ s. d. To Balance in Treasury Deposit Account at Ist By Payments to Public Trustee in terms of secApril, 1932 .. .. .. .. 342 8 10 tion 22, New Zealand University Amendment Rents .. .. .. .. .. ' 950 9 7 Act, PJI4 .. .. .. .. 914 1 0 Administration expenses under section 4, Land Laws Amendment Act, 1927 .. .. 47 10 3 Balance—Cash in Treasury Deposit Account at 31st March, 1933 .. .. .. 331 7 2 £1,292 18 5 £1,292 18 5 Revenue Account foe the Year ended 31st March, 1933. Dr. £ s. d. Or. £ g. d. To Payments to Public Trustee in terms of sec- By Balance brought forward from previous year .. 208 13 0 tion 22, New Zealand University Amendment Accrued rent .. .. .. .. 948 17 1 Act, 1914 .. .. .. .. 914 1 0 Administration expenses payable to Consolidated Fund .. .. .. .. 47 10 3 Remissions of rent .. .. .. 8 5 0 Remission of rent under Deteriorated Land Act 9 5 0 Balance carried forward .. .. .. 178 8 10 £1,157 10 1 £1,157 10 1 Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 19,343 16 8 Endowment lands .. .. .. .. 19,343 16 8 Sundry creditors for rents paid in advance .. 2 18 6 Sundry debtors for rent .. .. .. 85 0 2 Rents charged in advance .. .. .. 235 0 0 Cash in Treasury Deposit Account at 31st March, Revenue Account —Balance carried forward .. 178 8 10 : 1933 .. .. .. .. .. 331 7 2 £19,760 4 0 | £19,760 4 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. —G. P. C. Campbell, Controller and Auditor-General. VICTORIA COLLEGE ENDOWMENT ACCOUNT. Revenue Account foe the Yeae ended 31st Maech, 1933. Dr. £ s. d. Cr. £ s. d. To Remissions of rent under the Deteriorated Lands By Balance brought forward from previous year .. 74 9 10 'Act, 1925 .. .. .. 29 2 6 Accrued rent .. .. .. .. 133 5 0 Balance carried forward .. .. .. 178 12 4 £207 14 10 £207 14 10 Balance-sheet as at 31st March, 1933. Liabilities. £ p. d. Assets. £ s. d. Capital .. .. .. ~ .. 2,665 0 0 Leased land .. .. .. .. .. 2,665 0 0 Rents charged in advance .. .. . . 55 10 5 Sundry debtors for rent . . . . .. 234 2 i) Revenue Account—Balance carried forward .. 178 12 4 £2,899 2 9 £2,899 2 9 W. Robeetson, Under-Secretary for Lands. Wm. E. Shaw, Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. — J. H. Fowlee, Deputy Controller and Auditor-General. WAIPIATA-HAMILTONS LIBRARY ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1933. Receipts. £ s. d. Payments. £ s. d. To Rents . . .. .. .. .. 13 10 8 By Payment to trustees of Waipiata- Hamiltons Library under section 93, Reserves and other Lands Disposal and Public Bodies Empowering Act. 1917 .. .. . . . . 12 17 2 Payment of Administration expenses to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. .. .. 0 13 6 £13 10 8 £13 10 8

ii—B. i rp T . ivi

B.—l ITT. IYI.

LANDS AND SURVEY DEPARTMENT— continued. WAIPIATA-HAMILTONS LIBRARY ENDOWMENT ACCOUNT —continued. Revenue Account foe the Year ended 31st March, 1933. £ s. d. & s. d. To Balance brought forward from previous year .. 3 7 8 By Accrued rent .. .. .. .. 13108 Amount paid to trustees of Waipiata- llamiltons Balance carried forward .. .. .. 3 7 8 Library under section 93, Reserves and other Lands Disposal and Public Bodies Empowering Act, 1917 .. .. .. .. 12 17 2 Administration expenses paid to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. .. .. .. 0 13 6 £16 18 4 £16 18 4 Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. dCapital .. .. . • • • ■ ■ 338 13 2 Endowment Land .. .. .. .. 338 13 2 Rents charged in advance .. . . .. 3 7 8 Revenue Account —Balance carried forward .. 3 7 8 £342 0 10 £342 0 10 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Fowler, Deputy Controller and Auditor-General. WAIROA HARBOUR ENDOWMENT ACCOUNT. Revenue Account for the Year ended 31st March, 1933. Dr. £ s. d. Gr. £ s. d. To Balance carried down .. .. .. 313 17 6 By Balance carried down .. .. .. 174 7 6 Accrued rent .. .. .. .. 139 10 0 £313 17 6 £313 17 6 Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. | Assets. £ s. d. Capital .. .. .. •• .. 3,100 00 ' Endowment lands .. .. .. .. 3,100 0 0 Rents charged in advance .. .. .. 34 17 6 i Sundry debtors for rent .. .. .. 139 10 0 Revenue Account .. .. .. .. 313 17 6 | Postponed rent .. .. .. .. 209 5 0 £3,448 15 0 £3,448 15 0 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— G. F. C. Campbell, Controller and Auditor-General. WANGANUI HARBOUR ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1933. Receipts. Payments. To Balance : Cash in Local Bodies' Deposit Account £ s. d. By Payments to Wanganui Harbour Board under £ s. d. of Receiver of Land Revenue, Wellington, at Wanganui Harbour Endowment, &c, Act, 1877 45 12 11 Ist April, 1932 .. .. .. ..26132 Administration expenses paid to Consolidated Fund Rents .. .. • • • ■ 40 11 0 under section 4, Land Laws Amendment Act, 1927 .. .. .. .. .. 10 0 Balance : Cash in Local Bodies' Deposit Account of Receiver of Land Revenue, Wellington, at 31st March, 1933 .. .. .. 20 11 3 £67 4 2 £67 4 2 Revenue Account for the Year ended 31st March, 1933. Dr. Gr. £ s. d. To Payments to Wanganui Harbour Board under £ s. d. By Balance brought forward from previous year .. 17 6 2 Wanganui Harbour Endowment, &c, Act, 1877 45 12 11 Accrued rents .. .. .. 41 3 6 Administration expenses paid to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. .. .. .. .. 207 Balance carried forward .. .. .. 10 16 2 £58 9 8 £58 9 8

B.—l [Pt. IVj.

LANDS AND SURVEY DEPARTMENT— continued. WANGANUI HARBOUR ENDOWMENT ACCOUNT— continued. Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 823 10 0 Leased land .. .. .. .. .. 823 10 0 Rents charged in advance .. .. .. 10 0 0 Sundry debtors for rent .. .. .. .. 15 6 Sundry creditor for administration expenses .. 10 7 Cash in Local Bodies' Deposit Account of the Receiver Revenue Account: Balance carried forward .. 10 16 2 of Land Revenue, Wellington .. .. .. 20 11 3 £845 6 9 £845 6 9 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowler, Deputy Controller and Auditor^General. WANGANUI RIVER TRUST ACCOUNT. Receipts and Payments Account for the Year ended-31st March, 1933. Receipts. Payments. To Balance in Local Bodies' Deposit Account of the £ s. d. By Administration expenses paid to the Consolidated £ s. d. Receiver of Land Revenue, Wellington, at Fund under section 6 of the Wanganui River Ist April, 1932 ... .. .. 93 16 3 Trust Act, 1891 .. .. .. 15 10 4 Rents .. .. .. .. .. 402 12 8 Amount paid over to the Wanganui River Trust under Wanganui River Trust Act, 1891 .. 388 13 7 Loan repayments under section 14(1), Finance Act, 1932 (No. 2) .. .. .. 15 14 5 " Thirds," " Fourths," &c, deducted under section 139, Land Act, 1924 .. .. .. 6 4 1 Balance in Local Bodies' Deposit Account of the Receiver of Land Revenue, Wellington, at 31st March, 1933 .. .. .. 70 6 6 £496 8 11 £496 8 11 Revenue Account for the Year ended 31st March, 1933. Dr. Or. £ s. d. To Administration expenses due to Consolidated £ s. d. By Balance brought down from previous year .. 856 16 3 Fund under section 6, Wanganui River Trust Accrued rent .. .. . . .. 653 6 8 Act, 1891 .. .. • • • • 19 0 8 Accrued interest .. .. .. .. 13 8 4 Amount due to the Wanganui River Trust under Wanganui River Trust Act, 1891 .. .. 388 13 7 Irrecoverable rents .. .. • • 313 8 8 Loan repayment under section 14 (1), Finance Act, 1932 (No. 2) .. .. .. 15 14 5 Remissions of rent .. .. . . .. 280 1 5 " Thirds," " fourths," &c, deducted under section 139 of the Land Act, 1924 .. .. 6 4 1 Balance carried down .. .. .. 500 8 5 £1,523 11 3 £1,523 11 3 Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. Capital .. .. ■ ■ • • • • 16,078 19 2 Endowment lands— £ s. d. £ s. d. Sundry creditors for administration expenses .. 310 4 Leased .. .. ' .. 14,915 9 2 Rents charged in advance .. .. .. 164 0 0 Unleased .. .. .. 908 10 0 Writings-ofl in Suspense .. .. .. 176 8 2 15,823 19 2 Revenue Account : Balance carried forward .. 500 8 5 Sundry debtors for — Rents .. .. .. 465 8 8 Interest on sales .. .. 22 8 10 Principal instalments on sales .. 2 9 7 Sales .. .. .. 242 10 5 732 17 6 Interest on sales accrued but not due .. .. 3 6 9 Rents postponed .. .. .. .. 116 8 0 Losses in Suspense Account . . .. .. 176 8 2 Cash in Local Bodies' Deposit Account of the Receiver of Land Revenue, Wellington, at 31st March, 1933 .. .. .. .. 70 6 6 £16,923 6 1 £16,923 6 1 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Fowler, Deputy Controller and Auditor-General.

B.—l TPT. IVI.

LAND FOR SETTLEMENTS ACCOUNT. Revenue Account for the Year ended 31st March, 1933.

General. Cheviot. Hutt Valley. Total. Dr. £ s. d. , £ s. d. £ s. d. £ s. d. To Interest on — Loans .. .. ... .. .. .. 446,620 11 11 i 5,632 2 7 .. 452,252 14 6 Capital from proceeds of sale of Grown lands .. .. 74,120 9 10 ! .. .. 74,120 9 1C Value of Crown lands in estates .. .. .. ! 8,477 12 0 j .. .. 8,477 12 0 National Endowment Trust Funds .. .. .. 1,872 15 9 .. .. 1,872 15 9 Cheviot Estate accumulated funds transferred .. .. 18,508 0 10 .. .. 18,508 0 10 Deposits by lessees under section 208, Land Act, 1924 .. 292 13 5 .. .. 292 13 5 Capital from Land for Settlements Account .. .. .. .. 5,726 2 2 5,726 2 2 Administration expenses .. .. .. .. 6,288 8 61 738 14 3 196 2 1 7,223 4 10 Administration expenses, Land Laws Amendment Act, 1929 2,407 8 6 .. .. 2,407 8 6 Rebates: Rent and interest .. .. .. .. 17,364 4 0 1,190 18 6 .. 18,555 2 6 Remissions of rent and interest .. .. .. 113,180 16 8 336 7 10 .. 113,517 4 6 Irrecoverable rents, &c, transferred to Suspense Account .. 6,275 11 1 .. 3,040 19 3 9,316 10 4 Charges and expenses of raising loans .. .. .. 2,258 12 4 .. .. 2,258 12 4 Management charges of New Zealand consolidated stock .. 720 14 2 .. .. 720 14 2 Stamp duty on transfer of stock .. .. .. 8510 .. .. 8510 Land for settlements —Vote expenses— £ s. d. Audit fees .. .. .. .. 250 0 0 Compensation for injuries.. .. .. 596 9 8 Salaries .. .. .. .. 787 10 0 Preliminary expenses .. .. .. 71 0 10 Travelling-expenses .. .. .. 172 13 3 Miscellaneous .. .. .. .. 735 6 10 2,613 0 7 .. .. 2,613 0 7 Depreciation of plant .. .. .. .. 179 18 0 .. .. 179 18 0 Miscellaneous expenses incidental to estates .. .. 48 17 9 .. 298 1 1 346 18 10 Interest on Cheviot Estate fixed capital (see contra) .. .. 8,199 7 2 .. 8,199 7 2 Gross loss on trading .. .. .. .. .. .. .. 13,475 4 11 13,475 4 11 Balance carried down .. .. .. .. .. .. 3,407 6 10 .. 3,407 6 10 £701,238 1 2 £19,504 17 2 £22,736 9 6 £743,479 7 10 £ s. d. £ s. d. £ s. d. £ s. d. To Balance brought forward .. .. .. .. 84,17115 3 .. 14,312 5 3 98,484 0 6 Adjustment previous year (interest, section 5, Land Laws 2,001 8 7 .. .. 2,001 8 7 Amendment Act, 1912) Adjustment previous year (miscellaneous expenditure) .. .. .. 297 3 7 297 3 7 Transfer to reserve .. .. .. .. .. .. 3,407 6 10 .. 3,407 6 10 £86,173 3 10 £3,407 6 10 £14,609 8 10 £104,189 19 6 Or. £ s. d. £ s. d. £ s. d. £ s. d. By Rents, &c. .. .. .. .. .. .. 507,119 7 5 19,049 12 5 174 15 0 526,343 14 10 Interest on sales, &o. .. .. .. .. .. 34,561 9 11 330 2 0 8,249 9 3 43,141 1 2 Interest on capital expenditure— £ s. d. ToWera .. .. .. .. 5,660 16 10 Hutt Valley .. .. .. .. 5,726 2 2 Brinklands .. .. .. .. 702 19 7 Land development .. .. .. 434 7 6 12,524 6 1 .. .. 12,524 6 I Interest on investments .. .. .. .. 4,673 18 5 .. .. 4,673 18 5 Interest on investments in Public Debt Redemption Fund .. 49,441 5 9 125 2 9 .. 49,566 8 6 Valuation fees, sections 7 and 14, Land Laws Amendment 395 17 0 .. .. 395 17 0 Act, 1929 Miscellaneous .. .. .. .. .. 150 14 2 .. .. 150 14 2 Interest on Cheviot Estate: Fixed capital (see contra) .. 8,199 7 2 .. .. 8,199 7 2 Balance carried down .. .. 84,17115 3 .. 14,312 5 3 98,484 0 6 £701,238 1 2 £19,504 17 2 £22,736 9 6 £743,479 7 10 £ s. d. £ s. d. £ s. d. £ s. d. By Balance brought forward .. .. .. .. .. 3,407 6 10 .. 3,407 6 10 Transfer to Profit and Loss Appropriation Account .. .. .. 14,609 8 10 14,609 8 10 Transfer to reserve .. .. .. .. .. 86,173 3 10 .. .. 86,173 3 10 £86,173 3 10 £3,407 6 10 I £14,609 8 10 £104,189 19 6

B.—l [Pt. IV].

LAND FOR SETTLEMENTS ACCOUNT— continued. Balance-sheet as at 31st March, 1933. Liabilities.

General. Cheviot. Na mentTrart° W " Hutt Valley Land. Total. Loan capital— £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 3 per cent. .. 69,165 0 0 3£ per cent. .. 1,457,432 5 11 .. 160,918 0 0 3f per cent. 535,000 0 0 4 per cent. .. 5,207,085 3 11 4£ per cent. .. 971,314 12 3 4| per cent. .. 46,100 0 0 £4 19s. 5-88d. per cent. 33,446 6 11 i 5 per cent. ..2,290,420 0 0 5J per cent. .. 1,500 0 0 5J per cent. .. 165,250 0 0 5* per cent. .. 1,335,170 0 0 I 12,111,883 9 0 Less reduction, Finance Act (No. 2), 1,138,600 0 0 1927 ! 10,973,283 9 0 Grown lands included in estates .. 211,940 0 0 Sales of Crown land .. .. 2,183,106 15 0 13,368,330 4 0 Less amount expended in opening up 429,788 1 5 Crown lands 12,938,542 2 7 160,918 0 0 .. .. 13,099,460 2 7 I Accumulated funds— Cheviot Estate .. .. .. .. 462,701 2 1 .. .. 462,701 2 1 National Endowment Trust .. .. .. .. 106,069 15 3 .. 106,069 15 3 Deposits by lessees under section 208, 8,846 3 3 .. .. .. 8,846 3 3 Land Act, 1924 Sundry creditors — Interest on capital from proceeds of 14,120 9 10 Crown land Interest on loans due and unpaid .. 13,910 18 3 Interest on National Endowment Trust 122 15 9 funds Turakina Domain .. .. .. 317 3 1 Departmental .. .. .. 6,163 3 4 .. 124 0 0 Miscellaneous .. .. .. 6,831 10 7 41,466 0 10 .. 124 0 0 .. 41,590 0 10 Interest on loans accrued but not due .. 83,664 8 9 j 1,373 6 3 .. .. 85,037 15 0 Hutt Valley estates — Purchases .. .. .. .. .. .. 164,760 11 9 Roading and incidental expenses .. .. .. .. 223,294 7 4 Interest .. .. .. .. .. .. .. 61,343 5 4 449,398 4 5 Less receipts, section 11 (2a), Hutt .. .. .. 280,258 19 9 Valley Land Settlement Act, 1925 169,139 4 8 169,139 4 8 Railway Improvements Authorization Act, .. .. .. 1,014 14 1 1,014 14 1 1914 : Interest on capital Land Laws Amendment Act, 1929, section 8 — Crown lands .. .. .. 30,136 6 10 National Endowment Account .. 7,643 13 5 Primary Education Account .. 177 19 1 Native Land Settlement Account .. 4,516 8 4 42,474 7 8 .. .. .. 42,474 7 8 Discharged Soldiers Settlement Account — Advances .. .. .. .. 2,715 16 5 Instalment, principal .. .. 41 13 7 2,757 10 0 .. .. .. 2,757 10 0 Payments in advance: Rents, &c. .. 12,682 11 2 13 2 9 75 13 1 0 5 10 12,77112 10 Rents, &c, Adjustment Account .. 129,229 7 9 6,369 10 8 .. 0 3 4 135,599 1 9 Depreciation Reserve : Plant, &c. .. 2,140 13 0 .. .. .. 2,140 13 0 Suspense Account: Deteriorated Land Act 1,052 12 0 .. .. .. 1,052 12 0 Suspense Account: Buildings .. .. 309 1 7 .. .. .. 309 1 7 Reserve for capitalized interest on develop- 17,545 0 0 .. .. .. 17,545 0 0 ment schemes Profit and Loss Appropriation Account .. .. .. .. 120,082 1 6 120,082 1 6 Reserve Account, including unexpended 957,482 17 10 4,636 10 4 .. .. 962,119 8 2 loading for roads Writings off, Suspense .. ..[ 3,377 15 5 .. .. 2,460 3 11 5,837 19 4 Cheviot Estate Account, as per contra .. 230,342 2 11 .. .. .. 230,342 2 11 National Endowment Trust, as per contra \ 47,523 2 11 .. .. .. 47,523 2 11 j£14,519,435 17 8 £636,011 12 1 £106,269 8 4 £292,696 13 4 £15,554,413 II 5

B.—l [Pt. IV],

LAND FOR SETTLEMENTS ACCOUNT— continued. Balance-sheet as at 31st March, 1933— continued. Assets.

General. Cheviot. Trust*" Hutt Valley Land. Total. Land Account— £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Estates leased .. .. .. 10,428,460 13 8 384,506 9 1 Estates unlet .. .. .. 280,304 18 0 325 0 0 .. 103,394 0 0 10,708,765 11 8 384,831 9 1 .. 103,394 0 0 11,196,991 0 9 Provisional State Forest .. .. 3,158 6 6 .. .. .. 3,158 6 6 Land Laws Amendment Act, 1929— Leased .. .. .. .. 71,030 0 0 Unlet .. .. .. .. 8,940 0 0 79,970 0 0 .. .. .. 79,970 0 0 Unpaid purchase-price (not yet payable)— Buildings .. .. .. .. 133,784 17 5 30 12 10 Improvements .. .. .. 2,331 16 7 Sales of settlement land .. .. 525,624 4 2 5,772 0 0 .. 150,030 0 0 Sales of Crown land .. .. 321,030 15 0 .. 56,626 5 1 982,771 13 2 5,802 12 10 56,626 5 1 150,030 0 0 1,195,230 11 1 Realization Account .. .. .. 325 13 6 .. .. .. 325 13 6 Hutt Valley estates— Purchases .. .. .. 164,760 11 9 Roading and incidental expenditure .. 223,294 7 4 Interest .. .. .. .. 61,343 5 4 449,398 4 5 Less receipts, section 11 (2a), Hutt. 280,258 19 9 Valley Lands Settlement Act, 1925 169,139 4 8 .. .. .. 169,139 4 8 Farm accounts— TeWera .. .. .. .. 118,865 3 6 Brinklands .. .. .. 19,786 3 2 138,651 6 8 .. .. .. 138,651 6 8 Plant and machinery .. .. .. 3,886 0 0 .. .. .. 3,886 0 0 Advances under Deteriorated Land Act, 1925 12,019 4 2 .. .. .. 12,019 4 2 Debtors' interest on advances under De- 1,070 19 6 .. .. .. 1,070 19 0 teriorated Land Act, 1925 Land Laws Amendment Act, 1929— Advances to settlers .. .. 110,954 2 5 .. .. .. 110,954 2 5 Debtors'interest, advances to settlers 5,588 16 9 .. .. .. 5,588 16 9 Instalment advances .. .. 1,356 14 .. .. .. 1,356 1 4 Debtors' instalment principal .. 10 18 8 .. .. .. 10 18 8 Expenditure on development of unoccupied Crown and settlement lands — Crown lands — Expenditure on improvements .. 122,815 13 9 Expenditure on equipment .. 9,239 13 8 Expenditure on stock .. .. 7,627 6 11 Expenditure on Farm Account .. 5,960 6 10 Settlement lands— Expenditure on improvements .. 51,552 4 1 Expenditure on equipment .. 4,524 5 2 Expenditure on stock .. .. 15,656 4 8 Expenditure on farm accounts .. 4,640 4 11 222,016 0 0 .. .. .. 222,016 0 0 Interest on capital expenditure .. 17,545 0 0 .. .. .. 17,545 0 0 Railway Department: Balance unpaid on .. .. .. 26,389 8 0 26,389 8 0 area taken for workshops Sundry debtors— Rents, &c. .. .. .. 441,734 4 11 9,742 14 11 .. 202 5 5 Principal instalments, buildings .. 11,01769 276 Interest on sales of Crown land .. 238 10 4 Interest on sales of settlement land .. 20,515 3 2 626 14 7 .. 7,428 9 2 Principal instalments— Sales of Crown land .. .. 11,525 5 1 .. 2,062 5 10 Sales of settlement land .. .. 23,665 9 7 69 10 0 .. 2,143 9 11 Land Laws Amendment Act, 1929, section 9— £ s. d. Rents .. .. 513 9 7 Sales .. .. 12,356 8 10 Interest .. .. 61 4 7 Principal instalments 17 16 2 12,948 19 2 Insurances, &c. .. .. .. 175 3 0 Departmental .. .. .. 1,647 0 5 .. 48 10 0 Miscellaneous .. .. .. 853 8 9 524,320 11 2 10,441 7 0 2,110 15 10 9,774 4 6 546,646 18 6 Carried forward .. .. 12,981,549 10 2 401,075 8 11 j 58,737 0 11 289,587 12 6 13,730,949 12 6

8.--1 TPT. IVI.

LAND FOR SETTLEMENTS ACCOUNT— continued. Balance-sheet as at 31st March, 1933 — continued. Assets —continued.

W. Robertson, Under-Secretary for Lands. W. E. Shaw, Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the following exception: No interest has been allowed to the Cheviot Estate in respect of the assets of the Cheviot Estate Account, which have been transferred to the Land for Settlements Account; and, moreover, the Cheviot Estate has been charged interest on the value of such assets other than cash. As a result the accounts do not disclose the true amount of revenue earned by the Cheviot Estate and the Land for Settlements Account respectively. The following comment is appended: The Account contains no charge for the cost of exchange on payments of interest made in London; nor has any credit been allowed for exchange on the proceeds of sales of farmproduce overseas. —G. F. C. Campbell, Controller and Auditor-General.

General. Cheviot, Hutt Valley Land. Total. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Brought forward .. .. 12,981,549 10 2 401,075 8 11 58,737 Oil 289,587 12 6 I 13,730,949 12 6 Postponement of rents, &c. .. .. 139,688 15 9 1,261 0 11 9 4 6 .. 140,959 1 2 Interest accrued but not due on— Investments .. .. .. 592 9 6 .. .. .. 592 9 6 Deferred payment licenses .. .. 7,008 4 8 79 7 3 .. 638 13 6 7,726 5 5 Outstanding losses—Suspense Account .. 3,377 15 5 .. .. 2,460 3 11 5,837 19 4 Investment in Public Debt Redemption 1,233,636 15 7 3,253 12 1 .. .. 1,236,890 7 8 Fund Consolidated Fund: Proportion of interest 95,787 8 11 .. .. •• 95,787 8 11 on Loan Account Land for settlements: General, as per .. 230,342 2 11 47,523 2 11 .. 277,865 5 10 contra Cash .. .. .. .. 35,587 14 0 .. .. 10 3 5 Imprests outstanding in the Dominion .. 7 3 8 Investments Account: Securities held .. 22,200 0 0 57,805 1 1 £14,519,435 17 8 £636,011 12 1 £106,269 8 4 £292,696 13 4 '£15,554,413 11 5

B.—-1 [PT. IV],

LEGISLATIVE DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1 33. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 26,863 12 1] By Sales of publications .. .. .. 2,921 16 0 Fuel, light, &c. .. .. .. .. 1,856 6 7 Excess of expenditure over income carried down 159,604 15 5 Laundering .. .. .. .. 194 4 9 Maintenance of grounds .. .. .. 1,095 18 1 Newspapers .. .. .. .. 244 5 9 Postages and telegrams .. .. .. 3,465 18 2 Printing and stationery .. .. .. 15,827 17 0 Maintenance and repairs, furniture and fittings 140 18 8 Railway concessions and travelling-expenses of members .. .. .. .. 26,973 11 11 Winding clocks, contingencies, &c. .. .. 288 13 3 Cleaning .. .. .. .. 2,668 9 0 Compilation of " Index to Laws of New Zealand" .. .. .. .. 193 16 7 Miscellaneous stores .. .. .. 214 3 3 Cleaning and repairs to uniforms .. .. 85 9 8 Telephones .. .. .. .. 499 8 6 Rent .. .. .. .. .. 29,336 0 0 Repairs to typewriters .. .. .. 28 13 3 Depreciation on furniture, fittings, library, &c... 7,408 0 2 Postage stamps supplied to members .. 2,037 0 0 Statistical publications supplied to members .. 430 4 6 Annotation of Statutes .. .. .. 110 0 0 Honoraria and allowances to members .. 35,230 15 9 Telephone concessions to members .. .. 241 17 3 Losses written off through Appropriation Act.. 4 3 9 Newspapers, &c, supplied to General Assembly Library .. .. .. .. 49 5 3 Bellamy's— £ s. d. Salaries .. .. .. 3,978 17 8 Laundry .. .. .. 152 15 1 Maintenance of staff.. .. 799 15 0 Cleaning, &c. .. 225 0 0 Fuel .. .. .. 670 0 0 Printing and stationery • ■ 72 5 2 Rent .. ..' .. 1,000 0 0 Depreciation on furniture and fittings .. .. .. 129 4 6 7,027 17 5 £162,526 11 5 . £162,526 11 5 To Excess of expenditure over income brought £ s. d. By Excess of expenditure over income after charg- £ s. d. down .. .. .. .. 159,604 15 5 ing interest on capital .. .. .. 165,854 19 5 Interest on capital — £ s. d. Legislative .. .. 5,997 16 5 Bellamy's .. .. .. 252 7 7 6,250 4 0 £165,854 19 5 ' £165,854 19 5 Note. —The following are included for which the Department possesses no parliamentary appropriation : (a) Rental value as assessed by Public Works Department; (b) interest on capital. Balance-sheet as at 31st March 1933. Liabilities. Assets. £ s. d. Capital— £ s. d. £ s. d. Bellamy's: Crockery, &c. .. .. .. 3,786 2 4 Legislative .. .. .. 136,084 18 4 Furniture and fittings £ s. d. Bellamv's .. .. .. 5,709 7 7 Legislative .. ~ .. 36,181 17 11 -141,794 511 Bellamy's .. .. .. 1,923 5 3 Creditors— 38,105 3 2 Departmental .. .. 382 0 0 Mechanical applicances .. .. .. 1,543 12 3 Sundry .. .. .. 967 13 9 General Assembly Library .. .. .. 88,783 8 2 1,349 13 9 Books of reference .. ' .. .. .. 9.516 4 6 Depreciation reserve— Publications at Printing Office .. .. 2,054 2 4 General Assembly Library .. 52,170 13 0 Stocks of statutes and appendices .. .. 100 0 0 Legislative .. .. .. 22,705 14 5 Debtors: Departmental .. .. .. 270 4 5 Bellamy's .. .. .. 1,033 16 0 Stock of "Index to Laws of New Zealand" at — 75,910 3 5 Printing Office .. .. .. .. 205 6 3 Writings-off, Suspense .. .. .. 0 6 9 Stationery in stock .. .. .. 184 10 2 Treasury Adjustment Account .. .. 91,599 15 11 Stamps .. .. .. .. .. 13 1 9 Consumable stores .. .. .. .. 130 1 2 Uniforms .. .. .. .. .. 59 15 6 Assets in Suspense .. .. .. .. 0 6 9 Gardeners' tools and implements .. .. 47 7 7 Balance of Income and Expenditure Accounts 165,854 19 5 £310,654 5 9 £310,654 5 9 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 note. —J. H, Fowler, Deputy Controller and Auditor-General.

B.—l [Pt. IV].

MAIN HIGHWAYS ACCOUNT. REVENUE FUND. Income and Expenditure Account for the Year ended 31st March, 1933, and Total to Date.

12— B. 1 [Pt. IV]

Total since Total since EXPENDITURE. . ,. vJ^U 0 * J n E 6pt,ioil . of . t *£??,?» INCOME Total for " Inception of Main Year 1932-33. Highways Act, 1922, usuuMii. Year 1932-33. Highways Act, 1922, ■ ; ; to 31/3/33. to 81/8/33. To Net expenditure on ordinary maintenance of main highways :— By Income from — Highway District — . £ s. d. £ s. d. Interest from investments of— £ s. d. No. 1 .. .. .. .. .. .. .. 40,308 2 I 358,536 7 2 Construction Fund .. .. .. .. 982 12 11 No. 2 .. .. .. .. .. .. .. 79,946 16 11 663,330 4 10 Revenue Fund .. .. .. .. 2,848 17 7 £ s. d. £ s d "•No. 3 .; .:• .;• ..;■ .. .. .. 34,88513 8 270,090 8 5 3,831 10 6 207,779 311 No. 4 .. .. .. .. .. .. .. 25,270 16 4 225,675 10 8 Interest from local authorities on plant purchased on their behalf .. 1,428 3 9 18,936 4 4 No. 5 •.. .. "..;'_ .. .. .. .." 39,403 9 0 434,432 5 3 Interest on advances to local authorities .. .. .. .. 3,628 6 11 12*233 16 1 No. 6 .. .. .. '.. .. .. .." 29,764 9 4 245,464 14 9 Miscellaneous receipts .. .. .. .. .. .. 372 2 11 '962 10 2 No. 7 .. .. .. .. .. "'..' .. 28,736 8 2 332,542 8 4 Motor-registration licenses, fees, and fines (section 24, Motor-vehicles No. 8 .. .. .. .. .. .. .;•■ 23,927 17 1 260,078 5 11 Act, 1924 .. .. .. .. .. .. .. 354,215 11 8 2,776,77112 3 No. 9 .. '•-.-. .. .. .. .. .. 41,416 15 0 389,524 2 2 Motor-spirits tax (section 9, Motor-spirits Taxation Act, 1927) .. 644,126 1 7 4 828*780 19 3 No. 10 .. .... .. .. .;• .."• 32,06713 9 289,9671110 Rent of and tolls from ferries .. .. .. .. .. .. 2*081 10 6 Tire-tax (sections 13 and 14, Main Highways Act, 1922) .. .. 63,252 18 9 1,673*261 1 11 Totals for North Island .. .. .. .,.;_•"' 375,728 1 4 3,469,641 19 4 ' Transfer from Consolidated Fund (section 14, Main Highways Act, 1922) .. 21o'o00 0 0 No. 11 .. .. .. .. .. .. .. 27,751 15 4 300,173 7 7 Grants from Unemployment Fund towards relief camps for single men 54,911 3 3 67 530 7 7 No. 12 .. .. .. ■.;." ..'" .. .. 46,73111 3 575,507 9 4 '. No. 13 .. .. .. .. .. .. .. 15,905 5 3 150,187 5 2 1,125,765 19 4 No. 14 .. .. .. .. .. .. .. 24,583 13 0 211,754 1 3 Balance, being excess of expenditure over income, carried to general No. 15 .. .. .. . .. "",. .. .."' 35,122 3 8 274,111 6 9 balance-sheet .. .. .. .. .. .. 159,934 5 4 No. 16 .. .. v. .. .. .. .. 25,052 14 4 139,083 4 0 No. 17 .. .'. .. .. :.'. .. .." 24,393 10 11 178,265 16 4 No. 18 .. .. .." ..' .. .. ..' 25,055 16 194,951 0 9 Totals for Dominion .." .." .." .. 600,323 16 "7 5,493,675 10 "6 " Relief camps for single men .. ..' '. .. .. ~ .. ' 52,693 6 5 87,013 1 11 Maintenance and construction of roads giving' access to outlying areas' (Finance Act (No. 3), 1931) .. .. '.. ..... : 785 7 7 45,918 8 8 Abolition of toll-gates (section 20, Finance Act, 1925) ... .. 1,603 19 4 19,176 13 11 Accident compensation .. .. .. .. .. .. 2,269 19 11 7,478 14 6, Administration and supervision expenses (including salaries and expenses of Public Works officers), printing, stationery, postages, and miscellaneous expenses .. .. .. .. .. .. 29,869 15 4 253,546 5 10 "V Charges and expenses of raising loans, management charges of Consolidated Stock on account of Construction Fund, &c. .. .. 184 18 7 47,703 7-1 Commission on collection of fees by Postal Department 14,742 16 0 103,219 19 4 : ' ,r- - .■■'"''• ; ;- Commission on registration of ownership .. .. .. 4,040 3" 6 : 29,908 8 6 • L Depreciation of furniture, fittings., &c. ._._. ,_. .,,_,. 90 6 11 473 7 10 ! Carried forward .. .. .. .. .. 706,604 10 2 6,088,113 18 1 ' Carried forward .. .. .. .. .. 1,285,700 4 8 9,798,337 6 0

B.—l [Pt. IV].

MAIN HIGHWAYS ACCOUNT— continued. REVENUE FUND— continued.

Total since _ . *<*** since uxpu'WTJTTrniTi' Total for Inception of Main TTsrrnMTf , TotBl „*j? r .„ di n S 6pbon . ( l 1 I»EXPENDITURE. Year 1932-33. Highways Act, 1922, INCOME. Year 1932-33. Highways Act, 1922, to 31/3/33. to 31/3/33. £ s. d. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. .. .. 706,604 10 2 6,088,113 18 1 Brought forward .. .. .. .. .. 1,285,700 4 8 9,798,337 6 0 To Net expenditure on maintenance of main highways — continued. Expenses of District Councillors attending District Council meetings and conference .. .. .. .. .. .. .. 67 16 8 680 2 1 Fees and travelling-expenses of members of the Main Highways Board other than Government members .. .. .. .. 736 2 8 11,683 4 2 Finance Act, 1930, section 37 (1), subsidies on rates, — Subsidies to municipalities .. .. .. .. .. 23,958 14 8 80,274 8 7 Subsidies to County Councils and other local authorities .. .. 157,947 3 9 512,152 18 11 Finance Act (No. 4), 1931, section 45 — Subsidies to County Councils for rebate to ratepayers .. .. .. 253, 892 12 1 Hutt Road annual charges—Finance Act, 1927 (No. 2), section 33 .. 23,549 10 1 107,33116 7 Interest on amount appropriated out of Public Works Fund and paid into Main Highways Account Construction Fund .. .. .. 61,300 0 0 183,900 0 0 Interest on loans, recoupment to Consolidated Fund (section 4, Finance Act, 1919) .. .. .. .. .. .. .. 114,773 16 4 497,766 9 11 Level crossings, Alarm-signals at .. .. .. .. .. 432 4 4 2,574 12 3 Maintenance, &c., of combined road and railway bridges .. .. 19,335 1 2 28,710 0 10 Miscellaneous expenses, — Advertising, maps, rent of halls, traffic tallies, transport of samples, &c. 137 4 8 4,177 6 11 Compensation under section 3, Public Works Amendment Act, 1925 .. .. 1,015 1 6 Petrological laboratory and other experimental work, Expenses of .. 1,652 14 3,625 19 2 Beserve for redemption of main highway securities .. .. .. 67,807 0 0 269,061 0 0 Signposts, Erection of .. .. .. .. .. .. 1,864 1 9 6,932 2 8 Traffic inspection .. .. .. .. .. .. 5,534 17 1 12,070 10 1 1,185,700 4 8 8,063,962 3 10 Transfers to Construction Fund .. .. .. .. .. 100,000 0 0 1,500,000 0 0 1,285,700 4 8 9,563,962 3 10 f Balance, being excess of income over expenditure, carried to general balance-sheet .. .. .. .. .. .. .. .. 234,375 2 2 1,285,700 4 8 9,798,337 6 0 1,285,700 4 8 9,798,337 6 0

B.—l [Pt. IV].

MAIN HIGHWAYS ACCOUNT— continued. CONSTRUCTION FUND. Income and Expenditure on Capital Account for the Year ended 31st March, 1933, and Total to Date.

Total since Total since uTnnjiCTTMTTTUT? Total for Year Declaration o£ rxrmirv Total for Year Declaration of JiXPJiNDllUJiJi. 1932-33. Main Highways usuuniji. 1932-33. Main Highways (9/6/24). (9/6/24). To Net expenditure on construction and improvement of main highways, By Loans raised under Main Highways Act, 1922 — including cost of administration by Public Works Department and Stock and Debentures issued — £ s. d. £ s. d. accident compensation — At 4 per cent, interest .. .. .. .. .. .. 100, Q00 0 0 Highway District — £ s. d. £ s. d. At 4| per cent, interest .. .. .. .. .. .. 592,004 10 10 No. 1 .. .. .. .. .. .. .. 18,547 3 3 579,796 7 5 At 5 per cent, interest .. .. .. .. .. .. 25,750 0 0 No. 2 .. .. .. .. .. .. .. 33,835 18 2 722,840 17 1 At 5$ per cent, interest .. .. .. .. .. .. 207,150 0 0 No. 3 .. .. .. .. .. .. .. 1,651 2 0 170,924 6 9 At 5J per cent, interest .. .. .. .. .. .. 251,550 0 0 No. 4 .. .. .. .. .. .. .. 17,526 4 3 341,771 1 10 At 5f per cent, interest .. .. .. .. .. .. 1,175,150 0 0 No. 5 .. .. .. .. .. .. .. 23,297 3 3 251,767 4 0 — No. 6 .. .. .. .. .. ., .. 9,556 7 1 316,837 5 1 2,351,604 10 10 No. 7 .. .. .. .. .. .. .. 1,518 16 0 328,970 18 6 Receipts under section 15, Finance Act, 1923, from Public Works Fund, No. 8 .. .. .. .. .. .. .. 11,822 7 7 183,088 6 3 General Purposes Account (at 5 per cent, interest) .. .. .. 1,226,000 0 0 No. 9 .. .. .. .. .. .. .. 4,995 3 9 532,553 15 11 Transfer from Revenue Fund .. .. .. .. .. 100,000 0 0 1,500,000 0 0 No. 10 .. .. .. .. .. .. .. 11,304 2 9 197,885 18 5 Charges and expenses of raising loans (adjustment) .. .. .. 3 3 2 Balance, being excess of expenditure over income, carried to general Totals for North Island .. .. .. .. 134,054 8 1 3,626,436 1 3 balance-sheet .. .. .. .. .. .. 59,323 4 6 No. 11 .. .. .. .. .. .. .. 13,280 14 9 147,931 5 10 No. 12 .. .. .. .. .. .. .. 304 5 4 135,36118 5 No. 13 .. .. .. .. .. .. .. 2,052 11 7 159,340 13 8 No. 14 .. .. .. .. .. .. .. 521 9 0 238,011 8 7 No. 15 .. .. .. .. .. .. .. 1,340 5 6 146,627 5 3 No. 16 .. .. .. .. .. .. .. 3,438 4 11 147,88112 5 No. 17 .. .. .. .. .. .. .. 3,792 19 6 328,468 15 5 No. 18 .. .. .. .. .. .. .. 538 5 10 96,633 16 11 Totals for Dominion .. .. .. .. 159,323 4 6 5,026,692 17 9 Balance, being excess of income over expenditure, carried to general balance-sheet .. .. .. .. .. .. .. .. 50,914 16 3 159,323 4 6 5,077,607 14 0 159,323 4 6 5,077,607 14 0

MAIN HIGHWAYS ACCOUNT— continued. General Balance-sheet as at 31st March, 1933.

J. J. Gibson, Accountant, Public Works Department. C. J. McKbnzie, 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 comments are appended : (1) A reserve of £287,217 13s. sd. for redemption of securities has been set up and paid over to Loans Redemption Account, but only £5,000 has been applied to the redemption of securities. (2) No charge for the cost of exchange on payments made in London is included in the account.— G. F. C. Campbell, Controller and Auditor-General.

B—l [Pt. IV].

mmiiTre? Revenue Construction T „ t „, ,™, T , Revenue Construction T „ ( „. LIABILITIES. Fund Fund _ Total. ASSETS. Fund _ Fund _ Total. Accumulated Revenue Fund — £ s. d. £ s. d. £ s. d. ! Cash in Public Account — £ s. d. £ s. d. £ s. d. Balance at 31/3/32 |.. .. ., .. 394,309 7 6 At call .. .. ..' .. .. .. 204,891 9 1 "87,7801" 6 262,678 0~ 7 Less excess of expenditure over income for 1932-33 159,934 5 4 Sundry debtors — Public Works Department .. .. .. .. 802 2 2 561 8 3 1,363 10 5 234,375 '2 2 .. 234,375 2 2 Other Government Departments .. .. .. 5,072 2 3 122 7 10 5,194 10 1 Non-departmental .. .. .. .. .. 7,715 15 4 1,621 16 4 9,337 11 8 Construction Fund — Advances to local authorities (Main Highways Amendment Balance at 31/3/32 .. .. .. .'.' .. 109,504 6 9 Act, 1926, section 2) ... .. .. .. .. 78,377 16 7 .. 78,377 16 7 Recoveries on account of expenditure of previous Advance on subsidies (Finance Act, 1930, sections 37 and 39, years .. .. .. .. .. .. 733 14 0 and Finance Act, 1932, section 36) .. .. .. 1,608 15 0 .. 1,608 15 0 Motor-registration fees in hands of Postal Department .. 2,228 18 4 .. 2,228 18 4 110,238 0 9 Interest due and accrued .. .. .. .. 2,388 2 8 .. 2,388 2 8 Less excess of expenditure over income for 1932-33 .. 59,323 4 6 Stocks of materials, tools, &c. .. .. .. .. 17,733 13 10 9,225 18 2 26,959 12 0 Stocks, deficits account .. .. .. .. .. 184 7 '0 ' 5 6 0 189 13 0 50,914 16 3 50,914 16 3 Roadmen's cottages, huts, and road buildings generally .. 6,199 2 0 2,033 8 6 8,232 10 6 Furniture, fittings, &c. £ s. d. Sundry creditors — Expenditure to 31/3/33 .. .. 1,202 16 8 Public Works Department .. .. .. 18,693 17 6 1,207 1 3 19,900 18 9 Less depreciation to 31/3/33 .. 473 7 10 Other Government Departments .. .. .. 1,114 3 7 272 9 8 1,386 13 3 729 8 10 .. 729 8 10 Non-departmental .. .. .. .. 44,149 6 0 18,957 3 5 63,106 9 5 Plant and equipmentInterest accrued on loans .. .. .. .. 14,932 13 11 .. 14,932 13 11 For Main Highways Board — Motor-registration fees paid in advance .. .. 61,614 0 0 .. 61,614 0 0 Expenditure to 31/3/33 .. .. 93,057 17 10 Writings-off in Suspense .. .. .. .. 184 7 0 5 6 0 189 13 0 Less depreciation charged to works 63,967 1 11 Reserve for redemption of securities.. .. .. 284,709 11 8 .. 284,709 11 8 ; 29,090 1511 '.. 29,090 15 11 Purchased for local authorities — Expenditure to 31/3/33 .. .. 159,625 6 0 Less repayments of principal .. 141,584 4 10 ■ 18,041 12 ' .. 18,041 1 2 Amount transferred to Loans Redemption Account .. .. .. .. 287,217 13 5 __._. ....... ... .Interest accrued. to 31/3/33 ...... ... .. 2,49118 3 289,709 11 8 Less amount utilized for redemption of securities.. .. .. .. 5,000 0 0 - —--■• 284,709 11 8 .. 284,709 11 8 659,773 1 10 71,356 16 7 ', 731,129 18 5 659,773 1 10 71,356 16 7 731,129 18 5

B.—l [PT. IV],

MARINE DEPARTMENT. HEAD OFFICE. Income and Expenditure Account for the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 6,198 5 6 By Miscellaneous receipts .. .. .. 27 17 1 Rent .. .. .. .. .. 850 0 0 Balance carried down .. .. .. 7,747 0 11 Printing and stationery .. .. .. 209 4 3 Office fittings and requisites .. .. 7 15 9 Postage, telegrams, and rent of boxes .. 170 0 8 Telephone rentals, &e. .. .. .. 85 0 0 Books, newspapers, &c. .. .. .. 57 4 5 Maintenance of typewriters, &c. >.» 16 14 2 Overtime and meal allowance -.. .. 1 13 3 Transfer expenses ■.. .. .. .. 3 17 4 Travelling-expenses .. .. .. 24 10 8 Depreciation ■.-. .. .. .. 150 12 0 £7,774 18 0 .. . £7,774 18 0 •• £ s. d. £ S. d. To Balance brought down .. .. .. 7,747 0 11 By Apportionment of cost of administration to Interest on capital ~ .. .. .. 82 15 5 ' branchesMercantile Marine Branch .. .. .. 4,81325 Harbours Branch .. .. .. .. 401 1 10 Inspection of Machinery Branch .. 1,754 15 8 Fisheries Branch .. .. .. .. 300 16 5 Boss Dependency Account .. .. .. 10 0 0 Westport Harbour Account .. .. .. 500 0 0 Rock-oyster Industry Account .. .. 50 0 0 £7,829 16 4 £7,829 16 4 MERCANTILE MARINE BRANCH. Income and Expenditure Account for the Year ended 31st March, 1933. Expenditure. Income. £ s. d. To Lighthouses — £ s. d. £ s. d. By Light dues .. .. .. .. 87,297 17 7 General maintenance .. 20,145 7 2 Survey of ships .. .. .. .. 3,551 3 5 Working-expenses of tender .. 16,561 18 1 Engagement and discharge of seamen .. 1,561 10 11 —36,707 5 3 Fines and forfeitures .. .. .. 25 13 8 Mercantile Marine Offices, &c. — Deck-cargo licenses .. .. .. 39 12 6 Salaries .. .. .. 12,747 11 11 Examination fees .. .. .., .. 264 17 6 Services of Customs officers .. 1,935 0 0 Sale of charts, books, and forms .. ~ 886 3 11 Rent .. .. .. 1,301 13 5 Sale of" New Zealand Nautical Almanac " .. 129 7 3 Fuel, light, &c. .. .. 12 6 3 Registry of shipping fees .. .. .. 73 11 5 Printing and stationery .. 94 11 0 Costs awarded the Department— Office fittings and requisites .. 32 13 11 (a) Nautical inquiries .. .. .. 166 9 9 Postage, telegrams, and rent of (6) Prosecutions under Shipping and Seamen boxes .. .. .. 80. 9 6 Act .. .. .. .. 6 5 0 Telephone rentals, &c. .. 160 5 9 Fares, freight, &c. .. .. .. 1,527 12 4 Books, newspapers, &c. .. 71 17 8 Sale of surplus stores .. .. .. 28 7 7 Nautical inquiries .. .. 244 3 7 Services of lighthouse tender in respect of Legal expenses .. .. 7 5 6 harbours .. .. .. .. 665 0 0 Transfer expenses .. .. 90 0 4 Rents of buildings and reserves .. .. 139 10 11 Travelling-expenses .. .. 457 18 11 Stock adjustment .. .. .. 185 15 0 Examination expenses .. 359 14 0 Miscellaneous receipts .. .. .. 36 17 1 Charts, saleable books, and forms .. .. .. 598 8 11 "New Zealand Nautical Almanac" .. .. 523 13 5 Preparation of Tide-tables .. 550 0 0 Checking passenger traffic .. 81 14 8 Relief of distressed seamen .. 25 8 1 Miscellaneous expenses .. 8 15 7 19,383 12 5 Head Office administration .. .. .. 4,813 2 5 Depreciation .. .. .. .. 11,676 1 4 Balance carried down .. .. .. 24,005 14 5 ,—,—.— £96,585 15 10 £96,585 15 10 ' £ s. d. £ s. d. By Balance brought down .. .. .. 24,005 14 5 To Interest on capital .. .. .. .. 18,748 9 10 Excess income over expenditure, transferred to General Income and Expenditure Account .. 5,257 4 7 £24,005 14 5 £24,005 14 5

B.—l TPt. IYI.

MARINE 'DEPARTMENT—continued. HARBOURS BRANCH. Income and Expenditure Account foe the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. To Salaries and wages .. .. .. .. 782 19 4 By Pilotage .. .. .. .. .. 528 13 9 Repairs and maintenance .. .. .. 380 10 0 Port charges .. .. .. .. 800 0 8 Services of lighthouse steamer .. .. 665 0 0 Wharfage .. .. .. .. 250 4 1 Supervision and maintenance of foreshore .. 623 8 2 Harbour boat license fees ... .. .. 14 10 0 Cargo-working gear, investigations connected Watermen's license fees .. .. .. 10 0 with .. .. .. .. .. 2 14 8 Foreshore rentals .. .. .. .. 694 15 4 Rent .. .. .. .. .. 26 14 4 Royalty on shingle, sand, &c. .. .. 1,787 511 Office expenses .. .. .. .. 23 15 8 Order in Council and permit fees .. .. 16 10 0 Telephone rentals, &c. .. .. .. 21 8 6 Rents of buildings and reserves .. .. 34 8 11 Travelling-expenses .. .. .. 2115 Sale of surplus stores .. .. .. 39 2 6 Grants and subsidies .. .. .. 279 3 4 Services to Customs Department .. .. 155 0 0 Head Office administration .. .. .. 401 1 10 Miscellaneous receipts .. .. .. 27 19 2 Reserve for bad debts .. .. .. 37 0 0 Stock adjustment .. .. .. .. 9 8 4 Depreciation .. .. .. .. 629 14 2 Balance carried down .. .. .. 464 7 3 £4,358 18 8 £4,358 18 8 £ s. d. £ s. d. To Interest on capital .. .. .. 1,041189 By Balance brought down .. .. .. 464 7 3 Excess expenditure over income, transferred to General Income and Expenditure Account .. 577 11 6 £1,041 18 9 £1,041 18 9 * INSPECTION OF MACHINERY BRANCH. Income and Expenditure Account for the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. 9,944 4 7 By Boiler inspection fees .. .. .. 8,044 18 5 Rent .. .. .. .. .. 1,249 5 2 Machinery inspection fees .. .. .. 10,577 17 11 Printing and stationery .. .. .. 327 4 5 Special inspection fees .. .. .. 117 19 3 Office fittings and requisites .. .. 43 17 11 Examination fees .. .. .. .. 401 0 0 Postage, telegrams, and rent of boxes .. 213 15 0 Drawings, examination of .. .. .. 206 10 0 Telephone rentals, &c. . . .. .. 238 22 Sale of publications .. .. .. 14 14 6 Commission on revenue collected by Post and Costs awarded the Department in connection Telegraph Department .. .. .. 210 11 6 with prosecutions under the Inspection of Books, newspapers, &c. .. .. .. 59 13 1 Machinery Act .. .. .. .. 3 10 Fuel, light, and cleaning .. .. .. 38 19 8 Miscellaneous receipts .. .. .. 16 2 9 Legal expenses .. .. .. .. 2 8 8 Examination expenses .. .. .. 4 19 11 Inquiries and technical investigations .. 20 6 11 Transfer expenses .. .. .. 24 12 0 Travelling-expenses .. .. .. 2,183 15 8 Removal of offices .. .. .. 11 8 10 Head Office administration .. .. 1,754 15 8 Reserve for bad debts .. .. .. 63 0 0 Depreciation .. .. .. .. 503 14 9 Balance carried down .. .. .. 2,487 7 11 £19,382 3 10 £19,382 3 10 £ s. d. £ s. d. To Interest on capital .. .. .. 248 18 11 By Balance brought down .. .. .. 2,487 711 Excess income over expenditure transferred to General Income and Expenditure Account .. 2,238 9 0 £2,487 7 11 £2,487 7 11

B.—l [PT. IV].

MARINE DEPARTMENT— continued. FISHERIES BRANCH. Income and Expenditure Account fob the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ g. d. To Salaries and wages .. .. .. .. 2,65115 6 By Fishing-boat license, registration fees, &c. .. 394 0 3 Salmon fisheries .. .. .. .. 395 4 8 Salmon license fees .. .. .. 44 0 0 Maintenance of launches .. .. .. 379 13 11 Rental of buildings.. .. .. .. 25 0 0 Rent .. .. .. .. .. 143 0 0 Toheroa area: Rentals and license fees .. 317 18 6 Printing and stationery .. .. .. 11l 5 1 Sale of salmon .. .. .. .. 11 13 4 Office fittings and requisites .. .. .. 10 12 6 Launch-hire .. .. .. .. 16 19 8 Postage, telegrams, &c. .. .. .. 21 16 10 Sale of publications .. .. .. 12 10 4 Telephone rentals, &c. .. .. .. 40 16 1 Services to Customs Department .. .. 25 0 0 Books, newspapers, &c. .. .. .. 9 19 2 Costs awarded the Department in connection Legal expenses, &c. .. .. .. 18 12 9 with prosecutions under the Fisheries Act .. 25 15 11 Remission of redemption fee .. .. 20 0 0 Miscellaneous receipts .. .. .. 5 2 0 Transfer expenses .. .. .. .. 0176 Balance carried down .. .. .. 4,245 11 2 Travelling-expenses .. .. .. 334 19 5 Fisheries investigation .. .. .. 38 0 9 Miscellaneous expenses .. .. .. 11 19 9 Grants and subsidies .. .. .. 350 0 0 Head Office administration .. .. .. 300 16 5 Depreciation .. .. .. .. 284 0 10 £5,123 11 2 £5,123 11 2 £ s. d. £ s . d. To Balance brought down .. .. .. 4,245 11 2 By Excess expenditure over income, transferred to Net loss on rock-oyster industry, transferred General Income and Expenditure Account .. 4,626 3 4 from Profit and Loss Account .. .. 119 15 0 Interest on capital .. .. .. .. 260 17 2 £4,626 3 4 £4,626 3 4 ROCK OYSTER INDUSTRY. Profit and Loss Account for the 1932 Season. m 0 , Dr - _, £ b. d. Cr. £ B . d . To Salaries and wages .. .. .. .. 3,185 19 7 By Sales .. .. .. .. .. 5,047 10 9 Maintenance of ketch and launches .. .. 712 13 5 Rent .. ... .. .. 36 6 8 Freight and cartage .. .. .. 231 17 8 Refund of telephone rental .. .'. .. 17 11 11 Sacks and stores .. .. .. .. 108 13 5 Wharfage and cranage .. .. .. 41 9 7 Rent, fuel, light, &c. .. .. .. 57 7 4 Administration expenses .. .. .. 122 18 0 Travelling-expenses .. .. .. 100 14 2.;" --.;" Office expenses .. .. .. .. 31 12 3 Printing and stationery ...... 20 10 2 Advertising .. .. .. .. 27 0 4 Miscellaneous expenses .. .. .. 4 17 0 Depreciation .. .. .. .. 352 5 8 Balance carried down .. .. .. 103 10 9 £5,101 9 4 £5,101 9 4 £ s. d. £ s. d. To Interest on capital .. .. .. .. 223 5 9 By Balance brought down .. .. .. 103 10 9 Net loss .. .. .. .. .. 119 15 0 £223 5 9 . £223 5 9 Note. —This account includes expenditure on oyster-cultivation, amounting to £940 lis. 4d.

B.—l [PT. IV].

MARINE DEPARTMENT— continued. ROSS DEPENDENCY. Income and Expenditure Account for the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. To Head Office administration .. .. .. 10 0 0 By Balance carried down,.. ..,. .. 12 18 5 Miscellaneous expenses .. .. 0 18 11 Depreciation .. .. .. .. 1 IS) 6 £12 18 5 £12 18 5 £ s. d. £ s. d. To Balance brought down.. .. .. .. 12 18 5 By Excess expenditure over income, transferred to Interest on capital .. .. .. 218 7 General Income and Expenditure Account .. 15 17 0 £15 17 0 I £15 17 0 i i ['' General Income and Expenditure Account for the Year ended 31st March, 1933. Expenditure. Income. To Deficits transferred from Branch Income and £ s. d. By Surpluses transferred from Branch Income and Expenditure Accounts — Expenditure Accounts £ s. d. Harbours Branch .. .. .. 577 11 6 Mercantile Marine Branch .. .. 5,257 4 7 Fisheries Branch .. .. .. 4,626 3 4 Inspection of Machinery Branch .. .. 2,238 9 0 Ross Dependency Account .. .. 15 17 0 Balance, being excess of income over expenditure after charging depreciation and interest on '' capital .. •• .. .. .. .. 2,276 1 9 £7,495 13 7 £7,495 13 7 Notes.—The following charges are included for which the Department possesses no parliamentary appropriation: (a) Services of Customs officers; (b) rental value as assessed by Public Works Department; (c) interest at 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, 1932, the total charge being carried to Depreciation Reserve. Credit has been taken without appropriation for services rendered to the Customs Department.-

B.— I. [Pt. IV].

MARINE DEPARTMENT—cemft'jiKed. Balance-sheet as at 31st March, 1933. Liabilities. Assets. £ s. d. Capital— £ s. d. £ s. d. Land .. ~ .. .. ..28 941 17 0 Public Works Fund .. 272,417 18 8 Buildings .. .. .. .. .. 8,195 10 5 Consolidated Fund .. 330,599 9 4 Lighthouses (including land, towers, buildings, 603,017 8 0 furniture, apparatus, and equipment) .. 309,834 14 6 Creditors— Fog-signals.. .. .. .. .. 7,581 0 2 Departmental .. .. 788 7 5 Radio direction-finding experiments .. .. 1',971 3 8 Sundry .. .. .. 1,589 8 9 Radio direction-finding beacons .. .. 1,517 12 2 2,377 16 2 Beacons, buoys, and moorings .. .. 8,147 5 3 Rentals, &c, paid in advance .. .. 58 4 3 Government steamers .. .. .. 80,684 13 8 Reserves— Wharves .. .. .. .. .. 2,354 0 0 Depreciation .. .. 108,068 4 3 Harbour equipment (including launches, flagBad debts.. .. .. 214 17 7 staffs, signalling-apparatus, tools, &c.) .. 2,568 7 0 Rebates .. .. .. 370 12 7 Oyster-beds .. .. .. .. 117,867 4 7 108,653 14 5 Oyster ketch, launches, and boats .. .. 7,478 17 3 Deposit accounts .. .. .. .. 147 3 1 Fish-hatcheries and equipment .. .. 2,649 10 2 Writings-off, Reserve Account .. .. 23 11 1 Motor-vehicles .. .. .. .:. 1,'854 1 1 Excess of income over expenditure .. .. 2,276 1 9 Automatic flashing-lamps .. .. .. '258 12 10 Test-pumps and pressure-gauges .. .. 484 12 2 Office furniture and fittings .. .. .. 6,524 18 5 Mechanical office appliances .. .. .. 991 10 9 Library .. .. .. .. .. 1,651 911 Stores, tools, &c. .. .. .. .. 11,460 7 0 Stationery .. .. .. .. .. 470 18 0 Charts, saleable books, and forms .. .. 2,467 2 3 Unemployment insurance stamps .. .. 93 19 8 Official stamps .. .. .. .. 69 15 6 Payments in advance .. .. .. 44 11 0 Debtors— £ s. d. Departmental .. .. 293 15 3 Sundry .. .. .. 8,505 7 9 8,799 3 0 Writings-off, Suspense Account .. .. 23 11 1 Deposit Cash Account— Receiver-General's deposits .. 10 0 0 Other deposits .. .. 137 3 1 147 3 1 Cash in Post Office .. .. .. .. 795 19 0 Treasury Adjustment Account .. .. 100,624 8 2 £716,553 18 9 £716,553 18 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. —G. F. C. Campbell, Controller and Auditor-General.

13— B. 1 [Pt. IVj.

B.—l [Pt. IV].

MENTAL HOSPITALS DEPARTMENT. Institutional Accounts for the Year ended 31st March, 1933.

Auckland. Christchurch. Dunedin. Hokitika. Nelson. Porirua. Tokanui. Kingscat. Total, Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Salaries .. .. .. 35,618 16 0 37,811 2 0 43,840 0 4 12,840 2 7 16,584 11 10 46,053 2 0 16,884 4 2 2,574 14 2 212,206 13 1 Official visitors .. .. 41 6 1 23 8 9 .. 0 18 0 .. 42 15 4 .. .. 108 8 2 Advertising, books, &c. .. .. 146 2 13 0 860 110 6 103 326 176 .. 19 43 Bacteriological research .. .. .. 1 10 6 0 7 6 .. 1 11 0 23 2 7 .. .. 26 11 7 Bedding and clothing .. .. 4,51114 0 4,216 1 7 3,384 6 11 1,259 5 2 1,644 18 10 3,088 9 7 2,392 19 11 457 4 11 20,955 0 11 Buildings, repairs, and maintenance 3,032 10 6 2,542 12 0 5,496 19 4 436 9 3 1,105 13 4 3,911 0 8 2,083 0 9 251 1 9 18,859 7 7 Dental services .. .. 0 12 6 9 16 11 7 15 10 15 0 3 19 8 22 1 2 0 10 2 .. 46 1 3 Farm-produce consumed .. 3,999 18 9 6,824 13 3 7,594 5 1 788 16 7 3,240 14 10 6,629 10 9 3,481 7 7 614 17 10 33,174 4 8 Fencing, draining, and roading .. .. 14 16 0 70 14 6 19 0 8 6 0 250 16 7 64 2 1 .. 410 4 2 Freight and cartage .. .. 71 0 9 244 14 8 343 12 11 16 14 11 162 18 286 7 4 206 17 4 16 0 8 1,347 10 3 Fuel, light, water, &c. .. .. 5,603 13 10 5,944 19 1 5,410 4 3 1,045 6 0 3,020 13 9 5,958 2 0 2,749 12 2 479 10 4 30,212 1 5 Funeral expenses .. .. 80 16 0 40 0 11 28 12 0 11 18 3 16 10 0 69 3 11 19 10 0 .. 266 11 1 Furniture-repairs, &c. .. .. 448 1 7 783 18 5 56 16 0 1,469 0 6 221 7 2 338 6 8 94 7 1 111 6 1 3,523 3 6 Gardens and shrubberies .. 10 2 1 201 4 8 32 3 9 0 4 3 16 13 4 56 1 1 26 11 2 5 3 7 348 3 11 Laundry expenses .. .. 320 9 5 292 0 11 579 12 1 57 17 7 159 17 0 277 18 11 224 17 1 36 18 1 1,949 11 1 Machinery, repairs, and stores .. 96 2 10 121 16 1 142 0 4 37 1 3 21 9 10 134 11 2 87 6 0 6 15 10 647 3 4 Maintenance of motor-vehicles .. 208 4 6 407 8 6 386 5 1 188 8 8 191 10 10 432 16 188 0 10 48 4 6 2,050 4 5 Medical fees .. .. .. 369 7 9 311 13 6 188 19 9 27 4 0 31 14 2 409 13 9 132 3 0 .. 1,470 15 11 Nursing staff — Transfer expenses .. .. 2 3 1 2 3 10 135 15 9 26 9 11 88 1 9 9 6 9 63 7 6 2 17 9 330 6 4 Treatment in general hospitals .. 110 220 100 .. .. 110 .. .. 540 Uniforms, purchase of .. 114 19 8 146 7 8 111 10 77 6 5 31 5 10 208 5 6 76 6 9 27 12 1 793 4 11 Office equipment .. .. 089 118 8 114 6 .. 373 060 242 16. 9 11 61 Patients' friends .. .. .. .. 85 10 0 .. .. .. .. .. 85 10 0 gratuities .. .. 44 10 0 19 17 4 34 7 6 17 13 0 152 4 10 88 5 2 2 12 5 .. 359 10 3 recreation .. .. 1,454 3 11 1,317 16 11 1,317 12 2 331 9 0 558 0 7 2,701 5 4 542 18 9 425 18 7 8,649 5 3 transfer expenses .. 0 9 5 47 6 3 .. .. 23 15 0 17 15 4 13 0 .. 90 9 0 treatment in general hos- 36 3 0 34 12 0 79 11 0 2 2 0 42 15 0 66 18 0 5 5 0 .. 267 6 0 pitals Postages and telegrams .. .. 66 19 5 124 13 0 67 16 9 17 0 8 40 5 2 150 12 9 48 8 0 7 16 0 523 11 9 Printing and stationery . . .. 184 2 8 159 13 10 123 1 8 42 8 2 74 11 11 164 7 7 71 0 0 20 16 9 840 2 7 Rations .. .. .. 12,324 10 9 11,125 4 5 12,662 15 3 3,92115 10 5,129 17 10 15,712 2 8 4,402 9 7 2,104 13 11 67,383 10 3 Stores — Loose and artisans' tools .. 89 18 0 129 10 0 106 4 11 35 11 9 .. 106 4 0 118 13 10 6 5 11 592 8 5 Other .. .. .. 463 7 3 1 0 10 .. 181 4 2 .. .. 1,010 1 4 .. 1,655 13 7 Surgery and dispensary — Drugs .. .. .. 323 19 4 397 15 2 281 9 5 32 16 3 76 9 7 505 3 1 91 2 0 4 13 2 1,713 8 0 Wines, spirits, &c. .. .. 17 13 8 12 13 7 .. 2 14 0 .. 24 11 11 .. .. 57 13 2 Telephone services .. .. 64 2 9 116 5 6 183 4 6 17 12 0 65 18 3 122 11 5 51 7 0 46 7 5 667 8 10 TraveUing-expenses .. .. 51 13 4 34 7 1 99 3 6 1 19 2 13 13 4 81 12 10 5 2 5 .. 287 11 8 Sundry expenses .. .. 599 .. 10 26 .. 410 6 15 9 007 .. 26 97 Travelling-allowances .. .. 33 10 6 167 11 0 152 4 7 33 2 5 117 2 6 31 10 3 16 18 11 88 0 11 640 1 1 Head Office administration expenses 1,596 5 11 1,375 7 6 I 1,503 13 0 377 13 11 605 14 11 1,753 16 658 0 3 168 13 3 8,038 10 3

B.—i [P T . IV].

Surgical instruments ,. .. .. 112 0 .. 209 .. 31 85 .. .. 35 12 Law-costs .. .. .. 115 3 .. 330 .. 317 536 .. .. 13 34 Depreciation .. .-. .. 5,205 4 5 6,748 5 4 8,872 1.6 0 2,391 2 7 4,034 8 0 9,287 7 5 5,670 1 8 2,436 11 0 44,643 16 5 Grants to widows of officers .. .. .. 17 15 6 .. 26 4 3 .. .. .. 43 19 9 Assets written off .. .. .. .. 168 10 0 .. .. .. .. .. 168 10 0 Total .. .. .. 76,496 12 11 81,758 14 8 93,589 14 2 ; 25,695 13 6 37,523 12 1 99,062 3 8 41,474 0 0 9,943 11 3 465,544 2 3 Balance brought down .. .. 45,604 15 0 50,786 14 9 60,049 18 1 j 20,909 14 5 27,757 9 5 62,753 17 0 28,426 10 2 7,655 0 5 303,943 19 3 Interest .. .. .. 9,866 0 2 11,959 0 0 14,106 6 10 j 3,727 13 4 6,904 13 3 15,115 7 4 8,435 16 3 3,308 16 6 73,423 13 8 Net loss from Farm Account .. .. ,. .. 39 17 4 53 5 3 .. 410 11 2 130 5 0 633 18 9 55,470 15 2 62,745 14 9 . 74,156 4 11 24,677 5 1 34,715 7 11 77,869 4 4 j 37,272 17 7 11,094 1 11 378,001 11 8 Income.. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Maintenance fees .. .. 26,240 9 8 26,156 6 7 27,148 8 2 3,106 2 11 7,669 3 1 30,349 5 8 10,655 7 1 2,165 16 4 133,490 19 6 Board and lodging .. ..; 4,224 0 0 4,176 0 0 4,866 16 7 1,538 16 0 1,933 8 6 5,459 0 0 2,074 11 5 114 15 5 24,387 7 11 Metal, rags, &c, sale of .. .. 50 10 9 42 13 3 .. 8 5 0 .. 35 14 5 19 7 6 .. 156 10 11 Offal, institution, sale of .. .. 25 11 4 225 19 1 1,062 15 8 13 9 9 3 11 1 50 15 9 138 3 10 6 0 10 1,526 7 4 Sacks, institution • .. .. 31 6 2 .. .. 18 10 8 .. 43 10 10 .. .. 93 7 8 Bents .. ,. .. 320 0 0 370 0 0 460 0 0 100 0 0 160 0 0 370 0 0 160 0 0 .. 1,940 0 0 Sundries .. ,. ,. .. 110 115 8 0 14 9 .. .. .. 118 3 598 Balance carried forward .. 45,604 15 0 50,786 14 9 60,049 18 1 : 20,909 14 5 27,757 9 5 62,753 17 0 28,426 10 2 7,655 0 5 303,943 19 3 Total .. .. .. 76,496 12 11 81,758 14 8 93,589 14 2 j 25,695 13 6 37,523 12 1 99,062 3 8 41,474 0 0 9,943 11 3 465,544 2 3 Net profits from farms -.-. .. 723 17 7 3,057 19 6 183 16 7 j .. .. 2,333 9 5 .. .. 6,299 3 1 Excess expenditure over income .. 54,746 17 7 59,687 15 3 73,972 8 4 ; 24,677 5 1 34,715 7 11 75,535 14 11 37,272 17 7 11,094 1 11 371,702 8 7 55,470 15 2 62,745 14 9 74,156 4 11 24,677 5 1 34,715 7 11 77,869 4 4 | 37,272 17 7 11,094 1 11 378,001 11 8 Net cost per patient for year .. 40 14 8 51 10 11 58 8 7 77 12 0 68 1 5 51 3 6 67 5 7 78 2 6 54 18 5

B,—l [Pt. IV].

MENTAL HOSPITALS DEPARTMENT— continued. Farm Working Account for the Year ended 31st March, 1933.

100

Auckland. Christchureh. 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 Live-stock at 1st April, 1932 .. 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 growing crops at 1st 2,017 6 4 2,227 9 4 5,394 13 0 352 2 8 1,812 0 2 842 15 10 2,843 2 6 1*386 13 4 16*876 3 2 April, 1932 Purchase of live-stock .. .. 55 0 1 411 19 8 128 15 7 42 15 0 42 1 9 37 13 1 577 10 4 29 10 0 1 325 5 6 Live-stock sundries .. .. 24 10 0 92 4 9 47 10 4 4 12 7 33 9 5 14 6 10 119 19 11 7 2 11 '343 16 9 Salaries and wages .. .. 681 18 2 1,655 4 10 3,401 0 2 655 4 0 1,838 5 11 1,426 0 8 1,445 15 1 780 10 0 11 883 18 10 Feed .. .. .. .. 358 9 6 299 10 3 479 13 8 85 12 5 408 6 10 1,104 19 10 286 11 6 3*023 4 0 Fertilizers .. .. .. 36113 9 204 3 10 476 3 6 5116 11 324 13 0 362 17 5 674 12 3 347 5 8 2*803 6 4 Seeds .. .. .. .. 30 8 0 363 15 6 173 0 2 46 3 4 180 18 4 88 6 3 97 4 10 114 3 8 l'o94 0 1 Repairs (implements, harness, &c.) 158 6 1 90 18 0 196 3 4 3 9 3 18 4 0 70 14 7 217 0 8 53 2 10 '807 18 9 Sundries .. .. .. 4 0 6 272 18 9 156 3 1 7 17 11 17 16 8 69 4 10 104 10 6 9 12 11 642 5 2 Buildings, repairs .. .. 10 1 2 14 2 0 .. .. 48 3 1 0 14 0 0 16 5 .. 73 16 8 Machinery repairs .. .. 15 8 17 11 9 .. .. 5 0 11 0 13 8 .. 13 9 25 15 9 Harvesting .. .. .. .. 416 12 7 .. .. .. .. ,. _ _ j2 7 Fencing, draining, and roading .. 9 5 0 30 8 5 38 14 9 0 7 10 144 5 3 108 14 6 83 3 0 4 2 4 419 1 1 Freights and cartages .. .. 1 13 4 .. 80 17 3 .. .. .. .. .. 82 10 7 Rents, rates, &e. .. .. .. 677 21 350 .. 206 300 .. .. 685 7 7 Depreciation .. .. .. 133 3 6 134 3 11 277 12 10 7 16 7 173 8 1 353 13 0 178 14 1 1214 9 1,271 6 9 Vehicles other than motors .. 13 10 0 4 0 0 49 0 0 .. .. 11 10 0 18 0 0 6 10 0 102 10 0 Carried down .. .. 2,432 16 10 4,899 13 3 1,850 10 3 36 0 8 1,273 9 11 3,851 15 1 682 17 0 620 11 0 15,647 14 0 Total .. .. .. 7,978 15 5 15,912 1 5 17,472 0 5 1,660 6 8 9,902 11 4 12,438 4 7 13,002 18 1 5,931 13 2 84,298 11 1 Interest on capital .. .. 1,708 19 3 1,84113 9 1,666 13 8 75 18 0 1,326 15 2 1,518 5 8 1,093 8 2 750 16 0 9 982 9 8 Net profit .. .. .. 723 17 7 3,057 19 6 183 16 7 .. .. 2,333 9 5 .. .. 6*299 3 1 Total 2,432 16 10 4,899 13 3 1,850 10 3 75 18 0 1,326 15 2 3,85115 1 j 1,093 8 2 750 16 0 16,281 12 9~~ Income. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s d £ s d Live-stock sales .. .. 152 2 3 1,276 17 7 383 8 9 38 9 3 104 18 3 551 19 7 697 14 9 380 5 2 3 585 15 7 Poultry and eggs .. .. 210 15 4 647 17 4 491 13 1 54 13 7 263 17 1 888 9 0 .. .. 2 557 5 5 Skins, hides, gas. .. .. .. 9 18 7 145 7 1 1 14 0 80 18 5 13 10 8 195 2 10 5 8 0 '451 19 7 Wool .. .. .. .. .. 78 13 3 39 13 8 .. 154 1 7 24 2 9 90 12 11 .. 387 4 2 Butterfat .. .. .. 226 10 9 319 15 0 276 7 11 .. 21118 0 66 10 0 633 7 0 717 12 3 2 452 0 11 Milk and cream .. .. 1,321 5 1 2,339 19 4 3,065 13 3 380 12 6 810 0 4 4,181 2 8 944 12 4 155 16 6 13 199 2 0 Fruit and vegetables .. .. f,985 0 9 2,950 19 11 2,887 8 10 201 11 3 1,169 7 10 1,310 14 9 738 11 9 353 1 9 ll'o96 16 10 Meat .. .. .. .. 247 9 2 536 1 8 1,208 9 8 151 19 3 831 17 6 350 11 10 1,798 8 3 138 13 9 5,263 11 1 Cereals, hay, &e. .. .. .. 1,169 9 7 .. .. 27 0 0 .. .. 124 1 3 1,320 10 10 Sacks ........ 3 17 1 0 12 0 .. .. 10 0 0 . 14 9 1 Live-stock at 31st March, 1933 .. 1,793 10 0 3,954 5 0 4,774 17 6 392 7 6 3,879 7 6 4,077 7 6 5,167 0 0 2,551' 0 0 26,589 15 0 Stores and growing crops at 31st 2,038 5 0 2,627 12 2 4,199 0 8 438 19 4 2,359 4 10 970 15 10 2,736 0 0 1,505 14 6 16i875 12 4 March, 1933 Sundries .. .. .. .. .. .. .. .. 300 183 .. 483 Total.. .. .. 7,978 15 5 15,912 1 5 17,472 0 5 1,660 6 8 9,902 11 4 12,438 4 7 13,002 18 1 5,93113 2 84,298 11 1 Profit brought down .. .. 2,432 16 10 4,899 13 3 1,850 10 3 36 0 8 1,273 9 11 3,85115 1 682 17 0 620 11 0 15,647 14 0 Net loss to Institution Account .. .. .. .. 39 17 4 53 5 3 .. 410 11 2 130 5 0 633 18 9 Total.. .. .. 2,432 16 10 4,899 13 3 1,850 10 3 75 18 0 1,326 15 2 I 3,85115 1 1,093 8 2 750 16 0 16,28112 9

B.—l [PT. IV],

MENTAL HOSPITALS DEPARTMENT— continued. Income and Expenditure Account fob the Year ended 31st March, 1933. Expenditure. Income. To Institutional Accounts— £ s. d. £ s. d. Auckland .. .. .. .. 54,746 17 7 By Balance .. .. .. .. 372,145 1 0 Christchureh .. .. .. .. 59,687 15 3 Dunedin .. .. .. .. 73,972 8 4 Hokitika .. .. .. .. 24,677 5 1 Nelson .. .. .. .. 34,715 711 Porirua .. .. .. .. 75,585 14 11 Tokanui .. .. .. .. 37,272 17 7 Kingseat .. .. .. .. 11,094 111 Interest on Wellington Land Account .. 442 12 5 £372,145 1 0 £372,145 1 0 Balance-sheet as at 31st March, 1933. Liabilities. Assets. Capital Account— £ s. d. £ s. d. Public Works Fund .. .. .. 1,606,116 0 2 Land .. .. .. .. .. 233,271 13 7 Consolidated Fund .. .. .. 257,590 18 7 Buildings (institutional) .. .. .. 1,243,761 2 3 Sundry creditors— £ s. d. Buildings (farm) .. .. .. .. 38,000 3 1 Departmental .. .. 1,037 1 6 Improvements .. .. .. .. 87,402 13 9 Others .. .. .. 4,909 14 4 Farm implements .. .. .. .. 3,423 17 0 5,946 15 10 Other vehicles .. .. .. .. 1,329 19 0 Depreciation Reserve .. .. .. 306,896 18 11 Loose and artisans'tools .. .. .. 2,527 17 0 Bad Debts Reserve .. .. .. 6,368 0 0 Plant and machinery (institutional) .. .. 58,437 4 1 Writing-off, Reserve Account .. .. 4,535 2 9 Plant and machinery (farm) .. .. 2,521 8 10 Treasury Adjustment Account .. .. 117,473 12 1 Furniture and fittings .. .. .. 34,382 19 3 Stores and equipment .. .. .. 112,809 4 2 Motor-vehicles .. .. .. .. 2,000 10 0 Surgical instruments .. .. .. 372 19 5 Live-stock .. .. .. .. 26,589 15 0 Stores and growing crops .. .. .. 16,875 124 Sundry debtors — £ s. d. Departmental .. .. 422 6 1 Others .. .. .. 64,081 16 7 64,504 2 8 Payments in advance .. .. .. 36 3 2 Assets in Suspense Account .. .. .. 4,535 2 9 Excess of expenditure over income .. .. 372,145 1 0 £2,304,927 8 4 £2,304,927 8 4 Note.— (a) No charge has been made in farm accounts in respect of patients' labour. (6) Sundry debtors for maintenance as at 31st March, 1933, have been estimated, (c) The assets include amounts of a capital nature expended by the Public Works Department for which the Department possesses no parliamentary appropriations, (d) The following charges are included for which the Department possesses no parliamentary appropriation : (1) Interest on capital; (2) maintenance of buildings by the Public Works Department. Theo. G. Gray, Director-General of Mental Hospitals. F. A. Lyford, A.R.A.N.Z., Accountant. I hereby certify that the Farm Working Accounts, Institutional Accounts, Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —J. H. Fowler, Deputy Controller and Auditor-General.

101

B.—l [PT. IV],

NATIONAL ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1933. Receipts. £ s. d. Payments. To Balance at Ist April, 1932.. .. .. 74,198 13 10 By Land Act, 1924, section 295 (2) : Administra- £ s. d. Bents and interest, national-endowment lands 75,138 11 9 tion expenses .. .. .. .. 3,740 14 10 Transfer from State Forests in terms of sec- Land Act, 1924, sections 139, 295, and 357 : tion 39 (2), Forests Act, 1921-22.. .. 3,839 17 11 " Thirds," &c. .. .. .. 1,96117 0 Land Laws Amendment Act, 1930, section 13 : Payments to Universities of portion of nationalInterest, national-endowment trust-moneys 2,924 17 7 endowment residue .. .. .. 7,419 13 4 Transfer to vote "Education" of portion of national-endowment residue .. .. 44,518 0 4 Portion of national-endowment revenue residue applied in payment of old-age pensions .. 22,259 0 2 Befunds arising from operation of section 6, Deteriorated Land Act .. .. .. 170 18 2 Balance as at 31st March, 1933 .. .. 76,029 17 3 £156,100 1 1 £156,100 1 1 Revenue Account for the Year ended 31st March, 1933. Dr. £ s. d. Gr. £ s . d. To Administration expenses .. .. .. 3,740 14 10 By Accrued rents .. .. .. .. 137,621 10 11 Remissions — Accrued royalties ■ .. .. .. 1,387 6 8 Under Land Act, 1924 .. .. .. 26,937 1 4 Accrued interest .. .. .. .. 3,074 11 0 Under Deteriorated Land Act, 1925 .. 1,290 13 10 Coal rents .. .. .. .. 924 18 0 Under Dominion Revaluation Board .. 26 3 4 Royalties from State forests .. .. 4,136 1 10 Rents written off : Writings-off in Suspense .. 393 3 1 Interest on investment of national-endowment Interest charged under section 20 (3) of Dis- trust-moneys .. .. .. .. 1,872 15 9 charged Soldiers Settlement Amendment Recovery of rents previously written off .. 3 19 1 Act, 1923 .. .. .. .. 337 12 11 Rebates .. .. .. .. 1,715 17 5 Commission on coal rents .. .. .. 34 1 2 " Thirds " and " halves ".. .. .. 2,098 14 2 Balance carried down .. .. .. 112,447 I 2 £149,021 3 3 £149,021 3 3 To Contributions for education and old-age pen- £ s. d. £ g. d. sions .. .. .. .. .. 76,029 17 3 By Balance brought down .. .. .. 112,447 1 2 Balance carried forward .. .. .. 125,492 8 0 Balance previous year .. .. .. 89,044 4 1 Adjustment previous year.. .. .. 31 0 0 £201,522 5 3 £201,522 5 3 Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. Capital Account .. .. .. .. 4,215,337 0 1 Land — £ s. d. £ s. d. Public Works Fund .. .. .. 4,441 16 2 Leased.. .. .. 3,499,855 1 6 Merged intersts under section 20, Unleased .. .. 232,861 6 3 Discharged Soldiers Settle- Provisional State forest .. 381,985 0 0 ment Amendment Act, 1923 — £ s. d. — 4,114,701 7 9 Advances .. .. .. 7,670 15 10 Land subject to section 8, Land Laws AmendInstalment, principal .. 283 12 10 ment Act, 1929 .. .. .. .. 7,643 13 5 Interest .. .. .. 544 14 6 Buildings .. .. .. .. .. 732 10 10 8,499 3 2 National Ednowment Trust Account .. 106,069 15 3 Sundry creditors— , Land for Settlements Account: Interest on Contribution for education and National Endowment Trust Funds .. 122 15 9 old-age pensions .. .. 76,029 17 3 Sundry debtors for— £ s. d. Departmental .. .. 40 11 2 Rents .. .. .. 135,295 2 0 76,070 8 5 Less reserve .. .. 750 0 0 Payments in advance — Rent .. .. .. 2,407 3 5 134,545 2 0 Interest on sales .. .. 219 12 1 Royalties .. .. 516 4 6 Royalties .. .. .. 0 18 7 Coal rents .. .. 1,441 17 11 2,627 14 1 Interest on sales .. .. 2,819 0 7 Rents charged in advance .. .. .. 50,289 10 4 Principal instalments on Overpaid rents in Suspense as a result of buildings .. .. 132 16 9 capital reduction under Deteriorated Lands Departmental .. .. 8,234 3 10 Act, 1925 .. .. .. .. 780 12 10 147,689 5 7 Buildings Suspense Account .. .. 54 13 11 Postponed rents .. .. .. .. 29,813 7 6 Writings-off in Suspense .. .. .. 370 17 7 Interest on sales accrued but not due.. .. 790 13 8 Revenue Account: Balance forward .. .. 125,492 8 0 Losses in Suspense .. .. .. .. 370 17 7 Cash balance 31st March, 1933 .. .. 76,029 17 3 £4,483,964 4 7 £4,483,964 4 7 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) (6) of the Land Laws Amendment Act, 1927. — G. F. C. Campbell, Controller and Auditor-General.

102

B. —1 [PT. IV].

NATIONAL PEOVIDENT FUND. (1) Revenue Account foe the Year ended 31st December, 1932. £ s. d. £ s. d. Amount of fund at beginning of year .. 3,263,005 5 10 Maternity claims (section 19) .. .. 6,198 0 0 Contributions .. .. .. .. 219,252 8 9 Maternity claims (approved friendly societies) 34,816 0 0 Interest .. .. .. .. .. 173,816 10 0 Refund of contributions on lapse, reduction, Fines .. .. .. .. .. 894 110 and withdrawal (sections 11, 12, and 13) .. 114,21 8 8 Government contribution under Act .. 45,013 0 3 Refund of contributions in lieu of pension Refund of maternity claims by the State .. 35,518 0 0 (section 14) .. .. .. .. 4,735 9 6 Contributions overpaid on exit .. .. 179 5 9 Incapacity allowances (sections 17 and 18), Benefits refunded on exit .. .. .. 13,492 1 10 including contributions waived on incapacity Miscellaneous receipts .. .. .. 212 10 (£1,061 17s. 2d.) .. .. .'. 6,757 3 6 Refunds unclaimed .. .. .. 2,349 2 8 Death : Refund of contributions (sections 15 (5) and 16) .. .. .. .. 19,298 3 6 Death : Allowances on account of widows and children (section 15) .. .. .. 11,820 1 1 Retirement: Allowances (sections 13 and 48).. 35,202 17 3 Refund of contributions overpaid on exit .. 179 5 9 Expenses— Salaries .. .. .. .. 8,084 17 5 Commission, allowances, and agency expenses 4,116 19 8 Postages .. .. .. .. 361 10 2 Printing and stationery .. .. .. 308 16 11 Rent .. .. .. .. .. 686 13 7 Government Actuary .. .. .. 587 16 3 Post and Telegraph Department: Charges .. 621 6 6 Public Trustee : Charges .. .. 3,299 15 2 Travelling allowances and expenses .. 292 18 4 General expenses .. .. .. 387 8 1 Amount of fund at end of year .. .. 3,501,549 18 5 £3,753,522 9 9 £3,753,522 9 9 Balance-sheet as at 31st December, 1932. Liabilities. £ s. d. Assets. Fund as per Revenue Account .. .. 3,501,549 18 5 In hands of Public Trustee— £ s. d. Add value of office furniture and fittings .. 34 17 6 Invested .. .. .. .. 3,427,127 18 1 Uninvested .. .. .. .. 4,723 14 8 3,501,584 15 11 Balances in transit .. ... .. 8,792 5 8 Post Office .. .. .. .. 2,345 11 10 Contributions outstanding or in course of Claims due and in course of payment*— transmission* — Maternity .. .. .. .. 3,008 6 6 (a) Contributions due but not overdue .. 12,867 19 11 Death (section 16) .. .. .. 853 1 10 (6) Contributions overdue .. .. 4,571 6 7 Death (section 15) .. .. .. 362 15 10 Government subsidy due under Act* .. 45,013 0 3 Death: Allowances (section 15) .. .. 422 12 0 Refund due in respect of maternity claims* .. 2,618 0 0 Allowances (sections 13 and 48) .. .. 1,365 18 9 Fines due* .. .. .. .. 287 17 1 Allowances (section 17) .. .. .. 219 8 2 Interest due* .. .. .. .. 29,946 0 2 Expenses due and in course of payment*— Interest accrued but not due* .. .. 53,589 7 1 Sundry creditors .. .. .. 3.963 15 2 Office furniture and fittings .. .. 34 17 6 Commission, allowances, and agency expenses 565 11 0 Refunds in suspense .. .. .. 56,633 11 11 Suspense Account .. .. .. 71 7 4 Contributions prepaid .. .. .. 12,887 II 5 Investment Fluctuation Reserve (by transfer from refunds unclaimed) .. .. 5,287 19 4 £3,589,572 7 0 £3,589,572 7 0 * Included in Revenue Account. R. WITHEPORD, Deputy Superintendent. R. M. Porteous, Accountant. I hereby certify that the Balance-sheet and Revenue Account have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. — J. H. Fowler, Deputy Controller and Auditor-General.

103

B.—l [PT. IV].

NATIONAL PROVIDENT AND FRIENDLY SOCIETIES DEPARTMENT. NATIONAL PROVIDENT FUND. Income and Expenditure Account foe the Year ended 31st March, 1933. Dr. . £ s. d. Or. £ s. d. To Administration expenses: Rent .. .. 133 0 0 By Balance carried down .. .. .. 83,457 10 4 Other items— £ s. d. Maternity claims .. „ .. 33,212 0 0 State subsidy .. .. 49,955 16 1 Depreciation .. .. 156 14 3 83,324 10 4 £83,457 10 4 £83,457 10 4 £ s. d. £ s. d. To Balance brought down .. .. .. 83,457 10 4 By Excess of expenditure over income .. .. 83,545 8 1 Interest on capital .. .. .. 87 17 9 £83,545 8 1 £83,545 8 1 Note.—The above amount includes a charge for interest on capital for which the Department has no parliamentary appropriation. FRIENDLY SOCIETIES. Income and Expenditure Account for the Year ended 31st March, 1933. Dr. Cr. £ s. d. To Administration expenses— £ s. d. £ s. d. By Sundry fees .. .. .. .. 4 2 6 Salaries .. .. .. 1,044 2 6 Balance carried down .. .. .. 3,520 2 9 Government Actuary .. 1,997 17 4 Postages and telegrams .. 67 11 5 Printing and stationery .. 84 17 11 Rent .. .. .. 107 13 I Telephone services .. .. 23 5 0 Travelling allowances and expenses .. .. .. 27 4 1 Fuel, lighting, power, and water 3 7 0 Office maintenance .. .. 3 011 3,358 19 3 Other items — Payment for statistical returns of sickness and mortality .. .. .. .. 147 6 0 Depreciation .. .. .. .. 18 0 0 £3,524 5 3 £3,524 5 3 £ s. d. £ s. d. To Balance brought down .. .. .. 3,520 2 9 By Excess of expenditure over income .. .. 3,528 4 9 Interest on capital .. .. .. .. 8 2 0 £3,528 4 9 £3,528 4 9 Note.—The above account includes a charge for interest on capital for which the Department has no parliamentary appropriation. Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d. Capital Account .. .. .. .. 2,133 211 Furniture and fittings .. .. .. 1,544 211 Creditors — Mechanical appliances .. .. .. 589 0 0 Departmental .. .. .. .. 414 8 Stationery .. .. .. .. .. 49 14 3 Sundry .. .. .. .. .. 1,308 22 Stamps .. .. .. .. .. 214 11 Reserve: Depreciation .. .. .. 1,767 2 3 Excess of expenditure over income— £ s. d. Treasury Adjustment Account .. .. 84,046 2 11 National Provident .. .. 83,545 8 1 Friendly Societies .. .. 3,528 4 9 87,073 12 10 £89,259 4 11 £89,259 4 11 R. Witheford, Deputy Superintendent, National Provident and Friendly Societies Department. I hereby certify that the Income and Expenditure Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —J. H. Fowler, Deputy Controller and Auditor-General,

104

B.—l [PT. IV].

NATIVE DEPAETMENT. Income and Expenditure Account for the Year ended 31st March, 1933. Expenditure. Income. To Administrative expenses — £ s. d. £ s. d. By Departmental receipts— £ s. d. £ s. d. Salaries, temporary assistance, Native Land Court fees .. 3,610 19 8 and allowances .. .. 26,510 111 Maori Land Board fees .. 1,226 15 0 Travelling expenses and allow- 4,837 14 8 ances .. .. .. 2,575 13 9 Administration receipts: Contributions from Transfer and removal expenses 120 2 1 Maori Land Boards .. .. .. 9,333 0 0 Freight and cartage .. 110 12 7 Other receipts— £ s. d. Fuel", light, and cleaning .. 61 17 8 Translations.. .. .. 41 18 6 Postages and telegrams .. 1,455 14 6 Translator's services, Legislative Printing and stationery .. 843 19 8 Department .. .. 25 0 0 Rent of circuit-rooms and de- Interpreters' licenses, &c. .. 10 9 6 partmental offices.. .. 730 10 9 77 8 0 Miscellaneous expenses .. 9 10 6 Balance carried down, being excess of expendiMaintenance, office furniture ture over income earned .. .. 45,122 17 8 and equipment .. .. 31 0 3 Advertising, books, newspapers, and other publications .. 55 0 3 Printing Native Land Court and Board Panuis .. .. 422 2 8 Expenses of consolidation of Native land titles .. 1,000 0 0 Depreciation on buildings, office furniture, and mechanical appliances .. .. 308 5 10 34,234 12 5 Expenses of other services— Contribution towards cost of printing Gazette .. .. 500 0 0 Contribution to memorials to deceased Maoris .... 50 0 0 Destruction of rabbits on Native land .. .. .. 1,263 11 4 Eradication of noxious weeds on Native land .. .. 21 19 10 Native Land Acts, consolidation of (on account) .. .. 100 0 0 Compensation to Natives for Taranaki lands (on account) 4,500 0 0 Compensation to Reuben Connor for land included in Waipapa Block .. .. .. 40 0 0 Assistance to Mrs. Panapa re fire losses .. .. 10 0 0 Economic Survey of Maori Race, expenses of .. .. 86 17 3 Board of Maori Arts and Crafts, expenses of .. .. 610 10 0 Recoupment to Native Land Settlement Account for amounts written off principal and interest of survey liens (on account) .. 5,000 0 0 Contributions, water - supply, Ohinemuri .. .. 50 0 0 12,262 18 5 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) .. .. 5,520 0 0 Expenditure under Civil List Act, 1920, Part V (Native Purposes)— Medical services (Health Department) .. .. 3,600 0 0 Food and clothing, &c. .. 3,396 12 11 Pensions and cash allowances.. 135 10 6 Water-supplies and sanitation.. 21 16 10 Ensigns ...... 211 2 Contribution to expenses, Native nurses' car .. .. 27210 New Plymouth Native Hostel, expenses of .. .. 54 0 6 Tauranga Native Hostel, expenses of .. .. 3 19 6 Miscellaneous services .. 11l 15 3 7,353 9 6 £59,371 0 4 £59,371 0 4 £ s. d. £ s. d. To Balance brought down .. .. .. 45,122 17 8 By Sundry Court fees (antecedent charges) .. 175 9 9 Interest on capital .. .. .. 656 4 2 Interest on advance to Native Land Settlement Account .. .. .. .. 11l 12 3 Balance .. .. .. .. 45,491 19 10 £45,779 1 10 £45,779 1 10 Note. —The above account included charges for assessed rent, depreciation, and interest on capital for which the Department has no parliamentary appropriation.

14— B. 1 [Pt. IV].

105

B.—l [PT. IV].

IsATIVE DEPARTMENT—conttnaetf. Balance-sheet as at 31st Maech, 1933. Liabilities. £ s. d. Assets. Capital Account .. .. .. .. 17,180 611 £ 3. d. £ s. d. Sundry creditors— £ s. d. Land .. .. .. 6,765 0 0 Departmental .. .. .. 876 3 5 Buildings .. .. .. 2,131 17 1 Sundry .. .. .. 462 3 9 8,896 17 1 1,338 7 2 Office furniture and fittings .. 2,424 15 5 Payments in advance .. .. .. 016 8 Hostelry furniture and equipment.. 79 7 10 Reserve for depreciation .. .. .. 2,418 19 0 2,504 3 3 Amounts held on deposit .. .. .. 423 9 0 Mechanical office appliances .. 628 15 4 Treasury Adjustment Account .. .. 60,812 7 9 Technical instruments .. .. 915 0 638 10 4 Advances to Native Land Settlement Account in terms of section 8, Finance Act, 1929 .. .. 5,000 0 0 Motor-car for Native health nurse .. .. 140 16 3 Equipment for Maori gatherings .. .. 120 4 0 £ s. d. Stationery .. .. .. 843 18 8 Stamps .. .. .. 40 11 2 884 9 10 Sundry debtors — Departmental Sundry .. .. .. 18,073 16 11 18,073 16 11 Deposit Account— Consolidated Fund .. .. 350 12 0 Other deposits .. .. 72 17 0 423 9 0 Excess of expenditure over income .. .. 45,491 19 10 £82,174 6 6 £82,174 6 6 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 thereby, subject to the above departmental note. —J. H. Fowlek, Deputy Controller and Auditor-General.

106

B.—l | l'T. IV]

NATIVE TRUST OFFICE. Revenue Account for the Year ended 31st March, 1933. Dr. Or. £ s. d. To Salaries. £s. d. £ s. d. By Net interest commission, fees, and other income 17,438 17 6 Permanent .. .. .. 8,411 19 9 Non-permanent .. .. 909 19 5 Deductions, section 5, Finance Act, 1931 (No. 2) .. .. 1,133 14 0 10,455 13 2 Repairs, maintenance, and insurance of office premises and plant— Office premises .. .. 0 5 8 Office furniture and fittings 55 10 7 Office machinery .. .. 6 0 7 Office insurances .. .. 9 15 2 Motor-vehicles .. .. 842 1 1 913 13 1 Audit fee .. .. .. .. .. 150 0 0 Agents' commission .. .. .. 10 0 0 Legal expenses .. .. .. .. 4 14 0 Meal allowances .. .. .. .. 0511 Postages, telegrams, and rent of boxes .. 218 7 10 Post and Telegraph Department—Payment for services .. .. .. .. 109 11 6 Printing and stationery .. .. .. 157 9 11 Public Service Superannuation Fund, contribution towards .. .. .. .. 175 16 11 Rent .. .. .. .. .. 540 12 0 Services for cleaning, &c. .. .. .. 147 19 1 Telephone charges .. .. .. .. 131 2 11 Travelling-expenses .. .. .. 618 17 2 Depreciation .. .. .. .. 497 3 7 Stamp duty on local-body investments (Part IV, National Expenditure Adjustment Act, 1932) 39 2 9 Net profit, to Appropriation Account .. 3,268 7 8 £17,438 17 6 £17,438 17 6 Appropriation Account for the Year ended 31st March, 1933. Dr. £ s. d. Or. £ s. d. To Reserve against unpaid interest .. .. 2,618 0 0 By Net profit for year ended 31st March, 1933, Assurance and Reserve Fund .. .. 585 7 8 transferred .. .. .. .. 3,268 7 8 Investment Fluctuation Fund .. .. 65 0 0 £3,268 7 8 £3,268 7 8 Balance-sheet as at 31st March, 1933. Liabilities. Assets. £ s. d. £ s. d. Amounts held under— £ s. d. Office fittings, furniture, plant, &c. 1,020 4 2 West Coast Settlement Reserves Act, 1892 .. 58,236 7 8 Less depreciation .. .. 497 3 7 Native Reserves Act, 1882 .. .. .. 63,123 3 0 Native Land Act, 1931, Part X .. .. 115,159 17 5 523 0 7 Native Land Act, 1931— £ s. d. Stationery .. .. .. 117 19 4 Maori Land Board funds .. 167,670 13 0 640 19 11 Special .. .. .. 1,700 0 0 Debentures and other securities 169,370 13 0 (book value)— Miscellaneous .. .. .. .. 7,746 1 2 Local-body securities .. 10,232 0 0 Native Trustee Act, 1930 .. .. .. 33,048 13 2 Mortgages, including special inMiscellaneous funds .. .. .. .. 71,056 18 7 vestments.. .. .. 543,861 8 5 Finance Act, 1930 (No. 2), section 6, advances Properties acquired .. .. 11,593 15 9 under .. .. .. .. .. 92,000 0 0 565,687 4 2 Native Land Act, 1931, section 521 £ s. d. Interest and rent due and accrued .. .. 33,814 7 6 Advances under .. .. 38,844 12 6 Sundry debtors, including advances to estates .. 154,648 610 Interest accrued .. .. 312 10 7 Suspense Account: Realizations, &c, being 39,157 3 1 written off .. .. .. .. 32 0 0 Sundry creditors .. .. .. .. 132 2 3 Balances— £ s. d. Writings-off in Suspense .. .. .. 32 0 0 At bank .. .. .. 2,258 9 1 Assurance and Reserve Fund .. .. .. 99,527 19 4 At Post Office .. .. 51 19 4 Investment Fluctuation Fund .. .. .. 6,001 19 10 Cash in hand .. .. 77 11 8 Reserve against unpaid interest .. .. 2,618 0 0 2,388 0 1 £757,210 18 6 £757,210 18 6 H. S. King, Deputy Native Trustee. R. Sinel, Accountant. The Audit Office, having examined the Balance-sheet and accompanying accounts and compared them with the relative books, documents, and securities, hereby certifies them to be in accordance therewith, subject to the following comments : (1) Advances exceeding the statutory margin of security have been made by the Native Trustee to the East Coast Maori Soldiers' Fund ; (2) Interest allowed to beneficiaries has not been computed in accordance with the prescribed rates. —G. F. C. Campbell, Controller and Auditor-General.

107

B.—l [PT. IV].

NAVAL DEFENCE. Income and Expenditure Account foe the Year ended 31st March, 1933. Expenditure. Income. £ B . d. £ s. d. £ s. d. By Forfeited deferred pay .. .. .. 759 0 2 To Pay and salaries .. .. .. 194,784 8 9 Purchases of discharge .. .. .. 19 0 0 Clothing and victualling .. 32,929 6 4 Rents from buildings .. .. .. 365 11 7 Add writings-ofi .. 335 17 6 Balance carried down .. .. .. 351,235 16 2 33,265 3 10 Medical services .. .. 2,648 17 9 Add writings-ofl .. 1117 2,650 9 4 Calliope Dock .. .. .. .. 3,525 0 0 Repairs to H.M. ships .. .. .. 21,520 2 3 Coal and oil fuel .. .. .. 16,392 1 8 Lighting .. .. .. .. 1,899 11 9 Oiler " Nucula".. .. .. .. 3,948 3 10 Base stores .. .. .. .. 559 7 1 £ s. d. Stores, Naval .. .. 10,047 16 9 Add writings-ofi .. 243 1 0 10,290 17 9 Works on Base .. .. .. .. 1,634 11 5 Reserves: Various .. .. .. 8,606 15 5 Freight .. .. .. .. 3,045 7 9 Office fittings .. .. .. .. 15 311 Passages .. .. .. .. 7,028 12 8 Postages .. .. .. .. 205 5 7 Printing and stationery .. .. .. 477 6 4 Training in England .. .. .. 290 16 0 Advertising, &c. .. .. .. .. 398 1 9 Lodging-allowances .. .. .. 522 6 3 Miscellaneous effective services .. .. 900 11 1 Panama Canal dues .. .. .. 831 13 10 Deferred pay .. .. .. .. 33,834 9 3 Unemployment Fund (Imperial) .. .. 500 0 0 Miscellaneous non-effective services .. 208 8 0 Widows'pensions .. .. .. 311 8 5 Rental assessment .. .. .. 315 0 0 Depreciation .. .. ... .. 4,418 4 0 £352,379 7 11 £352,379 7 11 £ s. d. £ s d To Balance brought down .. .. .. 351,235 16 2 By Recoveries from previous years .. .. 2 373 17 10 Singapore Base .. .. .. .. 100,000 0 0 Balance .. .. .. .. 460'085 13 9 Interest on capital .. .. .. 11,223 15 5 £462,459 11 7 £462,459 11 1 Note.—The following charges are included for which the Department possesses no parliamentary appropriation : («) Rental value assessed by Public Works Department; (b) interest at 4J per cent, on capital. Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s d Capital Account, 31st March, 1933 .. .. 257,494 13 0 Land at Devonport .. .. .. .. 26 693 12 6 Sundry creditors— £ s. d. Buildings .. .. .. .. 58'231 14 4 Departmental r .. .. 263 19 4 Plant and fittings .. .. .. " 41'724 13 6 Other .. .. .. 13,153 2 6 Stores Accounts— £ s .' d. 13,417 1 10 Clothing and victualling .. 11,215 19 5 Depreciation reserve .. .. .. 22,168 14 1 Naval and armament .. .. 98,013 311 Amounts held on deposit— £ s. d. Coal and oil fuel .. .. 21,182 4 6 Postal orders .. .. 768 14 6 Medical stores .. .. ' 400 0 0 Remittances .. .. .. 1,783 17 8 j3q 811 7 10 Naval Savings-bank .. .. 59 19 8 Stationery .. .. .. .. .. ' 23 0 0 Deferred pay .. ..80,679 2 10 Sundry debtors .. 21 5 4 83,291 14 8 Stamps .. .. .. '.'. '.'. 10 5 4 Writings-ofi, Suspense Account .. .. 304 13 2 Deposit Accounts— £ s . d Treasury Adjustment Account .. .. 424,521 3 2 Postal orders .. .. 768 14 6 Remittances .. .. .. 1,783 17 8 Naval Savings-bank .. .. 59 19 8 Deferred pay .. ..80,679 2 10 83,291 14 8 Assets in Suspense .. .. .. 304 13 2 Excess of expenditure over income .. 460,085 13 9 £801,197 19 II £801,197 19 11 E. E. 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 notes. —G. F. C. Campbell, Controller and Auditor-General.

108

B.—l [Pt. IV]

PENSIONS DEPARTMENT. Income and Expendituee Account eok the Year ended 31st Makch, 1933. Expenditure. Income. £ s. d. To Pensions — £ s. d. £ s. d. By Credits from national-endowment residue for War pensions and allow- old-age pensions .. .. .. 22,808 19 2 ances .. .. 1,230,396 16 5 Credits from sundry outstandings .. .. 2,480 9 0 Old-age pensions .. 1,266,701 7 1 Credits from gold duty (Miners' Pensions Widows'pensions .. 313,359 16 4 Act, 1926) .. .. .. .. 3,719 2 1 Military pensions (Maori Commission for paying Imperial pensions .. 3,253 7 7 War) .. .. 6,010 9 6 Credits from pensions paid to Miners'peusions .. 63,898 6 6 retired officers — £ s. d. Pensions for the blind .. 17,957 6 11 On account of Post and Family allowances .. 120,228 3 2 Telegraph Department.. 143 011 Pensions and allowances to On account of Internal ex-members of New Zea- Affairs Department .. 27 2 9 land Contingents to 170 3 8 South African War and Credits from other Governdependants of deceased ments on account of members thereof .. 2,203 13 9 payments made — Pensions to epidemic Canadian Government .. 233 9 9 widows and their de- Commonwealth Governpendants .. .. 4,253 19 6 ment .. .. 23,397 11 10 Pensions to ex-members Imperial Government .. 4,846 510 New Zealand Defence Union of South Africa .. 19 6 5 and Naval Forces .. 1,659 0 4 Deposits Account, Imperial Police pensions .. 1,168 6 8 pensions .. .. 242,890 7 5 Special annuities .. 4,641 13 11 271,387 1 3 Pensions under Civil Ser- Excess of expenditure over income .. 3,152,792 18 7 vice Act .. .. 6,440 6 0 Annuity to daughter of the late Sir W. Fraser .. 150 0 0 Annuity to Lady Salmond 200 0 0 Judicature Act, 1908 (sections 12-14) .. 1,833 6 8 3,041,102 12 9 Administration charges— Advertising .. .. 11 7 9 Sundry charges to Contingencies Account (cartage, £9 10s. Bd. ; cost of destroying old records, £1 7s. 6d.; interpreters' fees, £3 18s.; officecleaning, £11 os. 2d.; sundry expenses, 75.) 26 3 4 Depreciation .. .. 506 15 6 Exchange and commission 965 18 2 Fees for certificates of age 133 17 10 Fuel, light, power, and water .. .. 101 15 10 Office equipment (repairs) 55 0 4 Overtime .. .. 616 15 8 Post Office services .. 15,700 16 6 Postage and telegrams .. 3,951 13 5 Printing and stationery 1,873 12 11 Rent of offices .. 3,073 9 1 Salaries .. .. 33,180 11 7 Telephone services .. 266 4 9 Transfer and removal expenses .. .. 207 11 7 Travelling-expenses (departmental officers) .. 848 1 2 War Pensions Appeal Board expenses .. 2,778 18 5 64,298 13 10 Other charges— Clothing-allowances .. .. .. 384 1 7 Life-insurance loadings .. .. .. 184 10 3 Medical fees .. .. .. .. 5,110 2 0 Medical treatment of returned soldiers .. 70,722 9 5 Medical treatment of South African War veterans .. .. .. .. 48 9 3 Medical treatment of Defence and Naval Forces .. .. .. .. 62 19 2 Rail concessions to disabled soldiers .. 1,441 5 3 Re-establishment of disabled soldiers in civil employment .. .. .. 4 8 0 Travelling-expenses (pensioners) .. .. 1,695 4 11 Pensions to retired postal officers .. 143 0 11 Pensions to retired officers, Internal Affairs Department .. .. .. 27 2 9 Payments on account of other Governments — £ s. d. Canadian Government .. 233 9 9 Commonwealth Govern- 23,397 11 10 ment .... . ■ Imperial Government .. 4,846 5 10 Union of South Africa .. 19 6 5 Deposits Account, Imperial pensions .. 242,890 7 5 271,387 1 3 £3.456,612 1 4 £3,456,612 1 4 £ s. d. £ s d To Balance brought down .. .. ..3,152,792 18 7 By Balance after charging interest .. ..3 153 067 10 2 Interest on capital .. .. .. 274 11 7 £3,153,067 10 2 £3,153,067 10 2 Percentage of cost of administration to total expenditure, 1-86. Note. —Included in above expenses are items which do not appear in annual appropriations— i.e., Interest on capital. £274 lis. 7d.; rental assessed by Public Works Department, £2,050.

109

B.—l [TT. IVI.

PENSIONS DEPARTMENT— continued. Balance-sheet as at 31st Makch, 1933. Liabilities. £ s. d. Assets. Capital .. .. .. .. .. 6,084 19 4 £ s. d. £ s. d. Creditors Furniture and fittings .. .. 4,820 4 8 Departmental .. .. .. .. 2,056 13 7 Mechanical appliances .. 990 4 0 Sundry .. •■ •• •• 4,232 6 4 Permanent fittings, Auckland Pensions due but'unpaid.. .. .. 45,738 13 2 office .. .. .. 274 10 8 Rent due but unpaid .. .. .. 2 19 6,084 19 4 Pensions paid but not cleared .. .. 872 15 8 Medical stores on hand .. .. 651 14 6 Reserve for depreciation .. .. .. 4,075 19 8 Stationery on hand .. .. .. 794 16 4 Writing off Reserve Account .. .. 266 10 7 Stamps on hand .. .. .. 75 18 10 Deposits Account, Miscellaneous (J. Petrie), Pensions prepaid .. .. .. 221,192 1 3 (Canadian Government) .. .. .. 39 7 4 Accounts prepaid .. .. .. 71 12 10 Deposits Account, Imperial Pensions .. 18,028 511 Assets in Suspense .. .. .. 266 10 7 Imperial pensions not cleared .. .. 15,546 411 Sundry debtors— £ s. d. Treasury Adjustment Account .. .. 3,358,461 8 8 Departmental .. .. 22,831 2 0 Canadian Government .. 233 9 9 Commonwealth Government .. 13,653 5 5 Imperial Government .. 2,007 16 1 South African Government .. 11l 8 11 38,837 22 Deposits Account, miscellaneous cash .. 39 7 4 Deposits Account, Imperial pensions cash 34,323 13 7 Excess expenditure over income .. 3,153,067 10 2 £3,455,405 6 11 £3,455,405 6 11 J. H. Boyes, Commissioner of Pensions. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes.—J. H. Fowler, Deputy Controller and Auditor-General. POLICE DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1933. Expenditure. Income. £ s. d. £ s. d £ s. d. To Administrative charges— By subsidies from local bodies .. .. 466 10 0 Salaries .. .. •• 341,014 13 3 License fees, Arms Act .. .. .. 3,352 15 6 p> ent ~ 3,115 8 2 Sale of confiscated firearms .. .. 86 5 7 Office expenses .. .. 901 11 1 Sale of confiscated liquor .. .. .. 4 8 4 Printing and stationery .. 3,825 19 5 Payment for special police services.. .. 1,100 2 4 Postage and telegrams .. 4,400 14 8 „,„~i I Telephones .. .. 6,341 17 3 32« \ ~ House allowances .. .. 21,584 19 8 Excess of expenditure over income.. .. 472,658 0 7 Transfer expenses.. .. 3,261 19 3 Travelling-expenses .. 13,739 12 2 398,186 14 11 Other charges — Upkeep of bicycles, horses, and motor-vehicles .. 8,286 9 7 Freight, cartage, &c. .. 155 6 3 Clothing, stores, &c. .. 8,382 15 10 Fuel, light, water, scavenging 4,587 15 6 Police prosecutions .. 2,604 10 4 Prisoners' rations .. .. 743 6 2 Maintenance and repairs to buildings, &o. .. .. 4,500 6 2 Rewards.. .. .. 120 0 0 Medical expenses .. .. 452 15 6 Police examinations .. 112 9 0 Suppression of street rioting 2,678 8 9 Sundry expenses .. .. 10 12 11 32,634 16 0 Depreciation on — Buildings .. .. 11,774 12 9 Motor-vehicles .. .. 470 6 1 Furniture and fittings .. 831 11 6 Horses .. .. • • 54 11 3 Libraries 489 13 0 Mechanical Office appliances 79 3 3 Arms and accoutrements .. 352 3 1 14,052 0 11 Loss on stores sold, &c. .. 106 17 1 Costs of prosecutions irrecoverable 16 0 108 3 1 Interest on capital .. .. .. .. 32,686 7 5 £477,668 2 4 £477,668 2 4 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.

110

B.—l TPT. IV

POLICE DEPARTMENT— continued. Balance-sheet as at 31st Makch, 1933. Liabilities. Assets. £ s. d. Capital— Land .. .. .. .. .. 225,625 3 6 Liability to Treasury— £ s. d. £ s. d. Buildings.. .. .. .. .. 447,382 6 0 Public Works Fund, 31st Stores and equipment .. .. .. 6,166 13 9 March, 1933 .. ..672,804 14 8 Motor-vehioles .. .. .. .. 5,718 15 10 Consolidated Fund .. 55,786 9 6 Bicycles .. .. .. .. .. 148 4 1 728,591 4 2 Horses .. .. .. .. .. 135 0 0 Treasury Adjustment Account .. 323,937 11 1 Office furniture .. .. .. .. 11,150 16 11 Creditors — Mechanical office appliances .. .. 817 12 5 Departmental .. .. 435 12 10 Libraries .. .. .. .. .. 11,117 4 4 Sundry .. .. .. 1,748 2 7 Arms and accoutrements .. .. .. 11,845 7 9 2,183 15 5 Automatic pistols .. .. .. .. 8,483 19 7 Depreciation Reserve .. .. 147,999 8 5 Official stamps on hand .. .. .. 1,137 3 4 Writings-off, Suspense Account— Debtors — £ s. d. Stores sold (loss on) .. 67 12 6 Departmental.. .. .. 25 11 0 Books, lost, &c. .. .. 17 1 8 Sundry .. .. .. 300 0 0 Arms and accoutrements worn 325 11 () out (loss on) .. .. 15 2 5 Assets in Suspense— Furniture, &c, worn out (loss on) 33 14 7 Stores and equipment .. .. 67 12 6 Mechanical office appliances Libraries .. .. 17 1 8 sold (loss on) .. .. 010 3 Arms and accoutrements .. 15 2 5 Costs of prosecutions irrecover- Office Furniture Account .. 33 14 7 able .. .. .. 16 0 Mechanical Office Appliances 135 7 5 Account .. .. .. 0 10 3 Costs of prosecutions irrecoverable 16 0 135 7 5 Excess of expenditure over income .. 472,658 0 7 £1,202,847 6 6 £1,202,847 6 6 The proportion of police to population was 1 to 1,286, and the cost per inhabitant for the year 1.932-33 (exclusive of expenditure on the erection and maintenance of buildings, interest, and depreciation charges) was ss. 6Jd. 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. —J. H. Fowler, Deputy Controller and Auditor-General. POST AND TELEGRAPH DEPARTMENT. POSTAL BRANCH. Profit and Loss Account for the Year ended 31st March, 1933. Dr. £ s. d. Cr. £ g. d. To Working-expenses .. .. .. 1,102,778 16 8 By Postages .. .. .. .. 1,006,736 9 0 Earthquake expenditure, Suspense .. 30,278 11 0 Rents received.. .. .. .. 11,217 1 2 Depreciation (6) .. .. .. 31,194 0 7 Private box and bag rents .. .. 28,058 13 6 Profit before charging interest on capital, Rural-delivery fees .. .. .. 19,443 18 7 carried down .. .. .. .. 106,476 2 9 Money-order and postal-note commission .. 52,934 10 7 Miscellaneous revenue .. .. .. 152,336 18 2 £1,270,727 11 0 £1,270,727 11 0 £ s. d. £ s. d. To Interest on capita] (a) .. .. .. 69,173 211 By Profit, brought down .. .. .. 106,476 2 9 Profit on year's working, transferred to General Profit and Loss Account .. .. 37,302 19 10 £106,476 2 9 £106,476 2 9 TELEGRAPH BRANCH. Profit and Loss Account for the Year ended 31st March, 1933. Dr. £ s. d. Cr. £ B . d. To Working-expenses .. .. ... 319,866 1- 3 By Revenue .. .. .. .. 267,307 3 10 Earthquake expenditure, Suspense .. .. 2,943 16 2 Miscellaneous .. .. .. .. 51,763 3 1 Depreciation (b) .. .. .: .. 37,063 1 8 Rents received .. .. .. .. 1,090 11 5 Loss before charging interest on capital, carried down.. .. .. .. .. 39,712 0 9 £359,872 19 1 £359,872 19 1 £ s. d. To Loss brought down .. .. .. 39,712 0 9 By Loss on year's working, transferred to General £ s. d. Interest on capital (a) .. .. .. 30,374 4 3 Profit and Loss Account .. .. .. 70,086 5 0 £70,086 5 0 £70,086 5 0 TOLL BRANCH. Profit and Loss Account for the Year ended 31st March, 1933. Dr. £ s. d. Cr. £ s . d. To Working-expenses .. .. .. 189,581 6 9 By Revenue .. .. .. '.. 397,416 5 10 Earthquake expenditure, Suspense .. .. 7,930 19 11 Rents received .. .. .. .. 2,938 2 7 Depreciation (b) .. .. .. .. 99,852 12 8 Miscellaneous .. .. .. .. 14,881 1 4 Profit before charging interest on capital, carried down .. .. .. .. 117,870 10 5 £415,235 9 9 £415,235 9 9 £ s. d. £ g . d. To Interest on capital (a) .. .. .. 81,831 19 4 By Profit, brought down .. .. .. 117,870 10 5 Profit on vear's working, transferred to General Profit and Loss Account.. .. 36,038 11 1 £117,870 10 5 £117,870 10 ~5

111

B.—l [PT. IV].

POST AND TELEGRAPH DEPARTMENT— continued TELEPHONE BRANCH. Profit and Loss Account for the Year ended 31st March, 1933. Dr. £ s. d. Cr. £ s. d To Working-expenses .. .. .. 445,673 17 8 By Telephone revenue .. .. .. 1,169,897 9 8 Earthquake expenditure, Suspense .. .. 11,592 18 5 Rents received.. .. .. .. 4,294 14 10 Depreciation (b) .. .. .. .. 395,445 6 11 Miscellaneous .. .. .. .. 52,211 19 6 Profit before charging interest on capital, carried down .. .. .. .. 373,692 1 0 £1,226,404 4 0 £1,226,404 4 0 £ s. d. £ s. d. To Interest on capital (a) .. .. .. 328,213 4 9 By Profit brought down .. .. .. 373,692 1 0 Profit on year's working, transferred to General Profit and Loss Account.. .. 45,478 16 3 £373,692 1 0 £373,692 1 0 WIRELESS BRANCH. Profit and Loss Account for the Year ended 31st March, 1933. Dr. £ s. d. Cr. £ s. d. To Working-expenses.. .. .. .. 11,395 3 8 By Revenue on wireless traffic .. .. 4,433 8 1 Depreciation (6) .. .. .. .. 4,352 17 2 Loss before charging interest on capital, carried down .. .. .. .. .. 11,314 12 9 £15,748 0 10 £15,748 0 10 £ s. d. To Loss brought down .. .. .. 11,314 12 9 By Loss on year's working, transferred to General £ s. d. Interest on capital (a) .. .. .. 3,671 16 8 Profit and Loss Account .. .. .. 14,986 9 5 £14,986 9 5 £14,986 9 5 SERVICE GARAGE. Profit and Loss Account for the Year ended 31st March, 1933. Dr. £ s. d. Cr. £ s. d. To Working-expenses .. .. .. 40,962 1 6 By Revenue.. .. .. .. .. 57,466 6 10 Depreciation (6) .. .. .. .. 8,455 6 8 Profit before charging interest on capital, carried down .. .. .. .. 8,048 18 8 £57,466 6 10 £57,466 6 10 £ s. d. £ s. d. To Interest on capital (a) .. .. .. 4,918 19 7 By Profit, brought down .. .. .. 8,048 18 8 Profit on year's working, transferred to General Profit and Loss Account .. .. .. 3,129 19 1 £8,048 18 8 £8,048 18 8 GENERAL PROFIT AND LOSS ACCOUNT EOR THE YEAR ENDED 31st MARCH, 1933. Dr. £ s. d. Or. £ s. d. To Telegraph Branch, loss .. .. .. 70,086 5 0 By Postal Branch, profit .. .. .. 37,302 19 10 Wireless Branch, loss .. .. .. 14,986 9 5 Toll Branch, profit .. .. .. 36,038 11 1 Net profit .. .. .. ..36,877 1110 Telephone Branch, profit .. .. .. 45,478 16 3 Garages, profit .. .. .. .. 3,129 19 1 £121,950 6 3 £121,950 6 3 GENERAL PROFIT AND LOSS APPROPRIATION ACCOUNT, 1932-33. Dr. £ s. d. Cr. £ s. d. To Expenditure chargeable against Profit and Loss By Balance forward .. .. .. 2,867 8 7 Accounts for previous years .. .. 3,187 11 6 General Profit and Loss Account .. .. 36,877 11 10 Profits paid to Treasury .. .. .. 456,000 0 0 Depreciation provided in excess of requireBalance .. .. .. .. 21,617 811 ments during previous years (c) .. .. 441,060 0 0 £480,805 0 5 £480,805 0 5

112

POST AND TELEGRAPH DEPARTMENT— continued Balance-sheet as at 31st March, 1933. Receipts and Expenditure on Capital Account.

B.—l. [Pt. IV].

Notes.—(a) Interest at £4 7s. 6d. per cent, on capital. (b) Depreciation has been allowed for on balance of assets as at Ist April, 1932, the total charge being carried to Depreciation Reserve, (c) Includes £303,274 transferred from Maintenance Equalization Reserve. A. Marshall, A.R.A.N.Z., Controller of Accounts. G. McNamara, Secretary, Post and Telegraph. Department. 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.

15— B. 1 [Pt. IV].

113

1 n, ! As at 31st March, Amount debited As at 31st March, 0r Capital as at 1st Amount received Capital as at 31st 1932. daring Year. | 1933. j April, 1932. Year 1932-33. March, 1933. j — ■. —: — , To Expenditure — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Telegraph and toll systems, including 2,396,787 10 1 35,908 10 7 2,432,696 0 8 By Receipts: Public Works Fund .. 12,571,186 15 5 102,176 2 5 12,673,362 17 10 ] works in progress Telephone-exchange systems, including 8,398,010 12 5 Or. 11,137 0 0 8,386,873 12 5 works in progress H Wireless systems .. .. .. 66,205 17 7 Cr. 10,456 5 1 55,749 12 6 1 Buildings and sites .. .. 2,728,999 5 3 Cr. 4,751 19 2 2,724,247 6 1 Plant and workshops .. .. 31,908 3 5 2,098 0 2 34,006 3 7 Motor-garages, &c. .. .. 232,672 16 5 228 13 9 232,901 10 2 Furniture and fittings .. .. 178,206 9 0 Cr. 1,623 14 0 176,582 15 0 — 12,571,186 15 5 102,176 2 5 12,673,362 17 10 14,032,790 14 2 10,266 6 3 14,043,057 0 5 Balance carried to General Balance- .. .. 1,369,694 2 7 sheet — 14,043,057 0 5 General Balance-sheet. Liabilities. Assets. £ s. d. Sundry creditors — £ s. d. £ s. d. Capital Account balance.. .. .. .. .. .. .. 1,369,694 2 7 Money-order payees for unpaid money-orders .. .. 49,107 1 9 Stock at stores, District Telegraph Engineers' and Workshops, and in transit .. 460,230 3 11 Other administrations on money-order, postal, and cable Sundry debtors — £ s. d. accounts .. .. .. .. .. .. 117,886 16 7 Other administrations on money-order account .. .. 9,189 5 11 Postal-note payees for unpaid postal notes .. .. 64,878 8 10 Government Departments .. .. .. .. 14,538 11 4 Sundry other creditors .. .. .. .. 441,018 19 10 Sundry other debtors .. ' .. .. .. .. 48,464 4 9 Other Government Departments .. .. .. 152,487 6 8 — 72,192 2 0 825,378 13 8 Post Office Investment Certificate Account: Investments held Assets written off Reserve Account .. .. .. .. .. 1,44693 in Government loans .. .. .. .. .. .. 1,998, 580 0 0 War Loan Certificate Account .. .. .. .. .. .. 10,058 1 11 Postmasters' balances .. .. .. .. .. 1,611,788 14 1 Post Office Investment Certificate Account .. .. .. .. .. 1,993,473 6 10 Less Savings-bank funds held in balances .. .. 183,476 11 0 Money-order Settlement Account .. .. .. .. .. .. 2,493 9 10 Imperial stamps and postal orders.. .. .. .. .. .. 768 14 6 1,428,312 3 1 Postmasters: For advance to Postmasters of stamps, postal notes, British postal Head Office Account, including cash in bank .. .. 555,338 17 8 orders, Post Office investment certificates, and other documents of value, 1,983,651 0 9 including stocks held in the General Post Office .. .. .. .. 1,761,806 9 0 Assets written off Suspense Account .. .. .. .. .. 1,446 9 3 Depreciation Reserve (including maintenance and renewals, equalization reserve, Post Office investments under section 100 of the Post and Teletelegraph, toll, and telephone systems) .. .. .. .. .. 3,305,512 11 2 graph Act, 1928 .. .. .. .. .. .. .. 1,905,710 0 0 Fire Insurance Reserve .. .. .. .. .. .. .. 45,000 0 0 Investment (Radio Broadcasting Board) .. .. .. .. .. 53,550 0 0 Investments held on behalf of Radio Broadcasting Board .. .. .. 23,000 0 0 Interest accrued on investments .. .. .. .. .. .. 27,446 11 11 Interest accrued on investments held on behalf of Radio Broadcasting Board .. 110 11 9 Loan Conversion Expenses Account .. .. .. .. .. 73,667 16 0 Profit and Loss Appropriation Account .. .. .. .. .. 21,617 8 11 Earthquake Expenditure Suspense .. .. .. .. .. 44,497 10 5 £7,990,665 16 10 £7,990,665 16 10

B.—l [PT. IV].

POST AND TELEGRAPH DEPARTMENT— continued. SAVINGS-BANK BRANCH. Profit and Loss Account fob the Year ended 31st Maech, 1933. Dr. £ a. d. Or. £ s. d. £ s. d. To Interest credited to depositors'accounts .. 1,473,725 15 9 By Interest received .. 1,753,786 17 2 Management expenses .. .. .. 118,559 19 0 Plus interest accrued to Balance carried to Appropriation Account 128,484 14 231 st March, 1933 .. 485,41111 6 2,239,198 8 8 Less interest accrued on 31st March, 1932 .. 532,718 1 6 1,706,480 7 2 Sundry receipts.. .. .. .. 14,290 1 9 £1,720,770 8 11 £1,720,770 8 11 Appropriation Account. Dr. £ s. d. ' Gr. £ s. d. To Savings-bank profits paid to Consolidated Fund 106,992 4 7 By Balance brought forward .. .. .. 63,858 12 3 Balance carried forward .. .. .. 85,351 110 Profit and Loss Account .. .. .. 128,484 14 2 £192,343 6 5- | £192,343 6 5 ! Balance-sheet op the New Zealand Post Office Savings-bank as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d. Balance at credit of depositors'accounts .. 42,028,620 14 8 Cash on hand and at bank .. .. 183,476 11 0 Letters of credit and other liabilities .. 8,885 14 10 Investments .. .. .. .. 42,482,112 16 3 Reserve Fund .. .. .. .. 1,028,143 7 5 Interest accrued on investments .. .. 485,411 11 6 Profit and Loss Appropriation Account .. 85,351 1 10 £43,151,000 18 9 £43,151,000 18 9 A. Marshall, A.K.A.N.Z., Controller of Accounts. G. McNamara, Secretary, Post and Telegraph Department. I hereby certify that the Profit and Loss Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —G. F. C. Campbell, Controller and Auditor-General.

114

B.—l [PT. IV],

PRINTING AND STATIONERY DEPARTMENT. Trading Account for the Year ended 31st March, 1933. Dr. Or. To Paper and materials— £ s. d. £ s. d. By Sales— £ s. d. £ s. d. Stock at beginning .. 27,297 1 9 Manufacturing .. .. 127,108 14 2 Add purchases .. .. 23,797 13 7 Less work in progress, 31st March, 1932 .. 6,39113 0 51,094 15 4 Less stock on hand, 31st 120,717 1 2 March, 1933 .. .. 22,288 8 7 Add work in progress, 28,806 6 9 31st March, 1933 .. 7,074 3 10 Stationery — Stock at beginning .. 11,465 16 2 127,791 5 0 Add purchases .. .. 17,485 1 2 Stationery .. .. 25,594 13 10 Publications .. .. 13,506 15 0 28,950 17 4 Typewriters .. .. 714 16 1 Less stock on hand, 31st 167,607 9 11 March 1933 .. .. 9,069 9 5 Discounts received .. .. .. .. 182 5 6 19,881 7 11 Publications — Stock at beginning .. 3,950 1 4 Add purchases .. .. 15,051 9 1 19,001 10 5 Less stock on hand, 31st March, 1933 .. .. 10,187 1 7 8,814 8 10 Typewriters—■ Stock at beginning .. 47 11 0 Add purchases .. .. 739 12 10 787 3 10 Less stock on hand, 31st March, 1.933 .. .. 148 17 0 638 6 10 Wages (productive) .. .. 44,954 18 8 Wages (establishment) .. 17,007 4 7 Wages (Stationery Office) .. 5,291 8 7 Freight (inward) .. .. 4,019 15 4 Lighting (proportion) .. 277 19 7 Power .. .. .. 692 9 8 Fuel .. .. .. 592 4 1 Water .. .. .. 196 6 0 : 73,032 6 6 Balance transferred to Profit and Loss Account 36,616 18 7 £167,789 15 5 £167,789 15 5 Profit and Loss Account for the Year ended 31st March, 1933. Dr. £ s. d. Or. £ s. d. To Office salaries .. .. .. '.. 4,849 511 By Balance transferred from Trading Account .. 36,616 18 7 Repairs and alterations to buildings and plant 301 0 8 Storing and handling stationery, &c, for other Postage and telegrams .. .. . . 781 2 4 Government Departments .. .. 905 7 8 Freight and cartage (outward) .. .. 1,838 15 5 Commission on sales of publications .. 1,718 16 11 Insurance .. .. .. ■ ■ 77 13 10 Rent receivable .. .. .. .. 333 4 8 Exchange .. .. .. •. 4 10 5 Discounts allowed.. .. . . .. 53 3 2 Telephones (rental) .. .. .. 116 11 0 Medical services .. .. .. ■. 107 2 3 Lighting, &c. (proportion) .. . . .. 28 0 0 Proportion of rent, &c, High Commissioner's Office .. .. .. .. .. 284 0 0 Office expenses .. .. .. .. 305 19 7 Sundry trade expenses- .. .. .. 330 5 0 Audit fee .. .. .. .. 100 0 0 Wages: Charwomen, watchmen, &c. .. 1,780 10 4 Interest on capital .. .. .. 8,603 14 5 Depreciation .. .. .. .. 9,063 0 0 Balance carried down .. .. .. 10,949 13 6 £39,574 7 10 £39,574 7 10 Note. —Interest at the rate of 4£ per cent, has been charged on capital for which the Department has no parliamentary appropriation.

115

B,- 1 I PT. IVI.

PRINTING AND STATIONERY DEPARTMENT— continued. Balance-sheet as at 31st Maech, 1933. Liabilities. Assets. £ s. d. £ s. d. Capital Account — £ s. d. £ s. d. Land .. .. .. .. .. 58,999 0 0 Public Works Fund .. 112,61112 2 Buildings .. .. .. .. .. 50,528 5 9 Consolidated Fund .. 78,099 11 1 Plant and machinery— ■ 190,711 3 3 Composing plant .. .. 1,054 19 0 Creditors— Monotype plant .. .. 12,255 13 2 Departmental .. .. 1,143 5 6 Addressograph plant .. .. 624 15 0 Sundry .. .. '•'•,. - 2,060 9 5 Printing plant .. .. 26,249 14 0 3,203 14 11 Binding plant .. .. 11,975 12 10 Wagesaccrued .. .. .. .. 1,767 5 7 Litho plant .. .. 3,136 410 Bad Debts Reserve .. .. .. .. 172 16 7 Photo plant .. .. 1.734 310 Depreciation Reserve ■ • -.. .. ... 67,923 0 0 Stereotype plant .. .. 1,789 17 9 Writing-off, Suspense Account .. .. 493 17 10 Engine-room plant .. .. 1,564 12 9 Balance, Profit and Loss Account .. .. 10,949 13 6 Miscellaneous plant .. .. 9,623 0 0 70,008 13 2 Furniture, fittings, and office equipment .. 2,314 10 3 Type .. .. .. .. 8,787 10 8 •'••.-■■ Accessories. £s. d. Composing Branch .. .. 3,578 2 1 Monotype Branch .. .. 102 17 3 Addressograph Branch .. 48 0 0 Printing Branch .. .. 108 11 8 Binding Branch .. .. 763 6 10 Litho Branch .. .. 207 9 3 Photo Branch .. .. 76 12 5 Stereotype Branch .. .. 16 811 Engine-room .. .. 66 13 8 Paper-store .. .. .. 66 17 10 ■ 5,034 19 11 Payments in advance .. .. .. 54 0 0 Debtors— Departmental .. .. 5,299 7 5 Sundry .. .. .. 1,388 16 8 6,688 4 1 Work in progress .. .. .. 7,074 3 10 StockOn hand .. .. .. 41,583 2 5 On consignment .. .. 110 14 2 41,693 16 7 Stock, Suspense Account .. .. 451 15 5 Assets to be written off .. .. 42 2 5 Treasury Adjustment Account .. .. 23,544 9 7 £275,221 11 8 £275,221 11 8 Note. —Public Works Department administration expenses (£4B) are included, for which the Department possesses no parliamentary appropriation. E. V. Paul, A.R.A.N.Z., Accountant. I hereby certify that the Eeceipts and Payments, Trading, and Profit and Loss Accounts, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes.' —J. H. Fowler, Deputy Controller and Auditor-General.

116

B.—l [Pt. TV].

PRISONS DEPARTMENT. Geneeal Income and Expenditube Account foe the Yeae ended 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. Rations .. .'. .. .. 23,910 4 8 Rent of departmental buildings .. .. 3,680 311 Clothing, footwear, and equipment .. .. 9,536 10 9 Sundry credits and recoveries .. .. 5,443 17 5 Earnings, wages, and gratuities, prisoners and Balance carried down, representing gross cost of dependants .. .. .. .. 17,692 12 1 departmental upkeep (£94 os. lOd. per prisoner Hospital maintenance and medicines .. .. 1,449 12 9 per annum) .. .. .. .. 156,239 0 7 Transport and travelling expenses .. .. 5,225 15 1 • ' ~ Maintenance, buildings, and grounds .. 1,174 4 11 •• £165,363 1 11 Salaries and allowances .. .. .. 46,625 9 8 ' " Fuel, light, water, &c. ...... 5,827 7 1 £ s. d. Postage, telegrams, stationery, &c. .. .. 1,203 13 11 Prison labour .. .. .. .. 32,285 2 5 Public Account surplus on industries (as per foot--112,645 10 11 note)* .. .. .. •• . • 7,005 610 £ s. d. Net cost, departmental upkeep (£B2 16s. per Prison labour (domestic) .. 21,139 311 prisoner per annum) .. .. .. 137,536 5 1 Less earnings and wages paid.. 17,469 17 3 3,669 6 8 Interest and depreciation .. .. 44,338 9 5 Head Office administration expenses .. .. .. 4,910 11 11 Less surplus, General Store Accounts .. .. 200 17 0 4,709 14 11 £165,363 1 11 £ s. d. Balance brought down .. .. .. 156,239 0 7 Occupational labour (improvements to prison grounds) .. .. .. .. 16,348 19 7 Reduction on revaluation of Wi Tako land .. 4,238 14 2 £176,826 14 4 £176,826 14 4 * Statement of Public Account surplus on industries had nominal labour not been charged.

PRISONS HEAD OFFICE ADMINISTRATION. Income and Expenditure Account foe the Year ended 31st Maech, 193-3. Expenditure. Income. £ s. d. £ s. d. Net expenditure for year — £ s. d. Salaries and allowances .. .. 3,239 11 3 Head Office administration, transferred to General Advertising, books, &c. .. .. 54 4 8 Income and Expenditure Account .. .. 4,910 11 11 Postages, telegrams, printing, and Prisons Board .. .. .. .. 484 17 7 stationery .. .. .. 535 19 5 Office requisites ...... 18 1 0 Transport and travelling expenses . . 360 3 8 Fuel, light, water, and sanitary .. 37 9 4 Grants to Prisoners' Aid Societies .. 115 0 0 Assistance to discharged prisoners ..592 Maintenance of buildings .. .. 0 14 8 Rent of buildings .. .. .. 380 0 0 Interest on capital .. . . 58 16 10 Depreciation of furniture and fittings 98 15 2 Sundry expenses .. .. .. 6 6 9 4,910 11 11 Prisons Board administration (travelling-expenses) .. 484 17 7 £5,395 9 6 £5,395 9 6

117

Net Balances after Labour Public Account charging Labour. Allocation. Surplus. Industry accounts — £ s. d. £ s. d. £ s. d. Blockmaking .. .. ..Dr. 4 8 8 57 4 0 52 15 4 Bootmaking and repairs .. .. Gr. 411 17 6 1,668 10 9 2,080 8 3 Brickworks .. .. ..Dr. 2,635 9 8 16 5 0 2,619 4 8* Farming .. .. .. Dr. 24,142 19 0 19,096 13 1 5,046 5 llf Gardening .. .. ..Dr. 1,629 3 7 1,766 6 8 137 3 1 Laundering .. .. ..Or. 910 11 10 937 17 7 1,848 9 5 Roadwork and transport .. .. Or. 1,087 7 1 5,326 16 6 6,414 3 7 Quarrying .. .. ..Dr. 4,496 15 5 5,359 17 9 863 2 4 Clothing industry .. .. Gr. 1,396 3 5 1,694 0 8 3,090 4 1 Tobacco culture and manufacture .. Or. 68 11 4 191 14 2 260 5 6 Scoria flat roadworks .. ..Dr. 644 18 5 452 7 0 192 11 5* Miscellaneous .. .. ..Or. 30 2 5 86 14 10 116 17 3 Total .. .. .. Dr.29,649 1 2 36,654 8 0 7,005 6 10 * Deficit. t See footnote to Industry Accounts.

B.—l [PT. IV].

PRISONS DEPARTMENT— continued. PROBATION ADMINISTRATION. Income and Expenditure Account fob the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ a. d. Salaries and allowances .. .. .. 2,786 2 0 Net expenditure for year .. .. .. 3,342 6 1 Postages, telegrams, printing, and stationery .. 175 1 2 Rent of buildings .. .. .. .. 120 0 0 Sundry expenses .. .. .. .. 240 5 5 Interest on capital .. .. .. .. 8 3 9 Depreciation on furniture and fittings .. .. 12 13 9 £3,342 6 1 £3,342 6 1 GENERAL STORES (AUCKLAND AND WELLINGTON). Working Account for the Year ended 31st March, 1933. Expenditure. £ s. d. Revenue. £ s. d. Opening stocks in store and in transit .. .. 5,939 610 Raw materials issued to workshops .. .. 5,195 1 3 Manufactured articles received from workshops .. 12,507 0 9 Sales to other Departments .. .. .. 4,811 13 11 Purchases for issue and for manufacture .. .. 8,078 6 2 Miscellaneous stores and manufactures issued to Freight, cartages, postages, &c. .. .. 90 10 11 prisons .. '.. .. .. ... 10,781 5 5 Salaries .. .. .. .. • • 238 6 0 Store charges recovered .. .. .. 504 8 3 Prison labour .. .. .. •• 56 0 0 Closing stocks in store and in transit .. .. 6,088 13 10 Interest on capital .. .. .. .. 270 15 0 Surplus to General Income and Expenditure Account 200 17 0 £27,381 2 8 £27,381 2 8 PAPARUA BLOCK AND TILE MAKING INDUSTRY. Profit and Loss Account for the Year ended 31st March, 1933. Expenditure. Revenue. £ s. d. Opening stocks £ s. d. £ s. d. Sales and issues of blocks and tiles .. .. 189 11 6 Loose tools .. .. .. 4 9 4 Closing stocks— £ s. d. Stock-in-trade .. .. 196 13 1 Loose tools .. .. .. 4 9 4 201 2 5 Stock-in-trade .. .. .. 211 10 11 Materials 73 13 6 216 0 3 Freight and cartage .. .. .. 18 12 0 Loss on working .. .. .. ■. 48 s Prison labour .. .. .. .. 57 4 0 Interest on capital .. .. .. 33 9 6 Depreciation of buildings and plant .. .. 16 1 0 Supervision and officers' labour .. .. .. 918 0 £410 0 5 £410 0 5 BOOTMAKING AND REPAIRING INDUSTRY (AUCKLAND AND INVERCARGILL). Profit and Loss Account for the Year ended 31st March, 1933. Expenditure. Revenue. £ s. d. Opening stocks — £ s. d. Manufactures and repairs .. .. •■ 5,339 910 Loose tools.. .. •• •• ■• 217 11 6 Closing stocks— Work in progress .. .. ■ • . • • 204 14 2 Loose tools .. .. • • • • 199 810 Raw materials used .. .. .. •■ 2,409 8 7 Work in progress .. .. .. •• -"4 5 I Tools, machine parts, and repairs .. .. 25 12 2 Fuel, light, and power .. . • • ■ 21 9 3 Freight and cartage .. .. ■ • ■ • 38 6 8 Sundries .. . ■ • • • • • • 7 12 9 Prison labour.. .. .. •• •• 1,668 10 9 Supervision and officers' labour .. ■ ■ 518 18 0 Interest on capital .. .. • ■ • • 66 10 7 Depreciation on plant and maohinery .. .. 68 11 10 Rent of workshops .. .. • • • • 104 0 0 Net profit on industry for year .. .. .. 411 17 6 £5,763 3 9 £5,763 3 9 RANGIPO PRISON. Farm Development Account for the Year ended 31st March, 1933. Expenditure. Income. Development in progress, Ist April, 1932, brought £ s. d. Value of developed pastures transferred to Land £ s. d. forward .... .. .. •■ 1,157 17 10 Account during year .. .. •• 4,518 0 0 Seeds and manure .. .. •• ..1,229 13 10 Firewood to Institution .. .. ■• 53 10 0 Fencing-wire and trees .. .. ■• 137 7 9 Development in progress at 31st March, 1933, Freight and cartage .. .. .. •• 393 16 5 carried forward .. .. .. .. 838 II 10 Prison labour.. .. .. •• •• 1,839 4 8 Supervision and officers' labour .. .. 557 6 9 Interest on capital .. .. . ■ • • 78 18 1 Depreciation of plant and implements .. .. 15 16 6 £5,410 1 10 £5,410 1 10

118

B.—l [PT. IVJ.

PRISONS DEPARTMENT— continued. RANGIPO PRISON. Farm Working Account fob, the Year ended 31st March, 1933. Expenditure. Income. £ s. d. Opening stocks— £ s . d. Sales and transfers of produce .. .. .. 962 16 11 Live-stock.. .. .. .. .. 2,462 18 0 Horse-labour on development, &c. .. .. 443 17 9 Crops .. .. .. .. .. 615 17 4 Closing stocksStores and tools .. .. .. .. 129 5 0 Live-stock.. .. .. .. .. 2,709 14 11 Purchase and transfers of live-stock .. .. 724 4 9 Crops .. .. .. .. .. 1,390 13 6 Purchase of feed .. .. .. .. 11 17 3 Stores and tools .. .. '.'. '.'. ' 145 16 8 Feed, &c., transferred from farm .. .. 400 0 0 Loss on working, transferred to Institution Account 1,111 9 8 Seeds and manures .. .. .. .. 232 1 4 Horse-shoeing and repairs to harness .. .. 28 16 0 Tools, repairs, and plant maintenance .. .. 62 7 0 Freight and cartage, including use of horses and tractor .. .. .. .. .. 101 2 5 Tractor-expenses .. .. .. .. 77 18 2 Sundries .. .. .. .. .. 9 15 2 Prison labour.. .. .. .. .. 384 8 3 Supervision and officers' labour .. .. 229 18 9 Interest on capital .. .. .. • • 1,260 1 7 Depreciation of buildings, plant, &c. .. .. 33 18 5 £6,764 9 5 £6,764 9 5 Note. —The loss of £1,111 is comprised of nominal charges for supervision and non-public account charges for prisoners' labour and interest on same. HAUTTJ PRISON. Farm Development Account for the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ s d Development in progress at Ist April, 1932, brought Value of developed pasture transferred to Land forward .. .. .. .. .. 3,090 13 4 Account during year .. .. .. 6 947 7 4 Seeds and manure .. .. .. .. 2,166 4 0 Development in progress at 31st March, 1933, Fencing-wire and trees .. .. .. 104 13 6 carried forward .. .. .. .. 3 864 11 8 Freight, cartage, and horse-hire .. .. 508 3 3 Miscellaneous.. .. .. .. .. 128 Prison labour.. .. .. .. .. 3,716 3 1 Supervision and officers'labour .. .. 1,027 2 0 Interest on capital .. .. .. .. 184 18 2 Depreciation of plant and implements .. .. 12 19 0 £10,811 19 0 £10,811 19 0 Farm Working Account for the Year ended 31st March, 1933. Expenditure. Income. £ s. d Opening stocks— £ s . d. Sales and transfers of produce .. .. .. 1,554 15 7 Live-stock.. .. .. .. .. 2,814 4 9 Horse-labour on development, &c. .. .. 607 12 3 Cro P s •• •• ■• .. .. 456 310 Closing stocksStores and tools .. .. .. .. 640 12 10 Live-stock .. .. .. .. 3 095 6 6 Purchase and transfers of live-stock .. .. 599 10 4 Crops .. .. .. .. '44] 18 4 Feed, &c., transferred from farm .. .. 318 0 0 Stores and tools .. .. .. '.'. 557 3 7 Seeds and manure .. .. .. .. 459 2 3 Loss on working, transferred to Institution Account 2,959 11 10 Scouring of wool .. .. .. .. 83 13 5 Tools, repairs, and plant maintenance .. .. 118 4 3 Freight and cartage, including use of horses and tractor .. .. .. .. .. 138 8 6 Tractor expenses .. .. .. ~ 85 15 9 Sundries .......... 11 10 6 Prison labour.. .. .. .. .. 949 9 4 Supervision and officers' labour .. ~ 349 7 0 Interest on capital .. .. .. .. 2,132 2 9 Depreciation of buildings, plant, &c. .. .. 60 2 7 £9,216 8 1 £9,216 8 1 Note.—The loss of £2,959 is comprised of nominal charges for supervision and non-public account charges for prisoners' labour, and interest on same.

119

B.—l [PT. IV],

PRISONS DEPARTMENT— continued. INVERCARGILL BORSTAL INSTITUTION. Farm Working Account for the Year ended 31st March, 1933. Expenditure. Income. £ s. d. Opening stocks— £ s. d. Sales and transfer of produce .. .. .. 5,854 10 0 Live-stock.. .. .. .. .. 2,577 5 3 Sale of firewood and timber .. .. .. 38 16 3 . Crops .. .. ... .. .. 1,751 6 0 Closing stocks—■ Miscellaneous stores and tools - .. .. 392 10 7 Live-stock .. .. .. .. 2,45116 6 Purchase of live-stock .. .. .. .. 366 7 2 Crops .. .. .. .. .. 1,464 19 5 Farm-produce consumed on farm .. .. 1,222 8 2 Miscellaneous stores and tools ~■ .i 341 11 6 Seeds and manures .. ... ~• .. 171 510 Net loss on working .. .. .i • .. 6,894 2 5 Sacks and threshing .. .. .. • .. • 92 9 8 Fencing and trees .. .. .. .. 20 1 7 Horse-shoeing and repairs to harness .. .. 42 17 8 Veterinary services .. .. .. .. 1111 Tools, repairs, and plant maintenance .. .. 60 16 7 Purchase of feed .. .. .. .. 11 16 2 Freight and cartage .. .. .. .. 76 14 11 Fuel and oil .. .. .. .. .. 1 3 5 Purchase of ration potatoes .. .. .. 30 15 4 Rent and rates .. .. .. .. 401 9 7 Dairy expenses .. .. .. .. 67 12 5 Sundries .. .. .. .. .. 83 17 3 Maintenance of farm buildings .. .. 15 8 0 Prison labour.. .. .. .. .. 4,054 3 8 Supervision and officers'labour .. .. 1,636 18 6 Interest on capital .. ~ .. .. 2,227 10 11 Depredation of buildings, plant, and leaseholds .. 1,740 15 6 £17,046 16 1 £17,046 16 1 Note.—The loss of £6,894 is comprised of nominal charges for supervision and non-public account charges for inmates' labour and interest on same. PAPARUA PRISON. Farm Working Account for the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. Opening stocks — Sales and transfers of produce .. .. ■■ 3,776 4 7 Live-stock .. .. .. .. 1,584 7 10 Closing stocks— ' Crops .. .. .. .. .. 1,463 5 1 Live-stock .. .. .. .. 1,713 17 1 Stores and tools .. .. '.. .. 254 16 11 Crops .. .. .. .. •■ 1,919 15 6 Purchase of live-stock .. .. .. 141 8 6 Stores and tools .. .. .. ■. 317 12 0 Purchase of feed .. .. .. .. 196 15 7 Net loss on working .. .. .. .. 2,519 14 3 Farm-produce consumed on farm .. .. 663 4 1 Seeds and manure .. .. .. .. 491 3 3 Fencing and trees .. .. .. .. 23 9 7 Tools, repairs, and plant maintenance .. .. 143 7 9 Horse-shoeing and repairs to harness .... 26 5 4 Veterinary services .. .. .. .. 2190 Tractor expenses .. .. .. .. 148 16 1 Freight and cartage .. .. .. .. 84 18 5 Rent and rates .. .. .. .. 21112 Threshing and packing .. .. .. 140 1 5 Dairy expenses .. .. .. .. 17 9 3 Sundries .. .. .. .. .. 127 16 1 Prison labour .. .. .. .. 2,357 3 9 Supervision and officers' labour .. .. 836 3 0 Interest on capital .. .. .. .. 1,253 10 3 Depreciation of buildings, plant, &c. .. .. 268 11 1 £10,247 3 5 £10,247 3 5 Note.—The loss of £2,519 accrues after charging £3,193, nominal charges for supervision and non-public charges for prisoners' labour and interest on same. WAIKERIA BORSTAL INSTITUTION. Farm Working Account for the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. Opening stocks — Sales and transfers of produce .. .. ■• 15,081 16 7 Live-stock .. .. .. .. 10,817 2 5 Closing stocks — Crops .. .. .. .. .. 3,326 5 2 Live-stock .. .. .. -. 9,223 14 6 Stores and tools .. .. .. .. 1,233 17 2 Crops, &c. .. .. .. .. 3,234 7 2 Apiary .. .. .. .. .. 44 3 0 Miscellaneous stores and tools .. .. 1,414 2 0 Purchase of live-stock .. .. .. 971 18 9 Apiary .. .. .. .. .. 30 2 4 Purchase of feed .. .. .. .. 74 14 10 Net loss on working .. .. .. .. 6,740 710 Farm-produce consumed on farm .. .. 3,731 15 8 Seeds and manure .. .. .. .. 1,346 12 11 Fencing and trees .. .. .. .. 136 11 5 Tools, repairs, and plant maintenance .. .. 188 17 2 Horse-shoeing and repairs to harness .. .. 72 18 7 Freight and cartage, including use of horses .. 270 7 10 '~'.".'.'. Sacks, threshing, and cases .. .. . . 98 9 9 . i Dairy expenses .. .. .. .. 36 4 0 Orchard spray .. .. .. .. 29 17 8 Blacksmithing .. .. .. .. 5137 Sundries .. .. .. .. .. 121 18 10 Prison labour .. .. .. .. 7,574 7 0 Supervision and officers' labour .. .. 2,324 3 6 Interest on capital .. .. .. .. 3,084 9 3 Depreciation of buildings and plant .. .. 188 11 11 £35,724 10 5 £35,724 10 5 Note.—The loss of £6,740 accrues after charging £9,898, 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.

120

16— B. 1 [PT. IV].

B.—l [PT. IV].

PRISONS DEPARTMENT— continued. WT TAKO PRISON. Fabm Working Account foe the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. Opening stocks — Sales and transfers of live-stock and produce .. 2,951 8 2 Live-stock .. .. .. .. .. 794 8 0 Rent of pig-farm .. .. .. .. 10 0 0 Crops, &c. .. .. .. .. .. 1,214 17 0 Horses and motcr-truck charges transferred .. 143 6 0 Miscellaneous stores and tools .. .. 201 10 10 Closing stocks — Purchase of live-stock .. .. .. .. 398 3 10 Live-stock .. .. .. .. .. 811 8 0 Farm-produce consumed on farm .. .. 216 9 11 Crops, &c. .. .. .. .. .. 887 7 0 Purchase of feed .. .. .. .. 45 4 6 Miscellaneous stores and tools .. .. 128 18 10 Seeds and manures .. .. .. .. 325 15 0 Loss on working .. .. .. .. 3,917 13 0 Fencing-wire and trees .. .. .. 7 4 4 Repairs and replacements to tools and implements 38 8 11 Motor-vehicle expenses .. .. .. 107 2 8 Sundry expenses .. .. .. .. 84 4 3 Maintenance of buildings .. .. . . 10 13 9 Dairy expenses .. .. .. .. 3 12 5 Prison labour.. .. .. .. .. 3,777 1 1 Supervision and officers'labour .. .. 1,206 8 0 Interest on capital .. .. .. .. 351 17 8 Depreciation of plant, &c. .. .. . . 66 18 10 £8,850 1 0 £8,850 1 0 Note.—The loss of £3,917 accrues after charging £4,983, nominal charges for supervision and non-public account charges for prisoners' labour and interest on same. In reality, a net cash surplus accrues to Public Account. MINOR KITCHEN GARDENS. Profit and Loss Account for the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. Opening stocks— Sales and transfers of produceTools and stores .. .. .. .. 53 210 Poultry and eggs .. .. .. .. 55 15 0 Live-stock and poultry .. .. .. 202 5 5 Vegetables .. .. .. .. .. 832 6 5 Vegetables and live-stock feed .. .. 399 10 3 Milk and cream .. .. .. .. 346 7 10 Purchase of seeds and manures .. .. .. 85 11 4 Pigs, pork, and beef .. .. .. 181181 Purchase of poultry-feed .. .. .. 22 8 7 Live-stock sales and transfe7:s .. .. 14 7 6 Purchase of cattle-feed and pig-feed .. .. 22 6 Closing stocks— Purchase of live-stock .. .. .. .. 31 9 11 Live-stock and poultry .. .. .. 198 15 0 Feed consumed on farm .. .. .. 123 17 11 Vegetables and live-stock feed .. .. 336 0 0 Tools, repairs to plant, &c. .. .. .. 22 3 Tools and stores .. .. .. .. 48 16 7 Freight, cartage, &c. .. .. .. .. 10 0 6 Net loss on working .. .. .. .. 1,629 3 7 Rent of grazing paddocks .. .. .. 40 0 0 Sundry expenses .. .. .. .. 9 4 8 Prison labour.. .. .. .. .. 1,773 5 6 Supervision .. .. .. .. .. 732 11 5 Interest on capital .. .. .. .. 128 8 3 Depreciation of plant, &c. .. .. .. 27 8 8 £3,643 10 0 | £3,643 10 0 Notb. —The loss of £1,629 accrues after charging £2,506 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 for the Year ended 31st March, 1933. Expenditure. £ s. d. Revenue. Cleaning materials .. .. .. .. 51 210 Laundering for— £ s. d. Mending and sewing materials .. .. .. 1,343 5 3 Institutions .. .. .. .. 533 2 10 Fuel, light, and power .. .. .. 235 11 6 Government Departments .. .. .. 1,448 1 3 Repairs to plant .. .. .. .. 84 14 8 Sewing for general store .. .. .. 2,397 11 1 Cartage laundry-work .. .. .. .. 173 7 8 Sundries .. .. .. .. .. 17 8 5 Prison labour.. .. .. .. .. 937 17 7 Supervision .. .. .. .. .. 489 4 0 Interest on capital .. .. .. .. 71 14 11 Depreciation of buildings and plant .. .. 63 16 6 Net profit for year .. .. .. .. 910 11 10 £4,378 15 2 £4,378 15 2

121

B. —1 [PT. IV].

PRISONS DEPARTMENT— continued. WAIKUNE PRISON: MOTOR TRANSPORT. Profit and Loss Account foe the Year ended 31st March, 1933. Expenditure. £ s. d. Revenue. Opening stocks: Loose tools and stores .. .. 382 3 8 Cartages— £ s. d. £ s. d. Benzine, oil, &c. .. .. .. .. 1,454 1 1 Roadworks and departmental .. 4,423 6 0 Tiros and tubes .. .. .. .. 189 3 7 Other Government Departments .. 968 3 6 Machine parts, tools, repairs, and replacements .. 795 19 8 Sales of benzine, oil, and stores .. 104 0 1 Freight and cartage .. .. .. .. 11 0 8 5,495 9 7 Sundries .. .. .. .. .. 21 13 6 Closing stocks: Loose tools and stores .. .. 305 18 7 Prison labour.. .. .. .. .. 1,164 10 0 Supervision and officers' labour .. .. 297 12 9 Interest on capital .. .. .. .. 72 17 8 Depreciation of motors, plant, &c. .. .. 700 9 0 Net profit on working .. .. .. .. 711 16 7 £5,801 8 2 £5,801 8 2 WELLINGTON PRISON : FLOOR-POLISH, LEAD-HEADED NAILS, AND SANDSOAP INDUSTRIES. Profit and Loss Account for the Year ended 31st March, 1933. Expenditure.. £ s. d. I Revenue. £ s. d. Opening stocks: Loose tools .. .. .. 4 3 4 Manufactured products .. .. .. .. 466 2 1 Raw materials .. .. .. .. .. 274 10 5 i Closing stocks : Loose tools .. .. .. 210 0 Tools and repairs .. .. .. .. 2 10 1 Freight, cartage, and packing .. .. .. 20 6 7 Sundries .. .. .. .. .. 38 7 6 Prison labour .. .. .. .. .. 86 14 10 Supervision .. .. .. .. .. 5 19 4 Interest on capital .. .. .. .. 5 17 7 Net profit for year .. .. .. 30 2 5 £468 12 1 £468 12 1 QUARRYING AND GRAVEL-PIT WORKING (AUCKLAND, NAPIER, NEW PLYMOUTH, PAPARUA). Profit and Loss Account for the Year ended 31st March, 1933. Expenditure. £ s. d. Revenue. £ s. d. Opening stocks: Metal .. ~" .. 1,573 16 11 Sales of metal, &c. .. .. .. .'. 10,402 19 7 Machine parts, tools, and repairs .. .. 690 6 6 Royalty from leases .. . . .. .. 450 0 0 Explosives .. .. .. .. .. 207 4 5 Closing stocks: Metal .. .. .. 1,066 5 1 Lubricants .. .. .. .. '.. 58 7 7 Net loss for year .. .. .. .. 4,496 15 5 Maintenance of quarry buildings .. .. 4 16' Horse-feed and harness expenses .. .. 30 15 10 Tractor expenses .. .. .. .. 106 13 3 Fule, light, power, and water .. .. .. 997 15 2 Freight and cartage .. .. .. .. 1,981 110 Hospital maintenance of accident cases .. .. 59 3 0 Telephone rental .. .. .. .. 15 5 0 Sundry expenses .. .. .. .. 98112 Prison labour .. .. .. .. 5,359 17 9 Supervision .. .. .. .. .. 2,428 12 3 Interest on capital .. .. .. .. 1,467 16 9 Depreciation on buildings, plant, and horses .. 1,336 11 2 £16,416 0 1 £16,416 0 1 Note. — The loss of £4,496 accrues after charging £7,788, nominal charges for supervision and prisoners' labour. In reality, a net cash surplus accrues to Public Account. WAIKUNE PRISON: ROADMAKING AND MAINTENANCE. Profit and Loss Account for the Year ended 31st March, 1933. Expenditure. Revenue. Opening stocks — £ s. d. £ s. d. Roadworks [and labour credits from £ s. d. £ s. d. Horses .. .. .. 219 3 3 other Departments .. .. 9,332 16 6 Stores .. .. .. .. 214 4 7 Sales of metal .. .. .. 438 2 6 Loose tools and harness .. .. 100 18 1 9,770 19 0 534 511 Closing stocks— Horse-feed and expenses .. .. .. 293 13 9 Horses .. .. .. 157 1.0 0 Replacements and repairs to implements and tools 117 14 11 Stores .. .. .. 120 7 3 Freight and cartage .. .. .. .. 3,139 8 9 Loose tools and harness.. .. 104 4 7 Hospital maintenance, accident cases .. .. 260 8 0 — 382 1 10 Sundries .. .. .. .. .. 12 8 1 Prison labour .. .. .. .. 4,095 9 6 Officers'supervision .. .. .. .. 1,271 1 3 Interest on capital .. .. .. .. 35 17 1 Depreciation of plant .. .. .. 17 3 1 Not profit on working .. .. .. 375 10 6 £10,153 0 10 i £10,153 0 10

122

B.—l. [PT. IV].

PRISONS DEPARTMENT— continued. AUCKLAND PRISON: CLOTHING INDUSTRY. Profit and Loss Account foe the Year ended 31st March, 1933. Expenditure. Revenue. Opening stocks— £s. d. £ s. d. Sales to Government Departments and transfers to £ s. d. Completed work and work in progress 53 110 general stores .. .. .. 6,117 11 8 Loose tools .. .. .. 10 19 3 Closing stocks— £ s. d. 64 1 1 Completed work and work in progress 28 4 0 Raw materials .. .. .. . . 2,430 3 6 Loose tools .. .. .. 13 3 5 Cleaning materials .. .. .. .. 15 0 0 41 7 5 Machine parts and repairs .. .. .. 181311 Fuel, light, power, and water .. .. .. 101 Oil Freight and cartage .. .. .. .. 1111 Prison labour.. .. .. .. .. 1,638 0 8 Supervision .. .. .. .. .. 252 0 0 Interest on capital .. .. .. .. 43 0 3 Depreciation of plant and machinery .. .. 33 14 3 Rent of workshop .. .. .. .. 156 0 0 Net profit for year .. .. .. .. 1,396 3 5 £6,158 19 1 £6,158 19 1 TOBACCO CULTURE AND MANUFACTURE INDUSTRY (AUCKLAND AND WAIKERIA). Profit and Loss Account for the Period ended 31st March, 1933. Expenditure. £ s. d. Income. £ s . d. Purchase and transfers of seeds and manures .. 21 8 7 Manufactures to general store .. .. .. 175 9 6 Purchase of raw leaf .. .. .. 99 210 Leaf-sales .. .. .. .. [ ' 27 9 0 Purchase of ingredients .. .. .. 24 5 0 Closing stocks : Raw materials .. .'. 303 15 10 Tools and equipment .. .. .. .. 1 10 0 Freight, cartage, and packing .. .. .. 10 9 8 Sundry expenses .. .. .. .. 11 18 4 Rent of land .. .. .. .. .. 110 0 Prison labour .. .. .. .. .. 191 14 2 Officers' labour and supervision .. .. .. 62 9 3 Interest on capital .. .. .. .. 11190 Depreciation on buildings .. .. .. 1 16 2 Net profit for period .. .. .. .. 68 11 4 £506 14 4 £506 H~l WI TAKO : BRICKWORKS. Income and Expenditure Account for the Year ended 31 st March, 1933. Expenditure. Revenue. £ s d Opening stocks— £ s. d. £ s. d. Royalty and water charges recovered .. .. 10 15 3 Loose tools .. .. .. 38 6 0 Closing stocks— £ s . d. Manufactured bricks .. . . 3 0 0 Loose tools .. .. .. 28 10 10 Sundry stores .. .. .. 16 15 5 Manufactured bricks .. .. 3 0 0 58 1 5 Sundry stores .. .. .. 15 411 Spare parts transferred .. .. .. 254 311 4g ig a Bad debt (Standard Bricks, Ltd.) .. .. 168 1 5 Net loss for year .. .. .. .. 2 635 9 8 Prison labour.. .. .. .. .. 16 5 0 Officers' labour and supervision .. . . 8 2 0 Interest on capital .. .. .. .. 1,129 1 4 Depreciation of buildings and plant .. .. 1,059 5 7 £2,693 0 8 £2,693 0 1 WAIKUNE PRISON: SCORIA FLAT ROADWORKS ACCOUNT. Profit and Loss Account for Six Months ended 31st March, 1933. Expenditure. £ s. d. Revenue. £ s d Horse-lure charges .. .. .. 44 11 3 Credits from Tourist Department .. .. .. 137 15 7 Motor cartages .. .. .. .. .. 77 1 0 Nominal loss on working (labour supervision, &c.) .. 644 18 5 Crusher-hire charges .. .. .. 14 7 6 Sundry expenses .. .. .. .. 59 12 11 Prison labour .. .. .. .. .. 452 7 0 Officers'supervision .. .. .. .. 132 310 Interest on capital .. .. .. .. 2 10 6 £782 14 0 £782~14~^)

123

B.—l [Pt. TV].

PRISONS DEPARTMENT— continued. Balance-sheet as at 31st March, 1933. Liabilities. Assets. Capita] Account— £ s. d. £ s. d. National Development Account £ s. d. £ s. d. Public Works Fund .. 463,477 13 11 Expenditure—Rangitoto IsConsolidated Fund .. 181,961 14 7 land Improvement Account— Departmental (labour im- Expenditure to 31st March, provements) .. .. 335,539 7 8 1932 .. .. .. 13,938 4 6 Expenditure for year ended 980,978 16 231 st March, 1933 .. .. 2,257 15 9 Treasury Adjustment Account 16,196 0 3 (Dr. balance) .. .. 21,776 14 1 Land and buildings— 959,202 2 1 Freeholds .. .. .. 144,138 14 7 Depreciation Reserve .. .. 170,329 13 11 Leaseholds .. .. .. 14,737 7 8 Sundry creditors —■ Taupo land-development cornDepartmental .. .. 631 4 1 pleted .. .. .. 72,413 5 0 Sundry .. .. .. 5,486 5 0 Taupo land-dovelopment in 6,117 9 1 progress.. .. .. 4,703 3 6 Accrued earnings of prisoners.. .. .. 6,558 15 9 Buildings .. .. .. 608,089 8 7 Deposits .. .. .. .. .. 563 17 9 844,081 19 4 Writings-off in Suspense Account .. .. 6,945 11 5 Farm and garden assets — Live-stock.. .. .. 20,204 12 6 Crops .. .. .. 7,544 2 7 Gardens, orchards, and nurseries '.. .. .. 2,607 8 0 Implements and machinery .. 5,659 2 1 Tractors .. .. .. 1,008 18 8 Harness, loose tools, and sundry stores .. .. .. 3,813 6 5 Apiary .. .. .. 30 2 4 40,867 12 7 Miscellaneous industry and institutional assets— Fixed plant .. .. 36,100 4 4 Implements and machinery .- 7,652 17 4 Motor-vehicles .. .. 6,071 1 5 Lighters .. .. .. 1,064 0 0 Loose tools and harness .. 1,582 9 10 Arms and accoutrements .. 808 9 5 Library and school-books .. 807 12 5 Furniture and fittings .. 12,236 11 8 Clothing and bedding .. 14,494 17 7 Band instruments .. .. 230 0 0 Stock - in - trade and raw materials .. .. .. 4,353 5 7 Stocks in general stores .. 6,073 15 1 Stocks in local stores .. 3,306 1 3 Horses in quarries and roadworks .. .. .. 187 10 0 94,968 15 11 Sundry debtors — £ s. d. Departmental .. 1,025 19 11 Sundry .. 2,557 6 2 3,583 6 1 Cash in Deposit Account .. 563 17 9 Butterfat bonuses held on deposit 964 0 11 Expenditure paid in advance .. 58 14 1 Postage-stamps .. .. 96 7 5 Preliminary expenses :" Tobacco " 27 15 6 5,294 1 9 Writings-off in Suspense— Sundry stores and live-stock .. 1,091 17 3 Wi Tako Land Revaluation .. 5,853 14 2 ■ 6,945 11 5 Maintenance of institutions and industries .. .. .. 137,536 5 1 Prisons Board and probation upkeep .. .. .. 3,827 3 8 141,363 8 9 £1,149,717 10 0 £1,149,717 10 0 Note. —The following charges are included in the accounts, for which the Department possesses no parliamentary appropriations : (a) Rental value as assessed by the Justice Department and Public Works Department; (6) interest at 4J per cent, on capital. The cost of erection and maintenance of buildings are appropriated in votes under the control of the Public Works Department. B. L. Dallard, Controller-General of Prisons. Geo. 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 notes and to the comment: No charge for Head Office administration has been made against the various Industry Working Accounts. —G. F. C. Campbell, Controller and Auditor-General.

124

B.—l [PT. IV].

PUBLIC DEBT REDEMPTION FUND. Showing tho Net Cost to the Taxpayers of Debt-reduction under the Repayment of the Public Debt Act, 1925. Revenue Account fob the Year ended 31st March, 1933. Dr. Cr. To Public Debt Repayment Account: Pay- £ s. d. By Interest on Public Debt Redemption Fund — £ s. d. ments from Consolidated Fund— Public Trust .. .. .. 328,736 16 8 J per cent, on public debt outstanding at State Advances .. .. .. 152,284 6 5 31st March, 1932 .. .. .. 1,028,62114 2 Discharged Soldiers Settlement Account.. 411,912 6 7 \ per cent, on public debt redeemed to ■ 31st March, 1932 .. .. .. 37,551 9 4 Total income .. .. 892,933 9 8 3 \ per cent, on public debt redeemed to Excess of expenditure over income .. 443,086 5 5 31st March, 1932 .. .. .. 262,860 5 10 3J per cent, on public debt cancelled during year .. .. .. 6,98659 £1,336,019 15 1 £1,336,019 15 1 Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d. Public Debt Redemption Fund .. .. 19,225,644 10 6 InvestmentsTreasury Adjustment Account .. .. 1,248,647 110 Public Trust Office .. .. .. 7,966,688 11 2 State Advances Office .. .. .. 3,258,955 19 4 Discharged Soldiers' Settlement Account .. 8,000,000 0 0 Interest accrued — Public Trust Office .. .. .. 3,048 14 5 State Advances Office .. .. .. 33,803 210 Discharged Soldiers Settlement Account .. 28,849 6 2 Interest due and unpaid— State Advances Office .. .. .. 37,508 19 2 Discharged Soldiers Settlement Account .. 702,350 13 10 Excess of expenditure over income* .. .. 443,086 5 5 £20,474,291 12 4 £20,474,291 12 4 *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 1932-33. The figure for the financial year 1931-32 was £279,146 2s. lid. 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. PUBLIC SERVICE COMMISSIONER'S OFFICE. Income and Expenditure Account for the Year ended 31st March, 1933. Expenditure. £ s. d. £ s. d. , Income. £ s. d. To Permanent charges: Salaries .. .. 2,041 4 0 j By Examinations .. .. .. .. 331 16 10 Appropriations— Balance carried down .. .. .. 6,444 0 6 Printing and stationery .. 139 16 8 Postage and telegrams .. 60 7 1 Appeal Board .. .. 45 8 10 Sundry payments .. .. 7 6 0 Office fittings and requisites .. 31 3 6 Travelling-expenses .. .. 168 0 10 Salaries .. .. .. 3,639 6 4 Rent .. .. .. 390 0 0 Telephone services .. .. 83 0 3 Advertising .. .. 30 4 0 4,594 13 6 Depreciation .. .. .. .. 139 19 10 £6,775 17 4 £6,775 17 4 £ s. d. £ s. d. To Balance brought down .. .. .. 6,444 0 6 By Recoveries on account of expenditure of Interest on capital .. .. .. 74 2 0 previous years .. .. .. .. 10 0 0 Excess of expenditure over income .. .. 6,508 2 6 £6,518 2 6 £6,518 2 6 Note. —4J per cent, interest on capital is included in the above charges. The office possesses no parliamentary appropriation for this item. Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d. Capital Account .. .. .. .. 1,646 12 11 Office furniture ... .. .. .. 1,646 12 11 Treasury Adjustment Account .. .. .. 5,384 4 3 Stationery on hand .. .. .. .. 50 10 0 Sundry creditors — £ s. d. Official stamps on hand .. .. .. 16 5 11 Post and Telegraph Department .. 1 16 6 Excess of expenditure over income .. .. 6,508 2 6 Other than Government Departments 5 0 10 6 17 4 Depreciation Reserve .. .. .. .. 1,183 16 10 £8,221 11 4 , £8,221 11 4 T. Mark, Secretary, Public Service Commissioner. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. —J. H. Fowler, Deputy Controller and Auditor-General.

125

B.—l [Pt. IV].

PUBLIC SERVICE SUPERANNUATION FUND. Revenue Account foe the Year ended 31st Mabch, 1933. Dr. £ s. d. Cr. To Amount of fund at beginning of year .. 2,888,033 14 10 By Retiring-allowances— £ s. d. Members contributions — To members .. .. .. .. 435,370 6 6 Under section 19 (ordinary) .. .. 225,524 7 9 To widows and children .. .. 36,917 6 3 Transferred from other superannuation Contributions returned — funds .. .. .. .. 895 14 0 I Under section 37 (left service) .. .. 33,425 6 11 Interest on arrears of contributions .. 447 1 11 Under section 42 (death) .. .. 8,766 10 7 Government subsidy— Under section 34 (retirement) .. .. 3,153 0 3 Statutory .. .. .. .. 86,000 00 ! Contributions transferred to other superSpecial, section 16, Finance Act, 1932 annuation funds (section 120) .. .. 239 14 0 (No. 2) .. .. .. .. 38,157 4 5 Interest (section 38, Public Service SuperSection 114, Public Service Superannuation annuation Act, 1927) .. .. .. 119 0 10 Act, 1927 (widows and children) .. 16,230 14 0 Unclaimed moneys recovered .. .. 28 6 5 Interest on investments .. .. .. 151,297 5 9 Expenses— Reimbursement by Treasury on account re- Salaries .. .. . . .. 2,223 8 8 duetion of interest* .. .. .. 15,517 3 10 Medical fees .. .. .. .. 94 10 0 Subsidy, Cook Islands and Samoa .. 649 17 8 Audit fees .. .. .. .. 60 0 0 Fines, fees, and sundries .. .. 241 3 7 Rent .. .. .. .. 164 5 0 Stipendiary Magistrates' Account: Ad- Cleaning .. .. .. .. 45 8 3 ministration expenses recovered .. 60 15 10 Messenger service .. .. .. 35 8 8 Public Trustee's charges .. .. 3,533 8 8 Contingencies.. .. .. .. 7 13 0 Post and Telegraph Department charges .. 967 1 0 Furniture and fittings .. .. .. 19 16 7 Typewriters and other machines (upkeep).. 3 10 11 Legal charges.. .. .. .. 46 17 10 Heating and lighting .. .. .. 131911 Printing and stationery .. .. 174 12 0 Postages, telegrams, and services .. 230 8 3 Balance as at 31st March, 1933 .. ..2,897,415 3 1 £3,423,055 3 7 £3,423,055 3 7 * Payment by Treasury of amount of statutory reduction of interest on mortgage securities, National Expenditure Adjustment Act, 1932, Part 111. Balance-sheet as at 31st March, 1933. Liabilities. Assets. Superannuation Fund Account— £ s. d. Balance due from Revenue £ s. d. £ s. d. Amount invested by the Board .. .. 2,803,570 1 0 Account .. .. 2,897,415 3 1 Contributions due in course of transmission .. 24,540 10 9 Add value of office furni- £ s. d. ture, fittings, and ma- Interest due and outstanding .. 59,505 14 10 chinery .. .. 383 18 1 Interest accrued but not due .. 29,205 16 7 2,897,799 1 2 88,711 11 5 Retiring and other allowances due in course of Subsidy— payment— Cook Islands and Samoa .. .. .. 51 13 2 To members .. .. .. .. 2,778 11 1 Section 114, Public Service Superannuation To widows and children .. .. .. 277 9 2 Act, 1927 .. .. .. .. 160 14 1 Refund of contributions due in course of pay- Cash in hand, Public Trustee .. .. 61,510 2 4 ment— Cash in bank .. .. .. .. 652 2 9 Under section 37 (left service) .. .. 1,321 18 2 Rates, fees, premiums paid on account of mortUnder section 42 (death) .. .. .. 121 17 5 gagors (recoverable) .. .. .. 1,996 5 2 Contributions transferable to other superannua- Office furniture, fittings, and machinery .. 383 18 1 tion funds .. .. .. .. 201 17 11 Contributions transferrable from other superExpenses due in course of payment— annuation funds .. .. .. .. 64 12 0 Heating and lighting .. .. .. 0 14 11 Sundry debtor (Rarotongan Administration) .. 408 8 0 Printing and stationery .. .. .. 25 710 Post and Telegraph charges .. .. 221 6 0 Public Trustee's charges .. .. .. 3,013 22 Contributions paid in advance or in error .. 321 5 4 Balance Government subsidy* .. .. 64,500 0 0 Unclaimed account (contributions, &c.) .. 76 8 5 Post Office Account .. .. .. 10,223 14 6 Sundry creditors .. .. .. .. 1,167 4 8 £2,982,049 18 9 £2,982,049 18 9 * The Government subsidy is paid in January of each year; owing to the change iD the date of the financial year, to show the true position of the fund it is necessary to state this item as a liability. Subsidiary Account. Cost-of-living Bonus paid to Annuitants of the Public Service Superannuation Fund on behalf of the Treasury. Dr. £ s. d. Or. £ s. d. To Amount due, 31st March, 1932 .. .. 3 7 1 By Amount received from Treasury .. .. 2,023 12 11 Amount disbursed for period Ist April, 1932, to 31st March, 1933 .. .. .. 2,020 510 £2,023 12 11 £2,023 12 11

126

B.—l [PT. IV].

PUBLIC SERVICE SUPERANNUATION FUND— continued. Stipendiary Magistrates' Account. Eeveniie Account for the Year ended 31st March, 1933. Dr. £ s. d. Or. £ s. d. To Amount of fund, Ist April, 1932 .. .. 23,377 18 4 By Retiring-allowances .. .. .. 2,775 14 0 Members' contributions, section 63, Public Administration expenses .. .. .. 60 15 10 Service Superannuation Act, 1927 .. 1,796 4 3 Balance as at 31st March, 1933 .. .. 23,695 15 2 Interest on investments .. .. .. 1,358 2 5 £26,532 5 0 £26,532 5 0 Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d. Accumulated fund .. .. .. .. 23,695 15 2 Amount invested by the Board .. .. 23,685 14 5 Contributions due in course of transmission .. 10 0 9 £23,695 15 2 £23,695 15 2 The liability under the provisions of section 9 (2), National Expenditure Adjustment Act, 1932, as amended by sections 24 and 25, Finance Act, 1932-33 (No. 2), has not yet been ascertained. For full details of the wording of the statute see the annual leport. The amount is approximately £60,000. Wellington, 29th June, 1933. R. S. Wogan, 5.F.A.1., Acting Secretary, Public Service Superannuation Board. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby subject to the above departmental note. —G. F. C. Campbell, Controller and Auditor-General.

127

B. —1 [Pt. IV].

PUBLIC TRUST OFFICE. Profit and Loss Account foe the Year ended 31st March, 1933. £ s. d. £ s - d - To Salaries .. .. .. ■• •• 189,830 2 8 By Commission and other income .. .. 255,149 18 0 Overtime .. .. • • • ■ 120 9 5 Service charges— £ s. d. Agents'commission .. 3,602 19 10 Services of High Commissioner 1,010 0 0 Services of General Post Office 785 18 0 5,398 17 10 Audit of books and accounts .. .. 850 0 0 Maintenance of premises and plant: repairs, insurances, &c. .. 7,379 12 9 Rent 1,776 4 3 General charges — Advertising .. • • 24 8 8 Cleaning, lighting, heating, and power .. .. .. 5,656 4 7 Legal expenses .. • • 147 10 3 Rates 760 9 8 Miscellaneous payments .. 323 2 4 Postages and freight .. 4,150 17 10 Stamp duty on receipts and cheques .. .. 1,061 5 5 Telephone subscriptions .. 1,563 13 1 Printing, stationery, and requisites .. .. 5,017 17 4 Travelling-expenses .. 2,507 1 3 Salaries and expenses of Farm Inspectors .. .. 3,501 16 10 Extension of business .. 875 11 1 Salaries of custodians and staff 5,139 9 0 30,729 7 4 Amounts written off under section 43, Public Trust Office Amendment Act, 1913 .. 41118 10 Compassionate allowances to dependants of deceased officers .. . • • • 180 0 0 Depreciation on office premises, furniture, plant, &o. .. 11,271 111 Contribution to subsidy to Public Service Superannuation Fund .. • • • • 3,751 6 4 Land-tax .. .. •• •• 404 0 6 Balance, being net profit for year, transferred to Appropriation Account .. .. •• 3,046 16 8 £255,149 18 6 £255,149 18 6 Profit and Loss Appropriation Account for the Year ended 31st March, 1933. £ s. d. £ b. d. To Balance 18,614 9 7 By Profit and Loss Account— „„.«,« ° Balance transferred .. .. ■■ d,U4O to 8 Balance 15,567 12 11 £18,614 9 7 £18,614 9 7 £ s. d. To Balance •• 15,567 12 11

128

B.—l [PT. IVI.

PUBLIC TRUST OFFlCE— continued. Balance-sheet of the Public Trust Office as at 31st March, 1933. Liabilities. Assets. & s. d. £ s. d. £ B . <j. Amounts held in Common Freehold and leasehold premises and sites .. 442,650 7 9 Fund for sundry estates Furniture and plant, &c. .. .. .. 46,454 10 9 and funds .. ..25,164,119 18 2 Stationery and stores, &c. .. .. .. 5,278 14 9 Amounts held for special Stocks, bonds, and debenmvestment on behalf of tures (book value)— £ s. d. certain funds, but not yet Government securities .. 2,216,868 4 8 invested .. .. 81,298 12 10 Rural Intermediate Credit Amounts specially invested Board debentures .. 64,850 0 0 on behalf of certain Land Settlement Finance estates and funds ..11,570,522 18 7 Act debentures .. 25,500 0 0 36,815,941 9 7 Local bodies'debentures 7,796,054 17 6 Sundry creditors, including 10 103 273 22 accounts passed for pay- Mortgages, &c. (book value) 13,711,647 12 2 ment but not yet paid .. .. 116,826 2 1 Less reserve .. .. 59,408 19 10 Reserve in respect of ex- 13 Q52 238 12 4 enemy-property moneys 16,261 6 5 Advances for protection of Special reserve for securities 36,211 7 8 securities acquired or in General Legal Expenses possession, &c. .. .. 36,211 7 8 Account .. .. 13,455 0 9 Properties acquired (book Investment Fluctuation Ac- value) .. .. 189 705 16 9 count.. .. .. 97,909 15 9 Less reserve .'.' '.'. 15',857 9 0 163,837 10 7 173,848 7 9 Assurance and Reserve Fund .. 427,346 1 3 Advances (on overdraft) to estates and accounts (book value).. .. 692,366 3 9 Less reserve .. .. 846 18 1 691,519 5 8 Interest and rent accrued, due, and overdue — Interest accrued up to 31st March, 1933, but not yet due, and interest overdue .. 775,034 1 9 Rent due or accrued .. 482 18 2 775,516 19 11 Less reserve .. 94,196 10 7 681,320 9 4 Sundry debtors .. .. .. .. 16,479 0 5 Cash in hand, on current account, and on deposit in New Zealand, Sydney, and London .. 54,204 1 8 Investments of reserve for mortgages —Mortgages, &c. .. .. .. .. 34,382 11 9 Special investments (book value) held on behalf of certain estates and funds— £ s. d. Government securities .. 2,583,876 10 4 Rural Intermediate Credit Board debentures .. 29,000 0 0 Rural Advances bonds .. 2,245,357 15 0 Land Settlement Finance Act debentures .. 2,000 0 0 Local bodies'debentures 1,468,688 14 2 Private debentures and shares .. .. 30,867 7 4 Realty .. .. 600 0 0 Mortgages .. .. 5,047,991 8 5 Mortgage securities acquired .. .. 27,703 14 9 Loans .. .. 491 14 11 Savings-banks accounts 1,202 1 1 Overdue interest on special investments .. 132,743 12 7 11,570,522 18 7 Profit and Loss Appropriation Account .. 15,567 12 11 £37,523,951 3 6 £37,523,951 3 6 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.

17— B. 1 [PT. IV].

129

B.—l [Pt. IV].

Note.—Unopened lines are under the control of the Public Works Department, and all expenditure out of the Public Works Fund in connection therewith is included in the accounts of that Department.

NEW ZEALAND GOVERNMENT RAILWAYS. Capital Account as at 31st March, 1933.

130

lessIssltewitoo?a?dSsion Year ended 31st March, 1933. Total to 31st March, Total to 31st March, year ended Total to 31st March, for Depreciation. > ly66 - wi2 - dlst March, 1933. IV66. Expenditure. £ s. d. £ s. d.l £ s. d. £ s. d. £ s. d.| Receipts. £ s. d.| £ s. d. £ s. d. Permanent - way, works, buildings, 48,342,650 1 3i .. 89,606 8 9 From General Government machinery, and plant (lines open Funds — for traffic) Public Works Fund .. 50,522,584 15 5 398,111 7 0 50,920,696 2 5 Deduct assets written off .. 1,547,407 7 6 .. 50,791 2 5 Wellington-Hutt Railway Im- 228,373 5 5 1 .. 228,373 5 5 46,795,242 13 9 38,815 6 446,834,058 0 l! provement Account Rolling-stock .. .. .. .. .. 166,865 4 2 Railways Improvement Ac- 641,275 7 8 .. 641,275 7 8 Deduct assets written off .. .. .. 74,438 15 1 count, 1904 10,412,361 5 0 92,426 9 110,504,787 14 1 Railways Improvements Autho- 8,648,618 6 10 .. 8,648,618 6 10 New lines in course of construction by rization Act 1914 Account Public Works Department and Consolidated Fund .. 4,296 7 10 .. 4,296 7 10 charged against — Westport Harbour Loans .. 328,190 0 0 .. 328,190 0 0 1. Rail ways "improvement Autho- .. 1,133,923 16 .. .. 1,133,923 1 6 Works constructed from Grey- 47,508 0 0 .. 47,508 0 0 rization Act 1914 Account mouth Harbour Board funds 2. Public Works Fund: Railways— .. 195,634 6 5 .. 118,042 4 1 313,676 10 6 Works constructed by provinces 1,787,741 0 0 .. 1,787,741 0 0 Improvements and additions and Midland Railway Co. at to open lines valuation : j Lake Wakatipu steamer service .. .. 31,560 14 11 .. .. 31,560 14 11 62,208,587 3 2 398,111 7 0 62,606,698 10 2 Road motor services .. .. .. 69,344 9 9 4,974 19 7 .. Deduct accrued depreciation and 10,400,000 0 0 .. 10,400,000 0 0 Deduct assets written off .. .. .. 4,981 3 9 Or. 6 4 2 69,338 5 7 other losses of capital written off in accordance with sub58,638,066 11 4 .. 249,277 15 458,887,344 6 8 section (2), section 23, of the Deduct accrued depreciation on the Government Railways existing assets — Amendment Act, 1931 Way and works .. .. 4,644,999 14 3 Deduct repayments to capital 439,189 16 8 323,422 12 8 762,612 9 4 Less full life assets as at 31st 1,547,407 7 6 in respect of depreciation March, 193L written of 51,369,397 6 6 74,688 14 4 51,444,086 0 10 3,097,592 6 9 .. 109,802 17 7 Advances to Capital Account from .. 31,262 16 7 31,262 16 7 Rolling-stock .. .. 4,076,396 6 10 .. 225,388 4 11 Working Railways Account Lake Wakatipu steamers .. 13,618 12 8 .. 426 0 0 Outstanding liabilities — Road motors .. .. 25,576 0 0 .. 4,577 0 0 Railways Department .. .. 286 7 7 286 7 7 7,213,183 6 3 340,194 2 6 7,553,377 8 9; Public Works Department .. .. 5,314 4 0 5,314 4 0 Or. 90,916 7 2 51,333,966 17 11 Add Depreciation Reserve Account .. .. .. 146,982 11 1 146,982 11 1 unexpended balance at 31st March, 1933 51,424,883 5 l| 56,066 3 1151,480,949 9 0 51,369,397 6 6 111,552 2 651,480,949 9 0

B.—l [Pt. IV].

NEW ZEALAND GOVERNMENT RAlLWAYS—continued. General Balance-sheet as at 31st March, 1933. Liabilities. Assets. Sundry creditors— Sawmills, bush areas, and stocks £ s. d. £ s. d. General creditors (including £ s. d. £ s. d. of timber .. .. .. 207,919 3 8 unpaid wages) and credit Stores and material on hand — balances .. .. 322,471 5 9 Stores Branch .. .. 526,447 5 0 Government Departments.. 31,853 13 4 Subsidiary services .. 6,992 2 7 354,324 19 1 . 533,439 7 7 Collections for refund to— Sundry assets— Harbour Boards, shipping Advertising Service .. 32,251 12 3 companies, and other Refreshment Service .. 30,517 2 11 carriers .. .. 12,262 1 2 Road Motor Service .. 180 18 1 Government Departments.. 3,748 8 7 Housing improvement .. 14,962 1 7 16,010 9 9 ; 77,911 14 10 Items to be written off on Sundry debtors — receipt of parliamentary Advances to capital .. 31,262 16 7 authority .. .. .. 3,112 19 2 Government Departments .. 6,103 2 0 Advances —Housing scheme General Reserve .. .. 1,144,552 17 8 under Government RailDepreciation Reserve .. 146,982 11 1 ways Amendment Act, Renewals Reserve .. .. 565,562 0 6 1927— Insurance Reserves — Section 15 (2), Stato adEire .. .. .. 64,754 110 vances .. .. 11,540 0 0 Workers'compensation .. 20,222 2 3 Section 15 (5), Railway Slips, Floods, and Accidents 76,042 9 8 employees.. .. 2,869 16 5 2,018,116 3 0 Work in progress, sundry Betterment Reserve—Refresh- debtors, and debit balances 106,177 5 7 ment Branch .. .. .. . 3,998 10 9 157,953 0 7 Sick Benefit Fund .. .. .. 21,219 9 8 Accrued interest on investments .. 6,625 12 1 Outstanding at stations — Cash in hand .. .. 29,087 17 6 Freights, &c, owing by Government Departments .. 25,727 910 Freights, &c, owing by sundry debtors .. .. 112,688 5 4 167,503 12 8 Working Railways Investments .. 786,080 6 0 Sick Benefit Fund Investments .. 20,628 1 8 Cash in Working Railways Account .. .. .. .. 458,721 12 4 £2,416,782 11 5 £2,416,782 11 5 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 note and to the exception that the cost of exchange in respect of payments made in London for the purposes of these accounts has not been charged to the accounts but has been borne by the Consolidated Fund. —G. F. C. Campbell, Controller and Auditor-General.

131

B.—l [Pt. IV].

NEW ZEALAND GOVERNMENT RAILWAYS— continued. Income and Expenditure of the Whole Undertaking for the Year ended 31st March, 1933.

Net Revenue Account.

132

Year 1932-33. Year 1931-32. Statement No. Gross Revenue. Expenditure. Net Revenue. Gross Revenue. Expenditure. Net Revenue. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Eailway operation .. .. .. .. 3 5,339,075 5 10 4,833,754 7 1 505,320 18 9 5,788,965 2 2 5,301,652 11 6 487,312 10 8 Lake Wakatipu steamers .. .. .. 4 7,864 8 10 8,199 13 10 Dr. 335 5 0 8,012 15 3 10,068 0 9 Dr. 2,055 5 6 Refreshment service .. .. .. .. 5 69,505 0 4 66,576 15 4 2,928 5 0 82,233 18 3 80,553 2 7 1,680 15 8 Book-stall service .. .. .. .. 5a 12,384 15 6 11,315 0 1 1,069 15 5 6,791 8 3 5,78117 3 1,009 11 0 Advertising service .. .. .. .. 6 33,613 9 1 29,936 12 8 3,676 16 5 39,31114 2 36,413 16 5 2,897 17 9 Dwellings .. .. .. - .. .. 7 137,575 4 8 145,786 9 5 Dr. 8,211 4 9 138,724 18 4 149,974 0 4 Dr. 11,249 2 0 Buildings occupied by refreshment service, book- 8 16,224 4 10 10,166 9 7 6,057 15 3 17,822 7 8 10,820 8 9 7,001 18 11 stall proprietors, &e. Road motor services .. .. .. .. 9 78,644 3 3 78,123 9 6 520 13 9 72,740 3 1 75,690 12 6 Dr. 2,950 9 5 Miscellaneous revenue .. .. .. .. 339,516 14 8 .. 339,516 14 8 354,345 7 7 .. 354,345 7 7 6,034,403 7 0 5,183,858 17 6 .. 6,508,947 14 9 5,670,954 10 1 Total net revenue to Net Revenue Account .... .. .. 850,544 9 6 .. .. 837,993 4 8

— Dr. 1932-33. 1931-32. Cr. 1932-33. 1931-32. £ s. d. £ s. d. £ s. d. £ a. d. To Interest charges .. .. .. .. 2,230,655 4 10 2,221,465 8 0 By Net earnings before charging interest on capital.. 850,544 9 6 837,993 4 8 Reduction on account of interest charges, vide 1,380,110 15 4 1,383,472 3 4 Section 14, Finance Act, 1930 2,230,655 4 10 2,221,465 8 0 2,230,655 4 10 2,221,465 8 0

B.—l [Pt. IV].

NEW ZEALAND GOVERNMENT RAILWAYS— continued. Income and Expenditure in respect of Railway Operation for the Year ended 31st March, 1933.

133

3 Per Cent, of -g Per Cent, of „„„„„„ -S Operating Revenue. »3 . Operating Revenue. EXPENDITURE. J 1932-33. 1931-32. REVENUE. Jig 1932-33. 1931-32. $ 1932-33. 1931-32. | 1932-33. 1931-32. £ s. d. £ s . <2. £ s. d. £ s. d. Maintenance of way and works .. A 931,272 15 10 997,629 7 11 17-44 17-23 Passengers, ordinary .. .. 17 1,031,103 3 0 1,138,940 2 10 19-31 19-68 Maintenance of signals and electrical ap- B 105,586 13 7 107,583 16 0 1-98 1-86 Passengers, season tickets .. 17 176,192 15 1 200,649 4 1 3-30 3-47 pliances Parcels, luggage, and mails .. 17 283,822 7 6 316,245 3 1 5-32 5-46 Maintenance of rolling-stock .. .. C 1,188,474 15 3 1,270,584 15 5 22-26 21-94 Goods .. .. .. ..17 3,745,777 5 0 4,019,599 6 7 70-16 69-43 Examination, lubrication, and lighting of D 52,651 16 5 59,618 13 10 0-99 1-03 Labour, demurrage, &c. .. .. 17 102,179 15 3 113,531 5 7 1-91 1-96 vehicles Locomotive transportation .. .. E 1,062,149 2 0 1,195,150 10 5 19-89 20-64 Traffic transportation .. .. .. F 1,255,279 10 1 1,424,520 5 4 23-51 24-60 General charges .. .. .. G 61,25119 0 69,279 18 9 1-15 1-20 £ s. d. Superannuation subsidy 184,036 19 10 Less amount allocated to subsidiary services, &c. .. .. 6,949 4 11 G 177,087 14 11 177,285 3 10 3-32 3-06 Total operating expenses .. .. 4,833,754 7 1 5,301,652 11 6 90-54 91-56 Net operating revenue .. .. 505,320 18 9 487,312 10 8 9-46 8-44 5,339,075 5 10 5,788,965 2 2 100-00 100-00 .. 5,339,075 5 10 5,788,965 2 2 100-00 100-00

b.—i itt. rvi.

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.

134

Per Cent, of Per Cent, ol Revenue. Revenue. EXPENDITURE, 1932-38. 1931-32. REVENUE. 1932-33. 1931-32. 1932-33. 1931-82. 1932-33. 1931-32. £ £ £ £ Salaries and wages, shore staff .. 829 1,233 10-54 15-39 Ordinary passengers .. 2,810 3,089 35-73 38-55 Salaries and wages, steamer staff 3,401 4,504 43-24 56-20 Season tickets .. .. 50 81 0-64 1-00 Coal and stores .. .. 1,541 1,874 19-60 23-39 Parcels, luggage, and mails .. 892 921 11-34 11-49 Repairs, steamers .. .. 733 389 9-31 4-86 Goods .. .. .. 4,083 3,898 51-92 48-65 Repairs, wharves, &c... .. 166 467 2-11 5-83 Miscellaneous .. .. 30 24 0-37 0-31 Insurance, depreciation, &c. .. 767 820 9-76 10-23 7,437 9,287 94-56 115-90 ' 7,865 8,013 100-00 100-00 Operating profit .. .. 428 .. 5-44 .. Operating loss .. .. .. 1,274 .. 15-90 7,865 9,287 100-00 115-90 7,865 9,287 100-00 115-90 Operating loss .. .. ..1,274 .. 15-90 Operating profit .. .. 428 .. 5'44 Payments to railway revenue— Interest on capital .. .. 763: 781 9-70 9-75 Net loss .. .. .. 335 2,055 4-26 25-65 763 2,055 970 25-65 763 2,055 9-70 25-65

Per Cent, of Revenue. EXPENDITURE. 1932-33. 1931-32. REVENUE. 1932-33. 1931-32. 1932-33. 1931-32. £ £ £ £ Salaries and wages .. .. 21,824 28,570 31-40 34-74 Receipts from refreshment-rooms .. 69,505 82,234 Provisions consumed .. .. 24,981 29,664 35-94 36-07 Light, fuel, and water .. 1,705 2,415 2-45 2-94 Renewals and depreciation .. 2,000 1,632 2-88 1-99 Insurance and miscellaneous .. 2,921 4,466 4-20 5-43 53,431 66,747 76-87 81-17 Operating profit .. .. 16,074 15,487 23-13 18-83 69,505 82,234 100-00 100-00 69,505 82,234 I Payments to railway revenue — Interest on capital .. .. 1,129 1,291 1-62 1-57 Operating profit .. .. .. 16,074 15,487 Rent .. .. .. 9,100 9,100 1310 11-07 Freights and fares .. .. 2,917 3,415 4-19 4-15 Net profit .. .. .. 2,928 1,681 4-22 2-04 16,074 15,487 23-13 18-83 16,074 15,487

Per Cent, of Revenue. EXPENDITURE. 1932-33. 1931-32. - REVENUE. 1932-33. 1931-32. 1932-33J 1931-32. £ £ £ £ Wages .. .. .. 1,249 867 10-08 12-77 Receipts .. .. .. .. 12,385 6,792 Stores .. .. .. 8,651 4,729 69-86 69-63 Miscellaneous .. .. 177 169 1-43 2-48 10,077 5,765 81-37 84-88 Operating profit .. .. 2,308 1,027 18-63 15-12 12,385 6,792 100-00 100-00 12,385 6,792 Payments to railway revenue— Rents .. .. .. 1,238 16 9-99 0-24 Operating profit .. .. .. 2,308 1,027 Rail freights .. .. .. 1 .. 0-01 Net profit .. .. .. 1,070 1,010 8-64 14-87 2,308 1,027 18-63 15-12 2,308 1,027

B.—l [PT. IV].

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

Income and Expenditure in respect of Departmental Dwellings.

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

135

Per Cent, of Revenue. EXPENDITURE. 1932-33. 1931-32. REVENUE. 1932-33. 1931-32. 1932-33. 1931-32. £ £ £ £ Salaries, wages, and allowances 5,531 8,465 16-45 21-53 Advertising-signs, publications, &e... .. 33,613 39,312 Stores and materials .. .. 1,100 1,220 3-27 3-10 Office and general expenses .. 2,144 2,966 6'37 7-55 Insurance and depreciation .. 10,097 11,071 30-05 28-16 18,872 23,722 56-14 60-34 Operating profit .. .. 14,741 15,590 43-86 39-66 33,613 39,312 jl00-00 100-00 33,613 39,312 Payments to railway revenue— Interest on capital .. .. 1,413 1,697 4-20 4-32 Operating profit .. .. .. .. 14,741 16,590 Rent of premises and sites .. 8,607 9,742 25-61 24-78 Commission .. .. 780 960 2-32 2-44 Freights .. .. .. 264 293 0-79 0-75 Net profit .. .. .. 3,677 2,898 10-94 7-37 14,741 15,590 43-86 39-66 14,741 15,590

Per Cent, of He venue. EXPENDITURE. 1932-33. 1931-32. — REVENUE. 1932-33. 1931-32 1932-33. 1931-32. £ £ £ £ Wages and charges .. .. 31,702 38,079 23-04 27-45 Rentals .. .. .. .. 137,575 138,725 Materials .. .. .. 12,036 9,797 8-75 7-06 Insurance .. .. .. 3,724 3,795 2-71 2-74 Depreciation .. .. 28,867 27,694 20-98 19-96 76,329 79,365 55-48 57-21 Operating profit .. .. 61,246 59,360 44-52 42-79 137,575 138,725 100-00 100-00 137,575 138,725 Payments to railway revenue— Operating profit .. .. ... 61,246 59,360 Interest .. " .. .. 69,457 70,609 50-49 50-90 Net loss .. .. .. .. 8,211 11,249 69,457 70,609 50-49 50-90 69,457 70,609

Per Cent, of Revenue. EXPENDITU11B. 1932-33. 1931-32. REVENUE. 1932-33. 1931-32. 1932-33. 1931-32. £ £ £ £ Wages and charges .. .. 607 701 5-66 3-93 Rentals .. .. .. .. 16,224 17,822 Materials 196 158 1-21 0-89 Insurance and depreciation .. 3,375 3,610 18-88 20-26 4,178 4,469 25-75 25-08 Operating profit .. ..12,046 13,353 74-25 74-92 16,224 17,822 100-00 100-00 16,224 17,822 ( , „ Payments to railway revenue— I Operating profit .. ... .. 12,046 13,353 Interest .. .. .. 5,988 6,351 36-91 35-63 Net profit .. .. 6,058 7,002 37-34 39-29 12,046 13,353 74-25 74-92 12,046 13,353

B.—l [PT. IV].

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

Railway Employees' Sick Benefit Society. Income and Expenditure.

136

Per Cent, of Per Cent, of Reyenue. Revenue. EXPENDITURE. 1932-33. 1931-32. REVENUE. 1932-33. 1931-32. 1932-33. 1931-32. 1932-33. 1931-33. . £ £ £ £ Superintendence — Salaries and 5,876 7,309 7-47 10-05 Passengers .. .. .. 77,529 71,589 98-58 98-42 office expenses Parcels and mails .. .. 1,016 934 1-29 1-28 Maintenance charges .. .. 11,537 13,177 14-67 18-10 Advertising .. .. 99 217 0-13 0-30 Running-expenses .. .. 39,325 37,481 50-00 51-53 License fees .. .. .. 2,814 2,623 3-58 3-6.1 Insurance and depreciation .. 16,694 12,995 21-23 17-87 76,246 73,585 96-95 101-16 78,644 72,740 100-00 100-00 Operating profit .. .. 2,398 .. 3-05 .. Operating loss .. .. .. 845 .. 1-16 78,644 73,585 100-00 101-16 78,644 73,585 100-00 101-16 Operating loss .. .. .. 845 .. 1-16 Operating profit .. .. 2,398 .. 3-05 Payments to railway revenue— Net loss .. .. .. .. 2,950 .. 4-05 Interest on capital .. .. 1,877 2,105 2-39 2-89 Net profit .. .. .. 521 .. 0-66 2,398 2,950 3-05 4-05 2,398 2,950 3-05 4-05

Expenditure. I 1932-38. 1931-32. j Income. 1932-33. 1931-32 £ £ £ £ To Sick pay paid to members .. .. 18,310 22,566 By Contributions .. .. .. .. 16,229 18,330 Balance carried down, being excess of income 6,604 4,374 Entrance fees .. .. .. .. 37 15 over expenditure Interest on investments .. .. 648 595 Subsidy as per section 5, subsection (1), of 8,000 8,000 Government Railways Amendment Act, 1928, charged to Working Railways Account 24,914 26,940 24,914 26,940 To Balance accumulated funds as at 31st March 21,214 14,610 By Accumulated funds brought forward on 14,610 10,236 1st April Balance brought down .. .. .. 6,604 4,374 21,214 14,610 21,214 14,610 Balance-sheet. Liabilities. £ £ Assets. £ £ Accumulated funds .. .. .. 21,214 14,610 Investments .. .. .. .. 20,628 14,180 Siok pay due not paid .. .. 6 10 Cash in Working Railways Account .. . . 592 438 Contributions outstanding at 31st March .. 2 21,220 14,620 21,220 14,620

B.—l TPT. IVI.

NEW ZEALAND GOVERNMENT RAlLWAYS— continued. RENEWALS, DEPRECIATION, AND EQUALIZATION RESERVE ACCOUNTS. General Reserve Account. £ s. d. By Balance .. .. .. £1,144,552 17 8 Insurance Reserve Account. Expenditure. £ s. d. I Income. £ s. d. To Losses .. .. .. .. 2,277 4 4I By Balance from previous year.. .. 53,867 6 4 Upkeep Railway fire brigades and fire Premiums debited to working-expenses 14,145 17 6 appliances .. .. .. 981 17 8 Balance .. .. .. .. 64,.754 1 10 £68,013 3 10 £68,013 3 10 By Balance .. .. .. .. £64,754 1 10 Workers' Compensation Reserve Account. Expenditure. £ s. d. Income. £ s. d. To Accident payments .. .. 28,409 1 10 By Balance from previous year.. .. 18,275 16 10 Balance .. .. .. .. 20,222 2 3 Premiums debited to working-expenses 30,355 7 3 £48,631 4 1 £48,631 4 1 By Balance .. .. .. .. £20,222 2 3 Slips, Floods, and Accidents Equalization Reserve Account. Expenditure. £ s. d. Income. £ s. d. To Repairs to bridges, slips, and washouts 7,932 12 9 By Balance from previous year.. .. 63,837 2 5 Balance .. .. .. .. 76,042 9 8 Contributions debited to workingexpenses .. .. .. 20,138 0 0 £83,975 2 5 £83,975 2 5 ! By Balance .. .. .. .. £76,042 9 8 Betterments Reserve Account. £ s. d. By Balance .. .. .. .. £3,998 10 9 Renewals Reserve Account. Expenditure. £ s. d. Income. £ s. d. To Relaying of track .. .. .. 105,076 19 9 By Balance from previous year.. .. 474,506 1 5 Signal and electrical equipment .. 32,872 1 2 Contributions debited to workingBalance .. .. .. .. 565,562 0 6 expenses .. .. .. 226,813 0 0 Interest .. .. .. .. 2,192 0 0 £703,511 1 5 £703,511 1 5 By Balance .. .. .. ..£565,562 0 6 Depreciation Reserve Account. Expenditure. £ s. d. ' Income. £ s. d. To Capital repayments .. .. 323,422 12 8 By Contributions debited to workingBalance .. .. .. .. 146,982 11 1 expenses — Bridges, buildings, &c. .. .. 100,630 0 0 Rolling-stock .. .. .. 299,827 0 0 Locomotive workshops and plant .. 32,353 0 0 Dwellings .. .. .. 28,037 0 0 Road motors .. .. .. 9,558 3 9 £470,405 3 9 £470,405 3 9 By Balance.. .. .. ..£146,982 11 1

18— B. l [Pp. IV].

137

B. 1 tPt. IV].

GOVERNMENT RAILWAYS SUPERANNUATION FUND. Statement of Accounts in accordance with Section 123, Government Railways Act, 1926. Receipts and Payments Account' for the Year ended 31st March, 1933. Dr. Receipts. £ s. d. Or. Payments. £ s. d. To Contributions by staff .. .. .. 124,373 18 4 By Balance due to Public Trustee .. .. 26,393 10 1 Contributions by contingent contributors .. 1,450 12 5 Retiring-allowances paid to members .. 423,477 19 11 ]Tj nes ~ .. .. .. .. 124 15 0 Allowances to widows and children .. 27,949 17 0 Receipts from Working Railways Account — Contributions refunded to members who have Subsidy .. .. .. .. 170,000 0 0 left the service.. .. .. .. 26,042 0 6 Increased allowances to widows and children 12,526 13 1 Contributions refunded to contingent members Cost-of-living bonus to annuitants .. 1,705 7 6 who have left the service .. ... 1,785 19 9 Payment of subsidy from the New Zealand Payments to legal representatives of deceased Railway Officers' Institute, on account of beneficiaries under section 120 (c) of GovernRichard Hampton .. .. .. 20 11 9 ment Railways Act, 1926 .. .. 1,479 7 5 Payment of subsidy from the New Zealand Contributions transferred to other funds .. 761 19 9 Railway Tradesmen's Association, on ac- Travelling-expenses of Board members .. 100 1 6 count of Samuellngram .. .. 21 9 10 Public Trust commission .. .. .. 1,579 6 3 Interest— £ s. d. Rates and fees paid on account of mortgagors Investments .. .. 64,508 19 7 (recoverable) .. .. .. .. 41 9 0 Treasury Department .. 8,553 2 9 Audit Office charges .. .. .. 50 0 0 73,062 2 4 Salaries .. .. .. .. 1,075 19 1 Investments .. .. .. .. 132,451 010 Postages .. .. .. .. 185 15 9 Commission on collection of Government Life Printing and stationery .. .. .. 22 6 6 Insurance premiums .. .. .. 47 10 5 Payment to annuitants by way of cost-of-living Insurance premiums .. .. .. 7 13 bonus .. .. .. .. 1,491 15 4 Balance of receipts over disbursements .. 3,353 14 5 £515,791 2 9 £515,791 2 9

138

B.—l [Pt. IVj

GOVERNMENT RAILWAYS SUPERANNUATION FUND— continued. Statement of Accounts, etc.— continued. Revenue Account for the Year ended 31st March, 1933.

139

EXPENDITURE. 1932-33. 1931-32. INCOME. 1932-33. 1931-32. I I £ s. d. £ s. d. £ s. d. £ s. d. To Retiring-allowances to members .. .. .. | 423,567 19 10 346,527 1 3 By Members'contributions .. .. .. .. 143,984 4 9 141,685 3 2 Allowances to widows and children .. .. .. 28,027 5 0 27,147 18 6 Members'contributions on account of casual service .. .. 554 0 5 Refund of total contributions .. .. .. .. 25,836 2 2 20,752 3 0 Fines .. .. .. .. .. .. 124 15 0 49 10 0 Refund of contributions in excess of allowances drawn bv 1,479 7 5 449 16 2 Subsidies — deceased beneficiaries Working Railways .. .. .. .. 170,000 0 0 170,000 0 0 Contributions on account of casual service (members resigned) 29 0 4 .. Working Railways on account of increased allowances 12,545 4 6 12,200 5 1 Transfers to other funds .. .. .. .. 756 8 10 310 10 10 to widows and children Interest remitted .. .. .. .. .. 51 10 0 87 0 0 New Zealand Railway Officers' Institute, on account of 17 14 2 18 0 0 Reserve for bad and doubtful debts .. .. .. 2,204 11 2 4,000 0 0 Richard Hampton Administration charges — New Zealand Railway Tradesmen's Association, on 21 12 11 Travelling-expenses of Board members .. .. 100 1 6 109 13 0 account of Samuel Ingram Public Trust Office commission .. .. .. 1,837 15 10 2,323 10 5 Interest— £ s. d. Audit Office fee .. .. .. .. .. 50 0 0 50 0 0 Investments .. .. .. 73,743 19 2 Salaries . .. .. .. .. .. 1,075 19 1 1,193 1 3 Treasury Department .. .. 8,553 2 9 Postages .. .. .. .. .. .. 185 15 9 323 7 1 82,297 1 11 84,483 3 2 Printing and stationery .. .. .. .. 22 6 6 92 16 8 Commission on Government Life Insurance collections .. 47 10 5 33 15 5 Balance carried down, being excess of income over expendi- .. 5,656 19 1 j Balance carried down, being excess of expenditure over 76,185 19 9 ture for the year income for the year 485,224 3 5 409,023 17 3 485,224 3 5 409,023 17 3 By Accumulated funds brought forward on 1st April .. 1,454,173 8 4 a,488, 565 18 3 To Balance brought down .. .. .. .. 76,185 19 9 ' .. " Balance brought down .. .. .. .. .. 5,656 19 1 Amounts previously written off now claimed — Amounts unclaimed written off — Refund of contributions .. .. .. .. 13 19 5 14 11 8 Refund of contributions .. .. .. .. 278 4 6 Rebates of contributions in respect of previous years 45,011 10 8 .. Retiring-allowances .. .. .. .. 551 (National Expenditure Adjustment Act, 1932) Rebates of contributions in respect of previous years .. 40,034 17 4 (Finance Act, 1931) Balance, accumulated funds as at 31st March .. ..1,333,245 8 1 1,454,173 8 4 1,454,456 17 11 1,494,222 17 4 1,454,456 17 11 1,494,222 17 4 f

B.—l [Pt. IV

GOVERNMENT RAILWAYS SUPERANNUATION FUND— continued. Statement of Accounts, etc.— continued. Balance-sheet as at 31st March, 1933.

H. H. Sterling, Chairman of the Government Railways H. Valentine, Superannuation Fund Board. Chief Accountant, New Zealand Railways. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— G. F. C. Campbell, Controller and Auditor-General.

140

LIABILITIES. 1932-33. 1931-32. ASSETS. 1932-33. 1931-32. £ s. d. £ s. d.\ £ s. d. £ s. d. Accumulated funds as per Revenue Account .. .. 1,333,245 8 1 1,454,173 8 4 I Investment Account — £ s. d. Casual employees' contingent contributions .. .. I 6,847 0 1 6,229 13 10 j Investments.. .. .. .. 1,328,210 9 11 Retiring and other allowances due (not paid) — Cash in hand .. .. .. 722 13 1 Members .. .. .. .. .. .. 699 5 9 685 17 6 \\ 1,328,933 3 0 1,461,384 3 10 Widows and children .. .. .. .. .. ! 169 4 4 87 10 ~3 \\ Current AccountRefunds of contributions authorized (not paid) .. .. 199 10 4 688 12 2 Cash in hand .. .. .. .. .. 3,353 14 5 Transfers to other funds authorized (not paid) .. .. 17 16 2 23 7 1 Contributions and fines in transit .. .. .. 10,527 10 1 4,595 5 0 Interest paid in advance .. .. .. .. 326 0 6 403 6 9 Contributions outstanding .. .. .. 640 19 7 752 8 1 Public Trust Office .. .. .. .. .. 1,471 17 4 27,606 17 10 Contributions due bv members in respect of casual service 3,398 0 2 4,370 2 1 Reserve for bad and doubtful debts .. .. .. 5,000 0 0 4,000 0 0 Working RailwaysRebates of contributions (National Expenditure Adjustment 45,011 10 8 .. On account of cost-of-living bonus .. .. .. 63 7 2 276 19 4 Act, 1932) On account of additional allowance to widows and children 978 9 2 959 17 9 Rebates of contributions (Finance Act, 1931) .. .. .. 16,034 17 4 Refund repayable .. .. .. .. .. .. 18 18 5 Contributions paid in advance .. .. .. .. 415 13 8 .. Interest due (not paid) .. .. .. .. .. 31,456 4 8 20,048 13 10 Interest accrued but not due .. .. .. .. 13,885 19 6 17,39118 2 Rates and fees paid .. .. .. .. .. 150 9 3 109 0 3 Insurance premiums .. .. .. .. .. 15 4 5 22 5 8 Sundry debtors .. .. .. .. .. 056 3 18 8 1,393,403 6 11 1,509,933 11 1 1,393,403 6 11 1,509,933 11 1 l__

B.—l [PT. IV],

BANGITAIKI LAND DRAINAGE ACCOUNT. Rate Account as at 31st March, 1933. Capital. Maintenance. Capital. Maintenance Dr. £ s. d. £ s. d. Or. £ s. d. £ s. d. To Interest on capital cost ..12,632 1 9 By Balance .. .. .. 1,141 6 4 4,086 3 £ Less capitalized .. .. 6,632 1 9 Rates levied .. .. 6,381 14 0 4,957 17 9 Penalty .. .. .. 329 17 4 241 14 1 6,000 0 0 Cost of maintenance .. .. .. 5,094 8 6 Remissions .. .. .. 217 3 0 199 2 10 Balance .. .. .. 1,635 14 8 3,992 3 8 £7,852 17 8 £9,285 15 0 £7,852 17 8 £9,285 15 0 Revenue Account foe the Year ended 31st March, 1933. Dr. £ s. d. | ' Or. £ s. d. To Loss of plant .. .. .. .. 3 1 0 By Accrued rent .. .. .. .. 159 3 8 Interest on Public Works Fund capital .. 22,014 1 9 Hire of plant .. .. .. .. 37 13 9 Forfeited deposits .. .. .. 5 0 0 Sale of publications .. .. .. 0 7 0 "Thirds" .. .. .. .. 11 18 8 Capitalized interest under section 12, Finance Act, 1927 (No. 2) .. .. .. 6,632 1 9 Interest recoverable by rates .. .. 6,000 0 0 Balance, transferred to Drainage Works Account 9,170 17 11 £22,017 2 9 £22,017 2 9 Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. Public Works Fund .. .. .. .. 489,201 0 9 Drainage works— £ s. d. £ s. d. Treasury Adjustment Account .. .. 183,200 7 6 Recoverable — Unpaid purchase-money for land taken .. 210 1 1 Capital expenditure .. 205,000 0 0 Sundry creditors — £ s. d. Capitalized interest: Section Departmental .. .. 15 3 8 12, Finance Act, 1927 (No. Miscellaneous .. .. 229 1 4 2) .. .. 54,273 16 2 244 5 0 Rate Account— 259,273 16 2 Capital .. .. .. 1,635 14 8 Not recoverable— Maintenance .. .. .. 3.992 3 8 Capital expenditure and capi5,627 18 4 tahzed interest .. .. 392,190 6 6 Suspense Account .. .. .. .. 588 0 8 651,464 2 8 Writings-off in Suspense .. .. .. 3 112 Investment: Public Debt ReRates paid in advance -. .. .. 21 6 0 demption Fund .. .. .. 1,525 16 0 Plant and machinery .. .. .. 9,679 16 2 Buildings .. .. .. .. 1,052 18 11 Loose tools .. .. .. .. 205 1 2 Sundry goods .. .. .. 651 16 8 Live-stock .. .. .. .. 117 Fuel.. .. .. .. .. 31 16 9 Sundry debtors—■ Rates .. .. .. 14,246 19 6 Law-costs .. .. .. 180 9 10 Rents .. .. .. 15 19 8 Miscellaneous .. .. 36 14 5 14,480 3 5 Stamps on hand .. .. .. 0 6 0 Losses in Suspense .. .. .. 3 112 £679,096 10 6 j £679,096 10 6 W. Robertson, Under-Secretary for Lands. W. E. Shaw, Accountant. I hereby certify that the Rate and Revenue Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowler, Deputy Controller and Auditor-General.

141

B.—l TPt. IVI.

SAMOAN LOAN SINKING FUND ACCOUNT. (Established under section 33 of the Samoan Act, 1921.) Income and Expenditure Account for the Year ended 31st March, 1933. £ s. d. £ s. d. To Excess of income over expenditure .. .. 809 8 9 By Interest on investments .. .. .. 809 8 9 Balance-sheet as at 31st March, 1933. Liabilities. Assets. £ s. d. Accumulated funds: Contribution £ s. d. £ s. d. Cash in Public Account .. .. .. .. 11 9 11 by Samoan Treasury— Interest due and unpaid on investments .. .. 240 13 2 To 31st March, 1932 .. .. 19,240 8 1 For year ended 31st March, 1933 2,707 17 8 21,948 5 9 Excess of income over expenditure — To 31st March, 1932 .. 3,649 8 7 Foryearended3lst March, 1933 809 8 9 4,458 17 4 26,407 3 1 Less debentures redeemed ~ .. .. 26,155 0 0 £252 3 1 £252 3 1 G. C. RODDA, F.R.A.N.Z., Accountant to the Treasury. 1 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.

SCENIC RESERVES ACCOUNT. Income and Expenditure Account foe the Year ended 31st March, 1933. Expenditure. Income. £ s. d. To Coat of administering reserves — £ s. d. £ s. d. By Accrued rents .. .. .. .. 483 16 9 Eradication of noxious weeds, &c. . . 85 5 0 Accrued royalties .. .. .. .. 201 16 6 Trounson Kauri Forest .. . . 293 9 2 Credits-in-aid : Refund of expenses inspection of Ranger's salary, Summit Road . . 199 10 0 scenic reserves .. .. .. .. 110 0 Surveys, valuations, &c. .. .. 15 6 9 Balance carried down.. .. .. .. 84 15 11 Kirk's Bush .. .. .. 9 4 0 Compensation for Native land .. 0 17 10 Miscellaneous .. .. .. 57 12 3 661 5 0 Depreciation on buildings, &c, Motuihi Island .. 95 8 9 Irrecoverable rents .. .. .. .. 12100 Rebates .. .. .. .. .. 1 15 5 " Thirds," &c. .. .. .. .. 10 0 £771 19 2 £771 19 2 £ s. d. To Balance brought down .. .. .. 84 15 11 By Balance : Accumulated excess of expenditure £ s. d. Balance brought forward from previous year .. 66,958 7 5 over income .. .. .. .. 76,285 510 Interest on capital invested on scenic reserves .. 9, 242 2 6 £76,285 5 1.0 £76,285 5 10 Note.—A charge has been made in the above account for interest on capital for which the Department has no parliamentary appropriation. Balance-sheet as at 31st March, 1933. Liabilities. Assets. Capital Account — £ s. d. Land— £ s. d. Moneys provided out of Consolidated Fund — Scenic reserves .. .. .. .. 290,824 4 7 Balance, Ist April, 1932 .. .. .. 205,380 11 9 Domain and recreation reserves .. .. 506,622 5 0 Expenditure during year.. .... 37 2 11 £ s. d. Motuihi Island Domain .. 12,780 0 5 205,417 14 8 Less depreciation reserve on Moneys provided from Public Works Fund .. 11,491 16 9 buildings, &c. .. .. 1,479 1 2 Moneys provided from private sources for 11,300 19 3 purchase of reserves .. .. .. 1,720 2 9 Sundry debtors for — Value of Crown land set aside as reserves .. 593,051 10 5 Rent .. .. .. .. .. 323 4 1 Royalties .. .. .. .. 22 0 3 Total capital .. .. .. .. 811,681 4 7 Miscellaneous .. .. .. .. 212 0 Rents paid in advance .. .. .. 6 3 0 Postponed rent .. .. .. .. 20 18 6 Rents charged in advance .. .. .. 126 12 4 Cost of milling timber (not yet sold) .. .. 207 15 10 Treasury Adjustment Account .. .. 73,795 5 5 Income and Expenditure Account .. .. 76,285 510 £885,609 5 4 £885,609 5 4 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.

142

B.—l [Pt. IV].

B. Mabsden, Secretary. Geo. 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 note.— J. H. Fowler, Deputy Controller and Auditor-General.

DEPARTMENT OF SCIENTIFIC AND INDUSTRIAL RESEARCH. Balance-sheet as at 31st March, 1933.

143

r.m Research Dominion Geological Meteorological ' Dominion Observatory ,->,. Total. Head Office. | investigations. Laboratory. Survey. Office. Observatory. CMsteCch. Observatory. [ ' [__ I - Liabilities. Capital— j £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Public Works Fund .. .. .. .. .. 765 19 6 .. .. .. .. • • • • 765 19 6 Consolidated Fund .. .. .. .. 915 0 9 18,077 10 0 9,800 5 9 12,755 13 7 4,900 9 8 4,322 12 3 2,397 17 6 522 3 11 53,69113 o Creditors — Sundry .. .. .. .. .. 93 11 9 2,234 9 7 83 15 4 50 11 2 5 19 9 12 8 11 1112 7 104 14 3 2,597 3 4 Departmental .. .. .. .. .. 12 15 8 41 13 9 18 14 0 2 9 2 5 2 2 0 9 9 11 17 11 0 13 0 93 15 5 Depreciation Reserve .. .. .. .. 270 4 1 2,604 2 11 2,398 10 7 4,139 13 8 3,322 10 9 2,882 8 11 63119 1 22 6 9 16,27116 9 Amounts held on deposit — Wheat levies .. .. .. .. .. .. 397 13 9 .. .. .. •• •• •• 397 13 9 Grant, Apia Observatory .. .. .. .. .. .. .. .. • • • • 659 1 7 659 1 7 Writings-off, Suspense Account .. .. .. 0 9 8 7 18 11 63 12 0 1 9 11 .. .. •■ •• 73 10 6 Treasury Adjustment Account .. .. .. 8,074 14 5 17,639 11 9 7,060 16 10 4,370 18 1| 4,575 13 9j .. 1,311 6 1 .. 43,033 0 11 | 9,366 16 4 41,769 0 2 j 19,425 14 6 21,320 15 7 j 12,809 16 1 | 7,217 19 10 4,364 13 2 j 1,308 19 6 117,583 15 2 Assets. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. I .. s. d. £ s. d. £ s. d. £ s. d. Laud .. .. .. .. .. .. .. 2,057 26 .. .. 330 .. .. ■• 2.060 5 6 Buildings .. .. .. .. .. .. 4,159 4 2 .. .. 208 16 7 .. 189 11 7 51 3 0 4,608 15 4 Tools and equipment .. .. .. .. .. 269 13 3 .. 48 0 10 6 8 10 .. .. 5 18 0 330 0 11 Motor-ear .. .. .. .. .. .. 140 0 0 .. .. .. • • • • • • 140 0 0 Bicycle and transport equipment .. .. .. .. 38 1 6 .. .. .. •■ ■• •• «» ii in Horse and harness .. .. .. .. .. 62 14 10 .. .. .. ■ • ■ • • • 62 14 10 Furniture and fittings .. .. .. .. 442 14 7 1,416 4 9 ! 1,002 11 9 482 7 4 226 2 8 461 13 11 38 3 10 129 13 9 4,199 12 7 Mechanical office appliances .. .. .. 96 5 9 183 2 0 68 10 0 18 10 0 122 16 0 50 3 5 179 0 0 64 1 8 782 8 10 Libraries and books .. .. .. .. 283 5 2 682 6 6 1,935 4 6 4,952 10 7 114 15 4 319 9 7 56 13 0 16 7 10 8,360 12 6 Stamps on hand .. .. .. .. .. 13 17 7 .. .. 11 2 0 .. .. -. •• 24 19 7 Stocks of saleable publications on hand .. .. ,2,650 12 8 .. .. 2,518 6 6.. .. •- •• 5,168 19 2 Debtors — Departmental .. .. .. .. .. 2 18 10 66 9 2 9 16 1 4 15 9 .. .. . • • • 83 19 10 Sundry .. .. .. .. .. .. 92 1 6 21 10 6 .. 3 12 6 .. .. ■■ 117 4 o Permanent improvements: Roading, fencing, &c. .. .. 310 13 2 .. .. • ■ • • • ■ ■ • "j| **' - Plant and machinery .. .. .. .. .. 452 17 4 .. • ■ # • ■ • • ■ ■ '' ; Research apparatus .. .... .. .. 9,071 9 6 .. .. ■■ •• •• •• 9 > 071 9 b Instruments .. .. .. .. .. 92 15 3 .. .. 290 0 4 4,218 7 3. 3,418 13 0 1,934 9 1 254 19 8 10,209 4 7 Photographic apparatus and lithographic blocks .. .. .. .. 164 4 6 .. 72 12 4 .. .. 236 16 10 Fossils and collections .. .. .. .. .. .. .. 6,800 0 0 .. .. •• •■ 6 » 800 ° 0 Laboratory appliances .. .. .. .. .. .. 4,363 5 9 .. .. •• ■• •• 4,363 5 9 Platinum-ware .. .. .. .. .. .. .. 1,465 9 1 .. .. .. •• •• i. 485 9 * Physical apparatus for Standards Laboratory .. .. .. 965 4 8 .. .. .. • ■ • • 96° * ° Assets in Suspense .. .. .. .. 0 9 8 7 18 11 63 12 0 1 9 11 .. .. •• •■ 73 10 b Cash in Consolidated Fund Deposits Account ,. j .. 397 13 9 .. .. •• ■• ■• 659 1 7 1,056 15 4 Treasury Adjustment Account .. .. ... .. .. .. .. • • 283 3 7 .. 100 5 1 383 8 8 Excess of expenditure over income .. .. .. i 5,783 16 10 22,361 7 4 9,530 10 2 6,029 7 10 7,905 13 11 2,612 4 0 1,966 15 8 27 8 11 56,217 4 8 9,366 16 4 41,769 0 2 19,425 14 6 21,320 15 7 12,809 16 1 7,217 19 10 4,364 13 2 1,308 19 6 117,583 15 2

B.—l [PT. IV].

DEPARTMENT OF SCIENTIFIC AND INDUSTRIAL RESEARCH— continued. HEAD OFFICE. Income and Expenditure Account foe the Yeae ended 31st Maech, 1933. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 2,988 2 7 By Balance carried down .. .. .. 5,683 8 1 Books, periodical papers, &c. .. .. 119 6 6 Advisory Council: Honoraria, travelling-allow-ances, and expenses .. .. .. 545 9 8 Freight and cartage .. .. .. 0 2 8 Fuel and light .. .. .. .. 42 11 2 Liaison Officer, London : Share of retaining-fee.. 102 15 6 National Research Scholarships .. .. 150 0 0 New Zealand Institute .. .. .. 500 0 0 New Zealand Journal of Science and. Technology .. 603 18 2 Office accommodation and maintenance .. 12 3 1 Office fittings and requisites .. .. . . 4 14 0 Postage, telegrams, rent of box .. . . 100 5 5 Printing and stationery .. .. .. 95 9 9 Rent .. .. .. .. .. 196 0 0 Subscription to society .. .. .. 1116 Telephone services .. .. .. .. 52 14 9 Travelling allowances and expenses of staff .. 167 13 8 Loss : Office fittings broken .. .. 0 9 8 £5,683 8 1 £5,683 8 1 £ s. d. £ s. d. To Balance brought down .. .. .. 5,683 8 1 By Excess of expenditure over income .. .. 5,783 16 10 Interest on capital .. .. .. .. 39 15 9 Provision for depreciation .. . . .. 60 13 0 £5,783 16 10 . £5,783 16 10 Note.—The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value as assessed by Public Works Department; (b) interest at 4J per cent, on capital. RESEARCH INVESTIGATIONS. Income and Expenditure Account foe the Yeae ended 31st Maech, 1933. Expenditure. £ s. d. Income. £ s. d. To Canterbury Agricultural College .. .. 4,876 0 0 By Contributions .. .. .. .. 10,103 4 6 Cool storage .. .. .. .. 015 0 Miscellaneous recoveries .. .. .. 4,192 15 2 Dairy .. .. .. .. .. 10,051 5 0 Balance carried down .. .. .. 20,616 3 8 Flax .. .. .. .. .. 298 0 11 Fruit .. .. .. .. .. 3.487 19 5 Fuel .. .. .. .. .. 754 4 10 General .. .. .. .. .. 2,051 6 0 Imperial Agricultural Research Bureaux .. 1,125 0 0 Leather, hides, and pelts .. .. .. 1,194 8 8 Meat .. .. .. .. .. 34 3 6 Mineral content of pastures .. .. 3,026 6 1 Noxious weeds .. .. .. .. 600 13 9 Pakihiland .. .. .. .. 75 0 0 Plant .. .. .. .. .. 3,895 8 9 Wheat .. .. .. .. .. 3,416 11 8 Wool .. .. .. .. .. 17 0 10 Losses : Equipment broken and unserviceable.. 7 18 11 £34,912 3 4 £34,912 3 4 £ s. d. £ s. d. To Balance brought down .. .. .. 20,616 3 8 By Excess of expenditure over income .. .. 22,361 7 4 Interest on capital .. .. .. 807 3 2 Provision for depreciation .. .. .. 938 0 6 £22,361 7 4 £22,361 7 4 Note.—The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value of Leather Research premises as assessed by Public Works Department; (6) interest at 4£ per cent, on capital.

144

B.—l [Pt. IV].

DEPARTMENT OF SCIENTIFIC AND INDUSTRIAL RESEARCH— continued. DOMINION LABORATORY. Income and Expenditure Account fob the Year ended 31st March, 1933. Expenditure. £ s. d. I Income. £ a. d. To Salaries .. .. .. .. .. 6,050 15 5 By Sundry recoveries .. .. .. .. 6 14 11 Books, periodical papers, &c. .. .. 80 18 11 Analysis fees .. .. .. .. 345 13 11 Chemicals, apparatus, and repairs to apparatus.. 659 8 9 Balance carried down .. .. .. 8,453 11 6 Cost of collecting analysis fees .. .. 2 15 0 Freight and cartage .. .. .. 131 10 4 Fuel, light, power, water .. .. .. 416 10 6 Hospital treatment.. .. .. .. 0 2 6 Laboratory accommodation and maintenance .. 35 5 10 Office fittings and requisites .. .. 0 17 5 Postage, telegrams, rent of box .. .. 24 14 5 Printing and stationery .. .. .. 136 6 7 RentAuckland Branch .. .. .. 147 3 4 Head Office and Christchurch Branch .. 881 0 0 Dunedin Branch .. .. .. 31 13 8 Subscriptions to technical societies .. .. 44 11 5 Telephone services .. .. .. .. 98 14 3 Losses : Laboratory appliances broken and otherwise rendered useless .. .. .. 63 12 0 £8,806 0 4 £8,806 0 4 £ s. d. £ s. d. To Balance brought down .. .. .. 8,453 11 6 By Excess of expenditure over income .. .. 9,530 10 2 Interest on capital .. .. .. .. 436 13 3 Provision for depreciation .. .. .. 640 5 5 £9,530 10 2 £9,530 10 2 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; (b) interest at 4J per cent, on capital. GEOLOGICAL SURVEY. Income and Expenditure Account for the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 3,737 17 0 By Sales of tools .. .. .. .. 0 4 3 Books and periodical papers .. .. 20 12 10 Sales of bulletins and maps .. .. .. 47 9 2 Compassionate allowance .. .. .. 125 0 0 Balance carried down .. .. .. 5,123 9 5 Field expenses .. .. .. .. 260 8 7 Freight, cartage .. .. .. . . 22 7 2 Fuel, light .. .. .. .. 47 8 3 Instrument and outfit allowances .. .. 152 3 0 Office accommodation and maintenance .. 14 10 6 Office fittings and requisites .. .. .. 2 8 0 Postage, telegrams, rent of box .. .. 18 13 1 Printing of bulletins .. .. .. 68 8 3 Printing and stationery .. .. .. 43 8 8 Rent .. .. .. .. .. 317 0 0 Telephone services .. .. .. .. 25 15 0 Travelling allowances and expenses .. .. 89 4 5 Wages of field hands .. .. .. 224 8 2 Losses : Equipment broken, lost, or destroyed.. 19 11 £5,171 2 10 £5,171 2 10 £ s. d. £ s. d. To Balance brought down .. .. .. 5,123 9 5 By Excess of expenditure over income ~ .. 6,029 710 Interest on capital .. .. .. .. 583 15 1 Provision for depreciation .. .. .. 322 3 4 £6,029 7 10 £6,029 7 10 Note. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value a3 assessed by Public Works Department; (b) interest at 4|- per cent, on capital. METEOROLOGICAL OFFICE. Income and Expenditure Account for the Year ended 31st March, 1933. Expenditure. £ s. d. Income. • £ s. d. To Salaries .. .. .. .. .. 3,009 19 4 By Balance carried down .. .. .. 7,342 15 8 Books and periodical papers.. .. .. 36 16 8 Fuel and light .. .. .. .. 10 15 3 Instruments : Purchase and repairs .. .. 72 0 0 Observatories, maintenance and establishment of 62 8 9 Office-cleaning .. .. .. .. 11 10 0 Office fittings and requisites .. .. .. 0 9 2 Postage, telegrams, broadcasting weather messages and reports.. .. .. .. 3,546 2 8 Printing and stationery .. .. .. 274 17 2 Rent .. .. .. .. .. 230 0 0 Telephone services .. .. .. .. 64 5 0 Travelling allowances and expenses .. .. 23118 £7,342 15 8 £7,342 15 8 £ s. d. £ s . d. To Balance brought down .. .. .. 7,342 15 8 By Excess of expenditure over income .. .. 7,905 13 11 Interest on capital .. .. .. .. 216 16 5 Provision for depreciation .. .. .. 346 1 10 £7,905 13 11 £7,905 13 11 Note. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value as assessed by Public Works Department; (b) interest at 4J per cent, on capital.

19— B. 1 [Pt. IVI.

145

B.—l [PT. IV].

DEPARTMENT OF SCIENTIFIC AND INDUSTRIAL RESEARCH— continued. DOMINION OBSERVATORY. Income and Expendituee Account foe the Yeae ended 31st Maech, 1933. £ s. d. £ s. d. To Salaries .. .. .. .. .. 948 9 8 By Balance carried down .. .. .. 2,108 0 4 Furniture and fittings .. .. .. 2 18 10 General expenses .. .. .. .. 484 6 2 Grounds maintenance .. .. .. 30 0 0 Observing-stations, establishment and maintenance of .. .. .. .. 29 5 8 Rent .. .. .. .. .. 613 0 0 £2,108 0 4 £2,108 0 4 £ s. d. £ s. d. To Balance brought down .. .. .. 2,108 0 4 Bv Excess of expenditure oyer income .. .. 2,612 4 0 Interest on capital .. .. .. .. 192 19 11 Provision for depreciation .. .. .. 311 3 9 £2,612 4 0 £2,612 4 0 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 foe the Yeae ended 31st Maech, 1933. Expenditure, £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 1,283 14 0 Bv Balance carried down .. .. .. 1,695 13 0 Fuel and light .. ... .. .. 32 10 0 Instruments and equipment .. .. 92 13 4 Observatories, maintenance of .. .. 38 9 6 Office fittings and requisites .. .. 5 10 0 Postage and telegrams .. .. .. 11 16 0 Printing and stationery .. .. .. 105 7 7 Polar year expenses .. .. .. 58 2 4 Telephone services .. .. .. .. 1856 Travelling allowances and expenses .. .. 49 4 9 £1,695 13 0 £1,695 13 0 £ s. d. £ s. d To Balance brought down .. .. .. 1,695 13 0 By Excess of expenditure over income .. .. 1,966 15 8 Interest on capital .. .. .. .. 105 5 2 Provision for depreciation .. .. .. 165 17 6 £1,966 15 8 £1,966 15 8 Note. —The following charge is included for which the Department possesses no parliamentary appropriation : Interest at 4£ per cent, of capital. APIA OBSERVATORY. Income and Expenditure Account foe the Yeae ended 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 1,509 0 2 By Contributions .. .. .. .. 2,190 2 11 Books and publications ... .. .. 26 17 11 General expenses .. .. .. .. 175 15 1 Instruments and equipment .. .. 272 4 11 Maintenance of buildings .. .. .. 7 2 5 Printing and stationery .. .. .. 194 2 4 Balance carried down .. .. .. 5 0 1 £2,190 2 11 £2,190 2 11 £ s. d. £ s. d. To Interest on capital .. .. .. .. 16 3 3 Balance brought down .. .. .. 5 0 1 Provision for depreciation .. .. .. 16 5 9 Excess of expenditure over income .. .. 27 8 11 £32 9 0 £32 9 0 Note. —The following charge is included for which the Department possesses no parliamentary appropriation : Interest at 4J per cent, on capital.

146

B.—l [PT. IV],

STAMP DUTIES DEPARTMENT. Income and Expenditure Account fob the Yeae ended 31st Mabch, 1933. Expenditure. £ s. d. J Income. £ s. d. To Postage and telephones .. .. 986 10 9 By Adhesive stamps .. .. .. 72,934 14 1 Salaries and wages .. .. .. 18,765 2 3 Duty on instruments .. .. .. 199,495 6 5 Printing, stationery, and advertising .. 552 11 9 Death duties .. .. .. .. 1,486,786 2 3 Cost of printing stamps .. .. 1,058 1 0 Gift duty .. .. .. .. 48,359 9 1 Law-costs .. .. .. .. 151 3 3 Fines and penalties .. .. .. 1,169 8 2 Fuel, light, and cleaning .. .. 155 19 1 Impressed stamps and bank cheques duty.. 168,243 4 7 Travelling and transfer expenses.. .. 5 14 7 Company license duty .. .. .. 84,072 6 5 Freight and cartage .. .. .. 110 4 7 Bank-note duty .. .. .. 269,582 5 6 Office supplies .. .. .. .. 66 3 3 Racing revenue .. .. .. 287,359 15 9 Valuation fees -.. .. .. 264 16 10 Amusements-tax .. .. .. 52,733 8 8 Bent.. .. .. .. .. 2,815 19 3 Miscellaneous receipts .. .. .. 31 4 6 Totalizator inspection .. .. .. 589 18 6 Overseas passenger duty .. .. 22,410 14 3 Re-establishing Napier office .. .. 810 1 Sharebrokers'licenses .. .. .. 1,582 19 6 Refunds, totalizator duty .. .. 25,060 13 7 Mortgagees'indemnity fees .. .. 1,164 22 Refunds, totalizator duty on relief fund race Stamp duty on interest .. .. 309,131 16 9 meeting .. .. .. .. 936 4 2 Lottery duty .. .. .. .. 17,306 4 9 Refunds, oversea passenger duty.. .. 9 15 0 Recoveries on account of expenditure of Refund, sharebroker's license fee.. .. 5 0 0 previous years .. .. .. 4 12 3 Grant in lieu of leave on retirement .. 65 12 6 Loss on equipment disposed of .. .. 4 17 Depreciation .. .. .. .. 996 15 0 Balance carried down .. .. .. 2,969,758 17 1 £3,022,367 14 1 £3,022,367 14 "7 £ s. d. £ s . d. To Interest on capital .. .. .. 763 8 6 By Balance brought down .. .. .. 2,969,758 17 1 Excess of income over expenditure for year ending 31st March, 1933 .. . .. 2,968,995 8 7 £2,969,758 17 1 £2,969,758 17 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 on capital. Depreciation has been allowed on balance of assets as at Ist April, 1932, the amount being carried to the Depreciation Reserve. Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 16,887 15 5 Furniture .. .. .. .. 4,081 3 3 Creditors — Mechanical appliances .. .. .. 1,009 16 10 Sundry .. .. .. .. 80 10 9 Machinery .. .. .. .. 11,621 15 4 Departmental .. .. .. .. 1,211 6 9 Library .. .. .. .. .. 175 o 0 Refunds .. .. .. .. 5,807 1 9 Stamp-paper on hand .. .. .. 176 8 0 Reserves— Assets in suspense .. .. .. 4 17 Depreciation .. .. .. .. 9,143 16 10 Debtors— £ s. d. Writing-off .. .. .. .. 4 17 Sundry .. .. 565,905 6 5 Accrued penalties (racing revenue) .. 9,305 13 4 Departmental .. .. 1,511 9 8 Sundry depositors.. .. .. .. 151 11 10 567,416 16 1 Excess of income over expenditure for year Deposit accounts.. .. .. .. 151 11 10 1932-33 .. .. .. .. 2,968,995 8 7 Cash in hands of Receivers .. .. 6,511 14 6 Treasury Adjustment Account .. .. 2,420,438 19 5 £3,011,587 6 10 £3,011,587 6 10 J. Murray, Commissioner of Stamp Duties. I hereby certify that the Income and Expenditure Account and. Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —J. H. Fowler, Deputy Controller and Auditor-General.

147

B.—l [PT. IV].

STATE ADVANCES OFFICE. ADVANCES TO SETTLERS BRANCH. Statement op Liabilities and Assets as at 31st March, 1933. Liabilities. £ s. d. Assets. Sundry loans .. .. .. .."20,255,970 8 5 Investment Account —Principal owing by mort- £ s. d. Temporary advances from— £ s. d. gagors .. .. .. .. 17,435,211 16 6 Local Authorities Branch 199,000 0 0 Temporary investments .. .. .. 425,000 0 0 Public Debt Sinking Funds Temporary advances to— £ s. d. Branch .. ... 220,000 0 0 Workers Branch ..2,642,000 0 0 Advances Office Sinking Rural Advances Branch .. 757,000 0 0 Fund Account .. 853,000 0 0 — 3,399,000 0 0 Miscellaneous Business Sinking Fund Investments held by Advances Branch .. .. 332,410 0 0 Office Sinking Fund Account .. .. 1,910,946 8 2 1,604,410 0 0 Interest on mortgages— £ s. d. Amount held for investment on behalf of the Overdue .. .. 629,168 12 0 Housing Insurance Fund .. .. 6,755 14 9 Accrued .. .. 216,559 5 4 Advances Suspense Account .. .. 4,171 14 1 845,727 17 4 Fire Loss Suspense Account .. .. 10,888 14 5 Interest on temporary investments accrued .. 9,021 11 0 Sundry creditors .. .. .. .. 2,373 16 9 Office furniture and equipment .. .. 7,201 8 3 Weekly rental and instalment collections held Motor-vehicles .. .. .. .. 915 2 6 pending allocation .. .. .. 23,068 13 11 Sundry debtors .. .. .. .. 737 0 6 Interest on loans — £ s. d. Securities Protection Suspense Account .. 8,413 1.0 11 Deferred .. .. 118,977 5 6 Lodgment Transit Account .. .. 5,792 11 6 Overdue .. .. 11,872 17 1 Realization Suspense Account .. .. 106,887 10 1 Accrued but not due .. 169,864 15 4 Loan Charges Account .. .. .. 136,008 1 9 ■ 300,714 17 11 Cash in hand and in bank at 31st March, 1933 77,73115 3 Reserve for bad debts .. .. .. 224,294 5 4 Sinking Fund .. .. .. .. 1,910,946 8 2 Reserve Fund .. .. .. .. 25,000 0 0 £24,368,594 13 9 £24,368,594 13 9 Peofit and Loss Account for the Year ended 31st March, 1933. Dr. £ s. d. Or, £ s. d. To Management Expenses Account .. .. 33,545 911 By Interest Account—Gross profits .. .. 38,049 8 0 Loss on realization of securities, and doubtful Balance —Loss for the year .. .. 101,781 0 0 securities written down .. .. .. 92,743 13 0 Depreciation on — £ s. d. Furniture and equipment .. 379 0 5 Motor-vehicles .. .. 154 4 8 533 5 1 Loan-flotation charges written down .. 13,008 0 0 £139,830 8 0 £139,830 8 0 £ s. d. £ S. d. To Loss for the year.. .. .. .. 1.01,781 0 0 By Recoupment from Treasury—Reduction of interest under the National Expenditure Adjustment Act, 1932 .. .. .. 101,781 0 0 £101,781 0 0 £101,781 0 0 Interest Account for the Year ended 31st March, 1933. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Interest on loans .. .. 975,788 3 0 By Interest on mortgages .. 749,238 111 Less accrued at 31st March, Less overdue and accrued 1932 .. .. 170,114 18 2 at 31st March, 1932 700,178 13 9 805,673 4 10 49,059 8 2 Interest on loans accrued but not due .. 169,864 15 4 Interest on temporary investments .. 11,031 10 6 Interest on amounts temporarily transferred Interest on outstanding payments.. .. 72 17 2 from other branches .. .. .. 71,402 0 8 Interest on bank balances .. .. 906 13 0 Balance—Gross profits transferred to Profit Interest on temporary advances to other and Loss Account .. .. .. 38,049 8 0 branches .. .. .. .. 169,169 11 8 Interest on temporary investments (accrued) 9,021 11 0 Interest on mortgages — Overdue at 31st March, £ s. d. 1933 .. .. 629,168 12 0 Accrued but not due at 31st March, 1933 .. 216,559 5 4 845,727 17 4 £1,084,989 8 10 £1,084,989 8 10

148

B.—l [PT. IV].

STATE ADVANCES OFFlCE—continued. ADVANCES TO SETTLERS BRANCH— continued. Management Expenses Account foe the Year ended 31st March, 1933. Dr. £ s. d. Or. £ s. d. To Advertising, newspapers, &c. .. .. 14 14 6 By Consent fees ~ .. .... 68 9 6 Audit Office services .. .. .. 395 0 0 Cost of preparation of mortgages " .. .. 89 12 6 Cleaning, lighting, heating, and messenger ser- Production fees .. .. .. .. 394 12 8 vices .. .. .. .. .. 279 9 1 Release fees .. .. .. .. 214 2 3 Commission .. .. .. .. 1,094 1 1 Balance transferred to Profit and Loss Account 33,545 911 Contingencies .. .. .. .. 11 14 4 Employers' liability insurance .. .. 22 10 4 Fidelity guarantee bonds .. .. .. 40 0 0 Inspection fees .. .. .. .. 17 19 1 Management charges on New Zealand stock and bonds .. .. .. .. 2,5311.6 3 Meal allowances and overtime .. .. 956 6 3 Motor maintenance .. .. .. 146 12 4 Office maintenance .. .. .. 268 7 4 Postages and telegrams .. .. .. 1,147 8 1 Post Office services .. .. .. 1,662 5 0 Printing and stationery .. .. .. 492 5 11 Public Service Superannuation Fund contribution .. .. .. .. .. 313 8 4 Rent .. .. .. .. .. 1,925 6 4 Salaries .. .. .. .. .. 19,743 13 9 Solicitors' costs and Court costs .. .. 620 5 7 Telephones .. .. .. 169 11 7 Travelling-expenses .. .. .. 276 10 6 Typewriters and adding-maehines (repairs) .. 98 1 2 ■ ,', Valuation Department—Agency work .. 2,085 0 0 £34,312 6 10 £34,312 6 10 E. 0. Hales, Superintendent. State Advances Office, Wellington, 30th June, 1933. R. Robertson, Accountant. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby, except that the amount of exchange paid in respect of the interest which has been paid in London on the loans of this account has not been charged to the account, but has been borne by the Consolidated Fund. —G. F. C. Campbell, Controller and Auditor-General. RURAL ADVANCES BRANCH. Statement op Liabilities and Assets as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d. Bonds issued .. .. .. .. 4,213,050 0 0 Investment Account—Principal owing by mortTemporary advances from Settlers Branch .. 757,000 0 0 gagors .. .. .. .. .. 4,560,852 14 5 Advances Suspense Account .. .. 1,525 0 0 Interest on mortgages— £ s. d. Fire Loss Suspense Account .. .. 3,667 13 3 Overdue .. .. 231,789 13 8 Sundry creditors .. .. .. .. 89 11 9 Accrued .. .. 57,641 15 4 Weekly rental and instalment collections held 289,431 9 0 pending allocation .. .. .. 116163 Sundry debtors .. .. .. .. 017 6 Interest on loans accrued but not due .. 9,233 10 2 Securities Protection Suspense Account .. 554 14 8 Reserve for bad debts .. .. .. 50,551 11 9 Realization Suspense Account .. .. 6,848 6 2 Loan Charges Account .. .. .. 177,297 16 2 Cash in hand and in bank at 31st March, 1933 .. 248 5 3 £5,035,234 3 2 £5,035,234 3 2 Profit and Loss Account for the Year ended 31st March, 1933. Dr. £ s. d. Or. £ s. d. To Management Expenses Account .. .. 6,108 6 1 By Balance —Loss for the year .. .. 68,812 2 6 Interest Account .. .. .. 9,392 1 2 Loss on realization of securities and doubtful securities written down .. .. 40,647 12 9 Loan-flotation charges written down .. 12,664 2 6 . __ £68,812 2 6 £68,812 2 6 £ s. d. £ s. d. To Balance—Loss for the year .. .. 68,812 2 6 By Balance as at 31st March, 1932 .. .. 23,036 2 6 Recoupment from Treasury—Reduction of interest under the National Expenditure . Adjustment Act, 1932 .. .. .. 45,776 0 0 £68,812 2 6 £68,812 2 6

149

B.—l [PT. IV]

STATE ADVANCES OFFlCE— continued. RURAL ADVANCES BRANCH— continued. Interest Account foe the Year ended 31st March, 1933. Dr. £ s. d. £ s. d. Or. £ s. d. £ s. d. To Interest on bonds .. 207,47113 9 By Interest on mortgages .. 172,044 3 4 Less accrued at 31st Interest on mortgages— March, 1932 .. 8,720 19 6 Overdue at 31st March, -. 198,750 14 3 1933 .. .. 231,789 13 8 Interest on bonds accrued but not due .. 9,233 10 2 Accrued but not due at Interest on amounts temporarily transferred 31st March, 1933 .. 57,641 15 4 from Settlers Branch .. .. 41,973 15 0 461,475 12 4 Less overdue and accrued at 31st March, 1932 .. .. 221,010 15 10 240,464 16 6 Interest on temporary investments .. 11 13 8 Interest on bank balances .. .. 89 8 1 Balance transferred to Profit and Loss Account 9,392 1 2 £249,957 19 5 £249,957 19 5 Management Expenses Account for the Year ended 31st March, 1933. Dr. £ s. d. Or. £ s. d. To Audit Office services .. .. .. 130 0 0 By Consent fees .. .. .. .. 10 0 Cleaning, lighting, heating, and messenger Cost of preparation of mortgages .. .. 110 services .. .. .. .. 100 0 0 Production fees .. .. .. 46 2 9 Inspection fees .. .. .. .. 813 7 Release fees .. .. .. .. 510 0 Postages and telegrams .. .. .. 230 0 0 Sundries .. .. .. .. 0 3 0 Post Office services .. .. .. 300 0 0 Balance transferred to Profit and Loss Account 6,108 6 1 Printing and stationery .. .. .. 150 0 0 Public Service Superannuation Fund contribution .. .. .. .. .. 65 0 0 Rent .. .. .. .. .. 257 0 0 Salaries .. .. .. .. .. 3,832 0 0 Solicitors' costs and Court costs .. .. 342 19 4 Travelling-expenses .. .. .. 62 18 6 Valuation Department—Agency work .. 683 11 5 £6,162 2 10 £6,162 2 10 E. O. Hales, Superintendent. State Advances Office, Wellington, 30th June, 1933. R. Robertson, Accountant. I hereby certify that the Balance-sheet and the accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby, except that the amount of exchange paid in respect of the interest which has been paid in London on the loans of this account has not been charged to the account, but has been borne by the Consolidated Fund. — G. F. C. Campbell, Controller and Auditor-General. ADVANCES TO WORKERS BRANCH. Statement of Liabilities and Assets as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d. Sundry loans .. .. .. .. 12,828,439 10 4 Investment Account — Principal owing by Temporary advances from Settlers Branch .. 2,642,000 0 0 mortgagors .. .. .. .. 14,799,253 16 1 Liability to Railway Department (railway Sinking Fund investments held by Advances housing .. .., .. .. 11,540 0 0 Office Sinking Fund Account .. .. 86,342 12 10 Advances Suspense Account .. .. 375 0 0 Interest on mortgages— £ s. d. Fire Loss Suspense Account .. .. 2,528 18 1 Overdue .. .. 541,109 5 8 Sundry creditors .. .. .. 52 711 Accrued .. .. 183,394 11 8 Weekly rental and instalment collections held 724,503 17 4 pending allocation .. .. .. 101,205 5 9 Unregistered Transfers Account (Railway emInterest on loans — £ s. d. ployees) .. .. .. .. 11,540 0 0 Deferred .. .. 22,159 1 9 Motor-vehicles .. .. .. .. 2,398 13 0 Accrued but not due .. 105,352 16 3 Sundry debtors .. .. .. .. 4 4 1 Overdue on liability to Securities Protection Suspense Account .. 47,181 7 2 Railway Department .. 2,024 5 7 Realization Suspense Account .. .. 13,267 13 2 129,536 3 7 Loan Charges Account .. .. .. 164,378 18 5 Reserve for bad debts .. .. .. 67,679 15 8 Profit and Loss Account .. .. .. 20,069 14 1 Sinking Fund .. .. .. .. 86,342 12 10 Cash in hand and in bank at 31st March, 1933.. 758 18 0 £15,869,699 14 2 • £15,869,699 14 2 Profit and Loss Account for the Year ended 31st March, 1933. Dr. £ s. d. Or, £ s. d. To Management Expenses Account .. .. 13,264 7 5 By Interest Account —Gross profits .. .. 7,976 11 2 Loss on realization of securities and doubtful Balance—Loss for the year .. .. 72,276 0 0 securities written down .. .. .. 50,670 8 5 Depreciation on motor-vehicles ... .. 216 10 3 Loan-flotation charges written down.. .. 16,101 5 1 £80,252 11 2 £80,252 11 2 £ s. d. To Balance as at 31st March, 1932 .. .. 20,069 14 1 By Recoupment from Treasury—Reduction of £ s. d. Loss for the year .. .. .. .. 72,276 0 0 interest under the National Expenditure Adjustment Act, 1932 .. .. .. 72,276 0 0 Balance.. .. .. .. .. 20,069 14 1 £92,345 14 1 £92,345 14 1

150

B.—l [PT. IV].

STATE ADVANCES OFFlCE— continued. ADVANCES TO WORKERS BRANCH— continued. Interest Account foe the Year ended 31st March, 1933. Dr. £ a. d. £ s. d. | Cr. £ s. d. £ s. d. To Interest on loans .. .. 623,501 5 7 By Interest on mortgages .. 549,416 5 3 Less accrued at 31st March, Less interest overdue and 1932 .. .. .. 107,900 18 9 accrued at 31st March, 515,600 610 1932.. .. .. 517,396 8 6 Interest on amounts temporarily transferred 32,019 16 9 from Settlers Branch .. .. .. 127,195 16 8 Interest on bank balances .. .. .. 199 13 6 Interest on railway expenditure (erection of Interest on outstanding payments .. .. 22 2 dwellings) .. .. .. .. 599 18 10 Interest on mortgages — Interest on loans accrued but not due.. .. 105,352 16 3 Overdue at 31st March, £ s. d. Balance—Gross profits transferred to Profit and 1933 .. .. 541,109 5 8 Loss Account .. .. .. .. 7,976 11 2 Accrued but not due at 31st 1933.. .. .. 183,394 11 8 724,503 17 4 £756,725 9 9 £756,725 9 9 Management Expenses Account for the Year ended 31st March, 1933. Dr. £ s. d. Gr. £ s. d. To Audit services .. .. .. .. 200 0 0 By Consent fees .. .. .. .. 3 11 0 Cleaning, lighting, heating, and messenger Cost of preparation of mortgages .. .. 151 18 6 services .. .. .. .. 200 0 0 Production fees .. .. .. .. 183 5 0 Commission .. .. .. .. 1,051 19 7 Release fees .. .. .. .. 157 211 Management charges on New Zealand stock and Sundry fees .. .. .. .. 14 16 4 bonds .. .. .. .. .. 1,234 18 5 Balance transferred to Profit and Loss Account 13,264 7 5 Motor-vehicles maintenance .. .. 230 0 0 Post Office services .. .. .. 700 0 0 Postages and telegrams .. .. .. 436 10 0 Printing and stationery .. .. .. 375 0 0 Public Service Superannuation Fund contribution .. .. .. .. .. 115 0 0 Rent .. .. .. .. .. 575 0 0 Salaries .. .'. .. .. .. 8,110 0 0 Solicitors' costs and Court costs .. .. 272 13 10 Travelling-expenses .. .. .. 123 19 4 Valuation Department—Agency work .. 150 0 0 £13,775 1 2 £13,775 1 2 E. 0. Hales, Superintendent. State Advances Office, Wellington, 30th June, 1933. R. Robertson, Accountant. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby, except that the amount of exchange paid in respect of the interest which has been paid in London on the loans of this account has not been charged to the account, but has been borne by the Consolidated Fund. —G. F. C. Campbell, Controller and Auditor-General. LOCAL AUTHORITIES BRANCH. Statement of Liabilities and Assets as at 31st March, 1933. Liabilities. £ s. d. Assets. Sundry loans .. .. ~ .. 2,778,690 15 7 Investment Account — £ s. d. £ s. d. Loan-moneys—Unexpended balance under sec- Principal owing by local . . . tion 72, Local Bodies' Loans Act, 1913 .. 3,987 12 10 bodies .. ..2,435,379 9 8 Hawke's Bay Rehabilitation —Loan-moneys re- Hawke's Bay rehabilitaceived from Treasury .. .. .. 228,925 0 0 tion .. .. 228,925 0 0 Sundry creditors — Treasury — Hawke's Bay 2,664,304 9 8 rehabilitation principal repayments .. 20 0 0 Temporary advances to Settlers Branch .. 199,000 0 0 Suspense Account .. .. .. .. 47 011 Sinking Funds investments held by Advances Interest on loans accrued but not due .. 36,343 111 Office Sinking Fund Account .. .. 184,249 14 7 Sinking Fund .. .. .. .. 184,249 14 7 Interest on debentures — £ s. d. Overdue .. .. 8,900 15 8 Accrued .. .. 21,615 16 11 30,516 12 7 Sundry debtors .. .. .. . . 0 710 Loan Charges Account .. .. .. 26,344 7 8 Profit and Loss Account .. .. .. 123,672 2 9 Cash in hand and in bank at 31st March, 1933 .. 4,175 10 9 £3,232,263 5 10 £3,232,263 5 10

151

B.—l [FT. IV],

STATE ADVANCES OFFlCE— continued. LOCAL AUTHORITIES BRANCH— continued. Profit and Loss Account foe the Year ended 31st March, 1933. Or. £ s. d. Gr. £ s. d. To Management Expenses Account .. .. 1,699 1 2 By Interest Account —Gross profits .. .. 6,213 12 8 Loan-flotation charges written down .. 1,081 410 Balance —Net profits for the year .. .. 3,433 6 8 £6,213 12 8 £6,213 12 8 £ s. d. £ s. d. To Balance as at 31st March, 1932 .. ..127,105 9 5 By Net profits for the year .. .. .. 3,433 6 8 Balance .. .. .. .. 123,672 2 9 £127,105 9 5 ] £127,105 9 5 Interest Account for the Year ended 31st March, 1933. Dr. £ s. d. £ s. d. Gr. £ s. d. £ s. d. To Interest on loans .. .. 103,324 9 0 By Interest on debentures .. 102,815 1 9 Less accrued at 31st March, Less overdue and accrued 1932 .. .. .. 36,343 111 at 31st March, 1932 .. 30,668 12 3 66,981 7 1 72,146 9 6 Interest on loans accrued but not due .. 36,343 1 11 Interest on bank balances .. .. 62 9 7 Balance—Gross profits transferred to Profit and Interest on temporary advances to Settlers Loss Account .. .. .. • 6,213 12 8 Branch.. .. .. .. .. 6,812 10 0 Interest on debentures— £ s. d. Overdue at 31st March, 1933 8,900 15 8 Accrued but not due at 31st March, 1933 .. .. 21,615 16 11 30,516 12 7 £109,538 1 8 £109,538 1 8 Management Expenses Account for the Year ended 31st March, 1933. Or. £ s. d. Gr. £ s. d. To Audit Office services .. .. .. 50 0 0 By Balance transferred to Profit and Loss Account 1,699 1 2 Cleaning, lighting, heating, and messenger services 30 0 0 Management charges — New Zealand stock and bonds 299 1 2 Postages and telegrams .. .. .. 50 0 0 Post Office services .. .. .. 75 0 0 Printing and stationery .. .. .. 100 0 0 Public Service Superannuation Fund Contribution 50 0 0 Rent 100 0 0 Salaries .. .. •• ■■ .. 945 0 0 £1,699 1 2 £1,699 1 2 E. 0. Hales, Superintendent. State Advances Office, Wellington, 30th. June, 1933. R. Robertson, Accountant. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby, except that the amount of exchange paid in respect of the interest which has been paid in London on the loans of this account has not been charged to the account, but has been borne by the Consolidated Fund.— G. F. 0. Campbell, Controller and Auditor-General. PUBLIC DEBT SINKING FUNDS BRANCH. Statement of Liabilities and Assets as at 31st March, 1933. Liabilities. Assets. Sinkinf Fund created under the provisions of £ s. d. Investment Account—Princi- £ s. d. £ s. d. the Public Debt Extinction Act, 1910 .. 3,258,955 19 4 pal owing on loans to — Weekly rental and instalment collections held Settlers .. .. 1,103, 248 1 3 pending allocation 2,051 4 9 Workers .. .. 59,773 14 0 Sundry creditors .. .. •• •• 15 18 6 Local bodies .. .. 1,919,722 10 6 Interest due to Consolidated Fund in accord- 3,082,744 5 9 ance with section 12 (a), Repayment of Temporary Advances to Settlers Branch .. 220,000 0 0 Public Debt Act, 1925— £ s. d. Sundry debtors .. .. .. .. 336 18 9 In hand at 31st March, 1933 48,305 15 8 Interest overdue on loans to — £ s. d. Overdue .. •• 37,508 19 2 Settlers .. .. 27,374 14 8 Accrued .. .. 33,803 2 10 Workers .. .. 958 15 9 119,617 17 8 Local bodies .. .. 9,175 8 9 37,508 19 2 Interest accrued on loans to Settlers .. .. 13,707 12 6 Workers .. .. 740 17 0 Local bodies .. .. 19,354 13 4 33,803 2 10 Cash in hand and in bank at 31st March, 1933 6,247 13 9 £3,380,641 0 3 £3,380,641 0 3

152

B.—l [PT. IV],

STATE ADVANCES OFFlCE— continued. PUBLIC DEBT SINKING FUNDS BRANCH— continued. Interest Account for the Year ended 31st March, 1933. Dr. Or. To Interest on investments due to Consolidated £ s. d. By Interest on loans to— £ a. d. £ s. d„ Fund in accordance with section 12 (o) Settlers .. .. 47,904 9 11 Repayment of the Public Debt Act, Workers .. .. 2,582 9 8 1925— Local bodies .. .. 85,698 18 0 Paid to Treasury .. .. .. 96,504 15 11 In hand at 31st March, 1933 .. .. 48,305 15 8 136,185 17 7 Overdue at 31st March, 1933 .. .. 37,508 19 2 Less overdue and accured Accrued at 31st March, 1933 .. .. 33,803 2 10 at 31st March, 1932 .. 63,838 7 2 72,347 10 5 216,122 13 7 Interest on bank balances .. .. .. 78 11 11 Less overdue and accrued at 31st March, Interest on temporary advances to Settlers 1932 .. .. .. .. 63,838 7 2 Branch .. .. .. .. 8,545 16 8 Interest on outstanding payments .. .. 0 5 5 Interest overdue at 31st March, 1933, on loans to — £ s. d. Settlers .. .. 27,374 14 8 Workers .. .. 958 15 9 Local bodies .. .. 9,175 8 9 37,508 19 2 Interest accrued at 31st March, 1933, on loans to— Settlers .. .. 13,707 12 6 Workers .. .. 740 17 0 Local bodies .. .. 19,354 13 4 33,803 2 10 £152,284 6 5 £152,284 6 5 E. 0. Hales, Superintendent. State Advances Office, Wellington, 30th June, 1933. E. Robertson, Accountant. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby.— G-. F. C. Campbell, Controller and Auditor-General. ADVANCES OFFICE SINKING FUND ACCOUNT. Statement of Liabilities and Assets as at 31st March, 1933. Liabilities. Assets. Principal received as at 31st March, 1932, with £ s. d. Investment Account—Princi- £ s. d. £ s. d. accumulated interest from— pal owing on loans to— Settlers Branch .. .. .. 2,308,052 18 6 Settlers .. .. 873,721 14 6 Workers Branch .. .. .. 290,446 4 3 Workers .. .. 49,140 13 6 Local Authorities Branch .. .. 415,552 14 0 Local bodies .. .. 369,158 3 4 1,292,020 11 4 3,014,05116 9 Temporary advances to Settlers Branch .. 853,000 0 0 Interest earned for the year Sundry debtors .. .. .. .. 320 12 0 ended 31st March, 1933— £ s. d. Interest overdue on loans to — £ s. d. Settlers Branch .. 88,258 11 7 Settlers .. .. 16,966 3 0 Workers Branch .. 3,987 16 6 Workers .. .. 990 7 2 Local Authorities Branch 8,509 14 3 Local bodies .. .. 2,525 10 3 100,756 2 4 20,482 0 5 Interest accrued on loans to— 3,114,807 19 1 Settlers .. .. 9,963 3 7 Less redemption of loans — Workers .. .. 553 5 2 Settlers Branch .. 485,365 111 Local bodies .. .. 3,099 510 Workers Branch .. 208,091 711 13,615 14 7 Local Authorities Branch 239,812 13 8 Cash in hand and in bank at 31st March, 1933.. 3,494 2 11 933,269 3 6 Total funds as at 31st March, 1933 .. .. 2,181,538 15 7 Weekly rental and instalment collections held pending allocation .. .. .. 1,373 8 10 Sundry creditors .. .. .. .. 1260 Fire Loss Suspense .. .. .. 8 10 10 £2,182,933 1 3 £2,182,933 1 3

20— B. 1 [PT. IV],

153

B—l [Pt. IV].

STATE ADVANCES OKBTOE— continued. ADVANCES OEPICE SINKING FUND ACCOUNT— continued. Interest Account foe the Year ended 31st March, 1933. Dr. Cr. To Interest on investments—Transferred to £ s. d. By Interest on loans to — £ s. d. £ s. d. Sinking Fund Account .. .. .. 100,756 2 4 Settlers .. .. .. 37,675 5 2 Workers.. .. .. 2,192 3 7 Local bodies .. .. 16,710 6 9 56,577 15 6 Less overdue and accrued at 31st March, 1932 .. 29,452 1 6 27,125 14 0 Interest on bank balances .. .. .. 71 10 0 Interest on temporary advances to Settlers Branch .. .. .. .. 37,844 3 4 Recoupment from Treasury—Reduction of interest under the National Expenditure Adjustment Act, 1932 .. .. .. 1,617 0 0 Interest overdue at 31st March, 1933, on loans to— £ s. d. Settlers .. .. .. 16,966 3 0 Workers .. .. .. 990 7 2 Local bodies .. .. 2,525 10 3 20,482 0 5 Interest accrued at 31st March, 1933, on loans to— Settlers .. .. .. 9,963 3 7 Workers .. .. .. 553 5 2 Local bodies .. .. 3,099 510 13,615 14 7 £100,756 2 4 £100,756 2 4 E. O. Hales, Superintendent. ■ State Advances Office, Wellington, 30th June, 1933. E. Robertson, Accountant. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby.—G. F. C. Campbell, Controller and Auditor-General. MISCELLANEOUS BUSINESS BRANCH.—HOUSING ACCOUNT. Statement op Liabilities and Assets as at 31st March, 1933. Liabilities. Assets. Sundry loans — £ s. d. £ s. d. Investment Account—Principal Debentures .. .. .. 412,388 9 4 owing on— £ s. d. £ s. d. Expenditure from Public Works Dwellings purchased .. 278,438 12 4 Fund .. .. ..319,918 1 7 Sections purchased .. .. 2,312 12 11 Advances .. .. 168 15 3 732,306 10 11 280,920 0 6 Less loan liability redeemed Temporary advances to Settlers Branch.. .. 327,000 0 0 and discharged from Con- Completed dwellings .. .. .. .. 17,176 12 7 solidated Fund .. .. 19,468 9 4 Dwellings let .. .. .. .. 13,045 18 4 Freehold land .. .. .. .. 26,345 15 6 712,838 1 7 Sinking Fund investments held by Public Debt Less loan liability redeemed Redemption Fund .. .. .. .. *4,57548 by Public Debt Repayment Insurance Fund investment held by Settlers Account .. .. 100 0 0 Branch .. .. .. .. .. 6,755 14 9 712,738 1 7 Sundry Debtors .. .. .. .. 1,381 15 9 Liability to Consolidated Fund in terms of Interest on on dwellings and land — £ s. d. section 22, Finance Act, 1926 .. .. 100 0 0 Overdue .. .. .. 6,575 7 11 Sundry creditors .. .. .. .. 22 16 0 Accrued .. .. .. 51 13 8 Suspense Account .. .. .. .. 456 15 3 6,627 1 7 Insurance Fund .. .. .. .. 8,162 14 2 Rent overdue .. .. .. .. 1,637 12 5 Interest on loans overdue .. .. .. 22,937 0 1 Insurance premiums— £ s. d. Reserve for bad debts .. .. .. 15,610 18 11 Overdue .. .. .. 429 13 2 Sinking Fund .. .. .. .. 1,220 410 Paid in advance .. .. 260 12 10 690 6 0 Realization Suspense Account .. .. .. 5,903 14 9 Profit and Loss Account .. .. .. 68,402 15 8 Cash in hand and in bank at 31st March, 1933 .. 785 18 4 £761,248 10 10 £761,248 10 10 * This amount includes the sum of £3,354 19s. 10d., capital paid into the Sinking Pund in accordance with the Public Debt Extinction Act, 1910.

154

B.—l [PT. IV].

STATE ADVANCES OEElCE— continued. MISCELLANEOUS BUSINESS BRANCH—HOUSING ACCOUNT—confirmed. Profit and Loss Account foe the Year ended 31st March, 1933. Dr. £ s . d. Or. £ s. d. To Management Expenses Account .. .. 1,693 8 4 By Sale of land and dwellings .. .. .. 325 19 11 Dwellings maintenance .. .. .. 202 0 5 Balance —Loss for the year.. .. .. 8,358 1 4 Losses on realization of securities, and doubtful securities written down .. .. .. 6,459 3 1 Balance —Interest Account .. .. 329 9 5 £8,684 1 3 £8,684 1 3 £ s. d. To Balance as at 31st March, 1932 .. .. 60,053 14 4 By Recoupment from Treasury—Reduction of in- £ s. d. Loss for the year .. .. .. .. 8,358 1 4 terest under the National Expenditure Adjustment Act, 1932 .. .. .. 9 0 0 Balance .. .. .. .. .. 68,402 15 8 £68,411 15 8 £68,411 15 8 Interest Account for the Year ended 31st March, 1933. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Interest on loans .. .. 32,492 13 5 By Interest on land and dwellings .. 12,397 2 10 Less Accrued at 31st March, Less overdue and accrued at 1932 .. .. .. 3,844 3 4 31st March, 1932 .. .. 6,365 11 4 28,648 10 1 6,031 11 6 Interest on amounts temporarily transferred to Settlers Branch .. .. * ... .. 15,620 16 8 Interest on bank balances .. .. .. 391011 Interest on dwellings and land — £ s. d. Overdue at 31st March, 1933 .. 6,575 711 Accrued but not due at 31st March, 1933 .. .. 51 13 8 ■ 6,627 1 7 Balance transferred to Profit and Loss Account 329 9 5 £28,648 10 1 £28,648 10 1 Management Expenses Account for the Year ended 31st March, 1933. Dr. £ s. d. Cr. £ s. d. To Audit Office services .. .. .. 90 0 0 By Sundry fees .. .. .. .. 2 0 0 Cleaning, lighting, heating, and messenger services 25 0 0 Balance transferred to Profit and Loss Account 1,693 8 4 Eees paid for special services in respect of securities .. .. .. .. 20 6 1 Postages and telegrams .. .. .. 40 0 0 Post Office services.. .. .. .. 125 0 0 Printing and stationery .. .. .. 50 0 0 Public Service Superannuation Fund contribution 40 0 0 Rent .. .. .. .. .. 60 0 0 Salaries .. .. .. .. .. 1,095 0 0 Solicitors' costs .. .. .. .. 50 2 3 Valuation Department—Agency work .. 100 0 0 £1,695 8 4 £1,695 8 4 E. 0. Hales, Superintendent. State Advances Office, Wellington, 30th June, 1933. R. Robertson, Accountant. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby — G. E. C. Campbell, Controller and Auditor-General. LOANS TO EMPLOYERS FOR WORKERS' DWELLINGS ACCOUNT. Statement of Liabilities and Assets as at 31st March, 1933. Liabilities. £ s. d. Assets. ...,...£ s. d. Sundry loans .. .. .. .. .. 2,575 0 0 Investment Account—Principal owing by mortgagors 2,001 4 11 Interest on loans — £ s. d. Temporary advances to Settlers Branch .. .. 270 0 0 Overdue .. .. .. 1112 0 Sinking Fund investments held by Public Debt Accrued .. • .. .. 25 2 4 Redemption Fund .. .. .. .. 45 19 10 136 4 4 Interest on mortgages overdue .. .. .. 337 9 6 Sinking Fund.. .. .. .. .. 45 19 10 Cash in hand and in bank at 31st March, 1933 .. 165 211 Profit and Loss Account .. .. .. 62 13 0 £2,819 17 2 £2,819 17 2 Profit and Loss Account for the Year ended 31st March, 1933. Dr. £ s. d. Cr. £ B . d. To Administration expenses .. .. .. 10 0 0 By Interest Account—Gross profits .. .. 24 5 2 Balance —Net profits for the year .. .. 14 5 2 £24 5 2 £24 5 2 £ s. d. £ s. d. To Balance —Net profits carried forward .. .. 62 13 0 By Balance as at 31st March, 1932 .. .. 48 7 10 Net profits for the year .. .. .. 14 5 2 £62 13 0 £62 13 0

155

B.—l [PT. IV].

STATE ADVANCES OFFlCE— continued. LOANS TO EMPLOYERS FOR WORKERS' DWELLINGS ACCOUNT— continued. Interest Account fob the Year ended 31st March, 1933. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Interest on loans .. .. .. 149 17 5 By Interest on mortgages .. .. 61 3 6 Less accrued at 31st March, 1932 .. 38 15 5 Interest on mortgages overdue at 31st 11l 2 0 March, 1933 .. .. .. 337 9 6 Interest on loans accrued but not due .. .. 25 2 4 Balance—Gross profits transferred to Profit and 398 13 0 Loss Account .. .. .. 24 5 2 Less overdue at 31st March, 1932 .. 292 16 0 105 17 0 Interest on bank balances .. .. .. ■ 0 10 0 Interest on temporary advances to Settlers Branch 54 2 6 £160 9 6 £160 9 6 Management Expenses Account for the Year ended 31st March, 1933. Dr. £ s. d. Cr. £ s. d. To Administration expenses .. .. .. 10 0 0 By Balance transferred to Profit and Loss Account .. 10 0 0 £10 0 0 £10 0 0 E. O. Hales, Superintendent. State Advances Office, Wellington, 30th June, 1933. R. Robertson, Accountant. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby — G. F. C. Campbell, Controller and Auditor-General. ERUIT-PRESERVING INDUSTRY ADVANCES ACCOUNT. Statement of Liabilities and Assets as at 31st March, 1933. Liabilities. Assets. £ s. d. £ s. d. £ s. d. Sundry loans .. .. .. 43,858 14 3 Investment Account—Principal owing by mortLess loan liability redeemed and gagors .. .. .. .. .. 29,328 12 9 discharged from Consolidated Properties acquired .. .. .. ..4,21286 Fund .. .. .. 6,008 14 3 Temporary advances to Settlers Branch .. .. 1,290 0 0 Sinking Fund investments held by Public Debt 37,850 0 0 Redemption Fund .. .. .. .. *839 7 3 Less loan liability redeemed by Interest on mortgages— £ s. d. Public Debt Repayment Ac- Overdue .. .. .. 2,431 13 0 count .. .. .. 5,000 0 0 Accrued .. .. .. 217 811 32,850 0 0 2,649 1 11 Liability to Consolidated Fund in terms of section Sundry debtors .. .. .. .. 134 0 6 22, Finance Act, 1926 .. .. 5,000 0 0 Profit and Loss Account .. .. .. 4,009 11 0 Suspense Account .. .. .. 246 13 10 Cash in hand and in bank at 31st March, 1933 .. 886 17 2 Interest on loans— £ s. d. Overdue .. .. .. 417 13 3 Accrued .. .. .. 734 9 11 1,152 3 2 Rent accrued ...... 35 0 0 Reserve for bad debts .. .. .. 3,839 11 8 Sinking Fund .. .. .. .. 226 10 5 £43,349 19 1 £43,349 19 1 * This amount includes the sum of £612 16s. 10d., capital paid into the Sinking Fund in accordance with the Public Debt Extinction Act, 1910. Profit and Loss Account for the Year ended 31st March, 1933. ; Dr. £ s. d. Or. £ s. d. To Management Expenses Account .. .. 100 0 0 By Interest Account —Gross profits .. .. 284 9 10 Expenses on realization of assets .. .. 40 12 0 Balance —Loss for the year .. .. .. 180 0 0 Loss on realization of securities and doubtful ; securities written down .. .. .. 323 17 10 £464 9 10 £464 9 10 £ s. d. £ s. d. To Balance as at 31st March, 1932 .. .. 4,009 11 0 By Recoupment from Treasury—Reduction of inLoss for the year .. .. .. .. 180 0 0 terest under the National Expenditure Adjustment Act, 1932 .. .. .. .. 180 0 0 Balance .. .. .. .. •• 4,009 11 0 £4,189 11 0 £4,189 11 0

156

B.—l [PT. IV].

STATE ADVANCES OFFlCE—continued. FRUIT-PRESERVING INDUSTRY ADVANCES ACCOUNT— continued. Inteeest Account for the Year tsnded 31st March, 1933. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Interest on loans .. .. 2,274 0 0 By Interest on mortgages .. .. 1,120 14 5 Less accrued at 31st March, 1932 1,130 15 4 Interest on mortgages— 1,143 4 8 Overdue at 31st March, 1933 ..2,43113 0 Interest on loans accrued but not due .. .. 734 911 Accrued at 31st March, 1933 .. 217 811 Balance—Gross profits transferred to Profit and Loss Account .. .. .. 284 9 10 3,769 16 4 Less interest overdue and accrued at 31st March, 1932 .. 2,401 7 9 1,368 8 7 Interest on bank balances .. .. .. 1 10 0 Interest on temporary advances to Settlers Branch 792 510 £2,162 4 5 £2,162 4 5 Management Expenses Account for the Year ended 31st March, 1933. Dr. £ s. d. Cr. £ s. d. To Administration expenses .. .. .. 95 0 0 By Balance transferred to Profit and Loss Account .. 100 0 0 Audit Office services ........500 £100 0 0 £100 0 0 E. O. Hales, Superintendent. State Advances Office, Wellington, 30th June, 1933. R. Robertson, Accountant. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby.— G. F. C. Campbell, Controller and Auditor-General. COLD-STORAGE ADVANCES ACCOUNT. Statement of Liabilities and Assets as at 31st March, 1933. Liabilities. Assets. £ s. d. £ s. d. . £ s. d. Sundry loans ... .. 36,500 0 0 Investment Account-—Principal owing by Less loan liability redeemed mortgagors .. .. .. .. 18,406 3 7 and discharged from Con- Temporary advances to Settlers Branch.. .. 2,790 0 0. solidated Fund .. .. 7,500 0 0 Sinking Fund investments held by Public Debt ■ Redemption Fund .. .. .. .. *1,272 6 9 29,000 0 0 Interest on mortgages— £ s. d. Less loan liability redeemed Overdue .. .. .. 1,132 7 4 by Public Debt Repayment Accrued .. .. .. 320 19 7 Account .. .. 1,530 0 0 1,453 6 11 27,470 0 0 Sundry debtors .. .. .. .. 31 13 6 Capital Reduction Account .. .. .. 7,500 0 0 Realization Suspense Account .. .. .. 57 10 10 Liability to Consolidated Fund in terms of Profit and Loss Account .. .. .. 13,622 5 0 section 22, Finance Act, 1926 .. .. 1,530 0 0 Cash in hand and in bank at 31st March, 1933 .. 1,223 19 2 Interest on loans— £ s. d. Overdue .. .. .. 1,439 3 6 Accrued .. .. .. 114 19 4 — 1,554 2 10 Reserve for bad debts .. .. .. 119 7 3 Sinking Fund .. .. .. .. 683 15 8 £38,857 5 9 £38,857 5 9 * This amount includes the sum of £588 lis. Id. capital paid into the Sinking Fund in accordance with the Public Debt Extinction Act, 1910. Profit and Loss Account for the Year ended 31st March, 1933. Dr. £ s. d. Cr. £ s. d. To Management Expenses Account .. .. 115 0 0 By Interest Account—Gross profits .. .. 172 7 3 Loss on realization of securities and doubtful Balance—Loss for the year .. .. .. 62 0 0 securities written down .. .. 119 7 3 £234 7 3 £234 7 3 £ s. d. £ s. d. To Balance as at 31st March, 1932 .. .. 13,622 5 0 By Recoupment from Treasury—Reduction of Loss for the year .. .. .. .. 62 0 0 Interest under the National Expenditure Adjustment Act, 1932 .. .. .. 62 0 0 Balance .. .. .. .. .. 13,622 6 0 £13,684 5 0 £13,684 5 0 bl " I ■ ■■ "■ —. >;rM-i.THi i ■ m ■■■!

157

B.—l [Pt. IV].

STATE ADVANCES OFFlCE— continued. COLD STORAGE ADVANCES ACCOUNT— continued. Interest Account fob the Yeah ended 31st March, 1933. Dr. £ 3. d. £ s. d. Or. £ s. d. £ s. d. To Interest on loans .. .. 2,132 16 9 By Interest on mortgages .. .. 974 5 10 Less accrued at 31st March, Interest on mortgages — 1932 .. .. .. 217 14 2 Overdue at 31st March, 1933 .. 1,132 7 4 1,915 2 7 Accrued at 31st March, 1933 .. 320 19 7 Interest on loans accrued but not due .. 114 19 4 Balance—Gross profits transferred to Profit and 2,427 12 9 Loss Account .. .. .. .. 172 7 3 Less overdue and accrued at 31st March, 1932 .. 1,503 1 1 924 11 8 Interest on bank balances .. .. .. 15 0 Interest on temporary advances to Settlers Branch .. .. .. .. .. 1,276 12 6 £2,202 9 2 £2,202 9 2 i i i ' i ii i il— Management Expenses Account for the Year ended 31st March, 1933. Dr. £ s. d. Cr. £ s. d. To Administration expenses .. .. .. 110 0 0 By Balance transferred to Profit and Loss Account .. 115 0 0 Audit Office services .. .. .. .. 5 0 0 £115 0 0 £115 0 0 E. O. Hales, Superintendent. State Advances Office, Wellington, 30th June, 1933. R. Robertson, Accountant. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby.— G. F. G. Campbell, Controller and Auditor-General. FISHING-INDUSTRY PROMOTION ACCOUNT. Statement of Liabilities and Assets as at 31st March, 1933. Liabilities. £ s. d. £ s. d. Assets. £ s. d. Sundry loans .. .. .. 2,521 19 2 Investment Account —Principal owing on bills of sale 75 8 6 Less loan liability redeemed and Temporary advances to Settlers Branch .. .. 1,060 0 0 discharged from Consolidated Fund 1,036 19 2 Sinking Fund investments held by Public Debt Redemption Fund .. .. .. *55 15 6 1,485 0 0 Interest on bills of sale— £ s. d. Less loan liability redeemed by Overdue .. .. .. 10 11 8 Public Debt Repayment Account 1,060 0 0 Accrued .. .. .. 0 12 9 425 0 0 11 4 5 Liability to Consolidated Fund in terms of section Sundry debtors .. .. .. .. 19 5 0 22, Finance Act, 1926 .. .. .. 1,060 0 0 Profit and Loss Account .. .. .. 246 15 11 Interest on loans — £ s. d. Cash in hand and in bank at 31st March, 1933 .. 129 13 9 Overdue .. .. .. 92 19 3 Accrued .. .. .. 5 119 98 11 0 Sinking Fund .. .. .. .. .. 14 12 1 £1,598 3 1 £1,598 3 1 * This amount includes the sum of £41 3s. 5d., capital paid into the Sinking Fund in accordance with the Public Debt Extinction Act, 1910. Profit and Loss Account for the Year ended 31st March, 1933. Dr. £ s. d. Cr. £ s. d. To Management Expenses Account .. .. 15 0 0 By Interest Account—Gross profits .. .. 42 1 6 Balance—Net profits for the year .. .. 27 1 6 £42 16 £42 1 6 £ s. d. £ s. d. To Balance at 31st March, 1932 .. .. .. 273 17 5 By Net profits for the year .. .. .. 27 1 6 Balance .. .. .. .. .. 246 15 11 £273 17 5 £273 17 5

158

B.—l [PT. IV],

STATE ADVANCES OFFlCE— continued. FISHING-INDUSTRY PROMOTION ACCOUNT— continued. Interest Account for the Year ended 31st March, 1933. ~ T . ST« . £ a. d. £ a. d. Cr. £ s. d. £ s. d. To Interest on loans .. .. .. 143 19 2 By Interest on bills of sale .. .. 15 3 1 Less accrued at 31st March, 1932 .. 50 19 11 Interest on bills of sale— 92 19 3 Overdue at 31st March, 1933 ..10 11 8 Interest on loans accrued but not due .. .. 511 9 Accrued at 31st March, 1933 .. 012 9 Balance—Gross profits transferred to Profit and Loss Account .. .. .. .. 42 1 6 26 7 6 Less overdue and accrued at 31st March, 1932 .. .. .. 20 9 2 — 5 18 4 Interest on bank balances .. .. .. 0 15 0 Interest on temporary advances to Settlers Branch 133 19 2 £I*o 12 6 £140 12 6 Management Expenses Account for the Year ended 31st March, 1933. Dr. £ s. d. Cr. £ s d . To Administration expenses .. .. .. 10 0 0 By Balance transferred to Profit and Loss Account .. 15 0 0 Audit Office services .. .. .. ..500 £1500 £15 0 0 E. O. Hales, Superintendent. State Advances Office, Wellington, 30th June, 1933. K. Robertson, Accountant. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby — G. F. C. Campbell, Controller and Auditor-General. REPATRIATION. Statement op Liabilities and Assets as at 31st March, 1933. Liabilities. Assets. Liability to Redemption Account as at Ist April, £ s. d. Investment Account—Principal £ s. d. £ sd. 1925.. .. .. .. .. 1,290,182 2 1 owing on bills of sale .. 208,747 010 Less repayments to 31st March, 1933 .. 177,553 8 9 Less Suspense adjustments .. 152 12 4 208,594 8 6 1,112,628 13 4 Interest on bills of sale, overdue .. .. 5,081 13 2 Less expenditure irrecoverable £ s. d. Cash in hand and in bank at 31st March, 1933 . 436 18 9 to 31st March, 1932 .. 903,653 1 2 Management expenses Account for the year ended 31st March, 1933 .. 381 3 8 904,034 4 10 Liability to Redemption Account as at 31st March, 1933 .. .. .. .. 208,594 8 6 Sundry creditors, Treasury— £ s. d. Interest .. .. 93 8 11 Principal .. .. 268 14 11 Realization recoveries .. 20 9 4 382 13 2 Suspense Account .. .. .. .. 54 5 7 Interest on advances from War Expenses Account overdue.. .. .. .. 5,081 13 2 £214,113 0 5 £214,113 0 5 Interest Account por the Year ended 31st March, 1933. m T Dr - ~ £ s. d. Cr. £ s. d. £ s. d. To Interest paid to Treasury .. .. .. 664 7 3 By Interest on bills of sale .. .. 731 4 5 Interest in hand due to Treasury at 31st March, Interest on bills of sale overdue at 1933 .. .. .. .. .. 93 811 31st March, 1933 .. .. 5,08113 2 Interest due to Treasury overdue at 31st March, 1933 .. .. .. .. .. 5,081 13 2 5,812 17 7 ■ — Less overdue at 31st March, 1932 5 1 5,839 9 4 802 12 6 Less interest due to Treasury overdue at 31st Interest on bank balances .. 26 11 Q March, 1932 5,010 5 1 £829 4 3 £829 4 3 Management Expenses Account for the Year ended 31st March, 1933. Dr. £ s. d. Cr. £ a d . To Audit Office services .. .. .. 20 0 0 By sundry fees .. .. .. .. .. 2 8 8 Cleaning and messenger services .. .. 25 0 0 Balance recouped in accordance with section 13 (3)', Commission .. .. .. .. 715 10 State Advances Amendment Act, 1922 .. 381 3 8 Postages and telegrams .. .. .. 20 0 0 Post Office services .. .. .. .. 25 0 0 Printing and stationery .. .. .. 10 0 0 Rent .. .. .. .. .. 30 0 0 Salaries .. .. .. .. .. 200 0 0 Solicitors' costs .. .. .. .. 35 16 6 Travelling-expenses .. .. .. .. 1000 £383 12 4 £383 12 4 E. 0. Hales, Superintendent. State Advances Office, Wellington, 30th June, 1933. R. Robertson, Accountant. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby. G. F. C. Campbell, Controller and Auditor-General.

159

B.—l [PT. IV].

NEW ZEALAND STATE COAL-MINES. Colliery Working Accounts for the Year ended 31st March, 1933.

Colliery Profit and Loss Accounts for the Year ended 31st March, 1933.

Mac Donald Colliery Profit and Loss Account for the Year ended 31st March, 1933. Dr. £ s. d. Cr. £ s. d To Interest .. .. .. .. .. 2,187 13 7 By Rents .. .. .. .. .. 347 1 1 Repairs and maintenance .. .. .. 4 8 0 Royalties.. .. .. .. .. 2,983 13 5 Depreciation .. .. .. .. 795 1 5 Travelling-expenses .. .. .. 16 9 6 3,003 12 6 Net profit—Transferred to General Profit and Loss Account .. .. .. .. 327 2 0 £3,330 14 6 £3,330 14 6

160

Dr, Livekpool. Jambs. Cr. Liverpool. James. £ s. d. £ s. d. £ s. d. £ s. d. To Stocks on hand, 1st April, 1932 4,307 13 2 340 14 6 By Sales of coal .. .. 113,233 7 3 35,563 19 5 Coal-winning— Sales of stores, power, &c... 4,228 5 10 Wages .. .. 53,418 14 7 15,009 3 4 Stocks of coal on hand at Stores and materials used 4,791 19 9 787 5 4 31st March, 1933, at mine, Railway tickets .. 488 2 3 .. wharf, and afloat .. 3,516 18 0 670 13 11 Subsidized bus fares, &o. .. 299 4 0 Stores sales (at cost) .. 4,039 0 2 Coal purchased .. 59 10 6 74 16 4 Special rate .. .. 522 14 8 161 6 0 Electric power .. .. .. 500 0 0 67,627 15 1 17,172 9 6 Gross profit—To Profit and Loss Account .. .. 53,350 16 0 19,062 3 10 £120,978 11 1 £36,234 13 4 £120,978 11 1 £36,234 13 4

Dr. Liverpool. James. Cr. Liverpool. James. £ s. d. £ s. d. £ s. d. £ s. d. To Salaries.. .. .. 2,529 2 1 724 8 3 By Gross profit at mine .. 53,350 16 0 19,062 3 10 Rent .. .. .. .. 56 5 8 Rents .. .. .. 501 12 6 Interest.. .. .. 3,278 19 4 975 8 1 Travelling-expenses .. 74 7 9 24 16 0 Printing and stationery .. 88 0 4 29 6 11 Repairs and maintenance .. 3,567 6 3 1,389 18 6 Telegrams and postages .. 161 19 10 54 0 1 Railway haulage .. .. 8,859 14 11 2,185 3 6 Insurance .. .. 2,682 12 1 703 15 5 Coal-miners' Relief Fund .. 204 18 4 61 0 9 General expenses .. .. 436 2 3 183 1 11 Marine freight .. .. 23,208 2 5 9,071 16 4 Audit fees .. .. 159 4 6 53 1 6 Wharfage .. .. 1,568 3 10 485 9 4 Superannuation Fund subsidy 96 10 10 32 3 8 Loss by shipwreck .. 120 11 1 Depreciation —Mine buildings, plant, and maohinery .. 4,517 1 6 2,788 3 2 51,552 17 4 18,817 19 1 Net profit—Transferred to General Profit and Loss Account .. .. 2,299 11 2 244 4 9 £53,852 8 6 £19,062 3 10 £53,852 8 6 £19,062 3 10

B.—l [Pt. IV].

Depot Profit and Loss Accounts for the Year ended 31st March, 1933.

NEW ZEALAND STATE COAL-MINES— continued. Depot Trading Accounts for the Year ended 31st March, 1933.

21— B. 1 [Pt. IV].

161

Dr. Wellington, j Cheistchtjbch. Wanqantji. Or. Wellington. : Cheistchurch. Wanganui ! i I £ s. d. £ s. d. £ s. d. £ s. d. | £ s. d. £ s d To Stocks on hand, 1st April, 1932 .. 7,645 7 9 6,909 11 4 846 4 3 By Sales of coal .. .. .. 88,523 2 6 | 53,399 15 10 12,09114 2 Purchases of coal .. .. 76,175 5 2 26,607 1 6 10,744 4 1 Sales of coke, wood, &e. .. .. 3,879 12 4 : 754 17 0 224 6 6 Purchases of firewood, coke, &c. .. 3,396 16 0 573 6 5 85 5 4 Stocks on hand at 31st March, 1933— Wharfage .. .. .. j 851 4 6 .. 37 15 5 Coal.. .. .. .. 3,090 11 5 4,976 9 3! 336 7 1 Haulage to depot .. ..I 290 15 10 19,701 10 8 71 18 4 Firewood, coke, &e. .. .. 185 18 2 253 4 7 j 72 8 ] Wages—Discharging .. .. 109 6 6 245 7 1 10 13 7 88,468 15 9 54,036 17 0 11,796 1 0 Gross profit —To Profit and Loss 7,210 8 8 5,347 9 8 928 14 10 Account . £95,679 4 5 £59,384 6 8 £12,724 15 10 ! £95,679 4 5 £59,384 6 8 £12,724 15 10

Dr. Wellington, j Chkistchtjkch. Wanganui. Or. Wellington. Christchukch. Wanganot. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. To Wages .. .. .. .. 937 6 2 1,048 10 11 252 8 11 By Gross profit from Trading Account 7,210 8 8 5,347 9 8 998 14 10 Salaries.. .. .. .. 1,280 11 10 964 13 5 391 15 9 Net loss— To General Profit and Loss .. .. 376 0 0 Rents .. .. .. .. 446 11 3 125 12 0 179 0 6 Account Interest .. .. .. .. 329 0 5 139 16 7 18 18 5 Travelling expenses and allowances . . 47 17 4 18 11 10 24 10 0 Repairs and maintenance .. .. 267 12 8 255 15 11 44 6 3 Postages and telegrams .. . . 52 5 7 54 11 10 33 1 8 Printing and stationery .. .. 120 17 1 75 6 8 10 0 4 Insurances .. .. .. 63 5 1 31 5 2 7 110 Cartage.. .. .. .. 2,127 13 3 1,469 14 8 179 19 4 Sacks ....... 162 11 10 101 14 0 063 Freights .. .. .. 117 17 10 4 0 6 4 12 7 General expenses .. .. .. 360 4 9 49 9 3 33 14 3 Audit fees .. .. .. 96 6 0 58 1 0 20 14 0 Superannuation Fund subsidy .. 24 8 0 21 12 0 8 19 1 Reserved for bad debts .. .. 69 3 5 6 16 5 Depreciation .. .. .. 534 11 3 533 1 0 94 16 6 7,038 3 9 4,958 13 2 1,304 14 10 Net profit— To General Profit and Loss 172 4 11 388 16 6 Account _ £7,210 8 8 £5,347 9 8 £1,304 14 10 £7,210 8 8 5,347 9 8 £1,304 14 10

B—l [PT. IV].

NEW ZEALAND STATE COAL-MlNES— continued. General Profit and Loss Account for the Year ended 31st March, 1933. Dr. Or. To Net loss — £ s. d. By Net profit— £ s. d. £ s. d. Wanganui Depot .. .. .. 376 0 0 James Colliery .. .. 244 4 9 Hire of plant revenue account .. .. 7115 3 Liverpool Colliery .. . 2,299 11 2 Mac Donald Colliery 327 2 0 447 15 3 Wellington Depot .. .. 172 411 Balance—Net profit for year, carried down .. 11,763 2 7 Christchureh Depot .. .. 388 16 6 r 3,431 19 4 Net recoveries— Seddonville Colliery ... .. 43 17 2 Royalties .. .. .. 4,356 15 2 Charming Creek area .. 151 16 8 - 4,552 9 0 ;, | Interest on investments .. .. 4,226 9 6 £12,210 17 10 £12,210 17 10 ! " ; £ s. d. £ s. d. To Sinking Fund Account for redemption of loan By Balance —Net profit for year ..11,763 2 7 capital. 1 . I 8,214 7 7 j Balance—Net surplus for year .. .. 3,548 15 0 £11,763 2 7 £11,763 2 7

162

B.—l [Pt. IV],

NEW ZEALAND STATE COAL-MINES— continued. Balance-sheet as at 31st Maech, 1933. Liabilities. Assets. Loan capital— £ s. d. £ s. d. Collieries. £ s. &. £ s . d. Securities at 3J per cent. .. .. .. .. .. 416 13 4 Development and Property Accounts .. .. .. 105,960 1 11 Securities at 4 per cent. .. .. .. .. .. 133,316 13 4 Machinery, plant, ropes, and rolling-stock .. .. .. 32,954 12 4 133,733 6 8 Electrical plant (James Colliery) .. .. .. ..4 064 6 0 Accrued interest on loan capital .. .. .. .. .. 1,951 10 8 Buildings at mines .. .. .. .. .. ~ 5,707 17 0 Departmental. Sundry. Cottages at mines .. .. .. .. .. ' 4'378 0 5 Sundry creditors— £ s. d. £ s. d. Plantations at mines .. .. .. . 2'360 13 8 Liverpool Colliery .. .. 860 0 1 6,868 7 2 7,728 7 3 Coal stocks (bins, wharf, and afloat) (less £100 provisionally written off) 11 11 James Colliery 180 5 0 4,843 9 3 5,023 14 3 Stores on hand .. .. 8 862 19 0 Wellington Depot .. .. 710 11 395 15 0 403 511 _____ i«_ _•« 9 s Christchurch Depot .. ..1,891 9 0 334 15 10 2,226 4 10 Plant, equipment, &c on hire 1117 10 2 Wanganui Depot .. .. .. 56 13 0 31 2 9 87 15 9 Depots— " 7 Property Accounts .. .. .. 11 483 l a 3 2,995 18 0 12,473 10 0 — 15,469 8 0 Stocks and stores on hand " 9 077 13 11 Deposits on contracts .. .. .. .. .. .. 1,110 00 ' 20 56113 2 Sinking Fund .. .. .. .. .. .. .. 8,299 9 8 Prospecting on State Coal Reserve .. .. .. .. .. 4'986 19 9 Reserves— Sinking Fund investments .. .. .. .. ~ .. 9 8 General Reserve .. .. .. .. .. .. 145,253 11 2 Housing advances to workmen ;. .. .. 8 809 22 Bad Debts Reserve 763 611 Interest accrued due ' ' 127 7 5 Accident Insurance Reserve .......... 5,822100 8 qqfi Q 7 n 1 t. fl+ a t a <■ ~~ —151,839 8 1 Investments (ordinary) .. .. .. .. .. 54,300 0 0 General Profit and Loss Account— Interest accrued due 382 14 0 Net surplus for year .. .. .. .. .. .. 3,548 15 0 v 54 682 14 0 Departmental. Sundry. Sundry debtors— £ s. d. £ s. d. Liverpool Colliery .. .. .. 969 18 9 3,311 11 10 4,281 10 7 James Colliery .. .. .. .. 416 416 Mac Donald Colliery .. .. .. 751 3 4 751 3 4 Wellington Depot .. .. .. 167 8 1 27,248 19 1 27,416 7 2 : Christchurch Depot .. .. 21 1 5 2,647 19 3 2,669 0 8 ; " : Wanganui Depot .. .. ... 0 6 3 1,103 1 3 1,103 7 6 1,158 14 6 35,066 16 3 36,225 10 9 Less provisionally written off .. .. .. .. 12110 36,104 9 9 :: Cash in Receiver-General's Deposit Account .. .. .. .. 1,110 0 0 Cash in Public Account .. .. .. ~ .. .. IX 676 9 9 £315,951 18 1 £315,951 18 1 State Coal-mines Office, Wellington, A. W. Gyles, A.E.A.N.Z., Accountant. Ohas. E. Macmtllan, Minister of Mines. I hereby certify that the attached Working and Profit and Loss Accounts of Depots and Collieries, General Profit and Loss Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the comment that no charge for the cost of exchange on payments made in London is included in the account.— G. F. C. Campbell, Controller and Auditor-General.

163

B—l [PT. IV].

STATE FIRE INSURANCE OFFICE. Revenue Account of the Accident Branch of the State Fire Insurance Office for the Year ended 31st December, 1932. £ s. d. £ s. d. Premiums after deduction of reinsurances .. 87,067 18 8 Free-year bonus on personal accident policies .. 279 5 8 £ s. d. Claims .. .. .. .. .. 63,760 7 0 Interest .. .. .. 15,734 8 6 Commission.. .. .. .. .. 4,196 9 5 Less land and income tax .. 7,183 5 6 Salaries .. .. .. .. .. 10,337 15 10 — 8,551 3 0 Contribution to Public Service Superannuation Fund .. .. .. .. .. 160 0 0 Expenses of management .. .. .. 3,011 19 7 81,745 17 6 Payment to New Zealand Treasury under section 5, Finance Act, 1931 (No. 2) .. .. .. 1,174 0 0 Further appropriation to Investments Fluctuation Reserve .. .. .. .. .. 10,000 0 0 Reserve for bad debts .. .. .. 500 0 0 Amount of Accident Funds, 31st December, 1932 2,199 4 2 £95,619 1 8 £95,619 1 8 Balance-sheet of the Accident Branch of the State Fire Insurance Office as on the 31st December, 1932. Liabilities. £ s. d. Assets. £ s. d. Accident funds, as per Revenue Account .. 2,199 4 2 Government war-loan securities .. .. 94,500 0 0 Outstanding accident claims .. .. .. 43,990 0 0 Other Government securities .. .. .. 69,000 0 0 Government taxes .. .. .. .. 7,183 5 6 Local-authority securities .. .. .. 95,560 18 7 Commission.. .. .. .. .. 392 5 10 Rural Advances bonds .. .. .. 14,425 0 0 Premium and other deposits .. .. .. 265 0 10 Property under agreement for sale and purchase .. 3,980 0 0 Sundry creditors .. .. .. .. 30 5 7 Fixed deposits and at short call .. .. 40,000 0 0 Reinsurance premiums due .. .. .. 93 7 4 Interest accrued but not due .. .. .. 4,580 1 4 Officers' Fidelity Fund .. .. .. 500 0 0 Interest overdue .. .. .. .. 199 0 0 Reserve for Unearned Premiums .. .. 47,220 13 10 Agents'balances .. .. .. .. 2,074 5 1 Investment Fluctuation Reserve .. .. 26,000 0 0 Sundry debtors, including Motor-vehicles Insurance Bad Debts Reserve .. .. .. .. 1,000 0 0 (Third-party Risks) Act pool .. .. 47,728 3 3 Reserve Fund constituted under section 6 of the Cash in hand on current account .. .. 4,660 6 6 Government Accident Insurance Amendment Act, 1924 .. ... .. .. .. 247,833 11 8 £376.707 14 9 £376,707 14 9 J. H. Jerram, General Manager. 2nd June, 1933. C. B. Redward, Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. — G. F. C. Campbell, Controller and Auditor-General.

164

B—l [PT. IV].

STATE FIRE INSURANCE OFFlCE— continued. Revenue Account of the State Fire Insurance Office for the Year ended 31st December, 1932. £ s. d. £ s. d. Premiums after deduction of reinsurances .. 208,492 19 9 Bonus rebate to policyholders .. .. 25,293 17 9 Other receipts— £ s. d. Losses by fire and earthquake (after deduction of Interest, commission, and rent 47,129 13 5 reinsurances) .. .. .. .. 70,443 18 8 Less land-tax .. . . 380 9 2 Appropriated to Reserve for Unearned Premiums — 46,749 4 3 (in addition to £88,763 19s. Bd. already reserved) 15,482 10 3 Income-tax .. .. .. .. 28,201 711 Commission .. .. .. .. 9,539 17 6 Salaries .. .. .. .. .. 24,263 14 0 Contribution to Public Service Superannuation Fund .. .. .. .. .. 508 17 7 Contributions to Fire Boards under the Fire Brigades Act, 1908 .. .. .. 7,834 11 1 Expenses of management — £ s. d. Travelling-expenses .. .. 2,370 15 5 Printing, stationery, and advertising .. .. .. 1,267 1 5 Rent .. .. .. 1,652 610 Exchange .. .. .. 47 14 9 Postages, telegrams, cablegrams, and sundrv charges .. 3,994 18 8 — 9,332 17 1 Office equipment .. .. .. .. 1,269 13 6 Office premises : Depreciation .. .. 3,052 5 4 195,223 10 8 Payment to New Zealand Treasury under section 5, Finance Act, 1931 (No. 2) .. .. .. 3,484 11 0 Investments Fluctuation Reserve Fund .. 15,000 0 0 Bad Debts Reserve .. .. .. .. 1,000 0 0 Office premises—Written off .. .. .. 38,400 0 0 Amount of fire-insurance funds at end of year .. 2,134 2 4 £255,242 4 0 £255,242 4 0 Balance-sheet of the State Fire Insurance Office on the 31st December, 1932. Liabilities. £ s. d. Assets. £ s. d. Capital authorized by the State Fire £ Government war-loan securities .. .. 112,140 11 3 Insurance Act, 1908 .. .. 100,000 Other Government securities .. .. .. 304,950 0 0 Less not raised .. .. .. 100,000 Local-authority securities .. .. .. 135,308 9 6 ■ Nil. Rural Advances bonds .. .. .. 14,175 0 0 Bad Debts Reserve .. .. .. .. 1,500 0 0 Rural Intermediate Credit bonds .. .. 20,000 0 0 Reserve Fund .. .. .. .. 711,418 8 7 Fixed deposits and at short call .. .. 185,000 0 0 Investments Fluctuation Reserve Fund .. 44,000 0 0 Land and buildings .. .. .. .. 151,656 10 6 Reserve for unearned premiums .. .. 104,246 911 Outstanding premiums .. .. .. 11,834 2 1 Bonus Rebate Reserve .. .. .. 29,000 0 0 Interest accrued but not due .. .. .. 10,875 18 8 Reinsurance Reserve Fund .. .. .. 60,000 0 0 Rent accrued or due.. .. .. .. 195 610 Premium and other deposits .. .. .. 1,071 2 9 Rent overdue .. .. .. .. 46 6 2 Outstanding fire and earthquake losses .. 6,601 0 0 Cash in Bank of New Zealand at Government taxes .. .. .. .. 28,201 711 Wellington, or in transit to £ s. d. Sundry creditors .. .. .. .. 6,005 6 5 Wellington .. .. 53,750 8 4 Other amounts owing by the Office — £ s. d. Imprest Account balances : Head Reinsurance premiums due .. 2,803 18 7 Office and branches .. .. 76 0 4 Commission .. .. .. 1,742 9 5 ■ 53,826 8 8 Printing, stationery, and advertising .. .. .. 15 2 1 Postages and sundry charges .. 1,269 5 8 5,830 15 9 Fire-insurance funds, as per Revenue Account .. 2,134 2 4 £1,000,008 13 8 £1,000,008 13 8 J. H. Jerram, General Manager. 2nd June, 1933. C. B. Redward, Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— G. F. C. Campbell, Controller and Auditor-General.

165

B—l [Pt. IV].

STATE FOREST SERVICE. STATE FORESTS ACCOUNT. Income and Expenditure Account foe the Year ended 31st March, 1933. General Revenue Account. Expenditure. Income. , ' j To Salaries and contributions to Public Service £ s. d. £ f- d - £ s - d - Superannuation Fund, &o. .. ..10,874 14 3 By Timber royalties .. .. 5,271 U 4 General management of State Timber sales .. .. 26,837 2 8 forests— £ s. d. Timber trespass .. .. lbS 1 7 Postages, cables, printing, and <52,~/i stationery, &c. .. .. 691 7 3 Leases— Payments to other Depart- ' Grazing .. .. .- 2,104 0 4 ments for services rendered.. 118 11 6 Sawmill-sites .. .. 88 5 6 Forest and grazing reoonnais- Industrial .. .. 1,675 14 9 sance, timber cruising, &c. .. 3,729 16 5 Miscellaneous permits .. 174 12 3 Office rent, heating, &c. .. 958 16 7 Ml 10 0 Transportation expenses and License and transfer fees .. .. .. Ml W <J upkeep of motor-vehicles .. 1,013 411 Fees for inspections .. .. •• 432 » 1 Travelling and transfer and re- Rental of houses .. .. •• •• «l" moval expenses .. .. 1,057 11 9 Kauri-gum, sale of, and royalty .. .. 89 10 6 Maintenance of buildings and Administration expenses—Forests Amendment other departmental property 150 13 3 Act, 1926 .. .. ■ • • • »«" l» - 7,720 1 8 Miscellaneous .. .. •• •• 47 8 8 Forest-fire prevention — Communication and control, locomotion, and travellingexpenses .. •• 107 18 3 Wages .. •• •• 547 0 5 b ■ 654 18 8 Education — Photographic records, &c. .. 11 0 0 Preparation of service bulletins, publications, &c. .. .. 26 0 8 v 37 0 8 Forest research — Forest ecology, &c. .. .. 516 7 Forest entomology .. .. 76 2 11 Silvicultural management studies, &c. .. • • 329 3 2 Timber-products testing .. 80 8 3 Travelling-expenses .. .. 83 16 7 h 620 17 6 Afforestation: Preparation of planting-plans and forest-ex-tensionf&c 104 0 2 Miscellaneous — Yearly rent, Otanewainuku .. 74 0 0 Compensation to employee for loss of money whilst firefighting ....... 7 0 0 Expenses of officers overseas .. 43 12 6 Refund of deposit on timbersale .. .. ■■ 102 6 11 226 19 5 Depreciation . ■ • • • • • • 1, 804 4 11. Bad debts 164 18 6 Rebates 3,060 16 1 Balance carried down .. •• •• 12,953 0 8 £38,271 12 6 £38,271 12 6 Allocations of Revenue Account. To Consolidated Fund— £ s. d. £ s. d. : _ £ s. d. National Endowment Account By Balance from General Revenue Account .. 12,953 0 8 Revenue (Forests Act, 1921, section 39 (2) ) .. .. 4,136 110 Local authorities : " Fifths " of revenue (Finance Act, 1924, section 17) .. •• 3,328 2 6 7,464 4 4 General Reserve: Indigenous .. .. 5,488 16 4 £12,953 0 ~8 . £12,953 0 8 Nurseries and Plantations. £ s. d. £ s. d. £ s. d. £ s. d. To Interest on loans .. ..98,113 6 3 By Interest on investments .. 552 16 6 Recoupment of stamp duty and Interest charged on nurseries management charges, &c. .. 137 16 6 and plantations ..119,967 14 3 Free trees to local bodies and Land rental charged to nurseries schools .. •• 1,535 5 7 and plantations .. .. 10,839 4 7 Tree-seed destroyed .. .. 154 1 2 Profit on Rotorua Nursery .. 278 10 3 Fire loss, Longwood Plantation.. 3114 2 131,638 8 I Loss, Hanmer Nursery .. 29 0 1 100,001 3 9 General Reserve: Afforestation .. 31,637 1 10 £m,638~in £131,638 5 7

166

B.—l [Pt. IV].

STATE FOREST SERVICE— continued. Summary of Nursery Tree-growing Operations for the Year ended 31st March, 1933.

Nursery Balance-sheets as at 31st March, 1933.

167

Liabilities. Assets. Other Nursery. c «. Capital Total. Arboretum Buildings. Formation. Fences. «§«*£* Seed Frames. »►, *££ Departmental Sto^™ s ' Sff Total. Jrroperty. j £ 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. Rirerhead .. .. .. 1,050 3 9 1,050 3 9 12 2 0 488 10 8 67 2 6 104 4 5 199 17 2 .. 3 0 0195 7 0 .. .. .. 1,050 3 9 Kaingaroa .. .. 47 3 8 6,420 18 0 6,468 16.. .. 145 10 9 .. .. .. .. .. 55 3 2 6,267 7 7 .. 6,468 1 6 Rotorua .. .. 157 6 1J19.308 15 119,466 12 .. 2,552 6 41,659 0 0 105 17 8 .. 590 0 0 .. 220 10 0 777 11 1013,560 15 4 .. 19,466 1 2 Karioi .. .. 70 16 0 5,189 3 6 5,259 19 6 .. 23 8 7 242 1 9 8 3 6 46 12 0 .. .. { 4,939 13 8 .. 5,259 19 6 Putorino .. .. .. 764 11 10 764 11 10 .. 199 1 8 4 16 0 256 14 10 19 2 3 .. .. 5 10 10 55 17 4J 223 8 11 .. 764 11 10 Golden Downs .. .. 12 6 6.709 3 2 6,710 5 8,.. .. 91 0 3 163 18 9 .. .. .. .. 180 3 9 6,275 2 11 .. 6,710 5 8 Wesrland .. .. .. 12,223 3 012,223 3 o| .. 1,237 13 82,348 2 0 221 8 0 142 13 9 .." .. .. 42 16 0 8,140 9 7 90 0 012,223 3 0 Hanmer .. .. 1 16 0 1,759 16-2 1,761 12 2! ... .. .. .. .. .. .. 140 6 8 1,621 5 6 .. 1,781 12 2 Taparmi ,_. .. 12 7 2 6,618 17 1 6,631 4 3 .. 1,875 12 8 .. 323 12 3| 373 6 11 .. 9 4 3J232 0 9 819 6 1 2,998 14 .. 6,631 4 3 290 11 360,044 11- 760,335 2 lo| 12 2 0 6,333 5 04,339 0 11,417.17 8J 743 3 7 636 12 012 4 3:653 8 72,071 4 10,44,026 4 loj 90 0 060,335 2 10

Dr. Gr. Stocks of Trees, n.-,orat;™ai ! -d «+ t- 1' Stocks of Seeds, Stores, Ces and ! Interest T j Rent Sales of Trees and Seed Toc . son Trees, Seeds, Nursery. and Seed-beds Trees from Distribution De P recia tion. and Total. and Trees and transferred to Nurs v and Stores Total. ass ist April, Tre o e 4f r 0m D^™ n Land Rental. GraZing ' H a ntationa, Ac. Nursery " at 31st March, 19<w - 1 Regions. I 19dd * 1 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. ! £ s. d. £ s. d. £ s. d.i £ s. d.| £ s. d. £ s. d. £ s. d. £ s. d. Riverhead .. .. j 917 6 10 16 14 0 339 9 4 89 11 8 140 10 0 .. 1,503 11 10 .. .. | 1,503 11 10 .. .. 1,503 11 10 Kaingaroa .. .. | 4.191 0 51,446 2 10 1,723 0 1 62 6 4 131 16 2 .. 7,554 5 10 .. .. | 1,286 18 3 .. 6,267 7 7 7,554 5 10 Rotorua .. .. 13,143 0 4 55 4 514,799 2 6 540 8 6 702 10 8 278 10 319,518 16 8 140 0 0 590 10 6' 5,227 10 10 .. 13,560 15 419,518 16 8 Karioi.. .. .. j 5,483 18 10 447 15 3 1,045 8 10 150 3 4 264 12 1 .. 7,391 18 4 .. 24 1 8 1 2,428 3 0 .. 4,939 13 8 7,391 18 4 Putorino .. .. ! 223 8 11 •• •• •• •• •• 223 8 11 .. .. ! .. .. 223 8 11 223 8 11 Golden Downs .. .. 7,354 15 8 91 16 l| 1,484 19 11 335 6 11 365 3 4 .. ! 9,632 1 11 .. 30 15 9' 3,326 3 3 .. 6,275 2 11 9,632 1 11 Westland .. .. 9,082 18 7 19 12 3 930 4 9 420 13 4 672 8 0 .. 11,125 16 11 75 8 4 13 7 3 2,896 11 9 .. 8,140 9 711,125 16 11 Hanmer .. .. j 2,330 3 5 30 6 10 784 4 7 55 12 2 115 18 6 .. 3,316 5 6 .. ! 10 3 4| 1,655 16 7 29 0 1 1,621 5 6 3,316 5 6 Tapanui .. 3,745 15 8 5 0 1 987 8 2 420 7 0 385 11 2 .. ; 5,544 2 1 119 8 2 79 13 9: 2,346 18 10 .. 2,998 1 4 5,544 2 1 46,472 8 82,112 11 912,093 18 22,074 9 32,778 9 11; 278 10 3 ! 65,810 8 0 334 16 6 748 12 3120,671,14 4 29 0 144,026 4 1065,810 8 0 I | . 1 i i ! •

B.—l [Ft. IV].

STATE FOREST SERVICE— continued. Summary of Plantation Operations to 31st March, 1933.

NOTBi £ s. d. Main Balance-sheet: Plantations .. .. .. .. .. .. 2,853,867 12 9 £ s. d. . Value of buildings, &c, above .. .. .. .. 170,666 19 5 Debt on planted area .. .. .. .. .. 2,683,200 13 4 2,853,867 12 9

168

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B.—l [Pt. IV].

STATE FORESTS ACCOUNT— continued. Balance-sheet as at 31st March, 1933. Liabilities. Assets. £ s. d. £ s. d. £ s. d. Capital Account .. .. .. 35,170,209 18 1 Land Account .. .. .. .. 828,291 6 9 Loans— Standing forests .. .. .. .. 34,028,189 15 2 Debentures and stock Forest improvements— £ s. d. issued— Demarcation .. .. 2,799 13 1 Bate of Interest. Amount of Roads and tracks .. 4,954 17 0 Percent. Loan. „ , ~ . „„„ r- n £ Protection improvements 299 5 2 4 197,000 0 0 _ 8 ' 053 15 3 44 125 000 0 0 Departmental property: In--5 255',386 13 5 digenous forests- c EO „ 10 „ 54 185 000 0 0 Buildings .. .. 6,584 12 3 51 527010 0 0 Field equipment .. 1,783 18 11 54 632 000 0 0 Office equipment .. 2,675 12 6 6 1774 12 10 Motor-vehicles .. .. 952 15 0 ' 1 qoq 171 g 3 Telephone-lines .. 327 13 5 Advances from Consoli- ' ' Fire-fighting equipment 156 4 5 dated Fund- Photographic equipment 98 13 7 Percent. Reference library, &c. .. 1,267 11 5 44, 42,405 3 4 Forest ecology, equip--5£ 45,000 0 0 ment, &c. .. .. 235 15 1 87,405 3 4 Timber-testing equipment 702 15 0 2,010,576 9 7 Forest atlas .. .. 1,907 15 4 Sundrv creditors — Miscellaneous .. .. 233 3 2 Consolidated Fund 16,926 10 1 (National Endowment Sundry debtorsRevenue) .. .. 8,136 110 Departmental .. .. 192 14 3 Lands Department— Sundry .. .. 63,705 16 3 Hurakia Forest .. 5,822 7 0 63,898 10 6 Interest .. .. 3,202 5 9 Nurseries and plantations— Open Accounts — Nurseries .. .. 60,335 2 10 Departmental .. 553 11 9 Plantations .. .. 2,853,867 12 9 Sundry .. .. 4,687 8 1 Administration expenses Interest accrued on loans 13,'339 18 1 not yet allocated .. 9,704 111 35,741 12 6 2,923,906 17 6 Reserves: General Reserve— Experimental and research Indigenous .. .. 387,706 11 7 worksAfforestation .. .. 292,587 511 Au c k land Experiment 680,293 17 6 Station .. .. 5,001 8 8 Liability for amounts held in deposit .. 856 15 8 Arboretum and sample Writings-off in Suspense .. .. .. 7,290 8 8 plots .. .. 307 3 3 5,308 11 11 Seed in stock .. .. .. .. 3,443 1 4 Investment in Public Debt Redemption Fund 4,503 8 10 Assets in Suspense .. .. .. 7,290 8 8 Deposit Account — £ s. d. Receiver-General's .. 609 7 11 Other (Forest Clerk's) .. 247 7 9 856 15 8 Cash in Public Account .. 14,299 6 7 Cash in Post Office .. 0 13 9 14,300 0 4 £37,904,969 2 0 £37,904,969 2 0 Notes.—(l) Lands and standing forests other than areas purchased have been valued as follows: Prairie value, ss. per acre; protection, £1 per acre ; merchantable forest, £10 per acre ; accretions during the year have been brought into the accounts at the prairie value of ss. per acre. (2) Plantations have been valued at cost plus compound interest, less returns compounded. A. D. McGavock, Director of Forestry. W. Riach, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. The following comment is appended : No charge for the cost of exchange on payments made in London is included in the Account. — G. F. C. Campbell, Controller and AuditorGeneral.

22—8. 1 [PT. IY

169

B.—l [PT. IV].

SWAMP LAND DRAINAGE ACCOUNT. Rate Accounts foe the Yeab ended 31st March, 1933. Kaitaia Drainage Abba. Special Bate Accounts : Capital. Uural Town Sural Town Subdivision. Subdivision. Subdivision. Subdivision. Dr. £ a. d. £ s. d. Cr. £ s. d. £ s. d. £ s. d. To Transfer to Sinking Fund .. 330 15 0 45 4 1 By Balance .. .. 270 110 44 6 1 Interest charge .. .. 2,169 5 0 405 15 11 Rates levied .. 3,36117 0 .. 391 1 9 Rates written off .. .. 4 14 7 .. Less rebate .. 799 18 8 Remissions 194 14 1 28 3 3 2,56118 4 Balance .. .. .. 329 13 0 .. Penalty, 10 per cent. .. .. 197 1 6 20 11 5 Balance .. .. .. .. 23 4 0 £3,029 1 8 £479 3 3 £3,029 1 8 £479 3 3 General Sate Accounts : Maintenance. Kural Town Sural Town Subdivision. Subdivision. Subdivision. Subdivision. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Cost of maintenance (less subsidy) 889 6 5 98 16 3 By Balance .. .. 519 9 5 63 17 4 Remissions .. .. .. 70 84 6481 Rates levied (less subsidy) .. 840 411 90 11 0 Rates written off .. .. 110 9 .. Penalty, 10 per cent. .. .. 58 18 1 412 9 Balance .. .. .. 457 6 11 54 0 2 £1,418 12 5 £159 1 1 £1,418 12 5 £159 1 1 Note. —Gross maintenance costs (£1,302 13s. Bd.) were subsidized from Consolidated Fund by £413 7s. 3d. Waihi Dbainage Abea. Special Bate Accounts : Capital. Pukehina Kaikokopu Pukehina Kaikokopu Ward. Ward. Ward. Ward. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Balance .. .. .. .. 54 19 7 By Balance .. .. 334 3 7 Transfer to Sinking Fund .. 28 18 10 43 8 3 Rates levied .. .. .. 411 10 2 417 310 Interest charge .. .. 246 1 2 369 1 9 Balance .. .. .. .. 50 5 9 Balance .. .. .. 470 13 9 £745 13 9 £467 9 7 £745 13 9 £467 9 7 General Sate Account: Maintenance. Pukehina Kaikokopu Central Pukehina Kaikokopu Central Ward. Ward. Ward. Ward. Ward. Ward. Dr £ s. d. £ s. d. £ s. d. Cr. £ s. d. £ s. d. £ s. d. To Balance .. .. .. . • 83 17 11 By Balance .. .. 296 2 9 342 3 3 Cost of maintenance .. 58 10 0 285 11 7 389 2 6 Rates levied.. .. 298 17 6 434 12 10 706 12 4 Rates written off .. .. .. 170 17 6 Balance .. .. 536 10 3 491 4 6 62 14 5 £595 0 3 £776 16 1 £706 12 4 £595 0 3 £776 16 1 £706 12 4 POUKAWA DeATNAGE AeEA. Special Sate Account: Capital. Dr. £ s. d. Cr. £ s. d. To Transfer to Sinking Fund .. .. .. 107 15 0 By Rates levied .. .. .. .. 1,233 310 Interest charge .. .. .. .. 1,077 10 0 Balance .. .. .. .. .. 47 18 10 £1,233 3 10 £1,233 3 10 General Bate Account: Maintenance. Dr. £ s. d. [ Cr. To Balance .. .. .. .. .. £135 17 2 By Rates levied .. .. .. .. £135 17 2

170

B.—l [Pt. IV].

SWAMP LAND DRAINAGE ACCOUNT— continued. Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. Capital Account, Public Works Fund .. ..681,844 13 1 Kaitaia Drainage DistrictSinking Fund : Eepayment of capital Allocated cost of works on which costs— rates are levies.d — £s. d. £ s. d. Kaitaia Drainage Dis- Rural subdivision .. .. 60,000 0 0 trict— £ s. d. £ s. d. Town subdivision .. .. 8,200 0 0 Rural subdivision .. 945 15 0 68,200 0 0 Town subdivision .. 129 5 1 Excess cost of works, not re1,075 0 1 coverable.. .. .. 153,488 1 8 Waihi Drainage Dis- Interest Account: Proportion trict— chargeable to district .. 104,264 6 4 Pukehina subdivision 107 15 1 257,752 8 0 Kaikokopu subdivi- Waihi Drainage District — sion .. .. 161 12 8 Allocated cost of works on which 269 7 9 rates are levied — Poukawa Drainage District .. 107 15 0 Pukehina.. .. .. 5,000 0 0 1,452 2 10 Kaikokopu subdivision .. 50,000 0 0 Rate Accounts— Central subdivision.. .. 7,500 0 0 Special Rate Accounts: Capital— 62,500 0 0 Kaitaia Drainage District, rural Excess, cost of works, not resubdivision .. .. 329 13 0 coverable.. .. .. 23,802 11 9 Waihi Drainage District, Puke- Interest Account: Proportion hina subdivision .. .. 470.13 9 chargeable to district .. 35,111 410 Poukawa Drainage District .. 47 18 10 58,913 16 7 848 5 7 Poukawa Drainage District — General Rate Accounts: Mainten- Drainage-works .. .. 15,802 3 5 ance— Interest Account: Proportion Kaitaia Drainage Dis- chargeable to district .. 3,575 0 6 trict— £ s. d. 19,377 3 4 Rural subdivision .. 457 6 11 Hikurangi Drainage District — Town subdivision .. 54 0 2 Drainage-works .. .. 234,023 17 7 511 7 1 Interest Account: Proportion Waihi Drainage Dis- chargeable to district .. 85,547 5 5 trict— 319,571 3 0 Pukehina subdivision 536 10 3 Mangawai Drainage District— Kaikokopu subdivi- Drainage-works .. .. 1,877 15 9 sion .. .. 491 4 6 Interest Account: Proportion Central subdivision.. 62 14 5 chargeable to district .. 999 10 0 1,090 9 2 2,877 5 9 Poukawa Drainage District .. 135 17 2 Harihari Drainage District — 1,737 13 5 Drainage-works .. .. 4,354 15 1 Sundry creditors— Interest Account: Proportion Miscellaneous.. .. .. 700 5 3 chargeable to district .. 1,985 10 2 Departmental.. .. .. 4 13 6 6,340 5 3 704 18 9 Buildings .. .. .. .. .. 2,138 4 9 Rents charged in advance .. .. 147 4 9 Wharves .. .. .. .. .. 69 6 2 Payments in advance — Plant and machinery .. .. .. 35,679 22 Rent .. .. .. .. 4 16 1 Loose tools .. .. .. .. .. 500 7 7 Rates .. .. .. 1 13 10 Live-stock .. .. .. .. .. 14 9 0 6 9 11 Fuel .. .. .. .. .. 76 211 Suspense Account .. .. .. .. 0 6 0 Stores on hand .. .. .. .. 4,847 12 6 Writings-off in Suspense .. .. .. 65 17 10 Sundry debtors for rates — Treasury Adjustment Account .. .. 176,485 13 10 Drainage District. Capital. Maintenance. £ s. d. £ s. d. Kaitaia.. .. 6,149 4 4 2,207 5 2 8,356 9 6 Waihi .. .. 2,910 16 6 5,395 5 8 8,306 22 Poukawa .. 942 210 103 18 0 1,046 010 Sundry debtors— Rent under section 4 (2), Swamp Land Drainage Amendment Act, £ s. d. 1926 .. .. .. 3,756 10 9 House-rent .. .. .. 20 8 4 Law-costs .. .. .. 89 2 0 Miscellaneous .. .. .. 39 4 6 Departmental .. .. .. 7 15 4 3,913 0 11 Rate Account: Special Rate Account—Capital— Kaitaia Drainage District, town subdivision .. .. .. 23 4 0 Waihi Drainage District: Kaikokopu subdivision .. .. 50 5 9 73 9 9 Postponed rent .. .. .. .. 17 19 10 Revenue Account: Waihi Drainage District, central ward .. .. .. .. 2,656 9 2 Losses in Suspense .. .. .. .. 65 17 10 Cash in transit from Post-office .. ... 085 £863,293 6 0 £863,293 6 0 W. Robertson, Under-Secretary for Lands. Wm. B. Shaw, Accountant. I hereby certify that the Rate Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the comment that no charge for the cost of exchange on payments made in London is included in the account. —J. H. Fowler, Deputy Controller and Auditor-General.

171

B.—i [PT. IV].

TREASURY DEPARTMENT. Income and Expenditure Account foe the Yeae ended 31st March, 1933. Expenditure. Income. To Administration charges— £ s. d. By Recovery of administration expenses (National Salaries .. .. .. .. .. 24,627 14 8 Expenditure Adjustment Act, 1932, sec- £ s. d. Legal and professional expenses .. .. 74 8 3 tion 47 (1) ) .. .. .. .. 6,638 15 11 Office requisites .. .. .. .. 152 6 1 Inscribed stock fees .. .. .. 2,162 6 0 Overtime, &c. .. .. .. .. 155 5 3 Unclaimed dividends, New Zealand consolidated Postage and telegrams .. .. .. 2,319 17 8 stock .. .. .. .. .. 89 7 0 Printing and stationery .. .. .. 3,114 16 2 Conscience-money.. .. .. .. 34 9 9 Telegrams beyond the Dominion .. .. 993 7 7 Unpresented cheques .. .. .. 176 12 5 Telephone subscriptions, &c. .. .. 228 5 4 Balance carried down .. .. .. 71,999 9 11 Travelling-expenses .. .. .. 127 4 2 Annual rental value of premises (a) .. .. 2,454 0 0 Rent: Dunedin office .. .. .. 120 0 0 Office and sundry expenses.. .. .. 7 17 2 Expenses of Local Government Loans Board .. 230 19 2 Bank exchange, commission, and discount .. 511 9 4 Consolidated stock— Management charges .. .. .. 31,309 14 11 Stamp duty on transfers .. .. 13,220 7 0 Depreciation .. .. .. .. 420 15 5 Losses irrecoverable .. .. .. 0 4 1 Interest on New Zealand Government stock .. 26 5 6 Official visit to London — £ s. d. Grant to Secretary to Treasury .. 900 0 0 Expenses of Minister of Finance and Secretary to Treasury .. 106 3 3 1,006 3 3 £81,101 1 0 £81,101 1 0 £ s. d. By Recoveries on account of expenditure of previous £ s. d. To Balance brought down .. .. .. 71,999 9 11 years .. .. .. .. .. 18 11 5 Interest on capital (b) .. .. .. 230 5 0 Excess of expenditure over income .. .. 72,211 3 6 £72,229 14 11 £72,229 14 11 Balance-sheet as at 31st Maech, 1933. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 5,309 4 3 Office furniture, fittings, and equip- £ s. d. Creditors— £ s. d. ment .. .. .. 2,864 16 7 Sundry .. .. .. 121 14 5 Less provisionally written off 0 4 1 Departmental .. .. .. 312 1 2 2,864 12 6 433 15 7 Mechanical appliances .. .. .. 2,282 0 5 Depreciation Reserve .. .. .. 3,301 5 1 Library .. .. .. .. 176 3 4 Treasury Adjustment Account .. .. 68,724 11 1 Stock of stamps .. .. .. 4 610 Debtors — Sundry .. .. .. 28 13 6 Departmental .. .. 189 0 4 217 13 10 Expenses paid in advance .. .. 12 15 7 Excess of expenditure over income .. 72,211 3 6 £77,768 16 0 £77,768 16 0 Note. —The following are included for which the Department has not obtained parliamentary appropriation : (a) Rental value of premises as assessed by Public Works Department ; (6) interest on capital at 4| per cent. Depreciation has been allowed for on balance of assets as at Ist April, 1932, the total charge being carried to Depreciation Reserve. G. C. Rodda, F.R.A.N.Z., Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. —J. H. Fowlee, Deputy Controller and Auditor-General.

172

B.—l [PT. IV],

VALUATION DEPABTMENT. Income and Expenditure Account tor the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. To Advertising, books, newspapers, and other By Fees charged for valuers'reports .. .. 17,648 22 publications .. .. .. .. 11l 13 5 Scale fees for State Advances reports .. 7,025 15 7 Assessment Court expenses .. .. 587 9 8 Fees charged for certified copies of existing roll Depreciation on office furniture, requisites, and values .. .. .. .. 1 824 1 0 maps .. .. .. .. .. 1,076 19 6 Contributions from— Fees to valuers .. .. .. .. 5,873 4 1 Local bodies — Freight, cartage, and transport charges .. 12 5 6 Ordinary services .. .. .. 7,845 10 11 Fuel, light, power, and water .. .. 21 19 4 Special services .. .. .. 867 17 0 Law-costs .. .. .. .. 51 16 10 Land and Income Tax Department .. 6,821 3 2 Loss on furniture worn out and destroyed .. 017 0 State Advances Office for agency work .. 500 0 0 Maps, tracings, and schedules of land transac- Levying and collecting hospital rates in Sounds tions .. .. .. .. .. 136 7 4 and Taupo Counties and in part Waiheke Office expenses .. .. .. .. 177 15 6 Island .. .. .. .. 170 0 0 Overtime and meal allowance .. .. 3 13 Balance, exclusive of interest .. .. 2,216 17 3 Payment to Post and Telegraph Department .. 100 0 0 Postages, telegrams, and rent of post-office boxes 465 2 4 Printing and stationery .. .. .. 561 5 2 Rent .. .. .. .. .. 2,404 15 4 Salaries .. .. .. .. .. 28,035 10 9 Telephone services .. .. .. 433 0 1 Travelling allowances and expenses .. .. 4,855 19 11 Typewriters (repairs) .. .. .. 10 4 1 £44,919 7 1 £44,919 7 1 £ s. d. £ s . d. To Balance brought down, exclusive of interest .. 2,216 17 3 By Balance after charging interest .. .. 3,101 0 3 Interest .. .. .. .. .. 884 3 0 £3,101 0 3 £3,101 0 3 Note. —The accounts include charges against the Department for rent and interest, for which the Department possesses no parliamentary appropriation. Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d. Capital Account .. .. .. .. 19,647 16 1 Furniture and fittings .. .. .. 2,555 10 11 Creditors— Mechanical office appliances .. .. .. 1,425 1 9 Departmental .. .. .. .. 133 611 Stationery .. .. .. .. .. 854 0 0 Sundry .. .. .. .. .. 636 15 10 Maps .. .. .. .. .. 15,667 3 5 Payments in advance.. .. .. .. 19 17 0 Expenses paid in advance .. .. .. 4 0 0 Reserves — Debtors— Depreciation .. .. .. 3,319 18 0 Local bodies .. .. .. .. 5,171 17 1 Bad debts .. ._ .. .. 45 0 7 Land and Income Tax Department .. .. 6,821 3 2 Assets written off .. .. . . .. 0 17 0 State Advances Office .. .. .. 746 5 3 Amounts held on deposit: Hospitals and Charitable Departmental .. .. .. .. 252 17 2 Institutions Act, 1926 .. .. .. 19 6 3 Sundry .. .. .. .. .. 778 17 4 Treasury Adjustment Account .. .. 13,575 111 Assets written off Suspense Account .. .. 017 0 Deposits Account: Hospitals and Charitable Institutions Act, 1926 .. .. .. 19 6 3 Excess of expenditure over income .. .. 3,101 0 3 £37,397 19 7 £37,397 19 7 Thos. Brook, Valuer-General. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. —G. F. C. Campbell, Controller and Auditor-General.

173

B.—l [PT. IV],

MARINE DEPARTMENT. WESTPORT HARBOUR ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. To Dredging .. .. .. •• 7,175 10 3 By Special coal rate .. .. .. . • 14,108 5 9 Harbour maintenance .. .. .. 1,954 011 Endowment revenue .. .. .. 11,685 610 Working-expenses of tug and launch .. 236 2 4 Port dues .. .. . • •• 3,464 0 8 Office administration .. .. .. 1,382 6 9 Sale of surplus stores .. .. .. 17 14 2 Endowments: Administration expenses .. 308 7 3 Interest on investments .. .. .. 4b 5 0 Audit fees 48 3 0 Hire of plant 103 12 10 Telephone services .. .. • • 64 9 4 Rent .. .. .... .. 13b 16 b Compensation for accidents .. .. 8 5 8 Subsidy from Unemployment Fund .. .. 889 16 2 Combating fire on endowment lands .. 2 16 6 Miscellaneous receipts .. .. . • 64 11 2 Rebate of royaltv on bunker coal for overseas Balance carried down .. .. .. 4,546 12 10 ships .. " 149 5 10 Depreciation .. .. .. • • 2,523 6 3 Interest on loans .. .. .. •• 21,210 4 10 £357062 18 11 £35,062 18 11 £ s. d. £ s. d. To Balance brought down .. .. .. 4,546 12 10 By Transfer from Harbour Maintenance Reserve 2,034 11 9 Transfer to Sinking Fund .. .. .. 5,862 1 6 Transfer from General Reserve .. ■• 8 > 374 2 7 £10,40iT14~4 £10,408 14 4 Balance-sheet as at 31st March, 1933. Tjio hi! itif s Loan capital— £ s. d. Endowment lands,- £ s. d £ s. d. Westport Harbour Board Act, 1884, and Loans Leased .. .. .. 33,278 3 Z Acts, 1896, 1897, and 1900 .. .. 243,676 9 5 Unleased 22,258 15 6 Westport Harbour Board Loan Act, 1908 .. 125,898 0 8 »■ *}° % Finance Act, 1921, section 4 .. .. 92,42114 3 Breakwaters 344,332 15 S Training walls .. .. .. .. 102,998 0 0 461,996 4 4 Limestone quarry .. .. .. •■ 128 0 0 Endowment capital .. .. .. 55,536 18 8 Protective works and relief channel .. .. 17,384 9 0 Sinking Fund Reserve 142,507 1 3 Gridiron .. 2,196 0 0 Depreciation Reserve 33,253 3 10 Dredge Wharf 2,790 0 0 General Reserve .. •• 31,919 19 9 Martin's Island .. .. .. ■• 700 0 0 Writines-off, Reserve Account .. .. 29 2 Harbour buildings .. .. .. •■ 4,619 0 0 Payments in advance 451 10 5 Dredges, tug " Mana," plant, &c 43,60114 11 Survey costs, Suspense Account .. .. 449 15 0 Cape Foulwind Railway 8,250 19 b Creditors— £ s. d. Stock and stores .. .. .. ■■ 6,516 7 5 Accrued interest .. .. 3,159 7 5 Work in progress .. .. .. .. 286 5 4 Departmental .. .. 304 2 4 Survey charges: Endowment lands .. .. 449 15 0 Sundry .. .. .. 60 1 2 Debtors— £ s. d. 3,523 10 11 Accrued revenue .. .. 4,800 17 7 Departmental .. .. 45 3 0 Sundry .. .. .. 1,357 3 1 6,203 3 8 Treasury Adjustment Account .. .. 8,862 5 10 Sinking-fund investments 142,507 1 3 Writings-off, Suspense Account .. .. 2 9 & £738,502 19 ~2 £738,502 19 2 J. E. Engel, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —G. F. C. Campbell, Controller and Auditor-General.

174

B.—l [Pt. IV

DEPARTMENT OF AGRICULTURE. NAURU AND OCEAN ISLANDS ACCOUNT. Revenue Account foe the Year ended 31st March, 1933. Dr. £ s. d. [ Or. £ s. d. To Interest on debentures .. .. .. 23,993 1 6! By Annual payment from British Phosphate CornAdministration charge .. .. .. 500 0 0 mission .. .. .. .. 35,848 11 2 Audit charge .. .. .. .. 5 0 0 Balance to Appropriation Account .. .. 11,350 9 8 £35,848 11 2 £35,848 11 2 Appropriation Account for the Year ended 31st March, 1933. £ s. d. £ s. d. To Balance, 31st March, 1933 .. .. .. 33,380 4 8 By Balance, Ist April, 1932 .. .. .. 15,625 9 6 Revenue Account .. .. .. 11,350 9 8 Sinking Fund Reserve Account .. .. 6,404 5 6 £33,380 4 8 £33,380 4 8 Balance-sheet as at 31st March, 1933. Liabilities. Assets. £ s. d. £ s. d. £ s. d. ! Share (16 per cent.), Nauru and Ocean Islands Capital: Debentures at 5 per cent. 600,000 0 0 Phosphate rights (at cost) .. .. .. 565,040 0 0 Less debentures redeemed .. 120,800 0 0 | Proportion of annual payment from British Phos479,200 0 0 i phate Commission accrued but not due .. 26,886 8 5 Interest .. .. .. .. .. 7,942 18. 1 ; Cash— £ s. d. Reserve Account .. .. .. . . 85,840 0 0 Loans Redemption Account .. 3,053 3 2 Appropriation Account .. .. .. 33,380 4 8| Deposits (Miscellaneous) Account .. .. .. 11,383 11 2 14,436 14 4 £606,363 2 9 £606,363 2 9 Notes.—(l) New Zealand's share of the profits earned by the Commission has been used for capital developments, but is not included in these accounts; (2) the accounts of the British Phosphate Commission for the year ended 30th June, 1932, are published herewith. A. S. Houston, Accountant, Department of Agriculture, Wellington. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. The following comment is appended : The excess of receipts over payments has not been paid to the Loans Redemption Account as provided by subsection (4) of section 13 of the Finance Act, 1932. — G. F. C. Campbell. Controller and Auditor-General. THE BRITISH PHOSPHATE COMMISSIONERS. Trading Account for the Year ended 30th June, 1932. Dr. £ s. d. | Or. £ s . d. To F.o.b. cost of phosphate, including interest on ;By Balance brought forward, Ist July, 1931 .. 493 13 8 capital, contribution to a sinking fund for Phosphate sales and sundry credits, less freight the redemption of capital, and other charges and insurance, &e. .. .. .. 599,232 16 10 in accordance with Article 11 of Agreement of the 2nd July, 1919 .. .. .. 599,209 0 6 Balance carried forward .. .. .. 517 10 0 £599,726 10 6 j £599,726 10 6 Balance-sheet as at 30th June, 1932. Liabilities. £ s. d. Assets. £ s. d. United Kingdom Government .. .. 1,397,046 19 0 Nauru and Ocean Island phosphate rights, Commonwealth Government .. .. 1,397,046 19 0 buildings, and plant, steamers, and inNew Zealand Government .. .. .. 532,208 8 5 vestments, less reserves for depreciation and other charges in accordance with Article 11 of £3,326,302 6 5 Agreement of the 2nd July, 1919 .. .. 3,176,70116 5 Sinking fund for redemption of capital .. 205,197 13 7 Sundry debtors and bills receivable .. .. 116,915 10 8 Sundry creditors and outstandings .. .. 276,449 12 1 Voyages in progress .. .. .. 8,213 7 9 Government Appropriation Account.. .. 3,411 6 5 Phosphate and goods in transit .. .. 0 9 Trading Account, balance carried forward .. 517 10 0 Stocks at Nauru, Ocean Island, and elsewhere 260,656 6 9 Cash at banks and in hand .. .. 173,581 6 2 £3,811,878 8 6 £3,811,878 8 ~6 We have examined the foregoing Balance-sheet with the books and vouchers of the British Phosphate Commissioners and the audited accounts from London. We have accepted the certificates of officers of the Commissioners for the valuation of the stocks. We have obtained all the information and explanations we have required. In our opinion the Balance-sheet is properly drawn up so at to exhibit a true and correct view of the state of the Commissioners' affairs according to the best of our information and the explanation given to us and as shown by the books of the Commissioners.—Kent, Brierly, and Sully, Chartered Accountants (Aust.), Auditors. Melbourne, 16th September, 1932.

175

B.—l [PT. IV].

DISCHARGED SOLDIERS SETTLEMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1933. Receipts. Payments. £ s. d. To Balance as at Ist April, 1932— £ s. d. £ s. d. By Annual appropriation : Vote, Expenses of Cash .. .. .. 107,056 2 4 Management.. .. .. .. 37,000 0 0 Imprests outstanding .. 5,755 15 10 Expenditure under section 9of the Discharged Investment Account .. 82,097 13 9 Soldiers Settlement Act, 1915— 194,909 11 11 £ s. d. Credits in reduction of expenditure under sec- Miscellaneous expenditure tion 9, Discharged Soldiers Settlement on properties acquired by Act, 1915— £ s. d. Crown .. .. 4,000 6 5 Transfer and production Printing and stationery .. 190 10 9 fees .. .. .. 375 17 0 Travelling-expenses of InValuation fees .. .. 12 3 8 spectors of Securities .. 210 5 1 Miscellaneous recoveries on Valuation expenses and fees 28 0 4 account properties ac- Fees refunded .. .. 0 5 0 quired by the Crown .. 236 15 5 Audit fees .. .. 700 0 0 Sundries .. .. 24 7 7 Payments on account of 649 3 8 McGregor Block .. 476 18 4 Repayments in respect of advances under sec- Expenses of working protions 6 and 9, Discharged Soldiers Settle- perties acquired by Crown ment Act, 1915, &e. — £ s. d. (amount overcharged to Current account .. 316,786 10 11 expenditure, section 9, Farms, orchards, &c. .. 78,079 15 2 previous years) . .Cr. 322 18 8 Dwellings, business premises, 5,283 7 3 &c. .. .. .. 196,068 22 Advances under sections 6 and 9, Discharged Buildings Account .. 609 11 3 Soldiers Settlement Act, 1915— Sale of live and dead stock 1,576 5 9 £ s. d. Miscellaneous advances .. 2,908 12 5 Current account .. 311,483 14 11 Receipts on account of pro- Farms, orchards, &c. .. 5,956 111 perties held by Crown— Dwellings, business preFreehold .. .. 3,215 17 0 mises, &c. .. .. 3,752 10 6 Leasehold .. .. 1,064 0 6 Miscellaneous advances .. 4,700 18 11 Receipts on account of pro- Capital expenditure on properties in course of realiz- perties acquired bv the ation .. .. 8,180 6 8 CrownReceipts from working of Freehold .. .. 3,580 11 6 properties acquired by . Leasehold .. .. 698 4 4 Crown .. .. 2,220 9 10 Expenditure in connection Grazing facilities supplied with properties in course to Crown tenants .. 266 17 11 of realization .. 8,481 9 6 Sales of property on de- Payments of instalments ferred payment 75 14 9 on State Advances DeSundries .. .. 1 16 0 partment mortgages .. 415 10 6 611,054 0 4 Purchase of live and dead Interest in respect of advances under sections stock .. .. 1,360 10 2 6 and 9, Discharged Soldiers Settlement Expenses of working proAct, 1915, &c.— £ s. d. perties acquired by Crown 2,584 8 7 Current account .. 61,928 6 8 Purchase of grazing for Farms Account .. 179,710 12 11 Crown tenants .. 679 13 8 Dwellings Account .. 216,439 16 5 343,693 14 6 Buildings Account .. 854 13 11 Suspense Account: Amounts allocated— Interest on sales of pro- £ s. d. perties on deferred pay- Fire Loss Suspense Account 11,239 18 8 ment .. .. 68 12 5 Suspense Account .. 3,699 0 0 Miscellaneous .. .. 38 15 5 14,938 18 8 459,040 17 9 Interest on transfers from Consolidated Fund 150,000 0 0 Discharged Soldiers Settlement Amendment Management charges of consolidated stock .. 78 11 0 Act, 1921-22, sections 4, 11, 13, &c— Stamp duty on transfers of consolidated stock 93 1 6 £ s. d. Interest on loans recouped to theConsolidSundry debtors— ated Fund .. .. .. .. 241,010 411 Rents .. .. 19,908 6 1 Amortization of debt: Discharged Soldiers Royalties .. .. 3 4 6 Settlement Loans Act, 1920, section 5 (3), 19,911 10 7 and Finance Act, 1927, section 6—Death Merged transactions under section 20, Dis- duty stock redeemed —New Zealand Loans charged Soldiers Settlement Amendment Act, 1932, matured 17th August, 1932 .. 100 0 0 Act, 1923, &c— Finance Act, 1931 (N0.4), section 7 : Transfer Section 20 (3) — £ s. d. to Consolidated Fund of capital moneys Principal instalments .. 239 5 11 standing to the credit of the account (includInterest instalments .. 890 4 0 ing £2,250,000, proceeds of hypothecation) 2,500,000 0 0 Section 20 (4) : Property Now Zealand Loans Act, 1908, charges and freehold .. .. 910 0 0 expenses of raising loans to meet redempSection 20 (5): Principal tions and conversions .. .. 5,706 19 8 instalments .. .. 10 3 11 Balance as at 31st March, 1933 — 2,049 13 10 £ s. d. Suspense Account: Receipts awaiting alloca- Cash .. .. .. 106,908 2 4 tion— £ s. d. Imprests outstanding .. 5,373 711 Fire Loss Suspense Account 9,152 10 10 Investment Account .. 148,087 10 7 Suspense Account .. 3,950 210 260',369 010 13,102 13 8 Finance Act, 1931 (No. 4), section 7 (2): Advance obtained by hypothecation of securities .. .. .. .. 2,250,000 0 0 Interest on investments .. .. .. 7,556 6 7 £3,558,273 18 4 £3,558,273 18 4

176

B.—l TPT. IV],

DISCHARGED SOLDIERS SETTLEMENT ACCOUNT— continued. Eevbnue Account for the Year ended 31st March, 1933. Dr. £ s. d. £ s. d. Or. To Interest and sundry charges re By Interest on advances — £ s. d. £ s. d. loans— Current Account .. 95,974 8 0 Interest on debentures ..238,822 0 9 Farms, &o. .. .. 320,792 17 7 Interest on amount trans- Dwellings .. .. 254,830 16 4 ferred from Consolidated Merged interests .. 954 16 0 Fund .. .. 412,104 22 Buildings .. .. 1,151 6 6 Interest on redemptions Sales .. .. .. 86 18 8 from Public Debt Repay- Miscellaneous .. .. 87 6 3 ment Account .. 6,165 3 8 —673,878 9 4 Management charges of stock 78 11 0 Rents and royalties from properties acquired Stamp duty on transfers .. 93 1 6 by Crown .. .. .. .. 35,988 4 7 Charges and expenses of Interest on surplus funds temporarily invested 9,330 14 3 raising loans (redemptions) 508 17 6 Interest on investment in Public Debt RedempCharges and expenses of tion Fund .. .. .. .. 1,484 14 10 raising loans: Issues on Profit on disposal of properties .. .. 2,729 13 7 renewal and conversion 5,198 22 Transfer and production fees .. .. 381 6 0 662,969 18 9 Valuation fees .. .. .. .. 10 12 2 Expenses of management— Miscellaneous .. .. .. .. 26 11 7 Costs recouped to vote, Balance, loss for year, carried down .. 221,814 5 2 Lands and Survey .. 37,000 0 0 Rebates .. .. 27,594 17 10 Miscellaneous expenditure on Crown properties .. 4,324 7 1 Audit fees .. .. 700 0 0 Travelling-expenses .. 210 5 1 Printing and stationery .. 190 10 9 Valuation expenses .. 30 2 4 Commission .. .. 18 0 2 Depreciation .. .. 0 10 8 — 70,068 13 11 Remissions — Land Board recommendations .. .. .. 95,953 14 3 Dominion Revaluation Board recommendations .. 1,896 9 6 Under Deteriorated Land' Act, 1925 .. .. 22 18 8 — 97,873 2 5 Reduction in value of securities —■ Losses on realization— Writings-off in Suspense .. 72,706 1 5 Losses on properties acquired by Crown .. .. 30,086 5 4 Reduction of mortgages, &c, bv Dominion Revaluation Board .. .. 8,716 12 8 Reduction in capital value of leases under section 216, Land Act, 1924 .. 3,223 17 0 — 114,732 16 5 £945,644 11 6 £945,644 11 6 £ s. d. £ s. d. To Balance : Loss for year brought down .. 221,814 5 2 By Adjustment on account previous year .. 669 3 9 Balance forward from previous year .. 366,929 2 5 Balance: Accumulated loss to 31st March, 1933 .. .. .. .. .. 588,074 3 10 £588,743 7 7 £588,743 7 7 Balance-sheet as at 31st March, 1933. Liabilities. Assets. Capital— £ s. d. £ s. d. Advances on mortgages— £ s. d. £ s. d. Transfer from Consoli- Current account .. 1,806,392 4 0 dated Fund .. 13,500,000 0 0 Farms, orchards, &c. .. 6,064,342 4 9 Reduction under section Dwellings, business pre--22, Finance Act, 1927 mises, &c. .. .. 4,793,141 11 10 (No. 2) .. .. 2,650,000 0 0 12,663,876 0 7 Land leased under sections 4 and 5 of Discharged 10,850,000 0 0 Soldiers Settlement Amendment Act, 1921-22 456,800 6 2 Less repaid as per Buildings—Unpaid purchase price (not yet Finance Act, 1931 payable) of buildings on Crown properties .. 22,538 0 0 (No. 4) .. .. 2,850,000 0 0 Sundry advances merged with value of Crown ■ lands—(Section 20, Discharged Soldiers SettleBalance, Public Debt Re- ment Amendment Act, 1923) .. .. 36,638 13 0 demption Fund at 4 per cent. .. .. 8,000,000 0 0 Carried forward .. 8,000,000 0 0 Carried forward .. .. .. 13,179,852 19 9

23—8. 1 [Pt. IVI.

177

B.—l [PT. IV],

DISCHARGED SOLDIERS SETTLEMENT ACCOUNT— continued. Balance-sheet as at 31st March, 1933 — continued. £ s. d. £ s. d. £ s. d. Brought forward .. 8,000,000 0 0 Brought forward .. .. .. 13,179,852 19 .9 Consolidated Fund—seo- Deferred-payment sales under section 9, Distion 8, Finance Act, charged Soldiers Settlement Amendment Act, 1931 (No. 4) .. 46,160 0 0 1921-22 .. .. .. .. 1,77118 7 Redemptions from Public Realization Account: Properties in course of Debt Repayment Ac- realization .. .. '".. ' .. 227,545 1 1 count : Section 22, Properties acquired bv Crown— £ s. d. Finance Act, 1926, Freehold ..' .. 430,345 16 1 £798,000, less Public Leasehold .. .. 63,424 11 3 Debt Redemption Fund, 493,770 7 4 £48,203 os. 4d. .. 750,096 19 8 Live and dead stock .. ' .. .. 9,277 3 7 Debentures issued (at 3 Current Account, Advances Suspense : Section per cent., £150,000; 3 (3) (6), Discharged Soldiers Settlement at 3f per cent., £125,000; Amendment Act, 1924 .. .. .. 730 0 0 at 4 per cent., £271,130; £ s. d. at 4f per cent., £29,000; Office requisites, &c. .. 5 12 7 at 5 per cent., £3,166,905 Less Depreciation Reserve 5 15 16s. Bd.; at 5J per 011 2 cent., £51,390) .. 3,793,425 16 8 Sundry debtors for principal instalmentsHypothecation of seouri- £ s. d. ties, section 7 (2), Fi- Farms Account .. '.. 139,922 1 8 nance Act, 1931 (No. 4), Dwellings Account .. 87,148 18 4 at 5i per cent. .. 2,250,000 0 0 Merged transactions .. 1,320 14 1 14,839,682 16 4 Buildings Account .. 1,066 13 5 Sundry creditors for interest — Deferred-payment sales .. 110 9 Interest due and unpaid — 229,459 18 3 on debentures .. 1,285 5 5 Sundry debtors for interest— Interest unrecouped— Current Account .. .. 101,711 19 1 On transfer (Consoli- Farms Account .. .. 237,352 6 0 dated Fund) .. 702,350 13 10 Dwellings Account .. 47,372 1111 On debentures .. 9,198 12 1 Merged transactions .. 4,340 13 0 Interest accrued on trans- Buildings Account .. 910 1 0 fer from Consolidated Deferred-payment sales .. 21 13 3 Fund .. .. 28,849 6 2 Miscellaneous advances .. 67 1 11 Interest accrued on deben- 391,776 6 2 tures .. .. 38,968 8 2 Sundry debtors for— Interest accrued on re- Rents of properties .. 35,457 16 7 demptions from Public Miscellaneous advances .. 2,462 10 1 Debt Repayment Ac- Sale of live and dead stock 21 0 8 count .. .. 6,165 3 8 Departmental .. .. 153 111 786,817 9 4 — — 38,094 9 3 Sundry creditors — Miscel- Postponements— laneous services— Instalments of principal— Miscellaneous .. .. 5,373 8 3 Farms .. .. 46,337 2 7 Departmental.. .. 437 14 0 Dwellings ~. .. 1,308 10 10 5,811 2 3 ! Buildings .. "V. 95 3 5 State Advances Office —Mortgages taken over 1,105 13 7 Interest — Miscellaneous credit balances on Current account .. 7,454 5 8 debtors accounts — Farms .% .. 77', 021 5 6 Advances— £ s. d. Dwellings .. '.'. 880 11 3 Current Account .. 15,584 3 8 Buildings .. .. 55 12 3 Dwellings, &c. .. .. 24 9 7 Rent .. .. .. 2,634 6 2 Principal instalments— 135,786 17 8 Farms, &c. .. .. 487 3 2 Interest on advances accrued but not due .. 105,539 15 1 Dwellings, &c .. ..' 397 8 9 Interest on investments due and unpaid .. 56 7 10 Miscellaneous advances -.. - -164 6 11 Interest on investments accrued but not due .." 2,028 9 9 Interest— > Suspense Account—Difference in books, Napier Current account .. .. 42 15 5 Office .. .. .. .. .. 111 0 Farms, &c. .. .. 1,620 19 3 Losses carried forward on properties worked Dwellings, &c. .. .. 671 12 3 by Department .. .. .. 865 11 1 Deferred-payment sales .. 0 5 3 Losses in Suspense .. .. .. 38,487 10 10 Sundry debtors for rent .. 301 4 9 Cash balances — £ s. d. Total credit balance on Ln Public Account .. 106,908 2 4 debtors accounts ; 19,294 9 0 Imprests outstanding ..5,373 7 11 Rents charged in advance .. .. .. 5,856 8 5 Investment Account .. 148,087 10 7 Interest charged in advance .. .. 125 15 5 . 260,369 0 10 Suspense Accounts— £" s. d. Revenue Account: Accumulated loss .. .. 588,074 310 Fire Loss Account .. .. 4,608 15 10 Accumulated losses written off under section 22, Receipts unallocated .. 999 8 2 Finance Act, 1927 (No. 2) .. . .. 3,969,759 10 11 Surpluses on realization not yet allocated .. .. 698 13 11 6,306 17 11 Writings-off in Suspense .. .. .. 38,487 10 10 Liabilities discharged under section 22, Finance Act, 1927 (No. 2), to write off accumulated losses, as per contra .. .. .. 3,969,759 10 11 - £19,673,247 14 0 . £19,673,247 14 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, subject to the comment that no charge for the cost of exchange on payments made in London is included in the account.—G. F. C. Campbell, Controller and Auditor-General.

178

B.—l [PT. IV],

DEPARTMENT OF EXTERNAL AFFAIRS. M.V. " Maui Pomare." —Revenue Account foe the Year ended 31st March, 1933. t>r- £ s. d. By Freights, passage-money, and miscellaneous £ s. d. To Salaries and wages .. .. .. 7,402 8 7 receipts .. .. .. '.. 26,712 5 2 Overtime .. .. .. .. 519 2 3 Balance carried down .. .. .. 1,922 16 4 Pay in lieu of leave .. .. .. 371 19 3 Labour at island ports .. .. .. 585 15 8 Victualling .. .. .. .. 2,067 5 5 Cabin stores .. .. .. .. 468 7 6 Deck stores .. .. .. .. 1,035 3 8 Engine-room stores .. .. .. 1,340 5 5 Fuel oil .. .. .. .. .. 3,740 11 5 Lubricating-oil .. .. .. .. 1,636 9 5 Repairs .. .. .. .. .. 2,318 14 4 Painting .. .. .. .. 114 6 6 Docking .. .. . . .. .. 88 18 4 Laundry .. .. .. .. 132 15 10 Medical expenses .. .. .. .. 89 10 9 Rent, storage-shed .. .. .. 26 6 8 Stevedoring and tallying .. .. .. 1,431 4 1 Harbour Board charges .. . . .. 327 0 6 Agency commission .. . . .. 648 3 5 Water .. .. .. .. .. 63 16 0 Rail fares to home ports .. .. .. 66 4 2 Claims .. .. .. .. .. 259 11 5 Printing and stationery .. . . .. 63 8 6 Transhipping charges and freights .. .. 311 0 10 Audit fee .. .. .. .. 70 0 0 Towage .. .. .. .. .. 10 0 0 Survey fees .. .. .. . . 15 0 0 Uniform allowances .. . . .. 49 10 0 Investigation re banana losses - ~ .. 36 8 9 Legal expenses .. .. .. .. 19 9 0 Losses in suspense .. .. .. 80 0 6 Miscellaneous expenses .. .. .. 440 12 10 Depreciation on vessel .. .. .. 2,715 10 6 £28,635 1 6 ' £28,635 1 6 £ s - d. £ s. d. To Balance brought down .. .. .. 1,922 16 4 By Balance after charging interest on capital .. 4,655 12 8 Interest on capital .. .. .. .. 2,732 16 4 £4,655 12 8 £4,655 12 8 Income and Expenditure Account for the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 877 18 8 By Balance carried down .. .. .. 4,533 310 Advertising, &c. .. .. . . .. 318 10 Fuel, light, &o. .. .. .. .. 46 11 4 Miscellaneous payments to ex-Samoan officials .. 37 18 6 Office expenses .. .. .. ..,624 Postages, telegrams, &c. .. .. .. 249 8 2 Printing and stationery .. .. .. 85 8 11 Telephone services .. .. .. .. 37 12 1 Travelling-allowances, &c. .. .. .. 11 18 1 Rent .. .. .. .. .. 38 0 0 Sundry expenses .. .. .. .. 121 Losses on banana shipments.. .. .. 3,114 17 6 Depreciation .. .. .. .. 22 7 4 £4,533 3 10 £4,533 3 10 £ s - d. £ s . d. To Balance brought down .. .. _ .. 4,533 310 By Sale of stores .. .. .. .. 63 12 10 Grant to Niue Island Administration ~ 3,520 0 0 Excess of expenditure over income .. .. 12,659 0 2 M.V. " Maui Pomare "— £ s. d. Balance of Revenue Account.. 1,922 16 4 Interest on capital .. .. 2,732 16 4 4,655 12 8 Interest on capital . . .. .. '13 16 6 £12,722 13 0 £12,722 13 0 Notes.—(l) 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 4-J per cent, on capital. (2) The " Maui Pomare " has been taken over from the Cook Islands Department at the net book value, and depreciation charged on that basis. Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 54,662 9 6 Stores on hand .. .. .. .. 7,663 14 9 Creditors— £ s. d. Office fittings .. .. .. .. 298 I 3 Departmental .. .. 50 6 6 N.Z.G.M.V. " Maui Pomare " .. .. .. 54,364 8 3 Sundry .. .. .. 1,730 8 7 Official stamps .. .. .. .. 15 15 9 1,780 15 1 Debtors— £ s. d. Depreciation Reserve .. .. .. 2,919113 Departmental .. .. .. 2 0 0 New Zealand Reparation Estates Account .. 867 5 5 Sundry .. .. .. 86 1 7 Writings-off reserve .. .. .. .. 80 0 6 88 1 7 Treasury Adjustment Account.. .. .. 14,859 0 6 Assets in Suspense .. .. .. .. 80 0 6 Excess of expenditure over income .. .. 12,659 0 2 £75,169 2 3 £75,169 2 3 G-. Brennan, Accountant. A. W. B. Ross, for Secretary. I hereby certify that the Revenue 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, subject to the above departmental notes. —J. H. Fowler, Deputy Controller and Auditor-General.

179

B.—l [PT. IV].

GOVERNMENT STORES MARINE INSURANCE FUND. (Established under section 134 of the Public Revenues Act, 1926.) Revenue Account foe the Year ended 31st March, 1933. Br. £ s. d. Or. £ s. d. £ s. d. To Accumulated Fund to Ist April, 1932 .. 16,250 10 4 By Claims— Defence Department .. .. 32 12 0 Insurable Value Premiums Lands and Survey .. .. 17 0 0 . of Imports. 5s per Cent. JJaval Defence .. .. 22 4 Premiums— S iu. d p ogt and TeX mph .. .. 35 19 3 Agriculture Department . . .. 2,488 64 4 Printing and Stationery .. 111 8 Deface 7,092 1 Public Works .. .. 359 5 10 Bduoation 308 0 15 5 Railways 8 10 ! Health .. . b,020 lb b 0 Scientific and Industrial Research 110 7 Industries and Commerce, Tourist 453 ij 9 and Publicity 762 118 1 Accumulated Fund as at 31st March, 1933 .. 17,43119 3 Internal Affairs .. .. 203 U 10 Z Labour .. 21 0 11 Lands and Survey .. .. 4,069 10 3 4 Marine .. .. .. 674 1 15 4 Mines 400 10 1 Mental Hospitals .. .. 16,517 41 510 Naval Defence .. .. .. 21,129 52 16 5 Police .. .. .. .. 642 1 12 1 Post and Telegraph .. .. 36,664 91 13 3 Printing and Stationery .. .. 34,942 87 7 2 Prisons 3,134 7 16 8 Public Works .. .. .. 71,317 178 6 7 Railways 177,783 444 9 3 Scientific and Industrial Research .. 1,762 4 3 4 Stamps 2,873 7 3 8 State Coal-mines .. .. 2,379 5 19 0 391,679 979 1 7 Public Trust Office : Interest at Common Fund rate on balance at credit .. .. .. 658 4 10 Refund of general average contribution, s.s. " Storm " .. .. .. .. 214 3 £17,890 11 0 £17,890 11 0 Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d Accumulated Fund .. .. .. .. 17,431 19 3 Amount invested in Common Fund of the Public Trust Office .. .. .. .. 17,040 13 1 Sundry debtors (departmental) .. .. 391 6 2 £17,431 19 3 £17.431 19 3 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.

180

B.—l [Pt. IV].

LAND AND DEEDS DEPARTMENT. Income and Expenditure Account for the Year ending 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. To Advertising .. .. .. .. 399 15 1 By General fees .. .. .. .. 36,660 3 3 Draughtsmen's work .. .. .. 9,658 6 6 ' Compulsory title fees .. .. .. 3,993 16 0 Travelling and transfer expenses .. .. 37 8 1 Land-tax registrations .. .. .. 246 7 9 Cleaning and office expenses .. .. 42 3 11 Recoveries on account expenditure previous Binding .. .. .. .. .. 320 6 11 years .. .. .. .. .. 3 17 6 Salaries .. .. .. .. .. 36,430 17 7 Balance carried down .. .. .. 17,392 12 9 Postage and telephones .. .. .. 588 13 11 Law-costs .. .. .. .. 5 17 1 Fuel and light .. .. .. .. 329 3 8 Freight and cartage .. .. .. 26 9 9 Rent .. .. .. .. .. 7,506 11 11 Printing and stationery .. .. . . 737 5 1 Fireproof fittings .. ' .. .. .. 49 13 8 Re-establishing Napier Office .. .. 583 5 3 Loss on equipment disposed of .. .. 19 0 6 Depreciation .. .. .. .. 1,561 18 4 £58,296 17 3 £58,296 17 3 £ s. d. £ s. d. To Balance brought down .. .. .. 17,392 12 9 By Excess of expenditure over income for year Interest on capital .. .. .. 933 3 5 ending 31st March, 1933 .. .. .. 18,325 16 2 £18,325 16 2 £18,325 16 2 Notes. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental values as assessed by the Public Works Department; (6) interest on capital. Depreciation has been allowed for on the balance of assets as at Ist April, 1932, the total charge being carried to the Depreciation Reserve. Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d. Capital Account .. .. .. .. 20,774 0 5 Furniture .. .. .. .. .. 18,616 13 5 Creditors— Mechanical appliances .. .. .. 1,690 3 0 Departmental .. .. .. .. 272 14 4 Library .. .. .. .. .. 467 4 0 Sundry .. .. .. .. .. 112 17 9 Assets in Suspense .. .. .. .. 19 0 6 Reserves— Sundry debtors (departmental) . . .. 22 1 4 Depreciation .. .. .. .. 12,241 19 4 Excess of expenditure over income for year ending Writing off .. .. .. .. 19 0 6 31st March, 1933 .. .. .. .. 18,325 16 2 Treasury Adjustment Account.. .. .. 5,720 6 1 £39,140 18 5 £39,140 18 5 J. Murray, Secretary for Land and Deeds. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —J. H. Fowler, Deputy Controller and Auditor-General.

181

B.—l [PT. IV].

MINES DEPARTMENT. Income and Expendituee Account foe the Yeae ended 31st Maech, 1933. Expenditure, £ s. d. Income. £ s. d. To Advertising .. .. .. .. 41 19 11 By Water-race reserve timber royalties .. .. 1 10 0 Allowance to widow of Chief Inspector .. 200 0 0 Rent of buildings, &c. .. .. .. 72 14 6 Assistance to mining— £ s. d. Territorial revenue under Mining Act, 1926 .. 550 2 3 Prospecting .. .. 3,066 14 8 Registration and other fees.. .. .. 1,537 19 4 Roads .. .. .. 165 12 11 Interest.. .. .. .. .. 344 15 1 Bounty on pig iron, Onakaka.. 1,928 5 6 Hire of drilling equipment .. ~ .. 298 10 8 5,160 13 1 Prospecting subsidies paid, now recoverable .. 602 2 5 Collecting goldfields revenue and law-costs .. 384 16 9 Goldfields revenue .. .. .. 15,823 5 6 Drills maintenance .. .. .. 457 1 2 Balance carried down .. .. .. 17,215 50 Examinations .. .. .. .. 106 18 2 Freight and cartage .. .. .. 5 4 11 Fuel, light, water, &o. .. .. .. 36 17 11 Instruments, repairs, and maintenance .. 1 17 0 Losses, sums irrecoverable .. .. .. 54 19 5 Office requisites .. .. .. . . 21 17 0 Postages and telegrams .. .. .. 217 13 8 Printing and stationery .. .. .. 202 6 6 Rents .. .. .. .. .. 494 3 3 Salaries .. .. .. . . .. 6,326 7 3 Schools of Mines .. .. .. .. 2,893 9 8 Sundry expenses .. .. .. .. 85 1 3 Supervision of Unemployment Board prospecting schemes .. .. .. .. 1,174 18 8 Telephones .. .. .. .. 200 13 1 Travelling allowances and expenses and motor maintenance .. .. .. .. 1,683 13 10 Depreciation .. .. .. .. 872 6 9 Goldfields revenue .. .. .. 15,823 5 6 £36,446 4 9 £36,446 4 9 £ s. d. : £ s. d. To Balance brought down .. .. .. 17,215 5 o'■ By Excess of expenditure over income .. .. 18,185 4 9 Interest on capital .. .. .. 969 19 9 £18,185 4 9 £18,185 4 9 COAL-MINES ACT, 1925. Revenue Account foe the Yeae ended 31st Maech, 1933. Dr. £ s. d. Or. £ s. d. To National-endowment revenue .. .. 924 18 0 By Rents, royalties, and fees from leases and Westport Harbour revenue.. .. .. 9,668 7 5 licenses under the Coal-mines Act, 1925 .. 22,917 18 4 Primary Education Account .. .. 969 18 11 Secondary Education Account .. .. 704 16 6 Lands for Settlement Account .. .. 14 7 6 Greymouth Harbour Account .. .. 2,700 11 8 Consolidated Fund—Territorial revenue carried down .. .. .. .. .. 7,934 18 4 £22,917 18 4 £22,917 18 4 Net Revenue Account. £ a. d. £ s. d. To Salaries .. .. .. .. .: 445 10 0 By Territorial revenue brought down .. .. 7,934 18 4 Postages and telegrams .. .. .. 30 0 0 Commission for collecting .. .. .. 484 15 7 Printing and stationery .. .. .. 80 0 0 Depreciation .. .. .. .. 14 8 Balance carried down .. .. .. 7,862 19 3 £8,419 13 11 . £8,419 13 11 £ s. d. £ s. d. To Interest on capital .. .. .. .. 12 2 By Balance .. .. .. .. .. 7,862 19 3 Excess of income over expenditure .. .. 7,861 17 1 £7,862 19 3 £7,862 19 3 Note. —The Revenue Account includes rents for period Ist July, 1932, to 30th June, 1933, and royalties for period Ist January, 1932, to 31st December, 1932.

182

B.—l [Pt. IV].

MINES DEPARTMENT—continued. Balance-sheet as at 31st March, 1933. Liabilities. Assets. £ s. d. Capital Account— £ s. d. £ s. d. Land .. .. .. .. .. 4,349 0 0 1 Consolidated Fund .. 9,346 15 11 Buildings .... '236 17 6 Public Works Fund .. 806,338 5 11 Stores .. .. .. 2 3 1 815,685 1 10 Motor-ears .. .. .. .. 469 10 3 Creditors— Furniture and fittings .. .. .. 1,138 7 0 Departmental .. .. 62 1 7 Mechanical office appliances .. .. .. 362 6 8 Sundry .. .. .. 9,964 7 6 Stationery.. .. .. .. .. 10 0 0 10,026 9 1 Stamps .. .. .. .. .. 19 10 0 Reserves— Saleable publications .. .. .. 237 12 8 Depreciation .. .. 4,855 810 £ s. d. Bad and doubtful debts .. 750 0 0 Mortgages .. .. .. 6,202 710 5,605 810 Interest accrued due .. .. 54 17 3 Amounts held on deposit .. .. .. 8,296 8 0 6 257 5 1 Writings-off Suspense Account .. .. 7 14 11 Debtors— Treasury Adjustment Account .. .. 8,133 14 5 Departmental .. .. 158 14 11 Sundry .. .. .. 13,857 6 9 14,016 1 8 National Development Account—Development of mining .. .. .'. .. .. 793,850 5 11 Drills and equipment .. .. .. 7,448 6 10 Library and maps .. .. .. .. 198 2 0 Exhibits .. .. ... .. .. 273 2 5 Mineral collections .. .. .. .. 66110 Instruments .. .. .. .. 192 4 5 Assets in Suspense . . .. .. .. 7 14 11 Deposit Accounts— Coal-mines Amendment Act, £ s. d. 1922 .. .. .. 10 0 0 Mining Act, 1926 .. .. 272 13 5 Receiver-General .. .. 1,720 12 1 Local bodies .. .. 3,534 19 8 Receivers of Gold Revenue .. 1,462 3 5 Post Office .. .. 101 0 0 Fixed deposits .. .. 1,194 19 5 8,296 8 0 Excess of expenditure over income, Mines Department .. 18,185 4 9 Less excess of income over expenditure, Coal Revenue Accounts .. .. .. 7.861 17 1 10,323 7 8 £847,754 17 1 £847,754 17 1 Notes. —Subsidies totalling £3,394 2s. made to mining companies are recoverable, but only if payable gold in sufficient quantities is won, and subsidies totalling £237 ss. 3d. 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 on capital and assessed rentals. The item, National Development Account, £793,850 ss. lid., represents expenditure out of the Public Works Fund from 1870 to 1922, which is not included in other items of the Balance-sheet. A. H. Kimbell, Under-Secretary. A. W. Gyles, A.8.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account, Eevenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —J. H. Fowler, Deputy Controller and Auditor-General. MINING ADVANCES ACCOUNT. Income and Expenditure Accounts for the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. To Interest on capital .. .. .. .. 1,781 9 1 By Interest on Advances .. .. .. 785 7 6 Reserve for losses .. .. .. .. 745 0 0 Recovery of amount previously written off .. 219 0 Balance —loss .. .. .. .. 1,738 2 7 £2,526 9 1 £2,526 T~l The above account includes a charge for interest on capital for which the Department possesses no Parliamentary appropriation. Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d. Capital Account .. .. .. .. 39,035 0 0 Advances .. .. .. .. .. 31,947 13 0 Reserve for losses .. .. .. .. 17,714 710 Sundry debtors .. .. .. .. 3,822 0 8 Treasury Adjustment Account .. .. 19,241 11 7 Excess of expenditure over income .. .. 1,738 2 7 £56,749 7 10 £56,749 7 10 A. H. Kimbell, Under-Secretary for Mines. A. W. Gyles, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. —J. H. Fowler, Deputy Controller and Auditor-General.

183

B.—l [Pt. IV].

PRIME MINISTER'S DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 2,122 6 9 By Balance carried down .. .. .. 22,966 8 0 League of Nations : New Zealand expenses .. 19,634 16 6 Printing and stationery .. .. .. 157 4 3 Rent .. .. .. .. .. 712 0 0 Sundries .. .. .. .. 109 2 4 Depreciation .. .. .. .. 230 18 2 £22,966 8 0 £22,966 8 0 £ s. d. £ s. d To Balance brought down .. .. .. 22,966 8 0 By Balance carried to Balance-sheet .. .. 23,113 4 8 Interest on capital .. .. .. 146 16 8 £23,113 4 8 £23,113 4 8 Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d. Fixed capital as at 31st March, 1933 .. .. 3,264 7 6 Furniture and fittings .. .. .. .. 2,397 12 6 Creditors — £ s. d. Mechanical appliances .. .. . . .. 155 10 0 Government .. .. .. 211 9 Library .. .. .. .. .. 711 5 0 Sundry.. .. .. 17 4 3 Excess of expenditure over income .. .. 23,113 4 8 19 16 0 Depreciation Reserve .. .. .. 1,065 11 11 Treasury Adjustment Account.. .. .. 22,027 16 9 £26,377 12 2 £26,377 12 2 Note. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Interest at 4J per cent, on capital; (b) rental assessed by Public Works Department. F. D. Thomson, Permanent Head. F. B. Dwyer, Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes. —J. H. Fowler, Deputy Controller and Auditor-General.

PUBLIC WORKS DEPARTMENT. ELLESMERE AND FORSYTH RECLAMATION AND AKAROA TRUST ACCOUNT (PUBLIC WORKS FUND). (Section 383, Land Act, 1924.) Income and Expenditure Account fob the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. To Expenditure under section 6, Ellesmere Land By Rents from Crown lands .. .. .. 1,878 11 9 Drainage Act, 1905 — Balance, being excess of expenditure over Interest on loans raised by Board . . .. 439 5 0 income transferred to Accumulated Fund .. 2 3 3 Rebates and remission of rent .. .. 130 4 7 Irrecoverable rent .. .. .. 145 2 6 Cost of administration .. .. .. 78 14 0 Improvement of Lincoln - Little River Railway .. .. .. .. .. 1,087 8 11 £1,880 15 0 £1,880 15 0 Balance-sheet as at 31st March, 1933. Liabilities. Assets. Sundry creditors — £ s. d. £ s. d. Receipts from the sale or lease of Ellesmere Lake £ s. d. Interest under section 6, Ellesmere lands .. .. .. .. .. 125,086 19 9 Land Drainage Act, 1905 .. 439 5 0 Less expenditure on construction, &c, of Rents paid or charged in advance 470 13 8 Lincoln-Akaroa Railway.. .. .. 111,940 7 9 Administration and surveys .. 2 0 10 911 19 6 Balance in General Purposes Account .. .. 13,146 12 0 Accumulated Fund— Sundry debtors: Rents .. .. .. 538 14 10 Balance at Ist April, 1932 ..12,775 10 7 Less excess of expenditure over income, 1932-33 .. .. 2 3 3 12,773 7 4 £13,685 6 10 £13,685 6 10 E. L. Greensmith, Assistant Accountant, Public Works Department, I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Fowler, Deputy Controller and Auditor-General.

184

B. —1 [PT. TV].

RESERVE FUND ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. To Excess of income over expenditure .. .. 27,787 16 2 By Interest on investments .. .. .. 24,440 011 Interest on loans (section 38 (a), Hawke's Bay Earthquake Act, 1931) .. .. .. 3,347 15 3 £27,787 16 2 £27,787 16 2 Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. Capital, Ist April, 1932 .. .. .. 1,279,604 9 2 Investment AccountLess — Nominal Value. Administration expenses £ s. d. £ s. d. (section 30, Hawke's Bay £ s. d. 284,840 14 0 British Conversion Loan, 1944-64 290,893 11 5 Earthquake Act, 1931) .. 534 3 6 38,171 8 4 India 3£-per-cent. stock .. 36,808 11 II Grants to earthquake sufferers ( (section 38 (a), 323,012 2 4 327,702 3 4 Hawke's Bay Earthquake Treasury bill .. .. .. .. 50,000 0 0 Act, 1931) .. .. 22,561 12 1 Interest accrued on investments .. .. 6,164 0 4 23 095 15 7 Hawke's Bay Earthquake Act, 1931 — Loans to earthquake sufferers, section 38 (a) .. 600,830 3 8 1,256,508 13 7 Deposits with Public Trustee, section 38 .. 18,690 0 0 Fire Loss Suspense Account .. .. '217 0 8 Loans to local authorities, section 38 (6) .. 228,945 0 0 Excess of income over expenditure for the year Interest overdue on loans .. .. ... 310 17 9 ended 31st March, 1933 .. .. .. 27,787 16 2 Interest accrues on loans .. .. .. 1,678 12 3 Debtors .. .. .. .. 42 10 5 Cash in State Advances Account .. .. 1,840 17 4 Cash in Public Account .. .. .. 29,009 1 7 .''' . Treasury Adjustment Account .. .. 19,300 3 9 £1,284,513 10 5 £1,284,513 10 5 B. C. Ashwin, for Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Fowler, Deputy Controller and Auditor-General.

SAMOAN LOAN SUSPENSE ACCOUNT. Income and Expenditure Account fob the Year ended 31st March, 1933. Expenditure. £ s. d. Income. £ s. d. To Interest on debentures .. .. .. 5,982 16 2 By Interest on advances to Samoan Administration 8,019 3 11 Interest on advances from Treasury investment Balance, being excess expenditure over income.. 14 7 8 accounts .. .. .. .. 2,050 15 5 £8,033 11 7 £8,033 II 7 Balai.ce-sheet as at 31st March, 1933. Liabilities. £ s. d. Assets. £ s. d. Loan capital: Debentures at 5 per cent. .. 105,000 0 0 Advances to Samoan Administration .. .. 139,045 0 0 Advances from Treasury accounts .. .. 34,045 0 0 Interest on advances to Samoan Interest on loan capital— £ s. d. Administration — £ s. d. Interest accrued .. .. 2,617 16 2 Interest accrued .. .. 3,489 15 2 Interest due and unpaid .. 197 16 2 Interest due and unpaid .. 276 0 6 2,815 12 4 3,765 15 8 Interest on advances from Treasury Income and Expenditure Account .. .. 14 7 8 investment accounts— Interest accrued .. .. 886 6 8 Interest due and unpaid .. 78 4 4 964 11 0 £142,825 3 4 £142,825 3 4 G. C. Rodda, F.R.A.N.Z., Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowler, Deputy Controller and Auditor-General.

24 —B. 1 [PT. IV].

185

B.—l [PT. IV],

TEACHERS' SUPERANNUATION FUND. Revenue Account foe the Yeab ended 31st January, 1933. Dr - £ s. d. Gr. £ s. d. To Balance at 31st January, 1932 .. .. 1,218,165 13 11 By Retiring and other allowances .. .. 283,738 111 Contributions of members .. .. 113,125 19 6 Contributions refunded— £ s. d. Additional contributions from Fiji Govern- On voluntary retirements .. 27,234 0 8 ment in respect of teachers in Fiji schools 214 15 4 On death of members .. 4,227 19 2 Transfers from other funds .. .. 423 4 6 On lapse of membership .. 1,973 7 7 Government subsidies under 33 435 7 5 Public Service Superannu- Transfers to other funds .. .. 42 13 11 ation Act, 1927— £ s. d. Administration expensesSection 112 .. .. 43,000 0 0 Post and Telegraph: CornSection 114 .. .. 4,020 7 9 mission .. .. 547 6 0 47,020 7 9 Public Trustee: Commission 1,818 17 10 Interest— Clerical assistance .. 900 0 0 On investments .. .. 60,901 11 5 Postages, &c. .. .. 124 16 3 On contributions in arrears 214 19 6 Office expenses .. .. 137 9 5 61,116 10 11 Travelling-expenses .. 96 3 10 Medical fees .. .. 34 1 0 Audit fees .. .. 50 0 0 • 3,708 14 4 Provision for loss on investments (interest and principal) .. .. .. 7,500 0 0 Balance at 31st January, 1933 .. .. 1,111,64114 4 £1,440,066 11 11 £1,440,066 11 11 Cost-of-living Bonus to Annuitants foe the Yeak ended 31st January, 1933 £ s. d. £ 8 . a. To Refund from Consolidated Fund .. .. 1,057 17 1 By Balance due from Consolidated Fund at 31st Balance due from Consolidated Fund at 31st January, 1932 .. .. .. .. 128 3 9 January, 1933 .. .. .. .. 24 11 3 Payment of bonus .. .. .. .. 954 4 7 £1,082 8 4 £1,082 8 4 Balance-sheet as at 31st January, 1933. Liabilities. £ s. d. Assets. Fund as per Revenue Account .. .. 1,111,641 14 4 Amount held by Public £ s. d. £ s. d. Retiring and other allowances due and unpaid .. 2,102 4 4 Trustee — Refund of contributions due and unpaid .. 939 16 9 Invested (specific investAdministration expenses due and ments) .. 1,109,480 8 9 unpaid— £ 8 . d. Uninvested .. .. 37,'056 19 2 Post and Telegraph Depart- 1 145 537 7 jj ment: Commission .. 183 8 6 Contributions of membersPrinting and stationery and In transit .. .. 3,703 14 2 office expenses .. .. 20 11 0 Due and outstanding .. 3,667 9 6 Clerical assistance .. .. 750 0 0 7 371 3 g Postages, &o. .. .. 100 0 0 Interest on investmentsAudit fees .. .. .. 41 13 4 Due and outstanding .. 17,711 911 1,095 12 10 Accrued but not due .. 15,320 13 0 Unclaimed contributions .. .. 1,412 10 7 33 032 2 11 Amounts paid into fund in error .. .. 2 18 4 Interest on contributions in arrears : Due by Government subsidy: Statutory contributors and outstanding .. .. 355 6 3 grant paid in advance for Due by annuitants : Contributions and interest 1933 •• •• •• 39,416 13 4 due and outstanding .. .. .. 1 111 Less Additional subsidy under Due by Consolidated Fund for cost-of-living section 114 not yet paid .. 318 4 5 bonus .. .. .. .. .. 24 11 3 Less Additional subsidy under Refund of contributions passed in advance for section 114 payable in respect 1933-34 .. 95 19 6 of allowances outstanding at 31st January, 1933 .. 53 8 7 39,045 0 4 Rent received from securities leased (in excess of allocation for interest, &c.) .. .. .. 53 12 9 Reserves— For commission payable to Public Trustee in respect of interest outstanding and accrued .. .. .. ljoi 0 0 For commission payable to Post and Telegraph Department in respect of vouchers outstanding .. .. .. 36 0 0 1,137 0 0 Reserve, for loss on investments (interest and capital)— Balance at 31st January, 1932.. 4 10 8 Added, 31st January, 1933 .. 7,500 0 0 „ , 7,504 10 8 Vouchers issued but unpaid .. 19,283 9 3 Add cash account overdrawn at Post Office .. .. 3,199 3 3 22,482 12 6 £1,187,417 13 5 1,187,417 13 5 cfld J!!f S~7i! inoe , the ° losin § °f th e account for the year the Government has given a further subsidy on account of the loss SSSSf'iEtfc redu , otl + on ° f + ln T terest ™Z n the P rovisions ° f th e National Expenditure Adjustment Act, 1932. The amount accrued for the witd to 31st January, 1933-not included in the year's accounts-is £7,335. The liability under section 9 (2) of the National Expenditure Adjustment Act, 1932, as amended by section 25 of the Finance Act (No. 2), 1932-33, in respect n 1 <>IA ? I ° ontnbut ° rs wh ° * d "0* elect to continue to contribute on the higher rate of salary before the reductions n h ,!!„. ♦ "1? a s.o^l ln , tn ° f , ore g° in S statement. The benefit (which is payable upon retirement) will amount LnH gg g \ approximately £30,000, but the additional liability is only approximated £5.000f as the remaining £25,000 would in any case be refunded as contributions in the ordinary way upon retirement before full age or service. C. E. Crawford, A.R.A.N.Z., Secretary, Teachers' Superannuation Board. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental notes.—G. P. C. Campbell, Controller and Auditor-General

186

B.—l [PT. IV].

TRANSPORT DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1933. Expenditure. Income. To Head Office administration ex- £ s. d. £ s. d. By Fees under Transport Licensing £ s. d. £ s. d. penaea— Act, 1931 — Salariea .. .. .. 5,982 2 5 License fees .. .. 3,494 10 8 Printing, stationery, and office Appeal feea .. .. 573 8 2 requiaitea .. .. 455 0 11 Inspection fees .. .. 4,157 17 0 Rent .. .. .. 284 15 6 8,225 15 10 Postages, telegrams, and tele- Balance, being excess of expenditure over phones .. .. .. 285 10 2 revenue .. .. .. .. 8,359 11 1 Travelling allowances and expenses .. .. .. 255 7 4 Enforcement of Transport Licensing Act, 1931 .. 148 7 10 Advertising, books, newspapers, &o. .. .. .. 36 5 10 Loss on sale of furniture, &c. .. 18 14 2 Prosecutions .. .. 118 6 Services, Censua Office .. 5 19 2 Sundry expenses .. .. 2 010 Depreciation .. .. 66 12 7 ■ 7,552 5 3 Expenses of Licensing Authorities — Travelling allowances and expenses .. .. .. 1,239 310 Fees and salaries of members .. 1,695 19 8 Advertising .. .. 194 12 6 Secretaries'salariea .. .. 1,802 13 2 Office expenses .. .. 212 17 8 5,145 6 10 Transport Appeal Board— Fees and salariea .. .. 462 16 9 Travelling-expenses .. .. 912 0 0 Advertising .. .. 28 11 9 1,403 8 6 Inapeotion of passenger-service vehicles .. 2,484 6 4 £16,585 6 11 £16,585 6 11 £ s. d. £ s. d. To Balance carried over .. .. .. 8,35911 lj By Overseas Mechanical Council Adjustment AcInterest on capital .. .. .. .. 3820 count previous year .. .. .. 104 3 4 Balance .. .. .. .. .. 8,293 9 9 £8,397 13 1 £8,397 13 1 Note. —The above account include i a charge for interest on capital and assessed rental for which the Department has no parliamentary appropriation. Balance-sheet as at 31st March, 1933. Liabilities. £ s. d. I Assets. £ s. d. Capital Account at 31st March, 1933 .. .. 865 8 0 Office furniture and fittings . . .. .. 685 19 3 Sundry creditors— £ s. d. ; Typewriters and mechanical office appliances .. 138 0 0 Departmental .. .. 94 14 11 I Departmental library .. .. .. .. 41 8 9 Other .. .. .. .. 224 16 0 | Sundry payments in advance .. .. .. 6 6 2 319 10 11 | Official stamps .. .. .. .. 27 10 0 Depreciation Reserves— I Forms and stationery on hand .. .. .. 100 0 0 Departmental library .. .. 610 3 Assets in Suspense .. .. .. .. 18 14 2 Office furniture and fittings .. 172 911 Income and Expenditure Account .. .. 8,293 9 9 Typewriters and mechanical office appliances .. .. .. 53 9 0 232 9 2 Writings-ofi in Suspense .. .. .. 18 14 2 Treasury Adjustment Account .. .. .. 7,875 5 10 £9,311 8 1 £9,311 8 1 J. S. Hunter, Commissioner of Transport. H. B. Smith, 8.C0m., A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the above departmental note. —J. H. Fowler, Deputy Controller and Auditor-General.

25—8.—1 [PT. IV

187

B.—l [PT. IV].

UNEMPLOYMENT- FUND. Income and Expenditure Account for the Year ended 31st March, 1933. Expenditure. Income. To Grants under section 18— £ s. d. £ s. d. £ s. d. £ s. d. Scheme No. 2. .. 111 6 By Levies.. .. .. 437,699 8 0 Scheme No. 4a .. 215,904 0 9 Less cost of collection, &o. 6,500 0 0 Scheme No. 4b .. 31,395 10 1 431,199 8 0 Scheme No. 4c .. 666 0 6 Emergency unemployment Scheme No. 4d .. 17,250 0 11 chargeScheme No. 5 .. 2,948,836 19 4 From tax on salary and Scheme No. 6a .. 54,544 4 3 Wages — Scheme No. 6b .. 6,454 0 1 Received in cash .. 1,256,646 16 9 Scheme No. 6c .. 118,645 13 4 Received by sale of Scheme No. 7 .. 471 11 7 unemployment relief Scheme No. 8a and other stamps .. ..1,283,282 4 9 assistance to sub si- 2,539,929 1 6 dized gold-prospectors 74,439 9 2 From tax on income other than salary or Scheme No. 8b .. 1,455 5 5 wages .. .. .. .. 1,161,503 7 8 Scheme No. 10 .. 57,022 6 2 Interest on investments .. .. 2,697 3 1 Scheme No. 11 .. 17,144 3 7 Interest on loans under section 18.. .. 990 12 3 Small-farm plan .. 7,264 8 8 Fines .. .. .. .. .. 587 10 8 Assistance to flax in- Donations .. .. .. .. 14 4 11 dustry .. .. 21,235 19 7 Subsidy from Consolidated Fund .. .. 103,880 0 0 Assistance to timber industry .. .. 2,042 14 4 Relief of unemployment among Maoris .. 31,560 14 6 Relief of unemployment among women .. 16,031 13 7 Relief of unemployment among boys .. 2,585 0 0 Accident compensation to relief workers .. 2,921 17 3 Miscellaneous grants and subsidies .. .. 12,116 18 11 3,639,990 3 6 Sustenance payments under section 20 .. .. .. 13,067 3 2 Purchase of food, clothing, &c, under section 14—■ Purchase of foodstuffs by issue of ration orders.. 40,155 9 10 Purchase of meat .. 16,247 8 9 Miscellaneous .. 670 7 9 —- 57,073 6 4 Administration expenses— Salaries .. .. 15,054 9 2 Advertising .. .. 2,788 4 8 Board • members' fees, salaries, and expenses 1,948 17 1 Fitting up labour-bureaux 415 16 6 Law-costs .. .. 15 17 1 Office expenses .. 336 11 2 Overtime and meal allowances .. .. 288 16 6 Postages, telegrams, &c. 5,933 3 1 Printing and stationery 5,382 5 2 Printing unemployment relief stamps . . 108 12 3 Rent, heating, and lighting .. .. 1,549 10 0 Services rendered by other Departments .. 50,551 0 9 Special advisory committees .. .. 466 2 11 Telephone services .. 423 10 4 Transfer and removal expenses .. .. 62 12 0 Travelling allow anc e s and expenses .. 2,575 10 1 Contingencies .. 3 6 4 87,904 5 1 Unauthorized .. .. .. 35 2 0 Depreciation .. . r 121 210 Bad Debts Reserve .. 1,068 2 6 1,189 5 4 Balance of income over expenditure carried down .. .. .. .. 441,542 2 8 £4,240,801 8 1 £4,240,801 8 1 £ s. d. £ s. d. To Balance of income over expenditure .. 442,270 11 5 By Balance brought down .. .. .. 441,542 2 8 Salaries paid by Marine Department .. 728 8 9 £442,270 11 5 £442,270 11 5

188

B.—l [PT. IV].

UNEMPLOYMENT FUND— continued. Balance-sheet as at 31st Maech, 1933. Liabilities. Assets. £ g. d. Sundry creditors— £ s. d. £ s. d. Office equipment .. .. .. .. 1,496 91J Departmental .. .. 17,654 13 2 Sundry debtors — £ s. d. Sundry .. .. .. 157,146 5 4 Departmental .. .. 1,027 12 10 174,800 18 6 Sundry .. .. .. 17,047 18 5 Levies paid in advance .. .. 4,871 10 0 . Emergency unemployment charge 18 075 11 3 paid in advance .. .. 707 3 1 Less reserve for bad debts .. 1',154 0 0 5,578 13 1 l (j; 92i n 3 Refunds of unemployment-tax due Levies due but not paid .. 25,600 0 0 and unpaid .. .. .. .. 693 8 4 Emergency unemployment charge Writings-off in Suspense .. .. 20 2 6 due but not paid .. .. 42,646 7 5 Excess of income over expenditure gg 246 7 5 to 31st March, 1932 .. .. 186,642 4 0 Subsidy from Consolidated Fund accrued but not Excess of income over expenditure due .. .. .. .. 165 403 11 2 for year ended 31st March, 1933 442,270 11 5 Interest accrued but not due .. .. '318 7 9 628,912 15 5 Loans .. n.. .. .. .. 38,694 910 Stock of meat .. .. . . .. 69 15 3 Plant, machinery, tools, &c. .. ~ .. 9,294 4 9 Assets in Suspense .. .. .. .. 20 2 6 Cash held by Post Office .. .. .. 85,114 12 7 £ s. d. Cash in Public Account .. 323,148 9 8 Imprests outstanding .. .. 1,277 15 9 Securities held .. .. 100,000 0 0 424,426 5 5 £810,005 17 10 £810,005 17 10 Note.—The statutory provision for payment of the subsidy from the Consolidated Eund 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. the Minister of Finance. Part of the subsidies granted to the gold-mining industry are recoverable out of the proceeds of gold sold. H. J. Riddlee, for Commissioner. 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 state the position as disclosed thereby, subject to the above departmental notes. —J. H. Fowlee, Deputy Controller and Auditor-General.

Approximate Cost of Paper.—Preparation, not given; printing (491 copies), £305.

By Authority : (1. H. Lonby, Government Printer, Wellington.—l 933. Price 3s. 3d.]

189

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1932-33. AUDITED ACCOUNTS., Appendix to the Journals of the House of Representatives, 1933 Session I, B-01-part04

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96,749

BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1932-33. AUDITED ACCOUNTS. Appendix to the Journals of the House of Representatives, 1933 Session I, B-01-part04

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1932-33. AUDITED ACCOUNTS. Appendix to the Journals of the House of Representatives, 1933 Session I, B-01-part04

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Pages 1-20 of 189

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Bibliographic details

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1932-33. AUDITED ACCOUNTS. Appendix to the Journals of the House of Representatives, 1933 Session I, B-01-part04

Using This Item

No known copyright (New Zealand)

BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1932-33. AUDITED ACCOUNTS. Appendix to the Journals of the House of Representatives, 1933 Session I, B-01-part04

Using This Item

No known copyright (New Zealand)