Papers Past | Parliamentary Papers | Appendix to the Journals of the House of Representatives | 1936 Session I | BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF...

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B.—l [PT. IV].

1936. NEW ZEALAND.

BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1935-36. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.)

I—B. 1 [PT. IV].

B.—l [Pt. IV].

CONTE N TS.

PAGE Agriculture Department Moumahaki Endowment Account .. .. 4 JN auru and Ocean Islands Account .. .. 7 Orchard-tax, 1927, Deposit Account .. .. 0 Weraroa Agricultural Endowment Account .. 5 Audit Department .. .. .. .. 8 Bank of New Zealand Shares Account .. .. 9 British Phosphate Commissioners .. 7 Cheviot Estate .. . "50 Crown Law Office .. .. I! " 9 Customs Department ... 10 Dairy Industry Loans " n Defence Department " 114 Discharged Soldiers Settlement Account .. .. 12 T?1 a 'TV) "t + " ' ' '' ' ' 15 Explanatoiy Memorandum .. ;« , General Purposes Relief .. no .. ;; 28 Government Life Insurance Department .. .. 35 Government Stores Marine Insurance Fund .. 26 Hauraki Plains Settlement Scheme .. . 36 Hutt Valley Lands Settlement Scheme '.! " 52 Internal Affairs Department .. .. .! 37 Justice Department 40 :: :: ■■ Lands and Survey DepartmentAuckland Museum Endowment Account .. 56 :: 5? G 'Account C ° Unty RlTer B ° ard EndoWment Gore High School Endowment Account ' " 58 (: XcZ!t'. T< ''' hl,iCal 11,1,1 Hoki, ika SCha ° lS "Account 801^®8 ' , ASSiSWe TrUsi " DeP ° Sit rn National Endowment Account .. .. 61 11 " 1 UniTerSity Endowm ®°t (Westland) ™ Otago Boys and Girls High Schools Endowment Otago University Endowment Account." g Primary Education Endowment Deposit Account 64

pA01! Lands and Survey Department—continued. Secondary Education Endowment Deposit Account .. .. 65 Taranaki Scholarship Endowment Account 66 Victoria College Endowment Account .. .. 67 Waipiata - Hamilton? Library Endowment tt/V 300 ™* •• •• ..69 wT Hl" E * d ° wme *t A c oo ™t • • 68 Wanganui Harbour Endowment Account .. 67 River Trust Account .. .. 68 mJ n'T " « 7 " " " Highways Account ..71 AdVanCeS trom ConsoMat ed Fund Nation™ Provident Fund " !! " ?« Police Department .... 76 " " S t>„m- 0 • r< - ■ ■,•• Bu -;;5 •• » Railways Department .. 86 Railways Superannuation Fund " " 83 Rangitaiki Land Drainage Scheme " !! 94 „ V " " 95 Department .. 110 Small Farms Scheme .. m :: :: ™ Settlers Branch .. . 131 Rural Advances Branch .. " ■'133 SXSb", •• ;; \« Public Debt SinkingTunds Branch " ['.HI Ae^unt 8^ 8 ' Ī52 Fruit-preserving Industry Advances Account ".i H2 Account !! !! 1« " " " State Fire Insurance Office !" "103 stti;ptXXa g °eth7mt Cidentßranoll " Teachers' Superannuation Fund '' 129 jg Valuation Department.. 109

IHE FOLLOWING ACCOUNTS WERE NOT AVAILABLE FOR PRINTING IN THIS PUBLICATION AND WILL BE INCLUDED IN A SUPPLEMENT. Administration of Western Samoa. Not;™ i Agriculture DepartmentDepartmental. , Ruakura Farm of Instruction. Mno,?P T I Boards - Arawa District Trust Board. nX/t „*7?? * «, , Cook Islands Department. p and . Development Schemes. Ellesmere and Forsyth and Akaroa Railway Trust ment V ' dent Fund and Fnendl y Societies DepartEmployment Promotion Fund. External Affairs Department. New 7phLi 'Y'l! l +• t? tsi,"*""*' 10 ""*- Ēw lis issuesIndustries and Commerce, Tourist and Publicity. Post and TefeTranlTDe™ t t Kauri-gum Industry Account. ' Labour Department. PnWio w i ti ± Land and Income Tax. £ uWle orks department: Departmental. Lands and Survey Department- S " s Pf nse f Crown Lands. Balance-sheet as at 31st March, 1936. Departmental. « 0 Service. Surveys of Native Laud. , T e /-Jf 0 "! 6 Expenditure Account for Year ended Marine Department. T 31st 011 ' ' 6 ' Mental Hospitals Department. V T T , Mines Denartment Tuwharetoa Trust Board. Mining Advances Account. i °k ine ™ uri Rivers Improvement Account. ° Westport Harbour Account.

B.—l [Pt. IV].

EXPLANATORY MEMORANDUM. The following notes are explanatory of tie more important matters relating to the preparation of the balance-sheets and revenue accounts included in this paper, which are prepared 011 an income and expenditure basis and present a more comprehensive statement of the financial operations of departments and services than is possible in the cash statements included in papers 8.-l [Pts. I and ll]. (i) Authority. —Section 57 of the Finance Act, 1932, requires the preparation of these accounts and their presentation to Parliament. (ii) Capital. —The amounts under this heading in the accounts usually represent the value of fixed assets at the conclusion of the financial year, and the amounts are divided to show loan capital separate from that provided from revenue or other source. (iii) Depreciation.—Treasury Instruction No. 97 specifies various rates of depreciation based on an estimated average life for different classes of assets. The rates are computed usually on the original capital cost. If the nature of a Department's depreciating assets calls for special rates, these are approved as required. (iv) Exchange. —Exchange on all remittances abroad is charged to the Consolidated Fund and appears in the State Income and Expenditure Account; it is not recouped from the various departmental votes in the Consolidated Fund nor from the various separate or special accounts as regards capital expenditure charged in the first instance to the Public Works Fund. Exchange on remittances abroad for purchases of materials and miscellaneous services is, however, recouped from the following separate or special accounts : — Electric Supply. Land for Settlements. Main Highways. State Coal-mines. State Forests. Unemployment Fund. Accounts outside the Public Account (e.g., Post Office Account, Government Accident Insurance Account, &c.). No recoupment is made from separate or special accounts (either within or outside the Public Account) for exchange on remittances of interest. (v) Charges not subject to specific Appropriation. —In pursuance of the general authority quoted in (i) above, certain charges such as administration, exchange of properties, assessed rental values, interest on capital and depreciation allowances, &c., are made through the Treasury Adjustment Account without cash payments or specific appropriation by Parliament. (vi) Interest.—ln the case of separate accounts such as Main Highways Account or State Coal-mines Account, the interest charge shown represents actual interest payable on the loans raised for those specific purposes. In the accounts of other Departments, an average rate, at present per centum per annum, is charged. (vii) Rentals. —Some Departments occupying private premises actually pay rentals. Others occupying Government buildings are assessed annually with rental based on the average rate of interest, the cost or valuation of the property, and the class of building. (viii) State Balance-sheet. —A general balance-sheet, incorporating the assets and liabilities of all Government Departments and services is presented. (ix) Treasury Adjustment Account. —This is the equivalent of a " Head Office Account " in branch accounting, and through it are passed inter-departmental transfers and the total of cash transactions for the year. Separate accounts (see vi) having their own cash balances do not utilize a Treasury Adjustment Account. (x) Values. —When the provision of accounts and balance-sheets on a commercial basis by all Departments was first instituted about 1922, it was necessary to bring numerous properties and assets into account by means of a fair valuation. New assets since then, or additions, are usually recorded at actual cost with any depreciation provision shown either as a deduction or separately.

B.—l [Pt. IV],

DEPARTMENT OP AGRICULTURE. MOUMAHAKI ENDOWMENT ACCOUNT. Receipts and Payments Account fob the Year ended 31st March, 1936. Receipts. £ s. d. £ s. d. Payments. £ s. d. Balance : Cash in Treasury Deposit Administration expenses under section 4, Land Laws Account, Ist April, 1935— Amendment Act, 1927 .. . . .. 35 15 4 Capital .. .. .. .. 994 12 10 Refund to vote " Agriculture "of expenditure on Revenue .. .. . . 90 911 agricultural instruction under section 130 (3), _ , . , 1,085 2 9 Reserves and other Lands Disposal and Public Rents from leases .. .. .. .. 715 6 5 Bodies Empowering Act, 1924. . . 730 0 0 Interest on investments . . . . . . 34 0 0 Balance : Cash in Treasury Deposit Account at 31st March, 1936— £ s. d. Capital .. .. .. .. 994 12 10 Revenue .. .. .. 74 1 0 1,068 13 10 £1,834 9 2 £1,834 9 2 Revenue Account for the Year ended 31st March, 1936. ® r \ £ s. d. Cr. £ s _ <j_ Administration expenses under section 4, Land Laws Balance brought forward . .. . . 1 619 910 Amendment Act, 1927 .. .. .. 35 15 4 Accrued rent and interest in building .. .. '897 710 Expenditure in connection with agricultural instruc- Interest on investments .. .. 34 0 0 tion under section 130 (3), Reserves and other Lands Disposal and Public Bodies Empowering Act, 1924 .. .. .. .. .. 730 0 0 Remission of rent, Land Board .. .. .. 482 18 4 Balance carried forward .. .. 1,302 4 0 £2,550 17 8 £2,550 17 8 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 22,365 4 6 Land: Capital value of leases .. .. 19 900 0 0 Rents charged in advance .. .. .. 225 0 0 Motor-car and sundry assets .. ' 511 0 Rent paid in advance.. .. .. .. 0 0 3 Sundry debtorsRevenue Account .. .. .. .. 1,302 4 0 Sale of buildings not yet payable .. .. 1,290 18 4 Principal instalments on buildings .. .. 121 10 7 Rent •• •• •• .. .. 1,343 10 4 Postponed under Court order— £ s. d. Principal on buildings .. .. 58 2 9 Rent .. .. .. 100 0 0 158 2 9 Interest accrued but not due on investments .. .. .. .. .. 4 1 11 Cash in Treasury Deposit Account, 31st March, 1936 — Capital . .. .. .. 994 12 10 Revenue .. .. .. 74 1 0 1,068 13 10 £23,892 8 9 £23,892 8 9 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.—G. P. C. Campbell, Controller and Auditor-General.

B.—l [PT. IV].

DEPARTMENT OF AGRICULTURE—continued. WERAROA AGRICULTURAL ENDOWMENT ACCOUNT. Receipts and Payments Account for the Yeab ended 31st March, 1936. Receipts. Payments. £ s. d. Balance, cash in Treasury Deposit £ s. d. £ s. d. Administration expenses under section 4, Land Laws Account, Ist April, 1935— Amendment Act, 1927 .. .. .. 75 11 8 Capital .. .. • ■ 772 6 0 Refund to vote " Agriculture," section 12 (3), ReRevenue .. .. •• 3,772 12 11 serves and other Lands Disposal Act, 1928 .. 500 0 0 4,544 18 11 Balance in Treasury Deposit Account, Rent from leases .. .. . • •• 1,557 6 4 31st March, 1936 £ s. d. Interest on investments ■. ■ • .. 24 0 0 Capital .. .. . • 772 6 0 Revenue .. .. .. 4,778 7 7 5,550 13 7 £6,126 5 3 £6,126 5 3 Revenue Account foe the Year ended 31st March, 1936. Dr. £ s. d. Gr. £ s. d. Administration expenses under section 4, Land Laws Balance brought forward from previous year .. 6,793 9 3 Amendment Act, 1927 .. .. .. 77 17 4 Accrued rent and interest on buildings .. .. 1,893 2 6 Vote " Agriculture," section 12 (3), Reserves and Interest on investments .. .. .. 24 0 0 other Lands Disposal Act, 1928 .. . • 500 0 0 Balance carried forward .. .. .. 8,132 14 5 £8,710 11 9 £8,710 11 9 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. Capital .. .. . • •• •• 37,822 8 7 Endowment lands — £ s. d. £ s. d. Rents charged in advance .. •• •• 470 0 0 Leased .. .. .. 34,775 0 0 Revenue Account .. ■■ .. •• 8,132 14 5 Unleased .. .. .. 90 0 0 34,865 0 0 Sundry debtors Sale of buildings not yet payable .. .. 2,717 0 4 Principal instalments on buildings .. .. 600 3 8 Rent .. .. .. .. .. 1,492 0 11 Postponed rent (Land Act, 1924) .. .. 1,196 4 2 Administration expenses .. .. .. 12 6 Interest accrued but not due on investments .. 2 17 10 Cash in Treasury Deposit Account, 31st March, 1936 — £ s. d. Capital .. .. .. 772 6 0 Revenue .. . ■ .. 4,778 7 7 5,550 13 7 £46,425 3 0 £46,425 3 0 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. —G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. IV],

DEPARTMENT OF AGRICULTURE—continued. THE ORCHARD TAX ACT, 1927, DEPOSIT ACCOUNT. Revenue Account for the Year ended 31st March, 1936.

Appropriation Account for the Year ended 31st March, 1936.

Balance-sheet as at 31st March, 1936.

A. S. Houston, Accountant, Department of Agriculture, Wellington. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the "position as disclosed thereby. J. H. Fowler, Deputy Controller and Auditor-General.

Purposes ! Fireblight-tax under Section 4. T ax Total. under Section 3. Waimea. Christchurch. Marlborough. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Expenses of collection .. . , .. 411 17 0 3 7 6 9 13 0 3 9 0 428 6 6 Balance to Appropriation Account .. 3,839 14 2 .. 47 2 1 16 10 9 3,903 7 0 4,251 11 2 3 7 6 56 15 1 19 19 9 4,331 13 6 Income. £ s . d. I £ s. d. £ s. d. £ s. d. £ s. d. lax levied under sections 3 and 4 (including 4,585 14 11 j .. 61 12 0 21 15 9 4 669 2 8 penalty) Less penalties allowed on prompt payment 334 3 9 ; .. 41611 1160 340 16 8 4 > 25 1 11 2 .. 56 15 1 19 19 9 4,328 6 0 -balance to Appropriation Account .. .. 376 .. 376 4,251 11 2 3 7 6 56 15 1 j 19 19 9 4,331 13 6

General Purposes Fireblight-tax under Section 4. Tax: ——— — Total. under Section 3. Waimea. Christchurcli. Marlborough. _ , f ''- . £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Balance, 1st April, 1935 .. .. 107 5 2 .. .. 107 5 2 Tax irrecoverable, written off .. . . 30 9 10 8 4 2 2 6 6 41 0 6 Fruitgrowers' Federation, Fireblight Com- 1,562 11 8 516 2 11 48 13 0 29 iā 2 2 157 5 9 mittee, and Department of Scientific and Industrial Research Revenue Account .. .. .. .. 376 376 Balance .. .. .. .. 2,139 7 6 13 9 3 58 14 10 18 3 9 2,229 15 4 3,839 14 2 541 3 10 109 14 4 48 1 11 4,538 14 3 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Balance, 1st April, 1935 .. .. .. 541 3 10 62 12 3 31 11 2 635 7 3 Revenue Account .. 3,839 14 2 .. 47 2 1 16 10 9 3,903 7 0 3,839 14 2 541 3 10 109 14 4 48 1 11 4,538 14 3 %

Purposes Fireblight-tax under Section 4. Tax : Total. under Section 3. Waimea. Christchurch. Marlborough. Liabilities. £ s. d. £ s. d. £ g. d. £ s. d. £ s d Creditors—Departmental .. .. 175 16 10 1 12 6 7 10 0 1 16 0 186 15 4 Suspense Accounts .. .. .. 159 .. .. 159 Appropriation Accounts .. .. 2,139 7 6 13 9 3 58 ii 10 18 3 9 2,229 15 4 2,316 10 1 15 1 9 66 4 10 19 19 9 2,417 16 5 Assets. Sundry debtors— £ s . d. £ s. d. £ s. d. £ s. d. £ s d Departmental . . .. . . 422 5 11 . . 17 4 4 0 16 0 440 6 3 General .. .. .. .. 513 2 11 6 4 11 14 19 6 2 10 9 536 18 1 Cash m Deposit Account .. .. 1,381 1 3 8 16 10 34 1 0 16 13 0 1,440 12 1 2,316 10 1 15 1 9 66 4 10 19 19 9 2,417 16 5

B.—l [Pt. IV],

DEPARTMENT OF AGRICULTURE—continued. NAURU AND OCEAN ISLANDS ACCOUNT. Revenue Account for the Year ended 31st March, 1936. Dr. £ s. d. Gr. £ . s. d. Interest on debentures .. .. .. 14,684 6 8 Annual payment from the British Phosphate Com - Administration charge .. .. .. 500 0 0 mission .. .. .. .. ..35,848112 Audit fee .. .. .. .. .. 500 Balance to Appropriation Account .. .. 20,659 4 6 £35,848 11 2 £35,848 11 2 Appropriation Account for the Year ended 31st March, 1936. £ s. d. £ s. d Redemption of debentures .. .. .. 20,560 0 0 Balance, Ist April, 1935 .. .. .. 23,856 010 Balance, 31st March, 1936 .. .. .. 23,955 5 4 Revenue Account .. .. .. .. 20,659 4 6 £44,515 5 4 £44,515 5 4 Balance-sheet as at 31st March, 1936. Liabilities. Assets. Capital— £ s. d. £ s. d. Share (16 per cent.) Nauru and Ocean Islands £ s. d. Debentures at 3J per cent. .. 402,275 0 0 Phosphate Rights (at cost) .. .. .. 565,040 0 0 Debentures at 4 per cent. .. 8,640 0 0 Proportion of annual payment from British 410,915 0 0 Phosphate Commission, accrued but not due .. 26,886 8 5 Interest accrued but not due .. .. .. 2,934 14 7 Cash (Loans Redemption Account) .. .. 311 6 Reserve Account .. .. .. .. 154,125 0 0 Appropriation Account .. .. .. 23,955 5 4 £591,929 19 11 £591,929 19 11 Notes. —(1) New Zealand's share of the profits earned by the Commission has been used for capital developments, but is not included in these accounts ; (2) the accounts of the British Phosphate Commission for the year ended 30th June, 1935, 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 departmental notes enfaced thereon. —J. H. Fowler, Deputy Controller and AuditorGeneral. THE BRITISH PHOSPHATE COMMISSIONERS. Trading Account for the Year ended 30th June, 1935. Dr. £ s. d. Gr. £ s. d. F. 0.8. cost of phosphate, including interest on Balance brought forward, Ist July, 1934 .. 9,618 17 I capital, contribution to a sinking fund for the Phosphate sales and sundry credits, less freight redemption of capital, and other charges in and insurance, &c. .. .. .. 769,483 0 10 accordance with Article 11 of Agreement of the 2nd July, 1919 .. .. .. .. 758,845 10 10 Balance carried forward .. .. .. 20,256 7 1 £779,101 17 11 £779,101 17 11 Balance-sheet as at 30th June, 1935. Liabilities. £ s. d. Assets. £ s. d. United Kingdom Government .. .. 1,364,320 12 7 Nauru and Ocean Island phosphate rights, Commonwealth Government .. .. 1,364,320 12 7 buildings and plant, ships, investments and New Zealand Government .. .. .. 519.741 5 5 deposits, less reserves for depreciation and other charges in accordance with Article 11 of 3,248,382 10 7 Agreement of the 2nd July, 1919 .. .. 3,529,422 10 9 Sinking fund for redemption of capital .. 283,117 9 5 Sundry debtors and bills receivable .. .. 135,447 6 3 Sundry creditors and outstandings .. .. 405,072 11 5 Voyages in progress .. .. .. 6,992 15 2 Government Appropriation Account .. 3,411 6 5 Phosphate and goods in transit .. .. 82,797 10 9 Trading Account: Balance carried forward .. 20,256 7 1 Stocks at Nauru, Ocean Island, and elsewhere 189,325 15 11 Cash at banks and in hand .. .. 16,254 6 1 £3,960,240 4 11 £3,960,240 4 11 We have examined the foregoing Balance-sheet with the books and vouchers of the British Phosphate Commissioners and the audited accounts from London. We have accepted the certificates of officers of the Commissioners for the valuation of the stocks. We have obtained all the information and explanations we have required. In our opinion the Balance-sheet is properly drawn up so as to exhibit a true and correct view of the state of the Commissioners' affairs according to the best of our information and the explanations given to us and as shown by the books of the Commissioners. —Kent, Brierley, and Sully, Chartered Accountants (Aust.), Auditors,

B.—l [PT. IV],

AUDIT DEPARTMENT. Income and Expenditure Account fob the Year ended 31st March, 1936. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. .. .. 54,001 010 Fees due .. .. .. .. .. 32,766 17 2 Books, &c. .. .. .. .. .. 166 10 1 Excess of expenditure over income .. .. 32,477 4 1 Allowances, higher duties .. .. .. 552 5 11 Law-costs .. .. .. .. .. 747 Office fittings .. . . .. .. 73 19 9 Postages .. .. .. .. .. 269 11 9 Rent .. .. .. .. .. 1,352 17 0 Telephone services .. .. .. .. 207 11 10 Temporary assistance .. .. .. 767 18 8 Travelling-expenses .. .. .. .. 6,429 15 7 Printing and stationery .. .. .. 380 9 3 Transfer and removal expenses .. .. 253 13 9 Overtime and meal allowances .. .. .. 117 14 7 Compassionate grant .. .. .. .. 198 10 5 Depreciation— £ s. d. Mechanical appliances .. .. 27 3 9 Furniture and fittings .. .. 110 13 1 Books .. .. .. 65 18 5 203 15 3 Assets provisionally written off .. .. 261 2 0 £65,244 1 3 £65,244 1 3 £ s. d. £ s. d. Balance .. .. .. .. 32,477 4 1 Excess of expenditure over income .. .. 32,522 2 8 Interest on capital .. .. .. .. 44 18 7 £32,522 2 8 £32,522 2 8 Balance-sheet of the Audit Department as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 1,041 10 2 Furniture and fittings .. .. . . 288 12 0 Treasury Adjustment Account .. .. .. 34,573 5 7 Mechanical appliances .. .. 187 6 10 Creditors — £ s. d. Books .. .. .. .. .. 565 11 4 Departmental .. .. 69 8 8 Stationery .. .. .. .. . . 161 18 2 Sundry .. .. .. 254 15 8 Stamps .. .. .. .. .. 49 8 3 324 4 4 Debtors — £ s. d. Fees paid in advance .. .. .. .. 4 6 0 Departmental .. .. .. 50 13 4 Writings-off, Suspense .. .. .. 261 2 0 Sundry .. .. ..2,093 7 6 2,144 0 10 Assets in Suspense .. .. .. . . 261 2 0 Excess of expenditure over income .. .. 32,522 2 8 Cash in transit .. .. .. .. 24 6 0 £36,204 8 1 £36,204 8 1 J. H. Fowler, F.K.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 explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IV].

BANK OF NEW ZEALAND SHARES ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. £ s. d. Income. £ _s. d. Interest on consolidated stock .. .. 32,500 0 0 Dividends declared for the year .. .. 164,06-10 0 Management charges on consolidated stock .. 257 18 0 Excess of income over expenditure .. .. 131,304 12 0 £164,062 10 0 £164,062 10 0 Balance-sheet as at 31st March, 1936. T.inhWinp? £ s. d. Assets. £ s. d. Loan capital—- Bank of New Zealand shares (at nominal New Zealand consolidated stock — value) Si tier cent 1940 .. •• 500.000 0 0 500,000 preference A shares .. .. 500,000 0 0 4 per cent., 1943—63 375,000 0 0 1,375,000 preference B shares .. .. 1.37M00 0 0 Consolidated Fund capital 984,375 0 0 234,375 long-term mortgage C shares .. 234,375 0 0 Capital reserve .. .. .. •• 250,000 0 0 Dividends declared but not paid .. .. 75,781 5 U Accrued interest on consolidated stock .. 6,650 13 9 Treasury Adjustment Account .. .. 62,174 0 9 Excess of income over expenditure .. .. 131,304 12 0 £2,247,330 5 9 £2,247,330 5 9 B. C. Ashwin, 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 explanatory notes dealing with departmental accounts generally as appearing at commencement of' Parliamentary Return 8.-l [Pt. IV].—J. H. Fowler, Deputy Controller and Auditor-General.

CROWN LAW OFFICE. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. £ s. d. Income. £ s. d. Salaries . .. .. •• •• 6.211 6 0 Law-costs .. .. •• •• 91* Annual certificates .. .. .. •• 33 12 0 Balance .. .. •• 6.626 5 6 Printing and stationery .. ■■ ■■ 1161811 Postage .. ■ • • • • ■ • • 19 17 11 Purchase of law reports, &c. .. .. • • 106 14 9 Telephone subscription. . .. •• •• 99 16 4 Advertising, newspapers, &c. .. .. .. 3 19 Office fittings, repairs, and requisites .. .. 14 14 4 Travelling-expenses .. . • ■. • • 4 7 9 Sundry expenses .. .. • ■ ■ • 5 18 5 Rent 252 0 0 Depreciation — £ d. Furniture and fittings .. .. 31 5 10 Mechanical office appliances .. 6 4 6 Library .. .. •• 182 16 11 220 7 3 £7,088 15 5 £7,088 15 5 £ s. d. £s- dBalance brought down 6,626 5 6 Recoveries on account of expenditure of previous Interest on capital .. .. • • ■ • 60 16 6 years .. • • • • ■ • ■ ■ - Excess of expenditure over income .. .. o, oao 9 o £6,687 2 0 £6,687 2 J) Balance-sheet as at 31st March, 1936. Liabilities. £ b. d. Assets. £ s. d Capital • • • 1,373 3 4 Furniture and fittings .. .. .. ■ ■ ™ 6 - Sundry creditors .. 13 18 0 Mechanical office appliances , • « * Treasury Adjustment Account .. .. 6,718 19 1 Library .. .. •• > Payments m advance .. . • • • • • 40 / / Excess of expenditure over income .. .. 6.686 9 6 £8,106 0 5 £8,106 0 5 H. H. Cornish, 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 explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].—G. F. C. Campbell, Controller and Auditor General,

2 —B. 1 [PT. IV],

B.—l [PT. IV],

CUSTOMS DEPARTMENT. Revenue Account eok the Year ended 31st March, 1936. £ s. d. £ s. d. Or. £ s d Administrative charges Customs and excise duties .. .. 8 161 662 18 2 Salaries .. .. .. 74,782 10 11 Beer duty .. .. .. . '716*411 7 2 Pay of non-permanents .. 2,266 4 5 Brewery supervision fees .. l'o9B Sll Allowances, overtime, and re- Customs fines .. .. .. '' '132 ]0 0 wards .. .. . . 2,070 5 5 Customs agents' license fees .. 372 5 0 Expenses of official represen- Distillation Act fees .. .. . ] 76 0 0 tatives, London .. 744 10 4 Gold-export duty (12s. 6d. per ounce) .. 106,996 17 9 -hxpenses of official represen- Hop-beer license fees .. .. .. 86 10 0 tative, New York .. 1,465 18 5 Profit on realization of assets .. 10 0 5 Postage and telegrams .. 1, 195 14 10 Sale of seizures .. ' 25 6 Printing and stationery .. 1,632 10 3 Sales tax .. .. .. " 2 475 550 7 2 Telephone services .. 851 8 7 Sales-tax license fees .. .. .. ' '640 0 0 Services rendered by other Timber-export duty .. ~ ~ 2 19 0 Departments .. .. 2,557 0 6 Tobacco Act license fees .. .. .. 600 15 0 Transfer and removal ex- Warehouse license fees .. 11 820 15 1 penses .. .. 1,297 4 3 ' Travelling allowances and expenses .. .. 841 1 7 Rent .. .. 4,342 2 3 Maintenance and repairs .. 172 0 1 Miscellaneous expenses .. 2,377 17 1 96,596 8 11 Grants to Cook and Niue Islands Governments 3,270 0 0 Depreciation .. .. .. .. 1,055 0 2 Balance carried down .. .. .. 11,374,542 7 1 £11,475,463 16 2 £11,475,463 16 2 £ s. d. £ Interest on capital .. .. .. 792 0 7 Balance brought down .. .. 11 374 542 7 1 Excess of revenue over expenditure .. 11,373,750 6 6 ' ' £11,374,542 7 1 £11,374,542 7 1 Note.—Percentage cost of collection, including depreciation and interest on capital, 0-8864 = 17s. 9d. Balance-sheet as at 31st March, 1936. „ , Liabilities. Asseta _ £ s . d. £ s d Capital £ s. d. £ s. d. Land ...... « 9<v> a Public Works Fund Capital Buildings .. " " 7 ' 8 o 2 lq - Account .. .. 10,700 10 9 Bicycles .. .. " 13 15 4 Consolidated Fund Capital Furniture and fittings .. .. 123 2 8 Account .. .. 5,870 19 0 Mechanical office appliances .. .. 399 12 4 16,571 9 9 Saleable books .. .. .. .. icq 0 Creditors— Stamps, postage .. .. .. 106 4. Departmental .. .. 2,538 111 Stocks — Sundry .. .. .. 1,316 110 Stationery .. .. 580 13 6 3,854 3 9 Uniform trimmings .. 24 7 7 Fees paid in advance .. .. 10,413 15 0 Testing and gauging instruAmounts held on deposit- ments .. . . 485 11 3 Customs duties .. .. 95,535 12 4 Testing-glasses .. .. 40 8 3 Immigration Restriction Acts 1,780 0 0 I iqi n Export Control Boards .. 11,225 11 2 Debtors — ' 108,541 3 6 Departmental .. .. 12,604 3 4 Excess of revenue over expenditure .. 11,373,750 6 6 Sundry .. .. 16'809 13 6 A — 29,413 16 10 Deposit Accounts — Receiver-General .. .. 78,033 0 0 Collectors of Customs .. 17,502 12 4 Immigration Restriction Acts 1,780 0 0 Dairy Produce Act, 1923 .. 8,629 22 Honey-export Control Act, !9 2 4 .. .. .. 1 12 10 Meat-export Control Act, 1921-22 .. .. 2,594 16 2 „ .j. , 108,541 3 6 lreasury Adjustment Account .. 11,357,217 2 6 £11,513,130 18 6 £11,513,130 18 6 E. D. Good, 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 explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].—J. H. Fowler, Deputy Controller and Auditor-General.

B. —1 [PT. IV].

DAIRY INDUSTRY LOANS. (AGRICULTURE (EMERGENCY POWERS) ACT, 1934.) Revenue Account foe the Yeab ended 31st March, 1936. £ s. d. Or. £ s - dInterest, Public Works Fund : Capital .. .. 47 3 0 Accrued interest on loans .. .. .. .. 44 7 6 Balance carried down .. .. .. •• £47 3 0 U1 3 0 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Capital Account—Public Works Fund .. .. 10,708 13 1 Advances under section 26, AgriculTreasury Adjustment Account .. 46 I 4 ture Powers) Act, Sundry accounts in credit — £ s- d. 1934 Debtors, interest on loans .. .. 319 6 To dairy factories .. .. 9,992 0 9 Debtors, principal instalment .. 612 0 To dairy-farmers .. .. 723 4 4 r r 10 11 6 10,715 5 1 Sundry debtors for interest .. .. .. 12 3 Interest accrued but not due .. .. .. 42 9 3 Sundry debtors (departmental) .. .. 3 13 10 Revenue Account .. .. • • ■ • 2 15 6 £10,765 5 11 £10,765 5 11 W. Robertson, Under-Secretary for Lands. Vm. E. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [Pt. IV],

DISCHARGED SOLDIERS SETTLEMENT ACCOUNT. Receipts and Payments Account for the Yeas ended 31st March, 1936. Receipts. PciyTYieyvts Balance as at Ist April, 1935 £ s. d. £ a. d. Annual appropriation— £ s. d. £ s. d 1 •• •• 586,481 18 7 Vote, Expenses of management— Imprests outstanding .. 7,666 0 5 Administration .. .. 38,850 0 0 _ . 594,147 19 0 Advances to civilian mortKecerpts m respect of ad- • gagors, repairs to provances, &c.— perties, &c. — Repayments of principal Current Account advances .. 4,655 15 6 Current Account .. .. 561,779 5 1 Dwelling advances .. 1,307 13 9 I arms, orchards, &c. .. 142,831 3 2 Miscellaneous advances .. 1,642 12 3 Dwellings .. .. 250,692 13 10 Farms advances .. .. 324 18 0 Buildings Account .. 621 9 6 Miscellaneous expenditure on bale of live and dead Crown properties.. .. 6,338 17 11 i '' '' 27 6 11 Capital expenditure on proMiscellaneous advances .. 5,000 010 perties acquired by Crown— Receipts on account of Freehold 8 108 12 2 properties held by the Leasehold !! " ' 139 6 6 Crown Payment of instalments on Freehold .. .. 10,721 4 8 Mortgage Corporation mortLeasehold . . .. 2,095 19 9 gages . 91 610 Receipts from working of Expenses of working proproperties acquired by perties acquired by Crown .. 14,133 3 2 the Crown .. .. 16,719 4 7 Rent : McGregor Block .. 476 18 8 Receipts on account of Travelling-expenses .. .. 741 16 4 properties in course of Expenditure in connection realization .. 16,736 13 10 with properties in course bale of properties on de- of realization .. .. 474 12 0 lerred payment . . 136 11 1 Printing and stationery .. 156 6 8 Recovery of bad debts .. 106 8 4 Audit fees .. .. 700 0 0 Merged transactions under 141 10 q Discharged Soldiers Advances under sections 6 and settlement Amend- 9, Discharged Soldiers ment Act, 1923, sec- Settlement Act, 1915— tion 10 (3) : Principal Current Account .. .. 485 824 10 10 instalments .. .. 359 10 4 Earms, orchards, &c. . . 10 3 —————— Dwellings, &c. .. .. 9,342 4 7 T , , . 1,007,827 11 11 Miscellaneous advances .. 5,248 19 3 Interest and rents- Expenditure in connection interest with properties in course Current Account .. 7^, 247 12 7 of realization .. .. 5 755 5 9 Dwellings .. ..195,223 9 9 ' ™ „„ s I arms .. .. 229,958 3 9 Suspense Account: Amounts Buildings .. .. 972 8 6 allocated— Interest on sales of Pjj-e Loss Suspense .. .. 10 166 9 3 properties on deferred Suspense Account .. 10' 151 7 4 payment .. .. 87 14 7 ' , 0 ~7 1(i , Section 20 (3): Interest Interest recouped to the Conmstalments .. .. 1,970 5 1 solidated Fund— Miscellaneous .. .. 110 6 11 Interest on debentures .. 150,385 1 0 ents " •• .. 43,651 7 7 Interest on advances obtained 544 0 91 8 9 by .^.7 P°thecation of . a 9 securities.. .. 114 7fi« 9 10 Miscellaneous receipts .. 1,282 16 10 Interest on transfer from Suspense Account: Receipts 1,553,331 17 6 Consolidated Eund - M, OOO 0 0 Sus'pense° n 8 <>80 17 4 Repayment of advances obtained by hypothe- ' 10 10 ire -L<oss suspense .. 8,280 17 4 cation of securities .. .. 950 000 0 0 Suspense Account .. .. 9,222 311 Management charges of Consolidated stock 78 5 2 , ,„ . , , 17,503 1 3 Stamp duty on transfer of Consolidated stock .. 120 1 1 terest on investments .. .. 10,215 3 6 Charges and expenses of raising loans .. .. 456 12 11 Balance as at 31st March, £ s. d. Ca 3 h •• •• .. 144,273 15 5 m Imprest outstanding.. . . 7,477 810 151,751 4 3 £2,175,198 1 3 £2,175,198 1 3

B.—l [PT. IV].

DISCHARGED SOLDIERS SETTLEMENT ACCOUNT—continued. Revenue Account fob the Year ended 31st March, 1936. Dr. Cr. Interest and sundry charges re Interest on advances — £ s. d. £ s. d. loans — £ s. d. £ s. d. Current Account .. .. 80,114 16 11 Hypothecation of securities .. 114,768 910 Farms, &c. .. .. .. 295,608 18 7 Interest on debentures .. 148,358 8 6 Dwellings .. .. .. 208,782 7 6 Interest on amount trans- Merged interests .. .. 1,824 15 7 ferred from Consolidated Buildings .. .. .. 969 19 2 Fund .. .. .. 240,000 0 0 Sales .. .. .. 108 17 5 Interest on redemptions from Miscellaneous .. .. 206 12 7 Public Debt Repayment 587,616 7 9 Account .. .. .. 31,124 0 3 Rents from properties acquired by the Crown .. 52,553 6 6 Management charges of stock .. 78 5 2 Interest on surplus funds temporarily invested .. 10,214 4 3 Stamp duty on transfers .. 120 1 1 Surplus on disposal of properties .. 876 5 2 Charges and expenses of Transfer and production fees, &c. .. 362 12 10 raising loans, &c. .. .. 456 12 11 Miscellaneous .. .. .. .. 63 ±3 4 Cost of London conversion loan 9,988 2 0 Profit on working farms acquired by the Crown .. 748 9 6 544,893 19 9 Recovery of bad debts .. .. .. 287 12 11 Expenses of management — Balance: Loss for year carried down .. .. 158,557 8 5 Costs recouped to Vote, Lands and Survey .. .. 38,850 0 0 Rebates .. .. . ■ 26,577 19 5 Miscellaneous expenditure on Crown properties .. .. 6,371 15 10 Audit fees .. .. .. 700 0 0 Travelling-expenses .. .. 751 14 7 Printing and stationery .. 157 14 8 Commission, miscellaneous .. 14 3 6 73,423 8 0 Remissions — Land Board recommendations .. 64,611 13 7 Under Mortgagors and Tenants Relief Act, 1933 ■■ 7,334 1 9 71,945 15 4 Reduction in value of securities —• Losses on realization: Writ-ings-off in Suspense.. 93,804 18 2 Losses on properties acquired by the Crown .. 25,369 17 11 Reduction of mortgages, &c., by Dominion Revaluation Board .. .. 1,460 9 4 Depreciation in value of Native lease : McGregor Block .. 381 12 2 121,016 17 7 £811,280 0 8 £811,280 0 8 £ s. d. £ s. d. Balance: Loss for year brought down .. .. 158,557 8 5 Adjustment previous year .. .. .. 0 16 7 Balance forward from previous year .. .. 913,611 14 7 Balance: Accumulated loss to 31st March, 1936 .. .. ... .. .. 1,072,168 6 5 £1,072,169 3 0 £1,072,169 3 0

B.—l [Pt. IV].

DISCHARGED SOLDIERS SETTLEMENT ACCOUNT—continued. Balance-sheet as at 31st March, 1936. Liabilities. Assets. Capital — £ s. d. £ s. d. Advances on mortgages — £ s. d. £ s. d. Transfer from Consoli- Current Account .. 1,476,501 5 3 dated Fund at 4 per Farms, orchards, &c. .. 5,563,461 14 10 cent. .. .. 13,500,000 0 0 Dwellings .. .. 3,897,943 0 4 Reduction under seotion 10,937,906 0 5 22, Finance Act, 1927 Land leased under sections 4 and 5 of Dis(No. 2) .. .. 2,650,000 0 0 charged Soldiers Settlement Amendment Act, 1921-22 .. .. .. .. 432,745 12 9 10,850,000 0 0 Buildings: Unpaid purchase price (not yet payLess repaid as per able) of buildings, &c., on Crown properties 19,686 4 8 Finance Act, 1931 Sundry advances merged with value of Crown (No. 4) .. 4,850,000 0 0 lands (section 20, Discharged Soldiers Settlement Amendment Act, 1923) .. .. 32,728 0 0 6,000,000 0 0 Deferred-payment sales under section 9, DisDepreciation Fund .. 46,160 0 0 charged Soldiers Settlement Amendment Redemption from Public Act, 1921-22 .. .. .. .. 2,027 8 5 Debt Repayment Ac- Realization Account: Properties in course of count .. .. 778,116 19 8 realization .. .. .. .. 195,687 19 8 Debentures issued (at 3 Properties acquired by the £ s. d. per cent., £265,483 18s. Crown on realization .. 739,263 8 7 Bd.; at 3£ per cent., Less Mortgage Corporation £416,130; at 3f per interests .. .. 911 16 6 cent., £136,500; at 4 738,351 12 I per cent., £2,956,880; Live-stock, &c. .. .. .. .. 14,046 17 6 at 5J per cent., £400) 3,775,393 18 8 Capital expenditure, Employment Promotion Hypothecation of securi- Fund .. .. .. .. 166 4 4 ties, section 7 (2), Fi- Sundry debtors for principal nance Act, 1931 (No. 4), instalments — £ s. d. at 3 per cent. .. 2,900,000 0 0 Farms Account .. .. 204,314 4 0 13,499,670 18 4 Dwellings .. .. 121,472 16 3 Employment Promotion Fund : Capital .. 166 4 4 Merged transactions .. 1,925 19 8 Sundry creditors for interest— Buildings Account .. 2,122 11 2 Interest due and unpaid £ s. d. Deferred-payment sales .. 914 5 on debentures .. 376 3 2 329,845 5 6 Interest due and unpaid Sundry debtors for interest — on transfer from Con- Current Account .. .. 102,410 1 8 solidated Fund .. 915,884 18 7 Farms Account .. .. 241,310 14 9 Interest accrued oil trans- Dwellings . . .. 36,649 8 3 fer from Consolidated Merged transactions .. 2,901 I 0 Fund .. .. 19,726 0 7 Buildings Account .. 1,28113 5 Interest accrued on de- Deferred-payment sales .. 29 6 6 bentures .. .. 38,662 1 3 Miscellaneous advances .. 121 2 6 Interest on redemptions 384,703 8 1 from Public Debt Re- Sundry debtors for — payment Account .. 99,754 10 10 Rents of properties .. 44,071 9 7 Interest paid from Con- Miscellaneous advances .. 3,754 16 8 solidated Fund .. 108 12 6 Departmental .. .. 492 0 4 1,074,512 6 11 48,318 6 7 Sundry creditors — Miscel- Postponements— laneous services— Under Discharged Soldiers Miscellaneous .. .. 7,378 9 10 Settlement Acts, &c.— Departmental .. .. 1,004 5 11 Instalments of principal— 8,382 15 9 Farms .. .. 74,204 18 1 Miscellaneous credit balances on Dwellings .. .. 3,079 18 2 debtors' accounts — Buildings .. .. 151 5 4 Advances—• — 77,436 1 7 Current Account .. .. 8,563 9 5 Interest — Dwellings .. .. 815 2 Current Account .. 5,366 18 10 Principal instalments — Farms .. .. 59,075 2 7 Farms, &c. .. .. 727 13 11 Dwellings .. .. 1,870 12 3 Dwellings, &c. .. .. 744 2 3 Buildings .. .. 36 2 6 Miscellaneous advances .. 904 17 0 Rent .. .. 3,048 9 2 Interest— 69,397 5 4 Current Account .. .. 154 6 2 Under Mortgagors and TenFarms, &c. .. .. 3,136 2 10 ants Relief Act, 1933— Dwellings .. .. 891 16 5 Instalments of principal— Buildings .. .. 84 5 4 Farms .. .. 5,213 411 Miscellaneous .. .. 0 19 9 Dwellings .. .. 158 0 8 Deferred payments .. 0 7 2 5,371 5 7 Rents .. .. .. 604 15 5 Interest— 15,821 10 10 Farms .. .. 3,598 22 Rents charged in advance .. .. 5,699 18 8 Dwellings .. .. 109 3 3 Interest charged in advance .. .. 114 17 6 Current Account .. 783 14 3 Suspense Accounts — £ s. d. 4,490 19 8 Fire Loss Account .. .. 4,114 7 8 Rent .. .. .. .. 15 0 0 Receipts unallocated .. 2,315 16 2 Interest on advances accrued but not due .. 94,454 17 8 Surpluses on realization not yet Losses in Suspense .. .. .. 92,18707 allocated .. .. 1,914 8 10 Remissions in Suspense: Rural Mortgagors' 8,344 12 8 Final Adjustment Act, 1934r-35 .. .. 1,415 4 6 Writings-off in Suspense .. .. .. 92,187 0 7 Cash balance —■ £ s. d. Liabilities discharged under section 22, Finance In Public Account .. 144,273 15 5 Act, 1927 (No. 2), to write ofl accumulated Imprests outstanding .. 7,477 8 10 losses, as per contra .. .. .. 3,969,759 10 11 — — 151,751 4 3 Revenue Account: Accumulated loss .. 1,072,168 6 5 Accumulated losses written ofi under section 22, Finanoe Act, 1927 (No. 2) .. .. 3,969,759 10 11 £18,674,659 16 6 £18,674,659 16 6 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief 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 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.

B.—l [Pt. IV].

EDUCATION DEPARTMENT. Income and Expenditure Account for the Year ending 31st March, 1936. Expenditure. £ s. d. Income. £ s. d. Balance from separate accounts— Income from— Primary education .. .. .. 2,191,048 16 10 Primary-education reserves .. .. 106,451 7 6 Post-primary education .. .. .. 695,602 16 1 National endowment .. .. .. 95,525 11 3 Higher education .. .. .. 10f,133 710 Balance as per balance-sheet .. .. 3,154,408 14 9 Training of teachers .. .. .. 52,300 10 3 Native education .. .. .. 105,593 3 4 Physical training .. .. .. 1,525 3 9 Examinations .. .. .. .. 1,745 17 6 Miscellaneous .. .. .. .. 48,051 16 1 Special Schools and Child Welfare.. .. 153,384 1 10 £3,356,385 13 6 £3,356,385 13 6 Head Office Administration. Expenditure. £ s. d. Income. £ s . d. Salaries .. .. .. .. .. 31,680 16 9 Payment by Teachers' Superannuation Fund for Travelling-expenses .. .. .. .. 652 13 4 clerical work, postage, and printing and staOffice requisites, advertising, &c. .. .. 253 510 tionery .. .. .. .. .. 1,000 0 0 Telephones .. .. .. .. .. 294 7 2 Sale of publications .. .. .. .. '188 0 3 Printing and stationery .. .. . . 904 15 0 Recovery of salaries of officers for services in conPostage .. .. .. . . . . 836 12 6 nection with Electrical Wiremen's Examination 90 0 0 Expenses of Director of Education visiting over- Education Gazette — £ s. d. seas countries .. .. .. .. 1,400 0 0 Sales .. .. .. .. 38 12 6 Rent of offices (Government Buildings) .. .. 1,622 5 0 Advertising .. .. .. 228 510 Depreciation on furniture and office appliances .. 49 0 0 266 18 4 Interest on capital .. .. .. .. 231 0 0 Balance transferred to other accounts .. .. 37,971 17 0 Education Gazette — £ s. d. Salaries .. .. .. 200 0 0 Printing .. .. .. 796 10 4 Postage .. .. .. 266 7 2 Sundries .. .. .. 58 2 9 1,321 0 3 Sundries .. .. .. .. .. 270 19 9 £39,516 15 7 £39,516 15 7

B.—l [Pt. IV].

EDUCATION DEPARTMENT —continued. Income and Expenditure Account' —continued. Primary Education. Expenditure. £ s. d. £ s. d. Income. £ s. d. Head Office salaries and administration charges .. .. 14,102 5 5 Teachers'salaries — Public schools — Recoveries from Unemployment Teachers'salaries .. .. .. 1,521,742 3 8 Board .. .. .. 12,528 8 0 Teachers'house allowances .. .. 38,389 3 5 Recovery from Fire Insurance Fund 8,315 16 2 Teachers' removal expenses .. .. 2,277 0 1 School buildings: Rent of school 1,562,408 7 2 buildings .. .. .. 492 11 9 Manual instruction — Inspection : Fees for special exSalaries .. .. 52,931 16 6 animations .. .. .. 52 19 4 Capitation for incidentals .. .. 14,183 8 2 Teachers'appeal fees .. .. 55 1 0 Handwork materials .. .. ... 6,226 12 0 School Journal sales .. .. 433 12 0 Grants for Agricultural Clubs .. .. 300 0 0 Miscellaneous : Recoveries for 73,641,16 8 education of foreign children .. 57 4 0 School and class libraries, including books Balance carried to General Income supplied to pupils in necessitous cases .. .. .. 3,216 13 4 and Expenditure Account .. 2,191,048 16 10 Maintenance of school buildings, &c.— Grants to Board for maintenance .. 65,919 1 6 Less part charged to post-primary for maintenance of district high schools (secondary departments) .. .. 1,661 0 0 64,258 1 6 Alterations to buildings to diminish danger from earthquake .. .. 1,139 10 7 Rebuilding of schools destroyed by fire 5,322 11 8 School Committee allowances, £103,651 14s. 2d.; less part charged to postprimary for district high schools (secondary departments), £2,978 .. .. 100,673 14 2 Rents of buildings for school purposes .. 3,725 19 9 175,119 17 8 Inspection of schools — Inspectors'salaries .. .. .. 23,774 3 10 Less charged to grading of teachers, £1,921 9s. 9d. ; less charged to Head Office administration, £716 6s. Bd. .. 2,637 16 5 21,136 7 5 Travelling-expenses .. .. .. 7,443 4 2 Office requisites (including depreciation on furniture) .. .. .. .. 79 11 1 Clerical assistance .. .. .. 311 0 0 Transfer and removal expenses .. .. 385 15 5 Telephones .. .. •. .. 61 5 2 Sundries .. .. • • • • 7 8 3 , 29,424 11 6 Registration and grading of teachers — Head Office salaries and administration .. 1,059 5 2 Portion of Inspectors'salaries .. .. 1,921 9 9 Expenses of Appeals .. .. .. 291 5 3 Printing and stationery .. .. 79 8 6 3,351 8 8 Conveyance of pupils and instructors including depreciation on departmental buses .. • • •• •• 87,718 9 4 Education Boards : Grants for administration and general purposes .. .. 29,721 7 8 Less part charged to post-primary for district high schools (secondary Departments) .. .. • • . • 723 0 0 28,998 7 8 Correspondence School (primary department) — Head Office administration .. .. 70 0 0 Salaries .. •• •• 6,671 16 1 Books and stationery, £397 lis. 2d.; less recoveries from parents, £64 lis. lOd. .. .. .. .. 332 19 4 Cleaning, lighting, heating, &c. .. 352 19 3 Depreciation on furniture .. .. 51 0 0 Depreciation on mechanical appliances .. 6 0 0 Postage 571 2 9 Rent of offices .. .. • • 243 6 8 Telephone .. •. ■ • ■ • 16 19 9 Interest on capital .. •. .. 43 0 0 8,359 3 10 School Journal — Head Office administration .. .. 50 0 0 Salaries ■ . • • - • • • 520 19 8 Printing and despatch .. .. 2,772 8 10 Postage 1,149 11 6 Rent of offices • • • ■ • • 43 0 0 Telephone ■ ■ • • • • 9 5 0 Sundries . . • . • • ■ ■ 40 15 2 — 4,586 0 2 Grants to free kindergartens . . •• 3,31943 Postage 302 18 8 Printing and stationery .. • • ■ • 349 12 8 Interest on capital .. .. •• •• 218,049 11 5 Miscellaneous 36 0 8 £2,212,984 9 1 £2,212,984 9 1

B.—l [Pt. IV].

EDUCATION DEPARTMENT —continued. Income and Expenditure Account —continued. Post-primary Education. Expenditure. £ s. d. £ s. d. Income. Head Office administration charges .. .. •• 6,787 7 1 High schools — £ s. d. £ s. d. Salaries of teachers and instrxictors— Pupils' fees .. 2, 062 14 0 Secondary schools .. .. .. 238,116 4 3 Endowment income Technical schools .. .. ■■ 170,798 5 4 applied to payCombined schools .. .. .. 37,978 13 2 ment of teachers' District high schools .. .. .. 73,352 16 8 salaries and main520,245 19 5 tenance of Grants to Boards for general purposes — buildings .. 33,975 13 0 Secondary schools .. .. . • 31,940 0 2 36,038 7 Technical schools .. .. .. 40,011 12 0 Technical and cornCombined schools .. .. .. 8,597 3 10 bined schoolsDistrict high schools (part of grant to Pupils' fees .. 8,515 13 10 Education Boards for general purposes, Endowment Income £723 ; part of grant to Education Boards applied to payfor School Committee incidentals, £2,978) 3,701 0 0 ment of incidentals 84,249 16 0 and maintenance Grant to Marlborough High School Board of buildings .. 2,572 8 4 (Marlborough High School Act) .. .. .. 340 0 0 11,088 22 Maintenance of buildings— Recoveries from Boards of payments Secondary schools .. .. •• 6,816 11 1 made by Department for repairs to Technical schools .. .. .. 2,597 3 0 buildings .. .. .. 1,039 15 4 Combined schools .. .. .. 639 14 8 Rent of school buildings and sites .. 85 10 1» District high schools (Proportion for second- Recoveries from Fire Insurance Fund 26 8 0 ary departments) .. .. .. 1,661 0 0 Teachers'appeal fees .. .. 212 6 11,714 8 9 Balance carried to General Income Rents of buildings for classes— and Expenditure Account .. 695,602 16 1 Secondary schools .. .. • • 120 0 0 Technical schools .. .. • • 662 6 10 782 6 10 Rebuilding of schools destroyed by fire .. .. •. 750 0 0 Alterations to buildings to dimmish danger from earthquake .. 503 13 0 Grading and registration of teachers — s. d. Head Office administration charges .. 405 0 0 Portion of Inspectors' salaries .. .. 265 2 0 Expenses of appeals .. .. . • 4 15 0 Printing and stationery .. .. . • 10 0 0 6 684 17 0 Inspection — Salaries of Inspectors .. .. .. 4,260 811 Less part charged to grading of teachers, £265 2s. ; less part charged to Head Office administration, £692 10s. .. 957 12 0 3,302 16 11 Travelling-expenses .. .. •• 1,082 0 5 s 4,384 17 4 Conveyance of pupils and instructors .. .. •• 14,055 10 10 Manual instruction in secondary schools .. .. 3,181 4 6 Scholarships: War bursaries .. .. •• •• 1,805 18 11 Correspondence School (secondary department) — Head Office administration .. • • 50 0 0 Salaries .. •• •• •• 5,929 15 4 Books and stationery, £1,290 9s. ; less recoveries from parents, £1,260 .. •. 30 9 0 Postage 677 14 6 Rent of offices .. .. • • • • 225 0 0 Printing and stationery .. .. ■ ■ 405 19 0 Cleaning, lighting, and sundries .. . • 290 4 6 Depreciation on furniture .. • • 40 0 0 Interest on capital .. • • • • 25 0 0 Printing and stationery .. .. •• •• •• 21 qn7 Miscellaneous .. .. •• •• •• •• ° y ' Interest on capital .. • • • • • • • • 8b,49 / I o £743,883 11 1 £743,883 11 1

3—B. 1 [PT. IV].

B.—l [PT. IV],

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Higher Education. Expenditure. £ s. d. Income. £ s. d. Head Office administration charges .. .. 481 0 0 Balance carried to General Income and ExpendiGrants to — ture Account .. .. .. .. 107,133 710 New Zealand University and University colleges for general purposes, &c. .. .. .. 47,733 12 6 New Zealand University and University colleges, being share of national-endowment revenue collected, 1935—36 .. .. .. 13,646 10 2 Scholarships and bursaries .. .. .. 10,47515 4 Sundries .. .. .. .. .. 9 9 10 Interest on capital .. .. .. 34,787 0 0 £107,133 7 10 £107,133 7 10 Training of Teachers. Expenditure. £ s. d. Income. £ s. d. Head Office administration charges .. .. 416 0 0 Rent of buildings .. .. .. .. 601 8 11 Training colleges— Balance carried to General Income and Expenditure Salaries of staff (including extra Account .. .. .. .. .. 52,300 10 3 staffs of practising schools in excess of the usual staff as £ s. d. public schools) .. .. 14,853 110 Special instruction .. .. 1,480 11 6 Science material .. .. 150 0 0 16,483 13 4 Allowances to students .. 25,359 1 3 University college fees .. 2,805 11 3 28,164 12 6 Training classes, including fares of instructors and teachers .. .. .. .. .. 73 13 11 Printing and stationery .. .. .. 7 19 5 Interest on capital .. .. .. .. 7,756 0 0 £52,901 19 2 £52,901 19 2 Native Education. Expenditure. £ s. d. Income. £ s. d. Head Office salaries and administration charges .. 1,810 511 Rent of buildings and sites .. .. .. 52 12 6 Native Schools — £ s. d. Tauranga Endowment Reserve revenue .. 214 12 6 Salaries of teachers .. .. 71,544 18 5 Balance carried to General Income and Expendi - Manual instruction .. .. 409 2 1 ture Account .. .. .. .. 105,593 3 4 Books, school requisites, &c. .. 1,910 6 6 Repairs to buildings .. .. 5,613 0 3 Miscellaneous .. .. 81 12 II Removal expenses of teachers .. 1,168 14 10 Depreciation of buildings .. 5,041 0 0 85,768 15 0 Conveyance and board of children .. 5,359 2 4 Inspection— Salaries of Inspectors .. .. 1,685 15 3 Travelling-expenses .. .. 686 3 5 — 2,371 18 8 Higher education: Scholarship allowances and expenses .. .. .. .. 5,025 8 6 Postage .. .. .. •• •• 700 Printing and stationery .. .. .. 8 17 11 Interest on capital .. .. .. .. 5,509 0 0 £105,860 8 4 £105,860 8 4 Physical Education. Expenditure. £ s. d. Income. £ s. d. Head Office salaries and administration charges .. 40 0 0 Balance carried to General Income and Expenditure £ s. d. Account .. .. .. .. .. 1,525 3 9 Salaries of instructors .. .. 1,341 12 6 Travelling-expenses .. .. 44 8 I Transfer and removal expenses .. 99 3 2 1,485 3 9 £1,525 3 9 £1,525 3 9

B.—l [PT. IV].

EDUCATION DEPARTMENT —continued. Income and Expenditure Account —continued. Examinations. Expenditure. £ s. d. Income. £ s. d. Head Office salaries and administration charges .. 1,742 6 0 Fees for examinations and certificates .. .. 2,638 0 0 Examiners' and supervisors' fees .. • • 1,147 13 5 Balance carried to General Income and Expenditure Rent of buildings, forwarding charges, &c. .. 158 4 2 Account .. .. .. . • •• 1,745 17 6 Postage .. .. .. ■ ■ • • 144 19 9 Printing and stationery .. .. .. 590 2 8 Rent of store, Wellington .. .. .. 89 0 0 Transfer to University of New Zealand of fees received on account of school certificate examination .. .. ■ • • • • • 389 8 7 Electric Wiremen's Examination .. .. 12 19 0 City and Guilds Examination .. .. 101 0 0 Sundries .. .. •• •• 8311 £4,383 17 6 • £4,383 17 6 Miscellaneous. Expenditure. £ s. d. Income. £ s. d. Head Office salaries and administration charges .. 60 12 6 Registration fees : Education Act, 1914.. .. 5 2 0 Accidents to school-children .. .. . ■ 10 12 9 Sale of school maps .. .. .. .. 419 6 9 Expenses of Conference of educational authorities 19 3 8 Sale of radios and gramophones .. .. 21 5 9 Salaries of exchange teachers .. .. ■ • 79 4 8 Balance carried to General Income and Expenditure Amount written off, being part of premium on Account .. .. .. .. .. 48,051 16 1 conversion : Education Loans Account .. 502 15 6 Teachers Superannuation Fund — Government subsidy under Super- £ s. d. animation Act, 1927 (section 12) 43,000 0 0 Subsidy under Finance Act, 1925 (section 14).. .. 4,825 1 6 47,825 1 6 £48,497 10 7 £48,497 10 7 Special Schools and Child Welfare (Summary). Expenditure. £ s. d. Income. £ s. d. Balance brought forward from separate accounts— Balance brought forward from separate accounts : Education of the blind .. •• 3,10115 2 Stores Summary Account .. .. .. 82 11 0 Education of the deaf .. .. 6,960 18 6 Balance carried to General Income and Expenditure Education of the feeble-minded .. •• 18,630 2 7 Account .. .. .. .. .. 153,384 110 Child welfare: General .. .. •• 124,773 16 7 £153,466 12 10 £153,466 12 10 Special Schools and Child Welfare. —General Administration. Expenditure. £ s. d. _ Income. £ s. d. Head Office salaries and administration charges .. 10,958 7 5 Balance carried to separate special schools and child welfare accounts .. .. .. 10,958 7 5 £10,958 7 5 £10,958 7 5 Education of the Blind. Expenditure. £ s. d. Income. £ s. d. Head Office salaries and administration charges .. 70 0 0 Maintenance fees . . . . .. .. 41016 11 Provision for bad debts .. •• •• 20 0 0 Balance carried to Special Schools Summary Account 3,101 15 2 Maintenance of State wards in New Zealand Institute for the Blind .. •• flf ® Grant to New Zealand Institute for the Blind .. 1,250 0 0 Travelling-expenses of children .. • ■ "7812 7 Interest on capital .. -• •• •• 1,015 0 0 £3,512 12 1 £3,512 12 1

B.—l [PT. IV],

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Education of the Deaf. Expenditure. £ s. d. Income. £ s. d. Head Office salaries and administration charges .. 500 0 0 Maintenance fees .. .. .. .. 2,040 7 7 School for the Deaf—■ £ s. d. Deductions from salaries of staff for board and Salaries of staff .. .. 5,440 1 2 quarters provided .. .. .. .. 290 0 0 Maintenance of children.. .. 1,826 6 5 Balance carried to Special Schools Summary Account 6,960 18 6 Maintenance of buildings .. 364 7 3 Depreciation on buildings .. 259 0 0 Depreciation on water-system .. 31 0 0 7,920 14 10 Advertising .. .. .. .. .. 19 15 0 Travelling-expenses .. .. .. .. 326 16 3 Postages .. .. .. .. .. 500 Interest on capital .. .. .. .. 519 0 0 £9,291 6 1 £9,291 6 1 School for the Deaf. —Income from Bequests in the Hands of Public Trustee. (To be expended on amusement, &c., for inmates, not usually provided by the Department from parliamentary vote.) Expenditure. £ s. d. Income. £ s. d. Expenditure on recreations, &c. .. .. .. 224 11 3 Balance of income in Post Office Savings-bank, 31st Balance in hand 31st March, 1936, carried to balance- March, 1935 .. .. .. .. .. 140 12 8 sheet .. .. .. .. .. .. 15 211 Income from bequests .. .. .. .. 97 19 5 Interest on deposits in Post Office Savings-bank .. 12 1 £239 14 2 £239 14 2 Education and Training of the Feeble-minded. Expenditure. £ s. d. Income. £ s. d. Balance (net cost) on— Maintenance fees from parents, &e. .. .. 1,011 12 7 Richmond School for Girls .. .. .. 5,821 17 1 Recoveries on account of travelling-expenses .. 41 13 3 Otekaike School for Boys .. .. .. 12,977 10 0 Balance carried to General Income and ExpendiHead Office administration (non-institutional) .. 250 0 0 ture Account .. .. .. .. 18,630 2 7 Provision for bad debts ...... 25 0 0 Travelling-expenses (including interest on capital on motor-cars) .. .. .. .. 499 4 4 Postage .. .. .. .. .. 108 16 0 Sundries .. .. .. .. .. 110 £19,683 8 5 £19,683 8 5 Special School for Girls, Richmond. Expenditure. £ s. d. Income. £ s. d. Head Office salaries and administration charges .. 145 0 0 Deductions from salaries of staff for board and Salaries of staff .. .. .. .. 2,328 111 quarters provided .. .. .. .. 267 0 0 Maintenance of inmates .. .. .. 2,504 12 I Sales of produce .. .. .. .. 0 5 0 Repairs to buildings .. .. .. .. 259 8 1 Balance carried to Education and Training of the Depreciation on buildings .. .. .. 387 0 0 Feeble-minded Income and Expenditure Account 5,821 17 1 Interest on capital .. .. .. .. 465 0 0 £6,089 2 1 £6,089 2 1 Special School for Boys, Otekaike. Expenditure. £ s. d. Income. £ a. d. Head Office salaries and administration charges .. 225 0 0 Deductions from salaries of staff for board and Salaries of staff .. .. .. .. 5,834 14 8 quarters provided .. .. .. .. 1,036 0 0 Maintenance of inmates .. .. .. 5,021 17 10 Sales of timber .. .. .. .. 87 611 Repairs to buildings .. .. .. .. 462 16 3 Sales of mats, basketwork, &c... .. .. 155 4 3 Depreciation on buildings .. . .. 981 0 0 Balance carried to Education and Training of the Depreciation on furniture .. .. .. 150 0 0 Feeble-minded Income and Expenditure Account 12,977 10 0 Depreciation on motor-vehicles .. .. 138 7 0 Depreciation on plant and machinery .. .. 97 6 5 Balance (loss) from Farm Account .. .. 6 19 0 Interest on capital .. .. .. .. 1,33800 £14,256 I 2 £14,256 1 2

B.—l [PT. IV].

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Special School for Boys, Otekaike (Farm Account). Expenditure. £ s. d. £ s. d. Income. £ s. d. Stock on hand Ist April, 1935— Sales of produce (including issues to Otekaike in-Live-stock .. .. .. 460 17 1 stitution) .. .. . • „ 1,878 2 b Farm-produce • • • • 710 17 4 Stocks on hand 31st March, 1936 £ s. d. 1,171 14 5 Live-stock .. .. 440 12 6 Purchase of live-stock .. .. .. .. 211 15 7 Farm-produce .. .. ■ • 67i 9 4 Purchase of feed .. .. •• •• 54 18 2 1,112 Purchase of seeds and manures .. .. .. 155 14 7 Repairs to plant, buildings, &c. .. .. 64 13 4 Purchase of petrol, oil, and sundries .. •. 102 5 I Salaries and wages of staff employed on farm .. 876 2 4 Depreciation on buildings .. ■ ■ • • 100 0 0 Balance carried down .. .. .. • • 253 1 0 £2,990 4 6 £2,990 4 6 £ s. d. £ s- d. Head Office salaries and administration charges .. 30 0 0 Balance brought down .. .. ■ ■ • • 253 1 0 Otekaike office salaries, &c. .. .. .. 50 0 0 Balance carried to Otekaike General Account .. 619 0 Interest on capital .. .. ■. • • 180 0 0 £260 0 0 £260 0 0 Child Welfare Summary Account. Expenditure. £ s. d. j Income. £ s. d. Provision for bad debts .. .. 13,000 0 0 Fees recovered from parents, &c., for maintenance Boys' Training Farm, Weraroa .. .. 7,025 2 7 of children 27,060 13 2 Auckland Receiving Home .. •• 1,269 6 9 Balance carried to Special Schools Summary of Hamilton Receiving Home 779 18 5 and Expenditure Account 124,773 16 7 Miramar Children's Home .. ■■ 1,361 17 3 Wellington Girls' Hostel .. • ■ ■ • 945 0 6 Christchurch Receiving Home •• •• 1,663 16 2 Burwood Girls' Home .. ■ • • • 5,260 4 0 Dunedin Receiving Home .. .. ■ • 915 15 3 Auckland Boys' Home .. •• •• 1,581 19 4 Wellington Boys' Home .. • • • • ' > 126 16 7 Christchurch Boys' Home •• •• 1,619110 Dunedin Boys' Home .. • • • ■ 1 > 107 9 5 Non-institutional .. .. •• 114,177 12 6 £151,834 9 9 £151,834 9 9 Boys' Training Farm, Weraroa. Expenditure. £ s. d. Income. £ s. d. Head Office salaries and administration charges .. 200 0 0 Deduction from salaries of staff for board and quarters Salaries and wages of staff .. . • •• 3', 226 16 4 provided .. .. .. .. . • 454 0 0 Maintenance of inmates .. •• 3,192 18 3 Rent of buildings .. .. . ■ .. 63 'j ' Repairs to buildings, &c. .. , • • • 215 4 9 Board of inmates .. .. .. .. 11 b b Telephones .. .. •• •• 1784 Balance (profit) from Farm Account .. .. 1,06 a 5 4 Sundries .. .. •• •• 74 3 3 Sales, materials, &c. .. .. .. 11 7 6 Depreciation on buildings .. •• 726 4 6 Balance carried to Child Welfare General Account .. 7,025 2 7 Interest on capital .. . • ■ • • ■ 976 0 0 £8,628 15 5 £8,628 15 5 Boys' Training Farm, Weraroa (Farm Account). Expenditure. £ s. d. £ s. d. Income. £ s. d. £ s. d. Stocks, Ist April, 1935— Stocks, 31st March, 1936— Live-stock .. .. .. 1,658 16 6 Live-stock .. .. .. 2,032 0 6 Farm-produce 953 16 0 Farm-produce 1,243 16 2 1 2,612 12 6 . — 3,275 16 8 Purchase of live-stock 48 1 10 Sales of produce including issues to Weraroa Purchase of seeds and manures .. .. • ■ 151 6 2 institution.. .. .. .. ..3,133 17 10 Purchase of feed .. • • • • • • 59 10 3 Repairs to buildings, plant, &c. . . .. ■ • 109 5 4 Salaries and wages of staff .. •• •• 1,030 14 3 Sundries . . . • • • ■ • • • 1 07 18 10 Depreciation on buildings .. • • • • 105 17 0 Depreciation on tractor .. • • • • 24 3 0 Balance carried down .. . ■ • ■ .. 2,070 5 4 £6,409 14 6 £6,409 14 6 £ s. d. £ s. d. Head Office administration charges .. •• 35 0 0 Balances brought down 2,070 5 4 Weraroa office charges .. • • • - 80 0 0 Interest on capital .. .. • • • • 892 0 0 Balance (profit) carried to Weraroa General Account 1,063 5 4 £2,070 5 4 £2,070 5 4

B. —1 [PT. IV].

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Girls' Homes and Receiving Homes.

Boys' Homes.

Auokland. Hamilton. Miramar. Christctareh. Burwood. Dunedin. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Head Office administration charges.. 30 0 0 30 0 0 30 0 0 30 0 0 40 0 0 50 0 0 30 0 0 Salaries of staff .. .. 491 8 8 292 17 11 544 14 10 441 0 3 579 16 11 2,186 6 9 354 13 11 Maintenance of inmates .. .. 608 16 7 326 18 1 536 19 4 511 0 11 696 2 5 1,883 8 2 362 19 6 Repairs to buildings .. .. 34 4 8 17 10 5 116 5 6 53 1 1 283 18 6 292 6 7 19 4 10 Telephone .. .. .. 7 12 6 5 10 0 563 450 926 8 15 0 7 12 6 Depreciation on buildings .. .. 59 0 0 66 0 0 159 0 0 37 0 0 78 0 0 398 0 0 58 0 0 Depreciation on furniture .. .. .. .. . . 33 0 0 2 0 0 Interest on capital . . .. 152 0 0 92 0 0 195 0 0 80 0 0 128 0 0 863 0 0 145 0 0 1,383 2 5 830 16 5 1,587 5 11 1,189 7 3 1,817 0 4 5,681 16 6 977 10 9 Income and Balances. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Deducation from salaries of staff for 105 0 0 50 0 0 105 0 0 75 0 0 130 0 0 365 0 0 60 0 0 board and quarters provided Board of inmates .. .. 8 3 10 0 18 0 11 8 8 169 6 9 23 4 2 2 0 10 1 15 6 Sale of produce and stores . . 0 11 10 .. .. .. .. 2113 1 Rent of buildings .. . . .. . . 109 0 0 .. .. 32 18 7 Balance carried to Child Welfare 1,269 6 9 779 18 5 1,361 17 3 945 0 6 1,663 16 2 5,260 4 0 915 15 3 Income and Expenditure Account 1,383 2 5 830 16 5 1,587 5 11 1,189 7 3 1,817 0 4 5,681 16 6 977 10 9

Auckland. | Wellington. Christchureh. Dunedin. Expenditure. £ s. d. £ s. d. £ s. d. ' £ s. d. Head Office administration charges .. .. .. .. 40 0 0 30 0 0 35 0 0 30 0 0 Salaries of staff .. .. .. .. .. .. 591 13 8 365 4 10 741 18 3 579 19 1 Maintenance of inmates . . .. .... .. 433 4 1 407 6 8 408 1 4 291 19 10 Repairs to buildings .. .. .. .. .. .. 66 16 3 303 14 3 253 9 11 132 11 2 Telephone .. .. .. .. .. .. .. 7 18 1 7 15 0 896 526 Depreciation on buildings .. .. .. .. .. 205 0 0 48 0 0 124 0 0 83 0 0 Interest on capital .. .. .. .. .. .. 302 0 0 109 0 0 148 0 0 213 0 0 1,646 12 1 1,271 0 9 1,718 19 0 1,335 12 7 Income and Balances. £ s. d. £ s. d. £ s. d. £ s. d. Deduction from salaries of staff for board and quarters provided .. 64 0 0 75 0 0 75 0 0 60 0 0 Board of inmates .. .. .. .. .. .. .. 61 2 4 24 8 0 92 4 8 Rent of buildings .. . . .. .. .. .. .. 8 1 10 .. 75 0 0 Sales of stores, &c. . . .. .. .. .. .. 0 12 9 .. .. 0 18 6 Balance carried to Child Welfare Income and Expenditure Account.. 1,581 19 4 1,126 16 7 1,619 11 0 1,107 9 5 1,646 12 1 1,271 0 9 1,718 19 0 1,335 12 7

B.—l [Pt. IV].

EDUCATION DEPARTMENT —continued. Income and Expenditure Account —continued. Child Welfare. —Non-institutional. Expenditure. £ s. d. _ Income. £ s. d. Head Office salaries and administration charges .. 9,068 7 5 Earnings of boys and girls placed at service Salaries of officers .. .. • 15,308 0 4 (deceased: Earnings forfeited) .. .. 1,051 15 6 Maintenance of children Recoveries for clothing, &c„ supplied by Depart-boarded-out— £ s. d. ment . 522 15 9 Payments to foster-parents.. 73,802 5 4 Rent of buildings .. .. .. .. 180 0 0 Clothing, &c. .. .. 6,471 710 Rent of buildings .. .. .. .. 68 18 0 Post and Telegraph Department: Rent of buildings .. .. .. .. 32 0 9 Commission on payments .. 533 10 6 Sale of stores, &c. .. .. .. .. 3b 22 80,807 3 8 Disposal of stores .. .. .. .. 54 lb 9 Maintenance of inmates in private Recoveries from parents for travelling-expenses .. 235 4 7 institutions 3,087 6 7 Proceeds sale of motor-cycle .. .. .. 8 15 b Boys' Hostel, Auckland — Balance carried to Child Welfare Income and Depreciation on buildings .. 95 0 0 Expenditure Account .. .. .. 114,177 12 Interest on capital .. .. 177 0 0 272 0 0 Receiving Home, Wang a n u i (closed) — Repairs to buildings, &c. .. 23 13 10 Depreciation on buildings .. 52 0 0 Interest on capital .. .. 76 0 0 151 13 10 Receiving Home, Napier (closed) — Valuation fee .. .. 22 0 Depreciation on buildings .. 44 0 0 Interest on capital .. .. 55 0 0 101 2 0 Receiving Home, Timaru (closed) — Salaries .. • ■ • • 235 13 8 Depreciation on buildings .. 54 0 0 Interest on capital .. .. 178 0 0 —, i 467 13 8 Rent, office requisites, &c. .. .. 1,598 310 Payment to Justice Department for services rendered by staff of Registrar-General's Office .. 20 0 0 Legal expenses .. • • • • • • 43 9 0 Travelling-expenses of staff and children (including running expenses of departmental motor-cars) .. 3,816 4 0 Transfer and removal expenses of staff .. .. 107 15 11 Refunds of maintenance payments .. .. 154 11 11 Postage .. • • • ■ • • ■ • 0 0 Printing and stationery .. • • • • 196 14 2 Telephones .. .. •• •• •• 411 2 8 Sundries .. ■ ■ • • • • • • 17 1 0 Depreciation on office furniture . • • • 7 0 0 Interest on capital (furniture, &c.) .. .. 39 11 6 £116,368 1 6 £116,368 1 6 Stores Summary Account. Expenditure. £ s. d. Income. £ s. d. Balance (loss) from Auckland Store Account .. 16 10 8 Balance (profit) from Wellington Central Store Account 43 1 0 Balance (loss) from Dunedin Store Account.. .. 42 12 4 Balance (profit) from Factory Account .. .. 98 13 0 Balance transferred to Special Schools and Child Welfare Summary Account .. .. •• 82 11 0 £141 14 0 £141 14 0 Central Store, Wellington. Trading Account for the Year ended 31st March, 1936. £) r _ £ s. d. Cr. £ s. d. Stock Ist April, 1935 .. •• •• •• 1,176 12 11 Issues to institutions, &c. .. .. .. 5,144 4 9 Purchases and issues from factory .. .. 4,838 11 9 Stock, 31st March, 1936 .. .. .. 1,550 10 1 Balance carried to Profit and Loss Account .. 679 10 2 £6,694 14 10 £6,694 14 10 Profit and Loss Account. £) r £ s. d. Cr. £ s. d. Head Office administration charges .. •• 40 0 0 Balance (gross profit) from Trading Account .. 679 10 2 Salaries .. • • • • • • • • 365 16 8 Rent .. • • • • • ■ • • .. 64 0 0 Outward freight .. • • ■ • ■ • 50 8 0 Fire insurance on stock .. .. . • • • 10 8 7 Sundries .. • • • • • • • • 19 17 II Telephone .. • • • ■ • • • • 718 0 Depreciation on fittings .. .. •• 1500 Interest on capital .. .. •• •• 63 0 0 Balance (profit) carried to Stores Summary Account .. 43 1 0 £679 10 2 £679 10 2

B.—l [PT. IV].

EDUCATION DEPARTMENT—continued. Income and Expenditure Account—continued. Branch Store, Auckland. Trading Account for the Year ended 31st March, 1936. Dr. £ S. d. Cr. £ B . d. Stock, lat April, 1935 .. .. .. .. 501 16 6 Issues to institutions, &c. .. .. .. 1,061 16 3 Purchases and transfers from Wellington store .. 925 17 10 Stock, 31st March, 1936 .. .. .. 429 2 11 Balance carried to Profit and Loss Account .. 63 4 10 £1,490 19 2 £1,490 19 2 Profit and Loss Account. Dr. £ s. d. Or. £ s . d. Head Office administration charges .. .. 5 0 0 Balance (profit) brought down .. .. 63 4 10 Salaries .. .. .. .. .. 35 0 0 Sale of packing-cases .. .. .. .. 0 4 6 Bent .. .. .. .. .. .. 20 0 0 Balance (loss) carried to Stores Summary Account .. 16 10 8 Interest on capital .. .. .. 20 0 0 £80 0 0 £80 0 0 Branch Store, Dunedin. Trading Account for Year ended 31st March, 1936. Dr. £ s. d. Or. £ s. d. Stock, Ist April, 1935 .. .. .. .. 463 0 2 Issues to institutions, &c. .. .. .. 289 3 8 Purchases and transfers from Wellington store .. 175 17 2 Stock, 31st March, 1936 .. .. .. .. 380 1 4 Balance (gross profit) carried to Profit and Loss Account 30 7 8 £669 5 0 £669 5 0 Profit and Loss Account. Dr. £ s. d. Or. £ g. d. Head Office administration charges .. .. 5 0 0 Balance (profit) brought down .. .. .. 30 7 8 Salaries .. .. .. .. .. 25 0 0 Balance (loss) carried to Stores Summary Account .. 42 12 4 Rent .. .. .. .. .. 20 0 0 Depreciation on fittings .. .. .. .. 4 0 0 Interest on capital .. .. .. ..1900 £73 0 0 £73 0 0 Clothing-factory, Wellington. Trading Account for the Year ended 31st March, 1936. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. Stock, Ist April, 1935— Goods manufactured and issued.. .. .. 2,347 13 0 Materials .. .. .. 115 2 7 Stock, 31st March, 1936 — Part manufactured goods .. .. 267 2 9 Materials . . . . .. 133 8 8 382 5 4 Part manufactured goods .. .. 175 15 4 Issues from Central Store .. .. .. 1,409 16 5 309 4 0 Wages .. .. .. .. .. 656 3 11 Sale of rags .. .. .. .. . . 1 15 3 Balance (gross profit) carried down .. .. 210 6 7 £2,658 12 3 £2,658 12 3 Profit and Loss Account. Dr. £ s. d. Cr. £ s . d. Head Office administration charges .. .. 10 0 0 Balance (gross profit) brought down .. .. 210 6 7 Power and lighting .. .. .. .. 20 5 7 Sundries .. .. .. .. .. 10 8 0 Bent .. .. .. .. .. 30 0 0 Depreciation on plant and fittings .. .. 27 0 0 Interest on capital .. .. .. .. 14 0 0 Balance (profit) carried to Stores Summary Account 98 13 0 £210 6 7 £210 6 7

B.—l [PT. IV].

EDUCATION DEPARTMENT—continued. Balance-sheet as at 31st March, 1936. Liabilities. Assets. Capital provided by Treasury, £ s. d. £ s. d. National Development Ac- £ s. d. £ s. d. 31st March, 1936— ' count: Grants to EduPublic Works Fund .. 7,498,811 10 4 cation Boards and other Consolidated Fund .. 1,112,027 11 0 Boards for sites, buildings, equipment, &c., 8,610,839 1 4 for— Capital provided by Unem- Primary education .. 5,176,127 16 3 plovment Board " .. 23,298 0 0 Kindergartens.. .. 8,336 16 2 8,634,137 1 4 Post-primary Education.. 2,101,340 16 10 Boys and girls at service: Wages in hands of Higher education .. 818,526 3 3 Department .. .. •• •• 51,351 4 9 Training of teachers .. 182,474 II 4 Sundrv creditors — £ s. d. Education of the blind .. 38,000 0 0 General .. ■■ 46,940 13 11 8,324,806 3 10 Government Departments 1,165 12 1 Departmental assets— 48,106 6 0 Land.. .. .. 59,239 16 9 Amounts paid to Department Buildings .. .. 218,808 10 1 in advance— Hydro-electric services .. 1,829 0 9 Gramophones and radio Water services.. .. 978 11 10 sets .. .. 570 19 5 Furniture, fittings, &c. .. 8,127 1 1 Education Gazette .. 25 18 0 Farm and other plant, imSchool Journal .. 32 17 1 plements, &c. .. 970 5 5 Teachers'certificate fees.. 10 0 Motor buses and cars .. 2,211 4 6 Correspondence school - Typewriters a,nd office apbooks, &c. .. .. 223 0 11 pliances .. .. 726 4 0 853 15 5 Libraries .. .. 435 6 5 School for the Deaf, Sumner — 293,326 0 10 Capital Account : Bequests for special pur- Stocks of materials on hand, poses .. .. • • •• 2,710 14 0 31st March, 1936— Income from bequests for special purposes .. 15 2 II School books and requiStores Suspense Account .. .. .. 90 8 8 sites .. . . 1, 524 7 8 Treasury Adjustment Account .. .. 3,320,971 5 6 General stores .. .. 6,526 9 0 Farm-produce .. .. 1,915 5 6 Live-stock .. .. 2,519 5 6 12,485 7 8 Stores Deficiency Account.. .. • . 90 8 8 Official stamps on hand, 31st March, 1936 .. 12 1 8 Premium on conversion: Education Loans Account .. .. .. .. 3,519 9 0 Amount paid in advance .. .. .. 6 12 8 Sundry debtors — General .. .. 135,304 12 0 Less reserve .. .. 18,713 19 10 116,590 12 2 Government Departments 98,873 13 3 215,464 5 5 Cash in hands of Public Trustee, Sumner bequests .. .. .. •• 2,710 14 0 Cash in hands of Post Office Savings-bank : Sumner bequests .. .. •• 15 2 11 Cash in hands of Post Office Savings-bank : Wages of boys and girls at service .. 51,122 15 9 Cash in hands of Post-office, 31st March, 1936 268 1 5 Balance from Income and Expenditure Account 3,154,408 14 9 £12,058,235 18 7 j £12,058,235 18 7 C. E. Crawford, A.I'.A.N.Z.. Accountant. N. 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 a.nd compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with Departmental Accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].—J. H. Fowler, Deputy Controller and Auditor-General.

4 —B. 1 [PT. TV].

B.—l [PT. IV],

GOVERNMENT FIRE INSURANCE FUND. Revenue Account for the Year ended 31st March, 1936. £ s. d. Claims — £ 3. d. Accumulated Fund as at 31st April, 1935 .. 52,109 16 0 Defence Department .. .. .. 631 13 3 Interest on funds invested in Common Fund of Education Department .. .. .. 3,031 14 8 Public Trust Office .. .. .. .. 2,003 17 10 Industries and Commerce Department .. 49 16 7 Police Department .. .. .. 1700 Public Works Department .. .. .. 160 3 8 Small-farms schemes ~ .. .. 449 17 6 4,340 5 8 Accumulated Fund as at 31st March, 1936 .. 49,773 8 2 £54,113 13 10 £54,113 13 10 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. Accumulated Fund as at 31st March, 1936 .. 49,773 8 2 Investment in the Common Fund of the Public Claims due but not paid departmental creditors .. 3,833 5 0 Trust Office .. .. .. 53,513 4 8 Sundry debtors for claims overpaid . . ~ 93 8 6 £53,606 13 2 £53,606 13 2 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 desired to rebuild .. .. .. .. .. 11,500 0 0 Estimated cost of replacing Defence Department buildings destroyed by fire .. .. .. 4,490 0 0 £15,990 0 0 B. C. Ashwin, M.Com., A.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. GOVERNMENT STORES MARINE INSURANCE FUND. (Established under section 134 of the Public Revenues Act, 1926.) Revenue Account for the Year ended 31st March, 1936. Dr. £ s. d. Or. £ s. d. £ s. d. Accumulated Fund as at Ist April, 1935 .. 21,340 9 11 Claims— Insurable Value Defence Department .. .. 10 15 8 ° fI S rtS Lands and Survey .. .. 1115 10 Exports. Post and Telegraph .. .. 7 3 11 Premiums — £ £ s. d. Printing and Stationery . . .. 012 2 Agriculture .. .. 3,650 9 2 6 Public Works .. .. .. 59 1 3 Customs .. .. 108 0 5 5 Railways ~ .. 113 4 4 Defence .. .. 156,470 391 3 6 ' 202 13 2 Education .. .. 5,070 12 13 6 Accumulated Fund as at 31st March, 1936 .. 25,376 6 8 External Affairs .. 110,603 276 10 2 Health .. .. 4,263 10 13 2 Internal Affairs .. 204 0 10 2 Justice .. .. 662 4 3 1 Lands and Survey .. 385 912 6 Marine .. .. 1,473 3 13 8 Mental Hospitals .. 20,071 50 3 6 Mines .. .. 3,958 9 17 11 Naval Defence .. 61,687 154 4 4 Police .. .. 1,133 2 16 8 Post and Telegraph .. 172,213 430 10 8 Printing and Stationery 61,422 153 11 1 Public Works .. 147,504 368 17 2 Railways .. .. 621,912 1,554 15 7 Scientific and Industrial Research .. .. 2,920 7 6 0 Stamp Duties .. 5,568 13 18 5 3,464 9 0 £1,381,276 Interest on funds invested in Common Fund of the Public Trust Office .. .. .. 774 0 11 £25,578 19 10 £25,578 19 10 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. Accumulated Fund .. .. .. .. 25,376 6 8 Investments in Common Fund of Public Trust Sundry creditors (departmental) .. .. 65 18 3 Office .. .. .. .. .. 24,157 16 10 Cash in transit .. .. .. .. 50 13 8 Sundry debtors (departmental) .. .. 1,233 14 5 £25,442 4 11 £25,442 4 11 B. C. Ashwin, M.Com., A.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 explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [PT. IV],

ELECTRIC SUPPLY ACCOUNT. STATEMENT OF ACCOUNTS AT THE 31st MARCH, 1936. General Balance-sheet at 31st March, 1936, compared with Position at 31st March, 1935.

I 1 Liabilities. 1935-36. > 1934-35. Assets. 1935-36. 1934-35. I I Aid to Water-power Works and Electric £ s. d. £ s. d. £ s. d. North Is land scheme — £ s. d. £ s. d. £ s. d. Supply Accounts — Assets as per separate balance-sheet .. 9,039,956 12 0 8,818,443 6 6 Debentures Stock issued — Profit and Loss Account —Loss to date .. 399,315 0 9 586,848 10 7 At 3 per cent, interest .. .. 954,632 17 3 423,665 0 0 — 9,439,271 12 9 At 3| per cent, interest .. .. 1,000,000 0 0 1,000,000 0 0 9,405,291 17 1 At 3f per cent, interest .. .. 574,555 0 0 574,555 0 0 At 4 per cent, interest .. .. 1,957,890 0 0 1,957,890 0 0 At 4 J per cent, interest .. .. 2,623,913 18 0 2,623,913 18 0 At 5 per cent, interest .. .. 3,159,227 13 6 3,670,219 6 10 South Island scheme — At 5J per cent, interest .. .. 4,600 0 0 5,400 0 0 Assets as per separate balance-sheet .. 4,563,834 17 10 4,492,708 16 10 At 6 per cent, interest .. .. 1,884,642 6 3 1,884,642 6 3 Investments, Sinking Fund .. .. 17,555 5 1 1,669 5 2 Debentures not yet converted .. .. 50 0 0 50 0 0 4,581,390 2 11 12,159,511 15 0 4,494,378 2 0 12,140,335 11 1 Consolidated Fund — Interest accrued on loans to 31st March, 126,724 8 4 128,949 3 7 1936 Sundry creditors for interest unclaimed .. 25 13 6 54 13 6 126,750 1 10 129,003 17 1 Interest reserve, being excess of interest .. 27,281 1 8 42,137 8 1 charged to schemes over interest actually Surveys and General .. .. .. .. 17,101 16 10 15,743 7 4 paid on capital liability Carried forward .. .. .. 12,313,542 18 6 12,311,476 16 3 Carried forward .. .. .. 14,037,763 12 6 13,915,413 6 5

B.—l [PT. IV].

Notes.—(a) No charge for the cost of exchange on interest payments made in London is included. (6) Owing to the interconnection of the undertakings in the North Island it has not been found practicable to show separately the accounts of the various schemes as required by the State Supply of Electrical Energy Act, 1917T. A. Bakrow, A.R.A.N.Z., 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 departmental notes enfaced thereon. The following comments are appended:— 1. To avoid delay, the accounts of the Mangahao-Waikaremoana scheme, the audit of which has not been completed by the local Audit Inspector, have been accepted from the Department's records 2. The agreement with the Wellington City Council for the supply of electricity from Mangahao expired on 30th September, 1935, and the terms of a new agreement have not yet been settled. The accounts as presented include the amount charged for the supply for the balance of the year calculated at an increased rate, but the City Council has paid for this period at the previous rate and disputes liability for the balance of £17,705 3s. 4d. G. F. C. Campbell, Controller and Auditor-General.

ELECTRIC SUPPLY ACCOUNT— continued. STATEMENT OF ACCOUNTS AT THE 31st MARCH, 1936—continued. General Balance-sheet at 31st March, 1936, as compared with Position at 31st March, 1935— continued.

Liabilities. 1935-36. 1934-35. j Assets. 1935-36. 1934-35. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 12,313,542 18 6 12,311,476 16 .3 Brought forward .. .. .. 14,037,763 12 6 13,915,413 6 5 Sundry Creditors — Balance in Electric Supply Account at the North Island scheme .. .. 70,008 6 9 60,930 17 2 end of year — South Island scheme .. .. 20,027 8 9 24,875 12 0 Cash in Public Account .. .. 39,501 13 2 330,149 10 10 Surveys and general .. .. .. 195 13 11 .. Imprests outstanding.. .. .. 3,101 17 4 2,308 5 9 90,231 9 5 42,603 10 6 85,806 9 2 332,457 16 7 Charges paid in advance — South Island scheme .. .. .. 13 15 0 Depreciation Reserve — North Island scheme .. .. 961,757 2 9 959,085 16 1 Investment Account (amount invested until .. 175,000 0 0 South Island scheme .. .. 388,546 3 4 323,599 14 1 actually required) 1,350,303 6 1 1,282,685 10 2 Sinking Fund Reserve — Amount utilized for redemption of loans 308, 945 0 0 308, 145 0 0 Available for further redemptions .. 17,555 5 1 18,338 15 3 326,500 5 1 326,483 15 3 Writings-off in Suspense —- South Island scheme .. .. .. 45 1 0 Reserve Fund — South Island scheme .. .. .. 175,809 3 3 241,418 11 5 Sundry debtors for interest due but unpaid .. 1,078 15 4 Total .. .. ' .. .. £14,256,445 18 4 £14,247,871 3 0 Total .. .. .. .. £14,256,445 18 4 £14,247,871 3 0 —===========

B. —1 [PT. IV].

Net Revenue Account.

ELECTRIC SUPPLY ACCOUNT— continued. NORTH ISLAND HYDRO-ELECTRIC-POWER SUPPLY. Profit and Loss Account For Year ended 31st March, 1936, compared with Year ended 31st March, 1935. Gross Revenue Account.

1935-36. 1934-35. 1 1935-36. 1934-35. To Generating-expenses, headworks, and £ s. d. £ s. d. £ s. d. By Sales of energy £ s. d. £ d. 17 1 power-house — ' Wholesale .. .. 0 '„ in . n l'fiSl 17 1 Arapuni 10,929 5 3 11,659 2 2 Retail 2 ' 019 4 6 7R7 q q ' Horahora .. .. .. 5,615 14 10 5,193 9 4 » g Mangahao 19,883 17 0 10,827 12 6 14 Waikaremoana .. .. .. 9,560 19 3 8,523 17 5 Standby stations .. .. 10,272 3 9 912 5 3 Rents _ „ * 56,262 0 1 Cottages, &c 6,885 13 3 6,281 b 10 37,116 6 8 Lines, plant, &c. .. 667 2 7 679 19 — 7,552 15 10 Transmission-hnes — Patrol, maintenance, &c. .. .. .. ' 32,501 19 6 27,895 4 4 g g g Substations — Operation and maintenance .. .. 19,204 15 0 21,989 14 3 Management and general — Miscellaneous „ Salaries, office expenses, accident, sick, .. 36,099 6 11 33,926 0 8 Tests and mspection .. .. •• 10 0 and holiday pay, testing, &c. Penalties .. .. • • • • 38 13 6 144,068 1 6 120,927 5 11 ' Balance to Net Revenue Account .. .. 651,323 0 9 591,839 6 8 £795,391 2 3 £712,766 12 7 £795,391 2 3 £712,766 12 7

1935-36. 1934-35. j( 1935-36. 1934 35. £ s. d. £ s. d. £ s. d. £ s. d. To Interest for year ended 31st March, 1936 .. .. 408,050 14 2 414,041 12 3 By Balance from Gross Revenue Account .. •• 651,323 0 9 591,839 6 8 Depreciation on completed works .. .. •• 17,591 5 6 150,538 10 5 Balance to Profit and Loss Appropriation Account .. .. W,4_« King's Wharf Station, half annual charges on capital 38,147 11 3 37,687 6 8 costs thereon Balance to Profit and Loss Appropriation Account .. 187,533 9 10 .. __ £651,323 0 9 £602,267 9 4 £651,323 0 9 £602,267 9 4

B.—l [PT. IV].

ELECTRIC SUPPLY ACCOUNT— continued. NORTH ISLAND HYDRO-ELECTRIC-POWER SUPPLY—continued.

Profit and Loss Appropriation Account Foe Year ended 31st March, 1936, compared with Year 31st March, 1935. 1933-36. 1934-35. j 1935-36. 1934-35. £ s. d. £ s. d. £ s d £ s d To Balance from previous year 586,848 10 7 576,420 7 11 By Balance from Net Revenue Account 187 533 9 10 ' Balance from Net Revenue Account .. .. .. .. 10,428 2 8 Balance to General Balance-sheet .. .. .. 0 9 586,848 10 7 £586,848 10 7 £586,848 10 7 £586,848 10 7 £586,848 10 7 Depreciation Reserve Account. To Replacements, renewals, &c. .. .. .. .. 53,283 7 6 18,066 3 7 By Balance at close of previous year .. .. .. 959 085 16 1 1? "q Balance to General Balance-sheet 961,757 2 9 959,085 16 1 Interest at 4 per cent, per annum .. .. .. 8 8 31,792 16 6 Amount set aside as per Net Revenue Account .. 17,591 5 6 10 5 £1,015,040 10 3 £977,133 16 5 £1,015,040 10 3 £977,151 19 8 Sinking Fund Account. To Balance 55?929 15 d 6 15 *6 By Balance at close of previous year 15 *6 | 5 *9 Interest on investments .. .. .. .. .. 'lOg 9 9 £55,929 15 6 £55,929 15 6 £55,929 15 6 £55,929 15 6

B.—l [PT. IV].

Note.—Owing to the interconnection of the undertakings in the North Island it has not been found practicable to show separately the accounts of the various schemes as required by the State Supply of Electrical Energy Act, 1917.

ELECTRIC SUPPLY ACCOUNT— continued. NORTH ISLAND HYDRO-ELECTRIC-POWER SUPPLY— continued. Balance-sheet at 31st March, 1936.

Liabilities. i 1935-36. 1934-35. Assets. 1935-36. 1934-35. [ £ s. d. £ s. d. £ s. d. Headworks, power-house, machinery, &c. — £ s. d. £ s. d. £ s. d. Depreciation Reserve .. .. .. .. 961,757 2 9 959,085 16 1 Arapuni .. .. .. •• 2,188,149 16 4 2,111,518 6 10 Horahora .. .. .. • • 310,703 14 11 310,279 18 1 Mangahao .. .. .. .. 1,273,163 14 11 1,208,775 12 8 Sinking Fund — Waikaremoana .. .. .. 542,899 8 11 521,820 13 10 Utilized for redemption of loans.. .. 55,929 15 6 55,929 15 6 4,314,916 15 1 4,152,394 11 5 ! Auxiliary plants — Diesel Station, Penrose .. .. 61,801 16 11 61,801 16 11 Steam Station Grand Junction .. .. 9,099 17 4 9,125 19 4 Steam Station, Huntly.. .. .. 10,847 1 11 10,847 1 11 Sundry creditors .. .. .. .. 70,008 6 9 60,930 17 2 i — 81,748 16 2 I 81,774 18 2 Head Office Account .. .. .. .. 8,351,576 7 9 8,329,345 8 4 Transmission-lines .. .. .. •• 1,518,092 11 8 1,540,374 2 10 Substations .. .. .. •• •• 924,081 1 1 911,832 4 4 Office buildings, land, railway siding, harbour .. 38,234 9 0 34,418 16 8 facilities, &c. Service buildings, workmen's accommodation, .. •• 97,977 1 4 &c. Temporary development, Waikaremoana .. .. 39,241 9 10 39,241 9 10 Salaries and expenses of engineers and others • • 479,987 19 1 428,064 11 9 on surveys and during construction Cost of raising loans .. .. .. •• 297,753 19 11 281,992 11 10 Interest during construction .. .. •• 940,943 7 4 937,468 18 3 8,635,000 9 2 8,505,539 6 5 Plant, motor-vehicles, &c. .. .. •• 43,325 18 11 24,785 17 6 Stocks .. .. .. .. .. 144,043 16 7 107,813 0 7 Sundry debtors .. .. .. .. •• 217,586 7 4 180,305 2 0 Accumulated loss to 31st March, 1935 .. 586,848 10 7 Profit, 1935-36 .. .. .. .. 187,533 9 10 399,315 0 9 586,848 10 7 £9,439,271 12 9 £9,405,291 17 1 £9,439,271 12 9 £9,405,291 17 1 1 : = U -

B.—l [Pt. IV].

ELECTRIC SUPPLY ACCOUNT—continued. SOUTH ISLAND HYDRO-ELECTRIC-POWER SUPPLY. Profit and Loss Account For Year ended 31st March, 1936, compared with Year ended 31st March, 1935.

Gross Revenue Account. - - . . _____ -- I 1935-36. 1934-35. 1935-36. 1934-35. . To Generating-expenses, headworks, power- £ s. d. £ s. d. £ s. d. By Sales of energy — £ s. d. £ s. d. £ s. d. houses, and auxiliary plant — " Wholesale .. .. .. 241,920 12 2 225,725 2 10 Lake Coleridge .. .. .. 10,931 13 5 8,998 6 7 Retail .. .. .. .. 556 10 7 362 12 3 Waitaki .. .. .. .. 8,313 8 3 927 4 5 242,477 2 9 Lyttelton Diesel station .. .. 874 10 0 1,428 6 0 226 087 15 1 20,119 11 8 ' 11,353 17 0 Discounts forfeited .. .. .. .. 1 3 10 32 8 11 Rents — Transmission and distribution — Land and buildings .. .. 2,209 16 8 Primary distribution .. .. 6,244 2 10 4,948 2 8 Electric lines and poles .. .. 199 9 0 Secondary distribution .. .. 2,184 14 0 1,549 11 10 Electric plant .. .. .. 206 13 6 8,428 16 10 2,615 19 2 1,871 1 5 6,497 14 6 Substations .. .. .. .. 10,545 2 2 7,638 10 11 Fees for testing and repairing electrical .. 163 16 0 105 5 4 Plant, tools, testing, &c. .. .. .. 496 2 5 324 0 9 appliances and earnings of motorElectrical testing .. .. .. .. 88 18 1 59 1 5 vehicles Trunk telephone system .. .. .. 662 1 9 Management and general expenses .. .. 13,559 13 10 9,209 13 6 53,900 6 9 35,082 18 1 Balance, to Net Revenue Account .. .. 191,357 15 0 193,013 12 8 £245,258 1 9 £228,096 10 9 £245,258 1 9 £228,096 10 9 j Net Revenue Account. £ s. d. £ s. d. £ s. d. £ s. d. To Depreciation on completed work .. .. 79,749 13 7 78,551 19 3 By Balance from Gross Revenue Account .. 191,357 15 0 193,013 12 8 Interest for year ended 31st March, 1936 .. 177,217 9 7 97,792 3 4 Balance to Profit and Loss Appropria- .. 65,609 8 2 Balance to Profit and Loss Appropriation .. .. 16,669 10 1 tion Account Account £256,967 3 2 £193,013 12 8 £256,967 3 2 £193,013 12 8 _J == ========== ==============;

ELECTRIC SUPPLY ACCOUNT— continued. SOUTH ISLAND HYDRO-ELECTRIC-POWER SUPPLY— continued.

B. —1 [PT. IV].

s—B.5 —B. 1 [PT. IV].

Profit and Loss Appropriation Account. 1935-36. i 1934-35. j 1935-36. 1934-35. I L ! - f s. d. £ s. d. £ s. d. £ s. d. To Balance from Net Revenue Account .. .. .. 65,609 8 2 .. By Balance from Net Revenue Account .. .. .. .. 16,669 10 1 Sinking Fund Reserve Account — Adjustment amount over credited to General Reserve in .. 18,419 12 0 Amount appropriated under section 12 (1) of the State .. 16,669 10 1 1933-34 Supply of Electrical Energy Act, 1917 Transfer from General Reserve Account .. .. 65,609 8 2 Amount appropriated under section 23 of the Finance Act, .. 18,419 12 0 1928, for year 1933-34 £65,609 8 2 £35,089 2 1 £65,609 8 2 £35,089 2 1 Depreciation Reserve Account. To Amounts written off — £ s. d. £ s. d. £ s. d. £ s. d. Motor-vehicles, tools, plant, &c. .. .. .. 27,747 4 1 9,234 2 8 By Balance from previous year's statement .. .. .. 323,599 14 1 244,501 16 1 Balance .. .. .. .. .. .. 388,546 3 4 323,599 14 1 Interest at 4 per cent, per annum .. .. .. 12,943 19 9 9,780 1 5 Amount set aside as per Net Revenue Account .. .. 79,749 13 7 78,551 19 3 £416,293 7 5 £332,833 16 9 £416,293 7 5 £332,833 16 9 General Reserve Account. £ s. d. £ s. d. £ s. d. £ s. d. To Transfer to Profit and Loss Appropriation Account amount .. 18,419 12 0 By Balance at close of previous year .. .. .. 241,418 11 5 259,838 3 5 over credited, 1933—34 Transfer to Profit and Loss Appropriation Account under 65,609 8 2 section 13 (2) (b) of the State Supply of Electrical Energy Act, 1917 Balance .. .. .. .. .. .. 175,809 3 3 241,418 11 5 £241,418 11 5 £259,838 3 5 £241,418 11 5 £259,838 3 5 Sinking Fund Reserve Account. I ' £ s. d. £ s. d. £ s. d. £ s. d. Balance .. .. .. .. .. .. 270,570 9 7 270,553 19 9 By Balance at close of previous year ., .. .. 270,553 19 9 233,384 11 3 Amount set aside as per Profit and Loss Appropriation .. 35,087 2 1 Account Interest .. .. .. .. .. .. 16 9 10 2,080 6 5 £270,570 9 7 £270,553 19 9 £270,570 9 7 £270,553 19 9

B.—l [PT. IV].

ELECTRIC SUPPLY ACCOUNT— continued. SOUTH ISLAND HYDRO-ELECTRIC-POWER SUPPLY— continued. Balance-sheet at 31st March, 1936.

I 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. E. C. Campbell, Controller and Auditor-General.

Liabilities. 1935-36. 1934-35. Assets. 1935-36. ! 1934-35. ! r ; £ s. d. £ s. d. £ s. d. Power stations — Depreciation Reserve .. .. .. .. 388,546 3 4 323,599 14 1 Lake Coleridge— £ s. d. £ s. d. £ s. d. ! Headworks .. .. .. 544,281 1 8 541,556 10 4 Reserve Fund— Buildings and machinery .. .. 247,945 18 2 250,593 0 7 Balance at close of previous year .. 241,418 11 5 792,226 19 10 Loss for year .. .. .. 65,609 8 2 792,149 10 11 ! 175,809 3 3 241,418 11 5 Waitaki — Sinking Fund— Headworks .. .. .. 1,109,652 10 8 1,067,581 15 5 Amount utilized for redemption of loans 253,015 4 6 252,215 4 6 Buildings and machinery .. .. 618,427 14 11 615,746 17 10 Available for further redemptions .. 17,555 5 1 18,338 15 3 1,728,080 5 7 270,570 9 7 1,683,328 13 3 270,553 19 9 Lyttelton Diesel station .. .. .. 89,066 3 7 89,006 5 1 Transmission and distribution — Sundry creditors— Primary .. .. .. .. 598,985 5 8 597,133 3 6 Public Works Department .. .. 5,354 4 2 17,464 7 6 Secondary .. .. .. .. 64,462 7 10 71,110 3 4 Other Government Departments .. 280 8 4 416 7 9 . 663,447 13 6 Non-departmental .. .. .. 14,392 16 3 6,994 17 6 j ' 668,243 6 10 20,027 8 9 1 J 24,875 12 9 j Substations .. .. .. .. .. 416,488 7 11 412,836 13 1 Trunk Telephone System .. .. 29,179 5 6 19,925 8 7 Charges paid in advance .. .. 13 15 0 .. Exploration and preliminary surveys .. 26,263 6 3 87,447 19 9 . . . Salaries and expenses during construction 111,910 14 5 48,197 14 0 Writings-off in suspense .. .. .. 45 1 0 .. Interest during construction .. .. 454,822 18 3 453,865 18 1 Charges and expenses of raising loans .. 148,896 13 8 142,869 11 0 Head Office Account .. .. .. .. 3,726,378 2 0 3,633,930 4 0 771,072 18 1 4,460,382 8 6 4,397,871 0 7 Plant, tools, &c. .. .. .. .. 21,064 3 11 21,591 12 2 Stocks of material .. .. .. .. 48,697 1 2 i 43,722 0 6 Sundry debtors — Public Works Department .. .. 611 2 4 1,340 16 7 Other Government Departments .. 1,307 7 11 1,046 12 9 Non-departmental .. .. .. 31,738 17 0 27,114 19 8 33,657 7 3 29,502 9 0 Payments in advance .. .. .. .. 33 17 0 21 14 7 I Sinking Fund investments .. .. .. 17,555 5 1 1,669 5 2 £4,581,390 2 11 £4,494,378 2 0 '£4,581,390 2 11 £4,494,378 2 0

B.—l [PT. IV].

GOVERNMENT LIFE INSURANCE DEPARTMENT. Revenue Account of the Government Life Insurance Department for the Year ended 31st December, 1935. Dr. £ s. d. Or. £ s. d. Amount of funds at Ist January, 1935.. 9,241,763 15 9 Death claims under assurance policies, Renewal premiums—Assurance, annu- including bonus additions .. 185,372 5 0 ity, and endowment, less reinsurance Endowment assurances matured, includpremiums .. .. .. 585,263 19 9 ing bonus additions .. .. 294,714 14 0 New premiums (including instalments Endowments matured .. .. 11,287 19 0 of first year's premiums falling due Premiums returned on endowments .. 98 16 9 in the year) less reinsurance premiums 43,865 14 1 Bonuses surrendered for cash .. 10,737 14 2 Single premiums—Assurance and en- Annuities .. .. .. 28,515 17 1 dowment .. .. .. 39,815 16 4 Surrenders .. .. .. 49,644 15 1 Consideration for annuities .. .. 52,265 19 8 Loans released by surrender.. .. 95,304 6 9 Interest, rent, and other £ s. d. £ s. d. income .. 423,679 1 9 Commission, new* .. 35,034 9 9 Less land and in- ~ renewal 4,508 7 5 come tax, £22,969 39,542 17 2 19s. 3d.; property Contribution to Public Service Superexpenses, £1,371 annuation Eund .. .. 731 311 ss. sd. .. .. 24,341 4 8 Addressograph installation .. .. 3,787 15 4 399,337 17 1 £ s. d. Expenses of management — Salaries .. .. 36,339 5 5 Extra clerical assistance .. .. 406 22 Medical fees and expenses .. .. 1,561 3 6 Travelling-expenses 1,315 7 9 Advertising .. 404 13 10 Printing and stationery .. .. 1,498 19 2 Rent .. .. 4,645 14 11 Postage and telegrams .. .. 1,577 14 11 Exchange.. .. 34 4 8 Audit fees .. 325 0 0 General expenses .. 4,412 7 5 52,520 13 9 Property depreciation .. .. 1,381 13 1 Transfer to Investment Eluctuation Reserve Account .. .. 10,000 0 0 Amount of funds, 31st December, 1935 9,578,672 11 7 £10,362,313 2 8 £10,362,313 2 8 * Including agents' allowances. Balance-sheet of the Government Life Insurance Department on 31st December, 1935. Liabilities. £ s. d. Assets. £ s. d. Total assurance, annuity, and en- Loans on policies .. .. .. 1,257,691 13 4 dowment funds (as per Revenue New Zealand Government securities .. 2,517,260 0 0 Account) .. .. •• 9,578,672 11 7 Loans to local bodies .. .. 1,249,778 5 7 Claims admitted, proofs not yet Landed and house property .. 174,899 4 7 completed .. .. .. 33,214 2 9 Landed and house property (leasehold) 1,544 17 7 Annuities .. .. •• 340 14 10 Mortgages on property .. .. 3,818,060 6 11 Medical fees .. .. 201 12 0 Properties acquired by foreclosure .. 43,194 6 5 Premium and other deposits .. 14,770 10 10 Overdue premiums on £ s. d. Sundry creditors .. .. .. 4,002 7 5 policies in force .. 6,187 3 9 Accident and Fidelity Fund .. 5,000 0 0 Outstanding premiums Investment Fluctuation Reserve .. 461,712 0 1 due but not overdue 55,122 11 6 Sinking funds on local £ s. d. 61,309 15 3 body loans .. 9,679 7 9 Overdue interest . .. 39,741 15 10 Interest accrued there- Outstanding interest on ~ .. 137 10 9 due but not overdue 10,048 4 8 9,816 18 6 Interest accrued but not due .. .. 95,971 12 10 145,761 13 4 Sundry debtors .. .. .. 1,305 710 Income-tax paid in advance.. .. 20,000 0 0 Cash in hand and on current account .. 816,925 7 2 £10,107,730 18 0 £10,107,730 18 0 W. E. Arnold, Commissioner. J. W. Macdonald, 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].

HAURAKI PLAINS SETTLEMENT SCHEME. Rate Account for year ended 31st March, 1936. Dr. £ s. d. Or. £ s . d. Maintenance of completed works .. .. 1,513 17 2 Balance brought forward .. .. .. 2,154 3 6 Remission of rates .. .. .. .. 86 9 10 Rates levied .. .. .. .. .. 1,500 18 0 Balance .. .. .. .. .. 2,111 17 5 Penalty, 10 per cent. .. .. .. 57 2 11 £3,712 4 5 £3,712 4 5 Revenue Account for the Year ended 31st March, 1936. Dr. £ s. d. Cr. £ s . d. Interest on Public Works Fund capital .. .. 35,971 4 9 Accrued rents .. .. .. .. 9,555 6 5 Kaihere Ferry expenses .. .. .. 229 6 1 Interest on sales of land .. .. .. 937 7 6 Administration expenses .. .. .. 438 19 0 Grazing fees .. . . .. .. 184 15 1. Remissions of rent .. .. .. .. 497 11 5 Ferry fares .. .. .. .. 207 18 6 Remissions of interest .. .. . . 50 19 2 Kaihere Ferry: Half-loss charged to County Rebates .. .. .. .. .. 622 15 5 Council .. .. .. .10 13 10 Irrecoverable costs, &c. .. .. .. 25 11 4 Hire of plant .. .. .. .. 174 n 5 Premiums on conversion .. .. .. 14 10 0 Forfeited deposits .. .. .. .. 2 0 0 Royalties .. .. .. .. .. 110 0 Net loss carried down .. .. .. 26,776 14 5 £37,850 17 2 " £37,850 17 2 £ s- d. £ s . d. Net loss brought down .. .. .. 26,776 14 5 Balance carried forward .. .. .. 255,578 3 11 Balance from previous year .. .. .. 228,801 9 6 £255,578 3 11 £255,578 3 11 Balance-sheet as at 31st March, 1936. Liabilities. Assets. Capital Account— £ s. d. £ s. d. Improved lands handed over to Public Works Fund .. .. 850,482 1 2 Land Board for settlement— £ s. d. £ s. d. Value of Crown land set apart Leased .. .. .. 179,934 19 11 under Aet .. .. 45,000 0 0 Unleased .. .. .. 11,709 16 895,482 1 2 Unpaid purchase-money for Employment Promotion Fund capital .. .. 8,593 15 5 land sold on deferred payDischarged Soldiers Settlement Account: Merged ment .. .. .. 17,442 0 0 transactions under section 20, Discharged 209 086 1 5 Soldiers Settlement Act, 1923 .. .. 411 14 0 Unimproved-value land not disposed of .. 41,908 3 11 Sundry creditors— £ s. d. Improvements on adjoining Crown lands .. 7,710 0 0 Miscellaneous .. .. 363 210 Permanent reserves .. .. .. .. 8,851 0 0 Departmental .. .. 210 7 Works in progress: Expenditure on land in course 365 13 5 of reclamation, including formation and metalling Rent charged in advance .. .. .. 2,297 19 5 of roads .. .. .. .. .. 572,127 611 Rate Account .. .. .. .. 2,111 17 5 Capital expenditure: Employment Promotion Payments in advance— £ s. d. Fund .. .. .. .. .. 8,593 15 5 Rent .. .. .. 48 15 3 Artesian wells— £ s. d. Rates .. .. .. 12 4 0 Crown tenants, Hauraki Plains 351 4 0 Instalment of principal on de- Permanent reserves and Crown ferred-payment sales .. 36 10 3 lands .. .. .. 216 10 9 Instalment of interest on de- 507 14 9 ferred-payment sales .. 22 5 7 Buildings .. .. .. .. .. 4,079 711 119 15 1 Wharves .. .. .. .. 3,200 0 0 Suspense Account .. .. .. .. 59 19 8 Machinery and plant .. .. .. .. 33,508 15 11 Writings-off in Suspense .. .. .. 198 15 10 Live-stock .. .. .. .. .. 24 17 6 Deposits by lessees : Surety against drain-damage 10 0 0 Loose tools .. .. .. .. .. 901 15 1 Treasury Adjustment Account .. .. 257,037 5 9 Stores .. .. .. .. .. 4,747 7 1 Stamps on hand .. .. .. .. 0 10 Sundry debtors— £ s. d. Rent .. .. .. 3,766 19 7 Rates .. .. .. 3,315 6 4 Instalment of principal on de-ferred-payment sales .. 125 6 0 Instalment of principal on buildings .. .. 1 17 0 Interest on well-boring .. 11l 17 8 Interest on deferred - payment sales .. .. .. 455 17 7 Law-costs .. .. 119 13 5 Tram freights and ferry fares.. 29 17 6 Grazing .. ..' .. 119 10 0 Miscellaneous .. .. 5,185 16 7 Departmental .. .. 553 18 10 13,786 0 6 Postponed rent .. .. .. .. 1,406 10 10 Postponed instalments of principal .. .. 11 10 0 Postponed interest .. .. .. .. 55 9 2 Losses in Suspense .. .. .. .. 198 15 10 Interest accrued but not due .. .. .. 234 10 0 Premiums on conversion .. .. .. 101 10 0 Cash in Deposits Account .. .. .. 10 0 0 Revenue Account: Balance forward .. .. 255,578 311 £1,166,688 17 2 £1,166,688 17 2 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief 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. (4) 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.

B.—l [PT. IV].

DEPARTMENT OP INTERNAL AFFAIRS. HEAD OFFICE (INCLUDING SUBDIVISIONS I, 111, IV, VIII, AND SPECIAL ACTS). Income and Expenditure Account foe the Yeae ended 31st March, 1936. Expenditure. Income. Departmental Administrative fee,, eomSaiaries .. ..23,351 3 4 BrMish Nationality of Aliens Act 698 15 6 Commissions of Inquiry .. .. Cinematograph films, censorship Freight and cartage .. .. V 6 £ of • 2,216 9 6 Fresh-water fisheries .. .. 4,656 6 6 By-laws Act '330 Light, power, and water .. .. 050 18 9 Land Agents Act .. .. 6,969 13 10 Office-cleaning ™ " Opossum revenue .. .. 2,763 511 Postage ■; •• •• „ Passport fees .. .. 3,269 22 Printing and stationery .. .. j Deer herds, reduction of .. 3,477 8 4 Publications .. .. •• Fresh-water fisheries .. .. 5,949 12 8 Rent of offices .. .. • • , Totalizators, inspection of 1,030 8 3 Telephone services • • • • ' , . . _ ' Interest on loan .. .. 44 7 0 Travelling-expenses of officers .. 634 lb 1 Imperial War Graves Commission 2,836 0 0 Deer herds, reduction of .. •• > Miscellaneous revenue .. .. 412 9 6 Entertaining visitors to New Zealand 3,690 15 6 — 29,979 10 8 Totalizators, inspection of .. 1 ® Balance carried down .. .. •• 326,711 5 3 Turnbull Library, expenses ol .. ■>•-> I 14 » War graves, upkeep of .. •• 1,927 12 6 Depreciation .. •• •• 1,378 0 3* Losses in suspense .. . • 247 9 0 Sundries .. •• '1® 11 8 51,931 10 3 General Public Service Administrative Charges. £ s. d. Salaries •• 66,673 18 10 Fuel for Government offices .. 1,589 18 11 Light, power, and water .. . . 4,958 8 8 Printing and stationery for Minister's offices 1,275 12 5 Publications for Ministers'offices .. 360 11 0 Telephone services . • • ■ 1,323 10 0 Travelling allowances and expenses of Ministers .. 5,013 7 1 Travelling allowances and expenses of private secretaries .. •• 2,300 16 7 Travelling allowances and expenses of ministerial staff . • • • 477 9 10 Office-cleaning .. ■■ 1,989 11 8 Ministerial telegraphic memoranda 5,350 0 0 New Zealand Gazette .. • • 3,265 18 11 Charges not allocated .. • • 275 311 95,402 13 8 Special Acts. £ s. d. Salaries . • •• •• 20,012 14 10 Appropriation Act, 1926, section 15 1,873 5 8 F ; 21,886 0 6 Other Charges. £ s. d. Cost-of-living bonus to annuitants 1,912 6 8 Grants •• •• 8,540 9 3 Companies Act: Expenses in connection with special investigation 70 1 3 Jubilee Celebrations in New Zealand, expenses in connection with .. 13,670 19 3 Jubilee Celebrations, London : Expenses of New Zealand delegates 4,209 12 8 Death of His Majesty King George V : Cost of draping Government Buildings . • • • • • 152 9 4 Public Service Superannuation Fund, contribution to • • .. 86,000 0 0 Superannuation Funds : Increased allowances to widows and children 12,332 0 9 Reimbursement on account of reduction in rate of interest .. 49,635 0 0 Roval Visit, expenses in connection with 3,216 19 0 Subsidies to Fire Boards .. .. 3,367 18 7 Visit of Minister of Finance to England : Expenses .. •• 4,009 15 8 187,470 11 6 £356,690 15 11 £356,690 15 11 £ s. d. £ s. d. Balance brought down .. •• .. 326,711 5 3 Miscellaneous revenue .. .. •• 74 19 8 Interest on capital 1,333 19 5 Balance carried to Balance-sheet .. ..327,970 5 0 £328,045 4 8 £328,045 4 8 * Allowances for depreciation consist of: Buildings, £371 19s. 2d. ; furniture and fittings, £666 7s. 7d.; mechanical appliances £39 38s. Bd.; library, £14 Is fid • tools and utensils £26 ss. lOd.; launches, £16 7s. sd. ; traps, horses, and dogs, £2 4s. ; wharves and beacons, £9 16s. Bd.; motor-vehicles 1178 os. 4d.; outfit, £2 4s. ; hunting-equipment, £15 2s. Id. ; camp-equipment, £41 4s. Id.: total, £1,378 os. 3d.

B.—l [PT. IV],

DEPARTMENT OP INTERNAL APPAlRS—continued. SUBDIVISION lI,— GOVERNMENT ACTUARY. Income and Expenditure Account foe the Year ended 31st March, 1936. Expenditure. £ s . d. Income. £ s . d. Salaries .. .. .. .. .. 3,735 5 7 Contributions from other Departments .. .. 3,197 19 10 • • • • • • • • • ■ 123 18 1 Balance carried down .. .. .. .. 845 22 Depreciation— £ s. d. Purniture and fittings .. 20 4 0 Mechanical appliances .. .. 36 16 11 57 0 11 Sundries .. .. .. .. .. 126 17 5 £4,043* 2 0 £4,043 2 0 £ s. d. £ s> Balance brought down .. .. .. .. 845 22 Balance carried to balance-sheet .. . . .. 854 18 11 Interest on capital ........ 9 16 9 £854 18 11 £854 18 11 SUBDIVISION V,— HIGH COMMISSIONER. Income and Expenditure Account tor the Year ended 31st March, 1936. Expenditure. £ s. d. Income. Salaries .. .. .. .. .. 23,701 18 10 Sundry revenue —■ £ s d Advertising .. .. .. .. .. 161 5 6 Salaries .. .. .. .. .. 5 473 4 4 Fuel and light .. .. .. .. 669 10 10 Shipping charges .. .. . , .. 103 9 0 House-allowance: High Commissioner .. .. 901 17 6 Rent of offices .. .. "4 525 11 11 Maintenance of freehold property .. .. 133 15 10 Miscellaneous revenue .. !" ' 126 0 4 Office-cleaning .. .. .. .. 140 14 5 Balance carried down .. .. ..37 185 14 5 Official entertainments .. .. .. 240 14 3 Postage .. .. .. .. .. 1,467 510 Printing and stationery .. .. .. 595 14 10 Rent of offices .. .. .. .. 7,547 17 8 Repairs to offices .. .. .. .. 410 15 10 Transfer expenses of officer .. .. .. 623 11 11 Depreciation— £ s. d. Buildings .. .. .. 2,931 3 2 Purniture and fittings .. .. 524 4 7 Mechanical appliances .. .. 139 19 9 Library .. .. .. 94 2 7 Motor-vehicles .. .. 147 0 0 3,836 10 1 Losses in suspense .. .. .. .. 6,161 6 1 Sundries .. .. .. .. .. 821 0 7 £47,414 0 0 £47,414 0 0 £ s. d. £ s d Balance brought down .. .. .. 37,185 14 5 Balance carried to balance-sheet .. .. 41 422 16 7 Interest on capital .. .. .. .. 4,237 22 £41,422 16 7 £41,422 16 7 SUBDIVISION VI,— MUSEUM. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. £ s. d. Income. £ B . d. Salaries .. .. .. .. 2,655 1 8 Sundry revenue .. .. .. ~ 4 2 9 Tauranga Maori Meeting-house, cost of recondition- Balance carried down '' 5 06 9 3 5 ing .. .. .. .. 188 19 10 ' " " " Expenses of transfer to new museum .. .. 314 10 2 Rent .. .. .. .. .. 1,024 0 0 Depreciation— £ s. d. Purniture and fittings .. .. 115 10 7 Tools and utensils .. .. 4 16 6 Library .. .. .. 58 10 0 178 17 1 Sundries .. .. .. .. .. 704 17 5 £5,066 6 2 £5,066 6 2 £ s. d. £ g _ (j Balance brought down .. . . .. 5,062 3 5 Balance carried to balance-sheet .. 5,307 19 9 Interest on capital .. . . .. .. 245 16 4 £5>307 19 9 £5,307 19 9

B.—l [PT. IV],

DEPARTMENT OF INTERNAL AFFAIRS —continued. SUBDIVISION VII,— EXPLOSIVES BRANCH. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. £ s. d. Income. Salaries .. .. .. .. ~ 2,931 6 3 Sundry revenue — £ s. d. Magazine expenses .. .. .. 1,985 710 Magazine revenue .. .. .. .. 2,045 5 0 Rent .. .. .. .. 87 0 0 Explosives license fees .. .. .. 5,772 0 6 Travelling allowances and expenses .. .. 998 14 4 Storage of powder .. .. .. ... 1,660 2 9 Depreciation— £ s. d. Miscellaneous revenue .. .. .. 69 6 8 Buildings .. .. .. 400 2 8 Furniture and fittings .. .. 26 12 4 Mechanical appliances .. .. 2 17 6 Bicycles .. . • ■. 0 18 11 430 II 5 Sundries .. .. .. .. .. 406 13 9 Balance carried down .. .. .. .. 2,707 1 4 £9,546 14 11 £9,546 14 11 £ s. d. £ s. d. Interest on capital .. .. .. .. 305 3 8 Balance brought down .. .. .. 2,707 1 4 Balance carried to balance-sheet .. .. 2,401 17 8 £2,707 1 4 £2,707 1 4 Combined Income and Expenditure Account for the Year ended 31st March, 1936. (Including Subdivisions I to VIII and Special Acts.) Expenditure. £ s. d. Income. £ s. d. Balances from separate accounts as under— Balances from separate accounts as under : ExHead Office .. .. .. .. 327,970 5 0 plosives Branch .. .. .. .. 2,401 17 8 Government Actuary .. .. .. 854 18 11 Balance carried to combined balance-sheet .. 373,154 2 7 High Commissioner .. .. .. 41,422 16 7 Museum.. .. .. .. .. 5,307 19 9 £375,556 0 3 £375,556 0 3 Combined Balance-sheet as at 31st March, 1936. (Including Subdivisions I to VIII and Special Acts.) Liabilities. Assets. Capital as at 31st March, 1936 — £ s. d. £ s. d. Departmental assets : Head Office Public Works Fund .. 4,600 18 4 and sub-Departments— £ s. d. £ s. d. Consolidated Fund .. .. 179,401 6 0 Land .. .. .. 14,250 10 6 184,002 4 4 Buildings .. .. .. 4,761 9 6 Creditors — Consumable stores .. .. 587 15 6 Departmental .. .. 3,723 2 5 Tools and utensils .. .. 469 14 4 Sundry .. .. .. 5,246 14 6 Furniture and fittings .. 3,846 6 6 8,969 16 11 Mechanical appliances .. 507 3 10 Repayment of loans in advance .. .. 32 1 3 Motor-vehicles .. .. 971 11 8 Writings off in suspense .. .. .. 6,408 15 1 Bicycles .. .. .. 414 11 Treasury Adjustment Account .. .. 356,607 10 2 Library .. .. .. 1,099 22 Photographic apparatus .. 100 4 0 26,598 12 11 Special departmental assets — Head Office— Turnbull Library building .. 6,425 0 9 Turnbull Library .. .. 57,683 5 6 Fish-hatcheries .. .. 2,570 6 6 Wharves and beacons .. 216 6 8 Launches and boats .. 105 10 0 Horses and dogs .. .. 110 2 Camp outfit: Inspector under Animals Protection and Game Act .. .. 5 19 0 Camp-equipment .. .. 135 4 8 Hunting-equipment .. 6 0 8 Stock of deer-skins .. 417 13 9 67,576 7 8 High Commissioner— Lease of buildings .. 20,425 0 0 Motor accessories .. .. 10 0 20,426 0 0 Museum exhibits .. .. .. .. 54,725 3 2 Explosives Branch : Explosives appliances .. .. .. .. 20 0 0 Debtors — Departmental .. .. 683 5 0 Sundry .. .. 5,726 12 1 Stranded New-Zealanders .. 701 9 3 7,111 6 4 Losses in suspense .. .. .. .. 6,408 15 1 Excess of expenditure over income .. .. 373,154 2 7 £556,020 7 9 £556,020 7 9 J. W. Heenan, Under-Secretary. F. B. Dwyer, 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 explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —G. E. C. Campbell, Controller and Auditor-General.

B.—l [PT. IV],

DEPARTMENT OF JUSTICE. Income and Expenditure Account foe the Year ended 31st March, 1936. Courts and General. Expenditure. Income. Salaries— £ s. d. £ s. d. £ s. d. £ s. d. Judges .. .. .. 18,715 3 9 Supreme Court: Fees, fines, &c. .. 47,269 11 11 Magistrates and staff .. 83,533 0 9 Magistrates'and Warden's Courts: 102,248 4 6 Fees, fines, &c. .. .. 89,476 7 11 Travelling allowances and expenses .. .. 7,057 10 11 136,745 19 10 Transfer and removal expenses .. .. 1,479 3 4 Money-lenders'license fees .. .. 3'622 10 0 Advertising, books, &o. .. .. .. 46 13 5 Second-hand Dealers' license fees .. . . 376 5 0 Annotation of statutes . . . . .. 101 4 6 License fees re King's Counsel .. .. 14 14 0 Fuel, light, &c. .. .. .. .. 3,320 410 Proportion of fees under Auctioneers Act, 1928 .. 524 0 0 Postage, telegrams, &c. .. .. .. 2,370 9 5 Proportion of fees under Land Agents Act .. 774 8 2 Printing and stationery .. .. .. 2,491 7 6 Assessed rents .. .. .. .. 1,196 0 0 Rents .. .. .. .. . . 197 15 7 Recovery of maintenance of inebriates .. .. 709 0 6 Typewriter repairs .. .. .. .. 136 14 11 Balance, being excess expenditure over income .. 31,627 19 10 Telephones .. .. .. .. .. 2,153 17 6 Cleaning Courthouses .. .. . . . . 1,590 4 9 Commission on money-orders .. .. .. 61 11 3 Cost of inquests .. .. .. .. 3,620 19 9 Criminal prosecutions.. .. .. .. 11,313 12 11 Expenses under Juries Act, 1908 .. .. 167 7 4 Expenses under Reformatory Institutions Act, 1909 .. .. .. .. .. 2,064 10 1 Loss on realization : Buildings.. .. .. 1,147 1 5 Special grants (compassionate allowances, &c.) .. 35 17 5 Sundry expenses .. .. .. .. 123 6 6 Fines irrecoverable .. .. . . . . 17 15 0 Repairs and maintenance of buildings .. .. 5,903 3 7 Depreciation .. .. .. .. 8,747 2 3 Interest on capital .. .. .. .. 19,194 18 8 £175,590 17 4 £175,590 17 4 Patent Office. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. .. .. 4,054 4 9 Revenue .. .. .. 12,995 9 5 Annual fee, New Zealand's share as member of Copyright Union, Class IV .. .. .. 243 1 2 The International Union for the Protection of Industrial Property (Patents), Class IV .. 276 5 7 Fuel, light, &c. .. . . .. .. 47 6 3 Patent Office Journal .. .. .. .. 525 19 6 Postage, telegrams, &c. .. .. .. 101 18 10 Printing and stationery .. .. ~ 170 9 6 Sundry expenses .. .. .. .. 7 6 3 Assessed rents .. .. .. .. 650 0 0 Depreciation .. .. .. .. 49 2 0 Interest on capital .. .. .. .. 179 16 8, Balance, being excess income over expenditure .. 6,689 18 11 £12,995 9 5 £12,995 9 5 Bankruptcy. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. .. .. 5,561 6 2 Revenue .. .. .. .. .. 4,667 7 9 Advertising .. .. .. .. .. 172 910 Balance, being excess expenditure over income .. 3,378 16 8 Fuel, light, &c. .. .. .. .. 30 11 9 Law-costs .. .. .. .. .. 12 12 0 Postage, telegrams, &c. .. .. .. 251 18 8 Printing and stationery .. .. .. 90 9 0 Remuneration to Deputy Assignees .. .. 558 12 3 Rents .. .. .. .. .. 1,281 0 0 Travelling allowances and expenses .. .. 5 8 2 Loss on realization : Furniture .. .. 14 9 Sundry expenses .. .. .. .. 7 17 4 Depreciation .. .. .. . . 49 18 0 Interest on capital .. . . . . . . 22 16 6 £8,046 4 5 ' £8,046 4 5

B.—l [PT. IV],

DEPARTMENT OE JUSTlCE—continued. Income and Expenditure Account foe the Year ended 31st March, 1936 —continued. Registrar-General's Office. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. .. 10,660 0 0 Revenue : Registration and other fees— Registration of births, deaths, and marriages— Registration of births, deaths, and marriages .. 21,435 0 4 Payment to non-permanents .. .. 535 15 2 Dentists Act .. .. .. .. 28 10 0 Payment to Post Office .. .. .. 2,213 9 2 Fuel, light, &c. .. .. .. .. 11l 16 6 Postage, telegrams, &c. .. .. .. 627811 Printing and stationery .. .. .. 1, 098 4 0 Rents .......... 721 4 0 Sundry expenses .. .. .. .. 34 12 3 Telephone services .. .. .. .. 76 3 1 Travelling-allowances, &c. .. .. .. 10 19 10 Typewriter repairs .. .. .. .. 10 4 4 Depreciation .. .. ■. .. 2 6 10 Interest on capital .. .. 20 16 11 Balance, being excess income over expenditure .. 5,340 9 4 £21,463 10 4 £21,463 10 4 Court of Review and Adjustment Commissions. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. .. .. 6,778 510 Balance, being excess expenditure over income .. 25,032 22 Pees to members .. .. .. .. 12,515 15 4 Postage, telegrams, &c. .. .. .. 224 5 7 Printing and stationery .. .. .. 250 5 4 Travelling allowances and expenses .. .. 5,202 12 5 Sundry expenses .. .. . • • ■ 60 17 8 £25,032 22 £25,032 22 PRISON AND BORSTAL INSTITUTIONS. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. £ s. d. Income. £ s. d. Rations 15,620 14 1 Rent of departmental buildings .. 3,647 17 7 Clothino, footwear, and equipment !! .. 6,980 7 0 Sundry credits and recoveries .. 5,078 12 11 Earnings wages, and gratuities, prisoners and Value of prison labour capitalized on works .. 888 19 2 dependants .. .. •• 14,153 13 3 Surplus on industry accounts .. .. .. 18,690 0 6 Hospital maintenance and medicines .. .. 1,085 9 0 Net cost, departmental upkeep (£97 Is. lOd. Transport and travelling expenses .. .. 5,281 15 0 per prisoner per annum) .. .. .. 113,578 5 2 Maintenance of buildings and grounds .. .. 1, 630 12 8 Salaries and allowances .. .. 50,011 15 0 Fuel, light, water, &c. .. .. 5,772 16 9 Postage, telegrams, stationery, &c. .. .. 1,144 19 2 101,682 1 11 Interest and depreciation .. 34,479 3 5 Head Office administration ex- £ s. d. penses .. .. •• 5,94368 Less surplus, General Store Accounts .. .. ■ ■ 220 16 8 5,722 10 0 £141,883 15 4 £141,883 15 4

6 —B. 1 [PT. IV],

Net Balances after Labour Allocation. charging Labour. surplus. Industry accounts — £ s. d. £ s. d. £ s. d. Blockmaking Or. 69 4 4 32 14 0 101 18 4 Bootmaking and repairs .. Or. 546 2 6 981 16 5 1,527 18 11 Brickwork .. .. • • Dr. 1,539 15 8 ■■ 1,539 15 8* Farming Dr. 6,724 11 3 7,141 12 0 417 0 9 Gardening .. ■ • ..Dr. 451 13 5 878 17 5 427 4 0 Laundering Or. 201 5 0 418 18 3 620 3 3 Roadwork and transport .. •• Or. 5,570 12 5 3,551 0 7 9, 121 13 0 Ouarrvina .. •• ..Or. 1,547 17 1 4,417 15 1 5,965 12 2 Clothing industry .. .. ..Or. 983 16 5 576 8 2 7 n k Tobacco culture and manufacture . . Dr. 91 2 8 -09 13 1 118 10 o Miscellaneous Cr. 101 6 8 268 4 1 369 10 9 Total .. ..Or. 213 1 5 . 18,476 19 1 18,690 0 6 * Deficit.

B.—l [PT. IV],

DEPARTMENT OF JUSTICE —continued. PRISONS HEAD OFFICE ADMINISTRATION. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. Income. £ s. d. £ s. d. Net expenditure for year: Head Office adminisSalaries and allowances .. .. 4,555 4 2 tration, transferred to General Income and £ s. d. Advertising, books, &c. .. .. 26 2 3 Expenditure Account .. .. .. 5,943 6 8 Postages, telegrams, printing, and Prisons Board .. .. .. .. 418 4 7 stationery .. .. .. 267 14 8 Transport and travelling expenses .. 361 6 0 Fuel, light, water, and sanitary .. 78 11 10 Maintenance of buildings .. .. 167 7 7 Sundry expenses .. .. 54 1 6 Rent of buildings .. .. 350 0 0 Interest on capital .. .. 20 6 0 Depreciation of furniture and fittings .. .. .. 62 12 8 5,943 6 8 Prison Board administration (travelling-expenses) .. 418 4 7 £6,361 11 3 £6,361 11 3 PROBATION ADMINISTRATION. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. Income. £ s. d. £ s. d~ Salaries and allowances .. .. .. 2,991 3 6 Net expenditure for year .. .. .. 3,628 13 0 Postages, telegrams, printing, and stationery .. 168 9 0 Rent of buildings .. .. . . .. 200 0 0 Assistance to discharged prisoners and grants to Prisoners Aid Societies .. .. .. 178 0 4 Sundry expenses .. .. .. .. 8152 Interest on capital .. .. .. .. 15 6 Depreciation on furniture and fittings .. .. 8 9 6 £3,628 13 0 £3,628 13 0 GENERAL STORES (AUCKLAND AND WELLINGTON). Working Account for the Year ended 31st March, 1936. Expenditure. £ s. d. Bevenue. £ s. d. Opening stocks in store and in transit .. .. 8,612 10 9 Raw materials issued to workshops .. .. 5,171 1 5 Manufactured articles received from workshops .. 8,343 19 3 Sales to other Departments .. .. .. 5,519 15 0 Purchases for issue and for manufacture .. 6,835 18 10 Miscellaneous stores and manufactures issued Freight, cartages, postages, &c. .. .. 69 18 7 to prisons .. .. .. .. 4,848 12 0 Salaries .. .. . . .. .. 253 5 0 Store charges recovered .. .. .. 324 8 2 Prison labour .. .. .. .. 28 0 0 Closing stocks in store and in transit .. .. 8,872 2 6 Interest on capital .. .. .. .. 371 10 0 Surplus to General Income and Expenditure Account .. .. .. .. .. 220 16 8 £24,735 19 1 £24,735 19 1 BOOTMAKING AND REPAIRING INDUSTRY (AUCKLAND AND INVERCARGILL). Profit and Loss Account for the Year ended 31st March, 1936. Expenditure. Revenue. Opening stocks — £ s. d. £ s. d. £ s. d. £ s. d. Loose tools .. .. .. 170 5 8 Manufactures and repairs .. .. .. 5,740 110 Work in progress .. .. 194 2 6 Closing stocks — 364 8 2 Loose tools .. .. .. 182 3 6 Raw materials used .. .. .. .. 3,427 13 2 Work in progress .. .. 256 10 6 Tools, machine parts and repairs .. . . 73 2 9 438 14 0 Fuel, light, and power .. .. .. 19 8 7 Freight and cartage .. .. .. .. 49011 Sundries .. .. .. .. .. 10 4 3 Prison labour .. .. .. .. 981 16 5 Supervision and officers' labour .. .. 516 17 0 Interest on capital .. .. . . .. 45 3 0 Depreciation on plant and machinery .. .. 40 19 1 Rent of workshops .. .. .. .. 104 0 0 Net profit on industry for year.. . . .. 546 2 6 £6,178 15 10 £6,178 15 10

B.—l [PT. IV].

DEPARTMENT OF JUSTICE —continued. WI TAKO BRICKWORKS. Income and Expenditure Account foe the Year ended 31st March, 1936. Expenditure,. Revenue. £ s. d. Opening stocks — £ s. d. £ s. d. Sale of bricks .. .. . • • • 40 0 Manufactured bricks . . .. 88 0 0 Closing stocks — £ s. d. Sundry stores and tools .. .. 135 15 11 Manufactured bricks .. .. 11l 18 0 223 15 11 Sundry stores and tools .. .. 137 2 5 Interest on capital .. . . .. . . 509 17 6 249 0 5 Depreciation of buildings and plant .. .. 1,059 2 8 Net loss for year .. ■■ •• 1,53 Jl5 8 £1,792 16 1 £1,792 16 1 PAPAE.UA BLOCK AND TILE MAKING INDUSTEY. Profit and Loss Account for the Year ended 31st March, 1936. Expenditure. £ s. d. Revenue. £ s. d. Opening stocks : Stock-in-trade .. . . .. 332 6 3 Sales and issues of blocks and tiles .. .. 305 5 3 Materials .. .. • • ■ • • ■ 173 14 4 Closing stocks : Stock-in-trade .. .. .. 407 18 10 Sundry expenses .. .. • • ..18011 , Freight and cartage .. .. .. .. 1940 Prison labour .......... 32 14 0 Interest on capital .. .. .. .. 3799 Depreciation of buildings and plant .. .. 18 10 6 Supervision and officers' labour .. .. .. 12 0 0 Profit on working .. .. .. • • 69 4 4 £713 4 1 £713 4 1 WELLINGTON PEISONS : FLOOR-POLISH, LEAD-HEADED NAILS, AND SANDSOAP INDUSTRIES. Profit and Loss Account for the Year ended 31st March, 1936. Expenditure. £ s. d. Revenue. £ s. d. Raw materials .. .. .. ■ • • • 259 5 6 Manufactured products .. .. .. • ■ 419 8 9 Freight, cartage, and packing .. .. .. 30 2 3 Sundries 10 15 1 Tools and repairs .. .. .. • • 015 0 Prison labour .. .. •. • • • • 37 15 6 Supervision .. .. • • • ■ • ■ 717 0 Interest on capital .. .. • • • • 3 12 10 Net profit for year .. .. . • • • 69 5 7 £419 8 9 £419 8 9 QUARRYING AND GRAVEL-PIT WORKING (AUCKLAND, NAPIER, NEW PLYMOUTH, PAPARUA). Profit and Loss Account for the Year ended 31st March, 1936. Expenditure. £ s. d. [ Revenue. £ s. d. Opening stocks: Metal .. .. ■■ 1,469 710 Sales of metal, &c. .. .. .. ..17,546 13 10 Machine parts, tools, and repairs .. .. 1,082 2 9 Eoyalty from leases .. .. .. .. 450 0 0 Explosives .. .. •• •• •• 301 2 0 Closing stocks: Metal .. .. .. .. 1,920 1 4 Lubricants .. .. ■ ■ • • • • 99 9 1 Horse-feed and harness expenses .. .. 40 6 4 Tractor expenses .. .. .. • • 189 13 3 Fuel, light, power, and water .. .. 1,348 10 6 Freight and cartage .. .. •• •• 3,811 12 0 Hospital maintenance of accident cases .. .. 100 10 0 Maintenance of quarry roads .. .. •• 114115 Sundry expenses .. .. • • • ■ 77 3 4 Prison labour.. .. .. ■ ■ 4,417 15 1 Supervision .. .. •• •• •• 3,157 16 0 Interest on capital .. .. • • • • 973 610 Depreciation on buildings, plant, and horses .. 1,18511 8 Net profit for year .. .. •• •• 1,547 17 1 £19,916 15 2 £19,916 15 2 AUCKLAND TINSMITHING AND CARPENTERING ACCOUNT. Profit and Loss Account for the Year ended 31st March, 1936. Expenditure. Revenue. £ s. d. Opening stocks £ s. d. £ s. d. By Manufactures to general store .. .. 171 6 5 Loose tools .. .. • • 31 4 6 Closing stocks— £ s. d Raw materials .. .. .. 19 13 10 Loose tools .. .. .. 28 3 2 50 18 4 Raw materials .. .. .. 34 18 2 Materials purchased .. .. • • 64 10 9 63 1 4 Prison labour .. .. • • ■ • 102 18 7 Interest on capita .. .. • • • • 2 8 6 Net profit for year.. .. .. •• 13 11 7 £234 7 9 £234 7 9

B.—l [PT. IV],

DEPARTMENT OE JUSTICE —continued. LAUNDERING, MENDING, AND SEWING INDUSTRY : POINT HALSWELL AND ADDINGTON. Profit and Loss Account for the Year ended 31st March, 1936. Expenditure. £ s. d. Revenue. Cleaning materials .. .. .. .. 59 1 9 Laundering for— £ s. d. Mending and sewing materials .. .. .. 8 16 3 Institutions .. .. .. .. 31736 Fuel, light, and power .. .. .. .. 244. 5 8 Government Departments .. .. 1,704 19 0 Repairs to plant .. .. .. .. 108 11 11 Cartage, laundry-work .. .. .. .. 177 13 0 Sundries .. .. .. .. .. 153 2 9 Prison labour .. .. .. .. .. 418 18 3 Supervision .. .. .. .. .. 491 6 0 Interest on capital .. .. .. .. 70 0 7 Depreciation of buildings and plant .. .. 89 1 4 Net profit for year .. .. .. .. 201 5 0 £2,022 2 6 £2.022 2 6 • WAIKUNE PRISON ROADMAKING AND MAINTENANCE. Profit and Loss Account for the Year ended 31st March, 1936. Expenditure. Revenue. £ s. d. Opening stocks— £ s. d. £ s. d. Roadwork credits from other Departments .. 11,586 811 Horses.. .. .. .. 63 10 7 Horse cartages .. .. .. .. 16 10 3 Loose tools and harness .. .. 205 17 2 Sales of metal .. .. .. .. 310 7 8 269 7 9 Sundry sales .. .. .. .. .. 168 4 7 Horse feed and expenses .. .. .. 261 19 2 Closing stocks — £ s. d. Replacements and repairs to implements and Horses .. .. .. .. 48 10 10 tools .. .. .. .. .. 61 110 Loose tools and harness .. .. 251 I 7 Freight and cartage .. .. .. .. 3,626 9 7 299 12 5 Explosives .. .. .. .. .. 104 13 10 Sundriea .. .. .. .. .. 18 12 6 Hospital maintenance, accident cases .. .. 15 6 0 Prison labour .. .. .. .. 2,527 19 6 Officers'supervision .. .. .. .. 1,488 8 9 Interest on capital .. .. .. .. 7143 Depreciation of plant .. .. .. .. 16118 Net profit on working .. .. .. .. 3,982 19 0 £12,381 3 10 £12,381 3 10 WAIKUNE PRISON SCORIA FLAT ROADWORKS ACCOUNT. Profit and Loss Account for the Year ended 31st March, 1936. Expenditure. £ s. d. Revenue. £ s. d. Motor cartages .. .. .. .. .. 284 Nominal loss on working: Labour and superPrison labour .. .. .. .. .. 12 7 6 vision, &c. .. .. .. .. .. 33 11 9 Officers' supervision .. .. .. .. 6 10 6 Interest on capital .. .. .. .. 3175 Depreciation .. .. .. .. .. 880 £33 11 9 £33 11 9 WELLINGTON PRINTING INDUSTRY. Working Account for the Year ended 31st March, 1936. Expenditure. Revenue. £ s. d. Opening stocks — Loose tools, type, equip- £ s. d. Printed Departmental stationery .. .. .. 334 211 ment, &c. .. .. .. .. 49 4 4 Closing stocks—Loose tools, type, equipment, &c. .. 96 1 5 Purchases of paper and stationery, &c. .. .. 160 4 9 Purchase of loose tools, type, equipment, &c. .. 30 15 7 Sundry expenses .. .. .. .. 0 8 10 Prison labour .. .. .. .. .. 99 10 0 Supervision and officers' labour . .. .. 59 14 6 Interest on capital .. . .. .. 6 18 2 Depreciation .. .. . .. .. 418 8 Net profit on working .. . .. 18 9 6 £430 4 4 £430 4 4

B.—l [PT. IV],

DEPARTMENT OF JUSTICE —continued. AUCKLAND PRISON CLOTHING INDUSTRY. Profit and Loss Account foe the Year ended 31st March, 1936. Expenditure. Revenue. Opening stocks £ s. d. Sales to Government Departments and transfers £ s. d. Completed work and work in pro- £ s. d. to general store .. .. .. .. 3,686 1 0 gress .. .. .. .. 60 0 5 Closing stocks — Loose tools .. .. 11 0 8 Completed work and work in pro- £ s. d. — 71 1 1 gress .. .. .. .. 79 16 11 Sundry expenses— Loose tools .. .. .. 94 10 Raw materials .. .. ■ • 1,503 4 0 89 1 9 Cleaning materials .. .. . • • ■ 15 0 0 Machine parts and repairs .. .. . • 16 10 2 Fuel, light, power, and water.. .. .. 91 0 4 Freight and cartage .. .. .. •• 3 34 Prison labour .. .. .. • • 576 8 2 Supervision .. .. .. •• •• 297110 Interest on capital .. .. .. ■ ■ 27 4 0 Depreciation of plant and machinery .. .. 34 4 3 Rent of workshop .. .. . • ■ • 156 0 0 Net profit on working .. .. .. . • 983 16 5 £3,775 2 9 £3,775 2 9 TOBACCO CULTURE AND MANUFACTURE INDUSTRY (AUCKLAND AND WAIKERIA). Profit and Loss Account for the Year ended 31st March, 1936. Expenditure. £ s. d. £ s. d. Income. £ s. d. Opening stocks: Leaf, &c. • • 705 10 1 Manufactures to general store .. .. .. 656 1 9 Partly manufactured tobacco .. 8 2 7 Closing stocks — £ s. d. 7i 3 12 8 Leaf, &o. .. .. .. 641 6 7 Purchases and transfers of seeds and manures 12 2 8 Partly manufactured tobacco .. 35 7 8 Leaf and ingredients used in manufacture .. . . 229 3 9 676 14 3 Tools and equipment .. .. • • • ■ 010 2 Net loss for year .. .. .. .. 91 2 8 Freight, cartage, and packing .. .. • ■ 17 12 6 Fuel, light, power, and water .. .. . . 21 7 6 Sundry expenses .. ■ • • • ■ ■ 54 15 9 Prison labour .. .. .. . • • • 209 13 1 Officers'labour and supervision .. .. .. 11l 19 0 Interest on capital .. .. .. • • 42 19 I Depreciation on buildings .. .. .. 10 2 6 £1,423 18 8 £1,423 18 8 WAIKUNE PRISON MOTOR TRANSPORT. Profit and Loss Account for the Year ended 31st March, 1936. Expenditure. £ s. d. Revenue. Opening stocks: Loose tools and stores .. .. .433 710 Cartages— £ s. d. £ s. d. Benzine, oils, &c. .. .. .. 1,919 19 10 General .. .. .. 184 13 9 Tires and tubes .. .. .. • ■ 163 7 1 For Government Departments .. 900 4 8 Machine parts, tools, repairs, and replacements .. 251 12 4 For own institution and roadSundries .. .. •• •. • • 50 1 7 works .. .. .. 4,122 13 0 Prison labour.. .. .. .. .. 1,010 13 7 For other institutions .. .. 424 15 1 Supervision and officers'labour .. .. .. 310 2 5 5,632 6 6 Interest on capital .. .. .. .. 51 0 0 Sale of benzine, oil, and stores .. .. .. 139 3 9 Depreciation of motors, plant, &c. .. .. 398 11 10 Closing stocks: Loose tools and stores .. .. 438 11 5 Net profit on working .. .. .. .. 1,621 5 2 £6,210 1 8 £6,210 1 8 MINOR KITCHEN GARDENS. Profit and Loss Account for the Year ended 31st March, 1936. Expenditure. Income. Opening stocks — £ s. d. £ s. d. Sales and transfers of produce— £ s. d. £ s. d. Tools and stores .. .. 39 0 8 Poultry and eggs .. .. 29 12 10 Live-stock and poultry .. .. 208 18 0 Vegetables .. .. .. 754 6 9 Vegetables and live-stock feed .. 200 8 7 Milk and cream .. .. 395 211 448 7 3 Pigs, pork, and beef .. .. 197 12 4 Purchase of seeds and manures .. .. .. 79 15 9 Live-stock .. .. .. 8 10 0 Purchase of poultry-feed .. .. .. 5 18 7 1,385 4 10 Purchase of cattle-feed and pig-feed .. .. 29 0 1 Closing stocks — Purchase and transfers of live-stock .. .. 43 7 3 Live-stock and poultry .. .. 203 1 11 Feed, consumed on farm .. .. .. 56 17 9 Vegetables and live-stock feed .. 219 18 0 Tools, repairs to plant, &c. .. .. .. 22 9 Tools and stores .. .. 36 6 6 Freight, cartage, &c. .. .. .. ■■ 1537 459 6 5 Rent of grazing paddocks .. .. .. 40 0 0 Net loss on working .. .. .. . . 451 13 5 Sundry expenses .. .. .. . • 38 10 10 Prison labour .. .. •. • • 878 17 5 Supervision .. .. .. .. • • 535 10 0 Interest on capital . . .. • ■ ■ • 106 8 7 Depreciation of plant, &c. .. . ■ .. 16 4 10 £2,296 4 8 £2,296 4 8

B.—l [PT. IV],

DEPARTMENT OF JUSTICE— continued. RANGIPO PRISON. Farm Development Account foe the Yeae ended 31st Maech, 1936. Expenditure,. ■ Income. £ s. d. .Development m progress at Ist April, 1935, brought £ s. d. Value of developed pastures transferred to Land forward . . . . .. .. . . 632 10 0 Account during year .. .. . . 870 10 0 Seeds and manures .. .. .. . . 404 19 5 Grazing charges and crop credits .. .. 278 3 3 Fencing-wire and trees .. .. .. . . 213 3 7 Development charges transferred to Farm Working Freight and cartage .. .. .. 77 12 10 Account .. .. .. .. .7 248 18 7 Prison labour .. .. .. .. . . 154 12 3 Development in progress at 31st March, 1936, Supervision and officers labour .. .. .. 121 19 6 carried forward .. .. . 283 0 0 Interest on capital .. .. .. .. 55 3 7 Depreciation of plant and implements .. .. 18 10 8 £I>6Bo1 > 680 11 10 £1,680 11 10 Farm Working Account foe the Yeae ended 31st Maech, 1936. Expenditure. Income. £ s. d. Opening stocks £ s. d. £ s. d. Sales and transfers of produce and live-stock .. 2,157 9 2 Live-stock .. .. .. 1,830 2 0 Horse-labour on development, &c. .. .. 205 6 1 Crops .. .. .. 815 14 4 Closing stocks — £ s d Stores and tools .. .. 143 5 4 Live-stock .. .. .. 2,735 15 0 —— 2,78!) I 8 Crops.. .. .. .. 70S 2 8 Purchase and transfers of live-stock .. .. 498 16 7 Stores and tools .. .. 149 911 Purchases and transfers of feed from farm .. 1,091 0 0 ' 3 599 7 7 Seeds and manures .. .. .. .. 644 14 0 Loss on working, . . .. . . , . 1*956 5 2 Tools, repairs, and plant maintenance .. .. 103 6 1 Labour on development work written off .. .. 248 18 7 Freight and cartage, including use of horses and tractor .. .. .. .. .. 214 3 0 Tractor expenses .. .. .. .. 5114 Sundries .. .. .. .. .. 36 15 3 Prison labour .. .. .. .. 432 5 9 Supervision and officers' labour .. .. .. 425 15 0 Interest on capital .. .. .. .. 1,383 9 8 Depreciation of buildings, plant, &c. .. .. 35 11 1 8 0 £7,909 8 0 PAPARUA PRISON. Farm Working Account for the Year ended 31st March, 1936. Expenditure. Income. £ s . d. Opening stocks— £ s. d. £ s. d. Sales and transfers of produce and live-stock .. 3 882 4 3 Live-stock .. .. 2,052 9 2 Closing stocks — £ s. d. Crops .. .. .. 1,559 5 4 Live-stock .. .. .. 2,241 14 3 Stores .. .. .. 168 8 6 Crops .. .. .. 2,040 0 6 — 3,780 3 0 Stores .. .. .. 235 4 6 Purchase of live-stock .. .. .. .. 54 14 5 L 4 gig jg •; Purchase of feed .. .. .. .. 180 15 6 Net loss on working .. .. .. .. '483 3 q Farm-produce consumed on farm .. . . 759 18 8 Seeds and manure .. .. .. .. 258 0 0 Fencing and trees .. .. .. .. 25 6 7 Tools, repairs, and plant maintenance .. .. 193 2 8 Horse-shoeing and repairs to harness .. .. 53 0 10 Veterinary services .. .. .. .. 10 0 Freight, cartage, and blacksmithing .. .. 41 10 6 Fuel, light, and power .. .. .. .. 19151 Threshing and packing.. .. .. .. 125 22 Dairy expenses .. .. .. .. 15 4 0 Sundries .. .. .. .. .. 126 16 6 Prison labour .. .. .. .. 827 1 0 Supervision and officers' labour .. .. .. 959 19 6 Interest on capital .. . . .. 1,206 2 7 Depreciation of buildings, plant, &c. .. .. 254 13 6 £8,882 6 6 £8,882 6 6 HAUTU PRISON. Farm Development Account for the Yeae ended 31st March, 1936. Expenditure. £ s. d. Income. £ s d Development in progress at Ist April, 1935, Value of developed pastures transferred to Land brought forward .. .. .. .. 3,670 0 0 Account during year .. .. .. 1,335 8 0 Seeds and manures .. .. .. 372 18 3 Grazing charges and crop credits .. .. 869 1 1 Fencing-wire and trees .. .. .. 18 0 1 Development in progress at 31st March, 1936, Freight, cartage, and horse-hire .. .. .. 184 8 9 carried forward .. .. 2 45*> 10 n Prison labour.. .. .. .. 173 17 0 " " Supervision and officers' labour .. . . . . 66 0 3 Interest on capital .. .. .. .. 158 15 9 Depreciation of plant and implements .. .. 12 19 0 £4,656 19 1 £4,656 19 1

B.—l [PT. IV].

DEPARTMENT OF JUSTICE —continued. HAUTU PRlSON—continued. Farm Working Account foe the Year ended 31st March, 1936. Expenditure. Income. £ s. d. Opening stocks — £ s. d, £ s. d. Sales and transfers of produce and live-stock .. 3,390 0 5 Live-stock .. .. .. 3,364 7 6 Horse-labour on development, &c. .. .. 711 16 2 Crops . . .. .. 805 18 0 Closing stocks— £ s. d. Stores and tools .. .. 277 17 8 Live-stock .. .. .. 3,834 19 6 4,448 3 2 Crops .. .. .. 733 6 1 Purchase and transfer of live-stock .. . . 603 5 8 Stores and tools .. .. 404 9 4 Feed, &c., transferred from farm .. . • 1,079 9 6 4,972 14 11 Seeds and manure .. .. .. .. 793 7 11 Loss on working .. .. .. .. 3,600 0 8 Tools, repairs, and plant maintenance .. .. 136 14 5 Freight and cartage, including use of horses and tractor .. .. .. .. .. 508 1 0 Tractor expenses .. .. .. •. 46 17 6 Sundries . . .. .. .. .. 303 8 4 Prison labour.. .. .. .. .. 1,059 2 0 Supervision and officers'labour .. .. .. 1,263 14 3 Interest on capital .. .. .. 2, 408 4 9 Depreciation of buildings, plant, &c. .. . . 24 3 8 £12,674 12 2 £12,674 12 2 INVERCARGILL BORSTAL INSTITUTION. Farm Working Account for the Year ended 31st March, 1936. Expenditure. Income. £ s. d. Opening stocks — £ s. d. £ s. d. Sales and transfers of produce and live-stock .. 6,254 6 4 Live-stock .. .. .. 3,393 15 9 Sale of firewood and timber .. .. .. 308 1 7 Crops .. .. .. 1,209 17 2 Closing stocks — £ s. d. Miscellaneous stores and tools .. 404 4 7 Live-stock .. .. .. 2,945 6 6 . 5,007 17 6 Crops .. .. .. 1,387 9 0 Purchase of live-stock • • .. .. .. 453 15 5 Miscellaneous stores and tools .. 447 2 7 Farm-produce consumed on farm .. .. 876 13 4 4,779 18 1 Seeds and manures .. .. .. .. 163 12 8 Net loss on working .. .. 3,236 19 11 Sacks and threshing .. .. .. . ■ 68 8 5 Fencing and trees .. .. .. .. 93 10 9 Horse-shoeing and repairs to harness .. .. 71 17 9 Veterinary services .. .. .. .. 5 810 Tools, repairs, and plant maintenance .. .. 47 10 0 Freight and cartage .. .. .. . ■ 277 18 2 Fuel and oil .. .. .. .. ■ • 159 2 7 Rent and rates .. .. .. .. 509 2 8 Maintenance of farm buildings and roads .. .. 9 2 6 Dairy expenses .. .. •. .. 71 3 5 Sundries . . . . .. . . .. 180 14 10 Prison labour .. .. .. .. 899 11 6 Supervision and officers' labou . . .. .. 2,299 18 0 Interest on capital . . . . .. 1,997 6 5 Depreciation of buildings, plant, and leaseholds .. 1,386 11 2 £14,579 5 11 £14,579 5 11 WAIKERIA BORSTAL INSTITUTION. Farm Working Account for the Year ended 31st March, 1936. Expenditure. Income. £ s. d. Opening stocks — £ s. d. £ s. d. Sales and transfers of produce and live-stock .. 18,130 3 9 Live-stock .. .. .. 9,777 8 0 Closing stocks — £ s. d. Crops .. .. 2,537 13 0 Live-stock .. .. .. 13,278 13 6 Stores and tools .. .. 936 5 3 Crops, &c. .. .. .. 2,398 14 4 Apiary .. .. .. 103 14 9 Miscellaneous stores and tools .. 997 510 13,355 1 0 Apiary .. .. .. 155 19 9 Purchase of live-stock .. .. .. .. 4,229 8 9 16,830 13 5 Purchase of feed .. .. . . .. 167 6 4 Farm-produce consumed on farm .. .. 2,940 14 8 Seeds and manures .. .. .. .. 1,400 17 7 Fencing and trees .. ■ . . . . • 143 1 8 Tools, repairs, and plant maintenance .. .. 190 10 10 Horse-shoeing and repairs to harness .... .. 172 13 3 Maintenance of farm buildings .. .. . . 93 5 2 Sacks and threshing .. .. .. .. 11135 Dairy expenses .. .. .. . • 50 3 9 Orchard spray .. .. .. .. 22 14 8 Blacksmithing .. .. .. .. 8193 Sundries .. .. .. • • 304 1 10 Prison labour.. .. .. .. .. 2,886 13 0 Supervision and officers' labour .. .. .. 2,639 4 0 Interest on capital .. .. .. 2,915 17 4 Depreciation of buildings and plant . . .. 275 0 4 Net profit on working .. .. .. .. 3,081 0 4 £34,960 17 2 £34,960 17 2

B.—l [PT. IV],

DEPARTMENT OE JUSTICE —continued. WI TAKO PRISON. Farm Working Account for the Year ended 31st March, 1936. Expenditure. Income. £ s. d. Opening stocks — £ s. d. £ s. d. Sales and transfers of live-stock and produce .. 2,944 3 4 Live-stock .. .. .. 1,174 10 9 Rent of pig-farm .. .. .. .. 10 0 0 Crops, &c. .. .. ■ • 452 10 10 Horses and motor-truck charges transferred .. 194 6 8 Miscellaneous stores and tools . . 124 10 10 Closing stocks — £ s. d. 1,751 12 5 Live-stock .. .. .. 1,327 4 6 Purchase of live-stock , . . . . . . . 392 16 6 Crops, &c. .. . . . . 449 16 0 Farm-produce consumed on farm . . .. 303 2 4 Miscellaneous stores and tools .. 137 16 3 Purchase of feed .. .. .. 68 1 3 1,914 16 9 Seeds and manures .. . . . . .. 259 17 10 Loss on working .. .. .. .. 529 210 Fencing-wire and trees.. .. .. .. 11 4 6 Repairs and replacements to tools and implements.. 33 10 4 Motor-vehicle expenses .. . . .. 163 3 2 Fuel .. .. .. •• 20 5 0 Sundry expenses . . .. .. ■ . 76 18 1 Prison labour.. .. .. .. .. 1,036 18 9 Supervision and officers' labour .. . . 1,102 5 0 Interest on capital .. .. .. . . 343 6 9 Depreciation of plant, &c. .. .. .. 29 7 8 £5,592 9 7 £5,592 9 7 COURTS, PRISONS, PATENTS, OFFICIAL ASSIGNEES, AND BIRTHS, DEATHS, AND MARRIAGE OFFICES. Balance-sheet as at 31st March, 1936. Liabilities. Assets. Capital — £ s. d. £ s. d. Land and buildings — £ s. d. £ s. d. Public Works Fund .. 893,529 19 9 Freeholds .. .. 360,060 19 7 Consolidated Fund .. 345,582 0 5 Leaseholds .. .. 10,850 13 7 Taupo land-development com--1,239,112 0 2 pleted .. .. .. 82,813 14 1 Donation for buildings .. 2,250 0 0 Taupo land-development in 1,241,362 0 2 progress .. .. 2,735 10 0 Treasury Adjustment Account 152,450 12 8 Buildings .. .. 662,032 18 5 Sundry creditors — 1,118,493 15 8 Departmental .. .. 3,505 1 10 Libraries .. .. .. .. .. 4,198 4 10 Sundry .. .. .. 8,840 1 8 Furniture and fittings .. .. .. 17,359 14 9 12,345 3 6 Stocks of stores on hand .. .. .. 20,130 6 9 Accrued earnings of prisoners .. .. 5,224 4 7 Fixed plant .. .. .. .. 15,699 18 3 Accrued bankruptcy remuneration .. .. 936 12 3 Implements and machinery .. .. .. 8,442 8 4 Deposits .. .. .. 34,230 16 9 Motor-vehicles .. .. .. .. 2,631 17 11 Writings-off in Suspense .. .. .. 2,248 18 10 Arms and accoutrements .. .. .. 550 7 9 Buildings, maintenance in Suspense .. .. 3,300 0 0 Loose tools and harness .. .. .. 4,248 13 1 Live-stock .. .. .. .. 26,609 5 9 Crops and gardens .. .. .. .. 8,707 15 4 Clothing and bedding .. .. .. 11,83560 Future instalments on property sold .. 710 17 9 Sundry debtors — £ s. d. Departmental .. .. 1,484 511 Sundry .. .. .. 5,088 9 8 6,572 15 7 Cash in Deposit Accounts .. .. .. 34,230 16 9 Expenditure paid in advance .. .. 27 3 11 Butterfat bonuses held on deposit .. .. 1,157 6 4 Postage-stamps on hand .. .. . . 586 1 8 Accrued bankruptcy commission .. .. 2,023 0 4 Writings-off in Suspense : Stores and live-stock, &c. .. .. . . .. . . 2,248 18 10 Expenditure and revenue balances for year 1935-36 — £ s. d. Courts and Head Office administration . . .. 56,660 2 0 Prisons and Borstal maintenance .. .. .. 113,578 5 2 Prisons Board and probation 4,046 17 7 Bankruptcy .. .. 3,378 16 8 Patents, trade-marks, &c. .. Cr. 6,689 18 11 Births, deaths, and marriages Cr. 5,340 9 4 165,633 13 2 £1,452,098 8 9 £1,452,098 8 9 B. L. Dallard, Under-Secretary of Justice. G. 0. Hall, A.R.A.N.Z., Accountant. 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 explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return B. —1 [Pt. IV] and to the following comment: No charge for Head Office administration has been made against the various Industry Working Accounts. —G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IV].

ELECTORAL DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. .. .. 9,051 1 7 General election: Deposits of candidates forfeited 730 0 0 By-elections expenses .. .. .. 412 8 4 Miscellaneous revenue .. .. .. 154 3 11 General election: Expenses of taking .. .. 42,696 511 Balance carried down .. .. .. 95,796 910 General election : Preparation of rolls .. .. 33,148 18 6 Registration of electors .. -.. .. 1,863 3 8 Expenses of Licensing Committee election .. 559 9 11 Postage and telegrams .. .. .. 7,724 7 4 Printing and stationery .. .. .. 242 15 8 Rent .. .. .. .. .. 679 12 9 Fuel, light, cleaning .. .. .. .. 92 10 11 Sundries .. .. .. .. .. 7 11 Telephones .. .. .. .. .. 161 18 5 Freight .. .. .. .. .. 32 17 0 Loss on furniture destroyed by fire .. .. 0 14 6 Depreciation .. .. .. .. 7 8 2 £96,680 13 9 £96,680 13 9 £ s. d. £ s. d. Balance brought down .. .. .. 95,796 9 10 Excess of expenditure over income carried to Interest on capital .. -. .. .. 101 8 3 balance-sheet .. .. .. .. 95,897 18 1 £95,897 18 1 £95,897 18 1 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 1,553 2 6 Furniture, fittings, and mechanical appliances .. 1,381 8 1 Creditors— £ s. d. Stock of electoral maps .. .. .. 21 16 0 Departmental .. .. 4,824 13 5 Postage stamps on hand .. .. .. 149 18 5 Sundry .. .. .. 893 13 4 Writings off in suspense .. . . .. 0 14 6 5,718 6 9 Excess of expenditure over income . . .. 95,897 18 1 Losses in suspense .. .. .. 0 14 6 Treasury adjustment .. .. .. 90,179 11 4 £97,451 15 1 £97,451 15 1 G. G-. Hodgkins, Chief Electoral Officer. G. 0. Hall, 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 explanatory notes on page 3 hereof. —G. F. C. Campbell, Controller and Auditor-General.

7 —B. 1 [PT. IVI.

B.—l [PT. IV],

LAND FOE SETTLEMENTS ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1936. Receipts. £ s. d. £ g. d. Payments. £ s. d. £ s. d. -Balance as at Ist April, 1935 .. .. .. .. 252,116 8 7 Annual Appropriation: Vote, Land for Settlements— Investment Account .. .. .. .. .. 17,865 0 0 Sundry administrative charges .. .. .. .. 1,169 9 2 . . 269,981 8 7 Advances under section 11, Finance Act, 1933, for protection, Credits-in-aid : Vote, Land for Settlements .. .. .. .. 180 12 0 Sec., of securities .. .. . . .. .. 159 5 8 Estates Miscellaneous expenditure on estates .. .. .. 265 13 6 Rents and royalties .. .. .. .. 391,707 5 5 Grants to County Councils for maintenance of county roads Buildings loading on leases (principal) .. .. .. 6,723 3 6 serving lands farmed by the Department .. .. .. 721 13 6 398,430 8 11 Compensation for injuries incurred by workmen engaged on interest on sales of land under deferred-payment licenses .. .. 23,321 16 0 development works .. .. .. .. .. 218 17 1 Cash sales of land .. .. .. .. .. 57,760 3 1 Expenditure from capital proceeds of sales of Crown lands Instalments of principal under deferred-payment licenses .. 15,306 9 5 credited under section 20 of the Land Act, 1924 .. .. 6,458 6 6 73,066 12 6 Expenditure from capital proceeds of sales of national-endowment Miscellaneous recoveries of expenditure under section 45, Land lands credited under section 302 of the Land Act, 1924 .. 50 0 0 for Settlements Act, 1925— g 043 g g Expenses incidental to estates .. .. .. .. 946 15 5 Unauthorized expenditure— Acquirement of estates .. .. .. .. .. 345 0 0 Miscellaneous expenditure on estates .. .. .. 136 9 10 1,291 15 5 Payment of rates on forfeited holdings .. .. .. 848 6 7 Station accounts: Estates farmed— jg g Te Wera Settlement .. .. .. .. .. 6,907 13 1 Acquisition of lands— Brinklands Settlement .. .. .. .. .. 2,374 15 5 Purchases of estates .. .. .. .. .. 330 9,282 8 6 Native land acquired for general settlement .. .. .. 3,870 3 0 Payment to Discharged Soldiers Settlement Account in respect of 505,393 1 4 amounts added to capital value .. .. .. .. 2,020 7 1 Payment for Crown lands declared settlement lands .. .. 6,509 7 6 Hutt Valley Lands Settlement— j2 403 0 7 Rents • • • • • • • • • • ■ • • • .. 208 10 6 Expenditure on estates pursuant to sections 45 and 76 of the Lands for Interest on sales under deferred-payment licenses .. .. .. 5,454 4 3 Settlements Act, 1925 .. .. .. .. .. .. .. 3,459 17 4 Cash sales .. .. .. .. .. .. 14,245 0 0 Hutt Valley Lands Settlement— £ s. d. Instalments of principal under deferred-payment licenses .. 6,238 14 7 Expenses of administration .. .. .. .. 497 14 1 20,483 14 7 Amount deducted from receipts under section 10 (2) of the Finance Act, 1932, and applied towards money expended for 26,146 9 4 acquisition of lands subject to the Hutt Valley Lands Settle- . ment Act, 1925, or in respect of the preparation of such lands Receipts from Hutt Valley Settlement lands applied towards money expended for for disposal .. .. .. .. .. .. 25,648 15 3 the acquisition of land subject to the Hutt Valley Land Settlement Act, 1925, I 26,146 9 4 or in respect of the preparation of the land for disposal .. .. .. 25,648 15 3 Administration expenses of estates— Deposits by lessees of Crown lands under section 208 of the Land Act, 1924, on Lands acquired under Land for Settlements Act .. .. 10,183 0 11 account of capital value of land .. .. .. .. . . . . 292 9 4 Cheviot Estate lands .. .. .. .. .. 770 19 8 Amounts credited from proceeds sales of Crown lands in respect of settlement lands 10,954 0 7 converted into ordinary Crown lands .. .. .. .. .. 160 18 6 Administration expenses : Development of Crown and settlement lands under Parts I and II of the Land Laws Amendment Act, 1929 .. .. .. 1,023 14 8 Mortgages— Station expenses on estates farmed— £ s. d. Advances for development of Crown and settlement lands— Te Wera Settlement .. .. .. .. .. 4,997 13 10 Crown lands— £ s . <j. Brinklands Settlement .. .. .. .. .. 3,038 8 5 Repayment of advances .. .. .. .. 5,819 17 9 8,036 2 3 Interest on advances .. .. .. .. .. 7,925 2 4 Advances for development of Crown and settlement lands— 13,745 0 1 Crown lands .. .. .. .. .. .. 22,414 11 10 Settlement lands— Settlement lands .. .. .. .. .. 2,598 14 5 Repayment of advances .. .. .. .. 159 2 0 — 25 013 6 3 Interest on advances .. .. .. .. .. 1,462 17 5 Development of unoccupied Crown and settlement lands— 1,621 19 5 Crown lands— Advances under Deteriorated Lands Act, 1925— Under section 6, Land Laws Amendment Act, 1929.. .. 18,648 9 8 Repayment of advances .. .. .. .. 545 1 11 Exchange on remittances beyond New Zealand for equipInterest on advances .. .. .. .. .. 636 16 1 ment, &c., purchased " .. .. .. . . 176 3 8 1,181 18 0 18,824 13 4 Settlement lands— Under section 13, Land Laws Amendment Act, 1929 .. 57,800 4 0 Exchange on remittances beyond New Zealand for equip--16,548 17 6 ment, &c., purchased .. .. .. .. 148 5 3 57,948 9 3

B.—l [PT. IV],

Advances for roading of endowment lands— £ s. d. £ s. d. Expenditure from capita proceeds of sale of Crown lands credited £ s. d. £ s. d. Repayment of principal— in terms of section 20 of the Land Act, .1924— Otago University endowment .. .. .. .. .. 77 14 3 Payment to the Public Works Fund of the value of lands set Interest— apart or acquired for the purposes of the Post and Telegraph Wanganui River Trust endowment .. .. .. 120 12 0 Department but no longer required .. .. .. 2,733 7 1 Otago University endowment .. .. .. .. 163 18 3 Payment to the Public Works Fund for land obtained for 284 10 3 Government's works, now deemed to be Crown lands .. 6 10 0 " Thirds " and " Fourths " paid to Local Bodies Deposit Account 362 4 6 under section 139 of the Land Act, 1924 .. .. .. 122 17 10 Payment to the Discharged Soldiers Settlement Account in respect Valuation fees : Advances for development of Crown and settlement lands .. 77 14 0 of amounts added to the capital value of deferred -payment Development of Crown and settlement lands under section 6 and 13 licenses .. .. .. .. .. .. 65 19 5 Land Laws Amendments Act, 1929— Acquisition of undivided interests in Native lands under secCrown lands disposed of— £ s. d. tion 3, Native Land Purposes Act, 1934 .. .. .. 1,944 18 11 Rents .. .. .. .. .. . • 2,340 6 11 Payments to Domain Boards for purchase or improvement of Buildings loading on leases (principal) .. .. .. 35 8 9 domains from proceeds of sale of domain lands .. .. 172 18 0 2,375 15 8 Payment in respect of settlement lands declared to be ordinary Interest under deferred payment licenses .. .. .. .. 650 8 1 Crown lands .. . . .. .. . . . . 160 18 6 Miscellaneous .. .. .. .. .. .. .. 069 Transfer to Public Works Fund adjusting capital accounts in Cash sales of land .. .. .. .. .. 56 0 0 respect of lands acquired but not required for purposes of the Instalments of principal under deferred-payment licenses .. 121 6 7 small-farms scheme .. . . .. .. .. 43 6 8 — 177 6 7 5,250 16 5 Crown lands under development— Expenditure from capital proceeds of sales of national-endowment lands—" Thirds " Sale of live-stock and produce .. .. .. .. 15,261 3 5 paid under section 139 of the Land Act, 1924 .. .. .. .. 19 4 0 Miscellaneous .. .. .. .. .. .. 1634 Interest payments— 15,277 6 9. Transfer to Consolidated Fund in respect of interest payable on £ s. d. Recoveries of expenditure— loan capital liability .. .. .. .. .. 425,286 0 11 Under section 6 .. .. .. .. .. 2,565 5 10 On capital moneys received from the sales of Crown lands paid to Transfer from Public Works Fund in respect of lands taken Land for Settlements Account under section 20, Land Act, over for small-farms scheme .. .. .. 4,865 13 5 1924 (balance, 1934-35) .. .. .. .. 36,454 4 5 7,430 19 3 On value of Crown lands declared to be subject to the Land for Settlement lands under development— Settlements Act, 1925 .. .. .. .. .. 8,477120 Sale of live-stock and produce .. .. .. .. 37,635 6 2 On capital moneys received from the sales of national-endowment Miscellaneous receipts .. .. .. .. .. 360 5 4 lands paid to Land for Settlements Account under section 302, Recoveries of expenditure incurred under section 13 .. 6,548 10 1 Land Act, 1924 .. .. .. .. .. 2,243 5 1 44,544 1 7 On Cheviot Estate Accumulated Fund .. .. .. 18,508 0 10 On deposits made by lessees under section 208 of the Land Act, 70,456 4 8 1924, on account of capital value of land .. .. .. 278 2 11 491,247 6 2 Capital proceeds from sales of Crown and national-endowment Sundry charges re loans— lands— Recoupment of management charges of New Zealand ConsoliCrown lands— dated Stock .. .. .. .. .. .. 719 13 10 Cash sales .. .. .. .. .. .. 46,232 0 11 Recoupment of stamp duty on transfers of New Zealand ConsoliInstalments of principal under deferred-payment licenses . . 17,417 17 11 dated Stock, 1944 . . .. .. .. .. 6 13 7 63,649 18 10 Charges and expenses of raising loans : Issues in renewal and conOrakei Block— version .. .. .. .. .. .. .. 37 10 0 Cash sales .. .. .. .. .. .. 3,661 6 5 763 17 5 Instalments of principal under deferred -payment licenses .. 3,938 16 7 Balance as at 31st March, 1936— 7,600 3 0 Cash .. .. .. .. .. .. .. 160,880 13 4 Investments .. .. .. .. .. .. 167,865 0 0 71,250 1 10 328,745 13 4 National-endowment land— Cash sales .. .. .. .. .. .. 9,669 15 11 Instalments of principal under deferred-payment licenses .. 1,972 13 8 11,642 9 7 Interest on investments .. .. .. .. .. .. . - 1,723 6 4 £999,864 12 9 £999,864 12 9

B.—l [PT. IV].

LAND FOR SETTLEMENTS ACCOUNT—continued. Revenue Account for the Year ended 31st March, 1936.

General. Cheviot. Hutt Yalley. Total. Dr. £ s. d. £ s. d. £ s. d. £ s. d. Interest on— Loans capital liability .. .. .. .. 402,533 15 6 5,632 2 7 .. 408,165 18 1 Capital from proceeds of Crown lands .. .. 78,745 1 2 .. .. 78,745 1 2 Value of Crown lands in estates .. .. .. 8,477 12 0 .. .. 8,477 12 0 National Endowment Trust Funds .. .. .. 2,650 17 10 .. .. 2,650 17 10 Cheviot Estate accumulated funds transferred .. 18,508 0 10 .. .. 18,508 0 10 Deposits by lessees under section 208, Land Act, 1924 .. 278 2 11 .. .. 278 2 11 Capital from Land for Settlements Account .. .. .. .. 4,425 12 10 4,425 12 10 Sundry charges re loans— Expenses of raising loans .. .. .. .. 37 10 0 .. .. 37 10 0 Stamp duty on transfer of stock .. .. .. 6 13 7 .. .. 6 13 7 Management charges of New Zealand consolidated stock 719 13 10 .. .. 719 13 10 Proportion of premium on loan conversions .. .. 2,56300 .. .. 2,563 00 Administration expenses— Estates .. .. .. .. .. .. 10,183 0 11 770 19 8 497 14 1 11,451 14 8 Land Laws Amendment Act, 1929 .. .. .. 1,644 12 3 .. .. 1,644 12 3 Rebates — Rents, &c., from estates .. .. .. .. 23,716 12 8 1,188 9 1 .. 24,905 1 9 Rents, &c., under Land Laws Amendment Act, 1929 .. 221 12 7 .. .. 221 12 7 Remissions of rent and interest — Land Board recommendations — Rents, &e., from estates .. .. .. .. 75,582 0 7 373 19 0 .. 75,955 19 7 Rents, &c., under Land Laws Amendment Act, 1929 311 19 6 .. .. 311 19 6 Under Mortgagors and Tenants Relief Act, 1933— Rents, &o., from estates .. .. .. .. 11,949 19 6 .. .. 11,949 19 6 Under Deteriorated Lands Act, 1925 .. .. 470 19 1 .. .. 470 19 1 Deficiency on disposal of developed Crown lands — Te Kauwhata Block .. .. .. .. 16,059 17 9 .. .. 16,059 17 9 Irrecoverable rents, &c., transferred to Suspense Account — Rents, &c., from estates .. .. .. .. 8,757 5 7 .. 377 7 11 9,134 13 6 Rents, &c., under Land Laws Amendment Act, 1929 .. 157 16 4 .. .. 157 16 4 Annual Appropriation : Vote, Land for Settlements— £ s. d. Audit fees .. .. .. .. 250 0 0 Salaries .. .. .. .. 868 5 4 Travelling-expenses .. .. .. 51 3 10 Compensation for injuries on development works .. .. .. .. 216 9 7 Miscellaneous .. .. .. .. 161 17 8 ■ — 1,547 16 5 .. .. 1,547 16 S Depreciation of plant, <fcc. .. .. .. .. 193 17 0 .. .. 193 17 0 Miscellaneous expenses incidental to estates .. .. 257 2 9 .. 3,043 19 6 3,301 2 3 Interest on Cheviot Estate fixed capital (see contra) .. .. 8,019 3 5 .. 8,019 3 5 Balance carried down .. .. .. .. .. 969 3 10 3,879 13 10 4,848 17 8 £665,575 0 7 £16,953 17 7 £12,224 8 2 £694,753 6 4 £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down . . .. .. .. 48,680 10 1 .. .. 48,680 10 1 Adjustment previous year: Interest under deferred-payment 122 2 1 .. .. 122 2 1 licenses overcredited Transfer to Profit and Loss Appropriation Account .. .. .. 3,879 13 10 3,879 13 10 Transfer to reserve .. .. .. .. .. .. 969 3 10 .. 969 3 10 £48,802 12 2 £969 3 10 £3,879 13 10 £53,651 9 10 Gr. r Rents and royalties— £ s. d. £ s. d. £ s. d. £ s. d. Estates .. .. .. .. .. .. 501,866 12 11 16,086 4 10 215 17 8 518,168 15 5 Land Laws Amendment Act, 1929 .. .. .. 3,304 0 3 .. .. 3,304 0 3 Interest on sales — Estates .. .. .. .. .. .. 23,428 17 4 726 17 6 5,831 17 4 29,987 12 2 Land Laws Amendment Act, 1929 .. .. .. 685 12 4 .. .. 685 12 4 Interest on capital expenditure— £ s. d. Te Wera Estate .. .. .. 4,023 16 2 Brinklands Estate .. .. .. 1,496 4 2 Hutt Valley .. .. .. .. 4,425 12 10 Land development .. .. .. 6,830 17 2 16,776 10 4 .. .. 16,776 10 4 Interest on advances — Land Laws Amendment Act, 1929 .. 8,474 14 0 Deteriorated Lands Act, 1925 .. .. 530 14 8 9,005 8 8 .. .. 9,005 8 8 Interest on loans for roading of endowment lands under section 47, Land for Settlements Act, 1925— Wanganui River Trust Endowment .. 93 18 3 Otago University Endowment . . .. 85 4 3 179 2 6 .. .. 179 2 6 Interest on investments .. .. .. .. 1,983 19 6 .. .. 1,983 19 6 Interest on investments in Public Debt Redemption Fund .. 51,559 18 3 140 15 3 .. 51,700 13 6 Valuation fees, sections 7 and 14, Land Laws Amendment 77 14 0 .. .. 77 14 0 Act, 1929 Miscellaneous .. .. .. .. .. 7110 .. 350 10 16 0 Interest on Cheviot Estate (see contra) .. .. .. 8,019 3 5 .. .. 8,019 3 5 Gross profit on trading .. .. .. .. .. 6,173 8 2 6,173 8 2 Balance carried down .. .. .. .. 48,680 10 1 .. .. 48,680 10 1 £665,575 0 7 £16,953 17 7 £12,224 8 2 £694,753 6 4 £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. .. .. .. .. 969 3 10 3,879 13 10 4,848 17 8 Transfer from reserve .. .. .. .. 4-8,802 12 2 . . .. 48,802 12 2 £48,802 12 2 £969 3 10 £3,879 13 10 £53,651 9 10

B.—l [Pt. IV].

LAND FOR SETTLEMENTS ACCOUNT—continued. Balance-sheet as at 31st March, 1936. Liabilities.

General. Cheviot. Hutt Valley * Totah Loan capital— £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 3 per cent. .. 429,800 0 0 3J per cent. .. 4,863,133 5 11 160,918 0 0 3J per cent. .. 364,150 0 0 4 per cent, .. 5,444,779 3 11 4£ per cent. .. 37,739 12 3 5 per cent. .. 118,520 0 0 5-J- per cent. .. 1,500 0 0 5J per cent. .. 19,580 0 0 Funded debt, £4 33,446 6 11 19s. 5-88d. Debentures not con- 200 0 0 verted — —-— 11,312,848 9 0 Crown lands included in estates .. 211,940 0 0 Sales of Crown land .. . • 2,528,886 3 5 14,053,674 12 5 Less amount expended in opening up 425,473 1 10 Crown lands — 13,628,201 10 7 160,918 0 0 .. .. 13,789,119 10 7 Accumulated funds— Cheviot Estate 463,353 15 4 .. .. 463,353 15 4 National Endowment Trust .. .. •• 121,830 17 10 .. 121,830 17 10 Deposits by lessees under section 208, 9,738 5 7 .. ■ • •• 9,738 5 7 Land Act, 1924 Sundry creditors — Interest on capital from proceeds of 78,745 1 2 sales of Crown lands Interest on loans due and unpaid .. 52 0 4 Turakina Domain .. .. .. 317 3 1 Departmental .. .. •• 3,185 18 9 Miscellaneous .. .. .. 9,470 3 11 91,770 7 3 .. .. •• 91,770 7 3 Interest on loans accrued but not due .. 106,276 5 4 1,373 6 3 .. .. 107,649 11 7 Hutt Valley estates — Purchases .. .. .. •• 164,760 11 9 Roading and incidental expenses .. .. •• 228,173 4 4 Interest .. .. .. •• •• •• 76,080 5 8 469,014 1 9 Less deductions section 11 (2a), .. •• 325,574 14 5 Finance Act, 1932 143,439 7 4 143,439 7 4 Railway Improvements Authorization Act, .. •• 1,014 14 1 1,014 14 1 1914 : Interest on capital Land Laws Amendment Act, 1929 — Land subject to section 8— Crown Lands Account .. .. 35,592 7 1 National Endowment Account .. 8 ,711 10 2 Primary Education Endowment Ac- 177 19 1 coun t 44,481 16 4 .. .. .. 44,481 16 4 Discharged Soldiers Settlement Account — Merged interests under section 20, Discharged Soldiers Settlement Amendment Act, 1923 — Principal .. .. •• 4,051 19 9 Instalments .. .. • • 98 0 6 4,150 0 3 .. .. .. 4,150 0 3 Payments in advance — Rents, &c., on estates .. .. 3,580 6 0 543 12 8 .. 37 0 2 Principal instalments —Sales of Crown 3,343 17 8 .. 2 4 4 land Interest on advances under Deterio- 17 17 4 rated Lands Act, 1925 Land Laws Amendment Act, 1929 .. 69 2 10 7,011 3 10 543 12 8 2 4 4 37 0 2 7,594 1 0 Rents charged in advance .. .. 129,027 9 0 5,158 19 7 .. 3 10 0 134,189 18 7 Suspense Account: Deteriorated Lands 733 10 2 .. .. ■ • 733 10 2 Act, 1925 Suspense Account: Buildings .. .. 333 3 1 .. . • • ■ >«3 3 1 Writings-olf in Suspensê .. .. 13,381 18 .. 382 6 6 13,763 8 - Reserve for capitalized interest on land- 29,024 4 5 .. .. 29,024 4 5 development schemes Reserve Account, including unexpended 739,363 10 8 8,284 4 0 .. .. 747,647 14 8 loading for roads, &c. Unemployment Fund capital .. .. 10,747 18 11 .. •• •• 10,747 18 11 Profit and loss Appropriation Account .. •• 123,706 9 1 123,706 9 1 Cheviot Estate Account (as per contra) .. 280,614 5 8 .. .. 280,614 5 8 National Endowment Trust Account (as 75,313 7 1 .. 75,313 7 1 per contra) £15,170,167 19 10 £639,631 17 10 £121,833 2 2 £268,583 7 2 £16,200,216 7 0 ... ..... . . — ; ■ aa ; e=a=a=as=aai » \ J mas ■ i ■ - i - ■ . " i ■ m M» wiiii'.irnniw ■ .i ■ f>;i minnawi n

B.—l [PT. IV],

LAND FOR SETTLEMENTS ACCOUNT—continued. Balance-sheet as at 31st March, 1936—continued. Assets.

General. Cheviot. Trust. W " Hutt Valley. Total. Land Account— £ s. d. £ s. d. £ s. d. £ a. d. £ s d Estates leased .. 10,383,551 9 9 328,047 11 1 Estates unlet .. .. .. 260,794 17 7 325 0 0 115.409 0 0 10,644,346 7 4 328,372 11 1 .. 115,409 0 0 11,088,127 18 5 Land Laws Amendment Act, 1929— Land leased .. .. .. 91,872 0 0 Land unlet .. .. .. 10,745 0 0 102,617 0 0 .. .. .. 102,617 0 0 Provisional State forest .. .. 3,158 6 6 . . . . 3 15$ 0 g 11,193,903 4 11 Unpaid purchase-price (not yet payable)— Buildings on estates . . .. 106,636 14 1 15 0 0 Sales of settlement land .. .. 418,887 8 3 18,539 0 0 .. 113,992 1 10 Sales of Crown land . . .. 465,679 12 11 . . 46,234 8 1 Land Laws Amendment Act, 1929— Buildings .. .. .. 214 4 4 Sales of land .. . . . . 12,553 13 4 1,003,971 12 11 18,554 0 0 46,234 S 1 113,992 1 10 1,182,752 2 10 Realization Acoount .. .. .. 4,307 18 8 .. .. 4 307 18 8 Hutt Valley estates— Purchases .. .. .. 164,760 11 9 Roading and incidental expenses .. 228,173 4 4 Interest .. .. .. 76,080 5 8 469,014 1 9 Less deductions, section 11 (2a), 325,574 14 5 Finance Act, 1932 143,439 7 4 .. .. . . 143,439 7 4 Railway Department : Balance unpaid on .. . . .. 26 389 8 0 26 389 8 0 area taken for workshops Advances on mortgages — Land Laws Amendment Act, 1929 — Current Account: Crown land .. 144,889 10 5 Current Account: Settlement land 21,620 18 3 Instalment mortgage : Crown land . . 7,012 1 6 Instalment mortgage : Settlement land 270 14 10 173,793 5 0 .. .. .. 173,793 5 0 Deteriorated Lands Act, 1925— Current account .. .. .. 9,155 1 4 Instalment mortgage . . .. 1,401 0 0 10,556 1 4 .. .. .. 10,556 1 4 Advances for roading of endowment lands under section 47, Land for Settlements Act, 1925 — Wanganui River Trust Endowment .. 2,059 19 3 Otago University Endowment .. 1,657 5 1 3,717 4 4 .. .. .. 3,7X7 4 4 Land Laws Amendment Act, 1929 : Expenditure on development of Crown and settlement lands — Crown landsImprovements .. .. .. 87,812 16 5 Equipment .. .. .. 9,095 5 10 Stock and farm accounts .. .. 12,108 1 2 Settlement lands — Improvements . . . . . . 118,291 10 5 Equipment .. .. .. 12,016 7 2 Stock and farm accounts .. .. 46,551 14 1 285,875 15 1 .. .. .. 285,875 15 1 Interest on capital expenditure .. 29,024 4 5 .. .. .. 29,024 4 5 Carried forward .. 12,404,807 2 11 346,926 11 1 46,234 8 1 255,790 9 10 13,053,758 11 11

B.—l [Pt. IV].

LAND FOR SETTLEMENTS ACCOUNT —continued. Balance-sheet as at 31st March, 1936 —continued. Assets —continued.

W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief 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 comments are appended —(1) The account contains no charge for the cost of exchange on payments of interest made in London ; (2) to avoid delay the accounts of some land districts, the audits of which have not yet been completed by the local Audit Inspector, have been accepted from the Department's records. —G. F. C. Campbell, Controller and Auditor-General.

General. j Cheviot. | Hutt Valley " TotaK £ s. d. £ s. d. £ s. d. £ s. d. £ 3. d. Brought forward .. . . 12,404,807 2 11 346,926 11 1 46,234 8 1 235,790 9 10 13,053,758 11 11 Station accounts, including improvements 150,327 9 9 . . . 150,327 9 9 and live-stock <e Plant and machinery .. .. . ■ 3,863 0 0 Less depreciation reserve thereon .. 2,699 4 0 1,163 16 0 .. 1,163 16 0 Postponements of rent, interest, &c.— Under Land Act, 1924— Bents, &e., from estates .. .. 93,811 4 2 172 1 3 Instalments: Sales of Crown lands 1,481 13 8 .. 0 4 11 Land Laws Amendment Act, 1929 : 121 16 11 Bents, &c. Under Mortgagors and Tenants Belief Act, 1933— Rents, &c., from estates .. .. 7,407 14 7 Instalments —Sales of Crown lands .. 90 6 4 .. 20 10 7 Under Deteriorated Lands Act, 1925 — Interest on advances . . ■ • 41 5 5 102,954 11 172 1 3 20 15 6 .. 103,146 17 10 Sundry debtors for— Bents, royalties from estates.. .. 492,538 12 1 7,307 2 8 .. 217 8 1 Principal instalments: Buildings .. 16,466 14 2 Principal instalments: Sales of Crown 17,901 16 4 .. 239 11 6 lands Principal instalments: Sales of settle- 33,963 19 9 422 10 0 .. 3,730 12 1 ment lands Principal instalments : Advances under 25 10 8 Deteriorated Lands Act, 1925 Principal instalments : Loans for road- 429 19 9 iug of endowment lands under section 47, Land for Settlements Act, 1925 Interest on loans for roadiiig of endow- 874 9 5 ment lands under section 47, Land for Settlements Act, 1925 Interest on sales of Crown lands .. 186 19 4 Interest on sales of settlement lands .. 18,346 5 6 460 5 2 .. 7,927 10 8 Interest on advances under Deteriorated 955 17 1 Lands Act, 1925 Land Laws Amendment Act, 1929— Rents .. . . .. • ■ 1,826 10 6 Interest on sales .. .. .. 165 0 10 Interest on advances under sections 7 9,303 0 7 and 14 Principal instalments: Sales under- 88 6 3 section 8 Principal instalments : Mortgages .. 49 6 1 Insurances .. •• •. 44 8 10 Departmental .. .. .. 3,277 13 10 .. 25 0 0 50 0 0 Miscellaneous .. . • • • 2,989 4 11 599,433 15 11 8,189 17 10 j 264 11 6 11,925 10 10 619,813 16 1 Orakei Block (see separate balance-sheet 46,310 3 8 .. .. .. 46,310 3 8 attached to Crown Lands Account) Interest accrued but not due on— Investments .. .. . • 728 10 6 .. .. . . 728 10 6 Sales under deferred-payment licenses.. 5,918 7 3 - 69 4 9 .. 485 0 0 6,472 12 0 Outstanding losses: Suspense Account .. 13,381 1 8 .. .. 382 6 6 13,763 8 2 Capital expenditure : Unemployment Fund 10,747 18 11 .. .. .. 10,747 18 11 Investment in Public Debt Redemption 1,340,557 15 8 " 3,659 17 3 .. .. 1,344,217 12 11 Fund Consolidated Fund : Proportion of interest 147,151 3 2 .. .. I .. 147,151 3 2 011 Loan Account Premium on loan conversions .. .. 17,941 0 0 .. .. .. 17,941 0 0 Land for Settlements Account: General, .. 280,614 5 8 75,313 7 1 .. 355,927 12 9 as per contra Cash .. .. •• 160,880 13 4 .. .. .. 160,880 13 4 Investment Account : Securities held .. 167,865 0' 0 .. .. j .. 167,865 0 0 £15,170,167 19 10 £639,631 17 10 £121,833 2 2 £268,583 7 2 £16,200,216 7 0

B.—l [PT. IV],

LANDS AND SURVEY DEPARTMENT. %• AUCKLAND MUSEUM ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1936. Receipts. £ s. d. £ s. d. Payments. £ s. d. £ s. d. Balance —Cash in Local Bodies Deposit Payments to Auckland Museum Trustees Accounts of the Receiver of Land Re- under section 4, Auckland Museum Envenue at North Auckland, Auckland, and dowment Act, 1882— Gisborne—■ Rents and interest .. .. 34 0 1 On account rents and interest .. .. 0 14 10 Sales .. .. .. 26 2 5 Sales of land .. .. .. 17 1 6 60 2 6 17 16 4 Administration expenses .. .. .. .. 2 5 4 Sales of land .. .. .. .. .. 9 0 11 Rents and interest .. .. .. .. 35 10 7 £62 7JO £62 7 ĪŌ Revenue Account for the Year ended 31st March, 1936. Dr. £ s. d. Cr. £ s . d. Administration expenses .. .. .. .. 2 4 7 Accrued rents and interest .. .. .. 311211 Balance carried down .. .. .. .. 29 8 4 £31 12 11 £31 12 11 Amount due to Auckland Museum Trustees of rents and £ s. d. £ s . d. interest as per section 4, Auckland Museum Endow- Balance from previous year .. .. . . 014 7 ment Act, 1882 .. .. .. 34 0 1 Balance brought down .. .. .. 29 8 4 Balance carried forward .. .. .. .. 3172 £34 0 1 £34 0 1 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. £ s. d. Assets. £ s. d. Auckland Museum Trustees—Value of Land .. .. .. .. .. ~ 683 13 3 Land endowed under Auckland Sundry debtors for rents .. .. .. 0 10 Museum Endowment Act, 1882 .. 10,000 0 0 Sundry debtors for sales of land .. .. .. 147 10 0 Less repayments to trustees in re- Revenue Account .. .. .. .. 3172 spect of sales of land .. .. 9,309 17 5 690 2 7 Sundry creditors —- Public Account (surplus of assets) .. 141 0 8 Interest on sales .. .. .. 3 17 8 Rent .. .. .. .. 0 0 6 144 18 10 £835 1 5 £835 l 5 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief 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. BLUFF HARBOUR ENDOWMENT ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1936. Receipts. £ s. d. Payments. £ s. d. Balance in Local Bodies' Deposit Account of Receiver Administration expenses paid to Consolidated Fund of Land Revenue, Invercargill, on Ist April, 1935 .. 910 0 under section 4, Land Laws Amendment Act, 1927 29 4 8 Rents .. .. .. .. .. . . 584 11 9 Payments to Bluff Harbour Board under section 132, Harbours Act, 1923 .. .. .. .. 485 510 Balance in Local Bodies' Deposit Account of Receiver of Land Revenue, Invercargill, on 31st March, 1936 79 11 3 £594 1 9 £594 X 9 Revenue Account for the Year ended 31st March, 1936. Dr. £ s. d. Cr. £ s. d. Administration expenses due to Consolidated Fund Balance from previous year .. .. .. 2,273 16 2 under section 4, Land Laws Amendment Act, 1927 29 4 8 Accrued rents .. .. .. .. 1,319 14 1 Amount due to Bluff Harbour Board under section 132, Harbours Act, 1923 .. .. .. 555 7 1 Remissions granted under Land Act, 1924 .. 793 13 0 Balance carried forward .. .. .. 2,215 5 6 £3,593 10 3 £3,593 10 3 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 25,362 12 6 Endowment lands .. .. .. .. 25,362 12 6 Rents charged in advance .. .. .. 469 18 11 Sundry debtors for rent .. .. .. 2,153 15 1 Bluff Harbour Board: Amount not yet paid over 79 11 3 Postponed rent .. .. .. .. 531 9 4 Revenue Account .. .. .. .. 2,215 5 6 Cash in Local Bodies' Deposit Account of Receiver of Land Revenue, Invercargill, on 31st March, 1936 .. .. .. .. 79 11 3 £28,127 8 2 £28,127 8 2 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. 1 hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Fowler, Deputy Controller and Auditor-General. CLUTHA RIVER TRUST ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1936. Receipts. £ s. d. Payments. £ s. d. Rents .. .. .. .. .. 1,312 I 3 Amount paid to trustees of Clutha River Trust under section 128, River Boards Act, 1908 .. .. 1,103 I 4 Administration expenses paid to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 58 1 2 Cash in Local Bodies' Deposit Account of Receiver of Land Revenue, Dunedin, as at 31st March, 1936 150 18 9 £1,312 1 3 £1,312 1 3 Revenue Account for the Year ended 31st March, 1936. Dr. £ s. d. Gr. £ s. d. Amount paid to trustees of Clutha River Trust under Balance brought forward from previous year .. 602 17 9 section 128, River Boards Act, 1908 .. .. 1,103 1 4 Accrued rent .. .. .. .. .. 1,345 15 9 Amount due to trustees of Clutha River Trust under section 128, River Boards Act, 1908 .. .. 143 710 Remissions .. .. .. .. .. 137 15 2 Administration expenses payable to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. .. .. .. .. 65 12 1 Balance carried forward .. .. .. 498 17 1 £1,948 13 6 £1,948 13 6 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. dCapital .. .. .. • • 28,480 0 0 Endowment lands .. .. .. 28,480 0 0 Rents charged in advance .. .. .. 553 6 6 Sundry debtors for rent .. .. .. 1,052 3 7 Sundry creditors for administration expenses .. 7 10 11 Cash in Local. Bodies' Deposit Account of Receiver Clutha River Trust: Amount not yet paid over . . 143 7 10 of Land Revenue, Dunedin, as at 31st March, Revenue Account: Balance carried forward .. 498 17 1 1936 . . .. . . . . .. 150 18 9 £29,683 2 4 £29,683 2 4 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Fowler, Deputy Controller and Auditor-General.

B—B. 1 [PT. IV].

B. —1 [PT. IV],

LANDS AND SURVEY DEPARTMENT—continued. GERALDINE COUNTY RIVER BOARD ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1936. Receipts. £ s. d. Payments. £ s. d. Rents .. .. .. .. .. .. 222 4 3 Geraldine County River Board under Geraldine County River District Act, 1921-22 .. .. .. 199 19 11 Consolidated Fund : Administration expenses under section 4, Land Laws Amendment Act, 1927 .. 22 4 4 £222 4 3 £222 4 3 Revenue Account for the Year ended 31st March, 1936. Dr. £ s. d. Cr. £ s . d. Administration expenses due to Consolidated Fund Accrued rent .. .. .. .. , . 225 17 4 under section 4, Land Laws Amendment Act, 1927 . . 22 4 4 Balance carried down .. .. .. .. 203 13 0 £225 17 4 £225 17 4 £ s. d. £ s. d. Balance from previous year .. .. .. 40 7 9 Balance brought down .. .. . . .. 203 13 0 Amount due to Geraldine County River Board under Balance carried forward .. .. . . .. 36 14 8 section 7, Geraldine County River Districts Act, 1921-22 .. .. .. .. 199 19 11 £240 7 8 £240 7 8 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Capital .. .. .. .. .. 4,680 5 0 Endowment lands — Rents charged in advance .. .. .. 58 12 8 Leased .. .. .. 4,584 0 0 Rents paid in advance .. .. .. 3 10 Unleased .. . . . . 96 5 0 4,680 5 0 Sundry debtors for rent .. .. . . 24 19 0 Revenue Account: Balance carried forward .. 36 14 8 £4,741 18 8 £4,741 18 8 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowler, Deputy Controller and Auditor-General. GORE HIGH SCHOOL ENDOWMENT ACCOUNT. Receipts and Payments for the Year ended 31st March, 1936. Receipts. £ s. d. Payments. £ s. d. Rents .. .. . . . . . . 65 0 0 Administration expenses paid to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 3 5 0 Payment to Board of Governors of Gore High School under section 89, Reserves and other Lands Disposal and Public Bodies Empowering Act, 1919. . .. 61 15 0 £65 0 0 £65 0 0 Revenue Account for the Year ended 31st March, 1936. Dr. £ s . d. Gr. £ s . d. Balance brought forward from previous year.. .. 16 5 0 Accrued rent .. .. .. .. 65 0 0 Administration expenses due to Consolidated Fund under Balance carried forward .. .. .. ..1650 section 4, Land Laws Amendment Act, 1927 .. 3 5 0 Amount due 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, 1936. 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, Chief 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. —1 [PT. IV].

LANDS AND SURVEY DEPARTMENT —continued. GREYMOUTH TECHNICAL AND HOKITIKA HIGH SCHOOLS ACCOUNT. Receipts and Payments Account foe the Year ended 31st Mabch, 1936. Receipts. £ s. d. 1 Payments. £ s. d. £ s. dBalance at Ist April, 1935 — Payments to Consolidated Fund under secCash in Treasury Deposit Account . . .. 54 18 5 tion 50 and 50 (3), Finance Act, 1932, Rents .. .. . . .. .. 303 2 6 and section 31 and 31 (3), Education Reserves Act, 1928' —- Compensation for improvements .. 100 0 0 Interest on compensation-money .. 10 0 0 Administration expenses .. .. 13 211 123 2 11 Balance at 31st March, 1936 —Cash in Treasury Deposit Account.. .. .. .. .. 234 18 0 £358 0 11 £358 0 11 Revenue Account for the Year ended 31st March, 1936. Dr. £ s. d. Gr. £ s. d. Administration expenses: Section 31, Education Re- Accrued rents .. .. .. .. .. 308 12 8 serves Act, 1928, and section 50, Finance Act, 1932 (No. 2) .. .. .. .. 15 3 3 Consolidated Fund : Interest on amount paid as compensation for improvements, Poerua Run .. 18 0 0 Writings off in suspense .. .. .. .. 31 0 0 Balance carried down .. .. .. .. 244 9 5 £308 12 8 £308 12 8 £ s. d. £ s. d. Transfer of rents to meet capital liabilities .. .. 100 0 0 Balance from previous year .. .. .. 190211 Balance carried down .. .. .. .. 334 12 4 Balance brought down .. .. .. .. 244 9 5 £434 12 4 £434 12 4 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. £ s. d. Assets. £ s. d. £ s. d. Capital .. .. .. .. 5,327 14 2 LandReserve Account: Rents diverted to Leased.. .. .. .. 5,889 15 0 repayment of advances from Con- Unleased .. .. .. 574 7 6 solidated Fund ...... 736 8 4 — 6,464 2 6 Consolidated Fund: Compensation for Sundry debtors for rent .. .. .. 120 11 7 improvements, Poerua Run .. 400 0 0 Sundry debtors for royalties .. .. .. 213 0 6,464 2 6 Losses in suspense .. .. .. .. 31 0 0 Sundry creditors —Rent paid in advance .. 0 3 4 Postponed rent .. .. .. .. 6112 0 Departmental creditors — Cash —Treasury Deposit Account as at 31st March, Administration expenses .. .. 9 3 2 1936 . . .. .. .. .. 234 18 0 Interest accrued .. .. 8 0 0 • 17 3 2 Rents charged but not due .. .. .. 67 15 9 Writings off in suspense .. .. .. 31 0 0 Revenue Account: Balance carried forward .. 334 12 4 £6,914 17 1 £6,914 17 1 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [PT. IV],

LANDS AND SURVEY DEPARTMENT— continued. HUNTER SOLDIERS' ASSISTANCE TRUST DEPOSIT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1936. Receipts. £ s. d. £ s. d. Payments. £ s. d. £ s. d. Balance m Treasury Deposit Account Expenditure under the Hunter Gift for at Ist April, 1934 the Settlement of Discharged Soldiers Cash 679 11 1 Act, 1921— Investments .. .. .. 3,435 0 0 Section 6a— 4,114 11 1 Administration expenses .. 34 4 2 Rents •• •• •• 617 111 Board fees .. .. .. 14 5 6 Interest on investments .. .. .. 137 8 0 48 9 8 Interest on advances — Section 6b Instalment mortgage .. .. 45 18 5 Advances 011 current account .. 361 2 8 Current account .. .. .. 23 311 Advances on instalment mortgage 200 0 0 69 2 4 Grants to orphans .. .. 1,245 0 0 Repayment of advances — j gog g Instalment mortgages .. .. 56 18 5 Balance in Treasury Deposit Account Current account .. .. .. 446 7 5 at 31st March, 1935— 503 5 10 Cash .. .. .. . 478 2 3 Refund of thirds over deducted .. .. 126 5 5 Investments .. .. 3,235 0 0 — 3,713 2 3 £5 > 567 14 7 £5,567 14 7 Revenue Account for the Year ended 31st March, 1936. Dr. £ s. d. £ s. d. Or. £ s. d. £ s d Expenditure under section 6a. of the Accrued rent .. .. .. ' 801 0 0 Hunter Gift for Settlement of Dis- Accrued interest on charged Soldiers Act, 1921— Current account .. .. 113 1 10 Administration expenses .. .. 34 4 2 Instalment account .. 153 1 5 Board fees .. .. 14 5 6 Investments .. .. .. 137 6 4 48 9 8 4Q3 q 7 Grants to orphans under section 68 of the Hunter Gift Refund of thirds over deducted .. .. .. 126 5 5 for settlement of Discharged Soldiers Act, 1921 .. 1,482 10 0 Balance carried down .. . 299 10 4 Rebates .. .. .. .. .. 38 18 11 Remissions under — £ s. d. Land Act, 1924 .. .. .. 17 1 2 Mortgagors'and Tenants Relief Act, 1933 43 5 7 • 60 6 9 £1,630 5 4 £1,630 5 4 £ s. d. £ g> Balance brought down .. .. .. .. 299 10 4 Balance to Reserve Account .. .. .. 299 10 4 £299 10 4 £299 10 4 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s . d. Capital .. .. .. .. .. 17,800 0 0 Land endowed by Sir George Hunter (deceased) .. 17,800 0 0 Reserve Account .. .. .. .. 9,696168 Advances on mortgage— £ s d Rents due but not accrued .. .. .. 200 5 0 Instalment account .. .. 2 976 11 4 Sundry creditors .. .. .. .. 295 10 0 Current account .. .. 1,863 9 2 4,840 0 6 Sundry debtors— Rent .. .. .. .. 719 1 9 Interest on current account .. 246 9 1 Interest on instalment advances .. 161 4 3 Instalments of principal.. .. 160 0 4 1,286 15 5 Postponed rent (Land Act, 1924) .. .. 296 12 3 Interest accrued but not due— On investments .. .. 16 9 6 On instalment advances.. .. 39119 56 1 3 Cash in Treasury Deposit Account at 31st March, 1936— Cash .. .. .. .. 478 2 3 Investments .. .. .. 3,235 0 0 3,713 2 3 £27,992 11 8 £27,992 11 8 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [PT. IV],

LANDS AND SURVEY DEPARTMENT —continued. NATIONAL ENDOWMENT ACCOUNT. Receipts and Payments Account for Year ended 31st March, 1936. Receipts. £ s. d. Payments. £ s. d. Balance at Ist April, 1935 .. .. .. 137,096 11 7 Land Act, 1924, section 295 (2): Administration Rents and interest: National-endowment lands 136,765 5 11 expenses .. .. .. 6,741 13 6 Transfer from State Forest in terms of section Land Act, 1924, sections 139, 295, and 357 : Thirds 2,918 18 9 29 (2) Forests Act, 1921-22.. .. .. 7,117 3 0 Payments to universities of portion of nationalLand Laws Amendment Act, 1930, section 13: endowment residue .. .. .. 13,709 13 2 Interest on National-endowment trust moneys 2,243 5 1 Transfer to vote "Education" of portion of national-endowment residue .. .. 82,257 18 11 Portion of national-endowment-revenue residue applied in payment of old-age pensions .. 41,128 19 6 Balance as at 31st March, 1936 .. .. 136,465 1 9 £283,222 5 7 £283,222 5 7 Revenue Account for the Year ended 31st March, 1936. Dr. £ s. d. £ s. d. Cr. £ s. d. Administration expenses .. .. .. 6,741 13 6 Accrued rents .. .. .. .. 135,926 411 Remissions — Accrued royalties .. .. .. .. 2,896 6 4 Under Land Act, 1924 .. 9,874 15 7 Accrued interest .. .. .. .. 2,662 411 Under Deteriorated Land Act .. 516 0 1 Coal rents .. .. .. ■■ .. 1,378 10 9 Under Mortgagors and Tenants Royalties from State forests .. .. .. 10,934 1 7 Relief Act, 1932 .. .. 4,195 3 3 Interest on investment of national-endowment 14,585 18 11 trust moneys .. .. .. .. 2,650 17 10 " Thirds" and " halves" .. .. .. 2,863 18 5 Rents written off : Writings-off in suspense .. 1,327 18 2 Interest charged under section 20 (3) of Discharged Soldiers Settlement Amendment Act, 1923 .. 353 0 5 Rebates .. .. .. . • • • 2,133 15 7 Commission on coal rents .. .. .. 49 17 0 Balance carried down .. .. .. 128,392 4 4 £156,448 6 4 £156,448 6 4 £ s. d. £ s. d. Contribution for education and old-age pensions 136,465 1 9 Balance brought down .. .. .. 128,392 4 4 Adjustment previous year .. .. .. 11 9 5 Balance previous year .. .. .. 73,050 18 2 Balance carried down .. .. .. 64,966 11 4 £201,443 2 6 £201,443 2 6 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. Capital Account .. .. .. ■■ 4,006,494 11 5 Land — £ s. d. £ s. d. Public Works Fund .. .. .. 4,754 10 10 Leased. .. .. 3,360,743 15 8 Merged interests under section 20, Discharged Unleased .. .. 228,808 4 11 Soldiers Settlement Amendment Act, Provisional State forest.. 295,891 1 3 1923— £ s. d. 3,885,443 1 10 Advances .. .. 7,136 0 8 Land subject to section 8, Land Laws AmendInstalment principal .. 433 0 11 ment Act, 1929 .. .. .. .. 8,711 10 2 Interest .. .. .. 565 7 6 Buildings .. .. .. .. 2,569 1 10 8,134 9 1 Small Farms Account — Sundry creditors — Land set aside under small £ s. d. Contribution for education Farms Plan .. .. 4,063 14 3 and old-age pensions .. 136,465 1 9 Rents accrued due .. 146 13 0 Departmental .. .. 0 5 0 4,210 7 3 Miscellaneous .. .. 181 4 10 National Endowment Trust Account .. 121,830 17 10 136,646 11 7 Sundry debtors for— Payments in advance — Rents .. .. 88,295 14 11 Rent .. .. .. 1,411 18 5 Royalties .. .. 4,656 16 5 Interest on sales .. .. 10 8 Coal rents .. .. 1,644 2 8 Royalties .. .. 8 10 1 Interest on sales .. 575 12 5 1,421 9 2 Principal instalments on Rents charged in advance .. .'. 49,693 311 buildings .. .. 173 16 9 Overpaid rents in suspense as a result of capital Departmental .. .. 10,935 0 4 reduction under Deteriorated Lands Act, Miscellaneous .. .. 35 1 4 1925 .. .. .. .. .. 422 10 6 106,316 410 Writings-ofi in suspense .. .. .. 1,454 2 4 Postponed rents — Revenue Account : Balance forward .. 64,966 11 4 Under Land Act .. 5,890 3 2 Under Mortgagors and Tenants Relief Act, 1932 485 1 0 =— 6,375 4 2 Interest on sales accrued but not due .. 612 8 2 Losses in suspense.. .. .. .. 1,454 2 4 Cash: Balance 31st March, 1936 .. .. 136,465 1 9 £4,273,988 0 2 £4,273,988 0 2 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief 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. The following comment is appended : The charges on land with respect to expenditure under section 47 of the Land for Settlements Act, 1925, or the corresponding provisions of any former Act, have not been abolished as required by section 17 (5) (b) of the Land Laws Amendment Act, 1927. —J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [PT. IV].

LANDS AND SURVEY DEPARTMENT—continued. NEW ZEALAND UNIVERSITY ENDOWMENT ACCOUNT (WESTLAND). Receipts and Payments Account for the Year ended 31st March, 1936. Receipts. £ s. d. £ s. d. Payments. £ s. d. Balance in Treasury Deposit Account Administration expenses .. .. .. 6 10 6 at Ist April, 1935 — Balance in Treasury Deposit Account Cash.. .. .. .. 834 17 8 at 31st March, 1936— £ s. d. Investments .. .. .. 2,300 0 0 Cash .. .. .. 1,056 10 8 3,134 17 8 Investments .. .. .. 2,300 0 0 Rents .. .. .. .. .. 136 3 5 3,356 10 8 Interest on investments .. .. .. 92 0 0 £3,363 1 1 £3,363 1 1 Revenue Account for the Year ended 31st March, 1936. Dr. £ s. d. Cr. £ s. d. Administration expenses under section 4, Land Laws Accrued rent .. .. .. .. .. 112 7 9 Amendment Act, 1927 .. .. .. 6 16 2 Interest on investments .. .. .. .. 92 0 0 Balance transferred to Capital Account .. .. 197 11 7 £204 7 9 £204 7 9 Balance-sheet as at 31 st March, 1936. Liabilities. £ s. d. £ s. d. Assets. £ s. d. Capital— Land .. .. .. .. .. 2,195 0 0 Balance at Ist April, 1935 .. 3,339 18 8 Sundry debtors for rent .. .. .. 0 0 6 Appropriation of land-values .. 1,995 0 0 Departmental debtor for administration expenses Transfer from Revenue Account .. 197 11 7 overpaid .. .. .. .. .. 056 5,532 10 3 Interest on investments accrued but not due .. 1119 Rents paid in advance .. .. .. .. 3 5 1 Cash in Treasury Deposit Account— £ s. d. Rents due but not accrued .. .. .. 27 3 1 Cash .. .. .. .. 1,056 10 8 Investments .. .. .. 2,300 0 0 3,356 10 8 £5,562 18 5 £5,562 18 5 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowler, Deputy Controller and Auditor-General. NORTH ISLAND EXPERIMENTAL DAIRY SCHOOL ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1936. Receipts. £ s. d. Payments. £ s. d. Balance in Treasury Deposit Account at Ist April, Cost of tree-planting .. .. .. .. 0 14 0 1935— £ s. d. Administration expenses .. .. .. 10 711 Cash .. .. .. 3,090 17 7 Payment to Massey Agricultural College for benefit Investments .. .. .. 8,500 0 0 Dairy Research Institute .. .. .. 526 0 0 11,590 17 7 Balance in Treasury Deposit Account Rents .. .. .. .. .. - 207 18 9 at 31st March, 1936 — £ s. d. Interest on investments .. .. .. ■ 340 0 0 Cash .. .. .. .. 3,101 14 5 Investments .. .. .. 8,500 0 0 11,601 14 ō £12,138 16 4 £12,138 16 4 Revenue Account for the Year ended 31st March, 1936. Dr. £ s. d. Gr. £ s . d. Administration expenses under section 4, Land Laws Accrued rent .. .. . . .. 191 0 0 Amendment Act, 1927 . . . . .. 10 711 Interest on investments .. . . .. .. 340 0 0 Payment to Massey Agricultural College for benefit Balance carried down .. .. .. .. 5711 of Dairy Research Institute .. .. .. 526 0 0 £536 7 11 £536 7 11 £ s. d. £ s. d. Balance brought down .. .. .. 5. 711 Balance from previous year .. .. .. 11,608 3 7 Appropriation of revenue receipts on account of expenditure on plantation .. .. .. 014 0 Balance .. .. . ■ .. ..11,602 1 8 £11,608 3 7 £11,608 3 7 Balance-sheet as at 31st March, 1936. Liabilities. £ s. cl. Assets. £ s. d. Capital .. .. .. .. .. 5,117 19 10 Leased land .. .. .. .. .. 4,900 0 0 Sundry creditors : Rents paid in advance .. 40 12 6 Plantation .. .. .. .. .. 217 19 10 Revenue Account— £ s. d. Interest on investments accrued but not due .. 40 19 9 Balance, Ist April, 1935 .. 11,608 3 7 Treasury Deposit Account— £ s. d. Deficiency for year .. .. 5 711 Cash .. .. .. .. 3,101 14 5 Investments .. .. .. 8,500 0 0 11,602 15 8 11,601 14 5 Less appropriation on account of expenditure on plantation 0 14 0 11,602 1 8 £16,760 14 0 £16,760 14 0 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [PT. IV].

LANDS AND SURVEY DEPARTMENT—continued. OTAGO BOYS' AND GIRLS' HIGH SCHOOL ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1936. Receipts. £ s.„ d. Payments. £ s. d. Balance in Local Bodies' Deposit Account of Receiver Administration expenses paid to Consolidated Fund of Land Revenue, Dunedin, as at Ist April, 1935.. 19 15 6 under section 4, Land Laws Amendment Act, 1927 18 17 8 Rents .. .. .. .. .. .. 490 9 2 Payments to Otago Boys' and Girls' High School Board of Governors .. .. .. .. 358 16 3 Cash in Local Bodies' Deposit Account of Receiver of Land Revenue, Dunedin, as at 31st March, 1936 .. 132 10 9 £510 4 8 £510 4 8 Revenue Account for the Year ended 31st March, 1936. Dr. £ s. d. Cr. £ s. d. Administration expenses due to Consolidated Fund Balance brought forward from previous year .. 67 9 11 under section 4, Land Laws Amendment Act, 1927 24 10 5 Accrued rents .. .. .. . . .. 418 111 Amount due to Otago Boys' and Girls' High School Balance carried forward .. .. .. .. 4174 Board of Governors .. .. .. .. 465 18 9 £490 9 2 £490 9 2 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. 8,626 7 6 Endowment lands .. .. .. 8,626 7 6 Rents charged in advance .. .. .. 104 1210 Sundry debtors for rent .. .. . . 99 15 6 Sundry creditors for administration expenses .. 6 12 6 Cash in Local Bodies' Deposit Account of Receiver of Otago Boys' and Girls' High School Board of Land Revenue, Dunedin, as at 31st March, 1936 132 10 9 Governors: Amount not yet paid over.. .. 125 18 3 Revenue Account : Balance carried forward .. 4 17 4 £8,863 11 1 £8,863 11 1 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief 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, 1936. Receipts. £ s. d. £ s. d. Payments. £ s. d. Cash on hand, Ist April, 1935, in Local Land for Settlements Account for roading-costs (secBodies' Deposit Account of the Re- tion 47, Land for Settlements Act, 1925) — ceiver of Land Revenue at — .. Principal .. .. .. .. .. 77143 Dunedin .. .. .. .. 656 0 7 Interest .. .. .. .. .. 163 18 3 Invercargill .. .. 621 4 1 Administration expenses paid to Consolidated Fund 1,277 4 8 (section 4, Land Laws Amendment Act, 1927) .. 137 19 0 Rents .. .. .. .. 5,792 9 2 Otago University Council (section 118 (1), Reserves Royalties .. .. .. .. .. 261 10 0 and other Lands, &c., Act, 1917) .. .. 5,242 14 10 Dunedin Athenaeum (Otago Museum Act, 1877) .. 85 12 0 Cash on hand. 31st March, 1936, in Local Bodies' Deposit Account of the Receiver of Land Revenue at — £ s. d. Dunedin .. .. .. .. 951 1 0 Invercargill . . .. . . 672 4 6 1,623 5 6 £7,331 3 10 £7,331 3 10 Kevenue Account for the Year ended 31st March, 1936. Dr. £ s. d. Cr. £ s. d. Administration expenses .. .. .. 151 7 3 Accrued rent .. .. .. .. .. 8,076 10 4 Interest on loans under section 47 of Land for Settle- Accrued royalties .. .. .. .. 261 10 0 ments Act, 1925 .. .. .. .. 85 4 3 Remission of rent .. .. .. 2,242 0 0 Writings off in suspense . . .. .. 9 8 9 Balance carried down .. .. .. 5,850 0 1 £8,338 0 4 £8,338 0 4 Appropriation of revenue— £ s. d. £ s. d. Otago University Council under section 118 (1), Balance brought forward from previous year .. 4,287 4 8 Reserves and other Lands, &c., Act, 1917 .. 5,575 7 5 Balance brought down .. .. .. 5,850 0 1 Dunedin Athenaeum under Otago Museum Act, 1877 .. .. .. .. .. 85 12 0 Revenue appropriated to repay loan moneys, section 47 of Land for Settlements Act, 1925 .. 77 14 3 Balance carried forward .. .. .. 4,398 11 1 £10,137 4 9 £10,137 4 9

B.—l [PT. IV],

LANDS AND SURVEY DEPARTMENT—continued. OTAGO UNIVERSITY ENDOWMENT ACCOUNT—continued. Balance-sheet as at 31st Maech, 1936. Liabilities. £ s. d. Assets. £ 8. d. £ s. d. Capital .. .. .. .. .. 128,718 15 11 Endowment lands— Loan for roading, section 47, Land Leased land .. .. 129,656 0 0 for Settlements Act, 1925 — £ s. d. Unleased land .. .. 760 0 0 Advances .. .. .. 1,657 5 1 130,416 0 0 Principal instalments .. .. 39 19 0 Sundry debtors for rents .. .. 7,557 5 6 Interest .. .. .. 66 11 9 Cash on hand, 31st March, 1936, 1,763 15 10 in the Local Bodies' Deposit Sundry creditors — Account of the Receiver of Administration expenses (depart- Land Revenue at— mental) .. .. .. 29 16 4 Dunedin .. .. .. 951 1 0 Otago University Council amount Invercargill .. . . 672 4 6 not yet paid over .. .. 1,550 13 2 1,623 5 6 Amount due to Dunedin Athenaeum under Otago Museum Act, 1877 .. .. .. 42 16 0 Rents charged in advance .. 3,092 2 8 4,715 8 2 Revenue Account : Balance carried forward .. 4,398 11 1 £139,596 11 0 £139,596 11 0 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief 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. Fowleb, Deputy Controller and Auditor-General. PRIMARY EDUCATION ENDOWMENT DEPOSIT ACCOUNT. Receipts and Payments Account fob the Yeab ended 31st Maech, 1936. Receipts. £ s. d. £ s. d. Payments. £ s. d. Balance — Payments for primary education purposes .. 106,451 7 6 Cash in Deposit Account .. 14,735 17 10 Administration expenses .. .. .. 5,263 12 4 Investment Account . . 11,850 0 0 Maintenance and repairs .. .. .. 203 5 6 26,585 17 10 Survey costs, &c. .. .. .. .. 861 15 5 Rents, &c., under section 30, Education Reserves Balance— £ s. d. Act, 1928 .. .. .. .. 111,977 7 8 Cash in Deposit Account .. 19,761 1 0 Interest on cash and investments held by the Investment Account.. . . 11,850 0 0 Public Trustee .. .. .. .. 802 13 1 31,611 1 0 Sales under section 27, Education Reserves Act, 1928 .. .. .. .. .. 4,542 3 2 Interest on sales .. .. .. .. 9 0 0 Interest on investments .. . . . . 474 0 0 £144,391 1 9 £144,391 1 9 Revenue Account fob the Yeab ended 31st Maech, 1936. Dr. £ s. d. Cr. £ s. d. Administration expenses .. .. .. 5,604 9 2 Accrued rents .. .. .. .. 116,556 2 1 Maintenance and repairs .. .. .. 127 10 2 Accrued royalties .. .. .. .. 408 10 6 Survey costs, &c. .. .. .. .. 144 13 1 Accrued interest on sales .. .. .. 108 18 11 Remissions of rents, &c., granted— £ s. d. Interest on improvements under section 42, ReLand Act, 1924 .. .. 9,866 9 10 serves and other Lands Disposal Act, 1923 .. 236 5 0 Mortgagors' and Tenants Relief Interest on cash and investments held by the Public Act, 1933 .. .. .. 2,441 18 6 Trustee .. .. .. '.. .. 771 5 11 Deteriorated Lands Act, 1925 .. 44 19 4 Interest on investments .. .. .. 474 0 0 12,353 7 8 Depreciation reserve on buildings .. .. 24 11 0 Irrecoverable rents .. .. .. .. 557 16 4 Interest under section 20, Discharged Soldiers Settlement Amendment Act, 1923 .. .. 20 1 8 Balance carried down .. .. .. 99,722 13 4 £118,555 2 5 £118,555 2 5 £ s. d. £ s. d. Payments for primary education purposes .. 106,451 7 6 Balance from previous year .. .. .. 64,156 17 4 Balance .. .. .. .. .. 57,42832 Balance brought down .. .. .. 99,722 13 4 £163,879 10 8 £163,879 10 8

B.—l [PT. IV].

LANDS AND SURVEY DEPARTMENT—continued. PRIMARY EDUCATION ENDOWMENT DEPOSIT ACCOUNT—continued. Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. Capital .. .. •• •• 2,480,318 9 8 Endowment lands— £ s. d. £ s. d. Public Works Fund: Roading (section 17, Land Leased.. .. .. 2,358,410 14 3 Laws Amendment Act, 1927) . . .. 3,741 19 2 Unleased .. .. 70,569 18 7 Discharged Soldiers Settlement Ac- Land for Settlements Account : Merged interest under count, section 6, Land section 20, Discharged Soldiers Laws Amendment Act, Settlement Amendment Act, 1929.. .. .. 177 19 1 1923 — £ s. d. 2,429,158 11 11 Advances . . .. . . 380 14 10 Buildings (included in the Principal instalment .. .. 126 12 6 capital value of leases) .. 2,359 9 11 Interest .. • • .. 52 10 3 Less Depreciation Reserve 290 10 4 559 17 7 2,068 19 7 Sundry creditors — Buildings (purchase-price not yet payable) .. 5,306 17 1 Miscellaneous . . .. 72 4 3 Improvements: Section 42, Reserves and other Departmental .. .. 2,036 11 7 Lands Disposal Act, 1923 .. .. 611 17 10 2,108 15 10 Sundry debtors— £ s. d. Rents due but not accrued .. .. .. 22,982 2 4 Rents, &c. .. .. 66,349 18 7 Amounts paid in advance — Royalties .. .. 1,221 7 9 Rents .. .. 1,577 8 4 Sales of land .. .. 120 0 6 Royalties .. .. .. 9 0 0 Principal instalments on 1,586 8 4 buildings .. .. 329 0 11 Deteriorated lands: Suspense Account .. 87 9 6 Interest on cash and investWritings off in suspense .. .. • . 566 0 3 ments .. .. .. 23 13 3 Revenue Account: Balance carried forward .. 57,428 3 2 Departmental .. .. 13 6 6 68,057 7 6 Postponed rents— Land Act, 1924 .. .. 8,109 14 3 Mortgagors' and Tenants Relief Act, 1933 .. .. 1,950 14 1 10,060 8 4 Interest accrued but not due — Investments . . .. 57 2 9 Sales of buildings .. .. 23 4 6 80 7 3 Losses in suspense . . .. .. 566 0 3 Cash and investments with Public Trustee .. 21,857 15 1 Cash in Consolidated Fund Deposits Account — £ s. d. Cash .. .. .. 19,761 1 0 Investments .. .. 11,850 0 0 31,611 1 0 £2,569,379 5 10 £2,569,379 5 10 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief 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. The following comment is appended : The charges on land with respect to expenditure under section 47 of the Land for Settlements Act, 1925, or the corresponding provisions of any former Act, have not been abolished as required by section 17 (5) (b) of the Land Laws Amendment Act, 1927. —J. H. Fowler, Deputy Controller and Auditor-General. SECONDARY EDUCATION ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1936. Receipts. £ s. d. £ s. d. Payments. £ s. d. Balance in Treasurv Deposit Ac- Administration expenses .. .. .. 592 6 3 count at Ist April, 1935— Repairs and maintenance .. .. .. 84 2 11 Cash .. .. •• 5,784 17 9 Payments to secondary schools .. .. 12,187 0 9 Investments .. .. .. 600 0 0 Balance in Deposit Account at 31st 6,384 17 9 March, 1936— £ s. d. Rents under section 30, Education Reserves Act, Sales of land .. .. .. 1,256 12 6 1928 .. .. .. .. 12,927 2 3 Rents, &c. .. .. .. 5,243 14 9 Interest on cash held by the Public Trustee .. 27 17 2 6,500 7 3 Interest on investments .. • • • • 24 0 0 £19,363 17 2 £19,363 17 2 Revenue Account for the Year ended 31st March, 1936. Dr. £ s. d. Or. £ s. d. Administration expenses .. •• 628 711 Accrued rent, &c. .. .. .. .. 12,883 12 6 Repairs and maintenance ■. ■ • • • 84 2 II Interest on cash held by the Public Trustee . . 27 17 2 Remissions of rent. &c.— £ s. d. Interest on investments .. 24 0 0 Land Act, 1924.. .. . . 361 12 6 Mortgagors and Tenants Relief Act, 1933.. .. .. •• 78 9 3 440 1 9 Balance carried down.. .. 11,782 17 1 £12,935 9 8 £12,935 9 8 £ s. d. £ s. d. Payments to secondary schools .. •• 12,187 0 9 Balance from previous year .. .. .. 7,721 610 Balance carried forward .. .. .. 7,317 3 2 Balance brought down ~ ~ •• 11,782 17 1 £19,504 3 11 £19,504 3 11

9 —B. 1 [PT. IV].

B.—l [PT. IV],

LANDS AND SURVEY DEPARTMENT —continued. SECONDARY EDUCATION ENDOWMENT ACCOUNT—continued. Balance-sheet as at 31st Mabch, 1936. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Capital .. .. .. .. 210,794 12 9 Endowment lands— Appreciation in land values .. .. .. 50,977 7 3 Leased .. .. .. 239,861 10 7 Public Works Fund: Roading (section 17, Land Unleased .. .-. .. 21,852 9 6 Laws Amendment Act, 1927) .. .. 2,235 17 11 - ' 261 714 0 1 Sundry creditors — £ s. d. Sundry debtors for rent .. .. .. 5*201 19 7 Rents .. .. .. 238 6 11 Postponed rent — Departmental .. . . .. 254 13 3 Land Act, 1924 .. .. 462 4 9 493 0 2 Mortgagors and Tenants Relief Rents due but not accrued .. .. .. 2,898 18 9 Act, 1933 .. .. 61 6 4 Deteriorated Lands Act, 1925: Suspense Account 22 0 0 523 n l Writings off in suspense .. .. .. 9 2 6 Interest accrued but not due on investments .. 217 10 Revenue Account: Balance carried forward .. 7,317 3 2 Losses in suspense .. .. .. .. 9 2 6 Cash held by Public Trustee .. .. .. 796 4 2 Cash in Treasury Deposit Account at 31st March, 1936— £ s. d. Sales of land .. .. 1,256 12 6 Rents, &c. .. .. 5,243 14 9 6,500 7 3 £274,748 2 6 £274,748 2 6 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief 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. The following comment is appended : The charges on land with respect to expenditure under section 47 of the Land for Settlements Act, .1925, or the corresponding provisions of any former Act, have not been abolished as required by section 17 (5) (b) of the Land Laws Amendment Act, 1927.— J. H. Fowler, Deputy Controller and Auditor-General. TARANAKI SCHOLARSHIP ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1936. Receipts. £ s. d. Payments. £ s. d. Balance in Treasury Deposit Account at Ist April, Administration expenses under section 4, Land Laws 1935 .. .. .. . . .. 445 18 0 Amendment Act, 1927 .. .. .. 49 4 2 Bents • ■ • • • ■ ■ • • • 984 3 5 Public Trustee under section 22, New Zealand University Amendment Act, 1914 .. .. 913 6 10 Balance in Treasury Deposit Account at 31st March, 1936 .. .. .. .. .. 467 10 5 £1.430 1 5 £1,430 1 5 Revenue Account for the Year ended 31st March, 1936. Dr. £ s. d. Or. £ Si Administration expenses under section 4, Land Laws Accrued rent .. .. .. .. .. 938 19 2 Amendment Act, 1927, and section 31 (2), Land Laws Amendment Act, 1929 .. .. .. 49 4 2 Balance carried down .. .. .. .. 889 15 0 £938 19 2 £938 19 2 £ s. d. £ s# ,j Balance brought forward from previous year .. 189 17 9 Balance brought down .. .. .. 889 15 0 Amount due to Public Trustee in terms of section 22, Balance carried forward .. ~ 235 2 0 New Zealand University Amendment Act, 1914 934 19 3 £1,124 I 7 0 £1,124 17 0 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Capital .. .. .. .. .. 19,343 16 8 Endowment lands — Public Trustee —Amount not yet paid over . .. 467 10 5 Leased .. .. 19 331 6 8 Rents due but not accrued .. .. .. 235 0 0 Unleased .. !! ! "1210 0 Sundry creditors —Rents paid in advance .. 0 2 0 19 343 jg 8 ; Revenue Account—Balance carried forward .. 235 2 0 Cash in Treasury Deposit Account at 31st March, 1936 ~ ~ .. .. .. 467 10 5 £2<L046 9 1 £20,046 9 1 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby—J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [PT. IV].

LANDS AND SURVEY DEPARTMENT —continued. VICTORIA COLLEGE ENDOWMENT ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1936. Receipts. £ s. d. Payments. £ s. d. Balance in Treasury Deposit Account at Ist April, Administration expenses .. .. .. 4 0 1 1935 .. .. .. .. .. 5 3 7 Victoria College Council .. .. .. 54 5 3 Rents .. .. .. .. .. 80 1 3 Balance in Treasury Deposit Account at 31st March, 1936 .. .. .. .. .. 26 19 6 £85 4 10 £85 4 10 Revenue Account for the Year ended 31st March, 1936. Dr. £ s. d. Or. £ g. d. Administration expenses under section 39, Victoria Accrued rent .. .. .. .. . . 133 5 o College Act, 1905 .. .. .. .. 401 Balance carried down .. .. .. .. 129 4 11 £133 5 0 £133 5 0 Victoria College Council — Amount due under £ s. d. £ s. d. section 39, Victoria College Act, 1905 .. .. 76 1 2 Balance from previous year .. .. .. 238 14 I Balance carried forward .. .. .. 291 17.10 Balance brought down .. .. .. 129 4 11 £367 19 0 £367 19 0 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 2,665 0 0 Leased land .. .. .. .. ..2,66500 Victoria College Council: Amount not yet paid over 26 19 6 Sundry debtors for rent .. .. . . 347 8 3 Rents due but not accrued .. .. .. 55 10 5 Cash in Treasury Deposit Account at 31st March, Revenue Account: Balance carred forward .. 291 17 10 1936 .. .. .. .. .. 26 19 6 £3,039 7 9 £3,039 7 9 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. — J. H. Fowler, Deputy Controller and Auditor-General. WANGANUI HARBOUR ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1936. Receipts. £ s. d. Payments. £ s. d. Rents .. .. .. .. 41 19 9 Wanganui Harbour Board under Wanganui Harbour Endowment, &c., Act, 1877 . . .. .. 39 17 9 Consolidated Fund : Administration expenses under section 4, Land Laws Amendment Act, 1927 .. 22 0 £41 19 9 £41 19 9 Revenue Account for the Year ended 31st March, 1936. Dr. £ s. d. £ s. d. Administration expenses due to Consolidated Fund Accrued rents .. .. .. .. 42 8 6 under section 4, Land Laws Amendment Act, 1927 22 0 Balance carried down .. .. .. .. 40 6 6 £42 8 6 £42 8 6 £ s. d. £ s . d. Balance from previous year .. .. .. 7 10 0 Balance brought down .. .. .. .. 40 6 6 Amount due to the Wanganui Harbour Board under Balance carried forward .. .. .. .. 7 13 Wanganui Harbour Endowment, &0., Act, 1877 .. 39 17 9 £47 7 9 £47 7 9 Balance-sheet as at 31st March, 1936. 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 .. .. .. .. 2 18 9 Revenue Account: Balance carried forward .. 7 13 £833 10 0 £833 10 0 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief 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. WANGANUI RIVER TRUST ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1936. Receipts. £ s. d. Payments. £ s. d. Balance at Ist April, 1935 .. .. .. 25 0 6 Consolidated Fund — Administration expenses, seeRents .. .. ... .. .. .. 578 19 11 tion 6, of the Wanganui River Trust Act, 1891 .. 25 5 0 Principal instalments in respect of sales .. .. 216 9 Wanganui River Trust under Wanganui River Interest instalments in respect of sales, &c. .. 23 14 5 Trust Act, 1891 . . . . .. .. 479 18 10 Interest on loan repayments under section 47, Land for Settlements Act, 1925 .. .. .. 125 7 9 £630 II 7 £630 11 7 Revenue Account for the Year ended 31st March, 1936. Dr. £ s. d. Cr. £ s. d. Administration expenses due to Consolidated Fund Accrued rent .. .. .. . • • • 600 17 2 under section 6of the Wanganui River Trust Act, Accrued interest .. .. .. .. 12 19 1 1891.. .. .. .. .. 24 0 2 Proceeds, sale of land .. .. . . . . 216 9 Interest on loans under section 47, Land for Settlements Act. 1925 .. .. .. .. 93 18 3 Writings off in suspense .. .. .. . . 7 8 7 Balance carried down .. .. .. 491 6 0 £616 13 0 £616 13 0 £ s. d. £ s. d. Balance from previous year .. . . . . 332 16 6 Balance brought down .. .. .. .. 491 6 0 Amount due to Wanganui River Trust under Wanga- Balance carried forward .. .. .. .. 296 810 nui River Trust Act, 1891 .. .. .. 454 18 4 £787 14 10 £787 14 10 Balance-sheet as at 31st March, 1936. Liabilities. Assets. £ s. d. Endowment lands — £ s. d. £ s. d. Capital .. .. .. .. •• 13,729 12 7 Leased land .. .. .. 14,650 9 2 Loan for roading, section 47, Land for Settlements Unleased land .. .. 1,293 10 0 Act, 1925— 15,943 19 2 £ s. d. Sundry debtors for — Advances .. .. .. 2,059 19 3 Rents .. .. .. 558 18 4 Principal instalments .. .. 390 0 9 Sales (not yet payable).. .. 234 3 9 Interest .. .. .. 807 17 8 Principal instalments on sale . . 19 8 3,257 17 8 Interest on sales .. .. 6 9 7 Sundry creditors — 801 I 4 Rents charged in advance .. 152 0 0 Interest on sales accrued but not due . . .. 3 4 0 Rents paid in advance .. .. 3 3 2 Rents postponed (under Mortgagors and Tenants' 155 3 2 Relief Act, 1933) .. .. .. 98 0 1 Revenue Account: Balance carried forward .. 296 8 10 £17,142 13 5 £17,142 13 5 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H Fowler, Deputy Controller and Auditor-General. WAIROA HARBOUR ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1936. Receipts. £ s. d. Payments. £ s. d. Rents .. .. .. .. . • • • 8 410 Administration expenses .. . . .. ..084 " Thirds " and " Fourths " under Land Act, 1924 .. 2 0 3 Amount paid to Wairoa Harbour Board under section 31, Reserves and other Lands Disposal and Public Bodies Empowering Act, 1915 .. .. .. 516 3 £8 4 10 £8 4 10

B.—l [PT. IV].

LANDS AND SURVEY DEPARTMENT —continued. WAIROA HARBOUR ENDOWMENT ACCOUNT —continued. Revenue Account foe the Year ended 31st March, 1936. Dr. £ s. d. Gr. £ s. dAdministration expenses .. .. •• ..0 8 4 Accrued rents Remissions .. • ■ • • ■ • • • 136 17 3 " Thirds," " Fourths," &c., deducted under section 136, Land Act, 1924 .. . • • • • ■ 2 0 3 Balance carried down .. .. • • • • 0 4 2 £139 10 0 £139 10 0 Amount duo to Wairoa Harbour Board under sec- £s. d. £ ■' ' tion 31, Reserves and other Lands Disposal and Balance from previous year .. .. .. 360 11 7 Public Bodies Empowering Act, 1915 .. .. 516 3 Balance brought down .. .. .. .. 0 4 2 Balance carried down .. • • • • • • 354 19 6 £360 15 9 £360 15 9 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. •• •• •• 3,100 0 0 Endowment lands .. .. .. 3,100 0 0 Rents charged in advance .. .. • • 34 17 6 Sundry debtors for rent .. .. .. 389 17 0 Revenue Account —Balance carried forward .. 354 19 6 £3,489 17 0 £3,489 17 0 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief 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. WAIPIATA-HAMILTONS LIBRARY ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1936. Receipts. £ s. d. Payments. £ s. d. Rents .. • • • • • ■ .. 13 10 8 Trustees of Waipiata-Hamiltons Library under section 93, Reserves and other Lands Disposal and Public Bodies' Empowering Act, 1917 .. 12 17 2 Administration expenses to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. 0 13 6 £13 10 8 £13 10 8 Revenue Account for the Year ended 31st March, 1936. Dr. £ s. d. Or. £ s. d. Balance brought forward . . .. • • ..3 7 8 Accrued rent . . .. .. .. .. 13 10 8 Amount due to trustees of Waipiata-Hamiltons Library Balance carried forward .. .. • .. .. 3 7 8 under section 93, Reserves and other Lands Disposal and Public Bodies Empowering Act, 1917 .. .. 12 17 2 Administration expenses due 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, 1936. Liabilities. £ s. d. Assets. £ s. d. Capital • ■ • • • ■ • • • ■ 338 13 2 Endowment land . . .. .. .. 338 13 2 Rents charged in advance .. . • • • 3 7 8 Revenue Account —Balance carried forward .. 3 7 8 £342 0 10 £342 0 10 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief 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].

MISCELLANEOUS ADVANCES FROM THE CONSOLIDATED FUND. Income and Expenditure Account for the Year ended 31st March. 1936. . Expenditure. £ s. d. Income. £ s d Excess of income over expenditure .. .. 13,880 16 4 Interest on advances .. .. .. .. 13,833 11 2 Surplus from Waitangi Land Settlement Association 47 5 2 £13,880 16 4 £13,880 16 4 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets Advances from Consolidated Fund .. .. 709,562 12 1 Advances to— * £ s d £ s d Writings-off in Suspense .. .. .. 1,259 10 8 State Forests Account .. 87 405 3 4 Treasury Adjustment Account .. .. 5,330 17 5 South 1 a n d Electric-power Excess of income over expenditure .. .. 13,880 16 4 Board .. .. .. 12,000 0 0 Rural Intermediate Credit Board .. .. .. 400,850 0 0 Land-settlement associations.. 202,366 15 7 Sundry .. .. .. 6,940 13 2 709,562 12 1 Interest accrued .. .. .. .. 24 11 10 Interest due and unpaid .. .. .. 19,039 14 5 Suspense Account .. .. .. .. 1,259 10 8 Sundry debtors .. .. .. .. 147 7 6 £730,033 16 6 £730,033 16 6 B. C. Ashwin, M.Com., A.R.A.N.Z., Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. IV].

MAIN HIGHWAYS ACCOUNT. REVENUE FUND. Income and Expenditure Account for the Year ended 31st March, 1936, and Total to Date.

Total since j Total since i-> ydijm r»TnpTT"i? u 1 Total for Inception of Main ! Total for Inception of Main EXPENDITURE Year 1935-36. : Highways Act, 1922, j INCOME. Year 1935-36. Highways Act, 1922, to 31/3/36. | to 31/3/36. Net expenditure on maintenance, repairs, &c., of main highways :— Highway District — £ s. d. £ s. d. Income from — £ s. d. £ s. d. No. 1 .. .. .. .. .. .. .. 85,235 0 10 571,115 14 6 Motor-registration licenses, fees, and fines (section 24, Motor-vehicles No. 2 .. .. .. .. .. .. .. 171,198 4 11 1,062,904 8 5 j Act,1924).. .. .. .. .. .. .. 421,951 13 4 3,930,2 52 2 2 No. 3 .. .. .. .. .. .. .. 100,798 19 11 467,692 18 5 Less Commission on collection by Post and Telegraph Department — No. 4 .. .. .. .. .. .. .. 52,607 18 1 358,633 7 2 £ s. d. No. 5 .. .. .. .. .. .. .. 78,033 4 11 626,469 10 1 Motor-registration fees and licenses .. .. 17,324 1 5 No. 6 .. .. .. .. .. .. .. 52,998 6 9 395,956 12 7 Fees for registration of change of ownership .. 7,021 19 0 i No. 7 .. .. .. .. .. .. .. 47,243 13 0 448,218 14 3 1 24,346 0 5 197,504 10 9 No. 8 .. .. .. .. .. .. .. 49,800 4 0 376,962 15 7 ! No. 9 .. .. .. .. .. .. .. 65,379 4 7 545,694 17 1 397,605 12 11 3,732,747 11 5 No. 10 .. .. .. .. .. .. .. 67,994 7 2 467,560 18 11 Interest from investments of £ s. d. Construction Fund .. .. .. .. 848 13 10 Totals for North Island .. .. .. .. 771,289 4 2 5,321,209 17 0 Revenue Fund .. .. .. .. 141 11 1 990 4 11 216,146 5 5 No. 11 .. .. .. .. .. .. .. 62,598 13 11 453,105 14 6 Interest from local authorities on plant purchased on their behalf .. 889 2 10 21,208 6 2 No. 12 .. .. .. .. .. .. .. 104,566 8 5 807,820 9 6 Interest on advances to local authorities .. .. .. .. 3,448 15 11 22,525 14 11 No. 13 .. .. .. .. .. .. .. 17,224 12 2 202,614 9 6 Mileage Tax (Finance Act, 1931-32 (No. 2), section 19) .. .. 1,615 14 11 4,032 18 9 No. 14 .. .. .. .. .. .. .. 47,935 6 0 330,303 16 11 Miscellaneous receipts .. .. .. .. .. .. 188 0 7 1,579 16 7 No. 15 .. .. .. .. .. .. .. 60,851 10 9 414,288 3 10 Motor-spirits tax (section 9, Motor-spirits Taxation Act, 1927) .. 1,449,124 18 5 7,918,280 1 10 No. 16 .. .. .. .. .. .. .. 44,776 17 6 265,901 10 0 Tire-tax (sections 13 and 14, Main Highways Act, 1922) .. .. 93,308 9 11 1,921,241 15 4 No. 17 .. .. .. .. .. .. .. 40,400 9 8 276,469 18 5 Transfer from Consolidated Fund (section 14, Main Highways Act, 1922) .. 210,000 0 0 No. 18 .. .. .. .. .. .. .. 40,535 11 4 304,049 17 3 Rent of and tolls from ferries .. .. .. .. .. .. 2,081 10 6 Totals for Dominion .. .. .. .. 1,190,178 13 11 8,375,763 16 11 Administration — Administration expenses (including salaries, travellingexpenses, office rents, printing, stationery, postages, and £ s. d. miscellaneous expenses) .. .. .. .. 52,354 12 8 .. 376,409 0 7 Fees and travelling - expenses of members of the Main Highways Board other than Government members .. 983 14 0 .. 14,798 14 7 Miscellaneous expenses — Advertising, maps, rent of halls, traffic tallies, transport of samples, depreciation of furniture, &c. .. .. 83 II 7 .. 5,111 10 1 Compensation under section 3, Public Works Amendment Act, 1925 .. .. .. .. .. .. .. 1,015 1 6 Exchange on remittances .. .. .. .. 1,920 2 11 .. 1,920 2 11 Petrological laboratory and other experimental work, Expenses of .. .. .. .. .. 1,389 10 3 .. 8,142 12 0 Total administration .. .. .. 56,731 11 5 407,397 1 8 Carried forward .. .. .. .. .. .. 1,246,910 5 4 8,783,160 18 7 Carried forward .. .. .. .. .. 1,947,171- 0 5 14,049,844 0 11

B.—l [PT. IV].

MAIN HIGHWAYS ACCOUNT— continued. REVENUE FUND— continued. Income and Expenditure Account for the Year ended 31st March, 1936, and Total to Date —continued.

T , , . T Total since Total since EXPENDITURE. IncejjtionofMam INCOME Total for Inception of Main \ ear 1935-36. Highways Act 1922, AJN j year 1935-36. i Highways Act, 1922, ! | to 31/3/36. | | ! to 31/3/36. £ s. d. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. .. .. 1,246,910 5 4 8,783,160 18 7 Brought forward .. .. .. .. .. 1,947,171 0 5 14,049,844 0 11 Loan charges — £ s. d. Charges and expenses of raising loans, management charges of Consolidated Stock on account of Construction Fund, &c. .. .. .. .. .. .. 164 14 0 .. 48,83118 9 Interest on amount appropriated out of Public Works Fund and paid into Main Highways Account Construction Fund .. .. .. .. .. 6.1,300 0 0 .. 367, 800 0 0 Interest on loans, recoupment to Consolidated Fund (section 4, Finance Act, 1919) .. .. .. 119,105 6 1 .. 834,963 11 3 Transfer to reserve for redemption of main highway securities .. .. .. .. .. 85,419 0 0 .. 499,635 0 0* Payment to local authorities in commutation of toll-gate charges (Finance Act, 1925, section 20) .. .. 1,663 8 10 .. 24,295 6 3 Payment to Wellington City Council in commutation of fees chargeable in respect of motor-vehicles using Hutt Road (Finance Act, 1927 (No. 2), section 33) .. 23,998 19 8 .. 181,610 9 8 Total loan charges .. .. .. 291,651 8 7 1,957,136 5 11 Subsidies, «fee., in respect of other than main highways — Municipal Corporations (Municipal Corporations Act, 1933, section 71) .. .. .. .. .. 24,655 8 8 .. 149,750 12 5 County Councils and other local authorities (Finance Act, 1930, section 37) .. .. .. .. .. 160,199 12 2 .. 965,742 1 5 Subsidies to County Councils for rebate to ratepayers (Finance Act (No. 4), 1931, section 45) .. .. .. • .. 253,892 12 1 Subsidy on rates levied on farming land (Finance Act 1935, section 20) .. .. .. .. 186,117 3 9 .. 364,363 10 9 Maintenance and construction of roads giving access to outlying areas (Finance Act (No. 3), 1931) .. .. .. .. 45,918 8 8 Total subsidies .. .. .. 370, 972 4 7 1,779, 667 5 4 1,909,533 18 6 12,519,964 9 10 Transfers to Construction Fund .. .. .. .. .. 3,000 0 0 1,503,000 0 0 1,912,533 18 614,022,964 9 10 Balance, being excess of income over expenditure, carried to general balance-sheet .. .. .. .. .. .. .. 34,637 1 11 26,879 11 1 1,947,171 0 5 14,049,844 0 11 1,947,171 0 5 14,049,844 0 11 * Excludes £53,256 19s. 5d. interest credited. Note. —No charge for the cost of exchange on interest payments made in London is included in the accounts.

B.—l [PT. IV]

MAIN HIGHWAYS ACCOUNT— continued. CONSTRUCTION FUND—CAPITAL ACCOUNT. Income and Expenditure for the Year ended 31st March, 1936, and Total to Date.

10— B. 1 [Pt. IV];

Total since Total since Total for Year Declaration of nsrrnwis Total for Tear Declaration of EXPENDITURE. 1935-36. Main Highways INCOME. 1935-36. Mam HlghwayB (9/6/24). (9/6/24). Net expenditure on construction and improvement of main highways — Highway District £ s. d. £ s. d. Loans raised under Mam Highways Act, 1922 — No. 1 .. .. .. .. .. .. .. 43,201 1 6 673,957 1 10 Stock and Debentures issued £ s. d. £ s. d. No. 2 .. .. .. .. •• •• 68,069 12 9 880,122 19 9 At 3 per cent, interest .. .. .. .. .. 150,000 0 0 266,365 0 0 No. 3 .. .. .. .. •• •• •• 4,319 2 4 180,301 2 2 At 3i per cent, interest .. .. .. .. .. .. 108,295 0 0 No. 4 .. .. .. .. .. .. .. 26,225 13 4 403,792 10 10 • At 3j per cent, interest .. .. .. .. 403,000 0 0 No 5 .. .. .. .. .. 14,788 19 7 299,699 16' 0 At 4 per cent, interest .. .. .. .. .. .. 1,750,980 0 0 No! 6 !! !! .. .. .. .. .. 10,535 19 2 350,079 18 7 At U per cent, interest .. .. .. .. .. .. 542,004 10 10 No. 7 .. .. .. .. •• •• •• 15,070 14 6 358,446 18 4 At 5j per cent, interest .. .. .. .. 17,000 0 0 No. g ,. .. .. .. .. .. .. 6,274 9 0 214,839 2 1 At 5f per cent, interest .. .. .. .. .. .. 6,250 0 0 No! 9 .. .. .. .. .. .. ■■ 30,185 5 4 605,290 8 6 Securities redeemed, Loans Redemption Account .. .. .. 5,000 0 0 No! 10 .. .. .. •• •• 17,084 2 6 232,693 18 10 Consolidated Fund —Public Debt Redemption Fund .. .. .. 55,720 0 0 Totals for North Island 235,755 0 0 4,199,223 16 11 3,154,614 10 10 No. 11 .. .. .. .. ■ • ■ • • • 23,430 9 8 184,908 18 0 Receipts under section 15, Finance Act, 1923, from Public Works Fund, No. 12 .. .. .. .. •• 13,054 3 7 168,528 11 10 General Purposes Account (at 5 per cent, interest) .. .. .. .. 1,226,000 0 0 No. 13 .. .. .. .. .. •• 5,196 17 1 168,439 7 7 Transfer from Revenue Fund .. .. .. .. .. 3,000 0 0 1,503,000 0 0 No. 14 .. .. .. .. . • •• •• 36,994 7 1 339,835 1 9 Temporary transfers from other accounts .. .. .. .. 100,000 0 0 100,000 0 0 No' 15 .. .. .. •• 17,406 10 0 176,722 6 3 Balance, being excess of expenditure over income, carried to general No' 16 " .. ■■ •• ■■ 35,393 19 3 196,141 5 9 balance-sheet .. .. .. .. .. .. •• 175,024 1 1 13,390 12 2 No 17 . .. •• •• 3,221 10 4 380,510 4 3 No. 18 .. .. .. •• •• 57,571 4 1 164,185 10 8 Totals for Dominion .. .. •• •• 428,024 1 1 5,978,495 3 0 Premium on conversion of loans .. .. .. •• •• •• 18,510 0 0 428,024 1 1 5,997,005 3 0 428,024 1 1 5,997,005 3 0

B.—l [Pt. IV].

MAIN HIGHWAYS ACCOUNT— continued. General Balance-sheet as at 31st March, 1936.

Note.—No liability is included for interest on loans redeemed out of Public Debt Redemption Fund. T. A. Babkow, A.R.A.N.Z., Accountant, Public Works Department. J. Wood, Chairman, Main Highways Board. I hereby certify that the Income and Expenditure Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon. The following comment is appended: A Reserve of £547,891 19s. 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.—J. H. Fowler, Deputy Controller and Auditor-General.

LIABILITIES. Fmd." 6 Total. 1 ASSETS. 0 " Total - Revenue Fund — £ s. d. £ s. d. £ s. d. Cash in Public Account — £ s. d. £ s. d. £ s. d. Excess of income over expenditure for 1935-36 .. 34,637 1 11 At call .. .. .. .. .. .. 87 522 17 0 1 868 5 7 89 391 2 7 Less Balance at 31/3/35 .. .. .. 7,757 10 10 Sundry debtors Public Works Department .. .. .. .. 1,684 2 4 1,254 8 0 2,938 10 4 26,879 11 1 .. 26,879 11 1 Other Government Departments .. .. .. 5,378 3 11 2,063 5 0 7,441 8 11 Sundry creditors— Non-departmental .. .. .. .. .. 3,961 17 0 3,870 10 4 7,832 7 4 Public Works Department .. .. .. 5,119 0 7 2,417 15 0 7,536 15 7 Advances to local authorities (Main Highways Amendment Other Government Departments .. .. 1,936 16 5 669 11 8 2,606 8 1 Act, 1926, section 2) .. .. .. .. .. 89,797 3 11 .. 89,797 3 11 Nou-d-epartmental .. .. .. .. 141,565 18 3 44,990 19 5 186,556 17 8 Advance on subsidies (Finance Act, 1930, sections 37 and 39, Interest accrued on loans _ .. .. .. 28,471 6 5 .. 28,471 6 5 and Finance Act, 1932, section 36) .. .. .. 3,002 1 3 .. 3,002 1 3 Motor-registration fees paid in advance .. .. 80,000 15 0 .. 80,000 15 0 Motor-registration fee in hands of Postal Department .. 4,290 11 10 .. 4,290 11 10 Writings-off in Suspense .. .. .. .. 71 4 0 69 11 4 140 15 4 Interest due and accrued .. .. .. .. 2,244 2 1 .. 2,244 2 1 Reserve for redemption of securities .. .. 547,891 19 5 .. 547,891 19 5 Stocks of materials, tools, &c. .. .. .. .. 29,696 12 4 25,631 5 0 55,327 17 4 Stocks Deficits Account.. .. .. .. .. 71 4 0 69 11 4 140 15 4 Furniture, fittings, &c. .. £ s. d. Expenditure to 31/3/36 .. .. 2,016 17 9 Lest s depreciation to 31/3/36.. .. 780 2 11 1,236 14 10 .. 1,236 14 10 Plant and equipment — For Main Highways Board — Expenditure to 31/3/36 .. .. 120,147 6 1 Less depreciation charged to works .. 88,260 19 5 31,886 6 8 .. 31,886 6 8 Purchased for local authorities — Expenditure to 31/3/36 .. .. 193,911 16 6 Less repayments of principal .. 170,639 1 11 23,272 14 7 .. 23,272 14 7 Amount transferred to Loans Redemption Account .. .. .. .. 548,948 7 7 Less amount utilized for redemption of securities .. .. .. .. 5,000 0 0 543,948 7 7 Interest accrued to 31/3/36 .. .. 3,943 11 10 547,891 19 5 .. 547,891 19 5 Construction Fund — ! Excess of expenditure over income for 1935-36.. .. .. .. 175,024 1 1 Less Balance at 31/3/35 .. .. 161. 635 8 11 .. 13,390 12 2 13,390 12 2 831,936 11 2 48,147 17 5 880,084 8 7 831,936 11 2 48,147 17 5 880,084 8 ~7 1

B. —1 [PT. IV],

NATIONAL PROVIDENT FUND. Revenue Account for the Year ended 31st December, 1935. Br. £ S. d. Or. £ s. d. Amount of fund at beginning of year .. 4,037,792 14 9 Maternity claims (section 19) .. .. 4,554 0 0 Contributions .. .. •• •• 233,177 10 0 Maternity claims (approved friendly societies) 27,844 0 0 Interest .. .. . • •• •• 168,039 2 6 Refund of contributions on lapse, reduction, Fines .. .. .. .. .. 374 10 11 and withdrawal (sections 11, 12, and 13) .. 57,898 4 0 Government contribution under Act .. 58,303 3 4 Refund of contributions in lieu of pension Refund of maternity claims by the State .. 27,844 0 0 (section 14) .. .. .. •• 4,549 17 4 Contributions overpaid on exit .. .. 54 14 0 Incapacity allowances (sections 17 and 18), Benefits refunded on exit .. .. •• 15,105 5 5 including contributions waived on incapacity Miscellaneous receipts .. • • • • 0 5 6 £1,251 os. 4d.) .. . . •. ■ ■ 7,839 15 11 Death: Refund of contributions (sections 15 (5) and 16) .. .. • • .• 26,750 8 2 Death : Allowances on account of widows and children (section 15) .. .. .. 12,349 3 3 Retirement: Allowances (sections 13 and 48) 51,757 11 3 Refund of contributions overpaid on exit .. 54 14 0 Expenses— Salaries .. .. •• 2,010 0 11 Commission, allowances, and agency expenses 651 7 2 Postages .. .. ■ • • • 40 17 6 Printing and stationery .. .. .. 43 3 8 Rent 161 8 10 Government Actuary .. . • .. 152 10 1 Public Trustee: Charges .. .. 2,794 0 0 Travelling allowances and expenses .. 25 18 8 General expenses .. •. ■ • 59 6 7 Legal expenses .. .. • • • • 95 8 10 Amount of fund at end of year .. .. 4,341,059 10 3 £4,540,691 6 5 £4,540,691 6 5 Balance-sheet as at 31st December, 1935. Liabilities. £ s. d. Assets. £ s. d. Fund as per Revenue Account .. •• 4,341,059 10 3 In hands of Public TrusteeClaims due and in course of payment*— Invested .. .. .. .. 4,046,529 12 3 Maternitv .. ■■ 1,514 16 6 Uninvested .. .. .. .. 202,430 7 6 Death (section 16) 921 18 7 Post Office 402 18 5 Death (section 15 (5) ) .. •• •• 494 411 Balances m transit .. .. .. 9,128 10 5 Death: Allowances (section 15) .. .. 363 2 5 Contributions outstanding or m course of Allowances (sections 13 and 48) .. .. 1,714 311 transmission*— Allowances (section 17) .. 239 8 9 (re) Contributions due but not overdue .. 9,296 13 2 Refunds (section 14) .. •• 349 14 5 (b) Contributions overdue .. .. 2,174 6 4 Public Trustee : Charges* .. .. •• 1,567 18 7 Government subsidy due under Act* .. 58,303 3 4 Refunds in suspense .. •• •• 40,621 7 11 Refund due in respect of maternity claims* .. 1,066 0 0 Suspense Account .. •• •• 211 5 7 Fines due* .. .. •• 138 3 4 Contributions prepaid .. .. •• 8,817 7 9 Interest due* .. .. .. 21,613 7 7 Interest accured but not due* .. .. 46,791 17 3 £4,397,874 19 7 £4,397,874 19 7 * Included in Revenue Account. C. Gostelow, F.1.A., 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.

B.—l [PT. IV].

POLICE DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1936. Expenditure. £ s. d. £ s. d. Income. £ s. d. £ a. d. Administrative charges— Salaries .. .. .. 359,235 7 7 Subsidies from local bodies .. 279 0 0 Rent .. .. .. 2,893 12 5 License fees, Arms Act .. .. 3,024 7 6 Office expenses .. .. 1,145 13 3 Sale of confiscated firearms .. 67 11 6 Printing and stationery .. 3,660 4 8 Sale of confiscated liquor .. 45 18 11 Postage and telegrams .. 3,978 911 Payment for special police services 1,358 14 3 Telephones .. .. 6,847 11 4 Fines under Police Force Amend - House allowances .. .. 26,025 210 ment Act .. .. .. 31 0 0 Transfer expenses .. .. 4,573 19 10 Interest .. .. .. 218 0 Travelling-expenses .. .. 14,884 7 9 4,809 10 2 Special-training expenses .. 297 16 0 Excess of expenditure over income 504,097 17 6 423,542 5 7 Other charges— Upkeep of bicycles, horses, and motor-vehicles .. . . 9,336 6 2 Freight, cartage, &c... .. 154 13 10 Clothing, stores, &c. .. 9,157 6 4 Fuel, light, water, scavenging. . 4,628 16 2 Police prosecutions .. .. 2,499 11 1 Prisoners' rations .. .. 538 18 10 Maintenance and repairs to buildings, &c. .. .. 12,545 19 5 Rewards .. . . . . 205 7 6 Medical expenses .. .. 426 10 8 Police examinations .. . . 167 10 3 Compassionate allowances .. 1,485 611 Legal fees .. .. .. 279 7 11 Sundry expenses .. .. 9 16 6 41,435 11 7 Depreciation on — Buildings .. .. .. 11,834 53 Office furniture .. .. 878 17 4 Mechanical office appliances .. 82 11 4 Libraries .. . . .. 617 10 3 Arms and accoutrements .. 356 9 4 Motor-vehicles .. .. 477 10 5 Bicycles .. .. .. 16 0 5 Horses .. .. . . 33 8 0 14,296 12 4 Loss on buildings .. .. 615 14 6 Loss on stores sold, &c. .. 138 11 2 754 5 8 Interest on capital .. .. .. .. 28,878 12 6 £508,907 7 8 £508,907 7 8 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ B . d. Capital— Land .. .. .. .. .. 224,418 19 1 Liability to Treasury—Public. Works Fund, Buildings .. .. .. .. .. 300,362 5 3 31st March, 1936 .. .. .. 682,631 4 0 Office furniture .. .. .. .. 15 2 Treasury Adjustment Account .. .. 372,785 3 2 Mechanical office appliances .. .. .. 128 4 6 Creditors — £ s. d. Libraries .. .. .. .. .. 8,143 18 10 Departmental .. .. 349 6 0 Arms and accoutrements .. .. .. 7,624 19 3 Sundry .. .. .. 2,018 2 4 Motor-vehicles .. .. .. .. 1,513 2 0 2,367 8 4 Bicycles .. .. .. .. .. 118 17 0 Writings-off, Suspense Account — Horses .. .. .. .. .. 95 0 0 Buildings sold, &c., loss on .. 624 18 6 Stores and equipment .. .. .. 6,807 16 7 Mechanical office appliances Official stamps on hand .. .. .. 1,059 6 0 sold, loss on .. .. 413 6 Debtors — £ s. d. Bicycles sold, loss on .. 22 3 9 Departmental .. .. 23 18 4 Office furniture worn out, loss on 59 9 2 Sundry .. .. .. 60 16 0 Arms and accoutrements worn 84 14 4 out, loss on .. .. 153 7 0 Assets in suspense— Books worn out, loss on .. 813 2 Buildings .. .. .. 624 18 6 Stores and equipment lost .. 013 9 Mechanical office appliances .. 413 6 873 18 10 Bicycles .. .. .. 22 3 9 Office furniture .. .. 59 9 2 Arms and accoutrements .. 153 7 0 Libraries .. .. .. 8 13 2 Stores and equipment .. 0 13 9 873 18 10 Excess of expenditure over income .. .. 504,097 17 6 £1,058,657 14 4 £1,058,657 14 4 Note. —The proportion of police to population was 1 to 1,283, and the cost per inhabitant for the year 1935-36 (exclusive of expenditure on the erection and maintenance of buildings, interest, and depreciation charges) was ss. 9j'd. 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 explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV], —Gr. F. C. Campbell, Controller and Auditor-General.

B. —1 [Pt. TV].

PRIME MINISTER'S DEPARTMENT. Income and Expenditure Account foe the Yeas ended 31st March, 1936. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. .. .. 2,394 0 1 Balance carried down.. .. .. .. 24,847 6 3 League of Nations : New Zealand expenses .. 21,174 12 5 Printing and stationery .. .. .. 121 3 4 Rent of offices .. .. .. . . 685 0 0 Depreciation— £ s. d. Furniture and fittings .. .. 183 18 9 Mechanical appliances .. .. 15 11 0 Library .. .. .. 35113 235 1 0 Sundries .. .. .. .. .. 237 9 5 £24,847 6 3 £24,847 6 3 £ s. d. £ s. d. Balance brought down .. .. .. 24,847 6 3 Balance carried to balance-sheet .. .. 24,919 1 9 Interest on capital .. .. .. • ■ 71 15 6 £24,919 1 9 £24,919 1 9 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d Fixed capital as at 31st March, 1936 —Consolidated Furniture and fittings .. .. .. 1,120 19 11 Fund .. .. .. .. ■■ 1,607 810 Mechanical appliances .. .. .. 59 13 11 Creditors — £ s. d. Library .. .. .. .. .. 426 15 0 Departmental .. .. .. 2 6 0 Excess of expenditure over income .. .. 24,919 1 9 Sundry .. .. .. 46 8 9 48 14 9 Treasury Adjustment Account .. .. 24,870 7 0 £26,526 10 7 £26,526 10 7 C. A. Berendsen, 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 lor audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental notes generally as appearing at commencement of parliamentary return 8.--1 [Pt. IV]. —J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [Pt. IV],

PRINTING AND STATIONERY DEPARTMENT. Trading Account foe the Year ended 31st March, 1936. Dr. Or. To Paper and materials— £ s. d. £ s. d. By Sales— £ s. d. £ s. d. Stock at beginning .. 26,335 16 9 * Mannfacturing .. .. 148,913 16 9 Add purchases .. .. 36,883 210 Less work in progress, 31st March, 1935 .. 7,470 1 5 63,218 19 7 Less stook on hand, 31st 141,443 15 4 March, 1936 .. .. 26,487 810 Add work in progress, 36,731 10 9 31st March, 1936 .. 15,143 0 9 Stationery— Stock at beginning .. 7,124 11 7 156,586 16 1 Add purchases .. .. 26,558 10 0 Stationery .. .. 33,839 4 0 Publications .. .. 10,594 15 6 33,683 1 7 Typewriters .. .. 6,406 8 3 Less stock on hand, 31st 207,427 3 10 March, 1936 .. .. 8,127 15 1 Discounts received .. .. .. 203 15 4 25,555 6 6 Publications — Stock at beginning .. 11,713 8 2 Add purchases .. .. 3,663 16 6 15,377 4 8 Less stock on hand, 31st March, 1936 .. .. 12,093 410 3,283 19 10 Typewriters— Purchases .. ... 5,869 11 10 Less stock on hand, 31st March, 1936 .. .. 154 7 7 5,715 4 3 Wages (productive).. .. 63,297 1 8 Wages (establishment) .. 19,258 18 0 Wages (Stationery Office) .. 6,198 3 5 Freight (inwards) .. .. 7,000 14 6 Lighting (proportion) .. 401 19 5 Power .. .. .. 729 10 11 Fuel .. .. .. 669 7 4 Water .. .. .. 240 13 0 97,796 8 3 Balance transferred to Profit and Loss Account 38,548 9 7 £207,630 19 2 £207,630 19 2

B.- l [Pt. IV].

PRINTING AND STATIONERY DEPARTMENT —continued. Profit and Loss Account foe the Year ended 31st Maech, 1936. Dr. £ s. d. Or. £ s. d. To Office salaries .. .. .. .. 5,580 5 8 By Balance transferred from Trading Account .. 38, 548 9 7 Repairs and alterations to buildings and plant.. 1,859 15 3 Storing and handling stationery, &c., for other Postages and telegrams .. .. .. 937 9 9 Government Departments .. .. 884 13 11 Ereight and cartage (outward) .. .. 2,603 14 3 Commission on sales of publications .. .. 917 II 0 Insurance . . .. .. .. 144 1 7 Rent receivable .. .. .. .. 303 1 8 Exchange .. .. .. ■■ 58 2 1 Discounts allowed .. .. .. 155 6 2 Telephones (rental) .. .. .. 108 16 3 Medical services .. .. .. .. 13 10 11 Lighting, &c. (proportion) .. .. .. 44 13 3 Proportion of rent, &c., High Commissioner's Office .. .. .. .. .. 299 12 0 Office expenses .. .. .. .. 283 17 11 Sundry trade expenses .. .. .. 244 1 11 Audit fee .. .. .. . • 100 0 0 Wages—Cleaners, watchmen, &c. .. .. 1,221 2 8 Interest on capital .. .. .. 9, 656 9 4 Depreciation— £ s. d. Buildings .. .. .. 1,011 15 10 Plant and machinery .. 5,547 5 8 Furniture, fittings, and office equipment .. .. 196 0 10 Type and type metal .. 58 10 8 Accessories .. .. 419 10 10 — 7,233 3 10 Loss on machinery, &c. .. .. .. 103 15 11 Compensation for injury .. .. .. 234 16 0 Grant in lieu of leave of absence .. .. 29 15 5 Bonus for special services .. .. .. 59 10 10 Balance carried down .. .. .. 9,681 15 2 £40,653 16 2 £40,653 16 2 £ s. d. By Balance brought down .. .. .. 9,681 15 2 Balance-sheet as at 31st Maech, 1936. Liabilities. Assets. £ s*. d. Capital Account— £ a. d. £ s. d. Land .. .. •• •• 58,999 0 0 Public Works Fund .. 112,623 6 0 Buildings .. .. .. .. .. 39,039 5 3 Consolidated Fund .. .. 114,587 15 5 Plant and machinery— £ s. d. 227,211 1 5 Composing plant .. .. 937 11 1 Creditors Machine-composing plant .. 12,140 9 2 Departmental .. .. 529 19 10 Addressograph plant .. 185 4 0 Sundry .. .. •• 2,463 6 7 Printing plant .. .. 15,027 15 4 2,993 6 5 Binding plant .. .. 8,520 2 5 Wages accrued .. .. .. 1,225 8 9 Litho plant.. .. .. 2,453 10 5 Bad Debts Reserve .. .. .. 166 2 3 Photo plant . . .. 1,149 10 9 Writings-off Suspense Account .. 434 12 0 Stereotype plant .. .. 1,232 10 7 Balance, Profit and Loss Account .. .. 9,681 15 2 Engine-room plant .. .. 720 7 5 Miscellaneous plant .. .. 7,178 17 0 49,545 18 2 Furniture, fittings, and office equipment .. .. .. .. 689 11 10 Type and type metal .. .. .. 11,261 10 2 Accessories — Composing Branch .. .. 2,459 18 8 Machine-composing Branch .. 209 5 9 Addressograph Branch .. 38 8 0 Printing Branch .. .. 77 6 6 Binding Branch .. .. 441 19 3 Litho Branch .. .. 97 12 8 Photo Branch .. .. 59 8 10 Stereotype Branch .. .. 10 10 10 Engine-room .. .. 38 15 11 Paper-store.. .. .. 46 13 4 3,479 19 9 Payments in advance .. .. .. 14 17 8 Debtors— Departmental .. .. 11,105 5 3 Sundry .. .. .. 1,564 12 11 12,669 18 2 Work in progress .. .. .. 15,143 0 9 Stock — On hand .. .. .. 46,475 14 2 On consignment .. .. 387 22 46,862 16 4 Stock Suspense Account .. . . . • 312 13 6 Assets to lie written oft .. .. .. 121 18 6 Treasury Adjustment Account .. .. 3,571 15 11 £241,712 6 0 £241,712 6 0 E. Y. Paul, A.R.A.N.Z., Accountant. I hereby certify that the Receipts and Payments, Trading and Profit and Loss Accounts, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of Parliamentary Return 8.-l [Pt. IV], and to the comment that the asset " type and type-metal, £11,261 10s. 2d." is not supported by stock sheets.—G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IV].

PUBLIC DEBT REDEMPTION FUND. Income and Expenditure Account for the Year ended 31st March, 1936. Dr. Cr. Public Debt Repayment Account —Payments £ a. d. Interest on the Public Debt Redemption Fund — £ s. d. from Consolidated Fund — Public Trustee .. .. .. .. 288,978 16 4 J per cent, on public debt outstanding at State Advances Office .. .. .. 131,797 16 4 31st March, 1935 .. .. .. 1,042,999 16 10 Discharged Soldiers Settlement Account .. 240,000 0 0 J per cent, on public debt redeemed to 31st March, 1935 .. .. .. .. 59,160 3 4 Total income .. .. .. 660,776 12 8 3\ per cent, on public debt redeemed to 31st Excess of expenditure over income .. .. 882,309 18 2 March, 1935 .. .. .. .. 414,121 3 6 3J per cent, on public debt cancelled during the year .. .. .. .. 26,805 7 2 £1,543,086 10 10 £1,543,086 10 10 Balance-sheet as at 31st March, 1936. Liabilities. £ a. d. Assets. £ a. d. Public Debt Redemption Fund .. .. 17,225,644 10 6 Inveatmenta— Treasury Adjustment Account .. .. 1,931,775 510 Public Truat Office .. .. .. 7,966,688 11 2 State Advances Office ... .. .. 3,258,955 19 4 Discharged Soldiers Settlement Account .. 6,000,000 0 0 Interest accrued — Public Trust Office .. .. .. 2,682 9 6 State Advances Office .. .. .. 16,743 13 1 Discharged Soldiers Settlement Account .. 19,726 0 7 Interest due and unpaid— State Advances Office .. .. .. 17,486 14 8 Discharged Soldiers Settlement Account .. 915,884 18 7 Cash in State Advances Account .. .. 76,941 11 3 Excess of expenditure over income .. .. 882,309 18 2 £19,157,419 16 4 £19,157,419 16 4 B. C. Ashwin, Accountant to the Treasury. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —G. F. C. Campbell, Controller and Auditor-General.

PUBLIC SERVICE COMMISSIONER'S OFFICE. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. £ s. d. Income. £ a. d. Permanent charges: Salaries .. .. .. 2,495 111 Examinations .. .. .. .. 496 14 1 Appropriations — £ s. d. Balance carried down .. .. .. .. 6,961 3 5 Salaries .. .. .. 3,422 7 10 Advertising .. .. .. 18 15 3 Office fittings and requisites .. 4 5 5 Printing and stationery .. 206 0 9 Postage and Telegrams .. .. 130 14 9 Rent .. .. • • ■. 390 0 0 Telephones .. .. .. 85 10 4 Travelling-expenses .. .. 147 1 6 Appeal Board .. .. .. 125 1 7 Grant to officer on retirement .. 310 1 9 Sundry payments .. .. 19 5 5 4,859 4 7 Depreciation .. .. .. .. .. 103 11 0 £7,457 17 6 £7,457 17 6 £ s. d. £ g. a. Balance brought down .. .. .. 6,961 3 5 Excess of expenditure over income .. .. 6,972 16 7 Interest on capital .. .. .. .. 11132 £6,972 16 7 £6,972 16 7 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s . d. Capital Account .. .. .. .. 247 8 4 Office furniture .. .. .. .. 247 8 4 Treasury Adjustment Account .. .. .. 6,924 19 5 Stationery on hand .. .. .. .. 50 10 0 Sundry creditors — £ s. d. Official stamps .. .. . . .. 13 411 Internal Affairs Department .. 27 9 4 Excess of expenditure over income .. .. 6,972 16 7 Labour Department (Emp. Div.) 17 14 11 Printing and Stationery Department .. • • • • 18 5 4 Post and Telegraph Department .. 3 13 1 Other than Government Departments .. .. . • 44 9 5 11l 12 1 £7,283 19 10 £7,283 19 10 G. T. Bolt, Acting-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 explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [PT. IV],

PUBLIC SERVICE SUPERANNUATION FUND. Revenue Account for the Year ended 31st March, 1936. Dr. £ s. d. Or. To Amount of fund at beginning of year .. 2,917,451 12 2 By Retiring-allowances — £ s. d. £ s. d. Members' contributions — To members .. .. 453,687 9 0 Under section 19 (ordinary) .. .. 255,356 9 8 To widows and children 41,300 17 9 Transferred from other superannuation 494,988 6 9 funds .. .. . ■ •. 892 12 3 Contributions returned— Interest on arrears of contributions .. 176 1 1 Under section 37 (left Government subsidy— service) .. .. 35,700 510 Under section 50, Public Under section 42 (death) 8,180 17 11 Service Superannuation £ s. d. Under section 34 (retireAct, 1927 .. .. 86,000 0 0 ment) .. .. 923 3 2 Under section 19, Fi- 44,804 6 11 nance Act (No. 3), Contributions transferred to other super--1934 .. .. 40,918 7 3 annuation funds (section 120) .. .. 305 8 6 Under section 19, Pi- Loss on realization of securities .. .. 1,171 6 6 nance Act, 1935 .. 3,000 0 0 Expenses— £ s. d. Under section 114, Public Salaries .. .. 2,233 16 10 Service Superannuation Audit fees .. .. 75 0 0 Act, 1927 (widows and Contingencies .. 11 7 9 children) .. .. 18,034 0 2 Legal charges .. 190 11 4 147,952 7 5 Post and Telegreph DeInterest on investments .. 125,231 16 3 partment charges .. 1,026 8 0 Less amounts written ofl Public Trustee's cominisby Court orders—Mort- sion .. .. 3,015 0 8 gagors and Tenants Medical fees .. .. 80 17 0 Relief Act, 1933, £953 Heating, lighting, and 16s. 3d.; also less cleaning .. .. 65 9 7 amounts written off by Travelling - expenses Board, section 20, Fi- (Board members) .. 24 7 8 nance Act (No. 3), Rent .. .. 144 0 0 1934, £1,002 17s. 8d... 1,956 13 11 Printing and stationery 11117 6 Postages, telegrams, and 123,275 2 4 services .. .. 215 4 7 Reimbursement by Trea- Typewriters and other sury on account reduction machines (upkeep) .. 11 18 10 in interest* .. .. 28,324 0 0 Messenger service .. 42 7 8 151,599 2 4 Furniture and fittings .. 13 7 Subsidy Cook Islands and Samoa .. 544 10 11 7,249 11 0 Subsidy Imperial War Graves Commission .. 15 19 1 Balance as at 31st March, 1936 .. .. 2,934,239 19 9 Premium on conversion local-body debentures .. .. 8,37945 Fines, fees, and sundries .. .. 345 15 10 Stipendiary Magistrates' Account: Administration expenses recovered .. .. 45 4 3 £3,482,758 19 5 £3,482,758 19 5 » Payment bv Treasury of amount of statutory reduction of interest on mortgage securities (National Expenditure Adjustment Act, 1932, Part III), £13,692 ; interest-tax rural advances bonds, and intermediate credit debentures (section 6, Finance Act, 1932-33), £2,818 ; statutory reduction ol interest, New Zealand Government inscribed stock (New Zealand Debt Conversion Act, 1932-33), £6,332; statutory reduction of interest, local-body debentures (section 5, local Authorities Interest Reduction and Loans Conversion Act, 1932-33), £5,582: total, £28,324.

11— B. 1 [PT. IV].

B.—l [PT. IV].

PUBLIC SERVICE SUPERANNUATION FUND—continued. Balance-sheet as at 31st March, 1936. Liabilities. Assets. £ s d Superannuation Fund Ac- Amount invested by the Board .. ..2,785,140 8 9 count — £ s. d. £ s. d. Contributions of members— £ s. d. Balance due from Revenue In course of transmission .. 23,292 3 6 Account .. .. 2,934,239 19 9 Due and outstanding .. 1,626 17 7 Add value of office furniture, 24 919 1 1 fittings, and machinery .. 300 7 2 Interest on investments— Due and outstanding .. 47,104 16 7 2,934,540 6 11 Accrued but not due .. 29,101 18 10 Less amount due to con- rjg 206 15 5 tributors under the pro- Subsidy— visions of section 9 (2), Cook Islands and Samoa .. 87 14 10 National Expenditure Imperial War Graves CommisAdjustment Act, 1932 70,460 16 8 sion .. .. 5 12 6 2,864,079 10 3 Section 114, Public Service Retiring and other allowances Superannuation Act, 1927 .. 182 19 1 due in course of payment —• 276 6 5 To members .. .. 3,319 4 3 Contributions transferable from other superTo widows and children .'. 383 8 3 animation funds .. .. .. .. 310 10 4 3,702 12 6 Retiring-allowances recoverable (Pensions DeRefunds of contributions due partment, &c.) .. .. .. 74 12 8 in course of payment — Cost-of-living bonus (recoverable) .. .. 4 6 8 Under section 37 (left ser- Rates, fees, premiums paid on account mortvi°e) • • • • ■ • 339 1 9 gagors (recoverable) .. .. .. 1,137 15 10 Under section 42 (death) .. 1,420 12 3 Sundry debtors (Raratongan Administration) .. 175 17 4 Under section 34 (retire- £ B _ d. 220 511 1,979 19 11 Cash in hand, Public Trustee 5 Expenses due in course of pay- jg j j ment — Cash in bank .. .. .. .. 67,905 13 6 Heating, lighting, and clean- Office furniture, fittings, and machinery .. 300 7 2 uig •• 018 3 Assets in Suspense .. .. .. .. 1,180 6 6 Printing and stationery .. 816 8 Post and Telegraph Department charges .. .. 237 4 0 246 18 11 Contributions paid in advance or in error .. 312 16 3 Public Trustee's charges on accrued interest .. 2,464 8 4 Balance Government subsidy* . . .. 64,500 0 0 Amount due to contributors under the provisions of section 9 (2), National Expenditure Adjustment Act, 1932 .. .. .. 70,460 16 8 Writing ofi, Suspense Account .. 1,180 6 6 Post Office Account .. .. .. 19,411 8 1 Unclaimed Account (contributions, &c.) .. 94 4 2 £3,028,433 1 7 £3,028,433 1 7 The Government subsidy is paid in January of each year; owing to the change in the date of the financial year, to show the true position of the fund it is necessary to state this item as a liability. f On deposit at call. ywuwuu I hereby certify that the Revenue Account and Balance-sheet have been duly 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. Stipendiary Magistrates' Account. Revenue Account for the Year ended 31st March, 1936. Dr. £ s. d. Gr. £ s d To Amount of fund, Ist April, 1935 .. .. 20,797 16 11 By Retiring-allowances .. .. .. 4 451 5' 0 Members' contributions, section 63, Public Loss on realization of securities .. !! '9 0 0 Service Superannuation Act, 1927 .. .. 1,444 15 0 Administration expenses .. .. . 45 4 3 Interest on investments .. .. .. 1,080 6 4 Balance as at 31st March, 1936 .. . . 20 882 3 0 Premium on conversion local-body debentures.. 64 14 0 Subsidy under section 19, Finance Act, 1935 .. 2,000 0 0 £25,387 12 3 £25,387 12 3 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. £ s. d. Assets. £ s . d. Stipendiary Magistrates' Account— Amount invested by the Board .. .20 882 S O Balance due from Revenue Account .. .. .. 20,882 3 0 Less amount due to contributors under the provisions of section 10 (3), National Expenditure Adjustment Act, 1932 .. .. 471 5 11 20,410 17 1 Amount due to contributors under the provisions of section 10 (3), National Expenditure Adjustment Act, 1932 .. .. 471 5 11 £20,882 3 0 £20,882 3 0 ' * ==== 1

B.—l [PT. IV].

PUBLIC SERVICE SUPERANNUATION FUND—continued. Subsidiary Account. Cost-of-living Bonus paid to Annuitants of the Public Service Superannuation Fund on behalf of the Treasury. Dr. £ a- d. Gr. £ s. d. To Amount disbursed for period Ist April, 1935, to By Amount received from Treasury .. .. 1,690 3 3 31st March, 1936 .. .. •• 1,694 9 11 Balance due from Treasury .. .. .. 4 6 8 £1,694 9 11 £1,694 9 11 R. S. Wogan, Secretary, M. P. Finnigan, Accountant, Public Service Superannuation Board. I hereby certify that the Revenue Account and Balance-sheet have been duly 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.

RAILWAYS SUPERANNUATION FUND. Statement oe Accounts in accordance with Section 123, Government Railways Act, 1926. Receipts and Payments Account for the Year ended 31st March, 1933. Receipts. Payments. j) r £ s. d. Cr. £ s. d. To Balance in hands of Public Trustee on 31st By Retiring-allowances paid to members .. 419,600 16 8 March 1935 •• •• 29,259 16 5 Allowances to widows and children .. 29,039 1 5 Contributions by staff .. •• •• 141,563 19 1 Contributions refunded to members who have Contributions by contingent contributors .. 3,638 6 8 left the Service .. .. .. 15,083 18 5 Pines .. .. ■ • • • ■ ■ 145 5 0 Contributions refunded to contingent members Working Railways' Account— who have left the Service .. .. 684 14 9 Subsidy .. •• •• 170,000 0 0 Rebates of contributions .. .. .. 83 7 9 Increased allowances to widows and children 12,966 16 4 Refunds to legal representatives of deceased Cost-of-living bonus to annuitants .. .. 1,047 18 4 beneficiaries under section 120 (c) of GoSubsidies from vemment Railways Act, 1926 .. .. 624 14 5 New Zealand Railway Officers'lnstitute .. 414 11 Contributions transferred to other funds .. 600 2 9 Railway Tradesmen's Association .. 24 5 3 Travelling-expenses of Board members .. 78 17 0 New Zealand Engine-drivers, Firemen, and Public Trust charges (legal costs) .. .. 24 18 6 Cleaners' Association .. .. •• 33 10 1 Public Trust commission .. .. .. 1,517 17 1 Consolidated Fund .. .. 82,200 0 0 Audit Office fee .. .. .. .. 50 0 0 Interest £ s - d. Insurance premiums (recoverable) .. .. 10 6 5 Investments .. •• 53,291 12 4 Salaries .. .. .. .. 1,177 14 2 Treasury Department .. 11,861 0 0 Postage .. .. .. .. 151 18 11 65,152 12 4 Printing and stationery .. .. .. 45 9 2 Rates and fees (recovered) .. •• 79 15 4 Cost-of-living bonus'to annuitants .. .. 1,138 111 Commission on collection of Government Life Investments .. .. .. .. 5,467 1 3 Insurance premiums .. .. ■ • 47 15 4 Balance in hands of Public Trustee at 31st March, 1936 .. .. .. .. 30,785 14 6 £506,164 15 1 £506,164 15 1

k—i i p T . IV].

RAILWAYS SUPERANNUATION FUND— continued. Statement of Accounts, etc.— continued. Revenue Account for the Year ended 31st March, 1936.

EXPENDITURE. 1935-36. 1934-35. INCOME. 1935-36. 1934-35. £ s. d. £ s. cL. £ s. d. £ s. d. To Retiring-allowances to members .. .. .. 419,569 8 8 422,477 11 10 By Members'contributions .. .. .. .. 142,098 14 2 134,886 11 11 Allowances to widows and children .. .. .. 29,028 14 3 29,020 2 11 Members'contributions on account of casual service .. 2,737 10 8 2,505 2 4 Refund of total contributions .. .. .. .. 14,863 2 5 20,785 2 1 Pines .. .. .. .. .. •• 139 5 0 135 10 0 Refund of contributions in excess of allowance drawn by 624 14 5 480 11 10 Subsidies — deceased beneficiaries Consolidated Fund .. .. .. .. 82,200 0 0 87,000 0 0 Transfers to other funds .. .. .. .. 611 9 2 183 13 6 Working Railways .. .. .. 170,000 0 0 170,000 0 0 Reserve for bad and doubtful debts .. .. .. 1,086 7 3 1,891 1 3 Working Railways, on account of increased allowances to 12,962 18 9 12,999 8 3 Administration charges — widows and children Travelling-expenses of Board members .. .. 78 17 0 77 1 0 New Zealand Railway Officers' Institute .. .. 13 3 9 18 11 2 Public Trust Office commission .. .. .. 1,519 13 5 1,581 18 3 New Zealand Railway Tradesmen's Association .. 23 19 0 24 15 0 Public Trust charges (legal costs) .. .. .. 24 18 6 62 18 11 New Zealand Engine-drivers, Firemen, and Cleaners' j 32 19 8 31 0 9 Audit Office fee . . .. .. .. .. 50 0 0 50 0 0 Association Salaries .. .. .. .. .. .. 1,177 14 2 1,154 7 0 Interest — £ s. d. Postages .. .. .. .. .. .. 151 18 11 194 2 6 Investments .. .. .. 54,016 4 1 Printing and stationery .. .. .. .. 45 9 2 33 12 0 Treasury Department .. .. 11,861 0 0 Balance carried down, being excess of income over expendi- 7,306 8 10 .. 65,877 4 1 ture for the year Premium on securities converted .. .. .. 5 5 9 67,993 17 4 Commission on Government Life Insurance collections .. 47 15 4 1,342 10 4 Balance carried down, being excess of expenditure over .. 48 3 10 income for the year 1,006 12 2 476,138 16 2 477,992 3 1 476,138 16 2 477,992 3 1 To Balance brought down .. .. .. .. .. 1,006 12 2 By Accumulated funds brought forward on 1st April .. 1,239,705 5 0 1,240,830 15 8 Amounts previously written off now claimed: Refund of 27 5 11 118 18 6 " Balance brought down .. .. .. .. 7,306 8 10 contributions Balance accumulated funds as at 31st March .. .. 1,246,984 7 11 1,239,705 5 0 1,247,011 13 10 1,240,830 15 8 I 1,247,011 13 10 1,240,830 15 8

RAILWAYS SUPERANNUATION FUND— continued. Statement of Accounts, etc.— continued. Balance-sheet as at 31st March, 1936.

B.—l [PT. IV

D. G. Sullivan, W. Bishop, Chairman of the Government Railways Chief Accountant, New Zealand Railways. Superannuation Fund Board. 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.

LIABILITIES. I * 1935-36. 1934-35. ASSETS. 1935 36. | 1934 35. I i £ s. d. £ s. d. £ s. d. £ 5. d. Accumulated funds as per Revenue Account .. •• 1,246,984 7 11 1,239,705 5 0 Investment Account c^Casual employees' contingent contributions .. •• 12,786 17 0 10,507 16 5 Investments .. .. .. 1,155,460 2 9 Retiring and other allowances due (not paid) — Cash in hand .. .. .. 68,272 12 o 1 . n Members . 210 14 5 254 8 11 1,223,732 15 3 1,218,265 14 0 Widows and children .. .. .. .. •• 97 3 10 113 17 10 Current Account Refund of contributions authorized (not paid) .. .. 147 12 2 346 9 1 Cash in hand .. .. •• •• ' ' QQ in 11 Transfers to other funds authorized (not paid) .. .. 29 08 17 14 3 Contributions and fines in transit .. .. •• 7' n a 9 ma q s Interest paid in advance .. .. .. •• 259 15 1 284 15 4 Contributions outstanding .. .. .. •• 1»553 Public Trust Office .. .. .. .. .. 1,221 18 4 1,220 2 0 Contributions due by members in respect of casual service 17 0 4 4,066 <5 u Reserve for bad and doubtful debts .. .. .. 6,000 0 0 5,000 0 0 Working Railways /?£ 77 Rebates of contributions (National Expenditure Adjustment 42,525 8 7 43,016 3 6 On account of cost-of-living bonus .. i«o o a i nw n ii Act, 1932) On account of additional allowance to widows and children 1,03d 6 4 i,uô/ u 11 Subsidy paid in advance.. .. .. .. .. 0 7 11 .. Interest due not paid .. .. .. .. •• !! \ ff. J Interest accrued but not due 13,240 12 6 13,203 16 10 Rates and fees paid .. .. • • • • - • 247 12 7 350 0 1 Insurance premiums .. .. . . .. . . 22 12 11 12 6 6 Sundry debtors .. .. .. .. •• 8 11 0 0 10 U 1,310,263 5 11 1,300,466 12 4 1,310,263 5 11 1,300,466 12 4

B.—l [PT. IV],

WORKING RAILWAYS ACCOUNT. Income and Expenditure in respect of Railway Operation for the Year ended 31st March, 1936.

•I Per Cent, of I Per Cent, oi Operating Revenue. I Operating Revenue. EXPENDITURE. 1935-36. 1934-35. REVENUE. 1935-36. 1934-35. | 1935-36. 1934-35. j j 1935-36. 1934-35. £ s. d. £ s. d. £ s. d. £ s. d. Maintenance of way and works .. .. 1,070,085 4 1 1,047,824 16 5 17-14 17-74 j Passengers, ordinary .. 1,286,059 1 4 1,193,372 5 5 20-60 20-20 Maintenance of signals and electrical ap- 147,442 2 10 137,477 2 6 2-36 2-33 \ Passengers, season tickets .. 180,557 13 0 175,316 1 7 2-89 2-97 pliances I Parcels, luggage, and mails .. 299,964 1 3 292,096 7 10 4-80 4-94 Maintenance of rolling-stock .. .. 1,406,685 6 5 1,236,323 12 9 22-53 20-92 Goods .. .. .. .. 4,359,750 1 0 4,138,433 12 2 69-83 70-05 Examination, lubrication, and lighting of 57,599 2 11 54,098 12 2 0-92 0-92 Labour, demurrage, &c. .. .. 117,188 1 2 108,845 8 4 1-88 1-84 vehicles Locomotive transportation .. .. 1,144,036 13 11 1,073,061 12 2 18-32 18-16 \ Traffic transportation .. .. .. 1,465,051 15 3 1,360,928 2 8 23-46 23-03 General charges .. .. .. 63,663 13 11 57,014 8 2 1-02 0-97 £ s. d. Superannuation subsidy . . 184,101 0 8 Less amount allocated to subsidiary services, &c. .. .. 15,472 1 1 168,628 19 7 171,859 13 8 2-71 2-91 Total operating expenses .. 5,523,192 18 11 5,138,588 0 6 88-46 86-98 Net operating revenue .. .. 720,325 18 10 76Q,475 14 10 11-54 13-02 6,243,518 17 9 5,908,063 15 4 100-00 100-00 j 6,243,518 17 9 5,908,063 15 4 100-00 100-00

B.—l [PT. IV],

WORKING RAILWAYS ACCOUNT —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.

Per Cent, of i Per Cent, oi Revenue. Revenue. EXPENDITURE. 1935-36. 1934-35. REVENUE. 1935-36. 1934-35. 1935-30. 1934-35. j 1935-36.j 1934-35. 1 I £ £ £ £ Salaries and wages, shore staff .. 992 880 9-36 8-26 Ordinary passengers .. 4,442 4,179 41-91 39-25 Salaries and wages, steamer staff 4,119 3,847 38-86 36-14 Season tickets .. .. 47 45 0-44 0-42 Coal and stores .. .. 1,566 1,738 14-77 16-32 Parcels, luggage, and mails .. 859 855 8-10 8-03 Repairs, steamers .. .. 941 1,943 8-88 18-24 Goods .. .. .. 5,215 5,534 49-22 51-98 Repairs, wharves, &c... .. 292 375 2-76 3-52 Miscellaneous .. .. 35 34 0-33 0-32 Insurance, depreciation, &c. .. 786 762 7 42 7-17 8,696 9,545 82-05 83-65 Operating profit .. .. 1,902 1,102 17-95 10-35 10,598 10,647 100-00 100-00 10,598 10,647 100-00 100-00 Payments to railway revenue — Interest on capital .. .. 703 724 6-63 6-80 Operating profit .. .. 1,902 1,102 17-95 10-35 Net profit .. .. .. 1,199 378 11-32 3-53 1,902 1,102 17-95 10-35 1,902 1,102 17-95 10-35

Per Cent, of Revenue. EXPENDITURE. 1935-36. 1934-35. REVENUE. 1935-36. 1934-35 1935-36. 1934-35. £ £ £ £ Salaries and wages .. .. 26,418 24,718 29-64 30-97 Receipts from refreshment-rooms.. .. 89,132 79,817 Provisions consumed .. 37,349 32,905 41 '90 41-22 Light, fuel, and water .. 1,761 1,737 1-98 2-18 Renewals and depreciation .. 2,642 2,152 2'96 2-69 Insurance and miscellaneous .. 3,613 2,950 4-06 3-70 71,783 64,462 80-54 80-76 Operating profit .. .. 17,349 15,355 19-46 19-24 89,132 79,817 100-00 100-00 89,132 79,817 Payments to railway revenue — Interest on capital . . .. 1,108 1,102 1-24 1-38 Operating profit .. .. 17,349 15,355 Rent .. .. .. 9,230 9,230 10-35 11-56 j Freights and fares .. .. 2,855 2,891 3-21 3-63 Net profit .. .. .. 4,156 2,132 4-66 2-67 17,349 15,355 19-46 19-24 17,349 15,355

Per Cent, of Revenue. EXPENDITURE. 1935-36. 1934-35. REVENUE. 1935-36. 1934-35. 1935-36. 1934-35. ; ' ' l £ £ £ £ .. .. •• 4,363 3,987 9-53 10-82 Receipts .. .. .. .. 45,798 36.846 Stores .. ■■ ■■ 33,164 26,137 72-41 70-93 Miscellaneous .. 768 599 1-68 1-63 38,295 30,723 83-62 83-38 Operating profit .. ■■ 7,503 6,123 16-38 16-62 45,798 36,846 100-00 100-00 45,798 36,846 Payments to railway revenue — Rents .. .. ■■ 4,580 3,685 10-00 10-00 Operating profit .. 7,503 6,123 Rail freights .. .. 167 157 0-36 0-43 Net profit .. .. . . 2,756 2,281 6-02 6-19 7,503 6,123 16-38 16-62 j 7,503 6,123

B. —l [Pt. IV],

WORKING RAILWAYS ACCOUNT—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.

Per Cent, of Revenue. EXPENDITURE. 1985-36. 1034-35. REVENUE. 1935-36. 1934-35 1935-36. 1934-35. I £ £ £ £ Salaries, wages, and allowances 7,018 6,069 22-09 20-20 Advertising-signs, publications, &c. .. 31,774 30,030 Stores and materials .. .. 1,525 1,135 4-80 3-78 Office and general expenses .. 2,636 2,690 8-30 8-96 Insurance and depreciation .. 7,096 7,863 22-33 26-19 18,275 17,757 57-52 59-13 Operating profit .. .. 13,499 12,273 42-48 40-87 31,774 30,030 100-00 100-00 31,774 30,030 Payments to railway revenue — Interest on capital .. .. 890 1,017 2-80 3-39 Operating profit .. .. .. 13,499 12,273 Rent of premises and sites .. 9,125 8,074 28-72 26-89 Commission .. .. 728 737 2-29 2-45 Freights .. .. .. 373 357 1-17 1-19 Net profit .. .. .. 2,383 2,088 7-50 6-95 13,499 12,273 42.48 40-87 13,499 12,273 ; _

Per Cent, of Revenue. EXPENDITURE. 1935-36. 1934-35. REVENUE. 1935-36. 1934-35 1935-36. 1934-35. j £ £ £ £ Wages and charges .. .. 38,444 38,59,5 29-75 36-64 Rentals .. .. .. ..129.235 105,338 Materials .. .. •• 14,716 14,388 11-39 13-66 Insurance .. •• 3,519 3,549 2-72 3-37 Depreciation •- •• 34,211 31.737 26-46 30-13 90,890 88,269 70-32 83-80 Operating profit .. .. 38,365 17,069 29-68 16-20 129,255105,338 100-00 100-00 129,255 105,338' Payments to railway revenue — Operating profit .. .. .. 38,365 17,069 Interest .. .. 65,802 67,033 50-91 63-63 Net loss .. .. .. .. 27,437 49,964 65,802 67,033 50-91 63-63 65,802 I 67,033

j Per Cent, of ! Revenue. EXPENDITURE. j 1935-86. 1934-35. REVENUE. 1935-36. 1934-35. 1935-36. 1934-35. £ £ £ £ Wages and charges .. .. 1,502 1,980 8-39 11-41 Rentals .. .. .. .. 17,909 17,346 Materials .. ■ ■ •• 320 609 1-79 3-51 Insurance and depreciation .. 3,513 3,211 19-61 18-52 5,335 5,800 29-79 33-44. Operating profit .. •• 12,574 11,546 70-21 66-56 17,909 17,346 100-00 100-00 17,909 ~~17~346 Payments to railway revenue — Interest .. . • 6,129 5,681 34-22 32-75 Operating profit .. .. .. 12,574 11 546 Net profit .. .. 6,445 5,865 35-99 33-81 12,574 11,546 70-21 66-56 12,574 11,546

B, 1 [PT. IV].

WORKING RAILWAYS ACCOUNT —continued. Income and Expenditure in respect of Road Services.

Railway Employees' Sick Benefit Society.

12— B. 1 I PT. IVI.

. Per Cent, of ' Per Cent, of Revenue. Revenue. EXPENDITURE. 1935-36. 1034-35. : REVENUE. 1935-36. 1934-35. - 1935-36. 1934-35. | 1935-36.j 1934-S5. £ £ -£ £ Superintendence — Salaries and 8,403 7,439 8-22 8 ■ 24 Passengers.. .. .. 99,71857,6,33 96-54 97-07 office expenses Parcels, mails, and newspapers 3,462 2,382 3-36 2-86 Maintenance charges .. .. 17,38116,241 16-83 17-99 Miscellaneous .. .. 100 63 0-10 0-07 Running-expenses .. .. 45,850 42,036 44-39 46-56 License fees .. .. .. 3,512 3,096 3-40 3-43 Insurance and depreciation .. 18,114 Id,428 17-57 15-98 93,380 83,240 90-41 92-20 Operating profit .. .. 9,900 7,038 9-59 7-80 103,28090,278 100-00 j100-00 103,280 90,275 100-00 100-00 Payments to railway revenue— Interest on capital .. .. 1,303 1,365 1-26 i 1-51 ' Operating profit .. .. 9,900 7,038 9-59 7-80 Netprofit .. .. .. 8,597 5,673 8-33: 6-29 9,900 7,038 9-59 : 7-80 1 9,900 7,038 9-59 7-80 . I | ■ ,

Income and Expenditure. Expenditure. ! 1935-36. 1934-35. ! Income. 1935-36. 1934-35 ■ ' ; 1 • I ' - £ £ I £ £ To Sick pay paid to members .. .. 21,999 23,771 By Contributions .. .. .. .. 18,189 17,120 Balance carried down, being excess of income 5,440 2,450 Entrance fees .. .. .. .. 205 160 over expenditure Interest on investments .. .. 1,045 941 Subsidy as per section 5, subsection (1), of I 8,000 8,000 Government Railways Amendment Act, 1928, charged to Working Railways Account — 27,439 26,221 27,439 26,221 To Balance accumulated funds as at 31st March 34,410 28,970 By Accumulated funds brought forward on 28,970 j 26,520 1st April Balance brought down .. .. .. 5,440 2,450 34,410 28,970 \ 34,410 28,970 Balance-sheet. Liabilities. £ £ Assets. £ £ Accumulated funds .. .. .. 34,410 28,970 Investments .. .. .. .. 34,091 28,046 Sick pay due not paid .. .. .. 2 11 Cash in Working Railways Account .. .. 317 933 Contributions outstanding at 31st March .. 4 2 34,412 | 28,981 34,412 28,981

B.—l [PT. IV],

WORKING RAILWAYS ACCOUNT—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. £ g, d t To Losses .. .. .. .. .. 3,112 14 9: By Balance from previous year .. ..82 887 18 1 Upkeep railway fire brigades and fire appii- Premiums debited to working-expenses 15*027 18 0 ances .. .. .. .. .. 1,605 10 11 Balance .. .. .. .. .. 93,197 10 5 £97,915 16 1 £97,915 16 1 By Balance .. .. .. .. ..£93,197 10 5 Workers' Compensation Reserve Account. Expenditure. £ s. d. Income. £ 8 d Jo Accident payments .. .. .. 29,796 811 By Balance from previous year .. .. 36,868 13 4 Balance .. .. .. .. 45,216 8 1 Premiums debited to working-expenses .. 38,'144 3 8 £75,012 17 0 £75,012 17 0 By Balance.. .. .. .. .. £45,216 8 I Slips, Floods, and Accidents Equalization Reserve Account. Expenditure. £ s. d. Income. £ s . d. To Repairs to bridges, slips, and washouts .. 13,200 67 By Balance from previous year .. .. 96,171 10 6 Balance .. .. .. .. 102,753 311 Contributions debited to working-expenses .. 19,'256 0 0 Interest .. .. .. .. .. 526 0 0 £115,953 10 6 £115,953 10 6 By Balance . .. .. .. £102,753 311 Betterments Reserve Account. Expenditure. £ s. d. Income. £ s . d . 1 o Refreshment Branch .. . . . . 266 77 By Balance from previous year .. . 3 718 15 8 Balance .. .. .. .. .. 3,452 8 1 ' " s',J°lo5 ' ,J ° 10 8 £3,718 15 8 £3,718 15 8 By Balance .. .. .. .. .. £3,452 8 1 Renewals Reserve Account. Expenditure. £ s. d. Income. £ B . d. To Relaying of track .. .. .. 188,396 5 4 By Balance from previous year .. .. 729 004 10 2 Refreshment Branch property .. .. 132 10 11 Contributions debited to working-expenses .. 204'730 0 0 Balance .. 748,009 13 11 Interest .. .. . .. 0 0 £936,538 10 2 £936,538 10 1 By Balance.. .. .. .. .. £748,009 13 11 Depreciation Reserve Account. Expenditure. £ s. d. Income. £ d 1 o Way and works . . .. . . .. 37, 928 10 2By Balance from previous year . 509 353 8 0 Bridges 100,271 17 0 Contributions— ' " ' Operating buildings 8,510 11 2 Way and works .. . 10 739 18 5 Signalling and interlocking .. .. 49,784 15 10 Bridges .. .. .. '70'227 11 7 Rolling-stock ~ .. .. .. 393,477 1 9 Operating buildings .. .. .. 39'908 9 3 Locomotive running and ear and wagon depots Signals, interlocking, and electric traction 52*244 10 10 P l ™ 4 1,520 16 6 Rolling-stock 14 4 Dwellings . . " , " 2,718 3 6 Locomotive running and car and wagon Kelresnment, advertising, and. road motor depots plant q 671 17 5 buildings , ; .. .. 847 18 4 Dwellings " 34*600 0 0 Stores and workshops buildings and plant .. 37,987 15 9 Head office buildings and plant .. .. 2 256 0 0 Road motor services .. .. .. 24,737 13 11 Refreshment, advertising, bookstalls, and Portable plant . . . . . . .. 912 6 6 road motor buildings .. .. .. 3 184 0 0 Balance .. .. .. 439,944 5 8 Stores, buildings, and plant .. .. 0 0 Workshops buildings and plant .. .. 35'966 0 0 Lake Wakatipu service .. .. . . 504 q q Road motor services .. .. .. 10 487 211 Wharves . . .. . . .. 793 3 4 Portable plant .. .. .. ~ 2 756 0 0 £1,098,641 16 1 £1,098,641 16 1 By Balance.. .. .. £439.944 5 8

B. —1 [PT. IV

WORKING RAILWAYS ACCOUNT— continued. Income and Expenditure of the Whole Undertaking for the Year ended 31st March, 1936.

Net Revenue Account.

Year 1935-36. Year 1934-35. . : p — — 1 —— Gross Revenue. Expenditure. Net Revenue. 1 Gross Revenue. Expenditure. ; Net Revenue. I ! £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Railway operation .. .. .. .. .. 6,243,518 17 9 5,523,192 18 11 720,325 18 10 5,908,063 15 4 5,138,588 0 6 769,475 14 10 Lake Wakatipu steamers .. .. .. .. .• 10,597 14 7 9,398 11 9 1,199 2 10 10,646 10 6 10,268 19 9 377 10 9 Refreshment service .. 89,132 2 3 84,976 11 2 4,155 11 1 79,817 3 8 77,684 19 4 2,132 4 4 Book-stall service .. •. .. . • • • 45,797 12 5 43,041 11 0 2,756 1 5 36,846 0 2 34,564 11 0 2,281 9 2 Advertising service . . .. .. . • • - 31,774 4 2 29,391 2 10 2,383 1 4 30,029 12 7 27,941 18 9 2,087 13 10 Dwellings .. .. .. .. .. . . 129,254 13 7 156,692 3 2 Dr. 27,437 9 7 105,338 6 3 155,302 4 4 Dr. 49,963 18 1 Buildings occupied by refreshment service, bookstall pro- 17,909 0 3 11,463 14 10 6,445 5 5 17.346 1 10 11,480 14 7 5,865 7 3 prietors, &c. Road motor services .. .. .. .. .. .. 103,279 13 0 94,682 8 7 8,597 4 5 90,278 4 7 84,605 11 3 5,672 IS 4 Miscellaneous revenue .. .. .. .. .. 333,052 3 7 .. 333,052 3 7 349,562 3 4 .. 349,562 3 4 J * _! : 7,004,316 1 7 5,952,839 2 3 6,627,927 18 3 5,540,436 19 6 Total net revenue to Net Revenue Account .. .. .. •• 1,051,476 19 4 .. .. 1,087,490 18 9

7 ~ j : " "" y ■#> • 11 SfaMSftBiBfeffil ' " . : <nvs».;> ■■:■■.■ " " ~ _ 'V Dr. 1935-36. 1934-35. j Cr. 1935-36. 1934-35. I __ ' , ! ! ill ■ I £ s. d. £ s. d. £ s. d. £ s. d. To Interest charges .. .. .. .. 2,300,050 15 10 2,330,885 11 7 By Net earnings before charging interest on capital. . 1,051,476 19 4 , 1,087,490 18 9 Reduction on account of interest charges, vide 1,248,573 16 6 1,243,394 12 10 Section 14, Finance Act, 1930 (No. 2) 2,300,050 15 10 2,330,885 11 7 2,300,050 15 10 1 2,330,885 11 7

B.—l [Pt. IV].

WORKING RAILWAYS ACCOUNT— continued. Capital Account as at 31st March, 1936.

i Total to 31st March, I Year ended | Total to 31st March, Total to 31st March, ! Year ended ! Total to 31st March, 1935. 31st March, 1936. ; 1936. ! 1935. 31st March, 1936. 1936. Expenditure. £ s. d. £ s. d. £ s. d. Receipts. £ s d. £ s. d. £ s. d. Permanent-way —Works, buildings, ma- 49,693,473 0 3 322,018 10 0 50,015,491 10 3 Capital included in public debt .. 55,435,716 2 8 ]53,069 5 3 55,588,785 7 11 chinery, plant, and dwellings Other capital .. .. .. 9,033,902 6 6 .. 9,033,902 6 6 Rolling-stock, lake steamers, and road 10,897,567 16 5 187,585 0 11 11.085,152 17 4 motors 64,469,618 9 2 153,069 5 3 64,622,687 14 5 Lines closed for traffic .. .. 290,461 0 9 520 17 1 290,981 17 10 Deduct accrued depreciation and 10,400,000 0 0 .. 10,400,000 0 0 other losses of capital written off 60,881,501 17 5 510,124 8 0 j 61,391,626 5 5 in accordance with subsection (2), Deduct accrued depreciation on exist- 7,320,719 11 7 257,792 2 3 ; 7,578,511 13 10 section 23, of the Government ing assets r 1 Railways Amendment Act, 1931 53,560,782 5 10 252,332 5 9 53,813,114 11 7 Add unexpended balances— 54,069,618 9 2 153,069 5 3 54,222,687 14 5 Depreciation Fund .. .. 509,353 8 0 0.69,409 2 4 439,944 5 8 Outstanding liabilities .. .. 19,571 9 9 10,799 13 1 30,371 2 10 Assets Realization .. .. 19,054 5 1 Or. 19,054 5 ] £54,089,189 18 11 £163,868 18 4 £54,253,058 17 3 j £54,089,189 18 11 £163,868 18 4 £54,253,058 17 3 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.

B.—l [Pt. IV].

WORKING RAILWAYS ACCOUNT —continued. General Balance-sheet as at 31st March, 1936, Liabilities. Assets. Sundrv creditors — £ 8. d. £ s. d. Sawmills, bush areas, and stocks £ s. d. £ s. d. General creditors (including of timber .. .. .. .. 186,476 11 8 unpaid wages) and credit Stores and material on hand balances .. .. 566,161 11 3 Stores Branch .. .. 767,787 18 J Government Departments.. 14,327 0 0 Subsidiary services .. .. 13,934 3 3 580,488 11 3 781,722 1 4 Collections for refund to — Sundry assets Harbour Boards, shipping Advertising Branch .. 22,089 3 7 companies, and other Refreshment Branch .. 31,129 15 11 carriers .. .. 20,991 12 6 Housing improvements .. 12,472 1 7 Government Departments 434 13 10 — 65,691 1 1 21,426 6 4 Sundry debtors — Items to be written ofl on Advances to capital .. 27,280 16 4 receipt of parliamentary Government Departments .. 7,988 1 6 authority .. •• 5,601 8 1 Advances: Housing scheme General reserve .. .. 1,144,552 17 8 under Government RailDepreciation reserve .. 439,944 5 8 ways Amendment Act, Renewals reserve .. .. 748,009 13 11 1927 Insurance reserves— Section 15 (5), Railway empire .. .. .. 93,197 10 5 ployees .. .. 1,561 6 4 Workers' Compensation .. 45,216 8 1 Work in progress, sundry Slips, Floods, and Accidents 102,753 311 debtors, and debit balances 95,659 2 8 2,573,673 19 8 132,489 6 10 Unemployment Fund— Unemployment Fund — SubsiSubsidy on works .. .. 98,315 8 6 dized works .. .. .. .. 98,315 8 6 Betterment reserve — Accrued interest on investments .. 8,679 15 6 Refreshment Branch .. . ■ • ■ 3,452 8 I Outstanding at stations Sick Benefit Fund .. .. • ■ • • 34,407 19 1 Cash in hand .. 11,635 410 Freights, &c., owing by Government Departments .. 74,733 18 2 Freights, &c., owing by sundry debtors .. .. •• 160,828 14 9 247,197 17 9 Working Railways Investments .. 615,940 0 0 Sick Benefit Fund Investments .. 34,090 9 9 Cash in Working Railways Account .. 1,146,763 8 7 £3,317,366 1 0 £3,317,366 1 0 W. Bishop, 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 interest and other payments made in London during the year for the purposes 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.

B.—l [Pt. IV],

RANGITAIKI LAND DRAINAGE SCHEME. Rate Account as at 31st March, 1936. Capital. Maintenance. Capital. Maintenance. Dr. £ s. d. £ s. d. Or. £ s. d. £ s. d. Interest on— Balance as at Ist April, 1935 .. 3/682 7 5 3,842.1 0 Capital cost .. .. 13,524 19 4 Rates levied .. .. .. 4,760 12 9 4,228 0 2 Less capitalized .. .. 9,024 19 4 4,500 0 0 Cost of maintenance .. .. 3,604 5 9 Remissions .. . . 60 13 8 41 18 0 Balance as at 31st March, 1936 3,882 6 6 4,423 17 5 £8,443 0 2 £8,070 1 2 £8,443 0 2 £8,070 1 2 Revenue Account for Year ended 31st March, 1936. Dr. £ s. d. Gr. £ s . d. Interest on Public Works Fund capital .. 20,792 9 2 Accrued rent .. .. .. .. 127 8 0 Thirds .. .. .. .. .. 1 16 9 Forfeited rate receipts .. .. .. 581 7 2 Sundries .. .. .. .. .. 200 Capitalized interest (section 12, Finance Act, 1927 (No. 2)) .. .. .. .. 9,024 19 4 Interest recoverable by rates . . .. .. 4,500 0 0 Balance, transferred to Drainage Works Account .. 6,554 17 11 £20,792 9 2 £20,792 9 2 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. Public Works Fund .. .. .. .. 489,183 12 7 Drainage works — £ s. d. £ s. dTreasury Adjustment Account .. .. 242,381 6 9 Recoverable— Unpaid purchase money for land taken .. 210 1 1 Capital expenditure .. 205,000 0 0 Sundry creditors— £ s. d. Capitalized interest: Section Departmental .. .. 8 15 3 12, Finance Act, 1927 (No. 2) 74,524 6 10 Miscellaneous .. .. 464 9 11 473 5 2 279,524 6 10 Rate accounts — Not recoverable — Capital .. .. .. 3,882 6 6 Capital expenditure and capiMaintenance.. .. .. 4,423 17 5 talized interest .. .. 415,746 14 0 8,306 3 U 695,271 0 10 Suspense Account .. .. .. 3 12 0 Plant and machinery .. .. .. 8,264 8 J Writings off in Suspense .. .. 551 4 7 Buildings .. .. .. .. .. 's9O 12 0 Payments in advance— Loose tools .. . . . . .. 307 7 6 Rates .. .. .. 0 10 0 Sundry goods .. .. .. . . 304 19 1 Miscellaneous .. .. 0 4 0 Cash in transit .. .. .. . . 84 12 4 0 14 0 Sundry debtors — £ s. d. Rates capital . . .. 20,239 0 1 Rates maintenance .. . . 14,650 16 6 Law-costs .. .. . . 452 12 9 Rents .. .. .. 16 12 0 Miscellaneous' . . .. 76 3 10 Departmental .. .. 0 10 6 35,435 15 8 Losses in Suspense .. .. .. .. 551 4 7 £741,110 0 1 £741,110 0 1 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief 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.

B.—l [Pt. IV].

RESERVE FUND ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. £ s. d. Income. £ s. d. Excess of income over expenditure .. .. 18,035 17 9 Interest on investments .. .. .. 14,771 10 4 Interest on loans (section 38 (a), Hawke's Bay Earthquake Act, 1931) .. .. .. 3,264 7 5 £18,035 17 9 £18,035 17 9 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. Capital, Ist April, 1935 .. .. .. 1,252,394 311 Investment Account — £ s. d. Less Nominal Value. Loss on realization of 2-per- £ s. d. , s ; ~ ~. ~, . T F cent. Imperial Treasury 284,840 14 0 British Conversion Loan 1944-64 290,893 11 5 k on( j g 253 15 3 31,551 9 0 Imperial War Loan stock .. 33,760 2 7 Administration expenses (sec- ~ ~ tion 39, Hawke's Bay Earth- 316 ' 392 3 0 324 > 653 14 0 quake Act, 1931).. 10 16 9 • . Grants under section 38 («.), Interest accrued on investments .. .. 5,946 15 6 Hawke's Bay Earthquake Loans under Hawkes Bay EarthAct, 1931 .. .. 238 10 2 quake Act, 1931— £ s. d. 5Q3 22 Section 38 (a) (private mdividuals).. .. .. 656,088 8 4 1,251,891 1 9 Section 38 (b) (local authoriExcess of income over expenditure for year ties) •• •• *• 242,918 12 1 ended 31st March, 1936 .8,035 17 9 ~ 19 ° * Interest postponed .. .. .. 2,402 6 11 Sundry debtors .. .. .. • ■ 386 15 3 Treasury Adjustment Account .. .. 6,776 15 5 Cash in Public Account .. .. .. 27,843 12 1 £1,269,926 19 6 £1,269,926 19 6 B. C. Ashwin, Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —G. F. C. Campbell, Controller and Auditor-General.

B.—l [Pt. IV].

SCENIC RESERVES ACCOUNT. Income and Expenditure Account foe the Year ended 31st January, 1936. Expenditure. £ s. <J. Income. £ g. d. Cost of administering reserves — Accrued rents .. .. .. .. 376 10 2 Repairs to fencing, eradication of rabbits, &c. .. 69 5 10 Accrued royalties .. . . .. 7115 7 Trounson Kauri Forest .. .. .. 284 15 3 Balance carried down . . .. !! ]! 673 8 2 Clearing, grassing, &c., Waitangi . . . . 669 9 6 Depreciation on buildings, &c., Motuihi Island .. 95 8 9 Irrecoverable rents .. .. .. .. 1511 Rebates .. .. .. .. .. 038 Thirds .. .. .. .. .. 050 £1,120 13 11 £1,120 13 11 £ s. d. £ s. d. Balance brought down .. .. .. 673 8 2 Transfer to Treasury Adjustment Account .. 93,582 16 il Balance brought forward from previous year .. 93,582 16 1] Balance—Excess of expenditure over income .. 9,551 9 6 Interest on capital invested in scenic reserves .. 8,878 ] 4 £103J34 6 5 £103,134 6 5 Balance-sheet as at 31st March, 1936. Liabilities. £ s.. d. £ s. d. Assets. £ s. d Capital Account — Moneys provided out of Con- Scenic reserves .. .. .. .. 329,504 ] 3 7 solidated Fund Domain and recreation reserves .. .. 516.828 16 3 Balance, Ist April, 1935 .. 207,638 16 1. £ s. d Expenditure during year .. 4,994 16 3 Motuihi Island Domain .. 12,780 0 5 ' Less depreciation reserve on 212,633 12 4 buildings, &c. .. .. 1,765 7 5 Moneys provided from Public • |.> q Works Fund .. .. 11,534 7 3 Capital expenditure, Unemployment Fund .. 14 0 0 Moneys provided from private Sundry debtors for rent .. .. 254 16 10 sources for purchase of re- _ Sundry debtors for royalties . . . . !! 4 14 serves .. .. .. 5,824 2 9 Sundry debtors—Miscellaneous .. .. 2 12 0 Value of Crown land set aside Losses in suspense .. . . . . .. 0 3 2 as reserves .. .. 628,813 9 10 Income and Expenditure Account .. .. 9 551 9 (j Unemployment Fund capital 14 0 0 858,819 12 2 Sundry creditors — Departmental . . . . 48 4 0 Miscellaneous .. .. 11 3 11 59 7 11 Rents paid in advance .. .. .. 0 10 0 Rents charged in advance .. . . .. 107 8 9 Writings-off in suspense . . . . .. 0 3 2 Treasury Adjustment Account .. .. 8,188 3 8 £867,175 5 8 fSU7.IT.-, 8 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief 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 explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentay return 8.-l [Pt. IV]. —J. H. Fowler] Deputy Controller and Auditor-General.

B.—l [PT. IV].

NEW ZEALAND STATE COAL-MINES. Statement of Receipts and Payments foe the Year ended 31st March, 1936. Receipts. £ s. d. £ s. d. Payments. £ s. d. £ s. d. Cash in Public Account at Ist James Colliery— April, 1935 .. .. .. 8,272 13 2 Plant .. .. .. 15 8 0 Proceeds sale of coal, &c, .. 213,454 5 2 Wages .. .. .. 16,593 5 8 Recoveries, refunds, &c. .. 2,787 16 0 Special rate .. .. .. 253 16 3 Royalties .. .. .. 10,728 10 1 Coal purchased .. .. 32 12 3 226,970 11 3 Bus-fares .. .. .. 248 8 0 Interest .. .. .. .. 2,529 11 7 Electric power . .. 471 14 2 Contracts —Deposits .. .. .. .. 10 0 0 • - - 17,615 4 4 Repayment of housing loans .. .. .. 1,070 5 1 Liverpool Colliery - F J Plant .. .. .. 98 2 5 Buildings .. .. 217 7 3 Cottages .. .. .. 342 9 0 Stores and materials .. .. 18,584 13 9 Wages .. .. .. 63,078 15, 1 Special rate .. .. .. 610 6 3 Railway tickets .. .. 1,499 14 6 Coal purchased .. .. 41 3 5 — — 84,472 U 8 Mac Donald Colliery .. .. .. 12 5 11 Prospecting on State Coal Reserve .. .. .. 1,138 8 § Wellington Depot Account .. 12,382 3 11 Christchurch Depot Account .. 21,626 1 0 Wanganui Depot Account .. 13 1 1 Coal purchased on account of depots (Suspense Account) .. 520 11 11 Cargo adjustments (coal purchased) .. .. .. 15 9 35,681 11 11 Superannuation Fund subsidy .. .. 153 8 8 Management and office salaries .. 5,272 18 10 Interest .. .. .. 3,776 11 5 Travelling-expenses .. .. 94 12 9 Printing and stationery .. .. 190 0 2 Repairs and maintenance .. 3,251 4 7 Wharfage .. .. .. 2,592 7 6 Railway haulage .. .. 11,710 15 0 Marine freights .. .. 37,88615 5 Postages and telegrams .. .. 214 0 6 Insurances .. .. .. 53 0 5 Rents .. .. .. 68 0 9 Compensation .. .. .. 2,501 9 7 Coal-miners' Relief Fund .. 321 6 7 General expenses .. .. 703 3 9 Sinking Fund instalment .. 8,818 18 1 Redemption of loan capital .. 10,000 0 0 Audit fees .. .. .. 339 4 0 Cheques dishonoured .. .. 41 8 8 Receiver-General's Deposit Account .. .. .. 10 0 0 87,845 18 0 London Imprest outstanding, 31st March, 1936 .. .. 760 13 4 Cash in Public Account at 31st March, 1936 .. .. 12,311 7 3 13,072 0 7 £238,853 1 1 £238,853 1 1

13— B. 1 [PT. IV].

B.—l [PT. IV].

NEW ZEALAND STATE COAL-MINES—continued. Colliery Sales Accounts for the Year ended 31st March, 1936.

Colliery Working Accounts for the Year ended 31st March, 1936.

Colliery Profit and Loss Accounts for the Year ended 31st March, 1936.

Mac Donald Colliery Profit and Loss Account for the Year ended 31st March, 1936. £ s. d. £ s d Interest .. .. .. .. .. 2,062 12 2 Rents .. .. .. .. 31 14 10 Depreciation.. .. .. .. .. 1,814 12 5 Royalties .. .. .. . 5 102 16 0 Legal expenses .. .. .. .. 100 0 0 Travelling-expenses .. .. .. .. 13 12 3 3,990 16 10 Net profit —Transferred to General Profit and Loss Account .. .. .. .. 1,143 14 0 £5,134 10 10 £5,134 10 10

Dr. Liverpool. James. Gr. Liverpool. James. £ s. d. £ s. d. £ s. d. £ s d Railway haulage .. .. 9,435 6 11 3,031 9 0 Sales of coal, f.o.r., f.o.b., and 127,838 10 3 38 765 16 1 Wharfage .. .. 1,738 16 0 720 12 0 c.i.f. Special rate .. .. 579 12 0 240 4 0 Marine freight .. .. 26,309 4 1 10,717 9 6 38,062 19 0 14,709 14 6 Working Account — Sales of coal net f.o.r. .. .. 89,775 11 3 24,056 1 7 £127,838 10 3 £38,765 16 1 £127,838 10 3 £38,765 16 1

Dr. Liverpool. James. Or. Liverpool. James. £ s. d. £ s. d. £ s. d £ s d Stocks on hand, 1st April, 1935 2,757 2 11 441 6 5 Sales Account — Sales of coal Coal-winning— net f.o.r. .. .. .. 89,775 11 3 24,056 1 7 Wages .. .. .. 63,597 18 5 16,793 10 10 Sales of stores, &e. .. .. 4,510 19 11 Stores and materials used .. 6,377 15 10 829 5 5 Stocks on hand at 31st March, Railway and bus fares .. 505 5 8 247 14 0 1936, at mine, wharf, and Stores sales (at cost) .. 4,021 11 1 .. afloat .. .. .. 1,892 10 1 653 1 5 Coal purchased .. .. 42 13 1 26 14 2 Electric power .. .. .. 471 4 10 77,302 7 0 18,809 15 8 Gross profit—To Profit and Loss Account .. .. 18,876 14 3 5,899 7 4 £96,179 1 3 £24,709 3 0 £96,179 1 3 £24,709 3 0

Dr. Liverpool. James. Or. Liverpool. James. £ s. d. £ s. d. £ s. d. £ s. d Salaries .. .. .. 2,922 16 5 880 8 10 Gross profit at mine .. .. 18,876 14 3 5 899 7 4 Rents .. .. .. .. 31 10 8 Rents .. .. .. 439 7 ] Interest .. .. .. 2,914 2 4 668 11 8 Net loss — Transferred to Travelling-expenses .. .. 66 1 10 16 10 7 General Profit and Loss Printing and stationery .. 148 7 11 37 1 11 Account .. .. .. .. 1 747 15 1 Repairs and maintenance .. 4,640 9 8 1,738 14 6 Telegrams and postages .. 171 7 4 42 16 10 Insurance .. .. .. 3,177 5 11 823 18 8 Coal-miners' Relief Fund .. 249 5 5 63 9 6 General expenses .. .. 539 15 9 155 13 6 Audit fees .. .. .. 148 19 3 37 4 9 Superannuation Fund subsidy .. 88 7 3 22 1 10 Depreciation .. .. 4,048 7 5 3,128 19 2 19,115 6 6 7,647 2 5 Net profit — Transferred to General Profit and Loss Account .. .. .. 200 14 10 i £19,316 I 4 £7,647 2 5 jj £19,316 1 4 £7,647 2 5

B. I [FT. TV],

Depot Profit and Loss Accounts for the Year ended 31st March, 1936.

NEW ZEALAND STATE COAL-MINES— continued. Depot Trading Accounts for the Year ended 31st March, 1936.

T" E:®īllilt * * . |*l . _ Dr. Wellington. Cheistchubch. Wangantti. Gr. Wellington. Christchurch. I Wangantji. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Wages —Yard .. .. .. 665 5 0 1,007 0 10 .. Trading accounts —Gross profit .. 5,572 9 3 6,216 6 1 Salaries .. .. .. .. 1,468 10 9 1,165 6 6 .. Rents .. .. .. .. .. •• 27 0 0 Rents .. .. .. .. 388 16 0 123 12 0 .. Net loss — General Profit and Loss Interest .. .. .. .. 258 8 5 103 19 8 .. Account .. .. .. . • 150 11 • ■ 15 4 5 Travelling-expenses .. .. .. 82 2 1 57 911 Repairs and maintenance .. .. 313 9 10 303 13 7 0 19 3 Postages and telegrams .. .. 87 14 7 50 17 7 Printing and stationery .. .. 50 12 3 81 18 2 Insurance .. .. .. .. 22 18 8 31 4 4 3 1 10 Cartage .. .. .. .. 1,293 9 1 1,393 10 5 Sacks .. .. .. .. 94 19 1 105 13 3 General expenses .. .. .. 457 6 5 168 13 11 Audit fees .. .. .. .. 93 3 0 59 17 0 Superannuation Fund subsidy.. .. 22 6 8 20 12 11 Reserve for bad debts .. .. 57 8 1 14 0 0 Rates .. .... .. 15 19 0 Depreciation .. .. .. 350 1 5 316 5 9 38 3 4 j ! 5,722 10 4 5,003 15 10 42 4 5 Net profit — General Profit and Loss Account .. .. .. .. .. 1,212 10 3 £5,722 10 4 £6,216 6 1 £42 4 5 j £5,722 10 4 £6,216 6 1 j £42 4 5

Dr. Wellington. Chkistchukch. Or. Wellington. Chkistchurch. £ s. d. £ s. d. £ s. d. £ s. d. Stocks on hand at 1st April, Sales of coal .. .. 100,281 1 3 51,873 0 2 1935 .. .. .. 2,538 10 10 3,821 13 0 Sales of coke, wood, &c. .. 4,808 2 8 1,685 8 8 Purchases of coal .. .. 91,500 7 7 29,095 12 8 Stocks on hand at 31st March, Purchase of wood, coke, &c. .. 4,335 2 11 1,306 18 11 1936 — Wharfage and freight .. 1,300 8 10 3 19 8 Coal .. .. .. 752 11 8 2,796 16 3 Haulage to depot .. .. 582 7 4 16,304 17 4 ; Wood, coke, &c. .. .. 125 9 6 627 14 5 Wages —Discharging .. .. 137 18 4 233 11 10 100,394 15 10 50,766 13 5 Gross profit — Profit and Loss Accounts .. .. .. 5,572 9 3 j 6,216 6 1 £105,967 5 1 £56,982 19 6 £105,967 5 1 £56,982 19 6

B.—l [PT. IV],

NEW ZEALAND STATE COAL-MlNES—continued. General Profit and Loss Account for the Year ended 31st March, 1936. Dr. £ s. d. £ s. d. Or. £ s. d. £ s. d. Net loss — Net profit— James Colliery .. .. 1,747 15 1 Liverpool Colliery .. .. 200 14 10 Wellington Depot .. .. 150 1 1 Mac Donald Colliery .. .. 1,143 14 0 Wanganui Depot .. .. 15 4 5 Christchurch Depot .. .. 1,212 10 3 1,913 0 7 2,556 19 1 Balance—Net profit for year carried down .. 10,182 411 Net recoveries— Seddonville Colliery .. .. 55 13 8 Royalties .. .. .. 4,163 9 0 4,219 2 8 Net revenue from hire of plant, buildings, &c .. 87 6 8 Interest on investments .. .. .. 5,231 17 1 £12,095 5 6 £12,095 5 6 £ s. d. £ s. d. Sinking Fund Account for redemption of loan Net profit for year .. .. .. .. 10,182 411 capital .. .. .. .. .. 8,818 18 1 Balance —Net surplus for year .. .. .. 1,363 610 £10,182 4 11 £10,182 4 11

100

B.—i TPt. m

NEW ZEALAND STATE COAL-MINES— continued. Balance-sheet as at 31st Mabch, 1936. Liabilities. Assets. Loan capital— £ s. d. £ s. d. Collieries— ' Loans at 3J per cent. .. .. .. .. .. 416 13 4 Development and property accounts .. .. .. o Loans at 4 per cent. .. .. .. .. .. 86,826 13 4 Electrical Plant Account (James Colliery) .. .. '' ot'rqq a ° 87,243 6 8 Machinery, plant, ropes, and rolling-stock .. .. 4 < Accrued interest on capital loan .. .. .. .. .. 393 12 1 Buildings at mines .. .. • • • • • • • • o'kq« io 11 Departmental. Sundry. Cottages at mines .. .. •• •• •• •• ? oa? iq Sundry creditors— £ s. d. £ s. d. Plantations at mines .. .• •• •• •• 1,287 j. Liverpool Colliery .. .. 895 5 5 6,026 19 1 6,922 4 6 Coal stocks (bins, wharf, and afloat) .. .. .. •• 2,545 11 o James -Colliery .. .. .. 288 2 10 4,866 15 11 5,154 18 9 Stores n hand .. .. .. •• •• •• 9,12116 6 Mac Donald Colliery .. .. .. 265 16 0 265 16 0 Wellington Depot .. .. 25 14 5 685 6 7 711 1 0 148,723 2 9 Christchurch Depot .. .. 1,995 3 4 351 10 3 2,346 13 7 Less provisionally written off .. •• •• •• 83 16 1 " ——• 148, 639 o o 3,204 6 0 12,196 7 10 15,400 13 10 Plant, equipment, &c., on hire .. .. •• •• •• 719 14 4 Deposits on contracts .. .. .. .. .. .. 1,100 0 0 Depots— Sinking Fund .. .. .. .. .. .. .. 8,821 8 4 Property Accounts .. .. ■■ •• •• •• „ Reserves— Stocks and stores on hand .. .. .. •• •• 5,215 5 5 General Reserve .. .. .. .. .. 182,194 18 11 - ~ Bad Debts Reserve ..........883 101 14,022 2 4 Accident Insurance Reserve .. .. .. .. .. 7,209 5 8 Less provisionally written off .. •• •• •• 765 4 5 190,287 14 8 13,206 17 11 General Profit and Loss Account— Prospecting on State Coal Reserve .. .. •• •• •• o'ool^q^ Net surplus for year 1935-36 .. .. .. .. .. 1,363 610 Sinking Fund investments .. .. •• •• •• . 8,821 8 4 Housing advances to workmen .. . • •• •• 7,477 16 o Interest accrued due .. .•••■ • • • m _ „ 7,589 4 6 Investments (ordinary) .. .. •• •• •• ® 2 Interest accrued due .. . • • • • • • • -76 14 7 Departmental. Sundry. 63,07b 14 7 Sundry debtors— £ s - <'■ ?_ ?' ~, Liverpool Colliery .. ..197 5 8 3,757 1 2 3,954 6 10 James Colliery .. .. .. 11 18 1 21 7 2 33 5 3 Mac Donald Colliery .. .. •• 1,342 17 9 1,34w 17 9 Wellington Depot .. .. 435 14 6 30,267 2 0 30,702 16 6 Christchurch Depot .. .. 89 11 9 2,475 18 5 2,565 10 2 734 10 0 37,864 6 6 38,598 16 6 Less provisionally written off .. .. •• •• 111 16 8 ,« 38,42b 19 10 Cash in Receiver-General's Deposit Account .. .. .... 1,100 0 0 Cash in Public Account .. .. •• •• •• 12,311 7 3 London Imprests outstanding.. .. •• •• 760 13 4 —— 13,07Z 0 7 £304,610 2 5 £304,610 2 5 A. W. Gyles, A.R.A.N.Z., Accountant. P- Webb, Minister of Mines. I hereby certify that the attached Working and Profit and Loss Accounts of Depots and Colleries, General Profit and Loss Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— G. F. 0. Campbell, Controller and Auditor-General.

101

B.—l [PT. IV],

STATE FIRE INSURANCE OFFICE. Revenue Account op the Accident Branch of the State Fire Insurance Office for the Year ended 31st December, 1935. £ s. d. £ s d. Premiums after deduction of reinsurances .. 97,766 1 10 Free-year bonus on personal accident policies .. 230 15 4 £ s - <*• Claims .. .. .. .. .. 66 171 15 10 Interest .. .. .. 14,935 14 9 Commission .. .. .. .. 4138 10 1 Less land and income tax .. 4,127 9 4 Salaries .. .. .. .. " 12'076 15 0 10,808 5 5 Contribution to Public Service Superannuation Premium on conversion of securities .. .. 2,105 5 0 Fund .. .. 175 g q Expenses of management .. .. .. 3,940 0 6 Further appropriation to reserve for unearned premiums .. .. .. .. i ; 662 7 1 88,395 8 10 Further appropriation to Reinsurance Reserve .. 10,000 0 0 Amount of Accident Funds, 31st December, 1935 12,284 3 5 £110,679 12 3 , £110,679 12 3 Balance-sheet of the Accident Branch of the State Fire Insurance Office as on the 31st December, 1935. Liabilities. £ s. d. Assets. £ s d Accident Funds, as per Revenue Account .. 12,284 3 5 Government securities .. " 178 363 3 0 Outstanding accident claims .. .. .. 55,315 0 0 Local-authority securities .. " " 136'935 3 6 Government taxes .. .. .. .. 10,127 9 4 Rural Advances bonds .. .. '14,'425 0 0 Commission .. .. .. .. 452 17 3 Property under agreement for sale and purchase 3, 980 0 0 Premium and other deposits .. .. .. 232 16 3 Fixed deposits and at short call 40 000 0 0 Sundry creditors .. .. .. .. 32 7 6 Interest accrued but not due .. 3'504 1 4 Officers' Fidelity Fund .. .. .. 500 0 0 Interest overdue .. .. . ' 199 0 0 Reserve for Unearned Premiums .. .. 48,883 011 Agents'balances .. " " 1 913 11 5 Investment Fluctuation Reserve .. .. 41,000 0 0 Sundry debtors, including Motor-vehicies InsurRemsurance Reserve .. .. .. 20,000 0 0 ance (Third-party Risks) Act pool .. .. 56 193 9 2 Bad Debts Reserve .. .. .. .. 1,000 0 0 Cash in hand on current account .. .. 11 106 10 1 Reserve Fund constituted under section 6 of the Government Accident Insurance Amendment Act, 1924 .. .. .. .. 256,792 3 10 £446,619 18 6 £446,619 18 6 J. H. Jerram, General Manager. L. H. Osborn, Deputy General Manager. 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.

102

B.—l [PT. IV].

STATE FIRE INSURANCE OFFICE —continued. Revenue Account of the State Fiee Insurance Office for the Year ended 31st December, 1935. Dr. £ s. d. Cr. £ s. d. Premiums after deduction of reinsurances .. 199,898 7 2 Bonus rebate to policyholders .. .. 41,233 6 2 Premium on conversion of securities .. .. 328 12 4 Losses by fire and earthquake (after deduction of Other receipts — £ s. d. reinsurances) .. .. .. .. 53,151 0 4 Interest, commission, and rent 39,659 0 6 Income-tax.. .. .. .. .. 23,641 1 6 Less land-tax .. .. 356 2 6 Commission .. .. .. .. 8,479 19 6 39,302 18 0 Salaries .. .. .. .. .. 28,742 10 7 Contribution to Public Service Superannuation Fund .. .. .. .. .. 533 13 8 Contribution to Fire |Boards under the Fire Brigades Act, 1908 .. .. .. 7,994 2 9 Expenses of management— £ s. d. Travelling-expenses .. 2,796 8 4 Printing, stationery, and advertising .. .. 1,453 18 7 Rent .. .. .. 1,440 3 3 Exchange .. .. 42 19 0 Postages, telegrams, cablegrams, and sundry charges 4,063 14 9 9,797 3 11 Office equipment .. .. .. .. 3,015 13 1 Office premises: Depreciation .. .. 3,210 0 0 179,798 11 6 Bonus Rebate Reserve .. .. .. 30,000 0 0 Office premises—Written off .. .. .. 27,000 0 0 Amount of fire-insurance funds at end of year .. 2,731 6 0 £239,529 17 6 £239,529 17 6 Balance-sheet of the State Fire Insurance Office on the 31st December, 1935. Liabilities. £ s. d. Assets. £ s. d. Capital authorized by the, State Fire £ Government securities .. .. .. 540,807 8 2 Insurance Act, 1908 .. .. 100,000 Local-authority securities .. .. .. 189,227 5 8 Less not raised .. .. .. 100,000 Rural Advances bonds .. .. .. 14,175 0 0 Nil Fixed deposits and at short call .. .. 187,000 0 0 Bad Debts Reserve .. .. .. .. 1,500 0 0 Land and buildings .. .. .. .. 131,276 13 11 Reserve Fund .. .. .. .. 742,941 18 5 Outstanding premiums .. .. .. 10,499 3 9 Investments Fluctuation Reserve Fund .. 59,000 0 0 Interest accrued but not due .. .. .. 11,020 12 2 Reserve for Unearned Premiums .. .. 104,246 911 Rent accrued or due .. .. .. 3,076 8 8 Bonas Rebate Reserve .. .. .. 79,000 0 0 Rent overdue .. .. .. .. 26 8 7 Reinsurance Reserve Fund .. .. .. 60,000 0 0 Cash in Reserve Bank of New Premium and other deposits .. .. .. 922 1 7 Zealand at Wellington, or in £ s. d. Outstanding fire and earthquake losses.. .. 2,054 0 0 transit to Wellington .. .. 51,533 1 0 Government taxes .. .. .. .. 48,641 1 6 Imprest Account balances : Head Sundry creditors .. .. .. .. 25,353 11 6 Office and branches .. .. 305 13 7 Other amounts owing by the Office — £ s. d. 51,838 14 7 Reinsurance premiums due .. 8,265 I 3 Commission .. .. .. 1,414 12 4 Printing, stationery, and adver- 13 15 3 rising Postages and sundry charges .. 2,863 17 9 12,557" 6 7 Fire-insurance funds, as per Revenue Account .. 2,731 6 0 £1,138,947 15 6 £1,138,947 15 6 J. H. Jerram, General Manager. L. H. Osborn, Deputy General Manager. 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.

103

B — 1 [Pt. IV],

SWAMP LAND DRAINAGE SCHEMES. Bate Accounts for Year ended 31st March, 1936. Kaitaia Drainage Area. Special Bate Accounts: Capital. Rural Town j Rural Town Subdivision. Subdivision. : Subdivision. Subdivision. Dr. £ s. d. £ s. d. Gr. £ s. d. £ s. d. Transfer to Reserve Fund .. 374 12 0 51 3 11 Balance .. .. .. 786 9 4 25 7 2 Interest charge .. .. 2,175 8 0 358 16 1 £ s. d. Remissions .. .. .. 28 17 6 1 6 7 Rates levied .. 3,132 16 2 Balance, 31st March, 1936 .. 1,077 15 2 45 10 4 Less rebate .. 469 10 2 2,663 6 0 409 12 6 Penalty, 10 per cent, unpaid rates 206 17 4 21 17 3 £3,656 12 8 £456 16 11 £3,656 12 8 £456 16 11 General Hate Accounts: Maintenance. Rural Town Rural Town Subdivision. Subdivision. Subdivision. Subdivision. Dr. £ s. d. £ s. d. Gr. £ s. d. £ s. d. Cost of maintenance .. .. 1,250 0 0 185 19 0 Balance .. .. .. 109 14 7 102 14 4 Remissions .. .. .. 938 058 Rates levied .. .. .. 1,096 8 6 151 1 2 Balance, 31st March, 1936 .. 31 13 7 75 11 4 Penalty, 10 per cent, unpaid rates 84 14 2 8 0 6 £1,290 17 3 £261 16 0 £1,290 17 3 £261 16 0 Waihi Drainage Area. Special Hate Accounts: Capital. Pukehina Kaikokopu Pukehina Kaikokopu Ward. Ward. Ward. Ward. Dr. £ s. d. £ s. d. Gr. £ s. d. £ s. d. Balance .. .. .. .. 40 16 10 Balance .. .. .. 743 14 1 Remissions .. .. .. .. 0 0 1 Rates levied .. .. .. 339 9 7 413 16 0 Transfer to Reserve Fund .. 32 13 1 48 19 7 Penalty, 10 per cent, unpaid rates .. 33 18 11 33 3 3 Interest charge .. .. .. 217 611 326 0 5 Balance, 31st March, 1936.. .. 867 2 7 31 2 4 £1,117 2 7 £446 19 3 • £1,117 2 7 £446 19 3 General Bate Accounts: Maintenance. Pukehina Kaikokopu Central Pukehina Kaikokopu Central Ward. Ward. Ward. Ward. Ward. Ward. Dr. £ s. d. £ s. d. £ s. d. Gr. £ s. d. £ s. d. £ s. d. Balance .. .. .. 105 11 10 Balance .. .. 774 3 6 585 911 Cost of maintenance .. 75 0 0 257 0 0 315 18 11 Rates levied.. .. 122 4 4 320 310 360 5 2 Remissions .. .. .. .. 6 13 4 Penalty, 10 per cent. Balance, 31st March, unpaid rates .. 12 4 5 23 15 5 24 8 4 1936 .. .. 833 12 3 672 9 2 .. Balance, 31st March, 1936 .. .. .. .. 43 10 7 £908 12 3 £929 9 2 £428 4 I £908 12 3 £929 9 2 £428 4 .1

104

B — 1 [PT. IV].

SWAMP LAND DRAINAGE SCHEMES —continued. Rate Accounts for Year ended 31st March, 1936—continued.. Poukawa Drainage Aeea. Special Bate Account: Capital. j) r _ £ s. d. Gr. £ s. d. Remissions .. .. .. •. • • 23 2 7 Balance .. .. .. .. .. 215 1 3 Transfer to Reserve Fund .. .. .. 123 4 4 Rates levied .. .. .. .. .. 'j: t \ Interest charge .. .. • • • • 954 5 8 Penalty, 10 per cent, unpaid rates .. .. 44 10 4 Balance, 31st March, 1936 .. .. .. 280 0 5 £1,380 13 0 £1,380 13 0 General Rate Account: Maintenance. j) r- £ s. d. Gr. £ s- d. Remissions .. .. • ■ ■ ■ • • 1 210 Balance .. .. .. .. .. 290 10 9 Maintenance completed works .. . . ■. 15 0 6 Balance, 31st March, 1936 . ■ • • 274 7 5 £290 10 9 £290 10 9

14— B. 1 [FT IV].

105

B. —1 [PT. IV].

SWAMP LAND DRAINAGE SCHEMES —continued. Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. Capital Account, Public Works Fund .. .. 689,645 4 2 Kaitaia Drainage Area— £ s. d. £ s. d. Reserve : Repayment capital costs— Allocated cost of works on which Kaitaia Drainage Dis- rates are levied— trict — £ s. d. £ s. d. Rural subdivision .. .. 60,000 0 0 Rural subdivision 2,032 6 3 Town subdivision .. .. 8,200 0 0 Town subdivision 277 15 0 — 68,200 0 0 2,310 1 3 Excess cost of works not recoverWaihi Drainage Dis- able .. .. .. 155,936 17 0 trict— Interest Account: Proportion Pukehina subdivi- chargeable to district .. 132,442 9 2 sion .. .. 202 14 1 — 288,379 6 2 Kaikokopu subdi- Waihi Drainage Area— vision .. 304 1 2 Allocated cost of works on which 506 15 3 rates are levied— Poukawa Drainage District .. 466 18 0 Pukehina subdivision .. 5,000 0 0 3,283 14 6 Kaikokopu subdivision .. 7,500 0 0 Rate Accounts — Central subdivision .. 49,414 3 6 Special Rate Accounts: Capital— 61,914 3 6 Kaitaia Drainage Excess cost of works not recoverDistrict — £ s. d. able .. .. .. 24,505 18 1 Rural subdivi- Interest Account: Proportion sion .. 1,077 15 2 chargeable to district .. 41,051 17 6 Town subdivi- __ 65,557 15 7 sion .. 45 10 4 Poukawa Drainage Area— 1,123 5 6 Drainage works .. .. 16,024 10 8 Waihi Drainage Interest Account: Proportion District — chargeable to district .. 2,568 11 2 Pukehina subdi- 18,593 1 10 vision .. 867 2 7 Hikurangi Drainage Area— Kaikokopu sub- Drainage works .. .. 246,726 17 5 division .. 31 2 4 Interest Account : Proportion 898 4 11 chargeable to district .. 122,769 9 2 Poukawa Drainage District .. 280 0 5 369,496 6 7 2,301 10 10 Mangawai Drainage Area — General Rate Accounts: Mainten- Drainage works .. .. 1,877 19 3 ance— Interest Account : Proportion Kaitaia Drainage Dis- chargeable to district .. 1,308 7 3 trict— £ s. d. 3,186 6 6 Town subdivision 75 11 4 Harihari Drainage Area— Rural subdivision 31 13 7 Drainage works .. .. 4,355 211 107 411 Interest Account : Proportion Waihi Drainage Dis- chargeable to district .. 2,666 22 trict— —— 7,021 5 1 Pukehina subdivi- Buildings .. .. .. .. .. 1,511 13 10 sion .. .. 833 12 3 Wharves .. .. .. .. .. 59 8 7 Kaikokopu subdi- Plant and-machinery .. .. .. .. 27,724 5 7 vision .. 672 9 2 Loose tools .. .. .. .. .. 289 2 8 1,506 1 5 Stores on hand .. .. .. .. 3,848 17 5 Poukawa Drainage District . . 274 7 5 Sundry debtors for rates — 1,887 13 9 Drainage District. Capital. Maintenance. Sundry creditors— £ s. d. £ s. d. Miscellaneous .. .. .. 382 17 11 Kaitaia.. .. 12,427 17 8 3,919 711 16,347 5 7 Departmental .. .. .. 0 3 0 Waihi .. .. 4,800 8 2 6,419 11 1 11,219 19 3 383 011 Poukawa .. 2,021 911 169 7 3 2,190 17 2 Rents charged in advance .. . . .. 238 1 1 Sundry debtors — Payments in advance— £ s. d. Rent under section 4 (2), Swamp Rent .. .. .. .. 0 3 0 Land Drainage Amendment Act, £ s. d. Rates.. .. .. .. 0 8 3 1926.. .. .. .. 412 1 8 0 11 3 House-rent .. .. .. 28 15 10 Suspense Account .. .. .. 0 6 0 Law-costs .. .. .. 484 14 10 Writings-off in Suspense .. .. .. 832 2 4 Miscellaneous .. .. .. 41 0 6 Treasury Adjustment Account .. .. 259,932 17 1 Departmental .. .. .. 585 16 6 1,552 9 4 Rate Account — General Rate Account —Maintenance — Waihi Drainage District: Central subdivision 43 10 7 Maintenance-costs: Hikurangi.. .. .. 318 9 9 Postponed rent .. .. .. .. 937 19 5. Premiums on conversion .. .. .. 178100 Revenue Account — Waihi Drainage District : Central ward . . . . .. .. 9,095 2 0 Losses in Suspense .. .. .. .. 832 2 4 Cash in transit from Post-office .. .. 7 3 2 £958,505 1 11 | £958,505 1 11 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief 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.

106

B. —1 [PT. IV],

TRANSPORT DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure ' Income. Head Office administration- £ b. d. £ s. d. Fees under Transport Licensing Act, * cl. £ 8 . d. Salaries .. .. • • 8,617 19 8 • • 'jaq a. a. Advertising, books, &c 59 1 2 Less refunds .. V 463 4420 m Q Q Printing, stationery, and office Balance 5',474 510 requisites .. •• •• 558 18 10 .Balance Postages and telegrams .. .. 121 17 10 Rent .. 16 .1 if 4 Travelling allowances and expenses 283 2 6 Alterations, &c., Head Office .. 95 12 2 Depreciation ■ • • • ■ • 171 12 2 Fuel, light, power, and water .. 92 18 11 Telephone rentals . • • • 167 910 Telephone toll fees .. • • 90 8 5 Telephone alterations and extensions 48 15 11 Meal allowances.. • • • • 3 6 6 Sundry expenses .. • • 4 6 9 Transfer of office, Government Buildings - Clifton Terrace .. 220 14 4 Transfer of Office, Clifton Terrace - J. Smith's, Ltd. .. • • 484 14 1 Cartage • • • ■ • • 0 15 10 Fees remitted 187 n, 3 71 0 9 Transport Licensing Authorities Rent: Auckland Branch Office .. 130 5 0 Metal holders : Vehicle authorities 15 3 4 Alterations, &c., Auckland .. 1 19 10 Travelling-expenses .. •• 1,496 8 1 Fees of members .. •• 2,457 17 5 Advertising ■ • • • • • 638 19 1 Salaries of secretaries .. 2,904 19 2 Office expenses .. . • • • 549 7 6 Rent of meeting-rooms .. •• 13 5 6 Services of Registrar of MotorVeMoIeS _!!!_!_! 8,505 14 8 Transport Co-ordination Board — Law-costs . • • • • • 0 10 Rent of meeting-rooms .. • • 6 13 b Advertising . ■ • • ■ • ® -* Salaries of members .. 1,600 0 0 Travelling-expenses .. •• 745 18 3 2,409 8 5 Inspection of passenger - service vehicles — Maintenance of brake-testing equipment ■ • '' '' a< o c ? Salaries of vehicle Inspectors ..1,693 b 1 Travelling-expenses: Inspectors .. 871 0 4 Rent ® 1 ® Sundry expenses . • • ■ 41 ' " Overalls for Vehicle Inspectors .. 110 8 Depreciation satchells .. .. 117 10 r 2,b21 lb 10 Traffic-control — Law-costs .. • • • • 72 3 9 Uniform caps .. • ■ ■ • "la 1 Salaries 'of Traffic Inspectors .. 459 19 3 Travelling-expenses of Traffic Inspectors -■ I®l 1® 10 Cost of operation of motor-car — £ s. d. License fees .. • • 4 3 0 Maintenance and repairs •• 151 17 7 Petrol and oil 70 4 1 Tires, &c. • • 13 17 10 Depreciation • • 42 lb 9 282 19 3 967 11 2 £25,875 11 10 £25,875 11 10 I — ■ £ s. d. £ s. d. Balance 5,4 « n 5,532 b 0 Interest on capital .. • • • • • • 6 ° £5,532 b 0 £5,532 6 0

107

B.—l [PT. IV].

TRANSPORT DEPARTMENT—continued. Balance-sheet as at 31st March, 1936. Liabilities. £ g. <1. Assets. £ s d Capital at 31st March, 1936 .. .. 1,314 4 7 Office furniture and fittings 762 10 0 Fees under Transport Licensing Act, 1931, received Typewriters and mechanical office appliances ! 170 17 1 m advance .. .. .. .. 16779 Departmental library . . .. .. .. 63 7 5 Sundry creditors £ s. d. Ramp for inspection of passenger vehicles .. 50 3 3 lJepartmental .. .. 158 11 4 Brake-testing machines .. .. . 138 16 Q Other .. .. 707 16 11 Motor-car .. .. .. , _ jo j , I 7 866 8 3 Metal holders for vehicle authorities .. .. 45 10 0 Writings-off m Suspense .. .. .. 187 7 6 Sundry debtors— £ s d Treasury Adjustment Account .. .. .. 4,980 6 5 Departmental .. .. 108 15 0 Other .. .. .. 89 2 0 , 197 17 0 Sundry payments in advance .. .. .. 13 0 6 Official stamps .. .. .. .. 23 11 2 Forms and stationery on hand .. .. .. 200 0 0 Satchells for Vehicle Inspectors .. .. .. 1 17 9 Assets in Suspense .. .. .. . , 187 7 g Income and Expenditure Account .. .. 5,532 6 0 £7,515 14 6 £7,515 14 6 G. C. Godfrey, Commissioner of Transport. H. B. Smith, Accountant. I hereby certify tha,t 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 explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Ft. IV].—J. H. Fowler, Deputy Controller and Auditor-Genera].

108

B.—l [Pt. TV],

VALUATION DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. £ s. d. Income. £ s. d. Advertising, books, newspapers, and other publica- Fees charges for Valuers'reports .. .. 25,970 9 9 tions .. .. • • • ■ ■ • 162 2 3 Fees charged for certified copies of existing roll Assessment Court expenses .. .. .. 706 5 3 values .. .. .. .. .. 2,103 15 0 Depreciation on office furniture, requisites, maps, Contributions from— and motor-car .. .. ■■ 995 15 5 Local bodies .. .. .. .. 12,024 15 0 Fees to Valuers .. .. .. 16,339 18 6 Land and Income Tax Department .. .. 12,024 15 0 Freight, cartage, and transport charges .. .. 55 10 6 State Advances for agency work . . .. 500 0 0 Fuel, light, power, and water .. .. .. 20 18 4 Levying and collecting hospital rates in Sounds Maps (maintenance) .. .. .. .. 888 15 1 and Taupo Counties and in part Waihcke Island 260 0 0 Office expenses .. . . .. . • 240 6 0 Profit on furniture sold .. . . . . 0 17 6 Payment to Post and Telegraph Department .. 100 0 0 Balance, exclusive of interest, carried down .. 9,228 13 7 Postages, telegrams, and rent of post-office boxes 634 14 11 Rent . . .. .. •. .. 2,258 9 6 Salaries .. .. .. .. .. 32,381 0 3 Telephone services .. .. .. .. 580 4 6 Travelling-allowances and expenses .. .. 5 ,709 16 8 Typewriters: Repairs .. .. .. 43 5 0 Overtime and meal-allowances .. . . .. 9 4 9 Printing and stationery .. .. .. 761116 Transfer and removal expenses.. .. .. 201 12 6 Grant to widow of officer .. .. .. 23 14 11 £62,113 5 10 £62,113 5 10 £ s. d. £ s. d. Balance, exclusive of interest brought down .. 9,228 13 7 Balance, after charging interest .. .. 9,921 0 0 Interest .. .. .. ■. .. 692 6 5 £9,921 0 0 £9,921 0 0 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. £ s. d. Assets. £ s. d. £ s. d. Capital Account .. .. .. .. 16,611 3 2 Furniture and fittings .. .. .. 519 16 8 Creditors — Mechanical appliances .. .. .. 211 18 11 Departmental .. .. 525 14 7 Motor-car .. .. .. .. 152 14 5 Sundry .. .. .. 2,216 5 5 Maps .. .. .. .. .. 15,726 13 2 2,742 0 0 Stationery .. .. .. .. .. 672 18 11 Payments in advance .. .. .. 25 5 8 Expenses paid in advance .. .. .. 0 2 0 Bad debts reserve .. .. • ■ .. 45 0 7 Debtors — Suspense Account: Hospital rates —Hospitals and Local bodies .. .. 8,546 5 3 Charitable Institutions Act, 1926 .. .. 43 14 0 Land Tax .. .. .. 12,024 15 0 Treasury Adjustment Account .. .. .. 31,375 7 6 Sundry Departmental .. .. 395 13 8 Sundry .. .. .. 2,636 310 23,602 17 9 Deposits Account —Hospitals and Charitable Institutions Act, 1926 .. .. .. 34 9 1 Excess of expenditure over income .. .. 9,921 0 0 £50,842 10 11 £50,842 10 11 W. Stewart, 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 explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —J. H. Fowler, Deputy Controller and Auditor-General.

109

B.—l [PT. IV].

DEPARTMENT OF SCIENTIFIC AND INDUSTRIAL RESEARCH. Income and Expenditure Account for the Year ended 31st March, 1936.

110

tt- j Research | Dominion j Geological ! Meteorological Dominion nwraSKrv Apia Tntai Head Office. investigations. Laboratory. I Survey. Office. Observatory. S25 Observatory. Aotal * Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Salaries.. .. .. .. •• •• 4,091 10 10 .. 7,533 5 5 4,327 7 10 2,870 11 4 1,220 11 9 1,298 5 9 1,858 2 7 23,199 15 6 Books, publications, and periodical papers .. .. 61 16 9 .. 63 13 4 29 17 10 40 2 9 18 0 8 2 15 7 27 12 2 243 19 1 Advisory Council : Honoraria and expenses .. .. 625 3 5 .. .. .. .. • • • • . • 625 3 5 Chemicals, apparatus, and repairs to apparatus .. . . .. 600 12 9 . . . . .. .. .. 600 12 9 Expenses of officer travelling overseas .. .. 80 0 0 .. 142 16 7 . . 500 00 .. .. .. 722 167 Field expenses .. .. . • • • • • • • • • • • 211 12 4 .. .. .. .. 211 12 4 Freight and cartage .. .. • • • • • • • • 94 9 10 12 17 7 .. .. .. .. 107 7 5 Fuel! light, power, and water 54 10 4 .. 436 17 11 57 12 3 22 9 5 25 0 0 26 16 0 .. 623 5 11 General expenses • • •• •• •• •• 40 0 9 .. 259 7 9 299 8 6 Grounds, maintenance . . .. • • • • • • • • • • • • • • 30 0 0 .. .. 30 0 0 Grant to Royal Society of New Zealand .. .. 500 0 0 .. .. . • .. . • • • • • 500 0 0 Instrument and outfit allowance . . .. • • • • • • • • 138 12 0 .. .. .. .. 138 12 0 Instruments, equipment, and repairs thereto .. .. .. .. .. 62 47 147 132 7195 6156 342 12 8 Laboratory accommodation and maintenance .. .. .. 61122 .. .. .. .. .. 61122 Mineral specimens, purchase . . . • • • • • • • • • 11 18 3 .. .. .. .. 11 18 3 National Research Scholarships . . .. • • 158 6 8 .. .. .. .. .. .. .. 158 6 8 New Zealand Journal of Science and Technology .. 499 4 1 .. .. .. .. .. .. .. 499 4 1 Observatories, maintenance, and establishment of .. .. .. . • 94 5 8 22 7 4 136 11 7 .. 253 4 7 Office cleaning .. .. .. •• •• •• •• •• •• 500 .. .. .. 500 Office accommodation and maintenance .. .. 13 3 4 .. .. 8 4 1 . . . . . . 86 12 10 108 0 3 Office fittings and requisites .. •• •• 11 13 6 .. 8 3 4 318 1186 1 16 6 0 12 0 0 14 0 27 19 6 Postage, telegrams, rent of boxes, broadcasting of 110 12 7 .. 37 17 1 35 14 1 3,233 36 17 19 6 100 .. 3,436 6 9 weather reports Printing and stationery .. .. .. •• 202 2 0 .. 130 1 0 240 7 0 287 16 8 80 17 3 7 7 2 11 2 7 959 13 8 Printing bulletins .. • • • • • • • • • • • • 760 6 3 .. .. .. .. 760 6 3 Rent .. .. .. .. •• 194 0 0 .. 1,132 8 2 306 0 0 222 0 0 589 0 0 ... .. 2,443 8 2 Subscriptions to technical societies .. .. • • • • • • 56 10 1 . . , . .. . . .. 56 10 1 Telephone services .. .. .. •• 84 0 11 .. 94 13 7 25 15 0 96 19 8 49 17 6 16 9 11 ... 367 16 7 Travelling allowances and expenses .. . . . • 239 4 11 . . 119 5 10 227 6 10 14 12 4 19 6 10 54 18 9 ... 674 15 6 Wages of field hands .. .. • • • • • • • • • • 265 6 10 .. .. • • • . 265 6 10 Provision for depreciation .. .. .. •• 74 6 9 1,238 18 8 671 5 5 313 12 11 27 15 10 323 12 10 179 7 9 52 2 8 2,881 2 10 Losses: Assets broken, lost, or destroyed .. .. . . 50 16 4 .. 2 5 2 .. .. .. .. 53 1 6 Dairy research .. .. .. .. •• •• 14,071 8 9 .. .. .. .. .. .. 14,071 8 9 Flax research .. .. .. . • • • • • 723 15 2 .. .. .. .. .. .. 723 15 2 Fruit research .. .. .. .. • • • • 4,152 18 4 .. .. . . .. .. .. 4,152 18 4 Geophysical prospecting .. .. .. •• •• 5,020 15 3 .. .. .. .. .. .. 5,020 15 3 Imperial Agricultural Research Bureaux .. .. .. 6,381 10 0 .. .. .. .. .. 6,381 10 0 Leather, hides, and pelts research .. .. .. .. 1,546 55 .. .. .. .. .. .. 1,546 5 5 Mineral content of pastures and soil surveys .. .. .. 3,663 15 0 .. .. .. .. .. .. 3,663 15 0 Miscellaneous researches .. .. .. • • • • 769 17 7 .. .. .. .. .. .. 769 17 7 Plant research .. .. .. .. •• •• 5,116 16 3 .. .. .. .. . . .. 5,116 16 3 Wheat research .. .. .. .. •• •• 3,897 17 6 .. .. .. .. .. .. 3,897 17 6 Canterbury Agricultural College : Grant .. .. .. 5,042 0 0 .. . , .. .. .. .. 5,042 0 0 6,999 16 1 51,676 14 3 11,183 12 6 6,977 17 11 7,479 0 3 2,586 4 1 1,795 13 11 2,357 0 1 91,055 19 1

B.—l [Pt. IV],

111

£ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Balance brought forward .. .. .. .. 6,999 16 1 28,396 16 9 10,940 5 3 6,943 5 4 7,479 0 3 2,586 4 1 1,795 11 5 509 10 5 65,650 9 7 Interest on capital .. .. .. .. 148 4 11 717 11 7 278 12 7 147 10 7 14 8 11 38 4 4 62 0 1 25 1 4 1,431 14 4 7,148 1 0 29,114 8 4 11,218 17 10 7,090 15 11 7,493 9 2 2,624 8 5 1,857 11 6 534 11 9 67,082 3 11 Income. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Contributions .. .. .. .. .. .. 19,169 0 2 .. .. .. .. .. 1,847 9 8 21,016 9 10 Sale of bulletins and maps .. .. .. .. .. ., 34 11 7 .. .. . . •. 34 11 7 Analysis fees .. .. .. .. .. .. .. 243 7 3 . . .. .. .. .. 243 7 3 Miscellaneous recoveries .. .. .. .. .. 4,110 17 4 .. 010 .. .. 026 .. 4,1110 10 Balance carried forward .. .. .. .. 6,999 16 1 28,396 16 9 10,940 5 3 6,943 5 4 7,479 0 3 2,586 4 1 1,795 11 5 509 10 5 65,650 9 7 6,999 16 1 51,676 14 3 11,183 12 6 6,977 17 11 7,479 0 3 2,586 4 1 1,795 13 11 2,357 0 1 91,055 19 1 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. j £ s. d. Excess of expenditure over income .. .. .. 7,148 1 0 29,114 8 4 11,218 17 10 7,090 15 11 7,493 9 2 2,624 8 5 1,857 11 6 534 11 9 67,082 3 11 7,148 1 0 29,114 8 4 11,218 17 10 7,090 15 11 7,493 9 2 2,624 8 5 1,857 11 6 534 11 9 67,082 3 11

B.—l [PT. IV],

DEPARTMENT OF SCIENTIFIC AND INDUSTRIAL RESEARCH— continued. Balance-sheet as at 31st March, 1936.

E. Marsden, Secretary. E. D. McGillivray, 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 explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].— J. H. Fowler, Deputy Controller and Auditor-General.

112

TTmrt OfiW ' Research Dominion Geological Meteorological 1 Dominion A P ia Total Head omce. Investigation. Laboratory. i Survey. Office. Observatory. ChSstchureh Observatory. iotai. Liabilities. Capital £ 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 .. .. .. •• 3,492 0 1 15,815 2 1 6,527 7 8 2,969 12 7 416 14 11 753 17 8 1,423 12 7 575 9 11 31,973 17 6 Creditors — Sundry .. .. .. 94 12 2 2,510 19 4 517 0 2 95 7 6 53 16 9 11 13 4 8 4 9 12 2 1 3,303 16 1 Departmental .. .. .. •• 9 1 0 25 11 0 41 12 0 1 8 1 75 8 3 39 14 2 .. .. 192 14 6 Amounts held on deposit — Wheat levies • • 748 12 8 .. .. .. .. .. .. 748 12 8 Grant, Apia Observatory (deposits, miscellaneous) .. .. .. ■ ■ • • • • • • • • 375 9 0 375 9 0 Writines-off, Suspense Account .. .. ■ • • • 41 5 6 .. 2 5 2 .. .. .. .. 43 10 8 Treasury Adjustment Account .. .. .. 7,087 8 9 26,998 4 1 10,763 3 2 13,850 6 5 7,366 0 5 2,573 0 11 1,849 6 9 522 9 8 71,010 0 2 10,683 2 0 46,905 14 2 17,849 3 0 16,918 19 9 7,912 0 4 3,378 6 1 3,281 4 1 1,485 10 8 108,414 0 1 * — Assets. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Land .. .. •• •• •• 2 >057 2 6 .. .. 3 3 0 .. .. .. 2,060 5 6 Buildings' •• •• •• •• 3,512 5 4 .. .. 83 4 8 .. 163 8 8 71 10 6 3,830 9 2 Tools and equipment . . •. • • • • • • 323 16 8 13 12 4 33 17 8 14 10 3 2 6 3 .. 10 6 3 398 9 5 Motor-vehicles .. .. • • • • • • • • 219 10 .. . . .. . • • • .. 219 1 0 Bicycles and other transport equipment .. .. .. 1688 .. .. .. .. .. 660 22 148 Horse and harness . • • • • • • • • • 49 10 3 . . .. .. .. . . . . 49 10 3 Furniture and fittings •• •• •• 263 10 5 1,008 19 5 382 7 6 154 11 1 79 0 10 89 16 1 40 14 3 95 9 2 2,114 8 9 Mechanical office appliances 33 5 3 108 2 1 19 16 7 1 10 0 5 16 0 35 2 5 232 15 0 38 9 0 474 16 4 Libraries and books .. .. •• •• 257 14 11 562 7 11 1,340 10 5 38 7 0 13 16 1 158 1 4 42 8 5 21 14 4 2,435 0 5 Stamps on hand .. .. . • • • • • 37 12 11 . . . . 9 2 3 . . .. .. .. 46 15 2 Stocks saleable publications on hand .. .. 2,891 12 0 748 17 5 .. 2,679 16 9 .. .. .. .. 6,320 6 2 Debtors — Sundry •• •• •• 0 16 1 161 1 8 2 12 6 36 8 1 1 16 3 .. .. .. 202 14 7 Departmental .. .. .. .. .. 4 11 11 259 4 5 100 5 0 10 15 9 .. .. .. .. 374 17 1 Permanent improvements: Roadirjg, fencing, &c. .. .. 358 12 10 .. .. .. .. .. . . 358 12 10 Plant and machinery .. .. .. •• •• 374 18 11 .. .. .. .. .. .. 374 18 11 Technical instruments, apparatus, and equipment .. 45 17 6 7,240 18 7 3,602 9 10 1734 21741 468 11 7 944 6 3 331 14 8 12,868 5 10 Lithographic blocks, slides, plates .. .. .. . • • • • • 44 6 9 .. .. .. .. 44 6 9 Fossils and collections .. .. . • • • • • • • • • 6,800 00 .. .. .. .. 6,800 0 0 Platinumware .. .. •• •• •• •• •• 1,168 11 0 .. .. .. .. .. 1,168 11 0 Assets in Suspense .. .. • • • • • • 41 5 6 .. 2 5 2 .. .. .. .. 43 10 8 Cash in Consolidated Fund Deposits Account .. .. 748 12 8 .. .. .. .. .. 375 9 0 1,124 1 8 Excess of expenditure over income .. .. • • 7,148 1 0 29,114 8 4 11,218 17 10 7,090 15 11 7,493 9 2 2,624 8 5 1,857 11 6 o34 11 9 67,082 3 11 10,683 2 0 46,905 14 2 17,849 3 0 16,918 19 9 7,912 0 4 3,378 6 1 3,281 4 1 1,485 10 8 108,414 0 1

B.—l [PT. IV].

SMALL-FARMS SCHEME. Revenue Account foe the Year ending 31st March, 1936. Dr. £ s. d. Or. £ s. d. £ s. d. Interest on capital provided from the Public Rents receivable .. .. .. .. 7,066 3 2 Works Fund .. .. .. 23,2X6 19 6 Interest receivable on— Rent and interest payable .. .. .. 4,017 14 1 Current Account advances .. 7,262 14 9 Administration and travelling-expenses .. .. 57 1 2 Instalment mortgage .. ..2,772 16 10 Losses on realization of advances to small-farm Sliare-milkers loans .. .. 2,941 7 1 occupiers .. .. .. •• •• 2,117166 Miscellaneous advances .. .. 0 3 3 Deficit on disposal of properties .. .. 1,793 17 4 12,977 111 Miscellaneous receipts .. .. .. 2 12 9 Rebates on superphosphates .. .. .. 117 14 3 Recovery of losses previously written off .. 26 17 10 Surplus on disposal of properties Capital .. .. .. .. 587 16 10 Interest .. .. .. 234 8 9 822 5 7 Balance: Loss for year carried down .. .. 10,190 13 1 £31,203 8 7 £31,203 8 7 £ s. d. £ s. d. Balance: Loss brought forward .. .. 6,550 18 10 Balance: Loss to 31st March, 1936, carried forward 16,741 11 11 Balance : Loss brought down .. . . .. 10, 190 13 1 £16,741 11 11 £16,741 11 11 Balance-sheet as at 31st March, 1936. Liabilities. Assets. Capital Account— .. £ s. d. £ s. d. Land— £ s. d. £ s. d. Public Works Fund .. .. 605,981 18 8 Leased .. .. .. 39,823 7 1 Employment Promotion Fund 194,609 5 0 Unleased .. .. .. 112,191 17 10 Land donated .. 1,629 0 0 152,015 4 11 802,220 3 8 Development expenditure on land .. .. 189,828 4 10 Loan from Employment Promotion .. 6,320 18 9 Capital expenditure from Employment Promotion Fund .. .. .. •• •• 194,609 5 0 Crown Lands Account: Land set Livestock and Chattels .. .. .. 14,103 15 1 aside for— Advances to small-farm occupiers— Small farms .. .. •• 4,990 19 4 Current Account — £ s. d. Rent accrued .. .. 119 2 9 Improvements .. .. 125,000 18 4 5,110 2 1 Stock and chattels .. .. 22,506 5 2 National Endowment Account— Instalment mortgage .. .. 50,212 11 0 Land set aside for small farms.. 4,063 14 3 Miscellaneous .. .. 60 2 11 Rent accrued .. •• 146 13 0 197,779 17 5 4,210 7 3 Advances under share-milkers agreements .. 48,426 14 9 Sundry creditors - Realization Account : Properties in course of Rent .. .. 726 7 2 realization .. .. .. •• 16,629 3 3 Departmental .. •• 3,936 17 8 Sundry debtors — £ s. d. Miscellaneous .. •• 2,492 510 Rent owing by small - farm » 7,155 10 8 occupiers .. ■■ •• 10,188 13 10 Payments in Advance— Principal instalments Rent .. .. .. 54 14 0 Instalment mortgage .. 293 4 7 Principal instalments: Share- Share-milkers loans.. .. 3,312 15 4 milkers loans .. .. 284 13 9 InterestInterest Instalment mortgage .. 828 15 5 Share-milkers loans.. .. 115 311 Current account .. .. 9,377 4 6 Current account .. .. 45 4 1 Share-milkers loans.. .. 1,593 6 4 499 15 9 Miscellaneous .. .. 0 3 3 Accrued interest on expenditure on blocks being Departmental .. .. 5,712 18 4 developed .. .. • • • • 22,244 16 4 Miscellaneous .. .. 554 13 1 Rent Adjustment Account .. .. •• 286 19 0 31,861 14 8 Writings-ofi in suspense .. •• •• 3,682 12 4 Postponed principal, share-milkers loans .. 31 12 10 Fire Loss Suspense Account .. •• 20 0 0 Postponed interest, share-milkers loans .. .. 11 15 4 Treasury Adjustment Account .. •• 37,971 13 11 Interest on expenditure on blocks being developed 22,628 0 4 Interest Adjustment Account .. .. .. 1,373 7 1 Losses in Suspense Account .. .. .. 3,682 12 4 Revenue Account : Balance carried forward .. 16,741 11 11 £889,722 19 9 £889,722 19 9 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief 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 explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. The following comment is appended : The account does not bear a charge for the cost of" expenses incurred by Departments administering the scheme, other than a reduced charge for the supervision of the erection of cottages and milking-sheds. —J. H. Fowler, Deputy Controller and Auditor-General,

15— B. 1 [PT. IV].

113

B. —1 [PT. IV].

DEFENCE DEPARTMENT. Headquarters General Activities Revenue Account for the Year ended 31st March, 1936.

114

General Head- Northern Central Southern Total quarters. Command. Command. Command. ±otai. Dt . £ sci £ s d £ s d £ s d £ s d Pay, military, civil, and Territorial .. .. 36,850 8 4 10,346 7 5 9,408 7 8 5,860 14 1 62,465 17 6 Grants for rifle shooting, entry fees for competitions, 34 171 1116 .. .. 36 87 and purchase and engraving of medals, &c. Medical examinations, attention, and hospital 220 0 6 84 12 0 63 1 6 42 3 0 409 17 0 charges Advertising, office expenses, printing, stationery, 1,228 19 11 523 5 10 330 13 0 368 13 11 2,451 12 8 postage, telegrams, telephones, repairs, cleaning, and laundering Hire and maintenance of drill-halls, offices, buildings, 768 18 6 2,192 10 1 841 17 5 1,448 14 2 5,252 0 2 parade-grounds, camps, rifle-ranges, boat-sheds, &c. Compensation for sickness and accidents due to 9 17 0 19 14 2 5 17 6 1 10 0 36 18 8 military services Rations, forage, fuel, light, and water .. .. 1,320 6 0 705 17 6 357 3 3 855 3 5 3,238 10 2 Legal expenses and Courts of inquiry .. .. .. 800 .. .. 800 Travelling allowances and expenses, removal ex- 3,173 19 6 1,488 4 3 983 9 11 1,264 18 0 6,910 11 8 penses, rail, steamer, tram, motor, and ferry fares, freights, cartage, and motor licenses Horses, hire and maintenance of .. . . 29 6 6 263 16 7 174 16 11 242 4 8 710 4 8 Horses, died or destroyed and written oft .. 1 0 0 17 2 2 25 0 0 34 0 0 77 2 2 Clothing, stores and ammunition .. .. 7,340 12 6 678 19 10 221 11 5 749 10 10 8,990 14 7 Stores lost, broken, destroyed, &c., and written off 0 16 9 1 10 1 0 7 6 . . 2 14 4 Rents irrecoverable written off.. .. .. 900 200 360 .. 14 60 Allowances and expenses of officers undergoing 6,399 7 7 .. .. .. 6,399 7 7 training abroad Replacement of stolen cheque .. .. .. .. .. 10 0 0 .. 10 0 0 Rifle Clubs. Proportion of pay of military staff .. .. 40 8 5 250 0 0 250 0 0 250 0 0 790 8 5 Rail fares .. .. .. .. .. .. 25 18 3 113 13 7 5 9 6 145 1 4 Small-arms ammunition issued free and at less than 546 2 3 1,364 0 4 4,507 2 6 4,941 15 11 11,359 1 0 cost Proportion of cost of maintenance of ranges and 300 50 00 125 00 150 00 328 0 0 buildings used Miscellaneous charges .. .. .. .. .. 19 10 5 24 18 6 41 12 8 86 1 7 Non-effective Services. Contribution to pensions of Imperial officers and 158 3 3 .. .. .. 158 3 3 N.C.O.'s on loan Depreciation on— Buildings .. .. .. .. .. 883 7 0 5,861 0 3 2,297 2 3 3,041 4 4 12,082 13 10 Libraries .. .. .. .. .. 40 10 0 5 14 7 1 14 4 11 3 4 59 2 3 Motor-vehicles .. .. .. .. 145 1 3 .. 16 19 0 .. 162 0 3 Furniture .. .. .. .. .. 535 2 2 245 5 6 361 7 7 300 13 4 1,442 8 7 59,739 4 6 24,155 0 9 20,123 9 10 19,609 11 2 123,627 6 3 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. .. .. 58,976 13 2 21,688 15 0 16,584 19 5 15,523 18 3 112,774 5 10 Interest on capital .. .. .. .. 12,887 13 9 10,816 15 3 6,449 18 4 5,828 2 4 35,982 9 8 71,864 6 11 32,505 10 3 23,034 17 9 21,352 0 7 148,756 15 6

B. —1 [Ft. IV].

DEFENCE DEPARTMENT —continued. Cv Rent of buildings and quarters, light, and water — s " General Headquarters .. .. • • • ■ • • • • • • • • • • „ g 2 Northern Command .. .. ■ ■ • • • ■ • • • • • ■ • • Q . . Central Command .. .. •• •• •• •• ■ • "• 2 115 7 4 Southern Command .. . • • • • • • • • • •• '' '" ggj g q Grazing rights on rifle-ranges and reserves— m 9 „ General Headquarters .. . • ■ • • • • • • • • • ' • "" 8 _ Northern Command .. .. •• •• •' „ Central Command .. •• •• •• •• •• •• •• •• Southern Command .. • - .. ■ • • * • • * 309 13 10 Fines : General Headquarters Purchases of discharges— 10 0 0 General Headquarters .. .. • • • • ■ • • • • ■ • • • • 30 0 0 Northern Command .. • • • • • • ■ • • • •» '' '' sfi n 0 Central Command .. • • • • • • • • • • • • • • '' 75 0 0 Use of departmental horses — 1 513 9 2 Northern Command .. ■■ •• •• •• •• •• •' i'qqi a n Central Command . . .. • ■ • • • • • • • • • • '' i'lkq ll 4 Southern Command .. ■ • • • ■ • • ■ • • • • '' '" J__ g j 20 18 0 Sale of medals and ribbons : General Headquarters Excess of expenditure over income carried down— General Headquarters " 211088 15 0 Northern Command .. 16,584 19 5 Central Command .. ■ •• •• ~ Ifi « Southern Command .. •• •• •• •• •• " " _J 774 510 £123,627 6 3 Excess of expenditure over income after charging interest on capital— General Headquarters .. • • • • • • • * 505 jq 3 Northern Command .. ■ • •• •• •• "• " " 23'034 17 9 Central Command .. ..«••• j 0 7 Southern Command . . ■ • ■ • ■ • ■ • ■ • ■ • '" " ' 756 15 6 £148,756 15 6

115

General Head- Northern Central Southern TotaL quarters. Command. Command. Command. £ S. d. £ s. d. £ S. d. £ s. d. £ s. d. Administrative charges per head of trainees (Terri- 2 5 5 2 10 1 191 torials and Cadets), excluding non-effective services and interest on capital ■ - o l , o n A 9102 294 Cost of assistance to rifle clubs per head of members 2 8 4 .;

B.—l [Pt. IV].

DEFENCE DEPARTMENT—continued. Territorial Forces Revenue Account for the Year ended 31st March, 1936.

Cadet Forces Revenue Account for the Year ended 31st March, 1936.

116

; Northern Central Southern „ . , Command. Command. Command. j iotai. -d D , r - £ s. d. £ s. d. £ s. d. £ s d ray military, civil, and Territorial .. .. .. 20,580 14 6 19,325 1 9 21.234 5 3 61 140 1 6 Clothing, stores, and ammunition .. .. .. 7,259 5 8 12,473 13 2 11,364 8 3 31,097 7 1 Medical fees, attention, and hospital charges, and compen- 274 11 1 214 8 8 313 14 3 802 14 0 sation for sickness and accidents Advertising, office expenses, printing, stationery, postage, 1,706 15 11 850 19 8 1,172 1 9 3,729 17 4 telegrams, telephones, repairs, cleaning, laundering, engraving trophies, &c. Hire and maintenance of drill-halls, offices, buildings, parade- 620 1 7 1,363 13 9 689 5 10 2,673 1 2 grounds, rifle-ranges, camps, launches, &c. Rations, forage, fuel, light, and water .. .. .. 3,805 2 7 4,174 6 2 3,435 8 8 11 414 17 5 Subsidies to officers'clubs .. .. .. .. 62 10 0 62 10 0 150 0 0 '275 0 0 Horses, hire and maintenance of .. .. .. 1,559 5 10 1,363 7 8 1,214 6 5 4,136 19 11 Grants towards maintenance of regimental bands .. 300 0 0 400 0 0 400 0 0 1' 100 0 0 Travelling allowances and expenses: rail, steamer, tram, 7,916 5 3 6,522 7 3 6,526 2 1 14 7 motor, and ferry fares; freights, cartage, and motorlicenses Stores lost, broken, destroyed, &c., and written off . . 152 10 9 259 14 2 104 17 5 517 2 4 Funeral expenses .. .. .. .. .. 36 6 6 .. .. 36 6 6 44,273 9 8 47,010 2 3 46,604 9 11 137,888 1 10 t, , , £ s. d. £ s. d. £ s. d. £ s. d. -Balance brought down .. .. .. .. 44,273 9 8 47.010 2 3 46,604 9 11 137 888 1 10 Interest on capital .. .. .. .. .. 4,650 13 1 5,072 17 3 5,328 14 11 15,052 5 3 48,924 2 9 52,082 19 6 51,933 4 10 152,940 7 1 .. , Cr ~. , , £ s. d. £ s. d. £ s. d. £ s. d. Balance carried down .. .. .. .. .. 44,273 9 8 47,010 2 3 46,604 9 11 137,888 1 10 44,273 9 8 47,010 2 3 46,604 9 11 137,888 1 10 -j-, . _ , . £ s. d. £ s. d. £ s. d. £ s. d. Excess of expenditure over income after chargmg interest on 48,924 2 9 52,082 19 6 51,933 4 10 152 940 7 1 capital 48,924 2 9 52,082 19 6 51,933 4 10 152,940 7 1 Cost per head of Territorials— £ s. d. £ s. d. £ s. d. ~~~£ sT "cT^ Exclusive of Headquarters administrative expenses and 12 17 1 14 15 5 15 10 0 14 6 3 interest on capital Including Headquarters administrative expenses .. 17 12 7 18 9 11 18 15 I 18 3 8

Northern j Central Southern Command. | Command. Command. Total - -® r - £ s. d. £ s. d. £ s. d. £ s d Pay, military, civil, and Territorial .. .. .. 4,599 3 9 6,103 14 10 7,427 2 9 18 130 l' 4 Clothing, stores, and ammunition .. .. .. 3,611 3 10 3,198 18 10 4'465 17 3 11'275 19 11 Advertising, office expenses, printing, stationery, postage, 151 8 4 115 15 4 190 19 j '458 2 9 telegrams, telephones, repairs, cleaning, laundering, engraving trophies, &c. Hire and maintenance of drill-halls, offices, buildings, parade- 36 14 6 219 8 3 34 2 0 290 4 9 grounds, rifle-ranges, camps, launches, &c. Rations, forage, fuel, light, and water .. .. .. 116 9 1 299 5 7 235 8 10 651 3 6 Subsidies to officers' clubs . . .. .. .. 62 10 0 62 10 0 150 0 0 275 0 0 Horses, hire and maintenance of .. .. .. .. 3 12 6 3 1° 6 Stores lost, broken, destroyed, &c., written off . . 10 4 0 12 3 3 13 0 5 35 7 8 Prizes for rifle shooting and entry fees for Empire Competition 7 11 6 25 9 7 32 3 2 65 4 3 Travelling allowances and expenses; rail, steamer, tram, 640 9 7 . 807 6 0 601 14 2 2 049 9 9 motor, and ferry fares; freights, cartage, and motorlicenses 9,235 14 7 10,848 4 2 13,150 7 8 33,234 6 5~~ £ s ' d. £ s. d. £ s. d. £ s d Balance brought down .. .. .. .. 9,235 14 7 10,848 4 2 13,150 7 8 33 234 6 5 Interest on capital .. .. .. .. .. 1,154 1 4 1,322 2 8 1,944 12 3 16 2 10,389 15 11 12,170 6 10 15,094 19 11 37,655 2 8 Gr - £ s. d. £ s. d. £ s. d. £ s d Excess of expenditure over income carried down .. .. 9,235 14 7 10,848 4 2 13,150 7 8 33 234 6 5 9,235 14 7 10,848 4 2 13,150 7 8 33,234 6 ~5~~ £ s. d. £ s. d. £ s. d. £ s d Excess Of expenditure over income after charging interest on 10,389 15 11 12,170 6 10 15,094 19 11 37 655 2 8 capital ' 10,389 15 11 12,170 6 10 15,094 19 11 37,655 2 8~~ Cost per head of Senior Cadets— £ s. d. £ s. d. £ s d ~£ d Exclusive of Headquarters administrative expenses and 209 257 1191 216 interest on capital Including Headquarters administrative expenses .. 616 3 601 542 51811

B.—l [PT. IV].

DEFENCE DEPARTMENT—continued. Aviation Revenue Account for the Year ended 31st March, 1936. !)i\ £ s. d. Cr. £ s * '^■ Pay, military and civil staff .. .. . ■ 29,483 811 Fees under Air Navigation Act, 1931 .. .. 437 8 0 Advertising, printing, stationery, postages, tele- Rents received .. .. '"J * ° grams, and telephones .. .. 714 510 Excess of expenditure over income carried down 109,5bb 15 i Travelling allowances and expenses, transport, freight and cartage .. • • • • 6,698 8 1 Expenses of officer undergoing training abroad .. 884 22 Expenses and upkeep of aircraft, stores, clothing, &c. .. .. .. •• 24,262 17 11 Income - tax on royalties on Handley-Page slot device .. .. .. •• ■■ 1,340 12 6 Refresher courses, expenses of, including pay, rations,■ transport, and oil and spirit consumed 3,966 11 1 Medical expenses and compensation .. .. 395 9 7 Maintenance of aerodromes, buildings, &c. .. 1,703 16 11 New Zealand's proportion, expenses of International Commission for Air Navigation .. 191 6 11 Services of manufacturers' experts in assembling aeroplanes .. .. • • • • 691 0 0 Uniform outfit and upkeep allowances .. . • 836 16 1 Aeroplanes crashed and written off .. .. 3,205 98 Stores lost, broken, damaged, &c., and written off 138 8 6 Funeral expenses .. .. •. ■ • 44 6 6 Civil aviation — Grants to aero clubs .. . • . • 4,470 0 0 Landing-grounds, expenses incidental to .. 6,890 15 4 Proportion of pay of administrative staff .. 1, 453 8 7 Search for missing airman .. .. . • 239 8 1 Meteorological services .. . • 1,971 0 0 Depreciation on— Buildings .. . • • • • • 4,025 12 2 Furniture •• •• •• 53 6 5 Aircraft, &c. .. .. . • •• 17,142 14 7 £110,803 5 10 £110,803 5 10 £ s. d. £ s. d. Balance brought down .. .. .. 109,566 15 1 Excess of expenditure over income after charging Interest on capital .. .. .. •• 14,755 14 8 interest on capital .. .. . ■ 124,322 9 9 £124,322 9 9 £124,322 9 9 Army Ordnance Stores Revenue Account for Year ended 31st March, 1936. Cr. £ s. d. 2)»-. £ s. d. Hire of stores .. .. • • • • 70 14 6 Pay, military and civil .. .. .. 24,227 310 Excess of expenditure over income carried down 92,520 1 6 Medical fees .. .. .. • • 32 16 6 Advertising, printing, stationery, postage, telegrams, telephones, repairs, cleaning, and laundering . . .. .. • • 861 16 11 Maintenance buildings, lighting, fuel, water, &c. 2,853 7 6 Travelling allowances and expenses, removals, transport, freight cartage .. .. . - 6,503 18 1.1 Clothing, stores, and ammunition .. .. 559 19 1 Loss on unserviceable S.A.A. sold for breaking up 50,376 16 11 Loss on sale of surplus stores written off .. 5,496 6 6 Stores lost, broken, &c., written off .. .. 255 711 Depreciation— Buildings .. .. .. •• 1,223 12 0 Motor-vehicles .. .. • • ■ • 199 9 II £92,590 16 0 £92,590 16 0 —~ £ s. d. * . £ s. d. Excess of expenditure over income brought down 92,520 1 6 Excess of expenditure over income after charging Interest oil capital .. .. .. .. 72,761 3 8 interest on capital.. .. .. .. 165,281 5 2 £165,281 5 2 £165,281 5 2

117

B.—l [PT. IV].

DEFENCE DEPARTMENT —continued. " Janie Seddon " Launch Revenue Account for the Year ended 31st March, 1936. £ s. d. Or. £ s. d. Pay of crew .. .. .. .. 1,386118 Hire of vessel .. .. .. .. 1,560 5 0 Deck and engine-room stores .. .. .. 140 11 3 Towing targets and other departmental services 802 2 6 Fuel and water .. .. .. .. 196 18 8 Maintenance, repairs, slip dues, surveys, &c. .. 284 17 4 License fees and telephone .. .. .. 37 5 0 Depreciation on vessel .. .. .. 224 1 6 Excess of income over expenditure carried down 92 2 1 £2,362 7 6 £2,362 7 6 £ s. d. £ s. d. Interest on capital .. .. .. .. 26119 Excess of income over expenditure carried down 92 2 1 Excess of income over expenditure after charging interest on capital .. .. .. 65 10 4 £92 2 1 £92 2 1 Balance-sheet as at 31st March, 1936. Liabilities. Assets. £ s. d. £ s. d. £ s. d. £ s. d. Capital Account — Land .. .. .. .. .. 321,213 18 10 Public Works Fund .. 897,149 4 2 Buildings.. .. .. .. .. 530,846 9 5 Consolidated Fund .. 2,505,114 3 5 Military stores and equipment— 3,402,263 7 7 Armament, heavy gun and Value of gift assets .. .. .. 17,330 0 0 small-arms ammunition 985,157 13 1 Ordnance Depot stocks at 3,419,593 7 7 vocabulary prices .. 1,051,961 5 10 Creditors — Unit equipment and clothing Departmental .. .. 2,751 10 7 stocks .. .. 346,326 13 2 Sundry.. .. .. 13,958 3 6 2,383,445 12 1 16,709 14 1 Air and marine craft, aviation Rents received in advance .. .. .. 134 13 7 equipment and stores .. .. .. 176,587 5 9 Nelson Rifle Prize Fund .. .. .. 1,088 3 6 Horses .. .. .. .. .. 4,001 17 7 Writings-off Suspense Account .. .. 57,293 14 1 Army Service Corps supplies.. .. .. 609 9 5 Treasury Adjustment Account .. .. 628,201 16 10 Office furniture .. .. .. .. 1,686 0 6 Mechanical appliances .. .. .. 142 13 4 Libraries .. .. .. .. .. 590 11 0 Stationery and publications .. .. .. 6,977 7 8 Stamps .. .. .. .. .. 247 6 6 Medals and decorations .. .. .. 4,231110 Defence vessel " Janie Seddon " 513 10 2 Coal and oil supplies aboard .. 61 17 8 — 575 7 10 Wireless installation: Shortwave .. 565 8 11 Rents accrued .. .. .. 195 7 6 Debtors— Departmental .. . . 337 6 10 Sundry .. .. .. 354 19 3 692 6 1 Fire Loss Suspense Account .. .. 3,140 810 Assets in Suspense .. .. .. 57,293 141 Nelson Rifle Prize Fund .. 1,000 0 0 Balance of interest on same 88 3 6 1,088 3 6 Excess of expenditure over income— Aviation Revenue Account .. 124,322 9 9 Ordnance Revenue Account .. 165,281 5 2 Headquarters Revenue Account .. .. .. 148,756 15 6 Territorial Revenue Account 152,940 7 1 Cadets Revenue Account .. 37,655 2 8 628,956 0 2 Less excess of income over expenditure: "Janie Seddon " Revenue Account .. .. 65 10 4 628,890 9 10 £4,123,021 9 8 £4,123,021 9 8 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 explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —G. F. C. Campbell, Controller and Auditor General.

118

B.—l [PT. IV].

GENERAL PURPOSES RELIEF ACCOUNT. Income and Expenditure Account foe the Year ended 31st March, 1936. Expenditure. £s. d. £ s. d. Income. £ s. d. Interest on loan capital .. .. .. 2,450 0 0 Interest on advances .. .. .. 1,678 8 4 Losses written off— Interest on investments .. .. .. 436 0 3 Interest .. .. .. 34 18 1 Recoveries on account interest previously written off 1 14 8 Principal .. .. .. 478 811 Balance being excess of expenditure over income .. 1,010 13 9 513 7 0 Interest charged in previous years now written off.. 163 10 0 £3,126 17 0 £3,126 17 0 Balance-sheet as at 31st March, 1936. Liabilities. £ £ s. d. Assets. £ s. d. £ s. d. Capital — Advances under Finance Act, 1932, New Zealand Loans Act, 1932, 3J per section 6 (3) .. .. .. .. 19,773 1 1 cent. .. .. .. •• 70,000 Sundry debtors for principal .. 4,992 17 3 Contribution from Waimarino Bush Fire Interest .. .. .. 5,063 4 5 Relief Association .. .. 5,200 On open account .. .. 12 210 75,200 0 0 10,068 4 6 Interest accrued on loans .. .. .. 912 17 6 Interest accrued on advances .. 312 2 9 Liability to Consolidated Fund for interest .. 3,989 15 0 Investments .. .. 52 12 7 Writings-off in Suspense (as per contra) .. .. 365 6 7 364 15 4 Postponed interest .. .. .. 182 7 10 Assets under realization .. .. 3,008 15 9 Losses in Suspense (as per contra) .. 365 6 7 Investments .. .. .. .. 10,90000 Cash .. .. .. .. .. 14,530 19 5 Income and Expenditure Account — Balance Ist April, 1935 .. 20,263 14 10 Balance 31st March, 1936 .. 1,010 13 9 21,274 8 7 £80,467 19 1 £80,467 19 1 Note. —Interest on overdue instalments has not been brought into account. B. C. Ashwin, 8.C0m., A.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 departmental note enfaced thereon. —J. H. Fowler, Deputy Controller and Auditor-General.

119

B.—l [PT. TV],

DEPARTMENT OF HEALTH. General Revenue Account fob the Year ended 31st March, 19-36. Expenditure. £ s. d. Income. £ s. d. Bacteriological Laboratory Service: Net cost .. 3,572 5 4 Sera: Net profit on working .. .. .. 458 0 9 Departmental Institutions —Net Contribution by local bodies towards inspection cost as per income and services .. .. .. .. .. 11,58124 expenditure accounts — Contributions by Dental Clinic Committees towards St. Helens Maternity Hospital — £ s. d. dental services .. .. .. .. 5,208 6 0 Auckland .. .. 8,453 13 8 Registration and other fees— £ s. d. Wellington .. .. 7,755 9 7 Private hospital license fees .. 592 10 4 Christchurch .. .. 3,989 310 £ s. d. Dunedin .. .. .. 2,315 1 5 Medical practitioners Invercargill .. .. 2,736 15 11 registration fees .. 646 11 6 King George V Hospital, Ortho- Less fees paid in adpsedic and General Hospital, vance .. .. 288 15 7 Rotorua.. .. .. 271 17 9 357 15 11 Queen Mary Hospital, Hanmer 11,417 9 4 Masseurs registration and examina36,939 11 6 tion fees .. .. .. 171 14 6 Subsidies to Hospital Boards and separate institu- Nurses and midwives registration tions .. .. .. .. .. 613,889 5 1 and examination fees .. .. 962 15 0 Grants in Aid of Medical and Plumbers registration and examinaSocial Relief— tion fees .. .. .. 571 0 0 Royal New Zealand Society for Opticians Act registration and exthe Health of Women* and £ s. d. animation fees .. .. 325 1 3 Children .. .. .. 20,754 14 7 Cemeteries Act. . .. .. 40 5 0 Women's Division N.Z. Farmers' Health Act: Bills of health fees 19 11 10 Union .. .. .. 150 0 0 Poisons Act .. .. .. 352 8 0 University of Otago and Medical 3,393 1 10 Research.. .. .. 104 8 3 Miscellaneous income .. .. .. 370 16 8 Other grants in aid of medical Balance carried down (being excess of expenditure and social relief .. .. 1,546 6 8 over income) .. .. .. .. 816,060 7 9 Relief of indigent persons, including hospital treatment of immigrants .. • ■ 39 13 6 Christmas bonus for outdoor relief recipients .. .. 6,331 15 0 28,926 18 0 Sundry grants to Hospital Boards .. .. 350 0 0 Sundry small grants .. .. .. 215 12 7 School Hygiene: Net cost .. .. .. 18,672 13 5 Dental hygiene .. .. .. •• 53,450 13 5 Maori Hygiene: Net cost .. .. .. 10,147 8 3 Maternal Welfare: Ante-natal clinics, &c. —Net cost 244 14 7 Cemeteries Act: Expenses .. .. .. 45 9 0 Dangerous Drugs Act: Net cost* . . .. 0 5 1 Health Act expenses : Net cost — £ s. d. Board of Health expenses .. 87 9 6 Infectious diseases (expenses of preventive measures and in connection with outbreaks) .. 605 17 8 Fees for notification of infectious diseases .. .. .. 307 5 0 Inspection of vessels (including medical fees and launch hire) 2,000 9 5 Quarantine expenses (maintenance of stations) .. .. 1,370 14 6 Other Health Act expenses .. 3,263 1 8 7,634 17 9 Hospitals and Charitable Institutions Act: Private hospitals, licensing expenses of . . . . 481 10 6 Poisons Act expenses .. .. 410174 Social Hygiene Act: Maintenance of V.D. clinics including payments for treatments, &c. .. 129 10 6 Sale of Food and Drugs Act: Net cost* .. 550 15 7 Medical Practitioners Act: Expenses of Medical Board, &c. .. .. • • • ■ 359 15 0 Masseurs Registration Act: Examination expenses, &c. .. • • ■ • ■ • 175 12 3 Nurses and Midwives Registration Act: Examination expenses .. .. •• •• 1,782 10 11 Opticians Act: Examination expenses, &c. .. 291 10 5 Plumbers Registration Act: Examination expenses, &c. .. . • • ■ • • 576 18 8 Transfer and maintenance N.Z. lepers at Makogai 395 1 0 General Administration — £ s. d. Salaries and temporary assistance 42,617 19 8 Travelling, transfer, and removal expenses.. .. .. 4,104 9 8 Office expenses (rent, telephone, postage and telegrams, printing and stationery, &c.) .. 7,501 4 7 Bad debts other than institutional 0 5 6 Law costs .. .. .. 22 II 3 Rest Home, Otaki: Interest, &c., on land purchased .. 1 11 10 Expenses of delegates attending overseas conference .. 130 10 0 Waikato Hospital Board : Repayment of King George V Hospital fees overclaimed .. 214 17 4 Grant to nurse attending post graduate course in England 100 0 0 ■ 54,693 9 10 Depreciation on buildings, equipment, &c. (other than amounts charged against specific activities) 3,134 9 4 837,071 15 4 837,071 15 4 £ s. d. £ s . d . Balance brought down .. .. .. 816,060 7 9 Balance after charging interest on capital .. 826,326 3 5 Interest on capital at 4J per cent, per annum (other than amounts charged against specific activities) .. .. •• •• 10,265 15 8 £826,326 3 5 £826,326 3 5

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

120

B — 1 [PT. IV],

DEPARTMENT OF HEALTH —continued." SERA BRANCH. Trading and Profit and Loss Accounts for Year ended 31st March, 1936. Trading Account. £ s. d. s- c ' - Stock on hand Ist April, 1935 .. •• 1,534 9 0 Sales .. . IQ ,ā" " " i'qkc) 10 5 Purchases .. •• •• •• 3,931 14 2 Stock on hand, 31st March, 1936 .. •• i.dOJ iu o Gross profit .. . • ■ • • • • • 935 16 6 £6,401 19 8 £6,401 19 8 Profit and Loss Account. £ s. d. £ s. d. Printing and stationery .. • • ■ • • • 10 0 0 Gross profit . • • • • • ■ • • • ® 3d Postages .. • • • ■ • ■ 33 19 5 Salaries . • • • • ■ • • • • 358 5 4 Rent .. . • ■ • • • • • 13 2 0 Telephones .. . • • • • ■ " J1« « Interest on capital .. ■ • • • • • 04 1» o Net Profit transferred to Income and Expenditure Account .. .. • • • • « • • 0 9 . t £935 16 6 £935 16 6 KING GEORGE V HOSPITAL, ROTORUA. Income and Expenditure Account for Year ended 31st March, 1936. Expenditure. £ s- d. Income. £ s. d. Ti j wr-jftpr, off . • • .. 433 12 1 Miscellaneous income .. . • • • .. IbO 0 4 Dad cteDts written 4 11 0 Balance excess of expenditure over income carried to Miscellaneous expenditure Sn Income and Expenditure Account .. ■■ 271 17 9 £438 3 1 £438 3 1 QUEEN MART HOSPITAL, HANMER SPRINGS. Farm Working Account for Year ended 31st March, 1936. j )r £ s. d. £ s. d. Cr. £ s. d. £ s. d. Live-stock on hand, Ist April, 1935 .. 426 17 1 Supplies to institutionOther stock on hand, Ist April, 1935 .. 123 7 9 ;; ;; ;; 1 g { i i ind- 4- 1,270 7 5 Repairs and renewals .. •• f J Q , s——• ■■ -is; fi™ 2'»'» :: :: «»» »»« »,«,« Other expenses .. •• 1,016 5 3 Services rendered to the institutions .. 29 3 7 I-» • • 91 7 1 Stock on hand 31st March, 1936 — Depreciation .. • • • • • • Live # . .. .. .. 381 10 7 £1,657 17 2 Other •• 75 13 1 Balance carried down .. .. • • • • 119 8 4 £1,777 5 6 £1,777 5 6 £ s d £ s. d. Interest on capital WOO Balance brought down 119 8 4 Balance (profit) ■ ■ • ■ • ■ • • £119 8 4 £119 8 4

16— B. I [PT. IV].

121

B.—l [Pt. IV].

DEPARTMENT OF HEALTH— continued. QUEEN MARY HOSPITAL, HANMER SPRINGS— continued. Income and Expenditure Account for the Year ended 31st March, 1936, compared with Previous Year.

Average number of occupied beds per day .. .. .. 84-4 79-6 Number of patients under treatment .. .. .. .. 493 445 Cost per occupied bed per annum .. .. .. _ £241-3 £250- 4

122

1934 ~ 35 ' Expenditure. 1 1935 -36- || 1934-35. | Ia00m6 . 1935 _ 36 _ 3,413 12 7 Provisions .. 3 69° 2 1 s. . £ s. d. . £ s. d. £ s. d. £ s. d. 9,795 8 3 Salaries and wages .. .. 9 1979 13 4 i ees receivableq « Surgery and dispensary .. .. 703 12 2 staff " 2 0 0 Xl3 6 3 6 Establishment » * £*» 9 . " 4 , 470 X 0 210 10 6 Miscellaneous maintenance .. '213 16 10 '.59 " 7 Orients !" :; 12 '573 18n Depreciation- 2 °' 373 5 11 , J I Special nursing .. .. 1,058 15 9 2,172 7 0 Buildings .. .. .. 2,172 7 0 1,135 11 3 Ex Service patients .. .. 487 7 4 Plant and machinery .. .. 15 0 so r in t? • .. j. — 19,156 10 6 1,338 19 1 Other improvement J .. 1,338 19 1 $ I" ° f p — " | 17 11 701 0 8 Bad debts written off .. .. 3 '369 13 3 1 197 16 7 Miscellaneous income2,108 14 0 Administration " 2 j£ *» » » \ " !! I 2 Board and lodging .. .. 8 15 0 0 10 0 Meals .. .. .. 2 3 0 A KA A TO A T> 853 9 6 o,044 12 0 Balance carried down .. .. .. . . 6 343 12 8 26,255 11 4 26,410 18 11 26,255 11 4 26,410 18 11 6,544 12 0 Balance brought down .... fi q-iq 19 a 10 con k r xn * . , 1,154 16 1 Ornamental grounds " 1'in? 19 s 5 b Excess of expenditure over income carried to main 11,417 9 4 5,830 17 5 Interest on capital .. !! " 3,879 4 0 Income and Expenditure Account 13 ' 53 ° 5 6 11,417 9 4 13,530 5 6 11,417 9~

B.—l [Pt. IV].

DEPARTMENT OF HEALTH— continued. Income and Expenditure Accounts for the Year ended 31st March, 1936. St. Helens Maternity Hospitals.

123

Auckland Wellington. Ohristcturcii. Dunedin. Invercargill. Totals. ; I . —- — Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. . . F 888 13 11 1,031 6 4 596 19 5 185 6 6 428 b b 3,130 8 Provisions m IX 1 318 16 7 160 12 0 48 11 7 109 16 11 831 8 2 Surgery and dispensary 3 958 0 2 3 210 8 2 2,190 2 6 1,480 7 11 1,328 9 10 12,167 8 7 Salaries and wages l'777 17 7 1 890 9 10 901 0 7 358 18 1 577 2 6 5,505 8 7 'i 222 4 2 366 17 11 258 6 7 86 5 10 131 8 5 1,065 2 11 Establishment 30 14 3 37 18 4 41 6 11 74 19 2 145 3 4 330 2 0 Grounds .. .. .. •• ■■ •• lV iq q « oil 19 3 6 7 11 3 2 3 5 76 18 4 Miscellaneous maintenance .. .. •• •• •• •• 11193 Depreciation- 202 18 2 122 10 4 236 7 8 1,704 8 1 . Ill 18 0 220 13 3 100 0 0 .. 123 2 6 555 13 9 Equipment .. .. .. .. •• •• 01910 17 17 6 2 14 4 30 4 8 Other improvements 1 330 16 10 1 918 1 11 78e'l9 11 448 1 6 477 4 4 4,961 4 6 AfSi. :: :: :: :: :: :: zil 305 12 0 344 . 5 9 2 'Iol il I Maintenance of outdoor services .. . • • • • • • • • 56 19 11 14 10,210 5 7 10,148 7 5 5,787 3 2 3,118 4 2 3,906 5 6 33,170 5 10 £ s d £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. -n , , - i 6 811 9 4 7 058 9 3 3,704 13 11 2,118 8 11 2,443 10 6 22,136 11 11 otSLI 0 ™. :: :: :: :: :: :: S:«* « « »" "»" « iM » 5 3 -" 312 6 8,453 13 8 7,755 9 7 3,989 3 10 2,315 1 5 2,736 15 11 25,250 4 5 ■p • w Income. £ d £ s. d. £ s. d. £ s. d. iTXnts 3,064 16 10 2,909 14 3 1,823 16 0 930 6 0 1,409 9 0 10,138 2 1 in-patients .. . • • • 210 9 0 66 5 0 161 17 0 3 4 0 3 0 0 444 15 0 Out-patients q 18 7 8 5 7 .. • • 1 14 2 19 18 4 Babies .. .. .. •• •• •• 113 11 10 105 13 4 96 16 3 66 5 3 48 1110 430 18 6 KETSHZ" :: :: :: :: :: " 10 6 22 ' 136 1111 10,210 5 7 10,148 7 5 5,787 3 2 3,118 4 2 3,906 5 6 33,170 5 10 Excess of expenditure over income after charging interest on capital .. 8,453 13 8 7,755 9 7 3,989 3 10 2,315 1 5 -,736 15 11 25,250 4 5

B.—l [PT. IV].

DEPARTMENT OF HEALTH'—continued. Balance-sheet as at 31st March, 1936. Liabilities. Assets. Capital Account— £ a. d. £ s. d. Land — £ s. d. £ s. d. Expenditure out of Public Institutions .. .. 24,363 18 6 Works Fund to Ist Quarantine Stations, &c. .. 2,473 6 6 April, 1935 .. .. 416,791 11 11 26,837 5 0 Expenditure out of Public Buildings— Works Fund for year Institutions .. .. 112,372 1 9 ended 31st March, 1936 2,288 17 8 Quarantine Stations, &c. .. 27,639 8 1 140,011 9 10 419,080 9 7 Stores on hand— Public debt redemption Institutions .. .. 4,623 6 4 for year ended 31st Sera, vaccine and laboratory 1,380 14 7 March, 1936 .. .. 85,000 0 0 Head Office, Bulk Store, &c. 4,737 0 5 ' 10,741 1 4 334,080 9 7 Stores afloat— Expenditure out of Con- Institutional .. .. 218 2 3 solidated Fund .. 20,930 5 8 Other .. .. .. 1,069 8 1 355,010 15 3 1,287 10 4 Creditors — Motor-cars, motor-cycles, ambuDepartmental .. .. 722 1 9 lances, and lorries— Sundry .. .. 53,047 15 0 Institutions .. .. 22 15 0 53,769 16 9 Other .. .. .. 4,231 011 Institutional fees paid in advance .. .. 187 5 0 4,253 15 11 Medical practitioners feea paid in advance .. 288 15 7 Live-stock and consumable farm Institutional Fees Suspense Account.. .. 848 17 3 stores at institutions— Promotion of Health Fund .. .. 2,391 9 2 Live-stock .. .. 381 10 7 Writings-off, Suspense Account — £ s. d. Other .. .. .. 91 16 11 Institutions .. .. 6,136 16 5 —-— 473 7 6 Other.. .. .. 450 10 10 Furniture, fittings, and equip- ■—— 6,587 7 3 ment— Treasury Adjustment Account .. 789,290 12 9 Institutions .. .. 5,903 4 1 Other .. .. .. 4,070 18 4 — 9,974 2 5 Mechanical office appliances — Institutions .. .. 47 18 8 Other .. .. .. 207 8 1 255 6 & Libraries (other than institutional) .. .. 576 12 7 Push bicycles— Institutions .. .. 3 3 2 Other .. .. .. 23 16 0 26 19 2 Plant and machinery at institutions .. .. 154 15 0 Other improvements— Institutions .. .. 16,287 7 1 Quarantine Stations .. 1,326 7 11 17,613 15 0 Debtors— Sundry .. .. .. 17,553 17 11 Departmental .. .. 65 6 4 17,619 4 3 Assets in Suspense— Institutions .. .. 6,136 16 5 Other .. .. .. 450 10 10 6,587 7 3 National Development Expenditure Account .. 142,804 14 5 Cash in Post Office or in transit .. .. 2,533 14 4 Cash on deposit (Treasury) .. .. 297 14 6 General Revenue Account : Excess of expenditure over income .. .. .. 826,326 3 5 £1,208,374 19 0 £1,208,374 19 0 A. Keisenberg, Secretary. W. T. Findlay, 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 explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV], —G. F. C. Campbell, Controller and Auditor-General.

124

B.—l [Pt. IV],

LAND AND DEEDS DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1936. Expenditure. Income. £ s. d. £ s. d. Freight and cartage .. .. .. 59 18 2 General fees .. .. .. .. 48,243 17 4 Postage and telephones .. .. .. 488 16 3 Deeds registration fees .. .. .. 2,289 17 8 Office equipment (maintenance) .. .. 103 18 6 Compulsory registration fees .. .. 3,993 15 0 Advertising .. .. .. .. 272 5 5 Land and income tax fees .. .. .. 358 2 0 Binding .. .. .. .. ■ ■ 282 13 11 Recovery on account of expenditure in previous Fuel and light .. .. .. .. 274 18 3 years' .. .. .. .. .. 30 11 0 Travelling-expenses .. .. .. 375 12 0 Balance carried down .. .. .. 5, 664 12 8 Salaries .. .. .. .. 39,436 1 8 Draughtsmen's work .. .. .. 10,091 1 6 Fire-proof fittings (maintenance) .. .. 126 19 0 Law-costs . . .. .. ■ • 15 0 Grants to officers at Napier .. .. .. 235 0 0 Solicitors' admission fee .. .. .. 22 10 0 Extra work : Napier .. .. .. 10 0 0 Office expenses, cleaning, &c. .. .. 70 10 8 Printing and stationery .. .. .. 590 2 0 Rent .. .. .. ■ ■ 6,458 0 6 Typewriters (maintenance) .. .. .. 30 16 1 Loss on equipment disposed of .. .. 10 8 4 Depreciation— Furniture .. .. .. .. 1,485 3 9 Mechanical appliances .. .. .. 154 14 8 £60,580 15 8 £60,580 15 8 £ s. d. Excess of expenditure over income for year £ s. d. Balance brought down .. .. .. 5,664 12 8 ending 31st March, 1936 .. .. .. 5,898 511 Interest on capital .. .. .. .. 233 13 3 £5,898 5 11 £5,898 5 11 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 5,169 18 0 Furniture .. .. .. .. .. 4,605 12 11 Creditors — Mechanical appliances .. .. .. 97 1 1 Departmental .. .. .. .. 1,115 13 6 Library .. .. .. .. .. 467 4 0 Sundry .. .. .. ■ • •. 67 12 3 Assets in suspense .. .. .. .. 449 Writing-off Suspense .. .. .. 4 4 9 Sundry debtors (departmental) .. .. 2 19 9 Treasury Adjustment Account .. .. 4,717 19 11 Excess of expenditure over income for year ending 31st March, 1936 .. .. .. .. 5,898 5 11 £11,075 8 5 £11,075 8 5 P. Ct. Pearce, 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 explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV], —J. H. Fowler, Deputy Controller and Auditor-General.

125

B. —1 [PT. IV].

LEGISLATIVE DEPARTMENTS. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. .. .. 25,299 4 9 Royalties on sales-tax publications (Butterworth Fuel, light, &c. .. .. •• .. 1,771 6 3 and Co.) .. .. .. .. 0 18 Laundry .. .. .. .. .. 83 7 1 Excess of expenditure over income carried down 154,820 8 5 Maintenance of grounds .. .. .. 1,295 8 5 Tools and implements .. .. .. 116 10 Newspapers .. .. .. .. 173 19 11 Postages and telegrams .. .. .. 2,786 2 7 Printing and stationery .. .. .. 8,836 2 0 Maintenance and repairs : Furniture and fittings 329 19 9 Postage stamps supplied to members .. .. 2,406 0 0 Statistical publications supplied to members .. 350 6 9 Honoraria and allowances to members .. 39,260 13 1 Telephone concessions to members .. .. 846 4 8 Cleaning .. .. .. .. .. 2,239 18 0 1 Railway concessions and travelling-expenses of members ' .. .. .. .. 26,089 0 7 Winding clocks, contingencies, &c. .. .. 168 1 11 Compilation of " Index to Laws of New Zealand " 112 12 11 Newspapers, &c. : Library .. .. .. 96 610 Miscellaneous stores .. .. .. .. 152 19 6 Uniforms .. .. .. .. . • 104 16 10 Cleaning and repairs to uniforms .. .. 61 16 7 Telephones •. .. . • . • 565 14 10 Rent 28,115 0 0 Repairs to typewriters .. .. .. 13 14 6 Depreciation on furniture, fittings, Library, &c. 8,152 13 4 Furniture broken and lost .. .. • ■ 3 15 6 Bellamy's— £ s. d. Salaries .. .. 3,011 3 6 Printing and stationery .. 24 4 4 Maintenance of staff .. .. 359 9 0 Laundry .• ■ • • • 54 3 1 Cleaning .. . • ■. 225 0 0 Fuel .. .. •• 670 0 0 Depreciation on furniture and fittings .. .. .. 149 16 9 Rent .. .. . ■ 1,000 0 0 5,493 16 8 £154,820 10 1 £154,820 10 1 £ s. d. Excess of expenditure over income brought down 154,820 8 5 Excess of expenditure over income after charging £ s. d. Interest on capital — £ s. d. interest on capital .. .. .. 157,213 6 7 Legislative .. .. .. 2,284 140 Bellamy's .. ■ • • ■ 108 4 2 2,392 18 — , £157,213 6 7 £157,213 6 7 Balance-sheet as at 31st March, 1936. Liabilities. Assets. £ s. d. £ s. d. Capital— £ s. d. £ s. d. Bellamy's: Silverware Account .. .. 1,855 9 2 Legislative .. .. .. 48,656 5 6 Furniture and fittings— Bellamy's .. .. .. 2,475 3 1 Legislative.. .. .. 13,436 4 9 51,131 8 7 Bellamy's .. .. .. 619 13 11 Creditors — 14,055 18 8 Departmental .. .. 176 7 7 Mechanical appliances .. .. .. 588 0 6 Sundry .. .. .. 1,023 4 0 General Assembly Library .. .. .. 29,929 0 5 1,199 11 7 Books of reference .. .. .. .. 4,702 19 10 Writing-off, Suspense .. .. .. 315 6 Stocks of statutes, appendices, and parliamentary Treasury Adjustment Account .. .. 158,720 811 papers .. .. .. .. .. 491 0 I Stock of " Index to Laws of New Zealand " at Printing Office .. .. .. .. 214 6 3 Stationery in stock .. .. .. .. 197 19 9 Stamps .. .. .. .. .. 22 13 2 Consumable stores .. .. .. .. 133 3 3 Uniforms .. .. . . .. .. 147 2 9 Bellamy's linen, glassware, crockery, &c. .. 1,462 12 8 Gardeners' tools and implements .. .. 37 16 0 Assets in suspense .. .. .. .. 3 15 6 Balance of Income and Expenditure Account .. 157,213 6 7 £211,055 4 7 £211,055 4 7 G. F. Bothamley, Acting 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 explanatory notes dealing with departmental accounts generally as appearing at commence ment of parliamentary return 8.-l [Pt. IV].—J. H. Fowler, Deputy Controller and Auditor-General.

126

B.—l [Pt. IV].

STAMP DUTIES DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. £ s. d. Income. £ s. d. Rent .. .. .. .. .. 2,462 7 9 Adhesive stamps .. .. .. .. 150,718 3 4 Transfer stamp machinery .. .. .. 202 14 4 Duty on instruments .. .. .. 273,566 15 2 Travelling expenses and allowances .. .. 414 19 7 Death duties .. .. .. .. 1,525,660 12 11 Valuation fees .. .. .. .. 105 13 3 Gift duty .. .. .. .. .. 106,642 2 4 Freight and cartage .. .. .. 130 9 11 Fines and penalties .. .. .. 1,992 2 7 Office equipment (maintenance) .. .. 23 18 8 Impressed stamps and bank cheques duty .. 200,686 1 3 Printing and stationery .. .. .. 1,101 17 5 Company licenses .. .. .. .. 87,727 19 7 Loss on equipment disposed of .. .. 2 610 Bank-note duty .. .. .. .. 29,321 15 6 Refund Family Protection Act .. .. 252 4 4 Racing revenue .. .. .. .. 382,745 9 5 Remission amusements-tax . . .. .. 37 19 9 Amusements-tax .. .. .. .. 55,927 16 7 Remission duty on instruments .. .. 94 4 0 Miscellaneous .. .. .. .. 3162 Allowance to officer performing higher duties .. 15 0 0 Overseas passenger duty .. .. .. 21,256 5 0 Grant to officers at Napier .. .. .. 100 0 0 Lottery duty .. .. .. .. 17,761 15 11 Grant to officers in lieu of leave .. .. 68 18 2 Sharebrokers' licenses .. .. .. 1,980 5 0 Fuel, light, and cleaning .. .. .. 453 17 4 Mortgagees indemnity fees .. .. .. 1,603 17 0 Law-costs .. .. .. .. 676 11 1 Stamp duty on interest .. .. .. 52 14 9 Refund overseas passenger duty .. .. 18 18 0 Recovery on account of expenditure previous Interest on succession duty (refund) .. .. 192 12 3 years .. .. .. .. .. 30 0 0 Salaries .. .. .. .. .. 22,139 1 5 Company fees, 1934-35 Act .. .. .. 2 0 0 Refunds totalizator-tax .. .. .. 41,478 15 4 Cost of totalizator inspection .. .. 560 11 4 Cost of stamp printing .. .. .. 1,039 1 2 Postages and telephones .. .. .. 1,251 19 1 Refund death duty .. .. .. 28 16 5 Refund totalizator-tax .. .. .. 924 8 1 Refund sharebrokcr's license.. .. .. 5 0 0 Depreciation— Furniture .. •. • • .. 324 10 6 Machinery .. .. .. .. 565 17 3 Balance carried down .. .. .. 2,783,006 19 3 £2,857,679 12 6 £2,857,679 12 6 £ s. d. £ s. d. Interest on capital .. .. .. .. 321 18 0 Balance brought down .. .. .. 2,783,006 19 3 Excess income over expenditure .. .. 2,782,685 1 3 £2,783,006 19 3 £2,783,006 19 3 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 5,269 1 1 Furniture.. .. .. .. .. 513 2 5 Creditors — Mechanical appliances .. .. .. 29 16 3 Sundry.. .. .. .. .. 333 0 8 Machinery .. .. .. .. 4,551 2 5 Departmental .. .. .. .. 623 3 8 Library .. .. .. .. .. 175 0 0 For refunds — Assets in Suspense .. .. .. .. 0610 Sundry.. .. .. .. .. 5,375 11 2 Debtors — Departmental .. .. .. .. 6,499 18 5 Sundry.. .. .. .. .. 360,497 13 2 Reserves — Departmental .. .. .. .. 1,629 3 1 Writing off .. .. .. .. 0 6 10 Deposit Accounts .. .. .. .. 418 0 10 Accrued penalties (racing revenue) .. .. 10,254 12 10 Cash in hands of receivers .. .. .. 28 3 6 Sundry depositors .. .. .. .. 418 0 10 Treasury Adjustment Account .. .. 2,443,616 8 3 Excess income over expenditure for year ending 31st March, 1936 .. .. ..2,782,685 1 3 £2,811,458 16 9 £2,811,458 16 9 P. G. Pearce, 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 explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —J. H. Fowler, Deputy Controller and Auditor-General.

127

B.—l [Pt. IV].

TREASURY DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1936. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. .. 30,164 2 5 New Zealand stock fees .. .. .. 1,587 14 0 Overtime and meal allowances .. .. 188 4 2 Stamp duty .. .. .. .. .. 290 11 10 Legal and professional expenses .. .. 11 8 4 Balance carried down .. .. .. 73,453 8 11 Printing and stationery .. .. .. 3,361 0 2 Office requisites .. .. .. .. 153 18 10 Advertising, books, &e. .. .. .. 673 18 3 Office and sundry expenses .. .. .. 118 3 Travelling-expenses .. .. .. .. 138 11 8 Postage and telegrams .. .. .. 2,757 18 1 Telegrams beyond the Dominion .. .. 1,491 8 0 Telephone subscriptions .. .. .. 384 14 10 Annual rental value of premises .. .. 2,592 0 0 Rent, Dunedin office .. .. .. . . 104 0 0 Expenses of Local Government Loans Board .. 192 12 8 Administration expenses of flood, fire, &c., loans . . 8 0 4 Losses irrecoverable .. .. .. .. 2 10 11 Bank exchange and commission . . .. 184 17 6 Consolidated stock — Management charges .. .. .. 27,794 4 6 Stamp duty on transfers .. .. .. 4,556 1 4 Depreciation — £ s. d. Office furniture .. .. 260 11 11 Mechanical appliances .. .. 286 5 7 Library .. .. .. 13 17 0 560 14 6 £75,331 14 9 £75,331 14 9 £ s. d. £ s. d. Balance brought down .. .. .. 73,453 811 Excess of expenditure over income .. .. 73,56710 2 Interest on capital .. .. .. .. 114 1 3 £73,567 10 2 £73,567 10 2 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 2,703 18 6 Office furniture, fittings, and equipment.. .. 1,383 18 6 Creditors — £ s. d. Mechanical appliances .. .. .. 1,122 810 •* Departmental .. .. 251 11 9 Library .. .. .. .. .. 197 11 2 Sundry .. .. .. 19,945 9 4 Stock of stamps .. .. .. .. 418 6 20,197 1 1 Debtors— £ s. d. Writing-off in Suspense .. .. .. 2 10 11 Departmental .. .. 1,596 10 2 Treasury Adjustment Account .. .. 57,511 8 0 Sundry .. .. .. 2,521 19 8 4,118 9 10 Expenses paid in advance .. .. .. 17 10 7 Suspense Account .. .. .. .. 2 10 11 Excess of expenditure over income .. .. 73,56710 2 £80,414 18 6 £80,414 18 6 B. C. Ashwin, M.Com., A.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 explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.--1 [Pt. IV]. —J. H. Fowler, Deputy Controller and Auditor-General.

128

B. —1 [PT. 'IV].

TEACHERS' SUPERANNUATION FUND. Revenue Account fob the Yeak ended 31st January, 1936. £ s. d. £ s - d - To Balance, 31st January, 1935 .. .. 989,310 310 By Retiring and other allowances .. .. 313,372 4 4 Contributions of members .. .. 118,798 17 2 Contributions refunded— £ s d. Contributions transferred from other funds.. 562 3 5 On voluntary retirement 28,115 2 9 Additional contribution from Fiji Govern- On death of members .. 1,171 311 ment in respect to teachers in Fiji schools 206 16 0 On lapse of membership .. 3,995 11 2 Government subsidy— £ s. d. , ' Under the Act, section 112 43,000 0 0 Rebate of contributions to annuitants on Under Finance Act (No. 2), retirement under National Expenditure 1934, section 17 ..112,800 0 0 Adjustment Act, 1932, section 9 (2) .. 222 6 9 Under the Act, section 114 4,052 8 5 Contributions transferred to other funds 319 10 On account of reduction of Administration expenses- £ s, d interest during year Commission, G.P O. .. 606 17 b ended 31st March, 1935, Commission, Public Trustee 1 ,448 18 10 under National Expendi- Clerical assistance .. 900 0 0 ture Adjustment Act, Postage and telegrams .. 103 5 4 ]Q32 9,594 0 0 Office expenses .. .. 10» 14 11 1 170,046 8 5 Travelling-expenses of Tuterest— Board members .. 93 14 5 On investments .. 46,082 8 8 Medical fees .. .. 50 « '' On contributions in arrears 175 15 2 Audit fees .. .. - 50 0 0 ig q 46,258 310 Balance, 31st January, 1936 .. .. 974,715 5 7 Less investments written down (proportion of premium on purchase of bonds) .. .. 202 0 0 46,056 3 10 Premium on conversion of debentures .. 38 0 8 £1,325,018 13 4 £1,325,018 13 4 COST-OF-LIVING BONUS ACCOUNT FOR THE YEAR ENDED 31ST JANUARY, 1936. £ s. d. By Balance due from Consolidated Fund, January, £ s. d. To Refund from Consolidated Fund .. .. 481 7 9 1935 ■■ •• •• •• " klr in 7 Balance due from Consolidated Fund, 31st Janu- Payment of bonus 54b 10 / ary, 193b .. . ■ • • • • • • ' ' '* ~ £bl9 b 11 £619 6 11

17— B. 1 [PT. IV].

129

B. — 1 [PT. IV],

TEACHERS' SUPERANNUATION FUND—continued. Balance-sheet as at 31st January, 1936. Liabilities. £ a. d. I Assets. *und as per Revenue Account .. .. 974,715 5 7 Amount held by Public Trustee— £ s d £ s d Retiring and other allowances due and unpaid .. 2,199 15 8 Invested .. .. .. 954 13] 12 2 Refund of contributions due and unpaid .. 1,206 6 9 Uninvested .. " 13 892 0 6 Administration expenses unpaid— .... ' Commission, Post and Tele- £ s. d. Premium paid on purchase of graph Department .. 18 15 6 rural bonds .. .. 3,186 19 0 Clerical assistance .. . . 750 0 0 Less amount written olf .. 202 0 0 -Postage and telegrams .. 83 6 8 _ 2 984 19 0 expenses, printing, and Amounts paid to protect securities .. '281 18 0 stationery .. .. 32 18 3 Contributions of members— Medical fees .. . . 33 0 In transit .. .. .. 3,363 8 7 Audit fee .. .. .. 41 13 4 Due and outstanding .. 3,011 10 9 6 374 19 4 Unclaimed contributions .. .. 1,278 15 2 Interest on investmentsAmounts paid into fund in error .. 10 19 7 Due and outstanding .. 13,136 0 5 Government subsidy Statutory Accrued, but not due .. 11 330 14 9 grant paid m advance for 1936 39,416 13 4 _I 24 466 15 2 Less additional subsidy under sec- Interest on arrears of contribution 114 of Act not yet paid . . 376 4 0 tions due and outstanding Less additional subsidy under sec- (contributors) .. 379 17 9 tion 114, payable in respect to D ue by annuitantsallowances outstanding at 31st Contributions and interest . . 70 4 11 January, 1936 . . .. 167 10 1 Allowances overpaid . . 460 14 5 38,872 19 3 531 g 4 Rent received from securities Cash in Post Office Account .. 40,858 110 leased (held for rates and ex- Less vouchers issued but unpenses) .. .. .. .. 184 9 4 paid at 31st January, 1936 19,990 3 5 Keserve— _ 20,867 18 5 I<or commission payable to Public Trustee in respect to interest due or accrued . . 848 0 0 For commission to Post and Telegraph Department in respect to vouchers issued but unpaid .. .. .. 38 0 0 For cost of actuarial examination . . . . .. 350 0 0 1,236 0 0 Reserve for loss on investments— Balance at 31st January, 1935 3,462 14 4 Less written-off interest .. 47 14 3 — 3,415 0 1 £1,024,049 8 2 £1,024,049 8 2 Notes.—Since the closing of the Account for the year the Government has given a further subsidy on account of the loss suffered by the reduction of interest under the provisions of the National Expenditure Adjustment Act. 1932. The amount accrued for the period to 31st January, 1936—n0t included in the year's accounts—is £7,875. TP- Th(? liability under section 9 (2) of the National Expenditure Adjustment Act, 1932, as amended by section 25 of the finance Act (JSo. 2), 1932-33, in respect to the rebate to those contributors who did not elect to continue to contribute on the higher rate of salary before the reductions in 1932 has not been taken into account in the foregoing statement. The benefit (winch is payable upon retirement) will amount in the aggregate, to approximately £30,000; but the additional liability is onlv approximately £5,000, 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 departmental notes enfaced thereon.—G. F. C. Campbell, Controller and Auditor-General.

130

B.—l [PT. IV].

STATE ADVANCES OFFICE. ADVANCES TO SETTLERS BRANCH. Statement op Liabilities and Assets as at 31st March, 1936. Liabilities. £ S. d. Assets. s ' d ' Sunrlrv loans 19,344,170 3 1 Investment Account: Advances not due .. 13,030 0 0 Amount held for investment on behalf of the Mortgage Corporation Stock issued m accordance Housing Insurance Fund .. .. 8,079 13 11 with section 38 () of the Mortgage Cor PO- - SusDense Account . . 750 0 0 ration of New Zealand Act, 1934-35 .. 17,092,425 0 0 Sundrv creditors •• 2,089 16 9 Contingent liability of Mortgage Corporation Interest on loans - " £ s. d. under section 38 (2) of the Mortgage CorpoDeferred .. .. 356,931 16 6 ration of New Zealand Act, 1934-35 .. 2,027,684 2 - Overdue .. .. 53,654 510 Properties acquired ,00 000 0 0 Accrued 135,150 19 5 Temporary investment . . .. •• 300,000 V 0 545,737 I 9 Interest on mortgages accrued . . . . by 14 a Rpsprve fnr bad debts .. •• •• 235,663 16 2 Interest on temporary investment accrued 1,849 6 3 t,tfiinH 25,000 0 0 Interest on Mortgage Corporation stock accrued SS :: :: .. m»:™» . _***>*. .. .. » Balance of profits of Mortgage Corporation for the year ended 31st March, 1936, payable in accordance with section 42 of the Mortgage Corporation of New Zealand Act, 1934—35 .. 52,868 2 0 Lodgment in Transit Account . . • • 453 9 1 Reafization Suspense Account .. .. 59,606 19 2 Loan Charges Account .. .. •• 232,93083 Profit and Loss Aocount .. .. •• 110,580 17 4 Cash in hand and in bank at 31st March, 1936 174,646 7 3 Sinking Fund Investments held by Advances Office Sinking Fund .. ■■ •• 2,088,114 13 5 £22,249,605 5 1 £22,249,605 5 1 Profit and Loss Account for the Year ended 31st March, 1936. Dr £ s - d - Gr - , £ s ' d " Interest Account: Gross loss for the year .. 152,986 19 11 Profits from Mortgage Corporation of New Zealand sssssesrr - :: s :: :: .SB I SSSXttSZ :: :: " ■■■•■!!'■ Loan flotation charges written down .. .. 25,951 10 7 £197,807 16 II £197,807 16 11 , ====== £ s - d- £ s. d. Income-tax reserve .. .. ~ •• 6,613 2 3 Loss for the year 117,193 19 7 Balance 110 ' 58 ° 17 4 £117,193 19 7 £117,193 19 7 Balance "10,580 17 4 Interest Account for the Year ended 31st March, 1936. Dr £ s. d. £ s. d. Or. £ s. d. £ s. d. Interest on loans .. ..752,635 16 9 Interest on mortgages ..1,175,009 1 1 Less accrued at 31st March, 1935 139,369 1 8 Interest on mortgages: 613,266 15 1 Accrued but not due at Interest on loans overdue and accrued . . .. 176,685 14 1 31st March, 1936 .. 69 14 3 Interest on Housing Insurance Fund .... 235 6 7 Less overdue and accrued at 31st March, 1935 .. 927,304 111 247,774 13 5 Interest on Mortgage Corporation stock .. •• 286,875 0 0 Accrued but not due at 31st March, 1936 .. .. 91,666 18 2 378,541 18 2 Interest on temporary investments .. .. ■■ 11,151 2 6 Accrued but not due at 31st March, 1936 .. .. 733 11 3 11,884 13 9 Less accrued at 31st March, 1935 .. 1,175 7 5 10,709 6 4 Interest on current account advances . . . . 148 15 1 Interest on outstanding payments .. .. 26 2 10 Balance : Gross loss transferred to Profit and Loss Aocount .. .. •• •• 152,986 19 11 £790,187 15 9 £790,187 15 9

131

B.—l [PT. IV],

STATE ADVANCES OFFICE —continued. ADVANCES TO SETTLERS BEAN OS—continued. Management Expenses Account fob the Year ended 31st March, 1936. : Dr - £ s. d. Gr. ' £ a d Advertising, newspapers, &c 5 2 7 Consent fees .. a,« q Audit services 200 0 0 Cost of preparation of mortgages !! " 81 9 0 £f rta § e , 8 10 10 Production fees .. .. 192 4 <) Cleaning, lighting, heatmg, and messenger services 104 6 7 Release fees " " I4fi 0 n Commission 208 15 5 Sundry fees . . [! ,o ,7 9 Employers habiiity insurance •• 4 6 9 Refund of .premium on fidelity guarantee 'bonds .'! 35 16 4 Management charges on New Zealand stock and _ Balance transferred to Profit and Loss Account .. 18,648 18 0 Doncls .. .. .. .. .. 3,790 19 2 Meal allowances and overtime .. .. .. 1,701 17 11 Motor maintenance .. .. . . .. 164 10 9 Office maintenance .. .. .. .. 81 610 Postages and telegrams .. .. .. 218 9 2 Post Office services .. .. . . .. 424 15 9 Printing and stationery .. .. .. 227 9 0 Public Service Superannuation Fund contribution 90 9 4 Rent •• •• .. .. 578 10 4 Salaries .. .. .. .. .. 8,332 1 9 Solicitors costs and Court costs .. .. 861 1 10 Telephones .. . . .. .. ~ 69 10 4 Travelling-expenses .. . . .. .. 84 7 2 Typewriters and adding-maehines .. .. 71 8 3 Exchange on remittances .. . . . . 68 13 1 Valuation Department: Agency work .. .. 1,837 9 2 ' £19,134 2 0 £19,134 2 0 Departmental Note.—ln terms of the Mortgage Corporation of New Zealand Act, 1934-35, all mortgages and certain local body mvestmente formerly shown as assets of various branches of the State Advances Office were transferred to the Mortgage Corporation of New Zealand and m consideration therefor, stock for a certain proportion was issued to the Minister of Finance and the balance shown as a contingent liability of the Corporation The stock has been allocated to the various branches having regard to the purpose of the several accounts and the nature of the liabilities. These assets which have replaced the mortgages previously held arc not leeallv vested m the Superintendent, but they have been included in the State Advances Office balance-shjts7n oXto show results of the year s operations. Interest on this stock, together with the proportion of profits payable to the Crown under the Mortgage Corporation of New Zealand Act, 1934-35, is paid to the Public Account where these moneys have been applied in pavment of the interest due on the loan-capital held by the various branches of the State Advances Office. These amounts have therefore been reflected in the accounts as presented above. Further legislation will be necessary before the accounts can be finally adjusted. Geo. G. Rose, Superintendent. F. R. Jamieson, Accountant. • 4 wi he T by , certl fy ttat the Balance-sheet and accompanying accounts liave been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon and to the following exceptions : (1) The amount of exchange paid in respect of the interest which has been paid 111 London on the loans of this account has not been charged to the account, but has been borne by the Consolidated Fund ; (2) the Mortgage Corporation stock should not appear in the Balance-sheet as an investment of the Superintendent. It is vested in the Minister of Finance to whom the stock was issued m exchange for mortgage securities transferred to the Corporation in terms of the Mortgage Corporation of New Zealand Act, 1934-35 ; (3) Contingent Liability of the Mortgage Corporation should not appear among the ?® set f. ° f ., tlle Superintendent, as it is not the property of the Superintendent. In terms of the legislation so long as this liability exists, the surplus profits of the Corporation are payable to the Public Account and not to the State Advances Account; (4) the Profit and Loss Account is overstated to the extent of the interest on the Corporation stock and of the profits of the Corporation which have been paid to the Public Account in accordance with the statute. —G-. h. C. Campbell, Controller and Auditor-General.

132

B.—l [Pt. IV],

STATE ADVANCES OFFICE —continued. RURAL ADVANCES BRANCH. Statement op Liabilities and Assets as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. Bonds issued .. .. .. .. 4,213,050 0 0 Investment Account: Advances not due .. 5,000 0 0 Interest on loans — £ s. d. Mortgage Corporation stock issued in accordance Overdue . . .. 39,068 5 3 with section 38 (1) of the Mortgage CorporaAccrued .. .. .. 9,234 1 8 tion of New Zealand Act, 1934-35 .. .. 3,810,195 0 0 48,302 6 11 Contingent Liability of Mortgage Corporation Reserve for bad debts .. .. .. 38,791 11 3 under section 38 (2) of Mortgage Corporation of New Zealand Act, 1934-35 .. .. 254,663 3 1 Interest on Mortgage Corporation stock accrued but not due at 31st March, 1936 .. .. 20,434 2 6 Interest on mortgages accrued .. . . 19 3 7 Interest tax due in accordance with sections 6 and 7of the Finance Act, 1932-33 .. .. 4,481 5 0 Realization Suspense Account .. .. 3,572 1 1 Balance of profits of Mortgage Corporation for the year ended 31st March, 1936, payable in accordance with section 42 of the Mortgage Corporation of New Zealand Act, 1934-35 .. 4,066 16 0 Loan Charges Account .. .. .. 139,316 10 7 Profit and Loss Account .. .. .. 20,554 17 9 Cash in hand and at bank at 31st March, 1936 .. 37,840 18 7 £4,300,143 18 2 £4,300,143 18 2 Profit and Loss Account for the Year ended 31st March, 1936. Dr. £ s. d. Gr. £ s . d. Interest Account: Gross loss for year . . .. 12,668 13 10 Profits from Mortgage Corporation of New Zealand Loan-flotation charges written down .. .. 12,665 2 8 under section 42 of the Mortgage Corporation of Management Expenses Account .. .. 4,559 6 6 New Zealand Act, 1934-35 .. .. .. 6,199 15 9 Recovery of loss on realization .. .. .. 2 19 4 Balance : Net loss for year .. .. .. 23,690 7 11 £29,893 3 0 £29,893 3 0 £ s. d. £ s. d. Loss for the year .. .. .. .. 23,690 711 Income-tax reserve .. .. .. .. 3,135 10 2 Balance .. .. .. .. .. 20,554 17 9 £23,690 7 11 £23,690 7 11 Interest Account for the Year ended 31st March, 1936. Dr. £ s. d. £ s. d. Gr. £ s. d. £ s. d. Interest on bonds .. ..131,215 4 9 Interest on mortgages .. .. 400,684 18 10 Less accrued at 31st March, 1935.. 7,513 4 0 Accrued at 31st March, 1936 .. 19 3 7 123,702 0 9 . __ Interest on bonds — r 400,704 2 5 Overdue .. .. .. 39,068 5 3 Less overdue and accrued at 31st Accrued .. .. .. 9,234 1 8 March, J935 .. .. 326,022 12 3 48,302 6 11 74,681 10 2 Interest on Mortgage Corporation stock. . .. 64,125 0 0 Interest on Mortgage Corporation stock accrued but not due at 31st March, 1936 .. .. 20,434 2 6 Interest on temporary investment .. . . 80 2 9 Interest on outstanding payments .. .. 14 18 5 Balance : Gross loss transferred to Profit and Loss Account .. .. .. .. .. 12,668 13 10 £172,004 7 8 £172,004 7 8

133

B.—l [Pt. IV].

STATE ADVANCES OFFICE —continued. RURAL ADVANCES BRANCH —continued. Management Expenses Account foe the Year ended 31st March, 1936. Dr. £ s. d.' Or. £ s. d. Audit Office services . . .. . • ■ • 90 0 0 Cost of preparation of mortgages .. .. .. 3 2 0 Cleaning and messenger services .. • • • ■ 50 0 0 Commission .. . . .. .. .. 13 1 3 Postages and telegrams . . .. • • • - 79 18 4 Release fees .. .. .. . • ■■ 526 Post Office services . • • ■ • • ■ • 100 0 0 Sundry fees .. ■. . . • . . ■ 218 8 Printing and stationery . . .. •. • • 70 0 0 Balance transferred to Profit and Loss Account .. 4,559 6 6 Public Service Superannuation Fund contribution 20 0 0 Rent • ■ • ■ • • ■ • ■ • 100 0 0 Salaries . ■ ■ • • ■ • • ■ ■ 3,495 2 7 Solicitors' costs and Court costs .. .. . ■ 172 5 10 Travelling-expenses . . . ■ • ■ • • 30 0 0 Valuation Department : Agency work .. .. 376 4 2 £4,583 10 11 £4,583 10 11 Note. —See departmental note on Advances to Settlers Branch Accounts. Geo. G. Rose, Superintendent. F. R. Jamieson, 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, subject to the departmental notes enfaced thereon and to the following exceptions : (1) 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 ; (2) the Mortgage Corporation stock should not appear in the Balance-sheet as an investment of the Superintendent. It is vested in the Minister of Finance to whom the stock was issued in exchange for mortgage securities transferred to the Corporation in terms of the Mortgage Corporation of New Zealand Act, 1934-35 ; (3) Contingent Liability of the Mortgage Corporation should not appear among the assets of the Superintendent, as it is not the property of the Superintendent. In terms of the legislation, so long as this liability exists, the surplus profits of the Corporation are payable to the Public Account and not to the State Advances Account; (4) the Profit and Loss Account is overstated to the extent of the interest on the Corporation stock and of the profits of the Corporation which have been paid to the Public Account in accordance with the statute. —G. F. C. Campbell, Controller and Auditor-General.

134

B.—l [Pt. TV],

STATE ADVANCES OFFlCE—continued. ADVANCES TO WORKERS BRANCH. Statement of Liabilities and Assets as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. Sundry loans .. .. .. .. 12,097,946 8 1 Mortgage Corporation stock issued in accordSundry creditors . . .. . . 910 17 10 ance with section 38 (1) of the Mortgage Interest on loans— £ s. d. Corporation of New Zealand Act, 1934-35 . . 9,037,380 0 0 Deferred .. . . 66,477 5 3 Contingent Liability of Mortgage Corporation Overdue .. .. 54,783 3 4 under section 38 (2) of the Mortgage Accrued .. .. 105,274 13 8 Corporation of New Zealand Act, 1934-35 .. 3,138,763 11 4 — 226,535 2 3 Balance of profits of Mortgage Corporation Reserve for bad debts .. . . .. 198,609 4 5 for the year ended 31st March, 1936, payable Sinking Fund .. , .. .. 94,402 9 3 in accordance with section 42 of the Mortgage Corporation of New Zealand Act, 1934-35 .. 62,658 18 11 Interest on Mortgage Corporation stock — £ s. d. Overdue at 31st March, 1936 134 16 6 Accrued but not due at 31st March, 1936 .. . . 48,467 11 10 48,602 8 4 Sundry debtors .. .. .. .. 1 16 9 Realization Suspense Account .. .. 5,005 12 2 Loan Charges Account .. .. .. 162,796 17 3 Cash in hand and in bank at 31st March, 1936 68,792 7 10 Sinking Fund Investments held by Advances Office Sinking Fund. .. .. .. 94,402 9 3 £12,618,404 1 10 £12,618,404 1 10 Profit and Loss Account fob the Year ended 31st March, 1936. Dr. £ s. d. Cr. £ s . d. Interest Account: Gross loss for the year .. 64,002 9 1 Profits from Mortgage Corporation of New Zealand Management Expenses Account .. .. 4,930 4 9 under section 42 of the Mortgage Corporation of Depreciation : Motor-vehicles . . .. 184 0 3 New Zealand Act, 1934-35 . . . . . . 95,519 9 1 Loan-flotation charges written down .. .. 22,134: 2 4 Balance: Profit for the year .. .. .. 4,268 12 8 £95,519 9 1 £95,519 9 1 £ s. d. £ s. d. Bad Debts Reserve .. .. .. 4,4:16 4 4 Income-tax Reserve .. .. .. . . 177 11 8 Profits for the year .. .. .. . . 4,268 12 8 £4,446 4 4 £4,446 4 4 Interest Account for the Year ended 31st March, 1936. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. Interest on loans .. .. 439,047 17 10 Interest on mortgages .. 1,203,497 011 Less accrued at 31st March, Less overdue and accrued at 1935 .. .. .. 105,443 12 II 31st March, 1935 .. 974,875 12 3 333,604 4 11 228,621 8 8 Interest on loans overdue and accrued at 31st Interest on temporary investments .. .. 715 811 March, 1936 .. .. . . .. 160,057 17 0 Interest on Mortgage CorporaInterest on Railway expenditure (erection of tion stock .. .. 151,875 0 0 dwellings) .. .. .. .. 222 6 0 Overdue and accrued but not due at 31st March, 1936 .. 48,602 8 4 200,477 8 4 Interest on outstanding payments .. .. 67 12 11 Balance : Gross loss transferred to Profit and Loss Account .. . . .. .. 64,002 9 1 £493,884 7 11 £493,884 7 11

135

B. —1 [PT. IV].

STATE ADVANCES OFFlCE—continued. ADVANCES TO WORKERS BRANCH —continued. Management Expenses Account for the Yeae ended 31st March. 1936. Dr. £ s. d. Gr. £ s. d. Audit Office services .. .. ■ • • • 150 0 0 Cost of preparation of mortgages .. .. 9 6 6 Cleaning, lighting, heating, and messenger services 100 0 0 Commission .. .. .. •• •• 2,094 11 11 Management charges on New Zealand stock and Release fees . . .. • • • . • • 56 15 0 bonds .. • • • • • • 1,851 18 8 Balance transferred to Profit and Loss Account .. 4,930 4 9 Motor-vehicles maintenance .. ■ • • • 327 11 10 Postages and telegrams .. .. • ■ 129 1 0 Post Office services .. .. • • • • 220 0 0 Printing and stationery .. .. . • 100 0 0 Public Service Superannuation Fund contribution 40 0 0 Rent 260 0 0 Salaries .. .. • ■ • • .. 3,680 0 0 Solicitors costs and Court costs . . .. .. 116 11 4 Sundry fees .. • • • • ■ ■ • • 40 14 4 Travelling-expenses .. .. • • • • 25 0 0 Valuation Department: Agency work .. . . 50 1 0 £7,090 18 2 £7,090 18 2 Note. —See departmental note on Advances to Settlers Branch. Geo. G. Rose, Superintendent. F. R. Jamieson, 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, subject to the departmental notes enfaced thereon and to the following exceptions : (1) 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 ; (2) the Mortgage Corporation stock should not appear in the Balance-sheet as an investment of the Superintendent. It is vested in the Minister of Finance to whom the stock was issued in exchange for mortgage securities transferred to the Corporation in terms of the Mortgage Corporation of New Zealand Act, 1934-35 ; (3) contingent liability of the Mortgage Corporation should not appear among the assets of the Superintendent as it is not the property of the Superintendent. In terms of the legislation, so long as this liability exists, the surplus profits of the Corporation are payable to the Public Account and not to the State Advances Account; (4) the Profit and Loss Account is overstated to the extent of the interest on the Corporation stock and of the profits of the Corporation which have been paid to the Public Account in accordance with the statute. —G. F. C. Campbell, Controller and Auditor-General.

136

B.—l [Pt. IV].

STATE ADVANCES OFFICE —continued. LOCAL AUTHORITIES BRANCH. Statement of Liabilities and Assets as at 31st March, 1936. Liabilities. £ s. d. Assets. _ £ s. d. Sundry loans .. .. ■ • ■ • 2, 778,690 15 7 Mortgage Corporation Reserve Contribution Loan moneys : Unexpended balance under Account .. .. . • ■ • 2,750, 443 5 5 section 72, Local Bodies' Loans Act, 1913 .. 3,987 12 10 Loan Charges Account .. .. .. 23,530 22 Temporary loan from Public Debt Sinking Fund 449 11 0 Amount due by Mortgage Corporation pursuant Sundry creditors for management expenses .. 655 3 2 to section 35 of the Mortgage Corporation of Premium on conversion .. . • • • 432 15 10 New Zealand Act, 1934 35, but not paid at Interest on loans accrued but not due .. 11,580 15 7 31st March, 1936 .. .. •• i Sinking Fund .. .. .. •• 81,091 0 9 Interest paid in advance .. .. .. 14,003 7 Profit and Loss Account .. . . .. 948 17 3 Sinking Fund Investments held by Advances Office Sinking Fund .. .. .. 81,09109 £2,876,887 14 9 £2,876,887 14 9 Profit and Loss Account for the Year ended 31st March, 1936. Dr. £ s. d. Gr. £ s. d. Management Expenses Account .. •• 1,073 3 1 Income-tax Reserve Account .. .. .. 2» 104 4 7 Loan-flotation charges written down .. .. 1,116 10 4 Balance: Loss for the year .. .. .. 948 17 3 Balance: Interest Account . . • • • • 863 8 5 £3,053 1 10 £3,053 1 10 Interest Account for the Year ended 31st March, 1936. Dr. £ s. d. £ s. d. Gr. £ s. d. £ s. d. Interest on loans .. .. 102,722 0 8 Interest on debentures .. 31,142 22 Less accrued at 31st March, 1935 11,580 15 7 Accrued interest taken over by 91,141 5 1 Mortgage Corporation .. 21,624 12 3 Interest on loans accrued but not due .. 11,580 15 7 52,766 14 5 Less overdue and accrued at 31st March, 1935.. .. 32,729 4 2 20,037 10 3 Interest payable in accordance with section 35 of the Mortgage Corporation of New Zealand Act, 1934-35 .. .. .. •• 81,821 2 0 Balance transferred to Profit and Loss Account .. 863 8 5 £102,722 0 8 £102,722 0 8 Management Expenses Account for the Year ended 31st March, 1936. Dr. £ s. d. Gr. £ s - d. Audit Office services .. .. ■ • • ■ 30 0 0 Payment for forms .. .. .. .. 60 0 0 Cleaning, lighting, heating, and messenger services 20 0 0 Balance transferred to Profit and Loss Account .. 1,073 3 1 Management charges : New Zealand stock and bonds 446 17 8 Postages and telegrams .. • • • • 25 0 0 Post Office services .. .. • • • • 30 0 0 Printing and stationery .. • • • • 35 0 0 Public Service Superannuation Fund contribution 15 0 0 Rent 40 0 0 Salaries .. 4 91 5 5 £1,133 3 1 £1,133 3 1 Note.—See departmental note tin Advances to Settlers Branch Accounts. Geo. G. Rose, Superintendent. F. R. Jamieson, 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, subject to the departmental notes enfaced thereon and to the following exceptions : (1) 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 ; (2) the Mortgage Corporation Reserve Contribution Account which represents the capital moneys secured by local body debentures transferred to the Corporation should not appear in the Balance-sheet as an investment of the Superintendent as it is not the property of the Superintendent. In terms of the legislation the Corporation is required to pay to Public Account interest on these moneys which form part of the General Reserve Fund of the Corporation ; (3) the Profit and Loss Account is overstated to the extent of the interest payable on the amount of the debentures so transferred in accordance with section 35 of the Mortgage Corporation of New Zealand Act, 1934-35. The interest payable is required to be paid to Public Account and not the State Advances Account; (4) accumulated losses amounting to £121,125 os. sd. have been written ofi against the Sinking Fund contrary to the purpose for which that Fund was established.—G. F. C. Campbell, Controller and Auditor-General.

18— B. 1 [PT. IV].

137

B.—-1 [Pt. IV],

STATE ADVANCES OFFlCE—continued. PUBLIC DEBT SINKING FUND BRANCH. Statement of Liabilities and Assets as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. Sinking Fund created under the provisions of Investment Account— the Public Debt Extinction Act, 1910 .. 3,258,955 19 4 Advances not due : Local bodies .. .. 1,616,410 310 Suspense Account .. .. .. .. 63 1 7 Instalments of principal overdue: Local bodies 12,028 16 11 Management Account . . .. .. 33 12 0 Contingent liability of Mortgage Corporation Interest due to Consolidated Fund in accordance under section 38 (2) of the Mortgage Corporawith section 12 (a), Repayment of Public tion of New Zealand Act, 1934-35 .. .. 1,242,802 11 8 Debt Act, 1925— £ s. d. Temporary advance to Local Authorities Branch 449 11 0 In hand at 31st March, 1936 .. 76,941 11 3 Balance of profits of Mortgage Corporation for the Overdue at 31st March, 1936 .. 17,486 14 8 year ended 31st March, 1936, payable in acAccrued at 31st March, 1936 .. 16,743 13 1 cordance with section 42 of the Mortgage Cor111,171 19 0 poration of New Zealand Act, 1934-35 .. 23,402 10 0 Interest paid in advance .. .. .. 285 7 7 Interest overdue on loans to local bodies .. 17,486 14 8 Interest accrued on loans to local bodies .. 16,743 13 1 Cash at bank .. .. .. .. 441,185 18 4 £3,370,509 19 6 £3,370,509 19 6 Interest Account fob the Year ended 31st March, 1936. Dr. £ s. d, Cr. Interest on investments due to Interest on loans to — £ s. d. £ s. d» Consolidated Fund in accord- Settlers .. .. .. 61,449 7 7 ance with section 12 (a), Re- Workers .. .. .. 2,275 16 11 payment of the Public Debt Local bodies .. .. 59,374 9 1 Act, 1925— £ s. d. Paid to Treasury .. .. 88,015 311 123,099 13 7 In hand at 31st March, 1936 .. 76,941 11 3 Less overdue and accrued at Overdue at 31st March, 1936 .. 17,486 14 8 31st March, 1935 ..67,389 6 7 Accrued at 31st March, 1936 .. 16,743 13 1 55,710 7 0 Profits from Mortgage Corporation of New Zea--199,187 2 11 land for the year ended 31st March, 1936, in Less overdue and accrued at accordance with section 42 of the Mortgage 31st March, 1935 .. 67,389 6 7 Corporation of New Zealand Act, 1934-35 .. 35,675 18 8 131,797 16 4 Interest on temporary investments .. 4,213 8 6 Conversion premiums .. .. .. 1,967 14 5 Interest overdue at 31st March, 1936, on loans to local bodies .. .. .. .. 17,486 14 8 Interest accrued at 31st March, 1936, on loans to local bodies .. .. .. .. 16,743 13 1 £131,797 16 4 £131,797 16 4 Note. —The assets of this Branch include local body investments transferred from the Advances Office Sinking Fund without legislative authority. See also departmental note on Advances to Settlers Branch Accounts. Geo. G. Rose, Superintendent. F. E. Jamieson, 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, subject to the departmental notes enfaced thereon and to the following exceptions : (1) The contingent liability of the Mortgage Corporation should not appear among the assets of the Superintendent as it is not the property of the Superintendent. In terms of the legislation, so long as this liability exists, the surplus profits of the Corporation are payable to the Public Account and not to the State Advances Account; (2) the Interest Account is overstated to the extent of the profits of the Corporation which have been paid to the Public Account in accordance with the statute.—G. F. C. Campbell, Controller and Auditor-General.

138

B.—l [Pt. IV].

STATE ADVANCES OFFICE —continued. ADVANCES OFFICE SINKING FUND ACCOUNT. Statement of Liabilities and Assets as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. Sinking Fund .. .. .. • • 2,249,547 7 7 Contingent liability of Mortgage Corporation Interest earned for the year under section 38 (2) of the Mortgage Corporaended 31st March, 1936 — £ s. d. tion of New Zealand Act, 1934-35 .. .. 2,263,608 3 5 Settlers Branch .. .. 11,493 19 0 Workers Branch .. .. 574 5 4 Local Authorities Branch .. 1,992 11 6 14,060 15 10 £2,263,608 3 5 £2,263,608 3 5 Note.—The Advances Office Sinking Fund is held by the following branches : Settlers, £2,088,114 13s. 5d.; Workers, £94,402 9s. 3d.; Local Authorities, £81,091 os. 9d.. Total, £2,263,608 3s. sd. Interest Account por the Year ended 31st March, 1936. Dr. £ s. d. Gr. Interest on investments transferred to Sinking Fund Interest on loans to— £ s. d. £ s. d. Account .. .. .. .. 14,060 15 10 Settlers .. .. .. 40,124 14 4 Workers .. .. .. 2,271 15 4 Local bodies.. .. .. 5,915 14 10 48,312 4 6 Less overdue and accrued at 31st March, 1936.. .. 34,252 14 4 14,059 10 2 Interest on outstanding payments .. .. 15 8 £14,060 15 10 £14,060 15 10 Note. —Incidental to the apportionment of the Mortgage Corporation stock and contingent liability the local authority debentures held by the Advances Office Sinking Fund were transferred to the Public Debt Sinking Fund in exchange for contingent liability. Portion of these funds amounting to £121,125 os. 5d., which represented investments of the sinking fund of the Local Authorities Branch, has been used for writing off an accumulated loss in that Branch, previously carried forward, although this is not authorized by the present statutes. See also departmental note on Advances to Settlers Branch Accounts. Geo. G. Rose, Superintendent. F. R. Jamieson, 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, subject to the departmental notes enfaced thereon and to the following exceptions : (1) The contingent liability of the Mortgage Corporation should not appear among the assets of the Superintendent as it is not the property of the Superintendent. In terms of the legislation, so long as this liability exists, the surplus profits of the Corporation are payable to the Public Account and not to the State Advances Account; (2) the assets of the fund should include local body investments which have been transferred to the Public Debt Sinking Fund Branch without legislative authority. —G. F. C. Campbell, Controller and Auditor-General.

139

B.—l [Pt. IV].

STATE ADVANCES OFFICE —continued. MISCELLANEOUS BUSINESS BRANCH.™HOUSING ACCOUNT. Statement of Liabilities and Assets as at 31st March, 1936. Liabilities. Assets. £ s. d. £ s. d. Investment Account: Advances £ s. d. £ s. d. Sundry loans .. .. .. 412,388 9 4 not due — Less loan liability redeemed and Dwellings purchased .. .. 243,352 9 6 discharged from Consolidated Sections purchased .. .. 1,353 15 11 Fund .. .. .. 19,46894 Advances .. .. .. 120 1 8 244,826 7 1 392,920 0 0 Instalments of principal overdue — Less loan liability redeemed by Dwellings purchased .. .. 7,901 6 5 Public Debt Repayment Ac- Sections purchased .. .. 151 12 3 count .. .. .. 100 0 0 Advances .. .. .. 36 18 1 392,820 0 0 8,089 16 9 Liability to Consolidated Fund in terms of : section 22, Finance Act, 1926 .. .. 100 0 0 Principal owing by mortgagors.. .. .. 252,916 3 10 Sundry creditors .. .. .. .. 201 15 1 Dwellings let .. .. .. .. 31,175 811 Suspense Account .. .. .. .. 19 2 7 Freehold land .. .. .. .. 23,934 7 2 Insurance Fund .. .. .. .. 9,614 10 3 Sinking Fund investment held by Public Debt Interest on loans— £ s. d. Redemption Fund .. .. .. .. *5,027 15 9 Overdue ... .. .. 6,883 8 9 Insurance Fund investment held by Settlers Branch 8,079 13 11 Accrued .. .. .. 5,129 11 6 Sundry debtors .. .. .. .. 90 4 5 12,013 0 3 Interest on dwellings and land— £ s. d. Reserve for bad debts .. .. .. 18,787 16 2 Overdue .. .. .. 7,333 15 1 Sinking Fund .. .. .. .. 1,672 15 11 Accrued .. .. .. 73 17 2 7,407 12 3 Rent overdue .. .. .. .. 2,223 4 8 Insurance premiums— £ s. d. Overdue .. .. .. 398 6 5 Paid in advance .. .. 202 2 5 600 8 10 Realization Suspense Account .. .. .. 8,980 11 9 Profit and Loss Account .. .. .. 82,463 18 8 Cash in hand and in bank at 31st March, 1936 .. 12,329 10 1 £435,229 0 3 £435,229 0 3 * This amount includes the sum of £3,354 19s. lOd. capital paid into the Sinking Fund in accordance with the Public Debt Extinction Act, 1910. Profit and Loss Account for the Year ended 31st March, 1936. Dr. £ s. d. Gr. £ B . d. Management Expenses Account .. .. 1,484 8 1 Profit from sale of land .. .. .. 183 19 0 Dwellings maintenance .. .. .. 542 0 8 Balance: Loss for the year .. .. .. 2,912 11 3 Interest Account: Loss .. .. .. 1,070 1 6 £3,096 10 3 £3,096 10 3 £ s. d. £ s . d. Balance as at 31st March, 1935 .. .. 79,551 7 5 Balance .. .. .. .. ~ 82,463 18 8 Loss for the year .. .. .. .. 2,912 11 3 £82,463 18 8 £82,463 18 8 Interest Account for the Year ended 31st March, 1936. Dr. £ s. d. £ s. d. Gr. £ s. d. £ s. d. Interest on loans .. .. 13,766 17 6 Interest on land and dwellings .. 13,064 13 10 Less accrued at 31st March, Less overdue and accrued at 1935 .. .. .. 5,129 11 6 31st March, 1935 .. .. 7,806 6 6 8,637 6 0 5,258 7 4 Interest on loans accrued but not due .. .. 5,129 11 6 Interest on temporary investments .. .. 30 16 5 Interest on dwellings and land — £ s. d. Overdue at 31st March, 1936 .. 7,333 15 1 Accrued but not due at 31st March, 1936 .. .. 73 17 2 7,407 12 3 Balance : Gross loss transferred to Profit and Loss Account .. .. .. .. .. 1,070 1 6 £13,766 17 6 £13,766 17 6 Management Expenses Account for the Year ended 31st March, 1936. Dr. £ s. d. Or. £ s . d. Audit services .. .. .. .. 90 0 0 Tranfer fees .. .. .. .. .. 400 Cleaning, lighting, heating, and messenger services 25 0 0 Balance transferred to Profit and Loss Account .. 1,484 8 1 Commission .. .. .. .. .. 457 14 7 Postages and telegrams .. .. .. 35 14 0 Post Office services .. .. .. .. 40 0 0 Printing and stationery .. .. .. 22 11 6 Public Service Superannuation Fund contribution 15 0 0 Rent .. .. .. .. .. 30 0 0 Salaries .. .. .. .. .. 745 0 0 Solicitors' costs .. .. .. .. 9 10 Sundry fees .. .. .. .. .. 200 Valuation Department: Agency work .. .. 16 7 0 £1,488 8 1 £1,488 8 I Geo. G. Rose, Superintendent. F. R. Jamieson, 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.

140

B.—l [PT. IYJ.

STATE ADVANCES OFFICE —continued. FISHING-INDUSTRY PROMOTION ACCOUNT. Statement of Liabilities and Assets as at 31st March, 1936. Liabilities. £ s. d. £ s. d. Assets. £ s. d Sundry loans •• •• 2,521 19 2 Investment Account : Instalments of principal overLess loan liability redeemed and dis- d"? •• r. Un 75 8 6 charged from Consolidated Fund 1,036 19 2 Sinking Fund investments held by Public Debt s Redemption Fund .. .. .. .. *60 14 0 1,485 0 0 Interest on bills of sale overdue .. .. •• 8 18 Less loan liability redeemed by Public ' Sundry debtors 19 5 0 Debt Repayment Account .. 1,060 0 0 Profit and Loss Account .. •• •• 17 0 : Cash m hand and m bank as at 31st March, 1936 .. 515 3 425 0 0 Less loan liability repaid .. .. 425 0 0 Liability to Consolidated Fund in terms of section 22, Finance Act, 1926 .. .. • • • • 415 0 0 Interest on loans accrued .. • • • ■ 5 10 10 Sinking Fund .. .. • • • • • • 19 10 7 £4 4 ° x 5 £440 1 5 * This amount includes the sum of £41 3s. sd. capital paid into the Sinking Fund in accordance with the Public Debt Extinction Act, 1910. Profit and Loss Account for the Year ended 31st March, 1936. D r _ £ s. d. 1 Gr. £ s. d. Management Expenses Account .. .. • • 10 0 0 Balance : Loss for year .. .. .. . ■ 18 14 3 Interest Account: Gross loss .. ■ ■ • • 814 3 £18 14 3 £18 14 3 £ s. d. £ s. d. Balance as at 31st March, 1935 252 2 9 Balance 270 17 0 Loss for the year .. .. •• •• 18 14 3 £270 17 ~0 £270 17 0 Interest Account for the Year ended 31st March, 1936, Dr £ s. d. £ s. d. Gr. £ s. d. £ s. d Interest on loans 14 17 6 Interest on temporary investments .. 6 3 3 Less accrued at 31st March, 1935 .. 510 10 Interest on bills of sale overdue at 31st March, 9 6 8 1936 .. .. .• •■ 8 18 Interest on loans accrued but not due .. •• 510 10 7T r 7~ 14 411 Less interest on bills of sale overdue at 31st March, 1935 .. .. . • • • •• ..818 6 3 3 Balance transferred to Profit and Loss Account .. 8 14 3 £14 17 6 £14 17 6 Management Expenses Account for the Year ended 31st March, 1936. j) r £ s. d. Gr. £ S. d. Administration expenses .. • • ■ ■ .. 10 0 0 Balance transferred to Profit and Loss Account .. 10 0 0 £10 0 0 £10 0 0 Geo. Gr. Rose, Superintendent. F. R. Jamieson, 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.

141

B.—l [PT. IV].

STATE ADVANCES OFFICE —continued. FRUIT-PRESERVING INDUSTRY ADVANCES ACCOUNT. Statement of Liabilities and Assets as at 31st March, 1936. Liabilities. Assets. £ s. d. £ s. d. Investment Account— £ s. d. £ s. d. Sundry loans .. .. .. 43,858 14 3 Advances not due .. .. 18,616 12 6 Less loan liability redeemed and Instalments overdue .. .. 3,452 6 1 discharged from Consolidated 22 068 18 7 Fund .. .. .. 6,008 14 3 Sundry debtors .. .. .. .. 47 18 6 Instalments postponed: Interest .. .. 299 15 0 37,850 0 0 Sinking Fund investments held by Public Debt Less loan liability redeemed by Redemption Fund .. .. .. .. *912 18 6 Public Debt Repayment Ac- Interest on mortgages— £ s. d. count .. .. .. 5,000 0 0 Overdue .. .. .. 1,000 6 9 Accrued .. .. .. 151 12 4 32,850 0 0 1,151 19 1 Less loan liability repaid .. 3,000 0 0 Realization Suspense Account .. .. .. 7,962 9 1 29,850 0 0 Profit and Loss Account .. .. .. 3,712 12 8 Liability to Consolidated Fund in terms of section Cash in hand and in bank at 31st March, 1936 .. 541 8 4 22, Finance Act, 1926 .. .. .. 5,000 0 0 Interest on loans accrued .. .. .. 428 8 1 Reserve for bad debts .. .. .. 1,119 10 0 Sinking Fund .. .. . . .. 300 1 8 £36,697 19 9 £36,697 19 9

» This amount includes the sum of £612 16s. KM. 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, 1936. Dr. £ s. d. Cr. £ s . d. Management Expenses Account .. .. .. 69 19 0 Interest Account— Gross profits .. .. .. .. .. 2 15 5 Balance: Loss for the year .. .. 67 3 7 £69 19 0 £69 19 0 £ s - d. £ s. d. Balance as at 31st March, 1933 .. .. .. 3,678 17 10 Income-tax reserve .. .. .. .. 33 8 9 Loss for the year .. .. .. .. 67 3 7 Balance .. .. .. .. .. 3,712 12 8 £3,746 1 5 £3,746 1 5 Interest Account for the Year ended 31st March, 1936. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. Interest on loan capital .. .. ], 149 15 0 Interest on mortgages .. .. 2,938 12 8 Less accrued at 31st March, 1935.. 428 8 1 Interest on mortgages— 721 611 Overdue at 31st March, 1936 .. 1,000 6 9 Accrued at 31st March, 1936 .. .. .. 428 8 1 Accrued at 31st March, 1936 .. 151 12 4 1,149 15 0 4,090 11 9 Balance to Profit and Loss Account .. .. 2 15 5 Less overdue at 31st March, 1935 2,950 7 11 1,140 3 10 Interest on temporary investment .. .. 12 6 7 £1,152 10 5 £1,152 10 5 Management Expenses Account for the Year ended 31st March, 1936. Dr. £ s. d. Cr. £ g- d. Administration expenses .. .. .. .. 64 19 0 Profit and Loss Account .. .. .. .. 69 19 0 Audit Office services .. .. .. .. 5 0 0 £69 19 0 £69 19 0 Geo. G. Rose, Superintendent. F. R. Jamieson, 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.

142

B.—l [PT. IV].

STATE ADVANCES OFFICE —continued. COLD-STORAGE ADVANCES ACCOUNT. Statement of Liabilities and Assets as at 31st March, 1936. Liabilities. Assets. £ s. d. £ s. d. £ s. d. Investment Account .. .. .. .. 12,141 13 7 Sundry loans .. .. •• 36,500 0 0 Sinking Fund investments .. .. .. 1,383 9 3 Less loan liability redeemed and Interest on mortgages— £ s. d. discharged from Consolidated Overdue .. .. •• 1,228 410 Fund •• 7,500 0 0 Accrued .. .. .. 236 9 2 1,464 14 0 29,000 0 0 Suspense Account .. . . .. .. 33 5 0 Less loan liability redeemed by Profit and Loss Account .. .. .. 14,31118 6 Public Debt Repayment Account .. ■. • • 1,530 0 0 27,470 0 0 Less loan liability repaid .. 8,700 0 0 18,770 0 0 Capital Reduction Account .. • • • • 7,500 0 0 Liability to Consolidated Fund in terms of section 22, Finance Act, 1926 .. . . • . 1,530 0 0 Interest on loans accrued .. .. . • 678 5 9 Reserve for bad debts .. . • • • 61 16 5 Sinking Fund .. .. . • • • 794 18 2 £29,335 0 4 £29,335 0 4 Profit and Loss Account as at 31st March, 1936. Dr. £ s. d. Cr. £ s. d. Management Expenses Account .. .. 51 0 3 Balance : Loss for the year .. .. .. 325 13 10 Balance : Interest Account .. .. .. 274 13 7 £325 13 10 £325 13 10 £ s. d. £ s. d. Balance as at 31 st March, 1935 .. -. 13,986 4 8 Balance .. .. •• •• 14,311 18 6 Loss for the year .. .. •• •■ 325 13 10 £14,311 18 6 £14,311 18 6 Interest Account for the Year ended 31st March, 1936. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. Interest on loans .. • • ■ • 480 14 6 Interest on mortgages .. .. 571 15 10 Less accrued at 31st March, 1935 .. 197 11 3 Interest on mortgages— 283 3 3 Overdue at 31st March, 1936 .. 1,228 4 10 Interest overdue at 31st March, 1936 .. 480 14 6 Accrued at 31st March, 1936 .. 236 9 2 Interest accrued at 31st March, 1936 .. 197 11 3 678 5 9 2,036 9 10 Less overdue and accrued at 31st March, 1935 .. .. 1,399 0 9 637 9 1 Interest on temporary investment .. .. 49 6 4 Balance to Profit and Loss Account .. .. 274 13 7 £961 9 0 | £961 9 0 Management Expenses Account for the Year ended 31st March, 1936. Dr. £ s. d. Cr. £ s. d. Administration expenses .. .. •. • • 46 0 3 Balance transferred to Profit and Loss Account . . 51 0 3 Audit Office services .. ■ • • • • • 5 0 0 £51 0 3 £51 0 3 Geo. G. Rose, Superintendent. F. R. Jamieson, 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.

143

B.—l [Pt. IV].

STATE ADVANCES OFFICE —continued. REPATRIATION. Statement of Liabilities and Assets as at 31st Mabch, 1936. Liabilities. Assets. Liability to Redemption Account as at Ist April, £ s. d. Investment Account: Principal £ s. d. £ s. d. 1925 .. .. .. .. 1,290,182 2 1 owing on bills of sale .. 175,572 4 2 Less repayments to 31st March, 1936 .. 194,949 6 4 Less Suspense adjustments .. 145 12 4 1,095,232 15 9 175,426 11 10 Less expenditure irrecover- £ s. d. Writings-off in Suspense .. 4,934 19 8 able to 3.lst March, 1935 912,868 8 2 180,361 11 6 Losses on realization for the Interest on bills of sale overdue . . .. 4,077 6 1 year ended 31st March, Cash in hand and in bank at 31st March, 1936 .. 667 5 4 1936 .. .. .. 1,218 4 3 Management Expenses Account for the year ended 31st March, 1936 .. 784 11 10 914,871 4 3 Liability to Redemption Account as at 31st March, 1936 .. .. .. .. 180,361 11 6 Sundry creditors —- £ s. d. Principal (Treasury) .. 482 5 9 Interest (Treasury) .. 83 17 5 Commission .. .. 76 9 1 642 12 3 Suspense Account . . .. .. 24 13 1 Interest on advances from War Expenses Account overdue .. .. .. 4,077 6 1 £185,106 2 11 £185,106 2 11 Interest Account foe the Year ended 31st March, 1936. Dr. £ s. d. Cr. £ s. d. £ s. d. Interest paid to Treasury .. .. .. 659 14 9 Interest on bills of sale .. . . 712 15 9 Interest in hand due to Treasury at 31st March, 1936 83 17 5 Interest on bills of sale overdue at 31st Interest due to Treasury overdue at 31st March, 1936 4,077 6 1 March, 1936 .. .. .. 4,077 6 1 4,820 18 3 4,790 1 10 Less interest due to Treasury overdue at 31st Less overdue at 31st March, 1935 .. 4,482 12 11 March, 1935 .. .'. .. .. 4,482 12 11 307 8 11 Interest on investment .. .. .. .. 30 16 5 £338 5 4 £338 5 4 Management Expenses Account for the Year ended 31st March, 1936. Dr. £ s. d. Cr. £ s. d. Audit Office services .. .. .. .. 30 0 0 Balance recouped in accordance with section 13 (3), Commission .. .. .. .. .. 98 18 6 State Advances Amendment Act, 1922 .. .. 784 11 10 Cleaning and messenger services .. .. .. 30 0 0 Contingencies .. .. .. .. .. 039 Postages and telegrams .. .. . . .. 70 0 0 Post Office services .. .. .. .. 105 0 0 Printing and stationery .. .. .. .. 25 0 0 Rent .. .. .. .. 75 0 0 Salaries .. .. .. .. .. 300 18 0 Solicitors costs .. .. .. .. .. 49 11 7 £784 11 10 £784 11 10 Geo. G. Rose, Superintendent. F. R. Jamieson, 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.

Approximate Cost of Payer.—Preparation, not given ; printing, 531 copies), £240.

By Authority : G. H. Loney, Government Printer, Wellington.—l 936.

Price 2s. 6cl.]

144

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1935-36. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.), Appendix to the Journals of the House of Representatives, 1936 Session I, B-01-part04

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1935-36. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) Appendix to the Journals of the House of Representatives, 1936 Session I, B-01-part04

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1935-36. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) Appendix to the Journals of the House of Representatives, 1936 Session I, B-01-part04

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1935-36. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) Appendix to the Journals of the House of Representatives, 1936 Session I, B-01-part04

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No known copyright (New Zealand)

BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1935-36. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) Appendix to the Journals of the House of Representatives, 1936 Session I, B-01-part04

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